id	sid	eid	entity	type
cjfa-41519	1	1	october 22	DATE
cjfa-41519	1	2	2021	DATE
cjfa-41519	1	3	december 13, 2021	DATE
cjfa-41519	2	1	gordon s. lang school of business and economics	PERSON
cjfa-41519	2	2	university of guelph	ORG
cjfa-41519	2	3	canada	GPE
cjfa-41519	2	4	289 327 3177	CARDINAL
cjfa-41519	4	1	gordon s. lang school of business and economics	PERSON
cjfa-41519	4	2	university of guelph	ORG
cjfa-41519	4	3	canada	GPE
cjfa-41519	4	4	56348	DATE
cjfa-41519	7	1	copernican journal of finance & accounting e-issn 2300-3065	ORG
cjfa-41519	7	2	2300-12402022	DATE
cjfa-41519	7	3	11	CARDINAL
cjfa-41519	7	4	2	CARDINAL
cjfa-41519	7	5	t., & baker	ORG
cjfa-41519	7	6	r.	PERSON
cjfa-41519	7	7	2022	CARDINAL
cjfa-41519	8	1	canadian	NORP
cjfa-41519	9	1	copernican journal of finance & accounting	ORG
cjfa-41519	9	2	11(2	CARDINAL
cjfa-41519	10	1	http://dx.doi.org/10.12775/cjfa.2022.009	ORDINAL
cjfa-41519	10	2	gordon s. lang school of business and economics	PERSON
cjfa-41519	10	3	the university of guelph ron baker**	ORG
cjfa-41519	10	4	gordon s. lang school of business and	PERSON
cjfa-41519	10	5	the university of guelph canadian government accounting	ORG
cjfa-41519	10	6	canadian	NORP
cjfa-41519	11	1	j e l	PERSON
cjfa-41519	11	2	m40	ORG
cjfa-41519	12	1	canada	GPE
cjfa-41519	13	1	canadian	NORP
cjfa-41519	15	1	29	CARDINAL
cjfa-41519	15	2	42 years	DATE
cjfa-41519	16	1	t. nasreen	GPE
cjfa-41519	16	2	r. baker7272	PERSON
cjfa-41519	16	3	canadian	NORP
cjfa-41519	17	1	canadian	NORP
cjfa-41519	21	1	lin, baxter & murphy	ORG
cjfa-41519	21	2	1993	DATE
cjfa-41519	23	1	canadian	NORP
cjfa-41519	24	1	fourteen	CARDINAL
cjfa-41519	24	2	one	CARDINAL
cjfa-41519	24	3	ten	CARDINAL
cjfa-41519	24	4	three	CARDINAL
cjfa-41519	24	5	canada	GPE
cjfa-41519	26	1	baker & rennie	ORG
cjfa-41519	26	2	2018	DATE
cjfa-41519	27	1	canadian	NORP
cjfa-41519	27	2	lin	GPE
cjfa-41519	27	3	1993	DATE
cjfa-41519	28	1	canadian	NORP
cjfa-41519	28	2	baker & rennie	ORG
cjfa-41519	28	3	2018	DATE
cjfa-41519	29	1	the early nineteen eighties	DATE
cjfa-41519	29	2	the canadian institute of chartered	ORG
cjfa-41519	30	1	chan	ORG
cjfa-41519	30	2	2004	DATE
cjfa-41519	30	3	fortin, haffaf & viger	ORG
cjfa-41519	30	4	2007	DATE
cjfa-41519	31	1	canadian	NORP
cjfa-41519	31	2	7373	DATE
cjfa-41519	31	3	cooper & robson	ORG
cjfa-41519	31	4	2006	DATE
cjfa-41519	31	5	415	CARDINAL
cjfa-41519	32	1	2013	DATE
cjfa-41519	34	1	baker	PERSON
cjfa-41519	34	2	rennie	PERSON
cjfa-41519	34	3	2006, 2011	DATE
cjfa-41519	34	4	2012	DATE
cjfa-41519	34	5	2013	DATE
cjfa-41519	34	6	2018	DATE
cjfa-41519	34	7	bruce	PERSON
cjfa-41519	34	8	warren	PERSON
cjfa-41519	34	9	2018	DATE
cjfa-41519	34	10	2012	DATE
cjfa-41519	34	11	lin	PERSON
cjfa-41519	34	12	1993	DATE
cjfa-41519	34	13	lin et al	PERSON
cjfa-41519	34	14	1993	DATE
cjfa-41519	34	15	loiselle-lapointe	PERSON
cjfa-41519	34	16	2012	DATE
cjfa-41519	34	17	canadian	NORP
cjfa-41519	36	1	canadian	NORP
cjfa-41519	37	1	webster & watson, 2002	ORG
cjfa-41519	38	1	canadian	NORP
cjfa-41519	38	2	baker	PERSON
cjfa-41519	38	3	2019	DATE
cjfa-41519	38	4	288	CARDINAL
cjfa-41519	39	1	section 1	LAW
cjfa-41519	40	1	section 2	LAW
cjfa-41519	41	1	section 3	LAW
cjfa-41519	43	1	section 4	LAW
cjfa-41519	43	2	the last forty-two years	DATE
cjfa-41519	44	1	section 5	LAW
cjfa-41519	47	1	t. nasreen	PERSON
cjfa-41519	47	2	r. baker7474	PERSON
cjfa-41519	47	3	canadian	NORP
cjfa-41519	47	4	canadian	NORP
cjfa-41519	47	5	canadian	NORP
cjfa-41519	48	1	one	CARDINAL
cjfa-41519	48	2	abi	PERSON
cjfa-41519	49	1	abi	PERSON
cjfa-41519	49	2	the 1920s	DATE
cjfa-41519	51	1	english	LANGUAGE
cjfa-41519	51	2	1980	DATE
cjfa-41519	51	3	2021	CARDINAL
cjfa-41519	52	1	the early 1980s	DATE
cjfa-41519	52	2	the canadian institute of chartered	ORG
cjfa-41519	52	3	baker & rennie	ORG
cjfa-41519	52	4	2018	DATE
cjfa-41519	54	1	canadian	NORP
cjfa-41519	56	1	canadian	NORP
cjfa-41519	56	2	7575	DATE
cjfa-41519	57	1	217	CARDINAL
cjfa-41519	59	1	217	CARDINAL
cjfa-41519	59	2	canadian	NORP
cjfa-41519	60	1	canadian	NORP
