id	sid	eid	entity	type
ajssms-499	1	1	asian journal of social sciences	ORG
ajssms-499	1	2	2313-7401	CARDINAL
ajssms-499	1	3	2518-0096	CARDINAL
ajssms-499	2	1	3	CARDINAL
ajssms-499	2	2	4	CARDINAL
ajssms-499	2	3	266	CARDINAL
ajssms-499	2	4	2016	CARDINAL
ajssms-499	2	5	266	CARDINAL
ajssms-499	2	6	ghanaian	NORP
ajssms-499	2	7	doe1	GPE
ajssms-499	3	1	1,2,3,4	CARDINAL
ajssms-499	3	2	koforidua polytechnic	PERSON
ajssms-499	3	3	koforidua	GPE
ajssms-499	3	4	ghana	GPE
ajssms-499	6	1	ghanaian polytechnics	ORG
ajssms-499	6	2	ghanaian	NORP
ajssms-499	6	3	ac	ORG
ajssms-499	7	1	doa	PERSON
ajssms-499	9	1	the ghanaian ac	ORG
ajssms-499	12	1	1	CARDINAL
ajssms-499	14	1	267 2	CARDINAL
ajssms-499	15	1	267 3	CARDINAL
ajssms-499	16	1	269 4	CARDINAL
ajssms-499	17	1	270	CARDINAL
ajssms-499	17	2	270	CARDINAL
ajssms-499	17	3	frank owusu	PERSON
ajssms-499	17	4	eugene	PERSON
ajssms-499	17	5	koranteng	PERSON
ajssms-499	17	6	ebenezer	ORG
ajssms-499	17	7	mensah annan	PERSON
ajssms-499	17	8	2016	DATE
ajssms-499	18	1	ghanaian polytechnics	PERSON
ajssms-499	19	1	asian	NORP
ajssms-499	19	2	social sciences	ORG
ajssms-499	19	3	3(4	CARDINAL
ajssms-499	19	4	266	CARDINAL
ajssms-499	20	1	10.20448	CARDINAL
ajssms-499	20	2	2313-7401	CARDINAL
ajssms-499	20	3	2518-0096	CARDINAL
ajssms-499	20	4	3.0	CARDINAL
ajssms-499	25	1	8	CARDINAL
ajssms-499	25	2	june	DATE
ajssms-499	25	3	19	CARDINAL
ajssms-499	25	4	23	CARDINAL
ajssms-499	25	5	27	CARDINAL
ajssms-499	25	6	asian	NORP
ajssms-499	25	7	journal publishing	ORG
ajssms-499	25	8	http://creativecommons.org/licenses/by/3.0/ http://crossmark.crossref.org/dialog/?doi=10.20448/journal.500/2016.3.4/500.4.266.271	PRODUCT
ajssms-499	25	9	https://orcid.org/orcid-search/quick-search?searchquery=mawutorwu doe	PERSON
ajssms-499	25	10	owusu https://orcid.org/orcid-search/quick-search?searchquery=eugene	PERSON
ajssms-499	25	11	koranteng	PERSON
ajssms-499	25	12	mensah annan http://search.crossref.org/?q=10.20448/journal.500/2016.3.4/500.4.266.271	PERSON
ajssms-499	25	13	https://orcid.org/orcid-search/quick-search?searchquery=mawutorwu doe	PERSON
ajssms-499	25	14	owusu https://orcid.org/orcid-search/quick-search?searchquery=eugene	PERSON
ajssms-499	25	15	koranteng	PERSON
ajssms-499	25	16	mensah annan http://search.crossref.org/?q=10.20448/journal.500/2016.3.4/500.4.266.271	PERSON
ajssms-499	25	17	https://orcid.org/orcid-search/quick-search?searchquery=mawutorwu doe	PERSON
ajssms-499	25	18	owusu https://orcid.org/orcid-search/quick-search?searchquery=eugene	PERSON
ajssms-499	25	19	koranteng	PERSON
