id	sid	tid	token	lemma	pos
fbem-2415	1	1	frontiers	frontier	NOUN
fbem-2415	1	2	in	in	ADP
fbem-2415	1	3	business	business	NOUN
fbem-2415	1	4	,	,	PUNCT
fbem-2415	1	5	economics	economic	NOUN
fbem-2415	1	6	and	and	CCONJ
fbem-2415	1	7	management	management	NOUN
fbem-2415	1	8	issn	issn	PROPN
fbem-2415	1	9	:	:	PUNCT
fbem-2415	1	10	2766	2766	NUM
fbem-2415	1	11	-	-	PUNCT
fbem-2415	1	12	824x	824x	NUM
fbem-2415	1	13	|	|	ADJ
fbem-2415	1	14	vol	vol	NOUN
fbem-2415	1	15	.	.	PROPN
fbem-2415	2	1	6	6	NUM
fbem-2415	2	2	,	,	PUNCT
fbem-2415	2	3	no	no	INTJ
fbem-2415	2	4	.	.	NOUN
fbem-2415	2	5	1	1	NUM
fbem-2415	2	6	,	,	PUNCT
fbem-2415	2	7	2022	2022	NUM
fbem-2415	2	8	174	174	NUM
fbem-2415	2	9	the	the	DET
fbem-2415	2	10	impact	impact	NOUN
fbem-2415	2	11	of	of	ADP
fbem-2415	2	12	sarbanes‐oxley	sarbanes‐oxley	NOUN
fbem-2415	2	13	on	on	ADP
fbem-2415	2	14	auditing	audit	VERB
fbem-2415	2	15	yue	yue	PROPN
fbem-2415	2	16	wang	wang	PROPN
fbem-2415	2	17	school	school	PROPN
fbem-2415	2	18	of	of	ADP
fbem-2415	2	19	management	management	NOUN
fbem-2415	2	20	,	,	PUNCT
fbem-2415	2	21	northwest	northwest	PROPN
fbem-2415	2	22	university	university	PROPN
fbem-2415	2	23	of	of	ADP
fbem-2415	2	24	political	political	ADJ
fbem-2415	2	25	science	science	NOUN
fbem-2415	2	26	and	and	CCONJ
fbem-2415	2	27	law	law	NOUN
fbem-2415	2	28	,	,	PUNCT
fbem-2415	2	29	xi	xi	ADP
fbem-2415	2	30	'	'	PUNCT
fbem-2415	2	31	an	an	DET
fbem-2415	2	32	710122	710122	NUM
fbem-2415	3	1	,	,	PUNCT
fbem-2415	3	2	china	china	PROPN
fbem-2415	3	3	abstract	abstract	NOUN
fbem-2415	3	4	:	:	PUNCT
fbem-2415	3	5	the	the	DET
fbem-2415	3	6	sarbanes	sarbanes	PROPN
fbem-2415	3	7	-	-	PUNCT
fbem-2415	3	8	oxley	oxley	ADJ
fbem-2415	3	9	act	act	NOUN
fbem-2415	3	10	has	have	AUX
fbem-2415	3	11	imposed	impose	VERB
fbem-2415	3	12	a	a	DET
fbem-2415	3	13	very	very	ADV
fbem-2415	3	14	large	large	ADJ
fbem-2415	3	15	number	number	NOUN
fbem-2415	3	16	of	of	ADP
fbem-2415	3	17	compliance	compliance	NOUN
fbem-2415	3	18	requirements	requirement	NOUN
fbem-2415	3	19	on	on	ADP
fbem-2415	3	20	public	public	ADJ
fbem-2415	3	21	companies	company	NOUN
fbem-2415	3	22	in	in	ADP
fbem-2415	3	23	the	the	DET
fbem-2415	3	24	united	united	PROPN
fbem-2415	3	25	states	states	PROPN
fbem-2415	3	26	and	and	CCONJ
fbem-2415	3	27	has	have	AUX
fbem-2415	3	28	had	have	VERB
fbem-2415	3	29	a	a	DET
fbem-2415	3	30	non	non	ADJ
fbem-2415	3	31	-	-	ADJ
fbem-2415	3	32	negligible	negligible	ADJ
fbem-2415	3	33	effect	effect	NOUN
fbem-2415	3	34	on	on	ADP
fbem-2415	3	35	the	the	DET
fbem-2415	3	36	rest	rest	NOUN
fbem-2415	3	37	of	of	ADP
fbem-2415	3	38	the	the	DET
fbem-2415	3	39	world	world	NOUN
fbem-2415	3	40	,	,	PUNCT
fbem-2415	3	41	promoting	promote	VERB
fbem-2415	3	42	the	the	DET
fbem-2415	3	43	progressive	progressive	ADJ
fbem-2415	3	44	development	development	NOUN
fbem-2415	3	45	of	of	ADP
fbem-2415	3	46	internal	internal	ADJ
fbem-2415	3	47	controls	control	NOUN
fbem-2415	3	48	in	in	ADP
fbem-2415	3	49	companies	company	NOUN
fbem-2415	3	50	around	around	ADP
fbem-2415	3	51	the	the	DET
fbem-2415	3	52	world	world	NOUN
fbem-2415	3	53	,	,	PUNCT
fbem-2415	3	54	while	while	SCONJ
fbem-2415	3	55	also	also	ADV
fbem-2415	3	56	imposing	impose	VERB
fbem-2415	3	57	more	more	ADV
fbem-2415	3	58	stringent	stringent	ADJ
fbem-2415	3	59	requirements	requirement	NOUN
fbem-2415	3	60	on	on	ADP
fbem-2415	3	61	cpa	cpa	NOUN
fbem-2415	3	62	’s	’s	NOUN
fbem-2415	3	63	as	as	ADV
fbem-2415	3	64	well	well	ADV
fbem-2415	3	65	.	.	PUNCT
fbem-2415	4	1	keywords	keyword	NOUN
fbem-2415	4	2	:	:	PUNCT
fbem-2415	4	3	the	the	DET
fbem-2415	4	4	sarbanes	sarbanes	PROPN
fbem-2415	4	5	-	-	PUNCT
fbem-2415	4	6	oxley	oxley	PROPN
fbem-2415	4	7	act	act	PROPN
fbem-2415	4	8	,	,	PUNCT
fbem-2415	4	9	internal	internal	ADJ
fbem-2415	4	10	audit	audit	NOUN
fbem-2415	4	11	,	,	PUNCT
fbem-2415	4	12	cpa	cpa	NOUN
fbem-2415	4	13	audit	audit	NOUN
fbem-2415	4	14	.	.	PUNCT
fbem-2415	5	1	1	1	X
fbem-2415	5	2	.	.	X
fbem-2415	5	3	introduction	introduction	NOUN
fbem-2415	5	4	the	the	DET
fbem-2415	5	5	sarbanes	sarbanes	PROPN
fbem-2415	5	6	-	-	PUNCT
fbem-2415	5	7	oxley	oxley	ADJ
fbem-2415	5	8	act	act	NOUN
fbem-2415	5	9	(	(	PUNCT
fbem-2415	5	10	"	"	PUNCT
fbem-2415	5	11	sox	sox	X
fbem-2415	5	12	"	"	PUNCT
fbem-2415	5	13	)	)	PUNCT
fbem-2415	5	14	,	,	PUNCT
fbem-2415	5	15	or	or	CCONJ
fbem-2415	5	16	the	the	DET
fbem-2415	5	17	public	public	ADJ
fbem-2415	5	18	company	company	NOUN
fbem-2415	5	19	accounting	accounting	NOUN
fbem-2415	5	20	reform	reform	NOUN
fbem-2415	5	21	and	and	CCONJ
fbem-2415	5	22	investor	investor	NOUN
fbem-2415	5	23	protection	protection	PROPN
fbem-2415	5	24	act	act	NOUN
fbem-2415	5	25	of	of	ADP
fbem-2415	5	26	2002	2002	NUM
fbem-2415	5	27	,	,	PUNCT
fbem-2415	5	28	was	be	AUX
fbem-2415	5	29	introduced	introduce	VERB
fbem-2415	5	30	by	by	ADP
fbem-2415	5	31	senate	senate	PROPN
fbem-2415	5	32	banking	banking	PROPN
fbem-2415	5	33	committee	committee	PROPN
fbem-2415	5	34	chairman	chairman	NOUN
fbem-2415	5	35	sarbanes	sarbanes	PROPN
fbem-2415	5	36	and	and	CCONJ
fbem-2415	5	37	house	house	PROPN
fbem-2415	5	38	financial	financial	PROPN
fbem-2415	5	39	services	services	PROPN
fbem-2415	5	40	committee	committee	PROPN
fbem-2415	5	41	chairman	chairman	NOUN
fbem-2415	5	42	oxley[1].sox	oxley[1].sox	PROPN
fbem-2415	5	43	builds	build	VERB
fbem-2415	5	44	on	on	ADP
fbem-2415	5	45	the	the	DET
fbem-2415	5	46	us	us	PROPN
fbem-2415	5	47	securities	securities	PROPN
fbem-2415	5	48	act	act	NOUN
fbem-2415	5	49	of	of	ADP
fbem-2415	5	50	1933	1933	NUM
fbem-2415	5	51	and	and	CCONJ
fbem-2415	5	52	the	the	DET
fbem-2415	5	53	securities	securities	PROPN
fbem-2415	5	54	exchange	exchange	PROPN
fbem-2415	5	55	act	act	NOUN
fbem-2415	5	56	of	of	ADP
fbem-2415	5	57	1934	1934	NUM
fbem-2415	5	58	and	and	CCONJ
fbem-2415	5	59	is	be	AUX
fbem-2415	5	60	designed	design	VERB
fbem-2415	5	61	to	to	PART
fbem-2415	5	62	better	well	ADV
fbem-2415	5	63	reflect	reflect	VERB
fbem-2415	5	64	the	the	DET
fbem-2415	5	65	state	state	NOUN
fbem-2415	5	66	of	of	ADP
fbem-2415	5	67	society	society	NOUN
fbem-2415	5	68	's	's	PART
fbem-2415	5	69	capital	capital	NOUN
fbem-2415	5	70	markets	market	NOUN
fbem-2415	5	71	the	the	DET
fbem-2415	5	72	sox	sox	PROPN
fbem-2415	5	73	act	act	NOUN
fbem-2415	5	74	is	be	AUX
fbem-2415	5	75	based	base	VERB
fbem-2415	5	76	on	on	ADP
fbem-2415	5	77	the	the	DET
fbem-2415	5	78	us	us	PROPN
fbem-2415	5	79	securities	securities	PROPN
fbem-2415	5	80	act	act	NOUN
fbem-2415	5	81	of	of	ADP
fbem-2415	5	82	1933	1933	NUM
fbem-2415	5	83	and	and	CCONJ
fbem-2415	5	84	the	the	DET
fbem-2415	5	85	securities	securities	PROPN
fbem-2415	5	86	exchange	exchange	PROPN
fbem-2415	5	87	act	act	NOUN
fbem-2415	5	88	of	of	ADP
fbem-2415	5	89	1934	1934	NUM
fbem-2415	5	90	,	,	PUNCT
fbem-2415	5	91	with	with	SCONJ
fbem-2415	5	92	innovative	innovative	ADJ
fbem-2415	5	93	changes	change	NOUN
fbem-2415	5	94	to	to	PART
fbem-2415	5	95	better	well	ADV
fbem-2415	5	96	reflect	reflect	VERB
fbem-2415	5	97	the	the	DET
fbem-2415	5	98	state	state	NOUN
fbem-2415	5	99	of	of	ADP
fbem-2415	5	100	the	the	DET
fbem-2415	5	101	social	social	ADJ
fbem-2415	5	102	capital	capital	NOUN
fbem-2415	5	103	markets	market	NOUN
fbem-2415	5	104	.	.	PUNCT
fbem-2415	6	1	this	this	DET
fbem-2415	6	2	act	act	NOUN
fbem-2415	6	3	imposes	impose	VERB
fbem-2415	6	4	a	a	DET
fbem-2415	6	5	very	very	ADV
fbem-2415	6	6	large	large	ADJ
fbem-2415	6	7	number	number	NOUN
fbem-2415	6	8	of	of	ADP
fbem-2415	6	9	compliance	compliance	NOUN
fbem-2415	6	10	requirements	requirement	NOUN
fbem-2415	6	11	on	on	ADP
fbem-2415	6	12	listed	list	VERB
fbem-2415	6	13	companies	company	NOUN
fbem-2415	6	14	in	in	ADP
fbem-2415	6	15	the	the	DET
fbem-2415	6	16	us	us	PROPN
fbem-2415	6	17	,	,	PUNCT
fbem-2415	6	18	increasing	increase	VERB
fbem-2415	6	19	the	the	DET
fbem-2415	6	20	board	board	NOUN
fbem-2415	6	21	of	of	ADP
fbem-2415	6	22	directors	director	NOUN
fbem-2415	6	23	'	'	PART
fbem-2415	6	24	supervision	supervision	NOUN
fbem-2415	6	25	of	of	ADP
fbem-2415	6	26	the	the	DET
fbem-2415	6	27	company	company	NOUN
fbem-2415	6	28	's	's	PART
fbem-2415	6	29	internal	internal	ADJ
fbem-2415	6	30	affairs	affair	NOUN
fbem-2415	6	31	and	and	CCONJ
fbem-2415	6	32	management	management	NOUN
fbem-2415	6	33	's	's	PART
fbem-2415	6	34	responsibility	responsibility	NOUN
fbem-2415	6	35	for	for	ADP
fbem-2415	6	36	the	the	DET
fbem-2415	6	37	company	company	NOUN
fbem-2415	6	38	's	's	PART
fbem-2415	6	39	internal	internal	ADJ
fbem-2415	6	40	affairs	affair	NOUN
fbem-2415	6	41	,	,	PUNCT
fbem-2415	6	42	as	as	ADV
fbem-2415	6	43	well	well	ADV
fbem-2415	6	44	as	as	ADP
fbem-2415	6	45	enhancing	enhance	VERB
fbem-2415	6	46	the	the	DET
fbem-2415	6	47	difficulty	difficulty	NOUN
fbem-2415	6	48	of	of	ADP
fbem-2415	6	49	listing	list	VERB
fbem-2415	6	50	in	in	ADP
fbem-2415	6	51	the	the	DET
fbem-2415	6	52	us	us	PROPN
fbem-2415	6	53	for	for	ADP
fbem-2415	6	54	other	other	ADJ
fbem-2415	6	55	companies	company	NOUN
fbem-2415	6	56	wishing	wish	VERB
fbem-2415	6	57	to	to	PART
fbem-2415	6	58	go	go	VERB
fbem-2415	6	59	public	public	ADJ
fbem-2415	6	60	,	,	PUNCT
fbem-2415	6	61	and	and	CCONJ
fbem-2415	6	62	to	to	ADP
fbem-2415	6	63	a	a	DET
fbem-2415	6	64	certain	certain	ADJ
fbem-2415	6	65	extent	extent	NOUN
fbem-2415	6	66	safeguarding	safeguard	VERB
fbem-2415	6	67	the	the	DET
fbem-2415	6	68	stability	stability	NOUN
fbem-2415	6	69	of	of	ADP
fbem-2415	6	70	the	the	DET
fbem-2415	6	71	us	us	PROPN
fbem-2415	6	72	economy	economy	NOUN
fbem-2415	6	73	;	;	PUNCT
fbem-2415	6	74	and	and	CCONJ
fbem-2415	6	75	obliges	oblige	VERB
fbem-2415	6	76	listed	list	VERB
fbem-2415	6	77	companies	company	NOUN
fbem-2415	6	78	to	to	PART
fbem-2415	6	79	consider	consider	VERB
fbem-2415	6	80	the	the	DET
fbem-2415	6	81	various	various	ADJ
fbem-2415	6	82	risks	risk	NOUN
fbem-2415	6	83	within	within	ADP
fbem-2415	6	84	the	the	DET
fbem-2415	6	85	company	company	NOUN
fbem-2415	6	86	,	,	PUNCT
fbem-2415	6	87	strengthen	strengthen	VERB
fbem-2415	6	88	the	the	DET
fbem-2415	6	89	governance	governance	NOUN
fbem-2415	6	90	of	of	ADP
fbem-2415	6	91	the	the	DET
fbem-2415	6	92	company	company	NOUN
fbem-2415	6	93	and	and	CCONJ
fbem-2415	6	94	create	create	VERB
fbem-2415	6	95	a	a	DET
fbem-2415	6	96	good	good	ADJ
fbem-2415	6	97	corporate	corporate	ADJ
fbem-2415	6	98	environment	environment	NOUN
fbem-2415	6	99	and	and	CCONJ
fbem-2415	6	100	market	market	NOUN
fbem-2415	6	101	atmosphere	atmosphere	NOUN
fbem-2415	6	102	.	.	PUNCT
fbem-2415	7	1	it	it	PRON
fbem-2415	7	2	has	have	AUX
fbem-2415	7	3	also	also	ADV
fbem-2415	7	4	brought	bring	VERB
fbem-2415	7	5	about	about	ADP
fbem-2415	7	6	a	a	DET
fbem-2415	7	7	non	non	ADJ
fbem-2415	7	8	-	-	ADJ
fbem-2415	7	9	negligible	negligible	ADJ
fbem-2415	7	10	effect	effect	NOUN
fbem-2415	7	11	on	on	ADP
fbem-2415	7	12	other	other	ADJ
fbem-2415	7	13	countries	country	NOUN
fbem-2415	7	14	around	around	ADP
fbem-2415	7	15	the	the	DET
fbem-2415	7	16	world	world	NOUN
fbem-2415	7	17	,	,	PUNCT
fbem-2415	7	18	and	and	CCONJ
fbem-2415	7	19	internal	internal	ADJ
fbem-2415	7	20	control	control	NOUN
fbem-2415	7	21	has	have	AUX
fbem-2415	7	22	gradually	gradually	ADV
fbem-2415	7	23	developed	develop	VERB
fbem-2415	7	24	in	in	ADP
fbem-2415	7	25	global	global	ADJ
fbem-2415	7	26	enterprises	enterprise	NOUN
fbem-2415	7	27	.	.	PUNCT
fbem-2415	8	1	as	as	SCONJ
fbem-2415	8	2	the	the	DET
fbem-2415	8	3	sarbanes	sarbanes	PROPN
fbem-2415	8	4	-	-	PUNCT
fbem-2415	8	5	oxley	oxley	ADJ
fbem-2415	8	6	act	act	NOUN
fbem-2415	8	7	has	have	AUX
fbem-2415	8	8	been	be	AUX
fbem-2415	8	9	a	a	DET
fbem-2415	8	10	milestone	milestone	NOUN
fbem-2415	8	11	in	in	ADP
fbem-2415	8	12	corporate	corporate	ADJ
fbem-2415	8	13	governance	governance	NOUN
fbem-2415	8	14	and	and	CCONJ
fbem-2415	8	15	supervision	supervision	NOUN
fbem-2415	8	16	,	,	PUNCT
fbem-2415	8	17	scholars	scholar	NOUN
fbem-2415	8	18	at	at	ADP
fbem-2415	8	19	home	home	ADV
fbem-2415	8	20	and	and	CCONJ
fbem-2415	8	21	abroad	abroad	ADV
fbem-2415	8	22	have	have	AUX
fbem-2415	8	23	referred	refer	VERB
fbem-2415	8	24	to	to	ADP
fbem-2415	8	25	the	the	DET
fbem-2415	8	26	period	period	NOUN
fbem-2415	8	27	after	after	ADP
fbem-2415	8	28	the	the	DET
fbem-2415	8	29	act	act	NOUN
fbem-2415	8	30	as	as	ADP
fbem-2415	8	31	the	the	DET
fbem-2415	8	32	"	"	PUNCT
fbem-2415	8	33	post	post	ADJ
fbem-2415	8	34	-	-	ADJ
fbem-2415	8	35	sarbanesoxley	sarbanesoxley	ADJ
fbem-2415	8	36	era"[2	era"[2	NOUN
fbem-2415	8	37	]	]	X
fbem-2415	8	38	.	.	PUNCT
fbem-2415	9	1	since	since	SCONJ
fbem-2415	9	2	the	the	DET
fbem-2415	9	3	late	late	ADJ
fbem-2415	9	4	1990s	1990	NOUN
fbem-2415	9	5	,	,	PUNCT
fbem-2415	9	6	china	china	PROPN
fbem-2415	9	7	's	's	PART
fbem-2415	9	8	ministry	ministry	PROPN
fbem-2415	9	9	of	of	ADP
fbem-2415	9	10	finance	finance	PROPN
fbem-2415	9	11	has	have	AUX
fbem-2415	9	12	promulgated	promulgate	VERB
fbem-2415	9	13	the	the	DET
fbem-2415	9	14	basic	basic	ADJ
fbem-2415	9	15	standards	standard	NOUN
fbem-2415	9	16	of	of	ADP
fbem-2415	9	17	internal	internal	ADJ
fbem-2415	9	18	control	control	NOUN
fbem-2415	9	19	and	and	CCONJ
fbem-2415	9	20	a	a	DET
fbem-2415	9	21	series	series	NOUN
fbem-2415	9	22	of	of	ADP
fbem-2415	9	23	specific	specific	ADJ
fbem-2415	9	24	standards	standard	NOUN
fbem-2415	9	25	.	.	PUNCT
fbem-2415	10	1	it	it	PRON
fbem-2415	10	2	should	should	AUX
fbem-2415	10	3	be	be	AUX
fbem-2415	10	4	said	say	VERB
fbem-2415	10	5	that	that	SCONJ
fbem-2415	10	6	the	the	DET
fbem-2415	10	7	successive	successive	ADJ
fbem-2415	10	8	introduction	introduction	NOUN
fbem-2415	10	9	of	of	ADP
fbem-2415	10	10	these	these	DET
fbem-2415	10	11	standards	standard	NOUN
fbem-2415	10	12	has	have	AUX
fbem-2415	10	13	played	play	VERB
fbem-2415	10	14	a	a	DET
fbem-2415	10	15	certain	certain	ADJ
fbem-2415	10	16	role	role	NOUN
fbem-2415	10	17	in	in	ADP
fbem-2415	10	18	strengthening	strengthen	VERB
fbem-2415	10	19	the	the	DET
fbem-2415	10	20	construction	construction	NOUN
fbem-2415	10	21	of	of	ADP
fbem-2415	10	22	internal	internal	ADJ
fbem-2415	10	23	control	control	NOUN
fbem-2415	10	24	and	and	CCONJ
fbem-2415	10	25	improving	improve	VERB
fbem-2415	10	26	the	the	DET
fbem-2415	10	27	management	management	NOUN
