id	sid	tid	token	lemma	pos
fbem-10889	1	1	frontiers	frontier	NOUN
fbem-10889	1	2	in	in	ADP
fbem-10889	1	3	business	business	NOUN
fbem-10889	1	4	,	,	PUNCT
fbem-10889	1	5	economics	economic	NOUN
fbem-10889	1	6	and	and	CCONJ
fbem-10889	1	7	management	management	NOUN
fbem-10889	1	8	issn	issn	PROPN
fbem-10889	1	9	:	:	PUNCT
fbem-10889	1	10	2766	2766	NUM
fbem-10889	1	11	-	-	PUNCT
fbem-10889	1	12	824x	824x	NUM
fbem-10889	1	13	|	|	ADJ
fbem-10889	1	14	vol	vol	NOUN
fbem-10889	1	15	.	.	PROPN
fbem-10889	2	1	10	10	NUM
fbem-10889	2	2	,	,	PUNCT
fbem-10889	2	3	no	no	INTJ
fbem-10889	2	4	.	.	NOUN
fbem-10889	2	5	2	2	NUM
fbem-10889	2	6	,	,	PUNCT
fbem-10889	2	7	2023	2023	NUM
fbem-10889	2	8	109	109	NUM
fbem-10889	2	9	the	the	DET
fbem-10889	2	10	influence	influence	NOUN
fbem-10889	2	11	of	of	ADP
fbem-10889	2	12	internal	internal	ADJ
fbem-10889	2	13	control	control	NOUN
fbem-10889	2	14	effectiveness	effectiveness	NOUN
fbem-10889	2	15	on	on	ADP
fbem-10889	2	16	audit	audit	NOUN
fbem-10889	2	17	pricing	pricing	NOUN
fbem-10889	2	18	:	:	PUNCT
fbem-10889	2	19	based	base	VERB
fbem-10889	2	20	on	on	ADP
fbem-10889	2	21	the	the	DET
fbem-10889	2	22	empirical	empirical	ADJ
fbem-10889	2	23	evidence	evidence	NOUN
fbem-10889	2	24	of	of	ADP
fbem-10889	2	25	shenzhen	shenzhen	PROPN
fbem-10889	2	26	stock	stock	PROPN
fbem-10889	2	27	exchange	exchange	PROPN
fbem-10889	2	28	manufacturing	manufacturing	NOUN
fbem-10889	2	29	industry	industry	NOUN
fbem-10889	2	30	songmin	songmin	PROPN
fbem-10889	2	31	li	li	PROPN
fbem-10889	2	32	northwest	northwest	PROPN
fbem-10889	2	33	university	university	PROPN
fbem-10889	2	34	of	of	ADP
fbem-10889	2	35	political	political	ADJ
fbem-10889	2	36	science	science	NOUN
fbem-10889	2	37	and	and	CCONJ
fbem-10889	2	38	law	law	NOUN
fbem-10889	2	39	,	,	PUNCT
fbem-10889	2	40	china	china	PROPN
fbem-10889	2	41	abstract	abstract	PROPN
fbem-10889	2	42	:	:	PUNCT
fbem-10889	2	43	in	in	ADP
fbem-10889	2	44	recent	recent	ADJ
fbem-10889	2	45	years	year	NOUN
fbem-10889	2	46	,	,	PUNCT
fbem-10889	2	47	incidents	incident	NOUN
fbem-10889	2	48	such	such	ADJ
fbem-10889	2	49	as	as	ADP
fbem-10889	2	50	chairman	chairman	PROPN
fbem-10889	2	51	kant	kant	PROPN
fbem-10889	2	52	being	be	AUX
fbem-10889	2	53	arrested	arrest	VERB
fbem-10889	2	54	by	by	ADP
fbem-10889	2	55	the	the	DET
fbem-10889	2	56	police	police	NOUN
fbem-10889	2	57	for	for	ADP
fbem-10889	2	58	suspected	suspect	VERB
fbem-10889	2	59	crimes	crime	NOUN
fbem-10889	2	60	occur	occur	VERB
fbem-10889	2	61	frequently	frequently	ADV
fbem-10889	2	62	.	.	PUNCT
fbem-10889	3	1	in	in	ADP
fbem-10889	3	2	the	the	DET
fbem-10889	3	3	development	development	NOUN
fbem-10889	3	4	process	process	NOUN
fbem-10889	3	5	of	of	ADP
fbem-10889	3	6	these	these	DET
fbem-10889	3	7	incidents	incident	NOUN
fbem-10889	3	8	,	,	PUNCT
fbem-10889	3	9	the	the	DET
fbem-10889	3	10	negligence	negligence	NOUN
fbem-10889	3	11	of	of	ADP
fbem-10889	3	12	internal	internal	ADJ
fbem-10889	3	13	control	control	NOUN
fbem-10889	3	14	has	have	AUX
fbem-10889	3	15	played	play	VERB
fbem-10889	3	16	a	a	DET
fbem-10889	3	17	guiding	guide	VERB
fbem-10889	3	18	role	role	NOUN
fbem-10889	3	19	.	.	PUNCT
fbem-10889	4	1	this	this	PRON
fbem-10889	4	2	warns	warn	VERB
fbem-10889	4	3	us	we	PRON
fbem-10889	4	4	that	that	SCONJ
fbem-10889	4	5	listed	list	VERB
fbem-10889	4	6	companies	company	NOUN
fbem-10889	4	7	in	in	ADP
fbem-10889	4	8	addition	addition	NOUN
fbem-10889	4	9	to	to	ADP
fbem-10889	4	10	timely	timely	ADJ
fbem-10889	4	11	disclosure	disclosure	NOUN
fbem-10889	4	12	of	of	ADP
fbem-10889	4	13	internal	internal	ADJ
fbem-10889	4	14	control	control	NOUN
fbem-10889	4	15	reports	report	NOUN
fbem-10889	4	16	,	,	PUNCT
fbem-10889	4	17	establish	establish	VERB
fbem-10889	4	18	and	and	CCONJ
fbem-10889	4	19	improve	improve	VERB
fbem-10889	4	20	the	the	DET
fbem-10889	4	21	internal	internal	ADJ
fbem-10889	4	22	control	control	NOUN
fbem-10889	4	23	system	system	NOUN
fbem-10889	4	24	construction	construction	NOUN
fbem-10889	4	25	,	,	PUNCT
fbem-10889	4	26	but	but	CCONJ
fbem-10889	4	27	also	also	ADV
fbem-10889	4	28	the	the	DET
fbem-10889	4	29	introduction	introduction	NOUN
fbem-10889	4	30	of	of	ADP
fbem-10889	4	31	external	external	ADJ
fbem-10889	4	32	supervision	supervision	NOUN
fbem-10889	4	33	system	system	NOUN
fbem-10889	4	34	,	,	PUNCT
fbem-10889	4	35	timely	timely	ADJ
fbem-10889	4	36	audit	audit	NOUN
fbem-10889	4	37	work	work	NOUN
fbem-10889	4	38	,	,	PUNCT
fbem-10889	4	39	and	and	CCONJ
fbem-10889	4	40	the	the	DET
fbem-10889	4	41	effectiveness	effectiveness	NOUN
fbem-10889	4	42	of	of	ADP
fbem-10889	4	43	enterprise	enterprise	NOUN
fbem-10889	4	44	internal	internal	ADJ
fbem-10889	4	45	control	control	NOUN
fbem-10889	4	46	on	on	ADP
fbem-10889	4	47	the	the	DET
fbem-10889	4	48	follow	follow	VERB
fbem-10889	4	49	-	-	PUNCT
fbem-10889	4	50	up	up	ADP
fbem-10889	4	51	audit	audit	NOUN
fbem-10889	4	52	work	work	NOUN
fbem-10889	4	53	of	of	ADP
fbem-10889	4	54	audit	audit	NOUN
fbem-10889	4	55	pricing	pricing	NOUN
fbem-10889	4	56	is	be	AUX
fbem-10889	4	57	worth	worth	ADJ
fbem-10889	4	58	discussing	discuss	VERB
fbem-10889	4	59	.	.	PUNCT
fbem-10889	5	1	this	this	DET
fbem-10889	5	2	paper	paper	NOUN
fbem-10889	5	3	takes	take	VERB
fbem-10889	5	4	the	the	DET
fbem-10889	5	5	data	datum	NOUN
fbem-10889	5	6	of	of	ADP
fbem-10889	5	7	354	354	NUM
fbem-10889	5	8	manufacturing	manufacturing	NOUN
fbem-10889	5	9	companies	company	NOUN
fbem-10889	5	10	listed	list	VERB
fbem-10889	5	11	in	in	ADP
fbem-10889	5	12	2017	2017	NUM
fbem-10889	5	13	and	and	CCONJ
fbem-10889	5	14	2018	2018	NUM
fbem-10889	5	15	in	in	ADP
fbem-10889	5	16	shenzhen	shenzhen	PROPN
fbem-10889	5	17	stock	stock	PROPN
fbem-10889	5	18	exchange	exchange	PROPN
fbem-10889	5	19	from	from	ADP
fbem-10889	5	20	2015	2015	NUM
fbem-10889	5	21	to	to	ADP
fbem-10889	5	22	2017	2017	NUM
fbem-10889	5	23	in	in	ADP
fbem-10889	5	24	2018	2018	NUM
fbem-10889	5	25	as	as	ADP
fbem-10889	5	26	samples	sample	NOUN
fbem-10889	5	27	to	to	PART
fbem-10889	5	28	explore	explore	VERB
fbem-10889	5	29	the	the	DET
fbem-10889	5	30	impact	impact	NOUN
fbem-10889	5	31	of	of	ADP
fbem-10889	5	32	the	the	DET
fbem-10889	5	33	effectiveness	effectiveness	NOUN
fbem-10889	5	34	of	of	ADP
fbem-10889	5	35	internal	internal	ADJ
fbem-10889	5	36	control	control	NOUN
fbem-10889	5	37	on	on	ADP
fbem-10889	5	38	audit	audit	NOUN
fbem-10889	5	39	pricing	pricing	NOUN
fbem-10889	5	40	.	.	PUNCT
fbem-10889	6	1	the	the	DET
fbem-10889	6	2	empirical	empirical	ADJ
fbem-10889	6	3	results	result	NOUN
fbem-10889	6	4	show	show	VERB
fbem-10889	6	5	that	that	SCONJ
fbem-10889	6	6	there	there	PRON
fbem-10889	6	7	is	be	VERB
fbem-10889	6	8	no	no	DET
fbem-10889	6	9	significant	significant	ADJ
fbem-10889	6	10	negative	negative	ADJ
fbem-10889	6	11	correlation	correlation	NOUN
fbem-10889	6	12	between	between	ADP
fbem-10889	6	13	the	the	DET
fbem-10889	6	14	effectiveness	effectiveness	NOUN
fbem-10889	6	15	of	of	ADP
fbem-10889	6	16	internal	internal	ADJ
fbem-10889	6	17	control	control	NOUN
fbem-10889	6	18	of	of	ADP
fbem-10889	6	19	this	this	DET
fbem-10889	6	20	year	year	NOUN
fbem-10889	6	21	and	and	CCONJ
fbem-10889	6	22	the	the	DET
fbem-10889	6	23	audit	audit	NOUN
fbem-10889	6	24	pricing	pricing	NOUN
fbem-10889	6	25	of	of	ADP
fbem-10889	6	26	this	this	DET
fbem-10889	6	27	year	year	NOUN
fbem-10889	6	28	,	,	PUNCT
fbem-10889	6	29	and	and	CCONJ
fbem-10889	6	30	a	a	DET
fbem-10889	6	31	significant	significant	ADJ
fbem-10889	6	32	negative	negative	ADJ
fbem-10889	6	33	correlation	correlation	NOUN
fbem-10889	6	34	between	between	ADP
fbem-10889	6	35	the	the	DET
fbem-10889	6	36	effectiveness	effectiveness	NOUN
fbem-10889	6	37	of	of	ADP
fbem-10889	6	38	internal	internal	ADJ
fbem-10889	6	39	control	control	NOUN
fbem-10889	6	40	of	of	ADP
fbem-10889	6	41	the	the	DET
fbem-10889	6	42	previous	previous	ADJ
fbem-10889	6	43	year	year	NOUN
fbem-10889	6	44	and	and	CCONJ
fbem-10889	6	45	the	the	DET
fbem-10889	6	46	audit	audit	NOUN
fbem-10889	6	47	pricing	pricing	NOUN
fbem-10889	6	48	of	of	ADP
fbem-10889	6	49	this	this	DET
fbem-10889	6	50	year	year	NOUN
fbem-10889	6	51	,	,	PUNCT
fbem-10889	6	52	indicating	indicate	VERB
fbem-10889	6	53	that	that	SCONJ
fbem-10889	6	54	the	the	DET
fbem-10889	6	55	effectiveness	effectiveness	NOUN
fbem-10889	6	56	of	of	ADP
fbem-10889	6	57	internal	internal	ADJ
fbem-10889	6	58	control	control	NOUN
fbem-10889	6	59	of	of	ADP
fbem-10889	6	60	the	the	DET
fbem-10889	6	61	previous	previous	ADJ
fbem-10889	6	62	year	year	NOUN
fbem-10889	6	63	is	be	AUX
fbem-10889	6	64	an	an	DET
fbem-10889	6	65	important	important	ADJ
fbem-10889	6	66	influencing	influence	VERB
fbem-10889	6	67	factor	factor	NOUN
fbem-10889	6	68	of	of	ADP
fbem-10889	6	69	the	the	DET
fbem-10889	6	70	audit	audit	NOUN
fbem-10889	6	71	pricing	pricing	NOUN
fbem-10889	6	72	of	of	ADP
fbem-10889	6	73	this	this	DET
fbem-10889	6	74	year	year	NOUN
fbem-10889	6	75	.	.	PUNCT
fbem-10889	7	1	starting	start	VERB
fbem-10889	7	2	from	from	ADP
fbem-10889	7	3	the	the	DET
fbem-10889	7	4	effectiveness	effectiveness	NOUN
fbem-10889	7	5	of	of	ADP
fbem-10889	7	6	internal	internal	ADJ
fbem-10889	7	7	control	control	NOUN
fbem-10889	7	8	,	,	PUNCT
fbem-10889	7	9	this	this	DET
fbem-10889	7	10	paper	paper	NOUN
fbem-10889	7	11	discusses	discuss	VERB
fbem-10889	7	12	the	the	DET
fbem-10889	7	13	influencing	influence	VERB
fbem-10889	7	14	factors	factor	NOUN
fbem-10889	7	15	of	of	ADP
fbem-10889	7	16	audit	audit	NOUN
fbem-10889	7	17	pricing	pricing	NOUN
fbem-10889	7	18	,	,	PUNCT
fbem-10889	7	19	enriches	enrich	VERB
fbem-10889	7	20	the	the	DET
fbem-10889	7	21	research	research	NOUN
fbem-10889	7	22	on	on	ADP
fbem-10889	7	23	the	the	DET
fbem-10889	7	24	influencing	influence	VERB
fbem-10889	7	25	factors	factor	NOUN
fbem-10889	7	26	of	of	ADP
fbem-10889	7	27	audit	audit	NOUN
fbem-10889	7	28	pricing	pricing	NOUN
fbem-10889	7	29	,	,	PUNCT
fbem-10889	7	30	and	and	CCONJ
fbem-10889	7	31	provides	provide	VERB
fbem-10889	7	32	relevant	relevant	ADJ
fbem-10889	7	33	reference	reference	NOUN
fbem-10889	7	34	information	information	NOUN
fbem-10889	7	35	for	for	SCONJ
fbem-10889	7	36	the	the	DET
fbem-10889	7	37	government	government	NOUN
fbem-10889	7	38	to	to	PART
fbem-10889	7	39	standardize	standardize	VERB
fbem-10889	7	40	audit	audit	NOUN
fbem-10889	7	41	pricing	pricing	NOUN
fbem-10889	7	42	.	.	PUNCT
fbem-10889	8	1	keywords	keyword	NOUN
fbem-10889	8	2	:	:	PUNCT
fbem-10889	8	3	effectiveness	effectiveness	NOUN
fbem-10889	8	4	of	of	ADP
fbem-10889	8	5	internal	internal	ADJ
fbem-10889	8	6	control	control	NOUN
fbem-10889	8	7	,	,	PUNCT
fbem-10889	8	8	audit	audit	NOUN
fbem-10889	8	9	pricing	pricing	NOUN
fbem-10889	8	10	,	,	PUNCT
fbem-10889	8	11	self	self	NOUN
fbem-10889	8	12	-	-	PUNCT
fbem-10889	8	13	evaluation	evaluation	NOUN
fbem-10889	8	14	report	report	NOUN
fbem-10889	8	15	.	.	PUNCT
fbem-10889	9	1	1	1	X
fbem-10889	9	2	.	.	X
fbem-10889	9	3	introduction	introduction	NOUN
fbem-10889	9	4	in	in	ADP
fbem-10889	9	5	recent	recent	ADJ
fbem-10889	9	6	years	year	NOUN
fbem-10889	9	7	,	,	PUNCT
fbem-10889	9	8	corporate	corporate	ADJ
fbem-10889	9	9	financial	financial	ADJ
fbem-10889	9	10	fraud	fraud	NOUN
fbem-10889	9	11	incident	incident	PROPN
fbem-10889	9	12	has	have	AUX
fbem-10889	9	13	occurred	occur	VERB
fbem-10889	9	14	frequently	frequently	ADV
fbem-10889	9	15	,	,	PUNCT
fbem-10889	9	16	such	such	ADJ
fbem-10889	9	17	as	as	ADP
fbem-10889	9	18	kangmei	kangmei	PROPN
fbem-10889	9	19	pharmaceutical	pharmaceutical	NOUN
fbem-10889	9	20	,	,	PUNCT
fbem-10889	9	21	furen	furen	PROPN
fbem-10889	9	22	pharmaceutical	pharmaceutical	PROPN
fbem-10889	9	23	,	,	PUNCT
fbem-10889	9	24	enron	enron	PROPN
fbem-10889	9	25	company	company	PROPN
fbem-10889	9	26	and	and	CCONJ
fbem-10889	9	27	so	so	ADV
fbem-10889	9	28	on.in	on.in	ADP
fbem-10889	9	29	the	the	DET
fbem-10889	9	30	development	development	NOUN
fbem-10889	9	31	process	process	NOUN
fbem-10889	9	32	of	of	ADP
fbem-10889	9	33	these	these	DET
fbem-10889	9	34	incidents	incident	NOUN
fbem-10889	9	35	,	,	PUNCT
fbem-10889	9	36	the	the	DET
fbem-10889	9	37	negligence	negligence	NOUN
fbem-10889	9	38	of	of	ADP
fbem-10889	9	39	internal	internal	ADJ
fbem-10889	9	40	control	control	NOUN
fbem-10889	9	41	played	play	VERB
fbem-10889	9	42	a	a	DET
fbem-10889	9	43	guiding	guide	VERB
fbem-10889	9	44	role	role	NOUN
fbem-10889	9	45	,	,	PUNCT
fbem-10889	9	46	and	and	CCONJ
fbem-10889	9	47	the	the	DET
fbem-10889	9	48	management	management	NOUN
fbem-10889	9	49	even	even	ADV
fbem-10889	9	50	deliberately	deliberately	ADV
fbem-10889	9	51	concealed	conceal	VERB
fbem-10889	9	52	and	and	CCONJ
fbem-10889	9	53	secretly	secretly	ADV
fbem-10889	9	54	,	,	PUNCT
fbem-10889	9	55	which	which	PRON
fbem-10889	9	56	caused	cause	VERB
fbem-10889	9	57	the	the	DET
fbem-10889	9	58	deterioration	deterioration	NOUN
fbem-10889	9	59	of	of	ADP
fbem-10889	9	60	the	the	DET
fbem-10889	9	61	situation	situation	NOUN
fbem-10889	9	62	near.in	near.in	NUM
fbem-10889	9	63	addition	addition	NOUN
fbem-10889	9	64	to	to	ADP
fbem-10889	9	65	timely	timely	ADV
fbem-10889	9	66	disclosing	disclose	VERB
fbem-10889	9	67	the	the	DET
fbem-10889	9	68	internal	internal	ADJ
fbem-10889	9	69	control	control	NOUN
fbem-10889	9	70	reports	report	NOUN
fbem-10889	9	71	and	and	CCONJ
fbem-10889	9	72	establishing	establish	VERB
fbem-10889	9	73	and	and	CCONJ
fbem-10889	9	74	improving	improve	VERB
fbem-10889	9	75	the	the	DET
fbem-10889	9	76	construction	construction	NOUN
fbem-10889	9	77	of	of	ADP
fbem-10889	9	78	the	the	DET
fbem-10889	9	79	internal	internal	ADJ
fbem-10889	9	80	control	control	NOUN
fbem-10889	9	81	system	system	NOUN
fbem-10889	9	82	,	,	PUNCT
fbem-10889	9	83	the	the	DET
fbem-10889	9	84	listed	list	VERB
fbem-10889	9	85	companies	company	NOUN
fbem-10889	9	86	should	should	AUX
fbem-10889	9	87	also	also	ADV
fbem-10889	9	88	introduce	introduce	VERB
fbem-10889	9	89	an	an	DET
fbem-10889	9	90	external	external	ADJ
fbem-10889	9	91	supervision	supervision	NOUN
fbem-10889	9	92	system	system	NOUN
fbem-10889	9	93	and	and	CCONJ
fbem-10889	9	94	carry	carry	VERB
fbem-10889	9	95	out	out	ADP
fbem-10889	9	96	timely	timely	ADJ
fbem-10889	9	97	audit	audit	NOUN
fbem-10889	9	98	work[1	work[1	PROPN
fbem-10889	9	99	]	]	PUNCT
fbem-10889	9	100	.	.	PUNCT
fbem-10889	10	1	audit	audit	NOUN
fbem-10889	10	2	pricing	pricing	NOUN
fbem-10889	10	3	refers	refer	VERB
fbem-10889	10	4	to	to	ADP
fbem-10889	10	5	the	the	DET
fbem-10889	10	6	audit	audit	NOUN
fbem-10889	10	7	fee	fee	NOUN
fbem-10889	10	8	paid	pay	VERB
fbem-10889	10	9	by	by	ADP
fbem-10889	10	10	the	the	DET
fbem-10889	10	11	auditee	auditee	NOUN
fbem-10889	10	12	after	after	SCONJ
fbem-10889	10	13	the	the	DET
fbem-10889	10	14	cpa	cpa	NOUN
fbem-10889	10	15	completes	complete	VERB
fbem-10889	10	16	the	the	DET
fbem-10889	10	17	audit	audit	NOUN
fbem-10889	10	18	work	work	NOUN
fbem-10889	10	19	in	in	ADP
fbem-10889	10	20	accordance	accordance	NOUN
fbem-10889	10	21	with	with	ADP
fbem-10889	10	22	the	the	DET
fbem-10889	10	23	commercial	commercial	ADJ
fbem-10889	10	24	audit	audit	NOUN
fbem-10889	10	25	agreement	agreement	NOUN
fbem-10889	10	26	[	[	X
fbem-10889	10	27	2].china	2].china	NOUN
fbem-10889	10	28	's	's	PART
fbem-10889	10	29	audit	audit	NOUN
fbem-10889	10	30	market	market	NOUN
fbem-10889	10	31	is	be	AUX
fbem-10889	10	32	still	still	ADV
fbem-10889	10	33	in	in	ADP
fbem-10889	10	34	its	its	PRON
fbem-10889	10	35	infancy	infancy	NOUN
fbem-10889	10	36	,	,	PUNCT
fbem-10889	10	37	and	and	CCONJ
fbem-10889	10	38	the	the	DET
fbem-10889	10	39	audit	audit	NOUN
fbem-10889	10	40	pricing	pricing	NOUN
fbem-10889	10	41	has	have	AUX
fbem-10889	10	42	not	not	PART
fbem-10889	10	43	yet	yet	ADV
fbem-10889	10	44	formed	form	VERB
fbem-10889	10	45	a	a	DET
fbem-10889	10	46	unified	unified	ADJ
fbem-10889	10	47	law	law	NOUN
fbem-10889	11	1	[	[	X
fbem-10889	11	2	3].as	3].as	NUM
fbem-10889	11	3	one	one	NUM
fbem-10889	11	4	of	of	ADP
fbem-10889	11	5	the	the	DET
fbem-10889	11	6	basic	basic	ADJ
fbem-10889	11	7	procedures	procedure	NOUN
fbem-10889	11	8	of	of	ADP
fbem-10889	11	9	listed	list	VERB
fbem-10889	11	10	companies	company	NOUN
fbem-10889	11	11	,	,	PUNCT
fbem-10889	11	12	audit	audit	NOUN
fbem-10889	11	13	is	be	AUX
fbem-10889	11	14	especially	especially	ADV
fbem-10889	11	15	important.the	important.the	DET
fbem-10889	11	16	pricing	pricing	NOUN
fbem-10889	11	17	of	of	ADP
fbem-10889	11	18	the	the	DET
fbem-10889	11	19	audit	audit	NOUN
fbem-10889	11	20	is	be	AUX
fbem-10889	11	21	affected	affect	VERB
fbem-10889	11	22	by	by	ADP
fbem-10889	11	23	the	the	DET
fbem-10889	11	24	risk	risk	NOUN
fbem-10889	11	25	assessment	assessment	NOUN
fbem-10889	11	26	results	result	NOUN
fbem-10889	11	27	,	,	PUNCT
fbem-10889	11	28	and	and	CCONJ
fbem-10889	11	29	is	be	AUX
fbem-10889	11	30	the	the	DET
fbem-10889	11	31	result	result	NOUN
fbem-10889	11	32	of	of	ADP
fbem-10889	11	33	the	the	DET
fbem-10889	11	34	balance	balance	NOUN
fbem-10889	11	35	between	between	ADP
fbem-10889	11	36	the	the	DET
fbem-10889	11	37	public	public	ADJ
fbem-10889	11	38	interest	interest	NOUN
fbem-10889	11	39	and	and	CCONJ
fbem-10889	11	40	the	the	DET
fbem-10889	11	41	interests	interest	NOUN
fbem-10889	11	42	of	of	ADP
fbem-10889	11	43	the	the	DET
fbem-10889	11	44	industry	industry	NOUN
fbem-10889	11	45	,	,	PUNCT
fbem-10889	11	46	usually	usually	ADV
fbem-10889	11	47	determined	determine	VERB
fbem-10889	11	48	according	accord	VERB
fbem-10889	11	49	to	to	ADP
fbem-10889	11	50	the	the	DET
fbem-10889	11	51	size	size	NOUN
fbem-10889	11	52	of	of	ADP
fbem-10889	11	53	the	the	DET
fbem-10889	11	54	company	company	NOUN
fbem-10889	11	55	's	's	PART
fbem-10889	11	56	assets	asset	NOUN
fbem-10889	12	1	[	[	X
fbem-10889	12	2	4].usually	4].usually	ADV
fbem-10889	12	3	,	,	PUNCT
fbem-10889	12	4	if	if	SCONJ
fbem-10889	12	5	the	the	DET
fbem-10889	12	6	audit	audit	NOUN
fbem-10889	12	7	object	object	NOUN
fbem-10889	12	8	is	be	AUX
fbem-10889	12	9	a	a	DET
fbem-10889	12	10	listed	list	VERB
fbem-10889	12	11	company	company	NOUN
fbem-10889	12	12	controlled	control	VERB
fbem-10889	12	13	by	by	ADP
fbem-10889	12	14	the	the	DET
fbem-10889	12	15	state	state	NOUN
fbem-10889	12	16	,	,	PUNCT
fbem-10889	12	17	the	the	DET
fbem-10889	12	18	audit	audit	NOUN
fbem-10889	12	19	risk	risk	NOUN
fbem-10889	12	20	will	will	AUX
fbem-10889	12	21	be	be	AUX
fbem-10889	12	22	greatly	greatly	ADV
fbem-10889	12	23	reduced	reduce	VERB
fbem-10889	12	24	and	and	CCONJ
fbem-10889	12	25	the	the	DET
fbem-10889	12	26	price	price	NOUN
fbem-10889	12	27	will	will	AUX
fbem-10889	12	28	be	be	AUX
fbem-10889	12	29	lower	low	ADJ
fbem-10889	12	30	;	;	PUNCT
fbem-10889	12	31	if	if	SCONJ
fbem-10889	12	32	the	the	DET
fbem-10889	12	33	largest	large	ADJ
fbem-10889	12	34	shareholder	shareholder	NOUN
fbem-10889	12	35	is	be	AUX
fbem-10889	12	36	too	too	ADV
fbem-10889	12	37	high	high	ADJ
fbem-10889	12	38	,	,	PUNCT
fbem-10889	12	39	it	it	PRON
fbem-10889	12	40	is	be	AUX
fbem-10889	12	41	easy	easy	ADJ
fbem-10889	12	42	to	to	PART
fbem-10889	12	43	escape	escape	VERB
fbem-10889	12	44	the	the	DET
fbem-10889	12	45	supervision	supervision	NOUN
fbem-10889	12	46	of	of	ADP
fbem-10889	12	47	the	the	DET
fbem-10889	12	48	board	board	NOUN
fbem-10889	12	49	of	of	ADP
fbem-10889	12	50	directors	director	NOUN
fbem-10889	12	51	,	,	PUNCT
fbem-10889	12	52	and	and	CCONJ
fbem-10889	12	53	the	the	DET
fbem-10889	12	54	audit	audit	NOUN
fbem-10889	12	55	will	will	AUX
fbem-10889	12	56	face	face	VERB
fbem-10889	12	57	greater	great	ADJ
fbem-10889	12	58	risks	risk	NOUN
fbem-10889	12	59	and	and	CCONJ
fbem-10889	12	60	the	the	DET
fbem-10889	12	61	price	price	NOUN
fbem-10889	12	62	will	will	AUX
fbem-10889	12	63	be	be	AUX
fbem-10889	12	64	higher	high	ADJ
fbem-10889	12	65	[	[	X
fbem-10889	12	66	5].therefore	5].therefore	NUM
fbem-10889	12	67	,	,	PUNCT
fbem-10889	12	68	in	in	ADP
fbem-10889	12	69	the	the	DET
fbem-10889	12	70	consideration	consideration	NOUN
fbem-10889	12	71	factors	factor	NOUN
fbem-10889	12	72	of	of	ADP
fbem-10889	12	73	accounting	accounting	NOUN
fbem-10889	12	74	firms	firm	NOUN
fbem-10889	12	75	,	,	PUNCT
fbem-10889	12	76	the	the	DET
fbem-10889	12	77	effectiveness	effectiveness	NOUN
fbem-10889	12	78	of	of	ADP
fbem-10889	12	79	the	the	DET
fbem-10889	12	80	internal	internal	ADJ
fbem-10889	12	81	control	control	NOUN
fbem-10889	12	82	system	system	NOUN
fbem-10889	12	83	of	of	ADP
fbem-10889	12	84	the	the	DET
fbem-10889	12	85	service	service	NOUN
fbem-10889	12	86	object	object	NOUN
fbem-10889	12	87	is	be	AUX
fbem-10889	12	88	also	also	ADV
fbem-10889	12	89	an	an	DET
fbem-10889	12	90	index	index	NOUN
fbem-10889	12	91	that	that	PRON
fbem-10889	12	92	can	can	AUX
fbem-10889	12	93	not	not	PART
fbem-10889	12	94	be	be	AUX
fbem-10889	12	95	ignored	ignore	VERB
fbem-10889	12	96	.	.	PUNCT
fbem-10889	13	1	internal	internal	ADJ
fbem-10889	13	2	control	control	NOUN
fbem-10889	13	3	was	be	AUX
fbem-10889	13	4	first	first	ADV
fbem-10889	13	5	proposed	propose	VERB
fbem-10889	13	6	by	by	ADP
fbem-10889	13	7	the	the	DET
fbem-10889	13	8	american	american	PROPN
fbem-10889	13	9	institute	institute	PROPN
fbem-10889	13	10	of	of	ADP
fbem-10889	13	11	certified	certify	VERB
fbem-10889	13	12	public	public	ADJ
fbem-10889	13	13	accountants	accountant	NOUN
fbem-10889	13	14	.	.	PUNCT
fbem-10889	14	1	a	a	DET
fbem-10889	14	2	set	set	NOUN
fbem-10889	14	3	of	of	ADP
fbem-10889	14	4	comprehensive	comprehensive	ADJ
fbem-10889	14	5	,	,	PUNCT
fbem-10889	14	6	reasonable	reasonable	ADJ
fbem-10889	14	7	and	and	CCONJ
fbem-10889	14	8	effective	effective	ADJ
fbem-10889	14	9	internal	internal	ADJ
fbem-10889	14	10	control	control	NOUN
fbem-10889	14	11	system	system	NOUN
fbem-10889	14	12	can	can	AUX
fbem-10889	14	13	largely	largely	ADV
fbem-10889	14	14	ensure	ensure	VERB
fbem-10889	14	15	the	the	DET
fbem-10889	14	16	operation	operation	NOUN
fbem-10889	14	17	of	of	ADP
fbem-10889	14	18	the	the	DET
fbem-10889	14	19	company	company	NOUN
fbem-10889	14	20	according	accord	VERB
fbem-10889	14	21	to	to	ADP
fbem-10889	14	22	the	the	DET
fbem-10889	14	23	plan	plan	NOUN
fbem-10889	14	24	,	,	PUNCT
fbem-10889	14	25	reduce	reduce	VERB
fbem-10889	14	26	operational	operational	ADJ
fbem-10889	14	27	risks	risk	NOUN
fbem-10889	14	28	,	,	PUNCT
fbem-10889	14	29	enhance	enhance	VERB
fbem-10889	14	30	the	the	DET
fbem-10889	14	31	core	core	NOUN
fbem-10889	14	32	competitiveness	competitiveness	NOUN
fbem-10889	14	33	,	,	PUNCT
fbem-10889	14	34	and	and	CCONJ
fbem-10889	14	35	achieve	achieve	VERB
fbem-10889	14	36	its	its	PRON
fbem-10889	14	37	own	own	ADJ
