id	sid	tid	token	lemma	pos
ajfa-6287	1	1	microsoft	microsoft	PROPN
ajfa-6287	1	2	word	word	NOUN
ajfa-6287	1	3	6287-22580-1-sm-writer2-new.doc	6287-22580-1-sm-writer2-new.doc	NUM
ajfa-6287	1	4	asian	asian	ADJ
ajfa-6287	1	5	journal	journal	NOUN
ajfa-6287	1	6	of	of	ADP
ajfa-6287	1	7	finance	finance	PROPN
ajfa-6287	1	8	&	&	CCONJ
ajfa-6287	1	9	accounting	accounting	PROPN
ajfa-6287	1	10	issn	issn	PROPN
ajfa-6287	1	11	1946	1946	NUM
ajfa-6287	1	12	-	-	PUNCT
ajfa-6287	1	13	052x	052x	PROPN
ajfa-6287	1	14	2014	2014	NUM
ajfa-6287	1	15	,	,	PUNCT
ajfa-6287	1	16	vol	vol	NOUN
ajfa-6287	1	17	.	.	PROPN
ajfa-6287	1	18	6	6	NUM
ajfa-6287	1	19	,	,	PUNCT
ajfa-6287	1	20	no	no	INTJ
ajfa-6287	1	21	.	.	NOUN
ajfa-6287	1	22	2	2	NUM
ajfa-6287	1	23	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6287	1	24	261	261	NUM
ajfa-6287	1	25	tendency	tendency	NOUN
ajfa-6287	1	26	to	to	PART
ajfa-6287	1	27	choose	choose	VERB
ajfa-6287	1	28	big	big	ADJ
ajfa-6287	1	29	audit	audit	NOUN
ajfa-6287	1	30	firms	firm	NOUN
ajfa-6287	1	31	:	:	PUNCT
ajfa-6287	1	32	case	case	NOUN
ajfa-6287	1	33	of	of	ADP
ajfa-6287	1	34	indonesia	indonesia	PROPN
ajfa-6287	1	35	putu	putu	PROPN
ajfa-6287	1	36	agus	agus	PROPN
ajfa-6287	1	37	ardiana	ardiana	PROPN
ajfa-6287	1	38	faculty	faculty	PROPN
ajfa-6287	1	39	of	of	ADP
ajfa-6287	1	40	economics	economic	NOUN
ajfa-6287	1	41	and	and	CCONJ
ajfa-6287	1	42	business	business	NOUN
ajfa-6287	1	43	,	,	PUNCT
ajfa-6287	1	44	udayana	udayana	ADJ
ajfa-6287	1	45	university	university	NOUN
ajfa-6287	1	46	,	,	PUNCT
ajfa-6287	1	47	indonesia	indonesia	PROPN
ajfa-6287	1	48	e	e	PROPN
ajfa-6287	1	49	-	-	NOUN
ajfa-6287	1	50	mail	mail	NOUN
ajfa-6287	1	51	:	:	PUNCT
ajfa-6287	1	52	ardiana.idea@gmail.com	ardiana.idea@gmail.com	PROPN
ajfa-6287	1	53	received	receive	VERB
ajfa-6287	1	54	:	:	PUNCT
ajfa-6287	1	55	sep	sep	PROPN
ajfa-6287	1	56	.	.	PROPN
ajfa-6287	1	57	8	8	NUM
ajfa-6287	1	58	,	,	PUNCT
ajfa-6287	1	59	2014	2014	NUM
ajfa-6287	1	60	accepted	accept	VERB
ajfa-6287	1	61	:	:	PUNCT
ajfa-6287	1	62	oct	oct	PROPN
ajfa-6287	1	63	.	.	PROPN
ajfa-6287	1	64	12	12	NUM
ajfa-6287	1	65	,	,	PUNCT
ajfa-6287	1	66	2014	2014	NUM
ajfa-6287	1	67	published	publish	VERB
ajfa-6287	1	68	:	:	PUNCT
ajfa-6287	1	69	december	december	PROPN
ajfa-6287	1	70	1	1	NUM
ajfa-6287	1	71	,	,	PUNCT
ajfa-6287	1	72	2014	2014	NUM
ajfa-6287	1	73	doi:10.5296	doi:10.5296	NOUN
ajfa-6287	1	74	/	/	SYM
ajfa-6287	1	75	ajfa.v6i2.6287	ajfa.v6i2.6287	NUM
ajfa-6287	1	76	url	url	NOUN
ajfa-6287	1	77	:	:	PUNCT
ajfa-6287	1	78	http://dx.doi.org/10.5296/	http://dx.doi.org/10.5296/	X
ajfa-6287	1	79	ajfa.v6i2.6287	ajfa.v6i2.6287	PUNCT
ajfa-6287	1	80	abstract	abstract	ADV
ajfa-6287	1	81	this	this	DET
ajfa-6287	1	82	paper	paper	NOUN
ajfa-6287	1	83	investigates	investigate	VERB
ajfa-6287	1	84	the	the	DET
ajfa-6287	1	85	tendency	tendency	NOUN
ajfa-6287	1	86	of	of	ADP
ajfa-6287	1	87	companies	company	NOUN
ajfa-6287	1	88	to	to	PART
ajfa-6287	1	89	choose	choose	VERB
ajfa-6287	1	90	a	a	DET
ajfa-6287	1	91	big	big	ADJ
ajfa-6287	1	92	audit	audit	NOUN
ajfa-6287	1	93	firm	firm	NOUN
ajfa-6287	1	94	as	as	ADP
ajfa-6287	1	95	their	their	PRON
ajfa-6287	1	96	external	external	ADJ
ajfa-6287	1	97	auditor	auditor	NOUN
ajfa-6287	1	98	under	under	ADP
ajfa-6287	1	99	the	the	DET
ajfa-6287	1	100	condition	condition	NOUN
ajfa-6287	1	101	of	of	ADP
ajfa-6287	1	102	their	their	PRON
ajfa-6287	1	103	income	income	NOUN
ajfa-6287	1	104	smoothing	smooth	VERB
ajfa-6287	1	105	tendency	tendency	NOUN
ajfa-6287	1	106	and	and	CCONJ
ajfa-6287	1	107	risk	risk	VERB
ajfa-6287	1	108	tolerance	tolerance	NOUN
ajfa-6287	1	109	to	to	ADP
ajfa-6287	1	110	business	business	NOUN
ajfa-6287	1	111	and	and	CCONJ
ajfa-6287	1	112	financial	financial	ADJ
ajfa-6287	1	113	risks	risk	NOUN
ajfa-6287	1	114	.	.	PUNCT
ajfa-6287	2	1	using	use	VERB
ajfa-6287	2	2	2,240	2,240	NUM
ajfa-6287	2	3	company	company	NOUN
ajfa-6287	2	4	-	-	PUNCT
ajfa-6287	2	5	year	year	NOUN
ajfa-6287	2	6	observations	observation	NOUN
ajfa-6287	2	7	listed	list	VERB
ajfa-6287	2	8	on	on	ADP
ajfa-6287	2	9	the	the	DET
ajfa-6287	2	10	indonesian	indonesian	ADJ
ajfa-6287	2	11	stock	stock	PROPN
ajfa-6287	2	12	exchange	exchange	PROPN
ajfa-6287	2	13	,	,	PUNCT
ajfa-6287	2	14	it	it	PRON
ajfa-6287	2	15	generally	generally	ADV
ajfa-6287	2	16	reveals	reveal	VERB
ajfa-6287	2	17	that	that	SCONJ
ajfa-6287	2	18	companies	company	NOUN
ajfa-6287	2	19	with	with	ADP
ajfa-6287	2	20	lower	low	ADJ
ajfa-6287	2	21	tendency	tendency	NOUN
ajfa-6287	2	22	to	to	PART
ajfa-6287	2	23	smooth	smooth	VERB
ajfa-6287	2	24	earnings	earning	NOUN
ajfa-6287	2	25	and	and	CCONJ
ajfa-6287	2	26	companies	company	NOUN
ajfa-6287	2	27	with	with	ADP
ajfa-6287	2	28	intolerable	intolerable	ADJ
ajfa-6287	2	29	risk	risk	NOUN
ajfa-6287	2	30	tend	tend	VERB
ajfa-6287	2	31	to	to	PART
ajfa-6287	2	32	choose	choose	VERB
ajfa-6287	2	33	big	big	ADJ
ajfa-6287	2	34	audit	audit	NOUN
ajfa-6287	2	35	firms	firm	NOUN
ajfa-6287	2	36	.	.	PUNCT
ajfa-6287	3	1	these	these	DET
ajfa-6287	3	2	results	result	NOUN
ajfa-6287	3	3	are	be	AUX
ajfa-6287	3	4	also	also	ADV
ajfa-6287	3	5	consistent	consistent	ADJ
ajfa-6287	3	6	after	after	ADP
ajfa-6287	3	7	controlling	control	VERB
ajfa-6287	3	8	the	the	DET
ajfa-6287	3	9	asset	asset	NOUN
ajfa-6287	3	10	size	size	NOUN
ajfa-6287	3	11	of	of	ADP
ajfa-6287	3	12	companies	company	NOUN
ajfa-6287	3	13	(	(	PUNCT
ajfa-6287	3	14	clients	client	NOUN
ajfa-6287	3	15	)	)	PUNCT
ajfa-6287	3	16	.	.	PUNCT
ajfa-6287	4	1	in	in	ADP
ajfa-6287	4	2	addition	addition	NOUN
ajfa-6287	4	3	,	,	PUNCT
ajfa-6287	4	4	companies	company	NOUN
ajfa-6287	4	5	would	would	AUX
ajfa-6287	4	6	tend	tend	VERB
ajfa-6287	4	7	to	to	PART
ajfa-6287	4	8	show	show	VERB
ajfa-6287	4	9	indifferent	indifferent	ADJ
ajfa-6287	4	10	preference	preference	NOUN
ajfa-6287	4	11	when	when	SCONJ
ajfa-6287	4	12	the	the	DET
ajfa-6287	4	13	opportunistic	opportunistic	ADJ
ajfa-6287	4	14	and	and	CCONJ
ajfa-6287	4	15	non	non	ADJ
ajfa-6287	4	16	-	-	ADJ
ajfa-6287	4	17	opportunistic	opportunistic	ADJ
ajfa-6287	4	18	income	income	NOUN
ajfa-6287	4	19	smoothing	smooth	VERB
ajfa-6287	4	20	tendencies	tendency	NOUN
ajfa-6287	4	21	are	be	AUX
ajfa-6287	4	22	in	in	ADP
ajfa-6287	4	23	the	the	DET
ajfa-6287	4	24	same	same	ADJ
ajfa-6287	4	25	proportion	proportion	NOUN
ajfa-6287	4	26	.	.	PUNCT
ajfa-6287	5	1	this	this	DET
ajfa-6287	5	2	paper	paper	NOUN
ajfa-6287	5	3	also	also	ADV
ajfa-6287	5	4	implies	imply	VERB
ajfa-6287	5	5	that	that	SCONJ
ajfa-6287	5	6	audit	audit	NOUN
ajfa-6287	5	7	firms	firm	NOUN
ajfa-6287	5	8	tend	tend	VERB
ajfa-6287	5	9	to	to	PART
ajfa-6287	5	10	accept	accept	VERB
ajfa-6287	5	11	audit	audit	NOUN
ajfa-6287	5	12	offers	offer	NOUN
ajfa-6287	5	13	from	from	ADP
ajfa-6287	5	14	clients	client	NOUN
ajfa-6287	5	15	with	with	ADP
ajfa-6287	5	16	intolerable	intolerable	ADJ
ajfa-6287	5	17	risk	risk	NOUN
ajfa-6287	5	18	but	but	CCONJ
ajfa-6287	5	19	with	with	ADP
ajfa-6287	5	20	greater	great	ADJ
ajfa-6287	5	21	asset	asset	NOUN
ajfa-6287	5	22	size	size	NOUN
ajfa-6287	5	23	to	to	PART
ajfa-6287	5	24	compensate	compensate	VERB
ajfa-6287	5	25	higher	high	ADJ
ajfa-6287	5	26	risk	risk	NOUN
ajfa-6287	5	27	.	.	PUNCT
ajfa-6287	6	1	the	the	DET
ajfa-6287	6	2	situation	situation	NOUN
ajfa-6287	6	3	where	where	SCONJ
ajfa-6287	6	4	big	big	ADJ
ajfa-6287	6	5	audit	audit	NOUN
ajfa-6287	6	6	firms	firm	NOUN
ajfa-6287	6	7	accept	accept	VERB
ajfa-6287	6	8	clients	client	NOUN
ajfa-6287	6	9	with	with	ADP
ajfa-6287	6	10	intolerable	intolerable	ADJ
ajfa-6287	6	11	risk	risk	NOUN
ajfa-6287	6	12	level	level	NOUN
ajfa-6287	6	13	indicates	indicate	VERB
ajfa-6287	6	14	that	that	SCONJ
ajfa-6287	6	15	non	non	ADJ
ajfa-6287	6	16	-	-	ADJ
ajfa-6287	6	17	big	big	ADJ
ajfa-6287	6	18	audit	audit	NOUN
ajfa-6287	6	19	firms	firm	NOUN
ajfa-6287	6	20	are	be	AUX
ajfa-6287	6	21	not	not	PART
ajfa-6287	6	22	capable	capable	ADJ
ajfa-6287	6	23	of	of	ADP
ajfa-6287	6	24	doing	do	VERB
ajfa-6287	6	25	so	so	ADV
ajfa-6287	6	26	and	and	CCONJ
ajfa-6287	6	27	audit	audit	NOUN
ajfa-6287	6	28	firms	firm	NOUN
ajfa-6287	6	29	in	in	ADP
ajfa-6287	6	30	indonesia	indonesia	PROPN
ajfa-6287	6	31	operate	operate	VERB
ajfa-6287	6	32	in	in	ADP
ajfa-6287	6	33	weak	weak	ADJ
ajfa-6287	6	34	litigation	litigation	NOUN
ajfa-6287	6	35	environment	environment	NOUN
ajfa-6287	6	36	.	.	PUNCT
ajfa-6287	7	1	keywords	keyword	NOUN
ajfa-6287	7	2	:	:	PUNCT
ajfa-6287	7	3	income	income	NOUN
ajfa-6287	7	4	smoothing	smooth	VERB
ajfa-6287	7	5	tendency	tendency	NOUN
ajfa-6287	7	6	,	,	PUNCT
ajfa-6287	7	7	business	business	NOUN
ajfa-6287	7	8	and	and	CCONJ
ajfa-6287	7	9	financial	financial	ADJ
ajfa-6287	7	10	risk	risk	NOUN
ajfa-6287	7	11	tolerance	tolerance	NOUN
ajfa-6287	7	12	,	,	PUNCT
ajfa-6287	7	13	client	client	NOUN
ajfa-6287	7	14	size	size	NOUN
ajfa-6287	7	15	,	,	PUNCT
ajfa-6287	7	16	audit	audit	NOUN
ajfa-6287	7	17	firm	firm	ADJ
ajfa-6287	7	18	size	size	NOUN
ajfa-6287	7	19	asian	asian	ADJ
ajfa-6287	7	20	journal	journal	NOUN
ajfa-6287	7	21	of	of	ADP
ajfa-6287	7	22	finance	finance	PROPN
ajfa-6287	7	23	&	&	CCONJ
ajfa-6287	7	24	accounting	accounting	PROPN
ajfa-6287	7	25	issn	issn	PROPN
ajfa-6287	7	26	1946	1946	NUM
ajfa-6287	7	27	-	-	PUNCT
ajfa-6287	7	28	052x	052x	PROPN
ajfa-6287	7	29	2014	2014	NUM
ajfa-6287	7	30	,	,	PUNCT
ajfa-6287	7	31	vol	vol	NOUN
ajfa-6287	7	32	.	.	PROPN
ajfa-6287	7	33	6	6	NUM
ajfa-6287	7	34	,	,	PUNCT
ajfa-6287	7	35	no	no	INTJ
ajfa-6287	7	36	.	.	NOUN
ajfa-6287	7	37	2	2	NUM
ajfa-6287	7	38	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6287	7	39	262	262	NUM
ajfa-6287	7	40	1	1	NUM
ajfa-6287	7	41	.	.	PUNCT
ajfa-6287	8	1	introduction	introduction	NOUN
ajfa-6287	8	2	the	the	DET
ajfa-6287	8	3	need	need	NOUN
ajfa-6287	8	4	of	of	ADP
ajfa-6287	8	5	audit	audit	NOUN
ajfa-6287	8	6	service	service	NOUN
ajfa-6287	8	7	from	from	ADP
ajfa-6287	8	8	external	external	ADJ
ajfa-6287	8	9	auditors	auditor	NOUN
ajfa-6287	8	10	comes	come	VERB
ajfa-6287	8	11	from	from	ADP
ajfa-6287	8	12	a	a	DET
ajfa-6287	8	13	consequence	consequence	NOUN
ajfa-6287	8	14	of	of	ADP
ajfa-6287	8	15	asymmetry	asymmetry	NOUN
ajfa-6287	8	16	information	information	NOUN
ajfa-6287	8	17	between	between	ADP
ajfa-6287	8	18	stockholders	stockholder	NOUN
ajfa-6287	8	19	or	or	CCONJ
ajfa-6287	8	20	principal	principal	NOUN
ajfa-6287	8	21	(	(	PUNCT
ajfa-6287	8	22	external	external	ADJ
ajfa-6287	8	23	party	party	NOUN
ajfa-6287	8	24	)	)	PUNCT
ajfa-6287	8	25	and	and	CCONJ
ajfa-6287	8	26	management	management	NOUN
ajfa-6287	8	27	or	or	CCONJ
ajfa-6287	8	28	agent	agent	NOUN
ajfa-6287	8	29	(	(	PUNCT
ajfa-6287	8	30	internal	internal	ADJ
ajfa-6287	8	31	party	party	NOUN
ajfa-6287	8	32	)	)	PUNCT
ajfa-6287	8	33	.	.	PUNCT
ajfa-6287	9	1	the	the	DET
ajfa-6287	9	2	asymmetry	asymmetry	NOUN
ajfa-6287	9	3	information	information	NOUN
ajfa-6287	9	4	leads	lead	VERB
ajfa-6287	9	5	to	to	ADP
ajfa-6287	9	6	the	the	DET
ajfa-6287	9	7	need	need	NOUN
ajfa-6287	9	8	of	of	ADP
ajfa-6287	9	9	independent	independent	ADJ
ajfa-6287	9	10	party	party	NOUN
ajfa-6287	9	11	to	to	PART
ajfa-6287	9	12	provide	provide	VERB
ajfa-6287	9	13	assurance	assurance	NOUN
ajfa-6287	9	14	services	service	NOUN
ajfa-6287	9	15	that	that	PRON
ajfa-6287	9	16	the	the	DET
ajfa-6287	9	17	financial	financial	ADJ
ajfa-6287	9	18	statements	statement	NOUN
ajfa-6287	9	19	prepared	prepare	VERB
ajfa-6287	9	20	by	by	ADP
ajfa-6287	9	21	the	the	DET
ajfa-6287	9	22	agent	agent	NOUN
ajfa-6287	9	23	have	have	AUX
ajfa-6287	9	24	been	be	AUX
ajfa-6287	9	25	in	in	ADP
ajfa-6287	9	26	accordance	accordance	NOUN
ajfa-6287	9	27	with	with	ADP
ajfa-6287	9	28	accounting	accounting	NOUN
ajfa-6287	9	29	standards	standard	NOUN
ajfa-6287	9	30	.	.	PUNCT
ajfa-6287	10	1	in	in	ADP
ajfa-6287	10	2	many	many	ADJ
ajfa-6287	10	3	cases	case	NOUN
ajfa-6287	10	4	,	,	PUNCT
ajfa-6287	10	5	asymmetry	asymmetry	NOUN
ajfa-6287	10	6	information	information	NOUN
ajfa-6287	10	7	between	between	ADP
ajfa-6287	10	8	principal	principal	NOUN
ajfa-6287	10	9	and	and	CCONJ
ajfa-6287	10	10	agent	agent	NOUN
ajfa-6287	10	11	causes	cause	VERB
ajfa-6287	10	12	moral	moral	ADJ
ajfa-6287	10	13	hazard	hazard	NOUN
ajfa-6287	10	14	in	in	ADP
ajfa-6287	10	15	the	the	DET
ajfa-6287	10	16	sense	sense	NOUN
ajfa-6287	10	17	that	that	PRON
ajfa-6287	10	18	agent	agent	NOUN
ajfa-6287	10	19	tend	tend	VERB
ajfa-6287	10	20	to	to	PART
ajfa-6287	10	21	act	act	VERB
ajfa-6287	10	22	for	for	ADP
ajfa-6287	10	23	their	their	PRON
ajfa-6287	10	24	personal	personal	ADJ
ajfa-6287	10	25	interest	interest	NOUN
ajfa-6287	10	26	which	which	PRON
ajfa-6287	10	27	is	be	AUX
ajfa-6287	10	28	unlikely	unlikely	ADJ
ajfa-6287	10	29	in	in	ADP
ajfa-6287	10	30	the	the	DET
ajfa-6287	10	31	line	line	NOUN
ajfa-6287	10	32	with	with	ADP
ajfa-6287	10	33	principal	principal	NOUN
ajfa-6287	10	34	’s	’s	PART
ajfa-6287	10	35	interest	interest	NOUN
ajfa-6287	10	36	(	(	PUNCT
ajfa-6287	10	37	jensen	jensen	PROPN
ajfa-6287	10	38	&	&	CCONJ
ajfa-6287	10	39	meckling	meckling	PROPN
ajfa-6287	10	40	,	,	PUNCT
ajfa-6287	10	41	1976	1976	NUM
ajfa-6287	10	42	;	;	PUNCT
ajfa-6287	10	43	watts	watts	PROPN
ajfa-6287	10	44	&	&	CCONJ
ajfa-6287	10	45	zimmerman	zimmerman	PROPN
ajfa-6287	10	46	,	,	PUNCT
ajfa-6287	10	47	1983	1983	NUM
ajfa-6287	10	48	)	)	PUNCT
ajfa-6287	10	49	.	.	PUNCT
ajfa-6287	11	1	agency	agency	NOUN
ajfa-6287	11	2	theory	theory	NOUN
ajfa-6287	11	3	predicts	predict	VERB
ajfa-6287	11	4	that	that	SCONJ
ajfa-6287	11	5	the	the	DET
ajfa-6287	11	6	awareness	awareness	NOUN
ajfa-6287	11	7	of	of	ADP
ajfa-6287	11	8	principal	principal	NOUN
ajfa-6287	11	9	and	and	CCONJ
ajfa-6287	11	10	agent	agent	NOUN
ajfa-6287	11	11	about	about	ADP
ajfa-6287	11	12	the	the	DET
ajfa-6287	11	13	existence	existence	NOUN
ajfa-6287	11	14	of	of	ADP
ajfa-6287	11	15	moral	moral	ADJ
ajfa-6287	11	16	hazard	hazard	NOUN
ajfa-6287	11	17	might	might	AUX
ajfa-6287	11	18	be	be	AUX
ajfa-6287	11	19	achieved	achieve	VERB
ajfa-6287	11	20	by	by	ADP
ajfa-6287	11	21	goal	goal	NOUN
ajfa-6287	11	22	congruence	congruence	NOUN
ajfa-6287	11	23	or	or	CCONJ
ajfa-6287	11	24	harmonization	harmonization	NOUN
ajfa-6287	11	25	.	.	PUNCT
ajfa-6287	12	1	the	the	DET
ajfa-6287	12	2	more	more	ADV
ajfa-6287	12	3	complex	complex	ADJ
ajfa-6287	12	4	the	the	DET
ajfa-6287	12	5	agency	agency	NOUN
ajfa-6287	12	6	conflict	conflict	NOUN
ajfa-6287	12	7	,	,	PUNCT
ajfa-6287	12	8	the	the	PRON
ajfa-6287	12	9	greater	great	ADJ
ajfa-6287	12	10	the	the	DET
ajfa-6287	12	11	demand	demand	NOUN
ajfa-6287	12	12	on	on	ADP
ajfa-6287	12	13	external	external	ADJ
ajfa-6287	12	14	audit	audit	NOUN
ajfa-6287	12	15	and	and	CCONJ
ajfa-6287	12	16	the	the	DET
ajfa-6287	12	17	quality	quality	NOUN
ajfa-6287	12	18	of	of	ADP
ajfa-6287	12	19	audit	audit	NOUN
ajfa-6287	12	20	(	(	PUNCT
ajfa-6287	12	21	palmrose	palmrose	ADJ
ajfa-6287	12	22	,	,	PUNCT
ajfa-6287	12	23	1984	1984	NUM
ajfa-6287	12	24	;	;	PUNCT
ajfa-6287	12	25	francis	francis	PROPN
ajfa-6287	12	26	&	&	CCONJ
ajfa-6287	12	27	wilson	wilson	PROPN
ajfa-6287	12	28	,	,	PUNCT
ajfa-6287	12	29	1988	1988	NUM
ajfa-6287	12	30	;	;	PUNCT
ajfa-6287	12	31	defond	defond	NOUN
ajfa-6287	12	32	,	,	PUNCT
ajfa-6287	12	33	1992	1992	NUM
ajfa-6287	12	34	;	;	PUNCT
ajfa-6287	12	35	and	and	CCONJ
ajfa-6287	12	36	craswell	craswell	VERB
ajfa-6287	12	37	et	et	PROPN
ajfa-6287	12	38	al	al	PROPN
ajfa-6287	12	39	.	.	PROPN
ajfa-6287	12	40	,	,	PUNCT
ajfa-6287	12	41	1995	1995	NUM
ajfa-6287	12	42	)	)	PUNCT
ajfa-6287	12	43	.	.	PUNCT
ajfa-6287	13	1	a	a	DET
ajfa-6287	13	2	number	number	NOUN
ajfa-6287	13	3	of	of	ADP
ajfa-6287	13	4	research	research	NOUN
ajfa-6287	13	5	publications	publication	NOUN
ajfa-6287	13	6	about	about	ADP
ajfa-6287	13	7	audit	audit	NOUN
ajfa-6287	13	8	quality	quality	NOUN
ajfa-6287	13	9	and	and	CCONJ
ajfa-6287	13	10	auditor	auditor	NOUN
ajfa-6287	13	11	reputation	reputation	NOUN
ajfa-6287	13	12	(	(	PUNCT
ajfa-6287	13	13	proxied	proxie	VERB
ajfa-6287	13	14	by	by	ADP
ajfa-6287	13	15	audit	audit	NOUN
ajfa-6287	13	16	firm	firm	ADJ
ajfa-6287	13	17	size	size	NOUN
ajfa-6287	13	18	or	or	CCONJ
ajfa-6287	13	19	auditor	auditor	NOUN
ajfa-6287	13	20	brand	brand	NOUN
ajfa-6287	13	21	name	name	NOUN
ajfa-6287	13	22	)	)	PUNCT
ajfa-6287	13	23	show	show	VERB
ajfa-6287	13	24	that	that	SCONJ
ajfa-6287	13	25	big	big	ADJ
ajfa-6287	13	26	audit	audit	NOUN
ajfa-6287	13	27	firms	firm	NOUN
ajfa-6287	13	28	or	or	CCONJ
ajfa-6287	13	29	brand	brand	NOUN
ajfa-6287	13	30	name	name	NOUN
ajfa-6287	13	31	auditors	auditor	NOUN
ajfa-6287	13	32	have	have	VERB
ajfa-6287	13	33	greater	great	ADJ
ajfa-6287	13	34	monitoring	monitoring	NOUN
ajfa-6287	13	35	strength	strength	NOUN
ajfa-6287	13	36	which	which	PRON
ajfa-6287	13	37	is	be	AUX
ajfa-6287	13	38	capable	capable	ADJ
ajfa-6287	13	39	of	of	ADP
ajfa-6287	13	40	resulting	result	VERB
ajfa-6287	13	41	greater	great	ADJ
ajfa-6287	13	42	information	information	NOUN
ajfa-6287	13	43	quality	quality	NOUN
ajfa-6287	13	44	and	and	CCONJ
ajfa-6287	13	45	credibility	credibility	NOUN
ajfa-6287	13	46	(	(	PUNCT
ajfa-6287	13	47	deangelo	deangelo	PROPN
ajfa-6287	13	48	,	,	PUNCT
ajfa-6287	13	49	1981	1981	NUM
ajfa-6287	13	50	;	;	PUNCT
ajfa-6287	13	51	dopuch	dopuch	PROPN
ajfa-6287	13	52	&	&	CCONJ
ajfa-6287	13	53	simunic	simunic	ADJ
ajfa-6287	13	54	,	,	PUNCT
ajfa-6287	13	55	1982	1982	NUM
ajfa-6287	13	56	;	;	PUNCT
ajfa-6287	13	57	titman	titman	PROPN
ajfa-6287	13	58	&	&	CCONJ
ajfa-6287	13	59	trueman	trueman	PROPN
ajfa-6287	13	60	,	,	PUNCT
ajfa-6287	13	61	1986	1986	NUM
ajfa-6287	13	62	;	;	PUNCT
ajfa-6287	13	63	and	and	CCONJ
ajfa-6287	13	64	beatty	beatty	PROPN
ajfa-6287	13	65	,	,	PUNCT
ajfa-6287	13	66	1986	1986	NUM
ajfa-6287	13	67	)	)	PUNCT
ajfa-6287	13	68	.	.	PUNCT
ajfa-6287	14	1	more	more	ADV
ajfa-6287	14	2	specifically	specifically	ADV
ajfa-6287	14	3	,	,	PUNCT
ajfa-6287	14	4	beatty	beatty	PROPN
ajfa-6287	14	5	(	(	PUNCT
ajfa-6287	14	6	1986	1986	NUM
ajfa-6287	14	7	)	)	PUNCT
ajfa-6287	14	8	shows	show	VERB
ajfa-6287	14	9	that	that	SCONJ
ajfa-6287	14	10	big	big	ADJ
ajfa-6287	14	11	audit	audit	NOUN
ajfa-6287	14	12	firms	firm	NOUN
ajfa-6287	14	13	or	or	CCONJ
ajfa-6287	14	14	brand	brand	NOUN
ajfa-6287	14	15	name	name	NOUN
ajfa-6287	14	16	auditors	auditor	NOUN
ajfa-6287	14	17	tend	tend	VERB
ajfa-6287	14	18	to	to	PART
ajfa-6287	14	19	provide	provide	VERB
ajfa-6287	14	20	audit	audit	NOUN
ajfa-6287	14	21	services	service	NOUN
ajfa-6287	14	22	to	to	ADP
ajfa-6287	14	23	clients	client	NOUN
ajfa-6287	14	24	with	with	ADP
ajfa-6287	14	25	greater	great	ADJ
ajfa-6287	14	26	asset	asset	NOUN
ajfa-6287	14	27	size	size	NOUN
ajfa-6287	14	28	but	but	CCONJ
ajfa-6287	14	29	lower	low	ADJ
ajfa-6287	14	30	financial	financial	ADJ
ajfa-6287	14	31	and	and	CCONJ
ajfa-6287	14	32	litigation	litigation	NOUN
ajfa-6287	14	33	risks	risk	NOUN
ajfa-6287	14	34	.	.	PUNCT
ajfa-6287	15	1	an	an	DET
ajfa-6287	15	2	interesting	interesting	ADJ
ajfa-6287	15	3	empirical	empirical	ADJ
ajfa-6287	15	4	finding	finding	NOUN
ajfa-6287	15	5	reveals	reveal	VERB
ajfa-6287	15	6	that	that	SCONJ
ajfa-6287	15	7	brand	brand	NOUN
ajfa-6287	15	8	name	name	NOUN
ajfa-6287	15	9	audiors	audior	NOUN
ajfa-6287	15	10	effectively	effectively	ADV
ajfa-6287	15	11	reduce	reduce	VERB
ajfa-6287	15	12	the	the	DET
ajfa-6287	15	13	tendency	tendency	NOUN
ajfa-6287	15	14	of	of	ADP
ajfa-6287	15	15	companies	company	NOUN
ajfa-6287	15	16	to	to	PART
ajfa-6287	15	17	commit	commit	VERB
ajfa-6287	15	18	earnings	earning	NOUN
ajfa-6287	15	19	management	management	NOUN
ajfa-6287	15	20	(	(	PUNCT
ajfa-6287	15	21	dopuch	dopuch	ADJ
ajfa-6287	15	22	&	&	CCONJ
ajfa-6287	15	23	simunic	simunic	ADJ
ajfa-6287	15	24	,	,	PUNCT
ajfa-6287	15	25	1982	1982	NUM
ajfa-6287	15	26	)	)	PUNCT
ajfa-6287	15	27	.	.	PUNCT
ajfa-6287	16	1	this	this	PRON
ajfa-6287	16	2	is	be	AUX
ajfa-6287	16	3	because	because	SCONJ
ajfa-6287	16	4	the	the	DET
ajfa-6287	16	5	brand	brand	NOUN
ajfa-6287	16	6	name	name	NOUN
ajfa-6287	16	7	auditors	auditor	NOUN
ajfa-6287	16	8	have	have	VERB
ajfa-6287	16	9	greater	great	ADJ
ajfa-6287	16	10	resources	resource	NOUN
ajfa-6287	16	11	with	with	ADP
ajfa-6287	16	12	better	well	ADJ
ajfa-6287	16	13	quality	quality	NOUN
ajfa-6287	16	14	to	to	PART
ajfa-6287	16	15	execute	execute	VERB
ajfa-6287	16	16	more	more	ADJ
ajfa-6287	16	17	complex	complex	ADJ
ajfa-6287	16	18	audit	audit	NOUN
ajfa-6287	16	19	procedures	procedure	NOUN
ajfa-6287	16	20	.	.	PUNCT
ajfa-6287	17	1	becker	becker	PROPN
ajfa-6287	17	2	et	et	PROPN
ajfa-6287	17	3	al	al	PROPN
ajfa-6287	17	4	.	.	PROPN
ajfa-6287	18	1	(	(	PUNCT
ajfa-6287	18	2	1998	1998	NUM
ajfa-6287	18	3	)	)	PUNCT
ajfa-6287	18	4	find	find	VERB
ajfa-6287	18	5	that	that	SCONJ
ajfa-6287	18	6	discretionary	discretionary	ADJ
ajfa-6287	18	7	accruals	accrual	NOUN
ajfa-6287	18	8	are	be	AUX
ajfa-6287	18	9	higher	high	ADJ
ajfa-6287	18	10	for	for	ADP
ajfa-6287	18	11	companies	company	NOUN
ajfa-6287	18	12	audited	audit	VERB
ajfa-6287	18	13	by	by	ADP
ajfa-6287	18	14	small	small	ADJ
ajfa-6287	18	15	audit	audit	NOUN
ajfa-6287	18	16	firms	firm	NOUN
ajfa-6287	18	17	or	or	CCONJ
ajfa-6287	18	18	non	non	ADJ
ajfa-6287	18	19	-	-	ADJ
ajfa-6287	18	20	brand	brand	ADJ
ajfa-6287	18	21	name	name	NOUN
ajfa-6287	18	22	auditors	auditor	NOUN
ajfa-6287	18	23	.	.	PUNCT
ajfa-6287	19	1	the	the	DET
ajfa-6287	19	2	existence	existence	NOUN
ajfa-6287	19	3	of	of	ADP
ajfa-6287	19	4	higher	high	ADJ
ajfa-6287	19	5	discretionary	discretionary	ADJ
ajfa-6287	19	6	accruals	accrual	NOUN
ajfa-6287	19	7	indicates	indicate	VERB
ajfa-6287	19	8	greater	great	ADJ
ajfa-6287	19	9	tendency	tendency	NOUN
ajfa-6287	19	10	of	of	ADP
ajfa-6287	19	11	earnings	earning	NOUN
ajfa-6287	19	12	management	management	NOUN
ajfa-6287	19	13	.	.	PUNCT
ajfa-6287	20	1	risk	risk	NOUN
ajfa-6287	20	2	is	be	AUX
ajfa-6287	20	3	basically	basically	ADV
ajfa-6287	20	4	the	the	DET
ajfa-6287	20	5	variation	variation	NOUN
ajfa-6287	20	6	of	of	ADP
ajfa-6287	20	7	an	an	DET
ajfa-6287	20	8	actual	actual	ADJ
ajfa-6287	20	9	value	value	NOUN
ajfa-6287	20	10	from	from	ADP
ajfa-6287	20	11	its	its	PRON
ajfa-6287	20	12	expected	expect	VERB
ajfa-6287	20	13	value	value	NOUN
ajfa-6287	20	14	and	and	CCONJ
ajfa-6287	20	15	each	each	DET
ajfa-6287	20	16	individual	individual	NOUN
ajfa-6287	20	17	has	have	VERB
ajfa-6287	20	18	different	different	ADJ
ajfa-6287	20	19	preference	preference	NOUN
ajfa-6287	20	20	of	of	ADP
ajfa-6287	20	21	risk	risk	NOUN
ajfa-6287	20	22	level	level	NOUN
ajfa-6287	20	23	.	.	PUNCT
ajfa-6287	21	1	even	even	ADV
ajfa-6287	21	2	though	though	SCONJ
ajfa-6287	21	3	companies	company	NOUN
ajfa-6287	21	4	do	do	AUX
ajfa-6287	21	5	not	not	PART
ajfa-6287	21	6	have	have	VERB
ajfa-6287	21	7	debt	debt	NOUN
ajfa-6287	21	8	at	at	ADV
ajfa-6287	21	9	all	all	ADV
ajfa-6287	21	10	,	,	PUNCT
ajfa-6287	21	11	those	those	DET
ajfa-6287	21	12	companies	company	NOUN
ajfa-6287	21	13	remain	remain	VERB
ajfa-6287	21	14	have	have	VERB
ajfa-6287	21	15	risk	risk	NOUN
ajfa-6287	21	16	associated	associate	VERB
ajfa-6287	21	17	with	with	ADP
ajfa-6287	21	18	the	the	DET
ajfa-6287	21	19	business	business	NOUN
ajfa-6287	21	20	that	that	PRON
ajfa-6287	21	21	the	the	DET
ajfa-6287	21	22	companies	company	NOUN
ajfa-6287	21	23	run	run	VERB
ajfa-6287	21	24	(	(	PUNCT
ajfa-6287	21	25	so	so	ADV
ajfa-6287	21	26	called	call	VERB
ajfa-6287	21	27	business	business	NOUN
ajfa-6287	21	28	risk	risk	NOUN
ajfa-6287	21	29	)	)	PUNCT
ajfa-6287	21	30	.	.	PUNCT
ajfa-6287	22	1	when	when	SCONJ
ajfa-6287	22	2	companies	company	NOUN
ajfa-6287	22	3	start	start	VERB
ajfa-6287	22	4	to	to	PART
ajfa-6287	22	5	have	have	VERB
ajfa-6287	22	6	debt	debt	NOUN
ajfa-6287	22	7	,	,	PUNCT
ajfa-6287	22	8	those	those	DET
ajfa-6287	22	9	companies	company	NOUN
ajfa-6287	22	10	start	start	VERB
ajfa-6287	22	11	to	to	PART
ajfa-6287	22	12	bear	bear	VERB
ajfa-6287	22	13	financial	financial	ADJ
ajfa-6287	22	14	risk	risk	NOUN
ajfa-6287	22	15	.	.	PUNCT
ajfa-6287	23	1	there	there	PRON
ajfa-6287	23	2	is	be	VERB
ajfa-6287	23	3	a	a	DET
ajfa-6287	23	4	trade	trade	NOUN
ajfa-6287	23	5	-	-	PUNCT
ajfa-6287	23	6	off	off	NOUN
ajfa-6287	23	7	between	between	ADP
ajfa-6287	23	8	business	business	NOUN
ajfa-6287	23	9	risk	risk	NOUN
ajfa-6287	23	10	and	and	CCONJ
ajfa-6287	23	11	financial	financial	ADJ
ajfa-6287	23	12	risk	risk	NOUN
ajfa-6287	23	13	.	.	PUNCT
ajfa-6287	24	1	for	for	ADP
ajfa-6287	24	2	example	example	NOUN
ajfa-6287	24	3	,	,	PUNCT
ajfa-6287	24	4	mining	mining	NOUN
ajfa-6287	24	5	companies	company	NOUN
ajfa-6287	24	6	have	have	VERB
ajfa-6287	24	7	greater	great	ADJ
ajfa-6287	24	8	business	business	NOUN
ajfa-6287	24	9	risk	risk	NOUN
ajfa-6287	24	10	than	than	ADP
ajfa-6287	24	11	companies	company	NOUN
ajfa-6287	24	12	in	in	ADP
ajfa-6287	24	13	consumer	consumer	NOUN
ajfa-6287	24	14	goods	good	NOUN
ajfa-6287	24	15	because	because	SCONJ
ajfa-6287	24	16	mining	mining	NOUN
ajfa-6287	24	17	companies	company	NOUN
ajfa-6287	24	18	are	be	AUX
ajfa-6287	24	19	highly	highly	ADV
ajfa-6287	24	20	depended	depend	VERB
ajfa-6287	24	21	on	on	ADP
ajfa-6287	24	22	climate	climate	NOUN
ajfa-6287	24	23	,	,	PUNCT
ajfa-6287	24	24	weather	weather	NOUN
ajfa-6287	24	25	,	,	PUNCT
ajfa-6287	24	26	temperature	temperature	NOUN
ajfa-6287	24	27	,	,	PUNCT
ajfa-6287	24	28	and	and	CCONJ
ajfa-6287	24	29	other	other	ADJ
ajfa-6287	24	30	extraordinary	extraordinary	ADJ
ajfa-6287	24	31	factors	factor	NOUN
ajfa-6287	24	32	that	that	PRON
ajfa-6287	24	33	are	be	AUX
ajfa-6287	24	34	very	very	ADV
ajfa-6287	24	35	difficult	difficult	ADJ
ajfa-6287	24	36	to	to	PART
ajfa-6287	24	37	control	control	VERB
ajfa-6287	24	38	.	.	PUNCT
ajfa-6287	25	1	if	if	SCONJ
ajfa-6287	25	2	mining	mining	NOUN
ajfa-6287	25	3	companies	company	NOUN
ajfa-6287	25	4	with	with	ADP
ajfa-6287	25	5	greater	great	ADJ
ajfa-6287	25	6	business	business	NOUN
ajfa-6287	25	7	risk	risk	NOUN
ajfa-6287	25	8	want	want	VERB
ajfa-6287	25	9	to	to	PART
ajfa-6287	25	10	have	have	VERB
ajfa-6287	25	11	debt	debt	NOUN
ajfa-6287	25	12	,	,	PUNCT
ajfa-6287	25	13	their	their	PRON
ajfa-6287	25	14	financial	financial	ADJ
ajfa-6287	25	15	risk	risk	NOUN
ajfa-6287	25	16	tolerance	tolerance	NOUN
ajfa-6287	25	17	is	be	AUX
ajfa-6287	25	18	lower	low	ADJ
ajfa-6287	25	19	than	than	ADP
ajfa-6287	25	20	those	those	PRON
ajfa-6287	25	21	with	with	ADP
ajfa-6287	25	22	lower	low	ADJ
ajfa-6287	25	23	business	business	NOUN
ajfa-6287	25	24	risk	risk	NOUN
ajfa-6287	25	25	.	.	PUNCT
ajfa-6287	26	1	beatty	beatty	PROPN
ajfa-6287	26	2	(	(	PUNCT
ajfa-6287	26	3	1986	1986	NUM
ajfa-6287	26	4	)	)	PUNCT
ajfa-6287	26	5	finds	find	VERB
ajfa-6287	26	6	that	that	SCONJ
ajfa-6287	26	7	brand	brand	NOUN
ajfa-6287	26	8	name	name	NOUN
ajfa-6287	26	9	auditors	auditor	NOUN
ajfa-6287	26	10	prefer	prefer	VERB
ajfa-6287	26	11	choosing	choose	VERB
ajfa-6287	26	12	clients	client	NOUN
ajfa-6287	26	13	with	with	ADP
ajfa-6287	26	14	lower	low	ADJ
ajfa-6287	26	15	financial	financial	ADJ
ajfa-6287	26	16	and	and	CCONJ
ajfa-6287	26	17	litigation	litigation	NOUN
ajfa-6287	26	18	risks	risk	NOUN
ajfa-6287	26	19	.	.	PUNCT
ajfa-6287	27	1	previous	previous	ADJ
ajfa-6287	27	2	research	research	NOUN
ajfa-6287	27	3	publications	publication	NOUN
ajfa-6287	27	4	about	about	ADP
ajfa-6287	27	5	the	the	DET
ajfa-6287	27	6	relationship	relationship	NOUN
ajfa-6287	27	7	between	between	ADP
ajfa-6287	27	8	earnings	earning	NOUN
ajfa-6287	27	9	management	management	NOUN
ajfa-6287	27	10	and	and	CCONJ
ajfa-6287	27	11	audit	audit	NOUN
ajfa-6287	27	12	quality	quality	NOUN
ajfa-6287	27	13	(	(	PUNCT
ajfa-6287	27	14	measured	measure	VERB
ajfa-6287	27	15	by	by	ADP
ajfa-6287	27	16	audit	audit	NOUN
ajfa-6287	27	17	firm	firm	ADJ
ajfa-6287	27	18	size	size	NOUN
ajfa-6287	27	19	)	)	PUNCT
ajfa-6287	27	20	result	result	NOUN
ajfa-6287	27	21	in	in	ADP
ajfa-6287	27	22	endless	endless	ADJ
ajfa-6287	27	23	debates	debate	NOUN
ajfa-6287	27	24	regarding	regard	VERB
ajfa-6287	27	25	earnings	earning	NOUN
ajfa-6287	27	26	management	management	NOUN
ajfa-6287	27	27	measurement	measurement	NOUN
ajfa-6287	27	28	and	and	CCONJ
ajfa-6287	27	29	a	a	DET
ajfa-6287	27	30	critical	critical	ADJ
ajfa-6287	27	31	question	question	NOUN
ajfa-6287	27	32	about	about	ADP
ajfa-6287	27	33	whether	whether	SCONJ
ajfa-6287	27	34	or	or	CCONJ
ajfa-6287	27	35	not	not	PART
ajfa-6287	27	36	brand	brand	NOUN
ajfa-6287	27	37	name	name	NOUN
ajfa-6287	27	38	auditors	auditor	NOUN
ajfa-6287	27	39	really	really	ADV
ajfa-6287	27	40	reflect	reflect	VERB
ajfa-6287	27	41	better	well	ADJ
ajfa-6287	27	42	audit	audit	NOUN
ajfa-6287	27	43	quality	quality	NOUN
ajfa-6287	27	44	.	.	PUNCT
ajfa-6287	28	1	most	most	ADJ
ajfa-6287	28	2	researchers	researcher	NOUN
ajfa-6287	28	3	measure	measure	VERB
ajfa-6287	28	4	earnings	earning	NOUN
ajfa-6287	28	5	management	management	NOUN
ajfa-6287	28	6	indication	indication	NOUN
ajfa-6287	28	7	by	by	ADP
ajfa-6287	28	8	discretionary	discretionary	ADJ
ajfa-6287	28	9	accruals	accrual	NOUN
ajfa-6287	28	10	.	.	PUNCT
ajfa-6287	29	1	other	other	ADJ
ajfa-6287	29	2	researchers	researcher	NOUN
ajfa-6287	29	3	show	show	VERB
ajfa-6287	29	4	that	that	SCONJ
ajfa-6287	29	5	discretionary	discretionary	ADJ
ajfa-6287	29	6	accruals	accrual	NOUN
ajfa-6287	29	7	fail	fail	VERB
ajfa-6287	29	8	to	to	PART
ajfa-6287	29	9	measure	measure	VERB
ajfa-6287	29	10	earnings	earning	NOUN
ajfa-6287	29	11	management	management	NOUN
ajfa-6287	29	12	accurately	accurately	ADV
ajfa-6287	29	13	(	(	PUNCT
ajfa-6287	29	14	dechow	dechow	X
ajfa-6287	29	15	et	et	PROPN
ajfa-6287	29	16	al	al	PROPN
ajfa-6287	29	17	.	.	PROPN
ajfa-6287	29	18	,	,	PUNCT
ajfa-6287	29	19	1995	1995	NUM
ajfa-6287	29	20	;	;	PUNCT
ajfa-6287	29	21	thomas	thomas	PROPN
ajfa-6287	29	22	&	&	CCONJ
ajfa-6287	29	23	zhang	zhang	PROPN
ajfa-6287	29	24	,	,	PUNCT
ajfa-6287	29	25	2000	2000	NUM
ajfa-6287	29	26	;	;	PUNCT
ajfa-6287	29	27	dechow	dechow	ADJ
ajfa-6287	29	28	et	et	PROPN
ajfa-6287	29	29	asian	asian	PROPN
ajfa-6287	29	30	journal	journal	PROPN
ajfa-6287	29	31	of	of	ADP
ajfa-6287	29	32	finance	finance	PROPN
ajfa-6287	29	33	&	&	CCONJ
ajfa-6287	29	34	accounting	accounting	PROPN
ajfa-6287	29	35	issn	issn	PROPN
ajfa-6287	29	36	1946	1946	NUM
ajfa-6287	29	37	-	-	PUNCT
ajfa-6287	29	38	052x	052x	PROPN
ajfa-6287	29	39	2014	2014	NUM
ajfa-6287	29	40	,	,	PUNCT
ajfa-6287	29	41	vol	vol	NOUN
ajfa-6287	29	42	.	.	PROPN
ajfa-6287	29	43	6	6	NUM
ajfa-6287	29	44	,	,	PUNCT
ajfa-6287	29	45	no	no	INTJ
ajfa-6287	29	46	.	.	NOUN
ajfa-6287	29	47	2	2	NUM
ajfa-6287	29	48	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-6287	29	49	263	263	NUM
ajfa-6287	29	50	al	al	PROPN
ajfa-6287	29	51	.	.	PROPN
ajfa-6287	29	52	,	,	PUNCT
ajfa-6287	29	53	2003	2003	NUM
ajfa-6287	29	54	;	;	PUNCT
ajfa-6287	29	55	stubben	stubben	PROPN
ajfa-6287	29	56	,	,	PUNCT
ajfa-6287	29	57	2008	2008	NUM
ajfa-6287	29	58	)	)	PUNCT
ajfa-6287	29	59	.	.	PUNCT
ajfa-6287	30	1	consequently	consequently	ADV
ajfa-6287	30	2	,	,	PUNCT
ajfa-6287	30	3	researchers	researcher	NOUN
ajfa-6287	30	4	such	such	ADJ
ajfa-6287	30	5	as	as	ADP
ajfa-6287	30	6	stubben	stubben	PROPN
ajfa-6287	30	7	(	(	PUNCT
ajfa-6287	30	8	2008	2008	NUM
ajfa-6287	30	9	)	)	PUNCT
ajfa-6287	30	10	and	and	CCONJ
ajfa-6287	30	11	mcnichols	mcnichols	PROPN
ajfa-6287	30	12	&	&	CCONJ
ajfa-6287	30	13	stubben	stubben	PROPN
ajfa-6287	30	14	(	(	PUNCT
ajfa-6287	30	15	2008	2008	NUM
ajfa-6287	30	16	)	)	PUNCT
ajfa-6287	30	17	propose	propose	VERB
ajfa-6287	30	18	an	an	DET
ajfa-6287	30	19	alternative	alternative	ADJ
ajfa-6287	30	20	technique	technique	NOUN
ajfa-6287	30	21	which	which	PRON
ajfa-6287	30	22	is	be	AUX
ajfa-6287	30	23	arguably	arguably	ADV
ajfa-6287	30	24	more	more	ADV
ajfa-6287	30	25	accurate	accurate	ADJ
ajfa-6287	30	26	in	in	ADP
ajfa-6287	30	27	measuring	measure	VERB
ajfa-6287	30	28	earnings	earning	NOUN
ajfa-6287	30	29	management	management	NOUN
ajfa-6287	30	30	.	.	PUNCT
ajfa-6287	31	1	they	they	PRON
ajfa-6287	31	2	measure	measure	VERB
ajfa-6287	31	3	earnings	earning	NOUN
ajfa-6287	31	4	management	management	NOUN
ajfa-6287	31	5	tendency	tendency	NOUN
ajfa-6287	31	6	by	by	ADP
ajfa-6287	31	7	residuals	residual	NOUN
ajfa-6287	31	8	resulted	result	VERB
ajfa-6287	31	9	from	from	ADP
ajfa-6287	31	10	single	single	ADJ
ajfa-6287	31	11	linear	linear	ADJ
ajfa-6287	31	12	regression	regression	NOUN
ajfa-6287	31	13	between	between	ADP
ajfa-6287	31	14	annual	annual	ADJ
ajfa-6287	31	15	change	change	NOUN
ajfa-6287	31	16	in	in	ADP
ajfa-6287	31	17	accounts	account	NOUN
ajfa-6287	31	18	receivable	receivable	ADJ
ajfa-6287	31	19	and	and	CCONJ
ajfa-6287	31	20	annual	annual	ADJ
ajfa-6287	31	21	change	change	NOUN
ajfa-6287	31	22	in	in	ADP
ajfa-6287	31	23	sales	sale	NOUN
ajfa-6287	31	24	revenue	revenue	NOUN
ajfa-6287	31	25	.	.	PUNCT
ajfa-6287	32	1	meanwhile	meanwhile	ADV
ajfa-6287	32	2	,	,	PUNCT
ajfa-6287	32	3	tucker	tucker	PROPN
ajfa-6287	32	4	&	&	CCONJ
ajfa-6287	32	5	zarowin	zarowin	PROPN
ajfa-6287	32	6	(	(	PUNCT
ajfa-6287	32	7	2006	2006	NUM
ajfa-6287	32	8	)	)	PUNCT
ajfa-6287	32	9	measure	measure	NOUN
ajfa-6287	32	10	income	income	NOUN
ajfa-6287	32	11	smoothing	smooth	VERB
ajfa-6287	32	12	tendency	tendency	NOUN
ajfa-6287	32	13	by	by	ADP
ajfa-6287	32	14	determining	determine	VERB
ajfa-6287	32	15	the	the	DET
ajfa-6287	32	16	correlation	correlation	NOUN
ajfa-6287	32	17	between	between	ADP
ajfa-6287	32	18	the	the	DET
ajfa-6287	32	19	change	change	NOUN
ajfa-6287	32	20	in	in	ADP
ajfa-6287	32	21	discretionary	discretionary	ADJ
ajfa-6287	32	22	accruals	accrual	NOUN
ajfa-6287	32	23	and	and	CCONJ
ajfa-6287	32	24	the	the	DET
ajfa-6287	32	25	change	change	NOUN
ajfa-6287	32	26	in	in	ADP
ajfa-6287	32	27	pre	pre	ADJ
ajfa-6287	32	28	-	-	ADJ
ajfa-6287	32	29	managed	manage	VERB
ajfa-6287	32	30	earnings	earning	NOUN
ajfa-6287	32	31	.	.	PUNCT
ajfa-6287	33	1	they	they	PRON
ajfa-6287	33	2	find	find	VERB
ajfa-6287	33	3	that	that	SCONJ
ajfa-6287	33	4	income	income	NOUN
ajfa-6287	33	5	smoothing	smooth	VERB
ajfa-6287	33	6	tendency	tendency	NOUN
ajfa-6287	33	7	exists	exist	VERB
ajfa-6287	33	8	when	when	SCONJ
ajfa-6287	33	9	the	the	DET
ajfa-6287	33	10	change	change	NOUN
ajfa-6287	33	11	in	in	ADP
ajfa-6287	33	12	discretionary	discretionary	ADJ
ajfa-6287	33	13	accruals	accrual	NOUN
ajfa-6287	33	14	and	and	CCONJ
ajfa-6287	33	15	the	the	DET
ajfa-6287	33	16	change	change	NOUN
ajfa-6287	33	17	in	in	ADP
ajfa-6287	33	18	pre	pre	ADJ
ajfa-6287	33	19	-	-	ADJ
ajfa-6287	33	20	managed	manage	VERB
ajfa-6287	33	21	earnings	earning	NOUN
ajfa-6287	33	22	have	have	VERB
ajfa-6287	33	23	negative	negative	ADJ
ajfa-6287	33	24	correlation	correlation	NOUN
ajfa-6287	33	25	.	.	PUNCT
ajfa-6287	34	1	this	this	DET
ajfa-6287	34	2	research	research	NOUN
ajfa-6287	34	3	proposes	propose	VERB
ajfa-6287	34	4	an	an	DET
ajfa-6287	34	5	absolute	absolute	ADJ
ajfa-6287	34	6	value	value	NOUN
ajfa-6287	34	7	of	of	ADP
ajfa-6287	34	8	earnings	earning	NOUN
ajfa-6287	34	9	forecast	forecast	NOUN
ajfa-6287	34	10	errors	error	NOUN
ajfa-6287	34	11	as	as	ADP
ajfa-6287	34	12	a	a	DET
ajfa-6287	34	13	measure	measure	NOUN
ajfa-6287	34	14	of	of	ADP
ajfa-6287	34	15	income	income	NOUN
ajfa-6287	34	16	smoothing	smooth	VERB
ajfa-6287	34	17	tendency	tendency	NOUN
ajfa-6287	34	18	which	which	PRON
ajfa-6287	34	19	revises	revise	VERB
ajfa-6287	34	20	the	the	DET
