id	sid	eid	entity	type
emaj-62	1	1	4	CARDINAL
emaj-62	1	2	issn 2158-8708	PERSON
emaj-62	2	1	turkish	NORP
emaj-62	2	2	turkish	NORP
emaj-62	2	3	cevdet kızıl yalova university	PERSON
emaj-62	5	1	ahmed bulunmaz	PERSON
emaj-62	5	2	yalova university	ORG
emaj-62	5	3	turkish	NORP
emaj-62	5	4	turkish	NORP
emaj-62	8	1	turkish	NORP
emaj-62	8	2	turkish	NORP
emaj-62	8	3	turkish	NORP
emaj-62	8	4	turkish	NORP
emaj-62	8	5	turkish	NORP
emaj-62	8	6	turkish	NORP
emaj-62	8	7	turkish	NORP
emaj-62	8	8	turkish	NORP
emaj-62	10	1	firstly	ORDINAL
emaj-62	10	2	turkish	NORP
emaj-62	10	3	turkish	NORP
emaj-62	12	1	one	CARDINAL
emaj-62	12	2	turkish	NORP
emaj-62	12	3	turkish	NORP
emaj-62	14	1	today	DATE
emaj-62	16	1	3.0	CARDINAL
emaj-62	16	2	united states	GPE
emaj-62	17	1	the university of pittsburgh	ORG
emaj-62	17	2	the university of pittsburgh	ORG
emaj-62	18	1	4	CARDINAL
emaj-62	18	2	issn 2158-8708	PERSON
emaj-62	19	1	mailto:aysetanselcetin@gmail.com	ORG
emaj-62	19	2	4	CARDINAL
emaj-62	19	3	issn 2158-8708	PERSON
emaj-62	20	1	cevdet kızıl	PERSON
emaj-62	20	2	dr.	PERSON
emaj-62	20	3	ayşe tansel çetin	PERSON
emaj-62	20	4	ahmed bulunmaz	PERSON
emaj-62	20	5	|72	ORG
emaj-62	20	6	turkish	NORP
emaj-62	20	7	turkish	NORP
emaj-62	20	8	cevdet kızıl dr	PERSON
emaj-62	20	9	ayşe tansel	PERSON
emaj-62	20	10	ahmed bulunmaz i. introduction rapid improvement	ORG
emaj-62	21	1	today	DATE
emaj-62	22	1	the european union	ORG
emaj-62	22	2	eu	ORG
emaj-62	23	1	kizil a.	PERSON
emaj-62	23	2	kizil c.	PERSON
emaj-62	23	3	2013	DATE
emaj-62	24	1	turkish	NORP
emaj-62	24	2	turkey	GPE
emaj-62	24	3	turkish	NORP
emaj-62	24	4	turkish	NORP
emaj-62	24	5	kizil a.	PERSON
emaj-62	24	6	kizil c.	PERSON
emaj-62	24	7	2013	DATE
emaj-62	25	1	gökçen	ORG
emaj-62	25	2	2006	DATE
emaj-62	26	1	kaval	NORP
emaj-62	26	2	karapınar	GPE
emaj-62	26	3	2007	DATE
emaj-62	27	1	turkish	NORP
emaj-62	27	2	turkish	NORP
emaj-62	29	1	turkey	GPE
emaj-62	29	2	turkish	NORP
emaj-62	29	3	2012	DATE
emaj-62	31	1	2012	DATE
emaj-62	32	1	turkish	NORP
emaj-62	33	1	2012	DATE
emaj-62	34	1	enron	ORG
emaj-62	35	1	2010	DATE
emaj-62	36	1	american institute of certified	ORG
emaj-62	36	2	aicpa	ORG
emaj-62	36	3	1998	DATE
emaj-62	36	4	bui	ORG
emaj-62	36	5	2010	DATE
emaj-62	37	1	institute of chartered	ORG
emaj-62	37	2	australia	GPE
emaj-62	37	3	1998	DATE
emaj-62	38	1	england	GPE
emaj-62	38	2	wales	GPE
emaj-62	38	3	icaew	ORG
emaj-62	38	4	1996	DATE
emaj-62	38	5	howieson	GPE
emaj-62	38	6	2003	DATE
emaj-62	39	1	bui	ORG
emaj-62	39	2	2010	DATE
emaj-62	42	1	demir	PERSON
emaj-62	42	2	süer öztek	PERSON
emaj-62	42	3	2006	DATE
emaj-62	42	4	turkey	GPE
emaj-62	42	5	european union	ORG
emaj-62	42	6	eu	ORG
emaj-62	45	1	karğın	PERSON
emaj-62	45	2	2012	DATE
emaj-62	47	1	4	CARDINAL
emaj-62	47	2	issn 2158-8708	PERSON
emaj-62	47	3	turkish	NORP
emaj-62	47	4	turkish	NORP
emaj-62	48	1	the soviet union	GPE
emaj-62	48	2	rothbard 1991	ORG
emaj-62	49	1	preobragenskaya	PERSON
emaj-62	49	2	mcgee	PERSON
emaj-62	49	3	russia	GPE
emaj-62	49	4	2003a	DATE
emaj-62	49	5	russia	GPE
emaj-62	49	6	2003b	DATE
emaj-62	50	1	russian	NORP
emaj-62	51	1	russia	GPE
emaj-62	53	1	every day	DATE
emaj-62	54	1	2005	DATE
emaj-62	55	1	jermakowicz & gornik-tomaszewski	ORG