fbem-2415	10	28	mechanism	mechanism	NOUN
fbem-2415	10	29	of	of	ADP
fbem-2415	10	30	enterprises	enterprise	NOUN
fbem-2415	10	31	in	in	ADP
fbem-2415	10	32	china	china	PROPN
fbem-2415	10	33	.	.	PUNCT
fbem-2415	11	1	however	however	ADV
fbem-2415	11	2	,	,	PUNCT
fbem-2415	11	3	as	as	SCONJ
fbem-2415	11	4	the	the	DET
fbem-2415	11	5	economic	economic	ADJ
fbem-2415	11	6	environment	environment	NOUN
fbem-2415	11	7	changes	change	NOUN
fbem-2415	11	8	and	and	CCONJ
fbem-2415	11	9	new	new	ADJ
fbem-2415	11	10	issues	issue	NOUN
fbem-2415	11	11	arise	arise	VERB
fbem-2415	11	12	,	,	PUNCT
fbem-2415	11	13	the	the	DET
fbem-2415	11	14	design	design	NOUN
fbem-2415	11	15	of	of	ADP
fbem-2415	11	16	a	a	DET
fbem-2415	11	17	reasonable	reasonable	ADJ
fbem-2415	11	18	and	and	CCONJ
fbem-2415	11	19	feasible	feasible	ADJ
fbem-2415	11	20	internal	internal	ADJ
fbem-2415	11	21	control	control	NOUN
fbem-2415	11	22	system	system	NOUN
fbem-2415	11	23	that	that	PRON
fbem-2415	11	24	takes	take	VERB
fbem-2415	11	25	into	into	ADP
fbem-2415	11	26	account	account	NOUN
fbem-2415	11	27	the	the	DET
fbem-2415	11	28	characteristics	characteristic	NOUN
fbem-2415	11	29	of	of	ADP
fbem-2415	11	30	the	the	DET
fbem-2415	11	31	industry	industry	NOUN
fbem-2415	11	32	and	and	CCONJ
fbem-2415	11	33	the	the	DET
fbem-2415	11	34	enterprise	enterprise	NOUN
fbem-2415	11	35	,	,	PUNCT
fbem-2415	11	36	especially	especially	ADV
fbem-2415	11	37	the	the	DET
fbem-2415	11	38	listed	list	VERB
fbem-2415	11	39	company	company	NOUN
fbem-2415	11	40	,	,	PUNCT
fbem-2415	11	41	and	and	CCONJ
fbem-2415	11	42	its	its	PRON
fbem-2415	11	43	continuous	continuous	ADJ
fbem-2415	11	44	and	and	CCONJ
fbem-2415	11	45	effective	effective	ADJ
fbem-2415	11	46	implementation	implementation	NOUN
fbem-2415	11	47	has	have	AUX
fbem-2415	11	48	become	become	VERB
fbem-2415	11	49	a	a	DET
fbem-2415	11	50	focal	focal	ADJ
fbem-2415	11	51	point	point	NOUN
fbem-2415	11	52	and	and	CCONJ
fbem-2415	11	53	a	a	DET
fbem-2415	11	54	difficult	difficult	ADJ
fbem-2415	11	55	issue	issue	NOUN
fbem-2415	11	56	in	in	ADP
fbem-2415	11	57	internal	internal	ADJ
fbem-2415	11	58	control	control	NOUN
fbem-2415	11	59	practice	practice	NOUN
fbem-2415	11	60	.	.	PUNCT
fbem-2415	12	1	the	the	DET
fbem-2415	12	2	introduction	introduction	NOUN
fbem-2415	12	3	of	of	ADP
fbem-2415	12	4	the	the	DET
fbem-2415	12	5	sarbanesoxley	sarbanesoxley	PROPN
fbem-2415	12	6	act	act	NOUN
fbem-2415	12	7	in	in	ADP
fbem-2415	12	8	the	the	DET
fbem-2415	12	9	united	united	PROPN
fbem-2415	12	10	states	states	PROPN
fbem-2415	12	11	in	in	ADP
fbem-2415	12	12	2002	2002	NUM
fbem-2415	12	13	has	have	AUX
fbem-2415	12	14	taken	take	VERB
fbem-2415	12	15	the	the	DET
fbem-2415	12	16	construction	construction	NOUN
fbem-2415	12	17	of	of	ADP
fbem-2415	12	18	china	china	PROPN
fbem-2415	12	19	's	's	PART
fbem-2415	12	20	internal	internal	ADJ
fbem-2415	12	21	control	control	NOUN
fbem-2415	12	22	system	system	NOUN
fbem-2415	12	23	a	a	DET
fbem-2415	12	24	step	step	NOUN
fbem-2415	12	25	further	far	ADV
fbem-2415	12	26	,	,	PUNCT
fbem-2415	12	27	drawing	draw	VERB
fbem-2415	12	28	on	on	ADP
fbem-2415	12	29	the	the	DET
fbem-2415	12	30	relevant	relevant	ADJ
fbem-2415	12	31	provisions	provision	NOUN
fbem-2415	12	32	of	of	ADP
fbem-2415	12	33	the	the	DET
fbem-2415	12	34	sarbanes	sarbane	NOUN
fbem-2415	12	35	-	-	PUNCT
fbem-2415	12	36	oxley	oxley	PROPN
fbem-2415	12	37	act	act	NOUN
fbem-2415	12	38	.	.	PUNCT
fbem-2415	13	1	it	it	PRON
fbem-2415	13	2	becomes	become	VERB
fbem-2415	13	3	more	more	ADV
fbem-2415	13	4	and	and	CCONJ
fbem-2415	13	5	more	more	ADV
fbem-2415	13	6	necessary	necessary	ADJ
fbem-2415	13	7	to	to	PART
fbem-2415	13	8	explore	explore	VERB
fbem-2415	13	9	different	different	ADJ
fbem-2415	13	10	perspectives	perspective	NOUN
fbem-2415	13	11	on	on	ADP
fbem-2415	13	12	issues	issue	NOUN
fbem-2415	13	13	related	relate	VERB
fbem-2415	13	14	to	to	ADP
fbem-2415	13	15	internal	internal	ADJ
fbem-2415	13	16	control	control	NOUN
fbem-2415	13	17	and	and	CCONJ
fbem-2415	13	18	internal	internal	ADJ
fbem-2415	13	19	audit	audit	NOUN
fbem-2415	13	20	in	in	ADP
fbem-2415	13	21	china	china	PROPN
fbem-2415	13	22	.	.	PUNCT
fbem-2415	14	1	2	2	X
fbem-2415	14	2	.	.	X
fbem-2415	14	3	the	the	DET
fbem-2415	14	4	content	content	NOUN
fbem-2415	14	5	of	of	ADP
fbem-2415	14	6	the	the	DET
fbem-2415	14	7	sox	sox	PROPN
fbem-2415	14	8	act	act	PROPN
fbem-2415	14	9	2.1	2.1	NUM
fbem-2415	14	10	.	.	PUNCT
fbem-2415	15	1	reasons	reason	NOUN
fbem-2415	15	2	for	for	ADP
fbem-2415	15	3	the	the	DET
fbem-2415	15	4	introduction	introduction	NOUN
fbem-2415	15	5	of	of	ADP
fbem-2415	15	6	the	the	DET
fbem-2415	15	7	sox	sox	PROPN
fbem-2415	15	8	act	act	PROPN
fbem-2415	15	9	2.1.1	2.1.1	NUM
fbem-2415	15	10	.	.	PUNCT
fbem-2415	16	1	the	the	DET
fbem-2415	16	2	financial	financial	ADJ
fbem-2415	16	3	fraud	fraud	NOUN
fbem-2415	16	4	scandal	scandal	NOUN
fbem-2415	16	5	led	lead	VERB
fbem-2415	16	6	to	to	ADP
fbem-2415	16	7	public	public	ADJ
fbem-2415	16	8	unrest	unrest	NOUN
fbem-2415	16	9	in	in	ADP
fbem-2415	16	10	november	november	PROPN
fbem-2415	16	11	2001	2001	NUM
fbem-2415	16	12	,	,	PUNCT
fbem-2415	16	13	enron	enron	PROPN
fbem-2415	16	14	,	,	PUNCT
fbem-2415	16	15	the	the	DET
fbem-2415	16	16	largest	large	ADJ
fbem-2415	16	17	energy	energy	NOUN
fbem-2415	16	18	company	company	NOUN
fbem-2415	16	19	in	in	ADP
fbem-2415	16	20	the	the	DET
fbem-2415	16	21	united	united	PROPN
fbem-2415	16	22	states	states	PROPN
fbem-2415	16	23	,	,	PUNCT
fbem-2415	16	24	confessed	confess	VERB
fbem-2415	16	25	that	that	SCONJ
fbem-2415	16	26	it	it	PRON
fbem-2415	16	27	had	have	AUX
fbem-2415	16	28	used	use	VERB
fbem-2415	16	29	various	various	ADJ
fbem-2415	16	30	illegal	illegal	ADJ
fbem-2415	16	31	accounting	accounting	NOUN
fbem-2415	16	32	practices	practice	NOUN
fbem-2415	16	33	since	since	SCONJ
fbem-2415	16	34	1997	1997	NUM
fbem-2415	16	35	to	to	PART
fbem-2415	16	36	bury	bury	VERB
fbem-2415	16	37	its	its	PRON
fbem-2415	16	38	debts	debt	NOUN
fbem-2415	16	39	and	and	CCONJ
fbem-2415	16	40	losses	loss	NOUN
fbem-2415	16	41	in	in	ADP
fbem-2415	16	42	its	its	PRON
fbem-2415	16	43	accounting	accounting	NOUN
fbem-2415	16	44	books	book	NOUN
fbem-2415	16	45	through	through	ADP
fbem-2415	16	46	false	false	ADJ
fbem-2415	16	47	transactions	transaction	NOUN
fbem-2415	16	48	in	in	ADP
fbem-2415	16	49	its	its	PRON
fbem-2415	16	50	transactions	transaction	NOUN
fbem-2415	16	51	with	with	ADP
fbem-2415	16	52	its	its	PRON
fbem-2415	16	53	related	related	ADJ
fbem-2415	16	54	parties	party	NOUN
fbem-2415	16	55	,	,	PUNCT
fbem-2415	16	56	and	and	CCONJ
fbem-2415	16	57	to	to	PART
fbem-2415	16	58	falsify	falsify	VERB
fbem-2415	16	59	its	its	PRON
fbem-2415	16	60	profits	profit	NOUN
fbem-2415	16	61	through	through	ADP
fbem-2415	16	62	various	various	ADJ
fbem-2415	16	63	false	false	ADJ
fbem-2415	16	64	accounts	account	NOUN
fbem-2415	16	65	,	,	PUNCT
fbem-2415	16	66	to	to	ADP
fbem-2415	16	67	the	the	DET
fbem-2415	16	68	extent	extent	NOUN
fbem-2415	16	69	that	that	SCONJ
fbem-2415	16	70	it	it	PRON
fbem-2415	16	71	had	have	AUX
fbem-2415	16	72	falsified	falsify	VERB
fbem-2415	16	73	about	about	ADP
fbem-2415	16	74	$	$	SYM
fbem-2415	16	75	586	586	NUM
fbem-2415	16	76	million	million	NUM
fbem-2415	16	77	in	in	ADP
fbem-2415	16	78	profits[3	profits[3	PROPN
fbem-2415	16	79	]	]	PUNCT
fbem-2415	16	80	.	.	PUNCT
fbem-2415	17	1	the	the	DET
fbem-2415	17	2	company	company	NOUN
fbem-2415	17	3	's	's	PART
fbem-2415	17	4	management	management	NOUN
fbem-2415	17	5	made	make	VERB
fbem-2415	17	6	a	a	DET
fbem-2415	17	7	lot	lot	NOUN
fbem-2415	17	8	of	of	ADP
fbem-2415	17	9	money	money	NOUN
fbem-2415	17	10	,	,	PUNCT
fbem-2415	17	11	but	but	CCONJ
fbem-2415	17	12	the	the	DET
fbem-2415	17	13	shareholders	shareholder	NOUN
fbem-2415	17	14	were	be	AUX
fbem-2415	17	15	"	"	PUNCT
fbem-2415	17	16	cut	cut	VERB
fbem-2415	17	17	out	out	ADP
fbem-2415	17	18	of	of	ADP
fbem-2415	17	19	the	the	DET
fbem-2415	17	20	leeks	leeks	NOUN
fbem-2415	17	21	"	"	PUNCT
fbem-2415	17	22	.	.	PUNCT
fbem-2415	18	1	as	as	ADV
fbem-2415	18	2	soon	soon	ADV
fbem-2415	18	3	as	as	SCONJ
fbem-2415	18	4	the	the	DET
fbem-2415	18	5	news	news	NOUN
fbem-2415	18	6	broke	break	VERB
fbem-2415	18	7	,	,	PUNCT
fbem-2415	18	8	enron	enron	PROPN
fbem-2415	18	9	's	's	PART
fbem-2415	18	10	share	share	NOUN
fbem-2415	18	11	price	price	NOUN
fbem-2415	18	12	plummeted	plummet	VERB
fbem-2415	18	13	from	from	ADP
fbem-2415	18	14	nearly	nearly	ADV
fbem-2415	18	15	us$90	us$90	ADJ
fbem-2415	18	16	to	to	ADP
fbem-2415	18	17	less	less	ADJ
fbem-2415	18	18	than	than	ADP
fbem-2415	18	19	us$1	us$1	PROPN
fbem-2415	18	20	,	,	PUNCT
fbem-2415	18	21	causing	cause	VERB
fbem-2415	18	22	a	a	DET
fbem-2415	18	23	large	large	ADJ
fbem-2415	18	24	number	number	NOUN
fbem-2415	18	25	of	of	ADP
fbem-2415	18	26	investors	investor	NOUN
fbem-2415	18	27	to	to	PART
fbem-2415	18	28	suffer	suffer	VERB
fbem-2415	18	29	heavy	heavy	ADJ
fbem-2415	18	30	losses	loss	NOUN
fbem-2415	18	31	.	.	PUNCT
fbem-2415	19	1	the	the	DET
fbem-2415	19	2	enron	enron	PROPN
fbem-2415	19	3	scandal	scandal	NOUN
fbem-2415	19	4	began	begin	VERB
fbem-2415	19	5	with	with	ADP
fbem-2415	19	6	the	the	DET
fbem-2415	19	7	exposure	exposure	NOUN
fbem-2415	19	8	of	of	ADP
fbem-2415	19	9	more	more	ADJ
fbem-2415	19	10	and	and	CCONJ
fbem-2415	19	11	more	more	ADJ
fbem-2415	19	12	accounting	accounting	NOUN
fbem-2415	19	13	scandals	scandal	NOUN
fbem-2415	19	14	in	in	ADP
fbem-2415	19	15	the	the	DET
fbem-2415	19	16	us	us	PROPN
fbem-2415	19	17	,	,	PUNCT
fbem-2415	19	18	and	and	CCONJ
fbem-2415	19	19	the	the	DET
fbem-2415	19	20	stock	stock	NOUN
fbem-2415	19	21	market	market	NOUN
fbem-2415	19	22	was	be	AUX
fbem-2415	19	23	once	once	ADV
fbem-2415	19	24	sluggish	sluggish	ADJ
fbem-2415	19	25	,	,	PUNCT
fbem-2415	19	26	with	with	ADP
fbem-2415	19	27	shareholders	shareholder	NOUN
fbem-2415	19	28	on	on	ADP
fbem-2415	19	29	edge	edge	NOUN
fbem-2415	19	30	and	and	CCONJ
fbem-2415	19	31	capital	capital	NOUN
fbem-2415	19	32	market	market	NOUN
fbem-2415	19	33	interest	interest	NOUN
fbem-2415	19	34	declining	decline	VERB
fbem-2415	19	35	sharply	sharply	ADV
fbem-2415	19	36	,	,	PUNCT
fbem-2415	19	37	causing	cause	VERB
fbem-2415	19	38	considerable	considerable	ADJ
fbem-2415	19	39	losses	loss	NOUN
fbem-2415	19	40	to	to	ADP
fbem-2415	19	41	the	the	DET
fbem-2415	19	42	us	us	PROPN
fbem-2415	19	43	economy	economy	NOUN
fbem-2415	19	44	.	.	PUNCT
fbem-2415	20	1	it	it	PRON
fbem-2415	20	2	is	be	AUX
fbem-2415	20	3	no	no	DET
fbem-2415	20	4	coincidence	coincidence	NOUN
fbem-2415	20	5	that	that	SCONJ
fbem-2415	20	6	in	in	ADP
fbem-2415	20	7	2003	2003	NUM
fbem-2415	20	8	,	,	PUNCT
fbem-2415	20	9	worldcom	worldcom	PROPN
fbem-2415	20	10	was	be	AUX
fbem-2415	20	11	also	also	ADV
fbem-2415	20	12	expelled	expel	VERB
fbem-2415	20	13	from	from	ADP
fbem-2415	20	14	the	the	DET
fbem-2415	20	15	stock	stock	NOUN
fbem-2415	20	16	market	market	NOUN
fbem-2415	20	17	due	due	ADP
fbem-2415	20	18	to	to	ADP
fbem-2415	20	19	financial	financial	ADJ
fbem-2415	20	20	fraud	fraud	NOUN
fbem-2415	20	21	,	,	PUNCT
fbem-2415	20	22	which	which	PRON
fbem-2415	20	23	also	also	ADV
fbem-2415	20	24	brought	bring	VERB
fbem-2415	20	25	great	great	ADJ
fbem-2415	20	26	damage	damage	NOUN
fbem-2415	20	27	to	to	ADP
fbem-2415	20	28	the	the	DET
fbem-2415	20	29	us	us	PROPN
fbem-2415	20	30	capital	capital	NOUN
fbem-2415	20	31	market	market	NOUN
fbem-2415	20	32	,	,	PUNCT
fbem-2415	20	33	and	and	CCONJ
fbem-2415	20	34	the	the	DET
fbem-2415	20	35	confidence	confidence	NOUN
fbem-2415	20	36	of	of	ADP
fbem-2415	20	37	shareholders	shareholder	NOUN
fbem-2415	20	38	in	in	ADP
fbem-2415	20	39	companies	company	NOUN
fbem-2415	20	40	was	be	AUX
fbem-2415	20	41	once	once	ADV
fbem-2415	20	42	again	again	ADV
fbem-2415	20	43	shattered	shatter	VERB
fbem-2415	20	44	,	,	PUNCT
fbem-2415	20	45	the	the	DET
fbem-2415	20	46	cpa	cpa	NOUN
fbem-2415	20	47	profession	profession	NOUN
fbem-2415	20	48	also	also	ADV
fbem-2415	20	49	suffered	suffer	VERB
fbem-2415	20	50	from	from	ADP
fbem-2415	20	51	unrelieved	unrelieved	ADJ
fbem-2415	20	52	suspicion	suspicion	NOUN
fbem-2415	20	53	,	,	PUNCT
fbem-2415	20	54	and	and	CCONJ
fbem-2415	20	55	the	the	DET
fbem-2415	20	56	us	us	PROPN
fbem-2415	20	57	capital	capital	NOUN
fbem-2415	20	58	market	market	NOUN
fbem-2415	20	59	was	be	AUX
fbem-2415	20	60	once	once	ADV
fbem-2415	20	61	again	again	ADV
fbem-2415	20	62	hit	hit	VERB
fbem-2415	20	63	.	.	PUNCT
fbem-2415	21	1	after	after	ADP
fbem-2415	21	2	visiting	visit	VERB
fbem-2415	21	3	,	,	PUNCT
fbem-2415	21	4	investigating	investigate	VERB
fbem-2415	21	5	and	and	CCONJ
fbem-2415	21	6	studying	study	VERB
fbem-2415	21	7	some	some	DET
fbem-2415	21	8	7,000	7,000	NUM
fbem-2415	21	9	companies	company	NOUN
fbem-2415	21	10	,	,	PUNCT
fbem-2415	21	11	weiss	weiss	PROPN
fbem-2415	21	12	ratings	rating	NOUN
fbem-2415	21	13	came	come	VERB
fbem-2415	21	14	to	to	ADP
fbem-2415	21	15	the	the	DET
fbem-2415	21	16	conclusion	conclusion	NOUN
fbem-2415	21	17	that	that	SCONJ
fbem-2415	21	18	more	more	ADJ
fbem-2415	21	19	than	than	ADP
fbem-2415	21	20	one	one	NUM
fbem-2415	21	21	-	-	PUNCT
fbem-2415	21	22	third	third	NOUN
fbem-2415	21	23	of	of	ADP
fbem-2415	21	24	listed	list	VERB
fbem-2415	21	25	companies	company	NOUN
fbem-2415	21	26	in	in	ADP
fbem-2415	21	27	the	the	DET
fbem-2415	21	28	us	us	PROPN
fbem-2415	21	29	had	have	AUX
fbem-2415	21	30	fudged	fudge	VERB
fbem-2415	21	31	their	their	PRON
fbem-2415	21	32	earnings	earning	NOUN
fbem-2415	21	33	through	through	ADP
fbem-2415	21	34	various	various	ADJ
fbem-2415	21	35	financial	financial	ADJ
fbem-2415	21	36	falsifications	falsification	NOUN
fbem-2415	21	37	and	and	CCONJ
fbem-2415	21	38	had	have	VERB
fbem-2415	21	39	financial	financial	ADJ
fbem-2415	21	40	problems	problem	NOUN
fbem-2415	21	41	of	of	ADP
fbem-2415	21	42	various	various	ADJ
fbem-2415	21	43	sizes	size	NOUN
fbem-2415	21	44	.	.	PUNCT
fbem-2415	22	1	the	the	DET
fbem-2415	22	2	conclusions	conclusion	NOUN
fbem-2415	22	3	reached	reach	VERB
fbem-2415	22	4	by	by	ADP
fbem-2415	22	5	weiss	weiss	PROPN
fbem-2415	22	6	ratings	rating	NOUN
fbem-2415	22	7	led	lead	VERB