ajfa-6287	34	21	management	management	NOUN
ajfa-6287	34	22	forecast	forecast	NOUN
ajfa-6287	34	23	errors	error	NOUN
ajfa-6287	34	24	proposed	propose	VERB
ajfa-6287	34	25	by	by	ADP
ajfa-6287	34	26	davidson	davidson	PROPN
ajfa-6287	34	27	&	&	CCONJ
ajfa-6287	34	28	neu	neu	PROPN
ajfa-6287	34	29	(	(	PUNCT
ajfa-6287	34	30	1993	1993	NUM
ajfa-6287	34	31	)	)	PUNCT
ajfa-6287	34	32	.	.	PUNCT
ajfa-6287	35	1	davidson	davidson	PROPN
ajfa-6287	35	2	&	&	CCONJ
ajfa-6287	35	3	neu	neu	PROPN
ajfa-6287	35	4	(	(	PUNCT
ajfa-6287	35	5	1993	1993	NUM
ajfa-6287	35	6	)	)	PUNCT
ajfa-6287	35	7	measure	measure	NOUN
ajfa-6287	35	8	income	income	NOUN
ajfa-6287	35	9	smoothing	smooth	VERB
ajfa-6287	35	10	tendency	tendency	NOUN
ajfa-6287	35	11	by	by	ADP
ajfa-6287	35	12	the	the	DET
ajfa-6287	35	13	residuals	residual	NOUN
ajfa-6287	35	14	resulted	result	VERB
ajfa-6287	35	15	from	from	ADP
ajfa-6287	35	16	the	the	DET
ajfa-6287	35	17	single	single	ADJ
ajfa-6287	35	18	linear	linear	ADJ
ajfa-6287	35	19	regression	regression	NOUN
ajfa-6287	35	20	between	between	ADP
ajfa-6287	35	21	forecasted	forecast	VERB
ajfa-6287	35	22	earnings	earning	NOUN
ajfa-6287	35	23	and	and	CCONJ
ajfa-6287	35	24	reported	report	VERB
ajfa-6287	35	25	earnings	earning	NOUN
ajfa-6287	35	26	.	.	PUNCT
ajfa-6287	36	1	the	the	DET
ajfa-6287	36	2	forecasted	forecast	VERB
ajfa-6287	36	3	earnings	earning	NOUN
ajfa-6287	36	4	are	be	AUX
ajfa-6287	36	5	likely	likely	ADV
ajfa-6287	36	6	very	very	ADV
ajfa-6287	36	7	subjective	subjective	ADJ
ajfa-6287	36	8	from	from	ADP
ajfa-6287	36	9	management	management	NOUN
ajfa-6287	36	10	or	or	CCONJ
ajfa-6287	36	11	at	at	ADP
ajfa-6287	36	12	least	least	ADJ
ajfa-6287	36	13	they	they	PRON
ajfa-6287	36	14	are	be	AUX
ajfa-6287	36	15	full	full	ADJ
ajfa-6287	36	16	of	of	ADP
ajfa-6287	36	17	assumptions	assumption	NOUN
ajfa-6287	36	18	and	and	CCONJ
ajfa-6287	36	19	judgements	judgement	NOUN
ajfa-6287	36	20	which	which	PRON
ajfa-6287	36	21	reduce	reduce	VERB
ajfa-6287	36	22	the	the	DET
ajfa-6287	36	23	accuracy	accuracy	NOUN
ajfa-6287	36	24	of	of	ADP
ajfa-6287	36	25	the	the	DET
ajfa-6287	36	26	measurement	measurement	NOUN
ajfa-6287	36	27	.	.	PUNCT
ajfa-6287	37	1	this	this	DET
ajfa-6287	37	2	research	research	NOUN
ajfa-6287	37	3	uses	use	VERB
ajfa-6287	37	4	absolute	absolute	ADJ
ajfa-6287	37	5	value	value	NOUN
ajfa-6287	37	6	of	of	ADP
ajfa-6287	37	7	residuals	residual	NOUN
ajfa-6287	37	8	from	from	ADP
ajfa-6287	37	9	the	the	DET
ajfa-6287	37	10	regression	regression	NOUN
ajfa-6287	37	11	between	between	ADP
ajfa-6287	37	12	after	after	ADP
ajfa-6287	37	13	-	-	PUNCT
ajfa-6287	37	14	tax	tax	NOUN
ajfa-6287	37	15	earnings	earning	NOUN
ajfa-6287	37	16	and	and	CCONJ
ajfa-6287	37	17	the	the	DET
ajfa-6287	37	18	reporting	reporting	NOUN
ajfa-6287	37	19	period	period	NOUN
ajfa-6287	37	20	(	(	PUNCT
ajfa-6287	37	21	so	so	ADV
ajfa-6287	37	22	called	call	VERB
ajfa-6287	37	23	the	the	DET
ajfa-6287	37	24	absolute	absolute	ADJ
ajfa-6287	37	25	value	value	NOUN
ajfa-6287	37	26	of	of	ADP
ajfa-6287	37	27	earnings	earning	NOUN
ajfa-6287	37	28	forecast	forecast	NOUN
ajfa-6287	37	29	errors	error	NOUN
ajfa-6287	37	30	)	)	PUNCT
ajfa-6287	37	31	and	and	CCONJ
ajfa-6287	37	32	these	these	DET
ajfa-6287	37	33	absolute	absolute	ADJ
ajfa-6287	37	34	residuals	residual	NOUN
ajfa-6287	37	35	are	be	AUX
ajfa-6287	37	36	considered	consider	VERB
ajfa-6287	37	37	more	more	ADV
ajfa-6287	37	38	objective	objective	ADJ
ajfa-6287	37	39	because	because	SCONJ
ajfa-6287	37	40	the	the	DET
ajfa-6287	37	41	ordinary	ordinary	ADJ
ajfa-6287	37	42	least	least	ADJ
ajfa-6287	37	43	square	square	NOUN
ajfa-6287	37	44	will	will	AUX
ajfa-6287	37	45	determine	determine	VERB
ajfa-6287	37	46	a	a	DET
ajfa-6287	37	47	linear	linear	ADJ
ajfa-6287	37	48	line	line	NOUN
ajfa-6287	37	49	with	with	ADP
ajfa-6287	37	50	the	the	DET
ajfa-6287	37	51	least	least	ADJ
ajfa-6287	37	52	sum	sum	NOUN
ajfa-6287	37	53	of	of	ADP
ajfa-6287	37	54	squared	square	VERB
ajfa-6287	37	55	residuals	residual	NOUN
ajfa-6287	37	56	objectively	objectively	ADV
ajfa-6287	37	57	.	.	PUNCT
ajfa-6287	38	1	if	if	SCONJ
ajfa-6287	38	2	the	the	DET
ajfa-6287	38	3	absolute	absolute	ADJ
ajfa-6287	38	4	value	value	NOUN
ajfa-6287	38	5	of	of	ADP
ajfa-6287	38	6	earnings	earning	NOUN
ajfa-6287	38	7	forecast	forecast	NOUN
ajfa-6287	38	8	errors	error	NOUN
ajfa-6287	38	9	equals	equal	VERB
ajfa-6287	38	10	zero	zero	NUM
ajfa-6287	38	11	,	,	PUNCT
ajfa-6287	38	12	it	it	PRON
ajfa-6287	38	13	strongly	strongly	ADV
ajfa-6287	38	14	indicates	indicate	VERB
ajfa-6287	38	15	that	that	SCONJ
ajfa-6287	38	16	management	management	NOUN
ajfa-6287	38	17	commits	commit	VERB
ajfa-6287	38	18	income	income	NOUN
ajfa-6287	38	19	smoothing	smoothing	NOUN
ajfa-6287	38	20	.	.	PUNCT
ajfa-6287	39	1	in	in	ADP
ajfa-6287	39	2	other	other	ADJ
ajfa-6287	39	3	words	word	NOUN
ajfa-6287	39	4	,	,	PUNCT
ajfa-6287	39	5	the	the	PRON
ajfa-6287	39	6	lower	low	ADJ
ajfa-6287	39	7	the	the	DET
ajfa-6287	39	8	absolute	absolute	ADJ
ajfa-6287	39	9	value	value	NOUN
ajfa-6287	39	10	of	of	ADP
ajfa-6287	39	11	earnings	earning	NOUN
ajfa-6287	39	12	forecast	forecast	NOUN
ajfa-6287	39	13	errors	error	NOUN
ajfa-6287	39	14	or	or	CCONJ
ajfa-6287	39	15	the	the	PRON
ajfa-6287	39	16	more	more	ADV
ajfa-6287	39	17	the	the	DET
ajfa-6287	39	18	absolute	absolute	ADJ
ajfa-6287	39	19	value	value	NOUN
ajfa-6287	39	20	of	of	ADP
ajfa-6287	39	21	earnings	earning	NOUN
ajfa-6287	39	22	forecast	forecast	NOUN
ajfa-6287	39	23	errors	error	NOUN
ajfa-6287	39	24	approaches	approach	VERB
ajfa-6287	39	25	zero	zero	NUM
ajfa-6287	39	26	,	,	PUNCT
ajfa-6287	39	27	the	the	PRON
ajfa-6287	39	28	greater	great	ADJ
ajfa-6287	39	29	the	the	DET
ajfa-6287	39	30	tendency	tendency	NOUN
ajfa-6287	39	31	of	of	ADP
ajfa-6287	39	32	income	income	NOUN
ajfa-6287	39	33	smoothing	smooth	VERB
ajfa-6287	39	34	while	while	SCONJ
ajfa-6287	39	35	the	the	PRON
ajfa-6287	39	36	greater	great	ADJ
ajfa-6287	39	37	the	the	DET
ajfa-6287	39	38	absolute	absolute	ADJ
ajfa-6287	39	39	value	value	NOUN
ajfa-6287	39	40	of	of	ADP
ajfa-6287	39	41	earnings	earning	NOUN
ajfa-6287	39	42	forecast	forecast	NOUN
ajfa-6287	39	43	errors	error	NOUN
ajfa-6287	39	44	,	,	PUNCT
ajfa-6287	39	45	the	the	PRON
ajfa-6287	39	46	less	less	ADJ
ajfa-6287	39	47	the	the	DET
ajfa-6287	39	48	tendency	tendency	NOUN
ajfa-6287	39	49	of	of	ADP
ajfa-6287	39	50	income	income	NOUN
ajfa-6287	39	51	smoothing	smoothing	NOUN
ajfa-6287	39	52	.	.	PUNCT
ajfa-6287	40	1	previous	previous	ADJ
ajfa-6287	40	2	studies	study	NOUN
ajfa-6287	40	3	about	about	ADP
ajfa-6287	40	4	the	the	DET
ajfa-6287	40	5	relationship	relationship	NOUN
ajfa-6287	40	6	between	between	ADP
ajfa-6287	40	7	company	company	NOUN
ajfa-6287	40	8	risks	risk	NOUN
ajfa-6287	40	9	and	and	CCONJ
ajfa-6287	40	10	audit	audit	NOUN
ajfa-6287	40	11	quality	quality	NOUN
ajfa-6287	40	12	often	often	ADV
ajfa-6287	40	13	divide	divide	VERB
ajfa-6287	40	14	company	company	NOUN
ajfa-6287	40	15	risks	risk	NOUN
ajfa-6287	40	16	as	as	ADP
ajfa-6287	40	17	business	business	NOUN
ajfa-6287	40	18	and	and	CCONJ
ajfa-6287	40	19	financial	financial	ADJ
ajfa-6287	40	20	risks	risk	NOUN
ajfa-6287	40	21	and	and	CCONJ
ajfa-6287	40	22	measure	measure	NOUN
ajfa-6287	40	23	audit	audit	NOUN
ajfa-6287	40	24	quality	quality	NOUN
ajfa-6287	40	25	by	by	ADP
ajfa-6287	40	26	audit	audit	NOUN
ajfa-6287	40	27	firm	firm	ADJ
ajfa-6287	40	28	size	size	NOUN
ajfa-6287	40	29	.	.	PUNCT
ajfa-6287	41	1	greater	great	ADJ
ajfa-6287	41	2	financial	financial	ADJ
ajfa-6287	41	3	risk	risk	NOUN
ajfa-6287	41	4	would	would	AUX
ajfa-6287	41	5	not	not	PART
ajfa-6287	41	6	be	be	AUX
ajfa-6287	41	7	a	a	DET
ajfa-6287	41	8	problem	problem	NOUN
ajfa-6287	41	9	for	for	ADP
ajfa-6287	41	10	companies	company	NOUN
ajfa-6287	41	11	with	with	ADP
ajfa-6287	41	12	lower	low	ADJ
ajfa-6287	41	13	business	business	NOUN
ajfa-6287	41	14	risk	risk	NOUN
ajfa-6287	41	15	but	but	CCONJ
ajfa-6287	41	16	indeed	indeed	ADV
ajfa-6287	41	17	would	would	AUX
ajfa-6287	41	18	be	be	AUX
ajfa-6287	41	19	a	a	DET
ajfa-6287	41	20	problem	problem	NOUN
ajfa-6287	41	21	if	if	SCONJ
ajfa-6287	41	22	the	the	DET
ajfa-6287	41	23	business	business	NOUN
ajfa-6287	41	24	risk	risk	NOUN
ajfa-6287	41	25	is	be	AUX
ajfa-6287	41	26	also	also	ADV
ajfa-6287	41	27	high	high	ADJ
ajfa-6287	41	28	.	.	PUNCT
ajfa-6287	42	1	this	this	PRON
ajfa-6287	42	2	indicates	indicate	VERB
ajfa-6287	42	3	that	that	SCONJ
ajfa-6287	42	4	stakeholders	stakeholder	NOUN
ajfa-6287	42	5	have	have	VERB
ajfa-6287	42	6	tolerance	tolerance	NOUN
ajfa-6287	42	7	level	level	NOUN
ajfa-6287	42	8	for	for	ADP
ajfa-6287	42	9	those	those	DET
ajfa-6287	42	10	two	two	NUM
ajfa-6287	42	11	risks	risk	NOUN
ajfa-6287	42	12	.	.	PUNCT
ajfa-6287	43	1	this	this	DET
ajfa-6287	43	2	research	research	NOUN
ajfa-6287	43	3	uses	use	VERB
ajfa-6287	43	4	risk	risk	NOUN
ajfa-6287	43	5	tolerance	tolerance	NOUN
ajfa-6287	43	6	instead	instead	ADV
ajfa-6287	43	7	of	of	ADP
ajfa-6287	43	8	either	either	CCONJ
ajfa-6287	43	9	business	business	NOUN
ajfa-6287	43	10	risk	risk	NOUN
ajfa-6287	43	11	or	or	CCONJ
ajfa-6287	43	12	financial	financial	ADJ
ajfa-6287	43	13	risk	risk	NOUN
ajfa-6287	43	14	as	as	ADP
ajfa-6287	43	15	a	a	DET
ajfa-6287	43	16	proxy	proxy	NOUN
ajfa-6287	43	17	of	of	ADP
ajfa-6287	43	18	company	company	NOUN
ajfa-6287	43	19	risk	risk	NOUN
ajfa-6287	43	20	.	.	PUNCT
ajfa-6287	44	1	business	business	NOUN
ajfa-6287	44	2	risk	risk	NOUN
ajfa-6287	44	3	is	be	AUX
ajfa-6287	44	4	measured	measure	VERB
ajfa-6287	44	5	by	by	ADP
ajfa-6287	44	6	the	the	DET
ajfa-6287	44	7	standard	standard	ADJ
ajfa-6287	44	8	deviation	deviation	NOUN
ajfa-6287	44	9	of	of	ADP
ajfa-6287	44	10	profit	profit	NOUN
ajfa-6287	44	11	before	before	ADP
ajfa-6287	44	12	interests	interest	NOUN
ajfa-6287	44	13	and	and	CCONJ
ajfa-6287	44	14	taxes	taxis	NOUN
ajfa-6287	44	15	in	in	ADP
ajfa-6287	44	16	four	four	NUM
ajfa-6287	44	17	quarterly	quarterly	ADJ
ajfa-6287	44	18	reporting	reporting	NOUN
ajfa-6287	44	19	periods	period	NOUN
ajfa-6287	44	20	of	of	ADP
ajfa-6287	44	21	each	each	DET
ajfa-6287	44	22	company	company	NOUN
ajfa-6287	44	23	.	.	PUNCT
ajfa-6287	45	1	the	the	DET
ajfa-6287	45	2	arithmetic	arithmetic	ADJ
ajfa-6287	45	3	mean	mean	NOUN
ajfa-6287	45	4	of	of	ADP
ajfa-6287	45	5	the	the	DET
ajfa-6287	45	6	business	business	NOUN
ajfa-6287	45	7	risk	risk	NOUN
ajfa-6287	45	8	of	of	ADP
ajfa-6287	45	9	each	each	DET
ajfa-6287	45	10	industry	industry	NOUN
ajfa-6287	45	11	is	be	AUX
ajfa-6287	45	12	determined	determine	VERB
ajfa-6287	45	13	as	as	ADP
ajfa-6287	45	14	a	a	DET
ajfa-6287	45	15	measure	measure	NOUN
ajfa-6287	45	16	of	of	ADP
ajfa-6287	45	17	average	average	ADJ
ajfa-6287	45	18	business	business	NOUN
ajfa-6287	45	19	risk	risk	NOUN
ajfa-6287	45	20	of	of	ADP
ajfa-6287	45	21	each	each	DET
ajfa-6287	45	22	industry	industry	NOUN
ajfa-6287	45	23	.	.	PUNCT
ajfa-6287	46	1	a	a	DET
ajfa-6287	46	2	company	company	NOUN
ajfa-6287	46	3	’s	’s	PART
ajfa-6287	46	4	business	business	NOUN
ajfa-6287	46	5	risk	risk	NOUN
ajfa-6287	46	6	is	be	AUX
ajfa-6287	46	7	classified	classify	VERB
ajfa-6287	46	8	as	as	ADP
ajfa-6287	46	9	high	high	ADJ
ajfa-6287	46	10	(	(	PUNCT
ajfa-6287	46	11	low	low	ADJ
ajfa-6287	46	12	)	)	PUNCT
ajfa-6287	46	13	if	if	SCONJ
ajfa-6287	46	14	the	the	DET
ajfa-6287	46	15	company	company	NOUN
ajfa-6287	46	16	’s	’s	PART
ajfa-6287	46	17	business	business	NOUN
ajfa-6287	46	18	risk	risk	NOUN
ajfa-6287	46	19	is	be	AUX
ajfa-6287	46	20	higher	high	ADJ
ajfa-6287	46	21	than	than	ADP
ajfa-6287	46	22	or	or	CCONJ
ajfa-6287	46	23	equal	equal	ADJ
ajfa-6287	46	24	to	to	ADP
ajfa-6287	46	25	(	(	PUNCT
ajfa-6287	46	26	lower	low	ADJ
ajfa-6287	46	27	than	than	ADP
ajfa-6287	46	28	)	)	PUNCT
ajfa-6287	46	29	the	the	DET
ajfa-6287	46	30	average	average	ADJ
ajfa-6287	46	31	business	business	NOUN
ajfa-6287	46	32	risk	risk	NOUN
ajfa-6287	46	33	of	of	ADP
ajfa-6287	46	34	the	the	DET
ajfa-6287	46	35	industry	industry	NOUN
ajfa-6287	46	36	where	where	SCONJ
ajfa-6287	46	37	the	the	DET
ajfa-6287	46	38	company	company	NOUN
ajfa-6287	46	39	runs	run	VERB
ajfa-6287	46	40	it	it	PRON
ajfa-6287	46	41	business	business	NOUN
ajfa-6287	46	42	.	.	PUNCT
ajfa-6287	47	1	financial	financial	ADJ
ajfa-6287	47	2	risk	risk	NOUN
ajfa-6287	47	3	is	be	AUX
ajfa-6287	47	4	measured	measure	VERB
ajfa-6287	47	5	by	by	ADP
ajfa-6287	47	6	total	total	ADJ
ajfa-6287	47	7	debt	debt	NOUN
ajfa-6287	47	8	to	to	ADP
ajfa-6287	47	9	total	total	ADJ
ajfa-6287	47	10	equity	equity	NOUN
ajfa-6287	47	11	ratio	ratio	NOUN
ajfa-6287	47	12	(	(	PUNCT
ajfa-6287	47	13	der	der	NOUN
ajfa-6287	47	14	)	)	PUNCT
ajfa-6287	47	15	,	,	PUNCT
ajfa-6287	47	16	a	a	DET
ajfa-6287	47	17	common	common	ADJ
ajfa-6287	47	18	used	use	VERB
ajfa-6287	47	19	solvability	solvability	NOUN
ajfa-6287	47	20	ratio	ratio	NOUN
ajfa-6287	47	21	.	.	PUNCT
ajfa-6287	48	1	a	a	DET
ajfa-6287	48	2	company	company	NOUN
ajfa-6287	48	3	’s	’s	PART
ajfa-6287	48	4	financial	financial	ADJ
ajfa-6287	48	5	risk	risk	NOUN
ajfa-6287	48	6	is	be	AUX
ajfa-6287	48	7	classified	classify	VERB
ajfa-6287	48	8	as	as	ADP
ajfa-6287	48	9	high	high	ADJ
ajfa-6287	48	10	(	(	PUNCT
ajfa-6287	48	11	low	low	ADJ
ajfa-6287	48	12	)	)	PUNCT
ajfa-6287	48	13	if	if	SCONJ
ajfa-6287	48	14	the	the	DET
ajfa-6287	48	15	company	company	NOUN
ajfa-6287	48	16	’s	’s	PART
ajfa-6287	48	17	der	der	NOUN
ajfa-6287	48	18	is	be	AUX
ajfa-6287	48	19	higher	high	ADJ
ajfa-6287	48	20	than	than	ADP
ajfa-6287	48	21	or	or	CCONJ
ajfa-6287	48	22	equal	equal	ADJ
ajfa-6287	48	23	to	to	ADP
ajfa-6287	48	24	(	(	PUNCT
ajfa-6287	48	25	lower	low	ADJ
ajfa-6287	48	26	than	than	ADP
ajfa-6287	48	27	)	)	PUNCT
ajfa-6287	48	28	the	the	DET
ajfa-6287	48	29	average	average	ADJ
ajfa-6287	48	30	der	der	NOUN
ajfa-6287	48	31	of	of	ADP
ajfa-6287	48	32	the	the	DET
ajfa-6287	48	33	industry	industry	NOUN
ajfa-6287	48	34	where	where	SCONJ
ajfa-6287	48	35	the	the	DET
ajfa-6287	48	36	company	company	NOUN
ajfa-6287	48	37	runs	run	VERB
ajfa-6287	48	38	it	it	PRON
ajfa-6287	48	39	business	business	NOUN
ajfa-6287	48	40	.	.	PUNCT
ajfa-6287	49	1	tolerable	tolerable	ADJ
ajfa-6287	49	2	risk	risk	NOUN
ajfa-6287	49	3	refers	refer	VERB
ajfa-6287	49	4	to	to	ADP
ajfa-6287	49	5	a	a	DET
ajfa-6287	49	6	condition	condition	NOUN
ajfa-6287	49	7	in	in	ADP
ajfa-6287	49	8	which	which	PRON
ajfa-6287	49	9	a	a	DET
ajfa-6287	49	10	company	company	NOUN
ajfa-6287	49	11	has	have	VERB
ajfa-6287	49	12	high	high	ADJ
ajfa-6287	49	13	business	business	NOUN
ajfa-6287	49	14	(	(	PUNCT
ajfa-6287	49	15	financial	financial	ADJ
ajfa-6287	49	16	)	)	PUNCT
ajfa-6287	49	17	risk	risk	NOUN
ajfa-6287	49	18	but	but	CCONJ
ajfa-6287	49	19	low	low	ADJ
ajfa-6287	49	20	financial	financial	ADJ
ajfa-6287	49	21	(	(	PUNCT
ajfa-6287	49	22	business	business	NOUN
ajfa-6287	49	23	)	)	PUNCT
ajfa-6287	49	24	risk	risk	NOUN
ajfa-6287	49	25	,	,	PUNCT
ajfa-6287	49	26	or	or	CCONJ
ajfa-6287	49	27	it	it	PRON
ajfa-6287	49	28	has	have	VERB
ajfa-6287	49	29	both	both	CCONJ
ajfa-6287	49	30	low	low	ADJ
ajfa-6287	49	31	business	business	NOUN
ajfa-6287	49	32	and	and	CCONJ
ajfa-6287	49	33	financial	financial	ADJ
ajfa-6287	49	34	risks	risk	NOUN
ajfa-6287	49	35	.	.	PUNCT
ajfa-6287	50	1	audit	audit	NOUN
ajfa-6287	50	2	firm	firm	ADJ
ajfa-6287	50	3	size	size	NOUN
ajfa-6287	50	4	in	in	ADP
ajfa-6287	50	5	this	this	DET
ajfa-6287	50	6	research	research	NOUN
ajfa-6287	50	7	does	do	AUX
ajfa-6287	50	8	not	not	PART
ajfa-6287	50	9	indicate	indicate	VERB
ajfa-6287	50	10	audit	audit	NOUN
ajfa-6287	50	11	quality	quality	NOUN
ajfa-6287	50	12	but	but	CCONJ
ajfa-6287	50	13	the	the	DET
ajfa-6287	50	14	decision	decision	NOUN
ajfa-6287	50	15	of	of	ADP
ajfa-6287	50	16	companies	company	NOUN
ajfa-6287	50	17	to	to	PART
ajfa-6287	50	18	choose	choose	VERB
ajfa-6287	50	19	one	one	NUM
ajfa-6287	50	20	particular	particular	ADJ
ajfa-6287	50	21	audit	audit	NOUN
ajfa-6287	50	22	firm	firm	NOUN
ajfa-6287	50	23	size	size	NOUN
ajfa-6287	50	24	(	(	PUNCT
ajfa-6287	50	25	big	big	ADJ
ajfa-6287	50	26	or	or	CCONJ
ajfa-6287	50	27	small	small	ADJ
ajfa-6287	50	28	audit	audit	NOUN
ajfa-6287	50	29	firm	firm	NOUN
ajfa-6287	50	30	)	)	PUNCT
ajfa-6287	50	31	.	.	PUNCT
ajfa-6287	51	1	this	this	DET
ajfa-6287	51	2	research	research	NOUN
ajfa-6287	51	3	uses	use	VERB
ajfa-6287	51	4	asian	asian	ADJ
ajfa-6287	51	5	journal	journal	NOUN
ajfa-6287	51	6	of	of	ADP
ajfa-6287	51	7	finance	finance	PROPN
ajfa-6287	51	8	&	&	CCONJ
ajfa-6287	51	9	accounting	accounting	PROPN
ajfa-6287	51	10	issn	issn	PROPN
ajfa-6287	51	11	1946	1946	NUM
ajfa-6287	51	12	-	-	PUNCT
ajfa-6287	51	13	052x	052x	PROPN
ajfa-6287	51	14	2014	2014	NUM
ajfa-6287	51	15	,	,	PUNCT
ajfa-6287	51	16	vol	vol	NOUN
ajfa-6287	51	17	.	.	PROPN
ajfa-6287	51	18	6	6	NUM
ajfa-6287	51	19	,	,	PUNCT
ajfa-6287	51	20	no	no	INTJ
ajfa-6287	51	21	.	.	NOUN
ajfa-6287	51	22	2	2	NUM
ajfa-6287	51	23	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-6287	51	24	264	264	NUM
ajfa-6287	51	25	companies	company	NOUN
ajfa-6287	51	26	’	’	PART
ajfa-6287	51	27	asset	asset	NOUN
ajfa-6287	51	28	size	size	NOUN
ajfa-6287	51	29	(	(	PUNCT
ajfa-6287	51	30	natural	natural	ADJ
ajfa-6287	51	31	logarithm	logarithm	NOUN
ajfa-6287	51	32	of	of	ADP
ajfa-6287	51	33	their	their	PRON
ajfa-6287	51	34	asset	asset	NOUN
ajfa-6287	51	35	size	size	NOUN
ajfa-6287	51	36	)	)	PUNCT
ajfa-6287	51	37	as	as	ADP
ajfa-6287	51	38	a	a	DET
ajfa-6287	51	39	control	control	NOUN
ajfa-6287	51	40	variable	variable	NOUN
ajfa-6287	51	41	.	.	PUNCT
ajfa-6287	52	1	this	this	DET
ajfa-6287	52	2	research	research	NOUN
ajfa-6287	52	3	is	be	AUX
ajfa-6287	52	4	expected	expect	VERB
ajfa-6287	52	5	to	to	PART
ajfa-6287	52	6	contribute	contribute	VERB
ajfa-6287	52	7	to	to	ADP
ajfa-6287	52	8	earnings	earning	NOUN
ajfa-6287	52	9	management	management	NOUN
ajfa-6287	52	10	techniques	technique	NOUN
ajfa-6287	52	11	and	and	CCONJ
ajfa-6287	52	12	company	company	NOUN
ajfa-6287	52	13	risk	risk	NOUN
ajfa-6287	52	14	measures	measure	NOUN
ajfa-6287	52	15	and	and	CCONJ
ajfa-6287	52	16	their	their	PRON
ajfa-6287	52	17	relationship	relationship	NOUN
ajfa-6287	52	18	with	with	ADP
ajfa-6287	52	19	the	the	DET
ajfa-6287	52	20	decision	decision	NOUN
ajfa-6287	52	21	to	to	PART
ajfa-6287	52	22	choose	choose	VERB
ajfa-6287	52	23	an	an	DET
ajfa-6287	52	24	audit	audit	NOUN
ajfa-6287	52	25	firm	firm	NOUN
ajfa-6287	52	26	in	in	ADP
ajfa-6287	52	27	indonesia	indonesia	PROPN
ajfa-6287	52	28	.	.	PUNCT
ajfa-6287	53	1	2	2	X
ajfa-6287	53	2	.	.	X
ajfa-6287	53	3	review	review	NOUN
ajfa-6287	53	4	of	of	ADP
ajfa-6287	53	5	literatures	literature	NOUN
ajfa-6287	53	6	and	and	CCONJ
ajfa-6287	53	7	development	development	NOUN
ajfa-6287	53	8	of	of	ADP
ajfa-6287	53	9	hypotheses	hypothesis	NOUN
ajfa-6287	53	10	the	the	DET
ajfa-6287	53	11	demand	demand	NOUN
ajfa-6287	53	12	for	for	ADP
ajfa-6287	53	13	audit	audit	NOUN
ajfa-6287	53	14	services	service	NOUN
ajfa-6287	53	15	is	be	AUX
ajfa-6287	53	16	surprisingly	surprisingly	ADV
ajfa-6287	53	17	driven	drive	VERB
ajfa-6287	53	18	by	by	ADP
ajfa-6287	53	19	the	the	DET
ajfa-6287	53	20	need	need	NOUN
ajfa-6287	53	21	of	of	ADP
ajfa-6287	53	22	assurance	assurance	NOUN
ajfa-6287	53	23	services	service	NOUN
ajfa-6287	53	24	,	,	PUNCT
ajfa-6287	53	25	not	not	PART
ajfa-6287	53	26	due	due	ADP
ajfa-6287	53	27	to	to	ADP
ajfa-6287	53	28	mandatory	mandatory	ADJ
ajfa-6287	53	29	rules	rule	NOUN
ajfa-6287	53	30	from	from	ADP
ajfa-6287	53	31	an	an	DET
ajfa-6287	53	32	act	act	NOUN
ajfa-6287	53	33	.	.	PUNCT
ajfa-6287	54	1	benston	benston	NOUN
ajfa-6287	54	2	(	(	PUNCT
ajfa-6287	54	3	1969	1969	NUM
ajfa-6287	54	4	)	)	PUNCT
ajfa-6287	54	5	reports	report	VERB
ajfa-6287	54	6	that	that	SCONJ
ajfa-6287	54	7	82	82	NUM
ajfa-6287	54	8	per	per	ADP
ajfa-6287	54	9	cent	cent	NOUN
ajfa-6287	54	10	of	of	ADP
ajfa-6287	54	11	public	public	ADJ
ajfa-6287	54	12	companies	company	NOUN
ajfa-6287	54	13	listed	list	VERB
ajfa-6287	54	14	on	on	ADP
ajfa-6287	54	15	the	the	DET
ajfa-6287	54	16	new	new	PROPN
ajfa-6287	54	17	york	york	PROPN
ajfa-6287	54	18	stock	stock	PROPN
ajfa-6287	54	19	exchange	exchange	PROPN
ajfa-6287	54	20	(	(	PUNCT
ajfa-6287	54	21	nyse	nyse	PROPN
ajfa-6287	54	22	)	)	PUNCT
ajfa-6287	54	23	were	be	AUX
ajfa-6287	54	24	audited	audit	VERB
ajfa-6287	54	25	by	by	ADP
ajfa-6287	54	26	audit	audit	NOUN
ajfa-6287	54	27	firms	firm	NOUN
ajfa-6287	54	28	before	before	SCONJ
ajfa-6287	54	29	the	the	DET
ajfa-6287	54	30	securities	security	NOUN
ajfa-6287	54	31	act	act	PROPN
ajfa-6287	54	32	1933	1933	NUM
ajfa-6287	54	33	and	and	CCONJ
ajfa-6287	54	34	1934	1934	NUM
ajfa-6287	54	35	were	be	AUX
ajfa-6287	54	36	introduced	introduce	VERB
ajfa-6287	54	37	.	.	PUNCT
ajfa-6287	55	1	therefore	therefore	ADV
ajfa-6287	55	2	,	,	PUNCT
ajfa-6287	55	3	legal	legal	ADJ
ajfa-6287	55	4	forces	force	NOUN
ajfa-6287	55	5	are	be	AUX
ajfa-6287	55	6	not	not	PART
ajfa-6287	55	7	a	a	DET
ajfa-6287	55	8	trigger	trigger	NOUN
ajfa-6287	55	9	of	of	ADP
ajfa-6287	55	10	the	the	DET
ajfa-6287	55	11	demand	demand	NOUN
ajfa-6287	55	12	for	for	ADP
ajfa-6287	55	13	audit	audit	NOUN
ajfa-6287	55	14	services	service	NOUN
ajfa-6287	55	15	that	that	PRON
ajfa-6287	55	16	are	be	AUX
ajfa-6287	55	17	provided	provide	VERB
ajfa-6287	55	18	by	by	ADP
ajfa-6287	55	19	independent	independent	ADJ
ajfa-6287	55	20	auditors	auditor	NOUN
ajfa-6287	55	21	.	.	PUNCT
ajfa-6287	56	1	meanwhile	meanwhile	ADV
ajfa-6287	56	2	,	,	PUNCT
ajfa-6287	56	3	the	the	DET
ajfa-6287	56	4	demand	demand	NOUN
ajfa-6287	56	5	for	for	ADP
ajfa-6287	56	6	audit	audit	NOUN
ajfa-6287	56	7	quality	quality	NOUN
ajfa-6287	56	8	is	be	AUX
ajfa-6287	56	9	triggered	trigger	VERB
ajfa-6287	56	10	by	by	ADP
ajfa-6287	56	11	asymmetry	asymmetry	NOUN
ajfa-6287	56	12	information	information	NOUN
ajfa-6287	56	13	between	between	ADP
ajfa-6287	56	14	stockholders	stockholder	NOUN
ajfa-6287	56	15	and	and	CCONJ
ajfa-6287	56	16	management	management	NOUN
ajfa-6287	56	17	.	.	PUNCT
ajfa-6287	57	1	the	the	DET
ajfa-6287	57	2	agency	agency	NOUN
ajfa-6287	57	3	conflict	conflict	NOUN
ajfa-6287	57	4	between	between	ADP
ajfa-6287	57	5	those	those	DET
ajfa-6287	57	6	two	two	NUM
ajfa-6287	57	7	parties	party	NOUN
ajfa-6287	57	8	were	be	AUX
ajfa-6287	57	9	investigated	investigate	VERB
ajfa-6287	57	10	by	by	ADP
ajfa-6287	57	11	titman	titman	PROPN
ajfa-6287	57	12	&	&	CCONJ
ajfa-6287	57	13	trueman	trueman	PROPN
ajfa-6287	57	14	(	(	PUNCT
ajfa-6287	57	15	1986	1986	NUM
ajfa-6287	57	16	)	)	PUNCT
ajfa-6287	57	17	,	,	PUNCT
ajfa-6287	57	18	francis	francis	PROPN
ajfa-6287	57	19	&	&	CCONJ
ajfa-6287	57	20	wilson	wilson	PROPN
ajfa-6287	57	21	(	(	PUNCT
ajfa-6287	57	22	1988	1988	NUM
ajfa-6287	57	23	)	)	PUNCT
ajfa-6287	57	24	,	,	PUNCT
ajfa-6287	57	25	bachar	bachar	PROPN
ajfa-6287	57	26	(	(	PUNCT
ajfa-6287	57	27	1989	1989	NUM
ajfa-6287	57	28	)	)	PUNCT
ajfa-6287	57	29	,	,	PUNCT
ajfa-6287	57	30	datar	datar	VERB
ajfa-6287	57	31	et	et	PROPN
ajfa-6287	57	32	al	al	PROPN
ajfa-6287	57	33	.	.	PROPN
ajfa-6287	58	1	(	(	PUNCT
ajfa-6287	58	2	1991	1991	NUM
ajfa-6287	58	3	)	)	PUNCT
ajfa-6287	58	4	,	,	PUNCT
ajfa-6287	58	5	feltham	feltham	PROPN
ajfa-6287	58	6	et	et	PROPN
ajfa-6287	58	7	al	al	PROPN
ajfa-6287	58	8	.	.	PROPN
ajfa-6287	59	1	(	(	PUNCT
ajfa-6287	59	2	1991	1991	NUM
ajfa-6287	59	3	)	)	PUNCT
ajfa-6287	59	4	,	,	PUNCT
ajfa-6287	59	5	defond	defond	NOUN
ajfa-6287	59	6	(	(	PUNCT
ajfa-6287	59	7	1992	1992	NUM
ajfa-6287	59	8	)	)	PUNCT
ajfa-6287	59	9	,	,	PUNCT
ajfa-6287	59	10	clarkson	clarkson	PROPN
ajfa-6287	59	11	&	&	CCONJ
ajfa-6287	59	12	simunic	simunic	PROPN
ajfa-6287	59	13	(	(	PUNCT
ajfa-6287	59	14	1994	1994	NUM
ajfa-6287	59	15	)	)	PUNCT
ajfa-6287	59	16	.	.	PUNCT
ajfa-6287	60	1	deangelo	deangelo	PROPN
ajfa-6287	60	2	(	(	PUNCT
ajfa-6287	60	3	1981	1981	NUM
ajfa-6287	60	4	)	)	PUNCT
ajfa-6287	60	5	shows	show	VERB
ajfa-6287	60	6	that	that	SCONJ
ajfa-6287	60	7	each	each	DET
ajfa-6287	60	8	audit	audit	NOUN
ajfa-6287	60	9	firm	firm	NOUN
ajfa-6287	60	10	has	have	VERB
ajfa-6287	60	11	certain	certain	ADJ
ajfa-6287	60	12	specialization	specialization	NOUN
ajfa-6287	60	13	that	that	PRON
ajfa-6287	60	14	creates	create	VERB
ajfa-6287	60	15	certain	certain	ADJ
ajfa-6287	60	16	level	level	NOUN
ajfa-6287	60	17	of	of	ADP
ajfa-6287	60	18	audit	audit	NOUN
ajfa-6287	60	19	quality	quality	NOUN
ajfa-6287	60	20	.	.	PUNCT
ajfa-6287	61	1	consequently	consequently	ADV
ajfa-6287	61	2	,	,	PUNCT
ajfa-6287	61	3	if	if	SCONJ
ajfa-6287	61	4	a	a	DET
ajfa-6287	61	5	client	client	NOUN
ajfa-6287	61	6	wants	want	VERB
ajfa-6287	61	7	to	to	PART
ajfa-6287	61	8	have	have	VERB
ajfa-6287	61	9	a	a	DET
ajfa-6287	61	10	change	change	NOUN
ajfa-6287	61	11	in	in	ADP
ajfa-6287	61	12	audit	audit	NOUN
ajfa-6287	61	13	quality	quality	NOUN
ajfa-6287	61	14	level	level	NOUN
ajfa-6287	61	15	,	,	PUNCT
ajfa-6287	61	16	it	it	PRON
ajfa-6287	61	17	should	should	AUX
ajfa-6287	61	18	change	change	VERB
ajfa-6287	61	19	the	the	DET
ajfa-6287	61	20	audit	audit	NOUN
ajfa-6287	61	21	firms	firm	NOUN
ajfa-6287	61	22	.	.	PUNCT
ajfa-6287	62	1	in	in	ADP
ajfa-6287	62	2	addition	addition	NOUN
ajfa-6287	62	3	,	,	PUNCT
ajfa-6287	62	4	deangelo	deangelo	PROPN
ajfa-6287	62	5	(	(	PUNCT
ajfa-6287	62	6	1981	1981	NUM
ajfa-6287	62	7	)	)	PUNCT
ajfa-6287	62	8	,	,	PUNCT
ajfa-6287	62	9	dopuch	dopuch	ADJ
ajfa-6287	62	10	&	&	CCONJ
ajfa-6287	62	11	simunic	simunic	PROPN
ajfa-6287	62	12	(	(	PUNCT
ajfa-6287	62	13	1982	1982	NUM
ajfa-6287	62	14	)	)	PUNCT
ajfa-6287	62	15	,	,	PUNCT
ajfa-6287	62	16	titman	titman	PROPN
ajfa-6287	62	17	&	&	CCONJ
ajfa-6287	62	18	trueman	trueman	PROPN
ajfa-6287	62	19	(	(	PUNCT
ajfa-6287	62	20	1986	1986	NUM
ajfa-6287	62	21	)	)	PUNCT
ajfa-6287	62	22	,	,	PUNCT
ajfa-6287	62	23	and	and	CCONJ
ajfa-6287	62	24	beatty	beatty	PROPN
ajfa-6287	62	25	(	(	PUNCT
ajfa-6287	62	26	1989	1989	NUM
ajfa-6287	62	27	)	)	PUNCT
ajfa-6287	62	28	find	find	VERB
ajfa-6287	62	29	that	that	SCONJ
ajfa-6287	62	30	brand	brand	NOUN
ajfa-6287	62	31	name	name	NOUN
ajfa-6287	62	32	auditors	auditor	NOUN
ajfa-6287	62	33	(	(	PUNCT
ajfa-6287	62	34	audit	audit	NOUN
ajfa-6287	62	35	firms	firm	NOUN
ajfa-6287	62	36	in	in	ADP
ajfa-6287	62	37	indonesia	indonesia	PROPN
ajfa-6287	62	38	which	which	PRON
ajfa-6287	62	39	are	be	AUX
ajfa-6287	62	40	affiliated	affiliate	VERB
ajfa-6287	62	41	with	with	ADP
ajfa-6287	62	42	the	the	DET
ajfa-6287	62	43	big	big	ADJ
ajfa-6287	62	44	four	four	NUM
ajfa-6287	62	45	audit	audit	NOUN
ajfa-6287	62	46	firms	firm	NOUN
ajfa-6287	62	47	)	)	PUNCT
ajfa-6287	62	48	have	have	VERB
ajfa-6287	62	49	greater	great	ADJ
ajfa-6287	62	50	monitoring	monitoring	NOUN
ajfa-6287	62	51	strength	strength	NOUN
ajfa-6287	62	52	leading	lead	VERB
ajfa-6287	62	53	to	to	ADP
ajfa-6287	62	54	greater	great	ADJ
ajfa-6287	62	55	information	information	NOUN
ajfa-6287	62	56	quality	quality	NOUN
ajfa-6287	62	57	and	and	CCONJ
ajfa-6287	62	58	credibility	credibility	NOUN
ajfa-6287	62	59	.	.	PUNCT
ajfa-6287	63	1	2.1	2.1	NUM
ajfa-6287	63	2	earnings	earning	NOUN
ajfa-6287	63	3	management	management	NOUN
ajfa-6287	63	4	and	and	CCONJ
ajfa-6287	63	5	audit	audit	NOUN
ajfa-6287	63	6	firms	firm	NOUN
ajfa-6287	63	7	earnings	earning	NOUN
ajfa-6287	63	8	management	management	NOUN
ajfa-6287	63	9	should	should	AUX
ajfa-6287	63	10	not	not	PART
ajfa-6287	63	11	be	be	AUX
ajfa-6287	63	12	considered	consider	VERB
ajfa-6287	63	13	taboo	taboo	ADJ
ajfa-6287	63	14	considering	consider	VERB
ajfa-6287	63	15	that	that	SCONJ
ajfa-6287	63	16	there	there	PRON
ajfa-6287	63	17	is	be	VERB
ajfa-6287	63	18	a	a	DET
ajfa-6287	63	19	trade	trade	NOUN
ajfa-6287	63	20	-	-	PUNCT
ajfa-6287	63	21	off	off	NOUN
ajfa-6287	63	22	between	between	ADP
ajfa-6287	63	23	relevance	relevance	NOUN
ajfa-6287	63	24	and	and	CCONJ
ajfa-6287	63	25	reliability	reliability	NOUN
ajfa-6287	63	26	in	in	ADP
ajfa-6287	63	27	accounting	accounting	NOUN
ajfa-6287	63	28	principles	principle	NOUN
ajfa-6287	63	29	.	.	PUNCT
ajfa-6287	64	1	financial	financial	ADJ
ajfa-6287	64	2	statements	statement	NOUN
ajfa-6287	64	3	prepared	prepare	VERB
ajfa-6287	64	4	by	by	ADP
ajfa-6287	64	5	management	management	NOUN
ajfa-6287	64	6	are	be	AUX
ajfa-6287	64	7	expected	expect	VERB
ajfa-6287	64	8	to	to	PART
ajfa-6287	64	9	provide	provide	VERB
ajfa-6287	64	10	predictive	predictive	ADJ
ajfa-6287	64	11	value	value	NOUN
ajfa-6287	64	12	,	,	PUNCT
ajfa-6287	64	13	feedback	feedback	NOUN
ajfa-6287	64	14	value	value	NOUN
ajfa-6287	64	15	,	,	PUNCT
ajfa-6287	64	16	and	and	CCONJ
ajfa-6287	64	17	timeliness	timeliness	NOUN
ajfa-6287	64	18	in	in	ADP
ajfa-6287	64	19	order	order	NOUN
ajfa-6287	64	20	to	to	PART
ajfa-6287	64	21	be	be	AUX
ajfa-6287	64	22	relevant	relevant	ADJ
ajfa-6287	64	23	for	for	ADP
ajfa-6287	64	24	decision	decision	NOUN
ajfa-6287	64	25	making	making	NOUN
ajfa-6287	64	26	.	.	PUNCT
ajfa-6287	65	1	for	for	ADP
ajfa-6287	65	2	the	the	DET
ajfa-6287	65	3	reason	reason	NOUN
ajfa-6287	65	4	of	of	ADP
ajfa-6287	65	5	timeliness	timeliness	NOUN
ajfa-6287	65	6	,	,	PUNCT
ajfa-6287	65	7	management	management	NOUN
ajfa-6287	65	8	make	make	VERB
ajfa-6287	65	9	estimations	estimation	NOUN
ajfa-6287	65	10	and	and	CCONJ
ajfa-6287	65	11	judgments	judgment	NOUN
ajfa-6287	65	12	to	to	ADP
ajfa-6287	65	13	several	several	ADJ
ajfa-6287	65	14	transactions	transaction	NOUN
ajfa-6287	65	15	,	,	PUNCT
ajfa-6287	65	16	e.g.	e.g.	ADV
ajfa-6287	65	17	estimation	estimation	NOUN
ajfa-6287	65	18	and	and	CCONJ
ajfa-6287	65	19	judgment	judgment	NOUN
ajfa-6287	65	20	for	for	ADP
ajfa-6287	65	21	the	the	DET
ajfa-6287	65	22	recognition	recognition	NOUN
ajfa-6287	65	23	of	of	ADP
ajfa-6287	65	24	bad	bad	ADJ
ajfa-6287	65	25	debt	debt	NOUN
ajfa-6287	65	26	expense	expense	NOUN
ajfa-6287	65	27	and	and	CCONJ
ajfa-6287	65	28	allowance	allowance	NOUN
ajfa-6287	65	29	for	for	ADP
ajfa-6287	65	30	bad	bad	ADJ
ajfa-6287	65	31	debts	debt	NOUN
ajfa-6287	65	32	.	.	PUNCT
ajfa-6287	66	1	these	these	DET
ajfa-6287	66	2	estimations	estimation	NOUN
ajfa-6287	66	3	and	and	CCONJ
ajfa-6287	66	4	judgments	judgment	NOUN
ajfa-6287	66	5	are	be	AUX
ajfa-6287	66	6	the	the	DET
ajfa-6287	66	7	main	main	ADJ
ajfa-6287	66	8	contributor	contributor	NOUN
ajfa-6287	66	9	in	in	ADP
ajfa-6287	66	10	earnings	earning	NOUN
ajfa-6287	66	11	management	management	NOUN
ajfa-6287	66	12	.	.	PUNCT
ajfa-6287	67	1	as	as	ADV
ajfa-6287	67	2	long	long	ADV
ajfa-6287	67	3	as	as	SCONJ
ajfa-6287	67	4	these	these	DET
ajfa-6287	67	5	estimations	estimation	NOUN
ajfa-6287	67	6	and	and	CCONJ
ajfa-6287	67	7	judgments	judgment	NOUN
ajfa-6287	67	8	are	be	AUX
ajfa-6287	67	9	in	in	ADP
ajfa-6287	67	10	the	the	DET
ajfa-6287	67	11	corridor	corridor	NOUN
ajfa-6287	67	12	of	of	ADP
ajfa-6287	67	13	accounting	accounting	NOUN
ajfa-6287	67	14	standard	standard	NOUN
ajfa-6287	67	15	and	and	CCONJ
ajfa-6287	67	16	not	not	PART
ajfa-6287	67	17	for	for	ADP
ajfa-6287	67	18	the	the	DET
ajfa-6287	67	19	purpose	purpose	NOUN
ajfa-6287	67	20	of	of	ADP
ajfa-6287	67	21	earning	earn	VERB
ajfa-6287	67	22	benefit	benefit	NOUN
ajfa-6287	67	23	at	at	ADP
ajfa-6287	67	24	the	the	DET
ajfa-6287	67	25	expense	expense	NOUN
ajfa-6287	67	26	of	of	ADP
ajfa-6287	67	27	other	other	ADJ
ajfa-6287	67	28	parties	party	NOUN
ajfa-6287	67	29	,	,	PUNCT
ajfa-6287	67	30	the	the	DET
ajfa-6287	67	31	earnings	earning	NOUN
ajfa-6287	67	32	management	management	NOUN
ajfa-6287	67	33	should	should	AUX
ajfa-6287	67	34	not	not	PART
ajfa-6287	67	35	be	be	AUX
ajfa-6287	67	36	viewed	view	VERB
ajfa-6287	67	37	as	as	ADP
ajfa-6287	67	38	crime	crime	NOUN
ajfa-6287	67	39	.	.	PUNCT
ajfa-6287	68	1	investors	investor	NOUN
ajfa-6287	68	2	generally	generally	ADV
ajfa-6287	68	3	focus	focus	VERB
ajfa-6287	68	4	their	their	PRON
ajfa-6287	68	5	analyses	analysis	NOUN
ajfa-6287	68	6	on	on	ADP
ajfa-6287	68	7	earnings	earning	NOUN
ajfa-6287	68	8	informativeness	informativeness	NOUN
ajfa-6287	68	9	and	and	CCONJ
ajfa-6287	68	10	often	often	ADV
ajfa-6287	68	11	ignore	ignore	VERB
ajfa-6287	68	12	the	the	DET
ajfa-6287	68	13	process	process	NOUN
ajfa-6287	68	14	of	of	ADP
ajfa-6287	68	15	how	how	SCONJ
ajfa-6287	68	16	earnings	earning	NOUN
ajfa-6287	68	17	are	be	AUX
ajfa-6287	68	18	reported	report	VERB
ajfa-6287	68	19	.	.	PUNCT
ajfa-6287	69	1	this	this	PRON
ajfa-6287	69	2	often	often	ADV
ajfa-6287	69	3	becomes	become	VERB
ajfa-6287	69	4	an	an	DET
ajfa-6287	69	5	opportunistic	opportunistic	ADJ
ajfa-6287	69	6	situation	situation	NOUN
ajfa-6287	69	7	for	for	ADP
ajfa-6287	69	8	management	management	NOUN
ajfa-6287	69	9	to	to	PART
ajfa-6287	69	10	commit	commit	VERB
ajfa-6287	69	11	earnings	earning	NOUN
ajfa-6287	69	12	management	management	NOUN
ajfa-6287	69	13	.	.	PUNCT
ajfa-6287	70	1	when	when	SCONJ
ajfa-6287	70	2	the	the	DET
ajfa-6287	70	3	asymmetry	asymmetry	NOUN
ajfa-6287	70	4	information	information	NOUN
ajfa-6287	70	5	is	be	AUX
ajfa-6287	70	6	too	too	ADV
ajfa-6287	70	7	wide	wide	ADJ
ajfa-6287	70	8	,	,	PUNCT
ajfa-6287	70	9	the	the	DET
ajfa-6287	70	10	chance	chance	NOUN
ajfa-6287	70	11	for	for	ADP
ajfa-6287	70	12	earnings	earning	NOUN
ajfa-6287	70	13	management	management	NOUN
ajfa-6287	70	14	is	be	AUX
ajfa-6287	70	15	greater	great	ADJ
ajfa-6287	70	16	and	and	CCONJ
ajfa-6287	70	17	investors	investor	NOUN
ajfa-6287	70	18	are	be	AUX
ajfa-6287	70	19	more	more	ADV
ajfa-6287	70	20	negatively	negatively	ADV
ajfa-6287	70	21	impacted	impact	VERB
ajfa-6287	70	22	.	.	PUNCT
ajfa-6287	71	1	earnings	earning	NOUN
ajfa-6287	71	2	management	management	NOUN
ajfa-6287	71	3	is	be	AUX
ajfa-6287	71	4	basically	basically	ADV
ajfa-6287	71	5	a	a	DET
ajfa-6287	71	6	management	management	NOUN
ajfa-6287	71	7	activity	activity	NOUN
ajfa-6287	71	8	in	in	ADP
ajfa-6287	71	9	choosing	choose	VERB
ajfa-6287	71	10	an	an	DET
ajfa-6287	71	11	accounting	accounting	NOUN
ajfa-6287	71	12	policy	policy	NOUN
ajfa-6287	71	13	from	from	ADP
ajfa-6287	71	14	several	several	ADJ
ajfa-6287	71	15	alternatives	alternative	NOUN
ajfa-6287	71	16	allowed	allow	VERB
ajfa-6287	71	17	by	by	ADP
ajfa-6287	71	18	accounting	accounting	NOUN
ajfa-6287	71	19	standards	standard	NOUN
ajfa-6287	71	20	to	to	PART
ajfa-6287	71	21	meet	meet	VERB
ajfa-6287	71	22	stakeholders	stakeholder	NOUN
ajfa-6287	71	23	’	'	PUNCT
ajfa-6287	71	24	interest	interest	NOUN
ajfa-6287	71	25	,	,	PUNCT
ajfa-6287	71	26	especially	especially	ADV
ajfa-6287	71	27	stockholders	stockholder	NOUN
ajfa-6287	71	28	as	as	SCONJ
ajfa-6287	71	29	they	they	PRON
ajfa-6287	71	30	are	be	AUX
ajfa-6287	71	31	the	the	DET
ajfa-6287	71	32	principal	principal	NOUN
ajfa-6287	71	33	.	.	PUNCT
ajfa-6287	72	1	however	however	ADV
ajfa-6287	72	2	,	,	PUNCT
ajfa-6287	72	3	asymmetry	asymmetry	NOUN
ajfa-6287	72	4	information	information	NOUN
ajfa-6287	72	5	makes	make	VERB
ajfa-6287	72	6	it	it	PRON
ajfa-6287	72	7	possible	possible	ADJ
ajfa-6287	72	8	for	for	SCONJ
ajfa-6287	72	9	management	management	NOUN
ajfa-6287	72	10	to	to	PART
ajfa-6287	72	11	act	act	VERB
ajfa-6287	72	12	for	for	ADP
ajfa-6287	72	13	their	their	PRON
ajfa-6287	72	14	personal	personal	ADJ
ajfa-6287	72	15	interest	interest	NOUN
ajfa-6287	72	16	through	through	ADP
ajfa-6287	72	17	earnings	earning	NOUN
ajfa-6287	72	18	management	management	NOUN
ajfa-6287	72	19	at	at	ADP
ajfa-6287	72	20	the	the	DET
ajfa-6287	72	21	expense	expense	NOUN