emaj-62	55	2	2006	DATE
emaj-62	55	3	woodward, & rakhimbekova	ORG
emaj-62	55	4	2007	DATE
emaj-62	55	5	jermakowicz &	ORG
emaj-62	55	6	2006	DATE
emaj-62	55	7	jones & higgins	ORG
emaj-62	55	8	2006	DATE
emaj-62	55	9	aljifri & khasharmeh	ORG
emaj-62	55	10	2006	DATE
emaj-62	55	11	ballas et al.	PERSON
emaj-62	55	12	2010	DATE
emaj-62	55	13	aljifri & khasharmeh	ORG
emaj-62	55	14	2006	DATE
emaj-62	55	15	ballas et al.	PERSON
emaj-62	55	16	2010	DATE
emaj-62	55	17	jermakowicz & gornik-tomaszewski	ORG
emaj-62	55	18	2006	DATE
emaj-62	55	19	jones & higgins	ORG
emaj-62	55	20	2006	DATE
emaj-62	55	21	2007	DATE
emaj-62	55	22	2007	DATE
emaj-62	55	23	jermakowicz &	ORG
emaj-62	55	24	2006	DATE
emaj-62	55	25	jones & higgins	ORG
emaj-62	55	26	2006	DATE
emaj-62	55	27	2007	DATE
emaj-62	55	28	2007	DATE
emaj-62	56	1	uyar	PERSON
emaj-62	56	2	2013	DATE
emaj-62	60	1	uyar	ORG
emaj-62	60	2	2013	DATE
emaj-62	62	1	2013	DATE
emaj-62	63	1	jackling	PERSON
emaj-62	63	2	howieson	PERSON
emaj-62	63	3	2012	DATE
emaj-62	65	1	howieson & natoli	ORG
emaj-62	65	2	2012	DATE
emaj-62	66	1	the united states	GPE
emaj-62	66	2	leone 2008	ORG
emaj-62	66	3	2009	DATE
emaj-62	66	4	munter	PERSON
emaj-62	66	5	2009	DATE
emaj-62	66	6	kpmg	GPE
emaj-62	66	7	aaa 2011	DATE
emaj-62	67	1	2008	DATE
emaj-62	67	2	kpmg	ORG
emaj-62	67	3	the american accounting association	ORG
emaj-62	67	4	united states	GPE
emaj-62	67	5	annually	DATE
emaj-62	67	6	kpmg	GPE
emaj-62	67	7	2011	DATE
emaj-62	68	1	2011	DATE
emaj-62	69	1	united states	GPE
emaj-62	70	1	2009	DATE
emaj-62	70	2	68%	PERCENT
emaj-62	70	3	500	CARDINAL
emaj-62	70	4	the united states	GPE
emaj-62	70	5	54%	PERCENT
emaj-62	70	6	2011	DATE
emaj-62	70	7	638	CARDINAL
emaj-62	71	1	approximately, 60%	PERCENT
emaj-62	71	2	2011	DATE
emaj-62	71	3	sec	ORG
emaj-62	71	4	only 40%	PERCENT
emaj-62	71	5	kpmg	GPE
emaj-62	71	6	2011	DATE
emaj-62	72	1	4	CARDINAL
emaj-62	72	2	issn 2158-8708	PERSON
emaj-62	72	3	cevdet kızıl	PERSON
emaj-62	72	4	dr.	PERSON
emaj-62	72	5	ayşe tansel çetin	PERSON
emaj-62	72	6	ahmed bulunmaz	PERSON
emaj-62	74	1	munter	PERSON
emaj-62	74	2	2008	DATE
emaj-62	74	3	kpmg	GPE
emaj-62	74	4	aaa 2011	DATE
emaj-62	78	1	2008	DATE
emaj-62	78	2	munter	PERSON
emaj-62	78	3	2009	DATE
emaj-62	79	1	2011	DATE
emaj-62	79	2	91%	PERCENT
emaj-62	80	1	the united states	GPE
emaj-62	80	2	sec	ORG
emaj-62	80	3	leone 2008	ORG
emaj-62	80	4	munter	PERSON
emaj-62	80	5	2009	DATE
emaj-62	80	6	kpmg	GPE
emaj-62	80	7	aaa 2011	DATE
emaj-62	81	1	united states	GPE
emaj-62	81	2	munter	PERSON
emaj-62	81	3	2009	DATE
emaj-62	81	4	kpmg	GPE
emaj-62	81	5	aaa 2011	DATE
emaj-62	82	1	one	CARDINAL
emaj-62	82	2	2008	DATE
emaj-62	82	3	mintz 2009	PERSON
emaj-62	84	1	leone 2008	PERSON
emaj-62	85	1	2011	DATE
emaj-62	85	2	61%	PERCENT
emaj-62	85	3	approximately three years	DATE
emaj-62	85	4	kpmg	GPE
emaj-62	85	5	2011	DATE
emaj-62	86	1	coetzee	ORG
emaj-62	86	2	schmulian	NORP
emaj-62	86	3	2012	DATE
emaj-62	87	1	henry	ORG
emaj-62	87	2	dodson	PERSON
emaj-62	87	3	2009	DATE
emaj-62	89	1	malone	PERSON
emaj-62	89	2	2006	DATE
emaj-62	91	1	al	PERSON
emaj-62	92	1	2010	DATE
emaj-62	92	2	three	CARDINAL
emaj-62	95	1	al	PERSON
emaj-62	96	1	2010	DATE
emaj-62	96	2	middle east	LOC
