id	sid	eid	entity	type
faba-285	1	1	294	CARDINAL
faba-285	1	2	7	CARDINAL
faba-285	1	3	2	CARDINAL
faba-285	1	4	2025	DATE
faba-285	1	5	issn 2603-5324	PERSON
faba-285	1	6	midoune1	PERSON
faba-285	1	7	serdani2	GPE
faba-285	1	8	illizi university center	ORG
faba-285	1	9	algeria 1	ORG
faba-285	1	10	department of management sciences	ORG
faba-285	1	11	illizi university center	ORG
faba-285	1	12	algeria 2	FAC
faba-285	1	13	24 july 2025	DATE
faba-285	1	14	17 november 2025	DATE
faba-285	1	15	28	CARDINAL
faba-285	1	16	november 2025	DATE
faba-285	4	1	398	CARDINAL
faba-285	4	2	algeria	GPE
faba-285	7	1	29.9%	PERCENT
faba-285	7	2	0.395	CARDINAL
faba-285	7	3	0.001	CARDINAL
faba-285	7	4	0.213	CARDINAL
faba-285	7	5	0.001	CARDINAL
faba-285	10	1	one	CARDINAL
faba-285	10	2	first	ORDINAL
faba-285	12	1	jel	ORG
faba-285	12	2	1	CARDINAL
faba-285	12	3	a. midoune	PERSON
faba-285	13	1	k. serdani/ finance	PERSON
faba-285	13	2	7	CARDINAL
faba-285	13	3	2	CARDINAL
faba-285	13	4	2025	CARDINAL
faba-285	13	5	295	CARDINAL
faba-285	14	1	deangelo	PERSON
faba-285	14	2	1981	DATE
faba-285	15	1	bonner 2008	PERSON
faba-285	24	1	two	CARDINAL
faba-285	26	1	1981	DATE
faba-285	27	1	2014	DATE
faba-285	29	1	three	CARDINAL
faba-285	30	1	first	ORDINAL
faba-285	32	1	francis	PERSON
faba-285	32	2	2013	DATE
faba-285	32	3	42	CARDINAL
faba-285	35	1	second	ORDINAL
faba-285	38	1	kams	ORG
faba-285	39	1	christensen	PERSON
faba-285	39	2	glover	PERSON
faba-285	39	3	wolfe	GPE
faba-285	39	4	2014	DATE
faba-285	40	1	240	CARDINAL
faba-285	42	1	a. midoune	PERSON
faba-285	42	2	k. serdani/ finance	PERSON
faba-285	42	3	7	CARDINAL
faba-285	42	4	2	CARDINAL
faba-285	42	5	2025	CARDINAL
faba-285	42	6	296	CARDINAL
faba-285	44	1	third	ORDINAL
faba-285	46	1	nelson	PERSON
faba-285	46	2	2009	DATE
faba-285	47	1	griffith	ORG
faba-285	47	2	2015	DATE
faba-285	48	1	1	CARDINAL
faba-285	48	2	2	CARDINAL
faba-285	50	1	three	CARDINAL
faba-285	55	1	two	CARDINAL
faba-285	55	2		CARDINAL
faba-285	57	1	1	CARDINAL
faba-285	57	2	2	CARDINAL
faba-285	58	1	isa 530	CARDINAL
faba-285	59	1		CARDINAL
faba-285	61	1	2	CARDINAL
faba-285	62	1	isa 520	CARDINAL
faba-285	65	1	isa 320	CARDINAL
faba-285	69	1		CARDINAL
faba-285	70	1		CARDINAL
faba-285	74	1		CARDINAL
faba-285	77	1	a. midoune	PERSON
faba-285	77	2	k. serdani/ finance	PERSON
faba-285	77	3	7	CARDINAL
faba-285	77	4	2	CARDINAL
faba-285	77	5	2025	CARDINAL
faba-285	77	6	297	CARDINAL
faba-285	78	1	first	ORDINAL
faba-285	79	1	second	ORDINAL
faba-285	81	1	3,641	CARDINAL
faba-285	81	2	algeria	GPE
faba-285	82	1	three	CARDINAL
faba-285	82	2	1	CARDINAL
faba-285	82	3	2	CARDINAL
faba-285	82	4	3	CARDINAL
faba-285	83	1	398	CARDINAL
faba-285	84	1	11%	PERCENT
faba-285	84	2	section 5.2	LAW
faba-285	86	1	1	CARDINAL
faba-285	86	2	61.6%	PERCENT
faba-285	86	3	15.1%	PERCENT
