id	sid	tid	token	lemma	pos
cjfa-8196	1	1	copernican	copernican	PROPN
cjfa-8196	1	2	journal	journal	PROPN
cjfa-8196	1	3	of	of	ADP
cjfa-8196	1	4	finance	finance	PROPN
cjfa-8196	1	5	&	&	CCONJ
cjfa-8196	1	6	accounting	accounting	PROPN
cjfa-8196	1	7	e	e	PROPN
cjfa-8196	1	8	-	-	PROPN
cjfa-8196	1	9	issn	issn	PROPN
cjfa-8196	1	10	2300	2300	NUM
cjfa-8196	1	11	-	-	SYM
cjfa-8196	1	12	3065	3065	NUM
cjfa-8196	1	13	p	p	PROPN
cjfa-8196	1	14	-	-	PUNCT
cjfa-8196	1	15	issn	issn	PROPN
cjfa-8196	1	16	2300	2300	NUM
cjfa-8196	1	17	-	-	SYM
cjfa-8196	1	18	12402015	12402015	NUM
cjfa-8196	1	19	,	,	PUNCT
cjfa-8196	1	20	volume	volume	NOUN
cjfa-8196	1	21	4	4	NUM
cjfa-8196	1	22	,	,	PUNCT
cjfa-8196	1	23	issue	issue	NOUN
cjfa-8196	1	24	2	2	NUM
cjfa-8196	1	25	date	date	NOUN
cjfa-8196	1	26	of	of	ADP
cjfa-8196	1	27	submission	submission	NOUN
cjfa-8196	1	28	:	:	PUNCT
cjfa-8196	1	29	january	january	PROPN
cjfa-8196	1	30	12	12	NUM
cjfa-8196	1	31	,	,	PUNCT
cjfa-8196	1	32	2015	2015	NUM
cjfa-8196	1	33	;	;	PUNCT
cjfa-8196	1	34	date	date	NOUN
cjfa-8196	1	35	of	of	ADP
cjfa-8196	1	36	acceptance	acceptance	NOUN
cjfa-8196	1	37	:	:	PUNCT
cjfa-8196	1	38	february	february	NOUN
cjfa-8196	1	39	15	15	NUM
cjfa-8196	1	40	,	,	PUNCT
cjfa-8196	1	41	2015	2015	NUM
cjfa-8196	1	42	.	.	PUNCT
cjfa-8196	2	1	*	*	PUNCT
cjfa-8196	2	2	contact	contact	NOUN
cjfa-8196	2	3	information	information	NOUN
cjfa-8196	2	4	:	:	PUNCT
cjfa-8196	2	5	marlenac@econ.umk.pl	marlenac@econ.umk.pl	PROPN
cjfa-8196	2	6	,	,	PUNCT
cjfa-8196	2	7	nicolaus	nicolaus	PROPN
cjfa-8196	2	8	copernicus	copernicus	PROPN
cjfa-8196	2	9	university	university	PROPN
cjfa-8196	2	10	,	,	PUNCT
cjfa-8196	2	11	gagarina	gagarina	NOUN
cjfa-8196	2	12	13a	13a	NOUN
cjfa-8196	2	13	,	,	PUNCT
cjfa-8196	2	14	87	87	NUM
cjfa-8196	2	15	-	-	SYM
cjfa-8196	2	16	100	100	NUM
cjfa-8196	2	17	toruń	toruń	NOUN
cjfa-8196	2	18	,	,	PUNCT
cjfa-8196	2	19	poland	poland	PROPN
cjfa-8196	2	20	,	,	PUNCT
cjfa-8196	2	21	phone	phone	NOUN
cjfa-8196	2	22	:	:	PUNCT
cjfa-8196	2	23	+48	+48	NUM
cjfa-8196	2	24	607	607	NUM
cjfa-8196	2	25	772	772	NUM
cjfa-8196	2	26	670	670	NUM
cjfa-8196	2	27	.	.	PUNCT
cjfa-8196	3	1	ciechan	ciechan	PROPN
cjfa-8196	3	2	-	-	PUNCT
cjfa-8196	3	3	kujawa	kujawa	PROPN
cjfa-8196	3	4	m.	m.	NOUN
cjfa-8196	3	5	(	(	PUNCT
cjfa-8196	3	6	2015	2015	NUM
cjfa-8196	3	7	)	)	PUNCT
cjfa-8196	3	8	.	.	PUNCT
cjfa-8196	4	1	professional	professional	ADJ
cjfa-8196	4	2	financial	financial	ADJ
cjfa-8196	4	3	and	and	CCONJ
cjfa-8196	4	4	accounting	accounting	NOUN
cjfa-8196	4	5	services	service	NOUN
cjfa-8196	4	6	in	in	ADP
cjfa-8196	4	7	the	the	DET
cjfa-8196	4	8	light	light	NOUN
cjfa-8196	4	9	of	of	ADP
cjfa-8196	4	10	european	european	PROPN
cjfa-8196	4	11	union	union	PROPN
cjfa-8196	4	12	directives	directive	NOUN
cjfa-8196	4	13	and	and	CCONJ
cjfa-8196	4	14	the	the	DET
cjfa-8196	4	15	deregulation	deregulation	NOUN
cjfa-8196	4	16	of	of	ADP
cjfa-8196	4	17	professions	profession	NOUN
cjfa-8196	4	18	in	in	ADP
cjfa-8196	4	19	poland	poland	PROPN
cjfa-8196	4	20	–	–	PUNCT
cjfa-8196	4	21	current	current	ADJ
cjfa-8196	4	22	status	status	NOUN
cjfa-8196	4	23	and	and	CCONJ
cjfa-8196	4	24	research	research	NOUN
cjfa-8196	4	25	needs	need	NOUN
cjfa-8196	4	26	.	.	PUNCT
cjfa-8196	5	1	copernican	copernican	PROPN
cjfa-8196	5	2	journal	journal	PROPN
cjfa-8196	5	3	of	of	ADP
cjfa-8196	5	4	finance	finance	PROPN
cjfa-8196	5	5	&	&	CCONJ
cjfa-8196	5	6	accounting	accounting	PROPN
cjfa-8196	5	7	,	,	PUNCT
cjfa-8196	5	8	4(2	4(2	NUM
cjfa-8196	5	9	)	)	PUNCT
cjfa-8196	5	10	,	,	PUNCT
cjfa-8196	5	11	65–77	65–77	NUM
cjfa-8196	5	12	.	.	PUNCT
cjfa-8196	6	1	http://dx.doi.org/10.12775/	http://dx.doi.org/10.12775/	PROPN
cjfa-8196	6	2	cjfa.2015.016	cjfa.2015.016	PROPN
cjfa-8196	6	3	marlena	marlena	PROPN
cjfa-8196	6	4	ciechan	ciechan	PROPN
cjfa-8196	6	5	-	-	PUNCT
cjfa-8196	6	6	kujawa	kujawa	PROPN
cjfa-8196	6	7	*	*	PROPN
cjfa-8196	6	8	nicolaus	nicolaus	PROPN
cjfa-8196	6	9	copernicus	copernicus	PROPN
cjfa-8196	6	10	university	university	PROPN
cjfa-8196	6	11	professional	professional	ADJ
cjfa-8196	6	12	financial	financial	ADJ
cjfa-8196	6	13	and	and	CCONJ
cjfa-8196	6	14	accounting	accounting	NOUN
cjfa-8196	6	15	services	service	NOUN
cjfa-8196	6	16	in	in	ADP
cjfa-8196	6	17	the	the	DET
cjfa-8196	6	18	light	light	NOUN
cjfa-8196	6	19	of	of	ADP
cjfa-8196	6	20	european	european	PROPN
cjfa-8196	6	21	union	union	PROPN
cjfa-8196	6	22	directives	directive	NOUN
cjfa-8196	6	23	and	and	CCONJ
cjfa-8196	6	24	the	the	DET
cjfa-8196	6	25	deregulation	deregulation	NOUN
cjfa-8196	6	26	of	of	ADP
cjfa-8196	6	27	professions	profession	NOUN
cjfa-8196	6	28	in	in	ADP
cjfa-8196	6	29	poland	poland	PROPN
cjfa-8196	6	30	–	–	PUNCT
cjfa-8196	6	31	current	current	ADJ
cjfa-8196	6	32	status	status	NOUN
cjfa-8196	6	33	and	and	CCONJ
cjfa-8196	6	34	research	research	NOUN
cjfa-8196	6	35	needs	need	VERB
cjfa-8196	6	36	keywords	keyword	NOUN
cjfa-8196	6	37	:	:	PUNCT
cjfa-8196	6	38	financial	financial	ADJ
cjfa-8196	6	39	and	and	CCONJ
cjfa-8196	6	40	accounting	accounting	NOUN
cjfa-8196	6	41	services	service	NOUN
cjfa-8196	6	42	,	,	PUNCT
cjfa-8196	6	43	deregulation	deregulation	NOUN
cjfa-8196	6	44	,	,	PUNCT
cjfa-8196	6	45	directive	directive	NOUN
cjfa-8196	6	46	of	of	ADP
cjfa-8196	6	47	the	the	DET
cjfa-8196	6	48	european	european	PROPN
cjfa-8196	6	49	union	union	PROPN
cjfa-8196	6	50	,	,	PUNCT
cjfa-8196	6	51	security	security	NOUN
cjfa-8196	6	52	of	of	ADP
cjfa-8196	6	53	business	business	NOUN
cjfa-8196	6	54	transactions	transaction	NOUN
cjfa-8196	6	55	,	,	PUNCT
cjfa-8196	6	56	sustainable	sustainable	ADJ
cjfa-8196	6	57	development	development	NOUN
cjfa-8196	6	58	,	,	PUNCT
cjfa-8196	6	59	corporate	corporate	ADJ
cjfa-8196	6	60	social	social	ADJ
cjfa-8196	6	61	responsibility	responsibility	NOUN
cjfa-8196	6	62	.	.	PUNCT
cjfa-8196	7	1	j	j	PROPN
cjfa-8196	7	2	e	e	PROPN
cjfa-8196	7	3	l	l	PROPN
cjfa-8196	7	4	classification	classification	NOUN
cjfa-8196	7	5	:	:	PUNCT
cjfa-8196	7	6	m40	m40	PROPN
cjfa-8196	7	7	,	,	PUNCT
cjfa-8196	7	8	m41	m41	PROPN
cjfa-8196	7	9	,	,	PUNCT
cjfa-8196	7	10	m42	m42	PROPN
cjfa-8196	7	11	,	,	PUNCT
cjfa-8196	7	12	m48	m48	PROPN
cjfa-8196	7	13	.	.	PUNCT
cjfa-8196	8	1	abstract	abstract	NOUN
cjfa-8196	8	2	:	:	PUNCT
cjfa-8196	8	3	the	the	DET
cjfa-8196	8	4	article	article	NOUN
cjfa-8196	8	5	describes	describe	VERB
cjfa-8196	8	6	the	the	DET
cjfa-8196	8	7	issue	issue	NOUN
cjfa-8196	8	8	of	of	ADP
cjfa-8196	8	9	the	the	DET
cjfa-8196	8	10	impact	impact	NOUN
cjfa-8196	8	11	of	of	ADP
cjfa-8196	8	12	legislative	legislative	ADJ
cjfa-8196	8	13	changes	change	NOUN
cjfa-8196	8	14	on	on	ADP
cjfa-8196	8	15	the	the	DET
cjfa-8196	8	16	market	market	NOUN
cjfa-8196	8	17	of	of	ADP
cjfa-8196	8	18	professional	professional	ADJ
cjfa-8196	8	19	accounting	accounting	NOUN
cjfa-8196	8	20	and	and	CCONJ
cjfa-8196	8	21	financial	financial	ADJ
cjfa-8196	8	22	services	service	NOUN
cjfa-8196	8	23	.	.	PUNCT
cjfa-8196	9	1	it	it	PRON
cjfa-8196	9	2	discusses	discuss	VERB
cjfa-8196	9	3	the	the	DET
cjfa-8196	9	4	scope	scope	NOUN
cjfa-8196	9	5	and	and	CCONJ
cjfa-8196	9	6	essence	essence	NOUN
cjfa-8196	9	7	of	of	ADP
cjfa-8196	9	8	the	the	DET
cjfa-8196	9	9	changes	change	NOUN
cjfa-8196	9	10	both	both	PRON
cjfa-8196	9	11	to	to	ADP
cjfa-8196	9	12	the	the	DET
cjfa-8196	9	13	directives	directive	NOUN
cjfa-8196	9	14	of	of	ADP
cjfa-8196	9	15	the	the	DET
cjfa-8196	9	16	european	european	PROPN
cjfa-8196	9	17	union	union	PROPN
cjfa-8196	9	18	and	and	CCONJ
cjfa-8196	9	19	the	the	DET
cjfa-8196	9	20	deregulation	deregulation	NOUN
cjfa-8196	9	21	of	of	ADP
cjfa-8196	9	22	the	the	DET
cjfa-8196	9	23	profession	profession	NOUN
cjfa-8196	9	24	of	of	ADP
cjfa-8196	9	25	the	the	DET
cjfa-8196	9	26	accounting	accounting	NOUN
cjfa-8196	9	27	and	and	CCONJ
cjfa-8196	9	28	finance	finance	NOUN
cjfa-8196	9	29	in	in	ADP
cjfa-8196	9	30	poland	poland	PROPN
cjfa-8196	9	31	.	.	PUNCT
cjfa-8196	10	1	this	this	DET
cjfa-8196	10	2	article	article	NOUN
cjfa-8196	10	3	contains	contain	VERB
cjfa-8196	10	4	findings	finding	NOUN
cjfa-8196	10	5	regarding	regard	VERB
cjfa-8196	10	6	the	the	DET
cjfa-8196	10	7	experience	experience	NOUN
cjfa-8196	10	8	of	of	ADP
cjfa-8196	10	9	european	european	ADJ
cjfa-8196	10	10	countries	country	NOUN
cjfa-8196	10	11	and	and	CCONJ
cjfa-8196	10	12	presents	present	VERB
cjfa-8196	10	13	the	the	DET
cjfa-8196	10	14	selected	select	VERB
cjfa-8196	10	15	research	research	NOUN
cjfa-8196	10	16	results	result	NOUN
cjfa-8196	10	17	.	.	PUNCT
cjfa-8196	11	1	in	in	ADP
cjfa-8196	11	2	conclusion	conclusion	NOUN
cjfa-8196	11	3	,	,	PUNCT
cjfa-8196	11	4	the	the	DET
cjfa-8196	11	5	author	author	NOUN
cjfa-8196	11	6	indicates	indicate	VERB
cjfa-8196	11	7	and	and	CCONJ
cjfa-8196	11	8	justifies	justify	VERB
cjfa-8196	11	9	direction	direction	NOUN
cjfa-8196	11	10	in	in	ADP
cjfa-8196	11	11	research	research	NOUN
cjfa-8196	11	12	,	,	PUNCT
cjfa-8196	11	13	which	which	PRON
cjfa-8196	11	14	is	be	AUX
cjfa-8196	11	15	essential	essential	ADJ
cjfa-8196	11	16	to	to	PART
cjfa-8196	11	17	identify	identify	VERB
cjfa-8196	11	18	the	the	DET
cjfa-8196	11	19	determinants	determinant	NOUN
cjfa-8196	11	20	of	of	ADP
cjfa-8196	11	21	the	the	DET
cjfa-8196	11	22	functioning	functioning	NOUN
cjfa-8196	11	23	and	and	CCONJ
cjfa-8196	11	24	development	development	NOUN
cjfa-8196	11	25	of	of	ADP
cjfa-8196	11	26	professional	professional	ADJ
cjfa-8196	11	27	finance	finance	NOUN
cjfa-8196	11	28	and	and	CCONJ
cjfa-8196	11	29	accounting	accounting	NOUN
cjfa-8196	11	30	services	service	NOUN
cjfa-8196	11	31	in	in	ADP
cjfa-8196	11	32	polish	polish	ADJ
cjfa-8196	11	33	economic	economic	ADJ
cjfa-8196	11	34	practice	practice	NOUN
cjfa-8196	11	35	after	after	ADP
cjfa-8196	11	36	the	the	DET
cjfa-8196	11	37	legislative	legislative	ADJ
cjfa-8196	11	38	changes	change	NOUN
cjfa-8196	11	39	as	as	ADV
cjfa-8196	11	40	well	well	ADV
cjfa-8196	11	41	as	as	ADP
cjfa-8196	11	42	the	the	DET
cjfa-8196	11	43	mechanisms	mechanism	NOUN
cjfa-8196	11	44	of	of	ADP
cjfa-8196	11	45	their	their	PRON
cjfa-8196	11	46	impact	impact	NOUN
cjfa-8196	11	47	on	on	ADP
cjfa-8196	11	48	the	the	DET
cjfa-8196	11	49	risks	risk	NOUN
cjfa-8196	11	50	(	(	PUNCT
cjfa-8196	11	51	opportunities	opportunity	NOUN
cjfa-8196	11	52	and	and	CCONJ
cjfa-8196	11	53	threats	threat	NOUN
cjfa-8196	11	54	)	)	PUNCT
cjfa-8196	11	55	for	for	ADP
cjfa-8196	11	56	sustainable	sustainable	ADJ
cjfa-8196	11	57	development	development	NOUN
cjfa-8196	11	58	of	of	ADP
cjfa-8196	11	59	entities	entity	NOUN
cjfa-8196	11	60	and	and	CCONJ
cjfa-8196	11	61	security	security	NOUN
cjfa-8196	11	62	of	of	ADP
cjfa-8196	11	63	business	business	NOUN
cjfa-8196	11	64	trading	trading	NOUN
cjfa-8196	11	65	.	.	PUNCT
cjfa-8196	12	1	translated	translate	VERB
cjfa-8196	12	2	by	by	ADP
cjfa-8196	12	3	marlena	marlena	PROPN
cjfa-8196	12	4	ciechan	ciechan	PROPN
cjfa-8196	12	5	-	-	PUNCT
cjfa-8196	12	6	kujawa	kujawa	PROPN
cjfa-8196	12	7	m.	m.	NOUN
cjfa-8196	12	8	ciechan	ciechan	PROPN
cjfa-8196	12	9	-	-	PUNCT
cjfa-8196	12	10	kujawa66	kujawa66	PROPN
cjfa-8196	12	11	 	 	SPACE
cjfa-8196	12	12	introduction	introduction	NOUN
cjfa-8196	12	13	financial	financial	ADJ
cjfa-8196	12	14	and	and	CCONJ
cjfa-8196	12	15	accounting	accounting	NOUN
cjfa-8196	12	16	services	service	NOUN
cjfa-8196	12	17	(	(	PUNCT
cjfa-8196	12	18	including	include	VERB
cjfa-8196	12	19	accounting	accounting	NOUN
cjfa-8196	12	20	,	,	PUNCT
cjfa-8196	12	21	bookkeeping	bookkeeping	NOUN
cjfa-8196	12	22	,	,	PUNCT
cjfa-8196	12	23	auditing	auditing	NOUN
cjfa-8196	12	24	)	)	PUNCT
cjfa-8196	12	25	are	be	AUX
cjfa-8196	12	26	recognized	recognize	VERB
cjfa-8196	12	27	in	in	ADP
cjfa-8196	12	28	poland	poland	PROPN
cjfa-8196	12	29	and	and	CCONJ
cjfa-8196	12	30	europe	europe	PROPN
cjfa-8196	12	31	as	as	ADP
cjfa-8196	12	32	business	business	NOUN
cjfa-8196	12	33	services	service	NOUN
cjfa-8196	12	34	in	in	ADP
cjfa-8196	12	35	the	the	DET
cjfa-8196	12	36	broad	broad	ADJ
cjfa-8196	12	37	sense	sense	NOUN
cjfa-8196	12	38	and	and	CCONJ
cjfa-8196	12	39	as	as	ADP
cjfa-8196	12	40	such	such	ADJ
cjfa-8196	12	41	constitute	constitute	VERB
cjfa-8196	12	42	a	a	DET
cjfa-8196	12	43	set	set	NOUN
cjfa-8196	12	44	of	of	ADP
cjfa-8196	12	45	services	service	NOUN
cjfa-8196	12	46	provided	provide	VERB
cjfa-8196	12	47	by	by	ADP
cjfa-8196	12	48	qualified	qualified	ADJ
cjfa-8196	12	49	personnel	personnel	NOUN
cjfa-8196	12	50	who	who	PRON
cjfa-8196	12	51	have	have	AUX
cjfa-8196	12	52	gained	gain	VERB
cjfa-8196	12	53	their	their	PRON
cjfa-8196	12	54	competence	competence	NOUN
cjfa-8196	12	55	owing	owe	VERB
cjfa-8196	12	56	to	to	ADP
cjfa-8196	12	57	the	the	DET
cjfa-8196	12	58	mastering	mastering	NOUN
cjfa-8196	12	59	of	of	ADP
cjfa-8196	12	60	a	a	DET
cjfa-8196	12	61	significant	significant	ADJ
cjfa-8196	12	62	scientific	scientific	ADJ
cjfa-8196	12	63	discipline	discipline	NOUN
cjfa-8196	12	64	.	.	PUNCT
cjfa-8196	13	1	financial	financial	ADJ
cjfa-8196	13	2	and	and	CCONJ
cjfa-8196	13	3	accounting	accounting	NOUN
cjfa-8196	13	4	services	service	NOUN
cjfa-8196	13	5	include	include	VERB
cjfa-8196	13	6	the	the	DET
cjfa-8196	13	7	organization	organization	NOUN
cjfa-8196	13	8	of	of	ADP
cjfa-8196	13	9	accounting	accounting	NOUN
cjfa-8196	13	10	,	,	PUNCT
cjfa-8196	13	11	bookkeeping	bookkeeping	NOUN
cjfa-8196	13	12	and	and	CCONJ
cjfa-8196	13	13	tax	tax	NOUN
cjfa-8196	13	14	accounting	accounting	NOUN
cjfa-8196	13	15	,	,	PUNCT
cjfa-8196	13	16	preparation	preparation	NOUN
cjfa-8196	13	17	of	of	ADP
cjfa-8196	13	18	financial	financial	ADJ
cjfa-8196	13	19	statements	statement	NOUN
cjfa-8196	13	20	(	(	PUNCT
cjfa-8196	13	21	and	and	CCONJ
cjfa-8196	13	22	other	other	ADJ
cjfa-8196	13	23	)	)	PUNCT
cjfa-8196	13	24	for	for	ADP
cjfa-8196	13	25	internal	internal	ADJ
cjfa-8196	13	26	and	and	CCONJ
cjfa-8196	13	27	external	external	ADJ
cjfa-8196	13	28	purposes	purpose	NOUN
cjfa-8196	13	29	,	,	PUNCT
cjfa-8196	13	30	financial	financial	ADJ
cjfa-8196	13	31	auditing	auditing	NOUN
cjfa-8196	13	32	and	and	CCONJ
cjfa-8196	13	33	other	other	ADJ
cjfa-8196	13	34	services	service	NOUN
cjfa-8196	13	35	in	in	ADP
cjfa-8196	13	36	the	the	DET
cjfa-8196	13	37	field	field	NOUN
cjfa-8196	13	38	of	of	ADP
cjfa-8196	13	39	finance	finance	NOUN
cjfa-8196	13	40	and	and	CCONJ
cjfa-8196	13	41	accounting	accounting	NOUN
cjfa-8196	13	42	,	,	PUNCT
cjfa-8196	13	43	and	and	CCONJ
cjfa-8196	13	44	impact	impact	VERB
cjfa-8196	13	45	the	the	DET
cjfa-8196	13	46	quality	quality	NOUN
cjfa-8196	13	47	of	of	ADP
cjfa-8196	13	48	the	the	DET
cjfa-8196	13	49	whole	whole	ADJ
cjfa-8196	13	50	process	process	NOUN
cjfa-8196	13	51	of	of	ADP
cjfa-8196	13	52	accounting	accounting	NOUN
cjfa-8196	13	53	(	(	PUNCT
cjfa-8196	13	54	wiśniewska	wiśniewska	PROPN
cjfa-8196	13	55	2013	2013	NUM
cjfa-8196	13	56	)	)	PUNCT
cjfa-8196	13	57	,	,	PUNCT
cjfa-8196	13	58	and	and	CCONJ
cjfa-8196	13	59	thus	thus	ADV
cjfa-8196	13	60	the	the	DET
cjfa-8196	13	61	management	management	NOUN
cjfa-8196	13	62	process	process	NOUN
cjfa-8196	13	63	in	in	ADP
cjfa-8196	13	64	the	the	DET
cjfa-8196	13	65	entity	entity	NOUN
cjfa-8196	13	66	.	.	PUNCT
cjfa-8196	14	1	a	a	DET
cjfa-8196	14	2	wide	wide	ADJ
cjfa-8196	14	3	range	range	NOUN
cjfa-8196	14	4	of	of	ADP
cjfa-8196	14	5	their	their	PRON
cjfa-8196	14	6	functions	function	NOUN
cjfa-8196	14	7	(	(	PUNCT
cjfa-8196	14	8	confirming	confirm	VERB
cjfa-8196	14	9	,	,	PUNCT
cjfa-8196	14	10	instrumental	instrumental	ADJ
cjfa-8196	14	11	,	,	PUNCT
cjfa-8196	14	12	verifying	verifying	NOUN
cjfa-8196	14	13	,	,	PUNCT
cjfa-8196	14	14	informational	informational	ADJ
cjfa-8196	14	15	,	,	PUNCT
cjfa-8196	14	16	streamlining	streamlining	NOUN
cjfa-8196	14	17	,	,	PUNCT
cjfa-8196	14	18	advisory	advisory	ADJ
cjfa-8196	14	19	,	,	PUNCT
cjfa-8196	14	20	educational	educational	ADJ
cjfa-8196	14	21	)	)	PUNCT
cjfa-8196	14	22	goes	go	VERB
cjfa-8196	14	23	beyond	beyond	ADP
cjfa-8196	14	24	the	the	DET
cjfa-8196	14	25	sphere	sphere	NOUN
cjfa-8196	14	26	of	of	ADP
cjfa-8196	14	27	the	the	DET
cjfa-8196	14	28	entity	entity	NOUN
cjfa-8196	14	29	’s	’s	PART
cjfa-8196	14	30	activity	activity	NOUN
cjfa-8196	14	31	and	and	CCONJ
cjfa-8196	14	32	affects	affect	VERB
cjfa-8196	14	33	both	both	CCONJ
cjfa-8196	14	34	internal	internal	ADJ
cjfa-8196	14	35	and	and	CCONJ
cjfa-8196	14	36	external	external	ADJ
cjfa-8196	14	37	stakeholders	stakeholder	NOUN
cjfa-8196	14	38	’	'	PUNCT
cjfa-8196	14	39	decision	decision	NOUN
cjfa-8196	14	40	-	-	PUNCT
cjfa-8196	14	41	making	make	VERB
cjfa-8196	14	42	process	process	NOUN
cjfa-8196	14	43	(	(	PUNCT
cjfa-8196	14	44	ciechan	ciechan	NOUN
cjfa-8196	14	45	-	-	PUNCT
cjfa-8196	14	46	kujawa	kujawa	NOUN
cjfa-8196	14	47	2014a	2014a	NUM
cjfa-8196	14	48	)	)	PUNCT
cjfa-8196	14	49	.	.	PUNCT
cjfa-8196	15	1	the	the	DET
cjfa-8196	15	2	new	new	ADJ
cjfa-8196	15	3	situation	situation	NOUN
cjfa-8196	15	4	on	on	ADP
cjfa-8196	15	5	the	the	DET
cjfa-8196	15	6	market	market	NOUN
cjfa-8196	15	7	of	of	ADP
cjfa-8196	15	8	professional	professional	ADJ
cjfa-8196	15	9	financial	financial	ADJ
cjfa-8196	15	10	and	and	CCONJ
cjfa-8196	15	11	accounting	accounting	NOUN
cjfa-8196	15	12	services	service	NOUN
cjfa-8196	15	13	created	create	VERB
cjfa-8196	15	14	by	by	ADP
cjfa-8196	15	15	the	the	DET
cjfa-8196	15	16	legislative	legislative	ADJ
cjfa-8196	15	17	changes	change	NOUN
cjfa-8196	15	18	may	may	AUX
cjfa-8196	15	19	create	create	VERB
cjfa-8196	15	20	significant	significant	ADJ
cjfa-8196	15	21	opportunities	opportunity	NOUN
cjfa-8196	15	22	and	and	CCONJ
cjfa-8196	15	23	risks	risk	NOUN
cjfa-8196	15	24	for	for	ADP
cjfa-8196	15	25	the	the	DET
cjfa-8196	15	26	importance	importance	NOUN
cjfa-8196	15	27	and	and	CCONJ
cjfa-8196	15	28	development	development	NOUN
cjfa-8196	15	29	of	of	ADP
cjfa-8196	15	30	these	these	DET
cjfa-8196	15	31	services	service	NOUN
cjfa-8196	15	32	.	.	PUNCT
cjfa-8196	16	1	the	the	DET
cjfa-8196	16	2	openness	openness	NOUN
cjfa-8196	16	3	of	of	ADP
cjfa-8196	16	4	these	these	DET
cjfa-8196	16	5	professions	profession	NOUN
cjfa-8196	16	6	caused	cause	VERB
cjfa-8196	16	7	by	by	ADP
cjfa-8196	16	8	the	the	DET
cjfa-8196	16	9	deregulation	deregulation	NOUN
cjfa-8196	16	10	raises	raise	VERB
cjfa-8196	16	11	a	a	DET
cjfa-8196	16	12	question	question	NOUN
cjfa-8196	16	13	about	about	ADP
cjfa-8196	16	14	the	the	DET
cjfa-8196	16	15	impact	impact	NOUN
cjfa-8196	16	16	of	of	ADP
cjfa-8196	16	17	these	these	DET
cjfa-8196	16	18	changes	change	NOUN
cjfa-8196	16	19	on	on	ADP
cjfa-8196	16	20	the	the	DET
cjfa-8196	16	21	quality	quality	NOUN
cjfa-8196	16	22	of	of	ADP
cjfa-8196	16	23	services	service	NOUN
cjfa-8196	16	24	.	.	PUNCT
cjfa-8196	17	1	in	in	ADP
cjfa-8196	17	2	addition	addition	NOUN
cjfa-8196	17	3	,	,	PUNCT
cjfa-8196	17	4	there	there	PRON
cjfa-8196	17	5	are	be	VERB
cjfa-8196	17	6	hypothesis	hypothesis	NOUN
cjfa-8196	17	7	that	that	SCONJ
cjfa-8196	17	8	the	the	DET
cjfa-8196	17	9	changes	change	NOUN
cjfa-8196	17	10	will	will	AUX
cjfa-8196	17	11	boost	boost	VERB
cjfa-8196	17	12	the	the	DET
cjfa-8196	17	13	availability	availability	NOUN
cjfa-8196	17	14	and	and	CCONJ
cjfa-8196	17	15	price	price	NOUN
cjfa-8196	17	16	competitiveness	competitiveness	NOUN
cjfa-8196	17	17	of	of	ADP
cjfa-8196	17	18	these	these	DET
cjfa-8196	17	19	services	service	NOUN
cjfa-8196	17	20	,	,	PUNCT
cjfa-8196	17	21	which	which	PRON
cjfa-8196	17	22	may	may	AUX
cjfa-8196	17	23	be	be	AUX
cjfa-8196	17	24	an	an	DET
cjfa-8196	17	25	opportunity	opportunity	NOUN
cjfa-8196	17	26	,	,	PUNCT
cjfa-8196	17	27	especially	especially	ADV
cjfa-8196	17	28	for	for	ADP
cjfa-8196	17	29	small	small	ADJ
cjfa-8196	17	30	businesses	business	NOUN
cjfa-8196	17	31	,	,	PUNCT
cjfa-8196	17	32	to	to	PART
cjfa-8196	17	33	make	make	VERB
cjfa-8196	17	34	a	a	DET
cjfa-8196	17	35	use	use	NOUN
cjfa-8196	17	36	of	of	ADP
cjfa-8196	17	37	them	they	PRON
cjfa-8196	17	38	on	on	ADP
cjfa-8196	17	39	a	a	DET
cjfa-8196	17	40	larger	large	ADJ
cjfa-8196	17	41	scale	scale	NOUN
cjfa-8196	17	42	in	in	ADP
cjfa-8196	17	43	building	build	VERB
cjfa-8196	17	44	the	the	DET
cjfa-8196	17	45	competitive	competitive	ADJ
cjfa-8196	17	46	potential	potential	NOUN
cjfa-8196	17	47	.	.	PUNCT
cjfa-8196	18	1	also	also	ADV
cjfa-8196	18	2	the	the	DET
cjfa-8196	18	3	eu	eu	PROPN
cjfa-8196	18	4	directives	directive	NOUN
cjfa-8196	18	5	introduced	introduce	VERB
cjfa-8196	18	6	seem	seem	VERB
cjfa-8196	18	7	to	to	PART
cjfa-8196	18	8	be	be	AUX
cjfa-8196	18	9	essential	essential	ADJ
cjfa-8196	18	10	for	for	ADP
cjfa-8196	18	11	the	the	DET
cjfa-8196	18	12	changes	change	NOUN
cjfa-8196	18	13	in	in	ADP
cjfa-8196	18	14	the	the	DET
cjfa-8196	18	15	market	market	NOUN
cjfa-8196	18	16	demand	demand	NOUN
cjfa-8196	18	17	for	for	ADP
cjfa-8196	18	18	financial	financial	ADJ
cjfa-8196	18	19	and	and	CCONJ
cjfa-8196	18	20	accounting	accounting	NOUN
cjfa-8196	18	21	services	service	NOUN
cjfa-8196	18	22	.	.	PUNCT
cjfa-8196	19	1	this	this	PRON
cjfa-8196	19	2	applies	apply	VERB
cjfa-8196	19	3	to	to	ADP
cjfa-8196	19	4	both	both	CCONJ
cjfa-8196	19	5	quantitative	quantitative	ADJ
cjfa-8196	19	6	and	and	CCONJ
cjfa-8196	19	7	qualitative	qualitative	ADJ
cjfa-8196	19	8	changes	change	NOUN
cjfa-8196	19	9	.	.	PUNCT
cjfa-8196	20	1	research	research	NOUN
cjfa-8196	20	2	methodology	methodology	NOUN
cjfa-8196	20	3	the	the	DET
cjfa-8196	20	4	purpose	purpose	NOUN
cjfa-8196	20	5	of	of	ADP
cjfa-8196	20	6	the	the	DET
cjfa-8196	20	7	article	article	NOUN
cjfa-8196	20	8	is	be	AUX
cjfa-8196	20	9	an	an	DET
cjfa-8196	20	10	overview	overview	NOUN
cjfa-8196	20	11	of	of	ADP
cjfa-8196	20	12	the	the	DET
cjfa-8196	20	13	research	research	NOUN
cjfa-8196	20	14	carried	carry	VERB
cjfa-8196	20	15	out	out	ADP
cjfa-8196	20	16	in	in	ADP
cjfa-8196	20	17	european	european	ADJ
cjfa-8196	20	18	countries	country	NOUN
cjfa-8196	20	19	regarding	regard	VERB
cjfa-8196	20	20	the	the	DET
cjfa-8196	20	21	impact	impact	NOUN
cjfa-8196	20	22	of	of	ADP
cjfa-8196	20	23	legislative	legislative	ADJ
cjfa-8196	20	24	changes	change	NOUN
cjfa-8196	20	25	on	on	ADP
cjfa-8196	20	26	the	the	DET
cjfa-8196	20	27	market	market	NOUN
cjfa-8196	20	28	of	of	ADP
cjfa-8196	20	29	financial	financial	ADJ
cjfa-8196	20	30	and	and	CCONJ
cjfa-8196	20	31	accounting	accounting	NOUN
cjfa-8196	20	32	services	service	NOUN
cjfa-8196	20	33	,	,	PUNCT
cjfa-8196	20	34	as	as	ADV
cjfa-8196	20	35	well	well	ADV
cjfa-8196	20	36	as	as	ADP
cjfa-8196	20	37	justification	justification	NOUN
cjfa-8196	20	38	of	of	ADP
cjfa-8196	20	39	needs	need	NOUN
cjfa-8196	20	40	and	and	CCONJ
cjfa-8196	20	41	an	an	DET
cjfa-8196	20	42	indication	indication	NOUN
cjfa-8196	20	43	of	of	ADP
cjfa-8196	20	44	the	the	DET
cjfa-8196	20	45	direction	direction	NOUN
cjfa-8196	20	46	of	of	ADP
cjfa-8196	20	47	the	the	DET
cjfa-8196	20	48	studies	study	NOUN
cjfa-8196	20	49	necessary	necessary	ADJ
cjfa-8196	20	50	to	to	PART
cjfa-8196	20	51	carry	carry	VERB
cjfa-8196	20	52	on	on	ADP
cjfa-8196	20	53	the	the	DET
