id	sid	tid	token	lemma	pos
ajfa-3641	1	1	microsoft	microsoft	PROPN
ajfa-3641	1	2	word	word	NOUN
ajfa-3641	1	3	2013-05-06-writer2-new.doc	2013-05-06-writer2-new.doc	NUM
ajfa-3641	1	4	asian	asian	ADJ
ajfa-3641	1	5	journal	journal	NOUN
ajfa-3641	1	6	of	of	ADP
ajfa-3641	1	7	finance	finance	PROPN
ajfa-3641	1	8	&	&	CCONJ
ajfa-3641	1	9	accounting	accounting	PROPN
ajfa-3641	1	10	issn	issn	PROPN
ajfa-3641	1	11	1946	1946	NUM
ajfa-3641	1	12	-	-	PUNCT
ajfa-3641	1	13	052x	052x	NOUN
ajfa-3641	1	14	2013	2013	NUM
ajfa-3641	1	15	,	,	PUNCT
ajfa-3641	1	16	vol	vol	NOUN
ajfa-3641	1	17	.	.	PROPN
ajfa-3641	1	18	5	5	NUM
ajfa-3641	1	19	,	,	PUNCT
ajfa-3641	1	20	no	no	INTJ
ajfa-3641	1	21	.	.	NOUN
ajfa-3641	1	22	1	1	NUM
ajfa-3641	1	23	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-3641	1	24	334	334	NUM
ajfa-3641	1	25	the	the	DET
ajfa-3641	1	26	impact	impact	NOUN
ajfa-3641	1	27	of	of	ADP
ajfa-3641	1	28	internal	internal	ADJ
ajfa-3641	1	29	control	control	NOUN
ajfa-3641	1	30	quality	quality	NOUN
ajfa-3641	1	31	on	on	ADP
ajfa-3641	1	32	cfo	cfo	PROPN
ajfa-3641	1	33	turnover	turnover	NOUN
ajfa-3641	1	34	ya	ya	PROPN
ajfa-3641	1	35	-	-	PUNCT
ajfa-3641	1	36	fang	fang	X
ajfa-3641	1	37	wang	wang	PROPN
ajfa-3641	1	38	(	(	PUNCT
ajfa-3641	1	39	corresponding	correspond	VERB
ajfa-3641	1	40	author	author	NOUN
ajfa-3641	1	41	)	)	PUNCT
ajfa-3641	1	42	department	department	NOUN
ajfa-3641	1	43	of	of	ADP
ajfa-3641	1	44	accounting	accounting	PROPN
ajfa-3641	1	45	,	,	PUNCT
ajfa-3641	1	46	providence	providence	NOUN
ajfa-3641	1	47	university	university	PROPN
ajfa-3641	1	48	taichung	taichung	PROPN
ajfa-3641	1	49	city	city	PROPN
ajfa-3641	1	50	,	,	PUNCT
ajfa-3641	1	51	taiwan	taiwan	PROPN
ajfa-3641	1	52	e	e	PROPN
ajfa-3641	1	53	-	-	NOUN
ajfa-3641	1	54	mail	mail	NOUN
ajfa-3641	1	55	:	:	PUNCT
ajfa-3641	1	56	yfwang2@pu.edu.tw	yfwang2@pu.edu.tw	PROPN
ajfa-3641	1	57	yu	yu	PROPN
ajfa-3641	1	58	-	-	PROPN
ajfa-3641	1	59	ting	ting	PROPN
ajfa-3641	1	60	huang	huang	PROPN
ajfa-3641	1	61	ph	ph	PROPN
ajfa-3641	1	62	.	.	PROPN
ajfa-3641	1	63	d.	d.	PROPN
ajfa-3641	1	64	program	program	PROPN
ajfa-3641	1	65	in	in	ADP
ajfa-3641	1	66	business	business	NOUN
ajfa-3641	1	67	,	,	PUNCT
ajfa-3641	1	68	chung	chung	PROPN
ajfa-3641	1	69	yuan	yuan	PROPN
ajfa-3641	1	70	christian	christian	PROPN
ajfa-3641	1	71	university	university	PROPN
ajfa-3641	1	72	chung	chung	PROPN
ajfa-3641	1	73	li	li	PROPN
ajfa-3641	1	74	city	city	PROPN
ajfa-3641	1	75	,	,	PUNCT
ajfa-3641	1	76	taiwan	taiwan	PROPN
ajfa-3641	1	77	e	e	PROPN
ajfa-3641	1	78	-	-	NOUN
ajfa-3641	1	79	mail	mail	NOUN
ajfa-3641	1	80	:	:	PUNCT
ajfa-3641	1	81	g10104602@cycu.edu.tw	g10104602@cycu.edu.tw	PROPN
ajfa-3641	1	82	received	receive	VERB
ajfa-3641	1	83	:	:	PUNCT
ajfa-3641	1	84	may	may	AUX
ajfa-3641	1	85	8	8	NUM
ajfa-3641	1	86	,	,	PUNCT
ajfa-3641	1	87	2013	2013	NUM
ajfa-3641	1	88	accepted	accept	VERB
ajfa-3641	1	89	:	:	PUNCT
ajfa-3641	1	90	may	may	AUX
ajfa-3641	1	91	16	16	NUM
ajfa-3641	1	92	,	,	PUNCT
ajfa-3641	1	93	2013	2013	NUM
ajfa-3641	1	94	published	publish	VERB
ajfa-3641	1	95	:	:	PUNCT
ajfa-3641	1	96	june	june	PROPN
ajfa-3641	1	97	1	1	NUM
ajfa-3641	1	98	,	,	PUNCT
ajfa-3641	1	99	2013	2013	NUM
ajfa-3641	1	100	doi:10.5296	doi:10.5296	NOUN
ajfa-3641	1	101	/	/	SYM
ajfa-3641	1	102	ajfa.v5i1.3641	ajfa.v5i1.3641	NUM
ajfa-3641	1	103	url	url	PROPN
ajfa-3641	1	104	:	:	PUNCT
ajfa-3641	1	105	http://dx.doi.org/10.5296/ajfa.v5i1.3641	http://dx.doi.org/10.5296/ajfa.v5i1.3641	PROPN
ajfa-3641	1	106	abstract	abstract	ADJ
ajfa-3641	1	107	accurate	accurate	ADJ
ajfa-3641	1	108	financial	financial	ADJ
ajfa-3641	1	109	reports	report	NOUN
ajfa-3641	1	110	are	be	AUX
ajfa-3641	1	111	crucial	crucial	ADJ
ajfa-3641	1	112	for	for	SCONJ
ajfa-3641	1	113	regulators	regulator	NOUN
ajfa-3641	1	114	,	,	PUNCT
ajfa-3641	1	115	auditors	auditor	NOUN
ajfa-3641	1	116	,	,	PUNCT
ajfa-3641	1	117	and	and	CCONJ
ajfa-3641	1	118	investors	investor	NOUN
ajfa-3641	1	119	to	to	PART
ajfa-3641	1	120	understand	understand	VERB
ajfa-3641	1	121	the	the	DET
ajfa-3641	1	122	condition	condition	NOUN
ajfa-3641	1	123	of	of	ADP
ajfa-3641	1	124	a	a	DET
ajfa-3641	1	125	company	company	NOUN
ajfa-3641	1	126	.	.	PUNCT
ajfa-3641	2	1	cfo	cfo	VERB
ajfa-3641	2	2	turnover	turnover	NOUN
ajfa-3641	2	3	and	and	CCONJ
ajfa-3641	2	4	internal	internal	ADJ
ajfa-3641	2	5	financial	financial	ADJ
ajfa-3641	2	6	controls	control	NOUN
ajfa-3641	2	7	play	play	VERB
ajfa-3641	2	8	a	a	DET
ajfa-3641	2	9	large	large	ADJ
ajfa-3641	2	10	role	role	NOUN
ajfa-3641	2	11	in	in	ADP
ajfa-3641	2	12	determining	determine	VERB
ajfa-3641	2	13	the	the	DET
ajfa-3641	2	14	quality	quality	NOUN
ajfa-3641	2	15	of	of	ADP
ajfa-3641	2	16	financial	financial	ADJ
ajfa-3641	2	17	reporting	reporting	NOUN
ajfa-3641	2	18	.	.	PUNCT
ajfa-3641	3	1	we	we	PRON
ajfa-3641	3	2	investigated	investigate	VERB
ajfa-3641	3	3	the	the	DET
ajfa-3641	3	4	association	association	NOUN
ajfa-3641	3	5	between	between	ADP
ajfa-3641	3	6	cfo	cfo	NOUN
ajfa-3641	3	7	turnover	turnover	NOUN
ajfa-3641	3	8	and	and	CCONJ
ajfa-3641	3	9	internal	internal	ADJ
ajfa-3641	3	10	controls	control	NOUN
ajfa-3641	3	11	and	and	CCONJ
ajfa-3641	3	12	found	find	VERB
ajfa-3641	3	13	that	that	SCONJ
ajfa-3641	3	14	companies	company	NOUN
ajfa-3641	3	15	with	with	ADP
ajfa-3641	3	16	deficient	deficient	ADJ
ajfa-3641	3	17	internal	internal	ADJ
ajfa-3641	3	18	controls	control	NOUN
ajfa-3641	3	19	are	be	AUX
ajfa-3641	3	20	more	more	ADV
ajfa-3641	3	21	likely	likely	ADJ
ajfa-3641	3	22	to	to	PART
ajfa-3641	3	23	terminate	terminate	VERB
ajfa-3641	3	24	their	their	PRON
ajfa-3641	3	25	cfos	cfos	NOUN
ajfa-3641	3	26	following	follow	VERB
ajfa-3641	3	27	financial	financial	ADJ
ajfa-3641	3	28	restatements	restatement	NOUN
ajfa-3641	3	29	.	.	PUNCT
ajfa-3641	4	1	companies	company	NOUN
ajfa-3641	4	2	with	with	ADP
ajfa-3641	4	3	deficient	deficient	ADJ
ajfa-3641	4	4	internal	internal	ADJ
ajfa-3641	4	5	controls	control	NOUN
ajfa-3641	4	6	are	be	AUX
ajfa-3641	4	7	also	also	ADV
ajfa-3641	4	8	likely	likely	ADJ
ajfa-3641	4	9	to	to	PART
ajfa-3641	4	10	have	have	VERB
ajfa-3641	4	11	lower	low	ADJ
ajfa-3641	4	12	earnings	earning	NOUN
ajfa-3641	4	13	quality	quality	NOUN
ajfa-3641	4	14	.	.	PUNCT
ajfa-3641	5	1	in	in	ADP
ajfa-3641	5	2	this	this	DET
ajfa-3641	5	3	study	study	NOUN
ajfa-3641	5	4	,	,	PUNCT
ajfa-3641	5	5	we	we	PRON
ajfa-3641	5	6	further	far	ADV
ajfa-3641	5	7	investigated	investigate	VERB
ajfa-3641	5	8	how	how	SCONJ
ajfa-3641	5	9	companies	company	NOUN
ajfa-3641	5	10	experiencing	experience	VERB
ajfa-3641	5	11	cfo	cfo	ADJ
ajfa-3641	5	12	turnover	turnover	NOUN
ajfa-3641	5	13	with	with	ADP
ajfa-3641	5	14	weak	weak	ADJ
ajfa-3641	5	15	internal	internal	ADJ
ajfa-3641	5	16	controls	control	NOUN
ajfa-3641	5	17	can	can	AUX
ajfa-3641	5	18	subsequently	subsequently	ADV
ajfa-3641	5	19	change	change	VERB
ajfa-3641	5	20	controls	control	NOUN
ajfa-3641	5	21	to	to	PART
ajfa-3641	5	22	impact	impact	VERB
ajfa-3641	5	23	earnings	earning	NOUN
ajfa-3641	5	24	quality	quality	NOUN
ajfa-3641	5	25	.	.	PUNCT
ajfa-3641	6	1	keywords	keyword	NOUN
ajfa-3641	6	2	:	:	PUNCT
ajfa-3641	6	3	internal	internal	ADJ
ajfa-3641	6	4	control	control	NOUN
ajfa-3641	6	5	,	,	PUNCT
ajfa-3641	6	6	cfo	cfo	VERB
ajfa-3641	6	7	turnover	turnover	NOUN
ajfa-3641	6	8	,	,	PUNCT
ajfa-3641	6	9	earnings	earning	NOUN
ajfa-3641	6	10	quality	quality	NOUN
ajfa-3641	6	11	,	,	PUNCT
ajfa-3641	6	12	restatement	restatement	NOUN
ajfa-3641	6	13	asian	asian	ADJ
ajfa-3641	6	14	journal	journal	NOUN
ajfa-3641	6	15	of	of	ADP
ajfa-3641	6	16	finance	finance	PROPN
ajfa-3641	6	17	&	&	CCONJ
ajfa-3641	6	18	accounting	accounting	PROPN
ajfa-3641	6	19	issn	issn	PROPN
ajfa-3641	6	20	1946	1946	NUM
ajfa-3641	6	21	-	-	PUNCT
ajfa-3641	6	22	052x	052x	NOUN
ajfa-3641	6	23	2013	2013	NUM
ajfa-3641	6	24	,	,	PUNCT
ajfa-3641	6	25	vol	vol	NOUN
ajfa-3641	6	26	.	.	PROPN
ajfa-3641	7	1	5	5	NUM
ajfa-3641	7	2	,	,	PUNCT
ajfa-3641	7	3	no	no	INTJ
ajfa-3641	7	4	.	.	NOUN
ajfa-3641	7	5	1	1	NUM
ajfa-3641	7	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-3641	7	7	335	335	NUM
ajfa-3641	7	8	1	1	NUM
ajfa-3641	7	9	.	.	PUNCT
ajfa-3641	8	1	introduction	introduction	NOUN
ajfa-3641	8	2	the	the	DET
ajfa-3641	8	3	sarbanes	sarbanes	PROPN
ajfa-3641	8	4	-	-	PUNCT
ajfa-3641	8	5	oxley	oxley	ADJ
ajfa-3641	8	6	act	act	NOUN
ajfa-3641	8	7	(	(	PUNCT
ajfa-3641	8	8	sox	sox	X
ajfa-3641	8	9	)	)	PUNCT
ajfa-3641	8	10	aims	aim	VERB
ajfa-3641	8	11	to	to	PART
ajfa-3641	8	12	make	make	VERB
ajfa-3641	8	13	major	major	ADJ
ajfa-3641	8	14	improvements	improvement	NOUN
ajfa-3641	8	15	to	to	ADP
ajfa-3641	8	16	governance	governance	NOUN
ajfa-3641	8	17	and	and	CCONJ
ajfa-3641	8	18	financial	financial	ADJ
ajfa-3641	8	19	reporting	reporting	NOUN
ajfa-3641	8	20	.	.	PUNCT
ajfa-3641	9	1	a	a	DET
ajfa-3641	9	2	primary	primary	ADJ
ajfa-3641	9	3	emphasis	emphasis	NOUN
ajfa-3641	9	4	of	of	ADP
ajfa-3641	9	5	the	the	DET
ajfa-3641	9	6	sox	sox	PROPN
ajfa-3641	9	7	is	be	AUX
ajfa-3641	9	8	monitoring	monitor	VERB
ajfa-3641	9	9	the	the	DET
ajfa-3641	9	10	role	role	NOUN
ajfa-3641	9	11	of	of	ADP
ajfa-3641	9	12	cfos	cfos	PROPN
ajfa-3641	9	13	in	in	ADP
ajfa-3641	9	14	financial	financial	ADJ
ajfa-3641	9	15	reporting	reporting	NOUN
ajfa-3641	9	16	,	,	PUNCT
ajfa-3641	9	17	because	because	SCONJ
ajfa-3641	9	18	they	they	PRON
ajfa-3641	9	19	bear	bear	VERB
ajfa-3641	9	20	primary	primary	ADJ
ajfa-3641	9	21	responsibility	responsibility	NOUN
ajfa-3641	9	22	for	for	ADP
ajfa-3641	9	23	the	the	DET
ajfa-3641	9	24	accuracy	accuracy	NOUN
ajfa-3641	9	25	,	,	PUNCT
ajfa-3641	9	26	documentation	documentation	NOUN
ajfa-3641	9	27	and	and	CCONJ
ajfa-3641	9	28	submission	submission	NOUN
ajfa-3641	9	29	of	of	ADP
ajfa-3641	9	30	all	all	DET
ajfa-3641	9	31	financial	financial	ADJ
ajfa-3641	9	32	reports	report	NOUN
ajfa-3641	9	33	.	.	PUNCT
ajfa-3641	10	1	they	they	PRON
ajfa-3641	10	2	also	also	ADV
ajfa-3641	10	3	serve	serve	VERB
ajfa-3641	10	4	as	as	ADP
ajfa-3641	10	5	the	the	DET
ajfa-3641	10	6	internal	internal	ADJ
ajfa-3641	10	7	control	control	NOUN
ajfa-3641	10	8	structure	structure	NOUN
ajfa-3641	10	9	to	to	ADP
ajfa-3641	10	10	the	the	DET
ajfa-3641	10	11	sec	sec	PROPN
ajfa-3641	10	12	.	.	PUNCT
ajfa-3641	11	1	cfos	cfos	PROPN
ajfa-3641	11	2	thus	thus	ADV
ajfa-3641	11	3	play	play	VERB
ajfa-3641	11	4	the	the	DET
ajfa-3641	11	5	first	first	ADJ
ajfa-3641	11	6	line	line	NOUN
ajfa-3641	11	7	of	of	ADP
ajfa-3641	11	8	defense	defense	NOUN
ajfa-3641	11	9	in	in	ADP
ajfa-3641	11	10	monitoring	monitor	VERB
ajfa-3641	11	11	the	the	DET
ajfa-3641	11	12	internal	internal	ADJ
ajfa-3641	11	13	controls	control	NOUN
ajfa-3641	11	14	of	of	ADP
ajfa-3641	11	15	financial	financial	ADJ
ajfa-3641	11	16	reporting	reporting	NOUN
ajfa-3641	11	17	to	to	PART
ajfa-3641	11	18	ensure	ensure	VERB
ajfa-3641	11	19	financial	financial	ADJ
ajfa-3641	11	20	reporting	reporting	NOUN
ajfa-3641	11	21	quality	quality	NOUN
ajfa-3641	11	22	,	,	PUNCT
ajfa-3641	11	23	and	and	CCONJ
ajfa-3641	11	24	the	the	DET
ajfa-3641	11	25	sox	sox	PROPN
ajfa-3641	11	26	imposes	impose	VERB
ajfa-3641	11	27	stringent	stringent	ADJ
ajfa-3641	11	28	civil	civil	ADJ
ajfa-3641	11	29	and	and	CCONJ
ajfa-3641	11	30	criminal	criminal	ADJ
ajfa-3641	11	31	penalties	penalty	NOUN
ajfa-3641	11	32	on	on	ADP
ajfa-3641	11	33	negligent	negligent	ADJ
ajfa-3641	11	34	cfos	cfos	NOUN
ajfa-3641	11	35	.	.	PUNCT
ajfa-3641	12	1	companies	company	NOUN
ajfa-3641	12	2	may	may	AUX
ajfa-3641	12	3	terminate	terminate	VERB
ajfa-3641	12	4	their	their	PRON
ajfa-3641	12	5	cfo	cfo	NOUN
ajfa-3641	12	6	after	after	ADP
ajfa-3641	12	7	accounting	account	VERB
ajfa-3641	12	8	restatements	restatement	NOUN
ajfa-3641	12	9	to	to	PART
ajfa-3641	12	10	rebuild	rebuild	VERB
ajfa-3641	12	11	the	the	DET
ajfa-3641	12	12	internal	internal	ADJ
ajfa-3641	12	13	controls	control	NOUN
ajfa-3641	12	14	of	of	ADP
ajfa-3641	12	15	financial	financial	ADJ
ajfa-3641	12	16	reporting	reporting	NOUN
ajfa-3641	12	17	.	.	PUNCT
ajfa-3641	13	1	this	this	PRON
ajfa-3641	13	2	raises	raise	VERB
ajfa-3641	13	3	the	the	DET
ajfa-3641	13	4	question	question	NOUN
ajfa-3641	13	5	of	of	ADP
ajfa-3641	13	6	whether	whether	SCONJ
ajfa-3641	13	7	or	or	CCONJ
ajfa-3641	13	8	not	not	PART
ajfa-3641	13	9	cfo	cfo	VERB
ajfa-3641	13	10	turnover	turnover	NOUN
ajfa-3641	13	11	is	be	AUX
ajfa-3641	13	12	more	more	ADV
ajfa-3641	13	13	likely	likely	ADJ
ajfa-3641	13	14	in	in	ADP
ajfa-3641	13	15	companies	company	NOUN
ajfa-3641	13	16	with	with	ADP
ajfa-3641	13	17	failures	failure	NOUN
ajfa-3641	13	18	in	in	ADP
ajfa-3641	13	19	internal	internal	ADJ
ajfa-3641	13	20	controls	control	NOUN
ajfa-3641	13	21	of	of	ADP
ajfa-3641	13	22	financial	financial	ADJ
ajfa-3641	13	23	reporting	reporting	NOUN
ajfa-3641	13	24	,	,	PUNCT
ajfa-3641	13	25	as	as	SCONJ
ajfa-3641	13	26	these	these	DET
ajfa-3641	13	27	failures	failure	NOUN
ajfa-3641	13	28	indicate	indicate	VERB
ajfa-3641	13	29	negligence	negligence	NOUN
ajfa-3641	13	30	on	on	ADP
ajfa-3641	13	31	the	the	DET
ajfa-3641	13	32	part	part	NOUN
ajfa-3641	13	33	of	of	ADP
ajfa-3641	13	34	the	the	DET
ajfa-3641	13	35	cfos	cfos	NOUN
ajfa-3641	13	36	.	.	PUNCT
ajfa-3641	14	1	the	the	DET
ajfa-3641	14	2	purpose	purpose	NOUN
ajfa-3641	14	3	of	of	ADP
ajfa-3641	14	4	this	this	DET
ajfa-3641	14	5	study	study	NOUN
ajfa-3641	14	6	is	be	AUX
ajfa-3641	14	7	to	to	PART
ajfa-3641	14	8	examine	examine	VERB
ajfa-3641	14	9	company	company	NOUN
ajfa-3641	14	10	financial	financial	ADJ
ajfa-3641	14	11	restatements	restatement	NOUN
ajfa-3641	14	12	to	to	PART
ajfa-3641	14	13	determine	determine	VERB
ajfa-3641	14	14	the	the	DET
ajfa-3641	14	15	relationship	relationship	NOUN
ajfa-3641	14	16	between	between	ADP
ajfa-3641	14	17	cfo	cfo	ADJ
ajfa-3641	14	18	turnover	turnover	NOUN
ajfa-3641	14	19	and	and	CCONJ
ajfa-3641	14	20	the	the	DET
ajfa-3641	14	21	internal	internal	ADJ
ajfa-3641	14	22	controls	control	NOUN
ajfa-3641	14	23	of	of	ADP
ajfa-3641	14	24	financial	financial	ADJ
ajfa-3641	14	25	reporting	reporting	NOUN
ajfa-3641	14	26	for	for	ADP
ajfa-3641	14	27	the	the	DET
ajfa-3641	14	28	company	company	NOUN
ajfa-3641	14	29	.	.	PUNCT
ajfa-3641	15	1	we	we	PRON
ajfa-3641	15	2	then	then	ADV
ajfa-3641	15	3	examine	examine	VERB
ajfa-3641	15	4	the	the	DET
ajfa-3641	15	5	relationship	relationship	NOUN
ajfa-3641	15	6	between	between	ADP
ajfa-3641	15	7	the	the	DET
ajfa-3641	15	8	earnings	earning	NOUN
ajfa-3641	15	9	quality	quality	NOUN
ajfa-3641	15	10	of	of	ADP
ajfa-3641	15	11	companies	company	NOUN
ajfa-3641	15	12	with	with	ADP
ajfa-3641	15	13	recently	recently	ADV
ajfa-3641	15	14	terminated	terminate	VERB
ajfa-3641	15	15	cfos	cfos	NOUN
ajfa-3641	15	16	and	and	CCONJ
ajfa-3641	15	17	their	their	PRON
ajfa-3641	15	18	internal	internal	ADJ
ajfa-3641	15	19	control	control	NOUN
ajfa-3641	15	20	quality	quality	NOUN
ajfa-3641	15	21	.	.	PUNCT
ajfa-3641	16	1	changes	change	NOUN
ajfa-3641	16	2	in	in	ADP
ajfa-3641	16	3	internal	internal	ADJ
ajfa-3641	16	4	control	control	NOUN
ajfa-3641	16	5	include	include	VERB
ajfa-3641	16	6	upgrades	upgrade	NOUN
ajfa-3641	16	7	or	or	CCONJ
ajfa-3641	16	8	downgrades	downgrade	NOUN
ajfa-3641	16	9	and	and	CCONJ
ajfa-3641	16	10	may	may	AUX
ajfa-3641	16	11	make	make	VERB
ajfa-3641	16	12	various	various	ADJ
ajfa-3641	16	13	impacts	impact	NOUN
ajfa-3641	16	14	on	on	ADP
ajfa-3641	16	15	earnings	earning	NOUN
ajfa-3641	16	16	quality	quality	NOUN
ajfa-3641	16	17	.	.	PUNCT
ajfa-3641	17	1	our	our	PRON
ajfa-3641	17	2	results	result	NOUN
ajfa-3641	17	3	provide	provide	VERB
ajfa-3641	17	4	evidence	evidence	NOUN
ajfa-3641	17	5	that	that	SCONJ
ajfa-3641	17	6	companies	company	NOUN
ajfa-3641	17	7	of	of	ADP
ajfa-3641	17	8	deficient	deficient	ADJ
ajfa-3641	17	9	internal	internal	ADJ
ajfa-3641	17	10	controls	control	NOUN
ajfa-3641	17	11	are	be	AUX
ajfa-3641	17	12	more	more	ADV
ajfa-3641	17	13	likely	likely	ADJ
ajfa-3641	17	14	to	to	PART
ajfa-3641	17	15	terminate	terminate	VERB
ajfa-3641	17	16	their	their	PRON
ajfa-3641	17	17	cfos	cfos	NOUN
ajfa-3641	17	18	following	follow	VERB
ajfa-3641	17	19	financial	financial	ADJ
ajfa-3641	17	20	restatements	restatement	NOUN
ajfa-3641	17	21	.	.	PUNCT
ajfa-3641	18	1	such	such	ADJ
ajfa-3641	18	2	companies	company	NOUN
ajfa-3641	18	3	also	also	ADV
ajfa-3641	18	4	have	have	VERB
ajfa-3641	18	5	lower	low	ADJ
ajfa-3641	18	6	earnings	earning	NOUN
ajfa-3641	18	7	qualities	quality	NOUN
ajfa-3641	18	8	at	at	ADP
ajfa-3641	18	9	the	the	DET
ajfa-3641	18	10	time	time	NOUN
ajfa-3641	18	11	of	of	ADP
ajfa-3641	18	12	cfo	cfo	ADJ
ajfa-3641	18	13	turnover	turnover	NOUN
ajfa-3641	18	14	.	.	PUNCT
ajfa-3641	19	1	this	this	DET
ajfa-3641	19	2	study	study	NOUN
ajfa-3641	19	3	focuses	focus	VERB
ajfa-3641	19	4	on	on	ADP
ajfa-3641	19	5	specific	specific	ADJ
ajfa-3641	19	6	cfo	cfo	ADJ
ajfa-3641	19	7	turnover	turnover	NOUN
ajfa-3641	19	8	cases	case	NOUN
ajfa-3641	19	9	and	and	CCONJ
ajfa-3641	19	10	further	far	ADV
ajfa-3641	19	11	considers	consider	VERB
ajfa-3641	19	12	a	a	DET
ajfa-3641	19	13	variety	variety	NOUN
ajfa-3641	19	14	of	of	ADP
ajfa-3641	19	15	internal	internal	ADJ
ajfa-3641	19	16	control	control	NOUN
ajfa-3641	19	17	changes	change	NOUN
ajfa-3641	19	18	to	to	PART
ajfa-3641	19	19	examine	examine	VERB
ajfa-3641	19	20	the	the	DET
ajfa-3641	19	21	association	association	NOUN
ajfa-3641	19	22	between	between	ADP
ajfa-3641	19	23	earnings	earning	NOUN
ajfa-3641	19	24	quality	quality	NOUN
ajfa-3641	19	25	and	and	CCONJ
ajfa-3641	19	26	changes	change	NOUN
ajfa-3641	19	27	in	in	ADP
ajfa-3641	19	28	internal	internal	ADJ
ajfa-3641	19	29	control	control	NOUN
ajfa-3641	19	30	.	.	PUNCT
ajfa-3641	20	1	empirical	empirical	ADJ
ajfa-3641	20	2	results	result	NOUN
ajfa-3641	20	3	show	show	VERB
ajfa-3641	20	4	that	that	SCONJ
ajfa-3641	20	5	downgraded	downgrade	VERB
ajfa-3641	20	6	internal	internal	ADJ
ajfa-3641	20	7	controls	control	NOUN
ajfa-3641	20	8	are	be	AUX
ajfa-3641	20	9	associated	associate	VERB
ajfa-3641	20	10	with	with	ADP
ajfa-3641	20	11	lower	low	ADJ
ajfa-3641	20	12	earnings	earning	NOUN
ajfa-3641	20	13	quality	quality	NOUN
ajfa-3641	20	14	,	,	PUNCT
ajfa-3641	20	15	and	and	CCONJ
ajfa-3641	20	16	vice	vice	ADV
ajfa-3641	20	17	versa	versa	ADV
ajfa-3641	20	18	.	.	PUNCT
ajfa-3641	21	1	our	our	PRON
ajfa-3641	21	2	study	study	NOUN
ajfa-3641	21	3	contributes	contribute	VERB
ajfa-3641	21	4	to	to	ADP
ajfa-3641	21	5	three	three	NUM
ajfa-3641	21	6	important	important	ADJ
ajfa-3641	21	7	streams	stream	NOUN
ajfa-3641	21	8	of	of	ADP
ajfa-3641	21	9	research	research	NOUN
ajfa-3641	21	10	.	.	PUNCT