fbem-10889	14	38	development[6].in	development[6].in	NOUN
fbem-10889	14	39	order	order	NOUN
fbem-10889	14	40	to	to	PART
fbem-10889	14	41	ensure	ensure	VERB
fbem-10889	14	42	the	the	DET
fbem-10889	14	43	reliability	reliability	NOUN
fbem-10889	14	44	of	of	ADP
fbem-10889	14	45	financial	financial	ADJ
fbem-10889	14	46	information	information	NOUN
fbem-10889	14	47	,	,	PUNCT
fbem-10889	14	48	the	the	DET
fbem-10889	14	49	internal	internal	ADJ
fbem-10889	14	50	control	control	NOUN
fbem-10889	14	51	system	system	NOUN
fbem-10889	14	52	should	should	AUX
fbem-10889	14	53	be	be	AUX
fbem-10889	14	54	needed	need	VERB
fbem-10889	14	55	,	,	PUNCT
fbem-10889	14	56	a	a	DET
fbem-10889	14	57	set	set	NOUN
fbem-10889	14	58	of	of	ADP
fbem-10889	14	59	strict	strict	ADJ
fbem-10889	14	60	and	and	CCONJ
fbem-10889	14	61	efficient	efficient	ADJ
fbem-10889	14	62	internal	internal	ADJ
fbem-10889	14	63	control	control	NOUN
fbem-10889	14	64	system	system	NOUN
fbem-10889	14	65	can	can	AUX
fbem-10889	14	66	make	make	VERB
fbem-10889	14	67	the	the	DET
fbem-10889	14	68	company	company	NOUN
fbem-10889	14	69	more	more	ADV
fbem-10889	14	70	competitive[6].only	competitive[6].only	ADV
fbem-10889	14	71	by	by	ADP
fbem-10889	14	72	constantly	constantly	ADV
fbem-10889	14	73	establishing	establish	VERB
fbem-10889	14	74	a	a	DET
fbem-10889	14	75	relatively	relatively	ADV
fbem-10889	14	76	standard	standard	ADJ
fbem-10889	14	77	internal	internal	ADJ
fbem-10889	14	78	control	control	NOUN
fbem-10889	14	79	system	system	NOUN
fbem-10889	14	80	can	can	AUX
fbem-10889	14	81	we	we	PRON
fbem-10889	14	82	stand	stand	VERB
fbem-10889	14	83	out	out	ADP
fbem-10889	14	84	in	in	ADP
fbem-10889	14	85	the	the	DET
fbem-10889	14	86	competition	competition	NOUN
fbem-10889	14	87	and	and	CCONJ
fbem-10889	14	88	realize	realize	VERB
fbem-10889	14	89	the	the	DET
fbem-10889	14	90	business	business	NOUN
fbem-10889	14	91	vision	vision	NOUN
fbem-10889	14	92	of	of	ADP
fbem-10889	14	93	the	the	DET
fbem-10889	14	94	company	company	NOUN
fbem-10889	15	1	[	[	X
fbem-10889	15	2	7].however	7].however	NUM
fbem-10889	15	3	,	,	PUNCT
fbem-10889	15	4	many	many	ADJ
fbem-10889	15	5	domestic	domestic	ADJ
fbem-10889	15	6	enterprises	enterprise	NOUN
fbem-10889	15	7	have	have	VERB
fbem-10889	15	8	problems	problem	NOUN
fbem-10889	15	9	in	in	ADP
fbem-10889	15	10	corporate	corporate	ADJ
fbem-10889	15	11	governance	governance	NOUN
fbem-10889	15	12	structure	structure	NOUN
fbem-10889	15	13	,	,	PUNCT
fbem-10889	15	14	internal	internal	ADJ
fbem-10889	15	15	control	control	NOUN
fbem-10889	15	16	and	and	CCONJ
fbem-10889	15	17	supervision	supervision	NOUN
fbem-10889	15	18	mechanism	mechanism	NOUN
fbem-10889	15	19	,	,	PUNCT
fbem-10889	15	20	internal	internal	ADJ
fbem-10889	15	21	risk	risk	NOUN
fbem-10889	15	22	management	management	NOUN
fbem-10889	15	23	and	and	CCONJ
fbem-10889	15	24	other	other	ADJ
fbem-10889	15	25	aspects	aspect	NOUN
fbem-10889	15	26	,	,	PUNCT
fbem-10889	15	27	which	which	PRON
fbem-10889	15	28	makes	make	VERB
fbem-10889	15	29	enterprises	enterprise	NOUN
fbem-10889	15	30	unable	unable	ADJ
fbem-10889	15	31	to	to	PART
fbem-10889	15	32	take	take	VERB
fbem-10889	15	33	measures	measure	NOUN
fbem-10889	15	34	in	in	ADP
fbem-10889	15	35	response	response	NOUN
fbem-10889	15	36	to	to	ADP
fbem-10889	15	37	external	external	ADJ
fbem-10889	15	38	pressure	pressure	NOUN
fbem-10889	15	39	[	[	X
fbem-10889	15	40	8].therefore	8].therefore	NUM
fbem-10889	15	41	,	,	PUNCT
fbem-10889	15	42	in	in	ADP
fbem-10889	15	43	the	the	DET
fbem-10889	15	44	audit	audit	NOUN
fbem-10889	15	45	business	business	NOUN
fbem-10889	15	46	,	,	PUNCT
fbem-10889	15	47	a	a	DET
fbem-10889	15	48	reasonable	reasonable	ADJ
fbem-10889	15	49	and	and	CCONJ
fbem-10889	15	50	effective	effective	ADJ
fbem-10889	15	51	internal	internal	ADJ
fbem-10889	15	52	control	control	NOUN
fbem-10889	15	53	system	system	NOUN
fbem-10889	15	54	can	can	AUX
fbem-10889	15	55	provide	provide	VERB
fbem-10889	15	56	more	more	ADV
fbem-10889	15	57	reliable	reliable	ADJ
fbem-10889	15	58	and	and	CCONJ
fbem-10889	15	59	convincing	convincing	ADJ
fbem-10889	15	60	audit	audit	NOUN
fbem-10889	15	61	evidence	evidence	NOUN
fbem-10889	15	62	for	for	ADP
fbem-10889	15	63	the	the	DET
fbem-10889	15	64	external	external	ADJ
fbem-10889	15	65	audit	audit	NOUN
fbem-10889	15	66	related	relate	VERB
fbem-10889	15	67	business	business	NOUN
fbem-10889	15	68	,	,	PUNCT
fbem-10889	15	69	and	and	CCONJ
fbem-10889	15	70	such	such	DET
fbem-10889	15	71	a	a	DET
fbem-10889	15	72	way	way	NOUN
fbem-10889	15	73	can	can	AUX
fbem-10889	15	74	have	have	VERB
fbem-10889	15	75	a	a	DET
fbem-10889	15	76	corresponding	corresponding	ADJ
fbem-10889	15	77	impact	impact	NOUN
fbem-10889	15	78	on	on	ADP
fbem-10889	15	79	the	the	DET
fbem-10889	15	80	audit	audit	NOUN
fbem-10889	15	81	pricing	pricing	NOUN
fbem-10889	15	82	to	to	ADP
fbem-10889	15	83	a	a	DET
fbem-10889	15	84	certain	certain	ADJ
fbem-10889	15	85	extent	extent	NOUN
fbem-10889	15	86	.	.	PUNCT
fbem-10889	16	1	in	in	ADP
fbem-10889	16	2	order	order	NOUN
fbem-10889	16	3	to	to	PART
fbem-10889	16	4	control	control	VERB
fbem-10889	16	5	the	the	DET
fbem-10889	16	6	rational	rational	ADJ
fbem-10889	16	7	operation	operation	NOUN
fbem-10889	16	8	of	of	ADP
fbem-10889	16	9	the	the	DET
fbem-10889	16	10	market	market	NOUN
fbem-10889	16	11	economy	economy	NOUN
fbem-10889	16	12	,	,	PUNCT
fbem-10889	16	13	the	the	DET
fbem-10889	16	14	concept	concept	NOUN
fbem-10889	16	15	of	of	ADP
fbem-10889	16	16	internal	internal	ADJ
fbem-10889	16	17	control	control	NOUN
fbem-10889	16	18	was	be	AUX
fbem-10889	16	19	first	first	ADV
fbem-10889	16	20	put	put	VERB
fbem-10889	16	21	forward	forward	ADV
fbem-10889	16	22	by	by	ADP
fbem-10889	16	23	the	the	DET
fbem-10889	16	24	united	united	PROPN
fbem-10889	16	25	states	states	PROPN
fbem-10889	16	26	in	in	ADP
fbem-10889	16	27	the	the	DET
fbem-10889	16	28	securities	security	NOUN
fbem-10889	16	29	exchange	exchange	NOUN
fbem-10889	16	30	law	law	NOUN
fbem-10889	16	31	in	in	ADP
fbem-10889	16	32	1934	1934	NUM
fbem-10889	16	33	,	,	PUNCT
fbem-10889	16	34	bringing	bring	VERB
fbem-10889	16	35	the	the	DET
fbem-10889	16	36	corporate	corporate	ADJ
fbem-10889	16	37	management	management	NOUN
fbem-10889	16	38	and	and	CCONJ
fbem-10889	16	39	finance	finance	NOUN
fbem-10889	16	40	under	under	ADP
fbem-10889	16	41	the	the	DET
fbem-10889	16	42	regulatory	regulatory	ADJ
fbem-10889	16	43	system.after	system.after	NOUN
fbem-10889	16	44	years	year	NOUN
fbem-10889	16	45	of	of	ADP
fbem-10889	16	46	evolution	evolution	NOUN
fbem-10889	16	47	and	and	CCONJ
fbem-10889	16	48	improvement	improvement	NOUN
fbem-10889	16	49	,	,	PUNCT
fbem-10889	16	50	the	the	DET
fbem-10889	16	51	most	most	ADV
fbem-10889	16	52	authoritative	authoritative	ADJ
fbem-10889	16	53	cos	cos	PROPN
fbem-10889	16	54	risk	risk	NOUN
fbem-10889	16	55	management	management	NOUN
fbem-10889	16	56	integration	integration	NOUN
fbem-10889	16	57	framework	framework	NOUN
fbem-10889	16	58	issued	issue	VERB
fbem-10889	16	59	in	in	ADP
fbem-10889	16	60	2004	2004	NUM
fbem-10889	17	1	[	[	X
fbem-10889	17	2	9	9	NUM
fbem-10889	17	3	]	]	PUNCT
fbem-10889	17	4	.	.	PUNCT
fbem-10889	18	1	domestically	domestically	ADV
fbem-10889	18	2	,	,	PUNCT
fbem-10889	18	3	in	in	ADP
fbem-10889	18	4	1997	1997	NUM
fbem-10889	18	5	,	,	PUNCT
fbem-10889	18	6	the	the	DET
fbem-10889	18	7	ministry	ministry	PROPN
fbem-10889	18	8	of	of	ADP
fbem-10889	18	9	finance	finance	PROPN
fbem-10889	18	10	promulgated	promulgate	VERB
fbem-10889	18	11	the	the	DET
fbem-10889	18	12	specific	specific	ADJ
fbem-10889	18	13	standards	standard	NOUN
fbem-10889	18	14	for	for	ADP
fbem-10889	18	15	independent	independent	ADJ
fbem-10889	18	16	audit	audit	NOUN
fbem-10889	18	17	no.9	no.9	INTJ
fbem-10889	18	18	—	—	PUNCT
fbem-10889	18	19	—	—	PUNCT
fbem-10889	18	20	internal	internal	ADJ
fbem-10889	18	21	control	control	NOUN
fbem-10889	18	22	and	and	CCONJ
fbem-10889	18	23	audit	audit	NOUN
fbem-10889	18	24	risk	risk	NOUN
fbem-10889	18	25	.	.	PUNCT
fbem-10889	19	1	in	in	ADP
fbem-10889	19	2	2008	2008	NUM
fbem-10889	19	3	,	,	PUNCT
fbem-10889	19	4	the	the	DET
fbem-10889	19	5	ministry	ministry	PROPN
fbem-10889	19	6	of	of	ADP
fbem-10889	19	7	finance	finance	PROPN
fbem-10889	19	8	,	,	PUNCT
fbem-10889	19	9	the	the	DET
fbem-10889	19	10	china	china	PROPN
fbem-10889	19	11	securities	securities	PROPN
fbem-10889	19	12	regulatory	regulatory	PROPN
fbem-10889	19	13	commission	commission	PROPN
fbem-10889	19	14	,	,	PUNCT
fbem-10889	19	15	the	the	DET
fbem-10889	19	16	audit	audit	NOUN
fbem-10889	19	17	commission	commission	NOUN
fbem-10889	19	18	,	,	PUNCT
fbem-10889	19	19	the	the	DET
fbem-10889	19	20	bank	bank	PROPN
fbem-10889	19	21	of	of	ADP
fbem-10889	19	22	china	china	PROPN
fbem-10889	19	23	regulatory	regulatory	PROPN
fbem-10889	19	24	commission	commission	PROPN
fbem-10889	19	25	and	and	CCONJ
fbem-10889	19	26	the	the	DET
fbem-10889	19	27	china	china	PROPN
fbem-10889	19	28	insurance	insurance	PROPN
fbem-10889	19	29	regulatory	regulatory	PROPN
fbem-10889	19	30	commission	commission	NOUN
fbem-10889	19	31	jointly	jointly	ADV
fbem-10889	19	32	formulated	formulate	VERB
fbem-10889	19	33	the	the	DET
fbem-10889	19	34	basic	basic	ADJ
fbem-10889	19	35	standards	standard	NOUN
fbem-10889	19	36	for	for	ADP
fbem-10889	19	37	internal	internal	ADJ
fbem-10889	19	38	control	control	NOUN
fbem-10889	19	39	of	of	ADP
fbem-10889	19	40	enterprises	enterprise	NOUN
fbem-10889	19	41	to	to	PART
fbem-10889	19	42	strengthen	strengthen	VERB
fbem-10889	19	43	and	and	CCONJ
fbem-10889	19	44	standardize	standardize	VERB
fbem-10889	19	45	the	the	DET
fbem-10889	19	46	company	company	NOUN
fbem-10889	19	47	's	's	PART
fbem-10889	19	48	internal	internal	ADJ
fbem-10889	19	49	control	control	NOUN
fbem-10889	19	50	and	and	CCONJ
fbem-10889	19	51	improve	improve	VERB
fbem-10889	19	52	110	110	NUM
fbem-10889	19	53	management	management	NOUN
fbem-10889	19	54	and	and	CCONJ
fbem-10889	19	55	risk	risk	NOUN
fbem-10889	19	56	prevention.in	prevention.in	PROPN
fbem-10889	19	57	2010	2010	NUM
fbem-10889	19	58	,	,	PUNCT
fbem-10889	19	59	china	china	PROPN
fbem-10889	19	60	issued	issue	VERB
fbem-10889	19	61	18	18	NUM
fbem-10889	19	62	guidelines	guideline	NOUN
fbem-10889	19	63	,	,	PUNCT
fbem-10889	19	64	such	such	ADJ
fbem-10889	19	65	as	as	ADP
fbem-10889	19	66	"	"	PUNCT
fbem-10889	19	67	guidelines	guideline	NOUN
fbem-10889	19	68	for	for	ADP
fbem-10889	19	69	enterprise	enterprise	NOUN
fbem-10889	19	70	internal	internal	ADJ
fbem-10889	19	71	control	control	NOUN
fbem-10889	19	72	audit	audit	NOUN
fbem-10889	19	73	"	"	PUNCT
fbem-10889	19	74	and	and	CCONJ
fbem-10889	19	75	"	"	PUNCT
fbem-10889	19	76	guidelines	guideline	NOUN
fbem-10889	19	77	for	for	ADP
fbem-10889	19	78	enterprise	enterprise	NOUN
fbem-10889	19	79	internal	internal	ADJ
fbem-10889	19	80	control	control	NOUN
fbem-10889	19	81	evaluation	evaluation	NOUN
fbem-10889	19	82	"	"	PUNCT
fbem-10889	19	83	,	,	PUNCT
fbem-10889	19	84	to	to	PART
fbem-10889	19	85	better	well	ADV
fbem-10889	19	86	regulate	regulate	VERB
fbem-10889	19	87	the	the	DET
fbem-10889	19	88	internal	internal	ADJ
fbem-10889	19	89	control	control	NOUN
fbem-10889	19	90	audit	audit	NOUN
fbem-10889	19	91	behavior	behavior	NOUN
fbem-10889	19	92	of	of	ADP
fbem-10889	19	93	accounting	accounting	NOUN
fbem-10889	19	94	firms	firm	NOUN
fbem-10889	19	95	on	on	ADP
fbem-10889	19	96	enterprises.in	enterprises.in	NUM
fbem-10889	19	97	terms	term	NOUN
fbem-10889	19	98	of	of	ADP
fbem-10889	19	99	policies	policy	NOUN
fbem-10889	19	100	and	and	CCONJ
fbem-10889	19	101	regulations	regulation	NOUN
fbem-10889	19	102	,	,	PUNCT
fbem-10889	19	103	compared	compare	VERB
fbem-10889	19	104	with	with	ADP
fbem-10889	19	105	the	the	DET
fbem-10889	19	106	specific	specific	ADJ
fbem-10889	19	107	implementation	implementation	NOUN
fbem-10889	19	108	rules	rule	NOUN
fbem-10889	19	109	,	,	PUNCT
fbem-10889	19	110	china	china	PROPN
fbem-10889	19	111	's	's	PART
fbem-10889	19	112	"	"	PUNCT
fbem-10889	19	113	basic	basic	ADJ
fbem-10889	19	114	standards	standard	NOUN
fbem-10889	19	115	for	for	ADP
fbem-10889	19	116	enterprise	enterprise	NOUN
fbem-10889	19	117	internal	internal	ADJ
fbem-10889	19	118	control	control	NOUN
fbem-10889	19	119	"	"	PUNCT
fbem-10889	19	120	focuses	focus	VERB
fbem-10889	19	121	more	more	ADJ
fbem-10889	19	122	on	on	ADP
fbem-10889	19	123	the	the	DET
fbem-10889	19	124	reliability	reliability	NOUN
fbem-10889	19	125	of	of	ADP
fbem-10889	19	126	financial	financial	ADJ
fbem-10889	19	127	reports.the	reports.the	DET
fbem-10889	19	128	supervisory	supervisory	ADJ
fbem-10889	19	129	body	body	NOUN
fbem-10889	19	130	and	and	CCONJ
fbem-10889	19	131	the	the	DET
fbem-10889	19	132	legislature	legislature	NOUN
fbem-10889	19	133	should	should	AUX
fbem-10889	19	134	take	take	VERB
fbem-10889	19	135	corresponding	corresponding	ADJ
fbem-10889	19	136	measures	measure	NOUN
fbem-10889	19	137	,	,	PUNCT
fbem-10889	19	138	because	because	SCONJ
fbem-10889	19	139	the	the	DET
fbem-10889	19	140	audit	audit	NOUN
fbem-10889	19	141	cost	cost	VERB
fbem-10889	19	142	under	under	ADP
fbem-10889	19	143	the	the	DET
fbem-10889	19	144	failure	failure	NOUN
fbem-10889	19	145	of	of	ADP
fbem-10889	19	146	internal	internal	ADJ
fbem-10889	19	147	control	control	NOUN
fbem-10889	19	148	is	be	AUX
fbem-10889	19	149	a	a	DET
fbem-10889	19	150	great	great	ADJ
fbem-10889	19	151	pressure	pressure	NOUN
fbem-10889	19	152	for	for	ADP
fbem-10889	19	153	enterprises	enterprise	NOUN
fbem-10889	19	154	[	[	X
fbem-10889	19	155	10	10	NUM
fbem-10889	19	156	]	]	PUNCT
fbem-10889	19	157	.	.	PUNCT
fbem-10889	20	1	the	the	DET
fbem-10889	20	2	construction	construction	NOUN
fbem-10889	20	3	of	of	ADP
fbem-10889	20	4	internal	internal	ADJ
fbem-10889	20	5	control	control	NOUN
fbem-10889	20	6	system	system	NOUN
fbem-10889	20	7	increasingly	increasingly	ADV
fbem-10889	20	8	relies	rely	VERB
fbem-10889	20	9	on	on	ADP
fbem-10889	20	10	the	the	DET
fbem-10889	20	11	participation	participation	NOUN
fbem-10889	20	12	of	of	ADP
fbem-10889	20	13	external	external	ADJ
fbem-10889	20	14	audit	audit	NOUN
fbem-10889	20	15	,	,	PUNCT
fbem-10889	20	16	and	and	CCONJ
fbem-10889	20	17	the	the	DET
fbem-10889	20	18	increase	increase	NOUN
fbem-10889	20	19	of	of	ADP
fbem-10889	20	20	audit	audit	NOUN
fbem-10889	20	21	projects	project	NOUN
fbem-10889	20	22	has	have	AUX
fbem-10889	20	23	gradually	gradually	ADV
fbem-10889	20	24	become	become	VERB
fbem-10889	20	25	an	an	DET
fbem-10889	20	26	expenditure	expenditure	NOUN
fbem-10889	20	27	that	that	PRON
fbem-10889	20	28	can	can	AUX
fbem-10889	20	29	not	not	PART
fbem-10889	20	30	be	be	AUX
fbem-10889	20	31	ignored	ignore	VERB
fbem-10889	20	32	by	by	ADP
fbem-10889	20	33	enterprises.therefore	enterprises.therefore	PRON
fbem-10889	20	34	,	,	PUNCT
fbem-10889	20	35	how	how	SCONJ
fbem-10889	20	36	to	to	PART
fbem-10889	20	37	balance	balance	VERB
fbem-10889	20	38	the	the	DET
fbem-10889	20	39	effectiveness	effectiveness	NOUN
fbem-10889	20	40	of	of	ADP
fbem-10889	20	41	internal	internal	ADJ
fbem-10889	20	42	control	control	NOUN
fbem-10889	20	43	and	and	CCONJ
fbem-10889	21	1	2	2	NUM
fbem-10889	21	2	.	.	X
fbem-10889	21	3	literature	literature	NOUN
fbem-10889	21	4	references	reference	NOUN
fbem-10889	21	5	foreign	foreign	ADJ
fbem-10889	21	6	scholars	scholar	NOUN
fbem-10889	21	7	on	on	ADP
fbem-10889	21	8	the	the	DET
fbem-10889	21	9	research	research	NOUN
fbem-10889	21	10	on	on	ADP
fbem-10889	21	11	the	the	DET
fbem-10889	21	12	relationship	relationship	NOUN
fbem-10889	21	13	between	between	ADP
fbem-10889	21	14	internal	internal	ADJ
fbem-10889	21	15	control	control	NOUN
fbem-10889	21	16	quality	quality	NOUN
fbem-10889	21	17	and	and	CCONJ
fbem-10889	21	18	audit	audit	NOUN
fbem-10889	21	19	pricing	pricing	NOUN
fbem-10889	21	20	takes	take	VERB
fbem-10889	21	21	the	the	DET
fbem-10889	21	22	sarbanes	sarbane	NOUN
fbem-10889	21	23	—	—	PUNCT
fbem-10889	21	24	—	—	PUNCT
fbem-10889	21	25	oxley	oxley	ADJ
fbem-10889	21	26	act	act	NOUN
fbem-10889	21	27	as	as	ADP
fbem-10889	21	28	the	the	DET
fbem-10889	21	29	watershed	watershed	NOUN
fbem-10889	21	30	.	.	PUNCT
fbem-10889	22	1	before	before	ADP
fbem-10889	22	2	this	this	PRON
fbem-10889	22	3	,	,	PUNCT
fbem-10889	22	4	there	there	PRON
fbem-10889	22	5	has	have	AUX
fbem-10889	22	6	been	be	AUX
fbem-10889	22	7	no	no	DET
fbem-10889	22	8	unified	unified	ADJ
fbem-10889	22	9	judgment	judgment	NOUN
fbem-10889	23	1	[	[	X
fbem-10889	23	2	11].since	11].since	PROPN
fbem-10889	23	3	then	then	ADV
fbem-10889	23	4	,	,	PUNCT
fbem-10889	23	5	foreign	foreign	ADJ
fbem-10889	23	6	scholars	scholar	NOUN
fbem-10889	23	7	generally	generally	ADV
fbem-10889	23	8	believe	believe	VERB
fbem-10889	23	9	that	that	SCONJ
fbem-10889	23	10	there	there	PRON
fbem-10889	23	11	is	be	VERB
fbem-10889	23	12	a	a	DET
fbem-10889	23	13	positive	positive	ADJ
fbem-10889	23	14	correlation	correlation	NOUN
fbem-10889	23	15	between	between	ADP
fbem-10889	23	16	the	the	DET
fbem-10889	23	17	effectiveness	effectiveness	NOUN
fbem-10889	23	18	of	of	ADP
fbem-10889	23	19	internal	internal	ADJ
fbem-10889	23	20	control	control	NOUN
fbem-10889	23	21	and	and	CCONJ
fbem-10889	23	22	the	the	DET
fbem-10889	23	23	audit	audit	NOUN
fbem-10889	23	24	pricing	pricing	NOUN
fbem-10889	23	25	,	,	PUNCT
fbem-10889	23	26	that	that	ADV
fbem-10889	23	27	is	is	ADV
fbem-10889	23	28	,	,	PUNCT
fbem-10889	23	29	the	the	PRON
fbem-10889	23	30	more	more	ADV
fbem-10889	23	31	serious	serious	ADJ
fbem-10889	23	32	the	the	DET
fbem-10889	23	33	defect	defect	NOUN
fbem-10889	23	34	of	of	ADP
fbem-10889	23	35	internal	internal	ADJ
fbem-10889	23	36	control	control	NOUN
fbem-10889	23	37	,	,	PUNCT
fbem-10889	23	38	the	the	PRON
fbem-10889	23	39	higher	high	ADJ
fbem-10889	23	40	the	the	DET
fbem-10889	23	41	audit	audit	NOUN
fbem-10889	23	42	pricing.raghunandan[12	pricing.raghunandan[12	NOUN
fbem-10889	23	43	]	]	PUNCT
fbem-10889	23	44	selected	select	VERB
fbem-10889	23	45	660	660	NUM
fbem-10889	23	46	manufacturing	manufacturing	NOUN
fbem-10889	23	47	companies	company	NOUN
fbem-10889	23	48	as	as	ADP
fbem-10889	23	49	the	the	DET
fbem-10889	23	50	sample	sample	NOUN
fbem-10889	23	51	,	,	PUNCT
fbem-10889	23	52	and	and	CCONJ
fbem-10889	23	53	found	find	VERB
fbem-10889	23	54	that	that	SCONJ
fbem-10889	23	55	accounting	accounting	NOUN
fbem-10889	23	56	firms	firm	NOUN
fbem-10889	23	57	would	would	AUX
fbem-10889	23	58	add	add	VERB
fbem-10889	23	59	more	more	ADJ
fbem-10889	23	60	execution	execution	NOUN
fbem-10889	23	61	procedures	procedure	NOUN
fbem-10889	23	62	to	to	PART
fbem-10889	23	63	support	support	VERB
fbem-10889	23	64	the	the	DET
fbem-10889	23	65	development	development	NOUN
fbem-10889	23	66	of	of	ADP
fbem-10889	23	67	evaluation	evaluation	NOUN
fbem-10889	23	68	business	business	NOUN
fbem-10889	23	69	when	when	SCONJ
fbem-10889	23	70	the	the	DET
fbem-10889	23	71	internal	internal	ADJ
fbem-10889	23	72	control	control	NOUN
fbem-10889	23	73	of	of	ADP
fbem-10889	23	74	listed	list	VERB
fbem-10889	23	75	companies	company	NOUN
fbem-10889	23	76	is	be	AUX
fbem-10889	23	77	chaotic	chaotic	ADJ
fbem-10889	23	78	,	,	PUNCT
fbem-10889	23	79	so	so	SCONJ
fbem-10889	23	80	as	as	SCONJ
fbem-10889	23	81	to	to	PART
fbem-10889	23	82	improve	improve	VERB
fbem-10889	23	83	the	the	DET
fbem-10889	23	84	audit	audit	NOUN
fbem-10889	23	85	pricing.hogan[13	pricing.hogan[13	NOUN
fbem-10889	23	86	]	]	PUNCT
fbem-10889	23	87	studied	study	VERB
fbem-10889	23	88	the	the	DET
fbem-10889	23	89	internal	internal	ADJ
fbem-10889	23	90	control	control	NOUN
fbem-10889	23	91	,	,	PUNCT
fbem-10889	23	92	generally	generally	ADV
fbem-10889	23	93	accepted	accept	VERB
fbem-10889	23	94	accounting	accounting	NOUN
fbem-10889	23	95	principles	principle	NOUN
fbem-10889	23	96	and	and	CCONJ
fbem-10889	23	97	audit	audit	VERB
fbem-10889	23	98	risk	risk	NOUN
fbem-10889	23	99	models	model	NOUN
fbem-10889	23	100	of	of	ADP
fbem-10889	23	101	financial	financial	ADJ
fbem-10889	23	102	reporting	reporting	NOUN
fbem-10889	23	103	and	and	CCONJ
fbem-10889	23	104	found	find	VERB
fbem-10889	23	105	that	that	SCONJ
fbem-10889	23	106	companies	company	NOUN
fbem-10889	23	107	with	with	ADP
fbem-10889	23	108	significant	significant	ADJ
fbem-10889	23	109	internal	internal	ADJ
fbem-10889	23	110	control	control	NOUN
fbem-10889	23	111	weaknesses	weakness	NOUN
fbem-10889	23	112	had	have	VERB
fbem-10889	23	113	much	much	ADV
fbem-10889	23	114	higher	high	ADJ
fbem-10889	23	115	audit	audit	NOUN
fbem-10889	23	116	pricing.munsif	pricing.munsif	NOUN
fbem-10889	23	117	[	[	X
fbem-10889	23	118	14	14	NUM
fbem-10889	23	119	]	]	PUNCT
fbem-10889	23	120	found	find	VERB
fbem-10889	23	121	that	that	SCONJ
fbem-10889	23	122	,	,	PUNCT
fbem-10889	23	123	compared	compare	VERB
fbem-10889	23	124	with	with	ADP
fbem-10889	23	125	enterprises	enterprise	NOUN
fbem-10889	23	126	with	with	ADP
fbem-10889	23	127	imperfect	imperfect	ADJ
fbem-10889	23	128	related	relate	VERB
fbem-10889	23	129	measures	measure	NOUN
fbem-10889	23	130	of	of	ADP
fbem-10889	23	131	internal	internal	ADJ
fbem-10889	23	132	control	control	NOUN
fbem-10889	23	133	,	,	PUNCT
fbem-10889	23	134	enterprises	enterprise	NOUN
fbem-10889	23	135	that	that	PRON
fbem-10889	23	136	take	take	VERB
fbem-10889	23	137	good	good	ADJ
fbem-10889	23	138	and	and	CCONJ
fbem-10889	23	139	effective	effective	ADJ
fbem-10889	23	140	internal	internal	ADJ
fbem-10889	23	141	control	control	NOUN
fbem-10889	23	142	measures	measure	NOUN
fbem-10889	23	143	have	have	VERB
fbem-10889	23	144	lower	low	ADJ
fbem-10889	23	145	audit	audit	NOUN
fbem-10889	23	146	costs	cost	NOUN
fbem-10889	23	147	than	than	ADP
fbem-10889	23	148	the	the	DET
fbem-10889	23	149	former.renu	former.renu	PROPN
fbem-10889	23	150	desai	desai	PROPN
fbem-10889	23	151	and	and	CCONJ
fbem-10889	23	152	vikram	vikram	PROPN
fbem-10889	24	1	[	[	X
fbem-10889	24	2	15	15	NUM
fbem-10889	24	3	]	]	PUNCT
fbem-10889	24	4	extended	extend	VERB
fbem-10889	24	5	the	the	DET
fbem-10889	24	6	findings	finding	NOUN
fbem-10889	24	7	of	of	ADP
fbem-10889	24	8	frankel	frankel	PROPN
fbem-10889	24	9	,	,	PUNCT
fbem-10889	24	10	johnson	johnson	PROPN
fbem-10889	24	11	,	,	PUNCT
fbem-10889	24	12	and	and	CCONJ
fbem-10889	24	13	nelson	nelson	PROPN
fbem-10889	24	14	on	on	ADP
fbem-10889	24	15	the	the	DET
fbem-10889	24	16	audit	audit	NOUN
fbem-10889	24	17	pricing	pricing	NOUN
fbem-10889	24	18	rules	rule	NOUN
fbem-10889	24	19	by	by	ADP
fbem-10889	24	20	providing	provide	VERB
fbem-10889	24	21	empirical	empirical	ADJ
