id	sid	eid	entity	type
absel-1778	1	1	17	CARDINAL
absel-1778	1	2	105	CARDINAL
absel-1778	1	3	doug laufer	PERSON
absel-1778	1	4	larry watkins	PERSON
absel-1778	1	5	northern arizona university	ORG
absel-1778	11	1	one	CARDINAL
absel-1778	19	1	first	ORDINAL
absel-1778	20	1	aicpa	ORG
absel-1778	20	2	1977	DATE
absel-1778	20	3	6	CARDINAL
absel-1778	25	1	lau	PERSON
absel-1778	25	2	jelinek	ORG
absel-1778	25	3	1984	DATE
absel-1778	26	1	rubin	PERSON
absel-1778	27	1	1971	DATE
absel-1778	41	1	1988	DATE
absel-1778	42	1	17	CARDINAL
absel-1778	42	2	106	CARDINAL
absel-1778	43	1	[mitchell	PERSON
absel-1778	43	2	1988	DATE
absel-1778	43	3	1985	DATE
absel-1778	43	4	bergin, 1983	ORG
absel-1778	43	5	baldwin and howe, 1982].	ORG
absel-1778	50	1	ingram	ORG
absel-1778	50	2	peterson	PERSON
absel-1778	50	3	1987	DATE
absel-1778	50	4	clark	PERSON
absel-1778	50	5	sweeney	ORG
absel-1778	50	6	1985	DATE
absel-1778	50	7	willis	PERSON
absel-1778	50	8	1984	DATE
absel-1778	50	9	johnson	PERSON
absel-1778	50	10	1983	DATE
absel-1778	50	11	delaney	ORG
absel-1778	51	1	al, 1979]	ORG
absel-1778	57	1	neely	ORG
absel-1778	57	2	1977	DATE
absel-1778	57	3	1966	DATE
absel-1778	59	1	khan	GPE
absel-1778	59	2	1973	DATE
absel-1778	68	1	first	ORDINAL
absel-1778	73	1	1979	DATE
absel-1778	76	1	two	CARDINAL
absel-1778	77	1	second	ORDINAL
absel-1778	79	1	first	ORDINAL
absel-1778	83	1	northern arizona university	ORG
absel-1778	83	2	weber state college	ORG
absel-1778	87	1	al.	PERSON
absel-1778	87	2	1989	DATE
absel-1778	90	1	two	CARDINAL
absel-1778	91	1	northern arizona university	ORG
absel-1778	92	1	weber state	PERSON
absel-1778	95	1	first	ORDINAL
absel-1778	95	2	northern arizona university	ORG
absel-1778	95	3	weber state college	ORG
absel-1778	96	1	1988-89	DATE
absel-1778	96	2	flaherty	ORG
absel-1778	96	3	o'connor, 1987]	ORG
absel-1778	100	1	17	CARDINAL
absel-1778	100	2	107	CARDINAL
absel-1778	106	1	115	CARDINAL
absel-1778	111	1	ho2	ORG
absel-1778	114	1	ho5	PERSON
absel-1778	119	1	august, 1989	DATE
absel-1778	120	1	september	DATE
absel-1778	128	1	17	CARDINAL
absel-1778	128	2	1990	DATE
absel-1778	128	3	108	CARDINAL
absel-1778	128	4	abdel-khalik	PERSON
absel-1778	129	1	a.	PERSON
absel-1778	129	2	b. ajinkya	PERSON
absel-1778	129	3	sarasota	GPE
absel-1778	129	4	florida	GPE
absel-1778	129	5	american accounting association	ORG
absel-1778	129	6	1979	DATE
absel-1778	130	1	american institute of certified	ORG
absel-1778	130	2	aicpa board	ORG
absel-1778	130	3	1977	DATE
absel-1778	131	1	baldwin	PERSON
absel-1778	131	2	b.	PERSON
absel-1778	131	3	k. howe	PERSON
absel-1778	131	4	secondary	ORDINAL
absel-1778	131	5	first	ORDINAL
absel-1778	131	6	july 1982	DATE
absel-1778	132	1	619-626	CARDINAL
absel-1778	133	1	bergin	PERSON
absel-1778	134	1	first	ORDINAL