emaj-62	96	3	southeast asian	NORP
emaj-62	100	1	al	PERSON
emaj-62	101	1	2010	DATE
emaj-62	103	1	ezeani	PERSON
emaj-62	103	2	2012	DATE
emaj-62	103	3	first	ORDINAL
emaj-62	103	4	nigerian	NORP
emaj-62	105	1	2011	DATE
emaj-62	106	1	adhikari	PERSON
emaj-62	106	2	flanigan	PERSON
emaj-62	106	3	tondkar	PERSON
emaj-62	106	4	1999	DATE
emaj-62	108	1	one	CARDINAL
emaj-62	110	1	adhikari	PERSON
emaj-62	110	2	flanigan	PERSON
emaj-62	110	3	tondkar	PERSON
emaj-62	110	4	1999	DATE
emaj-62	111	1	two	CARDINAL
emaj-62	112	1	aktaş	PERSON
emaj-62	112	2	2013	DATE
emaj-62	113	1	4	CARDINAL
emaj-62	113	2	issn 2158-8708	PERSON
emaj-62	113	3	turkish	NORP
emaj-62	113	4	turkish	NORP
emaj-62	114	1	fowler	ORG
emaj-62	114	2	2002	DATE
emaj-62	118	1	2004	DATE
emaj-62	118	2	four year	DATE
emaj-62	118	3	evening	TIME
emaj-62	119	1	turkey	GPE
emaj-62	120	1	durak	PERSON
emaj-62	120	2	2009	DATE
emaj-62	120	3	40%	PERCENT
emaj-62	120	4	two years	DATE
emaj-62	121	1	12%	PERCENT
emaj-62	122	1	52%	PERCENT
emaj-62	122	2	four years	DATE
emaj-62	123	1	12%	PERCENT
emaj-62	123	2	four years	DATE
emaj-62	124	1	durak	PERSON
emaj-62	124	2	2009	DATE
emaj-62	124	3	turkish	NORP
emaj-62	126	1	durak	PERSON
emaj-62	126	2	2009	DATE
emaj-62	126	3	turkish	NORP
emaj-62	128	1	turkey	GPE
emaj-62	130	1	between the years 1997-2008	DATE
emaj-62	131	1	789	CARDINAL
emaj-62	132	1	1997-2008	DATE
emaj-62	134	1	the emphasized years	DATE
emaj-62	136	1	more than two	CARDINAL
emaj-62	136	2	years	DATE
emaj-62	137	1	miller	ORG
emaj-62	137	2	van daniker	PERSON
emaj-62	137	3	1999	DATE
emaj-62	137	4	the last 5 years	DATE
emaj-62	137	5	the next 5 years	DATE
emaj-62	138	1	21	CARDINAL
emaj-62	138	2	517	CARDINAL
emaj-62	138	3	the american accounting association	ORG
emaj-62	140	1	one	CARDINAL
emaj-62	141	1	2007	DATE
emaj-62	141	2	11th	ORDINAL
emaj-62	141	3	between 2006-2007	DATE
emaj-62	141	4	years	DATE
emaj-62	142	1	411	CARDINAL
emaj-62	142	2	7	CARDINAL
emaj-62	142	3	147	CARDINAL
emaj-62	142	4	18	CARDINAL
emaj-62	143	1	spss	ORG
emaj-62	146	1	gökgöz	PERSON
emaj-62	146	2	2007	DATE
emaj-62	146	3	26	CARDINAL
emaj-62	146	4	755	CARDINAL
emaj-62	149	1	marshall et	PERSON
emaj-62	150	1	al	PERSON
emaj-62	151	1	2010	DATE
emaj-62	153	1	4	CARDINAL
emaj-62	153	2	issn 2158-8708	PERSON
emaj-62	153	3	cevdet kızıl	PERSON
emaj-62	153	4	dr.	PERSON
emaj-62	153	5	ayşe tansel çetin	PERSON
emaj-62	153	6	ahmed bulunmaz	PERSON
emaj-62	155	1	stolowy	PERSON
emaj-62	155	2	tenenhaus	PERSON
emaj-62	155	3	1997	DATE
emaj-62	155	4	two	CARDINAL
emaj-62	156	1	first	ORDINAL
emaj-62	157	1	second	ORDINAL
emaj-62	158	1	ayboğa	PERSON
emaj-62	158	2	2002	DATE
emaj-62	158	3	turkey	GPE
emaj-62	159	1	turkey	GPE
emaj-62	161	1	ayboğa	PERSON
emaj-62	161	2	2002	DATE
emaj-62	161	3	turkey	GPE
emaj-62	164	1	turkish	NORP
emaj-62	165	1	513	CARDINAL
emaj-62	166	1	yalova university	ORG
emaj-62	166	2	atatürk university	ORG
emaj-62	166	3	bayburt university	ORG
emaj-62	166	4	ordu university	ORG
emaj-62	166	5	uludağ university and van 100	ORG
emaj-62	167	1	yıl university	ORG
emaj-62	171	1	first	ORDINAL
emaj-62	171	2	three	CARDINAL
emaj-62	172	1	q4	PERSON
emaj-62	173	1	turkish	NORP
emaj-62	173	2	turkish	NORP