fbem-2415	22	8	to	to	ADP
fbem-2415	22	9	a	a	DET
fbem-2415	22	10	sharp	sharp	ADJ
fbem-2415	22	11	decline	decline	NOUN
fbem-2415	22	12	in	in	ADP
fbem-2415	22	13	public	public	ADJ
fbem-2415	22	14	confidence	confidence	NOUN
fbem-2415	22	15	in	in	ADP
fbem-2415	22	16	listed	list	VERB
fbem-2415	22	17	companies	company	NOUN
fbem-2415	22	18	and	and	CCONJ
fbem-2415	22	19	the	the	DET
fbem-2415	22	20	outbreak	outbreak	NOUN
fbem-2415	22	21	of	of	ADP
fbem-2415	22	22	a	a	DET
fbem-2415	22	23	credit	credit	NOUN
fbem-2415	22	24	crisis	crisis	NOUN
fbem-2415	22	25	in	in	ADP
fbem-2415	22	26	the	the	DET
fbem-2415	22	27	capital	capital	NOUN
fbem-2415	22	28	markets	market	NOUN
fbem-2415	22	29	.	.	PUNCT
fbem-2415	23	1	in	in	ADP
fbem-2415	23	2	addition	addition	NOUN
fbem-2415	23	3	,	,	PUNCT
fbem-2415	23	4	a	a	DET
fbem-2415	23	5	study	study	NOUN
fbem-2415	23	6	by	by	ADP
fbem-2415	23	7	the	the	DET
fbem-2415	23	8	brookings	brookings	PROPN
fbem-2415	23	9	institution	institution	NOUN
fbem-2415	23	10	in	in	ADP
fbem-2415	23	11	the	the	DET
fbem-2415	23	12	us	us	PROPN
fbem-2415	23	13	found	find	VERB
fbem-2415	23	14	that	that	SCONJ
fbem-2415	23	15	during	during	ADP
fbem-2415	23	16	2002	2002	NUM
fbem-2415	23	17	,	,	PUNCT
fbem-2415	23	18	the	the	DET
fbem-2415	23	19	us	us	PROPN
fbem-2415	23	20	capital	capital	NOUN
fbem-2415	23	21	markets	market	NOUN
fbem-2415	23	22	were	be	AUX
fbem-2415	23	23	in	in	ADP
fbem-2415	23	24	turmoil	turmoil	NOUN
fbem-2415	23	25	due	due	ADP
fbem-2415	23	26	to	to	ADP
fbem-2415	23	27	financial	financial	ADJ
fbem-2415	23	28	fraud	fraud	NOUN
fbem-2415	23	29	scandals	scandal	NOUN
fbem-2415	23	30	,	,	PUNCT
fbem-2415	23	31	which	which	PRON
fbem-2415	23	32	caused	cause	VERB
fbem-2415	23	33	severe	severe	ADJ
fbem-2415	23	34	losses	loss	NOUN
fbem-2415	23	35	to	to	ADP
fbem-2415	23	36	the	the	DET
fbem-2415	23	37	national	national	ADJ
fbem-2415	23	38	economy	economy	NOUN
fbem-2415	23	39	.	.	PUNCT
fbem-2415	24	1	the	the	DET
fbem-2415	24	2	financial	financial	ADJ
fbem-2415	24	3	fraud	fraud	NOUN
fbem-2415	24	4	scandal	scandal	NOUN
fbem-2415	24	5	not	not	PART
fbem-2415	24	6	only	only	ADV
fbem-2415	24	7	caused	cause	VERB
fbem-2415	24	8	investors	investor	NOUN
fbem-2415	24	9	to	to	PART
fbem-2415	24	10	be	be	AUX
fbem-2415	24	11	highly	highly	ADV
fbem-2415	24	12	sceptical	sceptical	ADJ
fbem-2415	24	13	and	and	CCONJ
fbem-2415	24	14	resistant	resistant	ADJ
fbem-2415	24	15	to	to	ADP
fbem-2415	24	16	the	the	DET
fbem-2415	24	17	us	us	PROPN
fbem-2415	24	18	capital	capital	NOUN
fbem-2415	24	19	markets	market	NOUN
fbem-2415	24	20	,	,	PUNCT
fbem-2415	24	21	but	but	CCONJ
fbem-2415	24	22	also	also	ADV
fbem-2415	24	23	caused	cause	VERB
fbem-2415	24	24	the	the	DET
fbem-2415	24	25	public	public	NOUN
fbem-2415	24	26	to	to	PART
fbem-2415	24	27	question	question	VERB
fbem-2415	24	28	the	the	DET
fbem-2415	24	29	professional	professional	ADJ
fbem-2415	24	30	ethics	ethic	NOUN
fbem-2415	24	31	of	of	ADP
fbem-2415	24	32	cpas	cpa	NOUN
fbem-2415	24	33	.	.	PUNCT
fbem-2415	25	1	in	in	ADP
fbem-2415	25	2	view	view	NOUN
fbem-2415	25	3	of	of	ADP
fbem-2415	25	4	the	the	DET
fbem-2415	25	5	strong	strong	ADJ
fbem-2415	25	6	demand	demand	NOUN
fbem-2415	25	7	from	from	ADP
fbem-2415	25	8	the	the	DET
fbem-2415	25	9	us	us	PROPN
fbem-2415	25	10	congress	congress	PROPN
fbem-2415	25	11	,	,	PUNCT
fbem-2415	25	12	the	the	DET
fbem-2415	25	13	government	government	NOUN
fbem-2415	25	14	and	and	CCONJ
fbem-2415	25	15	the	the	DET
fbem-2415	25	16	public	public	NOUN
fbem-2415	25	17	,	,	PUNCT
fbem-2415	25	18	maintaining	maintain	VERB
fbem-2415	25	19	the	the	DET
fbem-2415	25	20	stability	stability	NOUN
fbem-2415	25	21	of	of	ADP
fbem-2415	25	22	the	the	DET
fbem-2415	25	23	capital	capital	NOUN
fbem-2415	25	24	market	market	NOUN
fbem-2415	25	25	,	,	PUNCT
fbem-2415	25	26	regaining	regain	VERB
fbem-2415	25	27	investors	investor	NOUN
fbem-2415	25	28	'	'	PART
fbem-2415	25	29	confidence	confidence	NOUN
fbem-2415	25	30	in	in	ADP
fbem-2415	25	31	the	the	DET
fbem-2415	25	32	us	us	PROPN
fbem-2415	25	33	capital	capital	NOUN
fbem-2415	25	34	market	market	NOUN
fbem-2415	25	35	and	and	CCONJ
fbem-2415	25	36	strengthening	strengthen	VERB
fbem-2415	25	37	the	the	DET
fbem-2415	25	38	regulation	regulation	NOUN
fbem-2415	25	39	of	of	ADP
fbem-2415	25	40	financial	financial	ADJ
fbem-2415	25	41	institutions	institution	NOUN
fbem-2415	25	42	is	be	AUX
fbem-2415	25	43	a	a	DET
fbem-2415	25	44	matter	matter	NOUN
fbem-2415	25	45	of	of	ADP
fbem-2415	25	46	urgency	urgency	NOUN
fbem-2415	25	47	and	and	CCONJ
fbem-2415	25	48	necessity	necessity	NOUN
fbem-2415	25	49	.	.	PUNCT
fbem-2415	26	1	175	175	NUM
fbem-2415	26	2	2.1.2	2.1.2	NUM
fbem-2415	26	3	.	.	PUNCT
fbem-2415	27	1	the	the	DET
fbem-2415	27	2	flaws	flaw	NOUN
fbem-2415	27	3	in	in	ADP
fbem-2415	27	4	the	the	DET
fbem-2415	27	5	us	us	PROPN
fbem-2415	27	6	corporate	corporate	ADJ
fbem-2415	27	7	system	system	NOUN
fbem-2415	27	8	itself	itself	PRON
fbem-2415	27	9	the	the	DET
fbem-2415	27	10	continued	continued	ADJ
fbem-2415	27	11	revelations	revelation	NOUN
fbem-2415	27	12	of	of	ADP
fbem-2415	27	13	corporate	corporate	ADJ
fbem-2415	27	14	financial	financial	ADJ
fbem-2415	27	15	fraud	fraud	NOUN
fbem-2415	27	16	show	show	VERB
fbem-2415	27	17	that	that	SCONJ
fbem-2415	27	18	this	this	PRON
fbem-2415	27	19	is	be	AUX
fbem-2415	27	20	no	no	ADV
fbem-2415	27	21	longer	long	ADV
fbem-2415	27	22	an	an	DET
fbem-2415	27	23	individual	individual	ADJ
fbem-2415	27	24	company	company	NOUN
fbem-2415	27	25	problem	problem	NOUN
fbem-2415	27	26	,	,	PUNCT
fbem-2415	27	27	but	but	CCONJ
fbem-2415	27	28	it	it	PRON
fbem-2415	27	29	is	be	AUX
fbem-2415	27	30	a	a	DET
fbem-2415	27	31	flaw	flaw	NOUN
fbem-2415	27	32	in	in	ADP
fbem-2415	27	33	the	the	DET
fbem-2415	27	34	us	us	PROPN
fbem-2415	27	35	corporate	corporate	ADJ
fbem-2415	27	36	system	system	NOUN
fbem-2415	27	37	itself	itself	PRON
fbem-2415	27	38	.	.	PUNCT
fbem-2415	28	1	this	this	PRON
fbem-2415	28	2	is	be	AUX
fbem-2415	28	3	reflected	reflect	VERB
fbem-2415	28	4	in	in	ADP
fbem-2415	28	5	the	the	DET
fbem-2415	28	6	unbalanced	unbalanced	ADJ
fbem-2415	28	7	corporate	corporate	ADJ
fbem-2415	28	8	governance	governance	NOUN
fbem-2415	28	9	structure	structure	NOUN
fbem-2415	28	10	,	,	PUNCT
fbem-2415	28	11	the	the	DET
fbem-2415	28	12	absence	absence	NOUN
fbem-2415	28	13	of	of	ADP
fbem-2415	28	14	internal	internal	ADJ
fbem-2415	28	15	corporate	corporate	ADJ
fbem-2415	28	16	controls	control	NOUN
fbem-2415	28	17	and	and	CCONJ
fbem-2415	28	18	the	the	DET
fbem-2415	28	19	loss	loss	NOUN
fbem-2415	28	20	of	of	ADP
fbem-2415	28	21	external	external	ADJ
fbem-2415	28	22	controls	control	NOUN
fbem-2415	28	23	.	.	PUNCT
fbem-2415	29	1	the	the	DET
fbem-2415	29	2	us	us	PROPN
fbem-2415	29	3	corporate	corporate	ADJ
fbem-2415	29	4	system	system	NOUN
fbem-2415	29	5	has	have	AUX
fbem-2415	29	6	been	be	AUX
fbem-2415	29	7	used	use	VERB
fbem-2415	29	8	by	by	ADP
fbem-2415	29	9	many	many	ADJ
fbem-2415	29	10	countries	country	NOUN
fbem-2415	29	11	as	as	ADP
fbem-2415	29	12	a	a	DET
fbem-2415	29	13	model	model	NOUN
fbem-2415	29	14	to	to	PART
fbem-2415	29	15	stimulate	stimulate	VERB
fbem-2415	29	16	human	human	ADJ
fbem-2415	29	17	creativity	creativity	NOUN
fbem-2415	29	18	,	,	PUNCT
fbem-2415	29	19	to	to	PART
fbem-2415	29	20	ensure	ensure	VERB
fbem-2415	29	21	the	the	DET
fbem-2415	29	22	continuous	continuous	ADJ
fbem-2415	29	23	development	development	NOUN
fbem-2415	29	24	of	of	ADP
fbem-2415	29	25	the	the	DET
fbem-2415	29	26	company	company	NOUN
fbem-2415	29	27	and	and	CCONJ
fbem-2415	29	28	to	to	PART
fbem-2415	29	29	adapt	adapt	VERB
fbem-2415	29	30	to	to	ADP
fbem-2415	29	31	new	new	ADJ
fbem-2415	29	32	market	market	NOUN
fbem-2415	29	33	developments	development	NOUN
fbem-2415	29	34	.	.	PUNCT
fbem-2415	30	1	the	the	DET
fbem-2415	30	2	employee	employee	NOUN
fbem-2415	30	3	stock	stock	NOUN
fbem-2415	30	4	option	option	NOUN
fbem-2415	30	5	incentive	incentive	NOUN
fbem-2415	30	6	system	system	NOUN
fbem-2415	30	7	and	and	CCONJ
fbem-2415	30	8	the	the	DET
fbem-2415	30	9	ceo	ceo	NOUN
fbem-2415	30	10	system	system	NOUN
fbem-2415	30	11	were	be	AUX
fbem-2415	30	12	also	also	ADV
fbem-2415	30	13	seen	see	VERB
fbem-2415	30	14	as	as	ADP
fbem-2415	30	15	the	the	DET
fbem-2415	30	16	essence	essence	NOUN
fbem-2415	30	17	of	of	ADP
fbem-2415	30	18	the	the	DET
fbem-2415	30	19	continued	continue	VERB
fbem-2415	30	20	success	success	NOUN
fbem-2415	30	21	of	of	ADP
fbem-2415	30	22	us	we	PRON
fbem-2415	30	23	listed	list	VERB
fbem-2415	30	24	companies	company	NOUN
fbem-2415	30	25	.	.	PUNCT
fbem-2415	31	1	however	however	ADV
fbem-2415	31	2	,	,	PUNCT
fbem-2415	31	3	the	the	DET
fbem-2415	31	4	sky	sky	NOUN
fbem-2415	31	5	is	be	AUX
fbem-2415	31	6	unpredictable	unpredictable	ADJ
fbem-2415	31	7	,	,	PUNCT
fbem-2415	31	8	the	the	DET
fbem-2415	31	9	option	option	NOUN
fbem-2415	31	10	system	system	NOUN
fbem-2415	31	11	on	on	ADP
fbem-2415	31	12	the	the	DET
fbem-2415	31	13	one	one	NUM
fbem-2415	31	14	hand	hand	NOUN
fbem-2415	31	15	makes	make	VERB
fbem-2415	31	16	the	the	DET
fbem-2415	31	17	management	management	NOUN
fbem-2415	31	18	for	for	ADP
fbem-2415	31	19	the	the	DET
fbem-2415	31	20	development	development	NOUN
fbem-2415	31	21	of	of	ADP
fbem-2415	31	22	the	the	DET
fbem-2415	31	23	enterprise	enterprise	NOUN
fbem-2415	31	24	liver	liver	NOUN
fbem-2415	31	25	and	and	CCONJ
fbem-2415	31	26	brain	brain	NOUN
fbem-2415	31	27	,	,	PUNCT
fbem-2415	31	28	so	so	SCONJ
fbem-2415	31	29	that	that	SCONJ
fbem-2415	31	30	the	the	DET
fbem-2415	31	31	rapid	rapid	ADJ
fbem-2415	31	32	economic	economic	ADJ
fbem-2415	31	33	development	development	NOUN
fbem-2415	31	34	of	of	ADP
fbem-2415	31	35	the	the	DET
fbem-2415	31	36	enterprise	enterprise	NOUN
fbem-2415	31	37	;	;	PUNCT
fbem-2415	31	38	on	on	ADP
fbem-2415	31	39	the	the	DET
fbem-2415	31	40	other	other	ADJ
fbem-2415	31	41	hand	hand	NOUN
fbem-2415	31	42	,	,	PUNCT
fbem-2415	31	43	the	the	DET
fbem-2415	31	44	management	management	NOUN
fbem-2415	31	45	also	also	ADV
fbem-2415	31	46	for	for	ADP
fbem-2415	31	47	the	the	DET
fbem-2415	31	48	enterprise	enterprise	NOUN
fbem-2415	31	49	's	's	PART
fbem-2415	31	50	share	share	NOUN
fbem-2415	31	51	price	price	NOUN
fbem-2415	31	52	"	"	PUNCT
fbem-2415	31	53	racked	rack	VERB
fbem-2415	31	54	"	"	PUNCT
fbem-2415	31	55	,	,	PUNCT
fbem-2415	31	56	the	the	DET
fbem-2415	31	57	share	share	NOUN
fbem-2415	31	58	price	price	NOUN
fbem-2415	31	59	increases	increase	NOUN
fbem-2415	31	60	,	,	PUNCT
fbem-2415	31	61	the	the	DET
fbem-2415	31	62	more	more	ADJ
fbem-2415	31	63	benefits	benefit	NOUN
fbem-2415	31	64	they	they	PRON
fbem-2415	31	65	can	can	AUX
fbem-2415	31	66	get	get	VERB
fbem-2415	31	67	,	,	PUNCT
fbem-2415	31	68	coupled	couple	VERB
fbem-2415	31	69	with	with	ADP
fbem-2415	31	70	the	the	DET
fbem-2415	31	71	management	management	NOUN
fbem-2415	31	72	is	be	AUX
fbem-2415	31	73	very	very	ADV
fbem-2415	31	74	familiar	familiar	ADJ
fbem-2415	31	75	with	with	ADP
fbem-2415	31	76	the	the	DET
fbem-2415	31	77	internal	internal	ADJ
fbem-2415	31	78	situation	situation	NOUN
fbem-2415	31	79	of	of	ADP
fbem-2415	31	80	the	the	DET
fbem-2415	31	81	company	company	NOUN
fbem-2415	31	82	,	,	PUNCT
fbem-2415	31	83	they	they	PRON
fbem-2415	31	84	can	can	AUX
fbem-2415	31	85	be	be	AUX
fbem-2415	31	86	in	in	ADP
fbem-2415	31	87	the	the	PRON
fbem-2415	31	88	in	in	ADP
fbem-2415	31	89	addition	addition	NOUN
fbem-2415	31	90	,	,	PUNCT
fbem-2415	31	91	the	the	DET
fbem-2415	31	92	management	management	NOUN
fbem-2415	31	93	was	be	AUX
fbem-2415	31	94	so	so	ADV
fbem-2415	31	95	familiar	familiar	ADJ
fbem-2415	31	96	with	with	ADP
fbem-2415	31	97	the	the	DET
fbem-2415	31	98	internal	internal	ADJ
fbem-2415	31	99	situation	situation	NOUN
fbem-2415	31	100	of	of	ADP
fbem-2415	31	101	the	the	DET
fbem-2415	31	102	company	company	NOUN
fbem-2415	31	103	that	that	SCONJ
fbem-2415	31	104	they	they	PRON
fbem-2415	31	105	were	be	AUX
fbem-2415	31	106	able	able	ADJ
fbem-2415	31	107	to	to	PART
fbem-2415	31	108	exchange	exchange	VERB
fbem-2415	31	109	their	their	PRON
fbem-2415	31	110	options	option	NOUN
fbem-2415	31	111	and	and	CCONJ
fbem-2415	31	112	shares	share	NOUN
fbem-2415	31	113	without	without	ADP
fbem-2415	31	114	other	other	ADJ
fbem-2415	31	115	investors	investor	NOUN
fbem-2415	31	116	being	be	AUX
fbem-2415	31	117	aware	aware	ADJ
fbem-2415	31	118	of	of	ADP
fbem-2415	31	119	them	they	PRON
fbem-2415	31	120	.	.	PUNCT
fbem-2415	32	1	in	in	ADP
fbem-2415	32	2	this	this	DET
fbem-2415	32	3	case	case	NOUN
fbem-2415	32	4	,	,	PUNCT
fbem-2415	32	5	even	even	ADV
fbem-2415	32	6	if	if	SCONJ
fbem-2415	32	7	the	the	DET
fbem-2415	32	8	company	company	NOUN
fbem-2415	32	9	later	later	ADV
fbem-2415	32	10	went	go	VERB
fbem-2415	32	11	bankrupt	bankrupt	ADJ
fbem-2415	32	12	,	,	PUNCT
fbem-2415	32	13	there	there	PRON
fbem-2415	32	14	would	would	AUX
fbem-2415	32	15	be	be	AUX
fbem-2415	32	16	no	no	DET
fbem-2415	32	17	damage	damage	NOUN
fbem-2415	32	18	to	to	ADP
fbem-2415	32	19	the	the	DET
fbem-2415	32	20	benefits	benefit	NOUN
fbem-2415	32	21	already	already	ADV
fbem-2415	32	22	gained	gain	VERB
fbem-2415	32	23	by	by	ADP
fbem-2415	32	24	management	management	NOUN
fbem-2415	32	25	,	,	PUNCT
fbem-2415	32	26	making	make	VERB
fbem-2415	32	27	what	what	PRON
fbem-2415	32	28	was	be	AUX
fbem-2415	32	29	once	once	ADV
fbem-2415	32	30	a	a	DET
fbem-2415	32	31	means	mean	NOUN
fbem-2415	32	32	made	make	VERB
fbem-2415	32	33	by	by	ADP
fbem-2415	32	34	shareholders	shareholder	NOUN
fbem-2415	32	35	to	to	PART
fbem-2415	32	36	incentivise	incentivise	VERB
fbem-2415	32	37	management	management	NOUN
fbem-2415	32	38	into	into	ADP
fbem-2415	32	39	their	their	PRON
fbem-2415	32	40	own	own	ADJ
fbem-2415	32	41	graves	grave	NOUN
fbem-2415	32	42	,	,	PUNCT
fbem-2415	32	43	to	to	ADP
fbem-2415	32	44	the	the	DET
fbem-2415	32	45	serious	serious	ADJ
fbem-2415	32	46	detriment	detriment	NOUN
fbem-2415	32	47	of	of	ADP
fbem-2415	32	48	shareholders	shareholder	NOUN
fbem-2415	32	49	'	'	PART
fbem-2415	32	50	interests	interest	NOUN
fbem-2415	32	51	.	.	PUNCT
fbem-2415	33	1	the	the	DET
fbem-2415	33	2	1990s	1990s	NUM
