id	sid	eid	entity	type
emaj-208	1	1	7	CARDINAL
emaj-208	2	1	issn 2158-8708	PERSON
emaj-208	3	1	prem lal joshi western	PERSON
emaj-208	3	2	india	GPE
emaj-208	4	1	india	GPE
emaj-208	5	1	300	CARDINAL
emaj-208	7	1	28.3%	PERCENT
emaj-208	8	1	three	CARDINAL
emaj-208	9	1	three	CARDINAL
emaj-208	9	2	ia	GPE
emaj-208	9	3	ac	ORG
emaj-208	10	1	42.8%	PERCENT
emaj-208	10	2	ia	GPE
emaj-208	11	1	ac	ORG
emaj-208	14	1	india	GPE
emaj-208	14	2	3.0	CARDINAL
emaj-208	14	3	united states	GPE
emaj-208	15	1	the university of pittsburgh	ORG
emaj-208	15	2	the university of pittsburgh	ORG
emaj-208	16	1	10 no 2 (	MONEY
emaj-208	16	2	issn 2158-8708	PERSON
emaj-208	20	1	10 no 2	MONEY
emaj-208	20	2	issn 2158-8708	PERSON
emaj-208	20	3	prem lal	PERSON
emaj-208	22	1	prem lal joshi i.	PERSON
emaj-208	22	2	recent years	DATE
emaj-208	23	1	covid-19	PRODUCT
emaj-208	24	1	soh & bennie	ORG
emaj-208	24	2	2011	DATE
emaj-208	25	1	the institute of internal auditors	ORG
emaj-208	25	2	iia	ORG
emaj-208	25	3	2010	DATE
emaj-208	26	1	ali & omri	ORG
emaj-208	26	2	2016	DATE
emaj-208	26	3	ia	GPE
emaj-208	27	1	ia	GPE
emaj-208	27	2	ia	GPE
emaj-208	27	3	cohen & sayag	ORG
emaj-208	27	4	2010	DATE
emaj-208	27	5	erasmus & coetzee	ORG
emaj-208	27	6	2018	DATE
emaj-208	28	1	ia	GPE
emaj-208	28	2	ia	GPE
emaj-208	28	3	ia	GPE
emaj-208	29	1	arena & azzone	ORG
emaj-208	29	2	2009	DATE
emaj-208	30	1	2018	DATE
emaj-208	30	2	ia	GPE
emaj-208	30	3	ia	GPE
emaj-208	31	1	ia	GPE
emaj-208	31	2	badara & saidin	ORG
emaj-208	31	3	2013	DATE
emaj-208	31	4	lenz, sarens & jeppesen	ORG
emaj-208	31	5	2018	DATE
emaj-208	32	1	ia	GPE
emaj-208	33	1	ia	GPE
emaj-208	33	2	ia	GPE
emaj-208	34	1	ia	GPE
emaj-208	35	1	indian council of social sciences research	ORG
emaj-208	35	2	india	GPE
emaj-208	37	1	ia	GPE
emaj-208	38	1	ia	GPE
emaj-208	39	1	ia	GPE
emaj-208	39	2	yee et al.	PERSON
emaj-208	39	3	2008	DATE
emaj-208	40	1	erasmus	NORP
emaj-208	40	2	2018	DATE
emaj-208	41	1	2006	DATE
emaj-208	42	1	2006	DATE
emaj-208	42	2	ia	GPE
emaj-208	43	1	ia	GPE
emaj-208	43	2	ia	GPE
emaj-208	44	1	six	CARDINAL
emaj-208	45	1	two	CARDINAL
emaj-208	45	2	three	CARDINAL
emaj-208	45	3	four	CARDINAL
emaj-208	46	1	section five	LAW
emaj-208	46	2	section six	LAW
emaj-208	48	1	ia	GPE
emaj-208	48	2	2003	DATE
emaj-208	49	1	2007	DATE
emaj-208	50	1	pwc	ORG
emaj-208	50	2	2010	DATE
emaj-208	51	1	one	CARDINAL
emaj-208	54	1	ia	GPE
emaj-208	54	2	lenz	PERSON
emaj-208	54	3	2013	DATE
emaj-208	55	1	iia	ORG
emaj-208	55	2	2010	DATE
emaj-208	55	3	77%	PERCENT
