id	sid	tid	token	lemma	pos
ajfa-8550	1	1	microsoft	microsoft	PROPN
ajfa-8550	1	2	word	word	NOUN
ajfa-8550	1	3	8550	8550	NUM
ajfa-8550	1	4	-	-	SYM
ajfa-8550	1	5	31028	31028	NUM
ajfa-8550	1	6	-	-	PUNCT
ajfa-8550	1	7	2	2	NUM
ajfa-8550	1	8	-	-	PUNCT
ajfa-8550	1	9	-writer2	-writer2	PUNCT
ajfa-8550	1	10	-	-	ADJ
ajfa-8550	1	11	new	new	ADJ
ajfa-8550	1	12	asian	asian	ADJ
ajfa-8550	1	13	journal	journal	NOUN
ajfa-8550	1	14	of	of	ADP
ajfa-8550	1	15	finance	finance	PROPN
ajfa-8550	1	16	&	&	CCONJ
ajfa-8550	1	17	accounting	accounting	PROPN
ajfa-8550	1	18	issn	issn	PROPN
ajfa-8550	1	19	1946	1946	NUM
ajfa-8550	1	20	-	-	PUNCT
ajfa-8550	1	21	052x	052x	NOUN
ajfa-8550	1	22	2015	2015	NUM
ajfa-8550	1	23	,	,	PUNCT
ajfa-8550	1	24	vol	vol	NOUN
ajfa-8550	1	25	.	.	PROPN
ajfa-8550	1	26	7	7	NUM
ajfa-8550	1	27	,	,	PUNCT
ajfa-8550	1	28	no	no	INTJ
ajfa-8550	1	29	.	.	NOUN
ajfa-8550	1	30	2	2	NUM
ajfa-8550	1	31	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8550	1	32	239	239	NUM
ajfa-8550	1	33	gender	gender	NOUN
ajfa-8550	1	34	diversity	diversity	NOUN
ajfa-8550	1	35	of	of	ADP
ajfa-8550	1	36	audit	audit	NOUN
ajfa-8550	1	37	committees	committee	NOUN
ajfa-8550	1	38	and	and	CCONJ
ajfa-8550	1	39	audit	audit	NOUN
ajfa-8550	1	40	fees	fee	NOUN
ajfa-8550	1	41	:	:	PUNCT
ajfa-8550	1	42	evidence	evidence	NOUN
ajfa-8550	1	43	from	from	ADP
ajfa-8550	1	44	chinese	chinese	ADJ
ajfa-8550	1	45	listed	list	VERB
ajfa-8550	1	46	companies	company	NOUN
ajfa-8550	1	47	rui	rui	PROPN
ajfa-8550	1	48	xiang	xiang	PROPN
ajfa-8550	1	49	department	department	PROPN
ajfa-8550	1	50	of	of	ADP
ajfa-8550	1	51	corporate	corporate	ADJ
ajfa-8550	1	52	finance	finance	NOUN
ajfa-8550	1	53	&	&	CCONJ
ajfa-8550	1	54	accounting	accounting	PROPN
ajfa-8550	1	55	business	business	PROPN
ajfa-8550	1	56	school	school	NOUN
ajfa-8550	1	57	,	,	PUNCT
ajfa-8550	1	58	sichuan	sichuan	PROPN
ajfa-8550	1	59	university	university	PROPN
ajfa-8550	1	60	chengdu	chengdu	PROPN
ajfa-8550	1	61	,	,	PUNCT
ajfa-8550	1	62	sichuan	sichuan	PROPN
ajfa-8550	1	63	,	,	PUNCT
ajfa-8550	1	64	p.	p.	PROPN
ajfa-8550	1	65	r.	r.	PROPN
ajfa-8550	1	66	china	china	PROPN
ajfa-8550	1	67	610064	610064	NUM
ajfa-8550	2	1	e	e	NOUN
ajfa-8550	2	2	-	-	NOUN
ajfa-8550	2	3	mail	mail	NOUN
ajfa-8550	2	4	:	:	PUNCT
ajfa-8550	2	5	xiangrui@scu.edu.cn	xiangrui@scu.edu.cn	PROPN
ajfa-8550	2	6	meng	meng	PROPN
ajfa-8550	2	7	qin	qin	PROPN
ajfa-8550	2	8	department	department	PROPN
ajfa-8550	2	9	of	of	ADP
ajfa-8550	2	10	corporate	corporate	ADJ
ajfa-8550	2	11	finance	finance	NOUN
ajfa-8550	2	12	&	&	CCONJ
ajfa-8550	2	13	accounting	accounting	PROPN
ajfa-8550	2	14	business	business	PROPN
ajfa-8550	2	15	school	school	NOUN
ajfa-8550	2	16	,	,	PUNCT
ajfa-8550	2	17	sichuan	sichuan	PROPN
ajfa-8550	2	18	university	university	PROPN
ajfa-8550	2	19	chengdu	chengdu	PROPN
ajfa-8550	2	20	,	,	PUNCT
ajfa-8550	2	21	sichuan	sichuan	PROPN
ajfa-8550	2	22	,	,	PUNCT
ajfa-8550	2	23	p.	p.	PROPN
ajfa-8550	2	24	r.	r.	PROPN
ajfa-8550	2	25	china	china	PROPN
ajfa-8550	2	26	610064	610064	NUM
ajfa-8550	3	1	e	e	NOUN
ajfa-8550	3	2	-	-	NOUN
ajfa-8550	3	3	mail	mail	NOUN
ajfa-8550	3	4	:	:	PUNCT
ajfa-8550	3	5	mengqin@stu.scu.edu.cn	mengqin@stu.scu.edu.cn	PROPN
ajfa-8550	3	6	craig	craig	PROPN
ajfa-8550	3	7	a	a	DET
ajfa-8550	3	8	peterson	peterson	NOUN
ajfa-8550	3	9	(	(	PUNCT
ajfa-8550	3	10	corresponding	corresponding	ADJ
ajfa-8550	3	11	author	author	NOUN
ajfa-8550	3	12	)	)	PUNCT
ajfa-8550	3	13	department	department	NOUN
ajfa-8550	3	14	of	of	ADP
ajfa-8550	3	15	finance	finance	PROPN
ajfa-8550	3	16	&	&	CCONJ
ajfa-8550	3	17	commercial	commercial	ADJ
ajfa-8550	3	18	law	law	PROPN
ajfa-8550	3	19	haworth	haworth	NOUN
ajfa-8550	3	20	college	college	PROPN
ajfa-8550	3	21	of	of	ADP
ajfa-8550	3	22	business	business	NOUN
ajfa-8550	3	23	,	,	PUNCT
ajfa-8550	3	24	western	western	PROPN
ajfa-8550	3	25	michigan	michigan	PROPN
ajfa-8550	3	26	university	university	PROPN
ajfa-8550	3	27	kalamazoo	kalamazoo	PROPN
ajfa-8550	3	28	,	,	PUNCT
ajfa-8550	3	29	mi	mi	PROPN
ajfa-8550	3	30	49509	49509	NUM
ajfa-8550	3	31	e	e	NOUN
ajfa-8550	3	32	-	-	NOUN
ajfa-8550	3	33	mail	mail	NOUN
ajfa-8550	3	34	:	:	PUNCT
ajfa-8550	3	35	craig.peterson@wmich.edu	craig.peterson@wmich.edu	NOUN
ajfa-8550	3	36	received	receive	VERB
ajfa-8550	3	37	:	:	PUNCT
ajfa-8550	3	38	nov	nov	PROPN
ajfa-8550	3	39	.	.	PROPN
ajfa-8550	3	40	9	9	NUM
ajfa-8550	3	41	,	,	PUNCT
ajfa-8550	3	42	2015	2015	NUM
ajfa-8550	3	43	accepted	accept	VERB
ajfa-8550	3	44	:	:	PUNCT
ajfa-8550	3	45	dec	dec	PROPN
ajfa-8550	3	46	.	.	PROPN
ajfa-8550	3	47	14	14	NUM
ajfa-8550	3	48	,	,	PUNCT
ajfa-8550	3	49	2015	2015	NUM
ajfa-8550	3	50	published	publish	VERB
ajfa-8550	3	51	:	:	PUNCT
ajfa-8550	3	52	december	december	PROPN
ajfa-8550	3	53	14	14	NUM
ajfa-8550	3	54	,	,	PUNCT
ajfa-8550	3	55	2015	2015	NUM
ajfa-8550	3	56	doi:10.5296	doi:10.5296	NOUN
ajfa-8550	3	57	/	/	SYM
ajfa-8550	3	58	ajfa.v7i2.8550	ajfa.v7i2.8550	PUNCT
ajfa-8550	3	59	url	url	PROPN
ajfa-8550	3	60	:	:	PUNCT
ajfa-8550	3	61	http://dx.doi.org/10.5296/ajfa.v7i2.8550	http://dx.doi.org/10.5296/ajfa.v7i2.8550	X
ajfa-8550	3	62	abstract	abstract	ADJ
ajfa-8550	3	63	this	this	DET
ajfa-8550	3	64	paper	paper	NOUN
ajfa-8550	3	65	investigates	investigate	VERB
ajfa-8550	3	66	whether	whether	SCONJ
ajfa-8550	3	67	women	woman	NOUN
ajfa-8550	3	68	,	,	PUNCT
ajfa-8550	3	69	who	who	PRON
ajfa-8550	3	70	serve	serve	VERB
ajfa-8550	3	71	on	on	ADP
ajfa-8550	3	72	the	the	DET
ajfa-8550	3	73	audit	audit	NOUN
ajfa-8550	3	74	committee	committee	NOUN
ajfa-8550	3	75	of	of	ADP
ajfa-8550	3	76	the	the	DET
ajfa-8550	3	77	board	board	NOUN
ajfa-8550	3	78	,	,	PUNCT
ajfa-8550	3	79	can	can	AUX
ajfa-8550	3	80	have	have	VERB
ajfa-8550	3	81	a	a	DET
ajfa-8550	3	82	significant	significant	ADJ
ajfa-8550	3	83	impact	impact	NOUN
ajfa-8550	3	84	in	in	ADP
ajfa-8550	3	85	reducing	reduce	VERB
ajfa-8550	3	86	audit	audit	NOUN
ajfa-8550	3	87	fees	fee	NOUN
ajfa-8550	3	88	paid	pay	VERB
ajfa-8550	3	89	by	by	ADP
ajfa-8550	3	90	china	china	PROPN
ajfa-8550	3	91	's	's	PART
ajfa-8550	3	92	a	a	DET
ajfa-8550	3	93	-	-	PUNCT
ajfa-8550	3	94	share	share	NOUN
ajfa-8550	3	95	listed	list	VERB
ajfa-8550	3	96	companies	company	NOUN
ajfa-8550	3	97	during	during	ADP
ajfa-8550	3	98	the	the	DET
ajfa-8550	3	99	period	period	NOUN
ajfa-8550	3	100	2004	2004	NUM
ajfa-8550	3	101	to	to	ADP
ajfa-8550	3	102	2007	2007	NUM
ajfa-8550	3	103	.	.	PUNCT
ajfa-8550	4	1	we	we	PRON
ajfa-8550	4	2	show	show	VERB
ajfa-8550	4	3	that	that	SCONJ
ajfa-8550	4	4	audit	audit	NOUN
ajfa-8550	4	5	committees	committee	NOUN
ajfa-8550	4	6	composed	compose	VERB
ajfa-8550	4	7	of	of	ADP
ajfa-8550	4	8	both	both	DET
ajfa-8550	4	9	men	man	NOUN
ajfa-8550	4	10	and	and	CCONJ
ajfa-8550	4	11	asian	asian	ADJ
ajfa-8550	4	12	journal	journal	NOUN
ajfa-8550	4	13	of	of	ADP
ajfa-8550	4	14	finance	finance	PROPN
ajfa-8550	4	15	&	&	CCONJ
ajfa-8550	4	16	accounting	accounting	PROPN
ajfa-8550	4	17	issn	issn	PROPN
ajfa-8550	4	18	1946	1946	NUM
ajfa-8550	4	19	-	-	PUNCT
ajfa-8550	4	20	052x	052x	NOUN
ajfa-8550	4	21	2015	2015	NUM
ajfa-8550	4	22	,	,	PUNCT
ajfa-8550	4	23	vol	vol	NOUN
ajfa-8550	4	24	.	.	PROPN
ajfa-8550	4	25	7	7	NUM
ajfa-8550	4	26	,	,	PUNCT
ajfa-8550	4	27	no	no	INTJ
ajfa-8550	4	28	.	.	NOUN
ajfa-8550	4	29	2	2	NUM
ajfa-8550	4	30	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8550	4	31	240	240	NUM
ajfa-8550	4	32	women	woman	NOUN
ajfa-8550	4	33	pay	pay	VERB
ajfa-8550	4	34	significantly	significantly	ADV
ajfa-8550	4	35	smaller	small	ADJ
ajfa-8550	4	36	audit	audit	NOUN
ajfa-8550	4	37	fees	fee	NOUN
ajfa-8550	4	38	.	.	PUNCT
ajfa-8550	5	1	the	the	DET
ajfa-8550	5	2	relationship	relationship	NOUN
ajfa-8550	5	3	is	be	AUX
ajfa-8550	5	4	significantly	significantly	ADV
ajfa-8550	5	5	greater	great	ADJ
ajfa-8550	5	6	in	in	ADP
ajfa-8550	5	7	non	non	ADJ
ajfa-8550	5	8	-	-	ADJ
ajfa-8550	5	9	state	state	ADJ
ajfa-8550	5	10	enterprises	enterprise	NOUN
ajfa-8550	5	11	than	than	ADP
ajfa-8550	5	12	that	that	PRON
ajfa-8550	5	13	exhibited	exhibit	VERB
ajfa-8550	5	14	by	by	ADP
ajfa-8550	5	15	state	state	NOUN
ajfa-8550	5	16	-	-	PUNCT
ajfa-8550	5	17	owned	own	VERB
ajfa-8550	5	18	enterprises	enterprise	NOUN
ajfa-8550	5	19	and	and	CCONJ
ajfa-8550	5	20	significantly	significantly	ADV
ajfa-8550	5	21	greater	great	ADJ
ajfa-8550	5	22	in	in	ADP
ajfa-8550	5	23	companies	company	NOUN
ajfa-8550	5	24	deemed	deem	VERB
ajfa-8550	5	25	to	to	PART
ajfa-8550	5	26	have	have	VERB
ajfa-8550	5	27	weak	weak	ADJ
ajfa-8550	5	28	management	management	NOUN
ajfa-8550	5	29	vis	vis	X
ajfa-8550	5	30	-	-	X
ajfa-8550	5	31	à	à	X
ajfa-8550	5	32	-	-	PUNCT
ajfa-8550	5	33	vis	vis	X
ajfa-8550	5	34	strong	strong	ADJ
ajfa-8550	5	35	management	management	NOUN
ajfa-8550	5	36	.	.	PUNCT
ajfa-8550	6	1	further	further	ADJ
ajfa-8550	6	2	analysis	analysis	NOUN
ajfa-8550	6	3	shows	show	VERB
ajfa-8550	6	4	that	that	SCONJ
ajfa-8550	6	5	the	the	DET
ajfa-8550	6	6	composition	composition	NOUN
ajfa-8550	6	7	of	of	ADP
ajfa-8550	6	8	the	the	DET
ajfa-8550	6	9	committee	committee	NOUN
ajfa-8550	6	10	is	be	AUX
ajfa-8550	6	11	irrelevant	irrelevant	ADJ
ajfa-8550	6	12	when	when	SCONJ
ajfa-8550	6	13	management	management	NOUN
ajfa-8550	6	14	is	be	AUX
ajfa-8550	6	15	strong	strong	ADJ
ajfa-8550	6	16	,	,	PUNCT
ajfa-8550	6	17	regardless	regardless	ADV
ajfa-8550	6	18	of	of	ADP
ajfa-8550	6	19	whether	whether	SCONJ
ajfa-8550	6	20	it	it	PRON
ajfa-8550	6	21	provides	provide	VERB
ajfa-8550	6	22	guidance	guidance	NOUN
ajfa-8550	6	23	for	for	ADP
ajfa-8550	6	24	a	a	DET
ajfa-8550	6	25	state	state	NOUN
ajfa-8550	6	26	-	-	PUNCT
ajfa-8550	6	27	owned	own	VERB
ajfa-8550	6	28	enterprise	enterprise	NOUN
ajfa-8550	6	29	or	or	CCONJ
ajfa-8550	6	30	a	a	DET
ajfa-8550	6	31	strictly	strictly	ADV
ajfa-8550	6	32	public	public	ADJ
ajfa-8550	6	33	company	company	NOUN
ajfa-8550	6	34	.	.	PUNCT
ajfa-8550	7	1	when	when	SCONJ
ajfa-8550	7	2	management	management	NOUN
ajfa-8550	7	3	is	be	AUX
ajfa-8550	7	4	deemed	deem	VERB
ajfa-8550	7	5	weak	weak	ADJ
ajfa-8550	7	6	,	,	PUNCT
ajfa-8550	7	7	however	however	ADV
ajfa-8550	7	8	,	,	PUNCT
ajfa-8550	7	9	gender	gender	NOUN
ajfa-8550	7	10	diversity	diversity	NOUN
ajfa-8550	7	11	is	be	AUX
ajfa-8550	7	12	associated	associate	VERB
ajfa-8550	7	13	with	with	ADP
ajfa-8550	7	14	smaller	small	ADJ
ajfa-8550	7	15	fees	fee	NOUN
ajfa-8550	7	16	.	.	PUNCT
ajfa-8550	8	1	keywords	keyword	NOUN
ajfa-8550	8	2	:	:	PUNCT
ajfa-8550	8	3	corporate	corporate	ADJ
ajfa-8550	8	4	governance	governance	NOUN
ajfa-8550	8	5	,	,	PUNCT
ajfa-8550	8	6	china	china	PROPN
ajfa-8550	8	7	,	,	PUNCT
ajfa-8550	8	8	audit	audit	NOUN
ajfa-8550	8	9	committees	committee	NOUN
ajfa-8550	8	10	,	,	PUNCT
ajfa-8550	8	11	audit	audit	NOUN
ajfa-8550	8	12	fees	fee	NOUN
ajfa-8550	8	13	,	,	PUNCT
ajfa-8550	8	14	gender	gender	NOUN
ajfa-8550	8	15	diversity	diversity	NOUN
ajfa-8550	8	16	asian	asian	ADJ
ajfa-8550	8	17	journal	journal	NOUN
ajfa-8550	8	18	of	of	ADP
ajfa-8550	8	19	finance	finance	PROPN
ajfa-8550	8	20	&	&	CCONJ
ajfa-8550	8	21	accounting	accounting	PROPN
ajfa-8550	8	22	issn	issn	PROPN
ajfa-8550	8	23	1946	1946	NUM
ajfa-8550	8	24	-	-	PUNCT
ajfa-8550	8	25	052x	052x	NOUN
ajfa-8550	8	26	2015	2015	NUM
ajfa-8550	8	27	,	,	PUNCT
ajfa-8550	8	28	vol	vol	NOUN
ajfa-8550	8	29	.	.	PROPN
ajfa-8550	8	30	7	7	NUM
ajfa-8550	8	31	,	,	PUNCT
ajfa-8550	8	32	no	no	INTJ
ajfa-8550	8	33	.	.	NOUN
ajfa-8550	8	34	2	2	NUM
ajfa-8550	8	35	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8550	8	36	241	241	NUM
ajfa-8550	8	37	1	1	NUM
ajfa-8550	8	38	.	.	PUNCT
ajfa-8550	9	1	introduction	introduction	NOUN
ajfa-8550	9	2	the	the	DET
ajfa-8550	9	3	people	people	NOUN
ajfa-8550	9	4	’s	’s	PART
ajfa-8550	9	5	republic	republic	PROPN
ajfa-8550	9	6	of	of	ADP
ajfa-8550	9	7	china	china	PROPN
ajfa-8550	9	8	was	be	AUX
ajfa-8550	9	9	governed	govern	VERB
ajfa-8550	9	10	as	as	ADP
ajfa-8550	9	11	a	a	DET
ajfa-8550	9	12	planned	plan	VERB
ajfa-8550	9	13	economy	economy	NOUN
ajfa-8550	9	14	until	until	ADP
ajfa-8550	9	15	the	the	DET
ajfa-8550	9	16	1990s	1990	NOUN
ajfa-8550	9	17	when	when	SCONJ
ajfa-8550	9	18	the	the	DET
ajfa-8550	9	19	government	government	NOUN
ajfa-8550	9	20	allowed	allow	VERB
ajfa-8550	9	21	companies	company	NOUN
ajfa-8550	9	22	to	to	PART
ajfa-8550	9	23	go	go	VERB
ajfa-8550	9	24	public	public	ADJ
ajfa-8550	9	25	with	with	ADP
ajfa-8550	9	26	multiple	multiple	ADJ
ajfa-8550	9	27	classes	class	NOUN
ajfa-8550	9	28	of	of	ADP
ajfa-8550	9	29	stock	stock	NOUN
ajfa-8550	9	30	.	.	PUNCT
ajfa-8550	10	1	joint	joint	ADJ
ajfa-8550	10	2	-	-	PUNCT
ajfa-8550	10	3	equity	equity	NOUN
ajfa-8550	10	4	enterprises	enterprise	NOUN
ajfa-8550	10	5	appeared	appear	VERB
ajfa-8550	10	6	in	in	ADP
ajfa-8550	10	7	the	the	DET
ajfa-8550	10	8	1980s	1980	NOUN
ajfa-8550	10	9	,	,	PUNCT
ajfa-8550	10	10	and	and	CCONJ
ajfa-8550	10	11	in	in	ADP
ajfa-8550	10	12	1990	1990	NUM
ajfa-8550	10	13	and	and	CCONJ
ajfa-8550	10	14	1991	1991	NUM
ajfa-8550	10	15	stock	stock	NOUN
ajfa-8550	10	16	exchanges	exchange	NOUN
ajfa-8550	10	17	were	be	AUX
ajfa-8550	10	18	founded	found	VERB
ajfa-8550	10	19	in	in	ADP
ajfa-8550	10	20	shanghai	shanghai	PROPN
ajfa-8550	10	21	and	and	CCONJ
ajfa-8550	10	22	shenzhen	shenzhen	PROPN
ajfa-8550	10	23	,	,	PUNCT
ajfa-8550	10	24	marking	mark	VERB
ajfa-8550	10	25	the	the	DET
ajfa-8550	10	26	beginning	beginning	NOUN
ajfa-8550	10	27	of	of	ADP
ajfa-8550	10	28	china	china	PROPN
ajfa-8550	10	29	’s	’s	PART
ajfa-8550	10	30	equity	equity	NOUN
ajfa-8550	10	31	market	market	NOUN
ajfa-8550	10	32	.	.	PUNCT
ajfa-8550	11	1	the	the	DET
ajfa-8550	11	2	capital	capital	NOUN
ajfa-8550	11	3	market	market	NOUN
ajfa-8550	11	4	has	have	AUX
ajfa-8550	11	5	grown	grow	VERB
ajfa-8550	11	6	since	since	SCONJ
ajfa-8550	11	7	then	then	ADV
ajfa-8550	11	8	but	but	CCONJ
ajfa-8550	11	9	corporate	corporate	ADJ
ajfa-8550	11	10	governance	governance	NOUN
ajfa-8550	11	11	and	and	CCONJ
ajfa-8550	11	12	market	market	NOUN
ajfa-8550	11	13	supervision	supervision	NOUN
ajfa-8550	11	14	lag	lag	VERB
ajfa-8550	11	15	developed	develop	VERB
ajfa-8550	11	16	countries	country	NOUN
ajfa-8550	11	17	(	(	PUNCT
ajfa-8550	11	18	allen	allen	PROPN
ajfa-8550	11	19	,	,	PUNCT
ajfa-8550	11	20	qian	qian	PROPN
ajfa-8550	11	21	&	&	CCONJ
ajfa-8550	11	22	qian	qian	PROPN
ajfa-8550	11	23	,	,	PUNCT
ajfa-8550	11	24	2005	2005	NUM
ajfa-8550	11	25	)	)	PUNCT
ajfa-8550	11	26	.	.	PUNCT
ajfa-8550	12	1	most	most	ADJ
ajfa-8550	12	2	listed	list	VERB
ajfa-8550	12	3	companies	company	NOUN
ajfa-8550	12	4	are	be	AUX
ajfa-8550	12	5	state	state	NOUN
ajfa-8550	12	6	-	-	PUNCT
ajfa-8550	12	7	owned	own	VERB
ajfa-8550	12	8	and	and	CCONJ
ajfa-8550	12	9	management	management	NOUN
ajfa-8550	12	10	has	have	AUX
ajfa-8550	12	11	generally	generally	ADV
ajfa-8550	12	12	retained	retain	VERB
ajfa-8550	12	13	its	its	PRON
ajfa-8550	12	14	official	official	ADJ
ajfa-8550	12	15	administrative	administrative	ADJ
ajfa-8550	12	16	posts	post	NOUN
ajfa-8550	12	17	or	or	CCONJ
ajfa-8550	12	18	ranks	rank	NOUN
ajfa-8550	12	19	.	.	PUNCT
ajfa-8550	13	1	agency	agency	NOUN
ajfa-8550	13	2	conflicts	conflict	NOUN
ajfa-8550	13	3	are	be	AUX
ajfa-8550	13	4	common	common	ADJ
ajfa-8550	13	5	as	as	ADP
ajfa-8550	13	6	corporate	corporate	ADJ
ajfa-8550	13	7	governance	governance	NOUN
ajfa-8550	13	8	is	be	AUX
ajfa-8550	13	9	still	still	ADV
ajfa-8550	13	10	in	in	ADP
ajfa-8550	13	11	its	its	PRON
ajfa-8550	13	12	infancy	infancy	NOUN
ajfa-8550	13	13	.	.	PUNCT
ajfa-8550	14	1	management	management	NOUN
ajfa-8550	14	2	engages	engage	VERB
ajfa-8550	14	3	in	in	ADP
ajfa-8550	14	4	rent	rent	NOUN
ajfa-8550	14	5	-	-	PUNCT
ajfa-8550	14	6	seeking	seek	VERB
ajfa-8550	14	7	activities	activity	NOUN
ajfa-8550	14	8	and	and	CCONJ
ajfa-8550	14	9	demands	demand	VERB
ajfa-8550	14	10	personal	personal	ADJ
ajfa-8550	14	11	perquisites	perquisite	NOUN
ajfa-8550	14	12	(	(	PUNCT
ajfa-8550	14	13	lin	lin	PROPN
ajfa-8550	14	14	&	&	CCONJ
ajfa-8550	14	15	lu	lu	PROPN
ajfa-8550	14	16	,	,	PUNCT
ajfa-8550	14	17	2009	2009	NUM
ajfa-8550	14	18	)	)	PUNCT
ajfa-8550	14	19	.	.	PUNCT
ajfa-8550	15	1	firms	firm	NOUN
ajfa-8550	15	2	lack	lack	VERB
ajfa-8550	15	3	effective	effective	ADJ
ajfa-8550	15	4	market	market	NOUN
ajfa-8550	15	5	supervision	supervision	NOUN
ajfa-8550	15	6	and	and	CCONJ
ajfa-8550	15	7	investors	investor	NOUN
ajfa-8550	15	8	need	need	VERB
ajfa-8550	15	9	protection	protection	NOUN
ajfa-8550	15	10	.	.	PUNCT
ajfa-8550	16	1	that	that	PRON
ajfa-8550	16	2	is	be	AUX
ajfa-8550	16	3	not	not	PART
ajfa-8550	16	4	to	to	PART
ajfa-8550	16	5	say	say	VERB
ajfa-8550	16	6	that	that	SCONJ
ajfa-8550	16	7	the	the	DET
ajfa-8550	16	8	developed	developed	ADJ
ajfa-8550	16	9	world	world	NOUN
ajfa-8550	16	10	’s	’s	PART
ajfa-8550	16	11	equity	equity	NOUN
ajfa-8550	16	12	markets	market	NOUN
ajfa-8550	16	13	do	do	AUX
ajfa-8550	16	14	not	not	PART
ajfa-8550	16	15	struggle	struggle	VERB
ajfa-8550	16	16	with	with	ADP
ajfa-8550	16	17	similar	similar	ADJ
ajfa-8550	16	18	agency	agency	NOUN
ajfa-8550	16	19	problems	problem	NOUN
ajfa-8550	16	20	.	.	PUNCT
ajfa-8550	17	1	for	for	ADP
ajfa-8550	17	2	instance	instance	NOUN
ajfa-8550	17	3	,	,	PUNCT
ajfa-8550	17	4	the	the	DET
ajfa-8550	17	5	sarbanes	sarbane	NOUN
ajfa-8550	17	6	–	–	PUNCT
ajfa-8550	17	7	oxley	oxley	ADJ
ajfa-8550	17	8	act	act	NOUN
ajfa-8550	17	9	(	(	PUNCT
ajfa-8550	17	10	pub.l	pub.l	PROPN
ajfa-8550	17	11	.	.	PUNCT
ajfa-8550	18	1	107	107	NUM
ajfa-8550	18	2	-	-	SYM
ajfa-8550	18	3	204	204	NUM
ajfa-8550	18	4	,	,	PUNCT
ajfa-8550	18	5	116	116	NUM
ajfa-8550	18	6	stat	stat	NOUN
ajfa-8550	18	7	.	.	PUNCT
ajfa-8550	19	1	745	745	NUM
ajfa-8550	19	2	)	)	PUNCT
ajfa-8550	19	3	was	be	AUX
ajfa-8550	19	4	enacted	enact	VERB
ajfa-8550	19	5	july	july	PROPN
ajfa-8550	19	6	30	30	NUM
ajfa-8550	19	7	,	,	PUNCT
ajfa-8550	19	8	2002	2002	NUM
ajfa-8550	19	9	,	,	PUNCT
ajfa-8550	19	10	“	"	PUNCT
ajfa-8550	19	11	to	to	PART
ajfa-8550	19	12	protect	protect	VERB
ajfa-8550	19	13	investors	investor	NOUN
ajfa-8550	19	14	by	by	ADP
ajfa-8550	19	15	improving	improve	VERB
ajfa-8550	19	16	the	the	DET
ajfa-8550	19	17	accuracy	accuracy	NOUN
ajfa-8550	19	18	and	and	CCONJ
ajfa-8550	19	19	reliability	reliability	NOUN
ajfa-8550	19	20	of	of	ADP
ajfa-8550	19	21	corporate	corporate	ADJ
ajfa-8550	19	22	disclosures	disclosure	NOUN
ajfa-8550	19	23	made	make	VERB
ajfa-8550	19	24	pursuant	pursuant	ADJ
ajfa-8550	19	25	to	to	ADP
ajfa-8550	19	26	the	the	DET
ajfa-8550	19	27	securities	security	NOUN
ajfa-8550	19	28	laws	law	NOUN
ajfa-8550	19	29	,	,	PUNCT
ajfa-8550	19	30	and	and	CCONJ
ajfa-8550	19	31	for	for	ADP
ajfa-8550	19	32	other	other	ADJ
ajfa-8550	19	33	purposes	purpose	NOUN
ajfa-8550	19	34	.	.	PUNCT
ajfa-8550	19	35	”	"	PUNCT
ajfa-8550	20	1	title	title	NOUN
ajfa-8550	20	2	iii	iii	NUM
ajfa-8550	20	3	corporate	corporate	ADJ
ajfa-8550	20	4	responsibility	responsibility	NOUN
ajfa-8550	20	5	,	,	PUNCT
ajfa-8550	20	6	§	§	PROPN
ajfa-8550	20	7	301	301	NUM
ajfa-8550	20	8	public	public	ADJ
ajfa-8550	20	9	company	company	NOUN
ajfa-8550	20	10	audit	audit	NOUN
ajfa-8550	20	11	committees	committee	NOUN
ajfa-8550	20	12	sets	set	VERB
ajfa-8550	20	13	forth	forth	ADP
ajfa-8550	20	14	standards	standard	NOUN
ajfa-8550	20	15	including	include	VERB
ajfa-8550	20	16	(	(	PUNCT
ajfa-8550	20	17	3	3	X
ajfa-8550	20	18	)	)	PUNCT
ajfa-8550	20	19	independence	independence	NOUN
ajfa-8550	20	20	of	of	ADP
ajfa-8550	20	21	audit	audit	NOUN
ajfa-8550	20	22	committee	committee	NOUN
ajfa-8550	20	23	members	member	NOUN
ajfa-8550	20	24	.	.	PUNCT
ajfa-8550	21	1	§	§	NOUN
ajfa-8550	21	2	407	407	NUM
ajfa-8550	21	3	mandates	mandate	NOUN
ajfa-8550	21	4	audit	audit	NOUN
ajfa-8550	21	5	companies	company	NOUN
ajfa-8550	21	6	include	include	VERB
ajfa-8550	21	7	at	at	ADV
ajfa-8550	21	8	least	least	ADV
ajfa-8550	21	9	one	one	NUM
ajfa-8550	21	10	member	member	NOUN
ajfa-8550	21	11	who	who	PRON
ajfa-8550	21	12	is	be	AUX
ajfa-8550	21	13	a	a	DET
ajfa-8550	21	14	financial	financial	ADJ
ajfa-8550	21	15	expert	expert	NOUN
ajfa-8550	21	16	.	.	PUNCT
ajfa-8550	22	1	similarly	similarly	ADV
ajfa-8550	22	2	,	,	PUNCT
ajfa-8550	22	3	the	the	DET
ajfa-8550	22	4	securities	security	NOUN
ajfa-8550	22	5	regulatory	regulatory	ADJ
ajfa-8550	22	6	commission	commission	PROPN
ajfa-8550	22	7	and	and	CCONJ
ajfa-8550	22	8	the	the	DET
ajfa-8550	22	9	national	national	ADJ
ajfa-8550	22	10	economics	economics	PROPN
ajfa-8550	22	11	and	and	CCONJ
ajfa-8550	22	12	trade	trade	NOUN
ajfa-8550	22	13	commission	commission	NOUN
ajfa-8550	22	14	of	of	ADP
ajfa-8550	22	15	the	the	DET
ajfa-8550	22	16	people	people	NOUN
ajfa-8550	22	17	’s	’s	PART
ajfa-8550	22	18	republic	republic	NOUN
ajfa-8550	22	19	of	of	ADP
ajfa-8550	22	20	china	china	PROPN
ajfa-8550	22	21	jointly	jointly	ADV
ajfa-8550	22	22	issued	issue	VERB
ajfa-8550	22	23	the	the	DET
ajfa-8550	22	24	code	code	NOUN
ajfa-8550	22	25	of	of	ADP
ajfa-8550	22	26	corporate	corporate	ADJ
ajfa-8550	22	27	governance	governance	NOUN
ajfa-8550	22	28	for	for	ADP
ajfa-8550	22	29	chinese	chinese	ADJ
ajfa-8550	22	30	listed	list	VERB
ajfa-8550	22	31	companies	company	NOUN
ajfa-8550	22	32	in	in	ADP
ajfa-8550	22	33	2002	2002	NUM
ajfa-8550	22	34	.	.	PUNCT
ajfa-8550	23	1	chapter	chapter	NOUN
ajfa-8550	23	2	ⅲ	ⅲ	ADJ
ajfa-8550	23	3	directors	director	NOUN
ajfa-8550	23	4	and	and	CCONJ
ajfa-8550	23	5	board	board	NOUN
ajfa-8550	23	6	of	of	ADP
ajfa-8550	23	7	directors	director	NOUN
ajfa-8550	23	8	,	,	PUNCT
ajfa-8550	23	9	§	§	PROPN
ajfa-8550	23	10	6	6	NUM
ajfa-8550	23	11	special	special	ADJ
ajfa-8550	23	12	committees	committee	NOUN
ajfa-8550	23	13	of	of	ADP
ajfa-8550	23	14	the	the	DET
ajfa-8550	23	15	board	board	NOUN
ajfa-8550	23	16	states(52)in	states(52)in	PROPN
ajfa-8550	23	17	listed	list	VERB
ajfa-8550	23	18	companies	company	NOUN
ajfa-8550	23	19	,	,	PUNCT
ajfa-8550	23	20	the	the	DET
ajfa-8550	23	21	board	board	NOUN
ajfa-8550	23	22	of	of	ADP
ajfa-8550	23	23	directors	director	NOUN
ajfa-8550	23	24	can	can	AUX
ajfa-8550	23	25	form	form	VERB
ajfa-8550	23	26	audit	audit	NOUN
ajfa-8550	23	27	committees	committee	NOUN
ajfa-8550	23	28	based	base	VERB
ajfa-8550	23	29	on	on	ADP
ajfa-8550	23	30	the	the	DET
ajfa-8550	23	31	decision	decision	NOUN
ajfa-8550	23	32	of	of	ADP
ajfa-8550	23	33	general	general	ADJ
ajfa-8550	23	34	meetings	meeting	NOUN
ajfa-8550	23	35	,	,	PUNCT
ajfa-8550	23	36	most	most	ADJ
ajfa-8550	23	37	of	of	ADP
ajfa-8550	23	38	the	the	DET
ajfa-8550	23	39	audit	audit	NOUN
ajfa-8550	23	40	committee	committee	NOUN
ajfa-8550	23	41	’s	’s	PART
ajfa-8550	23	42	members	member	NOUN
ajfa-8550	23	43	should	should	AUX
ajfa-8550	23	44	be	be	AUX
ajfa-8550	23	45	independent	independent	ADJ
ajfa-8550	23	46	directors	director	NOUN
ajfa-8550	23	47	,	,	PUNCT
ajfa-8550	23	48	and	and	CCONJ
ajfa-8550	23	49	at	at	ADV
ajfa-8550	23	50	least	least	ADV
ajfa-8550	23	51	one	one	NUM
ajfa-8550	23	52	member	member	NOUN
ajfa-8550	23	53	should	should	AUX
ajfa-8550	23	54	have	have	VERB
ajfa-8550	23	55	accounting	accounting	NOUN
ajfa-8550	23	56	expertise	expertise	NOUN
ajfa-8550	23	57	.	.	PUNCT
ajfa-8550	24	1	it	it	PRON
ajfa-8550	24	2	also	also	ADV
ajfa-8550	24	3	lists	list	VERB
ajfa-8550	24	4	clearly	clearly	ADV
ajfa-8550	24	5	(	(	PUNCT
ajfa-8550	24	6	54)the	54)the	DET
ajfa-8550	24	7	major	major	ADJ
ajfa-8550	24	8	responsibilities	responsibility	NOUN
ajfa-8550	24	9	of	of	ADP
ajfa-8550	24	10	audit	audit	NOUN
ajfa-8550	24	11	committees	committee	NOUN
ajfa-8550	24	12	.	.	PUNCT
ajfa-8550	25	1	however	however	ADV
ajfa-8550	25	2	,	,	PUNCT
ajfa-8550	25	3	audit	audit	NOUN
ajfa-8550	25	4	committee	committee	NOUN
ajfa-8550	25	5	formation	formation	NOUN
ajfa-8550	25	6	in	in	ADP
ajfa-8550	25	7	china	china	PROPN
ajfa-8550	25	8	is	be	AUX
ajfa-8550	25	9	voluntary	voluntary	ADJ
ajfa-8550	25	10	,	,	PUNCT
ajfa-8550	25	11	differing	differ	VERB
ajfa-8550	25	12	from	from	ADP
ajfa-8550	25	13	developed	develop	VERB
ajfa-8550	25	14	countries	country	NOUN
ajfa-8550	25	15	such	such	ADJ
ajfa-8550	25	16	as	as	ADP
ajfa-8550	25	17	u.s	u.s	PROPN
ajfa-8550	25	18	and	and	CCONJ
ajfa-8550	25	19	u.k	u.k	PROPN
ajfa-8550	25	20	.	.	PROPN
ajfa-8550	25	21	,	,	PUNCT
ajfa-8550	25	22	where	where	SCONJ
ajfa-8550	25	23	its	its	PRON
ajfa-8550	25	24	formation	formation	NOUN
ajfa-8550	25	25	is	be	AUX
ajfa-8550	25	26	compulsory	compulsory	ADJ
ajfa-8550	25	27	.	.	PUNCT
ajfa-8550	26	1	furthermore	furthermore	ADV
ajfa-8550	26	2	,	,	PUNCT
ajfa-8550	26	3	intensive	intensive	ADJ
ajfa-8550	26	4	government	government	NOUN
ajfa-8550	26	5	control	control	NOUN
ajfa-8550	26	6	and	and	CCONJ
ajfa-8550	26	7	intervention	intervention	NOUN
ajfa-8550	26	8	impose	impose	VERB
ajfa-8550	26	9	additional	additional	ADJ
ajfa-8550	26	10	complexity	complexity	NOUN
ajfa-8550	26	11	to	to	ADP
ajfa-8550	26	12	the	the	DET
ajfa-8550	26	13	functioning	functioning	NOUN
ajfa-8550	26	14	of	of	ADP
ajfa-8550	26	15	the	the	DET
ajfa-8550	26	16	audit	audit	NOUN
ajfa-8550	26	17	committee	committee	NOUN
ajfa-8550	26	18	of	of	ADP
ajfa-8550	26	19	the	the	DET
ajfa-8550	26	20	chinese	chinese	PROPN
ajfa-8550	26	21	board	board	PROPN
ajfa-8550	26	22	(	(	PUNCT
ajfa-8550	26	23	pan	pan	PROPN
ajfa-8550	26	24	,	,	PUNCT
ajfa-8550	26	25	xia	xia	PROPN
ajfa-8550	26	26	&	&	CCONJ
ajfa-8550	26	27	yu	yu	PROPN
ajfa-8550	26	28	,	,	PUNCT
ajfa-8550	26	29	2008	2008	NUM
ajfa-8550	26	30	;	;	PUNCT
ajfa-8550	26	31	zhang	zhang	PROPN
ajfa-8550	26	32	&	&	CCONJ
ajfa-8550	26	33	wang	wang	PROPN
ajfa-8550	26	34	,	,	PUNCT
ajfa-8550	26	35	2010	2010	NUM
ajfa-8550	26	36	)	)	PUNCT
ajfa-8550	26	37	.	.	PUNCT
ajfa-8550	27	1	the	the	DET
ajfa-8550	27	2	preceding	precede	VERB
ajfa-8550	27	3	narrative	narrative	NOUN
ajfa-8550	27	4	raises	raise	VERB
ajfa-8550	27	5	questions	question	NOUN
ajfa-8550	27	6	.	.	PUNCT
ajfa-8550	28	1	first	first	ADV
ajfa-8550	28	2	,	,	PUNCT
ajfa-8550	28	3	if	if	SCONJ
ajfa-8550	28	4	the	the	DET
ajfa-8550	28	5	stated	stated	ADJ
ajfa-8550	28	6	purpose	purpose	NOUN
ajfa-8550	28	7	of	of	ADP
ajfa-8550	28	8	the	the	DET
ajfa-8550	28	9	cited	cite	VERB
ajfa-8550	28	10	legislation	legislation	NOUN
ajfa-8550	28	11	is	be	AUX
ajfa-8550	28	12	to	to	PART
ajfa-8550	28	13	protect	protect	VERB
ajfa-8550	28	14	investors	investor	NOUN
ajfa-8550	28	15	,	,	PUNCT
ajfa-8550	28	16	does	do	AUX
ajfa-8550	28	17	the	the	DET
ajfa-8550	28	18	audit	audit	NOUN
ajfa-8550	28	19	committee	committee	NOUN
ajfa-8550	28	20	of	of	ADP
ajfa-8550	28	21	the	the	DET
ajfa-8550	28	22	board	board	NOUN
ajfa-8550	28	23	play	play	VERB
ajfa-8550	28	24	a	a	DET
ajfa-8550	28	25	role	role	NOUN
ajfa-8550	28	26	in	in	ADP
ajfa-8550	28	27	reducing	reduce	VERB
ajfa-8550	28	28	agency	agency	NOUN
ajfa-8550	28	29	costs	cost	NOUN
ajfa-8550	28	30	?	?	PUNCT
ajfa-8550	29	1	second	second	ADJ
ajfa-8550	29	2	,	,	PUNCT
ajfa-8550	29	3	partial	partial	ADJ
ajfa-8550	29	4	ownership	ownership	NOUN
ajfa-8550	29	5	of	of	ADP
ajfa-8550	29	6	chinese	chinese	ADJ
ajfa-8550	29	7	firms	firm	NOUN
ajfa-8550	29	8	means	mean	VERB
ajfa-8550	29	9	that	that	SCONJ
ajfa-8550	29	10	the	the	DET
ajfa-8550	29	11	state	state	NOUN
ajfa-8550	29	12	potentially	potentially	ADV
ajfa-8550	29	13	controls	control	VERB
ajfa-8550	29	14	operations	operation	NOUN
ajfa-8550	29	15	which	which	PRON
ajfa-8550	29	16	also	also	ADV
ajfa-8550	29	17	suggest	suggest	VERB
ajfa-8550	29	18	that	that	SCONJ
ajfa-8550	29	19	it	it	PRON
ajfa-8550	29	20	may	may	AUX
ajfa-8550	29	21	play	play	VERB
ajfa-8550	29	22	an	an	DET
ajfa-8550	29	23	important	important	ADJ
ajfa-8550	29	24	role	role	NOUN
ajfa-8550	29	25	in	in	ADP
ajfa-8550	29	26	corporate	corporate	ADJ
ajfa-8550	29	27	governance	governance	NOUN
ajfa-8550	29	28	.	.	PUNCT
ajfa-8550	30	1	therefore	therefore	ADV
ajfa-8550	30	2	,	,	PUNCT
ajfa-8550	30	3	does	do	VERB
ajfa-8550	30	4	the	the	DET
ajfa-8550	30	5	nature	nature	NOUN
ajfa-8550	30	6	of	of	ADP
ajfa-8550	30	7	the	the	DET
ajfa-8550	30	8	firm	firm	NOUN
ajfa-8550	30	9	’s	’s	PART
ajfa-8550	30	10	ownership	ownership	NOUN
ajfa-8550	30	11	/	/	SYM
ajfa-8550	30	12	management	management	NOUN
ajfa-8550	30	13	structure	structure	NOUN
ajfa-8550	30	14	matter	matter	NOUN
ajfa-8550	30	15	?	?	PUNCT
ajfa-8550	31	1	third	third	ADV
ajfa-8550	31	2	,	,	PUNCT
ajfa-8550	31	3	both	both	DET
ajfa-8550	31	4	pieces	piece	NOUN
ajfa-8550	31	5	of	of	ADP
ajfa-8550	31	6	legislation	legislation	NOUN
ajfa-8550	31	7	ascribe	ascribe	VERB
ajfa-8550	31	8	importance	importance	NOUN
ajfa-8550	31	9	to	to	ADP
ajfa-8550	31	10	directors	director	NOUN
ajfa-8550	31	11	being	be	AUX
ajfa-8550	31	12	“	"	PUNCT
ajfa-8550	31	13	independent	independent	ADJ
ajfa-8550	31	14	”	"	PUNCT
ajfa-8550	31	15	with	with	ADP
ajfa-8550	31	16	at	at	ADV
ajfa-8550	31	17	least	least	ADV
ajfa-8550	31	18	one	one	NUM
ajfa-8550	31	19	audit	audit	NOUN
ajfa-8550	31	20	committee	committee	NOUN
ajfa-8550	31	21	member	member	NOUN
ajfa-8550	31	22	deemed	deem	VERB
ajfa-8550	31	23	a	a	DET
ajfa-8550	31	24	“	"	PUNCT
ajfa-8550	31	25	financial	financial	ADJ
ajfa-8550	31	26	expert	expert	NOUN
ajfa-8550	31	27	”	"	PUNCT
ajfa-8550	31	28	.	.	PUNCT
ajfa-8550	32	1	however	however	ADV
ajfa-8550	32	2	,	,	PUNCT
ajfa-8550	32	3	nothing	nothing	PRON
ajfa-8550	32	4	about	about	ADP
ajfa-8550	32	5	the	the	DET
ajfa-8550	32	6	composition	composition	NOUN
ajfa-8550	32	7	of	of	ADP
ajfa-8550	32	8	the	the	DET
ajfa-8550	32	9	audit	audit	NOUN
ajfa-8550	32	10	committee	committee	NOUN
ajfa-8550	32	11	is	be	AUX
ajfa-8550	32	12	ascribed	ascribe	VERB
ajfa-8550	32	13	to	to	ADP
ajfa-8550	32	14	either	either	DET
ajfa-8550	32	15	piece	piece	NOUN
ajfa-8550	32	16	of	of	ADP
ajfa-8550	32	17	legislation	legislation	NOUN
ajfa-8550	32	18	even	even	ADV
ajfa-8550	32	19	though	though	SCONJ
ajfa-8550	32	20	there	there	PRON
ajfa-8550	32	21	is	be	VERB
ajfa-8550	32	22	increasing	increase	VERB
ajfa-8550	32	23	awareness	awareness	NOUN
ajfa-8550	32	24	throughout	throughout	ADP
ajfa-8550	32	25	the	the	DET
ajfa-8550	32	26	business	business	NOUN
ajfa-8550	32	27	and	and	CCONJ
ajfa-8550	32	28	academic	academic	ADJ
ajfa-8550	32	29	communities	community	NOUN
ajfa-8550	32	30	that	that	PRON
ajfa-8550	32	31	women	woman	NOUN
ajfa-8550	32	32	directors	director	NOUN
ajfa-8550	32	33	further	far	ADV
ajfa-8550	32	34	the	the	DET
ajfa-8550	32	35	board	board	NOUN
ajfa-8550	32	36	’s	’s	PART
ajfa-8550	32	37	governance	governance	NOUN
ajfa-8550	32	38	function	function	NOUN
ajfa-8550	32	39	(	(	PUNCT
ajfa-8550	32	40	burke	burke	PROPN
ajfa-8550	32	41	&	&	CCONJ
ajfa-8550	32	42	mattis	mattis	PROPN
ajfa-8550	32	43	,	,	PUNCT
ajfa-8550	32	44	2000	2000	NUM
ajfa-8550	32	45	)	)	PUNCT
ajfa-8550	32	46	.	.	PUNCT
ajfa-8550	33	1	thus	thus	ADV
ajfa-8550	33	2	,	,	PUNCT
ajfa-8550	33	3	does	do	AUX
ajfa-8550	33	4	this	this	DET
ajfa-8550	33	5	recognition	recognition	NOUN
ajfa-8550	33	6	of	of	ADP
ajfa-8550	33	7	the	the	DET
ajfa-8550	33	8	importance	importance	NOUN
ajfa-8550	33	9	of	of	ADP
ajfa-8550	33	10	gender	gender	NOUN
ajfa-8550	33	11	for	for	ADP
ajfa-8550	33	12	the	the	DET
ajfa-8550	33	13	board	board	NOUN
ajfa-8550	33	14	and	and	CCONJ
ajfa-8550	33	15	its	its	PRON
ajfa-8550	33	16	committees	committee	NOUN
ajfa-8550	33	17	extend	extend	VERB
ajfa-8550	33	18	to	to	ADP
ajfa-8550	33	19	chinese	chinese	ADJ
ajfa-8550	33	20	companies	company	NOUN
ajfa-8550	33	21	?	?	PUNCT
ajfa-8550	34	1	we	we	PRON
ajfa-8550	34	2	address	address	VERB
ajfa-8550	34	3	the	the	DET
ajfa-8550	34	4	question	question	NOUN
ajfa-8550	34	5	whether	whether	SCONJ
ajfa-8550	34	6	women	woman	NOUN
ajfa-8550	34	7	,	,	PUNCT
ajfa-8550	34	8	who	who	PRON
ajfa-8550	34	9	serve	serve	VERB
ajfa-8550	34	10	on	on	ADP
ajfa-8550	34	11	the	the	DET
ajfa-8550	34	12	audit	audit	NOUN
ajfa-8550	34	13	committee	committee	NOUN
ajfa-8550	34	14	,	,	PUNCT
ajfa-8550	34	15	can	can	AUX
ajfa-8550	34	16	play	play	VERB
ajfa-8550	34	17	a	a	DET
ajfa-8550	34	18	role	role	NOUN
ajfa-8550	34	19	in	in	ADP
ajfa-8550	34	20	reducing	reduce	VERB
ajfa-8550	34	21	audit	audit	NOUN
ajfa-8550	34	22	fees	fee	NOUN
ajfa-8550	34	23	–	–	PUNCT
ajfa-8550	34	24	our	our	PRON
ajfa-8550	34	25	proxy	proxy	NOUN
ajfa-8550	34	26	for	for	ADP
ajfa-8550	34	27	agency	agency	NOUN
ajfa-8550	34	28	costs	cost	NOUN
ajfa-8550	34	29	–	–	PUNCT
ajfa-8550	34	30	of	of	ADP
ajfa-8550	34	31	chinese	chinese	ADJ
ajfa-8550	34	32	companies	company	NOUN
ajfa-8550	34	33	.	.	PUNCT
ajfa-8550	35	1	asian	asian	ADJ
ajfa-8550	35	2	journal	journal	PROPN
ajfa-8550	35	3	of	of	ADP
ajfa-8550	35	4	finance	finance	PROPN
ajfa-8550	35	5	&	&	CCONJ
ajfa-8550	35	6	accounting	accounting	PROPN
ajfa-8550	35	7	issn	issn	PROPN
ajfa-8550	35	8	1946	1946	NUM
ajfa-8550	35	9	-	-	PUNCT
ajfa-8550	35	10	052x	052x	NOUN
ajfa-8550	35	11	2015	2015	NUM
ajfa-8550	35	12	,	,	PUNCT
ajfa-8550	35	13	vol	vol	NOUN
ajfa-8550	35	14	.	.	PROPN
ajfa-8550	35	15	7	7	NUM
ajfa-8550	35	16	,	,	PUNCT
ajfa-8550	35	17	no	no	INTJ
ajfa-8550	35	18	.	.	NOUN
ajfa-8550	35	19	2	2	NUM
ajfa-8550	35	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8550	35	21	242	242	NUM
ajfa-8550	35	22	this	this	DET
ajfa-8550	35	23	paper	paper	NOUN
ajfa-8550	35	24	uses	use	VERB
ajfa-8550	35	25	a	a	DET
ajfa-8550	35	26	sample	sample	NOUN
ajfa-8550	35	27	of	of	ADP
ajfa-8550	35	28	china	china	PROPN
ajfa-8550	35	29	's	's	PART
ajfa-8550	35	30	a	a	DET
ajfa-8550	35	31	-	-	PUNCT
ajfa-8550	35	32	share	share	NOUN
ajfa-8550	35	33	listed	list	VERB
ajfa-8550	35	34	companies	company	NOUN
ajfa-8550	35	35	during	during	ADP
ajfa-8550	35	36	the	the	DET
ajfa-8550	35	37	period	period	NOUN
ajfa-8550	35	38	2004	2004	NUM
ajfa-8550	35	39	to	to	ADP
ajfa-8550	35	40	2007	2007	NUM
ajfa-8550	35	41	.	.	PUNCT
ajfa-8550	36	1	we	we	PRON
ajfa-8550	36	2	use	use	VERB
ajfa-8550	36	3	number	number	NOUN
ajfa-8550	36	4	of	of	ADP
ajfa-8550	36	5	female	female	ADJ
ajfa-8550	36	6	members	member	NOUN
ajfa-8550	36	7	,	,	PUNCT
ajfa-8550	36	8	presence	presence	NOUN
ajfa-8550	36	9	of	of	ADP
ajfa-8550	36	10	at	at	ADV
ajfa-8550	36	11	least	least	ADV
ajfa-8550	36	12	one	one	NUM
ajfa-8550	36	13	female	female	ADJ
ajfa-8550	36	14	member	member	NOUN
ajfa-8550	36	15	,	,	PUNCT
ajfa-8550	36	16	and	and	CCONJ
ajfa-8550	36	17	percentage	percentage	NOUN
ajfa-8550	36	18	of	of	ADP
ajfa-8550	36	19	female	female	ADJ
ajfa-8550	36	20	members	member	NOUN
ajfa-8550	36	21	on	on	ADP
ajfa-8550	36	22	the	the	DET
ajfa-8550	36	23	audit	audit	NOUN
ajfa-8550	36	24	committee	committee	NOUN
ajfa-8550	36	25	as	as	ADP
ajfa-8550	36	26	our	our	PRON
ajfa-8550	36	27	measures	measure	NOUN
ajfa-8550	36	28	for	for	ADP
ajfa-8550	36	29	diversity	diversity	NOUN
ajfa-8550	36	30	.	.	PUNCT
ajfa-8550	37	1	this	this	DET
ajfa-8550	37	2	study	study	NOUN
ajfa-8550	37	3	contributes	contribute	VERB
ajfa-8550	37	4	to	to	ADP
ajfa-8550	37	5	the	the	DET
ajfa-8550	37	6	literature	literature	NOUN
ajfa-8550	37	7	in	in	ADP
ajfa-8550	37	8	four	four	NUM
ajfa-8550	37	9	ways	way	NOUN
ajfa-8550	37	10	.	.	PUNCT
ajfa-8550	38	1	first	first	ADV
ajfa-8550	38	2	,	,	PUNCT
ajfa-8550	38	3	prior	prior	ADJ
ajfa-8550	38	4	research	research	NOUN
ajfa-8550	38	5	on	on	ADP
ajfa-8550	38	6	audit	audit	NOUN
ajfa-8550	38	7	committees	committee	NOUN
