id	sid	tid	token	lemma	pos
fbem-28212	1	1	frontiers	frontier	NOUN
fbem-28212	1	2	in	in	ADP
fbem-28212	1	3	business	business	NOUN
fbem-28212	1	4	,	,	PUNCT
fbem-28212	1	5	economics	economic	NOUN
fbem-28212	1	6	and	and	CCONJ
fbem-28212	1	7	management	management	NOUN
fbem-28212	1	8	issn	issn	PROPN
fbem-28212	1	9	:	:	PUNCT
fbem-28212	1	10	2766	2766	NUM
fbem-28212	1	11	-	-	PUNCT
fbem-28212	1	12	824x	824x	NUM
fbem-28212	1	13	|	|	ADJ
fbem-28212	1	14	vol	vol	NOUN
fbem-28212	1	15	.	.	PROPN
fbem-28212	1	16	17	17	NUM
fbem-28212	1	17	,	,	PUNCT
fbem-28212	1	18	no	no	INTJ
fbem-28212	1	19	.	.	NOUN
fbem-28212	1	20	3	3	NUM
fbem-28212	1	21	,	,	PUNCT
fbem-28212	1	22	2024	2024	NUM
fbem-28212	1	23	1	1	NUM
fbem-28212	1	24	research	research	NOUN
fbem-28212	1	25	on	on	ADP
fbem-28212	1	26	internal	internal	ADJ
fbem-28212	1	27	control	control	NOUN
fbem-28212	1	28	and	and	CCONJ
fbem-28212	1	29	audit	audit	NOUN
fbem-28212	1	30	quality	quality	NOUN
fbem-28212	1	31	of	of	ADP
fbem-28212	1	32	r	r	NOUN
fbem-28212	1	33	&	&	CCONJ
fbem-28212	1	34	d	d	PROPN
fbem-28212	1	35	information	information	NOUN
fbem-28212	1	36	disclosure	disclosure	NOUN
fbem-28212	1	37	jiajia	jiajia	PROPN
fbem-28212	1	38	xiao	xiao	PROPN
fbem-28212	1	39	city	city	PROPN
fbem-28212	1	40	university	university	PROPN
fbem-28212	1	41	of	of	ADP
fbem-28212	1	42	macau	macau	PROPN
fbem-28212	1	43	,	,	PUNCT
fbem-28212	1	44	china	china	PROPN
fbem-28212	1	45	kristenshao@outlook.com	kristenshao@outlook.com	PROPN
fbem-28212	2	1	abstract	abstract	NOUN
fbem-28212	2	2	:	:	PUNCT
fbem-28212	2	3	in	in	ADP
fbem-28212	2	4	the	the	DET
fbem-28212	2	5	economic	economic	ADJ
fbem-28212	2	6	environment	environment	NOUN
fbem-28212	2	7	where	where	SCONJ
fbem-28212	2	8	information	information	NOUN
fbem-28212	2	9	acquires	acquire	VERB
fbem-28212	2	10	rapidly	rapidly	ADV
fbem-28212	2	11	and	and	CCONJ
fbem-28212	2	12	all	all	DET
fbem-28212	2	13	kinds	kind	NOUN
fbem-28212	2	14	of	of	ADP
fbem-28212	2	15	enterprises	enterprise	NOUN
fbem-28212	2	16	rush	rush	VERB
fbem-28212	2	17	in	in	ADP
fbem-28212	2	18	rapidly	rapidly	ADV
fbem-28212	2	19	,	,	PUNCT
fbem-28212	2	20	the	the	DET
fbem-28212	2	21	importance	importance	NOUN
fbem-28212	2	22	of	of	ADP
fbem-28212	2	23	information	information	NOUN
fbem-28212	2	24	disclosure	disclosure	NOUN
fbem-28212	2	25	becomes	become	VERB
fbem-28212	2	26	more	more	ADV
fbem-28212	2	27	and	and	CCONJ
fbem-28212	2	28	more	more	ADV
fbem-28212	2	29	obvious	obvious	ADJ
fbem-28212	2	30	,	,	PUNCT
fbem-28212	2	31	and	and	CCONJ
fbem-28212	2	32	becomes	become	VERB
fbem-28212	2	33	an	an	DET
fbem-28212	2	34	indispensable	indispensable	ADJ
fbem-28212	2	35	research	research	NOUN
fbem-28212	2	36	object	object	NOUN
fbem-28212	2	37	in	in	ADP
fbem-28212	2	38	the	the	DET
fbem-28212	2	39	field	field	NOUN
fbem-28212	2	40	of	of	ADP
fbem-28212	2	41	environmental	environmental	ADJ
fbem-28212	2	42	accounting	accounting	NOUN
fbem-28212	2	43	.	.	PUNCT
fbem-28212	3	1	it	it	PRON
fbem-28212	3	2	has	have	VERB
fbem-28212	3	3	a	a	DET
fbem-28212	3	4	profound	profound	ADJ
fbem-28212	3	5	impact	impact	NOUN
fbem-28212	3	6	on	on	ADP
fbem-28212	3	7	different	different	ADJ
fbem-28212	3	8	aspects	aspect	NOUN
fbem-28212	3	9	of	of	ADP
fbem-28212	3	10	audit	audit	NOUN
fbem-28212	3	11	quality	quality	NOUN
fbem-28212	3	12	,	,	PUNCT
fbem-28212	3	13	and	and	CCONJ
fbem-28212	3	14	in	in	ADP
fbem-28212	3	15	the	the	DET
fbem-28212	3	16	corporate	corporate	ADJ
fbem-28212	3	17	governance	governance	NOUN
fbem-28212	3	18	and	and	CCONJ
fbem-28212	3	19	development	development	NOUN
fbem-28212	3	20	of	of	ADP
fbem-28212	3	21	an	an	DET
fbem-28212	3	22	irreplaceable	irreplaceable	ADJ
fbem-28212	3	23	position	position	NOUN
fbem-28212	3	24	.	.	PUNCT
fbem-28212	4	1	effective	effective	ADJ
fbem-28212	4	2	internal	internal	ADJ
fbem-28212	4	3	control	control	NOUN
fbem-28212	4	4	can	can	AUX
fbem-28212	4	5	reduce	reduce	VERB
fbem-28212	4	6	audit	audit	NOUN
fbem-28212	4	7	risk	risk	NOUN
fbem-28212	4	8	and	and	CCONJ
fbem-28212	4	9	improve	improve	VERB
fbem-28212	4	10	audit	audit	NOUN
fbem-28212	4	11	quality	quality	NOUN
fbem-28212	4	12	,	,	PUNCT
fbem-28212	4	13	and	and	CCONJ
fbem-28212	4	14	high	high	ADJ
fbem-28212	4	15	-	-	PUNCT
fbem-28212	4	16	quality	quality	NOUN
fbem-28212	4	17	audit	audit	NOUN
fbem-28212	4	18	can	can	AUX
fbem-28212	4	19	further	far	ADV
fbem-28212	4	20	ensure	ensure	VERB
fbem-28212	4	21	the	the	DET
fbem-28212	4	22	accurate	accurate	ADJ
fbem-28212	4	23	disclosure	disclosure	NOUN
fbem-28212	4	24	and	and	CCONJ
fbem-28212	4	25	transparency	transparency	NOUN
fbem-28212	4	26	of	of	ADP
fbem-28212	4	27	r	r	PROPN
fbem-28212	4	28	&	&	CCONJ
fbem-28212	4	29	d	d	PROPN
fbem-28212	4	30	information	information	NOUN
fbem-28212	4	31	.	.	PUNCT
fbem-28212	5	1	thus	thus	ADV
fbem-28212	5	2	,	,	PUNCT
fbem-28212	5	3	in	in	ADP
fbem-28212	5	4	actuality	actuality	NOUN
fbem-28212	5	5	,	,	PUNCT
fbem-28212	5	6	businesses	business	NOUN
fbem-28212	5	7	should	should	AUX
fbem-28212	5	8	enhance	enhance	VERB
fbem-28212	5	9	the	the	DET
fbem-28212	5	10	design	design	NOUN
fbem-28212	5	11	of	of	ADP
fbem-28212	5	12	their	their	PRON
fbem-28212	5	13	internal	internal	ADJ
fbem-28212	5	14	control	control	NOUN
fbem-28212	5	15	system	system	NOUN
fbem-28212	5	16	,	,	PUNCT
fbem-28212	5	17	enhance	enhance	VERB
fbem-28212	5	18	the	the	DET
fbem-28212	5	19	process	process	NOUN
fbem-28212	5	20	for	for	ADP
fbem-28212	5	21	disclosing	disclose	VERB
fbem-28212	5	22	research	research	NOUN
fbem-28212	5	23	and	and	CCONJ
fbem-28212	5	24	development	development	NOUN
fbem-28212	5	25	information	information	NOUN
fbem-28212	5	26	,	,	PUNCT
fbem-28212	5	27	and	and	CCONJ
fbem-28212	5	28	adopt	adopt	VERB
fbem-28212	5	29	research	research	NOUN
fbem-28212	5	30	-	-	PUNCT
fbem-28212	5	31	based	base	VERB
fbem-28212	5	32	audit	audit	NOUN
fbem-28212	5	33	methods	method	NOUN
fbem-28212	5	34	to	to	PART
fbem-28212	5	35	achieve	achieve	VERB
fbem-28212	5	36	higher	high	ADJ
fbem-28212	5	37	audit	audit	NOUN
fbem-28212	5	38	quality	quality	NOUN
fbem-28212	5	39	and	and	CCONJ
fbem-28212	5	40	better	well	ADJ
fbem-28212	5	41	corporate	corporate	ADJ
fbem-28212	5	42	governance	governance	NOUN
fbem-28212	5	43	results	result	NOUN
fbem-28212	5	44	.	.	PUNCT
fbem-28212	6	1	the	the	DET
fbem-28212	6	2	research	research	NOUN
fbem-28212	6	3	shows	show	VERB
fbem-28212	6	4	that	that	SCONJ
fbem-28212	6	5	the	the	DET
fbem-28212	6	6	r	r	PROPN
fbem-28212	6	7	&	&	CCONJ
fbem-28212	6	8	d	d	PROPN
fbem-28212	6	9	information	information	NOUN
fbem-28212	6	10	disclosure	disclosure	NOUN
fbem-28212	6	11	of	of	ADP
fbem-28212	6	12	internal	internal	ADJ
fbem-28212	6	13	control	control	NOUN
fbem-28212	6	14	has	have	VERB
fbem-28212	6	15	a	a	DET
fbem-28212	6	16	positive	positive	ADJ
fbem-28212	6	17	correlation	correlation	NOUN
fbem-28212	6	18	with	with	ADP
fbem-28212	6	19	audit	audit	NOUN
fbem-28212	6	20	quality	quality	NOUN
fbem-28212	6	21	.	.	PUNCT
fbem-28212	7	1	additionally	additionally	ADV
fbem-28212	7	2	,	,	PUNCT
fbem-28212	7	3	there	there	PRON
fbem-28212	7	4	is	be	VERB
fbem-28212	7	5	a	a	DET
fbem-28212	7	6	favorable	favorable	ADJ
fbem-28212	7	7	correlation	correlation	NOUN
fbem-28212	7	8	between	between	ADP
fbem-28212	7	9	audit	audit	NOUN
fbem-28212	7	10	quality	quality	NOUN
fbem-28212	7	11	and	and	CCONJ
fbem-28212	7	12	internal	internal	ADJ
fbem-28212	7	13	control	control	NOUN
fbem-28212	7	14	enhancement	enhancement	NOUN
fbem-28212	7	15	.	.	PUNCT
fbem-28212	8	1	keywords	keyword	NOUN
fbem-28212	8	2	:	:	PUNCT
fbem-28212	8	3	information	information	NOUN
fbem-28212	8	4	disclosure	disclosure	NOUN
fbem-28212	8	5	,	,	PUNCT
fbem-28212	8	6	internal	internal	ADJ
fbem-28212	8	7	control	control	NOUN
fbem-28212	8	8	,	,	PUNCT
fbem-28212	8	9	audit	audit	NOUN
fbem-28212	8	10	quality	quality	NOUN
fbem-28212	8	11	,	,	PUNCT
fbem-28212	8	12	r	r	PROPN
fbem-28212	8	13	&	&	CCONJ
fbem-28212	8	14	d.	d.	PROPN
fbem-28212	8	15	1	1	NUM
fbem-28212	8	16	.	.	PUNCT
fbem-28212	9	1	introduction	introduction	NOUN
fbem-28212	9	2	recently	recently	ADV
fbem-28212	9	3	evolving	evolve	VERB
fbem-28212	9	4	,	,	PUNCT
fbem-28212	9	5	the	the	DET
fbem-28212	9	6	information	information	NOUN
fbem-28212	9	7	age	age	NOUN
fbem-28212	9	8	provides	provide	VERB
fbem-28212	9	9	a	a	DET
fbem-28212	9	10	robust	robust	ADJ
fbem-28212	9	11	groundwork	groundwork	NOUN
fbem-28212	9	12	for	for	ADP
fbem-28212	9	13	establishing	establish	VERB
fbem-28212	9	14	uniform	uniform	ADJ
fbem-28212	9	15	internal	internal	ADJ
fbem-28212	9	16	management	management	NOUN
fbem-28212	9	17	and	and	CCONJ
fbem-28212	9	18	oversight	oversight	NOUN
fbem-28212	9	19	.	.	PUNCT
fbem-28212	10	1	according	accord	VERB
fbem-28212	10	2	to	to	ADP
fbem-28212	10	3	the	the	DET
fbem-28212	10	4	statistical	statistical	ADJ
fbem-28212	10	5	data	datum	NOUN
fbem-28212	10	6	,	,	PUNCT
fbem-28212	10	7	for	for	ADP
fbem-28212	10	8	different	different	ADJ
fbem-28212	10	9	industries	industry	NOUN
fbem-28212	10	10	of	of	ADP
fbem-28212	10	11	information	information	NOUN
fbem-28212	10	12	disclosure	disclosure	NOUN
fbem-28212	10	13	,	,	PUNCT
fbem-28212	10	14	the	the	DET
fbem-28212	10	15	impact	impact	NOUN
fbem-28212	10	16	on	on	ADP
fbem-28212	10	17	audit	audit	NOUN
fbem-28212	10	18	quality	quality	NOUN
fbem-28212	10	19	is	be	AUX
fbem-28212	10	20	multi	multi	ADJ
fbem-28212	10	21	-	-	ADJ
fbem-28212	10	22	faceted	faceted	ADJ
fbem-28212	10	23	,	,	PUNCT
fbem-28212	10	24	which	which	PRON
fbem-28212	10	25	undoubtedly	undoubtedly	ADV
fbem-28212	10	26	provides	provide	VERB
fbem-28212	10	27	a	a	DET
fbem-28212	10	28	solid	solid	ADJ
fbem-28212	10	29	background	background	NOUN
fbem-28212	10	30	for	for	ADP
fbem-28212	10	31	this	this	DET
fbem-28212	10	32	study	study	NOUN
fbem-28212	10	33	.	.	PUNCT
fbem-28212	11	1	in	in	ADP
fbem-28212	11	2	the	the	DET
fbem-28212	11	3	research	research	NOUN
fbem-28212	11	4	field	field	NOUN
fbem-28212	11	5	of	of	ADP
fbem-28212	11	6	r	r	PROPN
fbem-28212	11	7	&	&	CCONJ
fbem-28212	11	8	d	d	PROPN
fbem-28212	11	9	information	information	NOUN
fbem-28212	11	10	disclosure	disclosure	NOUN
fbem-28212	11	11	,	,	PUNCT
fbem-28212	11	12	especially	especially	ADV
fbem-28212	11	13	from	from	ADP
fbem-28212	11	14	the	the	DET
fbem-28212	11	15	perspective	perspective	NOUN
fbem-28212	11	16	of	of	ADP
fbem-28212	11	17	the	the	DET
fbem-28212	11	18	standardization	standardization	NOUN
fbem-28212	11	19	and	and	CCONJ
fbem-28212	11	20	security	security	NOUN
fbem-28212	11	21	of	of	ADP
fbem-28212	11	22	corporate	corporate	ADJ
fbem-28212	11	23	governance	governance	NOUN
fbem-28212	11	24	,	,	PUNCT
fbem-28212	11	25	r	r	NOUN
fbem-28212	11	26	&	&	CCONJ
fbem-28212	11	27	d	d	PROPN
fbem-28212	11	28	information	information	NOUN
fbem-28212	11	29	disclosure	disclosure	NOUN
fbem-28212	11	30	has	have	AUX
fbem-28212	11	31	gradually	gradually	ADV
fbem-28212	11	32	become	become	VERB
fbem-28212	11	33	the	the	DET
fbem-28212	11	34	core	core	NOUN
fbem-28212	11	35	issue	issue	NOUN
fbem-28212	11	36	of	of	ADP
fbem-28212	11	37	common	common	ADJ
fbem-28212	11	38	concern	concern	NOUN
fbem-28212	11	39	.	.	PUNCT
fbem-28212	12	1	this	this	DET
fbem-28212	12	2	study	study	NOUN
fbem-28212	12	3	aims	aim	VERB
fbem-28212	12	4	to	to	PART
fbem-28212	12	5	solve	solve	VERB
fbem-28212	12	6	the	the	DET
fbem-28212	12	7	problem	problem	NOUN
fbem-28212	12	8	of	of	ADP
fbem-28212	12	9	internal	internal	ADJ
fbem-28212	12	10	control	control	NOUN
fbem-28212	12	11	to	to	PART
fbem-28212	12	12	make	make	VERB
fbem-28212	12	13	r	r	NOUN
fbem-28212	12	14	&	&	CCONJ
fbem-28212	12	15	d	d	PROPN
fbem-28212	12	16	information	information	NOUN
fbem-28212	12	17	disclosure	disclosure	NOUN
fbem-28212	12	18	more	more	ADV
fbem-28212	12	19	perfect	perfect	ADJ
fbem-28212	12	20	,	,	PUNCT
fbem-28212	12	21	improve	improve	VERB
fbem-28212	12	22	the	the	DET
fbem-28212	12	23	information	information	NOUN
fbem-28212	12	24	asymmetry	asymmetry	NOUN