cjfa-8196	20	54	polish	polish	ADJ
cjfa-8196	20	55	market	market	NOUN
cjfa-8196	20	56	.	.	PUNCT
cjfa-8196	21	1	present	present	ADJ
cjfa-8196	21	2	situation	situation	NOUN
cjfa-8196	21	3	leads	lead	VERB
cjfa-8196	21	4	to	to	ADP
cjfa-8196	21	5	asking	ask	VERB
cjfa-8196	21	6	questions	question	NOUN
cjfa-8196	21	7	about	about	ADP
cjfa-8196	21	8	the	the	DET
cjfa-8196	21	9	meaning	meaning	NOUN
cjfa-8196	21	10	and	and	CCONJ
cjfa-8196	21	11	potential	potential	NOUN
cjfa-8196	21	12	of	of	ADP
cjfa-8196	21	13	professional	professional	ADJ
cjfa-8196	21	14	finance	finance	NOUN
cjfa-8196	21	15	and	and	CCONJ
cjfa-8196	21	16	accounting	accounting	NOUN
cjfa-8196	21	17	services	service	NOUN
cjfa-8196	21	18	,	,	PUNCT
cjfa-8196	21	19	as	as	ADV
cjfa-8196	21	20	well	well	ADV
cjfa-8196	21	21	as	as	ADP
cjfa-8196	21	22	about	about	ADP
cjfa-8196	21	23	the	the	DET
cjfa-8196	21	24	possibilities	possibility	NOUN
cjfa-8196	21	25	and	and	CCONJ
cjfa-8196	21	26	directions	direction	NOUN
cjfa-8196	21	27	of	of	ADP
cjfa-8196	21	28	their	their	PRON
cjfa-8196	21	29	development	development	NOUN
cjfa-8196	21	30	in	in	ADP
cjfa-8196	21	31	the	the	DET
cjfa-8196	21	32	light	light	NOUN
cjfa-8196	21	33	of	of	ADP
cjfa-8196	21	34	the	the	DET
cjfa-8196	21	35	changing	change	VERB
cjfa-8196	21	36	legislation	legislation	NOUN
cjfa-8196	21	37	and	and	CCONJ
cjfa-8196	21	38	of	of	ADP
cjfa-8196	21	39	the	the	DET
cjfa-8196	21	40	professional	professional	ADJ
cjfa-8196	21	41	financial	financial	ADJ
cjfa-8196	21	42	and	and	CCONJ
cjfa-8196	21	43	accounting	accounting	NOUN
cjfa-8196	21	44	services	service	NOUN
cjfa-8196	21	45	…	…	PUNCT
cjfa-8196	21	46	67	67	NUM
cjfa-8196	21	47	impact	impact	NOUN
cjfa-8196	21	48	of	of	ADP
cjfa-8196	21	49	these	these	DET
cjfa-8196	21	50	changes	change	NOUN
cjfa-8196	21	51	on	on	ADP
cjfa-8196	21	52	the	the	DET
cjfa-8196	21	53	activity	activity	NOUN
cjfa-8196	21	54	of	of	ADP
cjfa-8196	21	55	economic	economic	ADJ
cjfa-8196	21	56	entities	entity	NOUN
cjfa-8196	21	57	,	,	PUNCT
cjfa-8196	21	58	and	and	CCONJ
cjfa-8196	21	59	their	their	PRON
cjfa-8196	21	60	stakeholders	stakeholder	NOUN
cjfa-8196	21	61	understood	understand	VERB
cjfa-8196	21	62	in	in	ADP
cjfa-8196	21	63	the	the	DET
cjfa-8196	21	64	broad	broad	ADJ
cjfa-8196	21	65	sense	sense	NOUN
cjfa-8196	21	66	.	.	PUNCT
cjfa-8196	22	1	the	the	DET
cjfa-8196	22	2	essence	essence	NOUN
cjfa-8196	22	3	of	of	ADP
cjfa-8196	22	4	the	the	DET
cjfa-8196	22	5	market	market	NOUN
cjfa-8196	22	6	changes	change	NOUN
cjfa-8196	22	7	in	in	ADP
cjfa-8196	22	8	the	the	DET
cjfa-8196	22	9	accounting	accounting	NOUN
cjfa-8196	22	10	and	and	CCONJ
cjfa-8196	22	11	financial	financial	ADJ
cjfa-8196	22	12	services	service	NOUN
cjfa-8196	22	13	resulting	result	VERB
cjfa-8196	22	14	from	from	ADP
cjfa-8196	22	15	eu	eu	PROPN
cjfa-8196	22	16	directives	directive	NOUN
cjfa-8196	22	17	it	it	PRON
cjfa-8196	22	18	should	should	AUX
cjfa-8196	22	19	be	be	AUX
cjfa-8196	22	20	noted	note	VERB
cjfa-8196	22	21	,	,	PUNCT
cjfa-8196	22	22	that	that	SCONJ
cjfa-8196	22	23	legislative	legislative	ADJ
cjfa-8196	22	24	changes	change	NOUN
cjfa-8196	22	25	being	be	AUX
cjfa-8196	22	26	currently	currently	ADV
cjfa-8196	22	27	implemented	implement	VERB
cjfa-8196	22	28	in	in	ADP
cjfa-8196	22	29	poland	poland	PROPN
cjfa-8196	22	30	and	and	CCONJ
cjfa-8196	22	31	europe	europe	PROPN
cjfa-8196	22	32	,	,	PUNCT
cjfa-8196	22	33	are	be	AUX
cjfa-8196	22	34	far	far	ADV
cjfa-8196	22	35	-	-	PUNCT
cjfa-8196	22	36	reaching	reach	VERB
cjfa-8196	22	37	in	in	ADP
cjfa-8196	22	38	their	their	PRON
cjfa-8196	22	39	scope	scope	NOUN
cjfa-8196	22	40	.	.	PUNCT
cjfa-8196	23	1	from	from	ADP
cjfa-8196	23	2	the	the	DET
cjfa-8196	23	3	point	point	NOUN
cjfa-8196	23	4	of	of	ADP
cjfa-8196	23	5	view	view	NOUN
cjfa-8196	23	6	of	of	ADP
cjfa-8196	23	7	changes	change	NOUN
cjfa-8196	23	8	in	in	ADP
cjfa-8196	23	9	the	the	DET
cjfa-8196	23	10	directives	directive	NOUN
cjfa-8196	23	11	,	,	PUNCT
cjfa-8196	23	12	an	an	DET
cjfa-8196	23	13	important	important	ADJ
cjfa-8196	23	14	role	role	NOUN
cjfa-8196	23	15	in	in	ADP
cjfa-8196	23	16	the	the	DET
cjfa-8196	23	17	development	development	NOUN
cjfa-8196	23	18	of	of	ADP
cjfa-8196	23	19	the	the	DET
cjfa-8196	23	20	financial	financial	ADJ
cjfa-8196	23	21	and	and	CCONJ
cjfa-8196	23	22	accounting	accounting	NOUN
cjfa-8196	23	23	services	service	NOUN
cjfa-8196	23	24	market	market	NOUN
cjfa-8196	23	25	should	should	AUX
cjfa-8196	23	26	be	be	AUX
cjfa-8196	23	27	attributed	attribute	VERB
cjfa-8196	23	28	to	to	ADP
cjfa-8196	23	29	the	the	DET
cjfa-8196	23	30	requirements	requirement	NOUN
cjfa-8196	23	31	resulting	result	VERB
cjfa-8196	23	32	from	from	ADP
cjfa-8196	23	33	the	the	DET
cjfa-8196	23	34	following	follow	VERB
cjfa-8196	23	35	european	european	PROPN
cjfa-8196	23	36	union	union	PROPN
cjfa-8196	23	37	directives	directive	NOUN
cjfa-8196	23	38	:	:	PUNCT
cjfa-8196	23	39	2006/43	2006/43	NUM
cjfa-8196	23	40	/	/	SYM
cjfa-8196	23	41	ec	ec	PROPN
cjfa-8196	23	42	on	on	ADP
cjfa-8196	23	43	statutory	statutory	ADJ
cjfa-8196	23	44	audits	audits	NOUN
cjfa-8196	23	45	of	of	ADP
cjfa-8196	23	46	annual	annual	ADJ
cjfa-8196	23	47	accounts	account	NOUN
cjfa-8196	23	48	and	and	CCONJ
cjfa-8196	23	49	consolidated	consolidated	ADJ
cjfa-8196	23	50	financial	financial	ADJ
cjfa-8196	23	51	statements	statement	NOUN
cjfa-8196	23	52	,	,	PUNCT
cjfa-8196	23	53	2013/34/	2013/34/	PROPN
cjfa-8196	23	54	ec	ec	PROPN
cjfa-8196	23	55	on	on	ADP
cjfa-8196	23	56	the	the	DET
cjfa-8196	23	57	annual	annual	ADJ
cjfa-8196	23	58	financial	financial	ADJ
cjfa-8196	23	59	statements	statement	NOUN
cjfa-8196	23	60	,	,	PUNCT
cjfa-8196	23	61	consolidated	consolidated	ADJ
cjfa-8196	23	62	financial	financial	ADJ
cjfa-8196	23	63	statements	statement	NOUN
cjfa-8196	23	64	and	and	CCONJ
cjfa-8196	23	65	related	related	ADJ
cjfa-8196	23	66	reports	report	NOUN
cjfa-8196	23	67	of	of	ADP
cjfa-8196	23	68	certain	certain	ADJ
cjfa-8196	23	69	types	type	NOUN
cjfa-8196	23	70	of	of	ADP
cjfa-8196	23	71	undertakings	undertaking	NOUN
cjfa-8196	23	72	,	,	PUNCT
cjfa-8196	23	73	2013/56	2013/56	NUM
cjfa-8196	23	74	/	/	SYM
cjfa-8196	23	75	ec	ec	PROPN
cjfa-8196	23	76	on	on	ADP
cjfa-8196	23	77	statutory	statutory	ADJ
cjfa-8196	23	78	audits	audits	NOUN
cjfa-8196	23	79	of	of	ADP
cjfa-8196	23	80	annual	annual	ADJ
cjfa-8196	23	81	accounts	account	NOUN
cjfa-8196	23	82	and	and	CCONJ
cjfa-8196	23	83	consolidated	consolidated	ADJ
cjfa-8196	23	84	financial	financial	ADJ
cjfa-8196	23	85	statements	statement	NOUN
cjfa-8196	23	86	.	.	PUNCT
cjfa-8196	24	1	directive	directive	NOUN
cjfa-8196	24	2	43	43	NUM
cjfa-8196	24	3	has	have	AUX
cjfa-8196	24	4	introduced	introduce	VERB
cjfa-8196	24	5	a	a	DET
cjfa-8196	24	6	new	new	ADJ
cjfa-8196	24	7	quality	quality	NOUN
cjfa-8196	24	8	of	of	ADP
cjfa-8196	24	9	financial	financial	ADJ
cjfa-8196	24	10	auditing	auditing	NOUN
cjfa-8196	24	11	and	and	CCONJ
cjfa-8196	24	12	of	of	ADP
cjfa-8196	24	13	the	the	DET
cjfa-8196	24	14	audit	audit	NOUN
cjfa-8196	24	15	profession	profession	NOUN
cjfa-8196	24	16	in	in	ADP
cjfa-8196	24	17	europe	europe	PROPN
cjfa-8196	24	18	.	.	PUNCT
cjfa-8196	25	1	due	due	ADP
cjfa-8196	25	2	to	to	ADP
cjfa-8196	25	3	the	the	DET
cjfa-8196	25	4	globalization	globalization	NOUN
cjfa-8196	25	5	of	of	ADP
cjfa-8196	25	6	the	the	DET
cjfa-8196	25	7	economy	economy	NOUN
cjfa-8196	25	8	and	and	CCONJ
cjfa-8196	25	9	the	the	DET
cjfa-8196	25	10	resulting	result	VERB
cjfa-8196	25	11	growing	grow	VERB
cjfa-8196	25	12	risk	risk	NOUN
cjfa-8196	25	13	of	of	ADP
cjfa-8196	25	14	global	global	ADJ
cjfa-8196	25	15	crises	crisis	NOUN
cjfa-8196	25	16	and	and	CCONJ
cjfa-8196	25	17	due	due	ADP
cjfa-8196	25	18	to	to	ADP
cjfa-8196	25	19	the	the	DET
cjfa-8196	25	20	role	role	NOUN
cjfa-8196	25	21	statutory	statutory	ADJ
cjfa-8196	25	22	auditors	auditor	NOUN
cjfa-8196	25	23	play	play	VERB
cjfa-8196	25	24	in	in	ADP
cjfa-8196	25	25	ensuring	ensure	VERB
cjfa-8196	25	26	the	the	DET
cjfa-8196	25	27	security	security	NOUN
cjfa-8196	25	28	of	of	ADP
cjfa-8196	25	29	business	business	NOUN
cjfa-8196	25	30	trading	trading	NOUN
cjfa-8196	25	31	,	,	PUNCT
cjfa-8196	25	32	this	this	DET
cjfa-8196	25	33	directive	directive	NOUN
cjfa-8196	25	34	is	be	AUX
cjfa-8196	25	35	constantly	constantly	ADV
cjfa-8196	25	36	evolving	evolve	VERB
cjfa-8196	25	37	.	.	PUNCT
cjfa-8196	26	1	in	in	ADP
cjfa-8196	26	2	recent	recent	ADJ
cjfa-8196	26	3	years	year	NOUN
cjfa-8196	26	4	,	,	PUNCT
cjfa-8196	26	5	the	the	DET
cjfa-8196	26	6	most	most	ADV
cjfa-8196	26	7	important	important	ADJ
cjfa-8196	26	8	changes	change	NOUN
cjfa-8196	26	9	in	in	ADP
cjfa-8196	26	10	this	this	DET
cjfa-8196	26	11	directive	directive	NOUN
cjfa-8196	26	12	have	have	AUX
cjfa-8196	26	13	resulted	result	VERB
cjfa-8196	26	14	from	from	ADP
cjfa-8196	26	15	the	the	DET
cjfa-8196	26	16	passing	passing	NOUN
cjfa-8196	26	17	of	of	ADP
cjfa-8196	26	18	the	the	DET
cjfa-8196	26	19	directives	directive	NOUN
cjfa-8196	26	20	2013/34	2013/34	NUM
cjfa-8196	26	21	/	/	SYM
cjfa-8196	26	22	ec	ec	PROPN
cjfa-8196	26	23	and	and	CCONJ
cjfa-8196	26	24	2014/56	2014/56	NUM
cjfa-8196	26	25	/	/	SYM
cjfa-8196	26	26	ec	ec	PROPN
cjfa-8196	26	27	of	of	ADP
cjfa-8196	26	28	the	the	DET
cjfa-8196	26	29	european	european	ADJ
cjfa-8196	26	30	parliament	parliament	NOUN
cjfa-8196	26	31	and	and	CCONJ
cjfa-8196	26	32	of	of	ADP
cjfa-8196	26	33	the	the	DET
cjfa-8196	26	34	council	council	NOUN
cjfa-8196	26	35	.	.	PUNCT
cjfa-8196	27	1	directive	directive	NOUN
cjfa-8196	27	2	34	34	NUM
cjfa-8196	27	3	came	come	VERB
cjfa-8196	27	4	into	into	ADP
cjfa-8196	27	5	effect	effect	NOUN
cjfa-8196	27	6	on	on	ADP
cjfa-8196	27	7	20	20	NUM
cjfa-8196	27	8	july	july	PROPN
cjfa-8196	27	9	2013	2013	NUM
cjfa-8196	27	10	and	and	CCONJ
cjfa-8196	27	11	imposed	impose	VERB
cjfa-8196	27	12	on	on	ADP
cjfa-8196	27	13	eu	eu	PROPN
cjfa-8196	27	14	member	member	PROPN
cjfa-8196	27	15	states	state	VERB
cjfa-8196	27	16	the	the	DET
cjfa-8196	27	17	obligation	obligation	NOUN
cjfa-8196	27	18	to	to	PART
cjfa-8196	27	19	adjust	adjust	VERB
cjfa-8196	27	20	their	their	PRON
cjfa-8196	27	21	national	national	ADJ
cjfa-8196	27	22	laws	law	NOUN
cjfa-8196	27	23	to	to	ADP
cjfa-8196	27	24	its	its	PRON
cjfa-8196	27	25	regulations	regulation	NOUN
cjfa-8196	27	26	no	no	ADV
cjfa-8196	27	27	later	later	ADV
cjfa-8196	27	28	than	than	ADP
cjfa-8196	27	29	by	by	ADP
cjfa-8196	27	30	20	20	NUM
cjfa-8196	27	31	july	july	PROPN
cjfa-8196	27	32	2015	2015	NUM
cjfa-8196	27	33	.	.	PUNCT
cjfa-8196	28	1	its	its	PRON
cjfa-8196	28	2	provisions	provision	NOUN
cjfa-8196	28	3	introduce	introduce	VERB
cjfa-8196	28	4	simplifications	simplification	NOUN
cjfa-8196	28	5	regarding	regard	VERB
cjfa-8196	28	6	the	the	DET
cjfa-8196	28	7	smes	sme	NOUN
cjfa-8196	28	8	sector	sector	NOUN
cjfa-8196	28	9	,	,	PUNCT
cjfa-8196	28	10	which	which	PRON
cjfa-8196	28	11	will	will	AUX
cjfa-8196	28	12	contribute	contribute	VERB
cjfa-8196	28	13	to	to	ADP
cjfa-8196	28	14	reducing	reduce	VERB
cjfa-8196	28	15	administrative	administrative	ADJ
cjfa-8196	28	16	burden	burden	NOUN
cjfa-8196	28	17	and	and	CCONJ
cjfa-8196	28	18	costs	cost	NOUN
cjfa-8196	28	19	of	of	ADP
cjfa-8196	28	20	micro	micro	ADJ
cjfa-8196	28	21	and	and	CCONJ
cjfa-8196	28	22	small	small	ADJ
cjfa-8196	28	23	businesses	business	NOUN
cjfa-8196	28	24	(	(	PUNCT
cjfa-8196	28	25	in	in	ADP
cjfa-8196	28	26	accordance	accordance	NOUN
cjfa-8196	28	27	with	with	ADP
cjfa-8196	28	28	the	the	DET
cjfa-8196	28	29	programme	programme	NOUN
cjfa-8196	28	30	of	of	ADP
cjfa-8196	28	31	the	the	DET
cjfa-8196	28	32	european	european	PROPN
cjfa-8196	28	33	commission	commission	PROPN
cjfa-8196	28	34	‘	'	PUNCT
cjfa-8196	28	35	smart	smart	ADJ
cjfa-8196	28	36	regulations	regulation	NOUN
cjfa-8196	28	37	in	in	ADP
cjfa-8196	28	38	the	the	DET
cjfa-8196	28	39	european	european	PROPN
cjfa-8196	28	40	union	union	PROPN
cjfa-8196	28	41	’	'	PUNCT
cjfa-8196	28	42	and	and	CCONJ
cjfa-8196	28	43	the	the	DET
cjfa-8196	28	44	strategy	strategy	NOUN
cjfa-8196	28	45	‘	'	PUNCT
cjfa-8196	28	46	europe	europe	NOUN
cjfa-8196	28	47	2020	2020	NUM
cjfa-8196	28	48	’	'	PUNCT
cjfa-8196	28	49	)	)	PUNCT
cjfa-8196	28	50	.	.	PUNCT
cjfa-8196	29	1	at	at	ADP
cjfa-8196	29	2	the	the	DET
cjfa-8196	29	3	same	same	ADJ
cjfa-8196	29	4	time	time	NOUN
cjfa-8196	29	5	they	they	PRON
cjfa-8196	29	6	affect	affect	VERB
cjfa-8196	29	7	the	the	DET
cjfa-8196	29	8	decline	decline	NOUN
cjfa-8196	29	9	in	in	ADP
cjfa-8196	29	10	demand	demand	NOUN
cjfa-8196	29	11	for	for	ADP
cjfa-8196	29	12	statutory	statutory	ADJ
cjfa-8196	29	13	audit	audit	NOUN
cjfa-8196	29	14	of	of	ADP
cjfa-8196	29	15	financial	financial	ADJ
cjfa-8196	29	16	statements	statement	NOUN
cjfa-8196	29	17	.	.	PUNCT
cjfa-8196	30	1	according	accord	VERB
cjfa-8196	30	2	to	to	ADP
cjfa-8196	30	3	some	some	DET
cjfa-8196	30	4	researchers	researcher	NOUN
cjfa-8196	30	5	(	(	PUNCT
cjfa-8196	30	6	maciejewska	maciejewska	PROPN
cjfa-8196	30	7	2014	2014	NUM
cjfa-8196	30	8	;	;	PUNCT
cjfa-8196	30	9	m.	m.	NOUN
cjfa-8196	30	10	ślebzak	ślebzak	PROPN
cjfa-8196	30	11	,	,	PUNCT
cjfa-8196	30	12	k.	k.	PROPN
cjfa-8196	30	13	ślebzak	ślebzak	PROPN
cjfa-8196	30	14	2014	2014	NUM
cjfa-8196	30	15	,	,	PUNCT
cjfa-8196	30	16	2–6	2–6	NOUN
cjfa-8196	30	17	)	)	PUNCT
cjfa-8196	30	18	,	,	PUNCT
cjfa-8196	30	19	over	over	ADP
cjfa-8196	30	20	a	a	DET
cjfa-8196	30	21	longer	long	ADJ
cjfa-8196	30	22	period	period	NOUN
cjfa-8196	30	23	of	of	ADP
cjfa-8196	30	24	time	time	NOUN
cjfa-8196	30	25	these	these	DET
cjfa-8196	30	26	changes	change	NOUN
cjfa-8196	30	27	may	may	AUX
cjfa-8196	30	28	constitute	constitute	VERB
cjfa-8196	30	29	a	a	DET
cjfa-8196	30	30	threat	threat	NOUN
cjfa-8196	30	31	to	to	ADP
cjfa-8196	30	32	the	the	DET
cjfa-8196	30	33	security	security	NOUN
cjfa-8196	30	34	of	of	ADP
cjfa-8196	30	35	business	business	NOUN
cjfa-8196	30	36	trading	trading	NOUN
cjfa-8196	30	37	and	and	CCONJ
cjfa-8196	30	38	at	at	ADP
cjfa-8196	30	39	the	the	DET
cjfa-8196	30	40	same	same	ADJ
cjfa-8196	30	41	time	time	NOUN
cjfa-8196	30	42	exert	exert	VERB
cjfa-8196	30	43	a	a	DET
cjfa-8196	30	44	negative	negative	ADJ
cjfa-8196	30	45	influence	influence	NOUN
cjfa-8196	30	46	by	by	ADP
cjfa-8196	30	47	reducing	reduce	VERB
cjfa-8196	30	48	the	the	DET
cjfa-8196	30	49	quality	quality	NOUN
cjfa-8196	30	50	of	of	ADP
cjfa-8196	30	51	financial	financial	ADJ
cjfa-8196	30	52	reports	report	NOUN
cjfa-8196	30	53	and	and	CCONJ
cjfa-8196	30	54	tax	tax	NOUN
cjfa-8196	30	55	collection	collection	NOUN
cjfa-8196	30	56	.	.	PUNCT
cjfa-8196	31	1	moreover	moreover	ADV
cjfa-8196	31	2	,	,	PUNCT
cjfa-8196	31	3	the	the	DET
cjfa-8196	31	4	changes	change	NOUN
cjfa-8196	31	5	resulting	result	VERB
cjfa-8196	31	6	from	from	ADP
cjfa-8196	31	7	the	the	DET
cjfa-8196	31	8	directive	directive	NOUN
cjfa-8196	31	9	have	have	VERB
cjfa-8196	31	10	an	an	DET
cjfa-8196	31	11	impact	impact	NOUN
cjfa-8196	31	12	on	on	ADP
cjfa-8196	31	13	the	the	DET
cjfa-8196	31	14	reporting	reporting	NOUN
cjfa-8196	31	15	delivered	deliver	VERB
cjfa-8196	31	16	by	by	ADP
cjfa-8196	31	17	entities	entity	NOUN
cjfa-8196	31	18	:	:	PUNCT
cjfa-8196	31	19	they	they	PRON
cjfa-8196	31	20	define	define	VERB
cjfa-8196	31	21	the	the	DET
cjfa-8196	31	22	minimum	minimum	ADJ
cjfa-8196	31	23	disclosure	disclosure	NOUN
cjfa-8196	31	24	requirements	requirement	NOUN
cjfa-8196	31	25	for	for	ADP
cjfa-8196	31	26	small	small	ADJ
cjfa-8196	31	27	entities	entity	NOUN
cjfa-8196	31	28	,	,	PUNCT
cjfa-8196	31	29	the	the	DET
cjfa-8196	31	30	manner	manner	NOUN
cjfa-8196	31	31	and	and	CCONJ
cjfa-8196	31	32	extent	extent	NOUN
cjfa-8196	31	33	of	of	ADP
cjfa-8196	31	34	disclosures	disclosure	NOUN
cjfa-8196	31	35	made	make	VERB
cjfa-8196	31	36	under	under	ADP
cjfa-8196	31	37	the	the	DET
cjfa-8196	31	38	notes	note	NOUN
cjfa-8196	31	39	and	and	CCONJ
cjfa-8196	31	40	the	the	DET
cjfa-8196	31	41	report	report	NOUN
cjfa-8196	31	42	of	of	ADP
cjfa-8196	31	43	activities	activity	NOUN
cjfa-8196	31	44	,	,	PUNCT
cjfa-8196	31	45	expand	expand	VERB
cjfa-8196	31	46	the	the	DET
cjfa-8196	31	47	scope	scope	NOUN
cjfa-8196	31	48	of	of	ADP
cjfa-8196	31	49	the	the	DET
cjfa-8196	31	50	report	report	NOUN
cjfa-8196	31	51	on	on	ADP
cjfa-8196	31	52	the	the	DET
cjfa-8196	31	53	activities	activity	NOUN
cjfa-8196	31	54	of	of	ADP
cjfa-8196	31	55	public	public	ADJ
cjfa-8196	31	56	interest	interest	NOUN
cjfa-8196	31	57	entities	entity	NOUN
cjfa-8196	31	58	by	by	ADP
cjfa-8196	31	59	the	the	DET
cjfa-8196	31	60	statement	statement	NOUN
cjfa-8196	31	61	m.	m.	NOUN
cjfa-8196	31	62	ciechan	ciechan	PROPN
cjfa-8196	31	63	-	-	PUNCT
cjfa-8196	31	64	kujawa68	kujawa68	PROPN
cjfa-8196	31	65	of	of	ADP
cjfa-8196	31	66	the	the	DET
cjfa-8196	31	67	conformance	conformance	NOUN
cjfa-8196	31	68	with	with	ADP
cjfa-8196	31	69	the	the	DET
cjfa-8196	31	70	principles	principle	NOUN
cjfa-8196	31	71	of	of	ADP
cjfa-8196	31	72	corporate	corporate	ADJ
cjfa-8196	31	73	governance	governance	NOUN
cjfa-8196	31	74	,	,	PUNCT
cjfa-8196	31	75	as	as	ADV
cjfa-8196	31	76	well	well	ADV
cjfa-8196	31	77	as	as	ADP
cjfa-8196	31	78	introduce	introduce	VERB
cjfa-8196	31	79	a	a	DET
cjfa-8196	31	80	reporting	reporting	NOUN
cjfa-8196	31	81	obligation	obligation	NOUN
cjfa-8196	31	82	for	for	ADP
cjfa-8196	31	83	large	large	ADJ
cjfa-8196	31	84	units	unit	NOUN
cjfa-8196	31	85	and	and	CCONJ
cjfa-8196	31	86	public	public	ADJ
cjfa-8196	31	87	interest	interest	NOUN
cjfa-8196	31	88	entities	entity	NOUN
cjfa-8196	31	89	concerning	concern	VERB
cjfa-8196	31	90	payments	payment	NOUN
cjfa-8196	31	91	to	to	ADP
cjfa-8196	31	92	governments	government	NOUN
cjfa-8196	31	93	(	(	PUNCT
cjfa-8196	31	94	the	the	DET
cjfa-8196	31	95	country	country	NOUN
cjfa-8196	31	96	-	-	PUNCT
cjfa-8196	31	97	by	by	ADP
cjfa-8196	31	98	-	-	PUNCT
cjfa-8196	31	99	country	country	NOUN
cjfa-8196	31	100	reporting	reporting	NOUN
cjfa-8196	31	101	system	system	NOUN
cjfa-8196	31	102	)	)	PUNCT
cjfa-8196	31	103	.	.	PUNCT
cjfa-8196	32	1	on	on	ADP
cjfa-8196	32	2	27	27	NUM
cjfa-8196	32	3	may	may	PROPN
cjfa-8196	32	4	2014	2014	NUM
cjfa-8196	32	5	a	a	DET
cjfa-8196	32	6	legislative	legislative	ADJ
cjfa-8196	32	7	packet	packet	NOUN
cjfa-8196	32	8	concerning	concern	VERB
cjfa-8196	32	9	financial	financial	ADJ
cjfa-8196	32	10	audit	audit	NOUN
cjfa-8196	32	11	was	be	AUX
cjfa-8196	32	12	issued	issue	VERB
cjfa-8196	32	13	in	in	ADP
cjfa-8196	32	14	the	the	DET
cjfa-8196	32	15	official	official	ADJ
cjfa-8196	32	16	journal	journal	NOUN
cjfa-8196	32	17	of	of	ADP
cjfa-8196	32	18	the	the	DET
cjfa-8196	32	19	european	european	PROPN
cjfa-8196	32	20	union	union	PROPN
cjfa-8196	32	21	.	.	PUNCT
cjfa-8196	33	1	it	it	PRON
cjfa-8196	33	2	contains	contain	VERB
cjfa-8196	33	3	directive	directive	NOUN
cjfa-8196	33	4	56	56	NUM
cjfa-8196	33	5	and	and	CCONJ
cjfa-8196	33	6	regulation	regulation	NOUN
cjfa-8196	33	7	537	537	NUM
cjfa-8196	33	8	.	.	PUNCT
cjfa-8196	34	1	the	the	DET
cjfa-8196	34	2	provisions	provision	NOUN
cjfa-8196	34	3	of	of	ADP
cjfa-8196	34	4	the	the	DET
cjfa-8196	34	5	directive	directive	NOUN
cjfa-8196	34	6	are	be	AUX
cjfa-8196	34	7	intended	intend	VERB
cjfa-8196	34	8	also	also	ADV
cjfa-8196	34	9	to	to	PART
cjfa-8196	34	10	strengthen	strengthen	VERB
cjfa-8196	34	11	the	the	DET
cjfa-8196	34	12	independence	independence	NOUN
cjfa-8196	34	13	of	of	ADP
cjfa-8196	34	14	statutory	statutory	ADJ
cjfa-8196	34	15	auditors	auditor	NOUN
cjfa-8196	34	16	and	and	CCONJ
cjfa-8196	34	17	audit	audit	NOUN
cjfa-8196	34	18	firms	firm	NOUN
cjfa-8196	34	19	,	,	PUNCT
cjfa-8196	34	20	to	to	PART
cjfa-8196	34	21	improve	improve	VERB
cjfa-8196	34	22	the	the	DET
cjfa-8196	34	23	quality	quality	NOUN
cjfa-8196	34	24	of	of	ADP
cjfa-8196	34	25	audits	audits	NOUN
cjfa-8196	34	26	conducted	conduct	VERB
cjfa-8196	34	27	within	within	ADP
cjfa-8196	34	28	the	the	DET
cjfa-8196	34	29	european	european	PROPN
cjfa-8196	34	30	union	union	PROPN
cjfa-8196	34	31	,	,	PUNCT
cjfa-8196	34	32	to	to	PART
cjfa-8196	34	33	strengthen	strengthen	VERB
cjfa-8196	34	34	the	the	DET
cjfa-8196	34	35	public	public	ADJ
cjfa-8196	34	36	oversight	oversight	NOUN
cjfa-8196	34	37	of	of	ADP
cjfa-8196	34	38	the	the	DET
cjfa-8196	34	39	audit	audit	NOUN
cjfa-8196	34	40	profession	profession	NOUN
cjfa-8196	34	41	and	and	CCONJ
cjfa-8196	34	42	activities	activity	NOUN
cjfa-8196	34	43	of	of	ADP
cjfa-8196	34	44	audit	audit	NOUN
cjfa-8196	34	45	firms	firm	NOUN
cjfa-8196	34	46	,	,	PUNCT
cjfa-8196	34	47	to	to	PART
cjfa-8196	34	48	tighten	tighten	VERB
cjfa-8196	34	49	the	the	DET
cjfa-8196	34	50	regulations	regulation	NOUN
cjfa-8196	34	51	for	for	ADP
cjfa-8196	34	52	statutory	statutory	ADJ
cjfa-8196	34	53	auditors	auditor	NOUN
cjfa-8196	34	54	and	and	CCONJ
cjfa-8196	34	55	audit	audit	NOUN
cjfa-8196	34	56	firms	firm	NOUN
cjfa-8196	34	57	examining	examine	VERB
cjfa-8196	34	58	public	public	ADJ
cjfa-8196	34	59	interest	interest	NOUN
cjfa-8196	34	60	entities	entity	NOUN
cjfa-8196	34	61	.	.	PUNCT
cjfa-8196	35	1	the	the	DET
cjfa-8196	35	2	provisions	provision	NOUN
cjfa-8196	35	3	of	of	ADP
cjfa-8196	35	4	the	the	DET
cjfa-8196	35	5	directive	directive	NOUN
cjfa-8196	35	6	56	56	NUM
cjfa-8196	35	7	must	must	AUX
cjfa-8196	35	8	be	be	AUX
cjfa-8196	35	9	implemented	implement	VERB
cjfa-8196	35	10	into	into	ADP
cjfa-8196	35	11	the	the	DET
cjfa-8196	35	12	national	national	ADJ
cjfa-8196	35	13	law	law	NOUN
cjfa-8196	35	14	of	of	ADP
cjfa-8196	35	15	the	the	DET
cjfa-8196	35	16	member	member	NOUN
cjfa-8196	35	17	states	state	NOUN
cjfa-8196	35	18	.	.	PUNCT
cjfa-8196	36	1	the	the	DET
cjfa-8196	36	2	deadline	deadline	NOUN
cjfa-8196	36	3	to	to	PART
cjfa-8196	36	4	implement	implement	VERB
cjfa-8196	36	5	the	the	DET
cjfa-8196	36	6	provisions	provision	NOUN
cjfa-8196	36	7	of	of	ADP
cjfa-8196	36	8	the	the	DET
cjfa-8196	36	9	directive	directive	NOUN
cjfa-8196	36	10	and	and	CCONJ
cjfa-8196	36	11	the	the	DET
cjfa-8196	36	12	regulation	regulation	NOUN
cjfa-8196	36	13	is	be	AUX
cjfa-8196	36	14	two	two	NUM
cjfa-8196	36	15	years	year	NOUN
cjfa-8196	36	16	from	from	ADP
cjfa-8196	36	17	their	their	PRON
cjfa-8196	36	18	date	date	NOUN
cjfa-8196	36	19	of	of	ADP
cjfa-8196	36	20	entry	entry	NOUN
cjfa-8196	36	21	into	into	ADP
cjfa-8196	36	22	force	force	NOUN
cjfa-8196	36	23	,	,	PUNCT
cjfa-8196	36	24	i.e.	i.e.	X
cjfa-8196	36	25	,	,	PUNCT
cjfa-8196	36	26	until	until	ADP
cjfa-8196	36	27	16	16	NUM
cjfa-8196	36	28	june	june	PROPN
cjfa-8196	36	29	2016	2016	NUM
cjfa-8196	36	30	.	.	PUNCT
cjfa-8196	37	1	the	the	DET
cjfa-8196	37	2	approach	approach	NOUN
cjfa-8196	37	3	to	to	ADP
cjfa-8196	37	4	deregulation	deregulation	NOUN
cjfa-8196	37	5	of	of	ADP
cjfa-8196	37	6	the	the	DET
cjfa-8196	37	7	accounting	accounting	NOUN
cjfa-8196	37	8	and	and	CCONJ
cjfa-8196	37	9	financial	financial	ADJ
cjfa-8196	37	10	professions	profession	NOUN
cjfa-8196	37	11	nevertheless	nevertheless	ADV
cjfa-8196	37	12	,	,	PUNCT
cjfa-8196	37	13	the	the	DET
cjfa-8196	37	14	changes	change	NOUN