ajfa-6287	72	22	of	of	ADP
ajfa-6287	72	23	stockholders	stockholder	NOUN
ajfa-6287	72	24	and	and	CCONJ
ajfa-6287	72	25	other	other	ADJ
ajfa-6287	72	26	stakeholders	stakeholder	NOUN
ajfa-6287	72	27	.	.	PUNCT
ajfa-6287	73	1	this	this	DET
ajfa-6287	73	2	condition	condition	NOUN
ajfa-6287	73	3	refers	refer	VERB
ajfa-6287	73	4	to	to	ADP
ajfa-6287	73	5	opportunistic	opportunistic	ADJ
ajfa-6287	73	6	asian	asian	ADJ
ajfa-6287	73	7	journal	journal	NOUN
ajfa-6287	73	8	of	of	ADP
ajfa-6287	73	9	finance	finance	PROPN
ajfa-6287	73	10	&	&	CCONJ
ajfa-6287	73	11	accounting	accounting	PROPN
ajfa-6287	73	12	issn	issn	PROPN
ajfa-6287	73	13	1946	1946	NUM
ajfa-6287	73	14	-	-	PUNCT
ajfa-6287	73	15	052x	052x	PROPN
ajfa-6287	73	16	2014	2014	NUM
ajfa-6287	73	17	,	,	PUNCT
ajfa-6287	73	18	vol	vol	NOUN
ajfa-6287	73	19	.	.	PROPN
ajfa-6287	73	20	6	6	NUM
ajfa-6287	73	21	,	,	PUNCT
ajfa-6287	73	22	no	no	INTJ
ajfa-6287	73	23	.	.	NOUN
ajfa-6287	73	24	2	2	NUM
ajfa-6287	73	25	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-6287	73	26	265	265	NUM
ajfa-6287	73	27	earnings	earning	NOUN
ajfa-6287	73	28	management	management	NOUN
ajfa-6287	73	29	(	(	PUNCT
ajfa-6287	73	30	scott	scott	PROPN
ajfa-6287	73	31	,	,	PUNCT
ajfa-6287	73	32	2000	2000	NUM
ajfa-6287	73	33	)	)	PUNCT
ajfa-6287	73	34	.	.	PUNCT
ajfa-6287	74	1	in	in	ADP
ajfa-6287	74	2	more	more	ADV
ajfa-6287	74	3	negative	negative	ADJ
ajfa-6287	74	4	connotation	connotation	NOUN
ajfa-6287	74	5	,	,	PUNCT
ajfa-6287	74	6	this	this	DET
ajfa-6287	74	7	type	type	NOUN
ajfa-6287	74	8	of	of	ADP
ajfa-6287	74	9	earnings	earning	NOUN
ajfa-6287	74	10	management	management	NOUN
ajfa-6287	74	11	can	can	AUX
ajfa-6287	74	12	be	be	AUX
ajfa-6287	74	13	called	call	VERB
ajfa-6287	74	14	earnings	earning	NOUN
ajfa-6287	74	15	manipulation	manipulation	NOUN
ajfa-6287	74	16	.	.	PUNCT
ajfa-6287	75	1	meanwhile	meanwhile	ADV
ajfa-6287	75	2	,	,	PUNCT
ajfa-6287	75	3	earnings	earning	NOUN
ajfa-6287	75	4	management	management	NOUN
ajfa-6287	75	5	should	should	AUX
ajfa-6287	75	6	be	be	AUX
ajfa-6287	75	7	viewed	view	VERB
ajfa-6287	75	8	as	as	ADP
ajfa-6287	75	9	a	a	DET
ajfa-6287	75	10	normal	normal	ADJ
ajfa-6287	75	11	management	management	NOUN
ajfa-6287	75	12	activity	activity	NOUN
ajfa-6287	75	13	if	if	SCONJ
ajfa-6287	75	14	it	it	PRON
ajfa-6287	75	15	is	be	AUX
ajfa-6287	75	16	undertaken	undertake	VERB
ajfa-6287	75	17	through	through	ADP
ajfa-6287	75	18	managing	manage	VERB
ajfa-6287	75	19	accruals	accrual	NOUN
ajfa-6287	75	20	and	and	CCONJ
ajfa-6287	75	21	cash	cash	NOUN
ajfa-6287	75	22	-	-	PUNCT
ajfa-6287	75	23	flow	flow	NOUN
ajfa-6287	75	24	related	relate	VERB
ajfa-6287	75	25	transactions	transaction	NOUN
ajfa-6287	75	26	without	without	ADP
ajfa-6287	75	27	any	any	DET
ajfa-6287	75	28	purpose	purpose	NOUN
ajfa-6287	75	29	of	of	ADP
ajfa-6287	75	30	misleading	mislead	VERB
ajfa-6287	75	31	the	the	DET
ajfa-6287	75	32	users	user	NOUN
ajfa-6287	75	33	of	of	ADP
ajfa-6287	75	34	financial	financial	ADJ
ajfa-6287	75	35	statements	statement	NOUN
ajfa-6287	75	36	and	and	CCONJ
ajfa-6287	75	37	remain	remain	VERB
ajfa-6287	75	38	in	in	ADP
ajfa-6287	75	39	the	the	DET
ajfa-6287	75	40	line	line	NOUN
ajfa-6287	75	41	with	with	ADP
ajfa-6287	75	42	accounting	accounting	NOUN
ajfa-6287	75	43	standards	standard	NOUN
ajfa-6287	75	44	.	.	PUNCT
ajfa-6287	76	1	r	r	NOUN
ajfa-6287	76	2	e	e	NOUN
ajfa-6287	76	3	p	p	NOUN
ajfa-6287	76	4	o	o	NOUN
ajfa-6287	76	5	r	r	NOUN
ajfa-6287	76	6	t	t	NOUN
ajfa-6287	76	7	e	e	X
ajfa-6287	76	8	d	d	X
ajfa-6287	76	9	e	e	PROPN
ajfa-6287	76	10	a	a	DET
ajfa-6287	76	11	r	r	NOUN
ajfa-6287	76	12	n	n	NOUN
ajfa-6287	76	13	i	i	PRON
ajfa-6287	76	14	n	n	CCONJ
ajfa-6287	76	15	g	g	PROPN
ajfa-6287	76	16	s	s	PROPN
ajfa-6287	76	17	2007	2007	NUM
ajfa-6287	76	18	2008	2008	NUM
ajfa-6287	76	19	2009	2009	NUM
ajfa-6287	76	20	2010	2010	NUM
ajfa-6287	76	21	2011	2011	NUM
ajfa-6287	76	22	2012	2012	NUM
ajfa-6287	76	23	2013	2013	NUM
ajfa-6287	76	24	year	year	NOUN
ajfa-6287	76	25	figure	figure	NOUN
ajfa-6287	76	26	1	1	NUM
ajfa-6287	76	27	.	.	PUNCT
ajfa-6287	76	28	illustration	illustration	NOUN
ajfa-6287	76	29	of	of	ADP
ajfa-6287	76	30	earnings	earning	NOUN
ajfa-6287	76	31	forecast	forecast	NOUN
ajfa-6287	76	32	errors	error	NOUN
ajfa-6287	76	33	by	by	ADP
ajfa-6287	76	34	using	use	VERB
ajfa-6287	76	35	scatter	scatter	NOUN
ajfa-6287	76	36	plot	plot	NOUN
ajfa-6287	76	37	and	and	CCONJ
ajfa-6287	76	38	ols	ols	PROPN
ajfa-6287	76	39	mcnichols	mcnichols	PROPN
ajfa-6287	76	40	&	&	CCONJ
ajfa-6287	76	41	stubben	stubben	PROPN
ajfa-6287	76	42	(	(	PUNCT
ajfa-6287	76	43	2008	2008	NUM
ajfa-6287	76	44	)	)	PUNCT
ajfa-6287	76	45	reveal	reveal	VERB
ajfa-6287	76	46	that	that	SCONJ
ajfa-6287	76	47	earnings	earning	NOUN
ajfa-6287	76	48	management	management	NOUN
ajfa-6287	76	49	affects	affect	VERB
ajfa-6287	76	50	company	company	NOUN
ajfa-6287	76	51	’s	’s	PART
ajfa-6287	76	52	investment	investment	NOUN
ajfa-6287	76	53	decisions	decision	NOUN
ajfa-6287	76	54	.	.	PUNCT
ajfa-6287	77	1	during	during	ADP
ajfa-6287	77	2	the	the	DET
ajfa-6287	77	3	period	period	NOUN
ajfa-6287	77	4	of	of	ADP
ajfa-6287	77	5	earnings	earning	NOUN
ajfa-6287	77	6	manipulation	manipulation	NOUN
ajfa-6287	77	7	,	,	PUNCT
ajfa-6287	77	8	companies	company	NOUN
ajfa-6287	77	9	found	find	VERB
ajfa-6287	77	10	to	to	PART
ajfa-6287	77	11	be	be	AUX
ajfa-6287	77	12	involved	involve	VERB
ajfa-6287	77	13	in	in	ADP
ajfa-6287	77	14	accounting	accounting	NOUN
ajfa-6287	77	15	irregularities	irregularity	NOUN
ajfa-6287	77	16	,	,	PUNCT
ajfa-6287	77	17	improper	improper	ADJ
ajfa-6287	77	18	accounting	accounting	NOUN
ajfa-6287	77	19	,	,	PUNCT
ajfa-6287	77	20	and	and	CCONJ
ajfa-6287	77	21	restatement	restatement	NOUN
ajfa-6287	77	22	of	of	ADP
ajfa-6287	77	23	financial	financial	ADJ
ajfa-6287	77	24	statement	statement	NOUN
ajfa-6287	77	25	by	by	ADP
ajfa-6287	77	26	securities	security	NOUN
ajfa-6287	77	27	and	and	CCONJ
ajfa-6287	77	28	exchange	exchange	PROPN
ajfa-6287	77	29	commission	commission	PROPN
ajfa-6287	77	30	(	(	PUNCT
ajfa-6287	77	31	sec	sec	PROPN
ajfa-6287	77	32	)	)	PUNCT
ajfa-6287	77	33	undertook	undertake	VERB
ajfa-6287	77	34	substantial	substantial	ADJ
ajfa-6287	77	35	over	over	ADP
ajfa-6287	77	36	-	-	PUNCT
ajfa-6287	77	37	investment	investment	NOUN
ajfa-6287	77	38	but	but	CCONJ
ajfa-6287	77	39	after	after	ADP
ajfa-6287	77	40	the	the	DET
ajfa-6287	77	41	period	period	NOUN
ajfa-6287	77	42	of	of	ADP
ajfa-6287	77	43	earnings	earning	NOUN
ajfa-6287	77	44	manipulation	manipulation	NOUN
ajfa-6287	77	45	,	,	PUNCT
ajfa-6287	77	46	this	this	DET
ajfa-6287	77	47	decision	decision	NOUN
ajfa-6287	77	48	dramatically	dramatically	ADV
ajfa-6287	77	49	declined	decline	VERB
ajfa-6287	77	50	.	.	PUNCT
ajfa-6287	78	1	davidson	davidson	PROPN
ajfa-6287	78	2	&	&	CCONJ
ajfa-6287	78	3	neu	neu	PROPN
ajfa-6287	78	4	(	(	PUNCT
ajfa-6287	78	5	1993	1993	NUM
ajfa-6287	78	6	)	)	PUNCT
ajfa-6287	78	7	show	show	VERB
ajfa-6287	78	8	that	that	SCONJ
ajfa-6287	78	9	managers	manager	NOUN
ajfa-6287	78	10	tend	tend	VERB
ajfa-6287	78	11	to	to	PART
ajfa-6287	78	12	reduce	reduce	VERB
ajfa-6287	78	13	their	their	PRON
ajfa-6287	78	14	activity	activity	NOUN
ajfa-6287	78	15	of	of	ADP
ajfa-6287	78	16	manipulating	manipulate	VERB
ajfa-6287	78	17	reported	report	VERB
ajfa-6287	78	18	earnings	earning	NOUN
ajfa-6287	78	19	to	to	PART
ajfa-6287	78	20	achieve	achieve	VERB
ajfa-6287	78	21	targeted	target	VERB
ajfa-6287	78	22	profit	profit	NOUN
ajfa-6287	78	23	or	or	CCONJ
ajfa-6287	78	24	forecasted	forecast	VERB
ajfa-6287	78	25	earnings	earning	NOUN
ajfa-6287	78	26	when	when	SCONJ
ajfa-6287	78	27	companies	company	NOUN
ajfa-6287	78	28	where	where	SCONJ
ajfa-6287	78	29	the	the	DET
ajfa-6287	78	30	managers	manager	NOUN
ajfa-6287	78	31	work	work	VERB
ajfa-6287	78	32	for	for	ADP
ajfa-6287	78	33	are	be	AUX
ajfa-6287	78	34	being	be	AUX
ajfa-6287	78	35	audited	audit	VERB
ajfa-6287	78	36	by	by	ADP
ajfa-6287	78	37	brand	brand	NOUN
ajfa-6287	78	38	name	name	NOUN
ajfa-6287	78	39	auditors	auditor	NOUN
ajfa-6287	78	40	or	or	CCONJ
ajfa-6287	78	41	big	big	ADJ
ajfa-6287	78	42	audit	audit	NOUN
ajfa-6287	78	43	firms	firm	NOUN
ajfa-6287	78	44	.	.	PUNCT
ajfa-6287	79	1	according	accord	VERB
ajfa-6287	79	2	to	to	ADP
ajfa-6287	79	3	davidson	davidson	PROPN
ajfa-6287	79	4	&	&	CCONJ
ajfa-6287	79	5	neu	neu	PROPN
ajfa-6287	79	6	(	(	PUNCT
ajfa-6287	79	7	1993	1993	NUM
ajfa-6287	79	8	)	)	PUNCT
ajfa-6287	79	9	,	,	PUNCT
ajfa-6287	79	10	it	it	PRON
ajfa-6287	79	11	reveals	reveal	VERB
ajfa-6287	79	12	that	that	SCONJ
ajfa-6287	79	13	clients	client	NOUN
ajfa-6287	79	14	have	have	VERB
ajfa-6287	79	15	little	little	ADJ
ajfa-6287	79	16	or	or	CCONJ
ajfa-6287	79	17	even	even	ADV
ajfa-6287	79	18	no	no	DET
ajfa-6287	79	19	chance	chance	NOUN
ajfa-6287	79	20	at	at	ADV
ajfa-6287	79	21	all	all	ADV
ajfa-6287	79	22	to	to	PART
ajfa-6287	79	23	take	take	VERB
ajfa-6287	79	24	benefits	benefit	NOUN
ajfa-6287	79	25	from	from	ADP
ajfa-6287	79	26	accruals	accrual	NOUN
ajfa-6287	79	27	to	to	PART
ajfa-6287	79	28	minimize	minimize	VERB
ajfa-6287	79	29	forecast	forecast	NOUN
ajfa-6287	79	30	errors	error	NOUN
ajfa-6287	79	31	(	(	PUNCT
ajfa-6287	79	32	the	the	DET
ajfa-6287	79	33	difference	difference	NOUN
ajfa-6287	79	34	between	between	ADP
ajfa-6287	79	35	reported	report	VERB
ajfa-6287	79	36	earnings	earning	NOUN
ajfa-6287	79	37	and	and	CCONJ
ajfa-6287	79	38	forecasted	forecast	VERB
ajfa-6287	79	39	earnings	earning	NOUN
ajfa-6287	79	40	)	)	PUNCT
ajfa-6287	79	41	.	.	PUNCT
ajfa-6287	80	1	income	income	NOUN
ajfa-6287	80	2	smoothing	smoothing	NOUN
ajfa-6287	80	3	is	be	AUX
ajfa-6287	80	4	an	an	DET
ajfa-6287	80	5	earnings	earning	NOUN
ajfa-6287	80	6	management	management	NOUN
ajfa-6287	80	7	technique	technique	NOUN
ajfa-6287	80	8	that	that	PRON
ajfa-6287	80	9	is	be	AUX
ajfa-6287	80	10	widely	widely	ADV
ajfa-6287	80	11	used	use	VERB
ajfa-6287	80	12	by	by	ADP
ajfa-6287	80	13	managers	manager	NOUN
ajfa-6287	80	14	.	.	PUNCT
ajfa-6287	81	1	this	this	DET
ajfa-6287	81	2	type	type	NOUN
ajfa-6287	81	3	of	of	ADP
ajfa-6287	81	4	earnings	earning	NOUN
ajfa-6287	81	5	management	management	NOUN
ajfa-6287	81	6	comes	come	VERB
ajfa-6287	81	7	from	from	ADP
ajfa-6287	81	8	a	a	DET
ajfa-6287	81	9	logic	logic	NOUN
ajfa-6287	81	10	reasoning	reasoning	NOUN
ajfa-6287	81	11	that	that	SCONJ
ajfa-6287	81	12	users	user	NOUN
ajfa-6287	81	13	of	of	ADP
ajfa-6287	81	14	financial	financial	ADJ
ajfa-6287	81	15	statements	statement	NOUN
ajfa-6287	81	16	tend	tend	VERB
ajfa-6287	81	17	to	to	PART
ajfa-6287	81	18	prefer	prefer	VERB
ajfa-6287	81	19	smooth	smooth	ADJ
ajfa-6287	81	20	trend	trend	NOUN
ajfa-6287	81	21	of	of	ADP
ajfa-6287	81	22	earnings	earning	NOUN
ajfa-6287	81	23	to	to	ADP
ajfa-6287	81	24	the	the	DET
ajfa-6287	81	25	fluctuated	fluctuated	ADJ
ajfa-6287	81	26	one	one	NUM
ajfa-6287	81	27	.	.	PUNCT
ajfa-6287	82	1	this	this	DET
ajfa-6287	82	2	research	research	NOUN
ajfa-6287	82	3	uses	use	VERB
ajfa-6287	82	4	the	the	DET
ajfa-6287	82	5	absolute	absolute	ADJ
ajfa-6287	82	6	value	value	NOUN
ajfa-6287	82	7	of	of	ADP
ajfa-6287	82	8	earnings	earning	NOUN
ajfa-6287	82	9	forecast	forecast	NOUN
ajfa-6287	82	10	errors	error	NOUN
ajfa-6287	82	11	as	as	ADP
ajfa-6287	82	12	the	the	DET
ajfa-6287	82	13	proxy	proxy	NOUN
ajfa-6287	82	14	of	of	ADP
ajfa-6287	82	15	income	income	NOUN
ajfa-6287	82	16	smoothing	smooth	VERB
ajfa-6287	82	17	tendency	tendency	NOUN
ajfa-6287	82	18	.	.	PUNCT
ajfa-6287	83	1	asian	asian	ADJ
ajfa-6287	83	2	journal	journal	PROPN
ajfa-6287	83	3	of	of	ADP
ajfa-6287	83	4	finance	finance	PROPN
ajfa-6287	83	5	&	&	CCONJ
ajfa-6287	83	6	accounting	accounting	PROPN
ajfa-6287	83	7	issn	issn	PROPN
ajfa-6287	83	8	1946	1946	NUM
ajfa-6287	83	9	-	-	PUNCT
ajfa-6287	83	10	052x	052x	PROPN
ajfa-6287	83	11	2014	2014	NUM
ajfa-6287	83	12	,	,	PUNCT
ajfa-6287	83	13	vol	vol	NOUN
ajfa-6287	83	14	.	.	PROPN
ajfa-6287	84	1	6	6	NUM
ajfa-6287	84	2	,	,	PUNCT
ajfa-6287	84	3	no	no	INTJ
ajfa-6287	84	4	.	.	NOUN
ajfa-6287	84	5	2	2	NUM
ajfa-6287	84	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6287	84	7	266	266	NUM
ajfa-6287	84	8	earnings	earning	NOUN
ajfa-6287	84	9	forecast	forecast	NOUN
ajfa-6287	84	10	errors	error	NOUN
ajfa-6287	84	11	are	be	AUX
ajfa-6287	84	12	errors	error	NOUN
ajfa-6287	84	13	or	or	CCONJ
ajfa-6287	84	14	residuals	residual	NOUN
ajfa-6287	84	15	resulted	result	VERB
ajfa-6287	84	16	from	from	ADP
ajfa-6287	84	17	the	the	DET
ajfa-6287	84	18	ordinary	ordinary	ADJ
ajfa-6287	84	19	least	least	ADJ
ajfa-6287	84	20	square	square	ADJ
ajfa-6287	84	21	(	(	PUNCT
ajfa-6287	84	22	ols	ol	NOUN
ajfa-6287	84	23	)	)	PUNCT
ajfa-6287	84	24	between	between	ADP
ajfa-6287	84	25	the	the	DET
ajfa-6287	84	26	reported	report	VERB
ajfa-6287	84	27	after	after	ADP
ajfa-6287	84	28	-	-	PUNCT
ajfa-6287	84	29	tax	tax	NOUN
ajfa-6287	84	30	profits	profit	NOUN
ajfa-6287	84	31	and	and	CCONJ
ajfa-6287	84	32	the	the	DET
ajfa-6287	84	33	period	period	NOUN
ajfa-6287	84	34	of	of	ADP
ajfa-6287	84	35	reporting	report	VERB
ajfa-6287	84	36	those	those	DET
ajfa-6287	84	37	profits	profit	NOUN
ajfa-6287	84	38	,	,	PUNCT
ajfa-6287	84	39	as	as	SCONJ
ajfa-6287	84	40	illustrated	illustrate	VERB
ajfa-6287	84	41	by	by	ADP
ajfa-6287	84	42	figure	figure	NOUN
ajfa-6287	84	43	1	1	NUM
ajfa-6287	84	44	.	.	PUNCT
ajfa-6287	85	1	the	the	DET
ajfa-6287	85	2	errors	error	NOUN
ajfa-6287	85	3	or	or	CCONJ
ajfa-6287	85	4	residuals	residual	NOUN
ajfa-6287	85	5	are	be	AUX
ajfa-6287	85	6	the	the	DET
ajfa-6287	85	7	difference	difference	NOUN
ajfa-6287	85	8	between	between	ADP
ajfa-6287	85	9	the	the	DET
ajfa-6287	85	10	reported	report	VERB
ajfa-6287	85	11	after	after	ADP
ajfa-6287	85	12	-	-	PUNCT
ajfa-6287	85	13	tax	tax	NOUN
ajfa-6287	85	14	profits	profit	NOUN
ajfa-6287	85	15	and	and	CCONJ
ajfa-6287	85	16	the	the	DET
ajfa-6287	85	17	forecasted	forecast	VERB
ajfa-6287	85	18	after	after	ADP
ajfa-6287	85	19	-	-	PUNCT
ajfa-6287	85	20	tax	tax	NOUN
ajfa-6287	85	21	profits	profit	NOUN
ajfa-6287	85	22	(	(	PUNCT
ajfa-6287	85	23	dots	dot	NOUN
ajfa-6287	85	24	lay	lie	VERB
ajfa-6287	85	25	on	on	ADP
ajfa-6287	85	26	the	the	DET
ajfa-6287	85	27	ols	ol	NOUN
ajfa-6287	85	28	line	line	NOUN
ajfa-6287	85	29	)	)	PUNCT
ajfa-6287	85	30	in	in	ADP
ajfa-6287	85	31	each	each	DET
ajfa-6287	85	32	year	year	NOUN
ajfa-6287	85	33	of	of	ADP
ajfa-6287	85	34	reporting	reporting	NOUN
ajfa-6287	85	35	period	period	NOUN
ajfa-6287	85	36	.	.	PUNCT
ajfa-6287	86	1	strong	strong	ADJ
ajfa-6287	86	2	tendency	tendency	NOUN
ajfa-6287	86	3	of	of	ADP
ajfa-6287	86	4	income	income	NOUN
ajfa-6287	86	5	smoothing	smoothing	NOUN
ajfa-6287	86	6	is	be	AUX
ajfa-6287	86	7	concluded	conclude	VERB
ajfa-6287	86	8	if	if	SCONJ
ajfa-6287	86	9	the	the	DET
ajfa-6287	86	10	difference	difference	NOUN
ajfa-6287	86	11	of	of	ADP
ajfa-6287	86	12	the	the	DET
ajfa-6287	86	13	reported	report	VERB
ajfa-6287	86	14	after	after	ADP
ajfa-6287	86	15	-	-	PUNCT
ajfa-6287	86	16	tax	tax	NOUN
ajfa-6287	86	17	profits	profit	NOUN
ajfa-6287	86	18	and	and	CCONJ
ajfa-6287	86	19	the	the	DET
ajfa-6287	86	20	forecasted	forecast	VERB
ajfa-6287	86	21	after	after	ADP
ajfa-6287	86	22	-	-	PUNCT
ajfa-6287	86	23	tax	tax	NOUN
ajfa-6287	86	24	profits	profit	NOUN
ajfa-6287	86	25	is	be	AUX
ajfa-6287	86	26	zero	zero	NUM
ajfa-6287	86	27	(	(	PUNCT
ajfa-6287	86	28	in	in	ADP
ajfa-6287	86	29	this	this	DET
ajfa-6287	86	30	case	case	NOUN
ajfa-6287	86	31	,	,	PUNCT
ajfa-6287	86	32	the	the	DET
ajfa-6287	86	33	reported	report	VERB
ajfa-6287	86	34	after	after	ADP
ajfa-6287	86	35	-	-	PUNCT
ajfa-6287	86	36	tax	tax	NOUN
ajfa-6287	86	37	profits	profit	NOUN
ajfa-6287	86	38	lay	lie	VERB
ajfa-6287	86	39	exactly	exactly	ADV
ajfa-6287	86	40	on	on	ADP
ajfa-6287	86	41	the	the	DET
ajfa-6287	86	42	ols	ol	NOUN
ajfa-6287	86	43	line	line	NOUN
ajfa-6287	86	44	together	together	ADV
ajfa-6287	86	45	with	with	ADP
ajfa-6287	86	46	the	the	DET
ajfa-6287	86	47	forecasted	forecast	VERB
ajfa-6287	86	48	after	after	ADP
ajfa-6287	86	49	-	-	PUNCT
ajfa-6287	86	50	tax	tax	NOUN
ajfa-6287	86	51	profits	profit	NOUN
ajfa-6287	86	52	)	)	PUNCT
ajfa-6287	86	53	.	.	PUNCT
ajfa-6287	87	1	if	if	SCONJ
ajfa-6287	87	2	the	the	DET
ajfa-6287	87	3	differences	difference	NOUN
ajfa-6287	87	4	are	be	AUX
ajfa-6287	87	5	positive	positive	ADJ
ajfa-6287	87	6	or	or	CCONJ
ajfa-6287	87	7	negative	negative	ADJ
ajfa-6287	87	8	,	,	PUNCT
ajfa-6287	87	9	these	these	DET
ajfa-6287	87	10	errors	error	NOUN
ajfa-6287	87	11	are	be	AUX
ajfa-6287	87	12	then	then	ADV
ajfa-6287	87	13	converted	convert	VERB
ajfa-6287	87	14	to	to	ADP
ajfa-6287	87	15	their	their	PRON
ajfa-6287	87	16	absolute	absolute	ADJ
ajfa-6287	87	17	values	value	NOUN
ajfa-6287	87	18	.	.	PUNCT
ajfa-6287	88	1	the	the	PRON
ajfa-6287	88	2	greater	great	ADJ
ajfa-6287	88	3	the	the	DET
ajfa-6287	88	4	distance	distance	NOUN
ajfa-6287	88	5	between	between	ADP
ajfa-6287	88	6	the	the	DET
ajfa-6287	88	7	reported	report	VERB
ajfa-6287	88	8	and	and	CCONJ
ajfa-6287	88	9	the	the	DET
ajfa-6287	88	10	forecasted	forecast	VERB
ajfa-6287	88	11	after	after	ADP
ajfa-6287	88	12	-	-	PUNCT
ajfa-6287	88	13	tax	tax	NOUN
ajfa-6287	88	14	profits	profit	NOUN
ajfa-6287	88	15	,	,	PUNCT
ajfa-6287	88	16	the	the	PRON
ajfa-6287	88	17	greater	great	ADJ
ajfa-6287	88	18	the	the	DET
ajfa-6287	88	19	errors	error	NOUN
ajfa-6287	88	20	or	or	CCONJ
ajfa-6287	88	21	residuals	residual	NOUN
ajfa-6287	88	22	will	will	AUX
ajfa-6287	88	23	be	be	AUX
ajfa-6287	88	24	.	.	PUNCT
ajfa-6287	89	1	this	this	DET
ajfa-6287	89	2	condition	condition	NOUN
ajfa-6287	89	3	means	mean	VERB
ajfa-6287	89	4	that	that	SCONJ
ajfa-6287	89	5	the	the	PRON
ajfa-6287	89	6	lower	low	ADJ
ajfa-6287	89	7	the	the	DET
ajfa-6287	89	8	tendency	tendency	NOUN
ajfa-6287	89	9	of	of	ADP
ajfa-6287	89	10	income	income	NOUN
ajfa-6287	89	11	smoothing	smoothing	NOUN
ajfa-6287	89	12	.	.	PUNCT
ajfa-6287	90	1	therefore	therefore	ADV
ajfa-6287	90	2	,	,	PUNCT
ajfa-6287	90	3	the	the	DET
ajfa-6287	90	4	hypothesis	hypothesis	NOUN
ajfa-6287	90	5	is	be	AUX
ajfa-6287	90	6	:	:	PUNCT
ajfa-6287	90	7	h1	h1	PROPN
ajfa-6287	90	8	:	:	PUNCT
ajfa-6287	90	9	the	the	PRON
ajfa-6287	90	10	greater	great	ADJ
ajfa-6287	90	11	the	the	DET
ajfa-6287	90	12	absolute	absolute	ADJ
ajfa-6287	90	13	value	value	NOUN
ajfa-6287	90	14	of	of	ADP
ajfa-6287	90	15	earnings	earning	NOUN
ajfa-6287	90	16	forecast	forecast	NOUN
ajfa-6287	90	17	errors	error	NOUN
ajfa-6287	90	18	,	,	PUNCT
ajfa-6287	90	19	the	the	PRON
ajfa-6287	90	20	lower	low	ADJ
ajfa-6287	90	21	the	the	DET
ajfa-6287	90	22	tendency	tendency	NOUN
ajfa-6287	90	23	of	of	ADP
ajfa-6287	90	24	income	income	NOUN
ajfa-6287	90	25	smoothing	smoothing	NOUN
ajfa-6287	90	26	,	,	PUNCT
ajfa-6287	90	27	thus	thus	ADV
ajfa-6287	90	28	the	the	PRON
ajfa-6287	90	29	greater	great	ADJ
ajfa-6287	90	30	the	the	DET
ajfa-6287	90	31	probability	probability	NOUN
ajfa-6287	90	32	of	of	ADP
ajfa-6287	90	33	choosing	choose	VERB
ajfa-6287	90	34	big	big	ADJ
ajfa-6287	90	35	audit	audit	NOUN
ajfa-6287	90	36	firms	firm	NOUN
ajfa-6287	90	37	.	.	PUNCT
ajfa-6287	91	1	2.2	2.2	NUM
ajfa-6287	91	2	risk	risk	NOUN
ajfa-6287	91	3	tolerance	tolerance	NOUN
ajfa-6287	91	4	and	and	CCONJ
ajfa-6287	91	5	audit	audit	NOUN
ajfa-6287	91	6	firms	firm	NOUN
ajfa-6287	91	7	risks	risk	NOUN
ajfa-6287	91	8	faced	face	VERB
ajfa-6287	91	9	by	by	ADP
ajfa-6287	91	10	companies	company	NOUN
ajfa-6287	91	11	can	can	AUX
ajfa-6287	91	12	be	be	AUX
ajfa-6287	91	13	in	in	ADP
ajfa-6287	91	14	the	the	DET
ajfa-6287	91	15	form	form	NOUN
ajfa-6287	91	16	of	of	ADP
ajfa-6287	91	17	business	business	NOUN
ajfa-6287	91	18	and	and	CCONJ
ajfa-6287	91	19	financial	financial	ADJ
ajfa-6287	91	20	risk	risk	NOUN
ajfa-6287	91	21	.	.	PUNCT
ajfa-6287	92	1	business	business	NOUN
ajfa-6287	92	2	risk	risk	NOUN
ajfa-6287	92	3	refers	refer	VERB
ajfa-6287	92	4	to	to	ADP
ajfa-6287	92	5	the	the	DET
ajfa-6287	92	6	risk	risk	NOUN
ajfa-6287	92	7	that	that	PRON
ajfa-6287	92	8	is	be	AUX
ajfa-6287	92	9	inherent	inherent	ADJ
ajfa-6287	92	10	to	to	ADP
ajfa-6287	92	11	the	the	DET
ajfa-6287	92	12	company	company	NOUN
ajfa-6287	92	13	’s	’s	PART
ajfa-6287	92	14	business	business	NOUN
ajfa-6287	92	15	.	.	PUNCT
ajfa-6287	93	1	each	each	DET
ajfa-6287	93	2	company	company	NOUN
ajfa-6287	93	3	has	have	VERB
ajfa-6287	93	4	different	different	ADJ
ajfa-6287	93	5	level	level	NOUN
ajfa-6287	93	6	of	of	ADP
ajfa-6287	93	7	business	business	NOUN
ajfa-6287	93	8	risk	risk	NOUN
ajfa-6287	93	9	,	,	PUNCT
ajfa-6287	93	10	depending	depend	VERB
ajfa-6287	93	11	on	on	ADP
ajfa-6287	93	12	its	its	PRON
ajfa-6287	93	13	business	business	NOUN
ajfa-6287	93	14	characteristics	characteristic	NOUN
ajfa-6287	93	15	and	and	CCONJ
ajfa-6287	93	16	complexity	complexity	NOUN
ajfa-6287	93	17	.	.	PUNCT
ajfa-6287	94	1	for	for	ADP
ajfa-6287	94	2	example	example	NOUN
ajfa-6287	94	3	,	,	PUNCT
ajfa-6287	94	4	companies	company	NOUN
ajfa-6287	94	5	in	in	ADP
ajfa-6287	94	6	consumer	consumer	NOUN
ajfa-6287	94	7	goods	good	NOUN
ajfa-6287	94	8	industry	industry	NOUN
ajfa-6287	94	9	has	have	VERB
ajfa-6287	94	10	lower	low	ADJ
ajfa-6287	94	11	business	business	NOUN
ajfa-6287	94	12	risk	risk	NOUN
ajfa-6287	94	13	than	than	ADP
ajfa-6287	94	14	that	that	PRON
ajfa-6287	94	15	of	of	ADP
ajfa-6287	94	16	mining	mining	NOUN
ajfa-6287	94	17	companies	company	NOUN
ajfa-6287	94	18	.	.	PUNCT
ajfa-6287	95	1	meanwhile	meanwhile	ADV
ajfa-6287	95	2	,	,	PUNCT
ajfa-6287	95	3	financial	financial	ADJ
ajfa-6287	95	4	risk	risk	NOUN
ajfa-6287	95	5	refers	refer	VERB
ajfa-6287	95	6	to	to	ADP
ajfa-6287	95	7	the	the	DET
ajfa-6287	95	8	risk	risk	NOUN
ajfa-6287	95	9	faced	face	VERB
ajfa-6287	95	10	by	by	ADP
ajfa-6287	95	11	companies	company	NOUN
ajfa-6287	95	12	having	have	VERB
ajfa-6287	95	13	debts	debt	NOUN
ajfa-6287	95	14	.	.	PUNCT
ajfa-6287	96	1	if	if	SCONJ
ajfa-6287	96	2	the	the	DET
ajfa-6287	96	3	level	level	NOUN
ajfa-6287	96	4	of	of	ADP
ajfa-6287	96	5	debts	debt	NOUN
ajfa-6287	96	6	is	be	AUX
ajfa-6287	96	7	too	too	ADV
ajfa-6287	96	8	high	high	ADJ
ajfa-6287	96	9	and	and	CCONJ
ajfa-6287	96	10	causes	cause	VERB
ajfa-6287	96	11	inability	inability	NOUN
ajfa-6287	96	12	of	of	ADP
ajfa-6287	96	13	the	the	DET
ajfa-6287	96	14	company	company	NOUN
ajfa-6287	96	15	to	to	PART
ajfa-6287	96	16	pay	pay	VERB
ajfa-6287	96	17	the	the	DET
ajfa-6287	96	18	debts	debt	NOUN
ajfa-6287	96	19	,	,	PUNCT
ajfa-6287	96	20	the	the	DET
ajfa-6287	96	21	company	company	NOUN
ajfa-6287	96	22	suffers	suffer	VERB
ajfa-6287	96	23	from	from	ADP
ajfa-6287	96	24	bankruptcy	bankruptcy	NOUN
ajfa-6287	96	25	risk	risk	NOUN
ajfa-6287	96	26	.	.	PUNCT
ajfa-6287	97	1	it	it	PRON
ajfa-6287	97	2	does	do	AUX
ajfa-6287	97	3	not	not	PART
ajfa-6287	97	4	necessarily	necessarily	ADV
ajfa-6287	97	5	follow	follow	VERB
ajfa-6287	97	6	that	that	SCONJ
ajfa-6287	97	7	all	all	DET
ajfa-6287	97	8	companies	company	NOUN
ajfa-6287	97	9	having	have	VERB
ajfa-6287	97	10	debts	debt	NOUN
ajfa-6287	97	11	tend	tend	VERB
ajfa-6287	97	12	to	to	PART
ajfa-6287	97	13	bankrupt	bankrupt	VERB
ajfa-6287	97	14	.	.	PUNCT
ajfa-6287	98	1	in	in	ADP
ajfa-6287	98	2	a	a	DET
ajfa-6287	98	3	certain	certain	ADJ
ajfa-6287	98	4	range	range	NOUN
ajfa-6287	98	5	(	(	PUNCT
ajfa-6287	98	6	when	when	SCONJ
ajfa-6287	98	7	marginal	marginal	ADJ
ajfa-6287	98	8	benefit	benefit	NOUN
ajfa-6287	98	9	of	of	ADP
ajfa-6287	98	10	debt	debt	NOUN
ajfa-6287	98	11	is	be	AUX
ajfa-6287	98	12	greater	great	ADJ
ajfa-6287	98	13	than	than	ADP
ajfa-6287	98	14	the	the	DET
ajfa-6287	98	15	marginal	marginal	ADJ
ajfa-6287	98	16	cost	cost	NOUN
ajfa-6287	98	17	of	of	ADP
ajfa-6287	98	18	debt	debt	NOUN
ajfa-6287	98	19	)	)	PUNCT
ajfa-6287	98	20	,	,	PUNCT
ajfa-6287	98	21	companies	company	NOUN
ajfa-6287	98	22	having	have	VERB
ajfa-6287	98	23	debt	debt	NOUN
ajfa-6287	98	24	may	may	AUX
ajfa-6287	98	25	increase	increase	VERB
ajfa-6287	98	26	their	their	PRON
ajfa-6287	98	27	value	value	NOUN
ajfa-6287	98	28	,	,	PUNCT
ajfa-6287	98	29	but	but	CCONJ
ajfa-6287	98	30	in	in	ADP
ajfa-6287	98	31	other	other	ADJ
ajfa-6287	98	32	certain	certain	ADJ
ajfa-6287	98	33	range	range	NOUN
ajfa-6287	98	34	(	(	PUNCT
ajfa-6287	98	35	when	when	SCONJ
ajfa-6287	98	36	marginal	marginal	ADJ
ajfa-6287	98	37	benefit	benefit	NOUN
ajfa-6287	98	38	of	of	ADP
ajfa-6287	98	39	debt	debt	NOUN
ajfa-6287	98	40	is	be	AUX
ajfa-6287	98	41	less	less	ADJ
ajfa-6287	98	42	than	than	ADP
ajfa-6287	98	43	the	the	DET
ajfa-6287	98	44	marginal	marginal	ADJ
ajfa-6287	98	45	cost	cost	NOUN
ajfa-6287	98	46	of	of	ADP
ajfa-6287	98	47	debt	debt	NOUN
ajfa-6287	98	48	)	)	PUNCT
ajfa-6287	98	49	,	,	PUNCT
ajfa-6287	98	50	the	the	DET
ajfa-6287	98	51	companies	company	NOUN
ajfa-6287	98	52	may	may	AUX
ajfa-6287	98	53	suffer	suffer	VERB
ajfa-6287	98	54	from	from	ADP
ajfa-6287	98	55	a	a	DET
ajfa-6287	98	56	decline	decline	NOUN
ajfa-6287	98	57	in	in	ADP
ajfa-6287	98	58	their	their	PRON
ajfa-6287	98	59	value	value	NOUN
ajfa-6287	98	60	or	or	CCONJ
ajfa-6287	98	61	an	an	DET
ajfa-6287	98	62	increase	increase	NOUN
ajfa-6287	98	63	of	of	ADP
ajfa-6287	98	64	bankruptcy	bankruptcy	NOUN
ajfa-6287	98	65	risk	risk	NOUN
ajfa-6287	98	66	.	.	PUNCT
ajfa-6287	99	1	reilly	reilly	PROPN
ajfa-6287	99	2	&	&	CCONJ
ajfa-6287	99	3	brown	brown	PROPN
ajfa-6287	99	4	(	(	PUNCT
ajfa-6287	99	5	2009	2009	NUM
ajfa-6287	99	6	)	)	PUNCT
ajfa-6287	99	7	reveal	reveal	VERB
ajfa-6287	99	8	that	that	SCONJ
ajfa-6287	99	9	high	high	ADJ
ajfa-6287	99	10	financial	financial	ADJ
ajfa-6287	99	11	risk	risk	NOUN
ajfa-6287	99	12	does	do	AUX
ajfa-6287	99	13	not	not	PART
ajfa-6287	99	14	necessarily	necessarily	ADV
ajfa-6287	99	15	follow	follow	VERB
ajfa-6287	99	16	high	high	ADJ
ajfa-6287	99	17	bankruptcy	bankruptcy	NOUN
ajfa-6287	99	18	risk	risk	NOUN
ajfa-6287	99	19	.	.	PUNCT
ajfa-6287	100	1	if	if	SCONJ
ajfa-6287	100	2	companies	company	NOUN
ajfa-6287	100	3	operating	operate	VERB
ajfa-6287	100	4	business	business	NOUN
ajfa-6287	100	5	in	in	ADP
ajfa-6287	100	6	certain	certain	ADJ
ajfa-6287	100	7	industry	industry	NOUN
ajfa-6287	100	8	have	have	VERB
ajfa-6287	100	9	relatively	relatively	ADV
ajfa-6287	100	10	low	low	ADJ
ajfa-6287	100	11	inherent	inherent	ADJ
ajfa-6287	100	12	business	business	NOUN
ajfa-6287	100	13	risk	risk	NOUN
ajfa-6287	100	14	,	,	PUNCT
ajfa-6287	100	15	higher	high	ADJ
ajfa-6287	100	16	financial	financial	ADJ
ajfa-6287	100	17	risk	risk	NOUN
ajfa-6287	100	18	perhaps	perhaps	ADV
ajfa-6287	100	19	does	do	AUX
ajfa-6287	100	20	not	not	PART
ajfa-6287	100	21	necessarily	necessarily	ADV
ajfa-6287	100	22	mean	mean	VERB
ajfa-6287	100	23	greater	great	ADJ
ajfa-6287	100	24	probability	probability	NOUN
ajfa-6287	100	25	of	of	ADP
ajfa-6287	100	26	being	be	AUX
ajfa-6287	100	27	bankrupt	bankrupt	ADJ
ajfa-6287	100	28	.	.	PUNCT
ajfa-6287	101	1	however	however	ADV
ajfa-6287	101	2	,	,	PUNCT
ajfa-6287	101	3	if	if	SCONJ
ajfa-6287	101	4	companies	company	NOUN
ajfa-6287	101	5	have	have	VERB
ajfa-6287	101	6	inherently	inherently	ADV
ajfa-6287	101	7	high	high	ADJ
ajfa-6287	101	8	business	business	NOUN
ajfa-6287	101	9	risk	risk	NOUN
ajfa-6287	101	10	,	,	PUNCT
ajfa-6287	101	11	the	the	DET
ajfa-6287	101	12	higher	high	ADJ
ajfa-6287	101	13	financial	financial	ADJ
ajfa-6287	101	14	risk	risk	NOUN
ajfa-6287	101	15	might	might	AUX
ajfa-6287	101	16	increase	increase	VERB
ajfa-6287	101	17	the	the	DET
ajfa-6287	101	18	bankruptcy	bankruptcy	NOUN
ajfa-6287	101	19	risk	risk	NOUN
ajfa-6287	101	20	,	,	PUNCT
ajfa-6287	101	21	or	or	CCONJ
ajfa-6287	101	22	at	at	ADP
ajfa-6287	101	23	least	least	ADJ
ajfa-6287	101	24	they	they	PRON
ajfa-6287	101	25	are	be	AUX
ajfa-6287	101	26	potentially	potentially	ADV
ajfa-6287	101	27	having	have	VERB
ajfa-6287	101	28	difficulty	difficulty	NOUN
ajfa-6287	101	29	in	in	ADP
ajfa-6287	101	30	paying	pay	VERB
ajfa-6287	101	31	their	their	PRON
ajfa-6287	101	32	debts	debt	NOUN
ajfa-6287	101	33	.	.	PUNCT
ajfa-6287	102	1	table	table	NOUN
ajfa-6287	102	2	1	1	NUM
ajfa-6287	102	3	.	.	X
ajfa-6287	102	4	matrix	matrix	NOUN
ajfa-6287	102	5	of	of	ADP
ajfa-6287	102	6	tolerable	tolerable	ADJ
ajfa-6287	102	7	business	business	NOUN
ajfa-6287	102	8	risk	risk	NOUN
ajfa-6287	102	9	and	and	CCONJ
ajfa-6287	102	10	financial	financial	ADJ
ajfa-6287	102	11	risk	risk	NOUN
ajfa-6287	102	12	business	business	NOUN
ajfa-6287	102	13	risk	risk	NOUN
ajfa-6287	102	14	financial	financial	ADJ
ajfa-6287	102	15	risk	risk	NOUN
ajfa-6287	102	16	high	high	ADJ
ajfa-6287	102	17	low	low	ADJ
ajfa-6287	102	18	high	high	ADJ
ajfa-6287	102	19	intolerable	intolerable	ADJ
ajfa-6287	102	20	tolerable	tolerable	ADJ
ajfa-6287	102	21	low	low	ADJ
ajfa-6287	102	22	tolerable	tolerable	ADJ
ajfa-6287	102	23	tolerable	tolerable	ADJ
ajfa-6287	102	24	source	source	NOUN
ajfa-6287	102	25	:	:	PUNCT
ajfa-6287	102	26	adapted	adapt	VERB
ajfa-6287	102	27	from	from	ADP
ajfa-6287	102	28	reilly	reilly	PROPN
ajfa-6287	102	29	&	&	CCONJ
ajfa-6287	102	30	brown	brown	PROPN
ajfa-6287	102	31	(	(	PUNCT
ajfa-6287	102	32	2009	2009	NUM
ajfa-6287	102	33	)	)	PUNCT
ajfa-6287	102	34	table	table	NOUN
ajfa-6287	102	35	1	1	NUM
ajfa-6287	102	36	above	above	ADV
ajfa-6287	102	37	shows	show	VERB
ajfa-6287	102	38	that	that	SCONJ
ajfa-6287	102	39	intolerable	intolerable	ADJ
ajfa-6287	102	40	risk	risk	NOUN
ajfa-6287	102	41	happens	happen	VERB
ajfa-6287	102	42	when	when	SCONJ
ajfa-6287	102	43	companies	company	NOUN
ajfa-6287	102	44	have	have	VERB
ajfa-6287	102	45	high	high	ADJ
ajfa-6287	102	46	business	business	NOUN
ajfa-6287	102	47	risk	risk	NOUN
ajfa-6287	102	48	and	and	CCONJ
ajfa-6287	102	49	financial	financial	ADJ
ajfa-6287	102	50	risk	risk	NOUN
ajfa-6287	102	51	while	while	SCONJ
ajfa-6287	102	52	tolerable	tolerable	ADJ
ajfa-6287	102	53	risk	risk	NOUN
ajfa-6287	102	54	happens	happen	VERB
ajfa-6287	102	55	when	when	SCONJ
ajfa-6287	102	56	(	(	PUNCT
ajfa-6287	102	57	1	1	X
ajfa-6287	102	58	)	)	PUNCT
ajfa-6287	102	59	companies	company	NOUN
ajfa-6287	102	60	have	have	VERB
ajfa-6287	102	61	high	high	ADJ
ajfa-6287	102	62	financial	financial	ADJ
ajfa-6287	102	63	risk	risk	NOUN
ajfa-6287	102	64	asian	asian	ADJ
ajfa-6287	102	65	journal	journal	NOUN
ajfa-6287	102	66	of	of	ADP
ajfa-6287	102	67	finance	finance	PROPN
ajfa-6287	102	68	&	&	CCONJ
ajfa-6287	102	69	accounting	accounting	PROPN
ajfa-6287	102	70	issn	issn	PROPN
ajfa-6287	102	71	1946	1946	NUM
ajfa-6287	102	72	-	-	PUNCT
ajfa-6287	102	73	052x	052x	PROPN
ajfa-6287	102	74	2014	2014	NUM
ajfa-6287	102	75	,	,	PUNCT
ajfa-6287	102	76	vol	vol	NOUN
ajfa-6287	102	77	.	.	PROPN
ajfa-6287	102	78	6	6	NUM
ajfa-6287	102	79	,	,	PUNCT
ajfa-6287	102	80	no	no	INTJ
ajfa-6287	102	81	.	.	NOUN
ajfa-6287	102	82	2	2	NUM
ajfa-6287	102	83	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6287	102	84	267	267	NUM
ajfa-6287	102	85	but	but	CCONJ
ajfa-6287	102	86	low	low	ADJ
ajfa-6287	102	87	business	business	NOUN
ajfa-6287	102	88	risk	risk	NOUN
ajfa-6287	102	89	,	,	PUNCT
ajfa-6287	102	90	or	or	CCONJ
ajfa-6287	102	91	(	(	PUNCT
ajfa-6287	102	92	2	2	X
ajfa-6287	102	93	)	)	PUNCT
ajfa-6287	102	94	companies	company	NOUN
ajfa-6287	102	95	have	have	VERB
ajfa-6287	102	96	high	high	ADJ
ajfa-6287	102	97	business	business	NOUN
ajfa-6287	102	98	risk	risk	NOUN
ajfa-6287	102	99	but	but	CCONJ
ajfa-6287	102	100	low	low	ADJ
ajfa-6287	102	101	financial	financial	ADJ
ajfa-6287	102	102	risk	risk	NOUN
ajfa-6287	102	103	,	,	PUNCT
ajfa-6287	102	104	or	or	CCONJ
ajfa-6287	102	105	(	(	PUNCT
ajfa-6287	102	106	3	3	X
ajfa-6287	102	107	)	)	PUNCT
ajfa-6287	102	108	companies	company	NOUN
ajfa-6287	102	109	have	have	VERB
ajfa-6287	102	110	both	both	CCONJ
ajfa-6287	102	111	low	low	ADJ
ajfa-6287	102	112	business	business	NOUN
ajfa-6287	102	113	and	and	CCONJ
ajfa-6287	102	114	financial	financial	ADJ
ajfa-6287	102	115	risks	risk	NOUN
ajfa-6287	102	116	.	.	PUNCT
ajfa-6287	103	1	datar	datar	PROPN
ajfa-6287	103	2	,	,	PUNCT
ajfa-6287	103	3	feltham	feltham	PROPN
ajfa-6287	103	4	,	,	PUNCT
ajfa-6287	103	5	&	&	CCONJ
ajfa-6287	103	6	hughes	hughes	PROPN
ajfa-6287	103	7	(	(	PUNCT
ajfa-6287	103	8	1991	1991	NUM
ajfa-6287	103	9	)	)	PUNCT
ajfa-6287	103	10	find	find	VERB
ajfa-6287	103	11	that	that	SCONJ
ajfa-6287	103	12	riskier	risky	ADJ
ajfa-6287	103	13	companies	company	NOUN
ajfa-6287	103	14	require	require	VERB
ajfa-6287	103	15	higher	high	ADJ
ajfa-6287	103	16	audit	audit	NOUN
ajfa-6287	103	17	quality	quality	NOUN
ajfa-6287	103	18	by	by	ADP
ajfa-6287	103	19	getting	get	VERB
ajfa-6287	103	20	assurance	assurance	NOUN
ajfa-6287	103	21	services	service	NOUN
ajfa-6287	103	22	from	from	ADP
ajfa-6287	103	23	bigger	big	ADJ
ajfa-6287	103	24	audit	audit	NOUN
ajfa-6287	103	25	firms	firm	NOUN
ajfa-6287	103	26	.	.	PUNCT
ajfa-6287	104	1	big	big	ADJ
ajfa-6287	104	2	audit	audit	NOUN
ajfa-6287	104	3	firms	firm	NOUN
ajfa-6287	104	4	(	(	PUNCT
ajfa-6287	104	5	those	those	PRON
ajfa-6287	104	6	which	which	PRON
ajfa-6287	104	7	are	be	AUX
ajfa-6287	104	8	affiliated	affiliate	VERB
ajfa-6287	104	9	with	with	ADP
ajfa-6287	104	10	the	the	DET
ajfa-6287	104	11	big	big	ADJ
ajfa-6287	104	12	four	four	NUM
ajfa-6287	104	13	)	)	PUNCT
ajfa-6287	104	14	are	be	AUX
ajfa-6287	104	15	considered	consider	VERB
ajfa-6287	104	16	to	to	PART
ajfa-6287	104	17	have	have	VERB
ajfa-6287	104	18	greater	great	ADJ
ajfa-6287	104	19	monitoring	monitoring	NOUN
ajfa-6287	104	20	strength	strength	NOUN
ajfa-6287	104	21	leading	lead	VERB
ajfa-6287	104	22	to	to	ADP
ajfa-6287	104	23	greater	great	ADJ
ajfa-6287	104	24	information	information	NOUN
ajfa-6287	104	25	quality	quality	NOUN
ajfa-6287	104	26	and	and	CCONJ
ajfa-6287	104	27	credibility	credibility	NOUN
ajfa-6287	104	28	in	in	ADP
ajfa-6287	104	29	transmitting	transmit	VERB
ajfa-6287	104	30	more	more	ADV
ajfa-6287	104	31	positive	positive	ADJ
ajfa-6287	104	32	signal	signal	NOUN
ajfa-6287	104	33	to	to	ADP
ajfa-6287	104	34	stakeholders	stakeholder	NOUN
ajfa-6287	104	35	.	.	PUNCT
ajfa-6287	105	1	clarkson	clarkson	PROPN
ajfa-6287	105	2	&	&	CCONJ
ajfa-6287	105	3	simunic	simunic	PROPN
ajfa-6287	105	4	(	(	PUNCT
ajfa-6287	105	5	1994	1994	NUM
ajfa-6287	105	6	)	)	PUNCT
ajfa-6287	105	7	support	support	VERB
ajfa-6287	105	8	the	the	DET
ajfa-6287	105	9	research	research	NOUN
ajfa-6287	105	10	finding	finding	NOUN
ajfa-6287	105	11	of	of	ADP
ajfa-6287	105	12	datar	datar	NOUN
ajfa-6287	105	13	,	,	PUNCT
ajfa-6287	105	14	feltham	feltham	PROPN
ajfa-6287	105	15	,	,	PUNCT
ajfa-6287	105	16	&	&	CCONJ
ajfa-6287	105	17	hughes	hughes	PROPN
ajfa-6287	105	18	(	(	PUNCT
ajfa-6287	105	19	1991	1991	NUM
ajfa-6287	105	20	)	)	PUNCT
ajfa-6287	105	21	that	that	SCONJ
ajfa-6287	105	22	in	in	ADP
ajfa-6287	105	23	less	less	ADV
ajfa-6287	105	24	strong	strong	ADJ
ajfa-6287	105	25	litigation	litigation	NOUN
ajfa-6287	105	26	environment	environment	NOUN
ajfa-6287	105	27	,	,	PUNCT
ajfa-6287	105	28	companies	company	NOUN
ajfa-6287	105	29	audited	audit	VERB
ajfa-6287	105	30	by	by	ADP
ajfa-6287	105	31	big	big	ADJ
ajfa-6287	105	32	audit	audit	NOUN
ajfa-6287	105	33	firms	firm	NOUN
ajfa-6287	105	34	tend	tend	VERB
ajfa-6287	105	35	to	to	PART
ajfa-6287	105	36	have	have	VERB
ajfa-6287	105	37	higher	high	ADJ
ajfa-6287	105	38	risk	risk	NOUN
ajfa-6287	105	39	with	with	ADP
ajfa-6287	105	40	low	low	ADJ
ajfa-6287	105	41	ownership	ownership	NOUN