fbem-28212	12	25	,	,	PUNCT
fbem-28212	12	26	and	and	CCONJ
fbem-28212	12	27	better	well	ADJ
fbem-28212	12	28	effect	effect	NOUN
fbem-28212	12	29	on	on	ADP
fbem-28212	12	30	audit	audit	NOUN
fbem-28212	12	31	quality	quality	NOUN
fbem-28212	12	32	,	,	PUNCT
fbem-28212	12	33	we	we	PRON
fbem-28212	12	34	hope	hope	VERB
fbem-28212	12	35	to	to	PART
fbem-28212	12	36	have	have	VERB
fbem-28212	12	37	a	a	DET
fbem-28212	12	38	more	more	ADV
fbem-28212	12	39	comprehensive	comprehensive	ADJ
fbem-28212	12	40	and	and	CCONJ
fbem-28212	12	41	in	in	ADP
fbem-28212	12	42	-	-	PUNCT
fbem-28212	12	43	depth	depth	NOUN
fbem-28212	12	44	understanding	understanding	NOUN
fbem-28212	12	45	of	of	ADP
fbem-28212	12	46	the	the	DET
fbem-28212	12	47	field	field	NOUN
fbem-28212	12	48	of	of	ADP
fbem-28212	12	49	r	r	NOUN
fbem-28212	12	50	&	&	CCONJ
fbem-28212	12	51	d	d	PROPN
fbem-28212	12	52	information	information	NOUN
fbem-28212	12	53	disclosure	disclosure	NOUN
fbem-28212	12	54	.	.	PUNCT
fbem-28212	13	1	based	base	VERB
fbem-28212	13	2	on	on	ADP
fbem-28212	13	3	this	this	PRON
fbem-28212	13	4	,	,	PUNCT
fbem-28212	13	5	this	this	DET
fbem-28212	13	6	paper	paper	NOUN
fbem-28212	13	7	first	first	ADV
fbem-28212	13	8	puts	put	VERB
fbem-28212	13	9	forward	forward	ADV
fbem-28212	13	10	theoretical	theoretical	ADJ
fbem-28212	13	11	assumptions	assumption	NOUN
fbem-28212	13	12	,	,	PUNCT
fbem-28212	13	13	then	then	ADV
fbem-28212	13	14	constructs	construct	VERB
fbem-28212	13	15	a	a	DET
fbem-28212	13	16	model	model	NOUN
fbem-28212	13	17	of	of	ADP
fbem-28212	13	18	r	r	NOUN
fbem-28212	13	19	&	&	CCONJ
fbem-28212	13	20	d	d	PROPN
fbem-28212	13	21	information	information	NOUN
fbem-28212	13	22	disclosure	disclosure	NOUN
fbem-28212	13	23	and	and	CCONJ
fbem-28212	13	24	audit	audit	NOUN
fbem-28212	13	25	quality	quality	NOUN
fbem-28212	13	26	,	,	PUNCT
fbem-28212	13	27	and	and	CCONJ
fbem-28212	13	28	then	then	ADV
fbem-28212	13	29	introduces	introduce	VERB
fbem-28212	13	30	internal	internal	ADJ
fbem-28212	13	31	control	control	NOUN
fbem-28212	13	32	as	as	ADP
fbem-28212	13	33	an	an	DET
fbem-28212	13	34	intermediary	intermediary	ADJ
fbem-28212	13	35	variable	variable	NOUN
fbem-28212	13	36	.	.	PUNCT
fbem-28212	14	1	consequently	consequently	ADV
fbem-28212	14	2	,	,	PUNCT
fbem-28212	14	3	the	the	DET
fbem-28212	14	4	article	article	NOUN
fbem-28212	14	5	emphasizes	emphasize	VERB
fbem-28212	14	6	the	the	DET
fbem-28212	14	7	role	role	NOUN
fbem-28212	14	8	of	of	ADP
fbem-28212	14	9	internal	internal	ADJ
fbem-28212	14	10	control	control	NOUN
fbem-28212	14	11	in	in	ADP
fbem-28212	14	12	enhancing	enhance	VERB
fbem-28212	14	13	audit	audit	NOUN
fbem-28212	14	14	quality	quality	NOUN
fbem-28212	14	15	through	through	ADP
fbem-28212	14	16	an	an	DET
fbem-28212	14	17	analysis	analysis	NOUN
fbem-28212	14	18	of	of	ADP
fbem-28212	14	19	the	the	DET
fbem-28212	14	20	link	link	NOUN
fbem-28212	14	21	between	between	ADP
fbem-28212	14	22	audit	audit	NOUN
fbem-28212	14	23	quality	quality	NOUN
fbem-28212	14	24	and	and	CCONJ
fbem-28212	14	25	the	the	DET
fbem-28212	14	26	disclosure	disclosure	NOUN
fbem-28212	14	27	of	of	ADP
fbem-28212	14	28	r&d	r&d	NOUN
fbem-28212	14	29	information	information	NOUN
fbem-28212	14	30	.	.	PUNCT
fbem-28212	15	1	2	2	X
fbem-28212	15	2	.	.	X
fbem-28212	15	3	literature	literature	NOUN
fbem-28212	15	4	review	review	PROPN
fbem-28212	15	5	although	although	SCONJ
fbem-28212	15	6	many	many	ADJ
fbem-28212	15	7	scholars	scholar	NOUN
fbem-28212	15	8	and	and	CCONJ
fbem-28212	15	9	experts	expert	NOUN
fbem-28212	15	10	have	have	AUX
fbem-28212	15	11	conducted	conduct	VERB
fbem-28212	15	12	indepth	indepth	ADJ
fbem-28212	15	13	research	research	NOUN
fbem-28212	15	14	and	and	CCONJ
fbem-28212	15	15	discussion	discussion	NOUN
fbem-28212	15	16	,	,	PUNCT
fbem-28212	15	17	the	the	DET
fbem-28212	15	18	impact	impact	NOUN
fbem-28212	15	19	of	of	ADP
fbem-28212	15	20	r	r	NOUN
fbem-28212	15	21	&	&	CCONJ
fbem-28212	15	22	d	d	PROPN
fbem-28212	15	23	information	information	NOUN
fbem-28212	15	24	disclosure	disclosure	NOUN
fbem-28212	15	25	on	on	ADP
fbem-28212	15	26	audit	audit	NOUN
fbem-28212	15	27	quality	quality	NOUN
fbem-28212	15	28	has	have	AUX
fbem-28212	15	29	not	not	PART
fbem-28212	15	30	been	be	AUX
fbem-28212	15	31	fully	fully	ADV
fbem-28212	15	32	resolved	resolve	VERB
fbem-28212	15	33	.	.	PUNCT
fbem-28212	16	1	for	for	ADP
fbem-28212	16	2	example	example	NOUN
fbem-28212	16	3	,	,	PUNCT
fbem-28212	16	4	the	the	DET
fbem-28212	16	5	2016	2016	NUM
fbem-28212	16	6	study	study	NOUN
fbem-28212	16	7	by	by	ADP
fbem-28212	16	8	yu	yu	PROPN
fbem-28212	16	9	xuemin	xuemin	PROPN
fbem-28212	16	10	demonstrated	demonstrate	VERB
fbem-28212	16	11	the	the	DET
fbem-28212	16	12	favorable	favorable	ADJ
fbem-28212	16	13	correlation	correlation	NOUN
fbem-28212	16	14	between	between	ADP
fbem-28212	16	15	audit	audit	NOUN
fbem-28212	16	16	quality	quality	NOUN
fbem-28212	16	17	and	and	CCONJ
fbem-28212	16	18	internal	internal	ADJ
fbem-28212	16	19	control	control	NOUN
fbem-28212	16	20	information	information	NOUN
fbem-28212	16	21	disclosure	disclosure	NOUN
fbem-28212	16	22	,	,	PUNCT
fbem-28212	16	23	which	which	PRON
fbem-28212	16	24	led	lead	VERB
fbem-28212	16	25	to	to	ADP
fbem-28212	16	26	a	a	DET
fbem-28212	16	27	series	series	NOUN
fbem-28212	16	28	of	of	ADP
fbem-28212	16	29	follow	follow	NOUN
fbem-28212	16	30	-	-	PUNCT
fbem-28212	16	31	up	up	ADP
fbem-28212	16	32	studies	study	NOUN
fbem-28212	16	33	.	.	PUNCT
fbem-28212	17	1	however	however	ADV
fbem-28212	17	2	,	,	PUNCT
fbem-28212	17	3	even	even	ADV
fbem-28212	17	4	on	on	ADP
fbem-28212	17	5	the	the	DET
fbem-28212	17	6	basis	basis	NOUN
fbem-28212	17	7	of	of	ADP
fbem-28212	17	8	these	these	DET
fbem-28212	17	9	studies	study	NOUN
fbem-28212	17	10	,	,	PUNCT
fbem-28212	17	11	research	research	NOUN
fbem-28212	17	12	on	on	ADP
fbem-28212	17	13	this	this	DET
fbem-28212	17	14	dimension	dimension	NOUN
fbem-28212	17	15	of	of	ADP
fbem-28212	17	16	r	r	NOUN
fbem-28212	17	17	&	&	CCONJ
fbem-28212	17	18	d	d	PROPN
fbem-28212	17	19	information	information	NOUN
fbem-28212	17	20	disclosure	disclosure	NOUN
fbem-28212	17	21	is	be	AUX
fbem-28212	17	22	still	still	ADV
fbem-28212	17	23	insufficient	insufficient	ADJ
fbem-28212	17	24	.	.	PUNCT
fbem-28212	18	1	china	china	PROPN
fbem-28212	18	2	's	's	PART
fbem-28212	18	3	securities	security	NOUN
fbem-28212	18	4	market	market	NOUN
fbem-28212	18	5	is	be	AUX
fbem-28212	18	6	a	a	DET
fbem-28212	18	7	new	new	ADJ
fbem-28212	18	8	market	market	NOUN
fbem-28212	18	9	,	,	PUNCT
fbem-28212	18	10	our	our	PRON
fbem-28212	18	11	country	country	NOUN
fbem-28212	18	12	for	for	ADP
fbem-28212	18	13	r	r	PROPN
fbem-28212	18	14	&	&	CCONJ
fbem-28212	18	15	d	d	NOUN
fbem-28212	18	16	information	information	NOUN
fbem-28212	18	17	disclosure	disclosure	NOUN
fbem-28212	18	18	is	be	AUX
fbem-28212	18	19	still	still	ADV
fbem-28212	18	20	some	some	DET
fbem-28212	18	21	deficiencies	deficiency	NOUN
fbem-28212	18	22	(	(	PUNCT
fbem-28212	18	23	zhu	zhu	PROPN
fbem-28212	18	24	lingli	lingli	PROPN
fbem-28212	18	25	&	&	CCONJ
fbem-28212	18	26	xu	xu	PROPN
fbem-28212	18	27	min	min	PROPN
fbem-28212	18	28	,	,	PUNCT
fbem-28212	18	29	2017	2017	NUM
fbem-28212	18	30	)	)	PUNCT
fbem-28212	18	31	.	.	PUNCT
fbem-28212	19	1	zhao	zhao	PROPN
fbem-28212	19	2	liping	liping	PROPN
fbem-28212	19	3	,	,	PUNCT
fbem-28212	19	4	hu	hu	PROPN
fbem-28212	19	5	xiaokang	xiaokang	PROPN
fbem-28212	19	6	,	,	PUNCT
fbem-28212	19	7	&	&	CCONJ
fbem-28212	19	8	wan	wan	PROPN
fbem-28212	19	9	xiaojuan	xiaojuan	PROPN
fbem-28212	19	10	(	(	PUNCT
fbem-28212	19	11	2017	2017	NUM
fbem-28212	19	12	)	)	PUNCT
fbem-28212	19	13	studied	study	VERB
fbem-28212	19	14	the	the	DET
fbem-28212	19	15	present	present	ADJ
fbem-28212	19	16	situation	situation	NOUN
fbem-28212	19	17	of	of	ADP
fbem-28212	19	18	r	r	NOUN
fbem-28212	19	19	&	&	CCONJ
fbem-28212	19	20	d	d	NOUN
fbem-28212	19	21	activity	activity	NOUN
fbem-28212	19	22	revealing	reveal	VERB
fbem-28212	19	23	details	detail	NOUN
fbem-28212	19	24	of	of	ADP
fbem-28212	19	25	publicly	publicly	ADV
fbem-28212	19	26	traded	trade	VERB
fbem-28212	19	27	corporations	corporation	NOUN
fbem-28212	19	28	on	on	ADP
fbem-28212	19	29	gem	gem	NOUN
fbem-28212	19	30	,	,	PUNCT
fbem-28212	19	31	and	and	CCONJ
fbem-28212	19	32	summarized	summarize	VERB
fbem-28212	19	33	the	the	DET
fbem-28212	19	34	confusion	confusion	NOUN
fbem-28212	19	35	of	of	ADP
fbem-28212	19	36	disclosure	disclosure	NOUN
fbem-28212	19	37	form	form	NOUN
fbem-28212	19	38	of	of	ADP
fbem-28212	19	39	r	r	NOUN
fbem-28212	19	40	&	&	CCONJ
fbem-28212	19	41	d	d	PROPN
fbem-28212	19	42	project	project	NOUN
fbem-28212	19	43	progress	progress	NOUN
fbem-28212	19	44	,	,	PUNCT
fbem-28212	19	45	etc	etc	X
fbem-28212	19	46	.	.	X
fbem-28212	19	47	,	,	PUNCT
fbem-28212	19	48	some	some	DET
fbem-28212	19	49	listed	list	VERB
fbem-28212	19	50	companies	company	NOUN
fbem-28212	19	51	have	have	AUX
fbem-28212	19	52	not	not	PART
fbem-28212	19	53	capitalized	capitalize	VERB
fbem-28212	19	54	their	their	PRON
fbem-28212	19	55	r	r	NOUN
fbem-28212	19	56	&	&	CCONJ
fbem-28212	19	57	d	d	NOUN
fbem-28212	19	58	expenditures	expenditure	NOUN
fbem-28212	19	59	in	in	ADP
fbem-28212	19	60	accordance	accordance	NOUN
fbem-28212	19	61	with	with	ADP
fbem-28212	19	62	the	the	DET
fbem-28212	19	63	guidelines	guideline	NOUN
fbem-28212	19	64	,	,	PUNCT
fbem-28212	19	65	and	and	CCONJ
fbem-28212	19	66	some	some	DET
fbem-28212	19	67	listed	list	VERB
fbem-28212	19	68	companies	company	NOUN
fbem-28212	19	69	have	have	VERB
fbem-28212	19	70	problems	problem	NOUN
fbem-28212	19	71	with	with	ADP
fbem-28212	19	72	their	their	PRON
fbem-28212	19	73	r	r	NOUN
fbem-28212	19	74	&	&	CCONJ
fbem-28212	19	75	d	d	PROPN
fbem-28212	19	76	data	datum	NOUN
fbem-28212	19	77	,	,	PUNCT
fbem-28212	19	78	the	the	DET
fbem-28212	19	79	author	author	NOUN
fbem-28212	19	80	also	also	ADV
fbem-28212	19	81	puts	put	VERB
fbem-28212	19	82	forward	forward	ADP
fbem-28212	19	83	some	some	DET
fbem-28212	19	84	suggestions	suggestion	NOUN
fbem-28212	19	85	on	on	ADP
fbem-28212	19	86	strengthening	strengthen	VERB
fbem-28212	19	87	the	the	DET
fbem-28212	19	88	supervision	supervision	NOUN
fbem-28212	19	89	of	of	ADP
fbem-28212	19	90	external	external	ADJ
fbem-28212	19	91	institutions	institution	NOUN
fbem-28212	19	92	and	and	CCONJ
fbem-28212	19	93	perfecting	perfect	VERB
fbem-28212	19	94	relevant	relevant	ADJ
fbem-28212	19	95	laws	law	NOUN
fbem-28212	19	96	and	and	CCONJ
fbem-28212	19	97	regulations	regulation	NOUN
fbem-28212	19	98	(	(	PUNCT
fbem-28212	19	99	zhao	zhao	PROPN
fbem-28212	19	100	liping	liping	PROPN
fbem-28212	19	101	,	,	PUNCT
fbem-28212	19	102	hu	hu	PROPN
fbem-28212	19	103	xiaokang	xiaokang	PROPN
fbem-28212	19	104	,	,	PUNCT
fbem-28212	19	105	&	&	CCONJ
fbem-28212	19	106	wan	wan	PROPN
fbem-28212	19	107	xiaojuan	xiaojuan	PROPN
fbem-28212	19	108	,	,	PUNCT
fbem-28212	19	109	2017	2017	NUM
fbem-28212	19	110	)	)	PUNCT
fbem-28212	19	111	.	.	PUNCT
fbem-28212	20	1	some	some	DET
fbem-28212	20	2	other	other	ADJ
fbem-28212	20	3	scholars	scholar	NOUN
fbem-28212	20	4	have	have	AUX
fbem-28212	20	5	also	also	ADV
fbem-28212	20	6	studied	study	VERB
fbem-28212	20	7	the	the	DET
fbem-28212	20	8	information	information	NOUN
fbem-28212	20	9	disclosure	disclosure	NOUN
fbem-28212	20	10	of	of	ADP
fbem-28212	20	11	r	r	NOUN
fbem-28212	20	12	&	&	CCONJ
fbem-28212	20	13	d	d	NOUN
fbem-28212	20	14	activities	activity	NOUN
fbem-28212	20	15	of	of	ADP
fbem-28212	20	16	the	the	DET
fbem-28212	20	17	new	new	ADJ
fbem-28212	20	18	third	third	ADJ
fbem-28212	20	19	board	board	NOUN
fbem-28212	20	20	innovation	innovation	NOUN
fbem-28212	20	21	layer	layer	NOUN
fbem-28212	20	22	enterprises	enterprise	NOUN
fbem-28212	20	23	,	,	PUNCT
fbem-28212	20	24	concluding	conclude	VERB
fbem-28212	20	25	that	that	SCONJ
fbem-28212	20	26	the	the	DET
fbem-28212	20	27	disclosure	disclosure	NOUN
fbem-28212	20	28	of	of	ADP
fbem-28212	20	29	r	r	NOUN
fbem-28212	20	30	&	&	CCONJ