cjfa-41519	61	1	canadian	NORP
cjfa-41519	61	2	three	CARDINAL
cjfa-41519	61	3	canada	GPE
cjfa-41519	61	4	us	GPE
cjfa-41519	61	5	mexico	GPE
cjfa-41519	61	6	canada	GPE
cjfa-41519	61	7	u.k.	GPE
cjfa-41519	61	8	canadian	NORP
cjfa-41519	62	1	24	CARDINAL
cjfa-41519	63	1	van eerd & irvin	ORG
cjfa-41519	63	2	2014	DATE
cjfa-41519	63	3	canadian	NORP
cjfa-41519	63	4	canadian journal of administrative science	ORG
cjfa-41519	63	5	canadian journal of economics	ORG
cjfa-41519	63	6	canadian	NORP
cjfa-41519	64	1	an additional 5	CARDINAL
cjfa-41519	64	2	canadian	NORP
cjfa-41519	65	1	29	CARDINAL
cjfa-41519	66	1	1	CARDINAL
cjfa-41519	67	1	t. nasreen	ORG
cjfa-41519	67	2	r. baker7676	PERSON
cjfa-41519	67	3	1	CARDINAL
cjfa-41519	68	1	1	CARDINAL
cjfa-41519	68	2	3	CARDINAL
cjfa-41519	68	3	grey literature search	ORG
cjfa-41519	68	4	cjas	ORG
cjfa-41519	68	5	2	CARDINAL
cjfa-41519	68	6	29	CARDINAL
cjfa-41519	68	7	canadian	NORP
cjfa-41519	68	8	7	CARDINAL
cjfa-41519	68	9	22	CARDINAL
cjfa-41519	68	10	canadian	NORP
cjfa-41519	68	11	195	CARDINAL
cjfa-41519	68	12	217	CARDINAL
cjfa-41519	68	13	canadian	NORP
cjfa-41519	68	14	canadian	NORP
cjfa-41519	68	15	publication year	DATE
cjfa-41519	69	1	year	DATE
cjfa-41519	70	1	cooper & hedges	ORG
cjfa-41519	70	2	1994	DATE
cjfa-41519	71	1	denyer & tranfield	ORG
cjfa-41519	71	2	2009	DATE
cjfa-41519	72	1	o	DATE
cjfa-41519	73	1	publication year	DATE
cjfa-41519	74	1	year	DATE
cjfa-41519	75	1	cooper & hedges	ORG
cjfa-41519	75	2	1994	DATE
cjfa-41519	76	1	denyer & tranfield	ORG
cjfa-41519	76	2	2009	DATE
cjfa-41519	77	1	canadian	NORP
cjfa-41519	77	2	canadian	NORP
cjfa-41519	78	1	canadian	NORP
cjfa-41519	82	1	canadian	NORP
cjfa-41519	84	1	canadian	NORP
cjfa-41519	85	1	bernardi, guthrie & demartini	ORG
cjfa-41519	85	2	2016	DATE
cjfa-41519	85	3	hahn & kühnen	ORG
cjfa-41519	85	4	2013	DATE
cjfa-41519	89	1	29	CARDINAL
cjfa-41519	91	1	publication year	DATE
cjfa-41519	93	1	guthrie	PERSON
cjfa-41519	93	2	2008	DATE
cjfa-41519	93	3	goddard	PERSON
cjfa-41519	93	4	2010	DATE
cjfa-41519	93	5	van helden	PERSON
cjfa-41519	93	6	2005	DATE
cjfa-41519	93	7	t. nasreen	ORG
cjfa-41519	93	8	r. baker7878	PERSON
cjfa-41519	93	9	bromwich	PERSON
cjfa-41519	93	10	2010	DATE
cjfa-41519	93	11	van helden	PERSON
cjfa-41519	93	12	uddin	PERSON
cjfa-41519	93	13	2020	DATE
cjfa-41519	95	1	canadian	NORP
cjfa-41519	96	1	13	CARDINAL
cjfa-41519	97	1	52 percent	PERCENT
cjfa-41519	98	1	canadian	NORP
cjfa-41519	98	2	seven	CARDINAL
cjfa-41519	99	1	canadian	NORP
cjfa-41519	101	1	48 percent	PERCENT
cjfa-41519	102	1	c.d. howe institute1	ORG
cjfa-41519	102	2	canadian	NORP
cjfa-41519	103	1	1	CARDINAL
cjfa-41519	104	1	1	CARDINAL
cjfa-41519	105	1	journal focus accounting	ORG
cjfa-41519	105	2	canadian/intl focused	ORG
cjfa-41519	105	3	2	CARDINAL
cjfa-41519	105	4	canadian	NORP
cjfa-41519	105	5	4	CARDINAL
cjfa-41519	105	6	1	CARDINAL
cjfa-41519	105	7	1	CARDINAL
cjfa-41519	105	8	1	CARDINAL
cjfa-41519	106	1	sep 6,	DATE
cjfa-41519	106	2	2021	DATE
cjfa-41519	107	1	canadian	NORP
cjfa-41519	107	2	7979	CARDINAL
cjfa-41519	107	3	canadian/intl	ORG
cjfa-41519	107	4	4	CARDINAL
cjfa-41519	107	5	2	CARDINAL
cjfa-41519	107	6	15 52%	PERCENT
cjfa-41519	107	7	1	CARDINAL
cjfa-41519	107	8	2	CARDINAL
cjfa-41519	107	9	canadian	NORP
cjfa-41519	107	10	3	CARDINAL
cjfa-41519	107	11	canadian	NORP
cjfa-41519	107	12	c.d. howe	ORG
cjfa-41519	107	13	6	CARDINAL
cjfa-41519	107	14	canadian	NORP
cjfa-41519	107	15	1	CARDINAL
cjfa-41519	107	16	1	CARDINAL
cjfa-41519	107	17	14 48%	PERCENT
cjfa-41519	107	18	29	CARDINAL
cjfa-41519	108	1	canadian	NORP
cjfa-41519	108	2	the canadian journal of administrative sciences	ORG
cjfa-41519	108	3	one	CARDINAL
cjfa-41519	108	4	canadian	NORP
cjfa-41519	109	1	canadian	NORP
cjfa-41519	110	1	the publication year	DATE
cjfa-41519	111	1	the early nineteen eighties	DATE
cjfa-41519	111	2	canadian	NORP
cjfa-41519	112	1	1980	DATE
cjfa-41519	112	2	2021	CARDINAL
cjfa-41519	112	3	1980 to 1990	DATE
cjfa-41519	112	4	only one	CARDINAL