ajfa-6287	105	42	retention	retention	NOUN
ajfa-6287	105	43	.	.	PUNCT
ajfa-6287	106	1	riskier	risky	ADJ
ajfa-6287	106	2	companies	company	NOUN
ajfa-6287	106	3	require	require	VERB
ajfa-6287	106	4	assurance	assurance	NOUN
ajfa-6287	106	5	services	service	NOUN
ajfa-6287	106	6	from	from	ADP
ajfa-6287	106	7	big	big	ADJ
ajfa-6287	106	8	audit	audit	NOUN
ajfa-6287	106	9	firm	firm	NOUN
ajfa-6287	106	10	in	in	ADP
ajfa-6287	106	11	order	order	NOUN
ajfa-6287	106	12	to	to	PART
ajfa-6287	106	13	increase	increase	VERB
ajfa-6287	106	14	their	their	PRON
ajfa-6287	106	15	audit	audit	NOUN
ajfa-6287	106	16	quality	quality	NOUN
ajfa-6287	106	17	leading	lead	VERB
ajfa-6287	106	18	to	to	ADP
ajfa-6287	106	19	an	an	DET
ajfa-6287	106	20	increase	increase	NOUN
ajfa-6287	106	21	in	in	ADP
ajfa-6287	106	22	the	the	DET
ajfa-6287	106	23	quality	quality	NOUN
ajfa-6287	106	24	of	of	ADP
ajfa-6287	106	25	their	their	PRON
ajfa-6287	106	26	financial	financial	ADJ
ajfa-6287	106	27	reporting	reporting	NOUN
ajfa-6287	106	28	.	.	PUNCT
ajfa-6287	107	1	the	the	DET
ajfa-6287	107	2	companies	company	NOUN
ajfa-6287	107	3	expect	expect	VERB
ajfa-6287	107	4	more	more	ADJ
ajfa-6287	107	5	new	new	ADJ
ajfa-6287	107	6	investors	investor	NOUN
ajfa-6287	107	7	are	be	AUX
ajfa-6287	107	8	interested	interested	ADJ
ajfa-6287	107	9	in	in	ADP
ajfa-6287	107	10	purchasing	purchase	VERB
ajfa-6287	107	11	their	their	PRON
ajfa-6287	107	12	stocks	stock	NOUN
ajfa-6287	107	13	.	.	PUNCT
ajfa-6287	108	1	consequently	consequently	ADV
ajfa-6287	108	2	,	,	PUNCT
ajfa-6287	108	3	the	the	DET
ajfa-6287	108	4	proportion	proportion	NOUN
ajfa-6287	108	5	of	of	ADP
ajfa-6287	108	6	stocks	stock	NOUN
ajfa-6287	108	7	held	hold	VERB
ajfa-6287	108	8	by	by	ADP
ajfa-6287	108	9	old	old	ADJ
ajfa-6287	108	10	stockholders	stockholder	NOUN
ajfa-6287	108	11	tend	tend	VERB
ajfa-6287	108	12	to	to	PART
ajfa-6287	108	13	decline	decline	VERB
ajfa-6287	108	14	(	(	PUNCT
ajfa-6287	108	15	lower	low	ADJ
ajfa-6287	108	16	ownership	ownership	NOUN
ajfa-6287	108	17	retention	retention	NOUN
ajfa-6287	108	18	)	)	PUNCT
ajfa-6287	108	19	because	because	SCONJ
ajfa-6287	108	20	the	the	DET
ajfa-6287	108	21	they	they	PRON
ajfa-6287	108	22	tend	tend	VERB
ajfa-6287	108	23	not	not	PART
ajfa-6287	108	24	to	to	PART
ajfa-6287	108	25	increase	increase	VERB
ajfa-6287	108	26	the	the	DET
ajfa-6287	108	27	stock	stock	NOUN
ajfa-6287	108	28	ownership	ownership	NOUN
ajfa-6287	108	29	in	in	ADP
ajfa-6287	108	30	companies	company	NOUN
ajfa-6287	108	31	that	that	PRON
ajfa-6287	108	32	they	they	PRON
ajfa-6287	108	33	realize	realize	VERB
ajfa-6287	108	34	having	have	VERB
ajfa-6287	108	35	high	high	ADJ
ajfa-6287	108	36	risk	risk	NOUN
ajfa-6287	108	37	and	and	CCONJ
ajfa-6287	108	38	are	be	AUX
ajfa-6287	108	39	pleased	pleased	ADJ
ajfa-6287	108	40	to	to	PART
ajfa-6287	108	41	welcome	welcome	VERB
ajfa-6287	108	42	new	new	ADJ
ajfa-6287	108	43	stockholders	stockholder	NOUN
ajfa-6287	108	44	to	to	PART
ajfa-6287	108	45	share	share	VERB
ajfa-6287	108	46	the	the	DET
ajfa-6287	108	47	risk	risk	NOUN
ajfa-6287	108	48	.	.	PUNCT
ajfa-6287	109	1	therefore	therefore	ADV
ajfa-6287	109	2	,	,	PUNCT
ajfa-6287	109	3	the	the	DET
ajfa-6287	109	4	hypothesis	hypothesis	NOUN
ajfa-6287	109	5	is	be	AUX
ajfa-6287	109	6	:	:	PUNCT
ajfa-6287	109	7	h2	h2	NOUN
ajfa-6287	109	8	:	:	PUNCT
ajfa-6287	109	9	companies	company	NOUN
ajfa-6287	109	10	with	with	ADP
ajfa-6287	109	11	intolerable	intolerable	ADJ
ajfa-6287	109	12	risk	risk	NOUN
ajfa-6287	109	13	tend	tend	VERB
ajfa-6287	109	14	to	to	PART
ajfa-6287	109	15	choose	choose	VERB
ajfa-6287	109	16	big	big	ADJ
ajfa-6287	109	17	audit	audit	NOUN
ajfa-6287	109	18	firms	firm	NOUN
ajfa-6287	109	19	.	.	PUNCT
ajfa-6287	110	1	3	3	X
ajfa-6287	110	2	.	.	X
ajfa-6287	110	3	research	research	NOUN
ajfa-6287	110	4	method	method	NOUN
ajfa-6287	110	5	this	this	DET
ajfa-6287	110	6	research	research	NOUN
ajfa-6287	110	7	uses	use	VERB
ajfa-6287	110	8	2,240	2,240	NUM
ajfa-6287	110	9	company	company	NOUN
ajfa-6287	110	10	-	-	PUNCT
ajfa-6287	110	11	year	year	NOUN
ajfa-6287	110	12	observations	observation	NOUN
ajfa-6287	110	13	which	which	PRON
ajfa-6287	110	14	were	be	AUX
ajfa-6287	110	15	consistently	consistently	ADV
ajfa-6287	110	16	listed	list	VERB
ajfa-6287	110	17	on	on	ADP
ajfa-6287	110	18	the	the	DET
ajfa-6287	110	19	indonesian	indonesian	ADJ
ajfa-6287	110	20	stock	stock	PROPN
ajfa-6287	110	21	exchange	exchange	NOUN
ajfa-6287	110	22	from	from	ADP
ajfa-6287	110	23	2007	2007	NUM
ajfa-6287	110	24	to	to	ADP
ajfa-6287	110	25	2013	2013	NUM
ajfa-6287	110	26	.	.	PUNCT
ajfa-6287	111	1	table	table	NOUN
ajfa-6287	111	2	2	2	NUM
ajfa-6287	111	3	shows	show	VERB
ajfa-6287	111	4	that	that	SCONJ
ajfa-6287	111	5	the	the	DET
ajfa-6287	111	6	number	number	NOUN
ajfa-6287	111	7	of	of	ADP
ajfa-6287	111	8	company	company	NOUN
ajfa-6287	111	9	-	-	PUNCT
ajfa-6287	111	10	year	year	NOUN
ajfa-6287	111	11	observations	observation	NOUN
ajfa-6287	111	12	consistently	consistently	ADV
ajfa-6287	111	13	listed	list	VERB
ajfa-6287	111	14	were	be	AUX
ajfa-6287	111	15	2,240	2,240	NUM
ajfa-6287	111	16	observations	observation	NOUN
ajfa-6287	111	17	,	,	PUNCT
ajfa-6287	111	18	which	which	PRON
ajfa-6287	111	19	are	be	AUX
ajfa-6287	111	20	about	about	ADV
ajfa-6287	111	21	75,12	75,12	PROPN
ajfa-6287	111	22	per	per	ADP
ajfa-6287	111	23	cent	cent	NOUN
ajfa-6287	111	24	of	of	ADP
ajfa-6287	111	25	total	total	ADJ
ajfa-6287	111	26	company	company	NOUN
ajfa-6287	111	27	-	-	PUNCT
ajfa-6287	111	28	year	year	NOUN
ajfa-6287	111	29	observations	observation	NOUN
ajfa-6287	111	30	from	from	ADP
ajfa-6287	111	31	2007	2007	NUM
ajfa-6287	111	32	to	to	ADP
ajfa-6287	111	33	2013	2013	NUM
ajfa-6287	111	34	.	.	PUNCT
ajfa-6287	112	1	this	this	DET
ajfa-6287	112	2	research	research	NOUN
ajfa-6287	112	3	uses	use	VERB
ajfa-6287	112	4	logit	logit	PROPN
ajfa-6287	112	5	regression	regression	NOUN
ajfa-6287	112	6	to	to	PART
ajfa-6287	112	7	investigate	investigate	VERB
ajfa-6287	112	8	the	the	DET
ajfa-6287	112	9	probability	probability	NOUN
ajfa-6287	112	10	of	of	ADP
ajfa-6287	112	11	companies	company	NOUN
ajfa-6287	112	12	with	with	ADP
ajfa-6287	112	13	certain	certain	ADJ
ajfa-6287	112	14	degree	degree	NOUN
ajfa-6287	112	15	of	of	ADP
ajfa-6287	112	16	income	income	NOUN
ajfa-6287	112	17	smoothing	smooth	VERB
ajfa-6287	112	18	tendency	tendency	NOUN
ajfa-6287	112	19	and	and	CCONJ
ajfa-6287	112	20	risk	risk	VERB
ajfa-6287	112	21	tolerance	tolerance	NOUN
ajfa-6287	112	22	to	to	PART
ajfa-6287	112	23	choose	choose	VERB
ajfa-6287	112	24	big	big	ADJ
ajfa-6287	112	25	audit	audit	NOUN
ajfa-6287	112	26	firms	firm	NOUN
ajfa-6287	112	27	.	.	PUNCT
ajfa-6287	113	1	there	there	PRON
ajfa-6287	113	2	are	be	VERB
ajfa-6287	113	3	three	three	NUM
ajfa-6287	113	4	variables	variable	NOUN
ajfa-6287	113	5	operated	operate	VERB
ajfa-6287	113	6	in	in	ADP
ajfa-6287	113	7	this	this	DET
ajfa-6287	113	8	research	research	NOUN
ajfa-6287	113	9	.	.	PUNCT
ajfa-6287	114	1	the	the	DET
ajfa-6287	114	2	first	first	ADJ
ajfa-6287	114	3	two	two	NUM
ajfa-6287	114	4	variables	variable	NOUN
ajfa-6287	114	5	are	be	AUX
ajfa-6287	114	6	independent	independent	ADJ
ajfa-6287	114	7	variable	variable	NOUN
ajfa-6287	114	8	,	,	PUNCT
ajfa-6287	114	9	which	which	PRON
ajfa-6287	114	10	are	be	AUX
ajfa-6287	114	11	(	(	PUNCT
ajfa-6287	114	12	1	1	X
ajfa-6287	114	13	)	)	PUNCT
ajfa-6287	114	14	the	the	DET
ajfa-6287	114	15	absolute	absolute	ADJ
ajfa-6287	114	16	value	value	NOUN
ajfa-6287	114	17	of	of	ADP
ajfa-6287	114	18	earnings	earning	NOUN
ajfa-6287	114	19	forecast	forecast	NOUN
ajfa-6287	114	20	errors	error	NOUN
ajfa-6287	114	21	(	(	PUNCT
ajfa-6287	114	22	absefe	absefe	NOUN
ajfa-6287	114	23	)	)	PUNCT
ajfa-6287	114	24	as	as	ADP
ajfa-6287	114	25	a	a	DET
ajfa-6287	114	26	measure	measure	NOUN
ajfa-6287	114	27	of	of	ADP
ajfa-6287	114	28	income	income	NOUN
ajfa-6287	114	29	smoothing	smooth	VERB
ajfa-6287	114	30	tendency	tendency	NOUN
ajfa-6287	114	31	,	,	PUNCT
ajfa-6287	114	32	and	and	CCONJ
ajfa-6287	114	33	(	(	PUNCT
ajfa-6287	114	34	2	2	X
ajfa-6287	114	35	)	)	PUNCT
ajfa-6287	114	36	dummy	dummy	ADJ
ajfa-6287	114	37	variable	variable	NOUN
ajfa-6287	114	38	of	of	ADP
ajfa-6287	114	39	risk	risk	NOUN
ajfa-6287	114	40	tolerance	tolerance	NOUN
ajfa-6287	114	41	(	(	PUNCT
ajfa-6287	114	42	dtol	dtol	NOUN
ajfa-6287	114	43	)	)	PUNCT
ajfa-6287	114	44	as	as	ADP
ajfa-6287	114	45	a	a	DET
ajfa-6287	114	46	measure	measure	NOUN
ajfa-6287	114	47	of	of	ADP
ajfa-6287	114	48	risk	risk	NOUN
ajfa-6287	114	49	tolerance	tolerance	NOUN
ajfa-6287	114	50	to	to	ADP
ajfa-6287	114	51	business	business	NOUN
ajfa-6287	114	52	and	and	CCONJ
ajfa-6287	114	53	financial	financial	ADJ
ajfa-6287	114	54	risks	risk	NOUN
ajfa-6287	114	55	.	.	PUNCT
ajfa-6287	115	1	meanwhile	meanwhile	ADV
ajfa-6287	115	2	,	,	PUNCT
ajfa-6287	115	3	the	the	DET
ajfa-6287	115	4	last	last	ADJ
ajfa-6287	115	5	variable	variable	NOUN
ajfa-6287	115	6	is	be	AUX
ajfa-6287	115	7	dependent	dependent	ADJ
ajfa-6287	115	8	variable	variable	NOUN
ajfa-6287	115	9	,	,	PUNCT
ajfa-6287	115	10	which	which	PRON
ajfa-6287	115	11	is	be	AUX
ajfa-6287	115	12	dummy	dummy	ADJ
ajfa-6287	115	13	variable	variable	NOUN
ajfa-6287	115	14	of	of	ADP
ajfa-6287	115	15	audit	audit	NOUN
ajfa-6287	115	16	firm	firm	ADJ
ajfa-6287	115	17	size	size	NOUN
ajfa-6287	115	18	(	(	PUNCT
ajfa-6287	115	19	dauditor	dauditor	NOUN
ajfa-6287	115	20	)	)	PUNCT
ajfa-6287	115	21	as	as	ADP
ajfa-6287	115	22	a	a	DET
ajfa-6287	115	23	measure	measure	NOUN
ajfa-6287	115	24	of	of	ADP
ajfa-6287	115	25	audit	audit	NOUN
ajfa-6287	115	26	firm	firm	ADJ
ajfa-6287	115	27	size	size	NOUN
ajfa-6287	115	28	.	.	PUNCT
ajfa-6287	116	1	in	in	ADP
ajfa-6287	116	2	addition	addition	NOUN
ajfa-6287	116	3	to	to	ADP
ajfa-6287	116	4	independent	independent	ADJ
ajfa-6287	116	5	and	and	CCONJ
ajfa-6287	116	6	dependent	dependent	ADJ
ajfa-6287	116	7	variables	variable	NOUN
ajfa-6287	116	8	,	,	PUNCT
ajfa-6287	116	9	this	this	DET
ajfa-6287	116	10	research	research	NOUN
ajfa-6287	116	11	introduces	introduce	VERB
ajfa-6287	116	12	one	one	NUM
ajfa-6287	116	13	control	control	NOUN
ajfa-6287	116	14	variable	variable	NOUN
ajfa-6287	116	15	,	,	PUNCT
ajfa-6287	116	16	which	which	PRON
ajfa-6287	116	17	is	be	AUX
ajfa-6287	116	18	company	company	NOUN
ajfa-6287	116	19	’s	’s	PART
ajfa-6287	116	20	or	or	CCONJ
ajfa-6287	116	21	client	client	NOUN
ajfa-6287	116	22	’s	’s	PART
ajfa-6287	116	23	size	size	NOUN
ajfa-6287	116	24	which	which	PRON
ajfa-6287	116	25	is	be	AUX
ajfa-6287	116	26	measured	measure	VERB
ajfa-6287	116	27	by	by	ADP
ajfa-6287	116	28	the	the	DET
ajfa-6287	116	29	natural	natural	ADJ
ajfa-6287	116	30	logarithm	logarithm	NOUN
ajfa-6287	116	31	of	of	ADP
ajfa-6287	116	32	total	total	ADJ
ajfa-6287	116	33	assets	asset	NOUN
ajfa-6287	116	34	(	(	PUNCT
ajfa-6287	116	35	size	size	NOUN
ajfa-6287	116	36	)	)	PUNCT
ajfa-6287	116	37	.	.	PUNCT
ajfa-6287	117	1	table	table	NOUN
ajfa-6287	117	2	2	2	NUM
ajfa-6287	117	3	.	.	X
ajfa-6287	117	4	number	number	NOUN
ajfa-6287	117	5	of	of	ADP
ajfa-6287	117	6	samples	sample	NOUN
ajfa-6287	117	7	2007	2007	NUM
ajfa-6287	117	8	2008	2008	NUM
ajfa-6287	117	9	2009	2009	NUM
ajfa-6287	117	10	2010	2010	NUM
ajfa-6287	117	11	2011	2011	NUM
ajfa-6287	117	12	2012	2012	NUM
ajfa-6287	117	13	2013	2013	NUM
ajfa-6287	117	14	total	total	ADJ
ajfa-6287	117	15	number	number	NOUN
ajfa-6287	117	16	of	of	ADP
ajfa-6287	117	17	listed	list	VERB
ajfa-6287	117	18	companies	company	NOUN
ajfa-6287	117	19	383	383	NUM
ajfa-6287	117	20	396	396	NUM
ajfa-6287	117	21	398	398	NUM
ajfa-6287	117	22	420	420	NUM
ajfa-6287	117	23	440	440	NUM
ajfa-6287	117	24	462	462	NUM
ajfa-6287	117	25	483	483	NUM
ajfa-6287	117	26	2,982	2,982	NUM
ajfa-6287	117	27	number	number	NOUN
ajfa-6287	117	28	of	of	ADP
ajfa-6287	117	29	companies	company	NOUN
ajfa-6287	117	30	with	with	ADP
ajfa-6287	117	31	incomplete	incomplete	ADJ
ajfa-6287	117	32	data	datum	NOUN
ajfa-6287	117	33	63	63	NUM
ajfa-6287	117	34	76	76	NUM
ajfa-6287	117	35	78	78	NUM
ajfa-6287	117	36	100	100	NUM
ajfa-6287	117	37	120	120	NUM
ajfa-6287	117	38	142	142	NUM
ajfa-6287	117	39	163	163	NUM
ajfa-6287	117	40	742	742	NUM
ajfa-6287	117	41	number	number	NOUN
ajfa-6287	117	42	of	of	ADP
ajfa-6287	117	43	(	(	PUNCT
ajfa-6287	117	44	sample	sample	NOUN
ajfa-6287	117	45	)	)	PUNCT
ajfa-6287	117	46	companies	company	NOUN
ajfa-6287	117	47	consistently	consistently	ADV
ajfa-6287	117	48	listed	list	VERB
ajfa-6287	117	49	from	from	ADP
ajfa-6287	117	50	2007	2007	NUM
ajfa-6287	117	51	to	to	ADP
ajfa-6287	117	52	2013	2013	NUM
ajfa-6287	117	53	320	320	NUM
ajfa-6287	117	54	320	320	NUM
ajfa-6287	117	55	320	320	NUM
ajfa-6287	117	56	320	320	NUM
ajfa-6287	117	57	320	320	NUM
ajfa-6287	117	58	320	320	NUM
ajfa-6287	117	59	320	320	NUM
ajfa-6287	117	60	2,240	2,240	NUM
ajfa-6287	117	61	the	the	DET
ajfa-6287	117	62	absolute	absolute	ADJ
ajfa-6287	117	63	value	value	NOUN
ajfa-6287	117	64	of	of	ADP
ajfa-6287	117	65	earnings	earning	NOUN
ajfa-6287	117	66	forecast	forecast	NOUN
ajfa-6287	117	67	errors	error	NOUN
ajfa-6287	117	68	(	(	PUNCT
ajfa-6287	117	69	absefe	absefe	NOUN
ajfa-6287	117	70	)	)	PUNCT
ajfa-6287	117	71	is	be	AUX
ajfa-6287	117	72	the	the	DET
ajfa-6287	117	73	absolute	absolute	ADJ
ajfa-6287	117	74	value	value	NOUN
ajfa-6287	117	75	of	of	ADP
ajfa-6287	117	76	the	the	DET
ajfa-6287	117	77	errors	error	NOUN
ajfa-6287	117	78	or	or	CCONJ
ajfa-6287	117	79	asian	asian	ADJ
ajfa-6287	117	80	journal	journal	NOUN
ajfa-6287	117	81	of	of	ADP
ajfa-6287	117	82	finance	finance	PROPN
ajfa-6287	117	83	&	&	CCONJ
ajfa-6287	117	84	accounting	accounting	PROPN
ajfa-6287	117	85	issn	issn	PROPN
ajfa-6287	117	86	1946	1946	NUM
ajfa-6287	117	87	-	-	PUNCT
ajfa-6287	117	88	052x	052x	PROPN
ajfa-6287	117	89	2014	2014	NUM
ajfa-6287	117	90	,	,	PUNCT
ajfa-6287	117	91	vol	vol	NOUN
ajfa-6287	117	92	.	.	PROPN
ajfa-6287	118	1	6	6	NUM
ajfa-6287	118	2	,	,	PUNCT
ajfa-6287	118	3	no	no	INTJ
ajfa-6287	118	4	.	.	NOUN
ajfa-6287	118	5	2	2	NUM
ajfa-6287	118	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6287	118	7	268	268	NUM
ajfa-6287	118	8	residuals	residual	NOUN
ajfa-6287	118	9	(	(	PUNCT
ajfa-6287	118	10	differences	difference	NOUN
ajfa-6287	118	11	between	between	ADP
ajfa-6287	118	12	the	the	DET
ajfa-6287	118	13	reported	report	VERB
ajfa-6287	118	14	after	after	ADP
ajfa-6287	118	15	-	-	PUNCT
ajfa-6287	118	16	tax	tax	NOUN
ajfa-6287	118	17	profits	profit	NOUN
ajfa-6287	118	18	and	and	CCONJ
ajfa-6287	118	19	the	the	DET
ajfa-6287	118	20	estimated	estimate	VERB
ajfa-6287	118	21	after	after	ADP
ajfa-6287	118	22	-	-	PUNCT
ajfa-6287	118	23	tax	tax	NOUN
ajfa-6287	118	24	profits	profit	NOUN
ajfa-6287	118	25	from	from	ADP
ajfa-6287	118	26	2007	2007	NUM
ajfa-6287	118	27	to	to	ADP
ajfa-6287	118	28	2013	2013	NUM
ajfa-6287	118	29	)	)	PUNCT
ajfa-6287	118	30	resulted	result	VERB
ajfa-6287	118	31	from	from	ADP
ajfa-6287	118	32	ordinary	ordinary	ADJ
ajfa-6287	118	33	least	least	ADJ
ajfa-6287	118	34	square	square	ADJ
ajfa-6287	118	35	regression	regression	NOUN
ajfa-6287	118	36	of	of	ADP
ajfa-6287	118	37	observed	observe	VERB
ajfa-6287	118	38	or	or	CCONJ
ajfa-6287	118	39	reported	report	VERB
ajfa-6287	118	40	after	after	ADP
ajfa-6287	118	41	-	-	PUNCT
ajfa-6287	118	42	tax	tax	NOUN
ajfa-6287	118	43	profits	profit	NOUN
ajfa-6287	118	44	and	and	CCONJ
ajfa-6287	118	45	the	the	DET
ajfa-6287	118	46	period	period	NOUN
ajfa-6287	118	47	of	of	ADP
ajfa-6287	118	48	reported	report	VERB
ajfa-6287	118	49	profits	profit	NOUN
ajfa-6287	118	50	from	from	ADP
ajfa-6287	118	51	2007	2007	NUM
ajfa-6287	118	52	to	to	ADP
ajfa-6287	118	53	2013	2013	NUM
ajfa-6287	118	54	.	.	PUNCT
ajfa-6287	119	1	the	the	PRON
ajfa-6287	119	2	greater	great	ADJ
ajfa-6287	119	3	the	the	DET
ajfa-6287	119	4	distances	distance	NOUN
ajfa-6287	119	5	(	(	PUNCT
ajfa-6287	119	6	absolute	absolute	ADJ
ajfa-6287	119	7	value	value	NOUN
ajfa-6287	119	8	of	of	ADP
ajfa-6287	119	9	the	the	DET
ajfa-6287	119	10	differences	difference	NOUN
ajfa-6287	119	11	)	)	PUNCT
ajfa-6287	119	12	between	between	ADP
ajfa-6287	119	13	the	the	DET
ajfa-6287	119	14	reported	report	VERB
ajfa-6287	119	15	after	after	ADP
ajfa-6287	119	16	-	-	PUNCT
ajfa-6287	119	17	tax	tax	NOUN
ajfa-6287	119	18	profits	profit	NOUN
ajfa-6287	119	19	and	and	CCONJ
ajfa-6287	119	20	the	the	DET
ajfa-6287	119	21	estimated	estimate	VERB
ajfa-6287	119	22	ones	one	NOUN
ajfa-6287	119	23	,	,	PUNCT
ajfa-6287	119	24	the	the	PRON
ajfa-6287	119	25	lower	low	ADJ
ajfa-6287	119	26	the	the	DET
ajfa-6287	119	27	income	income	NOUN
ajfa-6287	119	28	smoothing	smooth	VERB
ajfa-6287	119	29	tendency	tendency	NOUN
ajfa-6287	119	30	.	.	PUNCT
ajfa-6287	120	1	the	the	DET
ajfa-6287	120	2	strongest	strong	ADJ
ajfa-6287	120	3	tendency	tendency	NOUN
ajfa-6287	120	4	of	of	ADP
ajfa-6287	120	5	income	income	NOUN
ajfa-6287	120	6	smoothing	smoothing	NOUN
ajfa-6287	120	7	is	be	AUX
ajfa-6287	120	8	when	when	SCONJ
ajfa-6287	120	9	the	the	DET
ajfa-6287	120	10	reported	report	VERB
ajfa-6287	120	11	and	and	CCONJ
ajfa-6287	120	12	the	the	DET
ajfa-6287	120	13	estimated	estimate	VERB
ajfa-6287	120	14	after	after	ADP
ajfa-6287	120	15	-	-	PUNCT
ajfa-6287	120	16	tax	tax	NOUN
ajfa-6287	120	17	profits	profit	NOUN
ajfa-6287	120	18	are	be	AUX
ajfa-6287	120	19	exactly	exactly	ADV
ajfa-6287	120	20	the	the	DET
ajfa-6287	120	21	same	same	ADJ
ajfa-6287	120	22	amount	amount	NOUN
ajfa-6287	120	23	.	.	PUNCT
ajfa-6287	121	1	dummy	dummy	ADJ
ajfa-6287	121	2	variable	variable	NOUN
ajfa-6287	121	3	of	of	ADP
ajfa-6287	121	4	risk	risk	NOUN
ajfa-6287	121	5	tolerance	tolerance	NOUN
ajfa-6287	121	6	(	(	PUNCT
ajfa-6287	121	7	dtol	dtol	NOUN
ajfa-6287	121	8	)	)	PUNCT
ajfa-6287	121	9	is	be	AUX
ajfa-6287	121	10	a	a	DET
ajfa-6287	121	11	measurement	measurement	NOUN
ajfa-6287	121	12	of	of	ADP
ajfa-6287	121	13	a	a	DET
ajfa-6287	121	14	company	company	NOUN
ajfa-6287	121	15	’s	’s	PART
ajfa-6287	121	16	risk	risk	NOUN
ajfa-6287	121	17	tolerance	tolerance	NOUN
ajfa-6287	121	18	to	to	ADP
ajfa-6287	121	19	business	business	NOUN
ajfa-6287	121	20	and	and	CCONJ
ajfa-6287	121	21	financial	financial	ADJ
ajfa-6287	121	22	risks	risk	NOUN
ajfa-6287	121	23	.	.	PUNCT
ajfa-6287	122	1	dtol	dtol	NOUN
ajfa-6287	122	2	equals	equal	VERB
ajfa-6287	122	3	one	one	NUM
ajfa-6287	122	4	if	if	SCONJ
ajfa-6287	122	5	the	the	DET
ajfa-6287	122	6	company	company	NOUN
ajfa-6287	122	7	has	have	VERB
ajfa-6287	122	8	intolerable	intolerable	ADJ
ajfa-6287	122	9	risk	risk	NOUN
ajfa-6287	122	10	and	and	CCONJ
ajfa-6287	122	11	equals	equal	VERB
ajfa-6287	122	12	zero	zero	NUM
ajfa-6287	122	13	if	if	SCONJ
ajfa-6287	122	14	it	it	PRON
ajfa-6287	122	15	has	have	VERB
ajfa-6287	122	16	tolerable	tolerable	ADJ
ajfa-6287	122	17	risk	risk	NOUN
ajfa-6287	122	18	.	.	PUNCT
ajfa-6287	123	1	the	the	DET
ajfa-6287	123	2	risk	risk	NOUN
ajfa-6287	123	3	is	be	AUX
ajfa-6287	123	4	intolerable	intolerable	ADJ
ajfa-6287	123	5	if	if	SCONJ
ajfa-6287	123	6	only	only	ADV
ajfa-6287	123	7	the	the	DET
ajfa-6287	123	8	business	business	NOUN
ajfa-6287	123	9	risk	risk	NOUN
ajfa-6287	123	10	and	and	CCONJ
ajfa-6287	123	11	financial	financial	ADJ
ajfa-6287	123	12	risk	risk	NOUN
ajfa-6287	123	13	are	be	AUX
ajfa-6287	123	14	high	high	ADJ
ajfa-6287	123	15	.	.	PUNCT
ajfa-6287	124	1	meanwhile	meanwhile	ADV
ajfa-6287	124	2	,	,	PUNCT
ajfa-6287	124	3	the	the	DET
ajfa-6287	124	4	risk	risk	NOUN
ajfa-6287	124	5	is	be	AUX
ajfa-6287	124	6	tolerable	tolerable	ADJ
ajfa-6287	124	7	if	if	SCONJ
ajfa-6287	124	8	the	the	DET
ajfa-6287	124	9	business	business	NOUN
ajfa-6287	124	10	risk	risk	NOUN
ajfa-6287	124	11	is	be	AUX
ajfa-6287	124	12	high	high	ADJ
ajfa-6287	124	13	but	but	CCONJ
ajfa-6287	124	14	the	the	DET
ajfa-6287	124	15	financial	financial	ADJ
ajfa-6287	124	16	risk	risk	NOUN
ajfa-6287	124	17	is	be	AUX
ajfa-6287	124	18	low	low	ADJ
ajfa-6287	124	19	or	or	CCONJ
ajfa-6287	124	20	vice	vice	NOUN
ajfa-6287	124	21	versa	versa	ADV
ajfa-6287	124	22	,	,	PUNCT
ajfa-6287	124	23	or	or	CCONJ
ajfa-6287	124	24	if	if	SCONJ
ajfa-6287	124	25	both	both	DET
ajfa-6287	124	26	business	business	NOUN
ajfa-6287	124	27	risk	risk	NOUN
ajfa-6287	124	28	and	and	CCONJ
ajfa-6287	124	29	financial	financial	ADJ
ajfa-6287	124	30	risk	risk	NOUN
ajfa-6287	124	31	are	be	AUX
ajfa-6287	124	32	low	low	ADJ
ajfa-6287	124	33	.	.	PUNCT
ajfa-6287	125	1	business	business	NOUN
ajfa-6287	125	2	risk	risk	NOUN
ajfa-6287	125	3	is	be	AUX
ajfa-6287	125	4	measured	measure	VERB
ajfa-6287	125	5	by	by	ADP
ajfa-6287	125	6	the	the	DET
ajfa-6287	125	7	standard	standard	ADJ
ajfa-6287	125	8	deviation	deviation	NOUN
ajfa-6287	125	9	of	of	ADP
ajfa-6287	125	10	profit	profit	NOUN
ajfa-6287	125	11	before	before	ADP
ajfa-6287	125	12	interests	interest	NOUN
ajfa-6287	125	13	and	and	CCONJ
ajfa-6287	125	14	taxes	taxis	NOUN
ajfa-6287	125	15	in	in	ADP
ajfa-6287	125	16	four	four	NUM
ajfa-6287	125	17	quarterly	quarterly	ADJ
ajfa-6287	125	18	reporting	reporting	NOUN
ajfa-6287	125	19	periods	period	NOUN
ajfa-6287	125	20	of	of	ADP
ajfa-6287	125	21	each	each	DET
ajfa-6287	125	22	company	company	NOUN
ajfa-6287	125	23	.	.	PUNCT
ajfa-6287	126	1	the	the	DET
ajfa-6287	126	2	arithmetic	arithmetic	ADJ
ajfa-6287	126	3	mean	mean	NOUN
ajfa-6287	126	4	of	of	ADP
ajfa-6287	126	5	the	the	DET
ajfa-6287	126	6	business	business	NOUN
ajfa-6287	126	7	risk	risk	NOUN
ajfa-6287	126	8	of	of	ADP
ajfa-6287	126	9	each	each	DET
ajfa-6287	126	10	industry	industry	NOUN
ajfa-6287	126	11	is	be	AUX
ajfa-6287	126	12	determined	determine	VERB
ajfa-6287	126	13	as	as	ADP
ajfa-6287	126	14	a	a	DET
ajfa-6287	126	15	measure	measure	NOUN
ajfa-6287	126	16	of	of	ADP
ajfa-6287	126	17	average	average	ADJ
ajfa-6287	126	18	business	business	NOUN
ajfa-6287	126	19	risk	risk	NOUN
ajfa-6287	126	20	of	of	ADP
ajfa-6287	126	21	each	each	DET
ajfa-6287	126	22	industry	industry	NOUN
ajfa-6287	126	23	.	.	PUNCT
ajfa-6287	127	1	a	a	DET
ajfa-6287	127	2	company	company	NOUN
ajfa-6287	127	3	’s	’s	PART
ajfa-6287	127	4	business	business	NOUN
ajfa-6287	127	5	risk	risk	NOUN
ajfa-6287	127	6	is	be	AUX
ajfa-6287	127	7	classified	classify	VERB
ajfa-6287	127	8	as	as	ADP
ajfa-6287	127	9	high	high	ADJ
ajfa-6287	127	10	(	(	PUNCT
ajfa-6287	127	11	low	low	ADJ
ajfa-6287	127	12	)	)	PUNCT
ajfa-6287	127	13	if	if	SCONJ
ajfa-6287	127	14	the	the	DET
ajfa-6287	127	15	company	company	NOUN
ajfa-6287	127	16	’s	’s	PART
ajfa-6287	127	17	business	business	NOUN
ajfa-6287	127	18	risk	risk	NOUN
ajfa-6287	127	19	is	be	AUX
ajfa-6287	127	20	higher	high	ADJ
ajfa-6287	127	21	than	than	ADP
ajfa-6287	127	22	or	or	CCONJ
ajfa-6287	127	23	equal	equal	ADJ
ajfa-6287	127	24	to	to	ADP
ajfa-6287	127	25	(	(	PUNCT
ajfa-6287	127	26	lower	low	ADJ
ajfa-6287	127	27	than	than	ADP
ajfa-6287	127	28	)	)	PUNCT
ajfa-6287	127	29	the	the	DET
ajfa-6287	127	30	average	average	ADJ
ajfa-6287	127	31	business	business	NOUN
ajfa-6287	127	32	risk	risk	NOUN
ajfa-6287	127	33	of	of	ADP
ajfa-6287	127	34	the	the	DET
ajfa-6287	127	35	industry	industry	NOUN
ajfa-6287	127	36	where	where	SCONJ
ajfa-6287	127	37	the	the	DET
ajfa-6287	127	38	company	company	NOUN
ajfa-6287	127	39	runs	run	VERB
ajfa-6287	127	40	it	it	PRON
ajfa-6287	127	41	business	business	NOUN
ajfa-6287	127	42	.	.	PUNCT
ajfa-6287	128	1	financial	financial	ADJ
ajfa-6287	128	2	risk	risk	NOUN
ajfa-6287	128	3	is	be	AUX
ajfa-6287	128	4	measured	measure	VERB
ajfa-6287	128	5	by	by	ADP
ajfa-6287	128	6	total	total	ADJ
ajfa-6287	128	7	debt	debt	NOUN
ajfa-6287	128	8	to	to	ADP
ajfa-6287	128	9	total	total	ADJ
ajfa-6287	128	10	equity	equity	NOUN
ajfa-6287	128	11	ratio	ratio	NOUN
ajfa-6287	128	12	(	(	PUNCT
ajfa-6287	128	13	der	der	NOUN
ajfa-6287	128	14	)	)	PUNCT
ajfa-6287	128	15	,	,	PUNCT
ajfa-6287	128	16	a	a	DET
ajfa-6287	128	17	common	common	ADJ
ajfa-6287	128	18	used	use	VERB
ajfa-6287	128	19	solvability	solvability	NOUN
ajfa-6287	128	20	ratio	ratio	NOUN
ajfa-6287	128	21	.	.	PUNCT
ajfa-6287	129	1	a	a	DET
ajfa-6287	129	2	company	company	NOUN
ajfa-6287	129	3	’s	’s	PART
ajfa-6287	129	4	financial	financial	ADJ
ajfa-6287	129	5	risk	risk	NOUN
ajfa-6287	129	6	is	be	AUX
ajfa-6287	129	7	classified	classify	VERB
ajfa-6287	129	8	as	as	ADP
ajfa-6287	129	9	high	high	ADJ
ajfa-6287	129	10	(	(	PUNCT
ajfa-6287	129	11	low	low	ADJ
ajfa-6287	129	12	)	)	PUNCT
ajfa-6287	129	13	if	if	SCONJ
ajfa-6287	129	14	the	the	DET
ajfa-6287	129	15	company	company	NOUN
ajfa-6287	129	16	’s	’s	PART
ajfa-6287	129	17	der	der	NOUN
ajfa-6287	129	18	is	be	AUX
ajfa-6287	129	19	higher	high	ADJ
ajfa-6287	129	20	than	than	ADP
ajfa-6287	129	21	or	or	CCONJ
ajfa-6287	129	22	equal	equal	ADJ
ajfa-6287	129	23	to	to	ADP
ajfa-6287	129	24	(	(	PUNCT
ajfa-6287	129	25	lower	low	ADJ
ajfa-6287	129	26	than	than	ADP
ajfa-6287	129	27	)	)	PUNCT
ajfa-6287	129	28	the	the	DET
ajfa-6287	129	29	average	average	ADJ
ajfa-6287	129	30	der	der	NOUN
ajfa-6287	129	31	of	of	ADP
ajfa-6287	129	32	the	the	DET
ajfa-6287	129	33	industry	industry	NOUN
ajfa-6287	129	34	where	where	SCONJ
ajfa-6287	129	35	the	the	DET
ajfa-6287	129	36	company	company	NOUN
ajfa-6287	129	37	runs	run	VERB
ajfa-6287	129	38	it	it	PRON
ajfa-6287	129	39	business	business	NOUN
ajfa-6287	129	40	.	.	PUNCT
ajfa-6287	130	1	table	table	NOUN
ajfa-6287	130	2	3	3	NUM
ajfa-6287	130	3	.	.	PUNCT
ajfa-6287	131	1	the	the	DET
ajfa-6287	131	2	big	big	ADJ
ajfa-6287	131	3	four	four	NUM
ajfa-6287	131	4	–	–	PUNCT
ajfa-6287	131	5	affiliated	affiliated	ADJ
ajfa-6287	131	6	audit	audit	NOUN
ajfa-6287	131	7	firms	firm	NOUN
ajfa-6287	131	8	in	in	ADP
ajfa-6287	131	9	indonesia	indonesia	PROPN
ajfa-6287	131	10	big	big	ADJ
ajfa-6287	131	11	four	four	NUM
ajfa-6287	131	12	audit	audit	NOUN
ajfa-6287	131	13	firms	firm	NOUN
ajfa-6287	131	14	indonesian	indonesian	ADJ
ajfa-6287	131	15	audit	audit	NOUN
ajfa-6287	131	16	firms	firm	NOUN
ajfa-6287	131	17	address	address	VERB
ajfa-6287	131	18	pricewaterhousecoopers	pricewaterhousecoopers	PROPN
ajfa-6287	131	19	(	(	PUNCT
ajfa-6287	131	20	pwc	pwc	PROPN
ajfa-6287	131	21	)	)	PUNCT
ajfa-6287	131	22	kap	kap	PROPN
ajfa-6287	131	23	tanudiredja	tanudiredja	PROPN
ajfa-6287	131	24	,	,	PUNCT
ajfa-6287	131	25	wibisana	wibisana	PROPN
ajfa-6287	131	26	&	&	CCONJ
ajfa-6287	131	27	rekan	rekan	PROPN
ajfa-6287	131	28	plaza	plaza	PROPN
ajfa-6287	131	29	89	89	NUM
ajfa-6287	131	30	jl	jl	PROPN
ajfa-6287	131	31	.	.	PUNCT
ajfa-6287	132	1	h.r	h.r	PROPN
ajfa-6287	132	2	.	.	PROPN
ajfa-6287	132	3	rasuna	rasuna	PROPN
ajfa-6287	132	4	said	say	VERB
ajfa-6287	133	1	kav	kav	PROPN
ajfa-6287	133	2	.	.	PROPN
ajfa-6287	133	3	x-7	x-7	PROPN
ajfa-6287	134	1	no	no	INTJ
ajfa-6287	134	2	.	.	PROPN
ajfa-6287	134	3	6	6	NUM
ajfa-6287	134	4	jakarta	jakarta	PROPN
ajfa-6287	134	5	12940	12940	NUM
ajfa-6287	134	6	–	–	PUNCT
ajfa-6287	134	7	indonesia	indonesia	PROPN
ajfa-6287	134	8	p.o	p.o	PROPN
ajfa-6287	134	9	.	.	PROPN
ajfa-6287	134	10	box	box	PROPN
ajfa-6287	134	11	2473	2473	NUM
ajfa-6287	134	12	jkp	jkp	VERB
ajfa-6287	134	13	10001	10001	NUM
ajfa-6287	134	14	phone	phone	NOUN
ajfa-6287	134	15	:	:	PUNCT
ajfa-6287	134	16	+62	+62	PROPN
ajfa-6287	134	17	21	21	NUM
ajfa-6287	134	18	5212901	5212901	NUM
ajfa-6287	134	19	fax	fax	NOUN
ajfa-6287	134	20	:	:	PUNCT
ajfa-6287	134	21	+62	+62	PROPN
ajfa-6287	134	22	21	21	NUM
ajfa-6287	134	23	52905555	52905555	NUM
ajfa-6287	134	24	/	/	SYM
ajfa-6287	134	25	52905050	52905050	NUM
ajfa-6287	134	26	deloitte	deloitte	PROPN
ajfa-6287	134	27	kap	kap	PROPN
ajfa-6287	134	28	osman	osman	PROPN
ajfa-6287	134	29	bing	bing	PROPN
ajfa-6287	134	30	satrio	satrio	PROPN
ajfa-6287	134	31	the	the	DET
ajfa-6287	134	32	plaza	plaza	PROPN
ajfa-6287	134	33	office	office	PROPN
ajfa-6287	134	34	tower	tower	PROPN
ajfa-6287	134	35	32nd	32nd	ADJ
ajfa-6287	134	36	floor	floor	NOUN
ajfa-6287	134	37	jl	jl	PROPN
ajfa-6287	134	38	.	.	PUNCT
ajfa-6287	135	1	m.h	m.h	PROPN
ajfa-6287	135	2	.	.	PROPN
ajfa-6287	135	3	thamrin	thamrin	PROPN
ajfa-6287	135	4	kav	kav	PROPN
ajfa-6287	135	5	28	28	NUM
ajfa-6287	135	6	-	-	SYM
ajfa-6287	135	7	30	30	NUM
ajfa-6287	135	8	jakarta	jakarta	PROPN
ajfa-6287	135	9	indonesia	indonesia	PROPN
ajfa-6287	135	10	.	.	PUNCT
ajfa-6287	136	1	phone	phone	NOUN
ajfa-6287	136	2	number	number	NOUN
ajfa-6287	136	3	:	:	PUNCT
ajfa-6287	136	4	+62	+62	PROPN
ajfa-6287	136	5	21	21	NUM
ajfa-6287	136	6	2992	2992	NUM
ajfa-6287	136	7	3100	3100	NUM
ajfa-6287	136	8	.	.	PUNCT
ajfa-6287	137	1	ernst	ernst	PROPN
ajfa-6287	137	2	&	&	CCONJ
ajfa-6287	137	3	young	young	PROPN
ajfa-6287	137	4	kap	kap	PROPN
ajfa-6287	137	5	purwantono	purwantono	PROPN
ajfa-6287	137	6	,	,	PUNCT
ajfa-6287	137	7	suherman	suherman	PROPN
ajfa-6287	137	8	&	&	CCONJ
ajfa-6287	137	9	surja	surja	PROPN
ajfa-6287	137	10	indonesia	indonesia	PROPN
ajfa-6287	137	11	stock	stock	PROPN
ajfa-6287	137	12	exchange	exchange	PROPN
ajfa-6287	137	13	building	building	NOUN
ajfa-6287	137	14	tower	tower	NOUN
ajfa-6287	137	15	2	2	NUM
ajfa-6287	137	16	,	,	PUNCT
ajfa-6287	137	17	7th	7th	ADJ
ajfa-6287	137	18	floor	floor	NOUN
ajfa-6287	137	19	jl	jl	PROPN
ajfa-6287	137	20	.	.	PROPN
ajfa-6287	137	21	jend	jend	PROPN
ajfa-6287	137	22	.	.	PUNCT
ajfa-6287	138	1	sudirman	sudirman	PROPN
ajfa-6287	138	2	kav	kav	PROPN
ajfa-6287	138	3	.	.	PROPN
ajfa-6287	139	1	52	52	NUM
ajfa-6287	139	2	-	-	SYM
ajfa-6287	139	3	53	53	NUM
ajfa-6287	139	4	jakarta	jakarta	PROPN
ajfa-6287	139	5	12190	12190	NUM
ajfa-6287	139	6	indonesia	indonesia	PROPN
ajfa-6287	139	7	phone	phone	NOUN
ajfa-6287	139	8	:	:	PUNCT
ajfa-6287	139	9	+62	+62	PROPN
ajfa-6287	139	10	21	21	NUM
ajfa-6287	139	11	5289	5289	NUM
ajfa-6287	139	12	5000	5000	NUM
ajfa-6287	139	13	klynveld	klynveld	NOUN
ajfa-6287	139	14	,	,	PUNCT
ajfa-6287	139	15	peat	peat	NOUN
ajfa-6287	139	16	,	,	PUNCT
ajfa-6287	139	17	marwick	marwick	NOUN
ajfa-6287	139	18	,	,	PUNCT
ajfa-6287	139	19	goerdeler	goerdeler	NOUN
ajfa-6287	139	20	(	(	PUNCT
ajfa-6287	139	21	kpmg	kpmg	PROPN
ajfa-6287	139	22	)	)	PUNCT
ajfa-6287	139	23	kap	kap	PROPN
ajfa-6287	139	24	sidharta	sidharta	PROPN
ajfa-6287	139	25	dan	dan	PROPN
ajfa-6287	139	26	widjaja	widjaja	PROPN
ajfa-6287	139	27	33rd	33rd	PROPN
ajfa-6287	139	28	floor	floor	PROPN
ajfa-6287	139	29	wisma	wisma	PROPN
ajfa-6287	139	30	gkbi	gkbi	PROPN
ajfa-6287	139	31	28	28	NUM
ajfa-6287	139	32	,	,	PUNCT
ajfa-6287	139	33	jl	jl	PROPN
ajfa-6287	139	34	jend	jend	PROPN
ajfa-6287	139	35	.	.	PUNCT
ajfa-6287	140	1	sudirman	sudirman	PROPN
ajfa-6287	140	2	jakarta	jakarta	PROPN
ajfa-6287	140	3	10210	10210	NUM
ajfa-6287	140	4	indonesia	indonesia	PROPN
ajfa-6287	140	5	tel	tel	PROPN
ajfa-6287	140	6	:	:	PUNCT
ajfa-6287	140	7	+62	+62	PROPN
ajfa-6287	140	8	21	21	NUM
ajfa-6287	140	9	574	574	NUM
ajfa-6287	140	10	2333	2333	NUM
ajfa-6287	140	11	source	source	NOUN
ajfa-6287	140	12	:	:	PUNCT
ajfa-6287	140	13	indonesian	indonesian	PROPN
ajfa-6287	140	14	institute	institute	PROPN
ajfa-6287	140	15	of	of	ADP
ajfa-6287	140	16	certified	certify	VERB
ajfa-6287	140	17	public	public	ADJ
ajfa-6287	140	18	accountants	accountant	NOUN
ajfa-6287	140	19	(	(	PUNCT
ajfa-6287	140	20	2013	2013	NUM
ajfa-6287	140	21	)	)	PUNCT
ajfa-6287	140	22	dummy	dummy	ADJ
ajfa-6287	140	23	variable	variable	NOUN
ajfa-6287	140	24	of	of	ADP
ajfa-6287	140	25	audit	audit	NOUN
ajfa-6287	140	26	firm	firm	ADJ
ajfa-6287	140	27	size	size	NOUN
ajfa-6287	140	28	(	(	PUNCT
ajfa-6287	140	29	dauditor	dauditor	NOUN
ajfa-6287	140	30	)	)	PUNCT
ajfa-6287	140	31	is	be	AUX
ajfa-6287	140	32	a	a	DET
ajfa-6287	140	33	measurement	measurement	NOUN
ajfa-6287	140	34	of	of	ADP
ajfa-6287	140	35	audit	audit	NOUN
ajfa-6287	140	36	firm	firm	ADJ
ajfa-6287	140	37	size	size	NOUN
ajfa-6287	140	38	.	.	PUNCT
ajfa-6287	141	1	dauditor	dauditor	NOUN
ajfa-6287	141	2	equals	equal	VERB
ajfa-6287	141	3	one	one	NUM
ajfa-6287	141	4	if	if	SCONJ
ajfa-6287	141	5	the	the	DET
ajfa-6287	141	6	company	company	NOUN
ajfa-6287	141	7	is	be	AUX
ajfa-6287	141	8	audited	audit	VERB
ajfa-6287	141	9	by	by	ADP
ajfa-6287	141	10	an	an	DET
ajfa-6287	141	11	audit	audit	NOUN
ajfa-6287	141	12	firm	firm	NOUN
ajfa-6287	141	13	which	which	PRON
ajfa-6287	141	14	is	be	AUX
ajfa-6287	141	15	affiliated	affiliate	VERB
ajfa-6287	141	16	with	with	ADP
ajfa-6287	141	17	a	a	DET
ajfa-6287	141	18	big	big	ADJ
ajfa-6287	141	19	four	four	NUM
ajfa-6287	141	20	audit	audit	NOUN
ajfa-6287	141	21	firm	firm	NOUN
ajfa-6287	141	22	and	and	CCONJ
ajfa-6287	141	23	equals	equal	VERB
ajfa-6287	141	24	zero	zero	NUM
ajfa-6287	141	25	if	if	SCONJ
ajfa-6287	141	26	the	the	DET
ajfa-6287	141	27	company	company	NOUN
ajfa-6287	141	28	is	be	AUX
ajfa-6287	141	29	not	not	PART
ajfa-6287	141	30	audited	audit	VERB
ajfa-6287	141	31	by	by	ADP
ajfa-6287	141	32	an	an	DET
ajfa-6287	141	33	audit	audit	NOUN
ajfa-6287	141	34	firm	firm	NOUN
ajfa-6287	141	35	which	which	PRON
ajfa-6287	141	36	is	be	AUX
ajfa-6287	141	37	affiliated	affiliate	VERB
ajfa-6287	141	38	with	with	ADP
ajfa-6287	141	39	a	a	DET
ajfa-6287	141	40	big	big	ADJ
ajfa-6287	141	41	four	four	NUM
ajfa-6287	141	42	audit	audit	NOUN
ajfa-6287	141	43	firm	firm	NOUN
ajfa-6287	141	44	.	.	PUNCT
ajfa-6287	142	1	the	the	DET
ajfa-6287	142	2	list	list	NOUN
ajfa-6287	142	3	of	of	ADP
ajfa-6287	142	4	indonesian	indonesian	ADJ
ajfa-6287	142	5	audit	audit	NOUN
ajfa-6287	142	6	firms	firm	NOUN
ajfa-6287	142	7	which	which	PRON
ajfa-6287	142	8	have	have	VERB
ajfa-6287	142	9	affiliation	affiliation	NOUN
ajfa-6287	142	10	with	with	ADP
ajfa-6287	142	11	big	big	ADJ
ajfa-6287	142	12	four	four	NUM
ajfa-6287	142	13	audit	audit	NOUN
ajfa-6287	142	14	firms	firm	NOUN
ajfa-6287	142	15	is	be	AUX
ajfa-6287	142	16	presented	present	VERB
ajfa-6287	142	17	on	on	ADP
ajfa-6287	142	18	table	table	NOUN
ajfa-6287	142	19	3	3	NUM
ajfa-6287	142	20	.	.	PUNCT
ajfa-6287	142	21	asian	asian	ADJ
ajfa-6287	142	22	journal	journal	PROPN
ajfa-6287	142	23	of	of	ADP
ajfa-6287	142	24	finance	finance	PROPN
ajfa-6287	142	25	&	&	CCONJ
ajfa-6287	142	26	accounting	accounting	PROPN
ajfa-6287	142	27	issn	issn	PROPN
ajfa-6287	142	28	1946	1946	NUM
ajfa-6287	142	29	-	-	PUNCT
ajfa-6287	142	30	052x	052x	PROPN
ajfa-6287	142	31	2014	2014	NUM
ajfa-6287	142	32	,	,	PUNCT
ajfa-6287	142	33	vol	vol	NOUN
ajfa-6287	142	34	.	.	PROPN
ajfa-6287	142	35	6	6	NUM
ajfa-6287	142	36	,	,	PUNCT
ajfa-6287	142	37	no	no	INTJ
ajfa-6287	142	38	.	.	NOUN
ajfa-6287	142	39	2	2	NUM
ajfa-6287	142	40	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-6287	142	41	269	269	NUM
ajfa-6287	142	42	descriptive	descriptive	ADJ
ajfa-6287	142	43	statistics	statistic	NOUN
ajfa-6287	142	44	in	in	ADP
ajfa-6287	142	45	table	table	NOUN
ajfa-6287	142	46	4	4	NUM
ajfa-6287	142	47	shows	show	VERB
ajfa-6287	142	48	that	that	SCONJ
ajfa-6287	142	49	the	the	DET
ajfa-6287	142	50	absolute	absolute	ADJ
ajfa-6287	142	51	value	value	NOUN
ajfa-6287	142	52	of	of	ADP
ajfa-6287	142	53	earnings	earning	NOUN
ajfa-6287	142	54	forecast	forecast	NOUN
ajfa-6287	142	55	errors	error	NOUN
ajfa-6287	142	56	(	(	PUNCT
ajfa-6287	142	57	absefe	absefe	NOUN
ajfa-6287	142	58	)	)	PUNCT
ajfa-6287	142	59	has	have	VERB
ajfa-6287	142	60	an	an	DET
ajfa-6287	142	61	arithmetic	arithmetic	ADJ
ajfa-6287	142	62	mean	mean	NOUN
ajfa-6287	142	63	of	of	ADP
ajfa-6287	142	64	rp	rp	NOUN
ajfa-6287	142	65	9,762,564.69	9,762,564.69	NUM
ajfa-6287	142	66	thousand	thousand	NUM