ajfa-3641	22	1	first	first	ADV
ajfa-3641	22	2	,	,	PUNCT
ajfa-3641	22	3	it	it	PRON
ajfa-3641	22	4	extends	extend	VERB
ajfa-3641	22	5	previous	previous	ADJ
ajfa-3641	22	6	research	research	NOUN
ajfa-3641	22	7	into	into	ADP
ajfa-3641	22	8	company	company	NOUN
ajfa-3641	22	9	internal	internal	ADJ
ajfa-3641	22	10	controls	control	NOUN
ajfa-3641	22	11	.	.	PUNCT
ajfa-3641	23	1	second	second	ADJ
ajfa-3641	23	2	,	,	PUNCT
ajfa-3641	23	3	this	this	DET
ajfa-3641	23	4	study	study	NOUN
ajfa-3641	23	5	contributes	contribute	VERB
ajfa-3641	23	6	to	to	ADP
ajfa-3641	23	7	literature	literature	NOUN
ajfa-3641	23	8	on	on	ADP
ajfa-3641	23	9	the	the	DET
ajfa-3641	23	10	association	association	NOUN
ajfa-3641	23	11	between	between	ADP
ajfa-3641	23	12	changes	change	NOUN
ajfa-3641	23	13	in	in	ADP
ajfa-3641	23	14	internal	internal	ADJ
ajfa-3641	23	15	controls	control	NOUN
ajfa-3641	23	16	and	and	CCONJ
ajfa-3641	23	17	earnings	earning	NOUN
ajfa-3641	23	18	quality	quality	NOUN
ajfa-3641	23	19	.	.	PUNCT
ajfa-3641	24	1	finally	finally	ADV
ajfa-3641	24	2	,	,	PUNCT
ajfa-3641	24	3	this	this	DET
ajfa-3641	24	4	study	study	NOUN
ajfa-3641	24	5	provides	provide	VERB
ajfa-3641	24	6	important	important	ADJ
ajfa-3641	24	7	public	public	ADJ
ajfa-3641	24	8	policy	policy	NOUN
ajfa-3641	24	9	implications	implication	NOUN
ajfa-3641	24	10	,	,	PUNCT
ajfa-3641	24	11	indicating	indicate	VERB
ajfa-3641	24	12	that	that	SCONJ
ajfa-3641	24	13	cfo	cfo	ADJ
ajfa-3641	24	14	turnover	turnover	NOUN
ajfa-3641	24	15	is	be	AUX
ajfa-3641	24	16	an	an	DET
ajfa-3641	24	17	important	important	ADJ
ajfa-3641	24	18	signal	signal	NOUN
ajfa-3641	24	19	of	of	ADP
ajfa-3641	24	20	deficient	deficient	ADJ
ajfa-3641	24	21	internal	internal	ADJ
ajfa-3641	24	22	controls	control	NOUN
ajfa-3641	24	23	,	,	PUNCT
ajfa-3641	24	24	and	and	CCONJ
ajfa-3641	24	25	such	such	DET
ajfa-3641	24	26	a	a	DET
ajfa-3641	24	27	signal	signal	NOUN
ajfa-3641	24	28	implies	imply	VERB
ajfa-3641	24	29	that	that	SCONJ
ajfa-3641	24	30	earnings	earning	NOUN
ajfa-3641	24	31	quality	quality	NOUN
ajfa-3641	24	32	is	be	AUX
ajfa-3641	24	33	likely	likely	ADJ
ajfa-3641	24	34	to	to	PART
ajfa-3641	24	35	be	be	AUX
ajfa-3641	24	36	negatively	negatively	ADV
ajfa-3641	24	37	impacted	impact	VERB
ajfa-3641	24	38	.	.	PUNCT
ajfa-3641	25	1	the	the	DET
ajfa-3641	25	2	remainder	remainder	NOUN
ajfa-3641	25	3	of	of	ADP
ajfa-3641	25	4	this	this	DET
ajfa-3641	25	5	study	study	NOUN
ajfa-3641	25	6	is	be	AUX
ajfa-3641	25	7	organized	organize	VERB
ajfa-3641	25	8	as	as	SCONJ
ajfa-3641	25	9	follows	follow	VERB
ajfa-3641	25	10	:	:	PUNCT
ajfa-3641	25	11	section	section	NOUN
ajfa-3641	25	12	2	2	NUM
ajfa-3641	25	13	presents	present	VERB
ajfa-3641	25	14	a	a	DET
ajfa-3641	25	15	literature	literature	NOUN
ajfa-3641	25	16	review	review	NOUN
ajfa-3641	25	17	.	.	PUNCT
ajfa-3641	26	1	section	section	NOUN
ajfa-3641	26	2	3	3	NUM
ajfa-3641	26	3	describes	describe	VERB
ajfa-3641	26	4	the	the	DET
ajfa-3641	26	5	cfo	cfo	PROPN
ajfa-3641	26	6	turnover	turnover	NOUN
ajfa-3641	26	7	sample	sample	NOUN
ajfa-3641	26	8	selection	selection	NOUN
ajfa-3641	26	9	process	process	NOUN
ajfa-3641	26	10	and	and	CCONJ
ajfa-3641	26	11	research	research	NOUN
ajfa-3641	26	12	design	design	NOUN
ajfa-3641	26	13	.	.	PUNCT
ajfa-3641	27	1	section	section	NOUN
ajfa-3641	27	2	4	4	NUM
ajfa-3641	27	3	reports	report	VERB
ajfa-3641	27	4	the	the	DET
ajfa-3641	27	5	empirical	empirical	ADJ
ajfa-3641	27	6	results	result	NOUN
ajfa-3641	27	7	.	.	PUNCT
ajfa-3641	28	1	conclusions	conclusion	NOUN
ajfa-3641	28	2	are	be	AUX
ajfa-3641	28	3	discussed	discuss	VERB
ajfa-3641	28	4	in	in	ADP
ajfa-3641	28	5	section	section	NOUN
ajfa-3641	28	6	5	5	NUM
ajfa-3641	28	7	.	.	SYM
ajfa-3641	28	8	2	2	NUM
ajfa-3641	28	9	.	.	X
ajfa-3641	28	10	literature	literature	NOUN
ajfa-3641	28	11	review	review	PROPN
ajfa-3641	28	12	as	as	SCONJ
ajfa-3641	28	13	the	the	DET
ajfa-3641	28	14	cfo	cfo	NOUN
ajfa-3641	28	15	has	have	VERB
ajfa-3641	28	16	primary	primary	ADJ
ajfa-3641	28	17	responsibility	responsibility	NOUN
ajfa-3641	28	18	for	for	ADP
ajfa-3641	28	19	a	a	DET
ajfa-3641	28	20	company	company	NOUN
ajfa-3641	28	21	’s	’s	PART
ajfa-3641	28	22	financial	financial	ADJ
ajfa-3641	28	23	reporting	reporting	NOUN
ajfa-3641	28	24	quality	quality	NOUN
ajfa-3641	28	25	,	,	PUNCT
ajfa-3641	28	26	cfo	cfo	VERB
ajfa-3641	28	27	turnover	turnover	NOUN
ajfa-3641	28	28	has	have	AUX
ajfa-3641	28	29	generally	generally	ADV
ajfa-3641	28	30	received	receive	VERB
ajfa-3641	28	31	much	much	ADJ
ajfa-3641	28	32	attention	attention	NOUN
ajfa-3641	28	33	from	from	ADP
ajfa-3641	28	34	regulators	regulator	NOUN
ajfa-3641	28	35	as	as	ADV
ajfa-3641	28	36	well	well	ADV
ajfa-3641	28	37	as	as	ADP
ajfa-3641	28	38	the	the	DET
ajfa-3641	28	39	public	public	NOUN
ajfa-3641	28	40	.	.	PUNCT
ajfa-3641	29	1	in	in	ADP
ajfa-3641	29	2	this	this	DET
ajfa-3641	29	3	section	section	NOUN
ajfa-3641	29	4	,	,	PUNCT
ajfa-3641	29	5	we	we	PRON
ajfa-3641	29	6	examine	examine	VERB
ajfa-3641	29	7	the	the	DET
ajfa-3641	29	8	literature	literature	NOUN
ajfa-3641	29	9	to	to	PART
ajfa-3641	29	10	identify	identify	VERB
ajfa-3641	29	11	two	two	NUM
ajfa-3641	29	12	topics	topic	NOUN
ajfa-3641	29	13	of	of	ADP
ajfa-3641	29	14	cfo	cfo	ADJ
ajfa-3641	29	15	turnover	turnover	NOUN
ajfa-3641	29	16	that	that	PRON
ajfa-3641	29	17	are	be	AUX
ajfa-3641	29	18	most	most	ADV
ajfa-3641	29	19	relevant	relevant	ADJ
ajfa-3641	29	20	to	to	ADP
ajfa-3641	29	21	this	this	DET
ajfa-3641	29	22	study	study	NOUN
ajfa-3641	29	23	.	.	PUNCT
ajfa-3641	30	1	2.1	2.1	NUM
ajfa-3641	30	2	.	.	PUNCT
ajfa-3641	30	3	internal	internal	ADJ
ajfa-3641	30	4	control	control	NOUN
ajfa-3641	30	5	quality	quality	NOUN
ajfa-3641	30	6	and	and	CCONJ
ajfa-3641	30	7	cfo	cfo	VERB
ajfa-3641	30	8	turnover	turnover	NOUN
ajfa-3641	30	9	the	the	DET
ajfa-3641	30	10	quality	quality	NOUN
ajfa-3641	30	11	of	of	ADP
ajfa-3641	30	12	financial	financial	ADJ
ajfa-3641	30	13	reporting	reporting	NOUN
ajfa-3641	30	14	is	be	AUX
ajfa-3641	30	15	directly	directly	ADV
ajfa-3641	30	16	related	relate	VERB
ajfa-3641	30	17	to	to	ADP
ajfa-3641	30	18	internal	internal	ADJ
ajfa-3641	30	19	controls	control	NOUN
ajfa-3641	30	20	,	,	PUNCT
ajfa-3641	30	21	which	which	PRON
ajfa-3641	30	22	lies	lie	VERB
ajfa-3641	30	23	under	under	ADP
ajfa-3641	30	24	the	the	DET
ajfa-3641	30	25	responsibility	responsibility	NOUN
ajfa-3641	30	26	of	of	ADP
ajfa-3641	30	27	the	the	DET
ajfa-3641	30	28	cfo	cfo	PROPN
ajfa-3641	30	29	.	.	PUNCT
ajfa-3641	31	1	prior	prior	ADJ
ajfa-3641	31	2	studies	study	NOUN
ajfa-3641	31	3	find	find	VERB
ajfa-3641	31	4	that	that	SCONJ
ajfa-3641	31	5	financial	financial	ADJ
ajfa-3641	31	6	statements	statement	NOUN
ajfa-3641	31	7	may	may	AUX
ajfa-3641	31	8	need	need	VERB
ajfa-3641	31	9	to	to	PART
ajfa-3641	31	10	be	be	AUX
ajfa-3641	31	11	restated	restate	VERB
ajfa-3641	31	12	asian	asian	ADJ
ajfa-3641	31	13	journal	journal	NOUN
ajfa-3641	31	14	of	of	ADP
ajfa-3641	31	15	finance	finance	PROPN
ajfa-3641	31	16	&	&	CCONJ
ajfa-3641	31	17	accounting	accounting	PROPN
ajfa-3641	31	18	issn	issn	PROPN
ajfa-3641	31	19	1946	1946	NUM
ajfa-3641	31	20	-	-	PUNCT
ajfa-3641	31	21	052x	052x	NOUN
ajfa-3641	31	22	2013	2013	NUM
ajfa-3641	31	23	,	,	PUNCT
ajfa-3641	31	24	vol	vol	NOUN
ajfa-3641	31	25	.	.	PROPN
ajfa-3641	31	26	5	5	NUM
ajfa-3641	31	27	,	,	PUNCT
ajfa-3641	31	28	no	no	INTJ
ajfa-3641	31	29	.	.	NOUN
ajfa-3641	31	30	1	1	NUM
ajfa-3641	31	31	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-3641	31	32	336	336	NUM
ajfa-3641	31	33	due	due	ADJ
ajfa-3641	31	34	to	to	ADP
ajfa-3641	31	35	errors	error	NOUN
ajfa-3641	31	36	resulting	result	VERB
ajfa-3641	31	37	from	from	ADP
ajfa-3641	31	38	deficient	deficient	ADJ
ajfa-3641	31	39	internal	internal	ADJ
ajfa-3641	31	40	controls	control	NOUN
ajfa-3641	31	41	(	(	PUNCT
ajfa-3641	31	42	plumlee	plumlee	PROPN
ajfa-3641	31	43	and	and	CCONJ
ajfa-3641	31	44	yohn	yohn	PROPN
ajfa-3641	31	45	2010	2010	NUM
ajfa-3641	31	46	;	;	PUNCT
ajfa-3641	31	47	nagarajan	nagarajan	NOUN
ajfa-3641	31	48	and	and	CCONJ
ajfa-3641	31	49	carey	carey	NOUN
ajfa-3641	31	50	2008	2008	NUM
ajfa-3641	31	51	;	;	PUNCT
ajfa-3641	31	52	ashbaugh	ashbaugh	NOUN
ajfa-3641	31	53	-	-	PUNCT
ajfa-3641	31	54	skaife	skaife	NOUN
ajfa-3641	31	55	et	et	PROPN
ajfa-3641	31	56	al	al	PROPN
ajfa-3641	31	57	.	.	PROPN
ajfa-3641	31	58	2007	2007	NUM
ajfa-3641	31	59	;	;	PUNCT
ajfa-3641	31	60	grothe	grothe	PROPN
ajfa-3641	31	61	et	et	PROPN
ajfa-3641	31	62	al	al	PROPN
ajfa-3641	31	63	.	.	PROPN
ajfa-3641	31	64	2007a	2007a	NOUN
ajfa-3641	31	65	;	;	PUNCT
ajfa-3641	31	66	grothe	grothe	PROPN
ajfa-3641	31	67	et	et	PROPN
ajfa-3641	31	68	al	al	PROPN
ajfa-3641	31	69	.	.	PROPN
ajfa-3641	31	70	2007b	2007b	NUM
ajfa-3641	31	71	;	;	PUNCT
ajfa-3641	31	72	hammersley	hammersley	NOUN
ajfa-3641	31	73	et	et	PROPN
ajfa-3641	31	74	al	al	PROPN
ajfa-3641	31	75	.	.	PROPN
ajfa-3641	31	76	2008	2008	NUM
ajfa-3641	31	77	;	;	PUNCT
ajfa-3641	31	78	li	li	PROPN
ajfa-3641	31	79	and	and	CCONJ
ajfa-3641	31	80	wang	wang	PROPN
ajfa-3641	31	81	2006	2006	NUM
ajfa-3641	31	82	)	)	PUNCT
ajfa-3641	31	83	.	.	PUNCT
ajfa-3641	32	1	however	however	ADV
ajfa-3641	32	2	,	,	PUNCT
ajfa-3641	32	3	not	not	PART
ajfa-3641	32	4	every	every	DET
ajfa-3641	32	5	restatement	restatement	NOUN
ajfa-3641	32	6	resulted	result	VERB
ajfa-3641	32	7	from	from	ADP
ajfa-3641	32	8	deficient	deficient	ADJ
ajfa-3641	32	9	internal	internal	ADJ
ajfa-3641	32	10	controls	control	NOUN
ajfa-3641	32	11	.	.	PUNCT
ajfa-3641	33	1	previous	previous	ADJ
ajfa-3641	33	2	research	research	NOUN
ajfa-3641	33	3	has	have	AUX
ajfa-3641	33	4	demonstrated	demonstrate	VERB
ajfa-3641	33	5	that	that	SCONJ
ajfa-3641	33	6	companies	company	NOUN
ajfa-3641	33	7	restating	restate	VERB
ajfa-3641	33	8	their	their	PRON
ajfa-3641	33	9	earnings	earning	NOUN
ajfa-3641	33	10	also	also	ADV
ajfa-3641	33	11	have	have	VERB
ajfa-3641	33	12	higher	high	ADJ
ajfa-3641	33	13	executive	executive	ADJ
ajfa-3641	33	14	turnover	turnover	NOUN
ajfa-3641	33	15	(	(	PUNCT
ajfa-3641	33	16	burks	burks	PROPN
ajfa-3641	33	17	2010	2010	NUM
ajfa-3641	33	18	;	;	PUNCT
ajfa-3641	33	19	collins	collins	PROPN
ajfa-3641	33	20	et	et	PROPN
ajfa-3641	33	21	al	al	PROPN
ajfa-3641	33	22	.	.	PROPN
ajfa-3641	33	23	2009	2009	NUM
ajfa-3641	33	24	;	;	PUNCT
ajfa-3641	33	25	hennes	henne	NOUN
ajfa-3641	33	26	et	et	PROPN
ajfa-3641	33	27	al	al	PROPN
ajfa-3641	33	28	.	.	PROPN
ajfa-3641	33	29	2008	2008	NUM
ajfa-3641	33	30	;	;	PUNCT
ajfa-3641	33	31	arthaud	arthaud	NOUN
ajfa-3641	33	32	-	-	PUNCT
ajfa-3641	33	33	day	day	NOUN
ajfa-3641	33	34	et	et	PROPN
ajfa-3641	33	35	al	al	PROPN
ajfa-3641	33	36	.	.	PROPN
ajfa-3641	33	37	2006	2006	NUM
ajfa-3641	33	38	;	;	PUNCT
ajfa-3641	33	39	and	and	CCONJ
ajfa-3641	33	40	desai	desai	PROPN
ajfa-3641	33	41	et	et	PROPN
ajfa-3641	33	42	al	al	PROPN
ajfa-3641	33	43	.	.	PROPN
ajfa-3641	33	44	2006	2006	NUM
ajfa-3641	33	45	)	)	PUNCT
ajfa-3641	33	46	,	,	PUNCT
ajfa-3641	33	47	as	as	ADV
ajfa-3641	33	48	well	well	ADV
ajfa-3641	33	49	as	as	ADP
ajfa-3641	33	50	higher	high	ADJ
ajfa-3641	33	51	director	director	NOUN
ajfa-3641	33	52	turnover	turnover	NOUN
ajfa-3641	33	53	(	(	PUNCT
ajfa-3641	33	54	srinivasan	srinivasan	NOUN
ajfa-3641	33	55	2005	2005	NUM
ajfa-3641	33	56	)	)	PUNCT
ajfa-3641	33	57	.	.	PUNCT
ajfa-3641	34	1	however	however	ADV
ajfa-3641	34	2	,	,	PUNCT
ajfa-3641	34	3	no	no	DET
ajfa-3641	34	4	systematic	systematic	ADJ
ajfa-3641	34	5	evidence	evidence	NOUN
ajfa-3641	34	6	exists	exist	VERB
ajfa-3641	34	7	on	on	ADP
ajfa-3641	34	8	the	the	DET
ajfa-3641	34	9	relationship	relationship	NOUN
ajfa-3641	34	10	between	between	ADP
ajfa-3641	34	11	internal	internal	ADJ
ajfa-3641	34	12	control	control	NOUN
ajfa-3641	34	13	quality	quality	NOUN
ajfa-3641	34	14	and	and	CCONJ
ajfa-3641	34	15	cfo	cfo	ADJ
ajfa-3641	34	16	turnover	turnover	NOUN
ajfa-3641	34	17	.	.	PUNCT
ajfa-3641	35	1	this	this	PRON
ajfa-3641	35	2	raises	raise	VERB
ajfa-3641	35	3	the	the	DET
ajfa-3641	35	4	question	question	NOUN
ajfa-3641	35	5	of	of	ADP
ajfa-3641	35	6	whether	whether	SCONJ
ajfa-3641	35	7	cfo	cfo	ADJ
ajfa-3641	35	8	turnover	turnover	NOUN
ajfa-3641	35	9	following	follow	VERB
ajfa-3641	35	10	restatements	restatement	NOUN
ajfa-3641	35	11	may	may	AUX
ajfa-3641	35	12	be	be	AUX
ajfa-3641	35	13	more	more	ADV
ajfa-3641	35	14	likely	likely	ADJ
ajfa-3641	35	15	in	in	ADP
ajfa-3641	35	16	companies	company	NOUN
ajfa-3641	35	17	with	with	ADP
ajfa-3641	35	18	failures	failure	NOUN
ajfa-3641	35	19	in	in	ADP
ajfa-3641	35	20	internal	internal	ADJ
ajfa-3641	35	21	financial	financial	ADJ
ajfa-3641	35	22	reporting	reporting	NOUN
ajfa-3641	35	23	controls	control	NOUN
ajfa-3641	35	24	,	,	PUNCT
ajfa-3641	35	25	which	which	PRON
ajfa-3641	35	26	indicate	indicate	VERB
ajfa-3641	35	27	negligent	negligent	ADJ
ajfa-3641	35	28	cfos	cfos	NOUN
ajfa-3641	35	29	.	.	PUNCT
ajfa-3641	36	1	2.2	2.2	NUM
ajfa-3641	36	2	.	.	PUNCT
ajfa-3641	36	3	internal	internal	ADJ
ajfa-3641	36	4	control	control	NOUN
ajfa-3641	36	5	quality	quality	NOUN
ajfa-3641	36	6	and	and	CCONJ
ajfa-3641	36	7	earnings	earning	NOUN
ajfa-3641	36	8	quality	quality	NOUN
ajfa-3641	36	9	as	as	ADP
ajfa-3641	36	10	related	relate	VERB
ajfa-3641	36	11	to	to	PART
ajfa-3641	36	12	cfo	cfo	VERB
ajfa-3641	36	13	turnover	turnover	NOUN
ajfa-3641	36	14	much	much	ADJ
ajfa-3641	36	15	of	of	ADP
ajfa-3641	36	16	the	the	DET
ajfa-3641	36	17	research	research	NOUN
ajfa-3641	36	18	on	on	ADP
ajfa-3641	36	19	internal	internal	ADJ
ajfa-3641	36	20	controls	control	NOUN
ajfa-3641	36	21	focuses	focus	VERB
ajfa-3641	36	22	on	on	ADP
ajfa-3641	36	23	the	the	DET
ajfa-3641	36	24	consequences	consequence	NOUN
ajfa-3641	36	25	of	of	ADP
ajfa-3641	36	26	control	control	NOUN
ajfa-3641	36	27	failures	failure	NOUN
ajfa-3641	36	28	(	(	PUNCT
ajfa-3641	36	29	plumlee	plumlee	PROPN
ajfa-3641	36	30	and	and	CCONJ
ajfa-3641	36	31	yohn	yohn	PROPN
ajfa-3641	36	32	2010	2010	NUM
ajfa-3641	36	33	;	;	PUNCT
ajfa-3641	36	34	hammersley	hammersley	PROPN
ajfa-3641	36	35	et	et	PROPN
ajfa-3641	36	36	al	al	PROPN
ajfa-3641	36	37	.	.	PROPN
ajfa-3641	36	38	2008	2008	NUM
ajfa-3641	36	39	;	;	PUNCT
ajfa-3641	36	40	nagarajan	nagarajan	NOUN
ajfa-3641	36	41	and	and	CCONJ
ajfa-3641	36	42	carey	carey	NOUN
ajfa-3641	36	43	2008	2008	NUM
ajfa-3641	36	44	;	;	PUNCT
ajfa-3641	36	45	li	li	PROPN
ajfa-3641	36	46	and	and	CCONJ
ajfa-3641	36	47	wang	wang	PROPN
ajfa-3641	36	48	2006	2006	NUM
ajfa-3641	36	49	)	)	PUNCT
ajfa-3641	36	50	.	.	PUNCT
ajfa-3641	37	1	few	few	ADJ
ajfa-3641	37	2	studies	study	NOUN
ajfa-3641	37	3	have	have	AUX
ajfa-3641	37	4	investigated	investigate	VERB
ajfa-3641	37	5	whether	whether	SCONJ
ajfa-3641	37	6	companies	company	NOUN
ajfa-3641	37	7	improve	improve	VERB
ajfa-3641	37	8	performance	performance	NOUN
ajfa-3641	37	9	after	after	ADP
ajfa-3641	37	10	these	these	DET
ajfa-3641	37	11	failures	failure	NOUN
ajfa-3641	37	12	,	,	PUNCT
ajfa-3641	37	13	which	which	PRON
ajfa-3641	37	14	incur	incur	VERB
ajfa-3641	37	15	high	high	ADJ
ajfa-3641	37	16	costs	cost	NOUN
ajfa-3641	37	17	and	and	CCONJ
ajfa-3641	37	18	public	public	ADJ
ajfa-3641	37	19	criticism	criticism	NOUN
ajfa-3641	37	20	.	.	PUNCT
ajfa-3641	38	1	companies	company	NOUN
ajfa-3641	38	2	with	with	ADP
ajfa-3641	38	3	failures	failure	NOUN
ajfa-3641	38	4	in	in	ADP
ajfa-3641	38	5	internal	internal	ADJ
ajfa-3641	38	6	controls	control	NOUN
ajfa-3641	38	7	may	may	AUX
ajfa-3641	38	8	have	have	VERB
ajfa-3641	38	9	strong	strong	ADJ
ajfa-3641	38	10	incentives	incentive	NOUN
ajfa-3641	38	11	to	to	PART
ajfa-3641	38	12	improve	improve	VERB
ajfa-3641	38	13	financial	financial	ADJ
ajfa-3641	38	14	reporting	reporting	NOUN
ajfa-3641	38	15	quality	quality	NOUN
ajfa-3641	38	16	and	and	CCONJ
ajfa-3641	38	17	restore	restore	VERB
ajfa-3641	38	18	market	market	NOUN
ajfa-3641	38	19	confidence	confidence	NOUN
ajfa-3641	38	20	.	.	PUNCT
ajfa-3641	39	1	furthermore	furthermore	ADV
ajfa-3641	39	2	,	,	PUNCT
ajfa-3641	39	3	prior	prior	ADJ
ajfa-3641	39	4	research	research	NOUN
ajfa-3641	39	5	does	do	AUX
ajfa-3641	39	6	not	not	PART
ajfa-3641	39	7	properly	properly	ADV
ajfa-3641	39	8	consider	consider	VERB
ajfa-3641	39	9	how	how	SCONJ
ajfa-3641	39	10	changes	change	NOUN
ajfa-3641	39	11	in	in	ADP
ajfa-3641	39	12	internal	internal	ADJ
ajfa-3641	39	13	control	control	NOUN
ajfa-3641	39	14	systems	system	NOUN
ajfa-3641	39	15	contribute	contribute	VERB
ajfa-3641	39	16	to	to	ADP
ajfa-3641	39	17	control	control	NOUN
ajfa-3641	39	18	failures	failure	NOUN
ajfa-3641	39	19	.	.	PUNCT
ajfa-3641	40	1	internal	internal	ADJ
ajfa-3641	40	2	control	control	NOUN
ajfa-3641	40	3	deficiencies	deficiency	NOUN
ajfa-3641	40	4	may	may	AUX
ajfa-3641	40	5	be	be	AUX
ajfa-3641	40	6	beneficial	beneficial	ADJ
ajfa-3641	40	7	when	when	SCONJ
ajfa-3641	40	8	they	they	PRON
ajfa-3641	40	9	result	result	VERB
ajfa-3641	40	10	from	from	ADP
ajfa-3641	40	11	an	an	DET
ajfa-3641	40	12	upgrade	upgrade	NOUN
ajfa-3641	40	13	in	in	ADP
ajfa-3641	40	14	internal	internal	ADJ
ajfa-3641	40	15	controls	control	NOUN
ajfa-3641	40	16	.	.	PUNCT
ajfa-3641	41	1	for	for	ADP
ajfa-3641	41	2	example	example	NOUN
ajfa-3641	41	3	,	,	PUNCT
ajfa-3641	41	4	companies	company	NOUN
ajfa-3641	41	5	that	that	PRON
ajfa-3641	41	6	move	move	VERB
ajfa-3641	41	7	from	from	ADP
ajfa-3641	41	8	weak	weak	ADJ
ajfa-3641	41	9	to	to	ADP
ajfa-3641	41	10	high	high	ADJ
ajfa-3641	41	11	-	-	PUNCT
ajfa-3641	41	12	quality	quality	NOUN
ajfa-3641	41	13	internal	internal	ADJ
ajfa-3641	41	14	controls	control	NOUN
ajfa-3641	41	15	may	may	AUX
ajfa-3641	41	16	have	have	VERB
ajfa-3641	41	17	initial	initial	ADJ
ajfa-3641	41	18	failures	failure	NOUN
ajfa-3641	41	19	,	,	PUNCT
ajfa-3641	41	20	but	but	CCONJ
ajfa-3641	41	21	corporate	corporate	ADJ
ajfa-3641	41	22	performance	performance	NOUN
ajfa-3641	41	23	ultimately	ultimately	ADV
ajfa-3641	41	24	improves	improve	VERB
ajfa-3641	41	25	.	.	PUNCT
ajfa-3641	42	1	it	it	PRON
ajfa-3641	42	2	is	be	AUX
ajfa-3641	42	3	generally	generally	ADV
ajfa-3641	42	4	acknowledged	acknowledge	VERB
ajfa-3641	42	5	that	that	SCONJ
ajfa-3641	42	6	companies	company	NOUN
ajfa-3641	42	7	that	that	PRON
ajfa-3641	42	8	experience	experience	VERB
ajfa-3641	42	9	cfo	cfo	VERB
ajfa-3641	42	10	turnover	turnover	NOUN
ajfa-3641	42	11	due	due	ADJ
ajfa-3641	42	12	to	to	ADP
ajfa-3641	42	13	deficiencies	deficiency	NOUN
ajfa-3641	42	14	in	in	ADP
ajfa-3641	42	15	internal	internal	ADJ
ajfa-3641	42	16	controls	control	NOUN
ajfa-3641	42	17	should	should	AUX
ajfa-3641	42	18	prioritize	prioritize	VERB
ajfa-3641	42	19	improving	improve	VERB