emaj-208	55	4	40%	PERCENT
emaj-208	55	5	ia	GPE
emaj-208	56	1	castanheira et al	PERSON
emaj-208	56	2	2009	DATE
emaj-208	56	3	portugal	GPE
emaj-208	57	1	five	CARDINAL
emaj-208	58	1	82 percent	PERCENT
emaj-208	58	2	annual	DATE
emaj-208	58	3	only 31 percent	PERCENT
emaj-208	60	1	2015	CARDINAL
emaj-208	60	2	10 no 2 (	MONEY
emaj-208	60	3	issn 2158-8708	PERSON
emaj-208	60	4	thailand	GPE
emaj-208	61	1	iia	ORG
emaj-208	61	2	iia	ORG
emaj-208	61	3	2012	DATE
emaj-208	62	1	2012	DATE
emaj-208	63	1	ia	GPE
emaj-208	63	2	griffiths	PERSON
emaj-208	63	3	2006	DATE
emaj-208	63	4	2008	DATE
emaj-208	64	1	2008	DATE
emaj-208	65	1	ia	GPE
emaj-208	65	2	2006	DATE
emaj-208	65	3	arena & azzone	ORG
emaj-208	65	4	2009	DATE
emaj-208	66	1	2009	DATE
emaj-208	67	1	ia	GPE
emaj-208	68	1	2012	DATE
emaj-208	69	1	lucan	NORP
emaj-208	69	2	2015	CARDINAL
emaj-208	69	3	romanian	NORP
emaj-208	70	1	ac	ORG
emaj-208	71	1	spira	GPE
emaj-208	71	2	1998	DATE
emaj-208	71	3	one	CARDINAL
emaj-208	72	1	iia	ORG
emaj-208	72	2	2004	DATE
emaj-208	72	3	ac	ORG
emaj-208	73	1	ia	GPE
emaj-208	73	2	ac	ORG
emaj-208	73	3	ac	ORG
emaj-208	74	1	raghunandan et al	PERSON
emaj-208	75	1	1998	DATE
emaj-208	75	2	ac	ORG
emaj-208	75	3	ia	GPE
emaj-208	75	4	ac	ORG
emaj-208	76	1	bishop et al	PERSON
emaj-208	77	1	2000	DATE
emaj-208	78	1	ac	ORG
emaj-208	78	2	ac	ORG
emaj-208	79	1	ia	GPE
emaj-208	80	1	2009	DATE
emaj-208	80	2	italian	NORP
emaj-208	81	1	ac	ORG
emaj-208	82	1	ia	GPE
emaj-208	82	2	ac	ORG
emaj-208	82	3	two	CARDINAL
emaj-208	83	1	ia	GPE
emaj-208	83	2	alshbiel	ORG
emaj-208	83	3	2017	DATE
emaj-208	83	4	2018	DATE
emaj-208	85	1	one	CARDINAL
emaj-208	86	1	five	CARDINAL
emaj-208	87	1	2015	DATE
emaj-208	88	1	zhang et al.	PERSON
emaj-208	88	2	2015	DATE
emaj-208	89	1	ia	GPE
emaj-208	91	1	murphy & tysiac	ORG
emaj-208	91	2	2015	DATE
emaj-208	92	1	2017	CARDINAL
emaj-208	93	1	bierwirth	PERSON
emaj-208	93	2	2019	DATE
emaj-208	95	1	kaya et al	PERSON
emaj-208	96	1	2018	DATE
emaj-208	98	1	2018	DATE
emaj-208	99	1	2015	CARDINAL
emaj-208	99	2	ia	GPE
emaj-208	99	3	ia	GPE
emaj-208	100	1	tang et al	PERSON
emaj-208	101	1	2017	CARDINAL
emaj-208	102	1	caes	ORG
emaj-208	102	2	ia	GPE
emaj-208	103	1	deloitte	ORG
emaj-208	103	2	2018	DATE
emaj-208	103	3	cia	ORG
emaj-208	104	1	100%	PERCENT
emaj-208	105	1	joshi	PERSON
emaj-208	105	2	marthandan	PERSON
emaj-208	105	3	2019	DATE
emaj-208	106	1	yoon et al.	PERSON
emaj-208	106	2	2015	CARDINAL
emaj-208	107	1	10 no 2	MONEY
emaj-208	107	2	issn 2158-8708	PERSON
emaj-208	107	3	prem lal	PERSON