fbem-28212	20	31	d	d	PROPN
fbem-28212	20	32	content	content	NOUN
fbem-28212	20	33	is	be	AUX
fbem-28212	20	34	incomplete	incomplete	ADJ
fbem-28212	20	35	,	,	PUNCT
fbem-28212	20	36	the	the	DET
fbem-28212	20	37	lack	lack	NOUN
fbem-28212	20	38	of	of	ADP
fbem-28212	20	39	standardization	standardization	NOUN
fbem-28212	20	40	,	,	PUNCT
fbem-28212	20	41	and	and	CCONJ
fbem-28212	20	42	the	the	DET
fbem-28212	20	43	repeated	repeat	VERB
fbem-28212	20	44	filling	filling	NOUN
fbem-28212	20	45	-	-	PUNCT
fbem-28212	20	46	in	in	NOUN
fbem-28212	20	47	of	of	ADP
fbem-28212	20	48	r	r	NOUN
fbem-28212	20	49	&	&	CCONJ
fbem-28212	20	50	d	d	PROPN
fbem-28212	20	51	situation	situation	NOUN
fbem-28212	20	52	,	,	PUNCT
fbem-28212	20	53	etc	etc	X
fbem-28212	20	54	.	.	X
fbem-28212	20	55	,	,	PUNCT
fbem-28212	20	56	put	put	VERB
fbem-28212	20	57	forward	forward	ADV
fbem-28212	20	58	the	the	DET
fbem-28212	20	59	suggestion	suggestion	NOUN
fbem-28212	20	60	of	of	ADP
fbem-28212	20	61	compliance	compliance	NOUN
fbem-28212	20	62	supervision	supervision	NOUN
fbem-28212	20	63	and	and	CCONJ
fbem-28212	20	64	perfecting	perfect	VERB
fbem-28212	20	65	r	r	NOUN
fbem-28212	20	66	&	&	CCONJ
fbem-28212	20	67	d	d	PROPN
fbem-28212	20	68	information	information	NOUN
fbem-28212	20	69	disclosure	disclosure	NOUN
fbem-28212	20	70	system	system	NOUN
fbem-28212	20	71	(	(	PUNCT
fbem-28212	20	72	chen	chen	PROPN
fbem-28212	20	73	feng	feng	PROPN
fbem-28212	20	74	&	&	CCONJ
fbem-28212	20	75	yang	yang	PROPN
fbem-28212	20	76	shaoliang	shaoliang	PROPN
fbem-28212	20	77	,	,	PUNCT
fbem-28212	20	78	2020	2020	NUM
fbem-28212	20	79	)	)	PUNCT
fbem-28212	20	80	.	.	PUNCT
fbem-28212	21	1	following	follow	VERB
fbem-28212	21	2	the	the	DET
fbem-28212	21	3	release	release	NOUN
fbem-28212	21	4	of	of	ADP
fbem-28212	21	5	annual	annual	ADJ
fbem-28212	21	6	reports	report	NOUN
fbem-28212	21	7	,	,	PUNCT
fbem-28212	21	8	wang	wang	PROPN
fbem-28212	21	9	xinhong	xinhong	PROPN
fbem-28212	21	10	&	&	CCONJ
fbem-28212	21	11	liang	liang	PROPN
fbem-28212	21	12	ying	ying	PROPN
fbem-28212	21	13	(	(	PUNCT
fbem-28212	21	14	2014	2014	NUM
fbem-28212	21	15	)	)	PUNCT
fbem-28212	21	16	conducted	conduct	VERB
fbem-28212	21	17	an	an	DET
fbem-28212	21	18	empirical	empirical	ADJ
fbem-28212	21	19	study	study	NOUN
fbem-28212	21	20	and	and	CCONJ
fbem-28212	21	21	discovered	discover	VERB
fbem-28212	21	22	a	a	DET
fbem-28212	21	23	notable	notable	ADJ
fbem-28212	21	24	positive	positive	ADJ
fbem-28212	21	25	correlation	correlation	NOUN
fbem-28212	21	26	exists	exist	VERB
fbem-28212	21	27	between	between	ADP
fbem-28212	21	28	the	the	DET
fbem-28212	21	29	intensity	intensity	NOUN
fbem-28212	21	30	of	of	ADP
fbem-28212	21	31	r&d	r&d	NOUN
fbem-28212	21	32	and	and	CCONJ
fbem-28212	21	33	the	the	DET
fbem-28212	21	34	value	value	NOUN
fbem-28212	21	35	of	of	ADP
fbem-28212	21	36	stocks	stock	NOUN
fbem-28212	21	37	.	.	PUNCT
fbem-28212	22	1	(	(	PUNCT
fbem-28212	22	2	wang	wang	PROPN
fbem-28212	22	3	xinhong	xinhong	PROPN
fbem-28212	22	4	&	&	CCONJ
fbem-28212	22	5	liang	liang	PROPN
fbem-28212	22	6	ying	ying	PROPN
fbem-28212	22	7	,	,	PUNCT
fbem-28212	22	8	2014	2014	NUM
fbem-28212	22	9	)	)	PUNCT
fbem-28212	22	10	.	.	PUNCT
fbem-28212	23	1	according	accord	VERB
fbem-28212	23	2	to	to	ADP
fbem-28212	23	3	wang	wang	PROPN
fbem-28212	23	4	yufeng	yufeng	PROPN
fbem-28212	23	5	(	(	PUNCT
fbem-28212	23	6	2011	2011	NUM
fbem-28212	23	7	)	)	PUNCT
fbem-28212	23	8	,	,	PUNCT
fbem-28212	23	9	a	a	DET
fbem-28212	23	10	steady	steady	ADJ
fbem-28212	23	11	upward	upward	ADJ
fbem-28212	23	12	trend	trend	NOUN
fbem-28212	23	13	is	be	AUX
fbem-28212	23	14	observed	observe	VERB
fbem-28212	23	15	in	in	ADP
fbem-28212	23	16	the	the	DET
fbem-28212	23	17	positive	positive	ADJ
fbem-28212	23	18	link	link	NOUN
fbem-28212	23	19	between	between	ADP
fbem-28212	23	20	stock	stock	NOUN
fbem-28212	23	21	prices	price	NOUN
fbem-28212	23	22	and	and	CCONJ
fbem-28212	23	23	the	the	DET
fbem-28212	23	24	caliber	caliber	NOUN
fbem-28212	23	25	of	of	ADP
fbem-28212	23	26	r&d	r&d	NOUN
fbem-28212	23	27	information	information	NOUN
fbem-28212	23	28	revealed	reveal	VERB
fbem-28212	23	29	.	.	PUNCT
fbem-28212	24	1	(	(	PUNCT
fbem-28212	24	2	wang	wang	PROPN
fbem-28212	24	3	yufeng	yufeng	PROPN
fbem-28212	24	4	,	,	PUNCT
fbem-28212	24	5	2011	2011	NUM
fbem-28212	24	6	)	)	PUNCT
fbem-28212	24	7	.	.	PUNCT
fbem-28212	25	1	through	through	ADP
fbem-28212	25	2	two	two	NUM
fbem-28212	25	3	-	-	PUNCT
fbem-28212	25	4	tailed	tail	VERB
fbem-28212	25	5	correlation	correlation	NOUN
fbem-28212	25	6	tests	test	NOUN
fbem-28212	25	7	and	and	CCONJ
fbem-28212	25	8	regression	regression	NOUN
fbem-28212	25	9	analyses	analysis	NOUN
fbem-28212	25	10	,	,	PUNCT
fbem-28212	25	11	gong	gong	PROPN
fbem-28212	25	12	ying	ying	PROPN
fbem-28212	25	13	and	and	CCONJ
fbem-28212	25	14	yu	yu	PROPN
fbem-28212	25	15	xuemin	xuemin	PROPN
fbem-28212	25	16	(	(	PUNCT
fbem-28212	25	17	2016	2016	NUM
fbem-28212	25	18	)	)	PUNCT
fbem-28212	25	19	determined	determine	VERB
fbem-28212	25	20	that	that	SCONJ
fbem-28212	25	21	disclosure	disclosure	NOUN
fbem-28212	25	22	of	of	ADP
fbem-28212	25	23	internal	internal	ADJ
fbem-28212	25	24	control	control	NOUN
fbem-28212	25	25	information	information	NOUN
fbem-28212	25	26	would	would	AUX
fbem-28212	25	27	affect	affect	VERB
fbem-28212	25	28	audit	audit	NOUN
fbem-28212	25	29	quality	quality	NOUN
fbem-28212	25	30	(	(	PUNCT
fbem-28212	25	31	gong	gong	PROPN
fbem-28212	25	32	ying	ying	PROPN
fbem-28212	25	33	&	&	CCONJ
fbem-28212	25	34	yu	yu	PROPN
fbem-28212	25	35	xuemin	xuemin	PROPN
fbem-28212	25	36	,	,	PUNCT
fbem-28212	25	37	2016	2016	NUM
fbem-28212	25	38	)	)	PUNCT
fbem-28212	25	39	.	.	PUNCT
fbem-28212	26	1	wei	wei	PROPN
fbem-28212	26	2	biaowen	biaowen	PROPN
fbem-28212	26	3	believes	believe	VERB
fbem-28212	26	4	that	that	SCONJ
fbem-28212	26	5	improving	improve	VERB
fbem-28212	26	6	internal	internal	ADJ
fbem-28212	26	7	controls	control	NOUN
fbem-28212	26	8	can	can	AUX
fbem-28212	26	9	reduce	reduce	VERB
fbem-28212	26	10	the	the	DET
fbem-28212	26	11	chance	chance	NOUN
fbem-28212	26	12	of	of	ADP
fbem-28212	26	13	financial	financial	ADJ
fbem-28212	26	14	fraud	fraud	NOUN
fbem-28212	26	15	(	(	PUNCT
fbem-28212	26	16	wei	wei	PROPN
fbem-28212	26	17	biaowen	biaowen	NOUN
fbem-28212	26	18	,	,	PUNCT
fbem-28212	26	19	2020a	2020a	NUM
fbem-28212	26	20	)	)	PUNCT
fbem-28212	26	21	.	.	PUNCT
fbem-28212	27	1	additionally	additionally	ADV
fbem-28212	27	2	,	,	PUNCT
fbem-28212	27	3	he	he	PRON
fbem-28212	27	4	said	say	VERB
fbem-28212	27	5	that	that	SCONJ
fbem-28212	27	6	audit	audit	NOUN
fbem-28212	27	7	time	time	NOUN
fbem-28212	27	8	might	might	AUX
fbem-28212	27	9	be	be	AUX
fbem-28212	27	10	reduced	reduce	VERB
fbem-28212	27	11	in	in	ADP
fbem-28212	27	12	proportion	proportion	NOUN
fbem-28212	27	13	to	to	ADP
fbem-28212	27	14	the	the	DET
fbem-28212	27	15	quality	quality	NOUN
fbem-28212	27	16	of	of	ADP
fbem-28212	27	17	internal	internal	ADJ
fbem-28212	27	18	control	control	NOUN
fbem-28212	27	19	information	information	NOUN
fbem-28212	27	20	disclosure	disclosure	NOUN
fbem-28212	27	21	(	(	PUNCT
fbem-28212	27	22	wei	wei	PROPN
fbem-28212	27	23	biwen	biwen	PROPN
fbem-28212	27	24	,	,	PUNCT
fbem-28212	27	25	2020b	2020b	NUM
fbem-28212	27	26	)	)	PUNCT
fbem-28212	27	27	.	.	PUNCT
fbem-28212	28	1	huang	huang	PROPN
fbem-28212	28	2	hao	hao	PROPN
fbem-28212	28	3	and	and	CCONJ
fbem-28212	28	4	zhao	zhao	PROPN
fbem-28212	28	5	ling	ling	PROPN
fbem-28212	28	6	(	(	PUNCT
fbem-28212	28	7	2023	2023	NUM
fbem-28212	28	8	)	)	PUNCT
fbem-28212	28	9	found	find	VERB
fbem-28212	28	10	that	that	SCONJ
fbem-28212	28	11	industry	industry	NOUN
fbem-28212	28	12	-	-	PUNCT
fbem-28212	28	13	by	by	ADP
fbem-28212	28	14	-	-	PUNCT
fbem-28212	28	15	industry	industry	NOUN
fbem-28212	28	16	disclosure	disclosure	NOUN
fbem-28212	28	17	can	can	AUX
fbem-28212	28	18	significantly	significantly	ADV
fbem-28212	28	19	improve	improve	VERB
fbem-28212	28	20	audit	audit	NOUN
fbem-28212	28	21	quality	quality	NOUN
fbem-28212	28	22	in	in	ADP
fbem-28212	28	23	general	general	ADJ
fbem-28212	28	24	.	.	PUNCT
fbem-28212	29	1	this	this	DET
fbem-28212	29	2	positive	positive	ADJ
fbem-28212	29	3	effect	effect	NOUN
fbem-28212	29	4	is	be	AUX
fbem-28212	29	5	more	more	ADV
fbem-28212	29	6	obvious	obvious	ADJ
fbem-28212	29	7	when	when	SCONJ
fbem-28212	29	8	the	the	DET
fbem-28212	29	9	internal	internal	ADJ
fbem-28212	29	10	control	control	NOUN
fbem-28212	29	11	level	level	NOUN
fbem-28212	29	12	of	of	ADP
fbem-28212	29	13	the	the	DET
fbem-28212	29	14	company	company	NOUN
fbem-28212	29	15	is	be	AUX
fbem-28212	29	16	higher	high	ADJ
fbem-28212	29	17	and	and	CCONJ
fbem-28212	29	18	the	the	DET
fbem-28212	29	19	auditor	auditor	NOUN
fbem-28212	29	20	has	have	VERB
fbem-28212	29	21	industry	industry	NOUN
fbem-28212	29	22	expertise	expertise	NOUN
fbem-28212	29	23	.	.	PUNCT
fbem-28212	30	1	but	but	CCONJ
fbem-28212	30	2	as	as	SCONJ
fbem-28212	30	3	the	the	DET
fbem-28212	30	4	risk	risk	NOUN
fbem-28212	30	5	of	of	ADP
fbem-28212	30	6	corporate	corporate	ADJ
fbem-28212	30	7	text	text	NOUN
fbem-28212	30	8	manipulation	manipulation	NOUN
fbem-28212	30	9	increased	increase	VERB
fbem-28212	30	10	,	,	PUNCT
fbem-28212	30	11	the	the	DET
fbem-28212	30	12	positive	positive	ADJ
fbem-28212	30	13	effect	effect	NOUN
fbem-28212	30	14	weakened	weaken	VERB
fbem-28212	30	15	significantly	significantly	ADV
fbem-28212	30	16	.	.	PUNCT
fbem-28212	31	1	industry	industry	NOUN
fbem-28212	31	2	-	-	PUNCT
fbem-28212	31	3	specific	specific	ADJ
fbem-28212	31	4	2	2	NUM
fbem-28212	31	5	information	information	NOUN
fbem-28212	31	6	disclosure	disclosure	NOUN
fbem-28212	31	7	can	can	AUX
fbem-28212	31	8	improve	improve	VERB
fbem-28212	31	9	information	information	NOUN
fbem-28212	31	10	transparency	transparency	NOUN
fbem-28212	31	11	,	,	PUNCT
fbem-28212	31	12	reduce	reduce	VERB
fbem-28212	31	13	financial	financial	ADJ
fbem-28212	31	14	fraud	fraud	NOUN
fbem-28212	31	15	and	and	CCONJ
fbem-28212	31	16	audit	audit	NOUN
fbem-28212	31	17	risk	risk	NOUN
fbem-28212	31	18	,	,	PUNCT
fbem-28212	31	19	and	and	CCONJ
fbem-28212	31	20	facilitate	facilitate	VERB
fbem-28212	31	21	auditors	auditor	NOUN
fbem-28212	31	22	to	to	PART
fbem-28212	31	23	implement	implement	VERB
fbem-28212	31	24	audit	audit	NOUN
fbem-28212	31	25	procedures	procedure	NOUN
fbem-28212	31	26	,	,	PUNCT
fbem-28212	31	27	and	and	CCONJ
fbem-28212	31	28	ultimately	ultimately	ADV
fbem-28212	31	29	improve	improve	VERB
fbem-28212	31	30	audit	audit	NOUN
fbem-28212	31	31	quality	quality	NOUN
fbem-28212	31	32	(	(	PUNCT
fbem-28212	31	33	huang	huang	PROPN
fbem-28212	31	34	hao	hao	PROPN
fbem-28212	31	35	&	&	CCONJ
fbem-28212	31	36	zhao	zhao	PROPN
fbem-28212	31	37	ling	ling	PROPN
fbem-28212	31	38	,	,	PUNCT
fbem-28212	31	39	2023	2023	NUM
fbem-28212	31	40	)	)	PUNCT
fbem-28212	31	41	.	.	PUNCT
fbem-28212	32	1	zhao	zhao	PROPN
fbem-28212	32	2	jin	jin	PROPN
fbem-28212	32	3	(	(	PUNCT
fbem-28212	32	4	2023	2023	NUM
fbem-28212	32	5	)	)	PUNCT
fbem-28212	32	6	found	find	VERB
fbem-28212	32	7	an	an	DET
fbem-28212	32	8	affirmative	affirmative	ADJ
fbem-28212	32	9	link	link	NOUN
fbem-28212	32	10	between	between	ADP
fbem-28212	32	11	the	the	DET
fbem-28212	32	12	revelation	revelation	NOUN
fbem-28212	32	13	of	of	ADP
fbem-28212	32	14	corporate	corporate	ADJ
fbem-28212	32	15	social	social	ADJ
fbem-28212	32	16	responsibility	responsibility	NOUN
fbem-28212	32	17	information	information	NOUN
fbem-28212	32	18	and	and	CCONJ
fbem-28212	32	19	audit	audit	NOUN
fbem-28212	32	20	quality	quality	NOUN
fbem-28212	32	21	through	through	ADP
fbem-28212	32	22	descriptive	descriptive	ADJ
fbem-28212	32	23	statistics	statistic	NOUN
fbem-28212	32	24	and	and	CCONJ
fbem-28212	32	25	correlation	correlation	NOUN
fbem-28212	32	26	analysis	analysis	NOUN
fbem-28212	32	27	(	(	PUNCT
fbem-28212	32	28	zhao	zhao	PROPN
fbem-28212	32	29	jin	jin	PROPN
fbem-28212	32	30	,	,	PUNCT
fbem-28212	32	31	2023	2023	NUM
