id	sid	eid	entity	type
cjfa-35473	1	1	march 26,2021	DATE
cjfa-35473	1	2	2,2021	CARDINAL
cjfa-35473	2	1	addis ababa university school of commerce	ORG
cjfa-35473	2	2	ethiopia	GPE
cjfa-35473	2	3	ethiopia	GPE
cjfa-35473	2	4	251911109648	DATE
cjfa-35473	4	1	https://orcid.org/0000-0001-5885-6539	PERSON
cjfa-35473	5	1	copernican journal of finance & accounting e-issn 2300-3065	ORG
cjfa-35473	5	2	2300-12402021	CARDINAL
cjfa-35473	5	3	10	CARDINAL
cjfa-35473	5	4	3	CARDINAL
cjfa-35473	5	5	d.t.	GPE
cjfa-35473	5	6	2021	CARDINAL
cjfa-35473	7	1	copernican journal of finance & accounting	ORG
cjfa-35473	7	2	10(3	CARDINAL
cjfa-35473	7	3	51–70	CARDINAL
cjfa-35473	8	1	ethiopia	GPE
cjfa-35473	9	1	j e l	PERSON
cjfa-35473	9	2	m12	ORG
cjfa-35473	9	3	m14	ORG
cjfa-35473	9	4	m16	ORG
cjfa-35473	9	5	l20	CARDINAL
cjfa-35473	12	1	ethiopia	GPE
cjfa-35473	13	1	ethiopia	GPE
cjfa-35473	15	1	100	CARDINAL
cjfa-35473	15	2	ethiopia	GPE
cjfa-35473	16	1	tiruneh52	ORG
cjfa-35473	18	1	paape	PERSON
cjfa-35473	18	2	melville	PERSON
cjfa-35473	18	3	2006	DATE
cjfa-35473	18	4	carcello	ORG
cjfa-35473	18	5	hermanson & raghunandan	ORG
cjfa-35473	18	6	2005	DATE
cjfa-35473	18	7	nagy & cenker	ORG
cjfa-35473	18	8	2002	DATE
cjfa-35473	19	1	1993	DATE
cjfa-35473	19	2	messier & schneider	ORG
cjfa-35473	19	3	1988	DATE
cjfa-35473	20	1	2006	DATE
cjfa-35473	21	1	adams, 1994)	ORG
cjfa-35473	22	1	1996	DATE
cjfa-35473	23	1	2008	DATE
cjfa-35473	23	2	mihret	GPE
cjfa-35473	23	3	yismaw	GPE
cjfa-35473	23	4	2007	DATE
cjfa-35473	23	5	roth	PERSON
cjfa-35473	23	6	2000	DATE
cjfa-35473	24	1	holm & laursen	ORG
cjfa-35473	24	2	2007	DATE
cjfa-35473	25	1	one	CARDINAL
cjfa-35473	25	2	gramling & maletta	ORG
cjfa-35473	25	3	1998, 2001	DATE
cjfa-35473	25	4	moore & hodgson	ORG
cjfa-35473	25	5	1993	DATE
cjfa-35473	26	1	the most recent decade	DATE
cjfa-35473	26	2	rusak & johnson	ORG
cjfa-35473	26	3	2007	DATE
cjfa-35473	28	1	first	ORDINAL
cjfa-35473	28	2	53	CARDINAL
cjfa-35473	28	3	ethiopia	GPE
cjfa-35473	28	4	mihret & admassu	ORG
cjfa-35473	28	5	2011	DATE
cjfa-35473	29	1	ethiopia	GPE
cjfa-35473	31	1	second	ORDINAL
cjfa-35473	32	1	endaya	GPE
cjfa-35473	32	2	hanefah	PERSON
cjfa-35473	32	3	2013	DATE
cjfa-35473	33	1	kandelousi	PERSON
cjfa-35473	33	2	2011	DATE
cjfa-35473	34	1	cohen & sayag	ORG
cjfa-35473	34	2	2010	DATE
cjfa-35473	35	1	2005	DATE
cjfa-35473	36	1	cohen & sayag	ORG
cjfa-35473	36	2	2010	DATE
cjfa-35473	36	3	george, theofanis & konstantinos	ORG
cjfa-35473	36	4	2015	DATE
cjfa-35473	36	5	badara	GPE
cjfa-35473	36	6	2015	DATE