emaj-208	109	1	ia	GPE
emaj-208	109	2	ia	GPE
emaj-208	109	3	ia	GPE
emaj-208	109	4	ac	ORG
emaj-208	109	5	ia	GPE
emaj-208	109	6	ia	GPE
emaj-208	109	7	ia	GPE
emaj-208	111	1	+ β1	DATE
emaj-208	114	1	ia	GPE
emaj-208	114	2	ac	ORG
emaj-208	115	1	1-5	CARDINAL
emaj-208	115	2	1-5	CARDINAL
emaj-208	115	3	1-5	CARDINAL
emaj-208	115	4	1-5	CARDINAL
emaj-208	115	5	1	CARDINAL
emaj-208	115	6	1	CARDINAL
emaj-208	117	1	2018	DATE
emaj-208	117	2	2018	DATE
emaj-208	117	3	252	CARDINAL
emaj-208	119	1	january-april 2020	DATE
emaj-208	120	1	60	CARDINAL
emaj-208	121	1	1 to 5	CARDINAL
emaj-208	123	1	1	CARDINAL
emaj-208	123	2	1	CARDINAL
emaj-208	123	3	kpo	ORG
emaj-208	123	4	1	CARDINAL
emaj-208	125	1	0.70	CARDINAL
emaj-208	125	2	ia	GPE
emaj-208	126	1	greater than 0.5	CARDINAL
emaj-208	126	2	0.01	CARDINAL
emaj-208	127	1	2	CARDINAL
emaj-208	128	1	60	CARDINAL
emaj-208	129	1	10 no 2 (	MONEY
emaj-208	129	2	issn 2158-8708	PERSON
emaj-208	129	3	2	CARDINAL
emaj-208	130	1	4.540	CARDINAL
emaj-208	130	2	60	CARDINAL
emaj-208	130	3	4.187	CARDINAL
emaj-208	130	4	60	CARDINAL
emaj-208	130	5	roic	ORG
emaj-208	130	6	0.980	CARDINAL
emaj-208	130	7	0.340 60	CARDINAL
emaj-208	130	8	4.390	CARDINAL
emaj-208	130	9	60	CARDINAL
emaj-208	130	10	ia	GPE
emaj-208	130	11	ac	ORG
emaj-208	130	12	4.290	MONEY
emaj-208	130	13	60	CARDINAL
emaj-208	130	14	3	CARDINAL
emaj-208	130	15	pearson	PERSON
emaj-208	130	16	3	CARDINAL
emaj-208	131	1	0.331	CARDINAL
emaj-208	131	2	bda	ORG
emaj-208	133	1	4	CARDINAL
emaj-208	133	2	0.654	CARDINAL
emaj-208	133	3	0.428	CARDINAL
emaj-208	133	4	0.386	CARDINAL
emaj-208	133	5	10.288	CARDINAL
emaj-208	133	6	.000	CARDINAL
emaj-208	133	7	4	CARDINAL
emaj-208	135	1	three	CARDINAL
emaj-208	135	2	ia	GPE
emaj-208	136	1	2.016	CARDINAL
emaj-208	136	2	0.05	CARDINAL
emaj-208	136	3	3.010	CARDINAL
emaj-208	136	4	0.001	CARDINAL
emaj-208	136	5	ia	GPE
emaj-208	136	6	ac	ORG
emaj-208	136	7	3.018	CARDINAL
emaj-208	136	8	0.001	CARDINAL
emaj-208	137	1	three	CARDINAL
emaj-208	137	2	ia	GPE
emaj-208	138	1	three	CARDINAL
emaj-208	139	1	0.01	CARDINAL
emaj-208	140	1	42.8 percent	PERCENT
emaj-208	142	1	two	CARDINAL
emaj-208	143	1	three	CARDINAL
emaj-208	145	1	zacchea	PERSON
emaj-208	145	2	2003	DATE
emaj-208	146	1	ia	GPE
emaj-208	147	1	ia	GPE
emaj-208	147	2	ac	ORG
emaj-208	147	3	ia	GPE
emaj-208	147	4	ac	ORG
emaj-208	148	1	iia	ORG
emaj-208	148	2	2004	DATE
emaj-208	148	3	cia	ORG
emaj-208	149	1	ia	GPE
emaj-208	152	1	ernst & young	ORG
emaj-208	152	2	2015	DATE
emaj-208	153	1	ia	GPE
emaj-208	153	2	2017	CARDINAL