fbem-28212	32	32	)	)	PUNCT
fbem-28212	32	33	following	follow	VERB
fbem-28212	32	34	an	an	DET
fbem-28212	32	35	in	in	ADP
fbem-28212	32	36	-	-	PUNCT
fbem-28212	32	37	depth	depth	NOUN
fbem-28212	32	38	examination	examination	NOUN
fbem-28212	32	39	of	of	ADP
fbem-28212	32	40	current	current	ADJ
fbem-28212	32	41	literature	literature	NOUN
fbem-28212	32	42	,	,	PUNCT
fbem-28212	32	43	determining	determine	VERB
fbem-28212	32	44	if	if	SCONJ
fbem-28212	32	45	enhanced	enhance	VERB
fbem-28212	32	46	internal	internal	ADJ
fbem-28212	32	47	control	control	NOUN
fbem-28212	32	48	efficiency	efficiency	NOUN
fbem-28212	32	49	leads	lead	VERB
fbem-28212	32	50	to	to	ADP
fbem-28212	32	51	better	well	ADJ
fbem-28212	32	52	standardization	standardization	NOUN
fbem-28212	32	53	and	and	CCONJ
fbem-28212	32	54	security	security	NOUN
fbem-28212	32	55	in	in	ADP
fbem-28212	32	56	r	r	PROPN
fbem-28212	32	57	&	&	CCONJ
fbem-28212	32	58	d	d	PROPN
fbem-28212	32	59	information	information	NOUN
fbem-28212	32	60	disclosure	disclosure	NOUN
fbem-28212	32	61	,	,	PUNCT
fbem-28212	32	62	thereby	thereby	ADV
fbem-28212	32	63	impacting	impact	VERB
fbem-28212	32	64	audit	audit	NOUN
fbem-28212	32	65	quality	quality	NOUN
fbem-28212	32	66	,	,	PUNCT
fbem-28212	32	67	remains	remain	VERB
fbem-28212	32	68	straightforward	straightforward	ADJ
fbem-28212	32	69	.	.	PUNCT
fbem-28212	33	1	however	however	ADV
fbem-28212	33	2	,	,	PUNCT
fbem-28212	33	3	there	there	PRON
fbem-28212	33	4	are	be	VERB
fbem-28212	33	5	clear	clear	ADJ
fbem-28212	33	6	deficiencies	deficiency	NOUN
fbem-28212	33	7	in	in	ADP
fbem-28212	33	8	this	this	DET
fbem-28212	33	9	research	research	NOUN
fbem-28212	33	10	,	,	PUNCT
fbem-28212	33	11	presenting	present	VERB
fbem-28212	33	12	a	a	DET
fbem-28212	33	13	significant	significant	ADJ
fbem-28212	33	14	research	research	NOUN
fbem-28212	33	15	prospect	prospect	NOUN
fbem-28212	33	16	for	for	ADP
fbem-28212	33	17	this	this	DET
fbem-28212	33	18	investigation	investigation	NOUN
fbem-28212	33	19	.	.	PUNCT
fbem-28212	34	1	current	current	ADJ
fbem-28212	34	2	studies	study	NOUN
fbem-28212	34	3	have	have	AUX
fbem-28212	34	4	focused	focus	VERB
fbem-28212	34	5	more	more	ADJ
fbem-28212	34	6	on	on	ADP
fbem-28212	34	7	the	the	DET
fbem-28212	34	8	present	present	ADJ
fbem-28212	34	9	state	state	NOUN
fbem-28212	34	10	of	of	ADP
fbem-28212	34	11	r	r	PROPN
fbem-28212	34	12	&	&	CCONJ
fbem-28212	34	13	d	d	PROPN
fbem-28212	34	14	information	information	NOUN
fbem-28212	34	15	disclosure	disclosure	NOUN
fbem-28212	34	16	and	and	CCONJ
fbem-28212	34	17	its	its	PRON
fbem-28212	34	18	influence	influence	NOUN
fbem-28212	34	19	on	on	ADP
fbem-28212	34	20	innovation	innovation	NOUN
fbem-28212	34	21	or	or	CCONJ
fbem-28212	34	22	ipo	ipo	NOUN
fbem-28212	34	23	negotiations	negotiation	NOUN
fbem-28212	34	24	,	,	PUNCT
fbem-28212	34	25	while	while	SCONJ
fbem-28212	34	26	literature	literature	NOUN
fbem-28212	34	27	on	on	ADP
fbem-28212	34	28	audit	audit	NOUN
fbem-28212	34	29	quality	quality	NOUN
fbem-28212	34	30	examines	examine	VERB
fbem-28212	34	31	how	how	SCONJ
fbem-28212	34	32	different	different	ADJ
fbem-28212	34	33	types	type	NOUN
fbem-28212	34	34	of	of	ADP
fbem-28212	34	35	information	information	NOUN
fbem-28212	34	36	disclosures	disclosure	NOUN
fbem-28212	34	37	affect	affect	VERB
fbem-28212	34	38	audit	audit	NOUN
fbem-28212	34	39	quality	quality	NOUN
fbem-28212	34	40	.	.	PUNCT
fbem-28212	35	1	r	r	NOUN
fbem-28212	35	2	&	&	CCONJ
fbem-28212	35	3	d	d	PROPN
fbem-28212	35	4	information	information	NOUN
fbem-28212	35	5	disclosure	disclosure	NOUN
fbem-28212	35	6	plays	play	VERB
fbem-28212	35	7	a	a	DET
fbem-28212	35	8	crucial	crucial	ADJ
fbem-28212	35	9	role	role	NOUN
fbem-28212	35	10	in	in	ADP
fbem-28212	35	11	information	information	NOUN
fbem-28212	35	12	dissemination	dissemination	NOUN
fbem-28212	35	13	,	,	PUNCT
fbem-28212	35	14	yet	yet	CCONJ
fbem-28212	35	15	there	there	PRON
fbem-28212	35	16	's	be	VERB
fbem-28212	35	17	a	a	DET
fbem-28212	35	18	scarcity	scarcity	NOUN
fbem-28212	35	19	of	of	ADP
fbem-28212	35	20	research	research	NOUN
fbem-28212	35	21	exploring	explore	VERB
fbem-28212	35	22	the	the	DET
fbem-28212	35	23	connection	connection	NOUN
fbem-28212	35	24	between	between	ADP
fbem-28212	35	25	r	r	NOUN
fbem-28212	35	26	&	&	CCONJ
fbem-28212	35	27	d	d	PROPN
fbem-28212	35	28	information	information	NOUN
fbem-28212	35	29	disclosure	disclosure	NOUN
fbem-28212	35	30	and	and	CCONJ
fbem-28212	35	31	other	other	ADJ
fbem-28212	35	32	accounting	accounting	NOUN
fbem-28212	35	33	or	or	CCONJ
fbem-28212	35	34	auditing	auditing	NOUN
fbem-28212	35	35	domains	domain	NOUN
fbem-28212	35	36	.	.	PUNCT
fbem-28212	36	1	consequently	consequently	ADV
fbem-28212	36	2	,	,	PUNCT
fbem-28212	36	3	this	this	DET
fbem-28212	36	4	research	research	NOUN
fbem-28212	36	5	aims	aim	VERB
fbem-28212	36	6	to	to	PART
fbem-28212	36	7	investigate	investigate	VERB
fbem-28212	36	8	how	how	SCONJ
fbem-28212	36	9	internal	internal	ADJ
fbem-28212	36	10	control	control	NOUN
fbem-28212	36	11	,	,	PUNCT
fbem-28212	36	12	specifically	specifically	ADV
fbem-28212	36	13	r	r	NOUN
fbem-28212	36	14	&	&	CCONJ
fbem-28212	36	15	d	d	PROPN
fbem-28212	36	16	information	information	NOUN
fbem-28212	36	17	disclosure	disclosure	NOUN
fbem-28212	36	18	,	,	PUNCT
fbem-28212	36	19	influences	influence	VERB
fbem-28212	36	20	the	the	DET
fbem-28212	36	21	effects	effect	NOUN
fbem-28212	36	22	of	of	ADP
fbem-28212	36	23	audit	audit	NOUN
fbem-28212	36	24	quality	quality	NOUN
fbem-28212	36	25	elements	element	NOUN
fbem-28212	36	26	.	.	PUNCT
fbem-28212	37	1	under	under	ADP
fbem-28212	37	2	the	the	DET
fbem-28212	37	3	circumstances	circumstance	NOUN
fbem-28212	37	4	of	of	ADP
fbem-28212	37	5	insufficient	insufficient	ADJ
fbem-28212	37	6	external	external	ADJ
fbem-28212	37	7	compulsion	compulsion	NOUN
fbem-28212	37	8	,	,	PUNCT
fbem-28212	37	9	due	due	ADP
fbem-28212	37	10	to	to	ADP
fbem-28212	37	11	the	the	DET
fbem-28212	37	12	fact	fact	NOUN
fbem-28212	37	13	that	that	SCONJ
fbem-28212	37	14	revealing	reveal	VERB
fbem-28212	37	15	r	r	NOUN
fbem-28212	37	16	&	&	CCONJ
fbem-28212	37	17	d	d	PROPN
fbem-28212	37	18	information	information	NOUN
fbem-28212	37	19	encompasses	encompass	VERB
fbem-28212	37	20	the	the	DET
fbem-28212	37	21	confidential	confidential	ADJ
fbem-28212	37	22	trade	trade	NOUN
fbem-28212	37	23	details	detail	NOUN
fbem-28212	37	24	of	of	ADP
fbem-28212	37	25	pertinent	pertinent	ADJ
fbem-28212	37	26	firms	firm	NOUN
fbem-28212	37	27	,	,	PUNCT
fbem-28212	37	28	it	it	PRON
fbem-28212	37	29	can	can	AUX
fbem-28212	37	30	not	not	PART
fbem-28212	37	31	be	be	AUX
fbem-28212	37	32	determined	determine	VERB
fbem-28212	37	33	through	through	ADP
fbem-28212	37	34	internal	internal	ADJ
fbem-28212	37	35	control	control	NOUN
fbem-28212	37	36	to	to	PART
fbem-28212	37	37	make	make	VERB
fbem-28212	37	38	the	the	DET
fbem-28212	37	39	information	information	NOUN
fbem-28212	37	40	disclosure	disclosure	NOUN
fbem-28212	37	41	of	of	ADP
fbem-28212	37	42	r	r	NOUN
fbem-28212	37	43	&	&	CCONJ
fbem-28212	37	44	d	d	PROPN
fbem-28212	37	45	more	more	ADV
fbem-28212	37	46	perfect	perfect	ADJ
fbem-28212	37	47	,	,	PUNCT
fbem-28212	37	48	whether	whether	SCONJ
fbem-28212	37	49	it	it	PRON
fbem-28212	37	50	can	can	AUX
fbem-28212	37	51	affect	affect	VERB
fbem-28212	37	52	audit	audit	NOUN
fbem-28212	37	53	quality	quality	NOUN
fbem-28212	37	54	positively	positively	ADV
fbem-28212	37	55	,	,	PUNCT
fbem-28212	37	56	whether	whether	SCONJ
fbem-28212	37	57	it	it	PRON
fbem-28212	37	58	can	can	AUX
fbem-28212	37	59	improve	improve	VERB
fbem-28212	37	60	information	information	NOUN
fbem-28212	37	61	asymmetry	asymmetry	NOUN
fbem-28212	37	62	.	.	PUNCT
fbem-28212	38	1	3	3	X
fbem-28212	38	2	.	.	X
fbem-28212	38	3	the	the	DET
fbem-28212	38	4	relationship	relationship	NOUN
fbem-28212	38	5	between	between	ADP
fbem-28212	38	6	internal	internal	ADJ
fbem-28212	38	7	control	control	NOUN
fbem-28212	38	8	of	of	ADP
fbem-28212	38	9	r	r	PROPN
fbem-28212	38	10	&	&	CCONJ
fbem-28212	38	11	d	d	PROPN
fbem-28212	38	12	information	information	NOUN
fbem-28212	38	13	disclosure	disclosure	NOUN
fbem-28212	38	14	and	and	CCONJ
fbem-28212	38	15	audit	audit	NOUN
fbem-28212	38	16	quality	quality	NOUN
fbem-28212	38	17	3.1	3.1	NUM
fbem-28212	38	18	.	.	PUNCT
fbem-28212	39	1	disclosure	disclosure	NOUN
fbem-28212	39	2	of	of	ADP
fbem-28212	39	3	r	r	NOUN
fbem-28212	39	4	&	&	CCONJ
fbem-28212	39	5	d	d	NOUN
fbem-28212	39	6	information	information	NOUN
fbem-28212	39	7	as	as	ADP
fbem-28212	39	8	a	a	DET
fbem-28212	39	9	micro	micro	ADJ
fbem-28212	39	10	-	-	ADJ
fbem-28212	39	11	economic	economic	ADJ
fbem-28212	39	12	entity	entity	NOUN
fbem-28212	39	13	,	,	PUNCT
fbem-28212	39	14	listed	list	VERB
fbem-28212	39	15	companies	company	NOUN
fbem-28212	39	16	need	need	VERB
fbem-28212	39	17	to	to	PART
fbem-28212	39	18	strengthen	strengthen	VERB
fbem-28212	39	19	their	their	PRON
fbem-28212	39	20	core	core	NOUN
fbem-28212	39	21	competence	competence	NOUN
fbem-28212	39	22	in	in	ADP
fbem-28212	39	23	order	order	NOUN
fbem-28212	39	24	to	to	PART
fbem-28212	39	25	implement	implement	VERB
fbem-28212	39	26	the	the	DET
fbem-28212	39	27	transformation	transformation	NOUN
fbem-28212	39	28	and	and	CCONJ
fbem-28212	39	29	development	development	NOUN
fbem-28212	39	30	strategy	strategy	NOUN
fbem-28212	39	31	.	.	PUNCT
fbem-28212	40	1	research	research	NOUN
fbem-28212	40	2	and	and	CCONJ
fbem-28212	40	3	development	development	NOUN
fbem-28212	40	4	(	(	PUNCT
fbem-28212	40	5	r	r	NOUN
fbem-28212	40	6	&	&	CCONJ
fbem-28212	40	7	d	d	NOUN
fbem-28212	40	8	)	)	PUNCT
fbem-28212	40	9	is	be	AUX
fbem-28212	40	10	the	the	DET
fbem-28212	40	11	basic	basic	ADJ
fbem-28212	40	12	economic	economic	ADJ
fbem-28212	40	13	advantage	advantage	NOUN
fbem-28212	40	14	and	and	CCONJ
fbem-28212	40	15	the	the	DET
fbem-28212	40	16	most	most	ADV
fbem-28212	40	17	important	important	ADJ
fbem-28212	40	18	means	mean	NOUN
fbem-28212	40	19	to	to	PART
fbem-28212	40	20	develop	develop	VERB
fbem-28212	40	21	technical	technical	ADJ
fbem-28212	40	22	skills	skill	NOUN
fbem-28212	40	23	.	.	PUNCT
fbem-28212	41	1	hence	hence	ADV
fbem-28212	41	2	,	,	PUNCT
fbem-28212	41	3	it	it	PRON
fbem-28212	41	4	's	be	AUX
fbem-28212	41	5	crucial	crucial	ADJ
fbem-28212	41	6	to	to	PART
fbem-28212	41	7	make	make	VERB
fbem-28212	41	8	r	r	NOUN
fbem-28212	41	9	&	&	CCONJ
fbem-28212	41	10	d	d	PROPN
fbem-28212	41	11	data	datum	NOUN
fbem-28212	41	12	public	public	NOUN
fbem-28212	41	13	.	.	PUNCT
fbem-28212	42	1	the	the	DET
fbem-28212	42	2	disclosure	disclosure	NOUN
fbem-28212	42	3	of	of	ADP
fbem-28212	42	4	r	r	NOUN
fbem-28212	42	5	&	&	CCONJ
fbem-28212	42	6	d	d	PROPN
fbem-28212	42	7	information	information	NOUN
fbem-28212	42	8	shall	shall	AUX
fbem-28212	42	9	be	be	AUX
fbem-28212	42	10	clearly	clearly	ADV
fbem-28212	42	11	stated	state	VERB
fbem-28212	42	12	in	in	ADP
fbem-28212	42	13	the	the	DET
fbem-28212	42	14	annex	annex	NOUN
fbem-28212	42	15	,	,	PUNCT
fbem-28212	42	16	including	include	VERB
fbem-28212	42	17	at	at	ADP
fbem-28212	42	18	least	least	ADJ
fbem-28212	42	19	the	the	DET
fbem-28212	42	20	specific	specific	ADJ
fbem-28212	42	21	level	level	NOUN
fbem-28212	42	22	of	of	ADP
fbem-28212	42	23	annual	annual	ADJ
fbem-28212	42	24	r	r	NOUN
fbem-28212	42	25	&	&	CCONJ
fbem-28212	42	26	d	d	NOUN
fbem-28212	42	27	expenditure	expenditure	NOUN
fbem-28212	42	28	and	and	CCONJ
fbem-28212	42	29	the	the	DET
fbem-28212	42	30	progress	progress	NOUN
fbem-28212	42	31	of	of	ADP
fbem-28212	42	32	r	r	NOUN
fbem-28212	42	33	&	&	CCONJ
fbem-28212	42	34	d	d	NOUN
fbem-28212	42	35	projects	project	NOUN
fbem-28212	42	36	.	.	PUNCT
fbem-28212	43	1	revealing	reveal	VERB
fbem-28212	43	2	this	this	DET
fbem-28212	43	3	information	information	NOUN
fbem-28212	43	4	aids	aid	VERB
fbem-28212	43	5	investors	investor	NOUN
fbem-28212	43	6	and	and	CCONJ
fbem-28212	43	7	stakeholders	stakeholder	NOUN
fbem-28212	43	8	in	in	ADP