ajssms-499	25	20	mensah annan http://search.crossref.org/?q=10.20448/journal.500/2016.3.4/500.4.266.271	PERSON
ajssms-499	25	21	https://orcid.org/orcid-search/quick-search?searchquery=mawutorwu doe	PERSON
ajssms-499	25	22	owusu https://orcid.org/orcid-search/quick-search?searchquery=eugene	PERSON
ajssms-499	25	23	koranteng	PERSON
ajssms-499	25	24	mensah annan http://search.crossref.org/?q=10.20448/journal.500/2016.3.4/500.4.266.271	PERSON
ajssms-499	25	25	https://orcid.org/orcid-search/quick-search?searchquery=mawutorwu doe	PERSON
ajssms-499	25	26	owusu https://orcid.org/orcid-search/quick-search?searchquery=eugene	PERSON
ajssms-499	25	27	koranteng	PERSON
ajssms-499	25	28	mensah annan http://search.crossref.org/?q=10.20448/journal.500/2016.3.4/500.4.266.271	PERSON
ajssms-499	25	29	https://orcid.org/orcid-search/quick-search?searchquery=mawutorwu doe	PERSON
ajssms-499	25	30	owusu https://orcid.org/orcid-search/quick-search?searchquery=eugene	PERSON
ajssms-499	25	31	koranteng	PERSON
ajssms-499	25	32	mensah annan	PERSON
ajssms-499	25	33	asian journal of social sciences	ORG
ajssms-499	25	34	2016	DATE
ajssms-499	25	35	3(4	DATE
ajssms-499	25	36	266	CARDINAL
ajssms-499	26	1	enron	ORG
ajssms-499	28	1	iau	ORG
ajssms-499	29	1	the institute of internal auditors	ORG
ajssms-499	29	2	iia	ORG
ajssms-499	29	3	2004	DATE
ajssms-499	29	4	al.	GPE
ajssms-499	29	5	2005	DATE
ajssms-499	29	6	2011	DATE
ajssms-499	30	1	iau	ORG
ajssms-499	30	2	anderson et al.	PERSON
ajssms-499	30	3	1993	DATE
ajssms-499	32	1	cohen	PERSON
ajssms-499	32	2	2010	DATE
ajssms-499	32	3	iia	ORG
ajssms-499	32	4	2012	DATE
ajssms-499	34	1	godwin	GPE
ajssms-499	34	2	2004	DATE
ajssms-499	34	3	sterck	ORG
ajssms-499	34	4	bouckaert	PERSON
ajssms-499	34	5	2006	DATE
ajssms-499	35	1	the united states of america (usa	GPE
ajssms-499	35	2	2002	DATE
ajssms-499	35	3	the united kingom	GPE
ajssms-499	35	4	uk	GPE
ajssms-499	35	5	uk	GPE
ajssms-499	35	6	turnbull	PERSON
ajssms-499	36	1	ghanaian	NORP
ajssms-499	37	1	1992	DATE
ajssms-499	37	2	ghana	GPE
ajssms-499	37	3	2000	DATE
ajssms-499	37	4	584	CARDINAL
ajssms-499	37	5	2003	DATE
ajssms-499	37	6	658	CARDINAL
ajssms-499	37	7	663	CARDINAL
ajssms-499	37	8	654	CARDINAL
ajssms-499	40	1	2002	DATE
ajssms-499	40	2	american institute of certified	ORG
ajssms-499	40	3	aicpa	ORG
ajssms-499	40	4	2010	DATE
ajssms-499	40	5	2010	DATE
ajssms-499	41	1	ahmad et al.	PERSON
ajssms-499	41	2	2009	DATE
ajssms-499	41	3	cohen	PERSON
ajssms-499	41	4	sayag	PERSON
ajssms-499	41	5	2010	DATE
ajssms-499	43	1	2015	DATE
ajssms-499	43	2	2015	DATE