faba-285	86	4	23.4%	PERCENT
faba-285	87	1	58.6%	PERCENT
faba-285	87	2	11 years	DATE
faba-285	89	1	1	CARDINAL
faba-285	90	1	245 61.6	CARDINAL
faba-285	90	2	60 15.1	CARDINAL
faba-285	90	3	93	CARDINAL
faba-285	90	4	5 years	DATE
faba-285	90	5	67	CARDINAL
faba-285	90	6	10 years 98	DATE
faba-285	90	7	15 years	DATE
faba-285	90	8	15 years	DATE
faba-285	90	9	31.2	CARDINAL
faba-285	90	10	159	CARDINAL
faba-285	90	11	39.9 master's degree (master & magister	PRODUCT
faba-285	90	12	131	CARDINAL
faba-285	90	13	97	CARDINAL
faba-285	90	14	11 2.8	CARDINAL
faba-285	91	1	5	CARDINAL
faba-285	92	1		CARDINAL
faba-285	92	2	1	CARDINAL
faba-285	92	3	5	CARDINAL
faba-285	92	4	2018	DATE
faba-285	92	5	2023	CARDINAL
faba-285	92	6	isa 501	CARDINAL
faba-285	92	7	530	CARDINAL
faba-285	93	1		CARDINAL
faba-285	93	2	2	CARDINAL
faba-285	93	3	5	CARDINAL
faba-285	93	4	griffith et al	PERSON
faba-285	94	1	2015	DATE
faba-285	94	2	2010	DATE
faba-285	94	3	isa 520	DATE
faba-285	95	1	16	CARDINAL
faba-285	95	2	2021	CARDINAL
faba-285	95	3	francis (2011	ORG
faba-285	95	4	knechel et al	PERSON
faba-285	96	1	2013	DATE
faba-285	97	1	0.864	CARDINAL
faba-285	99	1	spss	ORG
faba-285	99	2	28	CARDINAL
faba-285	100	1	three	CARDINAL
faba-285	100	2	pearson	ORG
faba-285	101	1	+ β₁(x1	ORG
faba-285	101	2	1	CARDINAL
faba-285	101	3	a. midoune	PERSON
faba-285	101	4	k. serdani/ finance	PERSON
faba-285	101	5	7	CARDINAL
faba-285	101	6	2	CARDINAL
faba-285	101	7	2025 298	QUANTITY
faba-285	103	1	2	CARDINAL
faba-285	104	1	three	CARDINAL
faba-285	104	2	4.0	CARDINAL
faba-285	104	3	5	CARDINAL
faba-285	106	1	2	CARDINAL
faba-285	107	1	398	CARDINAL
faba-285	107	2	398	CARDINAL
faba-285	107	3	0.46718	CARDINAL
faba-285	107	4	398	CARDINAL
faba-285	108	1	pearson	PERSON
faba-285	108	2	3	CARDINAL
faba-285	109	1	0.01	CARDINAL
faba-285	109	2	0.01	CARDINAL
faba-285	109	3	three	CARDINAL
faba-285	110	1	3	CARDINAL
faba-285	112	1	2	CARDINAL
faba-285	112	2	395	DATE
faba-285	112	3	84.247	MONEY
faba-285	112	4	0.001	CARDINAL
faba-285	113	1	4	CARDINAL
faba-285	113	2	0.299	CARDINAL
faba-285	113	3	two	CARDINAL
faba-285	113	4	29.9%	PERCENT
faba-285	114	1	4	CARDINAL
faba-285	116	1	1	CARDINAL
faba-285	116	2	0.33917	MONEY
faba-285	117	1	5	CARDINAL
faba-285	118	1	three	CARDINAL
faba-285	119	1		CARDINAL
faba-285	119	2	0.213	CARDINAL
faba-285	119	3	0.001	CARDINAL
faba-285	120	1		CARDINAL
faba-285	120	2	0.395	CARDINAL
faba-285	120	3	0.001	CARDINAL
faba-285	121	1		CARDINAL
faba-285	121	2	0.213	CARDINAL
faba-285	122	1	5	CARDINAL
faba-285	124	1	2.065 0.169	MONEY
faba-285	124	2	0.184 0.045 0.213	MONEY
faba-285	126	1	a. midoune	PERSON
faba-285	126	2	k. serdani/ finance	PERSON
faba-285	126	3	7	CARDINAL
faba-285	126	4	2	CARDINAL
faba-285	126	5	2025	CARDINAL
faba-285	126	6	299	CARDINAL
faba-285	128	1	0.213	CARDINAL