ajfa-3641	42	20	future	future	ADJ
ajfa-3641	42	21	performance	performance	NOUN
ajfa-3641	42	22	in	in	ADP
ajfa-3641	42	23	internal	internal	ADJ
ajfa-3641	42	24	control	control	NOUN
ajfa-3641	42	25	and	and	CCONJ
ajfa-3641	42	26	earnings	earning	NOUN
ajfa-3641	42	27	quality	quality	NOUN
ajfa-3641	42	28	to	to	PART
ajfa-3641	42	29	restore	restore	VERB
ajfa-3641	42	30	financial	financial	ADJ
ajfa-3641	42	31	statement	statement	NOUN
ajfa-3641	42	32	credibility	credibility	NOUN
ajfa-3641	42	33	.	.	PUNCT
ajfa-3641	43	1	however	however	ADV
ajfa-3641	43	2	,	,	PUNCT
ajfa-3641	43	3	there	there	PRON
ajfa-3641	43	4	is	be	VERB
ajfa-3641	43	5	little	little	ADJ
ajfa-3641	43	6	empirical	empirical	ADJ
ajfa-3641	43	7	research	research	NOUN
ajfa-3641	43	8	indicating	indicate	VERB
ajfa-3641	43	9	that	that	SCONJ
ajfa-3641	43	10	such	such	ADJ
ajfa-3641	43	11	companies	company	NOUN
ajfa-3641	43	12	actually	actually	ADV
ajfa-3641	43	13	improve	improve	VERB
ajfa-3641	43	14	.	.	PUNCT
ajfa-3641	44	1	this	this	DET
ajfa-3641	44	2	study	study	NOUN
ajfa-3641	44	3	examines	examine	VERB
ajfa-3641	44	4	companies	company	NOUN
ajfa-3641	44	5	following	follow	VERB
ajfa-3641	44	6	internal	internal	ADJ
ajfa-3641	44	7	control	control	NOUN
ajfa-3641	44	8	failure	failure	NOUN
ajfa-3641	44	9	and	and	CCONJ
ajfa-3641	44	10	related	relate	VERB
ajfa-3641	44	11	cfo	cfo	NOUN
ajfa-3641	44	12	turnover	turnover	NOUN
ajfa-3641	44	13	to	to	PART
ajfa-3641	44	14	determine	determine	VERB
ajfa-3641	44	15	whether	whether	SCONJ
ajfa-3641	44	16	earnings	earning	NOUN
ajfa-3641	44	17	quality	quality	NOUN
ajfa-3641	44	18	or	or	CCONJ
ajfa-3641	44	19	internal	internal	ADJ
ajfa-3641	44	20	controls	control	NOUN
ajfa-3641	44	21	improve	improve	VERB
ajfa-3641	44	22	following	follow	VERB
ajfa-3641	44	23	the	the	DET
ajfa-3641	44	24	acknowledgment	acknowledgment	NOUN
ajfa-3641	44	25	of	of	ADP
ajfa-3641	44	26	failure	failure	NOUN
ajfa-3641	44	27	.	.	PUNCT
ajfa-3641	45	1	we	we	PRON
ajfa-3641	45	2	argue	argue	VERB
ajfa-3641	45	3	that	that	SCONJ
ajfa-3641	45	4	failures	failure	NOUN
ajfa-3641	45	5	in	in	ADP
ajfa-3641	45	6	internal	internal	ADJ
ajfa-3641	45	7	controls	control	NOUN
ajfa-3641	45	8	may	may	AUX
ajfa-3641	45	9	actually	actually	ADV
ajfa-3641	45	10	offer	offer	VERB
ajfa-3641	45	11	an	an	DET
ajfa-3641	45	12	opportunity	opportunity	NOUN
ajfa-3641	45	13	for	for	SCONJ
ajfa-3641	45	14	companies	company	NOUN
ajfa-3641	45	15	to	to	PART
ajfa-3641	45	16	improve	improve	VERB
ajfa-3641	45	17	company	company	NOUN
ajfa-3641	45	18	performance	performance	NOUN
ajfa-3641	45	19	through	through	ADP
ajfa-3641	45	20	subsequent	subsequent	ADJ
ajfa-3641	45	21	changes	change	NOUN
ajfa-3641	45	22	in	in	ADP
ajfa-3641	45	23	internal	internal	ADJ
ajfa-3641	45	24	controls	control	NOUN
ajfa-3641	45	25	.	.	PUNCT
ajfa-3641	46	1	3	3	X
ajfa-3641	46	2	.	.	X
ajfa-3641	46	3	research	research	NOUN
ajfa-3641	46	4	design	design	NOUN
ajfa-3641	46	5	to	to	PART
ajfa-3641	46	6	test	test	VERB
ajfa-3641	46	7	our	our	PRON
ajfa-3641	46	8	research	research	NOUN
ajfa-3641	46	9	questions	question	NOUN
ajfa-3641	46	10	,	,	PUNCT
ajfa-3641	46	11	we	we	PRON
ajfa-3641	46	12	collected	collect	VERB
ajfa-3641	46	13	publicly	publicly	ADV
ajfa-3641	46	14	listed	list	VERB
ajfa-3641	46	15	companies	company	NOUN
ajfa-3641	46	16	in	in	ADP
ajfa-3641	46	17	u.s	u.s	PROPN
ajfa-3641	46	18	.	.	PROPN
ajfa-3641	46	19	on	on	ADP
ajfa-3641	46	20	an	an	DET
ajfa-3641	46	21	annual	annual	ADJ
ajfa-3641	46	22	basis	basis	NOUN
ajfa-3641	46	23	between	between	ADP
ajfa-3641	46	24	november	november	PROPN
ajfa-3641	46	25	2004	2004	NUM
ajfa-3641	46	26	and	and	CCONJ
ajfa-3641	46	27	december	december	PROPN
ajfa-3641	46	28	2005	2005	NUM
ajfa-3641	46	29	,	,	PUNCT
ajfa-3641	46	30	using	use	VERB
ajfa-3641	46	31	probit	probit	NOUN
ajfa-3641	46	32	and	and	CCONJ
ajfa-3641	46	33	regression	regression	NOUN
ajfa-3641	46	34	models	model	NOUN
ajfa-3641	46	35	.	.	PUNCT
ajfa-3641	47	1	the	the	DET
ajfa-3641	47	2	following	follow	VERB
ajfa-3641	47	3	subsections	subsection	NOUN
ajfa-3641	47	4	reveal	reveal	VERB
ajfa-3641	47	5	sources	source	NOUN
ajfa-3641	47	6	of	of	ADP
ajfa-3641	47	7	research	research	NOUN
ajfa-3641	47	8	data	datum	NOUN
ajfa-3641	47	9	and	and	CCONJ
ajfa-3641	47	10	introduce	introduce	VERB
ajfa-3641	47	11	our	our	PRON
ajfa-3641	47	12	research	research	NOUN
ajfa-3641	47	13	model	model	NOUN
ajfa-3641	47	14	in	in	ADP
ajfa-3641	47	15	detail	detail	NOUN
ajfa-3641	47	16	.	.	PUNCT
ajfa-3641	48	1	3.1	3.1	NUM
ajfa-3641	48	2	.	.	PUNCT
ajfa-3641	48	3	data	datum	NOUN
ajfa-3641	48	4	sources	source	NOUN
ajfa-3641	48	5	first	first	ADV
ajfa-3641	48	6	,	,	PUNCT
ajfa-3641	48	7	we	we	PRON
ajfa-3641	48	8	read	read	VERB
ajfa-3641	48	9	proxy	proxy	ADJ
ajfa-3641	48	10	statements	statement	NOUN
ajfa-3641	48	11	(	(	PUNCT
ajfa-3641	48	12	form	form	NOUN
ajfa-3641	48	13	def-14a	def-14a	NOUN
ajfa-3641	48	14	)	)	PUNCT
ajfa-3641	48	15	as	as	ADV
ajfa-3641	48	16	well	well	ADV
ajfa-3641	48	17	as	as	ADP
ajfa-3641	48	18	press	press	NOUN
ajfa-3641	48	19	releases	release	NOUN
ajfa-3641	48	20	to	to	PART
ajfa-3641	48	21	identify	identify	VERB
ajfa-3641	48	22	cfo	cfo	VERB
ajfa-3641	48	23	turnover	turnover	NOUN
ajfa-3641	48	24	of	of	ADP
ajfa-3641	48	25	restating	restate	VERB
ajfa-3641	48	26	companies	company	NOUN
ajfa-3641	48	27	.	.	PUNCT
ajfa-3641	49	1	if	if	SCONJ
ajfa-3641	49	2	the	the	DET
ajfa-3641	49	3	proxy	proxy	ADJ
ajfa-3641	49	4	statement	statement	NOUN
ajfa-3641	49	5	was	be	AUX
ajfa-3641	49	6	not	not	PART
ajfa-3641	49	7	available	available	ADJ
ajfa-3641	49	8	,	,	PUNCT
ajfa-3641	49	9	we	we	PRON
ajfa-3641	49	10	searched	search	VERB
ajfa-3641	49	11	for	for	ADP
ajfa-3641	49	12	10	10	NUM
ajfa-3641	49	13	-	-	PUNCT
ajfa-3641	49	14	ks	ks	NOUN
ajfa-3641	49	15	and	and	CCONJ
ajfa-3641	49	16	8	8	NUM
ajfa-3641	49	17	-	-	PUNCT
ajfa-3641	49	18	ks	ks	NOUN
ajfa-3641	49	19	.	.	PUNCT
ajfa-3641	50	1	since	since	SCONJ
ajfa-3641	50	2	we	we	PRON
ajfa-3641	50	3	were	be	AUX
ajfa-3641	50	4	specifically	specifically	ADV
ajfa-3641	50	5	studying	study	VERB
ajfa-3641	50	6	restating	restate	VERB
ajfa-3641	50	7	companies	company	NOUN
ajfa-3641	50	8	,	,	PUNCT
ajfa-3641	50	9	we	we	PRON
ajfa-3641	50	10	defined	define	VERB
ajfa-3641	50	11	cfo	cfo	VERB
ajfa-3641	50	12	turnover	turnover	NOUN
ajfa-3641	50	13	as	as	ADP
ajfa-3641	50	14	a	a	DET
ajfa-3641	50	15	cfo	cfo	NOUN
ajfa-3641	50	16	leaving	leave	VERB
ajfa-3641	50	17	a	a	DET
ajfa-3641	50	18	company	company	NOUN
ajfa-3641	50	19	following	follow	VERB
ajfa-3641	50	20	restatements	restatement	NOUN
ajfa-3641	50	21	.	.	PUNCT
ajfa-3641	51	1	we	we	PRON
ajfa-3641	51	2	do	do	AUX
ajfa-3641	51	3	not	not	PART
ajfa-3641	51	4	consider	consider	VERB
ajfa-3641	51	5	it	it	PRON
ajfa-3641	51	6	turnover	turnover	NOUN
ajfa-3641	51	7	if	if	SCONJ
ajfa-3641	51	8	a	a	DET
ajfa-3641	51	9	manager	manager	NOUN
ajfa-3641	51	10	leaves	leave	VERB
ajfa-3641	51	11	due	due	ADJ
ajfa-3641	51	12	to	to	ADP
ajfa-3641	51	13	a	a	DET
ajfa-3641	51	14	company	company	NOUN
ajfa-3641	51	15	merger	merger	NOUN
ajfa-3641	51	16	or	or	CCONJ
ajfa-3641	51	17	acquisition	acquisition	NOUN
ajfa-3641	51	18	.	.	PUNCT
ajfa-3641	52	1	after	after	ADP
ajfa-3641	52	2	identifying	identify	VERB
ajfa-3641	52	3	companies	company	NOUN
ajfa-3641	52	4	asian	asian	ADJ
ajfa-3641	52	5	journal	journal	NOUN
ajfa-3641	52	6	of	of	ADP
ajfa-3641	52	7	finance	finance	PROPN
ajfa-3641	52	8	&	&	CCONJ
ajfa-3641	52	9	accounting	accounting	PROPN
ajfa-3641	52	10	issn	issn	PROPN
ajfa-3641	52	11	1946	1946	NUM
ajfa-3641	52	12	-	-	PUNCT
ajfa-3641	52	13	052x	052x	NOUN
ajfa-3641	52	14	2013	2013	NUM
ajfa-3641	52	15	,	,	PUNCT
ajfa-3641	52	16	vol	vol	NOUN
ajfa-3641	52	17	.	.	PROPN
ajfa-3641	52	18	5	5	NUM
ajfa-3641	52	19	,	,	PUNCT
ajfa-3641	52	20	no	no	INTJ
ajfa-3641	52	21	.	.	NOUN
ajfa-3641	52	22	1	1	NUM
ajfa-3641	52	23	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-3641	52	24	337	337	NUM
ajfa-3641	52	25	with	with	ADP
ajfa-3641	52	26	cfo	cfo	PROPN
ajfa-3641	52	27	turnovers	turnover	NOUN
ajfa-3641	52	28	,	,	PUNCT
ajfa-3641	52	29	we	we	PRON
ajfa-3641	52	30	searched	search	VERB
ajfa-3641	52	31	each	each	DET
ajfa-3641	52	32	firm	firm	NOUN
ajfa-3641	52	33	’s	’s	PART
ajfa-3641	52	34	sec	sec	PROPN
ajfa-3641	52	35	file	file	NOUN
ajfa-3641	52	36	(	(	PUNCT
ajfa-3641	52	37	e.g.	e.g.	ADV
ajfa-3641	52	38	,	,	PUNCT
ajfa-3641	52	39	10	10	NUM
ajfa-3641	52	40	-	-	SYM
ajfa-3641	52	41	k	k	NOUN
ajfa-3641	52	42	,	,	PUNCT
ajfa-3641	52	43	10	10	NUM
ajfa-3641	52	44	-	-	PUNCT
ajfa-3641	52	45	k	k	NOUN
ajfa-3641	52	46	/	/	SYM
ajfa-3641	52	47	a	a	NOUN
ajfa-3641	52	48	,	,	PUNCT
ajfa-3641	52	49	etc	etc	X
ajfa-3641	52	50	.	.	X
ajfa-3641	52	51	)	)	PUNCT
ajfa-3641	52	52	from	from	ADP
ajfa-3641	52	53	november	november	PROPN
ajfa-3641	52	54	2004	2004	NUM
ajfa-3641	52	55	through	through	ADP
ajfa-3641	52	56	december	december	PROPN
ajfa-3641	52	57	2005	2005	NUM
ajfa-3641	52	58	for	for	ADP
ajfa-3641	52	59	disclosure	disclosure	NOUN
ajfa-3641	52	60	of	of	ADP
ajfa-3641	52	61	any	any	DET
ajfa-3641	52	62	weaknesses	weakness	NOUN
ajfa-3641	52	63	in	in	ADP
ajfa-3641	52	64	internal	internal	ADJ
ajfa-3641	52	65	control	control	NOUN
ajfa-3641	52	66	.	.	PUNCT
ajfa-3641	53	1	in	in	ADP
ajfa-3641	53	2	the	the	DET
ajfa-3641	53	3	reports	report	NOUN
ajfa-3641	53	4	,	,	PUNCT
ajfa-3641	53	5	we	we	PRON
ajfa-3641	53	6	searched	search	VERB
ajfa-3641	53	7	for	for	ADP
ajfa-3641	53	8	the	the	DET
ajfa-3641	53	9	term	term	NOUN
ajfa-3641	53	10	“	"	PUNCT
ajfa-3641	53	11	did	do	AUX
ajfa-3641	53	12	not	not	PART
ajfa-3641	53	13	maintain	maintain	VERB
ajfa-3641	53	14	effective	effective	ADJ
ajfa-3641	53	15	internal	internal	ADJ
ajfa-3641	53	16	control	control	NOUN
ajfa-3641	53	17	,	,	PUNCT
ajfa-3641	53	18	”	"	PUNCT
ajfa-3641	53	19	a	a	DET
ajfa-3641	53	20	common	common	ADJ
ajfa-3641	53	21	indication	indication	NOUN
ajfa-3641	53	22	of	of	ADP
ajfa-3641	53	23	deficient	deficient	ADJ
ajfa-3641	53	24	controls	control	NOUN
ajfa-3641	53	25	used	use	VERB
ajfa-3641	53	26	in	in	ADP
ajfa-3641	53	27	audit	audit	NOUN
ajfa-3641	53	28	reports	report	NOUN
ajfa-3641	53	29	.	.	PUNCT
ajfa-3641	54	1	we	we	PRON
ajfa-3641	54	2	hand	hand	NOUN
ajfa-3641	54	3	-	-	PUNCT
ajfa-3641	54	4	collected	collect	VERB
ajfa-3641	54	5	information	information	NOUN
ajfa-3641	54	6	on	on	ADP
ajfa-3641	54	7	corporate	corporate	ADJ
ajfa-3641	54	8	governance	governance	NOUN
ajfa-3641	54	9	(	(	PUNCT
ajfa-3641	54	10	e.g.	e.g.	ADV
ajfa-3641	54	11	,	,	PUNCT
ajfa-3641	54	12	board	board	NOUN
ajfa-3641	54	13	size	size	NOUN
ajfa-3641	54	14	and	and	CCONJ
ajfa-3641	54	15	audit	audit	NOUN
ajfa-3641	54	16	committee	committee	NOUN
ajfa-3641	54	17	independence	independence	NOUN
ajfa-3641	54	18	)	)	PUNCT
ajfa-3641	54	19	from	from	ADP
ajfa-3641	54	20	the	the	DET
ajfa-3641	54	21	appointing	appoint	VERB
ajfa-3641	54	22	companies	company	NOUN
ajfa-3641	54	23	’	'	PUNCT
ajfa-3641	54	24	proxy	proxy	ADJ
ajfa-3641	54	25	statements	statement	NOUN
ajfa-3641	54	26	(	(	PUNCT
ajfa-3641	54	27	form	form	NOUN
ajfa-3641	54	28	def-14a	def-14a	NOUN
ajfa-3641	54	29	)	)	PUNCT
ajfa-3641	54	30	.	.	PUNCT
ajfa-3641	55	1	finally	finally	ADV
ajfa-3641	55	2	,	,	PUNCT
ajfa-3641	55	3	we	we	PRON
ajfa-3641	55	4	obtained	obtain	VERB
ajfa-3641	55	5	accounting	accounting	NOUN
ajfa-3641	55	6	data	datum	NOUN
ajfa-3641	55	7	from	from	ADP
ajfa-3641	55	8	standard	standard	ADJ
ajfa-3641	55	9	and	and	CCONJ
ajfa-3641	55	10	poor	poor	ADJ
ajfa-3641	55	11	’s	’s	PART
ajfa-3641	55	12	compustat	compustat	NOUN
ajfa-3641	55	13	annual	annual	ADJ
ajfa-3641	55	14	industrial	industrial	ADJ
ajfa-3641	55	15	,	,	PUNCT
ajfa-3641	55	16	research	research	NOUN
ajfa-3641	55	17	,	,	PUNCT
ajfa-3641	55	18	and	and	CCONJ
ajfa-3641	55	19	full	full	ADJ
ajfa-3641	55	20	coverage	coverage	NOUN
ajfa-3641	55	21	files	file	NOUN
ajfa-3641	55	22	.	.	PUNCT
ajfa-3641	56	1	3.2	3.2	NUM
ajfa-3641	56	2	model	model	NOUN
ajfa-3641	56	3	specification－internal	specification－internal	PROPN
ajfa-3641	56	4	control	control	NOUN
ajfa-3641	56	5	quality	quality	NOUN
ajfa-3641	56	6	vs.	vs.	ADP
ajfa-3641	56	7	cfo	cfo	NOUN
ajfa-3641	56	8	turnover	turnover	NOUN
ajfa-3641	56	9	we	we	PRON
ajfa-3641	56	10	constructed	construct	VERB
ajfa-3641	56	11	a	a	DET
ajfa-3641	56	12	research	research	NOUN
ajfa-3641	56	13	model	model	NOUN
ajfa-3641	56	14	to	to	PART
ajfa-3641	56	15	investigate	investigate	VERB
ajfa-3641	56	16	whether	whether	SCONJ
ajfa-3641	56	17	cfo	cfo	VERB
ajfa-3641	56	18	turnovers	turnover	NOUN
ajfa-3641	56	19	following	follow	VERB
ajfa-3641	56	20	restatements	restatement	NOUN
ajfa-3641	56	21	are	be	AUX
ajfa-3641	56	22	associated	associate	VERB
ajfa-3641	56	23	with	with	ADP
ajfa-3641	56	24	internal	internal	ADJ
ajfa-3641	56	25	control	control	NOUN
ajfa-3641	56	26	weaknesses	weakness	NOUN
ajfa-3641	56	27	.	.	PUNCT
ajfa-3641	57	1	the	the	DET
ajfa-3641	57	2	research	research	NOUN
ajfa-3641	57	3	model	model	NOUN
ajfa-3641	57	4	(	(	PUNCT
ajfa-3641	57	5	1	1	X
ajfa-3641	57	6	)	)	PUNCT
ajfa-3641	57	7	is	be	AUX
ajfa-3641	57	8	as	as	SCONJ
ajfa-3641	57	9	follows	follow	VERB
ajfa-3641	57	10	:	:	PUNCT
ajfa-3641	57	11	)	)	PUNCT
ajfa-3641	57	12	1(,76543210	1(,76543210	NUM
ajfa-3641	57	13	tiiboardboardsizebignlossgrowthicwturn	tiiboardboardsizebignlossgrowthicwturn	NOUN
ajfa-3641	57	14			PROPN
ajfa-3641	57	15			VERB
ajfa-3641	57	16	where	where	SCONJ
ajfa-3641	57	17	turn	turn	NOUN
ajfa-3641	57	18	equals	equal	VERB
ajfa-3641	57	19	1	1	NUM
ajfa-3641	57	20	if	if	SCONJ
ajfa-3641	57	21	the	the	DET
ajfa-3641	57	22	cfo	cfo	NOUN
ajfa-3641	57	23	leaves	leave	VERB
ajfa-3641	57	24	the	the	DET
ajfa-3641	57	25	company	company	NOUN
ajfa-3641	57	26	following	follow	VERB
ajfa-3641	57	27	the	the	DET
ajfa-3641	57	28	restatement	restatement	NOUN
ajfa-3641	57	29	,	,	PUNCT
ajfa-3641	57	30	else	else	ADV
ajfa-3641	57	31	0	0	NUM
ajfa-3641	57	32	;	;	PUNCT
ajfa-3641	57	33	icw	icw	PROPN
ajfa-3641	57	34	equals	equal	VERB
ajfa-3641	57	35	1	1	NUM
ajfa-3641	57	36	if	if	SCONJ
ajfa-3641	57	37	a	a	DET
ajfa-3641	57	38	company	company	NOUN
ajfa-3641	57	39	has	have	VERB
ajfa-3641	57	40	weak	weak	ADJ
ajfa-3641	57	41	internal	internal	ADJ
ajfa-3641	57	42	controls	control	NOUN
ajfa-3641	57	43	,	,	PUNCT
ajfa-3641	57	44	else	else	ADV
ajfa-3641	57	45	0	0	NUM
ajfa-3641	57	46	;	;	PUNCT
ajfa-3641	57	47	growth	growth	NOUN
ajfa-3641	57	48	equals	equal	VERB
ajfa-3641	57	49	one	one	NUM
ajfa-3641	57	50	-	-	PUNCT
ajfa-3641	57	51	year	year	NOUN
ajfa-3641	57	52	percentage	percentage	NOUN
ajfa-3641	57	53	increase	increase	NOUN
ajfa-3641	57	54	in	in	ADP
ajfa-3641	57	55	sales	sale	NOUN
ajfa-3641	57	56	;	;	PUNCT
ajfa-3641	57	57	loss	loss	NOUN
ajfa-3641	57	58	equals	equal	VERB
ajfa-3641	57	59	1	1	NUM
ajfa-3641	57	60	if	if	SCONJ
ajfa-3641	57	61	operating	operating	NOUN
ajfa-3641	57	62	income	income	NOUN
ajfa-3641	57	63	is	be	AUX
ajfa-3641	57	64	less	less	ADJ
ajfa-3641	57	65	than	than	ADP
ajfa-3641	57	66	zero	zero	NUM
ajfa-3641	57	67	,	,	PUNCT
ajfa-3641	57	68	else	else	ADV
ajfa-3641	57	69	0	0	NUM
ajfa-3641	57	70	;	;	PUNCT
ajfa-3641	57	71	bign	bign	NOUN
ajfa-3641	57	72	equals	equal	VERB
ajfa-3641	57	73	1	1	NUM
ajfa-3641	57	74	if	if	SCONJ
ajfa-3641	57	75	the	the	DET
ajfa-3641	57	76	company	company	NOUN
ajfa-3641	57	77	’s	’s	PART
ajfa-3641	57	78	auditor	auditor	NOUN
ajfa-3641	57	79	is	be	AUX
ajfa-3641	57	80	a	a	DET
ajfa-3641	57	81	big	big	ADJ
ajfa-3641	57	82	n	n	CCONJ
ajfa-3641	57	83	firm	firm	NOUN
ajfa-3641	57	84	,	,	PUNCT
ajfa-3641	57	85	else	else	ADV
ajfa-3641	57	86	0	0	NUM
ajfa-3641	57	87	;	;	PUNCT
ajfa-3641	57	88	size	size	NOUN
ajfa-3641	57	89	equals	equal	VERB
ajfa-3641	57	90	the	the	DET
ajfa-3641	57	91	natural	natural	ADJ
ajfa-3641	57	92	log	log	NOUN
ajfa-3641	57	93	of	of	ADP
ajfa-3641	57	94	total	total	ADJ
ajfa-3641	57	95	assets	asset	NOUN
ajfa-3641	57	96	;	;	PUNCT
ajfa-3641	57	97	board	board	NOUN
ajfa-3641	57	98	equals	equal	VERB
ajfa-3641	57	99	number	number	NOUN
ajfa-3641	57	100	of	of	ADP
ajfa-3641	57	101	directors	director	NOUN
ajfa-3641	57	102	on	on	ADP
ajfa-3641	57	103	the	the	DET
ajfa-3641	57	104	board	board	NOUN
ajfa-3641	57	105	;	;	PUNCT
ajfa-3641	57	106	and	and	CCONJ
ajfa-3641	57	107	iboard	iboard	NOUN
ajfa-3641	57	108	equals	equal	VERB
ajfa-3641	57	109	the	the	DET
ajfa-3641	57	110	number	number	NOUN
ajfa-3641	57	111	of	of	ADP
ajfa-3641	57	112	independent	independent	ADJ
ajfa-3641	57	113	directors	director	NOUN
ajfa-3641	57	114	on	on	ADP
ajfa-3641	57	115	the	the	DET
ajfa-3641	57	116	board	board	NOUN
ajfa-3641	57	117	divided	divide	VERB
ajfa-3641	57	118	by	by	ADP
ajfa-3641	57	119	the	the	DET
ajfa-3641	57	120	total	total	ADJ
ajfa-3641	57	121	board	board	NOUN
ajfa-3641	57	122	size	size	NOUN
ajfa-3641	57	123	.	.	PUNCT
ajfa-3641	58	1	3.3	3.3	NUM
ajfa-3641	58	2	.	.	PUNCT
ajfa-3641	59	1	model	model	PROPN
ajfa-3641	59	2	specification－internal	specification－internal	PROPN
ajfa-3641	59	3	control	control	PROPN
ajfa-3641	59	4	quality	quality	NOUN
ajfa-3641	59	5	vs.	vs.	ADP
ajfa-3641	59	6	earnings	earning	NOUN
ajfa-3641	59	7	quality	quality	NOUN
ajfa-3641	59	8	in	in	ADP
ajfa-3641	59	9	cases	case	NOUN
ajfa-3641	59	10	of	of	ADP
ajfa-3641	59	11	cfo	cfo	ADJ
ajfa-3641	59	12	turnover	turnover	NOUN
ajfa-3641	59	13	,	,	PUNCT
ajfa-3641	59	14	we	we	PRON
ajfa-3641	59	15	use	use	VERB
ajfa-3641	59	16	equation	equation	NOUN
ajfa-3641	59	17	(	(	PUNCT
ajfa-3641	59	18	2	2	NUM
ajfa-3641	59	19	)	)	PUNCT
ajfa-3641	59	20	to	to	PART
ajfa-3641	59	21	estimate	estimate	VERB
ajfa-3641	59	22	the	the	DET
ajfa-3641	59	23	association	association	NOUN
ajfa-3641	59	24	between	between	ADP
ajfa-3641	59	25	internal	internal	ADJ
ajfa-3641	59	26	control	control	NOUN
ajfa-3641	59	27	weaknesses	weakness	NOUN
ajfa-3641	59	28	and	and	CCONJ
ajfa-3641	59	29	earnings	earning	NOUN
ajfa-3641	59	30	quality	quality	NOUN
ajfa-3641	59	31	.	.	PUNCT
ajfa-3641	60	1	our	our	PRON
ajfa-3641	60	2	da	da	PROPN
ajfa-3641	60	3	variable	variable	NOUN
ajfa-3641	60	4	as	as	ADP
ajfa-3641	60	5	a	a	DET
ajfa-3641	60	6	measure	measure	NOUN
ajfa-3641	60	7	of	of	ADP
ajfa-3641	60	8	earnings	earning	NOUN
ajfa-3641	60	9	quality	quality	NOUN
ajfa-3641	60	10	is	be	AUX
ajfa-3641	60	11	the	the	DET
ajfa-3641	60	12	performance	performance	NOUN
ajfa-3641	60	13	matched	match	VERB
ajfa-3641	60	14	discretionary	discretionary	ADJ
ajfa-3641	60	15	accrual	accrual	ADJ
ajfa-3641	60	16	(	(	PUNCT
ajfa-3641	60	17	kothari	kothari	PROPN
ajfa-3641	60	18	et	et	PROPN
ajfa-3641	60	19	al	al	PROPN
ajfa-3641	60	20	.	.	PROPN
ajfa-3641	60	21	2005	2005	NUM
ajfa-3641	60	22	)	)	PUNCT
