id	sid	eid	entity	type
emaj-81	1	1	5	CARDINAL
emaj-81	1	2	issn 2158-8708	PERSON
emaj-81	2	1	i̇rem keskin ph.d	PERSON
emaj-81	2	2	kadir	PERSON
emaj-81	2	3	turkey	GPE
emaj-81	3	1	elçin yılmaz işık ph.d	PERSON
emaj-81	3	2	kadir	PERSON
emaj-81	3	3	turkey	GPE
emaj-81	4	1	5	CARDINAL
emaj-81	4	2	issn 2158-8708	PERSON
emaj-81	7	1	175	CARDINAL
emaj-81	8	1	60,6%	PERCENT
emaj-81	8	2	39,4%	PERCENT
emaj-81	11	1	3.0	CARDINAL
emaj-81	11	2	united states	GPE
emaj-81	12	1	the university of pittsburgh	ORG
emaj-81	12	2	the university of pittsburgh	ORG
emaj-81	13	1	5 no 2 (	MONEY
emaj-81	13	2	issn 2158-8708	PERSON
emaj-81	14	1	i̇rem keskin	PERSON
emaj-81	14	2	i̇rem keskin elçin	ORG
emaj-81	17	1	taylor	PERSON
emaj-81	17	2	1975	DATE
emaj-81	17	3	barry	PERSON
emaj-81	17	4	1979	DATE
emaj-81	18	1	ferrell	ORG
emaj-81	18	2	1991	DATE
emaj-81	20	1	the international federation of accountants	ORG
emaj-81	20	2	2	CARDINAL
emaj-81	21	1	iesba	ORG
emaj-81	22	1	only one	CARDINAL
emaj-81	22	2	1	CARDINAL
emaj-81	23	1	three	CARDINAL
emaj-81	23	2	5	CARDINAL
emaj-81	23	3	•	CARDINAL
emaj-81	23	4	•	CARDINAL
emaj-81	23	5	•	CARDINAL
emaj-81	23	6	farrell	PERSON
emaj-81	23	7	farrell	PERSON
emaj-81	23	8	1998	DATE
emaj-81	24	1	hite et al	PERSON
emaj-81	25	1	1988	DATE
emaj-81	25	2	houston	GPE
emaj-81	25	3	1989	DATE
emaj-81	25	4	1991	DATE
emaj-81	25	5	2000	DATE
emaj-81	26	1	pelfrey	PERSON
emaj-81	26	2	1991	DATE
emaj-81	26	3	50%	PERCENT
emaj-81	26	4	fortune 500	CARDINAL
emaj-81	27	1	41%	PERCENT
emaj-81	27	2	europe	LOC
emaj-81	27	3	langlois	GPE
emaj-81	27	4	schlegelmilch	PERSON
emaj-81	27	5	1990	DATE
emaj-81	27	6	50%	PERCENT
emaj-81	27	7	australia	GPE
emaj-81	27	8	cobbin	PERSON
emaj-81	27	9	1996	DATE
emaj-81	27	10	1998	DATE
emaj-81	28	1	langlois	PERSON
emaj-81	28	2	1990	DATE
emaj-81	28	3	600	CARDINAL
emaj-81	28	4	european	NORP
emaj-81	28	5	american	NORP
emaj-81	28	6	europe	LOC
emaj-81	28	7	european	NORP
emaj-81	28	8	american	NORP
emaj-81	29	1	aydınlık	ORG
emaj-81	29	2	dönmez	PERSON
emaj-81	29	3	2006	DATE
emaj-81	29	4	turkey	GPE
emaj-81	31	1	cohen	PERSON
emaj-81	31	2	laurie	PERSON
emaj-81	31	3	1992	DATE
emaj-81	32	1	clements	PERSON
emaj-81	32	2	stovall	PERSON
emaj-81	32	3	2008	DATE
emaj-81	32	4	the international federation of accountants-ifac	ORG
emaj-81	33	1	napier	ORG
emaj-81	33	2	1992	DATE
emaj-81	36	1	farrell	ORG
emaj-81	37	1	5 no 2 (	MONEY
emaj-81	37	2	issn 2158-8708	PERSON
emaj-81	39	1	cobbin	PERSON
emaj-81	39	2	farrell	PERSON
emaj-81	39	3	2000	DATE
emaj-81	39	4	57	CARDINAL
emaj-81	41	1	cobbin	PERSON
emaj-81	41	2	farrell	PERSON
emaj-81	41	3	2000	DATE
emaj-81	41	4	96%	PERCENT
emaj-81	42	1	cobbin	PERSON
emaj-81	42	2	farrell	PERSON
emaj-81	42	3	2000	DATE
emaj-81	44	1	english	LANGUAGE
emaj-81	44	2	28	CARDINAL
emaj-81	44	3	2005	DATE
emaj-81	45	1	20	CARDINAL
emaj-81	48	1	158	CARDINAL
emaj-81	49	1	80	CARDINAL
emaj-81	49	2	78	CARDINAL
emaj-81	52	1	clements	ORG
emaj-81	52	2	stovall	GPE
emaj-81	52	3	2009	DATE
emaj-81	53	1	1982	DATE
emaj-81	53	2	678	CARDINAL
emaj-81	53	3	two	CARDINAL
emaj-81	55	1	2000	DATE
emaj-81	55	2	1997	DATE
emaj-81	56	1	1998	DATE
emaj-81	58	1	worldbank	ORG
emaj-81	58	2	1997	DATE
emaj-81	59	1	1999	DATE