faba-285	130	1	530	CARDINAL
faba-285	132	1	1	CARDINAL
faba-285	132	2	2	CARDINAL
faba-285	134	1	520	CARDINAL
faba-285	137	1	2011	DATE
faba-285	138	1	bonner	ORG
faba-285	138	2	2008	DATE
faba-285	141	1	insightfully	PERSON
faba-285	142	1	501	CARDINAL
faba-285	144	1	1	CARDINAL
faba-285	144	2	2	CARDINAL
faba-285	144	3	2	CARDINAL
faba-285	145	1	three	CARDINAL
faba-285	146	1	first	ORDINAL
faba-285	147	1	second	ORDINAL
faba-285	148	1	nelson 2009	PERSON
faba-285	150	1	isa 540	PERSON
faba-285	150	2	2010	DATE
faba-285	152	1	francis et al	PERSON
faba-285	153	1	2013	DATE
faba-285	154	1	knechel et al	PERSON
faba-285	154	2	2013	DATE
faba-285	158	1	2023	CARDINAL
faba-285	158	2	libby	PERSON
faba-285	158	3	luft	GPE
faba-285	158	4	1993	DATE
faba-285	159	1	2015	DATE
faba-285	159	2	2020	DATE
faba-285	161	1	a. midoune	PERSON
faba-285	161	2	k. serdani/ finance	PERSON
faba-285	161	3	7	CARDINAL
faba-285	161	4	2	CARDINAL
faba-285	161	5	300	CARDINAL
faba-285	167	1		CARDINAL
faba-285	167	2	algeria	GPE
faba-285	168	1	11%	PERCENT
faba-285	170	1		CARDINAL
faba-285	171	1	frc	ORG
faba-285	172	1		CARDINAL
faba-285	174	1	bonner	PERSON
faba-285	174	2	s. 2008	PERSON
faba-285	175	1	pearson/prentice hall	ORG
faba-285	176	1	brown-liburd	PERSON
faba-285	176	2	h.	PERSON
faba-285	176	3	m. a. vasarhelyi.	PERSON
faba-285	177	1	2015	DATE
faba-285	179	1	12(1):1-16	DATE
faba-285	180	1	https://doi.org/10.2308/jeta-10468 christensen	PERSON
faba-285	180	2	b. e.	PERSON
faba-285	180	3	s. m. glover	PERSON
faba-285	180	4	c. j. wolfe	PERSON
faba-285	180	5	2014	DATE
faba-285	182	1	journal of practice &	ORG
faba-285	182	2	33(4	CARDINAL
faba-285	182	3	71	CARDINAL
faba-285	183	1	deangelo	PERSON
faba-285	183	2	l. 1981	PERSON
faba-285	185	1	3(3	CARDINAL
faba-285	185	2	183	CARDINAL
faba-285	186	1	f. i. 2018	PERSON
faba-285	188	1	palgrave macmillan	PERSON
faba-285	189	1	j. 2023	PERSON
faba-285	190	1	gaas 2023	PERSON
faba-285	190	2	2nd	ORDINAL
faba-285	190	3	wiley	PERSON
faba-285	191	1	francis	PERSON
faba-285	193	1	journal of practice &	ORG
faba-285	193	2	125	CARDINAL
faba-285	194	1	p. michas	PERSON
faba-285	194	2	s. seavey	PERSON
faba-285	195	1	2013	DATE
faba-285	197	1	42	CARDINAL
faba-285	198	1	30(1	CARDINAL
faba-285	198	2	325	CARDINAL
faba-285	200	1	e.	ORG
faba-285	200	2	j. hammersley	PERSON
faba-285	200	3	k. kadous	PERSON
faba-285	200	4	d.	NORP
faba-285	201	1	2015	DATE
faba-285	203	1	journal of accounting research	ORG
faba-285	203	2	49-77	DATE
faba-285	204	1	j. 2011	ORG
faba-285	206	1	journal of practice &	ORG
faba-285	206	2	101–128	CARDINAL
faba-285	207	1	https://doi.org/10.2308/ajpt-10145 hurtt	PERSON
faba-285	207	2	2010	DATE
faba-285	209	1	journal of practice &	ORG
faba-285	209	2	29(1	CARDINAL
faba-285	209	3	149–171	CARDINAL
faba-285	210	1	2021	CARDINAL
