id	sid	tid	token	lemma	pos
emaj-62	1	1	volume	volume	NOUN
emaj-62	1	2	4	4	NUM
emaj-62	1	3	no	no	DET
emaj-62	1	4	1	1	NUM
emaj-62	1	5	(	(	PUNCT
emaj-62	1	6	2014	2014	NUM
emaj-62	1	7	)	)	PUNCT
emaj-62	1	8	|	|	ADV
emaj-62	1	9	issn	issn	VERB
emaj-62	1	10	2158	2158	NUM
emaj-62	1	11	-	-	SYM
emaj-62	1	12	8708	8708	NUM
emaj-62	1	13	(	(	PUNCT
emaj-62	1	14	online	online	NOUN
emaj-62	1	15	)	)	PUNCT
emaj-62	1	16	|	|	ADV
emaj-62	1	17	doi	doi	X
emaj-62	1	18	10.5195	10.5195	NUM
emaj-62	1	19	/	/	SYM
emaj-62	1	20	emaj.2014.62	emaj.2014.62	NOUN
emaj-62	2	1	|	|	ADV
emaj-62	2	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-62	2	3	accounting	accounting	NOUN
emaj-62	2	4	education	education	NOUN
emaj-62	2	5	approach	approach	NOUN
emaj-62	2	6	in	in	ADP
emaj-62	2	7	the	the	DET
emaj-62	2	8	context	context	NOUN
emaj-62	2	9	of	of	ADP
emaj-62	2	10	new	new	ADJ
emaj-62	2	11	turkish	turkish	ADJ
emaj-62	2	12	commercial	commercial	ADJ
emaj-62	2	13	code	code	NOUN
emaj-62	2	14	and	and	CCONJ
emaj-62	2	15	turkish	turkish	ADJ
emaj-62	2	16	accounting	accounting	NOUN
emaj-62	2	17	standards	standard	NOUN
emaj-62	2	18	cevdet	cevdet	NOUN
emaj-62	2	19	kızıl	kızıl	PROPN
emaj-62	2	20	yalova	yalova	PROPN
emaj-62	2	21	university	university	PROPN
emaj-62	2	22	,	,	PUNCT
emaj-62	2	23	department	department	NOUN
emaj-62	2	24	of	of	ADP
emaj-62	2	25	management	management	NOUN
emaj-62	2	26	|	|	ADV
emaj-62	2	27	email	email	NOUN
emaj-62	2	28	:	:	PUNCT
emaj-62	2	29	cevdetkizil@yahoo.com	cevdetkizil@yahoo.com	X
emaj-62	3	1	ayşe	ayşe	PROPN
emaj-62	3	2	tansel	tansel	PROPN
emaj-62	3	3	çetin	çetin	NOUN
emaj-62	3	4	yalova	yalova	PROPN
emaj-62	4	1	university	university	PROPN
emaj-62	4	2	,	,	PUNCT
emaj-62	4	3	department	department	NOUN
emaj-62	4	4	of	of	ADP
emaj-62	4	5	management	management	NOUN
emaj-62	4	6	|	|	ADV
emaj-62	4	7	email	email	NOUN
emaj-62	4	8	:	:	PUNCT
emaj-62	5	1	aysetanselcetin@gmail.com	aysetanselcetin@gmail.com	PROPN
emaj-62	5	2	ahmed	ahmed	PROPN
emaj-62	5	3	bulunmaz	bulunmaz	PROPN
emaj-62	5	4	yalova	yalova	PROPN
emaj-62	5	5	university	university	PROPN
emaj-62	5	6	,	,	PUNCT
emaj-62	5	7	department	department	NOUN
emaj-62	5	8	of	of	ADP
emaj-62	5	9	management	management	NOUN
emaj-62	5	10	|	|	ADV
emaj-62	5	11	email	email	NOUN
emaj-62	5	12	:	:	PUNCT
emaj-62	5	13	ahmedbulunmaz@yahoo.com	ahmedbulunmaz@yahoo.com	X
emaj-62	5	14	abstract	abstract	ADJ
emaj-62	5	15	the	the	DET
emaj-62	5	16	aim	aim	NOUN
emaj-62	5	17	of	of	ADP
emaj-62	5	18	this	this	DET
emaj-62	5	19	article	article	NOUN
emaj-62	5	20	is	be	AUX
emaj-62	5	21	to	to	PART
emaj-62	5	22	investigate	investigate	VERB
emaj-62	5	23	the	the	DET
emaj-62	5	24	impact	impact	NOUN
emaj-62	5	25	of	of	ADP
emaj-62	5	26	new	new	ADJ
emaj-62	5	27	turkish	turkish	ADJ
emaj-62	5	28	commercial	commercial	ADJ
emaj-62	5	29	code	code	NOUN
emaj-62	5	30	and	and	CCONJ
emaj-62	5	31	turkish	turkish	ADJ
emaj-62	5	32	accounting	accounting	NOUN
emaj-62	5	33	standards	standard	NOUN
emaj-62	5	34	on	on	ADP
emaj-62	5	35	accounting	accounting	NOUN
emaj-62	5	36	education	education	NOUN
emaj-62	5	37	.	.	PUNCT
emaj-62	6	1	this	this	DET
emaj-62	6	2	study	study	NOUN
emaj-62	6	3	takes	take	VERB
emaj-62	6	4	advantage	advantage	NOUN
emaj-62	6	5	of	of	ADP
emaj-62	6	6	the	the	DET
emaj-62	6	7	survey	survey	NOUN
emaj-62	6	8	method	method	NOUN
emaj-62	6	9	for	for	ADP
emaj-62	6	10	gathering	gather	VERB
emaj-62	6	11	information	information	NOUN
emaj-62	6	12	and	and	CCONJ
emaj-62	6	13	running	run	VERB
emaj-62	6	14	the	the	DET
emaj-62	6	15	research	research	NOUN
emaj-62	6	16	analysis	analysis	NOUN
emaj-62	6	17	.	.	PUNCT
emaj-62	7	1	for	for	ADP
emaj-62	7	2	this	this	DET
emaj-62	7	3	purpose	purpose	NOUN
emaj-62	7	4	,	,	PUNCT
emaj-62	7	5	questionnaire	questionnaire	NOUN
emaj-62	7	6	forms	form	NOUN
emaj-62	7	7	are	be	AUX
emaj-62	7	8	distributed	distribute	VERB
emaj-62	7	9	to	to	ADP
emaj-62	7	10	university	university	NOUN
emaj-62	7	11	students	student	NOUN
emaj-62	7	12	personally	personally	ADV
emaj-62	7	13	and	and	CCONJ
emaj-62	7	14	via	via	ADP
emaj-62	7	15	the	the	DET
emaj-62	7	16	internet	internet	NOUN
emaj-62	7	17	.	.	PUNCT
emaj-62	8	1	this	this	DET
emaj-62	8	2	paper	paper	NOUN
emaj-62	8	3	includes	include	VERB
emaj-62	8	4	significant	significant	ADJ
emaj-62	8	5	research	research	NOUN
emaj-62	8	6	questions	question	NOUN
emaj-62	8	7	such	such	ADJ
emaj-62	8	8	as	as	ADP
emaj-62	8	9	“	"	PUNCT
emaj-62	8	10	are	be	AUX
emaj-62	8	11	accounting	accounting	NOUN
emaj-62	8	12	academicians	academician	NOUN
emaj-62	8	13	informed	inform	VERB
emaj-62	8	14	and	and	CCONJ
emaj-62	8	15	knowledgeable	knowledgeable	ADJ
emaj-62	8	16	on	on	ADP
emaj-62	8	17	new	new	ADJ
emaj-62	8	18	turkish	turkish	ADJ
emaj-62	8	19	commercial	commercial	ADJ
emaj-62	8	20	code	code	NOUN
emaj-62	8	21	and	and	CCONJ
emaj-62	8	22	turkish	turkish	ADJ
emaj-62	8	23	accounting	accounting	NOUN
emaj-62	8	24	standards	standard	NOUN
emaj-62	8	25	?	?	PUNCT
emaj-62	8	26	”	"	PUNCT
emaj-62	8	27	,	,	PUNCT
emaj-62	8	28	“	"	PUNCT
emaj-62	8	29	do	do	AUX
emaj-62	8	30	accounting	accounting	NOUN
emaj-62	8	31	academicians	academician	NOUN
emaj-62	8	32	integrate	integrate	VERB
emaj-62	8	33	new	new	ADJ
emaj-62	8	34	turkish	turkish	ADJ
emaj-62	8	35	commercial	commercial	ADJ
emaj-62	8	36	code	code	NOUN
emaj-62	8	37	and	and	CCONJ
emaj-62	8	38	turkish	turkish	ADJ
emaj-62	8	39	accounting	accounting	NOUN
emaj-62	8	40	standards	standard	NOUN
emaj-62	8	41	to	to	ADP
emaj-62	8	42	their	their	PRON
emaj-62	8	43	lectures	lecture	NOUN
emaj-62	8	44	?	?	PUNCT
emaj-62	8	45	”	"	PUNCT
emaj-62	8	46	,	,	PUNCT
emaj-62	8	47	“	"	PUNCT
emaj-62	8	48	how	how	SCONJ
emaj-62	8	49	does	do	AUX
emaj-62	8	50	modern	modern	ADJ
emaj-62	8	51	accounting	accounting	NOUN
emaj-62	8	52	education	education	NOUN
emaj-62	8	53	methodology	methodology	NOUN
emaj-62	8	54	and	and	CCONJ
emaj-62	8	55	technology	technology	NOUN
emaj-62	8	56	coincides	coincide	VERB
emaj-62	8	57	with	with	ADP
emaj-62	8	58	the	the	DET
emaj-62	8	59	teaching	teaching	NOUN
emaj-62	8	60	of	of	ADP
emaj-62	8	61	new	new	ADJ
emaj-62	8	62	turkish	turkish	ADJ
emaj-62	8	63	commercial	commercial	ADJ
emaj-62	8	64	code	code	NOUN
emaj-62	8	65	and	and	CCONJ
emaj-62	8	66	turkish	turkish	ADJ
emaj-62	8	67	accounting	accounting	NOUN
emaj-62	8	68	standards	standard	NOUN
emaj-62	8	69	?	?	PUNCT
emaj-62	8	70	”	"	PUNCT
emaj-62	8	71	,	,	PUNCT
emaj-62	8	72	“	"	PUNCT
emaj-62	8	73	do	do	AUX
emaj-62	8	74	universities	university	NOUN
emaj-62	8	75	offer	offer	VERB
emaj-62	8	76	mandatory	mandatory	ADJ
emaj-62	8	77	and	and	CCONJ
emaj-62	8	78	elective	elective	ADJ
emaj-62	8	79	courses	course	NOUN
emaj-62	8	80	which	which	PRON
emaj-62	8	81	cover	cover	VERB
emaj-62	8	82	the	the	DET
emaj-62	8	83	new	new	ADJ
emaj-62	8	84	turkish	turkish	ADJ
emaj-62	8	85	commercial	commercial	ADJ
emaj-62	8	86	code	code	NOUN
emaj-62	8	87	and	and	CCONJ
emaj-62	8	88	turkish	turkish	ADJ
emaj-62	8	89	accounting	accounting	NOUN
emaj-62	8	90	standards	standard	NOUN
emaj-62	8	91	?	?	PUNCT
emaj-62	8	92	”	"	PUNCT
emaj-62	9	1	and	and	CCONJ
emaj-62	9	2	“	"	PUNCT
emaj-62	9	3	if	if	SCONJ
emaj-62	9	4	such	such	ADJ
emaj-62	9	5	courses	course	NOUN
emaj-62	9	6	are	be	AUX
emaj-62	9	7	offered	offer	VERB
emaj-62	9	8	,	,	PUNCT
emaj-62	9	9	what	what	PRON
emaj-62	9	10	are	be	AUX
emaj-62	9	11	their	their	PRON
emaj-62	9	12	names	name	NOUN
emaj-62	9	13	,	,	PUNCT
emaj-62	9	14	percentage	percentage	NOUN
emaj-62	9	15	in	in	ADP
emaj-62	9	16	the	the	DET
emaj-62	9	17	curriculum	curriculum	NOUN
emaj-62	9	18	and	and	CCONJ
emaj-62	9	19	degree	degree	NOUN
emaj-62	9	20	of	of	ADP
emaj-62	9	21	coverage	coverage	NOUN
emaj-62	9	22	?	?	PUNCT
emaj-62	9	23	”	"	PUNCT
emaj-62	9	24	research	research	NOUN
emaj-62	9	25	contributes	contribute	VERB
emaj-62	9	26	to	to	ADP
emaj-62	9	27	the	the	DET
emaj-62	9	28	literature	literature	NOUN
emaj-62	9	29	in	in	ADP
emaj-62	9	30	several	several	ADJ
emaj-62	9	31	ways	way	NOUN
emaj-62	9	32	.	.	PUNCT
emaj-62	10	1	firstly	firstly	ADV
emaj-62	10	2	,	,	PUNCT
emaj-62	10	3	new	new	ADJ
emaj-62	10	4	turkish	turkish	ADJ
emaj-62	10	5	commercial	commercial	ADJ
emaj-62	10	6	code	code	NOUN
emaj-62	10	7	and	and	CCONJ
emaj-62	10	8	turkish	turkish	ADJ
emaj-62	10	9	accounting	accounting	NOUN
emaj-62	10	10	standards	standard	NOUN
emaj-62	10	11	are	be	AUX
emaj-62	10	12	current	current	ADJ
emaj-62	10	13	significant	significant	ADJ
emaj-62	10	14	topics	topic	NOUN
emaj-62	10	15	for	for	ADP
emaj-62	10	16	the	the	DET
emaj-62	10	17	accounting	accounting	NOUN
emaj-62	10	18	profession	profession	NOUN
emaj-62	10	19	.	.	PUNCT
emaj-62	11	1	furthermore	furthermore	ADV
emaj-62	11	2	,	,	PUNCT
emaj-62	11	3	the	the	DET
emaj-62	11	4	accounting	accounting	NOUN
emaj-62	11	5	education	education	NOUN
emaj-62	11	6	provides	provide	VERB
emaj-62	11	7	a	a	DET
emaj-62	11	8	basis	basis	NOUN
emaj-62	11	9	for	for	ADP
emaj-62	11	10	the	the	DET
emaj-62	11	11	implementations	implementation	NOUN
emaj-62	11	12	in	in	ADP
emaj-62	11	13	public	public	ADJ
emaj-62	11	14	and	and	CCONJ
emaj-62	11	15	private	private	ADJ
emaj-62	11	16	sector	sector	NOUN
emaj-62	11	17	.	.	PUNCT
emaj-62	12	1	besides	besides	SCONJ
emaj-62	12	2	,	,	PUNCT
emaj-62	12	3	one	one	NUM
emaj-62	12	4	of	of	ADP
emaj-62	12	5	the	the	DET
emaj-62	12	6	intentions	intention	NOUN
emaj-62	12	7	of	of	ADP
emaj-62	12	8	new	new	ADJ
emaj-62	12	9	turkish	turkish	ADJ
emaj-62	12	10	commercial	commercial	ADJ
emaj-62	12	11	code	code	NOUN
emaj-62	12	12	and	and	CCONJ
emaj-62	12	13	turkish	turkish	ADJ
emaj-62	12	14	accounting	accounting	NOUN
emaj-62	12	15	standards	standard	NOUN
emaj-62	12	16	is	be	AUX
emaj-62	12	17	to	to	PART
emaj-62	12	18	foster	foster	VERB
emaj-62	12	19	transparency	transparency	NOUN
emaj-62	12	20	.	.	PUNCT
emaj-62	13	1	that	that	PRON
emaj-62	13	2	is	be	AUX
emaj-62	13	3	definitely	definitely	ADV
emaj-62	13	4	a	a	DET
emaj-62	13	5	critical	critical	ADJ
emaj-62	13	6	concept	concept	NOUN
emaj-62	13	7	also	also	ADV
emaj-62	13	8	in	in	ADP
emaj-62	13	9	terms	term	NOUN
emaj-62	13	10	of	of	ADP
emaj-62	13	11	mergers	merger	NOUN
emaj-62	13	12	,	,	PUNCT
emaj-62	13	13	acquisitions	acquisition	NOUN
emaj-62	13	14	and	and	CCONJ
emaj-62	13	15	investments	investment	NOUN
emaj-62	13	16	.	.	PUNCT
emaj-62	14	1	stakeholders	stakeholder	NOUN
emaj-62	14	2	of	of	ADP
emaj-62	14	3	today	today	NOUN
emaj-62	14	4	’s	’s	PART
emaj-62	14	5	business	business	NOUN
emaj-62	14	6	world	world	NOUN
emaj-62	14	7	such	such	ADJ
emaj-62	14	8	as	as	ADP
emaj-62	14	9	investors	investor	NOUN
emaj-62	14	10	,	,	PUNCT
emaj-62	14	11	shareholders	shareholder	NOUN
emaj-62	14	12	,	,	PUNCT
emaj-62	14	13	entrepreneurs	entrepreneur	NOUN
emaj-62	14	14	,	,	PUNCT
emaj-62	14	15	auditors	auditor	NOUN
emaj-62	14	16	and	and	CCONJ
emaj-62	14	17	government	government	NOUN
emaj-62	14	18	are	be	AUX
emaj-62	14	19	in	in	ADP
emaj-62	14	20	need	need	NOUN
emaj-62	14	21	of	of	ADP
emaj-62	14	22	more	more	ADV
emaj-62	14	23	standardized	standardized	ADJ
emaj-62	14	24	global	global	ADJ
emaj-62	14	25	accounting	accounting	NOUN
emaj-62	14	26	principles	principle	NOUN
emaj-62	14	27	thus	thus	ADV
emaj-62	14	28	,	,	PUNCT
emaj-62	14	29	revision	revision	NOUN
emaj-62	14	30	and	and	CCONJ
emaj-62	14	31	redesigning	redesigning	NOUN
emaj-62	14	32	of	of	ADP
emaj-62	14	33	accounting	accounting	NOUN
emaj-62	14	34	educations	education	NOUN
emaj-62	14	35	plays	play	VERB
emaj-62	14	36	an	an	DET
emaj-62	14	37	important	important	ADJ
emaj-62	14	38	role	role	NOUN
emaj-62	14	39	.	.	PUNCT
emaj-62	15	1	emphasized	emphasize	VERB
emaj-62	15	2	points	point	NOUN
emaj-62	15	3	also	also	ADV
emaj-62	15	4	clearly	clearly	ADV
emaj-62	15	5	prove	prove	VERB
emaj-62	15	6	the	the	DET
emaj-62	15	7	necessity	necessity	NOUN
emaj-62	15	8	and	and	CCONJ
emaj-62	15	9	functionality	functionality	NOUN
emaj-62	15	10	of	of	ADP
emaj-62	15	11	this	this	DET
emaj-62	15	12	research	research	NOUN
emaj-62	15	13	.	.	PUNCT
emaj-62	16	1	keywords	keyword	NOUN
emaj-62	16	2	:	:	PUNCT
emaj-62	16	3	accounting	accounting	NOUN
emaj-62	16	4	,	,	PUNCT
emaj-62	16	5	law	law	NOUN
emaj-62	16	6	and	and	CCONJ
emaj-62	16	7	ethics	ethic	NOUN
emaj-62	16	8	,	,	PUNCT
emaj-62	16	9	mergers	merger	NOUN
emaj-62	16	10	and	and	CCONJ
emaj-62	16	11	acquisitions	acquisition	NOUN
emaj-62	16	12	,	,	PUNCT
emaj-62	16	13	commercial	commercial	ADJ
emaj-62	16	14	code	code	NOUN
emaj-62	16	15	,	,	PUNCT
emaj-62	16	16	accounting	accounting	NOUN
emaj-62	16	17	standards	standard	NOUN
emaj-62	16	18	,	,	PUNCT
emaj-62	16	19	accounting	accounting	NOUN
emaj-62	16	20	education	education	NOUN
emaj-62	16	21	new	new	ADJ
emaj-62	16	22	articles	article	NOUN
emaj-62	16	23	in	in	ADP
emaj-62	16	24	this	this	DET
emaj-62	16	25	journal	journal	NOUN
emaj-62	16	26	are	be	AUX
emaj-62	16	27	licensed	license	VERB
emaj-62	16	28	under	under	ADP
emaj-62	16	29	a	a	DET
emaj-62	16	30	creative	creative	ADJ
emaj-62	16	31	commons	common	NOUN
emaj-62	16	32	attribution	attribution	NOUN
emaj-62	16	33	3.0	3.0	NUM
emaj-62	16	34	united	unite	VERB
emaj-62	16	35	states	states	PROPN
emaj-62	16	36	license	license	NOUN
emaj-62	16	37	.	.	PUNCT
emaj-62	17	1	this	this	DET
emaj-62	17	2	journal	journal	NOUN
emaj-62	17	3	is	be	AUX
emaj-62	17	4	published	publish	VERB
emaj-62	17	5	by	by	ADP
emaj-62	17	6	the	the	DET
emaj-62	17	7	university	university	NOUN
emaj-62	17	8	library	library	NOUN
emaj-62	17	9	system	system	NOUN
emaj-62	17	10	of	of	ADP
emaj-62	17	11	the	the	DET
emaj-62	17	12	university	university	PROPN
emaj-62	17	13	of	of	ADP
emaj-62	17	14	pittsburgh	pittsburgh	PROPN
emaj-62	17	15	as	as	ADP
emaj-62	17	16	part	part	NOUN
emaj-62	17	17	of	of	ADP
emaj-62	17	18	its	its	PRON
emaj-62	17	19	d	d	NOUN
emaj-62	17	20	-	-	PUNCT
emaj-62	17	21	scribe	scribe	VERB
emaj-62	17	22	digital	digital	ADJ
emaj-62	17	23	publishing	publishing	NOUN
emaj-62	17	24	program	program	NOUN
emaj-62	17	25	,	,	PUNCT
emaj-62	17	26	and	and	CCONJ
emaj-62	17	27	is	be	AUX
emaj-62	17	28	cosponsored	cosponsor	VERB
emaj-62	17	29	by	by	ADP
emaj-62	17	30	the	the	DET
emaj-62	17	31	university	university	PROPN
emaj-62	17	32	of	of	ADP
emaj-62	17	33	pittsburgh	pittsburgh	PROPN
emaj-62	17	34	press	press	NOUN
emaj-62	17	35	.	.	PUNCT
emaj-62	18	1	volume	volume	NOUN
emaj-62	18	2	4	4	NUM
emaj-62	18	3	no	no	DET
emaj-62	18	4	1	1	NUM
emaj-62	18	5	(	(	PUNCT
emaj-62	18	6	2014	2014	NUM
emaj-62	18	7	)	)	PUNCT
emaj-62	18	8	|	|	ADV
emaj-62	18	9	issn	issn	VERB
emaj-62	18	10	2158	2158	NUM
emaj-62	18	11	-	-	SYM
emaj-62	18	12	8708	8708	NUM
emaj-62	18	13	(	(	PUNCT
emaj-62	18	14	online	online	NOUN
emaj-62	18	15	)	)	PUNCT
emaj-62	18	16	|	|	ADV
emaj-62	18	17	doi	doi	X
emaj-62	18	18	10.5195	10.5195	NUM
emaj-62	18	19	/	/	SYM
emaj-62	18	20	emaj.2014.62	emaj.2014.62	NOUN
emaj-62	18	21	|	|	ADV
emaj-62	18	22	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-62	18	23	|	|	ADV
emaj-62	18	24	mailto:cevdetkizil@yahoo.com	mailto:cevdetkizil@yahoo.com	X
emaj-62	19	1	mailto:aysetanselcetin@gmail.com	mailto:aysetanselcetin@gmail.com	X
emaj-62	19	2	mailto:ahmedbulunmaz@yahoo.com	mailto:ahmedbulunmaz@yahoo.com	X
emaj-62	19	3	http://www.library.pitt.edu/	http://www.library.pitt.edu/	PROPN
emaj-62	19	4	http://www.pitt.edu/	http://www.pitt.edu/	NOUN
emaj-62	19	5	http://www.library.pitt.edu/articles/digpubtype/index.html	http://www.library.pitt.edu/articles/digpubtype/index.html	X
emaj-62	19	6	http://www.upress.pitt.edu/upressindex.aspx	http://www.upress.pitt.edu/upressindex.aspx	NUM
emaj-62	19	7	http://creativecommons.org/licenses/by/3.0/us/	http://creativecommons.org/licenses/by/3.0/us/	NOUN
emaj-62	19	8	volume	volume	NOUN
emaj-62	19	9	4	4	NUM
emaj-62	19	10	no	no	DET
emaj-62	19	11	1	1	NUM
emaj-62	19	12	(	(	PUNCT
emaj-62	19	13	2014	2014	NUM
emaj-62	19	14	)	)	PUNCT
emaj-62	19	15	|	|	ADV
emaj-62	19	16	issn	issn	VERB
emaj-62	19	17	2158	2158	NUM
emaj-62	19	18	-	-	SYM
emaj-62	19	19	8708	8708	NUM
emaj-62	19	20	(	(	PUNCT
emaj-62	19	21	online	online	NOUN
emaj-62	19	22	)	)	PUNCT
emaj-62	19	23	|	|	ADV
emaj-62	19	24	doi	doi	X
emaj-62	19	25	10.5195	10.5195	NUM
emaj-62	19	26	/	/	SYM
emaj-62	19	27	emaj.2014.62	emaj.2014.62	NOUN
emaj-62	20	1	|	|	ADV
emaj-62	20	2	http://emaj.pitt.edu	http://emaj.pitt.edu	PROPN
emaj-62	20	3	dr	dr	PROPN
emaj-62	20	4	.	.	PROPN
emaj-62	20	5	cevdet	cevdet	PROPN
emaj-62	20	6	kızıl	kızıl	PROPN
emaj-62	20	7	,	,	PUNCT
emaj-62	20	8	dr	dr	PROPN
emaj-62	20	9	.	.	PROPN
emaj-62	20	10	ayşe	ayşe	PROPN
emaj-62	20	11	tansel	tansel	PROPN
emaj-62	20	12	çetin	çetin	PROPN
emaj-62	20	13	,	,	PUNCT
emaj-62	20	14	ahmed	ahme	VERB
emaj-62	20	15	bulunmaz	bulunmaz	PROPN
emaj-62	20	16	emerging	emerge	VERB
emaj-62	20	17	markets	market	NOUN
emaj-62	20	18	journal	journal	NOUN
emaj-62	20	19	|	|	ADV
emaj-62	20	20	p	p	NOUN
emaj-62	20	21	a	a	DET
emaj-62	20	22	g	g	NOUN
emaj-62	20	23	e	e	NOUN
emaj-62	20	24	|72	|72	NOUN
emaj-62	20	25	accounting	accounting	NOUN
emaj-62	20	26	education	education	NOUN
emaj-62	20	27	approach	approach	NOUN
emaj-62	20	28	in	in	ADP
emaj-62	20	29	the	the	DET
emaj-62	20	30	context	context	NOUN
emaj-62	20	31	of	of	ADP
emaj-62	20	32	new	new	ADJ
emaj-62	20	33	turkish	turkish	ADJ
emaj-62	20	34	commercial	commercial	ADJ
emaj-62	20	35	code	code	NOUN
emaj-62	20	36	and	and	CCONJ
emaj-62	20	37	turkish	turkish	ADJ
emaj-62	20	38	accounting	accounting	NOUN
emaj-62	20	39	standards	standard	NOUN
emaj-62	20	40	dr	dr	PROPN
emaj-62	20	41	.	.	PROPN
emaj-62	20	42	cevdet	cevdet	PROPN
emaj-62	20	43	kızıl	kızıl	PROPN
emaj-62	20	44	dr	dr	PROPN
emaj-62	20	45	.	.	PROPN
emaj-62	20	46	ayşe	ayşe	PROPN
emaj-62	20	47	tansel	tansel	PROPN
emaj-62	20	48	çetin	çetin	PROPN
emaj-62	20	49	ahmed	ahmed	PROPN
emaj-62	20	50	bulunmaz	bulunmaz	PROPN
emaj-62	20	51	i.	i.	PROPN
emaj-62	20	52	introduction	introduction	PROPN
emaj-62	20	53	rapid	rapid	ADJ
emaj-62	20	54	improvement	improvement	NOUN
emaj-62	20	55	in	in	ADP
emaj-62	20	56	information	information	NOUN
emaj-62	20	57	technologies	technology	NOUN
emaj-62	20	58	,	,	PUNCT
emaj-62	20	59	globalization	globalization	NOUN
emaj-62	20	60	,	,	PUNCT
emaj-62	20	61	fierce	fierce	ADJ
emaj-62	20	62	competition	competition	NOUN
emaj-62	20	63	,	,	PUNCT
emaj-62	20	64	demands	demand	NOUN
emaj-62	20	65	of	of	ADP
emaj-62	20	66	creditors	creditor	NOUN
emaj-62	20	67	,	,	PUNCT
emaj-62	20	68	internationalization	internationalization	NOUN
emaj-62	20	69	of	of	ADP
emaj-62	20	70	capital	capital	NOUN
emaj-62	20	71	,	,	PUNCT
emaj-62	20	72	developments	development	NOUN
emaj-62	20	73	in	in	ADP
emaj-62	20	74	financial	financial	ADJ
emaj-62	20	75	instruments	instrument	NOUN
emaj-62	20	76	and	and	CCONJ
emaj-62	20	77	highering	highering	NOUN
emaj-62	20	78	risks	risk	NOUN
emaj-62	20	79	have	have	AUX
emaj-62	20	80	made	make	VERB
emaj-62	20	81	the	the	DET
emaj-62	20	82	presentation	presentation	NOUN
emaj-62	20	83	of	of	ADP
emaj-62	20	84	financial	financial	ADJ
emaj-62	20	85	statements	statement	NOUN
emaj-62	20	86	more	more	ADV
emaj-62	20	87	important	important	ADJ
emaj-62	20	88	.	.	PUNCT
emaj-62	21	1	today	today	NOUN
emaj-62	21	2	’s	’s	PART
emaj-62	21	3	business	business	NOUN
emaj-62	21	4	world	world	NOUN
emaj-62	21	5	demands	demand	VERB
emaj-62	21	6	comparable	comparable	ADJ
emaj-62	21	7	financial	financial	ADJ
emaj-62	21	8	statements	statement	NOUN
emaj-62	21	9	.	.	PUNCT
emaj-62	22	1	moreover	moreover	ADV
emaj-62	22	2	,	,	PUNCT
emaj-62	22	3	the	the	DET
emaj-62	22	4	process	process	NOUN
emaj-62	22	5	of	of	ADP
emaj-62	22	6	adaptation	adaptation	NOUN
emaj-62	22	7	to	to	ADP
emaj-62	22	8	the	the	DET
emaj-62	22	9	european	european	PROPN
emaj-62	22	10	union	union	PROPN
emaj-62	22	11	(	(	PUNCT
emaj-62	22	12	eu	eu	NOUN
emaj-62	22	13	)	)	PUNCT
emaj-62	22	14	requires	require	VERB
emaj-62	22	15	publicly	publicly	ADV
emaj-62	22	16	traded	trade	VERB
emaj-62	22	17	companies	company	NOUN
emaj-62	22	18	,	,	PUNCT
emaj-62	22	19	banks	bank	NOUN
emaj-62	22	20	,	,	PUNCT
emaj-62	22	21	insurance	insurance	NOUN
emaj-62	22	22	firms	firm	NOUN
emaj-62	22	23	as	as	ADV
emaj-62	22	24	well	well	ADV
emaj-62	22	25	as	as	ADP
emaj-62	22	26	small	small	ADJ
emaj-62	22	27	and	and	CCONJ
emaj-62	22	28	medium	medium	ADJ
emaj-62	22	29	sized	sized	ADJ
emaj-62	22	30	enterprises	enterprise	NOUN
emaj-62	22	31	(	(	PUNCT
emaj-62	22	32	smes	sme	NOUN
emaj-62	22	33	)	)	PUNCT
emaj-62	22	34	to	to	PART
emaj-62	22	35	implement	implement	VERB
emaj-62	22	36	accounting	accounting	NOUN
emaj-62	22	37	standards	standard	NOUN
emaj-62	22	38	.	.	PUNCT
emaj-62	23	1	(	(	PUNCT
emaj-62	23	2	kizil	kizil	PROPN
emaj-62	23	3	a.	a.	PROPN
emaj-62	23	4	,	,	PUNCT
emaj-62	23	5	fidan	fidan	PROPN
emaj-62	23	6	,	,	PUNCT
emaj-62	23	7	kizil	kizil	PROPN
emaj-62	23	8	c.	c.	PROPN
emaj-62	23	9	,	,	PUNCT
emaj-62	23	10	keskin	keskin	PROPN
emaj-62	23	11	,	,	PUNCT
emaj-62	23	12	2013	2013	NUM
emaj-62	23	13	)	)	PUNCT
emaj-62	23	14	.	.	PUNCT
emaj-62	24	1	additionally	additionally	ADV
emaj-62	24	2	,	,	PUNCT
emaj-62	24	3	the	the	DET
emaj-62	24	4	new	new	ADJ
emaj-62	24	5	turkish	turkish	ADJ
emaj-62	24	6	commercial	commercial	ADJ
emaj-62	24	7	code	code	NOUN
emaj-62	24	8	requires	require	VERB
emaj-62	24	9	companies	company	NOUN
emaj-62	24	10	operating	operate	VERB
emaj-62	24	11	in	in	ADP
emaj-62	24	12	turkey	turkey	NOUN
emaj-62	24	13	to	to	PART
emaj-62	24	14	implement	implement	VERB
emaj-62	24	15	turkish	turkish	ADJ
emaj-62	24	16	financial	financial	ADJ
emaj-62	24	17	reporting	reporting	NOUN
emaj-62	24	18	standards	standard	NOUN
emaj-62	24	19	(	(	PUNCT
emaj-62	24	20	tfrs	tfrs	NOUN
emaj-62	24	21	)	)	PUNCT
emaj-62	24	22	and	and	CCONJ
emaj-62	24	23	turkish	turkish	ADJ
emaj-62	24	24	accounting	accounting	NOUN
emaj-62	24	25	standards	standard	NOUN
emaj-62	24	26	(	(	PUNCT
emaj-62	24	27	tms	tms	PROPN
emaj-62	24	28	)	)	PUNCT
emaj-62	24	29	,	,	PUNCT
emaj-62	24	30	that	that	PRON
emaj-62	24	31	are	be	AUX
emaj-62	24	32	parallel	parallel	ADJ
emaj-62	24	33	to	to	ADP
emaj-62	24	34	international	international	ADJ
emaj-62	24	35	financial	financial	ADJ
emaj-62	24	36	reporting	reporting	NOUN
emaj-62	24	37	standards	standard	NOUN
emaj-62	24	38	(	(	PUNCT
emaj-62	24	39	ifrs	ifrs	PROPN
emaj-62	24	40	)	)	PUNCT
emaj-62	24	41	and	and	CCONJ
emaj-62	24	42	international	international	ADJ
emaj-62	24	43	accounting	accounting	NOUN
emaj-62	24	44	standards	standard	NOUN
emaj-62	24	45	(	(	PUNCT
emaj-62	24	46	ias	ias	PROPN
emaj-62	24	47	)	)	PUNCT
emaj-62	24	48	(	(	PUNCT
emaj-62	24	49	kizil	kizil	PROPN
emaj-62	24	50	a.	a.	PROPN
emaj-62	24	51	,	,	PUNCT
emaj-62	24	52	fidan	fidan	PROPN
emaj-62	24	53	,	,	PUNCT
emaj-62	24	54	kizil	kizil	PROPN
emaj-62	24	55	c.	c.	PROPN
emaj-62	24	56	,	,	PUNCT
emaj-62	24	57	keskin	keskin	PROPN
emaj-62	24	58	,	,	PUNCT
emaj-62	24	59	2013	2013	NUM
emaj-62	24	60	)	)	PUNCT
emaj-62	24	61	.	.	PUNCT
emaj-62	25	1	basel	basel	PROPN
emaj-62	25	2	committeee	committeee	NOUN
emaj-62	25	3	on	on	ADP
emaj-62	25	4	banking	banking	NOUN
emaj-62	25	5	supervision	supervision	NOUN
emaj-62	25	6	has	have	AUX
emaj-62	25	7	also	also	ADV
emaj-62	25	8	stated	state	VERB
emaj-62	25	9	that	that	SCONJ
emaj-62	25	10	they	they	PRON
emaj-62	25	11	support	support	VERB
emaj-62	25	12	the	the	DET
emaj-62	25	13	implementation	implementation	NOUN
emaj-62	25	14	of	of	ADP
emaj-62	25	15	ifrs	ifrs	PROPN
emaj-62	25	16	(	(	PUNCT
emaj-62	25	17	gökçen	gökçen	PROPN
emaj-62	25	18	,	,	PUNCT
emaj-62	25	19	akgül	akgül	NOUN
emaj-62	25	20	,	,	PUNCT
emaj-62	25	21	çakıcı	çakıcı	NOUN
emaj-62	25	22	,	,	PUNCT
emaj-62	25	23	2006	2006	NUM
emaj-62	25	24	)	)	PUNCT
emaj-62	25	25	.	.	PUNCT
emaj-62	26	1	academicians	academician	NOUN
emaj-62	26	2	,	,	PUNCT
emaj-62	26	3	practitioners	practitioner	NOUN
emaj-62	26	4	,	,	PUNCT
emaj-62	26	5	accounting	accounting	NOUN
emaj-62	26	6	lecturers	lecturer	NOUN
emaj-62	26	7	and	and	CCONJ
emaj-62	26	8	business	business	NOUN
emaj-62	26	9	management	management	NOUN
emaj-62	26	10	should	should	AUX
emaj-62	26	11	be	be	AUX
emaj-62	26	12	well	well	ADV
emaj-62	26	13	informed	informed	ADJ
emaj-62	26	14	of	of	ADP
emaj-62	26	15	accounting	accounting	NOUN
emaj-62	26	16	standards	standard	NOUN
emaj-62	26	17	(	(	PUNCT
emaj-62	26	18	örten	örten	ADJ
emaj-62	26	19	,	,	PUNCT
emaj-62	26	20	kaval	kaval	NOUN
emaj-62	26	21	,	,	PUNCT
emaj-62	26	22	karapınar	karapınar	NOUN
emaj-62	26	23	,	,	PUNCT
emaj-62	26	24	2007	2007	NUM
emaj-62	26	25	)	)	PUNCT
emaj-62	26	26	.	.	PUNCT
emaj-62	27	1	analyzing	analyze	VERB
emaj-62	27	2	the	the	DET
emaj-62	27	3	impact	impact	NOUN
emaj-62	27	4	of	of	ADP
emaj-62	27	5	new	new	ADJ
emaj-62	27	6	turkish	turkish	ADJ
emaj-62	27	7	commercial	commercial	ADJ
emaj-62	27	8	code	code	NOUN
emaj-62	27	9	and	and	CCONJ
emaj-62	27	10	turkish	turkish	ADJ
emaj-62	27	11	accounting	accounting	NOUN
emaj-62	27	12	standards	standard	NOUN
emaj-62	27	13	on	on	ADP
emaj-62	27	14	accounting	accounting	NOUN
emaj-62	27	15	education	education	NOUN
emaj-62	27	16	is	be	AUX
emaj-62	27	17	an	an	DET
emaj-62	27	18	essential	essential	ADJ
emaj-62	27	19	source	source	NOUN
emaj-62	27	20	of	of	ADP
emaj-62	27	21	motivation	motivation	NOUN
emaj-62	27	22	for	for	ADP
emaj-62	27	23	this	this	DET
emaj-62	27	24	research	research	NOUN
emaj-62	27	25	because	because	SCONJ
emaj-62	27	26	of	of	ADP
emaj-62	27	27	mentioned	mention	VERB
emaj-62	27	28	reasons	reason	NOUN
emaj-62	27	29	.	.	PUNCT
emaj-62	28	1	ii	ii	X
emaj-62	28	2	.	.	PUNCT
emaj-62	29	1	literature	literature	PROPN
emaj-62	29	2	review	review	VERB
emaj-62	29	3	it	it	PRON
emaj-62	29	4	has	have	AUX
emaj-62	29	5	been	be	AUX
emaj-62	29	6	stated	state	VERB
emaj-62	29	7	in	in	ADP
emaj-62	29	8	a	a	DET
emaj-62	29	9	previous	previous	ADJ
emaj-62	29	10	research	research	NOUN
emaj-62	29	11	that	that	SCONJ
emaj-62	29	12	,	,	PUNCT
emaj-62	29	13	turkey	turkey	NOUN
emaj-62	29	14	,	,	PUNCT
emaj-62	29	15	business	business	NOUN
emaj-62	29	16	world	world	NOUN
emaj-62	29	17	and	and	CCONJ
emaj-62	29	18	accounting	accounting	NOUN
emaj-62	29	19	atmosphere	atmosphere	NOUN
emaj-62	29	20	are	be	AUX
emaj-62	29	21	experiencing	experience	VERB
emaj-62	29	22	big	big	ADJ
emaj-62	29	23	changes	change	NOUN
emaj-62	29	24	as	as	ADP
emaj-62	29	25	a	a	DET
emaj-62	29	26	result	result	NOUN
emaj-62	29	27	of	of	ADP
emaj-62	29	28	implementation	implementation	NOUN
emaj-62	29	29	of	of	ADP
emaj-62	29	30	international	international	ADJ
emaj-62	29	31	financial	financial	ADJ
emaj-62	29	32	reporting	reporting	NOUN
emaj-62	29	33	standards	standard	NOUN
emaj-62	29	34	(	(	PUNCT
emaj-62	29	35	ifrs	ifrs	PROPN
emaj-62	29	36	)	)	PUNCT
emaj-62	29	37	,	,	PUNCT
emaj-62	29	38	international	international	ADJ
emaj-62	29	39	standards	standard	NOUN
emaj-62	29	40	on	on	ADP
emaj-62	29	41	auditing	auditing	NOUN
emaj-62	29	42	(	(	PUNCT
emaj-62	29	43	isa	isa	NOUN
emaj-62	29	44	)	)	PUNCT
emaj-62	29	45	,	,	PUNCT
emaj-62	29	46	and	and	CCONJ
emaj-62	29	47	new	new	ADJ
emaj-62	29	48	turkish	turkish	ADJ
emaj-62	29	49	commercial	commercial	ADJ
emaj-62	29	50	code	code	NOUN
emaj-62	29	51	(	(	PUNCT
emaj-62	29	52	karğın	karğın	PROPN
emaj-62	29	53	and	and	CCONJ
emaj-62	29	54	aktaş	aktaş	NOUN
emaj-62	29	55	,	,	PUNCT
emaj-62	29	56	2012	2012	NUM
emaj-62	29	57	)	)	PUNCT
emaj-62	29	58	.	.	PUNCT
emaj-62	30	1	it	it	PRON
emaj-62	30	2	is	be	AUX
emaj-62	30	3	thought	think	VERB
emaj-62	30	4	that	that	SCONJ
emaj-62	30	5	new	new	ADJ
emaj-62	30	6	code	code	NOUN
emaj-62	30	7	shapes	shape	VERB
emaj-62	30	8	the	the	DET
emaj-62	30	9	commercial	commercial	ADJ
emaj-62	30	10	law	law	NOUN
emaj-62	30	11	concerning	concern	VERB
emaj-62	30	12	transparency	transparency	NOUN
emaj-62	30	13	,	,	PUNCT
emaj-62	30	14	auditing	auditing	NOUN
emaj-62	30	15	,	,	PUNCT
emaj-62	30	16	and	and	CCONJ
emaj-62	30	17	reliability	reliability	NOUN
emaj-62	30	18	.	.	PUNCT
emaj-62	31	1	necessities	necessity	NOUN
emaj-62	31	2	of	of	ADP
emaj-62	31	3	preparing	prepare	VERB
emaj-62	31	4	financial	financial	ADJ
emaj-62	31	5	statements	statement	NOUN
emaj-62	31	6	parallel	parallel	ADJ
emaj-62	31	7	to	to	ADP
emaj-62	31	8	ifrs	ifrs	NOUN
emaj-62	31	9	and	and	CCONJ
emaj-62	31	10	isa	isa	VERB
emaj-62	31	11	present	present	ADJ
emaj-62	31	12	several	several	ADJ
emaj-62	31	13	subjects	subject	NOUN
emaj-62	31	14	such	such	ADJ
emaj-62	31	15	as	as	ADP
emaj-62	31	16	internal	internal	ADJ
emaj-62	31	17	controlling	controlling	NOUN
emaj-62	31	18	,	,	PUNCT
emaj-62	31	19	independent	independent	ADJ
emaj-62	31	20	auditing	auditing	NOUN
emaj-62	31	21	,	,	PUNCT
emaj-62	31	22	and	and	CCONJ
emaj-62	31	23	risk	risk	NOUN
emaj-62	31	24	management	management	NOUN
emaj-62	31	25	which	which	PRON
emaj-62	31	26	create	create	VERB
emaj-62	31	27	many	many	ADJ
emaj-62	31	28	responsibilities	responsibility	NOUN
emaj-62	31	29	for	for	ADP
emaj-62	31	30	managers	manager	NOUN
emaj-62	31	31	,	,	PUNCT
emaj-62	31	32	accounting	accounting	NOUN
emaj-62	31	33	managers	manager	NOUN
emaj-62	31	34	and	and	CCONJ
emaj-62	31	35	professionals	professional	NOUN
emaj-62	31	36	(	(	PUNCT
emaj-62	31	37	karğın	karğın	PROPN
emaj-62	31	38	and	and	CCONJ
emaj-62	31	39	aktaş	aktaş	NOUN
emaj-62	31	40	,	,	PUNCT
emaj-62	31	41	2012	2012	NUM
emaj-62	31	42	)	)	PUNCT
emaj-62	31	43	.	.	PUNCT
emaj-62	32	1	implementation	implementation	NOUN
emaj-62	32	2	of	of	ADP
emaj-62	32	3	ifrs	ifrs	PROPN
emaj-62	32	4	and	and	CCONJ
emaj-62	32	5	the	the	DET
emaj-62	32	6	new	new	ADJ
emaj-62	32	7	turkish	turkish	ADJ
emaj-62	32	8	commercial	commercial	ADJ
emaj-62	32	9	code	code	NOUN
emaj-62	32	10	forces	force	VERB
emaj-62	32	11	new	new	ADJ
emaj-62	32	12	policies	policy	NOUN
emaj-62	32	13	,	,	PUNCT
emaj-62	32	14	strategies	strategy	NOUN
emaj-62	32	15	,	,	PUNCT
emaj-62	32	16	and	and	CCONJ
emaj-62	32	17	applications	application	NOUN
emaj-62	32	18	in	in	ADP
emaj-62	32	19	business	business	NOUN
emaj-62	32	20	life	life	NOUN
emaj-62	32	21	.	.	PUNCT
emaj-62	33	1	managers	manager	NOUN
emaj-62	33	2	who	who	PRON
emaj-62	33	3	are	be	AUX
emaj-62	33	4	obligated	obligate	VERB
emaj-62	33	5	to	to	PART
emaj-62	33	6	maximize	maximize	VERB
emaj-62	33	7	firm	firm	NOUN
emaj-62	33	8	’s	’s	PART
emaj-62	33	9	value	value	NOUN
emaj-62	33	10	for	for	ADP
emaj-62	33	11	shareholders	shareholder	NOUN
emaj-62	33	12	are	be	AUX
emaj-62	33	13	obligated	obligate	VERB
emaj-62	33	14	to	to	PART
emaj-62	33	15	implement	implement	VERB
emaj-62	33	16	ifrs	ifrs	PROPN
emaj-62	33	17	and	and	CCONJ
emaj-62	33	18	the	the	DET
emaj-62	33	19	new	new	ADJ
emaj-62	33	20	code	code	NOUN
emaj-62	33	21	and	and	CCONJ
emaj-62	33	22	simultaneously	simultaneously	ADV
emaj-62	33	23	they	they	PRON
emaj-62	33	24	experience	experience	VERB
emaj-62	33	25	global	global	ADJ
emaj-62	33	26	financial	financial	ADJ
emaj-62	33	27	crises	crisis	NOUN
emaj-62	33	28	and	and	CCONJ
emaj-62	33	29	big	big	ADJ
emaj-62	33	30	rivalry	rivalry	NOUN
emaj-62	33	31	(	(	PUNCT
emaj-62	33	32	karğın	karğın	PROPN
emaj-62	33	33	and	and	CCONJ
emaj-62	33	34	aktaş	aktaş	NOUN
emaj-62	33	35	,	,	PUNCT
emaj-62	33	36	2012	2012	NUM
emaj-62	33	37	)	)	PUNCT
emaj-62	33	38	.	.	PUNCT
emaj-62	34	1	another	another	DET
emaj-62	34	2	former	former	ADJ
emaj-62	34	3	research	research	NOUN
emaj-62	34	4	indicates	indicate	VERB
emaj-62	34	5	that	that	SCONJ
emaj-62	34	6	,	,	PUNCT
emaj-62	34	7	ifrs	ifrs	PROPN
emaj-62	34	8	have	have	AUX
emaj-62	34	9	seriously	seriously	ADV
emaj-62	34	10	been	be	AUX
emaj-62	34	11	brain	brain	NOUN
emaj-62	34	12	-	-	PUNCT
emaj-62	34	13	stormed	storm	VERB
emaj-62	34	14	and	and	CCONJ
emaj-62	34	15	implemented	implement	VERB
emaj-62	34	16	by	by	ADP
emaj-62	34	17	several	several	ADJ
emaj-62	34	18	countries	country	NOUN
emaj-62	34	19	and	and	CCONJ
emaj-62	34	20	authorities	authority	NOUN
emaj-62	34	21	after	after	ADP
emaj-62	34	22	the	the	DET
emaj-62	34	23	enron	enron	PROPN
emaj-62	34	24	case	case	NOUN
emaj-62	34	25	.	.	PUNCT
emaj-62	35	1	international	international	ADJ
emaj-62	35	2	standard	standard	ADJ
emaj-62	35	3	setters	setter	NOUN
emaj-62	35	4	and	and	CCONJ
emaj-62	35	5	law	law	NOUN
emaj-62	35	6	smaker	smaker	NOUN
emaj-62	35	7	of	of	ADP
emaj-62	35	8	the	the	DET
emaj-62	35	9	mentioned	mention	VERB
emaj-62	35	10	nations	nation	NOUN
emaj-62	35	11	are	be	AUX
emaj-62	35	12	making	make	VERB
emaj-62	35	13	it	it	PRON
emaj-62	35	14	a	a	DET
emaj-62	35	15	necessity	necessity	NOUN
emaj-62	35	16	to	to	PART
emaj-62	35	17	implement	implement	VERB
emaj-62	35	18	ifrs	ifrs	PROPN
emaj-62	35	19	in	in	ADP
emaj-62	35	20	practice	practice	NOUN
emaj-62	35	21	(	(	PUNCT
emaj-62	35	22	pekdemir	pekdemir	NOUN
emaj-62	35	23	and	and	CCONJ
emaj-62	35	24	turel	turel	NOUN
emaj-62	35	25	,	,	PUNCT
emaj-62	35	26	2010	2010	NUM
emaj-62	35	27	)	)	PUNCT
emaj-62	35	28	.	.	PUNCT
emaj-62	36	1	after	after	ADP
emaj-62	36	2	that	that	PRON
emaj-62	36	3	,	,	PUNCT
emaj-62	36	4	a	a	DET
emaj-62	36	5	study	study	NOUN
emaj-62	36	6	run	run	VERB
emaj-62	36	7	by	by	ADP
emaj-62	36	8	american	american	PROPN
emaj-62	36	9	institute	institute	PROPN
emaj-62	36	10	of	of	ADP
emaj-62	36	11	certified	certify	VERB
emaj-62	36	12	public	public	ADJ
emaj-62	36	13	accountants	accountant	NOUN
emaj-62	36	14	(	(	PUNCT
emaj-62	36	15	aicpa	aicpa	PROPN
emaj-62	36	16	,	,	PUNCT
emaj-62	36	17	1998	1998	NUM
emaj-62	36	18	)	)	PUNCT
emaj-62	36	19	indicates	indicate	VERB
emaj-62	36	20	that	that	SCONJ
emaj-62	36	21	cpas	cpa	NOUN
emaj-62	36	22	must	must	AUX
emaj-62	36	23	have	have	VERB
emaj-62	36	24	specific	specific	ADJ
emaj-62	36	25	expertise	expertise	NOUN
emaj-62	36	26	like	like	ADP
emaj-62	36	27	communication	communication	NOUN
emaj-62	36	28	,	,	PUNCT
emaj-62	36	29	leadership	leadership	NOUN
emaj-62	36	30	,	,	PUNCT
emaj-62	36	31	strategic	strategic	ADJ
emaj-62	36	32	thinking	thinking	NOUN
emaj-62	36	33	,	,	PUNCT
emaj-62	36	34	and	and	CCONJ
emaj-62	36	35	customer	customer	NOUN
emaj-62	36	36	concentration	concentration	NOUN
emaj-62	36	37	to	to	PART
emaj-62	36	38	stay	stay	VERB
emaj-62	36	39	competitive	competitive	ADJ
emaj-62	36	40	in	in	ADP
emaj-62	36	41	the	the	DET
emaj-62	36	42	organization	organization	NOUN
emaj-62	36	43	environment	environment	NOUN
emaj-62	36	44	besides	besides	SCONJ
emaj-62	36	45	traditional	traditional	ADJ
emaj-62	36	46	accounting	accounting	NOUN
emaj-62	36	47	and	and	CCONJ
emaj-62	36	48	auditing	auditing	NOUN
emaj-62	36	49	information	information	NOUN
emaj-62	36	50	(	(	PUNCT
emaj-62	36	51	bui	bui	NOUN
emaj-62	36	52	and	and	CCONJ
emaj-62	36	53	porter	porter	NOUN
emaj-62	36	54	,	,	PUNCT
emaj-62	36	55	2010	2010	NUM
emaj-62	36	56	)	)	PUNCT
emaj-62	36	57	.	.	PUNCT
emaj-62	37	1	institute	institute	PROPN
emaj-62	37	2	of	of	ADP
emaj-62	37	3	chartered	chartered	PROPN
emaj-62	37	4	accountants	accountant	NOUN
emaj-62	37	5	in	in	ADP
emaj-62	37	6	australia	australia	PROPN
emaj-62	37	7	(	(	PUNCT
emaj-62	37	8	icaa	icaa	NOUN
emaj-62	37	9	,	,	PUNCT
emaj-62	37	10	1998	1998	NUM
emaj-62	37	11	)	)	PUNCT
emaj-62	37	12	explains	explain	VERB
emaj-62	37	13	the	the	DET
emaj-62	37	14	abilities	ability	NOUN
emaj-62	37	15	for	for	ADP
emaj-62	37	16	future	future	ADJ
emaj-62	37	17	accountants	accountant	NOUN
emaj-62	37	18	as	as	ADP
emaj-62	37	19	strategic	strategic	ADJ
emaj-62	37	20	skills	skill	NOUN
emaj-62	37	21	,	,	PUNCT
emaj-62	37	22	accounting	accounting	NOUN
emaj-62	37	23	and	and	CCONJ
emaj-62	37	24	finance	finance	NOUN
emaj-62	37	25	skills	skill	NOUN
emaj-62	37	26	,	,	PUNCT
emaj-62	37	27	people	people	NOUN
emaj-62	37	28	skills	skill	NOUN
emaj-62	37	29	,	,	PUNCT
emaj-62	37	30	and	and	CCONJ
emaj-62	37	31	information	information	NOUN
emaj-62	37	32	technology	technology	NOUN
emaj-62	37	33	skills	skill	NOUN
emaj-62	37	34	.	.	PUNCT
emaj-62	38	1	institute	institute	PROPN
emaj-62	38	2	of	of	ADP
emaj-62	38	3	chartered	chartered	PROPN
emaj-62	38	4	accountants	accountant	NOUN
emaj-62	38	5	in	in	ADP
emaj-62	38	6	england	england	PROPN
emaj-62	38	7	and	and	CCONJ
emaj-62	38	8	wales	wales	PROPN
emaj-62	38	9	(	(	PUNCT
emaj-62	38	10	icaew	icaew	PROPN
emaj-62	38	11	,	,	PUNCT
emaj-62	38	12	1996	1996	NUM
emaj-62	38	13	)	)	PUNCT
emaj-62	38	14	expresses	express	VERB
emaj-62	38	15	that	that	SCONJ
emaj-62	38	16	,	,	PUNCT
emaj-62	38	17	in	in	ADP
emaj-62	38	18	addition	addition	NOUN
emaj-62	38	19	to	to	ADP
emaj-62	38	20	the	the	DET
emaj-62	38	21	classical	classical	ADJ
emaj-62	38	22	jobs	job	NOUN
emaj-62	38	23	accountants	accountant	NOUN
emaj-62	38	24	must	must	AUX
emaj-62	38	25	run	run	VERB
emaj-62	38	26	,	,	PUNCT
emaj-62	38	27	they	they	PRON
emaj-62	38	28	must	must	AUX
emaj-62	38	29	also	also	ADV