cjfa-41519	112	5	roughly every five years	DATE
cjfa-41519	113	1	1	CARDINAL
cjfa-41519	113	2	t. nasreen	PERSON
cjfa-41519	113	3	r. baker8080	PERSON
cjfa-41519	113	4	the next two decades	DATE
cjfa-41519	113	5	1991	DATE
cjfa-41519	113	6	2010	DATE
cjfa-41519	113	7	2	CARDINAL
cjfa-41519	113	8	five years	DATE
cjfa-41519	114	1	between 2011 and 2015	DATE
cjfa-41519	115	1	11	CARDINAL
cjfa-41519	116	1	canadian	NORP
cjfa-41519	116	2	2016	CARDINAL
cjfa-41519	116	3	2021	CARDINAL
cjfa-41519	116	4	only four	CARDINAL
cjfa-41519	117	1	2	CARDINAL
cjfa-41519	118	1	2	CARDINAL
cjfa-41519	119	1	publication year	DATE
cjfa-41519	119	2	article publication year analysis	LAW
cjfa-41519	122	1	43 percent	PERCENT
cjfa-41519	122	2	another 43 percent	PERCENT
cjfa-41519	126	1	only one	CARDINAL
cjfa-41519	126	2	gendron	PERSON
cjfa-41519	126	3	cooper	PERSON
cjfa-41519	126	4	2007	DATE
cjfa-41519	127	1	4	CARDINAL
cjfa-41519	128	1	baker & rennie	ORG
cjfa-41519	128	2	2006	DATE
cjfa-41519	128	3	baker & rennie	ORG
cjfa-41519	128	4	2013	DATE
cjfa-41519	128	5	baker & rennie	ORG
cjfa-41519	128	6	2017	DATE
cjfa-41519	130	1	io ns year s	FAC
cjfa-41519	130	2	article publication year analysis	LAW
cjfa-41519	133	1	43 percent	PERCENT
cjfa-41519	133	2	another 43 percent	PERCENT
cjfa-41519	135	1	canadian	NORP
cjfa-41519	135	2	8181	PERSON
cjfa-41519	137	1	only one	CARDINAL
cjfa-41519	137	2	gendron	PERSON
cjfa-41519	137	3	cooper	PERSON
cjfa-41519	137	4	2007	DATE
cjfa-41519	138	1	4	CARDINAL
cjfa-41519	139	1	baker & rennie	ORG
cjfa-41519	139	2	2006	DATE
cjfa-41519	139	3	baker & rennie	ORG
cjfa-41519	139	4	2013	DATE
cjfa-41519	139	5	baker & rennie	ORG
cjfa-41519	139	6	2017	DATE
cjfa-41519	140	1	baker & rennie	ORG
cjfa-41519	140	2	2011	DATE
cjfa-41519	141	1	canada	GPE
cjfa-41519	141	2	baker & rennie	ORG
cjfa-41519	141	3	2012	DATE
cjfa-41519	142	1	2	CARDINAL
cjfa-41519	143	1	2	CARDINAL
cjfa-41519	144	1	12	CARDINAL
cjfa-41519	144	2	baker & rennie	ORG
cjfa-41519	144	3	2006	DATE
cjfa-41519	144	4	baker & rennie	ORG
cjfa-41519	144	5	2012	DATE
cjfa-41519	144	6	baker & rennie	ORG
cjfa-41519	145	1	2018	DATE
cjfa-41519	145	2	lin	PERSON
cjfa-41519	145	3	1993	DATE
cjfa-41519	145	4	lin et al	PERSON
cjfa-41519	145	5	1993	DATE
cjfa-41519	145	6	kristin	PERSON
cjfa-41519	145	7	2012	DATE
cjfa-41519	146	1	12	CARDINAL
cjfa-41519	147	1	busby & robson	ORG
cjfa-41519	147	2	2011	DATE
cjfa-41519	147	3	brimberg & hurley	ORG
cjfa-41519	147	4	2014	DATE
cjfa-41519	147	5	chan	PERSON
cjfa-41519	147	6	2004	DATE
cjfa-41519	147	7	fortin et al	PERSON
cjfa-41519	147	8	2007	DATE
cjfa-41519	147	9	savoie	PERSON
cjfa-41519	147	10	1990	DATE
cjfa-41519	147	11	1	CARDINAL
cjfa-41519	147	12	gendron et al	PERSON
cjfa-41519	148	1	2007	DATE
cjfa-41519	148	2	4 npm	PERCENT
cjfa-41519	148	3	baker & rennie	ORG
cjfa-41519	148	4	2017	CARDINAL
cjfa-41519	148	5	bruce & warren	ORG
cjfa-41519	148	6	2018	DATE
cjfa-41519	148	7	jarvis	PERSON
cjfa-41519	148	8	2009	DATE
cjfa-41519	148	9	2012	DATE
cjfa-41519	148	10	29	CARDINAL
cjfa-41519	149	1	t. nasreen	ORG
cjfa-41519	149	2	r. baker8282	PERSON
cjfa-41519	149	3	canadian	NORP
cjfa-41519	150	1	canadian	NORP
cjfa-41519	151	1	baker & rennie	ORG
cjfa-41519	151	2	2018	DATE
cjfa-41519	152	1	canada2	LOC
cjfa-41519	153	1	psab	PERSON
cjfa-41519	153	2	baker & rennie	ORG
cjfa-41519	153	3	2018	DATE
cjfa-41519	153	4	407	CARDINAL
cjfa-41519	154	1	the early 2000s	DATE
cjfa-41519	154	2	canada	GPE
cjfa-41519	154	3	npm	ORG
cjfa-41519	154	4	baker & rennie	ORG
cjfa-41519	154	5	2017	DATE
cjfa-41519	154	6	2018	DATE
cjfa-41519	157	1	four	CARDINAL
cjfa-41519	159	1	3	CARDINAL
cjfa-41519	159	2	2	CARDINAL
cjfa-41519	160	1	3 four	CARDINAL
cjfa-41519	161	1	canadian	NORP
cjfa-41519	161	2	8383	CARDINAL
cjfa-41519	161	3	3	CARDINAL
cjfa-41519	162	1	3	CARDINAL
cjfa-41519	164	1	first	ORDINAL
cjfa-41519	164	2	two	CARDINAL
cjfa-41519	164	3	rennie	PERSON
cjfa-41519	165	1	fifty percent	PERCENT
cjfa-41519	165	2	6	CARDINAL
cjfa-41519	167	1	canadian	NORP
cjfa-41519	167	2	baker & rennie	ORG
cjfa-41519	167	3	2018	DATE
