id	sid	eid	entity	type
fbem-29582	1	1	2766-824x	QUANTITY
fbem-29582	1	2	18	CARDINAL
fbem-29582	1	3	2	CARDINAL
fbem-29582	1	4	2025 33	DATE
fbem-29582	1	5	zheng school of southwester petroleum university	ORG
fbem-29582	1	6	china	GPE
fbem-29582	1	7	2008	DATE
fbem-29582	2	1	china	GPE
fbem-29582	2	2	ministry of finance	ORG
fbem-29582	2	3	1504	CARDINAL
fbem-29582	2	4	december 2016	DATE
fbem-29582	6	1	china	GPE
fbem-29582	6	2	2017	CARDINAL
fbem-29582	6	3	2023	CARDINAL
fbem-29582	9	1	1	CARDINAL
fbem-29582	9	2	third	ORDINAL
fbem-29582	12	1	china	GPE
fbem-29582	15	1	three	CARDINAL
fbem-29582	19	1	2008	DATE
fbem-29582	20	1	september 2014	DATE
fbem-29582	21	1	china	GPE
fbem-29582	22	1	december 23, 2016	DATE
fbem-29582	22	2	the ministry of finance	ORG
fbem-29582	22	3	12	CARDINAL
fbem-29582	22	4	china	GPE
fbem-29582	24	1	china	GPE
fbem-29582	24	2	china	GPE
fbem-29582	25	1	chen yugui	PERSON
fbem-29582	25	2	the chinese institute of certified public accountants	ORG
fbem-29582	30	1	34	CARDINAL
fbem-29582	35	1	2	CARDINAL
fbem-29582	35	2	2.1	CARDINAL
fbem-29582	36	1	reid et al	PERSON
fbem-29582	37	1	2015	DATE
fbem-29582	38	1	yin heng et al	PERSON
fbem-29582	38	2	2019	DATE
fbem-29582	39	1	zhang ting et al	PERSON
fbem-29582	40	1	2023	CARDINAL
fbem-29582	41	1	mingdong et al	PERSON
fbem-29582	42	1	2016	DATE
fbem-29582	43	1	2.2	CARDINAL
fbem-29582	44	1	1980	DATE
fbem-29582	45	1	1995	DATE
fbem-29582	45	2	1,484	CARDINAL
fbem-29582	45	3	australia	GPE
fbem-29582	45	4	eight	CARDINAL
fbem-29582	45	5	eight	CARDINAL
fbem-29582	47	1	taylor	PERSON
fbem-29582	47	2	1999	DATE
fbem-29582	47	3	2000	DATE
fbem-29582	48	1	2.3	CARDINAL
fbem-29582	49	1	liu xiaoxia et al	PERSON
fbem-29582	50	1	2017	CARDINAL
fbem-29582	50	2	ren lili et al	PERSON
fbem-29582	51	1	2018	DATE
fbem-29582	53	1	li zijia	PERSON
fbem-29582	53	2	2020	DATE
fbem-29582	53	3	china	GPE
fbem-29582	53	4	2015 to 2018	DATE
fbem-29582	54	1	jianming et al	PERSON
fbem-29582	55	1	2023	CARDINAL
fbem-29582	56	1	3	CARDINAL
fbem-29582	65	1	tu jianming et al	PERSON
fbem-29582	66	1	2019	DATE
fbem-29582	71	1	35	CARDINAL
fbem-29582	76	1	1	CARDINAL
fbem-29582	82	1	liu yali et al	PERSON
fbem-29582	83	1	2011	DATE
fbem-29582	83	2	huang lidan	PERSON
fbem-29582	83	3	2018	DATE
fbem-29582	85	1	2	CARDINAL
fbem-29582	86	1	4	CARDINAL
fbem-29582	86	2	4.1	CARDINAL
fbem-29582	87	1	1	CARDINAL
fbem-29582	87	2	1	CARDINAL
fbem-29582	89	1	+ ti,6roaα +	DATE
fbem-29582	89	2	1	CARDINAL
fbem-29582	89	3	2	CARDINAL
fbem-29582	89	4	2	CARDINAL
fbem-29582	89	5	0θ	CARDINAL
fbem-29582	91	1	+ ti,10	PERSON
fbem-29582	91	2	+year +	DATE
fbem-29582	91	3	2	CARDINAL
fbem-29582	91	4	kam_num	PERSON
fbem-29582	93	1	1	CARDINAL
fbem-29582	95	1	57%	PERCENT
fbem-29582	96	1	1980	DATE