cjfa-8196	37	15	in	in	ADP
cjfa-8196	37	16	the	the	DET
cjfa-8196	37	17	regulations	regulation	NOUN
cjfa-8196	37	18	on	on	ADP
cjfa-8196	37	19	access	access	NOUN
cjfa-8196	37	20	to	to	ADP
cjfa-8196	37	21	professions	profession	NOUN
cjfa-8196	37	22	are	be	AUX
cjfa-8196	37	23	also	also	ADV
cjfa-8196	37	24	important	important	ADJ
cjfa-8196	37	25	for	for	ADP
cjfa-8196	37	26	the	the	DET
cjfa-8196	37	27	development	development	NOUN
cjfa-8196	37	28	of	of	ADP
cjfa-8196	37	29	the	the	DET
cjfa-8196	37	30	finance	finance	NOUN
cjfa-8196	37	31	and	and	CCONJ
cjfa-8196	37	32	accounting	accounting	NOUN
cjfa-8196	37	33	services	service	NOUN
cjfa-8196	37	34	market	market	NOUN
cjfa-8196	37	35	.	.	PUNCT
cjfa-8196	38	1	the	the	DET
cjfa-8196	38	2	general	general	ADJ
cjfa-8196	38	3	approach	approach	NOUN
cjfa-8196	38	4	to	to	ADP
cjfa-8196	38	5	the	the	DET
cjfa-8196	38	6	regulations	regulation	NOUN
cjfa-8196	38	7	in	in	ADP
cjfa-8196	38	8	the	the	DET
cjfa-8196	38	9	scope	scope	NOUN
cjfa-8196	38	10	of	of	ADP
cjfa-8196	38	11	accounting	accounting	NOUN
cjfa-8196	38	12	differs	differ	NOUN
cjfa-8196	38	13	depending	depend	VERB
cjfa-8196	38	14	on	on	ADP
cjfa-8196	38	15	the	the	DET
cjfa-8196	38	16	country	country	NOUN
cjfa-8196	38	17	,	,	PUNCT
cjfa-8196	38	18	reflecting	reflect	VERB
cjfa-8196	38	19	the	the	DET
cjfa-8196	38	20	importance	importance	NOUN
cjfa-8196	38	21	of	of	ADP
cjfa-8196	38	22	strong	strong	ADJ
cjfa-8196	38	23	traditions	tradition	NOUN
cjfa-8196	38	24	and	and	CCONJ
cjfa-8196	38	25	different	different	ADJ
cjfa-8196	38	26	historical	historical	ADJ
cjfa-8196	38	27	evolution	evolution	NOUN
cjfa-8196	38	28	of	of	ADP
cjfa-8196	38	29	these	these	DET
cjfa-8196	38	30	professions	profession	NOUN
cjfa-8196	38	31	.	.	PUNCT
cjfa-8196	39	1	some	some	DET
cjfa-8196	39	2	countries	country	NOUN
cjfa-8196	39	3	of	of	ADP
cjfa-8196	39	4	the	the	DET
cjfa-8196	39	5	european	european	PROPN
cjfa-8196	39	6	union	union	PROPN
cjfa-8196	39	7	,	,	PUNCT
cjfa-8196	39	8	such	such	ADJ
cjfa-8196	39	9	as	as	ADP
cjfa-8196	39	10	,	,	PUNCT
cjfa-8196	39	11	for	for	ADP
cjfa-8196	39	12	instance	instance	NOUN
cjfa-8196	39	13	,	,	PUNCT
cjfa-8196	39	14	the	the	DET
cjfa-8196	39	15	czech	czech	PROPN
cjfa-8196	39	16	republic	republic	NOUN
cjfa-8196	39	17	,	,	PUNCT
cjfa-8196	39	18	malta	malta	PROPN
cjfa-8196	39	19	,	,	PUNCT
cjfa-8196	39	20	norway	norway	PROPN
cjfa-8196	39	21	,	,	PUNCT
cjfa-8196	39	22	belgium	belgium	PROPN
cjfa-8196	39	23	,	,	PUNCT
cjfa-8196	39	24	greece	greece	PROPN
cjfa-8196	39	25	,	,	PUNCT
cjfa-8196	39	26	hungary	hungary	PROPN
cjfa-8196	39	27	,	,	PUNCT
cjfa-8196	39	28	italy	italy	PROPN
cjfa-8196	39	29	,	,	PUNCT
cjfa-8196	39	30	austria	austria	PROPN
cjfa-8196	39	31	,	,	PUNCT
cjfa-8196	39	32	luxembourg	luxembourg	PROPN
cjfa-8196	39	33	,	,	PUNCT
cjfa-8196	39	34	france	france	PROPN
cjfa-8196	39	35	,	,	PUNCT
cjfa-8196	39	36	and	and	CCONJ
cjfa-8196	39	37	romania	romania	PROPN
cjfa-8196	39	38	,	,	PUNCT
cjfa-8196	39	39	have	have	VERB
cjfa-8196	39	40	regulations	regulation	NOUN
cjfa-8196	39	41	.	.	PUNCT
cjfa-8196	40	1	the	the	DET
cjfa-8196	40	2	differences	difference	NOUN
cjfa-8196	40	3	in	in	ADP
cjfa-8196	40	4	regulatory	regulatory	ADJ
cjfa-8196	40	5	approaches	approach	NOUN
cjfa-8196	40	6	generally	generally	ADV
cjfa-8196	40	7	result	result	VERB
cjfa-8196	40	8	from	from	ADP
cjfa-8196	40	9	a	a	DET
cjfa-8196	40	10	clear	clear	ADJ
cjfa-8196	40	11	distinction	distinction	NOUN
cjfa-8196	40	12	between	between	ADP
cjfa-8196	40	13	audit	audit	NOUN
cjfa-8196	40	14	services	service	NOUN
cjfa-8196	40	15	and	and	CCONJ
cjfa-8196	40	16	accounting	accounting	NOUN
cjfa-8196	40	17	services	service	NOUN
cjfa-8196	40	18	as	as	ADV
cjfa-8196	40	19	well	well	ADV
cjfa-8196	40	20	as	as	ADP
cjfa-8196	40	21	from	from	ADP
cjfa-8196	40	22	different	different	ADJ
cjfa-8196	40	23	perceptions	perception	NOUN
cjfa-8196	40	24	of	of	ADP
cjfa-8196	40	25	independence	independence	NOUN
cjfa-8196	40	26	,	,	PUNCT
cjfa-8196	40	27	quality	quality	NOUN
cjfa-8196	40	28	and	and	CCONJ
cjfa-8196	40	29	verification	verification	NOUN
cjfa-8196	40	30	(	(	PUNCT
cjfa-8196	40	31	commission	commission	NOUN
cjfa-8196	40	32	2013	2013	NUM
cjfa-8196	40	33	,	,	PUNCT
cjfa-8196	40	34	18	18	NUM
cjfa-8196	40	35	)	)	PUNCT
cjfa-8196	40	36	.	.	PUNCT
cjfa-8196	41	1	some	some	DET
cjfa-8196	41	2	eu	eu	PROPN
cjfa-8196	41	3	member	member	NOUN
cjfa-8196	41	4	states	state	NOUN
cjfa-8196	41	5	do	do	AUX
cjfa-8196	41	6	not	not	PART
cjfa-8196	41	7	see	see	VERB
cjfa-8196	41	8	the	the	DET
cjfa-8196	41	9	need	need	NOUN
cjfa-8196	41	10	for	for	ADP
cjfa-8196	41	11	independence	independence	NOUN
cjfa-8196	41	12	,	,	PUNCT
cjfa-8196	41	13	indicating	indicate	VERB
cjfa-8196	41	14	that	that	SCONJ
cjfa-8196	41	15	financial	financial	ADJ
cjfa-8196	41	16	and	and	CCONJ
cjfa-8196	41	17	accounting	accounting	NOUN
cjfa-8196	41	18	services	service	NOUN
cjfa-8196	41	19	are	be	AUX
cjfa-8196	41	20	generally	generally	ADV
cjfa-8196	41	21	outsourced	outsource	VERB
cjfa-8196	41	22	,	,	PUNCT
cjfa-8196	41	23	and	and	CCONJ
cjfa-8196	41	24	the	the	DET
cjfa-8196	41	25	service	service	NOUN
cjfa-8196	41	26	provider	provider	NOUN
cjfa-8196	41	27	is	be	AUX
cjfa-8196	41	28	in	in	ADP
cjfa-8196	41	29	any	any	DET
cjfa-8196	41	30	case	case	NOUN
cjfa-8196	41	31	obliged	oblige	VERB
cjfa-8196	41	32	to	to	PART
cjfa-8196	41	33	comply	comply	VERB
cjfa-8196	41	34	with	with	ADP
cjfa-8196	41	35	the	the	DET
cjfa-8196	41	36	accounting	accounting	NOUN
cjfa-8196	41	37	standards	standard	NOUN
cjfa-8196	41	38	.	.	PUNCT
cjfa-8196	42	1	however	however	ADV
cjfa-8196	42	2	,	,	PUNCT
cjfa-8196	42	3	some	some	DET
cjfa-8196	42	4	opinions	opinion	NOUN
cjfa-8196	42	5	appear	appear	VERB
cjfa-8196	42	6	on	on	ADP
cjfa-8196	42	7	the	the	DET
cjfa-8196	42	8	need	need	NOUN
cjfa-8196	42	9	for	for	ADP
cjfa-8196	42	10	analysing	analyse	VERB
cjfa-8196	42	11	services	service	NOUN
cjfa-8196	42	12	that	that	PRON
cjfa-8196	42	13	are	be	AUX
cjfa-8196	42	14	provided	provide	VERB
cjfa-8196	42	15	by	by	ADP
cjfa-8196	42	16	unqualified	unqualified	ADJ
cjfa-8196	42	17	accountants	accountant	NOUN
cjfa-8196	42	18	,	,	PUNCT
cjfa-8196	42	19	and	and	CCONJ
cjfa-8196	42	20	these	these	DET
cjfa-8196	42	21	services	service	NOUN
cjfa-8196	42	22	may	may	AUX
cjfa-8196	42	23	be	be	AUX
cjfa-8196	42	24	associated	associate	VERB
cjfa-8196	42	25	with	with	ADP
cjfa-8196	42	26	the	the	DET
cjfa-8196	42	27	possible	possible	ADJ
cjfa-8196	42	28	responsibility	responsibility	NOUN
cjfa-8196	42	29	of	of	ADP
cjfa-8196	42	30	the	the	DET
cjfa-8196	42	31	business	business	NOUN
cjfa-8196	42	32	to	to	ADP
cjfa-8196	42	33	third	third	ADJ
cjfa-8196	42	34	parties	party	NOUN
cjfa-8196	42	35	and	and	CCONJ
cjfa-8196	42	36	the	the	DET
cjfa-8196	42	37	need	need	NOUN
cjfa-8196	42	38	for	for	ADP
cjfa-8196	42	39	their	their	PRON
cjfa-8196	42	40	regulation	regulation	NOUN
cjfa-8196	42	41	to	to	PART
cjfa-8196	42	42	protect	protect	VERB
cjfa-8196	42	43	the	the	DET
cjfa-8196	42	44	public	public	ADJ
cjfa-8196	42	45	interest	interest	NOUN
cjfa-8196	42	46	.	.	PUNCT
cjfa-8196	43	1	these	these	DET
cjfa-8196	43	2	services	service	NOUN
cjfa-8196	43	3	include	include	VERB
cjfa-8196	43	4	all	all	DET
cjfa-8196	43	5	services	service	NOUN
cjfa-8196	43	6	that	that	PRON
cjfa-8196	43	7	cover	cover	VERB
cjfa-8196	43	8	the	the	DET
cjfa-8196	43	9	entity	entity	NOUN
cjfa-8196	43	10	-	-	PUNCT
cjfa-8196	43	11	service	service	NOUN
cjfa-8196	43	12	provider	provider	NOUN
cjfa-8196	43	13	-	-	PUNCT
cjfa-8196	43	14	report	report	NOUN
cjfa-8196	43	15	reader	reader	NOUN
cjfa-8196	43	16	relationship	relationship	NOUN
cjfa-8196	43	17	.	.	PUNCT
cjfa-8196	44	1	some	some	DET
cjfa-8196	44	2	member	member	NOUN
cjfa-8196	44	3	states	state	NOUN
cjfa-8196	44	4	are	be	AUX
cjfa-8196	44	5	of	of	ADP
cjfa-8196	44	6	the	the	DET
cjfa-8196	44	7	opinion	opinion	NOUN
cjfa-8196	44	8	that	that	SCONJ
cjfa-8196	44	9	in	in	ADP
cjfa-8196	44	10	order	order	NOUN
cjfa-8196	44	11	to	to	PART
cjfa-8196	44	12	assure	assure	VERB
cjfa-8196	44	13	the	the	DET
cjfa-8196	44	14	quality	quality	NOUN
cjfa-8196	44	15	of	of	ADP
cjfa-8196	44	16	financial	financial	ADJ
cjfa-8196	44	17	and	and	CCONJ
cjfa-8196	44	18	accounting	accounting	NOUN
cjfa-8196	44	19	services	service	NOUN
cjfa-8196	44	20	,	,	PUNCT
cjfa-8196	44	21	voluntary	voluntary	ADJ
cjfa-8196	44	22	or	or	CCONJ
cjfa-8196	44	23	compulsory	compulsory	ADJ
cjfa-8196	44	24	qualifications	qualification	NOUN
cjfa-8196	44	25	of	of	ADP
cjfa-8196	44	26	persons	person	NOUN
cjfa-8196	44	27	professional	professional	ADJ
cjfa-8196	44	28	financial	financial	ADJ
cjfa-8196	44	29	and	and	CCONJ
cjfa-8196	44	30	accounting	accounting	NOUN
cjfa-8196	44	31	services	service	NOUN
cjfa-8196	44	32	…	…	PUNCT
cjfa-8196	44	33	69	69	NUM
cjfa-8196	44	34	providing	provide	VERB
cjfa-8196	44	35	such	such	ADJ
cjfa-8196	44	36	services	service	NOUN
cjfa-8196	44	37	are	be	AUX
cjfa-8196	44	38	necessary	necessary	ADJ
cjfa-8196	44	39	(	(	PUNCT
cjfa-8196	44	40	for	for	ADP
cjfa-8196	44	41	example	example	NOUN
cjfa-8196	44	42	,	,	PUNCT
cjfa-8196	44	43	in	in	ADP
cjfa-8196	44	44	malta	malta	PROPN
cjfa-8196	44	45	)	)	PUNCT
cjfa-8196	44	46	,	,	PUNCT
cjfa-8196	44	47	as	as	ADV
cjfa-8196	44	48	well	well	ADV
cjfa-8196	44	49	as	as	ADP
cjfa-8196	44	50	restrictions	restriction	NOUN
cjfa-8196	44	51	concerning	concern	VERB
cjfa-8196	44	52	the	the	DET
cjfa-8196	44	53	legal	legal	ADJ
cjfa-8196	44	54	form	form	NOUN
cjfa-8196	44	55	and/or	and/or	CCONJ
cjfa-8196	44	56	shares	share	NOUN
cjfa-8196	44	57	possessed	possess	VERB
cjfa-8196	44	58	(	(	PUNCT
cjfa-8196	44	59	for	for	ADP
cjfa-8196	44	60	instance	instance	NOUN
cjfa-8196	44	61	,	,	PUNCT
cjfa-8196	44	62	in	in	ADP
cjfa-8196	44	63	belgium	belgium	PROPN
cjfa-8196	44	64	,	,	PUNCT
cjfa-8196	44	65	austria	austria	PROPN
cjfa-8196	44	66	,	,	PUNCT
cjfa-8196	44	67	italy	italy	PROPN
cjfa-8196	44	68	,	,	PUNCT
cjfa-8196	44	69	france	france	PROPN
cjfa-8196	44	70	,	,	PUNCT
cjfa-8196	44	71	the	the	DET
cjfa-8196	44	72	netherlands	netherlands	PROPN
cjfa-8196	44	73	,	,	PUNCT
cjfa-8196	44	74	or	or	CCONJ
cjfa-8196	44	75	in	in	ADP
cjfa-8196	44	76	the	the	DET
cjfa-8196	44	77	czech	czech	PROPN
cjfa-8196	44	78	republic	republic	NOUN
cjfa-8196	44	79	)	)	PUNCT
cjfa-8196	44	80	.	.	PUNCT
cjfa-8196	45	1	in	in	ADP
cjfa-8196	45	2	poland	poland	PROPN
cjfa-8196	45	3	,	,	PUNCT
cjfa-8196	45	4	the	the	DET
cjfa-8196	45	5	act	act	NOUN
cjfa-8196	45	6	on	on	ADP
cjfa-8196	45	7	facilitating	facilitate	VERB
cjfa-8196	45	8	access	access	NOUN
cjfa-8196	45	9	to	to	PART
cjfa-8196	45	10	perform	perform	VERB
cjfa-8196	45	11	certain	certain	ADJ
cjfa-8196	45	12	regulated	regulated	ADJ
cjfa-8196	45	13	professions	profession	NOUN
cjfa-8196	45	14	came	come	VERB
cjfa-8196	45	15	into	into	ADP
cjfa-8196	45	16	force	force	NOUN
cjfa-8196	45	17	on	on	ADP
cjfa-8196	45	18	10	10	NUM
cjfa-8196	45	19	august	august	PROPN
cjfa-8196	45	20	2014	2014	NUM
cjfa-8196	45	21	.	.	PUNCT
cjfa-8196	46	1	the	the	DET
cjfa-8196	46	2	so	so	ADV
cjfa-8196	46	3	-	-	PUNCT
cjfa-8196	46	4	called	call	VERB
cjfa-8196	46	5	second	second	ADJ
cjfa-8196	46	6	tranche	tranche	NOUN
cjfa-8196	46	7	deregulates	deregulate	VERB
cjfa-8196	46	8	nine	nine	NUM
cjfa-8196	46	9	professions	profession	NOUN
cjfa-8196	46	10	of	of	ADP
cjfa-8196	46	11	the	the	DET
cjfa-8196	46	12	financial	financial	ADJ
cjfa-8196	46	13	market	market	NOUN
cjfa-8196	46	14	.	.	PUNCT
cjfa-8196	47	1	in	in	ADP
cjfa-8196	47	2	the	the	DET
cjfa-8196	47	3	scope	scope	NOUN
cjfa-8196	47	4	of	of	ADP
cjfa-8196	47	5	financial	financial	ADJ
cjfa-8196	47	6	and	and	CCONJ
cjfa-8196	47	7	accounting	accounting	NOUN
cjfa-8196	47	8	services	service	NOUN
cjfa-8196	47	9	the	the	DET
cjfa-8196	47	10	changes	change	NOUN
cjfa-8196	47	11	concern	concern	NOUN
cjfa-8196	47	12	in	in	ADP
cjfa-8196	47	13	particular	particular	ADJ
cjfa-8196	47	14	the	the	DET
cjfa-8196	47	15	following	follow	VERB
cjfa-8196	47	16	:	:	PUNCT
cjfa-8196	47	17	■	■	PUNCT
cjfa-8196	47	18	in	in	ADP
cjfa-8196	47	19	the	the	DET
cjfa-8196	47	20	scope	scope	NOUN
cjfa-8196	47	21	of	of	ADP
cjfa-8196	47	22	bookkeeping	bookkeeping	NOUN
cjfa-8196	47	23	services	service	NOUN
cjfa-8196	47	24	the	the	DET
cjfa-8196	47	25	requirement	requirement	NOUN
cjfa-8196	47	26	of	of	ADP
cjfa-8196	47	27	the	the	DET
cjfa-8196	47	28	possession	possession	NOUN
cjfa-8196	47	29	of	of	ADP
cjfa-8196	47	30	related	related	ADJ
cjfa-8196	47	31	higher	high	ADJ
cjfa-8196	47	32	education	education	NOUN
cjfa-8196	47	33	or	or	CCONJ
cjfa-8196	47	34	completed	complete	VERB
cjfa-8196	47	35	postgraduate	postgraduate	ADJ
cjfa-8196	47	36	studies	study	NOUN
cjfa-8196	47	37	in	in	ADP
cjfa-8196	47	38	accounting	accounting	NOUN
cjfa-8196	47	39	was	be	AUX
cjfa-8196	47	40	abandoned	abandon	VERB
cjfa-8196	47	41	.	.	PUNCT
cjfa-8196	48	1	also	also	ADV
cjfa-8196	48	2	,	,	PUNCT
cjfa-8196	48	3	the	the	DET
cjfa-8196	48	4	requirement	requirement	NOUN
cjfa-8196	48	5	of	of	ADP
cjfa-8196	48	6	the	the	DET
cjfa-8196	48	7	state	state	NOUN
cjfa-8196	48	8	examination	examination	NOUN
cjfa-8196	48	9	was	be	AUX
cjfa-8196	48	10	abandoned	abandon	VERB
cjfa-8196	48	11	and	and	CCONJ
cjfa-8196	48	12	was	be	AUX
cjfa-8196	48	13	replaced	replace	VERB
cjfa-8196	48	14	by	by	ADP
cjfa-8196	48	15	the	the	DET
cjfa-8196	48	16	market	market	NOUN
cjfa-8196	48	17	self	self	NOUN
cjfa-8196	48	18	-	-	PUNCT
cjfa-8196	48	19	regulation	regulation	NOUN
cjfa-8196	48	20	of	of	ADP
cjfa-8196	48	21	bookkeeping	bookkeeping	NOUN
cjfa-8196	48	22	services	service	NOUN
cjfa-8196	48	23	.	.	PUNCT
cjfa-8196	49	1	■	■	PUNCT
cjfa-8196	49	2	in	in	ADP
cjfa-8196	49	3	the	the	DET
cjfa-8196	49	4	case	case	NOUN
cjfa-8196	49	5	of	of	ADP
cjfa-8196	49	6	statutory	statutory	ADJ
cjfa-8196	49	7	auditors	auditor	NOUN
cjfa-8196	49	8	,	,	PUNCT
cjfa-8196	49	9	access	access	NOUN
cjfa-8196	49	10	to	to	ADP
cjfa-8196	49	11	the	the	DET
cjfa-8196	49	12	profession	profession	NOUN
cjfa-8196	49	13	is	be	AUX
cjfa-8196	49	14	facilitated	facilitate	VERB
cjfa-8196	49	15	,	,	PUNCT
cjfa-8196	49	16	among	among	ADP
cjfa-8196	49	17	other	other	ADJ
cjfa-8196	49	18	things	thing	NOUN
cjfa-8196	49	19	,	,	PUNCT
cjfa-8196	49	20	by	by	ADP
cjfa-8196	49	21	recognising	recognise	VERB
cjfa-8196	49	22	the	the	DET
cjfa-8196	49	23	theoretical	theoretical	ADJ
cjfa-8196	49	24	basis	basis	NOUN
cjfa-8196	49	25	of	of	ADP
cjfa-8196	49	26	related	related	ADJ
cjfa-8196	49	27	and	and	CCONJ
cjfa-8196	49	28	completed	complete	VERB
cjfa-8196	49	29	higher	high	ADJ
cjfa-8196	49	30	education	education	NOUN
cjfa-8196	49	31	covering	cover	VERB
cjfa-8196	49	32	in	in	ADP
cjfa-8196	49	33	its	its	PRON
cjfa-8196	49	34	scope	scope	NOUN
cjfa-8196	49	35	the	the	DET
cjfa-8196	49	36	knowledge	knowledge	NOUN
cjfa-8196	49	37	required	require	VERB
cjfa-8196	49	38	in	in	ADP
cjfa-8196	49	39	the	the	DET
cjfa-8196	49	40	qualification	qualification	NOUN
cjfa-8196	49	41	procedure	procedure	NOUN
cjfa-8196	49	42	,	,	PUNCT
cjfa-8196	49	43	the	the	DET
cjfa-8196	49	44	reduction	reduction	NOUN
cjfa-8196	49	45	of	of	ADP
cjfa-8196	49	46	the	the	DET
cjfa-8196	49	47	mandatory	mandatory	ADJ
cjfa-8196	49	48	re	re	NOUN
cjfa-8196	49	49	-	-	NOUN
cjfa-8196	49	50	training	training	NOUN
cjfa-8196	49	51	of	of	ADP
cjfa-8196	49	52	auditors	auditor	NOUN
cjfa-8196	49	53	.	.	PUNCT
cjfa-8196	50	1	■	■	PUNCT
cjfa-8196	50	2	deregulation	deregulation	NOUN
cjfa-8196	50	3	in	in	ADP
cjfa-8196	50	4	the	the	DET
cjfa-8196	50	5	tax	tax	NOUN
cjfa-8196	50	6	consultant	consultant	NOUN
cjfa-8196	50	7	profession	profession	NOUN
cjfa-8196	50	8	aims	aim	VERB
cjfa-8196	50	9	to	to	PART
cjfa-8196	50	10	reduce	reduce	VERB
cjfa-8196	50	11	the	the	DET
cjfa-8196	50	12	scope	scope	NOUN
cjfa-8196	50	13	of	of	ADP
cjfa-8196	50	14	tax	tax	NOUN
cjfa-8196	50	15	advisory	advisory	ADJ
cjfa-8196	50	16	services	service	NOUN
cjfa-8196	50	17	at	at	ADP
cjfa-8196	50	18	present	present	ADJ
cjfa-8196	50	19	reserved	reserve	VERB
cjfa-8196	50	20	only	only	ADV
cjfa-8196	50	21	for	for	ADP
cjfa-8196	50	22	certain	certain	ADJ
cjfa-8196	50	23	groups	group	NOUN
cjfa-8196	50	24	of	of	ADP
cjfa-8196	50	25	subjects	subject	NOUN
cjfa-8196	50	26	.	.	PUNCT
cjfa-8196	51	1	some	some	DET
cjfa-8196	51	2	services	service	NOUN
cjfa-8196	51	3	rendered	render	VERB
cjfa-8196	51	4	to	to	ADP
cjfa-8196	51	5	taxpayers	taxpayer	NOUN
cjfa-8196	51	6	,	,	PUNCT
cjfa-8196	51	7	such	such	ADJ
cjfa-8196	51	8	as	as	ADP
cjfa-8196	51	9	,	,	PUNCT
cjfa-8196	51	10	for	for	ADP
cjfa-8196	51	11	instance	instance	NOUN
cjfa-8196	51	12	,	,	PUNCT
cjfa-8196	51	13	providing	provide	VERB
cjfa-8196	51	14	advice	advice	NOUN
cjfa-8196	51	15	,	,	PUNCT
cjfa-8196	51	16	opinions	opinion	NOUN
cjfa-8196	51	17	and	and	CCONJ
cjfa-8196	51	18	explanations	explanation	NOUN
cjfa-8196	51	19	in	in	ADP
cjfa-8196	51	20	the	the	DET
cjfa-8196	51	21	scope	scope	NOUN
cjfa-8196	51	22	of	of	ADP
cjfa-8196	51	23	taxes	taxis	NOUN
cjfa-8196	51	24	,	,	PUNCT
cjfa-8196	51	25	customs	custom	NOUN
cjfa-8196	51	26	duties	duty	NOUN
cjfa-8196	51	27	,	,	PUNCT
cjfa-8196	51	28	administrative	administrative	ADJ
cjfa-8196	51	29	enforcement	enforcement	NOUN
cjfa-8196	51	30	matters	matter	NOUN
cjfa-8196	51	31	relating	relate	VERB
cjfa-8196	51	32	to	to	ADP
cjfa-8196	51	33	these	these	DET
cjfa-8196	51	34	duties	duty	NOUN
cjfa-8196	51	35	,	,	PUNCT
cjfa-8196	51	36	keeping	keep	VERB
cjfa-8196	51	37	booking	booking	NOUN
cjfa-8196	51	38	,	,	PUNCT
cjfa-8196	51	39	tax	tax	NOUN
cjfa-8196	51	40	and	and	CCONJ
cjfa-8196	51	41	other	other	ADJ
cjfa-8196	51	42	records	record	NOUN
cjfa-8196	51	43	,	,	PUNCT
cjfa-8196	51	44	preparing	prepare	VERB
cjfa-8196	51	45	tax	tax	NOUN
cjfa-8196	51	46	returns	return	NOUN
cjfa-8196	51	47	and	and	CCONJ
cjfa-8196	51	48	providing	provide	VERB
cjfa-8196	51	49	assistance	assistance	NOUN
cjfa-8196	51	50	in	in	ADP
cjfa-8196	51	51	this	this	DET
cjfa-8196	51	52	regard	regard	NOUN
cjfa-8196	51	53	will	will	AUX
cjfa-8196	51	54	be	be	AUX
cjfa-8196	51	55	almost	almost	ADV
cjfa-8196	51	56	completely	completely	ADV
cjfa-8196	51	57	deregulated	deregulate	VERB
cjfa-8196	51	58	.	.	PUNCT
cjfa-8196	52	1	the	the	DET
cjfa-8196	52	2	impact	impact	NOUN
cjfa-8196	52	3	of	of	ADP
cjfa-8196	52	4	the	the	DET
cjfa-8196	52	5	legislative	legislative	ADJ
cjfa-8196	52	6	changes	change	NOUN
cjfa-8196	52	7	on	on	ADP
cjfa-8196	52	8	the	the	DET
cjfa-8196	52	9	accounting	accounting	NOUN
cjfa-8196	52	10	and	and	CCONJ
cjfa-8196	52	11	financial	financial	ADJ
cjfa-8196	52	12	services	service	NOUN
cjfa-8196	52	13	market	market	NOUN
cjfa-8196	52	14	in	in	ADP
cjfa-8196	52	15	the	the	DET
cjfa-8196	52	16	european	european	ADJ
cjfa-8196	52	17	countries	country	NOUN
cjfa-8196	52	18	–	–	PUNCT
cjfa-8196	52	19	research	research	NOUN
cjfa-8196	52	20	results	result	VERB
cjfa-8196	52	21	the	the	DET
cjfa-8196	52	22	partial	partial	ADJ
cjfa-8196	52	23	legislative	legislative	ADJ
cjfa-8196	52	24	changes	change	NOUN
cjfa-8196	52	25	in	in	ADP
cjfa-8196	52	26	the	the	DET
cjfa-8196	52	27	scope	scope	NOUN
cjfa-8196	52	28	of	of	ADP
cjfa-8196	52	29	providing	provide	VERB
cjfa-8196	52	30	certain	certain	ADJ
cjfa-8196	52	31	financial	financial	ADJ
cjfa-8196	52	32	services	service	NOUN
cjfa-8196	52	33	have	have	AUX
cjfa-8196	52	34	already	already	ADV
cjfa-8196	52	35	been	be	AUX
cjfa-8196	52	36	introduced	introduce	VERB
cjfa-8196	52	37	in	in	ADP
cjfa-8196	52	38	some	some	DET
cjfa-8196	52	39	european	european	ADJ
cjfa-8196	52	40	countries	country	NOUN
cjfa-8196	52	41	,	,	PUNCT
cjfa-8196	52	42	for	for	ADP
cjfa-8196	52	43	example	example	NOUN
cjfa-8196	52	44	,	,	PUNCT
cjfa-8196	52	45	in	in	ADP
cjfa-8196	52	46	1994	1994	NUM
cjfa-8196	52	47	they	they	PRON
cjfa-8196	52	48	were	be	AUX
cjfa-8196	52	49	introduced	introduce	VERB
cjfa-8196	52	50	in	in	ADP
cjfa-8196	52	51	the	the	DET
cjfa-8196	52	52	united	united	ADJ
cjfa-8196	52	53	kingdom	kingdom	PROPN
cjfa-8196	52	54	,	,	PUNCT
cjfa-8196	52	55	in	in	ADP
cjfa-8196	52	56	2006	2006	NUM
cjfa-8196	52	57	in	in	ADP
cjfa-8196	52	58	denmark	denmark	NOUN
cjfa-8196	52	59	,	,	PUNCT
cjfa-8196	52	60	in	in	ADP
cjfa-8196	52	61	2007	2007	NUM
cjfa-8196	52	62	in	in	ADP
cjfa-8196	52	63	finland	finland	PROPN
cjfa-8196	52	64	.	.	PUNCT
cjfa-8196	53	1	in	in	ADP
cjfa-8196	53	2	2008	2008	NUM
cjfa-8196	53	3	they	they	PRON
cjfa-8196	53	4	were	be	AUX
cjfa-8196	53	5	introduced	introduce	VERB
cjfa-8196	53	6	in	in	ADP
cjfa-8196	53	7	sweden	sweden	PROPN
cjfa-8196	53	8	and	and	CCONJ
cjfa-8196	53	9	malta	malta	PROPN
cjfa-8196	53	10	.	.	PUNCT
cjfa-8196	54	1	however	however	ADV
cjfa-8196	54	2	,	,	PUNCT
cjfa-8196	54	3	the	the	DET
cjfa-8196	54	4	consequences	consequence	NOUN
cjfa-8196	54	5	of	of	ADP
cjfa-8196	54	6	these	these	DET
cjfa-8196	54	7	changes	change	NOUN
cjfa-8196	54	8	in	in	ADP
cjfa-8196	54	9	regulations	regulation	NOUN
cjfa-8196	54	10	have	have	AUX
cjfa-8196	54	11	not	not	PART
cjfa-8196	54	12	been	be	AUX
cjfa-8196	54	13	researched	research	VERB
cjfa-8196	54	14	comprehensively	comprehensively	ADV
cjfa-8196	54	15	.	.	PUNCT
cjfa-8196	55	1	the	the	DET
cjfa-8196	55	2	most	most	ADV
cjfa-8196	55	3	extensive	extensive	ADJ
cjfa-8196	55	4	study	study	NOUN
cjfa-8196	55	5	was	be	AUX
cjfa-8196	55	6	conducted	conduct	VERB
cjfa-8196	55	7	in	in	ADP
cjfa-8196	55	8	sweden	sweden	PROPN
cjfa-8196	55	9	.	.	PUNCT
cjfa-8196	56	1	what	what	PRON
cjfa-8196	56	2	was	be	AUX
cjfa-8196	56	3	reported	report	VERB
cjfa-8196	56	4	in	in	ADP
cjfa-8196	56	5	other	other	ADJ
cjfa-8196	56	6	countries	country	NOUN
cjfa-8196	56	7	were	be	AUX
cjfa-8196	56	8	unmet	unmet	NOUN
cjfa-8196	56	9	expectations	expectation	NOUN
cjfa-8196	56	10	of	of	ADP
cjfa-8196	56	11	the	the	DET
cjfa-8196	56	12	effects	effect	NOUN
cjfa-8196	56	13	of	of	ADP
cjfa-8196	56	14	deregulations	deregulation	NOUN
cjfa-8196	56	15	in	in	ADP
cjfa-8196	56	16	the	the	DET
cjfa-8196	56	17	range	range	NOUN
cjfa-8196	56	18	of	of	ADP
cjfa-8196	56	19	increased	increase	VERB
cjfa-8196	56	20	customer	customer	NOUN
cjfa-8196	56	21	orientation	orientation	NOUN
cjfa-8196	56	22	,	,	PUNCT
cjfa-8196	56	23	innovation	innovation	NOUN
cjfa-8196	56	24	in	in	ADP
cjfa-8196	56	25	serm	serm	NOUN
cjfa-8196	56	26	.	.	PUNCT
cjfa-8196	57	1	ciechan	ciechan	PROPN
cjfa-8196	57	2	-	-	PUNCT
cjfa-8196	57	3	kujawa70	kujawa70	NOUN
cjfa-8196	57	4	vices	vice	NOUN
cjfa-8196	57	5	(	(	PUNCT
cjfa-8196	57	6	kinney	kinney	PROPN
cjfa-8196	57	7	2005	2005	NUM
cjfa-8196	57	8	;	;	PUNCT
cjfa-8196	57	9	seow	seow	PROPN
cjfa-8196	57	10	2001	2001	NUM
cjfa-8196	57	11	;	;	PUNCT
cjfa-8196	57	12	sou	sou	PROPN
cjfa-8196	57	13	2008	2008	NUM
cjfa-8196	57	14	,	,	PUNCT
cjfa-8196	57	15	32	32	NUM
cjfa-8196	57	16	)	)	PUNCT
cjfa-8196	57	17	,	,	PUNCT
cjfa-8196	57	18	or	or	CCONJ
cjfa-8196	57	19	only	only	ADV
cjfa-8196	57	20	selected	select	VERB
cjfa-8196	57	21	aspects	aspect	NOUN
cjfa-8196	57	22	were	be	AUX
cjfa-8196	57	23	considered	consider	VERB
cjfa-8196	57	24	such	such	ADJ
cjfa-8196	57	25	as	as	ADP