fbem-28212	43	9	grasping	grasp	VERB
fbem-28212	43	10	the	the	DET
fbem-28212	43	11	enterprise	enterprise	NOUN
fbem-28212	43	12	's	's	PART
fbem-28212	43	13	research	research	NOUN
fbem-28212	43	14	and	and	CCONJ
fbem-28212	43	15	development	development	NOUN
fbem-28212	43	16	endeavors	endeavor	NOUN
fbem-28212	43	17	and	and	CCONJ
fbem-28212	43	18	prospects	prospect	NOUN
fbem-28212	43	19	,	,	PUNCT
fbem-28212	43	20	while	while	SCONJ
fbem-28212	43	21	also	also	ADV
fbem-28212	43	22	boosting	boost	VERB
fbem-28212	43	23	its	its	PRON
fbem-28212	43	24	transparency	transparency	NOUN
fbem-28212	43	25	and	and	CCONJ
fbem-28212	43	26	trustworthiness	trustworthiness	NOUN
fbem-28212	43	27	.	.	PUNCT
fbem-28212	44	1	revealing	reveal	VERB
fbem-28212	44	2	such	such	ADJ
fbem-28212	44	3	information	information	NOUN
fbem-28212	44	4	can	can	AUX
fbem-28212	44	5	boost	boost	VERB
fbem-28212	44	6	investor	investor	NOUN
fbem-28212	44	7	trust	trust	NOUN
fbem-28212	44	8	,	,	PUNCT
fbem-28212	44	9	lower	low	ADJ
fbem-28212	44	10	business	business	NOUN
fbem-28212	44	11	financing	financing	NOUN
fbem-28212	44	12	expenses	expense	NOUN
fbem-28212	44	13	,	,	PUNCT
fbem-28212	44	14	and	and	CCONJ
fbem-28212	44	15	elevate	elevate	VERB
fbem-28212	44	16	the	the	DET
fbem-28212	44	17	market	market	NOUN
fbem-28212	44	18	reputation	reputation	NOUN
fbem-28212	44	19	and	and	CCONJ
fbem-28212	44	20	brand	brand	NOUN
fbem-28212	44	21	worth	worth	ADJ
fbem-28212	44	22	of	of	ADP
fbem-28212	44	23	companies	company	NOUN
fbem-28212	44	24	.	.	PUNCT
fbem-28212	45	1	high	high	ADJ
fbem-28212	45	2	-	-	PUNCT
fbem-28212	45	3	quality	quality	NOUN
fbem-28212	45	4	r	r	NOUN
fbem-28212	45	5	&	&	CCONJ
fbem-28212	45	6	d	d	NOUN
fbem-28212	45	7	information	information	NOUN
fbem-28212	45	8	disclosure	disclosure	NOUN
fbem-28212	45	9	can	can	AUX
fbem-28212	45	10	reduce	reduce	VERB
fbem-28212	45	11	investors	investor	NOUN
fbem-28212	45	12	'	'	PART
fbem-28212	45	13	uncertainty	uncertainty	NOUN
fbem-28212	45	14	about	about	ADP
fbem-28212	45	15	future	future	ADJ
fbem-28212	45	16	earnings	earning	NOUN
fbem-28212	45	17	and	and	CCONJ
fbem-28212	45	18	reduce	reduce	VERB
fbem-28212	45	19	their	their	PRON
fbem-28212	45	20	demand	demand	NOUN
fbem-28212	45	21	for	for	ADP
fbem-28212	45	22	stock	stock	NOUN
fbem-28212	45	23	returns	return	NOUN
fbem-28212	45	24	.	.	PUNCT
fbem-28212	46	1	when	when	SCONJ
fbem-28212	46	2	a	a	DET
fbem-28212	46	3	company	company	NOUN
fbem-28212	46	4	discloses	disclose	VERB
fbem-28212	46	5	its	its	PRON
fbem-28212	46	6	r	r	NOUN
fbem-28212	46	7	&	&	CCONJ
fbem-28212	46	8	d	d	NOUN
fbem-28212	46	9	investment	investment	NOUN
fbem-28212	46	10	and	and	CCONJ
fbem-28212	46	11	project	project	NOUN
fbem-28212	46	12	progress	progress	NOUN
fbem-28212	46	13	,	,	PUNCT
fbem-28212	46	14	it	it	PRON
fbem-28212	46	15	increases	increase	VERB
fbem-28212	46	16	the	the	DET
fbem-28212	46	17	trust	trust	NOUN
fbem-28212	46	18	of	of	ADP
fbem-28212	46	19	investors	investor	NOUN
fbem-28212	46	20	and	and	CCONJ
fbem-28212	46	21	meets	meet	VERB
fbem-28212	46	22	the	the	DET
fbem-28212	46	23	external	external	ADJ
fbem-28212	46	24	financing	financing	NOUN
fbem-28212	46	25	needs	need	NOUN
fbem-28212	46	26	of	of	ADP
fbem-28212	46	27	the	the	DET
fbem-28212	46	28	company	company	NOUN
fbem-28212	46	29	.	.	PUNCT
fbem-28212	47	1	disclosure	disclosure	NOUN
fbem-28212	47	2	of	of	ADP
fbem-28212	47	3	r	r	NOUN
fbem-28212	47	4	&	&	CCONJ
fbem-28212	47	5	d	d	PROPN
fbem-28212	47	6	information	information	NOUN
fbem-28212	47	7	helps	help	VERB
fbem-28212	47	8	to	to	PART
fbem-28212	47	9	attract	attract	VERB
fbem-28212	47	10	internal	internal	ADJ
fbem-28212	47	11	and	and	CCONJ
fbem-28212	47	12	equity	equity	NOUN
fbem-28212	47	13	financing	financing	NOUN
fbem-28212	47	14	to	to	PART
fbem-28212	47	15	support	support	VERB
fbem-28212	47	16	the	the	DET
fbem-28212	47	17	enterprise	enterprise	NOUN
fbem-28212	47	18	's	's	PART
fbem-28212	47	19	innovation	innovation	NOUN
fbem-28212	47	20	activities	activity	NOUN
fbem-28212	47	21	.	.	PUNCT
fbem-28212	48	1	this	this	DET
fbem-28212	48	2	type	type	NOUN
fbem-28212	48	3	of	of	ADP
fbem-28212	48	4	financing	financing	NOUN
fbem-28212	48	5	is	be	AUX
fbem-28212	48	6	more	more	ADV
fbem-28212	48	7	conducive	conducive	ADJ
fbem-28212	48	8	to	to	ADP
fbem-28212	48	9	long	long	ADJ
fbem-28212	48	10	-	-	PUNCT
fbem-28212	48	11	term	term	NOUN
fbem-28212	48	12	growth	growth	NOUN
fbem-28212	48	13	than	than	ADP
fbem-28212	48	14	debt	debt	NOUN
fbem-28212	48	15	financing	financing	NOUN
fbem-28212	48	16	.	.	PUNCT
fbem-28212	49	1	on	on	ADP
fbem-28212	49	2	september	september	PROPN
fbem-28212	49	3	28,2023	28,2023	NUM
fbem-28212	49	4	,	,	PUNCT
fbem-28212	49	5	the	the	DET
fbem-28212	49	6	csrc	csrc	NOUN
fbem-28212	49	7	strengthened	strengthen	VERB
fbem-28212	49	8	the	the	DET
fbem-28212	49	9	requirement	requirement	NOUN
fbem-28212	49	10	of	of	ADP
fbem-28212	49	11	financial	financial	ADJ
fbem-28212	49	12	report	report	NOUN
fbem-28212	49	13	information	information	NOUN
fbem-28212	49	14	disclosure	disclosure	NOUN
fbem-28212	49	15	,	,	PUNCT
fbem-28212	49	16	and	and	CCONJ
fbem-28212	49	17	required	require	VERB
fbem-28212	49	18	the	the	DET
fbem-28212	49	19	disclosure	disclosure	NOUN
fbem-28212	49	20	of	of	ADP
fbem-28212	49	21	r	r	NOUN
fbem-28212	49	22	&	&	CCONJ
fbem-28212	49	23	d	d	PROPN
fbem-28212	49	24	expenditure	expenditure	NOUN
fbem-28212	49	25	to	to	PART
fbem-28212	49	26	be	be	AUX
fbem-28212	49	27	more	more	ADV
fbem-28212	49	28	detailed	detailed	ADJ
fbem-28212	49	29	,	,	PUNCT
fbem-28212	49	30	but	but	CCONJ
fbem-28212	49	31	it	it	PRON
fbem-28212	49	32	is	be	AUX
fbem-28212	49	33	still	still	ADV
fbem-28212	49	34	not	not	PART
fbem-28212	49	35	as	as	ADV
fbem-28212	49	36	good	good	ADJ
fbem-28212	49	37	as	as	ADP
fbem-28212	49	38	the	the	DET
fbem-28212	49	39	relevant	relevant	ADJ
fbem-28212	49	40	system	system	NOUN
fbem-28212	49	41	abroad	abroad	ADV
fbem-28212	49	42	.	.	PUNCT
fbem-28212	50	1	3.2	3.2	NUM
fbem-28212	50	2	.	.	PUNCT
fbem-28212	51	1	research	research	NOUN
fbem-28212	51	2	hypothesis	hypothesis	NOUN
fbem-28212	51	3	numerous	numerous	ADJ
fbem-28212	51	4	academics	academic	NOUN
fbem-28212	51	5	possess	possess	VERB
fbem-28212	51	6	an	an	DET
fbem-28212	51	7	initial	initial	ADJ
fbem-28212	51	8	evaluation	evaluation	NOUN
fbem-28212	51	9	of	of	ADP
fbem-28212	51	10	the	the	DET
fbem-28212	51	11	current	current	ADJ
fbem-28212	51	12	state	state	NOUN
fbem-28212	51	13	and	and	CCONJ
fbem-28212	51	14	significance	significance	NOUN
fbem-28212	51	15	of	of	ADP
fbem-28212	51	16	research	research	NOUN
fbem-28212	51	17	and	and	CCONJ
fbem-28212	51	18	development	development	NOUN
fbem-28212	51	19	information	information	NOUN
fbem-28212	51	20	disclosure	disclosure	NOUN
fbem-28212	51	21	,	,	PUNCT
fbem-28212	51	22	as	as	ADV
fbem-28212	51	23	well	well	ADV
fbem-28212	51	24	as	as	ADP
fbem-28212	51	25	an	an	DET
fbem-28212	51	26	empirical	empirical	ADJ
fbem-28212	51	27	foundation	foundation	NOUN
fbem-28212	51	28	for	for	ADP
fbem-28212	51	29	investigating	investigate	VERB
fbem-28212	51	30	the	the	DET
fbem-28212	51	31	influence	influence	NOUN
fbem-28212	51	32	of	of	ADP
fbem-28212	51	33	diverse	diverse	ADJ
fbem-28212	51	34	forms	form	NOUN
fbem-28212	51	35	of	of	ADP
fbem-28212	51	36	information	information	NOUN
fbem-28212	51	37	disclosure	disclosure	NOUN
fbem-28212	51	38	on	on	ADP
fbem-28212	51	39	audit	audit	NOUN
fbem-28212	51	40	quality	quality	NOUN
fbem-28212	51	41	.	.	PUNCT
fbem-28212	52	1	however	however	ADV
fbem-28212	52	2	,	,	PUNCT
fbem-28212	52	3	some	some	DET
fbem-28212	52	4	problems	problem	NOUN
fbem-28212	52	5	have	have	AUX
fbem-28212	52	6	not	not	PART
fbem-28212	52	7	been	be	AUX
fbem-28212	52	8	solved	solve	VERB
fbem-28212	52	9	:	:	PUNCT
fbem-28212	52	10	1	1	X
fbem-28212	52	11	.	.	X
fbem-28212	52	12	r	r	NOUN
fbem-28212	52	13	&	&	CCONJ
fbem-28212	52	14	d	d	PROPN
fbem-28212	52	15	information	information	NOUN
fbem-28212	52	16	disclosure	disclosure	NOUN
fbem-28212	52	17	as	as	ADP
fbem-28212	52	18	an	an	DET
fbem-28212	52	19	important	important	ADJ
fbem-28212	52	20	part	part	NOUN
fbem-28212	52	21	of	of	ADP
fbem-28212	52	22	corporate	corporate	ADJ
fbem-28212	52	23	information	information	NOUN
fbem-28212	52	24	disclosure	disclosure	NOUN
fbem-28212	52	25	,	,	PUNCT
fbem-28212	52	26	whether	whether	SCONJ
fbem-28212	52	27	there	there	PRON
fbem-28212	52	28	will	will	AUX
fbem-28212	52	29	be	be	AUX
fbem-28212	52	30	a	a	DET
fbem-28212	52	31	positive	positive	ADJ
fbem-28212	52	32	relationship	relationship	NOUN
fbem-28212	52	33	with	with	ADP
fbem-28212	52	34	audit	audit	NOUN
fbem-28212	52	35	quality	quality	NOUN
fbem-28212	52	36	.	.	PUNCT
fbem-28212	53	1	2	2	X
fbem-28212	53	2	.	.	X
fbem-28212	53	3	because	because	SCONJ
fbem-28212	53	4	the	the	DET
fbem-28212	53	5	disclosure	disclosure	NOUN
fbem-28212	53	6	of	of	ADP
fbem-28212	53	7	r	r	NOUN
fbem-28212	53	8	&	&	CCONJ
fbem-28212	53	9	d	d	PROPN
fbem-28212	53	10	information	information	NOUN
fbem-28212	53	11	involves	involve	VERB
fbem-28212	53	12	trade	trade	NOUN
fbem-28212	53	13	secrets	secret	NOUN
fbem-28212	53	14	and	and	CCONJ
fbem-28212	53	15	its	its	PRON
fbem-28212	53	16	own	own	ADJ
fbem-28212	53	17	complexity	complexity	NOUN
fbem-28212	53	18	,	,	PUNCT
fbem-28212	53	19	whether	whether	SCONJ
fbem-28212	53	20	the	the	DET
fbem-28212	53	21	improvement	improvement	NOUN
fbem-28212	53	22	of	of	ADP
fbem-28212	53	23	the	the	DET
fbem-28212	53	24	quality	quality	NOUN
fbem-28212	53	25	of	of	ADP
fbem-28212	53	26	r	r	NOUN
fbem-28212	53	27	&	&	CCONJ
fbem-28212	53	28	d	d	NOUN
fbem-28212	53	29	information	information	NOUN
fbem-28212	53	30	disclosure	disclosure	NOUN
fbem-28212	53	31	will	will	AUX
fbem-28212	53	32	have	have	VERB
fbem-28212	53	33	a	a	DET
fbem-28212	53	34	negative	negative	ADJ
fbem-28212	53	35	relationship	relationship	NOUN
fbem-28212	53	36	with	with	ADP
fbem-28212	53	37	the	the	DET
fbem-28212	53	38	audit	audit	NOUN
fbem-28212	53	39	quality	quality	NOUN
fbem-28212	53	40	.	.	PUNCT
fbem-28212	54	1	currently	currently	ADV
fbem-28212	54	2	,	,	PUNCT
fbem-28212	54	3	the	the	DET
fbem-28212	54	4	pertinent	pertinent	ADJ
fbem-28212	54	5	rules	rule	NOUN
fbem-28212	54	6	governing	govern	VERB
fbem-28212	54	7	the	the	DET
fbem-28212	54	8	disclosure	disclosure	NOUN
fbem-28212	54	9	of	of	ADP
fbem-28212	54	10	r	r	NOUN
fbem-28212	54	11	&	&	CCONJ
fbem-28212	54	12	d	d	PROPN
fbem-28212	54	13	information	information	NOUN
fbem-28212	54	14	are	be	AUX
fbem-28212	54	15	incomplete	incomplete	ADJ
fbem-28212	54	16	and	and	CCONJ
fbem-28212	54	17	imperfect	imperfect	ADJ
fbem-28212	54	18	.	.	PUNCT
fbem-28212	55	1	however	however	ADV
fbem-28212	55	2	,	,	PUNCT
fbem-28212	55	3	the	the	DET
fbem-28212	55	4	extent	extent	NOUN
fbem-28212	55	5	of	of	ADP
fbem-28212	55	6	internal	internal	ADJ
fbem-28212	55	7	control	control	NOUN
fbem-28212	55	8	may	may	AUX
fbem-28212	55	9	influence	influence	VERB
fbem-28212	55	10	audit	audit	NOUN
fbem-28212	55	11	quality	quality	NOUN
fbem-28212	55	12	to	to	ADP
fbem-28212	55	13	some	some	DET
fbem-28212	55	14	degree	degree	NOUN
fbem-28212	55	15	,	,	PUNCT
fbem-28212	55	16	raising	raise	VERB
fbem-28212	55	17	the	the	DET
fbem-28212	55	18	question	question	NOUN
fbem-28212	55	19	of	of	ADP
fbem-28212	55	20	whether	whether	SCONJ
fbem-28212	55	21	internal	internal	ADJ
fbem-28212	55	22	control	control	NOUN
fbem-28212	55	23	can	can	AUX
fbem-28212	55	24	serve	serve	VERB
fbem-28212	55	25	as	as	ADP
fbem-28212	55	26	a	a	DET
fbem-28212	55	27	moderating	moderate	VERB
fbem-28212	55	28	factor	factor	NOUN
fbem-28212	55	29	to	to	PART
fbem-28212	55	30	enhance	enhance	VERB
fbem-28212	55	31	r	r	NOUN
fbem-28212	55	32	&	&	CCONJ
fbem-28212	55	33	d	d	PROPN
fbem-28212	55	34	information	information	NOUN
fbem-28212	55	35	disclosure	disclosure	NOUN
fbem-28212	55	36	quality	quality	NOUN
fbem-28212	55	37	,	,	PUNCT
fbem-28212	55	38	thereby	thereby	ADV
fbem-28212	55	39	impacting	impact	VERB
