id	sid	eid	entity	type
cjfa-3272	1	1	copernican journal of finance & accounting e-issn 2300-3065	ORG
cjfa-3272	1	2	2300-12402014	CARDINAL
cjfa-3272	1	3	3	CARDINAL
cjfa-3272	1	4	1 date	CARDINAL
cjfa-3272	1	5	march 3, 2014	DATE
cjfa-3272	1	6	march 23, 2014	DATE
cjfa-3272	2	1	nicolaus copernicus university	ORG
cjfa-3272	2	2	13a	DATE
cjfa-3272	2	3	87	CARDINAL
cjfa-3272	2	4	poland	GPE
cjfa-3272	2	5	56 611	CARDINAL
cjfa-3272	3	1	torun school of banking	ORG
cjfa-3272	3	2	87	CARDINAL
cjfa-3272	3	3	poland	GPE
cjfa-3272	3	4	691	CARDINAL
cjfa-3272	3	5	kołosowska b.	PERSON
cjfa-3272	3	6	voss g.	PERSON
cjfa-3272	3	7	2014	DATE
cjfa-3272	5	1	copernican journal of finance & accounting	ORG
cjfa-3272	5	2	3(1	CARDINAL
cjfa-3272	6	1	bożena kołosowska	PERSON
cjfa-3272	6	2	nicolaus copernicus university	ORG
cjfa-3272	6	3	voss**	PERSON
cjfa-3272	7	1	j e l	PERSON
cjfa-3272	13	1	bożena kołosowska	PERSON
cjfa-3272	13	2	jako	PERSON
cjfa-3272	13	3	zaufania publicznego	GPE
cjfa-3272	13	4	na alternatywnym	PERSON
cjfa-3272	13	5	obrotu	TIME
cjfa-3272	13	6	słowa kluczowe	PERSON
cjfa-3272	13	7	audyt	GPE
cjfa-3272	13	8	standardy etyczne	PERSON
cjfa-3272	14	1	j e l:	PERSON
cjfa-3272	15	1	abstrakt	PERSON
cjfa-3272	15	2	rolę audytorów wewnętrznych	ORG
cjfa-3272	15	3	notowanych na newconnect	PERSON
cjfa-3272	16	1	założenia emitentami są małe	ORG
cjfa-3272	16	2	które oczekują odpowiedniego wsparcia	ORG
cjfa-3272	17	1	odpowiadając za	PERSON
cjfa-3272	17	2	muszą oczywiście podlegać	ORG
cjfa-3272	17	3	odpowiednim regulacjom prawnym	PERSON
cjfa-3272	18	1	jednakże z	PERSON
cjfa-3272	18	2	założenia	DATE
cjfa-3272	18	3	nie wszystkie kwestie	ORG
cjfa-3272	18	4	autoryzowanych doradców zostały	ORG
cjfa-3272	18	5	jeszcze	GPE
cjfa-3272	19	1	wprowadzanie coraz	ORG
cjfa-3272	19	2	bardziej	GPE
cjfa-3272	19	3	zwiększenia przejrzystości	GPE
cjfa-3272	19	4	zapewnienia większego	GPE
cjfa-3272	19	5	jego uczestnikom	PERSON
cjfa-3272	19	6	zachowania	DATE
cjfa-3272	19	7	które nie powinny	ORG
cjfa-3272	19	8	pojawić	ORG
cjfa-3272	20	1	bożena kołosowska	PERSON
cjfa-3272	20	2	voss	PERSON
cjfa-3272	21	1	3000	CARDINAL
cjfa-3272	21	2	bc	ORG
cjfa-3272	21	3	mesopotamia	LOC
cjfa-3272	22	1	mesopotamian	NORP
cjfa-3272	24	1	thousands of years	DATE
cjfa-3272	24	2	two	CARDINAL
cjfa-3272	24	3	2011	DATE
cjfa-3272	24	4	25	DATE
cjfa-3272	29	1	85	CARDINAL
cjfa-3272	33	1	2013	DATE
cjfa-3272	33	2	17	CARDINAL
cjfa-3272	35	1	the warsaw stock exchange	ORG
cjfa-3272	38	1	the 20th century	DATE
cjfa-3272	38	2	the beginning of the 20th century	DATE
cjfa-3272	39	1	1934	DATE
cjfa-3272	39	2	the securities and exchange commission	ORG
cjfa-3272	39	3	sec	ORG
cjfa-3272	39	4	the united states	GPE
cjfa-3272	40	1	1930s	DATE
cjfa-3272	40	2	sec	ORG