absel-1778	135	1	1983	DATE
absel-1778	136	1	19-28	CARDINAL
absel-1778	137	1	chasteen	PERSON
absel-1778	137	2	l. r. flaherty	PERSON
absel-1778	137	3	m. o’connor	PERSON
absel-1778	137	4	new york	GPE
absel-1778	137	5	random house	ORG
absel-1778	137	6	1987	DATE
absel-1778	138	1	clark	PERSON
absel-1778	138	2	r.	NORP
absel-1778	138	3	r. sweeney	PERSON
absel-1778	138	4	july 1985	DATE
absel-1778	139	1	508-518	CARDINAL
absel-1778	140	1	delaney	LAW
absel-1778	141	1	d. keyes	PERSON
absel-1778	141	2	c. norton	PERSON
absel-1778	141	3	j. simon	PERSON
absel-1778	142	1	january, 1979	DATE
absel-1778	143	1	155	CARDINAL
absel-1778	144	1	r.	NORP
absel-1778	144	2	c. willis	PERSON
absel-1778	144	3	july, 1984	DATE
absel-1778	146	1	496-504	CARDINAL
absel-1778	147	1	n.	PERSON
absel-1778	147	2	johnson	PERSON
absel-1778	147	3	1983	DATE
absel-1778	149	1	57-65	DATE
absel-1778	150	1	r.	NORP
absel-1778	150	2	r. faley	PERSON
absel-1778	150	3	first	ORDINAL
absel-1778	150	4	january, 1988	DATE
absel-1778	152	1	137-147	CARDINAL
absel-1778	154	1	j. schemer	PERSON
absel-1778	154	2	j. williams	PERSON
absel-1778	154	3	1989	DATE
absel-1778	155	1	48	CARDINAL
absel-1778	156	1	ingram	ORG
absel-1778	157	1	r.	PERSON
absel-1778	157	2	r. petersen	PERSON
absel-1778	157	3	january, 1987	DATE
absel-1778	159	1	215-223	CARDINAL
absel-1778	160	1	khan	GPE
absel-1778	160	2	s.	PERSON
absel-1778	160	3	summer, 1973	DATE
absel-1778	161	1	88-92	CARDINAL
absel-1778	162	1	d.	NORP
absel-1778	162	2	i. rubin	PERSON
absel-1778	162	3	j mcintyre	PERSON
absel-1778	162	4	englewood cliffs	GPE
absel-1778	162	5	new jersey	GPE
absel-1778	162	6	prentice-hall	ORG
absel-1778	162	7	1971	DATE
absel-1778	163	1	lau	PERSON
absel-1778	163	2	j.	PERSON
absel-1778	163	3	m. jelinek	PERSON
absel-1778	163	4	3rd	ORDINAL
absel-1778	163	5	homewood	GPE
absel-1778	163	6	illinois	GPE
absel-1778	163	7	1984	DATE
absel-1778	164	1	mitchell f.,“high school	PERSON
absel-1778	164	2	first	ORDINAL
absel-1778	164	3	u.k.	GPE
absel-1778	164	4	1988	DATE
absel-1778	166	1	279-291	CARDINAL
absel-1778	167	1	neely	GPE
absel-1778	167	2	r.	NORP
absel-1778	167	3	winter, 1977	DATE
absel-1778	168	1	965	CARDINAL
absel-1778	169	1	1986	DATE
absel-1778	170	1	37	CARDINAL
absel-1778	171	1	w.	PERSON
absel-1778	171	2	summer, 1966	DATE
absel-1778	172	1	97	CARDINAL
absel-1778	173	1	17	CARDINAL
absel-1778	173	2	guilford	ORG
absel-1778	173	3	sheppard	PERSON
absel-1778	174	1	vc + el =	PERSON
absel-1778	176	1	qc	GPE
absel-1778	176	2	kolb	ORG
absel-1778	176	3	two	CARDINAL
absel-1778	176	4	ibm	ORG
absel-1778	176	5	macintosh	ORG
absel-1778	176	6	two	CARDINAL
absel-1778	176	7	lotus 1-2-3	PRODUCT
absel-1778	177	1	1990	DATE
absel-1778	177	2	abc	ORG
absel-1778	177	3	japanese	NORP
absel-1778	177	4	japanese	NORP