cjfa-35473	37	1	alzeban & gwilliam	ORG
cjfa-35473	37	2	2014	DATE
cjfa-35473	38	1	beasley	PERSON
cjfa-35473	38	2	2011	DATE
cjfa-35473	38	3	43	CARDINAL
cjfa-35473	39	1	tackie	ORG
cjfa-35473	39	2	marfo-yiadom	PERSON
cjfa-35473	39	3	achina	ORG
cjfa-35473	39	4	2016	CARDINAL
cjfa-35473	39	5	ghana	GPE
cjfa-35473	40	1	2006	DATE
cjfa-35473	41	1	al.	GPE
cjfa-35473	41	2	2005	DATE
cjfa-35473	41	3	nagy & cenker	ORG
cjfa-35473	41	4	2002	DATE
cjfa-35473	42	1	2009	DATE
cjfa-35473	43	1	mihret	GPE
cjfa-35473	43	2	yismaw	GPE
cjfa-35473	43	3	2007	DATE
cjfa-35473	48	1	alzeban	GPE
cjfa-35473	48	2	gwilliam	ORG
cjfa-35473	48	3	2014	DATE
cjfa-35473	49	1	closeness mihret	ORG
cjfa-35473	49	2	2008	DATE
cjfa-35473	49	3	mihret	GPE
cjfa-35473	49	4	yismaw	GPE
cjfa-35473	49	5	2007	DATE
cjfa-35473	49	6	roth	PERSON
cjfa-35473	49	7	2000	DATE
cjfa-35473	51	1	brierley	GPE
cjfa-35473	51	2	gwilliam	ORG
cjfa-35473	51	3	2004	DATE
cjfa-35473	51	4	felix et al	PERSON
cjfa-35473	52	1	2001	DATE
cjfa-35473	53	1	alzeban	GPE
cjfa-35473	53	2	gwilliam	ORG
cjfa-35473	53	3	2014	DATE
cjfa-35473	53	4	saidin	PERSON
cjfa-35473	53	5	2014	DATE
cjfa-35473	53	6	2017	CARDINAL
cjfa-35473	56	1	schneider & church	ORG
cjfa-35473	56	2	2004	DATE
cjfa-35473	57	1	55	CARDINAL
cjfa-35473	58	1	devonish, 2006	DATE
cjfa-35473	59	1	oppenheim	ORG
cjfa-35473	59	2	1992	DATE
cjfa-35473	60	1	three	CARDINAL
cjfa-35473	60	2	bota-avram	ORG
cjfa-35473	60	3	2009	DATE
cjfa-35473	60	4	mihret	GPE
cjfa-35473	60	5	yismaw	GPE
cjfa-35473	60	6	2007	DATE
cjfa-35473	60	7	cohen	PERSON
cjfa-35473	60	8	2010	DATE
cjfa-35473	60	9	alzeban	GPE
cjfa-35473	60	10	gwilliam	ORG
cjfa-35473	60	11	2014	DATE
cjfa-35473	62	1	49	CARDINAL
cjfa-35473	64	1	pls	NORP
cjfa-35473	65	1	5	CARDINAL
cjfa-35473	67	1	5	CARDINAL
cjfa-35473	67	2	4	CARDINAL
cjfa-35473	67	3	3	CARDINAL
cjfa-35473	68	1	2	CARDINAL
cjfa-35473	69	1	1	CARDINAL
cjfa-35473	69	2	5	CARDINAL
cjfa-35473	69	3	4	CARDINAL
cjfa-35473	69	4	3	CARDINAL
cjfa-35473	69	5	2	CARDINAL
cjfa-35473	69	6	1	CARDINAL
cjfa-35473	70	1	sudman, & wansink	ORG
cjfa-35473	70	2	2004	DATE
cjfa-35473	73	1	tiruneh56	GPE
cjfa-35473	73	2	100	CARDINAL
cjfa-35473	73	3	ethiopia	GPE
cjfa-35473	74	1	five	CARDINAL
cjfa-35473	76	1	first	ORDINAL
cjfa-35473	76	2	four	CARDINAL
cjfa-35473	77	1	four	CARDINAL
cjfa-35473	81	1	bartlett	PERSON
cjfa-35473	81	2	0.01	CARDINAL
cjfa-35473	82	1	kaser-meyer	ORG
cjfa-35473	82	2	bryman & cramer	ORG
cjfa-35473	82	3	2005	DATE
cjfa-35473	86	1	57	CARDINAL
cjfa-35473	86	2	1	CARDINAL