emaj-81	60	1	yearby	PERSON
emaj-81	60	2	1995	DATE
emaj-81	62	1	1	CARDINAL
emaj-81	63	1	jen-je su	ORG
emaj-81	63	2	2012	DATE
emaj-81	64	1	more than one year	DATE
emaj-81	64	2	2006	DATE
emaj-81	65	1	four	CARDINAL
emaj-81	65	2	1	CARDINAL
emaj-81	66	1	2014	DATE
emaj-81	66	2	12	CARDINAL
emaj-81	66	3	11	CARDINAL
emaj-81	67	1	0	CARDINAL
emaj-81	67	2	100	CARDINAL
emaj-81	67	3	0	CARDINAL
emaj-81	67	4	100	CARDINAL
emaj-81	67	5	1	CARDINAL
emaj-81	68	1	clements	GPE
emaj-81	68	2	stovall	ORG
emaj-81	68	3	2009	DATE
emaj-81	68	4	2013-2014	DATE
emaj-81	68	5	first	ORDINAL
emaj-81	69	1	years	DATE
emaj-81	70	1	5 no 2 (	MONEY
emaj-81	70	2	issn 2158-8708	PERSON
emaj-81	71	1	i̇rem keskin	PERSON
emaj-81	75	1	the years of 2013-2014	DATE
emaj-81	76	1	7	CARDINAL
emaj-81	77	1	4th	ORDINAL
emaj-81	78	1	179	CARDINAL
emaj-81	83	1	2014	DATE
emaj-81	84	1	4	CARDINAL
emaj-81	84	2	179	CARDINAL
emaj-81	85	1	brunei darussalam	GPE
emaj-81	85	2	fiji	GPE
emaj-81	85	3	palestinian	NORP
emaj-81	85	4	cayman islands	GPE
emaj-81	86	1	four	CARDINAL
emaj-81	87	1	1	CARDINAL
emaj-81	87	2	1	CARDINAL
emaj-81	87	3	albania albanian institute of	ORG
emaj-81	87	4	2	CARDINAL
emaj-81	87	5	armenia association of accountants	ORG
emaj-81	87	6	armenia	GPE
emaj-81	87	7	3	CARDINAL
emaj-81	87	8	azerbaijan	GPE
emaj-81	87	9	azerbaijan	GPE
emaj-81	87	10	4	CARDINAL
emaj-81	87	11	bahamas	GPE
emaj-81	87	12	the bahamas institute of chartered	ORG
emaj-81	87	13	5	CARDINAL
emaj-81	87	14	the institute of chartered	ORG
emaj-81	87	15	bangladesh 6	ORG
emaj-81	87	16	7 barbados the institute of chartered	ORG
emaj-81	87	17	barbados	GPE
emaj-81	87	18	8	CARDINAL
emaj-81	87	19	bolivia	GPE
emaj-81	87	20	colegio de auditores de	PERSON
emaj-81	87	21	bolivia	GPE
emaj-81	87	22	bosnia	GPE
emaj-81	87	23	srpska	GPE
emaj-81	87	24	10	CARDINAL
emaj-81	87	25	bosnia	GPE
emaj-81	87	26	herzegovina union	ORG
emaj-81	87	27	11	CARDINAL
emaj-81	87	28	botswana botswana institute of chartered	ORG
emaj-81	87	29	12	CARDINAL
emaj-81	87	30	bulgaria institute of certified	ORG
emaj-81	87	31	bulgaria	GPE
emaj-81	87	32	13	CARDINAL
emaj-81	87	33	cambodia kampuchea institute	ORG
emaj-81	87	34	14	CARDINAL
emaj-81	87	35	the institute of chartered	ORG
emaj-81	87	36	cameroon	GPE
emaj-81	87	37	15	CARDINAL
emaj-81	87	38	instituto nacional de contadores públicos de	ORG
emaj-81	87	39	16	CARDINAL
emaj-81	87	40	17	CARDINAL
emaj-81	87	41	croatia croatian	NORP
emaj-81	87	42	18	CARDINAL
emaj-81	87	43	19 czech republic	PERCENT
emaj-81	87	44	czech	NORP
emaj-81	87	45	20	CARDINAL
emaj-81	87	46	czech	NORP
emaj-81	87	47	czech	NORP
emaj-81	88	1	21	CARDINAL
emaj-81	88	2	denmark	GPE
emaj-81	88	3	danske revisorer	ORG
emaj-81	88	4	22	CARDINAL
emaj-81	88	5	el salvador	GPE
emaj-81	88	6	públicos	PERSON
emaj-81	88	7	iscp	ORG
emaj-81	88	8	23	CARDINAL
emaj-81	88	9	finland	GPE
emaj-81	88	10	24	CARDINAL
emaj-81	88	11	finland	GPE
emaj-81	88	12	kht-yhdistys-föreningen	ORG
emaj-81	88	13	cgr ry 25	PERSON
emaj-81	88	14	georgia	GPE
emaj-81	88	15	georgian	NORP
emaj-81	88	16	26	CARDINAL
emaj-81	88	17	ghana	GPE
emaj-81	88	18	the institute of chartered	ORG
emaj-81	88	19	ghana	GPE
emaj-81	88	20	27	CARDINAL