fbem-29582	96	2	woolina	PERSON
fbem-29582	96	3	2003	DATE
fbem-29582	97	1	2	CARDINAL
fbem-29582	97	2	2003	DATE
fbem-29582	97	3	wu yingyu et al.	PERSON
fbem-29582	97	4	2008	DATE
fbem-29582	98	1	four	CARDINAL
fbem-29582	98	2	1	CARDINAL
fbem-29582	99	1	3	CARDINAL
fbem-29582	102	1	4	CARDINAL
fbem-29582	105	1	5	CARDINAL
fbem-29582	107	1	6	CARDINAL
fbem-29582	110	1	7	CARDINAL
fbem-29582	113	1	8)	CARDINAL
fbem-29582	113	2	icq	ORG
fbem-29582	116	1	cao jianxin et al	ORG
fbem-29582	116	2	2011	DATE
fbem-29582	117	1	100	CARDINAL
fbem-29582	117	2	36	CARDINAL
fbem-29582	119	1	1	CARDINAL
fbem-29582	119	2	year end	DATE
fbem-29582	119	3	4.2	CARDINAL
fbem-29582	120	1	1	CARDINAL
fbem-29582	120	2	model 1	DATE
fbem-29582	120	3	2	CARDINAL
fbem-29582	121	1	1%	PERCENT
fbem-29582	121	2	0.067	CARDINAL
fbem-29582	122	1	1%	PERCENT
fbem-29582	122	2	0.361	CARDINAL
fbem-29582	124	1	1%	PERCENT
fbem-29582	124	2	four	CARDINAL
fbem-29582	124	3	four	CARDINAL
fbem-29582	126	1	1%	PERCENT
fbem-29582	131	1	1%	PERCENT
fbem-29582	132	1	icq	ORG
fbem-29582	132	2	1%	PERCENT
fbem-29582	133	1	china	GPE
fbem-29582	134	1	2	CARDINAL
fbem-29582	135	1	1 auditfee	QUANTITY
fbem-29582	135	2	2 auditfee kam_num 0.067	QUANTITY
fbem-29582	135	3	0.580	CARDINAL
fbem-29582	135	4	0.066	CARDINAL
fbem-29582	135	5	13.705	CARDINAL
fbem-29582	135	6	3.064	CARDINAL
fbem-29582	135	7	13.499	CARDINAL
fbem-29582	136	1	0.002	CARDINAL
fbem-29582	136	2	9.329	CARDINAL
fbem-29582	136	3	0.361	CARDINAL
fbem-29582	136	4	0.361	CARDINAL
fbem-29582	136	5	103.471	CARDINAL
fbem-29582	136	6	0.570	CARDINAL
fbem-29582	136	7	0.580	CARDINAL
fbem-29582	136	8	40.979	CARDINAL
fbem-29582	136	9	41.583	CARDINAL
fbem-29582	136	10	0.050	CARDINAL
fbem-29582	136	11	0.048	CARDINAL
fbem-29582	136	12	1.608	CARDINAL
fbem-29582	136	13	1.542	CARDINAL
fbem-29582	136	14	5.126	CARDINAL
fbem-29582	136	15	4.102	CARDINAL
fbem-29582	137	1	0.125	CARDINAL
fbem-29582	138	1	1.768	CARDINAL
fbem-29582	138	2	0.122	CARDINAL
fbem-29582	138	3	5.557	CARDINAL
fbem-29582	138	4	2.005	CARDINAL
fbem-29582	138	5	5.437	CARDINAL
fbem-29582	138	6	5.920	CARDINAL
fbem-29582	138	7	5.707	CARDINAL
fbem-29582	138	8	43.055	CARDINAL
fbem-29582	138	9	68.394	CARDINAL
fbem-29582	138	10	17,980	CARDINAL
fbem-29582	138	11	17,980	CARDINAL
fbem-29582	138	12	0.654	CARDINAL
fbem-29582	138	13	0.656	CARDINAL
fbem-29582	138	14	1%	PERCENT
fbem-29582	138	15	5% and 10%	PERCENT
fbem-29582	138	16	2	CARDINAL
fbem-29582	138	17	2	CARDINAL
fbem-29582	139	1	37	CARDINAL
fbem-29582	139	2	2	CARDINAL
fbem-29582	140	1	0.066	CARDINAL
fbem-29582	140	2	1%	PERCENT
fbem-29582	141	1	second	ORDINAL
fbem-29582	143	1	3	CARDINAL
fbem-29582	146	1	5	CARDINAL
fbem-29582	146	2	2017	CARDINAL
fbem-29582	146	3	2023	CARDINAL
fbem-29582	156	1	daily	DATE