cjfa-41519	167	4	canada	GPE
cjfa-41519	167	5	baker & rennie	ORG
cjfa-41519	167	6	2006	DATE
cjfa-41519	167	7	canada	GPE
cjfa-41519	167	8	baker & rennie	ORG
cjfa-41519	167	9	2011	DATE
cjfa-41519	168	1	baker	PERSON
cjfa-41519	168	2	rennie	PERSON
cjfa-41519	168	3	2006	DATE
cjfa-41519	168	4	canadian	NORP
cjfa-41519	169	1	baker	PERSON
cjfa-41519	169	2	rennie	PERSON
cjfa-41519	169	3	2012	DATE
cjfa-41519	169	4	one	CARDINAL
cjfa-41519	169	5	canada	GPE
cjfa-41519	169	6	canada	GPE
cjfa-41519	171	1	baker & s	ORG
cjfa-41519	172	1	first	ORDINAL
cjfa-41519	172	2	two	CARDINAL
cjfa-41519	172	3	rennie	PERSON
cjfa-41519	173	1	fifty percent	PERCENT
cjfa-41519	173	2	6	CARDINAL
cjfa-41519	175	1	canadian	NORP
cjfa-41519	175	2	baker & rennie	ORG
cjfa-41519	175	3	2018	DATE
cjfa-41519	175	4	canada	GPE
cjfa-41519	175	5	baker & rennie	ORG
cjfa-41519	175	6	2006	DATE
cjfa-41519	175	7	canada	GPE
cjfa-41519	175	8	baker & rennie	ORG
cjfa-41519	175	9	2011	DATE
cjfa-41519	176	1	baker	PERSON
cjfa-41519	176	2	rennie	PERSON
cjfa-41519	176	3	2006	DATE
cjfa-41519	176	4	canadian	NORP
cjfa-41519	177	1	baker	PERSON
cjfa-41519	177	2	rennie	PERSON
cjfa-41519	177	3	2012	DATE
cjfa-41519	177	4	one	CARDINAL
cjfa-41519	177	5	canada	GPE
cjfa-41519	177	6	canada	GPE
cjfa-41519	179	1	baker & rennie	ORG
cjfa-41519	179	2	2012	DATE
cjfa-41519	180	1	prac t. nasreen	PERSON
cjfa-41519	180	2	r. baker8484	GPE
cjfa-41519	182	1	baker	PERSON
cjfa-41519	182	2	rennie (2018	ORG
cjfa-41519	182	3	canada	GPE
cjfa-41519	183	1	2017	DATE
cjfa-41519	183	2	baker	PERSON
cjfa-41519	183	3	rennie	PERSON
cjfa-41519	184	1	canada	GPE
cjfa-41519	185	1	canadian	NORP
cjfa-41519	185	2	baker & rennie	ORG
cjfa-41519	185	3	2017	DATE
cjfa-41519	186	1	canadian	NORP
cjfa-41519	187	1	baker	PERSON
cjfa-41519	187	2	rennie	PERSON
cjfa-41519	187	3	canadian	NORP
cjfa-41519	188	1	canadian	NORP
cjfa-41519	188	2	lin et al	PERSON
cjfa-41519	189	1	1993	DATE
cjfa-41519	189	2	3	CARDINAL
cjfa-41519	189	3	44	DATE
cjfa-41519	189	4	canada	GPE
cjfa-41519	191	1	lin	PERSON
cjfa-41519	191	2	1993	DATE
cjfa-41519	191	3	canadian	NORP
cjfa-41519	192	1	lin	PERSON
cjfa-41519	192	2	1993	DATE
cjfa-41519	194	1	one	CARDINAL
cjfa-41519	194	2	baker	PERSON
cjfa-41519	194	3	rennie	PERSON
cjfa-41519	194	4	2011	DATE
cjfa-41519	195	1	only one	CARDINAL
cjfa-41519	195	2	4	CARDINAL
cjfa-41519	195	3	3 (1986	DATE
cjfa-41519	195	4	4 (1988	DATE
cjfa-41519	196	1	canadian	NORP
cjfa-41519	196	2	8585	DATE
cjfa-41519	196	3	section 1.5	LAW
cjfa-41519	201	1	van helden & uddin	ORG
cjfa-41519	201	2	2016	DATE
cjfa-41519	203	1	1984	DATE
cjfa-41519	204	1	canadian	NORP
cjfa-41519	204	2	the previous year’s	DATE
cjfa-41519	205	1	chan	ORG
cjfa-41519	205	2	2004	DATE
cjfa-41519	206	1	canadian	NORP
cjfa-41519	208	1	one	CARDINAL
cjfa-41519	209	1	chan	PERSON
cjfa-41519	209	2	2004	DATE
cjfa-41519	210	1	one	CARDINAL
cjfa-41519	212	1	robson	PERSON
cjfa-41519	212	2	2011	DATE
cjfa-41519	213	1	canadian	NORP
cjfa-41519	215	1	ontario	GPE
cjfa-41519	215	2	new brunswick	GPE
cjfa-41519	215	3	busby & robson	ORG
cjfa-41519	215	4	2013	DATE
cjfa-41519	216	1	savoie	PERSON
cjfa-41519	216	2	1990	DATE
cjfa-41519	216	3	three	CARDINAL
cjfa-41519	216	4	t. nasreen	ORG
cjfa-41519	216	5	r. baker8686	PERSON
cjfa-41519	221	1	bourgault	PERSON
cjfa-41519	221	2	lemay	PERSON
cjfa-41519	221	3	1993	DATE
cjfa-41519	221	4	canadian	NORP
cjfa-41519	222	1	1993	DATE
cjfa-41519	224	1	brimberg	PERSON
cjfa-41519	224	2	hurley	PERSON
cjfa-41519	224	3	2014	DATE
cjfa-41519	225	1	the department of national defense	ORG
cjfa-41519	225	2	canada	GPE
cjfa-41519	226	1	brimberg & hurley	ORG
cjfa-41519	226	2	2014	DATE
cjfa-41519	227	1	fortin et al	PERSON
cjfa-41519	228	1	2007	DATE
cjfa-41519	229	1	1997	DATE
cjfa-41519	229	2	canadian	NORP
cjfa-41519	234	1	canadian	NORP
cjfa-41519	234	2	8787	DATE
cjfa-41519	236	1	canadian	NORP
cjfa-41519	236	2	fourteen	CARDINAL
cjfa-41519	236	3	one	CARDINAL
cjfa-41519	236	4	ten	CARDINAL
cjfa-41519	236	5	three	CARDINAL
cjfa-41519	236	6	baker & rennie	ORG