emaj-208	157	1	ia	GPE
emaj-208	158	1	firstly	ORDINAL
emaj-208	158	2	ia	GPE
emaj-208	158	3	indian	NORP
emaj-208	160	1	secondly	ORDINAL
emaj-208	160	2	indian	NORP
emaj-208	161	1	ia	GPE
emaj-208	161	2	ia	GPE
emaj-208	161	3	ac	ORG
emaj-208	163	1	10 no 2 (	MONEY
emaj-208	163	2	issn 2158-8708	PERSON
emaj-208	163	3	prem lal	PERSON
emaj-208	164	1	g e |15	ORG
emaj-208	165	1	ac	ORG
emaj-208	165	2	ia	GPE
emaj-208	166	1	2009	DATE
emaj-208	167	1	first	ORDINAL
emaj-208	167	2	indian	NORP
emaj-208	167	3	ia	GPE
emaj-208	168	1	indian	NORP
emaj-208	168	2	india	GPE
emaj-208	168	3	the institute of internal auditors	ORG
emaj-208	168	4	india	GPE
emaj-208	168	5	the institute of chartered	ORG
emaj-208	168	6	india	GPE
emaj-208	168	7	india	GPE
emaj-208	169	1	ia	GPE
emaj-208	170	1	ia	GPE
emaj-208	170	2	ia	GPE
emaj-208	171	1	ia	GPE
emaj-208	172	1	covid-19	DATE
emaj-208	173	1	ia	GPE
emaj-208	173	2	ia	GPE
emaj-208	175	1	alles	GPE
emaj-208	175	2	m., & gray	ORG
emaj-208	175	3	2018	DATE
emaj-208	177	1	rutgers	PERSON
emaj-208	179	1	1-37	CARDINAL
emaj-208	180	1	m.	PERSON
emaj-208	180	2	d‟onza	ORG
emaj-208	180	3	melville	PERSON
emaj-208	180	4	r., & sarens	ORG
emaj-208	180	5	2006	DATE
emaj-208	181	1	the european literature review on	ORG
emaj-208	184	1	alshbiel	ORG
emaj-208	185	1	s. o.	PERSON
emaj-208	185	2	2017	CARDINAL
emaj-208	186	1	jordanian	NORP
emaj-208	187	1	second	ORDINAL
emaj-208	187	2	american	NORP
emaj-208	187	3	26	CARDINAL
emaj-208	189	1	978–101	CARDINAL
emaj-208	190	1	m., & azzone	ORG
emaj-208	190	2	2007	DATE
emaj-208	191	1	italian	NORP
emaj-208	191	2	11(2	CARDINAL
emaj-208	192	1	91-114	CARDINAL
emaj-208	193	1	m., & azzone	ORG
emaj-208	193	2	2009	DATE
emaj-208	195	1	13	CARDINAL
emaj-208	197	1	t.	GPE
emaj-208	197	2	2009	DATE
emaj-208	199	1	governmental financial management	ORG
emaj-208	199	2	3(1	CARDINAL
emaj-208	200	1	15-27	CARDINAL
emaj-208	201	1	badara	PERSON
emaj-208	201	2	m. s.	PERSON
emaj-208	201	3	s. z.	PERSON
emaj-208	201	4	2013	DATE
emaj-208	203	1	3(3	CARDINAL
emaj-208	204	1	340	CARDINAL
emaj-208	204	2	351	CARDINAL
emaj-208	204	3	bednarek	PRODUCT
emaj-208	204	4	2018	DATE
emaj-208	205	1	polish	NORP
emaj-208	208	1	2006	DATE
emaj-208	210	1	3	CARDINAL
emaj-208	211	1	672	CARDINAL
emaj-208	211	2	2019	DATE
emaj-208	213	1	september 13	DATE
emaj-208	213	2	28 july 2020	DATE
emaj-208	215	1	bishop	GPE
emaj-208	215	2	w.g.	GPE
emaj-208	215	3	d.r.	GPE
emaj-208	215	4	p.d.	GPE
emaj-208	215	5	l.e.	GPE
emaj-208	215	6	2000	DATE
emaj-208	216	1	the year	DATE