ajssms-499	43	3	67%	PERCENT
ajssms-499	43	4	83%	PERCENT
ajssms-499	44	1	2011	DATE
ajssms-499	45	1	2006	DATE
ajssms-499	48	1	richard	PERSON
ajssms-499	48	2	jordan	GPE
ajssms-499	48	3	2000	DATE
ajssms-499	48	4	2005	DATE
ajssms-499	48	5	paape	PERSON
ajssms-499	48	6	2007	DATE
ajssms-499	49	1	almost two decades	DATE
ajssms-499	49	2	polytechnics	NORP
ajssms-499	49	3	ghana	GPE
ajssms-499	50	1	polytechnics	PERSON
ajssms-499	51	1	ghanaian	NORP
ajssms-499	52	1	2	CARDINAL
ajssms-499	53	1	christopher et al.	PERSON
ajssms-499	53	2	2009	DATE
ajssms-499	54	1	2006	DATE
ajssms-499	56	1	fearnley	GPE
ajssms-499	56	2	beattie	GPE
ajssms-499	56	3	2004	DATE
ajssms-499	59	1	whittington	PERSON
ajssms-499	59	2	2004	DATE
ajssms-499	60	1	fearnley	ORG
ajssms-499	60	2	beattie	PERSON
ajssms-499	60	3	2004	DATE
ajssms-499	60	4	uk	GPE
ajssms-499	60	5	usa	GPE
ajssms-499	60	6	australia	GPE
ajssms-499	60	7	canada	GPE
ajssms-499	60	8	the european commission	ORG
ajssms-499	61	1	asian	NORP
ajssms-499	61	2	social sciences	ORG
ajssms-499	61	3	2016	DATE
ajssms-499	61	4	3(4	DATE
ajssms-499	61	5	266	CARDINAL
ajssms-499	63	1	deangelo	PERSON
ajssms-499	63	2	1981	DATE
ajssms-499	64	1	third	ORDINAL
ajssms-499	66	1	iia	ORG
ajssms-499	66	2	1999	DATE
ajssms-499	69	1	stewart	PERSON
ajssms-499	69	2	subramaniam	PERSON
ajssms-499	69	3	2010	DATE
ajssms-499	70	1	iia	ORG
ajssms-499	70	2	2012	DATE
ajssms-499	71	1	cohen	PERSON
ajssms-499	71	2	2010	DATE
ajssms-499	72	1	iia	ORG
ajssms-499	72	2	2004	DATE
ajssms-499	73	1	1110	CARDINAL
ajssms-499	73	2	iia	ORG
ajssms-499	73	3	2004	DATE
ajssms-499	74	1	2006	DATE
ajssms-499	74	2	stewart	PERSON
ajssms-499	74	3	subramaniam	PERSON
ajssms-499	74	4	2010	DATE
ajssms-499	75	1	godwin	PERSON
ajssms-499	75	2	2004	DATE
ajssms-499	76	1	1000-1	CARDINAL
ajssms-499	76	2	iau	ORG
ajssms-499	76	3	iia	ORG
ajssms-499	76	4	2009	DATE
ajssms-499	78	1	2005	DATE
ajssms-499	79	1	germany	GPE
ajssms-499	79	2	china	GPE
ajssms-499	79	3	ac	ORG
ajssms-499	80	1	iia	ORG
ajssms-499	80	2	2012	DATE
ajssms-499	81	1	sterck	ORG
ajssms-499	81	2	bouckaert	PERSON
ajssms-499	81	3	2006	DATE
ajssms-499	82	1	the international organization of supreme audit	ORG
ajssms-499	82	2	intosai	ORG
ajssms-499	82	3	2010	DATE
ajssms-499	85	1	1110	CARDINAL
ajssms-499	85	2	ac	ORG
ajssms-499	88	1	2014	DATE
ajssms-499	88	2	nigerian	NORP
ajssms-499	89	1	nigerian	NORP
ajssms-499	90	1	erasmus	NORP
ajssms-499	90	2	2009	DATE
ajssms-499	90	3	south africa	GPE
ajssms-499	91	1	iia	ORG
ajssms-499	91	2	2004	DATE
ajssms-499	91	3	iia	ORG
ajssms-499	91	4	2012	DATE
ajssms-499	92	1	ac	ORG