cjfa-41519	236	7	2018	DATE
cjfa-41519	238	1	14	CARDINAL
cjfa-41519	239	1	3	CARDINAL
cjfa-41519	240	1	3	CARDINAL
cjfa-41519	241	1	20 69.0%	PERCENT
cjfa-41519	242	1	1 3.4%	PERCENT
cjfa-41519	242	2	2 6.9%	PERCENT
cjfa-41519	242	3	1 3.4%	PERCENT
cjfa-41519	242	4	5 17.2%	PERCENT
cjfa-41519	242	5	29 100.0%	PERCENT
cjfa-41519	244	1	20	CARDINAL
cjfa-41519	244	2	69 percent	PERCENT
cjfa-41519	245	1	busby & robson	ORG
cjfa-41519	245	2	2011	DATE
cjfa-41519	245	3	2013	DATE
cjfa-41519	245	4	brimberg & hurley	ORG
cjfa-41519	245	5	2014	DATE
cjfa-41519	245	6	stoney & krawchenko	ORG
cjfa-41519	245	7	2012	DATE
cjfa-41519	245	8	r. baker8888	PERSON
cjfa-41519	245	9	baker & rennie	ORG
cjfa-41519	245	10	2006	DATE
cjfa-41519	245	11	2018	DATE
cjfa-41519	245	12	baker & rennie	ORG
cjfa-41519	245	13	2013	DATE
cjfa-41519	247	1	two	CARDINAL
cjfa-41519	247	2	6.9 percent	PERCENT
cjfa-41519	248	1	only one	CARDINAL
cjfa-41519	248	2	3.4 percent	PERCENT
cjfa-41519	251	1	5	CARDINAL
cjfa-41519	251	2	17.2 percent	PERCENT
cjfa-41519	254	1	canadian	NORP
cjfa-41519	254	2	canadian	NORP
cjfa-41519	256	1	van helden	PERSON
cjfa-41519	256	2	uddin	GPE
cjfa-41519	256	3	2016	DATE
cjfa-41519	257	1	three	CARDINAL
cjfa-41519	257	2	three	CARDINAL
cjfa-41519	259	1	van helden	PERSON
cjfa-41519	259	2	uddin	GPE
cjfa-41519	259	3	2016	DATE
cjfa-41519	259	4	per5	GPE
cjfa-41519	263	1	prasad	NORP
cjfa-41519	263	2	2005	DATE
cjfa-41519	264	1	canadian	NORP
cjfa-41519	264	2	8989	CARDINAL
cjfa-41519	266	1	11	CARDINAL
cjfa-41519	267	1	five	CARDINAL
cjfa-41519	268	1	canadian	NORP
cjfa-41519	271	1	only a few (3	CARDINAL
cjfa-41519	271	2	canadian	NORP
cjfa-41519	272	1	foucault	ORG
cjfa-41519	272	2	canadian	NORP
cjfa-41519	273	1	baxter & chua	ORG
cjfa-41519	273	2	2003	DATE
cjfa-41519	273	3	van helden & uddin	ORG
cjfa-41519	273	4	2016	DATE
cjfa-41519	274	1	seven	CARDINAL
cjfa-41519	276	1	van helden	PERSON
cjfa-41519	276	2	uddin	GPE
cjfa-41519	276	3	2016	DATE
cjfa-41519	276	4	2012	DATE
cjfa-41519	278	1	4	CARDINAL
cjfa-41519	279	1	4	CARDINAL
cjfa-41519	280	1	5	CARDINAL
cjfa-41519	280	2	abc	ORG
cjfa-41519	280	3	fortin et al	PERSON
cjfa-41519	281	1	2007	DATE
cjfa-41519	281	2	reddick	PERSON
cjfa-41519	281	3	2004	DATE
cjfa-41519	281	4	t. nasreen	GPE
cjfa-41519	281	5	r. baker9090	PERSON
cjfa-41519	281	6	11	CARDINAL
cjfa-41519	281	7	baker & rennie	ORG
cjfa-41519	281	8	2011	DATE
cjfa-41519	281	9	baker & rennie	ORG
cjfa-41519	281	10	2018	DATE
cjfa-41519	281	11	carmela et al	PERSON
cjfa-41519	282	1	2020	DATE
cjfa-41519	282	2	foucault	ORG
cjfa-41519	282	3	3	CARDINAL
cjfa-41519	282	4	bake & rennie	ORG
cjfa-41519	282	5	2017	CARDINAL
cjfa-41519	283	1	buhr	PERSON
cjfa-41519	283	2	2012	DATE
cjfa-41519	283	3	lin et al	PERSON
cjfa-41519	284	1	1993	DATE
cjfa-41519	284	2	7	CARDINAL
cjfa-41519	284	3	busby & robson	ORG
cjfa-41519	284	4	2011	DATE
cjfa-41519	285	1	busby & robson	ORG
cjfa-41519	285	2	2013	DATE
cjfa-41519	285	3	robson & laurin	ORG
cjfa-41519	285	4	2015	DATE
cjfa-41519	285	5	3	CARDINAL
cjfa-41519	285	6	abc	ORG
cjfa-41519	285	7	1984	DATE
cjfa-41519	285	8	savoie	PERSON
cjfa-41519	285	9	1990	DATE
cjfa-41519	285	10	stoney & krawchenko	ORG
cjfa-41519	285	11	2012	DATE
cjfa-41519	286	1	29	CARDINAL
cjfa-41519	287	1	canadian	NORP
cjfa-41519	287	2	canadian	NORP
cjfa-41519	289	1	5	CARDINAL
cjfa-41519	290	1	5	CARDINAL
cjfa-41519	291	1	9	CARDINAL
cjfa-41519	291	2	baker & rennie	ORG
cjfa-41519	291	3	2012	DATE
cjfa-41519	291	4	baker & rennie	ORG
cjfa-41519	291	5	2013	DATE
cjfa-41519	291	6	2012	DATE
cjfa-41519	291	7	4	CARDINAL
cjfa-41519	292	1	canadian	NORP
cjfa-41519	292	2	9191	CARDINAL
cjfa-41519	292	3	2	CARDINAL
cjfa-41519	292	4	2012	DATE
cjfa-41519	292	5	pollanen & loiselle-lapointe	ORG
cjfa-41519	292	6	2012	DATE
cjfa-41519	292	7	3	CARDINAL
cjfa-41519	293	1	1993	DATE
cjfa-41519	293	2	jarvis	PERSON
cjfa-41519	293	3	2009	DATE
cjfa-41519	293	4	3	CARDINAL
cjfa-41519	293	5	bruce & warren	ORG
cjfa-41519	293	6	2018	DATE
cjfa-41519	293	7	gendron et al	PERSON
cjfa-41519	294	1	2007	DATE