emaj-62	175	1	turkish	NORP
emaj-62	175	2	turkish	NORP
emaj-62	176	1	turkish	NORP
emaj-62	176	2	turkish	NORP
emaj-62	177	1	turkish	NORP
emaj-62	177	2	turkish	NORP
emaj-62	177	3	turkish	NORP
emaj-62	178	1		PERSON
emaj-62	178	2	turkish	NORP
emaj-62	178	3	turkish	NORP
emaj-62	179	1	turkish	NORP
emaj-62	179	2	turkish	NORP
emaj-62	181	1	turkish	NORP
emaj-62	182	1	turkish	NORP
emaj-62	183	1	q12=	PERSON
emaj-62	183	2	turkish	NORP
emaj-62	185	1	turkish	NORP
emaj-62	188	1	q15=	PERSON
emaj-62	188	2	turkish	NORP
emaj-62	189	1	turkish	NORP
emaj-62	192	1	q18=	ORG
emaj-62	193	1	q19=	CARDINAL
emaj-62	196	1	q21=	DATE
emaj-62	196	2	4	CARDINAL
emaj-62	196	3	issn 2158-8708	PERSON
emaj-62	196	4	turkish	NORP
emaj-62	196	5	turkish	NORP
emaj-62	202	1	q27=	ORG
emaj-62	206	1	turkish	NORP
emaj-62	207	1	turkish	NORP
emaj-62	209	1	turkey	GPE
emaj-62	214	1	q35=	ORG
emaj-62	215	1	turkey	GPE
emaj-62	218	1	q38=	ORG
emaj-62	218	2	turkey	GPE
emaj-62	220	1	turkey	GPE
emaj-62	221	1	513	CARDINAL
emaj-62	222	1	239	CARDINAL
emaj-62	222	2	274	CARDINAL
emaj-62	223	1	46.6%	PERCENT
emaj-62	223	2	53.4%	PERCENT
emaj-62	224	1	1	CARDINAL
emaj-62	224	2	3	CARDINAL
emaj-62	224	3	age 18	DATE
emaj-62	224	4	404	CARDINAL
emaj-62	224	5	between the ages 18-22	DATE
emaj-62	224	6	78.8	CARDINAL
emaj-62	224	7	101	CARDINAL
emaj-62	224	8	between 23-27	CARDINAL
emaj-62	224	9	19.7	CARDINAL
emaj-62	224	10	3	CARDINAL
emaj-62	224	11	between the ages 28-32	DATE
emaj-62	224	12	0.06	CARDINAL
emaj-62	224	13	1	CARDINAL
emaj-62	224	14	33-37	CARDINAL
emaj-62	224	15	1	CARDINAL
emaj-62	224	16	between the ages 43-47	DATE
emaj-62	225	1	2	CARDINAL
emaj-62	225	2	4	CARDINAL
emaj-62	225	3	issn 2158-8708	PERSON
emaj-62	225	4	cevdet kızıl	PERSON
emaj-62	225	5	dr.	PERSON
emaj-62	225	6	ayşe tansel çetin	PERSON
emaj-62	225	7	ahmed bulunmaz	PERSON
emaj-62	226	1	9	CARDINAL
emaj-62	227	1	154	CARDINAL
emaj-62	227	2	130	CARDINAL
emaj-62	227	3	99	CARDINAL
emaj-62	227	4	bayburt university	ORG
emaj-62	227	5	77	CARDINAL
emaj-62	227	6	ordu university	ORG
emaj-62	227	7	48	CARDINAL
emaj-62	227	8	2	CARDINAL
emaj-62	227	9	uludağ university	ORG
emaj-62	227	10	1	CARDINAL
emaj-62	227	11	ankara university	ORG
emaj-62	227	12	1	CARDINAL
emaj-62	227	13	atatürk university	ORG
emaj-62	227	14	1	CARDINAL
emaj-62	227	15	100	CARDINAL
emaj-62	228	1	yıl university	ORG
emaj-62	229	1	3	CARDINAL
emaj-62	231	1	q4	PERSON
emaj-62	231	2	turkish	NORP
emaj-62	231	3	turkish	NORP
emaj-62	232	1	17.1%	PERCENT
emaj-62	232	2	16.8%	PERCENT
emaj-62	232	3	13.2%	PERCENT
emaj-62	232	4	11.2%	PERCENT
emaj-62	232	5	14.3%	PERCENT
emaj-62	233	1	27%	PERCENT
emaj-62	233	2	4	CARDINAL
emaj-62	234	1	q5	ORG
emaj-62	234	2	tcc	ORG
emaj-62	235	1	8.8%	PERCENT
emaj-62	235	2	13.5%	PERCENT
emaj-62	235	3	21.1%	PERCENT
emaj-62	235	4	30.6%	PERCENT
emaj-62	235	5	26.1%	PERCENT
emaj-62	236	1	5	CARDINAL
emaj-62	236	2	tcc	ORG
emaj-62	237	1	tcc	ORG
emaj-62	238	1	11.1%	PERCENT
emaj-62	238	2	23.4%	PERCENT
emaj-62	238	3	37.6%	PERCENT
emaj-62	238	4	18.9%	PERCENT
emaj-62	238	5	9.0%	PERCENT
emaj-62	239	1	6	CARDINAL
emaj-62	240	1	tcc	ORG
emaj-62	241	1	turkish	NORP
emaj-62	241	2	tcc	ORG
emaj-62	242	1	4	CARDINAL
emaj-62	242	2	issn 2158-8708	PERSON
emaj-62	242	3	turkish	NORP