ajfa-8550	38	8	in	in	ADP
ajfa-8550	38	9	china	china	PROPN
ajfa-8550	38	10	mainly	mainly	ADV
ajfa-8550	38	11	focuses	focus	VERB
ajfa-8550	38	12	on	on	ADP
ajfa-8550	38	13	those	those	DET
ajfa-8550	38	14	factors	factor	NOUN
ajfa-8550	38	15	that	that	PRON
ajfa-8550	38	16	influence	influence	VERB
ajfa-8550	38	17	the	the	DET
ajfa-8550	38	18	formation	formation	NOUN
ajfa-8550	38	19	of	of	ADP
ajfa-8550	38	20	audit	audit	NOUN
ajfa-8550	38	21	committees	committee	NOUN
ajfa-8550	38	22	and	and	CCONJ
ajfa-8550	38	23	their	their	PRON
ajfa-8550	38	24	characteristics	characteristic	NOUN
ajfa-8550	38	25	,	,	PUNCT
ajfa-8550	38	26	thus	thus	ADV
ajfa-8550	38	27	ignoring	ignore	VERB
ajfa-8550	38	28	the	the	DET
ajfa-8550	38	29	issue	issue	NOUN
ajfa-8550	38	30	of	of	ADP
ajfa-8550	38	31	gender	gender	NOUN
ajfa-8550	38	32	diversity	diversity	NOUN
ajfa-8550	38	33	.	.	PUNCT
ajfa-8550	39	1	we	we	PRON
ajfa-8550	39	2	study	study	VERB
ajfa-8550	39	3	that	that	DET
ajfa-8550	39	4	issue	issue	NOUN
ajfa-8550	39	5	in	in	ADP
ajfa-8550	39	6	the	the	DET
ajfa-8550	39	7	special	special	ADJ
ajfa-8550	39	8	institutional	institutional	ADJ
ajfa-8550	39	9	background	background	NOUN
ajfa-8550	39	10	of	of	ADP
ajfa-8550	39	11	china	china	PROPN
ajfa-8550	39	12	where	where	SCONJ
ajfa-8550	39	13	audit	audit	NOUN
ajfa-8550	39	14	committee	committee	NOUN
ajfa-8550	39	15	formation	formation	NOUN
ajfa-8550	39	16	is	be	AUX
ajfa-8550	39	17	voluntary	voluntary	ADJ
ajfa-8550	39	18	and	and	CCONJ
ajfa-8550	39	19	find	find	VERB
ajfa-8550	39	20	that	that	SCONJ
ajfa-8550	39	21	diversity	diversity	NOUN
ajfa-8550	39	22	leads	lead	VERB
ajfa-8550	39	23	to	to	ADP
ajfa-8550	39	24	lower	low	ADJ
ajfa-8550	39	25	audit	audit	NOUN
ajfa-8550	39	26	fees	fee	NOUN
ajfa-8550	39	27	,	,	PUNCT
ajfa-8550	39	28	the	the	DET
ajfa-8550	39	29	same	same	ADJ
ajfa-8550	39	30	as	as	ADP
ajfa-8550	39	31	ittonen	ittonen	NOUN
ajfa-8550	39	32	,	,	PUNCT
ajfa-8550	39	33	miettinen	miettinen	PROPN
ajfa-8550	39	34	and	and	CCONJ
ajfa-8550	39	35	vähämaa	vähämaa	PROPN
ajfa-8550	39	36	(	(	PUNCT
ajfa-8550	39	37	2010	2010	NUM
ajfa-8550	39	38	)	)	PUNCT
ajfa-8550	39	39	document	document	NOUN
ajfa-8550	39	40	using	use	VERB
ajfa-8550	39	41	u.s	u.s	PROPN
ajfa-8550	39	42	.	.	PROPN
ajfa-8550	39	43	data	data	PROPN
ajfa-8550	39	44	.	.	PUNCT
ajfa-8550	40	1	this	this	DET
ajfa-8550	40	2	finding	finding	NOUN
ajfa-8550	40	3	suggests	suggest	VERB
ajfa-8550	40	4	that	that	SCONJ
ajfa-8550	40	5	even	even	ADV
ajfa-8550	40	6	though	though	SCONJ
ajfa-8550	40	7	differences	difference	NOUN
ajfa-8550	40	8	exist	exist	VERB
ajfa-8550	40	9	in	in	ADP
ajfa-8550	40	10	institutional	institutional	ADJ
ajfa-8550	40	11	and	and	CCONJ
ajfa-8550	40	12	business	business	NOUN
ajfa-8550	40	13	conditions	condition	NOUN
ajfa-8550	40	14	between	between	ADP
ajfa-8550	40	15	china	china	PROPN
ajfa-8550	40	16	and	and	CCONJ
ajfa-8550	40	17	the	the	DET
ajfa-8550	40	18	u.s	u.s	PROPN
ajfa-8550	40	19	.	.	PROPN
ajfa-8550	40	20	,	,	PUNCT
ajfa-8550	40	21	the	the	DET
ajfa-8550	40	22	public	public	NOUN
ajfa-8550	40	23	’s	’s	PART
ajfa-8550	40	24	perception	perception	NOUN
ajfa-8550	40	25	of	of	ADP
ajfa-8550	40	26	the	the	DET
ajfa-8550	40	27	contribution	contribution	NOUN
ajfa-8550	40	28	that	that	PRON
ajfa-8550	40	29	chinese	chinese	ADJ
ajfa-8550	40	30	business	business	NOUN
ajfa-8550	40	31	women	woman	NOUN
ajfa-8550	40	32	provide	provide	VERB
ajfa-8550	40	33	is	be	AUX
ajfa-8550	40	34	similar	similar	ADJ
ajfa-8550	40	35	to	to	ADP
ajfa-8550	40	36	that	that	PRON
ajfa-8550	40	37	realized	realize	VERB
ajfa-8550	40	38	by	by	ADP
ajfa-8550	40	39	american	american	ADJ
ajfa-8550	40	40	women	woman	NOUN
ajfa-8550	40	41	.	.	PUNCT
ajfa-8550	41	1	second	second	ADJ
ajfa-8550	41	2	,	,	PUNCT
ajfa-8550	41	3	after	after	ADP
ajfa-8550	41	4	considering	consider	VERB
ajfa-8550	41	5	the	the	DET
ajfa-8550	41	6	influence	influence	NOUN
ajfa-8550	41	7	of	of	ADP
ajfa-8550	41	8	ownership	ownership	NOUN
ajfa-8550	41	9	structure	structure	NOUN
ajfa-8550	41	10	and	and	CCONJ
ajfa-8550	41	11	management	management	NOUN
ajfa-8550	41	12	control	control	NOUN
ajfa-8550	41	13	on	on	ADP
ajfa-8550	41	14	the	the	DET
ajfa-8550	41	15	governance	governance	NOUN
ajfa-8550	41	16	function	function	NOUN
ajfa-8550	41	17	of	of	ADP
ajfa-8550	41	18	audit	audit	NOUN
ajfa-8550	41	19	committees	committee	NOUN
ajfa-8550	41	20	,	,	PUNCT
ajfa-8550	41	21	we	we	PRON
ajfa-8550	41	22	show	show	VERB
ajfa-8550	41	23	that	that	SCONJ
ajfa-8550	41	24	the	the	DET
ajfa-8550	41	25	negative	negative	ADJ
ajfa-8550	41	26	relationship	relationship	NOUN
ajfa-8550	41	27	between	between	ADP
ajfa-8550	41	28	diversity	diversity	NOUN
ajfa-8550	41	29	and	and	CCONJ
ajfa-8550	41	30	audit	audit	NOUN
ajfa-8550	41	31	fees	fee	NOUN
ajfa-8550	41	32	is	be	AUX
ajfa-8550	41	33	significantly	significantly	ADV
ajfa-8550	41	34	greater	great	ADJ
ajfa-8550	41	35	in	in	ADP
ajfa-8550	41	36	non	non	ADJ
ajfa-8550	41	37	-	-	ADJ
ajfa-8550	41	38	state	state	ADJ
ajfa-8550	41	39	enterprises	enterprise	NOUN
ajfa-8550	41	40	than	than	ADP
ajfa-8550	41	41	that	that	PRON
ajfa-8550	41	42	in	in	ADP
ajfa-8550	41	43	state	state	NOUN
ajfa-8550	41	44	-	-	PUNCT
ajfa-8550	41	45	owned	own	VERB
ajfa-8550	41	46	enterprises	enterprise	NOUN
ajfa-8550	41	47	;	;	PUNCT
ajfa-8550	41	48	however	however	ADV
ajfa-8550	41	49	,	,	PUNCT
ajfa-8550	41	50	the	the	DET
ajfa-8550	41	51	negative	negative	ADJ
ajfa-8550	41	52	relationship	relationship	NOUN
ajfa-8550	41	53	of	of	ADP
ajfa-8550	41	54	diversity	diversity	NOUN
ajfa-8550	41	55	and	and	CCONJ
ajfa-8550	41	56	audit	audit	NOUN
ajfa-8550	41	57	fees	fee	NOUN
ajfa-8550	41	58	exists	exist	VERB
ajfa-8550	41	59	only	only	ADV
ajfa-8550	41	60	when	when	SCONJ
ajfa-8550	41	61	management	management	NOUN
ajfa-8550	41	62	control	control	NOUN
ajfa-8550	41	63	is	be	AUX
ajfa-8550	41	64	weak	weak	ADJ
ajfa-8550	41	65	.	.	PUNCT
ajfa-8550	42	1	third	third	ADJ
ajfa-8550	42	2	,	,	PUNCT
ajfa-8550	42	3	our	our	PRON
ajfa-8550	42	4	results	result	NOUN
ajfa-8550	42	5	suggest	suggest	VERB
ajfa-8550	42	6	that	that	SCONJ
ajfa-8550	42	7	after	after	ADP
ajfa-8550	42	8	controlling	control	VERB
ajfa-8550	42	9	for	for	ADP
ajfa-8550	42	10	ownership	ownership	NOUN
ajfa-8550	42	11	structure	structure	NOUN
ajfa-8550	42	12	and	and	CCONJ
ajfa-8550	42	13	management	management	NOUN
ajfa-8550	42	14	control	control	NOUN
ajfa-8550	42	15	,	,	PUNCT
ajfa-8550	42	16	there	there	PRON
ajfa-8550	42	17	is	be	VERB
ajfa-8550	42	18	a	a	DET
ajfa-8550	42	19	significantly	significantly	ADV
ajfa-8550	42	20	negative	negative	ADJ
ajfa-8550	42	21	relationship	relationship	NOUN
ajfa-8550	42	22	between	between	ADP
ajfa-8550	42	23	diversity	diversity	NOUN
ajfa-8550	42	24	and	and	CCONJ
ajfa-8550	42	25	audit	audit	NOUN
ajfa-8550	42	26	fees	fee	NOUN
ajfa-8550	42	27	in	in	ADP
ajfa-8550	42	28	both	both	DET
ajfa-8550	42	29	state	state	NOUN
ajfa-8550	42	30	-	-	PUNCT
ajfa-8550	42	31	owned	own	VERB
ajfa-8550	42	32	and	and	CCONJ
ajfa-8550	42	33	non	non	ADJ
ajfa-8550	42	34	-	-	ADJ
ajfa-8550	42	35	state	state	ADJ
ajfa-8550	42	36	firms	firm	NOUN
ajfa-8550	42	37	when	when	SCONJ
ajfa-8550	42	38	management	management	NOUN
ajfa-8550	42	39	is	be	AUX
ajfa-8550	42	40	weak	weak	ADJ
ajfa-8550	42	41	but	but	CCONJ
ajfa-8550	42	42	when	when	SCONJ
ajfa-8550	42	43	it	it	PRON
ajfa-8550	42	44	is	be	AUX
ajfa-8550	42	45	strong	strong	ADJ
ajfa-8550	42	46	,	,	PUNCT
ajfa-8550	42	47	gender	gender	NOUN
ajfa-8550	42	48	diversity	diversity	NOUN
ajfa-8550	42	49	is	be	AUX
ajfa-8550	42	50	not	not	PART
ajfa-8550	42	51	significantly	significantly	ADV
ajfa-8550	42	52	negatively	negatively	ADV
ajfa-8550	42	53	related	relate	VERB
ajfa-8550	42	54	to	to	AUX
ajfa-8550	42	55	audit	audit	VERB
ajfa-8550	42	56	fees	fee	NOUN
ajfa-8550	42	57	in	in	ADP
ajfa-8550	42	58	either	either	CCONJ
ajfa-8550	42	59	state	state	NOUN
ajfa-8550	42	60	-	-	PUNCT
ajfa-8550	42	61	owned	own	VERB
ajfa-8550	42	62	or	or	CCONJ
ajfa-8550	42	63	non	non	ADJ
ajfa-8550	42	64	-	-	ADJ
ajfa-8550	42	65	state	state	ADJ
ajfa-8550	42	66	enterprises	enterprise	NOUN
ajfa-8550	42	67	.	.	PUNCT
ajfa-8550	43	1	2	2	X
ajfa-8550	43	2	.	.	X
ajfa-8550	43	3	literature	literature	NOUN
ajfa-8550	43	4	review	review	PROPN
ajfa-8550	43	5	and	and	CCONJ
ajfa-8550	43	6	hypotheses	hypothese	VERB
ajfa-8550	43	7	audit	audit	NOUN
ajfa-8550	43	8	fees	fee	NOUN
ajfa-8550	43	9	are	be	AUX
ajfa-8550	43	10	determined	determine	VERB
ajfa-8550	43	11	both	both	CCONJ
ajfa-8550	43	12	by	by	ADP
ajfa-8550	43	13	client	client	NOUN
ajfa-8550	43	14	demand	demand	NOUN
ajfa-8550	43	15	and	and	CCONJ
ajfa-8550	43	16	the	the	DET
ajfa-8550	43	17	supply	supply	NOUN
ajfa-8550	43	18	of	of	ADP
ajfa-8550	43	19	this	this	DET
ajfa-8550	43	20	service	service	NOUN
ajfa-8550	43	21	by	by	ADP
ajfa-8550	43	22	external	external	ADJ
ajfa-8550	43	23	auditors	auditor	NOUN
ajfa-8550	43	24	(	(	PUNCT
ajfa-8550	43	25	abbott	abbott	PROPN
ajfa-8550	43	26	,	,	PUNCT
ajfa-8550	43	27	parker	parker	PROPN
ajfa-8550	43	28	,	,	PUNCT
ajfa-8550	43	29	peters	peters	PROPN
ajfa-8550	43	30	&	&	CCONJ
ajfa-8550	43	31	raghunandan	raghunandan	PROPN
ajfa-8550	43	32	,	,	PUNCT
ajfa-8550	43	33	2003	2003	NUM
ajfa-8550	43	34	;	;	PUNCT
ajfa-8550	43	35	collier	collier	PROPN
ajfa-8550	43	36	&	&	CCONJ
ajfa-8550	43	37	gregory	gregory	PROPN
ajfa-8550	43	38	,	,	PUNCT
ajfa-8550	43	39	1996	1996	NUM
ajfa-8550	43	40	;	;	PUNCT
ajfa-8550	43	41	goddard	goddard	PROPN
ajfa-8550	43	42	&	&	CCONJ
ajfa-8550	43	43	masters	master	NOUN
ajfa-8550	43	44	,	,	PUNCT
ajfa-8550	43	45	2000	2000	NUM
ajfa-8550	43	46	;	;	PUNCT
ajfa-8550	43	47	goodwin	goodwin	PROPN
ajfa-8550	43	48	-	-	PUNCT
ajfa-8550	43	49	stewart	stewart	PROPN
ajfa-8550	43	50	&	&	CCONJ
ajfa-8550	43	51	kent	kent	PROPN
ajfa-8550	43	52	,	,	PUNCT
ajfa-8550	43	53	2006	2006	NUM
ajfa-8550	43	54	)	)	PUNCT
ajfa-8550	43	55	.	.	PUNCT
ajfa-8550	44	1	one	one	NUM
ajfa-8550	44	2	school	school	NOUN
ajfa-8550	44	3	of	of	ADP
ajfa-8550	44	4	thought	thought	NOUN
ajfa-8550	44	5	holds	hold	VERB
ajfa-8550	44	6	that	that	SCONJ
ajfa-8550	44	7	audit	audit	NOUN
ajfa-8550	44	8	committees	committee	NOUN
ajfa-8550	44	9	require	require	VERB
ajfa-8550	44	10	higher	high	ADJ
ajfa-8550	44	11	quality	quality	NOUN
ajfa-8550	44	12	audits	audits	NOUN
ajfa-8550	44	13	,	,	PUNCT
ajfa-8550	44	14	thus	thus	ADV
ajfa-8550	44	15	necessitating	necessitate	VERB
ajfa-8550	44	16	more	more	ADJ
ajfa-8550	44	17	audit	audit	NOUN
ajfa-8550	44	18	hours	hour	NOUN
ajfa-8550	44	19	expended	expend	VERB
ajfa-8550	44	20	along	along	ADV
ajfa-8550	44	21	with	with	ADP
ajfa-8550	44	22	greater	great	ADJ
ajfa-8550	44	23	assurances	assurance	NOUN
ajfa-8550	44	24	from	from	ADP
ajfa-8550	44	25	external	external	ADJ
ajfa-8550	44	26	auditors	auditor	NOUN
ajfa-8550	44	27	that	that	SCONJ
ajfa-8550	44	28	financial	financial	ADJ
ajfa-8550	44	29	statements	statement	NOUN
ajfa-8550	44	30	are	be	AUX
ajfa-8550	44	31	stated	state	VERB
ajfa-8550	44	32	in	in	ADP
ajfa-8550	44	33	accordance	accordance	NOUN
ajfa-8550	44	34	with	with	ADP
ajfa-8550	44	35	specified	specified	ADJ
ajfa-8550	44	36	criteria	criterion	NOUN
ajfa-8550	44	37	(	(	PUNCT
ajfa-8550	44	38	abbott	abbott	PROPN
ajfa-8550	44	39	,	,	PUNCT
ajfa-8550	44	40	et	et	NOUN
ajfa-8550	44	41	al.2003	al.2003	PROPN
ajfa-8550	44	42	)	)	PUNCT
ajfa-8550	44	43	.	.	PUNCT
ajfa-8550	45	1	conversely	conversely	ADV
ajfa-8550	45	2	,	,	PUNCT
ajfa-8550	45	3	supply	supply	NOUN
ajfa-8550	45	4	-	-	PUNCT
ajfa-8550	45	5	side	side	NOUN
ajfa-8550	45	6	arguments	argument	NOUN
ajfa-8550	45	7	suggest	suggest	VERB
ajfa-8550	45	8	that	that	SCONJ
ajfa-8550	45	9	the	the	DET
ajfa-8550	45	10	more	more	ADV
ajfa-8550	45	11	effective	effective	ADJ
ajfa-8550	45	12	the	the	DET
ajfa-8550	45	13	audit	audit	NOUN
ajfa-8550	45	14	committee	committee	NOUN
ajfa-8550	45	15	,	,	PUNCT
ajfa-8550	45	16	the	the	PRON
ajfa-8550	45	17	better	well	ADJ
ajfa-8550	45	18	the	the	DET
ajfa-8550	45	19	company	company	NOUN
ajfa-8550	45	20	’s	’s	PART
ajfa-8550	45	21	internal	internal	ADJ
ajfa-8550	45	22	controls	control	NOUN
ajfa-8550	45	23	and	and	CCONJ
ajfa-8550	45	24	the	the	DET
ajfa-8550	45	25	more	more	ADV
ajfa-8550	45	26	reliable	reliable	ADJ
ajfa-8550	45	27	the	the	DET
ajfa-8550	45	28	firm	firm	NOUN
ajfa-8550	45	29	’s	’s	PART
ajfa-8550	45	30	accounting	accounting	NOUN
ajfa-8550	45	31	systems	system	NOUN
ajfa-8550	45	32	(	(	PUNCT
ajfa-8550	45	33	gul	gul	PROPN
ajfa-8550	45	34	&	&	CCONJ
ajfa-8550	45	35	tsui	tsui	PROPN
ajfa-8550	45	36	,	,	PUNCT
ajfa-8550	45	37	1997	1997	NUM
ajfa-8550	45	38	;	;	PUNCT
ajfa-8550	45	39	mitra	mitra	PROPN
ajfa-8550	45	40	,	,	PUNCT
ajfa-8550	45	41	hossain	hossain	PROPN
ajfa-8550	45	42	&	&	CCONJ
ajfa-8550	45	43	deis	deis	PROPN
ajfa-8550	45	44	,	,	PUNCT
ajfa-8550	45	45	2007	2007	NUM
ajfa-8550	45	46	;	;	PUNCT
ajfa-8550	45	47	tsui	tsui	PROPN
ajfa-8550	45	48	,	,	PUNCT
ajfa-8550	45	49	jaggi	jaggi	PROPN
ajfa-8550	45	50	&	&	CCONJ
ajfa-8550	45	51	gul,2001	gul,2001	PROPN
ajfa-8550	45	52	)	)	PUNCT
ajfa-8550	45	53	.	.	PUNCT
ajfa-8550	46	1	the	the	DET
ajfa-8550	46	2	literature	literature	NOUN
ajfa-8550	46	3	on	on	ADP
ajfa-8550	46	4	audit	audit	NOUN
ajfa-8550	46	5	committees	committee	NOUN
ajfa-8550	46	6	mainly	mainly	ADV
ajfa-8550	46	7	focuses	focus	VERB
ajfa-8550	46	8	on	on	ADP
ajfa-8550	46	9	the	the	DET
ajfa-8550	46	10	characteristics	characteristic	NOUN
ajfa-8550	46	11	(	(	PUNCT
ajfa-8550	46	12	e.g.	e.g.	ADV
ajfa-8550	46	13	independence	independence	NOUN
ajfa-8550	46	14	,	,	PUNCT
ajfa-8550	46	15	expertise	expertise	NOUN
ajfa-8550	46	16	and	and	CCONJ
ajfa-8550	46	17	activity	activity	NOUN
ajfa-8550	46	18	)	)	PUNCT
ajfa-8550	46	19	and	and	CCONJ
ajfa-8550	46	20	association	association	NOUN
ajfa-8550	46	21	between	between	ADP
ajfa-8550	46	22	audit	audit	NOUN
ajfa-8550	46	23	committee	committee	NOUN
ajfa-8550	46	24	quality	quality	NOUN
ajfa-8550	46	25	,	,	PUNCT
ajfa-8550	46	26	auditor	auditor	NOUN
ajfa-8550	46	27	independence	independence	NOUN
ajfa-8550	46	28	and	and	CCONJ
ajfa-8550	46	29	internal	internal	ADJ
ajfa-8550	46	30	control（bedard	control（bedard	PROPN
ajfa-8550	46	31	,	,	PUNCT
ajfa-8550	46	32	chtourou	chtourou	PROPN
ajfa-8550	46	33	&	&	CCONJ
ajfa-8550	46	34	courteau	courteau	PROPN
ajfa-8550	46	35	,	,	PUNCT
ajfa-8550	46	36	2004	2004	NUM
ajfa-8550	46	37	;	;	PUNCT
ajfa-8550	46	38	carcello	carcello	PROPN
ajfa-8550	46	39	&	&	CCONJ
ajfa-8550	46	40	neal	neal	PROPN
ajfa-8550	46	41	,	,	PUNCT
ajfa-8550	46	42	2000	2000	NUM
ajfa-8550	46	43	;	;	PUNCT
ajfa-8550	46	44	zhang	zhang	PROPN
ajfa-8550	46	45	,	,	PUNCT
ajfa-8550	46	46	zhou	zhou	PROPN
ajfa-8550	46	47	&	&	CCONJ
ajfa-8550	46	48	zhou,2007	zhou,2007	NOUN
ajfa-8550	46	49	)	)	PUNCT
ajfa-8550	46	50	.	.	PUNCT
ajfa-8550	47	1	recently	recently	ADV
ajfa-8550	47	2	,	,	PUNCT
ajfa-8550	47	3	some	some	DET
ajfa-8550	47	4	studies	study	NOUN
ajfa-8550	47	5	find	find	VERB
ajfa-8550	47	6	that	that	SCONJ
ajfa-8550	47	7	gender	gender	NOUN
ajfa-8550	47	8	diversity	diversity	NOUN
ajfa-8550	47	9	of	of	ADP
ajfa-8550	47	10	audit	audit	NOUN
ajfa-8550	47	11	committees	committee	NOUN
ajfa-8550	47	12	plays	play	VERB
ajfa-8550	47	13	an	an	DET
ajfa-8550	47	14	important	important	ADJ
ajfa-8550	47	15	role	role	NOUN
ajfa-8550	47	16	in	in	ADP
ajfa-8550	47	17	corporate	corporate	ADJ
ajfa-8550	47	18	governance	governance	NOUN
ajfa-8550	47	19	(	(	PUNCT
ajfa-8550	47	20	gavious	gavious	ADJ
ajfa-8550	47	21	,	,	PUNCT
ajfa-8550	47	22	segev	segev	PROPN
ajfa-8550	47	23	&	&	CCONJ
ajfa-8550	47	24	yosef	yosef	PROPN
ajfa-8550	47	25	,	,	PUNCT
ajfa-8550	47	26	2012	2012	NUM
ajfa-8550	47	27	;	;	PUNCT
ajfa-8550	47	28	ittonenet	ittonenet	PROPN
ajfa-8550	47	29	al	al	PROPN
ajfa-8550	47	30	.	.	PROPN
ajfa-8550	47	31	2010	2010	NUM
ajfa-8550	47	32	;	;	PUNCT
ajfa-8550	47	33	thiruvadi	thiruvadi	PROPN
ajfa-8550	47	34	&	&	CCONJ
ajfa-8550	47	35	huang	huang	PROPN
ajfa-8550	47	36	,	,	PUNCT
ajfa-8550	47	37	2011	2011	NUM
ajfa-8550	47	38	)	)	PUNCT
ajfa-8550	47	39	,	,	PUNCT
ajfa-8550	47	40	but	but	CCONJ
ajfa-8550	47	41	these	these	DET
ajfa-8550	47	42	studies	study	NOUN
ajfa-8550	47	43	are	be	AUX
ajfa-8550	47	44	based	base	VERB
ajfa-8550	47	45	on	on	ADP
ajfa-8550	47	46	u.s	u.s	PROPN
ajfa-8550	47	47	.	.	PROPN
ajfa-8550	47	48	data	datum	NOUN
ajfa-8550	47	49	and	and	CCONJ
ajfa-8550	47	50	generally	generally	ADV
ajfa-8550	47	51	do	do	AUX
ajfa-8550	47	52	not	not	PART
ajfa-8550	47	53	examine	examine	VERB
ajfa-8550	47	54	situations	situation	NOUN
ajfa-8550	47	55	unique	unique	ADJ
ajfa-8550	47	56	to	to	ADP
ajfa-8550	47	57	emerging	emerge	VERB
ajfa-8550	47	58	and	and	CCONJ
ajfa-8550	47	59	transitional	transitional	ADJ
ajfa-8550	47	60	nations	nation	NOUN
ajfa-8550	47	61	,	,	PUNCT
ajfa-8550	47	62	thus	thus	ADV
ajfa-8550	47	63	their	their	PRON
ajfa-8550	47	64	findings	finding	NOUN
ajfa-8550	47	65	may	may	AUX
ajfa-8550	47	66	not	not	PART
ajfa-8550	47	67	be	be	AUX
ajfa-8550	47	68	applicable	applicable	ADJ
ajfa-8550	47	69	to	to	ADP
ajfa-8550	47	70	chinese	chinese	ADJ
ajfa-8550	47	71	firms	firm	NOUN
ajfa-8550	47	72	.	.	PUNCT
ajfa-8550	48	1	the	the	DET
ajfa-8550	48	2	primary	primary	ADJ
ajfa-8550	48	3	focus	focus	NOUN
ajfa-8550	48	4	of	of	ADP
ajfa-8550	48	5	chinese	chinese	ADJ
ajfa-8550	48	6	academic	academic	ADJ
ajfa-8550	48	7	studies	study	NOUN
ajfa-8550	48	8	pertaining	pertain	VERB
ajfa-8550	48	9	to	to	ADP
ajfa-8550	48	10	the	the	DET
ajfa-8550	48	11	audit	audit	NOUN
ajfa-8550	48	12	committee	committee	NOUN
ajfa-8550	48	13	is	be	AUX
ajfa-8550	48	14	which	which	DET
ajfa-8550	48	15	factors	factor	NOUN
ajfa-8550	48	16	influence	influence	VERB
ajfa-8550	48	17	the	the	DET
ajfa-8550	48	18	formation	formation	NOUN
ajfa-8550	48	19	(	(	PUNCT
ajfa-8550	48	20	xia	xia	PROPN
ajfa-8550	48	21	,	,	PUNCT
ajfa-8550	48	22	2005	2005	NUM
ajfa-8550	48	23	;	;	PUNCT
ajfa-8550	49	1	xiang	xiang	PROPN
ajfa-8550	49	2	,	,	PUNCT
ajfa-8550	49	3	2012	2012	NUM
ajfa-8550	49	4	;	;	PUNCT
ajfa-8550	49	5	xiang	xiang	PROPN
ajfa-8550	49	6	,	,	PUNCT
ajfa-8550	49	7	gan	gan	PROPN
ajfa-8550	49	8	&	&	CCONJ
ajfa-8550	49	9	wang	wang	PROPN
ajfa-8550	49	10	,	,	PUNCT
ajfa-8550	49	11	2010	2010	NUM
ajfa-8550	49	12	)	)	PUNCT
ajfa-8550	49	13	and	and	CCONJ
ajfa-8550	49	14	characteristics	characteristic	NOUN
ajfa-8550	49	15	(	(	PUNCT
ajfa-8550	49	16	wang	wang	PROPN
ajfa-8550	49	17	,	,	PUNCT
ajfa-8550	49	18	zhang	zhang	PROPN
ajfa-8550	49	19	&	&	CCONJ
ajfa-8550	49	20	gao	gao	PROPN
ajfa-8550	49	21	,	,	PUNCT
ajfa-8550	49	22	2008	2008	NUM
ajfa-8550	49	23	;	;	PUNCT
ajfa-8550	49	24	wang	wang	PROPN
ajfa-8550	49	25	,	,	PUNCT
ajfa-8550	49	26	wang	wang	PROPN
ajfa-8550	49	27	&	&	CCONJ
ajfa-8550	49	28	wu	wu	PROPN
ajfa-8550	49	29	,	,	PUNCT
ajfa-8550	49	30	2006	2006	NUM
ajfa-8550	49	31	)	)	PUNCT
ajfa-8550	49	32	.	.	PUNCT
ajfa-8550	50	1	audit	audit	NOUN
ajfa-8550	50	2	fees	fee	NOUN
ajfa-8550	50	3	have	have	AUX
ajfa-8550	50	4	been	be	AUX
ajfa-8550	50	5	asian	asian	ADJ
ajfa-8550	50	6	journal	journal	NOUN
ajfa-8550	50	7	of	of	ADP
ajfa-8550	50	8	finance	finance	PROPN
ajfa-8550	50	9	&	&	CCONJ
ajfa-8550	50	10	accounting	accounting	PROPN
ajfa-8550	50	11	issn	issn	PROPN
ajfa-8550	50	12	1946	1946	NUM
ajfa-8550	50	13	-	-	PUNCT
ajfa-8550	50	14	052x	052x	NOUN
ajfa-8550	50	15	2015	2015	NUM
ajfa-8550	50	16	,	,	PUNCT
ajfa-8550	50	17	vol	vol	NOUN
ajfa-8550	50	18	.	.	PROPN
ajfa-8550	51	1	7	7	NUM
ajfa-8550	51	2	,	,	PUNCT
ajfa-8550	51	3	no	no	INTJ
ajfa-8550	51	4	.	.	NOUN
ajfa-8550	51	5	2	2	NUM
ajfa-8550	51	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8550	51	7	243	243	NUM
ajfa-8550	51	8	associated	associate	VERB
ajfa-8550	51	9	with	with	ADP
ajfa-8550	51	10	the	the	DET
ajfa-8550	51	11	ratio	ratio	NOUN
ajfa-8550	51	12	of	of	ADP
ajfa-8550	51	13	independent	independent	ADJ
ajfa-8550	51	14	to	to	ADP
ajfa-8550	51	15	non	non	ADJ
ajfa-8550	51	16	-	-	ADJ
ajfa-8550	51	17	independent	independent	ADJ
ajfa-8550	51	18	directors	director	NOUN
ajfa-8550	51	19	(	(	PUNCT
ajfa-8550	51	20	li	li	PROPN
ajfa-8550	51	21	&	&	CCONJ
ajfa-8550	51	22	wang	wang	PROPN
ajfa-8550	51	23	,	,	PUNCT
ajfa-8550	51	24	2006	2006	NUM
ajfa-8550	51	25	)	)	PUNCT
ajfa-8550	51	26	.	.	PUNCT
ajfa-8550	52	1	large	large	ADJ
ajfa-8550	52	2	boards	board	NOUN
ajfa-8550	52	3	pay	pay	VERB
ajfa-8550	52	4	more	more	ADJ
ajfa-8550	52	5	for	for	ADP
ajfa-8550	52	6	auditing	auditing	NOUN
ajfa-8550	52	7	while	while	SCONJ
ajfa-8550	52	8	state	state	NOUN
ajfa-8550	52	9	ownership	ownership	NOUN
ajfa-8550	52	10	and	and	CCONJ
ajfa-8550	52	11	top	top	ADJ
ajfa-8550	52	12	executive	executive	ADJ
ajfa-8550	52	13	duality	duality	NOUN
ajfa-8550	52	14	(	(	PUNCT
ajfa-8550	52	15	ceo	ceo	NOUN
ajfa-8550	52	16	and	and	CCONJ
ajfa-8550	52	17	board	board	NOUN
ajfa-8550	52	18	chair	chair	NOUN
ajfa-8550	52	19	being	be	AUX
ajfa-8550	52	20	the	the	DET
ajfa-8550	52	21	same	same	ADJ
ajfa-8550	52	22	individual	individual	NOUN
ajfa-8550	52	23	)	)	PUNCT
ajfa-8550	52	24	are	be	AUX
ajfa-8550	52	25	associated	associate	VERB
ajfa-8550	52	26	with	with	ADP
ajfa-8550	52	27	lower	low	ADJ
ajfa-8550	52	28	audit	audit	NOUN
ajfa-8550	52	29	fees	fee	NOUN
ajfa-8550	52	30	(	(	PUNCT
ajfa-8550	52	31	cai	cai	X
ajfa-8550	52	32	,	,	PUNCT
ajfa-8550	52	33	2007	2007	NUM
ajfa-8550	52	34	)	)	PUNCT
ajfa-8550	52	35	.	.	PUNCT
ajfa-8550	53	1	cai	cai	PROPN
ajfa-8550	53	2	also	also	ADV
ajfa-8550	53	3	finds	find	VERB
ajfa-8550	53	4	that	that	SCONJ
ajfa-8550	53	5	non	non	ADJ
ajfa-8550	53	6	-	-	ADJ
ajfa-8550	53	7	state	state	ADJ
ajfa-8550	53	8	ownership	ownership	NOUN
ajfa-8550	53	9	with	with	ADP
ajfa-8550	53	10	moderate	moderate	ADJ
ajfa-8550	53	11	managerial	managerial	ADJ
ajfa-8550	53	12	stock	stock	NOUN
ajfa-8550	53	13	ownership	ownership	NOUN
ajfa-8550	53	14	reduces	reduce	VERB
ajfa-8550	53	15	audit	audit	NOUN
ajfa-8550	53	16	fees	fee	NOUN
ajfa-8550	53	17	.	.	PUNCT
ajfa-8550	54	1	he	he	PRON
ajfa-8550	54	2	and	and	CCONJ
ajfa-8550	54	3	liu	liu	PROPN
ajfa-8550	54	4	(	(	PUNCT
ajfa-8550	54	5	2015	2015	NUM
ajfa-8550	54	6	)	)	PUNCT
ajfa-8550	54	7	show	show	VERB
ajfa-8550	54	8	that	that	SCONJ
ajfa-8550	54	9	companies	company	NOUN
ajfa-8550	54	10	with	with	ADP
ajfa-8550	54	11	management	management	NOUN
ajfa-8550	54	12	deemed	deem	VERB
ajfa-8550	54	13	as	as	ADP
ajfa-8550	54	14	having	have	VERB
ajfa-8550	54	15	high	high	ADJ
ajfa-8550	54	16	ability	ability	NOUN
ajfa-8550	54	17	,	,	PUNCT
ajfa-8550	54	18	as	as	SCONJ
ajfa-8550	54	19	measured	measure	VERB
ajfa-8550	54	20	by	by	ADP
ajfa-8550	54	21	the	the	DET
ajfa-8550	54	22	ma	ma	PROPN
ajfa-8550	54	23	score	score	NOUN
ajfa-8550	54	24	(	(	PUNCT
ajfa-8550	54	25	which	which	PRON
ajfa-8550	54	26	is	be	AUX
ajfa-8550	54	27	partitioned	partition	VERB
ajfa-8550	54	28	from	from	ADP
ajfa-8550	54	29	total	total	ADJ
ajfa-8550	54	30	efficiency	efficiency	NOUN
ajfa-8550	54	31	of	of	ADP
ajfa-8550	54	32	the	the	DET
ajfa-8550	54	33	firm	firm	NOUN
ajfa-8550	54	34	and	and	CCONJ
ajfa-8550	54	35	the	the	DET
ajfa-8550	54	36	manager	manager	NOUN
ajfa-8550	54	37	)	)	PUNCT
ajfa-8550	54	38	,	,	PUNCT
ajfa-8550	54	39	pay	pay	VERB
ajfa-8550	54	40	less	less	ADJ
ajfa-8550	54	41	for	for	ADP
ajfa-8550	54	42	auditing	auditing	NOUN
ajfa-8550	54	43	.	.	PUNCT
ajfa-8550	55	1	the	the	DET
ajfa-8550	55	2	purpose	purpose	NOUN
ajfa-8550	55	3	of	of	ADP
ajfa-8550	55	4	this	this	DET
ajfa-8550	55	5	paper	paper	NOUN
ajfa-8550	55	6	is	be	AUX
ajfa-8550	55	7	to	to	PART
ajfa-8550	55	8	extend	extend	VERB
ajfa-8550	55	9	that	that	DET
ajfa-8550	55	10	research	research	NOUN
ajfa-8550	55	11	stream	stream	NOUN
ajfa-8550	55	12	by	by	ADP
ajfa-8550	55	13	investigating	investigate	VERB
ajfa-8550	55	14	whether	whether	SCONJ
ajfa-8550	55	15	gender	gender	NOUN
ajfa-8550	55	16	diverse	diverse	ADJ
ajfa-8550	55	17	audit	audit	NOUN
ajfa-8550	55	18	committees	committee	NOUN
ajfa-8550	55	19	have	have	VERB
ajfa-8550	55	20	a	a	DET
ajfa-8550	55	21	significant	significant	ADJ
ajfa-8550	55	22	effect	effect	NOUN
ajfa-8550	55	23	on	on	ADP
ajfa-8550	55	24	the	the	DET
ajfa-8550	55	25	audit	audit	NOUN
ajfa-8550	55	26	feesof	feesof	VERB
ajfa-8550	55	27	chinese	chinese	ADJ
ajfa-8550	55	28	companies	company	NOUN
ajfa-8550	55	29	,	,	PUNCT
ajfa-8550	55	30	after	after	ADP
ajfa-8550	55	31	controlling	control	VERB
ajfa-8550	55	32	for	for	ADP
ajfa-8550	55	33	ownership	ownership	NOUN
ajfa-8550	55	34	typeand	typeand	NUM
ajfa-8550	55	35	management	management	NOUN
ajfa-8550	55	36	control	control	NOUN
ajfa-8550	55	37	.	.	PUNCT
ajfa-8550	56	1	2.1	2.1	NUM
ajfa-8550	56	2	gender	gender	NOUN
ajfa-8550	56	3	diversity	diversity	NOUN
ajfa-8550	56	4	of	of	ADP
ajfa-8550	56	5	audit	audit	NOUN
ajfa-8550	56	6	committees	committee	NOUN
ajfa-8550	56	7	and	and	CCONJ
ajfa-8550	56	8	audit	audit	NOUN
ajfa-8550	56	9	fees	fee	NOUN
ajfa-8550	56	10	many	many	ADJ
ajfa-8550	56	11	authors	author	NOUN
ajfa-8550	56	12	using	use	VERB
ajfa-8550	56	13	data	datum	NOUN
ajfa-8550	56	14	from	from	ADP
ajfa-8550	56	15	the	the	DET
ajfa-8550	56	16	developed	develop	VERB
ajfa-8550	56	17	world	world	NOUN
ajfa-8550	56	18	have	have	AUX
ajfa-8550	56	19	also	also	ADV
ajfa-8550	56	20	addressed	address	VERB
ajfa-8550	56	21	research	research	NOUN
ajfa-8550	56	22	questions	question	NOUN
ajfa-8550	56	23	pertaining	pertain	VERB
ajfa-8550	56	24	to	to	ADP
ajfa-8550	56	25	the	the	DET
ajfa-8550	56	26	efficacy	efficacy	NOUN
ajfa-8550	56	27	of	of	ADP
ajfa-8550	56	28	the	the	DET
ajfa-8550	56	29	board	board	NOUN
ajfa-8550	56	30	(	(	PUNCT
ajfa-8550	56	31	fondas	fondas	PROPN
ajfa-8550	56	32	&	&	CCONJ
ajfa-8550	56	33	sassalos	sassalos	PROPN
ajfa-8550	56	34	,	,	PUNCT
ajfa-8550	56	35	2000	2000	NUM
ajfa-8550	56	36	;	;	PUNCT
ajfa-8550	56	37	huse	huse	NOUN
ajfa-8550	56	38	&	&	CCONJ
ajfa-8550	56	39	grethe	grethe	PROPN
ajfa-8550	56	40	-	-	PUNCT
ajfa-8550	56	41	solberg	solberg	PROPN
ajfa-8550	56	42	,	,	PUNCT
ajfa-8550	56	43	2006	2006	NUM
ajfa-8550	56	44	;	;	PUNCT
ajfa-8550	56	45	miller	miller	PROPN
ajfa-8550	56	46	&	&	CCONJ
ajfa-8550	56	47	del	del	PROPN
ajfa-8550	56	48	carmen	carmen	PROPN
ajfa-8550	56	49	triana	triana	PROPN
ajfa-8550	56	50	,	,	PUNCT
ajfa-8550	56	51	2009	2009	NUM
ajfa-8550	56	52	;	;	PUNCT
ajfa-8550	56	53	nielson	nielson	PROPN
ajfa-8550	56	54	&	&	CCONJ
ajfa-8550	56	55	huse	huse	PROPN
ajfa-8550	56	56	,	,	PUNCT
ajfa-8550	56	57	2010	2010	NUM
ajfa-8550	56	58	)	)	PUNCT
ajfa-8550	56	59	and	and	CCONJ
ajfa-8550	56	60	audit	audit	NOUN
ajfa-8550	56	61	committee	committee	NOUN
ajfa-8550	56	62	when	when	SCONJ
ajfa-8550	56	63	women	woman	NOUN
ajfa-8550	56	64	are	be	AUX
ajfa-8550	56	65	members	member	NOUN
ajfa-8550	56	66	.	.	PUNCT
ajfa-8550	57	1	stewart	stewart	PROPN
ajfa-8550	57	2	and	and	CCONJ
ajfa-8550	57	3	munro	munro	PROPN
ajfa-8550	57	4	(	(	PUNCT
ajfa-8550	57	5	2007	2007	NUM
ajfa-8550	57	6	)	)	PUNCT
ajfa-8550	57	7	argue	argue	VERB
ajfa-8550	57	8	that	that	SCONJ
ajfa-8550	57	9	female	female	ADJ
ajfa-8550	57	10	representatives	representative	NOUN
ajfa-8550	57	11	on	on	ADP
ajfa-8550	57	12	audit	audit	NOUN
ajfa-8550	57	13	committees	committee	NOUN
ajfa-8550	57	14	demonstrate	demonstrate	VERB
ajfa-8550	57	15	superior	superior	ADJ
ajfa-8550	57	16	communication	communication	NOUN
ajfa-8550	57	17	skills	skill	NOUN
ajfa-8550	57	18	and	and	CCONJ
ajfa-8550	57	19	are	be	AUX
ajfa-8550	57	20	better	well	ADV
ajfa-8550	57	21	prepared	prepare	VERB
ajfa-8550	57	22	for	for	ADP
ajfa-8550	57	23	meetings	meeting	NOUN
ajfa-8550	57	24	.	.	PUNCT
ajfa-8550	58	1	in	in	ADP
ajfa-8550	58	2	comparison	comparison	NOUN
ajfa-8550	58	3	to	to	ADP
ajfa-8550	58	4	committees	committee	NOUN
ajfa-8550	58	5	that	that	PRON
ajfa-8550	58	6	are	be	AUX
ajfa-8550	58	7	totally	totally	ADV
ajfa-8550	58	8	male	male	ADJ
ajfa-8550	58	9	,	,	PUNCT
ajfa-8550	58	10	a	a	DET
ajfa-8550	58	11	woman	woman	NOUN
ajfa-8550	58	12	’s	’s	PART
ajfa-8550	58	13	presence	presence	NOUN
ajfa-8550	58	14	makes	make	VERB
ajfa-8550	58	15	members	member	NOUN
ajfa-8550	58	16	more	more	ADV
ajfa-8550	58	17	diligent	diligent	ADJ
ajfa-8550	58	18	(	(	PUNCT
ajfa-8550	58	19	thiruvadi	thiruvadi	NOUN
ajfa-8550	58	20	,	,	PUNCT
ajfa-8550	58	21	2012	2012	NUM
ajfa-8550	58	22	)	)	PUNCT
ajfa-8550	58	23	and	and	CCONJ
ajfa-8550	58	24	reduces	reduce	VERB
ajfa-8550	58	25	fees	fee	NOUN
ajfa-8550	58	26	(	(	PUNCT
ajfa-8550	58	27	ittonenet	ittonenet	PROPN
ajfa-8550	58	28	al	al	PROPN
ajfa-8550	58	29	.	.	PROPN
ajfa-8550	58	30	2010	2010	NUM
ajfa-8550	58	31	)	)	PUNCT
ajfa-8550	58	32	.	.	PUNCT
ajfa-8550	59	1	kuang	kuang	PROPN
ajfa-8550	59	2	and	and	CCONJ
ajfa-8550	59	3	chen	chen	PROPN
ajfa-8550	59	4	(	(	PUNCT
ajfa-8550	59	5	2011	2011	NUM
ajfa-8550	59	6	)	)	PUNCT
ajfa-8550	59	7	suggest	suggest	VERB
ajfa-8550	59	8	that	that	SCONJ
ajfa-8550	59	9	a	a	DET
ajfa-8550	59	10	feminine	feminine	ADJ
ajfa-8550	59	11	presence	presence	NOUN
ajfa-8550	59	12	on	on	ADP
ajfa-8550	59	13	the	the	DET
ajfa-8550	59	14	chinese	chinese	ADJ
ajfa-8550	59	15	corporate	corporate	ADJ
ajfa-8550	59	16	board	board	NOUN
ajfa-8550	59	17	is	be	AUX
ajfa-8550	59	18	associated	associate	VERB
ajfa-8550	59	19	with	with	ADP
ajfa-8550	59	20	demands	demand	NOUN
ajfa-8550	59	21	for	for	ADP
ajfa-8550	59	22	higher	high	ADJ
ajfa-8550	59	23	quality	quality	NOUN
ajfa-8550	59	24	external	external	ADJ
ajfa-8550	59	25	auditing	auditing	NOUN
ajfa-8550	59	26	.	.	PUNCT
ajfa-8550	60	1	as	as	SCONJ
ajfa-8550	60	2	the	the	DET
ajfa-8550	60	3	percentage	percentage	NOUN
ajfa-8550	60	4	of	of	ADP
ajfa-8550	60	5	female	female	ADJ
ajfa-8550	60	6	board	board	NOUN
ajfa-8550	60	7	members	member	NOUN
ajfa-8550	60	8	increases	increase	VERB
ajfa-8550	60	9	,	,	PUNCT
ajfa-8550	60	10	there	there	PRON
ajfa-8550	60	11	are	be	VERB
ajfa-8550	60	12	more	more	ADJ
ajfa-8550	60	13	discussions	discussion	NOUN
ajfa-8550	60	14	at	at	ADP
ajfa-8550	60	15	board	board	NOUN
ajfa-8550	60	16	meetings	meeting	NOUN
ajfa-8550	60	17	,	,	PUNCT
ajfa-8550	60	18	the	the	DET
ajfa-8550	60	19	discussions	discussion	NOUN
ajfa-8550	60	20	are	be	AUX
ajfa-8550	60	21	smoother	smooth	ADJ
ajfa-8550	60	22	and	and	CCONJ
ajfa-8550	60	23	directors	director	NOUN
ajfa-8550	60	24	pay	pay	VERB
ajfa-8550	60	25	closer	close	ADJ
ajfa-8550	60	26	attention	attention	NOUN
ajfa-8550	60	27	to	to	ADP
ajfa-8550	60	28	the	the	DET
ajfa-8550	60	29	interests	interest	NOUN
ajfa-8550	60	30	of	of	ADP
ajfa-8550	60	31	other	other	ADJ
ajfa-8550	60	32	stakeholders	stakeholder	NOUN
ajfa-8550	60	33	and	and	CCONJ
ajfa-8550	60	34	not	not	PART
ajfa-8550	60	35	just	just	ADV
ajfa-8550	60	36	stockholders	stockholder	NOUN
ajfa-8550	60	37	;	;	PUNCT
ajfa-8550	60	38	thus	thus	ADV
ajfa-8550	60	39	corporate	corporate	ADJ
ajfa-8550	60	40	reputation	reputation	NOUN
ajfa-8550	60	41	improves	improve	VERB
ajfa-8550	60	42	(	(	PUNCT
ajfa-8550	60	43	gao	gao	PROPN
ajfa-8550	60	44	&	&	CCONJ
ajfa-8550	60	45	zhang	zhang	PROPN
ajfa-8550	60	46	,	,	PUNCT
ajfa-8550	60	47	2011	2011	NUM
ajfa-8550	60	48	)	)	PUNCT
ajfa-8550	60	49	.	.	PUNCT
ajfa-8550	61	1	we	we	PRON
ajfa-8550	61	2	argue	argue	VERB
ajfa-8550	61	3	that	that	SCONJ
ajfa-8550	61	4	having	have	VERB
ajfa-8550	61	5	women	woman	NOUN
ajfa-8550	61	6	on	on	ADP
ajfa-8550	61	7	the	the	DET
ajfa-8550	61	8	audit	audit	NOUN
ajfa-8550	61	9	committee	committee	NOUN
ajfa-8550	61	10	can	can	AUX
ajfa-8550	61	11	significantly	significantly	ADV
ajfa-8550	61	12	increase	increase	VERB
ajfa-8550	61	13	the	the	DET
ajfa-8550	61	14	quality	quality	NOUN
ajfa-8550	61	15	of	of	ADP
ajfa-8550	61	16	financial	financial	ADJ
ajfa-8550	61	17	reporting	reporting	NOUN
ajfa-8550	61	18	and	and	CCONJ
ajfa-8550	61	19	the	the	DET
ajfa-8550	61	20	efficacy	efficacy	NOUN
ajfa-8550	61	21	of	of	ADP
ajfa-8550	61	22	internal	internal	ADJ
ajfa-8550	61	23	control	control	NOUN
ajfa-8550	61	24	,	,	PUNCT
ajfa-8550	61	25	thereby	thereby	ADV
ajfa-8550	61	26	lowering	lower	VERB
ajfa-8550	61	27	audit	audit	NOUN
ajfa-8550	61	28	fees	fee	NOUN
ajfa-8550	61	29	in	in	ADP
ajfa-8550	61	30	chinese	chinese	ADJ
ajfa-8550	61	31	firms	firm	NOUN
ajfa-8550	61	32	like	like	ADP
ajfa-8550	61	33	elsewhere	elsewhere	ADV
ajfa-8550	61	34	.	.	PUNCT
ajfa-8550	62	1	thus	thus	ADV
ajfa-8550	62	2	,	,	PUNCT
ajfa-8550	62	3	our	our	PRON
ajfa-8550	62	4	hypothesis	hypothesis	NOUN
ajfa-8550	62	5	is	be	AUX
ajfa-8550	62	6	:	:	PUNCT
ajfa-8550	62	7	hypothesis	hypothesis	NOUN
ajfa-8550	62	8	1	1	NUM
ajfa-8550	62	9	:	:	PUNCT
ajfa-8550	62	10	the	the	DET
ajfa-8550	62	11	gender	gender	NOUN
ajfa-8550	62	12	diversity	diversity	NOUN
ajfa-8550	62	13	of	of	ADP
ajfa-8550	62	14	audit	audit	NOUN
ajfa-8550	62	15	committees	committee	NOUN
ajfa-8550	62	16	is	be	AUX
ajfa-8550	62	17	negatively	negatively	ADV
ajfa-8550	62	18	related	relate	VERB
ajfa-8550	62	19	to	to	ADP
ajfa-8550	62	20	audit	audit	NOUN
ajfa-8550	62	21	fees	fee	NOUN
ajfa-8550	62	22	.	.	PUNCT
ajfa-8550	63	1	2.2	2.2	NUM
ajfa-8550	63	2	gender	gender	NOUN
ajfa-8550	63	3	diversity	diversity	NOUN
ajfa-8550	63	4	of	of	ADP
ajfa-8550	63	5	audit	audit	NOUN
ajfa-8550	63	6	committees	committee	NOUN
ajfa-8550	63	7	,	,	PUNCT
ajfa-8550	63	8	ownership	ownership	NOUN
ajfa-8550	63	9	structure	structure	NOUN
ajfa-8550	63	10	and	and	CCONJ
ajfa-8550	63	11	audit	audit	NOUN
ajfa-8550	63	12	fees	fee	NOUN
ajfa-8550	63	13	durnev	durnev	NOUN
ajfa-8550	63	14	and	and	CCONJ
ajfa-8550	63	15	kim	kim	PROPN
ajfa-8550	63	16	(	(	PUNCT
ajfa-8550	63	17	2005	2005	NUM
ajfa-8550	63	18	)	)	PUNCT
ajfa-8550	63	19	argue	argue	VERB
ajfa-8550	63	20	that	that	SCONJ
ajfa-8550	63	21	major	major	ADJ
ajfa-8550	63	22	shareholders	shareholder	NOUN
ajfa-8550	63	23	with	with	ADP
ajfa-8550	63	24	different	different	ADJ
ajfa-8550	63	25	characteristics	characteristic	NOUN
ajfa-8550	63	26	may	may	AUX
ajfa-8550	63	27	have	have	VERB
ajfa-8550	63	28	different	different	ADJ
ajfa-8550	63	29	incentive	incentive	NOUN
ajfa-8550	63	30	mechanisms	mechanism	NOUN
ajfa-8550	63	31	.	.	PUNCT
ajfa-8550	64	1	state	state	NOUN
ajfa-8550	64	2	-	-	PUNCT
ajfa-8550	64	3	owned	own	VERB
ajfa-8550	64	4	listed	list	VERB
ajfa-8550	64	5	companies	company	NOUN
ajfa-8550	64	6	are	be	AUX
ajfa-8550	64	7	essentially	essentially	ADV
ajfa-8550	64	8	controlled	control	VERB
ajfa-8550	64	9	by	by	ADP
ajfa-8550	64	10	and	and	CCONJ
ajfa-8550	64	11	extensions	extension	NOUN
ajfa-8550	64	12	of	of	ADP
ajfa-8550	64	13	government	government	NOUN
ajfa-8550	64	14	with	with	ADP
ajfa-8550	64	15	their	their	PRON
ajfa-8550	64	16	decisions	decision	NOUN
ajfa-8550	64	17	influenced	influence	VERB
ajfa-8550	64	18	by	by	ADP
ajfa-8550	64	19	state	state	NOUN
ajfa-8550	64	20	considerations	consideration	NOUN
ajfa-8550	64	21	such	such	ADJ
ajfa-8550	64	22	as	as	ADP
ajfa-8550	64	23	those	those	PRON
ajfa-8550	64	24	related	relate	VERB
ajfa-8550	64	25	to	to	ADP
ajfa-8550	64	26	job	job	NOUN
ajfa-8550	64	27	security	security	NOUN
ajfa-8550	64	28	,	,	PUNCT
ajfa-8550	64	29	tax	tax	NOUN
ajfa-8550	64	30	revenues	revenue	NOUN
ajfa-8550	64	31	and	and	CCONJ
ajfa-8550	64	32	social	social	ADJ
ajfa-8550	64	33	stability	stability	NOUN
ajfa-8550	64	34	(	(	PUNCT
ajfa-8550	64	35	chen	chen	PROPN
ajfa-8550	64	36	,	,	PUNCT