fbem-2415	33	3	were	be	AUX
fbem-2415	33	4	a	a	DET
fbem-2415	33	5	time	time	NOUN
fbem-2415	33	6	of	of	ADP
fbem-2415	33	7	rapid	rapid	ADJ
fbem-2415	33	8	growth	growth	NOUN
fbem-2415	33	9	for	for	ADP
fbem-2415	33	10	the	the	DET
fbem-2415	33	11	ceo	ceo	NOUN
fbem-2415	33	12	system	system	NOUN
fbem-2415	33	13	,	,	PUNCT
fbem-2415	33	14	with	with	ADP
fbem-2415	33	15	most	most	ADJ
fbem-2415	33	16	companies	company	NOUN
fbem-2415	33	17	implementing	implement	VERB
fbem-2415	33	18	this	this	DET
fbem-2415	33	19	model	model	NOUN
fbem-2415	33	20	.	.	PUNCT
fbem-2415	34	1	on	on	ADP
fbem-2415	34	2	the	the	DET
fbem-2415	34	3	face	face	NOUN
fbem-2415	34	4	of	of	ADP
fbem-2415	34	5	it	it	PRON
fbem-2415	34	6	,	,	PUNCT
fbem-2415	34	7	the	the	DET
fbem-2415	34	8	ceo	ceo	NOUN
fbem-2415	34	9	is	be	AUX
fbem-2415	34	10	appointed	appoint	VERB
fbem-2415	34	11	by	by	ADP
fbem-2415	34	12	the	the	DET
fbem-2415	34	13	board	board	NOUN
fbem-2415	34	14	of	of	ADP
fbem-2415	34	15	directors	director	NOUN
fbem-2415	34	16	;	;	PUNCT
fbem-2415	34	17	however	however	ADV
fbem-2415	34	18	,	,	PUNCT
fbem-2415	34	19	in	in	ADP
fbem-2415	34	20	reality	reality	NOUN
fbem-2415	34	21	,	,	PUNCT
fbem-2415	34	22	as	as	SCONJ
fbem-2415	34	23	the	the	DET
fbem-2415	34	24	shareholding	shareholding	NOUN
fbem-2415	34	25	of	of	ADP
fbem-2415	34	26	listed	list	VERB
fbem-2415	34	27	companies	company	NOUN
fbem-2415	34	28	is	be	AUX
fbem-2415	34	29	divided	divide	VERB
fbem-2415	34	30	into	into	ADP
fbem-2415	34	31	many	many	ADJ
fbem-2415	34	32	shares	share	NOUN
fbem-2415	34	33	,	,	PUNCT
fbem-2415	34	34	making	make	VERB
fbem-2415	34	35	them	they	PRON
fbem-2415	34	36	too	too	ADV
fbem-2415	34	37	fragmented	fragmented	ADJ
fbem-2415	34	38	,	,	PUNCT
fbem-2415	34	39	the	the	DET
fbem-2415	34	40	ceo	ceo	NOUN
fbem-2415	34	41	in	in	ADP
fbem-2415	34	42	contrast	contrast	NOUN
fbem-2415	34	43	often	often	ADV
fbem-2415	34	44	plays	play	VERB
fbem-2415	34	45	a	a	DET
fbem-2415	34	46	pivotal	pivotal	ADJ
fbem-2415	34	47	role	role	NOUN
fbem-2415	34	48	in	in	ADP
fbem-2415	34	49	the	the	DET
fbem-2415	34	50	election	election	NOUN
fbem-2415	34	51	of	of	ADP
fbem-2415	34	52	the	the	DET
fbem-2415	34	53	chairman	chairman	NOUN
fbem-2415	34	54	of	of	ADP
fbem-2415	34	55	the	the	DET
fbem-2415	34	56	board	board	NOUN
fbem-2415	34	57	.	.	PUNCT
fbem-2415	35	1	however	however	ADV
fbem-2415	35	2	,	,	PUNCT
fbem-2415	35	3	under	under	ADP
fbem-2415	35	4	the	the	DET
fbem-2415	35	5	ceo	ceo	NOUN
fbem-2415	35	6	system	system	NOUN
fbem-2415	35	7	,	,	PUNCT
fbem-2415	35	8	the	the	DET
fbem-2415	35	9	board	board	NOUN
fbem-2415	35	10	of	of	ADP
fbem-2415	35	11	directors	director	NOUN
fbem-2415	35	12	is	be	AUX
fbem-2415	35	13	a	a	DET
fbem-2415	35	14	virtual	virtual	ADJ
fbem-2415	35	15	non	non	NOUN
fbem-2415	35	16	-	-	NOUN
fbem-2415	35	17	entity	entity	NOUN
fbem-2415	35	18	and	and	CCONJ
fbem-2415	35	19	does	do	AUX
fbem-2415	35	20	not	not	PART
fbem-2415	35	21	play	play	VERB
fbem-2415	35	22	any	any	DET
fbem-2415	35	23	supervisory	supervisory	ADJ
fbem-2415	35	24	role	role	NOUN
fbem-2415	35	25	,	,	PUNCT
fbem-2415	35	26	and	and	CCONJ
fbem-2415	35	27	the	the	DET
fbem-2415	35	28	shareholders	shareholder	NOUN
fbem-2415	35	29	lose	lose	VERB
fbem-2415	35	30	control	control	NOUN
fbem-2415	35	31	over	over	ADP
fbem-2415	35	32	the	the	DET
fbem-2415	35	33	management	management	NOUN
fbem-2415	35	34	.	.	PUNCT
fbem-2415	36	1	as	as	ADP
fbem-2415	36	2	a	a	DET
fbem-2415	36	3	result	result	NOUN
fbem-2415	36	4	,	,	PUNCT
fbem-2415	36	5	internal	internal	ADJ
fbem-2415	36	6	oversight	oversight	NOUN
fbem-2415	36	7	is	be	AUX
fbem-2415	36	8	ineffective	ineffective	ADJ
fbem-2415	36	9	and	and	CCONJ
fbem-2415	36	10	management	management	NOUN
fbem-2415	36	11	commits	commit	VERB
fbem-2415	36	12	financial	financial	ADJ
fbem-2415	36	13	fraud	fraud	NOUN
fbem-2415	36	14	,	,	PUNCT
fbem-2415	36	15	accounting	accounting	NOUN
fbem-2415	36	16	falsification	falsification	NOUN
fbem-2415	36	17	and	and	CCONJ
fbem-2415	36	18	other	other	ADJ
fbem-2415	36	19	illegal	illegal	ADJ
fbem-2415	36	20	acts	act	NOUN
fbem-2415	36	21	such	such	ADJ
fbem-2415	36	22	as	as	ADP
fbem-2415	36	23	whitewashing	whitewash	VERB
fbem-2415	36	24	statements	statement	NOUN
fbem-2415	36	25	and	and	CCONJ
fbem-2415	36	26	falsifying	falsify	VERB
fbem-2415	36	27	profits	profit	NOUN
fbem-2415	36	28	.	.	PUNCT
fbem-2415	37	1	the	the	DET
fbem-2415	37	2	cpa	cpa	NOUN
fbem-2415	37	3	profession	profession	NOUN
fbem-2415	37	4	,	,	PUNCT
fbem-2415	37	5	because	because	SCONJ
fbem-2415	37	6	of	of	ADP
fbem-2415	37	7	its	its	PRON
fbem-2415	37	8	greater	great	ADJ
fbem-2415	37	9	professionalism	professionalism	NOUN
fbem-2415	37	10	and	and	CCONJ
fbem-2415	37	11	complexity	complexity	NOUN
fbem-2415	37	12	,	,	PUNCT
fbem-2415	37	13	was	be	AUX
fbem-2415	37	14	taken	take	VERB
fbem-2415	37	15	out	out	ADP
fbem-2415	37	16	of	of	ADP
fbem-2415	37	17	the	the	DET
fbem-2415	37	18	market	market	NOUN
fbem-2415	37	19	by	by	ADP
fbem-2415	37	20	the	the	DET
fbem-2415	37	21	companies	company	NOUN
fbem-2415	37	22	and	and	CCONJ
fbem-2415	37	23	gradually	gradually	ADV
fbem-2415	37	24	formed	form	VERB
fbem-2415	37	25	a	a	DET
fbem-2415	37	26	special	special	ADJ
fbem-2415	37	27	service	service	NOUN
fbem-2415	37	28	industry	industry	NOUN
fbem-2415	37	29	.	.	PUNCT
fbem-2415	38	1	in	in	ADP
fbem-2415	38	2	the	the	DET
fbem-2415	38	3	beginning	beginning	NOUN
fbem-2415	38	4	,	,	PUNCT
fbem-2415	38	5	accounting	accounting	NOUN
fbem-2415	38	6	firms	firm	NOUN
fbem-2415	38	7	not	not	PART
fbem-2415	38	8	only	only	ADV
fbem-2415	38	9	undertook	undertake	VERB
fbem-2415	38	10	the	the	DET
fbem-2415	38	11	auditing	auditing	NOUN
fbem-2415	38	12	of	of	ADP
fbem-2415	38	13	listed	list	VERB
fbem-2415	38	14	companies	company	NOUN
fbem-2415	38	15	,	,	PUNCT
fbem-2415	38	16	but	but	CCONJ
fbem-2415	38	17	at	at	ADP
fbem-2415	38	18	the	the	DET
fbem-2415	38	19	same	same	ADJ
fbem-2415	38	20	time	time	NOUN
fbem-2415	38	21	,	,	PUNCT
fbem-2415	38	22	also	also	ADV
fbem-2415	38	23	provided	provide	VERB
fbem-2415	38	24	accounting	accounting	NOUN
fbem-2415	38	25	consultancy	consultancy	NOUN
fbem-2415	38	26	services	service	NOUN
fbem-2415	38	27	for	for	ADP
fbem-2415	38	28	listed	list	VERB
fbem-2415	38	29	companies	company	NOUN
fbem-2415	38	30	.	.	PUNCT
fbem-2415	39	1	under	under	ADP
fbem-2415	39	2	this	this	DET
fbem-2415	39	3	model	model	NOUN
fbem-2415	39	4	,	,	PUNCT
fbem-2415	39	5	cpas	cpa	NOUN
fbem-2415	39	6	seriously	seriously	ADV
fbem-2415	39	7	lacked	lack	VERB
fbem-2415	39	8	independence	independence	NOUN
fbem-2415	39	9	and	and	CCONJ
fbem-2415	39	10	were	be	AUX
fbem-2415	39	11	unable	unable	ADJ
fbem-2415	39	12	to	to	PART
fbem-2415	39	13	guarantee	guarantee	VERB
fbem-2415	39	14	the	the	DET
fbem-2415	39	15	authenticity	authenticity	NOUN
fbem-2415	39	16	and	and	CCONJ
fbem-2415	39	17	reliability	reliability	NOUN
fbem-2415	39	18	of	of	ADP
fbem-2415	39	19	the	the	DET
fbem-2415	39	20	financial	financial	ADJ
fbem-2415	39	21	information	information	NOUN
fbem-2415	39	22	of	of	ADP
fbem-2415	39	23	audited	audit	VERB
fbem-2415	39	24	units	unit	NOUN
fbem-2415	39	25	.	.	PUNCT
fbem-2415	40	1	in	in	ADP
fbem-2415	40	2	order	order	NOUN
fbem-2415	40	3	to	to	PART
fbem-2415	40	4	gain	gain	VERB
fbem-2415	40	5	a	a	DET
fbem-2415	40	6	foothold	foothold	NOUN
fbem-2415	40	7	in	in	ADP
fbem-2415	40	8	the	the	DET
fbem-2415	40	9	market	market	NOUN
fbem-2415	40	10	and	and	CCONJ
fbem-2415	40	11	make	make	VERB
fbem-2415	40	12	certain	certain	ADJ
fbem-2415	40	13	profits	profit	NOUN
fbem-2415	40	14	,	,	PUNCT
fbem-2415	40	15	some	some	PRON
fbem-2415	40	16	of	of	ADP
fbem-2415	40	17	these	these	DET
fbem-2415	40	18	companies	company	NOUN
fbem-2415	40	19	choose	choose	VERB
fbem-2415	40	20	to	to	PART
fbem-2415	40	21	conspire	conspire	VERB
fbem-2415	40	22	with	with	ADP
fbem-2415	40	23	the	the	DET
fbem-2415	40	24	audited	audit	VERB
fbem-2415	40	25	entity	entity	NOUN
fbem-2415	40	26	and	and	CCONJ
fbem-2415	40	27	lose	lose	VERB
fbem-2415	40	28	their	their	PRON
fbem-2415	40	29	professional	professional	ADJ
fbem-2415	40	30	ethics	ethic	NOUN
fbem-2415	40	31	as	as	ADP
fbem-2415	40	32	cpas	cpa	NOUN
fbem-2415	40	33	.	.	PUNCT
fbem-2415	41	1	for	for	ADP
fbem-2415	41	2	example	example	NOUN
fbem-2415	41	3	,	,	PUNCT
fbem-2415	41	4	when	when	SCONJ
fbem-2415	41	5	under	under	ADP
fbem-2415	41	6	judicial	judicial	ADJ
fbem-2415	41	7	review	review	NOUN
fbem-2415	41	8	,	,	PUNCT
fbem-2415	41	9	the	the	DET
fbem-2415	41	10	audit	audit	NOUN
fbem-2415	41	11	unit	unit	NOUN
fbem-2415	41	12	assisted	assist	VERB
fbem-2415	41	13	a	a	DET
fbem-2415	41	14	listed	list	VERB
fbem-2415	41	15	company	company	NOUN
fbem-2415	41	16	to	to	PART
fbem-2415	41	17	commit	commit	VERB
fbem-2415	41	18	financial	financial	ADJ
fbem-2415	41	19	fraud	fraud	NOUN
fbem-2415	41	20	by	by	ADP
fbem-2415	41	21	helping	help	VERB
fbem-2415	41	22	it	it	PRON
fbem-2415	41	23	to	to	PART
fbem-2415	41	24	burn	burn	VERB
fbem-2415	41	25	a	a	DET
fbem-2415	41	26	large	large	ADJ
fbem-2415	41	27	amount	amount	NOUN
fbem-2415	41	28	of	of	ADP
fbem-2415	41	29	audit	audit	NOUN
fbem-2415	41	30	evidence	evidence	NOUN
fbem-2415	41	31	.	.	PUNCT
fbem-2415	42	1	2.2	2.2	NUM
fbem-2415	42	2	.	.	PUNCT
fbem-2415	43	1	the	the	DET
fbem-2415	43	2	main	main	ADJ
fbem-2415	43	3	contents	content	NOUN
fbem-2415	43	4	of	of	ADP
fbem-2415	43	5	the	the	DET
fbem-2415	43	6	sox	sox	PROPN
fbem-2415	43	7	act	act	NOUN
fbem-2415	43	8	the	the	DET
fbem-2415	43	9	sox	sox	PROPN
fbem-2415	43	10	act	act	NOUN
fbem-2415	43	11	was	be	AUX
fbem-2415	43	12	introduced	introduce	VERB
fbem-2415	43	13	in	in	ADP
fbem-2415	43	14	february	february	PROPN
fbem-2415	43	15	2002	2002	NUM
fbem-2415	43	16	,	,	PUNCT
fbem-2415	43	17	when	when	SCONJ
fbem-2415	43	18	enron	enron	PROPN
fbem-2415	43	19	had	have	AUX
fbem-2415	43	20	just	just	ADV
fbem-2415	43	21	filed	file	VERB
fbem-2415	43	22	for	for	ADP
fbem-2415	43	23	chapter	chapter	NOUN
fbem-2415	43	24	11	11	NUM
fbem-2415	43	25	bankruptcy	bankruptcy	NOUN
fbem-2415	43	26	and	and	CCONJ
fbem-2415	43	27	the	the	DET
fbem-2415	43	28	financial	financial	ADJ
fbem-2415	43	29	fraud	fraud	NOUN
fbem-2415	43	30	scandal	scandal	NOUN
fbem-2415	43	31	had	have	AUX
fbem-2415	43	32	not	not	PART
fbem-2415	43	33	yet	yet	ADV
fbem-2415	43	34	broken	break	VERB
fbem-2415	43	35	,	,	PUNCT
fbem-2415	43	36	so	so	SCONJ
fbem-2415	43	37	the	the	DET
fbem-2415	43	38	bill	bill	NOUN
fbem-2415	43	39	was	be	AUX
fbem-2415	43	40	milder	mild	ADJ
fbem-2415	43	41	than	than	SCONJ
fbem-2415	43	42	it	it	PRON
fbem-2415	43	43	would	would	AUX
fbem-2415	43	44	have	have	AUX
fbem-2415	43	45	been	be	AUX
fbem-2415	43	46	later[4	later[4	NOUN
fbem-2415	43	47	]	]	X
fbem-2415	43	48	.	.	PUNCT
fbem-2415	44	1	first	first	ADV
fbem-2415	44	2	,	,	PUNCT
fbem-2415	44	3	chapters	chapter	NOUN
fbem-2415	44	4	i	i	PROPN
fbem-2415	44	5	-	-	PUNCT
fbem-2415	44	6	vi	vi	X
fbem-2415	44	7	regulate	regulate	VERB
fbem-2415	44	8	the	the	DET
fbem-2415	44	9	accounting	accounting	NOUN
fbem-2415	44	10	profession	profession	NOUN
fbem-2415	44	11	and	and	CCONJ
fbem-2415	44	12	corporate	corporate	ADJ
fbem-2415	44	13	regulatory	regulatory	ADJ
fbem-2415	44	14	practices	practice	NOUN
fbem-2415	44	15	,	,	PUNCT
fbem-2415	44	16	including	include	VERB
fbem-2415	44	17	:	:	PUNCT
fbem-2415	44	18	the	the	DET
fbem-2415	44	19	requirements	requirement	NOUN
fbem-2415	44	20	for	for	ADP
fbem-2415	44	21	the	the	DET
fbem-2415	44	22	creation	creation	NOUN
fbem-2415	44	23	of	of	ADP
fbem-2415	44	24	the	the	DET
fbem-2415	44	25	public	public	ADJ
fbem-2415	44	26	company	company	NOUN
fbem-2415	44	27	accounting	accounting	NOUN
fbem-2415	44	28	oversight	oversight	NOUN
fbem-2415	44	29	board	board	NOUN
fbem-2415	44	30	(	(	PUNCT
fbem-2415	44	31	pcaob	pcaob	PROPN
fbem-2415	44	32	)	)	PUNCT
fbem-2415	44	33	;	;	PUNCT
fbem-2415	44	34	the	the	DET
fbem-2415	44	35	requirement	requirement	NOUN
fbem-2415	44	36	for	for	ADP
fbem-2415	44	37	auditors	auditor	NOUN
fbem-2415	44	38	to	to	PART
fbem-2415	44	39	maintain	maintain	VERB
fbem-2415	44	40	a	a	DET
fbem-2415	44	41	certain	certain	ADJ
fbem-2415	44	42	level	level	NOUN
fbem-2415	44	43	of	of	ADP
fbem-2415	44	44	independence	independence	NOUN
fbem-2415	44	45	;	;	PUNCT
fbem-2415	44	46	the	the	DET
fbem-2415	44	47	regulation	regulation	NOUN
fbem-2415	44	48	of	of	ADP
fbem-2415	44	49	corporate	corporate	ADJ
fbem-2415	44	50	responsibility	responsibility	NOUN
fbem-2415	44	51	enhancing	enhance	VERB
fbem-2415	44	52	corporate	corporate	ADJ
fbem-2415	44	53	accountability	accountability	NOUN
fbem-2415	44	54	and	and	CCONJ
fbem-2415	44	55	disclosure	disclosure	NOUN
fbem-2415	44	56	of	of	ADP
fbem-2415	44	57	financial	financial	ADJ
fbem-2415	44	58	reports	report	NOUN
fbem-2415	44	59	,	,	PUNCT
fbem-2415	44	60	as	as	ADV
fbem-2415	44	61	well	well	ADV
fbem-2415	44	62	as	as	ADP
fbem-2415	44	63	the	the	DET
fbem-2415	44	64	regulation	regulation	NOUN
fbem-2415	44	65	of	of	ADP
fbem-2415	44	66	corporate	corporate	ADJ
fbem-2415	44	67	governance	governance	NOUN
fbem-2415	44	68	structure	structure	NOUN
fbem-2415	44	69	;	;	PUNCT
fbem-2415	44	70	and	and	CCONJ
fbem-2415	44	71	the	the	DET
fbem-2415	44	72	need	need	NOUN
fbem-2415	44	73	for	for	SCONJ
fbem-2415	44	74	executives	executive	NOUN
fbem-2415	44	75	to	to	PART
fbem-2415	44	76	evaluate	evaluate	VERB
fbem-2415	44	77	internal	internal	ADJ
fbem-2415	44	78	controls	control	NOUN
fbem-2415	44	79	.	.	PUNCT
fbem-2415	45	1	corporate	corporate	ADJ
fbem-2415	45	2	governance	governance	NOUN
fbem-2415	45	3	structure	structure	NOUN
fbem-2415	45	4	,	,	PUNCT
fbem-2415	45	5	limiting	limit	VERB
fbem-2415	45	6	the	the	DET
fbem-2415	45	7	actions	action	NOUN
fbem-2415	45	8	of	of	ADP
fbem-2415	45	9	corporate	corporate	ADJ
fbem-2415	45	10	executives	executive	NOUN
fbem-2415	45	11	,	,	PUNCT
fbem-2415	45	12	etc	etc	X
fbem-2415	45	13	.	.	X
fbem-2415	45	14	;	;	PUNCT
fbem-2415	45	15	also	also	ADV
fbem-2415	45	16	lists	list	VERB
fbem-2415	45	17	the	the	DET
fbem-2415	45	18	need	need	NOUN
fbem-2415	45	19	for	for	SCONJ
fbem-2415	45	20	executives	executive	NOUN
fbem-2415	45	21	to	to	PART
fbem-2415	45	22	give	give	VERB
fbem-2415	45	23	an	an	DET