emaj-62	242	4	turkish	NORP
emaj-62	243	1	|79 1.5%	PERCENT
emaj-62	243	2	23.2%	PERCENT
emaj-62	243	3	33.1%	PERCENT
emaj-62	243	4	17.2%	PERCENT
emaj-62	243	5	9.0%	PERCENT
emaj-62	244	1	7	CARDINAL
emaj-62	245	1	turkish	NORP
emaj-62	245	2	tcc	ORG
emaj-62	246	1	turkish	NORP
emaj-62	247	1	8%	PERCENT
emaj-62	248	1	12.7%	PERCENT
emaj-62	249	1	18.1%	PERCENT
emaj-62	250	1	34.5%	PERCENT
emaj-62	250	2	26.7%	PERCENT
emaj-62	251	1	8	CARDINAL
emaj-62	252	1	turkish	NORP
emaj-62	253	1	turkish	NORP
emaj-62	254	1	12.9%	PERCENT
emaj-62	254	2	25.1%	PERCENT
emaj-62	255	1	32.7%	PERCENT
emaj-62	256	1	21.8%	PERCENT
emaj-62	256	2	7.4%	PERCENT
emaj-62	257	1	9	CARDINAL
emaj-62	258	1	turkish	NORP
emaj-62	260	1	9.2%	PERCENT
emaj-62	260	2	17.5%	PERCENT
emaj-62	260	3	22%	PERCENT
emaj-62	260	4	34.7%	PERCENT
emaj-62	260	5	16.6%	PERCENT
emaj-62	261	1	10	CARDINAL
emaj-62	263	1	turkish	NORP
emaj-62	264	1	11.5%	PERCENT
emaj-62	264	2	20.7%	PERCENT
emaj-62	264	3	21.4%	PERCENT
emaj-62	264	4	28.8%	PERCENT
emaj-62	264	5	17.5%	PERCENT
emaj-62	265	1	4	CARDINAL
emaj-62	265	2	issn 2158-8708	PERSON
emaj-62	266	1	cevdet kızıl	PERSON
emaj-62	266	2	dr.	PERSON
emaj-62	266	3	ayşe tansel çetin	PERSON
emaj-62	266	4	ahmed bulunmaz	PERSON
emaj-62	266	5	|80	CARDINAL
emaj-62	266	6	11	CARDINAL
emaj-62	266	7	turkish	NORP
emaj-62	268	1	5.7%	PERCENT
emaj-62	268	2	14.2%	PERCENT
emaj-62	268	3	25.1%	PERCENT
emaj-62	268	4	30.2%	PERCENT
emaj-62	268	5	24.8%	PERCENT
emaj-62	269	1	12	CARDINAL
emaj-62	272	1	5.1 %	PERCENT
emaj-62	272	2	14%	PERCENT
emaj-62	272	3	24.8%	PERCENT
emaj-62	272	4	33.5%	PERCENT
emaj-62	272	5	22.6%	PERCENT
emaj-62	273	1	13	CARDINAL
emaj-62	276	1	5.5%	PERCENT
emaj-62	277	1	9.4%	PERCENT
emaj-62	278	1	22.8%	PERCENT
emaj-62	279	1	30.8%	PERCENT
emaj-62	279	2	31.6%	PERCENT
emaj-62	280	1	14	CARDINAL
emaj-62	283	1	9.0%	PERCENT
emaj-62	283	2	15.2%	PERCENT
emaj-62	283	3	26.3%	PERCENT
emaj-62	283	4	4	CARDINAL
emaj-62	284	1	issn 2158-8708	PERSON
emaj-62	284	2	turkish	NORP
emaj-62	284	3	turkish	NORP
emaj-62	284	4	|81	ORG
emaj-62	284	5	29.8%	PERCENT
emaj-62	284	6	19.7%	PERCENT
emaj-62	285	1	15	CARDINAL
emaj-62	288	1	7.8%	PERCENT
emaj-62	288	2	16.2%	PERCENT
emaj-62	288	3	25.1%	PERCENT
emaj-62	288	4	32.2%	PERCENT
emaj-62	288	5	18.7%	PERCENT
emaj-62	289	1	16	CARDINAL
emaj-62	292	1	4.9%	PERCENT
emaj-62	292	2	11.9%	PERCENT
emaj-62	292	3	28.1%	PERCENT
emaj-62	292	4	31.0%	PERCENT
emaj-62	292	5	24.2%	PERCENT
emaj-62	293	1	17	CARDINAL
emaj-62	296	1	5.3%	PERCENT
emaj-62	296	2	9.4%	PERCENT
emaj-62	296	3	24.4%	PERCENT
emaj-62	296	4	28.1%	PERCENT
emaj-62	296	5	32.9%	PERCENT
emaj-62	297	1	18	CARDINAL
emaj-62	300	1	first	ORDINAL
emaj-62	300	2	turkish	NORP
emaj-62	300	3	turkish	NORP
emaj-62	300	4	4	CARDINAL
emaj-62	300	5	issn 2158-8708	PERSON
emaj-62	300	6	cevdet kızıl	PERSON
emaj-62	300	7	dr.	PERSON
emaj-62	300	8	ayşe tansel çetin	PERSON
emaj-62	300	9	ahmed bulunmaz	PERSON
emaj-62	302	1	secondly	ORDINAL
emaj-62	302	2	turkish	NORP
emaj-62	302	3	turkish	NORP
emaj-62	303	1	thirdly	ORDINAL
emaj-62	303	2	turkish	NORP
emaj-62	303	3	turkish	NORP
emaj-62	305	1	turkish	NORP
emaj-62	305	2	turkish	NORP
emaj-62	305	3	turkish	NORP
emaj-62	306	1	turkish	NORP