cjfa-35473	87	1	1	CARDINAL
cjfa-35473	87	2	57.1 %	PERCENT
cjfa-35473	87	3	31-40 years old	DATE
cjfa-35473	87	4	7.2 %	PERCENT
cjfa-35473	87	5	older than 50	CARDINAL
cjfa-35473	88	1	78.7 %	PERCENT
cjfa-35473	88	2	21.4%	PERCENT
cjfa-35473	89	1	71.4 %	PERCENT
cjfa-35473	89	2	more than 10 years	DATE
cjfa-35473	90	1	64.3%	PERCENT
cjfa-35473	90	2	35.7 %	PERCENT
cjfa-35473	90	3	100	CARDINAL
cjfa-35473	90	4	70	CARDINAL
cjfa-35473	91	1	70	CARDINAL
cjfa-35473	92	1	45	CARDINAL
cjfa-35473	92	2	25	CARDINAL
cjfa-35473	93	1	11.23 years	DATE
cjfa-35473	93	2	8 years	DATE
cjfa-35473	94	1	6 more than	PERCENT
cjfa-35473	95	1	30 %	PERCENT
cjfa-35473	95	2	59%	PERCENT
cjfa-35473	95	3	11 %	PERCENT
cjfa-35473	96	1	1	CARDINAL
cjfa-35473	97	1	age <30 31	DATE
cjfa-35473	97	2	40 41	CARDINAL
cjfa-35473	97	3	50	CARDINAL
cjfa-35473	97	4	50	CARDINAL
cjfa-35473	97	5	57.1	CARDINAL
cjfa-35473	97	6	35.7 7.2	CARDINAL
cjfa-35473	97	7	55	CARDINAL
cjfa-35473	97	8	78.6 21.4	CARDINAL
cjfa-35473	97	9	5 5	CARDINAL
cjfa-35473	97	10	10 10	DATE
cjfa-35473	97	11	20	CARDINAL
cjfa-35473	97	12	20	CARDINAL
cjfa-35473	97	13	71.4 21.5	CARDINAL
cjfa-35473	97	14	45	CARDINAL
cjfa-35473	97	15	64.3	CARDINAL
cjfa-35473	97	16	35.7	CARDINAL
cjfa-35473	97	17	o	DATE
cjfa-35473	98	1	tiruneh58	PERSON
cjfa-35473	99	1	2	CARDINAL
cjfa-35473	100	1	2	CARDINAL
cjfa-35473	100	2	1 2 3 4 5	DATE
cjfa-35473	100	3	8 100	CARDINAL
cjfa-35473	100	4	8 100	CARDINAL
cjfa-35473	100	5	8 100	CARDINAL
cjfa-35473	100	6	8 100	CARDINAL
cjfa-35473	100	7	8 100	CARDINAL
cjfa-35473	101	1	8 100	CARDINAL
cjfa-35473	101	2	8 100	CARDINAL
cjfa-35473	102	1	8 100	CARDINAL
cjfa-35473	103	1	8 100	CARDINAL
cjfa-35473	104	1	59	CARDINAL
cjfa-35473	104	2	two	CARDINAL
cjfa-35473	105	1	two	CARDINAL
cjfa-35473	107	1	3	CARDINAL
cjfa-35473	108	1	3	CARDINAL
cjfa-35473	108	2	1 2 3	DATE
cjfa-35473	108	3	5	CARDINAL
cjfa-35473	108	4	12	CARDINAL
cjfa-35473	108	5	0.2	CARDINAL
cjfa-35473	109	1	3	CARDINAL
cjfa-35473	109	2	22	CARDINAL
cjfa-35473	109	3	6 20	CARDINAL
cjfa-35473	109	4	6 20	DATE
cjfa-35473	109	5	30	CARDINAL
cjfa-35473	110	1	3	CARDINAL
cjfa-35473	110	2	3 10 12 40	PERCENT
cjfa-35473	110	3	6 20	CARDINAL
cjfa-35473	110	4	3	CARDINAL
cjfa-35473	110	5	60	CARDINAL
cjfa-35473	110	6	two	CARDINAL
cjfa-35473	111	1	3 10	DATE
cjfa-35473	115	1	4	CARDINAL
cjfa-35473	116	1	4	CARDINAL
cjfa-35473	116	2	1 2 3 4 5	DATE
cjfa-35473	116	3	the internal audit department	ORG
cjfa-35473	117	1	5	CARDINAL
cjfa-35473	117	2	3 9.7	CARDINAL
cjfa-35473	118	1	4 12.9	CARDINAL