fbem-10889	24	22	evidence	evidence	NOUN
fbem-10889	24	23	of	of	ADP
fbem-10889	24	24	the	the	DET
fbem-10889	24	25	relationship	relationship	NOUN
fbem-10889	24	26	between	between	ADP
fbem-10889	24	27	non	non	ADJ
fbem-10889	24	28	-	-	ADJ
fbem-10889	24	29	audit	audit	ADJ
fbem-10889	24	30	fees	fee	NOUN
fbem-10889	24	31	and	and	CCONJ
fbem-10889	24	32	earnings	earning	NOUN
fbem-10889	24	33	management.li	management.li	X
fbem-10889	24	34	chan	chan	X
fbem-10889	24	35	and	and	CCONJ
fbem-10889	24	36	raman	raman	PROPN
fbem-10889	24	37	k.k	k.k	PROPN
fbem-10889	24	38	.	.	PUNCT
fbem-10889	25	1	[	[	X
fbem-10889	25	2	16	16	NUM
fbem-10889	25	3	]	]	PUNCT
fbem-10889	25	4	studied	study	VERB
fbem-10889	25	5	the	the	DET
fbem-10889	25	6	reduction	reduction	NOUN
fbem-10889	25	7	of	of	ADP
fbem-10889	25	8	internal	internal	ADJ
fbem-10889	25	9	control	control	NOUN
fbem-10889	25	10	defects	defect	NOUN
fbem-10889	25	11	in	in	ADP
fbem-10889	25	12	the	the	DET
fbem-10889	25	13	audit	audit	NOUN
fbem-10889	25	14	work	work	NOUN
fbem-10889	25	15	,	,	PUNCT
fbem-10889	25	16	indicating	indicate	VERB
fbem-10889	25	17	that	that	SCONJ
fbem-10889	25	18	additional	additional	ADJ
fbem-10889	25	19	audit	audit	NOUN
fbem-10889	25	20	work	work	NOUN
fbem-10889	25	21	can	can	AUX
fbem-10889	25	22	effectively	effectively	ADV
fbem-10889	25	23	reduce	reduce	VERB
fbem-10889	25	24	the	the	DET
fbem-10889	25	25	risk	risk	NOUN
fbem-10889	25	26	of	of	ADP
fbem-10889	25	27	financial	financial	ADJ
fbem-10889	25	28	errors.li	errors.li	PROPN
fbem-10889	25	29	overwintering	overwinter	VERB
fbem-10889	25	30	et	et	PROPN
fbem-10889	25	31	al	al	PROPN
fbem-10889	25	32	.	.	PUNCT
fbem-10889	26	1	[	[	X
fbem-10889	26	2	17	17	NUM
fbem-10889	26	3	]	]	PUNCT
fbem-10889	26	4	used	use	VERB
fbem-10889	26	5	6,227	6,227	NUM
fbem-10889	26	6	samples	sample	NOUN
fbem-10889	26	7	from	from	ADP
fbem-10889	26	8	shanghai	shanghai	PROPN
fbem-10889	26	9	and	and	CCONJ
fbem-10889	26	10	shenzhen	shenzhen	PROPN
fbem-10889	26	11	as	as	ADP
fbem-10889	26	12	research	research	NOUN
fbem-10889	26	13	objects	object	NOUN
fbem-10889	26	14	,	,	PUNCT
fbem-10889	26	15	indicating	indicate	VERB
fbem-10889	26	16	that	that	SCONJ
fbem-10889	26	17	internal	internal	ADJ
fbem-10889	26	18	control	control	NOUN
fbem-10889	26	19	and	and	CCONJ
fbem-10889	26	20	external	external	ADJ
fbem-10889	26	21	audit	audit	NOUN
fbem-10889	26	22	have	have	VERB
fbem-10889	26	23	alternative	alternative	ADJ
fbem-10889	26	24	roles	role	NOUN
fbem-10889	26	25	,	,	PUNCT
fbem-10889	26	26	and	and	CCONJ
fbem-10889	26	27	certified	certify	VERB
fbem-10889	26	28	as	as	ADP
fbem-10889	26	29	with	with	ADP
fbem-10889	26	30	major	major	ADJ
fbem-10889	26	31	defects	defect	NOUN
fbem-10889	26	32	tend	tend	VERB
fbem-10889	26	33	to	to	PART
fbem-10889	26	34	charge	charge	VERB
fbem-10889	26	35	higher	high	ADJ
fbem-10889	26	36	fees	fee	NOUN
fbem-10889	26	37	,	,	PUNCT
fbem-10889	26	38	that	that	ADV
fbem-10889	26	39	is	is	ADV
fbem-10889	26	40	,	,	PUNCT
fbem-10889	26	41	they	they	PRON
fbem-10889	26	42	have	have	VERB
fbem-10889	26	43	a	a	DET
fbem-10889	26	44	positive	positive	ADJ
fbem-10889	26	45	correlation	correlation	NOUN
fbem-10889	26	46	.	.	PUNCT
fbem-10889	27	1	in	in	ADP
fbem-10889	27	2	the	the	DET
fbem-10889	27	3	case	case	NOUN
fbem-10889	27	4	of	of	ADP
fbem-10889	27	5	statistical	statistical	ADJ
fbem-10889	27	6	analysis	analysis	NOUN
fbem-10889	27	7	of	of	ADP
fbem-10889	27	8	the	the	DET
fbem-10889	27	9	samples	sample	NOUN
fbem-10889	27	10	of	of	ADP
fbem-10889	27	11	most	most	ADJ
fbem-10889	27	12	actual	actual	ADJ
fbem-10889	27	13	enterprises	enterprise	NOUN
fbem-10889	27	14	,	,	PUNCT
fbem-10889	27	15	many	many	ADJ
fbem-10889	27	16	scholars	scholar	NOUN
fbem-10889	27	17	have	have	AUX
fbem-10889	27	18	not	not	PART
fbem-10889	27	19	found	find	VERB
fbem-10889	27	20	a	a	DET
fbem-10889	27	21	significant	significant	ADJ
fbem-10889	27	22	positive	positive	ADJ
fbem-10889	27	23	relationship	relationship	NOUN
fbem-10889	27	24	between	between	ADP
fbem-10889	27	25	enterprise	enterprise	NOUN
fbem-10889	27	26	internal	internal	ADJ
fbem-10889	27	27	control	control	NOUN
fbem-10889	27	28	and	and	CCONJ
fbem-10889	27	29	audit	audit	NOUN
fbem-10889	27	30	pricing	pricing	NOUN
fbem-10889	27	31	through	through	ADP
fbem-10889	27	32	research	research	NOUN
fbem-10889	27	33	.	.	PUNCT
fbem-10889	28	1	in	in	ADP
fbem-10889	28	2	china	china	PROPN
fbem-10889	28	3	,	,	PUNCT
fbem-10889	28	4	jianxin	jianxin	PROPN
fbem-10889	28	5	cao	cao	PROPN
fbem-10889	28	6	and	and	CCONJ
fbem-10889	28	7	zhiyu	zhiyu	PROPN
fbem-10889	28	8	chen	chen	PROPN
fbem-10889	29	1	[	[	X
fbem-10889	29	2	18	18	NUM
fbem-10889	29	3	]	]	PUNCT
fbem-10889	29	4	found	find	VERB
fbem-10889	29	5	through	through	ADP
fbem-10889	29	6	research	research	NOUN
fbem-10889	29	7	that	that	SCONJ
fbem-10889	29	8	due	due	ADP
fbem-10889	29	9	to	to	ADP
fbem-10889	29	10	excessive	excessive	ADJ
fbem-10889	29	11	competition	competition	NOUN
fbem-10889	29	12	in	in	ADP
fbem-10889	29	13	china	china	PROPN
fbem-10889	29	14	,	,	PUNCT
fbem-10889	29	15	the	the	DET
fbem-10889	29	16	positive	positive	ADJ
fbem-10889	29	17	correlation	correlation	NOUN
fbem-10889	29	18	between	between	ADP
fbem-10889	29	19	internal	internal	ADJ
fbem-10889	29	20	control	control	NOUN
fbem-10889	29	21	and	and	CCONJ
fbem-10889	29	22	audit	audit	NOUN
fbem-10889	29	23	pricing	pricing	NOUN
fbem-10889	29	24	is	be	AUX
fbem-10889	29	25	only	only	ADV
fbem-10889	29	26	established	establish	VERB
fbem-10889	29	27	when	when	SCONJ
fbem-10889	29	28	accounting	accounting	NOUN
fbem-10889	29	29	firms	firm	NOUN
fbem-10889	29	30	with	with	ADP
fbem-10889	29	31	higher	high	ADJ
fbem-10889	29	32	audit	audit	NOUN
fbem-10889	29	33	quality	quality	NOUN
fbem-10889	29	34	participate	participate	NOUN
fbem-10889	29	35	in	in	ADP
fbem-10889	29	36	the	the	DET
fbem-10889	29	37	audit	audit	NOUN
fbem-10889	29	38	,	,	PUNCT
fbem-10889	29	39	while	while	SCONJ
fbem-10889	29	40	such	such	DET
fbem-10889	29	41	a	a	DET
fbem-10889	29	42	correlation	correlation	NOUN
fbem-10889	29	43	in	in	ADP
fbem-10889	29	44	ordinary	ordinary	ADJ
fbem-10889	29	45	accounting	accounting	NOUN
fbem-10889	29	46	firms	firm	NOUN
fbem-10889	29	47	will	will	AUX
fbem-10889	29	48	be	be	AUX
fbem-10889	29	49	significantly	significantly	ADV
fbem-10889	29	50	weakened	weaken	VERB
fbem-10889	29	51	.	.	PUNCT
fbem-10889	30	1	wangfeng	wangfeng	PROPN
fbem-10889	30	2	zhang	zhang	PROPN
fbem-10889	30	3	et	et	PROPN
fbem-10889	30	4	al	al	PROPN
fbem-10889	30	5	.	.	PROPN
fbem-10889	30	6	,	,	PUNCT
fbem-10889	30	7	yanxia	yanxia	PROPN
fbem-10889	30	8	zhang	zhang	PROPN
fbem-10889	30	9	,	,	PUNCT
fbem-10889	30	10	ziwei	ziwei	PROPN
fbem-10889	30	11	liu	liu	PROPN
fbem-10889	30	12	and	and	CCONJ
fbem-10889	30	13	zhijie	zhijie	PROPN
fbem-10889	30	14	xia	xia	PROPN
fbem-10889	31	1	[	[	X
fbem-10889	31	2	19	19	NUM
fbem-10889	31	3	-	-	SYM
fbem-10889	31	4	21	21	NUM
fbem-10889	31	5	]	]	PUNCT
fbem-10889	31	6	all	all	PRON
fbem-10889	31	7	found	find	VERB
fbem-10889	31	8	a	a	DET
fbem-10889	31	9	negative	negative	ADJ
fbem-10889	31	10	correlation	correlation	NOUN
fbem-10889	31	11	between	between	ADP
fbem-10889	31	12	the	the	DET
fbem-10889	31	13	internal	internal	ADJ
fbem-10889	31	14	control	control	NOUN
fbem-10889	31	15	quality	quality	NOUN
fbem-10889	31	16	and	and	CCONJ
fbem-10889	31	17	audit	audit	NOUN
fbem-10889	31	18	pricing	pricing	NOUN
fbem-10889	31	19	of	of	ADP
fbem-10889	31	20	enterprises	enterprise	NOUN
fbem-10889	31	21	.	.	PUNCT
fbem-10889	32	1	earlier	early	ADV
fbem-10889	32	2	through	through	ADP
fbem-10889	32	3	the	the	DET
fbem-10889	32	4	research	research	NOUN
fbem-10889	32	5	believed	believe	VERB
fbem-10889	32	6	that	that	SCONJ
fbem-10889	32	7	there	there	PRON
fbem-10889	32	8	is	be	VERB
fbem-10889	32	9	no	no	DET
fbem-10889	32	10	correlation	correlation	NOUN
fbem-10889	32	11	between	between	ADP
fbem-10889	32	12	internal	internal	ADJ
fbem-10889	32	13	control	control	NOUN
fbem-10889	32	14	and	and	CCONJ
fbem-10889	32	15	audit	audit	NOUN
fbem-10889	32	16	pricing	pricing	NOUN
fbem-10889	32	17	is	be	AUX
fbem-10889	32	18	the	the	DET
fbem-10889	32	19	american	american	ADJ
fbem-10889	32	20	scholar	scholar	NOUN
fbem-10889	32	21	mock	mock	VERB
fbem-10889	32	22	tj[22	tj[22	PROPN
fbem-10889	32	23	]	]	PUNCT
fbem-10889	32	24	,	,	PUNCT
fbem-10889	32	25	he	he	PRON
fbem-10889	32	26	believes	believe	VERB
fbem-10889	32	27	that	that	SCONJ
fbem-10889	32	28	the	the	DET
fbem-10889	32	29	effectiveness	effectiveness	NOUN
fbem-10889	32	30	of	of	ADP
fbem-10889	32	31	internal	internal	ADJ
fbem-10889	32	32	control	control	NOUN
fbem-10889	32	33	measures	measure	NOUN
fbem-10889	32	34	has	have	VERB
fbem-10889	32	35	nothing	nothing	PRON
fbem-10889	32	36	to	to	PART
fbem-10889	32	37	do	do	VERB
fbem-10889	32	38	with	with	ADP
fbem-10889	32	39	the	the	DET
fbem-10889	32	40	audit	audit	NOUN
fbem-10889	32	41	workload	workload	NOUN
fbem-10889	32	42	of	of	ADP
fbem-10889	32	43	certified	certified	ADJ
fbem-10889	32	44	public	public	NOUN
fbem-10889	32	45	accountants.in	accountants.in	PROPN
fbem-10889	32	46	this	this	DET
fbem-10889	32	47	way	way	NOUN
fbem-10889	32	48	,	,	PUNCT
fbem-10889	32	49	the	the	DET
fbem-10889	32	50	effect	effect	NOUN
fbem-10889	32	51	of	of	ADP
fbem-10889	32	52	internal	internal	ADJ
fbem-10889	32	53	control	control	NOUN
fbem-10889	32	54	will	will	AUX
fbem-10889	32	55	not	not	PART
fbem-10889	32	56	affect	affect	VERB
fbem-10889	32	57	the	the	DET
fbem-10889	32	58	audit	audit	NOUN
fbem-10889	32	59	cost	cost	NOUN
fbem-10889	32	60	and	and	CCONJ
fbem-10889	32	61	the	the	DET
fbem-10889	32	62	audit	audit	NOUN
fbem-10889	32	63	plan	plan	NOUN
fbem-10889	32	64	made	make	VERB
fbem-10889	32	65	by	by	ADP
fbem-10889	32	66	the	the	DET
fbem-10889	32	67	cpa	cpa	NOUN
fbem-10889	32	68	,	,	PUNCT
fbem-10889	32	69	so	so	SCONJ
fbem-10889	32	70	it	it	PRON
fbem-10889	32	71	will	will	AUX
fbem-10889	32	72	not	not	PART
fbem-10889	32	73	affect	affect	VERB
fbem-10889	32	74	the	the	DET
fbem-10889	32	75	audit	audit	NOUN
fbem-10889	32	76	pricing.felix	pricing.felix	PROPN
fbem-10889	33	1	[	[	X
fbem-10889	33	2	23	23	NUM
fbem-10889	33	3	]	]	PUNCT
fbem-10889	33	4	and	and	CCONJ
fbem-10889	33	5	other	other	ADJ
fbem-10889	33	6	scholars	scholar	NOUN
fbem-10889	33	7	also	also	ADV
fbem-10889	33	8	checked	check	VERB
fbem-10889	33	9	the	the	DET
fbem-10889	33	10	dependence	dependence	NOUN
fbem-10889	33	11	on	on	ADP
fbem-10889	33	12	internal	internal	ADJ
fbem-10889	33	13	control	control	NOUN
fbem-10889	33	14	audit	audit	NOUN
fbem-10889	33	15	behavior	behavior	NOUN
fbem-10889	33	16	,	,	PUNCT
fbem-10889	33	17	and	and	CCONJ
fbem-10889	33	18	through	through	ADP
fbem-10889	33	19	the	the	DET
fbem-10889	33	20	analysis	analysis	NOUN
fbem-10889	33	21	and	and	CCONJ
fbem-10889	33	22	comparison	comparison	NOUN
fbem-10889	33	23	of	of	ADP
fbem-10889	33	24	dependence	dependence	NOUN
fbem-10889	33	25	,	,	PUNCT
fbem-10889	33	26	proved	prove	VERB
fbem-10889	33	27	that	that	SCONJ
fbem-10889	33	28	there	there	PRON
fbem-10889	33	29	was	be	VERB
fbem-10889	33	30	no	no	DET
fbem-10889	33	31	significant	significant	ADJ
fbem-10889	33	32	relationship	relationship	NOUN
fbem-10889	33	33	between	between	ADP
fbem-10889	33	34	the	the	DET
fbem-10889	33	35	two	two	NUM
fbem-10889	33	36	before.domestic	before.domestic	ADJ
fbem-10889	33	37	,	,	PUNCT
fbem-10889	33	38	similar	similar	ADJ
fbem-10889	33	39	conclusion	conclusion	NOUN
fbem-10889	33	40	of	of	ADP
fbem-10889	33	41	few	few	ADJ
fbem-10889	33	42	scholars	scholar	NOUN
fbem-10889	33	43	,	,	PUNCT
fbem-10889	33	44	only	only	ADV
fbem-10889	33	45	heping	hepe	VERB
fbem-10889	33	46	yao	yao	PROPN
fbem-10889	34	1	[	[	X
fbem-10889	34	2	24	24	NUM
fbem-10889	34	3	]	]	PUNCT
fbem-10889	34	4	through	through	ADP
fbem-10889	34	5	the	the	DET
fbem-10889	34	6	shanghai	shanghai	PROPN
fbem-10889	34	7	and	and	CCONJ
fbem-10889	34	8	shenzhen	shenzhen	PROPN
fbem-10889	34	9	main	main	PROPN
fbem-10889	34	10	board	board	NOUN
fbem-10889	34	11	listed	list	VERB
fbem-10889	34	12	companies	company	NOUN
fbem-10889	34	13	released	release	VERB
fbem-10889	34	14	the	the	DET
fbem-10889	34	15	internal	internal	ADJ
fbem-10889	34	16	control	control	NOUN
fbem-10889	34	17	of	of	ADP
fbem-10889	34	18	self	self	NOUN
fbem-10889	34	19	evaluation	evaluation	NOUN
fbem-10889	34	20	report	report	NOUN
fbem-10889	34	21	,	,	PUNCT
fbem-10889	34	22	found	find	VERB
fbem-10889	34	23	that	that	SCONJ
fbem-10889	34	24	even	even	ADV
fbem-10889	34	25	if	if	SCONJ
fbem-10889	34	26	the	the	DET
fbem-10889	34	27	listed	list	VERB
fbem-10889	34	28	company	company	NOUN
fbem-10889	34	29	disclosed	disclose	VERB
fbem-10889	34	30	the	the	DET
fbem-10889	34	31	major	major	ADJ
fbem-10889	34	32	internal	internal	ADJ
fbem-10889	34	33	control	control	NOUN
fbem-10889	34	34	defects	defect	NOUN
fbem-10889	34	35	,	,	PUNCT
fbem-10889	34	36	the	the	DET
fbem-10889	34	37	enterprise	enterprise	NOUN
fbem-10889	34	38	audit	audit	NOUN
fbem-10889	34	39	cost	cost	NOUN
fbem-10889	34	40	is	be	AUX
fbem-10889	34	41	not	not	PART
fbem-10889	34	42	significantly	significantly	ADV
fbem-10889	34	43	increased	increase	VERB
fbem-10889	34	44	,	,	PUNCT
fbem-10889	34	45	namely	namely	ADV
fbem-10889	34	46	there	there	PRON
fbem-10889	34	47	is	be	VERB
fbem-10889	34	48	no	no	DET
fbem-10889	34	49	obvious	obvious	ADJ
fbem-10889	34	50	correlation	correlation	NOUN
fbem-10889	34	51	between	between	ADP
fbem-10889	34	52	the	the	DET
fbem-10889	34	53	two	two	NUM
fbem-10889	34	54	.	.	PUNCT
fbem-10889	35	1	combined	combine	VERB
fbem-10889	35	2	with	with	ADP
fbem-10889	35	3	domestic	domestic	ADJ
fbem-10889	35	4	and	and	CCONJ
fbem-10889	35	5	foreign	foreign	ADJ
fbem-10889	35	6	studies	study	NOUN
fbem-10889	35	7	,	,	PUNCT
fbem-10889	35	8	there	there	PRON
fbem-10889	35	9	is	be	VERB
fbem-10889	35	10	a	a	DET
fbem-10889	35	11	specific	specific	ADJ
fbem-10889	35	12	relationship	relationship	NOUN
fbem-10889	35	13	between	between	ADP
fbem-10889	35	14	internal	internal	ADJ
fbem-10889	35	15	control	control	NOUN
fbem-10889	35	16	and	and	CCONJ
fbem-10889	35	17	audit	audit	NOUN
fbem-10889	35	18	pricing	pricing	NOUN
fbem-10889	35	19	,	,	PUNCT
fbem-10889	35	20	but	but	CCONJ
fbem-10889	35	21	domestic	domestic	ADJ
fbem-10889	35	22	and	and	CCONJ
fbem-10889	35	23	foreign	foreign	ADJ
fbem-10889	35	24	scholars	scholar	NOUN
fbem-10889	35	25	have	have	AUX
fbem-10889	35	26	drawn	draw	VERB
fbem-10889	35	27	different	different	ADJ
fbem-10889	35	28	conclusions	conclusion	NOUN
fbem-10889	35	29	,	,	PUNCT
fbem-10889	35	30	but	but	CCONJ
fbem-10889	35	31	the	the	DET
fbem-10889	35	32	mainstream	mainstream	NOUN
fbem-10889	35	33	view	view	NOUN
fbem-10889	35	34	is	be	AUX
fbem-10889	35	35	that	that	SCONJ
fbem-10889	35	36	there	there	PRON
fbem-10889	35	37	is	be	VERB
fbem-10889	35	38	a	a	DET
fbem-10889	35	39	positive	positive	ADJ
fbem-10889	35	40	relationship	relationship	NOUN
fbem-10889	35	41	between	between	ADP
fbem-10889	35	42	the	the	DET
fbem-10889	35	43	two.most	two.most	ADJ
fbem-10889	35	44	scholars	scholar	NOUN
fbem-10889	35	45	believe	believe	VERB
fbem-10889	35	46	that	that	SCONJ
fbem-10889	35	47	correcting	correct	VERB
fbem-10889	35	48	internal	internal	ADJ
fbem-10889	35	49	control	control	NOUN
fbem-10889	35	50	deficiencies	deficiency	NOUN
fbem-10889	35	51	can	can	AUX
fbem-10889	35	52	help	help	VERB
fbem-10889	35	53	reduce	reduce	VERB
fbem-10889	35	54	annual	annual	ADJ
fbem-10889	35	55	audit	audit	NOUN
fbem-10889	35	56	costs	cost	NOUN
fbem-10889	35	57	,	,	PUNCT
fbem-10889	35	58	except	except	SCONJ
fbem-10889	35	59	in	in	ADP
fbem-10889	35	60	exceptional	exceptional	ADJ
fbem-10889	35	61	circumstances	circumstance	NOUN
fbem-10889	35	62	,	,	PUNCT
fbem-10889	35	63	such	such	ADJ
fbem-10889	35	64	as	as	ADP
fbem-10889	35	65	cross	cross	ADJ
fbem-10889	35	66	-	-	ADJ
fbem-10889	35	67	border	border	ADJ
fbem-10889	35	68	audit	audit	NOUN
fbem-10889	35	69	and	and	CCONJ
fbem-10889	35	70	cross	cross	ADJ
fbem-10889	35	71	-	-	ADJ
fbem-10889	35	72	border	border	ADJ
fbem-10889	35	73	statistics	statistic	NOUN
fbem-10889	35	74	.	.	PUNCT
fbem-10889	36	1	3	3	X
fbem-10889	36	2	.	.	X
fbem-10889	36	3	theoretical	theoretical	ADJ
fbem-10889	36	4	basis	basis	NOUN
fbem-10889	36	5	and	and	CCONJ
fbem-10889	36	6	research	research	NOUN
fbem-10889	36	7	hypothesis	hypothesis	NOUN
fbem-10889	36	8	based	base	VERB
fbem-10889	36	9	on	on	ADP
fbem-10889	36	10	the	the	DET
fbem-10889	36	11	principal	principal	ADJ
fbem-10889	36	12	-	-	PUNCT
fbem-10889	36	13	agent	agent	NOUN
fbem-10889	36	14	theory	theory	NOUN
fbem-10889	36	15	and	and	CCONJ
fbem-10889	36	16	the	the	DET
fbem-10889	36	17	information	information	NOUN
fbem-10889	36	18	asymmetry	asymmetry	NOUN
fbem-10889	36	19	theory	theory	NOUN
fbem-10889	36	20	,	,	PUNCT
fbem-10889	36	21	combined	combine	VERB
fbem-10889	36	22	with	with	ADP
fbem-10889	36	23	the	the	DET
fbem-10889	36	24	audit	audit	NOUN
fbem-10889	36	25	risk	risk	NOUN
fbem-10889	36	26	,	,	PUNCT
fbem-10889	36	27	this	this	DET
fbem-10889	36	28	paper	paper	NOUN
fbem-10889	36	29	is	be	AUX
fbem-10889	36	30	proposed	propose	VERB
fbem-10889	36	31	.	.	PUNCT
fbem-10889	37	1	audit	audit	NOUN
fbem-10889	37	2	risk	risk	NOUN
fbem-10889	37	3	=	=	PUNCT
fbem-10889	37	4	major	major	ADJ
fbem-10889	37	5	misstatement	misstatement	ADJ
fbem-10889	37	6	risk	risk	NOUN
fbem-10889	37	7	*	*	PUNCT
fbem-10889	37	8	inspection	inspection	NOUN
fbem-10889	37	9	risk	risk	NOUN
fbem-10889	37	10	=	=	PUNCT
fbem-10889	37	11	inherent	inherent	ADJ
fbem-10889	37	12	risk	risk	NOUN
fbem-10889	37	13	*	*	PUNCT
fbem-10889	37	14	control	control	NOUN
fbem-10889	37	15	risk	risk	NOUN
fbem-10889	37	16	*	*	PUNCT
fbem-10889	37	17	inspection	inspection	NOUN
fbem-10889	37	18	risk	risk	NOUN
fbem-10889	37	19	.	.	PUNCT
fbem-10889	38	1	among	among	ADP
fbem-10889	38	2	them	they	PRON
fbem-10889	38	3	,	,	PUNCT
fbem-10889	38	4	the	the	DET
fbem-10889	38	5	reasons	reason	NOUN
fbem-10889	38	6	for	for	ADP
fbem-10889	38	7	the	the	DET
fbem-10889	38	8	existence	existence	NOUN
fbem-10889	38	9	of	of	ADP
fbem-10889	38	10	inherent	inherent	ADJ
fbem-10889	38	11	risks	risk	NOUN
fbem-10889	38	12	are	be	AUX
fbem-10889	38	13	closely	closely	ADV
fbem-10889	38	14	related	relate	VERB
fbem-10889	38	15	to	to	ADP
fbem-10889	38	16	some	some	DET
fbem-10889	38	17	factors	factor	NOUN
fbem-10889	38	18	of	of	ADP
fbem-10889	38	19	the	the	DET
fbem-10889	38	20	enterprise	enterprise	NOUN
fbem-10889	38	21	itself	itself	PRON
fbem-10889	38	22	,	,	PUNCT
fbem-10889	38	23	which	which	PRON
fbem-10889	38	24	can	can	AUX
fbem-10889	38	25	not	not	PART
fbem-10889	38	26	be	be	AUX
fbem-10889	38	27	changed.risk	changed.risk	DET
fbem-10889	38	28	control	control	NOUN
fbem-10889	38	29	means	mean	VERB
fbem-10889	38	30	that	that	SCONJ
fbem-10889	38	31	a	a	DET
fbem-10889	38	32	misstatement	misstatement	NOUN
fbem-10889	38	33	of	of	ADP
fbem-10889	38	34	a	a	DET
fbem-10889	38	35	certain	certain	ADJ
fbem-10889	38	36	transaction	transaction	NOUN
fbem-10889	38	37	,	,	PUNCT
fbem-10889	38	38	account	account	NOUN
fbem-10889	38	39	balance	balance	NOUN
fbem-10889	38	40	or	or	CCONJ
fbem-10889	38	41	disclosure	disclosure	NOUN
fbem-10889	38	42	occurs	occur	VERB
fbem-10889	38	43	.	.	PUNCT
fbem-10889	39	1	the	the	DET
fbem-10889	39	2	misstatement	misstatement	NOUN
fbem-10889	39	3	alone	alone	ADJ
fbem-10889	39	4	or	or	CCONJ
fbem-10889	39	5	together	together	ADV
fbem-10889	39	6	with	with	ADP
fbem-10889	39	7	other	other	ADJ
fbem-10889	39	8	misstatements	misstatement	NOUN
fbem-10889	39	9	is	be	AUX
fbem-10889	39	10	a	a	DET
fbem-10889	39	11	major	major	ADJ
fbem-10889	39	12	misstatement	misstatement	NOUN
fbem-10889	39	13	,	,	PUNCT
fbem-10889	39	14	but	but	CCONJ
fbem-10889	39	15	it	it	PRON
fbem-10889	39	16	is	be	AUX
fbem-10889	39	17	not	not	PART
fbem-10889	39	18	timely	timely	ADV
fbem-10889	39	19	prevented	prevent	VERB
fbem-10889	39	20	or	or	CCONJ
fbem-10889	39	21	discovered	discover	VERB
fbem-10889	39	22	or	or	CCONJ
fbem-10889	39	23	corrected	correct	VERB
fbem-10889	39	24	by	by	ADP
fbem-10889	39	25	the	the	DET
fbem-10889	39	26	internal	internal	ADJ
fbem-10889	39	27	control	control	NOUN
fbem-10889	39	28	of	of	ADP
fbem-10889	39	29	the	the	DET
fbem-10889	39	30	enterprise.therefore	enterprise.therefore	NOUN
fbem-10889	39	31	,	,	PUNCT
fbem-10889	39	32	if	if	SCONJ
fbem-10889	39	33	the	the	DET
fbem-10889	39	34	internal	internal	ADJ
fbem-10889	39	35	control	control	NOUN
fbem-10889	39	36	is	be	AUX
fbem-10889	39	37	effective	effective	ADJ
fbem-10889	39	38	,	,	PUNCT
fbem-10889	39	39	it	it	PRON
fbem-10889	39	40	has	have	VERB
fbem-10889	39	41	a	a	DET
fbem-10889	39	42	certain	certain	ADJ
fbem-10889	39	43	role	role	NOUN
fbem-10889	39	44	in	in	ADP
fbem-10889	39	45	reducing	reduce	VERB
fbem-10889	39	46	the	the	DET
fbem-10889	39	47	control	control	NOUN
fbem-10889	39	48	risks	risk	NOUN
fbem-10889	39	49	of	of	ADP
fbem-10889	39	50	enterprises.effective	enterprises.effective	ADJ
fbem-10889	39	51	internal	internal	ADJ
fbem-10889	39	52	control	control	NOUN
fbem-10889	39	53	can	can	AUX
fbem-10889	39	54	reduce	reduce	VERB
fbem-10889	39	55	the	the	DET
fbem-10889	39	56	audit	audit	NOUN
fbem-10889	39	57	risk	risk	NOUN
fbem-10889	39	58	,	,	PUNCT
fbem-10889	39	59	and	and	CCONJ
fbem-10889	39	60	will	will	AUX
fbem-10889	39	61	affect	affect	VERB
fbem-10889	39	62	the	the	DET
fbem-10889	39	63	need	need	NOUN
fbem-10889	39	64	to	to	PART
fbem-10889	39	65	implement	implement	VERB
fbem-10889	39	66	audit	audit	NOUN
fbem-10889	39	67	procedures	procedure	NOUN
fbem-10889	39	68	,	,	PUNCT
fbem-10889	39	69	make	make	VERB
fbem-10889	39	70	the	the	DET
fbem-10889	39	71	certified	certify	VERB
fbem-10889	39	72	public	public	ADJ
fbem-10889	39	73	accountants	accountant	NOUN
fbem-10889	39	74	in	in	ADP
fbem-10889	39	75	the	the	DET
fbem-10889	39	76	process	process	NOUN
fbem-10889	39	77	of	of	ADP
fbem-10889	39	78	audit	audit	NOUN
fbem-10889	39	79	can	can	AUX
fbem-10889	39	80	rely	rely	VERB
fbem-10889	39	81	on	on	ADP
fbem-10889	39	82	internal	internal	ADJ
fbem-10889	39	83	control	control	NOUN
fbem-10889	39	84	,	,	PUNCT
fbem-10889	39	85	thus	thus	ADV
fbem-10889	39	86	reducing	reduce	VERB
fbem-10889	39	87	part	part	NOUN
fbem-10889	39	88	of	of	ADP
fbem-10889	39	89	the	the	DET
fbem-10889	39	90	audit	audit	NOUN
fbem-10889	39	91	procedures	procedure	NOUN
fbem-10889	39	92	,	,	PUNCT
fbem-10889	39	93	in	in	ADP
fbem-10889	39	94	order	order	NOUN
fbem-10889	39	95	to	to	PART
fbem-10889	39	96	reduce	reduce	VERB
fbem-10889	39	97	the	the	DET