ajfa-3641	60	23	.	.	PUNCT
ajfa-3641	61	1	this	this	DET
ajfa-3641	61	2	figure	figure	NOUN
ajfa-3641	61	3	is	be	AUX
ajfa-3641	61	4	obtained	obtain	VERB
ajfa-3641	61	5	by	by	ADP
ajfa-3641	61	6	matching	match	VERB
ajfa-3641	61	7	the	the	DET
ajfa-3641	61	8	two	two	NUM
ajfa-3641	61	9	-	-	PUNCT
ajfa-3641	61	10	digit	digit	NOUN
ajfa-3641	61	11	sic	sic	ADJ
ajfa-3641	61	12	code	code	NOUN
ajfa-3641	61	13	of	of	ADP
ajfa-3641	61	14	the	the	DET
ajfa-3641	61	15	company	company	NOUN
ajfa-3641	61	16	with	with	ADP
ajfa-3641	61	17	the	the	DET
ajfa-3641	61	18	year	year	NOUN
ajfa-3641	61	19	and	and	CCONJ
ajfa-3641	61	20	current	current	ADJ
ajfa-3641	61	21	return	return	NOUN
ajfa-3641	61	22	on	on	ADP
ajfa-3641	61	23	assets	asset	NOUN
ajfa-3641	61	24	.	.	PUNCT
ajfa-3641	62	1	further	far	ADV
ajfa-3641	62	2	,	,	PUNCT
ajfa-3641	62	3	equation	equation	NOUN
ajfa-3641	62	4	(	(	PUNCT
ajfa-3641	62	5	3	3	X
ajfa-3641	62	6	)	)	PUNCT
ajfa-3641	62	7	estimates	estimate	VERB
ajfa-3641	62	8	the	the	DET
ajfa-3641	62	9	association	association	NOUN
ajfa-3641	62	10	between	between	ADP
ajfa-3641	62	11	the	the	DET
ajfa-3641	62	12	changes	change	NOUN
ajfa-3641	62	13	of	of	ADP
ajfa-3641	62	14	internal	internal	ADJ
ajfa-3641	62	15	control	control	NOUN
ajfa-3641	62	16	quality	quality	NOUN
ajfa-3641	62	17	and	and	CCONJ
ajfa-3641	62	18	earnings	earning	NOUN
ajfa-3641	62	19	quality	quality	NOUN
ajfa-3641	62	20	.	.	PUNCT
ajfa-3641	63	1	models	model	NOUN
ajfa-3641	63	2	(	(	PUNCT
ajfa-3641	63	3	2	2	NUM
ajfa-3641	63	4	)	)	PUNCT
ajfa-3641	63	5	and	and	CCONJ
ajfa-3641	63	6	(	(	PUNCT
ajfa-3641	63	7	3	3	X
ajfa-3641	63	8	)	)	PUNCT
ajfa-3641	63	9	are	be	AUX
ajfa-3641	63	10	as	as	SCONJ
ajfa-3641	63	11	follows	follow	VERB
ajfa-3641	63	12	:	:	PUNCT
ajfa-3641	63	13	)	)	PUNCT
ajfa-3641	63	14	2(,76543210	2(,76543210	PROPN
ajfa-3641	63	15	tiiboardboardsizebignlossgrowthicwda	tiiboardboardsizebignlossgrowthicwda	PROPN
ajfa-3641	63	16			PROPN
ajfa-3641	63	17			PROPN
ajfa-3641	63	18	)	)	PUNCT
ajfa-3641	64	1	3	3	NUM
ajfa-3641	64	2	(	(	PUNCT
ajfa-3641	64	3	///	///	NOUN
ajfa-3641	64	4	,	,	PUNCT
ajfa-3641	64	5	7	7	NUM
ajfa-3641	64	6	6543210	6543210	NUM
ajfa-3641	64	7	tiiboard	tiiboard	NOUN
ajfa-3641	64	8	boardsizebignlossgrowthicbbicggdownupda	boardsizebignlossgrowthicbbicggdownupda	PROPN
ajfa-3641	64	9			PROPN
ajfa-3641	64	10			ADP
ajfa-3641	64	11			PROPN
ajfa-3641	64	12			VERB
ajfa-3641	64	13	where	where	SCONJ
ajfa-3641	64	14	up	up	ADP
ajfa-3641	64	15	equals	equal	VERB
ajfa-3641	64	16	1	1	NUM
ajfa-3641	64	17	if	if	SCONJ
ajfa-3641	64	18	the	the	DET
ajfa-3641	64	19	company	company	NOUN
ajfa-3641	64	20	improved	improve	VERB
ajfa-3641	64	21	their	their	PRON
ajfa-3641	64	22	internal	internal	ADJ
ajfa-3641	64	23	controls	control	NOUN
ajfa-3641	64	24	,	,	PUNCT
ajfa-3641	64	25	else	else	ADV
ajfa-3641	64	26	0	0	NUM
ajfa-3641	64	27	;	;	PUNCT
ajfa-3641	64	28	down	down	ADV
ajfa-3641	64	29	equals	equal	VERB
ajfa-3641	64	30	1	1	NUM
ajfa-3641	64	31	if	if	SCONJ
ajfa-3641	64	32	the	the	DET
ajfa-3641	64	33	company	company	NOUN
ajfa-3641	64	34	’s	’s	PART
ajfa-3641	64	35	internal	internal	ADJ
ajfa-3641	64	36	control	control	NOUN
ajfa-3641	64	37	has	have	AUX
ajfa-3641	64	38	become	become	VERB
ajfa-3641	64	39	weak	weak	ADJ
ajfa-3641	64	40	,	,	PUNCT
ajfa-3641	64	41	else	else	ADV
ajfa-3641	64	42	0	0	NUM
ajfa-3641	64	43	;	;	PUNCT
ajfa-3641	64	44	icgg	icgg	NOUN
ajfa-3641	64	45	equals	equal	VERB
ajfa-3641	64	46	1	1	NUM
ajfa-3641	64	47	if	if	SCONJ
ajfa-3641	64	48	the	the	DET
ajfa-3641	64	49	company	company	NOUN
ajfa-3641	64	50	continues	continue	VERB
ajfa-3641	64	51	to	to	PART
ajfa-3641	64	52	maintain	maintain	VERB
ajfa-3641	64	53	high	high	ADJ
ajfa-3641	64	54	-	-	PUNCT
ajfa-3641	64	55	quality	quality	NOUN
ajfa-3641	64	56	internal	internal	ADJ
ajfa-3641	64	57	controls	control	NOUN
ajfa-3641	64	58	,	,	PUNCT
ajfa-3641	64	59	else	else	ADV
ajfa-3641	64	60	0	0	NUM
ajfa-3641	64	61	;	;	PUNCT
ajfa-3641	64	62	icbb	icbb	NOUN
ajfa-3641	64	63	equals	equal	VERB
ajfa-3641	64	64	1	1	NUM
ajfa-3641	64	65	if	if	SCONJ
ajfa-3641	64	66	the	the	DET
ajfa-3641	64	67	company	company	NOUN
ajfa-3641	64	68	asian	asian	ADJ
ajfa-3641	64	69	journal	journal	PROPN
ajfa-3641	64	70	of	of	ADP
ajfa-3641	64	71	finance	finance	PROPN
ajfa-3641	64	72	&	&	CCONJ
ajfa-3641	64	73	accounting	accounting	PROPN
ajfa-3641	64	74	issn	issn	PROPN
ajfa-3641	64	75	1946	1946	NUM
ajfa-3641	64	76	-	-	PUNCT
ajfa-3641	64	77	052x	052x	NOUN
ajfa-3641	64	78	2013	2013	NUM
ajfa-3641	64	79	,	,	PUNCT
ajfa-3641	64	80	vol	vol	NOUN
ajfa-3641	64	81	.	.	PROPN
ajfa-3641	64	82	5	5	NUM
ajfa-3641	64	83	,	,	PUNCT
ajfa-3641	64	84	no	no	INTJ
ajfa-3641	64	85	.	.	NOUN
ajfa-3641	64	86	1	1	NUM
ajfa-3641	64	87	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-3641	64	88	338	338	NUM
ajfa-3641	64	89	continues	continue	VERB
ajfa-3641	64	90	to	to	PART
ajfa-3641	64	91	report	report	VERB
ajfa-3641	64	92	weak	weak	ADJ
ajfa-3641	64	93	internal	internal	ADJ
ajfa-3641	64	94	controls	control	NOUN
ajfa-3641	64	95	,	,	PUNCT
ajfa-3641	64	96	else	else	ADV
ajfa-3641	64	97	0	0	NUM
ajfa-3641	64	98	.	.	NOUN
ajfa-3641	65	1	4	4	NUM
ajfa-3641	65	2	.	.	NOUN
ajfa-3641	65	3	results	result	NOUN
ajfa-3641	65	4	and	and	CCONJ
ajfa-3641	65	5	analysis	analysis	NOUN
ajfa-3641	65	6	table	table	NOUN
ajfa-3641	65	7	1	1	NUM
ajfa-3641	65	8	presents	present	VERB
ajfa-3641	65	9	the	the	DET
ajfa-3641	65	10	descriptive	descriptive	ADJ
ajfa-3641	65	11	statistics	statistic	NOUN
ajfa-3641	65	12	for	for	ADP
ajfa-3641	65	13	all	all	DET
ajfa-3641	65	14	variables	variable	NOUN
ajfa-3641	65	15	used	use	VERB
ajfa-3641	65	16	in	in	ADP
ajfa-3641	65	17	our	our	PRON
ajfa-3641	65	18	research	research	NOUN
ajfa-3641	65	19	models	model	NOUN
ajfa-3641	65	20	,	,	PUNCT
ajfa-3641	65	21	partitioned	partition	VERB
ajfa-3641	65	22	by	by	ADP
ajfa-3641	65	23	two	two	NUM
ajfa-3641	65	24	subsamples	subsample	NOUN
ajfa-3641	65	25	:	:	PUNCT
ajfa-3641	65	26	cases	case	NOUN
ajfa-3641	65	27	of	of	ADP
ajfa-3641	65	28	companies	company	NOUN
ajfa-3641	65	29	with	with	ADP
ajfa-3641	65	30	internal	internal	ADJ
ajfa-3641	65	31	control	control	NOUN
ajfa-3641	65	32	weaknesses	weakness	NOUN
ajfa-3641	65	33	(	(	PUNCT
ajfa-3641	65	34	n	n	NOUN
ajfa-3641	65	35	=	=	SYM
ajfa-3641	65	36	114	114	NUM
ajfa-3641	65	37	)	)	PUNCT
ajfa-3641	65	38	,	,	PUNCT
ajfa-3641	65	39	and	and	CCONJ
ajfa-3641	65	40	cases	case	NOUN
ajfa-3641	65	41	without	without	ADP
ajfa-3641	65	42	internal	internal	ADJ
ajfa-3641	65	43	control	control	NOUN
ajfa-3641	65	44	weaknesses	weakness	NOUN
ajfa-3641	65	45	(	(	PUNCT
ajfa-3641	65	46	n	n	NOUN
ajfa-3641	65	47	=	=	SYM
ajfa-3641	65	48	174	174	NUM
ajfa-3641	65	49	)	)	PUNCT
ajfa-3641	65	50	.	.	PUNCT
ajfa-3641	66	1	as	as	ADP
ajfa-3641	66	2	such	such	ADJ
ajfa-3641	66	3	,	,	PUNCT
ajfa-3641	66	4	comparing	compare	VERB
ajfa-3641	66	5	two	two	NUM
ajfa-3641	66	6	subsamples	subsample	NOUN
ajfa-3641	66	7	provides	provide	VERB
ajfa-3641	66	8	evidence	evidence	NOUN
ajfa-3641	66	9	as	as	ADP
ajfa-3641	66	10	to	to	ADP
ajfa-3641	66	11	whether	whether	SCONJ
ajfa-3641	66	12	or	or	CCONJ
ajfa-3641	66	13	not	not	PART
ajfa-3641	66	14	cfo	cfo	VERB
ajfa-3641	66	15	turnover	turnover	NOUN
ajfa-3641	66	16	following	follow	VERB
ajfa-3641	66	17	restatements	restatement	NOUN
ajfa-3641	66	18	is	be	AUX
ajfa-3641	66	19	more	more	ADV
ajfa-3641	66	20	likely	likely	ADJ
ajfa-3641	66	21	to	to	PART
ajfa-3641	66	22	be	be	AUX
ajfa-3641	66	23	associated	associate	VERB
ajfa-3641	66	24	with	with	ADP
ajfa-3641	66	25	internal	internal	ADJ
ajfa-3641	66	26	control	control	NOUN
ajfa-3641	66	27	weaknesses	weakness	NOUN
ajfa-3641	66	28	.	.	PUNCT
ajfa-3641	67	1	the	the	DET
ajfa-3641	67	2	means	mean	NOUN
ajfa-3641	67	3	(	(	PUNCT
ajfa-3641	67	4	medians	median	NOUN
ajfa-3641	67	5	)	)	PUNCT
ajfa-3641	67	6	of	of	ADP
ajfa-3641	67	7	turn	turn	NOUN
ajfa-3641	67	8	and	and	CCONJ
ajfa-3641	67	9	loss	loss	NOUN
ajfa-3641	67	10	reported	report	VERB
ajfa-3641	67	11	in	in	ADP
ajfa-3641	67	12	the	the	DET
ajfa-3641	67	13	subsample	subsample	NOUN
ajfa-3641	67	14	with	with	ADP
ajfa-3641	67	15	internal	internal	ADJ
ajfa-3641	67	16	control	control	NOUN
ajfa-3641	67	17	weaknesses	weakness	NOUN
ajfa-3641	67	18	(	(	PUNCT
ajfa-3641	67	19	icw	icw	PROPN
ajfa-3641	67	20	)	)	PUNCT
ajfa-3641	67	21	are	be	AUX
ajfa-3641	67	22	at	at	ADP
ajfa-3641	67	23	the	the	DET
ajfa-3641	67	24	0.01	0.01	NUM
ajfa-3641	67	25	level	level	NOUN
ajfa-3641	67	26	for	for	ADP
ajfa-3641	67	27	both	both	DET
ajfa-3641	67	28	tests	test	NOUN
ajfa-3641	67	29	,	,	PUNCT
ajfa-3641	67	30	which	which	PRON
ajfa-3641	67	31	is	be	AUX
ajfa-3641	67	32	significantly	significantly	ADV
ajfa-3641	67	33	larger	large	ADJ
ajfa-3641	67	34	than	than	ADP
ajfa-3641	67	35	those	those	PRON
ajfa-3641	67	36	reported	report	VERB
ajfa-3641	67	37	in	in	ADP
ajfa-3641	67	38	the	the	DET
ajfa-3641	67	39	subsample	subsample	NOUN
ajfa-3641	67	40	with	with	ADP
ajfa-3641	67	41	no	no	DET
ajfa-3641	67	42	internal	internal	ADJ
ajfa-3641	67	43	control	control	NOUN
ajfa-3641	67	44	weaknesses	weakness	NOUN
ajfa-3641	67	45	.	.	PUNCT
ajfa-3641	68	1	in	in	ADP
ajfa-3641	68	2	addition	addition	NOUN
ajfa-3641	68	3	,	,	PUNCT
ajfa-3641	68	4	the	the	DET
ajfa-3641	68	5	means	mean	NOUN
ajfa-3641	68	6	(	(	PUNCT
ajfa-3641	68	7	medians	median	NOUN
ajfa-3641	68	8	)	)	PUNCT
ajfa-3641	68	9	of	of	ADP
ajfa-3641	68	10	bign	bign	NOUN
ajfa-3641	68	11	and	and	CCONJ
ajfa-3641	68	12	size	size	NOUN
ajfa-3641	68	13	reported	report	VERB
ajfa-3641	68	14	in	in	ADP
ajfa-3641	68	15	the	the	DET
ajfa-3641	68	16	icw	icw	PROPN
ajfa-3641	68	17	subsample	subsample	NOUN
ajfa-3641	68	18	are	be	AUX
ajfa-3641	68	19	at	at	ADV
ajfa-3641	68	20	least	least	ADJ
ajfa-3641	68	21	at	at	ADP
ajfa-3641	68	22	the	the	DET
ajfa-3641	68	23	0.10	0.10	NUM
ajfa-3641	68	24	level	level	NOUN
ajfa-3641	68	25	for	for	ADP
ajfa-3641	68	26	both	both	PRON
ajfa-3641	68	27	,	,	PUNCT
ajfa-3641	68	28	which	which	PRON
ajfa-3641	68	29	is	be	AUX
ajfa-3641	68	30	significantly	significantly	ADV
ajfa-3641	68	31	smaller	small	ADJ
ajfa-3641	68	32	than	than	ADP
ajfa-3641	68	33	those	those	PRON
ajfa-3641	68	34	reported	report	VERB
ajfa-3641	68	35	in	in	ADP
ajfa-3641	68	36	the	the	DET
ajfa-3641	68	37	subsample	subsample	NOUN
ajfa-3641	68	38	without	without	ADP
ajfa-3641	68	39	weaknesses	weakness	NOUN
ajfa-3641	68	40	.	.	PUNCT
ajfa-3641	69	1	univariate	univariate	ADJ
ajfa-3641	69	2	comparisons	comparison	NOUN
ajfa-3641	69	3	indicate	indicate	VERB
ajfa-3641	69	4	that	that	SCONJ
ajfa-3641	69	5	companies	company	NOUN
ajfa-3641	69	6	of	of	ADP
ajfa-3641	69	7	internal	internal	ADJ
ajfa-3641	69	8	control	control	NOUN
ajfa-3641	69	9	weaknesses	weakness	NOUN
ajfa-3641	69	10	have	have	VERB
ajfa-3641	69	11	high	high	ADJ
ajfa-3641	69	12	cfo	cfo	NOUN
ajfa-3641	69	13	turnover	turnover	NOUN
ajfa-3641	69	14	(	(	PUNCT
ajfa-3641	69	15	turn	turn	NOUN
ajfa-3641	69	16	)	)	PUNCT
ajfa-3641	69	17	,	,	PUNCT
ajfa-3641	69	18	suffer	suffer	VERB
ajfa-3641	69	19	more	more	ADJ
ajfa-3641	69	20	losses	loss	NOUN
ajfa-3641	69	21	(	(	PUNCT
ajfa-3641	69	22	loss	loss	NOUN
ajfa-3641	69	23	)	)	PUNCT
ajfa-3641	69	24	,	,	PUNCT
ajfa-3641	69	25	hire	hire	VERB
ajfa-3641	69	26	small	small	ADJ
ajfa-3641	69	27	auditors	auditor	NOUN
ajfa-3641	69	28	(	(	PUNCT
ajfa-3641	69	29	bign	bign	NOUN
ajfa-3641	69	30	)	)	PUNCT
ajfa-3641	69	31	,	,	PUNCT
ajfa-3641	69	32	and	and	CCONJ
ajfa-3641	69	33	are	be	AUX
ajfa-3641	69	34	smaller	small	ADJ
ajfa-3641	69	35	in	in	ADP
ajfa-3641	69	36	size	size	NOUN
ajfa-3641	69	37	(	(	PUNCT
ajfa-3641	69	38	size	size	NOUN
ajfa-3641	69	39	)	)	PUNCT
ajfa-3641	69	40	than	than	ADP
ajfa-3641	69	41	companies	company	NOUN
ajfa-3641	69	42	without	without	ADP
ajfa-3641	69	43	internal	internal	ADJ
ajfa-3641	69	44	control	control	NOUN
ajfa-3641	69	45	weaknesses	weakness	NOUN
ajfa-3641	69	46	.	.	PUNCT
ajfa-3641	70	1	overall	overall	ADV
ajfa-3641	70	2	,	,	PUNCT
ajfa-3641	70	3	our	our	PRON
ajfa-3641	70	4	findings	finding	NOUN
ajfa-3641	70	5	suggest	suggest	VERB
ajfa-3641	70	6	that	that	SCONJ
ajfa-3641	70	7	cfo	cfo	VERB
ajfa-3641	70	8	turnover	turnover	NOUN
ajfa-3641	70	9	of	of	ADP
ajfa-3641	70	10	restating	restate	VERB
ajfa-3641	70	11	companies	company	NOUN
ajfa-3641	70	12	is	be	AUX
ajfa-3641	70	13	likely	likely	ADJ
ajfa-3641	70	14	to	to	PART
ajfa-3641	70	15	be	be	AUX
ajfa-3641	70	16	associated	associate	VERB
ajfa-3641	70	17	with	with	ADP
ajfa-3641	70	18	internal	internal	ADJ
ajfa-3641	70	19	control	control	NOUN
ajfa-3641	70	20	weaknesses	weakness	NOUN
ajfa-3641	70	21	.	.	PUNCT
ajfa-3641	71	1	table	table	NOUN
ajfa-3641	71	2	1	1	NUM
ajfa-3641	71	3	.	.	PUNCT
ajfa-3641	71	4	descriptive	descriptive	ADJ
ajfa-3641	71	5	statistics	statistic	NOUN
ajfa-3641	71	6	internal	internal	PROPN
ajfa-3641	71	7	control	control	NOUN
ajfa-3641	71	8	weaknesses	weakness	NOUN
ajfa-3641	71	9	(	(	PUNCT
ajfa-3641	71	10	n=114	n=114	X
ajfa-3641	71	11	)	)	PUNCT
ajfa-3641	71	12	no	no	DET
ajfa-3641	71	13	internal	internal	ADJ
ajfa-3641	71	14	control	control	NOUN
ajfa-3641	71	15	weaknesses	weakness	NOUN
ajfa-3641	71	16	(	(	PUNCT
ajfa-3641	71	17	n=174	n=174	NUM
ajfa-3641	71	18	)	)	PUNCT
ajfa-3641	71	19	t	t	PROPN
ajfa-3641	71	20	-	-	PUNCT
ajfa-3641	71	21	test1	test1	PROPN
ajfa-3641	71	22	wilcoxon	wilcoxon	PROPN
ajfa-3641	71	23	variables	variable	NOUN
ajfa-3641	71	24	mean	mean	VERB
ajfa-3641	71	25	median	median	ADJ
ajfa-3641	71	26	mean	mean	NOUN
ajfa-3641	71	27	median	median	PROPN
ajfa-3641	71	28	turn	turn	VERB
ajfa-3641	71	29	0.561	0.561	NUM
ajfa-3641	71	30	1.000	1.000	NUM
ajfa-3641	71	31	0.356	0.356	NUM
ajfa-3641	71	32	0.000	0.000	NUM
ajfa-3641	71	33	3.491	3.491	NUM
ajfa-3641	71	34	*	*	PUNCT
ajfa-3641	71	35	*	*	PUNCT
ajfa-3641	71	36	*	*	PUNCT
ajfa-3641	71	37	3.425	3.425	NUM
ajfa-3641	71	38	*	*	PUNCT
ajfa-3641	71	39	*	*	PUNCT
ajfa-3641	71	40	*	*	PUNCT
ajfa-3641	71	41	da	da	NUM
ajfa-3641	71	42	0.205	0.205	NUM
ajfa-3641	71	43	0.010	0.010	NUM
ajfa-3641	71	44	-0.252	-0.252	NOUN
ajfa-3641	71	45	0.000	0.000	NUM
ajfa-3641	71	46	1.205	1.205	NUM
ajfa-3641	71	47	0.061	0.061	NUM
ajfa-3641	71	48	growth	growth	NOUN
ajfa-3641	71	49	0.123	0.123	NUM
ajfa-3641	71	50	0.083	0.083	NUM
ajfa-3641	71	51	0.129	0.129	NUM
ajfa-3641	71	52	0.105	0.105	NUM
ajfa-3641	71	53	-0.204	-0.204	PUNCT
ajfa-3641	71	54	-1.021	-1.021	PUNCT
ajfa-3641	71	55	loss	loss	NOUN
ajfa-3641	71	56	0.421	0.421	NUM
ajfa-3641	71	57	0.000	0.000	NUM
ajfa-3641	72	1	0.201	0.201	NUM
ajfa-3641	72	2	0.000	0.000	NUM
ajfa-3641	72	3	4.134	4.134	NUM
ajfa-3641	72	4	*	*	PUNCT
ajfa-3641	72	5	*	*	PUNCT
ajfa-3641	72	6	*	*	PUNCT
ajfa-3641	72	7	4.022	4.022	NUM
ajfa-3641	72	8	*	*	PUNCT
ajfa-3641	72	9	*	*	PUNCT
ajfa-3641	72	10	*	*	PUNCT
ajfa-3641	72	11	bign	bign	NOUN
ajfa-3641	72	12	0.825	0.825	NUM
ajfa-3641	72	13	1.000	1.000	NUM
ajfa-3641	72	14	0.902	0.902	NUM
ajfa-3641	72	15	1.000	1.000	NUM
ajfa-3641	72	16	-1.934	-1.934	NOUN
ajfa-3641	72	17	*	*	PUNCT
ajfa-3641	72	18	-1.925	-1.925	PUNCT
ajfa-3641	72	19	*	*	PUNCT
ajfa-3641	72	20	size	size	NOUN
ajfa-3641	72	21	6.613	6.613	NUM
ajfa-3641	72	22	6.481	6.481	NUM
ajfa-3641	72	23	6.899	6.899	NUM
ajfa-3641	72	24	7.064	7.064	NUM
ajfa-3641	72	25	-2.140	-2.140	NOUN
ajfa-3641	72	26	*	*	PUNCT
ajfa-3641	72	27	*	*	PUNCT
ajfa-3641	72	28	-2.227	-2.227	PROPN
ajfa-3641	72	29	*	*	PUNCT
ajfa-3641	72	30	*	*	PROPN
ajfa-3641	72	31	board	board	NOUN
ajfa-3641	72	32	8.281	8.281	NUM
ajfa-3641	72	33	8.000	8.000	NUM
ajfa-3641	72	34	8.598	8.598	NUM
ajfa-3641	72	35	9.000	9.000	NUM
ajfa-3641	72	36	-1.186	-1.186	NOUN
ajfa-3641	72	37	-0.996	-0.996	NOUN
ajfa-3641	72	38	iboard	iboard	NOUN
ajfa-3641	72	39	0.785	0.785	NUM
ajfa-3641	72	40	0.820	0.820	NUM
ajfa-3641	72	41	0.782	0.782	NUM
ajfa-3641	72	42	0.810	0.810	NUM
ajfa-3641	72	43	0.153	0.153	NUM
ajfa-3641	72	44	0.132	0.132	NUM
ajfa-3641	72	45	1	1	NUM
ajfa-3641	72	46	asterisks	asterisk	NOUN
ajfa-3641	72	47	*	*	NOUN
ajfa-3641	72	48	,	,	PUNCT
ajfa-3641	72	49	*	*	PUNCT
ajfa-3641	72	50	*	*	PUNCT
ajfa-3641	72	51	,	,	PUNCT
ajfa-3641	72	52	*	*	PUNCT
ajfa-3641	72	53	*	*	PUNCT
ajfa-3641	72	54	*	*	PUNCT
ajfa-3641	72	55	indicate	indicate	VERB
ajfa-3641	72	56	significance	significance	NOUN
ajfa-3641	72	57	at	at	ADP
ajfa-3641	72	58	the	the	DET
ajfa-3641	72	59	0.10	0.10	NUM
ajfa-3641	72	60	,	,	PUNCT
ajfa-3641	72	61	0.05	0.05	NUM
ajfa-3641	72	62	,	,	PUNCT
ajfa-3641	72	63	and	and	CCONJ
ajfa-3641	72	64	0.01	0.01	NUM
ajfa-3641	72	65	levels	level	NOUN
ajfa-3641	72	66	.	.	PUNCT
ajfa-3641	73	1	table	table	NOUN
ajfa-3641	73	2	2	2	NUM
ajfa-3641	73	3	represents	represent	VERB
ajfa-3641	73	4	the	the	DET
ajfa-3641	73	5	pearson	pearson	NOUN
ajfa-3641	73	6	and	and	CCONJ
ajfa-3641	73	7	spearman	spearman	NOUN
ajfa-3641	73	8	correlations	correlation	NOUN
ajfa-3641	73	9	for	for	ADP
ajfa-3641	73	10	the	the	DET
ajfa-3641	73	11	test	test	NOUN
ajfa-3641	73	12	and	and	CCONJ
ajfa-3641	73	13	control	control	NOUN
ajfa-3641	73	14	variables	variable	NOUN
ajfa-3641	73	15	used	use	VERB
ajfa-3641	73	16	in	in	ADP
ajfa-3641	73	17	the	the	DET
ajfa-3641	73	18	research	research	NOUN
ajfa-3641	73	19	models	model	NOUN
ajfa-3641	73	20	.	.	PUNCT
ajfa-3641	74	1	results	result	NOUN
ajfa-3641	74	2	show	show	VERB
ajfa-3641	74	3	that	that	SCONJ
ajfa-3641	74	4	turn	turn	NOUN
ajfa-3641	74	5	is	be	AUX
ajfa-3641	74	6	positively	positively	ADV
ajfa-3641	74	7	correlated	correlate	VERB
ajfa-3641	74	8	with	with	ADP
ajfa-3641	74	9	icw	icw	PROPN
ajfa-3641	74	10	(	(	PUNCT
ajfa-3641	74	11	0.202	0.202	NUM
ajfa-3641	74	12	)	)	PUNCT
ajfa-3641	74	13	,	,	PUNCT
ajfa-3641	74	14	implying	imply	VERB
ajfa-3641	74	15	that	that	SCONJ
ajfa-3641	74	16	companies	company	NOUN
ajfa-3641	74	17	with	with	ADP
ajfa-3641	74	18	internal	internal	ADJ
ajfa-3641	74	19	control	control	NOUN
ajfa-3641	74	20	weaknesses	weakness	NOUN
ajfa-3641	74	21	are	be	AUX
ajfa-3641	74	22	more	more	ADV
ajfa-3641	74	23	likely	likely	ADJ
ajfa-3641	74	24	to	to	PART
ajfa-3641	74	25	terminate	terminate	VERB
ajfa-3641	74	26	their	their	PRON
ajfa-3641	74	27	cfo	cfo	NOUN
ajfa-3641	74	28	.	.	PUNCT
ajfa-3641	75	1	as	as	SCONJ
ajfa-3641	75	2	depicted	depict	VERB
ajfa-3641	75	3	in	in	ADP
ajfa-3641	75	4	this	this	DET
ajfa-3641	75	5	table	table	NOUN
ajfa-3641	75	6	,	,	PUNCT
ajfa-3641	75	7	most	most	ADJ
ajfa-3641	75	8	explanatory	explanatory	ADJ
ajfa-3641	75	9	variables	variable	NOUN
ajfa-3641	75	10	are	be	AUX
ajfa-3641	75	11	not	not	PART
ajfa-3641	75	12	significantly	significantly	ADV
ajfa-3641	75	13	correlated	correlate	VERB
ajfa-3641	75	14	to	to	ADP
ajfa-3641	75	15	each	each	DET
ajfa-3641	75	16	other	other	ADJ
