id	sid	eid	entity	type
absel-1256	1	1	22,1995 229	CARDINAL
absel-1256	1	2	m. bruton	PERSON
absel-1256	1	3	university of san diego gary p. schneider, university of san diego	ORG
absel-1256	1	4	christopher m. juracka	PERSON
absel-1256	1	5	waterhouse	ORG
absel-1256	12	1	bruce	ORG
absel-1256	12	2	1993	DATE
absel-1256	12	3	specht	GPE
absel-1256	12	4	sandlin	GPE
absel-1256	12	5	1991	DATE
absel-1256	19	1	four	CARDINAL
absel-1256	24	1	four	CARDINAL
absel-1256	24	2	four	CARDINAL
absel-1256	25	1	first	ORDINAL
absel-1256	26	1	1991	DATE
absel-1256	26	2	fasb	ORG
absel-1256	26	3	1990	DATE
absel-1256	26	4	1991	DATE
absel-1256	35	1	two months	DATE
absel-1256	36	1	22,1995 230	CARDINAL
absel-1256	37	1	aicpa	ORG
absel-1256	37	2	1994	DATE
absel-1256	38	1	second	ORDINAL
absel-1256	38	2	annual	DATE
absel-1256	39	1	three weeks	DATE
absel-1256	39	2	one week	DATE
absel-1256	39	3	two weeks	DATE
absel-1256	41	1	arens & loebbecke	ORG
absel-1256	41	2	1994	DATE
absel-1256	41	3	5	CARDINAL
absel-1256	43	1	five	CARDINAL
absel-1256	46	1	thirty	CARDINAL
absel-1256	46	2	seven	CARDINAL
absel-1256	53	1	1986	DATE
absel-1256	56	1	san diego	GPE
absel-1256	64	1	adler	PERSON
absel-1256	64	2	j., p. delaney	PERSON
absel-1256	64	3	b. epstein	PERSON
absel-1256	64	4	m. foran	PERSON
absel-1256	64	5	n.y	GPE
absel-1256	65	1	john wiley & sons	ORG
absel-1256	65	2	1991	DATE
absel-1256	66	1	american institute of certified public accountants	ORG
absel-1256	66	2	june 1994	DATE
absel-1256	66	3	a.	PERSON
absel-1256	66	4	j. loebbecke	PERSON
absel-1256	66	5	prentice hall	ORG
absel-1256	66	6	englewood cliffs	GPE
absel-1256	66	7	nj	ORG
absel-1256	66	8	prentice-hall	ORG
absel-1256	66	9	1994	DATE
absel-1256	67	1	bruce	PERSON
absel-1256	67	2	24	CARDINAL
absel-1256	67	3	2	CARDINAL
absel-1256	67	4	november december 1993	DATE
absel-1256	68	1	76-80	DATE
absel-1256	69	1	d.	NORP
absel-1256	69	2	november 1986	DATE
absel-1256	69	3	106	CARDINAL
absel-1256	70	1	ct financial accounting foundation	ORG
absel-1256	70	2	1990	DATE
absel-1256	71	1	22,1995	CARDINAL
absel-1256	71	2	231	CARDINAL
absel-1256	71	3	91	CARDINAL
absel-1256	71	4	1991	DATE
absel-1256	72	1	specht l.	PERSON
absel-1256	72	2	sandlin	ORG
absel-1256	72	3	22	DATE
absel-1256	72	4	2	CARDINAL
absel-1256	72	5	june 1991	DATE
absel-1256	73	1	196	CARDINAL
absel-1256	73	2	22	CARDINAL
absel-1256	73	3	1995	DATE
absel-1256	75	1	1994	DATE
absel-1256	75	2	3ed	ORG
absel-1256	75	3	tqm	ORG
absel-1256	75	4	indonesian	NORP
absel-1256	76	1	chudesno, inc.	ORG
absel-1256	77	1	jungian	NORP
absel-1256	78	1	maquiladora, inc.	ORG
absel-1256	78	2	three	CARDINAL