faba-285	212	1	ifac	PERSON
faba-285	213	1	k. serdani/ finance	PERSON
faba-285	213	2	7	CARDINAL
faba-285	213	3	2	CARDINAL
faba-285	213	4	301	CARDINAL
faba-285	213	5	knechel	PERSON
faba-285	213	6	w.	PERSON
faba-285	213	7	g. krishnan	PERSON
faba-285	213	8	m. p-evzner	PERSON
faba-285	213	9	l. bhaskar	PERSON
faba-285	214	1	2013	DATE
faba-285	216	1	journal of practice &	ORG
faba-285	216	2	1-68	DATE
faba-285	216	3	r.	NORP
faba-285	216	4	j. luft	PERSON
faba-285	217	1	1993	DATE
faba-285	219	1	425	CARDINAL
faba-285	220	1	https://doi.org/10.1016/0361-3682(93)90040-d nelson	PERSON
faba-285	220	2	m. 2009	PERSON
faba-285	222	1	journal of practice &	ORG
faba-285	222	2	28(2	DATE
faba-285	222	3	1-34	DATE
faba-285	223	1	t. obi	ORG
faba-285	223	2	2020	DATE
faba-285	224	1	anambra	GPE
faba-285	225	1	6(10	CARDINAL
faba-285	225	2	48-65	DATE
faba-285	226	1	a. midoune	PERSON
faba-285	226	2	k. serdani/ finance	PERSON
faba-285	226	3	7	CARDINAL
faba-285	226	4	2	CARDINAL
faba-285	226	5	2025	CARDINAL
faba-285	226	6	302 appendix	QUANTITY
faba-285	227	1	approximately 10-12 minutes	TIME
faba-285	230	1	1	CARDINAL
faba-285	230	2	1	CARDINAL
faba-285	230	3	2. years	DATE
faba-285	230	4	less than 5 years	DATE
faba-285	230	5	5 to 10 years	DATE
faba-285	230	6	11 to 15 years	DATE
faba-285	230	7	more than 15 years 3	DATE
faba-285	230	8	phd	PERSON
faba-285	241	1	2	CARDINAL
faba-285	242	1	1	CARDINAL
faba-285	242	2	2	CARDINAL
faba-285	242	3	3	CARDINAL
faba-285	242	4	4	CARDINAL
faba-285	242	5	5	CARDINAL
faba-285	242	6	1 2 3	DATE
faba-285	242	7	a. verificational	PERSON
faba-285	242	8	1	CARDINAL
faba-285	244	1	2	CARDINAL
faba-285	245	1	3	CARDINAL
faba-285	246	1	4.	CARDINAL
faba-285	247	1	5	CARDINAL
faba-285	248	1	1	CARDINAL
faba-285	250	1	2	CARDINAL
faba-285	251	1	3	CARDINAL
faba-285	252	1	4	CARDINAL
faba-285	253	1	5	CARDINAL
faba-285	254	1	a. midoune	PERSON
faba-285	254	2	k. serdani/ finance	PERSON
faba-285	254	3	7	CARDINAL
faba-285	254	4	2	CARDINAL
faba-285	254	5	2025	CARDINAL
faba-285	254	6	303	CARDINAL
faba-285	254	7	3	CARDINAL
faba-285	255	1	1	CARDINAL
faba-285	255	2	2	CARDINAL
faba-285	255	3	3	CARDINAL
faba-285	255	4	4	CARDINAL
faba-285	255	5	5	CARDINAL
faba-285	255	6	1 2	CARDINAL
faba-285	255	7	5	CARDINAL
faba-285	255	8	1	CARDINAL
faba-285	255	9	1	CARDINAL
faba-285	257	1	2	CARDINAL
faba-285	258	1	3	CARDINAL
faba-285	259	1	4.	CARDINAL
faba-285	260	1	5	CARDINAL
faba-285	261	1	6	CARDINAL
faba-285	262	1	2	CARDINAL
faba-285	262	2	7	CARDINAL
faba-285	264	1	8	CARDINAL
faba-285	265	1	kams	ORG
faba-285	266	1	9	CARDINAL
faba-285	266	2	kams	ORG
faba-285	267	1	10	CARDINAL
faba-285	269	1	11	CARDINAL
faba-285	271	1	12	CARDINAL
faba-285	273	1	3	CARDINAL
faba-285	273	2	13	CARDINAL
faba-285	275	1	14	CARDINAL
faba-285	277	1	15	CARDINAL
faba-285	279	1	16	CARDINAL