ajssms-499	92	2	norman et al	PERSON
ajssms-499	93	1	2010	DATE
ajssms-499	93	2	ac	ORG
ajssms-499	95	1	ac	ORG
ajssms-499	96	1	ac	ORG
ajssms-499	97	1	ac	ORG
ajssms-499	97	2	goodwin	PERSON
ajssms-499	97	3	yeo	PERSON
ajssms-499	97	4	2001	DATE
ajssms-499	97	5	manson	GPE
ajssms-499	97	6	2001	DATE
ajssms-499	97	7	rittengberg	ORG
ajssms-499	97	8	2001	DATE
ajssms-499	97	9	christopher et al.	PERSON
ajssms-499	97	10	2009	DATE
ajssms-499	97	11	muqattash, 2013	DATE
ajssms-499	98	1	ac	ORG
ajssms-499	98	2	goodwin	PERSON
ajssms-499	98	3	yeo	PERSON
ajssms-499	98	4	2001	DATE
ajssms-499	98	5	iia	ORG
ajssms-499	98	6	2009	DATE
ajssms-499	99	1	ac	ORG
ajssms-499	99	2	2002	DATE
ajssms-499	100	1	ac	ORG
ajssms-499	101	1	fearnley	ORG
ajssms-499	101	2	beattie	GPE
ajssms-499	101	3	2004	DATE
ajssms-499	101	4	ahmad et al.	PERSON
ajssms-499	101	5	2009	DATE
ajssms-499	102	1	ac	ORG
ajssms-499	102	2	bronson et al.	PERSON
ajssms-499	102	3	2009	DATE
ajssms-499	103	1	professional bodies asian journal of social sciences	ORG
ajssms-499	103	2	2016	DATE
ajssms-499	103	3	3(4	DATE
ajssms-499	103	4	266	CARDINAL
ajssms-499	103	5	ac	ORG
ajssms-499	103	6	iia	ORG
ajssms-499	103	7	2004	DATE
ajssms-499	103	8	ghareeb	PERSON
ajssms-499	103	9	2014	DATE
ajssms-499	104	1	ghana	GPE
ajssms-499	104	2	section 19	LAW
ajssms-499	104	3	2003	DATE
ajssms-499	104	4	658	CARDINAL
ajssms-499	105	1	ghana	GPE
ajssms-499	105	2	187,188	CARDINAL
ajssms-499	105	3	189	CARDINAL
ajssms-499	105	4	1992	DATE
ajssms-499	105	5	ghana	GPE
ajssms-499	106	1	ghana	GPE
ajssms-499	106	2	ghana	GPE
ajssms-499	106	3	1972	DATE
ajssms-499	106	4	1979	DATE
ajssms-499	107	1	2000	DATE
ajssms-499	107	2	584	CARDINAL
ajssms-499	107	3	1972	DATE
ajssms-499	107	4	1979	DATE
ajssms-499	108	1	2003	DATE
ajssms-499	108	2	654	CARDINAL
ajssms-499	108	3	section 44 sub-section	LAW
ajssms-499	108	4	584	CARDINAL
ajssms-499	109	1	ghanaian	NORP
ajssms-499	109	2	2003	DATE
ajssms-499	109	3	658	CARDINAL
ajssms-499	110	1	section 16(i	LAW
ajssms-499	110	2	658	CARDINAL
ajssms-499	111	1	ghana	GPE
ajssms-499	111	2	2000	DATE
ajssms-499	111	3	584	CARDINAL
ajssms-499	111	4	section 30(1	LAW
ajssms-499	111	5	aric	ORG
ajssms-499	111	6	ac	ORG
ajssms-499	112	1	section 30(2a	LAW
ajssms-499	112	2	584	CARDINAL
ajssms-499	112	3	aric	ORG
ajssms-499	113	1	3	CARDINAL
ajssms-499	113	2	doa	PERSON
ajssms-499	114	1	ten	CARDINAL
ajssms-499	114	2	polytechnics	PERSON
ajssms-499	115	1	doa	PERSON
ajssms-499	115	2	polytechnics	ORG
ajssms-499	116	1	five	CARDINAL
ajssms-499	116	2	5	CARDINAL
ajssms-499	116	3	ten	CARDINAL