emaj-81	88	21	greece institute of certified	ORG
emaj-81	88	22	greece	GPE
emaj-81	88	23	28	CARDINAL
emaj-81	88	24	29 ireland	PERCENT
emaj-81	88	25	ireland	GPE
emaj-81	88	26	30	CARDINAL
emaj-81	88	27	jamaica	GPE
emaj-81	88	28	the institute of chartered	ORG
emaj-81	88	29	jamaica	GPE
emaj-81	89	1	japan	GPE
emaj-81	90	1	the japanese institute of certified	ORG
emaj-81	90	2	32	CARDINAL
emaj-81	90	3	jordan jordanian association of certified	ORG
emaj-81	90	4	33	CARDINAL
emaj-81	90	5	34	CARDINAL
emaj-81	90	6	the republic of kazakhstan	GPE
emaj-81	90	7	35 korea	GPE
emaj-81	90	8	republic of korean institute of certified	ORG
emaj-81	90	9	36	CARDINAL
emaj-81	90	10	kosovo	GPE
emaj-81	90	11	kosovo	GPE
emaj-81	90	12	37 kyrgyzstan	PERCENT
emaj-81	90	13	38	CARDINAL
emaj-81	90	14	latvia	GPE
emaj-81	90	15	latvian	NORP
emaj-81	90	16	39	CARDINAL
emaj-81	90	17	lebanon	GPE
emaj-81	90	18	lebanese	NORP
emaj-81	90	19	40	CARDINAL
emaj-81	90	20	macedonia	GPE
emaj-81	90	21	yugoslav institute	ORG
emaj-81	90	22	macedonia	GPE
emaj-81	90	23	41	CARDINAL
emaj-81	91	1	malawi	GPE
emaj-81	91	2	malawi	GPE
emaj-81	91	3	42	CARDINAL
emaj-81	91	4	mauritius mauritius institute of professional	ORG
emaj-81	91	5	43	CARDINAL
emaj-81	91	6	moldova	GPE
emaj-81	91	7	republic of association of professional accountants & auditors	ORG
emaj-81	91	8	44	DATE
emaj-81	91	9	montenegro	GPE
emaj-81	91	10	republic of) institute of certified	ORG
emaj-81	91	11	montenegro	GPE
emaj-81	91	12	45	CARDINAL
emaj-81	91	13	montenegro	GPE
emaj-81	91	14	republic of) institute of accountants	ORG
emaj-81	91	15	montenegro 46 nigeria association of national accountants of	ORG
emaj-81	91	16	47	CARDINAL
emaj-81	91	17	papua	NORP
emaj-81	91	18	48	CARDINAL
emaj-81	91	19	paraguay colegio de contadores de paraguay	PERSON
emaj-81	91	20	49	CARDINAL
emaj-81	91	21	peru	GPE
emaj-81	91	22	de decanos de colegios de contadores	ORG
emaj-81	91	23	publicos	GPE
emaj-81	91	24	peru	GPE
emaj-81	91	25	50	CARDINAL
emaj-81	91	26	poland national chamber of statutory	ORG
emaj-81	91	27	51	CARDINAL
emaj-81	91	28	romania the chamber of financial auditors	ORG
emaj-81	91	29	romania	GPE
emaj-81	91	30	52	CARDINAL
emaj-81	91	31	serbia	GPE
emaj-81	91	32	serbian	NORP
emaj-81	91	33	53	CARDINAL
emaj-81	91	34	sierra leone	PERSON
emaj-81	92	1	the institute of chartered	ORG
emaj-81	92	2	sierra leone	ORG
emaj-81	92	3	54	CARDINAL
emaj-81	92	4	slovakia	GPE
emaj-81	92	5	slovenska komora	ORG
emaj-81	92	6	55	CARDINAL
emaj-81	92	7	slovenia	GPE
emaj-81	92	8	the slovenian institute of auditors	ORG
emaj-81	92	9	56	CARDINAL
emaj-81	92	10	south africa	GPE
emaj-81	92	11	the south african institute of chartered	ORG
emaj-81	92	12	57	CARDINAL
emaj-81	92	13	swaziland swaziland institute of	ORG
emaj-81	92	14	58	CARDINAL
emaj-81	92	15	sweden	GPE
emaj-81	92	16	59	CARDINAL
emaj-81	92	17	switzerland	GPE
emaj-81	92	18	-kammer -swiss institute of certified	ORG
emaj-81	92	19	60	CARDINAL
emaj-81	92	20	tanzania	GPE
emaj-81	92	21	united republic	GPE
emaj-81	92	22	61	CARDINAL
emaj-81	92	23	thailand federation of accounting	ORG
emaj-81	92	24	62	CARDINAL
emaj-81	92	25	togo	NORP
emaj-81	92	26	63	CARDINAL