cjfa-35473	118	2	51.6 8 25.8	CARDINAL
cjfa-35473	119	1	2	CARDINAL
cjfa-35473	119	2	3 9.7	CARDINAL
cjfa-35473	120	1	2	CARDINAL
cjfa-35473	121	1	7 22.6 5	CARDINAL
cjfa-35473	121	2	16.1 9 29	TIME
cjfa-35473	121	3	19.4	CARDINAL
cjfa-35473	121	4	12.9	CARDINAL
cjfa-35473	122	1	5	CARDINAL
cjfa-35473	122	2	2 6.5	CARDINAL
cjfa-35473	122	3	each year	DATE
cjfa-35473	123	1	3 9.7	CARDINAL
cjfa-35473	123	2	29 3 9.7	TIME
cjfa-35473	124	1	1 3.2	CARDINAL
cjfa-35473	124	2	48.4	CARDINAL
cjfa-35473	124	3	22.6	CARDINAL
cjfa-35473	124	4	o	DATE
cjfa-35473	128	1	5	CARDINAL
cjfa-35473	129	1	61	CARDINAL
cjfa-35473	129	2	5	CARDINAL
cjfa-35473	129	3	1 2 3 4 5	DATE
cjfa-35473	130	1	1 3.2	CARDINAL
cjfa-35473	130	2	22.6	CARDINAL
cjfa-35473	131	1	1 3.2	CARDINAL
cjfa-35473	131	2	19.4	CARDINAL
cjfa-35473	131	3	2	CARDINAL
cjfa-35473	131	4	6.5	CARDINAL
cjfa-35473	131	5	35.5	CARDINAL
cjfa-35473	131	6	45.2	CARDINAL
cjfa-35473	132	1	3 9.7	CARDINAL
cjfa-35473	132	2	16.1 12	CARDINAL
cjfa-35473	132	3	38.7	CARDINAL
cjfa-35473	132	4	22.6	CARDINAL
cjfa-35473	132	5	12.9	CARDINAL
cjfa-35473	133	1	1 3.2	CARDINAL
cjfa-35473	133	2	7 22.6 3	CARDINAL
cjfa-35473	133	3	19.4	CARDINAL
cjfa-35473	133	4	22.6	CARDINAL
cjfa-35473	134	1	3 9.7	CARDINAL
cjfa-35473	134	2	35.5	CARDINAL
cjfa-35473	134	3	o	DATE
cjfa-35473	137	1	6	CARDINAL
cjfa-35473	138	1	tiruneh62	GPE
cjfa-35473	138	2	6	CARDINAL
cjfa-35473	139	1	1 2 3	DATE
cjfa-35473	139	2	5	CARDINAL
cjfa-35473	139	3	5	CARDINAL
cjfa-35473	139	4	16.1 5	TIME
cjfa-35473	139	5	16.1 9	TIME
cjfa-35473	139	6	12.9	CARDINAL
cjfa-35473	139	7	1	CARDINAL
cjfa-35473	139	8	12.9	CARDINAL
cjfa-35473	139	9	45.2 3 9.7	TIME
cjfa-35473	140	1	2 6.5	CARDINAL
cjfa-35473	140	2	9.7	CARDINAL
cjfa-35473	140	3	32.2	CARDINAL
cjfa-35473	140	4	2 6.5	CARDINAL
cjfa-35473	141	1	1 3.2	CARDINAL
cjfa-35473	141	2	32.3	CARDINAL
cjfa-35473	141	3	12.9	CARDINAL
cjfa-35473	142	1	2	CARDINAL
cjfa-35473	142	2	9.7	CARDINAL
cjfa-35473	142	3	9.7	CARDINAL
cjfa-35473	142	4	o	DATE
cjfa-35473	143	1	7	CARDINAL
cjfa-35473	143	2	tabachnick & fidell	ORG
cjfa-35473	143	3	2001	DATE
cjfa-35473	144	1	kaiser-meyer	ORG
cjfa-35473	144	2	higher than 0.5	CARDINAL
cjfa-35473	145	1	five	CARDINAL
cjfa-35473	145	2	one	CARDINAL
cjfa-35473	146	1	0.70	CARDINAL
cjfa-35473	146	2	five	CARDINAL
cjfa-35473	146	3	nunnally, 1978	DATE
cjfa-35473	147	1	7	CARDINAL
cjfa-35473	147	2	0.9161	CARDINAL
cjfa-35473	147	3	0.837	CARDINAL
cjfa-35473	147	4	0.698	CARDINAL
cjfa-35473	147	5	0.929	CARDINAL
cjfa-35473	148	1	63	CARDINAL
cjfa-35473	148	2	7	CARDINAL