emaj-62	38	30	integrate	integrate	VERB
emaj-62	38	31	technical	technical	ADJ
emaj-62	38	32	expertise	expertise	NOUN
emaj-62	38	33	with	with	ADP
emaj-62	38	34	strategic	strategic	ADJ
emaj-62	38	35	vision	vision	NOUN
emaj-62	38	36	and	and	CCONJ
emaj-62	38	37	strategic	strategic	ADJ
emaj-62	38	38	planning	planning	NOUN
emaj-62	38	39	(	(	PUNCT
emaj-62	38	40	howieson	howieson	NOUN
emaj-62	38	41	,	,	PUNCT
emaj-62	38	42	2003	2003	NUM
emaj-62	38	43	)	)	PUNCT
emaj-62	38	44	.	.	PUNCT
emaj-62	39	1	bui	bui	NOUN
emaj-62	39	2	and	and	CCONJ
emaj-62	39	3	porter	porter	NOUN
emaj-62	39	4	(	(	PUNCT
emaj-62	39	5	2010	2010	NUM
emaj-62	39	6	)	)	PUNCT
emaj-62	39	7	pointed	point	VERB
emaj-62	39	8	out	out	ADP
emaj-62	39	9	the	the	DET
emaj-62	39	10	demanded	demand	VERB
emaj-62	39	11	competencies	competency	NOUN
emaj-62	39	12	which	which	PRON
emaj-62	39	13	professional	professional	ADJ
emaj-62	39	14	accountants	accountant	NOUN
emaj-62	39	15	must	must	AUX
emaj-62	39	16	own	own	VERB
emaj-62	39	17	.	.	PUNCT
emaj-62	40	1	parallel	parallel	ADJ
emaj-62	40	2	to	to	ADP
emaj-62	40	3	this	this	PRON
emaj-62	40	4	,	,	PUNCT
emaj-62	40	5	accountants	accountant	NOUN
emaj-62	40	6	must	must	AUX
emaj-62	40	7	reflect	reflect	VERB
emaj-62	40	8	technical	technical	ADJ
emaj-62	40	9	accounting	accounting	NOUN
emaj-62	40	10	skills	skill	NOUN
emaj-62	40	11	,	,	PUNCT
emaj-62	40	12	a	a	DET
emaj-62	40	13	broad	broad	ADJ
emaj-62	40	14	business	business	NOUN
emaj-62	40	15	viewpoint	viewpoint	NOUN
emaj-62	40	16	and	and	CCONJ
emaj-62	40	17	general	general	ADJ
emaj-62	40	18	business	business	NOUN
emaj-62	40	19	expertise	expertise	NOUN
emaj-62	40	20	,	,	PUNCT
emaj-62	40	21	and	and	CCONJ
emaj-62	40	22	personal	personal	ADJ
emaj-62	40	23	competencies	competency	NOUN
emaj-62	40	24	.	.	PUNCT
emaj-62	41	1	personal	personal	ADJ
emaj-62	41	2	competencies	competency	NOUN
emaj-62	41	3	cover	cover	VERB
emaj-62	41	4	strategic	strategic	ADJ
emaj-62	41	5	thinking	thinking	NOUN
emaj-62	41	6	and	and	CCONJ
emaj-62	41	7	management	management	NOUN
emaj-62	41	8	,	,	PUNCT
emaj-62	41	9	communication	communication	NOUN
emaj-62	41	10	expertise	expertise	NOUN
emaj-62	41	11	,	,	PUNCT
emaj-62	41	12	leadership	leadership	NOUN
emaj-62	41	13	expertise	expertise	NOUN
emaj-62	41	14	,	,	PUNCT
emaj-62	41	15	interpersonal	interpersonal	ADJ
emaj-62	41	16	expertise	expertise	NOUN
emaj-62	41	17	,	,	PUNCT
emaj-62	41	18	and	and	CCONJ
emaj-62	41	19	the	the	DET
emaj-62	41	20	capacity	capacity	NOUN
emaj-62	41	21	of	of	ADP
emaj-62	41	22	adopting	adopt	VERB
emaj-62	41	23	to	to	ADP
emaj-62	41	24	fast	fast	ADJ
emaj-62	41	25	changing	change	VERB
emaj-62	41	26	business	business	NOUN
emaj-62	41	27	atmosphere	atmosphere	NOUN
emaj-62	41	28	.	.	PUNCT
emaj-62	42	1	demir	demir	PROPN
emaj-62	42	2	and	and	CCONJ
emaj-62	42	3	süer	süer	VERB
emaj-62	42	4	öztek	öztek	NOUN
emaj-62	42	5	(	(	PUNCT
emaj-62	42	6	2006	2006	NUM
emaj-62	42	7	)	)	PUNCT
emaj-62	42	8	researched	research	VERB
emaj-62	42	9	the	the	DET
emaj-62	42	10	effects	effect	NOUN
emaj-62	42	11	of	of	ADP
emaj-62	42	12	turkey	turkey	NOUN
emaj-62	42	13	’s	’s	PART
emaj-62	42	14	accession	accession	NOUN
emaj-62	42	15	to	to	ADP
emaj-62	42	16	european	european	PROPN
emaj-62	42	17	union	union	PROPN
emaj-62	42	18	(	(	PUNCT
emaj-62	42	19	eu	eu	PROPN
emaj-62	42	20	)	)	PUNCT
emaj-62	42	21	concerning	concern	VERB
emaj-62	42	22	accounting	accounting	NOUN
emaj-62	42	23	education	education	NOUN
emaj-62	42	24	.	.	PUNCT
emaj-62	43	1	parallel	parallel	ADJ
emaj-62	43	2	to	to	ADP
emaj-62	43	3	their	their	PRON
emaj-62	43	4	results	result	NOUN
emaj-62	43	5	,	,	PUNCT
emaj-62	43	6	majority	majority	NOUN
emaj-62	43	7	of	of	ADP
emaj-62	43	8	academicians	academician	NOUN
emaj-62	43	9	who	who	PRON
emaj-62	43	10	did	do	AUX
emaj-62	43	11	take	take	VERB
emaj-62	43	12	the	the	DET
emaj-62	43	13	questionnaire	questionnaire	NOUN
emaj-62	43	14	thought	think	VERB
emaj-62	43	15	that	that	SCONJ
emaj-62	43	16	future	future	ADJ
emaj-62	43	17	accountants	accountant	NOUN
emaj-62	43	18	should	should	AUX
emaj-62	43	19	not	not	PART
emaj-62	43	20	only	only	ADV
emaj-62	43	21	be	be	AUX
emaj-62	43	22	armed	arm	VERB
emaj-62	43	23	with	with	ADP
emaj-62	43	24	the	the	DET
emaj-62	43	25	courses	course	NOUN
emaj-62	43	26	to	to	PART
emaj-62	43	27	have	have	VERB
emaj-62	43	28	basic	basic	ADJ
emaj-62	43	29	accounting	accounting	NOUN
emaj-62	43	30	knowledge	knowledge	NOUN
emaj-62	43	31	.	.	PUNCT
emaj-62	44	1	they	they	PRON
emaj-62	44	2	must	must	AUX
emaj-62	44	3	also	also	ADV
emaj-62	44	4	be	be	AUX
emaj-62	44	5	armed	arm	VERB
emaj-62	44	6	with	with	ADP
emaj-62	44	7	courses	course	NOUN
emaj-62	44	8	and	and	CCONJ
emaj-62	44	9	teaching	teaching	NOUN
emaj-62	44	10	methods	method	NOUN
emaj-62	44	11	to	to	PART
emaj-62	44	12	gather	gather	VERB
emaj-62	44	13	strategic	strategic	ADJ
emaj-62	44	14	thinking	thinking	NOUN
emaj-62	44	15	expertise	expertise	NOUN
emaj-62	44	16	.	.	PUNCT
emaj-62	45	1	karğın	karğın	PROPN
emaj-62	45	2	and	and	CCONJ
emaj-62	45	3	aktaş	aktaş	PROPN
emaj-62	45	4	’s	’s	PART
emaj-62	45	5	research	research	NOUN
emaj-62	45	6	(	(	PUNCT
emaj-62	45	7	2012	2012	NUM
emaj-62	45	8	)	)	PUNCT
emaj-62	45	9	also	also	ADV
emaj-62	45	10	points	point	VERB
emaj-62	45	11	out	out	ADP
emaj-62	45	12	that	that	SCONJ
emaj-62	45	13	,	,	PUNCT
emaj-62	45	14	congoing	congoe	VERB
emaj-62	45	15	development	development	NOUN
emaj-62	45	16	of	of	ADP
emaj-62	45	17	accounting	accounting	NOUN
emaj-62	45	18	education	education	NOUN
emaj-62	45	19	will	will	AUX
emaj-62	45	20	assist	assist	VERB
emaj-62	45	21	new	new	ADJ
emaj-62	45	22	graduates	graduate	NOUN
emaj-62	45	23	to	to	PART
emaj-62	45	24	be	be	AUX
emaj-62	45	25	successful	successful	ADJ
emaj-62	45	26	in	in	ADP
emaj-62	45	27	their	their	PRON
emaj-62	45	28	jobs	job	NOUN
emaj-62	45	29	.	.	PUNCT
emaj-62	46	1	moreover	moreover	ADV
emaj-62	46	2	,	,	PUNCT
emaj-62	46	3	cpa	cpa	NOUN
emaj-62	46	4	trainees	trainee	NOUN
emaj-62	46	5	and	and	CCONJ
emaj-62	46	6	cpas	cpa	NOUN
emaj-62	46	7	must	must	AUX
emaj-62	46	8	receive	receive	VERB
emaj-62	46	9	life	life	NOUN
emaj-62	46	10	-	-	PUNCT
emaj-62	46	11	long	long	ADJ
emaj-62	46	12	education	education	NOUN
emaj-62	46	13	for	for	ADP
emaj-62	46	14	improving	improve	VERB
emaj-62	46	15	strategic	strategic	ADJ
emaj-62	46	16	thinking	thinking	NOUN
emaj-62	46	17	competencies	competency	NOUN
emaj-62	46	18	and	and	CCONJ
emaj-62	46	19	to	to	PART
emaj-62	46	20	get	get	VERB
emaj-62	46	21	used	use	VERB
emaj-62	46	22	to	to	ADP
emaj-62	46	23	the	the	DET
emaj-62	46	24	changes	change	NOUN
emaj-62	46	25	in	in	ADP
emaj-62	46	26	accounting	accounting	NOUN
emaj-62	46	27	standards	standard	NOUN
emaj-62	46	28	.	.	PUNCT
emaj-62	47	1	some	some	DET
emaj-62	47	2	level	level	NOUN
emaj-62	47	3	volume	volume	NOUN
emaj-62	47	4	4	4	NUM
emaj-62	47	5	no	no	DET
emaj-62	47	6	1	1	NUM
emaj-62	47	7	(	(	PUNCT
emaj-62	47	8	2014	2014	NUM
emaj-62	47	9	)	)	PUNCT
emaj-62	47	10	|	|	ADV
emaj-62	47	11	issn	issn	VERB
emaj-62	47	12	2158	2158	NUM
emaj-62	47	13	-	-	SYM
emaj-62	47	14	8708	8708	NUM
emaj-62	47	15	(	(	PUNCT
emaj-62	47	16	online	online	NOUN
emaj-62	47	17	)	)	PUNCT
emaj-62	47	18	|	|	ADV
emaj-62	47	19	doi	doi	X
emaj-62	47	20	10.5195	10.5195	NUM
emaj-62	47	21	/	/	SYM
emaj-62	47	22	emaj.2014.62	emaj.2014.62	NOUN
emaj-62	47	23	|	|	ADV
emaj-62	47	24	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-62	47	25	accounting	accounting	NOUN
emaj-62	47	26	education	education	NOUN
emaj-62	47	27	approach	approach	NOUN
emaj-62	47	28	in	in	ADP
emaj-62	47	29	the	the	DET
emaj-62	47	30	context	context	NOUN
emaj-62	47	31	of	of	ADP
emaj-62	47	32	new	new	ADJ
emaj-62	47	33	turkish	turkish	ADJ
emaj-62	47	34	commercial	commercial	ADJ
emaj-62	47	35	code	code	NOUN
emaj-62	47	36	and	and	CCONJ
emaj-62	47	37	turkish	turkish	ADJ
emaj-62	47	38	accounting	accounting	NOUN
emaj-62	47	39	standards	standard	NOUN
emaj-62	47	40	emerging	emerge	VERB
emaj-62	47	41	markets	market	NOUN
emaj-62	47	42	journal	journal	NOUN
emaj-62	47	43	|	|	ADV
emaj-62	47	44	p	p	NOUN
emaj-62	47	45	a	a	DET
emaj-62	47	46	g	g	NOUN
emaj-62	47	47	e	e	NOUN
emaj-62	47	48	|73	|73	NOUN
emaj-62	47	49	of	of	ADP
emaj-62	47	50	training	training	NOUN
emaj-62	47	51	programs	program	NOUN
emaj-62	47	52	must	must	AUX
emaj-62	47	53	especially	especially	ADV
emaj-62	47	54	exist	exist	VERB
emaj-62	47	55	,	,	PUNCT
emaj-62	47	56	that	that	PRON
emaj-62	47	57	are	be	AUX
emaj-62	47	58	developed	develop	VERB
emaj-62	47	59	by	by	ADP
emaj-62	47	60	the	the	DET
emaj-62	47	61	profession	profession	NOUN
emaj-62	47	62	bodies	body	NOUN
emaj-62	47	63	(	(	PUNCT
emaj-62	47	64	for	for	ADP
emaj-62	47	65	example	example	NOUN
emaj-62	47	66	public	public	ADJ
emaj-62	47	67	oversight	oversight	NOUN
emaj-62	47	68	accounting	accounting	NOUN
emaj-62	47	69	and	and	CCONJ
emaj-62	47	70	auditing	auditing	NOUN
emaj-62	47	71	standards	standard	NOUN
emaj-62	47	72	authority	authority	NOUN
emaj-62	47	73	and	and	CCONJ
emaj-62	47	74	the	the	DET
emaj-62	47	75	union	union	NOUN
emaj-62	47	76	of	of	ADP
emaj-62	47	77	chambers	chamber	NOUN
emaj-62	47	78	of	of	ADP
emaj-62	47	79	certified	certify	VERB
emaj-62	47	80	public	public	ADJ
emaj-62	47	81	accountants	accountant	NOUN
emaj-62	47	82	and	and	CCONJ
emaj-62	47	83	sworn	swear	VERB
emaj-62	47	84	-	-	PUNCT
emaj-62	47	85	in	in	ADP
emaj-62	47	86	certified	certify	VERB
emaj-62	47	87	public	public	ADJ
emaj-62	47	88	accountants	accountant	NOUN
emaj-62	47	89	of	of	ADP
emaj-62	47	90	turkey	turkey	NOUN
emaj-62	47	91	)	)	PUNCT
emaj-62	47	92	.	.	PUNCT
emaj-62	48	1	some	some	DET
emaj-62	48	2	scholars	scholar	NOUN
emaj-62	48	3	do	do	AUX
emaj-62	48	4	also	also	ADV
emaj-62	48	5	argue	argue	VERB
emaj-62	48	6	that	that	SCONJ
emaj-62	48	7	,	,	PUNCT
emaj-62	48	8	the	the	DET
emaj-62	48	9	fall	fall	NOUN
emaj-62	48	10	of	of	ADP
emaj-62	48	11	the	the	DET
emaj-62	48	12	soviet	soviet	PROPN
emaj-62	48	13	union	union	PROPN
emaj-62	48	14	was	be	AUX
emaj-62	48	15	because	because	SCONJ
emaj-62	48	16	of	of	ADP
emaj-62	48	17	the	the	DET
emaj-62	48	18	failure	failure	NOUN
emaj-62	48	19	to	to	PART
emaj-62	48	20	distribute	distribute	VERB
emaj-62	48	21	resources	resource	NOUN
emaj-62	48	22	efficiently	efficiently	ADV
emaj-62	48	23	under	under	ADP
emaj-62	48	24	a	a	DET
emaj-62	48	25	socialist	socialist	ADJ
emaj-62	48	26	accounting	accounting	NOUN
emaj-62	48	27	system	system	NOUN
emaj-62	48	28	(	(	PUNCT
emaj-62	48	29	sennholz	sennholz	PROPN
emaj-62	48	30	2002	2002	NUM
emaj-62	48	31	;	;	PUNCT
emaj-62	48	32	rothbard	rothbard	NOUN
emaj-62	48	33	1991	1991	NUM
emaj-62	48	34	)	)	PUNCT
emaj-62	48	35	.	.	PUNCT
emaj-62	49	1	preobragenskaya	preobragenskaya	PROPN
emaj-62	49	2	and	and	CCONJ
emaj-62	49	3	mcgee	mcgee	PROPN
emaj-62	49	4	did	do	AUX
emaj-62	49	5	run	run	VERB
emaj-62	49	6	a	a	DET
emaj-62	49	7	study	study	NOUN
emaj-62	49	8	about	about	ADP
emaj-62	49	9	the	the	DET
emaj-62	49	10	link	link	NOUN
emaj-62	49	11	between	between	ADP
emaj-62	49	12	ias	ias	PROPN
emaj-62	49	13	and	and	CCONJ
emaj-62	49	14	foreign	foreign	ADJ
emaj-62	49	15	direct	direct	ADJ
emaj-62	49	16	investment	investment	NOUN
emaj-62	49	17	(	(	PUNCT
emaj-62	49	18	fdi	fdi	NOUN
emaj-62	49	19	)	)	PUNCT
emaj-62	49	20	in	in	ADP
emaj-62	49	21	russia	russia	PROPN
emaj-62	49	22	(	(	PUNCT
emaj-62	49	23	2003a	2003a	NUM
emaj-62	49	24	)	)	PUNCT
emaj-62	49	25	and	and	CCONJ
emaj-62	49	26	on	on	ADP
emaj-62	49	27	the	the	DET
emaj-62	49	28	situation	situation	NOUN
emaj-62	49	29	of	of	ADP
emaj-62	49	30	auditing	auditing	NOUN
emaj-62	49	31	in	in	ADP
emaj-62	49	32	russia	russia	PROPN
emaj-62	49	33	(	(	PUNCT
emaj-62	49	34	2003b	2003b	NUM
emaj-62	49	35	)	)	PUNCT
emaj-62	49	36	.	.	PUNCT
emaj-62	50	1	their	their	PRON
emaj-62	50	2	fdi	fdi	PROPN
emaj-62	50	3	research	research	NOUN
emaj-62	50	4	indicated	indicate	VERB
emaj-62	50	5	that	that	SCONJ
emaj-62	50	6	,	,	PUNCT
emaj-62	50	7	the	the	DET
emaj-62	50	8	low	low	ADJ
emaj-62	50	9	trust	trust	NOUN
emaj-62	50	10	level	level	NOUN
emaj-62	50	11	in	in	ADP
emaj-62	50	12	russian	russian	ADJ
emaj-62	50	13	financial	financial	ADJ
emaj-62	50	14	statements	statement	NOUN
emaj-62	50	15	was	be	AUX
emaj-62	50	16	restricting	restrict	VERB
emaj-62	50	17	inflows	inflow	NOUN
emaj-62	50	18	of	of	ADP
emaj-62	50	19	foreign	foreign	ADJ
emaj-62	50	20	capital	capital	NOUN
emaj-62	50	21	.	.	PUNCT
emaj-62	51	1	their	their	PRON
emaj-62	51	2	audit	audit	NOUN
emaj-62	51	3	research	research	NOUN
emaj-62	51	4	also	also	ADV
emaj-62	51	5	showed	show	VERB
emaj-62	51	6	that	that	SCONJ
emaj-62	51	7	,	,	PUNCT
emaj-62	51	8	the	the	DET
emaj-62	51	9	level	level	NOUN
emaj-62	51	10	of	of	ADP
emaj-62	51	11	auditing	auditing	NOUN
emaj-62	51	12	in	in	ADP
emaj-62	51	13	russia	russia	PROPN
emaj-62	51	14	can	can	AUX
emaj-62	51	15	not	not	PART
emaj-62	51	16	yet	yet	ADV
emaj-62	51	17	be	be	AUX
emaj-62	51	18	compared	compare	VERB
emaj-62	51	19	to	to	ADP
emaj-62	51	20	western	western	ADJ
emaj-62	51	21	standards	standard	NOUN
emaj-62	51	22	.	.	PUNCT
emaj-62	52	1	according	accord	VERB
emaj-62	52	2	to	to	ADP
emaj-62	52	3	another	another	DET
emaj-62	52	4	study	study	NOUN
emaj-62	52	5	,	,	PUNCT
emaj-62	52	6	the	the	DET
emaj-62	52	7	legal	legal	ADJ
emaj-62	52	8	atmosphere	atmosphere	NOUN
emaj-62	52	9	should	should	AUX
emaj-62	52	10	be	be	AUX
emaj-62	52	11	learned	learn	VERB
emaj-62	52	12	parallel	parallel	ADJ
emaj-62	52	13	to	to	ADP
emaj-62	52	14	each	each	DET
emaj-62	52	15	country	country	NOUN
emaj-62	52	16	’s	’s	PART
emaj-62	52	17	legal	legal	ADJ
emaj-62	52	18	and	and	CCONJ
emaj-62	52	19	financial	financial	ADJ
emaj-62	52	20	regimes	regime	NOUN
emaj-62	52	21	.	.	PUNCT
emaj-62	53	1	furthermore	furthermore	ADV
emaj-62	53	2	,	,	PUNCT
emaj-62	53	3	as	as	SCONJ
emaj-62	53	4	accounting	accounting	NOUN
emaj-62	53	5	is	be	AUX
emaj-62	53	6	getting	get	VERB
emaj-62	53	7	more	more	ADJ
emaj-62	53	8	and	and	CCONJ
emaj-62	53	9	more	more	ADV
emaj-62	53	10	global	global	ADJ
emaj-62	53	11	every	every	DET
emaj-62	53	12	day	day	NOUN
emaj-62	53	13	,	,	PUNCT
emaj-62	53	14	the	the	DET
emaj-62	53	15	effect	effect	NOUN
emaj-62	53	16	of	of	ADP
emaj-62	53	17	international	international	ADJ
emaj-62	53	18	financial	financial	ADJ
emaj-62	53	19	reporting	reporting	NOUN
emaj-62	53	20	standards	standard	NOUN
emaj-62	53	21	and	and	CCONJ
emaj-62	53	22	law	law	NOUN
emaj-62	53	23	reforms	reform	NOUN
emaj-62	53	24	like	like	ADP
emaj-62	53	25	the	the	DET
emaj-62	53	26	sarbanes	sarbanes	PROPN
emaj-62	53	27	-	-	PUNCT
emaj-62	53	28	oxley	oxley	ADJ
emaj-62	53	29	act	act	NOUN
emaj-62	53	30	in	in	ADP
emaj-62	53	31	the	the	DET
emaj-62	53	32	us	us	PROPN
emaj-62	53	33	are	be	AUX
emaj-62	53	34	basic	basic	ADJ
emaj-62	53	35	issues	issue	NOUN
emaj-62	53	36	to	to	PART
emaj-62	53	37	understand	understand	VERB
emaj-62	53	38	the	the	DET
emaj-62	53	39	impacts	impact	NOUN
emaj-62	53	40	that	that	PRON
emaj-62	53	41	are	be	AUX
emaj-62	53	42	experienced	experience	VERB
emaj-62	53	43	by	by	ADP
emaj-62	53	44	accountants	accountant	NOUN
emaj-62	53	45	globally	globally	ADV
emaj-62	53	46	.	.	PUNCT
emaj-62	54	1	this	this	DET
emaj-62	54	2	topic	topic	NOUN
emaj-62	54	3	must	must	AUX
emaj-62	54	4	be	be	AUX
emaj-62	54	5	an	an	DET
emaj-62	54	6	ongoing	ongoing	ADJ
emaj-62	54	7	issue	issue	NOUN
emaj-62	54	8	for	for	ADP
emaj-62	54	9	continuing	continue	VERB
emaj-62	54	10	education	education	NOUN
emaj-62	54	11	(	(	PUNCT
emaj-62	54	12	ifac	ifac	NOUN
emaj-62	54	13	,	,	PUNCT
emaj-62	54	14	2005	2005	NUM
emaj-62	54	15	)	)	PUNCT
emaj-62	54	16	.	.	PUNCT
emaj-62	55	1	parallel	parallel	ADJ
emaj-62	55	2	to	to	ADP
emaj-62	55	3	former	former	ADJ
emaj-62	55	4	studies	study	NOUN
emaj-62	55	5	,	,	PUNCT
emaj-62	55	6	potential	potential	ADJ
emaj-62	55	7	advantages	advantage	NOUN
emaj-62	55	8	of	of	ADP
emaj-62	55	9	ifrs	ifrs	NOUN
emaj-62	55	10	practice	practice	NOUN
emaj-62	55	11	cover	cover	VERB
emaj-62	55	12	greater	great	ADJ
emaj-62	55	13	transparency	transparency	NOUN
emaj-62	55	14	in	in	ADP
emaj-62	55	15	financial	financial	ADJ
emaj-62	55	16	statements	statement	NOUN
emaj-62	55	17	(	(	PUNCT
emaj-62	55	18	jermakowicz	jermakowicz	NOUN
emaj-62	55	19	&	&	CCONJ
emaj-62	55	20	gornik	gornik	PROPN
emaj-62	55	21	-	-	PUNCT
emaj-62	55	22	tomaszewski	tomaszewski	ADJ
emaj-62	55	23	,	,	PUNCT
emaj-62	55	24	2006	2006	NUM
emaj-62	55	25	;	;	PUNCT
emaj-62	55	26	tyrrall	tyrrall	PROPN
emaj-62	55	27	,	,	PUNCT
emaj-62	55	28	woodward	woodward	NOUN
emaj-62	55	29	,	,	PUNCT
emaj-62	55	30	&	&	CCONJ
emaj-62	55	31	rakhimbekova	rakhimbekova	PROPN
emaj-62	55	32	,	,	PUNCT
emaj-62	55	33	2007	2007	NUM
emaj-62	55	34	)	)	PUNCT
emaj-62	55	35	,	,	PUNCT
emaj-62	55	36	lower	low	ADJ
emaj-62	55	37	cost	cost	NOUN
emaj-62	55	38	of	of	ADP
emaj-62	55	39	capital	capital	NOUN
emaj-62	55	40	(	(	PUNCT
emaj-62	55	41	jermakowicz	jermakowicz	NOUN
emaj-62	55	42	&	&	CCONJ
emaj-62	55	43	gornik	gornik	PROPN
emaj-62	55	44	-	-	PUNCT
emaj-62	55	45	tomaszewski	tomaszewski	ADJ
emaj-62	55	46	,	,	PUNCT
emaj-62	55	47	2006	2006	NUM
emaj-62	55	48	;	;	PUNCT
emaj-62	55	49	jones	jones	PROPN
emaj-62	55	50	&	&	CCONJ
emaj-62	55	51	higgins	higgins	PROPN
emaj-62	55	52	,	,	PUNCT
emaj-62	55	53	2006	2006	NUM
emaj-62	55	54	)	)	PUNCT
emaj-62	55	55	enhancing	enhance	VERB
emaj-62	55	56	comparability	comparability	NOUN
emaj-62	55	57	of	of	ADP
emaj-62	55	58	financial	financial	ADJ
emaj-62	55	59	statements	statement	NOUN
emaj-62	55	60	(	(	PUNCT
emaj-62	55	61	aljifri	aljifri	PROPN
emaj-62	55	62	&	&	CCONJ
emaj-62	55	63	khasharmeh	khasharmeh	PROPN
emaj-62	55	64	,	,	PUNCT
emaj-62	55	65	2006	2006	NUM
emaj-62	55	66	)	)	PUNCT
emaj-62	55	67	,	,	PUNCT
emaj-62	55	68	increasing	increase	VERB
emaj-62	55	69	internal	internal	ADJ
emaj-62	55	70	reporting	reporting	NOUN
emaj-62	55	71	reliability	reliability	NOUN
emaj-62	55	72	(	(	PUNCT
emaj-62	55	73	ballas	ballas	PROPN
emaj-62	55	74	et	et	PROPN
emaj-62	55	75	al	al	PROPN
emaj-62	55	76	.	.	PROPN
emaj-62	55	77	,	,	PUNCT
emaj-62	55	78	2010	2010	NUM
emaj-62	55	79	)	)	PUNCT
emaj-62	55	80	,	,	PUNCT
emaj-62	55	81	attracting	attract	VERB
emaj-62	55	82	foreign	foreign	ADJ
emaj-62	55	83	direct	direct	ADJ
emaj-62	55	84	investment	investment	NOUN
emaj-62	55	85	(	(	PUNCT
emaj-62	55	86	aljifri	aljifri	PROPN
emaj-62	55	87	&	&	CCONJ
emaj-62	55	88	khasharmeh	khasharmeh	PROPN
emaj-62	55	89	,	,	PUNCT
emaj-62	55	90	2006	2006	NUM
emaj-62	55	91	;	;	PUNCT
emaj-62	55	92	tyrrall	tyrrall	VERB
emaj-62	55	93	et	et	PROPN
emaj-62	55	94	al	al	PROPN
emaj-62	55	95	.	.	PROPN
emaj-62	55	96	,2007	,2007	PROPN
emaj-62	55	97	)	)	PUNCT
emaj-62	55	98	,	,	PUNCT
emaj-62	55	99	providing	provide	VERB
emaj-62	55	100	greater	great	ADJ
emaj-62	55	101	access	access	NOUN
emaj-62	55	102	to	to	ADP
emaj-62	55	103	capital	capital	NOUN
emaj-62	55	104	(	(	PUNCT
emaj-62	55	105	ballas	ballas	PROPN
emaj-62	55	106	et	et	PROPN
emaj-62	55	107	al	al	PROPN
emaj-62	55	108	.	.	PROPN
emaj-62	55	109	,	,	PUNCT
emaj-62	55	110	2010	2010	NUM
emaj-62	55	111	;	;	PUNCT
emaj-62	55	112	jermakowicz	jermakowicz	NOUN
emaj-62	55	113	&	&	CCONJ
emaj-62	55	114	gornik	gornik	PROPN
emaj-62	55	115	-	-	PUNCT
emaj-62	55	116	tomaszewski	tomaszewski	ADJ
emaj-62	55	117	,	,	PUNCT
emaj-62	55	118	2006	2006	NUM
emaj-62	55	119	;	;	PUNCT
emaj-62	55	120	jones	jones	PROPN
emaj-62	55	121	&	&	CCONJ
emaj-62	55	122	higgins	higgins	PROPN
emaj-62	55	123	,	,	PUNCT
emaj-62	55	124	2006	2006	NUM
emaj-62	55	125	)	)	PUNCT
emaj-62	55	126	,	,	PUNCT
emaj-62	55	127	applying	apply	VERB
emaj-62	55	128	for	for	ADP
emaj-62	55	129	ratings	rating	NOUN
emaj-62	55	130	to	to	ADP
emaj-62	55	131	international	international	ADJ
emaj-62	55	132	agencies	agency	NOUN
emaj-62	55	133	(	(	PUNCT
emaj-62	55	134	tyrrall	tyrrall	VERB
emaj-62	55	135	et	et	PROPN
emaj-62	55	136	al	al	PROPN
emaj-62	55	137	.	.	PROPN
emaj-62	55	138	,	,	PUNCT
emaj-62	55	139	2007	2007	NUM
emaj-62	55	140	)	)	PUNCT
emaj-62	55	141	,	,	PUNCT
emaj-62	55	142	easing	ease	VERB
emaj-62	55	143	financial	financial	ADJ
emaj-62	55	144	reporting	reporting	NOUN
emaj-62	55	145	requirements	requirement	NOUN
emaj-62	55	146	for	for	ADP
emaj-62	55	147	international	international	ADJ
emaj-62	55	148	corporations	corporation	NOUN
emaj-62	55	149	(	(	PUNCT
emaj-62	55	150	tyrrall	tyrrall	VERB
emaj-62	55	151	et	et	PROPN
emaj-62	55	152	al	al	PROPN
emaj-62	55	153	.	.	PROPN
emaj-62	55	154	,	,	PUNCT
emaj-62	55	155	2007	2007	NUM
emaj-62	55	156	)	)	PUNCT
emaj-62	55	157	,	,	PUNCT
emaj-62	55	158	facilitating	facilitate	VERB
emaj-62	55	159	the	the	DET
emaj-62	55	160	quotation	quotation	NOUN
emaj-62	55	161	of	of	ADP
emaj-62	55	162	shares	share	NOUN
emaj-62	55	163	on	on	ADP
emaj-62	55	164	foreign	foreign	ADJ
emaj-62	55	165	stock	stock	NOUN
emaj-62	55	166	exchanges	exchange	NOUN
emaj-62	55	167	(	(	PUNCT
emaj-62	55	168	jermakowicz	jermakowicz	NOUN
emaj-62	55	169	&	&	CCONJ
emaj-62	55	170	gornik	gornik	PROPN
emaj-62	55	171	-	-	PUNCT
emaj-62	55	172	tomaszewski	tomaszewski	ADJ
emaj-62	55	173	,	,	PUNCT
emaj-62	55	174	2006	2006	NUM
emaj-62	55	175	;	;	PUNCT
emaj-62	55	176	jones	jones	PROPN
emaj-62	55	177	&	&	CCONJ
emaj-62	55	178	higgins	higgins	PROPN
emaj-62	55	179	,	,	PUNCT
emaj-62	55	180	2006	2006	NUM
emaj-62	55	181	;	;	PUNCT
emaj-62	55	182	tyrrall	tyrrall	VERB
emaj-62	55	183	et	et	PROPN
emaj-62	55	184	al	al	PROPN
emaj-62	55	185	.	.	PROPN
emaj-62	55	186	,	,	PUNCT
emaj-62	55	187	2007	2007	NUM
emaj-62	55	188	)	)	PUNCT
emaj-62	55	189	,	,	PUNCT
emaj-62	55	190	and	and	CCONJ
emaj-62	55	191	satisfying	satisfy	VERB
emaj-62	55	192	the	the	DET
emaj-62	55	193	requirements	requirement	NOUN
emaj-62	55	194	of	of	ADP
emaj-62	55	195	supranational	supranational	ADJ
emaj-62	55	196	institutions	institution	NOUN
emaj-62	55	197	(	(	PUNCT
emaj-62	55	198	i.e.	i.e.	X
emaj-62	55	199	world	world	PROPN
emaj-62	55	200	bank	bank	PROPN
emaj-62	55	201	)	)	PUNCT
emaj-62	55	202	for	for	ADP
emaj-62	55	203	granting	grant	VERB
emaj-62	55	204	financial	financial	ADJ
emaj-62	55	205	aid	aid	NOUN
emaj-62	55	206	(	(	PUNCT
emaj-62	55	207	tyrrall	tyrrall	NOUN
emaj-62	55	208	et	et	PROPN
emaj-62	55	209	al	al	PROPN
emaj-62	55	210	.	.	PROPN
emaj-62	55	211	,	,	PUNCT
emaj-62	55	212	2007	2007	NUM
emaj-62	55	213	)	)	PUNCT
emaj-62	55	214	.	.	PUNCT
emaj-62	56	1	uyar	uyar	NOUN
emaj-62	56	2	and	and	CCONJ
emaj-62	56	3	güngörmüş	güngörmüş	NOUN
emaj-62	56	4	‘s	‘s	PROPN
emaj-62	56	5	(	(	PUNCT
emaj-62	56	6	2013	2013	NUM
emaj-62	56	7	)	)	PUNCT
emaj-62	56	8	research	research	NOUN
emaj-62	56	9	aimed	aim	VERB
emaj-62	56	10	to	to	PART
emaj-62	56	11	investigate	investigate	VERB
emaj-62	56	12	basic	basic	ADJ
emaj-62	56	13	knowledge	knowledge	NOUN
emaj-62	56	14	and	and	CCONJ
emaj-62	56	15	perceptions	perception	NOUN
emaj-62	56	16	of	of	ADP
emaj-62	56	17	accountants	accountant	NOUN
emaj-62	56	18	regarding	regard	VERB
emaj-62	56	19	ifrs	ifrs	PROPN
emaj-62	56	20	for	for	ADP
emaj-62	56	21	smes	sme	NOUN
emaj-62	56	22	.	.	PUNCT
emaj-62	57	1	the	the	DET
emaj-62	57	2	respondents	respondent	NOUN
emaj-62	57	3	were	be	AUX
emaj-62	57	4	not	not	PART
emaj-62	57	5	highly	highly	ADV
emaj-62	57	6	informed	informed	ADJ
emaj-62	57	7	about	about	ADP
emaj-62	57	8	the	the	DET
emaj-62	57	9	omission	omission	NOUN
emaj-62	57	10	of	of	ADP
emaj-62	57	11	certain	certain	ADJ
emaj-62	57	12	topics	topic	NOUN
emaj-62	57	13	in	in	ADP
emaj-62	57	14	ifrs	ifrs	PROPN
emaj-62	57	15	for	for	ADP
emaj-62	57	16	smes	sme	NOUN
emaj-62	57	17	.	.	PUNCT
emaj-62	58	1	their	their	PRON
emaj-62	58	2	awareness	awareness	NOUN
emaj-62	58	3	of	of	ADP
emaj-62	58	4	valuation	valuation	NOUN
emaj-62	58	5	methods	method	NOUN
emaj-62	58	6	/	/	SYM
emaj-62	58	7	concepts	concept	NOUN
emaj-62	58	8	in	in	ADP
emaj-62	58	9	ifrs	ifrs	PROPN
emaj-62	58	10	for	for	ADP
emaj-62	58	11	smes	sme	NOUN
emaj-62	58	12	was	be	AUX
emaj-62	58	13	at	at	ADP
emaj-62	58	14	a	a	DET
emaj-62	58	15	moderate	moderate	ADJ
emaj-62	58	16	level	level	NOUN
emaj-62	58	17	.	.	PUNCT
emaj-62	59	1	inadequacy	inadequacy	NOUN
emaj-62	59	2	of	of	ADP
emaj-62	59	3	accounting	accounting	NOUN
emaj-62	59	4	personnel	personnel	NOUN
emaj-62	59	5	’s	’s	PART
emaj-62	59	6	training	training	NOUN
emaj-62	59	7	and	and	CCONJ
emaj-62	59	8	lack	lack	NOUN
emaj-62	59	9	of	of	ADP
emaj-62	59	10	training	training	NOUN
emaj-62	59	11	programs	program	NOUN
emaj-62	59	12	arranged	arrange	VERB
emaj-62	59	13	by	by	ADP
emaj-62	59	14	professional	professional	ADJ
emaj-62	59	15	bodies	body	NOUN
emaj-62	59	16	were	be	AUX
emaj-62	59	17	considered	consider	VERB
emaj-62	59	18	to	to	PART
emaj-62	59	19	be	be	AUX
emaj-62	59	20	the	the	DET
emaj-62	59	21	most	most	ADV
emaj-62	59	22	serious	serious	ADJ
emaj-62	59	23	barriers	barrier	NOUN
emaj-62	59	24	concerning	concern	VERB
emaj-62	59	25	the	the	DET
emaj-62	59	26	practice	practice	NOUN
emaj-62	59	27	of	of	ADP
emaj-62	59	28	the	the	DET
emaj-62	59	29	standards	standard	NOUN
emaj-62	59	30	.	.	PUNCT
emaj-62	60	1	the	the	DET
emaj-62	60	2	majority	majority	NOUN
emaj-62	60	3	of	of	ADP
emaj-62	60	4	the	the	DET
emaj-62	60	5	participants	participant	NOUN
emaj-62	60	6	were	be	AUX
emaj-62	60	7	not	not	PART
emaj-62	60	8	informed	inform	VERB
emaj-62	60	9	about	about	ADP
emaj-62	60	10	the	the	DET
emaj-62	60	11	key	key	ADJ
emaj-62	60	12	distinctions	distinction	NOUN
emaj-62	60	13	between	between	ADP
emaj-62	60	14	full	full	ADJ
emaj-62	60	15	ifrs	ifrs	NOUN
emaj-62	60	16	and	and	CCONJ
emaj-62	60	17	ifrs	ifrs	PROPN
emaj-62	60	18	for	for	ADP
emaj-62	60	19	smes	sme	NOUN
emaj-62	60	20	and	and	CCONJ
emaj-62	60	21	simplifications	simplification	NOUN
emaj-62	60	22	made	make	VERB
emaj-62	60	23	in	in	ADP
emaj-62	60	24	ifrs	ifrs	NOUN
emaj-62	60	25	for	for	ADP
emaj-62	60	26	smes	sme	NOUN
emaj-62	60	27	(	(	PUNCT
emaj-62	60	28	uyar	uyar	NOUN
emaj-62	60	29	and	and	CCONJ
emaj-62	60	30	güngörmüş	güngörmüş	NOUN
emaj-62	60	31	,	,	PUNCT
emaj-62	60	32	2013	2013	NUM
emaj-62	60	33	)	)	PUNCT
emaj-62	60	34	.	.	PUNCT
emaj-62	61	1	accounting	accounting	NOUN
emaj-62	61	2	professionals	professional	NOUN
emaj-62	61	3	who	who	PRON
emaj-62	61	4	were	be	AUX
emaj-62	61	5	trained	train	VERB
emaj-62	61	6	about	about	ADP
emaj-62	61	7	ifrs	ifrs	PROPN
emaj-62	61	8	for	for	ADP
emaj-62	61	9	smes	sme	NOUN
emaj-62	61	10	and	and	CCONJ
emaj-62	61	11	the	the	DET
emaj-62	61	12	employees	employee	NOUN
emaj-62	61	13	of	of	ADP
emaj-62	61	14	big4	big4	NOUN
emaj-62	61	15	auditing	auditing	NOUN
emaj-62	61	16	firms	firm	NOUN
emaj-62	61	17	were	be	AUX
emaj-62	61	18	more	more	ADV
emaj-62	61	19	knowledgeable	knowledgeable	ADJ
emaj-62	61	20	about	about	ADP
emaj-62	61	21	the	the	DET
emaj-62	61	22	standards	standard	NOUN
emaj-62	61	23	in	in	ADP
emaj-62	61	24	comparison	comparison	NOUN
emaj-62	61	25	to	to	ADP
emaj-62	61	26	others	other	NOUN
emaj-62	61	27	.	.	PUNCT
emaj-62	62	1	education	education	NOUN
emaj-62	62	2	level	level	NOUN
emaj-62	62	3	and	and	CCONJ
emaj-62	62	4	experience	experience	NOUN
emaj-62	62	5	of	of	ADP
emaj-62	62	6	respondents	respondent	NOUN
emaj-62	62	7	had	have	VERB
emaj-62	62	8	partial	partial	ADJ
emaj-62	62	9	positive	positive	ADJ
emaj-62	62	10	impact	impact	NOUN
emaj-62	62	11	on	on	ADP
emaj-62	62	12	knowledge	knowledge	NOUN
emaj-62	62	13	of	of	ADP
emaj-62	62	14	the	the	DET
emaj-62	62	15	standards	standard	NOUN
emaj-62	62	16	(	(	PUNCT
emaj-62	62	17	uyar	uyar	NOUN
emaj-62	62	18	and	and	CCONJ
emaj-62	62	19	güngörmüş	güngörmüş	NOUN
emaj-62	62	20	,	,	PUNCT
emaj-62	62	21	2013	2013	NUM
emaj-62	62	22	)	)	PUNCT
emaj-62	62	23	.	.	PUNCT
emaj-62	63	1	jackling	jackling	PROPN
emaj-62	63	2	,	,	PUNCT
emaj-62	63	3	howieson	howieson	NOUN
emaj-62	63	4	and	and	CCONJ
emaj-62	63	5	natoli	natoli	PROPN
emaj-62	63	6	(	(	PUNCT
emaj-62	63	7	2012	2012	NUM
emaj-62	63	8	)	)	PUNCT
emaj-62	63	9	reported	report	VERB
emaj-62	63	10	that	that	SCONJ
emaj-62	63	11	,	,	PUNCT
emaj-62	63	12	the	the	DET
emaj-62	63	13	potential	potential	ADJ
emaj-62	63	14	effect	effect	NOUN
emaj-62	63	15	about	about	ADP
emaj-62	63	16	accounting	accounting	NOUN
emaj-62	63	17	education	education	NOUN
emaj-62	63	18	in	in	ADP
emaj-62	63	19	ifrs	ifrs	NOUN
emaj-62	63	20	implementing	implement	VERB
emaj-62	63	21	countries	country	NOUN
emaj-62	63	22	do	do	AUX
emaj-62	63	23	differ	differ	VERB
emaj-62	63	24	seriously	seriously	ADV
emaj-62	63	25	because	because	SCONJ
emaj-62	63	26	not	not	PART
emaj-62	63	27	all	all	DET
emaj-62	63	28	nations	nation	NOUN
emaj-62	63	29	begin	begin	VERB
emaj-62	63	30	the	the	DET
emaj-62	63	31	implementation	implementation	NOUN
emaj-62	63	32	steps	step	NOUN
emaj-62	63	33	from	from	ADP
emaj-62	63	34	the	the	DET
emaj-62	63	35	same	same	ADJ
emaj-62	63	36	starting	starting	NOUN
emaj-62	63	37	point	point	NOUN
emaj-62	63	38	.	.	PUNCT
emaj-62	64	1	accounting	accounting	NOUN
emaj-62	64	2	educators	educator	NOUN
emaj-62	64	3	in	in	ADP
emaj-62	64	4	the	the	DET
emaj-62	64	5	world	world	NOUN
emaj-62	64	6	must	must	AUX
emaj-62	64	7	improve	improve	VERB
emaj-62	64	8	their	their	PRON
emaj-62	64	9	familiarity	familiarity	NOUN
emaj-62	64	10	with	with	ADP
emaj-62	64	11	the	the	DET
emaj-62	64	12	principles	principle	NOUN
emaj-62	64	13	-	-	PUNCT
emaj-62	64	14	based	base	VERB
emaj-62	64	15	approach	approach	NOUN
emaj-62	64	16	to	to	PART
emaj-62	64	17	teach	teach	VERB
emaj-62	64	18	ifrs	ifrs	NOUN
emaj-62	64	19	.	.	PUNCT
emaj-62	65	1	teaching	teach	VERB
emaj-62	65	2	resources	resource	NOUN
emaj-62	65	3	,	,	PUNCT
emaj-62	65	4	educational	educational	ADJ
emaj-62	65	5	research	research	NOUN
emaj-62	65	6	and	and	CCONJ
emaj-62	65	7	continuing	continue	VERB
emaj-62	65	8	professional	professional	ADJ
emaj-62	65	9	development	development	NOUN
emaj-62	65	10	operations	operation	NOUN
emaj-62	65	11	concerned	concern	VERB
emaj-62	65	12	with	with	ADP
emaj-62	65	13	principles	principle	NOUN
emaj-62	65	14	-	-	PUNCT
emaj-62	65	15	based	base	VERB
emaj-62	65	16	approach	approach	NOUN
emaj-62	65	17	to	to	PART
emaj-62	65	18	teach	teach	VERB
emaj-62	65	19	ifrs	ifrs	PROPN
emaj-62	65	20	are	be	AUX
emaj-62	65	21	a	a	DET
emaj-62	65	22	must	must	NOUN
emaj-62	65	23	for	for	SCONJ
emaj-62	65	24	educators	educator	NOUN
emaj-62	65	25	to	to	PART
emaj-62	65	26	improve	improve	VERB
emaj-62	65	27	the	the	DET
emaj-62	65	28	learning	learning	NOUN
emaj-62	65	29	experience	experience	NOUN
emaj-62	65	30	of	of	ADP
emaj-62	65	31	students	student	NOUN
emaj-62	65	32	considering	consider	VERB
emaj-62	65	33	the	the	DET
emaj-62	65	34	transmission	transmission	NOUN
emaj-62	65	35	from	from	ADP
emaj-62	65	36	a	a	DET
emaj-62	65	37	rules	rule	NOUN
emaj-62	65	38	-	-	PUNCT
emaj-62	65	39	based	base	VERB
emaj-62	65	40	to	to	ADP
emaj-62	65	41	a	a	DET
emaj-62	65	42	principles	principle	NOUN
emaj-62	65	43	-	-	PUNCT
emaj-62	65	44	based	base	VERB
emaj-62	65	45	set	set	NOUN
emaj-62	65	46	of	of	ADP
emaj-62	65	47	accounting	accounting	NOUN
emaj-62	65	48	standards	standard	NOUN
emaj-62	65	49	(	(	PUNCT
emaj-62	65	50	jackling	jackling	NOUN
emaj-62	65	51	,	,	PUNCT
emaj-62	65	52	howieson	howieson	NOUN
emaj-62	65	53	&	&	CCONJ
emaj-62	65	54	natoli	natoli	PROPN
emaj-62	65	55	,	,	PUNCT
emaj-62	65	56	2012	2012	NUM
emaj-62	65	57	)	)	PUNCT
emaj-62	65	58	.	.	PUNCT
emaj-62	66	1	the	the	DET
emaj-62	66	2	preparedness	preparedness	NOUN
emaj-62	66	3	of	of	ADP
emaj-62	66	4	accounting	accounting	NOUN
emaj-62	66	5	educators	educator	NOUN
emaj-62	66	6	in	in	ADP
emaj-62	66	7	the	the	DET
emaj-62	66	8	united	united	PROPN
emaj-62	66	9	states	states	PROPN
emaj-62	66	10	to	to	PART
emaj-62	66	11	lecture	lecture	VERB
emaj-62	66	12	ifrs	ifrs	NOUN
emaj-62	66	13	has	have	AUX
emaj-62	66	14	been	be	AUX
emaj-62	66	15	often	often	ADV
emaj-62	66	16	questioned	question	VERB
emaj-62	66	17	(	(	PUNCT
emaj-62	66	18	leone	leone	PROPN
emaj-62	66	19	2008	2008	NUM
emaj-62	66	20	;	;	PUNCT
emaj-62	66	21	mintz	mintz	PROPN
emaj-62	66	22	2009	2009	NUM
emaj-62	66	23	;	;	PUNCT
emaj-62	66	24	munter	munter	NOUN
emaj-62	66	25	and	and	CCONJ
emaj-62	66	26	reckers	recker	NOUN
emaj-62	66	27	2009	2009	NUM
emaj-62	66	28	;	;	PUNCT
emaj-62	66	29	kpmg	kpmg	PROPN
emaj-62	66	30	and	and	CCONJ
emaj-62	66	31	aaa	aaa	NOUN
emaj-62	66	32	2011	2011	NUM
emaj-62	66	33	)	)	PUNCT
emaj-62	66	34	.	.	PUNCT
emaj-62	67	1	starting	start	VERB
emaj-62	67	2	from	from	ADP
emaj-62	67	3	2008	2008	NUM
emaj-62	67	4	,	,	PUNCT
emaj-62	67	5	kpmg	kpmg	PROPN
emaj-62	67	6	and	and	CCONJ
emaj-62	67	7	the	the	DET
emaj-62	67	8	american	american	PROPN
emaj-62	67	9	accounting	accounting	PROPN
emaj-62	67	10	association	association	PROPN
emaj-62	67	11	(	(	PUNCT
emaj-62	67	12	aaa	aaa	NOUN
emaj-62	67	13	)	)	PUNCT
emaj-62	67	14	have	have	AUX
emaj-62	67	15	surveyed	survey	VERB
emaj-62	67	16	together	together	ADV
emaj-62	67	17	the	the	DET
emaj-62	67	18	accounting	accounting	NOUN
emaj-62	67	19	educators	educator	NOUN
emaj-62	67	20	in	in	ADP
emaj-62	67	21	united	united	PROPN
emaj-62	67	22	states	states	PROPN
emaj-62	67	23	annually	annually	ADV
emaj-62	67	24	to	to	PART
emaj-62	67	25	detect	detect	VERB
emaj-62	67	26	where	where	SCONJ
emaj-62	67	27	ifrs	ifrs	NOUN
emaj-62	67	28	-	-	PUNCT
emaj-62	67	29	related	relate	VERB
emaj-62	67	30	education	education	NOUN
emaj-62	67	31	stands	stand	VERB
emaj-62	67	32	at	at	ADP
emaj-62	67	33	collegiate	collegiate	ADJ
emaj-62	67	34	accounting	accounting	NOUN
emaj-62	67	35	curricula	curricula	PROPN
emaj-62	67	36	(	(	PUNCT
emaj-62	67	37	kpmg	kpmg	PROPN
emaj-62	67	38	and	and	CCONJ
emaj-62	67	39	aaa	aaa	NOUN
emaj-62	67	40	2011	2011	NUM
emaj-62	67	41	)	)	PUNCT
emaj-62	67	42	.	.	PUNCT
emaj-62	68	1	the	the	DET
emaj-62	68	2	latest	late	ADJ
emaj-62	68	3	of	of	ADP
emaj-62	68	4	the	the	DET
emaj-62	68	5	mentioned	mention	VERB
emaj-62	68	6	surveys	survey	NOUN
emaj-62	68	7	was	be	AUX
emaj-62	68	8	run	run	VERB
emaj-62	68	9	in	in	ADP
emaj-62	68	10	2011	2011	NUM
emaj-62	68	11	.	.	PUNCT
emaj-62	69	1	these	these	DET
emaj-62	69	2	surveys	survey	NOUN
emaj-62	69	3	have	have	AUX
emaj-62	69	4	pointed	point	VERB
emaj-62	69	5	out	out	ADP
emaj-62	69	6	serious	serious	ADJ
emaj-62	69	7	uncertainty	uncertainty	NOUN
emaj-62	69	8	concerning	concern	VERB
emaj-62	69	9	united	united	PROPN
emaj-62	69	10	states	states	PROPN
emaj-62	69	11	academicians	academician	NOUN
emaj-62	69	12	as	as	ADP
emaj-62	69	13	to	to	ADP
emaj-62	69	14	the	the	DET
emaj-62	69	15	likely	likely	ADJ
emaj-62	69	16	implementation	implementation	NOUN
emaj-62	69	17	of	of	ADP
emaj-62	69	18	ifrs	ifrs	NOUN
emaj-62	69	19	for	for	ADP
emaj-62	69	20	domestic	domestic	ADJ
emaj-62	69	21	goals	goal	NOUN
emaj-62	69	22	and	and	CCONJ
emaj-62	69	23	in	in	ADP
emaj-62	69	24	their	their	PRON
emaj-62	69	25	reactions	reaction	NOUN
emaj-62	69	26	to	to	ADP
emaj-62	69	27	that	that	DET
emaj-62	69	28	potential	potential	ADJ
emaj-62	69	29	event	event	NOUN
emaj-62	69	30	.	.	PUNCT
emaj-62	70	1	for	for	ADP
emaj-62	70	2	example	example	NOUN
emaj-62	70	3	,	,	PUNCT
emaj-62	70	4	in	in	ADP
emaj-62	70	5	2009	2009	NUM
emaj-62	70	6	68	68	NUM
emaj-62	70	7	%	%	NOUN
emaj-62	70	8	of	of	ADP
emaj-62	70	9	the	the	DET
emaj-62	70	10	individuals	individual	NOUN
emaj-62	70	11	taking	take	VERB
emaj-62	70	12	the	the	DET
emaj-62	70	13	questionnaire	questionnaire	NOUN
emaj-62	70	14	(	(	PUNCT
emaj-62	70	15	out	out	ADP
emaj-62	70	16	of	of	ADP
emaj-62	70	17	a	a	DET
emaj-62	70	18	total	total	NOUN
emaj-62	70	19	of	of	ADP
emaj-62	70	20	500	500	NUM
emaj-62	70	21	respondents	respondent	NOUN
emaj-62	70	22	)	)	PUNCT
emaj-62	70	23	thought	think	VERB
emaj-62	70	24	that	that	SCONJ
emaj-62	70	25	the	the	DET
emaj-62	70	26	united	united	PROPN
emaj-62	70	27	states	states	PROPN
emaj-62	70	28	would	would	AUX
emaj-62	70	29	implement	implement	VERB
emaj-62	70	30	ifrs	ifrs	NOUN
emaj-62	70	31	domestically	domestically	ADV
emaj-62	70	32	,	,	PUNCT
emaj-62	70	33	but	but	CCONJ
emaj-62	70	34	this	this	PRON
emaj-62	70	35	had	have	AUX
emaj-62	70	36	decreased	decrease	VERB
emaj-62	70	37	to	to	ADP
emaj-62	70	38	54	54	NUM
emaj-62	70	39	%	%	NOUN
emaj-62	70	40	in	in	ADP
emaj-62	70	41	2011	2011	NUM
emaj-62	70	42	(	(	PUNCT
emaj-62	70	43	out	out	ADP
emaj-62	70	44	of	of	ADP
emaj-62	70	45	a	a	DET
emaj-62	70	46	total	total	NOUN
emaj-62	70	47	of	of	ADP
emaj-62	70	48	638	638	NUM
emaj-62	70	49	respondents	respondent	NOUN
emaj-62	70	50	)	)	PUNCT
emaj-62	70	51	.	.	PUNCT
emaj-62	71	1	approximately	approximately	ADV
emaj-62	71	2	,	,	PUNCT
emaj-62	71	3	60	60	NUM
emaj-62	71	4	%	%	NOUN
emaj-62	71	5	of	of	ADP
emaj-62	71	6	the	the	DET
emaj-62	71	7	individuals	individual	NOUN