fbem-28212	55	40	audit	audit	NOUN
fbem-28212	55	41	quality	quality	NOUN
fbem-28212	55	42	to	to	ADP
fbem-28212	55	43	some	some	DET
fbem-28212	55	44	degree	degree	NOUN
fbem-28212	55	45	.	.	PUNCT
fbem-28212	56	1	pursuing	pursue	VERB
fbem-28212	56	2	this	this	DET
fbem-28212	56	3	objective	objective	NOUN
fbem-28212	56	4	,	,	PUNCT
fbem-28212	56	5	the	the	DET
fbem-28212	56	6	paper	paper	NOUN
fbem-28212	56	7	posits	posit	VERB
fbem-28212	56	8	the	the	DET
fbem-28212	56	9	subsequent	subsequent	ADJ
fbem-28212	56	10	presumptions	presumption	NOUN
fbem-28212	56	11	:	:	PUNCT
fbem-28212	56	12	a	a	DET
fbem-28212	56	13	positive	positive	ADJ
fbem-28212	56	14	correlation	correlation	NOUN
fbem-28212	56	15	exists	exist	VERB
fbem-28212	56	16	between	between	ADP
fbem-28212	56	17	the	the	DET
fbem-28212	56	18	disclosure	disclosure	NOUN
fbem-28212	56	19	of	of	ADP
fbem-28212	56	20	r	r	NOUN
fbem-28212	56	21	&	&	CCONJ
fbem-28212	56	22	d	d	NOUN
fbem-28212	56	23	information	information	NOUN
fbem-28212	56	24	and	and	CCONJ
fbem-28212	56	25	the	the	DET
fbem-28212	56	26	quality	quality	NOUN
fbem-28212	56	27	of	of	ADP
fbem-28212	56	28	audits	audits	NOUN
fbem-28212	56	29	.	.	PUNCT
fbem-28212	57	1	enhancing	enhance	VERB
fbem-28212	57	2	the	the	DET
fbem-28212	57	3	quality	quality	NOUN
fbem-28212	57	4	of	of	ADP
fbem-28212	57	5	r	r	NOUN
fbem-28212	57	6	&	&	CCONJ
fbem-28212	57	7	d	d	PROPN
fbem-28212	57	8	information	information	NOUN
fbem-28212	57	9	disclosure	disclosure	NOUN
fbem-28212	57	10	inversely	inversely	ADV
fbem-28212	57	11	correlates	correlate	VERB
fbem-28212	57	12	with	with	ADP
fbem-28212	57	13	the	the	DET
fbem-28212	57	14	quality	quality	NOUN
fbem-28212	57	15	of	of	ADP
fbem-28212	57	16	audits	audits	NOUN
fbem-28212	57	17	.	.	PUNCT
fbem-28212	58	1	a	a	DET
fbem-28212	58	2	greater	great	ADJ
fbem-28212	58	3	internal	internal	ADJ
fbem-28212	58	4	control	control	NOUN
fbem-28212	58	5	information	information	NOUN
fbem-28212	58	6	disclosure	disclosure	NOUN
fbem-28212	58	7	index	index	NOUN
fbem-28212	58	8	correlates	correlate	VERB
fbem-28212	58	9	with	with	ADP
fbem-28212	58	10	enhanced	enhanced	ADJ
fbem-28212	58	11	audit	audit	NOUN
fbem-28212	58	12	quality	quality	NOUN
fbem-28212	58	13	.	.	PUNCT
fbem-28212	59	1	3.3	3.3	NUM
fbem-28212	59	2	.	.	PUNCT
fbem-28212	60	1	model	model	NOUN
fbem-28212	60	2	construction	construction	NOUN
fbem-28212	60	3	to	to	PART
fbem-28212	60	4	examine	examine	VERB
fbem-28212	60	5	the	the	DET
fbem-28212	60	6	link	link	NOUN
fbem-28212	60	7	between	between	ADP
fbem-28212	60	8	r	r	PROPN
fbem-28212	60	9	&	&	CCONJ
fbem-28212	60	10	d	d	PROPN
fbem-28212	60	11	information	information	NOUN
fbem-28212	60	12	disclosure	disclosure	NOUN
fbem-28212	60	13	and	and	CCONJ
fbem-28212	60	14	the	the	DET
fbem-28212	60	15	quality	quality	NOUN
fbem-28212	60	16	of	of	ADP
fbem-28212	60	17	audits	audits	NOUN
fbem-28212	60	18	,	,	PUNCT
fbem-28212	60	19	spss	spss	PROPN
fbem-28212	60	20	statistical	statistical	ADJ
fbem-28212	60	21	software	software	NOUN
fbem-28212	60	22	is	be	AUX
fbem-28212	60	23	employed	employ	VERB
fbem-28212	60	24	for	for	ADP
fbem-28212	60	25	analyzing	analyze	VERB
fbem-28212	60	26	the	the	DET
fbem-28212	60	27	sample	sample	NOUN
fbem-28212	60	28	data	datum	NOUN
fbem-28212	60	29	:	:	PUNCT
fbem-28212	60	30			VERB
fbem-28212	60	31	+	+	PROPN
fbem-28212	61	1	+	+	ADJ
fbem-28212	61	2	+	+	ADJ
fbem-28212	61	3	+	+	ADJ
fbem-28212	61	4	=	=	ADJ
fbem-28212	61	5	controlmvaq	controlmvaq	VERB
fbem-28212	61	6	210	210	NUM
fbem-28212	61	7	d_disc&r	d_disc&r	PRON
fbem-28212	61	8	(	(	PUNCT
fbem-28212	61	9	1	1	NUM
fbem-28212	61	10	)	)	PUNCT
fbem-28212	61	11	to	to	PART
fbem-28212	61	12	evaluate	evaluate	VERB
fbem-28212	61	13	internal	internal	ADJ
fbem-28212	61	14	control	control	NOUN
fbem-28212	61	15	's	's	PART
fbem-28212	61	16	moderating	moderate	VERB
fbem-28212	61	17	influence	influence	NOUN
fbem-28212	61	18	between	between	ADP
fbem-28212	61	19	r	r	NOUN
fbem-28212	61	20	&	&	CCONJ
fbem-28212	61	21	d	d	PROPN
fbem-28212	61	22	information	information	NOUN
fbem-28212	61	23	disclosure	disclosure	NOUN
fbem-28212	61	24	and	and	CCONJ
fbem-28212	61	25	audit	audit	NOUN
fbem-28212	61	26	quality	quality	NOUN
fbem-28212	61	27	,	,	PUNCT
fbem-28212	61	28	the	the	DET
fbem-28212	61	29	model	model	NOUN
fbem-28212	61	30	is	be	AUX
fbem-28212	61	31	constructed	construct	VERB
fbem-28212	61	32	as	as	ADP
fbem-28212	61	33	formula	formula	NOUN
fbem-28212	61	34	(	(	PUNCT
fbem-28212	61	35	2	2	NUM
fbem-28212	61	36	):	):	PUNCT
fbem-28212	61	37			NOUN
fbem-28212	61	38	+	+	PROPN
fbem-28212	61	39	+	+	ADJ
fbem-28212	61	40	+++=	+++=	NOUN
fbem-28212	61	41	controlaq	controlaq	ADJ
fbem-28212	61	42	d_disc&ricd_disc&ric	d_disc&ricd_disc&ric	ADJ
fbem-28212	61	43	3210	3210	NUM
fbem-28212	61	44	(	(	PUNCT
fbem-28212	61	45	2	2	NUM
fbem-28212	61	46	)	)	PUNCT
fbem-28212	61	47	model	model	NOUN
fbem-28212	61	48	variables	variable	NOUN
fbem-28212	61	49	are	be	AUX
fbem-28212	61	50	shown	show	VERB
fbem-28212	61	51	in	in	ADP
fbem-28212	61	52	table	table	NOUN
fbem-28212	61	53	1	1	NUM
fbem-28212	61	54	:	:	SYM
fbem-28212	61	55	3	3	NUM
fbem-28212	61	56	table	table	NOUN
fbem-28212	61	57	1	1	NUM
fbem-28212	61	58	.	.	PUNCT
fbem-28212	61	59	summary	summary	NOUN
fbem-28212	61	60	of	of	ADP
fbem-28212	61	61	model	model	NOUN
fbem-28212	61	62	variables	variable	NOUN
fbem-28212	61	63	control	control	VERB
fbem-28212	61	64	variables	variable	VERB
fbem-28212	61	65	profitability	profitability	NOUN
fbem-28212	61	66	roa	roa	PROPN
fbem-28212	61	67	debt	debt	NOUN
fbem-28212	61	68	levels	level	NOUN
fbem-28212	61	69	lev	lev	NOUN
fbem-28212	61	70	ownership	ownership	NOUN
fbem-28212	61	71	concentration	concentration	NOUN
fbem-28212	61	72	dcsr	dcsr	NOUN
fbem-28212	61	73	interpreted	interpret	VERB
fbem-28212	61	74	variables	variable	NOUN
fbem-28212	61	75	audit	audit	NOUN
fbem-28212	61	76	quality	quality	NOUN
fbem-28212	61	77	aq	aq	X
fbem-28212	61	78	explanatory	explanatory	ADJ
fbem-28212	61	79	variables	variable	NOUN
fbem-28212	61	80	internal	internal	ADJ
fbem-28212	61	81	control	control	PROPN
fbem-28212	61	82	index	index	PROPN
fbem-28212	61	83	ic	ic	PROPN
fbem-28212	61	84	internal	internal	PROPN
fbem-28212	61	85	control	control	PROPN
fbem-28212	61	86	information	information	PROPN
fbem-28212	61	87	disclosure	disclosure	NOUN
fbem-28212	61	88	index	index	NOUN
fbem-28212	61	89	icdi	icdi	NOUN
fbem-28212	61	90	r	r	NOUN
fbem-28212	61	91	&	&	CCONJ
fbem-28212	61	92	d	d	PROPN
fbem-28212	61	93	disclosure	disclosure	NOUN
fbem-28212	61	94	r&d	r&d	NOUN
fbem-28212	61	95	disc	disc	NOUN
fbem-28212	61	96	disclosure	disclosure	NOUN
fbem-28212	61	97	of	of	ADP
fbem-28212	61	98	internal	internal	ADJ
fbem-28212	61	99	control	control	NOUN
fbem-28212	61	100	deficiencies	deficiency	NOUN
fbem-28212	61	101	dd	dd	NOUN
fbem-28212	61	102	audit	audit	NOUN
fbem-28212	61	103	quality	quality	NOUN
fbem-28212	61	104	,	,	PUNCT
fbem-28212	61	105	known	know	VERB
fbem-28212	61	106	as	as	ADP
fbem-28212	61	107	aq	aq	NOUN
fbem-28212	61	108	,	,	PUNCT
fbem-28212	61	109	serves	serve	VERB
fbem-28212	61	110	as	as	ADP
fbem-28212	61	111	the	the	DET
fbem-28212	61	112	dependent	dependent	ADJ
fbem-28212	61	113	variable	variable	NOUN
fbem-28212	61	114	,	,	PUNCT
fbem-28212	61	115	while	while	SCONJ
fbem-28212	61	116	the	the	DET
fbem-28212	61	117	icdi	icdi	NOUN
fbem-28212	61	118	,	,	PUNCT
fbem-28212	61	119	or	or	CCONJ
fbem-28212	61	120	internal	internal	ADJ
fbem-28212	61	121	control	control	NOUN
fbem-28212	61	122	information	information	PROPN
fbem-28212	61	123	disclosure	disclosure	PROPN
fbem-28212	61	124	index	index	NOUN
fbem-28212	61	125	,	,	PUNCT
fbem-28212	61	126	originates	originate	NOUN
fbem-28212	61	127	from	from	ADP
fbem-28212	61	128	the	the	DET
fbem-28212	61	129	shenzhen	shenzhen	PROPN
fbem-28212	61	130	-	-	PUNCT
fbem-28212	61	131	listed	list	VERB
fbem-28212	61	132	businesses	business	NOUN
fbem-28212	61	133	'	'	PART
fbem-28212	61	134	internal	internal	ADJ
fbem-28212	61	135	control	control	NOUN
fbem-28212	61	136	information	information	NOUN
fbem-28212	61	137	database	database	NOUN
fbem-28212	61	138	.	.	PUNCT
fbem-28212	62	1	lev	lev	NOUN
fbem-28212	62	2	represents	represent	VERB
fbem-28212	62	3	the	the	DET
fbem-28212	62	4	proportion	proportion	NOUN
fbem-28212	62	5	of	of	ADP
fbem-28212	62	6	overall	overall	ADJ
fbem-28212	62	7	assets	asset	NOUN
fbem-28212	62	8	to	to	ADP
fbem-28212	62	9	liabilities	liability	NOUN
fbem-28212	62	10	,	,	PUNCT
fbem-28212	62	11	while	while	SCONJ
fbem-28212	62	12	dcsr	dcsr	NOUN
fbem-28212	62	13	indicates	indicate	VERB
fbem-28212	62	14	the	the	DET
fbem-28212	62	15	level	level	NOUN
fbem-28212	62	16	of	of	ADP
fbem-28212	62	17	equity	equity	NOUN
fbem-28212	62	18	concentration	concentration	NOUN
fbem-28212	62	19	.	.	PUNCT
fbem-28212	63	1	4	4	X
fbem-28212	63	2	.	.	X
fbem-28212	63	3	empirical	empirical	ADJ
fbem-28212	63	4	research	research	NOUN
fbem-28212	63	5	4.1	4.1	NUM
fbem-28212	63	6	.	.	PUNCT
fbem-28212	64	1	sample	sample	NOUN
fbem-28212	64	2	selection	selection	NOUN
fbem-28212	64	3	considering	consider	VERB
fbem-28212	64	4	the	the	DET
fbem-28212	64	5	uniformity	uniformity	NOUN
fbem-28212	64	6	and	and	CCONJ
fbem-28212	64	7	comparability	comparability	NOUN
fbem-28212	64	8	of	of	ADP
fbem-28212	64	9	the	the	DET
fbem-28212	64	10	sample	sample	NOUN
fbem-28212	64	11	data	datum	NOUN
fbem-28212	64	12	,	,	PUNCT
fbem-28212	64	13	the	the	DET
fbem-28212	64	14	internal	internal	PROPN
fbem-28212	64	15	control	control	NOUN
fbem-28212	64	16	information	information	NOUN
fbem-28212	64	17	disclosed	disclose	VERB
fbem-28212	64	18	in	in	ADP
fbem-28212	64	19	the	the	DET
fbem-28212	64	20	sample	sample	NOUN
fbem-28212	64	21	selected	select	VERB
fbem-28212	64	22	2020	2020	NUM
fbem-28212	64	23	-	-	SYM
fbem-28212	64	24	2023	2023	NUM
fbem-28212	64	25	data	datum	NOUN
fbem-28212	64	26	.	.	PUNCT
fbem-28212	65	1	because	because	SCONJ
fbem-28212	65	2	the	the	DET
fbem-28212	65	3	disclosure	disclosure	NOUN
fbem-28212	65	4	of	of	ADP
fbem-28212	65	5	internal	internal	ADJ
fbem-28212	65	6	control	control	NOUN
fbem-28212	65	7	information	information	NOUN
fbem-28212	65	8	of	of	ADP
fbem-28212	65	9	financial	financial	ADJ
fbem-28212	65	10	listed	list	VERB
fbem-28212	65	11	companies	company	NOUN
fbem-28212	65	12	is	be	AUX
fbem-28212	65	13	very	very	ADV
fbem-28212	65	14	different	different	ADJ
fbem-28212	65	15	from	from	ADP
fbem-28212	65	16	that	that	PRON
fbem-28212	65	17	of	of	ADP
fbem-28212	65	18	non	non	ADJ
fbem-28212	65	19	-	-	ADJ
fbem-28212	65	20	financial	financial	ADJ
fbem-28212	65	21	listed	list	VERB
fbem-28212	65	22	companies	company	NOUN
fbem-28212	65	23	,	,	PUNCT
fbem-28212	65	24	it	it	PRON
fbem-28212	65	25	has	have	VERB
fbem-28212	65	26	some	some	DET
fbem-28212	65	27	particularity	particularity	NOUN
fbem-28212	65	28	,	,	PUNCT
fbem-28212	65	29	so	so	CCONJ
fbem-28212	65	30	it	it	PRON
fbem-28212	65	31	is	be	AUX
fbem-28212	65	32	excluded	exclude	VERB
fbem-28212	65	33	.	.	PUNCT
fbem-28212	66	1	after	after	ADP
fbem-28212	66	2	eliminating	eliminate	VERB
fbem-28212	66	3	,	,	PUNCT
fbem-28212	66	4	4665	4665	NUM
fbem-28212	66	5	samples	sample	NOUN
fbem-28212	66	6	were	be	AUX
fbem-28212	66	7	obtained	obtain	VERB
fbem-28212	66	8	,	,	PUNCT
fbem-28212	66	9	including	include	VERB
fbem-28212	66	10	108	108	NUM
fbem-28212	66	11	st	st	NOUN
fbem-28212	66	12	samples	sample	NOUN
fbem-28212	66	13	and	and	CCONJ
fbem-28212	66	14	4557	4557	NUM
fbem-28212	66	15	non	non	ADJ
fbem-28212	66	16	-	-	ADJ
fbem-28212	66	17	st	st	ADJ
fbem-28212	66	18	samples	sample	NOUN
fbem-28212	66	19	.	.	PUNCT
fbem-28212	67	1	4.2	4.2	NUM
fbem-28212	67	2	.	.	PUNCT
fbem-28212	68	1	descriptive	descriptive	ADJ
fbem-28212	68	2	statistics	statistic	NOUN
fbem-28212	68	3	all	all	DET
fbem-28212	68	4	the	the	DET
fbem-28212	68	5	sample	sample	NOUN
fbem-28212	68	6	data	datum	NOUN
fbem-28212	68	7	were	be	AUX
fbem-28212	68	8	classified	classify	VERB