ajfa-8550	64	37	firth	firth	PROPN
ajfa-8550	64	38	,	,	PUNCT
ajfa-8550	64	39	gao	gao	PROPN
ajfa-8550	64	40	&	&	CCONJ
ajfa-8550	64	41	rui	rui	PROPN
ajfa-8550	64	42	,	,	PUNCT
ajfa-8550	64	43	2006	2006	NUM
ajfa-8550	64	44	)	)	PUNCT
ajfa-8550	64	45	.	.	PUNCT
ajfa-8550	65	1	the	the	DET
ajfa-8550	65	2	non	non	NOUN
ajfa-8550	65	3	-	-	NOUN
ajfa-8550	65	4	transferability	transferability	NOUN
ajfa-8550	65	5	of	of	ADP
ajfa-8550	65	6	state	state	NOUN
ajfa-8550	65	7	-	-	PUNCT
ajfa-8550	65	8	owned	own	VERB
ajfa-8550	65	9	property	property	NOUN
ajfa-8550	65	10	rights	right	NOUN
ajfa-8550	65	11	leads	lead	VERB
ajfa-8550	65	12	to	to	ADP
ajfa-8550	65	13	large	large	ADJ
ajfa-8550	65	14	transaction	transaction	NOUN
ajfa-8550	65	15	costs	cost	NOUN
ajfa-8550	65	16	for	for	ADP
ajfa-8550	65	17	shareholders	shareholder	NOUN
ajfa-8550	65	18	or	or	CCONJ
ajfa-8550	65	19	management	management	NOUN
ajfa-8550	65	20	to	to	PART
ajfa-8550	65	21	liquidate	liquidate	VERB
ajfa-8550	65	22	ownership	ownership	NOUN
ajfa-8550	65	23	interests	interest	NOUN
ajfa-8550	65	24	and	and	CCONJ
ajfa-8550	65	25	thus	thus	ADV
ajfa-8550	65	26	,	,	PUNCT
ajfa-8550	65	27	major	major	ADJ
ajfa-8550	65	28	shareholders	shareholder	NOUN
ajfa-8550	65	29	of	of	ADP
ajfa-8550	65	30	state	state	NOUN
ajfa-8550	65	31	-	-	PUNCT
ajfa-8550	65	32	owned	own	VERB
ajfa-8550	65	33	companies	company	NOUN
ajfa-8550	65	34	have	have	AUX
ajfa-8550	65	35	increased	increase	VERB
ajfa-8550	65	36	incentive	incentive	NOUN
ajfa-8550	65	37	to	to	PART
ajfa-8550	65	38	encroach	encroach	VERB
ajfa-8550	65	39	upon	upon	SCONJ
ajfa-8550	65	40	profits	profit	NOUN
ajfa-8550	65	41	at	at	ADP
ajfa-8550	65	42	the	the	DET
ajfa-8550	65	43	expense	expense	NOUN
ajfa-8550	65	44	of	of	ADP
ajfa-8550	65	45	minority	minority	NOUN
ajfa-8550	65	46	shareholders	shareholder	NOUN
ajfa-8550	65	47	.	.	PUNCT
ajfa-8550	66	1	in	in	ADP
ajfa-8550	66	2	contrast	contrast	NOUN
ajfa-8550	66	3	,	,	PUNCT
ajfa-8550	66	4	stockholders	stockholder	NOUN
ajfa-8550	66	5	of	of	ADP
ajfa-8550	66	6	non	non	ADJ
ajfa-8550	66	7	-	-	ADJ
ajfa-8550	66	8	state	state	ADJ
ajfa-8550	66	9	companies	company	NOUN
ajfa-8550	66	10	in	in	ADP
ajfa-8550	66	11	china	china	PROPN
ajfa-8550	66	12	seem	seem	VERB
ajfa-8550	66	13	more	more	ADV
ajfa-8550	66	14	unified	unified	ADJ
ajfa-8550	66	15	in	in	ADP
ajfa-8550	66	16	striving	strive	VERB
ajfa-8550	66	17	towards	towards	ADP
ajfa-8550	66	18	the	the	DET
ajfa-8550	66	19	goal	goal	NOUN
ajfa-8550	66	20	of	of	ADP
ajfa-8550	66	21	maximizing	maximize	VERB
ajfa-8550	66	22	shareholder	shareholder	NOUN
ajfa-8550	66	23	wealth	wealth	NOUN
ajfa-8550	66	24	.	.	PUNCT
ajfa-8550	67	1	state	state	NOUN
ajfa-8550	67	2	ownership	ownership	NOUN
ajfa-8550	67	3	is	be	AUX
ajfa-8550	67	4	generally	generally	ADV
ajfa-8550	67	5	regarded	regard	VERB
ajfa-8550	67	6	as	as	ADP
ajfa-8550	67	7	inefficient	inefficient	ADJ
ajfa-8550	67	8	(	(	PUNCT
ajfa-8550	67	9	boycko	boycko	PROPN
ajfa-8550	67	10	,	,	PUNCT
ajfa-8550	67	11	shleifer	shleifer	PROPN
ajfa-8550	67	12	&	&	CCONJ
ajfa-8550	67	13	vishny	vishny	PROPN
ajfa-8550	67	14	,	,	PUNCT
ajfa-8550	67	15	1995	1995	NUM
ajfa-8550	67	16	;	;	PUNCT
ajfa-8550	67	17	roland,2000	roland,2000	PROPN
ajfa-8550	67	18	)	)	PUNCT
ajfa-8550	67	19	.	.	PUNCT
ajfa-8550	68	1	the	the	DET
ajfa-8550	68	2	government	government	NOUN
ajfa-8550	68	3	is	be	AUX
ajfa-8550	68	4	the	the	DET
ajfa-8550	68	5	controlling	control	VERB
ajfa-8550	68	6	shareholder	shareholder	NOUN
ajfa-8550	68	7	and	and	CCONJ
ajfa-8550	68	8	its	its	PRON
ajfa-8550	68	9	intervention	intervention	NOUN
ajfa-8550	68	10	may	may	AUX
ajfa-8550	68	11	lead	lead	VERB
ajfa-8550	68	12	to	to	ADP
ajfa-8550	68	13	tunneling	tunneling	NOUN
ajfa-8550	68	14	,	,	PUNCT
ajfa-8550	68	15	which	which	PRON
ajfa-8550	68	16	means	mean	VERB
ajfa-8550	68	17	that	that	SCONJ
ajfa-8550	68	18	controlling	control	VERB
ajfa-8550	68	19	shareholders	shareholder	NOUN
ajfa-8550	68	20	encroach	encroach	VERB
ajfa-8550	68	21	upon	upon	SCONJ
ajfa-8550	68	22	company	company	NOUN
ajfa-8550	68	23	assets	asset	NOUN
ajfa-8550	68	24	and	and	CCONJ
ajfa-8550	68	25	asian	asian	ADJ
ajfa-8550	68	26	journal	journal	NOUN
ajfa-8550	68	27	of	of	ADP
ajfa-8550	68	28	finance	finance	PROPN
ajfa-8550	68	29	&	&	CCONJ
ajfa-8550	68	30	accounting	accounting	PROPN
ajfa-8550	68	31	issn	issn	PROPN
ajfa-8550	68	32	1946	1946	NUM
ajfa-8550	68	33	-	-	PUNCT
ajfa-8550	68	34	052x	052x	NOUN
ajfa-8550	68	35	2015	2015	NUM
ajfa-8550	68	36	,	,	PUNCT
ajfa-8550	68	37	vol	vol	NOUN
ajfa-8550	68	38	.	.	PROPN
ajfa-8550	68	39	7	7	NUM
ajfa-8550	68	40	,	,	PUNCT
ajfa-8550	68	41	no	no	INTJ
ajfa-8550	68	42	.	.	NOUN
ajfa-8550	68	43	2	2	NUM
ajfa-8550	68	44	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8550	68	45	244	244	NUM
ajfa-8550	68	46	profits	profit	NOUN
ajfa-8550	68	47	for	for	ADP
ajfa-8550	68	48	their	their	PRON
ajfa-8550	68	49	own	own	ADJ
ajfa-8550	68	50	benefit	benefit	NOUN
ajfa-8550	68	51	.	.	PUNCT
ajfa-8550	69	1	in	in	ADP
ajfa-8550	69	2	china	china	PROPN
ajfa-8550	69	3	,	,	PUNCT
ajfa-8550	69	4	the	the	DET
ajfa-8550	69	5	government	government	NOUN
ajfa-8550	69	6	takes	take	VERB
ajfa-8550	69	7	responsibility	responsibility	NOUN
ajfa-8550	69	8	for	for	ADP
ajfa-8550	69	9	the	the	DET
ajfa-8550	69	10	failure	failure	NOUN
ajfa-8550	69	11	of	of	ADP
ajfa-8550	69	12	state	state	NOUN
ajfa-8550	69	13	-	-	PUNCT
ajfa-8550	69	14	owned	own	VERB
ajfa-8550	69	15	companies	company	NOUN
ajfa-8550	69	16	;	;	PUNCT
ajfa-8550	69	17	companies	company	NOUN
ajfa-8550	69	18	do	do	AUX
ajfa-8550	69	19	not	not	PART
ajfa-8550	69	20	bear	bear	VERB
ajfa-8550	69	21	the	the	DET
ajfa-8550	69	22	risks	risk	NOUN
ajfa-8550	69	23	.	.	PUNCT
ajfa-8550	70	1	non	non	ADJ
ajfa-8550	70	2	-	-	ADJ
ajfa-8550	70	3	state	state	ADJ
ajfa-8550	70	4	companies	company	NOUN
ajfa-8550	70	5	do	do	AUX
ajfa-8550	70	6	not	not	PART
ajfa-8550	70	7	have	have	VERB
ajfa-8550	70	8	this	this	DET
ajfa-8550	70	9	government	government	NOUN
ajfa-8550	70	10	backstop	backstop	NOUN
ajfa-8550	70	11	,	,	PUNCT
ajfa-8550	70	12	thus	thus	ADV
ajfa-8550	70	13	need	need	VERB
ajfa-8550	70	14	to	to	PART
ajfa-8550	70	15	be	be	AUX
ajfa-8550	70	16	more	more	ADV
ajfa-8550	70	17	cognizant	cognizant	ADJ
ajfa-8550	70	18	about	about	ADP
ajfa-8550	70	19	projects	project	NOUN
ajfa-8550	70	20	undertaken	undertake	VERB
ajfa-8550	70	21	and	and	CCONJ
ajfa-8550	70	22	risks	risk	NOUN
ajfa-8550	70	23	assumed	assume	VERB
ajfa-8550	70	24	.	.	PUNCT
ajfa-8550	71	1	xia	xia	PROPN
ajfa-8550	71	2	and	and	CCONJ
ajfa-8550	71	3	fang	fang	X
ajfa-8550	71	4	(	(	PUNCT
ajfa-8550	71	5	2005	2005	NUM
ajfa-8550	71	6	)	)	PUNCT
ajfa-8550	71	7	find	find	VERB
ajfa-8550	71	8	that	that	SCONJ
ajfa-8550	71	9	government	government	NOUN
ajfa-8550	71	10	control	control	NOUN
ajfa-8550	71	11	,	,	PUNCT
ajfa-8550	71	12	especially	especially	ADV
ajfa-8550	71	13	at	at	ADP
ajfa-8550	71	14	county	county	NOUN
ajfa-8550	71	15	and	and	CCONJ
ajfa-8550	71	16	city	city	NOUN
ajfa-8550	71	17	levels	level	NOUN
ajfa-8550	71	18	,	,	PUNCT
ajfa-8550	71	19	has	have	VERB
ajfa-8550	71	20	a	a	DET
ajfa-8550	71	21	negative	negative	ADJ
ajfa-8550	71	22	impact	impact	NOUN
ajfa-8550	71	23	on	on	ADP
ajfa-8550	71	24	corporate	corporate	ADJ
ajfa-8550	71	25	value	value	NOUN
ajfa-8550	71	26	.	.	PUNCT
ajfa-8550	72	1	in	in	ADP
ajfa-8550	72	2	contrast	contrast	NOUN
ajfa-8550	72	3	,	,	PUNCT
ajfa-8550	72	4	xu	xu	PROPN
ajfa-8550	72	5	and	and	CCONJ
ajfa-8550	72	6	chen(2003	chen(2003	NOUN
ajfa-8550	72	7	)	)	PUNCT
ajfa-8550	72	8	document	document	NOUN
ajfa-8550	72	9	that	that	PRON
ajfa-8550	72	10	listed	list	VERB
ajfa-8550	72	11	non	non	ADJ
ajfa-8550	72	12	-	-	ADJ
ajfa-8550	72	13	state	state	ADJ
ajfa-8550	72	14	companies	company	NOUN
ajfa-8550	72	15	have	have	VERB
ajfa-8550	72	16	greater	great	ADJ
ajfa-8550	72	17	corporate	corporate	ADJ
ajfa-8550	72	18	value	value	NOUN
ajfa-8550	72	19	,	,	PUNCT
ajfa-8550	72	20	larger	large	ADJ
ajfa-8550	72	21	profits	profit	NOUN
ajfa-8550	72	22	and	and	CCONJ
ajfa-8550	72	23	are	be	AUX
ajfa-8550	72	24	more	more	ADV
ajfa-8550	72	25	flexible	flexible	ADJ
ajfa-8550	72	26	in	in	ADP
ajfa-8550	72	27	operation	operation	NOUN
ajfa-8550	72	28	.	.	PUNCT
ajfa-8550	73	1	xu	xu	PROPN
ajfa-8550	73	2	and	and	CCONJ
ajfa-8550	73	3	chen	chen	PROPN
ajfa-8550	73	4	also	also	ADV
ajfa-8550	73	5	find	find	VERB
ajfa-8550	73	6	the	the	DET
ajfa-8550	73	7	efficacy	efficacy	NOUN
ajfa-8550	73	8	of	of	ADP
ajfa-8550	73	9	corporate	corporate	ADJ
ajfa-8550	73	10	governance	governance	NOUN
ajfa-8550	73	11	is	be	AUX
ajfa-8550	73	12	higher	high	ADJ
ajfa-8550	73	13	–	–	PUNCT
ajfa-8550	73	14	senior	senior	ADJ
ajfa-8550	73	15	management	management	NOUN
ajfa-8550	73	16	subjected	subject	VERB
ajfa-8550	73	17	to	to	ADP
ajfa-8550	73	18	more	more	ADV
ajfa-8550	73	19	rigorous	rigorous	ADJ
ajfa-8550	73	20	supervision	supervision	NOUN
ajfa-8550	73	21	within	within	ADP
ajfa-8550	73	22	and	and	CCONJ
ajfa-8550	73	23	more	more	ADJ
ajfa-8550	73	24	scrutiny	scrutiny	NOUN
ajfa-8550	73	25	from	from	ADP
ajfa-8550	73	26	outside	outside	ADP
ajfa-8550	73	27	the	the	DET
ajfa-8550	73	28	company	company	NOUN
ajfa-8550	73	29	.	.	PUNCT
ajfa-8550	74	1	liu	liu	PROPN
ajfa-8550	74	2	,	,	PUNCT
ajfa-8550	74	3	ye	ye	PRON
ajfa-8550	74	4	and	and	CCONJ
ajfa-8550	74	5	liao	liao	PROPN
ajfa-8550	74	6	(	(	PUNCT
ajfa-8550	74	7	2014	2014	NUM
ajfa-8550	74	8	)	)	PUNCT
ajfa-8550	74	9	find	find	VERB
ajfa-8550	74	10	that	that	SCONJ
ajfa-8550	74	11	women	woman	NOUN
ajfa-8550	74	12	directors	director	NOUN
ajfa-8550	74	13	significantly	significantly	ADV
ajfa-8550	74	14	increase	increase	VERB
ajfa-8550	74	15	financial	financial	ADJ
ajfa-8550	74	16	performance	performance	NOUN
ajfa-8550	74	17	in	in	ADP
ajfa-8550	74	18	non	non	ADJ
ajfa-8550	74	19	-	-	ADJ
ajfa-8550	74	20	state	state	ADJ
ajfa-8550	74	21	firms	firm	NOUN
ajfa-8550	74	22	while	while	SCONJ
ajfa-8550	74	23	performance	performance	NOUN
ajfa-8550	74	24	in	in	ADP
ajfa-8550	74	25	state	state	NOUN
ajfa-8550	74	26	-	-	PUNCT
ajfa-8550	74	27	owned	own	VERB
ajfa-8550	74	28	firms	firm	NOUN
ajfa-8550	74	29	is	be	AUX
ajfa-8550	74	30	not	not	PART
ajfa-8550	74	31	associated	associate	VERB
ajfa-8550	74	32	with	with	ADP
ajfa-8550	74	33	female	female	ADJ
ajfa-8550	74	34	directors	director	NOUN
ajfa-8550	74	35	.	.	PUNCT
ajfa-8550	75	1	it	it	PRON
ajfa-8550	75	2	appears	appear	VERB
ajfa-8550	75	3	that	that	SCONJ
ajfa-8550	75	4	risks	risk	NOUN
ajfa-8550	75	5	confronted	confront	VERB
ajfa-8550	75	6	and	and	CCONJ
ajfa-8550	75	7	management	management	NOUN
ajfa-8550	75	8	motives	motive	NOUN
ajfa-8550	75	9	may	may	AUX
ajfa-8550	75	10	differ	differ	VERB
ajfa-8550	75	11	between	between	ADP
ajfa-8550	75	12	state	state	NOUN
ajfa-8550	75	13	-	-	PUNCT
ajfa-8550	75	14	owned	own	VERB
ajfa-8550	75	15	vis	vis	X
ajfa-8550	75	16	-	-	PUNCT
ajfa-8550	75	17	à	à	X
ajfa-8550	75	18	-	-	PUNCT
ajfa-8550	75	19	vis	vis	X
ajfa-8550	75	20	non	non	ADJ
ajfa-8550	75	21	-	-	ADJ
ajfa-8550	75	22	state	state	ADJ
ajfa-8550	75	23	organizations	organization	NOUN
ajfa-8550	75	24	.	.	PUNCT
ajfa-8550	76	1	how	how	SCONJ
ajfa-8550	76	2	does	do	AUX
ajfa-8550	76	3	this	this	DET
ajfa-8550	76	4	ownership	ownership	NOUN
ajfa-8550	76	5	dichotomy	dichotomy	NOUN
ajfa-8550	76	6	affect	affect	VERB
ajfa-8550	76	7	those	those	DET
ajfa-8550	76	8	women	woman	NOUN
ajfa-8550	76	9	who	who	PRON
ajfa-8550	76	10	serve	serve	VERB
ajfa-8550	76	11	as	as	ADP
ajfa-8550	76	12	directors	director	NOUN
ajfa-8550	76	13	on	on	ADP
ajfa-8550	76	14	the	the	DET
ajfa-8550	76	15	audit	audit	NOUN
ajfa-8550	76	16	committee	committee	NOUN
ajfa-8550	76	17	?	?	PUNCT
ajfa-8550	77	1	we	we	PRON
ajfa-8550	77	2	argue	argue	VERB
ajfa-8550	77	3	that	that	SCONJ
ajfa-8550	77	4	due	due	ADP
ajfa-8550	77	5	to	to	ADP
ajfa-8550	77	6	the	the	DET
ajfa-8550	77	7	government	government	NOUN
ajfa-8550	77	8	intervention	intervention	NOUN
ajfa-8550	77	9	,	,	PUNCT
ajfa-8550	77	10	the	the	DET
ajfa-8550	77	11	female	female	ADJ
ajfa-8550	77	12	members	member	NOUN
ajfa-8550	77	13	on	on	ADP
ajfa-8550	77	14	a	a	DET
ajfa-8550	77	15	state	state	NOUN
ajfa-8550	77	16	-	-	PUNCT
ajfa-8550	77	17	owned	own	VERB
ajfa-8550	77	18	corporate	corporate	ADJ
ajfa-8550	77	19	audit	audit	NOUN
ajfa-8550	77	20	committee	committee	NOUN
ajfa-8550	77	21	may	may	AUX
ajfa-8550	77	22	not	not	PART
ajfa-8550	77	23	perform	perform	VERB
ajfa-8550	77	24	their	their	PRON
ajfa-8550	77	25	responsibilities	responsibility	NOUN
ajfa-8550	77	26	as	as	ADV
ajfa-8550	77	27	effectively	effectively	ADV
ajfa-8550	77	28	as	as	ADP
ajfa-8550	77	29	their	their	PRON
ajfa-8550	77	30	female	female	ADJ
ajfa-8550	77	31	counterparts	counterpart	NOUN
ajfa-8550	77	32	on	on	ADP
ajfa-8550	77	33	non	non	ADJ
ajfa-8550	77	34	-	-	ADJ
ajfa-8550	77	35	state	state	ADJ
ajfa-8550	77	36	firms	firm	NOUN
ajfa-8550	77	37	.	.	PUNCT
ajfa-8550	78	1	hence	hence	ADV
ajfa-8550	78	2	control	control	VERB
ajfa-8550	78	3	risks	risk	NOUN
ajfa-8550	78	4	,	,	PUNCT
ajfa-8550	78	5	which	which	PRON
ajfa-8550	78	6	are	be	AUX
ajfa-8550	78	7	an	an	DET
ajfa-8550	78	8	important	important	ADJ
ajfa-8550	78	9	source	source	NOUN
ajfa-8550	78	10	of	of	ADP
ajfa-8550	78	11	audit	audit	NOUN
ajfa-8550	78	12	risks	risk	NOUN
ajfa-8550	78	13	,	,	PUNCT
ajfa-8550	78	14	increase	increase	NOUN
ajfa-8550	78	15	.	.	PUNCT
ajfa-8550	79	1	our	our	PRON
ajfa-8550	79	2	hypothesis	hypothesis	NOUN
ajfa-8550	79	3	is	be	AUX
ajfa-8550	79	4	:	:	PUNCT
ajfa-8550	79	5	hypothesis	hypothesis	NOUN
ajfa-8550	79	6	2	2	NUM
ajfa-8550	79	7	:	:	PUNCT
ajfa-8550	79	8	the	the	DET
ajfa-8550	79	9	negative	negative	ADJ
ajfa-8550	79	10	relationship	relationship	NOUN
ajfa-8550	79	11	between	between	ADP
ajfa-8550	79	12	the	the	DET
ajfa-8550	79	13	gender	gender	NOUN
ajfa-8550	79	14	diversity	diversity	NOUN
ajfa-8550	79	15	of	of	ADP
ajfa-8550	79	16	audit	audit	NOUN
ajfa-8550	79	17	committees	committee	NOUN
ajfa-8550	79	18	and	and	CCONJ
ajfa-8550	79	19	audit	audit	NOUN
ajfa-8550	79	20	fees	fee	NOUN
ajfa-8550	79	21	is	be	AUX
ajfa-8550	79	22	greater	great	ADJ
ajfa-8550	79	23	in	in	ADP
ajfa-8550	79	24	non	non	ADJ
ajfa-8550	79	25	-	-	ADJ
ajfa-8550	79	26	state	state	ADJ
ajfa-8550	79	27	enterprises	enterprise	NOUN
ajfa-8550	79	28	than	than	ADP
ajfa-8550	79	29	that	that	PRON
ajfa-8550	79	30	realized	realize	VERB
ajfa-8550	79	31	in	in	ADP
ajfa-8550	79	32	state	state	NOUN
ajfa-8550	79	33	-	-	PUNCT
ajfa-8550	79	34	owned	own	VERB
ajfa-8550	79	35	enterprises	enterprise	NOUN
ajfa-8550	79	36	.	.	PUNCT
ajfa-8550	80	1	2.2	2.2	NUM
ajfa-8550	80	2	management	management	NOUN
ajfa-8550	80	3	control	control	NOUN
ajfa-8550	80	4	,	,	PUNCT
ajfa-8550	80	5	gender	gender	NOUN
ajfa-8550	80	6	diversity	diversity	NOUN
ajfa-8550	80	7	and	and	CCONJ
ajfa-8550	80	8	audit	audit	NOUN
ajfa-8550	80	9	fees	fee	NOUN
ajfa-8550	80	10	one	one	NUM
ajfa-8550	80	11	function	function	NOUN
ajfa-8550	80	12	of	of	ADP
ajfa-8550	80	13	the	the	DET
ajfa-8550	80	14	board	board	NOUN
ajfa-8550	80	15	is	be	AUX
ajfa-8550	80	16	to	to	PART
ajfa-8550	80	17	emplace	emplace	VERB
ajfa-8550	80	18	mechanisms	mechanism	NOUN
ajfa-8550	80	19	that	that	PRON
ajfa-8550	80	20	minimize	minimize	VERB
ajfa-8550	80	21	conflict	conflict	NOUN
ajfa-8550	80	22	between	between	ADP
ajfa-8550	80	23	management	management	NOUN
ajfa-8550	80	24	and	and	CCONJ
ajfa-8550	80	25	shareholders	shareholder	NOUN
ajfa-8550	80	26	(	(	PUNCT
ajfa-8550	80	27	jensen	jensen	PROPN
ajfa-8550	80	28	&	&	CCONJ
ajfa-8550	80	29	meckling	meckling	PROPN
ajfa-8550	80	30	,	,	PUNCT
ajfa-8550	80	31	1976	1976	NUM
ajfa-8550	80	32	)	)	PUNCT
ajfa-8550	80	33	.	.	PUNCT
ajfa-8550	81	1	although	although	SCONJ
ajfa-8550	81	2	the	the	DET
ajfa-8550	81	3	board	board	NOUN
ajfa-8550	81	4	supposedly	supposedly	ADV
ajfa-8550	81	5	monitors	monitor	VERB
ajfa-8550	81	6	management	management	NOUN
ajfa-8550	81	7	,	,	PUNCT
ajfa-8550	81	8	managers	manager	NOUN
ajfa-8550	81	9	may	may	AUX
ajfa-8550	81	10	still	still	ADV
ajfa-8550	81	11	pursue	pursue	VERB
ajfa-8550	81	12	their	their	PRON
ajfa-8550	81	13	own	own	ADJ
ajfa-8550	81	14	interests	interest	NOUN
ajfa-8550	81	15	by	by	ADP
ajfa-8550	81	16	affecting	affect	VERB
ajfa-8550	81	17	its	its	PRON
ajfa-8550	81	18	composition	composition	NOUN
ajfa-8550	81	19	(	(	PUNCT
ajfa-8550	81	20	mizruchi	mizruchi	ADJ
ajfa-8550	81	21	,	,	PUNCT
ajfa-8550	81	22	1983	1983	NUM
ajfa-8550	81	23	;	;	PUNCT
ajfa-8550	81	24	weisbach	weisbach	NOUN
ajfa-8550	81	25	,	,	PUNCT
ajfa-8550	81	26	1988	1988	NUM
ajfa-8550	81	27	)	)	PUNCT
ajfa-8550	81	28	.	.	PUNCT
ajfa-8550	82	1	vance	vance	NOUN
ajfa-8550	82	2	(	(	PUNCT
ajfa-8550	82	3	1983	1983	NUM
ajfa-8550	82	4	)	)	PUNCT
ajfa-8550	82	5	argues	argue	VERB
ajfa-8550	82	6	that	that	SCONJ
ajfa-8550	82	7	when	when	SCONJ
ajfa-8550	82	8	management	management	NOUN
ajfa-8550	82	9	controls	control	VERB
ajfa-8550	82	10	the	the	DET
ajfa-8550	82	11	board	board	NOUN
ajfa-8550	82	12	,	,	PUNCT
ajfa-8550	82	13	it	it	PRON
ajfa-8550	82	14	is	be	AUX
ajfa-8550	82	15	in	in	ADP
ajfa-8550	82	16	fact	fact	NOUN
ajfa-8550	82	17	supervising	supervise	VERB
ajfa-8550	82	18	itself	itself	PRON
ajfa-8550	82	19	which	which	PRON
ajfa-8550	82	20	weakens	weaken	VERB
ajfa-8550	82	21	the	the	DET
ajfa-8550	82	22	board	board	NOUN
ajfa-8550	82	23	.	.	PUNCT
ajfa-8550	83	1	if	if	SCONJ
ajfa-8550	83	2	the	the	DET
ajfa-8550	83	3	company	company	NOUN
ajfa-8550	83	4	’s	’s	PART
ajfa-8550	83	5	chief	chief	ADJ
ajfa-8550	83	6	executive	executive	ADJ
ajfa-8550	83	7	officer	officer	NOUN
ajfa-8550	83	8	simultaneously	simultaneously	ADV
ajfa-8550	83	9	serves	serve	VERB
ajfa-8550	83	10	as	as	ADP
ajfa-8550	83	11	board	board	NOUN
ajfa-8550	83	12	chair	chair	NOUN
ajfa-8550	83	13	,	,	PUNCT
ajfa-8550	83	14	it	it	PRON
ajfa-8550	83	15	is	be	AUX
ajfa-8550	83	16	harder	hard	ADJ
ajfa-8550	83	17	for	for	SCONJ
ajfa-8550	83	18	boards	board	NOUN
ajfa-8550	83	19	to	to	PART
ajfa-8550	83	20	function	function	VERB
ajfa-8550	83	21	(	(	PUNCT
ajfa-8550	83	22	lipton	lipton	PROPN
ajfa-8550	83	23	&	&	CCONJ
ajfa-8550	83	24	lorsch	lorsch	PROPN
ajfa-8550	83	25	,	,	PUNCT
ajfa-8550	83	26	1992	1992	NUM
ajfa-8550	83	27	)	)	PUNCT
ajfa-8550	83	28	.	.	PUNCT
ajfa-8550	84	1	with	with	ADP
ajfa-8550	84	2	increased	increase	VERB
ajfa-8550	84	3	management	management	NOUN
ajfa-8550	84	4	control	control	NOUN
ajfa-8550	84	5	,	,	PUNCT
ajfa-8550	84	6	the	the	DET
ajfa-8550	84	7	power	power	NOUN
ajfa-8550	84	8	balance	balance	NOUN
ajfa-8550	84	9	between	between	ADP
ajfa-8550	84	10	the	the	DET
ajfa-8550	84	11	two	two	NUM
ajfa-8550	84	12	sides	side	NOUN
ajfa-8550	84	13	weakens	weaken	VERB
ajfa-8550	84	14	.	.	PUNCT
ajfa-8550	85	1	increased	increase	VERB
ajfa-8550	85	2	control	control	NOUN
ajfa-8550	85	3	by	by	ADP
ajfa-8550	85	4	management	management	NOUN
ajfa-8550	85	5	also	also	ADV
ajfa-8550	85	6	negatively	negatively	ADV
ajfa-8550	85	7	affects	affect	VERB
ajfa-8550	85	8	the	the	DET
ajfa-8550	85	9	independence	independence	NOUN
ajfa-8550	85	10	of	of	ADP
ajfa-8550	85	11	its	its	PRON
ajfa-8550	85	12	audit	audit	NOUN
ajfa-8550	85	13	committee	committee	NOUN
ajfa-8550	85	14	(	(	PUNCT
ajfa-8550	85	15	ruiz	ruiz	NOUN
ajfa-8550	85	16	-	-	PUNCT
ajfa-8550	85	17	barbadillo	barbadillo	PROPN
ajfa-8550	85	18	,	,	PUNCT
ajfa-8550	85	19	biedma	biedma	NOUN
ajfa-8550	85	20	-	-	PUNCT
ajfa-8550	85	21	lopez	lopez	PROPN
ajfa-8550	85	22	&	&	CCONJ
ajfa-8550	85	23	gomez	gomez	PROPN
ajfa-8550	85	24	-	-	PUNCT
ajfa-8550	85	25	aguilar	aguilar	PROPN
ajfa-8550	85	26	,	,	PUNCT
ajfa-8550	85	27	2007	2007	NUM
ajfa-8550	85	28	)	)	PUNCT
ajfa-8550	85	29	.	.	PUNCT
ajfa-8550	86	1	in	in	ADP
ajfa-8550	86	2	china	china	PROPN
ajfa-8550	86	3	,	,	PUNCT
ajfa-8550	86	4	the	the	DET
ajfa-8550	86	5	ceo	ceo	NOUN
ajfa-8550	86	6	is	be	AUX
ajfa-8550	86	7	usually	usually	ADV
ajfa-8550	86	8	appointed	appoint	VERB
ajfa-8550	86	9	by	by	ADP
ajfa-8550	86	10	the	the	DET
ajfa-8550	86	11	controlling	control	VERB
ajfa-8550	86	12	shareholder	shareholder	NOUN
ajfa-8550	86	13	(	(	PUNCT
ajfa-8550	86	14	the	the	DET
ajfa-8550	86	15	state	state	NOUN
ajfa-8550	86	16	if	if	SCONJ
ajfa-8550	86	17	the	the	DET
ajfa-8550	86	18	company	company	NOUN
ajfa-8550	86	19	is	be	AUX
ajfa-8550	86	20	state	state	NOUN
ajfa-8550	86	21	-	-	PUNCT
ajfa-8550	86	22	owned	own	VERB
ajfa-8550	86	23	)	)	PUNCT
ajfa-8550	86	24	and	and	CCONJ
ajfa-8550	86	25	oftentimes	oftentime	NOUN
ajfa-8550	86	26	also	also	ADV
ajfa-8550	86	27	chairs	chair	VERB
ajfa-8550	86	28	the	the	DET
ajfa-8550	86	29	board	board	NOUN
ajfa-8550	86	30	,	,	PUNCT
ajfa-8550	86	31	thus	thus	ADV
ajfa-8550	86	32	weakening	weaken	VERB
ajfa-8550	86	33	the	the	DET
ajfa-8550	86	34	board	board	NOUN
ajfa-8550	86	35	’s	’s	PART
ajfa-8550	86	36	supervisory	supervisory	ADJ
ajfa-8550	86	37	role	role	NOUN
ajfa-8550	86	38	.	.	PUNCT
ajfa-8550	87	1	gender	gender	NOUN
ajfa-8550	87	2	is	be	AUX
ajfa-8550	87	3	another	another	DET
ajfa-8550	87	4	type	type	NOUN
ajfa-8550	87	5	of	of	ADP
ajfa-8550	87	6	power	power	NOUN
ajfa-8550	87	7	relationship	relationship	NOUN
ajfa-8550	87	8	affected	affect	VERB
ajfa-8550	87	9	by	by	ADP
ajfa-8550	87	10	the	the	DET
ajfa-8550	87	11	corporate	corporate	ADJ
ajfa-8550	87	12	environment	environment	NOUN
ajfa-8550	87	13	in	in	ADP
ajfa-8550	87	14	which	which	PRON
ajfa-8550	87	15	it	it	PRON
ajfa-8550	87	16	exists	exist	VERB
ajfa-8550	87	17	(	(	PUNCT
ajfa-8550	87	18	scott	scott	PROPN
ajfa-8550	87	19	,	,	PUNCT
ajfa-8550	87	20	1999	1999	NUM
ajfa-8550	87	21	)	)	PUNCT
ajfa-8550	87	22	.	.	PUNCT
ajfa-8550	88	1	when	when	SCONJ
ajfa-8550	88	2	management	management	NOUN
ajfa-8550	88	3	control	control	NOUN
ajfa-8550	88	4	is	be	AUX
ajfa-8550	88	5	strong	strong	ADJ
ajfa-8550	88	6	,	,	PUNCT
ajfa-8550	88	7	traditional	traditional	ADJ
ajfa-8550	88	8	feminine	feminine	ADJ
ajfa-8550	88	9	characteristics	characteristic	NOUN
ajfa-8550	88	10	such	such	ADJ
ajfa-8550	88	11	as	as	ADP
ajfa-8550	88	12	conservatism	conservatism	NOUN
ajfa-8550	88	13	and	and	CCONJ
ajfa-8550	88	14	obedience	obedience	NOUN
ajfa-8550	88	15	may	may	AUX
ajfa-8550	88	16	reduce	reduce	VERB
ajfa-8550	88	17	a	a	DET
ajfa-8550	88	18	woman	woman	NOUN
ajfa-8550	88	19	’s	’s	PART
ajfa-8550	88	20	influence	influence	NOUN
ajfa-8550	88	21	on	on	ADP
ajfa-8550	88	22	the	the	DET
ajfa-8550	88	23	committee	committee	NOUN
ajfa-8550	88	24	and	and	CCONJ
ajfa-8550	88	25	may	may	AUX
ajfa-8550	88	26	diminish	diminish	VERB
ajfa-8550	88	27	her	her	PRON
ajfa-8550	88	28	ability	ability	NOUN
ajfa-8550	88	29	to	to	PART
ajfa-8550	88	30	positively	positively	ADV
ajfa-8550	88	31	affect	affect	VERB
ajfa-8550	88	32	corporate	corporate	ADJ
ajfa-8550	88	33	governance	governance	NOUN
ajfa-8550	88	34	.	.	PUNCT
ajfa-8550	89	1	we	we	PRON
ajfa-8550	89	2	argue	argue	VERB
ajfa-8550	89	3	that	that	SCONJ
ajfa-8550	89	4	with	with	ADP
ajfa-8550	89	5	stronger	strong	ADJ
ajfa-8550	89	6	management	management	NOUN
ajfa-8550	89	7	control	control	NOUN
ajfa-8550	89	8	,	,	PUNCT
ajfa-8550	89	9	fewer	few	ADJ
ajfa-8550	89	10	women	woman	NOUN
ajfa-8550	89	11	are	be	AUX
ajfa-8550	89	12	appointed	appoint	VERB
ajfa-8550	89	13	as	as	SCONJ
ajfa-8550	89	14	audit	audit	NOUN
ajfa-8550	89	15	committee	committee	NOUN
ajfa-8550	89	16	members	member	NOUN
ajfa-8550	89	17	further	far	ADV
ajfa-8550	89	18	weakening	weaken	VERB
ajfa-8550	89	19	its	its	PRON
ajfa-8550	89	20	supervisory	supervisory	ADJ
ajfa-8550	89	21	function	function	NOUN
ajfa-8550	89	22	.	.	PUNCT
ajfa-8550	90	1	this	this	PRON
ajfa-8550	90	2	lowers	lower	VERB
ajfa-8550	90	3	the	the	DET
ajfa-8550	90	4	quality	quality	NOUN
ajfa-8550	90	5	of	of	ADP
ajfa-8550	90	6	financial	financial	ADJ
ajfa-8550	90	7	reporting	reporting	NOUN
ajfa-8550	90	8	and	and	CCONJ
ajfa-8550	90	9	thus	thus	ADV
ajfa-8550	90	10	,	,	PUNCT
ajfa-8550	90	11	increases	increase	VERB
ajfa-8550	90	12	auditing	audit	VERB
ajfa-8550	90	13	hours	hour	NOUN
ajfa-8550	90	14	and	and	CCONJ
ajfa-8550	90	15	risk	risk	NOUN
ajfa-8550	90	16	assessment	assessment	NOUN
ajfa-8550	90	17	.	.	PUNCT
ajfa-8550	91	1	our	our	PRON
ajfa-8550	91	2	hypothesis	hypothesis	NOUN
ajfa-8550	91	3	is	be	AUX
ajfa-8550	91	4	:	:	PUNCT
ajfa-8550	91	5	hypothesis	hypothesis	NOUN
ajfa-8550	91	6	3	3	NUM
ajfa-8550	91	7	:	:	PUNCT
ajfa-8550	91	8	the	the	DET
ajfa-8550	91	9	negative	negative	ADJ
ajfa-8550	91	10	relationship	relationship	NOUN
ajfa-8550	91	11	between	between	ADP
ajfa-8550	91	12	the	the	DET
ajfa-8550	91	13	gender	gender	NOUN
ajfa-8550	91	14	diversity	diversity	NOUN
ajfa-8550	91	15	of	of	ADP
ajfa-8550	91	16	audit	audit	NOUN
ajfa-8550	91	17	committees	committee	NOUN
ajfa-8550	91	18	and	and	CCONJ
ajfa-8550	91	19	asian	asian	ADJ
ajfa-8550	91	20	journal	journal	NOUN
ajfa-8550	91	21	of	of	ADP
ajfa-8550	91	22	finance	finance	PROPN
ajfa-8550	91	23	&	&	CCONJ
ajfa-8550	91	24	accounting	accounting	PROPN
ajfa-8550	91	25	issn	issn	PROPN
ajfa-8550	91	26	1946	1946	NUM
ajfa-8550	91	27	-	-	PUNCT
ajfa-8550	91	28	052x	052x	NOUN
ajfa-8550	91	29	2015	2015	NUM
ajfa-8550	91	30	,	,	PUNCT
ajfa-8550	91	31	vol	vol	NOUN
ajfa-8550	91	32	.	.	PROPN
ajfa-8550	91	33	7	7	NUM
ajfa-8550	91	34	,	,	PUNCT
ajfa-8550	91	35	no	no	INTJ
ajfa-8550	91	36	.	.	NOUN
ajfa-8550	91	37	2	2	NUM
ajfa-8550	91	38	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8550	91	39	245	245	NUM
ajfa-8550	91	40	audit	audit	NOUN
ajfa-8550	91	41	fees	fee	NOUN
ajfa-8550	91	42	is	be	AUX
ajfa-8550	91	43	greater	great	ADJ
ajfa-8550	91	44	in	in	ADP
ajfa-8550	91	45	companies	company	NOUN
ajfa-8550	91	46	where	where	SCONJ
ajfa-8550	91	47	management	management	NOUN
ajfa-8550	91	48	control	control	NOUN
ajfa-8550	91	49	is	be	AUX
ajfa-8550	91	50	weak	weak	ADJ
ajfa-8550	91	51	than	than	ADP
ajfa-8550	91	52	in	in	ADP
ajfa-8550	91	53	companies	company	NOUN
ajfa-8550	91	54	where	where	SCONJ
ajfa-8550	91	55	management	management	NOUN
ajfa-8550	91	56	control	control	NOUN
ajfa-8550	91	57	is	be	AUX
ajfa-8550	91	58	strong	strong	ADJ
ajfa-8550	91	59	.	.	PUNCT
ajfa-8550	92	1	3	3	X
ajfa-8550	92	2	.	.	X
ajfa-8550	92	3	research	research	NOUN
ajfa-8550	92	4	design	design	VERB
ajfa-8550	92	5	the	the	DET
ajfa-8550	92	6	data	datum	NOUN
ajfa-8550	92	7	herein	herein	NOUN
ajfa-8550	92	8	is	be	AUX
ajfa-8550	92	9	obtained	obtain	VERB
ajfa-8550	92	10	from	from	ADP
ajfa-8550	92	11	the	the	DET
ajfa-8550	92	12	csmar	csmar	PROPN
ajfa-8550	92	13	(	(	PUNCT
ajfa-8550	92	14	china	china	PROPN
ajfa-8550	92	15	security	security	NOUN
ajfa-8550	92	16	market	market	NOUN
ajfa-8550	92	17	accounting	accounting	NOUN
ajfa-8550	92	18	research	research	NOUN
ajfa-8550	92	19	)	)	PUNCT
ajfa-8550	92	20	database	database	NOUN
ajfa-8550	92	21	except	except	SCONJ
ajfa-8550	92	22	for	for	ADP
ajfa-8550	92	23	that	that	DET
ajfa-8550	92	24	pertaining	pertain	VERB
ajfa-8550	92	25	to	to	PART
ajfa-8550	92	26	audit	audit	VERB
ajfa-8550	92	27	committees	committee	NOUN
ajfa-8550	92	28	which	which	PRON
ajfa-8550	92	29	was	be	AUX
ajfa-8550	92	30	collected	collect	VERB
ajfa-8550	92	31	by	by	ADP
ajfa-8550	92	32	hand	hand	NOUN
ajfa-8550	92	33	for	for	ADP
ajfa-8550	92	34	the	the	DET
ajfa-8550	92	35	period	period	NOUN
ajfa-8550	92	36	from	from	ADP
ajfa-8550	92	37	2004	2004	NUM
ajfa-8550	92	38	to	to	ADP
ajfa-8550	92	39	2007	2007	NUM
ajfa-8550	92	40	.	.	PUNCT
ajfa-8550	93	1	reliable	reliable	ADJ
ajfa-8550	93	2	data	datum	NOUN
ajfa-8550	93	3	on	on	ADP
ajfa-8550	93	4	control	control	NOUN
ajfa-8550	93	5	/	/	SYM
ajfa-8550	93	6	ownership	ownership	NOUN
ajfa-8550	93	7	of	of	ADP
ajfa-8550	93	8	listed	list	VERB
ajfa-8550	93	9	companies	company	NOUN
ajfa-8550	93	10	is	be	AUX
ajfa-8550	93	11	not	not	PART
ajfa-8550	93	12	available	available	ADJ
ajfa-8550	93	13	prior	prior	ADV
ajfa-8550	93	14	to	to	ADP
ajfa-8550	93	15	2004	2004	NUM
ajfa-8550	93	16	.	.	PUNCT
ajfa-8550	94	1	the	the	DET
ajfa-8550	94	2	2008	2008	NUM
ajfa-8550	94	3	u.s	u.s	PROPN
ajfa-8550	94	4	.	.	PROPN
ajfa-8550	94	5	subprime	subprime	PROPN
ajfa-8550	94	6	mortgage	mortgage	NOUN
ajfa-8550	94	7	financial	financial	ADJ
ajfa-8550	94	8	crisis	crisis	NOUN
ajfa-8550	94	9	affected	affect	VERB
ajfa-8550	94	10	chinese	chinese	ADJ
ajfa-8550	94	11	companies	company	NOUN
ajfa-8550	94	12	including	include	VERB
ajfa-8550	94	13	audit	audit	NOUN
ajfa-8550	94	14	fees	fee	NOUN
ajfa-8550	94	15	,	,	PUNCT
ajfa-8550	94	16	thus	thus	ADV
ajfa-8550	94	17	we	we	PRON
ajfa-8550	94	18	exclude	exclude	VERB
ajfa-8550	94	19	companies	company	NOUN
ajfa-8550	94	20	beginning	begin	VERB
ajfa-8550	94	21	in	in	ADP
ajfa-8550	94	22	2008	2008	NUM
ajfa-8550	94	23	and	and	CCONJ
ajfa-8550	94	24	thereafter.1	thereafter.1	NOUN
ajfa-8550	94	25	we	we	PRON
ajfa-8550	94	26	screened	screen	VERB
ajfa-8550	94	27	the	the	DET
ajfa-8550	94	28	sample	sample	NOUN
ajfa-8550	94	29	as	as	SCONJ
ajfa-8550	94	30	follows	follow	VERB
ajfa-8550	94	31	:	:	PUNCT
ajfa-8550	94	32	first	first	ADV
ajfa-8550	94	33	,	,	PUNCT
ajfa-8550	94	34	we	we	PRON
ajfa-8550	94	35	reject	reject	VERB
ajfa-8550	94	36	firms	firm	NOUN
ajfa-8550	94	37	with	with	ADP
ajfa-8550	94	38	insufficient	insufficient	ADJ
ajfa-8550	94	39	information	information	NOUN
ajfa-8550	94	40	about	about	ADP
ajfa-8550	94	41	their	their	PRON
ajfa-8550	94	42	audit	audit	NOUN
ajfa-8550	94	43	committees	committee	NOUN
ajfa-8550	94	44	;	;	PUNCT
ajfa-8550	94	45	second	second	X
ajfa-8550	94	46	,	,	PUNCT
ajfa-8550	94	47	we	we	PRON
ajfa-8550	94	48	omit	omit	VERB
ajfa-8550	94	49	companies	company	NOUN
ajfa-8550	94	50	that	that	PRON
ajfa-8550	94	51	do	do	AUX
ajfa-8550	94	52	not	not	PART
ajfa-8550	94	53	have	have	VERB
ajfa-8550	94	54	actual	actual	ADJ
ajfa-8550	94	55	controllers	controller	NOUN
ajfa-8550	94	56	;	;	PUNCT
ajfa-8550	94	57	third	third	ADV
ajfa-8550	94	58	,	,	PUNCT
ajfa-8550	94	59	we	we	PRON
ajfa-8550	94	60	exclude	exclude	VERB
ajfa-8550	94	61	firms	firm	NOUN
ajfa-8550	94	62	with	with	ADP
ajfa-8550	94	63	insufficient	insufficient	ADJ
ajfa-8550	94	64	financial	financial	ADJ
ajfa-8550	94	65	data	datum	NOUN
ajfa-8550	94	66	.	.	PUNCT
ajfa-8550	95	1	we	we	PRON
ajfa-8550	95	2	are	be	AUX
ajfa-8550	95	3	left	leave	VERB
ajfa-8550	95	4	with	with	ADP
ajfa-8550	95	5	2,114	2,114	NUM
ajfa-8550	95	6	observations	observation	NOUN
ajfa-8550	95	7	,	,	PUNCT
ajfa-8550	95	8	including	include	VERB
ajfa-8550	95	9	359	359	NUM
ajfa-8550	95	10	(	(	PUNCT
ajfa-8550	95	11	2004	2004	NUM
ajfa-8550	95	12	)	)	PUNCT
ajfa-8550	95	13	,	,	PUNCT
ajfa-8550	95	14	483	483	NUM
ajfa-8550	95	15	(	(	PUNCT
ajfa-8550	95	16	2005	2005	NUM
ajfa-8550	95	17	)	)	PUNCT
ajfa-8550	95	18	,	,	PUNCT
ajfa-8550	95	19	526	526	NUM
ajfa-8550	95	20	(	(	PUNCT
ajfa-8550	95	21	2006	2006	NUM
ajfa-8550	95	22	)	)	PUNCT
ajfa-8550	95	23	,	,	PUNCT
ajfa-8550	95	24	and	and	CCONJ
ajfa-8550	95	25	746	746	NUM
ajfa-8550	95	26	in	in	ADP
ajfa-8550	95	27	2007	2007	NUM
ajfa-8550	95	28	.	.	PUNCT
ajfa-8550	96	1	our	our	PRON
ajfa-8550	96	2	sample	sample	NOUN
ajfa-8550	96	3	is	be	AUX
ajfa-8550	96	4	subdivided	subdivide	VERB
ajfa-8550	96	5	into	into	ADP
ajfa-8550	96	6	the	the	DET
ajfa-8550	96	7	type	type	NOUN
ajfa-8550	96	8	ofcontrollers	ofcontroller	NOUN
ajfa-8550	96	9	,	,	PUNCT
ajfa-8550	96	10	resulting	result	VERB
ajfa-8550	96	11	in	in	ADP
ajfa-8550	96	12	1,446	1,446	NUM
ajfa-8550	96	13	state	state	NOUN
ajfa-8550	96	14	-	-	PUNCT
ajfa-8550	96	15	owned	own	VERB
ajfa-8550	96	16	and	and	CCONJ
ajfa-8550	96	17	668	668	NUM
ajfa-8550	96	18	non	non	ADJ
ajfa-8550	96	19	-	-	ADJ
ajfa-8550	96	20	state	state	ADJ
ajfa-8550	96	21	observations	observation	NOUN
ajfa-8550	96	22	.	.	PUNCT
ajfa-8550	97	1	we	we	PRON
ajfa-8550	97	2	also	also	ADV
ajfa-8550	97	3	divide	divide	VERB
ajfa-8550	97	4	our	our	PRON
ajfa-8550	97	5	sample	sample	NOUN
ajfa-8550	97	6	according	accord	VERB
ajfa-8550	97	7	to	to	ADP
ajfa-8550	97	8	whether	whether	SCONJ
ajfa-8550	97	9	the	the	DET
ajfa-8550	97	10	ceo	ceo	NOUN
ajfa-8550	97	11	simultaneously	simultaneously	ADV
ajfa-8550	97	12	serves	serve	VERB
ajfa-8550	97	13	as	as	ADP
ajfa-8550	97	14	chairman	chairman	NOUN
ajfa-8550	97	15	of	of	ADP
ajfa-8550	97	16	the	the	DET
ajfa-8550	97	17	board	board	NOUN
ajfa-8550	97	18	.	.	PUNCT
ajfa-8550	98	1	there	there	PRON
ajfa-8550	98	2	are	be	VERB
ajfa-8550	98	3	278	278	NUM
ajfa-8550	98	4	observations	observation	NOUN
ajfa-8550	98	5	labeled	label	VERB
ajfa-8550	98	6	as	as	ADP
ajfa-8550	98	7	having	have	VERB
ajfa-8550	98	8	strong	strong	ADJ
ajfa-8550	98	9	management	management	NOUN
ajfa-8550	98	10	control	control	NOUN
ajfa-8550	98	11	,	,	PUNCT
ajfa-8550	98	12	i.e.	i.e.	X
ajfa-8550	98	13	,	,	PUNCT
ajfa-8550	98	14	the	the	DET
ajfa-8550	98	15	two	two	NUM
ajfa-8550	98	16	positions	position	NOUN
ajfa-8550	98	17	of	of	ADP
ajfa-8550	98	18	ceo	ceo	NOUN
ajfa-8550	98	19	and	and	CCONJ
ajfa-8550	98	20	board	board	NOUN
ajfa-8550	98	21	chair	chair	NOUN
ajfa-8550	98	22	are	be	AUX
ajfa-8550	98	23	dually	dually	ADV
ajfa-8550	98	24	held	hold	VERB
ajfa-8550	98	25	by	by	ADP
ajfa-8550	98	26	the	the	DET
ajfa-8550	98	27	same	same	ADJ
ajfa-8550	98	28	individual	individual	NOUN
ajfa-8550	98	29	,	,	PUNCT
ajfa-8550	98	30	and	and	CCONJ
ajfa-8550	98	31	1,816	1,816	NUM
ajfa-8550	98	32	observations	observation	NOUN
ajfa-8550	98	33	with	with	ADP
ajfa-8550	98	34	weak	weak	ADJ
ajfa-8550	98	35	management	management	NOUN
ajfa-8550	98	36	control	control	NOUN
ajfa-8550	98	37	(	(	PUNCT
ajfa-8550	98	38	no	no	DET
ajfa-8550	98	39	duality	duality	NOUN
ajfa-8550	98	40	)	)	PUNCT
ajfa-8550	98	41	.	.	PUNCT
ajfa-8550	99	1	we	we	PRON
ajfa-8550	99	2	use	use	VERB
ajfa-8550	99	3	the	the	DET
ajfa-8550	99	4	following	follow	VERB
ajfa-8550	99	5	model	model	NOUN
ajfa-8550	99	6	to	to	PART
ajfa-8550	99	7	investigate	investigate	VERB
ajfa-8550	99	8	the	the	DET
ajfa-8550	99	9	influence	influence	NOUN
ajfa-8550	99	10	of	of	ADP
ajfa-8550	99	11	gender	gender	NOUN
ajfa-8550	99	12	diversity	diversity	NOUN
ajfa-8550	99	13	on	on	ADP
ajfa-8550	99	14	audit	audit	NOUN
ajfa-8550	99	15	fees	fee	NOUN
ajfa-8550	99	16	:	:	PUNCT
ajfa-8550	100	1	afee	afee	NOUN
ajfa-8550	100	2	=	=	SYM
ajfa-8550	100	3	β0	β0	PROPN
ajfa-8550	101	1	+	+	CCONJ
ajfa-8550	101	2	β1gender	β1gender	ADP
ajfa-8550	101	3	+	+	CCONJ
ajfa-8550	101	4	β2csize	β2csize	NOUN
ajfa-8550	101	5	+	+	CCONJ
ajfa-8550	101	6	β3rec	β3rec	PUNCT
ajfa-8550	102	1	+	+	CCONJ
ajfa-8550	102	2	β4inven	β4inven	ADJ
ajfa-8550	102	3	+	+	CCONJ
ajfa-8550	102	4	β5lev	β5lev	PUNCT
ajfa-8550	102	5	+	+	CCONJ
ajfa-8550	102	6	β6cfo	β6cfo	PUNCT
ajfa-8550	103	1	+	+	CCONJ
ajfa-8550	103	2	β7loss	β7loss	X
ajfa-8550	103	3	+	+	CCONJ
ajfa-8550	103	4	β8size	β8size	VERB
ajfa-8550	103	5	+	+	CCONJ
ajfa-8550	103	6	ε	ε	PROPN
ajfa-8550	103	7	where	where	SCONJ
ajfa-8550	103	8	afee	afee	NOUN
ajfa-8550	103	9	is	be	AUX
ajfa-8550	103	10	the	the	DET
ajfa-8550	103	11	dependent	dependent	ADJ
ajfa-8550	103	12	variable	variable	NOUN
ajfa-8550	103	13	specified	specify	VERB
ajfa-8550	103	14	as	as	ADP
ajfa-8550	103	15	the	the	DET
ajfa-8550	103	16	natural	natural	ADJ
ajfa-8550	103	17	log	log	NOUN
ajfa-8550	103	18	of	of	ADP
ajfa-8550	103	19	domestic	domestic	ADJ
ajfa-8550	103	20	audit	audit	NOUN