emaj-62	71	8	taking	take	VERB
emaj-62	71	9	the	the	DET
emaj-62	71	10	questionnaire	questionnaire	NOUN
emaj-62	71	11	in	in	ADP
emaj-62	71	12	2011	2011	NUM
emaj-62	71	13	thought	think	VERB
emaj-62	71	14	that	that	SCONJ
emaj-62	71	15	implemention	implemention	NOUN
emaj-62	71	16	of	of	ADP
emaj-62	71	17	ifrs	ifrs	PROPN
emaj-62	71	18	was	be	AUX
emaj-62	71	19	not	not	PART
emaj-62	71	20	a	a	DET
emaj-62	71	21	top	top	ADJ
emaj-62	71	22	priority	priority	NOUN
emaj-62	71	23	for	for	ADP
emaj-62	71	24	the	the	DET
emaj-62	71	25	sec	sec	PROPN
emaj-62	71	26	and	and	CCONJ
emaj-62	71	27	only	only	ADV
emaj-62	71	28	40	40	NUM
emaj-62	71	29	%	%	NOUN
emaj-62	71	30	reported	report	VERB
emaj-62	71	31	that	that	SCONJ
emaj-62	71	32	they	they	PRON
emaj-62	71	33	had	have	AUX
emaj-62	71	34	seriously	seriously	ADV
emaj-62	71	35	integrated	integrate	VERB
emaj-62	71	36	ifrs	ifrs	NOUN
emaj-62	71	37	into	into	ADP
emaj-62	71	38	their	their	PRON
emaj-62	71	39	curriculum	curriculum	NOUN
emaj-62	71	40	(	(	PUNCT
emaj-62	71	41	kpmg	kpmg	PROPN
emaj-62	71	42	and	and	CCONJ
emaj-62	71	43	aaa	aaa	NOUN
emaj-62	71	44	2011	2011	NUM
emaj-62	71	45	)	)	PUNCT
emaj-62	71	46	.	.	PUNCT
emaj-62	72	1	several	several	ADJ
emaj-62	72	2	disincentives	disincentive	NOUN
emaj-62	72	3	and	and	CCONJ
emaj-62	72	4	adoptation	adoptation	NOUN
emaj-62	72	5	issues	issue	NOUN
emaj-62	72	6	have	have	AUX
emaj-62	72	7	been	be	AUX
emaj-62	72	8	volume	volume	NOUN
emaj-62	72	9	4	4	NUM
emaj-62	72	10	no	no	DET
emaj-62	72	11	1	1	NUM
emaj-62	72	12	(	(	PUNCT
emaj-62	72	13	2014	2014	NUM
emaj-62	72	14	)	)	PUNCT
emaj-62	72	15	|	|	ADV
emaj-62	72	16	issn	issn	VERB
emaj-62	72	17	2158	2158	NUM
emaj-62	72	18	-	-	SYM
emaj-62	72	19	8708	8708	NUM
emaj-62	72	20	(	(	PUNCT
emaj-62	72	21	online	online	NOUN
emaj-62	72	22	)	)	PUNCT
emaj-62	72	23	|	|	ADV
emaj-62	72	24	doi	doi	X
emaj-62	72	25	10.5195	10.5195	NUM
emaj-62	72	26	/	/	SYM
emaj-62	72	27	emaj.2014.62	emaj.2014.62	NOUN
emaj-62	72	28	|	|	ADV
emaj-62	72	29	http://emaj.pitt.edu	http://emaj.pitt.edu	PROPN
emaj-62	72	30	dr	dr	PROPN
emaj-62	72	31	.	.	PROPN
emaj-62	72	32	cevdet	cevdet	PROPN
emaj-62	72	33	kızıl	kızıl	PROPN
emaj-62	72	34	,	,	PUNCT
emaj-62	72	35	dr	dr	PROPN
emaj-62	72	36	.	.	PROPN
emaj-62	72	37	ayşe	ayşe	PROPN
emaj-62	72	38	tansel	tansel	PROPN
emaj-62	72	39	çetin	çetin	PROPN
emaj-62	72	40	,	,	PUNCT
emaj-62	72	41	ahmed	ahme	VERB
emaj-62	72	42	bulunmaz	bulunmaz	PROPN
emaj-62	72	43	emerging	emerge	VERB
emaj-62	72	44	markets	market	NOUN
emaj-62	72	45	journal	journal	NOUN
emaj-62	73	1	|	|	ADV
emaj-62	73	2	p	p	NOUN
emaj-62	73	3	a	a	DET
emaj-62	73	4	g	g	NOUN
emaj-62	73	5	e	e	NOUN
emaj-62	73	6	|74	|74	NOUN
emaj-62	73	7	detected	detect	VERB
emaj-62	73	8	by	by	ADP
emaj-62	73	9	the	the	DET
emaj-62	73	10	help	help	NOUN
emaj-62	73	11	of	of	ADP
emaj-62	73	12	mentioned	mention	VERB
emaj-62	73	13	surveys	survey	NOUN
emaj-62	73	14	and	and	CCONJ
emaj-62	73	15	by	by	ADP
emaj-62	73	16	remaining	remain	VERB
emaj-62	73	17	authors	author	NOUN
emaj-62	73	18	.	.	PUNCT
emaj-62	74	1	these	these	PRON
emaj-62	74	2	also	also	ADV
emaj-62	74	3	cover	cover	VERB
emaj-62	74	4	the	the	DET
emaj-62	74	5	issue	issue	NOUN
emaj-62	74	6	of	of	ADP
emaj-62	74	7	creating	create	VERB
emaj-62	74	8	a	a	DET
emaj-62	74	9	place	place	NOUN
emaj-62	74	10	in	in	ADP
emaj-62	74	11	a	a	DET
emaj-62	74	12	curriculum	curriculum	NOUN
emaj-62	74	13	for	for	ADP
emaj-62	74	14	ifrs	ifrs	PROPN
emaj-62	74	15	at	at	ADP
emaj-62	74	16	the	the	DET
emaj-62	74	17	same	same	ADJ
emaj-62	74	18	time	time	NOUN
emaj-62	74	19	us	us	PROPN
emaj-62	74	20	gaap	gaap	PROPN
emaj-62	74	21	remain	remain	VERB
emaj-62	74	22	the	the	DET
emaj-62	74	23	required	require	VERB
emaj-62	74	24	standards	standard	NOUN
emaj-62	74	25	(	(	PUNCT
emaj-62	74	26	munter	munter	NOUN
emaj-62	74	27	and	and	CCONJ
emaj-62	74	28	reckers	recker	NOUN
emaj-62	74	29	2008	2008	NUM
emaj-62	74	30	;	;	PUNCT
emaj-62	74	31	kpmg	kpmg	PROPN
emaj-62	74	32	and	and	CCONJ
emaj-62	74	33	aaa	aaa	NOUN
emaj-62	74	34	2011	2011	NUM
emaj-62	74	35	)	)	PUNCT
emaj-62	74	36	.	.	PUNCT
emaj-62	75	1	this	this	DET
emaj-62	75	2	problem	problem	NOUN
emaj-62	75	3	is	be	AUX
emaj-62	75	4	actually	actually	ADV
emaj-62	75	5	related	relate	VERB
emaj-62	75	6	to	to	ADP
emaj-62	75	7	educators	educator	NOUN
emaj-62	75	8	who	who	PRON
emaj-62	75	9	consider	consider	VERB
emaj-62	75	10	the	the	DET
emaj-62	75	11	teaching	teaching	NOUN
emaj-62	75	12	of	of	ADP
emaj-62	75	13	accounting	accounting	NOUN
emaj-62	75	14	as	as	ADP
emaj-62	75	15	being	be	AUX
emaj-62	75	16	based	base	VERB
emaj-62	75	17	on	on	ADP
emaj-62	75	18	rules	rule	NOUN
emaj-62	75	19	instead	instead	ADV
emaj-62	75	20	of	of	ADP
emaj-62	75	21	principles	principle	NOUN
emaj-62	75	22	.	.	PUNCT
emaj-62	76	1	definitely	definitely	ADV
emaj-62	76	2	,	,	PUNCT
emaj-62	76	3	there	there	PRON
emaj-62	76	4	also	also	ADV
emaj-62	76	5	exists	exist	VERB
emaj-62	76	6	the	the	DET
emaj-62	76	7	problem	problem	NOUN
emaj-62	76	8	related	relate	VERB
emaj-62	76	9	to	to	ADP
emaj-62	76	10	the	the	DET
emaj-62	76	11	ageing	age	VERB
emaj-62	76	12	demographic	demographic	ADJ
emaj-62	76	13	of	of	ADP
emaj-62	76	14	accounting	accounting	NOUN
emaj-62	76	15	academics	academic	NOUN
emaj-62	76	16	.	.	PUNCT
emaj-62	77	1	this	this	PRON
emaj-62	77	2	means	mean	VERB
emaj-62	77	3	a	a	DET
emaj-62	77	4	decreased	decrease	VERB
emaj-62	77	5	number	number	NOUN
emaj-62	77	6	of	of	ADP
emaj-62	77	7	academicians	academician	NOUN
emaj-62	77	8	who	who	PRON
emaj-62	77	9	cover	cover	VERB
emaj-62	77	10	teaching	teaching	NOUN
emaj-62	77	11	.	.	PUNCT
emaj-62	78	1	it	it	PRON
emaj-62	78	2	is	be	AUX
emaj-62	78	3	stated	state	VERB
emaj-62	78	4	that	that	SCONJ
emaj-62	78	5	,	,	PUNCT
emaj-62	78	6	there	there	PRON
emaj-62	78	7	is	be	VERB
emaj-62	78	8	no	no	DET
emaj-62	78	9	or	or	CCONJ
emaj-62	78	10	very	very	ADV
emaj-62	78	11	little	little	ADJ
emaj-62	78	12	source	source	NOUN
emaj-62	78	13	of	of	ADP
emaj-62	78	14	encouragement	encouragement	NOUN
emaj-62	78	15	for	for	ADP
emaj-62	78	16	academicians	academician	NOUN
emaj-62	78	17	who	who	PRON
emaj-62	78	18	are	be	AUX
emaj-62	78	19	close	close	ADJ
emaj-62	78	20	to	to	ADP
emaj-62	78	21	retirement	retirement	NOUN
emaj-62	78	22	to	to	PART
emaj-62	78	23	‘	'	PUNCT
emaj-62	78	24	regain	regain	VERB
emaj-62	78	25	’	'	PUNCT
emaj-62	78	26	a	a	DET
emaj-62	78	27	new	new	ADJ
emaj-62	78	28	set	set	NOUN
emaj-62	78	29	of	of	ADP
emaj-62	78	30	standards	standard	NOUN
emaj-62	78	31	)	)	PUNCT
emaj-62	78	32	(	(	PUNCT
emaj-62	78	33	leone	leone	NOUN
emaj-62	78	34	2008	2008	NUM
emaj-62	78	35	;	;	PUNCT
emaj-62	78	36	munter	munter	NOUN
emaj-62	78	37	and	and	CCONJ
emaj-62	78	38	reckers	recker	NOUN
emaj-62	78	39	2009	2009	NUM
emaj-62	78	40	)	)	PUNCT
emaj-62	78	41	.	.	PUNCT
emaj-62	79	1	according	accord	VERB
emaj-62	79	2	to	to	ADP
emaj-62	79	3	the	the	DET
emaj-62	79	4	2011	2011	NUM
emaj-62	79	5	kpmg	kpmg	PROPN
emaj-62	79	6	/	/	SYM
emaj-62	79	7	aaa	aaa	NOUN
emaj-62	79	8	questionnaire	questionnaire	NOUN
emaj-62	79	9	,	,	PUNCT
emaj-62	79	10	91	91	NUM
emaj-62	79	11	%	%	NOUN
emaj-62	79	12	of	of	ADP
emaj-62	79	13	the	the	DET
emaj-62	79	14	accounting	accounting	NOUN
emaj-62	79	15	educators	educator	NOUN
emaj-62	79	16	reflected	reflect	VERB
emaj-62	79	17	no	no	DET
emaj-62	79	18	practical	practical	ADJ
emaj-62	79	19	experience	experience	NOUN
emaj-62	79	20	concerning	concern	VERB
emaj-62	79	21	the	the	DET
emaj-62	79	22	implementation	implementation	NOUN
emaj-62	79	23	of	of	ADP
emaj-62	79	24	ifrs	ifrs	PROPN
emaj-62	79	25	.	.	PUNCT
emaj-62	80	1	furthermore	furthermore	ADV
emaj-62	80	2	,	,	PUNCT
emaj-62	80	3	improving	improve	VERB
emaj-62	80	4	‘	'	PUNCT
emaj-62	80	5	new	new	ADJ
emaj-62	80	6	’	'	PUNCT
emaj-62	80	7	materials	material	NOUN
emaj-62	80	8	and	and	CCONJ
emaj-62	80	9	making	make	VERB
emaj-62	80	10	textbook	textbook	NOUN
emaj-62	80	11	authors	author	NOUN
emaj-62	80	12	/	/	SYM
emaj-62	80	13	publishers	publisher	NOUN
emaj-62	80	14	to	to	PART
emaj-62	80	15	integrate	integrate	VERB
emaj-62	80	16	ifrs	ifrs	NOUN
emaj-62	80	17	material	material	NOUN
emaj-62	80	18	is	be	AUX
emaj-62	80	19	considered	consider	VERB
emaj-62	80	20	as	as	ADP
emaj-62	80	21	a	a	DET
emaj-62	80	22	tough	tough	ADJ
emaj-62	80	23	issue	issue	NOUN
emaj-62	80	24	in	in	ADP
emaj-62	80	25	the	the	DET
emaj-62	80	26	united	united	PROPN
emaj-62	80	27	states	states	PROPN
emaj-62	80	28	since	since	SCONJ
emaj-62	80	29	there	there	PRON
emaj-62	80	30	exists	exist	VERB
emaj-62	80	31	less	less	ADJ
emaj-62	80	32	encouragement	encouragement	NOUN
emaj-62	80	33	to	to	PART
emaj-62	80	34	make	make	VERB
emaj-62	80	35	changes	change	NOUN
emaj-62	80	36	until	until	SCONJ
emaj-62	80	37	the	the	DET
emaj-62	80	38	sec	sec	PROPN
emaj-62	80	39	requires	require	VERB
emaj-62	80	40	the	the	DET
emaj-62	80	41	domestic	domestic	ADJ
emaj-62	80	42	implementation	implementation	NOUN
emaj-62	80	43	of	of	ADP
emaj-62	80	44	ifrs	ifrs	PROPN
emaj-62	80	45	(	(	PUNCT
emaj-62	80	46	leone	leone	PROPN
emaj-62	80	47	2008	2008	NUM
emaj-62	80	48	;	;	PUNCT
emaj-62	80	49	munter	munter	NOUN
emaj-62	80	50	and	and	CCONJ
emaj-62	80	51	reckers	recker	NOUN
emaj-62	80	52	2009	2009	NUM
emaj-62	80	53	;	;	PUNCT
emaj-62	80	54	kpmg	kpmg	PROPN
emaj-62	80	55	and	and	CCONJ
emaj-62	80	56	aaa	aaa	NOUN
emaj-62	80	57	2011	2011	NUM
emaj-62	80	58	)	)	PUNCT
emaj-62	80	59	.	.	PUNCT
emaj-62	81	1	besides	besides	SCONJ
emaj-62	81	2	,	,	PUNCT
emaj-62	81	3	academicians	academician	NOUN
emaj-62	81	4	in	in	ADP
emaj-62	81	5	united	united	PROPN
emaj-62	81	6	states	states	PROPN
emaj-62	81	7	defend	defend	VERB
emaj-62	81	8	that	that	PRON
emaj-62	81	9	,	,	PUNCT
emaj-62	81	10	they	they	PRON
emaj-62	81	11	are	be	AUX
emaj-62	81	12	not	not	PART
emaj-62	81	13	adequately	adequately	ADV
emaj-62	81	14	supported	support	VERB
emaj-62	81	15	to	to	PART
emaj-62	81	16	make	make	VERB
emaj-62	81	17	the	the	DET
emaj-62	81	18	required	require	VERB
emaj-62	81	19	changes	change	NOUN
emaj-62	81	20	to	to	ADP
emaj-62	81	21	their	their	PRON
emaj-62	81	22	curricula	curricula	NOUN
emaj-62	81	23	since	since	SCONJ
emaj-62	81	24	university	university	NOUN
emaj-62	81	25	managers	manager	NOUN
emaj-62	81	26	can	can	AUX
emaj-62	81	27	not	not	PART
emaj-62	81	28	clearly	clearly	ADV
emaj-62	81	29	perceive	perceive	VERB
emaj-62	81	30	the	the	DET
emaj-62	81	31	future	future	ADJ
emaj-62	81	32	effects	effect	NOUN
emaj-62	81	33	of	of	ADP
emaj-62	81	34	ifrs	ifrs	ADJ
emaj-62	81	35	implementation	implementation	NOUN
emaj-62	81	36	(	(	PUNCT
emaj-62	81	37	munter	munter	NOUN
emaj-62	81	38	and	and	CCONJ
emaj-62	81	39	reckers	recker	NOUN
emaj-62	81	40	2009	2009	NUM
emaj-62	81	41	;	;	PUNCT
emaj-62	81	42	kpmg	kpmg	PROPN
emaj-62	81	43	and	and	CCONJ
emaj-62	81	44	aaa	aaa	NOUN
emaj-62	81	45	2011	2011	NUM
emaj-62	81	46	)	)	PUNCT
emaj-62	81	47	.	.	PUNCT
emaj-62	82	1	at	at	ADP
emaj-62	82	2	last	last	ADJ
emaj-62	82	3	,	,	PUNCT
emaj-62	82	4	one	one	NUM
emaj-62	82	5	big	big	ADJ
emaj-62	82	6	source	source	NOUN
emaj-62	82	7	of	of	ADP
emaj-62	82	8	demotivation	demotivation	NOUN
emaj-62	82	9	to	to	PART
emaj-62	82	10	integrate	integrate	VERB
emaj-62	82	11	ifrs	ifrs	PROPN
emaj-62	82	12	into	into	ADP
emaj-62	82	13	us	we	PRON
emaj-62	82	14	curricula	curricula	NOUN
emaj-62	82	15	is	be	AUX
emaj-62	82	16	that	that	SCONJ
emaj-62	82	17	many	many	ADJ
emaj-62	82	18	programs	program	NOUN
emaj-62	82	19	are	be	AUX
emaj-62	82	20	developed	develop	VERB
emaj-62	82	21	for	for	SCONJ
emaj-62	82	22	students	student	NOUN
emaj-62	82	23	to	to	PART
emaj-62	82	24	help	help	VERB
emaj-62	82	25	them	they	PRON
emaj-62	82	26	only	only	ADV
emaj-62	82	27	succeed	succeed	VERB
emaj-62	82	28	in	in	ADP
emaj-62	82	29	the	the	DET
emaj-62	82	30	cpa	cpa	NOUN
emaj-62	82	31	exam	exam	NOUN
emaj-62	82	32	(	(	PUNCT
emaj-62	82	33	leone	leone	PROPN
emaj-62	82	34	2008	2008	NUM
emaj-62	82	35	;	;	PUNCT
emaj-62	82	36	mintz	mintz	PROPN
emaj-62	82	37	2009	2009	NUM
emaj-62	82	38	)	)	PUNCT
emaj-62	82	39	.	.	PUNCT
emaj-62	83	1	thus	thus	ADV
emaj-62	83	2	,	,	PUNCT
emaj-62	83	3	curricula	curricula	NOUN
emaj-62	83	4	will	will	AUX
emaj-62	83	5	probably	probably	ADV
emaj-62	83	6	not	not	PART
emaj-62	83	7	be	be	AUX
emaj-62	83	8	changed	change	VERB
emaj-62	83	9	until	until	SCONJ
emaj-62	83	10	the	the	DET
emaj-62	83	11	exam	exam	NOUN
emaj-62	83	12	is	be	AUX
emaj-62	83	13	altered	alter	VERB
emaj-62	83	14	to	to	PART
emaj-62	83	15	cover	cover	VERB
emaj-62	83	16	.	.	PUNCT
emaj-62	84	1	(	(	PUNCT
emaj-62	84	2	leone	leone	NOUN
emaj-62	84	3	2008	2008	NUM
emaj-62	84	4	)	)	PUNCT
emaj-62	84	5	.	.	PUNCT
emaj-62	85	1	however	however	ADV
emaj-62	85	2	,	,	PUNCT
emaj-62	85	3	the	the	DET
emaj-62	85	4	2011	2011	NUM
emaj-62	85	5	kpmg	kpmg	PROPN
emaj-62	85	6	/	/	SYM
emaj-62	85	7	aaa	aaa	NOUN
emaj-62	85	8	questionnaire	questionnaire	NOUN
emaj-62	85	9	showed	show	VERB
emaj-62	85	10	that	that	SCONJ
emaj-62	85	11	,	,	PUNCT
emaj-62	85	12	61	61	NUM
emaj-62	85	13	%	%	NOUN
emaj-62	85	14	of	of	ADP
emaj-62	85	15	individuals	individual	NOUN
emaj-62	85	16	who	who	PRON
emaj-62	85	17	took	take	VERB
emaj-62	85	18	the	the	DET
emaj-62	85	19	questionnaire	questionnaire	NOUN
emaj-62	85	20	thought	think	VERB
emaj-62	85	21	that	that	SCONJ
emaj-62	85	22	,	,	PUNCT
emaj-62	85	23	the	the	DET
emaj-62	85	24	cpa	cpa	NOUN
emaj-62	85	25	exam	exam	NOUN
emaj-62	85	26	would	would	AUX
emaj-62	85	27	cover	cover	VERB
emaj-62	85	28	an	an	DET
emaj-62	85	29	important	important	ADJ
emaj-62	85	30	part	part	NOUN
emaj-62	85	31	of	of	ADP
emaj-62	85	32	ifrs	ifrs	NOUN
emaj-62	85	33	in	in	ADP
emaj-62	85	34	approximately	approximately	ADV
emaj-62	85	35	three	three	NUM
emaj-62	85	36	years	year	NOUN
emaj-62	85	37	(	(	PUNCT
emaj-62	85	38	kpmg	kpmg	PROPN
emaj-62	85	39	and	and	CCONJ
emaj-62	85	40	aaa	aaa	NOUN
emaj-62	85	41	2011	2011	NUM
emaj-62	85	42	)	)	PUNCT
emaj-62	85	43	.	.	PUNCT
emaj-62	86	1	coetzee	coetzee	PROPN
emaj-62	86	2	and	and	CCONJ
emaj-62	86	3	schmulian	schmulian	PROPN
emaj-62	86	4	(	(	PUNCT
emaj-62	86	5	2012	2012	NUM
emaj-62	86	6	)	)	PUNCT
emaj-62	86	7	indicate	indicate	VERB
emaj-62	86	8	that	that	SCONJ
emaj-62	86	9	accounting	accounting	NOUN
emaj-62	86	10	educators	educator	NOUN
emaj-62	86	11	should	should	AUX
emaj-62	86	12	take	take	VERB
emaj-62	86	13	advantage	advantage	NOUN
emaj-62	86	14	of	of	ADP
emaj-62	86	15	many	many	ADJ
emaj-62	86	16	innovative	innovative	ADJ
emaj-62	86	17	techniques	technique	NOUN
emaj-62	86	18	of	of	ADP
emaj-62	86	19	pedagogy	pedagogy	NOUN
emaj-62	86	20	,	,	PUNCT
emaj-62	86	21	like	like	ADP
emaj-62	86	22	simulations	simulation	NOUN
emaj-62	86	23	,	,	PUNCT
emaj-62	86	24	role	role	NOUN
emaj-62	86	25	playing	playing	NOUN
emaj-62	86	26	,	,	PUNCT
emaj-62	86	27	problem	problem	NOUN
emaj-62	86	28	-	-	PUNCT
emaj-62	86	29	based	base	VERB
emaj-62	86	30	learning	learning	NOUN
emaj-62	86	31	,	,	PUNCT
emaj-62	86	32	case	case	NOUN
emaj-62	86	33	studies	study	NOUN
emaj-62	86	34	with	with	ADP
emaj-62	86	35	alternative	alternative	ADJ
emaj-62	86	36	solutions	solution	NOUN
emaj-62	86	37	and	and	CCONJ
emaj-62	86	38	oral	oral	ADJ
emaj-62	86	39	presentations	presentation	NOUN
emaj-62	86	40	.	.	PUNCT
emaj-62	87	1	research	research	NOUN
emaj-62	87	2	by	by	ADP
emaj-62	87	3	henry	henry	PROPN
emaj-62	87	4	and	and	CCONJ
emaj-62	87	5	dodson	dodson	PROPN
emaj-62	87	6	(	(	PUNCT
emaj-62	87	7	2009	2009	NUM
emaj-62	87	8	)	)	PUNCT
emaj-62	87	9	distributed	distribute	VERB
emaj-62	87	10	a	a	DET
emaj-62	87	11	survey	survey	NOUN
emaj-62	87	12	to	to	PART
emaj-62	87	13	find	find	VERB
emaj-62	87	14	out	out	ADP
emaj-62	87	15	the	the	DET
emaj-62	87	16	opinions	opinion	NOUN
emaj-62	87	17	of	of	ADP
emaj-62	87	18	college	college	NOUN
emaj-62	87	19	business	business	NOUN
emaj-62	87	20	majors	major	NOUN
emaj-62	87	21	and	and	CCONJ
emaj-62	87	22	their	their	PRON
emaj-62	87	23	attitude	attitude	NOUN
emaj-62	87	24	toward	toward	ADP
emaj-62	87	25	accounting	accounting	NOUN
emaj-62	87	26	fraud	fraud	NOUN
emaj-62	87	27	and	and	CCONJ
emaj-62	87	28	ethical	ethical	ADJ
emaj-62	87	29	education	education	NOUN
emaj-62	87	30	.	.	PUNCT
emaj-62	88	1	their	their	PRON
emaj-62	88	2	findings	finding	NOUN
emaj-62	88	3	suggested	suggest	VERB
emaj-62	88	4	that	that	SCONJ
emaj-62	88	5	,	,	PUNCT
emaj-62	88	6	ethics	ethic	NOUN
emaj-62	88	7	education	education	NOUN
emaj-62	88	8	did	do	AUX
emaj-62	88	9	have	have	VERB
emaj-62	88	10	a	a	DET
emaj-62	88	11	positive	positive	ADJ
emaj-62	88	12	effect	effect	NOUN
emaj-62	88	13	on	on	ADP
emaj-62	88	14	the	the	DET
emaj-62	88	15	reduction	reduction	NOUN
emaj-62	88	16	of	of	ADP
emaj-62	88	17	accounting	accounting	NOUN
emaj-62	88	18	fraud	fraud	NOUN
emaj-62	88	19	.	.	PUNCT
emaj-62	89	1	malone	malone	NOUN
emaj-62	89	2	(	(	PUNCT
emaj-62	89	3	2006	2006	NUM
emaj-62	89	4	)	)	PUNCT
emaj-62	89	5	stated	state	VERB
emaj-62	89	6	with	with	ADP
emaj-62	89	7	this	this	DET
emaj-62	89	8	research	research	NOUN
emaj-62	89	9	that	that	SCONJ
emaj-62	89	10	,	,	PUNCT
emaj-62	89	11	more	more	ADJ
emaj-62	89	12	education	education	NOUN
emaj-62	89	13	in	in	ADP
emaj-62	89	14	ethics	ethic	NOUN
emaj-62	89	15	could	could	AUX
emaj-62	89	16	and	and	CCONJ
emaj-62	89	17	would	would	AUX
emaj-62	89	18	improve	improve	VERB
emaj-62	89	19	decisions	decision	NOUN
emaj-62	89	20	of	of	ADP
emaj-62	89	21	accountants	accountant	NOUN
emaj-62	89	22	and	and	CCONJ
emaj-62	89	23	other	other	ADJ
emaj-62	89	24	professionals	professional	NOUN
emaj-62	89	25	.	.	PUNCT
emaj-62	90	1	black	black	ADJ
emaj-62	90	2	at	at	ADP
emaj-62	90	3	.	.	PUNCT
emaj-62	91	1	al	al	PROPN
emaj-62	91	2	.	.	PROPN
emaj-62	92	1	(	(	PUNCT
emaj-62	92	2	2010	2010	NUM
emaj-62	92	3	)	)	PUNCT
emaj-62	92	4	investigated	investigate	VERB
emaj-62	92	5	the	the	DET
emaj-62	92	6	benefits	benefit	NOUN
emaj-62	92	7	of	of	ADP
emaj-62	92	8	professional	professional	ADJ
emaj-62	92	9	ethics	ethic	NOUN
emaj-62	92	10	training	training	NOUN
emaj-62	92	11	on	on	ADP
emaj-62	92	12	three	three	NUM
emaj-62	92	13	levels	level	NOUN
emaj-62	92	14	of	of	ADP
emaj-62	92	15	ethical	ethical	ADJ
emaj-62	92	16	improvement	improvement	NOUN
emaj-62	92	17	,	,	PUNCT
emaj-62	92	18	which	which	PRON
emaj-62	92	19	are	be	AUX
emaj-62	92	20	moral	moral	ADJ
emaj-62	92	21	motivation	motivation	NOUN
emaj-62	92	22	,	,	PUNCT
emaj-62	92	23	moral	moral	ADJ
emaj-62	92	24	reasoning	reasoning	NOUN
emaj-62	92	25	,	,	PUNCT
emaj-62	92	26	and	and	CCONJ
emaj-62	92	27	ethical	ethical	ADJ
emaj-62	92	28	intention	intention	NOUN
emaj-62	92	29	.	.	PUNCT
emaj-62	93	1	they	they	PRON
emaj-62	93	2	did	do	AUX
emaj-62	93	3	find	find	VERB
emaj-62	93	4	important	important	ADJ
emaj-62	93	5	results	result	NOUN
emaj-62	93	6	,	,	PUNCT
emaj-62	93	7	which	which	PRON
emaj-62	93	8	show	show	VERB
emaj-62	93	9	that	that	SCONJ
emaj-62	93	10	professional	professional	ADJ
emaj-62	93	11	ethics	ethic	NOUN
emaj-62	93	12	training	training	NOUN
emaj-62	93	13	did	do	AUX
emaj-62	93	14	have	have	VERB
emaj-62	93	15	an	an	DET
emaj-62	93	16	impact	impact	NOUN
emaj-62	93	17	on	on	ADP
emaj-62	93	18	practicing	practice	VERB
emaj-62	93	19	accountants	accountant	NOUN
emaj-62	93	20	based	base	VERB
emaj-62	93	21	on	on	ADP
emaj-62	93	22	their	their	PRON
emaj-62	93	23	cultural	cultural	ADJ
emaj-62	93	24	history	history	NOUN
emaj-62	93	25	,	,	PUNCT
emaj-62	93	26	other	other	ADJ
emaj-62	93	27	ethics	ethic	NOUN
emaj-62	93	28	training	training	NOUN
emaj-62	93	29	,	,	PUNCT
emaj-62	93	30	and	and	CCONJ
emaj-62	93	31	demographic	demographic	ADJ
emaj-62	93	32	features	feature	NOUN
emaj-62	93	33	.	.	PUNCT
emaj-62	94	1	black	black	ADJ
emaj-62	94	2	et	et	PROPN
emaj-62	94	3	.	.	PUNCT
emaj-62	95	1	al	al	PROPN
emaj-62	95	2	.	.	PROPN
emaj-62	96	1	(	(	PUNCT
emaj-62	96	2	2010	2010	NUM
emaj-62	96	3	)	)	PUNCT
emaj-62	96	4	pointed	point	VERB
emaj-62	96	5	out	out	ADP
emaj-62	96	6	that	that	SCONJ
emaj-62	96	7	professional	professional	ADJ
emaj-62	96	8	ethics	ethic	NOUN
emaj-62	96	9	training	training	NOUN
emaj-62	96	10	has	have	VERB
emaj-62	96	11	an	an	DET
emaj-62	96	12	impact	impact	NOUN
emaj-62	96	13	on	on	ADP
emaj-62	96	14	the	the	DET
emaj-62	96	15	moral	moral	ADJ
emaj-62	96	16	motivation	motivation	NOUN
emaj-62	96	17	dimensions	dimension	NOUN
emaj-62	96	18	especially	especially	ADV
emaj-62	96	19	for	for	ADP
emaj-62	96	20	individuals	individual	NOUN
emaj-62	96	21	coming	come	VERB
emaj-62	96	22	from	from	ADP
emaj-62	96	23	middle	middle	PROPN
emaj-62	96	24	east	east	PROPN
emaj-62	96	25	and	and	CCONJ
emaj-62	96	26	southeast	southeast	ADJ
emaj-62	96	27	asian	asian	ADJ
emaj-62	96	28	countries	country	NOUN
emaj-62	96	29	.	.	PUNCT
emaj-62	97	1	moreover	moreover	ADV
emaj-62	97	2	,	,	PUNCT
emaj-62	97	3	professional	professional	ADJ
emaj-62	97	4	ethics	ethic	NOUN
emaj-62	97	5	training	training	NOUN
emaj-62	97	6	had	have	VERB
emaj-62	97	7	greater	great	ADJ
emaj-62	97	8	impact	impact	NOUN
emaj-62	97	9	on	on	ADP
emaj-62	97	10	moral	moral	ADJ
emaj-62	97	11	reasoning	reasoning	NOUN
emaj-62	97	12	for	for	ADP
emaj-62	97	13	individuals	individual	NOUN
emaj-62	97	14	who	who	PRON
emaj-62	97	15	expressed	express	VERB
emaj-62	97	16	that	that	SCONJ
emaj-62	97	17	they	they	PRON
emaj-62	97	18	are	be	AUX
emaj-62	97	19	not	not	PART
emaj-62	97	20	religious	religious	ADJ
emaj-62	97	21	.	.	PUNCT
emaj-62	98	1	besides	besides	SCONJ
emaj-62	98	2	,	,	PUNCT
emaj-62	98	3	if	if	SCONJ
emaj-62	98	4	an	an	DET
emaj-62	98	5	individual	individual	NOUN
emaj-62	98	6	was	be	AUX
emaj-62	98	7	from	from	ADP
emaj-62	98	8	a	a	DET
emaj-62	98	9	culture	culture	NOUN
emaj-62	98	10	with	with	ADP
emaj-62	98	11	high	high	ADJ
emaj-62	98	12	uncertainty	uncertainty	NOUN
emaj-62	98	13	avoidance	avoidance	NOUN
emaj-62	98	14	[	[	X
emaj-62	98	15	which	which	PRON
emaj-62	98	16	means	mean	VERB
emaj-62	98	17	they	they	PRON
emaj-62	98	18	are	be	AUX
emaj-62	98	19	more	more	ADV
emaj-62	98	20	in	in	ADP
emaj-62	98	21	favor	favor	NOUN
emaj-62	98	22	of	of	ADP
emaj-62	98	23	structure	structure	NOUN
emaj-62	98	24	and	and	CCONJ
emaj-62	98	25	rules	rule	NOUN
emaj-62	98	26	rather	rather	ADV
emaj-62	98	27	than	than	ADP
emaj-62	98	28	uncertainty	uncertainty	NOUN
emaj-62	98	29	]	]	PUNCT
emaj-62	98	30	,	,	PUNCT
emaj-62	98	31	then	then	ADV
emaj-62	98	32	professional	professional	ADJ
emaj-62	98	33	ethics	ethic	NOUN
emaj-62	98	34	training	training	NOUN
emaj-62	98	35	had	have	VERB
emaj-62	98	36	more	more	ADJ
emaj-62	98	37	impact	impact	NOUN
emaj-62	98	38	in	in	ADP
emaj-62	98	39	terms	term	NOUN
emaj-62	98	40	of	of	ADP
emaj-62	98	41	moral	moral	ADJ
emaj-62	98	42	reasoning	reasoning	NOUN
emaj-62	98	43	.	.	PUNCT
emaj-62	99	1	results	result	NOUN
emaj-62	99	2	of	of	ADP
emaj-62	99	3	black	black	ADJ
emaj-62	99	4	et	et	NOUN
emaj-62	99	5	.	.	PUNCT
emaj-62	100	1	al	al	PROPN
emaj-62	100	2	.	.	PROPN
emaj-62	101	1	(	(	PUNCT
emaj-62	101	2	2010	2010	NUM
emaj-62	101	3	)	)	PUNCT
emaj-62	101	4	indicated	indicate	VERB
emaj-62	101	5	that	that	SCONJ
emaj-62	101	6	individuals	individual	NOUN
emaj-62	101	7	who	who	PRON
emaj-62	101	8	took	take	VERB
emaj-62	101	9	part	part	NOUN
emaj-62	101	10	in	in	ADP
emaj-62	101	11	ethics	ethic	NOUN
emaj-62	101	12	standards	standard	NOUN
emaj-62	101	13	setting	set	VERB
emaj-62	101	14	and	and	CCONJ
emaj-62	101	15	ethics	ethic	NOUN
emaj-62	101	16	training	training	NOUN
emaj-62	101	17	had	have	VERB
emaj-62	101	18	to	to	PART
emaj-62	101	19	be	be	AUX
emaj-62	101	20	knowledgeable	knowledgeable	ADJ
emaj-62	101	21	that	that	SCONJ
emaj-62	101	22	ethics	ethic	NOUN
emaj-62	101	23	education	education	NOUN
emaj-62	101	24	effectiveness	effectiveness	NOUN
emaj-62	101	25	did	do	VERB
emaj-62	101	26	change	change	NOUN
emaj-62	101	27	based	base	VERB
emaj-62	101	28	on	on	ADP
emaj-62	101	29	the	the	DET
emaj-62	101	30	ethical	ethical	ADJ
emaj-62	101	31	development	development	NOUN
emaj-62	101	32	level	level	NOUN
emaj-62	101	33	and	and	CCONJ
emaj-62	101	34	was	be	AUX
emaj-62	101	35	influence	influence	NOUN
emaj-62	101	36	by	by	ADP
emaj-62	101	37	cultural	cultural	ADJ
emaj-62	101	38	issues	issue	NOUN
emaj-62	101	39	in	in	ADP
emaj-62	101	40	addition	addition	NOUN
emaj-62	101	41	to	to	ADP
emaj-62	101	42	demographic	demographic	ADJ
emaj-62	101	43	issues	issue	NOUN
emaj-62	101	44	,	,	PUNCT
emaj-62	101	45	like	like	ADP
emaj-62	101	46	gender	gender	NOUN
emaj-62	101	47	,	,	PUNCT
emaj-62	101	48	educational	educational	ADJ
emaj-62	101	49	stage	stage	NOUN
emaj-62	101	50	,	,	PUNCT
emaj-62	101	51	age	age	NOUN
emaj-62	101	52	,	,	PUNCT
emaj-62	101	53	and	and	CCONJ
emaj-62	101	54	religiosity	religiosity	NOUN
emaj-62	101	55	besides	besides	SCONJ
emaj-62	101	56	the	the	DET
emaj-62	101	57	culture	culture	NOUN
emaj-62	101	58	and	and	CCONJ
emaj-62	101	59	demographics	demographic	NOUN
emaj-62	101	60	of	of	ADP
emaj-62	101	61	the	the	DET
emaj-62	101	62	students	student	NOUN
emaj-62	101	63	who	who	PRON
emaj-62	101	64	get	get	VERB
emaj-62	101	65	the	the	DET
emaj-62	101	66	training	training	NOUN
emaj-62	101	67	.	.	PUNCT
emaj-62	102	1	the	the	DET
emaj-62	102	2	impact	impact	NOUN
emaj-62	102	3	of	of	ADP
emaj-62	102	4	training	training	NOUN
emaj-62	102	5	would	would	AUX
emaj-62	102	6	be	be	AUX
emaj-62	102	7	different	different	ADJ
emaj-62	102	8	based	base	VERB
emaj-62	102	9	on	on	ADP
emaj-62	102	10	the	the	DET
emaj-62	102	11	mentioned	mention	VERB
emaj-62	102	12	issues	issue	NOUN
emaj-62	102	13	.	.	PUNCT
emaj-62	103	1	ezeani	ezeani	PROPN
emaj-62	103	2	nneka	nneka	PROPN
emaj-62	103	3	and	and	CCONJ
emaj-62	103	4	rotimi	rotimi	PROPN
emaj-62	103	5	(	(	PUNCT
emaj-62	103	6	2012	2012	NUM
emaj-62	103	7	)	)	PUNCT
emaj-62	103	8	indicated	indicate	VERB
emaj-62	103	9	that	that	SCONJ
emaj-62	103	10	,	,	PUNCT
emaj-62	103	11	first	first	ADV
emaj-62	103	12	of	of	ADP
emaj-62	103	13	all	all	DET
emaj-62	103	14	the	the	DET
emaj-62	103	15	curricula	curricula	NOUN
emaj-62	103	16	of	of	ADP
emaj-62	103	17	nigerian	nigerian	ADJ
emaj-62	103	18	institutions	institution	NOUN
emaj-62	103	19	should	should	AUX
emaj-62	103	20	be	be	AUX
emaj-62	103	21	controlled	control	VERB
emaj-62	103	22	and	and	CCONJ
emaj-62	103	23	investigated	investigate	VERB
emaj-62	103	24	to	to	PART
emaj-62	103	25	integrate	integrate	VERB
emaj-62	103	26	ifrs	ifrs	PROPN
emaj-62	103	27	.	.	PUNCT
emaj-62	104	1	that	that	DET
emaj-62	104	2	way	way	NOUN
emaj-62	104	3	,	,	PUNCT
emaj-62	104	4	accountants	accountant	NOUN
emaj-62	104	5	and	and	CCONJ
emaj-62	104	6	auditors	auditor	NOUN
emaj-62	104	7	would	would	AUX
emaj-62	104	8	get	get	VERB
emaj-62	104	9	familiar	familiar	ADJ
emaj-62	104	10	with	with	ADP
emaj-62	104	11	ifrs	ifrs	NOUN
emaj-62	104	12	guidelines	guideline	NOUN
emaj-62	104	13	and	and	CCONJ
emaj-62	104	14	standards	standard	NOUN
emaj-62	104	15	.	.	PUNCT
emaj-62	105	1	garuba	garuba	PROPN
emaj-62	105	2	and	and	CCONJ
emaj-62	105	3	donwa	donwa	PROPN
emaj-62	105	4	(	(	PUNCT
emaj-62	105	5	2011	2011	NUM
emaj-62	105	6	)	)	PUNCT
emaj-62	105	7	also	also	ADV
emaj-62	105	8	defends	defend	VERB
emaj-62	105	9	the	the	DET
emaj-62	105	10	same	same	ADJ
emaj-62	105	11	perspective	perspective	NOUN
emaj-62	105	12	,	,	PUNCT
emaj-62	105	13	stating	state	VERB
emaj-62	105	14	that	that	SCONJ
emaj-62	105	15	there	there	PRON
emaj-62	105	16	is	be	VERB
emaj-62	105	17	a	a	DET
emaj-62	105	18	necessity	necessity	NOUN
emaj-62	105	19	to	to	PART
emaj-62	105	20	educate	educate	VERB
emaj-62	105	21	the	the	DET
emaj-62	105	22	educators	educator	NOUN
emaj-62	105	23	to	to	PART
emaj-62	105	24	increase	increase	VERB
emaj-62	105	25	the	the	DET
emaj-62	105	26	knowledge	knowledge	NOUN
emaj-62	105	27	about	about	ADP
emaj-62	105	28	ifrs	ifrs	PROPN
emaj-62	105	29	.	.	PUNCT
emaj-62	106	1	adhikari	adhikari	PROPN
emaj-62	106	2	,	,	PUNCT
emaj-62	106	3	flanigan	flanigan	NOUN
emaj-62	106	4	and	and	CCONJ
emaj-62	106	5	tondkar	tondkar	NOUN
emaj-62	106	6	’s	’s	PART
emaj-62	106	7	research	research	NOUN
emaj-62	106	8	(	(	PUNCT
emaj-62	106	9	1999	1999	NUM
emaj-62	106	10	)	)	PUNCT
emaj-62	106	11	showed	show	VERB
emaj-62	106	12	that	that	SCONJ
emaj-62	106	13	,	,	PUNCT
emaj-62	106	14	some	some	DET
emaj-62	106	15	steps	step	NOUN
emaj-62	106	16	had	have	AUX
emaj-62	106	17	been	be	AUX
emaj-62	106	18	taken	take	VERB
emaj-62	106	19	to	to	PART
emaj-62	106	20	internationalize	internationalize	VERB
emaj-62	106	21	the	the	DET
emaj-62	106	22	accounting	accounting	NOUN
emaj-62	106	23	curriculum	curriculum	NOUN
emaj-62	106	24	.	.	PUNCT
emaj-62	107	1	however	however	ADV
emaj-62	107	2	,	,	PUNCT
emaj-62	107	3	there	there	PRON
emaj-62	107	4	is	be	VERB
emaj-62	107	5	still	still	ADV
emaj-62	107	6	a	a	DET
emaj-62	107	7	long	long	ADJ
emaj-62	107	8	way	way	NOUN
emaj-62	107	9	to	to	PART
emaj-62	107	10	go	go	VERB
emaj-62	107	11	in	in	ADP
emaj-62	107	12	terms	term	NOUN
emaj-62	107	13	of	of	ADP
emaj-62	107	14	internationalizing	internationalize	VERB
emaj-62	107	15	the	the	DET
emaj-62	107	16	accounting	accounting	NOUN
emaj-62	107	17	curriculum	curriculum	NOUN
emaj-62	107	18	.	.	PUNCT
emaj-62	108	1	one	one	NUM
emaj-62	108	2	eyecatching	eyecatching	ADJ
emaj-62	108	3	point	point	NOUN
emaj-62	108	4	is	be	AUX
emaj-62	108	5	that	that	SCONJ
emaj-62	108	6	,	,	PUNCT
emaj-62	108	7	until	until	ADP
emaj-62	108	8	that	that	DET
emaj-62	108	9	time	time	NOUN
emaj-62	108	10	,	,	PUNCT
emaj-62	108	11	more	more	ADJ
emaj-62	108	12	steps	step	NOUN
emaj-62	108	13	are	be	AUX
emaj-62	108	14	taken	take	VERB
emaj-62	108	15	at	at	ADP
emaj-62	108	16	the	the	DET
emaj-62	108	17	graduate	graduate	ADJ
emaj-62	108	18	level	level	NOUN
emaj-62	108	19	compared	compare	VERB
emaj-62	108	20	to	to	ADP
emaj-62	108	21	the	the	DET
emaj-62	108	22	undergraduate	undergraduate	ADJ
emaj-62	108	23	level	level	NOUN
emaj-62	108	24	for	for	ADP
emaj-62	108	25	both	both	DET
emaj-62	108	26	non	non	NOUN
emaj-62	108	27	-	-	NOUN
emaj-62	108	28	us	we	PRON
emaj-62	108	29	and	and	CCONJ
emaj-62	108	30	us	us	PROPN
emaj-62	108	31	institutions	institution	NOUN
emaj-62	108	32	.	.	PUNCT
emaj-62	109	1	also	also	ADV
emaj-62	109	2	,	,	PUNCT
emaj-62	109	3	some	some	DET
emaj-62	109	4	variances	variance	NOUN
emaj-62	109	5	were	be	AUX
emaj-62	109	6	detected	detect	VERB
emaj-62	109	7	between	between	ADP
emaj-62	109	8	non	non	NOUN
emaj-62	109	9	-	-	NOUN
emaj-62	109	10	us	we	PRON
emaj-62	109	11	and	and	CCONJ
emaj-62	109	12	us	us	PROPN
emaj-62	109	13	schools	school	NOUN
emaj-62	109	14	regarding	regard	VERB
emaj-62	109	15	the	the	DET
emaj-62	109	16	considered	consider	VERB
emaj-62	109	17	significance	significance	NOUN
emaj-62	109	18	of	of	ADP
emaj-62	109	19	specific	specific	ADJ
emaj-62	109	20	international	international	ADJ
emaj-62	109	21	subjects	subject	NOUN
emaj-62	109	22	and	and	CCONJ
emaj-62	109	23	underlying	underlying	ADJ
emaj-62	109	24	motivation	motivation	NOUN
emaj-62	109	25	for	for	ADP
emaj-62	109	26	internationalization	internationalization	NOUN
emaj-62	109	27	.	.	PUNCT
emaj-62	110	1	adhikari	adhikari	PROPN
emaj-62	110	2	,	,	PUNCT
emaj-62	110	3	flanigan	flanigan	NOUN
emaj-62	110	4	and	and	CCONJ
emaj-62	110	5	tondkar	tondkar	NOUN
emaj-62	110	6	’s	’s	PART
emaj-62	110	7	research	research	NOUN
emaj-62	110	8	(	(	PUNCT
emaj-62	110	9	1999	1999	NUM
emaj-62	110	10	)	)	PUNCT
emaj-62	110	11	also	also	ADV
emaj-62	110	12	reflected	reflect	VERB
emaj-62	110	13	that	that	SCONJ
emaj-62	110	14	,	,	PUNCT
emaj-62	110	15	both	both	DET
emaj-62	110	16	non	non	ADJ
emaj-62	110	17	-	-	VERB
emaj-62	110	18	us	we	PRON
emaj-62	110	19	and	and	CCONJ
emaj-62	110	20	us	us	PROPN
emaj-62	110	21	schools	school	NOUN
emaj-62	110	22	considered	consider	VERB
emaj-62	110	23	the	the	DET
emaj-62	110	24	less	less	ADJ
emaj-62	110	25	number	number	NOUN
emaj-62	110	26	of	of	ADP
emaj-62	110	27	international	international	ADJ
emaj-62	110	28	accounting	accounting	NOUN
emaj-62	110	29	topic	topic	NOUN
emaj-62	110	30	in	in	ADP
emaj-62	110	31	doctoral	doctoral	ADJ
emaj-62	110	32	programs	program	NOUN
emaj-62	110	33	and	and	CCONJ
emaj-62	110	34	the	the	DET
emaj-62	110	35	weakness	weakness	NOUN
emaj-62	110	36	of	of	ADP
emaj-62	110	37	faculty	faculty	NOUN
emaj-62	110	38	expertise	expertise	NOUN
emaj-62	110	39	as	as	ADP
emaj-62	110	40	important	important	ADJ
emaj-62	110	41	problems	problem	NOUN
emaj-62	110	42	for	for	ADP
emaj-62	110	43	internationalization	internationalization	NOUN
emaj-62	110	44	.	.	PUNCT
emaj-62	111	1	the	the	DET
emaj-62	111	2	mentioned	mention	VERB
emaj-62	111	3	two	two	NUM
emaj-62	111	4	factors	factor	NOUN
emaj-62	111	5	must	must	AUX
emaj-62	111	6	be	be	AUX
emaj-62	111	7	resolved	resolve	VERB
emaj-62	111	8	if	if	SCONJ
emaj-62	111	9	more	more	ADJ
emaj-62	111	10	steps	step	NOUN
emaj-62	111	11	in	in	ADP
emaj-62	111	12	internationalization	internationalization	NOUN
emaj-62	111	13	of	of	ADP
emaj-62	111	14	the	the	DET
emaj-62	111	15	accounting	accounting	NOUN
emaj-62	111	16	curriculum	curriculum	NOUN
emaj-62	111	17	needs	need	VERB
emaj-62	111	18	to	to	PART
emaj-62	111	19	be	be	AUX
emaj-62	111	20	taken	take	VERB
emaj-62	111	21	.	.	PUNCT
emaj-62	112	1	aktaş	aktaş	PROPN
emaj-62	112	2	(	(	PUNCT
emaj-62	112	3	2013	2013	NUM
emaj-62	112	4	)	)	PUNCT
emaj-62	112	5	emphasized	emphasize	VERB
emaj-62	112	6	that	that	SCONJ
emaj-62	112	7	,	,	PUNCT
emaj-62	112	8	education	education	NOUN
emaj-62	112	9	was	be	AUX
emaj-62	112	10	among	among	ADP
emaj-62	112	11	the	the	DET
emaj-62	112	12	principle	principle	ADJ
emaj-62	112	13	issues	issue	NOUN
emaj-62	112	14	related	relate	VERB
emaj-62	112	15	to	to	ADP
emaj-62	112	16	the	the	DET
emaj-62	112	17	application	application	NOUN
emaj-62	112	18	of	of	ADP
emaj-62	112	19	international	international	ADJ
emaj-62	112	20	financial	financial	ADJ
emaj-62	112	21	reporting	reporting	NOUN
emaj-62	112	22	standards	standard	NOUN
emaj-62	112	23	(	(	PUNCT
emaj-62	112	24	ifrs	ifrs	NOUN
emaj-62	112	25	)	)	PUNCT
emaj-62	112	26	.	.	PUNCT
emaj-62	113	1	because	because	SCONJ
emaj-62	113	2	ifrss	ifrss	PROPN
emaj-62	113	3	were	be	AUX
emaj-62	113	4	principle	principle	NOUN
emaj-62	113	5	-	-	PUNCT
emaj-62	113	6	based	base	VERB
emaj-62	113	7	,	,	PUNCT
emaj-62	113	8	changing	change	VERB
emaj-62	113	9	volume	volume	NOUN
emaj-62	113	10	4	4	NUM
emaj-62	113	11	no	no	DET
emaj-62	113	12	1	1	NUM
emaj-62	113	13	(	(	PUNCT
emaj-62	113	14	2014	2014	NUM
emaj-62	113	15	)	)	PUNCT
emaj-62	113	16	|	|	ADV
emaj-62	113	17	issn	issn	VERB
emaj-62	113	18	2158	2158	NUM
emaj-62	113	19	-	-	SYM
emaj-62	113	20	8708	8708	NUM
emaj-62	113	21	(	(	PUNCT
emaj-62	113	22	online	online	NOUN
emaj-62	113	23	)	)	PUNCT
emaj-62	113	24	|	|	ADV
emaj-62	113	25	doi	doi	X
emaj-62	113	26	10.5195	10.5195	NUM
emaj-62	113	27	/	/	SYM
emaj-62	113	28	emaj.2014.62	emaj.2014.62	NOUN
emaj-62	113	29	|	|	ADV
emaj-62	113	30	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-62	113	31	accounting	accounting	NOUN
emaj-62	113	32	education	education	NOUN
emaj-62	113	33	approach	approach	NOUN
emaj-62	113	34	in	in	ADP
emaj-62	113	35	the	the	DET
emaj-62	113	36	context	context	NOUN
emaj-62	113	37	of	of	ADP
emaj-62	113	38	new	new	ADJ
emaj-62	113	39	turkish	turkish	ADJ
emaj-62	113	40	commercial	commercial	ADJ
emaj-62	113	41	code	code	NOUN
emaj-62	113	42	and	and	CCONJ
emaj-62	113	43	turkish	turkish	ADJ
emaj-62	113	44	accounting	accounting	NOUN
emaj-62	113	45	standards	standard	NOUN
emaj-62	113	46	emerging	emerge	VERB
emaj-62	113	47	markets	market	NOUN
emaj-62	113	48	journal	journal	NOUN
emaj-62	113	49	|	|	ADV
emaj-62	113	50	p	p	NOUN
emaj-62	113	51	a	a	DET
emaj-62	113	52	g	g	NOUN
emaj-62	113	53	e	e	NOUN
emaj-62	113	54	|75	|75	NOUN
emaj-62	113	55	continuously	continuously	ADV
emaj-62	113	56	as	as	ADP
emaj-62	113	57	a	a	DET
emaj-62	113	58	result	result	NOUN
emaj-62	113	59	of	of	ADP
emaj-62	113	60	improvements	improvement	NOUN
emaj-62	113	61	,	,	PUNCT
emaj-62	113	62	“	"	PUNCT
emaj-62	113	63	frameworkbased	frameworkbased	ADJ
emaj-62	113	64	teaching	teaching	NOUN
emaj-62	113	65	”	"	PUNCT
emaj-62	113	66	method	method	NOUN
emaj-62	113	67	was	be	AUX
emaj-62	113	68	advised	advise	VERB
emaj-62	113	69	for	for	ADP
emaj-62	113	70	teaching	teach	VERB
emaj-62	113	71	them	they	PRON
emaj-62	113	72	to	to	ADP
emaj-62	113	73	both	both	CCONJ
emaj-62	113	74	professional	professional	ADJ
emaj-62	113	75	accountants	accountant	NOUN
emaj-62	113	76	and	and	CCONJ
emaj-62	113	77	future	future	ADJ
emaj-62	113	78	accountants	accountant	NOUN
emaj-62	113	79	.	.	PUNCT
emaj-62	114	1	fowler	fowler	PROPN
emaj-62	114	2	,	,	PUNCT
emaj-62	114	3	tan	tan	PROPN