fbem-10889	39	98	workload	workload	NOUN
fbem-10889	39	99	,	,	PUNCT
fbem-10889	39	100	this	this	PRON
fbem-10889	39	101	will	will	AUX
fbem-10889	39	102	cause	cause	VERB
fbem-10889	39	103	audit	audit	NOUN
fbem-10889	39	104	cost	cost	NOUN
fbem-10889	39	105	reduction	reduction	NOUN
fbem-10889	39	106	,	,	PUNCT
fbem-10889	39	107	therefore	therefore	ADV
fbem-10889	39	108	,	,	PUNCT
fbem-10889	39	109	internal	internal	ADJ
fbem-10889	39	110	control	control	NOUN
fbem-10889	39	111	effectiveness	effectiveness	NOUN
fbem-10889	39	112	is	be	AUX
fbem-10889	39	113	an	an	DET
fbem-10889	39	114	important	important	ADJ
fbem-10889	39	115	factor	factor	NOUN
fbem-10889	39	116	.	.	PUNCT
fbem-10889	40	1	therefore	therefore	ADV
fbem-10889	40	2	,	,	PUNCT
fbem-10889	40	3	the	the	DET
fbem-10889	40	4	first	first	ADJ
fbem-10889	40	5	research	research	NOUN
fbem-10889	40	6	hypothesis	hypothesis	NOUN
fbem-10889	40	7	of	of	ADP
fbem-10889	40	8	this	this	DET
fbem-10889	40	9	paper	paper	NOUN
fbem-10889	40	10	is	be	AUX
fbem-10889	40	11	that	that	SCONJ
fbem-10889	40	12	:	:	PUNCT
fbem-10889	40	13	h1	h1	PROPN
fbem-10889	40	14	:	:	PUNCT
fbem-10889	40	15	the	the	PRON
fbem-10889	40	16	higher	high	ADJ
fbem-10889	40	17	the	the	DET
fbem-10889	40	18	effectiveness	effectiveness	NOUN
fbem-10889	40	19	of	of	ADP
fbem-10889	40	20	internal	internal	ADJ
fbem-10889	40	21	control	control	NOUN
fbem-10889	40	22	in	in	ADP
fbem-10889	40	23	this	this	DET
fbem-10889	40	24	year	year	NOUN
fbem-10889	40	25	,	,	PUNCT
fbem-10889	40	26	the	the	PRON
fbem-10889	40	27	lower	low	ADJ
fbem-10889	40	28	the	the	DET
fbem-10889	40	29	audit	audit	NOUN
fbem-10889	40	30	fee	fee	NOUN
fbem-10889	40	31	in	in	ADP
fbem-10889	40	32	this	this	DET
fbem-10889	40	33	year	year	NOUN
fbem-10889	40	34	.	.	PUNCT
fbem-10889	41	1	in	in	ADP
fbem-10889	41	2	addition	addition	NOUN
fbem-10889	41	3	,	,	PUNCT
fbem-10889	41	4	the	the	DET
fbem-10889	41	5	internal	internal	ADJ
fbem-10889	41	6	control	control	NOUN
fbem-10889	41	7	is	be	AUX
fbem-10889	41	8	stable	stable	ADJ
fbem-10889	41	9	and	and	CCONJ
fbem-10889	41	10	will	will	AUX
fbem-10889	41	11	not	not	PART
fbem-10889	41	12	be	be	AUX
fbem-10889	41	13	easy	easy	ADJ
fbem-10889	41	14	to	to	PART
fbem-10889	41	15	change	change	VERB
fbem-10889	41	16	.	.	PUNCT
fbem-10889	42	1	the	the	DET
fbem-10889	42	2	relevant	relevant	ADJ
fbem-10889	42	3	information	information	NOUN
fbem-10889	42	4	about	about	ADP
fbem-10889	42	5	the	the	DET
fbem-10889	42	6	internal	internal	ADJ
fbem-10889	42	7	control	control	NOUN
fbem-10889	42	8	in	in	ADP
fbem-10889	42	9	the	the	DET
fbem-10889	42	10	previous	previous	ADJ
fbem-10889	42	11	year	year	NOUN
fbem-10889	42	12	is	be	AUX
fbem-10889	42	13	likely	likely	ADJ
fbem-10889	42	14	to	to	PART
fbem-10889	42	15	affect	affect	VERB
fbem-10889	42	16	the	the	DET
fbem-10889	42	17	professional	professional	ADJ
fbem-10889	42	18	judgment	judgment	NOUN
fbem-10889	42	19	of	of	ADP
fbem-10889	42	20	auditors	auditor	NOUN
fbem-10889	42	21	in	in	ADP
fbem-10889	42	22	the	the	DET
fbem-10889	42	23	audit	audit	NOUN
fbem-10889	42	24	pricing	pricing	NOUN
fbem-10889	42	25	in	in	ADP
fbem-10889	42	26	the	the	DET
fbem-10889	42	27	audit	audit	NOUN
fbem-10889	42	28	process	process	NOUN
fbem-10889	42	29	.	.	PUNCT
fbem-10889	43	1	this	this	PRON
fbem-10889	43	2	,	,	PUNCT
fbem-10889	43	3	the	the	DET
fbem-10889	43	4	second	second	ADJ
fbem-10889	43	5	study	study	NOUN
fbem-10889	43	6	hypothesis	hypothesis	NOUN
fbem-10889	43	7	of	of	ADP
fbem-10889	43	8	this	this	DET
fbem-10889	43	9	paper	paper	NOUN
fbem-10889	43	10	:	:	PUNCT
fbem-10889	43	11	h2	h2	NOUN
fbem-10889	43	12	:	:	PUNCT
fbem-10889	43	13	the	the	PRON
fbem-10889	43	14	higher	high	ADJ
fbem-10889	43	15	the	the	DET
fbem-10889	43	16	effectiveness	effectiveness	NOUN
fbem-10889	43	17	of	of	ADP
fbem-10889	43	18	the	the	DET
fbem-10889	43	19	internal	internal	ADJ
fbem-10889	43	20	control	control	NOUN
fbem-10889	43	21	of	of	ADP
fbem-10889	43	22	the	the	DET
fbem-10889	43	23	last	last	ADJ
fbem-10889	43	24	year	year	NOUN
fbem-10889	43	25	,	,	PUNCT
fbem-10889	43	26	the	the	PRON
fbem-10889	43	27	lower	low	ADJ
fbem-10889	43	28	the	the	DET
fbem-10889	43	29	audit	audit	NOUN
fbem-10889	43	30	fee	fee	NOUN
fbem-10889	43	31	of	of	ADP
fbem-10889	43	32	this	this	DET
fbem-10889	43	33	year	year	NOUN
fbem-10889	43	34	.	.	PUNCT
fbem-10889	44	1	111	111	NUM
fbem-10889	44	2	4	4	NUM
fbem-10889	44	3	.	.	PUNCT
fbem-10889	44	4	research	research	NOUN
fbem-10889	44	5	design	design	NOUN
fbem-10889	44	6	4.1	4.1	NUM
fbem-10889	44	7	.	.	PUNCT
fbem-10889	45	1	data	datum	NOUN
fbem-10889	45	2	selection	selection	NOUN
fbem-10889	45	3	the	the	DET
fbem-10889	45	4	sample	sample	NOUN
fbem-10889	45	5	enterprises	enterprise	NOUN
fbem-10889	45	6	in	in	ADP
fbem-10889	45	7	this	this	DET
fbem-10889	45	8	paper	paper	NOUN
fbem-10889	45	9	are	be	AUX
fbem-10889	45	10	the	the	DET
fbem-10889	45	11	manufacturing	manufacturing	NOUN
fbem-10889	45	12	enterprises	enterprise	NOUN
fbem-10889	45	13	listed	list	VERB
fbem-10889	45	14	in	in	ADP
fbem-10889	45	15	shenzhen	shenzhen	PROPN
fbem-10889	45	16	stock	stock	PROPN
fbem-10889	45	17	exchange	exchange	PROPN
fbem-10889	45	18	in	in	ADP
fbem-10889	45	19	2015	2015	NUM
fbem-10889	45	20	-	-	SYM
fbem-10889	45	21	2017	2017	NUM
fbem-10889	45	22	.	.	PUNCT
fbem-10889	46	1	the	the	DET
fbem-10889	46	2	data	data	NOUN
fbem-10889	46	3	year	year	NOUN
fbem-10889	46	4	is	be	AUX
fbem-10889	46	5	the	the	DET
fbem-10889	46	6	data	datum	NOUN
fbem-10889	46	7	of	of	ADP
fbem-10889	46	8	the	the	DET
fbem-10889	46	9	sample	sample	NOUN
fbem-10889	46	10	enterprises	enterprise	NOUN
fbem-10889	46	11	from	from	ADP
fbem-10889	46	12	20172018	20172018	NUM
fbem-10889	46	13	.	.	PUNCT
fbem-10889	47	1	among	among	ADP
fbem-10889	47	2	them	they	PRON
fbem-10889	47	3	,	,	PUNCT
fbem-10889	47	4	the	the	DET
fbem-10889	47	5	data	datum	NOUN
fbem-10889	47	6	of	of	ADP
fbem-10889	47	7	2018	2018	NUM
fbem-10889	47	8	is	be	AUX
fbem-10889	47	9	selected	select	VERB
fbem-10889	47	10	as	as	ADP
fbem-10889	47	11	the	the	DET
fbem-10889	47	12	data	datum	NOUN
fbem-10889	47	13	of	of	ADP
fbem-10889	47	14	"	"	PUNCT
fbem-10889	47	15	this	this	DET
fbem-10889	47	16	year	year	NOUN
fbem-10889	47	17	"	"	PUNCT
fbem-10889	47	18	,	,	PUNCT
fbem-10889	47	19	and	and	CCONJ
fbem-10889	47	20	the	the	DET
fbem-10889	47	21	data	datum	NOUN
fbem-10889	47	22	of	of	ADP
fbem-10889	47	23	2017	2017	NUM
fbem-10889	47	24	is	be	AUX
fbem-10889	47	25	selected	select	VERB
fbem-10889	47	26	as	as	ADP
fbem-10889	47	27	the	the	DET
fbem-10889	47	28	data	datum	NOUN
fbem-10889	47	29	of	of	ADP
fbem-10889	47	30	"	"	PUNCT
fbem-10889	47	31	last	last	ADJ
fbem-10889	47	32	year	year	NOUN
fbem-10889	47	33	"	"	PUNCT
fbem-10889	47	34	.	.	PUNCT
fbem-10889	48	1	in	in	ADP
fbem-10889	48	2	the	the	DET
fbem-10889	48	3	sample	sample	NOUN
fbem-10889	48	4	screening	screen	VERB
fbem-10889	48	5	:	:	PUNCT
fbem-10889	48	6	(	(	PUNCT
fbem-10889	48	7	1	1	X
fbem-10889	48	8	)	)	PUNCT
fbem-10889	48	9	excluding	exclude	VERB
fbem-10889	48	10	the	the	DET
fbem-10889	48	11	annual	annual	ADJ
fbem-10889	48	12	report	report	NOUN
fbem-10889	48	13	without	without	ADP
fbem-10889	48	14	disclosure	disclosure	NOUN
fbem-10889	48	15	of	of	ADP
fbem-10889	48	16	audit	audit	NOUN
fbem-10889	48	17	fees	fee	NOUN
fbem-10889	48	18	and	and	CCONJ
fbem-10889	48	19	audit	audit	NOUN
fbem-10889	48	20	costs	cost	NOUN
fbem-10889	48	21	are	be	AUX
fbem-10889	48	22	not	not	PART
fbem-10889	48	23	all	all	PRON
fbem-10889	48	24	paid	pay	VERB
fbem-10889	48	25	to	to	ADP
fbem-10889	48	26	the	the	DET
fbem-10889	48	27	firm	firm	ADJ
fbem-10889	48	28	financial	financial	ADJ
fbem-10889	48	29	statements	statement	NOUN
fbem-10889	48	30	audit	audit	NOUN
fbem-10889	48	31	fees	fee	NOUN
fbem-10889	48	32	;	;	PUNCT
fbem-10889	48	33	(	(	PUNCT
fbem-10889	48	34	2	2	X
fbem-10889	48	35	)	)	PUNCT
fbem-10889	48	36	excluding	exclude	VERB
fbem-10889	48	37	companies	company	NOUN
fbem-10889	48	38	listed	list	VERB
fbem-10889	48	39	in	in	ADP
fbem-10889	48	40	the	the	DET
fbem-10889	48	41	h	h	NOUN
fbem-10889	48	42	shares	share	NOUN
fbem-10889	48	43	listed	list	VERB
fbem-10889	48	44	and	and	CCONJ
fbem-10889	48	45	international	international	ADJ
fbem-10889	48	46	audit	audit	NOUN
fbem-10889	48	47	standards	standard	NOUN
fbem-10889	48	48	to	to	PART
fbem-10889	48	49	audit	audit	VERB
fbem-10889	48	50	at	at	ADP
fbem-10889	48	51	the	the	DET
fbem-10889	48	52	same	same	ADJ
fbem-10889	48	53	time	time	NOUN
fbem-10889	48	54	,	,	PUNCT
fbem-10889	48	55	so	so	ADV
fbem-10889	48	56	the	the	DET
fbem-10889	48	57	annual	annual	ADJ
fbem-10889	48	58	audit	audit	NOUN
fbem-10889	48	59	fees	fee	NOUN
fbem-10889	48	60	disclosed	disclose	VERB
fbem-10889	48	61	in	in	ADP
fbem-10889	48	62	the	the	DET
fbem-10889	48	63	enterprise	enterprise	NOUN
fbem-10889	48	64	includes	include	VERB
fbem-10889	48	65	the	the	DET
fbem-10889	48	66	international	international	ADJ
fbem-10889	48	67	audit	audit	NOUN
fbem-10889	48	68	costs	cost	NOUN
fbem-10889	48	69	,	,	PUNCT
fbem-10889	48	70	and	and	CCONJ
fbem-10889	48	71	there	there	PRON
fbem-10889	48	72	is	be	VERB
fbem-10889	48	73	no	no	DET
fbem-10889	48	74	way	way	NOUN
fbem-10889	48	75	to	to	PART
fbem-10889	48	76	divide	divide	VERB
fbem-10889	48	77	;	;	PUNCT
fbem-10889	48	78	(	(	PUNCT
fbem-10889	48	79	3	3	X
fbem-10889	48	80	)	)	PUNCT
fbem-10889	48	81	eliminate	eliminate	VERB
fbem-10889	48	82	the	the	DET
fbem-10889	48	83	sample	sample	NOUN
fbem-10889	48	84	enterprises	enterprise	NOUN
fbem-10889	48	85	with	with	ADP
fbem-10889	48	86	incomplete	incomplete	ADJ
fbem-10889	48	87	data	datum	NOUN
fbem-10889	48	88	.	.	PUNCT
fbem-10889	49	1	after	after	ADP
fbem-10889	49	2	elimination	elimination	NOUN
fbem-10889	49	3	,	,	PUNCT
fbem-10889	49	4	a	a	DET
fbem-10889	49	5	total	total	NOUN
fbem-10889	49	6	of	of	ADP
fbem-10889	49	7	354	354	NUM
fbem-10889	49	8	listed	list	VERB
fbem-10889	49	9	companies	company	NOUN
fbem-10889	49	10	have	have	AUX
fbem-10889	49	11	been	be	AUX
fbem-10889	49	12	sampled	sample	VERB
fbem-10889	49	13	,	,	PUNCT
fbem-10889	49	14	including	include	VERB
fbem-10889	49	15	95	95	NUM
fbem-10889	49	16	in	in	ADP
fbem-10889	49	17	2015,85	2015,85	NUM
fbem-10889	49	18	in	in	ADP
fbem-10889	49	19	2016	2016	NUM
fbem-10889	49	20	,	,	PUNCT
fbem-10889	49	21	and	and	CCONJ
fbem-10889	49	22	174	174	NUM
fbem-10889	49	23	in	in	ADP
fbem-10889	49	24	2017	2017	NUM
fbem-10889	49	25	.	.	PUNCT
fbem-10889	50	1	4.2	4.2	NUM
fbem-10889	50	2	.	.	PUNCT
fbem-10889	51	1	regression	regression	NOUN
fbem-10889	51	2	model	model	NOUN
fbem-10889	51	3	and	and	CCONJ
fbem-10889	51	4	variable	variable	ADJ
fbem-10889	51	5	definition	definition	NOUN
fbem-10889	51	6	table	table	NOUN
fbem-10889	51	7	1	1	NUM
fbem-10889	51	8	.	.	PUNCT
fbem-10889	51	9	variable	variable	ADJ
fbem-10889	51	10	interpretation	interpretation	NOUN
fbem-10889	51	11	type	type	NOUN
fbem-10889	51	12	of	of	ADP
fbem-10889	51	13	variable	variable	ADJ
fbem-10889	51	14	variable	variable	ADJ
fbem-10889	51	15	symbol	symbol	NOUN
fbem-10889	51	16	variable	variable	ADJ
fbem-10889	51	17	name	name	NOUN
fbem-10889	51	18	variable	variable	ADJ
fbem-10889	51	19	interpretation	interpretation	NOUN
fbem-10889	51	20	explained	explain	VERB
fbem-10889	51	21	variable	variable	ADJ
fbem-10889	51	22	lnfee	lnfee	NOUN
fbem-10889	51	23	audit	audit	NOUN
fbem-10889	51	24	expenses	expense	VERB
fbem-10889	51	25	natural	natural	ADJ
fbem-10889	51	26	logarithm	logarithm	NOUN
fbem-10889	51	27	of	of	ADP
fbem-10889	51	28	the	the	DET
fbem-10889	51	29	audit	audit	NOUN
fbem-10889	51	30	costs	cost	VERB
fbem-10889	51	31	explanatory	explanatory	ADJ
fbem-10889	51	32	variable	variable	ADJ
fbem-10889	51	33	ic	ic	PROPN
fbem-10889	51	34	internal	internal	PROPN
fbem-10889	51	35	control	control	PROPN
fbem-10889	51	36	effectiveness	effectiveness	PROPN
fbem-10889	51	37	internal	internal	ADJ
fbem-10889	51	38	control	control	NOUN
fbem-10889	51	39	effectiveness	effectiveness	NOUN
fbem-10889	51	40	,	,	PUNCT
fbem-10889	51	41	ic=1	ic=1	NOUN
fbem-10889	51	42	;	;	PUNCT
fbem-10889	51	43	otherwise	otherwise	ADV
fbem-10889	51	44	ic=0	ic=0	PROPN
fbem-10889	51	45	controlled	control	VERB
fbem-10889	51	46	variable	variable	ADJ
fbem-10889	51	47	big4	big4	NOUN
fbem-10889	51	48	size	size	NOUN
fbem-10889	51	49	of	of	ADP
fbem-10889	51	50	the	the	DET
fbem-10889	51	51	accounting	accounting	NOUN
fbem-10889	51	52	firms	firm	NOUN
fbem-10889	51	53	the	the	DET
fbem-10889	51	54	big	big	ADJ
fbem-10889	51	55	four	four	NUM
fbem-10889	51	56	accounting	accounting	NOUN
fbem-10889	51	57	firms	firm	NOUN
fbem-10889	51	58	will	will	AUX
fbem-10889	51	59	audit	audit	VERB
fbem-10889	51	60	1	1	NUM
fbem-10889	51	61	,	,	PUNCT
fbem-10889	51	62	otherwise	otherwise	ADV
fbem-10889	51	63	0	0	NUM
fbem-10889	51	64	opinion	opinion	NOUN
fbem-10889	51	65	audit	audit	NOUN
fbem-10889	51	66	opinion	opinion	NOUN
fbem-10889	51	67	take	take	VERB
fbem-10889	51	68	1	1	NUM
fbem-10889	51	69	for	for	ADP
fbem-10889	51	70	the	the	DET
fbem-10889	51	71	non	non	ADJ
fbem-10889	51	72	-	-	ADJ
fbem-10889	51	73	standard	standard	ADJ
fbem-10889	51	74	audit	audit	NOUN
fbem-10889	51	75	opinion	opinion	NOUN
fbem-10889	51	76	;	;	PUNCT
fbem-10889	51	77	otherwise	otherwise	ADV
fbem-10889	51	78	,	,	PUNCT
fbem-10889	51	79	take	take	VERB
fbem-10889	51	80	0	0	NUM
fbem-10889	51	81	lnasset	lnasset	NOUN
fbem-10889	51	82	size	size	NOUN
fbem-10889	51	83	of	of	ADP
fbem-10889	51	84	the	the	DET
fbem-10889	51	85	audited	audit	VERB
fbem-10889	51	86	units	unit	NOUN
fbem-10889	51	87	natural	natural	ADJ
fbem-10889	51	88	logarithm	logarithm	NOUN
fbem-10889	51	89	of	of	ADP
fbem-10889	51	90	the	the	DET
fbem-10889	51	91	total	total	ADJ
fbem-10889	51	92	assets	asset	NOUN
fbem-10889	51	93	of	of	ADP
fbem-10889	51	94	the	the	DET
fbem-10889	51	95	auditee	auditee	NOUN
fbem-10889	51	96	subs	subs	PROPN
fbem-10889	51	97	business	business	NOUN
fbem-10889	51	98	complexity	complexity	NOUN
fbem-10889	51	99	the	the	DET
fbem-10889	51	100	square	square	ADJ
fbem-10889	51	101	root	root	NOUN
fbem-10889	51	102	of	of	ADP
fbem-10889	51	103	the	the	DET
fbem-10889	51	104	number	number	NOUN
fbem-10889	51	105	of	of	ADP
fbem-10889	51	106	participating	participate	VERB
fbem-10889	51	107	subsidiaries	subsidiary	NOUN
fbem-10889	51	108	held	hold	VERB
fbem-10889	51	109	by	by	ADP
fbem-10889	51	110	the	the	DET
fbem-10889	51	111	auditee	auditee	NOUN
fbem-10889	51	112	the	the	DET
fbem-10889	51	113	company	company	NOUN
fbem-10889	51	114	's	's	PART
fbem-10889	51	115	operations	operation	NOUN
fbem-10889	51	116	and	and	CCONJ
fbem-10889	51	117	financial	financial	ADJ
fbem-10889	51	118	risks	risk	NOUN
fbem-10889	51	119	lev	lev	VERB
fbem-10889	51	120	asset	asset	NOUN
fbem-10889	51	121	-	-	PUNCT
fbem-10889	51	122	liability	liability	NOUN
fbem-10889	51	123	ratio	ratio	NOUN
fbem-10889	51	124	+	+	CCONJ
fbem-10889	51	125	roe	roe	NOUN
fbem-10889	51	126	return	return	NOUN
fbem-10889	51	127	on	on	ADP
fbem-10889	51	128	equity	equity	NOUN
fbem-10889	51	129	﹣	﹣	PROPN
fbem-10889	51	130	cae	cae	PROPN
fbem-10889	51	131	correction	correction	NOUN
fbem-10889	51	132	of	of	ADP
fbem-10889	51	133	accounting	accounting	NOUN
fbem-10889	51	134	errors	error	NOUN
fbem-10889	51	135	if	if	SCONJ
fbem-10889	51	136	there	there	PRON
fbem-10889	51	137	is	be	VERB
fbem-10889	51	138	a	a	DET
fbem-10889	51	139	major	major	ADJ
fbem-10889	51	140	accounting	accounting	NOUN
fbem-10889	51	141	error	error	NOUN
fbem-10889	51	142	in	in	ADP
fbem-10889	51	143	this	this	DET
fbem-10889	51	144	period	period	NOUN
fbem-10889	51	145	,	,	PUNCT
fbem-10889	51	146	cae	cae	PROPN
fbem-10889	51	147	will	will	AUX
fbem-10889	51	148	take	take	VERB
fbem-10889	51	149	1	1	NUM
fbem-10889	51	150	,	,	PUNCT
fbem-10889	51	151	otherwise	otherwise	ADV
fbem-10889	51	152	take	take	VERB
fbem-10889	51	153	0	0	NUM
fbem-10889	51	154	cap	cap	NOUN
fbem-10889	51	155	changes	change	NOUN
fbem-10889	51	156	in	in	ADP
fbem-10889	51	157	accounting	accounting	NOUN
fbem-10889	51	158	policies	policy	NOUN
fbem-10889	51	159	and	and	CCONJ
fbem-10889	51	160	estimates	estimate	NOUN
fbem-10889	51	161	if	if	SCONJ
fbem-10889	51	162	there	there	PRON
fbem-10889	51	163	is	be	VERB
fbem-10889	51	164	an	an	DET
fbem-10889	51	165	accounting	accounting	NOUN
fbem-10889	51	166	estimate	estimate	NOUN
fbem-10889	51	167	and	and	CCONJ
fbem-10889	51	168	policy	policy	NOUN
fbem-10889	51	169	change	change	NOUN
fbem-10889	51	170	in	in	ADP
fbem-10889	51	171	this	this	DET
fbem-10889	51	172	period	period	NOUN
fbem-10889	51	173	,	,	PUNCT
fbem-10889	51	174	cap	cap	NOUN
fbem-10889	51	175	takes	take	VERB
fbem-10889	51	176	1	1	NUM
fbem-10889	51	177	,	,	PUNCT
fbem-10889	51	178	otherwise	otherwise	ADV
fbem-10889	51	179	0	0	PUNCT
fbem-10889	52	1	dis	dis	PROPN
fbem-10889	52	2	geographical	geographical	ADJ
fbem-10889	52	3	reason	reason	NOUN
fbem-10889	52	4	the	the	DET
fbem-10889	52	5	eastern	eastern	ADJ
fbem-10889	52	6	coastal	coastal	ADJ
fbem-10889	52	7	five	five	NUM
fbem-10889	52	8	provinces	province	NOUN
fbem-10889	52	9	—	—	PUNCT
fbem-10889	52	10	—	—	PUNCT
fbem-10889	52	11	shandong	shandong	PROPN
fbem-10889	52	12	,	,	PUNCT
fbem-10889	52	13	jiangsu	jiangsu	PROPN
fbem-10889	52	14	,	,	PUNCT
fbem-10889	52	15	zhejiang	zhejiang	PROPN
fbem-10889	52	16	,	,	PUNCT
fbem-10889	52	17	fujian	fujian	PROPN
fbem-10889	52	18	,	,	PUNCT
fbem-10889	52	19	guangdong	guangdong	PROPN
fbem-10889	52	20	,	,	PUNCT
fbem-10889	52	21	and	and	CCONJ
fbem-10889	52	22	four	four	NUM
fbem-10889	52	23	municipalities	municipality	NOUN
fbem-10889	52	24	—	—	PUNCT
fbem-10889	52	25	—	—	PUNCT
fbem-10889	52	26	beijing	beijing	PROPN
fbem-10889	52	27	,	,	PUNCT
fbem-10889	52	28	tianjin	tianjin	PROPN
fbem-10889	52	29	,	,	PUNCT
fbem-10889	52	30	shanghai	shanghai	PROPN
fbem-10889	52	31	,	,	PUNCT
fbem-10889	52	32	chongqing	chongqe	VERB
fbem-10889	52	33	as	as	ADP
fbem-10889	52	34	the	the	DET
fbem-10889	52	35	developed	develop	VERB
fbem-10889	52	36	areas	area	NOUN
fbem-10889	52	37	.	.	PUNCT
fbem-10889	53	1	if	if	SCONJ
fbem-10889	53	2	the	the	DET
fbem-10889	53	3	auditee	auditee	NOUN
fbem-10889	53	4	is	be	AUX
fbem-10889	53	5	in	in	ADP
fbem-10889	53	6	the	the	DET
fbem-10889	53	7	developed	develop	VERB
fbem-10889	53	8	area	area	NOUN
fbem-10889	53	9	,	,	PUNCT
fbem-10889	53	10	take	take	VERB
fbem-10889	53	11	1	1	NUM
fbem-10889	53	12	,	,	PUNCT
fbem-10889	53	13	otherwise	otherwise	ADV
fbem-10889	53	14	,	,	PUNCT
fbem-10889	53	15	take	take	VERB
fbem-10889	53	16	0	0	NUM
fbem-10889	53	17	.	.	PUNCT
fbem-10889	54	1	punish	punish	VERB
fbem-10889	54	2	penalties	penalty	NOUN
fbem-10889	54	3	for	for	ADP
fbem-10889	54	4	violations	violation	NOUN
fbem-10889	54	5	the	the	DET
fbem-10889	54	6	audited	audit	VERB
fbem-10889	54	7	unit	unit	NOUN
fbem-10889	54	8	will	will	AUX
fbem-10889	54	9	be	be	AUX
fbem-10889	54	10	punished	punish	VERB
fbem-10889	54	11	for	for	ADP
fbem-10889	54	12	violating	violate	VERB
fbem-10889	54	13	1	1	NUM
fbem-10889	54	14	,	,	PUNCT
fbem-10889	54	15	otherwise	otherwise	ADV
fbem-10889	54	16	it	it	PRON
fbem-10889	54	17	will	will	AUX
fbem-10889	54	18	take	take	VERB
fbem-10889	54	19	0	0	NUM
fbem-10889	54	20	ica	ica	PROPN
fbem-10889	54	21	internal	internal	PROPN
fbem-10889	54	22	control	control	PROPN
fbem-10889	54	23	authentication	authentication	NOUN
fbem-10889	54	24	the	the	DET
fbem-10889	54	25	audited	audit	VERB
fbem-10889	54	26	unit	unit	NOUN
fbem-10889	54	27	shall	shall	AUX
fbem-10889	54	28	take	take	VERB
fbem-10889	54	29	1	1	NUM
fbem-10889	54	30	for	for	ADP
fbem-10889	54	31	internal	internal	ADJ
fbem-10889	54	32	control	control	NOUN
fbem-10889	54	33	verification;otherwise	verification;otherwise	PROPN
fbem-10889	54	34	,	,	PUNCT
fbem-10889	54	35	it	it	PRON
fbem-10889	54	36	shall	shall	AUX
fbem-10889	54	37	take	take	VERB
fbem-10889	54	38	0	0	NUM
fbem-10889	54	39	on	on	ADP
fbem-10889	54	40	the	the	DET
fbem-10889	54	41	basis	basis	NOUN
fbem-10889	54	42	of	of	ADP
fbem-10889	54	43	simunic	simunic	ADJ
fbem-10889	54	44	audit	audit	NOUN
fbem-10889	54	45	pricing	pricing	NOUN
fbem-10889	54	46	model	model	NOUN
fbem-10889	54	47	,	,	PUNCT
fbem-10889	54	48	the	the	DET
fbem-10889	54	49	following	follow	VERB
fbem-10889	54	50	model	model	NOUN
fbem-10889	54	51	1	1	NUM
fbem-10889	54	52	,	,	PUNCT
fbem-10889	54	53	model	model	NOUN
fbem-10889	54	54	2	2	NUM
fbem-10889	54	55	and	and	CCONJ
fbem-10889	54	56	model	model	NOUN
fbem-10889	54	57	3	3	NUM
fbem-10889	54	58	:	:	PUNCT
fbem-10889	54	59	lnfee	lnfee	NOUN
fbem-10889	54	60	=	=	NOUN
fbem-10889	54	61	β0+β1ic+β2big10+β3opinion+β4lnasset+β5su	β0+β1ic+β2big10+β3opinion+β4lnasset+β5su	NOUN
fbem-10889	54	62	bs+β6st+β7lev+β8roe+β9cae+β10cap+β11dis+β12	bs+β6st+β7lev+β8roe+β9cae+β10cap+β11dis+β12	NUM
fbem-10889	54	63	punish+β13ica+ε	punish+β13ica+ε	PROPN
fbem-10889	54	64	(	(	PUNCT
fbem-10889	54	65	1	1	X
fbem-10889	54	66	)	)	PUNCT
fbem-10889	54	67	all	all	DET
fbem-10889	54	68	variables	variable	NOUN
fbem-10889	54	69	in	in	ADP
fbem-10889	54	70	model	model	NOUN
fbem-10889	54	71	1	1	NUM
fbem-10889	54	72	are	be	AUX
fbem-10889	54	73	the	the	DET
fbem-10889	54	74	2018	2018	NUM
fbem-10889	54	75	data	datum	NOUN
fbem-10889	54	76	lnfee	lnfee	NOUN
fbem-10889	54	77	=	=	SYM
fbem-10889	54	78	β0+β1lic+β2big10+β3opinion+β4lnasset+β5s	β0+β1lic+β2big10+β3opinion+β4lnasset+β5s	NOUN
fbem-10889	54	79	ubs+β6st+β7lev+β8roe+β9cae+β10cap+β11dis+β1	ubs+β6st+β7lev+β8roe+β9cae+β10cap+β11dis+β1	ADJ
fbem-10889	54	80	2punish+β13ica+ε	2punish+β13ica+ε	NUM
fbem-10889	54	81	(	(	PUNCT
fbem-10889	54	82	2	2	NUM
fbem-10889	54	83	)	)	PUNCT
fbem-10889	54	84	lic	lic	NOUN
fbem-10889	54	85	in	in	ADP
fbem-10889	54	86	model	model	NOUN
fbem-10889	54	87	2	2	NUM
fbem-10889	54	88	refers	refer	VERB
fbem-10889	54	89	to	to	ADP
fbem-10889	54	90	the	the	DET
fbem-10889	54	91	ic	ic	PROPN
fbem-10889	54	92	of	of	ADP
fbem-10889	54	93	the	the	DET
fbem-10889	54	94	company	company	NOUN
fbem-10889	54	95	in	in	ADP
fbem-10889	54	96	the	the	DET
fbem-10889	54	97	previous	previous	ADJ
fbem-10889	54	98	year	year	NOUN
fbem-10889	54	99	.	.	PUNCT
fbem-10889	55	1	the	the	DET
fbem-10889	55	2	above	above	ADJ
fbem-10889	55	3	model	model	NOUN
fbem-10889	55	4	2	2	NUM
fbem-10889	55	5	is	be	AUX
fbem-10889	55	6	the	the	DET
fbem-10889	55	7	basic	basic	ADJ
fbem-10889	55	8	model	model	NOUN
fbem-10889	55	9	of	of	ADP
fbem-10889	55	10	hypothesis	hypothesis	NOUN
fbem-10889	55	11	two	two	NUM
fbem-10889	55	12	,	,	PUNCT
fbem-10889	55	13	based	base	VERB
fbem-10889	55	14	on	on	ADP
fbem-10889	55	15	the	the	DET
fbem-10889	55	16	enterprise	enterprise	NOUN
fbem-10889	55	17	in	in	ADP