cjfa-8196	57	26	,	,	PUNCT
cjfa-8196	57	27	for	for	ADP
cjfa-8196	57	28	example	example	NOUN
cjfa-8196	57	29	:	:	PUNCT
cjfa-8196	57	30	implications	implication	NOUN
cjfa-8196	57	31	for	for	ADP
cjfa-8196	57	32	rates	rate	NOUN
cjfa-8196	57	33	and	and	CCONJ
cjfa-8196	57	34	scope	scope	NOUN
cjfa-8196	57	35	of	of	ADP
cjfa-8196	57	36	services	service	NOUN
cjfa-8196	57	37	(	(	PUNCT
cjfa-8196	57	38	mcmeeking	mcmeeke	VERB
cjfa-8196	57	39	et	et	PROPN
cjfa-8196	57	40	al	al	PROPN
cjfa-8196	57	41	.	.	PROPN
cjfa-8196	57	42	,	,	PUNCT
cjfa-8196	57	43	2007	2007	NUM
cjfa-8196	57	44	)	)	PUNCT
cjfa-8196	57	45	,	,	PUNCT
cjfa-8196	57	46	the	the	DET
cjfa-8196	57	47	concentration	concentration	NOUN
cjfa-8196	57	48	of	of	ADP
cjfa-8196	57	49	the	the	DET
cjfa-8196	57	50	auditing	auditing	NOUN
cjfa-8196	57	51	market	market	NOUN
cjfa-8196	57	52	(	(	PUNCT
cjfa-8196	57	53	basioudis	basioudis	PROPN
cjfa-8196	57	54	,	,	PUNCT
cjfa-8196	57	55	ellwood	ellwood	PROPN
cjfa-8196	57	56	2005	2005	NUM
cjfa-8196	57	57	)	)	PUNCT
cjfa-8196	57	58	internal	internal	ADJ
cjfa-8196	57	59	work	work	NOUN
cjfa-8196	57	60	processes	process	NOUN
cjfa-8196	57	61	and	and	CCONJ
cjfa-8196	57	62	systems	system	NOUN
cjfa-8196	57	63	for	for	ADP
cjfa-8196	57	64	the	the	DET
cjfa-8196	57	65	management	management	NOUN
cjfa-8196	57	66	and	and	CCONJ
cjfa-8196	57	67	control	control	NOUN
cjfa-8196	57	68	of	of	ADP
cjfa-8196	57	69	audit	audit	NOUN
cjfa-8196	57	70	firms	firm	NOUN
cjfa-8196	57	71	(	(	PUNCT
cjfa-8196	57	72	pierce	pierce	PROPN
cjfa-8196	57	73	,	,	PUNCT
cjfa-8196	57	74	sweeney	sweeney	PROPN
cjfa-8196	57	75	2004	2004	NUM
cjfa-8196	57	76	)	)	PUNCT
cjfa-8196	57	77	.	.	PUNCT
cjfa-8196	58	1	researchers	researcher	NOUN
cjfa-8196	58	2	explain	explain	VERB
cjfa-8196	58	3	the	the	DET
cjfa-8196	58	4	lack	lack	NOUN
cjfa-8196	58	5	of	of	ADP
cjfa-8196	58	6	significant	significant	ADJ
cjfa-8196	58	7	observed	observe	VERB
cjfa-8196	58	8	changes	change	NOUN
cjfa-8196	58	9	in	in	ADP
cjfa-8196	58	10	the	the	DET
cjfa-8196	58	11	strategy	strategy	NOUN
cjfa-8196	58	12	of	of	ADP
cjfa-8196	58	13	service	service	NOUN
cjfa-8196	58	14	providers	provider	NOUN
cjfa-8196	58	15	by	by	ADP
cjfa-8196	58	16	high	high	ADJ
cjfa-8196	58	17	demand	demand	NOUN
cjfa-8196	58	18	for	for	ADP
cjfa-8196	58	19	accounting	accounting	NOUN
cjfa-8196	58	20	services	service	NOUN
cjfa-8196	58	21	currently	currently	ADV
cjfa-8196	58	22	delivered	deliver	VERB
cjfa-8196	58	23	(	(	PUNCT
cjfa-8196	58	24	tabone	tabone	NOUN
cjfa-8196	58	25	,	,	PUNCT
cjfa-8196	58	26	baldacchino	baldacchino	NOUN
cjfa-8196	58	27	2003	2003	NUM
cjfa-8196	58	28	;	;	PUNCT
cjfa-8196	58	29	chung	chung	PROPN
cjfa-8196	58	30	,	,	PUNCT
cjfa-8196	58	31	narasimhan	narasimhan	PROPN
cjfa-8196	58	32	2001	2001	NUM
cjfa-8196	58	33	)	)	PUNCT
cjfa-8196	58	34	and	and	CCONJ
cjfa-8196	58	35	by	by	ADP
cjfa-8196	58	36	oligopolistic	oligopolistic	ADJ
cjfa-8196	58	37	behaviours	behaviour	NOUN
cjfa-8196	58	38	of	of	ADP
cjfa-8196	58	39	audit	audit	NOUN
cjfa-8196	58	40	firms	firm	NOUN
cjfa-8196	58	41	,	,	PUNCT
cjfa-8196	58	42	such	such	ADJ
cjfa-8196	58	43	as	as	ADP
cjfa-8196	58	44	collusions	collusion	NOUN
cjfa-8196	58	45	or	or	CCONJ
cjfa-8196	58	46	imitations	imitation	NOUN
cjfa-8196	58	47	(	(	PUNCT
cjfa-8196	58	48	moizer	moizer	NOUN
cjfa-8196	58	49	,	,	PUNCT
cjfa-8196	58	50	turley	turley	NOUN
cjfa-8196	58	51	1989	1989	NUM
cjfa-8196	58	52	)	)	PUNCT
cjfa-8196	58	53	.	.	PUNCT
cjfa-8196	59	1	the	the	DET
cjfa-8196	59	2	studies	study	NOUN
cjfa-8196	59	3	conducted	conduct	VERB
cjfa-8196	59	4	in	in	ADP
cjfa-8196	59	5	sweden	sweden	PROPN
cjfa-8196	59	6	showed	show	VERB
cjfa-8196	59	7	rather	rather	ADV
cjfa-8196	59	8	moderate	moderate	ADJ
cjfa-8196	59	9	changes	change	NOUN
cjfa-8196	59	10	resulting	result	VERB
cjfa-8196	59	11	from	from	ADP
cjfa-8196	59	12	deregulation	deregulation	NOUN
cjfa-8196	59	13	,	,	PUNCT
cjfa-8196	59	14	however	however	ADV
cjfa-8196	59	15	,	,	PUNCT
cjfa-8196	59	16	the	the	DET
cjfa-8196	59	17	following	follow	VERB
cjfa-8196	59	18	were	be	AUX
cjfa-8196	59	19	observed	observe	VERB
cjfa-8196	59	20	:	:	PUNCT
cjfa-8196	59	21	a	a	DET
cjfa-8196	59	22	slight	slight	ADJ
cjfa-8196	59	23	trend	trend	NOUN
cjfa-8196	59	24	toward	toward	ADP
cjfa-8196	59	25	greater	great	ADJ
cjfa-8196	59	26	cooperation	cooperation	NOUN
cjfa-8196	59	27	with	with	ADP
cjfa-8196	59	28	customers	customer	NOUN
cjfa-8196	59	29	,	,	PUNCT
cjfa-8196	59	30	no	no	DET
cjfa-8196	59	31	significant	significant	ADJ
cjfa-8196	59	32	changes	change	NOUN
cjfa-8196	59	33	in	in	ADP
cjfa-8196	59	34	the	the	DET
cjfa-8196	59	35	structure	structure	NOUN
cjfa-8196	59	36	and	and	CCONJ
cjfa-8196	59	37	processes	process	NOUN
cjfa-8196	59	38	of	of	ADP
cjfa-8196	59	39	entities	entity	NOUN
cjfa-8196	59	40	,	,	PUNCT
cjfa-8196	59	41	no	no	DET
cjfa-8196	59	42	openness	openness	NOUN
cjfa-8196	59	43	to	to	ADP
cjfa-8196	59	44	the	the	DET
cjfa-8196	59	45	introduction	introduction	NOUN
cjfa-8196	59	46	of	of	ADP
cjfa-8196	59	47	new	new	ADJ
cjfa-8196	59	48	services	service	NOUN
cjfa-8196	59	49	,	,	PUNCT
cjfa-8196	59	50	minor	minor	ADJ
cjfa-8196	59	51	changes	change	NOUN
cjfa-8196	59	52	in	in	ADP
cjfa-8196	59	53	the	the	DET
cjfa-8196	59	54	approach	approach	NOUN
cjfa-8196	59	55	to	to	ADP
cjfa-8196	59	56	promotion	promotion	NOUN
cjfa-8196	59	57	of	of	ADP
cjfa-8196	59	58	services	service	NOUN
cjfa-8196	59	59	and	and	CCONJ
cjfa-8196	59	60	an	an	DET
cjfa-8196	59	61	increase	increase	NOUN
cjfa-8196	59	62	(	(	PUNCT
cjfa-8196	59	63	and	and	CCONJ
cjfa-8196	59	64	not	not	PART
cjfa-8196	59	65	the	the	DET
cjfa-8196	59	66	expected	expect	VERB
cjfa-8196	59	67	decrease	decrease	NOUN
cjfa-8196	59	68	)	)	PUNCT
cjfa-8196	59	69	in	in	ADP
cjfa-8196	59	70	prices	price	NOUN
cjfa-8196	59	71	.	.	PUNCT
cjfa-8196	60	1	the	the	DET
cjfa-8196	60	2	researchers	researcher	NOUN
cjfa-8196	60	3	emphasize	emphasize	VERB
cjfa-8196	60	4	the	the	DET
cjfa-8196	60	5	occurrence	occurrence	NOUN
cjfa-8196	60	6	of	of	ADP
cjfa-8196	60	7	certain	certain	ADJ
cjfa-8196	60	8	inertia	inertia	NOUN
cjfa-8196	60	9	in	in	ADP
cjfa-8196	60	10	response	response	NOUN
cjfa-8196	60	11	to	to	ADP
cjfa-8196	60	12	the	the	DET
cjfa-8196	60	13	market	market	NOUN
cjfa-8196	60	14	deregulation	deregulation	NOUN
cjfa-8196	60	15	(	(	PUNCT
cjfa-8196	60	16	the	the	DET
cjfa-8196	60	17	studies	study	NOUN
cjfa-8196	60	18	were	be	AUX
cjfa-8196	60	19	carried	carry	VERB
cjfa-8196	60	20	out	out	ADP
cjfa-8196	60	21	immediately	immediately	ADV
cjfa-8196	60	22	after	after	ADP
cjfa-8196	60	23	the	the	DET
cjfa-8196	60	24	deregulation	deregulation	NOUN
cjfa-8196	60	25	of	of	ADP
cjfa-8196	60	26	2009	2009	NUM
cjfa-8196	60	27	)	)	PUNCT
cjfa-8196	60	28	and	and	CCONJ
cjfa-8196	60	29	they	they	PRON
cjfa-8196	60	30	indicate	indicate	VERB
cjfa-8196	60	31	that	that	SCONJ
cjfa-8196	60	32	the	the	DET
cjfa-8196	60	33	changes	change	NOUN
cjfa-8196	60	34	were	be	AUX
cjfa-8196	60	35	rather	rather	ADV
cjfa-8196	60	36	conservative	conservative	ADJ
cjfa-8196	60	37	adjustments	adjustment	NOUN
cjfa-8196	60	38	rather	rather	ADV
cjfa-8196	60	39	than	than	ADP
cjfa-8196	60	40	a	a	DET
cjfa-8196	60	41	radical	radical	ADJ
cjfa-8196	60	42	transformation	transformation	NOUN
cjfa-8196	60	43	of	of	ADP
cjfa-8196	60	44	the	the	DET
cjfa-8196	60	45	finance	finance	NOUN
cjfa-8196	60	46	and	and	CCONJ
cjfa-8196	60	47	accounting	accounting	NOUN
cjfa-8196	60	48	services	service	NOUN
cjfa-8196	60	49	market	market	NOUN
cjfa-8196	60	50	in	in	ADP
cjfa-8196	60	51	sweden	sweden	PROPN
cjfa-8196	60	52	(	(	PUNCT
cjfa-8196	60	53	ahlberg	ahlberg	PROPN
cjfa-8196	60	54	et	et	PROPN
cjfa-8196	60	55	al	al	PROPN
cjfa-8196	60	56	.	.	PROPN
cjfa-8196	60	57	,	,	PUNCT
cjfa-8196	60	58	2011	2011	NUM
cjfa-8196	60	59	)	)	PUNCT
cjfa-8196	60	60	.	.	PUNCT
cjfa-8196	61	1	the	the	DET
cjfa-8196	61	2	impact	impact	NOUN
cjfa-8196	61	3	of	of	ADP
cjfa-8196	61	4	regulation	regulation	NOUN
cjfa-8196	61	5	on	on	ADP
cjfa-8196	61	6	access	access	NOUN
cjfa-8196	61	7	to	to	ADP
cjfa-8196	61	8	professions	profession	NOUN
cjfa-8196	61	9	on	on	ADP
cjfa-8196	61	10	the	the	DET
cjfa-8196	61	11	key	key	ADJ
cjfa-8196	61	12	indicators	indicator	NOUN
cjfa-8196	61	13	such	such	ADJ
cjfa-8196	61	14	as	as	ADP
cjfa-8196	61	15	quality	quality	NOUN
cjfa-8196	61	16	of	of	ADP
cjfa-8196	61	17	service	service	NOUN
cjfa-8196	61	18	,	,	PUNCT
cjfa-8196	61	19	remuneration	remuneration	NOUN
cjfa-8196	61	20	of	of	ADP
cjfa-8196	61	21	professionals	professional	NOUN
cjfa-8196	61	22	,	,	PUNCT
cjfa-8196	61	23	prices	price	NOUN
cjfa-8196	61	24	for	for	ADP
cjfa-8196	61	25	consumers	consumer	NOUN
cjfa-8196	61	26	and	and	CCONJ
cjfa-8196	61	27	the	the	DET
cjfa-8196	61	28	overall	overall	ADJ
cjfa-8196	61	29	impact	impact	NOUN
cjfa-8196	61	30	on	on	ADP
cjfa-8196	61	31	employment	employment	NOUN
cjfa-8196	61	32	has	have	AUX
cjfa-8196	61	33	already	already	ADV
cjfa-8196	61	34	been	be	AUX
cjfa-8196	61	35	researched	research	VERB
cjfa-8196	61	36	in	in	ADP
cjfa-8196	61	37	some	some	DET
cjfa-8196	61	38	countries	country	NOUN
cjfa-8196	61	39	,	,	PUNCT
cjfa-8196	61	40	but	but	CCONJ
cjfa-8196	61	41	in	in	ADP
cjfa-8196	61	42	relation	relation	NOUN
cjfa-8196	61	43	to	to	ADP
cjfa-8196	61	44	a	a	DET
cjfa-8196	61	45	wide	wide	ADJ
cjfa-8196	61	46	range	range	NOUN
cjfa-8196	61	47	of	of	ADP
cjfa-8196	61	48	business	business	NOUN
cjfa-8196	61	49	services	service	NOUN
cjfa-8196	61	50	.	.	PUNCT
cjfa-8196	62	1	in	in	ADP
cjfa-8196	62	2	several	several	ADJ
cjfa-8196	62	3	of	of	ADP
cjfa-8196	62	4	these	these	DET
cjfa-8196	62	5	studies	study	NOUN
cjfa-8196	62	6	(	(	PUNCT
cjfa-8196	62	7	kugler	kugler	PROPN
cjfa-8196	62	8	,	,	PUNCT
cjfa-8196	62	9	sauer	sauer	NOUN
cjfa-8196	62	10	2005	2005	NUM
cjfa-8196	62	11	)	)	PUNCT
cjfa-8196	63	1	it	it	PRON
cjfa-8196	63	2	was	be	AUX
cjfa-8196	63	3	concluded	conclude	VERB
cjfa-8196	63	4	that	that	SCONJ
cjfa-8196	63	5	it	it	PRON
cjfa-8196	63	6	is	be	AUX
cjfa-8196	63	7	impossible	impossible	ADJ
cjfa-8196	63	8	to	to	PART
cjfa-8196	63	9	demonstrate	demonstrate	VERB
cjfa-8196	63	10	the	the	DET
cjfa-8196	63	11	correlation	correlation	NOUN
cjfa-8196	63	12	between	between	ADP
cjfa-8196	63	13	regulation	regulation	NOUN
cjfa-8196	63	14	of	of	ADP
cjfa-8196	63	15	access	access	NOUN
cjfa-8196	63	16	to	to	ADP
cjfa-8196	63	17	professions	profession	NOUN
cjfa-8196	63	18	and	and	CCONJ
cjfa-8196	63	19	the	the	DET
cjfa-8196	63	20	quality	quality	NOUN
cjfa-8196	63	21	of	of	ADP
cjfa-8196	63	22	service	service	NOUN
cjfa-8196	63	23	.	.	PUNCT
cjfa-8196	64	1	the	the	DET
cjfa-8196	64	2	outcome	outcome	NOUN
cjfa-8196	64	3	of	of	ADP
cjfa-8196	64	4	other	other	ADJ
cjfa-8196	64	5	studies	study	NOUN
cjfa-8196	64	6	(	(	PUNCT
cjfa-8196	64	7	kleiner	kleiner	PROPN
cjfa-8196	64	8	,	,	PUNCT
cjfa-8196	64	9	krueger	krueger	PROPN
cjfa-8196	64	10	2013	2013	NUM
cjfa-8196	64	11	)	)	PUNCT
cjfa-8196	64	12	indicate	indicate	VERB
cjfa-8196	64	13	that	that	SCONJ
cjfa-8196	64	14	the	the	DET
cjfa-8196	64	15	average	average	ADJ
cjfa-8196	64	16	salary	salary	NOUN
cjfa-8196	64	17	of	of	ADP
cjfa-8196	64	18	professionals	professional	NOUN
cjfa-8196	64	19	performing	perform	VERB
cjfa-8196	64	20	regulated	regulated	ADJ
cjfa-8196	64	21	professions	profession	NOUN
cjfa-8196	64	22	is	be	AUX
cjfa-8196	64	23	much	much	ADV
cjfa-8196	64	24	higher	high	ADJ
cjfa-8196	64	25	than	than	ADP
cjfa-8196	64	26	in	in	ADP
cjfa-8196	64	27	non	non	ADJ
cjfa-8196	64	28	-	-	ADJ
cjfa-8196	64	29	regulated	regulated	ADJ
cjfa-8196	64	30	professions	profession	NOUN
cjfa-8196	64	31	,	,	PUNCT
cjfa-8196	64	32	and	and	CCONJ
cjfa-8196	64	33	that	that	SCONJ
cjfa-8196	64	34	the	the	DET
cjfa-8196	64	35	introduction	introduction	NOUN
cjfa-8196	64	36	of	of	ADP
cjfa-8196	64	37	regulated	regulated	ADJ
cjfa-8196	64	38	access	access	NOUN
cjfa-8196	64	39	to	to	ADP
cjfa-8196	64	40	a	a	DET
cjfa-8196	64	41	profession	profession	NOUN
cjfa-8196	64	42	increases	increase	VERB
cjfa-8196	64	43	earnings	earning	NOUN
cjfa-8196	64	44	of	of	ADP
cjfa-8196	64	45	its	its	PRON
cjfa-8196	64	46	representatives	representative	NOUN
cjfa-8196	64	47	.	.	PUNCT
cjfa-8196	65	1	therefore	therefore	ADV
cjfa-8196	65	2	,	,	PUNCT
cjfa-8196	65	3	there	there	PRON
cjfa-8196	65	4	exists	exist	VERB
cjfa-8196	65	5	a	a	DET
cjfa-8196	65	6	risk	risk	NOUN
cjfa-8196	65	7	that	that	SCONJ
cjfa-8196	65	8	such	such	DET
cjfa-8196	65	9	an	an	DET
cjfa-8196	65	10	increase	increase	NOUN
cjfa-8196	65	11	in	in	ADP
cjfa-8196	65	12	earnings	earning	NOUN
cjfa-8196	65	13	will	will	AUX
cjfa-8196	65	14	translate	translate	VERB
cjfa-8196	65	15	into	into	ADP
cjfa-8196	65	16	prices	price	NOUN
cjfa-8196	65	17	to	to	ADP
cjfa-8196	65	18	the	the	DET
cjfa-8196	65	19	detriment	detriment	NOUN
cjfa-8196	65	20	of	of	ADP
cjfa-8196	65	21	people	people	NOUN
cjfa-8196	65	22	using	use	VERB
cjfa-8196	65	23	such	such	ADJ
cjfa-8196	65	24	services	service	NOUN
cjfa-8196	65	25	.	.	PUNCT
cjfa-8196	66	1	as	as	SCONJ
cjfa-8196	66	2	follows	follow	VERB
cjfa-8196	66	3	from	from	ADP
cjfa-8196	66	4	surveys	survey	NOUN
cjfa-8196	66	5	conducted	conduct	VERB
cjfa-8196	66	6	in	in	ADP
cjfa-8196	66	7	germany	germany	PROPN
cjfa-8196	66	8	(	(	PUNCT
cjfa-8196	66	9	plantl	plantl	PROPN
cjfa-8196	66	10	et	et	PROPN
cjfa-8196	66	11	al	al	PROPN
cjfa-8196	66	12	.	.	PROPN
cjfa-8196	66	13	,	,	PUNCT
cjfa-8196	66	14	2009	2009	NUM
cjfa-8196	66	15	)	)	PUNCT
cjfa-8196	66	16	,	,	PUNCT
cjfa-8196	66	17	regulating	regulate	VERB
cjfa-8196	66	18	professions	profession	NOUN
cjfa-8196	66	19	may	may	AUX
cjfa-8196	66	20	adversely	adversely	ADV
cjfa-8196	66	21	affect	affect	VERB
cjfa-8196	66	22	the	the	DET
cjfa-8196	66	23	mobility	mobility	NOUN
cjfa-8196	66	24	of	of	ADP
cjfa-8196	66	25	professionals	professional	NOUN
cjfa-8196	66	26	,	,	PUNCT
cjfa-8196	66	27	since	since	SCONJ
cjfa-8196	66	28	it	it	PRON
cjfa-8196	66	29	does	do	AUX
cjfa-8196	66	30	not	not	PART
cjfa-8196	66	31	allow	allow	VERB
cjfa-8196	66	32	them	they	PRON
cjfa-8196	66	33	to	to	PART
cjfa-8196	66	34	respond	respond	VERB
cjfa-8196	66	35	quickly	quickly	ADV
cjfa-8196	66	36	to	to	ADP
cjfa-8196	66	37	emerging	emerge	VERB
cjfa-8196	66	38	opportunities	opportunity	NOUN
cjfa-8196	66	39	in	in	ADP
cjfa-8196	66	40	the	the	DET
cjfa-8196	66	41	labour	labour	NOUN
cjfa-8196	66	42	market	market	NOUN
cjfa-8196	66	43	.	.	PUNCT
cjfa-8196	67	1	it	it	PRON
cjfa-8196	67	2	is	be	AUX
cjfa-8196	67	3	also	also	ADV
cjfa-8196	67	4	emphasised	emphasise	VERB
cjfa-8196	67	5	that	that	SCONJ
cjfa-8196	67	6	capital	capital	NOUN
cjfa-8196	67	7	requirements	requirement	NOUN
cjfa-8196	67	8	existing	exist	VERB
cjfa-8196	67	9	in	in	ADP
cjfa-8196	67	10	some	some	DET
cjfa-8196	67	11	countries	country	NOUN
cjfa-8196	67	12	limit	limit	VERB
cjfa-8196	67	13	the	the	DET
cjfa-8196	67	14	creation	creation	NOUN
cjfa-8196	67	15	of	of	ADP
cjfa-8196	67	16	multidisciplinary	multidisciplinary	ADJ
cjfa-8196	67	17	professional	professional	ADJ
cjfa-8196	67	18	firms	firm	NOUN
cjfa-8196	67	19	as	as	ADV
cjfa-8196	67	20	well	well	ADV
cjfa-8196	67	21	as	as	ADP
cjfa-8196	67	22	the	the	DET
cjfa-8196	67	23	choice	choice	NOUN
cjfa-8196	67	24	of	of	ADP
cjfa-8196	67	25	financing	financing	NOUN
cjfa-8196	67	26	and	and	CCONJ
cjfa-8196	67	27	business	business	NOUN
cjfa-8196	67	28	models	model	NOUN
cjfa-8196	67	29	for	for	ADP
cjfa-8196	67	30	professional	professional	ADJ
cjfa-8196	67	31	financial	financial	ADJ
cjfa-8196	67	32	and	and	CCONJ
cjfa-8196	67	33	accounting	accounting	NOUN
cjfa-8196	67	34	services	service	NOUN
cjfa-8196	67	35	…	…	PUNCT
cjfa-8196	67	36	71	71	NUM
cjfa-8196	67	37	companies	company	NOUN
cjfa-8196	67	38	,	,	PUNCT
cjfa-8196	67	39	and	and	CCONJ
cjfa-8196	67	40	thus	thus	ADV
cjfa-8196	67	41	may	may	AUX
cjfa-8196	67	42	hinder	hinder	VERB
cjfa-8196	67	43	innovation	innovation	NOUN
cjfa-8196	67	44	in	in	ADP
cjfa-8196	67	45	services	service	NOUN
cjfa-8196	67	46	,	,	PUNCT
cjfa-8196	67	47	have	have	VERB
cjfa-8196	67	48	a	a	DET
cjfa-8196	67	49	negative	negative	ADJ
cjfa-8196	67	50	impact	impact	NOUN
cjfa-8196	67	51	on	on	ADP
cjfa-8196	67	52	prices	price	NOUN
cjfa-8196	67	53	of	of	ADP
cjfa-8196	67	54	services	service	NOUN
cjfa-8196	67	55	and	and	CCONJ
cjfa-8196	67	56	competitiveness	competitiveness	NOUN
cjfa-8196	67	57	of	of	ADP
cjfa-8196	67	58	these	these	DET
cjfa-8196	67	59	services	service	NOUN
cjfa-8196	67	60	.	.	PUNCT
cjfa-8196	68	1	justification	justification	NOUN
cjfa-8196	68	2	the	the	DET
cjfa-8196	68	3	need	need	NOUN
cjfa-8196	68	4	for	for	ADP
cjfa-8196	68	5	research	research	NOUN
cjfa-8196	68	6	on	on	ADP
cjfa-8196	68	7	the	the	DET
cjfa-8196	68	8	polish	polish	ADJ
cjfa-8196	68	9	market	market	NOUN
cjfa-8196	68	10	in	in	ADP
cjfa-8196	68	11	the	the	DET
cjfa-8196	68	12	context	context	NOUN
cjfa-8196	68	13	of	of	ADP
cjfa-8196	68	14	such	such	ADJ
cjfa-8196	68	15	broad	broad	ADJ
cjfa-8196	68	16	legal	legal	ADJ
cjfa-8196	68	17	changes	change	NOUN
cjfa-8196	68	18	the	the	DET
cjfa-8196	68	19	author	author	NOUN
cjfa-8196	68	20	assumes	assume	VERB
cjfa-8196	68	21	a	a	DET
cjfa-8196	68	22	significant	significant	ADJ
cjfa-8196	68	23	impact	impact	NOUN
cjfa-8196	68	24	of	of	ADP
cjfa-8196	68	25	the	the	DET
cjfa-8196	68	26	above	above	ADJ
cjfa-8196	68	27	on	on	ADP
cjfa-8196	68	28	both	both	CCONJ
cjfa-8196	68	29	the	the	DET
cjfa-8196	68	30	competitive	competitive	ADJ
cjfa-8196	68	31	potential	potential	NOUN
cjfa-8196	68	32	of	of	ADP
cjfa-8196	68	33	entities	entity	NOUN
cjfa-8196	68	34	and	and	CCONJ
cjfa-8196	68	35	on	on	ADP
cjfa-8196	68	36	the	the	DET
cjfa-8196	68	37	quality	quality	NOUN
cjfa-8196	68	38	,	,	PUNCT
cjfa-8196	68	39	competitive	competitive	ADJ
cjfa-8196	68	40	pricing	pricing	NOUN
cjfa-8196	68	41	and	and	CCONJ
cjfa-8196	68	42	innovative	innovative	ADJ
cjfa-8196	68	43	services	service	NOUN
cjfa-8196	68	44	.	.	PUNCT
cjfa-8196	69	1	similar	similar	ADJ
cjfa-8196	69	2	to	to	ADP
cjfa-8196	69	3	the	the	DET
cjfa-8196	69	4	studies	study	NOUN
cjfa-8196	69	5	conducted	conduct	VERB
cjfa-8196	69	6	in	in	ADP
cjfa-8196	69	7	sweden	sweden	PROPN
cjfa-8196	69	8	,	,	PUNCT
cjfa-8196	69	9	is	be	AUX
cjfa-8196	69	10	important	important	ADJ
cjfa-8196	69	11	to	to	PART
cjfa-8196	69	12	recognize	recognize	VERB
cjfa-8196	69	13	the	the	DET
cjfa-8196	69	14	methods	method	NOUN
cjfa-8196	69	15	of	of	ADP
cjfa-8196	69	16	absorbing	absorb	VERB
cjfa-8196	69	17	legislative	legislative	ADJ
cjfa-8196	69	18	changes	change	NOUN
cjfa-8196	69	19	,	,	PUNCT
cjfa-8196	69	20	also	also	ADV
cjfa-8196	69	21	–	–	PUNCT
cjfa-8196	69	22	an	an	DET
cjfa-8196	69	23	issue	issue	NOUN
cjfa-8196	69	24	that	that	PRON
cjfa-8196	69	25	has	have	AUX
cjfa-8196	69	26	not	not	PART
cjfa-8196	69	27	been	be	AUX
cjfa-8196	69	28	researched	research	VERB
cjfa-8196	69	29	yet	yet	ADV
cjfa-8196	69	30	–	–	PUNCT
cjfa-8196	69	31	the	the	DET
cjfa-8196	69	32	internal	internal	ADJ
cjfa-8196	69	33	and	and	CCONJ
cjfa-8196	69	34	external	external	ADJ
cjfa-8196	69	35	conditions	condition	NOUN
cjfa-8196	69	36	of	of	ADP
cjfa-8196	69	37	absorption	absorption	NOUN
cjfa-8196	69	38	as	as	ADV
cjfa-8196	69	39	well	well	ADV
cjfa-8196	69	40	as	as	ADP
cjfa-8196	69	41	their	their	PRON
cjfa-8196	69	42	impact	impact	NOUN
cjfa-8196	69	43	on	on	ADP
cjfa-8196	69	44	the	the	DET
cjfa-8196	69	45	quality	quality	NOUN
cjfa-8196	69	46	,	,	PUNCT
cjfa-8196	69	47	price	price	NOUN
cjfa-8196	69	48	competitiveness	competitiveness	NOUN
cjfa-8196	69	49	and	and	CCONJ
cjfa-8196	69	50	innovation	innovation	NOUN
cjfa-8196	69	51	services	service	NOUN
cjfa-8196	69	52	.	.	PUNCT
cjfa-8196	70	1	this	this	DET
cjfa-8196	70	2	last	last	ADJ
cjfa-8196	70	3	issue	issue	NOUN
cjfa-8196	70	4	was	be	AUX
cjfa-8196	70	5	the	the	DET
cjfa-8196	70	6	subject	subject	NOUN
cjfa-8196	70	7	of	of	ADP
cjfa-8196	70	8	research	research	NOUN
cjfa-8196	70	9	in	in	ADP
cjfa-8196	70	10	the	the	DET
cjfa-8196	70	11	united	united	ADJ
cjfa-8196	70	12	kingdom	kingdom	PROPN
cjfa-8196	70	13	,	,	PUNCT
cjfa-8196	70	14	as	as	ADP
cjfa-8196	70	15	part	part	NOUN
cjfa-8196	70	16	of	of	ADP
cjfa-8196	70	17	broader	broad	ADJ
cjfa-8196	70	18	research	research	NOUN
cjfa-8196	70	19	on	on	ADP
cjfa-8196	70	20	innovative	innovative	ADJ
cjfa-8196	70	21	professional	professional	ADJ
cjfa-8196	70	22	business	business	NOUN
cjfa-8196	70	23	services	service	NOUN
cjfa-8196	70	24	.	.	PUNCT
cjfa-8196	71	1	the	the	DET
cjfa-8196	71	2	analyses	analysis	NOUN
cjfa-8196	71	3	conducted	conduct	VERB
cjfa-8196	71	4	showed	show	VERB
cjfa-8196	71	5	that	that	SCONJ
cjfa-8196	71	6	among	among	ADP
cjfa-8196	71	7	the	the	DET
cjfa-8196	71	8	barriers	barrier	NOUN
cjfa-8196	71	9	to	to	ADP
cjfa-8196	71	10	innovation	innovation	NOUN
cjfa-8196	71	11	in	in	ADP
cjfa-8196	71	12	professional	professional	ADJ
cjfa-8196	71	13	financial	financial	ADJ
cjfa-8196	71	14	and	and	CCONJ
cjfa-8196	71	15	accounting	accounting	NOUN
cjfa-8196	71	16	services	service	NOUN
cjfa-8196	71	17	,	,	PUNCT
cjfa-8196	71	18	a	a	DET
cjfa-8196	71	19	key	key	ADJ
cjfa-8196	71	20	role	role	NOUN
cjfa-8196	71	21	is	be	AUX
cjfa-8196	71	22	ascribed	ascribe	VERB
cjfa-8196	71	23	to	to	ADP
cjfa-8196	71	24	the	the	DET
cjfa-8196	71	25	regulation	regulation	NOUN
cjfa-8196	71	26	of	of	ADP
cjfa-8196	71	27	the	the	DET
cjfa-8196	71	28	activity	activity	NOUN
cjfa-8196	71	29	and	and	CCONJ
cjfa-8196	71	30	besides	besides	ADV
cjfa-8196	71	31	to	to	ADP
cjfa-8196	71	32	strong	strong	ADJ
cjfa-8196	71	33	functional	functional	ADJ
cjfa-8196	71	34	specialization	specialization	NOUN
cjfa-8196	71	35	,	,	PUNCT
cjfa-8196	71	36	the	the	DET
cjfa-8196	71	37	negative	negative	ADJ
cjfa-8196	71	38	balance	balance	NOUN
cjfa-8196	71	39	of	of	ADP
cjfa-8196	71	40	costs	cost	NOUN
cjfa-8196	71	41	and	and	CCONJ
cjfa-8196	71	42	benefits	benefit	NOUN
cjfa-8196	71	43	and	and	CCONJ
cjfa-8196	71	44	also	also	ADV
cjfa-8196	71	45	to	to	ADP
cjfa-8196	71	46	the	the	DET
cjfa-8196	71	47	organizational	organizational	ADJ
cjfa-8196	71	48	culture	culture	NOUN
cjfa-8196	71	49	of	of	ADP
cjfa-8196	71	50	companies	company	NOUN
cjfa-8196	71	51	providing	provide	VERB
cjfa-8196	71	52	financial	financial	ADJ
cjfa-8196	71	53	and	and	CCONJ
cjfa-8196	71	54	accounting	accounting	NOUN
cjfa-8196	71	55	services	service	NOUN
cjfa-8196	71	56	based	base	VERB
cjfa-8196	71	57	on	on	ADP
cjfa-8196	71	58	a	a	DET
cjfa-8196	71	59	high	high	ADJ
cjfa-8196	71	60	tendency	tendency	NOUN
cjfa-8196	71	61	to	to	PART
cjfa-8196	71	62	risk	risk	VERB
cjfa-8196	71	63	avoidance	avoidance	NOUN
cjfa-8196	71	64	(	(	PUNCT
cjfa-8196	71	65	the	the	DET
cjfa-8196	71	66	role	role	NOUN
cjfa-8196	71	67	of	of	ADP
cjfa-8196	71	68	innovation	innovation	NOUN
cjfa-8196	71	69	2013	2013	NUM
cjfa-8196	71	70	)	)	PUNCT
cjfa-8196	71	71	.	.	PUNCT
cjfa-8196	72	1	in	in	ADP
cjfa-8196	72	2	this	this	DET
cjfa-8196	72	3	sector	sector	NOUN
cjfa-8196	72	4	it	it	PRON
cjfa-8196	72	5	is	be	AUX
cjfa-8196	72	6	indicated	indicate	VERB
cjfa-8196	72	7	that	that	SCONJ