fbem-2415	45	24	evaluation	evaluation	NOUN
fbem-2415	45	25	of	of	ADP
fbem-2415	45	26	internal	internal	ADJ
fbem-2415	45	27	controls	control	NOUN
fbem-2415	45	28	;	;	PUNCT
fbem-2415	45	29	and	and	CCONJ
fbem-2415	45	30	also	also	ADV
fbem-2415	45	31	strengthens	strengthen	VERB
fbem-2415	45	32	the	the	DET
fbem-2415	45	33	sec	sec	PROPN
fbem-2415	45	34	's	's	PART
fbem-2415	45	35	enforcement	enforcement	NOUN
fbem-2415	45	36	capabilities	capability	NOUN
fbem-2415	45	37	by	by	ADP
fbem-2415	45	38	increasing	increase	VERB
fbem-2415	45	39	financial	financial	ADJ
fbem-2415	45	40	allocations	allocation	NOUN
fbem-2415	45	41	and	and	CCONJ
fbem-2415	45	42	office	office	NOUN
fbem-2415	45	43	staff	staff	NOUN
fbem-2415	45	44	.	.	PUNCT
fbem-2415	46	1	secondly	secondly	ADV
fbem-2415	46	2	,	,	PUNCT
fbem-2415	46	3	chapter	chapter	NOUN
fbem-2415	46	4	7	7	NUM
fbem-2415	46	5	focuses	focus	VERB
fbem-2415	46	6	on	on	ADP
fbem-2415	46	7	research	research	NOUN
fbem-2415	46	8	and	and	CCONJ
fbem-2415	46	9	reporting	reporting	NOUN
fbem-2415	46	10	,	,	PUNCT
fbem-2415	46	11	which	which	PRON
fbem-2415	46	12	requires	require	VERB
fbem-2415	46	13	that	that	SCONJ
fbem-2415	46	14	within	within	ADP
fbem-2415	46	15	six	six	NUM
fbem-2415	46	16	to	to	PART
fbem-2415	46	17	nine	nine	NUM
fbem-2415	46	18	months	month	NOUN
fbem-2415	46	19	of	of	ADP
fbem-2415	46	20	the	the	DET
fbem-2415	46	21	act	act	NOUN
fbem-2415	46	22	coming	come	VERB
fbem-2415	46	23	into	into	ADP
fbem-2415	46	24	force	force	NOUN
fbem-2415	46	25	,	,	PUNCT
fbem-2415	46	26	the	the	DET
fbem-2415	46	27	relevant	relevant	ADJ
fbem-2415	46	28	authorities	authority	NOUN
fbem-2415	46	29	should	should	AUX
fbem-2415	46	30	submit	submit	VERB
fbem-2415	46	31	the	the	DET
fbem-2415	46	32	required	required	ADJ
fbem-2415	46	33	research	research	NOUN
fbem-2415	46	34	reports	report	NOUN
fbem-2415	46	35	,	,	PUNCT
fbem-2415	46	36	which	which	PRON
fbem-2415	46	37	can	can	AUX
fbem-2415	46	38	be	be	AUX
fbem-2415	46	39	used	use	VERB
fbem-2415	46	40	as	as	ADP
fbem-2415	46	41	reference	reference	NOUN
fbem-2415	46	42	documents	document	NOUN
fbem-2415	46	43	for	for	ADP
fbem-2415	46	44	the	the	DET
fbem-2415	46	45	relevant	relevant	ADJ
fbem-2415	46	46	enforcement	enforcement	NOUN
fbem-2415	46	47	organisations	organisation	NOUN
fbem-2415	46	48	and	and	CCONJ
fbem-2415	46	49	as	as	ADP
fbem-2415	46	50	a	a	DET
fbem-2415	46	51	reference	reference	NOUN
fbem-2415	46	52	for	for	ADP
fbem-2415	46	53	future	future	ADJ
fbem-2415	46	54	legislation	legislation	NOUN
fbem-2415	46	55	.	.	PUNCT
fbem-2415	47	1	finally	finally	ADV
fbem-2415	47	2	,	,	PUNCT
fbem-2415	47	3	chapters	chapter	NOUN
fbem-2415	47	4	8	8	NUM
fbem-2415	47	5	to	to	PART
fbem-2415	47	6	11	11	NUM
fbem-2415	47	7	focus	focus	NOUN
fbem-2415	47	8	on	on	ADP
fbem-2415	47	9	the	the	DET
fbem-2415	47	10	criminal	criminal	ADJ
fbem-2415	47	11	liability	liability	NOUN
fbem-2415	47	12	of	of	ADP
fbem-2415	47	13	the	the	DET
fbem-2415	47	14	persons	person	NOUN
fbem-2415	47	15	concerned	concern	VERB
fbem-2415	47	16	(	(	PUNCT
fbem-2415	47	17	executives	executive	NOUN
fbem-2415	47	18	,	,	PUNCT
fbem-2415	47	19	white	white	ADJ
fbem-2415	47	20	collars	collar	NOUN
fbem-2415	47	21	,	,	PUNCT
fbem-2415	47	22	etc	etc	X
fbem-2415	47	23	.	.	X
fbem-2415	47	24	)	)	PUNCT
fbem-2415	47	25	for	for	ADP
fbem-2415	47	26	breaches	breach	NOUN
fbem-2415	47	27	of	of	ADP
fbem-2415	47	28	the	the	DET
fbem-2415	47	29	law	law	NOUN
fbem-2415	47	30	.	.	PUNCT
fbem-2415	48	1	this	this	DET
fbem-2415	48	2	section	section	NOUN
fbem-2415	48	3	evolved	evolve	VERB
fbem-2415	48	4	from	from	ADP
fbem-2415	48	5	events	event	NOUN
fbem-2415	48	6	related	relate	VERB
fbem-2415	48	7	to	to	ADP
fbem-2415	48	8	the	the	DET
fbem-2415	48	9	accounting	accounting	NOUN
fbem-2415	48	10	fraud	fraud	NOUN
fbem-2415	48	11	scandals	scandal	NOUN
fbem-2415	48	12	that	that	PRON
fbem-2415	48	13	occurred	occur	VERB
fbem-2415	48	14	at	at	ADP
fbem-2415	48	15	the	the	DET
fbem-2415	48	16	time	time	NOUN
fbem-2415	48	17	,	,	PUNCT
fbem-2415	48	18	for	for	ADP
fbem-2415	48	19	example	example	NOUN
fbem-2415	48	20	:	:	PUNCT
fbem-2415	48	21	in	in	ADP
fbem-2415	48	22	relation	relation	NOUN
fbem-2415	48	23	to	to	ADP
fbem-2415	48	24	arthur	arthur	PROPN
fbem-2415	48	25	andersen	andersen	PROPN
fbem-2415	48	26	's	's	PART
fbem-2415	48	27	burning	burning	NOUN
fbem-2415	48	28	of	of	ADP
fbem-2415	48	29	a	a	DET
fbem-2415	48	30	large	large	ADJ
fbem-2415	48	31	amount	amount	NOUN
fbem-2415	48	32	of	of	ADP
fbem-2415	48	33	evidence	evidence	NOUN
fbem-2415	48	34	regarding	regard	VERB
fbem-2415	48	35	enron	enron	PROPN
fbem-2415	48	36	's	's	PART
fbem-2415	48	37	audit	audit	NOUN
fbem-2415	48	38	information	information	NOUN
fbem-2415	48	39	,	,	PUNCT
fbem-2415	48	40	this	this	DET
fbem-2415	48	41	statute	statute	NOUN
fbem-2415	48	42	clearly	clearly	ADV
fbem-2415	48	43	states	state	VERB
fbem-2415	48	44	the	the	DET
fbem-2415	48	45	destruction	destruction	NOUN
fbem-2415	48	46	of	of	ADP
fbem-2415	48	47	audit	audit	NOUN
fbem-2415	48	48	files	file	NOUN
fbem-2415	48	49	by	by	ADP
fbem-2415	48	50	senior	senior	ADJ
fbem-2415	48	51	executives	executive	NOUN
fbem-2415	48	52	is	be	AUX
fbem-2415	48	53	punishable	punishable	ADJ
fbem-2415	48	54	by	by	ADP
fbem-2415	48	55	up	up	ADP
fbem-2415	48	56	to	to	PART
fbem-2415	48	57	ten	ten	NUM
fbem-2415	48	58	years	year	NOUN
fbem-2415	48	59	in	in	ADP
fbem-2415	48	60	prison	prison	NOUN
fbem-2415	48	61	,	,	PUNCT
fbem-2415	48	62	and	and	CCONJ
fbem-2415	48	63	the	the	DET
fbem-2415	48	64	destruction	destruction	NOUN
fbem-2415	48	65	of	of	ADP
fbem-2415	48	66	files	file	NOUN
fbem-2415	48	67	in	in	ADP
fbem-2415	48	68	the	the	DET
fbem-2415	48	69	context	context	NOUN
fbem-2415	48	70	of	of	ADP
fbem-2415	48	71	a	a	DET
fbem-2415	48	72	federal	federal	ADJ
fbem-2415	48	73	investigation	investigation	NOUN
fbem-2415	48	74	,	,	PUNCT
fbem-2415	48	75	or	or	CCONJ
fbem-2415	48	76	in	in	ADP
fbem-2415	48	77	the	the	DET
fbem-2415	48	78	context	context	NOUN
fbem-2415	48	79	of	of	ADP
fbem-2415	48	80	a	a	DET
fbem-2415	48	81	corporate	corporate	ADJ
fbem-2415	48	82	bankruptcy	bankruptcy	NOUN
fbem-2415	48	83	audit	audit	NOUN
fbem-2415	48	84	the	the	DET
fbem-2415	48	85	act	act	NOUN
fbem-2415	48	86	reinforces	reinforce	VERB
fbem-2415	48	87	the	the	DET
fbem-2415	48	88	responsibility	responsibility	NOUN
fbem-2415	48	89	of	of	ADP
fbem-2415	48	90	company	company	NOUN
fbem-2415	48	91	management	management	NOUN
fbem-2415	48	92	for	for	ADP
fbem-2415	48	93	financial	financial	ADJ
fbem-2415	48	94	statements	statement	NOUN
fbem-2415	48	95	by	by	ADP
fbem-2415	48	96	requiring	require	VERB
fbem-2415	48	97	them	they	PRON
fbem-2415	48	98	to	to	PART
fbem-2415	48	99	provide	provide	VERB
fbem-2415	48	100	assurance	assurance	NOUN
fbem-2415	48	101	of	of	ADP
fbem-2415	48	102	the	the	DET
fbem-2415	48	103	truthfulness	truthfulness	ADJ
fbem-2415	48	104	of	of	ADP
fbem-2415	48	105	the	the	DET
fbem-2415	48	106	financial	financial	ADJ
fbem-2415	48	107	statements	statement	NOUN
fbem-2415	48	108	and	and	CCONJ
fbem-2415	48	109	by	by	ADP
fbem-2415	48	110	imposing	impose	VERB
fbem-2415	48	111	criminal	criminal	ADJ
fbem-2415	48	112	penalties	penalty	NOUN
fbem-2415	48	113	of	of	ADP
fbem-2415	48	114	10	10	NUM
fbem-2415	48	115	or	or	CCONJ
fbem-2415	48	116	20	20	NUM
fbem-2415	48	117	years	year	NOUN
fbem-2415	48	118	for	for	ADP
fbem-2415	48	119	providing	provide	VERB
fbem-2415	48	120	false	false	ADJ
fbem-2415	48	121	financial	financial	ADJ
fbem-2415	48	122	reports	report	NOUN
fbem-2415	48	123	.	.	PUNCT
fbem-2415	49	1	3	3	X
fbem-2415	49	2	.	.	X
fbem-2415	49	3	the	the	DET
fbem-2415	49	4	impact	impact	NOUN
fbem-2415	49	5	of	of	ADP
fbem-2415	49	6	the	the	DET
fbem-2415	49	7	sox	sox	PROPN
fbem-2415	49	8	act	act	NOUN
fbem-2415	49	9	on	on	ADP
fbem-2415	49	10	auditing	audit	VERB
fbem-2415	49	11	3.1	3.1	NUM
fbem-2415	49	12	.	.	PUNCT
fbem-2415	50	1	impact	impact	NOUN
fbem-2415	50	2	on	on	ADP
fbem-2415	50	3	internal	internal	ADJ
fbem-2415	50	4	audit	audit	NOUN
fbem-2415	50	5	"	"	PUNCT
fbem-2415	50	6	with	with	ADP
fbem-2415	50	7	the	the	DET
fbem-2415	50	8	introduction	introduction	NOUN
fbem-2415	50	9	of	of	ADP
fbem-2415	50	10	the	the	DET
fbem-2415	50	11	sox	sox	PROPN
fbem-2415	50	12	act	act	PROPN
fbem-2415	50	13	,	,	PUNCT
fbem-2415	50	14	which	which	PRON
fbem-2415	50	15	provides	provide	VERB
fbem-2415	50	16	more	more	ADV
fbem-2415	50	17	detailed	detailed	ADJ
fbem-2415	50	18	regulations	regulation	NOUN
fbem-2415	50	19	on	on	ADP
fbem-2415	50	20	the	the	DET
fbem-2415	50	21	internal	internal	ADJ
fbem-2415	50	22	situation	situation	NOUN
fbem-2415	50	23	of	of	ADP
fbem-2415	50	24	companies	company	NOUN
fbem-2415	50	25	,	,	PUNCT
fbem-2415	50	26	both	both	DET
fbem-2415	50	27	internal	internal	ADJ
fbem-2415	50	28	companies	company	NOUN
fbem-2415	50	29	and	and	CCONJ
fbem-2415	50	30	investors	investor	NOUN
fbem-2415	50	31	are	be	AUX
fbem-2415	50	32	gradually	gradually	ADV
fbem-2415	50	33	focusing	focus	VERB
fbem-2415	50	34	on	on	ADP
fbem-2415	50	35	the	the	DET
fbem-2415	50	36	implementation	implementation	NOUN
fbem-2415	50	37	and	and	CCONJ
fbem-2415	50	38	results	result	NOUN
fbem-2415	50	39	of	of	ADP
fbem-2415	50	40	internal	internal	ADJ
fbem-2415	50	41	audits	audits	NOUN
fbem-2415	50	42	,	,	PUNCT
fbem-2415	50	43	stimulating	stimulate	VERB
fbem-2415	50	44	a	a	DET
fbem-2415	50	45	strong	strong	ADJ
fbem-2415	50	46	interest	interest	NOUN
fbem-2415	50	47	in	in	ADP
fbem-2415	50	48	corporate	corporate	ADJ
fbem-2415	50	49	governance	governance	NOUN
fbem-2415	50	50	,	,	PUNCT
fbem-2415	50	51	effective	effective	ADJ
fbem-2415	50	52	regulation	regulation	NOUN
fbem-2415	50	53	and	and	CCONJ
fbem-2415	50	54	sound	sound	ADJ
fbem-2415	50	55	internal	internal	ADJ
fbem-2415	50	56	controls	control	NOUN
fbem-2415	50	57	[	[	X
fbem-2415	50	58	5	5	NUM
fbem-2415	50	59	]	]	PUNCT
fbem-2415	50	60	.	.	PUNCT
fbem-2415	51	1	internal	internal	ADJ
fbem-2415	51	2	audit	audit	NOUN
fbem-2415	51	3	is	be	AUX
fbem-2415	51	4	used	use	VERB
fbem-2415	51	5	by	by	ADP
fbem-2415	51	6	professionals	professional	NOUN
fbem-2415	51	7	within	within	ADP
fbem-2415	51	8	a	a	DET
fbem-2415	51	9	company	company	NOUN
fbem-2415	51	10	to	to	PART
fbem-2415	51	11	check	check	VERB
fbem-2415	51	12	whether	whether	SCONJ
fbem-2415	51	13	the	the	DET
fbem-2415	51	14	internal	internal	ADJ
fbem-2415	51	15	actions	action	NOUN
fbem-2415	51	16	of	of	ADP
fbem-2415	51	17	the	the	DET
fbem-2415	51	18	company	company	NOUN
fbem-2415	51	19	are	be	AUX
fbem-2415	51	20	effective	effective	ADJ
fbem-2415	51	21	and	and	CCONJ
fbem-2415	51	22	compliant	compliant	ADJ
fbem-2415	51	23	,	,	PUNCT
fbem-2415	51	24	and	and	CCONJ
fbem-2415	51	25	whether	whether	SCONJ
fbem-2415	51	26	the	the	DET
fbem-2415	51	27	risks	risk	NOUN
fbem-2415	51	28	of	of	ADP
fbem-2415	51	29	the	the	DET
fbem-2415	51	30	company	company	NOUN
fbem-2415	51	31	can	can	AUX
fbem-2415	51	32	be	be	AUX
fbem-2415	51	33	controlled	control	VERB
fbem-2415	51	34	to	to	ADP
fbem-2415	51	35	a	a	DET
fbem-2415	51	36	certain	certain	ADJ
fbem-2415	51	37	extent	extent	NOUN
fbem-2415	51	38	,	,	PUNCT
fbem-2415	51	39	so	so	SCONJ
fbem-2415	51	40	as	as	SCONJ
fbem-2415	51	41	to	to	PART
fbem-2415	51	42	improve	improve	VERB
fbem-2415	51	43	corporate	corporate	ADJ
fbem-2415	51	44	governance	governance	NOUN
fbem-2415	51	45	,	,	PUNCT
fbem-2415	51	46	reduce	reduce	VERB
fbem-2415	51	47	corporate	corporate	ADJ
fbem-2415	51	48	risks	risk	NOUN
fbem-2415	51	49	and	and	CCONJ
fbem-2415	51	50	effectively	effectively	ADV
fbem-2415	51	51	achieve	achieve	VERB
fbem-2415	51	52	corporate	corporate	ADJ
fbem-2415	51	53	value	value	NOUN
fbem-2415	51	54	and	and	CCONJ
fbem-2415	51	55	strategic	strategic	ADJ
fbem-2415	51	56	corporate	corporate	ADJ
fbem-2415	51	57	objectives	objective	NOUN
fbem-2415	51	58	.	.	PUNCT
fbem-2415	52	1	as	as	ADP
fbem-2415	52	2	such	such	ADJ
fbem-2415	52	3	,	,	PUNCT
fbem-2415	52	4	it	it	PRON
fbem-2415	52	5	has	have	VERB
fbem-2415	52	6	a	a	DET
fbem-2415	52	7	very	very	ADV
fbem-2415	52	8	important	important	ADJ
fbem-2415	52	9	role	role	NOUN
fbem-2415	52	10	and	and	CCONJ
fbem-2415	52	11	is	be	AUX
fbem-2415	52	12	later	later	ADV
fbem-2415	52	13	seen	see	VERB
fbem-2415	52	14	by	by	ADP
fbem-2415	52	15	companies	company	NOUN
fbem-2415	52	16	as	as	ADP
fbem-2415	52	17	the	the	DET
fbem-2415	52	18	first	first	ADJ
fbem-2415	52	19	line	line	NOUN
fbem-2415	52	20	of	of	ADP
fbem-2415	52	21	defence	defence	NOUN
fbem-2415	52	22	in	in	ADP
fbem-2415	52	23	monitoring	monitor	VERB
fbem-2415	52	24	the	the	DET
fbem-2415	52	25	quality	quality	NOUN
fbem-2415	52	26	of	of	ADP
fbem-2415	52	27	financial	financial	ADJ
fbem-2415	52	28	information	information	NOUN
fbem-2415	52	29	.	.	PUNCT
fbem-2415	53	1	before	before	ADP
fbem-2415	53	2	2002	2002	NUM
fbem-2415	53	3	,	,	PUNCT
fbem-2415	53	4	most	most	ADV
fbem-2415	53	5	listed	list	VERB
fbem-2415	53	6	companies	company	NOUN
fbem-2415	53	7	conducted	conduct	VERB
fbem-2415	53	8	internal	internal	ADJ
fbem-2415	53	9	audits	audit	NOUN
fbem-2415	53	10	basically	basically	ADV
fbem-2415	53	11	focusing	focus	VERB
fbem-2415	53	12	on	on	ADP
fbem-2415	53	13	financial	financial	ADJ
fbem-2415	53	14	and	and	CCONJ
fbem-2415	53	15	operational	operational	ADJ
fbem-2415	53	16	audits	audits	NOUN
fbem-2415	53	17	.	.	PUNCT
fbem-2415	54	1	even	even	ADV
fbem-2415	54	2	a	a	DET
fbem-2415	54	3	decade	decade	NOUN
fbem-2415	54	4	or	or	CCONJ
fbem-2415	54	5	so	so	ADV
fbem-2415	54	6	ago	ago	ADV
fbem-2415	54	7	,	,	PUNCT
fbem-2415	54	8	most	most	ADJ
fbem-2415	54	9	companies	company	NOUN
fbem-2415	54	10	conducted	conduct	VERB
fbem-2415	54	11	internal	internal	ADJ
fbem-2415	54	12	audits	audits	NOUN
fbem-2415	54	13	only	only	ADV
fbem-2415	54	14	to	to	PART
fbem-2415	54	15	avoid	avoid	VERB
fbem-2415	54	16	duplication	duplication	NOUN
fbem-2415	54	17	of	of	ADP
fbem-2415	54	18	work	work	NOUN
fbem-2415	54	19	with	with	ADP
fbem-2415	54	20	external	external	ADJ
fbem-2415	54	21	audits	audit	NOUN
fbem-2415	54	22	;	;	PUNCT
fbem-2415	54	23	some	some	DET
fbem-2415	54	24	companies	company	NOUN
fbem-2415	54	25	set	set	VERB
fbem-2415	54	26	up	up	ADP