fbem-10889	55	18	the	the	DET
fbem-10889	55	19	previous	previous	ADJ
fbem-10889	55	20	year	year	NOUN
fbem-10889	55	21	whether	whether	SCONJ
fbem-10889	55	22	the	the	DET
fbem-10889	55	23	accounting	accounting	NOUN
fbem-10889	55	24	error	error	NOUN
fbem-10889	55	25	correction	correction	NOUN
fbem-10889	55	26	,	,	PUNCT
fbem-10889	55	27	accounting	accounting	NOUN
fbem-10889	55	28	policy	policy	NOUN
fbem-10889	55	29	or	or	CCONJ
fbem-10889	55	30	accounting	accounting	NOUN
fbem-10889	55	31	estimates	estimate	NOUN
fbem-10889	55	32	changes	change	NOUN
fbem-10889	55	33	and	and	CCONJ
fbem-10889	55	34	whether	whether	SCONJ
fbem-10889	55	35	violations	violation	NOUN
fbem-10889	55	36	punishment	punishment	NOUN
fbem-10889	55	37	will	will	AUX
fbem-10889	55	38	affect	affect	VERB
fbem-10889	55	39	the	the	DET
fbem-10889	55	40	enterprise	enterprise	NOUN
fbem-10889	55	41	internal	internal	ADJ
fbem-10889	55	42	control	control	NOUN
fbem-10889	55	43	effectiveness	effectiveness	NOUN
fbem-10889	55	44	judgment	judgment	NOUN
fbem-10889	55	45	,	,	PUNCT
fbem-10889	55	46	so	so	ADV
fbem-10889	55	47	on	on	ADP
fbem-10889	55	48	the	the	DET
fbem-10889	55	49	basis	basis	NOUN
fbem-10889	55	50	of	of	ADP
fbem-10889	55	51	improved	improved	ADJ
fbem-10889	55	52	model	model	NOUN
fbem-10889	55	53	2	2	NUM
fbem-10889	55	54	,	,	PUNCT
fbem-10889	55	55	further	far	ADV
fbem-10889	55	56	verify	verify	VERB
fbem-10889	55	57	the	the	DET
fbem-10889	55	58	effectiveness	effectiveness	NOUN
fbem-10889	55	59	of	of	ADP
fbem-10889	55	60	enterprise	enterprise	NOUN
fbem-10889	55	61	internal	internal	ADJ
fbem-10889	55	62	control	control	NOUN
fbem-10889	55	63	and	and	CCONJ
fbem-10889	55	64	the	the	DET
fbem-10889	55	65	audit	audit	NOUN
fbem-10889	55	66	pricing	pricing	NOUN
fbem-10889	55	67	.	.	PUNCT
fbem-10889	56	1	thus	thus	ADV
fbem-10889	56	2	,	,	PUNCT
fbem-10889	56	3	we	we	PRON
fbem-10889	56	4	propose	propose	VERB
fbem-10889	56	5	model	model	NOUN
fbem-10889	56	6	3	3	NUM
fbem-10889	56	7	:	:	PUNCT
fbem-10889	56	8	lnfee	lnfee	NOUN
fbem-10889	56	9	=	=	SYM
fbem-10889	56	10	β0+β1lic+β2big10+β3opinion+β4lnasset+β5s	β0+β1lic+β2big10+β3opinion+β4lnasset+β5s	NOUN
fbem-10889	56	11	ubs+β6st+β7lev+β8roe+β9lc	ubs+β6st+β7lev+β8roe+β9lc	ADJ
fbem-10889	56	12	ae+β10lcap+β11dis+β12lpunish+β13ica+ε	ae+β10lcap+β11dis+β12lpunish+β13ica+ε	X
fbem-10889	56	13	(	(	PUNCT
fbem-10889	56	14	3	3	NUM
fbem-10889	56	15	)	)	PUNCT
fbem-10889	56	16	in	in	ADP
fbem-10889	56	17	model	model	NOUN
fbem-10889	56	18	3	3	NUM
fbem-10889	56	19	,	,	PUNCT
fbem-10889	56	20	the	the	DET
fbem-10889	56	21	variables	variable	NOUN
fbem-10889	56	22	lic	lic	PROPN
fbem-10889	56	23	,	,	PUNCT
fbem-10889	56	24	lcae	lcae	ADJ
fbem-10889	56	25	,	,	PUNCT
fbem-10889	56	26	lcap	lcap	NOUN
fbem-10889	56	27	,	,	PUNCT
fbem-10889	56	28	and	and	CCONJ
fbem-10889	56	29	lpunish	lpunish	ADJ
fbem-10889	56	30	respectively	respectively	ADV
fbem-10889	56	31	refer	refer	VERB
fbem-10889	56	32	to	to	ADP
fbem-10889	56	33	the	the	DET
fbem-10889	56	34	situation	situation	NOUN
fbem-10889	56	35	of	of	ADP
fbem-10889	56	36	ic	ic	PROPN
fbem-10889	56	37	,	,	PUNCT
fbem-10889	56	38	opinion	opinion	NOUN
fbem-10889	56	39	,	,	PUNCT
fbem-10889	56	40	cae	cae	NOUN
fbem-10889	56	41	,	,	PUNCT
fbem-10889	56	42	cap	cap	NOUN
fbem-10889	56	43	,	,	PUNCT
fbem-10889	56	44	and	and	CCONJ
fbem-10889	56	45	punish	punish	VERB
fbem-10889	56	46	in	in	ADP
fbem-10889	56	47	the	the	DET
fbem-10889	56	48	previous	previous	ADJ
fbem-10889	56	49	year	year	NOUN
fbem-10889	56	50	.	.	PUNCT
fbem-10889	57	1	5	5	X
fbem-10889	57	2	.	.	X
fbem-10889	57	3	empirical	empirical	ADJ
fbem-10889	57	4	analysis	analysis	NOUN
fbem-10889	57	5	5.1	5.1	NUM
fbem-10889	57	6	.	.	PUNCT
fbem-10889	58	1	descriptive	descriptive	ADJ
fbem-10889	58	2	statistics	statistic	NOUN
fbem-10889	58	3	as	as	SCONJ
fbem-10889	58	4	can	can	AUX
fbem-10889	58	5	be	be	AUX
fbem-10889	58	6	seen	see	VERB
fbem-10889	58	7	from	from	ADP
fbem-10889	58	8	table	table	NOUN
fbem-10889	58	9	2	2	NUM
fbem-10889	58	10	,	,	PUNCT
fbem-10889	58	11	the	the	DET
fbem-10889	58	12	average	average	ADJ
fbem-10889	58	13	value	value	NOUN
fbem-10889	58	14	of	of	ADP
fbem-10889	58	15	internal	internal	ADJ
fbem-10889	58	16	control	control	NOUN
fbem-10889	58	17	effectiveness	effectiveness	NOUN
fbem-10889	58	18	of	of	ADP
fbem-10889	58	19	shenzhen	shenzhen	PROPN
fbem-10889	58	20	manufacturing	manufacturing	NOUN
fbem-10889	58	21	enterprises	enterprise	NOUN
fbem-10889	58	22	is	be	AUX
fbem-10889	58	23	0.0946	0.0946	NUM
fbem-10889	58	24	,	,	PUNCT
fbem-10889	58	25	which	which	PRON
fbem-10889	58	26	shows	show	VERB
fbem-10889	58	27	that	that	SCONJ
fbem-10889	58	28	the	the	DET
fbem-10889	58	29	overall	overall	ADJ
fbem-10889	58	30	effectiveness	effectiveness	NOUN
fbem-10889	58	31	level	level	NOUN
fbem-10889	58	32	of	of	ADP
fbem-10889	58	33	internal	internal	ADJ
fbem-10889	58	34	control	control	NOUN
fbem-10889	58	35	of	of	ADP
fbem-10889	58	36	listed	list	VERB
fbem-10889	58	37	shenzhen	shenzhen	PROPN
fbem-10889	58	38	manufacturing	manufacturing	NOUN
fbem-10889	58	39	companies	company	NOUN
fbem-10889	58	40	is	be	AUX
fbem-10889	58	41	low	low	ADJ
fbem-10889	58	42	.	.	PUNCT
fbem-10889	59	1	112	112	NUM
fbem-10889	59	2	table	table	NOUN
fbem-10889	59	3	2	2	NUM
fbem-10889	59	4	.	.	PUNCT
fbem-10889	59	5	descriptive	descriptive	ADJ
fbem-10889	59	6	statistics	statistic	NOUN
fbem-10889	59	7	for	for	ADP
fbem-10889	59	8	each	each	DET
fbem-10889	59	9	variable	variable	ADJ
fbem-10889	59	10	variable	variable	ADJ
fbem-10889	59	11	name	name	NOUN
fbem-10889	59	12	mean	mean	VERB
fbem-10889	59	13	median	median	ADJ
fbem-10889	59	14	standard	standard	ADJ
fbem-10889	59	15	deviation	deviation	NOUN
fbem-10889	59	16	maximum	maximum	ADJ
fbem-10889	59	17	value	value	NOUN
fbem-10889	59	18	minimum	minimum	NOUN
fbem-10889	59	19	value	value	NOUN
fbem-10889	59	20	observations	observation	NOUN
fbem-10889	59	21	lnfee	lnfee	NOUN
fbem-10889	59	22	13.4085	13.4085	NUM
fbem-10889	59	23	13.3630	13.3630	NUM
fbem-10889	59	24	0.4050	0.4050	NUM
fbem-10889	59	25	15.1102	15.1102	NUM
fbem-10889	59	26	12.3014	12.3014	NUM
fbem-10889	59	27	708	708	NUM
fbem-10889	59	28	ic	ic	NUM
fbem-10889	59	29	0.0946	0.0946	NUM
fbem-10889	59	30	0.0000	0.0000	NUM
fbem-10889	59	31	0.2929	0.2929	NUM
fbem-10889	59	32	1.0000	1.0000	NUM
fbem-10889	59	33	0.0000	0.0000	NUM
fbem-10889	59	34	708	708	NUM
fbem-10889	59	35	big4	big4	NOUN
fbem-10889	59	36	0.0056	0.0056	NUM
fbem-10889	59	37	0.0000	0.0000	NUM
fbem-10889	59	38	0.0750	0.0750	NUM
fbem-10889	60	1	1.0000	1.0000	NUM
fbem-10889	60	2	0.0000	0.0000	NUM
fbem-10889	60	3	708	708	NUM
fbem-10889	60	4	opinion	opinion	NOUN
fbem-10889	60	5	0.0071	0.0071	NUM
fbem-10889	60	6	0.0000	0.0000	NUM
fbem-10889	60	7	0.0838	0.0838	NUM
fbem-10889	60	8	1.0000	1.0000	NUM
fbem-10889	60	9	0.0000	0.0000	NUM
fbem-10889	60	10	708	708	NUM
fbem-10889	60	11	lnasset	lnasset	NOUN
fbem-10889	60	12	21.0217	21.0217	NUM
fbem-10889	60	13	20.8749	20.8749	NUM
fbem-10889	60	14	0.6913	0.6913	NUM
fbem-10889	60	15	24.4877	24.4877	NUM
fbem-10889	60	16	19.6885	19.6885	NUM
fbem-10889	60	17	708	708	NUM
fbem-10889	60	18	subs	sub	NOUN
fbem-10889	60	19	2.4963	2.4963	NUM
fbem-10889	60	20	2.2361	2.2361	NUM
fbem-10889	60	21	1.2046	1.2046	NUM
fbem-10889	60	22	7.9373	7.9373	NUM
fbem-10889	60	23	0.0000	0.0000	NUM
fbem-10889	60	24	708	708	NUM
fbem-10889	60	25	lev	lev	NOUN
fbem-10889	60	26	0.2969	0.2969	NUM
fbem-10889	60	27	0.2681	0.2681	NUM
fbem-10889	60	28	0.1593	0.1593	NUM
fbem-10889	60	29	0.7899	0.7899	NUM
fbem-10889	60	30	0.0000	0.0000	NUM
fbem-10889	60	31	708	708	NUM
fbem-10889	60	32	roe	roe	NOUN
fbem-10889	60	33	0.1082	0.1082	NUM
fbem-10889	60	34	0.1050	0.1050	NUM
fbem-10889	60	35	0.0831	0.0831	NUM
fbem-10889	60	36	0.6042	0.6042	NUM
fbem-10889	60	37	-0.8196	-0.8196	NOUN
fbem-10889	60	38	708	708	NUM
fbem-10889	60	39	cae	cae	NOUN
fbem-10889	60	40	0.0028	0.0028	NUM
fbem-10889	60	41	0.0000	0.0000	NUM
fbem-10889	60	42	0.0531	0.0531	NUM
fbem-10889	60	43	1.0000	1.0000	NUM
fbem-10889	60	44	0.0000	0.0000	NUM
fbem-10889	60	45	708	708	NUM
fbem-10889	60	46	cap	cap	NOUN
fbem-10889	60	47	0.9223	0.9223	NUM
fbem-10889	60	48	1.0000	1.0000	NUM
fbem-10889	60	49	0.2679	0.2679	NUM
fbem-10889	60	50	1.0000	1.0000	NUM
fbem-10889	60	51	0.0000	0.0000	NUM
fbem-10889	60	52	708	708	NUM
fbem-10889	60	53	dis	dis	NOUN
fbem-10889	60	54	0.7768	0.7768	NUM
fbem-10889	60	55	1.0000	1.0000	NUM
fbem-10889	60	56	0.4167	0.4167	NUM
fbem-10889	60	57	1.0000	1.0000	NUM
fbem-10889	60	58	0.0000	0.0000	NUM
fbem-10889	60	59	708	708	NUM
fbem-10889	60	60	punish	punish	NOUN
fbem-10889	60	61	0.0565	0.0565	NUM
fbem-10889	60	62	0.0000	0.0000	NUM
fbem-10889	60	63	0.2310	0.2310	NUM
fbem-10889	60	64	1.0000	1.0000	NUM
fbem-10889	60	65	0.0000	0.0000	NUM
fbem-10889	60	66	708	708	NUM
fbem-10889	60	67	ica	ica	NOUN
fbem-10889	60	68	0.4986	0.4986	NUM
fbem-10889	60	69	0.0000	0.0000	NUM
fbem-10889	60	70	0.5004	0.5004	NUM
fbem-10889	60	71	1.0000	1.0000	NUM
fbem-10889	60	72	0.0000	0.0000	NUM
fbem-10889	60	73	708	708	NUM
fbem-10889	60	74	in	in	ADP
fbem-10889	60	75	order	order	NOUN
fbem-10889	60	76	to	to	PART
fbem-10889	60	77	better	well	ADV
fbem-10889	60	78	analyze	analyze	VERB
fbem-10889	60	79	the	the	DET
fbem-10889	60	80	data	datum	NOUN
fbem-10889	60	81	and	and	CCONJ
fbem-10889	60	82	observe	observe	VERB
fbem-10889	60	83	the	the	DET
fbem-10889	60	84	results	result	NOUN
fbem-10889	60	85	,	,	PUNCT
fbem-10889	60	86	table	table	NOUN
fbem-10889	60	87	3	3	NUM
fbem-10889	60	88	provides	provide	VERB
fbem-10889	60	89	descriptive	descriptive	ADJ
fbem-10889	60	90	statistics	statistic	NOUN
fbem-10889	60	91	in	in	ADP
fbem-10889	60	92	terms	term	NOUN
fbem-10889	60	93	of	of	ADP
fbem-10889	60	94	the	the	DET
fbem-10889	60	95	effectiveness	effectiveness	NOUN
fbem-10889	60	96	of	of	ADP
fbem-10889	60	97	internal	internal	ADJ
fbem-10889	60	98	control.as	control.as	PRON
fbem-10889	60	99	can	can	AUX
fbem-10889	60	100	be	be	AUX
fbem-10889	60	101	seen	see	VERB
fbem-10889	60	102	from	from	ADP
fbem-10889	60	103	table	table	NOUN
fbem-10889	60	104	3	3	NUM
fbem-10889	60	105	,	,	PUNCT
fbem-10889	60	106	the	the	PRON
fbem-10889	60	107	higher	high	ADJ
fbem-10889	60	108	the	the	DET
fbem-10889	60	109	audit	audit	NOUN
fbem-10889	60	110	cost	cost	NOUN
fbem-10889	60	111	of	of	ADP
fbem-10889	60	112	enterprises	enterprise	NOUN
fbem-10889	60	113	with	with	ADP
fbem-10889	60	114	higher	high	ADJ
fbem-10889	60	115	internal	internal	ADJ
fbem-10889	60	116	control	control	NOUN
fbem-10889	60	117	effectiveness	effectiveness	NOUN
fbem-10889	60	118	,	,	PUNCT
fbem-10889	60	119	which	which	PRON
fbem-10889	60	120	is	be	AUX
fbem-10889	60	121	contradictory	contradictory	ADJ
fbem-10889	60	122	to	to	ADP
fbem-10889	60	123	this	this	DET
fbem-10889	60	124	hypothesis	hypothesis	NOUN
fbem-10889	60	125	1.enterprises	1.enterprises	NUM
fbem-10889	60	126	with	with	ADP
fbem-10889	60	127	high	high	ADJ
fbem-10889	60	128	internal	internal	ADJ
fbem-10889	60	129	control	control	NOUN
fbem-10889	60	130	effectiveness	effectiveness	NOUN
fbem-10889	60	131	are	be	AUX
fbem-10889	60	132	more	more	ADV
fbem-10889	60	133	inclined	inclined	ADJ
fbem-10889	60	134	to	to	PART
fbem-10889	60	135	choose	choose	VERB
fbem-10889	60	136	the	the	DET
fbem-10889	60	137	big	big	ADJ
fbem-10889	60	138	four	four	NUM
fbem-10889	60	139	accounting	accounting	NOUN
fbem-10889	60	140	firms	firm	NOUN
fbem-10889	60	141	for	for	ADP
fbem-10889	60	142	audit	audit	NOUN
fbem-10889	60	143	,	,	PUNCT
fbem-10889	60	144	and	and	CCONJ
fbem-10889	60	145	the	the	DET
fbem-10889	60	146	audit	audit	NOUN
fbem-10889	60	147	costs	cost	NOUN
fbem-10889	60	148	will	will	AUX
fbem-10889	60	149	increase	increase	VERB
fbem-10889	60	150	accordingly	accordingly	ADV
fbem-10889	60	151	;	;	PUNCT
fbem-10889	60	152	enterprises	enterprise	NOUN
fbem-10889	60	153	are	be	AUX
fbem-10889	60	154	more	more	ADV
fbem-10889	60	155	willing	willing	ADJ
fbem-10889	60	156	to	to	PART
fbem-10889	60	157	convey	convey	VERB
fbem-10889	60	158	the	the	DET
fbem-10889	60	159	internal	internal	ADJ
fbem-10889	60	160	control	control	NOUN
fbem-10889	60	161	information	information	NOUN
fbem-10889	60	162	about	about	ADP
fbem-10889	60	163	the	the	DET
fbem-10889	60	164	enterprise	enterprise	NOUN
fbem-10889	60	165	to	to	ADP
fbem-10889	60	166	the	the	DET
fbem-10889	60	167	outside	outside	ADJ
fbem-10889	60	168	world	world	NOUN
fbem-10889	60	169	through	through	ADP
fbem-10889	60	170	the	the	DET
fbem-10889	60	171	independent	independent	ADJ
fbem-10889	60	172	verification	verification	NOUN
fbem-10889	60	173	of	of	ADP
fbem-10889	60	174	certified	certified	ADJ
fbem-10889	60	175	public	public	ADJ
fbem-10889	60	176	accountants	accountant	NOUN
fbem-10889	60	177	.	.	PUNCT
fbem-10889	61	1	table	table	NOUN
fbem-10889	61	2	3	3	NUM
fbem-10889	61	3	.	.	PUNCT
fbem-10889	61	4	descriptive	descriptive	ADJ
fbem-10889	61	5	statistics	statistic	NOUN
fbem-10889	61	6	of	of	ADP
fbem-10889	61	7	the	the	DET
fbem-10889	61	8	variables	variable	NOUN
fbem-10889	61	9	that	that	PRON
fbem-10889	61	10	distinguish	distinguish	VERB
fbem-10889	61	11	the	the	DET
fbem-10889	61	12	effectiveness	effectiveness	NOUN
fbem-10889	61	13	of	of	ADP
fbem-10889	61	14	internal	internal	ADJ
fbem-10889	61	15	control	control	NOUN
fbem-10889	61	16	project	project	NOUN
fbem-10889	61	17	low	low	ADJ
fbem-10889	61	18	internal	internal	ADJ
fbem-10889	61	19	control	control	NOUN
fbem-10889	61	20	effectiveness	effectiveness	NOUN
fbem-10889	61	21	high	high	ADJ
fbem-10889	61	22	effectiveness	effectiveness	NOUN
fbem-10889	61	23	of	of	ADP
fbem-10889	61	24	internal	internal	ADJ
fbem-10889	61	25	control	control	NOUN
fbem-10889	61	26	mean	mean	VERB
fbem-10889	61	27	standard	standard	ADJ
fbem-10889	61	28	deviation	deviation	NOUN
fbem-10889	61	29	maximum	maximum	ADJ
fbem-10889	61	30	value	value	NOUN
fbem-10889	61	31	minimum	minimum	NOUN
fbem-10889	61	32	value	value	NOUN
fbem-10889	61	33	mean	mean	VERB
fbem-10889	61	34	standard	standard	ADJ
fbem-10889	61	35	deviation	deviation	NOUN
fbem-10889	61	36	maximum	maximum	ADJ
fbem-10889	61	37	value	value	NOUN
fbem-10889	61	38	minimum	minimum	NOUN
fbem-10889	61	39	value	value	NOUN
fbem-10889	61	40	lnfee	lnfee	NOUN
fbem-10889	61	41	13.4019	13.4019	NUM
fbem-10889	61	42	0.3972	0.3972	NUM
fbem-10889	61	43	15.1102	15.1102	NUM
fbem-10889	61	44	12.3014	12.3014	NUM
fbem-10889	61	45	13.4719	13.4719	NUM
fbem-10889	61	46	0.4721	0.4721	NUM
fbem-10889	61	47	14.6910	14.6910	NUM
fbem-10889	61	48	12.6115	12.6115	NUM
fbem-10889	61	49	ic	ic	PROPN
fbem-10889	61	50	0.0031	0.0031	NUM
fbem-10889	61	51	0.0558	0.0558	NUM
fbem-10889	61	52	1.0000	1.0000	NUM
fbem-10889	61	53	0.0000	0.0000	NUM
fbem-10889	61	54	0.0299	0.0299	NUM
fbem-10889	61	55	0.1715	0.1715	NUM
fbem-10889	61	56	1.0000	1.0000	NUM
fbem-10889	61	57	0.0000	0.0000	NUM
fbem-10889	61	58	big4	big4	NOUN
fbem-10889	61	59	0.0047	0.0047	NUM
fbem-10889	61	60	0.0683	0.0683	NUM
fbem-10889	61	61	1.0000	1.0000	NUM
fbem-10889	61	62	0.0000	0.0000	NUM
fbem-10889	61	63	0.0299	0.0299	NUM
fbem-10889	61	64	0.1715	0.1715	NUM
fbem-10889	61	65	1.0000	1.0000	NUM
fbem-10889	61	66	0.0000	0.0000	NUM
fbem-10889	61	67	opinion	opinion	NOUN
fbem-10889	61	68	21.0060	21.0060	NUM
fbem-10889	61	69	0.6681	0.6681	NUM
fbem-10889	61	70	24.4877	24.4877	NUM
fbem-10889	61	71	19.9082	19.9082	NUM
fbem-10889	61	72	21.1725	21.1725	NUM
fbem-10889	61	73	0.8744	0.8744	NUM
fbem-10889	61	74	24.1903	24.1903	NUM
fbem-10889	61	75	19.6885	19.6885	NUM
fbem-10889	61	76	lnasset	lnasset	NOUN
fbem-10889	61	77	2.4796	2.4796	NUM
fbem-10889	61	78	1.1857	1.1857	NUM
fbem-10889	61	79	7.9373	7.9373	NUM
fbem-10889	61	80	0.0000	0.0000	NUM
fbem-10889	61	81	2.6561	2.6561	NUM
fbem-10889	61	82	1.3724	1.3724	NUM
fbem-10889	61	83	6.4031	6.4031	NUM
fbem-10889	61	84	0.0000	0.0000	NUM
fbem-10889	61	85	subs	sub	NOUN
fbem-10889	61	86	0.2929	0.2929	NUM
fbem-10889	61	87	0.1571	0.1571	NUM
fbem-10889	61	88	0.7899	0.7899	NUM
fbem-10889	61	89	0.0420	0.0420	NUM
fbem-10889	61	90	0.3347	0.3347	NUM
fbem-10889	61	91	0.1764	0.1764	NUM
fbem-10889	61	92	0.7554	0.7554	NUM
fbem-10889	61	93	0.0736	0.0736	NUM
fbem-10889	61	94	lev	lev	NOUN
fbem-10889	61	95	0.1109	0.1109	NUM
fbem-10889	61	96	0.0836	0.0836	NUM
fbem-10889	61	97	0.6042	0.6042	NUM
fbem-10889	61	98	-0.8196	-0.8196	NOUN
fbem-10889	61	99	0.0826	0.0826	NUM
fbem-10889	61	100	0.0741	0.0741	NUM
fbem-10889	61	101	0.2119	0.2119	NUM
fbem-10889	61	102	-0.2164	-0.2164	NOUN
fbem-10889	61	103	roe	roe	NOUN
fbem-10889	61	104	0.0016	0.0016	NUM
fbem-10889	61	105	0.0395	0.0395	NUM
fbem-10889	62	1	1.0000	1.0000	NUM
fbem-10889	62	2	0.0000	0.0000	NUM
fbem-10889	62	3	0.0149	0.0149	NUM
fbem-10889	62	4	0.1222	0.1222	NUM
fbem-10889	62	5	1.0000	1.0000	NUM
fbem-10889	62	6	0.0000	0.0000	NUM
fbem-10889	62	7	cae	cae	NOUN
fbem-10889	62	8	0.9158	0.9158	NUM
fbem-10889	62	9	0.2780	0.2780	NUM
fbem-10889	62	10	1.0000	1.0000	NUM
fbem-10889	62	11	0.0000	0.0000	NUM
fbem-10889	62	12	0.9851	0.9851	NUM
fbem-10889	62	13	0.1222	0.1222	NUM
fbem-10889	62	14	1.0000	1.0000	NUM
fbem-10889	62	15	0.0000	0.0000	NUM
fbem-10889	62	16	cap	cap	VERB
fbem-10889	62	17	0.7707	0.7707	NUM
fbem-10889	62	18	0.4207	0.4207	NUM
fbem-10889	62	19	1.0000	1.0000	NUM
fbem-10889	62	20	0.0000	0.0000	NUM
fbem-10889	62	21	0.8358	0.8358	NUM
fbem-10889	62	22	0.3732	0.3732	NUM
fbem-10889	62	23	1.0000	1.0000	NUM
fbem-10889	62	24	0.0000	0.0000	NUM
fbem-10889	62	25	dis	dis	NOUN
fbem-10889	62	26	0.0484	0.0484	NUM
fbem-10889	63	1	0.2147	0.2147	NUM
fbem-10889	63	2	1.0000	1.0000	NUM
fbem-10889	63	3	0.0000	0.0000	NUM
fbem-10889	63	4	0.1343	0.1343	NUM
fbem-10889	63	5	0.3436	0.3436	NUM
fbem-10889	63	6	1.0000	1.0000	NUM
fbem-10889	63	7	0.0000	0.0000	NUM
fbem-10889	63	8	punish	punish	VERB
fbem-10889	63	9	0.4883	0.4883	NUM
fbem-10889	63	10	0.5003	0.5003	NUM
fbem-10889	63	11	1.0000	1.0000	NUM
fbem-10889	63	12	0.0000	0.0000	NUM
fbem-10889	63	13	0.5970	0.5970	NUM
fbem-10889	63	14	0.4942	0.4942	NUM
fbem-10889	63	15	1.0000	1.0000	NUM
fbem-10889	63	16	0.0000	0.0000	NUM
fbem-10889	63	17	ica	ica	PROPN
fbem-10889	63	18	13.4019	13.4019	NUM
fbem-10889	63	19	0.3972	0.3972	NUM
fbem-10889	63	20	15.1102	15.1102	NUM
fbem-10889	63	21	12.3014	12.3014	NUM
fbem-10889	63	22	13.4719	13.4719	NUM
fbem-10889	63	23	0.4721	0.4721	NUM
fbem-10889	63	24	14.6910	14.6910	NUM
fbem-10889	63	25	12.6115	12.6115	NUM
fbem-10889	64	1	observations	observation	NOUN
fbem-10889	64	2	641	641	NUM
fbem-10889	64	3	67	67	NUM
fbem-10889	64	4	5.2	5.2	NUM
fbem-10889	64	5	.	.	PUNCT
fbem-10889	65	1	correlation	correlation	NOUN
fbem-10889	65	2	analysis	analysis	NOUN
fbem-10889	65	3	table	table	NOUN
fbem-10889	65	4	4	4	NUM
fbem-10889	65	5	shows	show	VERB
fbem-10889	65	6	the	the	DET
fbem-10889	65	7	correlation	correlation	NOUN
fbem-10889	65	8	coefficient	coefficient	NOUN
fbem-10889	65	9	between	between	ADP
fbem-10889	65	10	the	the	DET
fbem-10889	65	11	variables	variable	NOUN
fbem-10889	65	12	.	.	PUNCT
fbem-10889	66	1	from	from	ADP
fbem-10889	66	2	this	this	DET
fbem-10889	66	3	table	table	NOUN
fbem-10889	66	4	,	,	PUNCT
fbem-10889	66	5	we	we	PRON
fbem-10889	66	6	can	can	AUX
fbem-10889	66	7	see	see	VERB
fbem-10889	66	8	that	that	SCONJ
fbem-10889	66	9	among	among	ADP
fbem-10889	66	10	many	many	ADJ
fbem-10889	66	11	control	control	NOUN
fbem-10889	66	12	variables	variable	NOUN
fbem-10889	66	13	,	,	PUNCT
fbem-10889	66	14	except	except	SCONJ
fbem-10889	66	15	for	for	ADP
fbem-10889	66	16	the	the	DET
fbem-10889	66	17	three	three	NUM
fbem-10889	66	18	variables	variable	NOUN
fbem-10889	66	19	of	of	ADP
fbem-10889	66	20	return	return	NOUN
fbem-10889	66	21	on	on	ADP
fbem-10889	66	22	equity	equity	NOUN
fbem-10889	66	23	,	,	PUNCT
fbem-10889	66	24	punishment	punishment	NOUN
fbem-10889	66	25	for	for	ADP
fbem-10889	66	26	violations	violation	NOUN
fbem-10889	66	27	,	,	PUNCT
fbem-10889	66	28	and	and	CCONJ
fbem-10889	66	29	internal	internal	ADJ
fbem-10889	66	30	control	control	NOUN
fbem-10889	66	31	verification	verification	NOUN
fbem-10889	66	32	,	,	PUNCT
fbem-10889	66	33	all	all	DET
fbem-10889	66	34	these	these	DET
fbem-10889	66	35	variables	variable	NOUN
fbem-10889	66	36	are	be	AUX
fbem-10889	66	37	related	relate	VERB
fbem-10889	66	38	to	to	PART
fbem-10889	66	39	audit	audit	NOUN
fbem-10889	66	40	costs	cost	NOUN
fbem-10889	66	41	and	and	CCONJ
fbem-10889	66	42	are	be	AUX
fbem-10889	66	43	significant.such	significant.such	PROPN
fbem-10889	66	44	results	result	NOUN
fbem-10889	66	45	show	show	VERB
fbem-10889	66	46	that	that	SCONJ
fbem-10889	66	47	the	the	DET
fbem-10889	66	48	variables	variable	NOUN
fbem-10889	66	49	selected	select	VERB
fbem-10889	66	50	and	and	CCONJ
fbem-10889	66	51	used	use	VERB
fbem-10889	66	52	in	in	ADP
fbem-10889	66	53	this	this	DET
fbem-10889	66	54	paper	paper	NOUN
fbem-10889	66	55	are	be	AUX
fbem-10889	66	56	correlated	correlate	VERB
fbem-10889	66	57	in	in	ADP
fbem-10889	66	58	statistical	statistical	ADJ
fbem-10889	66	59	significance	significance	NOUN
fbem-10889	66	60	,	,	PUNCT
fbem-10889	66	61	so	so	CCONJ
fbem-10889	66	62	the	the	DET
fbem-10889	66	63	model	model	NOUN
fbem-10889	66	64	setting	set	VERB
fbem-10889	66	65	in	in	ADP
fbem-10889	66	66	this	this	DET
fbem-10889	66	67	paper	paper	NOUN
fbem-10889	66	68	is	be	AUX
fbem-10889	66	69	reasonable	reasonable	ADJ
fbem-10889	66	70	.	.	PUNCT
fbem-10889	67	1	table	table	NOUN
fbem-10889	67	2	4	4	NUM
fbem-10889	67	3	.	.	PUNCT
fbem-10889	67	4	pearson	pearson	PROPN
fbem-10889	67	5	correlation	correlation	PROPN
fbem-10889	67	6	test	test	NOUN
fbem-10889	67	7	lnfee	lnfee	PROPN
fbem-10889	67	8	ic	ic	PROPN
fbem-10889	67	9	big4	big4	PROPN
fbem-10889	67	10	opinion	opinion	PROPN
fbem-10889	67	11	lnasset	lnasset	PROPN
fbem-10889	67	12	subs	subs	PROPN
fbem-10889	67	13	lev	lev	PROPN
fbem-10889	67	14	roe	roe	PROPN
fbem-10889	67	15	cae	cae	PROPN
fbem-10889	67	16	cap	cap	PROPN
fbem-10889	67	17	dis	dis	PROPN
fbem-10889	67	18	punish	punish	VERB
fbem-10889	67	19	ica	ica	PROPN
fbem-10889	67	20	lnfee	lnfee	PROPN
fbem-10889	67	21	1	1	NUM
fbem-10889	67	22	ic	ic	PROPN
fbem-10889	67	23	0.064	0.064	NUM
fbem-10889	67	24	1	1	NUM
fbem-10889	67	25	big4	big4	NOUN
fbem-10889	67	26	0.136	0.136	NUM
fbem-10889	67	27	*	*	SYM
fbem-10889	67	28	0.108	0.108	NUM
fbem-10889	67	29	*	*	SYM
fbem-10889	67	30	1	1	NUM
fbem-10889	67	31	opinion	opinion	NOUN
fbem-10889	67	32	0.173	0.173	NUM
fbem-10889	67	33	*	*	PUNCT
fbem-10889	67	34	*	*	PUNCT
fbem-10889	68	1	0.129	0.129	NUM
fbem-10889	68	2	*	*	SYM
fbem-10889	68	3	-0.009	-0.009	NUM
fbem-10889	68	4	1	1	NUM
fbem-10889	68	5	lnasset	lnasset	VERB