emaj-62	114	4	and	and	CCONJ
emaj-62	114	5	hawkes	hawke	NOUN
emaj-62	114	6	’	'	PUNCT
emaj-62	114	7	(	(	PUNCT
emaj-62	114	8	2002	2002	NUM
emaj-62	114	9	)	)	PUNCT
emaj-62	114	10	study	study	NOUN
emaj-62	114	11	showed	show	VERB
emaj-62	114	12	that	that	SCONJ
emaj-62	114	13	accounting	accounting	NOUN
emaj-62	114	14	educators	educator	NOUN
emaj-62	114	15	gave	give	VERB
emaj-62	114	16	more	more	ADJ
emaj-62	114	17	importance	importance	NOUN
emaj-62	114	18	to	to	ADP
emaj-62	114	19	recent	recent	ADJ
emaj-62	114	20	management	management	NOUN
emaj-62	114	21	accounting	accounting	NOUN
emaj-62	114	22	methods	method	NOUN
emaj-62	114	23	than	than	ADP
emaj-62	114	24	practitioners	practitioner	NOUN
emaj-62	114	25	.	.	PUNCT
emaj-62	115	1	thıs	thıs	ADV
emaj-62	115	2	,	,	PUNCT
emaj-62	115	3	their	their	PRON
emaj-62	115	4	research	research	NOUN
emaj-62	115	5	results	result	NOUN
emaj-62	115	6	were	be	AUX
emaj-62	115	7	not	not	PART
emaj-62	115	8	paralel	paralel	ADJ
emaj-62	115	9	to	to	ADP
emaj-62	115	10	former	former	ADJ
emaj-62	115	11	criticisms	criticism	NOUN
emaj-62	115	12	that	that	SCONJ
emaj-62	115	13	the	the	DET
emaj-62	115	14	management	management	NOUN
emaj-62	115	15	accounting	accounting	NOUN
emaj-62	115	16	curriculum	curriculum	NOUN
emaj-62	115	17	was	be	AUX
emaj-62	115	18	not	not	PART
emaj-62	115	19	recent	recent	ADJ
emaj-62	115	20	as	as	ADP
emaj-62	115	21	practice	practice	NOUN
emaj-62	115	22	.	.	PUNCT
emaj-62	116	1	results	result	NOUN
emaj-62	116	2	from	from	ADP
emaj-62	116	3	the	the	DET
emaj-62	116	4	mentioned	mention	VERB
emaj-62	116	5	research	research	NOUN
emaj-62	116	6	also	also	ADV
emaj-62	116	7	indicated	indicate	VERB
emaj-62	116	8	that	that	SCONJ
emaj-62	116	9	,	,	PUNCT
emaj-62	116	10	practitioners	practitioner	NOUN
emaj-62	116	11	still	still	ADV
emaj-62	116	12	preferred	prefer	VERB
emaj-62	116	13	traditional	traditional	ADJ
emaj-62	116	14	over	over	ADP
emaj-62	116	15	contemporary	contemporary	ADJ
emaj-62	116	16	management	management	NOUN
emaj-62	116	17	accounting	accounting	NOUN
emaj-62	116	18	methods	method	NOUN
emaj-62	116	19	for	for	ADP
emaj-62	116	20	use	use	NOUN
emaj-62	116	21	in	in	ADP
emaj-62	116	22	their	their	PRON
emaj-62	116	23	firms	firm	NOUN
emaj-62	116	24	and	and	CCONJ
emaj-62	116	25	to	to	PART
emaj-62	116	26	educate	educate	VERB
emaj-62	116	27	students	student	NOUN
emaj-62	116	28	.	.	PUNCT
emaj-62	117	1	on	on	ADP
emaj-62	117	2	the	the	DET
emaj-62	117	3	other	other	ADJ
emaj-62	117	4	hand	hand	NOUN
emaj-62	117	5	,	,	PUNCT
emaj-62	117	6	academics	academic	NOUN
emaj-62	117	7	preferred	prefer	VERB
emaj-62	117	8	contemporary	contemporary	ADJ
emaj-62	117	9	methods	method	NOUN
emaj-62	117	10	.	.	PUNCT
emaj-62	118	1	yildiz	yildiz	PROPN
emaj-62	118	2	(	(	PUNCT
emaj-62	118	3	2004	2004	NUM
emaj-62	118	4	)	)	PUNCT
emaj-62	118	5	underlined	underline	VERB
emaj-62	118	6	with	with	ADP
emaj-62	118	7	his	his	PRON
emaj-62	118	8	research	research	NOUN
emaj-62	118	9	that	that	SCONJ
emaj-62	118	10	,	,	PUNCT
emaj-62	118	11	number	number	NOUN
emaj-62	118	12	of	of	ADP
emaj-62	118	13	undergraduate	undergraduate	ADJ
emaj-62	118	14	students	student	NOUN
emaj-62	118	15	in	in	ADP
emaj-62	118	16	the	the	DET
emaj-62	118	17	faculty	faculty	NOUN
emaj-62	118	18	of	of	ADP
emaj-62	118	19	economics	economic	NOUN
emaj-62	118	20	and	and	CCONJ
emaj-62	118	21	four	four	NUM
emaj-62	118	22	year	year	NOUN
emaj-62	118	23	vocational	vocational	ADJ
emaj-62	118	24	schools	school	NOUN
emaj-62	118	25	was	be	AUX
emaj-62	118	26	high	high	ADJ
emaj-62	118	27	,	,	PUNCT
emaj-62	118	28	and	and	CCONJ
emaj-62	118	29	most	most	ADJ
emaj-62	118	30	programs	program	NOUN
emaj-62	118	31	also	also	ADV
emaj-62	118	32	had	have	VERB
emaj-62	118	33	evening	evening	NOUN
emaj-62	118	34	education	education	NOUN
emaj-62	118	35	.	.	PUNCT
emaj-62	119	1	thus	thus	ADV
emaj-62	119	2	,	,	PUNCT
emaj-62	119	3	the	the	DET
emaj-62	119	4	workload	workload	NOUN
emaj-62	119	5	of	of	ADP
emaj-62	119	6	assistant	assistant	NOUN
emaj-62	119	7	professors	professor	NOUN
emaj-62	119	8	in	in	ADP
emaj-62	119	9	turkey	turkey	NOUN
emaj-62	119	10	was	be	AUX
emaj-62	119	11	high	high	ADJ
emaj-62	119	12	,	,	PUNCT
emaj-62	119	13	limiting	limit	VERB
emaj-62	119	14	their	their	PRON
emaj-62	119	15	research	research	NOUN
emaj-62	119	16	abilities	ability	NOUN
emaj-62	119	17	and	and	CCONJ
emaj-62	119	18	possibilities	possibility	NOUN
emaj-62	119	19	.	.	PUNCT
emaj-62	120	1	research	research	NOUN
emaj-62	120	2	by	by	ADP
emaj-62	120	3	durak	durak	PROPN
emaj-62	120	4	(	(	PUNCT
emaj-62	120	5	2009	2009	NUM
emaj-62	120	6	)	)	PUNCT
emaj-62	120	7	showed	show	VERB
emaj-62	120	8	that	that	SCONJ
emaj-62	120	9	,	,	PUNCT
emaj-62	120	10	40	40	NUM
emaj-62	120	11	%	%	NOUN
emaj-62	120	12	of	of	ADP
emaj-62	120	13	accounting	accounting	NOUN
emaj-62	120	14	professionals	professional	NOUN
emaj-62	120	15	believed	believe	VERB
emaj-62	120	16	they	they	PRON
emaj-62	120	17	had	have	VERB
emaj-62	120	18	a	a	DET
emaj-62	120	19	general	general	ADJ
emaj-62	120	20	knowledge	knowledge	NOUN
emaj-62	120	21	of	of	ADP
emaj-62	120	22	accounting	account	VERB
emaj-62	120	23	during	during	ADP
emaj-62	120	24	their	their	PRON
emaj-62	120	25	two	two	NUM
emaj-62	120	26	years	year	NOUN
emaj-62	120	27	vocational	vocational	ADJ
emaj-62	120	28	school	school	NOUN
emaj-62	120	29	education	education	NOUN
emaj-62	120	30	.	.	PUNCT
emaj-62	121	1	also	also	ADV
emaj-62	121	2	,	,	PUNCT
emaj-62	121	3	12	12	NUM
emaj-62	121	4	%	%	NOUN
emaj-62	121	5	of	of	ADP
emaj-62	121	6	accounting	accounting	NOUN
emaj-62	121	7	professionals	professional	NOUN
emaj-62	121	8	reported	report	VERB
emaj-62	121	9	that	that	SCONJ
emaj-62	121	10	they	they	PRON
emaj-62	121	11	had	have	VERB
emaj-62	121	12	a	a	DET
emaj-62	121	13	low	low	ADJ
emaj-62	121	14	level	level	NOUN
emaj-62	121	15	of	of	ADP
emaj-62	121	16	accounting	accounting	NOUN
emaj-62	121	17	knowledge	knowledge	NOUN
emaj-62	121	18	through	through	ADP
emaj-62	121	19	their	their	PRON
emaj-62	121	20	vocational	vocational	ADJ
emaj-62	121	21	school	school	NOUN
emaj-62	121	22	years	year	NOUN
emaj-62	121	23	.	.	PUNCT
emaj-62	122	1	in	in	ADP
emaj-62	122	2	terms	term	NOUN
emaj-62	122	3	of	of	ADP
emaj-62	122	4	accounting	accounting	NOUN
emaj-62	122	5	professionals	professional	NOUN
emaj-62	122	6	with	with	ADP
emaj-62	122	7	undergraduate	undergraduate	ADJ
emaj-62	122	8	diploma	diploma	NOUN
emaj-62	122	9	,	,	PUNCT
emaj-62	122	10	52	52	NUM
emaj-62	122	11	%	%	NOUN
emaj-62	122	12	said	say	VERB
emaj-62	122	13	they	they	PRON
emaj-62	122	14	had	have	VERB
emaj-62	122	15	general	general	ADJ
emaj-62	122	16	knowledge	knowledge	NOUN
emaj-62	122	17	of	of	ADP
emaj-62	122	18	accounting	account	VERB
emaj-62	122	19	through	through	ADP
emaj-62	122	20	their	their	PRON
emaj-62	122	21	four	four	NUM
emaj-62	122	22	years	year	NOUN
emaj-62	122	23	in	in	ADP
emaj-62	122	24	the	the	DET
emaj-62	122	25	university	university	NOUN
emaj-62	122	26	.	.	PUNCT
emaj-62	123	1	also	also	ADV
emaj-62	123	2	,	,	PUNCT
emaj-62	123	3	12	12	NUM
emaj-62	123	4	%	%	NOUN
emaj-62	123	5	stated	state	VERB
emaj-62	123	6	that	that	SCONJ
emaj-62	123	7	they	they	PRON
emaj-62	123	8	had	have	VERB
emaj-62	123	9	a	a	DET
emaj-62	123	10	low	low	ADJ
emaj-62	123	11	level	level	NOUN
emaj-62	123	12	of	of	ADP
emaj-62	123	13	accounting	accounting	NOUN
emaj-62	123	14	education	education	NOUN
emaj-62	123	15	and	and	CCONJ
emaj-62	123	16	knowledge	knowledge	NOUN
emaj-62	123	17	during	during	ADP
emaj-62	123	18	four	four	NUM
emaj-62	123	19	years	year	NOUN
emaj-62	123	20	.	.	PUNCT
emaj-62	124	1	research	research	NOUN
emaj-62	124	2	by	by	ADP
emaj-62	124	3	durak	durak	PROPN
emaj-62	124	4	(	(	PUNCT
emaj-62	124	5	2009	2009	NUM
emaj-62	124	6	)	)	PUNCT
emaj-62	124	7	also	also	ADV
emaj-62	124	8	showed	show	VERB
emaj-62	124	9	that	that	SCONJ
emaj-62	124	10	,	,	PUNCT
emaj-62	124	11	turkish	turkish	ADJ
emaj-62	124	12	firms	firm	NOUN
emaj-62	124	13	did	do	AUX
emaj-62	124	14	not	not	PART
emaj-62	124	15	give	give	VERB
emaj-62	124	16	adequate	adequate	ADJ
emaj-62	124	17	importance	importance	NOUN
emaj-62	124	18	to	to	ADP
emaj-62	124	19	accounting	account	VERB
emaj-62	124	20	education	education	NOUN
emaj-62	124	21	and	and	CCONJ
emaj-62	124	22	they	they	PRON
emaj-62	124	23	generally	generally	ADV
emaj-62	124	24	prefered	prefer	VERB
emaj-62	124	25	to	to	PART
emaj-62	124	26	employ	employ	VERB
emaj-62	124	27	experienced	experienced	ADJ
emaj-62	124	28	staff	staff	NOUN
emaj-62	124	29	.	.	PUNCT
emaj-62	125	1	this	this	PRON
emaj-62	125	2	was	be	AUX
emaj-62	125	3	causing	cause	VERB
emaj-62	125	4	the	the	DET
emaj-62	125	5	firms	firm	NOUN
emaj-62	125	6	to	to	PART
emaj-62	125	7	be	be	AUX
emaj-62	125	8	unfamiliar	unfamiliar	ADJ
emaj-62	125	9	to	to	ADP
emaj-62	125	10	the	the	DET
emaj-62	125	11	concept	concept	NOUN
emaj-62	125	12	of	of	ADP
emaj-62	125	13	accounting	accounting	NOUN
emaj-62	125	14	education	education	NOUN
emaj-62	125	15	.	.	PUNCT
emaj-62	126	1	durak	durak	PROPN
emaj-62	126	2	(	(	PUNCT
emaj-62	126	3	2009	2009	NUM
emaj-62	126	4	)	)	PUNCT
emaj-62	126	5	defended	defend	VERB
emaj-62	126	6	that	that	SCONJ
emaj-62	126	7	turkish	turkish	ADJ
emaj-62	126	8	firms	firm	NOUN
emaj-62	126	9	had	have	VERB
emaj-62	126	10	to	to	PART
emaj-62	126	11	focus	focus	VERB
emaj-62	126	12	more	more	ADV
emaj-62	126	13	on	on	ADP
emaj-62	126	14	accounting	accounting	NOUN
emaj-62	126	15	education	education	NOUN
emaj-62	126	16	and	and	CCONJ
emaj-62	126	17	they	they	PRON
emaj-62	126	18	had	have	VERB
emaj-62	126	19	to	to	PART
emaj-62	126	20	implement	implement	VERB
emaj-62	126	21	innovative	innovative	ADJ
emaj-62	126	22	traning	traning	NOUN
emaj-62	126	23	programs	program	NOUN
emaj-62	126	24	towards	towards	ADP
emaj-62	126	25	accounting	accounting	NOUN
emaj-62	126	26	professionals	professional	NOUN
emaj-62	126	27	.	.	PUNCT
emaj-62	127	1	private	private	ADJ
emaj-62	127	2	sector	sector	NOUN
emaj-62	127	3	-	-	PUNCT
emaj-62	127	4	university	university	NOUN
emaj-62	127	5	cooperation	cooperation	NOUN
emaj-62	127	6	was	be	AUX
emaj-62	127	7	required	require	VERB
emaj-62	127	8	at	at	ADP
emaj-62	127	9	that	that	DET
emaj-62	127	10	point	point	NOUN
emaj-62	127	11	and	and	CCONJ
emaj-62	127	12	current	current	ADJ
emaj-62	127	13	ties	tie	NOUN
emaj-62	127	14	had	have	VERB
emaj-62	127	15	to	to	PART
emaj-62	127	16	be	be	AUX
emaj-62	127	17	strengthened	strengthen	VERB
emaj-62	127	18	.	.	PUNCT
emaj-62	128	1	that	that	PRON
emaj-62	128	2	would	would	AUX
emaj-62	128	3	help	help	VERB
emaj-62	128	4	accounting	accounting	NOUN
emaj-62	128	5	theory	theory	NOUN
emaj-62	128	6	and	and	CCONJ
emaj-62	128	7	practice	practice	NOUN
emaj-62	128	8	to	to	PART
emaj-62	128	9	complete	complete	VERB
emaj-62	128	10	each	each	DET
emaj-62	128	11	other	other	ADJ
emaj-62	128	12	in	in	ADP
emaj-62	128	13	turkey	turkey	PROPN
emaj-62	128	14	.	.	PUNCT
emaj-62	129	1	yereli	yereli	PROPN
emaj-62	129	2	at	at	ADP
emaj-62	129	3	.	.	PUNCT
emaj-62	130	1	al.(2010	al.(2010	VERB
emaj-62	130	2	)	)	PUNCT
emaj-62	130	3	analyzed	analyze	VERB
emaj-62	130	4	and	and	CCONJ
emaj-62	130	5	investigated	investigate	VERB
emaj-62	130	6	papers	paper	NOUN
emaj-62	130	7	with	with	ADP
emaj-62	130	8	the	the	DET
emaj-62	130	9	topic	topic	NOUN
emaj-62	130	10	of	of	ADP
emaj-62	130	11	“	"	PUNCT
emaj-62	130	12	accounting	accounting	NOUN
emaj-62	130	13	education	education	NOUN
emaj-62	130	14	”	"	PUNCT
emaj-62	130	15	which	which	PRON
emaj-62	130	16	were	be	AUX
emaj-62	130	17	published	publish	VERB
emaj-62	130	18	between	between	ADP
emaj-62	130	19	the	the	DET
emaj-62	130	20	years	year	NOUN
emaj-62	130	21	1997	1997	NUM
emaj-62	130	22	-	-	SYM
emaj-62	130	23	2008	2008	NUM
emaj-62	130	24	in	in	ADP
emaj-62	130	25	international	international	ADJ
emaj-62	130	26	journals	journal	NOUN
emaj-62	130	27	.	.	PUNCT
emaj-62	131	1	789	789	NUM
emaj-62	131	2	papers	paper	NOUN
emaj-62	131	3	had	have	AUX
emaj-62	131	4	been	be	AUX
emaj-62	131	5	investigated	investigate	VERB
emaj-62	131	6	concerning	concern	VERB
emaj-62	131	7	international	international	ADJ
emaj-62	131	8	accounting	accounting	NOUN
emaj-62	131	9	education	education	NOUN
emaj-62	131	10	.	.	PUNCT
emaj-62	132	1	as	as	ADP
emaj-62	132	2	a	a	DET
emaj-62	132	3	result	result	NOUN
emaj-62	132	4	of	of	ADP
emaj-62	132	5	investigation	investigation	NOUN
emaj-62	132	6	,	,	PUNCT
emaj-62	132	7	they	they	PRON
emaj-62	132	8	realized	realize	VERB
emaj-62	132	9	that	that	SCONJ
emaj-62	132	10	the	the	DET
emaj-62	132	11	number	number	NOUN
emaj-62	132	12	of	of	ADP
emaj-62	132	13	ampiric	ampiric	ADJ
emaj-62	132	14	research	research	NOUN
emaj-62	132	15	was	be	AUX
emaj-62	132	16	higher	high	ADJ
emaj-62	132	17	than	than	ADP
emaj-62	132	18	the	the	DET
emaj-62	132	19	number	number	NOUN
emaj-62	132	20	of	of	ADP
emaj-62	132	21	theorical	theorical	ADJ
emaj-62	132	22	studies	study	NOUN
emaj-62	132	23	for	for	ADP
emaj-62	132	24	1997	1997	NUM
emaj-62	132	25	-	-	SYM
emaj-62	132	26	2008	2008	NUM
emaj-62	132	27	.	.	PUNCT
emaj-62	133	1	concerning	concern	VERB
emaj-62	133	2	the	the	DET
emaj-62	133	3	categorization	categorization	NOUN
emaj-62	133	4	of	of	ADP
emaj-62	133	5	papers	paper	NOUN
emaj-62	133	6	into	into	ADP
emaj-62	133	7	their	their	PRON
emaj-62	133	8	topics	topic	NOUN
emaj-62	133	9	,	,	PUNCT
emaj-62	133	10	the	the	DET
emaj-62	133	11	most	most	ADV
emaj-62	133	12	frequent	frequent	ADJ
emaj-62	133	13	studied	study	VERB
emaj-62	133	14	topic	topic	NOUN
emaj-62	133	15	was	be	AUX
emaj-62	133	16	“	"	PUNCT
emaj-62	133	17	curriculum	curriculum	NOUN
emaj-62	133	18	and	and	CCONJ
emaj-62	133	19	instructions	instruction	NOUN
emaj-62	133	20	”	"	PUNCT
emaj-62	133	21	.	.	PUNCT
emaj-62	134	1	concerning	concern	VERB
emaj-62	134	2	the	the	DET
emaj-62	134	3	emphasized	emphasize	VERB
emaj-62	134	4	years	year	NOUN
emaj-62	134	5	,	,	PUNCT
emaj-62	134	6	it	it	PRON
emaj-62	134	7	was	be	AUX
emaj-62	134	8	detected	detect	VERB
emaj-62	134	9	that	that	SCONJ
emaj-62	134	10	“	"	PUNCT
emaj-62	134	11	descriptive	descriptive	ADJ
emaj-62	134	12	model	model	NOUN
emaj-62	134	13	”	"	PUNCT
emaj-62	134	14	was	be	AUX
emaj-62	134	15	the	the	DET
emaj-62	134	16	most	most	ADV
emaj-62	134	17	preferred	preferred	ADJ
emaj-62	134	18	model	model	NOUN
emaj-62	134	19	.	.	PUNCT
emaj-62	135	1	also	also	ADV
emaj-62	135	2	,	,	PUNCT
emaj-62	135	3	“	"	PUNCT
emaj-62	135	4	the	the	DET
emaj-62	135	5	survey	survey	NOUN
emaj-62	135	6	method	method	NOUN
emaj-62	135	7	”	"	PUNCT
emaj-62	135	8	was	be	AUX
emaj-62	135	9	the	the	DET
emaj-62	135	10	most	most	ADV
emaj-62	135	11	frequently	frequently	ADV
emaj-62	135	12	used	use	VERB
emaj-62	135	13	data	data	NOUN
emaj-62	135	14	collection	collection	NOUN
emaj-62	135	15	technique	technique	NOUN
emaj-62	135	16	in	in	ADP
emaj-62	135	17	the	the	DET
emaj-62	135	18	papers	paper	NOUN
emaj-62	135	19	.	.	PUNCT
emaj-62	136	1	the	the	DET
emaj-62	136	2	papers	paper	NOUN
emaj-62	136	3	with	with	ADP
emaj-62	136	4	more	more	ADJ
emaj-62	136	5	than	than	ADP
emaj-62	136	6	two	two	NUM
emaj-62	136	7	authors	author	NOUN
emaj-62	136	8	were	be	AUX
emaj-62	136	9	higher	high	ADJ
emaj-62	136	10	than	than	ADP
emaj-62	136	11	others	other	NOUN
emaj-62	136	12	in	in	ADP
emaj-62	136	13	mentioned	mention	VERB
emaj-62	136	14	years	year	NOUN
emaj-62	136	15	.	.	PUNCT
emaj-62	137	1	miller	miller	PROPN
emaj-62	137	2	,	,	PUNCT
emaj-62	137	3	van	van	PROPN
emaj-62	137	4	daniker	daniker	NOUN
emaj-62	137	5	and	and	CCONJ
emaj-62	137	6	relmond	relmond	ADJ
emaj-62	137	7	(	(	PUNCT
emaj-62	137	8	1999	1999	NUM
emaj-62	137	9	)	)	PUNCT
emaj-62	137	10	did	do	AUX
emaj-62	137	11	run	run	VERB
emaj-62	137	12	a	a	DET
emaj-62	137	13	questionnaire	questionnaire	NOUN
emaj-62	137	14	to	to	PART
emaj-62	137	15	discover	discover	VERB
emaj-62	137	16	the	the	DET
emaj-62	137	17	changes	change	NOUN
emaj-62	137	18	that	that	PRON
emaj-62	137	19	were	be	AUX
emaj-62	137	20	observed	observe	VERB
emaj-62	137	21	in	in	ADP
emaj-62	137	22	government	government	NOUN
emaj-62	137	23	accounting	accounting	NOUN
emaj-62	137	24	education	education	NOUN
emaj-62	137	25	in	in	ADP
emaj-62	137	26	the	the	DET
emaj-62	137	27	last	last	ADJ
emaj-62	137	28	5	5	NUM
emaj-62	137	29	years	year	NOUN
emaj-62	137	30	and	and	CCONJ
emaj-62	137	31	others	other	NOUN
emaj-62	137	32	which	which	PRON
emaj-62	137	33	would	would	AUX
emaj-62	137	34	happen	happen	VERB
emaj-62	137	35	in	in	ADP
emaj-62	137	36	the	the	DET
emaj-62	137	37	next	next	ADJ
emaj-62	137	38	5	5	NUM
emaj-62	137	39	years	year	NOUN
emaj-62	137	40	.	.	PUNCT
emaj-62	138	1	a	a	DET
emaj-62	138	2	questionnaire	questionnaire	NOUN
emaj-62	138	3	containing	contain	VERB
emaj-62	138	4	21	21	NUM
emaj-62	138	5	questions	question	NOUN
emaj-62	138	6	was	be	AUX
emaj-62	138	7	distributed	distribute	VERB
emaj-62	138	8	to	to	ADP
emaj-62	138	9	517	517	NUM
emaj-62	138	10	members	member	NOUN
emaj-62	138	11	of	of	ADP
emaj-62	138	12	the	the	DET
emaj-62	138	13	government	government	NOUN
emaj-62	138	14	/	/	SYM
emaj-62	138	15	not	not	PART
emaj-62	138	16	-	-	PUNCT
emaj-62	138	17	for	for	ADP
emaj-62	138	18	-	-	PUNCT
emaj-62	138	19	profit	profit	NOUN
emaj-62	138	20	section	section	NOUN
emaj-62	138	21	of	of	ADP
emaj-62	138	22	the	the	DET
emaj-62	138	23	american	american	PROPN
emaj-62	138	24	accounting	accounting	PROPN
emaj-62	138	25	association	association	PROPN
emaj-62	138	26	to	to	PART
emaj-62	138	27	obtain	obtain	VERB
emaj-62	138	28	information	information	NOUN
emaj-62	138	29	.	.	PUNCT
emaj-62	139	1	the	the	DET
emaj-62	139	2	results	result	NOUN
emaj-62	139	3	of	of	ADP
emaj-62	139	4	the	the	DET
emaj-62	139	5	survey	survey	NOUN
emaj-62	139	6	showed	show	VERB
emaj-62	139	7	that	that	SCONJ
emaj-62	139	8	government	government	NOUN
emaj-62	139	9	accounting	accounting	NOUN
emaj-62	139	10	education	education	NOUN
emaj-62	139	11	was	be	AUX
emaj-62	139	12	in	in	ADP
emaj-62	139	13	the	the	DET
emaj-62	139	14	midst	midst	NOUN
emaj-62	139	15	of	of	ADP
emaj-62	139	16	a	a	DET
emaj-62	139	17	number	number	NOUN
emaj-62	139	18	of	of	ADP
emaj-62	139	19	significant	significant	ADJ
emaj-62	139	20	changes	change	NOUN
emaj-62	139	21	and	and	CCONJ
emaj-62	139	22	that	that	SCONJ
emaj-62	139	23	these	these	DET
emaj-62	139	24	changes	change	NOUN
emaj-62	139	25	would	would	AUX
emaj-62	139	26	continue	continue	VERB
emaj-62	139	27	to	to	PART
emaj-62	139	28	evolve	evolve	VERB
emaj-62	139	29	.	.	PUNCT
emaj-62	140	1	one	one	NUM
emaj-62	140	2	of	of	ADP
emaj-62	140	3	the	the	DET
emaj-62	140	4	most	most	ADV
emaj-62	140	5	significant	significant	ADJ
emaj-62	140	6	findings	finding	NOUN
emaj-62	140	7	of	of	ADP
emaj-62	140	8	the	the	DET
emaj-62	140	9	survey	survey	NOUN
emaj-62	140	10	was	be	AUX
emaj-62	140	11	the	the	DET
emaj-62	140	12	increasing	increase	VERB
emaj-62	140	13	use	use	NOUN
emaj-62	140	14	of	of	ADP
emaj-62	140	15	the	the	DET
emaj-62	140	16	internet	internet	NOUN
emaj-62	140	17	in	in	ADP
emaj-62	140	18	government	government	NOUN
emaj-62	140	19	accounting	accounting	NOUN
emaj-62	140	20	courses	course	NOUN
emaj-62	140	21	.	.	PUNCT
emaj-62	141	1	süer	süer	NOUN
emaj-62	141	2	’s	’s	PART
emaj-62	141	3	study	study	NOUN
emaj-62	141	4	(	(	PUNCT
emaj-62	141	5	2007	2007	NUM
emaj-62	141	6	)	)	PUNCT
emaj-62	141	7	observed	observe	VERB
emaj-62	141	8	the	the	DET
emaj-62	141	9	students	student	NOUN
emaj-62	141	10	at	at	ADP
emaj-62	141	11	11th	11th	ADJ
emaj-62	141	12	class	class	NOUN
emaj-62	141	13	in	in	ADP
emaj-62	141	14	the	the	DET
emaj-62	141	15	commerce	commerce	NOUN
emaj-62	141	16	profession	profession	NOUN
emaj-62	141	17	high	high	ADJ
emaj-62	141	18	schools	school	NOUN
emaj-62	141	19	and	and	CCONJ
emaj-62	141	20	the	the	DET
emaj-62	141	21	teachers	teacher	NOUN
emaj-62	141	22	who	who	PRON
emaj-62	141	23	did	do	AUX
emaj-62	141	24	teach	teach	VERB
emaj-62	141	25	accountancy	accountancy	NOUN
emaj-62	141	26	at	at	ADP
emaj-62	141	27	these	these	DET
emaj-62	141	28	schools	school	NOUN
emaj-62	141	29	in	in	ADP
emaj-62	141	30	i̇stanbul	i̇stanbul	NOUN
emaj-62	141	31	between	between	ADP
emaj-62	141	32	2006	2006	NUM
emaj-62	141	33	-	-	SYM
emaj-62	141	34	2007	2007	NUM
emaj-62	141	35	education	education	NOUN
emaj-62	141	36	years	year	NOUN
emaj-62	141	37	.	.	PUNCT
emaj-62	142	1	prepared	prepared	ADJ
emaj-62	142	2	inquiry	inquiry	NOUN
emaj-62	142	3	was	be	AUX
emaj-62	142	4	applied	apply	VERB
emaj-62	142	5	to	to	ADP
emaj-62	142	6	411	411	NUM
emaj-62	142	7	students	student	NOUN
emaj-62	142	8	at	at	ADP
emaj-62	142	9	7	7	NUM
emaj-62	142	10	random	random	ADJ
emaj-62	142	11	selective	selective	ADJ
emaj-62	142	12	schools	school	NOUN
emaj-62	142	13	and	and	CCONJ
emaj-62	142	14	147	147	NUM
emaj-62	142	15	profession	profession	NOUN
emaj-62	142	16	teachers	teacher	NOUN
emaj-62	142	17	at	at	ADP
emaj-62	142	18	18	18	NUM
emaj-62	142	19	random	random	ADJ
emaj-62	142	20	selective	selective	ADJ
emaj-62	142	21	school	school	NOUN
emaj-62	142	22	.	.	PUNCT
emaj-62	143	1	then	then	ADV
emaj-62	143	2	the	the	DET
emaj-62	143	3	information	information	NOUN
emaj-62	143	4	from	from	ADP
emaj-62	143	5	the	the	DET
emaj-62	143	6	inquiry	inquiry	NOUN
emaj-62	143	7	was	be	AUX
emaj-62	143	8	processed	process	VERB
emaj-62	143	9	at	at	ADP
emaj-62	143	10	spss	spss	PROPN
emaj-62	143	11	software	software	NOUN
emaj-62	143	12	.	.	PUNCT
emaj-62	144	1	the	the	DET
emaj-62	144	2	responses	response	NOUN
emaj-62	144	3	,	,	PUNCT
emaj-62	144	4	the	the	DET
emaj-62	144	5	percent	percent	NOUN
emaj-62	144	6	and	and	CCONJ
emaj-62	144	7	the	the	DET
emaj-62	144	8	frequency	frequency	NOUN
emaj-62	144	9	graphics	graphic	NOUN
emaj-62	144	10	were	be	AUX
emaj-62	144	11	prepared	prepare	VERB
emaj-62	144	12	.	.	PUNCT
emaj-62	145	1	at	at	ADP
emaj-62	145	2	the	the	DET
emaj-62	145	3	and	and	CCONJ
emaj-62	145	4	of	of	ADP
emaj-62	145	5	the	the	DET
emaj-62	145	6	observation	observation	NOUN
emaj-62	145	7	,	,	PUNCT
emaj-62	145	8	the	the	DET
emaj-62	145	9	information	information	NOUN
emaj-62	145	10	which	which	PRON
emaj-62	145	11	was	be	AUX
emaj-62	145	12	received	receive	VERB
emaj-62	145	13	from	from	ADP
emaj-62	145	14	the	the	DET
emaj-62	145	15	observation	observation	NOUN
emaj-62	145	16	showed	show	VERB
emaj-62	145	17	that	that	SCONJ
emaj-62	145	18	there	there	PRON
emaj-62	145	19	were	be	VERB
emaj-62	145	20	lots	lot	NOUN
emaj-62	145	21	of	of	ADP
emaj-62	145	22	problems	problem	NOUN
emaj-62	145	23	concerning	concern	VERB
emaj-62	145	24	accountancy	accountancy	NOUN
emaj-62	145	25	education	education	NOUN
emaj-62	145	26	at	at	ADP
emaj-62	145	27	the	the	DET
emaj-62	145	28	commerce	commerce	NOUN
emaj-62	145	29	profession	profession	NOUN
emaj-62	145	30	high	high	ADJ
emaj-62	145	31	schools	school	NOUN
emaj-62	145	32	.	.	PUNCT
emaj-62	146	1	gökgöz	gökgöz	PROPN
emaj-62	146	2	(	(	PUNCT
emaj-62	146	3	2007	2007	NUM
emaj-62	146	4	)	)	PUNCT
emaj-62	146	5	applied	apply	VERB
emaj-62	146	6	a	a	DET
emaj-62	146	7	questionnaire	questionnaire	NOUN
emaj-62	146	8	consisting	consist	VERB
emaj-62	146	9	26	26	NUM
emaj-62	146	10	questions	question	NOUN
emaj-62	146	11	to	to	ADP
emaj-62	146	12	755	755	NUM
emaj-62	146	13	students	student	NOUN
emaj-62	146	14	who	who	PRON
emaj-62	146	15	were	be	AUX
emaj-62	146	16	trainees	trainee	NOUN
emaj-62	146	17	in	in	ADP
emaj-62	146	18	different	different	ADJ
emaj-62	146	19	regions	region	NOUN
emaj-62	146	20	of	of	ADP
emaj-62	146	21	i̇stanbul	i̇stanbul	NOUN
emaj-62	146	22	in	in	ADP
emaj-62	146	23	order	order	NOUN
emaj-62	146	24	to	to	PART
emaj-62	146	25	determine	determine	VERB
emaj-62	146	26	the	the	DET
emaj-62	146	27	problems	problem	NOUN
emaj-62	146	28	which	which	PRON
emaj-62	146	29	are	be	AUX
emaj-62	146	30	confronted	confront	VERB
emaj-62	146	31	with	with	ADP
emaj-62	146	32	training	training	NOUN
emaj-62	146	33	education	education	NOUN
emaj-62	146	34	in	in	ADP
emaj-62	146	35	organizations	organization	NOUN
emaj-62	146	36	.	.	PUNCT
emaj-62	147	1	when	when	SCONJ
emaj-62	147	2	the	the	DET
emaj-62	147	3	questionnaire	questionnaire	NOUN
emaj-62	147	4	form	form	NOUN
emaj-62	147	5	was	be	AUX
emaj-62	147	6	evaluated	evaluate	VERB
emaj-62	147	7	,	,	PUNCT
emaj-62	147	8	it	it	PRON
emaj-62	147	9	was	be	AUX
emaj-62	147	10	determined	determine	VERB
emaj-62	147	11	that	that	SCONJ
emaj-62	147	12	trainees	trainee	NOUN
emaj-62	147	13	choose	choose	VERB
emaj-62	147	14	trade	trade	NOUN
emaj-62	147	15	vocation	vocation	NOUN
emaj-62	147	16	high	high	ADJ
emaj-62	147	17	schools	school	NOUN
emaj-62	147	18	for	for	ADP
emaj-62	147	19	variety	variety	NOUN
emaj-62	147	20	of	of	ADP
emaj-62	147	21	reasons	reason	NOUN
emaj-62	147	22	which	which	PRON
emaj-62	147	23	are	be	AUX
emaj-62	147	24	inappropriate	inappropriate	ADJ
emaj-62	147	25	with	with	ADP
emaj-62	147	26	the	the	DET
emaj-62	147	27	school	school	NOUN
emaj-62	147	28	’s	’s	PART
emaj-62	147	29	foundation	foundation	NOUN
emaj-62	147	30	aims	aim	NOUN
emaj-62	147	31	.	.	PUNCT
emaj-62	148	1	problems	problem	NOUN
emaj-62	148	2	detected	detect	VERB
emaj-62	148	3	were	be	AUX
emaj-62	148	4	deficiency	deficiency	NOUN
emaj-62	148	5	of	of	ADP
emaj-62	148	6	materials	material	NOUN
emaj-62	148	7	at	at	ADP
emaj-62	148	8	school	school	NOUN
emaj-62	148	9	,	,	PUNCT
emaj-62	148	10	the	the	DET
emaj-62	148	11	inadequacy	inadequacy	NOUN
emaj-62	148	12	of	of	ADP
emaj-62	148	13	teachers	teacher	NOUN
emaj-62	148	14	,	,	PUNCT
emaj-62	148	15	the	the	DET
emaj-62	148	16	inadequacy	inadequacy	NOUN
emaj-62	148	17	of	of	ADP
emaj-62	148	18	the	the	DET
emaj-62	148	19	education	education	NOUN
emaj-62	148	20	at	at	ADP
emaj-62	148	21	school	school	NOUN
emaj-62	148	22	,	,	PUNCT
emaj-62	148	23	the	the	DET
emaj-62	148	24	inappropriateness	inappropriateness	NOUN
emaj-62	148	25	of	of	ADP
emaj-62	148	26	the	the	DET
emaj-62	148	27	training	training	NOUN
emaj-62	148	28	place	place	NOUN
emaj-62	148	29	for	for	ADP
emaj-62	148	30	improving	improve	VERB
emaj-62	148	31	,	,	PUNCT
emaj-62	148	32	no	no	DET
emaj-62	148	33	integration	integration	NOUN
emaj-62	148	34	between	between	ADP
emaj-62	148	35	the	the	DET
emaj-62	148	36	school	school	NOUN
emaj-62	148	37	and	and	CCONJ
emaj-62	148	38	practice	practice	NOUN
emaj-62	148	39	,	,	PUNCT
emaj-62	148	40	no	no	DET
emaj-62	148	41	cooperation	cooperation	NOUN
emaj-62	148	42	between	between	ADP
emaj-62	148	43	the	the	DET
emaj-62	148	44	school	school	NOUN
emaj-62	148	45	and	and	CCONJ
emaj-62	148	46	business	business	NOUN
emaj-62	148	47	world	world	NOUN
emaj-62	148	48	,	,	PUNCT
emaj-62	148	49	the	the	DET
emaj-62	148	50	fact	fact	NOUN
emaj-62	148	51	that	that	SCONJ
emaj-62	148	52	trainees	trainee	NOUN
emaj-62	148	53	work	work	VERB
emaj-62	148	54	in	in	ADP
emaj-62	148	55	other	other	ADJ
emaj-62	148	56	departments	department	NOUN
emaj-62	148	57	apart	apart	ADV
emaj-62	148	58	from	from	ADP
emaj-62	148	59	their	their	PRON
emaj-62	148	60	own	own	ADJ
emaj-62	148	61	fields	field	NOUN
emaj-62	148	62	,	,	PUNCT
emaj-62	148	63	trainees	trainee	NOUN
emaj-62	148	64	are	be	AUX
emaj-62	148	65	not	not	PART
emaj-62	148	66	paid	pay	VERB
emaj-62	148	67	the	the	DET
emaj-62	148	68	amount	amount	NOUN
emaj-62	148	69	of	of	ADP
emaj-62	148	70	money	money	NOUN
emaj-62	148	71	that	that	PRON
emaj-62	148	72	they	they	PRON
emaj-62	148	73	deserve	deserve	VERB
emaj-62	148	74	according	accord	VERB
emaj-62	148	75	to	to	ADP
emaj-62	148	76	their	their	PRON
emaj-62	148	77	work	work	NOUN
emaj-62	148	78	and	and	CCONJ
emaj-62	148	79	the	the	DET
emaj-62	148	80	inappropriateness	inappropriateness	NOUN
emaj-62	148	81	of	of	ADP
emaj-62	148	82	training	training	NOUN
emaj-62	148	83	time	time	NOUN
emaj-62	148	84	.	.	PUNCT
emaj-62	149	1	marshall	marshall	PROPN
emaj-62	149	2	et	et	PROPN
emaj-62	149	3	.	.	PUNCT
emaj-62	150	1	al	al	PROPN
emaj-62	150	2	.	.	PROPN
emaj-62	151	1	(	(	PUNCT
emaj-62	151	2	2010	2010	NUM
emaj-62	151	3	)	)	PUNCT
emaj-62	151	4	did	do	AUX
emaj-62	151	5	also	also	ADV
emaj-62	151	6	run	run	VERB
emaj-62	151	7	a	a	DET
emaj-62	151	8	questionnaire	questionnaire	NOUN
emaj-62	151	9	and	and	CCONJ
emaj-62	151	10	investigated	investigate	VERB
emaj-62	151	11	the	the	DET
emaj-62	151	12	thoughts	thought	NOUN
emaj-62	151	13	of	of	ADP
emaj-62	151	14	a	a	DET
emaj-62	151	15	group	group	NOUN
emaj-62	151	16	of	of	ADP
emaj-62	151	17	accounting	accounting	NOUN
emaj-62	151	18	academicians	academician	NOUN
emaj-62	151	19	concerning	concern	VERB
emaj-62	151	20	the	the	DET
emaj-62	151	21	value	value	NOUN
emaj-62	151	22	of	of	ADP
emaj-62	151	23	the	the	DET
emaj-62	151	24	cpa	cpa	NOUN
emaj-62	151	25	title	title	NOUN
emaj-62	151	26	as	as	ADP
emaj-62	151	27	a	a	DET
emaj-62	151	28	teaching	teaching	NOUN
emaj-62	151	29	measure	measure	NOUN
emaj-62	151	30	.	.	PUNCT
emaj-62	152	1	the	the	DET
emaj-62	152	2	results	result	NOUN
emaj-62	152	3	showed	show	VERB
emaj-62	152	4	that	that	SCONJ
emaj-62	152	5	teaching	teaching	NOUN
emaj-62	152	6	experience	experience	NOUN
emaj-62	152	7	was	be	AUX
emaj-62	152	8	the	the	DET
emaj-62	152	9	most	most	ADV
emaj-62	152	10	effective	effective	ADJ
emaj-62	152	11	factor	factor	NOUN
emaj-62	152	12	to	to	PART
emaj-62	152	13	acquire	acquire	VERB
emaj-62	152	14	all	all	PRON
emaj-62	152	15	of	of	ADP
emaj-62	152	16	the	the	DET
emaj-62	152	17	assessed	assessed	ADJ
emaj-62	152	18	abilities	ability	NOUN
emaj-62	152	19	.	.	PUNCT
emaj-62	153	1	however	however	ADV
emaj-62	153	2	,	,	PUNCT
emaj-62	153	3	the	the	DET
emaj-62	153	4	performance	performance	NOUN
emaj-62	153	5	concerning	concern	VERB
emaj-62	153	6	to	to	PART
emaj-62	153	7	run	run	VERB
emaj-62	153	8	a	a	DET
emaj-62	153	9	research	research	NOUN
emaj-62	153	10	was	be	AUX
emaj-62	153	11	an	an	DET
emaj-62	153	12	exception	exception	NOUN
emaj-62	153	13	,	,	PUNCT
emaj-62	153	14	since	since	SCONJ
emaj-62	153	15	volume	volume	NOUN
emaj-62	153	16	4	4	NUM
emaj-62	153	17	no	no	DET
emaj-62	153	18	1	1	NUM
emaj-62	153	19	(	(	PUNCT
emaj-62	153	20	2014	2014	NUM
emaj-62	153	21	)	)	PUNCT
emaj-62	153	22	|	|	ADV
emaj-62	153	23	issn	issn	VERB
emaj-62	153	24	2158	2158	NUM
emaj-62	153	25	-	-	SYM
emaj-62	153	26	8708	8708	NUM
emaj-62	153	27	(	(	PUNCT
emaj-62	153	28	online	online	NOUN
emaj-62	153	29	)	)	PUNCT
emaj-62	153	30	|	|	ADV
emaj-62	153	31	doi	doi	X
emaj-62	153	32	10.5195	10.5195	NUM
emaj-62	153	33	/	/	SYM
emaj-62	153	34	emaj.2014.62	emaj.2014.62	NOUN
emaj-62	153	35	|	|	ADV
emaj-62	153	36	http://emaj.pitt.edu	http://emaj.pitt.edu	PROPN
emaj-62	153	37	dr	dr	PROPN
emaj-62	153	38	.	.	PROPN
emaj-62	153	39	cevdet	cevdet	PROPN
emaj-62	153	40	kızıl	kızıl	PROPN
emaj-62	153	41	,	,	PUNCT
emaj-62	153	42	dr	dr	PROPN
emaj-62	153	43	.	.	PROPN
emaj-62	153	44	ayşe	ayşe	PROPN
emaj-62	153	45	tansel	tansel	PROPN
emaj-62	153	46	çetin	çetin	PROPN
emaj-62	153	47	,	,	PUNCT
emaj-62	153	48	ahmed	ahme	VERB
emaj-62	153	49	bulunmaz	bulunmaz	PROPN
emaj-62	153	50	emerging	emerge	VERB
emaj-62	153	51	markets	market	NOUN
emaj-62	153	52	journal	journal	NOUN
emaj-62	154	1	|	|	ADV
emaj-62	154	2	p	p	NOUN
emaj-62	154	3	a	a	DET
emaj-62	154	4	g	g	NOUN
emaj-62	154	5	e	e	PROPN
emaj-62	154	6	|76	|76	PROPN
emaj-62	154	7	doctoral	doctoral	ADJ
emaj-62	154	8	program	program	NOUN
emaj-62	154	9	preparation	preparation	NOUN
emaj-62	154	10	was	be	AUX
emaj-62	154	11	the	the	DET
emaj-62	154	12	most	most	ADV
emaj-62	154	13	important	important	ADJ
emaj-62	154	14	factor	factor	NOUN
emaj-62	154	15	here	here	ADV
emaj-62	154	16	.	.	PUNCT
emaj-62	155	1	stolowy	stolowy	PROPN
emaj-62	155	2	and	and	CCONJ
emaj-62	155	3	tenenhaus	tenenhaus	PROPN
emaj-62	155	4	’s	’s	PART
emaj-62	155	5	research	research	NOUN
emaj-62	155	6	(	(	PUNCT
emaj-62	155	7	1997	1997	NUM
emaj-62	155	8	)	)	PUNCT
emaj-62	155	9	took	take	VERB
emaj-62	155	10	advantage	advantage	NOUN
emaj-62	155	11	of	of	ADP
emaj-62	155	12	a	a	DET
emaj-62	155	13	questionnaire	questionnaire	NOUN
emaj-62	155	14	and	and	CCONJ
emaj-62	155	15	provided	provide	VERB
emaj-62	155	16	information	information	NOUN
emaj-62	155	17	concerning	concern	VERB
emaj-62	155	18	two	two	NUM
emaj-62	155	19	issues	issue	NOUN
emaj-62	155	20	.	.	PUNCT
emaj-62	156	1	first	first	ADV
emaj-62	156	2	of	of	ADP
emaj-62	156	3	all	all	PRON
emaj-62	156	4	,	,	PUNCT
emaj-62	156	5	although	although	SCONJ
emaj-62	156	6	some	some	DET
emaj-62	156	7	variances	variance	NOUN
emaj-62	156	8	were	be	AUX
emaj-62	156	9	observed	observe	VERB
emaj-62	156	10	between	between	ADP
emaj-62	156	11	nations	nation	NOUN
emaj-62	156	12	,	,	PUNCT
emaj-62	156	13	most	most	ADJ
emaj-62	156	14	courses	course	NOUN
emaj-62	156	15	were	be	AUX
emaj-62	156	16	specific	specific	ADJ
emaj-62	156	17	,	,	PUNCT
emaj-62	156	18	contrary	contrary	ADJ
emaj-62	156	19	to	to	ADP
emaj-62	156	20	general	general	ADJ
emaj-62	156	21	lectures	lecture	NOUN
emaj-62	156	22	uniting	unite	VERB
emaj-62	156	23	specific	specific	ADJ
emaj-62	156	24	international	international	ADJ
emaj-62	156	25	accounting	accounting	NOUN
emaj-62	156	26	issues	issue	NOUN
emaj-62	156	27	.	.	PUNCT
emaj-62	157	1	second	second	ADJ
emaj-62	157	2	,	,	PUNCT
emaj-62	157	3	a	a	DET
emaj-62	157	4	serious	serious	ADJ
emaj-62	157	5	number	number	NOUN
emaj-62	157	6	of	of	ADP
emaj-62	157	7	institutions	institution	NOUN
emaj-62	157	8	did	do	AUX
emaj-62	157	9	achieve	achieve	VERB
emaj-62	157	10	to	to	PART
emaj-62	157	11	include	include	VERB
emaj-62	157	12	both	both	PRON
emaj-62	157	13	comparative	comparative	ADJ
emaj-62	157	14	dimensions	dimension	NOUN
emaj-62	157	15	and	and	CCONJ
emaj-62	157	16	accounting	accounting	NOUN
emaj-62	157	17	aspects	aspect	NOUN
emaj-62	157	18	of	of	ADP
emaj-62	157	19	multinational	multinational	ADJ
emaj-62	157	20	firms	firm	NOUN
emaj-62	157	21	.	.	PUNCT
emaj-62	158	1	ayboğa	ayboğa	PROPN
emaj-62	158	2	’s	’s	PART
emaj-62	158	3	research	research	NOUN
emaj-62	158	4	(	(	PUNCT
emaj-62	158	5	2002	2002	NUM
emaj-62	158	6	)	)	PUNCT
emaj-62	158	7	stated	state	VERB
emaj-62	158	8	that	that	SCONJ
emaj-62	158	9	,	,	PUNCT
emaj-62	158	10	accounting	accounting	NOUN
emaj-62	158	11	practices	practice	NOUN
emaj-62	158	12	in	in	ADP
emaj-62	158	13	turkey	turkey	NOUN
emaj-62	158	14	had	have	VERB
emaj-62	158	15	differences	difference	NOUN
emaj-62	158	16	due	due	ADJ
emaj-62	158	17	to	to	ADP
emaj-62	158	18	the	the	DET
emaj-62	158	19	legal	legal	ADJ
emaj-62	158	20	arrangements	arrangement	NOUN
emaj-62	158	21	.	.	PUNCT
emaj-62	159	1	on	on	ADP
emaj-62	159	2	the	the	DET
emaj-62	159	3	other	other	ADJ
emaj-62	159	4	hand	hand	NOUN
emaj-62	159	5	,	,	PUNCT
emaj-62	159	6	turkey	turkey	PROPN
emaj-62	159	7	’s	’s	PART
emaj-62	159	8	accounting	accounting	NOUN
emaj-62	159	9	practices	practice	NOUN
emaj-62	159	10	were	be	AUX
emaj-62	159	11	under	under	ADP
emaj-62	159	12	the	the	DET
emaj-62	159	13	effect	effect	NOUN
emaj-62	159	14	of	of	ADP
emaj-62	159	15	tax	tax	NOUN
emaj-62	159	16	regulations	regulation	NOUN
emaj-62	159	17	.	.	PUNCT
emaj-62	160	1	prepared	prepare	VERB
emaj-62	160	2	financial	financial	ADJ
emaj-62	160	3	schedules	schedule	NOUN
emaj-62	160	4	did	do	AUX
emaj-62	160	5	not	not	PART
emaj-62	160	6	show	show	VERB
emaj-62	160	7	the	the	DET
emaj-62	160	8	real	real	ADJ
emaj-62	160	9	situation	situation	NOUN
emaj-62	160	10	of	of	ADP
emaj-62	160	11	the	the	DET
emaj-62	160	12	establishments	establishment	NOUN
emaj-62	160	13	and	and	CCONJ
emaj-62	160	14	present	present	VERB
emaj-62	160	15	important	important	ADJ
emaj-62	160	16	differences	difference	NOUN
emaj-62	160	17	,	,	PUNCT
emaj-62	160	18	compared	compare	VERB
emaj-62	160	19	with	with	ADP
emaj-62	160	20	international	international	ADJ
emaj-62	160	21	practices	practice	NOUN
emaj-62	160	22	.	.	PUNCT
emaj-62	161	1	ayboğa	ayboğa	NOUN
emaj-62	161	2	(	(	PUNCT
emaj-62	161	3	2002	2002	NUM
emaj-62	161	4	)	)	PUNCT
emaj-62	161	5	also	also	ADV
emaj-62	161	6	reported	report	VERB
emaj-62	161	7	that	that	SCONJ
emaj-62	161	8	,	,	PUNCT
emaj-62	161	9	in	in	ADP
emaj-62	161	10	the	the	DET
emaj-62	161	11	process	process	NOUN
emaj-62	161	12	of	of	ADP
emaj-62	161	13	globalization	globalization	NOUN
emaj-62	161	14	,	,	PUNCT
emaj-62	161	15	turkey	turkey	PROPN
emaj-62	161	16	needed	need	VERB
emaj-62	161	17	a	a	DET
emaj-62	161	18	common	common	ADJ
emaj-62	161	19	accounting	accounting	NOUN
emaj-62	161	20	language	language	NOUN
emaj-62	161	21	either	either	CCONJ
emaj-62	161	22	at	at	ADP
emaj-62	161	23	national	national	ADJ
emaj-62	161	24	level	level	NOUN
emaj-62	161	25	or	or	CCONJ
emaj-62	161	26	at	at	ADP