ajfa-8550	103	21	fees	fee	NOUN
ajfa-8550	103	22	.	.	PUNCT
ajfa-8550	104	1	gender	gender	NOUN
ajfa-8550	104	2	is	be	AUX
ajfa-8550	104	3	the	the	DET
ajfa-8550	104	4	explanatory	explanatory	ADJ
ajfa-8550	104	5	variable	variable	NOUN
ajfa-8550	104	6	representing	represent	VERB
ajfa-8550	104	7	the	the	DET
ajfa-8550	104	8	audit	audit	NOUN
ajfa-8550	104	9	committee	committee	NOUN
ajfa-8550	104	10	’s	’s	PART
ajfa-8550	104	11	gender	gender	NOUN
ajfa-8550	104	12	diversity	diversity	NOUN
ajfa-8550	104	13	.	.	PUNCT
ajfa-8550	105	1	as	as	ADP
ajfa-8550	105	2	per	per	ADP
ajfa-8550	105	3	ittonen	ittonen	NOUN
ajfa-8550	105	4	,	,	PUNCT
ajfa-8550	105	5	et	et	PROPN
ajfa-8550	105	6	al	al	PROPN
ajfa-8550	105	7	.	.	PROPN
ajfa-8550	106	1	(	(	PUNCT
ajfa-8550	106	2	2010	2010	NUM
ajfa-8550	106	3	)	)	PUNCT
ajfa-8550	106	4	and	and	CCONJ
ajfa-8550	106	5	thiruvadi	thiruvadi	NOUN
ajfa-8550	106	6	and	and	CCONJ
ajfa-8550	106	7	huang	huang	PROPN
ajfa-8550	106	8	(	(	PUNCT
ajfa-8550	106	9	2011	2011	NUM
ajfa-8550	106	10	)	)	PUNCT
ajfa-8550	106	11	,	,	PUNCT
ajfa-8550	106	12	we	we	PRON
ajfa-8550	106	13	use	use	VERB
ajfa-8550	106	14	three	three	NUM
ajfa-8550	106	15	proxies	proxy	NOUN
ajfa-8550	106	16	to	to	PART
ajfa-8550	106	17	measure	measure	VERB
ajfa-8550	106	18	diversity	diversity	NOUN
ajfa-8550	106	19	:	:	PUNCT
ajfa-8550	106	20	fsize	fsize	NOUN
ajfa-8550	106	21	denotes	denote	VERB
ajfa-8550	106	22	the	the	DET
ajfa-8550	106	23	number	number	NOUN
ajfa-8550	106	24	of	of	ADP
ajfa-8550	106	25	women	woman	NOUN
ajfa-8550	106	26	members	member	NOUN
ajfa-8550	106	27	;	;	PUNCT
ajfa-8550	106	28	fem	fem	NOUN
ajfa-8550	106	29	is	be	AUX
ajfa-8550	106	30	a	a	DET
ajfa-8550	106	31	dummy	dummy	ADJ
ajfa-8550	106	32	variable	variable	NOUN
ajfa-8550	106	33	set	set	VERB
ajfa-8550	106	34	to	to	ADP
ajfa-8550	106	35	1	1	NUM
ajfa-8550	106	36	if	if	SCONJ
ajfa-8550	106	37	there	there	PRON
ajfa-8550	106	38	is	be	VERB
ajfa-8550	106	39	at	at	ADV
ajfa-8550	106	40	least	least	ADJ
ajfa-8550	106	41	one	one	NUM
ajfa-8550	106	42	female	female	NOUN
ajfa-8550	106	43	on	on	ADP
ajfa-8550	106	44	the	the	DET
ajfa-8550	106	45	audit	audit	NOUN
ajfa-8550	106	46	committee	committee	NOUN
ajfa-8550	106	47	;	;	PUNCT
ajfa-8550	106	48	and	and	CCONJ
ajfa-8550	106	49	fpct	fpct	NOUN
ajfa-8550	106	50	denotes	denote	VERB
ajfa-8550	106	51	the	the	DET
ajfa-8550	106	52	percentage	percentage	NOUN
ajfa-8550	106	53	of	of	ADP
ajfa-8550	106	54	female	female	ADJ
ajfa-8550	106	55	members	member	NOUN
ajfa-8550	106	56	to	to	PART
ajfa-8550	106	57	total	total	ADJ
ajfa-8550	106	58	number	number	NOUN
ajfa-8550	106	59	of	of	ADP
ajfa-8550	106	60	directors	director	NOUN
ajfa-8550	106	61	on	on	ADP
ajfa-8550	106	62	the	the	DET
ajfa-8550	106	63	committee	committee	NOUN
ajfa-8550	106	64	.	.	PUNCT
ajfa-8550	107	1	based	base	VERB
ajfa-8550	107	2	on	on	ADP
ajfa-8550	107	3	prior	prior	ADJ
ajfa-8550	107	4	literature	literature	NOUN
ajfa-8550	107	5	(	(	PUNCT
ajfa-8550	107	6	abbott	abbott	PROPN
ajfa-8550	107	7	,	,	PUNCT
ajfa-8550	107	8	et	et	PROPN
ajfa-8550	107	9	al	al	PROPN
ajfa-8550	107	10	.	.	PROPN
ajfa-8550	107	11	2003	2003	NUM
ajfa-8550	107	12	;	;	PUNCT
ajfa-8550	107	13	ittonen	ittonen	NOUN
ajfa-8550	107	14	,	,	PUNCT
ajfa-8550	107	15	et	et	PROPN
ajfa-8550	107	16	al	al	PROPN
ajfa-8550	107	17	.	.	PROPN
ajfa-8550	107	18	2010	2010	NUM
ajfa-8550	107	19	;	;	PUNCT
ajfa-8550	107	20	mitra	mitra	PROPN
ajfa-8550	107	21	,	,	PUNCT
ajfa-8550	107	22	et	et	PROPN
ajfa-8550	107	23	al	al	PROPN
ajfa-8550	107	24	.	.	PROPN
ajfa-8550	107	25	2007	2007	NUM
ajfa-8550	107	26	;	;	PUNCT
ajfa-8550	107	27	thiruvadi	thiruvadi	PROPN
ajfa-8550	107	28	&	&	CCONJ
ajfa-8550	107	29	huang	huang	PROPN
ajfa-8550	107	30	,	,	PUNCT
ajfa-8550	107	31	2011	2011	NUM
ajfa-8550	107	32	)	)	PUNCT
ajfa-8550	107	33	,	,	PUNCT
ajfa-8550	107	34	control	control	NOUN
ajfa-8550	107	35	variables	variable	NOUN
ajfa-8550	107	36	are	be	AUX
ajfa-8550	107	37	defined	define	VERB
ajfa-8550	107	38	as	as	SCONJ
ajfa-8550	107	39	follows	follow	VERB
ajfa-8550	107	40	:	:	PUNCT
ajfa-8550	107	41	csize	csize	VERB
ajfa-8550	107	42	is	be	AUX
ajfa-8550	107	43	a	a	DET
ajfa-8550	107	44	measure	measure	NOUN
ajfa-8550	107	45	of	of	ADP
ajfa-8550	107	46	the	the	DET
ajfa-8550	107	47	total	total	ADJ
ajfa-8550	107	48	number	number	NOUN
ajfa-8550	107	49	of	of	ADP
ajfa-8550	107	50	audit	audit	NOUN
ajfa-8550	107	51	committee	committee	NOUN
ajfa-8550	107	52	members	member	NOUN
ajfa-8550	107	53	;	;	PUNCT
ajfa-8550	107	54	rec	rec	X
ajfa-8550	107	55	is	be	AUX
ajfa-8550	107	56	the	the	DET
ajfa-8550	107	57	ratio	ratio	NOUN
ajfa-8550	107	58	of	of	ADP
ajfa-8550	107	59	fiscal	fiscal	ADJ
ajfa-8550	107	60	year	year	NOUN
ajfa-8550	107	61	end	end	NOUN
ajfa-8550	107	62	(	(	PUNCT
ajfa-8550	107	63	hereafter	hereafter	ADV
ajfa-8550	107	64	fye	fye	NOUN
ajfa-8550	107	65	)	)	PUNCT
ajfa-8550	107	66	receivables	receivables	NOUN
ajfa-8550	107	67	to	to	ADP
ajfa-8550	107	68	total	total	ADJ
ajfa-8550	107	69	assets	asset	NOUN
ajfa-8550	107	70	;	;	PUNCT
ajfa-8550	107	71	inven	inven	NOUN
ajfa-8550	107	72	is	be	AUX
ajfa-8550	107	73	the	the	DET
ajfa-8550	107	74	ratio	ratio	NOUN
ajfa-8550	107	75	of	of	ADP
ajfa-8550	107	76	fye	fye	ADJ
ajfa-8550	107	77	inventories	inventory	NOUN
ajfa-8550	107	78	to	to	ADP
ajfa-8550	107	79	total	total	ADJ
ajfa-8550	107	80	assets	asset	NOUN
ajfa-8550	107	81	;	;	PUNCT
ajfa-8550	107	82	lev	lev	NOUN
ajfa-8550	107	83	is	be	AUX
ajfa-8550	107	84	the	the	DET
ajfa-8550	107	85	asset	asset	NOUN
ajfa-8550	107	86	-	-	PUNCT
ajfa-8550	107	87	liability	liability	NOUN
ajfa-8550	107	88	ratio	ratio	NOUN
ajfa-8550	107	89	specified	specify	VERB
ajfa-8550	107	90	as	as	ADP
ajfa-8550	107	91	fye	fye	PROPN
ajfa-8550	107	92	total	total	ADJ
ajfa-8550	107	93	debt	debt	NOUN
ajfa-8550	107	94	to	to	ADP
ajfa-8550	107	95	total	total	ADJ
ajfa-8550	107	96	assets	asset	NOUN
ajfa-8550	107	97	;	;	PUNCT
ajfa-8550	107	98	cfo	cfo	NOUN
ajfa-8550	107	99	denotes	denote	NOUN
ajfa-8550	107	100	fye	fye	VERB
ajfa-8550	107	101	net	net	ADJ
ajfa-8550	107	102	cash	cash	NOUN
ajfa-8550	107	103	flow	flow	NOUN
ajfa-8550	107	104	from	from	ADP
ajfa-8550	107	105	operations	operation	NOUN
ajfa-8550	107	106	to	to	ADP
ajfa-8550	107	107	total	total	ADJ
ajfa-8550	107	108	assets	asset	NOUN
ajfa-8550	107	109	;	;	PUNCT
ajfa-8550	107	110	loss	loss	NOUN
ajfa-8550	107	111	is	be	AUX
ajfa-8550	107	112	a	a	DET
ajfa-8550	107	113	dummy	dummy	ADJ
ajfa-8550	107	114	variable	variable	NOUN
ajfa-8550	107	115	set	set	VERB
ajfa-8550	107	116	to	to	ADP
ajfa-8550	107	117	1	1	NUM
ajfa-8550	107	118	if	if	SCONJ
ajfa-8550	107	119	the	the	DET
ajfa-8550	107	120	firm	firm	NOUN
ajfa-8550	107	121	has	have	AUX
ajfa-8550	107	122	incurred	incur	VERB
ajfa-8550	107	123	a	a	DET
ajfa-8550	107	124	loss	loss	NOUN
ajfa-8550	107	125	,	,	PUNCT
ajfa-8550	107	126	0	0	NUM
ajfa-8550	107	127	otherwise	otherwise	ADV
ajfa-8550	107	128	;	;	PUNCT
ajfa-8550	107	129	size	size	NOUN
ajfa-8550	107	130	is	be	AUX
ajfa-8550	107	131	measured	measure	VERB
ajfa-8550	107	132	as	as	ADP
ajfa-8550	107	133	the	the	DET
ajfa-8550	107	134	natural	natural	ADJ
ajfa-8550	107	135	log	log	NOUN
ajfa-8550	107	136	of	of	ADP
ajfa-8550	107	137	fye	fye	ADJ
ajfa-8550	107	138	assets	asset	NOUN
ajfa-8550	107	139	.	.	PUNCT
ajfa-8550	108	1	4	4	X
ajfa-8550	108	2	.	.	NOUN
ajfa-8550	108	3	results	result	NOUN
ajfa-8550	108	4	and	and	CCONJ
ajfa-8550	108	5	discussion	discussion	NOUN
ajfa-8550	108	6	table	table	NOUN
ajfa-8550	108	7	1	1	NUM
ajfa-8550	108	8	,	,	PUNCT
ajfa-8550	108	9	panel	panel	NOUN
ajfa-8550	108	10	a	a	DET
ajfa-8550	108	11	presents	present	NOUN
ajfa-8550	108	12	descriptive	descriptive	ADJ
ajfa-8550	108	13	statistics	statistic	NOUN
ajfa-8550	108	14	.	.	PUNCT
ajfa-8550	109	1	the	the	DET
ajfa-8550	109	2	mean	mean	ADJ
ajfa-8550	109	3	and	and	CCONJ
ajfa-8550	109	4	median	median	ADJ
ajfa-8550	109	5	values	value	NOUN
ajfa-8550	109	6	of	of	ADP
ajfa-8550	109	7	afee	afee	NOUN
ajfa-8550	109	8	are	be	AUX
ajfa-8550	109	9	13.061	13.061	NUM
ajfa-8550	109	10	and	and	CCONJ
ajfa-8550	109	11	13.017	13.017	NUM
ajfa-8550	109	12	,	,	PUNCT
ajfa-8550	109	13	respectively	respectively	ADV
ajfa-8550	109	14	;	;	PUNCT
ajfa-8550	109	15	the	the	DET
ajfa-8550	109	16	mean	mean	ADJ
ajfa-8550	109	17	values	value	NOUN
ajfa-8550	109	18	of	of	ADP
ajfa-8550	109	19	fsize	fsize	NOUN
ajfa-8550	109	20	,	,	PUNCT
ajfa-8550	109	21	fem	fem	NOUN
ajfa-8550	109	22	and	and	CCONJ
ajfa-8550	109	23	fpct	fpct	NOUN
ajfa-8550	109	24	are	be	AUX
ajfa-8550	109	25	0.46	0.46	NUM
ajfa-8550	109	26	,	,	PUNCT
ajfa-8550	109	27	0.37	0.37	NUM
ajfa-8550	109	28	and	and	CCONJ
ajfa-8550	109	29	0.131	0.131	NUM
ajfa-8550	109	30	,	,	PUNCT
ajfa-8550	109	31	which	which	PRON
ajfa-8550	109	32	differ	differ	VERB
ajfa-8550	109	33	from	from	ADP
ajfa-8550	109	34	thiruvadi	thiruvadi	NOUN
ajfa-8550	109	35	and	and	CCONJ
ajfa-8550	109	36	huang	huang	PROPN
ajfa-8550	109	37	(	(	PUNCT
ajfa-8550	109	38	2011	2011	NUM
ajfa-8550	109	39	)	)	PUNCT
ajfa-8550	109	40	,	,	PUNCT
ajfa-8550	109	41	who	who	PRON
ajfa-8550	109	42	report	report	VERB
ajfa-8550	109	43	0.22	0.22	NUM
ajfa-8550	109	44	,	,	PUNCT
ajfa-8550	109	45	0.20	0.20	NUM
ajfa-8550	109	46	and	and	CCONJ
ajfa-8550	109	47	0.06	0.06	NUM
ajfa-8550	109	48	for	for	ADP
ajfa-8550	109	49	the	the	DET
ajfa-8550	109	50	same	same	ADJ
ajfa-8550	109	51	metrics	metric	NOUN
ajfa-8550	109	52	,	,	PUNCT
ajfa-8550	109	53	suggesting	suggest	VERB
ajfa-8550	109	54	that	that	SCONJ
ajfa-8550	109	55	the	the	DET
ajfa-8550	109	56	gender	gender	NOUN
ajfa-8550	109	57	diversity	diversity	NOUN
ajfa-8550	109	58	of	of	ADP
ajfa-8550	109	59	chinese	chinese	ADJ
ajfa-8550	109	60	listed	list	VERB
ajfa-8550	109	61	companies	company	NOUN
ajfa-8550	109	62	is	be	AUX
ajfa-8550	109	63	larger	large	ADJ
ajfa-8550	109	64	asian	asian	ADJ
ajfa-8550	109	65	journal	journal	NOUN
ajfa-8550	109	66	of	of	ADP
ajfa-8550	109	67	finance	finance	PROPN
ajfa-8550	109	68	&	&	CCONJ
ajfa-8550	109	69	accounting	accounting	PROPN
ajfa-8550	109	70	issn	issn	PROPN
ajfa-8550	109	71	1946	1946	NUM
ajfa-8550	109	72	-	-	PUNCT
ajfa-8550	109	73	052x	052x	NOUN
ajfa-8550	109	74	2015	2015	NUM
ajfa-8550	109	75	,	,	PUNCT
ajfa-8550	109	76	vol	vol	NOUN
ajfa-8550	109	77	.	.	PROPN
ajfa-8550	109	78	7	7	NUM
ajfa-8550	109	79	,	,	PUNCT
ajfa-8550	109	80	no	no	INTJ
ajfa-8550	109	81	.	.	NOUN
ajfa-8550	109	82	2	2	NUM
ajfa-8550	109	83	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8550	109	84	246	246	NUM
ajfa-8550	109	85	than	than	ADP
ajfa-8550	109	86	that	that	PRON
ajfa-8550	109	87	of	of	ADP
ajfa-8550	109	88	the	the	DET
ajfa-8550	109	89	s&p	s&p	PROPN
ajfa-8550	109	90	small	small	ADJ
ajfa-8550	109	91	cap	cap	NOUN
ajfa-8550	109	92	600	600	NUM
ajfa-8550	109	93	firms	firm	NOUN
ajfa-8550	109	94	.	.	PUNCT
ajfa-8550	110	1	the	the	DET
ajfa-8550	110	2	mean	mean	ADJ
ajfa-8550	110	3	and	and	CCONJ
ajfa-8550	110	4	median	median	ADJ
ajfa-8550	110	5	values	value	NOUN
ajfa-8550	110	6	of	of	ADP
ajfa-8550	110	7	csize	csize	NOUN
ajfa-8550	110	8	are	be	AUX
ajfa-8550	110	9	3.6	3.6	NUM
ajfa-8550	110	10	and	and	CCONJ
ajfa-8550	110	11	3.0	3.0	NUM
ajfa-8550	110	12	,	,	PUNCT
ajfa-8550	110	13	respectively	respectively	ADV
ajfa-8550	110	14	,	,	PUNCT
ajfa-8550	110	15	differing	differ	VERB
ajfa-8550	110	16	from	from	ADP
ajfa-8550	110	17	ittonen	ittonen	NOUN
ajfa-8550	110	18	,	,	PUNCT
ajfa-8550	110	19	et	et	PROPN
ajfa-8550	110	20	al	al	PROPN
ajfa-8550	110	21	.	.	PUNCT
ajfa-8550	111	1	(	(	PUNCT
ajfa-8550	111	2	2010	2010	NUM
ajfa-8550	111	3	)	)	PUNCT
ajfa-8550	111	4	who	who	PRON
ajfa-8550	111	5	report	report	VERB
ajfa-8550	111	6	4.143	4.143	NUM
ajfa-8550	111	7	and	and	CCONJ
ajfa-8550	111	8	4.0	4.0	NUM
ajfa-8550	111	9	for	for	ADP
ajfa-8550	111	10	s&p	s&p	PROPN
ajfa-8550	111	11	500	500	NUM
ajfa-8550	111	12	firms	firm	NOUN
ajfa-8550	111	13	,	,	PUNCT
ajfa-8550	111	14	suggesting	suggest	VERB
ajfa-8550	111	15	smaller	small	ADJ
ajfa-8550	111	16	sized	sized	ADJ
ajfa-8550	111	17	audit	audit	NOUN
ajfa-8550	111	18	committees	committee	NOUN
ajfa-8550	111	19	for	for	ADP
ajfa-8550	111	20	chinese	chinese	ADJ
ajfa-8550	111	21	firms	firm	NOUN
ajfa-8550	111	22	.	.	PUNCT
ajfa-8550	112	1	panel	panel	NOUN
ajfa-8550	112	2	b	b	PROPN
ajfa-8550	112	3	shows	show	VERB
ajfa-8550	112	4	subsamples	subsample	NOUN
ajfa-8550	112	5	of	of	ADP
ajfa-8550	112	6	state	state	NOUN
ajfa-8550	112	7	-	-	PUNCT
ajfa-8550	112	8	owned	own	VERB
ajfa-8550	112	9	and	and	CCONJ
ajfa-8550	112	10	non	non	ADJ
ajfa-8550	112	11	-	-	ADJ
ajfa-8550	112	12	state	state	ADJ
ajfa-8550	112	13	enterprises	enterprise	NOUN
ajfa-8550	112	14	.	.	PUNCT
ajfa-8550	113	1	the	the	DET
ajfa-8550	113	2	13.103	13.103	NUM
ajfa-8550	113	3	mean	mean	NOUN
ajfa-8550	113	4	value	value	NOUN
ajfa-8550	113	5	shown	show	VERB
ajfa-8550	113	6	for	for	ADP
ajfa-8550	113	7	the	the	DET
ajfa-8550	113	8	audit	audit	NOUN
ajfa-8550	113	9	expense	expense	NOUN
ajfa-8550	113	10	(	(	PUNCT
ajfa-8550	113	11	afee	afee	NOUN
ajfa-8550	113	12	)	)	PUNCT
ajfa-8550	113	13	incurred	incur	VERB
ajfa-8550	113	14	by	by	ADP
ajfa-8550	113	15	state	state	NOUN
ajfa-8550	113	16	-	-	PUNCT
ajfa-8550	113	17	owned	own	VERB
ajfa-8550	113	18	companies	company	NOUN
ajfa-8550	113	19	is	be	AUX
ajfa-8550	113	20	significantly	significantly	ADV
ajfa-8550	113	21	larger	large	ADJ
ajfa-8550	113	22	than	than	ADP
ajfa-8550	113	23	the	the	DET
ajfa-8550	113	24	12.971	12.971	NUM
ajfa-8550	113	25	shown	show	VERB
ajfa-8550	113	26	for	for	ADP
ajfa-8550	113	27	non	non	ADJ
ajfa-8550	113	28	-	-	ADJ
ajfa-8550	113	29	state	state	ADJ
ajfa-8550	113	30	firms	firm	NOUN
ajfa-8550	113	31	(	(	PUNCT
ajfa-8550	113	32	t	t	NOUN
ajfa-8550	113	33	=	=	PUNCT
ajfa-8550	113	34	5.095	5.095	NUM
ajfa-8550	113	35	;	;	PUNCT
ajfa-8550	113	36	p	p	X
ajfa-8550	113	37	=	=	NOUN
ajfa-8550	113	38	0.000	0.000	NUM
ajfa-8550	113	39	)	)	PUNCT
ajfa-8550	113	40	.	.	PUNCT
ajfa-8550	114	1	our	our	PRON
ajfa-8550	114	2	metrics	metric	NOUN
ajfa-8550	114	3	for	for	ADP
ajfa-8550	114	4	female	female	ADJ
ajfa-8550	114	5	membership	membership	NOUN
ajfa-8550	114	6	on	on	ADP
ajfa-8550	114	7	the	the	DET
ajfa-8550	114	8	audit	audit	NOUN
ajfa-8550	114	9	committee	committee	NOUN
ajfa-8550	114	10	(	(	PUNCT
ajfa-8550	114	11	fsize	fsize	PROPN
ajfa-8550	114	12	,	,	PUNCT
ajfa-8550	114	13	fem	fem	NOUN
ajfa-8550	114	14	,	,	PUNCT
ajfa-8550	114	15	fpct	fpct	PROPN
ajfa-8550	114	16	)	)	PUNCT
ajfa-8550	114	17	are	be	AUX
ajfa-8550	114	18	0.46	0.46	NUM
ajfa-8550	114	19	,	,	PUNCT
ajfa-8550	114	20	0.37	0.37	NUM
ajfa-8550	114	21	and	and	CCONJ
ajfa-8550	114	22	0.125	0.125	NUM
ajfa-8550	114	23	for	for	ADP
ajfa-8550	114	24	state	state	NOUN
ajfa-8550	114	25	-	-	PUNCT
ajfa-8550	114	26	owned	own	VERB
ajfa-8550	114	27	organizations	organization	NOUN
ajfa-8550	114	28	and	and	CCONJ
ajfa-8550	114	29	0.48	0.48	NUM
ajfa-8550	114	30	,	,	PUNCT
ajfa-8550	114	31	0.38	0.38	NUM
ajfa-8550	114	32	and	and	CCONJ
ajfa-8550	114	33	0.146	0.146	NUM
ajfa-8550	114	34	for	for	ADP
ajfa-8550	114	35	publicly	publicly	ADV
ajfa-8550	114	36	-	-	PUNCT
ajfa-8550	114	37	owned	own	VERB
ajfa-8550	114	38	companies	company	NOUN
ajfa-8550	114	39	.	.	PUNCT
ajfa-8550	115	1	only	only	ADV
ajfa-8550	115	2	fpct	fpct	NOUN
ajfa-8550	115	3	–	–	PUNCT
ajfa-8550	115	4	the	the	DET
ajfa-8550	115	5	percentage	percentage	NOUN
ajfa-8550	115	6	of	of	ADP
ajfa-8550	115	7	women	woman	NOUN
ajfa-8550	115	8	serving	serve	VERB
ajfa-8550	115	9	as	as	ADP
ajfa-8550	115	10	audit	audit	NOUN
ajfa-8550	115	11	committee	committee	NOUN
ajfa-8550	115	12	members	member	NOUN
ajfa-8550	115	13	–	–	PUNCT
ajfa-8550	115	14	has	have	VERB
ajfa-8550	115	15	a	a	DET
ajfa-8550	115	16	statistically	statistically	ADV
ajfa-8550	115	17	significant	significant	ADJ
ajfa-8550	115	18	difference	difference	NOUN
ajfa-8550	115	19	(	(	PUNCT
ajfa-8550	115	20	t	t	NOUN
ajfa-8550	115	21	=	=	SYM
ajfa-8550	115	22	-2.144	-2.144	PROPN
ajfa-8550	115	23	,	,	PUNCT
ajfa-8550	115	24	p	p	X
ajfa-8550	115	25	=	=	NOUN
ajfa-8550	115	26	0.032	0.032	NUM
ajfa-8550	115	27	)	)	PUNCT
ajfa-8550	115	28	.	.	PUNCT
ajfa-8550	116	1	the	the	DET
ajfa-8550	116	2	results	result	NOUN
ajfa-8550	116	3	suggest	suggest	VERB
ajfa-8550	116	4	that	that	SCONJ
ajfa-8550	116	5	state	state	NOUN
ajfa-8550	116	6	-	-	PUNCT
ajfa-8550	116	7	owned	own	VERB
ajfa-8550	116	8	firms	firm	NOUN
ajfa-8550	116	9	pay	pay	VERB
ajfa-8550	116	10	more	more	ADJ
ajfa-8550	116	11	for	for	ADP
ajfa-8550	116	12	auditing	auditing	NOUN
ajfa-8550	116	13	and	and	CCONJ
ajfa-8550	116	14	have	have	VERB
ajfa-8550	116	15	fewer	few	ADJ
ajfa-8550	116	16	women	woman	NOUN
ajfa-8550	116	17	sitting	sit	VERB
ajfa-8550	116	18	on	on	ADP
ajfa-8550	116	19	the	the	DET
ajfa-8550	116	20	audit	audit	NOUN
ajfa-8550	116	21	committee	committee	NOUN
ajfa-8550	116	22	–	–	PUNCT
ajfa-8550	116	23	a	a	DET
ajfa-8550	116	24	finding	finding	NOUN
ajfa-8550	116	25	consistent	consistent	ADJ
ajfa-8550	116	26	with	with	ADP
ajfa-8550	116	27	the	the	DET
ajfa-8550	116	28	hypotheses	hypothesis	NOUN
ajfa-8550	116	29	.	.	PUNCT
ajfa-8550	117	1	companies	company	NOUN
ajfa-8550	117	2	differentiated	differentiate	VERB
ajfa-8550	117	3	by	by	ADP
ajfa-8550	117	4	strength	strength	NOUN
ajfa-8550	117	5	of	of	ADP
ajfa-8550	117	6	management	management	NOUN
ajfa-8550	117	7	are	be	AUX
ajfa-8550	117	8	shown	show	VERB
ajfa-8550	117	9	in	in	ADP
ajfa-8550	117	10	panel	panel	NOUN
ajfa-8550	117	11	c.	c.	NOUN
ajfa-8550	117	12	companies	company	NOUN
ajfa-8550	117	13	with	with	ADP
ajfa-8550	117	14	strong	strong	ADJ
ajfa-8550	117	15	management	management	NOUN
ajfa-8550	117	16	control	control	NOUN
ajfa-8550	117	17	report	report	VERB
ajfa-8550	117	18	a	a	DET
ajfa-8550	117	19	mean	mean	ADJ
ajfa-8550	117	20	value	value	NOUN
ajfa-8550	117	21	for	for	ADP
ajfa-8550	117	22	afee	afee	NOUN
ajfa-8550	117	23	of	of	ADP
ajfa-8550	117	24	12.999	12.999	NUM
ajfa-8550	117	25	whereas	whereas	SCONJ
ajfa-8550	117	26	audit	audit	NOUN
ajfa-8550	117	27	expense	expense	NOUN
ajfa-8550	117	28	for	for	ADP
ajfa-8550	117	29	those	those	DET
ajfa-8550	117	30	firms	firm	NOUN
ajfa-8550	117	31	with	with	ADP
ajfa-8550	117	32	weak	weak	ADJ
ajfa-8550	117	33	management	management	NOUN
ajfa-8550	117	34	is	be	AUX
ajfa-8550	117	35	13.069	13.069	NUM
ajfa-8550	117	36	–	–	PUNCT
ajfa-8550	117	37	a	a	DET
ajfa-8550	117	38	statistically	statistically	ADV
ajfa-8550	117	39	significant	significant	ADJ
ajfa-8550	117	40	difference	difference	NOUN
ajfa-8550	117	41	(	(	PUNCT
ajfa-8550	117	42	t	t	NOUN
ajfa-8550	117	43	=	=	SYM
ajfa-8550	117	44	-1.956	-1.956	PROPN
ajfa-8550	117	45	,	,	PUNCT
ajfa-8550	117	46	p	p	X
ajfa-8550	117	47	=	=	PROPN
ajfa-8550	117	48	0.051	0.051	NUM
ajfa-8550	117	49	)	)	PUNCT
ajfa-8550	117	50	.	.	PUNCT
ajfa-8550	118	1	the	the	DET
ajfa-8550	118	2	numbers	number	NOUN
ajfa-8550	118	3	for	for	ADP
ajfa-8550	118	4	the	the	DET
ajfa-8550	118	5	three	three	NUM
ajfa-8550	118	6	variables	variable	NOUN
ajfa-8550	118	7	representing	represent	VERB
ajfa-8550	118	8	a	a	DET
ajfa-8550	118	9	woman	woman	NOUN
ajfa-8550	118	10	’s	’s	PART
ajfa-8550	118	11	presence	presence	NOUN
ajfa-8550	118	12	on	on	ADP
ajfa-8550	118	13	the	the	DET
ajfa-8550	118	14	audit	audit	NOUN
ajfa-8550	118	15	committee	committee	NOUN
ajfa-8550	118	16	are	be	AUX
ajfa-8550	118	17	not	not	PART
ajfa-8550	118	18	significantly	significantly	ADV
ajfa-8550	118	19	different	different	ADJ
ajfa-8550	118	20	between	between	ADP
ajfa-8550	118	21	groups	group	NOUN
ajfa-8550	118	22	.	.	PUNCT
ajfa-8550	119	1	the	the	DET
ajfa-8550	119	2	results	result	NOUN
ajfa-8550	119	3	suggest	suggest	VERB
ajfa-8550	119	4	that	that	SCONJ
ajfa-8550	119	5	what	what	PRON
ajfa-8550	119	6	strong	strong	ADJ
ajfa-8550	119	7	management	management	NOUN
ajfa-8550	119	8	is	be	AUX
ajfa-8550	119	9	willing	willing	ADJ
ajfa-8550	119	10	to	to	PART
ajfa-8550	119	11	pay	pay	VERB
ajfa-8550	119	12	for	for	ADP
ajfa-8550	119	13	auditing	auditing	NOUN
ajfa-8550	119	14	is	be	AUX
ajfa-8550	119	15	not	not	PART
ajfa-8550	119	16	dependent	dependent	ADJ
ajfa-8550	119	17	upon	upon	SCONJ
ajfa-8550	119	18	the	the	DET
ajfa-8550	119	19	composition	composition	NOUN
ajfa-8550	119	20	of	of	ADP
ajfa-8550	119	21	the	the	DET
ajfa-8550	119	22	committee	committee	NOUN
ajfa-8550	119	23	.	.	PUNCT
ajfa-8550	120	1	table	table	NOUN
ajfa-8550	120	2	2	2	NUM
ajfa-8550	120	3	presents	present	VERB
ajfa-8550	120	4	multiple	multiple	ADJ
ajfa-8550	120	5	regression	regression	NOUN
ajfa-8550	120	6	results	result	NOUN
ajfa-8550	120	7	.	.	PUNCT
ajfa-8550	121	1	all	all	DET
ajfa-8550	121	2	gender	gender	NOUN
ajfa-8550	121	3	coefficients	coefficient	NOUN
ajfa-8550	121	4	are	be	AUX
ajfa-8550	121	5	negative	negative	ADJ
ajfa-8550	121	6	and	and	CCONJ
ajfa-8550	121	7	significant	significant	ADJ
ajfa-8550	121	8	at	at	ADP
ajfa-8550	121	9	the	the	DET
ajfa-8550	121	10	0.05	0.05	NUM
ajfa-8550	121	11	level	level	NOUN
ajfa-8550	121	12	–	–	PUNCT
ajfa-8550	121	13	a	a	DET
ajfa-8550	121	14	finding	finding	NOUN
ajfa-8550	121	15	consistent	consistent	ADJ
ajfa-8550	121	16	with	with	ADP
ajfa-8550	121	17	h1	h1	PROPN
ajfa-8550	121	18	that	that	SCONJ
ajfa-8550	121	19	fees	fee	NOUN
ajfa-8550	121	20	decline	decline	VERB
ajfa-8550	121	21	with	with	ADP
ajfa-8550	121	22	a	a	DET
ajfa-8550	121	23	woman	woman	NOUN
ajfa-8550	121	24	’s	’s	PART
ajfa-8550	121	25	presence	presence	NOUN
ajfa-8550	121	26	(	(	PUNCT
ajfa-8550	121	27	βfem	βfem	X
ajfa-8550	121	28	=	=	SYM
ajfa-8550	121	29	-0.047	-0.047	PRON
ajfa-8550	121	30	,	,	PUNCT
ajfa-8550	121	31	p	p	X
ajfa-8550	121	32	=	=	NOUN
ajfa-8550	121	33	0.014	0.014	NUM
ajfa-8550	121	34	)	)	PUNCT
ajfa-8550	121	35	on	on	ADP
ajfa-8550	121	36	the	the	DET
ajfa-8550	121	37	audit	audit	NOUN
ajfa-8550	121	38	committee	committee	NOUN
ajfa-8550	121	39	.	.	PUNCT
ajfa-8550	122	1	similarly	similarly	ADV
ajfa-8550	122	2	,	,	PUNCT
ajfa-8550	122	3	fees	fee	NOUN
ajfa-8550	122	4	decline	decline	VERB
ajfa-8550	122	5	as	as	ADP
ajfa-8550	122	6	the	the	DET
ajfa-8550	122	7	number	number	NOUN
ajfa-8550	122	8	of	of	ADP
ajfa-8550	122	9	females	female	NOUN
ajfa-8550	122	10	(	(	PUNCT
ajfa-8550	122	11	βfsize	βfsize	NOUN
ajfa-8550	122	12	=	=	PUNCT
ajfa-8550	122	13	-0.034	-0.034	PROPN
ajfa-8550	122	14	,	,	PUNCT
ajfa-8550	122	15	p	p	X
ajfa-8550	122	16	=	=	NOUN
ajfa-8550	122	17	0.015	0.015	NUM
ajfa-8550	122	18	)	)	PUNCT
ajfa-8550	122	19	or	or	CCONJ
ajfa-8550	122	20	as	as	SCONJ
ajfa-8550	122	21	the	the	DET
ajfa-8550	122	22	ratio	ratio	NOUN
ajfa-8550	122	23	of	of	ADP
ajfa-8550	122	24	female	female	ADJ
ajfa-8550	122	25	to	to	ADP
ajfa-8550	122	26	male	male	ADJ
ajfa-8550	122	27	committee	committee	NOUN
ajfa-8550	122	28	members	member	NOUN
ajfa-8550	122	29	increases	increase	VERB
ajfa-8550	122	30	(	(	PUNCT
ajfa-8550	122	31	βfpct	βfpct	NOUN
ajfa-8550	122	32	=	=	PUNCT
ajfa-8550	122	33	-0.015	-0.015	PROPN
ajfa-8550	122	34	,	,	PUNCT
ajfa-8550	122	35	p	p	X
ajfa-8550	122	36	=	=	NOUN
ajfa-8550	122	37	0.013	0.013	NUM
ajfa-8550	122	38	)	)	PUNCT
ajfa-8550	122	39	after	after	ADP
ajfa-8550	122	40	controlling	control	VERB
ajfa-8550	122	41	for	for	ADP
ajfa-8550	122	42	other	other	ADJ
ajfa-8550	122	43	variables	variable	NOUN
ajfa-8550	122	44	shown	show	VERB
ajfa-8550	122	45	to	to	PART
ajfa-8550	122	46	affect	affect	VERB
ajfa-8550	122	47	fees	fee	NOUN
ajfa-8550	122	48	.	.	PUNCT
ajfa-8550	123	1	variable	variable	ADJ
ajfa-8550	123	2	afee	afee	NOUN
ajfa-8550	123	3	fsize	fsize	NOUN
ajfa-8550	123	4	fem	fem	NOUN
ajfa-8550	123	5	fpct	fpct	PROPN
ajfa-8550	123	6	csize	csize	VERB
ajfa-8550	123	7	rec	rec	PROPN
ajfa-8550	123	8	inven	inven	PROPN
ajfa-8550	123	9	lev	lev	PROPN
ajfa-8550	123	10	cfo	cfo	PROPN
ajfa-8550	123	11	loss	loss	NOUN
ajfa-8550	123	12	size	size	NOUN
ajfa-8550	123	13	mean	mean	NOUN
ajfa-8550	123	14	13.061	13.061	NUM
ajfa-8550	123	15	0.460	0.460	NUM
ajfa-8550	123	16	0.370	0.370	NUM
ajfa-8550	123	17	0.131	0.131	NUM
ajfa-8550	123	18	3.600	3.600	NUM
ajfa-8550	123	19	0.117	0.117	NUM
ajfa-8550	123	20	0.169	0.169	NUM
ajfa-8550	123	21	0.985	0.985	NUM
ajfa-8550	123	22	0.043	0.043	NUM
ajfa-8550	123	23	0.120	0.120	NUM
ajfa-8550	123	24	21.363	21.363	NUM
ajfa-8550	123	25	median	median	NOUN
ajfa-8550	123	26	13.017	13.017	NUM
ajfa-8550	123	27	0.000	0.000	NUM
ajfa-8550	123	28	0.000	0.000	NUM
ajfa-8550	123	29	0.000	0.000	NUM
ajfa-8550	123	30	3.000	3.000	NUM
ajfa-8550	123	31	0.093	0.093	NUM
ajfa-8550	123	32	0.140	0.140	NUM
ajfa-8550	123	33	0.528	0.528	NUM
ajfa-8550	123	34	0.052	0.052	NUM
ajfa-8550	123	35	0.000	0.000	NUM
ajfa-8550	123	36	21.269	21.269	NUM
ajfa-8550	123	37	stdev	stdev	NOUN
ajfa-8550	123	38	0.556	0.556	NUM
ajfa-8550	123	39	0.678	0.678	NUM
ajfa-8550	123	40	0.484	0.484	NUM
ajfa-8550	123	41	0.197	0.197	NUM
ajfa-8550	123	42	1.315	1.315	NUM
ajfa-8550	123	43	0.108	0.108	NUM
ajfa-8550	123	44	0.143	0.143	NUM
ajfa-8550	123	45	19.077	19.077	NUM
ajfa-8550	123	46	0.552	0.552	NUM
ajfa-8550	123	47	0.320	0.320	NUM
ajfa-8550	123	48	1.182	1.182	NUM
ajfa-8550	123	49	variable	variable	ADJ
ajfa-8550	123	50	mean	mean	NOUN
ajfa-8550	123	51	median	median	ADJ
ajfa-8550	123	52	std	std	PROPN
ajfa-8550	123	53	.	.	PUNCT
ajfa-8550	124	1	mean	mean	ADJ
ajfa-8550	124	2	median	median	ADJ
ajfa-8550	124	3	std	std	PROPN
ajfa-8550	124	4	.	.	PUNCT
ajfa-8550	125	1	mean	mean	PROPN
ajfa-8550	125	2	t	t	NOUN
ajfa-8550	125	3	-	-	PUNCT
ajfa-8550	125	4	statistic	statistic	NOUN
ajfa-8550	125	5	afee	afee	NOUN
ajfa-8550	125	6	13.103	13.103	NUM
ajfa-8550	125	7	13.017	13.017	NUM
ajfa-8550	125	8	0.553	0.553	NUM
ajfa-8550	125	9	12.971	12.971	NUM
ajfa-8550	125	10	12.899	12.899	NUM
ajfa-8550	125	11	0.539	0.539	NUM
ajfa-8550	125	12	0.132	0.132	NUM
ajfa-8550	125	13	*	*	SYM
ajfa-8550	125	14	*	*	NUM
ajfa-8550	125	15	5.095	5.095	NUM
ajfa-8550	125	16	fsize	fsize	NOUN
ajfa-8550	125	17	0.460	0.460	NUM
ajfa-8550	125	18	0.000	0.000	NUM
ajfa-8550	125	19	0.676	0.676	NUM
ajfa-8550	125	20	0.480	0.480	NUM
ajfa-8550	125	21	0.000	0.000	NUM
ajfa-8550	125	22	0.683	0.683	NUM
ajfa-8550	125	23	-0.020	-0.020	NOUN
ajfa-8550	125	24	-0.829	-0.829	PUNCT
ajfa-8550	125	25	fem	fem	NOUN
ajfa-8550	125	26	0.370	0.370	NUM
ajfa-8550	125	27	0.000	0.000	NUM
ajfa-8550	125	28	0.483	0.483	NUM
ajfa-8550	125	29	0.380	0.380	NUM
ajfa-8550	125	30	0.000	0.000	NUM
ajfa-8550	125	31	0.487	0.487	NUM
ajfa-8550	125	32	-0.010	-0.010	PUNCT
ajfa-8550	126	1	-0.712	-0.712	NOUN
ajfa-8550	126	2	fpct	fpct	NOUN
ajfa-8550	126	3	0.125	0.125	NUM
ajfa-8550	126	4	0.000	0.000	NUM
ajfa-8550	126	5	0.188	0.188	NUM
ajfa-8550	126	6	0.146	0.146	NUM
ajfa-8550	126	7	0.000	0.000	NUM
ajfa-8550	126	8	0.216	0.216	NUM
ajfa-8550	126	9	-0.021	-0.021	NOUN
ajfa-8550	126	10	-2.144	-2.144	PUNCT
ajfa-8550	126	11	variable	variable	ADJ
ajfa-8550	126	12	mean	mean	NOUN
ajfa-8550	126	13	median	median	ADJ
ajfa-8550	126	14	std	std	PROPN
ajfa-8550	126	15	.	.	PUNCT
ajfa-8550	127	1	mean	mean	ADJ
ajfa-8550	127	2	median	median	ADJ
ajfa-8550	127	3	std	std	PROPN
ajfa-8550	127	4	.	.	PUNCT
ajfa-8550	128	1	mean	mean	PROPN
ajfa-8550	128	2	t	t	NOUN
ajfa-8550	128	3	-	-	PUNCT
ajfa-8550	128	4	statistic	statistic	NOUN
ajfa-8550	128	5	afee	afee	NOUN
ajfa-8550	128	6	12.999	12.999	NUM
ajfa-8550	128	7	12.899	12.899	NUM
ajfa-8550	128	8	0.544	0.544	NUM
ajfa-8550	128	9	13.069	13.069	NUM
ajfa-8550	128	10	13.017	13.017	NUM
ajfa-8550	128	11	0.558	0.558	NUM
ajfa-8550	128	12	-0.070†	-0.070†	NUM
ajfa-8550	128	13	-1.956	-1.956	NUM
ajfa-8550	128	14	fsize	fsize	NOUN
ajfa-8550	128	15	0.450	0.450	NUM
ajfa-8550	128	16	0.000	0.000	NUM
ajfa-8550	128	17	0.677	0.677	NUM
ajfa-8550	128	18	0.470	0.470	NUM
ajfa-8550	128	19	0.000	0.000	NUM
ajfa-8550	128	20	0.679	0.679	NUM
ajfa-8550	128	21	-0.020	-0.020	NOUN
ajfa-8550	128	22	-0.396	-0.396	ADJ
ajfa-8550	128	23	fem	fem	NOUN
ajfa-8550	128	24	0.350	0.350	NUM
ajfa-8550	128	25	0.000	0.000	NUM
ajfa-8550	128	26	0.476	0.476	NUM
ajfa-8550	128	27	0.380	0.380	NUM
ajfa-8550	128	28	0.000	0.000	NUM
ajfa-8550	128	29	0.485	0.485	NUM
ajfa-8550	128	30	-0.030	-0.030	PUNCT
ajfa-8550	128	31	-1.090	-1.090	PUNCT
ajfa-8550	128	32	fpct	fpct	VERB
ajfa-8550	128	33	0.128	0.128	NUM
ajfa-8550	128	34	0.000	0.000	NUM
ajfa-8550	128	35	0.202	0.202	NUM
ajfa-8550	128	36	0.132	0.132	NUM
ajfa-8550	128	37	0.000	0.000	NUM
ajfa-8550	128	38	0.197	0.197	NUM
ajfa-8550	128	39	-0.004	-0.004	PUNCT
ajfa-8550	128	40	-0.337	-0.337	PUNCT
ajfa-8550	128	41	(	(	PUNCT
ajfa-8550	128	42	p=	p=	NOUN
ajfa-8550	128	43	0.10	0.10	NUM
ajfa-8550	128	44	†	†	NOUN
ajfa-8550	128	45	;	;	PUNCT
ajfa-8550	128	46	p=0.05	p=0.05	NOUN
ajfa-8550	128	47	*	*	PUNCT
ajfa-8550	128	48	;	;	PUNCT
ajfa-8550	128	49	p=0.01	p=0.01	PRON
ajfa-8550	128	50	*	*	PUNCT
ajfa-8550	128	51	*	*	NOUN
ajfa-8550	128	52	)	)	PUNCT
ajfa-8550	128	53	table	table	NOUN
ajfa-8550	128	54	1	1	NUM
ajfa-8550	128	55	:	:	PUNCT
ajfa-8550	128	56	descriptive	descriptive	ADJ
ajfa-8550	128	57	statistics	statistic	NOUN
ajfa-8550	128	58	.	.	PUNCT
ajfa-8550	129	1	panel	panel	NOUN
ajfa-8550	129	2	a	a	DET
ajfa-8550	129	3	:	:	PUNCT
ajfa-8550	129	4	sample	sample	NOUN
ajfa-8550	129	5	statistics	statistic	NOUN
ajfa-8550	129	6	n=2114	n=2114	PROPN
ajfa-8550	129	7	panel	panel	PROPN
ajfa-8550	129	8	b	b	PROPN
ajfa-8550	129	9	:	:	PUNCT
ajfa-8550	129	10	state	state	NOUN
ajfa-8550	129	11	-	-	PUNCT
ajfa-8550	129	12	owned	own	VERB
ajfa-8550	129	13	and	and	CCONJ
ajfa-8550	129	14	non	non	ADJ
ajfa-8550	129	15	-	-	ADJ
ajfa-8550	129	16	state	state	ADJ
ajfa-8550	129	17	companies	company	NOUN
ajfa-8550	129	18	strong	strong	ADJ
ajfa-8550	129	19	management	management	NOUN
ajfa-8550	129	20	(	(	PUNCT
ajfa-8550	129	21	n=278	n=278	NOUN
ajfa-8550	129	22	)	)	PUNCT
ajfa-8550	129	23	weak	weak	ADJ
ajfa-8550	129	24	management	management	NOUN
ajfa-8550	129	25	(	(	PUNCT
ajfa-8550	129	26	n=1816	n=1816	PROPN
ajfa-8550	129	27	)	)	PUNCT
ajfa-8550	129	28	difference	difference	NOUN
ajfa-8550	129	29	state	state	NOUN
ajfa-8550	129	30	-	-	PUNCT
ajfa-8550	129	31	owned	own	VERB
ajfa-8550	129	32	(	(	PUNCT
ajfa-8550	129	33	n=1146	n=1146	NOUN
ajfa-8550	129	34	)	)	PUNCT
ajfa-8550	129	35	non	non	ADJ
ajfa-8550	129	36	-	-	ADJ
ajfa-8550	129	37	state	state	NOUN
ajfa-8550	129	38	-	-	PUNCT
ajfa-8550	129	39	owned	own	VERB
ajfa-8550	129	40	(	(	PUNCT
ajfa-8550	129	41	n=668	n=668	NOUN
ajfa-8550	129	42	)	)	PUNCT
ajfa-8550	129	43	difference	difference	NOUN
ajfa-8550	129	44	panel	panel	NOUN
ajfa-8550	129	45	c	c	NOUN
ajfa-8550	129	46	:	:	PUNCT
ajfa-8550	129	47	strong	strong	ADJ
ajfa-8550	129	48	and	and	CCONJ
ajfa-8550	129	49	weak	weak	ADJ
ajfa-8550	129	50	management	management	NOUN
ajfa-8550	129	51	control	control	NOUN
ajfa-8550	129	52	the	the	DET
ajfa-8550	129	53	sig	sig	NOUN
ajfa-8550	129	54	corpora	corpora	VERB
ajfa-8550	129	55	experien	experien	NOUN
ajfa-8550	129	56	auditing	audit	VERB
ajfa-8550	129	57	receivab	receivab	NOUN
ajfa-8550	129	58	regress	regress	PROPN
ajfa-8550	129	59	compan	compan	PROPN
ajfa-8550	129	60	diversit	diversit	NOUN
ajfa-8550	129	61	(	(	PUNCT
ajfa-8550	129	62	p	p	NOUN
ajfa-8550	129	63	=	=	SYM
ajfa-8550	129	64	0.0	0.0	NUM
ajfa-8550	129	65	audit	audit	NOUN
ajfa-8550	129	66	fe	fe	X
ajfa-8550	129	67	state	state	NOUN
ajfa-8550	129	68	-	-	PUNCT
ajfa-8550	129	69	ow	ow	PROPN
ajfa-8550	129	70	in	in	ADP
ajfa-8550	129	71	non	non	ADJ
ajfa-8550	129	72	-	-	PROPN
ajfa-8550	129	73	s	s	ADJ
ajfa-8550	129	74	p	p	NOUN
ajfa-8550	129	75	=	=	PUNCT
ajfa-8550	129	76	0.00	0.00	NUM
ajfa-8550	129	77	suggest	suggest	VERB
ajfa-8550	129	78	support	support	NOUN
ajfa-8550	129	79	fees	fee	NOUN
ajfa-8550	129	80	tha	tha	PRON
ajfa-8550	129	81	regardl	regardl	VERB
ajfa-8550	129	82	interest	interest	NOUN
ajfa-8550	129	83	const	const	VERB
ajfa-8550	129	84	6.137	6.137	NUM
ajfa-8550	129	85	0.00	0.00	NUM
ajfa-8550	129	86	6.142	6.142	NUM
ajfa-8550	129	87	0.00	0.00	NUM
ajfa-8550	129	88	6.147	6.147	NUM
ajfa-8550	129	89	0.00	0.00	NUM
ajfa-8550	129	90	(	(	PUNCT
ajfa-8550	129	91	p=	p=	NOUN
ajfa-8550	129	92	0.1	0.1	NUM
ajfa-8550	129	93	3	3	NUM
ajfa-8550	129	94	2	2	NUM
ajfa-8550	129	95	1	1	NUM
ajfa-8550	129	96	gnificance	gnificance	NOUN
ajfa-8550	129	97	ations	ation	NOUN
ajfa-8550	129	98	(	(	PUNCT
ajfa-8550	129	99	size	size	NOUN
ajfa-8550	129	100	nced	nce	VERB
ajfa-8550	129	101	a	a	DET
ajfa-8550	129	102	loss	loss	NOUN
ajfa-8550	129	103	g	g	NOUN
ajfa-8550	129	104	declines	decline	NOUN
ajfa-8550	129	105	.	.	PUNCT
ajfa-8550	130	1	bles	ble	NOUN
ajfa-8550	130	2	-	-	PUNCT
ajfa-8550	130	3	to	to	ADP
ajfa-8550	130	4	-	-	PUNCT
ajfa-8550	130	5	asse	asse	NOUN
ajfa-8550	130	6	sion	sion	NOUN
ajfa-8550	130	7	results	result	NOUN
ajfa-8550	130	8	nies	ny	NOUN
ajfa-8550	130	9	are	be	AUX
ajfa-8550	130	10	sho	sho	INTJ
ajfa-8550	130	11	ty	ty	INTJ
ajfa-8550	130	12	and	and	CCONJ
ajfa-8550	130	13	audit	audit	NOUN
ajfa-8550	130	14	035	035	NUM
ajfa-8550	130	15	)	)	PUNCT
ajfa-8550	130	16	sugge	sugge	NOUN
ajfa-8550	130	17	ees	ees	PROPN
ajfa-8550	130	18	.	.	PUNCT
ajfa-8550	131	1	this	this	DET
ajfa-8550	131	2	de	de	ADP
ajfa-8550	131	3	wned	wne	VERB
ajfa-8550	131	4	firms	firm	NOUN
ajfa-8550	131	5	.	.	PUNCT
ajfa-8550	132	1	state	state	NOUN
ajfa-8550	132	2	enterp	enterp	PROPN
ajfa-8550	132	3	07	07	NUM
ajfa-8550	132	4	;	;	PUNCT
ajfa-8550	132	5	βfem	βfem	X
ajfa-8550	132	6	=	=	VERB
ajfa-8550	132	7	ting	te	VERB
ajfa-8550	132	8	that	that	SCONJ
ajfa-8550	132	9	fe	fe	X
ajfa-8550	132	10	ts	ts	X
ajfa-8550	132	11	h2	h2	PROPN
ajfa-8550	132	12	that	that	PRON
ajfa-8550	132	13	g	g	PROPN
ajfa-8550	132	14	an	an	DET
ajfa-8550	132	15	those	those	PRON
ajfa-8550	132	16	in	in	ADP
ajfa-8550	132	17	s	s	PRON
ajfa-8550	132	18	less	less	ADJ
ajfa-8550	132	19	of	of	ADP
ajfa-8550	132	20	ow	ow	INTJ
ajfa-8550	132	21	tingly	tingly	ADV
ajfa-8550	132	22	,	,	PUNCT
ajfa-8550	132	23	rec	rec	X
ajfa-8550	132	24	tant	tant	NOUN
ajfa-8550	132	25	fsize	fsize	NOUN
ajfa-8550	132	26	f	f	PROPN
ajfa-8550	133	1	7†	7†	NUM
ajfa-8550	133	2	-0.034	-0.034	PROPN
ajfa-8550	133	3	*	*	NOUN
ajfa-8550	133	4	00	00	NUM
ajfa-8550	134	1	0.015	0.015	NUM
ajfa-8550	134	2	*	*	PUNCT
ajfa-8550	134	3	*	*	PUNCT
ajfa-8550	134	4	-0	-0	PUNCT
ajfa-8550	134	5	00	00	PUNCT
ajfa-8550	134	6	0	0	PUNCT
ajfa-8550	135	1	*	*	PUNCT
ajfa-8550	135	2	*	*	PUNCT
ajfa-8550	135	3	00	00	PUNCT
ajfa-8550	135	4	0	0	NUM
ajfa-8550	135	5	†	†	NOUN
ajfa-8550	135	6	;	;	PUNCT
ajfa-8550	135	7	p=0.05	p=0.05	NOUN
ajfa-8550	135	8	*	*	ADP
ajfa-8550	135	9	;	;	PUNCT
ajfa-8550	135	10	p=	p=	ADJ
ajfa-8550	135	11	table	table	NOUN
ajfa-8550	135	12	2	2	NUM
ajfa-8550	135	13	:	:	PUNCT
ajfa-8550	135	14	of	of	ADP
ajfa-8550	135	15	the	the	DET
ajfa-8550	135	16	con	con	PROPN
ajfa-8550	135	17	e	e	PROPN
ajfa-8550	135	18	)	)	PUNCT
ajfa-8550	135	19	;	;	PUNCT
ajfa-8550	136	1	firms	firm	NOUN
ajfa-8550	136	2	tha	tha	NOUN
ajfa-8550	136	3	s	s	X
ajfa-8550	136	4	(	(	PUNCT
ajfa-8550	136	5	loss	loss	NOUN
ajfa-8550	136	6	)	)	PUNCT
ajfa-8550	136	7	.	.	PUNCT
ajfa-8550	137	1	a	a	DET
ajfa-8550	137	2	there	there	PRON
ajfa-8550	137	3	is	be	VERB
ajfa-8550	137	4	s	s	PROPN
ajfa-8550	137	5	ets	et	NOUN
ajfa-8550	137	6	(	(	PUNCT
ajfa-8550	137	7	rec	rec	NOUN
ajfa-8550	137	8	)	)	PUNCT
ajfa-8550	137	9	in	in	ADP
ajfa-8550	137	10	for	for	ADP