ajssms-499	116	4	polytechnics	PERSON
ajssms-499	116	5	polytechnics	NORP
ajssms-499	117	1	polytechnics	PERSON
ajssms-499	118	1	four	CARDINAL
ajssms-499	118	2	4	CARDINAL
ajssms-499	118	3	three	CARDINAL
ajssms-499	118	4	3	CARDINAL
ajssms-499	123	1	the ghana audit service	ORG
ajssms-499	125	1	four	CARDINAL
ajssms-499	125	2	4) weeks	DATE
ajssms-499	127	1	3.1	CARDINAL
ajssms-499	127	2	ten	CARDINAL
ajssms-499	127	3	doa	PERSON
ajssms-499	127	4	seven	CARDINAL
ajssms-499	127	5	7	CARDINAL
ajssms-499	127	6	70%	PERCENT
ajssms-499	128	1	polytechnics	ORG
ajssms-499	128	2	iia	ORG
ajssms-499	129	1	1100	CARDINAL
ajssms-499	129	2	iia	ORG
ajssms-499	130	1	1000-1	CARDINAL
ajssms-499	131	1	doa	PERSON
ajssms-499	134	1	their day to day	DATE
ajssms-499	135	1	one	CARDINAL
ajssms-499	135	2	doa	PERSON
ajssms-499	135	3	polytechnics	NORP
ajssms-499	136	1	iia	ORG
ajssms-499	137	1	1110	CARDINAL
ajssms-499	137	2	cae	ORG
ajssms-499	138	1	ac	ORG
ajssms-499	139	1	doa	PERSON
ajssms-499	139	2	polytechnics	NORP
ajssms-499	139	3	aric	ORG
ajssms-499	140	1	godwin	GPE
ajssms-499	140	2	2004	DATE
ajssms-499	140	3	al.	PERSON
ajssms-499	140	4	2014	DATE
ajssms-499	141	1	iau	ORG
ajssms-499	143	1	ac	ORG
ajssms-499	143	2	asian	NORP
ajssms-499	143	3	social sciences	ORG
ajssms-499	143	4	2016	DATE
ajssms-499	143	5	3(4	DATE
ajssms-499	143	6	266	CARDINAL
ajssms-499	143	7	ac	ORG
ajssms-499	143	8	doa	PERSON
ajssms-499	143	9	ac	ORG
ajssms-499	143	10	ac	ORG
ajssms-499	144	1	ac	ORG
ajssms-499	144	2	ghana	GPE
ajssms-499	145	1	section 30(1	LAW
ajssms-499	145	2	2000	DATE
ajssms-499	145	3	584	CARDINAL
ajssms-499	145	4	ghana	GPE
ajssms-499	145	5	aric	ORG
ajssms-499	146	1	section 16(8	LAW
ajssms-499	146	2	2003	DATE
ajssms-499	146	3	658	CARDINAL
ajssms-499	146	4	section 30(1	LAW
ajssms-499	146	5	584	CARDINAL
ajssms-499	147	1	30(1	CARDINAL
ajssms-499	147	2	584	CARDINAL
ajssms-499	147	3	658	CARDINAL
ajssms-499	147	4	aric	ORG
ajssms-499	148	1	two	CARDINAL
ajssms-499	148	2	aric	ORG
ajssms-499	150	1	aric	ORG
ajssms-499	150	2	ghana	GPE
ajssms-499	151	1	ac	ORG
ajssms-499	151	2	ac	ORG
ajssms-499	152	1	iia	ORG
ajssms-499	153	1	aric	ORG
ajssms-499	153	2	584	CARDINAL
ajssms-499	153	3	652	CARDINAL
ajssms-499	154	1	4	CARDINAL
ajssms-499	155	1	ac	ORG
ajssms-499	155	2	ghanaian polytechnics	ORG
ajssms-499	156	1	the ghanaian polytechnics	ORG
ajssms-499	156	2	ghanaian polytechnics	ORG
ajssms-499	157	1	ghana	GPE
ajssms-499	158	1	polytechnics	ORG
ajssms-499	159	1	seven	CARDINAL
ajssms-499	159	2	doa	PERSON
ajssms-499	161	1	ghanaian	NORP
ajssms-499	161	2	polytechnics	PERSON