emaj-62	306	2	turkish	NORP
emaj-62	307	1	turkish	NORP
emaj-62	307	2	turkish	NORP
emaj-62	309	1	turkey	GPE
emaj-62	310	1	turkey	GPE
emaj-62	311	1	turkey	GPE
emaj-62	314	1	turkey	GPE
emaj-62	315	1	turkey	GPE
emaj-62	316	1	turkey	GPE
emaj-62	317	1	vi	PERSON
emaj-62	317	2	513	CARDINAL
emaj-62	317	3	9	CARDINAL
emaj-62	317	4	turkish	NORP
emaj-62	317	5	the recent years	DATE
emaj-62	319	1	adhikari	PERSON
emaj-62	319	2	flanigan	PERSON
emaj-62	319	3	m.a.	GPE
emaj-62	319	4	tondkar	GPE
emaj-62	319	5	r.h.	PERSON
emaj-62	319	6	1999	DATE
emaj-62	320	1	us	GPE
emaj-62	321	1	aicpa	ORG
emaj-62	321	2	1998	DATE
emaj-62	323	1	aktaş	PERSON
emaj-62	323	2	r.	PERSON
emaj-62	323	3	2013	DATE
emaj-62	325	1	10	CARDINAL
emaj-62	325	2	standardı	PERSON
emaj-62	325	3	mali çözüm dergisi	ORG
emaj-62	325	4	2013	DATE
emaj-62	326	1	133-168	CARDINAL
emaj-62	327	1	aljifri, k.	PERSON
emaj-62	327	2	2006	DATE
emaj-62	327	3	the united arab emirates	ORG
emaj-62	327	4	15	CARDINAL
emaj-62	327	5	5	CARDINAL
emaj-62	328	1	505	CARDINAL
emaj-62	328	2	ayboğa	PERSON
emaj-62	328	3	2002	DATE
emaj-62	329	1	globalleşme sürecinde muhasebe	ORG
emaj-62	329	2	balıkesir üniversitesi sosyal bilimler	ORG
emaj-62	329	3	dergisi	ORG
emaj-62	329	4	ballas, a.	ORG
emaj-62	329	5	d. skoutela	PERSON
emaj-62	330	1	2010	DATE
emaj-62	331	1	greece	GPE
emaj-62	333	1	36	CARDINAL
emaj-62	333	2	11	CARDINAL
emaj-62	334	1	931	CARDINAL
emaj-62	334	2	b.s.	GPE
emaj-62	334	3	de carvalho	PERSON
emaj-62	334	4	a.g.	GPE
emaj-62	334	5	gorga	ORG
emaj-62	334	6	2010	DATE
emaj-62	335	1	brazil	GPE
emaj-62	335	2	454	CARDINAL
emaj-62	335	3	b.	PERSON
emaj-62	335	4	2010	DATE
emaj-62	336	1	19	CARDINAL
emaj-62	336	2	1-2	CARDINAL
emaj-62	338	1	23-50	CARDINAL
emaj-62	339	1	coetzee, s.a.	ORG
emaj-62	339	2	schmulian	NORP
emaj-62	339	3	2012	DATE
emaj-62	340	1	27	CARDINAL
emaj-62	340	2	1	CARDINAL
emaj-62	341	1	demir	PERSON
emaj-62	341	2	öztek süer	PERSON
emaj-62	341	3	2006	DATE
emaj-62	342	1	dergisi	ORG
emaj-62	342	2	türmob yayını	PERSON
emaj-62	342	3	20	CARDINAL
emaj-62	342	4	31-44	DATE
emaj-62	343	1	durak	PERSON
emaj-62	343	2	2009	DATE
emaj-62	344	1	üniversitelerde verilen muhasebe eğitiminin	WORK_OF_ART
emaj-62	344	2	kırklareli yöresi'nde faaliyet	ORG
emaj-62	344	3	gösteren küçük ve	FAC
emaj-62	344	4	beklentilerini karşılama düzeyinin	PERSON
emaj-62	344	5	üniversitesi	DATE
emaj-62	344	6	dalı yüksek lisans	ORG
emaj-62	345	1	http://researchindex.net/author/adhikari,_a./5365e1b326184454e404bf42 http://researchindex.net/author/flanigan,_m.a./5372064226184448c58edae0 http://researchindex.net/author/tondkar,_r.h./536fd78b26184448c50766a4 http://193.255.140.91/jspui/handle/1/860 http://193.255.140.91/jspui/handle/1/860	PERSON
emaj-62	345	2	4	CARDINAL
emaj-62	345	3	issn 2158-8708	PERSON
emaj-62	345	4	turkish	NORP
emaj-62	345	5	turkish	NORP
emaj-62	345	6	nneka s.	PERSON
emaj-62	345	7	2012	DATE
emaj-62	347	1	arabian	NORP
emaj-62	347	2	5	CARDINAL
emaj-62	348	1	48	CARDINAL
emaj-62	349	1	fowler	ORG
emaj-62	349	2	m., tan	PERSON
emaj-62	349	3	l.	PERSON
emaj-62	349	4	l.	GPE
emaj-62	349	5	2002	DATE
emaj-62	351	1	new zealand	GPE
emaj-62	353	1	81	DATE
emaj-62	353	2	no:10	PERSON
emaj-62	353	3	62	CARDINAL