emaj-208	216	2	57	DATE
emaj-208	217	1	46-51	CARDINAL
emaj-208	218	1	m.	PERSON
emaj-208	218	2	r., & stewart	ORG
emaj-208	218	3	2015	CARDINAL
emaj-208	220	1	29(2	CARDINAL
emaj-208	221	1	423–429	CARDINAL
emaj-208	222	1	castanheira, n., rodrigues	ORG
emaj-208	222	2	l.l.	GPE
emaj-208	222	3	r.	NORP
emaj-208	222	4	2010	DATE
emaj-208	222	5	25	CARDINAL
emaj-208	222	6	1	CARDINAL
emaj-208	224	1	cioban	PERSON
emaj-208	224	2	lucan	NORP
emaj-208	224	3	a.n.	GPE
emaj-208	224	4	e., & zaiceanua	ORG
emaj-208	224	5	2015	DATE
emaj-208	225	1	romania	GPE
emaj-208	226	1	procedia economics	ORG
emaj-208	226	2	32	DATE
emaj-208	227	1	394	CARDINAL
emaj-208	227	2	399	CARDINAL
emaj-208	228	1	cohen, a., & sayag	PERSON
emaj-208	228	2	2010	DATE
emaj-208	229	1	israeli	NORP
emaj-208	230	1	australian	NORP
emaj-208	230	2	20(3	CARDINAL
emaj-208	230	3	296307	DATE
emaj-208	231	1	dellai, h.	ORG
emaj-208	231	2	ali	PERSON
emaj-208	231	3	2016	CARDINAL
emaj-208	232	1	tunisian	NORP
emaj-208	233	1	7(16	CARDINAL
emaj-208	233	2	pp.2222–2847	GPE
emaj-208	234	1	10 no 2	MONEY
emaj-208	234	2	issn 2158-8708	PERSON
emaj-208	234	3	j., mcclelland.	ORG
emaj-208	234	4	r.j.	GPE
emaj-208	234	5	b.g.	GPE
emaj-208	234	6	2015	CARDINAL
emaj-208	235	1	thailand	GPE
emaj-208	235	2	bangkok thailand	GPE
emaj-208	235	3	2	CARDINAL
emaj-208	236	1	13042_factors_influencing_the_effectiveness	CARDINAL
emaj-208	237	1	deloitte	ORG
emaj-208	238	1	2018	DATE
emaj-208	240	1	3	CARDINAL
emaj-208	241	1	influence%20wit	GPE
emaj-208	242	1	erasmus	NORP
emaj-208	242	2	l., & coetzee	ORG
emaj-208	242	3	2018	DATE
emaj-208	243	1	stakeholders‟	ORG
emaj-208	243	2	33(1	CARDINAL
emaj-208	243	3	pp.90114. ernst & young	ORG
emaj-208	243	4	2015	DATE
emaj-208	244	1	1	CARDINAL
emaj-208	245	1	griffiths	GPE
emaj-208	245	2	2006	DATE
emaj-208	247	1	3	CARDINAL
emaj-208	248	1	d.r.	GPE
emaj-208	248	2	l.e.	GPE
emaj-208	248	3	2003	DATE
emaj-208	250	1	iia	ORG
emaj-208	251	1	2004	DATE
emaj-208	252	1	the institute of internal auditors	ORG
emaj-208	253	1	3	CARDINAL
emaj-208	254	1	https://global.theiia.org/about/aboutinternalaud iting	ORG
emaj-208	255	1	iia	ORG
emaj-208	255	2	2010	DATE
emaj-208	257	1	ippf practical guide	ORG
emaj-208	258	1	institute of internal auditors	ORG
emaj-208	258	2	iia	ORG
emaj-208	259	1	iia	ORG
emaj-208	259	2	2012	DATE
emaj-208	260	1	the institute of internal auditors	ORG
emaj-208	261	1	3	CARDINAL
emaj-208	262	1	iia	ORG
emaj-208	262	2	2019	CARDINAL
emaj-208	262	3	first	ORDINAL
emaj-208	263	1	30 july 2020	DATE