fbem-2415	54	27	internal	internal	ADJ
fbem-2415	54	28	audit	audit	NOUN
fbem-2415	54	29	departments	department	NOUN
fbem-2415	54	30	only	only	ADV
fbem-2415	54	31	because	because	SCONJ
fbem-2415	54	32	they	they	PRON
fbem-2415	54	33	could	could	AUX
fbem-2415	54	34	play	play	VERB
fbem-2415	54	35	a	a	DET
fbem-2415	54	36	role	role	NOUN
fbem-2415	54	37	in	in	ADP
fbem-2415	54	38	the	the	DET
fbem-2415	54	39	evaluation	evaluation	NOUN
fbem-2415	54	40	and	and	CCONJ
fbem-2415	54	41	monitoring	monitoring	NOUN
fbem-2415	54	42	of	of	ADP
fbem-2415	54	43	internal	internal	ADJ
fbem-2415	54	44	controls	control	NOUN
fbem-2415	54	45	.	.	PUNCT
fbem-2415	55	1	it	it	PRON
fbem-2415	55	2	was	be	AUX
fbem-2415	55	3	only	only	ADV
fbem-2415	55	4	after	after	ADP
fbem-2415	55	5	the	the	DET
fbem-2415	55	6	introduction	introduction	NOUN
fbem-2415	55	7	of	of	ADP
fbem-2415	55	8	the	the	DET
fbem-2415	55	9	sox	sox	PROPN
fbem-2415	55	10	act	act	NOUN
fbem-2415	55	11	that	that	SCONJ
fbem-2415	55	12	there	there	PRON
fbem-2415	55	13	was	be	VERB
fbem-2415	55	14	a	a	DET
fbem-2415	55	15	fundamental	fundamental	ADJ
fbem-2415	55	16	change	change	NOUN
fbem-2415	55	17	in	in	ADP
fbem-2415	55	18	the	the	DET
fbem-2415	55	19	market	market	NOUN
fbem-2415	55	20	for	for	ADP
fbem-2415	55	21	internal	internal	ADJ
fbem-2415	55	22	audit	audit	NOUN
fbem-2415	55	23	,	,	PUNCT
fbem-2415	55	24	emphasising	emphasise	VERB
fbem-2415	55	25	the	the	DET
fbem-2415	55	26	status	status	NOUN
fbem-2415	55	27	and	and	CCONJ
fbem-2415	55	28	role	role	NOUN
fbem-2415	55	29	of	of	ADP
fbem-2415	55	30	internal	internal	ADJ
fbem-2415	55	31	audit	audit	NOUN
fbem-2415	55	32	in	in	ADP
fbem-2415	55	33	the	the	DET
fbem-2415	55	34	enterprise	enterprise	NOUN
fbem-2415	55	35	,	,	PUNCT
fbem-2415	55	36	which	which	PRON
fbem-2415	55	37	plays	play	VERB
fbem-2415	55	38	a	a	DET
fbem-2415	55	39	top	top	ADJ
fbem-2415	55	40	priority	priority	NOUN
fbem-2415	55	41	role	role	NOUN
fbem-2415	55	42	in	in	ADP
fbem-2415	55	43	the	the	DET
fbem-2415	55	44	construction	construction	NOUN
fbem-2415	55	45	of	of	ADP
fbem-2415	55	46	internal	internal	ADJ
fbem-2415	55	47	control	control	NOUN
fbem-2415	55	48	in	in	ADP
fbem-2415	55	49	the	the	DET
fbem-2415	55	50	enterprise	enterprise	NOUN
fbem-2415	55	51	,	,	PUNCT
fbem-2415	55	52	and	and	CCONJ
fbem-2415	55	53	also	also	ADV
fbem-2415	55	54	emphasising	emphasise	VERB
fbem-2415	55	55	that	that	DET
fbem-2415	55	56	internal	internal	ADJ
fbem-2415	55	57	audit	audit	NOUN
fbem-2415	55	58	itself	itself	PRON
fbem-2415	55	59	is	be	AUX
fbem-2415	55	60	an	an	DET
fbem-2415	55	61	176	176	NUM
fbem-2415	55	62	inherent	inherent	ADJ
fbem-2415	55	63	part	part	NOUN
fbem-2415	55	64	of	of	ADP
fbem-2415	55	65	the	the	DET
fbem-2415	55	66	corporate	corporate	ADJ
fbem-2415	55	67	governance	governance	NOUN
fbem-2415	55	68	process	process	NOUN
fbem-2415	55	69	.	.	PUNCT
fbem-2415	56	1	as	as	SCONJ
fbem-2415	56	2	society	society	NOUN
fbem-2415	56	3	continues	continue	VERB
fbem-2415	56	4	to	to	PART
fbem-2415	56	5	develop	develop	VERB
fbem-2415	56	6	,	,	PUNCT
fbem-2415	56	7	the	the	DET
fbem-2415	56	8	state	state	NOUN
fbem-2415	56	9	is	be	AUX
fbem-2415	56	10	placing	place	VERB
fbem-2415	56	11	more	more	ADJ
fbem-2415	56	12	and	and	CCONJ
fbem-2415	56	13	more	more	ADJ
fbem-2415	56	14	emphasis	emphasis	NOUN
fbem-2415	56	15	on	on	ADP
fbem-2415	56	16	auditing	auditing	NOUN
fbem-2415	56	17	.	.	PUNCT
fbem-2415	57	1	companies	company	NOUN
fbem-2415	57	2	should	should	AUX
fbem-2415	57	3	actively	actively	ADV
fbem-2415	57	4	use	use	VERB
fbem-2415	57	5	advanced	advanced	ADJ
fbem-2415	57	6	computer	computer	NOUN
fbem-2415	57	7	technology	technology	NOUN
fbem-2415	57	8	to	to	PART
fbem-2415	57	9	guard	guard	VERB
fbem-2415	57	10	against	against	ADP
fbem-2415	57	11	their	their	PRON
fbem-2415	57	12	security	security	NOUN
fbem-2415	57	13	risks	risk	NOUN
fbem-2415	57	14	.	.	PUNCT
fbem-2415	58	1	for	for	ADP
fbem-2415	58	2	data	data	NOUN
fbem-2415	58	3	security	security	NOUN
fbem-2415	58	4	,	,	PUNCT
fbem-2415	58	5	companies	company	NOUN
fbem-2415	58	6	should	should	AUX
fbem-2415	58	7	incorporate	incorporate	VERB
fbem-2415	58	8	current	current	ADJ
fbem-2415	58	9	technology	technology	NOUN
fbem-2415	58	10	to	to	PART
fbem-2415	58	11	encrypt	encrypt	VERB
fbem-2415	58	12	data	datum	NOUN
fbem-2415	58	13	information	information	NOUN
fbem-2415	58	14	or	or	CCONJ
fbem-2415	58	15	can	can	AUX
fbem-2415	58	16	use	use	VERB
fbem-2415	58	17	virtual	virtual	ADJ
fbem-2415	58	18	machines	machine	NOUN
fbem-2415	58	19	to	to	PART
fbem-2415	58	20	protect	protect	VERB
fbem-2415	58	21	the	the	DET
fbem-2415	58	22	security	security	NOUN
fbem-2415	58	23	of	of	ADP
fbem-2415	58	24	these	these	DET
fbem-2415	58	25	systems	system	NOUN
fbem-2415	58	26	.	.	PUNCT
fbem-2415	59	1	in	in	ADP
fbem-2415	59	2	addition	addition	NOUN
fbem-2415	59	3	to	to	ADP
fbem-2415	59	4	finding	find	VERB
fbem-2415	59	5	ways	way	NOUN
fbem-2415	59	6	to	to	PART
fbem-2415	59	7	secure	secure	VERB
fbem-2415	59	8	them	they	PRON
fbem-2415	59	9	,	,	PUNCT
fbem-2415	59	10	those	those	PRON
fbem-2415	59	11	involved	involve	VERB
fbem-2415	59	12	can	can	AUX
fbem-2415	59	13	also	also	ADV
fbem-2415	59	14	back	back	VERB
fbem-2415	59	15	up	up	ADP
fbem-2415	59	16	data	datum	NOUN
fbem-2415	59	17	in	in	ADP
fbem-2415	59	18	accordance	accordance	NOUN
fbem-2415	59	19	with	with	ADP
fbem-2415	59	20	guidelines	guideline	NOUN
fbem-2415	59	21	or	or	CCONJ
fbem-2415	59	22	corporate	corporate	ADJ
fbem-2415	59	23	requirements	requirement	NOUN
fbem-2415	59	24	to	to	PART
fbem-2415	59	25	avoid	avoid	VERB
fbem-2415	59	26	data	datum	NOUN
fbem-2415	59	27	loss	loss	NOUN
fbem-2415	59	28	.	.	PUNCT
fbem-2415	60	1	a	a	DET
fbem-2415	60	2	wellconstructed	wellconstructe	VERB
fbem-2415	60	3	network	network	NOUN
fbem-2415	60	4	firewall	firewall	NOUN
fbem-2415	60	5	will	will	AUX
fbem-2415	60	6	not	not	PART
fbem-2415	60	7	only	only	ADV
fbem-2415	60	8	improve	improve	VERB
fbem-2415	60	9	the	the	DET
fbem-2415	60	10	security	security	NOUN
fbem-2415	60	11	of	of	ADP
fbem-2415	60	12	the	the	DET
fbem-2415	60	13	accounting	accounting	NOUN
fbem-2415	60	14	information	information	NOUN
fbem-2415	60	15	system	system	NOUN
fbem-2415	60	16	,	,	PUNCT
fbem-2415	60	17	but	but	CCONJ
fbem-2415	60	18	will	will	AUX
fbem-2415	60	19	also	also	ADV
fbem-2415	60	20	further	far	ADV
fbem-2415	60	21	promote	promote	VERB
fbem-2415	60	22	the	the	DET
fbem-2415	60	23	development	development	NOUN
fbem-2415	60	24	of	of	ADP
fbem-2415	60	25	accounting	accounting	NOUN
fbem-2415	60	26	information	information	NOUN
fbem-2415	60	27	in	in	ADP
fbem-2415	60	28	the	the	DET
fbem-2415	60	29	enterprise	enterprise	NOUN
fbem-2415	60	30	.	.	PUNCT
fbem-2415	61	1	the	the	DET
fbem-2415	61	2	rapid	rapid	ADJ
fbem-2415	61	3	development	development	NOUN
fbem-2415	61	4	of	of	ADP
fbem-2415	61	5	network	network	NOUN
fbem-2415	61	6	technology	technology	NOUN
fbem-2415	61	7	has	have	AUX
fbem-2415	61	8	greatly	greatly	ADV
fbem-2415	61	9	facilitated	facilitate	VERB
fbem-2415	61	10	our	our	PRON
fbem-2415	61	11	daily	daily	ADJ
fbem-2415	61	12	life	life	NOUN
fbem-2415	61	13	and	and	CCONJ
fbem-2415	61	14	work	work	NOUN
fbem-2415	61	15	,	,	PUNCT
fbem-2415	61	16	but	but	CCONJ
fbem-2415	61	17	in	in	ADP
fbem-2415	61	18	terms	term	NOUN
fbem-2415	61	19	of	of	ADP
fbem-2415	61	20	accounting	accounting	NOUN
fbem-2415	61	21	information	information	NOUN
fbem-2415	61	22	security	security	NOUN
fbem-2415	61	23	management	management	NOUN
fbem-2415	61	24	,	,	PUNCT
fbem-2415	61	25	the	the	DET
fbem-2415	61	26	traditional	traditional	ADJ
fbem-2415	61	27	information	information	NOUN
fbem-2415	61	28	security	security	NOUN
fbem-2415	61	29	protection	protection	NOUN
fbem-2415	61	30	system	system	NOUN
fbem-2415	61	31	can	can	AUX
fbem-2415	61	32	no	no	ADV
fbem-2415	61	33	longer	long	ADV
fbem-2415	61	34	meet	meet	VERB
fbem-2415	61	35	the	the	DET
fbem-2415	61	36	needs	need	NOUN
fbem-2415	61	37	of	of	ADP
fbem-2415	61	38	information	information	NOUN
fbem-2415	61	39	security	security	NOUN
fbem-2415	61	40	defence	defence	NOUN
fbem-2415	61	41	in	in	ADP
fbem-2415	61	42	the	the	DET
fbem-2415	61	43	new	new	ADJ
fbem-2415	61	44	era	era	NOUN
fbem-2415	61	45	,	,	PUNCT
fbem-2415	61	46	therefore	therefore	ADV
fbem-2415	61	47	,	,	PUNCT
fbem-2415	61	48	enterprises	enterprise	NOUN
fbem-2415	61	49	need	need	VERB
fbem-2415	61	50	to	to	PART
fbem-2415	61	51	further	far	ADV
fbem-2415	61	52	increase	increase	VERB
fbem-2415	61	53	accounting	accounting	NOUN
fbem-2415	61	54	information	information	NOUN
fbem-2415	61	55	security	security	NOUN
fbem-2415	61	56	management	management	NOUN
fbem-2415	61	57	.	.	PUNCT
fbem-2415	62	1	specifically	specifically	ADV
fbem-2415	62	2	,	,	PUNCT
fbem-2415	62	3	enterprises	enterprise	NOUN
fbem-2415	62	4	are	be	AUX
fbem-2415	62	5	required	require	VERB
fbem-2415	62	6	to	to	PART
fbem-2415	62	7	strengthen	strengthen	VERB
fbem-2415	62	8	the	the	DET
fbem-2415	62	9	protection	protection	NOUN
fbem-2415	62	10	of	of	ADP
fbem-2415	62	11	accounting	accounting	NOUN
fbem-2415	62	12	information	information	NOUN
fbem-2415	62	13	systems	system	NOUN
fbem-2415	62	14	and	and	CCONJ
fbem-2415	62	15	the	the	DET
fbem-2415	62	16	channels	channel	NOUN
fbem-2415	62	17	and	and	CCONJ
fbem-2415	62	18	contents	content	NOUN
fbem-2415	62	19	of	of	ADP
fbem-2415	62	20	accounting	accounting	NOUN
fbem-2415	62	21	information	information	NOUN
fbem-2415	62	22	collection	collection	NOUN
fbem-2415	62	23	,	,	PUNCT
fbem-2415	62	24	implement	implement	VERB
fbem-2415	62	25	dynamic	dynamic	ADJ
fbem-2415	62	26	monitoring	monitoring	NOUN
fbem-2415	62	27	,	,	PUNCT
fbem-2415	62	28	and	and	CCONJ
fbem-2415	62	29	assign	assign	VERB
fbem-2415	62	30	accounting	accounting	NOUN
fbem-2415	62	31	information	information	NOUN
fbem-2415	62	32	to	to	ADP
fbem-2415	62	33	different	different	ADJ
fbem-2415	62	34	managers	manager	NOUN
fbem-2415	62	35	for	for	ADP
fbem-2415	62	36	safekeeping	safekeeping	NOUN
fbem-2415	62	37	and	and	CCONJ
fbem-2415	62	38	sign	sign	VERB
fbem-2415	62	39	corresponding	correspond	VERB
fbem-2415	62	40	confidentiality	confidentiality	NOUN
fbem-2415	62	41	agreements	agreement	NOUN
fbem-2415	62	42	,	,	PUNCT
fbem-2415	62	43	taking	take	VERB
fbem-2415	62	44	into	into	ADP
fbem-2415	62	45	account	account	NOUN
fbem-2415	62	46	the	the	DET
fbem-2415	62	47	importance	importance	NOUN
fbem-2415	62	48	of	of	ADP
fbem-2415	62	49	accounting	accounting	NOUN
fbem-2415	62	50	information	information	NOUN
fbem-2415	62	51	.	.	PUNCT
fbem-2415	63	1	in	in	ADP
fbem-2415	63	2	addition	addition	NOUN
fbem-2415	63	3	,	,	PUNCT
fbem-2415	63	4	the	the	DET
fbem-2415	63	5	security	security	NOUN
fbem-2415	63	6	of	of	ADP
fbem-2415	63	7	the	the	DET
fbem-2415	63	8	accounting	accounting	NOUN
fbem-2415	63	9	information	information	NOUN
fbem-2415	63	10	system	system	NOUN
fbem-2415	63	11	should	should	AUX
fbem-2415	63	12	be	be	AUX
fbem-2415	63	13	regularly	regularly	ADV
fbem-2415	63	14	evaluated	evaluate	VERB
fbem-2415	63	15	,	,	PUNCT
fbem-2415	63	16	and	and	CCONJ
fbem-2415	63	17	any	any	DET
fbem-2415	63	18	abnormalities	abnormality	NOUN
fbem-2415	63	19	should	should	AUX
fbem-2415	63	20	be	be	AUX
fbem-2415	63	21	dealt	deal	VERB
fbem-2415	63	22	with	with	ADP
fbem-2415	63	23	in	in	ADP
fbem-2415	63	24	a	a	DET
fbem-2415	63	25	timely	timely	ADJ
fbem-2415	63	26	manner	manner	NOUN
fbem-2415	63	27	to	to	PART
fbem-2415	63	28	improve	improve	VERB
fbem-2415	63	29	the	the	DET
fbem-2415	63	30	system	system	NOUN
fbem-2415	63	31	's	's	PART
fbem-2415	63	32	selfprotection	selfprotection	NOUN
fbem-2415	63	33	capability	capability	NOUN
fbem-2415	63	34	.	.	PUNCT
fbem-2415	64	1	3.2	3.2	NUM
fbem-2415	64	2	.	.	PUNCT
fbem-2415	64	3	impact	impact	NOUN
fbem-2415	64	4	on	on	ADP
fbem-2415	64	5	cpa	cpa	NOUN
fbem-2415	64	6	audit	audit	NOUN
fbem-2415	64	7	prior	prior	ADV
fbem-2415	64	8	to	to	ADP
fbem-2415	64	9	the	the	DET
fbem-2415	64	10	enron	enron	PROPN
fbem-2415	64	11	and	and	CCONJ
fbem-2415	64	12	worldcom	worldcom	PROPN
fbem-2415	64	13	incidents	incident	NOUN
fbem-2415	64	14	,	,	PUNCT
fbem-2415	64	15	the	the	DET
fbem-2415	64	16	united	united	PROPN
fbem-2415	64	17	states	states	PROPN
fbem-2415	64	18	,	,	PUNCT
fbem-2415	64	19	which	which	PRON
fbem-2415	64	20	advocated	advocate	VERB
fbem-2415	64	21	a	a	DET
fbem-2415	64	22	free	free	ADJ
fbem-2415	64	23	economy	economy	NOUN
fbem-2415	64	24	,	,	PUNCT
fbem-2415	64	25	believed	believe	VERB
fbem-2415	64	26	that	that	SCONJ
fbem-2415	64	27	government	government	NOUN
fbem-2415	64	28	regulation	regulation	NOUN
fbem-2415	64	29	would	would	AUX
fbem-2415	64	30	reduce	reduce	VERB
fbem-2415	64	31	the	the	DET
fbem-2415	64	32	efficiency	efficiency	NOUN
fbem-2415	64	33	of	of	ADP
fbem-2415	64	34	the	the	DET
fbem-2415	64	35	profession	profession	NOUN
fbem-2415	64	36	and	and	CCONJ
fbem-2415	64	37	therefore	therefore	ADV
fbem-2415	64	38	had	have	AUX
fbem-2415	64	39	always	always	ADV
fbem-2415	64	40	adopted	adopt	VERB
fbem-2415	64	41	a	a	DET
fbem-2415	64	42	model	model	NOUN
fbem-2415	64	43	of	of	ADP
fbem-2415	64	44	less	less	ADJ
fbem-2415	64	45	government	government	NOUN
fbem-2415	64	46	intervention	intervention	NOUN
fbem-2415	64	47	and	and	CCONJ
fbem-2415	64	48	non	non	NOUN
fbem-2415	64	49	-	-	NOUN
fbem-2415	64	50	intervention	intervention	NOUN
fbem-2415	64	51	in	in	ADP
fbem-2415	64	52	the	the	DET
fbem-2415	64	53	economy[6	economy[6	NOUN
fbem-2415	64	54	]	]	PUNCT
fbem-2415	64	55	.	.	PUNCT
fbem-2415	65	1	in	in	ADP
fbem-2415	65	2	the	the	DET
fbem-2415	65	3	cpa	cpa	NOUN
fbem-2415	65	4	profession	profession	NOUN
fbem-2415	65	5	,	,	PUNCT
fbem-2415	65	6	in	in	ADP
fbem-2415	65	7	order	order	NOUN
fbem-2415	65	8	not	not	PART
fbem-2415	65	9	to	to	PART
fbem-2415	65	10	interfere	interfere	VERB
fbem-2415	65	11	with	with	ADP
fbem-2415	65	12	its	its	PRON
fbem-2415	65	13	free	free	ADJ
fbem-2415	65	14	development	development	NOUN
fbem-2415	65	15	,	,	PUNCT
fbem-2415	65	16	a	a	DET
fbem-2415	65	17	system	system	NOUN
fbem-2415	65	18	of	of	ADP
fbem-2415	65	19	complete	complete	ADJ
fbem-2415	65	20	industry	industry	NOUN
fbem-2415	65	21	selfregulation	selfregulation	NOUN