emaj-62	161	27	international	international	ADJ
emaj-62	161	28	level	level	NOUN
emaj-62	161	29	.	.	PUNCT
emaj-62	162	1	this	this	DET
emaj-62	162	2	common	common	ADJ
emaj-62	162	3	language	language	NOUN
emaj-62	162	4	could	could	AUX
emaj-62	162	5	be	be	AUX
emaj-62	162	6	provided	provide	VERB
emaj-62	162	7	with	with	ADP
emaj-62	162	8	national	national	ADJ
emaj-62	162	9	accounting	accounting	NOUN
emaj-62	162	10	standards	standard	NOUN
emaj-62	162	11	which	which	PRON
emaj-62	162	12	is	be	AUX
emaj-62	162	13	harmonious	harmonious	ADJ
emaj-62	162	14	with	with	ADP
emaj-62	162	15	international	international	ADJ
emaj-62	162	16	accounting	accounting	NOUN
emaj-62	162	17	standards	standard	NOUN
emaj-62	162	18	.	.	PUNCT
emaj-62	163	1	for	for	ADP
emaj-62	163	2	adapting	adapt	VERB
emaj-62	163	3	developments	development	NOUN
emaj-62	163	4	in	in	ADP
emaj-62	163	5	the	the	DET
emaj-62	163	6	world	world	NOUN
emaj-62	163	7	,	,	PUNCT
emaj-62	163	8	professional	professional	ADJ
emaj-62	163	9	trainings	training	NOUN
emaj-62	163	10	of	of	ADP
emaj-62	163	11	accounting	accounting	NOUN
emaj-62	163	12	professionals	professional	NOUN
emaj-62	163	13	had	have	AUX
emaj-62	163	14	gained	gain	VERB
emaj-62	163	15	much	much	ADJ
emaj-62	163	16	importance	importance	NOUN
emaj-62	163	17	.	.	PUNCT
emaj-62	164	1	iii	iii	X
emaj-62	164	2	.	.	PUNCT
emaj-62	164	3	data	data	PROPN
emaj-62	164	4	and	and	CCONJ
emaj-62	164	5	methdology	methdology	NOUN
emaj-62	164	6	data	datum	NOUN
emaj-62	164	7	were	be	AUX
emaj-62	164	8	collected	collect	VERB
emaj-62	164	9	from	from	ADP
emaj-62	164	10	vocational	vocational	ADJ
emaj-62	164	11	school	school	NOUN
emaj-62	164	12	and	and	CCONJ
emaj-62	164	13	undergraduate	undergraduate	ADJ
emaj-62	164	14	students	student	NOUN
emaj-62	164	15	in	in	ADP
emaj-62	164	16	turkish	turkish	ADJ
emaj-62	164	17	universities	university	NOUN
emaj-62	164	18	.	.	PUNCT
emaj-62	165	1	as	as	ADP
emaj-62	165	2	a	a	DET
emaj-62	165	3	result	result	NOUN
emaj-62	165	4	of	of	ADP
emaj-62	165	5	the	the	DET
emaj-62	165	6	study	study	NOUN
emaj-62	165	7	,	,	PUNCT
emaj-62	165	8	513	513	NUM
emaj-62	165	9	responses	response	NOUN
emaj-62	165	10	were	be	AUX
emaj-62	165	11	gathered	gather	VERB
emaj-62	165	12	via	via	ADP
emaj-62	165	13	the	the	DET
emaj-62	165	14	questionnaire	questionnaire	NOUN
emaj-62	165	15	.	.	PUNCT
emaj-62	166	1	the	the	DET
emaj-62	166	2	sample	sample	NOUN
emaj-62	166	3	includes	include	VERB
emaj-62	166	4	students	student	NOUN
emaj-62	166	5	from	from	ADP
emaj-62	166	6	yalova	yalova	PROPN
emaj-62	166	7	university	university	PROPN
emaj-62	166	8	,	,	PUNCT
emaj-62	166	9	marmara	marmara	PROPN
emaj-62	166	10	university	university	PROPN
emaj-62	166	11	,	,	PUNCT
emaj-62	166	12	atatürk	atatürk	PROPN
emaj-62	166	13	university	university	PROPN
emaj-62	166	14	,	,	PUNCT
emaj-62	166	15	bayburt	bayburt	PROPN
emaj-62	166	16	university	university	PROPN
emaj-62	166	17	,	,	PUNCT
emaj-62	166	18	ordu	ordu	PROPN
emaj-62	166	19	university	university	PROPN
emaj-62	166	20	,	,	PUNCT
emaj-62	166	21	sakarya	sakarya	NOUN
emaj-62	166	22	university	university	NOUN
emaj-62	166	23	,	,	PUNCT
emaj-62	166	24	uludağ	uludağ	PROPN
emaj-62	166	25	university	university	PROPN
emaj-62	166	26	and	and	CCONJ
emaj-62	166	27	van	van	PROPN
emaj-62	166	28	100	100	NUM
emaj-62	166	29	.	.	PUNCT
emaj-62	167	1	yıl	yıl	PROPN
emaj-62	167	2	university	university	PROPN
emaj-62	167	3	.	.	PUNCT
emaj-62	168	1	questionnaires	questionnaire	NOUN
emaj-62	168	2	were	be	AUX
emaj-62	168	3	distributed	distribute	VERB
emaj-62	168	4	with	with	ADP
emaj-62	168	5	cargo	cargo	NOUN
emaj-62	168	6	(	(	PUNCT
emaj-62	168	7	carriers	carrier	NOUN
emaj-62	168	8	)	)	PUNCT
emaj-62	168	9	and	and	CCONJ
emaj-62	168	10	also	also	ADV
emaj-62	168	11	personally	personally	ADV
emaj-62	168	12	.	.	PUNCT
emaj-62	169	1	the	the	DET
emaj-62	169	2	research	research	NOUN
emaj-62	169	3	questions	question	NOUN
emaj-62	169	4	are	be	AUX
emaj-62	169	5	listed	list	VERB
emaj-62	169	6	below	below	ADV
emaj-62	169	7	in	in	ADP
emaj-62	169	8	consequence	consequence	NOUN
emaj-62	169	9	.	.	PUNCT
emaj-62	170	1	the	the	DET
emaj-62	170	2	questions	question	NOUN
emaj-62	170	3	included	include	VERB
emaj-62	170	4	in	in	ADP
emaj-62	170	5	the	the	DET
emaj-62	170	6	questionnaire	questionnaire	NOUN
emaj-62	170	7	are	be	AUX
emaj-62	170	8	parallel	parallel	ADJ
emaj-62	170	9	to	to	ADP
emaj-62	170	10	the	the	DET
emaj-62	170	11	research	research	NOUN
emaj-62	170	12	questions	question	NOUN
emaj-62	170	13	.	.	PUNCT
emaj-62	171	1	since	since	SCONJ
emaj-62	171	2	the	the	DET
emaj-62	171	3	first	first	ADJ
emaj-62	171	4	three	three	NUM
emaj-62	171	5	survey	survey	NOUN
emaj-62	171	6	questions	question	NOUN
emaj-62	171	7	are	be	AUX
emaj-62	171	8	concerned	concern	VERB
emaj-62	171	9	with	with	ADP
emaj-62	171	10	demographical	demographical	ADJ
emaj-62	171	11	information	information	NOUN
emaj-62	171	12	,	,	PUNCT
emaj-62	171	13	they	they	PRON
emaj-62	171	14	are	be	AUX
emaj-62	171	15	not	not	PART
emaj-62	171	16	taken	take	VERB
emaj-62	171	17	into	into	ADP
emaj-62	171	18	consideration	consideration	NOUN
emaj-62	171	19	as	as	ADP
emaj-62	171	20	research	research	NOUN
emaj-62	171	21	questions	question	NOUN
emaj-62	171	22	.	.	PUNCT
emaj-62	172	1	thus	thus	ADV
emaj-62	172	2	,	,	PUNCT
emaj-62	172	3	the	the	DET
emaj-62	172	4	research	research	NOUN
emaj-62	172	5	questions	question	NOUN
emaj-62	172	6	start	start	VERB
emaj-62	172	7	with	with	ADP
emaj-62	172	8	q4	q4	PROPN
emaj-62	172	9	.	.	PUNCT
emaj-62	172	10			PROPN
emaj-62	173	1	q4=	q4=	NUM
emaj-62	173	2	are	be	AUX
emaj-62	173	3	turkish	turkish	ADJ
emaj-62	173	4	commercial	commercial	ADJ
emaj-62	173	5	code	code	NOUN
emaj-62	173	6	and	and	CCONJ
emaj-62	173	7	turkish	turkish	ADJ
emaj-62	173	8	accounting	accounting	NOUN
emaj-62	173	9	standards	standard	NOUN
emaj-62	173	10	included	include	VERB
emaj-62	173	11	to	to	ADP
emaj-62	173	12	higher	high	ADJ
emaj-62	173	13	education	education	NOUN
emaj-62	173	14	curricula	curricula	NOUN
emaj-62	173	15	as	as	ADP
emaj-62	173	16	mantatory	mantatory	NOUN
emaj-62	173	17	or	or	CCONJ
emaj-62	173	18	elective	elective	ADJ
emaj-62	173	19	courses	course	NOUN
emaj-62	173	20	?	?	PUNCT
emaj-62	174	1			PROPN
emaj-62	175	1	q5=	q5=	NOUN
emaj-62	175	2	is	be	AUX
emaj-62	175	3	it	it	PRON
emaj-62	175	4	beneficial	beneficial	ADJ
emaj-62	175	5	to	to	PART
emaj-62	175	6	include	include	VERB
emaj-62	175	7	turkish	turkish	ADJ
emaj-62	175	8	commercial	commercial	ADJ
emaj-62	175	9	code	code	NOUN
emaj-62	175	10	and	and	CCONJ
emaj-62	175	11	turkish	turkish	ADJ
emaj-62	175	12	accounting	accounting	NOUN
emaj-62	175	13	standards	standard	NOUN
emaj-62	175	14	to	to	ADP
emaj-62	175	15	higher	high	ADJ
emaj-62	175	16	education	education	NOUN
emaj-62	175	17	curricula	curricula	NOUN
emaj-62	175	18	?	?	PUNCT
emaj-62	176	1			ADJ
emaj-62	176	2	q6=	q6=	NOUN
emaj-62	176	3	is	be	AUX
emaj-62	176	4	the	the	DET
emaj-62	176	5	ratio	ratio	NOUN
emaj-62	176	6	of	of	ADP
emaj-62	176	7	turkish	turkish	ADJ
emaj-62	176	8	commercial	commercial	ADJ
emaj-62	176	9	code	code	NOUN
emaj-62	176	10	and	and	CCONJ
emaj-62	176	11	turkish	turkish	ADJ
emaj-62	176	12	accounting	accounting	NOUN
emaj-62	176	13	standards	standard	NOUN
emaj-62	176	14	courses	course	NOUN
emaj-62	176	15	sufficient	sufficient	ADJ
emaj-62	176	16	to	to	ADP
emaj-62	176	17	all	all	DET
emaj-62	176	18	courses	course	NOUN
emaj-62	176	19	included	include	VERB
emaj-62	176	20	in	in	ADP
emaj-62	176	21	higher	high	ADJ
emaj-62	176	22	education	education	NOUN
emaj-62	176	23	curricula	curricula	NOUN
emaj-62	176	24	?	?	PUNCT
emaj-62	177	1			ADJ
emaj-62	177	2	q7=	q7=	ADJ
emaj-62	177	3	do	do	VERB
emaj-62	177	4	turkish	turkish	ADJ
emaj-62	177	5	accounting	accounting	NOUN
emaj-62	177	6	academicians	academician	NOUN
emaj-62	177	7	provide	provide	VERB
emaj-62	177	8	detailed	detailed	ADJ
emaj-62	177	9	information	information	NOUN
emaj-62	177	10	to	to	ADP
emaj-62	177	11	students	student	NOUN
emaj-62	177	12	about	about	ADP
emaj-62	177	13	turkish	turkish	ADJ
emaj-62	177	14	commercial	commercial	ADJ
emaj-62	177	15	code	code	NOUN
emaj-62	177	16	and	and	CCONJ
emaj-62	177	17	turkish	turkish	ADJ
emaj-62	177	18	accounting	accounting	NOUN
emaj-62	177	19	standards	standard	NOUN
emaj-62	177	20	during	during	ADP
emaj-62	177	21	the	the	DET
emaj-62	177	22	courses	course	NOUN
emaj-62	177	23	?	?	PUNCT
emaj-62	178	1			ADJ
emaj-62	178	2	q8=	q8=	PROPN
emaj-62	178	3	is	be	AUX
emaj-62	178	4	it	it	PRON
emaj-62	178	5	advantageous	advantageous	ADJ
emaj-62	178	6	for	for	SCONJ
emaj-62	178	7	university	university	NOUN
emaj-62	178	8	students	student	NOUN
emaj-62	178	9	to	to	PART
emaj-62	178	10	gather	gather	VERB
emaj-62	178	11	a	a	DET
emaj-62	178	12	deep	deep	ADJ
emaj-62	178	13	knowledge	knowledge	NOUN
emaj-62	178	14	of	of	ADP
emaj-62	178	15	turkish	turkish	ADJ
emaj-62	178	16	accounting	accounting	NOUN
emaj-62	178	17	standards	standard	NOUN
emaj-62	178	18	and	and	CCONJ
emaj-62	178	19	turkish	turkish	ADJ
emaj-62	178	20	auditing	auditing	NOUN
emaj-62	178	21	standards	standard	NOUN
emaj-62	178	22	through	through	ADP
emaj-62	178	23	their	their	PRON
emaj-62	178	24	education	education	NOUN
emaj-62	178	25	?	?	PUNCT
emaj-62	179	1			ADJ
emaj-62	179	2	q9=	q9=	NOUN
emaj-62	179	3	are	be	AUX
emaj-62	179	4	students	student	NOUN
emaj-62	179	5	taught	teach	VERB
emaj-62	179	6	in	in	ADP
emaj-62	179	7	detailed	detailed	ADJ
emaj-62	179	8	about	about	ADP
emaj-62	179	9	turkish	turkish	ADJ
emaj-62	179	10	accounting	accounting	NOUN
emaj-62	179	11	standards	standard	NOUN
emaj-62	179	12	and	and	CCONJ
emaj-62	179	13	turkish	turkish	ADJ
emaj-62	179	14	auditing	auditing	NOUN
emaj-62	179	15	standards	standard	NOUN
emaj-62	179	16	through	through	ADP
emaj-62	179	17	their	their	PRON
emaj-62	179	18	education	education	NOUN
emaj-62	179	19	?	?	PUNCT
emaj-62	180	1			PROPN
emaj-62	181	1	q10=	q10=	INTJ
emaj-62	181	2	do	do	AUX
emaj-62	181	3	turkish	turkish	ADJ
emaj-62	181	4	university	university	NOUN
emaj-62	181	5	students	student	NOUN
emaj-62	181	6	take	take	VERB
emaj-62	181	7	multidisciplinary	multidisciplinary	ADJ
emaj-62	181	8	international	international	ADJ
emaj-62	181	9	business	business	NOUN
emaj-62	181	10	courses	course	NOUN
emaj-62	181	11	that	that	PRON
emaj-62	181	12	cover	cover	VERB
emaj-62	181	13	accounting	accounting	NOUN
emaj-62	181	14	topics	topic	NOUN
emaj-62	181	15	?	?	PUNCT
emaj-62	182	1			PROPN
emaj-62	182	2	q11=	q11=	X
emaj-62	182	3	do	do	AUX
emaj-62	182	4	turkish	turkish	ADJ
emaj-62	182	5	universities	university	NOUN
emaj-62	182	6	teach	teach	VERB
emaj-62	182	7	international	international	ADJ
emaj-62	182	8	accounting	accounting	NOUN
emaj-62	182	9	to	to	ADP
emaj-62	182	10	students	student	NOUN
emaj-62	182	11	separately	separately	ADV
emaj-62	182	12	as	as	ADP
emaj-62	182	13	a	a	DET
emaj-62	182	14	course	course	NOUN
emaj-62	182	15	?	?	PUNCT
emaj-62	183	1			PROPN
emaj-62	183	2	q12=	q12=	ADV
emaj-62	183	3	do	do	VERB
emaj-62	183	4	turkish	turkish	ADJ
emaj-62	183	5	universities	university	NOUN
emaj-62	183	6	teach	teach	VERB
emaj-62	183	7	international	international	ADJ
emaj-62	183	8	tax	tax	NOUN
emaj-62	183	9	law	law	NOUN
emaj-62	183	10	to	to	ADP
emaj-62	183	11	students	student	NOUN
emaj-62	183	12	separately	separately	ADV
emaj-62	183	13	as	as	ADP
emaj-62	183	14	a	a	DET
emaj-62	183	15	course	course	NOUN
emaj-62	183	16	?	?	PUNCT
emaj-62	184	1			ADV
emaj-62	185	1	q13=	q13=	X
emaj-62	185	2	do	do	VERB
emaj-62	185	3	turkish	turkish	ADJ
emaj-62	185	4	universities	university	NOUN
emaj-62	185	5	integrate	integrate	VERB
emaj-62	185	6	international	international	ADJ
emaj-62	185	7	dimension	dimension	NOUN
emaj-62	185	8	and	and	CCONJ
emaj-62	185	9	perspective	perspective	NOUN
emaj-62	185	10	into	into	ADP
emaj-62	185	11	accounting	accounting	NOUN
emaj-62	185	12	courses	course	NOUN
emaj-62	185	13	?	?	PUNCT
emaj-62	186	1			PROPN
emaj-62	186	2	q14=	q14=	NOUN
emaj-62	186	3	do	do	AUX
emaj-62	186	4	financial	financial	ADJ
emaj-62	186	5	(	(	PUNCT
emaj-62	186	6	general	general	ADJ
emaj-62	186	7	)	)	PUNCT
emaj-62	186	8	accounting	accounting	NOUN
emaj-62	186	9	courses	course	NOUN
emaj-62	186	10	in	in	ADP
emaj-62	186	11	turkey	turkey	NOUN
emaj-62	186	12	include	include	VERB
emaj-62	186	13	some	some	DET
emaj-62	186	14	topics	topic	NOUN
emaj-62	186	15	and	and	CCONJ
emaj-62	186	16	elements	element	NOUN
emaj-62	186	17	of	of	ADP
emaj-62	186	18	international	international	ADJ
emaj-62	186	19	accounting	accounting	NOUN
emaj-62	186	20	?	?	PUNCT
emaj-62	187	1			ADJ
emaj-62	188	1	q15=	q15=	NOUN
emaj-62	188	2	do	do	AUX
emaj-62	188	3	turkish	turkish	ADJ
emaj-62	188	4	universities	university	NOUN
emaj-62	188	5	offer	offer	VERB
emaj-62	188	6	curricula	curricula	NOUN
emaj-62	188	7	and	and	CCONJ
emaj-62	188	8	courses	course	NOUN
emaj-62	188	9	which	which	PRON
emaj-62	188	10	never	never	ADV
emaj-62	188	11	include	include	VERB
emaj-62	188	12	international	international	ADJ
emaj-62	188	13	accounting	accounting	NOUN
emaj-62	188	14	subjects	subject	NOUN
emaj-62	188	15	?	?	PUNCT
emaj-62	189	1			ADJ
emaj-62	189	2	q16=	q16=	NOUN
emaj-62	189	3	are	be	AUX
emaj-62	189	4	contemporary	contemporary	ADJ
emaj-62	189	5	issues	issue	NOUN
emaj-62	189	6	related	relate	VERB
emaj-62	189	7	to	to	ADP
emaj-62	189	8	accounting	accounting	NOUN
emaj-62	189	9	courses	course	NOUN
emaj-62	189	10	discussed	discuss	VERB
emaj-62	189	11	in	in	ADP
emaj-62	189	12	turkish	turkish	ADJ
emaj-62	189	13	universities	university	NOUN
emaj-62	189	14	?	?	PUNCT
emaj-62	190	1			PROPN
emaj-62	190	2	q17=	q17=	PRON
emaj-62	190	3	are	be	AUX
emaj-62	190	4	fundamental	fundamental	ADJ
emaj-62	190	5	changes	change	NOUN
emaj-62	190	6	required	require	VERB
emaj-62	190	7	for	for	ADP
emaj-62	190	8	accounting	accounting	NOUN
emaj-62	190	9	education	education	NOUN
emaj-62	190	10	?	?	PUNCT
emaj-62	191	1			PROPN
emaj-62	192	1	q18=	q18=	X
emaj-62	192	2	are	be	AUX
emaj-62	192	3	partial	partial	ADJ
emaj-62	192	4	changes	change	NOUN
emaj-62	192	5	required	require	VERB
emaj-62	192	6	for	for	ADP
emaj-62	192	7	accounting	accounting	NOUN
emaj-62	192	8	education	education	NOUN
emaj-62	192	9	?	?	PUNCT
emaj-62	193	1			ADV
emaj-62	193	2	q19=	q19=	PRON
emaj-62	193	3	should	should	AUX
emaj-62	193	4	accounting	account	VERB
emaj-62	193	5	education	education	NOUN
emaj-62	193	6	programs	program	NOUN
emaj-62	193	7	be	be	AUX
emaj-62	193	8	designed	design	VERB
emaj-62	193	9	specially	specially	ADV
emaj-62	193	10	,	,	PUNCT
emaj-62	193	11	which	which	PRON
emaj-62	193	12	supports	support	VERB
emaj-62	193	13	the	the	DET
emaj-62	193	14	self	self	NOUN
emaj-62	193	15	learning	learning	NOUN
emaj-62	193	16	and	and	CCONJ
emaj-62	193	17	improvement	improvement	NOUN
emaj-62	193	18	of	of	ADP
emaj-62	193	19	students	student	NOUN
emaj-62	193	20	?	?	PUNCT
emaj-62	194	1			PROPN
emaj-62	195	1	q20=	q20=	ADV
emaj-62	195	2	do	do	AUX
emaj-62	195	3	accountants	accountant	NOUN
emaj-62	195	4	of	of	ADP
emaj-62	195	5	future	future	NOUN
emaj-62	195	6	receive	receive	VERB
emaj-62	195	7	the	the	DET
emaj-62	195	8	required	require	VERB
emaj-62	195	9	accounting	accounting	NOUN
emaj-62	195	10	background	background	NOUN
emaj-62	195	11	,	,	PUNCT
emaj-62	195	12	which	which	PRON
emaj-62	195	13	matches	match	VERB
emaj-62	195	14	the	the	DET
emaj-62	195	15	increasing	increase	VERB
emaj-62	195	16	demand	demand	NOUN
emaj-62	195	17	of	of	ADP
emaj-62	195	18	society	society	NOUN
emaj-62	195	19	?	?	PUNCT
emaj-62	196	1			ADV
emaj-62	196	2	q21=	q21=	ADV
emaj-62	196	3	should	should	AUX
emaj-62	196	4	accounting	account	VERB
emaj-62	196	5	education	education	NOUN
emaj-62	196	6	programs	program	NOUN
emaj-62	196	7	primarily	primarily	ADV
emaj-62	196	8	focus	focus	VERB
emaj-62	196	9	on	on	ADP
emaj-62	196	10	national	national	ADJ
emaj-62	196	11	and	and	CCONJ
emaj-62	196	12	international	international	ADJ
emaj-62	196	13	volume	volume	NOUN
emaj-62	196	14	4	4	NUM
emaj-62	196	15	no	no	DET
emaj-62	196	16	1	1	NUM
emaj-62	196	17	(	(	PUNCT
emaj-62	196	18	2014	2014	NUM
emaj-62	196	19	)	)	PUNCT
emaj-62	196	20	|	|	ADV
emaj-62	196	21	issn	issn	VERB
emaj-62	196	22	2158	2158	NUM
emaj-62	196	23	-	-	SYM
emaj-62	196	24	8708	8708	NUM
emaj-62	196	25	(	(	PUNCT
emaj-62	196	26	online	online	NOUN
emaj-62	196	27	)	)	PUNCT
emaj-62	196	28	|	|	ADV
emaj-62	196	29	doi	doi	X
emaj-62	196	30	10.5195	10.5195	NUM
emaj-62	196	31	/	/	SYM
emaj-62	196	32	emaj.2014.62	emaj.2014.62	NOUN
emaj-62	196	33	|	|	ADV
emaj-62	196	34	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-62	196	35	accounting	accounting	NOUN
emaj-62	196	36	education	education	NOUN
emaj-62	196	37	approach	approach	NOUN
emaj-62	196	38	in	in	ADP
emaj-62	196	39	the	the	DET
emaj-62	196	40	context	context	NOUN
emaj-62	196	41	of	of	ADP
emaj-62	196	42	new	new	ADJ
emaj-62	196	43	turkish	turkish	ADJ
emaj-62	196	44	commercial	commercial	ADJ
emaj-62	196	45	code	code	NOUN
emaj-62	196	46	and	and	CCONJ
emaj-62	196	47	turkish	turkish	ADJ
emaj-62	196	48	accounting	accounting	NOUN
emaj-62	196	49	standards	standard	NOUN
emaj-62	196	50	emerging	emerge	VERB
emaj-62	196	51	markets	market	NOUN
emaj-62	196	52	journal	journal	NOUN
emaj-62	196	53	|	|	ADV
emaj-62	196	54	p	p	NOUN
emaj-62	196	55	a	a	DET
emaj-62	196	56	g	g	NOUN
emaj-62	196	57	e	e	NOUN
emaj-62	196	58	|77	|77	ADJ
emaj-62	196	59	exams	exam	NOUN
emaj-62	196	60	organized	organize	VERB
emaj-62	196	61	for	for	ADP
emaj-62	196	62	employment	employment	NOUN
emaj-62	196	63	opportunities	opportunity	NOUN
emaj-62	196	64	?	?	PUNCT
emaj-62	197	1			ADJ
emaj-62	197	2	q22=	q22=	PRON
emaj-62	197	3	should	should	AUX
emaj-62	197	4	accounting	account	VERB
emaj-62	197	5	education	education	NOUN
emaj-62	197	6	put	put	VERB
emaj-62	197	7	more	more	ADJ
emaj-62	197	8	emphasis	emphasis	NOUN
emaj-62	197	9	on	on	ADP
emaj-62	197	10	tax	tax	NOUN
emaj-62	197	11	practices	practice	NOUN
emaj-62	197	12	and	and	CCONJ
emaj-62	197	13	applications	application	NOUN
emaj-62	197	14	?	?	PUNCT
emaj-62	198	1			ADV
emaj-62	198	2	q23=	q23=	X
emaj-62	198	3	should	should	AUX
emaj-62	198	4	accounting	account	VERB
emaj-62	198	5	education	education	NOUN
emaj-62	198	6	give	give	VERB
emaj-62	198	7	more	more	ADJ
emaj-62	198	8	importance	importance	NOUN
emaj-62	198	9	to	to	ADP
emaj-62	198	10	analysis	analysis	NOUN
emaj-62	198	11	and	and	CCONJ
emaj-62	198	12	interpretation	interpretation	NOUN
emaj-62	198	13	compared	compare	VERB
emaj-62	198	14	to	to	ADP
emaj-62	198	15	recording	recording	NOUN
emaj-62	198	16	and	and	CCONJ
emaj-62	198	17	entries	entry	NOUN
emaj-62	198	18	?	?	PUNCT
emaj-62	199	1			PROPN
emaj-62	199	2	q24=	q24=	PROPN
emaj-62	199	3	should	should	AUX
emaj-62	199	4	students	student	NOUN
emaj-62	199	5	be	be	AUX
emaj-62	199	6	trained	train	VERB
emaj-62	199	7	in	in	ADP
emaj-62	199	8	a	a	DET
emaj-62	199	9	specific	specific	ADJ
emaj-62	199	10	way	way	NOUN
emaj-62	199	11	which	which	PRON
emaj-62	199	12	will	will	AUX
emaj-62	199	13	make	make	VERB
emaj-62	199	14	them	they	PRON
emaj-62	199	15	very	very	ADV
emaj-62	199	16	familiar	familiar	ADJ
emaj-62	199	17	with	with	ADP
emaj-62	199	18	professional	professional	ADJ
emaj-62	199	19	accounting	accounting	NOUN
emaj-62	199	20	and	and	CCONJ
emaj-62	199	21	auditing	auditing	NOUN
emaj-62	199	22	standards	standard	NOUN
emaj-62	199	23	?	?	PUNCT
emaj-62	200	1			ADJ
emaj-62	200	2	q25=	q25=	NOUN
emaj-62	200	3	should	should	AUX
emaj-62	200	4	accounting	account	VERB
emaj-62	200	5	education	education	NOUN
emaj-62	200	6	put	put	VERB
emaj-62	200	7	more	more	ADJ
emaj-62	200	8	weight	weight	NOUN
emaj-62	200	9	on	on	ADP
emaj-62	200	10	written	write	VERB
emaj-62	200	11	and	and	CCONJ
emaj-62	200	12	oral	oral	ADJ
emaj-62	200	13	communication	communication	NOUN
emaj-62	200	14	ability	ability	NOUN
emaj-62	200	15	?	?	PUNCT
emaj-62	201	1			ADJ
emaj-62	201	2	q26=	q26=	X
emaj-62	201	3	should	should	AUX
emaj-62	201	4	accounting	accounting	VERB
emaj-62	201	5	education	education	NOUN
emaj-62	201	6	concentrate	concentrate	VERB
emaj-62	201	7	more	more	ADV
emaj-62	201	8	on	on	ADP
emaj-62	201	9	personal	personal	ADJ
emaj-62	201	10	skills	skill	NOUN
emaj-62	201	11	?	?	PUNCT
emaj-62	202	1			ADJ
emaj-62	202	2	q27=	q27=	PROPN
emaj-62	202	3	should	should	AUX
emaj-62	202	4	accounting	account	VERB
emaj-62	202	5	education	education	NOUN
emaj-62	202	6	give	give	VERB
emaj-62	202	7	more	more	ADJ
emaj-62	202	8	importance	importance	NOUN
emaj-62	202	9	to	to	ADP
emaj-62	202	10	mental	mental	ADJ
emaj-62	202	11	ability	ability	NOUN
emaj-62	202	12	?	?	PUNCT
emaj-62	203	1			PROPN
emaj-62	204	1	q28=	q28=	PROPN
emaj-62	204	2	should	should	AUX
emaj-62	204	3	accounting	account	VERB
emaj-62	204	4	education	education	NOUN
emaj-62	204	5	value	value	NOUN
emaj-62	204	6	ethical	ethical	ADJ
emaj-62	204	7	concepts	concept	NOUN
emaj-62	204	8	more	more	ADJ
emaj-62	204	9	?	?	PUNCT
emaj-62	205	1			ADV
emaj-62	205	2	q29=	q29=	X
emaj-62	205	3	should	should	AUX
emaj-62	205	4	accounting	accounting	VERB
emaj-62	205	5	education	education	NOUN
emaj-62	205	6	go	go	VERB
emaj-62	205	7	through	through	ADP
emaj-62	205	8	fundamental	fundamental	ADJ
emaj-62	205	9	changes	change	NOUN
emaj-62	205	10	in	in	ADP
emaj-62	205	11	teaching	teaching	NOUN
emaj-62	205	12	/	/	SYM
emaj-62	205	13	lecturing	lecture	VERB
emaj-62	205	14	techniques	technique	NOUN
emaj-62	205	15	?	?	PUNCT
emaj-62	206	1			PROPN
emaj-62	206	2	q30=	q30=	NOUN
emaj-62	206	3	are	be	AUX
emaj-62	206	4	current	current	ADJ
emaj-62	206	5	technical	technical	ADJ
emaj-62	206	6	(	(	PUNCT
emaj-62	206	7	technological	technological	ADJ
emaj-62	206	8	)	)	PUNCT
emaj-62	206	9	background	background	NOUN
emaj-62	206	10	in	in	ADP
emaj-62	206	11	turkish	turkish	ADJ
emaj-62	206	12	universities	university	NOUN
emaj-62	206	13	adequate	adequate	ADJ
emaj-62	206	14	for	for	ADP
emaj-62	206	15	the	the	DET
emaj-62	206	16	implementation	implementation	NOUN
emaj-62	206	17	of	of	ADP
emaj-62	206	18	teaching	teaching	NOUN
emaj-62	206	19	/	/	SYM
emaj-62	206	20	lecturing	lecture	VERB
emaj-62	206	21	techniques	technique	NOUN
emaj-62	206	22	?	?	PUNCT
emaj-62	207	1			PROPN
emaj-62	207	2	q31=	q31=	VERB
emaj-62	207	3	is	be	AUX
emaj-62	207	4	the	the	DET
emaj-62	207	5	number	number	NOUN
emaj-62	207	6	of	of	ADP
emaj-62	207	7	accounting	accounting	NOUN
emaj-62	207	8	academicians	academician	NOUN
emaj-62	207	9	in	in	ADP
emaj-62	207	10	turkish	turkish	ADJ
emaj-62	207	11	universities	university	NOUN
emaj-62	207	12	enough	enough	ADV
emaj-62	207	13	for	for	ADP
emaj-62	207	14	the	the	DET
emaj-62	207	15	implementation	implementation	NOUN
emaj-62	207	16	of	of	ADP
emaj-62	207	17	teaching	teaching	NOUN
emaj-62	207	18	/	/	SYM
emaj-62	207	19	lecturing	lecture	VERB
emaj-62	207	20	techniques	technique	NOUN
emaj-62	207	21	?	?	PUNCT
emaj-62	208	1			PROPN
emaj-62	209	1	q32=	q32=	NOUN
emaj-62	209	2	do	do	VERB
emaj-62	209	3	the	the	DET
emaj-62	209	4	current	current	ADJ
emaj-62	209	5	teaching	teaching	NOUN
emaj-62	209	6	/	/	SYM
emaj-62	209	7	lecturing	lecture	VERB
emaj-62	209	8	techniques	technique	NOUN
emaj-62	209	9	in	in	ADP
emaj-62	209	10	turkey	turkey	NOUN
emaj-62	209	11	encourage	encourage	VERB
emaj-62	209	12	students	student	NOUN
emaj-62	209	13	to	to	PART
emaj-62	209	14	think	think	VERB
emaj-62	209	15	and	and	CCONJ
emaj-62	209	16	run	run	VERB
emaj-62	209	17	brainstorming	brainstorm	VERB
emaj-62	209	18	through	through	ADP
emaj-62	209	19	courses	course	NOUN
emaj-62	209	20	?	?	PUNCT
emaj-62	210	1			ADV
emaj-62	211	1	q33=	q33=	PRON
emaj-62	211	2	should	should	AUX
emaj-62	211	3	accounting	account	VERB
emaj-62	211	4	education	education	NOUN
emaj-62	211	5	and	and	CCONJ
emaj-62	211	6	teaching	teach	VERB
emaj-62	211	7	the	the	DET
emaj-62	211	8	courses	course	NOUN
emaj-62	211	9	be	be	AUX
emaj-62	211	10	based	base	VERB
emaj-62	211	11	on	on	ADP
emaj-62	211	12	problem	problem	NOUN
emaj-62	211	13	solutions	solution	NOUN
emaj-62	211	14	included	include	VERB
emaj-62	211	15	in	in	ADP
emaj-62	211	16	books	book	NOUN
emaj-62	211	17	?	?	PUNCT
emaj-62	212	1			ADV
emaj-62	213	1	q34=	q34=	PROPN
emaj-62	213	2	should	should	AUX
emaj-62	213	3	group	group	NOUN
emaj-62	213	4	study	study	NOUN
emaj-62	213	5	and	and	CCONJ
emaj-62	213	6	teamwork	teamwork	NOUN
emaj-62	213	7	be	be	AUX
emaj-62	213	8	implemented	implement	VERB
emaj-62	213	9	extensively	extensively	ADV
emaj-62	213	10	for	for	ADP
emaj-62	213	11	accounting	accounting	NOUN
emaj-62	213	12	courses	course	NOUN
emaj-62	213	13	?	?	PUNCT
emaj-62	214	1			ADV
emaj-62	214	2	q35=	q35=	PROPN
emaj-62	214	3	should	should	AUX
emaj-62	214	4	case	case	VERB
emaj-62	214	5	studies	study	NOUN
emaj-62	214	6	and	and	CCONJ
emaj-62	214	7	role	role	NOUN
emaj-62	214	8	playing	playing	NOUN
emaj-62	214	9	be	be	AUX
emaj-62	214	10	implemented	implement	VERB
emaj-62	214	11	extensively	extensively	ADV
emaj-62	214	12	for	for	ADP
emaj-62	214	13	accounting	accounting	NOUN
emaj-62	214	14	courses	course	NOUN
emaj-62	214	15	?	?	PUNCT
emaj-62	215	1			ADJ
emaj-62	215	2	q36=	q36=	NOUN
emaj-62	215	3	are	be	AUX
emaj-62	215	4	written	write	VERB
emaj-62	215	5	projects	project	NOUN
emaj-62	215	6	and	and	CCONJ
emaj-62	215	7	assignments	assignment	NOUN
emaj-62	215	8	a	a	DET
emaj-62	215	9	critical	critical	ADJ
emaj-62	215	10	element	element	NOUN
emaj-62	215	11	of	of	ADP
emaj-62	215	12	accounting	accounting	NOUN
emaj-62	215	13	courses	course	NOUN
emaj-62	215	14	in	in	ADP
emaj-62	215	15	turkey	turkey	NOUN
emaj-62	215	16	?	?	PUNCT
emaj-62	216	1			PROPN
emaj-62	216	2	q37=	q37=	PROPN
emaj-62	216	3	should	should	AUX
emaj-62	216	4	internship	internship	NOUN
emaj-62	216	5	be	be	AUX
emaj-62	216	6	definitely	definitely	ADV
emaj-62	216	7	included	include	VERB
emaj-62	216	8	for	for	ADP
emaj-62	216	9	accounting	accounting	NOUN
emaj-62	216	10	education	education	NOUN
emaj-62	216	11	?	?	PUNCT
emaj-62	217	1			PROPN
emaj-62	218	1	q38=	q38=	ADV
emaj-62	218	2	does	do	AUX
emaj-62	218	3	the	the	DET
emaj-62	218	4	current	current	ADJ
emaj-62	218	5	grading	grade	VERB
emaj-62	218	6	system	system	NOUN
emaj-62	218	7	in	in	ADP
emaj-62	218	8	turkey	turkey	PROPN
emaj-62	218	9	motivate	motivate	ADJ
emaj-62	218	10	students	student	NOUN
emaj-62	218	11	to	to	PART
emaj-62	218	12	learn	learn	VERB
emaj-62	218	13	accounting	accounting	NOUN
emaj-62	218	14	?	?	PUNCT
emaj-62	219	1			PROPN
emaj-62	220	1	q39=	q39=	NOUN
emaj-62	220	2	do	do	AUX
emaj-62	220	3	the	the	DET
emaj-62	220	4	current	current	ADJ
emaj-62	220	5	practices	practice	NOUN
emaj-62	220	6	and	and	CCONJ
emaj-62	220	7	implementations	implementation	NOUN
emaj-62	220	8	encourage	encourage	VERB
emaj-62	220	9	accounting	accounting	NOUN
emaj-62	220	10	academicians	academician	NOUN
emaj-62	220	11	for	for	ADP
emaj-62	220	12	a	a	DET
emaj-62	220	13	more	more	ADV
emaj-62	220	14	effective	effective	ADJ
emaj-62	220	15	accounting	accounting	NOUN
emaj-62	220	16	education	education	NOUN
emaj-62	220	17	in	in	ADP
emaj-62	220	18	turkey	turkey	NOUN
emaj-62	220	19	?	?	PUNCT
emaj-62	221	1	for	for	ADP
emaj-62	221	2	this	this	DET
emaj-62	221	3	research	research	NOUN
emaj-62	221	4	,	,	PUNCT
emaj-62	221	5	a	a	DET
emaj-62	221	6	total	total	NOUN
emaj-62	221	7	of	of	ADP
emaj-62	221	8	513	513	NUM
emaj-62	221	9	respondents	respondent	NOUN
emaj-62	221	10	did	do	AUX
emaj-62	221	11	take	take	VERB
emaj-62	221	12	the	the	DET
emaj-62	221	13	survey	survey	NOUN
emaj-62	221	14	.	.	PUNCT
emaj-62	222	1	239	239	NUM
emaj-62	222	2	were	be	AUX
emaj-62	222	3	males	male	NOUN
emaj-62	222	4	and	and	CCONJ
emaj-62	222	5	274	274	NUM
emaj-62	222	6	were	be	AUX
emaj-62	222	7	females	female	NOUN
emaj-62	222	8	.	.	PUNCT
emaj-62	223	1	in	in	ADP
emaj-62	223	2	other	other	ADJ
emaj-62	223	3	words	word	NOUN
emaj-62	223	4	,	,	PUNCT
emaj-62	223	5	46.6	46.6	NUM
emaj-62	223	6	%	%	NOUN
emaj-62	223	7	were	be	AUX
emaj-62	223	8	male	male	ADJ
emaj-62	223	9	students	student	NOUN
emaj-62	223	10	and	and	CCONJ
emaj-62	223	11	53.4	53.4	NUM
emaj-62	223	12	%	%	NOUN
emaj-62	223	13	were	be	AUX
emaj-62	223	14	female	female	ADJ
emaj-62	223	15	students	student	NOUN
emaj-62	223	16	.	.	PUNCT
emaj-62	224	1	figure	figure	VERB
emaj-62	224	2	1	1	NUM
emaj-62	224	3	:	:	PUNCT
emaj-62	224	4	demographics	demographic	NOUN
emaj-62	224	5	of	of	ADP
emaj-62	224	6	respondents	respondent	NOUN
emaj-62	224	7	–	–	PUNCT
emaj-62	224	8	gender	gender	NOUN
emaj-62	224	9	in	in	ADP
emaj-62	224	10	terms	term	NOUN
emaj-62	224	11	of	of	ADP
emaj-62	224	12	study	study	NOUN
emaj-62	224	13	,	,	PUNCT
emaj-62	224	14	3	3	NUM
emaj-62	224	15	respondents	respondent	NOUN
emaj-62	224	16	were	be	AUX
emaj-62	224	17	below	below	ADP
emaj-62	224	18	age	age	NOUN
emaj-62	224	19	18	18	NUM
emaj-62	224	20	(	(	PUNCT
emaj-62	224	21	%	%	NOUN
emaj-62	224	22	0.6	0.6	NUM
emaj-62	224	23	)	)	PUNCT
emaj-62	224	24	,	,	PUNCT
emaj-62	224	25	404	404	NUM
emaj-62	224	26	were	be	AUX
emaj-62	224	27	between	between	ADP
emaj-62	224	28	the	the	DET
emaj-62	224	29	ages	age	NOUN
emaj-62	224	30	18	18	NUM
emaj-62	224	31	-	-	SYM
emaj-62	224	32	22	22	NUM
emaj-62	224	33	(	(	PUNCT
emaj-62	224	34	%	%	NOUN
emaj-62	224	35	78.8	78.8	NUM
emaj-62	224	36	)	)	PUNCT
emaj-62	224	37	,	,	PUNCT
emaj-62	224	38	101	101	NUM
emaj-62	224	39	were	be	AUX
emaj-62	224	40	between	between	ADP
emaj-62	224	41	23	23	NUM
emaj-62	224	42	-	-	SYM
emaj-62	224	43	27	27	NUM
emaj-62	224	44	(	(	PUNCT
emaj-62	224	45	%	%	NOUN
emaj-62	224	46	19.7	19.7	NUM
emaj-62	224	47	)	)	PUNCT
emaj-62	224	48	,	,	PUNCT
emaj-62	224	49	3	3	NUM
emaj-62	224	50	were	be	AUX
emaj-62	224	51	between	between	ADP
emaj-62	224	52	the	the	DET
emaj-62	224	53	ages	age	NOUN
emaj-62	224	54	28	28	NUM
emaj-62	224	55	-	-	SYM
emaj-62	224	56	32	32	NUM
emaj-62	224	57	(	(	PUNCT
emaj-62	224	58	%	%	NOUN
emaj-62	224	59	0.06	0.06	NUM
emaj-62	224	60	)	)	PUNCT
emaj-62	224	61	,	,	PUNCT
emaj-62	224	62	1	1	NUM
emaj-62	224	63	was	be	AUX
emaj-62	224	64	between	between	ADP
emaj-62	224	65	33	33	NUM
emaj-62	224	66	-	-	SYM
emaj-62	224	67	37	37	NUM
emaj-62	224	68	(	(	PUNCT
emaj-62	224	69	%	%	NOUN
emaj-62	224	70	0.02	0.02	NUM
emaj-62	224	71	)	)	PUNCT
emaj-62	224	72	,	,	PUNCT
emaj-62	224	73	1	1	NUM
emaj-62	224	74	was	be	AUX
emaj-62	224	75	between	between	ADP
emaj-62	224	76	the	the	DET
emaj-62	224	77	ages	age	NOUN
emaj-62	224	78	43	43	NUM
emaj-62	224	79	-	-	SYM
emaj-62	224	80	47	47	NUM
emaj-62	224	81	(	(	PUNCT
emaj-62	224	82	%	%	NOUN
emaj-62	224	83	0.02	0.02	NUM
emaj-62	224	84	)	)	PUNCT
emaj-62	224	85	.	.	PUNCT
emaj-62	225	1	figure	figure	VERB
emaj-62	225	2	2	2	NUM
emaj-62	225	3	:	:	PUNCT
emaj-62	225	4	demographics	demographic	NOUN
emaj-62	225	5	of	of	ADP
emaj-62	225	6	respondents	respondent	NOUN
emaj-62	225	7	–	–	PUNCT
emaj-62	225	8	age	age	NOUN
emaj-62	225	9	volume	volume	NOUN
emaj-62	225	10	4	4	NUM
emaj-62	225	11	no	no	DET
emaj-62	225	12	1	1	NUM
emaj-62	225	13	(	(	PUNCT
emaj-62	225	14	2014	2014	NUM
emaj-62	225	15	)	)	PUNCT
emaj-62	225	16	|	|	ADV
emaj-62	225	17	issn	issn	VERB
emaj-62	225	18	2158	2158	NUM
emaj-62	225	19	-	-	SYM
emaj-62	225	20	8708	8708	NUM
emaj-62	225	21	(	(	PUNCT
emaj-62	225	22	online	online	NOUN
emaj-62	225	23	)	)	PUNCT
emaj-62	225	24	|	|	ADV
emaj-62	225	25	doi	doi	X
emaj-62	225	26	10.5195	10.5195	NUM
emaj-62	225	27	/	/	SYM
emaj-62	225	28	emaj.2014.62	emaj.2014.62	NOUN
emaj-62	225	29	|	|	ADV
emaj-62	225	30	http://emaj.pitt.edu	http://emaj.pitt.edu	PROPN
emaj-62	225	31	dr	dr	PROPN
emaj-62	225	32	.	.	PROPN
emaj-62	225	33	cevdet	cevdet	PROPN
emaj-62	225	34	kızıl	kızıl	PROPN
emaj-62	225	35	,	,	PUNCT
emaj-62	225	36	dr	dr	PROPN
emaj-62	225	37	.	.	PROPN
emaj-62	225	38	ayşe	ayşe	PROPN
emaj-62	225	39	tansel	tansel	PROPN
emaj-62	225	40	çetin	çetin	PROPN
emaj-62	225	41	,	,	PUNCT
emaj-62	225	42	ahmed	ahme	VERB
emaj-62	225	43	bulunmaz	bulunmaz	PROPN
emaj-62	225	44	emerging	emerge	VERB
emaj-62	225	45	markets	market	NOUN
emaj-62	225	46	journal	journal	NOUN
emaj-62	226	1	|	|	ADV
emaj-62	226	2	p	p	NOUN
emaj-62	226	3	a	a	DET
emaj-62	226	4	g	g	NOUN
emaj-62	226	5	e	e	NOUN
emaj-62	226	6	|78	|78	NOUN
emaj-62	226	7	this	this	DET
emaj-62	226	8	research	research	NOUN
emaj-62	226	9	was	be	AUX
emaj-62	226	10	run	run	VERB
emaj-62	226	11	at	at	ADP
emaj-62	226	12	9	9	NUM
emaj-62	226	13	different	different	ADJ
emaj-62	226	14	universities	university	NOUN
emaj-62	226	15	.	.	PUNCT
emaj-62	227	1	154	154	NUM
emaj-62	227	2	students	student	NOUN
emaj-62	227	3	from	from	ADP
emaj-62	227	4	yalova	yalova	PROPN
emaj-62	227	5	university	university	NOUN
emaj-62	227	6	,	,	PUNCT
emaj-62	227	7	130	130	NUM
emaj-62	227	8	students	student	NOUN
emaj-62	227	9	from	from	ADP
emaj-62	227	10	marmara	marmara	PROPN
emaj-62	227	11	university	university	PROPN
emaj-62	227	12	,	,	PUNCT
emaj-62	227	13	99	99	NUM
emaj-62	227	14	students	student	NOUN
emaj-62	227	15	from	from	ADP
emaj-62	227	16	bayburt	bayburt	PROPN
emaj-62	227	17	university	university	PROPN
emaj-62	227	18	,	,	PUNCT
emaj-62	227	19	77	77	NUM
emaj-62	227	20	students	student	NOUN
emaj-62	227	21	from	from	ADP
emaj-62	227	22	ordu	ordu	PROPN
emaj-62	227	23	university	university	PROPN
emaj-62	227	24	,	,	PUNCT
emaj-62	227	25	48	48	NUM
emaj-62	227	26	students	student	NOUN
emaj-62	227	27	from	from	ADP
emaj-62	227	28	sakarya	sakarya	NOUN
emaj-62	227	29	university	university	NOUN
emaj-62	227	30	,	,	PUNCT
emaj-62	227	31	2	2	NUM
emaj-62	227	32	students	student	NOUN
emaj-62	227	33	from	from	ADP
emaj-62	227	34	uludağ	uludağ	PROPN
emaj-62	227	35	university	university	NOUN
emaj-62	227	36	,	,	PUNCT
emaj-62	227	37	1	1	NUM
emaj-62	227	38	student	student	NOUN
emaj-62	227	39	from	from	ADP
emaj-62	227	40	ankara	ankara	PROPN
emaj-62	227	41	university	university	PROPN
emaj-62	227	42	,	,	PUNCT
emaj-62	227	43	1	1	NUM
emaj-62	227	44	student	student	NOUN
emaj-62	227	45	from	from	ADP
emaj-62	227	46	atatürk	atatürk	PROPN
emaj-62	227	47	university	university	PROPN
emaj-62	227	48	and	and	CCONJ
emaj-62	227	49	1	1	NUM
emaj-62	227	50	student	student	NOUN
emaj-62	227	51	from	from	ADP
emaj-62	227	52	van	van	PROPN
emaj-62	227	53	100	100	NUM
emaj-62	227	54	.	.	PUNCT
emaj-62	228	1	yıl	yıl	PROPN
emaj-62	228	2	university	university	PROPN
emaj-62	228	3	did	do	AUX
emaj-62	228	4	participate	participate	VERB
emaj-62	228	5	in	in	ADP
emaj-62	228	6	this	this	DET
emaj-62	228	7	study	study	NOUN
emaj-62	228	8	.	.	PUNCT
emaj-62	229	1	figure	figure	NOUN
emaj-62	229	2	3	3	NUM
emaj-62	229	3	.	.	PUNCT
emaj-62	230	1	demographics	demographic	NOUN
emaj-62	230	2	of	of	ADP
emaj-62	230	3	respondents	respondent	NOUN
emaj-62	230	4	–	–	PUNCT
emaj-62	230	5	universities	university	NOUN
emaj-62	230	6	iv	iv	VERB
emaj-62	230	7	.	.	PUNCT
emaj-62	230	8	research	research	NOUN
emaj-62	230	9	results	result	VERB
emaj-62	230	10	the	the	DET
emaj-62	230	11	most	most	ADV
emaj-62	230	12	important	important	ADJ
emaj-62	230	13	and	and	CCONJ
emaj-62	230	14	eye	eye	NOUN
emaj-62	230	15	-	-	PUNCT
emaj-62	230	16	catching	catch	VERB
emaj-62	230	17	research	research	NOUN
emaj-62	230	18	results	result	NOUN
emaj-62	230	19	are	be	AUX
emaj-62	230	20	indicated	indicate	VERB
emaj-62	230	21	below	below	ADV
emaj-62	230	22	.	.	PUNCT
emaj-62	231	1	q4	q4	NOUN
emaj-62	231	2	:	:	PUNCT
emaj-62	231	3	turkish	turkish	ADJ
emaj-62	231	4	commercial	commercial	ADJ
emaj-62	231	5	code	code	NOUN
emaj-62	231	6	(	(	PUNCT
emaj-62	231	7	tcc	tcc	PROPN
emaj-62	231	8	)	)	PUNCT
emaj-62	231	9	and	and	CCONJ
emaj-62	231	10	turkish	turkish	ADJ
emaj-62	231	11	accounting	accounting	NOUN
emaj-62	231	12	standards	standard	NOUN
emaj-62	231	13	(	(	PUNCT
emaj-62	231	14	tas	ta	NOUN
emaj-62	231	15	)	)	PUNCT
emaj-62	231	16	are	be	AUX
emaj-62	231	17	included	include	VERB
emaj-62	231	18	to	to	ADP
emaj-62	231	19	the	the	DET
emaj-62	231	20	curriculum	curriculum	NOUN
emaj-62	231	21	in	in	ADP
emaj-62	231	22	your	your	PRON
emaj-62	231	23	university	university	NOUN
emaj-62	231	24	as	as	ADP
emaj-62	231	25	mandatory	mandatory	ADJ
emaj-62	231	26	or	or	CCONJ
emaj-62	231	27	elective	elective	ADJ
emaj-62	231	28	course	course	NOUN
emaj-62	231	29	?	?	PUNCT
emaj-62	232	1	17.1	17.1	NUM
emaj-62	232	2	%	%	NOUN
emaj-62	232	3	of	of	ADP
emaj-62	232	4	respondents	respondent	NOUN
emaj-62	232	5	said	say	VERB
emaj-62	232	6	they	they	PRON
emaj-62	232	7	definitely	definitely	ADV
emaj-62	232	8	disagree	disagree	VERB
emaj-62	232	9	,	,	PUNCT
emaj-62	232	10	16.8	16.8	NUM
emaj-62	232	11	%	%	NOUN
emaj-62	232	12	said	say	VERB
emaj-62	232	13	they	they	PRON