ajfa-8550	137	11	the	the	DET
ajfa-8550	137	12	seco	seco	PROPN
ajfa-8550	137	13	own	own	ADJ
ajfa-8550	137	14	in	in	ADP
ajfa-8550	137	15	tabl	tabl	PROPN
ajfa-8550	137	16	t	t	PROPN
ajfa-8550	137	17	fees	fee	NOUN
ajfa-8550	137	18	in	in	ADP
ajfa-8550	137	19	stat	stat	PROPN
ajfa-8550	137	20	ests	est	NOUN
ajfa-8550	137	21	that	that	SCONJ
ajfa-8550	137	22	the	the	DET
ajfa-8550	137	23	emonstrates	emonstrate	NOUN
ajfa-8550	137	24	models	model	NOUN
ajfa-8550	137	25	(	(	PUNCT
ajfa-8550	137	26	4	4	NUM
ajfa-8550	137	27	)	)	PUNCT
ajfa-8550	137	28	prises	prise	NOUN
ajfa-8550	137	29	.	.	PUNCT
ajfa-8550	138	1	our	our	PRON
ajfa-8550	138	2	p	p	NOUN
ajfa-8550	138	3	-0.086	-0.086	PROPN
ajfa-8550	138	4	,	,	PUNCT
ajfa-8550	138	5	p	p	NOUN
ajfa-8550	138	6	=	=	SYM
ajfa-8550	138	7	ees	ees	PROPN
ajfa-8550	138	8	decrease	decrease	VERB
ajfa-8550	138	9	gender	gender	NOUN
ajfa-8550	138	10	dive	dive	PROPN
ajfa-8550	138	11	state	state	NOUN
ajfa-8550	138	12	-	-	PUNCT
ajfa-8550	138	13	owned	own	VERB
ajfa-8550	138	14	wnership	wnership	NOUN
ajfa-8550	138	15	st	st	PROPN
ajfa-8550	138	16	c	c	PROPN
ajfa-8550	138	17	,	,	PUNCT
ajfa-8550	138	18	inven	inven	ADJ
ajfa-8550	138	19	a	a	DET
ajfa-8550	138	20	fem	fem	NOUN
ajfa-8550	138	21	fpct	fpct	NOUN
ajfa-8550	138	22	0.047	0.047	NUM
ajfa-8550	138	23	*	*	PROPN
ajfa-8550	138	24	0.014	0.014	NUM
ajfa-8550	138	25	-0.115	-0.115	PROPN
ajfa-8550	138	26	*	*	PUNCT
ajfa-8550	138	27	0.013	0.013	NUM
ajfa-8550	138	28	=	=	NOUN
ajfa-8550	138	29	0.01	0.01	NUM
ajfa-8550	138	30	*	*	NOUN
ajfa-8550	138	31	*	*	NOUN
ajfa-8550	138	32	)	)	PUNCT
ajfa-8550	138	33	gender	gender	NOUN
ajfa-8550	138	34	diversit	diversit	PROPN
ajfa-8550	138	35	ntrol	ntrol	PROPN
ajfa-8550	138	36	variab	variab	NOUN
ajfa-8550	138	37	at	at	ADP
ajfa-8550	138	38	are	be	AUX
ajfa-8550	138	39	highly	highly	ADV
ajfa-8550	138	40	as	as	ADP
ajfa-8550	138	41	net	net	ADJ
ajfa-8550	138	42	cash	cash	NOUN
ajfa-8550	138	43	some	some	DET
ajfa-8550	138	44	indica	indica	PROPN
ajfa-8550	138	45	ncreases	ncrease	NOUN
ajfa-8550	138	46	,	,	PUNCT
ajfa-8550	138	47	so	so	ADV
ajfa-8550	138	48	ond	ond	VERB
ajfa-8550	138	49	hypothe	hypothe	PRON
ajfa-8550	138	50	e	e	PROPN
ajfa-8550	138	51	3	3	NUM
ajfa-8550	138	52	.	.	NOUN
ajfa-8550	138	53	models	model	NOUN
ajfa-8550	138	54	te	te	ADV
ajfa-8550	138	55	-	-	PUNCT
ajfa-8550	138	56	owned	own	VERB
ajfa-8550	138	57	en	en	X
ajfa-8550	138	58	e	e	NOUN
ajfa-8550	138	59	percentage	percentage	NOUN
ajfa-8550	138	60	that	that	PRON
ajfa-8550	138	61	any	any	DET
ajfa-8550	138	62	fe	fe	NOUN
ajfa-8550	138	63	)	)	PUNCT
ajfa-8550	138	64	,	,	PUNCT
ajfa-8550	138	65	(	(	PUNCT
ajfa-8550	138	66	5	5	NUM
ajfa-8550	138	67	)	)	PUNCT
ajfa-8550	138	68	and	and	CCONJ
ajfa-8550	138	69	(	(	PUNCT
ajfa-8550	138	70	6	6	NUM
ajfa-8550	138	71	proxies	proxy	NOUN
ajfa-8550	138	72	for	for	ADP
ajfa-8550	138	73	f	f	PROPN
ajfa-8550	138	74	0.018	0.018	NUM
ajfa-8550	138	75	;	;	PUNCT
ajfa-8550	138	76	βfpc	βfpc	PROPN
ajfa-8550	138	77	e	e	NOUN
ajfa-8550	138	78	when	when	SCONJ
ajfa-8550	138	79	wo	will	AUX
ajfa-8550	138	80	erse	erse	NOUN
ajfa-8550	138	81	commit	commit	VERB
ajfa-8550	138	82	d	d	PROPN
ajfa-8550	138	83	companies	company	NOUN
ajfa-8550	138	84	tructure	tructure	VERB
ajfa-8550	138	85	,	,	PUNCT
ajfa-8550	138	86	si	si	PROPN
ajfa-8550	138	87	and	and	CCONJ
ajfa-8550	138	88	cfo	cfo	VERB
ajfa-8550	138	89	a	a	DET
ajfa-8550	138	90	csize	csize	NOUN
ajfa-8550	138	91	rec	rec	X
ajfa-8550	138	92	i	i	PROPN
ajfa-8550	138	93	-0.006	-0.006	PROPN
ajfa-8550	138	94	0.158†	0.158†	ADV
ajfa-8550	138	95	0.387	0.387	NUM
ajfa-8550	138	96	0.083	0.083	NUM
ajfa-8550	138	97	-0.007	-0.007	NOUN
ajfa-8550	138	98	0.159†	0.159†	ADP
ajfa-8550	138	99	0.322	0.322	NUM
ajfa-8550	138	100	0.081	0.081	NUM
ajfa-8550	138	101	-0.01	-0.01	NUM
ajfa-8550	138	102	0.158†	0.158†	NUM
ajfa-8550	138	103	0.140	0.140	NUM
ajfa-8550	138	104	0.083	0.083	NUM
ajfa-8550	138	105	ty	ty	NUM
ajfa-8550	138	106	of	of	ADP
ajfa-8550	138	107	audit	audit	NOUN
ajfa-8550	138	108	comm	comm	NOUN
ajfa-8550	138	109	247	247	NUM
ajfa-8550	138	110	bles	bles	NOUN
ajfa-8550	138	111	sugges	sugge	NOUN
ajfa-8550	138	112	y	y	PROPN
ajfa-8550	138	113	leveraged	leverage	VERB
ajfa-8550	138	114	h	h	NOUN
ajfa-8550	138	115	flow	flow	NOUN
ajfa-8550	138	116	from	from	ADP
ajfa-8550	138	117	ation	ation	PROPN
ajfa-8550	138	118	(	(	PUNCT
ajfa-8550	138	119	at	at	ADP
ajfa-8550	138	120	th	th	X
ajfa-8550	138	121	o	o	NOUN
ajfa-8550	138	122	too	too	ADV
ajfa-8550	138	123	does	do	AUX
ajfa-8550	138	124	th	th	NUM
ajfa-8550	138	125	esis	esis	NOUN
ajfa-8550	138	126	pertain	pertain	NOUN
ajfa-8550	138	127	s	s	PART
ajfa-8550	138	128	(	(	PUNCT
ajfa-8550	138	129	1	1	NUM
ajfa-8550	138	130	)	)	PUNCT
ajfa-8550	138	131	,	,	PUNCT
ajfa-8550	138	132	(	(	PUNCT
ajfa-8550	138	133	2	2	X
ajfa-8550	138	134	)	)	PUNCT
ajfa-8550	138	135	an	an	DET
ajfa-8550	138	136	nterprises	nterprise	NOUN
ajfa-8550	138	137	.	.	PUNCT
ajfa-8550	139	1	o	o	NOUN
ajfa-8550	139	2	e	e	NOUN
ajfa-8550	139	3	of	of	ADP
ajfa-8550	139	4	female	female	ADJ
ajfa-8550	139	5	e	e	NOUN
ajfa-8550	139	6	-	-	NOUN
ajfa-8550	139	7	effects	effect	NOUN
ajfa-8550	139	8	ar	ar	NOUN
ajfa-8550	139	9	6	6	NUM
ajfa-8550	139	10	)	)	PUNCT
ajfa-8550	139	11	report	report	NOUN
ajfa-8550	139	12	tes	tes	NOUN
ajfa-8550	139	13	female	female	ADJ
ajfa-8550	139	14	mem	mem	X
ajfa-8550	139	15	ct	ct	PROPN
ajfa-8550	139	16	=	=	SYM
ajfa-8550	139	17	-0.159	-0.159	PROPN
ajfa-8550	139	18	,	,	PUNCT
ajfa-8550	139	19	omen	oman	NOUN
ajfa-8550	139	20	sit	sit	VERB
ajfa-8550	139	21	on	on	ADP
ajfa-8550	139	22	ttees	ttee	NOUN
ajfa-8550	139	23	in	in	ADP
ajfa-8550	139	24	pub	pub	NOUN
ajfa-8550	139	25	s.	s.	PROPN
ajfa-8550	139	26	ize	ize	PROPN
ajfa-8550	139	27	and	and	CCONJ
ajfa-8550	139	28	l	l	PROPN
ajfa-8550	139	29	are	be	AUX
ajfa-8550	139	30	significa	significa	PROPN
ajfa-8550	139	31	inven	inven	PROPN
ajfa-8550	139	32	lev	lev	PROPN
ajfa-8550	139	33	-0.092	-0.092	PUNCT
ajfa-8550	139	34	0.003	0.003	NUM
ajfa-8550	139	35	*	*	NOUN
ajfa-8550	139	36	*	*	NOUN
ajfa-8550	139	37	0.151	0.151	NUM
ajfa-8550	139	38	0.000	0.000	NUM
ajfa-8550	139	39	-0.09	-0.09	NUM
ajfa-8550	139	40	0.003	0.003	NUM
ajfa-8550	139	41	*	*	PUNCT
ajfa-8550	139	42	*	*	NUM
ajfa-8550	139	43	0.158	0.158	NUM
ajfa-8550	139	44	0.000	0.000	NUM
ajfa-8550	139	45	-0.089	-0.089	NOUN
ajfa-8550	139	46	0.003	0.003	NUM
ajfa-8550	139	47	*	*	PUNCT
ajfa-8550	139	48	*	*	PUNCT
ajfa-8550	139	49	0.161	0.161	NUM
ajfa-8550	139	50	0.000	0.000	NUM
ajfa-8550	139	51	mittees	mittee	NOUN
ajfa-8550	139	52	and	and	CCONJ
ajfa-8550	139	53	audit	audit	VERB
ajfa-8550	139	54	asian	asian	ADJ
ajfa-8550	139	55	sts	st	VERB
ajfa-8550	139	56	it	it	PRON
ajfa-8550	139	57	is	be	AUX
ajfa-8550	139	58	mo	mo	PROPN
ajfa-8550	139	59	(	(	PUNCT
ajfa-8550	139	60	lev	lev	NOUN
ajfa-8550	139	61	)	)	PUNCT
ajfa-8550	139	62	;	;	PUNCT
ajfa-8550	139	63	and	and	CCONJ
ajfa-8550	139	64	m	m	NOUN
ajfa-8550	139	65	operations	operation	NOUN
ajfa-8550	139	66	he	he	PRON
ajfa-8550	139	67	10	10	NUM
ajfa-8550	139	68	%	%	NOUN
ajfa-8550	139	69	lev	lev	NOUN
ajfa-8550	139	70	he	he	PRON
ajfa-8550	139	71	cost	cost	VERB
ajfa-8550	139	72	of	of	ADP
ajfa-8550	139	73	au	au	ADP
ajfa-8550	139	74	ing	ing	ADJ
ajfa-8550	139	75	to	to	PART
ajfa-8550	139	76	statend	statend	VERB
ajfa-8550	139	77	(	(	PUNCT
ajfa-8550	139	78	3	3	NUM
ajfa-8550	139	79	)	)	PUNCT
ajfa-8550	139	80	test	test	NOUN
ajfa-8550	139	81	th	th	X
ajfa-8550	139	82	only	only	ADJ
ajfa-8550	139	83	model	model	NOUN
ajfa-8550	139	84	e	e	PROPN
ajfa-8550	139	85	audit	audit	NOUN
ajfa-8550	139	86	com	com	NOUN
ajfa-8550	139	87	rising	rise	VERB
ajfa-8550	139	88	from	from	ADP
ajfa-8550	139	89	sts	st	NOUN
ajfa-8550	139	90	of	of	ADP
ajfa-8550	139	91	this	this	DET
ajfa-8550	139	92	d	d	NOUN
ajfa-8550	139	93	mbership	mbership	NOUN
ajfa-8550	139	94	on	on	ADP
ajfa-8550	139	95	p	p	NOUN
ajfa-8550	139	96	=	=	PROPN
ajfa-8550	139	97	0.048	0.048	NUM
ajfa-8550	139	98	)	)	PUNCT
ajfa-8550	139	99	n	n	CCONJ
ajfa-8550	139	100	their	their	PRON
ajfa-8550	139	101	aud	aud	NOUN
ajfa-8550	139	102	blicly	blicly	ADV
ajfa-8550	139	103	-	-	PUNCT
ajfa-8550	139	104	held	hold	VERB
ajfa-8550	139	105	lev	lev	NOUN
ajfa-8550	139	106	have	have	VERB
ajfa-8550	139	107	ant	ant	NOUN
ajfa-8550	139	108	for	for	ADP
ajfa-8550	139	109	stat	stat	PROPN
ajfa-8550	139	110	cfo	cfo	PROPN
ajfa-8550	139	111	lo	lo	PROPN
ajfa-8550	139	112	-0.078	-0.078	X
ajfa-8550	139	113	*	*	PUNCT
ajfa-8550	139	114	*	*	PUNCT
ajfa-8550	139	115	0.0	0.0	NUM
ajfa-8550	139	116	0.000	0.000	NUM
ajfa-8550	139	117	0	0	NUM
ajfa-8550	140	1	-0.078	-0.078	NOUN
ajfa-8550	140	2	*	*	PUNCT
ajfa-8550	140	3	*	*	PUNCT
ajfa-8550	140	4	0.0	0.0	NUM
ajfa-8550	140	5	0.000	0.000	NUM
ajfa-8550	140	6	0	0	NUM
ajfa-8550	141	1	-0.078	-0.078	NOUN
ajfa-8550	141	2	*	*	PUNCT
ajfa-8550	141	3	*	*	NOUN
ajfa-8550	141	4	0.0	0.0	NUM
ajfa-8550	141	5	0.000	0.000	NUM
ajfa-8550	141	6	0	0	NUM
ajfa-8550	141	7	t	t	NOUN
ajfa-8550	141	8	fees	fee	NOUN
ajfa-8550	141	9	:	:	PUNCT
ajfa-8550	141	10	regressi	regressi	PROPN
ajfa-8550	141	11	n	n	PRON
ajfa-8550	141	12	journal	journal	NOUN
ajfa-8550	141	13	of	of	ADP
ajfa-8550	141	14	f	f	PROPN
ajfa-8550	141	15	ore	ore	NOUN
ajfa-8550	141	16	expens	expen	NOUN
ajfa-8550	141	17	d	d	X
ajfa-8550	141	18	companie	companie	PROPN
ajfa-8550	141	19	s	s	PROPN
ajfa-8550	141	20	(	(	PUNCT
ajfa-8550	141	21	cfo	cfo	PROPN
ajfa-8550	141	22	)	)	PUNCT
ajfa-8550	141	23	inc	inc	PROPN
ajfa-8550	141	24	vel	vel	PROPN
ajfa-8550	141	25	)	)	PUNCT
ajfa-8550	142	1	that	that	SCONJ
ajfa-8550	142	2	as	as	ADP
ajfa-8550	142	3	uditing	udite	VERB
ajfa-8550	142	4	.	.	PUNCT
ajfa-8550	143	1	-owned	-owned	PROPN
ajfa-8550	143	2	ver	ver	PROPN
ajfa-8550	143	3	he	he	PROPN
ajfa-8550	143	4	associati	associati	PROPN
ajfa-8550	143	5	l	l	PROPN
ajfa-8550	143	6	(	(	PUNCT
ajfa-8550	143	7	3	3	NUM
ajfa-8550	143	8	)	)	PUNCT
ajfa-8550	143	9	,	,	PUNCT
ajfa-8550	143	10	in	in	ADP
ajfa-8550	143	11	wh	wh	PROPN
ajfa-8550	143	12	mmittee	mmittee	NOUN
ajfa-8550	143	13	mem	mem	ADJ
ajfa-8550	143	14	gender	gender	NOUN
ajfa-8550	143	15	dive	dive	NOUN
ajfa-8550	143	16	diversity	diversity	NOUN
ajfa-8550	143	17	/	/	SYM
ajfa-8550	143	18	aud	aud	NOUN
ajfa-8550	143	19	n	n	CCONJ
ajfa-8550	143	20	the	the	DET
ajfa-8550	143	21	commi	commi	NOUN
ajfa-8550	143	22	are	be	AUX
ajfa-8550	143	23	all	all	PRON
ajfa-8550	143	24	nega	nega	NOUN
ajfa-8550	143	25	dit	dit	PROPN
ajfa-8550	143	26	committ	committ	PROPN
ajfa-8550	143	27	companies	company	NOUN
ajfa-8550	143	28	significant	significant	ADJ
ajfa-8550	143	29	e	e	NOUN
ajfa-8550	143	30	-	-	ADJ
ajfa-8550	143	31	owned	own	VERB
ajfa-8550	143	32	fir	fir	NOUN
ajfa-8550	143	33	oss	oss	NOUN
ajfa-8550	143	34	size	size	NOUN
ajfa-8550	143	35	063	063	NUM
ajfa-8550	143	36	*	*	NOUN
ajfa-8550	143	37	0.325	0.325	NUM
ajfa-8550	143	38	*	*	PROPN
ajfa-8550	143	39	.033	.033	NUM
ajfa-8550	143	40	0.000	0.000	NUM
ajfa-8550	143	41	062	062	NUM
ajfa-8550	143	42	*	*	PUNCT
ajfa-8550	143	43	0.325	0.325	NUM
ajfa-8550	143	44	*	*	PUNCT
ajfa-8550	143	45	.036	.036	NUM
ajfa-8550	143	46	0.000	0.000	NUM
ajfa-8550	143	47	062	062	NUM
ajfa-8550	143	48	*	*	PUNCT
ajfa-8550	143	49	0.326	0.326	NUM
ajfa-8550	143	50	*	*	PUNCT
ajfa-8550	143	51	.035	.035	NUM
ajfa-8550	143	52	0.000	0.000	NUM
ajfa-8550	143	53	ion	ion	NOUN
ajfa-8550	143	54	analysis	analysis	NOUN
ajfa-8550	143	55	of	of	ADP
ajfa-8550	143	56	t	t	PROPN
ajfa-8550	143	57	finance	finance	PROPN
ajfa-8550	143	58	&	&	CCONJ
ajfa-8550	143	59	ac	ac	PROPN
ajfa-8550	143	60	issn	issn	PROPN
ajfa-8550	143	61	19	19	NUM
ajfa-8550	143	62	2015	2015	NUM
ajfa-8550	143	63	,	,	PUNCT
ajfa-8550	143	64	vol	vol	NOUN
ajfa-8550	143	65	.	.	PUNCT
ajfa-8550	144	1	ajfa.macr	ajfa.macr	PRON
ajfa-8550	144	2	sive	sive	VERB
ajfa-8550	144	3	to	to	ADP
ajfa-8550	144	4	aud	aud	PROPN
ajfa-8550	144	5	s	s	PROPN
ajfa-8550	144	6	that	that	PRON
ajfa-8550	144	7	have	have	VERB
ajfa-8550	144	8	creases	crease	NOUN
ajfa-8550	144	9	,	,	PUNCT
ajfa-8550	144	10	the	the	DET
ajfa-8550	144	11	s	s	X
ajfa-8550	144	12	the	the	DET
ajfa-8550	144	13	propo	propo	NOUN
ajfa-8550	144	14	sus	sus	PROPN
ajfa-8550	144	15	publicly	publicly	ADV
ajfa-8550	144	16	ion	ion	NOUN
ajfa-8550	144	17	between	between	ADP
ajfa-8550	144	18	hich	hich	PROPN
ajfa-8550	144	19	fpct	fpct	PROPN
ajfa-8550	144	20	i	i	PRON
ajfa-8550	144	21	mbers	mber	NOUN
ajfa-8550	144	22	helps	help	VERB
ajfa-8550	144	23	ersity	ersity	NOUN
ajfa-8550	144	24	are	be	AUX
ajfa-8550	144	25	lim	lim	PROPN
ajfa-8550	144	26	dit	dit	PROPN
ajfa-8550	144	27	fees	fee	NOUN
ajfa-8550	144	28	rela	rela	PROPN
ajfa-8550	144	29	ittee	ittee	NOUN
ajfa-8550	144	30	(	(	PUNCT
ajfa-8550	144	31	βfsize	βfsize	ADJ
ajfa-8550	144	32	ative	ative	NOUN
ajfa-8550	144	33	and	and	CCONJ
ajfa-8550	144	34	sig	sig	NOUN
ajfa-8550	144	35	tees	tee	NOUN
ajfa-8550	144	36	.	.	PUNCT
ajfa-8550	145	1	the	the	DET
ajfa-8550	145	2	e	e	NOUN
ajfa-8550	145	3	have	have	VERB
ajfa-8550	145	4	small	small	ADJ
ajfa-8550	145	5	t	t	PROPN
ajfa-8550	145	6	impact	impact	NOUN
ajfa-8550	145	7	o	o	NOUN
ajfa-8550	145	8	rms	rm	NOUN
ajfa-8550	145	9	but	but	CCONJ
ajfa-8550	145	10	no	no	DET
ajfa-8550	145	11	e	e	NOUN
ajfa-8550	145	12	n	n	CCONJ
ajfa-8550	145	13	adj	adj	NOUN
ajfa-8550	145	14	.	.	PUNCT
ajfa-8550	146	1	r	r	NOUN
ajfa-8550	146	2	*	*	PUNCT
ajfa-8550	146	3	*	*	PUNCT
ajfa-8550	146	4	0	0	PUNCT
ajfa-8550	147	1	*	*	PUNCT
ajfa-8550	147	2	*	*	PUNCT
ajfa-8550	147	3	0	0	PUNCT
ajfa-8550	148	1	*	*	PUNCT
ajfa-8550	148	2	*	*	PUNCT
ajfa-8550	148	3	0	0	PUNCT
ajfa-8550	148	4	the	the	DET
ajfa-8550	148	5	sample	sample	NOUN
ajfa-8550	148	6	.	.	PUNCT
ajfa-8550	149	1	2114	2114	NUM
ajfa-8550	149	2	0.43	0.43	NUM
ajfa-8550	149	3	2114	2114	NUM
ajfa-8550	149	4	0.43	0.43	NUM
ajfa-8550	149	5	2114	2114	NUM
ajfa-8550	149	6	0.43	0.43	NUM
ajfa-8550	149	7	ccounting	ccounte	VERB
ajfa-8550	149	8	946	946	NUM
ajfa-8550	149	9	-	-	PUNCT
ajfa-8550	149	10	052x	052x	NOUN
ajfa-8550	149	11	7	7	NUM
ajfa-8550	149	12	,	,	PUNCT
ajfa-8550	149	13	no	no	INTJ
ajfa-8550	149	14	.	.	NOUN
ajfa-8550	149	15	2	2	NUM
ajfa-8550	149	16	rothink.org	rothink.org	X
ajfa-8550	149	17	dit	dit	NOUN
ajfa-8550	149	18	large	large	ADJ
ajfa-8550	149	19	recently	recently	ADV
ajfa-8550	149	20	e	e	X
ajfa-8550	149	21	cost	cost	NOUN
ajfa-8550	149	22	of	of	ADP
ajfa-8550	149	23	ortion	ortion	NOUN
ajfa-8550	149	24	of	of	ADP
ajfa-8550	149	25	y	y	PROPN
ajfa-8550	149	26	-	-	PUNCT
ajfa-8550	149	27	owned	own	VERB
ajfa-8550	149	28	n	n	NOUN
ajfa-8550	149	29	gender	gender	NOUN
ajfa-8550	149	30	s	s	PART
ajfa-8550	149	31	-0.118	-0.118	X
ajfa-8550	149	32	s	s	PART
ajfa-8550	149	33	reduce	reduce	NOUN
ajfa-8550	149	34	mited	mite	VERB
ajfa-8550	149	35	in	in	ADP
ajfa-8550	149	36	ationship	ationship	NOUN
ajfa-8550	149	37	=	=	SYM
ajfa-8550	149	38	-0.07	-0.07	X
ajfa-8550	149	39	,	,	PUNCT
ajfa-8550	149	40	gnificant	gnificant	NOUN
ajfa-8550	149	41	,	,	PUNCT
ajfa-8550	149	42	evidence	evidence	NOUN
ajfa-8550	149	43	ler	ler	NOUN
ajfa-8550	149	44	audit	audit	NOUN
ajfa-8550	149	45	on	on	ADP
ajfa-8550	149	46	fees	fee	NOUN
ajfa-8550	149	47	.	.	PUNCT
ajfa-8550	150	1	ot	ot	INTJ
ajfa-8550	150	2	public	public	ADJ
ajfa-8550	150	3	r2	r2	PROPN
ajfa-8550	150	4	f	f	X
ajfa-8550	150	5	-	-	PUNCT
ajfa-8550	150	6	value	value	NOUN
ajfa-8550	150	7	8	8	NUM
ajfa-8550	150	8	207.102	207.102	NUM
ajfa-8550	150	9	8	8	NUM
ajfa-8550	150	10	207.051	207.051	NUM
ajfa-8550	150	11	8	8	NUM
ajfa-8550	150	12	207.068	207.068	NUM
ajfa-8550	150	13	asian	asian	ADJ
ajfa-8550	150	14	journal	journal	NOUN
ajfa-8550	150	15	of	of	ADP
ajfa-8550	150	16	finance	finance	PROPN
ajfa-8550	150	17	&	&	CCONJ
ajfa-8550	150	18	accounting	accounting	PROPN
ajfa-8550	150	19	issn	issn	PROPN
ajfa-8550	150	20	1946	1946	NUM
ajfa-8550	150	21	-	-	PUNCT
ajfa-8550	150	22	052x	052x	NOUN
ajfa-8550	150	23	2015	2015	NUM
ajfa-8550	150	24	,	,	PUNCT
ajfa-8550	150	25	vol	vol	NOUN
ajfa-8550	150	26	.	.	PROPN
ajfa-8550	150	27	7	7	NUM
ajfa-8550	150	28	,	,	PUNCT
ajfa-8550	150	29	no	no	INTJ
ajfa-8550	150	30	.	.	NOUN
ajfa-8550	150	31	2	2	NUM
ajfa-8550	150	32	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8550	150	33	248	248	NUM
ajfa-8550	150	34	companies	company	NOUN
ajfa-8550	150	35	(	(	PUNCT
ajfa-8550	150	36	panel	panel	NOUN
ajfa-8550	150	37	a	a	NOUN
ajfa-8550	150	38	)	)	PUNCT
ajfa-8550	150	39	.	.	PUNCT
ajfa-8550	151	1	one	one	NUM
ajfa-8550	151	2	plausible	plausible	ADJ
ajfa-8550	151	3	explanation	explanation	NOUN
ajfa-8550	151	4	is	be	AUX
ajfa-8550	151	5	that	that	SCONJ
ajfa-8550	151	6	receivables	receivables	NOUN
ajfa-8550	151	7	in	in	ADP
ajfa-8550	151	8	state	state	NOUN
ajfa-8550	151	9	-	-	PUNCT
ajfa-8550	151	10	owned	own	VERB
ajfa-8550	151	11	firms	firm	NOUN
ajfa-8550	151	12	are	be	AUX
ajfa-8550	151	13	subject	subject	ADJ
ajfa-8550	151	14	to	to	ADP
ajfa-8550	151	15	government	government	NOUN
ajfa-8550	151	16	intervention	intervention	NOUN
ajfa-8550	151	17	.	.	PUNCT
ajfa-8550	152	1	transactions	transaction	NOUN
ajfa-8550	152	2	have	have	VERB
ajfa-8550	152	3	an	an	DET
ajfa-8550	152	4	added	add	VERB
ajfa-8550	152	5	element	element	NOUN
ajfa-8550	152	6	of	of	ADP
ajfa-8550	152	7	complexity	complexity	NOUN
ajfa-8550	152	8	resulting	result	VERB
ajfa-8550	152	9	in	in	ADP
ajfa-8550	152	10	larger	large	ADJ
ajfa-8550	152	11	bad	bad	ADJ
ajfa-8550	152	12	debt	debt	NOUN
ajfa-8550	152	13	ratios	ratio	NOUN
ajfa-8550	152	14	.	.	PUNCT
ajfa-8550	153	1	other	other	ADJ
ajfa-8550	153	2	implicit	implicit	ADJ
ajfa-8550	153	3	guarantees	guarantee	NOUN
ajfa-8550	153	4	also	also	ADV
ajfa-8550	153	5	exist	exist	VERB
ajfa-8550	153	6	in	in	ADP
ajfa-8550	153	7	state	state	NOUN
ajfa-8550	153	8	-	-	PUNCT
ajfa-8550	153	9	owned	own	VERB
ajfa-8550	153	10	companies	company	NOUN
ajfa-8550	153	11	,	,	PUNCT
ajfa-8550	153	12	thus	thus	ADV
ajfa-8550	153	13	a	a	DET
ajfa-8550	153	14	large	large	ADJ
ajfa-8550	153	15	inventory	inventory	NOUN
ajfa-8550	153	16	ratio	ratio	NOUN
ajfa-8550	153	17	does	do	AUX
ajfa-8550	153	18	not	not	PART
ajfa-8550	153	19	necessarily	necessarily	ADV
ajfa-8550	153	20	suggest	suggest	VERB
ajfa-8550	153	21	problems	problem	NOUN
ajfa-8550	153	22	with	with	ADP
ajfa-8550	153	23	financial	financial	ADJ
ajfa-8550	153	24	performance	performance	NOUN
ajfa-8550	153	25	.	.	PUNCT
ajfa-8550	154	1	and	and	CCONJ
ajfa-8550	154	2	with	with	ADP
ajfa-8550	154	3	official	official	ADJ
ajfa-8550	154	4	administrative	administrative	ADJ
ajfa-8550	154	5	posts	post	NOUN
ajfa-8550	154	6	/	/	SYM
ajfa-8550	154	7	ranks	rank	NOUN
ajfa-8550	154	8	,	,	PUNCT
ajfa-8550	154	9	management	management	NOUN
ajfa-8550	154	10	has	have	AUX
ajfa-8550	154	11	motive	motive	NOUN
ajfa-8550	154	12	to	to	PART
ajfa-8550	154	13	reduce	reduce	VERB
ajfa-8550	154	14	the	the	DET
ajfa-8550	154	15	risks	risk	NOUN
ajfa-8550	154	16	of	of	ADP
ajfa-8550	154	17	cash	cash	NOUN
ajfa-8550	154	18	flows	flow	NOUN
ajfa-8550	154	19	from	from	ADP
ajfa-8550	154	20	operations	operation	NOUN
ajfa-8550	154	21	so	so	SCONJ
ajfa-8550	154	22	as	as	SCONJ
ajfa-8550	154	23	to	to	PART
ajfa-8550	154	24	improve	improve	VERB
ajfa-8550	154	25	its	its	PRON
ajfa-8550	154	26	political	political	ADJ
ajfa-8550	154	27	stature	stature	NOUN
ajfa-8550	154	28	.	.	PUNCT
ajfa-8550	155	1	loss	loss	NOUN
ajfa-8550	155	2	and	and	CCONJ
ajfa-8550	155	3	csize	csize	NOUN
ajfa-8550	155	4	are	be	AUX
ajfa-8550	155	5	non	non	ADJ
ajfa-8550	155	6	-	-	ADJ
ajfa-8550	155	7	state	state	ADJ
ajfa-8550	155	8	variables	variable	NOUN
ajfa-8550	155	9	of	of	ADP
ajfa-8550	155	10	interest	interest	NOUN
ajfa-8550	155	11	(	(	PUNCT
ajfa-8550	155	12	panel	panel	NOUN
ajfa-8550	155	13	b	b	NOUN
ajfa-8550	155	14	)	)	PUNCT
ajfa-8550	155	15	.	.	PUNCT
ajfa-8550	156	1	when	when	SCONJ
ajfa-8550	156	2	firms	firm	NOUN
ajfa-8550	156	3	incur	incur	VERB
ajfa-8550	156	4	losses	loss	NOUN
ajfa-8550	156	5	,	,	PUNCT
ajfa-8550	156	6	state	state	NOUN
ajfa-8550	156	7	-	-	PUNCT
ajfa-8550	156	8	owned	own	VERB
ajfa-8550	156	9	companies	company	NOUN
ajfa-8550	156	10	avoid	avoid	VERB
ajfa-8550	156	11	‘	'	PUNCT
ajfa-8550	156	12	special	special	ADJ
ajfa-8550	156	13	treatment	treatment	NOUN
ajfa-8550	156	14	’	'	PUNCT
ajfa-8550	156	15	,	,	PUNCT
ajfa-8550	156	16	i.e.	i.e.	X
ajfa-8550	156	17	,	,	PUNCT
ajfa-8550	156	18	the	the	DET
ajfa-8550	156	19	possibility	possibility	NOUN
ajfa-8550	156	20	of	of	ADP
ajfa-8550	156	21	delisting	delist	VERB
ajfa-8550	156	22	,	,	PUNCT
ajfa-8550	156	23	by	by	ADP
ajfa-8550	156	24	china	china	PROPN
ajfa-8550	156	25	’s	’s	PART
ajfa-8550	156	26	securities	securities	PROPN
ajfa-8550	156	27	regulatory	regulatory	ADJ
ajfa-8550	156	28	commission	commission	NOUN
ajfa-8550	156	29	by	by	ADP
ajfa-8550	156	30	receiving	receive	VERB
ajfa-8550	156	31	financial	financial	ADJ
ajfa-8550	156	32	subsidies	subsidy	NOUN
ajfa-8550	156	33	whereas	whereas	SCONJ
ajfa-8550	156	34	their	their	PRON
ajfa-8550	156	35	non	non	ADJ
ajfa-8550	156	36	-	-	ADJ
ajfa-8550	156	37	state	state	ADJ
ajfa-8550	156	38	counterparts	counterpart	NOUN
ajfa-8550	156	39	can	can	AUX
ajfa-8550	156	40	protect	protect	VERB
ajfa-8550	156	41	themselves	themselves	PRON
ajfa-8550	156	42	from	from	ADP
ajfa-8550	156	43	punishment	punishment	NOUN
ajfa-8550	156	44	only	only	ADV
ajfa-8550	156	45	through	through	ADP
ajfa-8550	156	46	earnings	earning	NOUN
ajfa-8550	156	47	.	.	PUNCT
ajfa-8550	157	1	this	this	PRON
ajfa-8550	157	2	increases	increase	VERB
ajfa-8550	157	3	risk	risk	NOUN
ajfa-8550	157	4	and	and	CCONJ
ajfa-8550	157	5	audit	audit	NOUN
ajfa-8550	157	6	expense	expense	NOUN
ajfa-8550	157	7	.	.	PUNCT
ajfa-8550	158	1	less	less	ADJ
ajfa-8550	158	2	government	government	NOUN
ajfa-8550	158	3	intervention	intervention	NOUN
ajfa-8550	158	4	in	in	ADP
ajfa-8550	158	5	publicly	publicly	ADV
ajfa-8550	158	6	-	-	PUNCT
ajfa-8550	158	7	owned	own	VERB
ajfa-8550	158	8	firms	firm	NOUN
ajfa-8550	158	9	may	may	AUX
ajfa-8550	158	10	also	also	ADV
ajfa-8550	158	11	suggest	suggest	VERB
ajfa-8550	158	12	that	that	SCONJ
ajfa-8550	158	13	the	the	DET
ajfa-8550	158	14	audit	audit	NOUN
ajfa-8550	158	15	committee	committee	NOUN
ajfa-8550	158	16	can	can	AUX
ajfa-8550	158	17	more	more	ADV
ajfa-8550	158	18	effectively	effectively	ADV
ajfa-8550	158	19	advise	advise	VERB
ajfa-8550	158	20	management	management	NOUN
ajfa-8550	158	21	as	as	ADP
ajfa-8550	158	22	committee	committee	NOUN
ajfa-8550	158	23	size	size	NOUN
ajfa-8550	158	24	increases	increase	NOUN
ajfa-8550	158	25	,	,	PUNCT
ajfa-8550	158	26	thus	thus	ADV
ajfa-8550	158	27	reducing	reduce	VERB
ajfa-8550	158	28	audit	audit	NOUN
ajfa-8550	158	29	fees	fee	NOUN
ajfa-8550	158	30	.	.	PUNCT
ajfa-8550	159	1	table	table	NOUN
ajfa-8550	159	2	4	4	NUM
ajfa-8550	159	3	shows	show	VERB
ajfa-8550	159	4	results	result	NOUN
ajfa-8550	159	5	divided	divide	VERB
ajfa-8550	159	6	by	by	ADP
ajfa-8550	159	7	strength	strength	NOUN
ajfa-8550	159	8	of	of	ADP
ajfa-8550	159	9	management	management	NOUN
ajfa-8550	159	10	.	.	PUNCT
ajfa-8550	160	1	models	model	NOUN
ajfa-8550	160	2	(	(	PUNCT
ajfa-8550	160	3	1	1	NUM
ajfa-8550	160	4	)	)	PUNCT
ajfa-8550	160	5	,	,	PUNCT
ajfa-8550	160	6	(	(	PUNCT
ajfa-8550	160	7	2	2	X
ajfa-8550	160	8	)	)	PUNCT
ajfa-8550	160	9	and	and	CCONJ
ajfa-8550	160	10	(	(	PUNCT
ajfa-8550	160	11	3	3	X
ajfa-8550	160	12	)	)	PUNCT
ajfa-8550	160	13	show	show	VERB
ajfa-8550	160	14	the	the	DET
ajfa-8550	160	15	association	association	NOUN
ajfa-8550	160	16	between	between	ADP
ajfa-8550	160	17	a	a	DET
ajfa-8550	160	18	woman	woman	NOUN
ajfa-8550	160	19	’s	’s	PART
ajfa-8550	160	20	presence	presence	NOUN
ajfa-8550	160	21	on	on	ADP
ajfa-8550	160	22	the	the	DET
ajfa-8550	160	23	committee	committee	NOUN
ajfa-8550	160	24	and	and	CCONJ
ajfa-8550	160	25	audit	audit	NOUN
ajfa-8550	160	26	expense	expense	NOUN
ajfa-8550	160	27	in	in	ADP
ajfa-8550	160	28	firms	firm	NOUN
ajfa-8550	160	29	with	with	ADP
ajfa-8550	160	30	strong	strong	ADJ
ajfa-8550	160	31	management	management	NOUN
ajfa-8550	160	32	,	,	PUNCT
ajfa-8550	160	33	previously	previously	ADV
ajfa-8550	160	34	defined	define	VERB
ajfa-8550	160	35	as	as	ADP
ajfa-8550	160	36	those	those	DET
ajfa-8550	160	37	companies	company	NOUN
ajfa-8550	160	38	in	in	ADP
ajfa-8550	160	39	which	which	PRON
ajfa-8550	160	40	the	the	DET
ajfa-8550	160	41	ceo	ceo	NOUN
ajfa-8550	160	42	and	and	CCONJ
ajfa-8550	160	43	chairman	chairman	NOUN
ajfa-8550	160	44	of	of	ADP
ajfa-8550	160	45	the	the	DET
ajfa-8550	160	46	board	board	NOUN
ajfa-8550	160	47	are	be	AUX
ajfa-8550	160	48	the	the	DET
ajfa-8550	160	49	same	same	ADJ
ajfa-8550	160	50	person	person	NOUN
ajfa-8550	160	51	.	.	PUNCT
ajfa-8550	161	1	a	a	DET
ajfa-8550	161	2	gender	gender	NOUN
ajfa-8550	161	3	diverse	diverse	ADJ
ajfa-8550	161	4	committee	committee	NOUN
ajfa-8550	161	5	does	do	AUX
ajfa-8550	161	6	not	not	PART
ajfa-8550	161	7	function	function	VERB
ajfa-8550	161	8	to	to	PART
ajfa-8550	161	9	reduce	reduce	VERB
ajfa-8550	161	10	fees	fee	NOUN
ajfa-8550	161	11	when	when	SCONJ
ajfa-8550	161	12	management	management	NOUN
ajfa-8550	161	13	is	be	AUX
ajfa-8550	161	14	strong	strong	ADJ
ajfa-8550	161	15	.	.	PUNCT
ajfa-8550	162	1	models	model	NOUN
ajfa-8550	162	2	(	(	PUNCT
ajfa-8550	162	3	4	4	NUM
ajfa-8550	162	4	)	)	PUNCT
ajfa-8550	162	5	,	,	PUNCT
ajfa-8550	162	6	(	(	PUNCT
ajfa-8550	162	7	5	5	NUM
ajfa-8550	162	8	)	)	PUNCT
ajfa-8550	162	9	and	and	CCONJ
ajfa-8550	162	10	(	(	PUNCT
ajfa-8550	162	11	6	6	X
ajfa-8550	162	12	)	)	PUNCT
ajfa-8550	162	13	report	report	VERB
ajfa-8550	162	14	the	the	DET
ajfa-8550	162	15	relationship	relationship	NOUN
ajfa-8550	162	16	between	between	ADP
ajfa-8550	162	17	gender	gender	NOUN
ajfa-8550	162	18	diversity	diversity	NOUN
ajfa-8550	162	19	and	and	CCONJ
ajfa-8550	162	20	fees	fee	NOUN
ajfa-8550	162	21	in	in	ADP
ajfa-8550	162	22	companies	company	NOUN
ajfa-8550	162	23	with	with	ADP
ajfa-8550	162	24	weak	weak	ADJ
ajfa-8550	162	25	management	management	NOUN
ajfa-8550	162	26	,	,	PUNCT
ajfa-8550	162	27	i.e.	i.e.	X
ajfa-8550	162	28	,	,	PUNCT
ajfa-8550	162	29	the	the	DET
ajfa-8550	162	30	ceo	ceo	PROPN
ajfa-8550	162	31	and	and	CCONJ
ajfa-8550	162	32	board	board	NOUN
ajfa-8550	162	33	chairman	chairman	NOUN
ajfa-8550	162	34	are	be	AUX
ajfa-8550	162	35	two	two	NUM
ajfa-8550	162	36	different	different	ADJ
ajfa-8550	162	37	individuals	individual	NOUN
ajfa-8550	162	38	.	.	PUNCT
ajfa-8550	163	1	negative	negative	ADJ
ajfa-8550	163	2	and	and	CCONJ
ajfa-8550	163	3	significant	significant	ADJ
ajfa-8550	163	4	results	result	NOUN
ajfa-8550	163	5	appear	appear	VERB
ajfa-8550	163	6	in	in	ADP
ajfa-8550	163	7	the	the	DET
ajfa-8550	163	8	three	three	NUM
ajfa-8550	163	9	models	model	NOUN
ajfa-8550	163	10	(	(	PUNCT
ajfa-8550	163	11	βfsize	βfsize	NOUN
ajfa-8550	163	12	=	=	PUNCT
ajfa-8550	163	13	-0.033	-0.033	PROPN
ajfa-8550	163	14	,	,	PUNCT
ajfa-8550	163	15	p	p	X
ajfa-8550	163	16	=	=	NOUN
ajfa-8550	163	17	0.022	0.022	NUM
ajfa-8550	163	18	;	;	PUNCT
ajfa-8550	163	19	βfem	βfem	NOUN
ajfa-8550	163	20	=	=	SYM
ajfa-8550	164	1	-0.045	-0.045	PROPN
ajfa-8550	164	2	,	,	PUNCT
ajfa-8550	164	3	p	p	X
ajfa-8550	164	4	=	=	PROPN
ajfa-8550	164	5	0.027	0.027	NUM
ajfa-8550	164	6	;	;	PUNCT
ajfa-8550	164	7	βfpct	βfpct	NOUN
ajfa-8550	164	8	=	=	SYM
ajfa-8550	164	9	-0.109	-0.109	PROPN
ajfa-8550	164	10	,	,	PUNCT
ajfa-8550	164	11	p	p	X
ajfa-8550	164	12	=	=	PROPN
ajfa-8550	164	13	0.027	0.027	NUM
ajfa-8550	164	14	)	)	PUNCT
ajfa-8550	164	15	,	,	PUNCT
ajfa-8550	164	16	suggesting	suggest	VERB
ajfa-8550	164	17	that	that	SCONJ
ajfa-8550	164	18	fees	fee	NOUN
ajfa-8550	164	19	decline	decline	VERB
ajfa-8550	164	20	when	when	SCONJ
ajfa-8550	164	21	management	management	NOUN
ajfa-8550	164	22	is	be	AUX
ajfa-8550	164	23	weak	weak	ADJ
ajfa-8550	164	24	and	and	CCONJ
ajfa-8550	164	25	women	woman	NOUN
ajfa-8550	164	26	serve	serve	VERB
ajfa-8550	164	27	as	as	ADP
ajfa-8550	164	28	committee	committee	NOUN
ajfa-8550	164	29	members	member	NOUN
ajfa-8550	164	30	.	.	PUNCT
ajfa-8550	165	1	the	the	DET
ajfa-8550	165	2	evidence	evidence	NOUN
ajfa-8550	165	3	supports	support	VERB
ajfa-8550	165	4	h3	h3	NOUN
ajfa-8550	165	5	that	that	SCONJ
ajfa-8550	165	6	gender	gender	NOUN
ajfa-8550	165	7	diverse	diverse	ADJ
ajfa-8550	165	8	committees	committee	NOUN
ajfa-8550	165	9	help	help	VERB
ajfa-8550	165	10	to	to	PART
ajfa-8550	165	11	reduce	reduce	VERB
ajfa-8550	165	12	audit	audit	NOUN
ajfa-8550	165	13	fees	fee	NOUN
ajfa-8550	165	14	in	in	ADP
ajfa-8550	165	15	a	a	DET
ajfa-8550	165	16	managerial	managerial	ADJ
ajfa-8550	165	17	framework	framework	NOUN
ajfa-8550	165	18	designated	designate	VERB
ajfa-8550	165	19	as	as	ADP
ajfa-8550	165	20	having	have	VERB
ajfa-8550	165	21	weak	weak	ADJ
ajfa-8550	165	22	management	management	NOUN
ajfa-8550	165	23	control	control	NOUN
ajfa-8550	165	24	.	.	PUNCT
ajfa-8550	166	1	size	size	NOUN
ajfa-8550	166	2	and	and	CCONJ
ajfa-8550	166	3	lev	lev	NOUN
ajfa-8550	166	4	remain	remain	VERB
ajfa-8550	166	5	significant	significant	ADJ
ajfa-8550	166	6	regardless	regardless	ADV
ajfa-8550	166	7	of	of	ADP
ajfa-8550	166	8	sample	sample	NOUN
ajfa-8550	166	9	groupings	grouping	NOUN
ajfa-8550	166	10	.	.	PUNCT
ajfa-8550	167	1	rec	rec	X
ajfa-8550	167	2	is	be	AUX
ajfa-8550	167	3	important	important	ADJ
ajfa-8550	167	4	for	for	SCONJ
ajfa-8550	167	5	panel	panel	NOUN
ajfa-8550	167	6	a	a	X
ajfa-8550	167	7	:	:	PUNCT
ajfa-8550	167	8	companies	company	NOUN
ajfa-8550	167	9	with	with	ADP
ajfa-8550	167	10	strong	strong	ADJ
ajfa-8550	167	11	management	management	NOUN
ajfa-8550	167	12	control	control	NOUN
ajfa-8550	167	13	constant	constant	ADJ
ajfa-8550	167	14	fsize	fsize	NOUN
ajfa-8550	167	15	fem	fem	NOUN
ajfa-8550	167	16	fpct	fpct	PROPN
ajfa-8550	167	17	csize	csize	VERB
ajfa-8550	167	18	rec	rec	PROPN
ajfa-8550	167	19	inven	inven	PROPN
ajfa-8550	167	20	lev	lev	PROPN
ajfa-8550	167	21	cfo	cfo	PROPN
ajfa-8550	167	22	loss	loss	NOUN
ajfa-8550	167	23	size	size	NOUN
ajfa-8550	167	24	n	n	PRON
ajfa-8550	167	25	adj	adj	X
ajfa-8550	167	26	.	.	PROPN
ajfa-8550	168	1	r2	r2	PROPN
ajfa-8550	168	2	f	f	NOUN
ajfa-8550	168	3	-	-	PUNCT
ajfa-8550	168	4	value	value	NOUN
ajfa-8550	168	5	1	1	NUM
ajfa-8550	168	6	7.24	7.24	NUM
ajfa-8550	168	7	*	*	PUNCT
ajfa-8550	168	8	*	*	PUNCT
ajfa-8550	168	9	-0.024	-0.024	PUNCT
ajfa-8550	168	10	-0.009	-0.009	X
ajfa-8550	168	11	-0.071	-0.071	X
ajfa-8550	168	12	-0.124	-0.124	PROPN
ajfa-8550	168	13	0.002	0.002	NUM
ajfa-8550	168	14	*	*	PUNCT
ajfa-8550	168	15	*	*	PUNCT
ajfa-8550	168	16	-0.070	-0.070	PUNCT
ajfa-8550	168	17	*	*	PUNCT
ajfa-8550	168	18	*	*	NOUN
ajfa-8550	168	19	0.032	0.032	NUM
ajfa-8550	168	20	0.277	0.277	NUM
ajfa-8550	168	21	*	*	PUNCT
ajfa-8550	168	22	*	*	PUNCT
ajfa-8550	168	23	0.000	0.000	NUM
ajfa-8550	168	24	0.531	0.531	NUM
ajfa-8550	168	25	0.694	0.694	NUM
ajfa-8550	168	26	0.718	0.718	NUM
ajfa-8550	168	27	0.527	0.527	NUM
ajfa-8550	168	28	0.000	0.000	NUM
ajfa-8550	168	29	0.000	0.000	NUM
ajfa-8550	168	30	0.682	0.682	NUM
ajfa-8550	168	31	0.000	0.000	NUM
ajfa-8550	168	32	2	2	NUM
ajfa-8550	168	33	7.24	7.24	NUM
ajfa-8550	168	34	*	*	PUNCT
ajfa-8550	168	35	*	*	PUNCT
ajfa-8550	168	36	-0.026	-0.026	PUNCT
ajfa-8550	168	37	-0.009	-0.009	X
ajfa-8550	168	38	-0.066	-0.066	NOUN
ajfa-8550	168	39	-0.118	-0.118	X
ajfa-8550	168	40	0.002	0.002	NUM
ajfa-8550	168	41	*	*	PUNCT
ajfa-8550	168	42	*	*	PUNCT
ajfa-8550	168	43	-0.070	-0.070	PUNCT
ajfa-8550	168	44	*	*	PUNCT
ajfa-8550	168	45	*	*	NOUN
ajfa-8550	168	46	0.032	0.032	NUM
ajfa-8550	168	47	.277	.277	NUM
ajfa-8550	168	48	*	*	PUNCT
ajfa-8550	168	49	*	*	PUNCT
ajfa-8550	168	50	0.000	0.000	NUM
ajfa-8550	168	51	0.640	0.640	NUM
ajfa-8550	168	52	0.670	0.670	NUM
ajfa-8550	168	53	0.738	0.738	NUM
ajfa-8550	168	54	0.550	0.550	NUM
ajfa-8550	168	55	0.000	0.000	NUM
ajfa-8550	168	56	0.000	0.000	NUM
ajfa-8550	168	57	0.688	0.688	NUM
ajfa-8550	168	58	0.000	0.000	NUM
ajfa-8550	168	59	3	3	NUM
ajfa-8550	168	60	7.25	7.25	NUM
ajfa-8550	168	61	*	*	PUNCT
ajfa-8550	168	62	*	*	PUNCT
ajfa-8550	169	1	-0.104	-0.104	NOUN
ajfa-8550	169	2	-0.011	-0.011	PRON
ajfa-8550	169	3	-0.066	-0.066	NOUN
ajfa-8550	169	4	-0.117	-0.117	NUM
ajfa-8550	169	5	0.002	0.002	NUM
ajfa-8550	169	6	*	*	NOUN
ajfa-8550	169	7	*	*	PUNCT
ajfa-8550	169	8	-0.070	-0.070	PUNCT
ajfa-8550	169	9	*	*	PUNCT
ajfa-8550	169	10	*	*	NOUN
ajfa-8550	169	11	0.032	0.032	NUM
ajfa-8550	169	12	.277	.277	NUM
ajfa-8550	169	13	*	*	PUNCT
ajfa-8550	169	14	*	*	PUNCT
ajfa-8550	170	1	0.000	0.000	NUM
ajfa-8550	170	2	0.414	0.414	NUM
ajfa-8550	170	3	0.609	0.609	NUM
ajfa-8550	170	4	0.737	0.737	NUM
ajfa-8550	170	5	0.550	0.550	NUM
ajfa-8550	170	6	0.032	0.032	NUM
ajfa-8550	170	7	0.000	0.000	NUM
ajfa-8550	170	8	0.683	0.683	NUM
ajfa-8550	170	9	0.000	0.000	NUM
ajfa-8550	170	10	4	4	NUM
ajfa-8550	170	11	5.56	5.56	NUM
ajfa-8550	170	12	*	*	PUNCT
ajfa-8550	170	13	*	*	PUNCT
ajfa-8550	170	14	-0.033	-0.033	PROPN
ajfa-8550	170	15	*	*	PUNCT
ajfa-8550	170	16	-0.007	-0.007	NOUN
ajfa-8550	170	17	0.281	0.281	NUM
ajfa-8550	170	18	*	*	NOUN
ajfa-8550	170	19	*	*	PUNCT
ajfa-8550	170	20	-0.107	-0.107	NOUN
ajfa-8550	170	21	0.108	0.108	NUM
ajfa-8550	170	22	*	*	PUNCT
ajfa-8550	170	23	*	*	PUNCT
ajfa-8550	171	1	-0.116	-0.116	PUNCT
ajfa-8550	171	2	0.034	0.034	NUM
ajfa-8550	171	3	0.349	0.349	NUM
ajfa-8550	171	4	*	*	NOUN
ajfa-8550	171	5	*	*	PUNCT
ajfa-8550	171	6	0.000	0.000	NUM
ajfa-8550	171	7	0.022	0.022	NUM
ajfa-8550	171	8	0.330	0.330	NUM
ajfa-8550	171	9	0.007	0.007	NUM
ajfa-8550	171	10	0.133	0.133	NUM
ajfa-8550	171	11	0.000	0.000	NUM
ajfa-8550	171	12	0.310	0.310	NUM
ajfa-8550	171	13	0.298	0.298	NUM
ajfa-8550	171	14	0.000	0.000	NUM
ajfa-8550	171	15	5	5	NUM
ajfa-8550	171	16	5.56	5.56	NUM
ajfa-8550	171	17	*	*	PUNCT
ajfa-8550	171	18	*	*	PUNCT
ajfa-8550	172	1	-0.045	-0.045	PROPN
ajfa-8550	172	2	*	*	PUNCT
ajfa-8550	172	3	-0.008	-0.008	NOUN
ajfa-8550	172	4	0.280	0.280	NUM
ajfa-8550	172	5	*	*	PUNCT
ajfa-8550	172	6	*	*	PUNCT
ajfa-8550	172	7	-0.107	-0.107	PUNCT
ajfa-8550	172	8	0.108	0.108	NUM
ajfa-8550	172	9	*	*	PUNCT
ajfa-8550	172	10	*	*	PUNCT
ajfa-8550	173	1	-0.116	-0.116	DET
ajfa-8550	173	2	0.032	0.032	NUM
ajfa-8550	173	3	0.349	0.349	NUM
ajfa-8550	173	4	*	*	X
ajfa-8550	173	5	*	*	X
ajfa-8550	173	6	0.000	0.000	NUM
ajfa-8550	173	7	0.027	0.027	NUM
ajfa-8550	173	8	0.260	0.260	NUM
ajfa-8550	173	9	0.007	0.007	NUM
ajfa-8550	173	10	0.134	0.134	NUM
ajfa-8550	173	11	0.000	0.000	NUM
ajfa-8550	173	12	0.310	0.310	NUM
ajfa-8550	173	13	0.316	0.316	NUM
ajfa-8550	173	14	0.000	0.000	NUM
ajfa-8550	173	15	6	6	NUM
ajfa-8550	173	16	5.57	5.57	NUM
ajfa-8550	173	17	*	*	PUNCT
ajfa-8550	173	18	*	*	PUNCT
ajfa-8550	174	1	-0.109	-0.109	PROPN
ajfa-8550	174	2	*	*	PUNCT
ajfa-8550	174	3	-0.012	-0.012	NUM
ajfa-8550	174	4	0.280	0.280	NUM
ajfa-8550	174	5	*	*	PUNCT
ajfa-8550	174	6	*	*	PUNCT
ajfa-8550	174	7	-0.105	-0.105	NOUN
ajfa-8550	174	8	0.108	0.108	NUM
ajfa-8550	174	9	*	*	PUNCT
ajfa-8550	174	10	*	*	PUNCT
ajfa-8550	174	11	-0.118	-0.118	PROPN
ajfa-8550	175	1	0.033	0.033	NUM
ajfa-8550	175	2	0.350	0.350	NUM
ajfa-8550	175	3	*	*	PUNCT
ajfa-8550	175	4	*	*	PUNCT
ajfa-8550	175	5	0.000	0.000	NUM
ajfa-8550	175	6	0.027	0.027	NUM
ajfa-8550	175	7	0.117	0.117	NUM
ajfa-8550	175	8	0.007	0.007	NUM
ajfa-8550	175	9	0.139	0.139	NUM