ajfa-6287	142	67	and	and	CCONJ
ajfa-6287	142	68	standard	standard	ADJ
ajfa-6287	142	69	deviation	deviation	NOUN
ajfa-6287	142	70	of	of	ADP
ajfa-6287	142	71	rp	rp	NOUN
ajfa-6287	142	72	44,265,436.53	44,265,436.53	NUM
ajfa-6287	142	73	thousand	thousand	NUM
ajfa-6287	142	74	.	.	PUNCT
ajfa-6287	143	1	this	this	DET
ajfa-6287	143	2	relatively	relatively	ADV
ajfa-6287	143	3	high	high	ADJ
ajfa-6287	143	4	average	average	NOUN
ajfa-6287	143	5	of	of	ADP
ajfa-6287	143	6	absefe	absefe	NOUN
ajfa-6287	143	7	indicates	indicate	VERB
ajfa-6287	143	8	that	that	SCONJ
ajfa-6287	143	9	income	income	NOUN
ajfa-6287	143	10	smoothing	smooth	VERB
ajfa-6287	143	11	tendency	tendency	NOUN
ajfa-6287	143	12	is	be	AUX
ajfa-6287	143	13	relatively	relatively	ADV
ajfa-6287	143	14	low	low	ADJ
ajfa-6287	143	15	on	on	ADP
ajfa-6287	143	16	average	average	ADJ
ajfa-6287	143	17	.	.	PUNCT
ajfa-6287	144	1	meanwhile	meanwhile	ADV
ajfa-6287	144	2	,	,	PUNCT
ajfa-6287	144	3	the	the	DET
ajfa-6287	144	4	relatively	relatively	ADV
ajfa-6287	144	5	high	high	ADJ
ajfa-6287	144	6	standard	standard	ADJ
ajfa-6287	144	7	deviation	deviation	NOUN
ajfa-6287	144	8	of	of	ADP
ajfa-6287	144	9	absefe	absefe	NOUN
ajfa-6287	144	10	is	be	AUX
ajfa-6287	144	11	confirmed	confirm	VERB
ajfa-6287	144	12	by	by	ADP
ajfa-6287	144	13	wide	wide	ADJ
ajfa-6287	144	14	range	range	NOUN
ajfa-6287	144	15	between	between	ADP
ajfa-6287	144	16	its	its	PRON
ajfa-6287	144	17	maximum	maximum	ADJ
ajfa-6287	144	18	and	and	CCONJ
ajfa-6287	144	19	minimum	minimum	NOUN
ajfa-6287	144	20	value	value	NOUN
ajfa-6287	144	21	.	.	PUNCT
ajfa-6287	145	1	over	over	ADP
ajfa-6287	145	2	2,240	2,240	NUM
ajfa-6287	145	3	firm	firm	ADJ
ajfa-6287	145	4	-	-	PUNCT
ajfa-6287	145	5	year	year	NOUN
ajfa-6287	145	6	observations	observation	NOUN
ajfa-6287	145	7	,	,	PUNCT
ajfa-6287	145	8	505	505	NUM
ajfa-6287	145	9	firm	firm	ADJ
ajfa-6287	145	10	-	-	PUNCT
ajfa-6287	145	11	year	year	NOUN
ajfa-6287	145	12	observations	observation	NOUN
ajfa-6287	145	13	are	be	AUX
ajfa-6287	145	14	intolerance	intolerance	NOUN
ajfa-6287	145	15	to	to	ADP
ajfa-6287	145	16	business	business	NOUN
ajfa-6287	145	17	and	and	CCONJ
ajfa-6287	145	18	financial	financial	ADJ
ajfa-6287	145	19	risks	risk	NOUN
ajfa-6287	145	20	while	while	SCONJ
ajfa-6287	145	21	1,735	1,735	NUM
ajfa-6287	145	22	firm	firm	ADJ
ajfa-6287	145	23	-	-	PUNCT
ajfa-6287	145	24	year	year	NOUN
ajfa-6287	145	25	observations	observation	NOUN
ajfa-6287	145	26	are	be	AUX
ajfa-6287	145	27	tolerance	tolerance	NOUN
ajfa-6287	145	28	to	to	ADP
ajfa-6287	145	29	them	they	PRON
ajfa-6287	145	30	.	.	PUNCT
ajfa-6287	146	1	in	in	ADP
ajfa-6287	146	2	addition	addition	NOUN
ajfa-6287	146	3	,	,	PUNCT
ajfa-6287	146	4	there	there	PRON
ajfa-6287	146	5	are	be	VERB
ajfa-6287	146	6	1,356	1,356	NUM
ajfa-6287	146	7	out	out	ADP
ajfa-6287	146	8	of	of	ADP
ajfa-6287	146	9	2,240	2,240	NUM
ajfa-6287	146	10	firm	firm	ADJ
ajfa-6287	146	11	-	-	PUNCT
ajfa-6287	146	12	year	year	NOUN
ajfa-6287	146	13	observations	observation	NOUN
ajfa-6287	146	14	which	which	PRON
ajfa-6287	146	15	choose	choose	VERB
ajfa-6287	146	16	big	big	ADJ
ajfa-6287	146	17	audit	audit	NOUN
ajfa-6287	146	18	firms	firm	NOUN
ajfa-6287	146	19	while	while	SCONJ
ajfa-6287	146	20	884	884	NUM
ajfa-6287	146	21	firm	firm	ADJ
ajfa-6287	146	22	-	-	PUNCT
ajfa-6287	146	23	year	year	NOUN
ajfa-6287	146	24	observations	observation	NOUN
ajfa-6287	146	25	choose	choose	VERB
ajfa-6287	146	26	non	non	ADJ
ajfa-6287	146	27	-	-	ADJ
ajfa-6287	146	28	big	big	ADJ
ajfa-6287	146	29	audit	audit	NOUN
ajfa-6287	146	30	firm	firm	NOUN
ajfa-6287	146	31	.	.	PUNCT
ajfa-6287	147	1	descriptive	descriptive	ADJ
ajfa-6287	147	2	statistics	statistic	NOUN
ajfa-6287	147	3	of	of	ADP
ajfa-6287	147	4	client	client	NOUN
ajfa-6287	147	5	’s	’s	PART
ajfa-6287	147	6	size	size	NOUN
ajfa-6287	147	7	is	be	AUX
ajfa-6287	147	8	not	not	PART
ajfa-6287	147	9	straight	straight	ADV
ajfa-6287	147	10	forwardly	forwardly	ADV
ajfa-6287	147	11	interpreted	interpret	VERB
ajfa-6287	147	12	because	because	SCONJ
ajfa-6287	147	13	it	it	PRON
ajfa-6287	147	14	is	be	AUX
ajfa-6287	147	15	measured	measure	VERB
ajfa-6287	147	16	by	by	ADP
ajfa-6287	147	17	the	the	DET
ajfa-6287	147	18	natural	natural	ADJ
ajfa-6287	147	19	logarithm	logarithm	NOUN
ajfa-6287	147	20	of	of	ADP
ajfa-6287	147	21	client	client	NOUN
ajfa-6287	147	22	’s	’s	PART
ajfa-6287	147	23	total	total	ADJ
ajfa-6287	147	24	assets	asset	NOUN
ajfa-6287	147	25	.	.	PUNCT
ajfa-6287	148	1	size	size	NOUN
ajfa-6287	148	2	has	have	VERB
ajfa-6287	148	3	an	an	DET
ajfa-6287	148	4	arithmetic	arithmetic	ADJ
ajfa-6287	148	5	mean	mean	NOUN
ajfa-6287	148	6	of	of	ADP
ajfa-6287	148	7	12.14	12.14	NUM
ajfa-6287	148	8	.	.	PUNCT
ajfa-6287	149	1	this	this	DET
ajfa-6287	149	2	value	value	NOUN
ajfa-6287	149	3	is	be	AUX
ajfa-6287	149	4	equivalent	equivalent	ADJ
ajfa-6287	149	5	to	to	ADP
ajfa-6287	149	6	total	total	ADJ
ajfa-6287	149	7	assets	asset	NOUN
ajfa-6287	149	8	of	of	ADP
ajfa-6287	149	9	rp	rp	NOUN
ajfa-6287	149	10	187,034	187,034	NUM
ajfa-6287	149	11	million	million	NUM
ajfa-6287	149	12	.	.	PUNCT
ajfa-6287	150	1	its	its	PRON
ajfa-6287	150	2	standard	standard	ADJ
ajfa-6287	150	3	deviation	deviation	NOUN
ajfa-6287	150	4	is	be	AUX
ajfa-6287	150	5	considerably	considerably	ADV
ajfa-6287	150	6	low	low	ADJ
ajfa-6287	150	7	with	with	ADP
ajfa-6287	150	8	0.93	0.93	NUM
ajfa-6287	150	9	or	or	CCONJ
ajfa-6287	150	10	equivalent	equivalent	ADJ
ajfa-6287	150	11	to	to	ADP
ajfa-6287	150	12	about	about	ADP
ajfa-6287	150	13	2.5	2.5	NUM
ajfa-6287	150	14	million	million	NUM
ajfa-6287	150	15	rupiahs	rupiah	NOUN
ajfa-6287	150	16	.	.	PUNCT
ajfa-6287	151	1	its	its	PRON
ajfa-6287	151	2	low	low	ADJ
ajfa-6287	151	3	standard	standard	ADJ
ajfa-6287	151	4	deviation	deviation	NOUN
ajfa-6287	151	5	implies	imply	VERB
ajfa-6287	151	6	that	that	SCONJ
ajfa-6287	151	7	there	there	PRON
ajfa-6287	151	8	is	be	VERB
ajfa-6287	151	9	no	no	DET
ajfa-6287	151	10	wide	wide	ADJ
ajfa-6287	151	11	range	range	NOUN
ajfa-6287	151	12	between	between	ADP
ajfa-6287	151	13	the	the	DET
ajfa-6287	151	14	maximum	maximum	ADJ
ajfa-6287	151	15	and	and	CCONJ
ajfa-6287	151	16	minimum	minimum	ADJ
ajfa-6287	151	17	value	value	NOUN
ajfa-6287	151	18	of	of	ADP
ajfa-6287	151	19	client	client	NOUN
ajfa-6287	151	20	’s	’s	PART
ajfa-6287	151	21	total	total	ADJ
ajfa-6287	151	22	assets	asset	NOUN
ajfa-6287	151	23	.	.	PUNCT
ajfa-6287	152	1	table	table	NOUN
ajfa-6287	152	2	4	4	NUM
ajfa-6287	152	3	.	.	PUNCT
ajfa-6287	152	4	descriptive	descriptive	ADJ
ajfa-6287	152	5	statistics	statistic	NOUN
ajfa-6287	152	6	statistics	statistics	PROPN
ajfa-6287	152	7	absefeb	absefeb	VERB
ajfa-6287	152	8	dtola	dtola	PROPN
ajfa-6287	153	1	sizec	sizec	PROPN
ajfa-6287	153	2	dauditora	dauditora	NOUN
ajfa-6287	153	3	number	number	NOUN
ajfa-6287	153	4	of	of	ADP
ajfa-6287	153	5	observations	observation	NOUN
ajfa-6287	153	6	2,240	2,240	NUM
ajfa-6287	153	7	2,240	2,240	NUM
ajfa-6287	153	8	2,240	2,240	NUM
ajfa-6287	153	9	2,240	2,240	NUM
ajfa-6287	153	10	number	number	NOUN
ajfa-6287	153	11	of	of	ADP
ajfa-6287	153	12	observations	observation	NOUN
ajfa-6287	153	13	d=1a	d=1a	VERB
ajfa-6287	153	14	505	505	NUM
ajfa-6287	153	15	1,356	1,356	NUM
ajfa-6287	153	16	number	number	NOUN
ajfa-6287	153	17	of	of	ADP
ajfa-6287	153	18	observations	observation	NOUN
ajfa-6287	153	19	d=0a	d=0a	VERB
ajfa-6287	153	20	1,735	1,735	NUM
ajfa-6287	153	21	884	884	NUM
ajfa-6287	153	22	arithmetic	arithmetic	ADJ
ajfa-6287	153	23	mean	mean	NOUN
ajfa-6287	153	24	9,762,564.69	9,762,564.69	NOUN
ajfa-6287	153	25	0.23	0.23	NUM
ajfa-6287	153	26	12.14	12.14	NUM
ajfa-6287	153	27	0.61	0.61	NUM
ajfa-6287	153	28	standard	standard	ADJ
ajfa-6287	153	29	deviation	deviation	NOUN
ajfa-6287	153	30	44,265,436.53	44,265,436.53	NUM
ajfa-6287	153	31	0.42	0.42	NUM
ajfa-6287	153	32	0.93	0.93	NUM
ajfa-6287	153	33	0.49	0.49	NUM
ajfa-6287	153	34	median	median	NOUN
ajfa-6287	153	35	1255885.5	1255885.5	NUM
ajfa-6287	153	36	0	0	NUM
ajfa-6287	153	37	11.92	11.92	NUM
ajfa-6287	153	38	1	1	NUM
ajfa-6287	153	39	maximum	maximum	ADJ
ajfa-6287	153	40	value	value	NOUN
ajfa-6287	153	41	635618708	635618708	NUM
ajfa-6287	153	42	1	1	NUM
ajfa-6287	153	43	14.39	14.39	NUM
ajfa-6287	153	44	1	1	NUM
ajfa-6287	153	45	minimum	minimum	NOUN
ajfa-6287	153	46	value	value	NOUN
ajfa-6287	153	47	901	901	NUM
ajfa-6287	153	48	0	0	NUM
ajfa-6287	153	49	10.40	10.40	NUM
ajfa-6287	153	50	0	0	NUM
ajfa-6287	153	51	source	source	NOUN
ajfa-6287	153	52	:	:	PUNCT
ajfa-6287	153	53	output	output	NOUN
ajfa-6287	153	54	of	of	ADP
ajfa-6287	153	55	descriptive	descriptive	ADJ
ajfa-6287	153	56	statistics	statistic	NOUN
ajfa-6287	153	57	from	from	ADP
ajfa-6287	153	58	eviews	eview	NOUN
ajfa-6287	153	59	note	note	VERB
ajfa-6287	153	60	:	:	PUNCT
ajfa-6287	153	61	a	a	X
ajfa-6287	153	62	)	)	PUNCT
ajfa-6287	153	63	for	for	ADP
ajfa-6287	153	64	dtol	dtol	NOUN
ajfa-6287	153	65	,	,	PUNCT
ajfa-6287	153	66	d=1	d=1	NOUN
ajfa-6287	153	67	refers	refer	VERB
ajfa-6287	153	68	to	to	ADP
ajfa-6287	153	69	intolerable	intolerable	ADJ
ajfa-6287	153	70	risk	risk	NOUN
ajfa-6287	153	71	,	,	PUNCT
ajfa-6287	153	72	while	while	SCONJ
ajfa-6287	153	73	d=0	d=0	PROPN
ajfa-6287	153	74	refers	refer	VERB
ajfa-6287	153	75	to	to	ADP
ajfa-6287	153	76	tolerable	tolerable	ADJ
ajfa-6287	153	77	risk	risk	NOUN
ajfa-6287	153	78	.	.	PUNCT
ajfa-6287	154	1	for	for	ADP
ajfa-6287	154	2	dauditor	dauditor	NOUN
ajfa-6287	154	3	,	,	PUNCT
ajfa-6287	154	4	d=1	d=1	NOUN
ajfa-6287	154	5	refers	refer	VERB
ajfa-6287	154	6	to	to	ADP
ajfa-6287	154	7	big	big	ADJ
ajfa-6287	154	8	audit	audit	NOUN
ajfa-6287	154	9	firm	firm	NOUN
ajfa-6287	154	10	(	(	PUNCT
ajfa-6287	154	11	affiliated	affiliate	VERB
ajfa-6287	154	12	with	with	ADP
ajfa-6287	154	13	the	the	DET
ajfa-6287	154	14	big	big	ADJ
ajfa-6287	154	15	four	four	NUM
ajfa-6287	154	16	)	)	PUNCT
ajfa-6287	154	17	whereas	whereas	SCONJ
ajfa-6287	154	18	d=0	d=0	PROPN
ajfa-6287	154	19	refers	refer	VERB
ajfa-6287	154	20	to	to	ADP
ajfa-6287	154	21	non	non	ADJ
ajfa-6287	154	22	-	-	ADJ
ajfa-6287	154	23	big	big	ADJ
ajfa-6287	154	24	audit	audit	NOUN
ajfa-6287	154	25	firm	firm	NOUN
ajfa-6287	154	26	(	(	PUNCT
ajfa-6287	154	27	not	not	PART
ajfa-6287	154	28	affiliated	affiliate	VERB
ajfa-6287	154	29	with	with	ADP
ajfa-6287	154	30	the	the	DET
ajfa-6287	154	31	big	big	ADJ
ajfa-6287	154	32	four	four	NUM
ajfa-6287	154	33	)	)	PUNCT
ajfa-6287	154	34	b	b	NOUN
ajfa-6287	154	35	)	)	PUNCT
ajfa-6287	154	36	absefe	absefe	NOUN
ajfa-6287	154	37	is	be	AUX
ajfa-6287	154	38	the	the	DET
ajfa-6287	154	39	absolute	absolute	ADJ
ajfa-6287	154	40	value	value	NOUN
ajfa-6287	154	41	of	of	ADP
ajfa-6287	154	42	the	the	DET
ajfa-6287	154	43	difference	difference	NOUN
ajfa-6287	154	44	between	between	ADP
ajfa-6287	154	45	reported	report	VERB
ajfa-6287	154	46	after	after	ADP
ajfa-6287	154	47	-	-	PUNCT
ajfa-6287	154	48	tax	tax	NOUN
ajfa-6287	154	49	profit	profit	NOUN
ajfa-6287	154	50	and	and	CCONJ
ajfa-6287	154	51	predicted	predict	VERB
ajfa-6287	154	52	after	after	ADP
ajfa-6287	154	53	-	-	PUNCT
ajfa-6287	154	54	tax	tax	NOUN
ajfa-6287	154	55	profit	profit	NOUN
ajfa-6287	154	56	under	under	ADP
ajfa-6287	154	57	ordinary	ordinary	ADJ
ajfa-6287	154	58	least	least	ADJ
ajfa-6287	154	59	square	square	ADJ
ajfa-6287	154	60	.	.	PUNCT
ajfa-6287	155	1	the	the	DET
ajfa-6287	155	2	numbers	number	NOUN
ajfa-6287	155	3	are	be	AUX
ajfa-6287	155	4	presented	present	VERB
ajfa-6287	155	5	in	in	ADP
ajfa-6287	155	6	thousand	thousand	NUM
ajfa-6287	155	7	rupiahs	rupiah	NOUN
ajfa-6287	155	8	.	.	PUNCT
ajfa-6287	156	1	c	c	X
ajfa-6287	156	2	)	)	PUNCT
ajfa-6287	156	3	size	size	NOUN
ajfa-6287	156	4	is	be	AUX
ajfa-6287	156	5	the	the	DET
ajfa-6287	156	6	natural	natural	ADJ
ajfa-6287	156	7	logarithm	logarithm	NOUN
ajfa-6287	156	8	of	of	ADP
ajfa-6287	156	9	client	client	NOUN
ajfa-6287	156	10	’s	’s	PART
ajfa-6287	156	11	total	total	ADJ
ajfa-6287	156	12	assets	asset	NOUN
ajfa-6287	156	13	,	,	PUNCT
ajfa-6287	156	14	which	which	PRON
ajfa-6287	156	15	is	be	AUX
ajfa-6287	156	16	presented	present	VERB
ajfa-6287	156	17	in	in	ADP
ajfa-6287	156	18	million	million	NUM
ajfa-6287	156	19	rupiahs	rupiah	NOUN
ajfa-6287	156	20	according	accord	VERB
ajfa-6287	156	21	to	to	ADP
ajfa-6287	156	22	table	table	NOUN
ajfa-6287	156	23	5	5	NUM
ajfa-6287	156	24	below	below	ADV
ajfa-6287	156	25	,	,	PUNCT
ajfa-6287	156	26	all	all	DET
ajfa-6287	156	27	independent	independent	ADJ
ajfa-6287	156	28	variables	variable	NOUN
ajfa-6287	156	29	significantly	significantly	ADV
ajfa-6287	156	30	affect	affect	VERB
ajfa-6287	156	31	the	the	DET
ajfa-6287	156	32	decision	decision	NOUN
ajfa-6287	156	33	to	to	PART
ajfa-6287	156	34	choose	choose	VERB
ajfa-6287	156	35	audit	audit	NOUN
ajfa-6287	156	36	firm	firm	ADJ
ajfa-6287	156	37	size	size	NOUN
ajfa-6287	156	38	at	at	ADP
ajfa-6287	156	39	95	95	NUM
ajfa-6287	156	40	per	per	ADP
ajfa-6287	156	41	cent	cent	NOUN
ajfa-6287	156	42	of	of	ADP
ajfa-6287	156	43	confidence	confidence	NOUN
ajfa-6287	156	44	level	level	NOUN
ajfa-6287	156	45	.	.	PUNCT
ajfa-6287	157	1	these	these	DET
ajfa-6287	157	2	variables	variable	NOUN
ajfa-6287	157	3	consistently	consistently	ADV
ajfa-6287	157	4	show	show	VERB
ajfa-6287	157	5	asian	asian	ADJ
ajfa-6287	157	6	journal	journal	NOUN
ajfa-6287	157	7	of	of	ADP
ajfa-6287	157	8	finance	finance	PROPN
ajfa-6287	157	9	&	&	CCONJ
ajfa-6287	157	10	accounting	accounting	PROPN
ajfa-6287	157	11	issn	issn	PROPN
ajfa-6287	157	12	1946	1946	NUM
ajfa-6287	157	13	-	-	PUNCT
ajfa-6287	157	14	052x	052x	PROPN
ajfa-6287	157	15	2014	2014	NUM
ajfa-6287	157	16	,	,	PUNCT
ajfa-6287	157	17	vol	vol	NOUN
ajfa-6287	157	18	.	.	PROPN
ajfa-6287	157	19	6	6	NUM
ajfa-6287	157	20	,	,	PUNCT
ajfa-6287	157	21	no	no	INTJ
ajfa-6287	157	22	.	.	NOUN
ajfa-6287	157	23	2	2	NUM
ajfa-6287	157	24	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-6287	157	25	270	270	NUM
ajfa-6287	157	26	significant	significant	ADJ
ajfa-6287	157	27	effect	effect	NOUN
ajfa-6287	157	28	on	on	ADP
ajfa-6287	157	29	audit	audit	NOUN
ajfa-6287	157	30	firm	firm	NOUN
ajfa-6287	157	31	choice	choice	NOUN
ajfa-6287	157	32	after	after	ADP
ajfa-6287	157	33	controlling	control	VERB
ajfa-6287	157	34	client	client	NOUN
ajfa-6287	157	35	’s	’s	PART
ajfa-6287	157	36	size	size	NOUN
ajfa-6287	157	37	.	.	PUNCT
ajfa-6287	158	1	more	more	ADV
ajfa-6287	158	2	specifically	specifically	ADV
ajfa-6287	158	3	,	,	PUNCT
ajfa-6287	158	4	absefe	absefe	NOUN
ajfa-6287	158	5	has	have	VERB
ajfa-6287	158	6	a	a	DET
ajfa-6287	158	7	positive	positive	ADJ
ajfa-6287	158	8	coefficient	coefficient	NOUN
ajfa-6287	158	9	sign	sign	NOUN
ajfa-6287	158	10	,	,	PUNCT
ajfa-6287	158	11	which	which	PRON
ajfa-6287	158	12	implies	imply	VERB
ajfa-6287	158	13	that	that	SCONJ
ajfa-6287	158	14	the	the	PRON
ajfa-6287	158	15	greater	great	ADJ
ajfa-6287	158	16	the	the	DET
ajfa-6287	158	17	absolute	absolute	ADJ
ajfa-6287	158	18	value	value	NOUN
ajfa-6287	158	19	of	of	ADP
ajfa-6287	158	20	the	the	DET
ajfa-6287	158	21	difference	difference	NOUN
ajfa-6287	158	22	between	between	ADP
ajfa-6287	158	23	reported	report	VERB
ajfa-6287	158	24	after	after	ADP
ajfa-6287	158	25	-	-	PUNCT
ajfa-6287	158	26	tax	tax	NOUN
ajfa-6287	158	27	profit	profit	NOUN
ajfa-6287	158	28	and	and	CCONJ
ajfa-6287	158	29	predicted	predict	VERB
ajfa-6287	158	30	after	after	ADP
ajfa-6287	158	31	-	-	PUNCT
ajfa-6287	158	32	tax	tax	NOUN
ajfa-6287	158	33	profit	profit	NOUN
ajfa-6287	158	34	,	,	PUNCT
ajfa-6287	158	35	the	the	PRON
ajfa-6287	158	36	lower	low	ADJ
ajfa-6287	158	37	the	the	DET
ajfa-6287	158	38	income	income	NOUN
ajfa-6287	158	39	smoothing	smooth	VERB
ajfa-6287	158	40	tendency	tendency	NOUN
ajfa-6287	158	41	,	,	PUNCT
ajfa-6287	158	42	and	and	CCONJ
ajfa-6287	158	43	eventually	eventually	ADV
ajfa-6287	158	44	the	the	PRON
ajfa-6287	158	45	greater	great	ADJ
ajfa-6287	158	46	the	the	DET
ajfa-6287	158	47	probability	probability	NOUN
ajfa-6287	158	48	of	of	ADP
ajfa-6287	158	49	clients	client	NOUN
ajfa-6287	158	50	to	to	PART
ajfa-6287	158	51	choose	choose	VERB
ajfa-6287	158	52	big	big	ADJ
ajfa-6287	158	53	audit	audit	NOUN
ajfa-6287	158	54	firms	firm	NOUN
ajfa-6287	158	55	.	.	PUNCT
ajfa-6287	159	1	dtol	dtol	NOUN
ajfa-6287	159	2	and	and	CCONJ
ajfa-6287	159	3	size	size	NOUN
ajfa-6287	159	4	also	also	ADV
ajfa-6287	159	5	have	have	VERB
ajfa-6287	159	6	positive	positive	ADJ
ajfa-6287	159	7	coefficient	coefficient	NOUN
ajfa-6287	159	8	sign	sign	NOUN
ajfa-6287	159	9	indicating	indicate	VERB
ajfa-6287	159	10	that	that	SCONJ
ajfa-6287	159	11	clients	client	NOUN
ajfa-6287	159	12	with	with	ADP
ajfa-6287	159	13	intolerable	intolerable	ADJ
ajfa-6287	159	14	risk	risk	NOUN
ajfa-6287	159	15	and	and	CCONJ
ajfa-6287	159	16	greater	great	ADJ
ajfa-6287	159	17	asset	asset	NOUN
ajfa-6287	159	18	size	size	NOUN
ajfa-6287	159	19	has	have	VERB
ajfa-6287	159	20	greater	great	ADJ
ajfa-6287	159	21	tendency	tendency	NOUN
ajfa-6287	159	22	to	to	PART
ajfa-6287	159	23	choose	choose	VERB
ajfa-6287	159	24	big	big	ADJ
ajfa-6287	159	25	audit	audit	NOUN
ajfa-6287	159	26	firm	firm	NOUN
ajfa-6287	159	27	.	.	PUNCT
ajfa-6287	160	1	table	table	NOUN
ajfa-6287	160	2	5	5	NUM
ajfa-6287	160	3	.	.	PUNCT
ajfa-6287	161	1	logit	logit	PROPN
ajfa-6287	161	2	regression	regression	NOUN
ajfa-6287	161	3	of	of	ADP
ajfa-6287	161	4	all	all	DET
ajfa-6287	161	5	independent	independent	ADJ
ajfa-6287	161	6	variables	variable	NOUN
ajfa-6287	161	7	and	and	CCONJ
ajfa-6287	161	8	dependent	dependent	ADJ
ajfa-6287	161	9	variable	variable	NOUN
ajfa-6287	161	10	variables	variable	VERB
ajfa-6287	161	11	dependent	dependent	ADJ
ajfa-6287	161	12	variable	variable	NOUN
ajfa-6287	161	13	:	:	PUNCT
ajfa-6287	161	14	dauditor	dauditor	NOUN
ajfa-6287	161	15	before	before	SCONJ
ajfa-6287	161	16	control	control	NOUN
ajfa-6287	161	17	variable	variable	NOUN
ajfa-6287	161	18	after	after	ADP
ajfa-6287	161	19	control	control	PROPN
ajfa-6287	161	20	variable	variable	ADJ
ajfa-6287	161	21	coef	coef	PROPN
ajfa-6287	161	22	(	(	PUNCT
ajfa-6287	161	23	s.e	s.e	PROPN
ajfa-6287	161	24	)	)	PUNCT
ajfa-6287	161	25	z	z	NOUN
ajfa-6287	161	26	-	-	PUNCT
ajfa-6287	161	27	stat	stat	VERB
ajfa-6287	161	28	sig	sig	NOUN
ajfa-6287	161	29	odds	odd	NOUN
ajfa-6287	161	30	ratio	ratio	NOUN
ajfa-6287	161	31	coef	coef	PROPN
ajfa-6287	161	32	(	(	PUNCT
ajfa-6287	161	33	s.e	s.e	PROPN
ajfa-6287	161	34	)	)	PUNCT
ajfa-6287	161	35	z	z	NOUN
ajfa-6287	161	36	-	-	PUNCT
ajfa-6287	161	37	stat	stat	VERB
ajfa-6287	161	38	sig	sig	NOUN
ajfa-6287	161	39	odds	odd	VERB
ajfa-6287	161	40	ratio	ratio	NOUN
ajfa-6287	161	41	intercept	intercept	NOUN
ajfa-6287	161	42	-0.008452	-0.008452	NOUN
ajfa-6287	161	43	(	(	PUNCT
ajfa-6287	161	44	0.050083	0.050083	NUM
ajfa-6287	161	45	)	)	PUNCT
ajfa-6287	161	46	-0.169	-0.169	NOUN
ajfa-6287	161	47	0.866	0.866	NUM
ajfa-6287	161	48	0.99	0.99	NUM
ajfa-6287	161	49	-1.744730	-1.744730	X
ajfa-6287	161	50	(	(	PUNCT
ajfa-6287	161	51	0.60743	0.60743	NUM
ajfa-6287	161	52	)	)	PUNCT
ajfa-6287	161	53	-2.872	-2.872	NOUN
ajfa-6287	162	1	0.004	0.004	NUM
ajfa-6287	162	2	0.17	0.17	NUM
ajfa-6287	162	3	absefe	absefe	NOUN
ajfa-6287	162	4	9.93e-09	9.93e-09	NUM
ajfa-6287	162	5	(	(	PUNCT
ajfa-6287	162	6	1.79e-09	1.79e-09	NUM
ajfa-6287	162	7	)	)	PUNCT
ajfa-6287	162	8	5.544	5.544	NUM
ajfa-6287	162	9	0.000	0.000	NUM
ajfa-6287	162	10	1.00	1.00	NUM
ajfa-6287	162	11	1.01e-08	1.01e-08	NUM
ajfa-6287	162	12	(	(	PUNCT
ajfa-6287	162	13	1.79e-09	1.79e-09	NUM
ajfa-6287	162	14	)	)	PUNCT
ajfa-6287	162	15	5.614	5.614	NUM
ajfa-6287	162	16	0.000	0.000	NUM
ajfa-6287	162	17	1.00	1.00	NUM
ajfa-6287	162	18	dtol	dtol	NOUN
ajfa-6287	162	19	2.111983	2.111983	NUM
ajfa-6287	162	20	(	(	PUNCT
ajfa-6287	162	21	0.152164	0.152164	NOUN
ajfa-6287	162	22	)	)	PUNCT
ajfa-6287	162	23	13.88	13.88	NUM
ajfa-6287	162	24	0.000	0.000	NUM
ajfa-6287	162	25	8.26	8.26	NUM
ajfa-6287	162	26	2.121188	2.121188	NUM
ajfa-6287	162	27	(	(	PUNCT
ajfa-6287	162	28	0.15214	0.15214	NUM
ajfa-6287	162	29	)	)	PUNCT
ajfa-6287	162	30	13.94	13.94	NUM
ajfa-6287	162	31	0.000	0.000	NUM
ajfa-6287	162	32	8.34	8.34	NUM
ajfa-6287	162	33	size	size	NOUN
ajfa-6287	162	34	0.142825	0.142825	NUM
ajfa-6287	162	35	(	(	PUNCT
ajfa-6287	162	36	0.04977	0.04977	NUM
ajfa-6287	162	37	)	)	PUNCT
ajfa-6287	162	38	2.870	2.870	NUM
ajfa-6287	162	39	0.041	0.041	NUM
ajfa-6287	162	40	1.15	1.15	NUM
ajfa-6287	162	41	pseudo	pseudo	NOUN
ajfa-6287	162	42	r2	r2	PROPN
ajfa-6287	162	43	0.119910	0.119910	NUM
ajfa-6287	162	44	0.122787	0.122787	NUM
ajfa-6287	162	45	n	n	CCONJ
ajfa-6287	162	46	2,240	2,240	NUM
ajfa-6287	162	47	2,240	2,240	NUM
ajfa-6287	162	48	source	source	NOUN
ajfa-6287	162	49	:	:	PUNCT
ajfa-6287	162	50	output	output	NOUN
ajfa-6287	162	51	of	of	ADP
ajfa-6287	162	52	eviews	eview	NOUN
ajfa-6287	162	53	note	note	VERB
ajfa-6287	162	54	:	:	PUNCT
ajfa-6287	162	55	the	the	DET
ajfa-6287	162	56	parentheses	parenthesis	NOUN
ajfa-6287	162	57	are	be	AUX
ajfa-6287	162	58	the	the	DET
ajfa-6287	162	59	standard	standard	ADJ
ajfa-6287	162	60	errors	error	NOUN
ajfa-6287	162	61	of	of	ADP
ajfa-6287	162	62	corresponding	corresponding	ADJ
ajfa-6287	162	63	variables	variable	NOUN
ajfa-6287	162	64	.	.	PUNCT
ajfa-6287	163	1	odds	odd	NOUN
ajfa-6287	163	2	ratio	ratio	NOUN
ajfa-6287	163	3	is	be	AUX
ajfa-6287	163	4	the	the	DET
ajfa-6287	163	5	exponential	exponential	ADJ
ajfa-6287	163	6	form	form	NOUN
ajfa-6287	163	7	of	of	ADP
ajfa-6287	163	8	regression	regression	NOUN
ajfa-6287	163	9	coefficient	coefficient	NOUN
ajfa-6287	163	10	[	[	X
ajfa-6287	163	11	exp	exp	NOUN
ajfa-6287	163	12	(	(	PUNCT
ajfa-6287	163	13	)	)	PUNCT
ajfa-6287	163	14	]	]	X
ajfa-6287	163	15			NOUN
ajfa-6287	163	16	4.1	4.1	NUM
ajfa-6287	163	17	income	income	NOUN
ajfa-6287	163	18	smoothing	smooth	VERB
ajfa-6287	163	19	tendency	tendency	NOUN
ajfa-6287	163	20	and	and	CCONJ
ajfa-6287	163	21	audit	audit	NOUN
ajfa-6287	163	22	firm	firm	ADJ
ajfa-6287	163	23	size	size	NOUN
ajfa-6287	163	24	table	table	NOUN
ajfa-6287	163	25	6	6	NUM
ajfa-6287	163	26	shows	show	VERB
ajfa-6287	163	27	that	that	SCONJ
ajfa-6287	163	28	absefe	absefe	NOUN
ajfa-6287	163	29	,	,	PUNCT
ajfa-6287	163	30	in	in	ADP
ajfa-6287	163	31	partial	partial	ADJ
ajfa-6287	163	32	logit	logit	NOUN
ajfa-6287	163	33	regression	regression	NOUN
ajfa-6287	163	34	,	,	PUNCT
ajfa-6287	163	35	has	have	VERB
ajfa-6287	163	36	consistent	consistent	ADJ
ajfa-6287	163	37	result	result	NOUN
ajfa-6287	163	38	to	to	ADP
ajfa-6287	163	39	the	the	DET
ajfa-6287	163	40	overall	overall	ADJ
ajfa-6287	163	41	test	test	NOUN
ajfa-6287	163	42	of	of	ADP
ajfa-6287	163	43	variables	variable	NOUN
ajfa-6287	163	44	as	as	SCONJ
ajfa-6287	163	45	shown	show	VERB
ajfa-6287	163	46	in	in	ADP
ajfa-6287	163	47	previous	previous	ADJ
ajfa-6287	163	48	table	table	NOUN
ajfa-6287	163	49	.	.	PUNCT
ajfa-6287	164	1	absefe	absefe	NOUN
ajfa-6287	164	2	has	have	VERB
ajfa-6287	164	3	a	a	DET
ajfa-6287	164	4	positive	positive	ADJ
ajfa-6287	164	5	coefficient	coefficient	NOUN
ajfa-6287	164	6	sign	sign	NOUN
ajfa-6287	164	7	both	both	CCONJ
ajfa-6287	164	8	before	before	ADP
ajfa-6287	164	9	and	and	CCONJ
ajfa-6287	164	10	after	after	ADP
ajfa-6287	164	11	controlling	control	VERB
ajfa-6287	164	12	client	client	NOUN
ajfa-6287	164	13	’s	’s	PART
ajfa-6287	164	14	asset	asset	NOUN
ajfa-6287	164	15	size	size	NOUN
ajfa-6287	164	16	,	,	PUNCT
ajfa-6287	164	17	which	which	PRON
ajfa-6287	164	18	implies	imply	VERB
ajfa-6287	164	19	that	that	SCONJ
ajfa-6287	164	20	the	the	PRON
ajfa-6287	164	21	greater	great	ADJ
ajfa-6287	164	22	the	the	DET
ajfa-6287	164	23	absolute	absolute	ADJ
ajfa-6287	164	24	value	value	NOUN
ajfa-6287	164	25	of	of	ADP
ajfa-6287	164	26	the	the	DET
ajfa-6287	164	27	difference	difference	NOUN
ajfa-6287	164	28	between	between	ADP
ajfa-6287	164	29	reported	report	VERB
ajfa-6287	164	30	after	after	ADP
ajfa-6287	164	31	-	-	PUNCT
ajfa-6287	164	32	tax	tax	NOUN
ajfa-6287	164	33	profit	profit	NOUN
ajfa-6287	164	34	and	and	CCONJ
ajfa-6287	164	35	predicted	predict	VERB
ajfa-6287	164	36	after	after	ADP
ajfa-6287	164	37	-	-	PUNCT
ajfa-6287	164	38	tax	tax	NOUN
ajfa-6287	164	39	profit	profit	NOUN
ajfa-6287	164	40	(	(	PUNCT
ajfa-6287	164	41	which	which	PRON
ajfa-6287	164	42	also	also	ADV
ajfa-6287	164	43	means	mean	VERB
ajfa-6287	164	44	the	the	PRON
ajfa-6287	164	45	lower	low	ADJ
ajfa-6287	164	46	the	the	DET
ajfa-6287	164	47	income	income	NOUN
ajfa-6287	164	48	smoothing	smooth	VERB
ajfa-6287	164	49	tendency	tendency	NOUN
ajfa-6287	164	50	)	)	PUNCT
ajfa-6287	164	51	,	,	PUNCT
ajfa-6287	164	52	greater	great	ADJ
ajfa-6287	164	53	the	the	DET
ajfa-6287	164	54	probability	probability	NOUN
ajfa-6287	164	55	of	of	ADP
ajfa-6287	164	56	clients	client	NOUN
ajfa-6287	164	57	to	to	PART
ajfa-6287	164	58	choose	choose	VERB
ajfa-6287	164	59	big	big	ADJ
ajfa-6287	164	60	audit	audit	NOUN
ajfa-6287	164	61	firms	firm	NOUN
ajfa-6287	164	62	.	.	PUNCT
ajfa-6287	165	1	consequently	consequently	ADV
ajfa-6287	165	2	the	the	DET
ajfa-6287	165	3	first	first	ADJ
ajfa-6287	165	4	hypothesis	hypothesis	NOUN
ajfa-6287	165	5	is	be	AUX
ajfa-6287	165	6	accepted	accept	VERB
ajfa-6287	165	7	.	.	PUNCT
ajfa-6287	166	1	income	income	NOUN
ajfa-6287	166	2	smoothing	smoothing	NOUN
ajfa-6287	166	3	might	might	AUX
ajfa-6287	166	4	be	be	AUX
ajfa-6287	166	5	opportunistic	opportunistic	ADJ
ajfa-6287	166	6	or	or	CCONJ
ajfa-6287	166	7	non	non	ADJ
ajfa-6287	166	8	-	-	ADJ
ajfa-6287	166	9	opportunistic	opportunistic	ADJ
ajfa-6287	166	10	form	form	NOUN
ajfa-6287	166	11	.	.	PUNCT
ajfa-6287	167	1	it	it	PRON
ajfa-6287	167	2	is	be	AUX
ajfa-6287	167	3	opportunistic	opportunistic	ADJ
ajfa-6287	167	4	income	income	NOUN
ajfa-6287	167	5	smoothing	smooth	VERB
ajfa-6287	167	6	if	if	SCONJ
ajfa-6287	167	7	company	company	NOUN
ajfa-6287	167	8	’s	’s	PART
ajfa-6287	167	9	financial	financial	ADJ
ajfa-6287	167	10	statement	statement	NOUN
ajfa-6287	167	11	preparer	preparer	NOUN
ajfa-6287	167	12	takes	take	VERB
ajfa-6287	167	13	benefit	benefit	NOUN
ajfa-6287	167	14	from	from	ADP
ajfa-6287	167	15	either	either	CCONJ
ajfa-6287	167	16	increasing	increase	VERB
ajfa-6287	167	17	or	or	CCONJ
ajfa-6287	167	18	decreasing	decrease	VERB
ajfa-6287	167	19	the	the	DET
ajfa-6287	167	20	reported	report	VERB
ajfa-6287	167	21	profit	profit	NOUN
ajfa-6287	167	22	at	at	ADP
ajfa-6287	167	23	the	the	DET
ajfa-6287	167	24	expense	expense	NOUN
ajfa-6287	167	25	of	of	ADP
ajfa-6287	167	26	stakeholders	stakeholder	NOUN
ajfa-6287	167	27	while	while	SCONJ
ajfa-6287	167	28	in	in	ADP
ajfa-6287	167	29	non	non	ADJ
ajfa-6287	167	30	-	-	ADJ
ajfa-6287	167	31	opportunistic	opportunistic	ADJ
ajfa-6287	167	32	form	form	NOUN
ajfa-6287	167	33	of	of	ADP
ajfa-6287	167	34	income	income	NOUN
ajfa-6287	167	35	smoothing	smoothing	NOUN
ajfa-6287	167	36	,	,	PUNCT
ajfa-6287	167	37	the	the	DET
ajfa-6287	167	38	financial	financial	ADJ
ajfa-6287	167	39	preparer	preparer	NOUN
ajfa-6287	167	40	uses	use	VERB
ajfa-6287	167	41	accounting	accounting	NOUN
ajfa-6287	167	42	accruals	accrual	NOUN
ajfa-6287	167	43	to	to	PART
ajfa-6287	167	44	best	well	ADV
ajfa-6287	167	45	reflect	reflect	VERB
ajfa-6287	167	46	the	the	DET
ajfa-6287	167	47	company	company	NOUN
ajfa-6287	167	48	’s	’s	PART
ajfa-6287	167	49	current	current	ADJ
ajfa-6287	167	50	economic	economic	ADJ
ajfa-6287	167	51	situation	situation	NOUN
ajfa-6287	167	52	.	.	PUNCT
ajfa-6287	168	1	there	there	PRON
ajfa-6287	168	2	is	be	VERB
ajfa-6287	168	3	a	a	DET
ajfa-6287	168	4	trade	trade	NOUN
ajfa-6287	168	5	-	-	PUNCT
ajfa-6287	168	6	off	off	NOUN
ajfa-6287	168	7	between	between	ADP
ajfa-6287	168	8	opportunistic	opportunistic	ADJ
ajfa-6287	168	9	and	and	CCONJ
ajfa-6287	168	10	non	non	ADJ
ajfa-6287	168	11	-	-	ADJ
ajfa-6287	168	12	opportunistic	opportunistic	ADJ
ajfa-6287	168	13	income	income	NOUN
ajfa-6287	168	14	smoothing	smooth	VERB
ajfa-6287	168	15	that	that	SCONJ
ajfa-6287	168	16	the	the	PRON
ajfa-6287	168	17	greater	great	ADJ
ajfa-6287	168	18	the	the	DET
ajfa-6287	168	19	opportunistic	opportunistic	ADJ
ajfa-6287	168	20	income	income	NOUN
ajfa-6287	168	21	smoothing	smoothing	NOUN
ajfa-6287	168	22	,	,	PUNCT
ajfa-6287	168	23	the	the	PRON
ajfa-6287	168	24	lower	low	ADJ
ajfa-6287	168	25	the	the	DET
ajfa-6287	168	26	non	non	ADJ
ajfa-6287	168	27	-	-	ADJ
ajfa-6287	168	28	opportunistic	opportunistic	ADJ
ajfa-6287	168	29	income	income	NOUN
ajfa-6287	168	30	smoothing	smoothing	NOUN
ajfa-6287	168	31	.	.	PUNCT
ajfa-6287	169	1	consequently	consequently	ADV
ajfa-6287	169	2	,	,	PUNCT
ajfa-6287	169	3	there	there	ADV
ajfa-6287	169	4	asian	asian	ADJ
ajfa-6287	169	5	journal	journal	NOUN
ajfa-6287	169	6	of	of	ADP
ajfa-6287	169	7	finance	finance	PROPN
ajfa-6287	169	8	&	&	CCONJ
ajfa-6287	169	9	accounting	accounting	PROPN
ajfa-6287	169	10	issn	issn	PROPN
ajfa-6287	169	11	1946	1946	NUM
ajfa-6287	169	12	-	-	PUNCT
ajfa-6287	169	13	052x	052x	PROPN
ajfa-6287	169	14	2014	2014	NUM
ajfa-6287	169	15	,	,	PUNCT
ajfa-6287	169	16	vol	vol	NOUN
ajfa-6287	169	17	.	.	PROPN
ajfa-6287	169	18	6	6	NUM
ajfa-6287	169	19	,	,	PUNCT
ajfa-6287	169	20	no	no	INTJ
ajfa-6287	169	21	.	.	NOUN
ajfa-6287	169	22	2	2	NUM
ajfa-6287	169	23	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6287	169	24	271	271	NUM
ajfa-6287	169	25	will	will	AUX
ajfa-6287	169	26	be	be	AUX
ajfa-6287	169	27	a	a	DET
ajfa-6287	169	28	point	point	NOUN
ajfa-6287	169	29	where	where	SCONJ
ajfa-6287	169	30	opportunistic	opportunistic	ADJ
ajfa-6287	169	31	equal	equal	ADJ
ajfa-6287	169	32	to	to	ADP
ajfa-6287	169	33	non	non	ADJ
ajfa-6287	169	34	-	-	ADJ
ajfa-6287	169	35	opportunistic	opportunistic	ADJ
ajfa-6287	169	36	income	income	NOUN
ajfa-6287	169	37	smoothing	smoothing	NOUN
ajfa-6287	169	38	.	.	PUNCT
ajfa-6287	170	1	this	this	PRON
ajfa-6287	170	2	is	be	AUX
ajfa-6287	170	3	the	the	DET
ajfa-6287	170	4	point	point	NOUN
ajfa-6287	170	5	where	where	SCONJ
ajfa-6287	170	6	the	the	DET
ajfa-6287	170	7	odds	odd	NOUN
ajfa-6287	170	8	ratio	ratio	NOUN
ajfa-6287	170	9	(	(	PUNCT
ajfa-6287	170	10	exponential	exponential	ADJ
ajfa-6287	170	11	form	form	NOUN
ajfa-6287	170	12	of	of	ADP
ajfa-6287	170	13	absefe	absefe	NOUN
ajfa-6287	170	14	’s	’s	PART
ajfa-6287	170	15	regression	regression	NOUN
ajfa-6287	170	16	coefficient	coefficient	NOUN
ajfa-6287	170	17	)	)	PUNCT
ajfa-6287	170	18	equals	equal	VERB
ajfa-6287	170	19	1.00	1.00	NUM
ajfa-6287	170	20	as	as	SCONJ
ajfa-6287	170	21	explained	explain	VERB
ajfa-6287	170	22	below	below	ADV
ajfa-6287	170	23	.	.	PUNCT
ajfa-6287	171	1	table	table	NOUN
ajfa-6287	171	2	6	6	NUM
ajfa-6287	171	3	.	.	PUNCT
ajfa-6287	172	1	partial	partial	ADJ
ajfa-6287	172	2	logit	logit	PROPN
ajfa-6287	172	3	regression	regression	NOUN
ajfa-6287	172	4	of	of	ADP
ajfa-6287	172	5	income	income	NOUN
ajfa-6287	172	6	smoothing	smooth	VERB
ajfa-6287	172	7	tendency	tendency	NOUN
ajfa-6287	172	8	and	and	CCONJ
ajfa-6287	172	9	audit	audit	NOUN
ajfa-6287	172	10	firm	firm	ADJ
ajfa-6287	172	11	size	size	NOUN
ajfa-6287	172	12	variables	variable	VERB
ajfa-6287	172	13	dependent	dependent	ADJ
ajfa-6287	172	14	variable	variable	NOUN
ajfa-6287	172	15	:	:	PUNCT
ajfa-6287	172	16	dauditor	dauditor	NOUN
ajfa-6287	172	17	before	before	SCONJ
ajfa-6287	172	18	control	control	NOUN
ajfa-6287	172	19	variable	variable	NOUN
ajfa-6287	172	20	after	after	SCONJ
ajfa-6287	172	21	control	control	PROPN
ajfa-6287	172	22	variable	variable	ADJ
ajfa-6287	172	23	coef	coef	PROPN
ajfa-6287	172	24	(	(	PUNCT
ajfa-6287	172	25	s.e	s.e	PROPN
ajfa-6287	172	26	)	)	PUNCT
ajfa-6287	172	27	z	z	NOUN
ajfa-6287	172	28	-	-	PUNCT
ajfa-6287	172	29	stat	stat	VERB
ajfa-6287	172	30	sig	sig	NOUN
ajfa-6287	172	31	odds	odd	NOUN
ajfa-6287	172	32	ratio	ratio	NOUN
ajfa-6287	172	33	coef	coef	PROPN
ajfa-6287	172	34	(	(	PUNCT
ajfa-6287	172	35	s.e	s.e	PROPN
ajfa-6287	172	36	)	)	PUNCT
ajfa-6287	172	37	z	z	NOUN
ajfa-6287	172	38	-	-	PUNCT
ajfa-6287	172	39	stat	stat	VERB
ajfa-6287	172	40	sig	sig	NOUN
ajfa-6287	172	41	odds	odd	VERB
ajfa-6287	172	42	ratio	ratio	NOUN
ajfa-6287	172	43	intercept	intercept	NOUN
ajfa-6287	172	44	0.454	0.454	NUM
ajfa-6287	172	45	(	(	PUNCT
ajfa-6287	172	46	0.045	0.045	NUM
ajfa-6287	172	47	)	)	PUNCT
ajfa-6287	172	48	10.08	10.08	NUM
ajfa-6287	172	49	0.000	0.000	NUM
ajfa-6287	172	50	1.57	1.57	NUM
ajfa-6287	172	51	-0.96	-0.96	NUM
ajfa-6287	172	52	(	(	PUNCT
ajfa-6287	172	53	0.5779	0.5779	NUM
ajfa-6287	172	54	)	)	PUNCT
ajfa-6287	172	55	-1.66	-1.66	NUM
ajfa-6287	172	56	0.097	0.097	NUM
ajfa-6287	172	57	0.38	0.38	NUM
ajfa-6287	172	58	absefe	absefe	VERB
ajfa-6287	172	59	6.83e-09	6.83e-09	NUM
ajfa-6287	172	60	(	(	PUNCT
ajfa-6287	172	61	1.72e-09	1.72e-09	NUM
ajfa-6287	172	62	)	)	PUNCT
ajfa-6287	172	63	3.96	3.96	NUM
ajfa-6287	172	64	0.000	0.000	NUM
ajfa-6287	172	65	1.00	1.00	NUM
ajfa-6287	172	66	6.91e-09	6.91e-09	NUM
ajfa-6287	172	67	(	(	PUNCT
ajfa-6287	172	68	1.73e-09	1.73e-09	NUM
ajfa-6287	172	69	)	)	PUNCT
ajfa-6287	172	70	4.01	4.01	NUM
ajfa-6287	172	71	0.000	0.000	NUM
ajfa-6287	172	72	1.00	1.00	NUM
ajfa-6287	172	73	size	size	NOUN
ajfa-6287	172	74	0.12	0.12	NUM
ajfa-6287	172	75	(	(	PUNCT
ajfa-6287	172	76	0.048	0.048	NUM
ajfa-6287	172	77	)	)	PUNCT
ajfa-6287	172	78	2.45	2.45	NUM
ajfa-6287	172	79	0.014	0.014	NUM
ajfa-6287	172	80	1.13	1.13	NUM
ajfa-6287	172	81	pseudo	pseudo	NOUN
ajfa-6287	172	82	r2	r2	NOUN
ajfa-6287	172	83	0.007380	0.007380	NUM
ajfa-6287	172	84	0.0075	0.0075	NUM
ajfa-6287	172	85	n	n	NUM
ajfa-6287	172	86	2,240	2,240	NUM
ajfa-6287	172	87	2,240	2,240	NUM
ajfa-6287	172	88	source	source	NOUN
ajfa-6287	172	89	:	:	PUNCT
ajfa-6287	172	90	output	output	NOUN
ajfa-6287	172	91	of	of	ADP
ajfa-6287	172	92	eviews	eview	NOUN
ajfa-6287	172	93	note	note	VERB
ajfa-6287	172	94	:	:	PUNCT
ajfa-6287	172	95	the	the	DET
ajfa-6287	172	96	parentheses	parenthesis	NOUN
ajfa-6287	172	97	are	be	AUX
ajfa-6287	172	98	the	the	DET
ajfa-6287	172	99	standard	standard	ADJ
ajfa-6287	172	100	errors	error	NOUN
ajfa-6287	172	101	of	of	ADP
ajfa-6287	172	102	corresponding	corresponding	ADJ
ajfa-6287	172	103	variables	variable	NOUN
ajfa-6287	172	104	.	.	PUNCT
ajfa-6287	173	1	odds	odd	NOUN
ajfa-6287	173	2	ratio	ratio	NOUN
ajfa-6287	173	3	is	be	AUX
ajfa-6287	173	4	the	the	DET
ajfa-6287	173	5	exponential	exponential	ADJ
ajfa-6287	173	6	form	form	NOUN
ajfa-6287	173	7	of	of	ADP
ajfa-6287	173	8	regression	regression	NOUN
ajfa-6287	173	9	coefficient	coefficient	NOUN
ajfa-6287	173	10	[	[	X
ajfa-6287	173	11	exp	exp	NOUN
ajfa-6287	173	12	(	(	PUNCT
ajfa-6287	173	13	)	)	PUNCT
ajfa-6287	173	14	]	]	X
ajfa-6287	174	1			NOUN
ajfa-6287	174	2	4.1.1	4.1.1	NUM
ajfa-6287	174	3	condition	condition	NOUN
ajfa-6287	174	4	one	one	NUM
ajfa-6287	174	5	:	:	PUNCT
ajfa-6287	174	6	strong	strong	ADJ
ajfa-6287	174	7	litigation	litigation	NOUN
ajfa-6287	174	8	environment	environment	NOUN
ajfa-6287	174	9	in	in	ADP
ajfa-6287	174	10	a	a	DET
ajfa-6287	174	11	country	country	NOUN
ajfa-6287	174	12	with	with	ADP
ajfa-6287	174	13	strong	strong	ADJ
ajfa-6287	174	14	litigation	litigation	NOUN
ajfa-6287	174	15	environment	environment	NOUN
ajfa-6287	174	16	,	,	PUNCT
ajfa-6287	174	17	audit	audit	NOUN
ajfa-6287	174	18	firms	firm	NOUN
ajfa-6287	174	19	will	will	AUX
ajfa-6287	174	20	tend	tend	VERB
ajfa-6287	174	21	to	to	PART