fbem-10889	68	6	0.642	0.642	NUM
fbem-10889	68	7	*	*	PUNCT
fbem-10889	68	8	*	*	PUNCT
fbem-10889	68	9	0.062	0.062	NUM
fbem-10889	68	10	0.052	0.052	NUM
fbem-10889	68	11	0.066	0.066	NUM
fbem-10889	68	12	1	1	NUM
fbem-10889	68	13	subs	sub	NOUN
fbem-10889	68	14	0.526	0.526	NUM
fbem-10889	68	15	*	*	PUNCT
fbem-10889	68	16	*	*	PUNCT
fbem-10889	68	17	0.007	0.007	NUM
fbem-10889	68	18	0.045	0.045	NUM
fbem-10889	68	19	0.056	0.056	NUM
fbem-10889	68	20	0.497	0.497	NUM
fbem-10889	68	21	*	*	PUNCT
fbem-10889	68	22	*	*	PROPN
fbem-10889	68	23	1	1	NUM
fbem-10889	68	24	lev	lev	NOUN
fbem-10889	68	25	0.459	0.459	NUM
fbem-10889	68	26	*	*	PUNCT
fbem-10889	68	27	*	*	PROPN
fbem-10889	68	28	0.067	0.067	NUM
fbem-10889	68	29	-0.003	-0.003	NOUN
fbem-10889	68	30	0.183	0.183	NOUN
fbem-10889	68	31	*	*	SYM
fbem-10889	68	32	*	*	NOUN
fbem-10889	68	33	0.502	0.502	NUM
fbem-10889	68	34	*	*	PUNCT
fbem-10889	68	35	*	*	PUNCT
fbem-10889	68	36	0.347	0.347	NUM
fbem-10889	68	37	*	*	SYM
fbem-10889	68	38	*	*	SYM
fbem-10889	68	39	1	1	NUM
fbem-10889	68	40	roe	roe	NOUN
fbem-10889	68	41	-0.061	-0.061	PUNCT
fbem-10889	68	42	-0.123	-0.123	PUNCT
fbem-10889	68	43	*	*	PUNCT
fbem-10889	68	44	-0.050	-0.050	PUNCT
fbem-10889	68	45	0.214	0.214	NUM
fbem-10889	68	46	*	*	PUNCT
fbem-10889	68	47	*	*	PUNCT
fbem-10889	68	48	0.100	0.100	NUM
fbem-10889	68	49	0.047	0.047	NUM
fbem-10889	68	50	-0.073	-0.073	PUNCT
fbem-10889	68	51	1	1	NUM
fbem-10889	68	52	cae	cae	NOUN
fbem-10889	68	53	0.170	0.170	NUM
fbem-10889	68	54	*	*	PUNCT
fbem-10889	68	55	*	*	PUNCT
fbem-10889	68	56	-0.017	-0.017	PROPN
fbem-10889	68	57	-0.004	-0.004	PUNCT
fbem-10889	68	58	0.445	0.445	NUM
fbem-10889	68	59	*	*	PUNCT
fbem-10889	68	60	*	*	PUNCT
fbem-10889	69	1	0.077	0.077	NUM
fbem-10889	69	2	0.078	0.078	NUM
fbem-10889	69	3	0.115	0.115	NUM
fbem-10889	69	4	*	*	PUNCT
fbem-10889	69	5	-0.167	-0.167	ADJ
fbem-10889	69	6	*	*	PUNCT
fbem-10889	69	7	*	*	SYM
fbem-10889	69	8	1	1	NUM
fbem-10889	69	9	cap	cap	NOUN
fbem-10889	69	10	-0.170	-0.170	NOUN
fbem-10889	69	11	*	*	NOUN
fbem-10889	69	12	*	*	NOUN
fbem-10889	69	13	0.094	0.094	NUM
fbem-10889	69	14	0.023	0.023	NUM
fbem-10889	69	15	-0.052	-0.052	NUM
fbem-10889	69	16	-0.201	-0.201	NOUN
fbem-10889	69	17	*	*	PUNCT
fbem-10889	69	18	*	*	PUNCT
fbem-10889	69	19	-0.074	-0.074	X
fbem-10889	70	1	-0.106	-0.106	NOUN
fbem-10889	70	2	*	*	NOUN
fbem-10889	70	3	0.151	0.151	NUM
fbem-10889	70	4	*	*	SYM
fbem-10889	70	5	*	*	NOUN
fbem-10889	70	6	0.016	0.016	NUM
fbem-10889	70	7	1	1	NUM
fbem-10889	70	8	dis	di	NOUN
fbem-10889	70	9	0.148	0.148	NUM
fbem-10889	70	10	*	*	PUNCT
fbem-10889	70	11	*	*	PUNCT
fbem-10889	70	12	0.051	0.051	NUM
fbem-10889	70	13	0.040	0.040	NUM
fbem-10889	70	14	0.007	0.007	NUM
fbem-10889	70	15	0.003	0.003	NUM
fbem-10889	70	16	0.045	0.045	NUM
fbem-10889	70	17	0.092	0.092	NUM
fbem-10889	70	18	0.093	0.093	NUM
fbem-10889	70	19	0.029	0.029	NUM
fbem-10889	70	20	0.038	0.038	NUM
fbem-10889	70	21	1	1	NUM
fbem-10889	70	22	punish	punish	NOUN
fbem-10889	70	23	0.043	0.043	NUM
fbem-10889	70	24	0.041	0.041	NUM
fbem-10889	70	25	-0.019	-0.019	X
fbem-10889	70	26	0.267	0.267	NUM
fbem-10889	70	27	*	*	PUNCT
fbem-10889	70	28	*	*	PUNCT
fbem-10889	70	29	0.027	0.027	NUM
fbem-10889	70	30	0.048	0.048	NUM
fbem-10889	70	31	0.112	0.112	NUM
fbem-10889	70	32	*	*	PUNCT
fbem-10889	70	33	-0.120	-0.120	PROPN
fbem-10889	70	34	*	*	NOUN
fbem-10889	70	35	0.207	0.207	NUM
fbem-10889	70	36	*	*	PUNCT
fbem-10889	70	37	*	*	PUNCT
fbem-10889	70	38	-0.008	-0.008	NOUN
fbem-10889	70	39	-0.115	-0.115	NOUN
fbem-10889	70	40	*	*	SYM
fbem-10889	70	41	1	1	NUM
fbem-10889	70	42	ica	ica	NOUN
fbem-10889	70	43	0.058	0.058	NUM
fbem-10889	70	44	0.045	0.045	NUM
fbem-10889	70	45	-0.079	-0.079	NUM
fbem-10889	70	46	0.019	0.019	NUM
fbem-10889	70	47	0.041	0.041	NUM
fbem-10889	70	48	-0.041	-0.041	ADP
fbem-10889	70	49	0.049	0.049	NUM
fbem-10889	70	50	-0.052	-0.052	NUM
fbem-10889	70	51	0.051	0.051	NUM
fbem-10889	70	52	-0.038	-0.038	PROPN
fbem-10889	70	53	0.017	0.017	NUM
fbem-10889	70	54	0.035	0.035	NUM
fbem-10889	70	55	1	1	NUM
fbem-10889	70	56	ps	ps	NOUN
fbem-10889	70	57	:*	:*	PROPN
fbem-10889	70	58	.	.	PUNCT
fbem-10889	71	1	*	*	PUNCT
fbem-10889	71	2	*	*	PUNCT
fbem-10889	71	3	represents	represent	VERB
fbem-10889	71	4	respectively	respectively	ADV
fbem-10889	71	5	is	be	AUX
fbem-10889	71	6	significant	significant	ADJ
fbem-10889	71	7	at	at	ADP
fbem-10889	71	8	0.05	0.05	NUM
fbem-10889	71	9	and	and	CCONJ
fbem-10889	71	10	0.01	0.01	NUM
fbem-10889	71	11	levels	level	NOUN
fbem-10889	71	12	(	(	PUNCT
fbem-10889	71	13	two	two	NUM
fbem-10889	71	14	-	-	PUNCT
fbem-10889	71	15	tailed	tail	VERB
fbem-10889	71	16	)	)	PUNCT
fbem-10889	71	17	113	113	NUM
fbem-10889	71	18	5.3	5.3	NUM
fbem-10889	71	19	.	.	PUNCT
fbem-10889	72	1	basic	basic	ADJ
fbem-10889	72	2	regression	regression	NOUN
fbem-10889	72	3	results	result	VERB
fbem-10889	72	4	5.3.1	5.3.1	NUM
fbem-10889	72	5	.	.	PUNCT
fbem-10889	72	6	hypothesis	hypothesis	NOUN
fbem-10889	72	7	1	1	NUM
fbem-10889	72	8	regression	regression	NOUN
fbem-10889	72	9	results	result	NOUN
fbem-10889	72	10	table	table	NOUN
fbem-10889	72	11	5	5	NUM
fbem-10889	72	12	shows	show	VERB
fbem-10889	72	13	the	the	DET
fbem-10889	72	14	results	result	NOUN
fbem-10889	72	15	of	of	ADP
fbem-10889	72	16	multiple	multiple	ADJ
fbem-10889	72	17	regression	regression	NOUN
fbem-10889	72	18	of	of	ADP
fbem-10889	72	19	model	model	NOUN
fbem-10889	72	20	1	1	NUM
fbem-10889	72	21	,	,	PUNCT
fbem-10889	72	22	from	from	ADP
fbem-10889	72	23	which	which	PRON
fbem-10889	72	24	it	it	PRON
fbem-10889	72	25	can	can	AUX
fbem-10889	72	26	be	be	AUX
fbem-10889	72	27	observed	observe	VERB
fbem-10889	72	28	that	that	SCONJ
fbem-10889	72	29	the	the	DET
fbem-10889	72	30	goodness	goodness	NOUN
fbem-10889	72	31	of	of	ADP
fbem-10889	72	32	fit	fit	NOUN
fbem-10889	72	33	of	of	ADP
fbem-10889	72	34	model	model	NOUN
fbem-10889	72	35	1	1	NUM
fbem-10889	72	36	is	be	AUX
fbem-10889	72	37	0.5193	0.5193	NUM
fbem-10889	72	38	and	and	CCONJ
fbem-10889	72	39	the	the	DET
fbem-10889	72	40	significance	significance	NOUN
fbem-10889	72	41	level	level	NOUN
fbem-10889	72	42	was	be	AUX
fbem-10889	72	43	0.0000	0.0000	NUM
fbem-10889	72	44	,	,	PUNCT
fbem-10889	72	45	indicating	indicate	VERB
fbem-10889	72	46	the	the	DET
fbem-10889	72	47	good	good	ADJ
fbem-10889	72	48	fit	fit	NOUN
fbem-10889	72	49	of	of	ADP
fbem-10889	72	50	model	model	NOUN
fbem-10889	72	51	1	1	NUM
fbem-10889	72	52	.	.	PUNCT
fbem-10889	73	1	the	the	DET
fbem-10889	73	2	results	result	NOUN
fbem-10889	73	3	of	of	ADP
fbem-10889	73	4	the	the	DET
fbem-10889	73	5	model	model	NOUN
fbem-10889	73	6	estimation	estimation	NOUN
fbem-10889	73	7	are	be	AUX
fbem-10889	73	8	:	:	PUNCT
fbem-10889	73	9	lnfee=7.71330.0083ic+0.5205big4	lnfee=7.71330.0083ic+0.5205big4	X
fbem-10889	73	10	+	+	NOUN
fbem-10889	73	11	0.2308opinion+0.255lnasset+0.08	0.2308opinion+0.255lnasset+0.08	ADJ
fbem-10889	73	12	14subs	14subs	NUM
fbem-10889	73	13	+0.2590lev-0.3673roe+0.4347cae0.0569cap+0.1208dis-0.0318punish+0.0331ica	+0.2590lev-0.3673roe+0.4347cae0.0569cap+0.1208dis-0.0318punish+0.0331ica	PRON
fbem-10889	73	14	table	table	NOUN
fbem-10889	73	15	5	5	NUM
fbem-10889	73	16	.	.	PUNCT
fbem-10889	73	17	model	model	NOUN
fbem-10889	73	18	1	1	NUM
fbem-10889	73	19	regression	regression	NOUN
fbem-10889	73	20	results	result	NOUN
fbem-10889	73	21	project	project	VERB
fbem-10889	73	22	2018(n=354	2018(n=354	NUM
fbem-10889	73	23	)	)	PUNCT
fbem-10889	73	24	coefficient	coefficient	NOUN
fbem-10889	73	25	t	t	PROPN
fbem-10889	73	26	price	price	NOUN
fbem-10889	73	27	prob	prob	PROPN
fbem-10889	73	28	.	.	PUNCT
fbem-10889	74	1	ic	ic	PROPN
fbem-10889	74	2	-0.0083	-0.0083	PROPN
fbem-10889	74	3	-0.1561	-0.1561	PROPN
fbem-10889	75	1	0.8760	0.8760	NUM
fbem-10889	75	2	big4	big4	NOUN
fbem-10889	75	3	0.5205	0.5205	NUM
fbem-10889	75	4	2.6139	2.6139	NUM
fbem-10889	75	5	0.0093	0.0093	NUM
fbem-10889	75	6	opinion	opinion	NOUN
fbem-10889	75	7	0.2308	0.2308	NUM
fbem-10889	75	8	1.5790	1.5790	NUM
fbem-10889	75	9	0.1153	0.1153	NUM
fbem-10889	75	10	lnasset	lnasset	VERB
fbem-10889	75	11	0.2558	0.2558	NUM
fbem-10889	75	12	9.2682	9.2682	NUM
fbem-10889	75	13	0.0000	0.0000	NUM
fbem-10889	75	14	subs	sub	NOUN
fbem-10889	75	15	0.0814	0.0814	NUM
fbem-10889	75	16	5.8108	5.8108	NUM
fbem-10889	75	17	0.0000	0.0000	NUM
fbem-10889	75	18	lev	lev	NOUN
fbem-10889	75	19	0.2590	0.2590	NUM
fbem-10889	75	20	2.3831	2.3831	NUM
fbem-10889	75	21	0.0177	0.0177	NUM
fbem-10889	75	22	roe	roe	NOUN
fbem-10889	75	23	-0.3673	-0.3673	PROPN
fbem-10889	75	24	-2.1945	-2.1945	PROPN
fbem-10889	76	1	0.0289	0.0289	NUM
fbem-10889	76	2	cae	cae	NOUN
fbem-10889	76	3	0.4347	0.4347	NUM
fbem-10889	76	4	1.3755	1.3755	NUM
fbem-10889	76	5	0.1699	0.1699	NUM
fbem-10889	76	6	cap	cap	NOUN
fbem-10889	76	7	-0.0569	-0.0569	INTJ
fbem-10889	76	8	-1.0093	-1.0093	NOUN
fbem-10889	77	1	0.3135	0.3135	NUM
fbem-10889	77	2	dis	dis	NOUN
fbem-10889	77	3	0.1208	0.1208	NUM
fbem-10889	77	4	3.3374	3.3374	NUM
fbem-10889	77	5	0.0009	0.0009	NUM
fbem-10889	77	6	punish	punish	NOUN
fbem-10889	77	7	-0.0318	-0.0318	NOUN
fbem-10889	77	8	-0.4947	-0.4947	PROPN
fbem-10889	77	9	0.6211	0.6211	NUM
fbem-10889	77	10	ica	ica	PROPN
fbem-10889	77	11	0.0331	0.0331	NUM
fbem-10889	77	12	1.1121	1.1121	NUM
fbem-10889	77	13	0.2669	0.2669	NUM
fbem-10889	77	14	c	c	PROPN
fbem-10889	77	15	7.7133	7.7133	NUM
fbem-10889	77	16	13.5907	13.5907	NUM
fbem-10889	77	17	0.0000	0.0000	NUM
fbem-10889	77	18	r	r	X
fbem-10889	77	19	-	-	PUNCT
fbem-10889	77	20	squared	square	VERB
fbem-10889	77	21	0.5356	0.5356	NUM
fbem-10889	77	22	adjusted	adjusted	ADJ
fbem-10889	77	23	r	r	NOUN
fbem-10889	77	24	-	-	PUNCT
fbem-10889	77	25	squared	square	VERB
fbem-10889	77	26	0.5193	0.5193	NUM
fbem-10889	77	27	f	f	X
fbem-10889	77	28	-	-	PUNCT
fbem-10889	77	29	statistic	statistic	ADJ
fbem-10889	77	30	32.7736	32.7736	NUM
fbem-10889	77	31	prob(f	prob(f	NOUN
fbem-10889	77	32	-	-	PUNCT
fbem-10889	77	33	statistic	statistic	NOUN
fbem-10889	77	34	)	)	PUNCT
fbem-10889	77	35	0.0000	0.0000	NUM
fbem-10889	77	36	in	in	ADP
fbem-10889	77	37	the	the	DET
fbem-10889	77	38	regression	regression	NOUN
fbem-10889	77	39	analysis	analysis	NOUN
fbem-10889	77	40	of	of	ADP
fbem-10889	77	41	model	model	NOUN
fbem-10889	77	42	1	1	NUM
fbem-10889	77	43	,	,	PUNCT
fbem-10889	77	44	there	there	PRON
fbem-10889	77	45	is	be	VERB
fbem-10889	77	46	a	a	DET
fbem-10889	77	47	negative	negative	ADJ
fbem-10889	77	48	correlation	correlation	NOUN
fbem-10889	77	49	between	between	ADP
fbem-10889	77	50	internal	internal	ADJ
fbem-10889	77	51	control	control	NOUN
fbem-10889	77	52	effectiveness	effectiveness	NOUN
fbem-10889	77	53	(	(	PUNCT
fbem-10889	77	54	ic	ic	NUM
fbem-10889	77	55	)	)	PUNCT
fbem-10889	77	56	and	and	CCONJ
fbem-10889	77	57	audit	audit	NOUN
fbem-10889	77	58	pricing	pricing	NOUN
fbem-10889	77	59	,	,	PUNCT
fbem-10889	77	60	but	but	CCONJ
fbem-10889	77	61	this	this	DET
fbem-10889	77	62	correlation	correlation	NOUN
fbem-10889	77	63	is	be	AUX
fbem-10889	77	64	not	not	PART
fbem-10889	77	65	significant	significant	ADJ
fbem-10889	77	66	,	,	PUNCT
fbem-10889	77	67	so	so	ADV
fbem-10889	77	68	model	model	NOUN
fbem-10889	77	69	1	1	NUM
fbem-10889	77	70	is	be	AUX
fbem-10889	77	71	not	not	PART
fbem-10889	77	72	enough	enough	ADJ
fbem-10889	77	73	to	to	PART
fbem-10889	77	74	be	be	AUX
fbem-10889	77	75	verified	verify	VERB
fbem-10889	77	76	.	.	PUNCT
fbem-10889	78	1	5.3.2	5.3.2	X
fbem-10889	78	2	.	.	PUNCT
fbem-10889	78	3	hypothesis	hypothesis	NOUN
fbem-10889	78	4	2	2	NUM
fbem-10889	78	5	regression	regression	NOUN
fbem-10889	78	6	results	result	NOUN
fbem-10889	78	7	in	in	ADP
fbem-10889	78	8	order	order	NOUN
fbem-10889	78	9	to	to	PART
fbem-10889	78	10	test	test	VERB
fbem-10889	78	11	hypothesis	hypothesis	NOUN
fbem-10889	78	12	2	2	NUM
fbem-10889	78	13	,	,	PUNCT
fbem-10889	78	14	some	some	DET
fbem-10889	78	15	data	datum	NOUN
fbem-10889	78	16	from	from	ADP
fbem-10889	78	17	2018	2018	NUM
fbem-10889	78	18	replaced	replace	VERB
fbem-10889	78	19	the	the	DET
fbem-10889	78	20	relevant	relevant	ADJ
fbem-10889	78	21	data	datum	NOUN
fbem-10889	78	22	from	from	ADP
fbem-10889	78	23	2018	2018	NUM
fbem-10889	78	24	with	with	ADP
fbem-10889	78	25	the	the	DET
fbem-10889	78	26	relevant	relevant	ADJ
fbem-10889	78	27	data	datum	NOUN
fbem-10889	78	28	in	in	ADP
fbem-10889	78	29	model	model	NOUN
fbem-10889	78	30	2	2	NUM
fbem-10889	78	31	and	and	CCONJ
fbem-10889	78	32	model	model	NOUN
fbem-10889	78	33	3	3	NUM
fbem-10889	78	34	for	for	ADP
fbem-10889	78	35	regression	regression	NOUN
fbem-10889	78	36	analysis	analysis	NOUN
fbem-10889	78	37	.	.	PUNCT
fbem-10889	79	1	the	the	DET
fbem-10889	79	2	results	result	NOUN
fbem-10889	79	3	are	be	AUX
fbem-10889	79	4	shown	show	VERB
fbem-10889	79	5	in	in	ADP
fbem-10889	79	6	table	table	NOUN
fbem-10889	79	7	6	6	NUM
fbem-10889	79	8	and	and	CCONJ
fbem-10889	79	9	table	table	NOUN
fbem-10889	79	10	7.table	7.table	NUM
fbem-10889	79	11	6	6	NUM
fbem-10889	79	12	is	be	AUX
fbem-10889	79	13	the	the	DET
fbem-10889	79	14	result	result	NOUN
fbem-10889	79	15	of	of	ADP
fbem-10889	79	16	multiple	multiple	ADJ
fbem-10889	79	17	regression	regression	NOUN
fbem-10889	79	18	of	of	ADP
fbem-10889	79	19	model	model	NOUN
fbem-10889	79	20	2	2	NUM
fbem-10889	79	21	,	,	PUNCT
fbem-10889	79	22	from	from	ADP
fbem-10889	79	23	which	which	PRON
fbem-10889	79	24	it	it	PRON
fbem-10889	79	25	can	can	AUX
fbem-10889	79	26	be	be	AUX
fbem-10889	79	27	observed	observe	VERB
fbem-10889	79	28	that	that	SCONJ
fbem-10889	79	29	the	the	DET
fbem-10889	79	30	goodness	goodness	NOUN
fbem-10889	79	31	of	of	ADP
fbem-10889	79	32	fit	fit	NOUN
fbem-10889	79	33	of	of	ADP
fbem-10889	79	34	model	model	NOUN
fbem-10889	79	35	2	2	NUM
fbem-10889	79	36	is	be	AUX
fbem-10889	79	37	0.5228	0.5228	NUM
fbem-10889	79	38	and	and	CCONJ
fbem-10889	79	39	the	the	DET
fbem-10889	79	40	significance	significance	NOUN
fbem-10889	79	41	level	level	NOUN
fbem-10889	79	42	is	be	AUX
fbem-10889	79	43	0.0000	0.0000	NUM
fbem-10889	79	44	,	,	PUNCT
fbem-10889	79	45	indicating	indicate	VERB
fbem-10889	79	46	the	the	DET
fbem-10889	79	47	good	good	ADJ
fbem-10889	79	48	fit	fit	NOUN
fbem-10889	79	49	of	of	ADP
fbem-10889	79	50	model	model	NOUN
fbem-10889	79	51	2	2	NUM
fbem-10889	79	52	.	.	PUNCT
fbem-10889	80	1	the	the	DET
fbem-10889	80	2	results	result	NOUN
fbem-10889	80	3	of	of	ADP
fbem-10889	80	4	the	the	DET
fbem-10889	80	5	model	model	NOUN
fbem-10889	80	6	estimation	estimation	NOUN
fbem-10889	80	7	are	be	AUX
fbem-10889	80	8	:	:	PUNCT
fbem-10889	80	9	lnfee=7.71330.0810lic+0.5492big4	lnfee=7.71330.0810lic+0.5492big4	PROPN
fbem-10889	80	10	+	+	NOUN
fbem-10889	80	11	0.2144opinion+0.2563lnasset+0	0.2144opinion+0.2563lnasset+0	NOUN
fbem-10889	80	12	.	.	PUNCT
fbem-10889	81	1	0822subs	0822sub	NOUN
fbem-10889	81	2	+0.2655lev-0.3818roe+0.5102cae0.0541cap+0.1226dis-0.0275punish+0.0361ica	+0.2655lev-0.3818roe+0.5102cae0.0541cap+0.1226dis-0.0275punish+0.0361ica	CCONJ
fbem-10889	81	3	table	table	NOUN
fbem-10889	81	4	6	6	NUM
fbem-10889	81	5	.	.	PUNCT
fbem-10889	81	6	model	model	NOUN
fbem-10889	81	7	2	2	NUM
fbem-10889	81	8	regression	regression	NOUN
fbem-10889	81	9	results	result	NOUN
fbem-10889	81	10	project	project	VERB
fbem-10889	81	11	2018(n=354	2018(n=354	NUM
fbem-10889	81	12	)	)	PUNCT
fbem-10889	81	13	coefficient	coefficient	NOUN
fbem-10889	81	14	t	t	PROPN
fbem-10889	81	15	price	price	NOUN
fbem-10889	81	16	prob	prob	PROPN
fbem-10889	81	17	.	.	PUNCT
fbem-10889	82	1	ic	ic	PROPN
fbem-10889	82	2	-0.0810	-0.0810	PROPN
fbem-10889	82	3	-1.6020	-1.6020	VERB
fbem-10889	82	4	0.1101	0.1101	NUM
fbem-10889	82	5	big4	big4	PROPN
fbem-10889	82	6	0.5492	0.5492	NUM
fbem-10889	82	7	2.7678	2.7678	NUM
fbem-10889	82	8	0.0060	0.0060	NUM
fbem-10889	82	9	opinion	opinion	NOUN
fbem-10889	82	10	0.2144	0.2144	NUM
fbem-10889	82	11	1.4833	1.4833	NUM
fbem-10889	82	12	0.1389	0.1389	NUM
fbem-10889	82	13	lnasset	lnasset	VERB
fbem-10889	82	14	0.2563	0.2563	NUM
fbem-10889	82	15	9.3557	9.3557	NUM
fbem-10889	82	16	0.0000	0.0000	NUM
fbem-10889	82	17	subs	sub	NOUN
fbem-10889	82	18	0.0822	0.0822	NUM
fbem-10889	82	19	5.8929	5.8929	NUM
fbem-10889	82	20	0.0000	0.0000	NUM
fbem-10889	82	21	lev	lev	NOUN
fbem-10889	82	22	0.2655	0.2655	NUM
fbem-10889	82	23	2.4500	2.4500	NUM
fbem-10889	82	24	0.0148	0.0148	NUM
fbem-10889	82	25	roe	roe	NOUN
fbem-10889	82	26	-0.3818	-0.3818	NOUN
fbem-10889	82	27	-2.3045	-2.3045	PUNCT
fbem-10889	83	1	0.0218	0.0218	NUM
fbem-10889	83	2	cae	cae	NOUN
fbem-10889	83	3	0.5102	0.5102	NUM
fbem-10889	83	4	1.6149	1.6149	NUM
fbem-10889	83	5	0.1073	0.1073	NUM
fbem-10889	83	6	cap	cap	NOUN
fbem-10889	83	7	-0.0541	-0.0541	PRON
fbem-10889	83	8	-0.9707	-0.9707	NOUN
fbem-10889	84	1	0.3324	0.3324	NUM
fbem-10889	84	2	dis	dis	PROPN
fbem-10889	84	3	0.1226	0.1226	NUM
fbem-10889	84	4	3.4024	3.4024	NUM
fbem-10889	84	5	0.0007	0.0007	NUM
fbem-10889	84	6	punish	punish	NOUN
fbem-10889	84	7	-0.0275	-0.0275	ADJ
fbem-10889	84	8	-0.4279	-0.4279	NOUN
fbem-10889	84	9	0.6690	0.6690	NUM
fbem-10889	84	10	ica	ica	PROPN
fbem-10889	84	11	0.0361	0.0361	NUM
fbem-10889	84	12	1.2147	1.2147	NUM
fbem-10889	84	13	0.2253	0.2253	NUM
fbem-10889	84	14	c	c	PROPN
fbem-10889	84	15	7.7014	7.7014	NUM
fbem-10889	84	16	13.6790	13.6790	NUM
fbem-10889	84	17	0.0000	0.0000	NUM
fbem-10889	84	18	r	r	NOUN
fbem-10889	84	19	-	-	PUNCT
fbem-10889	84	20	squared	square	VERB
fbem-10889	84	21	0.5390	0.5390	NUM
fbem-10889	84	22	adjusted	adjusted	ADJ
fbem-10889	84	23	r	r	NOUN
fbem-10889	84	24	-	-	PUNCT
fbem-10889	84	25	squared	square	VERB
fbem-10889	84	26	0.5228	0.5228	NUM
fbem-10889	84	27	f	f	X
fbem-10889	84	28	-	-	PUNCT
fbem-10889	84	29	statistic	statistic	ADJ
fbem-10889	84	30	33.2298	33.2298	NUM
fbem-10889	84	31	prob(f	prob(f	NOUN
fbem-10889	84	32	-	-	PUNCT
fbem-10889	84	33	statistic	statistic	NOUN
fbem-10889	84	34	)	)	PUNCT
fbem-10889	84	35	0.0000	0.0000	NUM
fbem-10889	84	36	as	as	SCONJ
fbem-10889	84	37	can	can	AUX
fbem-10889	84	38	be	be	AUX
fbem-10889	84	39	seen	see	VERB
fbem-10889	84	40	from	from	ADP
fbem-10889	84	41	the	the	DET
fbem-10889	84	42	regression	regression	NOUN
fbem-10889	84	43	results	result	NOUN
fbem-10889	84	44	of	of	ADP
fbem-10889	84	45	model	model	NOUN
fbem-10889	84	46	2	2	NUM
fbem-10889	84	47	,	,	PUNCT
fbem-10889	84	48	the	the	DET
fbem-10889	84	49	internal	internal	ADJ
fbem-10889	84	50	control	control	NOUN
fbem-10889	84	51	effectiveness	effectiveness	NOUN
fbem-10889	84	52	and	and	CCONJ
fbem-10889	84	53	audit	audit	NOUN
fbem-10889	84	54	pricing	pricing	NOUN
fbem-10889	84	55	in	in	ADP
fbem-10889	84	56	the	the	DET
fbem-10889	84	57	previous	previous	ADJ
fbem-10889	84	58	year	year	NOUN
fbem-10889	84	59	still	still	ADV
fbem-10889	84	60	show	show	VERB
fbem-10889	84	61	no	no	DET
fbem-10889	84	62	significant	significant	ADJ
fbem-10889	84	63	negative	negative	ADJ
fbem-10889	84	64	relationship	relationship	NOUN
fbem-10889	84	65	,	,	PUNCT
fbem-10889	84	66	so	so	CCONJ
fbem-10889	84	67	it	it	PRON
fbem-10889	84	68	is	be	AUX
fbem-10889	84	69	not	not	PART
fbem-10889	84	70	enough	enough	ADJ
fbem-10889	84	71	to	to	PART
fbem-10889	84	72	verify	verify	VERB
fbem-10889	84	73	hypothesis	hypothesis	NOUN
fbem-10889	84	74	2	2	NUM
fbem-10889	84	75	through	through	ADP
fbem-10889	84	76	model	model	NOUN
fbem-10889	84	77	2	2	NUM
fbem-10889	84	78	,	,	PUNCT
fbem-10889	84	79	which	which	PRON
fbem-10889	84	80	needs	need	VERB
fbem-10889	84	81	to	to	PART
fbem-10889	84	82	be	be	AUX
fbem-10889	84	83	further	far	ADV
fbem-10889	84	84	verified	verify	VERB
fbem-10889	84	85	for	for	ADP
fbem-10889	84	86	hypothesis	hypothesis	NOUN
fbem-10889	84	87	2	2	NUM
fbem-10889	84	88	in	in	ADP
fbem-10889	84	89	model	model	NOUN
fbem-10889	84	90	3	3	NUM
fbem-10889	84	91	.	.	PUNCT
fbem-10889	85	1	in	in	ADP
fbem-10889	85	2	order	order	NOUN
fbem-10889	85	3	to	to	PART
fbem-10889	85	4	better	well	ADV
fbem-10889	85	5	verify	verify	VERB
fbem-10889	85	6	the	the	DET
fbem-10889	85	7	hypothesis	hypothesis	NOUN
fbem-10889	85	8	2	2	NUM
fbem-10889	85	9	,	,	PUNCT
fbem-10889	85	10	model	model	NOUN
fbem-10889	85	11	3	3	NUM
fbem-10889	85	12	is	be	AUX
fbem-10889	85	13	proposed	propose	VERB
fbem-10889	85	14	in	in	ADP
fbem-10889	85	15	the	the	DET
fbem-10889	85	16	hypothesis	hypothesis	NOUN
fbem-10889	85	17	model	model	NOUN
fbem-10889	85	18	,	,	PUNCT
fbem-10889	85	19	and	and	CCONJ
fbem-10889	85	20	the	the	DET
fbem-10889	85	21	following	follow	VERB
fbem-10889	85	22	is	be	AUX
fbem-10889	85	23	a	a	DET
fbem-10889	85	24	regression	regression	NOUN
fbem-10889	85	25	analysis	analysis	NOUN
fbem-10889	85	26	for	for	ADP
fbem-10889	85	27	model	model	NOUN
fbem-10889	85	28	3	3	NUM
fbem-10889	85	29	.	.	NOUN
fbem-10889	85	30	114	114	NUM
fbem-10889	85	31	table	table	NOUN
fbem-10889	85	32	7	7	NUM
fbem-10889	85	33	is	be	AUX
fbem-10889	85	34	the	the	DET
fbem-10889	85	35	result	result	NOUN
fbem-10889	85	36	of	of	ADP
fbem-10889	85	37	multiple	multiple	ADJ
fbem-10889	85	38	regression	regression	NOUN
fbem-10889	85	39	of	of	ADP
fbem-10889	85	40	model	model	NOUN
fbem-10889	85	41	3	3	NUM
fbem-10889	85	42	,	,	PUNCT
fbem-10889	85	43	from	from	ADP
fbem-10889	85	44	which	which	PRON
fbem-10889	85	45	it	it	PRON
fbem-10889	85	46	can	can	AUX
fbem-10889	85	47	be	be	AUX
fbem-10889	85	48	observed	observe	VERB
fbem-10889	85	49	that	that	SCONJ
fbem-10889	85	50	the	the	DET
fbem-10889	85	51	goodness	goodness	NOUN
fbem-10889	85	52	of	of	ADP
fbem-10889	85	53	fit	fit	ADJ
fbem-10889	85	54	is	be	AUX
fbem-10889	85	55	0.5235	0.5235	NUM
fbem-10889	85	56	and	and	CCONJ
fbem-10889	85	57	the	the	DET
fbem-10889	85	58	significance	significance	NOUN
fbem-10889	85	59	level	level	NOUN
fbem-10889	85	60	is	be	AUX
fbem-10889	85	61	0.0000	0.0000	NUM
fbem-10889	85	62	,	,	PUNCT
fbem-10889	85	63	indicating	indicate	VERB
fbem-10889	85	64	that	that	SCONJ
fbem-10889	85	65	model	model	NOUN
fbem-10889	85	66	3	3	NUM
fbem-10889	85	67	fits	fit	VERB
fbem-10889	85	68	better	well	ADV
fbem-10889	85	69	than	than	ADP
fbem-10889	85	70	model	model	NOUN
fbem-10889	85	71	2	2	NUM
fbem-10889	85	72	.	.	PUNCT
fbem-10889	86	1	the	the	DET
fbem-10889	86	2	results	result	NOUN
fbem-10889	86	3	of	of	ADP
fbem-10889	86	4	the	the	DET
fbem-10889	86	5	model	model	NOUN
fbem-10889	86	6	estimation	estimation	NOUN
fbem-10889	86	7	are	be	AUX
fbem-10889	86	8	:	:	PUNCT
fbem-10889	86	9	lnfee=7.56980.0912lic+0.5529big4	lnfee=7.56980.0912lic+0.5529big4	X
fbem-10889	86	10	+	+	NOUN
fbem-10889	86	11	0.2575opinion+0.2607lnasset+0	0.2575opinion+0.2607lnasset+0	NOUN
fbem-10889	86	12	.	.	PUNCT
fbem-10889	87	1	0816subs	0816sub	NOUN