emaj-81	92	27	trinidad	GPE
emaj-81	92	28	tobago the institute of chartered	ORG
emaj-81	92	29	trinidad & tobago 64	ORG
emaj-81	92	30	65	CARDINAL
emaj-81	92	31	turkey	GPE
emaj-81	92	32	turkey	GPE
emaj-81	92	33	66	CARDINAL
emaj-81	92	34	67	CARDINAL
emaj-81	92	35	ukrainian	NORP
emaj-81	92	36	68	CARDINAL
emaj-81	92	37	united kingdom institute of financial	ORG
emaj-81	92	38	69	CARDINAL
emaj-81	92	39	united kingdom the chartered institute of management	ORG
emaj-81	92	40	cima	ORG
emaj-81	92	41	70	CARDINAL
emaj-81	92	42	the chartered institute of public finance	ORG
emaj-81	92	43	71	CARDINAL
emaj-81	92	44	uruguay colegio de contadores	PERSON
emaj-81	92	45	72	CARDINAL
emaj-81	92	46	uzbekistan chamber of auditors	ORG
emaj-81	92	47	uzbekistan 73	ORG
emaj-81	92	48	uzbekistan national association of accountants	ORG
emaj-81	92	49	uzbekistan	GPE
emaj-81	92	50	74	CARDINAL
emaj-81	92	51	zambia	GPE
emaj-81	92	52	zambia institute of chartered	ORG
emaj-81	92	53	75	CARDINAL
emaj-81	92	54	zimbabwe	GPE
emaj-81	92	55	the institute of chartered	ORG
emaj-81	92	56	zimbabwe	GPE
emaj-81	92	57	2014	DATE
emaj-81	93	1	5 no 2 (	MONEY
emaj-81	93	2	issn 2158-8708	PERSON
emaj-81	94	1	2	CARDINAL
emaj-81	94	2	1	CARDINAL
emaj-81	94	3	albania institute of authorized	ORG
emaj-81	94	4	albania 2 australia	ORG
emaj-81	94	5	australia	GPE
emaj-81	94	6	3	CARDINAL
emaj-81	94	7	australia institute of public	ORG
emaj-81	94	8	4	CARDINAL
emaj-81	94	9	the institute of chartered	ORG
emaj-81	94	10	australia	GPE
emaj-81	94	11	5	CARDINAL
emaj-81	94	12	costa rica	GPE
emaj-81	94	13	colegio de contadores públicos de costa rica	PERSON
emaj-81	94	14	6	CARDINAL
emaj-81	94	15	guyana	GPE
emaj-81	94	16	the institute of chartered	ORG
emaj-81	94	17	guyana	GPE
emaj-81	94	18	hong kong	GPE
emaj-81	94	19	hong kong institute	ORG
emaj-81	94	20	8	CARDINAL
emaj-81	94	21	kuwait	GPE
emaj-81	94	22	9	CARDINAL
emaj-81	94	23	lesotho lesotho institute of	ORG
emaj-81	94	24	luxembourg institut des réviseurs	ORG
emaj-81	94	25	#	CARDINAL
emaj-81	94	26	luxembourg	GPE
emaj-81	94	27	luxembourg	GPE
emaj-81	94	28	de madagascar # malaysia malaysian institute of	ORG
emaj-81	94	29	malaysia	GPE
emaj-81	94	30	the malaysian institute of certified	ORG
emaj-81	94	31	# nigeria	GPE
emaj-81	94	32	the institute of chartered	ORG
emaj-81	94	33	nigeria # pakistan institute	ORG
emaj-81	94	34	pakistan	GPE
emaj-81	94	35	# pakistan	GPE
emaj-81	94	36	the institute of chartered	ORG
emaj-81	94	37	pakistan # philippines philippine institute	ORG
emaj-81	94	38	romania	GPE
emaj-81	94	39	contabili si	PERSON
emaj-81	94	40	din romania # russian federation	ORG
emaj-81	94	41	russian	NORP
emaj-81	94	42	# senegal ordre national des experts comptables et comptables agréés du	ORG
emaj-81	94	43	# singapore institute of singapore	ORG
emaj-81	94	44	# sri lanka institute of certified management	ORG
emaj-81	94	45	the institute of chartered	ORG
emaj-81	94	46	tunisia	GPE
emaj-81	94	47	ordre des experts	ORG
emaj-81	94	48	comptables de tunisie # uganda institute of certified public accountants	ORG
emaj-81	94	49	uganda	GPE
emaj-81	94	50	vietnam	GPE
emaj-81	94	51	vietnam	GPE
emaj-81	94	52	2014	DATE