emaj-62	232	14	do	do	AUX
emaj-62	232	15	not	not	PART
emaj-62	232	16	agree	agree	VERB
emaj-62	232	17	,	,	PUNCT
emaj-62	232	18	13.2	13.2	NUM
emaj-62	232	19	%	%	NOUN
emaj-62	232	20	are	be	AUX
emaj-62	232	21	indecisive	indecisive	ADJ
emaj-62	232	22	,	,	PUNCT
emaj-62	232	23	11.2	11.2	NUM
emaj-62	232	24	%	%	NOUN
emaj-62	232	25	said	say	VERB
emaj-62	232	26	they	they	PRON
emaj-62	232	27	agree	agree	VERB
emaj-62	232	28	and	and	CCONJ
emaj-62	232	29	14.3	14.3	NUM
emaj-62	232	30	%	%	NOUN
emaj-62	232	31	said	say	VERB
emaj-62	232	32	they	they	PRON
emaj-62	232	33	definitely	definitely	ADV
emaj-62	232	34	agree	agree	VERB
emaj-62	232	35	.	.	PUNCT
emaj-62	233	1	finally	finally	ADV
emaj-62	233	2	,	,	PUNCT
emaj-62	233	3	27	27	NUM
emaj-62	233	4	%	%	NOUN
emaj-62	233	5	of	of	ADP
emaj-62	233	6	respondents	respondent	NOUN
emaj-62	233	7	did	do	AUX
emaj-62	233	8	not	not	PART
emaj-62	233	9	answer	answer	VERB
emaj-62	233	10	this	this	DET
emaj-62	233	11	question	question	NOUN
emaj-62	233	12	figure	figure	NOUN
emaj-62	233	13	4	4	NUM
emaj-62	233	14	.	.	X
emaj-62	233	15	tcc	tcc	PROPN
emaj-62	233	16	and	and	CCONJ
emaj-62	233	17	tas	ta	NOUN
emaj-62	233	18	are	be	AUX
emaj-62	233	19	included	include	VERB
emaj-62	233	20	to	to	ADP
emaj-62	233	21	the	the	DET
emaj-62	233	22	curriculum	curriculum	NOUN
emaj-62	233	23	in	in	ADP
emaj-62	233	24	your	your	PRON
emaj-62	233	25	university	university	NOUN
emaj-62	233	26	as	as	ADP
emaj-62	233	27	mandatory	mandatory	ADJ
emaj-62	233	28	or	or	CCONJ
emaj-62	233	29	elective	elective	ADJ
emaj-62	233	30	course	course	NOUN
emaj-62	233	31	?	?	PUNCT
emaj-62	234	1	q5	q5	PROPN
emaj-62	234	2	:	:	PUNCT
emaj-62	234	3	is	be	AUX
emaj-62	234	4	it	it	PRON
emaj-62	234	5	beneficial	beneficial	ADJ
emaj-62	234	6	to	to	PART
emaj-62	234	7	include	include	VERB
emaj-62	234	8	tcc	tcc	PROPN
emaj-62	234	9	and	and	CCONJ
emaj-62	234	10	tas	ta	NOUN
emaj-62	234	11	to	to	ADP
emaj-62	234	12	higher	high	ADJ
emaj-62	234	13	education	education	NOUN
emaj-62	234	14	curricula	curricula	NOUN
emaj-62	234	15	?	?	PUNCT
emaj-62	235	1	8.8	8.8	NUM
emaj-62	235	2	%	%	NOUN
emaj-62	235	3	of	of	ADP
emaj-62	235	4	respondents	respondent	NOUN
emaj-62	235	5	reported	report	VERB
emaj-62	235	6	that	that	SCONJ
emaj-62	235	7	they	they	PRON
emaj-62	235	8	never	never	ADV
emaj-62	235	9	agree	agree	VERB
emaj-62	235	10	,	,	PUNCT
emaj-62	235	11	13.5	13.5	NUM
emaj-62	235	12	%	%	NOUN
emaj-62	235	13	of	of	ADP
emaj-62	235	14	respondents	respondent	NOUN
emaj-62	235	15	stated	state	VERB
emaj-62	235	16	that	that	SCONJ
emaj-62	235	17	they	they	PRON
emaj-62	235	18	do	do	AUX
emaj-62	235	19	not	not	PART
emaj-62	235	20	agree	agree	VERB
emaj-62	235	21	,	,	PUNCT
emaj-62	235	22	21.1	21.1	NUM
emaj-62	235	23	%	%	NOUN
emaj-62	235	24	of	of	ADP
emaj-62	235	25	respondents	respondent	NOUN
emaj-62	235	26	were	be	AUX
emaj-62	235	27	uncertain	uncertain	ADJ
emaj-62	235	28	,	,	PUNCT
emaj-62	235	29	30.6	30.6	NUM
emaj-62	235	30	%	%	NOUN
emaj-62	235	31	did	do	AUX
emaj-62	235	32	agree	agree	VERB
emaj-62	235	33	and	and	CCONJ
emaj-62	235	34	26.1	26.1	NUM
emaj-62	235	35	%	%	NOUN
emaj-62	235	36	did	do	AUX
emaj-62	235	37	definitely	definitely	ADV
emaj-62	235	38	agree	agree	VERB
emaj-62	235	39	.	.	PUNCT
emaj-62	236	1	figure	figure	VERB
emaj-62	236	2	5	5	NUM
emaj-62	236	3	:	:	PUNCT
emaj-62	236	4	is	be	AUX
emaj-62	236	5	it	it	PRON
emaj-62	236	6	beneficial	beneficial	ADJ
emaj-62	236	7	to	to	PART
emaj-62	236	8	include	include	VERB
emaj-62	236	9	tcc	tcc	PROPN
emaj-62	236	10	and	and	CCONJ
emaj-62	236	11	tas	ta	NOUN
emaj-62	236	12	to	to	ADP
emaj-62	236	13	higher	high	ADJ
emaj-62	236	14	education	education	NOUN
emaj-62	236	15	curricula	curricula	NOUN
emaj-62	236	16	?	?	PUNCT
emaj-62	237	1	q6	q6	PROPN
emaj-62	237	2	:	:	PUNCT
emaj-62	237	3	is	be	AUX
emaj-62	237	4	the	the	DET
emaj-62	237	5	ratio	ratio	NOUN
emaj-62	237	6	of	of	ADP
emaj-62	237	7	tcc	tcc	PROPN
emaj-62	237	8	and	and	CCONJ
emaj-62	237	9	tas	ta	NOUN
emaj-62	237	10	courses	course	NOUN
emaj-62	237	11	sufficient	sufficient	ADJ
emaj-62	237	12	to	to	ADP
emaj-62	237	13	all	all	DET
emaj-62	237	14	courses	course	NOUN
emaj-62	237	15	included	include	VERB
emaj-62	237	16	in	in	ADP
emaj-62	237	17	higher	high	ADJ
emaj-62	237	18	education	education	NOUN
emaj-62	237	19	curricula	curricula	NOUN
emaj-62	237	20	?	?	PUNCT
emaj-62	238	1	11.1	11.1	NUM
emaj-62	238	2	%	%	NOUN
emaj-62	238	3	of	of	ADP
emaj-62	238	4	respondents	respondent	NOUN
emaj-62	238	5	indicated	indicate	VERB
emaj-62	238	6	that	that	SCONJ
emaj-62	238	7	they	they	PRON
emaj-62	238	8	definitely	definitely	ADV
emaj-62	238	9	disagree	disagree	VERB
emaj-62	238	10	,	,	PUNCT
emaj-62	238	11	23.4	23.4	NUM
emaj-62	238	12	%	%	NOUN
emaj-62	238	13	indicated	indicate	VERB
emaj-62	238	14	that	that	SCONJ
emaj-62	238	15	they	they	PRON
emaj-62	238	16	disagree	disagree	VERB
emaj-62	238	17	,	,	PUNCT
emaj-62	238	18	37.6	37.6	NUM
emaj-62	238	19	%	%	NOUN
emaj-62	238	20	of	of	ADP
emaj-62	238	21	respondents	respondent	NOUN
emaj-62	238	22	were	be	AUX
emaj-62	238	23	indecisive	indecisive	ADJ
emaj-62	238	24	,	,	PUNCT
emaj-62	238	25	18.9	18.9	NUM
emaj-62	238	26	%	%	NOUN
emaj-62	238	27	of	of	ADP
emaj-62	238	28	respondents	respondent	NOUN
emaj-62	238	29	did	do	AUX
emaj-62	238	30	agree	agree	VERB
emaj-62	238	31	,	,	PUNCT
emaj-62	238	32	9.0	9.0	NUM
emaj-62	238	33	%	%	NOUN
emaj-62	238	34	of	of	ADP
emaj-62	238	35	respondents	respondent	NOUN
emaj-62	238	36	did	do	AUX
emaj-62	238	37	definitely	definitely	ADV
emaj-62	238	38	agree	agree	VERB
emaj-62	238	39	.	.	PUNCT
emaj-62	239	1	figure	figure	VERB
emaj-62	239	2	6	6	NUM
emaj-62	239	3	:	:	PUNCT
emaj-62	240	1	is	be	AUX
emaj-62	240	2	the	the	DET
emaj-62	240	3	ratio	ratio	NOUN
emaj-62	240	4	of	of	ADP
emaj-62	240	5	tcc	tcc	PROPN
emaj-62	240	6	and	and	CCONJ
emaj-62	240	7	tas	ta	NOUN
emaj-62	240	8	courses	course	NOUN
emaj-62	240	9	sufficient	sufficient	ADJ
emaj-62	240	10	to	to	ADP
emaj-62	240	11	all	all	DET
emaj-62	240	12	courses	course	NOUN
emaj-62	240	13	included	include	VERB
emaj-62	240	14	in	in	ADP
emaj-62	240	15	higher	high	ADJ
emaj-62	240	16	education	education	NOUN
emaj-62	240	17	curricula	curricula	NOUN
emaj-62	240	18	?	?	PUNCT
emaj-62	241	1	q7	q7	PROPN
emaj-62	241	2	:	:	PUNCT
emaj-62	241	3	do	do	VERB
emaj-62	241	4	turkish	turkish	ADJ
emaj-62	241	5	accounting	accounting	NOUN
emaj-62	241	6	academicians	academician	NOUN
emaj-62	241	7	provide	provide	VERB
emaj-62	241	8	detailed	detailed	ADJ
emaj-62	241	9	information	information	NOUN
emaj-62	241	10	about	about	ADP
emaj-62	241	11	tcc	tcc	PROPN
emaj-62	241	12	and	and	CCONJ
emaj-62	241	13	tas	ta	NOUN
emaj-62	241	14	?	?	PUNCT
emaj-62	242	1	volume	volume	NOUN
emaj-62	242	2	4	4	NUM
emaj-62	242	3	no	no	DET
emaj-62	242	4	1	1	NUM
emaj-62	242	5	(	(	PUNCT
emaj-62	242	6	2014	2014	NUM
emaj-62	242	7	)	)	PUNCT
emaj-62	242	8	|	|	ADV
emaj-62	242	9	issn	issn	VERB
emaj-62	242	10	2158	2158	NUM
emaj-62	242	11	-	-	SYM
emaj-62	242	12	8708	8708	NUM
emaj-62	242	13	(	(	PUNCT
emaj-62	242	14	online	online	NOUN
emaj-62	242	15	)	)	PUNCT
emaj-62	242	16	|	|	ADV
emaj-62	242	17	doi	doi	X
emaj-62	242	18	10.5195	10.5195	NUM
emaj-62	242	19	/	/	SYM
emaj-62	242	20	emaj.2014.62	emaj.2014.62	NOUN
emaj-62	242	21	|	|	ADV
emaj-62	242	22	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-62	242	23	accounting	accounting	NOUN
emaj-62	242	24	education	education	NOUN
emaj-62	242	25	approach	approach	NOUN
emaj-62	242	26	in	in	ADP
emaj-62	242	27	the	the	DET
emaj-62	242	28	context	context	NOUN
emaj-62	242	29	of	of	ADP
emaj-62	242	30	new	new	ADJ
emaj-62	242	31	turkish	turkish	ADJ
emaj-62	242	32	commercial	commercial	ADJ
emaj-62	242	33	code	code	NOUN
emaj-62	242	34	and	and	CCONJ
emaj-62	242	35	turkish	turkish	ADJ
emaj-62	242	36	accounting	accounting	NOUN
emaj-62	242	37	standards	standard	NOUN
emaj-62	242	38	emerging	emerge	VERB
emaj-62	242	39	markets	market	NOUN
emaj-62	242	40	journal	journal	NOUN
emaj-62	243	1	|	|	ADV
emaj-62	243	2	p	p	NOUN
emaj-62	243	3	a	a	DET
emaj-62	243	4	g	g	NOUN
emaj-62	243	5	e	e	NOUN
emaj-62	243	6	|79	|79	VERB
emaj-62	243	7	1.5	1.5	NUM
emaj-62	243	8	%	%	NOUN
emaj-62	243	9	of	of	ADP
emaj-62	243	10	respondents	respondent	NOUN
emaj-62	243	11	reported	report	VERB
emaj-62	243	12	that	that	SCONJ
emaj-62	243	13	they	they	PRON
emaj-62	243	14	definitely	definitely	ADV
emaj-62	243	15	disagree	disagree	VERB
emaj-62	243	16	,	,	PUNCT
emaj-62	243	17	23.2	23.2	NUM
emaj-62	243	18	%	%	NOUN
emaj-62	243	19	of	of	ADP
emaj-62	243	20	respondents	respondent	NOUN
emaj-62	243	21	said	say	VERB
emaj-62	243	22	they	they	PRON
emaj-62	243	23	disagree	disagree	VERB
emaj-62	243	24	,	,	PUNCT
emaj-62	243	25	33.1	33.1	NUM
emaj-62	243	26	%	%	NOUN
emaj-62	243	27	were	be	AUX
emaj-62	243	28	indecisive	indecisive	ADJ
emaj-62	243	29	,	,	PUNCT
emaj-62	243	30	17.2	17.2	NUM
emaj-62	243	31	%	%	NOUN
emaj-62	243	32	of	of	ADP
emaj-62	243	33	students	student	NOUN
emaj-62	243	34	did	do	AUX
emaj-62	243	35	agree	agree	VERB
emaj-62	243	36	and	and	CCONJ
emaj-62	243	37	9.0	9.0	NUM
emaj-62	243	38	%	%	NOUN
emaj-62	243	39	of	of	ADP
emaj-62	243	40	students	student	NOUN
emaj-62	243	41	did	do	AUX
emaj-62	243	42	definitely	definitely	ADV
emaj-62	243	43	agree	agree	VERB
emaj-62	243	44	.	.	PUNCT
emaj-62	244	1	figure	figure	VERB
emaj-62	244	2	7	7	NUM
emaj-62	244	3	.	.	PUNCT
emaj-62	245	1	do	do	AUX
emaj-62	245	2	turkish	turkish	ADJ
emaj-62	245	3	accounting	accounting	NOUN
emaj-62	245	4	academicians	academician	NOUN
emaj-62	245	5	provide	provide	VERB
emaj-62	245	6	detailed	detailed	ADJ
emaj-62	245	7	information	information	NOUN
emaj-62	245	8	about	about	ADP
emaj-62	245	9	tcc	tcc	PROPN
emaj-62	245	10	and	and	CCONJ
emaj-62	245	11	tas	ta	NOUN
emaj-62	245	12	?	?	PUNCT
emaj-62	246	1	q8	q8	PROPN
emaj-62	246	2	:	:	PUNCT
emaj-62	246	3	is	be	AUX
emaj-62	246	4	it	it	PRON
emaj-62	246	5	advantageous	advantageous	ADJ
emaj-62	246	6	for	for	SCONJ
emaj-62	246	7	university	university	NOUN
emaj-62	246	8	students	student	NOUN
emaj-62	246	9	to	to	PART
emaj-62	246	10	gather	gather	VERB
emaj-62	246	11	a	a	DET
emaj-62	246	12	deep	deep	ADJ
emaj-62	246	13	knowledge	knowledge	NOUN
emaj-62	246	14	of	of	ADP
emaj-62	246	15	tas	ta	NOUN
emaj-62	246	16	and	and	CCONJ
emaj-62	246	17	turkish	turkish	ADJ
emaj-62	246	18	auditing	auditing	NOUN
emaj-62	246	19	standards	standard	NOUN
emaj-62	246	20	?	?	PUNCT
emaj-62	247	1	8	8	NUM
emaj-62	247	2	%	%	NOUN
emaj-62	247	3	of	of	ADP
emaj-62	247	4	respondents	respondent	NOUN
emaj-62	247	5	answered	answer	VERB
emaj-62	247	6	that	that	SCONJ
emaj-62	247	7	they	they	PRON
emaj-62	247	8	definitely	definitely	ADV
emaj-62	247	9	disagree	disagree	VERB
emaj-62	247	10	.	.	PUNCT
emaj-62	248	1	12.7	12.7	NUM
emaj-62	248	2	%	%	NOUN
emaj-62	248	3	did	do	AUX
emaj-62	248	4	disagree	disagree	VERB
emaj-62	248	5	.	.	PUNCT
emaj-62	249	1	18.1	18.1	NUM
emaj-62	249	2	%	%	NOUN
emaj-62	249	3	could	could	AUX
emaj-62	249	4	not	not	PART
emaj-62	249	5	make	make	VERB
emaj-62	249	6	a	a	DET
emaj-62	249	7	decision	decision	NOUN
emaj-62	249	8	.	.	PUNCT
emaj-62	250	1	on	on	ADP
emaj-62	250	2	the	the	DET
emaj-62	250	3	other	other	ADJ
emaj-62	250	4	hand	hand	NOUN
emaj-62	250	5	,	,	PUNCT
emaj-62	250	6	34.5	34.5	NUM
emaj-62	250	7	%	%	NOUN
emaj-62	250	8	of	of	ADP
emaj-62	250	9	students	student	NOUN
emaj-62	250	10	did	do	AUX
emaj-62	250	11	agree	agree	VERB
emaj-62	250	12	and	and	CCONJ
emaj-62	250	13	26.7	26.7	NUM
emaj-62	250	14	%	%	NOUN
emaj-62	250	15	did	do	AUX
emaj-62	250	16	definitely	definitely	ADV
emaj-62	250	17	agree	agree	VERB
emaj-62	250	18	.	.	PUNCT
emaj-62	251	1	figure	figure	VERB
emaj-62	251	2	8	8	NUM
emaj-62	251	3	.	.	PUNCT
emaj-62	252	1	is	be	AUX
emaj-62	252	2	it	it	PRON
emaj-62	252	3	advantageous	advantageous	ADJ
emaj-62	252	4	for	for	SCONJ
emaj-62	252	5	university	university	NOUN
emaj-62	252	6	students	student	NOUN
emaj-62	252	7	to	to	PART
emaj-62	252	8	gather	gather	VERB
emaj-62	252	9	a	a	DET
emaj-62	252	10	deep	deep	ADJ
emaj-62	252	11	knowledge	knowledge	NOUN
emaj-62	252	12	of	of	ADP
emaj-62	252	13	tas	ta	NOUN
emaj-62	252	14	and	and	CCONJ
emaj-62	252	15	turkish	turkish	ADJ
emaj-62	252	16	auditing	auditing	NOUN
emaj-62	252	17	standards	standard	NOUN
emaj-62	252	18	?	?	PUNCT
emaj-62	253	1	q9	q9	PROPN
emaj-62	253	2	:	:	PUNCT
emaj-62	253	3	are	be	AUX
emaj-62	253	4	students	student	NOUN
emaj-62	253	5	taught	teach	VERB
emaj-62	253	6	in	in	ADP
emaj-62	253	7	detail	detail	NOUN
emaj-62	253	8	about	about	ADP
emaj-62	253	9	tas	ta	NOUN
emaj-62	253	10	and	and	CCONJ
emaj-62	253	11	turkish	turkish	ADJ
emaj-62	253	12	auditing	auditing	NOUN
emaj-62	253	13	standards	standard	NOUN
emaj-62	253	14	through	through	ADP
emaj-62	253	15	their	their	PRON
emaj-62	253	16	education	education	NOUN
emaj-62	253	17	?	?	PUNCT
emaj-62	254	1	12.9	12.9	NUM
emaj-62	254	2	%	%	NOUN
emaj-62	254	3	here	here	ADV
emaj-62	254	4	did	do	AUX
emaj-62	254	5	definitely	definitely	ADV
emaj-62	254	6	disagree	disagree	VERB
emaj-62	254	7	and	and	CCONJ
emaj-62	254	8	25.1	25.1	NUM
emaj-62	254	9	%	%	NOUN
emaj-62	254	10	did	do	AUX
emaj-62	254	11	disagree	disagree	VERB
emaj-62	254	12	.	.	PUNCT
emaj-62	255	1	32.7	32.7	NUM
emaj-62	255	2	%	%	NOUN
emaj-62	255	3	of	of	ADP
emaj-62	255	4	students	student	NOUN
emaj-62	255	5	were	be	AUX
emaj-62	255	6	indecisive	indecisive	ADJ
emaj-62	255	7	.	.	PUNCT
emaj-62	256	1	also	also	ADV
emaj-62	256	2	,	,	PUNCT
emaj-62	256	3	21.8	21.8	NUM
emaj-62	256	4	%	%	NOUN
emaj-62	256	5	did	do	AUX
emaj-62	256	6	agree	agree	VERB
emaj-62	256	7	and	and	CCONJ
emaj-62	256	8	7.4	7.4	NUM
emaj-62	256	9	%	%	NOUN
emaj-62	256	10	did	do	AUX
emaj-62	256	11	definitely	definitely	ADV
emaj-62	256	12	agree	agree	VERB
emaj-62	256	13	.	.	PUNCT
emaj-62	257	1	figure	figure	NOUN
emaj-62	257	2	9	9	NUM
emaj-62	257	3	.	.	X
emaj-62	258	1	are	be	AUX
emaj-62	258	2	students	student	NOUN
emaj-62	258	3	taught	teach	VERB
emaj-62	258	4	in	in	ADP
emaj-62	258	5	detail	detail	NOUN
emaj-62	258	6	about	about	ADP
emaj-62	258	7	tas	ta	NOUN
emaj-62	258	8	and	and	CCONJ
emaj-62	258	9	turkish	turkish	ADJ
emaj-62	258	10	auditing	auditing	NOUN
emaj-62	258	11	standards	standard	NOUN
emaj-62	258	12	through	through	ADP
emaj-62	258	13	their	their	PRON
emaj-62	258	14	education	education	NOUN
emaj-62	258	15	?	?	PUNCT
emaj-62	259	1	q14	q14	NOUN
emaj-62	259	2	:	:	PUNCT
emaj-62	259	3	do	do	AUX
emaj-62	259	4	financial	financial	ADJ
emaj-62	259	5	(	(	PUNCT
emaj-62	259	6	general	general	ADJ
emaj-62	259	7	)	)	PUNCT
emaj-62	259	8	accounting	accounting	NOUN
emaj-62	259	9	courses	course	NOUN
emaj-62	259	10	in	in	ADP
emaj-62	259	11	turkey	turkey	NOUN
emaj-62	259	12	include	include	VERB
emaj-62	259	13	some	some	DET
emaj-62	259	14	topics	topic	NOUN
emaj-62	259	15	and	and	CCONJ
emaj-62	259	16	elements	element	NOUN
emaj-62	259	17	of	of	ADP
emaj-62	259	18	international	international	ADJ
emaj-62	259	19	accounting	accounting	NOUN
emaj-62	259	20	?	?	PUNCT
emaj-62	260	1	9.2	9.2	NUM
emaj-62	260	2	%	%	NOUN
emaj-62	260	3	of	of	ADP
emaj-62	260	4	respondents	respondent	NOUN
emaj-62	260	5	did	do	AUX
emaj-62	260	6	definitely	definitely	ADV
emaj-62	260	7	disagree	disagree	VERB
emaj-62	260	8	,	,	PUNCT
emaj-62	260	9	17.5	17.5	NUM
emaj-62	260	10	%	%	NOUN
emaj-62	260	11	did	do	AUX
emaj-62	260	12	disagree	disagree	VERB
emaj-62	260	13	,	,	PUNCT
emaj-62	260	14	22	22	NUM
emaj-62	260	15	%	%	NOUN
emaj-62	260	16	were	be	AUX
emaj-62	260	17	indecisive	indecisive	ADJ
emaj-62	260	18	,	,	PUNCT
emaj-62	260	19	34.7	34.7	NUM
emaj-62	260	20	%	%	NOUN
emaj-62	260	21	did	do	AUX
emaj-62	260	22	agree	agree	VERB
emaj-62	260	23	and	and	CCONJ
emaj-62	260	24	16.6	16.6	NUM
emaj-62	260	25	%	%	NOUN
emaj-62	260	26	did	do	AUX
emaj-62	260	27	definitely	definitely	ADV
emaj-62	260	28	agree	agree	VERB
emaj-62	260	29	.	.	PUNCT
emaj-62	261	1	figure	figure	NOUN
emaj-62	261	2	10	10	NUM
emaj-62	261	3	.	.	PUNCT
emaj-62	262	1	do	do	AUX
emaj-62	262	2	financial	financial	ADJ
emaj-62	262	3	(	(	PUNCT
emaj-62	262	4	general	general	ADJ
emaj-62	262	5	)	)	PUNCT
emaj-62	262	6	accounting	accounting	NOUN
emaj-62	262	7	courses	course	NOUN
emaj-62	262	8	in	in	ADP
emaj-62	262	9	turkey	turkey	NOUN
emaj-62	262	10	include	include	VERB
emaj-62	262	11	some	some	DET
emaj-62	262	12	topics	topic	NOUN
emaj-62	262	13	and	and	CCONJ
emaj-62	262	14	elements	element	NOUN
emaj-62	262	15	of	of	ADP
emaj-62	262	16	international	international	ADJ
emaj-62	262	17	accounting	accounting	NOUN
emaj-62	262	18	?	?	PUNCT
emaj-62	263	1	q16	q16	PROPN
emaj-62	263	2	:	:	PUNCT
emaj-62	263	3	are	be	AUX
emaj-62	263	4	contemporary	contemporary	ADJ
emaj-62	263	5	issues	issue	NOUN
emaj-62	263	6	related	relate	VERB
emaj-62	263	7	to	to	ADP
emaj-62	263	8	accounting	accounting	NOUN
emaj-62	263	9	courses	course	NOUN
emaj-62	263	10	discussed	discuss	VERB
emaj-62	263	11	in	in	ADP
emaj-62	263	12	turkish	turkish	ADJ
emaj-62	263	13	universities	university	NOUN
emaj-62	263	14	?	?	PUNCT
emaj-62	264	1	for	for	ADP
emaj-62	264	2	this	this	DET
emaj-62	264	3	survey	survey	NOUN
emaj-62	264	4	question	question	NOUN
emaj-62	264	5	,	,	PUNCT
emaj-62	264	6	11.5	11.5	NUM
emaj-62	264	7	%	%	NOUN
emaj-62	264	8	said	say	VERB
emaj-62	264	9	they	they	PRON
emaj-62	264	10	definitely	definitely	ADV
emaj-62	264	11	disagree	disagree	VERB
emaj-62	264	12	,	,	PUNCT
emaj-62	264	13	20.7	20.7	NUM
emaj-62	264	14	%	%	NOUN
emaj-62	264	15	mentioned	mention	VERB
emaj-62	264	16	that	that	SCONJ
emaj-62	264	17	they	they	PRON
emaj-62	264	18	disagree	disagree	VERB
emaj-62	264	19	,	,	PUNCT
emaj-62	264	20	21.4	21.4	NUM
emaj-62	264	21	%	%	NOUN
emaj-62	264	22	were	be	AUX
emaj-62	264	23	indecisive	indecisive	ADJ
emaj-62	264	24	,	,	PUNCT
emaj-62	264	25	28.8	28.8	NUM
emaj-62	264	26	%	%	NOUN
emaj-62	264	27	agreed	agree	VERB
emaj-62	264	28	,	,	PUNCT
emaj-62	264	29	17.5	17.5	NUM
emaj-62	264	30	%	%	NOUN
emaj-62	264	31	did	do	AUX
emaj-62	264	32	definitely	definitely	ADV
emaj-62	264	33	agree	agree	VERB
emaj-62	264	34	.	.	PUNCT
emaj-62	265	1	volume	volume	NOUN
emaj-62	265	2	4	4	NUM
emaj-62	265	3	no	no	DET
emaj-62	265	4	1	1	NUM
emaj-62	265	5	(	(	PUNCT
emaj-62	265	6	2014	2014	NUM
emaj-62	265	7	)	)	PUNCT
emaj-62	265	8	|	|	ADV
emaj-62	265	9	issn	issn	VERB
emaj-62	265	10	2158	2158	NUM
emaj-62	265	11	-	-	SYM
emaj-62	265	12	8708	8708	NUM
emaj-62	265	13	(	(	PUNCT
emaj-62	265	14	online	online	NOUN
emaj-62	265	15	)	)	PUNCT
emaj-62	265	16	|	|	ADV
emaj-62	265	17	doi	doi	X
emaj-62	265	18	10.5195	10.5195	NUM
emaj-62	265	19	/	/	SYM
emaj-62	265	20	emaj.2014.62	emaj.2014.62	NOUN
emaj-62	266	1	|	|	ADV
emaj-62	266	2	http://emaj.pitt.edu	http://emaj.pitt.edu	PROPN
emaj-62	266	3	dr	dr	PROPN
emaj-62	266	4	.	.	PROPN
emaj-62	266	5	cevdet	cevdet	PROPN
emaj-62	266	6	kızıl	kızıl	PROPN
emaj-62	266	7	,	,	PUNCT
emaj-62	266	8	dr	dr	PROPN
emaj-62	266	9	.	.	PROPN
emaj-62	266	10	ayşe	ayşe	PROPN
emaj-62	266	11	tansel	tansel	PROPN
emaj-62	266	12	çetin	çetin	PROPN
emaj-62	266	13	,	,	PUNCT
emaj-62	266	14	ahmed	ahme	VERB
emaj-62	266	15	bulunmaz	bulunmaz	PROPN
emaj-62	266	16	emerging	emerge	VERB
emaj-62	266	17	markets	market	NOUN
emaj-62	266	18	journal	journal	NOUN
emaj-62	266	19	|	|	ADV
emaj-62	266	20	p	p	NOUN
emaj-62	266	21	a	a	DET
emaj-62	266	22	g	g	NOUN
emaj-62	266	23	e	e	NOUN
emaj-62	266	24	|80	|80	NUM
emaj-62	266	25	figure	figure	NOUN
emaj-62	266	26	11	11	NUM
emaj-62	266	27	.	.	PUNCT
emaj-62	266	28	are	be	AUX
emaj-62	266	29	contemporary	contemporary	ADJ
emaj-62	266	30	issues	issue	NOUN
emaj-62	266	31	related	relate	VERB
emaj-62	266	32	to	to	ADP
emaj-62	266	33	accounting	accounting	NOUN
emaj-62	266	34	courses	course	NOUN
emaj-62	266	35	discussed	discuss	VERB
emaj-62	266	36	in	in	ADP
emaj-62	266	37	turkish	turkish	ADJ
emaj-62	266	38	universities	university	NOUN
emaj-62	266	39	?	?	PUNCT
emaj-62	267	1	q21	q21	ADJ
emaj-62	267	2	:	:	PUNCT
emaj-62	267	3	should	should	AUX
emaj-62	267	4	accounting	account	VERB
emaj-62	267	5	education	education	NOUN
emaj-62	267	6	programs	program	NOUN
emaj-62	267	7	primarily	primarily	ADV
emaj-62	267	8	focus	focus	VERB
emaj-62	267	9	on	on	ADP
emaj-62	267	10	national	national	ADJ
emaj-62	267	11	and	and	CCONJ
emaj-62	267	12	international	international	ADJ
emaj-62	267	13	exams	exam	NOUN
emaj-62	267	14	organized	organize	VERB
emaj-62	267	15	for	for	ADP
emaj-62	267	16	employment	employment	NOUN
emaj-62	267	17	opportunities	opportunity	NOUN
emaj-62	267	18	?	?	PUNCT
emaj-62	268	1	concerning	concern	VERB
emaj-62	268	2	this	this	DET
emaj-62	268	3	question	question	NOUN
emaj-62	268	4	,	,	PUNCT
emaj-62	268	5	5.7	5.7	NUM
emaj-62	268	6	%	%	NOUN
emaj-62	268	7	of	of	ADP
emaj-62	268	8	students	student	NOUN
emaj-62	268	9	defintely	defintely	ADV
emaj-62	268	10	disagreed	disagree	VERB
emaj-62	268	11	,	,	PUNCT
emaj-62	268	12	14.2	14.2	NUM
emaj-62	268	13	%	%	NOUN
emaj-62	268	14	did	do	AUX
emaj-62	268	15	disagree	disagree	AUX
emaj-62	268	16	,	,	PUNCT
emaj-62	268	17	25.1	25.1	NUM
emaj-62	268	18	%	%	NOUN
emaj-62	268	19	were	be	AUX
emaj-62	268	20	indecisive	indecisive	ADJ
emaj-62	268	21	,	,	PUNCT
emaj-62	268	22	30.2	30.2	NUM
emaj-62	268	23	%	%	NOUN
emaj-62	268	24	did	do	AUX
emaj-62	268	25	agree	agree	VERB
emaj-62	268	26	and	and	CCONJ
emaj-62	268	27	24.8	24.8	NUM
emaj-62	268	28	%	%	NOUN
emaj-62	268	29	did	do	AUX
emaj-62	268	30	definitely	definitely	ADV
emaj-62	268	31	agree	agree	VERB
emaj-62	268	32	.	.	PUNCT
emaj-62	269	1	figure	figure	NOUN
emaj-62	269	2	12	12	NUM
emaj-62	269	3	.	.	PUNCT
emaj-62	270	1	should	should	AUX
emaj-62	270	2	accounting	accounting	VERB
emaj-62	270	3	education	education	NOUN
emaj-62	270	4	programs	program	NOUN
emaj-62	270	5	primarily	primarily	ADV
emaj-62	270	6	focus	focus	VERB
emaj-62	270	7	on	on	ADP
emaj-62	270	8	national	national	ADJ
emaj-62	270	9	and	and	CCONJ
emaj-62	270	10	international	international	ADJ
emaj-62	270	11	exams	exam	NOUN
emaj-62	270	12	organized	organize	VERB
emaj-62	270	13	for	for	ADP
emaj-62	270	14	employment	employment	NOUN
emaj-62	270	15	opportunities	opportunity	NOUN
emaj-62	270	16	?	?	PUNCT
emaj-62	271	1	q23	q23	NOUN
emaj-62	271	2	:	:	PUNCT
emaj-62	271	3	should	should	AUX
emaj-62	271	4	accounting	account	VERB
emaj-62	271	5	education	education	NOUN
emaj-62	271	6	give	give	VERB
emaj-62	271	7	more	more	ADJ
emaj-62	271	8	importance	importance	NOUN
emaj-62	271	9	to	to	ADP
emaj-62	271	10	analysis	analysis	NOUN
emaj-62	271	11	and	and	CCONJ
emaj-62	271	12	interpretation	interpretation	NOUN
emaj-62	271	13	compared	compare	VERB
emaj-62	271	14	to	to	ADP
emaj-62	271	15	recording	recording	NOUN
emaj-62	271	16	and	and	CCONJ
emaj-62	271	17	entries	entry	NOUN
emaj-62	271	18	?	?	PUNCT
emaj-62	272	1	here	here	ADV
emaj-62	272	2	,	,	PUNCT
emaj-62	272	3	5.1	5.1	NUM
emaj-62	272	4	%	%	NOUN
emaj-62	272	5	of	of	ADP
emaj-62	272	6	students	student	NOUN
emaj-62	272	7	did	do	AUX
emaj-62	272	8	definitely	definitely	ADV
emaj-62	272	9	disagree	disagree	VERB
emaj-62	272	10	,	,	PUNCT
emaj-62	272	11	14	14	NUM
emaj-62	272	12	%	%	NOUN
emaj-62	272	13	did	do	AUX
emaj-62	272	14	disagree	disagree	VERB
emaj-62	272	15	,	,	PUNCT
emaj-62	272	16	24.8	24.8	NUM
emaj-62	272	17	%	%	NOUN
emaj-62	272	18	were	be	AUX
emaj-62	272	19	indecisive	indecisive	ADJ
emaj-62	272	20	,	,	PUNCT
emaj-62	272	21	33.5	33.5	NUM
emaj-62	272	22	%	%	NOUN
emaj-62	272	23	did	do	AUX
emaj-62	272	24	agree	agree	VERB
emaj-62	272	25	and	and	CCONJ
emaj-62	272	26	22.6	22.6	NUM
emaj-62	272	27	%	%	NOUN
emaj-62	272	28	did	do	AUX
emaj-62	272	29	definitely	definitely	ADV
emaj-62	272	30	agree	agree	VERB
emaj-62	272	31	.	.	PUNCT
emaj-62	273	1	figure	figure	NOUN
emaj-62	273	2	13	13	NUM
emaj-62	273	3	.	.	PUNCT
emaj-62	274	1	should	should	AUX
emaj-62	274	2	accounting	account	VERB
emaj-62	274	3	education	education	NOUN
emaj-62	274	4	give	give	VERB
emaj-62	274	5	more	more	ADJ
emaj-62	274	6	importance	importance	NOUN
emaj-62	274	7	to	to	ADP
emaj-62	274	8	analysis	analysis	NOUN
emaj-62	274	9	and	and	CCONJ
emaj-62	274	10	interpretation	interpretation	NOUN
emaj-62	274	11	compared	compare	VERB
emaj-62	274	12	to	to	ADP
emaj-62	274	13	recording	recording	NOUN
emaj-62	274	14	and	and	CCONJ
emaj-62	274	15	entries	entry	NOUN
emaj-62	274	16	?	?	PUNCT
emaj-62	275	1	q24	q24	NOUN
emaj-62	275	2	:	:	PUNCT
emaj-62	275	3	should	should	AUX
emaj-62	275	4	students	student	NOUN
emaj-62	275	5	be	be	AUX
emaj-62	275	6	trained	train	VERB
emaj-62	275	7	in	in	ADP
emaj-62	275	8	a	a	DET
emaj-62	275	9	specific	specific	ADJ
emaj-62	275	10	way	way	NOUN
emaj-62	275	11	which	which	PRON
emaj-62	275	12	will	will	AUX
emaj-62	275	13	make	make	VERB
emaj-62	275	14	them	they	PRON
emaj-62	275	15	very	very	ADV
emaj-62	275	16	familiar	familiar	ADJ
emaj-62	275	17	with	with	ADP
emaj-62	275	18	professional	professional	ADJ
emaj-62	275	19	accounting	accounting	NOUN
emaj-62	275	20	and	and	CCONJ
emaj-62	275	21	auditing	auditing	NOUN
emaj-62	275	22	standards	standard	NOUN
emaj-62	275	23	?	?	PUNCT
emaj-62	276	1	5.5	5.5	NUM
emaj-62	276	2	%	%	NOUN
emaj-62	276	3	of	of	ADP
emaj-62	276	4	students	student	NOUN
emaj-62	276	5	did	do	AUX
emaj-62	276	6	definitely	definitely	ADV
emaj-62	276	7	disagree	disagree	VERB
emaj-62	276	8	here	here	ADV
emaj-62	276	9	.	.	PUNCT
emaj-62	277	1	additionally	additionally	ADV
emaj-62	277	2	,	,	PUNCT
emaj-62	277	3	9.4	9.4	NUM
emaj-62	277	4	%	%	NOUN
emaj-62	277	5	of	of	ADP
emaj-62	277	6	respondents	respondent	NOUN
emaj-62	277	7	disagreed	disagree	VERB
emaj-62	277	8	.	.	PUNCT
emaj-62	278	1	22.8	22.8	NUM
emaj-62	278	2	%	%	NOUN
emaj-62	278	3	could	could	AUX
emaj-62	278	4	not	not	PART
emaj-62	278	5	provide	provide	VERB
emaj-62	278	6	a	a	DET
emaj-62	278	7	decision	decision	NOUN
emaj-62	278	8	.	.	PUNCT
emaj-62	279	1	however	however	ADV
emaj-62	279	2	,	,	PUNCT
emaj-62	279	3	30.8	30.8	NUM
emaj-62	279	4	%	%	NOUN
emaj-62	279	5	of	of	ADP
emaj-62	279	6	students	student	NOUN
emaj-62	279	7	did	do	AUX
emaj-62	279	8	agree	agree	VERB
emaj-62	279	9	and	and	CCONJ
emaj-62	279	10	31.6	31.6	NUM
emaj-62	279	11	%	%	NOUN
emaj-62	279	12	did	do	AUX
emaj-62	279	13	definitely	definitely	ADV
emaj-62	279	14	agree	agree	VERB
emaj-62	279	15	.	.	PUNCT
emaj-62	280	1	figure	figure	VERB
emaj-62	280	2	14	14	NUM
emaj-62	280	3	.	.	PUNCT
emaj-62	281	1	should	should	AUX
emaj-62	281	2	students	student	NOUN
emaj-62	281	3	be	be	AUX
emaj-62	281	4	trained	train	VERB
emaj-62	281	5	in	in	ADP
emaj-62	281	6	a	a	DET
emaj-62	281	7	specific	specific	ADJ
emaj-62	281	8	way	way	NOUN
emaj-62	281	9	which	which	PRON
emaj-62	281	10	will	will	AUX
emaj-62	281	11	make	make	VERB
emaj-62	281	12	them	they	PRON
emaj-62	281	13	very	very	ADV
emaj-62	281	14	familiar	familiar	ADJ
emaj-62	281	15	with	with	ADP
emaj-62	281	16	professional	professional	ADJ
emaj-62	281	17	accounting	accounting	NOUN
emaj-62	281	18	and	and	CCONJ
emaj-62	281	19	auditing	auditing	NOUN
emaj-62	281	20	standards	standard	NOUN
emaj-62	281	21	?	?	PUNCT
emaj-62	282	1	q28	q28	PROPN
emaj-62	282	2	:	:	PUNCT
emaj-62	282	3	should	should	AUX
emaj-62	282	4	accounting	accounting	VERB
emaj-62	282	5	education	education	NOUN
emaj-62	282	6	value	value	NOUN
emaj-62	282	7	ethical	ethical	ADJ
emaj-62	282	8	concepts	concept	NOUN
emaj-62	282	9	more	more	ADJ
emaj-62	282	10	?	?	PUNCT
emaj-62	283	1	for	for	ADP
emaj-62	283	2	this	this	DET
emaj-62	283	3	question	question	NOUN
emaj-62	283	4	,	,	PUNCT
emaj-62	283	5	9.0	9.0	NUM
emaj-62	283	6	%	%	NOUN
emaj-62	283	7	of	of	ADP
emaj-62	283	8	students	student	NOUN
emaj-62	283	9	did	do	AUX
emaj-62	283	10	definitely	definitely	ADV
emaj-62	283	11	disagree	disagree	VERB
emaj-62	283	12	,	,	PUNCT
emaj-62	283	13	15.2	15.2	NUM
emaj-62	283	14	%	%	NOUN
emaj-62	283	15	did	do	AUX
emaj-62	283	16	agree	agree	VERB
emaj-62	283	17	,	,	PUNCT
emaj-62	283	18	26.3	26.3	NUM
emaj-62	283	19	%	%	NOUN
emaj-62	283	20	were	be	AUX
emaj-62	283	21	volume	volume	NOUN
emaj-62	283	22	4	4	NUM
emaj-62	283	23	no	no	DET
emaj-62	283	24	1	1	NUM
emaj-62	283	25	(	(	PUNCT
emaj-62	283	26	2014	2014	NUM
emaj-62	283	27	)	)	PUNCT
emaj-62	284	1	|	|	ADV
emaj-62	284	2	issn	issn	VERB
emaj-62	284	3	2158	2158	NUM
emaj-62	284	4	-	-	SYM
emaj-62	284	5	8708	8708	NUM
emaj-62	284	6	(	(	PUNCT
emaj-62	284	7	online	online	NOUN
emaj-62	284	8	)	)	PUNCT
emaj-62	284	9	|	|	ADV
emaj-62	284	10	doi	doi	X
emaj-62	284	11	10.5195	10.5195	NUM
emaj-62	284	12	/	/	SYM
emaj-62	284	13	emaj.2014.62	emaj.2014.62	NOUN
emaj-62	284	14	|	|	ADV
emaj-62	284	15	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-62	284	16	accounting	accounting	NOUN
emaj-62	284	17	education	education	NOUN
emaj-62	284	18	approach	approach	NOUN
emaj-62	284	19	in	in	ADP
emaj-62	284	20	the	the	DET
emaj-62	284	21	context	context	NOUN
emaj-62	284	22	of	of	ADP
emaj-62	284	23	new	new	ADJ
emaj-62	284	24	turkish	turkish	ADJ
emaj-62	284	25	commercial	commercial	ADJ
emaj-62	284	26	code	code	NOUN
emaj-62	284	27	and	and	CCONJ
emaj-62	284	28	turkish	turkish	ADJ
emaj-62	284	29	accounting	accounting	NOUN
emaj-62	284	30	standards	standard	NOUN
emaj-62	284	31	emerging	emerge	VERB
emaj-62	284	32	markets	market	NOUN
emaj-62	284	33	journal	journal	NOUN
emaj-62	284	34	|	|	ADV
emaj-62	284	35	p	p	NOUN
emaj-62	284	36	a	a	DET
emaj-62	284	37	g	g	NOUN
emaj-62	284	38	e	e	NOUN
emaj-62	284	39	|81	|81	PROPN
emaj-62	284	40	indecisive	indecisive	ADJ
emaj-62	284	41	,	,	PUNCT
emaj-62	284	42	29.8	29.8	NUM
emaj-62	284	43	%	%	NOUN
emaj-62	284	44	did	do	AUX
emaj-62	284	45	agree	agree	VERB
emaj-62	284	46	and	and	CCONJ
emaj-62	284	47	19.7	19.7	NUM
emaj-62	284	48	%	%	NOUN
emaj-62	284	49	did	do	AUX
emaj-62	284	50	definitely	definitely	ADV
emaj-62	284	51	agree	agree	VERB
emaj-62	284	52	.	.	PUNCT
emaj-62	285	1	figure	figure	VERB
emaj-62	285	2	15	15	NUM
emaj-62	285	3	.	.	PUNCT
emaj-62	286	1	should	should	AUX
emaj-62	286	2	accounting	accounting	VERB
emaj-62	286	3	education	education	NOUN
emaj-62	286	4	value	value	NOUN
emaj-62	286	5	ethical	ethical	ADJ
emaj-62	286	6	concepts	concept	NOUN
emaj-62	286	7	more	more	ADJ
emaj-62	286	8	?	?	PUNCT
emaj-62	287	1	q34	q34	NOUN
emaj-62	287	2	:	:	PUNCT
emaj-62	287	3	should	should	AUX
emaj-62	287	4	group	group	NOUN
emaj-62	287	5	study	study	NOUN
emaj-62	287	6	and	and	CCONJ
emaj-62	287	7	teamwork	teamwork	NOUN
emaj-62	287	8	be	be	AUX
emaj-62	287	9	implemented	implement	VERB
emaj-62	287	10	extensively	extensively	ADV
emaj-62	287	11	for	for	ADP
emaj-62	287	12	accounting	accounting	NOUN
emaj-62	287	13	courses	course	NOUN
emaj-62	287	14	?	?	PUNCT
emaj-62	288	1	here	here	ADV
emaj-62	288	2	,	,	PUNCT
emaj-62	288	3	7.8	7.8	NUM
emaj-62	288	4	%	%	NOUN
emaj-62	288	5	of	of	ADP
emaj-62	288	6	students	student	NOUN
emaj-62	288	7	did	do	AUX
emaj-62	288	8	definitely	definitely	ADV
emaj-62	288	9	agree	agree	VERB
emaj-62	288	10	,	,	PUNCT
emaj-62	288	11	16.2	16.2	NUM
emaj-62	288	12	%	%	NOUN
emaj-62	288	13	did	do	AUX
emaj-62	288	14	agree	agree	VERB
emaj-62	288	15	,	,	PUNCT
emaj-62	288	16	25.1	25.1	NUM
emaj-62	288	17	%	%	NOUN
emaj-62	288	18	were	be	AUX
emaj-62	288	19	indecisive	indecisive	ADJ
emaj-62	288	20	,	,	PUNCT
emaj-62	288	21	32.2	32.2	NUM
emaj-62	288	22	%	%	NOUN
emaj-62	288	23	did	do	AUX
emaj-62	288	24	agree	agree	VERB
emaj-62	288	25	and	and	CCONJ
emaj-62	288	26	18.7	18.7	NUM
emaj-62	288	27	%	%	NOUN
emaj-62	288	28	did	do	AUX
emaj-62	288	29	definitely	definitely	ADV
emaj-62	288	30	agree	agree	VERB
emaj-62	288	31	.	.	PUNCT
emaj-62	289	1	figure	figure	NOUN
emaj-62	289	2	16	16	NUM
emaj-62	289	3	.	.	PUNCT
emaj-62	290	1	should	should	AUX
emaj-62	290	2	group	group	NOUN
emaj-62	290	3	study	study	NOUN
emaj-62	290	4	and	and	CCONJ
emaj-62	290	5	teamwork	teamwork	NOUN
emaj-62	290	6	be	be	AUX
emaj-62	290	7	implemented	implement	VERB
emaj-62	290	8	extensively	extensively	ADV
emaj-62	290	9	for	for	ADP
emaj-62	290	10	accounting	accounting	NOUN
emaj-62	290	11	courses	course	NOUN
emaj-62	290	12	?	?	PUNCT
emaj-62	291	1	q35	q35	NUM
emaj-62	291	2	:	:	PUNCT
emaj-62	291	3	should	should	AUX
emaj-62	291	4	case	case	VERB
emaj-62	291	5	studies	study	NOUN
emaj-62	291	6	and	and	CCONJ
emaj-62	291	7	role	role	NOUN
emaj-62	291	8	playing	playing	NOUN
emaj-62	291	9	be	be	AUX
emaj-62	291	10	implemented	implement	VERB
emaj-62	291	11	extensively	extensively	ADV
emaj-62	291	12	for	for	ADP
emaj-62	291	13	accounting	accounting	NOUN
emaj-62	291	14	courses	course	NOUN
emaj-62	291	15	?	?	PUNCT
emaj-62	292	1	parallel	parallel	ADJ
emaj-62	292	2	to	to	ADP
emaj-62	292	3	responses	response	NOUN
emaj-62	292	4	of	of	ADP
emaj-62	292	5	students	student	NOUN
emaj-62	292	6	,	,	PUNCT
emaj-62	292	7	4.9	4.9	NUM
emaj-62	292	8	%	%	NOUN
emaj-62	292	9	definitely	definitely	ADV
emaj-62	292	10	disagee	disagee	ADJ
emaj-62	292	11	,	,	PUNCT
emaj-62	292	12	11.9	11.9	NUM
emaj-62	292	13	%	%	NOUN
emaj-62	292	14	agree	agree	NOUN
emaj-62	292	15	,	,	PUNCT
emaj-62	292	16	28.1	28.1	NUM
emaj-62	292	17	%	%	NOUN
emaj-62	292	18	is	be	AUX
emaj-62	292	19	indecisive	indecisive	ADJ
emaj-62	292	20	,	,	PUNCT
emaj-62	292	21	31.0	31.0	NUM
emaj-62	292	22	%	%	NOUN
emaj-62	292	23	agree	agree	VERB
emaj-62	292	24	and	and	CCONJ
emaj-62	292	25	24.2	24.2	NUM
emaj-62	292	26	%	%	NOUN
emaj-62	292	27	do	do	AUX
emaj-62	292	28	definitely	definitely	ADV
emaj-62	292	29	agree	agree	VERB
emaj-62	292	30	.	.	PUNCT
emaj-62	293	1	figure	figure	VERB
emaj-62	293	2	17	17	NUM
emaj-62	293	3	.	.	PUNCT
emaj-62	294	1	should	should	AUX
emaj-62	294	2	case	case	VERB
emaj-62	294	3	studies	study	NOUN
emaj-62	294	4	and	and	CCONJ
emaj-62	294	5	role	role	NOUN
emaj-62	294	6	playing	playing	NOUN
emaj-62	294	7	be	be	AUX
emaj-62	294	8	implemented	implement	VERB
emaj-62	294	9	extensively	extensively	ADV
emaj-62	294	10	for	for	ADP
emaj-62	294	11	accounting	accounting	NOUN
emaj-62	294	12	courses	course	NOUN
emaj-62	294	13	?	?	PUNCT
emaj-62	295	1	q37	q37	ADJ
emaj-62	295	2	:	:	PUNCT
emaj-62	295	3	should	should	AUX
emaj-62	295	4	internship	internship	NOUN
emaj-62	295	5	be	be	AUX
emaj-62	295	6	definitely	definitely	ADV
emaj-62	295	7	included	include	VERB
emaj-62	295	8	for	for	ADP
emaj-62	295	9	accounting	accounting	NOUN
emaj-62	295	10	education	education	NOUN
emaj-62	295	11	?	?	PUNCT
emaj-62	296	1	5.3	5.3	NUM
emaj-62	296	2	%	%	NOUN
emaj-62	296	3	of	of	ADP
emaj-62	296	4	students	student	NOUN
emaj-62	296	5	definitely	definitely	ADV
emaj-62	296	6	disagree	disagree	VERB
emaj-62	296	7	,	,	PUNCT
emaj-62	296	8	9.4	9.4	NUM
emaj-62	296	9	%	%	NOUN
emaj-62	296	10	disagree	disagree	NOUN
emaj-62	296	11	,	,	PUNCT
emaj-62	296	12	24.4	24.4	NUM
emaj-62	296	13	%	%	NOUN
emaj-62	296	14	are	be	AUX
emaj-62	296	15	indecisive	indecisive	ADJ
emaj-62	296	16	,	,	PUNCT
emaj-62	296	17	28.1	28.1	NUM
emaj-62	296	18	%	%	NOUN
emaj-62	296	19	agree	agree	VERB
emaj-62	296	20	and	and	CCONJ
emaj-62	296	21	32.9	32.9	NUM
emaj-62	296	22	%	%	NOUN
emaj-62	296	23	do	do	AUX
emaj-62	296	24	definitely	definitely	ADV
emaj-62	296	25	agree	agree	VERB
emaj-62	296	26	.	.	PUNCT
emaj-62	297	1	figure	figure	NOUN
emaj-62	297	2	18	18	NUM
emaj-62	297	3	.	.	PUNCT
emaj-62	298	1	should	should	AUX
emaj-62	298	2	internship	internship	VERB
emaj-62	298	3	be	be	AUX
emaj-62	298	4	definitely	definitely	ADV
emaj-62	298	5	included	include	VERB
emaj-62	298	6	for	for	ADP
emaj-62	298	7	accounting	accounting	NOUN
emaj-62	298	8	education	education	NOUN
emaj-62	298	9	?	?	PUNCT
emaj-62	299	1	v.	v.	ADP
emaj-62	299	2	conclusion	conclusion	NOUN
emaj-62	299	3	the	the	DET
emaj-62	299	4	results	result	NOUN
emaj-62	299	5	of	of	ADP
emaj-62	299	6	our	our	PRON
emaj-62	299	7	research	research	NOUN
emaj-62	299	8	lead	lead	VERB
emaj-62	299	9	us	we	PRON
emaj-62	299	10	to	to	PART
emaj-62	299	11	draw	draw	VERB
emaj-62	299	12	important	important	ADJ
emaj-62	299	13	conclusions	conclusion	NOUN
emaj-62	299	14	.	.	PUNCT
emaj-62	300	1	first	first	ADV
emaj-62	300	2	of	of	ADP
emaj-62	300	3	all	all	PRON
emaj-62	300	4	,	,	PUNCT
emaj-62	300	5	the	the	DET
emaj-62	300	6	study	study	NOUN
emaj-62	300	7	shows	show	VERB
emaj-62	300	8	that	that	SCONJ
emaj-62	300	9	turkish	turkish	ADJ
emaj-62	300	10	commercial	commercial	ADJ
emaj-62	300	11	code	code	NOUN
emaj-62	300	12	and	and	CCONJ
emaj-62	300	13	turkish	turkish	ADJ
emaj-62	300	14	accounting	accounting	NOUN
emaj-62	300	15	standards	standard	NOUN
emaj-62	300	16	do	do	AUX
emaj-62	300	17	volume	volume	VERB
emaj-62	300	18	4	4	NUM
emaj-62	300	19	no	no	DET
emaj-62	300	20	1	1	NUM
emaj-62	300	21	(	(	PUNCT
emaj-62	300	22	2014	2014	NUM
emaj-62	300	23	)	)	PUNCT
emaj-62	300	24	|	|	ADV
emaj-62	300	25	issn	issn	VERB
emaj-62	300	26	2158	2158	NUM