fbem-10889	87	2	+0.2461lev-0.4254roe+0.0568lcae0.0197lcap+0.1358dis+0.1370lpunish+0.0398ica	+0.2461lev-0.4254roe+0.0568lcae0.0197lcap+0.1358dis+0.1370lpunish+0.0398ica	ADJ
fbem-10889	87	3	table	table	NOUN
fbem-10889	87	4	7	7	NUM
fbem-10889	87	5	.	.	PUNCT
fbem-10889	87	6	model	model	NOUN
fbem-10889	87	7	3	3	NUM
fbem-10889	87	8	regression	regression	NOUN
fbem-10889	87	9	results	result	NOUN
fbem-10889	87	10	project	project	VERB
fbem-10889	87	11	2018(n=354	2018(n=354	NUM
fbem-10889	87	12	)	)	PUNCT
fbem-10889	87	13	coefficient	coefficient	NOUN
fbem-10889	87	14	t	t	PROPN
fbem-10889	87	15	price	price	NOUN
fbem-10889	87	16	prob	prob	PROPN
fbem-10889	87	17	.	.	PUNCT
fbem-10889	88	1	ic	ic	PROPN
fbem-10889	88	2	-0.0912	-0.0912	PROPN
fbem-10889	88	3	-1.7670	-1.7670	VERB
fbem-10889	88	4	0.0781	0.0781	NUM
fbem-10889	88	5	big4	big4	NOUN
fbem-10889	88	6	0.5529	0.5529	NUM
fbem-10889	88	7	2.7871	2.7871	NUM
fbem-10889	88	8	0.0056	0.0056	NUM
fbem-10889	88	9	opinion	opinion	NOUN
fbem-10889	88	10	0.2575	0.2575	NUM
fbem-10889	88	11	1.9641	1.9641	NUM
fbem-10889	88	12	0.0503	0.0503	NUM
fbem-10889	88	13	lnasset	lnasset	NOUN
fbem-10889	88	14	0.2607	0.2607	NUM
fbem-10889	88	15	9.6458	9.6458	NUM
fbem-10889	88	16	0.0000	0.0000	NUM
fbem-10889	88	17	subs	sub	NOUN
fbem-10889	88	18	0.0816	0.0816	NUM
fbem-10889	88	19	5.8437	5.8437	NUM
fbem-10889	88	20	0.0000	0.0000	NUM
fbem-10889	88	21	lev	lev	NOUN
fbem-10889	88	22	0.2461	0.2461	NUM
fbem-10889	88	23	2.2667	2.2667	NUM
fbem-10889	88	24	0.0240	0.0240	NUM
fbem-10889	88	25	roe	roe	PROPN
fbem-10889	88	26	-0.4254	-0.4254	PROPN
fbem-10889	88	27	-2.5927	-2.5927	NOUN
fbem-10889	89	1	0.0099	0.0099	NUM
fbem-10889	89	2	cae	cae	NOUN
fbem-10889	89	3	0.0568	0.0568	NUM
fbem-10889	89	4	0.2007	0.2007	NUM
fbem-10889	89	5	0.8410	0.8410	NUM
fbem-10889	89	6	cap	cap	NOUN
fbem-10889	89	7	-0.0197	-0.0197	NOUN
fbem-10889	89	8	-0.3434	-0.3434	NOUN
fbem-10889	90	1	0.7315	0.7315	NUM
fbem-10889	90	2	dis	dis	PROPN
fbem-10889	90	3	0.1358	0.1358	NUM
fbem-10889	90	4	3.7351	3.7351	NUM
fbem-10889	90	5	0.0002	0.0002	NUM
fbem-10889	90	6	punish	punish	NOUN
fbem-10889	90	7	0.1370	0.1370	NUM
fbem-10889	90	8	1.9487	1.9487	NUM
fbem-10889	90	9	0.0522	0.0522	NUM
fbem-10889	90	10	ica	ica	PROPN
fbem-10889	90	11	0.0398	0.0398	NUM
fbem-10889	90	12	1.3404	1.3404	NUM
fbem-10889	90	13	0.1810	0.1810	NUM
fbem-10889	90	14	c	c	NOUN
fbem-10889	90	15	7.5698	7.5698	NUM
fbem-10889	90	16	13.7409	13.7409	NUM
fbem-10889	90	17	0.0000	0.0000	NUM
fbem-10889	90	18	r	r	X
fbem-10889	90	19	-	-	PUNCT
fbem-10889	90	20	squared	square	VERB
fbem-10889	90	21	0.5397	0.5397	NUM
fbem-10889	90	22	adjusted	adjusted	ADJ
fbem-10889	90	23	r	r	NOUN
fbem-10889	90	24	-	-	PUNCT
fbem-10889	90	25	squared	square	VERB
fbem-10889	90	26	0.5235	0.5235	NUM
fbem-10889	90	27	f	f	X
fbem-10889	90	28	-	-	PUNCT
fbem-10889	90	29	statistic	statistic	ADJ
fbem-10889	90	30	33.3130	33.3130	NUM
fbem-10889	90	31	prob(f	prob(f	NOUN
fbem-10889	90	32	-	-	PUNCT
fbem-10889	90	33	statistic	statistic	NOUN
fbem-10889	90	34	)	)	PUNCT
fbem-10889	90	35	0.0000	0.0000	NUM
fbem-10889	90	36	from	from	ADP
fbem-10889	90	37	the	the	DET
fbem-10889	90	38	regression	regression	NOUN
fbem-10889	90	39	results	result	NOUN
fbem-10889	90	40	of	of	ADP
fbem-10889	90	41	model	model	NOUN
fbem-10889	90	42	3	3	NUM
fbem-10889	90	43	,	,	PUNCT
fbem-10889	90	44	we	we	PRON
fbem-10889	90	45	can	can	AUX
fbem-10889	90	46	see	see	VERB
fbem-10889	90	47	that	that	PRON
fbem-10889	90	48	:	:	PUNCT
fbem-10889	90	49	the	the	DET
fbem-10889	90	50	internal	internal	ADJ
fbem-10889	90	51	control	control	NOUN
fbem-10889	90	52	effectiveness	effectiveness	NOUN
fbem-10889	90	53	(	(	PUNCT
fbem-10889	90	54	lic	lic	PROPN
fbem-10889	90	55	)	)	PUNCT
fbem-10889	90	56	of	of	ADP
fbem-10889	90	57	the	the	DET
fbem-10889	90	58	audited	audit	VERB
fbem-10889	90	59	tee	tee	NOUN
fbem-10889	90	60	showed	show	VERB
fbem-10889	90	61	a	a	DET
fbem-10889	90	62	significant	significant	ADJ
fbem-10889	90	63	negative	negative	ADJ
fbem-10889	90	64	relationship	relationship	NOUN
fbem-10889	90	65	with	with	ADP
fbem-10889	90	66	the	the	DET
fbem-10889	90	67	audit	audit	NOUN
fbem-10889	90	68	pricing	pricing	NOUN
fbem-10889	90	69	at	at	ADP
fbem-10889	90	70	the	the	DET
fbem-10889	90	71	confidence	confidence	NOUN
fbem-10889	90	72	level	level	NOUN
fbem-10889	90	73	of	of	ADP
fbem-10889	90	74	0.1.model	0.1.model	NUM
fbem-10889	90	75	3	3	NUM
fbem-10889	90	76	can	can	AUX
fbem-10889	90	77	verify	verify	VERB
fbem-10889	90	78	that	that	DET
fbem-10889	90	79	hypothesis	hypothesis	NOUN
fbem-10889	90	80	2	2	NUM
fbem-10889	90	81	is	be	AUX
fbem-10889	90	82	true.the	true.the	DET
fbem-10889	90	83	internal	internal	ADJ
fbem-10889	90	84	control	control	NOUN
fbem-10889	90	85	of	of	ADP
fbem-10889	90	86	a	a	DET
fbem-10889	90	87	construction	construction	NOUN
fbem-10889	90	88	enterprise	enterprise	NOUN
fbem-10889	90	89	is	be	AUX
fbem-10889	90	90	a	a	DET
fbem-10889	90	91	process	process	NOUN
fbem-10889	90	92	,	,	PUNCT
fbem-10889	90	93	which	which	PRON
fbem-10889	90	94	is	be	AUX
fbem-10889	90	95	continuous	continuous	ADJ
fbem-10889	90	96	and	and	CCONJ
fbem-10889	90	97	continuously	continuously	ADV
fbem-10889	90	98	improved.the	improved.the	DET
fbem-10889	90	99	internal	internal	ADJ
fbem-10889	90	100	control	control	NOUN
fbem-10889	90	101	status	status	NOUN
fbem-10889	90	102	of	of	ADP
fbem-10889	90	103	the	the	DET
fbem-10889	90	104	enterprise	enterprise	NOUN
fbem-10889	90	105	in	in	ADP
fbem-10889	90	106	this	this	DET
fbem-10889	90	107	year	year	NOUN
fbem-10889	90	108	is	be	AUX
fbem-10889	90	109	based	base	VERB
fbem-10889	90	110	on	on	ADP
fbem-10889	90	111	the	the	DET
fbem-10889	90	112	effectiveness	effectiveness	NOUN
fbem-10889	90	113	of	of	ADP
fbem-10889	90	114	the	the	DET
fbem-10889	90	115	internal	internal	ADJ
fbem-10889	90	116	control	control	NOUN
fbem-10889	90	117	of	of	ADP
fbem-10889	90	118	the	the	DET
fbem-10889	90	119	enterprise	enterprise	NOUN
fbem-10889	90	120	in	in	ADP
fbem-10889	90	121	the	the	DET
fbem-10889	90	122	last	last	ADJ
fbem-10889	90	123	year	year	NOUN
fbem-10889	90	124	,	,	PUNCT
fbem-10889	90	125	so	so	CCONJ
fbem-10889	90	126	the	the	DET
fbem-10889	90	127	effectiveness	effectiveness	NOUN
fbem-10889	90	128	of	of	ADP
fbem-10889	90	129	the	the	DET
fbem-10889	90	130	internal	internal	ADJ
fbem-10889	90	131	control	control	NOUN
fbem-10889	90	132	of	of	ADP
fbem-10889	90	133	the	the	DET
fbem-10889	90	134	enterprise	enterprise	NOUN
fbem-10889	90	135	in	in	ADP
fbem-10889	90	136	the	the	DET
fbem-10889	90	137	last	last	ADJ
fbem-10889	90	138	year	year	NOUN
fbem-10889	90	139	will	will	AUX
fbem-10889	90	140	provide	provide	VERB
fbem-10889	90	141	a	a	DET
fbem-10889	90	142	reference	reference	NOUN
fbem-10889	90	143	for	for	ADP
fbem-10889	90	144	the	the	DET
fbem-10889	90	145	cpa	cpa	NOUN
fbem-10889	90	146	in	in	ADP
fbem-10889	90	147	the	the	DET
fbem-10889	90	148	audit	audit	NOUN
fbem-10889	90	149	pricing	pricing	NOUN
fbem-10889	90	150	process	process	NOUN
fbem-10889	90	151	of	of	ADP
fbem-10889	90	152	this	this	DET
fbem-10889	90	153	year	year	NOUN
fbem-10889	90	154	.	.	PUNCT
fbem-10889	91	1	6	6	X
fbem-10889	91	2	.	.	X
fbem-10889	91	3	conclusion	conclusion	NOUN
fbem-10889	91	4	considering	consider	VERB
fbem-10889	91	5	the	the	DET
fbem-10889	91	6	results	result	NOUN
fbem-10889	91	7	of	of	ADP
fbem-10889	91	8	the	the	DET
fbem-10889	91	9	above	above	ADJ
fbem-10889	91	10	descriptive	descriptive	ADJ
fbem-10889	91	11	statistics	statistic	NOUN
fbem-10889	91	12	and	and	CCONJ
fbem-10889	91	13	regression	regression	VERB
fbem-10889	91	14	analysis	analysis	NOUN
fbem-10889	91	15	,	,	PUNCT
fbem-10889	91	16	the	the	DET
fbem-10889	91	17	following	follow	VERB
fbem-10889	91	18	conclusions	conclusion	NOUN
fbem-10889	91	19	can	can	AUX
fbem-10889	91	20	be	be	AUX
fbem-10889	91	21	drawn	draw	VERB
fbem-10889	91	22	from	from	ADP
fbem-10889	91	23	it	it	PRON
fbem-10889	91	24	:	:	PUNCT
fbem-10889	91	25	first	first	ADV
fbem-10889	91	26	,	,	PUNCT
fbem-10889	91	27	there	there	PRON
fbem-10889	91	28	is	be	VERB
fbem-10889	91	29	an	an	DET
fbem-10889	91	30	insignificant	insignificant	ADJ
fbem-10889	91	31	negative	negative	ADJ
fbem-10889	91	32	correlation	correlation	NOUN
fbem-10889	91	33	between	between	ADP
fbem-10889	91	34	the	the	DET
fbem-10889	91	35	effectiveness	effectiveness	NOUN
fbem-10889	91	36	of	of	ADP
fbem-10889	91	37	internal	internal	ADJ
fbem-10889	91	38	control	control	NOUN
fbem-10889	91	39	and	and	CCONJ
fbem-10889	91	40	the	the	DET
fbem-10889	91	41	audit	audit	NOUN
fbem-10889	91	42	pricing	pricing	NOUN
fbem-10889	91	43	of	of	ADP
fbem-10889	91	44	this	this	DET
fbem-10889	91	45	year.the	year.the	PRON
fbem-10889	91	46	effectiveness	effectiveness	NOUN
fbem-10889	91	47	of	of	ADP
fbem-10889	91	48	internal	internal	ADJ
fbem-10889	91	49	control	control	NOUN
fbem-10889	91	50	in	in	ADP
fbem-10889	91	51	the	the	DET
fbem-10889	91	52	last	last	ADJ
fbem-10889	91	53	year	year	NOUN
fbem-10889	91	54	will	will	AUX
fbem-10889	91	55	have	have	VERB
fbem-10889	91	56	an	an	DET
fbem-10889	91	57	impact	impact	NOUN
fbem-10889	91	58	on	on	ADP
fbem-10889	91	59	the	the	DET
fbem-10889	91	60	audit	audit	NOUN
fbem-10889	91	61	pricing	pricing	NOUN
fbem-10889	91	62	of	of	ADP
fbem-10889	91	63	this	this	DET
fbem-10889	91	64	year	year	NOUN
fbem-10889	91	65	,	,	PUNCT
fbem-10889	91	66	and	and	CCONJ
fbem-10889	91	67	there	there	PRON
fbem-10889	91	68	is	be	VERB
fbem-10889	91	69	a	a	DET
fbem-10889	91	70	significant	significant	ADJ
fbem-10889	91	71	negative	negative	ADJ
fbem-10889	91	72	correlation	correlation	NOUN
fbem-10889	91	73	between	between	ADP
fbem-10889	91	74	them	they	PRON
fbem-10889	91	75	,	,	PUNCT
fbem-10889	91	76	which	which	PRON
fbem-10889	91	77	shows	show	VERB
fbem-10889	91	78	that	that	SCONJ
fbem-10889	91	79	the	the	DET
fbem-10889	91	80	effectiveness	effectiveness	NOUN
fbem-10889	91	81	of	of	ADP
fbem-10889	91	82	internal	internal	ADJ
fbem-10889	91	83	control	control	NOUN
fbem-10889	91	84	in	in	ADP
fbem-10889	91	85	the	the	DET
fbem-10889	91	86	last	last	ADJ
fbem-10889	91	87	year	year	NOUN
fbem-10889	91	88	is	be	AUX
fbem-10889	91	89	a	a	DET
fbem-10889	91	90	key	key	ADJ
fbem-10889	91	91	factor	factor	NOUN
fbem-10889	91	92	affecting	affect	VERB
fbem-10889	91	93	the	the	DET
fbem-10889	91	94	audit	audit	NOUN
fbem-10889	91	95	pricing	pricing	NOUN
fbem-10889	91	96	.	.	PUNCT
fbem-10889	92	1	second	second	ADV
fbem-10889	92	2	,	,	PUNCT
fbem-10889	92	3	the	the	DET
fbem-10889	92	4	asset	asset	NOUN
fbem-10889	92	5	scale	scale	NOUN
fbem-10889	92	6	and	and	CCONJ
fbem-10889	92	7	business	business	NOUN
fbem-10889	92	8	complexity	complexity	NOUN
fbem-10889	92	9	of	of	ADP
fbem-10889	92	10	the	the	DET
fbem-10889	92	11	auditee	auditee	NOUN
fbem-10889	92	12	will	will	AUX
fbem-10889	92	13	lead	lead	VERB
fbem-10889	92	14	to	to	ADP
fbem-10889	92	15	the	the	DET
fbem-10889	92	16	increase	increase	NOUN
fbem-10889	92	17	of	of	ADP
fbem-10889	92	18	the	the	DET
fbem-10889	92	19	audit	audit	NOUN
fbem-10889	92	20	cost	cost	NOUN
fbem-10889	92	21	,	,	PUNCT
fbem-10889	92	22	which	which	PRON
fbem-10889	92	23	will	will	AUX
fbem-10889	92	24	increase	increase	VERB
fbem-10889	92	25	the	the	DET
fbem-10889	92	26	audit	audit	NOUN
fbem-10889	92	27	pricing.the	pricing.the	DET
fbem-10889	92	28	big	big	ADJ
fbem-10889	92	29	four	four	NUM
fbem-10889	92	30	accounting	accounting	NOUN
fbem-10889	92	31	firms	firm	NOUN
fbem-10889	92	32	audit	audit	VERB
fbem-10889	92	33	more	more	ADJ
fbem-10889	92	34	audit	audit	NOUN
fbem-10889	92	35	than	than	ADP
fbem-10889	92	36	other	other	ADJ
fbem-10889	92	37	firms	firm	NOUN
fbem-10889	92	38	,	,	PUNCT
fbem-10889	92	39	so	so	SCONJ
fbem-10889	92	40	there	there	PRON
fbem-10889	92	41	is	be	VERB
fbem-10889	92	42	a	a	DET
fbem-10889	92	43	certain	certain	ADJ
fbem-10889	92	44	reputation	reputation	NOUN
fbem-10889	92	45	premium.for	premium.for	ADP
fbem-10889	92	46	regional	regional	ADJ
fbem-10889	92	47	factors	factor	NOUN
fbem-10889	92	48	,	,	PUNCT
fbem-10889	92	49	the	the	PRON
fbem-10889	92	50	higher	high	ADJ
fbem-10889	92	51	the	the	DET
fbem-10889	92	52	level	level	NOUN
fbem-10889	92	53	of	of	ADP
fbem-10889	92	54	regional	regional	ADJ
fbem-10889	92	55	economic	economic	ADJ
fbem-10889	92	56	development	development	NOUN
fbem-10889	92	57	,	,	PUNCT
fbem-10889	92	58	the	the	PRON
fbem-10889	92	59	greater	great	ADJ
fbem-10889	92	60	the	the	DET
fbem-10889	92	61	increase	increase	NOUN
fbem-10889	92	62	of	of	ADP
fbem-10889	92	63	audit	audit	NOUN
fbem-10889	92	64	pricing	pricing	NOUN
fbem-10889	92	65	.	.	PUNCT
fbem-10889	93	1	third	third	ADJ
fbem-10889	93	2	,	,	PUNCT
fbem-10889	93	3	in	in	ADP
fbem-10889	93	4	hypothesis	hypothesis	NOUN
fbem-10889	93	5	1	1	NUM
fbem-10889	93	6	,	,	PUNCT
fbem-10889	93	7	whether	whether	SCONJ
fbem-10889	93	8	the	the	DET
fbem-10889	93	9	enterprise	enterprise	NOUN
fbem-10889	93	10	is	be	AUX
fbem-10889	93	11	punished	punish	VERB
fbem-10889	93	12	for	for	ADP
fbem-10889	93	13	violation	violation	NOUN
fbem-10889	93	14	has	have	VERB
fbem-10889	93	15	a	a	DET
fbem-10889	93	16	significant	significant	ADJ
fbem-10889	93	17	negative	negative	ADJ
fbem-10889	93	18	correlation	correlation	NOUN
fbem-10889	93	19	on	on	ADP
fbem-10889	93	20	the	the	DET
fbem-10889	93	21	audit	audit	NOUN
fbem-10889	93	22	pricing	pricing	NOUN
fbem-10889	93	23	of	of	ADP
fbem-10889	93	24	this	this	DET
fbem-10889	93	25	year	year	NOUN
fbem-10889	93	26	,	,	PUNCT
fbem-10889	93	27	indicating	indicate	VERB
fbem-10889	93	28	that	that	SCONJ
fbem-10889	93	29	the	the	DET
fbem-10889	93	30	impact	impact	NOUN
fbem-10889	93	31	of	of	ADP
fbem-10889	93	32	external	external	ADJ
fbem-10889	93	33	supervision	supervision	NOUN
fbem-10889	93	34	on	on	ADP
fbem-10889	93	35	the	the	DET
fbem-10889	93	36	audit	audit	NOUN
fbem-10889	93	37	pricing	pricing	NOUN
fbem-10889	93	38	may	may	AUX
fbem-10889	93	39	be	be	AUX
fbem-10889	93	40	delayed.in	delayed.in	PROPN
fbem-10889	93	41	hypothesis	hypothesis	NOUN
fbem-10889	93	42	2	2	NUM
fbem-10889	93	43	,	,	PUNCT
fbem-10889	93	44	whether	whether	SCONJ
fbem-10889	93	45	the	the	DET
fbem-10889	93	46	enterprise	enterprise	NOUN
fbem-10889	93	47	was	be	AUX
fbem-10889	93	48	punished	punish	VERB
fbem-10889	93	49	for	for	ADP
fbem-10889	93	50	violations	violation	NOUN
fbem-10889	93	51	in	in	ADP
fbem-10889	93	52	the	the	DET
fbem-10889	93	53	previous	previous	ADJ
fbem-10889	93	54	year	year	NOUN
fbem-10889	93	55	shows	show	VERB
fbem-10889	93	56	a	a	DET
fbem-10889	93	57	significant	significant	ADJ
fbem-10889	93	58	positive	positive	ADJ
fbem-10889	93	59	correlation	correlation	NOUN
fbem-10889	93	60	on	on	ADP
fbem-10889	93	61	the	the	DET
fbem-10889	93	62	audit	audit	NOUN
fbem-10889	93	63	pricing	pricing	NOUN
fbem-10889	93	64	of	of	ADP
fbem-10889	93	65	this	this	DET
fbem-10889	93	66	year	year	NOUN
fbem-10889	93	67	,	,	PUNCT
fbem-10889	93	68	indicating	indicate	VERB
fbem-10889	93	69	that	that	SCONJ
fbem-10889	93	70	the	the	DET
fbem-10889	93	71	external	external	ADJ
fbem-10889	93	72	regulatory	regulatory	ADJ
fbem-10889	93	73	punishment	punishment	NOUN
fbem-10889	93	74	will	will	AUX
fbem-10889	93	75	increase	increase	VERB
fbem-10889	93	76	the	the	DET
fbem-10889	93	77	audit	audit	NOUN
fbem-10889	93	78	cost	cost	NOUN
fbem-10889	93	79	.	.	PUNCT
fbem-10889	94	1	based	base	VERB
fbem-10889	94	2	on	on	ADP
fbem-10889	94	3	the	the	DET
fbem-10889	94	4	previous	previous	ADJ
fbem-10889	94	5	empirical	empirical	ADJ
fbem-10889	94	6	results	result	NOUN
fbem-10889	94	7	,	,	PUNCT
fbem-10889	94	8	this	this	DET
fbem-10889	94	9	paper	paper	NOUN
fbem-10889	94	10	will	will	AUX
fbem-10889	94	11	put	put	VERB
fbem-10889	94	12	forward	forward	ADV
fbem-10889	94	13	relevant	relevant	ADJ
fbem-10889	94	14	policy	policy	NOUN
fbem-10889	94	15	suggestions	suggestion	NOUN
fbem-10889	94	16	.	.	PUNCT
fbem-10889	95	1	in	in	ADP
fbem-10889	95	2	terms	term	NOUN
fbem-10889	95	3	of	of	ADP
fbem-10889	95	4	audit	audit	NOUN
fbem-10889	95	5	pricing	pricing	NOUN
fbem-10889	95	6	,	,	PUNCT
fbem-10889	95	7	audit	audit	NOUN
fbem-10889	95	8	risks	risk	NOUN
fbem-10889	95	9	should	should	AUX
fbem-10889	95	10	be	be	AUX
fbem-10889	95	11	considered	consider	VERB
fbem-10889	95	12	multiple	multiple	ADJ
fbem-10889	95	13	ways	way	NOUN
fbem-10889	95	14	,	,	PUNCT
fbem-10889	95	15	improve	improve	VERB
fbem-10889	95	16	awareness	awareness	NOUN
fbem-10889	95	17	,	,	PUNCT
fbem-10889	95	18	and	and	CCONJ
fbem-10889	95	19	improve	improve	VERB
fbem-10889	95	20	the	the	DET
fbem-10889	95	21	information	information	NOUN
fbem-10889	95	22	disclosure	disclosure	NOUN
fbem-10889	96	1	system.in	system.in	DET
fbem-10889	96	2	terms	term	NOUN
fbem-10889	96	3	of	of	ADP
fbem-10889	96	4	internal	internal	ADJ
fbem-10889	96	5	control	control	NOUN
fbem-10889	96	6	,	,	PUNCT
fbem-10889	96	7	we	we	PRON
fbem-10889	96	8	should	should	AUX
fbem-10889	96	9	constantly	constantly	ADV
fbem-10889	96	10	strengthen	strengthen	VERB
fbem-10889	96	11	the	the	DET
fbem-10889	96	12	construction	construction	NOUN
fbem-10889	96	13	of	of	ADP
fbem-10889	96	14	the	the	DET
fbem-10889	96	15	internal	internal	ADJ
fbem-10889	96	16	control	control	NOUN
fbem-10889	96	17	system	system	NOUN
fbem-10889	96	18	and	and	CCONJ
fbem-10889	96	19	further	far	ADV
fbem-10889	96	20	improve	improve	VERB
fbem-10889	96	21	the	the	DET
fbem-10889	96	22	relevant	relevant	ADJ
fbem-10889	96	23	and	and	CCONJ
fbem-10889	96	24	standard	standard	ADJ
fbem-10889	96	25	system	system	NOUN
fbem-10889	96	26	.	.	PUNCT
fbem-10889	97	1	references	reference	NOUN
fbem-10889	97	2	[	[	X
fbem-10889	97	3	1	1	X
fbem-10889	97	4	]	]	PUNCT
fbem-10889	97	5	wenming	wenme	VERB
fbem-10889	97	6	wang	wang	PROPN
fbem-10889	97	7	.	.	PUNCT
fbem-10889	98	1	analysis	analysis	NOUN
fbem-10889	98	2	of	of	ADP
fbem-10889	98	3	the	the	DET
fbem-10889	98	4	internal	internal	PROPN
fbem-10889	98	5	control	control	PROPN
fbem-10889	98	6	information	information	NOUN
fbem-10889	98	7	disclosure	disclosure	NOUN
fbem-10889	98	8	problem	problem	NOUN
fbem-10889	98	9	of	of	ADP
fbem-10889	98	10	listed	list	VERB
fbem-10889	98	11	companies	company	NOUN
fbem-10889	98	12	[	[	X
fbem-10889	98	13	j	j	X
fbem-10889	98	14	/	/	SYM
fbem-10889	98	15	ol	ol	PROPN
fbem-10889	98	16	]	]	PUNCT
fbem-10889	98	17	.	.	PUNCT
fbem-10889	99	1	chinese	chinese	ADJ
fbem-10889	99	2	business	business	NOUN
fbem-10889	99	3	theory,2020	theory,2020	ADP
fbem-10889	99	4	no.2:219	no.2:219	PROPN
fbem-10889	99	5	-	-	NOUN
fbem-10889	99	6	220	220	NUM
fbem-10889	99	7	.	.	PUNCT
fbem-10889	100	1	[	[	X
fbem-10889	100	2	2	2	NUM
fbem-10889	100	3	]	]	SYM
fbem-10889	100	4	yingzhan	yingzhan	PROPN
fbem-10889	100	5	han	han	PROPN
fbem-10889	100	6	.	.	PROPN
fbem-10889	100	7	audit	audit	NOUN
fbem-10889	100	8	pricing	pricing	NOUN
fbem-10889	100	9	and	and	CCONJ
fbem-10889	100	10	internal	internal	ADJ
fbem-10889	100	11	control	control	NOUN
fbem-10889	100	12	effectiveness	effectiveness	NOUN
fbem-10889	100	13	analysis	analysis	NOUN
fbem-10889	100	14	[	[	X
fbem-10889	100	15	j	j	X
fbem-10889	100	16	]	]	X
fbem-10889	100	17	.	.	PUNCT
fbem-10889	101	1	bohai	bohai	PROPN
fbem-10889	101	2	rim	rim	PROPN
fbem-10889	101	3	economic	economic	ADJ
fbem-10889	101	4	outlook	outlook	NOUN
fbem-10889	101	5	,	,	PUNCT
fbem-10889	101	6	2018	2018	NUM
fbem-10889	101	7	,	,	PUNCT
fbem-10889	101	8	288	288	NUM
fbem-10889	101	9	no.9:163	no.9:163	NOUN
fbem-10889	101	10	.	.	PUNCT
fbem-10889	102	1	[	[	X
fbem-10889	102	2	3	3	X
fbem-10889	102	3	]	]	PUNCT
fbem-10889	102	4	tingting	tingte	VERB
fbem-10889	102	5	jiang	jiang	PROPN
fbem-10889	102	6	.	.	PUNCT
fbem-10889	103	1	study	study	VERB
fbem-10889	103	2	on	on	ADP
fbem-10889	103	3	the	the	DET
fbem-10889	103	4	influence	influence	NOUN
fbem-10889	103	5	of	of	ADP
fbem-10889	103	6	internal	internal	ADJ
fbem-10889	103	7	control	control	NOUN
fbem-10889	103	8	effectiveness	effectiveness	NOUN
fbem-10889	103	9	on	on	ADP
fbem-10889	103	10	audit	audit	NOUN
fbem-10889	103	11	pricing	pricing	NOUN
fbem-10889	103	12	in	in	ADP
fbem-10889	103	13	the	the	DET
fbem-10889	103	14	enterprise	enterprise	NOUN
fbem-10889	103	15	informatization	informatization	NOUN
fbem-10889	103	16	environment	environment	NOUN
fbem-10889	103	17	(	(	PUNCT
fbem-10889	103	18	ms	ms	PROPN
fbem-10889	103	19	,	,	PUNCT
fbem-10889	103	20	university	university	NOUN
fbem-10889	103	21	of	of	ADP
fbem-10889	103	22	science	science	NOUN
fbem-10889	103	23	and	and	CCONJ
fbem-10889	103	24	technology	technology	NOUN
fbem-10889	103	25	liaoning	liaoning	NOUN
fbem-10889	103	26	2015	2015	NUM
fbem-10889	103	27	)	)	PUNCT
fbem-10889	103	28	.	.	PUNCT
fbem-10889	104	1	[	[	X
fbem-10889	104	2	4	4	X
fbem-10889	104	3	]	]	X
fbem-10889	104	4	chune	chune	NOUN
fbem-10889	104	5	ye	ye	PROPN
fbem-10889	104	6	,	,	PUNCT
fbem-10889	104	7	hu	hu	PROPN
fbem-10889	104	8	liu	liu	PROPN
fbem-10889	104	9	.	.	PUNCT
fbem-10889	104	10	study	study	VERB
fbem-10889	104	11	on	on	ADP
fbem-10889	104	12	the	the	DET
fbem-10889	104	13	influence	influence	NOUN
fbem-10889	104	14	of	of	ADP
fbem-10889	104	15	the	the	DET
fbem-10889	104	16	effectiveness	effectiveness	NOUN
fbem-10889	104	17	of	of	ADP
fbem-10889	104	18	internal	internal	ADJ
fbem-10889	104	19	control	control	NOUN
fbem-10889	104	20	on	on	ADP
fbem-10889	104	21	the	the	DET
fbem-10889	104	22	audit	audit	NOUN
fbem-10889	104	23	cost	cost	NOUN
fbem-10889	104	24	[	[	X
fbem-10889	104	25	j	j	X
fbem-10889	104	26	]	]	X
fbem-10889	104	27	.	.	PUNCT
fbem-10889	105	1	guide	guide	VERB
fbem-10889	105	2	to	to	ADP
fbem-10889	105	3	economic	economic	ADJ
fbem-10889	105	4	research	research	NOUN
fbem-10889	105	5	,	,	PUNCT
fbem-10889	105	6	2013	2013	NUM
fbem-10889	105	7	no.34:173	no.34:173	PROPN
fbem-10889	105	8	-	-	PUNCT
fbem-10889	105	9	176	176	NUM
fbem-10889	105	10	.	.	PUNCT
fbem-10889	106	1	[	[	X
fbem-10889	106	2	5	5	X
fbem-10889	106	3	]	]	X
fbem-10889	106	4	ling	ling	PROPN
fbem-10889	106	5	qiao	qiao	PROPN
fbem-10889	106	6	,	,	PUNCT
fbem-10889	106	7	yanping	yanping	ADJ
fbem-10889	106	8	shen	shen	PROPN
fbem-10889	106	9	.	.	PUNCT
fbem-10889	107	1	study	study	NOUN
fbem-10889	107	2	on	on	ADP
fbem-10889	107	3	the	the	DET
fbem-10889	107	4	impact	impact	NOUN
fbem-10889	107	5	of	of	ADP
fbem-10889	107	6	corporate	corporate	ADJ
fbem-10889	107	7	governance	governance	NOUN
fbem-10889	107	8	on	on	ADP
fbem-10889	107	9	audit	audit	NOUN
fbem-10889	107	10	pricing	pricing	NOUN
fbem-10889	108	1	[	[	X
fbem-10889	108	2	j	j	X
fbem-10889	108	3	]	]	X
fbem-10889	108	4	.	.	PUNCT
fbem-10889	109	1	market	market	NOUN
fbem-10889	109	2	research,2019	research,2019	VERB
fbem-10889	109	3	no.11:44	no.11:44	ADV
fbem-10889	109	4	-	-	PUNCT