fbem-28212	68	9	according	accord	VERB
fbem-28212	68	10	to	to	ADP
fbem-28212	68	11	whether	whether	SCONJ
fbem-28212	68	12	or	or	CCONJ
fbem-28212	68	13	not	not	PART
fbem-28212	68	14	st	st	PROPN
fbem-28212	68	15	was	be	AUX
fbem-28212	68	16	obtained	obtain	VERB
fbem-28212	68	17	in	in	ADP
fbem-28212	68	18	table	table	NOUN
fbem-28212	68	19	2	2	NUM
fbem-28212	68	20	:	:	PUNCT
fbem-28212	68	21	table	table	NOUN
fbem-28212	68	22	2	2	NUM
fbem-28212	68	23	.	.	PUNCT
fbem-28212	68	24	descriptive	descriptive	ADJ
fbem-28212	68	25	analysis	analysis	NOUN
fbem-28212	68	26	variables	variable	NOUN
fbem-28212	68	27	category	category	NOUN
fbem-28212	68	28	minimum	minimum	NOUN
fbem-28212	68	29	maximum	maximum	ADJ
fbem-28212	68	30	mean	mean	NOUN
fbem-28212	68	31	standard	standard	ADJ
fbem-28212	68	32	deviation	deviation	NOUN
fbem-28212	68	33	aq	aq	NOUN
fbem-28212	68	34	st	st	PROPN
fbem-28212	68	35	0	0	NUM
fbem-28212	68	36	1	1	NUM
fbem-28212	68	37	0.6227	0.6227	NUM
fbem-28212	68	38	0.4836	0.4836	NUM
fbem-28212	68	39	n	n	CCONJ
fbem-28212	68	40	-	-	PUNCT
fbem-28212	68	41	st	st	NOUN
fbem-28212	68	42	0	0	NUM
fbem-28212	68	43	1	1	NUM
fbem-28212	68	44	0.8678	0.8678	NUM
fbem-28212	68	45	0.3345	0.3345	NUM
fbem-28212	69	1	icdi	icdi	ADJ
fbem-28212	69	2	st	st	PROPN
fbem-28212	70	1	8.4631	8.4631	NUM
fbem-28212	70	2	48.366	48.366	NUM
fbem-28212	70	3	31.2436	31.2436	NUM
fbem-28212	70	4	8.8965	8.8965	NUM
fbem-28212	70	5	n	n	CCONJ
fbem-28212	70	6	-	-	PUNCT
fbem-28212	70	7	st	st	PROPN
fbem-28212	70	8	3.3686	3.3686	NUM
fbem-28212	70	9	53.469	53.469	NUM
fbem-28212	70	10	36.3428	36.3428	NUM
fbem-28212	70	11	6.4821	6.4821	NUM
fbem-28212	70	12	roa	roa	NOUN
fbem-28212	70	13	st	st	PROPN
fbem-28212	70	14	0.3553	0.3553	NUM
fbem-28212	70	15	29.8554	29.8554	NUM
fbem-28212	70	16	1.4662	1.4662	NUM
fbem-28212	70	17	7.8649	7.8649	NUM
fbem-28212	70	18	n	n	CCONJ
fbem-28212	70	19	-	-	PUNCT
fbem-28212	70	20	st	st	NOUN
fbem-28212	70	21	0.4467	0.4467	NUM
fbem-28212	70	22	35.3168	35.3168	NUM
fbem-28212	71	1	2.3546	2.3546	NUM
fbem-28212	71	2	10.5587	10.5587	NUM
fbem-28212	71	3	lev	lev	PROPN
fbem-28212	71	4	st	st	PROPN
fbem-28212	71	5	0.0153	0.0153	NUM
fbem-28212	71	6	63.9706	63.9706	NUM
fbem-28212	72	1	1.1683	1.1683	NUM
fbem-28212	72	2	5.8085	5.8085	NUM
fbem-28212	72	3	n	n	CCONJ
fbem-28212	72	4	-	-	PUNCT
fbem-28212	72	5	st	st	PROPN
fbem-28212	72	6	0.0079	0.0079	NUM
fbem-28212	72	7	8.6107	8.6107	NUM
fbem-28212	72	8	0.4357	0.4357	NUM
fbem-28212	72	9	0.2581	0.2581	NUM
fbem-28212	72	10	dcsr	dcsr	NOUN
fbem-28212	72	11	st	st	PROPN
fbem-28212	72	12	4.0478	4.0478	NUM
fbem-28212	72	13	71.4688	71.4688	NUM
fbem-28212	72	14	31.8294	31.8294	NUM
fbem-28212	72	15	16.1845	16.1845	NUM
fbem-28212	72	16	n	n	CCONJ
fbem-28212	72	17	-	-	PUNCT
fbem-28212	72	18	st	st	PROPN
fbem-28212	72	19	2.2188	2.2188	NUM
fbem-28212	72	20	92.8246	92.8246	NUM
fbem-28212	72	21	36.2156	36.2156	NUM
fbem-28212	72	22	15.5521	15.5521	NUM
fbem-28212	72	23	r	r	NOUN
fbem-28212	72	24	&	&	CCONJ
fbem-28212	72	25	d	d	PROPN
fbem-28212	72	26	disc	disc	NOUN
fbem-28212	72	27	st	st	PROPN
fbem-28212	72	28	7.5438	7.5438	NUM
fbem-28212	72	29	32.1421	32.1421	NUM
fbem-28212	72	30	22.3238	22.3238	NUM
fbem-28212	72	31	7.4875	7.4875	NUM
fbem-28212	72	32	n	n	CCONJ
fbem-28212	72	33	-	-	PUNCT
fbem-28212	72	34	st	st	NOUN
fbem-28212	72	35	3.4322	3.4322	NUM
fbem-28212	72	36	45.7338	45.7338	NUM
fbem-28212	72	37	26.4578	26.4578	NUM
fbem-28212	72	38	5.2565	5.2565	NUM
fbem-28212	72	39	the	the	DET
fbem-28212	72	40	average	average	ADJ
fbem-28212	72	41	value	value	NOUN
fbem-28212	72	42	of	of	ADP
fbem-28212	72	43	audit	audit	NOUN
fbem-28212	72	44	quality	quality	NOUN
fbem-28212	72	45	of	of	ADP
fbem-28212	72	46	st	st	PROPN
fbem-28212	72	47	company	company	NOUN
fbem-28212	72	48	is	be	AUX
fbem-28212	72	49	less	less	ADJ
fbem-28212	72	50	than	than	ADP
fbem-28212	72	51	non	non	ADJ
fbem-28212	72	52	-	-	PROPN
fbem-28212	72	53	st	st	PROPN
fbem-28212	72	54	,	,	PUNCT
fbem-28212	72	55	the	the	DET
fbem-28212	72	56	standard	standard	ADJ
fbem-28212	72	57	deviation	deviation	NOUN
fbem-28212	72	58	is	be	AUX
fbem-28212	72	59	more	more	ADJ
fbem-28212	72	60	than	than	ADP
fbem-28212	72	61	non	non	ADJ
fbem-28212	72	62	-	-	PROPN
fbem-28212	72	63	st	st	ADJ
fbem-28212	72	64	,	,	PUNCT
fbem-28212	72	65	but	but	CCONJ
fbem-28212	72	66	the	the	DET
fbem-28212	72	67	result	result	NOUN
fbem-28212	72	68	of	of	ADP
fbem-28212	72	69	audit	audit	NOUN
fbem-28212	72	70	quality	quality	NOUN
fbem-28212	72	71	is	be	AUX
fbem-28212	72	72	more	more	ADJ
fbem-28212	72	73	than	than	ADP
fbem-28212	72	74	0.5	0.5	NUM
fbem-28212	72	75	,	,	PUNCT
fbem-28212	72	76	which	which	PRON
fbem-28212	72	77	indicates	indicate	VERB
fbem-28212	72	78	that	that	SCONJ
fbem-28212	72	79	the	the	DET
fbem-28212	72	80	audit	audit	NOUN
fbem-28212	72	81	quality	quality	NOUN
fbem-28212	72	82	of	of	ADP
fbem-28212	72	83	the	the	DET
fbem-28212	72	84	whole	whole	ADJ
fbem-28212	72	85	capital	capital	NOUN
fbem-28212	72	86	market	market	NOUN
fbem-28212	72	87	is	be	AUX
fbem-28212	72	88	better	well	ADJ
fbem-28212	72	89	.	.	PUNCT
fbem-28212	73	1	the	the	DET
fbem-28212	73	2	disclosure	disclosure	NOUN
fbem-28212	73	3	index	index	NOUN
fbem-28212	73	4	of	of	ADP
fbem-28212	73	5	internal	internal	ADJ
fbem-28212	73	6	control	control	NOUN
fbem-28212	73	7	information	information	NOUN
fbem-28212	73	8	for	for	ADP
fbem-28212	73	9	st	st	PROPN
fbem-28212	73	10	companies	company	NOUN
fbem-28212	73	11	is	be	AUX
fbem-28212	73	12	lower	low	ADJ
fbem-28212	73	13	than	than	ADP
fbem-28212	73	14	the	the	DET
fbem-28212	73	15	average	average	NOUN
fbem-28212	73	16	for	for	ADP
fbem-28212	73	17	non	non	ADJ
fbem-28212	73	18	-	-	ADJ
fbem-28212	73	19	st	st	ADJ
fbem-28212	73	20	companies	company	NOUN
fbem-28212	73	21	,	,	PUNCT
fbem-28212	73	22	indicating	indicate	VERB
fbem-28212	73	23	that	that	SCONJ
fbem-28212	73	24	the	the	DET
fbem-28212	73	25	quality	quality	NOUN
fbem-28212	73	26	of	of	ADP
fbem-28212	73	27	internal	internal	ADJ
fbem-28212	73	28	control	control	NOUN
fbem-28212	73	29	information	information	NOUN
fbem-28212	73	30	disclosure	disclosure	NOUN
fbem-28212	73	31	is	be	AUX
fbem-28212	73	32	lower	low	ADJ
fbem-28212	73	33	for	for	ADP
fbem-28212	73	34	st	st	PROPN
fbem-28212	73	35	companies	company	NOUN
fbem-28212	73	36	than	than	ADP
fbem-28212	73	37	for	for	ADP
fbem-28212	73	38	non	non	ADJ
fbem-28212	73	39	-	-	ADJ
fbem-28212	73	40	st	st	ADJ
fbem-28212	73	41	companies	company	NOUN
fbem-28212	73	42	.	.	PUNCT
fbem-28212	74	1	this	this	PRON
fbem-28212	74	2	could	could	AUX
fbem-28212	74	3	be	be	AUX
fbem-28212	74	4	due	due	ADJ
fbem-28212	74	5	to	to	ADP
fbem-28212	74	6	internal	internal	ADJ
fbem-28212	74	7	control	control	NOUN
fbem-28212	74	8	defects	defect	NOUN
fbem-28212	74	9	within	within	ADP
fbem-28212	74	10	st	st	PROPN
fbem-28212	74	11	companies	company	NOUN
fbem-28212	74	12	or	or	CCONJ
fbem-28212	74	13	to	to	ADP
fbem-28212	74	14	the	the	DET
fbem-28212	74	15	relatively	relatively	ADV
fbem-28212	74	16	low	low	ADJ
fbem-28212	74	17	scores	score	NOUN
fbem-28212	74	18	of	of	ADP
fbem-28212	74	19	its	its	PRON
fbem-28212	74	20	internal	internal	ADJ
fbem-28212	74	21	control	control	NOUN
fbem-28212	74	22	factors	factor	NOUN
fbem-28212	74	23	.	.	PUNCT
fbem-28212	75	1	irrespective	irrespective	ADV
fbem-28212	75	2	of	of	ADP
fbem-28212	75	3	the	the	DET
fbem-28212	75	4	underlying	underlie	VERB
fbem-28212	75	5	reasons	reason	NOUN
fbem-28212	75	6	,	,	PUNCT
fbem-28212	75	7	st	st	PROPN
fbem-28212	75	8	companies	company	NOUN
fbem-28212	75	9	exhibit	exhibit	VERB
fbem-28212	75	10	a	a	DET
fbem-28212	75	11	lower	low	ADJ
fbem-28212	75	12	average	average	ADJ
fbem-28212	75	13	internal	internal	ADJ
fbem-28212	75	14	control	control	NOUN
fbem-28212	75	15	information	information	PROPN
fbem-28212	75	16	disclosure	disclosure	NOUN
fbem-28212	75	17	index	index	NOUN
fbem-28212	75	18	compared	compare	VERB
fbem-28212	75	19	to	to	ADP
fbem-28212	75	20	non	non	ADJ
fbem-28212	75	21	-	-	ADJ
fbem-28212	75	22	st	st	ADJ
fbem-28212	75	23	companies	company	NOUN
fbem-28212	75	24	.	.	PUNCT
fbem-28212	76	1	in	in	ADP
fbem-28212	76	2	contrast	contrast	NOUN
fbem-28212	76	3	to	to	ADP
fbem-28212	76	4	a	a	DET
fbem-28212	76	5	non	non	ADJ
fbem-28212	76	6	-	-	ADJ
fbem-28212	76	7	st	st	ADJ
fbem-28212	76	8	entity	entity	PROPN
fbem-28212	76	9	,	,	PUNCT
fbem-28212	76	10	st	st	PROPN
fbem-28212	76	11	.	.	PROPN
fbem-28212	76	12	company	company	PROPN
fbem-28212	76	13	exhibits	exhibit	VERB
fbem-28212	76	14	a	a	DET
fbem-28212	76	15	significantly	significantly	ADV
fbem-28212	76	16	higher	high	ADJ
fbem-28212	76	17	ratio	ratio	NOUN
fbem-28212	76	18	of	of	ADP
fbem-28212	76	19	asset	asset	NOUN
fbem-28212	76	20	liability	liability	NOUN
fbem-28212	76	21	and	and	CCONJ
fbem-28212	76	22	a	a	DET
fbem-28212	76	23	reduced	reduced	ADJ
fbem-28212	76	24	profit	profit	NOUN
fbem-28212	76	25	margin	margin	NOUN
fbem-28212	76	26	.	.	PUNCT
fbem-28212	77	1	the	the	DET
fbem-28212	77	2	disclosure	disclosure	NOUN
fbem-28212	77	3	of	of	ADP
fbem-28212	77	4	r	r	NOUN
fbem-28212	77	5	&	&	CCONJ
fbem-28212	77	6	d	d	PROPN
fbem-28212	77	7	data	datum	NOUN
fbem-28212	77	8	reveals	reveal	VERB
fbem-28212	77	9	that	that	SCONJ
fbem-28212	77	10	st	st	PROPN
fbem-28212	77	11	companies	company	NOUN
fbem-28212	77	12	hold	hold	VERB
fbem-28212	77	13	an	an	DET
fbem-28212	77	14	average	average	ADJ
fbem-28212	77	15	value	value	NOUN
fbem-28212	77	16	lower	low	ADJ
fbem-28212	77	17	than	than	ADP
fbem-28212	77	18	non	non	ADJ
fbem-28212	77	19	-	-	ADJ
fbem-28212	77	20	st	st	ADJ
fbem-28212	77	21	companies	company	NOUN
fbem-28212	77	22	,	,	PUNCT
fbem-28212	77	23	suggesting	suggest	VERB
fbem-28212	77	24	a	a	DET
fbem-28212	77	25	substandard	substandard	ADJ
fbem-28212	77	26	quality	quality	NOUN
fbem-28212	77	27	of	of	ADP
fbem-28212	77	28	r	r	NOUN
fbem-28212	77	29	&	&	CCONJ
fbem-28212	77	30	d	d	ADV
fbem-28212	77	31	-	-	PUNCT
fbem-28212	77	32	related	relate	VERB
fbem-28212	77	33	data	datum	NOUN
fbem-28212	77	34	for	for	ADP
fbem-28212	77	35	st	st	PROPN
fbem-28212	77	36	companies	company	NOUN
fbem-28212	77	37	.	.	PUNCT
fbem-28212	78	1	4.3	4.3	NUM
fbem-28212	78	2	.	.	PUNCT
fbem-28212	79	1	regression	regression	VERB
fbem-28212	79	2	analysis	analysis	NOUN
fbem-28212	79	3	the	the	DET
fbem-28212	79	4	multicollinearity	multicollinearity	NOUN
fbem-28212	79	5	test	test	NOUN
fbem-28212	79	6	is	be	AUX
fbem-28212	79	7	conducted	conduct	VERB
fbem-28212	79	8	on	on	ADP
fbem-28212	79	9	the	the	DET
fbem-28212	79	10	model	model	NOUN
fbem-28212	79	11	's	's	PART
fbem-28212	79	12	variables	variable	NOUN
fbem-28212	79	13	to	to	PART
fbem-28212	79	14	verify	verify	VERB
fbem-28212	79	15	the	the	DET
fbem-28212	79	16	absence	absence	NOUN
fbem-28212	79	17	of	of	ADP
fbem-28212	79	18	multicollinearity	multicollinearity	NOUN
fbem-28212	79	19	within	within	ADP
fbem-28212	79	20	them	they	PRON
fbem-28212	79	21	.	.	PUNCT
fbem-28212	80	1	this	this	DET
fbem-28212	80	2	paper	paper	NOUN
fbem-28212	80	3	first	first	ADV
fbem-28212	80	4	makes	make	VERB
fbem-28212	80	5	a	a	DET
fbem-28212	80	6	regression	regression	NOUN
fbem-28212	80	7	analysis	analysis	NOUN
fbem-28212	80	8	on	on	ADP
fbem-28212	80	9	the	the	DET
fbem-28212	80	10	linear	linear	ADJ
fbem-28212	80	11	relationship	relationship	NOUN
fbem-28212	80	12	of	of	ADP
fbem-28212	80	13	variables	variable	NOUN
fbem-28212	80	14	in	in	ADP
fbem-28212	80	15	non	non	ADJ
fbem-28212	80	16	-	-	ADJ
fbem-28212	80	17	st	st	ADJ
fbem-28212	80	18	companies	company	NOUN
fbem-28212	80	19	,	,	PUNCT
fbem-28212	80	20	as	as	SCONJ
fbem-28212	80	21	shown	show	VERB
fbem-28212	80	22	in	in	ADP
fbem-28212	80	23	table	table	NOUN
fbem-28212	80	24	3	3	NUM
fbem-28212	80	25	:	:	PUNCT
fbem-28212	80	26	table	table	NOUN
fbem-28212	80	27	3	3	NUM
fbem-28212	80	28	.	.	PUNCT
fbem-28212	81	1	linear	linear	ADJ
fbem-28212	81	2	regression	regression	NOUN
fbem-28212	81	3	results	result	NOUN
fbem-28212	81	4	between	between	ADP
fbem-28212	81	5	non	non	ADJ