cjfa-8196	72	8	regardless	regardless	ADV
cjfa-8196	72	9	of	of	ADP
cjfa-8196	72	10	the	the	DET
cjfa-8196	72	11	size	size	NOUN
cjfa-8196	72	12	of	of	ADP
cjfa-8196	72	13	the	the	DET
cjfa-8196	72	14	entity	entity	NOUN
cjfa-8196	72	15	both	both	DET
cjfa-8196	72	16	aspects	aspect	NOUN
cjfa-8196	72	17	:	:	PUNCT
cjfa-8196	72	18	the	the	DET
cjfa-8196	72	19	value	value	NOUN
cjfa-8196	72	20	for	for	ADP
cjfa-8196	72	21	money	money	NOUN
cjfa-8196	72	22	and	and	CCONJ
cjfa-8196	72	23	efficiency	efficiency	NOUN
cjfa-8196	72	24	in	in	ADP
cjfa-8196	72	25	adapting	adapt	VERB
cjfa-8196	72	26	to	to	ADP
cjfa-8196	72	27	changing	change	VERB
cjfa-8196	72	28	individual	individual	ADJ
cjfa-8196	72	29	needs	need	NOUN
cjfa-8196	72	30	of	of	ADP
cjfa-8196	72	31	enterprises	enterprise	NOUN
cjfa-8196	72	32	and	and	CCONJ
cjfa-8196	72	33	the	the	DET
cjfa-8196	72	34	guaranty	guaranty	NOUN
cjfa-8196	72	35	of	of	ADP
cjfa-8196	72	36	delivering	deliver	VERB
cjfa-8196	72	37	expert	expert	NOUN
cjfa-8196	72	38	services	service	NOUN
cjfa-8196	72	39	best	well	ADV
cjfa-8196	72	40	in	in	ADP
cjfa-8196	72	41	its	its	PRON
cjfa-8196	72	42	class	class	NOUN
cjfa-8196	72	43	and	and	CCONJ
cjfa-8196	72	44	based	base	VERB
cjfa-8196	72	45	on	on	ADP
cjfa-8196	72	46	the	the	DET
cjfa-8196	72	47	knowledge	knowledge	NOUN
cjfa-8196	72	48	of	of	ADP
cjfa-8196	72	49	the	the	DET
cjfa-8196	72	50	market	market	NOUN
cjfa-8196	72	51	on	on	ADP
cjfa-8196	72	52	which	which	PRON
cjfa-8196	72	53	the	the	DET
cjfa-8196	72	54	entity	entity	NOUN
cjfa-8196	72	55	operates	operate	VERB
cjfa-8196	72	56	are	be	AUX
cjfa-8196	72	57	equally	equally	ADV
cjfa-8196	72	58	important	important	ADJ
cjfa-8196	72	59	.	.	PUNCT
cjfa-8196	73	1	the	the	DET
cjfa-8196	73	2	outcome	outcome	NOUN
cjfa-8196	73	3	of	of	ADP
cjfa-8196	73	4	the	the	DET
cjfa-8196	73	5	research	research	NOUN
cjfa-8196	73	6	leads	lead	VERB
cjfa-8196	73	7	to	to	ADP
cjfa-8196	73	8	a	a	DET
cjfa-8196	73	9	conclusion	conclusion	NOUN
cjfa-8196	73	10	that	that	SCONJ
cjfa-8196	73	11	there	there	PRON
cjfa-8196	73	12	is	be	VERB
cjfa-8196	73	13	a	a	DET
cjfa-8196	73	14	mismatch	mismatch	NOUN
cjfa-8196	73	15	between	between	ADP
cjfa-8196	73	16	customer	customer	NOUN
cjfa-8196	73	17	perception	perception	NOUN
cjfa-8196	73	18	and	and	CCONJ
cjfa-8196	73	19	the	the	DET
cjfa-8196	73	20	reality	reality	NOUN
cjfa-8196	73	21	of	of	ADP
cjfa-8196	73	22	innovation	innovation	NOUN
cjfa-8196	73	23	of	of	ADP
cjfa-8196	73	24	services	service	NOUN
cjfa-8196	73	25	in	in	ADP
cjfa-8196	73	26	this	this	DET
cjfa-8196	73	27	sector	sector	NOUN
cjfa-8196	73	28	.	.	PUNCT
cjfa-8196	74	1	therefore	therefore	ADV
cjfa-8196	74	2	,	,	PUNCT
cjfa-8196	74	3	what	what	PRON
cjfa-8196	74	4	needs	need	VERB
cjfa-8196	74	5	to	to	PART
cjfa-8196	74	6	be	be	AUX
cjfa-8196	74	7	explained	explain	VERB
cjfa-8196	74	8	is	be	AUX
cjfa-8196	74	9	the	the	DET
cjfa-8196	74	10	matter	matter	NOUN
cjfa-8196	74	11	of	of	ADP
cjfa-8196	74	12	the	the	DET
cjfa-8196	74	13	concept	concept	NOUN
cjfa-8196	74	14	and	and	CCONJ
cjfa-8196	74	15	perception	perception	NOUN
cjfa-8196	74	16	of	of	ADP
cjfa-8196	74	17	innovation	innovation	NOUN
cjfa-8196	74	18	in	in	ADP
cjfa-8196	74	19	this	this	DET
cjfa-8196	74	20	sector	sector	NOUN
cjfa-8196	74	21	.	.	PUNCT
cjfa-8196	75	1	the	the	DET
cjfa-8196	75	2	specificity	specificity	NOUN
cjfa-8196	75	3	of	of	ADP
cjfa-8196	75	4	financial	financial	ADJ
cjfa-8196	75	5	and	and	CCONJ
cjfa-8196	75	6	accounting	accounting	NOUN
cjfa-8196	75	7	services	service	NOUN
cjfa-8196	75	8	seems	seem	VERB
cjfa-8196	75	9	to	to	PART
cjfa-8196	75	10	require	require	VERB
cjfa-8196	75	11	also	also	ADV
cjfa-8196	75	12	(	(	PUNCT
cjfa-8196	75	13	especially	especially	ADV
cjfa-8196	75	14	in	in	ADP
cjfa-8196	75	15	the	the	DET
cjfa-8196	75	16	context	context	NOUN
cjfa-8196	75	17	of	of	ADP
cjfa-8196	75	18	the	the	DET
cjfa-8196	75	19	legislative	legislative	ADJ
cjfa-8196	75	20	changes	change	NOUN
cjfa-8196	75	21	introduced	introduce	VERB
cjfa-8196	75	22	)	)	PUNCT
cjfa-8196	75	23	a	a	DET
cjfa-8196	75	24	wider	wide	ADJ
cjfa-8196	75	25	analysis	analysis	NOUN
cjfa-8196	75	26	of	of	ADP
cjfa-8196	75	27	the	the	DET
cjfa-8196	75	28	concept	concept	NOUN
cjfa-8196	75	29	and	and	CCONJ
cjfa-8196	75	30	quality	quality	NOUN
cjfa-8196	75	31	attributes	attribute	NOUN
cjfa-8196	75	32	,	,	PUNCT
cjfa-8196	75	33	as	as	ADV
cjfa-8196	75	34	well	well	ADV
cjfa-8196	75	35	as	as	ADP
cjfa-8196	75	36	of	of	ADP
cjfa-8196	75	37	the	the	DET
cjfa-8196	75	38	costs	cost	NOUN
cjfa-8196	75	39	and	and	CCONJ
cjfa-8196	75	40	effects	effect	NOUN
cjfa-8196	75	41	of	of	ADP
cjfa-8196	75	42	assuring	assure	VERB
cjfa-8196	75	43	quality	quality	NOUN
cjfa-8196	75	44	and	and	CCONJ
cjfa-8196	75	45	of	of	ADP
cjfa-8196	75	46	a	a	DET
cjfa-8196	75	47	failure	failure	NOUN
cjfa-8196	75	48	to	to	PART
cjfa-8196	75	49	assure	assure	VERB
cjfa-8196	75	50	quality	quality	NOUN
cjfa-8196	75	51	.	.	PUNCT
cjfa-8196	76	1	for	for	ADP
cjfa-8196	76	2	decades	decade	NOUN
cjfa-8196	76	3	competence	competence	NOUN
cjfa-8196	76	4	and	and	CCONJ
cjfa-8196	76	5	independence	independence	NOUN
cjfa-8196	76	6	(	(	PUNCT
cjfa-8196	76	7	ethics	ethic	NOUN
cjfa-8196	76	8	)	)	PUNCT
cjfa-8196	76	9	(	(	PUNCT
cjfa-8196	76	10	deangelo	deangelo	PROPN
cjfa-8196	76	11	1981	1981	NUM
cjfa-8196	76	12	)	)	PUNCT
cjfa-8196	76	13	have	have	AUX
cjfa-8196	76	14	been	be	AUX
cjfa-8196	76	15	indicated	indicate	VERB
cjfa-8196	76	16	as	as	ADP
cjfa-8196	76	17	the	the	DET
cjfa-8196	76	18	key	key	ADJ
cjfa-8196	76	19	attributes	attribute	NOUN
cjfa-8196	76	20	of	of	ADP
cjfa-8196	76	21	the	the	DET
cjfa-8196	76	22	quality	quality	NOUN
cjfa-8196	76	23	of	of	ADP
cjfa-8196	76	24	professional	professional	ADJ
cjfa-8196	76	25	financial	financial	ADJ
cjfa-8196	76	26	and	and	CCONJ
cjfa-8196	76	27	accounting	accounting	NOUN
cjfa-8196	76	28	services	service	NOUN
cjfa-8196	76	29	.	.	PUNCT
cjfa-8196	77	1	however	however	ADV
cjfa-8196	77	2	,	,	PUNCT
cjfa-8196	77	3	until	until	ADP
cjfa-8196	77	4	now	now	ADV
cjfa-8196	77	5	researchers	researcher	NOUN
cjfa-8196	77	6	have	have	AUX
cjfa-8196	77	7	not	not	PART
cjfa-8196	77	8	answered	answer	VERB
cjfa-8196	77	9	the	the	DET
cjfa-8196	77	10	question	question	NOUN
cjfa-8196	77	11	of	of	ADP
cjfa-8196	77	12	whether	whether	SCONJ
cjfa-8196	77	13	the	the	DET
cjfa-8196	77	14	quality	quality	NOUN
cjfa-8196	77	15	of	of	ADP
cjfa-8196	77	16	professional	professional	ADJ
cjfa-8196	77	17	financial	financial	ADJ
cjfa-8196	77	18	and	and	CCONJ
cjfa-8196	77	19	accounting	accounting	NOUN
cjfa-8196	77	20	services	service	NOUN
cjfa-8196	77	21	ought	ought	AUX
cjfa-8196	77	22	to	to	PART
cjfa-8196	77	23	be	be	AUX
cjfa-8196	77	24	measured	measure	VERB
cjfa-8196	77	25	by	by	ADP
cjfa-8196	77	26	means	mean	NOUN
cjfa-8196	77	27	of	of	ADP
cjfa-8196	77	28	the	the	DET
cjfa-8196	77	29	level	level	NOUN
cjfa-8196	77	30	of	of	ADP
cjfa-8196	77	31	quality	quality	NOUN
cjfa-8196	77	32	in	in	ADP
cjfa-8196	77	33	the	the	DET
cjfa-8196	77	34	strict	strict	ADJ
cjfa-8196	77	35	sense	sense	NOUN
cjfa-8196	77	36	(	(	PUNCT
cjfa-8196	77	37	proper	proper	ADJ
cjfa-8196	77	38	performance	performance	NOUN
cjfa-8196	77	39	of	of	ADP
cjfa-8196	77	40	the	the	DET
cjfa-8196	77	41	service	service	NOUN
cjfa-8196	77	42	–	–	PUNCT
cjfa-8196	77	43	that	that	PRON
cjfa-8196	77	44	means	mean	VERB
cjfa-8196	77	45	consistent	consistent	ADJ
cjfa-8196	77	46	with	with	ADP
cjfa-8196	77	47	the	the	DET
cjfa-8196	77	48	contract	contract	NOUN
cjfa-8196	77	49	and/or	and/or	CCONJ
cjfa-8196	77	50	the	the	DET
cjfa-8196	77	51	applicable	applicable	ADJ
cjfa-8196	77	52	standards	standard	NOUN
cjfa-8196	77	53	m.	m.	NOUN
cjfa-8196	77	54	ciechan	ciechan	PROPN
cjfa-8196	77	55	-	-	PUNCT
cjfa-8196	77	56	kujawa72	kujawa72	NOUN
cjfa-8196	77	57	set	set	VERB
cjfa-8196	77	58	out	out	ADP
cjfa-8196	77	59	clearly	clearly	ADV
cjfa-8196	77	60	in	in	ADP
cjfa-8196	77	61	the	the	DET
cjfa-8196	77	62	regulations	regulation	NOUN
cjfa-8196	77	63	,	,	PUNCT
cjfa-8196	77	64	standards	standard	NOUN
cjfa-8196	77	65	,	,	PUNCT
cjfa-8196	77	66	and	and	CCONJ
cjfa-8196	77	67	codes	code	NOUN
cjfa-8196	77	68	)	)	PUNCT
cjfa-8196	77	69	,	,	PUNCT
cjfa-8196	77	70	or	or	CCONJ
cjfa-8196	77	71	–	–	PUNCT
cjfa-8196	77	72	as	as	SCONJ
cjfa-8196	77	73	it	it	PRON
cjfa-8196	77	74	is	be	AUX
cjfa-8196	77	75	in	in	ADP
cjfa-8196	77	76	the	the	DET
cjfa-8196	77	77	case	case	NOUN
cjfa-8196	77	78	for	for	ADP
cjfa-8196	77	79	other	other	ADJ
cjfa-8196	77	80	professional	professional	ADJ
cjfa-8196	77	81	services	service	NOUN
cjfa-8196	77	82	(	(	PUNCT
cjfa-8196	77	83	rogoziński	rogoziński	NOUN
cjfa-8196	77	84	2012	2012	NUM
cjfa-8196	77	85	,	,	PUNCT
cjfa-8196	77	86	379	379	NUM
cjfa-8196	77	87	)	)	PUNCT
cjfa-8196	77	88	–	–	PUNCT
cjfa-8196	77	89	in	in	ADP
cjfa-8196	77	90	the	the	DET
cjfa-8196	77	91	broad	broad	ADJ
cjfa-8196	77	92	sense	sense	NOUN
cjfa-8196	77	93	that	that	PRON
cjfa-8196	77	94	includes	include	VERB
cjfa-8196	77	95	in	in	ADP
cjfa-8196	77	96	the	the	DET
cjfa-8196	77	97	definition	definition	NOUN
cjfa-8196	77	98	of	of	ADP
cjfa-8196	77	99	quality	quality	NOUN
cjfa-8196	77	100	such	such	ADJ
cjfa-8196	77	101	elements	element	NOUN
cjfa-8196	77	102	as	as	ADP
cjfa-8196	77	103	the	the	DET
cjfa-8196	77	104	perspective	perspective	NOUN
cjfa-8196	77	105	of	of	ADP
cjfa-8196	77	106	the	the	DET
cjfa-8196	77	107	service	service	NOUN
cjfa-8196	77	108	provider	provider	NOUN
cjfa-8196	77	109	and	and	CCONJ
cjfa-8196	77	110	the	the	DET
cjfa-8196	77	111	perspective	perspective	NOUN
cjfa-8196	77	112	of	of	ADP
cjfa-8196	77	113	the	the	DET
cjfa-8196	77	114	service	service	NOUN
cjfa-8196	77	115	recipient	recipient	NOUN
cjfa-8196	77	116	,	,	PUNCT
cjfa-8196	77	117	as	as	ADV
cjfa-8196	77	118	well	well	ADV
cjfa-8196	77	119	as	as	ADP
cjfa-8196	77	120	the	the	DET
cjfa-8196	77	121	dependence	dependence	NOUN
cjfa-8196	77	122	in	in	ADP
cjfa-8196	77	123	the	the	DET
cjfa-8196	77	124	dyadic	dyadic	ADJ
cjfa-8196	77	125	relation	relation	NOUN
cjfa-8196	77	126	between	between	ADP
cjfa-8196	77	127	the	the	DET
cjfa-8196	77	128	service	service	NOUN
cjfa-8196	77	129	provider	provider	NOUN
cjfa-8196	77	130	and	and	CCONJ
cjfa-8196	77	131	its	its	PRON
cjfa-8196	77	132	recipient	recipient	NOUN
cjfa-8196	77	133	and	and	CCONJ
cjfa-8196	77	134	the	the	DET
cjfa-8196	77	135	market	market	NOUN
cjfa-8196	77	136	network	network	NOUN
cjfa-8196	77	137	connections	connection	NOUN
cjfa-8196	77	138	.	.	PUNCT
cjfa-8196	78	1	therefore	therefore	ADV
cjfa-8196	78	2	,	,	PUNCT
cjfa-8196	78	3	when	when	SCONJ
cjfa-8196	78	4	assessing	assess	VERB
cjfa-8196	78	5	the	the	DET
cjfa-8196	78	6	quality	quality	NOUN
cjfa-8196	78	7	of	of	ADP
cjfa-8196	78	8	financial	financial	ADJ
cjfa-8196	78	9	and	and	CCONJ
cjfa-8196	78	10	accounting	accounting	NOUN
cjfa-8196	78	11	services	service	NOUN
cjfa-8196	78	12	in	in	ADP
cjfa-8196	78	13	a	a	DET
cjfa-8196	78	14	broader	broad	ADJ
cjfa-8196	78	15	sense	sense	NOUN
cjfa-8196	78	16	,	,	PUNCT
cjfa-8196	78	17	the	the	DET
cjfa-8196	78	18	concept	concept	NOUN
cjfa-8196	78	19	of	of	ADP
cjfa-8196	78	20	a	a	DET
cjfa-8196	78	21	syncretic	syncretic	ADJ
cjfa-8196	78	22	quality	quality	NOUN
cjfa-8196	78	23	can	can	AUX
cjfa-8196	78	24	be	be	AUX
cjfa-8196	78	25	considered	consider	VERB
cjfa-8196	78	26	(	(	PUNCT
cjfa-8196	78	27	taking	take	VERB
cjfa-8196	78	28	into	into	ADP
cjfa-8196	78	29	account	account	NOUN
cjfa-8196	78	30	both	both	DET
cjfa-8196	78	31	the	the	DET
cjfa-8196	78	32	expectations	expectation	NOUN
cjfa-8196	78	33	of	of	ADP
cjfa-8196	78	34	the	the	DET
cjfa-8196	78	35	client	client	NOUN
cjfa-8196	78	36	and	and	CCONJ
cjfa-8196	78	37	the	the	DET
cjfa-8196	78	38	professionalism	professionalism	NOUN
cjfa-8196	78	39	of	of	ADP
cjfa-8196	78	40	the	the	DET
cjfa-8196	78	41	service	service	NOUN
cjfa-8196	78	42	provider	provider	NOUN
cjfa-8196	78	43	)	)	PUNCT
cjfa-8196	78	44	which	which	PRON
cjfa-8196	78	45	represents	represent	VERB
cjfa-8196	78	46	the	the	DET
cjfa-8196	78	47	result	result	NOUN
cjfa-8196	78	48	of	of	ADP
cjfa-8196	78	49	the	the	DET
cjfa-8196	78	50	quality	quality	NOUN
cjfa-8196	78	51	of	of	ADP
cjfa-8196	78	52	the	the	DET
cjfa-8196	78	53	evidence	evidence	NOUN
cjfa-8196	78	54	,	,	PUNCT
cjfa-8196	78	55	the	the	DET
cjfa-8196	78	56	quality	quality	NOUN
cjfa-8196	78	57	of	of	ADP
cjfa-8196	78	58	perception	perception	NOUN
cjfa-8196	78	59	,	,	PUNCT
cjfa-8196	78	60	and	and	CCONJ
cjfa-8196	78	61	the	the	DET
cjfa-8196	78	62	quality	quality	NOUN
cjfa-8196	78	63	of	of	ADP
cjfa-8196	78	64	relationships	relationship	NOUN
cjfa-8196	78	65	.	.	PUNCT
cjfa-8196	79	1	the	the	DET
cjfa-8196	79	2	systematization	systematization	NOUN
cjfa-8196	79	3	of	of	ADP
cjfa-8196	79	4	this	this	DET
cjfa-8196	79	5	knowledge	knowledge	NOUN
cjfa-8196	79	6	is	be	AUX
cjfa-8196	79	7	so	so	ADV
cjfa-8196	79	8	significant	significant	ADJ
cjfa-8196	79	9	that	that	SCONJ
cjfa-8196	79	10	–	–	PUNCT
cjfa-8196	79	11	as	as	SCONJ
cjfa-8196	79	12	indicated	indicate	VERB
cjfa-8196	79	13	by	by	ADP
cjfa-8196	79	14	the	the	DET
cjfa-8196	79	15	researchers	researcher	NOUN
cjfa-8196	79	16	–	–	PUNCT
cjfa-8196	79	17	the	the	DET
cjfa-8196	79	18	quality	quality	NOUN
cjfa-8196	79	19	of	of	ADP
cjfa-8196	79	20	financial	financial	ADJ
cjfa-8196	79	21	and	and	CCONJ
cjfa-8196	79	22	accounting	accounting	NOUN
cjfa-8196	79	23	services	service	NOUN
cjfa-8196	79	24	provided	provide	VERB
cjfa-8196	79	25	is	be	AUX
cjfa-8196	79	26	essential	essential	ADJ
cjfa-8196	79	27	for	for	ADP
cjfa-8196	79	28	their	their	PRON
cjfa-8196	79	29	value	value	NOUN
cjfa-8196	79	30	(	(	PUNCT
cjfa-8196	79	31	watts	watts	PROPN
cjfa-8196	79	32	,	,	PUNCT
cjfa-8196	79	33	zimmerman	zimmerman	PROPN
cjfa-8196	79	34	1981	1981	NUM
cjfa-8196	79	35	)	)	PUNCT
cjfa-8196	79	36	,	,	PUNCT
cjfa-8196	79	37	and	and	CCONJ
cjfa-8196	79	38	,	,	PUNCT
cjfa-8196	79	39	as	as	SCONJ
cjfa-8196	79	40	indicated	indicate	VERB
cjfa-8196	79	41	by	by	ADP
cjfa-8196	79	42	some	some	DET
cjfa-8196	79	43	authors	author	NOUN
cjfa-8196	79	44	,	,	PUNCT
cjfa-8196	79	45	it	it	PRON
cjfa-8196	79	46	is	be	AUX
cjfa-8196	79	47	value	value	NOUN
cjfa-8196	79	48	that	that	PRON
cjfa-8196	79	49	shapes	shape	VERB
cjfa-8196	79	50	demand	demand	NOUN
cjfa-8196	79	51	for	for	ADP
cjfa-8196	79	52	them	they	PRON
cjfa-8196	79	53	.	.	PUNCT
cjfa-8196	80	1	the	the	DET
cjfa-8196	80	2	role	role	NOUN
cjfa-8196	80	3	of	of	ADP
cjfa-8196	80	4	modern	modern	ADJ
cjfa-8196	80	5	financial	financial	ADJ
cjfa-8196	80	6	-	-	PUNCT
cjfa-8196	80	7	accounting	accounting	NOUN
cjfa-8196	80	8	services	service	NOUN
cjfa-8196	80	9	should	should	AUX
cjfa-8196	80	10	be	be	AUX
cjfa-8196	80	11	providing	provide	VERB
cjfa-8196	80	12	useful	useful	ADJ
cjfa-8196	80	13	information	information	NOUN
cjfa-8196	80	14	to	to	ADP
cjfa-8196	80	15	the	the	DET
cjfa-8196	80	16	entity	entity	NOUN
cjfa-8196	80	17	and	and	CCONJ
cjfa-8196	80	18	its	its	PRON
cjfa-8196	80	19	various	various	ADJ
cjfa-8196	80	20	stakeholders	stakeholder	NOUN
cjfa-8196	80	21	to	to	PART
cjfa-8196	80	22	be	be	AUX
cjfa-8196	80	23	applied	apply	VERB
cjfa-8196	80	24	when	when	SCONJ
cjfa-8196	80	25	making	make	VERB
cjfa-8196	80	26	economic	economic	ADJ
cjfa-8196	80	27	,	,	PUNCT
cjfa-8196	80	28	social	social	ADJ
cjfa-8196	80	29	and	and	CCONJ
cjfa-8196	80	30	environmental	environmental	ADJ
cjfa-8196	80	31	decisions	decision	NOUN
cjfa-8196	80	32	,	,	PUNCT
cjfa-8196	80	33	and	and	CCONJ
cjfa-8196	80	34	when	when	SCONJ
cjfa-8196	80	35	checking	check	VERB
cjfa-8196	80	36	whether	whether	SCONJ
cjfa-8196	80	37	the	the	DET
cjfa-8196	80	38	entity	entity	NOUN
cjfa-8196	80	39	fulfils	fulfil	VERB
cjfa-8196	80	40	its	its	PRON
cjfa-8196	80	41	responsibility	responsibility	NOUN
cjfa-8196	80	42	for	for	ADP
cjfa-8196	80	43	the	the	DET
cjfa-8196	80	44	sustainable	sustainable	ADJ
cjfa-8196	80	45	development	development	NOUN
cjfa-8196	80	46	of	of	ADP
cjfa-8196	80	47	the	the	DET
cjfa-8196	80	48	organization	organization	NOUN
cjfa-8196	80	49	(	(	PUNCT
cjfa-8196	80	50	gray	gray	ADJ
cjfa-8196	80	51	2011	2011	NUM
cjfa-8196	80	52	,	,	PUNCT
cjfa-8196	80	53	11	11	NUM
cjfa-8196	80	54	)	)	PUNCT
cjfa-8196	80	55	.	.	PUNCT
cjfa-8196	81	1	the	the	DET
cjfa-8196	81	2	relation	relation	NOUN
cjfa-8196	81	3	of	of	ADP
cjfa-8196	81	4	the	the	DET
cjfa-8196	81	5	quality	quality	NOUN
cjfa-8196	81	6	of	of	ADP
cjfa-8196	81	7	financial	financial	ADJ
cjfa-8196	81	8	and	and	CCONJ
cjfa-8196	81	9	accounting	accounting	NOUN
cjfa-8196	81	10	services	service	NOUN
cjfa-8196	81	11	and	and	CCONJ
cjfa-8196	81	12	perception	perception	NOUN
cjfa-8196	81	13	of	of	ADP
cjfa-8196	81	14	their	their	PRON
cjfa-8196	81	15	value	value	NOUN
cjfa-8196	81	16	by	by	ADP
cjfa-8196	81	17	customers	customer	NOUN
cjfa-8196	81	18	and	and	CCONJ
cjfa-8196	81	19	other	other	ADJ
cjfa-8196	81	20	stakeholders	stakeholder	NOUN
cjfa-8196	81	21	is	be	AUX
cjfa-8196	81	22	important	important	ADJ
cjfa-8196	81	23	from	from	ADP
cjfa-8196	81	24	the	the	DET
cjfa-8196	81	25	point	point	NOUN
cjfa-8196	81	26	of	of	ADP
cjfa-8196	81	27	view	view	NOUN
cjfa-8196	81	28	of	of	ADP
cjfa-8196	81	29	the	the	DET
cjfa-8196	81	30	legislative	legislative	ADJ
cjfa-8196	81	31	changes	change	NOUN
cjfa-8196	81	32	but	but	CCONJ
cjfa-8196	81	33	is	be	AUX
cjfa-8196	81	34	insufficiently	insufficiently	ADV
cjfa-8196	81	35	recognized	recognize	VERB
cjfa-8196	81	36	by	by	ADP
cjfa-8196	81	37	empirical	empirical	ADJ
cjfa-8196	81	38	studies	study	NOUN
cjfa-8196	81	39	.	.	PUNCT
cjfa-8196	82	1	the	the	DET
cjfa-8196	82	2	relation	relation	NOUN
cjfa-8196	82	3	requires	require	VERB
cjfa-8196	82	4	,	,	PUNCT
cjfa-8196	82	5	in	in	ADP
cjfa-8196	82	6	particular	particular	ADJ
cjfa-8196	82	7	,	,	PUNCT
cjfa-8196	82	8	the	the	DET
cjfa-8196	82	9	analysis	analysis	NOUN
cjfa-8196	82	10	of	of	ADP
cjfa-8196	82	11	the	the	DET
cjfa-8196	82	12	conditions	condition	NOUN
cjfa-8196	82	13	and	and	CCONJ
cjfa-8196	82	14	mechanisms	mechanism	NOUN
cjfa-8196	82	15	that	that	PRON
cjfa-8196	82	16	shape	shape	VERB
cjfa-8196	82	17	it	it	PRON
cjfa-8196	82	18	.	.	PUNCT
cjfa-8196	83	1	it	it	PRON
cjfa-8196	83	2	should	should	AUX
cjfa-8196	83	3	be	be	AUX
cjfa-8196	83	4	the	the	DET
cjfa-8196	83	5	subject	subject	NOUN
cjfa-8196	83	6	of	of	ADP
cjfa-8196	83	7	the	the	DET
cjfa-8196	83	8	research	research	NOUN
cjfa-8196	83	9	both	both	CCONJ
cjfa-8196	83	10	in	in	ADP
cjfa-8196	83	11	the	the	DET
cjfa-8196	83	12	context	context	NOUN
cjfa-8196	83	13	of	of	ADP
cjfa-8196	83	14	the	the	DET
cjfa-8196	83	15	impact	impact	NOUN
cjfa-8196	83	16	of	of	ADP
cjfa-8196	83	17	quality	quality	NOUN
cjfa-8196	83	18	on	on	ADP
cjfa-8196	83	19	the	the	DET
cjfa-8196	83	20	indicators	indicator	NOUN
cjfa-8196	83	21	of	of	ADP
cjfa-8196	83	22	the	the	DET
cjfa-8196	83	23	development	development	NOUN
cjfa-8196	83	24	of	of	ADP
cjfa-8196	83	25	the	the	DET
cjfa-8196	83	26	entity	entity	NOUN
cjfa-8196	83	27	and	and	CCONJ
cjfa-8196	83	28	the	the	DET
cjfa-8196	83	29	security	security	NOUN
cjfa-8196	83	30	of	of	ADP
cjfa-8196	83	31	business	business	NOUN
cjfa-8196	83	32	trading	trading	NOUN
cjfa-8196	83	33	.	.	PUNCT
cjfa-8196	84	1	the	the	DET
cjfa-8196	84	2	debate	debate	NOUN
cjfa-8196	84	3	on	on	ADP
cjfa-8196	84	4	the	the	DET
cjfa-8196	84	5	regulation	regulation	NOUN
cjfa-8196	84	6	of	of	ADP
cjfa-8196	84	7	the	the	DET
cjfa-8196	84	8	accounting	accounting	NOUN
cjfa-8196	84	9	profession	profession	NOUN
cjfa-8196	84	10	highlights	highlight	VERB
cjfa-8196	84	11	the	the	DET
cjfa-8196	84	12	following	following	ADJ
cjfa-8196	84	13	issues	issue	NOUN
cjfa-8196	84	14	of	of	ADP
cjfa-8196	84	15	public	public	ADJ
cjfa-8196	84	16	interest	interest	NOUN
cjfa-8196	84	17	:	:	PUNCT
cjfa-8196	84	18	the	the	DET
cjfa-8196	84	19	need	need	NOUN
cjfa-8196	84	20	to	to	PART
cjfa-8196	84	21	protect	protect	VERB
cjfa-8196	84	22	the	the	DET
cjfa-8196	84	23	consumer	consumer	NOUN
cjfa-8196	84	24	,	,	PUNCT
cjfa-8196	84	25	the	the	DET
cjfa-8196	84	26	independence	independence	NOUN
cjfa-8196	84	27	of	of	ADP
cjfa-8196	84	28	the	the	DET
cjfa-8196	84	29	profession	profession	NOUN
cjfa-8196	84	30	,	,	PUNCT
cjfa-8196	84	31	the	the	DET
cjfa-8196	84	32	quality	quality	NOUN
cjfa-8196	84	33	of	of	ADP
cjfa-8196	84	34	services	service	NOUN
cjfa-8196	84	35	,	,	PUNCT
cjfa-8196	84	36	the	the	DET
cjfa-8196	84	37	avoidance	avoidance	NOUN
cjfa-8196	84	38	of	of	ADP
cjfa-8196	84	39	tax	tax	NOUN
cjfa-8196	84	40	evasion	evasion	NOUN
cjfa-8196	84	41	and	and	CCONJ
cjfa-8196	84	42	money	money	NOUN
cjfa-8196	84	43	laundering	laundering	NOUN
cjfa-8196	84	44	,	,	PUNCT
cjfa-8196	84	45	as	as	ADV
cjfa-8196	84	46	well	well	ADV
cjfa-8196	84	47	as	as	ADP
cjfa-8196	84	48	professional	professional	ADJ
cjfa-8196	84	49	secrecy	secrecy	NOUN
cjfa-8196	84	50	.	.	PUNCT
cjfa-8196	85	1	therefore	therefore	ADV
cjfa-8196	85	2	,	,	PUNCT
cjfa-8196	85	3	it	it	PRON
cjfa-8196	85	4	seems	seem	VERB
cjfa-8196	85	5	reasonable	reasonable	ADJ
cjfa-8196	85	6	to	to	PART
cjfa-8196	85	7	consider	consider	VERB
cjfa-8196	85	8	within	within	ADP
cjfa-8196	85	9	research	research	NOUN
cjfa-8196	85	10	such	such	ADJ
cjfa-8196	85	11	issues	issue	NOUN
cjfa-8196	85	12	as	as	ADP
cjfa-8196	85	13	removing	remove	VERB
cjfa-8196	85	14	or	or	CCONJ
cjfa-8196	85	15	reducing	reduce	VERB
cjfa-8196	85	16	the	the	DET
cjfa-8196	85	17	requirements	requirement	NOUN
cjfa-8196	85	18	for	for	ADP
cjfa-8196	85	19	access	access	NOUN
cjfa-8196	85	20	to	to	ADP
cjfa-8196	85	21	financial	financial	ADJ
cjfa-8196	85	22	and	and	CCONJ
cjfa-8196	85	23	accounting	accounting	NOUN
cjfa-8196	85	24	professions	profession	NOUN
cjfa-8196	85	25	in	in	ADP
cjfa-8196	85	26	poland	poland	PROPN
cjfa-8196	85	27	(	(	PUNCT
cjfa-8196	85	28	based	base	VERB
cjfa-8196	85	29	on	on	ADP
cjfa-8196	85	30	european	european	ADJ
cjfa-8196	85	31	solutions	solution	NOUN
cjfa-8196	85	32	)	)	PUNCT
cjfa-8196	85	33	may	may	AUX
cjfa-8196	85	34	affect	affect	VERB
cjfa-8196	85	35	the	the	DET
cjfa-8196	85	36	economic	economic	ADJ
cjfa-8196	85	37	and	and	CCONJ
cjfa-8196	85	38	social	social	ADJ
cjfa-8196	85	39	costs	cost	NOUN
cjfa-8196	85	40	/	/	SYM
cjfa-8196	85	41	benefits	benefit	NOUN
cjfa-8196	85	42	identified	identify	VERB
cjfa-8196	85	43	at	at	ADP
cjfa-8196	85	44	the	the	DET
cjfa-8196	85	45	level	level	NOUN
cjfa-8196	85	46	of	of	ADP
cjfa-8196	85	47	economic	economic	ADJ
cjfa-8196	85	48	entities	entity	NOUN
cjfa-8196	85	49	,	,	PUNCT
cjfa-8196	85	50	their	their	PRON
cjfa-8196	85	51	stakeholders	stakeholder	NOUN
cjfa-8196	85	52	and	and	CCONJ
cjfa-8196	85	53	the	the	DET
cjfa-8196	85	54	economy	economy	NOUN
cjfa-8196	85	55	.	.	PUNCT
cjfa-8196	86	1	the	the	DET
cjfa-8196	86	2	non	non	ADJ
cjfa-8196	86	3	-	-	ADJ
cjfa-8196	86	4	uniform	uniform	ADJ
cjfa-8196	86	5	approaches	approach	NOUN
cjfa-8196	86	6	to	to	ADP
cjfa-8196	86	7	the	the	DET
cjfa-8196	86	8	range	range	NOUN
cjfa-8196	86	9	of	of	ADP
cjfa-8196	86	10	the	the	DET
cjfa-8196	86	11	regulation	regulation	NOUN
cjfa-8196	86	12	of	of	ADP