ajfa-6287	174	22	have	have	VERB
ajfa-6287	174	23	clients	client	NOUN
ajfa-6287	174	24	with	with	ADP
ajfa-6287	174	25	lower	low	ADJ
ajfa-6287	174	26	risk	risk	NOUN
ajfa-6287	174	27	.	.	PUNCT
ajfa-6287	175	1	the	the	DET
ajfa-6287	175	2	cost	cost	NOUN
ajfa-6287	175	3	of	of	ADP
ajfa-6287	175	4	litigation	litigation	NOUN
ajfa-6287	175	5	is	be	AUX
ajfa-6287	175	6	very	very	ADV
ajfa-6287	175	7	high	high	ADJ
ajfa-6287	175	8	so	so	SCONJ
ajfa-6287	175	9	that	that	SCONJ
ajfa-6287	175	10	the	the	DET
ajfa-6287	175	11	audit	audit	NOUN
ajfa-6287	175	12	firms	firm	NOUN
ajfa-6287	175	13	are	be	AUX
ajfa-6287	175	14	not	not	PART
ajfa-6287	175	15	interested	interested	ADJ
ajfa-6287	175	16	in	in	ADP
ajfa-6287	175	17	providing	provide	VERB
ajfa-6287	175	18	audit	audit	NOUN
ajfa-6287	175	19	service	service	NOUN
ajfa-6287	175	20	to	to	ADP
ajfa-6287	175	21	higher	high	ADJ
ajfa-6287	175	22	risk	risk	NOUN
ajfa-6287	175	23	clients	client	NOUN
ajfa-6287	175	24	.	.	PUNCT
ajfa-6287	176	1	in	in	ADP
ajfa-6287	176	2	this	this	DET
ajfa-6287	176	3	case	case	NOUN
ajfa-6287	176	4	,	,	PUNCT
ajfa-6287	176	5	opportunistic	opportunistic	ADJ
ajfa-6287	176	6	income	income	NOUN
ajfa-6287	176	7	smoothing	smoothing	NOUN
ajfa-6287	176	8	is	be	AUX
ajfa-6287	176	9	considered	consider	VERB
ajfa-6287	176	10	to	to	PART
ajfa-6287	176	11	have	have	VERB
ajfa-6287	176	12	higher	high	ADJ
ajfa-6287	176	13	risk	risk	NOUN
ajfa-6287	176	14	than	than	ADP
ajfa-6287	176	15	the	the	DET
ajfa-6287	176	16	non	non	ADJ
ajfa-6287	176	17	-	-	ADJ
ajfa-6287	176	18	opportunistic	opportunistic	ADJ
ajfa-6287	176	19	income	income	NOUN
ajfa-6287	176	20	smoothing	smoothing	NOUN
ajfa-6287	176	21	.	.	PUNCT
ajfa-6287	177	1	figure	figure	NOUN
ajfa-6287	177	2	2	2	NUM
ajfa-6287	177	3	clearly	clearly	ADV
ajfa-6287	177	4	shows	show	VERB
ajfa-6287	177	5	that	that	SCONJ
ajfa-6287	177	6	as	as	SCONJ
ajfa-6287	177	7	(	(	PUNCT
ajfa-6287	177	8	opportunistic	opportunistic	ADJ
ajfa-6287	177	9	)	)	PUNCT
ajfa-6287	177	10	income	income	NOUN
ajfa-6287	177	11	smoothing	smooth	VERB
ajfa-6287	177	12	tendency	tendency	NOUN
ajfa-6287	177	13	declines	decline	VERB
ajfa-6287	177	14	,	,	PUNCT
ajfa-6287	177	15	the	the	DET
ajfa-6287	177	16	probability	probability	NOUN
ajfa-6287	177	17	of	of	ADP
ajfa-6287	177	18	companies	company	NOUN
ajfa-6287	177	19	to	to	PART
ajfa-6287	177	20	choose	choose	VERB
ajfa-6287	177	21	big	big	ADJ
ajfa-6287	177	22	audit	audit	NOUN
ajfa-6287	177	23	firm	firm	NOUN
ajfa-6287	177	24	increases	increase	NOUN
ajfa-6287	177	25	.	.	PUNCT
ajfa-6287	178	1	this	this	PRON
ajfa-6287	178	2	is	be	AUX
ajfa-6287	178	3	consistent	consistent	ADJ
ajfa-6287	178	4	with	with	ADP
ajfa-6287	178	5	the	the	DET
ajfa-6287	178	6	positive	positive	ADJ
ajfa-6287	178	7	regression	regression	NOUN
ajfa-6287	178	8	coefficient	coefficient	NOUN
ajfa-6287	178	9	sign	sign	NOUN
ajfa-6287	178	10	of	of	ADP
ajfa-6287	178	11	absefe	absefe	NOUN
ajfa-6287	178	12	that	that	SCONJ
ajfa-6287	178	13	the	the	PRON
ajfa-6287	178	14	greater	great	ADJ
ajfa-6287	178	15	the	the	DET
ajfa-6287	178	16	absolute	absolute	ADJ
ajfa-6287	178	17	value	value	NOUN
ajfa-6287	178	18	of	of	ADP
ajfa-6287	178	19	earnings	earning	NOUN
ajfa-6287	178	20	forecast	forecast	NOUN
ajfa-6287	178	21	errors	error	NOUN
ajfa-6287	178	22	,	,	PUNCT
ajfa-6287	178	23	the	the	PRON
ajfa-6287	178	24	lower	low	ADJ
ajfa-6287	178	25	the	the	DET
ajfa-6287	178	26	(	(	PUNCT
ajfa-6287	178	27	opportunistic	opportunistic	ADJ
ajfa-6287	178	28	)	)	PUNCT
ajfa-6287	178	29	income	income	NOUN
ajfa-6287	178	30	smoothing	smooth	VERB
ajfa-6287	178	31	tendency	tendency	NOUN
ajfa-6287	178	32	,	,	PUNCT
ajfa-6287	178	33	and	and	CCONJ
ajfa-6287	178	34	ultimately	ultimately	ADV
ajfa-6287	178	35	the	the	PRON
ajfa-6287	178	36	greater	great	ADJ
ajfa-6287	178	37	the	the	DET
ajfa-6287	178	38	probability	probability	NOUN
ajfa-6287	178	39	of	of	ADP
ajfa-6287	178	40	companies	company	NOUN
ajfa-6287	178	41	to	to	PART
ajfa-6287	178	42	choose	choose	VERB
ajfa-6287	178	43	big	big	ADJ
ajfa-6287	178	44	audit	audit	NOUN
ajfa-6287	178	45	firm	firm	NOUN
ajfa-6287	178	46	.	.	PUNCT
ajfa-6287	179	1	figure	figure	NOUN
ajfa-6287	179	2	2	2	NUM
ajfa-6287	179	3	below	below	ADV
ajfa-6287	179	4	comprises	comprise	VERB
ajfa-6287	179	5	three	three	NUM
ajfa-6287	179	6	important	important	ADJ
ajfa-6287	179	7	parts	part	NOUN
ajfa-6287	179	8	.	.	PUNCT
ajfa-6287	180	1	the	the	DET
ajfa-6287	180	2	first	first	ADJ
ajfa-6287	180	3	part	part	NOUN
ajfa-6287	180	4	is	be	AUX
ajfa-6287	180	5	when	when	SCONJ
ajfa-6287	180	6	odds	odd	NOUN
ajfa-6287	180	7	ratio	ratio	NOUN
ajfa-6287	180	8	is	be	AUX
ajfa-6287	180	9	less	less	ADJ
ajfa-6287	180	10	than	than	ADP
ajfa-6287	180	11	one	one	NUM
ajfa-6287	180	12	,	,	PUNCT
ajfa-6287	180	13	the	the	DET
ajfa-6287	180	14	second	second	ADJ
ajfa-6287	180	15	part	part	NOUN
ajfa-6287	180	16	is	be	AUX
ajfa-6287	180	17	when	when	SCONJ
ajfa-6287	180	18	odds	odd	NOUN
ajfa-6287	180	19	ratio	ratio	NOUN
ajfa-6287	180	20	equals	equal	VERB
ajfa-6287	180	21	one	one	NUM
ajfa-6287	180	22	,	,	PUNCT
ajfa-6287	180	23	and	and	CCONJ
ajfa-6287	180	24	the	the	DET
ajfa-6287	180	25	last	last	ADJ
ajfa-6287	180	26	part	part	NOUN
ajfa-6287	180	27	is	be	AUX
ajfa-6287	180	28	when	when	SCONJ
ajfa-6287	180	29	odds	odd	NOUN
ajfa-6287	180	30	ratio	ratio	NOUN
ajfa-6287	180	31	is	be	AUX
ajfa-6287	180	32	greater	great	ADJ
ajfa-6287	180	33	than	than	ADP
ajfa-6287	180	34	one	one	NUM
ajfa-6287	180	35	.	.	PUNCT
ajfa-6287	181	1	the	the	DET
ajfa-6287	181	2	first	first	ADJ
ajfa-6287	181	3	part	part	NOUN
ajfa-6287	181	4	,	,	PUNCT
ajfa-6287	181	5	with	with	ADP
ajfa-6287	181	6	odds	odd	NOUN
ajfa-6287	181	7	ratio	ratio	NOUN
ajfa-6287	181	8	is	be	AUX
ajfa-6287	181	9	less	less	ADJ
ajfa-6287	181	10	than	than	ADP
ajfa-6287	181	11	one	one	NUM
ajfa-6287	181	12	(	(	PUNCT
ajfa-6287	181	13	when	when	SCONJ
ajfa-6287	181	14	the	the	DET
ajfa-6287	181	15	probability	probability	NOUN
ajfa-6287	181	16	of	of	ADP
ajfa-6287	181	17	companies	company	NOUN
ajfa-6287	181	18	choosing	choose	VERB
ajfa-6287	181	19	non	non	ADJ
ajfa-6287	181	20	-	-	ADJ
ajfa-6287	181	21	big	big	ADJ
ajfa-6287	181	22	audit	audit	NOUN
ajfa-6287	181	23	firms	firm	NOUN
ajfa-6287	181	24	is	be	AUX
ajfa-6287	181	25	greater	great	ADJ
ajfa-6287	181	26	than	than	ADP
ajfa-6287	181	27	the	the	DET
ajfa-6287	181	28	probability	probability	NOUN
ajfa-6287	181	29	of	of	ADP
ajfa-6287	181	30	companies	company	NOUN
ajfa-6287	181	31	choosing	choose	VERB
ajfa-6287	181	32	big	big	ADJ
ajfa-6287	181	33	audit	audit	NOUN
ajfa-6287	181	34	firms	firm	NOUN
ajfa-6287	181	35	)	)	PUNCT
ajfa-6287	181	36	,	,	PUNCT
ajfa-6287	181	37	shows	show	VERB
ajfa-6287	181	38	that	that	SCONJ
ajfa-6287	181	39	opportunistic	opportunistic	ADJ
ajfa-6287	181	40	income	income	NOUN
ajfa-6287	181	41	smoothing	smoothing	NOUN
ajfa-6287	181	42	is	be	AUX
ajfa-6287	181	43	greater	great	ADJ
ajfa-6287	181	44	than	than	ADP
ajfa-6287	181	45	non	non	ADJ
ajfa-6287	181	46	-	-	ADJ
ajfa-6287	181	47	opportunistic	opportunistic	ADJ
ajfa-6287	181	48	income	income	NOUN
ajfa-6287	181	49	smoothing	smoothing	NOUN
ajfa-6287	181	50	.	.	PUNCT
ajfa-6287	182	1	in	in	ADP
ajfa-6287	182	2	this	this	DET
ajfa-6287	182	3	case	case	NOUN
ajfa-6287	182	4	,	,	PUNCT
ajfa-6287	182	5	companies	company	NOUN
ajfa-6287	182	6	tend	tend	VERB
ajfa-6287	182	7	to	to	PART
ajfa-6287	182	8	choose	choose	VERB
ajfa-6287	182	9	non	non	ADJ
ajfa-6287	182	10	-	-	ADJ
ajfa-6287	182	11	big	big	ADJ
ajfa-6287	182	12	audit	audit	NOUN
ajfa-6287	182	13	firms	firm	NOUN
ajfa-6287	182	14	than	than	ADP
ajfa-6287	182	15	the	the	DET
ajfa-6287	182	16	big	big	ADJ
ajfa-6287	182	17	audit	audit	NOUN
ajfa-6287	182	18	firms	firm	NOUN
ajfa-6287	182	19	.	.	PUNCT
ajfa-6287	183	1	one	one	NUM
ajfa-6287	183	2	possible	possible	ADJ
ajfa-6287	183	3	reason	reason	NOUN
ajfa-6287	183	4	is	be	AUX
ajfa-6287	183	5	that	that	SCONJ
ajfa-6287	183	6	non	non	ADJ
ajfa-6287	183	7	-	-	ADJ
ajfa-6287	183	8	big	big	ADJ
ajfa-6287	183	9	audit	audit	NOUN
ajfa-6287	183	10	firms	firm	NOUN
ajfa-6287	183	11	with	with	ADP
ajfa-6287	183	12	weaker	weak	ADJ
ajfa-6287	183	13	monitoring	monitoring	NOUN
ajfa-6287	183	14	strength	strength	NOUN
ajfa-6287	183	15	are	be	AUX
ajfa-6287	183	16	less	less	ADV
ajfa-6287	183	17	capable	capable	ADJ
ajfa-6287	183	18	of	of	ADP
ajfa-6287	183	19	detecting	detect	VERB
ajfa-6287	183	20	such	such	ADJ
ajfa-6287	183	21	practice	practice	NOUN
ajfa-6287	183	22	of	of	ADP
ajfa-6287	183	23	income	income	NOUN
ajfa-6287	183	24	smoothing	smoothing	NOUN
ajfa-6287	183	25	.	.	PUNCT
ajfa-6287	184	1	the	the	DET
ajfa-6287	184	2	other	other	ADJ
ajfa-6287	184	3	possible	possible	ADJ
ajfa-6287	184	4	reason	reason	NOUN
ajfa-6287	184	5	is	be	AUX
ajfa-6287	184	6	asian	asian	ADJ
ajfa-6287	184	7	journal	journal	NOUN
ajfa-6287	184	8	of	of	ADP
ajfa-6287	184	9	finance	finance	PROPN
ajfa-6287	184	10	&	&	CCONJ
ajfa-6287	184	11	accounting	accounting	PROPN
ajfa-6287	184	12	issn	issn	PROPN
ajfa-6287	184	13	1946	1946	NUM
ajfa-6287	184	14	-	-	PUNCT
ajfa-6287	184	15	052x	052x	PROPN
ajfa-6287	184	16	2014	2014	NUM
ajfa-6287	184	17	,	,	PUNCT
ajfa-6287	184	18	vol	vol	NOUN
ajfa-6287	184	19	.	.	PROPN
ajfa-6287	185	1	6	6	NUM
ajfa-6287	185	2	,	,	PUNCT
ajfa-6287	185	3	no	no	INTJ
ajfa-6287	185	4	.	.	NOUN
ajfa-6287	185	5	2	2	NUM
ajfa-6287	185	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6287	185	7	272	272	NUM
ajfa-6287	185	8	that	that	DET
ajfa-6287	185	9	big	big	ADJ
ajfa-6287	185	10	audit	audit	NOUN
ajfa-6287	185	11	firms	firm	NOUN
ajfa-6287	185	12	tend	tend	VERB
ajfa-6287	185	13	to	to	PART
ajfa-6287	185	14	reject	reject	VERB
ajfa-6287	185	15	audit	audit	NOUN
ajfa-6287	185	16	offer	offer	NOUN
ajfa-6287	185	17	from	from	ADP
ajfa-6287	185	18	clients	client	NOUN
ajfa-6287	185	19	with	with	ADP
ajfa-6287	185	20	greater	great	ADJ
ajfa-6287	185	21	risk	risk	NOUN
ajfa-6287	185	22	(	(	PUNCT
ajfa-6287	185	23	greater	great	ADJ
ajfa-6287	185	24	opportunistic	opportunistic	ADJ
ajfa-6287	185	25	income	income	NOUN
ajfa-6287	185	26	smoothing	smooth	VERB
ajfa-6287	185	27	tendency	tendency	NOUN
ajfa-6287	185	28	)	)	PUNCT
ajfa-6287	185	29	.	.	PUNCT
ajfa-6287	186	1	figure	figure	NOUN
ajfa-6287	186	2	2	2	NUM
ajfa-6287	186	3	.	.	PUNCT
ajfa-6287	186	4	illustration	illustration	NOUN
ajfa-6287	186	5	about	about	ADP
ajfa-6287	186	6	the	the	DET
ajfa-6287	186	7	relationship	relationship	NOUN
ajfa-6287	186	8	between	between	ADP
ajfa-6287	186	9	types	type	NOUN
ajfa-6287	186	10	of	of	ADP
ajfa-6287	186	11	income	income	NOUN
ajfa-6287	186	12	smoothing	smoothing	NOUN
ajfa-6287	186	13	and	and	CCONJ
ajfa-6287	186	14	odds	odd	NOUN
ajfa-6287	186	15	ratio	ratio	NOUN
ajfa-6287	186	16	in	in	ADP
ajfa-6287	186	17	strong	strong	ADJ
ajfa-6287	186	18	litigation	litigation	NOUN
ajfa-6287	186	19	environment	environment	NOUN
ajfa-6287	186	20	the	the	DET
ajfa-6287	186	21	second	second	ADJ
ajfa-6287	186	22	part	part	NOUN
ajfa-6287	186	23	,	,	PUNCT
ajfa-6287	186	24	with	with	SCONJ
ajfa-6287	186	25	odds	odd	NOUN
ajfa-6287	186	26	ratio	ratio	NOUN
ajfa-6287	186	27	equals	equal	VERB
ajfa-6287	186	28	one	one	NUM
ajfa-6287	186	29	(	(	PUNCT
ajfa-6287	186	30	when	when	SCONJ
ajfa-6287	186	31	the	the	DET
ajfa-6287	186	32	probability	probability	NOUN
ajfa-6287	186	33	of	of	ADP
ajfa-6287	186	34	companies	company	NOUN
ajfa-6287	186	35	choosing	choose	VERB
ajfa-6287	186	36	non	non	ADJ
ajfa-6287	186	37	-	-	ADJ
ajfa-6287	186	38	big	big	ADJ
ajfa-6287	186	39	audit	audit	NOUN
ajfa-6287	186	40	firms	firm	NOUN
ajfa-6287	186	41	equals	equal	VERB
ajfa-6287	186	42	the	the	DET
ajfa-6287	186	43	probability	probability	NOUN
ajfa-6287	186	44	of	of	ADP
ajfa-6287	186	45	companies	company	NOUN
ajfa-6287	186	46	choosing	choose	VERB
ajfa-6287	186	47	big	big	ADJ
ajfa-6287	186	48	audit	audit	NOUN
ajfa-6287	186	49	firms	firm	NOUN
ajfa-6287	186	50	)	)	PUNCT
ajfa-6287	186	51	,	,	PUNCT
ajfa-6287	186	52	shows	show	VERB
ajfa-6287	186	53	that	that	SCONJ
ajfa-6287	186	54	opportunistic	opportunistic	ADJ
ajfa-6287	186	55	income	income	NOUN
ajfa-6287	186	56	smoothing	smoothing	NOUN
ajfa-6287	186	57	equals	equal	VERB
ajfa-6287	186	58	non	non	ADJ
ajfa-6287	186	59	-	-	ADJ
ajfa-6287	186	60	opportunistic	opportunistic	ADJ
ajfa-6287	186	61	income	income	NOUN
ajfa-6287	186	62	smoothing	smoothing	NOUN
ajfa-6287	186	63	.	.	PUNCT
ajfa-6287	187	1	in	in	ADP
ajfa-6287	187	2	this	this	DET
ajfa-6287	187	3	case	case	NOUN
ajfa-6287	187	4	,	,	PUNCT
ajfa-6287	187	5	companies	company	NOUN
ajfa-6287	187	6	have	have	VERB
ajfa-6287	187	7	indifferent	indifferent	ADJ
ajfa-6287	187	8	preference	preference	NOUN
ajfa-6287	187	9	to	to	PART
ajfa-6287	187	10	audit	audit	VERB
ajfa-6287	187	11	firm	firm	ADJ
ajfa-6287	187	12	size	size	NOUN
ajfa-6287	187	13	.	.	PUNCT
ajfa-6287	188	1	the	the	DET
ajfa-6287	188	2	odds	odd	NOUN
ajfa-6287	188	3	ratios	ratio	NOUN
ajfa-6287	188	4	of	of	ADP
ajfa-6287	188	5	absefe	absefe	NOUN
ajfa-6287	188	6	of	of	ADP
ajfa-6287	188	7	1.00	1.00	NUM
ajfa-6287	188	8	both	both	CCONJ
ajfa-6287	188	9	before	before	ADV
ajfa-6287	188	10	and	and	CCONJ
ajfa-6287	188	11	after	after	ADP
ajfa-6287	188	12	controlling	control	VERB
ajfa-6287	188	13	client	client	NOUN
ajfa-6287	188	14	’s	’s	PART
ajfa-6287	188	15	asset	asset	NOUN
ajfa-6287	188	16	size	size	NOUN
ajfa-6287	188	17	on	on	ADP
ajfa-6287	188	18	table	table	NOUN
ajfa-6287	188	19	5	5	NUM
ajfa-6287	188	20	and	and	CCONJ
ajfa-6287	188	21	table	table	NOUN
ajfa-6287	188	22	6	6	NUM
ajfa-6287	188	23	above	above	ADV
ajfa-6287	188	24	indicate	indicate	VERB
ajfa-6287	188	25	a	a	DET
ajfa-6287	188	26	situation	situation	NOUN
ajfa-6287	188	27	that	that	SCONJ
ajfa-6287	188	28	the	the	DET
ajfa-6287	188	29	portion	portion	NOUN
ajfa-6287	188	30	of	of	ADP
ajfa-6287	188	31	opportunistic	opportunistic	ADJ
ajfa-6287	188	32	and	and	CCONJ
ajfa-6287	188	33	non	non	ADJ
ajfa-6287	188	34	-	-	ADJ
ajfa-6287	188	35	opportunistic	opportunistic	ADJ
ajfa-6287	188	36	income	income	NOUN
ajfa-6287	188	37	smoothing	smooth	VERB
ajfa-6287	188	38	tendencies	tendency	NOUN
ajfa-6287	188	39	are	be	AUX
ajfa-6287	188	40	the	the	DET
ajfa-6287	188	41	same	same	ADJ
ajfa-6287	188	42	.	.	PUNCT
ajfa-6287	189	1	the	the	DET
ajfa-6287	189	2	last	last	ADJ
ajfa-6287	189	3	part	part	NOUN
ajfa-6287	189	4	,	,	PUNCT
ajfa-6287	189	5	with	with	ADP
ajfa-6287	189	6	odds	odd	NOUN
ajfa-6287	189	7	ratio	ratio	NOUN
ajfa-6287	189	8	is	be	AUX
ajfa-6287	189	9	greater	great	ADJ
ajfa-6287	189	10	than	than	ADP
ajfa-6287	189	11	one	one	NUM
ajfa-6287	189	12	(	(	PUNCT
ajfa-6287	189	13	when	when	SCONJ
ajfa-6287	189	14	the	the	DET
ajfa-6287	189	15	probability	probability	NOUN
ajfa-6287	189	16	of	of	ADP
ajfa-6287	189	17	companies	company	NOUN
ajfa-6287	189	18	choosing	choose	VERB
ajfa-6287	189	19	big	big	ADJ
ajfa-6287	189	20	audit	audit	NOUN
ajfa-6287	189	21	firms	firm	NOUN
ajfa-6287	189	22	is	be	AUX
ajfa-6287	189	23	greater	great	ADJ
ajfa-6287	189	24	than	than	ADP
ajfa-6287	189	25	the	the	DET
ajfa-6287	189	26	probability	probability	NOUN
ajfa-6287	189	27	of	of	ADP
ajfa-6287	189	28	companies	company	NOUN
ajfa-6287	189	29	choosing	choose	VERB
ajfa-6287	189	30	non	non	ADJ
ajfa-6287	189	31	-	-	ADJ
ajfa-6287	189	32	big	big	ADJ
ajfa-6287	189	33	audit	audit	NOUN
ajfa-6287	189	34	firms	firm	NOUN
ajfa-6287	189	35	)	)	PUNCT
ajfa-6287	189	36	,	,	PUNCT
ajfa-6287	189	37	shows	show	VERB
ajfa-6287	189	38	that	that	SCONJ
ajfa-6287	189	39	non	non	ADJ
ajfa-6287	189	40	-	-	ADJ
ajfa-6287	189	41	opportunistic	opportunistic	ADJ
ajfa-6287	189	42	income	income	NOUN
ajfa-6287	189	43	smoothing	smoothing	NOUN
ajfa-6287	189	44	is	be	AUX
ajfa-6287	189	45	greater	great	ADJ
ajfa-6287	189	46	than	than	ADP
ajfa-6287	189	47	opportunistic	opportunistic	ADJ
ajfa-6287	189	48	income	income	NOUN
ajfa-6287	189	49	smoothing	smoothing	NOUN
ajfa-6287	189	50	.	.	PUNCT
ajfa-6287	190	1	in	in	ADP
ajfa-6287	190	2	this	this	DET
ajfa-6287	190	3	case	case	NOUN
ajfa-6287	190	4	,	,	PUNCT
ajfa-6287	190	5	companies	company	NOUN
ajfa-6287	190	6	tend	tend	VERB
ajfa-6287	190	7	to	to	PART
ajfa-6287	190	8	choose	choose	VERB
ajfa-6287	190	9	big	big	ADJ
ajfa-6287	190	10	audit	audit	NOUN
ajfa-6287	190	11	firms	firm	NOUN
ajfa-6287	190	12	than	than	ADP
ajfa-6287	190	13	non	non	ADJ
ajfa-6287	190	14	-	-	ADJ
ajfa-6287	190	15	big	big	ADJ
ajfa-6287	190	16	audit	audit	NOUN
ajfa-6287	190	17	firms	firm	NOUN
ajfa-6287	190	18	.	.	PUNCT
ajfa-6287	191	1	one	one	NUM
ajfa-6287	191	2	possible	possible	ADJ
ajfa-6287	191	3	reason	reason	NOUN
ajfa-6287	191	4	is	be	AUX
ajfa-6287	191	5	that	that	PRON
ajfa-6287	191	6	big	big	ADJ
ajfa-6287	191	7	audit	audit	NOUN
ajfa-6287	191	8	firms	firm	NOUN
ajfa-6287	191	9	tend	tend	VERB
ajfa-6287	191	10	to	to	PART
ajfa-6287	191	11	provide	provide	VERB
ajfa-6287	191	12	audit	audit	NOUN
ajfa-6287	191	13	service	service	NOUN
ajfa-6287	191	14	to	to	ADP
ajfa-6287	191	15	less	less	ADV
ajfa-6287	191	16	risky	risky	ADJ
ajfa-6287	191	17	clients	client	NOUN
ajfa-6287	191	18	(	(	PUNCT
ajfa-6287	191	19	clients	client	NOUN
ajfa-6287	191	20	with	with	ADP
ajfa-6287	191	21	greater	great	ADJ
ajfa-6287	191	22	non	non	ADJ
ajfa-6287	191	23	-	-	ADJ
ajfa-6287	191	24	opportunistic	opportunistic	ADJ
ajfa-6287	191	25	income	income	NOUN
ajfa-6287	191	26	smoothing	smooth	VERB
ajfa-6287	191	27	tendency	tendency	NOUN
ajfa-6287	191	28	)	)	PUNCT
ajfa-6287	191	29	in	in	ADP
ajfa-6287	191	30	an	an	DET
ajfa-6287	191	31	environment	environment	NOUN
ajfa-6287	191	32	with	with	ADP
ajfa-6287	191	33	high	high	ADJ
ajfa-6287	191	34	litigation	litigation	NOUN
ajfa-6287	191	35	cost	cost	NOUN
ajfa-6287	191	36	.	.	PUNCT
ajfa-6287	192	1	4.1.2	4.1.2	NUM
ajfa-6287	192	2	condition	condition	NOUN
ajfa-6287	192	3	two	two	NUM
ajfa-6287	192	4	:	:	PUNCT
ajfa-6287	192	5	weak	weak	ADJ
ajfa-6287	192	6	litigation	litigation	NOUN
ajfa-6287	192	7	environment	environment	NOUN
ajfa-6287	192	8	in	in	ADP
ajfa-6287	192	9	a	a	DET
ajfa-6287	192	10	country	country	NOUN
ajfa-6287	192	11	with	with	ADP
ajfa-6287	192	12	weak	weak	ADJ
ajfa-6287	192	13	litigation	litigation	NOUN
ajfa-6287	192	14	environment	environment	NOUN
ajfa-6287	192	15	,	,	PUNCT
ajfa-6287	192	16	audit	audit	NOUN
ajfa-6287	192	17	firms	firm	NOUN
ajfa-6287	192	18	may	may	AUX
ajfa-6287	192	19	have	have	VERB
ajfa-6287	192	20	clients	client	NOUN
ajfa-6287	192	21	with	with	ADP
ajfa-6287	192	22	higher	high	ADJ
ajfa-6287	192	23	risk	risk	NOUN
ajfa-6287	192	24	.	.	PUNCT
ajfa-6287	193	1	the	the	DET
ajfa-6287	193	2	cost	cost	NOUN
ajfa-6287	193	3	of	of	ADP
ajfa-6287	193	4	litigation	litigation	NOUN
ajfa-6287	193	5	is	be	AUX
ajfa-6287	193	6	relatively	relatively	ADV
ajfa-6287	193	7	low	low	ADJ
ajfa-6287	193	8	so	so	SCONJ
ajfa-6287	193	9	that	that	SCONJ
ajfa-6287	193	10	the	the	DET
ajfa-6287	193	11	audit	audit	NOUN
ajfa-6287	193	12	firms	firm	NOUN
ajfa-6287	193	13	may	may	AUX
ajfa-6287	193	14	diversify	diversify	VERB
ajfa-6287	193	15	their	their	PRON
ajfa-6287	193	16	client	client	NOUN
ajfa-6287	193	17	portfolio	portfolio	NOUN
ajfa-6287	193	18	.	.	PUNCT
ajfa-6287	194	1	in	in	ADP
ajfa-6287	194	2	the	the	DET
ajfa-6287	194	3	case	case	NOUN
ajfa-6287	194	4	of	of	ADP
ajfa-6287	194	5	having	have	VERB
ajfa-6287	194	6	riskier	risky	ADJ
ajfa-6287	194	7	clients	client	NOUN
ajfa-6287	194	8	,	,	PUNCT
ajfa-6287	194	9	audit	audit	NOUN
ajfa-6287	194	10	firms	firm	NOUN
ajfa-6287	194	11	would	would	AUX
ajfa-6287	194	12	charge	charge	VERB
ajfa-6287	194	13	higher	high	ADJ
ajfa-6287	194	14	audit	audit	NOUN
ajfa-6287	194	15	fee	fee	NOUN
ajfa-6287	194	16	to	to	PART
ajfa-6287	194	17	compensate	compensate	VERB
ajfa-6287	194	18	higher	high	ADJ
ajfa-6287	194	19	risk	risk	NOUN
ajfa-6287	194	20	(	(	PUNCT
ajfa-6287	194	21	the	the	PRON
ajfa-6287	194	22	higher	high	ADJ
ajfa-6287	194	23	the	the	DET
ajfa-6287	194	24	risk	risk	NOUN
ajfa-6287	194	25	,	,	PUNCT
ajfa-6287	194	26	the	the	PRON
ajfa-6287	194	27	higher	high	ADJ
ajfa-6287	194	28	the	the	DET
ajfa-6287	194	29	expected	expect	VERB
ajfa-6287	194	30	return	return	NOUN
ajfa-6287	194	31	)	)	PUNCT
ajfa-6287	194	32	.	.	PUNCT
ajfa-6287	195	1	once	once	ADV
ajfa-6287	195	2	again	again	ADV
ajfa-6287	195	3	,	,	PUNCT
ajfa-6287	195	4	opportunistic	opportunistic	ADJ
ajfa-6287	195	5	income	income	NOUN
ajfa-6287	195	6	smoothing	smoothing	NOUN
ajfa-6287	195	7	is	be	AUX
ajfa-6287	195	8	considered	consider	VERB
ajfa-6287	195	9	to	to	PART
ajfa-6287	195	10	have	have	VERB
ajfa-6287	195	11	higher	high	ADJ
ajfa-6287	195	12	risk	risk	NOUN
ajfa-6287	195	13	than	than	ADP
ajfa-6287	195	14	the	the	DET
ajfa-6287	195	15	non	non	ADJ
ajfa-6287	195	16	-	-	ADJ
ajfa-6287	195	17	opportunistic	opportunistic	ADJ
ajfa-6287	195	18	income	income	NOUN
ajfa-6287	195	19	smoothing	smoothing	NOUN
ajfa-6287	195	20	.	.	PUNCT
ajfa-6287	196	1	figure	figure	NOUN
ajfa-6287	196	2	3	3	NUM
ajfa-6287	196	3	shows	show	VERB
ajfa-6287	196	4	that	that	SCONJ
ajfa-6287	196	5	as	as	SCONJ
ajfa-6287	196	6	(	(	PUNCT
ajfa-6287	196	7	non	non	ADJ
ajfa-6287	196	8	-	-	ADJ
ajfa-6287	196	9	opportunistic	opportunistic	ADJ
ajfa-6287	196	10	)	)	PUNCT
ajfa-6287	196	11	income	income	NOUN
ajfa-6287	196	12	smoothing	smooth	VERB
ajfa-6287	196	13	tendency	tendency	NOUN
ajfa-6287	196	14	declines	decline	VERB
ajfa-6287	196	15	,	,	PUNCT
ajfa-6287	196	16	the	the	DET
ajfa-6287	196	17	asian	asian	ADJ
ajfa-6287	196	18	journal	journal	NOUN
ajfa-6287	196	19	of	of	ADP
ajfa-6287	196	20	finance	finance	PROPN
ajfa-6287	196	21	&	&	CCONJ
ajfa-6287	196	22	accounting	accounting	PROPN
ajfa-6287	196	23	issn	issn	PROPN
ajfa-6287	196	24	1946	1946	NUM
ajfa-6287	196	25	-	-	PUNCT
ajfa-6287	196	26	052x	052x	PROPN
ajfa-6287	196	27	2014	2014	NUM
ajfa-6287	196	28	,	,	PUNCT
ajfa-6287	196	29	vol	vol	NOUN
ajfa-6287	196	30	.	.	PROPN
ajfa-6287	197	1	6	6	NUM
ajfa-6287	197	2	,	,	PUNCT
ajfa-6287	197	3	no	no	INTJ
ajfa-6287	197	4	.	.	NOUN
ajfa-6287	197	5	2	2	NUM
ajfa-6287	197	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6287	197	7	273	273	NUM
ajfa-6287	197	8	probability	probability	NOUN
ajfa-6287	197	9	of	of	ADP
ajfa-6287	197	10	companies	company	NOUN
ajfa-6287	197	11	to	to	PART
ajfa-6287	197	12	choose	choose	VERB
ajfa-6287	197	13	big	big	ADJ
ajfa-6287	197	14	audit	audit	NOUN
ajfa-6287	197	15	firm	firm	NOUN
ajfa-6287	197	16	increases	increase	NOUN
ajfa-6287	197	17	.	.	PUNCT
ajfa-6287	198	1	this	this	PRON
ajfa-6287	198	2	is	be	AUX
ajfa-6287	198	3	consistent	consistent	ADJ
ajfa-6287	198	4	with	with	ADP
ajfa-6287	198	5	the	the	DET
ajfa-6287	198	6	positive	positive	ADJ
ajfa-6287	198	7	regression	regression	NOUN
ajfa-6287	198	8	coefficient	coefficient	NOUN
ajfa-6287	198	9	sign	sign	NOUN
ajfa-6287	198	10	of	of	ADP
ajfa-6287	198	11	absefe	absefe	NOUN
ajfa-6287	198	12	that	that	SCONJ
ajfa-6287	198	13	the	the	PRON
ajfa-6287	198	14	greater	great	ADJ
ajfa-6287	198	15	the	the	DET
ajfa-6287	198	16	absolute	absolute	ADJ
ajfa-6287	198	17	value	value	NOUN
ajfa-6287	198	18	of	of	ADP
ajfa-6287	198	19	earnings	earning	NOUN
ajfa-6287	198	20	forecast	forecast	NOUN
ajfa-6287	198	21	errors	error	NOUN
ajfa-6287	198	22	,	,	PUNCT
ajfa-6287	198	23	the	the	PRON
ajfa-6287	198	24	lower	low	ADJ
ajfa-6287	198	25	the	the	DET
ajfa-6287	198	26	(	(	PUNCT
ajfa-6287	198	27	non	non	ADJ
ajfa-6287	198	28	-	-	ADJ
ajfa-6287	198	29	opportunistic	opportunistic	ADJ
ajfa-6287	198	30	)	)	PUNCT
ajfa-6287	198	31	income	income	NOUN
ajfa-6287	198	32	smoothing	smooth	VERB
ajfa-6287	198	33	tendency	tendency	NOUN
ajfa-6287	198	34	,	,	PUNCT
ajfa-6287	198	35	and	and	CCONJ
ajfa-6287	198	36	ultimately	ultimately	ADV
ajfa-6287	198	37	the	the	PRON
ajfa-6287	198	38	greater	great	ADJ
ajfa-6287	198	39	the	the	DET
ajfa-6287	198	40	probability	probability	NOUN
ajfa-6287	198	41	of	of	ADP
ajfa-6287	198	42	companies	company	NOUN
ajfa-6287	198	43	to	to	PART
ajfa-6287	198	44	choose	choose	VERB
ajfa-6287	198	45	big	big	ADJ
ajfa-6287	198	46	audit	audit	NOUN
ajfa-6287	198	47	firm	firm	NOUN
ajfa-6287	198	48	.	.	PUNCT
ajfa-6287	199	1	figure	figure	NOUN
ajfa-6287	199	2	3	3	NUM
ajfa-6287	199	3	also	also	ADV
ajfa-6287	199	4	comprises	comprise	VERB
ajfa-6287	199	5	three	three	NUM
ajfa-6287	199	6	important	important	ADJ
ajfa-6287	199	7	parts	part	NOUN
ajfa-6287	199	8	.	.	PUNCT
ajfa-6287	200	1	the	the	DET
ajfa-6287	200	2	first	first	ADJ
ajfa-6287	200	3	part	part	NOUN
ajfa-6287	200	4	is	be	AUX
ajfa-6287	200	5	when	when	SCONJ
ajfa-6287	200	6	odds	odd	NOUN
ajfa-6287	200	7	ratio	ratio	NOUN
ajfa-6287	200	8	is	be	AUX
ajfa-6287	200	9	less	less	ADJ
ajfa-6287	200	10	than	than	ADP
ajfa-6287	200	11	one	one	NUM
ajfa-6287	200	12	,	,	PUNCT
ajfa-6287	200	13	the	the	DET
ajfa-6287	200	14	second	second	ADJ
ajfa-6287	200	15	part	part	NOUN
ajfa-6287	200	16	is	be	AUX
ajfa-6287	200	17	when	when	SCONJ
ajfa-6287	200	18	odds	odd	NOUN
ajfa-6287	200	19	ratio	ratio	NOUN
ajfa-6287	200	20	equals	equal	VERB
ajfa-6287	200	21	one	one	NUM
ajfa-6287	200	22	,	,	PUNCT
ajfa-6287	200	23	and	and	CCONJ
ajfa-6287	200	24	the	the	DET
ajfa-6287	200	25	last	last	ADJ
ajfa-6287	200	26	part	part	NOUN
ajfa-6287	200	27	is	be	AUX
ajfa-6287	200	28	when	when	SCONJ
ajfa-6287	200	29	odds	odd	NOUN
ajfa-6287	200	30	ratio	ratio	NOUN
ajfa-6287	200	31	is	be	AUX
ajfa-6287	200	32	greater	great	ADJ
ajfa-6287	200	33	than	than	ADP
ajfa-6287	200	34	one	one	NUM
ajfa-6287	200	35	figure	figure	NOUN
ajfa-6287	200	36	3	3	NUM
ajfa-6287	200	37	.	.	PUNCT
ajfa-6287	200	38	illustration	illustration	NOUN
ajfa-6287	200	39	about	about	ADP
ajfa-6287	200	40	the	the	DET
ajfa-6287	200	41	relationship	relationship	NOUN
ajfa-6287	200	42	between	between	ADP
ajfa-6287	200	43	types	type	NOUN
ajfa-6287	200	44	of	of	ADP
ajfa-6287	200	45	income	income	NOUN
ajfa-6287	200	46	smoothing	smoothing	NOUN
ajfa-6287	200	47	and	and	CCONJ
ajfa-6287	200	48	odds	odd	NOUN
ajfa-6287	200	49	ratio	ratio	NOUN
ajfa-6287	200	50	in	in	ADP
ajfa-6287	200	51	weak	weak	ADJ
ajfa-6287	200	52	litigation	litigation	NOUN
ajfa-6287	200	53	environment	environment	NOUN
ajfa-6287	200	54	in	in	ADP
ajfa-6287	200	55	the	the	DET
ajfa-6287	200	56	first	first	ADJ
ajfa-6287	200	57	part	part	NOUN
ajfa-6287	200	58	,	,	PUNCT
ajfa-6287	200	59	in	in	ADP
ajfa-6287	200	60	a	a	DET
ajfa-6287	200	61	situation	situation	NOUN
ajfa-6287	200	62	where	where	SCONJ
ajfa-6287	200	63	financial	financial	ADJ
ajfa-6287	200	64	statements	statement	NOUN
ajfa-6287	200	65	are	be	AUX
ajfa-6287	200	66	prepared	prepare	VERB
ajfa-6287	200	67	in	in	ADP
ajfa-6287	200	68	accordance	accordance	NOUN
ajfa-6287	200	69	with	with	ADP
ajfa-6287	200	70	accounting	accounting	NOUN
ajfa-6287	200	71	standards	standard	NOUN
ajfa-6287	200	72	(	(	PUNCT
ajfa-6287	200	73	non	non	ADJ
ajfa-6287	200	74	-	-	ADJ
ajfa-6287	200	75	opportunistic	opportunistic	ADJ
ajfa-6287	200	76	income	income	NOUN
ajfa-6287	200	77	smoothing	smooth	VERB
ajfa-6287	200	78	tendency	tendency	NOUN
ajfa-6287	200	79	)	)	PUNCT
ajfa-6287	200	80	,	,	PUNCT
ajfa-6287	200	81	the	the	DET
ajfa-6287	200	82	company	company	NOUN
ajfa-6287	200	83	might	might	AUX
ajfa-6287	200	84	not	not	PART
ajfa-6287	200	85	need	need	VERB
ajfa-6287	200	86	to	to	PART
ajfa-6287	200	87	obtain	obtain	VERB
ajfa-6287	200	88	audit	audit	NOUN
ajfa-6287	200	89	opinion	opinion	NOUN
ajfa-6287	200	90	from	from	ADP
ajfa-6287	200	91	big	big	ADJ
ajfa-6287	200	92	audit	audit	NOUN
ajfa-6287	200	93	firm	firm	NOUN
ajfa-6287	200	94	in	in	ADP
ajfa-6287	200	95	order	order	NOUN
ajfa-6287	200	96	to	to	PART
ajfa-6287	200	97	increase	increase	VERB
ajfa-6287	200	98	the	the	DET
ajfa-6287	200	99	reliability	reliability	NOUN
ajfa-6287	200	100	of	of	ADP
ajfa-6287	200	101	its	its	PRON
ajfa-6287	200	102	financial	financial	ADJ
ajfa-6287	200	103	statements	statement	NOUN
ajfa-6287	200	104	(	(	PUNCT
ajfa-6287	200	105	holding	hold	VERB
ajfa-6287	200	106	other	other	ADJ
ajfa-6287	200	107	factors	factor	NOUN
ajfa-6287	200	108	constant	constant	ADJ
ajfa-6287	200	109	)	)	PUNCT
ajfa-6287	200	110	.	.	PUNCT
ajfa-6287	201	1	this	this	PRON
ajfa-6287	201	2	is	be	AUX
ajfa-6287	201	3	why	why	SCONJ
ajfa-6287	201	4	,	,	PUNCT
ajfa-6287	201	5	according	accord	VERB
ajfa-6287	201	6	to	to	ADP
ajfa-6287	201	7	the	the	DET
ajfa-6287	201	8	first	first	ADJ
ajfa-6287	201	9	part	part	NOUN
ajfa-6287	201	10	of	of	ADP
ajfa-6287	201	11	the	the	DET
ajfa-6287	201	12	figure	figure	NOUN
ajfa-6287	201	13	above	above	ADV
ajfa-6287	201	14	,	,	PUNCT
ajfa-6287	201	15	the	the	DET
ajfa-6287	201	16	probability	probability	NOUN
ajfa-6287	201	17	of	of	ADP
ajfa-6287	201	18	companies	company	NOUN
ajfa-6287	201	19	to	to	PART
ajfa-6287	201	20	choose	choose	VERB
ajfa-6287	201	21	non	non	ADJ
ajfa-6287	201	22	-	-	ADJ
ajfa-6287	201	23	big	big	ADJ
ajfa-6287	201	24	audit	audit	NOUN
ajfa-6287	201	25	firms	firm	NOUN
ajfa-6287	201	26	is	be	AUX
ajfa-6287	201	27	greater	great	ADJ
ajfa-6287	201	28	than	than	ADP
ajfa-6287	201	29	that	that	PRON
ajfa-6287	201	30	of	of	ADP
ajfa-6287	201	31	big	big	ADJ
ajfa-6287	201	32	audit	audit	NOUN
ajfa-6287	201	33	firms	firm	NOUN
ajfa-6287	201	34	when	when	SCONJ
ajfa-6287	201	35	non	non	ADJ
ajfa-6287	201	36	-	-	ADJ
ajfa-6287	201	37	opportunistic	opportunistic	ADJ
ajfa-6287	201	38	income	income	NOUN
ajfa-6287	201	39	smoothing	smooth	VERB
ajfa-6287	201	40	tendency	tendency	NOUN
ajfa-6287	201	41	is	be	AUX
ajfa-6287	201	42	greater	great	ADJ
ajfa-6287	201	43	than	than	ADP
ajfa-6287	201	44	the	the	DET
ajfa-6287	201	45	opportunistic	opportunistic	ADJ
ajfa-6287	201	46	income	income	NOUN
ajfa-6287	201	47	smoothing	smooth	VERB
ajfa-6287	201	48	tendency	tendency	NOUN
ajfa-6287	201	49	.	.	PUNCT
ajfa-6287	202	1	in	in	ADP
ajfa-6287	202	2	the	the	DET
ajfa-6287	202	3	second	second	ADJ
ajfa-6287	202	4	part	part	NOUN
ajfa-6287	202	5	,	,	PUNCT
ajfa-6287	202	6	when	when	SCONJ
ajfa-6287	202	7	the	the	DET
ajfa-6287	202	8	proportion	proportion	NOUN
ajfa-6287	202	9	of	of	ADP
ajfa-6287	202	10	non	non	ADJ
ajfa-6287	202	11	-	-	ADJ
ajfa-6287	202	12	opportunistic	opportunistic	ADJ
ajfa-6287	202	13	income	income	NOUN
ajfa-6287	202	14	smoothing	smoothing	NOUN
ajfa-6287	202	15	equals	equal	VERB
ajfa-6287	202	16	the	the	DET
ajfa-6287	202	17	opportunistic	opportunistic	ADJ
ajfa-6287	202	18	income	income	NOUN
ajfa-6287	202	19	smoothing	smooth	VERB
ajfa-6287	202	20	tendency	tendency	NOUN
ajfa-6287	202	21	,	,	PUNCT
ajfa-6287	202	22	the	the	DET
ajfa-6287	202	23	odds	odd	NOUN
ajfa-6287	202	24	ratio	ratio	NOUN
ajfa-6287	202	25	equals	equal	VERB
ajfa-6287	202	26	one	one	NUM
ajfa-6287	202	27	.	.	PUNCT
ajfa-6287	203	1	this	this	DET
ajfa-6287	203	2	odds	odd	NOUN
ajfa-6287	203	3	ratio	ratio	NOUN
ajfa-6287	203	4	indicates	indicate	VERB
ajfa-6287	203	5	that	that	SCONJ
ajfa-6287	203	6	companies	company	NOUN
ajfa-6287	203	7	have	have	VERB
ajfa-6287	203	8	indifferent	indifferent	ADJ
ajfa-6287	203	9	preference	preference	NOUN
ajfa-6287	203	10	to	to	PART
ajfa-6287	203	11	audit	audit	VERB
ajfa-6287	203	12	firm	firm	ADJ
ajfa-6287	203	13	size	size	NOUN
ajfa-6287	203	14	.	.	PUNCT
ajfa-6287	204	1	this	this	DET
ajfa-6287	204	2	condition	condition	NOUN
ajfa-6287	204	3	applies	apply	VERB
ajfa-6287	204	4	both	both	CCONJ
ajfa-6287	204	5	in	in	ADP
ajfa-6287	204	6	strong	strong	ADJ
ajfa-6287	204	7	and	and	CCONJ
ajfa-6287	204	8	weak	weak	ADJ
ajfa-6287	204	9	litigation	litigation	NOUN
ajfa-6287	204	10	environment	environment	NOUN
ajfa-6287	204	11	.	.	PUNCT
ajfa-6287	205	1	therefore	therefore	ADV
ajfa-6287	205	2	,	,	PUNCT
ajfa-6287	205	3	from	from	ADP
ajfa-6287	205	4	the	the	DET
ajfa-6287	205	5	perspective	perspective	NOUN
ajfa-6287	205	6	of	of	ADP
ajfa-6287	205	7	absefe	absefe	NOUN
ajfa-6287	205	8	’s	’s	PART
ajfa-6287	205	9	odds	odd	NOUN
ajfa-6287	205	10	ratio	ratio	NOUN
ajfa-6287	205	11	,	,	PUNCT
ajfa-6287	205	12	it	it	PRON
ajfa-6287	205	13	is	be	AUX
ajfa-6287	205	14	unclear	unclear	ADJ
ajfa-6287	205	15	yet	yet	ADV
ajfa-6287	205	16	about	about	ADP
ajfa-6287	205	17	the	the	DET
ajfa-6287	205	18	litigation	litigation	NOUN
ajfa-6287	205	19	environment	environment	NOUN
ajfa-6287	205	20	in	in	ADP
ajfa-6287	205	21	indonesia	indonesia	PROPN
ajfa-6287	205	22	.	.	PUNCT
ajfa-6287	206	1	lastly	lastly	ADV
ajfa-6287	206	2	in	in	ADP
ajfa-6287	206	3	the	the	DET
ajfa-6287	206	4	third	third	ADJ
ajfa-6287	206	5	part	part	NOUN
ajfa-6287	206	6	,	,	PUNCT
ajfa-6287	206	7	in	in	ADP
ajfa-6287	206	8	weak	weak	ADJ
ajfa-6287	206	9	litigation	litigation	NOUN
ajfa-6287	206	10	environment	environment	NOUN
ajfa-6287	206	11	,	,	PUNCT
ajfa-6287	206	12	companies	company	NOUN
ajfa-6287	206	13	with	with	ADP
ajfa-6287	206	14	lower	low	ADJ
ajfa-6287	206	15	non	non	ADJ
ajfa-6287	206	16	-	-	ADJ
ajfa-6287	206	17	opportunistic	opportunistic	ADJ
ajfa-6287	206	18	income	income	NOUN
ajfa-6287	206	19	smoothing	smooth	VERB
ajfa-6287	206	20	tendency	tendency	NOUN
ajfa-6287	206	21	tend	tend	VERB
ajfa-6287	206	22	to	to	PART
ajfa-6287	206	23	choose	choose	VERB
ajfa-6287	206	24	big	big	ADJ
ajfa-6287	206	25	audit	audit	NOUN
ajfa-6287	206	26	firms	firm	NOUN
ajfa-6287	206	27	(	(	PUNCT
ajfa-6287	206	28	alternatively	alternatively	ADV
ajfa-6287	206	29	speaking	speak	VERB
ajfa-6287	206	30	,	,	PUNCT
ajfa-6287	206	31	big	big	ADJ
ajfa-6287	206	32	audit	audit	NOUN
ajfa-6287	206	33	firms	firm	NOUN
ajfa-6287	206	34	may	may	AUX
ajfa-6287	206	35	accept	accept	VERB
ajfa-6287	206	36	audit	audit	NOUN
ajfa-6287	206	37	offer	offer	NOUN
ajfa-6287	206	38	from	from	ADP
ajfa-6287	206	39	companies	company	NOUN
ajfa-6287	206	40	with	with	ADP
ajfa-6287	206	41	greater	great	ADJ
ajfa-6287	206	42	opportunistic	opportunistic	ADJ
ajfa-6287	206	43	income	income	NOUN
ajfa-6287	206	44	smoothing	smooth	VERB
ajfa-6287	206	45	tendency	tendency	NOUN
ajfa-6287	206	46	)	)	PUNCT
ajfa-6287	206	47	with	with	ADP
ajfa-6287	206	48	higher	high	ADJ
ajfa-6287	206	49	audit	audit	NOUN
ajfa-6287	206	50	fee	fee	NOUN
ajfa-6287	206	51	with	with	ADP
ajfa-6287	206	52	a	a	DET
ajfa-6287	206	53	hope	hope	NOUN
ajfa-6287	206	54	of	of	ADP
ajfa-6287	206	55	having	have	VERB
ajfa-6287	206	56	an	an	DET
ajfa-6287	206	57	increase	increase	NOUN
ajfa-6287	206	58	in	in	ADP
ajfa-6287	206	59	the	the	DET
ajfa-6287	206	60	reliability	reliability	NOUN
ajfa-6287	206	61	of	of	ADP
ajfa-6287	206	62	its	its	PRON
ajfa-6287	206	63	financial	financial	ADJ
ajfa-6287	206	64	statements	statement	NOUN
ajfa-6287	206	65	(	(	PUNCT
ajfa-6287	206	66	holding	hold	VERB
ajfa-6287	206	67	other	other	ADJ
ajfa-6287	206	68	factors	factor	NOUN
ajfa-6287	206	69	constant	constant	ADJ
ajfa-6287	206	70	)	)	PUNCT
ajfa-6287	206	71	.	.	PUNCT
ajfa-6287	207	1	in	in	ADP
ajfa-6287	207	2	real	real	ADJ
ajfa-6287	207	3	-	-	PUNCT
ajfa-6287	207	4	world	world	NOUN
ajfa-6287	207	5	practices	practice	NOUN
ajfa-6287	207	6	,	,	PUNCT
ajfa-6287	207	7	the	the	DET
ajfa-6287	207	8	same	same	ADJ
ajfa-6287	207	9	audit	audit	NOUN
ajfa-6287	207	10	opinion	opinion	NOUN
ajfa-6287	207	11	from	from	ADP
ajfa-6287	207	12	big	big	ADJ
ajfa-6287	207	13	audit	audit	NOUN
ajfa-6287	207	14	firms	firm	NOUN
ajfa-6287	207	15	is	be	AUX
ajfa-6287	207	16	valued	value	VERB
ajfa-6287	207	17	higher	high	ADJ
ajfa-6287	207	18	than	than	ADP
ajfa-6287	207	19	that	that	PRON
ajfa-6287	207	20	from	from	ADP
ajfa-6287	207	21	non	non	ADJ
ajfa-6287	207	22	-	-	ADJ