fbem-10889	109	5	47	47	NUM
fbem-10889	109	6	.	.	PUNCT
fbem-10889	110	1	[	[	X
fbem-10889	110	2	6	6	NUM
fbem-10889	110	3	]	]	X
fbem-10889	110	4	feng	feng	PROPN
fbem-10889	110	5	xuan	xuan	PROPN
fbem-10889	110	6	.	.	PUNCT
fbem-10889	111	1	the	the	DET
fbem-10889	111	2	present	present	ADJ
fbem-10889	111	3	situation	situation	NOUN
fbem-10889	111	4	and	and	CCONJ
fbem-10889	111	5	improvement	improvement	NOUN
fbem-10889	111	6	measures	measure	NOUN
fbem-10889	111	7	of	of	ADP
fbem-10889	111	8	internal	internal	ADJ
fbem-10889	111	9	control	control	NOUN
fbem-10889	111	10	in	in	ADP
fbem-10889	111	11	chinese	chinese	ADJ
fbem-10889	111	12	enterprises	enterprise	NOUN
fbem-10889	111	13	[	[	X
fbem-10889	111	14	j	j	X
fbem-10889	111	15	/	/	SYM
fbem-10889	111	16	ol	ol	PROPN
fbem-10889	111	17	]	]	PUNCT
fbem-10889	111	18	.	.	PUNCT
fbem-10889	112	1	chinese	chinese	ADJ
fbem-10889	112	2	business	business	NOUN
fbem-10889	112	3	theory,2020	theory,2020	VERB
fbem-10889	112	4	no.2:129	no.2:129	PROPN
fbem-10889	112	5	-	-	PUNCT
fbem-10889	112	6	130	130	NUM
fbem-10889	112	7	.	.	PUNCT
fbem-10889	113	1	[	[	X
fbem-10889	113	2	7	7	NUM
fbem-10889	113	3	]	]	PUNCT
fbem-10889	113	4	yilu	yilu	NOUN
fbem-10889	113	5	ran	run	VERB
fbem-10889	113	6	,	,	PUNCT
fbem-10889	113	7	yincheng	yincheng	PROPN
fbem-10889	113	8	liu	liu	PROPN
fbem-10889	113	9	.	.	PUNCT
fbem-10889	114	1	protection	protection	NOUN
fbem-10889	114	2	of	of	ADP
fbem-10889	114	3	employee	employee	NOUN
fbem-10889	114	4	rights	right	NOUN
fbem-10889	114	5	and	and	CCONJ
fbem-10889	114	6	interests	interest	NOUN
fbem-10889	114	7	,	,	PUNCT
fbem-10889	114	8	property	property	NOUN
fbem-10889	114	9	rights	right	NOUN
fbem-10889	114	10	nature	nature	NOUN
fbem-10889	114	11	and	and	CCONJ
fbem-10889	114	12	internal	internal	ADJ
fbem-10889	114	13	control	control	NOUN
fbem-10889	114	14	quality	quality	NOUN
fbem-10889	114	15	—	—	PUNCT
fbem-10889	114	16	—	—	PUNCT
fbem-10889	114	17	based	base	VERB
fbem-10889	114	18	on	on	ADP
fbem-10889	114	19	the	the	DET
fbem-10889	114	20	empirical	empirical	ADJ
fbem-10889	114	21	evidence	evidence	NOUN
fbem-10889	114	22	of	of	ADP
fbem-10889	114	23	chinese	chinese	ADJ
fbem-10889	114	24	a	a	DET
fbem-10889	114	25	-	-	PUNCT
fbem-10889	114	26	share	share	NOUN
fbem-10889	114	27	listed	list	VERB
fbem-10889	114	28	companies	company	NOUN
fbem-10889	114	29	[	[	X
fbem-10889	114	30	j	j	X
fbem-10889	114	31	/	/	SYM
fbem-10889	114	32	ol	ol	PROPN
fbem-10889	114	33	]	]	PUNCT
fbem-10889	114	34	.	.	PUNCT
fbem-10889	115	1	journal	journal	PROPN
fbem-10889	115	2	of	of	ADP
fbem-10889	115	3	panzhihua	panzhihua	PROPN
fbem-10889	115	4	university,2020	university,2020	ADP
fbem-10889	115	5	no.1:58	no.1:58	PROPN
fbem-10889	115	6	-	-	PUNCT
fbem-10889	115	7	64	64	NUM
fbem-10889	115	8	.	.	PUNCT
fbem-10889	115	9	115	115	NUM
fbem-10889	116	1	[	[	SYM
fbem-10889	116	2	8	8	NUM
fbem-10889	116	3	]	]	X
fbem-10889	116	4	hongwei	hongwei	PROPN
fbem-10889	116	5	zheng	zheng	PROPN
fbem-10889	116	6	.	.	PUNCT
fbem-10889	117	1	on	on	ADP
fbem-10889	117	2	enterprise	enterprise	NOUN
fbem-10889	117	3	internal	internal	ADJ
fbem-10889	117	4	control	control	NOUN
fbem-10889	117	5	and	and	CCONJ
fbem-10889	117	6	risk	risk	NOUN
fbem-10889	117	7	management	management	NOUN
fbem-10889	117	8	[	[	X
fbem-10889	117	9	j	j	X
fbem-10889	117	10	]	]	X
fbem-10889	117	11	.	.	PUNCT
fbem-10889	118	1	china	china	PROPN
fbem-10889	118	2	's	's	PART
fbem-10889	118	3	collective	collective	ADJ
fbem-10889	118	4	economy,2020	economy,2020	ADP
fbem-10889	118	5	no.2:4950	no.2:4950	NOUN
fbem-10889	118	6	.	.	PUNCT
fbem-10889	119	1	[	[	X
fbem-10889	119	2	9	9	NUM
fbem-10889	119	3	]	]	X
fbem-10889	119	4	guanghong	guanghong	NOUN
fbem-10889	119	5	xiao	xiao	PROPN
fbem-10889	119	6	.	.	PROPN
fbem-10889	119	7	research	research	NOUN
fbem-10889	119	8	on	on	ADP
fbem-10889	119	9	the	the	DET
fbem-10889	119	10	basic	basic	ADJ
fbem-10889	119	11	theory	theory	NOUN
fbem-10889	119	12	problem	problem	NOUN
fbem-10889	119	13	of	of	ADP
fbem-10889	119	14	enterprise	enterprise	NOUN
fbem-10889	119	15	internal	internal	ADJ
fbem-10889	119	16	control	control	NOUN
fbem-10889	119	17	(	(	PUNCT
fbem-10889	119	18	ms	ms	PROPN
fbem-10889	119	19	,	,	PUNCT
fbem-10889	119	20	southwestern	southwestern	ADJ
fbem-10889	119	21	university	university	NOUN
fbem-10889	119	22	of	of	ADP
fbem-10889	119	23	finance	finance	NOUN
fbem-10889	119	24	and	and	CCONJ
fbem-10889	119	25	economics	economic	NOUN
fbem-10889	119	26	2014	2014	NUM
fbem-10889	119	27	)	)	PUNCT
fbem-10889	119	28	.	.	PUNCT
fbem-10889	120	1	[	[	X
fbem-10889	120	2	10	10	NUM
fbem-10889	120	3	]	]	PUNCT
fbem-10889	120	4	munsif	munsif	VERB
fbem-10889	120	5	v	v	ADP
fbem-10889	120	6	,	,	PUNCT
fbem-10889	120	7	singhvi	singhvi	ADJ
fbem-10889	120	8	m.	m.	NOUN
fbem-10889	120	9	internal	internal	PROPN
fbem-10889	120	10	control	control	PROPN
fbem-10889	120	11	reporting	reporting	NOUN
fbem-10889	120	12	and	and	CCONJ
fbem-10889	120	13	audit	audit	NOUN
fbem-10889	120	14	fees	fee	NOUN
fbem-10889	120	15	of	of	ADP
fbem-10889	120	16	non	non	ADJ
fbem-10889	120	17	-	-	ADJ
fbem-10889	120	18	accelerated	accelerated	ADJ
fbem-10889	120	19	filers[j	filers[j	PROPN
fbem-10889	120	20	]	]	PUNCT
fbem-10889	120	21	.	.	PUNCT
fbem-10889	121	1	journal	journal	PROPN
fbem-10889	121	2	of	of	ADP
fbem-10889	121	3	accounting	accounting	NOUN
fbem-10889	121	4	,	,	PUNCT
fbem-10889	121	5	ethics	ethic	NOUN
fbem-10889	121	6	and	and	CCONJ
fbem-10889	121	7	public	public	ADJ
fbem-10889	121	8	policy	policy	NOUN
fbem-10889	121	9	,	,	PUNCT
fbem-10889	121	10	2014	2014	NUM
fbem-10889	121	11	,	,	PUNCT
fbem-10889	121	12	no.4:901	no.4:901	PROPN
fbem-10889	121	13	-	-	PUNCT
fbem-10889	121	14	933	933	NUM
fbem-10889	122	1	[	[	X
fbem-10889	122	2	11	11	NUM
fbem-10889	122	3	]	]	PUNCT
fbem-10889	122	4	shuai	shuai	PROPN
fbem-10889	122	5	gao	gao	PROPN
fbem-10889	122	6	.	.	PUNCT
fbem-10889	123	1	study	study	NOUN
fbem-10889	123	2	on	on	ADP
fbem-10889	123	3	the	the	DET
fbem-10889	123	4	influence	influence	NOUN
fbem-10889	123	5	of	of	ADP
fbem-10889	123	6	internal	internal	ADJ
fbem-10889	123	7	control	control	NOUN
fbem-10889	123	8	effectiveness	effectiveness	NOUN
fbem-10889	123	9	on	on	ADP
fbem-10889	123	10	audit	audit	NOUN
fbem-10889	123	11	pricing	pricing	NOUN
fbem-10889	123	12	(	(	PUNCT
fbem-10889	123	13	ms	ms	PROPN
fbem-10889	123	14	,	,	PUNCT
fbem-10889	123	15	xi'an	xi'an	PROPN
fbem-10889	123	16	polytechnic	polytechnic	PROPN
fbem-10889	123	17	university	university	PROPN
fbem-10889	123	18	2017	2017	NUM
fbem-10889	123	19	)	)	PUNCT
fbem-10889	123	20	.	.	PUNCT
fbem-10889	124	1	[	[	X
fbem-10889	124	2	12	12	NUM
fbem-10889	124	3	]	]	PUNCT
fbem-10889	124	4	raghunandan	raghunandan	PROPN
fbem-10889	124	5	k	k	PROPN
fbem-10889	124	6	,	,	PUNCT
fbem-10889	124	7	rama	rama	PROPN
fbem-10889	125	1	d	d	PROPN
fbem-10889	125	2	v	v	PROPN
fbem-10889	125	3	.	.	PUNCT
fbem-10889	126	1	sox	sox	PROPN
fbem-10889	126	2	section	section	NOUN
fbem-10889	126	3	404	404	NUM
fbem-10889	126	4	material	material	NOUN
fbem-10889	126	5	weakness	weakness	NOUN
fbem-10889	126	6	disclosures	disclosure	NOUN
fbem-10889	126	7	and	and	CCONJ
fbem-10889	126	8	audit	audit	NOUN
fbem-10889	126	9	fees[j	fees[j	PROPN
fbem-10889	126	10	]	]	PUNCT
fbem-10889	126	11	.	.	PUNCT
fbem-10889	127	1	auditing	audit	VERB
fbem-10889	127	2	a	a	DET
fbem-10889	127	3	journal	journal	NOUN
fbem-10889	127	4	of	of	ADP
fbem-10889	127	5	practice	practice	NOUN
fbem-10889	127	6	&	&	CCONJ
fbem-10889	127	7	theory	theory	NOUN
fbem-10889	127	8	,	,	PUNCT
fbem-10889	127	9	2006	2006	NUM
fbem-10889	127	10	,	,	PUNCT
fbem-10889	127	11	25	25	NUM
fbem-10889	127	12	no.1:99	no.1:99	PROPN
fbem-10889	127	13	-	-	PUNCT
fbem-10889	127	14	114	114	NUM
fbem-10889	127	15	.	.	PUNCT
fbem-10889	128	1	[	[	X
fbem-10889	128	2	13	13	NUM
fbem-10889	128	3	]	]	PUNCT
fbem-10889	128	4	hogan	hogan	PROPN
fbem-10889	128	5	c	c	PROPN
fbem-10889	128	6	e	e	PROPN
fbem-10889	128	7	,	,	PUNCT
fbem-10889	128	8	wilkins	wilkins	PROPN
fbem-10889	128	9	m	m	PROPN
fbem-10889	128	10	s	s	NOUN
fbem-10889	128	11	.	.	PUNCT
fbem-10889	129	1	evidence	evidence	NOUN
fbem-10889	129	2	on	on	ADP
fbem-10889	129	3	the	the	DET
fbem-10889	129	4	audit	audit	NOUN
fbem-10889	129	5	risk	risk	NOUN
fbem-10889	129	6	model	model	NOUN
fbem-10889	129	7	do	do	AUX
fbem-10889	129	8	auditors	auditor	NOUN
fbem-10889	129	9	increase	increase	VERB
fbem-10889	129	10	audit	audit	NOUN
fbem-10889	129	11	fees	fee	NOUN
fbem-10889	129	12	in	in	ADP
fbem-10889	129	13	the	the	DET
fbem-10889	129	14	presence	presence	NOUN
fbem-10889	129	15	of	of	ADP
fbem-10889	129	16	internal	internal	PROPN
fbem-10889	129	17	control	control	PROPN
fbem-10889	129	18	deficiencies[j	deficiencies[j	PROPN
fbem-10889	129	19	]	]	PUNCT
fbem-10889	129	20	.	.	PUNCT
fbem-10889	130	1	contemporary	contemporary	ADJ
fbem-10889	130	2	accounting	accounting	PROPN
fbem-10889	130	3	research	research	NOUN
fbem-10889	130	4	,	,	PUNCT
fbem-10889	130	5	2008	2008	NUM
fbem-10889	130	6	,	,	PUNCT
fbem-10889	130	7	25	25	NUM
fbem-10889	130	8	no.1:219	no.1:219	NUM
fbem-10889	130	9	-	-	PUNCT
fbem-10889	130	10	242	242	NUM
fbem-10889	130	11	.	.	PUNCT
fbem-10889	131	1	[	[	X
fbem-10889	131	2	14	14	NUM
fbem-10889	131	3	]	]	PUNCT
fbem-10889	131	4	munsif	munsif	VERB
fbem-10889	131	5	v	v	ADP
fbem-10889	131	6	,	,	PUNCT
fbem-10889	131	7	raghunandan	raghunandan	PROPN
fbem-10889	131	8	k	k	PROPN
fbem-10889	131	9	,	,	PUNCT
fbem-10889	131	10	rama	rama	PROPN
fbem-10889	132	1	d	d	PROPN
fbem-10889	132	2	v	v	PROPN
fbem-10889	132	3	,	,	PUNCT
fbem-10889	132	4	et	et	PROPN
fbem-10889	132	5	al	al	PROPN
fbem-10889	132	6	.	.	PROPN
fbem-10889	133	1	audit	audit	NOUN
fbem-10889	133	2	fees	fee	NOUN
fbem-10889	133	3	after	after	ADP
fbem-10889	133	4	remediation	remediation	NOUN
fbem-10889	133	5	of	of	ADP
fbem-10889	133	6	internal	internal	ADJ
fbem-10889	133	7	control	control	PROPN
fbem-10889	133	8	weaknesses[j	weaknesses[j	PROPN
fbem-10889	133	9	]	]	PUNCT
fbem-10889	133	10	.	.	PUNCT
fbem-10889	134	1	accounting	accounting	NOUN
fbem-10889	134	2	horizons	horizon	NOUN
fbem-10889	134	3	,	,	PUNCT
fbem-10889	134	4	2011	2011	NUM
fbem-10889	134	5	,	,	PUNCT
fbem-10889	134	6	25	25	NUM
fbem-10889	134	7	no.1:87	no.1:87	NOUN
fbem-10889	134	8	-	-	SYM
fbem-10889	134	9	105	105	NUM
fbem-10889	134	10	.	.	PUNCT
fbem-10889	135	1	[	[	X
fbem-10889	135	2	15	15	NUM
fbem-10889	135	3	]	]	X
fbem-10889	135	4	renu	renu	PROPN
fbem-10889	135	5	desai	desai	PROPN
fbem-10889	135	6	,	,	PUNCT
fbem-10889	135	7	vikram	vikram	PROPN
fbem-10889	135	8	desai	desai	PROPN
fbem-10889	135	9	,	,	PUNCT
fbem-10889	135	10	vishal	vishal	PROPN
fbem-10889	135	11	munsif	munsif	VERB
fbem-10889	135	12	.	.	PUNCT
fbem-10889	136	1	the	the	DET
fbem-10889	136	2	effect	effect	NOUN
fbem-10889	136	3	of	of	ADP
fbem-10889	136	4	nonaudit	nonaudit	PROPN
fbem-10889	136	5	fees	fee	NOUN
fbem-10889	136	6	and	and	CCONJ
fbem-10889	136	7	family	family	NOUN
fbem-10889	136	8	owned	own	VERB
fbem-10889	136	9	businesses	business	NOUN
fbem-10889	136	10	on	on	ADP
fbem-10889	136	11	earnings	earning	NOUN
fbem-10889	136	12	management	management	NOUN
fbem-10889	136	13	in	in	ADP
fbem-10889	136	14	the	the	DET
fbem-10889	136	15	indian	indian	PROPN
fbem-10889	136	16	industry[j	industry[j	NOUN
fbem-10889	136	17	]	]	PUNCT
fbem-10889	136	18	.	.	PUNCT
fbem-10889	137	1	social	social	ADJ
fbem-10889	137	2	science	science	PROPN
fbem-10889	137	3	electronic	electronic	ADJ
fbem-10889	137	4	publishing	publishing	NOUN
fbem-10889	137	5	,	,	PUNCT
fbem-10889	137	6	2012	2012	NUM
fbem-10889	137	7	..	..	PUNCT
fbem-10889	138	1	[	[	X
fbem-10889	138	2	16	16	NUM
fbem-10889	138	3	]	]	X
fbem-10889	138	4	li	li	PROPN
fbem-10889	138	5	c	c	X
fbem-10889	138	6	,	,	PUNCT
fbem-10889	138	7	raman	raman	NOUN
fbem-10889	138	8	k	k	PROPN
fbem-10889	138	9	k	k	PROPN
fbem-10889	138	10	,	,	PUNCT
fbem-10889	138	11	sun	sun	PROPN
fbem-10889	138	12	l	l	PROPN
fbem-10889	138	13	,	,	PUNCT
fbem-10889	138	14	et	et	PROPN
fbem-10889	138	15	al	al	PROPN
fbem-10889	138	16	.	.	PUNCT
fbem-10889	139	1	the	the	DET
fbem-10889	139	2	sox	sox	PROPN
fbem-10889	139	3	404	404	NUM
fbem-10889	139	4	control	control	NOUN
fbem-10889	139	5	audit	audit	NOUN
fbem-10889	139	6	and	and	CCONJ
fbem-10889	139	7	the	the	DET
fbem-10889	139	8	effectiveness	effectiveness	NOUN
fbem-10889	139	9	of	of	ADP
fbem-10889	139	10	additional	additional	ADJ
fbem-10889	139	11	audit	audit	NOUN
fbem-10889	139	12	effort	effort	NOUN
fbem-10889	139	13	in	in	ADP
fbem-10889	139	14	lowering	lower	VERB
fbem-10889	139	15	the	the	DET
fbem-10889	139	16	risk	risk	NOUN
fbem-10889	139	17	of	of	ADP
fbem-10889	139	18	financial	financial	ADJ
fbem-10889	139	19	misstatements[j	misstatements[j	PROPN
fbem-10889	139	20	]	]	PUNCT
fbem-10889	139	21	.	.	PUNCT
fbem-10889	140	1	review	review	NOUN
fbem-10889	140	2	of	of	ADP
fbem-10889	140	3	quantitative	quantitative	ADJ
fbem-10889	140	4	finance	finance	NOUN
fbem-10889	140	5	and	and	CCONJ
fbem-10889	140	6	accounting	accounting	NOUN
fbem-10889	140	7	,	,	PUNCT
fbem-10889	140	8	2019:1	2019:1	NUM
fbem-10889	140	9	-	-	SYM
fbem-10889	140	10	29	29	NUM
fbem-10889	140	11	.	.	PUNCT
fbem-10889	141	1	[	[	X
fbem-10889	141	2	17	17	NUM
fbem-10889	141	3	]	]	X
fbem-10889	141	4	yuedong	yuedong	PROPN
fbem-10889	141	5	li	li	PROPN
fbem-10889	141	6	,	,	PUNCT
fbem-10889	141	7	dong	dong	PROPN
fbem-10889	141	8	zhang&weiwei	zhang&weiwei	PROPN
fbem-10889	142	1	liu	liu	PROPN
fbem-10889	142	2	.	.	PUNCT
fbem-10889	143	1	internal	internal	ADJ
fbem-10889	143	2	control	control	NOUN
fbem-10889	143	3	of	of	ADP
fbem-10889	143	4	major	major	ADJ
fbem-10889	143	5	defects	defect	NOUN
fbem-10889	143	6	,	,	PUNCT
fbem-10889	143	7	property	property	NOUN
fbem-10889	143	8	right	right	ADJ
fbem-10889	143	9	nature	nature	NOUN
fbem-10889	143	10	and	and	CCONJ
fbem-10889	143	11	audit	audit	NOUN
fbem-10889	143	12	pricing	pricing	NOUN
fbem-10889	144	1	[	[	X
fbem-10889	144	2	j	j	X
fbem-10889	144	3	]	]	X
fbem-10889	144	4	.	.	PUNCT
fbem-10889	145	1	audit	audit	NOUN
fbem-10889	145	2	research	research	NOUN
fbem-10889	145	3	,	,	PUNCT
fbem-10889	145	4	2014	2014	NUM
fbem-10889	145	5	no.2:45	no.2:45	NOUN
fbem-10889	145	6	-	-	PUNCT
fbem-10889	145	7	52	52	NUM
fbem-10889	145	8	.	.	PUNCT
fbem-10889	146	1	[	[	X
fbem-10889	146	2	18	18	NUM
fbem-10889	146	3	]	]	X
fbem-10889	146	4	jianxin	jianxin	PROPN
fbem-10889	146	5	cao	cao	PROPN
fbem-10889	146	6	,	,	PUNCT
fbem-10889	146	7	zhiyu	zhiyu	PROPN
fbem-10889	146	8	chen	chen	PROPN
fbem-10889	146	9	.	.	PUNCT
fbem-10889	147	1	study	study	NOUN
fbem-10889	147	2	of	of	ADP
fbem-10889	147	3	the	the	DET
fbem-10889	147	4	correlation	correlation	NOUN
fbem-10889	147	5	of	of	ADP
fbem-10889	147	6	internal	internal	ADJ
fbem-10889	147	7	control	control	NOUN
fbem-10889	147	8	and	and	CCONJ
fbem-10889	147	9	audit	audit	NOUN
fbem-10889	147	10	costs	cost	NOUN
fbem-10889	147	11	[	[	X
fbem-10889	147	12	j	j	X
fbem-10889	147	13	]	]	X
fbem-10889	147	14	.	.	PUNCT
fbem-10889	148	1	accounting	accounting	NOUN
fbem-10889	148	2	communication,2011	communication,2011	PROPN
fbem-10889	148	3	no.6:56	no.6:56	PROPN
fbem-10889	148	4	-	-	NOUN
fbem-10889	148	5	58	58	NUM
fbem-10889	148	6	.	.	PUNCT
fbem-10889	149	1	[	[	X
fbem-10889	149	2	19	19	NUM
fbem-10889	149	3	]	]	X
fbem-10889	149	4	wangfeng	wangfeng	PROPN
fbem-10889	149	5	zhang	zhang	PROPN
fbem-10889	149	6	,	,	PUNCT
fbem-10889	149	7	zhaoguo	zhaoguo	PROPN
fbem-10889	149	8	zhang	zhang	PROPN
fbem-10889	149	9	,	,	PUNCT
fbem-10889	149	10	qingxiang	qingxiang	PROPN
fbem-10889	149	11	yang	yang	PROPN
fbem-10889	149	12	.	.	PUNCT
fbem-10889	149	13	internal	internal	ADJ
fbem-10889	149	14	control	control	NOUN
fbem-10889	149	15	and	and	CCONJ
fbem-10889	149	16	audit	audit	NOUN
fbem-10889	149	17	pricing	pricing	NOUN
fbem-10889	149	18	research	research	NOUN
fbem-10889	149	19	—	—	PUNCT
fbem-10889	149	20	—	—	PUNCT
fbem-10889	149	21	based	base	VERB
fbem-10889	149	22	on	on	ADP
fbem-10889	149	23	the	the	DET
fbem-10889	149	24	empirical	empirical	ADJ
fbem-10889	149	25	evidence	evidence	NOUN
fbem-10889	149	26	of	of	ADP
fbem-10889	149	27	chinese	chinese	ADJ
fbem-10889	149	28	listed	list	VERB
fbem-10889	149	29	companies	company	NOUN
fbem-10889	149	30	[	[	X
fbem-10889	149	31	j	j	X
fbem-10889	149	32	]	]	X
fbem-10889	149	33	.	.	PUNCT
fbem-10889	150	1	audit	audit	NOUN
fbem-10889	150	2	research	research	NOUN
fbem-10889	150	3	,	,	PUNCT
fbem-10889	150	4	2011	2011	NUM
fbem-10889	150	5	no.5:65	no.5:65	PROPN
fbem-10889	150	6	-	-	PUNCT
fbem-10889	150	7	72	72	NUM
fbem-10889	150	8	.	.	PUNCT
fbem-10889	151	1	[	[	X
fbem-10889	151	2	20	20	NUM
fbem-10889	151	3	]	]	SYM
fbem-10889	151	4	yixia	yixia	PROPN
fbem-10889	151	5	zhang	zhang	PROPN
fbem-10889	151	6	.	.	PUNCT
fbem-10889	152	1	influactors	influactor	NOUN
fbem-10889	152	2	of	of	ADP
fbem-10889	152	3	internal	internal	ADJ
fbem-10889	152	4	control	control	NOUN
fbem-10889	152	5	audit	audit	NOUN
fbem-10889	152	6	charges	charge	NOUN
fbem-10889	152	7	of	of	ADP
fbem-10889	152	8	financial	financial	ADJ
fbem-10889	152	9	reporting	reporting	NOUN
fbem-10889	152	10	—	—	PUNCT
fbem-10889	152	11	—	—	PUNCT
fbem-10889	152	12	based	base	VERB
fbem-10889	152	13	on	on	ADP
fbem-10889	152	14	the	the	DET
fbem-10889	152	15	empirical	empirical	ADJ
fbem-10889	152	16	study	study	NOUN
fbem-10889	152	17	of	of	ADP
fbem-10889	152	18	chinese	chinese	ADJ
fbem-10889	152	19	mainland	mainland	NOUN
fbem-10889	152	20	listed	list	VERB
fbem-10889	152	21	companies	company	NOUN
fbem-10889	152	22	in	in	ADP
fbem-10889	152	23	the	the	DET
fbem-10889	152	24	united	united	PROPN
fbem-10889	152	25	states	states	PROPN
fbem-10889	152	26	[	[	X
fbem-10889	152	27	j	j	X
fbem-10889	152	28	]	]	X
fbem-10889	152	29	.	.	PUNCT
fbem-10889	153	1	accounting	accounting	NOUN
fbem-10889	153	2	study	study	NOUN
fbem-10889	153	3	,	,	PUNCT
fbem-10889	153	4	2011	2011	NUM
fbem-10889	153	5	no.12:70	no.12:70	PROPN
fbem-10889	153	6	-	-	PUNCT
fbem-10889	153	7	77	77	NUM
fbem-10889	153	8	.	.	PUNCT
fbem-10889	154	1	[	[	X
fbem-10889	154	2	21	21	NUM
fbem-10889	154	3	]	]	X
fbem-10889	154	4	ziwei	ziwei	PROPN
fbem-10889	154	5	liu	liu	PROPN
fbem-10889	154	6	,	,	PUNCT
fbem-10889	154	7	zhijie	zhijie	PROPN
fbem-10889	154	8	xia	xia	PROPN
fbem-10889	154	9	.	.	PUNCT
fbem-10889	155	1	study	study	NOUN
fbem-10889	155	2	on	on	ADP
fbem-10889	155	3	the	the	DET
fbem-10889	155	4	influence	influence	NOUN
fbem-10889	155	5	of	of	ADP
fbem-10889	155	6	internal	internal	ADJ
fbem-10889	155	7	control	control	NOUN
fbem-10889	155	8	quality	quality	NOUN
fbem-10889	155	9	on	on	ADP
fbem-10889	155	10	audit	audit	NOUN
fbem-10889	155	11	pricing	pricing	NOUN
fbem-10889	156	1	[	[	X
fbem-10889	156	2	j	j	X
fbem-10889	156	3	]	]	X
fbem-10889	156	4	.	.	PUNCT
fbem-10889	157	1	china	china	PROPN
fbem-10889	157	2	's	's	PART
fbem-10889	157	3	collective	collective	ADJ
fbem-10889	157	4	economy,2018	economy,2018	NOUN
fbem-10889	157	5	no.33:47	no.33:47	NOUN
fbem-10889	157	6	-	-	SYM
fbem-10889	157	7	49	49	NUM
fbem-10889	157	8	.	.	PUNCT
fbem-10889	158	1	[	[	X
fbem-10889	158	2	22	22	NUM
fbem-10889	158	3	]	]	X
fbem-10889	158	4	mock	mock	ADJ
fbem-10889	158	5	tj	tj	NOUN
fbem-10889	158	6	.	.	PROPN
fbem-10889	158	7	,wright	,wright	PUNCT
fbem-10889	159	1	a.an	a.an	DET
fbem-10889	159	2	exploratory	exploratory	ADJ
fbem-10889	159	3	study	study	NOUN
fbem-10889	159	4	of	of	ADP
fbem-10889	159	5	auditor	auditor	PROPN
fbem-10889	159	6	evidential	evidential	ADJ
fbem-10889	159	7	planning	planning	NOUN
fbem-10889	159	8	judgements[j].auditinga	judgements[j].auditinga	PROPN
fbem-10889	159	9	journal	journal	NOUN
fbem-10889	159	10	of	of	ADP
fbem-10889	159	11	practice	practice	NOUN
fbem-10889	159	12	and	and	CCONJ
fbem-10889	159	13	theory,1993,12	theory,1993,12	PROPN
fbem-10889	159	14	no.3:39	no.3:39	PROPN
fbem-10889	159	15	-	-	PUNCT
fbem-10889	159	16	61	61	NUM
fbem-10889	159	17	.	.	PUNCT
fbem-10889	160	1	[	[	X
fbem-10889	160	2	23	23	NUM
fbem-10889	160	3	]	]	X
fbem-10889	160	4	felix	felix	NOUN
fbem-10889	160	5	,	,	PUNCT
fbem-10889	160	6	jr	jr	PROPN
fbem-10889	160	7	w	w	PROPN
fbem-10889	160	8	l	l	PROPN
fbem-10889	160	9	,	,	PUNCT
fbem-10889	160	10	gramling	gramle	VERB
fbem-10889	160	11	a	a	DET
fbem-10889	160	12	a	a	NOUN
fbem-10889	160	13	,	,	PUNCT
fbem-10889	160	14	maletta	maletta	PROPN
fbem-10889	160	15	m	m	PROPN
fbem-10889	160	16	j.	j.	PROPN
fbem-10889	160	17	the	the	DET
fbem-10889	160	18	contribution	contribution	NOUN
fbem-10889	160	19	of	of	ADP
fbem-10889	160	20	internal	internal	ADJ
fbem-10889	160	21	audit	audit	NOUN
fbem-10889	160	22	as	as	ADP
fbem-10889	160	23	a	a	DET
fbem-10889	160	24	determinant	determinant	NOUN
fbem-10889	160	25	of	of	ADP
fbem-10889	160	26	external	external	ADJ
fbem-10889	160	27	audit	audit	NOUN
fbem-10889	160	28	fees	fee	NOUN
fbem-10889	160	29	and	and	CCONJ
fbem-10889	160	30	factors	factor	NOUN
fbem-10889	160	31	influencing	influence	VERB
fbem-10889	160	32	this	this	DET
fbem-10889	160	33	contribution[j	contribution[j	PROPN
fbem-10889	160	34	]	]	PUNCT
fbem-10889	160	35	.	.	PUNCT
fbem-10889	161	1	journal	journal	PROPN
fbem-10889	161	2	of	of	ADP
fbem-10889	161	3	accounting	accounting	NOUN
fbem-10889	161	4	research	research	NOUN
fbem-10889	161	5	,	,	PUNCT
fbem-10889	161	6	2001	2001	NUM
fbem-10889	161	7	,	,	PUNCT
fbem-10889	161	8	39	39	NUM
fbem-10889	161	9	no.3	no.3	NOUN
fbem-10889	161	10	:	:	PUNCT
fbem-10889	161	11	513	513	NUM
fbem-10889	161	12	-	-	SYM
fbem-10889	161	13	534	534	NUM
fbem-10889	161	14	.	.	PUNCT
fbem-10889	162	1	[	[	X
fbem-10889	162	2	24	24	NUM
fbem-10889	162	3	]	]	X
fbem-10889	162	4	heping	heping	PROPN
fbem-10889	162	5	yao	yao	PROPN
fbem-10889	162	6	,	,	PUNCT
fbem-10889	162	7	yue	yue	PROPN
fbem-10889	162	8	huang	huang	PROPN
fbem-10889	162	9	,	,	PUNCT
fbem-10889	162	10	yujun	yujun	PROPN
fbem-10889	162	11	dong	dong	PROPN
fbem-10889	162	12	,	,	PUNCT
fbem-10889	162	13	yongjun	yongjun	PROPN
fbem-10889	162	14	lin	lin	PROPN
fbem-10889	162	15	.	.	PUNCT
fbem-10889	163	1	internal	internal	ADJ
fbem-10889	163	2	control	control	NOUN
fbem-10889	163	3	defect	defect	NOUN
fbem-10889	163	4	disclosure	disclosure	NOUN
fbem-10889	163	5	and	and	CCONJ
fbem-10889	163	6	audit	audit	NOUN
fbem-10889	163	7	costs	cost	NOUN
fbem-10889	163	8	[	[	X
fbem-10889	163	9	j	j	X
fbem-10889	163	10	]	]	X
fbem-10889	163	11	.	.	PUNCT
fbem-10889	164	1	monthly	monthly	ADJ
fbem-10889	164	2	journal	journal	NOUN
fbem-10889	164	3	of	of	ADP
fbem-10889	164	4	accounting,2015	accounting,2015	PROPN
fbem-10889	164	5	no.36:84	no.36:84	PROPN
fbem-10889	164	6	-	-	SYM
fbem-10889	164	7	87	87	NUM
fbem-10889	164	8	.	.	PUNCT