emaj-62	354	1	garuba	ORG
emaj-62	354	2	a. o.	PERSON
emaj-62	354	3	2011	DATE
emaj-62	355	1	nigeria	GPE
emaj-62	355	2	9	CARDINAL
emaj-62	357	1	313	CARDINAL
emaj-62	358	1	gökçen g.	PERSON
emaj-62	358	2	b. a.	PERSON
emaj-62	358	3	2006	DATE
emaj-62	359	1	türkiye muhasebe	ORG
emaj-62	359	2	basım yayım	PERSON
emaj-62	360	1	gökgöz	PERSON
emaj-62	360	2	a.	PERSON
emaj-62	360	3	2007	DATE
emaj-62	361	1	ticaret meslek	FAC
emaj-62	361	2	alan öğrencilerin	ORG
emaj-62	361	3	karşılaştıkları problemleri ve çözüm	ORG
emaj-62	362	1	sbe yüksek lisans tezi	ORG
emaj-62	363	1	howieson	PERSON
emaj-62	363	2	b.	PERSON
emaj-62	363	3	2003	DATE
emaj-62	364	1	british	NORP
emaj-62	364	2	35	CARDINAL
emaj-62	364	3	103	CARDINAL
emaj-62	364	4	the institute of chartered	ORG
emaj-62	364	5	australia	GPE
emaj-62	365	1	1998	DATE
emaj-62	366	1	2020	DATE
emaj-62	366	2	the next century	DATE
emaj-62	366	3	icaew	ORG
emaj-62	367	1	2005	DATE
emaj-62	367	2	london	GPE
emaj-62	367	3	ifac	PERSON
emaj-62	368	1	2005	DATE
emaj-62	369	1	june	DATE
emaj-62	370	1	jackling	PERSON
emaj-62	370	2	b.	PERSON
emaj-62	370	3	howieson	GPE
emaj-62	370	4	b.	PERSON
emaj-62	370	5	r.	NORP
emaj-62	370	6	2012	DATE
emaj-62	371	1	australian	NORP
emaj-62	372	1	22	CARDINAL
emaj-62	372	2	4	CARDINAL
emaj-62	372	3	jermakowicz	PERSON
emaj-62	372	4	e.k.	GPE
emaj-62	372	5	s.	PERSON
emaj-62	372	6	2006	DATE
emaj-62	372	7	eu	ORG
emaj-62	372	8	15	CARDINAL
emaj-62	372	9	pp.170–196	ORG
emaj-62	373	1	jones	PERSON
emaj-62	373	2	s.	GPE
emaj-62	373	3	higgins	PERSON
emaj-62	373	4	a. d.	PERSON
emaj-62	373	5	2006	DATE
emaj-62	373	6	australia	GPE
emaj-62	373	7	accounting & finance	ORG
emaj-62	373	8	46	DATE
emaj-62	374	1	629-652	CARDINAL
emaj-62	375	1	m.	PERSON
emaj-62	375	2	r.	NORP
emaj-62	375	3	muhasebe eğitiminin	ORG
emaj-62	375	4	uluslararası türk coğrafyasında	PERSON
emaj-62	375	5	trabzon	GPE
emaj-62	375	6	turkey	GPE
emaj-62	375	7	16 -17 june 2012	DATE
emaj-62	376	1	kızıl	PERSON
emaj-62	376	2	a.	PERSON
emaj-62	376	3	m. m.	PERSON
emaj-62	376	4	kızıl	PERSON
emaj-62	376	5	c., keskin	PERSON
emaj-62	376	6	a. i̇.	PERSON
emaj-62	376	7	2013	DATE
emaj-62	377	1	türkiye	GPE
emaj-62	378	1	kpmg	ORG
emaj-62	378	2	american accounting association	ORG
emaj-62	378	3	2011	DATE
emaj-62	379	1	2011	DATE
emaj-62	379	2	kpmg	ORG
emaj-62	379	3	2011kpmg_ifrs_facultysurvey.ppt	CARDINAL
emaj-62	380	1	leone	ORG
emaj-62	380	2	m. 2008	PERSON
emaj-62	381	1	8//?f	DATE
emaj-62	381	2	1	CARDINAL
emaj-62	382	1	malone	ORG
emaj-62	382	2	2006	DATE
emaj-62	384	1	the american academy of business 8 (	ORG
emaj-62	386	1	142	CARDINAL
emaj-62	387	1	marshall	PERSON
emaj-62	387	2	d.	NORP
emaj-62	387	3	dombrowski	GPE
emaj-62	387	4	r.	NORP
emaj-62	387	5	garner	PERSON
emaj-62	387	6	m.	PERSON
emaj-62	387	7	k.	PERSON
emaj-62	387	8	2010	DATE
emaj-62	390	1	6	CARDINAL
emaj-62	391	1	miller	ORG
emaj-62	391	2	g. j.	PERSON
emaj-62	391	3	1999	DATE
emaj-62	392	1	the past five years	DATE
emaj-62	392	2	the coming years	DATE
emaj-62	392	3	48	DATE
emaj-62	393	1	mintz	PERSON
emaj-62	393	2	s.m. 2009	GPE
emaj-62	393	3	today	DATE
emaj-62	393	4	november/december	DATE
emaj-62	393	5	24–7	CARDINAL
emaj-62	393	6	munter	PERSON
emaj-62	393	7	2009	DATE