fbem-2415	65	22	was	be	AUX
fbem-2415	65	23	implemented	implement	VERB
fbem-2415	65	24	.	.	PUNCT
fbem-2415	66	1	however	however	ADV
fbem-2415	66	2	,	,	PUNCT
fbem-2415	66	3	reality	reality	NOUN
fbem-2415	66	4	struck	strike	VERB
fbem-2415	66	5	frequently	frequently	ADV
fbem-2415	66	6	with	with	ADP
fbem-2415	66	7	the	the	DET
fbem-2415	66	8	frequent	frequent	ADJ
fbem-2415	66	9	occurrence	occurrence	NOUN
fbem-2415	66	10	of	of	ADP
fbem-2415	66	11	financial	financial	ADJ
fbem-2415	66	12	fraud	fraud	NOUN
fbem-2415	66	13	scandals	scandal	NOUN
fbem-2415	66	14	,	,	PUNCT
fbem-2415	66	15	and	and	CCONJ
fbem-2415	66	16	the	the	DET
fbem-2415	66	17	us	us	PROPN
fbem-2415	66	18	government	government	NOUN
fbem-2415	66	19	thus	thus	ADV
fbem-2415	66	20	had	have	VERB
fbem-2415	66	21	to	to	PART
fbem-2415	66	22	gradually	gradually	ADV
fbem-2415	66	23	deepen	deepen	VERB
fbem-2415	66	24	its	its	PRON
fbem-2415	66	25	regulation	regulation	NOUN
fbem-2415	66	26	of	of	ADP
fbem-2415	66	27	the	the	DET
fbem-2415	66	28	cpa	cpa	NOUN
fbem-2415	66	29	profession	profession	NOUN
fbem-2415	66	30	.	.	PUNCT
fbem-2415	67	1	the	the	DET
fbem-2415	67	2	outbreak	outbreak	NOUN
fbem-2415	67	3	of	of	ADP
fbem-2415	67	4	the	the	DET
fbem-2415	67	5	enron	enron	PROPN
fbem-2415	67	6	series	series	NOUN
fbem-2415	67	7	of	of	ADP
fbem-2415	67	8	events	event	NOUN
fbem-2415	67	9	also	also	ADV
fbem-2415	67	10	demonstrated	demonstrate	VERB
fbem-2415	67	11	the	the	DET
fbem-2415	67	12	difficulty	difficulty	NOUN
fbem-2415	67	13	of	of	ADP
fbem-2415	67	14	ensuring	ensure	VERB
fbem-2415	67	15	audit	audit	NOUN
fbem-2415	67	16	quality	quality	NOUN
fbem-2415	67	17	in	in	ADP
fbem-2415	67	18	the	the	DET
fbem-2415	67	19	long	long	ADJ
fbem-2415	67	20	term	term	NOUN
fbem-2415	67	21	without	without	ADP
fbem-2415	67	22	an	an	DET
fbem-2415	67	23	independent	independent	ADJ
fbem-2415	67	24	regulator	regulator	NOUN
fbem-2415	67	25	to	to	PART
fbem-2415	67	26	oversee	oversee	VERB
fbem-2415	67	27	cpas	cpa	NOUN
fbem-2415	67	28	and	and	CCONJ
fbem-2415	67	29	revealed	reveal	VERB
fbem-2415	67	30	the	the	DET
fbem-2415	67	31	weaknesses	weakness	NOUN
fbem-2415	67	32	of	of	ADP
fbem-2415	67	33	the	the	DET
fbem-2415	67	34	us	us	PROPN
fbem-2415	67	35	self	self	NOUN
fbem-2415	67	36	-	-	PUNCT
fbem-2415	67	37	regulatory	regulatory	ADJ
fbem-2415	67	38	system	system	NOUN
fbem-2415	67	39	.	.	PUNCT
fbem-2415	68	1	the	the	DET
fbem-2415	68	2	creation	creation	NOUN
fbem-2415	68	3	of	of	ADP
fbem-2415	68	4	the	the	DET
fbem-2415	68	5	public	public	ADJ
fbem-2415	68	6	company	company	NOUN
fbem-2415	68	7	accounting	accounting	NOUN
fbem-2415	68	8	oversight	oversight	NOUN
fbem-2415	68	9	board	board	PROPN
fbem-2415	68	10	(	(	PUNCT
fbem-2415	68	11	pcaob	pcaob	NOUN
fbem-2415	68	12	)	)	PUNCT
fbem-2415	68	13	marked	mark	VERB
fbem-2415	68	14	the	the	DET
fbem-2415	68	15	end	end	NOUN
fbem-2415	68	16	of	of	ADP
fbem-2415	68	17	more	more	ADJ
fbem-2415	68	18	than	than	ADP
fbem-2415	68	19	100	100	NUM
fbem-2415	68	20	years	year	NOUN
fbem-2415	68	21	of	of	ADP
fbem-2415	68	22	self	self	NOUN
fbem-2415	68	23	-	-	PUNCT
fbem-2415	68	24	regulation	regulation	NOUN
fbem-2415	68	25	of	of	ADP
fbem-2415	68	26	the	the	DET
fbem-2415	68	27	us	us	PROPN
fbem-2415	68	28	cpa	cpa	NOUN
fbem-2415	68	29	profession	profession	NOUN
fbem-2415	68	30	,	,	PUNCT
fbem-2415	68	31	as	as	SCONJ
fbem-2415	68	32	the	the	DET
fbem-2415	68	33	us	us	PROPN
fbem-2415	68	34	government	government	NOUN
fbem-2415	68	35	formally	formally	ADV
fbem-2415	68	36	regulated	regulate	VERB
fbem-2415	68	37	the	the	DET
fbem-2415	68	38	cpa	cpa	NOUN
fbem-2415	68	39	profession	profession	NOUN
fbem-2415	68	40	and	and	CCONJ
fbem-2415	68	41	strengthened	strengthen	VERB
fbem-2415	68	42	the	the	DET
fbem-2415	68	43	requirements	requirement	NOUN
fbem-2415	68	44	for	for	ADP
fbem-2415	68	45	the	the	DET
fbem-2415	68	46	cpa	cpa	NOUN
fbem-2415	68	47	profession	profession	NOUN
fbem-2415	68	48	.	.	PUNCT
fbem-2415	69	1	the	the	DET
fbem-2415	69	2	public	public	ADJ
fbem-2415	69	3	company	company	NOUN
fbem-2415	69	4	accounting	accounting	NOUN
fbem-2415	69	5	oversight	oversight	NOUN
fbem-2415	69	6	board	board	NOUN
fbem-2415	69	7	is	be	AUX
fbem-2415	69	8	an	an	DET
fbem-2415	69	9	independent	independent	ADJ
fbem-2415	69	10	government	government	NOUN
fbem-2415	69	11	regulatory	regulatory	ADJ
fbem-2415	69	12	body	body	NOUN
fbem-2415	69	13	that	that	PRON
fbem-2415	69	14	can	can	AUX
fbem-2415	69	15	play	play	VERB
fbem-2415	69	16	a	a	DET
fbem-2415	69	17	role	role	NOUN
fbem-2415	69	18	in	in	ADP
fbem-2415	69	19	effectively	effectively	ADV
fbem-2415	69	20	monitoring	monitor	VERB
fbem-2415	69	21	the	the	DET
fbem-2415	69	22	cpa	cpa	NOUN
fbem-2415	69	23	profession	profession	NOUN
fbem-2415	69	24	and	and	CCONJ
fbem-2415	69	25	,	,	PUNCT
fbem-2415	69	26	to	to	ADP
fbem-2415	69	27	a	a	DET
fbem-2415	69	28	certain	certain	ADJ
fbem-2415	69	29	extent	extent	NOUN
fbem-2415	69	30	,	,	PUNCT
fbem-2415	69	31	ensuring	ensure	VERB
fbem-2415	69	32	audit	audit	NOUN
fbem-2415	69	33	quality	quality	NOUN
fbem-2415	69	34	.	.	PUNCT
fbem-2415	70	1	the	the	DET
fbem-2415	70	2	government	government	NOUN
fbem-2415	70	3	is	be	AUX
fbem-2415	70	4	a	a	DET
fbem-2415	70	5	representative	representative	NOUN
fbem-2415	70	6	of	of	ADP
fbem-2415	70	7	the	the	DET
fbem-2415	70	8	public	public	ADJ
fbem-2415	70	9	interest	interest	NOUN
fbem-2415	70	10	in	in	ADP
fbem-2415	70	11	society	society	NOUN
fbem-2415	70	12	and	and	CCONJ
fbem-2415	70	13	its	its	PRON
fbem-2415	70	14	can	can	AUX
fbem-2415	70	15	fill	fill	VERB
fbem-2415	70	16	the	the	DET
fbem-2415	70	17	market	market	NOUN
fbem-2415	70	18	gap	gap	NOUN
fbem-2415	70	19	and	and	CCONJ
fbem-2415	70	20	strengthen	strengthen	VERB
fbem-2415	70	21	the	the	DET
fbem-2415	70	22	regulation	regulation	NOUN
fbem-2415	70	23	of	of	ADP
fbem-2415	70	24	the	the	DET
fbem-2415	70	25	cpa	cpa	NOUN
fbem-2415	70	26	profession	profession	NOUN
fbem-2415	70	27	.	.	PUNCT
fbem-2415	71	1	in	in	ADP
fbem-2415	71	2	the	the	DET
fbem-2415	71	3	monitoring	monitoring	NOUN
fbem-2415	71	4	of	of	ADP
fbem-2415	71	5	firms	firm	NOUN
fbem-2415	71	6	,	,	PUNCT
fbem-2415	71	7	the	the	DET
fbem-2415	71	8	pcaob	pcaob	NOUN
fbem-2415	71	9	has	have	VERB
fbem-2415	71	10	extremely	extremely	ADV
fbem-2415	71	11	high	high	ADJ
fbem-2415	71	12	power	power	NOUN
fbem-2415	71	13	to	to	PART
fbem-2415	71	14	hold	hold	VERB
fbem-2415	71	15	investigations	investigation	NOUN
fbem-2415	71	16	into	into	ADP
fbem-2415	71	17	any	any	DET
fbem-2415	71	18	professional	professional	ADJ
fbem-2415	71	19	conduct	conduct	NOUN
fbem-2415	71	20	done	do	VERB
fbem-2415	71	21	by	by	ADP
fbem-2415	71	22	firms	firm	NOUN
fbem-2415	71	23	and	and	CCONJ
fbem-2415	71	24	their	their	PRON
fbem-2415	71	25	staff	staff	NOUN
fbem-2415	71	26	,	,	PUNCT
fbem-2415	71	27	which	which	PRON
fbem-2415	71	28	is	be	AUX
fbem-2415	71	29	conducive	conducive	ADJ
fbem-2415	71	30	to	to	ADP
fbem-2415	71	31	the	the	DET
fbem-2415	71	32	enhancement	enhancement	NOUN
fbem-2415	71	33	of	of	ADP
fbem-2415	71	34	professional	professional	ADJ
fbem-2415	71	35	prudence	prudence	NOUN
fbem-2415	71	36	of	of	ADP
fbem-2415	71	37	cpas	cpa	NOUN
fbem-2415	71	38	and	and	CCONJ
fbem-2415	71	39	the	the	DET
fbem-2415	71	40	curbing	curbing	NOUN
fbem-2415	71	41	of	of	ADP
fbem-2415	71	42	audit	audit	NOUN
fbem-2415	71	43	malpractice	malpractice	NOUN
fbem-2415	71	44	.	.	PUNCT
fbem-2415	72	1	the	the	DET
fbem-2415	72	2	enron	enron	PROPN
fbem-2415	72	3	and	and	CCONJ
fbem-2415	72	4	worldcom	worldcom	PROPN
fbem-2415	72	5	incidents	incident	NOUN
fbem-2415	72	6	have	have	AUX
fbem-2415	72	7	brought	bring	VERB
fbem-2415	72	8	indelible	indelible	ADJ
fbem-2415	72	9	marks	mark	NOUN
fbem-2415	72	10	to	to	ADP
fbem-2415	72	11	the	the	DET
fbem-2415	72	12	entire	entire	ADJ
fbem-2415	72	13	capital	capital	NOUN
fbem-2415	72	14	market	market	NOUN
fbem-2415	72	15	,	,	PUNCT
fbem-2415	72	16	causing	cause	VERB
fbem-2415	72	17	heavy	heavy	ADJ
fbem-2415	72	18	losses	loss	NOUN
fbem-2415	72	19	to	to	ADP
fbem-2415	72	20	investors	investor	NOUN
fbem-2415	72	21	,	,	PUNCT
fbem-2415	72	22	dampening	dampen	VERB
fbem-2415	72	23	investor	investor	NOUN
fbem-2415	72	24	confidence	confidence	NOUN
fbem-2415	72	25	in	in	ADP
fbem-2415	72	26	the	the	DET
fbem-2415	72	27	market	market	NOUN
fbem-2415	72	28	and	and	CCONJ
fbem-2415	72	29	even	even	ADV
fbem-2415	72	30	having	have	VERB
fbem-2415	72	31	a	a	DET
fbem-2415	72	32	very	very	ADV
fbem-2415	72	33	negative	negative	ADJ
fbem-2415	72	34	impact	impact	NOUN
fbem-2415	72	35	on	on	ADP
fbem-2415	72	36	the	the	DET
fbem-2415	72	37	us	us	PROPN
fbem-2415	72	38	economic	economic	ADJ
fbem-2415	72	39	market	market	NOUN
fbem-2415	72	40	as	as	ADP
fbem-2415	72	41	a	a	DET
fbem-2415	72	42	whole	whole	NOUN
fbem-2415	72	43	.	.	PUNCT
fbem-2415	73	1	as	as	ADP
fbem-2415	73	2	a	a	DET
fbem-2415	73	3	result	result	NOUN
fbem-2415	73	4	,	,	PUNCT
fbem-2415	73	5	it	it	PRON
fbem-2415	73	6	has	have	AUX
fbem-2415	73	7	also	also	ADV
fbem-2415	73	8	brought	bring	VERB
fbem-2415	73	9	greater	great	ADJ
fbem-2415	73	10	attention	attention	NOUN
fbem-2415	73	11	to	to	ADP
fbem-2415	73	12	cpa	cpa	NOUN
fbem-2415	73	13	audits	audits	NOUN
fbem-2415	73	14	,	,	PUNCT
fbem-2415	73	15	which	which	PRON
fbem-2415	73	16	should	should	AUX
fbem-2415	73	17	strengthen	strengthen	VERB
fbem-2415	73	18	the	the	DET
fbem-2415	73	19	regulatory	regulatory	ADJ
fbem-2415	73	20	role	role	NOUN
fbem-2415	73	21	of	of	ADP
fbem-2415	73	22	external	external	ADJ
fbem-2415	73	23	audits	audits	NOUN
fbem-2415	73	24	and	and	CCONJ
fbem-2415	73	25	the	the	DET
fbem-2415	73	26	re	re	NOUN
fbem-2415	73	27	-	-	NOUN
fbem-2415	73	28	monitoring	monitoring	NOUN
fbem-2415	73	29	of	of	ADP
fbem-2415	73	30	external	external	ADJ
fbem-2415	73	31	audit	audit	NOUN
fbem-2415	73	32	results	result	NOUN
fbem-2415	73	33	.	.	PUNCT
fbem-2415	74	1	the	the	DET
fbem-2415	74	2	sox	sox	PROPN
fbem-2415	74	3	act	act	PROPN
fbem-2415	74	4	has	have	AUX
fbem-2415	74	5	strengthened	strengthen	VERB
fbem-2415	74	6	the	the	DET
fbem-2415	74	7	impact	impact	NOUN
fbem-2415	74	8	of	of	ADP
fbem-2415	74	9	corporate	corporate	ADJ
fbem-2415	74	10	financial	financial	ADJ
fbem-2415	74	11	fraud	fraud	NOUN
fbem-2415	74	12	and	and	CCONJ
fbem-2415	74	13	audit	audit	NOUN
fbem-2415	74	14	fraud	fraud	NOUN
fbem-2415	74	15	by	by	ADP
fbem-2415	74	16	accounting	accounting	NOUN
fbem-2415	74	17	firms	firm	NOUN
fbem-2415	74	18	,	,	PUNCT
fbem-2415	74	19	increasing	increase	VERB
fbem-2415	74	20	the	the	DET
fbem-2415	74	21	cost	cost	NOUN
fbem-2415	74	22	and	and	CCONJ
fbem-2415	74	23	risk	risk	NOUN
fbem-2415	74	24	of	of	ADP
fbem-2415	74	25	noncompliance	noncompliance	NOUN
fbem-2415	74	26	and	and	CCONJ
fbem-2415	74	27	reducing	reduce	VERB
fbem-2415	74	28	the	the	DET
fbem-2415	74	29	likelihood	likelihood	NOUN
fbem-2415	74	30	of	of	ADP
fbem-2415	74	31	collusion	collusion	NOUN
fbem-2415	74	32	for	for	ADP
fbem-2415	74	33	a	a	DET
fbem-2415	74	34	portion	portion	NOUN
fbem-2415	74	35	of	of	ADP
fbem-2415	74	36	companies	company	NOUN
fbem-2415	74	37	that	that	PRON
fbem-2415	74	38	want	want	VERB
fbem-2415	74	39	to	to	PART
fbem-2415	74	40	seek	seek	VERB
fbem-2415	74	41	benefits	benefit	NOUN
fbem-2415	74	42	from	from	ADP
fbem-2415	74	43	fraud	fraud	NOUN
fbem-2415	74	44	.	.	PUNCT
fbem-2415	75	1	it	it	PRON
fbem-2415	75	2	has	have	AUX
fbem-2415	75	3	also	also	ADV
fbem-2415	75	4	rectified	rectify	VERB
fbem-2415	75	5	the	the	DET
fbem-2415	75	6	ethos	ethos	NOUN
fbem-2415	75	7	of	of	ADP
fbem-2415	75	8	the	the	DET
fbem-2415	75	9	cpa	cpa	NOUN
fbem-2415	75	10	profession	profession	NOUN
fbem-2415	75	11	,	,	PUNCT
fbem-2415	75	12	paying	pay	VERB
fbem-2415	75	13	more	more	ADJ
fbem-2415	75	14	attention	attention	NOUN
fbem-2415	75	15	to	to	ADP
fbem-2415	75	16	its	its	PRON
fbem-2415	75	17	independence	independence	NOUN
fbem-2415	75	18	and	and	CCONJ
fbem-2415	75	19	professional	professional	ADJ
fbem-2415	75	20	ethics	ethic	NOUN
fbem-2415	75	21	,	,	PUNCT
fbem-2415	75	22	as	as	ADV
fbem-2415	75	23	well	well	ADV
fbem-2415	75	24	as	as	ADP
fbem-2415	75	25	imposing	impose	VERB
fbem-2415	75	26	stricter	strict	ADJ
fbem-2415	75	27	requirements	requirement	NOUN
fbem-2415	75	28	on	on	ADP
fbem-2415	75	29	cpas	cpa	NOUN
fbem-2415	75	30	.	.	PUNCT
fbem-2415	76	1	as	as	SCONJ
fbem-2415	76	2	the	the	DET
fbem-2415	76	3	economy	economy	NOUN
fbem-2415	76	4	develops	develop	VERB
fbem-2415	76	5	and	and	CCONJ
fbem-2415	76	6	technology	technology	NOUN
fbem-2415	76	7	continues	continue	VERB
fbem-2415	76	8	to	to	PART
fbem-2415	76	9	advance	advance	VERB
fbem-2415	76	10	,	,	PUNCT
fbem-2415	76	11	traditional	traditional	ADJ
fbem-2415	76	12	audit	audit	NOUN
fbem-2415	76	13	procedures	procedure	NOUN
fbem-2415	76	14	can	can	AUX
fbem-2415	76	15	no	no	ADV
fbem-2415	76	16	longer	long	ADV
fbem-2415	76	17	meet	meet	VERB
fbem-2415	76	18	the	the	DET
fbem-2415	76	19	needs	need	NOUN
fbem-2415	76	20	of	of	ADP
fbem-2415	76	21	modern	modern	ADJ
fbem-2415	76	22	auditing	auditing	NOUN
fbem-2415	76	23	.	.	PUNCT
fbem-2415	77	1	in	in	ADP
fbem-2415	77	2	the	the	DET
fbem-2415	77	3	future	future	NOUN
fbem-2415	77	4	,	,	PUNCT
fbem-2415	77	5	we	we	PRON
fbem-2415	77	6	need	need	VERB
fbem-2415	77	7	to	to	PART
fbem-2415	77	8	combine	combine	VERB
fbem-2415	77	9	big	big	ADJ
fbem-2415	77	10	data	datum	NOUN
fbem-2415	77	11	and	and	CCONJ
fbem-2415	77	12	internet	internet	NOUN
fbem-2415	77	13	technology	technology	NOUN
fbem-2415	77	14	to	to	PART
fbem-2415	77	15	improve	improve	VERB
fbem-2415	77	16	the	the	DET
fbem-2415	77	17	audit	audit	NOUN
fbem-2415	77	18	process	process	NOUN
fbem-2415	77	19	so	so	SCONJ
fbem-2415	77	20	that	that	SCONJ
fbem-2415	77	21	we	we	PRON
fbem-2415	77	22	can	can	AUX
fbem-2415	77	23	perform	perform	VERB
fbem-2415	77	24	our	our	PRON
fbem-2415	77	25	'	'	PUNCT
fbem-2415	77	26	economic	economic	ADJ
fbem-2415	77	27	oversight	oversight	NOUN
fbem-2415	77	28	'	'	PUNCT
fbem-2415	77	29	function	function	NOUN
fbem-2415	77	30	more	more	ADV
fbem-2415	77	31	easily	easily	ADV
fbem-2415	77	32	and	and	CCONJ
fbem-2415	77	33	safely	safely	ADV
fbem-2415	77	34	.	.	PUNCT
fbem-2415	78	1	in	in	ADP