cjfa-35473	148	3	0.919	CARDINAL
cjfa-35473	148	4	0.875	CARDINAL
cjfa-35473	148	5	0.869	CARDINAL
cjfa-35473	148	6	0.927	CARDINAL
cjfa-35473	148	7	0.903	CARDINAL
cjfa-35473	148	8	0.773	CARDINAL
cjfa-35473	149	1	0.914	CARDINAL
cjfa-35473	150	1	0.789	CARDINAL
cjfa-35473	151	1	0.837 0.735 0.869	CARDINAL
cjfa-35473	152	1	0.927	CARDINAL
cjfa-35473	153	1	0.903	CARDINAL
cjfa-35473	154	1	0.773	CARDINAL
cjfa-35473	155	1	0.914	CARDINAL
cjfa-35473	156	1	0.789	CARDINAL
cjfa-35473	157	1	0.698 0.806 0.876	CARDINAL
cjfa-35473	158	1	0.841	CARDINAL
cjfa-35473	159	1	0.872	CARDINAL
cjfa-35473	160	1	0.817	CARDINAL
cjfa-35473	161	1	0.419	CARDINAL
cjfa-35473	162	1	0.825	CARDINAL
cjfa-35473	162	2	each year	DATE
cjfa-35473	163	1	0.498	CARDINAL
cjfa-35473	164	1	0.810	CARDINAL
cjfa-35473	164	2	0.916 0.890 0.932	MONEY
cjfa-35473	164	3	0.879	CARDINAL
cjfa-35473	164	4	0.788	CARDINAL
cjfa-35473	164	5	0.835	CARDINAL
cjfa-35473	164	6	0.809	CARDINAL
cjfa-35473	164	7	0.910	CARDINAL
cjfa-35473	164	8	0.877	CARDINAL
cjfa-35473	164	9	7	CARDINAL
cjfa-35473	164	10	65	CARDINAL
cjfa-35473	164	11	0.929 0.896 0.932	MONEY
cjfa-35473	164	12	0.795	CARDINAL
cjfa-35473	165	1	0.808	CARDINAL
cjfa-35473	166	1	0.928	CARDINAL
cjfa-35473	167	1	0.913	CARDINAL
cjfa-35473	168	1	8	CARDINAL
cjfa-35473	172	1	7	CARDINAL
cjfa-35473	173	1	third	ORDINAL
cjfa-35473	176	1	8	CARDINAL
cjfa-35473	177	1	iel iel iia	ORG
cjfa-35473	178	1	iel 1 iel 0.891	PERSON
cjfa-35473	178	2	1	CARDINAL
cjfa-35473	178	3	0.747	CARDINAL
cjfa-35473	178	4	1	CARDINAL
cjfa-35473	178	5	0.829	CARDINAL
cjfa-35473	178	6	1	CARDINAL
cjfa-35473	178	7	0.816	CARDINAL
cjfa-35473	178	8	0.81	CARDINAL
cjfa-35473	178	9	0.913	CARDINAL
cjfa-35473	178	10	0.512 1	CARDINAL
cjfa-35473	178	11	pearson	PERSON
cjfa-35473	178	12	o	DATE
cjfa-35473	179	1	9	CARDINAL
cjfa-35473	180	1	0	CARDINAL
cjfa-35473	181	1	1.621	MONEY
cjfa-35473	181	2	0.193 0.039	CARDINAL
cjfa-35473	181	3	2.567 0.006	QUANTITY
cjfa-35473	181	4	iia	ORG
cjfa-35473	181	5	1.392	MONEY
cjfa-35473	181	6	0.302	CARDINAL
cjfa-35473	181	7	2.93 0.041	CARDINAL
cjfa-35473	181	8	0.229 0.033	CARDINAL
cjfa-35473	181	9	0.003	CARDINAL
cjfa-35473	182	1	0.05	CARDINAL
cjfa-35473	183	1	0.1	CARDINAL
cjfa-35473	183	2	0.817	CARDINAL
cjfa-35473	183	3	0.802	TIME
cjfa-35473	183	4	o	DATE
cjfa-35473	184	1	67	CARDINAL
cjfa-35473	189	1	frist	PERSON
cjfa-35473	189	2	ethiopia	GPE
cjfa-35473	191	1	second	ORDINAL
cjfa-35473	196	1	ethiopia	GPE
cjfa-35473	197	1	dawit	ORG
cjfa-35473	197	2	tiruneh68	CARDINAL
cjfa-35473	197	3	m. (	PERSON