cjfa-3272	40	3	bożena kołosowska	PERSON
cjfa-3272	41	1	sec	ORG
cjfa-3272	42	1	the first half of the 20th century	DATE
cjfa-3272	42	2	meigs	GPE
cjfa-3272	42	3	1960	DATE
cjfa-3272	42	4	377	CARDINAL
cjfa-3272	43	1	1942	DATE
cjfa-3272	43	2	new york	GPE
cjfa-3272	44	1	the 1990s	DATE
cjfa-3272	45	1	american	NORP
cjfa-3272	46	1	iia	ORG
cjfa-3272	46	2	enron	ORG
cjfa-3272	46	3	a. andersen	PERSON
cjfa-3272	48	1	today	DATE
cjfa-3272	49	1	polish	NORP
cjfa-3272	49	2	kołosowska b.	PERSON
cjfa-3272	49	3	bartoszewicz a.	PERSON
cjfa-3272	49	4	2014	DATE
cjfa-3272	50	1	272	CARDINAL
cjfa-3272	50	2	296	CARDINAL
cjfa-3272	50	3	chapter vi	PERSON
cjfa-3272	50	4	27	CARDINAL
cjfa-3272	53	1	the warsaw stock exchange	ORG
cjfa-3272	53	2	http://www.ipo.pl	ORG
cjfa-3272	54	1	centuries	DATE
cjfa-3272	55	1	87	CARDINAL
cjfa-3272	55	2	2013	DATE
cjfa-3272	55	3	239	CARDINAL
cjfa-3272	61	1	the institute of internal auditors	ORG
cjfa-3272	63	1	latin	NORP
cjfa-3272	64	1	poland	GPE
cjfa-3272	64	2	the 1990s	DATE
cjfa-3272	66	1	2005	DATE
cjfa-3272	66	2	33	DATE
cjfa-3272	68	1	1	CARDINAL
cjfa-3272	69	1	table1	ORG
cjfa-3272	70	1	bożena kołosowska	PERSON
cjfa-3272	70	2	the year	DATE
cjfa-3272	70	3	o	DATE
cjfa-3272	70	4	2013	DATE
cjfa-3272	70	5	16	DATE
cjfa-3272	72	1	2011	DATE
cjfa-3272	72	2	14	DATE
cjfa-3272	73	1	polish	NORP
cjfa-3272	73	2	the warsaw stock exchange	ORG
cjfa-3272	74	1	warsaw stock exchange	ORG
cjfa-3272	74	2	2011	DATE
cjfa-3272	74	3	19	DATE
cjfa-3272	75	1	2006	DATE
cjfa-3272	75	2	6	CARDINAL
cjfa-3272	76	1	poland	GPE
cjfa-3272	79	1	the warsaw stock exchange	ORG
cjfa-3272	81	1	89	CARDINAL
cjfa-3272	83	1	first	ORDINAL
cjfa-3272	84	1	daily	DATE
cjfa-3272	87	1	motivation1	PRODUCT
cjfa-3272	88	1	the warsaw stock exchange	ORG
cjfa-3272	90	1	20 million euro	MONEY
cjfa-3272	91	1	between several hundred thousand to a dozen or so million zloty	CARDINAL
cjfa-3272	91	2	86–87	CARDINAL
cjfa-3272	93	1	eca	ORG
cjfa-3272	93	2	mva	ORG
cjfa-3272	94	1	bożena kołosowska	PERSON
cjfa-3272	94	2	banks2	ORG
cjfa-3272	95	1	chapter four	LAW
cjfa-3272	98	1	nc	GPE
cjfa-3272	101	1	nc	GPE
cjfa-3272	101	2	2013	DATE
cjfa-3272	101	3	123	CARDINAL
cjfa-3272	102	1	several years	DATE
cjfa-3272	102	2	nc	GPE
cjfa-3272	106	1	2012	DATE
cjfa-3272	106	2	one	CARDINAL
cjfa-3272	107	1	one	CARDINAL
cjfa-3272	107	2	nc	GPE
cjfa-3272	108	1	remu2	PERSON
cjfa-3272	108	2	nc	GPE
cjfa-3272	108	3	m. buszko	PERSON
cjfa-3272	108	4	2010	DATE
cjfa-3272	108	5	nowy	GPE
cjfa-3272	108	6	rozwój małych	PERSON
cjfa-3272	108	7	w polsce	PERSON
cjfa-3272	109	1	w warunkach kryzysu finansowego	PERSON
cjfa-3272	110	1	593	CARDINAL
cjfa-3272	111	1	problemy zarządzania	PERSON
cjfa-3272	112	1	szczecińskiego	PERSON
cjfa-3272	112	2	szczecin	PERSON