emaj-62	300	27	-	-	SYM
emaj-62	300	28	8708	8708	NUM
emaj-62	300	29	(	(	PUNCT
emaj-62	300	30	online	online	NOUN
emaj-62	300	31	)	)	PUNCT
emaj-62	300	32	|	|	ADV
emaj-62	300	33	doi	doi	X
emaj-62	300	34	10.5195	10.5195	NUM
emaj-62	300	35	/	/	SYM
emaj-62	300	36	emaj.2014.62	emaj.2014.62	NOUN
emaj-62	300	37	|	|	ADV
emaj-62	300	38	http://emaj.pitt.edu	http://emaj.pitt.edu	PROPN
emaj-62	300	39	dr	dr	PROPN
emaj-62	300	40	.	.	PROPN
emaj-62	300	41	cevdet	cevdet	PROPN
emaj-62	300	42	kızıl	kızıl	PROPN
emaj-62	300	43	,	,	PUNCT
emaj-62	300	44	dr	dr	PROPN
emaj-62	300	45	.	.	PROPN
emaj-62	300	46	ayşe	ayşe	PROPN
emaj-62	300	47	tansel	tansel	PROPN
emaj-62	300	48	çetin	çetin	PROPN
emaj-62	300	49	,	,	PUNCT
emaj-62	300	50	ahmed	ahme	VERB
emaj-62	300	51	bulunmaz	bulunmaz	PROPN
emaj-62	300	52	emerging	emerge	VERB
emaj-62	300	53	markets	market	NOUN
emaj-62	300	54	journal	journal	NOUN
emaj-62	301	1	|	|	ADV
emaj-62	301	2	p	p	NOUN
emaj-62	301	3	a	a	DET
emaj-62	301	4	g	g	NOUN
emaj-62	301	5	e	e	NOUN
emaj-62	301	6	|82	|82	NOUN
emaj-62	301	7	not	not	PART
emaj-62	301	8	exist	exist	VERB
emaj-62	301	9	as	as	ADP
emaj-62	301	10	mandatory	mandatory	ADJ
emaj-62	301	11	or	or	CCONJ
emaj-62	301	12	elective	elective	ADJ
emaj-62	301	13	courses	course	NOUN
emaj-62	301	14	in	in	ADP
emaj-62	301	15	the	the	DET
emaj-62	301	16	curriculums	curriculum	NOUN
emaj-62	301	17	of	of	ADP
emaj-62	301	18	universities	university	NOUN
emaj-62	301	19	in	in	ADP
emaj-62	301	20	general	general	ADJ
emaj-62	301	21	.	.	PUNCT
emaj-62	302	1	secondly	secondly	ADV
emaj-62	302	2	,	,	PUNCT
emaj-62	302	3	most	most	ADJ
emaj-62	302	4	of	of	ADP
emaj-62	302	5	the	the	DET
emaj-62	302	6	students	student	NOUN
emaj-62	302	7	believe	believe	VERB
emaj-62	302	8	that	that	SCONJ
emaj-62	302	9	,	,	PUNCT
emaj-62	302	10	it	it	PRON
emaj-62	302	11	will	will	AUX
emaj-62	302	12	be	be	AUX
emaj-62	302	13	beneficial	beneficial	ADJ
emaj-62	302	14	to	to	PART
emaj-62	302	15	include	include	VERB
emaj-62	302	16	courses	course	NOUN
emaj-62	302	17	related	relate	VERB
emaj-62	302	18	to	to	ADP
emaj-62	302	19	turkish	turkish	ADJ
emaj-62	302	20	commercial	commercial	ADJ
emaj-62	302	21	code	code	NOUN
emaj-62	302	22	and	and	CCONJ
emaj-62	302	23	turkish	turkish	ADJ
emaj-62	302	24	accounting	accounting	NOUN
emaj-62	302	25	standards	standard	NOUN
emaj-62	302	26	to	to	ADP
emaj-62	302	27	curriculums	curriculum	NOUN
emaj-62	302	28	of	of	ADP
emaj-62	302	29	universities	university	NOUN
emaj-62	302	30	.	.	PUNCT
emaj-62	303	1	thirdly	thirdly	ADV
emaj-62	303	2	,	,	PUNCT
emaj-62	303	3	students	student	NOUN
emaj-62	303	4	in	in	ADP
emaj-62	303	5	general	general	ADJ
emaj-62	303	6	are	be	AUX
emaj-62	303	7	indecisive	indecisive	ADJ
emaj-62	303	8	about	about	ADP
emaj-62	303	9	the	the	DET
emaj-62	303	10	ratio	ratio	NOUN
emaj-62	303	11	of	of	ADP
emaj-62	303	12	turkish	turkish	ADJ
emaj-62	303	13	commercial	commercial	ADJ
emaj-62	303	14	code	code	NOUN
emaj-62	303	15	and	and	CCONJ
emaj-62	303	16	turkish	turkish	ADJ
emaj-62	303	17	accounting	accounting	NOUN
emaj-62	303	18	standards	standard	NOUN
emaj-62	303	19	courses	course	NOUN
emaj-62	303	20	to	to	ADP
emaj-62	303	21	all	all	DET
emaj-62	303	22	courses	course	NOUN
emaj-62	303	23	in	in	ADP
emaj-62	303	24	the	the	DET
emaj-62	303	25	curriculums	curriculum	NOUN
emaj-62	303	26	.	.	PUNCT
emaj-62	304	1	in	in	ADP
emaj-62	304	2	other	other	ADJ
emaj-62	304	3	words	word	NOUN
emaj-62	304	4	,	,	PUNCT
emaj-62	304	5	they	they	PRON
emaj-62	304	6	can	can	AUX
emaj-62	304	7	not	not	PART
emaj-62	304	8	decide	decide	VERB
emaj-62	304	9	if	if	SCONJ
emaj-62	304	10	the	the	DET
emaj-62	304	11	rate	rate	NOUN
emaj-62	304	12	is	be	AUX
emaj-62	304	13	sufficient	sufficient	ADJ
emaj-62	304	14	of	of	ADP
emaj-62	304	15	not	not	PART
emaj-62	304	16	.	.	PUNCT
emaj-62	305	1	again	again	ADV
emaj-62	305	2	,	,	PUNCT
emaj-62	305	3	university	university	NOUN
emaj-62	305	4	students	student	NOUN
emaj-62	305	5	in	in	ADP
emaj-62	305	6	general	general	ADJ
emaj-62	305	7	can	can	AUX
emaj-62	305	8	not	not	PART
emaj-62	305	9	decide	decide	VERB
emaj-62	305	10	if	if	SCONJ
emaj-62	305	11	turkish	turkish	ADJ
emaj-62	305	12	accounting	accounting	NOUN
emaj-62	305	13	academicians	academician	NOUN
emaj-62	305	14	provide	provide	VERB
emaj-62	305	15	detailed	detailed	ADJ
emaj-62	305	16	information	information	NOUN
emaj-62	305	17	about	about	ADP
emaj-62	305	18	turkish	turkish	ADJ
emaj-62	305	19	commercial	commercial	ADJ
emaj-62	305	20	code	code	NOUN
emaj-62	305	21	and	and	CCONJ
emaj-62	305	22	turkish	turkish	ADJ
emaj-62	305	23	accounting	accounting	NOUN
emaj-62	305	24	standards	standard	NOUN
emaj-62	305	25	in	in	ADP
emaj-62	305	26	the	the	DET
emaj-62	305	27	courses	course	NOUN
emaj-62	305	28	.	.	PUNCT
emaj-62	306	1	a	a	DET
emaj-62	306	2	great	great	ADJ
emaj-62	306	3	majority	majority	NOUN
emaj-62	306	4	of	of	ADP
emaj-62	306	5	university	university	NOUN
emaj-62	306	6	students	student	NOUN
emaj-62	306	7	have	have	AUX
emaj-62	306	8	indicated	indicate	VERB
emaj-62	306	9	that	that	SCONJ
emaj-62	306	10	,	,	PUNCT
emaj-62	306	11	it	it	PRON
emaj-62	306	12	is	be	AUX
emaj-62	306	13	advantageous	advantageous	ADJ
emaj-62	306	14	for	for	SCONJ
emaj-62	306	15	them	they	PRON
emaj-62	306	16	to	to	PART
emaj-62	306	17	gather	gather	VERB
emaj-62	306	18	a	a	DET
emaj-62	306	19	deep	deep	ADJ
emaj-62	306	20	knowledge	knowledge	NOUN
emaj-62	306	21	of	of	ADP
emaj-62	306	22	turkish	turkish	ADJ
emaj-62	306	23	accounting	accounting	NOUN
emaj-62	306	24	standards	standard	NOUN
emaj-62	306	25	and	and	CCONJ
emaj-62	306	26	turkish	turkish	ADJ
emaj-62	306	27	auditing	auditing	NOUN
emaj-62	306	28	standards	standard	NOUN
emaj-62	306	29	in	in	ADP
emaj-62	306	30	the	the	DET
emaj-62	306	31	courses	course	NOUN
emaj-62	306	32	.	.	PUNCT
emaj-62	307	1	then	then	ADV
emaj-62	307	2	,	,	PUNCT
emaj-62	307	3	a	a	DET
emaj-62	307	4	high	high	ADJ
emaj-62	307	5	percentage	percentage	NOUN
emaj-62	307	6	of	of	ADP
emaj-62	307	7	students	student	NOUN
emaj-62	307	8	have	have	AUX
emaj-62	307	9	stated	state	VERB
emaj-62	307	10	that	that	SCONJ
emaj-62	307	11	they	they	PRON
emaj-62	307	12	are	be	AUX
emaj-62	307	13	indecisive	indecisive	ADJ
emaj-62	307	14	about	about	ADP
emaj-62	307	15	the	the	DET
emaj-62	307	16	fact	fact	NOUN
emaj-62	307	17	that	that	SCONJ
emaj-62	307	18	they	they	PRON
emaj-62	307	19	are	be	AUX
emaj-62	307	20	getting	get	VERB
emaj-62	307	21	detailed	detailed	ADJ
emaj-62	307	22	information	information	NOUN
emaj-62	307	23	on	on	ADP
emaj-62	307	24	turkish	turkish	ADJ
emaj-62	307	25	accounting	accounting	NOUN
emaj-62	307	26	standards	standard	NOUN
emaj-62	307	27	and	and	CCONJ
emaj-62	307	28	turkish	turkish	ADJ
emaj-62	307	29	auditing	auditing	NOUN
emaj-62	307	30	standards	standard	NOUN
emaj-62	307	31	in	in	ADP
emaj-62	307	32	their	their	PRON
emaj-62	307	33	courses	course	NOUN
emaj-62	307	34	.	.	PUNCT
emaj-62	308	1	furthermore	furthermore	ADV
emaj-62	308	2	,	,	PUNCT
emaj-62	308	3	a	a	DET
emaj-62	308	4	great	great	ADJ
emaj-62	308	5	number	number	NOUN
emaj-62	308	6	of	of	ADP
emaj-62	308	7	students	student	NOUN
emaj-62	308	8	have	have	AUX
emaj-62	308	9	emphasized	emphasize	VERB
emaj-62	308	10	that	that	SCONJ
emaj-62	308	11	,	,	PUNCT
emaj-62	308	12	they	they	PRON
emaj-62	308	13	should	should	AUX
emaj-62	308	14	be	be	AUX
emaj-62	308	15	familiar	familiar	ADJ
emaj-62	308	16	with	with	ADP
emaj-62	308	17	professional	professional	ADJ
emaj-62	308	18	accounting	accounting	NOUN
emaj-62	308	19	standards	standard	NOUN
emaj-62	308	20	and	and	CCONJ
emaj-62	308	21	auditing	auditing	NOUN
emaj-62	308	22	standards	standard	NOUN
emaj-62	308	23	through	through	ADP
emaj-62	308	24	their	their	PRON
emaj-62	308	25	education	education	NOUN
emaj-62	308	26	.	.	PUNCT
emaj-62	309	1	in	in	ADP
emaj-62	309	2	addition	addition	NOUN
emaj-62	309	3	,	,	PUNCT
emaj-62	309	4	parallel	parallel	ADJ
emaj-62	309	5	to	to	ADP
emaj-62	309	6	thoughts	thought	NOUN
emaj-62	309	7	and	and	CCONJ
emaj-62	309	8	perceptions	perception	NOUN
emaj-62	309	9	of	of	ADP
emaj-62	309	10	most	most	ADJ
emaj-62	309	11	students	student	NOUN
emaj-62	309	12	in	in	ADP
emaj-62	309	13	turkey	turkey	NOUN
emaj-62	309	14	,	,	PUNCT
emaj-62	309	15	financial	financial	ADJ
emaj-62	309	16	(	(	PUNCT
emaj-62	309	17	general	general	ADJ
emaj-62	309	18	)	)	PUNCT
emaj-62	309	19	accounting	accounting	NOUN
emaj-62	309	20	courses	course	NOUN
emaj-62	309	21	do	do	AUX
emaj-62	309	22	include	include	VERB
emaj-62	309	23	some	some	DET
emaj-62	309	24	topics	topic	NOUN
emaj-62	309	25	and	and	CCONJ
emaj-62	309	26	elements	element	NOUN
emaj-62	309	27	of	of	ADP
emaj-62	309	28	international	international	ADJ
emaj-62	309	29	accounting	accounting	NOUN
emaj-62	309	30	.	.	PUNCT
emaj-62	310	1	moreover	moreover	ADV
emaj-62	310	2	,	,	PUNCT
emaj-62	310	3	most	most	ADJ
emaj-62	310	4	of	of	ADP
emaj-62	310	5	the	the	DET
emaj-62	310	6	students	student	NOUN
emaj-62	310	7	in	in	ADP
emaj-62	310	8	turkey	turkey	PROPN
emaj-62	310	9	underlined	underline	VERB
emaj-62	310	10	the	the	DET
emaj-62	310	11	fact	fact	NOUN
emaj-62	310	12	that	that	SCONJ
emaj-62	310	13	,	,	PUNCT
emaj-62	310	14	contemporary	contemporary	ADJ
emaj-62	310	15	accounting	accounting	NOUN
emaj-62	310	16	issues	issue	NOUN
emaj-62	310	17	and	and	CCONJ
emaj-62	310	18	topics	topic	NOUN
emaj-62	310	19	are	be	AUX
emaj-62	310	20	discussed	discuss	VERB
emaj-62	310	21	in	in	ADP
emaj-62	310	22	classrooms	classroom	NOUN
emaj-62	310	23	.	.	PUNCT
emaj-62	311	1	after	after	ADP
emaj-62	311	2	that	that	PRON
emaj-62	311	3	,	,	PUNCT
emaj-62	311	4	a	a	DET
emaj-62	311	5	high	high	ADJ
emaj-62	311	6	majority	majority	NOUN
emaj-62	311	7	of	of	ADP
emaj-62	311	8	univerity	univerity	PROPN
emaj-62	311	9	students	student	NOUN
emaj-62	311	10	in	in	ADP
emaj-62	311	11	turkey	turkey	NOUN
emaj-62	311	12	have	have	AUX
emaj-62	311	13	pointed	point	VERB
emaj-62	311	14	out	out	ADP
emaj-62	311	15	that	that	SCONJ
emaj-62	311	16	,	,	PUNCT
emaj-62	311	17	they	they	PRON
emaj-62	311	18	believe	believe	VERB
emaj-62	311	19	accounting	accounting	NOUN
emaj-62	311	20	education	education	NOUN
emaj-62	311	21	should	should	AUX
emaj-62	311	22	focus	focus	VERB
emaj-62	311	23	on	on	ADP
emaj-62	311	24	national	national	ADJ
emaj-62	311	25	and	and	CCONJ
emaj-62	311	26	international	international	ADJ
emaj-62	311	27	exams	exam	NOUN
emaj-62	311	28	designed	design	VERB
emaj-62	311	29	for	for	ADP
emaj-62	311	30	employment	employment	NOUN
emaj-62	311	31	opportunities	opportunity	NOUN
emaj-62	311	32	.	.	PUNCT
emaj-62	312	1	next	next	ADV
emaj-62	312	2	,	,	PUNCT
emaj-62	312	3	most	most	ADJ
emaj-62	312	4	of	of	ADP
emaj-62	312	5	the	the	DET
emaj-62	312	6	students	student	NOUN
emaj-62	312	7	have	have	AUX
emaj-62	312	8	mentioned	mention	VERB
emaj-62	312	9	that	that	SCONJ
emaj-62	312	10	,	,	PUNCT
emaj-62	312	11	accounting	account	VERB
emaj-62	312	12	education	education	NOUN
emaj-62	312	13	should	should	AUX
emaj-62	312	14	focus	focus	VERB
emaj-62	312	15	more	more	ADV
emaj-62	312	16	on	on	ADP
emaj-62	312	17	analysis	analysis	NOUN
emaj-62	312	18	and	and	CCONJ
emaj-62	312	19	interpretation	interpretation	NOUN
emaj-62	312	20	compared	compare	VERB
emaj-62	312	21	to	to	ADP
emaj-62	312	22	recording	recording	NOUN
emaj-62	312	23	of	of	ADP
emaj-62	312	24	transactions	transaction	NOUN
emaj-62	312	25	.	.	PUNCT
emaj-62	313	1	plus	plus	CCONJ
emaj-62	313	2	,	,	PUNCT
emaj-62	313	3	a	a	DET
emaj-62	313	4	high	high	ADJ
emaj-62	313	5	ratio	ratio	NOUN
emaj-62	313	6	of	of	ADP
emaj-62	313	7	students	student	NOUN
emaj-62	313	8	have	have	AUX
emaj-62	313	9	stressed	stress	VERB
emaj-62	313	10	that	that	SCONJ
emaj-62	313	11	,	,	PUNCT
emaj-62	313	12	they	they	PRON
emaj-62	313	13	believe	believe	VERB
emaj-62	313	14	the	the	DET
emaj-62	313	15	accounting	accounting	NOUN
emaj-62	313	16	education	education	NOUN
emaj-62	313	17	should	should	AUX
emaj-62	313	18	focus	focus	VERB
emaj-62	313	19	more	more	ADV
emaj-62	313	20	on	on	ADP
emaj-62	313	21	the	the	DET
emaj-62	313	22	ethical	ethical	ADJ
emaj-62	313	23	concepts	concept	NOUN
emaj-62	313	24	.	.	PUNCT
emaj-62	314	1	thus	thus	ADV
emaj-62	314	2	,	,	PUNCT
emaj-62	314	3	according	accord	VERB
emaj-62	314	4	to	to	ADP
emaj-62	314	5	most	most	ADJ
emaj-62	314	6	university	university	NOUN
emaj-62	314	7	students	student	NOUN
emaj-62	314	8	in	in	ADP
emaj-62	314	9	turkey	turkey	PROPN
emaj-62	314	10	,	,	PUNCT
emaj-62	314	11	the	the	DET
emaj-62	314	12	ethical	ethical	ADJ
emaj-62	314	13	dimension	dimension	NOUN
emaj-62	314	14	in	in	ADP
emaj-62	314	15	accounting	accounting	NOUN
emaj-62	314	16	courses	course	NOUN
emaj-62	314	17	are	be	AUX
emaj-62	314	18	not	not	PART
emaj-62	314	19	discussed	discuss	VERB
emaj-62	314	20	adequately	adequately	ADV
emaj-62	314	21	.	.	PUNCT
emaj-62	315	1	then	then	ADV
emaj-62	315	2	,	,	PUNCT
emaj-62	315	3	most	most	ADJ
emaj-62	315	4	university	university	NOUN
emaj-62	315	5	students	student	NOUN
emaj-62	315	6	in	in	ADP
emaj-62	315	7	turkey	turkey	PROPN
emaj-62	315	8	think	think	VERB
emaj-62	315	9	that	that	SCONJ
emaj-62	315	10	,	,	PUNCT
emaj-62	315	11	education	education	NOUN
emaj-62	315	12	technique	technique	NOUN
emaj-62	315	13	based	base	VERB
emaj-62	315	14	on	on	ADP
emaj-62	315	15	cases	case	NOUN
emaj-62	315	16	and	and	CCONJ
emaj-62	315	17	role	role	NOUN
emaj-62	315	18	playing	playing	NOUN
emaj-62	315	19	should	should	AUX
emaj-62	315	20	be	be	AUX
emaj-62	315	21	implemented	implement	VERB
emaj-62	315	22	more	more	ADV
emaj-62	315	23	through	through	ADP
emaj-62	315	24	accounting	accounting	NOUN
emaj-62	315	25	courses	course	NOUN
emaj-62	315	26	.	.	PUNCT
emaj-62	316	1	finally	finally	ADV
emaj-62	316	2	,	,	PUNCT
emaj-62	316	3	according	accord	VERB
emaj-62	316	4	to	to	ADP
emaj-62	316	5	most	most	ADJ
emaj-62	316	6	university	university	NOUN
emaj-62	316	7	students	student	NOUN
emaj-62	316	8	in	in	ADP
emaj-62	316	9	turkey	turkey	NOUN
emaj-62	316	10	,	,	PUNCT
emaj-62	316	11	internship	internship	NOUN
emaj-62	316	12	is	be	AUX
emaj-62	316	13	an	an	DET
emaj-62	316	14	essential	essential	ADJ
emaj-62	316	15	part	part	NOUN
emaj-62	316	16	of	of	ADP
emaj-62	316	17	accounting	accounting	NOUN
emaj-62	316	18	education	education	NOUN
emaj-62	316	19	.	.	PUNCT
emaj-62	317	1	vi	vi	X
emaj-62	317	2	.	.	NOUN
emaj-62	317	3	limitations	limitation	NOUN
emaj-62	317	4	and	and	CCONJ
emaj-62	317	5	recommendations	recommendation	NOUN
emaj-62	317	6	for	for	ADP
emaj-62	317	7	future	future	ADJ
emaj-62	317	8	research	research	NOUN
emaj-62	317	9	although	although	SCONJ
emaj-62	317	10	the	the	DET
emaj-62	317	11	sample	sample	NOUN
emaj-62	317	12	of	of	ADP
emaj-62	317	13	our	our	PRON
emaj-62	317	14	research	research	NOUN
emaj-62	317	15	includes	include	VERB
emaj-62	317	16	513	513	NUM
emaj-62	317	17	respondents	respondent	NOUN
emaj-62	317	18	from	from	ADP
emaj-62	317	19	9	9	NUM
emaj-62	317	20	different	different	ADJ
emaj-62	317	21	universities	university	NOUN
emaj-62	317	22	,	,	PUNCT
emaj-62	317	23	we	we	PRON
emaj-62	317	24	believe	believe	VERB
emaj-62	317	25	that	that	SCONJ
emaj-62	317	26	the	the	DET
emaj-62	317	27	researchers	researcher	NOUN
emaj-62	317	28	can	can	AUX
emaj-62	317	29	study	study	VERB
emaj-62	317	30	a	a	DET
emaj-62	317	31	larger	large	ADJ
emaj-62	317	32	sample	sample	NOUN
emaj-62	317	33	in	in	ADP
emaj-62	317	34	the	the	DET
emaj-62	317	35	future	future	NOUN
emaj-62	317	36	since	since	SCONJ
emaj-62	317	37	the	the	DET
emaj-62	317	38	number	number	NOUN
emaj-62	317	39	of	of	ADP
emaj-62	317	40	turkish	turkish	ADJ
emaj-62	317	41	state	state	NOUN
emaj-62	317	42	and	and	CCONJ
emaj-62	317	43	private	private	ADJ
emaj-62	317	44	universities	university	NOUN
emaj-62	317	45	has	have	AUX
emaj-62	317	46	increased	increase	VERB
emaj-62	317	47	tremendously	tremendously	ADV
emaj-62	317	48	in	in	ADP
emaj-62	317	49	the	the	DET
emaj-62	317	50	recent	recent	ADJ
emaj-62	317	51	years	year	NOUN
emaj-62	317	52	.	.	PUNCT
emaj-62	318	1	also	also	ADV
emaj-62	318	2	,	,	PUNCT
emaj-62	318	3	similar	similar	ADJ
emaj-62	318	4	researches	research	NOUN
emaj-62	318	5	can	can	AUX
emaj-62	318	6	be	be	AUX
emaj-62	318	7	run	run	VERB
emaj-62	318	8	on	on	ADP
emaj-62	318	9	academicians	academician	NOUN
emaj-62	318	10	teaching	teach	VERB
emaj-62	318	11	accounting	accounting	NOUN
emaj-62	318	12	,	,	PUNCT
emaj-62	318	13	big4	big4	NOUN
emaj-62	318	14	auditing	auditing	NOUN
emaj-62	318	15	firms	firm	NOUN
emaj-62	318	16	,	,	PUNCT
emaj-62	318	17	cpas	cpa	NOUN
emaj-62	318	18	,	,	PUNCT
emaj-62	318	19	private	private	ADJ
emaj-62	318	20	sector	sector	NOUN
emaj-62	318	21	and	and	CCONJ
emaj-62	318	22	state	state	NOUN
emaj-62	318	23	sector	sector	NOUN
emaj-62	318	24	accounting	accounting	NOUN
emaj-62	318	25	employees	employee	NOUN
emaj-62	318	26	to	to	PART
emaj-62	318	27	gather	gather	VERB
emaj-62	318	28	a	a	DET
emaj-62	318	29	wider	wide	ADJ
emaj-62	318	30	perspective	perspective	NOUN
emaj-62	318	31	of	of	ADP
emaj-62	318	32	issue	issue	NOUN
emaj-62	318	33	.	.	PUNCT
emaj-62	319	1	references	reference	NOUN
emaj-62	319	2	adhikari	adhikari	PROPN
emaj-62	319	3	,	,	PUNCT
emaj-62	319	4	a.	a.	PROPN
emaj-62	319	5	,	,	PUNCT
emaj-62	319	6	flanigan	flanigan	PROPN
emaj-62	319	7	,	,	PUNCT
emaj-62	319	8	m.a	m.a	PROPN
emaj-62	319	9	.	.	PROPN
emaj-62	319	10	,	,	PUNCT
emaj-62	319	11	tondkar	tondkar	PROPN
emaj-62	319	12	,	,	PUNCT
emaj-62	319	13	r.h	r.h	PROPN
emaj-62	319	14	.	.	PROPN
emaj-62	319	15	(	(	PUNCT
emaj-62	319	16	1999	1999	NUM
emaj-62	319	17	)	)	PUNCT
emaj-62	319	18	.	.	PUNCT
emaj-62	320	1	“	"	PUNCT
emaj-62	320	2	a	a	DET
emaj-62	320	3	survey	survey	NOUN
emaj-62	320	4	of	of	ADP
emaj-62	320	5	international	international	ADJ
emaj-62	320	6	accounting	accounting	NOUN
emaj-62	320	7	education	education	NOUN
emaj-62	320	8	in	in	ADP
emaj-62	320	9	the	the	DET
emaj-62	320	10	us	us	PROPN
emaj-62	320	11	and	and	CCONJ
emaj-62	320	12	some	some	DET
emaj-62	320	13	other	other	ADJ
emaj-62	320	14	countries	country	NOUN
emaj-62	320	15	”	"	PUNCT
emaj-62	320	16	,	,	PUNCT
emaj-62	320	17	journal	journal	NOUN
emaj-62	320	18	of	of	ADP
emaj-62	320	19	accounting	accounting	NOUN
emaj-62	320	20	education	education	NOUN
emaj-62	320	21	.	.	PUNCT
emaj-62	321	1	aicpa	aicpa	PROPN
emaj-62	321	2	(	(	PUNCT
emaj-62	321	3	1998	1998	NUM
emaj-62	321	4	)	)	PUNCT
emaj-62	321	5	.	.	PUNCT
emaj-62	322	1	“	"	PUNCT
emaj-62	322	2	the	the	DET
emaj-62	322	3	cpa	cpa	PROPN
emaj-62	322	4	vision	vision	PROPN
emaj-62	322	5	project	project	PROPN
emaj-62	322	6	”	"	PUNCT
emaj-62	322	7	.	.	PUNCT
emaj-62	323	1	aktaş	aktaş	PROPN
emaj-62	323	2	,	,	PUNCT
emaj-62	323	3	r.	r.	PROPN
emaj-62	323	4	(	(	PUNCT
emaj-62	323	5	2013	2013	NUM
emaj-62	323	6	)	)	PUNCT
emaj-62	323	7	.	.	PUNCT
emaj-62	324	1	“	"	PUNCT
emaj-62	324	2	i̇lke	i̇lke	PROPN
emaj-62	324	3	temelli	temelli	PROPN
emaj-62	324	4	finansal	finansal	NOUN
emaj-62	324	5	raporlama	raporlama	NOUN
emaj-62	324	6	standartları	standartları	PROPN
emaj-62	324	7	nasıl	nasıl	VERB
emaj-62	324	8	öğretilmeli	öğretilmeli	ADV
emaj-62	324	9	?	?	PUNCT
emaj-62	325	1	tfrs	tfrs	NOUN
emaj-62	325	2	10	10	NUM
emaj-62	325	3	–	–	PUNCT
emaj-62	325	4	konsolide	konsolide	NOUN
emaj-62	325	5	finansal	finansal	PROPN
emaj-62	325	6	tablolar	tablolar	PROPN
emaj-62	325	7	standardı	standardı	NOUN
emaj-62	325	8	örneği	örneği	NOUN
emaj-62	325	9	”	"	PUNCT
emaj-62	325	10	,	,	PUNCT
emaj-62	325	11	mali	mali	PROPN
emaj-62	325	12	çözüm	çözüm	PROPN
emaj-62	325	13	dergisi	dergisi	PROPN
emaj-62	325	14	,	,	PUNCT
emaj-62	325	15	ocak	ocak	NOUN
emaj-62	325	16	-	-	PUNCT
emaj-62	325	17	şubat	şubat	NOUN
emaj-62	325	18	2013	2013	NUM
emaj-62	325	19	,	,	PUNCT
emaj-62	325	20	pp	pp	ADJ
emaj-62	325	21	.	.	PUNCT
emaj-62	326	1	133	133	NUM
emaj-62	326	2	-	-	SYM
emaj-62	326	3	168	168	NUM
emaj-62	326	4	.	.	PUNCT
emaj-62	327	1	aljifri	aljifri	PROPN
emaj-62	327	2	,	,	PUNCT
emaj-62	327	3	k.	k.	PROPN
emaj-62	327	4	,	,	PUNCT
emaj-62	327	5	khasharmeh	khasharmeh	PROPN
emaj-62	327	6	,	,	PUNCT
emaj-62	327	7	h.	h.	PROPN
emaj-62	327	8	(	(	PUNCT
emaj-62	327	9	2006	2006	NUM
emaj-62	327	10	)	)	PUNCT
emaj-62	327	11	“	"	PUNCT
emaj-62	327	12	an	an	DET
emaj-62	327	13	investigation	investigation	NOUN
emaj-62	327	14	into	into	ADP
emaj-62	327	15	the	the	DET
emaj-62	327	16	suitability	suitability	NOUN
emaj-62	327	17	of	of	ADP
emaj-62	327	18	the	the	DET
emaj-62	327	19	international	international	ADJ
emaj-62	327	20	accounting	accounting	NOUN
emaj-62	327	21	standards	standard	NOUN
emaj-62	327	22	to	to	ADP
emaj-62	327	23	the	the	DET
emaj-62	327	24	united	united	PROPN
emaj-62	327	25	arab	arab	PROPN
emaj-62	327	26	emirates	emirates	PROPN
emaj-62	327	27	environment	environment	PROPN
emaj-62	327	28	”	"	PUNCT
emaj-62	327	29	,	,	PUNCT
emaj-62	327	30	international	international	ADJ
emaj-62	327	31	business	business	NOUN
emaj-62	327	32	review	review	PROPN
emaj-62	327	33	,	,	PUNCT
emaj-62	327	34	vol	vol	NOUN
emaj-62	327	35	.	.	PROPN
emaj-62	327	36	15	15	NUM
emaj-62	327	37	,	,	PUNCT
emaj-62	327	38	no	no	INTJ
emaj-62	327	39	.	.	NOUN
emaj-62	327	40	5	5	NUM
emaj-62	327	41	,	,	PUNCT
emaj-62	327	42	pp	pp	ADJ
emaj-62	327	43	.	.	PUNCT
emaj-62	328	1	505	505	NUM
emaj-62	328	2	-	-	SYM
emaj-62	328	3	526	526	NUM
emaj-62	328	4	.	.	PUNCT
emaj-62	328	5	ayboğa	ayboğa	NOUN
emaj-62	328	6	,	,	PUNCT
emaj-62	328	7	h.	h.	PROPN
emaj-62	328	8	(	(	PUNCT
emaj-62	328	9	2002	2002	NUM
emaj-62	328	10	)	)	PUNCT
emaj-62	328	11	.	.	PUNCT
emaj-62	329	1	“	"	PUNCT
emaj-62	329	2	globalleşme	globalleşme	VERB
emaj-62	329	3	sürecinde	sürecinde	ADJ
emaj-62	329	4	muhasebe	muhasebe	NOUN
emaj-62	329	5	alanındaki	alanındaki	NOUN
emaj-62	329	6	gelişmelere	gelişmelere	VERB
emaj-62	329	7	ülkemizin	ülkemizin	NOUN
emaj-62	329	8	uyumu	uyumu	PROPN
emaj-62	329	9	”	"	PUNCT
emaj-62	329	10	,	,	PUNCT
emaj-62	329	11	balıkesir	balıkesir	NOUN
emaj-62	329	12	üniversitesi	üniversitesi	PROPN
emaj-62	329	13	sosyal	sosyal	PROPN
emaj-62	329	14	bilimler	bilimler	PROPN
emaj-62	329	15	dergisi	dergisi	PROPN
emaj-62	329	16	,	,	PUNCT
emaj-62	329	17	http://www.sbe.balikesir.edu.tr/dergi/edergi/c5s8/makale/	http://www.sbe.balikesir.edu.tr/dergi/edergi/c5s8/makale/	NUM
emaj-62	329	18	c5s8m3.pdf	c5s8m3.pdf	NUM
emaj-62	329	19	ballas	ballas	PROPN
emaj-62	329	20	,	,	PUNCT
emaj-62	329	21	a.	a.	PROPN
emaj-62	329	22	,	,	PUNCT
emaj-62	329	23	d.	d.	PROPN
emaj-62	329	24	skoutela	skoutela	PROPN
emaj-62	329	25	,	,	PUNCT
emaj-62	329	26	and	and	CCONJ
emaj-62	329	27	c.	c.	PROPN
emaj-62	329	28	tzovas	tzovas	PROPN
emaj-62	329	29	.	.	PUNCT
emaj-62	330	1	(	(	PUNCT
emaj-62	330	2	2010	2010	NUM
emaj-62	330	3	)	)	PUNCT
emaj-62	330	4	.	.	PUNCT
emaj-62	331	1	“	"	PUNCT
emaj-62	331	2	the	the	DET
emaj-62	331	3	relevance	relevance	NOUN
emaj-62	331	4	of	of	ADP
emaj-62	331	5	ifrs	ifrs	PROPN
emaj-62	331	6	to	to	ADP
emaj-62	331	7	an	an	DET
emaj-62	331	8	emerging	emerge	VERB
emaj-62	331	9	market	market	NOUN
emaj-62	331	10	:	:	PUNCT
emaj-62	331	11	evidence	evidence	NOUN
emaj-62	331	12	from	from	ADP
emaj-62	331	13	greece	greece	PROPN
emaj-62	331	14	”	"	PUNCT
emaj-62	331	15	.	.	PUNCT
emaj-62	332	1	managerial	managerial	ADJ
emaj-62	332	2	finance	finance	NOUN
emaj-62	332	3	,	,	PUNCT
emaj-62	332	4	vol	vol	NOUN
emaj-62	332	5	.	.	PROPN
emaj-62	333	1	36	36	NUM
emaj-62	333	2	issue	issue	NOUN
emaj-62	333	3	:	:	PUNCT
emaj-62	333	4	11	11	NUM
emaj-62	333	5	,	,	PUNCT
emaj-62	333	6	pp	pp	ADJ
emaj-62	333	7	.	.	PUNCT
emaj-62	334	1	931	931	NUM
emaj-62	334	2	-	-	SYM
emaj-62	334	3	948	948	NUM
emaj-62	334	4	.	.	PUNCT
emaj-62	334	5	black	black	ADJ
emaj-62	334	6	,	,	PUNCT
emaj-62	334	7	b.s	b.s	PROPN
emaj-62	334	8	.	.	PROPN
emaj-62	334	9	,	,	PUNCT
emaj-62	334	10	de	de	X
emaj-62	334	11	carvalho	carvalho	PROPN
emaj-62	334	12	,	,	PUNCT
emaj-62	334	13	a.g	a.g	PROPN
emaj-62	334	14	.	.	PROPN
emaj-62	334	15	,	,	PUNCT
emaj-62	334	16	gorga	gorga	PROPN
emaj-62	334	17	,	,	PUNCT
emaj-62	334	18	e.	e.	PROPN
emaj-62	334	19	(	(	PUNCT
emaj-62	334	20	2010	2010	NUM
emaj-62	334	21	)	)	PUNCT
emaj-62	334	22	.	.	PUNCT
emaj-62	335	1	“	"	PUNCT
emaj-62	335	2	corporate	corporate	ADJ
emaj-62	335	3	governance	governance	NOUN
emaj-62	335	4	in	in	ADP
emaj-62	335	5	brazil	brazil	PROPN
emaj-62	335	6	”	"	PUNCT
emaj-62	335	7	,	,	PUNCT
emaj-62	335	8	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1152	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1152	PROPN
emaj-62	335	9	454	454	NUM
emaj-62	335	10	bui	bui	NOUN
emaj-62	335	11	,	,	PUNCT
emaj-62	335	12	b	b	NOUN
emaj-62	335	13	and	and	CCONJ
emaj-62	335	14	porter	porter	NOUN
emaj-62	335	15	,	,	PUNCT
emaj-62	335	16	b.	b.	PROPN
emaj-62	335	17	(	(	PUNCT
emaj-62	335	18	2010	2010	NUM
emaj-62	335	19	)	)	PUNCT
emaj-62	335	20	,	,	PUNCT
emaj-62	335	21	the	the	DET
emaj-62	335	22	expectationperformance	expectationperformance	NOUN
emaj-62	335	23	gap	gap	NOUN
emaj-62	335	24	in	in	ADP
emaj-62	335	25	accounting	accounting	NOUN
emaj-62	335	26	education	education	NOUN
emaj-62	335	27	:	:	PUNCT
emaj-62	335	28	an	an	DET
emaj-62	335	29	exploratory	exploratory	ADJ
emaj-62	335	30	study	study	NOUN
emaj-62	335	31	.	.	PUNCT
emaj-62	336	1	accounting	accounting	NOUN
emaj-62	336	2	education	education	NOUN
emaj-62	336	3	:	:	PUNCT
emaj-62	336	4	an	an	DET
emaj-62	336	5	international	international	ADJ
emaj-62	336	6	journal	journal	NOUN
emaj-62	336	7	,	,	PUNCT
emaj-62	336	8	19	19	NUM
emaj-62	336	9	(	(	PUNCT
emaj-62	336	10	1	1	NUM
emaj-62	336	11	-	-	SYM
emaj-62	336	12	2	2	NUM
emaj-62	336	13	)	)	PUNCT
emaj-62	336	14	,	,	PUNCT
emaj-62	337	1	pp	pp	ADP
emaj-62	337	2	.	.	PUNCT
emaj-62	338	1	23	23	NUM
emaj-62	338	2	-	-	SYM
emaj-62	338	3	50	50	NUM
emaj-62	338	4	.	.	PUNCT
emaj-62	339	1	coetzee	coetzee	PROPN
emaj-62	339	2	,	,	PUNCT
emaj-62	339	3	s.a	s.a	PROPN
emaj-62	339	4	.	.	PROPN
emaj-62	339	5	,	,	PUNCT
emaj-62	339	6	schmulian	schmulian	PROPN
emaj-62	339	7	,	,	PUNCT
emaj-62	339	8	a.	a.	NOUN
emaj-62	339	9	(	(	PUNCT
emaj-62	339	10	2012	2012	NUM
emaj-62	339	11	)	)	PUNCT
emaj-62	339	12	.	.	PUNCT
emaj-62	340	1	“	"	PUNCT
emaj-62	340	2	a	a	DET
emaj-62	340	3	critical	critical	ADJ
emaj-62	340	4	analysis	analysis	NOUN
emaj-62	340	5	of	of	ADP
emaj-62	340	6	the	the	DET
emaj-62	340	7	pedagogical	pedagogical	ADJ
emaj-62	340	8	approach	approach	NOUN
emaj-62	340	9	employed	employ	VERB
emaj-62	340	10	in	in	ADP
emaj-62	340	11	an	an	DET
emaj-62	340	12	introductory	introductory	ADJ
emaj-62	340	13	course	course	NOUN
emaj-62	340	14	to	to	ADP
emaj-62	340	15	ifrs	ifrs	PROPN
emaj-62	340	16	”	"	PUNCT
emaj-62	340	17	,	,	PUNCT
emaj-62	340	18	issues	issue	NOUN
emaj-62	340	19	in	in	ADP
emaj-62	340	20	accounting	accounting	NOUN
emaj-62	340	21	education	education	NOUN
emaj-62	340	22	,	,	PUNCT
emaj-62	340	23	vol	vol	NOUN
emaj-62	340	24	.	.	PROPN
emaj-62	340	25	27	27	NUM
emaj-62	340	26	,	,	PUNCT
emaj-62	340	27	no	no	INTJ
emaj-62	340	28	:	:	PUNCT
emaj-62	340	29	1	1	NUM
emaj-62	340	30	:	:	PUNCT
emaj-62	340	31	pp.83–100	pp.83–100	PROPN
emaj-62	340	32	.	.	PUNCT
emaj-62	341	1	demir	demir	PROPN
emaj-62	341	2	,	,	PUNCT
emaj-62	341	3	v.	v.	PROPN
emaj-62	341	4	,	,	PUNCT
emaj-62	341	5	öztek	öztek	PROPN
emaj-62	341	6	süer	süer	PROPN
emaj-62	341	7	,	,	PUNCT
emaj-62	341	8	ö.	ö.	PROPN
emaj-62	341	9	(	(	PUNCT
emaj-62	341	10	2006	2006	NUM
emaj-62	341	11	)	)	PUNCT
emaj-62	341	12	.	.	PUNCT
emaj-62	342	1	“	"	PUNCT
emaj-62	342	2	avrupa	avrupa	ADJ
emaj-62	342	3	birliği’ne	birliği’ne	PROPN
emaj-62	342	4	giriş	giriş	NOUN
emaj-62	342	5	sürecinin	sürecinin	PROPN
emaj-62	342	6	türkiye’deki	türkiye’deki	PROPN
emaj-62	342	7	muhasebe	muhasebe	VERB
emaj-62	342	8	eğitimine	eğitimine	ADJ
emaj-62	342	9	etkileri	etkileri	PROPN
emaj-62	342	10	”	"	PUNCT
emaj-62	342	11	,	,	PUNCT
emaj-62	342	12	muhasebe	muhasebe	NOUN
emaj-62	342	13	ve	ve	AUX
emaj-62	342	14	denetime	denetime	NOUN
emaj-62	342	15	bakış	bakış	PROPN
emaj-62	342	16	dergisi	dergisi	PROPN
emaj-62	342	17	,	,	PUNCT
emaj-62	342	18	türmob	türmob	PROPN
emaj-62	342	19	yayını	yayını	PROPN
emaj-62	342	20	,	,	PUNCT
emaj-62	342	21	no	no	INTJ
emaj-62	342	22	:	:	PUNCT
emaj-62	342	23	20	20	NUM
emaj-62	342	24	,	,	PUNCT
emaj-62	342	25	31	31	NUM
emaj-62	342	26	-	-	SYM
emaj-62	342	27	44	44	NUM
emaj-62	342	28	.	.	PUNCT
emaj-62	343	1	durak	durak	PROPN
emaj-62	343	2	,	,	PUNCT
emaj-62	343	3	g.	g.	PROPN
emaj-62	343	4	(	(	PUNCT
emaj-62	343	5	2009	2009	NUM
emaj-62	343	6	)	)	PUNCT
emaj-62	343	7	.	.	PUNCT
emaj-62	344	1	“	"	PUNCT
emaj-62	344	2	üniversitelerde	üniversitelerde	PROPN
emaj-62	344	3	verilen	verilen	ADJ
emaj-62	344	4	muhasebe	muhasebe	PROPN
emaj-62	344	5	eğitiminin	eğitiminin	PROPN
emaj-62	344	6	kırklareli	kırklareli	NOUN
emaj-62	344	7	yöresi'nde	yöresi'nde	PROPN
emaj-62	344	8	faaliyet	faaliyet	PROPN
emaj-62	344	9	gösteren	gösteren	PROPN
emaj-62	344	10	küçük	küçük	PROPN
emaj-62	344	11	ve	ve	VERB
emaj-62	344	12	orta	orta	PROPN
emaj-62	344	13	büyüklükteki	büyüklükteki	PROPN
emaj-62	344	14	işletmelerin	işletmelerin	PROPN
emaj-62	344	15	beklentilerini	beklentilerini	PROPN
emaj-62	344	16	karşılama	karşılama	PROPN
emaj-62	344	17	düzeyinin	düzeyinin	PROPN
emaj-62	344	18	incelenmesi	incelenmesi	PROPN
emaj-62	344	19	”	"	PUNCT
emaj-62	344	20	,	,	PUNCT
emaj-62	344	21	trakya	trakya	NOUN
emaj-62	344	22	üniversitesi	üniversitesi	PROPN
emaj-62	344	23	sbe	sbe	PROPN
emaj-62	344	24	i̇şletme	i̇şletme	VERB
emaj-62	344	25	anabilim	anabilim	PROPN
emaj-62	344	26	dalı	dalı	ADJ
emaj-62	344	27	yüksek	yüksek	NOUN
emaj-62	344	28	lisans	lisan	NOUN
emaj-62	344	29	tezi	tezi	X
emaj-62	344	30	.	.	PUNCT
emaj-62	345	1	http://researchindex.net/author/adhikari,_a./5365e1b326184454e404bf42	http://researchindex.net/author/adhikari,_a./5365e1b326184454e404bf42	PROPN
emaj-62	345	2	http://researchindex.net/author/flanigan,_m.a./5372064226184448c58edae0	http://researchindex.net/author/flanigan,_m.a./5372064226184448c58edae0	SYM
emaj-62	345	3	http://researchindex.net/author/tondkar,_r.h./536fd78b26184448c50766a4	http://researchindex.net/author/tondkar,_r.h./536fd78b26184448c50766a4	NOUN
emaj-62	345	4	http://193.255.140.91/jspui/handle/1/860	http://193.255.140.91/jspui/handle/1/860	PROPN
emaj-62	345	5	http://193.255.140.91/jspui/handle/1/860	http://193.255.140.91/jspui/handle/1/860	PROPN
emaj-62	345	6	http://193.255.140.91/jspui/handle/1/860	http://193.255.140.91/jspui/handle/1/860	NOUN
emaj-62	345	7	http://193.255.140.91/jspui/handle/1/860	http://193.255.140.91/jspui/handle/1/860	NOUN
emaj-62	345	8	volume	volume	NOUN
emaj-62	345	9	4	4	NUM
emaj-62	345	10	no	no	DET
emaj-62	345	11	1	1	NUM
emaj-62	345	12	(	(	PUNCT
emaj-62	345	13	2014	2014	NUM
emaj-62	345	14	)	)	PUNCT
emaj-62	345	15	|	|	ADV
emaj-62	345	16	issn	issn	VERB
emaj-62	345	17	2158	2158	NUM
emaj-62	345	18	-	-	SYM
emaj-62	345	19	8708	8708	NUM
emaj-62	345	20	(	(	PUNCT
emaj-62	345	21	online	online	NOUN
emaj-62	345	22	)	)	PUNCT
emaj-62	345	23	|	|	ADV
emaj-62	345	24	doi	doi	X
emaj-62	345	25	10.5195	10.5195	NUM
emaj-62	345	26	/	/	SYM
emaj-62	345	27	emaj.2014.62	emaj.2014.62	NOUN
emaj-62	345	28	|	|	ADV
emaj-62	345	29	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-62	345	30	accounting	accounting	NOUN
emaj-62	345	31	education	education	NOUN
emaj-62	345	32	approach	approach	NOUN
emaj-62	345	33	in	in	ADP
emaj-62	345	34	the	the	DET
emaj-62	345	35	context	context	NOUN
emaj-62	345	36	of	of	ADP
emaj-62	345	37	new	new	ADJ
emaj-62	345	38	turkish	turkish	ADJ
emaj-62	345	39	commercial	commercial	ADJ
emaj-62	345	40	code	code	NOUN
emaj-62	345	41	and	and	CCONJ
emaj-62	345	42	turkish	turkish	ADJ
emaj-62	345	43	accounting	accounting	NOUN
emaj-62	345	44	standards	standard	NOUN
emaj-62	345	45	emerging	emerge	VERB
emaj-62	345	46	markets	market	NOUN
emaj-62	345	47	journal	journal	NOUN
emaj-62	345	48	|	|	ADV
emaj-62	345	49	p	p	NOUN
emaj-62	345	50	a	a	DET
emaj-62	345	51	g	g	NOUN
emaj-62	345	52	e	e	PROPN
emaj-62	345	53	|83	|83	PROPN
emaj-62	345	54	ezeani	ezeani	PROPN
emaj-62	345	55	nneka	nneka	PROPN
emaj-62	345	56	s.	s.	PROPN
emaj-62	345	57	,	,	PUNCT
emaj-62	345	58	rotimi	rotimi	PROPN
emaj-62	345	59	,	,	PUNCT
emaj-62	345	60	o.	o.	NOUN
emaj-62	345	61	(	(	PUNCT
emaj-62	345	62	2012	2012	NUM
emaj-62	345	63	)	)	PUNCT
emaj-62	345	64	.	.	PUNCT
emaj-62	346	1	“	"	PUNCT
emaj-62	346	2	auditing	audit	VERB
emaj-62	346	3	as	as	ADP
emaj-62	346	4	a	a	DET
emaj-62	346	5	tool	tool	NOUN
emaj-62	346	6	for	for	ADP
emaj-62	346	7	accountability	accountability	NOUN
emaj-62	346	8	for	for	ADP
emaj-62	346	9	efficient	efficient	ADJ
emaj-62	346	10	and	and	CCONJ
emaj-62	346	11	effective	effective	ADJ
emaj-62	346	12	school	school	NOUN
emaj-62	346	13	administration	administration	NOUN
emaj-62	346	14	.	.	PUNCT
emaj-62	346	15	”	"	PUNCT
emaj-62	347	1	arabian	arabian	ADJ
emaj-62	347	2	journal	journal	NOUN
emaj-62	347	3	of	of	ADP
emaj-62	347	4	business	business	NOUN
emaj-62	347	5	and	and	CCONJ
emaj-62	347	6	management	management	NOUN
emaj-62	347	7	review	review	NOUN
emaj-62	347	8	(	(	PUNCT
emaj-62	347	9	oman	oman	NOUN
emaj-62	347	10	chapter	chapter	NOUN
emaj-62	347	11	)	)	PUNCT
emaj-62	347	12	5	5	NUM
emaj-62	347	13	,	,	PUNCT
emaj-62	347	14	pp	pp	ADJ
emaj-62	347	15	.	.	PUNCT
emaj-62	348	1	48	48	NUM
emaj-62	348	2	-	-	SYM
emaj-62	348	3	55	55	NUM
emaj-62	348	4	.	.	PUNCT
emaj-62	349	1	fowler	fowler	PROPN
emaj-62	349	2	,	,	PUNCT
emaj-62	349	3	m.	m.	NOUN
emaj-62	349	4	,	,	PUNCT
emaj-62	349	5	tan	tan	PROPN
emaj-62	349	6	,	,	PUNCT
emaj-62	349	7	l.	l.	PROPN
emaj-62	349	8	,	,	PUNCT
emaj-62	349	9	hawkes	hawkes	PROPN
emaj-62	349	10	,	,	PUNCT
emaj-62	349	11	l.	l.	PROPN
emaj-62	349	12	(	(	PUNCT
emaj-62	349	13	2002	2002	NUM
emaj-62	349	14	)	)	PUNCT
emaj-62	349	15	.	.	PUNCT
emaj-62	350	1	“	"	PUNCT
emaj-62	350	2	management	management	NOUN
emaj-62	350	3	accounting	accounting	NOUN
emaj-62	350	4	education	education	NOUN
emaj-62	350	5	:	:	PUNCT
emaj-62	350	6	is	be	AUX
emaj-62	350	7	there	there	PRON
emaj-62	350	8	a	a	DET
emaj-62	350	9	gap	gap	NOUN
emaj-62	350	10	between	between	ADP
emaj-62	350	11	teaching	teaching	NOUN
emaj-62	350	12	and	and	CCONJ
emaj-62	350	13	practice	practice	NOUN
emaj-62	350	14	?	?	PUNCT
emaj-62	350	15	”	"	PUNCT
emaj-62	351	1	chartered	chartered	PROPN
emaj-62	351	2	accountants	accountant	NOUN
emaj-62	351	3	journal	journal	PROPN
emaj-62	351	4	of	of	ADP
emaj-62	351	5	new	new	PROPN
emaj-62	351	6	zealand	zealand	PROPN
emaj-62	351	7	.	.	PUNCT
emaj-62	352	1	vol	vol	NOUN
emaj-62	352	2	.	.	PROPN
emaj-62	353	1	81	81	NUM
emaj-62	353	2	,	,	PUNCT
emaj-62	353	3	no:10	no:10	PROPN
emaj-62	353	4	,	,	PUNCT
emaj-62	353	5	pp.58	pp.58	NOUN
emaj-62	353	6	-	-	SYM
emaj-62	353	7	62	62	NUM
emaj-62	353	8	.	.	PUNCT
emaj-62	354	1	garuba	garuba	PROPN
emaj-62	354	2	,	,	PUNCT
emaj-62	354	3	a.	a.	NOUN
emaj-62	354	4	o.	o.	PROPN
emaj-62	354	5	,donwa	,donwa	PROPN
emaj-62	354	6	,	,	PUNCT
emaj-62	354	7	p.	p.	NOUN
emaj-62	354	8	(	(	PUNCT
emaj-62	354	9	2011	2011	NUM
emaj-62	354	10	)	)	PUNCT
emaj-62	354	11	.	.	PUNCT
emaj-62	355	1	“	"	PUNCT
emaj-62	355	2	the	the	DET
emaj-62	355	3	challenges	challenge	NOUN
emaj-62	355	4	of	of	ADP
emaj-62	355	5	adopting	adopt	VERB
emaj-62	355	6	international	international	ADJ
emaj-62	355	7	financial	financial	ADJ
emaj-62	355	8	reporting	reporting	NOUN
emaj-62	355	9	system	system	NOUN
emaj-62	355	10	in	in	ADP
emaj-62	355	11	nigeria	nigeria	PROPN
emaj-62	355	12	”	"	PUNCT
emaj-62	355	13	,	,	PUNCT
emaj-62	355	14	jorind	jorind	NOUN
emaj-62	355	15	i	i	PRON
emaj-62	355	16	(	(	PUNCT
emaj-62	355	17	9	9	NUM
emaj-62	355	18	)	)	PUNCT
emaj-62	355	19	.	.	PUNCT
emaj-62	356	1	pp	pp	ADV
emaj-62	356	2	.	.	PUNCT
emaj-62	357	1	313	313	NUM
emaj-62	357	2	-	-	SYM
emaj-62	357	3	317	317	NUM
emaj-62	357	4	.	.	PUNCT
emaj-62	358	1	gökçen	gökçen	PROPN
emaj-62	358	2	g.	g.	PROPN
emaj-62	358	3	,	,	PUNCT
emaj-62	358	4	akgül	akgül	NOUN
emaj-62	358	5	,	,	PUNCT
emaj-62	358	6	b.	b.	PROPN
emaj-62	358	7	a.	a.	PROPN
emaj-62	358	8	,	,	PUNCT
emaj-62	358	9	çakıcı	çakıcı	NOUN
emaj-62	358	10	,	,	PUNCT
emaj-62	358	11	c.	c.	PROPN
emaj-62	358	12	(	(	PUNCT
emaj-62	358	13	2006	2006	NUM
emaj-62	358	14	)	)	PUNCT
emaj-62	358	15	.	.	PUNCT
emaj-62	359	1	“	"	PUNCT
emaj-62	359	2	türkiye	türkiye	PROPN
emaj-62	359	3	muhasebe	muhasebe	PROPN
emaj-62	359	4	standartları	standartları	PROPN
emaj-62	359	5	uygulamaları	uygulamaları	VERB
emaj-62	359	6	”	"	PUNCT
emaj-62	359	7	,	,	PUNCT
emaj-62	359	8	beta	beta	ADJ
emaj-62	359	9	basım	basım	NOUN
emaj-62	359	10	yayım	yayım	NOUN
emaj-62	359	11	.	.	PUNCT
emaj-62	360	1	gökgöz	gökgöz	PROPN
emaj-62	360	2	,	,	PUNCT
emaj-62	360	3	a.	a.	NOUN