cjfa-41519	294	2	1	CARDINAL
cjfa-41519	294	3	lin et al	PERSON
cjfa-41519	295	1	1993	DATE
cjfa-41519	295	2	6	CARDINAL
cjfa-41519	295	3	busby & robson	ORG
cjfa-41519	295	4	2011	DATE
cjfa-41519	295	5	busby & robson	ORG
cjfa-41519	295	6	2013	DATE
cjfa-41519	295	7	1	CARDINAL
cjfa-41519	295	8	lin	PERSON
cjfa-41519	295	9	1993	DATE
cjfa-41519	295	10	25	CARDINAL
cjfa-41519	295	11	3	CARDINAL
cjfa-41519	295	12	carmela et al	PERSON
cjfa-41519	296	1	2020	DATE
cjfa-41519	296	2	chan	PERSON
cjfa-41519	296	3	2004	DATE
cjfa-41519	296	4	fortin et al	PERSON
cjfa-41519	297	1	2007	DATE
cjfa-41519	298	1	1	CARDINAL
cjfa-41519	298	2	npm	ORG
cjfa-41519	298	3	1984	DATE
cjfa-41519	298	4	4	CARDINAL
cjfa-41519	299	1	9	CARDINAL
cjfa-41519	299	2	3	CARDINAL
cjfa-41519	299	3	2	CARDINAL
cjfa-41519	299	4	1	CARDINAL
cjfa-41519	300	1	2007	DATE
cjfa-41519	300	2	van helden	PERSON
cjfa-41519	300	3	uddin’s	ORG
cjfa-41519	300	4	2016	DATE
cjfa-41519	302	1	5	CARDINAL
cjfa-41519	302	2	r. baker9292	PERSON
cjfa-41519	304	1	3	CARDINAL
cjfa-41519	304	2	1	CARDINAL
cjfa-41519	305	1	van helden	PERSON
cjfa-41519	305	2	uddin’s	ORG
cjfa-41519	305	3	2016	DATE
cjfa-41519	306	1	canada	GPE
cjfa-41519	307	1	van helden	PERSON
cjfa-41519	307	2	uddin’s	ORG
cjfa-41519	307	3	2016	CARDINAL
cjfa-41519	307	4	canada	GPE
cjfa-41519	307	5	2002	DATE
cjfa-41519	308	1	9	CARDINAL
cjfa-41519	309	1	canadian	NORP
cjfa-41519	309	2	the last 42 years	DATE
cjfa-41519	310	1	canadian	NORP
cjfa-41519	314	1	canadian	NORP
cjfa-41519	316	1	canadian	NORP
cjfa-41519	318	1	canadian	NORP
cjfa-41519	318	2	9393	CARDINAL
cjfa-41519	319	1	the united nations	ORG
cjfa-41519	319	2	the european commission	ORG
cjfa-41519	321	1	bruce	PERSON
cjfa-41519	321	2	warren	PERSON
cjfa-41519	321	3	2018	DATE
cjfa-41519	323	1	canadian	NORP
cjfa-41519	324	1	baker	PERSON
cjfa-41519	324	2	2019	DATE
cjfa-41519	324	3	one	CARDINAL
cjfa-41519	325	1	canadian	NORP
cjfa-41519	326	1	3	CARDINAL
cjfa-41519	327	1	baker & rennie	ORG
cjfa-41519	327	2	2011	DATE
cjfa-41519	327	3	one	CARDINAL
cjfa-41519	330	1	canadian	NORP
cjfa-41519	333	1	canadian	NORP
cjfa-41519	334	1	r. baker9494	PERSON
cjfa-41519	336	1	the lang business school of the university of guelph	ORG
cjfa-41519	336	2	canada	GPE
cjfa-41519	337	1	t., & wickramasinghe	ORG
cjfa-41519	337	2	d.	GPE
cjfa-41519	337	3	2007	DATE
cjfa-41519	339	1	journal of accounting & organizational change	ORG
cjfa-41519	339	2	3(3	CARDINAL
cjfa-41519	339	3	183–191	CARDINAL
cjfa-41519	342	1	1984	DATE
cjfa-41519	343	1	canadian	NORP
cjfa-41519	344	1	16(5	CARDINAL
cjfa-41519	344	2	513–520	CARDINAL
cjfa-41519	344	3	baker	PERSON
cjfa-41519	344	4	r.	PERSON
cjfa-41519	344	5	2019	DATE
cjfa-41519	345	1	canadian	NORP
cjfa-41519	346	1	canadian	NORP
cjfa-41519	346	2	canadienne des sciences de l’administration	ORG
cjfa-41519	346	3	36(2	CARDINAL
cjfa-41519	346	4	288–289	CARDINAL
cjfa-41519	347	1	baker	PERSON
cjfa-41519	347	2	r., & rennie	ORG
cjfa-41519	347	3	m.d.	PERSON
cjfa-41519	347	4	2006	DATE
cjfa-41519	348	1	canadian	NORP
cjfa-41519	349	1	canadian	NORP
cjfa-41519	349	2	5(1	CARDINAL
cjfa-41519	349	3	83–112	CARDINAL
cjfa-41519	349	4	http://dx.doi.org/10.1506/206k-rv7l-2jmnw3d3	ORG
cjfa-41519	349	5	baker	PERSON
cjfa-41519	349	6	r., & rennie	ORG
cjfa-41519	349	7	m.d.	GPE
cjfa-41519	349	8	2011	DATE
cjfa-41519	350	1	canadian	NORP
cjfa-41519	351	1	canadian	NORP
cjfa-41519	351	2	54(3	CARDINAL
cjfa-41519	351	3	359–375	CARDINAL
cjfa-41519	353	1	baker	PERSON
cjfa-41519	353	2	r., & rennie	ORG
cjfa-41519	353	3	m.d.	GPE
cjfa-41519	353	4	2012	DATE
cjfa-41519	354	1	canada	GPE
cjfa-41519	355	1	17(3–4	CARDINAL
cjfa-41519	355	2	415–435	CARDINAL
cjfa-41519	357	1	baker	PERSON
cjfa-41519	357	2	r., & rennie	ORG
cjfa-41519	357	3	m.d.	GPE
cjfa-41519	357	4	2013	DATE
cjfa-41519	358	1	canada	GPE
cjfa-41519	358	2	first	ORDINAL
cjfa-41519	359	1	18(1	CARDINAL
cjfa-41519	359	2	31–50	CARDINAL
cjfa-41519	360	1	http://dx.doi	PERSON
cjfa-41519	362	1	baker	PERSON
cjfa-41519	362	2	r., & rennie	ORG