emaj-81	95	1	1	CARDINAL
emaj-81	95	2	75	CARDINAL
emaj-81	95	3	175	CARDINAL
emaj-81	96	1	31	CARDINAL
emaj-81	96	2	2	CARDINAL
emaj-81	98	1	54	CARDINAL
emaj-81	98	2	3	CARDINAL
emaj-81	99	1	7	CARDINAL
emaj-81	99	2	4	CARDINAL
emaj-81	101	1	8	CARDINAL
emaj-81	101	2	5	CARDINAL
emaj-81	102	1	175	CARDINAL
emaj-81	102	2	42.9%	PERCENT
emaj-81	103	1	17.7%	PERCENT
emaj-81	104	1	30.8%	PERCENT
emaj-81	105	1	4%	PERCENT
emaj-81	106	1	4.6%	PERCENT
emaj-81	107	1	106	CARDINAL
emaj-81	108	1	60.6%	PERCENT
emaj-81	109	1	69	CARDINAL
emaj-81	109	2	39.4%	PERCENT
emaj-81	110	1	3	CARDINAL
emaj-81	110	2	1	CARDINAL
emaj-81	110	3	argentina de consejos profesionales de ciencias	ORG
emaj-81	110	4	2	CARDINAL
emaj-81	110	5	austria institut	EVENT
emaj-81	110	6	3	CARDINAL
emaj-81	110	7	austria	GPE
emaj-81	110	8	4	CARDINAL
emaj-81	110	9	bahrain	GPE
emaj-81	110	10	5	CARDINAL
emaj-81	110	11	belgium institut des experts-comptables et des conseils	ORG
emaj-81	110	12	instituut van de	ORG
emaj-81	110	13	6	CARDINAL
emaj-81	110	14	belgium	GPE
emaj-81	110	15	instituut van de bedrijfsrevisoren institut des réviseurs	ORG
emaj-81	110	16	7	CARDINAL
emaj-81	110	17	benin ordre des experts-comptables et comptables agréés du bénin	ORG
emaj-81	110	18	8	CARDINAL
emaj-81	110	19	brazil	GPE
emaj-81	110	20	9	CARDINAL
emaj-81	110	21	brazil	GPE
emaj-81	110	22	instituto dos	PERSON
emaj-81	110	23	brasil 10	ORG
emaj-81	110	24	canada	GPE
emaj-81	110	25	canada 11 canada	ORG
emaj-81	110	26	canada	GPE
emaj-81	110	27	canada	GPE
emaj-81	110	28	april 1, 2013	DATE
emaj-81	110	29	12	CARDINAL
emaj-81	110	30	canada	GPE
emaj-81	110	31	the canadian institute of chartered	ORG
emaj-81	110	32	canada	GPE
emaj-81	110	33	april 1, 2013	DATE
emaj-81	110	34	13	CARDINAL
emaj-81	110	35	colegio de contadores de chile	PERSON
emaj-81	110	36	14	CARDINAL
emaj-81	110	37	the chinese institute of certified	ORG
emaj-81	110	38	15	CARDINAL
emaj-81	110	39	chinese	NORP
emaj-81	110	40	chinese	NORP
emaj-81	110	41	16	CARDINAL
emaj-81	110	42	croatia croatian association of accountants	ORG
emaj-81	110	43	17	CARDINAL
emaj-81	110	44	dominican	NORP
emaj-81	110	45	republic instituto de contadores	ORG
emaj-81	110	46	públicos autorizados de la república	PERSON
emaj-81	110	47	dominicana	GPE
emaj-81	110	48	18	CARDINAL
emaj-81	110	49	egypt	GPE
emaj-81	110	50	egyptian	NORP
emaj-81	110	51	19	CARDINAL
emaj-81	110	52	20 germany	PERCENT
emaj-81	110	53	21	CARDINAL
emaj-81	110	54	guatemala instituto guatemalteco de contadores	PERSON
emaj-81	110	55	22	CARDINAL
emaj-81	110	56	haiti ordre des comptables professionels	ORG
emaj-81	110	57	23	CARDINAL
emaj-81	110	58	hungary	GPE
emaj-81	110	59	hungarian	NORP
emaj-81	110	60	24	CARDINAL
emaj-81	110	61	india	GPE
emaj-81	110	62	25	CARDINAL
emaj-81	110	63	india	GPE
emaj-81	110	64	the institute of chartered	ORG
emaj-81	110	65	india	GPE
emaj-81	110	66	26	CARDINAL
emaj-81	110	67	iran	GPE
emaj-81	110	68	islamic	NORP
emaj-81	110	69	iranian	NORP
emaj-81	110	70	27	CARDINAL
emaj-81	110	71	iran	GPE
emaj-81	110	72	islamic	NORP
emaj-81	110	73	the iranian institute of certified	ORG
emaj-81	110	74	28	CARDINAL
emaj-81	110	75	iraq	GPE
emaj-81	110	76	iraqi	NORP