ajssms-499	161	3	ac	ORG
ajssms-499	161	4	polytechnics	PERSON
ajssms-499	163	1	polytechnics	NORP
ajssms-499	163	2	ghana	GPE
ajssms-499	164	1	the ghanaian polytechnics	ORG
ajssms-499	165	1	ac	ORG
ajssms-499	165	2	aric	ORG
ajssms-499	165	3	ghanaian polytechnics	ORG
ajssms-499	165	4	aric	ORG
ajssms-499	166	1	ghanaian polytechnics	ORG
ajssms-499	168	1	doa	PERSON
ajssms-499	169	1	polytechnics	ORG
ajssms-499	170	1	ac	ORG
ajssms-499	170	2	doa	PERSON
ajssms-499	171	1	2000	DATE
ajssms-499	171	2	584	CARDINAL
ajssms-499	171	3	2003	DATE
ajssms-499	171	4	658	CARDINAL
ajssms-499	172	1	aric	ORG
ajssms-499	173	1	aric	ORG
ajssms-499	173	2	ghanaian	NORP
ajssms-499	174	1	ahmad	PERSON
ajssms-499	174	2	r. othman	PERSON
ajssms-499	174	3	k. jusoff	PERSON
ajssms-499	174	4	2009	DATE
ajssms-499	175	1	malaysian	NORP
ajssms-499	176	1	5(9	CARDINAL
ajssms-499	176	2	53-62	DATE
ajssms-499	177	1	s.k.	GPE
ajssms-499	177	2	2011	DATE
ajssms-499	179	1	11(4	DATE
ajssms-499	179	2	306	CARDINAL
ajssms-499	179	3	s.	PERSON
ajssms-499	179	4	a. ghareeb	PERSON
ajssms-499	179	5	2014	DATE
ajssms-499	180	1	saudi arabia	GPE
ajssms-499	181	1	5(1	CARDINAL
ajssms-499	181	2	93	CARDINAL
ajssms-499	182	1	american institute of certified	ORG
ajssms-499	182	2	aicpa	ORG
ajssms-499	182	3	2010	DATE
ajssms-499	183	1	aicpa	ORG
ajssms-499	184	1	new york	GPE
ajssms-499	184	2	aicpa	ORG
ajssms-499	185	1	anderson	PERSON
ajssms-499	185	2	j., d. lowe	GPE
ajssms-499	185	3	1993	DATE
ajssms-499	187	1	14(4	CARDINAL
ajssms-499	187	2	711	CARDINAL
ajssms-499	188	1	bronson	GPE
ajssms-499	188	2	s.n.	GPE
ajssms-499	188	3	j.f.	GPE
ajssms-499	188	4	carcello	ORG
ajssms-499	188	5	c.w. hollingsworth	PERSON
ajssms-499	188	6	t.l. neal	PERSON
ajssms-499	188	7	2009	DATE
ajssms-499	189	1	28(4	CARDINAL
ajssms-499	189	2	265-280	CARDINAL
ajssms-499	190	1	carcello	ORG
ajssms-499	190	2	j.v.	GPE
ajssms-499	190	3	d.r. hermanson	PERSON
ajssms-499	190	4	k. raghunandan	PERSON
ajssms-499	190	5	2005	DATE
ajssms-499	193	1	19(2	DATE
ajssms-499	193	2	69	CARDINAL
ajssms-499	194	1	cbok	ORG
ajssms-499	194	2	2015	DATE
ajssms-499	197	1	christopher	PERSON
ajssms-499	197	2	j., g. sarens	PERSON
ajssms-499	197	3	p. leung	PERSON
ajssms-499	197	4	2009	DATE
ajssms-499	198	1	australia	GPE
ajssms-499	199	1	22(2	CARDINAL
ajssms-499	199	2	200	CARDINAL
ajssms-499	200	1	cohen, a. and g. sayag	PERSON
ajssms-499	200	2	2010	DATE
ajssms-499	201	1	israeli	NORP
ajssms-499	202	1	australian	NORP
ajssms-499	202	2	20(3	CARDINAL
ajssms-499	202	3	296	CARDINAL
ajssms-499	203	1	deangelo	PERSON
ajssms-499	203	2	l.e.	GPE