ajfa-3641	75	17	.	.	PUNCT
ajfa-3641	76	1	we	we	PRON
ajfa-3641	76	2	also	also	ADV
ajfa-3641	76	3	estimate	estimate	VERB
ajfa-3641	76	4	variance	variance	NOUN
ajfa-3641	76	5	inflation	inflation	NOUN
ajfa-3641	76	6	factors	factor	NOUN
ajfa-3641	76	7	(	(	PUNCT
ajfa-3641	76	8	vifs	vifs	PROPN
ajfa-3641	76	9	)	)	PUNCT
ajfa-3641	76	10	to	to	PART
ajfa-3641	76	11	test	test	VERB
ajfa-3641	76	12	for	for	ADP
ajfa-3641	76	13	possible	possible	ADJ
ajfa-3641	76	14	multicollinearity	multicollinearity	NOUN
ajfa-3641	76	15	while	while	SCONJ
ajfa-3641	76	16	considering	consider	VERB
ajfa-3641	76	17	all	all	DET
ajfa-3641	76	18	independent	independent	ADJ
ajfa-3641	76	19	and	and	CCONJ
ajfa-3641	76	20	control	control	NOUN
ajfa-3641	76	21	variables	variable	NOUN
ajfa-3641	76	22	.	.	PUNCT
ajfa-3641	77	1	none	none	NOUN
ajfa-3641	77	2	of	of	ADP
ajfa-3641	77	3	the	the	DET
ajfa-3641	77	4	vifs	vif	NOUN
ajfa-3641	77	5	is	be	AUX
ajfa-3641	77	6	greater	great	ADJ
ajfa-3641	77	7	than	than	ADP
ajfa-3641	77	8	1.8	1.8	NUM
ajfa-3641	77	9	,	,	PUNCT
ajfa-3641	77	10	indicating	indicate	VERB
ajfa-3641	77	11	no	no	DET
ajfa-3641	77	12	presence	presence	NOUN
ajfa-3641	77	13	of	of	ADP
ajfa-3641	77	14	multicollinearity	multicollinearity	NOUN
ajfa-3641	77	15	in	in	ADP
ajfa-3641	77	16	our	our	PRON
ajfa-3641	77	17	study	study	NOUN
ajfa-3641	77	18	.	.	PUNCT
ajfa-3641	78	1	asian	asian	ADJ
ajfa-3641	78	2	journal	journal	PROPN
ajfa-3641	78	3	of	of	ADP
ajfa-3641	78	4	finance	finance	PROPN
ajfa-3641	78	5	&	&	CCONJ
ajfa-3641	78	6	accounting	accounting	PROPN
ajfa-3641	78	7	issn	issn	PROPN
ajfa-3641	78	8	1946	1946	NUM
ajfa-3641	78	9	-	-	PUNCT
ajfa-3641	78	10	052x	052x	NOUN
ajfa-3641	78	11	2013	2013	NUM
ajfa-3641	78	12	,	,	PUNCT
ajfa-3641	78	13	vol	vol	NOUN
ajfa-3641	78	14	.	.	PROPN
ajfa-3641	78	15	5	5	NUM
ajfa-3641	78	16	,	,	PUNCT
ajfa-3641	78	17	no	no	INTJ
ajfa-3641	78	18	.	.	NOUN
ajfa-3641	78	19	1	1	NUM
ajfa-3641	78	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-3641	78	21	339	339	NUM
ajfa-3641	78	22	table	table	NOUN
ajfa-3641	78	23	2	2	NUM
ajfa-3641	78	24	.	.	PUNCT
ajfa-3641	78	25	correlation	correlation	NOUN
ajfa-3641	78	26	matrix	matrix	NOUN
ajfa-3641	78	27	variables	variable	NOUN
ajfa-3641	78	28	turn	turn	VERB
ajfa-3641	78	29	da	da	PROPN
ajfa-3641	78	30	icw	icw	PROPN
ajfa-3641	78	31	growt	growt	PROPN
ajfa-3641	78	32	h	h	PROPN
ajfa-3641	78	33	loss	loss	PROPN
ajfa-3641	78	34	bign	bign	ADJ
ajfa-3641	78	35	size	size	NOUN
ajfa-3641	78	36	board	board	PROPN
ajfa-3641	78	37	iboard	iboard	PROPN
ajfa-3641	78	38	turn	turn	VERB
ajfa-3641	78	39	0.006	0.006	NUM
ajfa-3641	78	40	0.202	0.202	NUM
ajfa-3641	78	41	*	*	PUNCT
ajfa-3641	79	1	-0.143	-0.143	PROPN
ajfa-3641	79	2	*	*	X
ajfa-3641	79	3	0.196	0.196	NUM
ajfa-3641	79	4	*	*	NUM
ajfa-3641	79	5	0.025	0.025	NUM
ajfa-3641	79	6	-0.066	-0.066	NUM
ajfa-3641	79	7	-0.052	-0.052	NUM
ajfa-3641	79	8	0.108	0.108	NUM
ajfa-3641	79	9	da	da	X
ajfa-3641	79	10	-0.033	-0.033	PUNCT
ajfa-3641	79	11	0.004	0.004	NUM
ajfa-3641	79	12	0.024	0.024	NUM
ajfa-3641	79	13	-0.034	-0.034	NUM
ajfa-3641	79	14	0.050	0.050	NUM
ajfa-3641	79	15	0.057	0.057	NUM
ajfa-3641	79	16	0.015	0.015	NUM
ajfa-3641	79	17	0.047	0.047	NUM
ajfa-3641	79	18	icw	icw	NOUN
ajfa-3641	79	19	0.202	0.202	NUM
ajfa-3641	79	20	*	*	SYM
ajfa-3641	79	21	0.071	0.071	NUM
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ajfa-3641	79	23	0.237	0.237	NUM
ajfa-3641	79	24	*	*	SYM
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ajfa-3641	79	27	*	*	PUNCT
ajfa-3641	79	28	-0.059	-0.059	PUNCT
ajfa-3641	79	29	0.008	0.008	NUM
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ajfa-3641	79	31	-0.086	-0.086	PUNCT
ajfa-3641	79	32	0.045	0.045	NUM
ajfa-3641	79	33	-0.012	-0.012	NUM
ajfa-3641	80	1	-0.180	-0.180	NOUN
ajfa-3641	80	2	*	*	PUNCT
ajfa-3641	81	1	-0.081	-0.081	INTJ
ajfa-3641	81	2	-0.081	-0.081	INTJ
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ajfa-3641	81	4	*	*	NOUN
ajfa-3641	81	5	0.051	0.051	NUM
ajfa-3641	81	6	loss	loss	NOUN
ajfa-3641	81	7	0.196	0.196	NUM
ajfa-3641	81	8	*	*	NOUN
ajfa-3641	81	9	-0.047	-0.047	NUM
ajfa-3641	81	10	0.237	0.237	NUM
ajfa-3641	81	11	*	*	NOUN
ajfa-3641	81	12	-0.096	-0.096	X
ajfa-3641	81	13	-0.168	-0.168	X
ajfa-3641	81	14	*	*	PUNCT
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ajfa-3641	81	16	*	*	PUNCT
ajfa-3641	81	17	-0.110	-0.110	NOUN
ajfa-3641	81	18	0.155	0.155	NUM
ajfa-3641	81	19	*	*	PUNCT
ajfa-3641	81	20	bign	bign	ADJ
ajfa-3641	81	21	0.025	0.025	NUM
ajfa-3641	81	22	0.033	0.033	NUM
ajfa-3641	81	23	-0.114	-0.114	NOUN
ajfa-3641	81	24	-0.029	-0.029	NOUN
ajfa-3641	81	25	-0.168	-0.168	X
ajfa-3641	81	26	*	*	NOUN
ajfa-3641	81	27	0.408	0.408	NUM
ajfa-3641	81	28	*	*	NOUN
ajfa-3641	81	29	0.254	0.254	NUM
ajfa-3641	81	30	*	*	SYM
ajfa-3641	81	31	-0.095	-0.095	NUM
ajfa-3641	81	32	size	size	NOUN
ajfa-3641	81	33	-0.061	-0.061	PUNCT
ajfa-3641	81	34	0.126	0.126	NUM
ajfa-3641	81	35	*	*	PUNCT
ajfa-3641	81	36	-0.126	-0.126	PROPN
ajfa-3641	81	37	*	*	PUNCT
ajfa-3641	81	38	-0.010	-0.010	PUNCT
ajfa-3641	81	39	-0.165	-0.165	PUNCT
ajfa-3641	81	40	*	*	SYM
ajfa-3641	81	41	0.388	0.388	NUM
ajfa-3641	81	42	*	*	SYM
ajfa-3641	81	43	0.579	0.579	NUM
ajfa-3641	81	44	*	*	PUNCT
ajfa-3641	81	45	-0.182	-0.182	PROPN
ajfa-3641	81	46	*	*	PROPN
ajfa-3641	81	47	board	board	NOUN
ajfa-3641	81	48	-0.068	-0.068	VERB
ajfa-3641	81	49	0.023	0.023	NUM
ajfa-3641	81	50	-0.070	-0.070	NUM
ajfa-3641	81	51	-0.120	-0.120	X
ajfa-3641	81	52	*	*	PUNCT
ajfa-3641	81	53	-0.094	-0.094	VERB
ajfa-3641	82	1	0.255	0.255	NUM
ajfa-3641	82	2	*	*	NOUN
ajfa-3641	82	3	0.599	0.599	NUM
ajfa-3641	82	4	*	*	PUNCT
ajfa-3641	82	5	-0.228	-0.228	PROPN
ajfa-3641	82	6	*	*	AUX
ajfa-3641	82	7	iboard	iboard	PROPN
ajfa-3641	82	8	0.111	0.111	VERB
ajfa-3641	82	9	0.073	0.073	NUM
ajfa-3641	82	10	0.009	0.009	NUM
ajfa-3641	82	11	0.091	0.091	NUM
ajfa-3641	82	12	0.153	0.153	NUM
ajfa-3641	82	13	*	*	PUNCT
ajfa-3641	82	14	-0.104	-0.104	NOUN
ajfa-3641	82	15	-0.130	-0.130	PUNCT
ajfa-3641	82	16	*	*	PUNCT
ajfa-3641	82	17	-0.221	-0.221	PROPN
ajfa-3641	82	18	*	*	SYM
ajfa-3641	82	19	1	1	NUM
ajfa-3641	82	20	pearson	pearson	NOUN
ajfa-3641	82	21	correlations	correlation	NOUN
ajfa-3641	82	22	in	in	ADP
ajfa-3641	82	23	the	the	DET
ajfa-3641	82	24	lower	lower	ADV
ajfa-3641	82	25	diagonal	diagonal	ADJ
ajfa-3641	82	26	and	and	CCONJ
ajfa-3641	82	27	spearman	spearman	NOUN
ajfa-3641	82	28	correlations	correlation	NOUN
ajfa-3641	82	29	in	in	ADP
ajfa-3641	82	30	the	the	DET
ajfa-3641	82	31	upper	upper	ADJ
ajfa-3641	82	32	diagonal	diagonal	NOUN
ajfa-3641	82	33	.	.	PUNCT
ajfa-3641	83	1	*	*	PUNCT
ajfa-3641	83	2	indicates	indicate	VERB
ajfa-3641	83	3	significance	significance	NOUN
ajfa-3641	83	4	at	at	ADP
ajfa-3641	83	5	the	the	DET
ajfa-3641	83	6	5	5	NUM
ajfa-3641	83	7	percent	percent	NOUN
ajfa-3641	83	8	level	level	NOUN
ajfa-3641	83	9	.	.	PUNCT
ajfa-3641	84	1	panel	panel	NOUN
ajfa-3641	84	2	a	a	DET
ajfa-3641	84	3	of	of	ADP
ajfa-3641	84	4	table	table	NOUN
ajfa-3641	84	5	3	3	NUM
ajfa-3641	84	6	provides	provide	VERB
ajfa-3641	84	7	a	a	DET
ajfa-3641	84	8	breakdown	breakdown	NOUN
ajfa-3641	84	9	of	of	ADP
ajfa-3641	84	10	internal	internal	ADJ
ajfa-3641	84	11	control	control	NOUN
ajfa-3641	84	12	quality	quality	NOUN
ajfa-3641	84	13	and	and	CCONJ
ajfa-3641	84	14	cfo	cfo	ADJ
ajfa-3641	84	15	turnover	turnover	NOUN
ajfa-3641	84	16	.	.	PUNCT
ajfa-3641	85	1	as	as	SCONJ
ajfa-3641	85	2	depicted	depict	VERB
ajfa-3641	85	3	in	in	ADP
ajfa-3641	85	4	panel	panel	NOUN
ajfa-3641	85	5	a	a	PRON
ajfa-3641	85	6	,	,	PUNCT
ajfa-3641	85	7	the	the	DET
ajfa-3641	85	8	highest	high	ADJ
ajfa-3641	85	9	percentage	percentage	NOUN
ajfa-3641	85	10	of	of	ADP
ajfa-3641	85	11	cfo	cfo	ADJ
ajfa-3641	85	12	turnover	turnover	NOUN
ajfa-3641	85	13	is	be	AUX
ajfa-3641	85	14	present	present	ADJ
ajfa-3641	85	15	in	in	ADP
ajfa-3641	85	16	the	the	DET
ajfa-3641	85	17	icw	icw	PROPN
ajfa-3641	85	18	subsample	subsample	NOUN
ajfa-3641	85	19	(	(	PUNCT
ajfa-3641	85	20	22.22	22.22	NUM
ajfa-3641	85	21	%	%	NOUN
ajfa-3641	85	22	)	)	PUNCT
ajfa-3641	85	23	,	,	PUNCT
ajfa-3641	85	24	confirming	confirm	VERB
ajfa-3641	85	25	that	that	SCONJ
ajfa-3641	85	26	companies	company	NOUN
ajfa-3641	85	27	with	with	ADP
ajfa-3641	85	28	deficient	deficient	ADJ
ajfa-3641	85	29	internal	internal	ADJ
ajfa-3641	85	30	controls	control	NOUN
ajfa-3641	85	31	have	have	VERB
ajfa-3641	85	32	a	a	DET
ajfa-3641	85	33	higher	high	ADJ
ajfa-3641	85	34	probability	probability	NOUN
ajfa-3641	85	35	of	of	ADP
ajfa-3641	85	36	cfo	cfo	ADJ
ajfa-3641	85	37	turnover	turnover	NOUN
ajfa-3641	85	38	.	.	PUNCT
ajfa-3641	86	1	we	we	PRON
ajfa-3641	86	2	further	far	ADV
ajfa-3641	86	3	document	document	VERB
ajfa-3641	86	4	the	the	DET
ajfa-3641	86	5	results	result	NOUN
ajfa-3641	86	6	of	of	ADP
ajfa-3641	86	7	cfo	cfo	ADJ
ajfa-3641	86	8	turnover	turnover	NOUN
ajfa-3641	86	9	regressed	regress	VERB
ajfa-3641	86	10	on	on	ADP
ajfa-3641	86	11	internal	internal	ADJ
ajfa-3641	86	12	control	control	NOUN
ajfa-3641	86	13	quality	quality	NOUN
ajfa-3641	86	14	,	,	PUNCT
ajfa-3641	86	15	with	with	ADP
ajfa-3641	86	16	results	result	NOUN
ajfa-3641	86	17	demonstrated	demonstrate	VERB
ajfa-3641	86	18	in	in	ADP
ajfa-3641	86	19	panel	panel	NOUN
ajfa-3641	86	20	b	b	PROPN
ajfa-3641	86	21	of	of	ADP
ajfa-3641	86	22	table	table	NOUN
ajfa-3641	86	23	3	3	NUM
ajfa-3641	86	24	.	.	PUNCT
ajfa-3641	86	25	as	as	SCONJ
ajfa-3641	86	26	predicted	predict	VERB
ajfa-3641	86	27	,	,	PUNCT
ajfa-3641	86	28	the	the	DET
ajfa-3641	86	29	coefficient	coefficient	NOUN
ajfa-3641	86	30	on	on	ADP
ajfa-3641	86	31	icw	icw	PROPN
ajfa-3641	86	32	is	be	AUX
ajfa-3641	86	33	0.466	0.466	NUM
ajfa-3641	86	34	(	(	PUNCT
ajfa-3641	86	35	significant	significant	ADJ
ajfa-3641	86	36	at	at	ADP
ajfa-3641	86	37	p	p	X
ajfa-3641	86	38	<	<	X
ajfa-3641	86	39	0.01	0.01	NUM
ajfa-3641	86	40	)	)	PUNCT
ajfa-3641	86	41	,	,	PUNCT
ajfa-3641	86	42	suggesting	suggest	VERB
ajfa-3641	86	43	once	once	ADV
ajfa-3641	86	44	again	again	ADV
ajfa-3641	86	45	that	that	SCONJ
ajfa-3641	86	46	companies	company	NOUN
ajfa-3641	86	47	with	with	ADP
ajfa-3641	86	48	deficient	deficient	ADJ
ajfa-3641	86	49	internal	internal	ADJ
ajfa-3641	86	50	controls	control	NOUN
ajfa-3641	86	51	are	be	AUX
ajfa-3641	86	52	more	more	ADV
ajfa-3641	86	53	likely	likely	ADJ
ajfa-3641	86	54	to	to	PART
ajfa-3641	86	55	terminate	terminate	VERB
ajfa-3641	86	56	their	their	PRON
ajfa-3641	86	57	cfos	cfos	NOUN
ajfa-3641	86	58	following	follow	VERB
ajfa-3641	86	59	financial	financial	ADJ
ajfa-3641	86	60	restatements	restatement	NOUN
ajfa-3641	86	61	.	.	PUNCT
ajfa-3641	87	1	the	the	DET
ajfa-3641	87	2	coefficients	coefficient	NOUN
ajfa-3641	87	3	on	on	ADP
ajfa-3641	87	4	control	control	NOUN
ajfa-3641	87	5	variables	variable	NOUN
ajfa-3641	87	6	(	(	PUNCT
ajfa-3641	87	7	salegrw	salegrw	ADJ
ajfa-3641	87	8	,	,	PUNCT
ajfa-3641	87	9	loss	loss	NOUN
ajfa-3641	87	10	,	,	PUNCT
ajfa-3641	87	11	iboard	iboard	ADJ
ajfa-3641	87	12	)	)	PUNCT
ajfa-3641	87	13	indicate	indicate	VERB
ajfa-3641	87	14	that	that	SCONJ
ajfa-3641	87	15	companies	company	NOUN
ajfa-3641	87	16	with	with	ADP
ajfa-3641	87	17	better	well	ADJ
ajfa-3641	87	18	sales	sale	NOUN
ajfa-3641	87	19	growth	growth	NOUN
ajfa-3641	87	20	,	,	PUNCT
ajfa-3641	87	21	fewer	few	ADJ
ajfa-3641	87	22	losses	loss	NOUN
ajfa-3641	87	23	,	,	PUNCT
ajfa-3641	87	24	and	and	CCONJ
ajfa-3641	87	25	stronger	strong	ADJ
ajfa-3641	87	26	corporate	corporate	ADJ
ajfa-3641	87	27	governance	governance	NOUN
ajfa-3641	87	28	are	be	AUX
ajfa-3641	87	29	associated	associate	VERB
ajfa-3641	87	30	with	with	ADP
ajfa-3641	87	31	lower	low	ADJ
ajfa-3641	87	32	cfo	cfo	ADJ
ajfa-3641	87	33	turnover	turnover	NOUN
ajfa-3641	87	34	rates	rate	NOUN
ajfa-3641	87	35	.	.	PUNCT
ajfa-3641	88	1	as	as	SCONJ
ajfa-3641	88	2	discussed	discuss	VERB
ajfa-3641	88	3	above	above	ADV
ajfa-3641	88	4	,	,	PUNCT
ajfa-3641	88	5	we	we	PRON
ajfa-3641	88	6	find	find	VERB
ajfa-3641	88	7	that	that	SCONJ
ajfa-3641	88	8	companies	company	NOUN
ajfa-3641	88	9	of	of	ADP
ajfa-3641	88	10	deficient	deficient	ADJ
ajfa-3641	88	11	internal	internal	ADJ
ajfa-3641	88	12	controls	control	NOUN
ajfa-3641	88	13	are	be	AUX
ajfa-3641	88	14	associated	associate	VERB
ajfa-3641	88	15	with	with	ADP
ajfa-3641	88	16	higher	high	ADJ
ajfa-3641	88	17	rates	rate	NOUN
ajfa-3641	88	18	of	of	ADP
ajfa-3641	88	19	cfo	cfo	ADJ
ajfa-3641	88	20	termination	termination	NOUN
ajfa-3641	88	21	.	.	PUNCT
ajfa-3641	89	1	this	this	DET
ajfa-3641	89	2	lead	lead	NOUN
ajfa-3641	89	3	to	to	ADP
ajfa-3641	89	4	an	an	DET
ajfa-3641	89	5	exploration	exploration	NOUN
ajfa-3641	89	6	of	of	ADP
ajfa-3641	89	7	the	the	DET
ajfa-3641	89	8	relationship	relationship	NOUN
ajfa-3641	89	9	between	between	ADP
ajfa-3641	89	10	the	the	DET
ajfa-3641	89	11	earnings	earning	NOUN
ajfa-3641	89	12	quality	quality	NOUN
ajfa-3641	89	13	and	and	CCONJ
ajfa-3641	89	14	internal	internal	ADJ
ajfa-3641	89	15	control	control	NOUN
ajfa-3641	89	16	quality	quality	NOUN
ajfa-3641	89	17	of	of	ADP
ajfa-3641	89	18	companies	company	NOUN
ajfa-3641	89	19	with	with	ADP
ajfa-3641	89	20	terminated	terminate	VERB
ajfa-3641	89	21	cfos	cfos	NOUN
ajfa-3641	89	22	,	,	PUNCT
ajfa-3641	89	23	since	since	SCONJ
ajfa-3641	89	24	earnings	earning	NOUN
ajfa-3641	89	25	quality	quality	NOUN
ajfa-3641	89	26	is	be	AUX
ajfa-3641	89	27	the	the	DET
ajfa-3641	89	28	primary	primary	ADJ
ajfa-3641	89	29	responsibility	responsibility	NOUN
ajfa-3641	89	30	of	of	ADP
ajfa-3641	89	31	cfos	cfos	PROPN
ajfa-3641	89	32	.	.	PUNCT
ajfa-3641	90	1	column	column	NOUN
ajfa-3641	90	2	(	(	PUNCT
ajfa-3641	90	3	1	1	X
ajfa-3641	90	4	)	)	PUNCT
ajfa-3641	90	5	of	of	ADP
ajfa-3641	90	6	table	table	NOUN
ajfa-3641	90	7	4	4	NUM
ajfa-3641	90	8	indicates	indicate	VERB
ajfa-3641	90	9	that	that	SCONJ
ajfa-3641	90	10	the	the	DET
ajfa-3641	90	11	coefficient	coefficient	NOUN
ajfa-3641	90	12	of	of	ADP
ajfa-3641	90	13	icw	icw	PROPN
ajfa-3641	90	14	is	be	AUX
ajfa-3641	90	15	significantly	significantly	ADV
ajfa-3641	90	16	positive	positive	ADJ
ajfa-3641	90	17	.	.	PUNCT
ajfa-3641	91	1	the	the	DET
ajfa-3641	91	2	coefficient	coefficient	NOUN
ajfa-3641	91	3	of	of	ADP
ajfa-3641	91	4	icw	icw	PROPN
ajfa-3641	91	5	in	in	ADP
ajfa-3641	91	6	column	column	NOUN
ajfa-3641	91	7	(	(	PUNCT
ajfa-3641	91	8	2	2	X
ajfa-3641	91	9	)	)	PUNCT
ajfa-3641	91	10	is	be	AUX
ajfa-3641	91	11	also	also	ADV
ajfa-3641	91	12	significantly	significantly	ADV
ajfa-3641	91	13	positive	positive	ADJ
ajfa-3641	91	14	,	,	PUNCT
ajfa-3641	91	15	while	while	SCONJ
ajfa-3641	91	16	the	the	DET
ajfa-3641	91	17	coefficient	coefficient	NOUN
ajfa-3641	91	18	of	of	ADP
ajfa-3641	91	19	icw	icw	PROPN
ajfa-3641	91	20	in	in	ADP
ajfa-3641	91	21	column	column	NOUN
ajfa-3641	91	22	(	(	PUNCT
ajfa-3641	91	23	3	3	X
ajfa-3641	91	24	)	)	PUNCT
ajfa-3641	91	25	is	be	AUX
ajfa-3641	91	26	positive	positive	ADJ
ajfa-3641	91	27	,	,	PUNCT
ajfa-3641	91	28	but	but	CCONJ
ajfa-3641	91	29	not	not	PART
ajfa-3641	91	30	significant	significant	ADJ
ajfa-3641	91	31	.	.	PUNCT
ajfa-3641	92	1	these	these	DET
ajfa-3641	92	2	findings	finding	NOUN
ajfa-3641	92	3	are	be	AUX
ajfa-3641	92	4	consistent	consistent	ADJ
ajfa-3641	92	5	with	with	ADP
ajfa-3641	92	6	our	our	PRON
ajfa-3641	92	7	conjecture	conjecture	NOUN
ajfa-3641	92	8	that	that	SCONJ
ajfa-3641	92	9	companies	company	NOUN
ajfa-3641	92	10	of	of	ADP
ajfa-3641	92	11	deficient	deficient	ADJ
ajfa-3641	92	12	internal	internal	ADJ
ajfa-3641	92	13	controls	control	NOUN
ajfa-3641	92	14	have	have	AUX
ajfa-3641	92	15	lower	low	ADJ
ajfa-3641	92	16	earnings	earning	NOUN
ajfa-3641	92	17	quality	quality	NOUN
ajfa-3641	92	18	in	in	ADP
ajfa-3641	92	19	scenarios	scenario	NOUN
ajfa-3641	92	20	when	when	SCONJ
ajfa-3641	92	21	cfos	cfos	PROPN
ajfa-3641	92	22	are	be	AUX
ajfa-3641	92	23	terminated	terminate	VERB
ajfa-3641	92	24	due	due	ADP
ajfa-3641	92	25	to	to	ADP
ajfa-3641	92	26	financial	financial	ADJ
ajfa-3641	92	27	restatements	restatement	NOUN
ajfa-3641	92	28	.	.	PUNCT
ajfa-3641	93	1	table	table	NOUN
ajfa-3641	93	2	4	4	NUM
ajfa-3641	93	3	shows	show	VERB
ajfa-3641	93	4	empirical	empirical	ADJ
ajfa-3641	93	5	evidence	evidence	NOUN
ajfa-3641	93	6	for	for	ADP
ajfa-3641	93	7	the	the	DET
ajfa-3641	93	8	relationship	relationship	NOUN
ajfa-3641	93	9	between	between	ADP
ajfa-3641	93	10	earnings	earning	NOUN
ajfa-3641	93	11	quality	quality	NOUN
ajfa-3641	93	12	and	and	CCONJ
ajfa-3641	93	13	internal	internal	ADJ
ajfa-3641	93	14	control	control	NOUN
ajfa-3641	93	15	quality	quality	NOUN
ajfa-3641	93	16	of	of	ADP
ajfa-3641	93	17	companies	company	NOUN
ajfa-3641	93	18	with	with	ADP
ajfa-3641	93	19	terminated	terminate	VERB
ajfa-3641	93	20	cfos	cfos	NOUN
ajfa-3641	93	21	.	.	PUNCT
ajfa-3641	94	1	we	we	PRON
ajfa-3641	94	2	considered	consider	VERB
ajfa-3641	94	3	a	a	DET
ajfa-3641	94	4	variety	variety	NOUN
ajfa-3641	94	5	of	of	ADP
ajfa-3641	94	6	internal	internal	ADJ
ajfa-3641	94	7	control	control	NOUN
ajfa-3641	94	8	changes	change	VERB
ajfa-3641	94	9	asian	asian	ADJ
ajfa-3641	94	10	journal	journal	NOUN
ajfa-3641	94	11	of	of	ADP
ajfa-3641	94	12	finance	finance	PROPN
ajfa-3641	94	13	&	&	CCONJ
ajfa-3641	94	14	accounting	accounting	PROPN
ajfa-3641	94	15	issn	issn	PROPN
ajfa-3641	94	16	1946	1946	NUM
ajfa-3641	94	17	-	-	PUNCT
ajfa-3641	94	18	052x	052x	NOUN
ajfa-3641	94	19	2013	2013	NUM
ajfa-3641	94	20	,	,	PUNCT
ajfa-3641	94	21	vol	vol	NOUN
ajfa-3641	94	22	.	.	PROPN
ajfa-3641	94	23	5	5	NUM
ajfa-3641	94	24	,	,	PUNCT
ajfa-3641	94	25	no	no	INTJ
ajfa-3641	94	26	.	.	NOUN
ajfa-3641	94	27	1	1	NUM
ajfa-3641	94	28	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-3641	94	29	340	340	NUM
ajfa-3641	94	30	table	table	NOUN
ajfa-3641	94	31	3	3	NUM
ajfa-3641	94	32	.	.	PUNCT
ajfa-3641	94	33	internal	internal	ADJ
ajfa-3641	94	34	control	control	NOUN
ajfa-3641	94	35	weakness	weakness	NOUN
ajfa-3641	94	36	and	and	CCONJ
ajfa-3641	94	37	cfo	cfo	VERB
ajfa-3641	94	38	turnover	turnover	NOUN
ajfa-3641	94	39	panel	panel	NOUN
ajfa-3641	94	40	a：classification	a：classification	PROPN
ajfa-3641	94	41	table	table	NOUN
ajfa-3641	94	42	internal	internal	ADJ
ajfa-3641	94	43	control	control	NOUN
ajfa-3641	94	44	weaknesses	weaknesse	VERB
ajfa-3641	94	45	no	no	DET
ajfa-3641	94	46	internal	internal	ADJ
ajfa-3641	94	47	control	control	NOUN
ajfa-3641	94	48	weaknesses	weakness	NOUN
ajfa-3641	94	49	total	total	VERB
ajfa-3641	94	50	no	no	DET
ajfa-3641	94	51	cfo	cfo	NOUN
ajfa-3641	94	52	turnover	turnover	NOUN
ajfa-3641	94	53	50(17.36	50(17.36	NUM
ajfa-3641	94	54	%	%	NOUN
ajfa-3641	94	55	)	)	PUNCT
ajfa-3641	94	56	112(38.89	112(38.89	NUM