cjfa-3272	112	3	21	CARDINAL
cjfa-3272	113	1	91	CARDINAL
cjfa-3272	114	1	at least 2 years	DATE
cjfa-3272	115	1	1st january 2009	DATE
cjfa-3272	116	1	annual	DATE
cjfa-3272	121	1	the year 2013 the period	DATE
cjfa-3272	121	2	3 years	DATE
cjfa-3272	121	3	one year	DATE
cjfa-3272	122	1	nc	GPE
cjfa-3272	126	1	the year 2014	DATE
cjfa-3272	126	2	the warsaw stock exchange	ORG
cjfa-3272	126	3	4	CARDINAL
cjfa-3272	126	4	13	CARDINAL
cjfa-3272	126	5	one	CARDINAL
cjfa-3272	126	6	20,000	CARDINAL
cjfa-3272	126	7	pln	FAC
cjfa-3272	126	8	bożena kołosowska	PERSON
cjfa-3272	127	1	2	CARDINAL
cjfa-3272	127	2	newconnect year	DATE
cjfa-3272	128	1	2009 1 1	DATE
cjfa-3272	128	2	14.12.2013	CARDINAL
cjfa-3272	129	1	2	CARDINAL
cjfa-3272	129	2	the last year	DATE
cjfa-3272	131	1	the years 2013–2009	DATE
cjfa-3272	132	1	ipo s.a.	ORG
cjfa-3272	132	2	capital kopernik s.a..	ORG
cjfa-3272	132	3	taurus s.a.	ORG
cjfa-3272	132	4	2012	DATE
cjfa-3272	133	1	s.a.	GPE
cjfa-3272	133	2	kancelaria ruciński	PERSON
cjfa-3272	133	3	klaudiusz	ORG
cjfa-3272	133	4	wolny ekspert	PERSON
cjfa-3272	138	1	karmańska 2005	EVENT
cjfa-3272	138	2	139	DATE
cjfa-3272	138	3	93	CARDINAL
cjfa-3272	140	1	2013	DATE
cjfa-3272	140	2	276	CARDINAL
cjfa-3272	149	1	bożena kołosowska	PERSON
cjfa-3272	149	2	2012	DATE
cjfa-3272	149	3	rynki finansowe	PERSON
cjfa-3272	149	4	wydawnictwo c.h	PERSON
cjfa-3272	149	5	beck	PERSON
cjfa-3272	149	6	warszawa	PERSON
cjfa-3272	150	1	bartoszewicz a. (	PERSON
cjfa-3272	150	2	2011	DATE
cjfa-3272	150	3	wewnętrznego	GPE
cjfa-3272	150	4	w polsce	PERSON
cjfa-3272	150	5	cedewu	PERSON
cjfa-3272	150	6	warszawa	PERSON
cjfa-3272	150	7	14	CARDINAL
cjfa-3272	151	1	gabryel t.	PERSON
cjfa-3272	151	2	dariusz zarzecki	PERSON
cjfa-3272	151	3	18.06.2013	DATE
cjfa-3272	152	1	gerakos j.	PERSON
cjfa-3272	152	2	lang m.	PERSON
cjfa-3272	152	3	maffett m.	PERSON
cjfa-3272	152	4	2011	DATE
cjfa-3272	152	5	the university of chicago	ORG
cjfa-3272	152	6	scholl of business	ORG
cjfa-3272	152	7	chicago	GPE
cjfa-3272	152	8	http://ssrn.com/abstract=1739137	GPE
cjfa-3272	152	9	14.03.2012	CARDINAL
cjfa-3272	154	1	jajuga k. (	PERSON
cjfa-3272	154	2	2006	DATE
cjfa-3272	154	3	rynek wtórny papierów wartościowych	ORG
cjfa-3272	154	4	knf	ORG
cjfa-3272	154	5	6	DATE
cjfa-3272	154	6	karmańska a. (	PERSON
cjfa-3272	154	7	2005	DATE
cjfa-3272	155	1	w dydaktyce rachunkowości	PERSON
cjfa-3272	156	1	zeszyty teoretyczne rachunkowości	PERSON
cjfa-3272	156	2	26	CARDINAL
cjfa-3272	156	3	82	CARDINAL
cjfa-3272	157	1	kizukiewicz t.	PERSON
cjfa-3272	157	2	2013	DATE
cjfa-3272	157	3	audyt	GPE
cjfa-3272	157	4	strukturze kontroli	PERSON
cjfa-3272	157	5	16	CARDINAL
cjfa-3272	158	1	kołosowska b.	PERSON
cjfa-3272	158	2	2013	DATE
cjfa-3272	158	3	kapitałowy w polsce	PERSON