emaj-62	393	8	the united states	GPE
emaj-62	393	9	2008	DATE
emaj-62	393	10	kpmg	ORG
emaj-62	393	11	the american accounting association	ORG
emaj-62	393	12	24	CARDINAL
emaj-62	393	13	2	CARDINAL
emaj-62	394	1	örten r.	PERSON
emaj-62	394	2	kaval, h., karapınar, a.	ORG
emaj-62	394	3	2007	DATE
emaj-62	396	1	pekdemir	PERSON
emaj-62	396	2	r.	NORP
emaj-62	396	3	a. g.	PERSON
emaj-62	396	4	turkey	GPE
emaj-62	396	5	turkey	GPE
emaj-62	396	6	r.	NORP
emaj-62	396	7	ed.	PERSON
emaj-62	397	1	üniversitesi	DATE
emaj-62	397	2	muhasebe enstitüsü	PERSON
emaj-62	397	3	istanbul	GPE
emaj-62	397	4	77, 2010	DATE
emaj-62	398	1	g. g.	PERSON
emaj-62	398	2	mcgee	GPE
emaj-62	398	3	r. w.	PERSON
emaj-62	398	4	2003a	DATE
emaj-62	399	1	thirteenth	ORDINAL
emaj-62	399	2	finland	GPE
emaj-62	399	3	28-31, 2003	DATE
emaj-62	400	1	g. g.	PERSON
emaj-62	400	2	mcgee	GPE
emaj-62	400	3	r. w.	PERSON
emaj-62	400	4	2003b	DATE
emaj-62	401	1	russia	GPE
emaj-62	402	1	jerry biberman & abbass f. alkhafaji	ORG
emaj-62	402	2	mcnaughton & gunn, inc.	ORG
emaj-62	402	3	http://proquest.umi.com.ezyproxy.wintec.ac.nz/pqdweb?rqt=318&pmid=11901&ts=1127640206&clientid=21763&vtype=pqd&vname=pqd&vinst=prod http://proquest.umi.com.ezyproxy.wintec.ac.nz/pqdweb?rqt=318&pmid=11901&ts=1127640206&clientid=21763&vtype=pqd&vname=pqd&vinst=prod http://econbiz.zbw-kiel.de/search/results?lookfor=%22miller%2c+gerald+j.%22&type=author&limit=20	PERSON
emaj-62	402	4	4	CARDINAL
emaj-62	402	5	issn 2158-8708	PERSON
emaj-62	402	6	cevdet kızıl	PERSON
emaj-62	402	7	dr.	PERSON
emaj-62	402	8	ayşe tansel çetin	PERSON
emaj-62	402	9	ahmed bulunmaz	PERSON
emaj-62	402	10	|84 rothbard	PERSON
emaj-62	402	11	m. n.	PERSON
emaj-62	402	12	1991	DATE
emaj-62	403	1	100 percent	PERCENT
emaj-62	404	1	ludwig von mises institute	PERSON
emaj-62	405	1	sennholz, h. (2002	ORG
emaj-62	406	1	russia	GPE
emaj-62	406	2	march	DATE
emaj-62	406	3	mises institute	ORG
emaj-62	407	1	stolowy, h.	ORG
emaj-62	407	2	tenenhaus	PERSON
emaj-62	407	3	m.	PERSON
emaj-62	407	4	1997).”international	CARDINAL
emaj-62	407	5	western europe	LOC
emaj-62	408	1	h. m.	PERSON
emaj-62	408	2	2007	DATE
emaj-62	408	3	ticaret meslek	WORK_OF_ART
emaj-62	408	4	sosyal bilimler enstitüsü	ORG
emaj-62	409	1	d.	NORP
emaj-62	409	2	woodward	GPE
emaj-62	409	3	d.	NORP
emaj-62	409	4	2007	DATE
emaj-62	409	5	kazakhstan	GPE
emaj-62	409	6	the international journal of accounting	ORG
emaj-62	410	1	42	DATE
emaj-62	410	2	1	CARDINAL
emaj-62	411	1	82	CARDINAL
emaj-62	412	1	uyar, a.	ORG
emaj-62	412	2	a. h.	PERSON
emaj-62	412	3	2013	DATE
emaj-62	413	1	turkey	GPE
emaj-62	413	2	25	CARDINAL
emaj-62	413	3	1	CARDINAL
emaj-62	414	1	77-87	DATE
emaj-62	415	1	yereli	GPE
emaj-62	415	2	a. n.	PERSON
emaj-62	415	3	kayalı	GPE
emaj-62	415	4	ata, f. i̇.	PERSON
emaj-62	415	5	2010	DATE
emaj-62	415	6	1997-2008	DATE
emaj-62	415	7	ege akademik	PERSON
emaj-62	415	8	dergisi	ORG
emaj-62	415	9	10	CARDINAL
emaj-62	416	1	885	CARDINAL
emaj-62	417	1	yıldız	PERSON
emaj-62	417	2	2004	DATE
emaj-62	418	1	üniversitelerimizde görev yapan muhasebe ve	PERSON
emaj-62	418	2	öğretim üyesi yardımcı	PERSON
emaj-62	418	3	ile i̇lgili bir araştırma	PERSON
emaj-62	418	4	dergisi	ORG
emaj-62	418	5	24	CARDINAL