ajfa-8550	175	10	0.000	0.000	NUM
ajfa-8550	175	11	0.301	0.301	NUM
ajfa-8550	175	12	0.312	0.312	NUM
ajfa-8550	175	13	0.000	0.000	NUM
ajfa-8550	175	14	(	(	PUNCT
ajfa-8550	175	15	p=	p=	NOUN
ajfa-8550	175	16	0.10	0.10	NUM
ajfa-8550	175	17	†	†	NOUN
ajfa-8550	175	18	;	;	PUNCT
ajfa-8550	175	19	p=0.05	p=0.05	NOUN
ajfa-8550	175	20	*	*	PUNCT
ajfa-8550	175	21	;	;	PUNCT
ajfa-8550	175	22	p=0.01	p=0.01	PRON
ajfa-8550	175	23	*	*	PUNCT
ajfa-8550	175	24	*	*	NOUN
ajfa-8550	175	25	)	)	PUNCT
ajfa-8550	175	26	panel	panel	NOUN
ajfa-8550	175	27	b	b	NOUN
ajfa-8550	175	28	:	:	PUNCT
ajfa-8550	175	29	companies	company	NOUN
ajfa-8550	175	30	with	with	ADP
ajfa-8550	175	31	weak	weak	ADJ
ajfa-8550	175	32	management	management	NOUN
ajfa-8550	175	33	control	control	NOUN
ajfa-8550	175	34	table	table	NOUN
ajfa-8550	175	35	4	4	NUM
ajfa-8550	175	36	:	:	PUNCT
ajfa-8550	175	37	regression	regression	VERB
ajfa-8550	175	38	analysis	analysis	NOUN
ajfa-8550	175	39	of	of	ADP
ajfa-8550	175	40	subsamples	subsample	NOUN
ajfa-8550	175	41	by	by	ADP
ajfa-8550	175	42	management	management	NOUN
ajfa-8550	175	43	control	control	NOUN
ajfa-8550	175	44	.	.	PUNCT
ajfa-8550	176	1	278	278	NUM
ajfa-8550	176	2	0.39	0.39	NUM
ajfa-8550	176	3	23.049	23.049	NUM
ajfa-8550	176	4	278	278	NUM
ajfa-8550	176	5	0.39	0.39	NUM
ajfa-8550	176	6	23.012	23.012	NUM
ajfa-8550	176	7	278	278	NUM
ajfa-8550	176	8	0.39	0.39	NUM
ajfa-8550	176	9	23.106	23.106	NUM
ajfa-8550	176	10	1816	1816	NUM
ajfa-8550	176	11	0.46	0.46	NUM
ajfa-8550	176	12	193.047	193.047	NUM
ajfa-8550	176	13	1816	1816	NUM
ajfa-8550	176	14	0.46	0.46	NUM
ajfa-8550	176	15	192.957	192.957	NUM
ajfa-8550	176	16	1816	1816	NUM
ajfa-8550	176	17	0.46	0.46	NUM
ajfa-8550	176	18	192.968	192.968	NUM
ajfa-8550	176	19	asian	asian	ADJ
ajfa-8550	176	20	journal	journal	NOUN
ajfa-8550	176	21	of	of	ADP
ajfa-8550	176	22	finance	finance	PROPN
ajfa-8550	176	23	&	&	CCONJ
ajfa-8550	176	24	accounting	accounting	PROPN
ajfa-8550	176	25	issn	issn	PROPN
ajfa-8550	176	26	1946	1946	NUM
ajfa-8550	176	27	-	-	PUNCT
ajfa-8550	176	28	052x	052x	NOUN
ajfa-8550	176	29	2015	2015	NUM
ajfa-8550	176	30	,	,	PUNCT
ajfa-8550	176	31	vol	vol	NOUN
ajfa-8550	176	32	.	.	PROPN
ajfa-8550	176	33	7	7	NUM
ajfa-8550	176	34	,	,	PUNCT
ajfa-8550	176	35	no	no	INTJ
ajfa-8550	176	36	.	.	NOUN
ajfa-8550	176	37	2	2	NUM
ajfa-8550	176	38	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8550	176	39	249	249	NUM
ajfa-8550	176	40	companies	company	NOUN
ajfa-8550	176	41	with	with	ADP
ajfa-8550	176	42	weak	weak	ADJ
ajfa-8550	176	43	management	management	NOUN
ajfa-8550	176	44	control	control	NOUN
ajfa-8550	176	45	whereas	whereas	SCONJ
ajfa-8550	176	46	cfo	cfo	PROPN
ajfa-8550	176	47	is	be	AUX
ajfa-8550	176	48	significant	significant	ADJ
ajfa-8550	176	49	in	in	ADP
ajfa-8550	176	50	companies	company	NOUN
ajfa-8550	176	51	with	with	ADP
ajfa-8550	176	52	strong	strong	ADJ
ajfa-8550	176	53	management	management	NOUN
ajfa-8550	176	54	.	.	PUNCT
ajfa-8550	177	1	our	our	PRON
ajfa-8550	177	2	suspicion	suspicion	NOUN
ajfa-8550	177	3	is	be	AUX
ajfa-8550	177	4	that	that	SCONJ
ajfa-8550	177	5	the	the	DET
ajfa-8550	177	6	complexity	complexity	NOUN
ajfa-8550	177	7	of	of	ADP
ajfa-8550	177	8	receivable	receivable	NOUN
ajfa-8550	177	9	and	and	CCONJ
ajfa-8550	177	10	the	the	DET
ajfa-8550	177	11	risk	risk	NOUN
ajfa-8550	177	12	of	of	ADP
ajfa-8550	177	13	uncollectibleare	uncollectibleare	NOUN
ajfa-8550	177	14	larger	large	ADJ
ajfa-8550	177	15	in	in	ADP
ajfa-8550	177	16	firms	firm	NOUN
ajfa-8550	177	17	with	with	ADP
ajfa-8550	177	18	weak	weak	ADJ
ajfa-8550	177	19	management	management	NOUN
ajfa-8550	177	20	.	.	PUNCT
ajfa-8550	178	1	this	this	PRON
ajfa-8550	178	2	exposes	expose	VERB
ajfa-8550	178	3	the	the	DET
ajfa-8550	178	4	auditors	auditor	NOUN
ajfa-8550	178	5	to	to	PART
ajfa-8550	178	6	increased	increase	VERB
ajfa-8550	178	7	risk	risk	NOUN
ajfa-8550	178	8	.	.	PUNCT
ajfa-8550	179	1	cfo	cfo	PROPN
ajfa-8550	179	2	is	be	AUX
ajfa-8550	179	3	negative	negative	ADJ
ajfa-8550	179	4	,	,	PUNCT
ajfa-8550	179	5	which	which	PRON
ajfa-8550	179	6	may	may	AUX
ajfa-8550	179	7	indicate	indicate	VERB
ajfa-8550	179	8	that	that	SCONJ
ajfa-8550	179	9	strong	strong	ADJ
ajfa-8550	179	10	management	management	NOUN
ajfa-8550	179	11	is	be	AUX
ajfa-8550	179	12	more	more	ADV
ajfa-8550	179	13	capable	capable	ADJ
ajfa-8550	179	14	at	at	ADP
ajfa-8550	179	15	controlling	control	VERB
ajfa-8550	179	16	cash	cash	NOUN
ajfa-8550	179	17	flows	flow	NOUN
ajfa-8550	179	18	from	from	ADP
ajfa-8550	179	19	operations	operation	NOUN
ajfa-8550	179	20	,	,	PUNCT
ajfa-8550	179	21	lowering	lower	VERB
ajfa-8550	179	22	audit	audit	NOUN
ajfa-8550	179	23	risks	risk	NOUN
ajfa-8550	179	24	.	.	PUNCT
ajfa-8550	180	1	5	5	X
ajfa-8550	180	2	.	.	X
ajfa-8550	180	3	further	further	ADJ
ajfa-8550	180	4	analysis	analysis	NOUN
ajfa-8550	180	5	in	in	ADP
ajfa-8550	180	6	further	further	ADJ
ajfa-8550	180	7	discussion	discussion	NOUN
ajfa-8550	180	8	,	,	PUNCT
ajfa-8550	180	9	we	we	PRON
ajfa-8550	180	10	separate	separate	VERB
ajfa-8550	180	11	the	the	DET
ajfa-8550	180	12	sample	sample	NOUN
ajfa-8550	180	13	first	first	ADV
ajfa-8550	180	14	into	into	ADP
ajfa-8550	180	15	companies	company	NOUN
ajfa-8550	180	16	with	with	ADP
ajfa-8550	180	17	strong	strong	ADJ
ajfa-8550	180	18	and	and	CCONJ
ajfa-8550	180	19	weak	weak	ADJ
ajfa-8550	180	20	management	management	NOUN
ajfa-8550	180	21	and	and	CCONJ
ajfa-8550	180	22	then	then	ADV
ajfa-8550	180	23	each	each	DET
ajfa-8550	180	24	management	management	NOUN
ajfa-8550	180	25	group	group	NOUN
ajfa-8550	180	26	into	into	ADP
ajfa-8550	180	27	state	state	NOUN
ajfa-8550	180	28	-	-	PUNCT
ajfa-8550	180	29	owned	own	VERB
ajfa-8550	180	30	vis	vis	X
ajfa-8550	180	31	-	-	PUNCT
ajfa-8550	180	32	à	à	X
ajfa-8550	180	33	-	-	PUNCT
ajfa-8550	180	34	vis	vis	X
ajfa-8550	180	35	publicly	publicly	ADV
ajfa-8550	180	36	-	-	PUNCT
ajfa-8550	180	37	owned	own	VERB
ajfa-8550	180	38	companies	company	NOUN
ajfa-8550	180	39	in	in	ADP
ajfa-8550	180	40	order	order	NOUN
ajfa-8550	180	41	to	to	PART
ajfa-8550	180	42	examine	examine	VERB
ajfa-8550	180	43	when	when	SCONJ
ajfa-8550	180	44	management	management	NOUN
ajfa-8550	180	45	control	control	NOUN
ajfa-8550	180	46	varies	vary	VERB
ajfa-8550	180	47	,	,	PUNCT
ajfa-8550	180	48	whether	whether	SCONJ
ajfa-8550	180	49	the	the	DET
ajfa-8550	180	50	negative	negative	ADJ
ajfa-8550	180	51	relationship	relationship	NOUN
ajfa-8550	180	52	between	between	ADP
ajfa-8550	180	53	gender	gender	NOUN
ajfa-8550	180	54	and	and	CCONJ
ajfa-8550	180	55	audit	audit	NOUN
ajfa-8550	180	56	fees	fee	NOUN
ajfa-8550	180	57	is	be	AUX
ajfa-8550	180	58	affected	affect	VERB
ajfa-8550	180	59	by	by	ADP
ajfa-8550	180	60	ownership	ownership	NOUN
ajfa-8550	180	61	.	.	PUNCT
ajfa-8550	181	1	table	table	NOUN
ajfa-8550	181	2	5	5	NUM
ajfa-8550	181	3	reports	report	NOUN
ajfa-8550	181	4	that	that	SCONJ
ajfa-8550	181	5	there	there	PRON
ajfa-8550	181	6	are	be	VERB
ajfa-8550	181	7	no	no	DET
ajfa-8550	181	8	gender	gender	NOUN
ajfa-8550	181	9	effects	effect	NOUN
ajfa-8550	181	10	arising	arise	VERB
ajfa-8550	181	11	from	from	ADP
ajfa-8550	181	12	a	a	DET
ajfa-8550	181	13	female	female	ADJ
ajfa-8550	181	14	presence	presence	NOUN
ajfa-8550	181	15	on	on	ADP
ajfa-8550	181	16	the	the	DET
ajfa-8550	181	17	audit	audit	NOUN
ajfa-8550	181	18	committee	committee	NOUN
ajfa-8550	181	19	when	when	SCONJ
ajfa-8550	181	20	management	management	NOUN
ajfa-8550	181	21	control	control	NOUN
ajfa-8550	181	22	is	be	AUX
ajfa-8550	181	23	strong	strong	ADJ
ajfa-8550	181	24	regardless	regardless	ADV
ajfa-8550	181	25	of	of	ADP
ajfa-8550	181	26	ownership	ownership	NOUN
ajfa-8550	181	27	.	.	PUNCT
ajfa-8550	182	1	as	as	ADP
ajfa-8550	182	2	before	before	ADV
ajfa-8550	182	3	,	,	PUNCT
ajfa-8550	182	4	fees	fee	NOUN
ajfa-8550	182	5	increase	increase	VERB
ajfa-8550	182	6	with	with	ADP
ajfa-8550	182	7	the	the	DET
ajfa-8550	182	8	size	size	NOUN
ajfa-8550	182	9	of	of	ADP
ajfa-8550	182	10	the	the	DET
ajfa-8550	182	11	firm	firm	NOUN
ajfa-8550	182	12	.	.	PUNCT
ajfa-8550	183	1	interestingly	interestingly	ADV
ajfa-8550	183	2	,	,	PUNCT
ajfa-8550	183	3	a	a	DET
ajfa-8550	183	4	dichotomy	dichotomy	NOUN
ajfa-8550	183	5	exists	exist	VERB
ajfa-8550	183	6	for	for	ADP
ajfa-8550	183	7	cash	cash	NOUN
ajfa-8550	183	8	flow	flow	NOUN
ajfa-8550	183	9	from	from	ADP
ajfa-8550	183	10	operations	operation	NOUN
ajfa-8550	183	11	.	.	PUNCT
ajfa-8550	184	1	when	when	SCONJ
ajfa-8550	184	2	the	the	DET
ajfa-8550	184	3	state	state	NOUN
ajfa-8550	184	4	shares	share	NOUN
ajfa-8550	184	5	ownership	ownership	NOUN
ajfa-8550	184	6	,	,	PUNCT
ajfa-8550	184	7	an	an	DET
ajfa-8550	184	8	increase	increase	NOUN
ajfa-8550	184	9	in	in	ADP
ajfa-8550	184	10	cfo	cfo	NOUN
ajfa-8550	184	11	reduces	reduce	VERB
ajfa-8550	184	12	auditing	auditing	NOUN
ajfa-8550	184	13	costs	cost	NOUN
ajfa-8550	184	14	as	as	SCONJ
ajfa-8550	184	15	expected	expect	VERB
ajfa-8550	184	16	.	.	PUNCT
ajfa-8550	185	1	in	in	ADP
ajfa-8550	185	2	contrast	contrast	NOUN
ajfa-8550	185	3	,	,	PUNCT
ajfa-8550	185	4	expense	expense	NOUN
ajfa-8550	185	5	increases	increase	NOUN
ajfa-8550	185	6	with	with	ADP
ajfa-8550	185	7	cfo	cfo	NOUN
ajfa-8550	185	8	for	for	ADP
ajfa-8550	185	9	publicly	publicly	ADV
ajfa-8550	185	10	-	-	PUNCT
ajfa-8550	185	11	held	hold	VERB
ajfa-8550	185	12	corporations	corporation	NOUN
ajfa-8550	185	13	.	.	PUNCT
ajfa-8550	186	1	one	one	NUM
ajfa-8550	186	2	plausible	plausible	ADJ
ajfa-8550	186	3	explanation	explanation	NOUN
ajfa-8550	186	4	is	be	AUX
ajfa-8550	186	5	that	that	SCONJ
ajfa-8550	186	6	strong	strong	ADJ
ajfa-8550	186	7	management	management	NOUN
ajfa-8550	186	8	pursues	pursue	VERB
ajfa-8550	186	9	its	its	PRON
ajfa-8550	186	10	own	own	ADJ
ajfa-8550	186	11	interests	interest	NOUN
ajfa-8550	186	12	rather	rather	ADV
ajfa-8550	186	13	than	than	ADP
ajfa-8550	186	14	maximize	maximize	VERB
ajfa-8550	186	15	the	the	DET
ajfa-8550	186	16	value	value	NOUN
ajfa-8550	186	17	of	of	ADP
ajfa-8550	186	18	cash	cash	NOUN
ajfa-8550	186	19	flow	flow	NOUN
ajfa-8550	186	20	from	from	ADP
ajfa-8550	186	21	operations	operation	NOUN
ajfa-8550	186	22	,	,	PUNCT
ajfa-8550	186	23	increasing	increase	VERB
ajfa-8550	186	24	audit	audit	NOUN
ajfa-8550	186	25	risks	risk	NOUN
ajfa-8550	186	26	and	and	CCONJ
ajfa-8550	186	27	incurring	incur	VERB
ajfa-8550	186	28	larger	large	ADJ
ajfa-8550	186	29	audit	audit	NOUN
ajfa-8550	186	30	expenses	expense	NOUN
ajfa-8550	186	31	.	.	PUNCT
ajfa-8550	187	1	the	the	DET
ajfa-8550	187	2	previously	previously	ADV
ajfa-8550	187	3	identified	identify	VERB
ajfa-8550	187	4	positive	positive	ADJ
ajfa-8550	187	5	relationship	relationship	NOUN
ajfa-8550	187	6	between	between	ADP
ajfa-8550	187	7	leverage	leverage	NOUN
ajfa-8550	187	8	and	and	CCONJ
ajfa-8550	187	9	auditing	auditing	NOUN
ajfa-8550	187	10	costs	cost	NOUN
ajfa-8550	187	11	is	be	AUX
ajfa-8550	187	12	again	again	ADV
ajfa-8550	187	13	present	present	ADJ
ajfa-8550	187	14	but	but	CCONJ
ajfa-8550	187	15	only	only	ADV
ajfa-8550	187	16	for	for	ADP
ajfa-8550	187	17	non	non	ADJ
ajfa-8550	187	18	-	-	ADJ
ajfa-8550	187	19	state	state	ADJ
ajfa-8550	187	20	companies	company	NOUN
ajfa-8550	187	21	.	.	PUNCT
ajfa-8550	188	1	government	government	NOUN
ajfa-8550	188	2	implicit	implicit	ADJ
ajfa-8550	188	3	guarantees	guarantee	NOUN
ajfa-8550	188	4	do	do	AUX
ajfa-8550	188	5	not	not	PART
ajfa-8550	188	6	extend	extend	VERB
ajfa-8550	188	7	to	to	ADP
ajfa-8550	188	8	publicly	publicly	ADV
ajfa-8550	188	9	-	-	PUNCT
ajfa-8550	188	10	held	hold	VERB
ajfa-8550	188	11	firms	firm	NOUN
ajfa-8550	188	12	.	.	PUNCT
ajfa-8550	189	1	thus	thus	ADV
ajfa-8550	189	2	,	,	PUNCT
ajfa-8550	189	3	creditors	creditor	NOUN
ajfa-8550	189	4	demand	demand	VERB
ajfa-8550	189	5	higher	high	ADJ
ajfa-8550	189	6	quality	quality	NOUN
ajfa-8550	189	7	and	and	CCONJ
ajfa-8550	189	8	more	more	ADV
ajfa-8550	189	9	expensive	expensive	ADJ
ajfa-8550	189	10	auditing	auditing	NOUN
ajfa-8550	189	11	as	as	SCONJ
ajfa-8550	189	12	non	non	ADJ
ajfa-8550	189	13	-	-	ADJ
ajfa-8550	189	14	state	state	ADJ
ajfa-8550	189	15	enterprises	enterprise	NOUN
ajfa-8550	189	16	increase	increase	VERB
ajfa-8550	189	17	their	their	PRON
ajfa-8550	189	18	debt	debt	NOUN
ajfa-8550	189	19	burden	burden	NOUN
ajfa-8550	189	20	.	.	PUNCT
ajfa-8550	190	1	table	table	NOUN
ajfa-8550	190	2	6	6	NUM
ajfa-8550	190	3	shows	show	VERB
ajfa-8550	190	4	the	the	DET
ajfa-8550	190	5	results	result	NOUN
ajfa-8550	190	6	of	of	ADP
ajfa-8550	190	7	our	our	PRON
ajfa-8550	190	8	gender	gender	NOUN
ajfa-8550	190	9	investigations	investigation	NOUN
ajfa-8550	190	10	when	when	SCONJ
ajfa-8550	190	11	management	management	NOUN
ajfa-8550	190	12	control	control	NOUN
ajfa-8550	190	13	is	be	AUX
ajfa-8550	190	14	weak	weak	ADJ
ajfa-8550	190	15	.	.	PUNCT
ajfa-8550	191	1	for	for	ADP
ajfa-8550	191	2	state	state	NOUN
ajfa-8550	191	3	-	-	PUNCT
ajfa-8550	191	4	owned	own	VERB
ajfa-8550	191	5	companies	company	NOUN
ajfa-8550	191	6	,	,	PUNCT
ajfa-8550	191	7	neither	neither	CCONJ
ajfa-8550	191	8	the	the	DET
ajfa-8550	191	9	presence	presence	NOUN
ajfa-8550	191	10	(	(	PUNCT
ajfa-8550	191	11	fem	fem	NOUN
ajfa-8550	191	12	)	)	PUNCT
ajfa-8550	191	13	nor	nor	CCONJ
ajfa-8550	191	14	number	number	NOUN
ajfa-8550	191	15	(	(	PUNCT
ajfa-8550	191	16	fsize	fsize	NOUN
ajfa-8550	191	17	)	)	PUNCT
ajfa-8550	191	18	of	of	ADP
ajfa-8550	191	19	females	female	NOUN
ajfa-8550	191	20	holding	hold	VERB
ajfa-8550	191	21	a	a	DET
ajfa-8550	191	22	committee	committee	NOUN
ajfa-8550	191	23	seat	seat	NOUN
ajfa-8550	191	24	is	be	AUX
ajfa-8550	191	25	significant	significant	ADJ
ajfa-8550	191	26	.	.	PUNCT
ajfa-8550	192	1	however	however	ADV
ajfa-8550	192	2	,	,	PUNCT
ajfa-8550	192	3	there	there	PRON
ajfa-8550	192	4	is	be	VERB
ajfa-8550	192	5	a	a	DET
ajfa-8550	192	6	significant	significant	ADJ
ajfa-8550	192	7	and	and	CCONJ
ajfa-8550	192	8	negative	negative	ADJ
ajfa-8550	192	9	relationship	relationship	NOUN
ajfa-8550	192	10	between	between	ADP
ajfa-8550	192	11	the	the	DET
ajfa-8550	192	12	ratio	ratio	NOUN
ajfa-8550	192	13	of	of	ADP
ajfa-8550	192	14	women	woman	NOUN
ajfa-8550	192	15	to	to	ADP
ajfa-8550	192	16	men	man	NOUN
ajfa-8550	192	17	(	(	PUNCT
ajfa-8550	192	18	βfpct	βfpct	NOUN
ajfa-8550	192	19	=	=	SYM
ajfa-8550	192	20	-0.127	-0.127	NOUN
ajfa-8550	192	21	,	,	PUNCT
ajfa-8550	192	22	p	p	X
ajfa-8550	192	23	=	=	NOUN
ajfa-8550	192	24	0.030	0.030	NUM
ajfa-8550	192	25	)	)	PUNCT
ajfa-8550	192	26	and	and	CCONJ
ajfa-8550	192	27	audit	audit	VERB
ajfa-8550	192	28	fees.large	fees.large	NOUN
ajfa-8550	192	29	companies	company	NOUN
ajfa-8550	192	30	and	and	CCONJ
ajfa-8550	192	31	levered	lever	VERB
ajfa-8550	192	32	firms	firm	NOUN
ajfa-8550	192	33	increase	increase	VERB
ajfa-8550	192	34	expenditures	expenditure	NOUN
ajfa-8550	192	35	for	for	ADP
ajfa-8550	192	36	auditing	auditing	NOUN
ajfa-8550	192	37	.	.	PUNCT
ajfa-8550	193	1	panel	panel	NOUN
ajfa-8550	193	2	b	b	PROPN
ajfa-8550	193	3	reports	report	VERB
ajfa-8550	193	4	both	both	DET
ajfa-8550	193	5	number	number	NOUN
ajfa-8550	193	6	of	of	ADP
ajfa-8550	193	7	women	woman	NOUN
ajfa-8550	193	8	(	(	PUNCT
ajfa-8550	193	9	βfsize	βfsize	VERB
ajfa-8550	193	10	=	=	PUNCT
ajfa-8550	193	11	-0.062	-0.062	PROPN
ajfa-8550	193	12	,	,	PUNCT
ajfa-8550	193	13	p	p	X
ajfa-8550	193	14	=	=	NOUN
ajfa-8550	193	15	0.035	0.035	NUM
ajfa-8550	193	16	)	)	PUNCT
ajfa-8550	193	17	and	and	CCONJ
ajfa-8550	193	18	their	their	PRON
ajfa-8550	193	19	presence	presence	NOUN
ajfa-8550	193	20	(	(	PUNCT
ajfa-8550	193	21	βfem	βfem	NOUN
ajfa-8550	193	22	=	=	SYM
ajfa-8550	193	23	-0.069	-0.069	NOUN
ajfa-8550	193	24	,	,	PUNCT
ajfa-8550	193	25	p	p	NOUN
ajfa-8550	193	26	=	=	NOUN
ajfa-8550	193	27	0.085	0.085	NUM
ajfa-8550	193	28	)	)	PUNCT
ajfa-8550	193	29	reduces	reduce	VERB
ajfa-8550	193	30	fees	fee	NOUN
ajfa-8550	193	31	for	for	ADP
ajfa-8550	193	32	non	non	ADJ
ajfa-8550	193	33	-	-	ADJ
ajfa-8550	193	34	state	state	ADJ
ajfa-8550	193	35	companies	company	NOUN
ajfa-8550	193	36	.	.	PUNCT
ajfa-8550	194	1	as	as	SCONJ
ajfa-8550	194	2	the	the	DET
ajfa-8550	194	3	total	total	ADJ
ajfa-8550	194	4	number	number	NOUN
ajfa-8550	194	5	of	of	ADP
ajfa-8550	194	6	committee	committee	NOUN
ajfa-8550	194	7	members	member	NOUN
ajfa-8550	194	8	increase	increase	VERB
ajfa-8550	194	9	(	(	PUNCT
ajfa-8550	194	10	csize	csize	PROPN
ajfa-8550	194	11	)	)	PUNCT
ajfa-8550	194	12	,	,	PUNCT
ajfa-8550	194	13	panel	panel	NOUN
ajfa-8550	194	14	a	a	DET
ajfa-8550	194	15	:	:	PUNCT
ajfa-8550	194	16	state	state	NOUN
ajfa-8550	194	17	-	-	PUNCT
ajfa-8550	194	18	ownership	ownership	NOUN
ajfa-8550	194	19	constant	constant	ADJ
ajfa-8550	194	20	fsize	fsize	NOUN
ajfa-8550	194	21	fem	fem	NOUN
ajfa-8550	194	22	fpct	fpct	PROPN
ajfa-8550	194	23	csize	csize	VERB
ajfa-8550	194	24	rec	rec	PROPN
ajfa-8550	194	25	inven	inven	PROPN
ajfa-8550	194	26	lev	lev	PROPN
ajfa-8550	194	27	cfo	cfo	PROPN
ajfa-8550	194	28	loss	loss	NOUN
ajfa-8550	194	29	size	size	NOUN
ajfa-8550	194	30	n	n	PRON
ajfa-8550	194	31	adj	adj	X
ajfa-8550	194	32	.	.	PROPN
ajfa-8550	195	1	r2	r2	PROPN
ajfa-8550	195	2	f	f	NOUN
ajfa-8550	195	3	-	-	PUNCT
ajfa-8550	195	4	value	value	NOUN
ajfa-8550	195	5	1	1	NUM
ajfa-8550	195	6	6.40	6.40	NUM
ajfa-8550	195	7	*	*	PUNCT
ajfa-8550	195	8	*	*	PUNCT
ajfa-8550	195	9	-0.008	-0.008	NOUN
ajfa-8550	195	10	-0.001	-0.001	PUNCT
ajfa-8550	195	11	-0.189	-0.189	NOUN
ajfa-8550	195	12	-0.143	-0.143	NOUN
ajfa-8550	195	13	0.073	0.073	NUM
ajfa-8550	195	14	-0.087	-0.087	NOUN
ajfa-8550	195	15	*	*	PUNCT
ajfa-8550	195	16	*	*	PUNCT
ajfa-8550	195	17	0.071	0.071	NUM
ajfa-8550	195	18	0.312	0.312	NUM
ajfa-8550	195	19	*	*	PUNCT
ajfa-8550	195	20	*	*	NOUN
ajfa-8550	195	21	0.000	0.000	NUM
ajfa-8550	195	22	0.900	0.900	NUM
ajfa-8550	195	23	0.968	0.968	NUM
ajfa-8550	195	24	0.610	0.610	NUM
ajfa-8550	195	25	0.638	0.638	NUM
ajfa-8550	195	26	0.545	0.545	NUM
ajfa-8550	195	27	0.000	0.000	NUM
ajfa-8550	195	28	0.589	0.589	NUM
ajfa-8550	195	29	0.000	0.000	NUM
ajfa-8550	195	30	2	2	NUM
ajfa-8550	195	31	6.42	6.42	NUM
ajfa-8550	195	32	*	*	PUNCT
ajfa-8550	195	33	*	*	PUNCT
ajfa-8550	195	34	-0.005	-0.005	NUM
ajfa-8550	195	35	-0.003	-0.003	NOUN
ajfa-8550	195	36	-0.204	-0.204	X
ajfa-8550	195	37	-0.141	-0.141	X
ajfa-8550	195	38	0.074	0.074	NUM
ajfa-8550	195	39	-0.087	-0.087	PUNCT
ajfa-8550	195	40	*	*	PUNCT
ajfa-8550	195	41	*	*	PUNCT
ajfa-8550	195	42	0.071	0.071	NUM
ajfa-8550	195	43	.311	.311	NUM
ajfa-8550	195	44	*	*	PUNCT
ajfa-8550	195	45	*	*	PUNCT
ajfa-8550	195	46	0.000	0.000	NUM
ajfa-8550	195	47	0.949	0.949	NUM
ajfa-8550	195	48	0.925	0.925	NUM
ajfa-8550	195	49	0.589	0.589	NUM
ajfa-8550	195	50	0.643	0.643	NUM
ajfa-8550	195	51	0.541	0.541	NUM
ajfa-8550	195	52	0.000	0.000	NUM
ajfa-8550	195	53	0.586	0.586	NUM
ajfa-8550	195	54	0.000	0.000	NUM
ajfa-8550	195	55	3	3	NUM
ajfa-8550	195	56	6.40	6.40	NUM
ajfa-8550	195	57	*	*	PUNCT
ajfa-8550	195	58	*	*	NOUN
ajfa-8550	195	59	-0.048	-0.048	NOUN
ajfa-8550	195	60	-0.002	-0.002	NOUN
ajfa-8550	196	1	-0.180	-0.180	NOUN
ajfa-8550	196	2	-0.143	-0.143	NOUN
ajfa-8550	196	3	0.072	0.072	NUM
ajfa-8550	196	4	-0.087	-0.087	PUNCT
ajfa-8550	197	1	*	*	PUNCT
ajfa-8550	197	2	*	*	PUNCT
ajfa-8550	197	3	0.071	0.071	NUM
ajfa-8550	197	4	.312	.312	NUM
ajfa-8550	197	5	*	*	PUNCT
ajfa-8550	197	6	*	*	PUNCT
ajfa-8550	198	1	0.000	0.000	NUM
ajfa-8550	198	2	0.820	0.820	NUM
ajfa-8550	198	3	0.956	0.956	NUM
ajfa-8550	198	4	0.627	0.627	NUM
ajfa-8550	198	5	0.637	0.637	NUM
ajfa-8550	198	6	0.550	0.550	NUM
ajfa-8550	198	7	0.000	0.000	NUM
ajfa-8550	198	8	0.586	0.586	NUM
ajfa-8550	198	9	0.000	0.000	NUM
ajfa-8550	198	10	4	4	NUM
ajfa-8550	198	11	8.15	8.15	NUM
ajfa-8550	198	12	*	*	PUNCT
ajfa-8550	198	13	*	*	PUNCT
ajfa-8550	198	14	-0.062	-0.062	PRON
ajfa-8550	198	15	-0.027	-0.027	PUNCT
ajfa-8550	198	16	0.103	0.103	NUM
ajfa-8550	198	17	0.056	0.056	NUM
ajfa-8550	198	18	0.002	0.002	NUM
ajfa-8550	198	19	*	*	PUNCT
ajfa-8550	198	20	*	*	PUNCT
ajfa-8550	198	21	0.718	0.718	NUM
ajfa-8550	198	22	*	*	SYM
ajfa-8550	198	23	-0.003	-0.003	NOUN
ajfa-8550	198	24	0.235	0.235	NUM
ajfa-8550	198	25	*	*	PUNCT
ajfa-8550	198	26	*	*	PUNCT
ajfa-8550	198	27	0.000	0.000	NUM
ajfa-8550	198	28	0.229	0.229	NUM
ajfa-8550	198	29	0.360	0.360	NUM
ajfa-8550	198	30	0.670	0.670	NUM
ajfa-8550	198	31	0.831	0.831	NUM
ajfa-8550	198	32	0.006	0.006	NUM
ajfa-8550	198	33	0.049	0.049	NUM
ajfa-8550	198	34	0.975	0.975	NUM
ajfa-8550	198	35	0.000	0.000	NUM
ajfa-8550	198	36	5	5	NUM
ajfa-8550	198	37	8.16	8.16	NUM
ajfa-8550	198	38	*	*	PUNCT
ajfa-8550	198	39	*	*	PUNCT
ajfa-8550	198	40	-0.084	-0.084	NOUN
ajfa-8550	198	41	-0.028	-0.028	NOUN
ajfa-8550	198	42	0.115	0.115	NUM
ajfa-8550	198	43	0.079	0.079	NUM
ajfa-8550	198	44	0.002	0.002	NUM
ajfa-8550	198	45	*	*	PUNCT
ajfa-8550	198	46	*	*	PUNCT
ajfa-8550	198	47	0.702†	0.702†	NUM
ajfa-8550	198	48	-0.009	-0.009	NUM
ajfa-8550	198	49	0.234	0.234	NUM
ajfa-8550	198	50	*	*	PUNCT
ajfa-8550	198	51	*	*	PUNCT
ajfa-8550	198	52	0.000	0.000	NUM
ajfa-8550	198	53	0.276	0.276	NUM
ajfa-8550	198	54	0.345	0.345	NUM
ajfa-8550	198	55	0.634	0.634	NUM
ajfa-8550	198	56	0.768	0.768	NUM
ajfa-8550	198	57	0.006	0.006	NUM
ajfa-8550	198	58	0.054	0.054	NUM
ajfa-8550	198	59	0.933	0.933	NUM
ajfa-8550	198	60	0.000	0.000	NUM
ajfa-8550	198	61	6	6	NUM
ajfa-8550	198	62	8.18	8.18	NUM
ajfa-8550	198	63	*	*	NOUN
ajfa-8550	198	64	*	*	PUNCT
ajfa-8550	198	65	-0.218	-0.218	ADJ
ajfa-8550	198	66	-0.034	-0.034	NOUN
ajfa-8550	198	67	0.116	0.116	NUM
ajfa-8550	198	68	0.070	0.070	NUM
ajfa-8550	198	69	0.002	0.002	NUM
ajfa-8550	198	70	*	*	PUNCT
ajfa-8550	198	71	*	*	PUNCT
ajfa-8550	198	72	0.713	0.713	NUM
ajfa-8550	198	73	*	*	PUNCT
ajfa-8550	198	74	-0.009	-0.009	X
ajfa-8550	198	75	0.234	0.234	NUM
ajfa-8550	198	76	*	*	PUNCT
ajfa-8550	198	77	*	*	PUNCT
ajfa-8550	198	78	0.000	0.000	NUM
ajfa-8550	198	79	0.166	0.166	NUM
ajfa-8550	198	80	0.258	0.258	NUM
ajfa-8550	198	81	0.630	0.630	NUM
ajfa-8550	198	82	0.790	0.790	NUM
ajfa-8550	198	83	0.006	0.006	NUM
ajfa-8550	198	84	0.050	0.050	NUM
ajfa-8550	198	85	0.931	0.931	NUM
ajfa-8550	198	86	0.000	0.000	NUM
ajfa-8550	198	87	table	table	NOUN
ajfa-8550	198	88	5	5	NUM
ajfa-8550	198	89	:	:	PUNCT
ajfa-8550	198	90	companies	company	NOUN
ajfa-8550	198	91	with	with	ADP
ajfa-8550	198	92	strong	strong	ADJ
ajfa-8550	198	93	management	management	NOUN
ajfa-8550	198	94	control	control	NOUN
ajfa-8550	198	95	.	.	PUNCT
ajfa-8550	199	1	150	150	NUM
ajfa-8550	199	2	0.45	0.45	NUM
ajfa-8550	199	3	16.465	16.465	NUM
ajfa-8550	199	4	150	150	NUM
ajfa-8550	199	5	0.45	0.45	NUM
ajfa-8550	199	6	16.462	16.462	NUM
ajfa-8550	199	7	150	150	NUM
ajfa-8550	199	8	0.45	0.45	NUM
ajfa-8550	199	9	16.474	16.474	NUM
ajfa-8550	199	10	panel	panel	NOUN
ajfa-8550	199	11	b	b	NOUN
ajfa-8550	199	12	:	:	PUNCT
ajfa-8550	199	13	public	public	ADJ
ajfa-8550	199	14	ownership	ownership	NOUN
ajfa-8550	199	15	1816	1816	NUM
ajfa-8550	199	16	0.46	0.46	NUM
ajfa-8550	199	17	193.047	193.047	NUM
ajfa-8550	199	18	1816	1816	NUM
ajfa-8550	199	19	0.46	0.46	NUM
ajfa-8550	199	20	192.957	192.957	NUM
ajfa-8550	199	21	1816	1816	NUM
ajfa-8550	199	22	0.46	0.46	NUM
ajfa-8550	199	23	192.968	192.968	NUM
ajfa-8550	199	24	asian	asian	ADJ
ajfa-8550	199	25	journal	journal	NOUN
ajfa-8550	199	26	of	of	ADP
ajfa-8550	199	27	finance	finance	PROPN
ajfa-8550	199	28	&	&	CCONJ
ajfa-8550	199	29	accounting	accounting	PROPN
ajfa-8550	199	30	issn	issn	PROPN
ajfa-8550	199	31	1946	1946	NUM
ajfa-8550	199	32	-	-	PUNCT
ajfa-8550	199	33	052x	052x	NOUN
ajfa-8550	199	34	2015	2015	NUM
ajfa-8550	199	35	,	,	PUNCT
ajfa-8550	199	36	vol	vol	NOUN
ajfa-8550	199	37	.	.	PROPN
ajfa-8550	199	38	7	7	NUM
ajfa-8550	199	39	,	,	PUNCT
ajfa-8550	199	40	no	no	INTJ
ajfa-8550	199	41	.	.	NOUN
ajfa-8550	199	42	2	2	NUM
ajfa-8550	199	43	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8550	199	44	250	250	NUM
ajfa-8550	199	45	fees	fee	NOUN
ajfa-8550	199	46	decline	decline	NOUN
ajfa-8550	199	47	.	.	PUNCT
ajfa-8550	200	1	we	we	PRON
ajfa-8550	200	2	suppose	suppose	VERB
ajfa-8550	200	3	this	this	PRON
ajfa-8550	200	4	is	be	AUX
ajfa-8550	200	5	true	true	ADJ
ajfa-8550	200	6	because	because	SCONJ
ajfa-8550	200	7	with	with	ADP
ajfa-8550	200	8	more	more	ADJ
ajfa-8550	200	9	eyes	eye	NOUN
ajfa-8550	200	10	watching	watch	VERB
ajfa-8550	200	11	management	management	NOUN
ajfa-8550	200	12	,	,	PUNCT
ajfa-8550	200	13	audit	audit	NOUN
ajfa-8550	200	14	risks	risk	NOUN
ajfa-8550	200	15	and	and	CCONJ
ajfa-8550	200	16	expenses	expense	NOUN
ajfa-8550	200	17	decline	decline	NOUN
ajfa-8550	200	18	.	.	PUNCT
ajfa-8550	201	1	the	the	DET
ajfa-8550	201	2	combined	combine	VERB
ajfa-8550	201	3	results	result	NOUN
ajfa-8550	201	4	suggest	suggest	VERB
ajfa-8550	201	5	that	that	SCONJ
ajfa-8550	201	6	the	the	DET
ajfa-8550	201	7	female	female	ADJ
ajfa-8550	201	8	-	-	PUNCT
ajfa-8550	201	9	male	male	NOUN
ajfa-8550	201	10	composition	composition	NOUN
ajfa-8550	201	11	of	of	ADP
ajfa-8550	201	12	the	the	DET
ajfa-8550	201	13	audit	audit	NOUN
ajfa-8550	201	14	committee	committee	NOUN
ajfa-8550	201	15	does	do	AUX
ajfa-8550	201	16	not	not	PART
ajfa-8550	201	17	matter	matter	VERB
ajfa-8550	201	18	when	when	SCONJ
ajfa-8550	201	19	management	management	NOUN
ajfa-8550	201	20	control	control	NOUN
ajfa-8550	201	21	is	be	AUX
ajfa-8550	201	22	strong	strong	ADJ
ajfa-8550	201	23	.	.	PUNCT
ajfa-8550	202	1	when	when	SCONJ
ajfa-8550	202	2	control	control	NOUN
ajfa-8550	202	3	is	be	AUX
ajfa-8550	202	4	weak	weak	ADJ
ajfa-8550	202	5	,	,	PUNCT
ajfa-8550	202	6	it	it	PRON
ajfa-8550	202	7	appears	appear	VERB
ajfa-8550	202	8	that	that	SCONJ
ajfa-8550	202	9	women	woman	NOUN
ajfa-8550	202	10	matter	matter	VERB
ajfa-8550	202	11	–	–	PUNCT
ajfa-8550	202	12	audit	audit	NOUN
ajfa-8550	202	13	fees	fee	NOUN
ajfa-8550	202	14	decline	decline	VERB
ajfa-8550	202	15	–	–	PUNCT
ajfa-8550	202	16	for	for	ADP
ajfa-8550	202	17	both	both	DET
ajfa-8550	202	18	state	state	NOUN
ajfa-8550	202	19	-	-	PUNCT
ajfa-8550	202	20	owned	own	VERB
ajfa-8550	202	21	and	and	CCONJ
ajfa-8550	202	22	non	non	ADJ
ajfa-8550	202	23	-	-	ADJ
ajfa-8550	202	24	state	state	ADJ
ajfa-8550	202	25	companies	company	NOUN
ajfa-8550	202	26	.	.	PUNCT
ajfa-8550	203	1	6	6	X
ajfa-8550	203	2	.	.	X
ajfa-8550	203	3	conclusion	conclusion	NOUN
ajfa-8550	203	4	this	this	DET
ajfa-8550	203	5	paper	paper	NOUN
ajfa-8550	203	6	investigates	investigate	VERB
ajfa-8550	203	7	whether	whether	SCONJ
ajfa-8550	203	8	the	the	DET
ajfa-8550	203	9	supervision	supervision	NOUN
ajfa-8550	203	10	function	function	NOUN
ajfa-8550	203	11	and	and	CCONJ
ajfa-8550	203	12	governance	governance	NOUN
ajfa-8550	203	13	of	of	ADP
ajfa-8550	203	14	audit	audit	NOUN
ajfa-8550	203	15	committees	committee	NOUN
ajfa-8550	203	16	have	have	VERB
ajfa-8550	203	17	an	an	DET
ajfa-8550	203	18	influence	influence	NOUN
ajfa-8550	203	19	on	on	ADP
ajfa-8550	203	20	fees	fee	NOUN
ajfa-8550	203	21	from	from	ADP
ajfa-8550	203	22	the	the	DET
ajfa-8550	203	23	perspective	perspective	NOUN
ajfa-8550	203	24	of	of	ADP
ajfa-8550	203	25	gender	gender	NOUN
ajfa-8550	203	26	diversity	diversity	NOUN
ajfa-8550	203	27	.	.	PUNCT
ajfa-8550	204	1	we	we	PRON
ajfa-8550	204	2	use	use	VERB
ajfa-8550	204	3	number	number	NOUN
ajfa-8550	204	4	of	of	ADP
ajfa-8550	204	5	female	female	ADJ
ajfa-8550	204	6	members	member	NOUN
ajfa-8550	204	7	,	,	PUNCT
ajfa-8550	204	8	presence	presence	NOUN
ajfa-8550	204	9	of	of	ADP
ajfa-8550	204	10	at	at	ADV
ajfa-8550	204	11	least	least	ADV
ajfa-8550	204	12	one	one	NUM
ajfa-8550	204	13	female	female	ADJ
ajfa-8550	204	14	member	member	NOUN
ajfa-8550	204	15	,	,	PUNCT
ajfa-8550	204	16	and	and	CCONJ
ajfa-8550	204	17	percentage	percentage	NOUN
ajfa-8550	204	18	of	of	ADP
ajfa-8550	204	19	female	female	ADJ
ajfa-8550	204	20	committee	committee	NOUN
ajfa-8550	204	21	members	member	NOUN
ajfa-8550	204	22	as	as	ADP
ajfa-8550	204	23	measures	measure	NOUN
ajfa-8550	204	24	to	to	PART
ajfa-8550	204	25	examine	examine	VERB
ajfa-8550	204	26	the	the	DET
ajfa-8550	204	27	relationship	relationship	NOUN
ajfa-8550	204	28	between	between	ADP
ajfa-8550	204	29	gender	gender	NOUN
ajfa-8550	204	30	diversity	diversity	NOUN
ajfa-8550	204	31	and	and	CCONJ
ajfa-8550	204	32	audit	audit	NOUN
ajfa-8550	204	33	fees	fee	NOUN
ajfa-8550	204	34	for	for	ADP
ajfa-8550	204	35	chinese	chinese	ADJ
ajfa-8550	204	36	companies	company	NOUN
ajfa-8550	204	37	,	,	PUNCT
ajfa-8550	204	38	taking	take	VERB
ajfa-8550	204	39	into	into	ADP
ajfa-8550	204	40	consideration	consideration	NOUN
ajfa-8550	204	41	the	the	DET
ajfa-8550	204	42	effects	effect	NOUN
ajfa-8550	204	43	of	of	ADP
ajfa-8550	204	44	both	both	DET
ajfa-8550	204	45	ownership	ownership	NOUN
ajfa-8550	204	46	structure	structure	NOUN
ajfa-8550	204	47	and	and	CCONJ
ajfa-8550	204	48	management	management	NOUN
ajfa-8550	204	49	control	control	NOUN
ajfa-8550	204	50	.	.	PUNCT
ajfa-8550	205	1	the	the	DET
ajfa-8550	205	2	conclusion	conclusion	NOUN
ajfa-8550	205	3	is	be	AUX
ajfa-8550	205	4	that	that	SCONJ
ajfa-8550	205	5	gender	gender	NOUN
ajfa-8550	205	6	diversity	diversity	NOUN
ajfa-8550	205	7	is	be	AUX
ajfa-8550	205	8	significant	significant	ADJ
ajfa-8550	205	9	and	and	CCONJ
ajfa-8550	205	10	negatively	negatively	ADV
ajfa-8550	205	11	related	relate	VERB
ajfa-8550	205	12	to	to	ADP
ajfa-8550	205	13	audit	audit	NOUN
ajfa-8550	205	14	fees	fee	NOUN
ajfa-8550	205	15	,	,	PUNCT
ajfa-8550	205	16	and	and	CCONJ
ajfa-8550	205	17	that	that	SCONJ
ajfa-8550	205	18	such	such	DET
ajfa-8550	205	19	a	a	DET
ajfa-8550	205	20	relationship	relationship	NOUN
ajfa-8550	205	21	is	be	AUX
ajfa-8550	205	22	greater	great	ADJ
ajfa-8550	205	23	in	in	ADP
ajfa-8550	205	24	non	non	ADJ
ajfa-8550	205	25	-	-	ADJ
ajfa-8550	205	26	state	state	ADJ
ajfa-8550	205	27	enterprises	enterprise	NOUN
ajfa-8550	205	28	than	than	ADP
ajfa-8550	205	29	that	that	PRON
ajfa-8550	205	30	in	in	ADP
ajfa-8550	205	31	state	state	NOUN
ajfa-8550	205	32	-	-	PUNCT
ajfa-8550	205	33	owned	own	VERB
ajfa-8550	205	34	enterprises	enterprise	NOUN
ajfa-8550	205	35	.	.	PUNCT
ajfa-8550	206	1	furthermore	furthermore	ADV
ajfa-8550	206	2	,	,	PUNCT
ajfa-8550	206	3	the	the	DET
ajfa-8550	206	4	negative	negative	ADJ
ajfa-8550	206	5	relationship	relationship	NOUN
ajfa-8550	206	6	of	of	ADP
ajfa-8550	206	7	gender	gender	NOUN
ajfa-8550	206	8	diversity	diversity	NOUN
ajfa-8550	206	9	and	and	CCONJ
ajfa-8550	206	10	audit	audit	NOUN
ajfa-8550	206	11	fees	fee	NOUN
ajfa-8550	206	12	exists	exist	VERB
ajfa-8550	206	13	only	only	ADV
ajfa-8550	206	14	when	when	SCONJ
ajfa-8550	206	15	management	management	NOUN
ajfa-8550	206	16	control	control	NOUN
ajfa-8550	206	17	is	be	AUX
ajfa-8550	206	18	weak	weak	ADJ
ajfa-8550	206	19	.	.	PUNCT
ajfa-8550	207	1	in	in	ADP
ajfa-8550	207	2	further	further	ADJ
ajfa-8550	207	3	analysis	analysis	NOUN
ajfa-8550	207	4	,	,	PUNCT
ajfa-8550	207	5	results	result	NOUN
ajfa-8550	207	6	show	show	VERB
ajfa-8550	207	7	that	that	SCONJ
ajfa-8550	207	8	when	when	SCONJ
ajfa-8550	207	9	management	management	NOUN
ajfa-8550	207	10	control	control	NOUN
ajfa-8550	207	11	is	be	AUX
ajfa-8550	207	12	weak	weak	ADJ
ajfa-8550	207	13	,	,	PUNCT
ajfa-8550	207	14	gender	gender	NOUN
ajfa-8550	207	15	diversity	diversity	NOUN
ajfa-8550	207	16	is	be	AUX
ajfa-8550	207	17	negatively	negatively	ADV
ajfa-8550	207	18	related	relate	VERB
ajfa-8550	207	19	to	to	ADP
ajfa-8550	207	20	fees	fee	NOUN
ajfa-8550	207	21	in	in	ADP
ajfa-8550	207	22	both	both	CCONJ
ajfa-8550	207	23	state	state	NOUN
ajfa-8550	207	24	-	-	PUNCT
ajfa-8550	207	25	owned	own	VERB
ajfa-8550	207	26	enterprises	enterprise	NOUN
ajfa-8550	207	27	and	and	CCONJ
ajfa-8550	207	28	non	non	ADJ
ajfa-8550	207	29	-	-	ADJ
ajfa-8550	207	30	state	state	ADJ
ajfa-8550	207	31	enterprises	enterprise	NOUN
ajfa-8550	207	32	,	,	PUNCT
ajfa-8550	207	33	and	and	CCONJ
ajfa-8550	207	34	when	when	SCONJ
ajfa-8550	207	35	management	management	NOUN
ajfa-8550	207	36	control	control	NOUN
ajfa-8550	207	37	is	be	AUX
ajfa-8550	207	38	strong	strong	ADJ
ajfa-8550	207	39	,	,	PUNCT
ajfa-8550	207	40	gender	gender	NOUN
ajfa-8550	207	41	diversity	diversity	NOUN
ajfa-8550	207	42	is	be	AUX
ajfa-8550	207	43	not	not	PART
ajfa-8550	207	44	related	relate	VERB
ajfa-8550	207	45	to	to	ADP
ajfa-8550	207	46	fees	fee	NOUN
ajfa-8550	207	47	in	in	ADP
ajfa-8550	207	48	either	either	CCONJ
ajfa-8550	207	49	state	state	NOUN
ajfa-8550	207	50	-	-	PUNCT
ajfa-8550	207	51	owned	own	VERB
ajfa-8550	207	52	enterprises	enterprise	NOUN
ajfa-8550	207	53	or	or	CCONJ
ajfa-8550	207	54	non	non	ADJ
ajfa-8550	207	55	-	-	ADJ
ajfa-8550	207	56	state	state	ADJ
ajfa-8550	207	57	enterprises	enterprise	NOUN
ajfa-8550	207	58	.	.	PUNCT
ajfa-8550	208	1	therefore	therefore	ADV
ajfa-8550	208	2	,	,	PUNCT
ajfa-8550	208	3	the	the	DET
ajfa-8550	208	4	governance	governance	NOUN
ajfa-8550	208	5	function	function	NOUN
ajfa-8550	208	6	of	of	ADP
ajfa-8550	208	7	audit	audit	NOUN
ajfa-8550	208	8	committees	committee	NOUN
ajfa-8550	208	9	in	in	ADP
ajfa-8550	208	10	china	china	PROPN
ajfa-8550	208	11	can	can	AUX
ajfa-8550	208	12	be	be	AUX
ajfa-8550	208	13	improved	improve	VERB
ajfa-8550	208	14	by	by	ADP
ajfa-8550	208	15	increasing	increase	VERB
ajfa-8550	208	16	gender	gender	NOUN
ajfa-8550	208	17	diversity	diversity	NOUN
ajfa-8550	208	18	of	of	ADP
ajfa-8550	208	19	audit	audit	NOUN
ajfa-8550	208	20	committees	committee	NOUN
ajfa-8550	208	21	,	,	PUNCT
ajfa-8550	208	22	reforming	reform	VERB
ajfa-8550	208	23	ownership	ownership	NOUN
ajfa-8550	208	24	structure	structure	NOUN
ajfa-8550	208	25	systems	system	NOUN
ajfa-8550	208	26	in	in	ADP
ajfa-8550	208	27	state	state	NOUN
ajfa-8550	208	28	-	-	PUNCT
ajfa-8550	208	29	owned	own	VERB
ajfa-8550	208	30	enterprises	enterprise	NOUN
ajfa-8550	208	31	and	and	CCONJ
ajfa-8550	208	32	weakening	weaken	VERB
ajfa-8550	208	33	management	management	NOUN
ajfa-8550	208	34	control	control	NOUN
ajfa-8550	208	35	.	.	PUNCT
ajfa-8550	209	1	acknowledgement	acknowledgement	PROPN
ajfa-8550	209	2	data	datum	NOUN
ajfa-8550	209	3	was	be	AUX
ajfa-8550	209	4	collected	collect	VERB
ajfa-8550	209	5	and	and	CCONJ
ajfa-8550	209	6	analyzed	analyze	VERB
ajfa-8550	209	7	for	for	ADP
ajfa-8550	209	8	the	the	DET
ajfa-8550	209	9	years	year	NOUN
ajfa-8550	209	10	2011	2011	NUM
ajfa-8550	209	11	-	-	SYM
ajfa-8550	209	12	12	12	NUM
ajfa-8550	209	13	.	.	PUNCT
ajfa-8550	210	1	results	result	NOUN
ajfa-8550	210	2	are	be	AUX
ajfa-8550	210	3	similar	similar	ADJ
ajfa-8550	210	4	and	and	CCONJ
ajfa-8550	210	5	available	available	ADJ
ajfa-8550	210	6	upon	upon	SCONJ
ajfa-8550	210	7	request	request	NOUN
ajfa-8550	210	8	.	.	PUNCT
ajfa-8550	211	1	panel	panel	NOUN
ajfa-8550	211	2	a	a	DET
ajfa-8550	211	3	:	:	PUNCT
ajfa-8550	211	4	state	state	NOUN
ajfa-8550	211	5	-	-	PUNCT
ajfa-8550	211	6	ownership	ownership	NOUN
ajfa-8550	211	7	constant	constant	ADJ
ajfa-8550	211	8	fsize	fsize	NOUN
ajfa-8550	211	9	fem	fem	NOUN
ajfa-8550	211	10	fpct	fpct	PROPN
ajfa-8550	211	11	csize	csize	VERB
ajfa-8550	211	12	rec	rec	PROPN
ajfa-8550	211	13	inven	inven	PROPN
ajfa-8550	211	14	lev	lev	PROPN