ajfa-3641	94	57	%	%	NOUN
ajfa-3641	94	58	)	)	PUNCT
ajfa-3641	94	59	162(56.25	162(56.25	NUM
ajfa-3641	94	60	%	%	NOUN
ajfa-3641	94	61	)	)	PUNCT
ajfa-3641	94	62	turnover	turnover	NOUN
ajfa-3641	94	63	64(22.22	64(22.22	NOUN
ajfa-3641	94	64	%	%	NOUN
ajfa-3641	94	65	)	)	PUNCT
ajfa-3641	94	66	62(21.53	62(21.53	NUM
ajfa-3641	94	67	%	%	NOUN
ajfa-3641	94	68	)	)	PUNCT
ajfa-3641	94	69	126(43.75	126(43.75	NUM
ajfa-3641	94	70	%	%	NOUN
ajfa-3641	94	71	)	)	PUNCT
ajfa-3641	94	72	total	total	ADJ
ajfa-3641	94	73	114(39.58	114(39.58	NUM
ajfa-3641	94	74	%	%	NOUN
ajfa-3641	94	75	)	)	PUNCT
ajfa-3641	94	76	174(60.42	174(60.42	NUM
ajfa-3641	94	77	%	%	NOUN
ajfa-3641	94	78	)	)	PUNCT
ajfa-3641	94	79	288	288	NUM
ajfa-3641	94	80	panel	panel	NOUN
ajfa-3641	94	81	b：result	b：result	NOUN
ajfa-3641	94	82	of	of	ADP
ajfa-3641	94	83	probit	probit	NOUN
ajfa-3641	94	84	analyses	analyse	VERB
ajfa-3641	94	85	variables	variable	NOUN
ajfa-3641	94	86	pred	pre	VERB
ajfa-3641	94	87	.	.	PUNCT
ajfa-3641	95	1	sign	sign	PROPN
ajfa-3641	95	2	coef	coef	PROPN
ajfa-3641	95	3	.	.	PUNCT
ajfa-3641	96	1	z	z	X
ajfa-3641	96	2	-	-	PUNCT
ajfa-3641	96	3	value1	value1	VERB
ajfa-3641	96	4	constant	constant	ADJ
ajfa-3641	96	5	-0.996	-0.996	ADJ
ajfa-3641	96	6	-1.75	-1.75	PROPN
ajfa-3641	96	7	*	*	PROPN
ajfa-3641	96	8	icw	icw	PROPN
ajfa-3641	96	9	＋	＋	X
ajfa-3641	96	10	0.466	0.466	NUM
ajfa-3641	96	11	2.90	2.90	NUM
ajfa-3641	96	12	*	*	PUNCT
ajfa-3641	96	13	*	*	PUNCT
ajfa-3641	96	14	*	*	PUNCT
ajfa-3641	96	15	growth	growth	NOUN
ajfa-3641	96	16	－	－	PROPN
ajfa-3641	96	17	-0.483	-0.483	NUM
ajfa-3641	96	18	-1.46	-1.46	NOUN
ajfa-3641	96	19	*	*	NOUN
ajfa-3641	96	20	loss	loss	NOUN
ajfa-3641	96	21	＋	＋	PUNCT
ajfa-3641	96	22	0.413	0.413	NUM
ajfa-3641	96	23	2.32	2.32	NUM
ajfa-3641	96	24	*	*	PUNCT
ajfa-3641	96	25	*	*	PUNCT
ajfa-3641	96	26	bign	bign	ADJ
ajfa-3641	96	27	?	?	PUNCT
ajfa-3641	97	1	0.388	0.388	NUM
ajfa-3641	97	2	1.59	1.59	NUM
ajfa-3641	97	3	size	size	NOUN
ajfa-3641	97	4	?	?	PUNCT
ajfa-3641	98	1	-0.012	-0.012	PROPN
ajfa-3641	99	1	-0.22	-0.22	NUM
ajfa-3641	99	2	board	board	PROPN
ajfa-3641	99	3	＋	＋	PUNCT
ajfa-3641	99	4	-0.029	-0.029	PROPN
ajfa-3641	99	5	-0.68	-0.68	VERB
ajfa-3641	99	6	iboard	iboard	ADJ
ajfa-3641	99	7	＋	＋	NUM
ajfa-3641	99	8	0.738	0.738	NUM
ajfa-3641	99	9	1.55	1.55	NUM
ajfa-3641	99	10	*	*	PUNCT
ajfa-3641	99	11	pseudo	pseudo	NOUN
ajfa-3641	99	12	r2	r2	NOUN
ajfa-3641	99	13	6.51	6.51	NUM
ajfa-3641	99	14	%	%	NOUN
ajfa-3641	99	15	nobs	nob	NOUN
ajfa-3641	99	16	.	.	PUNCT
ajfa-3641	100	1	288	288	NUM
ajfa-3641	100	2	1	1	NUM
ajfa-3641	100	3	asterisks	asterisk	NOUN
ajfa-3641	100	4	*	*	NOUN
ajfa-3641	100	5	,	,	PUNCT
ajfa-3641	100	6	*	*	PUNCT
ajfa-3641	100	7	*	*	PUNCT
ajfa-3641	100	8	,	,	PUNCT
ajfa-3641	100	9	*	*	PUNCT
ajfa-3641	100	10	*	*	PUNCT
ajfa-3641	100	11	*	*	PUNCT
ajfa-3641	100	12	indicate	indicate	VERB
ajfa-3641	100	13	significance	significance	NOUN
ajfa-3641	100	14	at	at	ADP
ajfa-3641	100	15	the	the	DET
ajfa-3641	100	16	0.10	0.10	NUM
ajfa-3641	100	17	,	,	PUNCT
ajfa-3641	100	18	0.05	0.05	NUM
ajfa-3641	100	19	,	,	PUNCT
ajfa-3641	100	20	and	and	CCONJ
ajfa-3641	100	21	0.01	0.01	NUM
ajfa-3641	100	22	levels	level	NOUN
ajfa-3641	100	23	,	,	PUNCT
ajfa-3641	100	24	respectively	respectively	ADV
ajfa-3641	100	25	.	.	PUNCT
ajfa-3641	101	1	one	one	NUM
ajfa-3641	101	2	-	-	PUNCT
ajfa-3641	101	3	tailed	tail	VERB
ajfa-3641	101	4	for	for	ADP
ajfa-3641	101	5	directional	directional	ADJ
ajfa-3641	101	6	expectations	expectation	NOUN
ajfa-3641	101	7	,	,	PUNCT
ajfa-3641	101	8	two	two	NUM
ajfa-3641	101	9	-	-	PUNCT
ajfa-3641	101	10	tailed	tail	VERB
ajfa-3641	101	11	for	for	ADP
ajfa-3641	101	12	others	other	NOUN
ajfa-3641	101	13	.	.	PUNCT
ajfa-3641	102	1	table	table	NOUN
ajfa-3641	102	2	4	4	NUM
ajfa-3641	102	3	.	.	PUNCT
ajfa-3641	102	4	internal	internal	ADJ
ajfa-3641	102	5	control	control	NOUN
ajfa-3641	102	6	weakness	weakness	NOUN
ajfa-3641	102	7	and	and	CCONJ
ajfa-3641	102	8	earnings	earning	NOUN
ajfa-3641	102	9	quality	quality	NOUN
ajfa-3641	102	10	of	of	ADP
ajfa-3641	102	11	cfo	cfo	ADJ
ajfa-3641	102	12	turnover	turnover	NOUN
ajfa-3641	102	13	(	(	PUNCT
ajfa-3641	102	14	1	1	NUM
ajfa-3641	102	15	)	)	PUNCT
ajfa-3641	102	16	(	(	PUNCT
ajfa-3641	102	17	2	2	NUM
ajfa-3641	102	18	)	)	PUNCT
ajfa-3641	102	19	(	(	PUNCT
ajfa-3641	102	20	3	3	X
ajfa-3641	102	21	)	)	PUNCT
ajfa-3641	102	22	total	total	ADJ
ajfa-3641	102	23	sample	sample	NOUN
ajfa-3641	102	24	cfo	cfo	NOUN
ajfa-3641	102	25	turnover	turnover	NOUN
ajfa-3641	102	26	no	no	DET
ajfa-3641	102	27	cfo	cfo	NOUN
ajfa-3641	102	28	turnover	turnover	NOUN
ajfa-3641	102	29	variables	variable	NOUN
ajfa-3641	102	30	pred	pre	VERB
ajfa-3641	102	31	.	.	PUNCT
ajfa-3641	103	1	sign	sign	PROPN
ajfa-3641	103	2	coef	coef	PROPN
ajfa-3641	103	3	.	.	PUNCT
ajfa-3641	104	1	t	t	PROPN
ajfa-3641	104	2	-	-	PUNCT
ajfa-3641	104	3	value1	value1	PROPN
ajfa-3641	104	4	coef	coef	PROPN
ajfa-3641	104	5	.	.	PUNCT
ajfa-3641	105	1	t	t	PROPN
ajfa-3641	105	2	-	-	PUNCT
ajfa-3641	105	3	value	value	NOUN
ajfa-3641	105	4	coef	coef	PROPN
ajfa-3641	105	5	.	.	PUNCT
ajfa-3641	106	1	t	t	PROPN
ajfa-3641	106	2	-	-	PUNCT
ajfa-3641	106	3	value	value	NOUN
ajfa-3641	106	4	constan	constan	PROPN
ajfa-3641	106	5	t	t	PROPN
ajfa-3641	106	6	-2.988	-2.988	PUNCT
ajfa-3641	106	7	-1.24	-1.24	NOUN
ajfa-3641	106	8	-3.840	-3.840	VERB
ajfa-3641	106	9	-0.80	-0.80	NOUN
ajfa-3641	106	10	-2.663	-2.663	PUNCT
ajfa-3641	106	11	-1.26	-1.26	NUM
ajfa-3641	106	12	icw	icw	NOUN
ajfa-3641	106	13	＋	＋	PUNCT
ajfa-3641	106	14	0.657	0.657	NUM
ajfa-3641	106	15	1.55	1.55	NUM
ajfa-3641	106	16	*	*	NUM
ajfa-3641	106	17	1.146	1.146	NUM
ajfa-3641	106	18	1.49	1.49	NUM
ajfa-3641	106	19	*	*	PUNCT
ajfa-3641	106	20	0.244	0.244	NUM
ajfa-3641	106	21	0.72	0.72	NUM
ajfa-3641	106	22	growth	growth	NOUN
ajfa-3641	106	23	＋	＋	PUNCT
ajfa-3641	106	24	0.366	0.366	NUM
ajfa-3641	106	25	0.55	0.55	NUM
ajfa-3641	106	26	0.598	0.598	NUM
ajfa-3641	106	27	0.39	0.39	NUM
ajfa-3641	106	28	0.237	0.237	NUM
ajfa-3641	106	29	0.34	0.34	NUM
ajfa-3641	106	30	loss	loss	NOUN
ajfa-3641	106	31	－	－	ADJ
ajfa-3641	106	32	-0.414	-0.414	PUNCT
ajfa-3641	106	33	-0.66	-0.66	NOUN
ajfa-3641	106	34	-0.586	-0.586	NOUN
ajfa-3641	106	35	-0.55	-0.55	NUM
ajfa-3641	106	36	-0.142	-0.142	PUNCT
ajfa-3641	106	37	-0.28	-0.28	NUM
ajfa-3641	106	38	bign	bign	NOUN
ajfa-3641	106	39	－	－	PROPN
ajfa-3641	106	40	-0.094	-0.094	PROPN
ajfa-3641	106	41	-0.15	-0.15	NUM
ajfa-3641	106	42	-0.472	-0.472	NOUN
ajfa-3641	106	43	-0.45	-0.45	NUM
ajfa-3641	106	44	0.104	0.104	NUM
ajfa-3641	106	45	0.12	0.12	NUM
ajfa-3641	106	46	size	size	NOUN
ajfa-3641	106	47	?	?	PUNCT
ajfa-3641	107	1	0.320	0.320	NUM
ajfa-3641	107	2	1.73	1.73	NUM
ajfa-3641	107	3	*	*	NUM
ajfa-3641	107	4	0.284	0.284	NUM
ajfa-3641	107	5	0.92	0.92	NUM
ajfa-3641	107	6	0.373	0.373	NUM
ajfa-3641	107	7	1.59	1.59	NUM
ajfa-3641	107	8	board	board	NOUN
ajfa-3641	107	9	－	－	PROPN
ajfa-3641	107	10	-0.081	-0.081	PROPN
ajfa-3641	107	11	-0.59	-0.59	NUM
ajfa-3641	107	12	-0.161	-0.161	PROPN
ajfa-3641	107	13	-0.68	-0.68	X
ajfa-3641	107	14	-0.042	-0.042	PUNCT
ajfa-3641	107	15	-0.31	-0.31	X
ajfa-3641	107	16	iboard	iboard	ADJ
ajfa-3641	107	17	－	－	PROPN
ajfa-3641	107	18	1.651	1.651	NUM
ajfa-3641	107	19	1.02	1.02	NUM
ajfa-3641	107	20	3.813	3.813	NUM
ajfa-3641	107	21	1.04	1.04	NUM
ajfa-3641	107	22	0.361	0.361	NUM
ajfa-3641	107	23	0.30	0.30	NUM
ajfa-3641	107	24	adj	adj	PROPN
ajfa-3641	107	25	.	.	PUNCT
ajfa-3641	108	1	r2	r2	PROPN
ajfa-3641	108	2	3.86	3.86	NUM
ajfa-3641	108	3	%	%	NOUN
ajfa-3641	108	4	6.13	6.13	NUM
ajfa-3641	108	5	%	%	NOUN
ajfa-3641	108	6	5.93	5.93	NUM
ajfa-3641	108	7	%	%	NOUN
ajfa-3641	108	8	nobs	nob	NOUN
ajfa-3641	108	9	.	.	PUNCT
ajfa-3641	109	1	288	288	NUM
ajfa-3641	109	2	126	126	NUM
ajfa-3641	109	3	162	162	NUM
ajfa-3641	109	4	1	1	NUM
ajfa-3641	109	5	asterisks	asterisk	NOUN
ajfa-3641	109	6	*	*	NOUN
ajfa-3641	109	7	,	,	PUNCT
ajfa-3641	109	8	*	*	PUNCT
ajfa-3641	109	9	*	*	PUNCT
ajfa-3641	109	10	,	,	PUNCT
ajfa-3641	109	11	*	*	PUNCT
ajfa-3641	109	12	*	*	PUNCT
ajfa-3641	109	13	*	*	PUNCT
ajfa-3641	109	14	indicate	indicate	VERB
ajfa-3641	109	15	significance	significance	NOUN
ajfa-3641	109	16	at	at	ADP
ajfa-3641	109	17	the	the	DET
ajfa-3641	109	18	0.10	0.10	NUM
ajfa-3641	109	19	,	,	PUNCT
ajfa-3641	109	20	0.05	0.05	NUM
ajfa-3641	109	21	,	,	PUNCT
ajfa-3641	109	22	and	and	CCONJ
ajfa-3641	109	23	0.01	0.01	NUM
ajfa-3641	109	24	levels	level	NOUN
ajfa-3641	109	25	,	,	PUNCT
ajfa-3641	109	26	respectively	respectively	ADV
ajfa-3641	109	27	.	.	PUNCT
ajfa-3641	110	1	one	one	NUM
ajfa-3641	110	2	-	-	PUNCT
ajfa-3641	110	3	tailed	tail	VERB
ajfa-3641	110	4	for	for	ADP
ajfa-3641	110	5	directional	directional	ADJ
ajfa-3641	110	6	expectations	expectation	NOUN
ajfa-3641	110	7	,	,	PUNCT
ajfa-3641	110	8	two	two	NUM
ajfa-3641	110	9	-	-	PUNCT
ajfa-3641	110	10	tailed	tail	VERB
ajfa-3641	110	11	for	for	ADP
ajfa-3641	110	12	others	other	NOUN
ajfa-3641	110	13	.	.	PUNCT
ajfa-3641	111	1	(	(	PUNCT
ajfa-3641	111	2	upgrades	upgrade	NOUN
ajfa-3641	111	3	or	or	CCONJ
ajfa-3641	111	4	downgrades	downgrade	NOUN
ajfa-3641	111	5	)	)	PUNCT
ajfa-3641	111	6	in	in	ADP
ajfa-3641	111	7	our	our	PRON
ajfa-3641	111	8	analyses	analysis	NOUN
ajfa-3641	111	9	,	,	PUNCT
ajfa-3641	111	10	which	which	PRON
ajfa-3641	111	11	may	may	AUX
ajfa-3641	111	12	also	also	ADV
ajfa-3641	111	13	make	make	VERB
ajfa-3641	111	14	various	various	ADJ
ajfa-3641	111	15	impacts	impact	NOUN
ajfa-3641	111	16	on	on	ADP
ajfa-3641	111	17	earnings	earning	NOUN
ajfa-3641	111	18	quality	quality	NOUN
ajfa-3641	111	19	.	.	PUNCT
ajfa-3641	112	1	table	table	NOUN
ajfa-3641	112	2	5	5	NUM
ajfa-3641	112	3	presents	present	VERB
ajfa-3641	112	4	the	the	DET
ajfa-3641	112	5	regression	regression	NOUN
ajfa-3641	112	6	results	result	NOUN
ajfa-3641	112	7	.	.	PUNCT
ajfa-3641	113	1	consistent	consistent	ADJ
ajfa-3641	113	2	with	with	ADP
ajfa-3641	113	3	our	our	PRON
ajfa-3641	113	4	expectations	expectation	NOUN
ajfa-3641	113	5	,	,	PUNCT
ajfa-3641	113	6	the	the	DET
ajfa-3641	113	7	coefficients	coefficient	NOUN
ajfa-3641	113	8	of	of	ADP
ajfa-3641	113	9	icw	icw	PROPN
ajfa-3641	113	10	in	in	ADP
ajfa-3641	113	11	columns	column	NOUN
ajfa-3641	113	12	(	(	PUNCT
ajfa-3641	113	13	2	2	NUM
ajfa-3641	113	14	)	)	PUNCT
ajfa-3641	113	15	and	and	CCONJ
ajfa-3641	113	16	(	(	PUNCT
ajfa-3641	113	17	4	4	X
ajfa-3641	113	18	)	)	PUNCT
ajfa-3641	113	19	are	be	AUX
ajfa-3641	113	20	significantly	significantly	ADV
ajfa-3641	113	21	positive	positive	ADJ
ajfa-3641	113	22	,	,	PUNCT
ajfa-3641	113	23	suggesting	suggest	VERB
ajfa-3641	113	24	that	that	SCONJ
ajfa-3641	113	25	companies	company	NOUN
ajfa-3641	113	26	with	with	ADP
ajfa-3641	113	27	internal	internal	ADJ
ajfa-3641	113	28	control	control	NOUN
ajfa-3641	113	29	weaknesses	weakness	NOUN
ajfa-3641	113	30	that	that	PRON
ajfa-3641	113	31	continued	continue	VERB
ajfa-3641	113	32	to	to	PART
ajfa-3641	113	33	have	have	VERB
ajfa-3641	113	34	weak	weak	ADJ
ajfa-3641	113	35	controls	control	NOUN
ajfa-3641	113	36	instead	instead	ADV
ajfa-3641	113	37	of	of	ADP
ajfa-3641	113	38	upgrading	upgrading	NOUN
ajfa-3641	113	39	are	be	AUX
ajfa-3641	113	40	associated	associate	VERB
ajfa-3641	113	41	with	with	ADP
ajfa-3641	113	42	lower	low	ADJ
ajfa-3641	113	43	earnings	earning	NOUN
ajfa-3641	113	44	quality	quality	NOUN
ajfa-3641	113	45	.	.	PUNCT
ajfa-3641	114	1	on	on	ADP
ajfa-3641	114	2	the	the	DET
ajfa-3641	114	3	contrary	contrary	NOUN
ajfa-3641	114	4	,	,	PUNCT
ajfa-3641	114	5	the	the	DET
ajfa-3641	114	6	coefficient	coefficient	NOUN
ajfa-3641	114	7	of	of	ADP
ajfa-3641	114	8	icw	icw	PROPN
ajfa-3641	114	9	asian	asian	PROPN
ajfa-3641	114	10	journal	journal	PROPN
ajfa-3641	114	11	of	of	ADP
ajfa-3641	114	12	finance	finance	PROPN
ajfa-3641	114	13	&	&	CCONJ
ajfa-3641	114	14	accounting	accounting	PROPN
ajfa-3641	114	15	issn	issn	PROPN
ajfa-3641	114	16	1946	1946	NUM
ajfa-3641	114	17	-	-	PUNCT
ajfa-3641	114	18	052x	052x	NOUN
ajfa-3641	114	19	2013	2013	NUM
ajfa-3641	114	20	,	,	PUNCT
ajfa-3641	114	21	vol	vol	NOUN
ajfa-3641	114	22	.	.	PROPN
ajfa-3641	114	23	5	5	NUM
ajfa-3641	114	24	,	,	PUNCT
ajfa-3641	114	25	no	no	INTJ
ajfa-3641	114	26	.	.	NOUN
ajfa-3641	114	27	1	1	NUM
ajfa-3641	114	28	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-3641	114	29	341	341	NUM
ajfa-3641	114	30	in	in	ADP
ajfa-3641	114	31	column	column	NOUN
ajfa-3641	114	32	(	(	PUNCT
ajfa-3641	114	33	3	3	X
ajfa-3641	114	34	)	)	PUNCT
ajfa-3641	114	35	is	be	AUX
ajfa-3641	114	36	significantly	significantly	ADV
ajfa-3641	114	37	negative	negative	ADJ
ajfa-3641	114	38	,	,	PUNCT
ajfa-3641	114	39	suggesting	suggest	VERB
ajfa-3641	114	40	that	that	SCONJ
ajfa-3641	114	41	companies	company	NOUN
ajfa-3641	114	42	that	that	PRON
ajfa-3641	114	43	maintain	maintain	VERB
ajfa-3641	114	44	high	high	ADJ
ajfa-3641	114	45	-	-	PUNCT
ajfa-3641	114	46	quality	quality	NOUN
ajfa-3641	114	47	internal	internal	ADJ
ajfa-3641	114	48	controls	control	NOUN
ajfa-3641	114	49	are	be	AUX
ajfa-3641	114	50	associated	associate	VERB
ajfa-3641	114	51	with	with	ADP
ajfa-3641	114	52	higher	high	ADJ
ajfa-3641	114	53	earnings	earning	NOUN
ajfa-3641	114	54	quality	quality	NOUN
ajfa-3641	114	55	.	.	PUNCT
ajfa-3641	115	1	however	however	ADV
ajfa-3641	115	2	,	,	PUNCT
ajfa-3641	115	3	the	the	DET
ajfa-3641	115	4	coefficient	coefficient	NOUN
ajfa-3641	115	5	of	of	ADP
ajfa-3641	115	6	icw	icw	PROPN
ajfa-3641	115	7	in	in	ADP
ajfa-3641	115	8	column	column	NOUN
ajfa-3641	115	9	(	(	PUNCT
ajfa-3641	115	10	1	1	X
ajfa-3641	115	11	)	)	PUNCT
ajfa-3641	115	12	showing	show	VERB
ajfa-3641	115	13	companies	company	NOUN
ajfa-3641	115	14	that	that	PRON
ajfa-3641	115	15	upgraded	upgrade	VERB
ajfa-3641	115	16	internal	internal	ADJ
ajfa-3641	115	17	control	control	NOUN
ajfa-3641	115	18	measures	measure	NOUN
ajfa-3641	115	19	is	be	AUX
ajfa-3641	115	20	positive	positive	ADJ
ajfa-3641	115	21	,	,	PUNCT
ajfa-3641	115	22	but	but	CCONJ
ajfa-3641	115	23	not	not	PART
ajfa-3641	115	24	significant	significant	ADJ
ajfa-3641	115	25	,	,	PUNCT
ajfa-3641	115	26	which	which	PRON
ajfa-3641	115	27	is	be	AUX
ajfa-3641	115	28	inconsistent	inconsistent	ADJ
ajfa-3641	115	29	with	with	ADP
ajfa-3641	115	30	our	our	PRON
ajfa-3641	115	31	expectations	expectation	NOUN
ajfa-3641	115	32	.	.	PUNCT
ajfa-3641	116	1	a	a	DET
ajfa-3641	116	2	possible	possible	ADJ
ajfa-3641	116	3	reason	reason	NOUN
ajfa-3641	116	4	underlying	underlie	VERB
ajfa-3641	116	5	this	this	DET
ajfa-3641	116	6	finding	finding	NOUN
ajfa-3641	116	7	is	be	AUX
ajfa-3641	116	8	that	that	SCONJ
ajfa-3641	116	9	companies	company	NOUN
ajfa-3641	116	10	that	that	PRON
ajfa-3641	116	11	upgraded	upgrade	VERB
ajfa-3641	116	12	internal	internal	ADJ
ajfa-3641	116	13	control	control	NOUN
ajfa-3641	116	14	may	may	AUX
ajfa-3641	116	15	need	need	VERB
ajfa-3641	116	16	a	a	DET
ajfa-3641	116	17	period	period	NOUN
ajfa-3641	116	18	of	of	ADP
ajfa-3641	116	19	adjustment	adjustment	NOUN
ajfa-3641	116	20	to	to	PART
ajfa-3641	116	21	improve	improve	VERB
ajfa-3641	116	22	their	their	PRON
ajfa-3641	116	23	earnings	earning	NOUN
ajfa-3641	116	24	quality	quality	NOUN
ajfa-3641	116	25	.	.	PUNCT
ajfa-3641	117	1	overall	overall	ADV
ajfa-3641	117	2	,	,	PUNCT
ajfa-3641	117	3	these	these	DET
ajfa-3641	117	4	results	result	NOUN
ajfa-3641	117	5	confirm	confirm	VERB
ajfa-3641	117	6	our	our	PRON
ajfa-3641	117	7	expectations	expectation	NOUN
ajfa-3641	117	8	that	that	SCONJ
ajfa-3641	117	9	even	even	ADV
ajfa-3641	117	10	after	after	ADP
ajfa-3641	117	11	cfo	cfo	PROPN
ajfa-3641	117	12	termination	termination	NOUN
ajfa-3641	117	13	,	,	PUNCT
ajfa-3641	117	14	internal	internal	ADJ
ajfa-3641	117	15	control	control	NOUN
ajfa-3641	117	16	changes	change	NOUN
ajfa-3641	117	17	can	can	AUX
ajfa-3641	117	18	make	make	VERB
ajfa-3641	117	19	a	a	DET
ajfa-3641	117	20	heavy	heavy	ADJ
ajfa-3641	117	21	impact	impact	NOUN
ajfa-3641	117	22	on	on	ADP
ajfa-3641	117	23	earnings	earning	NOUN
ajfa-3641	117	24	quality	quality	NOUN
ajfa-3641	117	25	.	.	PUNCT
ajfa-3641	118	1	table	table	NOUN
ajfa-3641	118	2	5	5	NUM
ajfa-3641	118	3	.	.	PUNCT
ajfa-3641	118	4	internal	internal	ADJ
ajfa-3641	118	5	control	control	NOUN
ajfa-3641	118	6	changes	change	NOUN
ajfa-3641	118	7	(	(	PUNCT
ajfa-3641	118	8	upgrade	upgrade	VERB
ajfa-3641	118	9	/	/	SYM
ajfa-3641	118	10	downgrade	downgrade	PROPN
ajfa-3641	118	11	)	)	PUNCT
ajfa-3641	118	12	and	and	CCONJ
ajfa-3641	118	13	earnings	earning	NOUN
ajfa-3641	118	14	quality	quality	NOUN
ajfa-3641	118	15	of	of	ADP
ajfa-3641	118	16	cfo	cfo	ADJ
ajfa-3641	118	17	turnover	turnover	NOUN
ajfa-3641	118	18	(	(	PUNCT
ajfa-3641	118	19	1	1	NUM
ajfa-3641	118	20	)	)	PUNCT
ajfa-3641	118	21	(	(	PUNCT
ajfa-3641	118	22	2	2	NUM
ajfa-3641	118	23	)	)	PUNCT
ajfa-3641	118	24	(	(	PUNCT
ajfa-3641	118	25	3	3	X
ajfa-3641	118	26	)	)	PUNCT
ajfa-3641	118	27	(	(	PUNCT
ajfa-3641	118	28	4	4	X
ajfa-3641	118	29	)	)	PUNCT
ajfa-3641	118	30	variables	variable	NOUN
ajfa-3641	118	31	pred	pre	VERB
ajfa-3641	118	32	.	.	PUNCT
ajfa-3641	119	1	sign	sign	PROPN
ajfa-3641	119	2	coef	coef	PROPN
ajfa-3641	119	3	.	.	PUNCT
ajfa-3641	120	1	t	t	PROPN
ajfa-3641	120	2	-	-	PUNCT
ajfa-3641	120	3	value1	value1	PROPN
ajfa-3641	120	4	coef	coef	PROPN
ajfa-3641	120	5	.	.	PUNCT
ajfa-3641	121	1	t	t	PROPN
ajfa-3641	121	2	-	-	PUNCT
ajfa-3641	121	3	value	value	NOUN
ajfa-3641	121	4	coef	coef	PROPN
ajfa-3641	121	5	.	.	PUNCT
ajfa-3641	122	1	t	t	PROPN
ajfa-3641	122	2	-	-	PUNCT
ajfa-3641	122	3	value	value	NOUN
ajfa-3641	122	4	coef	coef	PROPN
ajfa-3641	122	5	.	.	PUNCT
ajfa-3641	123	1	t	t	NOUN
ajfa-3641	123	2	-	-	PUNCT
ajfa-3641	123	3	value	value	NOUN
ajfa-3641	123	4	constant	constant	ADJ
ajfa-3641	123	5	-3.240	-3.240	PRON
ajfa-3641	123	6	-0.70	-0.70	NOUN
ajfa-3641	123	7	-3.252	-3.252	NOUN
ajfa-3641	123	8	-0.70	-0.70	NUM
ajfa-3641	123	9	-2.620	-2.620	X
ajfa-3641	123	10	-0.61	-0.61	NOUN
ajfa-3641	123	11	-3.913	-3.913	INTJ
ajfa-3641	123	12	-0.81	-0.81	NOUN
ajfa-3641	123	13	*	*	PUNCT
ajfa-3641	123	14	up	up	ADV
ajfa-3641	123	15	－	－	PROPN
ajfa-3641	123	16	0.349	0.349	NUM
ajfa-3641	123	17	0.56	0.56	NUM
ajfa-3641	123	18	down	down	ADP
ajfa-3641	123	19	＋	＋	NUM
ajfa-3641	123	20	1.224	1.224	NUM
ajfa-3641	123	21	1.89	1.89	NUM
ajfa-3641	123	22	*	*	PUNCT
ajfa-3641	123	23	*	*	PUNCT
ajfa-3641	123	24	icgg	icgg	NOUN
ajfa-3641	123	25	－	－	PROPN
ajfa-3641	123	26	-1.203	-1.203	PUNCT
ajfa-3641	123	27	-1.58	-1.58	PROPN
ajfa-3641	123	28	*	*	PUNCT
ajfa-3641	123	29	icbb	icbb	NOUN
ajfa-3641	123	30	＋	＋	PROPN
ajfa-3641	123	31	1.158	1.158	NUM
ajfa-3641	123	32	1.30	1.30	NUM
ajfa-3641	123	33	*	*	PUNCT
ajfa-3641	123	34	growth	growth	NOUN