cjfa-3272	158	4	cedewu	PERSON
cjfa-3272	158	5	warszawa	ORG
cjfa-3272	158	6	123	CARDINAL
cjfa-3272	159	1	kołosowska b.	PERSON
cjfa-3272	159	2	bartoszewicz a.	PERSON
cjfa-3272	159	3	2014	DATE
cjfa-3272	160	1	272–296	CARDINAL
cjfa-3272	160	2	dział vi	PERSON
cjfa-3272	160	3	audyt wewnętrzny	PERSON
cjfa-3272	160	4	oraz koordynacja	PERSON
cjfa-3272	161	1	wewnętrznego	GPE
cjfa-3272	161	2	w	GPE
cjfa-3272	161	3	finansów publicznych	PERSON
cjfa-3272	161	4	:] ustawa	PERSON
cjfa-3272	161	5	ch beck	PERSON
cjfa-3272	161	6	warszawa	PERSON
cjfa-3272	162	1	kosiński k.	PERSON
cjfa-3272	163	1	2013	DATE
cjfa-3272	164	1	odnowa newconnect	PERSON
cjfa-3272	164	2	1	CARDINAL
cjfa-3272	166	1	2011	DATE
cjfa-3272	166	2	19	CARDINAL
cjfa-3272	167	1	meigs w. b.	PERSON
cjfa-3272	167	2	1960	DATE
cjfa-3272	169	1	2	CARDINAL
cjfa-3272	169	2	35	CARDINAL
cjfa-3272	169	3	377	CARDINAL
cjfa-3272	170	1	moeller r.	PERSON
cjfa-3272	170	2	2011	DATE
cjfa-3272	170	3	audyt wewnętrzny	GPE
cjfa-3272	170	4	oficyna wolters kluwer	ORG
cjfa-3272	170	5	warszawa	ORG
cjfa-3272	170	6	25	CARDINAL
cjfa-3272	171	1	sawicki k.	PERSON
cjfa-3272	171	2	2013	DATE
cjfa-3272	171	3	w zakresie	FAC
cjfa-3272	171	4	kontroli	PERSON
cjfa-3272	171	5	zarządczej	GPE
cjfa-3272	171	6	kontrola	GPE
cjfa-3272	171	7	zarządcza oraz	PERSON
cjfa-3272	171	8	audyt	GPE
cjfa-3272	171	9	wewnętrzny w	ORG
cjfa-3272	172	1	k. winiarska	PERSON
cjfa-3272	172	2	ed	PERSON
cjfa-3272	173	1	szczecińskiego	PERSON
cjfa-3272	173	2	szczecin	PERSON
cjfa-3272	173	3	239	CARDINAL
cjfa-3272	174	1	2013	DATE
cjfa-3272	175	1	kontrola zarządcza	PERSON
cjfa-3272	175	2	audyt	GPE
cjfa-3272	176	1	c.h	PERSON
cjfa-3272	176	2	beck	PERSON
cjfa-3272	176	3	warszawa	PERSON
cjfa-3272	176	4	276	CARDINAL
cjfa-3272	177	1	ustawa z	ORG
cjfa-3272	177	2	27	CARDINAL
cjfa-3272	177	3	2009	DATE
cjfa-3272	177	4	r.	NORP
cjfa-3272	179	1	2009	DATE
cjfa-3272	179	2	poz	ORG
cjfa-3272	180	1	1240	CARDINAL
cjfa-3272	180	2	1241	CARDINAL
cjfa-3272	182	1	winiarska	ORG
cjfa-3272	182	2	k. (2005	DATE
cjfa-3272	182	3	audytu wewnętrznego	PERSON
cjfa-3272	182	4	33	DATE
cjfa-3272	183	1	winiarska	ORG
cjfa-3272	183	2	2013	DATE
cjfa-3272	183	3	kontrola	ORG
cjfa-3272	183	4	zarządcza oraz	PERSON
cjfa-3272	183	5	audyt	GPE
cjfa-3272	183	6	wewnętrzny w	ORG
cjfa-3272	184	1	uniwersytet szczeciński	ORG
cjfa-3272	184	2	szczecin	ORG
cjfa-3272	184	3	17	CARDINAL
cjfa-3272	186	1	95	CARDINAL
cjfa-3272	186	2	14.12.2013	CARDINAL
cjfa-3272	187	1	20.12.2013	CARDINAL
cjfa-3272	189	1	5	CARDINAL
cjfa-3272	189	2	systemu obrotu	ORG
cjfa-3272	189	3	według	ORG
cjfa-3272	189	4	stanu prawnego	GPE
cjfa-3272	189	5	1czerwca 2013	DATE
cjfa-3272	190	1	doradca w alternatywnym	PERSON
cjfa-3272	190	2	systemie obrotu	PERSON