ajfa-8550	211	15	cfo	cfo	PROPN
ajfa-8550	211	16	loss	loss	NOUN
ajfa-8550	211	17	size	size	NOUN
ajfa-8550	211	18	n	n	PRON
ajfa-8550	211	19	adj	adj	X
ajfa-8550	211	20	.	.	PROPN
ajfa-8550	212	1	r2	r2	PROPN
ajfa-8550	212	2	f	f	NOUN
ajfa-8550	212	3	-	-	PUNCT
ajfa-8550	212	4	value	value	NOUN
ajfa-8550	212	5	1	1	NUM
ajfa-8550	212	6	5.32	5.32	NUM
ajfa-8550	212	7	*	*	PUNCT
ajfa-8550	212	8	*	*	PUNCT
ajfa-8550	212	9	-0.023	-0.023	NUM
ajfa-8550	212	10	0.003	0.003	NUM
ajfa-8550	212	11	0.571	0.571	NUM
ajfa-8550	212	12	*	*	PUNCT
ajfa-8550	212	13	*	*	PUNCT
ajfa-8550	212	14	-0.209	-0.209	NOUN
ajfa-8550	212	15	*	*	NOUN
ajfa-8550	212	16	0.079†	0.079†	NUM
ajfa-8550	212	17	-0.128	-0.128	NOUN
ajfa-8550	212	18	0.032	0.032	NUM
ajfa-8550	212	19	0.358	0.358	NUM
ajfa-8550	212	20	*	*	PUNCT
ajfa-8550	212	21	*	*	PUNCT
ajfa-8550	212	22	0.000	0.000	NUM
ajfa-8550	212	23	0.169	0.169	NUM
ajfa-8550	212	24	0.741	0.741	NUM
ajfa-8550	212	25	0.000	0.000	NUM
ajfa-8550	212	26	0.015	0.015	NUM
ajfa-8550	212	27	0.072	0.072	NUM
ajfa-8550	212	28	0.356	0.356	NUM
ajfa-8550	212	29	0.393	0.393	NUM
ajfa-8550	212	30	0.000	0.000	NUM
ajfa-8550	212	31	2	2	NUM
ajfa-8550	212	32	5.33	5.33	NUM
ajfa-8550	212	33	*	*	PUNCT
ajfa-8550	212	34	*	*	PUNCT
ajfa-8550	212	35	-0.036	-0.036	VERB
ajfa-8550	212	36	-0.002	-0.002	PUNCT
ajfa-8550	212	37	0.568	0.568	NUM
ajfa-8550	212	38	*	*	PUNCT
ajfa-8550	212	39	*	*	PUNCT
ajfa-8550	213	1	-0.211	-0.211	PUNCT
ajfa-8550	213	2	*	*	NOUN
ajfa-8550	213	3	0.079†	0.079†	SYM
ajfa-8550	213	4	-0.128	-0.128	NOUN
ajfa-8550	214	1	0.032	0.032	NUM
ajfa-8550	214	2	0.357	0.357	NUM
ajfa-8550	214	3	*	*	PUNCT
ajfa-8550	214	4	*	*	PUNCT
ajfa-8550	214	5	0.000	0.000	NUM
ajfa-8550	214	6	0.118	0.118	NUM
ajfa-8550	214	7	0.766	0.766	NUM
ajfa-8550	214	8	0.000	0.000	NUM
ajfa-8550	214	9	0.014	0.014	NUM
ajfa-8550	214	10	0.073	0.073	NUM
ajfa-8550	214	11	0.354	0.354	NUM
ajfa-8550	214	12	0.401	0.401	NUM
ajfa-8550	214	13	0.000	0.000	NUM
ajfa-8550	214	14	3	3	NUM
ajfa-8550	214	15	5.35	5.35	NUM
ajfa-8550	214	16	*	*	PUNCT
ajfa-8550	214	17	*	*	PUNCT
ajfa-8550	214	18	-0.127	-0.127	X
ajfa-8550	214	19	*	*	PUNCT
ajfa-8550	214	20	0.002	0.002	NUM
ajfa-8550	214	21	0.570	0.570	NUM
ajfa-8550	214	22	*	*	PUNCT
ajfa-8550	214	23	*	*	PUNCT
ajfa-8550	214	24	-0.214	-0.214	PROPN
ajfa-8550	214	25	*	*	NOUN
ajfa-8550	214	26	0.079†	0.079†	SYM
ajfa-8550	214	27	-0.134	-0.134	NUM
ajfa-8550	214	28	0.030	0.030	NUM
ajfa-8550	214	29	0.357	0.357	NUM
ajfa-8550	214	30	*	*	PUNCT
ajfa-8550	214	31	*	*	PUNCT
ajfa-8550	214	32	0.000	0.000	NUM
ajfa-8550	214	33	0.030	0.030	NUM
ajfa-8550	214	34	0.996	0.996	NUM
ajfa-8550	214	35	0.000	0.000	NUM
ajfa-8550	214	36	0.013	0.013	NUM
ajfa-8550	214	37	0.071	0.071	NUM
ajfa-8550	214	38	0.332	0.332	NUM
ajfa-8550	214	39	0.426	0.426	NUM
ajfa-8550	214	40	0.000	0.000	NUM
ajfa-8550	214	41	4	4	NUM
ajfa-8550	214	42	5.61	5.61	NUM
ajfa-8550	214	43	*	*	NOUN
ajfa-8550	214	44	*	*	PUNCT
ajfa-8550	214	45	-0.062	-0.062	PRON
ajfa-8550	214	46	*	*	PUNCT
ajfa-8550	214	47	-0.034	-0.034	PUNCT
ajfa-8550	214	48	*	*	PUNCT
ajfa-8550	214	49	-0.123	-0.123	PUNCT
ajfa-8550	214	50	-0.008	-0.008	X
ajfa-8550	214	51	0.109	0.109	NUM
ajfa-8550	214	52	*	*	PUNCT
ajfa-8550	214	53	*	*	PUNCT
ajfa-8550	214	54	0.042	0.042	NUM
ajfa-8550	214	55	0.085	0.085	NUM
ajfa-8550	214	56	0.354	0.354	NUM
ajfa-8550	214	57	*	*	PUNCT
ajfa-8550	214	58	*	*	PUNCT
ajfa-8550	214	59	0.000	0.000	NUM
ajfa-8550	214	60	0.035	0.035	NUM
ajfa-8550	214	61	0.035	0.035	NUM
ajfa-8550	214	62	0.500	0.500	NUM
ajfa-8550	214	63	0.952	0.952	NUM
ajfa-8550	214	64	0.000	0.000	NUM
ajfa-8550	214	65	0.838	0.838	NUM
ajfa-8550	215	1	0.178	0.178	NUM
ajfa-8550	215	2	0.000	0.000	NUM
ajfa-8550	215	3	5	5	NUM
ajfa-8550	215	4	5.59	5.59	NUM
ajfa-8550	215	5	*	*	PUNCT
ajfa-8550	215	6	*	*	PUNCT
ajfa-8550	215	7	-0.069†	-0.069†	PRON
ajfa-8550	215	8	-0.038	-0.038	PROPN
ajfa-8550	215	9	*	*	PUNCT
ajfa-8550	215	10	-0.117	-0.117	PUNCT
ajfa-8550	215	11	-0.007	-0.007	VERB
ajfa-8550	215	12	0.109	0.109	NUM
ajfa-8550	215	13	*	*	PUNCT
ajfa-8550	215	14	*	*	PUNCT
ajfa-8550	215	15	-0.049	-0.049	PUNCT
ajfa-8550	215	16	0.079	0.079	NUM
ajfa-8550	215	17	0.356	0.356	NUM
ajfa-8550	215	18	*	*	PUNCT
ajfa-8550	215	19	*	*	X
ajfa-8550	215	20	0.000	0.000	NUM
ajfa-8550	215	21	0.085	0.085	NUM
ajfa-8550	215	22	0.019	0.019	NUM
ajfa-8550	215	23	0.521	0.521	NUM
ajfa-8550	215	24	0.956	0.956	NUM
ajfa-8550	215	25	0.000	0.000	NUM
ajfa-8550	215	26	0.811	0.811	NUM
ajfa-8550	215	27	0.209	0.209	NUM
ajfa-8550	215	28	0.000	0.000	NUM
ajfa-8550	215	29	6	6	NUM
ajfa-8550	215	30	5.56	5.56	NUM
ajfa-8550	215	31	*	*	PUNCT
ajfa-8550	215	32	*	*	PUNCT
ajfa-8550	215	33	-0.114	-0.114	NOUN
ajfa-8550	215	34	-0.043	-0.043	NOUN
ajfa-8550	215	35	*	*	PUNCT
ajfa-8550	215	36	-0.122	-0.122	PUNCT
ajfa-8550	215	37	-0.008	-0.008	PUNCT
ajfa-8550	215	38	0.110	0.110	NUM
ajfa-8550	215	39	*	*	PUNCT
ajfa-8550	215	40	*	*	PUNCT
ajfa-8550	215	41	-0.055	-0.055	VERB
ajfa-8550	215	42	0.084	0.084	NUM
ajfa-8550	215	43	0.357	0.357	NUM
ajfa-8550	215	44	*	*	PUNCT
ajfa-8550	215	45	*	*	PUNCT
ajfa-8550	215	46	0.000	0.000	NUM
ajfa-8550	215	47	0.208	0.208	NUM
ajfa-8550	215	48	0.007	0.007	NUM
ajfa-8550	215	49	0.505	0.505	NUM
ajfa-8550	215	50	0.954	0.954	NUM
ajfa-8550	215	51	0.000	0.000	NUM
ajfa-8550	215	52	0.786	0.786	NUM
ajfa-8550	215	53	0.185	0.185	NUM
ajfa-8550	215	54	0.000	0.000	NUM
ajfa-8550	215	55	table	table	NOUN
ajfa-8550	215	56	6	6	NUM
ajfa-8550	215	57	:	:	PUNCT
ajfa-8550	215	58	companies	company	NOUN
ajfa-8550	215	59	with	with	ADP
ajfa-8550	215	60	weak	weak	ADJ
ajfa-8550	215	61	management	management	NOUN
ajfa-8550	215	62	control	control	NOUN
ajfa-8550	215	63	.	.	PUNCT
ajfa-8550	216	1	1277	1277	NUM
ajfa-8550	216	2	0.50	0.50	NUM
ajfa-8550	216	3	159.92	159.92	NUM
ajfa-8550	216	4	1277	1277	NUM
ajfa-8550	216	5	0.50	0.50	NUM
ajfa-8550	217	1	159.05	159.05	NUM
ajfa-8550	217	2	1277	1277	NUM
ajfa-8550	217	3	0.50	0.50	NUM
ajfa-8550	217	4	159.62	159.62	NUM
ajfa-8550	217	5	panel	panel	NOUN
ajfa-8550	217	6	b	b	NOUN
ajfa-8550	217	7	:	:	PUNCT
ajfa-8550	217	8	public	public	ADJ
ajfa-8550	217	9	ownership	ownership	NOUN
ajfa-8550	217	10	539	539	NUM
ajfa-8550	217	11	0.36	0.36	NUM
ajfa-8550	217	12	39.287	39.287	NUM
ajfa-8550	217	13	539	539	NUM
ajfa-8550	217	14	0.36	0.36	NUM
ajfa-8550	217	15	38.992	38.992	NUM
ajfa-8550	217	16	539	539	NUM
ajfa-8550	217	17	0.36	0.36	NUM
ajfa-8550	217	18	38.717	38.717	NUM
ajfa-8550	217	19	asian	asian	ADJ
ajfa-8550	217	20	journal	journal	NOUN
ajfa-8550	217	21	of	of	ADP
ajfa-8550	217	22	finance	finance	PROPN
ajfa-8550	217	23	&	&	CCONJ
ajfa-8550	217	24	accounting	accounting	PROPN
ajfa-8550	217	25	issn	issn	PROPN
ajfa-8550	217	26	1946	1946	NUM
ajfa-8550	217	27	-	-	PUNCT
ajfa-8550	217	28	052x	052x	NOUN
ajfa-8550	217	29	2015	2015	NUM
ajfa-8550	217	30	,	,	PUNCT
ajfa-8550	217	31	vol	vol	NOUN
ajfa-8550	217	32	.	.	PROPN
ajfa-8550	218	1	7	7	NUM
ajfa-8550	218	2	,	,	PUNCT
ajfa-8550	218	3	no	no	INTJ
ajfa-8550	218	4	.	.	NOUN
ajfa-8550	218	5	2	2	NUM
ajfa-8550	218	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8550	218	7	251	251	NUM
ajfa-8550	218	8	references	reference	NOUN
ajfa-8550	218	9	abbott	abbott	PROPN
ajfa-8550	218	10	,	,	PUNCT
ajfa-8550	218	11	l.	l.	PROPN
ajfa-8550	218	12	j.	j.	PROPN
ajfa-8550	218	13	,	,	PUNCT
ajfa-8550	218	14	parker	parker	PROPN
ajfa-8550	218	15	,	,	PUNCT
ajfa-8550	218	16	s.	s.	PROPN
ajfa-8550	218	17	,	,	PUNCT
ajfa-8550	218	18	peters	peters	PROPN
ajfa-8550	218	19	,	,	PUNCT
ajfa-8550	218	20	g.	g.	PROPN
ajfa-8550	218	21	f.	f.	PROPN
ajfa-8550	218	22	,	,	PUNCT
ajfa-8550	218	23	&	&	CCONJ
ajfa-8550	218	24	raghunandan	raghunandan	PROPN
ajfa-8550	218	25	,	,	PUNCT
ajfa-8550	218	26	k.	k.	PROPN
ajfa-8550	218	27	(	(	PUNCT
ajfa-8550	218	28	2003	2003	NUM
ajfa-8550	218	29	)	)	PUNCT
ajfa-8550	218	30	.	.	PUNCT
ajfa-8550	219	1	the	the	DET
ajfa-8550	219	2	association	association	NOUN
ajfa-8550	219	3	between	between	ADP
ajfa-8550	219	4	audit	audit	NOUN
ajfa-8550	219	5	committee	committee	NOUN
ajfa-8550	219	6	characteristics	characteristic	NOUN
ajfa-8550	219	7	and	and	CCONJ
ajfa-8550	219	8	audit	audit	NOUN
ajfa-8550	219	9	fees	fee	NOUN
ajfa-8550	219	10	.	.	PUNCT
ajfa-8550	220	1	auditing	audit	VERB
ajfa-8550	220	2	:	:	PUNCT
ajfa-8550	220	3	a	a	DET
ajfa-8550	220	4	journal	journal	NOUN
ajfa-8550	220	5	of	of	ADP
ajfa-8550	220	6	practice	practice	NOUN
ajfa-8550	220	7	&	&	CCONJ
ajfa-8550	220	8	theory	theory	NOUN
ajfa-8550	220	9	,	,	PUNCT
ajfa-8550	220	10	22(2	22(2	NUM
ajfa-8550	220	11	)	)	PUNCT
ajfa-8550	220	12	,	,	PUNCT
ajfa-8550	220	13	17-32.http://dx.doi.org/10.2308/aud.2003.22.2.17	17-32.http://dx.doi.org/10.2308/aud.2003.22.2.17	NUM
ajfa-8550	220	14	allen	allen	NOUN
ajfa-8550	220	15	,	,	PUNCT
ajfa-8550	220	16	f.	f.	PROPN
ajfa-8550	220	17	,	,	PUNCT
ajfa-8550	220	18	qian	qian	PROPN
ajfa-8550	220	19	,	,	PUNCT
ajfa-8550	220	20	j.	j.	PROPN
ajfa-8550	220	21	,	,	PUNCT
ajfa-8550	220	22	&	&	CCONJ
ajfa-8550	220	23	qian	qian	PROPN
ajfa-8550	220	24	,	,	PUNCT
ajfa-8550	220	25	m.	m.	NOUN
ajfa-8550	220	26	(	(	PUNCT
ajfa-8550	220	27	2005).law	2005).law	NOUN
ajfa-8550	220	28	,	,	PUNCT
ajfa-8550	220	29	finance	finance	NOUN
ajfa-8550	220	30	,	,	PUNCT
ajfa-8550	220	31	and	and	CCONJ
ajfa-8550	220	32	economic	economic	ADJ
ajfa-8550	220	33	growth	growth	NOUN
ajfa-8550	220	34	in	in	ADP
ajfa-8550	220	35	china	china	PROPN
ajfa-8550	220	36	.	.	PUNCT
ajfa-8550	221	1	journal	journal	PROPN
ajfa-8550	221	2	of	of	ADP
ajfa-8550	221	3	financial	financial	ADJ
ajfa-8550	221	4	economics	economic	NOUN
ajfa-8550	221	5	,	,	PUNCT
ajfa-8550	221	6	77	77	NUM
ajfa-8550	221	7	,	,	PUNCT
ajfa-8550	221	8	57	57	NUM
ajfa-8550	221	9	-	-	SYM
ajfa-8550	221	10	116	116	NUM
ajfa-8550	221	11	.	.	PUNCT
ajfa-8550	222	1	http://dx.doi.org/10.1016/j.jfineco.2004.06.010	http://dx.doi.org/10.1016/j.jfineco.2004.06.010	PROPN
ajfa-8550	222	2	bedard	bedard	PROPN
ajfa-8550	222	3	,	,	PUNCT
ajfa-8550	222	4	j.	j.	PROPN
ajfa-8550	222	5	,	,	PUNCT
ajfa-8550	222	6	chtourou	chtourou	PROPN
ajfa-8550	222	7	,	,	PUNCT
ajfa-8550	222	8	s.	s.	PROPN
ajfa-8550	222	9	m.	m.	PROPN
ajfa-8550	222	10	,	,	PUNCT
ajfa-8550	222	11	&	&	CCONJ
ajfa-8550	222	12	courteau	courteau	PROPN
ajfa-8550	222	13	,	,	PUNCT
ajfa-8550	222	14	l.	l.	PROPN
ajfa-8550	222	15	(	(	PUNCT
ajfa-8550	222	16	2004	2004	NUM
ajfa-8550	222	17	)	)	PUNCT
ajfa-8550	222	18	.	.	PUNCT
ajfa-8550	223	1	the	the	DET
ajfa-8550	223	2	effect	effect	NOUN
ajfa-8550	223	3	of	of	ADP
ajfa-8550	223	4	audit	audit	NOUN
ajfa-8550	223	5	committee	committee	NOUN
ajfa-8550	223	6	expertise	expertise	NOUN
ajfa-8550	223	7	,	,	PUNCT
ajfa-8550	223	8	independence	independence	NOUN
ajfa-8550	223	9	,	,	PUNCT
ajfa-8550	223	10	and	and	CCONJ
ajfa-8550	223	11	activity	activity	NOUN
ajfa-8550	223	12	on	on	ADP
ajfa-8550	223	13	aggressive	aggressive	ADJ
ajfa-8550	223	14	earnings	earning	NOUN
ajfa-8550	223	15	management	management	NOUN
ajfa-8550	223	16	.	.	PUNCT
ajfa-8550	224	1	auditing	auditing	NOUN
ajfa-8550	224	2	:	:	PUNCT
ajfa-8550	224	3	a	a	DET
ajfa-8550	224	4	journal	journal	NOUN
ajfa-8550	224	5	of	of	ADP
ajfa-8550	224	6	practice	practice	NOUN
ajfa-8550	224	7	&	&	CCONJ
ajfa-8550	224	8	theory	theory	NOUN
ajfa-8550	224	9	,	,	PUNCT
ajfa-8550	224	10	23(2	23(2	NOUN
ajfa-8550	224	11	)	)	PUNCT
ajfa-8550	224	12	,	,	PUNCT
ajfa-8550	224	13	13-35.http://dx.doi.org/10.2308/aud.2004.23.2.13	13-35.http://dx.doi.org/10.2308/aud.2004.23.2.13	NUM
ajfa-8550	224	14	boycko	boycko	VERB
ajfa-8550	224	15	,	,	PUNCT
ajfa-8550	224	16	m.	m.	NOUN
ajfa-8550	224	17	,	,	PUNCT
ajfa-8550	224	18	shleifer	shleifer	NOUN
ajfa-8550	224	19	,	,	PUNCT
ajfa-8550	224	20	a.	a.	PROPN
ajfa-8550	224	21	,	,	PUNCT
ajfa-8550	224	22	&	&	CCONJ
ajfa-8550	224	23	vishny	vishny	PROPN
ajfa-8550	224	24	,	,	PUNCT
ajfa-8550	224	25	r.	r.	PROPN
ajfa-8550	224	26	w.	w.	PROPN
ajfa-8550	224	27	(	(	PUNCT
ajfa-8550	224	28	1997	1997	NUM
ajfa-8550	224	29	)	)	PUNCT
ajfa-8550	224	30	.	.	PUNCT
ajfa-8550	225	1	privatizing	privatize	VERB
ajfa-8550	225	2	russia.boston	russia.boston	PRON
ajfa-8550	225	3	:	:	PUNCT
ajfa-8550	225	4	mit	mit	NOUN
ajfa-8550	225	5	press	press	NOUN
ajfa-8550	225	6	books	book	NOUN
ajfa-8550	225	7	.	.	PUNCT
ajfa-8550	226	1	burke	burke	PROPN
ajfa-8550	226	2	,	,	PUNCT
ajfa-8550	226	3	r.	r.	PROPN
ajfa-8550	226	4	j.	j.	PROPN
ajfa-8550	226	5	,	,	PUNCT
ajfa-8550	226	6	&	&	CCONJ
ajfa-8550	226	7	mattis	mattis	PROPN
ajfa-8550	226	8	,	,	PUNCT
ajfa-8550	226	9	m.	m.	NOUN
ajfa-8550	226	10	c.	c.	PROPN
ajfa-8550	226	11	(	(	PUNCT
ajfa-8550	226	12	eds	eds	PROPN
ajfa-8550	226	13	.	.	PUNCT
ajfa-8550	226	14	)	)	PUNCT
ajfa-8550	226	15	.	.	PUNCT
ajfa-8550	227	1	(	(	PUNCT
ajfa-8550	227	2	2000	2000	NUM
ajfa-8550	227	3	)	)	PUNCT
ajfa-8550	227	4	.	.	PUNCT
ajfa-8550	228	1	women	woman	NOUN
ajfa-8550	228	2	on	on	ADP
ajfa-8550	228	3	corporate	corporate	ADJ
ajfa-8550	228	4	boards	board	NOUN
ajfa-8550	228	5	of	of	ADP
ajfa-8550	228	6	directors	director	NOUN
ajfa-8550	228	7	:	:	PUNCT
ajfa-8550	228	8	international	international	ADJ
ajfa-8550	228	9	challenges	challenge	NOUN
ajfa-8550	228	10	and	and	CCONJ
ajfa-8550	228	11	opportunities	opportunity	NOUN
ajfa-8550	228	12	.	.	PUNCT
ajfa-8550	229	1	dordrecht	dordrecht	PROPN
ajfa-8550	229	2	,	,	PUNCT
ajfa-8550	229	3	netherlands	netherlands	PROPN
ajfa-8550	229	4	:	:	PUNCT
ajfa-8550	229	5	kluwer	kluwer	NOUN
ajfa-8550	229	6	academic	academic	ADJ
ajfa-8550	229	7	publishers	publisher	NOUN
ajfa-8550	229	8	.	.	PUNCT
ajfa-8550	230	1	cai	cai	PROPN
ajfa-8550	230	2	,	,	PUNCT
ajfa-8550	230	3	j.	j.	PROPN
ajfa-8550	230	4	f.	f.	PROPN
ajfa-8550	230	5	(	(	PUNCT
ajfa-8550	230	6	2007	2007	NUM
ajfa-8550	230	7	)	)	PUNCT
ajfa-8550	230	8	.	.	PUNCT
ajfa-8550	231	1	corporate	corporate	ADJ
ajfa-8550	231	2	governance	governance	NOUN
ajfa-8550	231	3	,	,	PUNCT
ajfa-8550	231	4	audit	audit	NOUN
ajfa-8550	231	5	risks	risk	NOUN
ajfa-8550	231	6	and	and	CCONJ
ajfa-8550	231	7	audit	audit	NOUN
ajfa-8550	231	8	fees	fee	NOUN
ajfa-8550	231	9	.	.	PUNCT
ajfa-8550	232	1	auditing	auditing	NOUN
ajfa-8550	232	2	research	research	NOUN
ajfa-8550	232	3	,	,	PUNCT
ajfa-8550	232	4	3	3	NUM
ajfa-8550	232	5	,	,	PUNCT
ajfa-8550	232	6	65	65	NUM
ajfa-8550	232	7	-	-	SYM
ajfa-8550	232	8	71	71	NUM
ajfa-8550	232	9	.	.	PUNCT
ajfa-8550	233	1	(	(	PUNCT
ajfa-8550	233	2	in	in	ADP
ajfa-8550	233	3	chinese	chinese	ADJ
ajfa-8550	233	4	)	)	PUNCT
ajfa-8550	233	5	carcello	carcello	PROPN
ajfa-8550	233	6	,	,	PUNCT
ajfa-8550	233	7	j.	j.	PROPN
ajfa-8550	233	8	v.	v.	PROPN
ajfa-8550	233	9	,	,	PUNCT
ajfa-8550	233	10	&	&	CCONJ
ajfa-8550	233	11	neal	neal	PROPN
ajfa-8550	233	12	,	,	PUNCT
ajfa-8550	233	13	t.	t.	PROPN
ajfa-8550	233	14	l.	l.	PROPN
ajfa-8550	233	15	(	(	PUNCT
ajfa-8550	233	16	2000).audit	2000).audit	NUM
ajfa-8550	233	17	committee	committee	NOUN
ajfa-8550	233	18	composition	composition	NOUN
ajfa-8550	233	19	and	and	CCONJ
ajfa-8550	233	20	auditor	auditor	NOUN
ajfa-8550	233	21	reporting	reporting	NOUN
ajfa-8550	233	22	.	.	PUNCT
ajfa-8550	234	1	the	the	DET
ajfa-8550	234	2	accounting	accounting	NOUN
ajfa-8550	234	3	review	review	NOUN
ajfa-8550	234	4	,	,	PUNCT
ajfa-8550	234	5	75	75	NUM
ajfa-8550	234	6	,	,	PUNCT
ajfa-8550	234	7	453	453	NUM
ajfa-8550	234	8	-	-	SYM
ajfa-8550	234	9	467	467	NUM
ajfa-8550	234	10	.	.	PUNCT
ajfa-8550	235	1	http://dx.doi.org/10.2308/accr.2000.75.4.453	http://dx.doi.org/10.2308/accr.2000.75.4.453	PROPN
ajfa-8550	235	2	chen	chen	PROPN
ajfa-8550	235	3	,	,	PUNCT
ajfa-8550	235	4	g.	g.	PROPN
ajfa-8550	235	5	,	,	PUNCT
ajfa-8550	235	6	firth	firth	PROPN
ajfa-8550	235	7	,	,	PUNCT
ajfa-8550	235	8	m.	m.	NOUN
ajfa-8550	235	9	,	,	PUNCT
ajfa-8550	235	10	gao	gao	PROPN
ajfa-8550	235	11	,	,	PUNCT
ajfa-8550	235	12	d.	d.	PROPN
ajfa-8550	235	13	n.	n.	PROPN
ajfa-8550	235	14	,	,	PUNCT
ajfa-8550	235	15	&	&	CCONJ
ajfa-8550	235	16	rui	rui	PROPN
ajfa-8550	235	17	,	,	PUNCT
ajfa-8550	235	18	o.	o.	PROPN
ajfa-8550	235	19	m.	m.	NOUN
ajfa-8550	235	20	(	(	PUNCT
ajfa-8550	235	21	2006	2006	NUM
ajfa-8550	235	22	)	)	PUNCT
ajfa-8550	235	23	.	.	PUNCT
ajfa-8550	236	1	ownership	ownership	NOUN
ajfa-8550	236	2	structure	structure	NOUN
ajfa-8550	236	3	,	,	PUNCT
ajfa-8550	236	4	corporate	corporate	ADJ
ajfa-8550	236	5	governance	governance	NOUN
ajfa-8550	236	6	,	,	PUNCT
ajfa-8550	236	7	and	and	CCONJ
ajfa-8550	236	8	fraud	fraud	NOUN
ajfa-8550	236	9	:	:	PUNCT
ajfa-8550	236	10	evidence	evidence	NOUN
ajfa-8550	236	11	from	from	ADP
ajfa-8550	236	12	china	china	PROPN
ajfa-8550	236	13	.	.	PUNCT
ajfa-8550	237	1	journal	journal	PROPN
ajfa-8550	237	2	of	of	ADP
ajfa-8550	237	3	corporate	corporate	ADJ
ajfa-8550	237	4	finance	finance	NOUN
ajfa-8550	237	5	,	,	PUNCT
ajfa-8550	237	6	12	12	NUM
ajfa-8550	237	7	,	,	PUNCT
ajfa-8550	237	8	424	424	NUM
ajfa-8550	237	9	-	-	SYM
ajfa-8550	237	10	448	448	NUM
ajfa-8550	237	11	.	.	PUNCT
ajfa-8550	238	1	http://dx.doi.org/10.1016/j.jcorpfin.2005.09.002	http://dx.doi.org/10.1016/j.jcorpfin.2005.09.002	NOUN
ajfa-8550	238	2	collier	collier	NOUN
ajfa-8550	238	3	,	,	PUNCT
ajfa-8550	238	4	p.	p.	PROPN
ajfa-8550	238	5	,	,	PUNCT
ajfa-8550	238	6	&	&	CCONJ
ajfa-8550	238	7	gregory	gregory	PROPN
ajfa-8550	238	8	,	,	PUNCT
ajfa-8550	238	9	a.	a.	PROPN
ajfa-8550	238	10	(	(	PUNCT
ajfa-8550	238	11	1996).audit	1996).audit	PROPN
ajfa-8550	238	12	committee	committee	NOUN
ajfa-8550	238	13	effectiveness	effectiveness	NOUN
ajfa-8550	238	14	and	and	CCONJ
ajfa-8550	238	15	the	the	DET
ajfa-8550	238	16	audit	audit	NOUN
ajfa-8550	238	17	fee	fee	NOUN
ajfa-8550	238	18	.	.	PUNCT
ajfa-8550	239	1	european	european	ADJ
ajfa-8550	239	2	accounting	accounting	PROPN
ajfa-8550	239	3	review	review	PROPN
ajfa-8550	239	4	,	,	PUNCT
ajfa-8550	239	5	5	5	NUM
ajfa-8550	239	6	,	,	PUNCT
ajfa-8550	239	7	177-198.http://dx.doi.org/10.1080/09638189600000012	177-198.http://dx.doi.org/10.1080/09638189600000012	NUM
ajfa-8550	239	8	durnev	durnev	NOUN
ajfa-8550	239	9	,	,	PUNCT
ajfa-8550	239	10	a.	a.	NOUN
ajfa-8550	239	11	,	,	PUNCT
ajfa-8550	239	12	&	&	CCONJ
ajfa-8550	239	13	kim	kim	PROPN
ajfa-8550	239	14	,	,	PUNCT
ajfa-8550	239	15	e.	e.	PROPN
ajfa-8550	239	16	h.	h.	PROPN
ajfa-8550	239	17	(	(	PUNCT
ajfa-8550	239	18	2005	2005	NUM
ajfa-8550	239	19	)	)	PUNCT
ajfa-8550	239	20	.	.	PUNCT
ajfa-8550	240	1	to	to	PART
ajfa-8550	240	2	steal	steal	VERB
ajfa-8550	240	3	or	or	CCONJ
ajfa-8550	240	4	not	not	PART
ajfa-8550	240	5	to	to	PART
ajfa-8550	240	6	steal	steal	VERB
ajfa-8550	240	7	:	:	PUNCT
ajfa-8550	240	8	firm	firm	NOUN
ajfa-8550	240	9	attributes	attribute	NOUN
ajfa-8550	240	10	,	,	PUNCT
ajfa-8550	240	11	legal	legal	ADJ
ajfa-8550	240	12	environment	environment	NOUN
ajfa-8550	240	13	,	,	PUNCT
ajfa-8550	240	14	and	and	CCONJ
ajfa-8550	240	15	valuation	valuation	NOUN
ajfa-8550	240	16	.	.	PUNCT
ajfa-8550	241	1	the	the	DET
ajfa-8550	241	2	journal	journal	PROPN
ajfa-8550	241	3	of	of	ADP
ajfa-8550	241	4	finance	finance	NOUN
ajfa-8550	241	5	,	,	PUNCT
ajfa-8550	241	6	60	60	NUM
ajfa-8550	241	7	,	,	PUNCT
ajfa-8550	241	8	1461	1461	NUM
ajfa-8550	241	9	-	-	SYM
ajfa-8550	241	10	1493	1493	NUM
ajfa-8550	241	11	.	.	PUNCT
ajfa-8550	242	1	http://dx.doi.org/10.1111/j.1540-6261.2005.00767.x	http://dx.doi.org/10.1111/j.1540-6261.2005.00767.x	NOUN
ajfa-8550	242	2	fondas	fondas	PROPN
ajfa-8550	242	3	,	,	PUNCT
ajfa-8550	242	4	n.	n.	NOUN
ajfa-8550	242	5	,	,	PUNCT
ajfa-8550	242	6	&	&	CCONJ
ajfa-8550	242	7	sassalos	sassalos	PROPN
ajfa-8550	242	8	,	,	PUNCT
ajfa-8550	242	9	s.	s.	PROPN
ajfa-8550	242	10	(	(	PUNCT
ajfa-8550	242	11	2000	2000	NUM
ajfa-8550	242	12	)	)	PUNCT
ajfa-8550	242	13	.	.	PUNCT
ajfa-8550	243	1	a	a	DET
ajfa-8550	243	2	different	different	ADJ
ajfa-8550	243	3	voice	voice	NOUN
ajfa-8550	243	4	in	in	ADP
ajfa-8550	243	5	the	the	DET
ajfa-8550	243	6	boardroom	boardroom	NOUN
ajfa-8550	243	7	:	:	PUNCT
ajfa-8550	243	8	how	how	SCONJ
ajfa-8550	243	9	the	the	DET
ajfa-8550	243	10	presence	presence	NOUN
ajfa-8550	243	11	of	of	ADP
ajfa-8550	243	12	women	woman	NOUN
ajfa-8550	243	13	directors	director	NOUN
ajfa-8550	243	14	affects	affect	VERB
ajfa-8550	243	15	board	board	NOUN
ajfa-8550	243	16	influence	influence	NOUN
ajfa-8550	243	17	over	over	ADP
ajfa-8550	243	18	management	management	NOUN
ajfa-8550	243	19	.	.	PUNCT
ajfa-8550	244	1	global	global	ADJ
ajfa-8550	244	2	focus	focus	NOUN
ajfa-8550	244	3	,	,	PUNCT
ajfa-8550	244	4	12(2	12(2	NUM
ajfa-8550	244	5	)	)	PUNCT
ajfa-8550	244	6	,	,	PUNCT
ajfa-8550	244	7	13	13	NUM
ajfa-8550	244	8	-	-	SYM
ajfa-8550	244	9	22	22	NUM
ajfa-8550	244	10	.	.	PUNCT
ajfa-8550	245	1	gao	gao	PROPN
ajfa-8550	245	2	,	,	PUNCT
ajfa-8550	245	3	y.	y.	PROPN
ajfa-8550	245	4	,	,	PUNCT
ajfa-8550	245	5	&	&	CCONJ
ajfa-8550	245	6	zhang	zhang	PROPN
ajfa-8550	245	7	,	,	PUNCT
ajfa-8550	245	8	x.	x.	PROPN
ajfa-8550	245	9	m.	m.	NOUN
ajfa-8550	245	10	(	(	PUNCT
ajfa-8550	245	11	2011	2011	NUM
ajfa-8550	245	12	)	)	PUNCT
ajfa-8550	245	13	.	.	PUNCT
ajfa-8550	246	1	female	female	ADJ
ajfa-8550	246	2	directors	director	NOUN
ajfa-8550	246	3	and	and	CCONJ
ajfa-8550	246	4	corporate	corporate	ADJ
ajfa-8550	246	5	governance	governance	NOUN
ajfa-8550	246	6	.	.	PUNCT
ajfa-8550	247	1	human	human	ADJ
ajfa-8550	247	2	resources	resource	NOUN
ajfa-8550	247	3	management	management	NOUN
ajfa-8550	247	4	,	,	PUNCT
ajfa-8550	247	5	4	4	NUM
ajfa-8550	247	6	,	,	PUNCT
ajfa-8550	247	7	33	33	NUM
ajfa-8550	247	8	-	-	SYM
ajfa-8550	247	9	34	34	NUM
ajfa-8550	247	10	.	.	PUNCT
ajfa-8550	248	1	(	(	PUNCT
ajfa-8550	248	2	in	in	ADP
ajfa-8550	248	3	chinese	chinese	ADJ
ajfa-8550	248	4	)	)	PUNCT
ajfa-8550	248	5	gavious	gavious	NOUN
ajfa-8550	248	6	,	,	PUNCT
ajfa-8550	248	7	i.	i.	NOUN
ajfa-8550	248	8	,	,	PUNCT
ajfa-8550	248	9	segev	segev	PROPN
ajfa-8550	248	10	,	,	PUNCT
ajfa-8550	248	11	e.	e.	PROPN
ajfa-8550	248	12	,	,	PUNCT
ajfa-8550	248	13	&	&	CCONJ
ajfa-8550	248	14	yosef	yosef	PROPN
ajfa-8550	248	15	,	,	PUNCT
ajfa-8550	248	16	r.	r.	PROPN
ajfa-8550	248	17	(	(	PUNCT
ajfa-8550	248	18	2012	2012	NUM
ajfa-8550	248	19	)	)	PUNCT
ajfa-8550	248	20	.	.	PUNCT
ajfa-8550	249	1	female	female	ADJ
ajfa-8550	249	2	directors	director	NOUN
ajfa-8550	249	3	and	and	CCONJ
ajfa-8550	249	4	earnings	earning	NOUN
ajfa-8550	249	5	management	management	NOUN
ajfa-8550	249	6	in	in	ADP
ajfa-8550	249	7	high	high	ADJ
ajfa-8550	249	8	-	-	PUNCT
ajfa-8550	249	9	technology	technology	NOUN
ajfa-8550	249	10	firms	firm	NOUN
ajfa-8550	249	11	.	.	PUNCT
ajfa-8550	250	1	pacific	pacific	PROPN
ajfa-8550	250	2	accounting	accounting	PROPN
ajfa-8550	250	3	review	review	PROPN
ajfa-8550	250	4	,	,	PUNCT
ajfa-8550	250	5	24	24	NUM
ajfa-8550	250	6	,	,	PUNCT
ajfa-8550	250	7	4	4	NUM
ajfa-8550	250	8	-	-	SYM
ajfa-8550	250	9	32	32	NUM
ajfa-8550	250	10	.	.	PUNCT
ajfa-8550	251	1	http://dx.doi.org/10.1108/01140581211221533	http://dx.doi.org/10.1108/01140581211221533	PROPN
ajfa-8550	251	2	goddard	goddard	PROPN
ajfa-8550	251	3	,	,	PUNCT
ajfa-8550	251	4	a.	a.	PROPN
ajfa-8550	251	5	r.	r.	PROPN
ajfa-8550	251	6	,	,	PUNCT
ajfa-8550	251	7	&	&	CCONJ
ajfa-8550	251	8	masters	master	NOUN
ajfa-8550	251	9	,	,	PUNCT
ajfa-8550	251	10	c.	c.	PROPN
ajfa-8550	251	11	(	(	PUNCT
ajfa-8550	251	12	2000	2000	NUM
ajfa-8550	251	13	)	)	PUNCT
ajfa-8550	251	14	.	.	PUNCT
ajfa-8550	252	1	audit	audit	NOUN
ajfa-8550	252	2	committees	committee	NOUN
ajfa-8550	252	3	,	,	PUNCT
ajfa-8550	252	4	cadbury	cadbury	NOUN
ajfa-8550	252	5	code	code	NOUN
ajfa-8550	252	6	and	and	CCONJ
ajfa-8550	252	7	audit	audit	NOUN
ajfa-8550	252	8	fees	fee	NOUN
ajfa-8550	252	9	:	:	PUNCT
ajfa-8550	252	10	an	an	DET
ajfa-8550	252	11	empirical	empirical	ADJ
ajfa-8550	252	12	analysis	analysis	NOUN
ajfa-8550	252	13	of	of	ADP
ajfa-8550	252	14	uk	uk	PROPN
ajfa-8550	252	15	companies	company	NOUN
ajfa-8550	252	16	.	.	PUNCT
ajfa-8550	253	1	managerial	managerial	ADJ
ajfa-8550	253	2	auditing	auditing	NOUN
ajfa-8550	253	3	journal	journal	NOUN
ajfa-8550	253	4	,	,	PUNCT
ajfa-8550	253	5	15	15	NUM
ajfa-8550	253	6	,	,	PUNCT
ajfa-8550	253	7	358	358	NUM
ajfa-8550	253	8	-	-	SYM
ajfa-8550	253	9	371	371	NUM
ajfa-8550	253	10	.	.	PUNCT
ajfa-8550	254	1	http://dx.doi.org/10.1108/02686900010344638	http://dx.doi.org/10.1108/02686900010344638	ADJ
ajfa-8550	254	2	asian	asian	PROPN
ajfa-8550	254	3	journal	journal	NOUN
ajfa-8550	254	4	of	of	ADP
ajfa-8550	254	5	finance	finance	PROPN
ajfa-8550	254	6	&	&	CCONJ
ajfa-8550	254	7	accounting	accounting	PROPN
ajfa-8550	254	8	issn	issn	PROPN
ajfa-8550	254	9	1946	1946	NUM
ajfa-8550	254	10	-	-	PUNCT
ajfa-8550	254	11	052x	052x	NOUN
ajfa-8550	254	12	2015	2015	NUM
ajfa-8550	254	13	,	,	PUNCT
ajfa-8550	254	14	vol	vol	NOUN
ajfa-8550	254	15	.	.	PROPN
ajfa-8550	254	16	7	7	NUM
ajfa-8550	254	17	,	,	PUNCT
ajfa-8550	254	18	no	no	INTJ
ajfa-8550	254	19	.	.	NOUN
ajfa-8550	254	20	2	2	NUM
ajfa-8550	254	21	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8550	254	22	252	252	NUM
ajfa-8550	254	23	goodwin	goodwin	PROPN
ajfa-8550	254	24	-	-	PUNCT
ajfa-8550	254	25	stewart	stewart	PROPN
ajfa-8550	254	26	,	,	PUNCT
ajfa-8550	254	27	j.	j.	PROPN
ajfa-8550	254	28	,	,	PUNCT
ajfa-8550	254	29	&	&	CCONJ
ajfa-8550	254	30	kent	kent	PROPN
ajfa-8550	254	31	,	,	PUNCT
ajfa-8550	254	32	p.	p.	NOUN
ajfa-8550	254	33	(	(	PUNCT
ajfa-8550	254	34	2006	2006	NUM
ajfa-8550	254	35	)	)	PUNCT
ajfa-8550	254	36	.	.	PUNCT
ajfa-8550	255	1	relation	relation	NOUN
ajfa-8550	255	2	between	between	ADP
ajfa-8550	255	3	external	external	ADJ
ajfa-8550	255	4	audit	audit	NOUN
ajfa-8550	255	5	fees	fee	NOUN
ajfa-8550	255	6	,	,	PUNCT
ajfa-8550	255	7	audit	audit	NOUN
ajfa-8550	255	8	committee	committee	NOUN
ajfa-8550	255	9	characteristics	characteristic	NOUN
ajfa-8550	255	10	and	and	CCONJ
ajfa-8550	255	11	internal	internal	ADJ
ajfa-8550	255	12	audit.accounting	audit.accounting	NOUN
ajfa-8550	255	13	&	&	CCONJ
ajfa-8550	255	14	finance	finance	NOUN
ajfa-8550	255	15	,	,	PUNCT
ajfa-8550	255	16	46	46	NUM
ajfa-8550	255	17	,	,	PUNCT
ajfa-8550	255	18	387–404	387–404	NUM
ajfa-8550	255	19	.	.	PUNCT
ajfa-8550	256	1	http://dx.doi.org/10.1111/j.1467-629x.2006.00174.x	http://dx.doi.org/10.1111/j.1467-629x.2006.00174.x	PROPN
ajfa-8550	256	2	gul	gul	PROPN
ajfa-8550	256	3	,	,	PUNCT
ajfa-8550	256	4	f.	f.	PROPN
ajfa-8550	256	5	a.	a.	PROPN
ajfa-8550	256	6	,	,	PUNCT
ajfa-8550	256	7	&	&	CCONJ
ajfa-8550	256	8	tsui	tsui	PROPN
ajfa-8550	256	9	j.	j.	PROPN
ajfa-8550	256	10	s.	s.	PROPN
ajfa-8550	256	11	l.	l.	PROPN
ajfa-8550	256	12	(	(	PUNCT
ajfa-8550	256	13	1997	1997	NUM
ajfa-8550	256	14	)	)	PUNCT
ajfa-8550	256	15	.	.	PUNCT
ajfa-8550	257	1	a	a	DET
ajfa-8550	257	2	test	test	NOUN
ajfa-8550	257	3	of	of	ADP
ajfa-8550	257	4	the	the	DET
ajfa-8550	257	5	free	free	ADJ
ajfa-8550	257	6	cash	cash	NOUN
ajfa-8550	257	7	flow	flow	NOUN
ajfa-8550	257	8	and	and	CCONJ
ajfa-8550	257	9	debt	debt	NOUN
ajfa-8550	257	10	monitoring	monitoring	NOUN
ajfa-8550	257	11	hypotheses	hypothesis	NOUN
ajfa-8550	257	12	:	:	PUNCT
ajfa-8550	257	13	evidence	evidence	NOUN
ajfa-8550	257	14	from	from	ADP
ajfa-8550	257	15	audit	audit	NOUN
ajfa-8550	257	16	pricing	pricing	NOUN
ajfa-8550	257	17	.	.	PUNCT
ajfa-8550	258	1	journal	journal	NOUN
ajfa-8550	258	2	of	of	ADP
ajfa-8550	258	3	accounting	accounting	NOUN
ajfa-8550	258	4	and	and	CCONJ
ajfa-8550	258	5	economics	economic	NOUN
ajfa-8550	258	6	,	,	PUNCT
ajfa-8550	258	7	24	24	NUM
ajfa-8550	258	8	,	,	PUNCT
ajfa-8550	258	9	219–237	219–237	NUM
ajfa-8550	258	10	.	.	PUNCT
ajfa-8550	258	11	available	available	ADJ
ajfa-8550	258	12	at	at	ADP
ajfa-8550	258	13	ssrn	ssrn	NOUN
ajfa-8550	258	14	:	:	PUNCT
ajfa-8550	258	15	http://ssrn.com/abstract=2696	http://ssrn.com/abstract=2696	ADJ
ajfa-8550	258	16	he	he	PRON
ajfa-8550	258	17	,	,	PUNCT
ajfa-8550	258	18	w.	w.	PROPN
ajfa-8550	258	19	f.	f.	PROPN
ajfa-8550	258	20	,	,	PUNCT
ajfa-8550	258	21	&	&	CCONJ
ajfa-8550	258	22	liu	liu	PROPN
ajfa-8550	258	23	,	,	PUNCT
ajfa-8550	258	24	w.	w.	PROPN
ajfa-8550	258	25	(	(	PUNCT
ajfa-8550	258	26	2015).management	2015).management	NUM
ajfa-8550	258	27	ability	ability	NOUN
ajfa-8550	258	28	and	and	CCONJ
ajfa-8550	258	29	audit	audit	NOUN
ajfa-8550	258	30	fees.accounting	fees.accounte	VERB
ajfa-8550	258	31	research	research	NOUN
ajfa-8550	258	32	1	1	NUM
ajfa-8550	258	33	,	,	PUNCT
ajfa-8550	258	34	82	82	NUM
ajfa-8550	258	35	-	-	SYM
ajfa-8550	258	36	89	89	NUM
ajfa-8550	258	37	.	.	PUNCT
ajfa-8550	259	1	(	(	PUNCT
ajfa-8550	259	2	in	in	ADP
ajfa-8550	259	3	chinese)http://dx.doi.org/10.3969	chinese)http://dx.doi.org/10.3969	PROPN
ajfa-8550	259	4	/	/	SYM
ajfa-8550	259	5	j.issn.1003	j.issn.1003	PROPN
ajfa-8550	259	6	-	-	PROPN
ajfa-8550	259	7	2886.2015.01.012	2886.2015.01.012	PROPN
ajfa-8550	259	8	huse	huse	NOUN
ajfa-8550	259	9	,	,	PUNCT
ajfa-8550	259	10	m.	m.	NOUN
ajfa-8550	259	11	,	,	PUNCT
ajfa-8550	259	12	&	&	CCONJ
ajfa-8550	259	13	grethe	grethe	PROPN
ajfa-8550	259	14	-	-	PUNCT
ajfa-8550	259	15	solberg	solberg	PROPN
ajfa-8550	259	16	,	,	PUNCT
ajfa-8550	259	17	a.	a.	NOUN
ajfa-8550	259	18	(	(	PUNCT
ajfa-8550	259	19	2006	2006	NUM
ajfa-8550	259	20	)	)	PUNCT
ajfa-8550	259	21	.	.	PUNCT
ajfa-8550	260	1	gender	gender	NOUN
ajfa-8550	260	2	-	-	PUNCT
ajfa-8550	260	3	related	relate	VERB
ajfa-8550	260	4	boardroom	boardroom	NOUN
ajfa-8550	260	5	dynamics	dynamic	NOUN
ajfa-8550	260	6	:	:	PUNCT
ajfa-8550	260	7	how	how	SCONJ
ajfa-8550	260	8	scandinavian	scandinavian	ADJ
ajfa-8550	260	9	women	woman	NOUN
ajfa-8550	260	10	make	make	VERB
ajfa-8550	260	11	and	and	CCONJ
ajfa-8550	260	12	can	can	AUX
ajfa-8550	260	13	make	make	VERB
ajfa-8550	260	14	contributions	contribution	NOUN
ajfa-8550	260	15	on	on	ADP
ajfa-8550	260	16	corporate	corporate	ADJ
ajfa-8550	260	17	boards	board	NOUN
ajfa-8550	260	18	.	.	PUNCT
ajfa-8550	261	1	women	woman	NOUN
ajfa-8550	261	2	in	in	ADP
ajfa-8550	261	3	management	management	NOUN
ajfa-8550	261	4	review	review	NOUN
ajfa-8550	261	5	,	,	PUNCT
ajfa-8550	261	6	21	21	NUM
ajfa-8550	261	7	,	,	PUNCT
ajfa-8550	261	8	113	113	NUM
ajfa-8550	261	9	-	-	SYM
ajfa-8550	261	10	130	130	NUM
ajfa-8550	261	11	.	.	PUNCT
ajfa-8550	262	1	http://dx.doi.org/10.1108/09649420610650693	http://dx.doi.org/10.1108/09649420610650693	ADJ
ajfa-8550	262	2	ittonen	ittonen	NOUN
ajfa-8550	262	3	,	,	PUNCT
ajfa-8550	262	4	k.	k.	PROPN
ajfa-8550	262	5	,	,	PUNCT
ajfa-8550	262	6	miettinen	miettinen	PROPN
ajfa-8550	262	7	,	,	PUNCT
ajfa-8550	262	8	j.	j.	PROPN
ajfa-8550	262	9	,	,	PUNCT
ajfa-8550	262	10	&	&	CCONJ
ajfa-8550	262	11	vähämaa	vähämaa	PROPN
ajfa-8550	262	12	,	,	PUNCT
ajfa-8550	262	13	s.	s.	PROPN
ajfa-8550	262	14	(	(	PUNCT
ajfa-8550	262	15	2010	2010	NUM
ajfa-8550	262	16	)	)	PUNCT
ajfa-8550	262	17	.	.	PUNCT
ajfa-8550	263	1	does	do	AUX
ajfa-8550	263	2	female	female	ADJ
ajfa-8550	263	3	representation	representation	NOUN
ajfa-8550	263	4	on	on	ADP
ajfa-8550	263	5	audit	audit	NOUN
ajfa-8550	263	6	committees	committee	NOUN
ajfa-8550	263	7	affect	affect	VERB
ajfa-8550	263	8	audit	audit	NOUN
ajfa-8550	263	9	fees	fee	NOUN
ajfa-8550	263	10	?	?	PUNCT
ajfa-8550	263	11	.	.	PUNCT
ajfa-8550	264	1	quarterly	quarterly	ADJ
ajfa-8550	264	2	journal	journal	NOUN
ajfa-8550	264	3	of	of	ADP
ajfa-8550	264	4	finance	finance	NOUN
ajfa-8550	264	5	and	and	CCONJ
ajfa-8550	264	6	accounting	accounting	NOUN
ajfa-8550	264	7	,	,	PUNCT
ajfa-8550	264	8	49	49	NUM
ajfa-8550	264	9	,	,	PUNCT
ajfa-8550	264	10	113	113	NUM
ajfa-8550	264	11	-	-	SYM
ajfa-8550	264	12	139	139	NUM
ajfa-8550	264	13	.	.	PUNCT
ajfa-8550	265	1	retrieved	retrieve	VERB
ajfa-8550	265	2	from	from	ADP
ajfa-8550	265	3	http://www.jstor.org/stable/23074633	http://www.jstor.org/stable/23074633	PROPN
ajfa-8550	265	4	jensen	jensen	PROPN
ajfa-8550	265	5	,	,	PUNCT
ajfa-8550	265	6	m.	m.	PROPN
ajfa-8550	265	7	c.	c.	PROPN
ajfa-8550	265	8	,&meckling	,&meckling	PROPN
ajfa-8550	265	9	,	,	PUNCT
ajfa-8550	265	10	w.	w.	PROPN
ajfa-8550	265	11	h.	h.	PROPN
ajfa-8550	265	12	(	(	PUNCT
ajfa-8550	265	13	1976	1976	NUM
ajfa-8550	265	14	)	)	PUNCT
ajfa-8550	265	15	.	.	PUNCT
ajfa-8550	266	1	theory	theory	NOUN
ajfa-8550	266	2	of	of	ADP
ajfa-8550	266	3	the	the	DET
ajfa-8550	266	4	firm	firm	NOUN
ajfa-8550	266	5	:	:	PUNCT
ajfa-8550	266	6	managerial	managerial	ADJ
ajfa-8550	266	7	behavior	behavior	NOUN
ajfa-8550	266	8	,	,	PUNCT
ajfa-8550	266	9	agency	agency	NOUN
ajfa-8550	266	10	costs	cost	NOUN
ajfa-8550	266	11	,	,	PUNCT
ajfa-8550	266	12	and	and	CCONJ
ajfa-8550	266	13	ownership	ownership	NOUN
ajfa-8550	266	14	structure	structure	NOUN
ajfa-8550	266	15	.	.	PUNCT
ajfa-8550	267	1	journal	journal	NOUN
ajfa-8550	267	2	of	of	ADP
ajfa-8550	267	3	financial	financial	ADJ
ajfa-8550	267	4	economics	economic	NOUN
ajfa-8550	267	5	3	3	NUM
ajfa-8550	267	6	,	,	PUNCT
ajfa-8550	267	7	305	305	NUM
ajfa-8550	267	8	-	-	SYM
ajfa-8550	267	9	360	360	NUM
ajfa-8550	267	10	.	.	PUNCT
ajfa-8550	268	1	http://dx.doi.org/10.1016/0304-405x(76)90026-x	http://dx.doi.org/10.1016/0304-405x(76)90026-x	PROPN
ajfa-8550	268	2	kuang	kuang	PROPN
ajfa-8550	268	3	,	,	PUNCT
ajfa-8550	268	4	x.	x.	PROPN
ajfa-8550	268	5	w.	w.	PROPN
ajfa-8550	268	6	,	,	PUNCT
ajfa-8550	268	7	&	&	CCONJ
ajfa-8550	268	8	chen	chen	PROPN
ajfa-8550	268	9	,	,	PUNCT
ajfa-8550	268	10	j.	j.	PROPN
ajfa-8550	268	11	(	(	PUNCT
ajfa-8550	268	12	2011	2011	NUM
ajfa-8550	268	13	)	)	PUNCT
ajfa-8550	268	14	.	.	PUNCT
ajfa-8550	269	1	gender	gender	NOUN
ajfa-8550	269	2	diversity	diversity	NOUN
ajfa-8550	269	3	,	,	PUNCT
ajfa-8550	269	4	management	management	NOUN
ajfa-8550	269	5	control	control	NOUN
ajfa-8550	269	6	,	,	PUNCT
ajfa-8550	269	7	and	and	CCONJ
ajfa-8550	269	8	auditing	auditing	NOUN
ajfa-8550	269	9	demands	demand	NOUN
ajfa-8550	269	10	.	.	PUNCT
ajfa-8550	270	1	nankai	nankai	PROPN
ajfa-8550	270	2	business	business	PROPN
ajfa-8550	270	3	review	review	PROPN
ajfa-8550	270	4	,	,	PUNCT
ajfa-8550	270	5	14(6	14(6	NOUN
ajfa-8550	270	6	)	)	PUNCT
ajfa-8550	270	7	,	,	PUNCT
ajfa-8550	270	8	48	48	NUM
ajfa-8550	270	9	-	-	SYM
ajfa-8550	270	10	56	56	NUM
ajfa-8550	270	11	.	.	PUNCT
ajfa-8550	271	1	(	(	PUNCT
ajfa-8550	271	2	in	in	ADP
ajfa-8550	271	3	chinese	chinese	ADJ
ajfa-8550	271	4	)	)	PUNCT
ajfa-8550	271	5	http://dx.doi.org/10.3969/j.issn.1008-3448.2011.06.006	http://dx.doi.org/10.3969/j.issn.1008-3448.2011.06.006	PROPN
ajfa-8550	271	6	li	li	PROPN
ajfa-8550	271	7	,	,	PUNCT
ajfa-8550	271	8	b.	b.	PROPN
ajfa-8550	271	9	x.	x.	PROPN
ajfa-8550	271	10	,	,	PUNCT
ajfa-8550	271	11	&	&	CCONJ
ajfa-8550	271	12	wang	wang	PROPN
ajfa-8550	271	13	,	,	PUNCT
ajfa-8550	271	14	p.	p.	PROPN
ajfa-8550	271	15	x.	x.	NOUN
ajfa-8550	271	16	(	(	PUNCT
ajfa-8550	271	17	2006	2006	NUM
ajfa-8550	271	18	)	)	PUNCT
ajfa-8550	271	19	.	.	PUNCT
ajfa-8550	272	1	board	board	NOUN
ajfa-8550	272	2	characteristics	characteristic	NOUN
ajfa-8550	272	3	and	and	CCONJ
ajfa-8550	272	4	audit	audit	NOUN
ajfa-8550	272	5	fee	fee	NOUN
ajfa-8550	272	6	ratio	ratio	NOUN
ajfa-8550	272	7	in	in	ADP
ajfa-8550	272	8	chinese	chinese	ADJ
ajfa-8550	272	9	listed	list	VERB
ajfa-8550	272	10	firms	firm	NOUN
ajfa-8550	272	11	.	.	PUNCT
ajfa-8550	273	1	china	china	PROPN
ajfa-8550	273	2	accounting	accounting	PROPN
ajfa-8550	273	3	review	review	PROPN
ajfa-8550	273	4	,	,	PUNCT
ajfa-8550	273	5	4(1	4(1	NOUN
ajfa-8550	273	6	)	)	PUNCT
ajfa-8550	273	7	,	,	PUNCT