ajfa-6287	207	23	big	big	ADJ
ajfa-6287	207	24	audit	audit	NOUN
ajfa-6287	207	25	firms	firm	NOUN
ajfa-6287	207	26	.	.	PUNCT
ajfa-6287	208	1	from	from	ADP
ajfa-6287	208	2	this	this	DET
ajfa-6287	208	3	reason	reason	NOUN
ajfa-6287	208	4	,	,	PUNCT
ajfa-6287	208	5	companies	company	NOUN
ajfa-6287	208	6	with	with	ADP
ajfa-6287	208	7	greater	great	ADJ
ajfa-6287	208	8	risk	risk	NOUN
ajfa-6287	208	9	(	(	PUNCT
ajfa-6287	208	10	greater	great	ADJ
ajfa-6287	208	11	portion	portion	NOUN
ajfa-6287	208	12	of	of	ADP
ajfa-6287	208	13	opportunistic	opportunistic	ADJ
ajfa-6287	208	14	income	income	NOUN
ajfa-6287	208	15	asian	asian	ADJ
ajfa-6287	208	16	journal	journal	NOUN
ajfa-6287	208	17	of	of	ADP
ajfa-6287	208	18	finance	finance	PROPN
ajfa-6287	208	19	&	&	CCONJ
ajfa-6287	208	20	accounting	accounting	PROPN
ajfa-6287	208	21	issn	issn	PROPN
ajfa-6287	208	22	1946	1946	NUM
ajfa-6287	208	23	-	-	PUNCT
ajfa-6287	208	24	052x	052x	PROPN
ajfa-6287	208	25	2014	2014	NUM
ajfa-6287	208	26	,	,	PUNCT
ajfa-6287	208	27	vol	vol	NOUN
ajfa-6287	208	28	.	.	PROPN
ajfa-6287	208	29	6	6	NUM
ajfa-6287	208	30	,	,	PUNCT
ajfa-6287	208	31	no	no	INTJ
ajfa-6287	208	32	.	.	NOUN
ajfa-6287	208	33	2	2	NUM
ajfa-6287	208	34	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6287	208	35	274	274	NUM
ajfa-6287	208	36	smoothing	smoothing	NOUN
ajfa-6287	208	37	tendency	tendency	NOUN
ajfa-6287	208	38	)	)	PUNCT
ajfa-6287	208	39	would	would	AUX
ajfa-6287	208	40	tend	tend	VERB
ajfa-6287	208	41	to	to	PART
ajfa-6287	208	42	choose	choose	VERB
ajfa-6287	208	43	big	big	ADJ
ajfa-6287	208	44	audit	audit	NOUN
ajfa-6287	208	45	firm	firm	NOUN
ajfa-6287	208	46	with	with	ADP
ajfa-6287	208	47	higher	high	ADJ
ajfa-6287	208	48	cost	cost	NOUN
ajfa-6287	208	49	to	to	PART
ajfa-6287	208	50	avoid	avoid	VERB
ajfa-6287	208	51	negative	negative	ADJ
ajfa-6287	208	52	sentiment	sentiment	NOUN
ajfa-6287	208	53	from	from	ADP
ajfa-6287	208	54	stakeholders	stakeholder	NOUN
ajfa-6287	208	55	.	.	PUNCT
ajfa-6287	209	1	in	in	ADP
ajfa-6287	209	2	other	other	ADJ
ajfa-6287	209	3	words	word	NOUN
ajfa-6287	209	4	,	,	PUNCT
ajfa-6287	209	5	brand	brand	NOUN
ajfa-6287	209	6	-	-	PUNCT
ajfa-6287	209	7	name	name	NOUN
ajfa-6287	209	8	auditor	auditor	NOUN
ajfa-6287	209	9	may	may	AUX
ajfa-6287	209	10	become	become	VERB
ajfa-6287	209	11	effective	effective	ADJ
ajfa-6287	209	12	firm	firm	NOUN
ajfa-6287	209	13	’s	’s	PART
ajfa-6287	209	14	value	value	NOUN
ajfa-6287	209	15	control	control	NOUN
ajfa-6287	209	16	mechanism	mechanism	NOUN
ajfa-6287	209	17	in	in	ADP
ajfa-6287	209	18	weak	weak	ADJ
ajfa-6287	209	19	litigation	litigation	NOUN
ajfa-6287	209	20	environment	environment	NOUN
ajfa-6287	209	21	.	.	PUNCT
ajfa-6287	210	1	if	if	SCONJ
ajfa-6287	210	2	this	this	PRON
ajfa-6287	210	3	is	be	AUX
ajfa-6287	210	4	true	true	ADJ
ajfa-6287	210	5	,	,	PUNCT
ajfa-6287	210	6	auditor	auditor	NOUN
ajfa-6287	210	7	independence	independence	NOUN
ajfa-6287	210	8	is	be	AUX
ajfa-6287	210	9	under	under	ADP
ajfa-6287	210	10	a	a	DET
ajfa-6287	210	11	serious	serious	ADJ
ajfa-6287	210	12	threat	threat	NOUN
ajfa-6287	210	13	.	.	PUNCT
ajfa-6287	211	1	4.2	4.2	NUM
ajfa-6287	211	2	risk	risk	NOUN
ajfa-6287	211	3	tolerance	tolerance	NOUN
ajfa-6287	211	4	and	and	CCONJ
ajfa-6287	211	5	audit	audit	NOUN
ajfa-6287	211	6	firm	firm	ADJ
ajfa-6287	211	7	size	size	NOUN
ajfa-6287	211	8	dummy	dummy	ADJ
ajfa-6287	211	9	variable	variable	NOUN
ajfa-6287	211	10	of	of	ADP
ajfa-6287	211	11	risk	risk	NOUN
ajfa-6287	211	12	tolerance	tolerance	NOUN
ajfa-6287	211	13	on	on	ADP
ajfa-6287	211	14	table	table	NOUN
ajfa-6287	211	15	5	5	NUM
ajfa-6287	211	16	and	and	CCONJ
ajfa-6287	211	17	7	7	NUM
ajfa-6287	211	18	consistently	consistently	ADV
ajfa-6287	211	19	shows	show	VERB
ajfa-6287	211	20	positive	positive	ADJ
ajfa-6287	211	21	and	and	CCONJ
ajfa-6287	211	22	significant	significant	ADJ
ajfa-6287	211	23	effect	effect	NOUN
ajfa-6287	211	24	on	on	ADP
ajfa-6287	211	25	audit	audit	NOUN
ajfa-6287	211	26	firm	firm	ADJ
ajfa-6287	211	27	size	size	NOUN
ajfa-6287	211	28	.	.	PUNCT
ajfa-6287	212	1	in	in	ADP
ajfa-6287	212	2	addition	addition	NOUN
ajfa-6287	212	3	to	to	ADP
ajfa-6287	212	4	the	the	DET
ajfa-6287	212	5	positive	positive	ADJ
ajfa-6287	212	6	coefficient	coefficient	NOUN
ajfa-6287	212	7	sign	sign	NOUN
ajfa-6287	212	8	and	and	CCONJ
ajfa-6287	212	9	significant	significant	ADJ
ajfa-6287	212	10	p	p	NOUN
ajfa-6287	212	11	-	-	PUNCT
ajfa-6287	212	12	value	value	NOUN
ajfa-6287	212	13	,	,	PUNCT
ajfa-6287	212	14	odds	odd	VERB
ajfa-6287	212	15	ratio	ratio	NOUN
ajfa-6287	212	16	of	of	ADP
ajfa-6287	212	17	more	more	ADJ
ajfa-6287	212	18	than	than	ADP
ajfa-6287	212	19	11.00	11.00	NUM
ajfa-6287	212	20	on	on	ADP
ajfa-6287	212	21	table	table	NOUN
ajfa-6287	212	22	7	7	NUM
ajfa-6287	212	23	indicates	indicate	VERB
ajfa-6287	212	24	that	that	SCONJ
ajfa-6287	212	25	companies	company	NOUN
ajfa-6287	212	26	with	with	ADP
ajfa-6287	212	27	intolerable	intolerable	ADJ
ajfa-6287	212	28	risk	risk	NOUN
ajfa-6287	212	29	have	have	VERB
ajfa-6287	212	30	greater	great	ADJ
ajfa-6287	212	31	probability	probability	NOUN
ajfa-6287	212	32	to	to	PART
ajfa-6287	212	33	choose	choose	VERB
ajfa-6287	212	34	big	big	ADJ
ajfa-6287	212	35	audit	audit	NOUN
ajfa-6287	212	36	firm	firm	NOUN
ajfa-6287	212	37	with	with	ADP
ajfa-6287	212	38	the	the	DET
ajfa-6287	212	39	magnitude	magnitude	NOUN
ajfa-6287	212	40	of	of	ADP
ajfa-6287	212	41	about	about	ADV
ajfa-6287	212	42	11	11	NUM
ajfa-6287	212	43	times	time	NOUN
ajfa-6287	212	44	higher	high	ADJ
ajfa-6287	212	45	.	.	PUNCT
ajfa-6287	213	1	table	table	NOUN
ajfa-6287	213	2	7	7	NUM
ajfa-6287	213	3	.	.	PUNCT
ajfa-6287	214	1	logit	logit	PROPN
ajfa-6287	214	2	regression	regression	NOUN
ajfa-6287	214	3	of	of	ADP
ajfa-6287	214	4	risk	risk	NOUN
ajfa-6287	214	5	tolerance	tolerance	NOUN
ajfa-6287	214	6	and	and	CCONJ
ajfa-6287	214	7	audit	audit	NOUN
ajfa-6287	214	8	firm	firm	ADJ
ajfa-6287	214	9	size	size	NOUN
ajfa-6287	214	10	variables	variable	VERB
ajfa-6287	214	11	dependent	dependent	ADJ
ajfa-6287	214	12	variable	variable	NOUN
ajfa-6287	214	13	:	:	PUNCT
ajfa-6287	214	14	dauditor	dauditor	NOUN
ajfa-6287	214	15	before	before	SCONJ
ajfa-6287	214	16	control	control	NOUN
ajfa-6287	214	17	variable	variable	NOUN
ajfa-6287	214	18	after	after	ADP
ajfa-6287	214	19	control	control	PROPN
ajfa-6287	214	20	variable	variable	ADJ
ajfa-6287	214	21	coef	coef	PROPN
ajfa-6287	214	22	(	(	PUNCT
ajfa-6287	214	23	s.e	s.e	PROPN
ajfa-6287	214	24	)	)	PUNCT
ajfa-6287	214	25	z	z	NOUN
ajfa-6287	214	26	-	-	PUNCT
ajfa-6287	214	27	stat	stat	VERB
ajfa-6287	214	28	sig	sig	NOUN
ajfa-6287	214	29	odds	odd	NOUN
ajfa-6287	214	30	ratio	ratio	NOUN
ajfa-6287	214	31	coef	coef	PROPN
ajfa-6287	214	32	(	(	PUNCT
ajfa-6287	214	33	s.e	s.e	PROPN
ajfa-6287	214	34	)	)	PUNCT
ajfa-6287	214	35	z	z	NOUN
ajfa-6287	214	36	-	-	PUNCT
ajfa-6287	214	37	stat	stat	VERB
ajfa-6287	214	38	sig	sig	NOUN
ajfa-6287	214	39	odds	odd	VERB
ajfa-6287	214	40	ratio	ratio	NOUN
ajfa-6287	214	41	intercept	intercept	NOUN
ajfa-6287	214	42	0.054	0.054	NUM
ajfa-6287	214	43	(	(	PUNCT
ajfa-6287	214	44	0.048033	0.048033	NUM
ajfa-6287	214	45	)	)	PUNCT
ajfa-6287	214	46	1.128	1.128	NUM
ajfa-6287	214	47	0.259	0.259	NUM
ajfa-6287	214	48	1.055	1.055	NUM
ajfa-6287	214	49	-1.62096	-1.62096	NOUN
ajfa-6287	214	50	(	(	PUNCT
ajfa-6287	214	51	0.61016	0.61016	NUM
ajfa-6287	214	52	)	)	PUNCT
ajfa-6287	214	53	-2.657	-2.657	PUNCT
ajfa-6287	215	1	0.079	0.079	NUM
ajfa-6287	215	2	0.198	0.198	NUM
ajfa-6287	215	3	dtol	dtol	NOUN
ajfa-6287	215	4	2.39897	2.39897	NUM
ajfa-6287	215	5	(	(	PUNCT
ajfa-6287	215	6	0.171632	0.171632	NUM
ajfa-6287	215	7	)	)	PUNCT
ajfa-6287	215	8	13.98	13.98	NUM
ajfa-6287	215	9	0.000	0.000	NUM
ajfa-6287	215	10	11.01	11.01	NUM
ajfa-6287	215	11	2.4150	2.4150	NUM
ajfa-6287	215	12	(	(	PUNCT
ajfa-6287	215	13	0.1719	0.1719	NUM
ajfa-6287	215	14	)	)	PUNCT
ajfa-6287	215	15	14.05	14.05	NUM
ajfa-6287	215	16	0.000	0.000	NUM
ajfa-6287	215	17	11.19	11.19	NUM
ajfa-6287	215	18	size	size	NOUN
ajfa-6287	215	19	0.137812	0.137812	NUM
ajfa-6287	215	20	(	(	PUNCT
ajfa-6287	215	21	0.05	0.05	NUM
ajfa-6287	215	22	)	)	PUNCT
ajfa-6287	215	23	2.753	2.753	NUM
ajfa-6287	215	24	0.006	0.006	NUM
ajfa-6287	215	25	1.15	1.15	NUM
ajfa-6287	215	26	pseudo	pseudo	NOUN
ajfa-6287	215	27	r2	r2	NOUN
ajfa-6287	215	28	0.107001	0.107001	NUM
ajfa-6287	215	29	0.109545	0.109545	NUM
ajfa-6287	215	30	n	n	CCONJ
ajfa-6287	215	31	2,240	2,240	NUM
ajfa-6287	215	32	2,240	2,240	NUM
ajfa-6287	215	33	source	source	NOUN
ajfa-6287	215	34	:	:	PUNCT
ajfa-6287	215	35	output	output	NOUN
ajfa-6287	215	36	of	of	ADP
ajfa-6287	215	37	eviews	eview	NOUN
ajfa-6287	215	38	note	note	VERB
ajfa-6287	215	39	:	:	PUNCT
ajfa-6287	215	40	the	the	DET
ajfa-6287	215	41	parentheses	parenthesis	NOUN
ajfa-6287	215	42	are	be	AUX
ajfa-6287	215	43	the	the	DET
ajfa-6287	215	44	standard	standard	ADJ
ajfa-6287	215	45	errors	error	NOUN
ajfa-6287	215	46	of	of	ADP
ajfa-6287	215	47	corresponding	corresponding	ADJ
ajfa-6287	215	48	variables	variable	NOUN
ajfa-6287	215	49	.	.	PUNCT
ajfa-6287	216	1	odds	odd	NOUN
ajfa-6287	216	2	ratio	ratio	NOUN
ajfa-6287	216	3	is	be	AUX
ajfa-6287	216	4	the	the	DET
ajfa-6287	216	5	exponential	exponential	ADJ
ajfa-6287	216	6	form	form	NOUN
ajfa-6287	216	7	of	of	ADP
ajfa-6287	216	8	regression	regression	NOUN
ajfa-6287	216	9	coefficient	coefficient	NOUN
ajfa-6287	216	10	[	[	X
ajfa-6287	216	11	exp	exp	NOUN
ajfa-6287	216	12	(	(	PUNCT
ajfa-6287	216	13	)	)	PUNCT
ajfa-6287	216	14	]	]	X
ajfa-6287	216	15			NOUN
ajfa-6287	216	16	companies	company	NOUN
ajfa-6287	216	17	with	with	ADP
ajfa-6287	216	18	intolerable	intolerable	ADJ
ajfa-6287	216	19	risk	risk	NOUN
ajfa-6287	216	20	(	(	PUNCT
ajfa-6287	216	21	those	those	PRON
ajfa-6287	216	22	with	with	ADP
ajfa-6287	216	23	high	high	ADJ
ajfa-6287	216	24	business	business	NOUN
ajfa-6287	216	25	and	and	CCONJ
ajfa-6287	216	26	financial	financial	ADJ
ajfa-6287	216	27	risks	risk	NOUN
ajfa-6287	216	28	)	)	PUNCT
ajfa-6287	216	29	tend	tend	VERB
ajfa-6287	216	30	to	to	PART
ajfa-6287	216	31	choose	choose	VERB
ajfa-6287	216	32	big	big	ADJ
ajfa-6287	216	33	audit	audit	NOUN
ajfa-6287	216	34	firms	firm	NOUN
ajfa-6287	216	35	because	because	SCONJ
ajfa-6287	216	36	they	they	PRON
ajfa-6287	216	37	expect	expect	VERB
ajfa-6287	216	38	to	to	PART
ajfa-6287	216	39	have	have	VERB
ajfa-6287	216	40	better	well	ADJ
ajfa-6287	216	41	image	image	NOUN
ajfa-6287	216	42	and	and	CCONJ
ajfa-6287	216	43	more	more	ADV
ajfa-6287	216	44	positive	positive	ADJ
ajfa-6287	216	45	market	market	NOUN
ajfa-6287	216	46	response	response	NOUN
ajfa-6287	216	47	from	from	ADP
ajfa-6287	216	48	the	the	DET
ajfa-6287	216	49	users	user	NOUN
ajfa-6287	216	50	of	of	ADP
ajfa-6287	216	51	financial	financial	ADJ
ajfa-6287	216	52	statements	statement	NOUN
ajfa-6287	216	53	.	.	PUNCT
ajfa-6287	217	1	to	to	PART
ajfa-6287	217	2	deal	deal	VERB
ajfa-6287	217	3	with	with	ADP
ajfa-6287	217	4	this	this	PRON
ajfa-6287	217	5	,	,	PUNCT
ajfa-6287	217	6	they	they	PRON
ajfa-6287	217	7	have	have	VERB
ajfa-6287	217	8	to	to	PART
ajfa-6287	217	9	pay	pay	VERB
ajfa-6287	217	10	higher	high	ADJ
ajfa-6287	217	11	fees	fee	NOUN
ajfa-6287	217	12	which	which	PRON
ajfa-6287	217	13	indicate	indicate	VERB
ajfa-6287	217	14	that	that	SCONJ
ajfa-6287	217	15	companies	company	NOUN
ajfa-6287	217	16	with	with	ADP
ajfa-6287	217	17	greater	great	ADJ
ajfa-6287	217	18	asset	asset	NOUN
ajfa-6287	217	19	size	size	NOUN
ajfa-6287	217	20	tend	tend	VERB
ajfa-6287	217	21	to	to	PART
ajfa-6287	217	22	choose	choose	VERB
ajfa-6287	217	23	big	big	ADJ
ajfa-6287	217	24	audit	audit	NOUN
ajfa-6287	217	25	firms	firm	NOUN
ajfa-6287	217	26	.	.	PUNCT
ajfa-6287	218	1	alternatively	alternatively	ADV
ajfa-6287	218	2	speaking	speak	VERB
ajfa-6287	218	3	,	,	PUNCT
ajfa-6287	218	4	big	big	ADJ
ajfa-6287	218	5	audit	audit	NOUN
ajfa-6287	218	6	firms	firm	NOUN
ajfa-6287	218	7	accept	accept	VERB
ajfa-6287	218	8	audit	audit	NOUN
ajfa-6287	218	9	offer	offer	NOUN
ajfa-6287	218	10	from	from	ADP
ajfa-6287	218	11	companies	company	NOUN
ajfa-6287	218	12	with	with	ADP
ajfa-6287	218	13	high	high	ADJ
ajfa-6287	218	14	business	business	NOUN
ajfa-6287	218	15	and	and	CCONJ
ajfa-6287	218	16	financial	financial	ADJ
ajfa-6287	218	17	risk	risk	NOUN
ajfa-6287	218	18	.	.	PUNCT
ajfa-6287	219	1	from	from	ADP
ajfa-6287	219	2	previous	previous	ADJ
ajfa-6287	219	3	explanation	explanation	NOUN
ajfa-6287	219	4	,	,	PUNCT
ajfa-6287	219	5	this	this	PRON
ajfa-6287	219	6	confirms	confirm	VERB
ajfa-6287	219	7	that	that	SCONJ
ajfa-6287	219	8	litigation	litigation	NOUN
ajfa-6287	219	9	environment	environment	NOUN
ajfa-6287	219	10	in	in	ADP
ajfa-6287	219	11	indonesia	indonesia	PROPN
ajfa-6287	219	12	is	be	AUX
ajfa-6287	219	13	weak	weak	ADJ
ajfa-6287	219	14	.	.	PUNCT
ajfa-6287	220	1	in	in	ADP
ajfa-6287	220	2	weak	weak	ADJ
ajfa-6287	220	3	litigation	litigation	NOUN
ajfa-6287	220	4	environment	environment	NOUN
ajfa-6287	220	5	,	,	PUNCT
ajfa-6287	220	6	the	the	DET
ajfa-6287	220	7	cost	cost	NOUN
ajfa-6287	220	8	of	of	ADP
ajfa-6287	220	9	litigation	litigation	NOUN
ajfa-6287	220	10	is	be	AUX
ajfa-6287	220	11	not	not	PART
ajfa-6287	220	12	high	high	ADJ
ajfa-6287	220	13	so	so	SCONJ
ajfa-6287	220	14	that	that	SCONJ
ajfa-6287	220	15	audit	audit	NOUN
ajfa-6287	220	16	firms	firm	NOUN
ajfa-6287	220	17	may	may	AUX
ajfa-6287	220	18	diversify	diversify	VERB
ajfa-6287	220	19	their	their	PRON
ajfa-6287	220	20	portfolio	portfolio	NOUN
ajfa-6287	220	21	of	of	ADP
ajfa-6287	220	22	clients	client	NOUN
ajfa-6287	220	23	.	.	PUNCT
ajfa-6287	221	1	having	have	VERB
ajfa-6287	221	2	clients	client	NOUN
ajfa-6287	221	3	with	with	ADP
ajfa-6287	221	4	higher	high	ADJ
ajfa-6287	221	5	risk	risk	NOUN
ajfa-6287	221	6	should	should	AUX
ajfa-6287	221	7	be	be	AUX
ajfa-6287	221	8	followed	follow	VERB
ajfa-6287	221	9	by	by	ADP
ajfa-6287	221	10	higher	high	ADJ
ajfa-6287	221	11	audit	audit	NOUN
ajfa-6287	221	12	fee	fee	NOUN
ajfa-6287	221	13	in	in	ADP
ajfa-6287	221	14	order	order	NOUN
ajfa-6287	221	15	to	to	PART
ajfa-6287	221	16	compensate	compensate	VERB
ajfa-6287	221	17	the	the	DET
ajfa-6287	221	18	risk	risk	NOUN
ajfa-6287	221	19	exposure	exposure	NOUN
ajfa-6287	221	20	.	.	PUNCT
ajfa-6287	222	1	another	another	DET
ajfa-6287	222	2	implication	implication	NOUN
ajfa-6287	222	3	from	from	ADP
ajfa-6287	222	4	this	this	DET
ajfa-6287	222	5	finding	finding	NOUN
ajfa-6287	222	6	is	be	AUX
ajfa-6287	222	7	that	that	SCONJ
ajfa-6287	222	8	non	non	ADJ
ajfa-6287	222	9	-	-	ADJ
ajfa-6287	222	10	big	big	ADJ
ajfa-6287	222	11	audit	audit	NOUN
ajfa-6287	222	12	firm	firm	NOUN
ajfa-6287	222	13	in	in	ADP
ajfa-6287	222	14	indonesia	indonesia	PROPN
ajfa-6287	222	15	is	be	AUX
ajfa-6287	222	16	less	less	ADV
ajfa-6287	222	17	capable	capable	ADJ
ajfa-6287	222	18	of	of	ADP
ajfa-6287	222	19	accepting	accept	VERB
ajfa-6287	222	20	risky	risky	ADJ
ajfa-6287	222	21	client	client	NOUN
ajfa-6287	222	22	due	due	ADP
ajfa-6287	222	23	to	to	ADP
ajfa-6287	222	24	weaker	weak	ADJ
ajfa-6287	222	25	monitoring	monitoring	NOUN
ajfa-6287	222	26	strength	strength	NOUN
ajfa-6287	222	27	.	.	PUNCT
ajfa-6287	223	1	meanwhile	meanwhile	ADV
ajfa-6287	223	2	,	,	PUNCT
ajfa-6287	223	3	the	the	DET
ajfa-6287	223	4	control	control	NOUN
ajfa-6287	223	5	variable	variable	NOUN
ajfa-6287	223	6	of	of	ADP
ajfa-6287	223	7	client	client	NOUN
ajfa-6287	223	8	’s	’s	PART
ajfa-6287	223	9	asset	asset	NOUN
ajfa-6287	223	10	size	size	NOUN
ajfa-6287	223	11	(	(	PUNCT
ajfa-6287	223	12	size	size	NOUN
ajfa-6287	223	13	)	)	PUNCT
ajfa-6287	223	14	consistently	consistently	ADV
ajfa-6287	223	15	shows	show	VERB
ajfa-6287	223	16	positive	positive	ADJ
ajfa-6287	223	17	coefficient	coefficient	NOUN
ajfa-6287	223	18	sign	sign	NOUN
ajfa-6287	223	19	,	,	PUNCT
ajfa-6287	223	20	significant	significant	ADJ
ajfa-6287	223	21	p	p	NOUN
ajfa-6287	223	22	-	-	PUNCT
ajfa-6287	223	23	value	value	NOUN
ajfa-6287	223	24	,	,	PUNCT
ajfa-6287	223	25	and	and	CCONJ
ajfa-6287	223	26	odds	odd	VERB
ajfa-6287	223	27	ratio	ratio	NOUN
ajfa-6287	223	28	of	of	ADP
ajfa-6287	223	29	greater	great	ADJ
ajfa-6287	223	30	than	than	ADP
ajfa-6287	223	31	asian	asian	ADJ
ajfa-6287	223	32	journal	journal	NOUN
ajfa-6287	223	33	of	of	ADP
ajfa-6287	223	34	finance	finance	PROPN
ajfa-6287	223	35	&	&	CCONJ
ajfa-6287	223	36	accounting	accounting	PROPN
ajfa-6287	223	37	issn	issn	PROPN
ajfa-6287	223	38	1946	1946	NUM
ajfa-6287	223	39	-	-	PUNCT
ajfa-6287	223	40	052x	052x	PROPN
ajfa-6287	223	41	2014	2014	NUM
ajfa-6287	223	42	,	,	PUNCT
ajfa-6287	223	43	vol	vol	NOUN
ajfa-6287	223	44	.	.	PROPN
ajfa-6287	224	1	6	6	NUM
ajfa-6287	224	2	,	,	PUNCT
ajfa-6287	224	3	no	no	INTJ
ajfa-6287	224	4	.	.	NOUN
ajfa-6287	224	5	2	2	NUM
ajfa-6287	224	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6287	224	7	275	275	NUM
ajfa-6287	224	8	1.00	1.00	NUM
ajfa-6287	224	9	on	on	ADP
ajfa-6287	224	10	table	table	NOUN
ajfa-6287	224	11	5	5	NUM
ajfa-6287	224	12	,	,	PUNCT
ajfa-6287	224	13	table	table	NOUN
ajfa-6287	224	14	6	6	NUM
ajfa-6287	224	15	,	,	PUNCT
ajfa-6287	224	16	and	and	CCONJ
ajfa-6287	224	17	table	table	NOUN
ajfa-6287	224	18	7	7	NUM
ajfa-6287	224	19	.	.	PUNCT
ajfa-6287	225	1	these	these	DET
ajfa-6287	225	2	statistical	statistical	ADJ
ajfa-6287	225	3	findings	finding	NOUN
ajfa-6287	225	4	suggest	suggest	VERB
ajfa-6287	225	5	that	that	SCONJ
ajfa-6287	225	6	clients	client	NOUN
ajfa-6287	225	7	with	with	ADP
ajfa-6287	225	8	greater	great	ADJ
ajfa-6287	225	9	asset	asset	NOUN
ajfa-6287	225	10	size	size	NOUN
ajfa-6287	225	11	tend	tend	VERB
ajfa-6287	225	12	to	to	PART
ajfa-6287	225	13	choose	choose	VERB
ajfa-6287	225	14	big	big	ADJ
ajfa-6287	225	15	audit	audit	NOUN
ajfa-6287	225	16	firm	firm	NOUN
ajfa-6287	225	17	.	.	PUNCT
ajfa-6287	226	1	5	5	X
ajfa-6287	226	2	.	.	X
ajfa-6287	226	3	conclusion	conclusion	NOUN
ajfa-6287	226	4	this	this	DET
ajfa-6287	226	5	research	research	NOUN
ajfa-6287	226	6	contributes	contribute	VERB
ajfa-6287	226	7	to	to	ADP
ajfa-6287	226	8	an	an	DET
ajfa-6287	226	9	alternative	alternative	ADJ
ajfa-6287	226	10	measurement	measurement	NOUN
ajfa-6287	226	11	of	of	ADP
ajfa-6287	226	12	income	income	NOUN
ajfa-6287	226	13	smoothing	smooth	VERB
ajfa-6287	226	14	tendency	tendency	NOUN
ajfa-6287	226	15	and	and	CCONJ
ajfa-6287	226	16	company	company	NOUN
ajfa-6287	226	17	risk	risk	NOUN
ajfa-6287	226	18	.	.	PUNCT
ajfa-6287	227	1	income	income	NOUN
ajfa-6287	227	2	smoothing	smooth	VERB
ajfa-6287	227	3	tendency	tendency	NOUN
ajfa-6287	227	4	is	be	AUX
ajfa-6287	227	5	measured	measure	VERB
ajfa-6287	227	6	by	by	ADP
ajfa-6287	227	7	the	the	DET
ajfa-6287	227	8	absolute	absolute	ADJ
ajfa-6287	227	9	value	value	NOUN
ajfa-6287	227	10	of	of	ADP
ajfa-6287	227	11	differences	difference	NOUN
ajfa-6287	227	12	between	between	ADP
ajfa-6287	227	13	the	the	DET
ajfa-6287	227	14	reported	report	VERB
ajfa-6287	227	15	after	after	ADP
ajfa-6287	227	16	-	-	PUNCT
ajfa-6287	227	17	tax	tax	NOUN
ajfa-6287	227	18	profits	profit	NOUN
ajfa-6287	227	19	and	and	CCONJ
ajfa-6287	227	20	the	the	DET
ajfa-6287	227	21	estimated	estimate	VERB
ajfa-6287	227	22	after	after	ADP
ajfa-6287	227	23	-	-	PUNCT
ajfa-6287	227	24	tax	tax	NOUN
ajfa-6287	227	25	profits	profit	NOUN
ajfa-6287	227	26	from	from	ADP
ajfa-6287	227	27	2007	2007	NUM
ajfa-6287	227	28	to	to	ADP
ajfa-6287	227	29	2013	2013	NUM
ajfa-6287	227	30	resulted	result	VERB
ajfa-6287	227	31	from	from	ADP
ajfa-6287	227	32	ordinary	ordinary	ADJ
ajfa-6287	227	33	least	least	ADJ
ajfa-6287	227	34	square	square	ADJ
ajfa-6287	227	35	regression	regression	NOUN
ajfa-6287	227	36	of	of	ADP
ajfa-6287	227	37	observed	observe	VERB
ajfa-6287	227	38	or	or	CCONJ
ajfa-6287	227	39	reported	report	VERB
ajfa-6287	227	40	after	after	ADP
ajfa-6287	227	41	-	-	PUNCT
ajfa-6287	227	42	tax	tax	NOUN
ajfa-6287	227	43	profits	profit	NOUN
ajfa-6287	227	44	and	and	CCONJ
ajfa-6287	227	45	the	the	DET
ajfa-6287	227	46	period	period	NOUN
ajfa-6287	227	47	of	of	ADP
ajfa-6287	227	48	reported	report	VERB
ajfa-6287	227	49	profits	profit	NOUN
ajfa-6287	227	50	from	from	ADP
ajfa-6287	227	51	2007	2007	NUM
ajfa-6287	227	52	to	to	ADP
ajfa-6287	227	53	2013	2013	NUM
ajfa-6287	227	54	.	.	PUNCT
ajfa-6287	228	1	meanwhile	meanwhile	ADV
ajfa-6287	228	2	,	,	PUNCT
ajfa-6287	228	3	risk	risk	NOUN
ajfa-6287	228	4	tolerance	tolerance	NOUN
ajfa-6287	228	5	is	be	AUX
ajfa-6287	228	6	measured	measure	VERB
ajfa-6287	228	7	by	by	ADP
ajfa-6287	228	8	dummy	dummy	ADJ
ajfa-6287	228	9	variable	variable	NOUN
ajfa-6287	228	10	of	of	ADP
ajfa-6287	228	11	risk	risk	NOUN
ajfa-6287	228	12	tolerance	tolerance	NOUN
ajfa-6287	228	13	(	(	PUNCT
ajfa-6287	228	14	1	1	NUM
ajfa-6287	228	15	if	if	SCONJ
ajfa-6287	228	16	the	the	DET
ajfa-6287	228	17	company	company	NOUN
ajfa-6287	228	18	has	have	VERB
ajfa-6287	228	19	intolerable	intolerable	ADJ
ajfa-6287	228	20	risk	risk	NOUN
ajfa-6287	228	21	,	,	PUNCT
ajfa-6287	228	22	which	which	PRON
ajfa-6287	228	23	is	be	AUX
ajfa-6287	228	24	when	when	SCONJ
ajfa-6287	228	25	the	the	DET
ajfa-6287	228	26	company	company	NOUN
ajfa-6287	228	27	has	have	VERB
ajfa-6287	228	28	both	both	CCONJ
ajfa-6287	228	29	high	high	ADJ
ajfa-6287	228	30	business	business	NOUN
ajfa-6287	228	31	and	and	CCONJ
ajfa-6287	228	32	financial	financial	ADJ
ajfa-6287	228	33	risks	risk	NOUN
ajfa-6287	228	34	;	;	PUNCT
ajfa-6287	228	35	and	and	CCONJ
ajfa-6287	228	36	0	0	NUM
ajfa-6287	228	37	if	if	SCONJ
ajfa-6287	228	38	it	it	PRON
ajfa-6287	228	39	has	have	VERB
ajfa-6287	228	40	tolerable	tolerable	ADJ
ajfa-6287	228	41	risk	risk	NOUN
ajfa-6287	228	42	,	,	PUNCT
ajfa-6287	228	43	which	which	PRON
ajfa-6287	228	44	is	be	AUX
ajfa-6287	228	45	when	when	SCONJ
ajfa-6287	228	46	the	the	DET
ajfa-6287	228	47	company	company	NOUN
ajfa-6287	228	48	has	have	VERB
ajfa-6287	228	49	both	both	CCONJ
ajfa-6287	228	50	low	low	ADJ
ajfa-6287	228	51	business	business	NOUN
ajfa-6287	228	52	and	and	CCONJ
ajfa-6287	228	53	financial	financial	ADJ
ajfa-6287	228	54	risks	risk	NOUN
ajfa-6287	228	55	,	,	PUNCT
ajfa-6287	228	56	or	or	CCONJ
ajfa-6287	228	57	when	when	SCONJ
ajfa-6287	228	58	the	the	DET
ajfa-6287	228	59	company	company	NOUN
ajfa-6287	228	60	either	either	CCONJ
ajfa-6287	228	61	has	have	VERB
ajfa-6287	228	62	low	low	ADJ
ajfa-6287	228	63	business	business	NOUN
ajfa-6287	228	64	risk	risk	NOUN
ajfa-6287	228	65	but	but	CCONJ
ajfa-6287	228	66	high	high	ADJ
ajfa-6287	228	67	financial	financial	ADJ
ajfa-6287	228	68	risk	risk	NOUN
ajfa-6287	228	69	or	or	CCONJ
ajfa-6287	228	70	high	high	ADJ
ajfa-6287	228	71	business	business	NOUN
ajfa-6287	228	72	risk	risk	NOUN
ajfa-6287	228	73	but	but	CCONJ
ajfa-6287	228	74	low	low	ADJ
ajfa-6287	228	75	financial	financial	ADJ
ajfa-6287	228	76	risk	risk	NOUN
ajfa-6287	228	77	)	)	PUNCT
ajfa-6287	228	78	,	,	PUNCT
ajfa-6287	228	79	in	in	ADP
ajfa-6287	228	80	which	which	PRON
ajfa-6287	228	81	business	business	NOUN
ajfa-6287	228	82	risk	risk	NOUN
ajfa-6287	228	83	and	and	CCONJ
ajfa-6287	228	84	financial	financial	ADJ
ajfa-6287	228	85	risk	risk	NOUN
ajfa-6287	228	86	are	be	AUX
ajfa-6287	228	87	classified	classify	VERB
ajfa-6287	228	88	high	high	ADJ
ajfa-6287	228	89	or	or	CCONJ
ajfa-6287	228	90	low	low	ADJ
ajfa-6287	228	91	based	base	VERB
ajfa-6287	228	92	on	on	ADP
ajfa-6287	228	93	each	each	DET
ajfa-6287	228	94	company	company	NOUN
ajfa-6287	228	95	risk	risk	NOUN
ajfa-6287	228	96	relative	relative	ADJ
ajfa-6287	228	97	to	to	ADP
ajfa-6287	228	98	its	its	PRON
ajfa-6287	228	99	appropriate	appropriate	ADJ
ajfa-6287	228	100	industry	industry	NOUN
ajfa-6287	228	101	.	.	PUNCT
ajfa-6287	229	1	business	business	NOUN
ajfa-6287	229	2	risk	risk	NOUN
ajfa-6287	229	3	is	be	AUX
ajfa-6287	229	4	measured	measure	VERB
ajfa-6287	229	5	by	by	ADP
ajfa-6287	229	6	the	the	DET
ajfa-6287	229	7	standard	standard	ADJ
ajfa-6287	229	8	deviation	deviation	NOUN
ajfa-6287	229	9	of	of	ADP
ajfa-6287	229	10	profit	profit	NOUN
ajfa-6287	229	11	before	before	ADP
ajfa-6287	229	12	interests	interest	NOUN
ajfa-6287	229	13	and	and	CCONJ
ajfa-6287	229	14	taxes	taxis	NOUN
ajfa-6287	229	15	in	in	ADP
ajfa-6287	229	16	four	four	NUM
ajfa-6287	229	17	quarterly	quarterly	ADJ
ajfa-6287	229	18	reporting	reporting	NOUN
ajfa-6287	229	19	periods	period	NOUN
ajfa-6287	229	20	of	of	ADP
ajfa-6287	229	21	each	each	DET
ajfa-6287	229	22	company	company	NOUN
ajfa-6287	229	23	and	and	CCONJ
ajfa-6287	229	24	classified	classify	VERB
ajfa-6287	229	25	as	as	ADP
ajfa-6287	229	26	high	high	ADJ
ajfa-6287	229	27	(	(	PUNCT
ajfa-6287	229	28	low	low	ADJ
ajfa-6287	229	29	)	)	PUNCT
ajfa-6287	229	30	if	if	SCONJ
ajfa-6287	229	31	the	the	DET
ajfa-6287	229	32	company	company	NOUN
ajfa-6287	229	33	’s	’s	PART
ajfa-6287	229	34	business	business	NOUN
ajfa-6287	229	35	risk	risk	NOUN
ajfa-6287	229	36	is	be	AUX
ajfa-6287	229	37	higher	high	ADJ
ajfa-6287	229	38	than	than	ADP
ajfa-6287	229	39	or	or	CCONJ
ajfa-6287	229	40	equal	equal	ADJ
ajfa-6287	229	41	to	to	ADP
ajfa-6287	229	42	(	(	PUNCT
ajfa-6287	229	43	lower	low	ADJ
ajfa-6287	229	44	than	than	ADP
ajfa-6287	229	45	)	)	PUNCT
ajfa-6287	229	46	the	the	DET
ajfa-6287	229	47	average	average	ADJ
ajfa-6287	229	48	business	business	NOUN
ajfa-6287	229	49	risk	risk	NOUN
ajfa-6287	229	50	of	of	ADP
ajfa-6287	229	51	the	the	DET
ajfa-6287	229	52	industry	industry	NOUN
ajfa-6287	229	53	where	where	SCONJ
ajfa-6287	229	54	the	the	DET
ajfa-6287	229	55	company	company	NOUN
ajfa-6287	229	56	runs	run	VERB
ajfa-6287	229	57	it	it	PRON
ajfa-6287	229	58	business	business	NOUN
ajfa-6287	229	59	.	.	PUNCT
ajfa-6287	230	1	meanwhile	meanwhile	ADV
ajfa-6287	230	2	,	,	PUNCT
ajfa-6287	230	3	financial	financial	ADJ
ajfa-6287	230	4	risk	risk	NOUN
ajfa-6287	230	5	is	be	AUX
ajfa-6287	230	6	measured	measure	VERB
ajfa-6287	230	7	by	by	ADP
ajfa-6287	230	8	the	the	DET
ajfa-6287	230	9	ratio	ratio	NOUN
ajfa-6287	230	10	of	of	ADP
ajfa-6287	230	11	total	total	ADJ
ajfa-6287	230	12	debt	debt	NOUN
ajfa-6287	230	13	to	to	ADP
ajfa-6287	230	14	total	total	ADJ
ajfa-6287	230	15	equity	equity	NOUN
ajfa-6287	230	16	and	and	CCONJ
ajfa-6287	230	17	classified	classify	VERB
ajfa-6287	230	18	as	as	ADP
ajfa-6287	230	19	high	high	ADJ
ajfa-6287	230	20	(	(	PUNCT
ajfa-6287	230	21	low	low	ADJ
ajfa-6287	230	22	)	)	PUNCT
ajfa-6287	230	23	if	if	SCONJ
ajfa-6287	230	24	the	the	DET
ajfa-6287	230	25	company	company	NOUN
ajfa-6287	230	26	’s	’s	PART
ajfa-6287	230	27	financial	financial	ADJ
ajfa-6287	230	28	risk	risk	NOUN
ajfa-6287	230	29	is	be	AUX
ajfa-6287	230	30	higher	high	ADJ
ajfa-6287	230	31	than	than	ADP
ajfa-6287	230	32	or	or	CCONJ
ajfa-6287	230	33	equal	equal	ADJ
ajfa-6287	230	34	to	to	ADP
ajfa-6287	230	35	(	(	PUNCT
ajfa-6287	230	36	lower	low	ADJ
ajfa-6287	230	37	than	than	ADP
ajfa-6287	230	38	)	)	PUNCT
ajfa-6287	230	39	the	the	DET
ajfa-6287	230	40	average	average	ADJ
ajfa-6287	230	41	financial	financial	ADJ
ajfa-6287	230	42	risk	risk	NOUN
ajfa-6287	230	43	of	of	ADP
ajfa-6287	230	44	the	the	DET
ajfa-6287	230	45	industry	industry	NOUN
ajfa-6287	230	46	where	where	SCONJ
ajfa-6287	230	47	the	the	DET
ajfa-6287	230	48	company	company	NOUN
ajfa-6287	230	49	runs	run	VERB
ajfa-6287	230	50	it	it	PRON
ajfa-6287	230	51	business	business	NOUN
ajfa-6287	230	52	.	.	PUNCT
ajfa-6287	231	1	companies	company	NOUN
ajfa-6287	231	2	with	with	ADP
ajfa-6287	231	3	greater	great	ADJ
ajfa-6287	231	4	absolute	absolute	ADJ
ajfa-6287	231	5	value	value	NOUN
ajfa-6287	231	6	of	of	ADP
ajfa-6287	231	7	earnings	earning	NOUN
ajfa-6287	231	8	forecast	forecast	NOUN
ajfa-6287	231	9	errors	error	NOUN
ajfa-6287	231	10	or	or	CCONJ
ajfa-6287	231	11	lower	low	ADJ
ajfa-6287	231	12	tendency	tendency	NOUN
ajfa-6287	231	13	of	of	ADP
ajfa-6287	231	14	income	income	NOUN
ajfa-6287	231	15	smoothing	smoothing	NOUN
ajfa-6287	231	16	tend	tend	VERB
ajfa-6287	231	17	to	to	PART
ajfa-6287	231	18	choose	choose	VERB
ajfa-6287	231	19	big	big	ADJ
ajfa-6287	231	20	audit	audit	NOUN
ajfa-6287	231	21	firms	firm	NOUN
ajfa-6287	231	22	because	because	SCONJ
ajfa-6287	231	23	big	big	ADJ
ajfa-6287	231	24	audit	audit	NOUN
ajfa-6287	231	25	firms	firm	NOUN
ajfa-6287	231	26	have	have	VERB
ajfa-6287	231	27	greater	great	ADJ
ajfa-6287	231	28	monitoring	monitoring	NOUN
ajfa-6287	231	29	strength	strength	NOUN
ajfa-6287	231	30	which	which	PRON
ajfa-6287	231	31	lower	lower	VERB
ajfa-6287	231	32	the	the	DET
ajfa-6287	231	33	probability	probability	NOUN
ajfa-6287	231	34	of	of	ADP
ajfa-6287	231	35	clients	client	NOUN
ajfa-6287	231	36	to	to	PART
ajfa-6287	231	37	commit	commit	VERB
ajfa-6287	231	38	opportunistic	opportunistic	ADJ
ajfa-6287	231	39	earnings	earning	NOUN
ajfa-6287	231	40	management	management	NOUN
ajfa-6287	231	41	.	.	PUNCT
ajfa-6287	232	1	meanwhile	meanwhile	ADV
ajfa-6287	232	2	,	,	PUNCT
ajfa-6287	232	3	companies	company	NOUN
ajfa-6287	232	4	with	with	ADP
ajfa-6287	232	5	intolerable	intolerable	ADJ
ajfa-6287	232	6	risk	risk	NOUN
ajfa-6287	232	7	(	(	PUNCT
ajfa-6287	232	8	those	those	PRON
ajfa-6287	232	9	with	with	ADP
ajfa-6287	232	10	high	high	ADJ
ajfa-6287	232	11	business	business	NOUN
ajfa-6287	232	12	and	and	CCONJ
ajfa-6287	232	13	financial	financial	ADJ
ajfa-6287	232	14	risks	risk	NOUN
ajfa-6287	232	15	)	)	PUNCT
ajfa-6287	232	16	tend	tend	VERB
ajfa-6287	232	17	to	to	PART
ajfa-6287	232	18	choose	choose	VERB
ajfa-6287	232	19	big	big	ADJ
ajfa-6287	232	20	audit	audit	NOUN
ajfa-6287	232	21	firms	firm	NOUN
ajfa-6287	232	22	because	because	SCONJ
ajfa-6287	232	23	they	they	PRON
ajfa-6287	232	24	expect	expect	VERB
ajfa-6287	232	25	to	to	PART
ajfa-6287	232	26	have	have	VERB
ajfa-6287	232	27	better	well	ADJ
ajfa-6287	232	28	image	image	NOUN
ajfa-6287	232	29	and	and	CCONJ
ajfa-6287	232	30	more	more	ADV
ajfa-6287	232	31	positive	positive	ADJ
ajfa-6287	232	32	market	market	NOUN
ajfa-6287	232	33	response	response	NOUN
ajfa-6287	232	34	from	from	ADP
ajfa-6287	232	35	the	the	DET
ajfa-6287	232	36	users	user	NOUN
ajfa-6287	232	37	of	of	ADP
ajfa-6287	232	38	financial	financial	ADJ
ajfa-6287	232	39	statements	statement	NOUN
ajfa-6287	232	40	.	.	PUNCT
ajfa-6287	233	1	to	to	PART
ajfa-6287	233	2	deal	deal	VERB
ajfa-6287	233	3	with	with	ADP
ajfa-6287	233	4	this	this	PRON
ajfa-6287	233	5	,	,	PUNCT
ajfa-6287	233	6	they	they	PRON
ajfa-6287	233	7	have	have	VERB
ajfa-6287	233	8	to	to	PART
ajfa-6287	233	9	pay	pay	VERB
ajfa-6287	233	10	higher	high	ADJ
ajfa-6287	233	11	fees	fee	NOUN
ajfa-6287	233	12	which	which	PRON
ajfa-6287	233	13	indicate	indicate	VERB
ajfa-6287	233	14	that	that	SCONJ
ajfa-6287	233	15	companies	company	NOUN
ajfa-6287	233	16	with	with	ADP
ajfa-6287	233	17	greater	great	ADJ
ajfa-6287	233	18	asset	asset	NOUN
ajfa-6287	233	19	size	size	NOUN
ajfa-6287	233	20	tend	tend	VERB
ajfa-6287	233	21	to	to	PART
ajfa-6287	233	22	choose	choose	VERB
ajfa-6287	233	23	big	big	ADJ
ajfa-6287	233	24	audit	audit	NOUN
ajfa-6287	233	25	firms	firm	NOUN
ajfa-6287	233	26	.	.	PUNCT
ajfa-6287	234	1	this	this	DET
ajfa-6287	234	2	research	research	NOUN
ajfa-6287	234	3	partially	partially	ADV
ajfa-6287	234	4	supports	support	VERB
ajfa-6287	234	5	beatty	beatty	PROPN
ajfa-6287	234	6	(	(	PUNCT
ajfa-6287	234	7	1986	1986	NUM
ajfa-6287	234	8	)	)	PUNCT
ajfa-6287	234	9	,	,	PUNCT
ajfa-6287	234	10	that	that	DET
ajfa-6287	234	11	big	big	ADJ
ajfa-6287	234	12	audit	audit	NOUN
ajfa-6287	234	13	firms	firm	NOUN
ajfa-6287	234	14	or	or	CCONJ
ajfa-6287	234	15	brand	brand	NOUN
ajfa-6287	234	16	name	name	NOUN
ajfa-6287	234	17	auditors	auditor	NOUN
ajfa-6287	234	18	tend	tend	VERB
ajfa-6287	234	19	to	to	PART
ajfa-6287	234	20	provide	provide	VERB
ajfa-6287	234	21	audit	audit	NOUN
ajfa-6287	234	22	services	service	NOUN
ajfa-6287	234	23	to	to	ADP
ajfa-6287	234	24	clients	client	NOUN
ajfa-6287	234	25	with	with	ADP
ajfa-6287	234	26	greater	great	ADJ
ajfa-6287	234	27	asset	asset	NOUN
ajfa-6287	234	28	size	size	NOUN
ajfa-6287	234	29	,	,	PUNCT
ajfa-6287	234	30	but	but	CCONJ
ajfa-6287	234	31	this	this	DET
ajfa-6287	234	32	research	research	NOUN
ajfa-6287	234	33	finds	find	VERB
ajfa-6287	234	34	that	that	SCONJ
ajfa-6287	234	35	clients	client	NOUN
ajfa-6287	234	36	with	with	ADP
ajfa-6287	234	37	intolerable	intolerable	ADJ
ajfa-6287	234	38	risk	risk	NOUN
ajfa-6287	234	39	tend	tend	VERB
ajfa-6287	234	40	to	to	PART
ajfa-6287	234	41	choose	choose	VERB
ajfa-6287	234	42	big	big	ADJ
ajfa-6287	234	43	audit	audit	NOUN
ajfa-6287	234	44	firms	firm	NOUN
ajfa-6287	234	45	which	which	PRON
ajfa-6287	234	46	opposes	oppose	VERB
ajfa-6287	234	47	beatty	beatty	PROPN
ajfa-6287	234	48	’s	’s	PART
ajfa-6287	234	49	finding	finding	NOUN
ajfa-6287	234	50	(	(	PUNCT
ajfa-6287	234	51	1986	1986	NUM
ajfa-6287	234	52	)	)	PUNCT
ajfa-6287	234	53	that	that	SCONJ
ajfa-6287	234	54	big	big	ADJ
ajfa-6287	234	55	audit	audit	NOUN
ajfa-6287	234	56	firms	firm	NOUN
ajfa-6287	234	57	prefer	prefer	VERB
ajfa-6287	234	58	clients	client	NOUN
ajfa-6287	234	59	with	with	ADP
ajfa-6287	234	60	lower	low	ADJ
ajfa-6287	234	61	financial	financial	ADJ
ajfa-6287	234	62	and	and	CCONJ
ajfa-6287	234	63	litigation	litigation	NOUN
ajfa-6287	234	64	risks	risk	NOUN
ajfa-6287	234	65	.	.	PUNCT
ajfa-6287	235	1	this	this	DET
ajfa-6287	235	2	research	research	NOUN
ajfa-6287	235	3	also	also	ADV
ajfa-6287	235	4	implicitly	implicitly	ADV
ajfa-6287	235	5	finds	find	VERB
ajfa-6287	235	6	that	that	SCONJ
ajfa-6287	235	7	non	non	ADJ
ajfa-6287	235	8	-	-	ADJ
ajfa-6287	235	9	big	big	ADJ
ajfa-6287	235	10	audit	audit	NOUN
ajfa-6287	235	11	firms	firm	NOUN
ajfa-6287	235	12	are	be	AUX
ajfa-6287	235	13	not	not	PART
ajfa-6287	235	14	capable	capable	ADJ
ajfa-6287	235	15	of	of	ADP
ajfa-6287	235	16	providing	provide	VERB
ajfa-6287	235	17	audit	audit	NOUN
ajfa-6287	235	18	services	service	NOUN
ajfa-6287	235	19	to	to	ADP
ajfa-6287	235	20	intolerable	intolerable	ADJ
ajfa-6287	235	21	risk	risk	NOUN
ajfa-6287	235	22	companies	company	NOUN
ajfa-6287	235	23	and	and	CCONJ
ajfa-6287	235	24	litigation	litigation	NOUN
ajfa-6287	235	25	environment	environment	NOUN
ajfa-6287	235	26	in	in	ADP
ajfa-6287	235	27	indonesia	indonesia	PROPN
ajfa-6287	235	28	is	be	AUX
ajfa-6287	235	29	not	not	PART
ajfa-6287	235	30	strong	strong	ADJ
ajfa-6287	235	31	,	,	PUNCT
ajfa-6287	235	32	as	as	SCONJ
ajfa-6287	235	33	suggested	suggest	VERB
ajfa-6287	235	34	by	by	ADP
ajfa-6287	235	35	datar	datar	NOUN
ajfa-6287	235	36	,	,	PUNCT
ajfa-6287	235	37	feltham	feltham	PROPN
ajfa-6287	235	38	,	,	PUNCT
ajfa-6287	235	39	&	&	CCONJ
ajfa-6287	235	40	hughes	hughes	PROPN
ajfa-6287	235	41	(	(	PUNCT
ajfa-6287	235	42	1991	1991	NUM
ajfa-6287	235	43	)	)	PUNCT
ajfa-6287	235	44	,	,	PUNCT
ajfa-6287	235	45	and	and	CCONJ
ajfa-6287	235	46	clarkson	clarkson	PROPN
ajfa-6287	235	47	&	&	CCONJ
ajfa-6287	235	48	simunic	simunic	PROPN
ajfa-6287	235	49	(	(	PUNCT
ajfa-6287	235	50	1994	1994	NUM
ajfa-6287	235	51	)	)	PUNCT
ajfa-6287	235	52	.	.	PUNCT
ajfa-6287	236	1	they	they	PRON
ajfa-6287	236	2	found	find	VERB
ajfa-6287	236	3	that	that	SCONJ
ajfa-6287	236	4	in	in	ADP
ajfa-6287	236	5	less	less	ADV
ajfa-6287	236	6	strong	strong	ADJ
ajfa-6287	236	7	litigation	litigation	NOUN
ajfa-6287	236	8	environment	environment	NOUN
ajfa-6287	236	9	,	,	PUNCT
ajfa-6287	236	10	clients	client	NOUN
ajfa-6287	236	11	choosing	choose	VERB