emaj-81	110	77	29 ireland	PERCENT
emaj-81	110	78	ireland	GPE
emaj-81	110	79	30 ireland	PERCENT
emaj-81	110	80	31	CARDINAL
emaj-81	110	81	israel institute of certified	ORG
emaj-81	110	82	israel	GPE
emaj-81	110	83	32	CARDINAL
emaj-81	110	84	italy	GPE
emaj-81	110	85	nazionale dei	DATE
emaj-81	110	86	33	CARDINAL
emaj-81	110	87	latvia	GPE
emaj-81	110	88	the republic of latvia	GPE
emaj-81	110	89	34	CARDINAL
emaj-81	110	90	malta	GPE
emaj-81	110	91	the malta institute of	ORG
emaj-81	110	92	35	CARDINAL
emaj-81	110	93	mexico instituto mexicano de contadores públicos	ORG
emaj-81	110	94	a.c.	ORG
emaj-81	110	95	36	CARDINAL
emaj-81	110	96	morocco ordre des experts comptables du royaume du maroc 37 namibia institute of chartered	ORG
emaj-81	110	97	namibia 38	ORG
emaj-81	110	98	new zealand	GPE
emaj-81	110	99	new zealand institute of chartered	ORG
emaj-81	110	100	39	CARDINAL
emaj-81	110	101	nicaragua	GPE
emaj-81	110	102	públicos de nicaragua	ORG
emaj-81	110	103	norway	GPE
emaj-81	110	104	norske	GPE
emaj-81	110	105	41	CARDINAL
emaj-81	110	106	panama	GPE
emaj-81	110	107	públicos autorizados de panamá 42	PERSON
emaj-81	110	108	poland	GPE
emaj-81	110	109	poland	GPE
emaj-81	110	110	43	CARDINAL
emaj-81	111	1	portugal	GPE
emaj-81	111	2	ordem	ORG
emaj-81	111	3	de contas	ORG
emaj-81	111	4	44	CARDINAL
emaj-81	111	5	russian	NORP
emaj-81	111	6	45	CARDINAL
emaj-81	111	7	russian	NORP
emaj-81	111	8	moscow	GPE
emaj-81	111	9	46	CARDINAL
emaj-81	111	10	russian	NORP
emaj-81	111	11	russia	GPE
emaj-81	111	12	47 russian federation	PERCENT
emaj-81	111	13	russia	GPE
emaj-81	111	14	48	CARDINAL
emaj-81	111	15	rwanda institute of certified public accountants	ORG
emaj-81	111	16	rwanda	GPE
emaj-81	111	17	49	CARDINAL
emaj-81	111	18	saudi arabia	GPE
emaj-81	111	19	saudi	NORP
emaj-81	111	20	50	CARDINAL
emaj-81	111	21	south africa	GPE
emaj-81	111	22	the south african institute of professional	ORG
emaj-81	111	23	51	CARDINAL
emaj-81	111	24	sri lanka association of accounting technicians	ORG
emaj-81	111	25	sri lanka	GPE
emaj-81	111	26	52	CARDINAL
emaj-81	111	27	united kingdom association of accounting	ORG
emaj-81	111	28	53	CARDINAL
emaj-81	111	29	england	GPE
emaj-81	111	30	wales	GPE
emaj-81	111	31	54 united	PERCENT
emaj-81	111	32	american institute of certified	ORG
emaj-81	111	33	2014	DATE
emaj-81	112	1	5 no 2 (	MONEY
emaj-81	112	2	issn 2158-8708	PERSON
emaj-81	113	1	i̇rem keskin	PERSON
emaj-81	113	2	4	CARDINAL
emaj-81	113	3	france compagnie nationale des commissaires	ORG
emaj-81	113	4	aux comptes france conseil supérieur de l'ordre des expertscomptables	ORG
emaj-81	113	5	honduras	GPE
emaj-81	113	6	indonesia	GPE
emaj-81	113	7	ikatan	GPE
emaj-81	113	8	akuntan	GPE
emaj-81	113	9	indonesia	GPE
emaj-81	113	10	lithuania	GPE
emaj-81	113	11	united kingdom association of chartered	ORG
emaj-81	113	12	acca	GPE
emaj-81	113	13	united kingdom	GPE
emaj-81	113	14	the institute of chartered	ORG
emaj-81	113	15	scotland	GPE
emaj-81	113	16	2014	DATE
emaj-81	114	1	5	CARDINAL
emaj-81	114	2	1 germany institut	GPE
emaj-81	114	3	2	CARDINAL
emaj-81	114	4	guatemala colegio de contadores	PERSON
emaj-81	114	5	y auditores de guatemala 3 jordan	PERSON