emaj-62	360	4	(	(	PUNCT
emaj-62	360	5	2007	2007	NUM
emaj-62	360	6	)	)	PUNCT
emaj-62	360	7	.	.	PUNCT
emaj-62	361	1	“	"	PUNCT
emaj-62	361	2	ticaret	ticaret	ADJ
emaj-62	361	3	meslek	meslek	NOUN
emaj-62	361	4	liselerinde	liselerinde	PROPN
emaj-62	361	5	muhasebe	muhasebe	PROPN
emaj-62	361	6	eğitimi	eğitimi	PROPN
emaj-62	361	7	alan	alan	PROPN
emaj-62	361	8	öğrencilerin	öğrencilerin	PROPN
emaj-62	361	9	stajyerlikte	stajyerlikte	PROPN
emaj-62	361	10	karşılaştıkları	karşılaştıkları	PROPN
emaj-62	361	11	problemleri	problemleri	PROPN
emaj-62	361	12	ve	ve	PROPN
emaj-62	361	13	çözüm	çözüm	NOUN
emaj-62	361	14	öneileri	öneileri	NOUN
emaj-62	361	15	:	:	PUNCT
emaj-62	361	16	i̇stanbul	i̇stanbul	PUNCT
emaj-62	361	17	örneği	örneği	NOUN
emaj-62	361	18	”	"	PUNCT
emaj-62	361	19	.	.	PUNCT
emaj-62	362	1	sakarya	sakarya	PROPN
emaj-62	362	2	üniversitesi	üniversitesi	PROPN
emaj-62	362	3	sbe	sbe	PROPN
emaj-62	362	4	yüksek	yüksek	NOUN
emaj-62	362	5	lisans	lisan	NOUN
emaj-62	362	6	tezi	tezi	X
emaj-62	362	7	.	.	PUNCT
emaj-62	363	1	howieson	howieson	NOUN
emaj-62	363	2	,	,	PUNCT
emaj-62	363	3	b.	b.	PROPN
emaj-62	363	4	(	(	PUNCT
emaj-62	363	5	2003	2003	NUM
emaj-62	363	6	)	)	PUNCT
emaj-62	363	7	.	.	PUNCT
emaj-62	364	1	“	"	PUNCT
emaj-62	364	2	accounting	accounting	NOUN
emaj-62	364	3	practice	practice	NOUN
emaj-62	364	4	in	in	ADP
emaj-62	364	5	the	the	DET
emaj-62	364	6	new	new	ADJ
emaj-62	364	7	millenium	millenium	NOUN
emaj-62	364	8	:	:	PUNCT
emaj-62	364	9	is	be	AUX
emaj-62	364	10	accounting	account	VERB
emaj-62	364	11	education	education	NOUN
emaj-62	364	12	ready	ready	ADJ
emaj-62	364	13	to	to	PART
emaj-62	364	14	meet	meet	VERB
emaj-62	364	15	the	the	DET
emaj-62	364	16	challenge	challenge	NOUN
emaj-62	364	17	?	?	PUNCT
emaj-62	364	18	”	"	PUNCT
emaj-62	364	19	,	,	PUNCT
emaj-62	364	20	the	the	DET
emaj-62	364	21	british	british	ADJ
emaj-62	364	22	accounting	accounting	PROPN
emaj-62	364	23	review	review	PROPN
emaj-62	364	24	,	,	PUNCT
emaj-62	364	25	35	35	NUM
emaj-62	364	26	,	,	PUNCT
emaj-62	364	27	pp.99	pp.99	NOUN
emaj-62	364	28	-	-	PUNCT
emaj-62	364	29	103	103	NUM
emaj-62	364	30	.	.	PUNCT
emaj-62	364	31	icaa	icaa	NOUN
emaj-62	364	32	,	,	PUNCT
emaj-62	364	33	the	the	DET
emaj-62	364	34	institute	institute	NOUN
emaj-62	364	35	of	of	ADP
emaj-62	364	36	chartered	chartered	PROPN
emaj-62	364	37	accountants	accountant	NOUN
emaj-62	364	38	in	in	ADP
emaj-62	364	39	australia	australia	PROPN
emaj-62	364	40	.	.	PUNCT
emaj-62	365	1	(	(	PUNCT
emaj-62	365	2	1998	1998	NUM
emaj-62	365	3	)	)	PUNCT
emaj-62	365	4	.	.	PUNCT
emaj-62	366	1	“	"	PUNCT
emaj-62	366	2	the	the	DET
emaj-62	366	3	vision	vision	NOUN
emaj-62	366	4	2020	2020	NUM
emaj-62	366	5	taskforce	taskforce	NOUN
emaj-62	366	6	report	report	NOUN
emaj-62	366	7	:	:	PUNCT
emaj-62	366	8	chartered	chartered	ADJ
emaj-62	366	9	accountancy	accountancy	NOUN
emaj-62	366	10	in	in	ADP
emaj-62	366	11	the	the	DET
emaj-62	366	12	next	next	ADJ
emaj-62	366	13	century	century	NOUN
emaj-62	366	14	radical	radical	ADJ
emaj-62	366	15	change	change	NOUN
emaj-62	366	16	or	or	CCONJ
emaj-62	366	17	diminished	diminish	VERB
emaj-62	366	18	influence	influence	NOUN
emaj-62	366	19	?	?	PUNCT
emaj-62	366	20	”	"	PUNCT
emaj-62	366	21	icaew	icaew	VERB
emaj-62	366	22	.	.	PUNCT
emaj-62	367	1	(	(	PUNCT
emaj-62	367	2	1996).“added	1996).“adde	VERB
emaj-62	367	3	-	-	PUNCT
emaj-62	367	4	value	value	NOUN
emaj-62	367	5	professionals	professional	NOUN
emaj-62	367	6	:	:	PUNCT
emaj-62	367	7	chartered	charter	VERB
emaj-62	367	8	accountants	accountant	NOUN
emaj-62	367	9	in	in	ADP
emaj-62	367	10	2005	2005	NUM
emaj-62	367	11	(	(	PUNCT
emaj-62	367	12	report	report	NOUN
emaj-62	367	13	)	)	PUNCT
emaj-62	367	14	”	"	PUNCT
emaj-62	367	15	,	,	PUNCT
emaj-62	367	16	london	london	PROPN
emaj-62	367	17	.	.	PUNCT
emaj-62	367	18	ifac	ifac	NOUN
emaj-62	367	19	.	.	PUNCT
emaj-62	368	1	(	(	PUNCT
emaj-62	368	2	2005	2005	NUM
emaj-62	368	3	)	)	PUNCT
emaj-62	368	4	.	.	PUNCT
emaj-62	369	1	“	"	PUNCT
emaj-62	369	2	code	code	NOUN
emaj-62	369	3	of	of	ADP
emaj-62	369	4	ethics	ethic	NOUN
emaj-62	369	5	for	for	ADP
emaj-62	369	6	professional	professional	ADJ
emaj-62	369	7	accountants	accountant	NOUN
emaj-62	369	8	.	.	PUNCT
emaj-62	369	9	”	"	PUNCT
emaj-62	369	10	revised	revise	VERB
emaj-62	369	11	in	in	ADP
emaj-62	369	12	june	june	PROPN
emaj-62	369	13	.	.	PUNCT
emaj-62	370	1	jackling	jackling	PROPN
emaj-62	370	2	,	,	PUNCT
emaj-62	370	3	b.	b.	PROPN
emaj-62	370	4	,	,	PUNCT
emaj-62	370	5	howieson	howieson	PROPN
emaj-62	370	6	,	,	PUNCT
emaj-62	370	7	b.	b.	PROPN
emaj-62	370	8	,	,	PUNCT
emaj-62	370	9	natoli	natoli	PROPN
emaj-62	370	10	,	,	PUNCT
emaj-62	370	11	r.	r.	PROPN
emaj-62	370	12	(	(	PUNCT
emaj-62	370	13	2012	2012	NUM
emaj-62	370	14	)	)	PUNCT
emaj-62	370	15	.	.	PUNCT
emaj-62	371	1	“	"	PUNCT
emaj-62	371	2	some	some	DET
emaj-62	371	3	implications	implication	NOUN
emaj-62	371	4	of	of	ADP
emaj-62	371	5	ifrs	ifrs	ADJ
emaj-62	371	6	adoption	adoption	NOUN
emaj-62	371	7	for	for	ADP
emaj-62	371	8	accounting	accounting	NOUN
emaj-62	371	9	education	education	NOUN
emaj-62	371	10	,	,	PUNCT
emaj-62	371	11	australian	australian	ADJ
emaj-62	371	12	accounting	accounting	NOUN
emaj-62	371	13	review	review	NOUN
emaj-62	371	14	,	,	PUNCT
emaj-62	371	15	vol	vol	NOUN
emaj-62	371	16	.	.	PUNCT
emaj-62	372	1	22	22	NUM
emaj-62	372	2	.	.	NUM
emaj-62	372	3	,	,	PUNCT
emaj-62	372	4	issue	issue	NOUN
emaj-62	372	5	:	:	PUNCT
emaj-62	372	6	4	4	X
emaj-62	372	7	.	.	X
emaj-62	372	8	jermakowicz	jermakowicz	NOUN
emaj-62	372	9	,	,	PUNCT
emaj-62	372	10	e.k	e.k	PROPN
emaj-62	372	11	.	.	PROPN
emaj-62	372	12	,	,	PUNCT
emaj-62	372	13	gornik	gornik	NOUN
emaj-62	372	14	-	-	PUNCT
emaj-62	372	15	tomaszewski	tomaszewski	ADJ
emaj-62	372	16	,	,	PUNCT
emaj-62	372	17	s.	s.	PROPN
emaj-62	372	18	(	(	PUNCT
emaj-62	372	19	2006	2006	NUM
emaj-62	372	20	)	)	PUNCT
emaj-62	372	21	“	"	PUNCT
emaj-62	372	22	implementing	implement	VERB
emaj-62	372	23	ifrs	ifrs	NOUN
emaj-62	372	24	from	from	ADP
emaj-62	372	25	the	the	DET
emaj-62	372	26	perspective	perspective	NOUN
emaj-62	372	27	of	of	ADP
emaj-62	372	28	eu	eu	PROPN
emaj-62	372	29	publicly	publicly	ADV
emaj-62	372	30	traded	trade	VERB
emaj-62	372	31	companies	company	NOUN
emaj-62	372	32	”	"	PUNCT
emaj-62	372	33	,	,	PUNCT
emaj-62	372	34	international	international	ADJ
emaj-62	372	35	accounting	accounting	NOUN
emaj-62	372	36	,	,	PUNCT
emaj-62	372	37	auditing	auditing	NOUN
emaj-62	372	38	and	and	CCONJ
emaj-62	372	39	taxation	taxation	NOUN
emaj-62	372	40	,	,	PUNCT
emaj-62	372	41	vol	vol	NOUN
emaj-62	372	42	.	.	PROPN
emaj-62	372	43	15	15	NUM
emaj-62	372	44	,	,	PUNCT
emaj-62	372	45	pp.170–196	pp.170–196	PROPN
emaj-62	372	46	.	.	PUNCT
emaj-62	373	1	jones	jones	PROPN
emaj-62	373	2	,	,	PUNCT
emaj-62	373	3	s.	s.	PROPN
emaj-62	373	4	,	,	PUNCT
emaj-62	373	5	higgins	higgins	PROPN
emaj-62	373	6	,	,	PUNCT
emaj-62	373	7	a.	a.	PROPN
emaj-62	373	8	d.	d.	PROPN
emaj-62	373	9	(	(	PUNCT
emaj-62	373	10	2006	2006	NUM
emaj-62	373	11	)	)	PUNCT
emaj-62	373	12	“	"	PUNCT
emaj-62	373	13	australia	australia	PROPN
emaj-62	373	14	’s	’s	PART
emaj-62	373	15	switch	switch	NOUN
emaj-62	373	16	to	to	ADP
emaj-62	373	17	international	international	ADJ
emaj-62	373	18	financial	financial	ADJ
emaj-62	373	19	reporting	reporting	NOUN
emaj-62	373	20	standards	standard	NOUN
emaj-62	373	21	:	:	PUNCT
emaj-62	373	22	a	a	DET
emaj-62	373	23	perspective	perspective	NOUN
emaj-62	373	24	from	from	ADP
emaj-62	373	25	account	account	NOUN
emaj-62	373	26	preparers	preparer	NOUN
emaj-62	373	27	”	"	PUNCT
emaj-62	373	28	,	,	PUNCT
emaj-62	373	29	accounting	accounting	NOUN
emaj-62	373	30	&	&	CCONJ
emaj-62	373	31	finance	finance	NOUN
emaj-62	373	32	,	,	PUNCT
emaj-62	373	33	vol	vol	NOUN
emaj-62	373	34	.	.	PROPN
emaj-62	373	35	46	46	NUM
emaj-62	373	36	,	,	PUNCT
emaj-62	373	37	pp	pp	ADJ
emaj-62	373	38	.	.	PUNCT
emaj-62	374	1	629	629	NUM
emaj-62	374	2	-	-	SYM
emaj-62	374	3	652	652	NUM
emaj-62	374	4	.	.	PUNCT
emaj-62	375	1	karğın	karğın	PROPN
emaj-62	375	2	,	,	PUNCT
emaj-62	375	3	m.	m.	NOUN
emaj-62	375	4	,	,	PUNCT
emaj-62	375	5	aktaş	aktaş	PROPN
emaj-62	375	6	,	,	PUNCT
emaj-62	375	7	r.	r.	PROPN
emaj-62	375	8	,	,	PUNCT
emaj-62	375	9	“	"	PUNCT
emaj-62	375	10	ufrs’ye	ufrs’ye	PROPN
emaj-62	375	11	geçiş	geçiş	VERB
emaj-62	375	12	sürecinde	sürecinde	ADJ
emaj-62	375	13	yükseköğretimde	yükseköğretimde	NOUN
emaj-62	375	14	muhasebe	muhasebe	PROPN
emaj-62	375	15	eğitiminin	eğitiminin	PROPN
emaj-62	375	16	değerlendirilmesi	değerlendirilmesi	PROPN
emaj-62	375	17	”	"	PUNCT
emaj-62	375	18	,	,	PUNCT
emaj-62	375	19	uluslararası	uluslararası	PROPN
emaj-62	375	20	türk	türk	PROPN
emaj-62	375	21	coğrafyasında	coğrafyasında	PROPN
emaj-62	375	22	ufrs	ufrs	PROPN
emaj-62	375	23	sempozyumu	sempozyumu	PROPN
emaj-62	375	24	,	,	PUNCT
emaj-62	375	25	trabzon	trabzon	PROPN
emaj-62	375	26	,	,	PUNCT
emaj-62	375	27	turkey	turkey	NOUN
emaj-62	375	28	,	,	PUNCT
emaj-62	375	29	16	16	NUM
emaj-62	375	30	-17	-17	SYM
emaj-62	375	31	june	june	PROPN
emaj-62	375	32	2012	2012	NUM
emaj-62	375	33	.	.	PUNCT
emaj-62	376	1	kızıl	kızıl	PROPN
emaj-62	376	2	,	,	PUNCT
emaj-62	376	3	a.	a.	PROPN
emaj-62	376	4	,	,	PUNCT
emaj-62	376	5	fidan	fidan	PROPN
emaj-62	376	6	,	,	PUNCT
emaj-62	376	7	m.	m.	NOUN
emaj-62	376	8	m.	m.	NOUN
emaj-62	376	9	,	,	PUNCT
emaj-62	376	10	kızıl	kızıl	PROPN
emaj-62	376	11	,	,	PUNCT
emaj-62	376	12	c.	c.	PROPN
emaj-62	376	13	,	,	PUNCT
emaj-62	376	14	keskin	keskin	PROPN
emaj-62	376	15	,	,	PUNCT
emaj-62	376	16	a.	a.	NOUN
emaj-62	376	17	i̇.	i̇.	PROPN
emaj-62	376	18	(	(	PUNCT
emaj-62	376	19	2013	2013	NUM
emaj-62	376	20	)	)	PUNCT
emaj-62	376	21	.	.	PUNCT
emaj-62	377	1	"	"	PUNCT
emaj-62	377	2	tms	tms	PROPN
emaj-62	377	3	tfrs	tfrs	NOUN
emaj-62	377	4	,	,	PUNCT
emaj-62	377	5	türkiye	türkiye	PROPN
emaj-62	377	6	muhasebe	muhasebe	PROPN
emaj-62	377	7	ve	ve	AUX
emaj-62	377	8	finansal	finansal	NOUN
emaj-62	377	9	raporlama	raporlama	NOUN
emaj-62	377	10	standartları	standartları	PROPN
emaj-62	377	11	:	:	PUNCT
emaj-62	377	12	uygulamalar	uygulamalar	ADJ
emaj-62	377	13	,	,	PUNCT
emaj-62	377	14	yorumlar	yorumlar	PROPN
emaj-62	377	15	,	,	PUNCT
emaj-62	377	16	muhasebeleştirme	muhasebeleştirme	NOUN
emaj-62	377	17	"	"	PUNCT
emaj-62	377	18	,	,	PUNCT
emaj-62	377	19	der	der	ADJ
emaj-62	377	20	publishing	publishing	NOUN
emaj-62	377	21	.	.	PUNCT
emaj-62	378	1	kpmg	kpmg	PROPN
emaj-62	378	2	and	and	CCONJ
emaj-62	378	3	american	american	PROPN
emaj-62	378	4	accounting	accounting	PROPN
emaj-62	378	5	association	association	PROPN
emaj-62	378	6	,	,	PUNCT
emaj-62	378	7	(	(	PUNCT
emaj-62	378	8	2011	2011	NUM
emaj-62	378	9	)	)	PUNCT
emaj-62	378	10	.	.	PUNCT
emaj-62	379	1	“	"	PUNCT
emaj-62	379	2	2011	2011	NUM
emaj-62	379	3	kpmg	kpmg	PROPN
emaj-62	379	4	/	/	SYM
emaj-62	379	5	aaa	aaa	NOUN
emaj-62	379	6	ifrs	ifrs	NOUN
emaj-62	379	7	in	in	ADP
emaj-62	379	8	the	the	DET
emaj-62	379	9	accounting	accounting	NOUN
emaj-62	379	10	curriculum	curriculum	NOUN
emaj-62	379	11	survey	survey	NOUN
emaj-62	379	12	”	"	PUNCT
emaj-62	379	13	,	,	PUNCT
emaj-62	379	14	kpmg	kpmg	PROPN
emaj-62	379	15	official	official	ADJ
emaj-62	379	16	website	website	NOUN
emaj-62	379	17	(	(	PUNCT
emaj-62	379	18	amr.kpmg.com	amr.kpmg.com	PROPN
emaj-62	379	19	)	)	PUNCT
emaj-62	379	20	,	,	PUNCT
emaj-62	379	21	https://clients.amr.kpmg.com//facultyportal//nr//rdonlyr	https://clients.amr.kpmg.com//facultyportal//nr//rdonlyr	PRON
emaj-62	379	22	es//2f117ede‐ee64‐‐4c87‐‐9eee‐f02daf3b7a09//0//	es//2f117ede‐ee64‐‐4c87‐‐9eee‐f02daf3b7a09//0//	VERB
emaj-62	379	23	2011kpmg_ifrs_facultysurvey.ppt	2011kpmg_ifrs_facultysurvey.ppt	NUM
emaj-62	379	24	.	.	PUNCT
emaj-62	380	1	leone	leone	NOUN
emaj-62	380	2	,	,	PUNCT
emaj-62	380	3	m.	m.	NOUN
emaj-62	380	4	2008	2008	NUM
emaj-62	380	5	,	,	PUNCT
emaj-62	380	6	‘	'	PUNCT
emaj-62	380	7	dying	die	VERB
emaj-62	380	8	for	for	ADP
emaj-62	380	9	a	a	DET
emaj-62	380	10	date	date	NOUN
emaj-62	380	11	’	'	PUNCT
emaj-62	380	12	.	.	PUNCT
emaj-62	381	1	available	available	ADJ
emaj-62	381	2	at	at	ADP
emaj-62	381	3	:	:	PUNCT
emaj-62	381	4	http://www.cfo.com//article.cfm//11566491//c_298436	http://www.cfo.com//article.cfm//11566491//c_298436	ADJ
emaj-62	381	5	8//?f	8//?f	NUM
emaj-62	381	6	=	=	NOUN
emaj-62	381	7	archives	archive	NOUN
emaj-62	381	8	,	,	PUNCT
emaj-62	381	9	1	1	NUM
emaj-62	381	10	march	march	PROPN
emaj-62	381	11	2012	2012	NUM
emaj-62	381	12	.	.	PUNCT
emaj-62	382	1	malone	malone	PROPN
emaj-62	382	2	,	,	PUNCT
emaj-62	382	3	f.	f.	PROPN
emaj-62	382	4	(	(	PUNCT
emaj-62	382	5	2006	2006	NUM
emaj-62	382	6	)	)	PUNCT
emaj-62	382	7	.	.	PUNCT
emaj-62	383	1	“	"	PUNCT
emaj-62	383	2	the	the	DET
emaj-62	383	3	ethical	ethical	ADJ
emaj-62	383	4	attitude	attitude	NOUN
emaj-62	383	5	of	of	ADP
emaj-62	383	6	accounting	accounting	NOUN
emaj-62	383	7	students	student	NOUN
emaj-62	383	8	”	"	PUNCT
emaj-62	383	9	.	.	PUNCT
emaj-62	384	1	journal	journal	PROPN
emaj-62	384	2	of	of	ADP
emaj-62	384	3	the	the	DET
emaj-62	384	4	american	american	PROPN
emaj-62	384	5	academy	academy	PROPN
emaj-62	384	6	of	of	ADP
emaj-62	384	7	business	business	PROPN
emaj-62	384	8	8	8	NUM
emaj-62	384	9	(	(	PUNCT
emaj-62	384	10	march	march	PROPN
emaj-62	384	11	)	)	PUNCT
emaj-62	384	12	.	.	PUNCT
emaj-62	385	1	pp	pp	ADV
emaj-62	385	2	.	.	PUNCT
emaj-62	386	1	142	142	NUM
emaj-62	386	2	-	-	SYM
emaj-62	386	3	146	146	NUM
emaj-62	386	4	.	.	PUNCT
emaj-62	387	1	marshall	marshall	PROPN
emaj-62	387	2	,	,	PUNCT
emaj-62	387	3	p.	p.	PROPN
emaj-62	387	4	d.	d.	PROPN
emaj-62	387	5	,	,	PUNCT
emaj-62	387	6	dombrowski	dombrowski	PROPN
emaj-62	387	7	,	,	PUNCT
emaj-62	387	8	r.	r.	PROPN
emaj-62	387	9	,	,	PUNCT
emaj-62	387	10	garner	garner	NOUN
emaj-62	387	11	,	,	PUNCT
emaj-62	387	12	m.	m.	NOUN
emaj-62	387	13	,	,	PUNCT
emaj-62	387	14	smith	smith	PROPN
emaj-62	387	15	,	,	PUNCT
emaj-62	387	16	k.	k.	PROPN
emaj-62	387	17	(	(	PUNCT
emaj-62	387	18	2010	2010	NUM
emaj-62	387	19	)	)	PUNCT
emaj-62	387	20	.	.	PUNCT
emaj-62	388	1	“	"	PUNCT
emaj-62	388	2	the	the	DET
emaj-62	388	3	accounting	accounting	NOUN
emaj-62	388	4	education	education	NOUN
emaj-62	388	5	gap	gap	NOUN
emaj-62	388	6	”	"	PUNCT
emaj-62	388	7	.	.	PUNCT
emaj-62	389	1	the	the	DET
emaj-62	389	2	cpa	cpa	PROPN
emaj-62	389	3	journal	journal	NOUN
emaj-62	389	4	.	.	PUNCT
emaj-62	390	1	6	6	NUM
emaj-62	390	2	-	-	SYM
emaj-62	390	3	10	10	NUM
emaj-62	390	4	.	.	PUNCT
emaj-62	391	1	miller	miller	PROPN
emaj-62	391	2	,	,	PUNCT
emaj-62	391	3	g.	g.	PROPN
emaj-62	391	4	j.	j.	PROPN
emaj-62	391	5	,	,	PUNCT
emaj-62	391	6	daniker	daniker	PROPN
emaj-62	391	7	,	,	PUNCT
emaj-62	391	8	v.	v.	ADV
emaj-62	391	9	,	,	PUNCT
emaj-62	391	10	ralmond	ralmond	NOUN
emaj-62	391	11	,	,	PUNCT
emaj-62	391	12	p.	p.	NOUN
emaj-62	391	13	v.	v.	PROPN
emaj-62	391	14	(	(	PUNCT
emaj-62	391	15	1999	1999	NUM
emaj-62	391	16	)	)	PUNCT
emaj-62	391	17	.	.	PUNCT
emaj-62	392	1	“	"	PUNCT
emaj-62	392	2	trends	trend	NOUN
emaj-62	392	3	in	in	ADP
emaj-62	392	4	government	government	NOUN
emaj-62	392	5	accounting	accounting	NOUN
emaj-62	392	6	education	education	NOUN
emaj-62	392	7	approaching	approach	VERB
emaj-62	392	8	the	the	DET
emaj-62	392	9	new	new	ADJ
emaj-62	392	10	millennium	millennium	NOUN
emaj-62	392	11	a	a	DET
emaj-62	392	12	survey	survey	NOUN
emaj-62	392	13	was	be	AUX
emaj-62	392	14	conducted	conduct	VERB
emaj-62	392	15	to	to	PART
emaj-62	392	16	uncover	uncover	VERB
emaj-62	392	17	the	the	DET
emaj-62	392	18	changes	change	NOUN
emaj-62	392	19	that	that	PRON
emaj-62	392	20	have	have	AUX
emaj-62	392	21	taken	take	VERB
emaj-62	392	22	place	place	NOUN
emaj-62	392	23	in	in	ADP
emaj-62	392	24	government	government	NOUN
emaj-62	392	25	accounting	accounting	NOUN
emaj-62	392	26	education	education	NOUN
emaj-62	392	27	during	during	ADP
emaj-62	392	28	the	the	DET
emaj-62	392	29	past	past	ADJ
emaj-62	392	30	five	five	NUM
emaj-62	392	31	years	year	NOUN
emaj-62	392	32	and	and	CCONJ
emaj-62	392	33	those	those	PRON
emaj-62	392	34	that	that	PRON
emaj-62	392	35	will	will	AUX
emaj-62	392	36	occur	occur	VERB
emaj-62	392	37	in	in	ADP
emaj-62	392	38	the	the	DET
emaj-62	392	39	coming	come	VERB
emaj-62	392	40	years	year	NOUN
emaj-62	392	41	”	"	PUNCT
emaj-62	392	42	,	,	PUNCT
emaj-62	392	43	the	the	DET
emaj-62	392	44	government	government	NOUN
emaj-62	392	45	accountants	accountant	NOUN
emaj-62	392	46	journal	journal	NOUN
emaj-62	392	47	,	,	PUNCT
emaj-62	392	48	vol	vol	NOUN
emaj-62	392	49	.	.	PUNCT
emaj-62	392	50	48	48	NUM
emaj-62	392	51	.	.	NUM
emaj-62	392	52	,	,	PUNCT
emaj-62	392	53	pp.12	pp.12	PROPN
emaj-62	392	54	-	-	ADJ
emaj-62	392	55	19	19	NUM
emaj-62	392	56	.	.	PUNCT
emaj-62	393	1	mintz	mintz	PROPN
emaj-62	393	2	,	,	PUNCT
emaj-62	393	3	s.m	s.m	PROPN
emaj-62	393	4	.	.	PROPN
emaj-62	393	5	2009	2009	NUM
emaj-62	393	6	,	,	PUNCT
emaj-62	393	7	‘	'	PUNCT
emaj-62	393	8	the	the	DET
emaj-62	393	9	impact	impact	NOUN
emaj-62	393	10	of	of	ADP
emaj-62	393	11	ifrs	ifrs	NOUN
emaj-62	393	12	on	on	ADP
emaj-62	393	13	accounting	accounting	NOUN
emaj-62	393	14	professionals	professional	NOUN
emaj-62	393	15	and	and	CCONJ
emaj-62	393	16	accounting	accounting	NOUN
emaj-62	393	17	education	education	NOUN
emaj-62	393	18	’	'	PUNCT
emaj-62	393	19	,	,	PUNCT
emaj-62	393	20	today	today	NOUN
emaj-62	393	21	's	's	PART
emaj-62	393	22	cpa	cpa	NOUN
emaj-62	393	23	,	,	PUNCT
emaj-62	393	24	november	november	PROPN
emaj-62	393	25	/	/	SYM
emaj-62	393	26	december	december	PROPN
emaj-62	393	27	:	:	PUNCT
emaj-62	393	28	24–7	24–7	PROPN
emaj-62	393	29	.	.	PUNCT
emaj-62	393	30	munter	munter	PROPN
emaj-62	393	31	,	,	PUNCT
emaj-62	393	32	p.	p.	NOUN
emaj-62	393	33	and	and	CCONJ
emaj-62	393	34	reckers	recker	NOUN
emaj-62	393	35	,	,	PUNCT
emaj-62	393	36	m.j	m.j	PROPN
emaj-62	393	37	.	.	PROPN
emaj-62	393	38	2009	2009	NUM
emaj-62	393	39	,	,	PUNCT
emaj-62	393	40	‘	'	PUNCT
emaj-62	393	41	ifrs	ifrs	NOUN
emaj-62	393	42	and	and	CCONJ
emaj-62	393	43	collegiate	collegiate	ADJ
emaj-62	393	44	accounting	accounting	NOUN
emaj-62	393	45	curricula	curricula	NOUN
emaj-62	393	46	in	in	ADP
emaj-62	393	47	the	the	DET
emaj-62	393	48	united	united	PROPN
emaj-62	393	49	states	states	PROPN
emaj-62	393	50	:	:	PUNCT
emaj-62	393	51	2008	2008	NUM
emaj-62	393	52	a	a	DET
emaj-62	393	53	survey	survey	NOUN
emaj-62	393	54	of	of	ADP
emaj-62	393	55	the	the	DET
emaj-62	393	56	current	current	ADJ
emaj-62	393	57	state	state	NOUN
emaj-62	393	58	of	of	ADP
emaj-62	393	59	education	education	NOUN
emaj-62	393	60	conducted	conduct	VERB
emaj-62	393	61	by	by	ADP
emaj-62	393	62	kpmg	kpmg	PROPN
emaj-62	393	63	and	and	CCONJ
emaj-62	393	64	the	the	DET
emaj-62	393	65	education	education	NOUN
emaj-62	393	66	committee	committee	NOUN
emaj-62	393	67	of	of	ADP
emaj-62	393	68	the	the	DET
emaj-62	393	69	american	american	PROPN
emaj-62	393	70	accounting	accounting	PROPN
emaj-62	393	71	association	association	PROPN
emaj-62	393	72	’	'	PUNCT
emaj-62	393	73	,	,	PUNCT
emaj-62	393	74	issues	issue	NOUN
emaj-62	393	75	in	in	ADP
emaj-62	393	76	accounting	accounting	NOUN
emaj-62	393	77	education	education	NOUN
emaj-62	393	78	,	,	PUNCT
emaj-62	393	79	vol	vol	NOUN
emaj-62	393	80	.	.	PROPN
emaj-62	393	81	24	24	NUM
emaj-62	393	82	issue	issue	NOUN
emaj-62	393	83	:	:	PUNCT
emaj-62	393	84	2	2	NUM
emaj-62	393	85	,	,	PUNCT
emaj-62	393	86	p.131	p.131	NOUN
emaj-62	393	87	.	.	PUNCT
emaj-62	394	1	örten	örten	ADJ
emaj-62	394	2	r.	r.	PROPN
emaj-62	394	3	,	,	PUNCT
emaj-62	394	4	kaval	kaval	PROPN
emaj-62	394	5	,	,	PUNCT
emaj-62	394	6	h.	h.	PROPN
emaj-62	394	7	,	,	PUNCT
emaj-62	394	8	karapınar	karapınar	PROPN
emaj-62	394	9	,	,	PUNCT
emaj-62	394	10	a.	a.	NOUN
emaj-62	394	11	(	(	PUNCT
emaj-62	394	12	2007	2007	NUM
emaj-62	394	13	)	)	PUNCT
emaj-62	394	14	.	.	PUNCT
emaj-62	395	1	“	"	PUNCT
emaj-62	395	2	türkiye	türkiye	PROPN
emaj-62	395	3	muhasebe	muhasebe	NOUN
emaj-62	395	4	-	-	PUNCT
emaj-62	395	5	finansal	finansal	NOUN
emaj-62	395	6	raporlama	raporlama	NOUN
emaj-62	395	7	standartları	standartları	PROPN
emaj-62	395	8	,	,	PUNCT
emaj-62	395	9	tms	tms	PROPN
emaj-62	395	10	-	-	PUNCT
emaj-62	395	11	tfrs	tfrs	NOUN
emaj-62	395	12	”	"	PUNCT
emaj-62	395	13	,	,	PUNCT
emaj-62	395	14	seçkin	seçkin	PROPN
emaj-62	395	15	publishing	publishing	NOUN
emaj-62	395	16	.	.	PUNCT
emaj-62	396	1	pekdemir	pekdemir	PROPN
emaj-62	396	2	,	,	PUNCT
emaj-62	396	3	r.	r.	PROPN
emaj-62	396	4	,	,	PUNCT
emaj-62	396	5	türel	türel	PROPN
emaj-62	396	6	,	,	PUNCT
emaj-62	396	7	a.	a.	NOUN
emaj-62	396	8	g.	g.	PROPN
emaj-62	396	9	,	,	PUNCT
emaj-62	396	10	“	"	PUNCT
emaj-62	396	11	ethics	ethic	NOUN
emaj-62	396	12	in	in	ADP
emaj-62	396	13	professional	professional	ADJ
emaj-62	396	14	accounting	accounting	NOUN
emaj-62	396	15	education	education	NOUN
emaj-62	396	16	program	program	NOUN
emaj-62	396	17	:	:	PUNCT
emaj-62	396	18	the	the	DET
emaj-62	396	19	turkey	turkey	NOUN
emaj-62	396	20	experience	experience	NOUN
emaj-62	396	21	”	"	PUNCT
emaj-62	396	22	,	,	PUNCT
emaj-62	396	23	accounting	accounting	NOUN
emaj-62	396	24	studies	study	NOUN
emaj-62	396	25	in	in	ADP
emaj-62	396	26	turkey	turkey	PROPN
emaj-62	396	27	,	,	PUNCT
emaj-62	396	28	pekdemir	pekdemir	PROPN
emaj-62	396	29	r.	r.	PROPN
emaj-62	396	30	,	,	PUNCT
emaj-62	396	31	ed	ed	NOUN
emaj-62	396	32	.	.	PROPN
emaj-62	396	33	,	,	PUNCT
emaj-62	396	34	i̇stanbul	i̇stanbul	PUNCT
emaj-62	397	1	üniversitesi	üniversitesi	PROPN
emaj-62	397	2	i̇şletme	i̇şletme	VERB
emaj-62	397	3	fakültesi	fakültesi	PROPN
emaj-62	397	4	muhasebe	muhasebe	PROPN
emaj-62	397	5	enstitüsü	enstitüsü	PROPN
emaj-62	397	6	,	,	PUNCT
emaj-62	397	7	istanbul	istanbul	PROPN
emaj-62	397	8	,	,	PUNCT
emaj-62	397	9	pp.63	pp.63	NOUN
emaj-62	397	10	-	-	NOUN
emaj-62	397	11	77	77	NUM
emaj-62	397	12	,	,	PUNCT
emaj-62	397	13	2010	2010	NUM
emaj-62	397	14	.	.	PUNCT
emaj-62	398	1	preobragenskaya	preobragenskaya	PROPN
emaj-62	398	2	,	,	PUNCT
emaj-62	398	3	g.	g.	PROPN
emaj-62	398	4	g.	g.	PROPN
emaj-62	398	5	,	,	PUNCT
emaj-62	398	6	mcgee	mcgee	PROPN
emaj-62	398	7	,	,	PUNCT
emaj-62	398	8	r.	r.	PROPN
emaj-62	398	9	w.	w.	PROPN
emaj-62	398	10	,	,	PUNCT
emaj-62	398	11	(	(	PUNCT
emaj-62	398	12	2003a	2003a	NUM
emaj-62	398	13	)	)	PUNCT
emaj-62	398	14	.	.	PUNCT
emaj-62	399	1	“	"	PUNCT
emaj-62	399	2	international	international	ADJ
emaj-62	399	3	accounting	accounting	NOUN
emaj-62	399	4	standards	standard	NOUN
emaj-62	399	5	and	and	CCONJ
emaj-62	399	6	foreign	foreign	ADJ
emaj-62	399	7	direct	direct	ADJ
emaj-62	399	8	investment	investment	NOUN
emaj-62	399	9	in	in	ADP
emaj-62	399	10	russia”,presented	russia”,presente	VERB
emaj-62	399	11	at	at	ADP
emaj-62	399	12	the	the	DET
emaj-62	399	13	international	international	ADJ
emaj-62	399	14	trade	trade	NOUN
emaj-62	399	15	and	and	CCONJ
emaj-62	399	16	finance	finance	PROPN
emaj-62	399	17	association	association	NOUN
emaj-62	399	18	’s	’s	PART
emaj-62	399	19	thirteenth	thirteenth	ADJ
emaj-62	399	20	international	international	ADJ
emaj-62	399	21	conference	conference	NOUN
emaj-62	399	22	,	,	PUNCT
emaj-62	399	23	vaasa	vaasa	PROPN
emaj-62	399	24	,	,	PUNCT
emaj-62	399	25	finland	finland	PROPN
emaj-62	399	26	,	,	PUNCT
emaj-62	399	27	may	may	AUX
emaj-62	399	28	28	28	NUM
emaj-62	399	29	-	-	SYM
emaj-62	399	30	31	31	NUM
emaj-62	399	31	,	,	PUNCT
emaj-62	399	32	2003	2003	NUM
emaj-62	399	33	.	.	PUNCT
emaj-62	400	1	preobragenskaya	preobragenskaya	PROPN
emaj-62	400	2	,	,	PUNCT
emaj-62	400	3	g.	g.	PROPN
emaj-62	400	4	g.	g.	PROPN
emaj-62	400	5	,	,	PUNCT
emaj-62	400	6	mcgee	mcgee	PROPN
emaj-62	400	7	,	,	PUNCT
emaj-62	400	8	r.	r.	PROPN
emaj-62	400	9	w.	w.	PROPN
emaj-62	400	10	(	(	PUNCT
emaj-62	400	11	2003b	2003b	NUM
emaj-62	400	12	)	)	PUNCT
emaj-62	400	13	.	.	PUNCT
emaj-62	401	1	“	"	PUNCT
emaj-62	401	2	the	the	DET
emaj-62	401	3	current	current	ADJ
emaj-62	401	4	state	state	NOUN
emaj-62	401	5	of	of	ADP
emaj-62	401	6	auditing	auditing	NOUN
emaj-62	401	7	in	in	ADP
emaj-62	401	8	russia	russia	PROPN
emaj-62	401	9	”	"	PUNCT
emaj-62	401	10	.	.	PUNCT
emaj-62	402	1	in	in	ADP
emaj-62	402	2	jerry	jerry	PROPN
emaj-62	402	3	biberman	biberman	PROPN
emaj-62	402	4	&	&	CCONJ
emaj-62	402	5	abbass	abbass	PROPN
emaj-62	402	6	f.	f.	PROPN
emaj-62	402	7	alkhafaji	alkhafaji	PROPN
emaj-62	402	8	(	(	PUNCT
emaj-62	402	9	eds	ed	NOUN
emaj-62	402	10	.	.	PUNCT
emaj-62	402	11	)	)	PUNCT
emaj-62	402	12	,	,	PUNCT
emaj-62	402	13	business	business	NOUN
emaj-62	402	14	research	research	NOUN
emaj-62	402	15	yearbook	yearbook	NOUN
emaj-62	402	16	:	:	PUNCT
emaj-62	402	17	global	global	ADJ
emaj-62	402	18	business	business	NOUN
emaj-62	402	19	perspectives	perspective	NOUN
emaj-62	402	20	,	,	PUNCT
emaj-62	402	21	volume	volume	NOUN
emaj-62	402	22	x	x	INTJ
emaj-62	402	23	(	(	PUNCT
emaj-62	402	24	pp.499	pp.499	NOUN
emaj-62	402	25	-	-	PUNCT
emaj-62	402	26	503	503	NUM
emaj-62	402	27	)	)	PUNCT
emaj-62	402	28	saline	saline	NOUN
emaj-62	402	29	,	,	PUNCT
emaj-62	402	30	mi	mi	PROPN
emaj-62	402	31	:	:	PUNCT
emaj-62	402	32	mcnaughton	mcnaughton	PROPN
emaj-62	402	33	&	&	CCONJ
emaj-62	402	34	gunn	gunn	PROPN
emaj-62	402	35	,	,	PUNCT
emaj-62	402	36	inc	inc	PROPN
emaj-62	402	37	.	.	PROPN
emaj-62	402	38	javascript	javascript	PROPN
emaj-62	402	39	:	:	PUNCT
emaj-62	402	40	void(0	void(0	PROPN
emaj-62	402	41	)	)	PUNCT
emaj-62	402	42	;	;	PUNCT
emaj-62	402	43	javascript	javascript	NOUN
emaj-62	402	44	:	:	PUNCT
emaj-62	402	45	void(0	void(0	PROPN
emaj-62	402	46	)	)	PUNCT
emaj-62	402	47	;	;	PUNCT
emaj-62	402	48	javascript	javascript	NOUN
emaj-62	402	49	:	:	PUNCT
emaj-62	402	50	void(0	void(0	PROPN
emaj-62	402	51	)	)	PUNCT
emaj-62	402	52	;	;	PUNCT
emaj-62	402	53	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	AUX
emaj-62	402	54	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	NOUN
emaj-62	402	55	http://econbiz.zbw-kiel.de/search/results?lookfor=%22miller%2c+gerald+j.%22&type=author&limit=20	http://econbiz.zbw-kiel.de/search/results?lookfor=%22miller%2c+gerald+j.%22&type=author&limit=20	PROPN
emaj-62	402	56	volume	volume	NOUN
emaj-62	402	57	4	4	NUM
emaj-62	402	58	no	no	DET
emaj-62	402	59	1	1	NUM
emaj-62	402	60	(	(	PUNCT
emaj-62	402	61	2014	2014	NUM
emaj-62	402	62	)	)	PUNCT
emaj-62	402	63	|	|	ADV
emaj-62	402	64	issn	issn	VERB
emaj-62	402	65	2158	2158	NUM
emaj-62	402	66	-	-	SYM
emaj-62	402	67	8708	8708	NUM
emaj-62	402	68	(	(	PUNCT
emaj-62	402	69	online	online	NOUN
emaj-62	402	70	)	)	PUNCT
emaj-62	402	71	|	|	ADV
emaj-62	402	72	doi	doi	X
emaj-62	402	73	10.5195	10.5195	NUM
emaj-62	402	74	/	/	SYM
emaj-62	402	75	emaj.2014.62	emaj.2014.62	NOUN
emaj-62	402	76	|	|	ADV
emaj-62	402	77	http://emaj.pitt.edu	http://emaj.pitt.edu	PROPN
emaj-62	402	78	dr	dr	PROPN
emaj-62	402	79	.	.	PROPN
emaj-62	402	80	cevdet	cevdet	PROPN
emaj-62	402	81	kızıl	kızıl	PROPN
emaj-62	402	82	,	,	PUNCT
emaj-62	402	83	dr	dr	PROPN
emaj-62	402	84	.	.	PROPN
emaj-62	402	85	ayşe	ayşe	PROPN
emaj-62	402	86	tansel	tansel	PROPN
emaj-62	402	87	çetin	çetin	PROPN
emaj-62	402	88	,	,	PUNCT
emaj-62	402	89	ahmed	ahme	VERB
emaj-62	402	90	bulunmaz	bulunmaz	PROPN
emaj-62	402	91	emerging	emerge	VERB
emaj-62	402	92	markets	market	NOUN
emaj-62	402	93	journal	journal	NOUN
emaj-62	402	94	|	|	ADV
emaj-62	402	95	p	p	NOUN
emaj-62	402	96	a	a	DET
emaj-62	402	97	g	g	NOUN
emaj-62	402	98	e	e	PROPN
emaj-62	402	99	|84	|84	NOUN
emaj-62	402	100	rothbard	rothbard	ADJ
emaj-62	402	101	,	,	PUNCT
emaj-62	402	102	m.	m.	NOUN
emaj-62	402	103	n.	n.	PROPN
emaj-62	402	104	(	(	PUNCT
emaj-62	402	105	1991	1991	NUM
emaj-62	402	106	)	)	PUNCT
emaj-62	402	107	.	.	PUNCT
emaj-62	403	1	“	"	PUNCT
emaj-62	403	2	the	the	DET
emaj-62	403	3	case	case	NOUN
emaj-62	403	4	for	for	ADP
emaj-62	403	5	a	a	DET
emaj-62	403	6	100	100	NUM
emaj-62	403	7	percent	percent	NOUN
emaj-62	403	8	gold	gold	NOUN
emaj-62	403	9	dollar	dollar	NOUN
emaj-62	403	10	”	"	PUNCT
emaj-62	403	11	.	.	PUNCT
emaj-62	404	1	ludwig	ludwig	PROPN
emaj-62	404	2	von	von	PROPN
emaj-62	404	3	mises	mises	PROPN
emaj-62	404	4	institute	institute	PROPN
emaj-62	404	5	.	.	PUNCT
emaj-62	405	1	sennholz	sennholz	PROPN
emaj-62	405	2	,	,	PUNCT
emaj-62	405	3	h.	h.	PROPN
emaj-62	405	4	(	(	PUNCT
emaj-62	405	5	2002	2002	NUM
emaj-62	405	6	)	)	PUNCT
emaj-62	405	7	.	.	PUNCT
emaj-62	406	1	“	"	PUNCT
emaj-62	406	2	russia	russia	PROPN
emaj-62	406	3	’s	’s	PART
emaj-62	406	4	march	march	NOUN
emaj-62	406	5	from	from	ADP
emaj-62	406	6	communism	communism	NOUN
emaj-62	406	7	”	"	PUNCT
emaj-62	406	8	,	,	PUNCT
emaj-62	406	9	mises	mises	PROPN
emaj-62	406	10	institute	institute	PROPN
emaj-62	406	11	.	.	PUNCT
emaj-62	407	1	stolowy	stolowy	PROPN
emaj-62	407	2	,	,	PUNCT
emaj-62	407	3	h.	h.	PROPN
emaj-62	407	4	,	,	PUNCT
emaj-62	407	5	tenenhaus	tenenhaus	PROPN
emaj-62	407	6	,	,	PUNCT
emaj-62	407	7	m.	m.	NOUN
emaj-62	407	8	(	(	PUNCT
emaj-62	407	9	1997).”international	1997).”international	NUM
emaj-62	407	10	accounting	accounting	NOUN
emaj-62	407	11	education	education	NOUN
emaj-62	407	12	in	in	ADP
emaj-62	407	13	western	western	PROPN
emaj-62	407	14	europe	europe	PROPN
emaj-62	407	15	”	"	PUNCT
emaj-62	407	16	,	,	PUNCT
emaj-62	407	17	hec	hec	PROPN
emaj-62	407	18	school	school	NOUN
emaj-62	407	19	of	of	ADP
emaj-62	407	20	management	management	NOUN
emaj-62	407	21	.	.	PUNCT
emaj-62	408	1	süer	süer	NOUN
emaj-62	408	2	,	,	PUNCT
emaj-62	408	3	h.	h.	PROPN
emaj-62	408	4	m.	m.	NOUN
emaj-62	408	5	(	(	PUNCT
emaj-62	408	6	2007	2007	NUM
emaj-62	408	7	)	)	PUNCT
emaj-62	408	8	“	"	PUNCT
emaj-62	408	9	ticaret	ticaret	ADJ
emaj-62	408	10	meslek	meslek	NOUN
emaj-62	408	11	liselerinde	liselerinde	PROPN
emaj-62	408	12	muhasebe	muhasebe	PROPN
emaj-62	408	13	eğitimi	eğitimi	PROPN
emaj-62	408	14	,	,	PUNCT
emaj-62	408	15	muhasebe	muhasebe	PROPN
emaj-62	408	16	eğitiminden	eğitiminden	NOUN
emaj-62	408	17	beklentiler	beklentiler	PROPN
emaj-62	408	18	ve	ve	PROPN
emaj-62	408	19	karşılaşılan	karşılaşılan	NOUN
emaj-62	408	20	sorunlar	sorunlar	NOUN
emaj-62	408	21	”	"	PUNCT
emaj-62	408	22	,	,	PUNCT
emaj-62	408	23	yayınlanmamış	yayınlanmamış	ADJ
emaj-62	408	24	yüksek	yüksek	NOUN
emaj-62	408	25	lisans	lisan	NOUN
emaj-62	408	26	tezi	tezi	NOUN
emaj-62	408	27	,	,	PUNCT
emaj-62	408	28	i̇stanbul	i̇stanbul	PUNCT
emaj-62	408	29	üniversitesi	üniversitesi	NOUN
emaj-62	408	30	,	,	PUNCT
emaj-62	408	31	sosyal	sosyal	PROPN
emaj-62	408	32	bilimler	bilimler	PROPN
emaj-62	408	33	enstitüsü	enstitüsü	VERB
emaj-62	408	34	,	,	PUNCT
emaj-62	408	35	i̇stanbul	i̇stanbul	INTJ
emaj-62	408	36	.	.	PUNCT
emaj-62	409	1	tyrrall	tyrrall	PROPN
emaj-62	409	2	,	,	PUNCT
emaj-62	409	3	d.	d.	PROPN
emaj-62	409	4	,	,	PUNCT
emaj-62	409	5	woodward	woodward	PROPN
emaj-62	409	6	,	,	PUNCT
emaj-62	409	7	d.	d.	PROPN
emaj-62	409	8	,	,	PUNCT
emaj-62	409	9	rakhimbekova	rakhimbekova	PROPN
emaj-62	409	10	,	,	PUNCT
emaj-62	409	11	a.	a.	NOUN
emaj-62	409	12	(	(	PUNCT
emaj-62	409	13	2007	2007	NUM
emaj-62	409	14	)	)	PUNCT
emaj-62	409	15	“	"	PUNCT
emaj-62	409	16	the	the	DET
emaj-62	409	17	relevance	relevance	NOUN
emaj-62	409	18	of	of	ADP
emaj-62	409	19	international	international	ADJ
emaj-62	409	20	financial	financial	ADJ
emaj-62	409	21	reporting	reporting	NOUN
emaj-62	409	22	standards	standard	NOUN
emaj-62	409	23	to	to	ADP
emaj-62	409	24	a	a	DET
emaj-62	409	25	developing	develop	VERB
emaj-62	409	26	country	country	NOUN
emaj-62	409	27	:	:	PUNCT
emaj-62	409	28	evidence	evidence	NOUN
emaj-62	409	29	from	from	ADP
emaj-62	409	30	kazakhstan	kazakhstan	PROPN
emaj-62	409	31	"	"	PUNCT
emaj-62	409	32	,	,	PUNCT
emaj-62	409	33	the	the	DET
emaj-62	409	34	international	international	ADJ
emaj-62	409	35	journal	journal	NOUN
emaj-62	409	36	of	of	ADP
emaj-62	409	37	accounting	accounting	NOUN
emaj-62	409	38	,	,	PUNCT
emaj-62	409	39	vol	vol	NOUN
emaj-62	409	40	.	.	PROPN
emaj-62	410	1	42	42	NUM
emaj-62	410	2	,	,	PUNCT
emaj-62	410	3	no	no	INTJ
emaj-62	410	4	.	.	NOUN
emaj-62	410	5	1	1	NUM
emaj-62	410	6	,	,	PUNCT
emaj-62	410	7	pp	pp	ADJ
emaj-62	410	8	.	.	PUNCT
emaj-62	411	1	82	82	NUM
emaj-62	411	2	-	-	SYM
emaj-62	411	3	110	110	NUM
emaj-62	411	4	.	.	PUNCT
emaj-62	412	1	uyar	uyar	PROPN
emaj-62	412	2	,	,	PUNCT
emaj-62	412	3	a.	a.	NOUN
emaj-62	412	4	,	,	PUNCT
emaj-62	412	5	güngörmüş	güngörmüş	NOUN
emaj-62	412	6	,	,	PUNCT
emaj-62	412	7	a.	a.	NOUN
emaj-62	412	8	h.	h.	PROPN
emaj-62	412	9	(	(	PUNCT
emaj-62	412	10	2013	2013	NUM
emaj-62	412	11	)	)	PUNCT
emaj-62	412	12	.	.	PUNCT
emaj-62	413	1	“	"	PUNCT
emaj-62	413	2	perceptions	perception	NOUN
emaj-62	413	3	and	and	CCONJ
emaj-62	413	4	knowledge	knowledge	NOUN
emaj-62	413	5	of	of	ADP
emaj-62	413	6	accounting	accounting	NOUN
emaj-62	413	7	professionals	professional	NOUN
emaj-62	413	8	on	on	ADP
emaj-62	413	9	ifrs	ifrs	PROPN
emaj-62	413	10	for	for	ADP
emaj-62	413	11	smes	sme	NOUN
emaj-62	413	12	:	:	PUNCT
emaj-62	413	13	evidence	evidence	NOUN
emaj-62	413	14	from	from	ADP
emaj-62	413	15	turkey	turkey	PROPN
emaj-62	413	16	”	"	PUNCT
emaj-62	413	17	,	,	PUNCT
emaj-62	413	18	research	research	NOUN
emaj-62	413	19	in	in	ADP
emaj-62	413	20	accounting	accounting	NOUN
emaj-62	413	21	regulation	regulation	NOUN
emaj-62	413	22	,	,	PUNCT
emaj-62	413	23	vol	vol	NOUN
emaj-62	413	24	.	.	PROPN
emaj-62	413	25	25	25	NUM
emaj-62	413	26	,	,	PUNCT
emaj-62	413	27	issue	issue	NOUN
emaj-62	413	28	:	:	PUNCT
emaj-62	413	29	1	1	NUM
emaj-62	413	30	,	,	PUNCT
emaj-62	413	31	pp	pp	ADJ
emaj-62	413	32	.	.	PUNCT
emaj-62	414	1	77	77	NUM
emaj-62	414	2	-	-	SYM
emaj-62	414	3	87	87	NUM
emaj-62	414	4	.	.	PUNCT
emaj-62	415	1	yereli	yereli	PROPN
emaj-62	415	2	,	,	PUNCT
emaj-62	415	3	a.	a.	PROPN
emaj-62	415	4	n.	n.	PROPN
emaj-62	415	5	,	,	PUNCT
emaj-62	415	6	kayalı	kayalı	PROPN
emaj-62	415	7	,	,	PUNCT
emaj-62	415	8	c.	c.	PROPN
emaj-62	415	9	,	,	PUNCT
emaj-62	415	10	özdoğan	özdoğan	PROPN
emaj-62	415	11	,	,	PUNCT
emaj-62	415	12	b.	b.	PROPN
emaj-62	415	13	,	,	PUNCT
emaj-62	415	14	gacar	gacar	NOUN
emaj-62	415	15	,	,	PUNCT
emaj-62	415	16	a.	a.	NOUN
emaj-62	415	17	,	,	PUNCT
emaj-62	415	18	ata	ata	PROPN
emaj-62	415	19	,	,	PUNCT
emaj-62	415	20	f.	f.	PROPN
emaj-62	415	21	i̇.	i̇.	PROPN
emaj-62	415	22	(	(	PUNCT
emaj-62	415	23	2010	2010	NUM
emaj-62	415	24	)	)	PUNCT
emaj-62	415	25	,	,	PUNCT
emaj-62	415	26	“	"	PUNCT
emaj-62	415	27	uluslar	uluslar	ADJ
emaj-62	415	28	arası	arası	PROPN
emaj-62	415	29	muhasebe	muhasebe	PROPN
emaj-62	415	30	eğitimi	eğitimi	PROPN
emaj-62	415	31	literatür	literatür	PROPN
emaj-62	415	32	taraması	taraması	PROPN
emaj-62	415	33	:	:	PUNCT
emaj-62	415	34	1997	1997	NUM
emaj-62	415	35	-	-	SYM
emaj-62	415	36	2008	2008	NUM
emaj-62	415	37	dönemi	dönemi	NOUN
emaj-62	415	38	”	"	PUNCT
emaj-62	415	39	,	,	PUNCT
emaj-62	415	40	ege	ege	PROPN
emaj-62	415	41	akademik	akademik	PROPN
emaj-62	415	42	bakış	bakış	PROPN
emaj-62	415	43	dergisi	dergisi	PROPN
emaj-62	415	44	,	,	PUNCT
emaj-62	415	45	vol	vol	NOUN
emaj-62	415	46	.	.	PROPN
emaj-62	415	47	10	10	NUM
emaj-62	415	48	,	,	PUNCT
emaj-62	415	49	no:3	no:3	NOUN
emaj-62	415	50	,	,	PUNCT
emaj-62	415	51	pp	pp	PROPN
emaj-62	415	52	.	.	PUNCT
emaj-62	416	1	885	885	NUM
emaj-62	416	2	-	-	SYM
emaj-62	416	3	910	910	NUM
emaj-62	416	4	.	.	PUNCT
emaj-62	417	1	yıldız	yıldız	PROPN
emaj-62	417	2	,	,	PUNCT
emaj-62	417	3	f.	f.	PROPN
emaj-62	417	4	(	(	PUNCT
emaj-62	417	5	2004	2004	NUM
emaj-62	417	6	)	)	PUNCT
emaj-62	417	7	.	.	PUNCT
emaj-62	418	1	“	"	PUNCT
emaj-62	418	2	üniversitelerimizde	üniversitelerimizde	PROPN
emaj-62	418	3	görev	görev	PROPN
emaj-62	418	4	yapan	yapan	PROPN
emaj-62	418	5	muhasebe	muhasebe	PROPN
emaj-62	418	6	ve	ve	AUX
emaj-62	418	7	finansman	finansman	ADJ
emaj-62	418	8	öğretim	öğretim	NOUN
emaj-62	418	9	üyesi	üyesi	NOUN
emaj-62	418	10	yardımcı	yardımcı	PROPN
emaj-62	418	11	doçentler	doçentler	PROPN
emaj-62	418	12	ile	ile	PROPN
emaj-62	418	13	i̇lgili	i̇lgili	PROPN
emaj-62	418	14	bir	bir	PROPN
emaj-62	418	15	araştırma	araştırma	PROPN
emaj-62	418	16	”	"	PUNCT
emaj-62	418	17	,	,	PUNCT
emaj-62	418	18	muhasebe	muhasebe	NOUN
emaj-62	418	19	ve	ve	VERB
emaj-62	418	20	finansman	finansman	NOUN
emaj-62	418	21	dergisi	dergisi	PROPN
emaj-62	418	22	,	,	PUNCT
emaj-62	418	23	sayı	sayı	ADJ
emaj-62	418	24	:	:	PUNCT
emaj-62	418	25	24	24	NUM
emaj-62	418	26	,	,	PUNCT
emaj-62	418	27	pp.128	pp.128	NOUN
emaj-62	418	28	-	-	PUNCT
emaj-62	418	29	145	145	NUM
emaj-62	418	30	.	.	PUNCT
emaj-62	419	1	http://www.sciencedirect.com/science/article/pii/s1052045712000446	http://www.sciencedirect.com/science/article/pii/s1052045712000446	PROPN
emaj-62	419	2	http://www.sciencedirect.com/science/article/pii/s1052045712000446	http://www.sciencedirect.com/science/article/pii/s1052045712000446	PROPN