ajfa-6287	236	12	big	big	ADJ
ajfa-6287	236	13	audit	audit	NOUN
ajfa-6287	236	14	firms	firm	NOUN
ajfa-6287	236	15	tend	tend	VERB
ajfa-6287	236	16	to	to	PART
ajfa-6287	236	17	have	have	VERB
ajfa-6287	236	18	greater	great	ADJ
ajfa-6287	236	19	risk	risk	NOUN
ajfa-6287	236	20	.	.	PUNCT
ajfa-6287	237	1	acknowledgement	acknowledgement	NOUN
ajfa-6287	237	2	this	this	DET
ajfa-6287	237	3	paper	paper	NOUN
ajfa-6287	237	4	was	be	AUX
ajfa-6287	237	5	initially	initially	ADV
ajfa-6287	237	6	entitled	entitle	VERB
ajfa-6287	237	7	income	income	NOUN
ajfa-6287	237	8	smoothing	smooth	VERB
ajfa-6287	237	9	tendency	tendency	NOUN
ajfa-6287	237	10	,	,	PUNCT
ajfa-6287	237	11	risk	risk	NOUN
ajfa-6287	237	12	tolerance	tolerance	NOUN
ajfa-6287	237	13	,	,	PUNCT
ajfa-6287	237	14	and	and	CCONJ
ajfa-6287	237	15	audit	audit	NOUN
ajfa-6287	237	16	firm	firm	ADJ
ajfa-6287	237	17	size	size	NOUN
ajfa-6287	237	18	and	and	CCONJ
ajfa-6287	237	19	presented	present	VERB
ajfa-6287	237	20	in	in	ADP
ajfa-6287	237	21	1st	1st	ADJ
ajfa-6287	237	22	international	international	ADJ
ajfa-6287	237	23	conference	conference	NOUN
ajfa-6287	237	24	on	on	ADP
ajfa-6287	237	25	business	business	NOUN
ajfa-6287	237	26	,	,	PUNCT
ajfa-6287	237	27	economics	economic	NOUN
ajfa-6287	237	28	,	,	PUNCT
ajfa-6287	237	29	and	and	CCONJ
ajfa-6287	237	30	social	social	ADJ
ajfa-6287	237	31	sciences	science	NOUN
ajfa-6287	237	32	at	at	ADP
ajfa-6287	237	33	the	the	DET
ajfa-6287	237	34	grand	grand	ADJ
ajfa-6287	237	35	inna	inna	PROPN
ajfa-6287	237	36	kuta	kuta	PROPN
ajfa-6287	237	37	hotel	hotel	PROPN
ajfa-6287	237	38	,	,	PUNCT
ajfa-6287	237	39	bali	bali	PROPN
ajfa-6287	237	40	(	(	PUNCT
ajfa-6287	237	41	25	25	NUM
ajfa-6287	237	42	–	–	SYM
ajfa-6287	237	43	26	26	NUM
ajfa-6287	237	44	june	june	PROPN
ajfa-6287	237	45	2014	2014	NUM
ajfa-6287	237	46	)	)	PUNCT
ajfa-6287	237	47	.	.	PUNCT
ajfa-6287	238	1	current	current	ADJ
ajfa-6287	238	2	version	version	NOUN
ajfa-6287	238	3	involves	involve	VERB
ajfa-6287	238	4	greater	great	ADJ
ajfa-6287	238	5	number	number	NOUN
ajfa-6287	238	6	of	of	ADP
ajfa-6287	238	7	observations	observation	NOUN
ajfa-6287	238	8	(	(	PUNCT
ajfa-6287	238	9	2,240	2,240	NUM
ajfa-6287	238	10	company	company	NOUN
ajfa-6287	238	11	-	-	PUNCT
ajfa-6287	238	12	year	year	NOUN
ajfa-6287	238	13	observations	observation	NOUN
ajfa-6287	238	14	)	)	PUNCT
ajfa-6287	238	15	whereas	whereas	SCONJ
ajfa-6287	238	16	the	the	DET
ajfa-6287	238	17	previous	previous	ADJ
ajfa-6287	238	18	asian	asian	ADJ
ajfa-6287	238	19	journal	journal	NOUN
ajfa-6287	238	20	of	of	ADP
ajfa-6287	238	21	finance	finance	PROPN
ajfa-6287	238	22	&	&	CCONJ
ajfa-6287	238	23	accounting	accounting	PROPN
ajfa-6287	238	24	issn	issn	PROPN
ajfa-6287	238	25	1946	1946	NUM
ajfa-6287	238	26	-	-	PUNCT
ajfa-6287	238	27	052x	052x	PROPN
ajfa-6287	238	28	2014	2014	NUM
ajfa-6287	238	29	,	,	PUNCT
ajfa-6287	238	30	vol	vol	NOUN
ajfa-6287	238	31	.	.	PROPN
ajfa-6287	238	32	6	6	NUM
ajfa-6287	238	33	,	,	PUNCT
ajfa-6287	238	34	no	no	INTJ
ajfa-6287	238	35	.	.	NOUN
ajfa-6287	238	36	2	2	NUM
ajfa-6287	238	37	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6287	238	38	276	276	NUM
ajfa-6287	238	39	version	version	NOUN
ajfa-6287	238	40	was	be	AUX
ajfa-6287	238	41	with	with	ADP
ajfa-6287	238	42	1,500	1,500	NUM
ajfa-6287	238	43	company	company	NOUN
ajfa-6287	238	44	-	-	PUNCT
ajfa-6287	238	45	year	year	NOUN
ajfa-6287	238	46	observations	observation	NOUN
ajfa-6287	238	47	.	.	PUNCT
ajfa-6287	239	1	i	i	PRON
ajfa-6287	239	2	am	be	AUX
ajfa-6287	239	3	very	very	ADV
ajfa-6287	239	4	grateful	grateful	ADJ
ajfa-6287	239	5	for	for	ADP
ajfa-6287	239	6	comments	comment	NOUN
ajfa-6287	239	7	from	from	ADP
ajfa-6287	239	8	conference	conference	NOUN
ajfa-6287	239	9	participants	participant	NOUN
ajfa-6287	239	10	.	.	PUNCT
ajfa-6287	240	1	i	i	PRON
ajfa-6287	240	2	remain	remain	VERB
ajfa-6287	240	3	responsible	responsible	ADJ
ajfa-6287	240	4	for	for	ADP
ajfa-6287	240	5	any	any	DET
ajfa-6287	240	6	remaining	remain	VERB
ajfa-6287	240	7	errors	error	NOUN
ajfa-6287	240	8	or	or	CCONJ
ajfa-6287	240	9	omissions	omission	NOUN
ajfa-6287	240	10	.	.	PUNCT
ajfa-6287	241	1	references	reference	NOUN
ajfa-6287	241	2	bachar	bachar	PROPN
ajfa-6287	241	3	,	,	PUNCT
ajfa-6287	241	4	j.	j.	PROPN
ajfa-6287	241	5	(	(	PUNCT
ajfa-6287	241	6	1989	1989	NUM
ajfa-6287	241	7	)	)	PUNCT
ajfa-6287	241	8	.	.	PUNCT
ajfa-6287	242	1	auditing	audit	VERB
ajfa-6287	242	2	quality	quality	NOUN
ajfa-6287	242	3	,	,	PUNCT
ajfa-6287	242	4	signaling	signal	VERB
ajfa-6287	242	5	,	,	PUNCT
ajfa-6287	242	6	and	and	CCONJ
ajfa-6287	242	7	underwriting	underwriting	NOUN
ajfa-6287	242	8	contracts	contract	NOUN
ajfa-6287	242	9	.	.	PUNCT
ajfa-6287	243	1	contemporary	contemporary	ADJ
ajfa-6287	243	2	accounting	accounting	NOUN
ajfa-6287	243	3	research	research	NOUN
ajfa-6287	243	4	,	,	PUNCT
ajfa-6287	243	5	6(1	6(1	NUM
ajfa-6287	243	6	)	)	PUNCT
ajfa-6287	243	7	,	,	PUNCT
ajfa-6287	243	8	216	216	NUM
ajfa-6287	243	9	-	-	SYM
ajfa-6287	243	10	241	241	NUM
ajfa-6287	243	11	.	.	PUNCT
ajfa-6287	244	1	http://dx.doi.org/10.1111/j.1911-3846.1989.tb00754.x	http://dx.doi.org/10.1111/j.1911-3846.1989.tb00754.x	PROPN
ajfa-6287	244	2	beatty	beatty	PROPN
ajfa-6287	244	3	,	,	PUNCT
ajfa-6287	244	4	r.p	r.p	PROPN
ajfa-6287	244	5	.	.	PROPN
ajfa-6287	244	6	(	(	PUNCT
ajfa-6287	244	7	1986	1986	NUM
ajfa-6287	244	8	)	)	PUNCT
ajfa-6287	244	9	.	.	PUNCT
ajfa-6287	245	1	the	the	DET
ajfa-6287	245	2	initial	initial	ADJ
ajfa-6287	245	3	public	public	ADJ
ajfa-6287	245	4	offerings	offering	NOUN
ajfa-6287	245	5	market	market	NOUN
ajfa-6287	245	6	for	for	ADP
ajfa-6287	245	7	auditing	auditing	NOUN
ajfa-6287	245	8	services	service	NOUN
ajfa-6287	245	9	.	.	PUNCT
ajfa-6287	246	1	auditing	auditing	NOUN
ajfa-6287	246	2	research	research	NOUN
ajfa-6287	246	3	symposium	symposium	NOUN
ajfa-6287	246	4	at	at	ADP
ajfa-6287	246	5	the	the	DET
ajfa-6287	246	6	university	university	PROPN
ajfa-6287	246	7	of	of	ADP
ajfa-6287	246	8	illinois	illinois	PROPN
ajfa-6287	246	9	.	.	PUNCT
ajfa-6287	247	1	beatty	beatty	PROPN
ajfa-6287	247	2	,	,	PUNCT
ajfa-6287	247	3	r.p	r.p	PROPN
ajfa-6287	247	4	.	.	PROPN
ajfa-6287	247	5	(	(	PUNCT
ajfa-6287	247	6	1989	1989	NUM
ajfa-6287	247	7	)	)	PUNCT
ajfa-6287	247	8	.	.	PUNCT
ajfa-6287	248	1	auditor	auditor	NOUN
ajfa-6287	248	2	reputation	reputation	NOUN
ajfa-6287	248	3	and	and	CCONJ
ajfa-6287	248	4	the	the	DET
ajfa-6287	248	5	pricing	pricing	NOUN
ajfa-6287	248	6	of	of	ADP
ajfa-6287	248	7	initial	initial	ADJ
ajfa-6287	248	8	public	public	ADJ
ajfa-6287	248	9	offerings	offering	NOUN
ajfa-6287	248	10	.	.	PUNCT
ajfa-6287	249	1	the	the	DET
ajfa-6287	249	2	accounting	accounting	NOUN
ajfa-6287	249	3	review	review	NOUN
ajfa-6287	249	4	,	,	PUNCT
ajfa-6287	249	5	64	64	NUM
ajfa-6287	249	6	,	,	PUNCT
ajfa-6287	249	7	693	693	NUM
ajfa-6287	249	8	-	-	SYM
ajfa-6287	249	9	709	709	NUM
ajfa-6287	249	10	.	.	PUNCT
ajfa-6287	249	11	becker	becker	PROPN
ajfa-6287	249	12	,	,	PUNCT
ajfa-6287	249	13	c.l	c.l	PROPN
ajfa-6287	249	14	.	.	PROPN
ajfa-6287	249	15	,	,	PUNCT
ajfa-6287	249	16	defond	defond	NOUN
ajfa-6287	249	17	,	,	PUNCT
ajfa-6287	249	18	m.l	m.l	PROPN
ajfa-6287	249	19	.	.	PROPN
ajfa-6287	249	20	,	,	PUNCT
ajfa-6287	249	21	jiambalvo	jiambalvo	PROPN
ajfa-6287	249	22	,	,	PUNCT
ajfa-6287	249	23	j.	j.	PROPN
ajfa-6287	249	24	,	,	PUNCT
ajfa-6287	249	25	&	&	CCONJ
ajfa-6287	249	26	subramanyam	subramanyam	PROPN
ajfa-6287	249	27	,	,	PUNCT
ajfa-6287	249	28	k.r	k.r	PROPN
ajfa-6287	249	29	.	.	PROPN
ajfa-6287	249	30	(	(	PUNCT
ajfa-6287	249	31	1998	1998	NUM
ajfa-6287	249	32	)	)	PUNCT
ajfa-6287	249	33	.	.	PUNCT
ajfa-6287	250	1	the	the	DET
ajfa-6287	250	2	effect	effect	NOUN
ajfa-6287	250	3	of	of	ADP
ajfa-6287	250	4	audit	audit	NOUN
ajfa-6287	250	5	quality	quality	NOUN
ajfa-6287	250	6	on	on	ADP
ajfa-6287	250	7	earnings	earning	NOUN
ajfa-6287	250	8	management	management	NOUN
ajfa-6287	250	9	.	.	PUNCT
ajfa-6287	251	1	contemporary	contemporary	ADJ
ajfa-6287	251	2	accounting	accounting	PROPN
ajfa-6287	251	3	research	research	NOUN
ajfa-6287	251	4	,	,	PUNCT
ajfa-6287	251	5	15(1	15(1	NUM
ajfa-6287	251	6	)	)	PUNCT
ajfa-6287	251	7	,	,	PUNCT
ajfa-6287	251	8	4	4	NUM
ajfa-6287	251	9	-	-	SYM
ajfa-6287	251	10	24	24	NUM
ajfa-6287	251	11	.	.	PUNCT
ajfa-6287	252	1	http://dx.doi.org/10.1111/j.1911-3846.1998.tb00547.x	http://dx.doi.org/10.1111/j.1911-3846.1998.tb00547.x	NUM
ajfa-6287	252	2	benston	benston	NOUN
ajfa-6287	252	3	,	,	PUNCT
ajfa-6287	252	4	g.j	g.j	PROPN
ajfa-6287	252	5	.	.	PROPN
ajfa-6287	252	6	(	(	PUNCT
ajfa-6287	252	7	1969	1969	NUM
ajfa-6287	252	8	)	)	PUNCT
ajfa-6287	252	9	.	.	PUNCT
ajfa-6287	253	1	the	the	DET
ajfa-6287	253	2	value	value	NOUN
ajfa-6287	253	3	of	of	ADP
ajfa-6287	253	4	the	the	DET
ajfa-6287	253	5	sec	sec	PROPN
ajfa-6287	253	6	’s	’s	PART
ajfa-6287	253	7	accounting	accounting	NOUN
ajfa-6287	253	8	disclosure	disclosure	NOUN
ajfa-6287	253	9	requirements	requirement	NOUN
ajfa-6287	253	10	.	.	PUNCT
ajfa-6287	254	1	the	the	DET
ajfa-6287	254	2	accounting	accounting	NOUN
ajfa-6287	254	3	review	review	NOUN
ajfa-6287	254	4	,	,	PUNCT
ajfa-6287	254	5	44	44	NUM
ajfa-6287	254	6	,	,	PUNCT
ajfa-6287	254	7	515	515	NUM
ajfa-6287	254	8	-	-	SYM
ajfa-6287	254	9	532	532	NUM
ajfa-6287	254	10	.	.	PUNCT
ajfa-6287	254	11	burgstahler	burgstahler	NOUN
ajfa-6287	254	12	,	,	PUNCT
ajfa-6287	254	13	d.	d.	PROPN
ajfa-6287	254	14	,	,	PUNCT
ajfa-6287	254	15	&	&	CCONJ
ajfa-6287	254	16	dichev	dichev	PROPN
ajfa-6287	254	17	,	,	PUNCT
ajfa-6287	254	18	i.	i.	PROPN
ajfa-6287	254	19	(	(	PUNCT
ajfa-6287	254	20	1997	1997	NUM
ajfa-6287	254	21	)	)	PUNCT
ajfa-6287	254	22	.	.	PUNCT
ajfa-6287	255	1	earnings	earning	NOUN
ajfa-6287	255	2	management	management	NOUN
ajfa-6287	255	3	to	to	PART
ajfa-6287	255	4	avoid	avoid	VERB
ajfa-6287	255	5	earnings	earning	NOUN
ajfa-6287	255	6	decreases	decrease	NOUN
ajfa-6287	255	7	and	and	CCONJ
ajfa-6287	255	8	losses	loss	NOUN
ajfa-6287	255	9	.	.	PUNCT
ajfa-6287	256	1	journal	journal	NOUN
ajfa-6287	256	2	of	of	ADP
ajfa-6287	256	3	accounting	accounting	NOUN
ajfa-6287	256	4	and	and	CCONJ
ajfa-6287	256	5	economics	economic	NOUN
ajfa-6287	256	6	,	,	PUNCT
ajfa-6287	256	7	24(1	24(1	NUM
ajfa-6287	256	8	)	)	PUNCT
ajfa-6287	256	9	,	,	PUNCT
ajfa-6287	256	10	99	99	NUM
ajfa-6287	256	11	-	-	SYM
ajfa-6287	256	12	126	126	NUM
ajfa-6287	256	13	.	.	PUNCT
ajfa-6287	257	1	http://dx.doi.org/10.1016/s0165-4101(97)00017-7	http://dx.doi.org/10.1016/s0165-4101(97)00017-7	PROPN
ajfa-6287	257	2	clarkson	clarkson	PROPN
ajfa-6287	257	3	,	,	PUNCT
ajfa-6287	257	4	p.m.	p.m.	NOUN
ajfa-6287	257	5	,	,	PUNCT
ajfa-6287	257	6	&	&	CCONJ
ajfa-6287	257	7	simunic	simunic	PROPN
ajfa-6287	257	8	,	,	PUNCT
ajfa-6287	257	9	d.a	d.a	PROPN
ajfa-6287	257	10	.	.	PROPN
ajfa-6287	257	11	(	(	PUNCT
ajfa-6287	257	12	1994	1994	NUM
ajfa-6287	257	13	)	)	PUNCT
ajfa-6287	257	14	,	,	PUNCT
ajfa-6287	257	15	the	the	DET
ajfa-6287	257	16	association	association	NOUN
ajfa-6287	257	17	between	between	ADP
ajfa-6287	257	18	audit	audit	NOUN
ajfa-6287	257	19	quality	quality	NOUN
ajfa-6287	257	20	,	,	PUNCT
ajfa-6287	257	21	retained	retain	VERB
ajfa-6287	257	22	ownership	ownership	NOUN
ajfa-6287	257	23	,	,	PUNCT
ajfa-6287	257	24	and	and	CCONJ
ajfa-6287	257	25	firm	firm	ADJ
ajfa-6287	257	26	specific	specific	ADJ
ajfa-6287	257	27	risk	risk	NOUN
ajfa-6287	257	28	in	in	ADP
ajfa-6287	257	29	us	we	PRON
ajfa-6287	257	30	vs	vs	ADP
ajfa-6287	257	31	canadian	canadian	ADJ
ajfa-6287	257	32	ipo	ipo	PROPN
ajfa-6287	257	33	markets	market	NOUN
ajfa-6287	257	34	.	.	PUNCT
ajfa-6287	258	1	journal	journal	NOUN
ajfa-6287	258	2	of	of	ADP
ajfa-6287	258	3	accounting	accounting	NOUN
ajfa-6287	258	4	and	and	CCONJ
ajfa-6287	258	5	economics	economic	NOUN
ajfa-6287	258	6	,	,	PUNCT
ajfa-6287	258	7	17	17	NUM
ajfa-6287	258	8	,	,	PUNCT
ajfa-6287	258	9	207	207	NUM
ajfa-6287	258	10	-	-	SYM
ajfa-6287	258	11	228	228	NUM
ajfa-6287	258	12	.	.	PUNCT
ajfa-6287	259	1	http://dx.doi.org/10.1016/0165-4101(94)90010-8	http://dx.doi.org/10.1016/0165-4101(94)90010-8	PROPN
ajfa-6287	259	2	craswell	craswell	PROPN
ajfa-6287	259	3	,	,	PUNCT
ajfa-6287	259	4	a.	a.	PROPN
ajfa-6287	259	5	,	,	PUNCT
ajfa-6287	259	6	francis	francis	PROPN
ajfa-6287	259	7	,	,	PUNCT
ajfa-6287	259	8	j.	j.	PROPN
ajfa-6287	259	9	,	,	PUNCT
ajfa-6287	259	10	&	&	CCONJ
ajfa-6287	259	11	tylor	tylor	PROPN
ajfa-6287	259	12	,	,	PUNCT
ajfa-6287	259	13	s.	s.	PROPN
ajfa-6287	259	14	(	(	PUNCT
ajfa-6287	259	15	1995	1995	NUM
ajfa-6287	259	16	)	)	PUNCT
ajfa-6287	259	17	.	.	PUNCT
ajfa-6287	260	1	auditor	auditor	PROPN
ajfa-6287	260	2	brand	brand	NOUN
ajfa-6287	260	3	name	name	NOUN
ajfa-6287	260	4	reputation	reputation	NOUN
ajfa-6287	260	5	and	and	CCONJ
ajfa-6287	260	6	industry	industry	NOUN
ajfa-6287	260	7	specializations	specialization	NOUN
ajfa-6287	260	8	.	.	PUNCT
ajfa-6287	261	1	journal	journal	NOUN
ajfa-6287	261	2	of	of	ADP
ajfa-6287	261	3	accounting	accounting	NOUN
ajfa-6287	261	4	and	and	CCONJ
ajfa-6287	261	5	economics	economic	NOUN
ajfa-6287	261	6	,	,	PUNCT
ajfa-6287	261	7	20	20	NUM
ajfa-6287	261	8	,	,	PUNCT
ajfa-6287	261	9	297	297	NUM
ajfa-6287	261	10	-	-	SYM
ajfa-6287	261	11	322	322	NUM
ajfa-6287	261	12	.	.	PUNCT
ajfa-6287	262	1	http://dx.doi.org/10.1016/0165-4101(95)00403-3	http://dx.doi.org/10.1016/0165-4101(95)00403-3	PROPN
ajfa-6287	262	2	datar	datar	PROPN
ajfa-6287	262	3	,	,	PUNCT
ajfa-6287	262	4	s.m	s.m	PROPN
ajfa-6287	262	5	.	.	PROPN
ajfa-6287	262	6	,	,	PUNCT
ajfa-6287	262	7	feltham	feltham	PROPN
ajfa-6287	262	8	,	,	PUNCT
ajfa-6287	262	9	g.a	g.a	PROPN
ajfa-6287	262	10	.	.	PROPN
ajfa-6287	262	11	,	,	PUNCT
ajfa-6287	262	12	&	&	CCONJ
ajfa-6287	262	13	hughes	hughes	PROPN
ajfa-6287	262	14	,	,	PUNCT
ajfa-6287	262	15	j.s	j.s	PROPN
ajfa-6287	262	16	.	.	PROPN
ajfa-6287	262	17	(	(	PUNCT
ajfa-6287	262	18	1991	1991	NUM
ajfa-6287	262	19	)	)	PUNCT
ajfa-6287	262	20	,	,	PUNCT
ajfa-6287	262	21	the	the	DET
ajfa-6287	262	22	role	role	NOUN
ajfa-6287	262	23	of	of	ADP
ajfa-6287	262	24	audits	audits	NOUN
ajfa-6287	262	25	and	and	CCONJ
ajfa-6287	262	26	audit	audit	NOUN
ajfa-6287	262	27	quality	quality	NOUN
ajfa-6287	262	28	in	in	ADP
ajfa-6287	262	29	valuing	value	VERB
ajfa-6287	262	30	new	new	ADJ
ajfa-6287	262	31	issues	issue	NOUN
ajfa-6287	262	32	.	.	PUNCT
ajfa-6287	263	1	journal	journal	NOUN
ajfa-6287	263	2	of	of	ADP
ajfa-6287	263	3	accounting	accounting	PROPN
ajfa-6287	263	4	&	&	CCONJ
ajfa-6287	263	5	economics	economic	NOUN
ajfa-6287	263	6	,	,	PUNCT
ajfa-6287	263	7	14	14	NUM
ajfa-6287	263	8	,	,	PUNCT
ajfa-6287	263	9	3	3	NUM
ajfa-6287	263	10	-	-	SYM
ajfa-6287	263	11	49	49	NUM
ajfa-6287	263	12	.	.	PUNCT
ajfa-6287	264	1	http://dx.doi.org/10.1016/0167-7187(91)90057-r	http://dx.doi.org/10.1016/0167-7187(91)90057-r	X
ajfa-6287	264	2	davidson	davidson	PROPN
ajfa-6287	264	3	,	,	PUNCT
ajfa-6287	264	4	r.a	r.a	PROPN
ajfa-6287	264	5	.	.	PROPN
ajfa-6287	264	6	,	,	PUNCT
ajfa-6287	264	7	&	&	CCONJ
ajfa-6287	264	8	neu	neu	PROPN
ajfa-6287	264	9	,	,	PUNCT
ajfa-6287	264	10	d.	d.	PROPN
ajfa-6287	264	11	(	(	PUNCT
ajfa-6287	264	12	1993	1993	NUM
ajfa-6287	264	13	)	)	PUNCT
ajfa-6287	264	14	.	.	PUNCT
ajfa-6287	265	1	a	a	DET
ajfa-6287	265	2	note	note	NOUN
ajfa-6287	265	3	on	on	ADP
ajfa-6287	265	4	the	the	DET
ajfa-6287	265	5	association	association	NOUN
ajfa-6287	265	6	between	between	ADP
ajfa-6287	265	7	audit	audit	NOUN
ajfa-6287	265	8	firm	firm	ADJ
ajfa-6287	265	9	size	size	NOUN
ajfa-6287	265	10	and	and	CCONJ
ajfa-6287	265	11	audit	audit	NOUN
ajfa-6287	265	12	quality	quality	NOUN
ajfa-6287	265	13	.	.	PUNCT
ajfa-6287	266	1	contemporary	contemporary	ADJ
ajfa-6287	266	2	accounting	accounting	NOUN
ajfa-6287	266	3	research	research	NOUN
ajfa-6287	266	4	,	,	PUNCT
ajfa-6287	266	5	9	9	NUM
ajfa-6287	266	6	,	,	PUNCT
ajfa-6287	266	7	479	479	NUM
ajfa-6287	266	8	-	-	SYM
ajfa-6287	266	9	488	488	NUM
ajfa-6287	266	10	.	.	PUNCT
ajfa-6287	267	1	http://dx.doi.org/10.1111/j.1911-3846.1993.tb00893.x	http://dx.doi.org/10.1111/j.1911-3846.1993.tb00893.x	PROPN
ajfa-6287	267	2	deangelo	deangelo	PROPN
ajfa-6287	267	3	,	,	PUNCT
ajfa-6287	267	4	l.	l.	PROPN
ajfa-6287	267	5	(	(	PUNCT
ajfa-6287	267	6	1981	1981	NUM
ajfa-6287	267	7	)	)	PUNCT
ajfa-6287	267	8	.	.	PUNCT
ajfa-6287	268	1	auditor	auditor	NOUN
ajfa-6287	268	2	size	size	NOUN
ajfa-6287	268	3	and	and	CCONJ
ajfa-6287	268	4	auditor	auditor	NOUN
ajfa-6287	268	5	quality	quality	NOUN
ajfa-6287	268	6	.	.	PUNCT
ajfa-6287	269	1	journal	journal	PROPN
ajfa-6287	269	2	of	of	ADP
ajfa-6287	269	3	accounting	accounting	PROPN
ajfa-6287	269	4	&	&	CCONJ
ajfa-6287	269	5	economics	economic	NOUN
ajfa-6287	269	6	,	,	PUNCT
ajfa-6287	269	7	12	12	NUM
ajfa-6287	269	8	,	,	PUNCT
ajfa-6287	269	9	183	183	NUM
ajfa-6287	269	10	-	-	SYM
ajfa-6287	269	11	199	199	NUM
ajfa-6287	269	12	.	.	PUNCT
ajfa-6287	270	1	http://dx.doi.org/10.1016/0165-4101(81)90002-1	http://dx.doi.org/10.1016/0165-4101(81)90002-1	PROPN
ajfa-6287	271	1	dechow	dechow	ADJ
ajfa-6287	271	2	,	,	PUNCT
ajfa-6287	271	3	p.	p.	NOUN
ajfa-6287	271	4	,	,	PUNCT
ajfa-6287	271	5	sloan	sloan	PROPN
ajfa-6287	271	6	,	,	PUNCT
ajfa-6287	271	7	r.	r.	PROPN
ajfa-6287	271	8	,	,	PUNCT
ajfa-6287	271	9	&	&	CCONJ
ajfa-6287	271	10	sweeney	sweeney	PROPN
ajfa-6287	271	11	,	,	PUNCT
ajfa-6287	271	12	a.	a.	NOUN
ajfa-6287	271	13	(	(	PUNCT
ajfa-6287	271	14	1995	1995	NUM
ajfa-6287	271	15	)	)	PUNCT
ajfa-6287	271	16	.	.	PUNCT
ajfa-6287	272	1	detecting	detect	VERB
ajfa-6287	272	2	earnings	earning	NOUN
ajfa-6287	272	3	management	management	NOUN
ajfa-6287	272	4	.	.	PUNCT
ajfa-6287	273	1	the	the	DET
ajfa-6287	273	2	accounting	accounting	NOUN
ajfa-6287	273	3	review	review	NOUN
ajfa-6287	273	4	,	,	PUNCT
ajfa-6287	273	5	70	70	NUM
ajfa-6287	273	6	,	,	PUNCT
ajfa-6287	273	7	193–225	193–225	NUM
ajfa-6287	273	8	.	.	PUNCT
ajfa-6287	274	1	defond	defond	NOUN
ajfa-6287	274	2	,	,	PUNCT
ajfa-6287	274	3	m.l	m.l	PROPN
ajfa-6287	274	4	.	.	PUNCT
ajfa-6287	274	5	(	(	PUNCT
ajfa-6287	274	6	1992	1992	NUM
ajfa-6287	274	7	)	)	PUNCT
ajfa-6287	274	8	.	.	PUNCT
ajfa-6287	275	1	the	the	DET
ajfa-6287	275	2	association	association	NOUN
ajfa-6287	275	3	between	between	ADP
ajfa-6287	275	4	changes	change	NOUN
ajfa-6287	275	5	in	in	ADP
ajfa-6287	275	6	client	client	NOUN
ajfa-6287	275	7	firm	firm	NOUN
ajfa-6287	275	8	agency	agency	NOUN
ajfa-6287	275	9	costs	cost	NOUN
ajfa-6287	275	10	and	and	CCONJ
ajfa-6287	275	11	auditor	auditor	NOUN
ajfa-6287	275	12	switching	switching	NOUN
ajfa-6287	275	13	.	.	PUNCT
ajfa-6287	276	1	auditing	auditing	NOUN
ajfa-6287	276	2	:	:	PUNCT
ajfa-6287	276	3	a	a	DET
ajfa-6287	276	4	journal	journal	NOUN
ajfa-6287	276	5	of	of	ADP
ajfa-6287	276	6	practice	practice	NOUN
ajfa-6287	276	7	and	and	CCONJ
ajfa-6287	276	8	theory	theory	NOUN
ajfa-6287	276	9	,	,	PUNCT
ajfa-6287	276	10	11	11	NUM
ajfa-6287	276	11	,	,	PUNCT
ajfa-6287	276	12	16	16	NUM
ajfa-6287	276	13	-	-	SYM
ajfa-6287	276	14	31	31	NUM
ajfa-6287	276	15	.	.	PUNCT
ajfa-6287	277	1	degeorge	degeorge	VERB
ajfa-6287	277	2	,	,	PUNCT
ajfa-6287	277	3	f.	f.	PROPN
ajfa-6287	277	4	,	,	PUNCT
ajfa-6287	277	5	patel	patel	PROPN
ajfa-6287	277	6	,	,	PUNCT
ajfa-6287	277	7	j.	j.	PROPN
ajfa-6287	277	8	,	,	PUNCT
ajfa-6287	277	9	&	&	CCONJ
ajfa-6287	277	10	zeckhauser	zeckhauser	PROPN
ajfa-6287	277	11	,	,	PUNCT
ajfa-6287	277	12	r.	r.	PROPN
ajfa-6287	277	13	(	(	PUNCT
ajfa-6287	277	14	1999	1999	NUM
ajfa-6287	277	15	)	)	PUNCT
ajfa-6287	277	16	.	.	PUNCT
ajfa-6287	278	1	earnings	earning	NOUN
ajfa-6287	278	2	management	management	NOUN
ajfa-6287	278	3	to	to	PART
ajfa-6287	278	4	exceed	exceed	VERB
ajfa-6287	278	5	thresholds	threshold	NOUN
ajfa-6287	278	6	.	.	PUNCT
ajfa-6287	279	1	asian	asian	ADJ
ajfa-6287	279	2	journal	journal	PROPN
ajfa-6287	279	3	of	of	ADP
ajfa-6287	279	4	finance	finance	PROPN
ajfa-6287	279	5	&	&	CCONJ
ajfa-6287	279	6	accounting	accounting	PROPN
ajfa-6287	279	7	issn	issn	PROPN
ajfa-6287	279	8	1946	1946	NUM
ajfa-6287	279	9	-	-	PUNCT
ajfa-6287	279	10	052x	052x	PROPN
ajfa-6287	279	11	2014	2014	NUM
ajfa-6287	279	12	,	,	PUNCT
ajfa-6287	279	13	vol	vol	NOUN
ajfa-6287	279	14	.	.	PROPN
ajfa-6287	280	1	6	6	NUM
ajfa-6287	280	2	,	,	PUNCT
ajfa-6287	280	3	no	no	INTJ
ajfa-6287	280	4	.	.	NOUN
ajfa-6287	280	5	2	2	NUM
ajfa-6287	280	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-6287	280	7	277	277	NUM
ajfa-6287	280	8	journal	journal	NOUN
ajfa-6287	280	9	of	of	ADP
ajfa-6287	280	10	business	business	NOUN
ajfa-6287	280	11	,	,	PUNCT
ajfa-6287	280	12	72(1	72(1	NOUN
ajfa-6287	280	13	)	)	PUNCT
ajfa-6287	280	14	,	,	PUNCT
ajfa-6287	280	15	1	1	NUM
ajfa-6287	280	16	-	-	SYM
ajfa-6287	280	17	33	33	NUM
ajfa-6287	280	18	.	.	PUNCT
ajfa-6287	281	1	http://dx.doi.org/10.1086/209601	http://dx.doi.org/10.1086/209601	PROPN
ajfa-6287	281	2	dopuch	dopuch	PROPN
ajfa-6287	281	3	,	,	PUNCT
ajfa-6287	281	4	n.	n.	NOUN
ajfa-6287	281	5	,	,	PUNCT
ajfa-6287	281	6	&	&	CCONJ
ajfa-6287	281	7	simunic	simunic	PROPN
ajfa-6287	281	8	,	,	PUNCT
ajfa-6287	281	9	d.	d.	PROPN
ajfa-6287	281	10	(	(	PUNCT
ajfa-6287	281	11	1982	1982	NUM
ajfa-6287	281	12	)	)	PUNCT
ajfa-6287	281	13	.	.	PUNCT
ajfa-6287	282	1	competition	competition	NOUN
ajfa-6287	282	2	in	in	ADP
ajfa-6287	282	3	auditing	audit	VERB
ajfa-6287	282	4	:	:	PUNCT
ajfa-6287	282	5	an	an	DET
ajfa-6287	282	6	assessment	assessment	NOUN
ajfa-6287	282	7	.	.	PUNCT
ajfa-6287	283	1	fourth	fourth	ADJ
ajfa-6287	283	2	symposium	symposium	NOUN
ajfa-6287	283	3	on	on	ADP
ajfa-6287	283	4	auditing	auditing	NOUN
ajfa-6287	283	5	research	research	NOUN
ajfa-6287	283	6	,	,	PUNCT
ajfa-6287	283	7	university	university	PROPN
ajfa-6287	283	8	of	of	ADP
ajfa-6287	283	9	illinois	illinois	PROPN
ajfa-6287	283	10	.	.	PUNCT
ajfa-6287	284	1	francis	francis	PROPN
ajfa-6287	284	2	,	,	PUNCT
ajfa-6287	284	3	j.r	j.r	PROPN
ajfa-6287	284	4	.	.	PROPN
ajfa-6287	284	5	,	,	PUNCT
ajfa-6287	284	6	&	&	CCONJ
ajfa-6287	284	7	wilson	wilson	PROPN
ajfa-6287	284	8	,	,	PUNCT
ajfa-6287	284	9	e.r	e.r	PROPN
ajfa-6287	284	10	.	.	PROPN
ajfa-6287	284	11	(	(	PUNCT
ajfa-6287	284	12	1988	1988	NUM
ajfa-6287	284	13	)	)	PUNCT
ajfa-6287	284	14	.	.	PUNCT
ajfa-6287	285	1	auditor	auditor	NOUN
ajfa-6287	285	2	changes	change	NOUN
ajfa-6287	285	3	:	:	PUNCT
ajfa-6287	285	4	a	a	DET
ajfa-6287	285	5	joint	joint	ADJ
ajfa-6287	285	6	test	test	NOUN
ajfa-6287	285	7	of	of	ADP
ajfa-6287	285	8	theories	theory	NOUN
ajfa-6287	285	9	relating	relate	VERB
ajfa-6287	285	10	to	to	ADP
ajfa-6287	285	11	agency	agency	NOUN
ajfa-6287	285	12	costs	cost	NOUN
ajfa-6287	285	13	and	and	CCONJ
ajfa-6287	285	14	auditor	auditor	NOUN
ajfa-6287	285	15	differentiation	differentiation	NOUN
ajfa-6287	285	16	.	.	PUNCT
ajfa-6287	286	1	the	the	DET
ajfa-6287	286	2	accounting	accounting	NOUN
ajfa-6287	286	3	review	review	NOUN
ajfa-6287	286	4	,	,	PUNCT
ajfa-6287	286	5	63	63	NUM
ajfa-6287	286	6	(	(	PUNCT
ajfa-6287	286	7	october	october	PROPN
ajfa-6287	286	8	)	)	PUNCT
ajfa-6287	286	9	,	,	PUNCT
ajfa-6287	286	10	663	663	NUM
ajfa-6287	286	11	-	-	SYM
ajfa-6287	286	12	682	682	NUM
ajfa-6287	286	13	.	.	PUNCT
ajfa-6287	287	1	jensen	jensen	PROPN
ajfa-6287	287	2	,	,	PUNCT
ajfa-6287	287	3	m.c	m.c	PROPN
ajfa-6287	287	4	.	.	PROPN
ajfa-6287	287	5	,	,	PUNCT
ajfa-6287	287	6	&	&	CCONJ
ajfa-6287	287	7	meckling	meckling	PROPN
ajfa-6287	287	8	,	,	PUNCT
ajfa-6287	287	9	w.h	w.h	PROPN
ajfa-6287	287	10	.	.	PROPN
ajfa-6287	287	11	(	(	PUNCT
ajfa-6287	287	12	1976	1976	NUM
ajfa-6287	287	13	)	)	PUNCT
ajfa-6287	287	14	.	.	PUNCT
ajfa-6287	288	1	theory	theory	NOUN
ajfa-6287	288	2	of	of	ADP
ajfa-6287	288	3	the	the	DET
ajfa-6287	288	4	firm	firm	NOUN
ajfa-6287	288	5	:	:	PUNCT
ajfa-6287	288	6	managerial	managerial	ADJ
ajfa-6287	288	7	behaviour	behaviour	NOUN
ajfa-6287	288	8	,	,	PUNCT
ajfa-6287	288	9	agency	agency	NOUN
ajfa-6287	288	10	costs	cost	NOUN
ajfa-6287	288	11	,	,	PUNCT
ajfa-6287	288	12	and	and	CCONJ
ajfa-6287	288	13	ownership	ownership	NOUN
ajfa-6287	288	14	structure	structure	NOUN
ajfa-6287	288	15	.	.	PUNCT
ajfa-6287	289	1	journal	journal	NOUN
ajfa-6287	289	2	of	of	ADP
ajfa-6287	289	3	financial	financial	ADJ
ajfa-6287	289	4	economics	economic	NOUN
ajfa-6287	289	5	,	,	PUNCT
ajfa-6287	289	6	3	3	NUM
ajfa-6287	289	7	,	,	PUNCT
ajfa-6287	289	8	305	305	NUM
ajfa-6287	289	9	-	-	SYM
ajfa-6287	289	10	360	360	NUM
ajfa-6287	289	11	.	.	PUNCT
ajfa-6287	290	1	http://dx.doi.org/10.1016/s0022-5193(76)80085-9	http://dx.doi.org/10.1016/s0022-5193(76)80085-9	PROPN
ajfa-6287	290	2	mcnichols	mcnichols	PROPN
ajfa-6287	290	3	,	,	PUNCT
ajfa-6287	290	4	m.f	m.f	PROPN
ajfa-6287	290	5	.	.	PROPN
ajfa-6287	290	6	,	,	PUNCT
ajfa-6287	290	7	&	&	CCONJ
ajfa-6287	290	8	stubben	stubben	PROPN
ajfa-6287	290	9	,	,	PUNCT
ajfa-6287	290	10	s.r	s.r	PROPN
ajfa-6287	290	11	.	.	PROPN
ajfa-6287	290	12	(	(	PUNCT
ajfa-6287	290	13	2008	2008	NUM
ajfa-6287	290	14	)	)	PUNCT
ajfa-6287	290	15	.	.	PUNCT
ajfa-6287	291	1	does	do	AUX
ajfa-6287	291	2	earnings	earning	NOUN
ajfa-6287	291	3	management	management	NOUN
ajfa-6287	291	4	affect	affect	VERB
ajfa-6287	291	5	firms	firm	NOUN
ajfa-6287	291	6	investment	investment	NOUN
ajfa-6287	291	7	decisions	decision	NOUN
ajfa-6287	291	8	?	?	PUNCT
ajfa-6287	291	9	.	.	PUNCT
ajfa-6287	292	1	the	the	DET
ajfa-6287	292	2	accounting	accounting	PROPN
ajfa-6287	292	3	review	review	PROPN
ajfa-6287	292	4	,	,	PUNCT
ajfa-6287	292	5	83(6	83(6	PROPN
ajfa-6287	292	6	)	)	PUNCT
ajfa-6287	292	7	,	,	PUNCT
ajfa-6287	292	8	1571	1571	NUM
ajfa-6287	292	9	-	-	SYM
ajfa-6287	292	10	1603	1603	NUM
ajfa-6287	292	11	.	.	PUNCT
ajfa-6287	293	1	http://dx.doi.org/10.2308/accr.2008.83.6.1571	http://dx.doi.org/10.2308/accr.2008.83.6.1571	PROPN
ajfa-6287	293	2	palmrose	palmrose	VERB
ajfa-6287	293	3	,	,	PUNCT
ajfa-6287	293	4	z.	z.	PROPN
ajfa-6287	293	5	(	(	PUNCT
ajfa-6287	293	6	1984	1984	NUM
ajfa-6287	293	7	)	)	PUNCT
ajfa-6287	293	8	.	.	PUNCT
ajfa-6287	294	1	the	the	DET
ajfa-6287	294	2	demand	demand	NOUN
ajfa-6287	294	3	for	for	ADP
ajfa-6287	294	4	quality	quality	NOUN
ajfa-6287	294	5	-	-	PUNCT
ajfa-6287	294	6	differentiated	differentiate	VERB
ajfa-6287	294	7	audit	audit	NOUN
ajfa-6287	294	8	services	service	NOUN
ajfa-6287	294	9	in	in	ADP
ajfa-6287	294	10	an	an	DET
ajfa-6287	294	11	agency	agency	NOUN
ajfa-6287	294	12	cost	cost	NOUN
ajfa-6287	294	13	setting	setting	NOUN
ajfa-6287	294	14	:	:	PUNCT
ajfa-6287	294	15	an	an	DET
ajfa-6287	294	16	empirical	empirical	ADJ
ajfa-6287	294	17	analysis	analysis	NOUN
ajfa-6287	294	18	.	.	PUNCT
ajfa-6287	295	1	proceedings	proceeding	NOUN
ajfa-6287	295	2	of	of	ADP
ajfa-6287	295	3	the	the	DET
ajfa-6287	295	4	sixth	sixth	ADJ
ajfa-6287	295	5	symposium	symposium	NOUN
ajfa-6287	295	6	on	on	ADP
ajfa-6287	295	7	auditing	auditing	NOUN
ajfa-6287	295	8	research	research	NOUN
ajfa-6287	295	9	,	,	PUNCT
ajfa-6287	295	10	abdel	abdel	PROPN
ajfa-6287	295	11	-	-	PUNCT
ajfa-6287	295	12	khalik	khalik	PROPN
ajfa-6287	295	13	a.r	a.r	PROPN
ajfa-6287	295	14	.	.	PROPN
ajfa-6287	295	15	,	,	PUNCT
ajfa-6287	295	16	&	&	CCONJ
ajfa-6287	295	17	solomon	solomon	PROPN
ajfa-6287	295	18	,	,	PUNCT
ajfa-6287	295	19	i	i	PRON
ajfa-6287	295	20	(	(	PUNCT
ajfa-6287	295	21	ed	ed	NOUN
ajfa-6287	295	22	)	)	PUNCT
ajfa-6287	295	23	.	.	PUNCT
ajfa-6287	296	1	champaign	champaign	NOUN
ajfa-6287	296	2	:	:	PUNCT
ajfa-6287	296	3	university	university	NOUN
ajfa-6287	296	4	of	of	ADP
ajfa-6287	296	5	illinois	illinois	PROPN
ajfa-6287	296	6	press	press	PROPN
ajfa-6287	296	7	:	:	PUNCT
ajfa-6287	296	8	229	229	NUM
ajfa-6287	296	9	-	-	SYM
ajfa-6287	296	10	252	252	NUM
ajfa-6287	296	11	.	.	PUNCT
ajfa-6287	297	1	reilly	reilly	PROPN
ajfa-6287	297	2	,	,	PUNCT
ajfa-6287	297	3	f.k	f.k	PROPN
ajfa-6287	297	4	.	.	PROPN
ajfa-6287	297	5	,	,	PUNCT
ajfa-6287	297	6	&	&	CCONJ
ajfa-6287	297	7	brown	brown	PROPN
ajfa-6287	297	8	,	,	PUNCT
ajfa-6287	297	9	k.c	k.c	PROPN
ajfa-6287	297	10	.	.	PROPN
ajfa-6287	297	11	(	(	PUNCT
ajfa-6287	297	12	2009	2009	NUM
ajfa-6287	297	13	)	)	PUNCT
ajfa-6287	297	14	.	.	PUNCT
ajfa-6287	298	1	investment	investment	NOUN
ajfa-6287	298	2	analysis	analysis	NOUN
ajfa-6287	298	3	and	and	CCONJ
ajfa-6287	298	4	portfolio	portfolio	NOUN
ajfa-6287	298	5	management	management	NOUN
ajfa-6287	298	6	.	.	PUNCT
ajfa-6287	299	1	9th	9th	ADJ
ajfa-6287	299	2	edition	edition	PROPN
ajfa-6287	299	3	.	.	PUNCT
ajfa-6287	300	1	south	south	ADJ
ajfa-6287	300	2	-	-	PUNCT
ajfa-6287	300	3	western	western	PROPN
ajfa-6287	300	4	cengage	cengage	PROPN
ajfa-6287	300	5	learning	learning	PROPN
ajfa-6287	300	6	.	.	PUNCT
ajfa-6287	301	1	scott	scott	PROPN
ajfa-6287	301	2	,	,	PUNCT
ajfa-6287	301	3	w.	w.	PROPN
ajfa-6287	301	4	(	(	PUNCT
ajfa-6287	301	5	2000	2000	NUM
ajfa-6287	301	6	)	)	PUNCT
ajfa-6287	301	7	,	,	PUNCT
ajfa-6287	301	8	financial	financial	ADJ
ajfa-6287	301	9	accounting	accounting	NOUN
ajfa-6287	301	10	theory	theory	NOUN
ajfa-6287	301	11	.	.	PUNCT
ajfa-6287	302	1	prentice	prentice	PROPN
ajfa-6287	302	2	hall	hall	PROPN
ajfa-6287	302	3	,	,	PUNCT
ajfa-6287	302	4	chapter	chapter	NOUN
ajfa-6287	302	5	11	11	NUM
ajfa-6287	302	6	,	,	PUNCT
ajfa-6287	302	7	343	343	NUM
ajfa-6287	302	8	-	-	SYM
ajfa-6287	302	9	352	352	NUM
ajfa-6287	302	10	.	.	PUNCT
ajfa-6287	303	1	stubben	stubben	PROPN
ajfa-6287	303	2	,	,	PUNCT
ajfa-6287	303	3	s.	s.	PROPN
ajfa-6287	303	4	(	(	PUNCT
ajfa-6287	303	5	2008	2008	NUM
ajfa-6287	303	6	)	)	PUNCT
ajfa-6287	303	7	,	,	PUNCT
ajfa-6287	303	8	discretionary	discretionary	ADJ
ajfa-6287	303	9	revenues	revenue	NOUN
ajfa-6287	303	10	as	as	ADP
ajfa-6287	303	11	a	a	DET
ajfa-6287	303	12	measure	measure	NOUN
ajfa-6287	303	13	of	of	ADP
ajfa-6287	303	14	earnings	earning	NOUN
ajfa-6287	303	15	management	management	NOUN
ajfa-6287	303	16	.	.	PUNCT
ajfa-6287	304	1	working	work	VERB
ajfa-6287	304	2	paper	paper	NOUN
ajfa-6287	304	3	,	,	PUNCT
ajfa-6287	304	4	the	the	DET
ajfa-6287	304	5	university	university	NOUN
ajfa-6287	304	6	of	of	ADP
ajfa-6287	304	7	north	north	PROPN
ajfa-6287	304	8	carolina	carolina	PROPN
ajfa-6287	304	9	at	at	ADP
ajfa-6287	304	10	chapel	chapel	PROPN
ajfa-6287	304	11	hill	hill	PROPN
ajfa-6287	304	12	.	.	PUNCT
ajfa-6287	305	1	tucker	tucker	PROPN
ajfa-6287	305	2	,	,	PUNCT
ajfa-6287	305	3	j.w	j.w	PROPN
ajfa-6287	305	4	.	.	PROPN
ajfa-6287	305	5	,	,	PUNCT
ajfa-6287	305	6	&	&	CCONJ
ajfa-6287	305	7	zarowin	zarowin	PROPN
ajfa-6287	305	8	,	,	PUNCT
ajfa-6287	305	9	p.a	p.a	PROPN
ajfa-6287	305	10	.	.	PROPN
ajfa-6287	305	11	(	(	PUNCT
ajfa-6287	305	12	2006	2006	NUM
ajfa-6287	305	13	)	)	PUNCT
ajfa-6287	305	14	,	,	PUNCT
ajfa-6287	305	15	does	do	AUX
ajfa-6287	305	16	income	income	NOUN
ajfa-6287	305	17	smoothing	smooth	VERB
ajfa-6287	305	18	improve	improve	VERB
ajfa-6287	305	19	earnings	earning	NOUN
ajfa-6287	305	20	informativeness	informativeness	NOUN
ajfa-6287	305	21	?	?	PUNCT
ajfa-6287	305	22	.	.	PUNCT
ajfa-6287	306	1	the	the	DET
ajfa-6287	306	2	accounting	accounting	NOUN
ajfa-6287	306	3	review	review	NOUN
ajfa-6287	306	4	,	,	PUNCT
ajfa-6287	306	5	81(1	81(1	NUM
ajfa-6287	306	6	)	)	PUNCT
ajfa-6287	306	7	,	,	PUNCT
ajfa-6287	306	8	251	251	NUM
ajfa-6287	306	9	-	-	SYM
ajfa-6287	306	10	270	270	NUM
ajfa-6287	306	11	.	.	PUNCT
ajfa-6287	307	1	http://dx.doi.org/10.2308/accr.2006.81.1.251	http://dx.doi.org/10.2308/accr.2006.81.1.251	X
ajfa-6287	307	2	watts	watts	PROPN
ajfa-6287	307	3	,	,	PUNCT
ajfa-6287	307	4	r.l	r.l	PROPN
ajfa-6287	307	5	.	.	PROPN
ajfa-6287	307	6	,	,	PUNCT
ajfa-6287	307	7	&	&	CCONJ
ajfa-6287	307	8	zimmerman	zimmerman	PROPN
ajfa-6287	307	9	,	,	PUNCT
ajfa-6287	307	10	j.l	j.l	PROPN
ajfa-6287	307	11	.	.	PROPN
ajfa-6287	307	12	(	(	PUNCT
ajfa-6287	307	13	1978	1978	NUM
ajfa-6287	307	14	)	)	PUNCT
ajfa-6287	307	15	,	,	PUNCT
ajfa-6287	307	16	towards	towards	ADP
ajfa-6287	307	17	a	a	DET
ajfa-6287	307	18	positive	positive	ADJ
ajfa-6287	307	19	theory	theory	NOUN
ajfa-6287	307	20	of	of	ADP
ajfa-6287	307	21	the	the	DET
ajfa-6287	307	22	determination	determination	NOUN
ajfa-6287	307	23	of	of	ADP
ajfa-6287	307	24	accounting	accounting	NOUN
ajfa-6287	307	25	standard	standard	NOUN
ajfa-6287	307	26	.	.	PUNCT
ajfa-6287	308	1	the	the	DET
ajfa-6287	308	2	accounting	accounting	NOUN
ajfa-6287	308	3	review	review	NOUN
ajfa-6287	308	4	,	,	PUNCT
ajfa-6287	308	5	1	1	NUM
ajfa-6287	308	6	,	,	PUNCT
ajfa-6287	308	7	112	112	NUM
ajfa-6287	308	8	-	-	SYM
ajfa-6287	308	9	134	134	NUM
ajfa-6287	308	10	.	.	PUNCT
ajfa-6287	309	1	watts	watts	PROPN
ajfa-6287	309	2	,	,	PUNCT
ajfa-6287	309	3	r.l	r.l	PROPN
ajfa-6287	309	4	.	.	PROPN
ajfa-6287	309	5	,	,	PUNCT
ajfa-6287	309	6	&	&	CCONJ
ajfa-6287	309	7	zimmerman	zimmerman	PROPN
ajfa-6287	309	8	,	,	PUNCT
ajfa-6287	309	9	j.l	j.l	PROPN
ajfa-6287	309	10	.	.	PROPN
ajfa-6287	309	11	(	(	PUNCT
ajfa-6287	309	12	1983	1983	NUM
ajfa-6287	309	13	)	)	PUNCT
ajfa-6287	309	14	.	.	PUNCT
ajfa-6287	310	1	agency	agency	NOUN
ajfa-6287	310	2	problems	problem	NOUN
ajfa-6287	310	3	,	,	PUNCT
ajfa-6287	310	4	auditing	auditing	NOUN
ajfa-6287	310	5	,	,	PUNCT
ajfa-6287	310	6	and	and	CCONJ
ajfa-6287	310	7	the	the	DET
ajfa-6287	310	8	theory	theory	NOUN
ajfa-6287	310	9	of	of	ADP
ajfa-6287	310	10	the	the	DET
ajfa-6287	310	11	firm	firm	NOUN
ajfa-6287	310	12	:	:	PUNCT
ajfa-6287	310	13	some	some	DET
ajfa-6287	310	14	empirical	empirical	ADJ
ajfa-6287	310	15	evidence	evidence	NOUN
ajfa-6287	310	16	.	.	PUNCT
ajfa-6287	311	1	the	the	DET
ajfa-6287	311	2	journal	journal	PROPN
ajfa-6287	311	3	of	of	ADP
ajfa-6287	311	4	law	law	PROPN
ajfa-6287	311	5	&	&	CCONJ
ajfa-6287	311	6	economics	economic	NOUN
ajfa-6287	311	7	,	,	PUNCT
ajfa-6287	311	8	10	10	NUM
ajfa-6287	311	9	,	,	PUNCT
ajfa-6287	311	10	613	613	NUM
ajfa-6287	311	11	-	-	SYM
ajfa-6287	311	12	633	633	NUM
ajfa-6287	311	13	.	.	PUNCT
ajfa-6287	312	1	http://dx.doi.org/10.1086/467051	http://dx.doi.org/10.1086/467051	ADJ
ajfa-6287	312	2	copyright	copyright	NOUN
ajfa-6287	312	3	disclaimer	disclaimer	NOUN
ajfa-6287	312	4	copyright	copyright	NOUN
ajfa-6287	312	5	for	for	ADP
ajfa-6287	312	6	this	this	DET
ajfa-6287	312	7	article	article	NOUN
ajfa-6287	312	8	is	be	AUX
ajfa-6287	312	9	retained	retain	VERB
ajfa-6287	312	10	by	by	ADP
ajfa-6287	312	11	the	the	DET
ajfa-6287	312	12	author(s	author(s	PROPN
ajfa-6287	312	13	)	)	PUNCT
ajfa-6287	312	14	,	,	PUNCT
ajfa-6287	312	15	with	with	ADP
ajfa-6287	312	16	first	first	ADJ
ajfa-6287	312	17	publication	publication	NOUN
ajfa-6287	312	18	rights	right	NOUN
ajfa-6287	312	19	granted	grant	VERB
ajfa-6287	312	20	to	to	ADP
ajfa-6287	312	21	the	the	DET
ajfa-6287	312	22	journal	journal	NOUN
ajfa-6287	312	23	.	.	PUNCT
ajfa-6287	313	1	this	this	PRON
ajfa-6287	313	2	is	be	AUX
ajfa-6287	313	3	an	an	DET
ajfa-6287	313	4	open	open	ADJ
ajfa-6287	313	5	-	-	PUNCT
ajfa-6287	313	6	access	access	NOUN
ajfa-6287	313	7	article	article	NOUN
ajfa-6287	313	8	distributed	distribute	VERB
ajfa-6287	313	9	under	under	ADP
ajfa-6287	313	10	the	the	DET
ajfa-6287	313	11	terms	term	NOUN
ajfa-6287	313	12	and	and	CCONJ
ajfa-6287	313	13	conditions	condition	NOUN
ajfa-6287	313	14	of	of	ADP
ajfa-6287	313	15	the	the	DET
ajfa-6287	313	16	creative	creative	ADJ
ajfa-6287	313	17	commons	common	NOUN
ajfa-6287	313	18	attribution	attribution	NOUN
ajfa-6287	313	19	license	license	NOUN
ajfa-6287	313	20	(	(	PUNCT
ajfa-6287	313	21	http://creativecommons.org/licenses/by/3.0/	http://creativecommons.org/licenses/by/3.0/	PROPN
ajfa-6287	313	22	)	)	PUNCT
ajfa-6287	313	23	.	.	PUNCT