cjfa-35473	197	4	1994	DATE
cjfa-35473	199	1	9(8	CARDINAL
cjfa-35473	199	2	8-12	CARDINAL
cjfa-35473	200	1	m., d’onza	PERSON
cjfa-35473	200	2	g.	PERSON
cjfa-35473	200	3	melville	PERSON
cjfa-35473	200	4	r., & sarens	ORG
cjfa-35473	200	5	2006	DATE
cjfa-35473	201	1	the european literature review on	ORG
cjfa-35473	202	1	21(8	CARDINAL
cjfa-35473	202	2	845-853	MONEY
cjfa-35473	203	1	alleyne	PERSON
cjfa-35473	203	2	p. a.	ORG
cjfa-35473	203	3	2006	DATE
cjfa-35473	204	1	barbados	GPE
cjfa-35473	205	1	21(6	CARDINAL
cjfa-35473	205	2	621–635	CARDINAL
cjfa-35473	206	1	brierley	GPE
cjfa-35473	206	2	j.a.	GPE
cjfa-35473	206	3	d.r.	GPE
cjfa-35473	206	4	2004	DATE
cjfa-35473	207	1	saudi	NORP
cjfa-35473	207	2	arabian	NORP
cjfa-35473	208	1	19	CARDINAL
cjfa-35473	208	2	929	CARDINAL
cjfa-35473	210	1	alzeban, a., & gwilliam	PERSON
cjfa-35473	210	2	d.	GPE
cjfa-35473	210	3	2014	DATE
cjfa-35473	211	1	saudi	NORP
cjfa-35473	212	1	journal of international accounting	ORG
cjfa-35473	212	2	23(2	CARDINAL
cjfa-35473	212	3	74-86	DATE
cjfa-35473	213	1	arens	GPE
cjfa-35473	213	2	a.a.	GPE
cjfa-35473	213	3	r.j.	PERSON
cjfa-35473	213	4	& beasley	PERSON
cjfa-35473	213	5	m.s.	GPE
cjfa-35473	213	6	2011	DATE
cjfa-35473	214	1	dan pelayanan verifikasi	PERSON
cjfa-35473	214	2	pendekatan	PERSON
cjfa-35473	214	3	alih bahasa	ORG
cjfa-35473	214	4	oleh tim dejakarta	PERSON
cjfa-35473	214	5	edisi kesembilan	ORG
cjfa-35473	215	1	jakarta	GPE
cjfa-35473	215	2	indeks	NORP
cjfa-35473	216	1	badara, m.a.s.	ORG
cjfa-35473	216	2	s.z.	GPE
cjfa-35473	216	3	2014	DATE
cjfa-35473	217	1	nigerian	NORP
cjfa-35473	218	1	middle-east journal of scientific research	ORG
cjfa-35473	218	2	460-469	QUANTITY
cjfa-35473	219	1	badara	GPE
cjfa-35473	219	2	m.s.	GPE
cjfa-35473	219	3	2015	CARDINAL
cjfa-35473	221	1	academic journal of management science research	ORG
cjfa-35473	221	2	1(1	CARDINAL
cjfa-35473	221	3	1-10	CARDINAL
cjfa-35473	222	1	bota-avram	ORG
cjfa-35473	222	2	2009	DATE
cjfa-35473	224	1	university of oradea	ORG
cjfa-35473	224	2	3(1	CARDINAL
cjfa-35473	224	3	784	CARDINAL
cjfa-35473	225	1	n.m.	GPE
cjfa-35473	225	2	sudman, s., & wansink	PERSON
cjfa-35473	225	3	2004	DATE
cjfa-35473	227	1	san francisco	GPE
cjfa-35473	227	2	jossey-bass	PERSON
cjfa-35473	228	1	bryman	PERSON
cjfa-35473	228	2	a., & cramer	ORG
cjfa-35473	228	3	d. (	GPE
cjfa-35473	228	4	2005	DATE
cjfa-35473	229	1	12	CARDINAL
cjfa-35473	229	2	13	CARDINAL
cjfa-35473	230	1	sussex: psychology press	ORG
cjfa-35473	231	1	carcello	ORG
cjfa-35473	231	2	j.v.	GPE