emaj-208	264	1	https://www.iia.org.uk/media/1689102/0906iia-data-analytics-5-4-17-v4.pdf joshi	PERSON
emaj-208	264	2	p.l.	GPE
emaj-208	264	3	2019	DATE
emaj-208	266	1	16(1	CARDINAL
emaj-208	267	1	25	CARDINAL
emaj-208	268	1	kaya	PERSON
emaj-208	268	2	i.	GPE
emaj-208	268	3	d.h.	GPE
emaj-208	268	4	2018	DATE
emaj-208	270	1	260-262	CARDINAL
emaj-208	271	1	lenz	PERSON
emaj-208	271	2	2013	DATE
emaj-208	271	3	the université catholique de louvain louvain school of management research institute	ORG
emaj-208	272	1	5	CARDINAL
emaj-208	274	1	lenz	PERSON
emaj-208	274	2	r.	NORP
emaj-208	274	3	g., & jeppesen	ORG
emaj-208	274	4	k.k.	PERSON
emaj-208	274	5	2018	DATE
emaj-208	274	6	58(2	CARDINAL
emaj-208	275	1	1-36	DATE
emaj-208	276	1	murphy	PERSON
emaj-208	276	2	m. l.	PERSON
emaj-208	276	3	k.	PERSON
emaj-208	276	4	2015	CARDINAL
emaj-208	278	1	3	CARDINAL
emaj-208	279	1	j.	PERSON
emaj-208	279	2	2008	DATE
emaj-208	280	1	65(4	CARDINAL
emaj-208	281	1	73 76	DATE
emaj-208	283	1	2015	CARDINAL
emaj-208	285	1	3	CARDINAL
emaj-208	286	1	2010	DATE
emaj-208	288	1	pricewaterhousecoopers	PERSON
emaj-208	289	1	3	CARDINAL
emaj-208	289	2	raghunandan	GPE
emaj-208	289	3	k.r.	GPE
emaj-208	289	4	rama	GPE
emaj-208	289	5	d.v. & scarbrough	ORG
emaj-208	289	6	d.p.	GPE
emaj-208	289	7	1998	DATE
emaj-208	289	8	canadian	NORP
emaj-208	289	9	journal of international accounting	ORG
emaj-208	289	10	7	CARDINAL
emaj-208	289	11	2	CARDINAL
emaj-208	290	1	181	CARDINAL
emaj-208	291	1	l.	PERSON
emaj-208	291	2	2017	CARDINAL
emaj-208	292	1	big data & internal	ORG
emaj-208	293	1	3	CARDINAL
emaj-208	294	1	based%20on%20better%2dinformed	ORG
emaj-208	296	1	https://global.theiia.org/about/about-internal-auditing/pages/about-internal-auditing.aspx https://global.theiia.org/about/about-internal-auditing/pages/about-internal-auditing.aspx https://global.theiia.org/about/about-internal-auditing/pages/about-internal-auditing.aspx https://global.theiia.org/about/about-internal-auditing/pages/about-internal-auditing.aspx https://global.theiia.org/about/about-internal-auditing/pages/about-internal-auditing.aspx	PRODUCT
emaj-208	296	2	10 no 2	MONEY
emaj-208	296	3	issn 2158-8708	PERSON
emaj-208	296	4	prem lal	PERSON
emaj-208	296	5	m., & lenz	ORG
emaj-208	296	6	r.	NORP
emaj-208	296	7	2012	DATE
emaj-208	296	8	13(2	CARDINAL
emaj-208	296	9	191	CARDINAL
emaj-208	296	10	f.	PERSON
emaj-208	296	11	li	PERSON
emaj-208	296	12	q.	PERSON
emaj-208	296	13	wang	ORG
emaj-208	296	14	2010	DATE
emaj-208	298	1	6195	DATE