cjfa-41519	362	3	m.d.	PERSON
cjfa-41519	362	4	2017	CARDINAL
cjfa-41519	364	1	115–142	CARDINAL
cjfa-41519	365	1	http://dx.doi.org/10.1080/21552851.2016.1264984	ORG
cjfa-41519	365	2	baker	PERSON
cjfa-41519	365	3	r., & rennie	ORG
cjfa-41519	365	4	m.d.	PERSON
cjfa-41519	365	5	2018	DATE
cjfa-41519	366	1	canada	GPE
cjfa-41519	367	1	23(3	CARDINAL
cjfa-41519	367	2	407–432	DATE
cjfa-41519	368	1	http://dx.doi	PERSON
cjfa-41519	370	1	canadian	NORP
cjfa-41519	370	2	9595	CARDINAL
cjfa-41519	370	3	j.j.	GPE
cjfa-41519	370	4	w.f.	PERSON
cjfa-41519	370	5	2003	DATE
cjfa-41519	372	1	28(2–3	CARDINAL
cjfa-41519	372	2	97–126	CARDINAL
cjfa-41519	373	1	bourgault	PERSON
cjfa-41519	373	2	j., dion, s., & lemay	PERSON
cjfa-41519	373	3	m.	PERSON
cjfa-41519	373	4	1993	DATE
cjfa-41519	374	1	canadian	NORP
cjfa-41519	374	2	fed	ORG
cjfa-41519	375	1	53(1	CARDINAL
cjfa-41519	375	2	73–80	CARDINAL
cjfa-41519	376	1	http://dx.doi	PERSON
cjfa-41519	378	1	brimberg	PERSON
cjfa-41519	378	2	j., & hurley	ORG
cjfa-41519	378	3	w. j.	PERSON
cjfa-41519	378	4	2014	DATE
cjfa-41519	379	1	the department of national defence in canada.	ORG
cjfa-41519	380	1	26(1	CARDINAL
cjfa-41519	380	2	81–89	DATE
cjfa-41519	381	1	j., & guthrie	ORG
cjfa-41519	381	2	j. (2008	PERSON
cjfa-41519	382	1	20 years	DATE
cjfa-41519	383	1	21(2	CARDINAL
cjfa-41519	383	2	129	CARDINAL
cjfa-41519	383	3	169	CARDINAL
cjfa-41519	384	1	bruce	PERSON
cjfa-41519	384	2	& warren	ORG
cjfa-41519	384	3	m. (	PERSON
cjfa-41519	384	4	2018	DATE
cjfa-41519	386	1	meditari accountancy research	ORG
cjfa-41519	386	2	26(1	CARDINAL
cjfa-41519	386	3	buhr	PERSON
cjfa-41519	386	4	2012	DATE
cjfa-41519	387	1	anglo-american	NORP
cjfa-41519	387	2	the last 30 years	DATE
cjfa-41519	388	1	17(3–4	CARDINAL
cjfa-41519	388	2	287–309	CARDINAL
cjfa-41519	390	1	busby	PERSON
cjfa-41519	390	2	c., & robson	ORG
cjfa-41519	390	3	2011	DATE
cjfa-41519	391	1	canada	GPE
cjfa-41519	391	2	2011	DATE
cjfa-41519	392	1	toronto	GPE
cjfa-41519	392	2	c.d. howe institute	ORG
cjfa-41519	393	1	busby	PERSON
cjfa-41519	393	2	c., & robson	ORG
cjfa-41519	393	3	2013	DATE
cjfa-41519	394	1	canada	GPE
cjfa-41519	394	2	2012	DATE
cjfa-41519	395	1	toronto	GPE
cjfa-41519	395	2	c.d. howe institute	ORG
cjfa-41519	396	1	carmela d.m.	PERSON
cjfa-41519	396	2	ancarani, a., & hartley	ORG
cjfa-41519	396	3	2020	DATE
cjfa-41519	398	1	377–401	CARDINAL
cjfa-41519	400	1	chan	PERSON
cjfa-41519	400	2	2004	DATE
cjfa-41519	401	1	canadian	NORP
cjfa-41519	403	1	cooper	ORG
cjfa-41519	403	2	d.j.	GPE
cjfa-41519	403	3	2006	DATE
cjfa-41519	405	1	31(4–5	DATE
cjfa-41519	405	2	415–444	CARDINAL
cjfa-41519	407	1	cooper, h., & hedges	ORG
cjfa-41519	407	2	l.v.	GPE
cjfa-41519	407	3	1994	DATE
cjfa-41519	409	1	new york	GPE
cjfa-41519	409	2	russell sage foundation	ORG
cjfa-41519	410	1	denyer, d., & tranfield	ORG
cjfa-41519	410	2	d.	NORP
cjfa-41519	410	3	2009	DATE
cjfa-41519	412	1	d. a. buchanan	PERSON
cjfa-41519	412	2	a. bryman	PERSON
cjfa-41519	413	1	new york	GPE
cjfa-41519	414	1	dumay	PERSON
cjfa-41519	414	2	j., bernardi	ORG
cjfa-41519	414	3	c., guthrie	PERSON
cjfa-41519	414	4	j., & demartini	ORG
cjfa-41519	414	5	2016	CARDINAL
cjfa-41519	416	1	40(3	CARDINAL
cjfa-41519	416	2	166–185	CARDINAL
cjfa-41519	417	1	http://dx.doi	PERSON
cjfa-41519	419	1	fortin, a.	ORG
cjfa-41519	419	2	haffaf, h., & viger	ORG
cjfa-41519	419	3	2007	DATE
cjfa-41519	420	1	canadian	NORP
cjfa-41519	421	1	6(3	CARDINAL
cjfa-41519	421	2	231–262	CARDINAL
cjfa-41519	422	1	gendron	PERSON
cjfa-41519	422	2	cooper	PERSON
cjfa-41519	422	3	d.j.	GPE
cjfa-41519	422	4	2007	DATE
cjfa-41519	424	1	2	CARDINAL
cjfa-41519	424	2	101–129	CARDINAL
cjfa-41519	426	1	t. nasreen	PERSON
cjfa-41519	426	2	r. baker9696 goddard	PERSON
cjfa-41519	426	3	2010	DATE
cjfa-41519	428	1	british	NORP
cjfa-41519	429	1	hahn	PERSON
cjfa-41519	429	2	r., & kühnen	ORG
cjfa-41519	429	3	2013	DATE
cjfa-41519	431	1	59	CARDINAL
cjfa-41519	431	2	5–21	CARDINAL
cjfa-41519	433	1	hyżyk	PERSON
cjfa-41519	433	2	s.	PERSON
cjfa-41519	433	3	2013	DATE