cjfa-35473	231	3	d.r.	GPE
cjfa-35473	231	4	k. (2005	PERSON
cjfa-35473	233	1	19(2	CARDINAL
cjfa-35473	233	2	69	CARDINAL
cjfa-35473	233	3	84	CARDINAL
cjfa-35473	234	1	cohen, a., & sayag	PERSON
cjfa-35473	234	2	2010	DATE
cjfa-35473	235	1	israeli	NORP
cjfa-35473	236	1	australian	NORP
cjfa-35473	236	2	20(3	CARDINAL
cjfa-35473	236	3	296-307	CARDINAL
cjfa-35473	237	1	endaya	GPE
cjfa-35473	237	2	k.a.	GPE
cjfa-35473	237	3	m.m.	PERSON
cjfa-35473	237	4	2013	DATE
cjfa-35473	239	1	92-102	CARDINAL
cjfa-35473	240	1	w.l.	PERSON
cjfa-35473	240	2	a.a.	GPE
cjfa-35473	240	3	m.j.	ORG
cjfa-35473	240	4	1998	DATE
cjfa-35473	242	1	altamonte springs	GPE
cjfa-35473	242	2	fl: institute of internal auditors	ORG
cjfa-35473	243	1	69	CARDINAL
cjfa-35473	243	2	a.a. & maletta	ORG
cjfa-35473	243	3	m.j.	ORG
cjfa-35473	243	4	2001	DATE
cjfa-35473	245	1	39(3	CARDINAL
cjfa-35473	245	2	513-534	CARDINAL
cjfa-35473	246	1	george	PERSON
cjfa-35473	246	2	d.	NORP
cjfa-35473	246	3	theofanis	NORP
cjfa-35473	246	4	k., & konstantinos	ORG
cjfa-35473	246	5	a.	PERSON
cjfa-35473	246	6	2015	CARDINAL
cjfa-35473	247	1	greece	GPE
cjfa-35473	248	1	journal of accounting	ORG
cjfa-35473	248	2	113	CARDINAL
cjfa-35473	250	1	a.a, maletta	GPE
cjfa-35473	250	2	m., schneider, a., & church	ORG
cjfa-35473	250	3	b.	PERSON
cjfa-35473	250	4	2004	DATE
cjfa-35473	252	1	23)1	CARDINAL
cjfa-35473	252	2	194-244	CARDINAL
cjfa-35473	253	1	holm	PERSON
cjfa-35473	253	2	p.b.	PERSON
cjfa-35473	253	3	2007	DATE
cjfa-35473	254	1	wiley blackwell	PERSON
cjfa-35473	254	2	322	CARDINAL
cjfa-35473	255	1	kandelousi	PERSON
cjfa-35473	255	2	n.s.	GPE
cjfa-35473	255	3	2011	DATE
cjfa-35473	257	1	world academy of science	ORG
cjfa-35473	258	1	5(11	DATE
cjfa-35473	258	2	1541-1545	DATE
cjfa-35473	259	1	m.j.	ORG
cjfa-35473	259	2	1993	DATE
cjfa-35473	261	1	9(2	CARDINAL
cjfa-35473	261	2	508-525	CARDINAL
cjfa-35473	262	1	w.f.	PERSON
cjfa-35473	262	2	jr.	PERSON
cjfa-35473	262	3	& schneider	ORG
cjfa-35473	262	4	1988	DATE
cjfa-35473	264	1	4(2	CARDINAL
cjfa-35473	264	2	337-353	CARDINAL
cjfa-35473	265	1	mihret	GPE
cjfa-35473	265	2	d.g.	GPE
cjfa-35473	265	3	m.a.	GPE
cjfa-35473	265	4	2011	DATE
cjfa-35473	267	1	4(2	CARDINAL
cjfa-35473	267	2	67	CARDINAL
cjfa-35473	268	1	mihret	GPE
cjfa-35473	268	2	d.g.	GPE
cjfa-35473	268	3	& woldeyohannis	ORG
cjfa-35473	268	4	g.z.	GPE
cjfa-35473	268	5	2008	DATE
cjfa-35473	269	1	ethiopian	NORP
cjfa-35473	270	1	23(6	CARDINAL
cjfa-35473	270	2	567-595	CARDINAL
cjfa-35473	270	3	http://dx.doi	PERSON