emaj-81	114	6	arab	NORP
emaj-81	114	7	4 kenya institute of certified	ORG
emaj-81	114	8	kenya	GPE
emaj-81	114	9	5	CARDINAL
emaj-81	114	10	liberia	GPE
emaj-81	114	11	the liberian institute	ORG
emaj-81	114	12	6	CARDINAL
emaj-81	114	13	portugal	GPE
emaj-81	114	14	ordem	ORG
emaj-81	114	15	dos técnicos oficiais de contas	ORG
emaj-81	114	16	7	CARDINAL
emaj-81	114	17	instituto de censores jurados de cuentas de españa	ORG
emaj-81	114	18	8 united	PERCENT
emaj-81	114	19	states institute of management	ORG
emaj-81	114	20	2014	DATE
emaj-81	115	1	5	CARDINAL
emaj-81	116	1	5	CARDINAL
emaj-81	116	2	100	CARDINAL
emaj-81	117	1	first	ORDINAL
emaj-81	117	2	0-20	CARDINAL
emaj-81	118	1	second	ORDINAL
emaj-81	118	2	20-40	CARDINAL
emaj-81	119	1	third	ORDINAL
emaj-81	119	2	40-60	CARDINAL
emaj-81	120	1	fourth	ORDINAL
emaj-81	120	2	60-80	CARDINAL
emaj-81	121	1	fifth	ORDINAL
emaj-81	121	2	80-100	CARDINAL
emaj-81	121	3	6	CARDINAL
emaj-81	121	4	the chi square 2	FAC
emaj-81	123	1	6	CARDINAL
emaj-81	123	2	2	CARDINAL
emaj-81	123	3	1 2	CARDINAL
emaj-81	124	1	24 75 3 28 16	TIME
emaj-81	124	2	4 13 22	TIME
emaj-81	124	3	17	CARDINAL
emaj-81	124	4	106 69	CARDINAL
emaj-81	124	5	2	CARDINAL
emaj-81	124	6	10,852	CARDINAL
emaj-81	124	7	4	CARDINAL
emaj-81	124	8	0,028	CARDINAL
emaj-81	124	9	p=,002	ORG
emaj-81	126	1	the past years	DATE
emaj-81	127	1	106	CARDINAL
emaj-81	127	2	60.6%	PERCENT
emaj-81	128	1	69	CARDINAL
emaj-81	129	1	39.4%	PERCENT
emaj-81	134	1	5 no 2 (	MONEY
emaj-81	134	2	issn 2158-8708	PERSON
emaj-81	135	1	|46| emerging markets journal	ORG
emaj-81	136	1	the coming years	DATE
emaj-81	137	1	a. ulgen a.	PERSON
emaj-81	137	2	dönmez d.	PERSON
emaj-81	137	3	gösteren en büyük 500	ORG
emaj-81	137	4	kodlar araştırması	ORG
emaj-81	137	5	marmara üniversitesi	GPE
emaj-81	137	6	sosyal bilimler enstitüsü	FAC
emaj-81	137	7	dergisi	ORG
emaj-81	137	8	öneri	NORP
emaj-81	137	9	2007	DATE
emaj-81	137	10	151	CARDINAL
emaj-81	138	1	barry	PERSON
emaj-81	138	2	1979	DATE
emaj-81	138	3	wadsworth publishing co.	ORG
emaj-81	138	4	new york	GPE
emaj-81	138	5	39	CARDINAL
emaj-81	139	1	clements	PERSON
emaj-81	139	2	c. e.	PERSON
emaj-81	139	3	j., & stovall	ORG
emaj-81	139	4	o. s.	PERSON
emaj-81	139	5	2009	DATE
emaj-81	141	1	87	CARDINAL
emaj-81	141	2	173-183	CARDINAL
emaj-81	142	1	clements	PERSON
emaj-81	142	2	curtis	PERSON
emaj-81	142	3	john d.	PERSON
emaj-81	142	4	stovall	ORG
emaj-81	142	5	o. scott	PERSON
emaj-81	142	6	2008	DATE
emaj-81	143	1	september 30, 2008	DATE
emaj-81	144	1	2009	DATE
emaj-81	144	2	midyear	DATE
emaj-81	145	1	http://ssrn.com/abstract=1275950	PERSON
emaj-81	146	1	cohen	PERSON
emaj-81	146	2	jeffrey r.	PERSON
emaj-81	146	3	laurie w. & sharp	ORG
emaj-81	146	4	david j.	PERSON
emaj-81	146	5	1992	DATE
emaj-81	148	1	journal of business	ORG
emaj-81	148	2	11	CARDINAL
emaj-81	148	3	9	CARDINAL
emaj-81	148	4	687	CARDINAL
emaj-81	148	5	700	CARDINAL
emaj-81	149	1	farrell	PERSON
emaj-81	149	2	b.	PERSON
emaj-81	149	3	2000	DATE
emaj-81	150	1	european	NORP
emaj-81	150	2	9	CARDINAL
emaj-81	151	1	farrell	PERSON
emaj-81	151	2	brian	PERSON
emaj-81	151	3	cobbin	PERSON
emaj-81	151	4	deirdre	PERSON