cjfa-8196	86	13	financial	financial	ADJ
cjfa-8196	86	14	and	and	CCONJ
cjfa-8196	86	15	accounting	accounting	NOUN
cjfa-8196	86	16	services	service	NOUN
cjfa-8196	86	17	can	can	AUX
cjfa-8196	86	18	affect	affect	VERB
cjfa-8196	86	19	different	different	ADJ
cjfa-8196	86	20	levels	level	NOUN
cjfa-8196	86	21	of	of	ADP
cjfa-8196	86	22	cost	cost	NOUN
cjfa-8196	86	23	/	/	SYM
cjfa-8196	86	24	socio	socio	NOUN
cjfa-8196	86	25	-	-	PUNCT
cjfa-8196	86	26	economic	economic	ADJ
cjfa-8196	86	27	benefits	benefit	NOUN
cjfa-8196	86	28	,	,	PUNCT
cjfa-8196	86	29	which	which	PRON
cjfa-8196	86	30	,	,	PUNCT
cjfa-8196	86	31	as	as	SCONJ
cjfa-8196	86	32	indicated	indicate	VERB
cjfa-8196	86	33	in	in	ADP
cjfa-8196	86	34	commission	commission	NOUN
cjfa-8196	86	35	staff	staff	NOUN
cjfa-8196	86	36	working	work	VERB
cjfa-8196	86	37	document	document	NOUN
cjfa-8196	86	38	(	(	PUNCT
cjfa-8196	86	39	2013	2013	NUM
cjfa-8196	86	40	)	)	PUNCT
cjfa-8196	86	41	has	have	AUX
cjfa-8196	86	42	not	not	PART
cjfa-8196	86	43	been	be	AUX
cjfa-8196	86	44	examined	examine	VERB
cjfa-8196	86	45	so	so	ADV
cjfa-8196	86	46	far	far	ADV
cjfa-8196	86	47	.	.	PUNCT
cjfa-8196	87	1	the	the	DET
cjfa-8196	87	2	polish	polish	ADJ
cjfa-8196	87	3	government	government	NOUN
cjfa-8196	87	4	assumes	assume	VERB
cjfa-8196	87	5	that	that	SCONJ
cjfa-8196	87	6	the	the	DET
cjfa-8196	87	7	solutions	solution	NOUN
cjfa-8196	87	8	professional	professional	ADJ
cjfa-8196	87	9	financial	financial	ADJ
cjfa-8196	87	10	and	and	CCONJ
cjfa-8196	87	11	accounting	accounting	NOUN
cjfa-8196	87	12	services	service	NOUN
cjfa-8196	87	13	…	…	PUNCT
cjfa-8196	87	14	73	73	NUM
cjfa-8196	87	15	to	to	PART
cjfa-8196	87	16	heighten	heighten	VERB
cjfa-8196	87	17	access	access	NOUN
cjfa-8196	87	18	to	to	ADP
cjfa-8196	87	19	regulated	regulated	ADJ
cjfa-8196	87	20	professions	profession	NOUN
cjfa-8196	87	21	will	will	AUX
cjfa-8196	87	22	increase	increase	VERB
cjfa-8196	87	23	competition	competition	NOUN
cjfa-8196	87	24	,	,	PUNCT
cjfa-8196	87	25	resulting	result	VERB
cjfa-8196	87	26	in	in	ADP
cjfa-8196	87	27	a	a	DET
cjfa-8196	87	28	reduction	reduction	NOUN
cjfa-8196	87	29	in	in	ADP
cjfa-8196	87	30	prices	price	NOUN
cjfa-8196	87	31	,	,	PUNCT
cjfa-8196	87	32	higher	high	ADJ
cjfa-8196	87	33	quality	quality	NOUN
cjfa-8196	87	34	and	and	CCONJ
cjfa-8196	87	35	greater	great	ADJ
cjfa-8196	87	36	availability	availability	NOUN
cjfa-8196	87	37	of	of	ADP
cjfa-8196	87	38	services	service	NOUN
cjfa-8196	87	39	.	.	PUNCT
cjfa-8196	88	1	as	as	ADV
cjfa-8196	88	2	well	well	ADV
cjfa-8196	88	3	as	as	SCONJ
cjfa-8196	88	4	the	the	DET
cjfa-8196	88	5	changes	change	NOUN
cjfa-8196	88	6	will	will	AUX
cjfa-8196	88	7	have	have	VERB
cjfa-8196	88	8	a	a	DET
cjfa-8196	88	9	positive	positive	ADJ
cjfa-8196	88	10	affect	affect	NOUN
cjfa-8196	88	11	on	on	ADP
cjfa-8196	88	12	increasing	increase	VERB
cjfa-8196	88	13	the	the	DET
cjfa-8196	88	14	amount	amount	NOUN
cjfa-8196	88	15	of	of	ADP
cjfa-8196	88	16	new	new	ADJ
cjfa-8196	88	17	jobs	job	NOUN
cjfa-8196	88	18	.	.	PUNCT
cjfa-8196	89	1	moreover	moreover	ADV
cjfa-8196	89	2	,	,	PUNCT
cjfa-8196	89	3	deregulation	deregulation	NOUN
cjfa-8196	89	4	will	will	AUX
cjfa-8196	89	5	reduce	reduce	VERB
cjfa-8196	89	6	the	the	DET
cjfa-8196	89	7	burden	burden	NOUN
cjfa-8196	89	8	of	of	ADP
cjfa-8196	89	9	running	run	VERB
cjfa-8196	89	10	a	a	DET
cjfa-8196	89	11	business	business	NOUN
cjfa-8196	89	12	.	.	PUNCT
cjfa-8196	90	1	the	the	DET
cjfa-8196	90	2	government	government	NOUN
cjfa-8196	90	3	justifies	justify	VERB
cjfa-8196	90	4	,	,	PUNCT
cjfa-8196	90	5	that	that	SCONJ
cjfa-8196	90	6	current	current	ADJ
cjfa-8196	90	7	regulations	regulation	NOUN
cjfa-8196	90	8	of	of	ADP
cjfa-8196	90	9	the	the	DET
cjfa-8196	90	10	accounting	accounting	NOUN
cjfa-8196	90	11	profession	profession	NOUN
cjfa-8196	90	12	were	be	AUX
cjfa-8196	90	13	an	an	DET
cjfa-8196	90	14	insufficient	insufficient	ADJ
cjfa-8196	90	15	motivator	motivator	NOUN
cjfa-8196	90	16	for	for	SCONJ
cjfa-8196	90	17	companies	company	NOUN
cjfa-8196	90	18	to	to	PART
cjfa-8196	90	19	identify	identify	VERB
cjfa-8196	90	20	customer	customer	NOUN
cjfa-8196	90	21	needs	need	NOUN
cjfa-8196	90	22	and	and	CCONJ
cjfa-8196	90	23	adapt	adapt	VERB
cjfa-8196	90	24	its	its	PRON
cjfa-8196	90	25	offer	offer	NOUN
cjfa-8196	90	26	to	to	ADP
cjfa-8196	90	27	their	their	PRON
cjfa-8196	90	28	needs	need	NOUN
cjfa-8196	90	29	and	and	CCONJ
cjfa-8196	90	30	develop	develop	VERB
cjfa-8196	90	31	new	new	ADJ
cjfa-8196	90	32	products	product	NOUN
cjfa-8196	90	33	and	and	CCONJ
cjfa-8196	90	34	services	service	NOUN
cjfa-8196	90	35	(	(	PUNCT
cjfa-8196	90	36	komentarz	komentarz	PROPN
cjfa-8196	90	37	2014	2014	NUM
cjfa-8196	90	38	)	)	PUNCT
cjfa-8196	90	39	.	.	PUNCT
cjfa-8196	91	1	therefore	therefore	ADV
cjfa-8196	91	2	,	,	PUNCT
cjfa-8196	91	3	the	the	DET
cjfa-8196	91	4	assessment	assessment	NOUN
cjfa-8196	91	5	of	of	ADP
cjfa-8196	91	6	the	the	DET
cjfa-8196	91	7	polish	polish	ADJ
cjfa-8196	91	8	solutions	solution	NOUN
cjfa-8196	91	9	in	in	ADP
cjfa-8196	91	10	the	the	DET
cjfa-8196	91	11	scope	scope	NOUN
cjfa-8196	91	12	of	of	ADP
cjfa-8196	91	13	deregulation	deregulation	NOUN
cjfa-8196	91	14	(	(	PUNCT
cjfa-8196	91	15	with	with	ADP
cjfa-8196	91	16	regard	regard	NOUN
cjfa-8196	91	17	to	to	ADP
cjfa-8196	91	18	applicable	applicable	ADJ
cjfa-8196	91	19	direct	direct	ADJ
cjfa-8196	91	20	,	,	PUNCT
cjfa-8196	91	21	indirect	indirect	ADJ
cjfa-8196	91	22	regulation	regulation	NOUN
cjfa-8196	91	23	and	and	CCONJ
cjfa-8196	91	24	self	self	NOUN
cjfa-8196	91	25	-	-	PUNCT
cjfa-8196	91	26	regulation	regulation	NOUN
cjfa-8196	91	27	)	)	PUNCT
cjfa-8196	91	28	,	,	PUNCT
cjfa-8196	91	29	as	as	ADV
cjfa-8196	91	30	well	well	ADV
cjfa-8196	91	31	as	as	ADP
cjfa-8196	91	32	the	the	DET
cjfa-8196	91	33	impact	impact	NOUN
cjfa-8196	91	34	of	of	ADP
cjfa-8196	91	35	introduced	introduce	VERB
cjfa-8196	91	36	deregulations	deregulation	NOUN
cjfa-8196	91	37	on	on	ADP
cjfa-8196	91	38	the	the	DET
cjfa-8196	91	39	opportunities	opportunity	NOUN
cjfa-8196	91	40	and	and	CCONJ
cjfa-8196	91	41	threats	threat	NOUN
cjfa-8196	91	42	to	to	ADP
cjfa-8196	91	43	the	the	DET
cjfa-8196	91	44	sustainable	sustainable	ADJ
cjfa-8196	91	45	development	development	NOUN
cjfa-8196	91	46	of	of	ADP
cjfa-8196	91	47	economic	economic	ADJ
cjfa-8196	91	48	entities	entity	NOUN
cjfa-8196	91	49	and	and	CCONJ
cjfa-8196	91	50	on	on	ADP
cjfa-8196	91	51	the	the	DET
cjfa-8196	91	52	security	security	NOUN
cjfa-8196	91	53	of	of	ADP
cjfa-8196	91	54	business	business	NOUN
cjfa-8196	91	55	trading	trading	NOUN
cjfa-8196	91	56	can	can	AUX
cjfa-8196	91	57	be	be	AUX
cjfa-8196	91	58	really	really	ADV
cjfa-8196	91	59	innovative	innovative	ADJ
cjfa-8196	91	60	.	.	PUNCT
cjfa-8196	92	1	some	some	PRON
cjfa-8196	92	2	of	of	ADP
cjfa-8196	92	3	the	the	DET
cjfa-8196	92	4	aspects	aspect	NOUN
cjfa-8196	92	5	were	be	AUX
cjfa-8196	92	6	to	to	ADP
cjfa-8196	92	7	a	a	DET
cjfa-8196	92	8	greater	great	ADJ
cjfa-8196	92	9	or	or	CCONJ
cjfa-8196	92	10	lesser	less	ADJ
cjfa-8196	92	11	extent	extent	NOUN
cjfa-8196	92	12	researched	research	VERB
cjfa-8196	92	13	separately	separately	ADV
cjfa-8196	92	14	in	in	ADP
cjfa-8196	92	15	poland	poland	PROPN
cjfa-8196	92	16	.	.	PUNCT
cjfa-8196	93	1	they	they	PRON
cjfa-8196	93	2	covered	cover	VERB
cjfa-8196	93	3	either	either	CCONJ
cjfa-8196	93	4	selected	select	VERB
cjfa-8196	93	5	aspects	aspect	NOUN
cjfa-8196	93	6	or	or	CCONJ
cjfa-8196	93	7	selected	select	VERB
cjfa-8196	93	8	services	service	NOUN
cjfa-8196	93	9	in	in	ADP
cjfa-8196	93	10	the	the	DET
cjfa-8196	93	11	field	field	NOUN
cjfa-8196	93	12	of	of	ADP
cjfa-8196	93	13	accounting	accounting	NOUN
cjfa-8196	93	14	and	and	CCONJ
cjfa-8196	93	15	concerned	concerned	ADJ
cjfa-8196	93	16	(	(	PUNCT
cjfa-8196	93	17	świderska	świderska	NOUN
cjfa-8196	93	18	et	et	PROPN
cjfa-8196	93	19	al	al	PROPN
cjfa-8196	93	20	.	.	PROPN
cjfa-8196	93	21	,	,	PUNCT
cjfa-8196	93	22	2010	2010	NUM
cjfa-8196	93	23	;	;	PUNCT
cjfa-8196	93	24	dobija	dobija	ADJ
cjfa-8196	93	25	2014	2014	NUM
cjfa-8196	93	26	;	;	PUNCT
cjfa-8196	93	27	boguszewski	boguszewski	PROPN
cjfa-8196	93	28	2012	2012	NUM
cjfa-8196	93	29	)	)	PUNCT
cjfa-8196	93	30	.	.	PUNCT
cjfa-8196	94	1	based	base	VERB
cjfa-8196	94	2	on	on	ADP
cjfa-8196	94	3	the	the	DET
cjfa-8196	94	4	analysis	analysis	NOUN
cjfa-8196	94	5	of	of	ADP
cjfa-8196	94	6	previous	previous	ADJ
cjfa-8196	94	7	studies	study	NOUN
cjfa-8196	94	8	the	the	DET
cjfa-8196	94	9	following	follow	VERB
cjfa-8196	94	10	research	research	NOUN
cjfa-8196	94	11	hypotheses	hypothesis	NOUN
cjfa-8196	94	12	can	can	AUX
cjfa-8196	94	13	be	be	AUX
cjfa-8196	94	14	assumed	assume	VERB
cjfa-8196	94	15	:	:	PUNCT
cjfa-8196	94	16	1	1	X
cjfa-8196	94	17	.	.	PUNCT
cjfa-8196	95	1	the	the	DET
cjfa-8196	95	2	deregulation	deregulation	NOUN
cjfa-8196	95	3	of	of	ADP
cjfa-8196	95	4	financial	financial	ADJ
cjfa-8196	95	5	professions	profession	NOUN
cjfa-8196	95	6	and	and	CCONJ
cjfa-8196	95	7	the	the	DET
cjfa-8196	95	8	new	new	ADJ
cjfa-8196	95	9	eu	eu	PROPN
cjfa-8196	95	10	directives	directive	NOUN
cjfa-8196	95	11	impact	impact	VERB
cjfa-8196	95	12	the	the	DET
cjfa-8196	95	13	level	level	NOUN
cjfa-8196	95	14	of	of	ADP
cjfa-8196	95	15	the	the	DET
cjfa-8196	95	16	quality	quality	NOUN
cjfa-8196	95	17	,	,	PUNCT
cjfa-8196	95	18	innovation	innovation	NOUN
cjfa-8196	95	19	,	,	PUNCT
cjfa-8196	95	20	price	price	NOUN
cjfa-8196	95	21	competitiveness	competitiveness	NOUN
cjfa-8196	95	22	of	of	ADP
cjfa-8196	95	23	financial	financial	ADJ
cjfa-8196	95	24	and	and	CCONJ
cjfa-8196	95	25	accounting	accounting	NOUN
cjfa-8196	95	26	policies	policy	NOUN
cjfa-8196	95	27	,	,	PUNCT
cjfa-8196	95	28	and	and	CCONJ
cjfa-8196	95	29	changes	change	NOUN
cjfa-8196	95	30	in	in	ADP
cjfa-8196	95	31	the	the	DET
cjfa-8196	95	32	strategy	strategy	NOUN
cjfa-8196	95	33	of	of	ADP
cjfa-8196	95	34	their	their	PRON
cjfa-8196	95	35	providers	provider	NOUN
cjfa-8196	95	36	on	on	ADP
cjfa-8196	95	37	the	the	DET
cjfa-8196	95	38	polish	polish	ADJ
cjfa-8196	95	39	market	market	NOUN
cjfa-8196	95	40	.	.	PUNCT
cjfa-8196	96	1	2	2	X
cjfa-8196	96	2	.	.	X
cjfa-8196	96	3	the	the	DET
cjfa-8196	96	4	level	level	NOUN
cjfa-8196	96	5	of	of	ADP
cjfa-8196	96	6	the	the	DET
cjfa-8196	96	7	quality	quality	NOUN
cjfa-8196	96	8	,	,	PUNCT
cjfa-8196	96	9	innovation	innovation	NOUN
cjfa-8196	96	10	and	and	CCONJ
cjfa-8196	96	11	price	price	NOUN
cjfa-8196	96	12	competitiveness	competitiveness	NOUN
cjfa-8196	96	13	of	of	ADP
cjfa-8196	96	14	professional	professional	ADJ
cjfa-8196	96	15	financial	financial	ADJ
cjfa-8196	96	16	and	and	CCONJ
cjfa-8196	96	17	accounting	accounting	NOUN
cjfa-8196	96	18	services	service	NOUN
cjfa-8196	96	19	impact	impact	VERB
cjfa-8196	96	20	the	the	DET
cjfa-8196	96	21	trends	trend	NOUN
cjfa-8196	96	22	in	in	ADP
cjfa-8196	96	23	shaping	shape	VERB
cjfa-8196	96	24	the	the	DET
cjfa-8196	96	25	security	security	NOUN
cjfa-8196	96	26	of	of	ADP
cjfa-8196	96	27	the	the	DET
cjfa-8196	96	28	indicators	indicator	NOUN
cjfa-8196	96	29	of	of	ADP
cjfa-8196	96	30	business	business	NOUN
cjfa-8196	96	31	trading	trading	NOUN
cjfa-8196	96	32	.	.	PUNCT
cjfa-8196	97	1	3	3	X
cjfa-8196	97	2	.	.	X
cjfa-8196	97	3	the	the	DET
cjfa-8196	97	4	level	level	NOUN
cjfa-8196	97	5	of	of	ADP
cjfa-8196	97	6	the	the	DET
cjfa-8196	97	7	quality	quality	NOUN
cjfa-8196	97	8	,	,	PUNCT
cjfa-8196	97	9	innovation	innovation	NOUN
cjfa-8196	97	10	and	and	CCONJ
cjfa-8196	97	11	price	price	NOUN
cjfa-8196	97	12	competitiveness	competitiveness	NOUN
cjfa-8196	97	13	of	of	ADP
cjfa-8196	97	14	professional	professional	ADJ
cjfa-8196	97	15	financial	financial	ADJ
cjfa-8196	97	16	and	and	CCONJ
cjfa-8196	97	17	accounting	accounting	NOUN
cjfa-8196	97	18	services	service	NOUN
cjfa-8196	97	19	impact	impact	VERB
cjfa-8196	97	20	the	the	DET
cjfa-8196	97	21	trends	trend	NOUN
cjfa-8196	97	22	in	in	ADP
cjfa-8196	97	23	shaping	shape	VERB
cjfa-8196	97	24	the	the	DET
cjfa-8196	97	25	indicators	indicator	NOUN
cjfa-8196	97	26	of	of	ADP
cjfa-8196	97	27	sustainable	sustainable	ADJ
cjfa-8196	97	28	enterprise	enterprise	NOUN
cjfa-8196	97	29	development	development	NOUN
cjfa-8196	97	30	.	.	PUNCT
cjfa-8196	98	1	4	4	X
cjfa-8196	98	2	.	.	X
cjfa-8196	98	3	assurance	assurance	NOUN
cjfa-8196	98	4	of	of	ADP
cjfa-8196	98	5	or	or	CCONJ
cjfa-8196	98	6	a	a	DET
cjfa-8196	98	7	failure	failure	NOUN
cjfa-8196	98	8	to	to	PART
cjfa-8196	98	9	assure	assure	VERB
cjfa-8196	98	10	the	the	DET
cjfa-8196	98	11	quality	quality	NOUN
cjfa-8196	98	12	of	of	ADP
cjfa-8196	98	13	professional	professional	ADJ
cjfa-8196	98	14	financial	financial	ADJ
cjfa-8196	98	15	and	and	CCONJ
cjfa-8196	98	16	accounting	accounting	NOUN
cjfa-8196	98	17	services	service	NOUN
cjfa-8196	98	18	creates	create	VERB
cjfa-8196	98	19	opportunities	opportunity	NOUN
cjfa-8196	98	20	and	and	CCONJ
cjfa-8196	98	21	risks	risk	NOUN
cjfa-8196	98	22	for	for	ADP
cjfa-8196	98	23	entities	entity	NOUN
cjfa-8196	98	24	and	and	CCONJ
cjfa-8196	98	25	their	their	PRON
cjfa-8196	98	26	stakeholders	stakeholder	NOUN
cjfa-8196	98	27	impacting	impact	VERB
cjfa-8196	98	28	the	the	DET
cjfa-8196	98	29	perceived	perceive	VERB
cjfa-8196	98	30	value	value	NOUN
cjfa-8196	98	31	of	of	ADP
cjfa-8196	98	32	services	service	NOUN
cjfa-8196	98	33	and	and	CCONJ
cjfa-8196	98	34	thereby	thereby	ADV
cjfa-8196	98	35	increasing	increase	VERB
cjfa-8196	98	36	gains	gain	NOUN
cjfa-8196	98	37	(	(	PUNCT
cjfa-8196	98	38	benefits	benefit	NOUN
cjfa-8196	98	39	)	)	PUNCT
cjfa-8196	98	40	and	and	CCONJ
cjfa-8196	98	41	socio	socio	NOUN
cjfa-8196	98	42	-	-	PUNCT
cjfa-8196	98	43	economic	economic	ADJ
cjfa-8196	98	44	losses	loss	NOUN
cjfa-8196	98	45	(	(	PUNCT
cjfa-8196	98	46	costs	cost	NOUN
cjfa-8196	98	47	)	)	PUNCT
cjfa-8196	98	48	.	.	PUNCT
cjfa-8196	98	49	 	 	SPACE
cjfa-8196	99	1	conclusions	conclusion	VERB
cjfa-8196	99	2	the	the	DET
cjfa-8196	99	3	quality	quality	NOUN
cjfa-8196	99	4	of	of	ADP
cjfa-8196	99	5	financial	financial	ADJ
cjfa-8196	99	6	and	and	CCONJ
cjfa-8196	99	7	accounting	accounting	NOUN
cjfa-8196	99	8	services	service	NOUN
cjfa-8196	99	9	can	can	AUX
cjfa-8196	99	10	have	have	VERB
cjfa-8196	99	11	considerable	considerable	ADJ
cjfa-8196	99	12	economic	economic	ADJ
cjfa-8196	99	13	and	and	CCONJ
cjfa-8196	99	14	social	social	ADJ
cjfa-8196	99	15	consequences	consequence	NOUN
cjfa-8196	99	16	resulting	result	VERB
cjfa-8196	99	17	from	from	ADP
cjfa-8196	99	18	wrong	wrong	ADJ
cjfa-8196	99	19	decisions	decision	NOUN
cjfa-8196	99	20	taken	take	VERB
cjfa-8196	99	21	on	on	ADP
cjfa-8196	99	22	the	the	DET
cjfa-8196	99	23	basis	basis	NOUN
cjfa-8196	99	24	of	of	ADP
cjfa-8196	99	25	unreliable	unreliable	ADJ
cjfa-8196	99	26	,	,	PUNCT
cjfa-8196	99	27	incomplete	incomplete	ADJ
cjfa-8196	99	28	,	,	PUNCT
cjfa-8196	99	29	untrue	untrue	ADJ
cjfa-8196	99	30	and	and	CCONJ
cjfa-8196	99	31	inadequate	inadequate	ADJ
cjfa-8196	99	32	data	datum	NOUN
cjfa-8196	99	33	supplied	supply	VERB
cjfa-8196	99	34	to	to	ADP
cjfa-8196	99	35	internal	internal	ADJ
cjfa-8196	99	36	or	or	CCONJ
cjfa-8196	99	37	external	external	ADJ
cjfa-8196	99	38	stakeholders	stakeholder	NOUN
cjfa-8196	99	39	.	.	PUNCT
cjfa-8196	100	1	both	both	PRON
cjfa-8196	100	2	accounting	account	VERB
cjfa-8196	100	3	and	and	CCONJ
cjfa-8196	100	4	the	the	DET
cjfa-8196	100	5	process	process	NOUN
cjfa-8196	100	6	of	of	ADP
cjfa-8196	100	7	financial	financial	ADJ
cjfa-8196	100	8	data	datum	NOUN
cjfa-8196	100	9	prepm	prepm	NOUN
cjfa-8196	100	10	.	.	PUNCT
cjfa-8196	101	1	ciechan	ciechan	PROPN
cjfa-8196	101	2	-	-	PUNCT
cjfa-8196	101	3	kujawa74	kujawa74	NOUN
cjfa-8196	101	4	aration	aration	NOUN
cjfa-8196	101	5	are	be	AUX
cjfa-8196	101	6	becoming	become	VERB
cjfa-8196	101	7	more	more	ADV
cjfa-8196	101	8	complex	complex	ADJ
cjfa-8196	101	9	.	.	PUNCT
cjfa-8196	102	1	introducing	introduce	VERB
cjfa-8196	102	2	innovative	innovative	ADJ
cjfa-8196	102	3	business	business	NOUN
cjfa-8196	102	4	models	model	NOUN
cjfa-8196	102	5	creates	create	VERB
cjfa-8196	102	6	demand	demand	NOUN
cjfa-8196	102	7	for	for	ADP
cjfa-8196	102	8	the	the	DET
cjfa-8196	102	9	development	development	NOUN
cjfa-8196	102	10	of	of	ADP
cjfa-8196	102	11	information	information	NOUN
cjfa-8196	102	12	systems	system	NOUN
cjfa-8196	102	13	for	for	ADP
cjfa-8196	102	14	financial	financial	ADJ
cjfa-8196	102	15	and	and	CCONJ
cjfa-8196	102	16	management	management	NOUN
cjfa-8196	102	17	accounting	accounting	NOUN
cjfa-8196	102	18	supporting	support	VERB
cjfa-8196	102	19	the	the	DET
cjfa-8196	102	20	evaluation	evaluation	NOUN
cjfa-8196	102	21	of	of	ADP
cjfa-8196	102	22	their	their	PRON
cjfa-8196	102	23	effectiveness	effectiveness	NOUN
cjfa-8196	102	24	.	.	PUNCT
cjfa-8196	103	1	data	datum	NOUN
cjfa-8196	103	2	preparation	preparation	NOUN
cjfa-8196	103	3	processes	process	NOUN
cjfa-8196	103	4	are	be	AUX
cjfa-8196	103	5	becoming	become	VERB
cjfa-8196	103	6	more	more	ADV
cjfa-8196	103	7	complex	complex	ADJ
cjfa-8196	103	8	,	,	PUNCT
cjfa-8196	103	9	and	and	CCONJ
cjfa-8196	103	10	their	their	PRON
cjfa-8196	103	11	interpretation	interpretation	NOUN
cjfa-8196	103	12	more	more	ADV
cjfa-8196	103	13	complicated	complicated	ADJ
cjfa-8196	103	14	.	.	PUNCT
cjfa-8196	104	1	the	the	DET
cjfa-8196	104	2	demand	demand	NOUN
cjfa-8196	104	3	for	for	ADP
cjfa-8196	104	4	some	some	DET
cjfa-8196	104	5	services	service	NOUN
cjfa-8196	104	6	also	also	ADV
cjfa-8196	104	7	stems	stem	VERB
cjfa-8196	104	8	from	from	ADP
cjfa-8196	104	9	the	the	DET
cjfa-8196	104	10	asymmetry	asymmetry	NOUN
cjfa-8196	104	11	in	in	ADP
cjfa-8196	104	12	the	the	DET
cjfa-8196	104	13	access	access	NOUN
cjfa-8196	104	14	to	to	ADP
cjfa-8196	104	15	information	information	NOUN
cjfa-8196	104	16	of	of	ADP
cjfa-8196	104	17	various	various	ADJ
cjfa-8196	104	18	stakeholder	stakeholder	NOUN
cjfa-8196	104	19	groups	group	NOUN
cjfa-8196	104	20	.	.	PUNCT
cjfa-8196	105	1	this	this	PRON
cjfa-8196	105	2	is	be	AUX
cjfa-8196	105	3	particularly	particularly	ADV
cjfa-8196	105	4	important	important	ADJ
cjfa-8196	105	5	in	in	ADP
cjfa-8196	105	6	relation	relation	NOUN
cjfa-8196	105	7	to	to	ADP
cjfa-8196	105	8	issues	issue	NOUN
cjfa-8196	105	9	which	which	PRON
cjfa-8196	105	10	may	may	AUX
cjfa-8196	105	11	impact	impact	VERB
cjfa-8196	105	12	the	the	DET
cjfa-8196	105	13	entity	entity	NOUN
cjfa-8196	105	14	’s	’	VERB
cjfa-8196	105	15	the	the	DET
cjfa-8196	105	16	ability	ability	NOUN
cjfa-8196	105	17	to	to	PART
cjfa-8196	105	18	unthreatened	unthreatened	VERB
cjfa-8196	105	19	functioning	functioning	NOUN
cjfa-8196	105	20	and	and	CCONJ
cjfa-8196	105	21	its	its	PRON
cjfa-8196	105	22	development	development	NOUN
cjfa-8196	105	23	potential	potential	NOUN
cjfa-8196	105	24	which	which	PRON
cjfa-8196	105	25	may	may	AUX
cjfa-8196	105	26	include	include	VERB
cjfa-8196	105	27	,	,	PUNCT
cjfa-8196	105	28	for	for	ADP
cjfa-8196	105	29	instance	instance	NOUN
cjfa-8196	105	30	,	,	PUNCT
cjfa-8196	105	31	the	the	DET
cjfa-8196	105	32	compliance	compliance	NOUN
cjfa-8196	105	33	of	of	ADP
cjfa-8196	105	34	the	the	DET
cjfa-8196	105	35	entity	entity	NOUN
cjfa-8196	105	36	with	with	ADP
cjfa-8196	105	37	legal	legal	ADJ
cjfa-8196	105	38	regulations	regulation	NOUN
cjfa-8196	105	39	and	and	CCONJ
cjfa-8196	105	40	generally	generally	ADV
cjfa-8196	105	41	accepted	accept	VERB
cjfa-8196	105	42	standards	standard	NOUN
cjfa-8196	105	43	,	,	PUNCT
cjfa-8196	105	44	the	the	DET
cjfa-8196	105	45	level	level	NOUN
cjfa-8196	105	46	of	of	ADP
cjfa-8196	105	47	the	the	DET
cjfa-8196	105	48	consideration	consideration	NOUN
cjfa-8196	105	49	of	of	ADP
cjfa-8196	105	50	the	the	DET
cjfa-8196	105	51	needs	need	NOUN
cjfa-8196	105	52	and	and	CCONJ
cjfa-8196	105	53	expectations	expectation	NOUN
cjfa-8196	105	54	of	of	ADP
cjfa-8196	105	55	various	various	ADJ
cjfa-8196	105	56	stakeholders	stakeholder	NOUN
cjfa-8196	105	57	and	and	CCONJ
cjfa-8196	105	58	the	the	DET
cjfa-8196	105	59	effectiveness	effectiveness	NOUN
cjfa-8196	105	60	of	of	ADP
cjfa-8196	105	61	their	their	PRON
cjfa-8196	105	62	satisfaction	satisfaction	NOUN
cjfa-8196	105	63	,	,	PUNCT
cjfa-8196	105	64	the	the	DET
cjfa-8196	105	65	effectiveness	effectiveness	NOUN
cjfa-8196	105	66	of	of	ADP
cjfa-8196	105	67	the	the	DET
cjfa-8196	105	68	allocated	allocate	VERB
cjfa-8196	105	69	resources	resource	NOUN
cjfa-8196	105	70	and	and	CCONJ
cjfa-8196	105	71	the	the	DET
cjfa-8196	105	72	effectiveness	effectiveness	NOUN
cjfa-8196	105	73	of	of	ADP
cjfa-8196	105	74	the	the	DET
cjfa-8196	105	75	action	action	NOUN
cjfa-8196	105	76	undertaken	undertake	VERB
cjfa-8196	105	77	(	(	PUNCT
cjfa-8196	105	78	ciechan	ciechan	NOUN
cjfa-8196	105	79	-	-	PUNCT
cjfa-8196	105	80	kujawa	kujawa	PROPN
cjfa-8196	105	81	2014b	2014b	NUM
cjfa-8196	105	82	)	)	PUNCT
cjfa-8196	105	83	.	.	PUNCT
cjfa-8196	106	1	the	the	DET
cjfa-8196	106	2	question	question	NOUN
cjfa-8196	106	3	about	about	ADP
cjfa-8196	106	4	facilitated	facilitate	VERB
cjfa-8196	106	5	access	access	NOUN
cjfa-8196	106	6	to	to	ADP
cjfa-8196	106	7	the	the	DET
cjfa-8196	106	8	profession	profession	NOUN
cjfa-8196	106	9	resulting	result	VERB
cjfa-8196	106	10	from	from	ADP
cjfa-8196	106	11	the	the	DET
cjfa-8196	106	12	deregulation	deregulation	NOUN
cjfa-8196	106	13	and	and	CCONJ
cjfa-8196	106	14	its	its	PRON
cjfa-8196	106	15	impact	impact	NOUN
cjfa-8196	106	16	on	on	ADP
cjfa-8196	106	17	the	the	DET
cjfa-8196	106	18	competence	competence	NOUN
cjfa-8196	106	19	of	of	ADP
cjfa-8196	106	20	service	service	NOUN
cjfa-8196	106	21	providers	provider	NOUN
cjfa-8196	106	22	remains	remain	VERB
cjfa-8196	106	23	vital	vital	ADJ
cjfa-8196	106	24	.	.	PUNCT
cjfa-8196	107	1	thus	thus	ADV
cjfa-8196	107	2	,	,	PUNCT
cjfa-8196	107	3	the	the	DET
cjfa-8196	107	4	context	context	NOUN
cjfa-8196	107	5	of	of	ADP
cjfa-8196	107	6	the	the	DET
cjfa-8196	107	7	current	current	ADJ
cjfa-8196	107	8	extensive	extensive	ADJ
cjfa-8196	107	9	legislative	legislative	ADJ
cjfa-8196	107	10	changes	change	NOUN
cjfa-8196	107	11	as	as	ADV
cjfa-8196	107	12	well	well	ADV
cjfa-8196	107	13	as	as	ADP
cjfa-8196	107	14	a	a	DET
cjfa-8196	107	15	systemic	systemic	ADJ
cjfa-8196	107	16	recognition	recognition	NOUN
cjfa-8196	107	17	of	of	ADP
cjfa-8196	107	18	the	the	DET
cjfa-8196	107	19	importance	importance	NOUN
cjfa-8196	107	20	of	of	ADP
cjfa-8196	107	21	professional	professional	ADJ
cjfa-8196	107	22	financial	financial	ADJ
cjfa-8196	107	23	and	and	CCONJ
cjfa-8196	107	24	accounting	accounting	NOUN
cjfa-8196	107	25	services	service	NOUN
cjfa-8196	107	26	for	for	ADP
cjfa-8196	107	27	businesses	business	NOUN
cjfa-8196	107	28	,	,	PUNCT
cjfa-8196	107	29	stakeholders	stakeholder	NOUN
cjfa-8196	107	30	’	'	PUNCT
cjfa-8196	107	31	decisions	decision	NOUN
cjfa-8196	107	32	and	and	CCONJ
cjfa-8196	107	33	socio	socio	NOUN
cjfa-8196	107	34	-	-	PUNCT
cjfa-8196	107	35	economic	economic	ADJ
cjfa-8196	107	36	effects	effect	NOUN
cjfa-8196	107	37	of	of	ADP