ajfa-3641	123	35	＋	＋	PUNCT
ajfa-3641	123	36	0.883	0.883	NUM
ajfa-3641	123	37	0.53	0.53	NUM
ajfa-3641	123	38	0.900	0.900	NUM
ajfa-3641	123	39	0.54	0.54	NUM
ajfa-3641	123	40	0.601	0.601	NUM
ajfa-3641	123	41	0.39	0.39	NUM
ajfa-3641	123	42	0.842	0.842	NUM
ajfa-3641	123	43	0.53	0.53	NUM
ajfa-3641	123	44	loss	loss	NOUN
ajfa-3641	123	45	－	－	PROPN
ajfa-3641	123	46	-0.362	-0.362	NUM
ajfa-3641	123	47	-0.36	-0.36	NUM
ajfa-3641	123	48	-0.316	-0.316	PROPN
ajfa-3641	123	49	-0.31	-0.31	NUM
ajfa-3641	123	50	-0.576	-0.576	PROPN
ajfa-3641	123	51	-0.54	-0.54	NOUN
ajfa-3641	123	52	-0.545	-0.545	X
ajfa-3641	123	53	-0.51	-0.51	INTJ
ajfa-3641	123	54	bign	bign	ADJ
ajfa-3641	123	55	－	－	PROPN
ajfa-3641	123	56	-0.568	-0.568	PUNCT
ajfa-3641	123	57	-0.51	-0.51	NOUN
ajfa-3641	123	58	-0.562	-0.562	PUNCT
ajfa-3641	123	59	-0.51	-0.51	NOUN
ajfa-3641	123	60	-0.482	-0.482	PUNCT
ajfa-3641	123	61	-0.46	-0.46	NUM
ajfa-3641	123	62	-0.394	-0.394	NOUN
ajfa-3641	123	63	-0.38	-0.38	NOUN
ajfa-3641	123	64	size	size	NOUN
ajfa-3641	123	65	?	?	PUNCT
ajfa-3641	124	1	0.271	0.271	NUM
ajfa-3641	124	2	0.88	0.88	NUM
ajfa-3641	124	3	0.272	0.272	NUM
ajfa-3641	124	4	0.90	0.90	NUM
ajfa-3641	124	5	0.293	0.293	NUM
ajfa-3641	124	6	0.94	0.94	NUM
ajfa-3641	124	7	0.252	0.252	NUM
ajfa-3641	124	8	0.89	0.89	NUM
ajfa-3641	124	9	board	board	NOUN
ajfa-3641	124	10	－	－	PROPN
ajfa-3641	124	11	-0.155	-0.155	PUNCT
ajfa-3641	124	12	-0.63	-0.63	INTJ
ajfa-3641	124	13	-0.162	-0.162	INTJ
ajfa-3641	124	14	-0.64	-0.64	NUM
ajfa-3641	124	15	-0.167	-0.167	NOUN
ajfa-3641	124	16	-0.71	-0.71	ADJ
ajfa-3641	124	17	-0.148	-0.148	NOUN
ajfa-3641	124	18	-0.61	-0.61	NOUN
ajfa-3641	124	19	iboard	iboard	NOUN
ajfa-3641	124	20	－	－	PROPN
ajfa-3641	124	21	3.689	3.689	NUM
ajfa-3641	124	22	1.01	1.01	NUM
ajfa-3641	124	23	3.825	3.825	NUM
ajfa-3641	124	24	1.03	1.03	NUM
ajfa-3641	124	25	3.723	3.723	NUM
ajfa-3641	124	26	1.03	1.03	NUM
ajfa-3641	124	27	4.276	4.276	NUM
ajfa-3641	124	28	1.11	1.11	NUM
ajfa-3641	124	29	adj	adj	NOUN
ajfa-3641	124	30	.	.	PUNCT
ajfa-3641	125	1	r2	r2	PROPN
ajfa-3641	125	2	4.15	4.15	NUM
ajfa-3641	125	3	%	%	NOUN
ajfa-3641	125	4	4.15	4.15	NUM
ajfa-3641	125	5	%	%	NOUN
ajfa-3641	125	6	6.36	6.36	NUM
ajfa-3641	125	7	%	%	NOUN
ajfa-3641	125	8	5.61	5.61	NUM
ajfa-3641	125	9	%	%	NOUN
ajfa-3641	125	10	nobs	nob	NOUN
ajfa-3641	125	11	.	.	PUNCT
ajfa-3641	126	1	126	126	NUM
ajfa-3641	126	2	126	126	NUM
ajfa-3641	126	3	126	126	NUM
ajfa-3641	126	4	126	126	NUM
ajfa-3641	126	5	1	1	NUM
ajfa-3641	126	6	asterisks	asterisk	NOUN
ajfa-3641	126	7	*	*	NOUN
ajfa-3641	126	8	,	,	PUNCT
ajfa-3641	126	9	*	*	PUNCT
ajfa-3641	126	10	*	*	PUNCT
ajfa-3641	126	11	,	,	PUNCT
ajfa-3641	126	12	*	*	PUNCT
ajfa-3641	126	13	*	*	PUNCT
ajfa-3641	126	14	*	*	PUNCT
ajfa-3641	126	15	indicate	indicate	VERB
ajfa-3641	126	16	significance	significance	NOUN
ajfa-3641	126	17	at	at	ADP
ajfa-3641	126	18	the	the	DET
ajfa-3641	126	19	0.10	0.10	NUM
ajfa-3641	126	20	,	,	PUNCT
ajfa-3641	126	21	0.05	0.05	NUM
ajfa-3641	126	22	,	,	PUNCT
ajfa-3641	126	23	and	and	CCONJ
ajfa-3641	126	24	0.01	0.01	NUM
ajfa-3641	126	25	levels	level	NOUN
ajfa-3641	126	26	,	,	PUNCT
ajfa-3641	126	27	respectively	respectively	ADV
ajfa-3641	126	28	.	.	PUNCT
ajfa-3641	127	1	one	one	NUM
ajfa-3641	127	2	-	-	PUNCT
ajfa-3641	127	3	tailed	tail	VERB
ajfa-3641	127	4	for	for	ADP
ajfa-3641	127	5	directional	directional	ADJ
ajfa-3641	127	6	expectations	expectation	NOUN
ajfa-3641	127	7	,	,	PUNCT
ajfa-3641	127	8	two	two	NUM
ajfa-3641	127	9	-	-	PUNCT
ajfa-3641	127	10	tailed	tail	VERB
ajfa-3641	127	11	for	for	ADP
ajfa-3641	127	12	others	other	NOUN
ajfa-3641	127	13	.	.	PUNCT
ajfa-3641	128	1	5	5	X
ajfa-3641	128	2	.	.	X
ajfa-3641	128	3	conclusions	conclusion	NOUN
ajfa-3641	128	4	this	this	DET
ajfa-3641	128	5	paper	paper	NOUN
ajfa-3641	128	6	provides	provide	VERB
ajfa-3641	128	7	empirical	empirical	ADJ
ajfa-3641	128	8	evidence	evidence	NOUN
ajfa-3641	128	9	regarding	regard	VERB
ajfa-3641	128	10	the	the	DET
ajfa-3641	128	11	relationship	relationship	NOUN
ajfa-3641	128	12	between	between	ADP
ajfa-3641	128	13	internal	internal	ADJ
ajfa-3641	128	14	controls	control	NOUN
ajfa-3641	128	15	and	and	CCONJ
ajfa-3641	128	16	cfo	cfo	VERB
ajfa-3641	128	17	turnover	turnover	NOUN
ajfa-3641	128	18	based	base	VERB
ajfa-3641	128	19	on	on	ADP
ajfa-3641	128	20	a	a	DET
ajfa-3641	128	21	sample	sample	NOUN
ajfa-3641	128	22	of	of	ADP
ajfa-3641	128	23	288	288	NUM
ajfa-3641	128	24	restating	restate	VERB
ajfa-3641	128	25	companies	company	NOUN
ajfa-3641	128	26	from	from	ADP
ajfa-3641	128	27	2004	2004	NUM
ajfa-3641	128	28	to	to	ADP
ajfa-3641	128	29	2005	2005	NUM
ajfa-3641	128	30	.	.	PUNCT
ajfa-3641	129	1	overall	overall	ADV
ajfa-3641	129	2	,	,	PUNCT
ajfa-3641	129	3	evidence	evidence	NOUN
ajfa-3641	129	4	shows	show	VERB
ajfa-3641	129	5	that	that	SCONJ
ajfa-3641	129	6	companies	company	NOUN
ajfa-3641	129	7	with	with	ADP
ajfa-3641	129	8	deficient	deficient	ADJ
ajfa-3641	129	9	internal	internal	ADJ
ajfa-3641	129	10	controls	control	NOUN
ajfa-3641	129	11	are	be	AUX
ajfa-3641	129	12	more	more	ADV
ajfa-3641	129	13	likely	likely	ADJ
ajfa-3641	129	14	to	to	PART
ajfa-3641	129	15	terminate	terminate	VERB
ajfa-3641	129	16	their	their	PRON
ajfa-3641	129	17	cfos	cfos	NOUN
ajfa-3641	129	18	following	follow	VERB
ajfa-3641	129	19	financial	financial	ADJ
ajfa-3641	129	20	restatements	restatement	NOUN
ajfa-3641	129	21	.	.	PUNCT
ajfa-3641	130	1	cfo	cfo	VERB
ajfa-3641	130	2	turnover	turnover	NOUN
ajfa-3641	130	3	observations	observation	NOUN
ajfa-3641	130	4	further	far	ADV
ajfa-3641	130	5	indicate	indicate	VERB
ajfa-3641	130	6	that	that	SCONJ
ajfa-3641	130	7	even	even	ADV
ajfa-3641	130	8	after	after	ADP
ajfa-3641	130	9	cfo	cfo	PROPN
ajfa-3641	130	10	termination	termination	NOUN
ajfa-3641	130	11	,	,	PUNCT
ajfa-3641	130	12	subsequent	subsequent	ADJ
ajfa-3641	130	13	changes	change	NOUN
ajfa-3641	130	14	in	in	ADP
ajfa-3641	130	15	internal	internal	ADJ
ajfa-3641	130	16	controls	control	NOUN
ajfa-3641	130	17	have	have	VERB
ajfa-3641	130	18	an	an	DET
ajfa-3641	130	19	impact	impact	NOUN
ajfa-3641	130	20	on	on	ADP
ajfa-3641	130	21	earnings	earning	NOUN
ajfa-3641	130	22	quality	quality	NOUN
ajfa-3641	130	23	.	.	PUNCT
ajfa-3641	131	1	downgraded	downgrade	VERB
ajfa-3641	131	2	internal	internal	ADJ
ajfa-3641	131	3	controls	control	NOUN
ajfa-3641	131	4	are	be	AUX
ajfa-3641	131	5	associated	associate	VERB
ajfa-3641	131	6	with	with	ADP
ajfa-3641	131	7	lower	low	ADJ
ajfa-3641	131	8	earnings	earning	NOUN
ajfa-3641	131	9	quality	quality	NOUN
ajfa-3641	131	10	,	,	PUNCT
ajfa-3641	131	11	while	while	SCONJ
ajfa-3641	131	12	improved	improved	ADJ
ajfa-3641	131	13	internal	internal	ADJ
ajfa-3641	131	14	controls	control	NOUN
ajfa-3641	131	15	are	be	AUX
ajfa-3641	131	16	associated	associate	VERB
ajfa-3641	131	17	with	with	ADP
ajfa-3641	131	18	higher	high	ADJ
ajfa-3641	131	19	earnings	earning	NOUN
ajfa-3641	131	20	quality	quality	NOUN
ajfa-3641	131	21	.	.	PUNCT
ajfa-3641	132	1	asian	asian	ADJ
ajfa-3641	132	2	journal	journal	PROPN
ajfa-3641	132	3	of	of	ADP
ajfa-3641	132	4	finance	finance	PROPN
ajfa-3641	132	5	&	&	CCONJ
ajfa-3641	132	6	accounting	accounting	PROPN
ajfa-3641	132	7	issn	issn	PROPN
ajfa-3641	132	8	1946	1946	NUM
ajfa-3641	132	9	-	-	PUNCT
ajfa-3641	132	10	052x	052x	NOUN
ajfa-3641	132	11	2013	2013	NUM
ajfa-3641	132	12	,	,	PUNCT
ajfa-3641	132	13	vol	vol	NOUN
ajfa-3641	132	14	.	.	PROPN
ajfa-3641	132	15	5	5	NUM
ajfa-3641	132	16	,	,	PUNCT
ajfa-3641	132	17	no	no	INTJ
ajfa-3641	132	18	.	.	NOUN
ajfa-3641	132	19	1	1	NUM
ajfa-3641	132	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-3641	132	21	342	342	NUM
ajfa-3641	132	22	one	one	NUM
ajfa-3641	132	23	major	major	ADJ
ajfa-3641	132	24	limitation	limitation	NOUN
ajfa-3641	132	25	of	of	ADP
ajfa-3641	132	26	our	our	PRON
ajfa-3641	132	27	study	study	NOUN
ajfa-3641	132	28	is	be	AUX
ajfa-3641	132	29	that	that	SCONJ
ajfa-3641	132	30	the	the	DET
ajfa-3641	132	31	sample	sample	NOUN
ajfa-3641	132	32	period	period	NOUN
ajfa-3641	132	33	was	be	AUX
ajfa-3641	132	34	only	only	ADV
ajfa-3641	132	35	two	two	NUM
ajfa-3641	132	36	years	year	NOUN
ajfa-3641	132	37	,	,	PUNCT
ajfa-3641	132	38	due	due	ADP
ajfa-3641	132	39	to	to	ADP
ajfa-3641	132	40	manual	manual	ADJ
ajfa-3641	132	41	collection	collection	NOUN
ajfa-3641	132	42	of	of	ADP
ajfa-3641	132	43	data	datum	NOUN
ajfa-3641	132	44	on	on	ADP
ajfa-3641	132	45	internal	internal	ADJ
ajfa-3641	132	46	controls	control	NOUN
ajfa-3641	132	47	and	and	CCONJ
ajfa-3641	132	48	cfo	cfo	VERB
ajfa-3641	132	49	turnover	turnover	NOUN
ajfa-3641	132	50	via	via	ADP
ajfa-3641	132	51	reading	read	VERB
ajfa-3641	132	52	proxy	proxy	ADJ
ajfa-3641	132	53	statements	statement	NOUN
ajfa-3641	132	54	.	.	PUNCT
ajfa-3641	133	1	future	future	ADJ
ajfa-3641	133	2	research	research	NOUN
ajfa-3641	133	3	can	can	AUX
ajfa-3641	133	4	explore	explore	VERB
ajfa-3641	133	5	whether	whether	SCONJ
ajfa-3641	133	6	and	and	CCONJ
ajfa-3641	133	7	how	how	SCONJ
ajfa-3641	133	8	restating	restate	VERB
ajfa-3641	133	9	companies	company	NOUN
ajfa-3641	133	10	with	with	ADP
ajfa-3641	133	11	initial	initial	ADJ
ajfa-3641	133	12	weak	weak	ADJ
ajfa-3641	133	13	internal	internal	ADJ
ajfa-3641	133	14	controls	control	NOUN
ajfa-3641	133	15	can	can	AUX
ajfa-3641	133	16	improve	improve	VERB
ajfa-3641	133	17	their	their	PRON
ajfa-3641	133	18	reputations	reputation	NOUN
ajfa-3641	133	19	by	by	ADP
ajfa-3641	133	20	signaling	signal	VERB
ajfa-3641	133	21	improved	improved	ADJ
ajfa-3641	133	22	financial	financial	ADJ
ajfa-3641	133	23	reporting	reporting	NOUN
ajfa-3641	133	24	quality	quality	NOUN
ajfa-3641	133	25	in	in	ADP
ajfa-3641	133	26	the	the	DET
ajfa-3641	133	27	post	post	ADJ
ajfa-3641	133	28	-	-	ADJ
ajfa-3641	133	29	restatement	restatement	ADJ
ajfa-3641	133	30	era	era	NOUN
ajfa-3641	133	31	.	.	PUNCT
ajfa-3641	134	1	we	we	PRON
ajfa-3641	134	2	know	know	VERB
ajfa-3641	134	3	that	that	SCONJ
ajfa-3641	134	4	prior	prior	ADJ
ajfa-3641	134	5	research	research	NOUN
ajfa-3641	134	6	uses	use	VERB
ajfa-3641	134	7	various	various	ADJ
ajfa-3641	134	8	measures	measure	NOUN
ajfa-3641	134	9	of	of	ADP
ajfa-3641	134	10	corporate	corporate	ADJ
ajfa-3641	134	11	reputation	reputation	NOUN
ajfa-3641	134	12	,	,	PUNCT
ajfa-3641	134	13	but	but	CCONJ
ajfa-3641	134	14	america	america	PROPN
ajfa-3641	134	15	’s	’s	PART
ajfa-3641	134	16	most	most	ADV
ajfa-3641	134	17	admired	admire	VERB
ajfa-3641	134	18	companies	company	NOUN
ajfa-3641	134	19	list	list	NOUN
ajfa-3641	134	20	is	be	AUX
ajfa-3641	134	21	by	by	ADP
ajfa-3641	134	22	far	far	ADV
ajfa-3641	134	23	the	the	DET
ajfa-3641	134	24	most	most	ADV
ajfa-3641	134	25	widely	widely	ADV
ajfa-3641	134	26	used	use	VERB
ajfa-3641	134	27	measure	measure	NOUN
ajfa-3641	134	28	(	(	PUNCT
ajfa-3641	134	29	highhouse	highhouse	NOUN
ajfa-3641	134	30	et	et	PROPN
ajfa-3641	134	31	al	al	PROPN
ajfa-3641	134	32	.	.	PROPN
ajfa-3641	134	33	2009	2009	NUM
ajfa-3641	134	34	;	;	PUNCT
ajfa-3641	134	35	riahi	riahi	NOUN
ajfa-3641	134	36	-	-	PUNCT
ajfa-3641	134	37	belkaoui	belkaoui	ADJ
ajfa-3641	134	38	2001	2001	NUM
ajfa-3641	134	39	;	;	PUNCT
ajfa-3641	134	40	flanagan	flanagan	NOUN
ajfa-3641	134	41	and	and	CCONJ
ajfa-3641	134	42	o’shaughnessy	o’shaughnessy	PROPN
ajfa-3641	134	43	2005	2005	NUM
ajfa-3641	134	44	;	;	PUNCT
ajfa-3641	134	45	fombrun	fombrun	NOUN
ajfa-3641	134	46	and	and	CCONJ
ajfa-3641	134	47	shanley	shanley	NOUN
ajfa-3641	134	48	1990	1990	NUM
ajfa-3641	134	49	)	)	PUNCT
ajfa-3641	134	50	.	.	PUNCT
ajfa-3641	135	1	researchers	researcher	NOUN
ajfa-3641	135	2	can	can	AUX
ajfa-3641	135	3	use	use	VERB
ajfa-3641	135	4	america	america	PROPN
ajfa-3641	135	5	’s	’s	PART
ajfa-3641	135	6	most	most	ADV
ajfa-3641	135	7	admired	admire	VERB
ajfa-3641	135	8	companies	company	NOUN
ajfa-3641	135	9	list	list	VERB
ajfa-3641	135	10	as	as	ADP
ajfa-3641	135	11	a	a	DET
ajfa-3641	135	12	proxy	proxy	NOUN
ajfa-3641	135	13	for	for	ADP
ajfa-3641	135	14	corporate	corporate	ADJ
ajfa-3641	135	15	reputation	reputation	NOUN
ajfa-3641	135	16	.	.	PUNCT
ajfa-3641	136	1	references	reference	NOUN
ajfa-3641	136	2	arthaud	arthaud	ADJ
ajfa-3641	136	3	-	-	PUNCT
ajfa-3641	136	4	day	day	NOUN
ajfa-3641	136	5	,	,	PUNCT
ajfa-3641	136	6	m.	m.	NOUN
ajfa-3641	136	7	l.	l.	PROPN
ajfa-3641	136	8	,	,	PUNCT
ajfa-3641	136	9	certo	certo	PROPN
ajfa-3641	136	10	,	,	PUNCT
ajfa-3641	136	11	s.	s.	PROPN
ajfa-3641	136	12	t.	t.	PROPN
ajfa-3641	136	13	,	,	PUNCT
ajfa-3641	136	14	dalton	dalton	PROPN
ajfa-3641	136	15	,	,	PUNCT
ajfa-3641	136	16	c.m	c.m	PROPN
ajfa-3641	136	17	.	.	PROPN
ajfa-3641	136	18	,	,	PUNCT
ajfa-3641	136	19	&	&	CCONJ
ajfa-3641	136	20	dalton	dalton	PROPN
ajfa-3641	136	21	,	,	PUNCT
ajfa-3641	136	22	d.	d.	PROPN
ajfa-3641	136	23	r.	r.	PROPN
ajfa-3641	136	24	(	(	PUNCT
ajfa-3641	136	25	2006	2006	NUM
ajfa-3641	136	26	)	)	PUNCT
ajfa-3641	136	27	.	.	PUNCT
ajfa-3641	137	1	a	a	DET
ajfa-3641	137	2	changing	changing	NOUN
ajfa-3641	137	3	of	of	ADP
ajfa-3641	137	4	the	the	DET
ajfa-3641	137	5	guard	guard	NOUN
ajfa-3641	137	6	:	:	PUNCT
ajfa-3641	137	7	executive	executive	NOUN
ajfa-3641	137	8	and	and	CCONJ
ajfa-3641	137	9	director	director	NOUN
ajfa-3641	137	10	turnover	turnover	NOUN
ajfa-3641	137	11	following	follow	VERB
ajfa-3641	137	12	corporate	corporate	ADJ
ajfa-3641	137	13	financial	financial	ADJ
ajfa-3641	137	14	restatements	restatement	NOUN
ajfa-3641	137	15	.	.	PUNCT
ajfa-3641	138	1	academy	academy	PROPN
ajfa-3641	138	2	of	of	ADP
ajfa-3641	138	3	management	management	PROPN
ajfa-3641	138	4	journal	journal	NOUN
ajfa-3641	138	5	,	,	PUNCT
ajfa-3641	138	6	49	49	NUM
ajfa-3641	138	7	,	,	PUNCT
ajfa-3641	138	8	1119	1119	NUM
ajfa-3641	138	9	-	-	SYM
ajfa-3641	138	10	1136	1136	NUM
ajfa-3641	138	11	.	.	PUNCT
ajfa-3641	139	1	http://dx.doi.org/10.5465/amj.2006.23478165	http://dx.doi.org/10.5465/amj.2006.23478165	NOUN
ajfa-3641	139	2	ashbaugh	ashbaugh	NOUN
ajfa-3641	139	3	-	-	PUNCT
ajfa-3641	139	4	skaife	skaife	NOUN
ajfa-3641	139	5	,	,	PUNCT
ajfa-3641	139	6	h.	h.	PROPN
ajfa-3641	139	7	,	,	PUNCT
ajfa-3641	139	8	collins	collins	PROPN
ajfa-3641	139	9	,	,	PUNCT
ajfa-3641	139	10	d.	d.	PROPN
ajfa-3641	139	11	,	,	PUNCT
ajfa-3641	139	12	&	&	CCONJ
ajfa-3641	139	13	kinney	kinney	PROPN
ajfa-3641	139	14	,	,	PUNCT
ajfa-3641	139	15	w.	w.	PROPN
ajfa-3641	139	16	(	(	PUNCT
ajfa-3641	139	17	2007	2007	NUM
ajfa-3641	139	18	)	)	PUNCT
ajfa-3641	139	19	.	.	PUNCT
ajfa-3641	140	1	the	the	DET
ajfa-3641	140	2	discovery	discovery	NOUN
ajfa-3641	140	3	and	and	CCONJ
ajfa-3641	140	4	reporting	reporting	NOUN
ajfa-3641	140	5	of	of	ADP
ajfa-3641	140	6	internal	internal	ADJ
ajfa-3641	140	7	control	control	NOUN
ajfa-3641	140	8	deficiencies	deficiency	NOUN
ajfa-3641	140	9	prior	prior	ADV
ajfa-3641	140	10	to	to	ADP
ajfa-3641	140	11	sox	sox	NOUN
ajfa-3641	140	12	-	-	PUNCT
ajfa-3641	140	13	mandated	mandate	VERB
ajfa-3641	140	14	audits	audits	NOUN
ajfa-3641	140	15	.	.	PUNCT
ajfa-3641	141	1	journal	journal	NOUN
ajfa-3641	141	2	of	of	ADP
ajfa-3641	141	3	accounting	accounting	NOUN
ajfa-3641	141	4	and	and	CCONJ
ajfa-3641	141	5	economics	economic	NOUN
ajfa-3641	141	6	,	,	PUNCT
ajfa-3641	141	7	44	44	NUM
ajfa-3641	141	8	,	,	PUNCT
ajfa-3641	141	9	166	166	NUM
ajfa-3641	141	10	-	-	SYM
ajfa-3641	141	11	192	192	NUM
ajfa-3641	141	12	.	.	PUNCT
ajfa-3641	142	1	http://dx.doi.org/10.1016/j.jacceco.2006.10.001	http://dx.doi.org/10.1016/j.jacceco.2006.10.001	PROPN
ajfa-3641	142	2	burks	burks	PROPN
ajfa-3641	142	3	,	,	PUNCT
ajfa-3641	142	4	j.	j.	PROPN
ajfa-3641	142	5	t.	t.	PROPN
ajfa-3641	142	6	(	(	PUNCT
ajfa-3641	142	7	2010	2010	NUM
ajfa-3641	142	8	)	)	PUNCT
ajfa-3641	142	9	.	.	PUNCT
ajfa-3641	143	1	disciplinary	disciplinary	ADJ
ajfa-3641	143	2	measures	measure	NOUN
ajfa-3641	143	3	in	in	ADP
ajfa-3641	143	4	response	response	NOUN
ajfa-3641	143	5	to	to	ADP
ajfa-3641	143	6	restatements	restatement	NOUN
ajfa-3641	143	7	after	after	ADP
ajfa-3641	143	8	sarbanes	sarbane	NOUN
ajfa-3641	143	9	-	-	PUNCT
ajfa-3641	143	10	oxley	oxley	PROPN
ajfa-3641	143	11	.	.	PUNCT
ajfa-3641	144	1	journal	journal	PROPN
ajfa-3641	144	2	of	of	ADP
ajfa-3641	144	3	accounting	accounting	NOUN
ajfa-3641	144	4	and	and	CCONJ
ajfa-3641	144	5	public	public	ADJ
ajfa-3641	144	6	policy	policy	NOUN
ajfa-3641	144	7	,	,	PUNCT
ajfa-3641	144	8	25	25	NUM
ajfa-3641	144	9	,	,	PUNCT
ajfa-3641	144	10	121	121	NUM
ajfa-3641	144	11	-	-	SYM
ajfa-3641	144	12	139	139	NUM
ajfa-3641	144	13	.	.	PUNCT
ajfa-3641	145	1	collins	collins	PROPN
ajfa-3641	145	2	,	,	PUNCT
ajfa-3641	145	3	d.	d.	PROPN
ajfa-3641	145	4	,	,	PUNCT
ajfa-3641	145	5	masli	masli	PROPN
ajfa-3641	145	6	,	,	PUNCT
ajfa-3641	145	7	a.	a.	NOUN
ajfa-3641	145	8	,	,	PUNCT
ajfa-3641	145	9	reitenga	reitenga	PROPN
ajfa-3641	145	10	,	,	PUNCT
ajfa-3641	145	11	a.l	a.l	PROPN
ajfa-3641	145	12	.	.	PROPN
ajfa-3641	145	13	,	,	PUNCT
ajfa-3641	145	14	&	&	CCONJ
ajfa-3641	145	15	sanchez	sanchez	PROPN
ajfa-3641	145	16	,	,	PUNCT
ajfa-3641	145	17	j.	j.	PROPN
ajfa-3641	145	18	m.	m.	PROPN
ajfa-3641	145	19	(	(	PUNCT
ajfa-3641	145	20	2009	2009	NUM
ajfa-3641	145	21	)	)	PUNCT
ajfa-3641	145	22	.	.	PUNCT
ajfa-3641	146	1	earnings	earning	NOUN
ajfa-3641	146	2	restatements	restatement	NOUN
ajfa-3641	146	3	,	,	PUNCT
ajfa-3641	146	4	the	the	DET
ajfa-3641	146	5	sarbanes	sarbanes	PROPN
ajfa-3641	146	6	-	-	PUNCT
ajfa-3641	146	7	oxley	oxley	ADJ
ajfa-3641	146	8	act	act	NOUN
ajfa-3641	146	9	and	and	CCONJ
ajfa-3641	146	10	the	the	DET
ajfa-3641	146	11	disciplining	disciplining	NOUN
ajfa-3641	146	12	of	of	ADP
ajfa-3641	146	13	chief	chief	ADJ
ajfa-3641	146	14	financial	financial	ADJ
ajfa-3641	146	15	officers	officer	NOUN
ajfa-3641	146	16	.	.	PUNCT
ajfa-3641	147	1	journal	journal	NOUN
ajfa-3641	147	2	of	of	ADP
ajfa-3641	147	3	accounting	accounting	NOUN
ajfa-3641	147	4	,	,	PUNCT
ajfa-3641	147	5	auditing	auditing	NOUN
ajfa-3641	147	6	&	&	CCONJ
ajfa-3641	147	7	finance	finance	NOUN
ajfa-3641	147	8	,	,	PUNCT
ajfa-3641	147	9	24	24	NUM
ajfa-3641	147	10	,	,	PUNCT
ajfa-3641	147	11	1	1	NUM
ajfa-3641	147	12	-	-	SYM
ajfa-3641	147	13	34	34	NUM
ajfa-3641	147	14	.	.	PUNCT
ajfa-3641	148	1	desai	desai	PROPN
ajfa-3641	148	2	,	,	PUNCT
ajfa-3641	148	3	h.	h.	PROPN
ajfa-3641	148	4	,	,	PUNCT
ajfa-3641	148	5	hogan	hogan	PROPN
ajfa-3641	148	6	,	,	PUNCT
ajfa-3641	148	7	c.	c.	PROPN
ajfa-3641	148	8	,	,	PUNCT
ajfa-3641	148	9	&	&	CCONJ
ajfa-3641	148	10	wilkins	wilkins	PROPN
ajfa-3641	148	11	,	,	PUNCT
ajfa-3641	148	12	m.	m.	NOUN
ajfa-3641	148	13	s.	s.	PROPN
ajfa-3641	148	14	(	(	PUNCT
ajfa-3641	148	15	2006	2006	NUM
ajfa-3641	148	16	)	)	PUNCT
ajfa-3641	148	17	.	.	PUNCT