emaj-81	152	1	european	NORP
emaj-81	153	1	9	CARDINAL
emaj-81	153	2	3	CARDINAL
emaj-81	153	3	180190	DATE
emaj-81	154	1	farrell	PERSON
emaj-81	154	2	h.	PERSON
emaj-81	154	3	farrell	PERSON
emaj-81	154	4	b. j.	PERSON
emaj-81	154	5	1998	DATE
emaj-81	154	6	17	CARDINAL
emaj-81	154	7	587-601	CARDINAL
emaj-81	155	1	netherlands	GPE
emaj-81	156	1	ferrell	ORG
emaj-81	156	2	o. c.	PERSON
emaj-81	156	3	1991	DATE
emaj-81	156	4	houghton mifflin company	ORG
emaj-81	156	5	boston	GPE
emaj-81	156	6	60	CARDINAL
emaj-81	158	1	5 no 2 (	MONEY
emaj-81	158	2	issn 2158-8708	PERSON
emaj-81	159	1	i̇rem keskin	PERSON
emaj-81	159	2	the world bank	ORG
emaj-81	159	3	prem network	PERSON
emaj-81	159	4	the world bank	ORG
emaj-81	159	5	washington	GPE
emaj-81	159	6	d.c.	GPE
emaj-81	159	7	september 1997	DATE
emaj-81	160	1	hite	NORP
emaj-81	160	2	r.	NORP
emaj-81	160	3	j. and fraser	PERSON
emaj-81	160	4	1988	DATE
emaj-81	162	1	journal of business ethics	ORG
emaj-81	162	2	771	CARDINAL
emaj-81	163	1	husted	ORG
emaj-81	163	2	b.w.	GPE
emaj-81	163	3	1999	DATE
emaj-81	165	1	journal of international business studies	ORG
emaj-81	165	2	339359	DATE
emaj-81	166	1	iesba	ORG
emaj-81	166	2	2014	DATE
emaj-81	166	3	4-iesba-handbook.pdf	CARDINAL
emaj-81	167	1	ifac	ORG
emaj-81	167	2	2014	DATE
emaj-81	167	3	ifac	PERSON
emaj-81	167	4	2015	CARDINAL
emaj-81	168	1	langlois	PERSON
emaj-81	168	2	1990	DATE
emaj-81	169	1	europe	LOC
emaj-81	169	2	the united states'	GPE
emaj-81	170	1	journal of international business studies	ORG
emaj-81	170	2	21:4	CARDINAL
emaj-81	170	3	519	CARDINAL
emaj-81	171	1	macrae	PERSON
emaj-81	173	1	677	CARDINAL
emaj-81	174	1	s.	PERSON
emaj-81	174	2	1991	DATE
emaj-81	174	3	14	CARDINAL
emaj-81	175	1	saha	ORG
emaj-81	175	2	shrabani; gounder	PERSON
emaj-81	175	3	jen-je su	ORG
emaj-81	177	1	19	CARDINAL
emaj-81	177	2	2	CARDINAL
emaj-81	177	3	1-9	DATE
emaj-81	177	4	schlegelmilch	PERSON
emaj-81	177	5	b.	PERSON
emaj-81	177	6	j. houston:	PERSON
emaj-81	177	7	1989	DATE
emaj-81	177	8	u.k.	GPE
emaj-81	177	9	european journal	ORG
emaj-81	177	10	u.k.	GPE
emaj-81	177	11	23(6	CARDINAL
emaj-81	177	12	7	CARDINAL
emaj-81	178	1	5 no 2 (	MONEY
emaj-81	178	2	issn 2158-8708	PERSON
emaj-81	179	1	mitchell	PERSON
emaj-81	180	1	324	CARDINAL
emaj-81	181	1	latin america	LOC
emaj-81	183	1	2006 34(2):381-404	DATE
emaj-81	184	1	2005	DATE
emaj-81	186	1	library & information science research	ORG
emaj-81	186	2	27(4	CARDINAL
emaj-81	186	3	513	CARDINAL
emaj-81	186	4	r.	PERSON
emaj-81	186	5	2000	DATE
emaj-81	187	1	world bank institute	ORG
emaj-81	187	2	world bank	ORG
emaj-81	188	1	1998	DATE
emaj-81	189	1	98/63	CARDINAL
emaj-81	190	1	washington	GPE
emaj-81	191	1	taylor	PERSON
emaj-81	191	2	paul w.	PERSON
emaj-81	191	3	1975	DATE
emaj-81	191	4	dickerson publishing co.	ORG
emaj-81	191	5	inc.	ORG
emaj-81	191	6	encino	GPE
emaj-81	191	7	california	GPE
emaj-81	193	1	2014	DATE
emaj-81	193	2	2015	CARDINAL
emaj-81	195	1	2014	DATE
emaj-81	195	2	2015	CARDINAL
emaj-81	196	1	william a. & napier	ORG
emaj-81	196	2	nancy k.	PERSON
emaj-81	196	3	1992	DATE
emaj-81	198	1	11	CARDINAL
emaj-81	198	2	11	CARDINAL
emaj-81	198	3	831	CARDINAL
emaj-81	198	4	841	CARDINAL