cjfa-8196	107	38	these	these	DET
cjfa-8196	107	39	relations	relation	NOUN
cjfa-8196	107	40	requires	require	VERB
cjfa-8196	107	41	comprehensive	comprehensive	ADJ
cjfa-8196	107	42	studies	study	NOUN
cjfa-8196	107	43	.	.	PUNCT
cjfa-8196	108	1	the	the	DET
cjfa-8196	108	2	research	research	NOUN
cjfa-8196	108	3	should	should	AUX
cjfa-8196	108	4	concern	concern	VERB
cjfa-8196	108	5	the	the	DET
cjfa-8196	108	6	determination	determination	NOUN
cjfa-8196	108	7	of	of	ADP
cjfa-8196	108	8	the	the	DET
cjfa-8196	108	9	impact	impact	NOUN
cjfa-8196	108	10	of	of	ADP
cjfa-8196	108	11	legislative	legislative	ADJ
cjfa-8196	108	12	changes	change	NOUN
cjfa-8196	108	13	in	in	ADP
cjfa-8196	108	14	the	the	DET
cjfa-8196	108	15	area	area	NOUN
cjfa-8196	108	16	of	of	ADP
cjfa-8196	108	17	deregulation	deregulation	NOUN
cjfa-8196	108	18	of	of	ADP
cjfa-8196	108	19	financial	financial	ADJ
cjfa-8196	108	20	and	and	CCONJ
cjfa-8196	108	21	accounting	accounting	NOUN
cjfa-8196	108	22	professions	profession	NOUN
cjfa-8196	108	23	and	and	CCONJ
cjfa-8196	108	24	the	the	DET
cjfa-8196	108	25	new	new	ADJ
cjfa-8196	108	26	european	european	PROPN
cjfa-8196	108	27	union	union	PROPN
cjfa-8196	108	28	(	(	PUNCT
cjfa-8196	108	29	eu	eu	NOUN
cjfa-8196	108	30	)	)	PUNCT
cjfa-8196	108	31	directives	directive	NOUN
cjfa-8196	108	32	on	on	ADP
cjfa-8196	108	33	the	the	DET
cjfa-8196	108	34	development	development	NOUN
cjfa-8196	108	35	of	of	ADP
cjfa-8196	108	36	the	the	DET
cjfa-8196	108	37	professional	professional	ADJ
cjfa-8196	108	38	finance	finance	NOUN
cjfa-8196	108	39	and	and	CCONJ
cjfa-8196	108	40	accounting	accounting	NOUN
cjfa-8196	108	41	services	service	NOUN
cjfa-8196	108	42	market	market	NOUN
cjfa-8196	108	43	,	,	PUNCT
cjfa-8196	108	44	as	as	ADV
cjfa-8196	108	45	well	well	ADV
cjfa-8196	108	46	as	as	ADP
cjfa-8196	108	47	the	the	DET
cjfa-8196	108	48	consequences	consequence	NOUN
cjfa-8196	108	49	of	of	ADP
cjfa-8196	108	50	these	these	DET
cjfa-8196	108	51	changes	change	NOUN
cjfa-8196	108	52	for	for	ADP
cjfa-8196	108	53	a	a	DET
cjfa-8196	108	54	broad	broad	ADJ
cjfa-8196	108	55	range	range	NOUN
cjfa-8196	108	56	of	of	ADP
cjfa-8196	108	57	recipients	recipient	NOUN
cjfa-8196	108	58	,	,	PUNCT
cjfa-8196	108	59	in	in	ADP
cjfa-8196	108	60	particular	particular	ADJ
cjfa-8196	108	61	economic	economic	ADJ
cjfa-8196	108	62	entities	entity	NOUN
cjfa-8196	108	63	and	and	CCONJ
cjfa-8196	108	64	their	their	PRON
cjfa-8196	108	65	stakeholders	stakeholder	NOUN
cjfa-8196	108	66	.	.	PUNCT
cjfa-8196	109	1	the	the	DET
cjfa-8196	109	2	main	main	ADJ
cjfa-8196	109	3	directions	direction	NOUN
cjfa-8196	109	4	can	can	AUX
cjfa-8196	109	5	be	be	AUX
cjfa-8196	109	6	defined	define	VERB
cjfa-8196	109	7	as	as	SCONJ
cjfa-8196	109	8	follows	follow	VERB
cjfa-8196	109	9	:	:	PUNCT
cjfa-8196	109	10	1	1	X
cjfa-8196	109	11	.	.	X
cjfa-8196	109	12	identifying	identify	VERB
cjfa-8196	109	13	opportunities	opportunity	NOUN
cjfa-8196	109	14	and	and	CCONJ
cjfa-8196	109	15	threats	threat	NOUN
cjfa-8196	109	16	arising	arise	VERB
cjfa-8196	109	17	from	from	ADP
cjfa-8196	109	18	the	the	DET
cjfa-8196	109	19	legislative	legislative	ADJ
cjfa-8196	109	20	changes	change	NOUN
cjfa-8196	109	21	(	(	PUNCT
cjfa-8196	109	22	in	in	ADP
cjfa-8196	109	23	particular	particular	ADJ
cjfa-8196	109	24	,	,	PUNCT
cjfa-8196	109	25	the	the	DET
cjfa-8196	109	26	deregulation	deregulation	NOUN
cjfa-8196	109	27	of	of	ADP
cjfa-8196	109	28	professions	profession	NOUN
cjfa-8196	109	29	and	and	CCONJ
cjfa-8196	109	30	the	the	DET
cjfa-8196	109	31	new	new	ADJ
cjfa-8196	109	32	eu	eu	PROPN
cjfa-8196	109	33	directives	directive	NOUN
cjfa-8196	109	34	)	)	PUNCT
cjfa-8196	109	35	and	and	CCONJ
cjfa-8196	109	36	explaining	explain	VERB
cjfa-8196	109	37	the	the	DET
cjfa-8196	109	38	mechanisms	mechanism	NOUN
cjfa-8196	109	39	of	of	ADP
cjfa-8196	109	40	the	the	DET
cjfa-8196	109	41	impact	impact	NOUN
cjfa-8196	109	42	of	of	ADP
cjfa-8196	109	43	these	these	DET
cjfa-8196	109	44	changes	change	NOUN
cjfa-8196	109	45	on	on	ADP
cjfa-8196	109	46	the	the	DET
cjfa-8196	109	47	competitive	competitive	ADJ
cjfa-8196	109	48	potential	potential	NOUN
cjfa-8196	109	49	of	of	ADP
cjfa-8196	109	50	financial	financial	ADJ
cjfa-8196	109	51	and	and	CCONJ
cjfa-8196	109	52	accounting	accounting	NOUN
cjfa-8196	109	53	services	service	NOUN
cjfa-8196	109	54	as	as	ADV
cjfa-8196	109	55	well	well	ADV
cjfa-8196	109	56	as	as	ADP
cjfa-8196	109	57	the	the	DET
cjfa-8196	109	58	conditions	condition	NOUN
cjfa-8196	109	59	and	and	CCONJ
cjfa-8196	109	60	methods	method	NOUN
cjfa-8196	109	61	of	of	ADP
cjfa-8196	109	62	its	its	PRON
cjfa-8196	109	63	absorption	absorption	NOUN
cjfa-8196	109	64	.	.	PUNCT
cjfa-8196	110	1	2	2	X
cjfa-8196	110	2	.	.	X
cjfa-8196	110	3	determining	determine	VERB
cjfa-8196	110	4	the	the	DET
cjfa-8196	110	5	strength	strength	NOUN
cjfa-8196	110	6	,	,	PUNCT
cjfa-8196	110	7	scope	scope	NOUN
cjfa-8196	110	8	and	and	CCONJ
cjfa-8196	110	9	nature	nature	NOUN
cjfa-8196	110	10	of	of	ADP
cjfa-8196	110	11	the	the	DET
cjfa-8196	110	12	impact	impact	NOUN
cjfa-8196	110	13	of	of	ADP
cjfa-8196	110	14	the	the	DET
cjfa-8196	110	15	effects	effect	NOUN
cjfa-8196	110	16	of	of	ADP
cjfa-8196	110	17	the	the	DET
cjfa-8196	110	18	legislative	legislative	ADJ
cjfa-8196	110	19	changes	change	NOUN
cjfa-8196	110	20	in	in	ADP
cjfa-8196	110	21	professional	professional	ADJ
cjfa-8196	110	22	financial	financial	ADJ
cjfa-8196	110	23	and	and	CCONJ
cjfa-8196	110	24	accounting	accounting	NOUN
cjfa-8196	110	25	services	service	NOUN
cjfa-8196	110	26	on	on	ADP
cjfa-8196	110	27	the	the	DET
cjfa-8196	110	28	operation	operation	NOUN
cjfa-8196	110	29	and	and	CCONJ
cjfa-8196	110	30	sustainability	sustainability	NOUN
cjfa-8196	110	31	of	of	ADP
cjfa-8196	110	32	modern	modern	ADJ
cjfa-8196	110	33	enterprises	enterprise	NOUN
cjfa-8196	110	34	and	and	CCONJ
cjfa-8196	110	35	the	the	DET
cjfa-8196	110	36	security	security	NOUN
cjfa-8196	110	37	of	of	ADP
cjfa-8196	110	38	business	business	NOUN
cjfa-8196	110	39	trading	trading	NOUN
cjfa-8196	110	40	.	.	PUNCT
cjfa-8196	111	1	3	3	X
cjfa-8196	111	2	.	.	X
cjfa-8196	111	3	identifying	identify	VERB
cjfa-8196	111	4	the	the	DET
cjfa-8196	111	5	conditions	condition	NOUN
cjfa-8196	111	6	,	,	PUNCT
cjfa-8196	111	7	explaining	explain	VERB
cjfa-8196	111	8	the	the	DET
cjfa-8196	111	9	formation	formation	NOUN
cjfa-8196	111	10	of	of	ADP
cjfa-8196	111	11	mechanisms	mechanism	NOUN
cjfa-8196	111	12	and	and	CCONJ
cjfa-8196	111	13	defining	define	VERB
cjfa-8196	111	14	the	the	DET
cjfa-8196	111	15	category	category	NOUN
cjfa-8196	111	16	of	of	ADP
cjfa-8196	111	17	socio	socio	NOUN
cjfa-8196	111	18	-	-	PUNCT
cjfa-8196	111	19	economic	economic	ADJ
cjfa-8196	111	20	effects	effect	NOUN
cjfa-8196	111	21	resulting	result	VERB
cjfa-8196	111	22	from	from	ADP
cjfa-8196	111	23	assuring	assure	VERB
cjfa-8196	111	24	or	or	CCONJ
cjfa-8196	111	25	a	a	DET
cjfa-8196	111	26	failure	failure	NOUN
cjfa-8196	111	27	to	to	PART
cjfa-8196	111	28	assure	assure	VERB
cjfa-8196	111	29	quality	quality	NOUN
cjfa-8196	111	30	of	of	ADP
cjfa-8196	111	31	professional	professional	ADJ
cjfa-8196	111	32	financial	financial	ADJ
cjfa-8196	111	33	and	and	CCONJ
cjfa-8196	111	34	accounting	accounting	NOUN
cjfa-8196	111	35	services	service	NOUN
cjfa-8196	111	36	.	.	PUNCT
cjfa-8196	112	1	professional	professional	ADJ
cjfa-8196	112	2	financial	financial	ADJ
cjfa-8196	112	3	and	and	CCONJ
cjfa-8196	112	4	accounting	accounting	NOUN
cjfa-8196	112	5	services	service	NOUN
cjfa-8196	112	6	…	…	PUNCT
cjfa-8196	112	7	75	75	NUM
cjfa-8196	112	8	 	 	SPACE
cjfa-8196	112	9	references	reference	NOUN
cjfa-8196	112	10	ahlberg	ahlberg	PROPN
cjfa-8196	112	11	,	,	PUNCT
cjfa-8196	112	12	j.	j.	PROPN
cjfa-8196	112	13	,	,	PUNCT
cjfa-8196	112	14	yrjö	yrjö	PROPN
cjfa-8196	112	15	collin	collin	PROPN
cjfa-8196	112	16	,	,	PUNCT
cjfa-8196	112	17	s.	s.	PROPN
cjfa-8196	112	18	,	,	PUNCT
cjfa-8196	112	19	&	&	CCONJ
cjfa-8196	112	20	lazarevska	lazarevska	PROPN
cjfa-8196	112	21	,	,	PUNCT
cjfa-8196	112	22	a.	a.	NOUN
cjfa-8196	112	23	(	(	PUNCT
cjfa-8196	112	24	2011	2011	NUM
cjfa-8196	112	25	)	)	PUNCT
cjfa-8196	112	26	.	.	PUNCT
cjfa-8196	113	1	audit	audit	NOUN
cjfa-8196	113	2	firm	firm	ADJ
cjfa-8196	113	3	adaption	adaption	NOUN
cjfa-8196	113	4	to	to	ADP
cjfa-8196	113	5	expected	expect	VERB
cjfa-8196	113	6	deregulation	deregulation	NOUN
cjfa-8196	113	7	of	of	ADP
cjfa-8196	113	8	statutory	statutory	ADJ
cjfa-8196	113	9	auditing	auditing	NOUN
cjfa-8196	113	10	:	:	PUNCT
cjfa-8196	113	11	the	the	DET
cjfa-8196	113	12	swedish	swedish	ADJ
cjfa-8196	113	13	experience	experience	NOUN
cjfa-8196	113	14	,	,	PUNCT
cjfa-8196	113	15	the	the	DET
cjfa-8196	113	16	corporate	corporate	ADJ
cjfa-8196	113	17	governance	governance	NOUN
cjfa-8196	113	18	research	research	NOUN
cjfa-8196	113	19	group	group	NOUN
cjfa-8196	113	20	at	at	ADP
cjfa-8196	113	21	linnæus	linnæus	PROPN
cjfa-8196	113	22	university	university	NOUN
cjfa-8196	113	23	,	,	PUNCT
cjfa-8196	113	24	working	working	NOUN
cjfa-8196	113	25	papers	paper	NOUN
cjfa-8196	113	26	series	series	NOUN
cjfa-8196	113	27	in	in	ADP
cjfa-8196	113	28	corporate	corporate	ADJ
cjfa-8196	113	29	governance	governance	NOUN
cjfa-8196	113	30	2011:1	2011:1	NOUN
cjfa-8196	113	31	.	.	PUNCT
cjfa-8196	114	1	basioudis	basioudis	PROPN
cjfa-8196	114	2	,	,	PUNCT
cjfa-8196	114	3	i.g	i.g	PROPN
cjfa-8196	114	4	.	.	PROPN
cjfa-8196	114	5	,	,	PUNCT
cjfa-8196	114	6	&	&	CCONJ
cjfa-8196	114	7	ellwood	ellwood	PROPN
cjfa-8196	114	8	,	,	PUNCT
cjfa-8196	114	9	s.	s.	PROPN
cjfa-8196	114	10	(	(	PUNCT
cjfa-8196	114	11	2005	2005	NUM
cjfa-8196	114	12	)	)	PUNCT
cjfa-8196	114	13	.	.	PUNCT
cjfa-8196	115	1	an	an	DET
cjfa-8196	115	2	empirical	empirical	ADJ
cjfa-8196	115	3	investigation	investigation	NOUN
cjfa-8196	115	4	of	of	ADP
cjfa-8196	115	5	price	price	NOUN
cjfa-8196	115	6	competition	competition	NOUN
cjfa-8196	115	7	and	and	CCONJ
cjfa-8196	115	8	industry	industry	NOUN
cjfa-8196	115	9	specialisation	specialisation	NOUN
cjfa-8196	115	10	in	in	ADP
cjfa-8196	115	11	nhs	nhs	PROPN
cjfa-8196	115	12	audit	audit	NOUN
cjfa-8196	115	13	services	service	NOUN
cjfa-8196	115	14	.	.	PUNCT
cjfa-8196	116	1	financial	financial	ADJ
cjfa-8196	116	2	accountability	accountability	NOUN
cjfa-8196	116	3	and	and	CCONJ
cjfa-8196	116	4	management	management	NOUN
cjfa-8196	116	5	,	,	PUNCT
cjfa-8196	116	6	21	21	NUM
cjfa-8196	116	7	(	(	PUNCT
cjfa-8196	116	8	2	2	NUM
cjfa-8196	116	9	)	)	PUNCT
cjfa-8196	116	10	,	,	PUNCT
cjfa-8196	116	11	219–247	219–247	NUM
cjfa-8196	116	12	.	.	PUNCT
cjfa-8196	117	1	http://dx.doi.org/10.1111/j.1468-0408.2005.00216.x	http://dx.doi.org/10.1111/j.1468-0408.2005.00216.x	PROPN
cjfa-8196	117	2	.	.	PROPN
cjfa-8196	117	3	boguszewski	boguszewski	PROPN
cjfa-8196	117	4	,	,	PUNCT
cjfa-8196	117	5	b.	b.	PROPN
cjfa-8196	117	6	(	(	PUNCT
cjfa-8196	117	7	2012	2012	NUM
cjfa-8196	117	8	)	)	PUNCT
cjfa-8196	117	9	.	.	PUNCT
cjfa-8196	118	1	komunikat	komunikat	PROPN
cjfa-8196	118	2	z	z	PROPN
cjfa-8196	118	3	badań	badań	PROPN
cjfa-8196	118	4	opinii	opinii	ADJ
cjfa-8196	118	5	o	o	PROPN
cjfa-8196	118	6	deregulacji	deregulacji	NOUN
cjfa-8196	118	7	zawodów	zawodów	PROPN
cjfa-8196	118	8	w	w	PROPN
cjfa-8196	118	9	polsce	polsce	PROPN
cjfa-8196	118	10	,	,	PUNCT
cjfa-8196	118	11	fundacja	fundacja	PROPN
cjfa-8196	118	12	centrum	centrum	PROPN
cjfa-8196	118	13	badania	badania	PROPN
cjfa-8196	118	14	opinii	opinii	PROPN
cjfa-8196	118	15	społecznej	społecznej	PROPN
cjfa-8196	118	16	,	,	PUNCT
cjfa-8196	118	17	warsaw	warsaw	PROPN
cjfa-8196	118	18	,	,	PUNCT
cjfa-8196	118	19	bs/92/2012	bs/92/2012	NOUN
cjfa-8196	118	20	,	,	PUNCT
cjfa-8196	118	21	http://www	http://www	PROPN
cjfa-8196	118	22	.	.	PROPN
cjfa-8196	118	23	cbos.pl/spiskom.pol/2012/k_092_12.pdf	cbos.pl/spiskom.pol/2012/k_092_12.pdf	PROPN
cjfa-8196	118	24	(	(	PUNCT
cjfa-8196	118	25	accessed	access	VERB
cjfa-8196	118	26	:	:	PUNCT
cjfa-8196	118	27	12.09.2014	12.09.2014	NUM
cjfa-8196	118	28	)	)	PUNCT
cjfa-8196	118	29	.	.	PUNCT
cjfa-8196	119	1	deangelo	deangelo	PROPN
cjfa-8196	119	2	,	,	PUNCT
cjfa-8196	119	3	l.e	l.e	PROPN
cjfa-8196	119	4	.	.	PROPN
cjfa-8196	119	5	(	(	PUNCT
cjfa-8196	119	6	1981	1981	NUM
cjfa-8196	119	7	)	)	PUNCT
cjfa-8196	119	8	.	.	PUNCT
cjfa-8196	120	1	auditor	auditor	NOUN
cjfa-8196	120	2	size	size	NOUN
cjfa-8196	120	3	and	and	CCONJ
cjfa-8196	120	4	audit	audit	NOUN
cjfa-8196	120	5	quality	quality	NOUN
cjfa-8196	120	6	.	.	PUNCT
cjfa-8196	121	1	journal	journal	NOUN
cjfa-8196	121	2	of	of	ADP
cjfa-8196	121	3	accounting	accounting	NOUN
cjfa-8196	121	4	and	and	CCONJ
cjfa-8196	121	5	economics	economic	NOUN
cjfa-8196	121	6	,	,	PUNCT
cjfa-8196	121	7	3(4	3(4	NUM
cjfa-8196	121	8	)	)	PUNCT
cjfa-8196	121	9	,	,	PUNCT
cjfa-8196	121	10	183–199	183–199	NUM
cjfa-8196	121	11	.	.	PUNCT
cjfa-8196	122	1	http://dx.doi.org/10.1016/0165-4101(81)90002-1	http://dx.doi.org/10.1016/0165-4101(81)90002-1	PROPN
cjfa-8196	122	2	.	.	PUNCT
cjfa-8196	123	1	chung	chung	PROPN
cjfa-8196	123	2	,	,	PUNCT
cjfa-8196	123	3	s.	s.	PROPN
cjfa-8196	123	4	,	,	PUNCT
cjfa-8196	123	5	&	&	CCONJ
cjfa-8196	123	6	narasimhan	narasimhan	PROPN
cjfa-8196	123	7	,	,	PUNCT
cjfa-8196	123	8	r.	r.	PROPN
cjfa-8196	123	9	(	(	PUNCT
cjfa-8196	123	10	2001	2001	NUM
cjfa-8196	123	11	)	)	PUNCT
cjfa-8196	123	12	.	.	PUNCT
cjfa-8196	124	1	perceived	perceive	VERB
cjfa-8196	124	2	value	value	NOUN
cjfa-8196	124	3	of	of	ADP
cjfa-8196	124	4	mandatory	mandatory	ADJ
cjfa-8196	124	5	audits	audits	NOUN
cjfa-8196	124	6	of	of	ADP
cjfa-8196	124	7	small	small	ADJ
cjfa-8196	124	8	companies	company	NOUN
cjfa-8196	124	9	.	.	PUNCT
cjfa-8196	125	1	managerial	managerial	ADJ
cjfa-8196	125	2	auditing	auditing	NOUN
cjfa-8196	125	3	journal	journal	NOUN
cjfa-8196	125	4	,	,	PUNCT
cjfa-8196	125	5	16(3	16(3	PROPN
cjfa-8196	125	6	)	)	PUNCT
cjfa-8196	125	7	,	,	PUNCT
cjfa-8196	125	8	120–123	120–123	NUM
cjfa-8196	125	9	.	.	PUNCT
cjfa-8196	126	1	http://dx.doi.org/10.1108	http://dx.doi.org/10.1108	PROPN
cjfa-8196	126	2	/02686900110385551	/02686900110385551	PUNCT
cjfa-8196	126	3	.	.	PUNCT
cjfa-8196	126	4	ciechan	ciechan	PROPN
cjfa-8196	126	5	-	-	PUNCT
cjfa-8196	126	6	kujawa	kujawa	PROPN
cjfa-8196	126	7	,	,	PUNCT
cjfa-8196	126	8	m.	m.	NOUN
cjfa-8196	126	9	(	(	PUNCT
cjfa-8196	126	10	2014a	2014a	NUM
cjfa-8196	126	11	)	)	PUNCT
cjfa-8196	126	12	.	.	PUNCT
cjfa-8196	127	1	wielowymiarowy	wielowymiarowy	X
cjfa-8196	127	2	audyt	audyt	ADV
cjfa-8196	127	3	biznesowy	biznesowy	VERB
cjfa-8196	127	4	.	.	PUNCT
cjfa-8196	128	1	wartość	wartość	PROPN
cjfa-8196	128	2	dodana	dodana	PROPN
cjfa-8196	128	3	dla	dla	PROPN
cjfa-8196	128	4	organizacji	organizacji	PROPN
cjfa-8196	128	5	i	i	PRON
cjfa-8196	128	6	interesariuszy	interesariuszy	VERB
cjfa-8196	128	7	,	,	PUNCT
cjfa-8196	128	8	wydawnictwo	wydawnictwo	PROPN
cjfa-8196	128	9	naukowe	naukowe	NOUN
cjfa-8196	128	10	umk	umk	PROPN
cjfa-8196	128	11	,	,	PUNCT
cjfa-8196	128	12	toruń	toruń	NOUN
cjfa-8196	128	13	.	.	PUNCT
cjfa-8196	129	1	ciechan	ciechan	PROPN
cjfa-8196	129	2	-	-	PUNCT
cjfa-8196	129	3	kujawa	kujawa	PROPN
cjfa-8196	129	4	,	,	PUNCT
cjfa-8196	129	5	m.	m.	NOUN
cjfa-8196	129	6	(	(	PUNCT
cjfa-8196	129	7	2014b	2014b	NUM
cjfa-8196	129	8	)	)	PUNCT
cjfa-8196	129	9	.	.	PUNCT
cjfa-8196	130	1	atrybuty	atrybuty	PROPN
cjfa-8196	130	2	innowacyjnych	innowacyjnych	PROPN
cjfa-8196	130	3	usług	usług	NOUN
cjfa-8196	130	4	audytorskich	audytorskich	PRON
cjfa-8196	130	5	oraz	oraz	PROPN
cjfa-8196	130	6	determinanty	determinanty	PROPN
cjfa-8196	130	7	ich	ich	PROPN
cjfa-8196	130	8	wdrażania	wdrażania	PROPN
cjfa-8196	130	9	w	w	PROPN
cjfa-8196	130	10	świetle	świetle	PROPN
cjfa-8196	130	11	wyników	wyników	NOUN
cjfa-8196	130	12	badań	badań	NOUN
cjfa-8196	130	13	,	,	PUNCT
cjfa-8196	130	14	[	[	X
cjfa-8196	130	15	in	in	ADP
cjfa-8196	130	16	:]	:]	PROPN
cjfa-8196	130	17	współczesne	współczesne	PROPN
cjfa-8196	130	18	problemy	problemy	PROPN
cjfa-8196	130	19	rachunkowości	rachunkowości	PROPN
cjfa-8196	130	20	w	w	PROPN
cjfa-8196	130	21	teorii	teorii	PROPN
cjfa-8196	130	22	i	i	PRON
cjfa-8196	130	23	praktyce	praktyce	NOUN
cjfa-8196	130	24	,	,	PUNCT
cjfa-8196	130	25	wydawnictwo	wydawnictwo	PROPN
cjfa-8196	130	26	uniwersytetu	uniwersytetu	VERB
cjfa-8196	130	27	warmińskomazurskiego	warmińskomazurskiego	PROPN
cjfa-8196	130	28	w	w	PROPN
cjfa-8196	130	29	olsztynie	olsztynie	PROPN
cjfa-8196	130	30	,	,	PUNCT
cjfa-8196	130	31	olsztyn	olsztyn	PROPN
cjfa-8196	130	32	,	,	PUNCT
cjfa-8196	130	33	63–72	63–72	NUM
cjfa-8196	130	34	.	.	PUNCT
cjfa-8196	131	1	commission	commission	NOUN
cjfa-8196	131	2	staff	staff	NOUN
cjfa-8196	131	3	working	work	VERB
cjfa-8196	131	4	document	document	NOUN
cjfa-8196	131	5	on	on	ADP
cjfa-8196	131	6	the	the	DET
cjfa-8196	131	7	outcome	outcome	NOUN
cjfa-8196	131	8	of	of	ADP
cjfa-8196	131	9	the	the	DET
cjfa-8196	131	10	peer	peer	NOUN
cjfa-8196	131	11	review	review	NOUN
cjfa-8196	131	12	on	on	ADP
cjfa-8196	131	13	legal	legal	ADJ
cjfa-8196	131	14	form	form	NOUN
cjfa-8196	131	15	,	,	PUNCT
cjfa-8196	131	16	shareholding	shareholding	NOUN
cjfa-8196	131	17	and	and	CCONJ
cjfa-8196	131	18	tariff	tariff	NOUN
cjfa-8196	131	19	requirements	requirement	NOUN
cjfa-8196	131	20	under	under	ADP
cjfa-8196	131	21	the	the	DET
cjfa-8196	131	22	services	service	NOUN
cjfa-8196	131	23	directive	directive	NOUN
cjfa-8196	131	24	(	(	PUNCT
cjfa-8196	131	25	2013	2013	NUM
cjfa-8196	131	26	)	)	PUNCT
cjfa-8196	131	27	,	,	PUNCT
cjfa-8196	131	28	com	com	NOUN
cjfa-8196	131	29	(	(	PUNCT
cjfa-8196	131	30	2013)/676	2013)/676	NUM
cjfa-8196	131	31	,	,	PUNCT
cjfa-8196	131	32	brussels	brussels	PROPN
cjfa-8196	131	33	,	,	PUNCT
cjfa-8196	131	34	2.10.2013	2.10.2013	NUM
cjfa-8196	131	35	,	,	PUNCT
cjfa-8196	131	36	swd	swd	PROPN
cjfa-8196	131	37	402	402	NUM
cjfa-8196	131	38	final	final	ADJ
cjfa-8196	131	39	.	.	PUNCT
cjfa-8196	132	1	directive	directive	NOUN
cjfa-8196	132	2	2006/43	2006/43	NUM
cjfa-8196	132	3	/	/	SYM
cjfa-8196	132	4	ec	ec	PROPN
cjfa-8196	132	5	of	of	ADP
cjfa-8196	132	6	the	the	DET
cjfa-8196	132	7	european	european	ADJ
cjfa-8196	132	8	parliament	parliament	NOUN
cjfa-8196	132	9	and	and	CCONJ
cjfa-8196	132	10	of	of	ADP
cjfa-8196	132	11	the	the	DET
cjfa-8196	132	12	council	council	NOUN
cjfa-8196	132	13	of	of	ADP
cjfa-8196	132	14	17	17	NUM
cjfa-8196	132	15	may	may	PROPN
cjfa-8196	132	16	2006	2006	NUM
cjfa-8196	132	17	on	on	ADP
cjfa-8196	132	18	statutory	statutory	ADJ
cjfa-8196	132	19	audit	audit	NOUN
cjfa-8196	132	20	of	of	ADP
cjfa-8196	132	21	annual	annual	ADJ
cjfa-8196	132	22	accounts	account	NOUN
cjfa-8196	132	23	and	and	CCONJ
cjfa-8196	132	24	consolidated	consolidated	ADJ
cjfa-8196	132	25	accounts	account	NOUN
cjfa-8196	132	26	(	(	PUNCT
cjfa-8196	132	27	oj	oj	ADP
cjfa-8196	132	28	l	l	NOUN
cjfa-8196	132	29	157	157	NUM
cjfa-8196	132	30	,	,	PUNCT
cjfa-8196	132	31	9.6.2006	9.6.2006	NUM
cjfa-8196	132	32	)	)	PUNCT
cjfa-8196	132	33	.	.	PUNCT
cjfa-8196	133	1	directive	directive	NOUN
cjfa-8196	133	2	2013/34	2013/34	NUM
cjfa-8196	133	3	/	/	SYM
cjfa-8196	133	4	eu	eu	PROPN
cjfa-8196	133	5	of	of	ADP
cjfa-8196	133	6	the	the	DET
cjfa-8196	133	7	european	european	ADJ
cjfa-8196	133	8	parliament	parliament	NOUN
cjfa-8196	133	9	and	and	CCONJ
cjfa-8196	133	10	of	of	ADP
cjfa-8196	133	11	the	the	DET
cjfa-8196	133	12	council	council	NOUN
cjfa-8196	133	13	of	of	ADP
cjfa-8196	133	14	26	26	NUM
cjfa-8196	133	15	june	june	PROPN
cjfa-8196	133	16	2013	2013	NUM
cjfa-8196	133	17	on	on	ADP
cjfa-8196	133	18	the	the	DET
cjfa-8196	133	19	annual	annual	ADJ
cjfa-8196	133	20	financial	financial	ADJ
cjfa-8196	133	21	statements	statement	NOUN
cjfa-8196	133	22	,	,	PUNCT
cjfa-8196	133	23	consolidated	consolidated	ADJ
cjfa-8196	133	24	financial	financial	ADJ
cjfa-8196	133	25	statements	statement	NOUN
cjfa-8196	133	26	and	and	CCONJ
cjfa-8196	133	27	related	related	ADJ
cjfa-8196	133	28	reports	report	NOUN
cjfa-8196	133	29	of	of	ADP
cjfa-8196	133	30	certain	certain	ADJ
cjfa-8196	133	31	types	type	NOUN
cjfa-8196	133	32	of	of	ADP
cjfa-8196	133	33	undertakings	undertaking	NOUN
cjfa-8196	133	34	,	,	PUNCT
cjfa-8196	133	35	(	(	PUNCT
cjfa-8196	133	36	oj	oj	ADP
cjfa-8196	133	37	l	l	NOUN
cjfa-8196	133	38	182	182	NUM
cjfa-8196	133	39	,	,	PUNCT
cjfa-8196	133	40	29.6.2013	29.6.2013	PROPN
cjfa-8196	133	41	)	)	PUNCT
cjfa-8196	133	42	.	.	PUNCT
cjfa-8196	134	1	directive	directive	NOUN
cjfa-8196	134	2	2014/56	2014/56	NUM
cjfa-8196	134	3	/	/	SYM
cjfa-8196	134	4	eu	eu	PROPN
cjfa-8196	134	5	of	of	ADP
cjfa-8196	134	6	the	the	DET
cjfa-8196	134	7	european	european	ADJ
cjfa-8196	134	8	parliament	parliament	NOUN
cjfa-8196	134	9	and	and	CCONJ
cjfa-8196	134	10	of	of	ADP
cjfa-8196	134	11	the	the	DET
cjfa-8196	134	12	council	council	NOUN
cjfa-8196	134	13	of	of	ADP
cjfa-8196	134	14	16	16	NUM
cjfa-8196	134	15	april	april	PROPN
cjfa-8196	134	16	2014	2014	NUM
cjfa-8196	134	17	amending	amend	VERB
cjfa-8196	134	18	directive	directive	NOUN
cjfa-8196	134	19	2006/43	2006/43	NUM
cjfa-8196	134	20	/	/	SYM
cjfa-8196	134	21	ec	ec	PROPN
cjfa-8196	134	22	on	on	ADP
cjfa-8196	134	23	statutory	statutory	ADJ
cjfa-8196	134	24	audits	audits	NOUN
cjfa-8196	134	25	of	of	ADP
cjfa-8196	134	26	annual	annual	ADJ
cjfa-8196	134	27	accounts	account	NOUN
cjfa-8196	134	28	and	and	CCONJ
cjfa-8196	134	29	consolidated	consolidated	ADJ
cjfa-8196	134	30	accounts	account	NOUN
cjfa-8196	134	31	(	(	PUNCT
cjfa-8196	134	32	oj	oj	ADP
cjfa-8196	134	33	l	l	PROPN
cjfa-8196	134	34	158	158	NUM
cjfa-8196	134	35	,	,	PUNCT
cjfa-8196	134	36	27.5.2014	27.5.2014	NOUN
cjfa-8196	134	37	)	)	PUNCT
cjfa-8196	134	38	.	.	PUNCT
cjfa-8196	135	1	dobija	dobija	PROPN
cjfa-8196	135	2	,	,	PUNCT
cjfa-8196	135	3	d.	d.	PROPN
cjfa-8196	135	4	(	(	PUNCT
cjfa-8196	135	5	2014	2014	NUM
cjfa-8196	135	6	)	)	PUNCT
cjfa-8196	135	7	.	.	PUNCT
cjfa-8196	136	1	audyt	audyt	PROPN
cjfa-8196	136	2	finansowy	finansowy	PROPN
cjfa-8196	136	3	we	we	PRON
cjfa-8196	136	4	współczesnych	współczesnych	VERB
cjfa-8196	136	5	systemach	systemach	NOUN
cjfa-8196	136	6	społecznych	społecznych	PROPN
cjfa-8196	136	7	.	.	PUNCT
cjfa-8196	137	1	funkcje	funkcje	NOUN
cjfa-8196	137	2	i	i	PRON
cjfa-8196	137	3	praktyka	praktyka	VERB
cjfa-8196	137	4	,	,	PUNCT
cjfa-8196	137	5	wolters	wolters	PROPN
cjfa-8196	137	6	kluwer	kluwer	PROPN
cjfa-8196	137	7	s.a	s.a	PROPN
cjfa-8196	137	8	.	.	PROPN
cjfa-8196	137	9	,	,	PUNCT
cjfa-8196	137	10	warsaw	warsaw	PROPN
cjfa-8196	137	11	.	.	PUNCT
cjfa-8196	138	1	gray	gray	PROPN
cjfa-8196	138	2	,	,	PUNCT
cjfa-8196	138	3	r.	r.	PROPN
cjfa-8196	138	4	(	(	PUNCT
cjfa-8196	138	5	2011	2011	NUM
cjfa-8196	138	6	)	)	PUNCT
cjfa-8196	138	7	.	.	PUNCT
cjfa-8196	139	1	thirty	thirty	NUM
cjfa-8196	139	2	years	year	NOUN
cjfa-8196	139	3	of	of	ADP
cjfa-8196	139	4	social	social	ADJ
cjfa-8196	139	5	accounting	accounting	NOUN
cjfa-8196	139	6	,	,	PUNCT
cjfa-8196	139	7	reporting	reporting	NOUN
cjfa-8196	139	8	and	and	CCONJ
cjfa-8196	139	9	auditing	auditing	NOUN
cjfa-8196	139	10	:	:	PUNCT