fbem-29582	160	1	1	CARDINAL
fbem-29582	160	2	j v	PERSON
fbem-29582	160	3	li	PERSON
fbem-29582	160	4	the united kingdom	GPE
fbem-29582	162	1	university of tennessee	ORG
fbem-29582	162	2	knoxville	GPE
fbem-29582	162	3	2015	DATE
fbem-29582	163	1	2	CARDINAL
fbem-29582	163	2	li liqing	PERSON
fbem-29582	165	1	93	CARDINAL
fbem-29582	167	1	nanjing audit university	ORG
fbem-29582	167	2	2019	DATE
fbem-29582	167	3	16(05):23-31	DATE
fbem-29582	168	1	3	CARDINAL
fbem-29582	168	2	zhang ting	PERSON
fbem-29582	168	3	zhang dunli	PERSON
fbem-29582	171	1	2023	CARDINAL
fbem-29582	171	2	38(01):31	CARDINAL
fbem-29582	172	1	4	CARDINAL
fbem-29582	172	2	ran mingdong	PERSON
fbem-29582	172	3	wang chenglong	PERSON
fbem-29582	172	4	yue	PERSON
fbem-29582	173	1	2016	DATE
fbem-29582	173	2	05):6372+112	DATE
fbem-29582	174	1	5	CARDINAL
fbem-29582	174	2	simunic d a.	ORG
fbem-29582	176	1	journal ofaccounting research	ORG
fbem-29582	176	2	1980	DATE
fbem-29582	176	3	18(1	CARDINAL
fbem-29582	177	1	6	CARDINAL
fbem-29582	178	1	francis j	PERSON
fbem-29582	178	2	taylor s l.	PERSON
fbem-29582	180	1	1995	DATE
fbem-29582	180	2	20(3	CARDINAL
fbem-29582	180	3	297	CARDINAL
fbem-29582	181	1	7	CARDINAL
fbem-29582	181	2	simon	PERSON
fbem-29582	181	3	20	CARDINAL
fbem-29582	183	1	the international journal of accounting	ORG
fbem-29582	183	2	1999	DATE
fbem-29582	183	3	34(3	CARDINAL
fbem-29582	183	4	375	CARDINAL
fbem-29582	184	1	8	CARDINAL
fbem-29582	184	2	j h	PERSON
fbem-29582	184	3	wong	GPE
fbem-29582	184	4	j. audit markets	ORG
fbem-29582	186	1	ssrn 337840, 2002	EVENT
fbem-29582	187	1	9	CARDINAL
fbem-29582	187	2	liu xiaoxia	PERSON
fbem-29582	187	3	li minghui	PERSON
fbem-29582	187	4	sun lei.	PERSON
fbem-29582	189	1	2017	DATE
fbem-29582	189	2	04):88-94+96	DATE
fbem-29582	190	1	10	CARDINAL
fbem-29582	190	2	ren lili	PERSON
fbem-29582	190	3	zhang ruijun	PERSON
fbem-29582	191	1	shanghai	GPE
fbem-29582	191	2	shenzhen	GPE
fbem-29582	191	3	2006	DATE
fbem-29582	191	4	2016	DATE
fbem-29582	193	1	2018	DATE
fbem-29582	193	2	05):124-132	CARDINAL
fbem-29582	194	1	11	CARDINAL
fbem-29582	194	2	li zijia.	PERSON
fbem-29582	197	1	southeast university	ORG
fbem-29582	197	2	2020	DATE
fbem-29582	198	1	12	CARDINAL
fbem-29582	198	2	liu huizhong	PERSON
fbem-29582	198	3	li wan	PERSON
fbem-29582	199	1	chinese	NORP
fbem-29582	201	1	central university of finance	ORG
fbem-29582	201	2	2023	CARDINAL
fbem-29582	201	3	03):80-94	CARDINAL
fbem-29582	202	1	13	CARDINAL
fbem-29582	202	2	meng hui	PERSON
fbem-29582	202	3	xu huiyuan	PERSON
fbem-29582	205	1	monthly	DATE
fbem-29582	205	2	2022	CARDINAL
fbem-29582	205	3	35(08):85-89	DATE
fbem-29582	206	1	14	CARDINAL
fbem-29582	206	2	huang lidan	PERSON
fbem-29582	209	1	2018	DATE
fbem-29582	209	2	10):132-133	DATE