ajfa-8550	273	8	105	105	NUM
ajfa-8550	273	9	-	-	SYM
ajfa-8550	273	10	117	117	NUM
ajfa-8550	273	11	.	.	PUNCT
ajfa-8550	274	1	(	(	PUNCT
ajfa-8550	274	2	in	in	ADP
ajfa-8550	274	3	chinese	chinese	PROPN
ajfa-8550	274	4	)	)	PUNCT
ajfa-8550	274	5	lin	lin	PROPN
ajfa-8550	274	6	,	,	PUNCT
ajfa-8550	274	7	b.	b.	PROPN
ajfa-8550	274	8	x.	x.	PROPN
ajfa-8550	274	9	,	,	PUNCT
ajfa-8550	274	10	&	&	CCONJ
ajfa-8550	274	11	lu	lu	PROPN
ajfa-8550	274	12	,	,	PUNCT
ajfa-8550	274	13	r.	r.	PROPN
ajfa-8550	274	14	(	(	PUNCT
ajfa-8550	274	15	2009	2009	NUM
ajfa-8550	274	16	)	)	PUNCT
ajfa-8550	274	17	.	.	PUNCT
ajfa-8550	275	1	managerial	managerial	ADJ
ajfa-8550	275	2	power	power	NOUN
ajfa-8550	275	3	,	,	PUNCT
ajfa-8550	275	4	compensation	compensation	NOUN
ajfa-8550	275	5	gap	gap	NOUN
ajfa-8550	275	6	,	,	PUNCT
ajfa-8550	275	7	and	and	CCONJ
ajfa-8550	275	8	firm	firm	ADJ
ajfa-8550	275	9	performance	performance	NOUN
ajfa-8550	275	10	:	:	PUNCT
ajfa-8550	275	11	evidence	evidence	NOUN
ajfa-8550	275	12	from	from	ADP
ajfa-8550	275	13	chinese	chinese	ADJ
ajfa-8550	275	14	public	public	ADJ
ajfa-8550	275	15	listed	list	VERB
ajfa-8550	275	16	companies.global	companies.global	PROPN
ajfa-8550	275	17	finance	finance	NOUN
ajfa-8550	275	18	journal	journal	NOUN
ajfa-8550	275	19	,	,	PUNCT
ajfa-8550	275	20	20	20	NUM
ajfa-8550	275	21	,	,	PUNCT
ajfa-8550	275	22	153–164	153–164	NUM
ajfa-8550	275	23	.	.	PUNCT
ajfa-8550	276	1	http://dx.doi.org/10.1016/j.gfj.2008.12.002	http://dx.doi.org/10.1016/j.gfj.2008.12.002	PROPN
ajfa-8550	276	2	lipton	lipton	PROPN
ajfa-8550	276	3	,	,	PUNCT
ajfa-8550	276	4	m.	m.	NOUN
ajfa-8550	276	5	,&lorsch	,&lorsch	PUNCT
ajfa-8550	276	6	,	,	PUNCT
ajfa-8550	276	7	j.	j.	PROPN
ajfa-8550	276	8	w.	w.	PROPN
ajfa-8550	276	9	(	(	PUNCT
ajfa-8550	276	10	1992).a	1992).a	NUM
ajfa-8550	276	11	modest	modest	ADJ
ajfa-8550	276	12	proposal	proposal	NOUN
ajfa-8550	276	13	for	for	ADP
ajfa-8550	276	14	improved	improve	VERB
ajfa-8550	276	15	corporate	corporate	ADJ
ajfa-8550	276	16	governance	governance	NOUN
ajfa-8550	276	17	.	.	PUNCT
ajfa-8550	277	1	the	the	DET
ajfa-8550	277	2	business	business	NOUN
ajfa-8550	277	3	lawyer	lawyer	NOUN
ajfa-8550	277	4	,	,	PUNCT
ajfa-8550	277	5	48	48	NUM
ajfa-8550	277	6	,	,	PUNCT
ajfa-8550	277	7	59	59	NUM
ajfa-8550	277	8	-	-	SYM
ajfa-8550	277	9	77	77	NUM
ajfa-8550	277	10	.	.	PUNCT
ajfa-8550	277	11	retrieved	retrieve	VERB
ajfa-8550	277	12	from	from	ADP
ajfa-8550	277	13	http://www.jstor.org/stable/40687360	http://www.jstor.org/stable/40687360	PROPN
ajfa-8550	277	14	liu	liu	PROPN
ajfa-8550	277	15	,	,	PUNCT
ajfa-8550	277	16	b.	b.	PROPN
ajfa-8550	277	17	,	,	PUNCT
ajfa-8550	277	18	ye	ye	PROPN
ajfa-8550	277	19	,	,	PUNCT
ajfa-8550	277	20	j.	j.	PROPN
ajfa-8550	277	21	z.	z.	PROPN
ajfa-8550	277	22	,	,	PUNCT
ajfa-8550	277	23	&	&	CCONJ
ajfa-8550	277	24	liao	liao	PROPN
ajfa-8550	277	25	,	,	PUNCT
ajfa-8550	277	26	y.	y.	PROPN
ajfa-8550	277	27	y.	y.	PROPN
ajfa-8550	277	28	(	(	PUNCT
ajfa-8550	277	29	2003	2003	NUM
ajfa-8550	277	30	)	)	PUNCT
ajfa-8550	277	31	.	.	PUNCT
ajfa-8550	278	1	an	an	DET
ajfa-8550	278	2	empirical	empirical	ADJ
ajfa-8550	278	3	study	study	NOUN
ajfa-8550	278	4	on	on	ADP
ajfa-8550	278	5	factors	factor	NOUN
ajfa-8550	278	6	affecting	affect	VERB
ajfa-8550	278	7	audit	audit	NOUN
ajfa-8550	278	8	fees	fee	NOUN
ajfa-8550	278	9	:	:	PUNCT
ajfa-8550	278	10	evidence	evidence	NOUN
ajfa-8550	278	11	from	from	ADP
ajfa-8550	278	12	chinese	chinese	ADJ
ajfa-8550	278	13	listed	list	VERB
ajfa-8550	278	14	companies	company	NOUN
ajfa-8550	278	15	in	in	ADP
ajfa-8550	278	16	2001	2001	NUM
ajfa-8550	278	17	.	.	PUNCT
ajfa-8550	279	1	auditing	auditing	NOUN
ajfa-8550	279	2	research	research	NOUN
ajfa-8550	279	3	,	,	PUNCT
ajfa-8550	279	4	1	1	NUM
ajfa-8550	279	5	,	,	PUNCT
ajfa-8550	279	6	44	44	NUM
ajfa-8550	279	7	-	-	SYM
ajfa-8550	279	8	47	47	NUM
ajfa-8550	279	9	.	.	PUNCT
ajfa-8550	280	1	(	(	PUNCT
ajfa-8550	280	2	in	in	ADP
ajfa-8550	280	3	chinese	chinese	ADJ
ajfa-8550	280	4	)	)	PUNCT
ajfa-8550	280	5	miller	miller	PROPN
ajfa-8550	280	6	,	,	PUNCT
ajfa-8550	280	7	t.	t.	PROPN
ajfa-8550	280	8	,	,	PUNCT
ajfa-8550	280	9	&	&	CCONJ
ajfa-8550	280	10	del	del	PROPN
ajfa-8550	280	11	carmen	carmen	PROPN
ajfa-8550	280	12	triana	triana	PROPN
ajfa-8550	280	13	,	,	PUNCT
ajfa-8550	280	14	m.	m.	NOUN
ajfa-8550	280	15	(	(	PUNCT
ajfa-8550	280	16	2009	2009	NUM
ajfa-8550	280	17	)	)	PUNCT
ajfa-8550	280	18	.	.	PUNCT
ajfa-8550	281	1	demographic	demographic	ADJ
ajfa-8550	281	2	diversity	diversity	NOUN
ajfa-8550	281	3	in	in	ADP
ajfa-8550	281	4	the	the	DET
ajfa-8550	281	5	boardroom	boardroom	NOUN
ajfa-8550	281	6	:	:	PUNCT
ajfa-8550	281	7	mediators	mediator	NOUN
ajfa-8550	281	8	of	of	ADP
ajfa-8550	281	9	the	the	DET
ajfa-8550	281	10	board	board	NOUN
ajfa-8550	281	11	diversity	diversity	NOUN
ajfa-8550	281	12	-	-	PUNCT
ajfa-8550	281	13	firm	firm	NOUN
ajfa-8550	281	14	performance	performance	NOUN
ajfa-8550	281	15	relationship	relationship	NOUN
ajfa-8550	281	16	.	.	PUNCT
ajfa-8550	282	1	journal	journal	PROPN
ajfa-8550	282	2	of	of	ADP
ajfa-8550	282	3	management	management	NOUN
ajfa-8550	282	4	studies	study	NOUN
ajfa-8550	282	5	,	,	PUNCT
ajfa-8550	282	6	46	46	NUM
ajfa-8550	282	7	,	,	PUNCT
ajfa-8550	282	8	755	755	NUM
ajfa-8550	282	9	-	-	SYM
ajfa-8550	282	10	786	786	NUM
ajfa-8550	282	11	.	.	PUNCT
ajfa-8550	283	1	http://dx.doi.org/10.1111/j.1467-6486.2009.00839.x	http://dx.doi.org/10.1111/j.1467-6486.2009.00839.x	PROPN
ajfa-8550	283	2	mitra	mitra	PROPN
ajfa-8550	283	3	,	,	PUNCT
ajfa-8550	283	4	s.	s.	PROPN
ajfa-8550	283	5	,	,	PUNCT
ajfa-8550	283	6	hossain	hossain	PROPN
ajfa-8550	283	7	,	,	PUNCT
ajfa-8550	283	8	m.	m.	NOUN
ajfa-8550	283	9	,	,	PUNCT
ajfa-8550	283	10	&	&	CCONJ
ajfa-8550	283	11	deis	deis	PROPN
ajfa-8550	283	12	,	,	PUNCT
ajfa-8550	283	13	d.	d.	PROPN
ajfa-8550	283	14	r.	r.	PROPN
ajfa-8550	283	15	(	(	PUNCT
ajfa-8550	283	16	2007	2007	NUM
ajfa-8550	283	17	)	)	PUNCT
ajfa-8550	283	18	.	.	PUNCT
ajfa-8550	284	1	the	the	DET
ajfa-8550	284	2	empirical	empirical	ADJ
ajfa-8550	284	3	relationship	relationship	NOUN
ajfa-8550	284	4	between	between	ADP
ajfa-8550	284	5	ownership	ownership	NOUN
ajfa-8550	284	6	characteristics	characteristic	NOUN
ajfa-8550	284	7	and	and	CCONJ
ajfa-8550	284	8	audit	audit	NOUN
ajfa-8550	284	9	fees	fee	NOUN
ajfa-8550	284	10	.	.	PUNCT
ajfa-8550	285	1	review	review	NOUN
ajfa-8550	285	2	of	of	ADP
ajfa-8550	285	3	quantitative	quantitative	ADJ
ajfa-8550	285	4	finance	finance	NOUN
ajfa-8550	285	5	and	and	CCONJ
ajfa-8550	285	6	accounting	accounting	NOUN
ajfa-8550	285	7	,	,	PUNCT
ajfa-8550	285	8	28	28	NUM
ajfa-8550	285	9	,	,	PUNCT
ajfa-8550	285	10	257	257	NUM
ajfa-8550	285	11	-	-	SYM
ajfa-8550	285	12	285	285	NUM
ajfa-8550	285	13	.	.	PUNCT
ajfa-8550	286	1	http://dx.doi.org/10.1007/s11156-006-0014-7	http://dx.doi.org/10.1007/s11156-006-0014-7	NUM
ajfa-8550	287	1	asian	asian	ADJ
ajfa-8550	287	2	journal	journal	PROPN
ajfa-8550	287	3	of	of	ADP
ajfa-8550	287	4	finance	finance	PROPN
ajfa-8550	287	5	&	&	CCONJ
ajfa-8550	287	6	accounting	accounting	PROPN
ajfa-8550	287	7	issn	issn	PROPN
ajfa-8550	287	8	1946	1946	NUM
ajfa-8550	287	9	-	-	PUNCT
ajfa-8550	287	10	052x	052x	NOUN
ajfa-8550	287	11	2015	2015	NUM
ajfa-8550	287	12	,	,	PUNCT
ajfa-8550	287	13	vol	vol	NOUN
ajfa-8550	287	14	.	.	PROPN
ajfa-8550	287	15	7	7	NUM
ajfa-8550	287	16	,	,	PUNCT
ajfa-8550	287	17	no	no	INTJ
ajfa-8550	287	18	.	.	NOUN
ajfa-8550	287	19	2	2	NUM
ajfa-8550	287	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8550	287	21	253	253	NUM
ajfa-8550	287	22	mizruchi	mizruchi	NOUN
ajfa-8550	287	23	,	,	PUNCT
ajfa-8550	287	24	m.	m.	NOUN
ajfa-8550	287	25	s.	s.	PROPN
ajfa-8550	287	26	(	(	PUNCT
ajfa-8550	287	27	1983	1983	NUM
ajfa-8550	287	28	)	)	PUNCT
ajfa-8550	287	29	.	.	PUNCT
ajfa-8550	288	1	who	who	PRON
ajfa-8550	288	2	controls	control	VERB
ajfa-8550	288	3	whom	whom	PRON
ajfa-8550	288	4	?	?	PUNCT
ajfa-8550	289	1	an	an	DET
ajfa-8550	289	2	examination	examination	NOUN
ajfa-8550	289	3	of	of	ADP
ajfa-8550	289	4	the	the	DET
ajfa-8550	289	5	relation	relation	NOUN
ajfa-8550	289	6	between	between	ADP
ajfa-8550	289	7	management	management	NOUN
ajfa-8550	289	8	and	and	CCONJ
ajfa-8550	289	9	board	board	NOUN
ajfa-8550	289	10	of	of	ADP
ajfa-8550	289	11	directors	director	NOUN
ajfa-8550	289	12	in	in	ADP
ajfa-8550	289	13	large	large	ADJ
ajfa-8550	289	14	american	american	ADJ
ajfa-8550	289	15	corporations	corporation	NOUN
ajfa-8550	289	16	.	.	PUNCT
ajfa-8550	290	1	academy	academy	PROPN
ajfa-8550	290	2	of	of	ADP
ajfa-8550	290	3	management	management	PROPN
ajfa-8550	290	4	review	review	NOUN
ajfa-8550	290	5	,	,	PUNCT
ajfa-8550	290	6	8	8	NUM
ajfa-8550	290	7	,	,	PUNCT
ajfa-8550	290	8	426	426	NUM
ajfa-8550	290	9	-	-	SYM
ajfa-8550	290	10	435	435	NUM
ajfa-8550	290	11	.	.	PUNCT
ajfa-8550	291	1	http://dx.doi.org/10.5465/amr.1983.4284426	http://dx.doi.org/10.5465/amr.1983.4284426	PROPN
ajfa-8550	291	2	nielsen	nielsen	PROPN
ajfa-8550	291	3	,	,	PUNCT
ajfa-8550	291	4	s.	s.	PROPN
ajfa-8550	291	5	,&huse	,&huse	PROPN
ajfa-8550	291	6	,	,	PUNCT
ajfa-8550	291	7	m.	m.	NOUN
ajfa-8550	291	8	(	(	PUNCT
ajfa-8550	291	9	2010	2010	NUM
ajfa-8550	291	10	)	)	PUNCT
ajfa-8550	291	11	.	.	PUNCT
ajfa-8550	292	1	the	the	DET
ajfa-8550	292	2	contribution	contribution	NOUN
ajfa-8550	292	3	of	of	ADP
ajfa-8550	292	4	women	woman	NOUN
ajfa-8550	292	5	on	on	ADP
ajfa-8550	292	6	boards	board	NOUN
ajfa-8550	292	7	of	of	ADP
ajfa-8550	292	8	directors	director	NOUN
ajfa-8550	292	9	:	:	PUNCT
ajfa-8550	292	10	going	go	VERB
ajfa-8550	292	11	beyond	beyond	ADP
ajfa-8550	292	12	the	the	DET
ajfa-8550	292	13	surface	surface	NOUN
ajfa-8550	292	14	.	.	PUNCT
ajfa-8550	293	1	corporate	corporate	ADJ
ajfa-8550	293	2	governance	governance	NOUN
ajfa-8550	293	3	:	:	PUNCT
ajfa-8550	293	4	an	an	DET
ajfa-8550	293	5	international	international	ADJ
ajfa-8550	293	6	review	review	NOUN
ajfa-8550	293	7	,	,	PUNCT
ajfa-8550	293	8	18	18	NUM
ajfa-8550	293	9	,	,	PUNCT
ajfa-8550	293	10	136	136	NUM
ajfa-8550	293	11	-	-	SYM
ajfa-8550	293	12	148	148	NUM
ajfa-8550	293	13	.	.	PUNCT
ajfa-8550	294	1	http://dx.doi.org/10.1111/j.1467-8683.2010.00784.x	http://dx.doi.org/10.1111/j.1467-8683.2010.00784.x	VERB
ajfa-8550	294	2	pan	pan	PROPN
ajfa-8550	294	3	,	,	PUNCT
ajfa-8550	294	4	h.	h.	PROPN
ajfa-8550	294	5	b.	b.	PROPN
ajfa-8550	294	6	,	,	PUNCT
ajfa-8550	294	7	xia	xia	PROPN
ajfa-8550	294	8	,	,	PUNCT
ajfa-8550	294	9	x.	x.	PUNCT
ajfa-8550	294	10	p.	p.	PROPN
ajfa-8550	294	11	,	,	PUNCT
ajfa-8550	294	12	&	&	CCONJ
ajfa-8550	294	13	yu	yu	PROPN
ajfa-8550	294	14	,	,	PUNCT
ajfa-8550	294	15	m.	m.	NOUN
ajfa-8550	294	16	g.	g.	PROPN
ajfa-8550	294	17	(	(	PUNCT
ajfa-8550	294	18	2008	2008	NUM
ajfa-8550	294	19	)	)	PUNCT
ajfa-8550	294	20	.	.	PUNCT
ajfa-8550	295	1	government	government	NOUN
ajfa-8550	295	2	intervention	intervention	NOUN
ajfa-8550	295	3	,	,	PUNCT
ajfa-8550	295	4	political	political	ADJ
ajfa-8550	295	5	connections	connection	NOUN
ajfa-8550	295	6	,	,	PUNCT
ajfa-8550	295	7	and	and	CCONJ
ajfa-8550	295	8	the	the	DET
ajfa-8550	295	9	mergers	merger	NOUN
ajfa-8550	295	10	of	of	ADP
ajfa-8550	295	11	local	local	ADJ
ajfa-8550	295	12	government	government	NOUN
ajfa-8550	295	13	-	-	PUNCT
ajfa-8550	295	14	controlled	control	VERB
ajfa-8550	295	15	enterprises	enterprise	NOUN
ajfa-8550	295	16	.	.	PUNCT
ajfa-8550	296	1	economic	economic	ADJ
ajfa-8550	296	2	research	research	NOUN
ajfa-8550	296	3	journal	journal	NOUN
ajfa-8550	296	4	,	,	PUNCT
ajfa-8550	296	5	4	4	NUM
ajfa-8550	296	6	,	,	PUNCT
ajfa-8550	296	7	41	41	NUM
ajfa-8550	296	8	-	-	SYM
ajfa-8550	296	9	52	52	NUM
ajfa-8550	296	10	.	.	PUNCT
ajfa-8550	297	1	(	(	PUNCT
ajfa-8550	297	2	in	in	ADP
ajfa-8550	297	3	chinese	chinese	PROPN
ajfa-8550	297	4	)	)	PUNCT
ajfa-8550	297	5	roland	roland	PROPN
ajfa-8550	297	6	,	,	PUNCT
ajfa-8550	297	7	g.	g.	PROPN
ajfa-8550	297	8	(	(	PUNCT
ajfa-8550	297	9	2000	2000	NUM
ajfa-8550	297	10	)	)	PUNCT
ajfa-8550	297	11	.	.	PUNCT
ajfa-8550	298	1	transition	transition	NOUN
ajfa-8550	298	2	and	and	CCONJ
ajfa-8550	298	3	economies	economy	NOUN
ajfa-8550	298	4	:	:	PUNCT
ajfa-8550	298	5	politics	politic	NOUN
ajfa-8550	298	6	,	,	PUNCT
ajfa-8550	298	7	markets	market	NOUN
ajfa-8550	298	8	and	and	CCONJ
ajfa-8550	298	9	firms	firm	NOUN
ajfa-8550	298	10	.	.	PUNCT
ajfa-8550	299	1	boston	boston	PROPN
ajfa-8550	299	2	:	:	PUNCT
ajfa-8550	299	3	mit	mit	PROPN
ajfa-8550	299	4	press	press	NOUN
ajfa-8550	299	5	.	.	PUNCT
ajfa-8550	300	1	ruiz	ruiz	NOUN
ajfa-8550	300	2	-	-	PUNCT
ajfa-8550	300	3	barbadillo	barbadillo	PROPN
ajfa-8550	300	4	,	,	PUNCT
ajfa-8550	300	5	e.	e.	PROPN
ajfa-8550	300	6	,	,	PUNCT
ajfa-8550	300	7	biedma	biedma	NOUN
ajfa-8550	300	8	-	-	PUNCT
ajfa-8550	300	9	lópez	lópez	PROPN
ajfa-8550	300	10	,	,	PUNCT
ajfa-8550	300	11	e.	e.	PROPN
ajfa-8550	300	12	,	,	PUNCT
ajfa-8550	300	13	&	&	CCONJ
ajfa-8550	300	14	gómez	gómez	PROPN
ajfa-8550	300	15	-	-	PUNCT
ajfa-8550	300	16	aguilar	aguilar	PROPN
ajfa-8550	300	17	,	,	PUNCT
ajfa-8550	300	18	n.	n.	NOUN
ajfa-8550	300	19	(	(	PUNCT
ajfa-8550	300	20	2007	2007	NUM
ajfa-8550	300	21	)	)	PUNCT
ajfa-8550	300	22	.	.	PUNCT
ajfa-8550	301	1	managerial	managerial	ADJ
ajfa-8550	301	2	dominance	dominance	NOUN
ajfa-8550	301	3	and	and	CCONJ
ajfa-8550	301	4	audit	audit	NOUN
ajfa-8550	301	5	committee	committee	NOUN
ajfa-8550	301	6	independence	independence	NOUN
ajfa-8550	301	7	in	in	ADP
ajfa-8550	301	8	spanish	spanish	ADJ
ajfa-8550	301	9	corporate	corporate	ADJ
ajfa-8550	301	10	governance	governance	NOUN
ajfa-8550	301	11	.	.	PUNCT
ajfa-8550	302	1	journal	journal	NOUN
ajfa-8550	302	2	of	of	ADP
ajfa-8550	302	3	management	management	NOUN
ajfa-8550	302	4	and	and	CCONJ
ajfa-8550	302	5	governance	governance	NOUN
ajfa-8550	302	6	,	,	PUNCT
ajfa-8550	302	7	11	11	NUM
ajfa-8550	302	8	,	,	PUNCT
ajfa-8550	302	9	311	311	NUM
ajfa-8550	302	10	-	-	SYM
ajfa-8550	302	11	352	352	NUM
ajfa-8550	302	12	.	.	PUNCT
ajfa-8550	302	13	http://dx.doi.org/10.1007/s10997-007-9035-4	http://dx.doi.org/10.1007/s10997-007-9035-4	PROPN
ajfa-8550	302	14	scott	scott	PROPN
ajfa-8550	302	15	,	,	PUNCT
ajfa-8550	302	16	j.	j.	PROPN
ajfa-8550	302	17	w.	w.	PROPN
ajfa-8550	302	18	(	(	PUNCT
ajfa-8550	302	19	1999	1999	NUM
ajfa-8550	302	20	)	)	PUNCT
ajfa-8550	302	21	.	.	PUNCT
ajfa-8550	303	1	gender	gender	NOUN
ajfa-8550	303	2	and	and	CCONJ
ajfa-8550	303	3	the	the	DET
ajfa-8550	303	4	politics	politic	NOUN
ajfa-8550	303	5	of	of	ADP
ajfa-8550	303	6	history.new	history.new	PROPN
ajfa-8550	303	7	york	york	PROPN
ajfa-8550	303	8	:	:	PUNCT
ajfa-8550	303	9	columbia	columbia	PROPN
ajfa-8550	303	10	university	university	PROPN
ajfa-8550	303	11	press	press	NOUN
ajfa-8550	303	12	.	.	PUNCT
ajfa-8550	304	1	stewart	stewart	PROPN
ajfa-8550	304	2	,	,	PUNCT
ajfa-8550	304	3	j.	j.	PROPN
ajfa-8550	304	4	&	&	CCONJ
ajfa-8550	304	5	munro	munro	PROPN
ajfa-8550	304	6	,	,	PUNCT
ajfa-8550	304	7	l.	l.	PROPN
ajfa-8550	304	8	(	(	PUNCT
ajfa-8550	304	9	2007	2007	NUM
ajfa-8550	304	10	)	)	PUNCT
ajfa-8550	304	11	.	.	PUNCT
ajfa-8550	305	1	the	the	DET
ajfa-8550	305	2	impact	impact	NOUN
ajfa-8550	305	3	of	of	ADP
ajfa-8550	305	4	audit	audit	NOUN
ajfa-8550	305	5	committee	committee	NOUN
ajfa-8550	305	6	existence	existence	NOUN
ajfa-8550	305	7	and	and	CCONJ
ajfa-8550	305	8	audit	audit	NOUN
ajfa-8550	305	9	committee	committee	NOUN
ajfa-8550	305	10	meeting	meeting	NOUN
ajfa-8550	305	11	frequency	frequency	NOUN
ajfa-8550	305	12	on	on	ADP
ajfa-8550	305	13	the	the	DET
ajfa-8550	305	14	external	external	ADJ
ajfa-8550	305	15	audit	audit	NOUN
ajfa-8550	305	16	:	:	PUNCT
ajfa-8550	305	17	perceptions	perception	NOUN
ajfa-8550	305	18	of	of	ADP
ajfa-8550	305	19	australian	australian	ADJ
ajfa-8550	305	20	auditors	auditor	NOUN
ajfa-8550	305	21	.	.	PUNCT
ajfa-8550	306	1	international	international	ADJ
ajfa-8550	306	2	journal	journal	PROPN
ajfa-8550	306	3	of	of	ADP
ajfa-8550	306	4	auditing	auditing	NOUN
ajfa-8550	306	5	,	,	PUNCT
ajfa-8550	306	6	11	11	NUM
ajfa-8550	306	7	,	,	PUNCT
ajfa-8550	306	8	51	51	NUM
ajfa-8550	306	9	-	-	SYM
ajfa-8550	306	10	69	69	NUM
ajfa-8550	306	11	.	.	PUNCT
ajfa-8550	307	1	http://dx.doi.org/10.1111/j.1099-1123.2007.00356.x	http://dx.doi.org/10.1111/j.1099-1123.2007.00356.x	ADJ
ajfa-8550	307	2	thiruvadi	thiruvadi	NOUN
ajfa-8550	307	3	,	,	PUNCT
ajfa-8550	307	4	s.	s.	PROPN
ajfa-8550	307	5	(	(	PUNCT
ajfa-8550	307	6	2012	2012	NUM
ajfa-8550	307	7	)	)	PUNCT
ajfa-8550	307	8	.	.	PUNCT
ajfa-8550	308	1	gender	gender	NOUN
ajfa-8550	308	2	differences	difference	NOUN
ajfa-8550	308	3	and	and	CCONJ
ajfa-8550	308	4	audit	audit	NOUN
ajfa-8550	308	5	committee	committee	NOUN
ajfa-8550	308	6	diligence	diligence	NOUN
ajfa-8550	308	7	.	.	PUNCT
ajfa-8550	309	1	gender	gender	NOUN
ajfa-8550	309	2	in	in	ADP
ajfa-8550	309	3	management	management	NOUN
ajfa-8550	309	4	:	:	PUNCT
ajfa-8550	309	5	an	an	DET
ajfa-8550	309	6	international	international	ADJ
ajfa-8550	309	7	journal	journal	NOUN
ajfa-8550	309	8	,	,	PUNCT
ajfa-8550	309	9	27	27	NUM
ajfa-8550	309	10	,	,	PUNCT
ajfa-8550	309	11	366	366	NUM
ajfa-8550	309	12	-	-	SYM
ajfa-8550	309	13	379	379	NUM
ajfa-8550	309	14	.	.	PUNCT
ajfa-8550	310	1	http://dx.doi.org/10.1108/17542411211269310	http://dx.doi.org/10.1108/17542411211269310	PROPN
ajfa-8550	310	2	thiruvadi	thiruvadi	PROPN
ajfa-8550	310	3	,	,	PUNCT
ajfa-8550	310	4	s.	s.	PROPN
ajfa-8550	310	5	,	,	PUNCT
ajfa-8550	310	6	&	&	CCONJ
ajfa-8550	310	7	huang	huang	PROPN
ajfa-8550	310	8	,	,	PUNCT
ajfa-8550	310	9	h.	h.	PROPN
ajfa-8550	310	10	w.	w.	PROPN
ajfa-8550	310	11	(	(	PUNCT
ajfa-8550	310	12	2011	2011	NUM
ajfa-8550	310	13	)	)	PUNCT
ajfa-8550	310	14	.	.	PUNCT
ajfa-8550	311	1	audit	audit	NOUN
ajfa-8550	311	2	committee	committee	NOUN
ajfa-8550	311	3	gender	gender	NOUN
ajfa-8550	311	4	differences	difference	NOUN
ajfa-8550	311	5	and	and	CCONJ
ajfa-8550	311	6	earnings	earning	NOUN
ajfa-8550	311	7	management	management	NOUN
ajfa-8550	311	8	.	.	PUNCT
ajfa-8550	312	1	gender	gender	NOUN
ajfa-8550	312	2	in	in	ADP
ajfa-8550	312	3	management	management	NOUN
ajfa-8550	312	4	:	:	PUNCT
ajfa-8550	312	5	an	an	DET
ajfa-8550	312	6	international	international	ADJ
ajfa-8550	312	7	journal	journal	NOUN
ajfa-8550	312	8	,	,	PUNCT
ajfa-8550	312	9	26	26	NUM
ajfa-8550	312	10	,	,	PUNCT
ajfa-8550	312	11	483	483	NUM
ajfa-8550	312	12	-	-	SYM
ajfa-8550	312	13	498	498	NUM
ajfa-8550	312	14	.	.	PUNCT
ajfa-8550	313	1	http://dx.doi.org/10.1108/17542411111175469	http://dx.doi.org/10.1108/17542411111175469	PROPN
ajfa-8550	313	2	tsui	tsui	PROPN
ajfa-8550	313	3	,	,	PUNCT
ajfa-8550	313	4	j.	j.	PROPN
ajfa-8550	313	5	s.	s.	PROPN
ajfa-8550	313	6	,	,	PUNCT
ajfa-8550	313	7	jaggi	jaggi	PROPN
ajfa-8550	313	8	,	,	PUNCT
ajfa-8550	313	9	b.	b.	PROPN
ajfa-8550	313	10	,	,	PUNCT
ajfa-8550	313	11	&	&	CCONJ
ajfa-8550	313	12	gul	gul	PROPN
ajfa-8550	313	13	,	,	PUNCT
ajfa-8550	313	14	f.	f.	PROPN
ajfa-8550	313	15	a.	a.	PROPN
ajfa-8550	313	16	(	(	PUNCT
ajfa-8550	313	17	2001	2001	NUM
ajfa-8550	313	18	)	)	PUNCT
ajfa-8550	313	19	.	.	PUNCT
ajfa-8550	314	1	ceo	ceo	NOUN
ajfa-8550	314	2	domination	domination	NOUN
ajfa-8550	314	3	,	,	PUNCT
ajfa-8550	314	4	growth	growth	NOUN
ajfa-8550	314	5	opportunities	opportunity	NOUN
ajfa-8550	314	6	,	,	PUNCT
ajfa-8550	314	7	and	and	CCONJ
ajfa-8550	314	8	their	their	PRON
ajfa-8550	314	9	impact	impact	NOUN
ajfa-8550	314	10	on	on	ADP
ajfa-8550	314	11	audit	audit	NOUN
ajfa-8550	314	12	fees	fee	NOUN
ajfa-8550	314	13	.	.	PUNCT
ajfa-8550	315	1	journal	journal	NOUN
ajfa-8550	315	2	of	of	ADP
ajfa-8550	315	3	accounting	accounting	NOUN
ajfa-8550	315	4	,	,	PUNCT
ajfa-8550	315	5	auditing	auditing	NOUN
ajfa-8550	315	6	and	and	CCONJ
ajfa-8550	315	7	finance	finance	NOUN
ajfa-8550	315	8	,	,	PUNCT
ajfa-8550	315	9	16	16	NUM
ajfa-8550	315	10	,	,	PUNCT
ajfa-8550	315	11	189–208	189–208	NUM
ajfa-8550	315	12	.	.	PUNCT
ajfa-8550	316	1	vance	vance	PROPN
ajfa-8550	316	2	,	,	PUNCT
ajfa-8550	316	3	s.	s.	PROPN
ajfa-8550	316	4	c.	c.	PROPN
ajfa-8550	316	5	(	(	PUNCT
ajfa-8550	316	6	1983	1983	NUM
ajfa-8550	316	7	)	)	PUNCT
ajfa-8550	316	8	.	.	PUNCT
ajfa-8550	317	1	corporate	corporate	ADJ
ajfa-8550	317	2	leadership	leadership	NOUN
ajfa-8550	317	3	:	:	PUNCT
ajfa-8550	317	4	boards	board	NOUN
ajfa-8550	317	5	,	,	PUNCT
ajfa-8550	317	6	directors	director	NOUN
ajfa-8550	317	7	,	,	PUNCT
ajfa-8550	317	8	and	and	CCONJ
ajfa-8550	317	9	strategy	strategy	NOUN
ajfa-8550	317	10	.	.	PUNCT
ajfa-8550	318	1	new	new	PROPN
ajfa-8550	318	2	york	york	PROPN
ajfa-8550	318	3	:	:	PUNCT
ajfa-8550	318	4	mcgraw	mcgraw	PROPN
ajfa-8550	318	5	-	-	PUNCT
ajfa-8550	318	6	hill	hill	NOUN
ajfa-8550	318	7	companies	company	NOUN
ajfa-8550	318	8	.	.	PUNCT
ajfa-8550	319	1	wang	wang	PROPN
ajfa-8550	319	2	,	,	PUNCT
ajfa-8550	319	3	x.	x.	PROPN
ajfa-8550	319	4	y.	y.	PROPN
ajfa-8550	319	5	,	,	PUNCT
ajfa-8550	319	6	zhang	zhang	PROPN
ajfa-8550	319	7	,	,	PUNCT
ajfa-8550	319	8	s.	s.	PROPN
ajfa-8550	319	9	c.	c.	PROPN
ajfa-8550	319	10	,	,	PUNCT
ajfa-8550	319	11	&	&	CCONJ
ajfa-8550	319	12	gao	gao	PROPN
ajfa-8550	319	13	,	,	PUNCT
ajfa-8550	319	14	y.	y.	PROPN
ajfa-8550	319	15	(	(	PUNCT
ajfa-8550	319	16	2008	2008	NUM
ajfa-8550	319	17	)	)	PUNCT
ajfa-8550	319	18	.	.	PUNCT
ajfa-8550	320	1	an	an	DET
ajfa-8550	320	2	empirical	empirical	ADJ
ajfa-8550	320	3	study	study	NOUN
ajfa-8550	320	4	on	on	ADP
ajfa-8550	320	5	audit	audit	NOUN
ajfa-8550	320	6	committee	committee	NOUN
ajfa-8550	320	7	characteristics	characteristic	NOUN
ajfa-8550	320	8	and	and	CCONJ
ajfa-8550	320	9	auditor	auditor	NOUN
ajfa-8550	320	10	change	change	NOUN
ajfa-8550	320	11	.	.	PUNCT
ajfa-8550	321	1	auditing	auditing	NOUN
ajfa-8550	321	2	research	research	NOUN
ajfa-8550	321	3	,	,	PUNCT
ajfa-8550	321	4	4	4	NUM
ajfa-8550	321	5	,	,	PUNCT
ajfa-8550	321	6	87	87	NUM
ajfa-8550	321	7	-	-	SYM
ajfa-8550	321	8	96	96	NUM
ajfa-8550	321	9	.	.	PUNCT
ajfa-8550	322	1	(	(	PUNCT
ajfa-8550	322	2	in	in	ADP
ajfa-8550	322	3	chinese	chinese	PROPN
ajfa-8550	322	4	)	)	PUNCT
ajfa-8550	322	5	wang	wang	PROPN
ajfa-8550	322	6	,	,	PUNCT
ajfa-8550	322	7	y.	y.	PROPN
ajfa-8550	322	8	,	,	PUNCT
ajfa-8550	322	9	wang	wang	PROPN
ajfa-8550	322	10	,	,	PUNCT
ajfa-8550	322	11	p.	p.	PROPN
ajfa-8550	322	12	x.	x.	PROPN
ajfa-8550	322	13	,	,	PUNCT
ajfa-8550	322	14	&	&	CCONJ
ajfa-8550	322	15	wu	wu	PROPN
ajfa-8550	322	16	,	,	PUNCT
ajfa-8550	322	17	q.	q.	PROPN
ajfa-8550	322	18	h.	h.	PROPN
ajfa-8550	322	19	(	(	PUNCT
ajfa-8550	322	20	2006	2006	NUM
ajfa-8550	322	21	)	)	PUNCT
ajfa-8550	322	22	.	.	PUNCT
ajfa-8550	323	1	the	the	DET
ajfa-8550	323	2	study	study	NOUN
ajfa-8550	323	3	of	of	ADP
ajfa-8550	323	4	the	the	DET
ajfa-8550	323	5	impact	impact	NOUN
ajfa-8550	323	6	of	of	ADP
ajfa-8550	323	7	audit	audit	NOUN
ajfa-8550	323	8	committee	committee	NOUN
ajfa-8550	323	9	characteristics	characteristic	NOUN
ajfa-8550	323	10	on	on	ADP
ajfa-8550	323	11	earnings	earning	NOUN
ajfa-8550	323	12	management	management	NOUN
ajfa-8550	323	13	.	.	PUNCT
ajfa-8550	324	1	contemporary	contemporary	ADJ
ajfa-8550	324	2	economy	economy	NOUN
ajfa-8550	324	3	and	and	CCONJ
ajfa-8550	324	4	management	management	NOUN
ajfa-8550	324	5	,	,	PUNCT
ajfa-8550	324	6	28(6	28(6	NUM
ajfa-8550	324	7	)	)	PUNCT
ajfa-8550	324	8	,	,	PUNCT
ajfa-8550	324	9	101	101	NUM
ajfa-8550	324	10	-	-	SYM
ajfa-8550	324	11	106	106	NUM
ajfa-8550	324	12	.	.	PUNCT
ajfa-8550	325	1	(	(	PUNCT
ajfa-8550	325	2	in	in	ADP
ajfa-8550	325	3	chinese)http://dx.doi.org/10.3969	chinese)http://dx.doi.org/10.3969	PROPN
ajfa-8550	325	4	/	/	SYM
ajfa-8550	325	5	j.issn.1673	j.issn.1673	PROPN
ajfa-8550	325	6	-	-	PUNCT
ajfa-8550	325	7	0461.2006.06.023	0461.2006.06.023	NUM
ajfa-8550	325	8	weisbach	weisbach	NOUN
ajfa-8550	325	9	,	,	PUNCT
ajfa-8550	325	10	m.	m.	NOUN
ajfa-8550	325	11	s.	s.	PROPN
ajfa-8550	325	12	(	(	PUNCT
ajfa-8550	325	13	1988	1988	NUM
ajfa-8550	325	14	)	)	PUNCT
ajfa-8550	325	15	.	.	PUNCT
ajfa-8550	326	1	outside	outside	ADJ
ajfa-8550	326	2	directors	director	NOUN
ajfa-8550	326	3	and	and	CCONJ
ajfa-8550	326	4	ceo	ceo	NOUN
ajfa-8550	326	5	turnover.journal	turnover.journal	PROPN
ajfa-8550	326	6	of	of	ADP
ajfa-8550	326	7	financial	financial	ADJ
ajfa-8550	326	8	economics	economic	NOUN
ajfa-8550	326	9	,	,	PUNCT
ajfa-8550	326	10	20	20	NUM
ajfa-8550	326	11	,	,	PUNCT
ajfa-8550	326	12	431	431	NUM
ajfa-8550	326	13	-	-	SYM
ajfa-8550	326	14	460	460	NUM
ajfa-8550	326	15	.	.	PUNCT
ajfa-8550	327	1	http://dx.doi.org/10.1016/0304-405x(88)90053-0	http://dx.doi.org/10.1016/0304-405x(88)90053-0	PROPN
ajfa-8550	327	2	asian	asian	PROPN
ajfa-8550	327	3	journal	journal	PROPN
ajfa-8550	327	4	of	of	ADP
ajfa-8550	327	5	finance	finance	PROPN
ajfa-8550	327	6	&	&	CCONJ
ajfa-8550	327	7	accounting	accounting	PROPN
ajfa-8550	327	8	issn	issn	PROPN
ajfa-8550	327	9	1946	1946	NUM
ajfa-8550	327	10	-	-	PUNCT
ajfa-8550	327	11	052x	052x	NOUN
ajfa-8550	327	12	2015	2015	NUM
ajfa-8550	327	13	,	,	PUNCT
ajfa-8550	327	14	vol	vol	NOUN
ajfa-8550	327	15	.	.	PROPN
ajfa-8550	327	16	7	7	NUM
ajfa-8550	327	17	,	,	PUNCT
ajfa-8550	327	18	no	no	INTJ
ajfa-8550	327	19	.	.	NOUN
ajfa-8550	327	20	2	2	NUM
ajfa-8550	327	21	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8550	327	22	254	254	NUM
ajfa-8550	327	23	xia	xia	PROPN
ajfa-8550	327	24	,	,	PUNCT
ajfa-8550	327	25	l.	l.	PROPN
ajfa-8550	327	26	j.	j.	PROPN
ajfa-8550	327	27	,	,	PUNCT
ajfa-8550	327	28	&	&	CCONJ
ajfa-8550	327	29	fang	fang	X
ajfa-8550	327	30	,	,	PUNCT
ajfa-8550	327	31	y.	y.	PROPN
ajfa-8550	327	32	q.	q.	PROPN
ajfa-8550	327	33	(	(	PUNCT
ajfa-8550	327	34	2005	2005	NUM
ajfa-8550	327	35	)	)	PUNCT
ajfa-8550	327	36	.	.	PUNCT
ajfa-8550	328	1	government	government	NOUN
ajfa-8550	328	2	control	control	NOUN
ajfa-8550	328	3	,	,	PUNCT
ajfa-8550	328	4	institutional	institutional	ADJ
ajfa-8550	328	5	environment	environment	NOUN
ajfa-8550	328	6	,	,	PUNCT
ajfa-8550	328	7	and	and	CCONJ
ajfa-8550	328	8	firm	firm	ADJ
ajfa-8550	328	9	value	value	NOUN
ajfa-8550	328	10	:	:	PUNCT
ajfa-8550	328	11	evidence	evidence	NOUN
ajfa-8550	328	12	from	from	ADP
ajfa-8550	328	13	the	the	DET
ajfa-8550	328	14	chinese	chinese	ADJ
ajfa-8550	328	15	securities	security	NOUN
ajfa-8550	328	16	market.economic	market.economic	PROPN
ajfa-8550	328	17	research	research	NOUN
ajfa-8550	328	18	journal	journal	NOUN
ajfa-8550	328	19	,	,	PUNCT
ajfa-8550	328	20	5	5	NUM
ajfa-8550	328	21	,	,	PUNCT
ajfa-8550	328	22	40	40	NUM
ajfa-8550	328	23	-	-	SYM
ajfa-8550	328	24	51	51	NUM
ajfa-8550	328	25	.	.	PUNCT
ajfa-8550	329	1	(	(	PUNCT
ajfa-8550	329	2	in	in	ADP
ajfa-8550	329	3	chinese	chinese	PROPN
ajfa-8550	329	4	)	)	PUNCT
ajfa-8550	329	5	xia	xia	PROPN
ajfa-8550	329	6	,	,	PUNCT
ajfa-8550	329	7	w.	w.	PROPN
ajfa-8550	329	8	x.	x.	PROPN
ajfa-8550	329	9	(	(	PUNCT
ajfa-8550	329	10	2005	2005	NUM
ajfa-8550	329	11	)	)	PUNCT
ajfa-8550	329	12	.	.	PUNCT
ajfa-8550	330	1	major	major	ADJ
ajfa-8550	330	2	shareholders	shareholder	NOUN
ajfa-8550	330	3	’	'	PUNCT
ajfa-8550	330	4	characteristics	characteristic	NOUN
ajfa-8550	330	5	and	and	CCONJ
ajfa-8550	330	6	the	the	DET
ajfa-8550	330	7	foundation	foundation	NOUN
ajfa-8550	330	8	of	of	ADP
ajfa-8550	330	9	audit	audit	NOUN
ajfa-8550	330	10	committee	committee	NOUN
ajfa-8550	330	11	.	.	PUNCT
ajfa-8550	331	1	auditing	auditing	NOUN
ajfa-8550	331	2	research	research	NOUN
ajfa-8550	331	3	,	,	PUNCT
ajfa-8550	331	4	6	6	NUM
ajfa-8550	331	5	,	,	PUNCT
ajfa-8550	331	6	45	45	NUM
ajfa-8550	331	7	-	-	SYM
ajfa-8550	331	8	50	50	NUM
ajfa-8550	331	9	.	.	PUNCT
ajfa-8550	332	1	(	(	PUNCT
ajfa-8550	332	2	in	in	ADP
ajfa-8550	332	3	chinese	chinese	PROPN
ajfa-8550	332	4	)	)	PUNCT
ajfa-8550	332	5	xiang	xiang	PROPN
ajfa-8550	332	6	,	,	PUNCT
ajfa-8550	332	7	r.	r.	PROPN
ajfa-8550	332	8	(	(	PUNCT
ajfa-8550	332	9	2012	2012	NUM
ajfa-8550	332	10	)	)	PUNCT
ajfa-8550	332	11	.	.	PUNCT
ajfa-8550	333	1	ultimate	ultimate	ADJ
ajfa-8550	333	2	ownership	ownership	NOUN
ajfa-8550	333	3	structure	structure	NOUN
ajfa-8550	333	4	,	,	PUNCT
ajfa-8550	333	5	ownership	ownership	NOUN
ajfa-8550	333	6	characteristics	characteristic	NOUN
ajfa-8550	333	7	,	,	PUNCT
ajfa-8550	333	8	and	and	CCONJ
ajfa-8550	333	9	the	the	DET
ajfa-8550	333	10	formation	formation	NOUN
ajfa-8550	333	11	of	of	ADP
ajfa-8550	333	12	audit	audit	NOUN
ajfa-8550	333	13	committees	committee	NOUN
ajfa-8550	333	14	:	:	PUNCT
ajfa-8550	333	15	evidence	evidence	NOUN
ajfa-8550	333	16	from	from	ADP
ajfa-8550	333	17	chinese	chinese	ADJ
ajfa-8550	333	18	listed	list	VERB
ajfa-8550	333	19	companies	company	NOUN
ajfa-8550	333	20	.	.	PUNCT
ajfa-8550	334	1	journal	journal	PROPN
ajfa-8550	334	2	of	of	ADP
ajfa-8550	334	3	shanxi	shanxi	PROPN
ajfa-8550	334	4	finance	finance	PROPN
ajfa-8550	334	5	and	and	CCONJ
ajfa-8550	334	6	economics	economic	NOUN
ajfa-8550	334	7	university	university	NOUN
ajfa-8550	334	8	,	,	PUNCT
ajfa-8550	334	9	34(4	34(4	NUM
ajfa-8550	334	10	)	)	PUNCT
ajfa-8550	334	11	,	,	PUNCT
ajfa-8550	334	12	117	117	NUM
ajfa-8550	334	13	-	-	SYM
ajfa-8550	334	14	124	124	NUM
ajfa-8550	334	15	.	.	PUNCT
ajfa-8550	335	1	(	(	PUNCT
ajfa-8550	335	2	in	in	ADP
ajfa-8550	335	3	chinese	chinese	PROPN
ajfa-8550	335	4	)	)	PUNCT
ajfa-8550	335	5	xiang	xiang	PROPN
ajfa-8550	335	6	,	,	PUNCT
ajfa-8550	335	7	r.	r.	PROPN
ajfa-8550	335	8	,	,	PUNCT
ajfa-8550	335	9	gan	gan	PROPN
ajfa-8550	335	10	,	,	PUNCT
ajfa-8550	335	11	s.	s.	PROPN
ajfa-8550	335	12	d.	d.	PROPN
ajfa-8550	335	13	,	,	PUNCT
ajfa-8550	335	14	&	&	CCONJ
ajfa-8550	335	15	wang	wang	PROPN
ajfa-8550	335	16	,	,	PUNCT
ajfa-8550	335	17	l.	l.	PROPN
ajfa-8550	335	18	c.	c.	PROPN
ajfa-8550	335	19	(	(	PUNCT
ajfa-8550	335	20	2010	2010	NUM
ajfa-8550	335	21	)	)	PUNCT
ajfa-8550	335	22	.	.	PUNCT
ajfa-8550	336	1	the	the	DET
ajfa-8550	336	2	wealth	wealth	NOUN
ajfa-8550	336	3	effect	effect	NOUN
ajfa-8550	336	4	of	of	ADP
ajfa-8550	336	5	announcement	announcement	NOUN
ajfa-8550	336	6	of	of	ADP
ajfa-8550	336	7	audit	audit	NOUN
ajfa-8550	336	8	committee	committee	NOUN
ajfa-8550	336	9	’s	’s	PART
ajfa-8550	336	10	formation	formation	NOUN
ajfa-8550	336	11	:	:	PUNCT
ajfa-8550	336	12	empirical	empirical	ADJ
ajfa-8550	336	13	evidence	evidence	NOUN
ajfa-8550	336	14	from	from	ADP
ajfa-8550	336	15	chinese	chinese	ADJ
ajfa-8550	336	16	listed	list	VERB
ajfa-8550	336	17	companies	company	NOUN
ajfa-8550	336	18	.	.	PUNCT
ajfa-8550	337	1	journal	journal	PROPN
ajfa-8550	337	2	of	of	ADP
ajfa-8550	337	3	sichuan	sichuan	PROPN
ajfa-8550	337	4	university	university	PROPN
ajfa-8550	337	5	,	,	PUNCT
ajfa-8550	337	6	3	3	NUM
ajfa-8550	337	7	,	,	PUNCT
ajfa-8550	337	8	109	109	NUM
ajfa-8550	337	9	-	-	SYM
ajfa-8550	337	10	119	119	NUM
ajfa-8550	337	11	.	.	PUNCT
ajfa-8550	338	1	(	(	PUNCT
ajfa-8550	338	2	in	in	ADP
ajfa-8550	338	3	chinese	chinese	PROPN
ajfa-8550	338	4	)	)	PUNCT
ajfa-8550	338	5	http://dx.doi.org/10.3969/j.issn.1006-0766.2010.03.016	http://dx.doi.org/10.3969/j.issn.1006-0766.2010.03.016	PROPN
ajfa-8550	339	1	xu	xu	INTJ
ajfa-8550	339	2	,	,	PUNCT
ajfa-8550	339	3	x.	x.	PROPN
ajfa-8550	339	4	d.	d.	PROPN
ajfa-8550	339	5	,	,	PUNCT
ajfa-8550	339	6	&	&	CCONJ
ajfa-8550	339	7	chen	chen	PROPN
ajfa-8550	339	8	,	,	PUNCT
ajfa-8550	340	1	x.	x.	PROPN
ajfa-8550	340	2	y.	y.	PROPN
ajfa-8550	340	3	(	(	PUNCT
ajfa-8550	340	4	2003	2003	NUM
ajfa-8550	340	5	)	)	PUNCT
ajfa-8550	340	6	.	.	PUNCT
ajfa-8550	341	1	analysis	analysis	NOUN
ajfa-8550	341	2	on	on	ADP
ajfa-8550	341	3	the	the	DET
ajfa-8550	341	4	largest	large	ADJ
ajfa-8550	341	5	shareholders	shareholder	NOUN
ajfa-8550	341	6	'	'	PART
ajfa-8550	341	7	impact	impact	NOUN
ajfa-8550	341	8	on	on	ADP
ajfa-8550	341	9	corporate	corporate	ADJ
ajfa-8550	341	10	governance	governance	NOUN
ajfa-8550	341	11	and	and	CCONJ
ajfa-8550	341	12	performance	performance	NOUN
ajfa-8550	341	13	.	.	PUNCT
ajfa-8550	342	1	economic	economic	ADJ
ajfa-8550	342	2	research	research	NOUN
ajfa-8550	342	3	journal	journal	NOUN
ajfa-8550	342	4	,	,	PUNCT
ajfa-8550	342	5	2	2	NUM
ajfa-8550	342	6	,	,	PUNCT
ajfa-8550	342	7	64	64	NUM
ajfa-8550	342	8	-	-	SYM
ajfa-8550	342	9	93	93	NUM
ajfa-8550	342	10	.	.	PUNCT
ajfa-8550	343	1	(	(	PUNCT
ajfa-8550	343	2	in	in	ADP
ajfa-8550	343	3	chinese	chinese	PROPN
ajfa-8550	343	4	)	)	PUNCT
ajfa-8550	343	5	zhang	zhang	PROPN
ajfa-8550	343	6	,	,	PUNCT
ajfa-8550	343	7	h.	h.	PROPN
ajfa-8550	343	8	h.	h.	PROPN
ajfa-8550	343	9	,	,	PUNCT
ajfa-8550	343	10	&	&	CCONJ
ajfa-8550	343	11	wang	wang	PROPN
ajfa-8550	343	12	,	,	PUNCT
ajfa-8550	343	13	z.	z.	PROPN
ajfa-8550	343	14	j.	j.	PROPN
ajfa-8550	343	15	(	(	PUNCT
ajfa-8550	343	16	2010	2010	NUM
ajfa-8550	343	17	)	)	PUNCT
ajfa-8550	343	18	.	.	PUNCT
ajfa-8550	344	1	government	government	NOUN
ajfa-8550	344	2	intervention	intervention	NOUN
ajfa-8550	344	3	,	,	PUNCT
ajfa-8550	344	4	government	government	NOUN
ajfa-8550	344	5	object	object	NOUN
ajfa-8550	344	6	,	,	PUNCT
ajfa-8550	344	7	and	and	CCONJ
ajfa-8550	344	8	state	state	NOUN
ajfa-8550	344	9	-	-	PUNCT
ajfa-8550	344	10	owned	own	VERB
ajfa-8550	344	11	listed	list	VERB
ajfa-8550	344	12	companies	company	NOUN
ajfa-8550	344	13	’	'	PUNCT
ajfa-8550	344	14	over	over	ADP
ajfa-8550	344	15	-	-	PUNCT
ajfa-8550	344	16	investment	investment	NOUN
ajfa-8550	344	17	.	.	PUNCT
ajfa-8550	345	1	nankai	nankai	PROPN
ajfa-8550	345	2	business	business	PROPN
ajfa-8550	345	3	review	review	PROPN
ajfa-8550	345	4	13(3	13(3	NUM
ajfa-8550	345	5	)	)	PUNCT
ajfa-8550	345	6	,	,	PUNCT
ajfa-8550	345	7	101	101	NUM
ajfa-8550	345	8	-	-	SYM
ajfa-8550	345	9	108	108	NUM
ajfa-8550	345	10	.	.	PUNCT
ajfa-8550	346	1	(	(	PUNCT
ajfa-8550	346	2	in	in	ADP
ajfa-8550	346	3	chinese	chinese	PROPN
ajfa-8550	346	4	)	)	PUNCT
ajfa-8550	346	5	http://dx.doi.org/10.3969/j.issn.1008-3448.2010.03.013	http://dx.doi.org/10.3969/j.issn.1008-3448.2010.03.013	PROPN
ajfa-8550	346	6	zhang	zhang	PROPN
ajfa-8550	346	7	,	,	PUNCT
ajfa-8550	346	8	y.	y.	PROPN
ajfa-8550	346	9	,	,	PUNCT
ajfa-8550	346	10	zhou	zhou	PROPN
ajfa-8550	346	11	,	,	PUNCT
ajfa-8550	346	12	j.	j.	PROPN
ajfa-8550	346	13	,	,	PUNCT
ajfa-8550	346	14	&	&	CCONJ
ajfa-8550	346	15	zhou	zhou	PROPN
ajfa-8550	346	16	,	,	PUNCT
ajfa-8550	346	17	n.	n.	PROPN
ajfa-8550	346	18	(	(	PUNCT
ajfa-8550	346	19	2007	2007	NUM
ajfa-8550	346	20	)	)	PUNCT
ajfa-8550	346	21	.	.	PUNCT
ajfa-8550	347	1	audit	audit	NOUN
ajfa-8550	347	2	committee	committee	PROPN
ajfa-8550	347	3	quality	quality	PROPN
ajfa-8550	347	4	,	,	PUNCT
ajfa-8550	347	5	auditor	auditor	NOUN
ajfa-8550	347	6	independence	independence	NOUN
ajfa-8550	347	7	,	,	PUNCT
ajfa-8550	347	8	and	and	CCONJ
ajfa-8550	347	9	internal	internal	ADJ
ajfa-8550	347	10	control	control	NOUN
ajfa-8550	347	11	weaknesses	weakness	NOUN
ajfa-8550	347	12	.	.	PUNCT
ajfa-8550	348	1	journal	journal	NOUN
ajfa-8550	348	2	of	of	ADP
ajfa-8550	348	3	accounting	accounting	NOUN
ajfa-8550	348	4	and	and	CCONJ
ajfa-8550	348	5	public	public	ADJ
ajfa-8550	348	6	policy	policy	NOUN
ajfa-8550	348	7	,	,	PUNCT
ajfa-8550	348	8	26	26	NUM
ajfa-8550	348	9	,	,	PUNCT
ajfa-8550	348	10	300	300	NUM
ajfa-8550	348	11	-	-	SYM
ajfa-8550	348	12	327	327	NUM
ajfa-8550	348	13	.	.	PUNCT
ajfa-8550	349	1	http://dx.doi.org/10.1016/j.jaccpubpol.2007.03.001	http://dx.doi.org/10.1016/j.jaccpubpol.2007.03.001	NOUN