cjfa-8196	139	11	what	what	PRON
cjfa-8196	139	12	(	(	PUNCT
cjfa-8196	139	13	if	if	SCONJ
cjfa-8196	139	14	anything	anything	PRON
cjfa-8196	139	15	)	)	PUNCT
cjfa-8196	139	16	have	have	AUX
cjfa-8196	139	17	we	we	PRON
cjfa-8196	139	18	learnt	learn	VERB
cjfa-8196	139	19	?	?	PUNCT
cjfa-8196	140	1	business	business	NOUN
cjfa-8196	140	2	ethics	ethic	NOUN
cjfa-8196	140	3	:	:	PUNCT
cjfa-8196	140	4	a	a	DET
cjfa-8196	140	5	european	european	PROPN
cjfa-8196	140	6	review	review	NOUN
cjfa-8196	140	7	,	,	PUNCT
cjfa-8196	140	8	10	10	NUM
cjfa-8196	140	9	(	(	PUNCT
cjfa-8196	140	10	1	1	NUM
cjfa-8196	140	11	)	)	PUNCT
cjfa-8196	140	12	,	,	PUNCT
cjfa-8196	140	13	9–15	9–15	PROPN
cjfa-8196	140	14	.	.	PUNCT
cjfa-8196	141	1	http://	http://	PROPN
cjfa-8196	141	2	dx.doi.org/10.1111/1467-8608.00207	dx.doi.org/10.1111/1467-8608.00207	PROPN
cjfa-8196	141	3	.	.	PUNCT
cjfa-8196	142	1	kinney	kinney	PROPN
cjfa-8196	142	2	(	(	PUNCT
cjfa-8196	142	3	jr	jr	PROPN
cjfa-8196	142	4	)	)	PUNCT
cjfa-8196	142	5	,	,	PUNCT
cjfa-8196	142	6	w.r	w.r	PROPN
cjfa-8196	142	7	.	.	PUNCT
cjfa-8196	142	8	(	(	PUNCT
cjfa-8196	142	9	2005	2005	NUM
cjfa-8196	142	10	)	)	PUNCT
cjfa-8196	142	11	.	.	PUNCT
cjfa-8196	143	1	twenty	twenty	NUM
cjfa-8196	143	2	-	-	PUNCT
cjfa-8196	143	3	five	five	NUM
cjfa-8196	143	4	years	year	NOUN
cjfa-8196	143	5	of	of	ADP
cjfa-8196	143	6	audit	audit	NOUN
cjfa-8196	143	7	deregulation	deregulation	NOUN
cjfa-8196	143	8	and	and	CCONJ
cjfa-8196	143	9	re	re	NOUN
cjfa-8196	143	10	-	-	NOUN
cjfa-8196	143	11	regulation	regulation	NOUN
cjfa-8196	143	12	:	:	PUNCT
cjfa-8196	143	13	what	what	PRON
cjfa-8196	143	14	does	do	AUX
cjfa-8196	143	15	it	it	PRON
cjfa-8196	143	16	mean	mean	VERB
cjfa-8196	143	17	for	for	ADP
cjfa-8196	143	18	2005	2005	NUM
cjfa-8196	143	19	and	and	CCONJ
cjfa-8196	143	20	beyond	beyond	ADP
cjfa-8196	143	21	?	?	PUNCT
cjfa-8196	144	1	auditing	auditing	NOUN
cjfa-8196	144	2	:	:	PUNCT
cjfa-8196	144	3	a	a	DET
cjfa-8196	144	4	journal	journal	NOUN
cjfa-8196	144	5	of	of	ADP
cjfa-8196	144	6	practice	practice	NOUN
cjfa-8196	144	7	&	&	CCONJ
cjfa-8196	144	8	theory	theory	NOUN
cjfa-8196	144	9	,	,	PUNCT
cjfa-8196	144	10	24	24	NUM
cjfa-8196	144	11	,	,	PUNCT
cjfa-8196	144	12	supplement	supplement	NOUN
cjfa-8196	144	13	,	,	PUNCT
cjfa-8196	144	14	89–109	89–109	NUM
cjfa-8196	144	15	.	.	PUNCT
cjfa-8196	145	1	http://dx.doi.org/10.2308/aud.2005.24	http://dx.doi.org/10.2308/aud.2005.24	PROPN
cjfa-8196	145	2	.	.	PUNCT
cjfa-8196	145	3	m.	m.	NOUN
cjfa-8196	145	4	ciechan	ciechan	PROPN
cjfa-8196	145	5	-	-	PUNCT
cjfa-8196	145	6	kujawa76	kujawa76	PROPN
cjfa-8196	145	7	kleiner	kleiner	PROPN
cjfa-8196	145	8	,	,	PUNCT
cjfa-8196	145	9	m.m	m.m	PROPN
cjfa-8196	145	10	.	.	PROPN
cjfa-8196	145	11	,	,	PUNCT
cjfa-8196	145	12	&	&	CCONJ
cjfa-8196	145	13	krueger	krueger	PROPN
cjfa-8196	145	14	,	,	PUNCT
cjfa-8196	145	15	a.b	a.b	PROPN
cjfa-8196	145	16	.	.	PROPN
cjfa-8196	145	17	(	(	PUNCT
cjfa-8196	145	18	2013	2013	NUM
cjfa-8196	145	19	)	)	PUNCT
cjfa-8196	145	20	.	.	PUNCT
cjfa-8196	146	1	analyzing	analyze	VERB
cjfa-8196	146	2	the	the	DET
cjfa-8196	146	3	extent	extent	NOUN
cjfa-8196	146	4	and	and	CCONJ
cjfa-8196	146	5	influence	influence	NOUN
cjfa-8196	146	6	of	of	ADP
cjfa-8196	146	7	occupational	occupational	ADJ
cjfa-8196	146	8	licensing	licensing	NOUN
cjfa-8196	146	9	on	on	ADP
cjfa-8196	146	10	the	the	DET
cjfa-8196	146	11	labor	labor	NOUN
cjfa-8196	146	12	market	market	NOUN
cjfa-8196	146	13	.	.	PUNCT
cjfa-8196	147	1	journal	journal	PROPN
cjfa-8196	147	2	of	of	ADP
cjfa-8196	147	3	labor	labor	NOUN
cjfa-8196	147	4	economics	economic	NOUN
cjfa-8196	147	5	,	,	PUNCT
cjfa-8196	147	6	31	31	NUM
cjfa-8196	147	7	,	,	PUNCT
cjfa-8196	147	8	s1	s1	NOUN
cjfa-8196	147	9	,	,	PUNCT
cjfa-8196	147	10	173	173	NUM
cjfa-8196	147	11	–	–	SYM
cjfa-8196	147	12	202	202	NUM
cjfa-8196	147	13	.	.	PUNCT
cjfa-8196	147	14	http://dx.doi.org/10.1086/669060	http://dx.doi.org/10.1086/669060	NOUN
cjfa-8196	147	15	.	.	PUNCT
cjfa-8196	148	1	komentarz	komentarz	PROPN
cjfa-8196	148	2	do	do	AUX
cjfa-8196	148	3	projektu	projektu	NOUN
cjfa-8196	148	4	ustawy	ustawy	PROPN
cjfa-8196	148	5	o	o	PROPN
cjfa-8196	148	6	zmianie	zmianie	PROPN
cjfa-8196	148	7	ustaw	ustaw	PROPN
cjfa-8196	148	8	regulujących	regulujących	PROPN
cjfa-8196	148	9	warunki	warunki	PROPN
cjfa-8196	148	10	dostępu	dostępu	NOUN
cjfa-8196	148	11	do	do	VERB
cjfa-8196	148	12	wykonywania	wykonywania	PROPN
cjfa-8196	148	13	niektórych	niektórych	PROPN
cjfa-8196	148	14	zawodów	zawodów	PROPN
cjfa-8196	148	15	,	,	PUNCT
cjfa-8196	148	16	przedłożony	przedłożony	PROPN
cjfa-8196	148	17	przez	przez	PROPN
cjfa-8196	148	18	ministra	ministra	PROPN
cjfa-8196	148	19	sprawiedliwości	sprawiedliwości	PROPN
cjfa-8196	148	20	,	,	PUNCT
cjfa-8196	148	21	https://www.premier.gov.pl/wydarzenia/decyzje-rzadu/projekt-ustawy-o-zmianie	https://www.premier.gov.pl/wydarzenia/decyzje-rzadu/projekt-ustawy-o-zmianie	VERB
cjfa-8196	148	22	ustaw-regulujacych-warunki-dostepu-do-wykonywania.html	ustaw-regulujacych-warunki-dostepu-do-wykonywania.html	PROPN
cjfa-8196	148	23	(	(	PUNCT
cjfa-8196	148	24	accessed	access	VERB
cjfa-8196	148	25	:	:	PUNCT
cjfa-8196	148	26	12.08	12.08	NUM
cjfa-8196	148	27	.	.	NUM
cjfa-8196	148	28	2014	2014	NUM
cjfa-8196	148	29	)	)	PUNCT
cjfa-8196	148	30	.	.	PUNCT
cjfa-8196	149	1	kugler	kugler	PROPN
cjfa-8196	149	2	,	,	PUNCT
cjfa-8196	149	3	a.d	a.d	PROPN
cjfa-8196	149	4	.	.	PROPN
cjfa-8196	149	5	,	,	PUNCT
cjfa-8196	149	6	&	&	CCONJ
cjfa-8196	149	7	sauer	sauer	PROPN
cjfa-8196	149	8	,	,	PUNCT
cjfa-8196	149	9	r.m	r.m	PROPN
cjfa-8196	149	10	.	.	PROPN
cjfa-8196	149	11	(	(	PUNCT
cjfa-8196	149	12	2005	2005	NUM
cjfa-8196	149	13	)	)	PUNCT
cjfa-8196	149	14	.	.	PUNCT
cjfa-8196	150	1	doctors	doctor	NOUN
cjfa-8196	150	2	without	without	ADP
cjfa-8196	150	3	borders	border	NOUN
cjfa-8196	150	4	?	?	PUNCT
cjfa-8196	151	1	relicensing	relicense	VERB
cjfa-8196	151	2	requirements	requirement	NOUN
cjfa-8196	151	3	and	and	CCONJ
cjfa-8196	151	4	negative	negative	ADJ
cjfa-8196	151	5	selection	selection	NOUN
cjfa-8196	151	6	in	in	ADP
cjfa-8196	151	7	the	the	DET
cjfa-8196	151	8	market	market	NOUN
cjfa-8196	151	9	for	for	ADP
cjfa-8196	151	10	physicians	physician	NOUN
cjfa-8196	151	11	.	.	PUNCT
cjfa-8196	152	1	journal	journal	PROPN
cjfa-8196	152	2	of	of	ADP
cjfa-8196	152	3	labor	labor	NOUN
cjfa-8196	152	4	economics	economic	NOUN
cjfa-8196	152	5	,	,	PUNCT
cjfa-8196	152	6	23	23	NUM
cjfa-8196	152	7	(	(	PUNCT
cjfa-8196	152	8	3	3	NUM
cjfa-8196	152	9	)	)	PUNCT
cjfa-8196	152	10	,	,	PUNCT
cjfa-8196	152	11	437–465	437–465	NUM
cjfa-8196	152	12	.	.	PUNCT
cjfa-8196	153	1	http://dx.doi.org/10.1086/430283	http://dx.doi.org/10.1086/430283	PROPN
cjfa-8196	153	2	.	.	PUNCT
cjfa-8196	154	1	maciejewska	maciejewska	PROPN
cjfa-8196	154	2	,	,	PUNCT
cjfa-8196	154	3	i.	i.	PROPN
cjfa-8196	154	4	(	(	PUNCT
cjfa-8196	154	5	2014	2014	NUM
cjfa-8196	154	6	)	)	PUNCT
cjfa-8196	154	7	.	.	PUNCT
cjfa-8196	155	1	implementacja	implementacja	PROPN
cjfa-8196	155	2	dyrektywy	dyrektywy	PROPN
cjfa-8196	155	3	34	34	NUM
cjfa-8196	155	4	–	–	PUNCT
cjfa-8196	155	5	szansa	szansa	PROPN
cjfa-8196	155	6	czy	czy	PROPN
cjfa-8196	155	7	zagrożenie	zagrożenie	PROPN
cjfa-8196	155	8	dla	dla	PROPN
cjfa-8196	155	9	przyszłości	przyszłości	PROPN
cjfa-8196	155	10	zawodu	zawodu	PROPN
cjfa-8196	155	11	biegłego	biegłego	PROPN
cjfa-8196	155	12	rewidenta	rewidenta	PROPN
cjfa-8196	155	13	w	w	PROPN
cjfa-8196	155	14	polsce	polsce	PROPN
cjfa-8196	155	15	?	?	PUNCT
cjfa-8196	155	16	,	,	PUNCT
cjfa-8196	155	17	http://abc.online.wolterskluwer	http://abc.online.wolterskluwer	NOUN
cjfa-8196	155	18	.	.	PUNCT
cjfa-8196	156	1	plwkplonline	plwkplonline	PROPN
cjfa-8196	156	2	(	(	PUNCT
cjfa-8196	156	3	accessed	access	VERB
cjfa-8196	156	4	:	:	PUNCT
cjfa-8196	156	5	12.09.2014	12.09.2014	NUM
cjfa-8196	156	6	)	)	PUNCT
cjfa-8196	156	7	.	.	PUNCT
cjfa-8196	157	1	mcmeeking	mcmeeke	VERB
cjfa-8196	157	2	,	,	PUNCT
cjfa-8196	157	3	k.p	k.p	PROPN
cjfa-8196	157	4	.	.	PROPN
cjfa-8196	157	5	,	,	PUNCT
cjfa-8196	157	6	peasnell	peasnell	PROPN
cjfa-8196	157	7	,	,	PUNCT
cjfa-8196	157	8	k.v	k.v	PROPN
cjfa-8196	157	9	.	.	PROPN
cjfa-8196	157	10	,	,	PUNCT
cjfa-8196	157	11	&	&	CCONJ
cjfa-8196	157	12	pope	pope	PROPN
cjfa-8196	157	13	,	,	PUNCT
cjfa-8196	157	14	p.f	p.f	PROPN
cjfa-8196	157	15	.	.	PROPN
cjfa-8196	157	16	(	(	PUNCT
cjfa-8196	157	17	2007	2007	NUM
cjfa-8196	157	18	)	)	PUNCT
cjfa-8196	157	19	.	.	PUNCT
cjfa-8196	158	1	the	the	DET
cjfa-8196	158	2	effect	effect	NOUN
cjfa-8196	158	3	of	of	ADP
cjfa-8196	158	4	large	large	ADJ
cjfa-8196	158	5	audit	audit	NOUN
cjfa-8196	158	6	firm	firm	NOUN
cjfa-8196	158	7	mergers	merger	NOUN
cjfa-8196	158	8	on	on	ADP
cjfa-8196	158	9	audit	audit	NOUN
cjfa-8196	158	10	pricing	pricing	NOUN
cjfa-8196	158	11	in	in	ADP
cjfa-8196	158	12	the	the	DET
cjfa-8196	158	13	uk	uk	PROPN
cjfa-8196	158	14	.	.	PROPN
cjfa-8196	158	15	accounting	accounting	PROPN
cjfa-8196	158	16	and	and	CCONJ
cjfa-8196	158	17	business	business	NOUN
cjfa-8196	158	18	research	research	NOUN
cjfa-8196	158	19	,	,	PUNCT
cjfa-8196	158	20	37	37	NUM
cjfa-8196	158	21	(	(	PUNCT
cjfa-8196	158	22	4	4	NUM
cjfa-8196	158	23	)	)	PUNCT
cjfa-8196	158	24	,	,	PUNCT
cjfa-8196	158	25	301–319	301–319	NUM
cjfa-8196	158	26	.	.	PUNCT
cjfa-8196	159	1	http://dx.doi.org/10.1080/00014788.2007.9663314	http://dx.doi.org/10.1080/00014788.2007.9663314	NOUN
cjfa-8196	159	2	.	.	PUNCT
cjfa-8196	159	3	moizer	moizer	NOUN
cjfa-8196	159	4	,	,	PUNCT
cjfa-8196	159	5	p.	p.	NOUN
cjfa-8196	159	6	,	,	PUNCT
cjfa-8196	159	7	&	&	CCONJ
cjfa-8196	159	8	turley	turley	PROPN
cjfa-8196	159	9	,	,	PUNCT
cjfa-8196	159	10	s.	s.	PROPN
cjfa-8196	159	11	(	(	PUNCT
cjfa-8196	159	12	1989	1989	NUM
cjfa-8196	159	13	)	)	PUNCT
cjfa-8196	159	14	.	.	PUNCT
cjfa-8196	160	1	changes	change	NOUN
cjfa-8196	160	2	in	in	ADP
cjfa-8196	160	3	the	the	DET
cjfa-8196	160	4	uk	uk	PROPN
cjfa-8196	160	5	market	market	NOUN
cjfa-8196	160	6	for	for	ADP
cjfa-8196	160	7	audit	audit	NOUN
cjfa-8196	160	8	services	service	NOUN
cjfa-8196	160	9	:	:	PUNCT
cjfa-8196	160	10	1972–1982	1972–1982	NUM
cjfa-8196	160	11	.	.	PUNCT
cjfa-8196	160	12	journal	journal	PROPN
cjfa-8196	160	13	of	of	ADP
cjfa-8196	160	14	business	business	NOUN
cjfa-8196	160	15	finance	finance	PROPN
cjfa-8196	160	16	&	&	CCONJ
cjfa-8196	160	17	accounting	accounting	PROPN
cjfa-8196	160	18	,	,	PUNCT
cjfa-8196	160	19	16(1	16(1	NUM
cjfa-8196	160	20	)	)	PUNCT
cjfa-8196	160	21	,	,	PUNCT
cjfa-8196	160	22	41–53	41–53	NUM
cjfa-8196	160	23	.	.	PUNCT
cjfa-8196	161	1	doi	doi	NOUN
cjfa-8196	161	2	:	:	PUNCT
cjfa-8196	161	3	10.1111	10.1111	NUM
cjfa-8196	161	4	/	/	SYM
cjfa-8196	161	5	j.14685957.1989.tb00003.x	j.14685957.1989.tb00003.x	PROPN
cjfa-8196	161	6	.	.	PUNCT
cjfa-8196	162	1	pierce	pierce	PROPN
cjfa-8196	162	2	,	,	PUNCT
cjfa-8196	162	3	b.	b.	PROPN
cjfa-8196	162	4	,	,	PUNCT
cjfa-8196	162	5	&	&	CCONJ
cjfa-8196	162	6	sweeney	sweeney	PROPN
cjfa-8196	162	7	,	,	PUNCT
cjfa-8196	162	8	b.	b.	PROPN
cjfa-8196	162	9	(	(	PUNCT
cjfa-8196	162	10	2004	2004	NUM
cjfa-8196	162	11	)	)	PUNCT
cjfa-8196	162	12	.	.	PUNCT
cjfa-8196	163	1	cost	cost	NOUN
cjfa-8196	163	2	-	-	PUNCT
cjfa-8196	163	3	quality	quality	NOUN
cjfa-8196	163	4	conflict	conflict	NOUN
cjfa-8196	163	5	in	in	ADP
cjfa-8196	163	6	audit	audit	NOUN
cjfa-8196	163	7	firms	firm	NOUN
cjfa-8196	163	8	:	:	PUNCT
cjfa-8196	163	9	an	an	DET
cjfa-8196	163	10	empirical	empirical	ADJ
cjfa-8196	163	11	investigation	investigation	NOUN
cjfa-8196	163	12	.	.	PUNCT
cjfa-8196	164	1	european	european	ADJ
cjfa-8196	164	2	accounting	accounting	PROPN
cjfa-8196	164	3	review	review	PROPN
cjfa-8196	164	4	,	,	PUNCT
cjfa-8196	164	5	13(3	13(3	NUM
cjfa-8196	164	6	)	)	PUNCT
cjfa-8196	164	7	,	,	PUNCT
cjfa-8196	164	8	415–441	415–441	NUM
cjfa-8196	164	9	.	.	PUNCT
cjfa-8196	165	1	doi	doi	NOUN
cjfa-8196	165	2	:	:	PUNCT
cjfa-8196	165	3	10.1080/09638	10.1080/09638	NUM
cjfa-8196	165	4	18042000216794	18042000216794	NUM
cjfa-8196	165	5	.	.	PUNCT
cjfa-8196	166	1	rogoziński	rogoziński	NOUN
cjfa-8196	166	2	,	,	PUNCT
cjfa-8196	166	3	k.	k.	PROPN
cjfa-8196	166	4	(	(	PUNCT
cjfa-8196	166	5	2012	2012	NUM
cjfa-8196	166	6	)	)	PUNCT
cjfa-8196	166	7	.	.	PUNCT
cjfa-8196	167	1	zarządzanie	zarządzanie	PROPN
cjfa-8196	167	2	wartością	wartością	PROPN
cjfa-8196	167	3	z	z	PROPN
cjfa-8196	167	4	klientem	klientem	PROPN
cjfa-8196	167	5	,	,	PUNCT
cjfa-8196	167	6	wolters	wolters	PROPN
cjfa-8196	167	7	kluwer	kluwer	PROPN
cjfa-8196	167	8	polska	polska	PROPN
cjfa-8196	167	9	sp	sp	PROPN
cjfa-8196	167	10	.	.	PROPN
cjfa-8196	167	11	z	z	PROPN
cjfa-8196	167	12	o.o	o.o	PROPN
cjfa-8196	167	13	,	,	PUNCT
cjfa-8196	167	14	warsaw	warsaw	PROPN
cjfa-8196	167	15	.	.	PUNCT
cjfa-8196	168	1	seow	seow	PROPN
cjfa-8196	168	2	,	,	PUNCT
cjfa-8196	168	3	j	j	PROPN
cjfa-8196	168	4	-	-	PUNCT
cjfa-8196	168	5	l.	l.	PROPN
cjfa-8196	168	6	(	(	PUNCT
cjfa-8196	168	7	2001	2001	NUM
cjfa-8196	168	8	)	)	PUNCT
cjfa-8196	168	9	.	.	PUNCT
cjfa-8196	169	1	the	the	DET
cjfa-8196	169	2	demand	demand	NOUN
cjfa-8196	169	3	for	for	ADP
cjfa-8196	169	4	the	the	DET
cjfa-8196	169	5	uk	uk	PROPN
cjfa-8196	169	6	small	small	ADJ
cjfa-8196	169	7	company	company	NOUN
cjfa-8196	169	8	audit	audit	NOUN
cjfa-8196	169	9	–	–	PUNCT
cjfa-8196	169	10	an	an	DET
cjfa-8196	169	11	agency	agency	NOUN
cjfa-8196	169	12	perspective	perspective	NOUN
cjfa-8196	169	13	.	.	PUNCT
cjfa-8196	170	1	international	international	ADJ
cjfa-8196	170	2	small	small	ADJ
cjfa-8196	170	3	business	business	NOUN
cjfa-8196	170	4	journal	journal	NOUN
cjfa-8196	170	5	,	,	PUNCT
cjfa-8196	170	6	19(2	19(2	NUM
cjfa-8196	170	7	)	)	PUNCT
cjfa-8196	170	8	,	,	PUNCT
cjfa-8196	170	9	61–79	61–79	ADV
cjfa-8196	170	10	.	.	PUNCT
cjfa-8196	171	1	doi	doi	NOUN
cjfa-8196	171	2	:	:	PUNCT
cjfa-8196	171	3	10.1177/0266242601192004	10.1177/0266242601192004	NUM
cjfa-8196	171	4	.	.	PUNCT
cjfa-8196	172	1	sou	sou	PROPN
cjfa-8196	172	2	2008:32	2008:32	NUM
cjfa-8196	172	3	(	(	PUNCT
cjfa-8196	172	4	2008	2008	NUM
cjfa-8196	172	5	)	)	PUNCT
cjfa-8196	172	6	,	,	PUNCT
cjfa-8196	172	7	avskaffande	avskaffande	ADP
cjfa-8196	172	8	av	av	PROPN
cjfa-8196	172	9	revisionsplikten	revisionsplikten	ADJ
cjfa-8196	172	10	för	för	PROPN
cjfa-8196	172	11	små	små	NOUN
cjfa-8196	172	12	företag	företag	NOUN
cjfa-8196	172	13	.	.	PUNCT
cjfa-8196	173	1	abolition	abolition	NOUN
cjfa-8196	173	2	of	of	ADP
cjfa-8196	173	3	the	the	DET
cjfa-8196	173	4	statutory	statutory	ADJ
cjfa-8196	173	5	audit	audit	NOUN
cjfa-8196	173	6	for	for	ADP
cjfa-8196	173	7	small	small	ADJ
cjfa-8196	173	8	firms	firm	NOUN
cjfa-8196	173	9	,	,	PUNCT
cjfa-8196	173	10	stockholm	stockholm	PROPN
cjfa-8196	173	11	,	,	PUNCT
cjfa-8196	173	12	justitiedepartementet	justitiedepartementet	NOUN
cjfa-8196	173	13	.	.	PUNCT
cjfa-8196	174	1	ślebzak	ślebzak	ADJ
cjfa-8196	174	2	,	,	PUNCT
cjfa-8196	174	3	m.	m.	NOUN
cjfa-8196	174	4	,	,	PUNCT
cjfa-8196	174	5	&	&	CCONJ
cjfa-8196	174	6	ślebzak	ślebzak	PROPN
cjfa-8196	174	7	,	,	PUNCT
cjfa-8196	174	8	k.	k.	PROPN
cjfa-8196	174	9	(	(	PUNCT
cjfa-8196	174	10	2014	2014	NUM
cjfa-8196	174	11	)	)	PUNCT
cjfa-8196	174	12	.	.	PUNCT
cjfa-8196	175	1	spodziewane	spodziewane	NOUN
cjfa-8196	175	2	zmiany	zmiany	NOUN
cjfa-8196	175	3	ustawy	ustawy	PROPN
cjfa-8196	175	4	o	o	PROPN
cjfa-8196	176	1	rachunkowości	rachunkowości	PROPN
cjfa-8196	177	1	a	a	DET
cjfa-8196	177	2	obligatoryjne	obligatoryjne	NOUN
cjfa-8196	177	3	badania	badania	NOUN
cjfa-8196	177	4	sprawozdań	sprawozdań	ADJ
cjfa-8196	177	5	finansowych	finansowych	PROPN
cjfa-8196	177	6	.	.	PUNCT
cjfa-8196	178	1	rachunkowość	rachunkowość	NOUN
cjfa-8196	178	2	,	,	PUNCT
cjfa-8196	178	3	8	8	NUM
cjfa-8196	178	4	,	,	PUNCT
cjfa-8196	178	5	2–6	2–6	NOUN
cjfa-8196	178	6	.	.	PROPN
cjfa-8196	178	7	świderska	świderska	PROPN
cjfa-8196	178	8	,	,	PUNCT
cjfa-8196	178	9	g.	g.	PROPN
cjfa-8196	178	10	k.	k.	PROPN
cjfa-8196	178	11	,	,	PUNCT
cjfa-8196	178	12	gruszczyński	gruszczyński	PROPN
cjfa-8196	178	13	,	,	PUNCT
cjfa-8196	178	14	m.	m.	NOUN
cjfa-8196	178	15	,	,	PUNCT
cjfa-8196	178	16	borowski	borowski	PROPN
cjfa-8196	178	17	,	,	PUNCT
cjfa-8196	178	18	s.	s.	PROPN
cjfa-8196	178	19	,	,	PUNCT
cjfa-8196	178	20	karioen	karioen	PROPN
cjfa-8196	178	21	,	,	PUNCT
cjfa-8196	178	22	m.	m.	NOUN
cjfa-8196	178	23	,	,	PUNCT
cjfa-8196	178	24	karwowski	karwowski	PROPN
cjfa-8196	178	25	,	,	PUNCT
cjfa-8196	178	26	m.	m.	NOUN
cjfa-8196	178	27	,	,	PUNCT
cjfa-8196	178	28	&	&	CCONJ
cjfa-8196	178	29	pielaszek	pielaszek	PROPN
cjfa-8196	178	30	,	,	PUNCT
cjfa-8196	178	31	m.	m.	NOUN
cjfa-8196	178	32	(	(	PUNCT
cjfa-8196	178	33	2010	2010	NUM
cjfa-8196	178	34	)	)	PUNCT
cjfa-8196	178	35	.	.	PUNCT
cjfa-8196	179	1	wpływ	wpływ	PROPN
cjfa-8196	179	2	zakresu	zakresu	PROPN
cjfa-8196	179	3	ujawnionych	ujawnionych	PROPN
cjfa-8196	179	4	informacji	informacji	NOUN
cjfa-8196	179	5	na	na	PROPN
cjfa-8196	179	6	poprawę	poprawę	ADJ
cjfa-8196	179	7	ochrony	ochrony	NOUN
cjfa-8196	179	8	inwestorów	inwestorów	PROPN
cjfa-8196	179	9	oraz	oraz	PROPN
cjfa-8196	179	10	pozycję	pozycję	NOUN
cjfa-8196	179	11	konkurencyjną	konkurencyjną	PROPN
cjfa-8196	179	12	emitentów	emitentów	PROPN
cjfa-8196	179	13	papierów	papierów	PROPN
cjfa-8196	179	14	wartościowych	wartościowych	PROPN
cjfa-8196	179	15	,	,	PUNCT
cjfa-8196	179	16	[	[	X
cjfa-8196	179	17	in	in	ADP
cjfa-8196	179	18	:]	:]	PROPN
cjfa-8196	179	19	studia	studia	PROPN
cjfa-8196	179	20	i	i	PROPN
cjfa-8196	179	21	prace	prace	VERB
cjfa-8196	179	22	uniwersytetu	uniwersytetu	VERB
cjfa-8196	179	23	ekonomicznego	ekonomicznego	PROPN
cjfa-8196	179	24	w	w	PROPN
cjfa-8196	179	25	krakowie	krakowie	PROPN
cjfa-8196	179	26	,	,	PUNCT
cjfa-8196	179	27	14(2	14(2	NUM
cjfa-8196	179	28	)	)	PUNCT
cjfa-8196	179	29	,	,	PUNCT
cjfa-8196	179	30	260–269	260–269	NUM
cjfa-8196	179	31	.	.	PUNCT
cjfa-8196	180	1	ustawa	ustawa	PROPN
cjfa-8196	180	2	z	z	PROPN
cjfa-8196	180	3	29	29	NUM
cjfa-8196	180	4	maja	maja	NOUN
cjfa-8196	180	5	2014	2014	NUM
cjfa-8196	180	6	r.	r.	PROPN
cjfa-8196	180	7	o	o	PROPN
cjfa-8196	180	8	ułatwieniu	ułatwieniu	ADJ
cjfa-8196	180	9	dostępu	dostępu	PROPN
cjfa-8196	180	10	do	do	VERB
cjfa-8196	180	11	wykonywania	wykonywania	PROPN
cjfa-8196	180	12	niektórych	niektórych	PROPN
cjfa-8196	180	13	zawodów	zawodów	PROPN
cjfa-8196	180	14	regulowanych	regulowanych	PROPN
cjfa-8196	180	15	,	,	PUNCT
cjfa-8196	181	1	dz	dz	PROPN
cjfa-8196	181	2	.	.	PUNCT
cjfa-8196	181	3	u.	u.	PROPN
cjfa-8196	181	4	2014	2014	NUM
cjfa-8196	181	5	,	,	PUNCT
cjfa-8196	181	6	poz	poz	PROPN
cjfa-8196	181	7	.	.	PUNCT
cjfa-8196	181	8	768	768	NUM
cjfa-8196	181	9	.	.	PUNCT
cjfa-8196	182	1	the	the	DET
cjfa-8196	182	2	role	role	NOUN
cjfa-8196	182	3	of	of	ADP
cjfa-8196	182	4	innovation	innovation	NOUN
cjfa-8196	182	5	in	in	ADP
cjfa-8196	182	6	the	the	DET
cjfa-8196	182	7	professional	professional	ADJ
cjfa-8196	182	8	services	service	NOUN
cjfa-8196	182	9	industry	industry	NOUN
cjfa-8196	182	10	(	(	PUNCT
cjfa-8196	182	11	2013	2013	NUM
cjfa-8196	182	12	)	)	PUNCT
cjfa-8196	182	13	,	,	PUNCT
cjfa-8196	182	14	fti	fti	PROPN
cjfa-8196	182	15	consulting	consulting	PROPN
cjfa-8196	182	16	,	,	PUNCT
cjfa-8196	182	17	www.fticonsulting.com/global2/media/collateral/united-states/innovation-index.pdf	www.fticonsulting.com/global2/media/collateral/united-states/innovation-index.pdf	PROPN
cjfa-8196	182	18	(	(	PUNCT
cjfa-8196	182	19	accessed	access	VERB
cjfa-8196	182	20	:	:	PUNCT
cjfa-8196	182	21	07.09.2014	07.09.2014	NUM
cjfa-8196	182	22	)	)	PUNCT
cjfa-8196	182	23	.	.	PUNCT
cjfa-8196	183	1	tabone	tabone	NOUN
cjfa-8196	183	2	,	,	PUNCT
cjfa-8196	183	3	n.	n.	NOUN
cjfa-8196	183	4	,	,	PUNCT
cjfa-8196	183	5	&	&	CCONJ
cjfa-8196	183	6	baldacchino	baldacchino	PROPN
cjfa-8196	183	7	,	,	PUNCT
cjfa-8196	183	8	p.	p.	NOUN
cjfa-8196	183	9	j.	j.	PROPN
cjfa-8196	183	10	(	(	PUNCT
cjfa-8196	183	11	2003	2003	NUM
cjfa-8196	183	12	)	)	PUNCT
cjfa-8196	183	13	.	.	PUNCT
cjfa-8196	184	1	the	the	DET
cjfa-8196	184	2	statutory	statutory	ADJ
cjfa-8196	184	3	audit	audit	NOUN
cjfa-8196	184	4	in	in	ADP
cjfa-8196	184	5	owner	owner	NOUN
cjfa-8196	184	6	-	-	PUNCT
cjfa-8196	184	7	managed	manage	VERB
cjfa-8196	184	8	companies	company	NOUN
cjfa-8196	184	9	in	in	ADP
cjfa-8196	184	10	malta	malta	PROPN
cjfa-8196	184	11	.	.	PUNCT
cjfa-8196	185	1	managerial	managerial	ADJ
cjfa-8196	185	2	audit	audit	NOUN
cjfa-8196	185	3	journal	journal	NOUN
cjfa-8196	185	4	,	,	PUNCT
cjfa-8196	185	5	18(5	18(5	NUM
cjfa-8196	185	6	)	)	PUNCT
cjfa-8196	185	7	,	,	PUNCT
cjfa-8196	185	8	387–398	387–398	NUM
cjfa-8196	185	9	.	.	PUNCT
cjfa-8196	186	1	http://dx.doi	http://dx.doi	NOUN
cjfa-8196	186	2	.	.	PUNCT
cjfa-8196	187	1	org/10.1108/02686900310476855	org/10.1108/02686900310476855	PROPN
cjfa-8196	187	2	.	.	PUNCT
cjfa-8196	188	1	professional	professional	ADJ
cjfa-8196	188	2	financial	financial	ADJ
cjfa-8196	188	3	and	and	CCONJ
cjfa-8196	188	4	accounting	accounting	NOUN
cjfa-8196	188	5	services	service	NOUN
cjfa-8196	188	6	…	…	PUNCT
cjfa-8196	188	7	77	77	NUM
cjfa-8196	188	8	watts	watt	NOUN
cjfa-8196	188	9	,	,	PUNCT
cjfa-8196	188	10	r.l	r.l	PROPN
cjfa-8196	188	11	.	.	PROPN
cjfa-8196	188	12	,	,	PUNCT
cjfa-8196	188	13	&	&	CCONJ
cjfa-8196	188	14	zimmerman	zimmerman	PROPN
cjfa-8196	188	15	,	,	PUNCT
cjfa-8196	188	16	j.	j.	PROPN
cjfa-8196	188	17	l.	l.	PROPN
cjfa-8196	188	18	(	(	PUNCT
cjfa-8196	188	19	1981	1981	NUM
cjfa-8196	188	20	)	)	PUNCT
cjfa-8196	188	21	,	,	PUNCT
cjfa-8196	188	22	the	the	DET
cjfa-8196	188	23	markets	market	NOUN
cjfa-8196	188	24	for	for	ADP
cjfa-8196	188	25	independence	independence	NOUN
cjfa-8196	188	26	and	and	CCONJ
cjfa-8196	188	27	independent	independent	ADJ
cjfa-8196	188	28	auditors	auditor	NOUN
cjfa-8196	188	29	,	,	PUNCT
cjfa-8196	188	30	working	working	NOUN
cjfa-8196	188	31	paper	paper	NOUN
cjfa-8196	188	32	,	,	PUNCT
cjfa-8196	188	33	university	university	NOUN
cjfa-8196	188	34	of	of	ADP
cjfa-8196	188	35	rochester	rochester	PROPN
cjfa-8196	188	36	.	.	PUNCT
cjfa-8196	189	1	wiśniewska	wiśniewska	PROPN
cjfa-8196	189	2	,	,	PUNCT
cjfa-8196	189	3	j.	j.	PROPN
cjfa-8196	189	4	(	(	PUNCT
cjfa-8196	189	5	2013	2013	NUM
cjfa-8196	189	6	)	)	PUNCT
cjfa-8196	189	7	.	.	PUNCT
cjfa-8196	190	1	klasyfikacja	klasyfikacja	PROPN
cjfa-8196	190	2	usług	usług	NOUN
cjfa-8196	190	3	wykonywanych	wykonywanych	PROPN
cjfa-8196	190	4	przez	przez	NOUN
cjfa-8196	190	5	biegłych	biegłych	PROPN
cjfa-8196	190	6	rewidentów	rewidentów	NOUN
cjfa-8196	190	7	.	.	PUNCT
cjfa-8196	191	1	copernican	copernican	PROPN
cjfa-8196	191	2	journal	journal	PROPN
cjfa-8196	191	3	finance	finance	PROPN
cjfa-8196	191	4	&	&	CCONJ
cjfa-8196	191	5	accounting	accounting	PROPN
cjfa-8196	191	6	,	,	PUNCT
cjfa-8196	191	7	2(2	2(2	NUM
cjfa-8196	191	8	)	)	PUNCT
cjfa-8196	191	9	,	,	PUNCT
cjfa-8196	191	10	203–214	203–214	NUM
cjfa-8196	191	11	.	.	PUNCT
cjfa-8196	192	1	http://dx.doi	http://dx.doi	NOUN
cjfa-8196	192	2	.	.	PUNCT
cjfa-8196	193	1	org/10.12775	org/10.12775	PROPN
cjfa-8196	193	2	/	/	SYM
cjfa-8196	193	3	cjfa.2013.024	cjfa.2013.024	PROPN
cjfa-8196	193	4	.	.	PUNCT