cjfa-35473	271	1	org/10.1108/02686900810882110	PERSON
cjfa-35473	272	1	mihret	GPE
cjfa-35473	272	2	d.g.	GPE
cjfa-35473	272	3	a.w.	GPE
cjfa-35473	272	4	2007	DATE
cjfa-35473	273	1	ethiopian	NORP
cjfa-35473	274	1	22(5	CARDINAL
cjfa-35473	274	2	470	CARDINAL
cjfa-35473	275	1	moore	PERSON
cjfa-35473	275	2	w.g.	GPE
cjfa-35473	275	3	& hodgson	PERSON
cjfa-35473	275	4	1993	DATE
cjfa-35473	278	1	a.l.	GPE
cjfa-35473	278	2	w.l.	ORG
cjfa-35473	278	3	2002	DATE
cjfa-35473	280	1	17(3	CARDINAL
cjfa-35473	280	2	130	CARDINAL
cjfa-35473	281	1	j.c.	PERSON
cjfa-35473	281	2	1978	DATE
cjfa-35473	282	1	second	ORDINAL
cjfa-35473	283	1	new york	GPE
cjfa-35473	283	2	mcgraw-hill	ORG
cjfa-35473	284	1	13	CARDINAL
cjfa-35473	285	1	parasurama	PERSON
cjfa-35473	286	1	oppenheim	PERSON
cjfa-35473	286	2	a.n.	GPE
cjfa-35473	286	3	1992	DATE
cjfa-35473	288	1	london	GPE
cjfa-35473	288	2	pinter pub ltd	ORG
cjfa-35473	289	1	2006	DATE
cjfa-35473	290	1	théorie et pratique de l’audit interne	ORG
cjfa-35473	291	1	france	GPE
cjfa-35473	292	1	rezaee	GPE
cjfa-35473	292	2	z.	PERSON
cjfa-35473	292	3	1996	DATE
cjfa-35473	294	1	11(1	CARDINAL
cjfa-35473	294	2	30	CARDINAL
cjfa-35473	294	3	http://dx.doi	PERSON
cjfa-35473	295	1	roth	PERSON
cjfa-35473	295	2	j. (	PERSON
cjfa-35473	295	3	2000	DATE
cjfa-35473	296	1	four	CARDINAL
cjfa-35473	297	1	altamonte springs	GPE
cjfa-35473	297	2	fl: institute of internal	ORG
cjfa-35473	298	1	dawit	ORG
cjfa-35473	298	2	a., & johnson	ORG
cjfa-35473	298	3	r.	NORP
cjfa-35473	298	4	2007	DATE
cjfa-35473	300	1	r. jonson	PERSON
cjfa-35473	302	1	australia ltd	ORG
cjfa-35473	302	2	milton qld	PERSON
cjfa-35473	302	3	john wiley &	ORG
cjfa-35473	303	1	2009	DATE
cjfa-35473	305	1	13(1	CARDINAL
cjfa-35473	305	2	1	CARDINAL
cjfa-35473	305	3	shohiha, a.	PERSON
cjfa-35473	305	4	2017	CARDINAL
cjfa-35473	306	1	laporan dana zakat bank	PERSON
cjfa-35473	307	1	dipetik	ORG
cjfa-35473	307	2	15, 2018	DATE
cjfa-35473	307	3	dari kompasiana	PERSON
cjfa-35473	309	1	b.g.	GPE
cjfa-35473	309	2	l.s.	GPE
cjfa-35473	309	3	2001	DATE
cjfa-35473	311	1	4th	ORDINAL
cjfa-35473	311	2	boston	GPE
cjfa-35473	311	3	allyn	PERSON
cjfa-35473	312	1	tackie	ORG
cjfa-35473	312	2	g.	PERSON
cjfa-35473	312	3	marfo-yiadom	PERSON
cjfa-35473	312	4	e., & achina	ORG
cjfa-35473	312	5	s.o.	GPE
cjfa-35473	312	6	2016	CARDINAL
cjfa-35473	314	1	international journal of business and management	ORG
cjfa-35473	314	2	11(11	CARDINAL
cjfa-35473	314	3	184	CARDINAL
cjfa-35473	315	1	k.a.	GPE
cjfa-35473	315	2	2005	DATE
cjfa-35473	317	1	489	CARDINAL