ajfa-3641	149	1	the	the	DET
ajfa-3641	149	2	reputational	reputational	ADJ
ajfa-3641	149	3	penalty	penalty	NOUN
ajfa-3641	149	4	for	for	ADP
ajfa-3641	149	5	aggressive	aggressive	ADJ
ajfa-3641	149	6	accounting	accounting	NOUN
ajfa-3641	149	7	:	:	PUNCT
ajfa-3641	149	8	earnings	earning	NOUN
ajfa-3641	149	9	restatements	restatement	NOUN
ajfa-3641	149	10	and	and	CCONJ
ajfa-3641	149	11	management	management	NOUN
ajfa-3641	149	12	turnover	turnover	NOUN
ajfa-3641	149	13	.	.	PUNCT
ajfa-3641	150	1	the	the	DET
ajfa-3641	150	2	accounting	accounting	NOUN
ajfa-3641	150	3	review	review	NOUN
ajfa-3641	150	4	,	,	PUNCT
ajfa-3641	150	5	81	81	NUM
ajfa-3641	150	6	,	,	PUNCT
ajfa-3641	150	7	83	83	NUM
ajfa-3641	150	8	-	-	SYM
ajfa-3641	150	9	112	112	NUM
ajfa-3641	150	10	.	.	PUNCT
ajfa-3641	151	1	http://dx.doi.org/10.2308/accr.2006.81.1.83	http://dx.doi.org/10.2308/accr.2006.81.1.83	PROPN
ajfa-3641	151	2	flanagan	flanagan	NOUN
ajfa-3641	151	3	,	,	PUNCT
ajfa-3641	151	4	d.	d.	PROPN
ajfa-3641	151	5	j.	j.	PROPN
ajfa-3641	151	6	,	,	PUNCT
ajfa-3641	151	7	&	&	CCONJ
ajfa-3641	151	8	o’shaughnessy	o’shaughnessy	PROPN
ajfa-3641	151	9	,	,	PUNCT
ajfa-3641	151	10	k.	k.	PROPN
ajfa-3641	151	11	c.	c.	PROPN
ajfa-3641	151	12	(	(	PUNCT
ajfa-3641	151	13	2005	2005	NUM
ajfa-3641	151	14	)	)	PUNCT
ajfa-3641	151	15	.	.	PUNCT
ajfa-3641	152	1	the	the	DET
ajfa-3641	152	2	effects	effect	NOUN
ajfa-3641	152	3	of	of	ADP
ajfa-3641	152	4	layoffs	layoff	NOUN
ajfa-3641	152	5	on	on	ADP
ajfa-3641	152	6	firm	firm	ADJ
ajfa-3641	152	7	reputation	reputation	NOUN
ajfa-3641	152	8	.	.	PUNCT
ajfa-3641	153	1	journal	journal	NOUN
ajfa-3641	153	2	of	of	ADP
ajfa-3641	153	3	management	management	NOUN
ajfa-3641	153	4	,	,	PUNCT
ajfa-3641	153	5	31(3	31(3	NUM
ajfa-3641	153	6	)	)	PUNCT
ajfa-3641	153	7	,	,	PUNCT
ajfa-3641	153	8	445	445	NUM
ajfa-3641	153	9	-	-	SYM
ajfa-3641	153	10	463	463	NUM
ajfa-3641	153	11	.	.	PUNCT
ajfa-3641	154	1	http://dx.doi.org/10.1177/0149206304272186	http://dx.doi.org/10.1177/0149206304272186	ADJ
ajfa-3641	154	2	fombrun	fombrun	PROPN
ajfa-3641	154	3	,	,	PUNCT
ajfa-3641	154	4	c.	c.	PROPN
ajfa-3641	154	5	j.	j.	PROPN
ajfa-3641	154	6	,	,	PUNCT
ajfa-3641	154	7	&	&	CCONJ
ajfa-3641	154	8	shanley	shanley	PROPN
ajfa-3641	154	9	,	,	PUNCT
ajfa-3641	154	10	m.	m.	NOUN
ajfa-3641	154	11	(	(	PUNCT
ajfa-3641	154	12	1990	1990	NUM
ajfa-3641	154	13	)	)	PUNCT
ajfa-3641	154	14	.	.	PUNCT
ajfa-3641	155	1	what	what	PRON
ajfa-3641	155	2	’s	’	VERB
ajfa-3641	155	3	in	in	ADP
ajfa-3641	155	4	a	a	DET
ajfa-3641	155	5	name	name	NOUN
ajfa-3641	155	6	?	?	PUNCT
ajfa-3641	156	1	reputation	reputation	NOUN
ajfa-3641	156	2	building	building	NOUN
ajfa-3641	156	3	and	and	CCONJ
ajfa-3641	156	4	corporate	corporate	ADJ
ajfa-3641	156	5	strategy	strategy	NOUN
ajfa-3641	156	6	.	.	PUNCT
ajfa-3641	157	1	academy	academy	PROPN
ajfa-3641	157	2	of	of	ADP
ajfa-3641	157	3	management	management	PROPN
ajfa-3641	157	4	journal	journal	NOUN
ajfa-3641	157	5	,	,	PUNCT
ajfa-3641	157	6	33(2	33(2	NUM
ajfa-3641	157	7	)	)	PUNCT
ajfa-3641	157	8	,	,	PUNCT
ajfa-3641	157	9	233	233	NUM
ajfa-3641	157	10	-	-	SYM
ajfa-3641	157	11	258	258	NUM
ajfa-3641	157	12	.	.	PUNCT
ajfa-3641	158	1	http://dx.doi.org/10.2307/256324	http://dx.doi.org/10.2307/256324	PROPN
ajfa-3641	158	2	grothe	grothe	PROPN
ajfa-3641	158	3	,	,	PUNCT
ajfa-3641	158	4	m.	m.	NOUN
ajfa-3641	158	5	,	,	PUNCT
ajfa-3641	158	6	goodwin	goodwin	PROPN
ajfa-3641	158	7	,	,	PUNCT
ajfa-3641	158	8	j.	j.	PROPN
ajfa-3641	158	9	,	,	PUNCT
ajfa-3641	158	10	iandera	iandera	NOUN
ajfa-3641	158	11	,	,	PUNCT
ajfa-3641	158	12	o.	o.	NOUN
ajfa-3641	158	13	,	,	PUNCT
ajfa-3641	158	14	laurion	laurion	NOUN
ajfa-3641	158	15	,	,	PUNCT
ajfa-3641	158	16	h.	h.	PROPN
ajfa-3641	158	17	,	,	PUNCT
ajfa-3641	158	18	&	&	CCONJ
ajfa-3641	158	19	freeland	freeland	PROPN
ajfa-3641	158	20	,	,	PUNCT
ajfa-3641	158	21	j.	j.	PROPN
ajfa-3641	158	22	(	(	PUNCT
ajfa-3641	158	23	2007a	2007a	NUM
ajfa-3641	158	24	)	)	PUNCT
ajfa-3641	158	25	.	.	PUNCT
ajfa-3641	159	1	the	the	PRON
ajfa-3641	159	2	materially	materially	ADV
ajfa-3641	159	3	weak	weak	ADJ
ajfa-3641	159	4	.	.	PUNCT
ajfa-3641	160	1	yellow	yellow	ADJ
ajfa-3641	160	2	card	card	NOUN
ajfa-3641	160	3	trend	trend	NOUN
ajfa-3641	160	4	alert	alert	NOUN
ajfa-3641	160	5	.	.	PUNCT
ajfa-3641	161	1	glass	glass	PROPN
ajfa-3641	161	2	lewis	lewis	PROPN
ajfa-3641	161	3	&	&	CCONJ
ajfa-3641	161	4	co.	co.	PROPN
ajfa-3641	161	5	,	,	PUNCT
ajfa-3641	161	6	llc	llc	PROPN
ajfa-3641	161	7	.	.	PUNCT
ajfa-3641	162	1	grothe	grothe	PROPN
ajfa-3641	162	2	,	,	PUNCT
ajfa-3641	162	3	m.	m.	NOUN
ajfa-3641	162	4	,	,	PUNCT
ajfa-3641	162	5	saban	saban	PROPN
ajfa-3641	162	6	,	,	PUNCT
ajfa-3641	162	7	j.	j.	PROPN
ajfa-3641	162	8	,	,	PUNCT
ajfa-3641	162	9	plachecki	plachecki	PROPN
ajfa-3641	162	10	,	,	PUNCT
ajfa-3641	162	11	m.	m.	NOUN
ajfa-3641	162	12	,	,	PUNCT
ajfa-3641	162	13	lee	lee	PROPN
ajfa-3641	162	14	,	,	PUNCT
ajfa-3641	162	15	r.	r.	PROPN
ajfa-3641	162	16	,	,	PUNCT
ajfa-3641	162	17	&	&	CCONJ
ajfa-3641	162	18	post	post	PROPN
ajfa-3641	162	19	,	,	PUNCT
ajfa-3641	162	20	b.	b.	PROPN
ajfa-3641	162	21	(	(	PUNCT
ajfa-3641	162	22	2007b	2007b	NUM
ajfa-3641	162	23	)	)	PUNCT
ajfa-3641	162	24	.	.	PUNCT
ajfa-3641	163	1	the	the	DET
ajfa-3641	163	2	errors	error	NOUN
ajfa-3641	163	3	of	of	ADP
ajfa-3641	163	4	their	their	PRON
ajfa-3641	163	5	ways	way	NOUN
ajfa-3641	163	6	.	.	PUNCT
ajfa-3641	164	1	yellow	yellow	ADJ
ajfa-3641	164	2	card	card	NOUN
ajfa-3641	164	3	trend	trend	NOUN
ajfa-3641	164	4	alert	alert	NOUN
ajfa-3641	164	5	.	.	PUNCT
ajfa-3641	165	1	glass	glass	PROPN
ajfa-3641	165	2	lewis	lewis	PROPN
ajfa-3641	165	3	&	&	CCONJ
ajfa-3641	165	4	co.	co.	PROPN
ajfa-3641	165	5	,	,	PUNCT
ajfa-3641	165	6	llc	llc	PROPN
ajfa-3641	165	7	.	.	PUNCT
ajfa-3641	166	1	hammersley	hammersley	PROPN
ajfa-3641	166	2	,	,	PUNCT
ajfa-3641	166	3	j.	j.	PROPN
ajfa-3641	166	4	,	,	PUNCT
ajfa-3641	166	5	myers	myers	PROPN
ajfa-3641	166	6	,	,	PUNCT
ajfa-3641	166	7	l.	l.	PROPN
ajfa-3641	166	8	,	,	PUNCT
ajfa-3641	166	9	&	&	CCONJ
ajfa-3641	166	10	shakespeare	shakespeare	PROPN
ajfa-3641	166	11	,	,	PUNCT
ajfa-3641	166	12	c.	c.	PROPN
ajfa-3641	166	13	(	(	PUNCT
ajfa-3641	166	14	2008	2008	NUM
ajfa-3641	166	15	)	)	PUNCT
ajfa-3641	166	16	.	.	PUNCT
ajfa-3641	167	1	market	market	NOUN
ajfa-3641	167	2	reactions	reaction	NOUN
ajfa-3641	167	3	to	to	ADP
ajfa-3641	167	4	the	the	DET
ajfa-3641	167	5	disclosure	disclosure	NOUN
ajfa-3641	167	6	of	of	ADP
ajfa-3641	167	7	internal	internal	ADJ
ajfa-3641	167	8	control	control	NOUN
ajfa-3641	167	9	weaknesses	weakness	NOUN
ajfa-3641	167	10	and	and	CCONJ
ajfa-3641	167	11	to	to	ADP
ajfa-3641	167	12	the	the	DET
ajfa-3641	167	13	characteristics	characteristic	NOUN
ajfa-3641	167	14	of	of	ADP
ajfa-3641	167	15	those	those	DET
ajfa-3641	167	16	weaknesses	weakness	NOUN
ajfa-3641	167	17	under	under	ADP
ajfa-3641	167	18	section	section	NOUN
ajfa-3641	167	19	302	302	NUM
ajfa-3641	167	20	of	of	ADP
ajfa-3641	167	21	the	the	DET
ajfa-3641	167	22	sarbanes	sarbanes	PROPN
ajfa-3641	167	23	-	-	PUNCT
ajfa-3641	167	24	oxley	oxley	ADJ
ajfa-3641	167	25	act	act	NOUN
ajfa-3641	167	26	of	of	ADP
ajfa-3641	167	27	2002	2002	NUM
ajfa-3641	167	28	.	.	PUNCT
ajfa-3641	168	1	review	review	NOUN
ajfa-3641	168	2	of	of	ADP
ajfa-3641	168	3	accounting	accounting	NOUN
ajfa-3641	168	4	studies	study	NOUN
ajfa-3641	168	5	,	,	PUNCT
ajfa-3641	168	6	13	13	NUM
ajfa-3641	168	7	,	,	PUNCT
ajfa-3641	168	8	141	141	NUM
ajfa-3641	168	9	-	-	SYM
ajfa-3641	168	10	165	165	NUM
ajfa-3641	168	11	.	.	PUNCT
ajfa-3641	168	12	http://dx.doi.org/10.1007/s11142-007-9046-z	http://dx.doi.org/10.1007/s11142-007-9046-z	NOUN
ajfa-3641	168	13	hennes	henne	NOUN
ajfa-3641	168	14	,	,	PUNCT
ajfa-3641	168	15	k.	k.	PROPN
ajfa-3641	168	16	m.	m.	PROPN
ajfa-3641	168	17	,	,	PUNCT
ajfa-3641	168	18	leone	leone	PROPN
ajfa-3641	168	19	,	,	PUNCT
ajfa-3641	168	20	a.	a.	PROPN
ajfa-3641	168	21	j.	j.	PROPN
ajfa-3641	168	22	,	,	PUNCT
ajfa-3641	168	23	&	&	CCONJ
ajfa-3641	168	24	miller	miller	PROPN
ajfa-3641	168	25	,	,	PUNCT
ajfa-3641	168	26	b.	b.	PROPN
ajfa-3641	168	27	p.	p.	PROPN
ajfa-3641	168	28	(	(	PUNCT
ajfa-3641	168	29	2008	2008	NUM
ajfa-3641	168	30	)	)	PUNCT
ajfa-3641	168	31	.	.	PUNCT
ajfa-3641	169	1	the	the	DET
ajfa-3641	169	2	importance	importance	NOUN
ajfa-3641	169	3	of	of	ADP
ajfa-3641	169	4	distinguishing	distinguish	VERB
ajfa-3641	169	5	errors	error	NOUN
ajfa-3641	169	6	asian	asian	ADJ
ajfa-3641	169	7	journal	journal	NOUN
ajfa-3641	169	8	of	of	ADP
ajfa-3641	169	9	finance	finance	PROPN
ajfa-3641	169	10	&	&	CCONJ
ajfa-3641	169	11	accounting	accounting	PROPN
ajfa-3641	169	12	issn	issn	PROPN
ajfa-3641	169	13	1946	1946	NUM
ajfa-3641	169	14	-	-	PUNCT
ajfa-3641	169	15	052x	052x	NOUN
ajfa-3641	169	16	2013	2013	NUM
ajfa-3641	169	17	,	,	PUNCT
ajfa-3641	169	18	vol	vol	NOUN
ajfa-3641	169	19	.	.	PROPN
ajfa-3641	169	20	5	5	NUM
ajfa-3641	169	21	,	,	PUNCT
ajfa-3641	169	22	no	no	INTJ
ajfa-3641	169	23	.	.	NOUN
ajfa-3641	169	24	1	1	NUM
ajfa-3641	169	25	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-3641	169	26	343	343	NUM
ajfa-3641	169	27	from	from	ADP
ajfa-3641	169	28	irregularities	irregularity	NOUN
ajfa-3641	169	29	in	in	ADP
ajfa-3641	169	30	restatement	restatement	NOUN
ajfa-3641	169	31	research	research	NOUN
ajfa-3641	169	32	:	:	PUNCT
ajfa-3641	169	33	the	the	DET
ajfa-3641	169	34	case	case	NOUN
ajfa-3641	169	35	of	of	ADP
ajfa-3641	169	36	restatements	restatement	NOUN
ajfa-3641	169	37	and	and	CCONJ
ajfa-3641	169	38	ceo	ceo	NOUN
ajfa-3641	169	39	/	/	SYM
ajfa-3641	169	40	cfo	cfo	NOUN
ajfa-3641	169	41	turnover	turnover	NOUN
ajfa-3641	169	42	.	.	PUNCT
ajfa-3641	170	1	the	the	DET
ajfa-3641	170	2	accounting	accounting	NOUN
ajfa-3641	170	3	review	review	NOUN
ajfa-3641	170	4	,	,	PUNCT
ajfa-3641	170	5	83	83	NUM
ajfa-3641	170	6	,	,	PUNCT
ajfa-3641	170	7	1487	1487	NUM
ajfa-3641	170	8	-	-	SYM
ajfa-3641	170	9	1519	1519	NUM
ajfa-3641	170	10	.	.	PUNCT
ajfa-3641	171	1	highhouse	highhouse	PROPN
ajfa-3641	171	2	,	,	PUNCT
ajfa-3641	171	3	s.	s.	PROPN
ajfa-3641	171	4	,	,	PUNCT
ajfa-3641	171	5	broadfoot	broadfoot	ADJ
ajfa-3641	171	6	,	,	PUNCT
ajfa-3641	171	7	a.	a.	NOUN
ajfa-3641	171	8	,	,	PUNCT
ajfa-3641	171	9	yugo	yugo	PROPN
ajfa-3641	171	10	,	,	PUNCT
ajfa-3641	171	11	j.	j.	PROPN
ajfa-3641	171	12	e.	e.	PROPN
ajfa-3641	171	13	,	,	PUNCT
ajfa-3641	171	14	&	&	CCONJ
ajfa-3641	171	15	devendorf	devendorf	PROPN
ajfa-3641	171	16	,	,	PUNCT
ajfa-3641	171	17	s.	s.	PROPN
ajfa-3641	171	18	a.	a.	PROPN
ajfa-3641	171	19	(	(	PUNCT
ajfa-3641	171	20	2009	2009	NUM
ajfa-3641	171	21	)	)	PUNCT
ajfa-3641	171	22	.	.	PUNCT
ajfa-3641	172	1	examining	examine	VERB
ajfa-3641	172	2	corporate	corporate	ADJ
ajfa-3641	172	3	reputation	reputation	NOUN
ajfa-3641	172	4	judgments	judgment	NOUN
ajfa-3641	172	5	with	with	ADP
ajfa-3641	172	6	generalizability	generalizability	NOUN
ajfa-3641	172	7	theory	theory	NOUN
ajfa-3641	172	8	.	.	PUNCT
ajfa-3641	173	1	journal	journal	PROPN
ajfa-3641	173	2	of	of	ADP
ajfa-3641	173	3	applied	apply	VERB
ajfa-3641	173	4	psychology	psychology	NOUN
ajfa-3641	173	5	,	,	PUNCT
ajfa-3641	173	6	94(3	94(3	NUM
ajfa-3641	173	7	)	)	PUNCT
ajfa-3641	173	8	,	,	PUNCT
ajfa-3641	173	9	782	782	NUM
ajfa-3641	173	10	-	-	SYM
ajfa-3641	173	11	789	789	NUM
ajfa-3641	173	12	.	.	PUNCT
ajfa-3641	174	1	http://dx.doi.org/10.2308/accr.2008.83.6.1487	http://dx.doi.org/10.2308/accr.2008.83.6.1487	PROPN
ajfa-3641	174	2	kothari	kothari	PROPN
ajfa-3641	174	3	,	,	PUNCT
ajfa-3641	174	4	s.	s.	PROPN
ajfa-3641	174	5	p.	p.	PROPN
ajfa-3641	174	6	,	,	PUNCT
ajfa-3641	174	7	leone	leone	PROPN
ajfa-3641	174	8	,	,	PUNCT
ajfa-3641	174	9	a.	a.	PROPN
ajfa-3641	174	10	j.	j.	PROPN
ajfa-3641	174	11	,	,	PUNCT
ajfa-3641	174	12	&	&	CCONJ
ajfa-3641	174	13	wasley	wasley	PROPN
ajfa-3641	174	14	,	,	PUNCT
ajfa-3641	174	15	c.	c.	PROPN
ajfa-3641	174	16	(	(	PUNCT
ajfa-3641	174	17	2005	2005	NUM
ajfa-3641	174	18	)	)	PUNCT
ajfa-3641	174	19	.	.	PUNCT
ajfa-3641	175	1	performance	performance	NOUN
ajfa-3641	175	2	matched	match	VERB
ajfa-3641	175	3	discretionary	discretionary	ADJ
ajfa-3641	175	4	accrual	accrual	ADJ
ajfa-3641	175	5	measures	measure	NOUN
ajfa-3641	175	6	.	.	PUNCT
ajfa-3641	176	1	journal	journal	NOUN
ajfa-3641	176	2	of	of	ADP
ajfa-3641	176	3	accounting	accounting	NOUN
ajfa-3641	176	4	and	and	CCONJ
ajfa-3641	176	5	economics	economic	NOUN
ajfa-3641	176	6	,	,	PUNCT
ajfa-3641	176	7	39	39	NUM
ajfa-3641	176	8	,	,	PUNCT
ajfa-3641	176	9	163	163	NUM
ajfa-3641	176	10	-	-	SYM
ajfa-3641	176	11	197	197	NUM
ajfa-3641	176	12	.	.	PUNCT
ajfa-3641	177	1	http://dx.doi.org/10.1016/j.jacceco.2004.11.002	http://dx.doi.org/10.1016/j.jacceco.2004.11.002	PROPN
ajfa-3641	177	2	li	li	PROPN
ajfa-3641	177	3	,	,	PUNCT
ajfa-3641	177	4	c.	c.	PROPN
ajfa-3641	177	5	,	,	PUNCT
ajfa-3641	177	6	&	&	CCONJ
ajfa-3641	177	7	wang	wang	PROPN
ajfa-3641	177	8	,	,	PUNCT
ajfa-3641	177	9	q.	q.	PROPN
ajfa-3641	177	10	(	(	PUNCT
ajfa-3641	177	11	2006	2006	NUM
ajfa-3641	177	12	)	)	PUNCT
ajfa-3641	177	13	.	.	PUNCT
ajfa-3641	178	1	sox	sox	PROPN
ajfa-3641	178	2	404	404	NUM
ajfa-3641	178	3	assessments	assessment	NOUN
ajfa-3641	178	4	and	and	CCONJ
ajfa-3641	178	5	financial	financial	ADJ
ajfa-3641	178	6	reporting	reporting	NOUN
ajfa-3641	178	7	errors	error	NOUN
ajfa-3641	178	8	.	.	PUNCT
ajfa-3641	179	1	working	work	VERB
ajfa-3641	179	2	paper	paper	NOUN
ajfa-3641	179	3	,	,	PUNCT
ajfa-3641	179	4	university	university	PROPN
ajfa-3641	179	5	of	of	ADP
ajfa-3641	179	6	pittsburgh	pittsburgh	PROPN
ajfa-3641	179	7	and	and	CCONJ
ajfa-3641	179	8	iowa	iowa	PROPN
ajfa-3641	179	9	state	state	PROPN
ajfa-3641	179	10	university	university	PROPN
ajfa-3641	179	11	.	.	PUNCT
ajfa-3641	179	12	nagarajan	nagarajan	PROPN
ajfa-3641	179	13	,	,	PUNCT
ajfa-3641	179	14	r.	r.	PROPN
ajfa-3641	179	15	,	,	PUNCT
ajfa-3641	179	16	&	&	CCONJ
ajfa-3641	179	17	carey	carey	PROPN
ajfa-3641	179	18	,	,	PUNCT
ajfa-3641	179	19	p.	p.	NOUN
ajfa-3641	179	20	(	(	PUNCT
ajfa-3641	179	21	2008	2008	NUM
ajfa-3641	179	22	)	)	PUNCT
ajfa-3641	179	23	.	.	PUNCT
ajfa-3641	180	1	effectiveness	effectiveness	NOUN
ajfa-3641	180	2	of	of	ADP
ajfa-3641	180	3	internal	internal	ADJ
ajfa-3641	180	4	control	control	NOUN
ajfa-3641	180	5	over	over	ADP
ajfa-3641	180	6	financial	financial	ADJ
ajfa-3641	180	7	reporting	reporting	NOUN
ajfa-3641	180	8	and	and	CCONJ
ajfa-3641	180	9	financial	financial	ADJ
ajfa-3641	180	10	statement	statement	NOUN
ajfa-3641	180	11	restatements	restatement	NOUN
ajfa-3641	180	12	:	:	PUNCT
ajfa-3641	180	13	the	the	DET
ajfa-3641	180	14	role	role	NOUN
ajfa-3641	180	15	of	of	ADP
ajfa-3641	180	16	management	management	NOUN
ajfa-3641	180	17	.	.	PUNCT
ajfa-3641	181	1	working	work	VERB
ajfa-3641	181	2	paper	paper	NOUN
ajfa-3641	181	3	,	,	PUNCT
ajfa-3641	181	4	monash	monash	PROPN
ajfa-3641	181	5	university	university	PROPN
ajfa-3641	181	6	australia	australia	PROPN
ajfa-3641	181	7	.	.	PUNCT
ajfa-3641	182	1	plumlee	plumlee	PROPN
ajfa-3641	182	2	,	,	PUNCT
ajfa-3641	182	3	m.	m.	NOUN
ajfa-3641	182	4	a.	a.	PROPN
ajfa-3641	182	5	,	,	PUNCT
ajfa-3641	182	6	&	&	CCONJ
ajfa-3641	182	7	yohn	yohn	PROPN
ajfa-3641	182	8	,	,	PUNCT
ajfa-3641	182	9	t.	t.	PROPN
ajfa-3641	182	10	l.	l.	PROPN
ajfa-3641	182	11	(	(	PUNCT
ajfa-3641	182	12	2010	2010	NUM
ajfa-3641	182	13	)	)	PUNCT
ajfa-3641	182	14	.	.	PUNCT
ajfa-3641	183	1	an	an	DET
ajfa-3641	183	2	analysis	analysis	NOUN
ajfa-3641	183	3	of	of	ADP
ajfa-3641	183	4	the	the	DET
ajfa-3641	183	5	underlying	underlying	ADJ
ajfa-3641	183	6	causes	cause	NOUN
ajfa-3641	183	7	attributed	attribute	VERB
ajfa-3641	183	8	to	to	ADP
ajfa-3641	183	9	restatements	restatement	NOUN
ajfa-3641	183	10	.	.	PUNCT
ajfa-3641	184	1	accounting	accounting	NOUN
ajfa-3641	184	2	horizons	horizon	NOUN
ajfa-3641	184	3	,	,	PUNCT
ajfa-3641	184	4	24	24	NUM
ajfa-3641	184	5	,	,	PUNCT
ajfa-3641	184	6	41	41	NUM
ajfa-3641	184	7	-	-	SYM
ajfa-3641	184	8	64	64	NUM
ajfa-3641	184	9	.	.	PUNCT
ajfa-3641	185	1	http://dx.doi.org/10.2308/acch.2010.24.1.41	http://dx.doi.org/10.2308/acch.2010.24.1.41	X
ajfa-3641	185	2	riahi	riahi	PROPN
ajfa-3641	185	3	-	-	PUNCT
ajfa-3641	185	4	belkaoui	belkaoui	NOUN
ajfa-3641	185	5	,	,	PUNCT
ajfa-3641	185	6	a.	a.	NOUN
ajfa-3641	185	7	(	(	PUNCT
ajfa-3641	185	8	2001	2001	NUM
ajfa-3641	185	9	)	)	PUNCT
ajfa-3641	185	10	.	.	PUNCT
ajfa-3641	186	1	contextual	contextual	ADJ
ajfa-3641	186	2	accrual	accrual	ADJ
ajfa-3641	186	3	and	and	CCONJ
ajfa-3641	186	4	cash	cash	NOUN
ajfa-3641	186	5	flow	flow	NOUN
ajfa-3641	186	6	based	base	VERB
ajfa-3641	186	7	valuation	valuation	NOUN
ajfa-3641	186	8	models	model	NOUN
ajfa-3641	186	9	:	:	PUNCT
ajfa-3641	186	10	impact	impact	NOUN
ajfa-3641	186	11	of	of	ADP
ajfa-3641	186	12	multinationality	multinationality	NOUN
ajfa-3641	186	13	and	and	CCONJ
ajfa-3641	186	14	corporate	corporate	ADJ
ajfa-3641	186	15	reputation	reputation	NOUN
ajfa-3641	186	16	.	.	PUNCT
ajfa-3641	187	1	advances	advance	NOUN
ajfa-3641	187	2	in	in	ADP
ajfa-3641	187	3	financial	financial	ADJ
ajfa-3641	187	4	planning	planning	NOUN
ajfa-3641	187	5	and	and	CCONJ
ajfa-3641	187	6	forecasting	forecast	VERB
ajfa-3641	187	7	10	10	NUM
ajfa-3641	187	8	:	:	PUNCT
ajfa-3641	187	9	25	25	NUM
ajfa-3641	187	10	-	-	SYM
ajfa-3641	187	11	35	35	NUM
ajfa-3641	187	12	.	.	PUNCT
ajfa-3641	188	1	srinivasan	srinivasan	NOUN
ajfa-3641	188	2	,	,	PUNCT
ajfa-3641	188	3	s.	s.	PROPN
ajfa-3641	188	4	(	(	PUNCT
ajfa-3641	188	5	2005	2005	NUM
ajfa-3641	188	6	)	)	PUNCT
ajfa-3641	188	7	.	.	PUNCT
ajfa-3641	189	1	consequences	consequence	NOUN
ajfa-3641	189	2	of	of	ADP
ajfa-3641	189	3	financial	financial	ADJ
ajfa-3641	189	4	reporting	reporting	NOUN
ajfa-3641	189	5	failure	failure	NOUN
ajfa-3641	189	6	for	for	ADP
ajfa-3641	189	7	outside	outside	ADJ
ajfa-3641	189	8	directors	director	NOUN
ajfa-3641	189	9	:	:	PUNCT
ajfa-3641	189	10	evidence	evidence	NOUN
ajfa-3641	189	11	from	from	ADP
ajfa-3641	189	12	accounting	accounting	NOUN
ajfa-3641	189	13	restatements	restatement	NOUN
ajfa-3641	189	14	and	and	CCONJ
ajfa-3641	189	15	audit	audit	NOUN
ajfa-3641	189	16	committee	committee	NOUN
ajfa-3641	189	17	members	member	NOUN
ajfa-3641	189	18	.	.	PUNCT
ajfa-3641	190	1	journal	journal	PROPN
ajfa-3641	190	2	of	of	ADP
ajfa-3641	190	3	accounting	accounting	NOUN
ajfa-3641	190	4	research	research	NOUN
ajfa-3641	190	5	,	,	PUNCT
ajfa-3641	190	6	43	43	NUM
ajfa-3641	190	7	,	,	PUNCT
ajfa-3641	190	8	291	291	NUM
ajfa-3641	190	9	-	-	SYM
ajfa-3641	190	10	334	334	NUM
ajfa-3641	190	11	.	.	PUNCT
ajfa-3641	191	1	http://dx.doi.org/10.1111/j.1475-679x.2005.00172.x	http://dx.doi.org/10.1111/j.1475-679x.2005.00172.x	PROPN