ajssms-499	203	3	1981	DATE
ajssms-499	205	1	3(2	CARDINAL
ajssms-499	205	2	113	CARDINAL
ajssms-499	206	1	erasmus	PERSON
ajssms-499	206	2	2009	DATE
ajssms-499	207	1	south african	NORP
ajssms-499	208	1	african journal of business management	ORG
ajssms-499	208	2	3(13	DATE
ajssms-499	208	3	926	CARDINAL
ajssms-499	209	1	fearnley	ORG
ajssms-499	209	2	s.	PERSON
ajssms-499	209	3	v. beattie	PERSON
ajssms-499	209	4	2004	DATE
ajssms-499	210	1	uk	GPE
ajssms-499	210	2	enron	ORG
ajssms-499	211	1	8(2	CARDINAL
ajssms-499	211	2	117	CARDINAL
ajssms-499	212	1	asian	NORP
ajssms-499	212	2	social sciences	ORG
ajssms-499	212	3	2016	DATE
ajssms-499	212	4	3(4	DATE
ajssms-499	212	5	266	CARDINAL
ajssms-499	212	6	j., 2004	GPE
ajssms-499	214	1	19(5	DATE
ajssms-499	214	2	640–650	DATE
ajssms-499	215	1	goodwin	PERSON
ajssms-499	215	2	j.	PERSON
ajssms-499	215	3	t.y. yeo	PERSON
ajssms-499	215	4	2001	DATE
ajssms-499	216	1	two	CARDINAL
ajssms-499	216	2	singapore	GPE
ajssms-499	217	1	international journal of auditing	ORG
ajssms-499	217	2	5(2	DATE
ajssms-499	217	3	107	CARDINAL
ajssms-499	218	1	gray,	ORG
ajssms-499	218	2	i.	PERSON
ajssms-499	218	3	s. manson	PERSON
ajssms-499	218	4	2001	DATE
ajssms-499	220	1	u.k: thomson learning	ORG
ajssms-499	221	1	iia	ORG
ajssms-499	221	2	1999	DATE
ajssms-499	223	1	http://www.theiia.org/guidance/standards-and-guidance/ippf/definition-of-internalauditing/. iia	ORG
ajssms-499	223	2	2009	DATE
ajssms-499	225	1	http://www.theiia.org/.	CARDINAL
ajssms-499	225	2	2009	DATE
ajssms-499	227	1	http//www.theiia.org	ORG
ajssms-499	228	1	iia	ORG
ajssms-499	228	2	2012	DATE
ajssms-499	231	1	2010	DATE
ajssms-499	233	1	new york	GPE
ajssms-499	234	1	intosai	ORG
ajssms-499	234	2	2010	DATE
ajssms-499	236	1	http://www.intosai.org/. muqattash	GPE
ajssms-499	236	2	s.r.	GPE
ajssms-499	236	3	2013	DATE
ajssms-499	237	1	united arab emirates research	ORG
ajssms-499	238	1	4(16	DATE
ajssms-499	238	2	23-31	DATE
ajssms-499	239	1	norman	PERSON
ajssms-499	239	2	c., a. rose	PERSON
ajssms-499	239	3	j. rose	PERSON
ajssms-499	239	4	2010	DATE
ajssms-499	241	1	35(5	CARDINAL
ajssms-499	241	2	546	CARDINAL
ajssms-499	242	1	o.e.	GPE
ajssms-499	242	2	s.a. zaccheaus	PERSON
ajssms-499	242	3	o.m.	GPE
ajssms-499	242	4	o.m.	GPE
ajssms-499	242	5	a.t. oluwaseyi	PERSON
ajssms-499	242	6	2014	DATE
ajssms-499	243	1	nigeria	GPE
ajssms-499	244	1	asian journal of finance & accounting	ORG
ajssms-499	244	2	6(2	CARDINAL
ajssms-499	244	3	487-502	CARDINAL
ajssms-499	244	4	paape	PERSON
ajssms-499	244	5	l.	PERSON
ajssms-499	244	6	2007	DATE
ajssms-499	246	1	phd dissertation	PERSON