emaj-208	299	1	285–296	CARDINAL
emaj-208	300	1	soh	PERSON
emaj-208	300	2	martinov-bennie	ORG
emaj-208	300	3	2011	DATE
emaj-208	300	4	26	CARDINAL
emaj-208	300	5	7	CARDINAL
emaj-208	301	1	605-622	CARDINAL
emaj-208	302	1	soh	PERSON
emaj-208	302	2	martinov-bennie	PERSON
emaj-208	302	3	n.	ORG
emaj-208	302	4	2015	CARDINAL
emaj-208	303	1	30(1	CARDINAL
emaj-208	304	1	80	CARDINAL
emaj-208	305	1	spira	GPE
emaj-208	305	2	l.f.	GPE
emaj-208	305	3	1998	DATE
emaj-208	305	4	6	CARDINAL
emaj-208	306	1	29	CARDINAL
emaj-208	306	2	f.	PERSON
emaj-208	306	3	norman	PERSON
emaj-208	306	4	c.s.	GPE
emaj-208	306	5	v.p.	GPE
emaj-208	306	6	2017	CARDINAL
emaj-208	307	1	36	CARDINAL
emaj-208	307	2	11	CARDINAL
emaj-208	308	1	11251136	DATE
emaj-208	309	1	yee	PERSON
emaj-208	309	2	james, k., & leung	PERSON
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emaj-208	310	1	singaporean	NORP
emaj-208	310	2	asian	NORP
emaj-208	310	3	1(2	CARDINAL
emaj-208	311	1	147-174	CARDINAL
emaj-208	312	1	yoon	PERSON
emaj-208	312	2	k.	PERSON
emaj-208	312	3	l.a.	GPE
emaj-208	312	4	& zhang	PERSON
emaj-208	312	5	li	PERSON
emaj-208	312	6	2015	CARDINAL
emaj-208	313	1	29(2	CARDINAL
emaj-208	314	1	431-438	CARDINAL
emaj-208	315	1	zacchea	PERSON
emaj-208	315	2	n. m.	PERSON
emaj-208	315	3	2003	DATE
emaj-208	317	1	the journal of government financial management	ORG
emaj-208	317	2	52	DATE
emaj-208	317	3	1	CARDINAL
emaj-208	318	1	zainal abidin	PERSON
emaj-208	318	2	n.h.	GPE
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emaj-208	318	4	asian	NORP
emaj-208	318	5	25	CARDINAL
emaj-208	318	6	3	CARDINAL
emaj-208	319	1	361-375 zhang	QUANTITY
emaj-208	319	2	j., yang	PERSON
emaj-208	319	3	x.	GPE
emaj-208	319	4	2015	CARDINAL
emaj-208	320	1	29(2	CARDINAL
emaj-208	320	2	476	CARDINAL
emaj-208	320	3	https://www.researchgate.net/profile/gerrit_sarens?_sg%5b0%5d=de9tullwwrooygg8tk3i7ptrqc0ct08erkaen0ipcshdp25fwylotwagq-c_9ldjw5qs0cm.ddpsmqvc577e7xmt909fkpdy_ugcgs7ptwwjmkd9tq_s3xhibmquef59ghnxmz8yaevyet0ll_1c8z0hvfbvga&_sg%5b1%5d=xcfjpovv834vz8ih263w-dq9vphgkszvoaze69p8rw9e_aj1mbr8dvunciuhulbscu16zqq.kxht3uscuajw8g2xhl8xuybx3r9w6-s6q2zau_eyegc2_jq1c2mm8yw1cl5qy7yoksa5wspmdc3-rvyfnhlgfa https://www.researchgate.net/journal/0268-6902_managerial_auditing_journal https://www.researchgate.net/journal/0268-6902_managerial_auditing_journal	ORG
emaj-208	320	4	https://www.emerald.com/insight/publication/issn/1321-7348	GPE
emaj-208	320	5	https://www.emerald.com/insight/publication/issn/1321-7348	ORG