cjfa-41519	435	1	copernican journal of finance & accounting	ORG
cjfa-41519	435	2	1(1	CARDINAL
cjfa-41519	435	3	65–80	CARDINAL
cjfa-41519	437	1	jacobs	PERSON
cjfa-41519	437	2	k.	PERSON
cjfa-41519	437	3	2012	DATE
cjfa-41519	439	1	28(1	CARDINAL
cjfa-41519	439	2	1–25	CARDINAL
cjfa-41519	440	1	jarvis	PERSON
cjfa-41519	440	2	m.d.	PERSON
cjfa-41519	440	3	2009	DATE
cjfa-41519	441	1	canada	GPE
cjfa-41519	442	1	canadian	NORP
cjfa-41519	442	2	525–547	CARDINAL
cjfa-41519	443	1	liguori	NORP
cjfa-41519	443	2	m.	PERSON
cjfa-41519	443	3	2012	DATE
cjfa-41519	444	1	italian	NORP
cjfa-41519	444	2	canadian	NORP
cjfa-41519	445	1	28(4	CARDINAL
cjfa-41519	445	2	437–63	DATE
cjfa-41519	446	1	lin	PERSON
cjfa-41519	446	2	z.j.	GPE
cjfa-41519	446	3	1993	DATE
cjfa-41519	447	1	canada	GPE
cjfa-41519	448	1	financial accountability & management	ORG
cjfa-41519	448	2	9(1	CARDINAL
cjfa-41519	448	3	17–25	CARDINAL
cjfa-41519	450	1	lin	PERSON
cjfa-41519	450	2	z.j.	GPE
cjfa-41519	450	3	baxter	PERSON
cjfa-41519	450	4	g.c.	PERSON
cjfa-41519	450	5	g.j.	GPE
cjfa-41519	450	6	1993	DATE
cjfa-41519	451	1	canada	GPE
cjfa-41519	452	1	9(4	CARDINAL
cjfa-41519	452	2	235	CARDINAL
cjfa-41519	452	3	254	CARDINAL
cjfa-41519	453	1	mahood	GPE
cjfa-41519	453	2	van eerd d.	PERSON
cjfa-41519	453	3	e.	PERSON
cjfa-41519	453	4	2014	DATE
cjfa-41519	455	1	5(3	CARDINAL
cjfa-41519	455	2	221–234	CARDINAL
cjfa-41519	457	1	pollanen	PERSON
cjfa-41519	457	2	r., & loiselle-lapointe	ORG
cjfa-41519	457	3	2012	DATE
cjfa-41519	458	1	canada	GPE
cjfa-41519	459	1	28(4	CARDINAL
cjfa-41519	459	2	359–377	CARDINAL
cjfa-41519	461	1	prasad	ORG
cjfa-41519	461	2	2005	DATE
cjfa-41519	463	1	new york	GPE
cjfa-41519	463	2	m.e. sharpe	ORG
cjfa-41519	464	1	1000	CARDINAL
cjfa-41519	464	2	canadian institute of chartered	ORG
cjfa-41519	464	3	canada	GPE
cjfa-41519	465	1	1100	CARDINAL
cjfa-41519	466	1	canadian institute of chartered	ORG
cjfa-41519	466	2	canada	GPE
cjfa-41519	467	1	3 (1986	DATE
cjfa-41519	468	1	canada	GPE
cjfa-41519	469	1	4 (1988	DATE
cjfa-41519	471	1	canada	GPE
cjfa-41519	471	2	reddick	PERSON
cjfa-41519	471	3	c.g.	GPE
cjfa-41519	471	4	2004	DATE
cjfa-41519	472	1	canada	GPE
cjfa-41519	472	2	uk	GPE
cjfa-41519	472	3	16(3	CARDINAL
cjfa-41519	472	4	316–56	CARDINAL
cjfa-41519	474	1	canadian	NORP
cjfa-41519	474	2	9797 robson	PERSON
cjfa-41519	474	3	w. b. p.	PERSON
cjfa-41519	474	4	a.	PERSON
cjfa-41519	474	5	2015	CARDINAL
cjfa-41519	475	1	2015	DATE
cjfa-41519	476	1	c.d. howe institute	ORG
cjfa-41519	476	2	423(2	CARDINAL
cjfa-41519	476	3	1–23	CARDINAL
cjfa-41519	477	1	savoie	GPE
cjfa-41519	477	2	d.j.	GPE
cjfa-41519	477	3	1990	DATE
cjfa-41519	478	1	canadian	NORP
cjfa-41519	479	1	10(3	CARDINAL
cjfa-41519	479	2	62–78	CARDINAL
cjfa-41519	480	1	scapens	GPE
cjfa-41519	480	2	r.w.	GPE
cjfa-41519	480	3	& bromwich	ORG
cjfa-41519	480	4	m. (	PERSON
cjfa-41519	480	5	2010	DATE
cjfa-41519	481	1	20 years	DATE
cjfa-41519	482	1	21(4	DATE
cjfa-41519	482	2	278–284	CARDINAL
cjfa-41519	483	1	stoney	GPE
cjfa-41519	483	2	c., & krawchenko	ORG
cjfa-41519	483	3	t.	GPE
cjfa-41519	483	4	2012	DATE
cjfa-41519	484	1	canadian	NORP
cjfa-41519	484	2	australian	NORP
cjfa-41519	484	3	u.s.	GPE
cjfa-41519	485	1	canadian	NORP
cjfa-41519	485	2	55(4	CARDINAL
cjfa-41519	485	3	481–503	CARDINAL
cjfa-41519	486	1	e.m.	GPE
cjfa-41519	486	2	2002	DATE
cjfa-41519	487	1	canada	GPE
cjfa-41519	487	2	the united states	GPE
cjfa-41519	488	1	41(2	CARDINAL
cjfa-41519	488	2	239–254	CARDINAL
cjfa-41519	489	1	van helden	PERSON
cjfa-41519	489	2	g.j.	GPE
cjfa-41519	489	3	2005	DATE
cjfa-41519	491	1	financial accountability & management	ORG
cjfa-41519	491	2	21(1	CARDINAL
cjfa-41519	491	3	99–133	CARDINAL
cjfa-41519	492	1	van helden	PERSON
cjfa-41519	492	2	j., & uddin	ORG
cjfa-41519	492	3	s.	PERSON
cjfa-41519	492	4	2016	DATE
cjfa-41519	494	1	41	CARDINAL
cjfa-41519	494	2	34–62	DATE
cjfa-41519	496	1	webster	PERSON
cjfa-41519	496	2	j., & watson	ORG
cjfa-41519	496	3	r.t.	GPE
cjfa-41519	496	4	2002	DATE
cjfa-41519	498	1	quarterly	DATE
cjfa-41519	498	2	26(2	CARDINAL