ajssms-499	246	2	erasmus research institute of management	ORG
ajssms-499	246	3	erasmus university	ORG
ajssms-499	246	4	netherlands	GPE
ajssms-499	247	1	richard	PERSON
ajssms-499	247	2	g.b.	PERSON
ajssms-499	247	3	d.l. jordan	GPE
ajssms-499	247	4	2000	DATE
ajssms-499	249	1	4(2	CARDINAL
ajssms-499	249	2	169	CARDINAL
ajssms-499	250	1	rittengberg	GPE
ajssms-499	250	2	l.e.	GPE
ajssms-499	250	3	2001	DATE
ajssms-499	252	1	orlanda	PERSON
ajssms-499	252	2	florida	GPE
ajssms-499	253	1	g.	PERSON
ajssms-499	253	2	i. de beelde	PERSON
ajssms-499	253	3	2006	DATE
ajssms-499	255	1	10(3	CARDINAL
ajssms-499	255	2	219	CARDINAL
ajssms-499	256	1	2002	DATE
ajssms-499	257	1	sarbanes-oxley	ORG
ajssms-499	257	2	2002	DATE
ajssms-499	258	1	http://www.icaew.com/en/library/subject-gateways/corporate-governance/sarbanesoxley	ORG
ajssms-499	259	1	sterck	ORG
ajssms-499	259	2	m. and g. bouckaert	PERSON
ajssms-499	259	3	2006	DATE
ajssms-499	261	1	49	CARDINAL
ajssms-499	262	1	stewart	PERSON
ajssms-499	262	2	j. and n. subramaniam	PERSON
ajssms-499	262	3	2010	DATE
ajssms-499	264	1	328-360	DATE
ajssms-499	265	1	the institute of internal	ORG
ajssms-499	265	2	iia	ORG
ajssms-499	265	3	2004	DATE
ajssms-499	268	1	theofanis	NORP
ajssms-499	268	2	k.	PERSON
ajssms-499	268	3	n. giovanis	PERSON
ajssms-499	268	4	2011	DATE
ajssms-499	269	1	greek	NORP
ajssms-499	270	1	4(1	DATE
ajssms-499	270	2	19	CARDINAL
ajssms-499	271	1	k., 2005	PERSON
ajssms-499	273	1	489	CARDINAL
ajssms-499	274	1	whittington	GPE
ajssms-499	274	2	o.r.	GPE
ajssms-499	274	3	k. pany	PERSON
ajssms-499	274	4	2004	DATE
ajssms-499	276	1	new york	GPE
ajssms-499	276	2	mcgraw-hill	ORG
ajssms-499	277	1	bibliography audit service	ORG
ajssms-499	277	2	2000	DATE
ajssms-499	278	1	(act 654	CARDINAL
ajssms-499	278	2	accra	GPE
ajssms-499	278	3	ghana	GPE
ajssms-499	278	4	ghana	GPE
ajssms-499	278	5	1992	DATE
ajssms-499	279	1	accra	ORG
ajssms-499	279	2	ghana	GPE
ajssms-499	279	3	2003	DATE
ajssms-499	280	1	654	CARDINAL
ajssms-499	280	2	accra	GPE
ajssms-499	280	3	ghana	GPE
ajssms-499	281	1	2003	DATE
ajssms-499	282	1	658	CARDINAL
ajssms-499	282	2	accra	ORG
ajssms-499	282	3	ghana	GPE
ajssms-499	283	1	2003	DATE
ajssms-499	284	1	663	CARDINAL
ajssms-499	284	2	accra	GPE
ajssms-499	284	3	ghana	GPE
ajssms-499	285	1	asian online journal publishing group	ORG
ajssms-499	288	1	http://www.icaew.com/en/library/subject-gateways/corporate-governance/sarbanes-oxley http://www.icaew.com/en/library/subject-gateways/corporate-governance/sarbanes-oxley http://www.theiia.org/?doc_id=1499	ORG