fbem-2415	78	2	order	order	NOUN
fbem-2415	78	3	to	to	PART
fbem-2415	78	4	keep	keep	VERB
fbem-2415	78	5	up	up	ADP
fbem-2415	78	6	with	with	ADP
fbem-2415	78	7	the	the	DET
fbem-2415	78	8	times	time	NOUN
fbem-2415	78	9	,	,	PUNCT
fbem-2415	78	10	auditors	auditor	NOUN
fbem-2415	78	11	will	will	AUX
fbem-2415	78	12	also	also	ADV
fbem-2415	78	13	need	need	VERB
fbem-2415	78	14	to	to	PART
fbem-2415	78	15	adapt	adapt	VERB
fbem-2415	78	16	their	their	PRON
fbem-2415	78	17	concepts	concept	NOUN
fbem-2415	78	18	and	and	CCONJ
fbem-2415	78	19	techniques	technique	NOUN
fbem-2415	78	20	.	.	PUNCT
fbem-2415	79	1	in	in	ADP
fbem-2415	79	2	addition	addition	NOUN
fbem-2415	79	3	,	,	PUNCT
fbem-2415	79	4	thanks	thank	NOUN
fbem-2415	79	5	to	to	ADP
fbem-2415	79	6	big	big	ADJ
fbem-2415	79	7	data	datum	NOUN
fbem-2415	79	8	technology	technology	NOUN
fbem-2415	79	9	and	and	CCONJ
fbem-2415	79	10	information	information	NOUN
fbem-2415	79	11	sharing	sharing	NOUN
fbem-2415	79	12	platforms	platform	NOUN
fbem-2415	79	13	,	,	PUNCT
fbem-2415	79	14	audit	audit	NOUN
fbem-2415	79	15	efficiency	efficiency	NOUN
fbem-2415	79	16	can	can	AUX
fbem-2415	79	17	be	be	AUX
fbem-2415	79	18	improved	improve	VERB
fbem-2415	79	19	and	and	CCONJ
fbem-2415	79	20	audit	audit	NOUN
fbem-2415	79	21	costs	cost	NOUN
fbem-2415	79	22	reduced	reduce	VERB
fbem-2415	79	23	.	.	PUNCT
fbem-2415	80	1	today	today	NOUN
fbem-2415	80	2	,	,	PUNCT
fbem-2415	80	3	the	the	DET
fbem-2415	80	4	level	level	NOUN
fbem-2415	80	5	of	of	ADP
fbem-2415	80	6	information	information	NOUN
fbem-2415	80	7	technology	technology	NOUN
fbem-2415	80	8	is	be	AUX
fbem-2415	80	9	getting	get	VERB
fbem-2415	80	10	higher	high	ADJ
fbem-2415	80	11	and	and	CCONJ
fbem-2415	80	12	higher	high	ADJ
fbem-2415	80	13	,	,	PUNCT
fbem-2415	80	14	and	and	CCONJ
fbem-2415	80	15	data	datum	NOUN
fbem-2415	80	16	and	and	CCONJ
fbem-2415	80	17	financial	financial	ADJ
fbem-2415	80	18	information	information	NOUN
fbem-2415	80	19	are	be	AUX
fbem-2415	80	20	becoming	become	VERB
fbem-2415	80	21	more	more	ADV
fbem-2415	80	22	and	and	CCONJ
fbem-2415	80	23	more	more	ADV
fbem-2415	80	24	transparent	transparent	ADJ
fbem-2415	80	25	.	.	PUNCT
fbem-2415	81	1	at	at	ADP
fbem-2415	81	2	the	the	DET
fbem-2415	81	3	same	same	ADJ
fbem-2415	81	4	time	time	NOUN
fbem-2415	81	5	,	,	PUNCT
fbem-2415	81	6	auditors	auditor	NOUN
fbem-2415	81	7	are	be	AUX
fbem-2415	81	8	required	require	VERB
fbem-2415	81	9	not	not	PART
fbem-2415	81	10	only	only	ADV
fbem-2415	81	11	to	to	PART
fbem-2415	81	12	have	have	VERB
fbem-2415	81	13	a	a	DET
fbem-2415	81	14	good	good	ADJ
fbem-2415	81	15	grasp	grasp	NOUN
fbem-2415	81	16	of	of	ADP
fbem-2415	81	17	auditing	auditing	NOUN
fbem-2415	81	18	,	,	PUNCT
fbem-2415	81	19	accounting	accounting	NOUN
fbem-2415	81	20	and	and	CCONJ
fbem-2415	81	21	other	other	ADJ
fbem-2415	81	22	financial	financial	ADJ
fbem-2415	81	23	expertise	expertise	NOUN
fbem-2415	81	24	,	,	PUNCT
fbem-2415	81	25	but	but	CCONJ
fbem-2415	81	26	also	also	ADV
fbem-2415	81	27	to	to	PART
fbem-2415	81	28	be	be	AUX
fbem-2415	81	29	familiar	familiar	ADJ
fbem-2415	81	30	with	with	ADP
fbem-2415	81	31	the	the	DET
fbem-2415	81	32	use	use	NOUN
fbem-2415	81	33	of	of	ADP
fbem-2415	81	34	relevant	relevant	ADJ
fbem-2415	81	35	financial	financial	ADJ
fbem-2415	81	36	software	software	NOUN
fbem-2415	81	37	and	and	CCONJ
fbem-2415	81	38	auditing	auditing	NOUN
fbem-2415	81	39	systems	system	NOUN
fbem-2415	81	40	.	.	PUNCT
fbem-2415	82	1	although	although	SCONJ
fbem-2415	82	2	big	big	ADJ
fbem-2415	82	3	data	datum	NOUN
fbem-2415	82	4	has	have	VERB
fbem-2415	82	5	many	many	ADJ
fbem-2415	82	6	advantages	advantage	NOUN
fbem-2415	82	7	:	:	PUNCT
fbem-2415	82	8	data	datum	NOUN
fbem-2415	82	9	mining	mining	NOUN
fbem-2415	82	10	can	can	AUX
fbem-2415	82	11	uncover	uncover	VERB
fbem-2415	82	12	valuable	valuable	ADJ
fbem-2415	82	13	information	information	NOUN
fbem-2415	82	14	from	from	ADP
fbem-2415	82	15	a	a	DET
fbem-2415	82	16	large	large	ADJ
fbem-2415	82	17	amount	amount	NOUN
fbem-2415	82	18	of	of	ADP
fbem-2415	82	19	data	datum	NOUN
fbem-2415	82	20	;	;	PUNCT
fbem-2415	82	21	data	datum	NOUN
fbem-2415	82	22	analysis	analysis	NOUN
fbem-2415	82	23	can	can	AUX
fbem-2415	82	24	automatically	automatically	ADV
fbem-2415	82	25	identify	identify	VERB
fbem-2415	82	26	and	and	CCONJ
fbem-2415	82	27	process	process	NOUN
fbem-2415	82	28	structured	structure	VERB
fbem-2415	82	29	and	and	CCONJ
fbem-2415	82	30	unstructured	unstructured	ADJ
fbem-2415	82	31	data	datum	NOUN
fbem-2415	82	32	,	,	PUNCT
fbem-2415	82	33	etc	etc	X
fbem-2415	82	34	.	.	X
fbem-2415	82	35	,	,	PUNCT
fbem-2415	82	36	there	there	PRON
fbem-2415	82	37	are	be	VERB
fbem-2415	82	38	also	also	ADV
fbem-2415	82	39	various	various	ADJ
fbem-2415	82	40	problems	problem	NOUN
fbem-2415	82	41	,	,	PUNCT
fbem-2415	82	42	such	such	ADJ
fbem-2415	82	43	as	as	ADP
fbem-2415	82	44	the	the	DET
fbem-2415	82	45	variety	variety	NOUN
fbem-2415	82	46	of	of	ADP
fbem-2415	82	47	sources	source	NOUN
fbem-2415	82	48	of	of	ADP
fbem-2415	82	49	data	datum	NOUN
fbem-2415	82	50	,	,	PUNCT
fbem-2415	82	51	the	the	DET
fbem-2415	82	52	variety	variety	NOUN
fbem-2415	82	53	of	of	ADP
fbem-2415	82	54	data	datum	NOUN
fbem-2415	82	55	,	,	PUNCT
fbem-2415	82	56	and	and	CCONJ
fbem-2415	82	57	the	the	DET
fbem-2415	82	58	fact	fact	NOUN
fbem-2415	82	59	that	that	SCONJ
fbem-2415	82	60	data	datum	NOUN
fbem-2415	82	61	is	be	AUX
fbem-2415	82	62	not	not	PART
fbem-2415	82	63	easy	easy	ADJ
fbem-2415	82	64	to	to	PART
fbem-2415	82	65	obtain	obtain	VERB
fbem-2415	82	66	.	.	PUNCT
fbem-2415	83	1	there	there	PRON
fbem-2415	83	2	is	be	VERB
fbem-2415	83	3	no	no	DET
fbem-2415	83	4	denying	deny	VERB
fbem-2415	83	5	that	that	SCONJ
fbem-2415	83	6	the	the	DET
fbem-2415	83	7	technology	technology	NOUN
fbem-2415	83	8	has	have	AUX
fbem-2415	83	9	not	not	PART
fbem-2415	83	10	yet	yet	ADV
fbem-2415	83	11	developed	develop	VERB
fbem-2415	83	12	to	to	ADP
fbem-2415	83	13	such	such	DET
fbem-2415	83	14	an	an	DET
fbem-2415	83	15	extent	extent	NOUN
fbem-2415	83	16	that	that	SCONJ
fbem-2415	83	17	we	we	PRON
fbem-2415	83	18	should	should	AUX
fbem-2415	83	19	try	try	VERB
fbem-2415	83	20	to	to	PART
fbem-2415	83	21	extract	extract	VERB
fbem-2415	83	22	more	more	ADJ
fbem-2415	83	23	information	information	NOUN
fbem-2415	83	24	from	from	ADP
fbem-2415	83	25	the	the	DET
fbem-2415	83	26	data	datum	NOUN
fbem-2415	83	27	and	and	CCONJ
fbem-2415	83	28	develop	develop	VERB
fbem-2415	83	29	the	the	DET
fbem-2415	83	30	habit	habit	NOUN
fbem-2415	83	31	of	of	ADP
fbem-2415	83	32	thinking	think	VERB
fbem-2415	83	33	more	more	ADV
fbem-2415	83	34	and	and	CCONJ
fbem-2415	83	35	learning	learn	VERB
fbem-2415	83	36	more	more	ADJ
fbem-2415	83	37	in	in	ADP
fbem-2415	83	38	our	our	PRON
fbem-2415	83	39	auditing	auditing	NOUN
fbem-2415	83	40	work	work	NOUN
fbem-2415	83	41	to	to	PART
fbem-2415	83	42	enhance	enhance	VERB
fbem-2415	83	43	our	our	PRON
fbem-2415	83	44	auditing	auditing	NOUN
fbem-2415	83	45	expertise	expertise	NOUN
fbem-2415	83	46	.	.	PUNCT
fbem-2415	84	1	references	reference	NOUN
fbem-2415	84	2	[	[	X
fbem-2415	84	3	1	1	NUM
fbem-2415	84	4	]	]	X
fbem-2415	84	5	liu	liu	PROPN
fbem-2415	84	6	ling	ling	PROPN
fbem-2415	84	7	.	.	PUNCT
fbem-2415	85	1	study	study	NOUN
fbem-2415	85	2	on	on	ADP
fbem-2415	85	3	the	the	DET
fbem-2415	85	4	disclosure	disclosure	NOUN
fbem-2415	85	5	rules	rule	NOUN
fbem-2415	85	6	of	of	ADP
fbem-2415	85	7	the	the	DET
fbem-2415	85	8	sarbanes	sarbanes	PROPN
fbem-2415	85	9	-	-	PUNCT
fbem-2415	85	10	oxley	oxley	ADJ
fbem-2415	85	11	act	act	NOUN
fbem-2415	85	12	in	in	ADP
fbem-2415	85	13	the	the	DET
fbem-2415	85	14	united	united	PROPN
fbem-2415	85	15	states	states	PROPN
fbem-2415	85	16	(	(	PUNCT
fbem-2415	85	17	southwest	southwest	PROPN
fbem-2415	85	18	university	university	NOUN
fbem-2415	85	19	of	of	ADP
fbem-2415	85	20	political	political	ADJ
fbem-2415	85	21	science	science	NOUN
fbem-2415	85	22	and	and	CCONJ
fbem-2415	85	23	law	law	NOUN
fbem-2415	85	24	,	,	PUNCT
fbem-2415	85	25	china	china	PROPN
fbem-2415	85	26	2008	2008	NUM
fbem-2415	85	27	)	)	PUNCT
fbem-2415	85	28	,	,	PUNCT
fbem-2415	86	1	p.	p.	NOUN
fbem-2415	86	2	16	16	NUM
fbem-2415	86	3	-	-	SYM
fbem-2415	86	4	19	19	NUM
fbem-2415	86	5	.	.	PUNCT
fbem-2415	87	1	[	[	X
fbem-2415	87	2	2	2	NUM
fbem-2415	87	3	]	]	X
fbem-2415	87	4	yang	yang	PROPN
fbem-2415	87	5	qingxia	qingxia	PROPN
fbem-2415	87	6	:	:	PUNCT
fbem-2415	87	7	the	the	DET
fbem-2415	87	8	impact	impact	NOUN
fbem-2415	87	9	of	of	ADP
fbem-2415	87	10	the	the	DET
fbem-2415	87	11	sarbanes	sarbanes	PROPN
fbem-2415	87	12	-	-	PUNCT
fbem-2415	87	13	oxley	oxley	ADJ
fbem-2415	87	14	act	act	NOUN
fbem-2415	87	15	on	on	ADP
fbem-2415	87	16	the	the	DET
fbem-2415	87	17	u.s	u.s	PROPN
fbem-2415	87	18	.	.	PROPN
fbem-2415	87	19	cpa	cpa	PROPN
fbem-2415	87	20	profession	profession	NOUN
fbem-2415	87	21	,	,	PUNCT
fbem-2415	87	22	journal	journal	NOUN
fbem-2415	87	23	of	of	ADP
fbem-2415	87	24	lanzhou	lanzhou	PROPN
fbem-2415	87	25	business	business	PROPN
fbem-2415	87	26	school	school	NOUN
fbem-2415	87	27	,	,	PUNCT
fbem-2415	87	28	vol.03	vol.03	X
fbem-2415	87	29	(	(	PUNCT
fbem-2415	87	30	2005	2005	NUM
fbem-2415	87	31	)	)	PUNCT
fbem-2415	87	32	,	,	PUNCT
fbem-2415	87	33	no.3	no.3	VERB
fbem-2415	87	34	,	,	PUNCT
fbem-2415	87	35	p.36	p.36	NOUN
fbem-2415	87	36	-	-	X
fbem-2415	87	37	39	39	NUM
fbem-2415	87	38	.	.	PUNCT
fbem-2415	88	1	[	[	X
fbem-2415	88	2	3	3	X
fbem-2415	88	3	]	]	X
fbem-2415	88	4	liu	liu	PROPN
fbem-2415	88	5	jiawei	jiawei	PROPN
fbem-2415	88	6	.	.	PUNCT
fbem-2415	89	1	study	study	NOUN
fbem-2415	89	2	on	on	ADP
fbem-2415	89	3	the	the	DET
fbem-2415	89	4	sarbanes	sarbanes	PROPN
fbem-2415	89	5	-	-	PUNCT
fbem-2415	89	6	oxley	oxley	ADJ
fbem-2415	89	7	act	act	NOUN
fbem-2415	89	8	in	in	ADP
fbem-2415	89	9	the	the	DET
fbem-2415	89	10	united	united	PROPN
fbem-2415	89	11	states	states	PROPN
fbem-2415	89	12	(	(	PUNCT
fbem-2415	89	13	east	east	PROPN
fbem-2415	89	14	china	china	PROPN
fbem-2415	89	15	university	university	PROPN
fbem-2415	89	16	of	of	ADP
fbem-2415	89	17	political	political	ADJ
fbem-2415	89	18	science	science	NOUN
fbem-2415	89	19	and	and	CCONJ
fbem-2415	89	20	law	law	NOUN
fbem-2415	89	21	,	,	PUNCT
fbem-2415	89	22	china	china	PROPN
fbem-2415	89	23	2016	2016	NUM
fbem-2415	89	24	)	)	PUNCT
fbem-2415	89	25	,	,	PUNCT
fbem-2415	89	26	p.	p.	NOUN
fbem-2415	89	27	19	19	NUM
fbem-2415	89	28	.	.	PUNCT
fbem-2415	90	1	[	[	X
fbem-2415	90	2	4	4	X
fbem-2415	90	3	]	]	X
fbem-2415	90	4	zheng	zheng	PROPN
fbem-2415	90	5	changyun	changyun	PROPN
fbem-2415	90	6	.	.	PUNCT
fbem-2415	91	1	on	on	ADP
fbem-2415	91	2	the	the	DET
fbem-2415	91	3	legal	legal	ADJ
fbem-2415	91	4	liability	liability	NOUN
fbem-2415	91	5	of	of	ADP
fbem-2415	91	6	independent	independent	ADJ
fbem-2415	91	7	directors	director	NOUN
fbem-2415	91	8	in	in	ADP
fbem-2415	91	9	corporate	corporate	ADJ
fbem-2415	91	10	decision	decision	NOUN
fbem-2415	91	11	-	-	PUNCT
fbem-2415	91	12	making	making	NOUN
fbem-2415	91	13	with	with	ADP
fbem-2415	91	14	the	the	DET
fbem-2415	91	15	enron	enron	PROPN
fbem-2415	91	16	incident	incident	PROPN
fbem-2415	91	17	as	as	ADP
fbem-2415	91	18	an	an	DET
fbem-2415	91	19	example	example	NOUN
fbem-2415	91	20	,	,	PUNCT
fbem-2415	91	21	law	law	NOUN
fbem-2415	91	22	and	and	CCONJ
fbem-2415	91	23	society	society	NOUN
fbem-2415	91	24	,	,	PUNCT
fbem-2415	91	25	vol.02	vol.02	ADJ
fbem-2415	91	26	(	(	PUNCT
fbem-2415	91	27	2016),no.2	2016),no.2	NUM
fbem-2415	91	28	,	,	PUNCT
fbem-2415	91	29	p.63	p.63	NOUN
fbem-2415	91	30	-	-	X
fbem-2415	91	31	64	64	NUM
fbem-2415	91	32	.	.	PUNCT
fbem-2415	92	1	[	[	X
fbem-2415	92	2	5	5	NUM
fbem-2415	92	3	]	]	X
fbem-2415	92	4	zhou	zhou	PROPN
fbem-2415	92	5	lan	lan	PROPN
fbem-2415	92	6	,	,	PUNCT
fbem-2415	92	7	he	he	PRON
fbem-2415	92	8	anyi	anyi	PROPN
fbem-2415	92	9	.	.	PUNCT
fbem-2415	93	1	institutional	institutional	ADJ
fbem-2415	93	2	cost	cost	NOUN
fbem-2415	93	3	-	-	PUNCT
fbem-2415	93	4	benefit	benefit	NOUN
fbem-2415	93	5	analysis	analysis	NOUN
fbem-2415	93	6	of	of	ADP
fbem-2415	93	7	sarbanes	sarbane	NOUN
fbem-2415	93	8	-	-	PUNCT
fbem-2415	93	9	oxley	oxley	ADJ
fbem-2415	93	10	section	section	NOUN
fbem-2415	93	11	404	404	NUM
fbem-2415	93	12	and	and	CCONJ
fbem-2415	93	13	its	its	PRON
fbem-2415	93	14	implications	implication	NOUN
fbem-2415	93	15	--	--	PUNCT
fbem-2415	93	16	a	a	DET
fbem-2415	93	17	study	study	NOUN
fbem-2415	93	18	based	base	VERB
fbem-2415	93	19	on	on	ADP
fbem-2415	93	20	foreign	foreign	ADJ
fbem-2415	93	21	literature	literature	NOUN
fbem-2415	93	22	from	from	ADP
fbem-2415	93	23	2006	2006	NUM
fbem-2415	93	24	-	-	SYM
fbem-2415	93	25	2013	2013	NUM
fbem-2415	93	26	,	,	PUNCT
fbem-2415	93	27	friends	friend	NOUN
fbem-2415	93	28	of	of	ADP
fbem-2415	93	29	accounting	accounting	NOUN
fbem-2415	93	30	,	,	PUNCT
fbem-2415	93	31	vol.24	vol.24	NOUN
fbem-2415	93	32	(	(	PUNCT
fbem-2415	93	33	2014	2014	NUM
fbem-2415	93	34	)	)	PUNCT
fbem-2415	93	35	,	,	PUNCT
fbem-2415	93	36	no.3	no.3	VERB
fbem-2415	93	37	,	,	PUNCT
fbem-2415	93	38	p.13	p.13	X
fbem-2415	93	39	-	-	X
fbem-2415	93	40	17	17	NUM
fbem-2415	93	41	.	.	PUNCT
fbem-2415	94	1	[	[	X
fbem-2415	94	2	6	6	NUM
fbem-2415	94	3	]	]	PUNCT
fbem-2415	94	4	shen	shen	PROPN
fbem-2415	94	5	huuyan	huuyan	PROPN
fbem-2415	94	6	.	.	PUNCT
fbem-2415	95	1	study	study	NOUN
fbem-2415	95	2	on	on	ADP
fbem-2415	95	3	the	the	DET
fbem-2415	95	4	independence	independence	NOUN
fbem-2415	95	5	of	of	ADP
fbem-2415	95	6	certified	certify	VERB
fbem-2415	95	7	public	public	ADJ
fbem-2415	95	8	accountants	accountant	NOUN
fbem-2415	95	9	:	:	PUNCT
fbem-2415	95	10	the	the	DET
fbem-2415	95	11	enron	enron	PROPN
fbem-2415	95	12	incident	incident	PROPN
fbem-2415	95	13	as	as	ADP
fbem-2415	95	14	an	an	DET
fbem-2415	95	15	example	example	NOUN
fbem-2415	95	16	,	,	PUNCT
fbem-2415	95	17	shanxi	shanxi	PROPN
fbem-2415	95	18	agricultural	agricultural	ADJ
fbem-2415	95	19	economics	economic	NOUN
fbem-2415	95	20	,	,	PUNCT
fbem-2415	95	21	vol.08(2020),no.5	vol.08(2020),no.5	NOUN
fbem-2415	95	22	,	,	PUNCT
fbem-2415	95	23	p.167	p.167	NOUN
fbem-2415	95	24	-	-	SYM
fbem-2415	95	25	168	168	NUM
fbem-2415	95	26	.	.	PUNCT