fbem-28212	81	6	-	-	ADJ
fbem-28212	81	7	st	st	ADJ
fbem-28212	81	8	company	company	NOUN
fbem-28212	81	9	variables	variable	NOUN
fbem-28212	81	10	sum	sum	NOUN
fbem-28212	81	11	of	of	ADP
fbem-28212	81	12	squares	square	NOUN
fbem-28212	81	13	degrees	degree	NOUN
fbem-28212	81	14	of	of	ADP
fbem-28212	81	15	freedom	freedom	NOUN
fbem-28212	81	16	mean	mean	PROPN
fbem-28212	82	1	square	square	PROPN
fbem-28212	82	2	f	f	PROPN
fbem-28212	82	3	significance	significance	NOUN
fbem-28212	82	4	return	return	VERB
fbem-28212	82	5	.596	.596	NUM
fbem-28212	82	6	1	1	NUM
fbem-28212	82	7	.596	.596	NUM
fbem-28212	82	8	21.256	21.256	NUM
fbem-28212	82	9	.	.	PUNCT
fbem-28212	83	1	044b	044b	PROPN
fbem-28212	83	2	residual	residual	ADJ
fbem-28212	83	3	.056	.056	NUM
fbem-28212	83	4	2	2	NUM
fbem-28212	83	5	.028	.028	NUM
fbem-28212	83	6	total	total	NOUN
fbem-28212	83	7	.652	.652	NUM
fbem-28212	83	8	3	3	NUM
fbem-28212	83	9	unstandardized	unstandardized	ADJ
fbem-28212	83	10	coefficients	coefficient	NOUN
fbem-28212	83	11	normalized	normalize	VERB
fbem-28212	83	12	coefficient	coefficient	NOUN
fbem-28212	83	13	t	t	PROPN
fbem-28212	83	14	significance	significance	NOUN
fbem-28212	83	15	b	b	PROPN
fbem-28212	83	16	standard	standard	ADJ
fbem-28212	83	17	error	error	NOUN
fbem-28212	83	18	beta	beta	NOUN
fbem-28212	83	19	constant	constant	ADJ
fbem-28212	83	20	.091	.091	NUM
fbem-28212	83	21	.130	.130	NUM
fbem-28212	83	22	.696	.696	NUM
fbem-28212	83	23	.559	.559	NUM
fbem-28212	83	24	internal	internal	ADJ
fbem-28212	83	25	control	control	NOUN
fbem-28212	83	26	information	information	PROPN
fbem-28212	83	27	disclosure	disclosure	PROPN
fbem-28212	83	28	index	index	NOUN
fbem-28212	83	29	.018	.018	NUM
fbem-28212	83	30	.004	.004	NUM
fbem-28212	83	31	.956	.956	NUM
fbem-28212	83	32	4.610	4.610	NUM
fbem-28212	83	33	.044	.044	NUM
fbem-28212	83	34	enter	enter	VERB
fbem-28212	83	35	beta	beta	NOUN
fbem-28212	83	36	t	t	NOUN
fbem-28212	83	37	significance	significance	NOUN
fbem-28212	83	38	partial	partial	ADJ
fbem-28212	83	39	correlation	correlation	NOUN
fbem-28212	83	40	collinearity	collinearity	NOUN
fbem-28212	83	41	tolerance	tolerance	NOUN
fbem-28212	83	42	profitability	profitability	NOUN
fbem-28212	83	43	-114b	-114b	INTJ
fbem-28212	84	1	-282	-282	PROPN
fbem-28212	84	2	.825	.825	NUM
fbem-28212	84	3	-272	-272	PROPN
fbem-28212	84	4	.489	.489	NUM
fbem-28212	84	5	debt	debt	NOUN
fbem-28212	84	6	levels	level	NOUN
fbem-28212	84	7	-293b	-293b	VERB
fbem-28212	84	8	723	723	NUM
fbem-28212	84	9	.601	.601	NUM
fbem-28212	85	1	-586	-586	PROPN
fbem-28212	85	2	.345	.345	NUM
fbem-28212	85	3	ownership	ownership	NOUN
fbem-28212	85	4	concentration	concentration	NOUN
fbem-28212	85	5	-287b	-287b	PROPN
fbem-28212	85	6	-343	-343	PROPN
fbem-28212	85	7	.789	.789	NUM
fbem-28212	86	1	-325	-325	PROPN
fbem-28212	86	2	.110	.110	NUM
fbem-28212	86	3	r	r	NOUN
fbem-28212	86	4	&	&	CCONJ
fbem-28212	86	5	d	d	PROPN
fbem-28212	86	6	disclosure	disclosure	NOUN
fbem-28212	86	7	1.744b	1.744b	NUM
fbem-28212	86	8	-894	-894	PROPN
fbem-28212	86	9	.536	.536	NUM
fbem-28212	86	10	666	666	NUM
fbem-28212	86	11	.013	.013	NUM
fbem-28212	86	12	4	4	NUM
fbem-28212	86	13	then	then	ADV
fbem-28212	86	14	this	this	DET
fbem-28212	86	15	paper	paper	NOUN
fbem-28212	86	16	explores	explore	VERB
fbem-28212	86	17	the	the	DET
fbem-28212	86	18	linear	linear	ADJ
fbem-28212	86	19	relationship	relationship	NOUN
fbem-28212	86	20	between	between	ADP
fbem-28212	86	21	the	the	DET
fbem-28212	86	22	variables	variable	NOUN
fbem-28212	86	23	of	of	ADP
fbem-28212	86	24	st	st	PROPN
fbem-28212	86	25	company	company	NOUN
fbem-28212	86	26	,	,	PUNCT
fbem-28212	86	27	and	and	CCONJ
fbem-28212	86	28	makes	make	VERB
fbem-28212	86	29	regression	regression	VERB
fbem-28212	86	30	analysis	analysis	NOUN
fbem-28212	86	31	by	by	ADP
fbem-28212	86	32	using	use	VERB
fbem-28212	86	33	spss	spss	ADJ
fbem-28212	86	34	system	system	NOUN
fbem-28212	86	35	,	,	PUNCT
fbem-28212	86	36	and	and	CCONJ
fbem-28212	86	37	gets	get	VERB
fbem-28212	86	38	table	table	NOUN
fbem-28212	86	39	4	4	NUM
fbem-28212	86	40	:	:	PUNCT
fbem-28212	86	41	table	table	NOUN
fbem-28212	86	42	4	4	NUM
fbem-28212	86	43	.	.	PUNCT
fbem-28212	87	1	linear	linear	ADJ
fbem-28212	87	2	regression	regression	NOUN
fbem-28212	87	3	results	result	NOUN
fbem-28212	87	4	between	between	ADP
fbem-28212	87	5	st	st	PROPN
fbem-28212	87	6	company	company	PROPN
fbem-28212	87	7	variables	variable	NOUN
fbem-28212	87	8	sum	sum	NOUN
fbem-28212	87	9	of	of	ADP
fbem-28212	87	10	squares	square	NOUN
fbem-28212	87	11	degrees	degree	NOUN
fbem-28212	87	12	of	of	ADP
fbem-28212	87	13	freedom	freedom	NOUN
fbem-28212	87	14	mean	mean	PROPN
fbem-28212	87	15	square	square	PROPN
fbem-28212	87	16	f	f	PROPN
fbem-28212	87	17	significance	significance	NOUN
fbem-28212	87	18	return	return	NOUN
fbem-28212	87	19	.512	.512	NUM
fbem-28212	87	20	3	3	NUM
fbem-28212	87	21	.171	.171	NUM
fbem-28212	87	22	.	.	PUNCT
fbem-28212	88	1	b	b	X
fbem-28212	88	2	residual	residual	ADJ
fbem-28212	88	3	.000	.000	NUM
fbem-28212	88	4	0	0	NUM
fbem-28212	88	5	.	.	PUNCT
fbem-28212	89	1	total	total	ADJ
fbem-28212	89	2	.512	.512	NUM
fbem-28212	89	3	3	3	NUM
fbem-28212	89	4	unstandardized	unstandardized	ADJ
fbem-28212	89	5	coefficients	coefficient	NOUN
fbem-28212	89	6	normalized	normalize	VERB
fbem-28212	89	7	coefficient	coefficient	NOUN
fbem-28212	89	8	t	t	PROPN
fbem-28212	89	9	significance	significance	NOUN
fbem-28212	89	10	b	b	PROPN
fbem-28212	89	11	standard	standard	ADJ
fbem-28212	89	12	error	error	NOUN
fbem-28212	89	13	beta	beta	NOUN
fbem-28212	89	14	(	(	PUNCT
fbem-28212	89	15	constant	constant	ADJ
fbem-28212	89	16	)	)	PUNCT
fbem-28212	89	17	-244	-244	PROPN
fbem-28212	89	18	.000	.000	NUM
fbem-28212	89	19	.	.	PUNCT
fbem-28212	89	20	.	.	PUNCT
fbem-28212	90	1	debt	debt	NOUN
fbem-28212	90	2	levels	level	NOUN
fbem-28212	90	3	-045	-045	PROPN
fbem-28212	90	4	.000	.000	NUM
fbem-28212	90	5	-3.358	-3.358	NOUN
fbem-28212	90	6	.	.	PUNCT
fbem-28212	90	7	.	.	PUNCT
fbem-28212	91	1	profitability	profitability	NOUN
fbem-28212	91	2	.098	.098	NUM
fbem-28212	91	3	.000	.000	NUM
fbem-28212	91	4	3.239	3.239	NUM
fbem-28212	91	5	.	.	PUNCT
fbem-28212	91	6	.	.	PUNCT
fbem-28212	92	1	internal	internal	ADJ
fbem-28212	92	2	control	control	PROPN
fbem-28212	92	3	information	information	PROPN
fbem-28212	92	4	disclosure	disclosure	NOUN
fbem-28212	92	5	index	index	NOUN
fbem-28212	92	6	.025	.025	NUM
fbem-28212	92	7	.000	.000	NUM
fbem-28212	92	8	1.159	1.159	NUM
fbem-28212	92	9	.	.	PUNCT
fbem-28212	92	10	.	.	PUNCT
fbem-28212	93	1	enter	enter	VERB
fbem-28212	93	2	beta	beta	NOUN
fbem-28212	93	3	t	t	NOUN
fbem-28212	93	4	significance	significance	NOUN
fbem-28212	93	5	partial	partial	ADJ
fbem-28212	93	6	correlation	correlation	NOUN
fbem-28212	93	7	collinearity	collinearity	NOUN
fbem-28212	93	8	tolerance	tolerance	NOUN
fbem-28212	93	9	r	r	NOUN
fbem-28212	93	10	&	&	CCONJ
fbem-28212	93	11	d	d	PROPN
fbem-28212	93	12	disclosure	disclosure	PROPN
fbem-28212	93	13	b	b	PROPN
fbem-28212	93	14	.	.	PUNCT
fbem-28212	93	15	.	.	PUNCT
fbem-28212	94	1	.	.	PUNCT
fbem-28212	95	1	.000	.000	NUM
fbem-28212	95	2	ownership	ownership	NOUN
fbem-28212	95	3	concentration	concentration	NOUN
fbem-28212	95	4	b	b	NOUN
fbem-28212	95	5	.	.	PUNCT
fbem-28212	95	6	.	.	PUNCT
fbem-28212	95	7	.	.	PUNCT
fbem-28212	96	1	.000	.000	NUM
fbem-28212	97	1	from	from	ADP
fbem-28212	97	2	these	these	DET
fbem-28212	97	3	results	result	NOUN
fbem-28212	97	4	we	we	PRON
fbem-28212	97	5	can	can	AUX
fbem-28212	97	6	clearly	clearly	ADV
fbem-28212	97	7	see	see	VERB
fbem-28212	97	8	that	that	SCONJ
fbem-28212	97	9	non	non	ADJ
fbem-28212	97	10	-	-	ADJ
fbem-28212	97	11	st	st	ADJ
fbem-28212	97	12	company	company	NOUN
fbem-28212	97	13	's	's	PART
fbem-28212	97	14	audit	audit	NOUN
fbem-28212	97	15	quality	quality	NOUN
fbem-28212	97	16	and	and	CCONJ
fbem-28212	97	17	other	other	ADJ
fbem-28212	97	18	variables	variable	NOUN
fbem-28212	97	19	of	of	ADP
fbem-28212	97	20	the	the	DET
fbem-28212	97	21	relationship	relationship	NOUN
fbem-28212	97	22	between	between	ADP
fbem-28212	97	23	the	the	DET
fbem-28212	97	24	need	need	NOUN
fbem-28212	97	25	to	to	PART
fbem-28212	97	26	explore	explore	VERB
fbem-28212	97	27	.	.	PUNCT
fbem-28212	98	1	therefore	therefore	ADV
fbem-28212	98	2	,	,	PUNCT
fbem-28212	98	3	this	this	DET
fbem-28212	98	4	paper	paper	NOUN
fbem-28212	98	5	further	far	ADV
fbem-28212	98	6	explores	explore	VERB
fbem-28212	98	7	the	the	DET
fbem-28212	98	8	relationship	relationship	NOUN
fbem-28212	98	9	between	between	ADP
fbem-28212	98	10	n	n	CCONJ
fbem-28212	98	11	-	-	PUNCT
fbem-28212	98	12	st	st	PROPN
fbem-28212	98	13	company	company	NOUN
fbem-28212	98	14	's	's	PART
fbem-28212	98	15	internal	internal	ADJ
fbem-28212	98	16	control	control	NOUN
fbem-28212	98	17	,	,	PUNCT
fbem-28212	98	18	audit	audit	NOUN
fbem-28212	98	19	quality	quality	NOUN
fbem-28212	98	20	and	and	CCONJ
fbem-28212	98	21	r	r	NOUN
fbem-28212	98	22	&	&	CCONJ
fbem-28212	98	23	d	d	PROPN
fbem-28212	98	24	information	information	NOUN
fbem-28212	98	25	disclosure	disclosure	NOUN
fbem-28212	98	26	.	.	PUNCT
fbem-28212	99	1	a	a	DET
fbem-28212	99	2	positive	positive	ADJ
fbem-28212	99	3	correlation	correlation	NOUN
fbem-28212	99	4	is	be	AUX
fbem-28212	99	5	evident	evident	ADJ
fbem-28212	99	6	as	as	ADP
fbem-28212	99	7	the	the	DET
fbem-28212	99	8	internal	internal	PROPN
fbem-28212	99	9	control	control	PROPN
fbem-28212	99	10	information	information	PROPN
fbem-28212	99	11	disclosure	disclosure	NOUN
fbem-28212	99	12	index	index	NOUN
fbem-28212	99	13	and	and	CCONJ
fbem-28212	99	14	audit	audit	NOUN
fbem-28212	99	15	quality	quality	NOUN
fbem-28212	99	16	have	have	VERB
fbem-28212	99	17	a	a	DET
fbem-28212	99	18	correlation	correlation	NOUN
fbem-28212	99	19	coefficient	coefficient	NOUN
fbem-28212	99	20	of	of	ADP
fbem-28212	99	21	0.956	0.956	NUM
fbem-28212	99	22	.	.	PUNCT
fbem-28212	100	1	the	the	DET
fbem-28212	100	2	completer	completer	NOUN
fbem-28212	100	3	and	and	CCONJ
fbem-28212	100	4	more	more	ADV
fbem-28212	100	5	detailed	detail	VERB
fbem-28212	100	6	the	the	DET
fbem-28212	100	7	disclosure	disclosure	NOUN
fbem-28212	100	8	of	of	ADP
fbem-28212	100	9	internal	internal	ADJ
fbem-28212	100	10	control	control	NOUN
fbem-28212	100	11	information	information	NOUN
fbem-28212	100	12	,	,	PUNCT
fbem-28212	100	13	the	the	PRON
fbem-28212	100	14	lower	low	ADJ
fbem-28212	100	15	the	the	DET
fbem-28212	100	16	audit	audit	NOUN
fbem-28212	100	17	risk	risk	NOUN
fbem-28212	100	18	and	and	CCONJ
fbem-28212	100	19	improve	improve	VERB
fbem-28212	100	20	the	the	DET
fbem-28212	100	21	audit	audit	NOUN
fbem-28212	100	22	quality	quality	NOUN
fbem-28212	100	23	.	.	PUNCT
fbem-28212	101	1	the	the	DET
fbem-28212	101	2	tolerance	tolerance	NOUN
fbem-28212	101	3	of	of	ADP
fbem-28212	101	4	r	r	NOUN
fbem-28212	101	5	&	&	CCONJ
fbem-28212	101	6	d	d	PROPN
fbem-28212	101	7	information	information	NOUN
fbem-28212	101	8	disclosure	disclosure	NOUN
fbem-28212	101	9	is	be	AUX
fbem-28212	101	10	minimal	minimal	ADJ
fbem-28212	101	11	.	.	PUNCT
fbem-28212	102	1	however	however	ADV
fbem-28212	102	2	,	,	PUNCT
fbem-28212	102	3	there	there	PRON
fbem-28212	102	4	is	be	VERB
fbem-28212	102	5	a	a	DET
fbem-28212	102	6	negative	negative	ADJ
fbem-28212	102	7	correlation	correlation	NOUN
fbem-28212	102	8	between	between	ADP
fbem-28212	102	9	disclosure	disclosure	NOUN
fbem-28212	102	10	of	of	ADP
fbem-28212	102	11	internal	internal	ADJ
fbem-28212	102	12	control	control	NOUN
fbem-28212	102	13	defects	defect	NOUN
fbem-28212	102	14	and	and	CCONJ
fbem-28212	102	15	audit	audit	NOUN
fbem-28212	102	16	quality	quality	NOUN
fbem-28212	102	17	,	,	PUNCT
fbem-28212	102	18	which	which	PRON
fbem-28212	102	19	is	be	AUX
fbem-28212	102	20	not	not	PART
fbem-28212	102	21	shown	show	VERB
fbem-28212	102	22	in	in	ADP
fbem-28212	102	23	detail	detail	NOUN
fbem-28212	102	24	here	here	ADV
fbem-28212	102	25	.	.	PUNCT
fbem-28212	103	1	this	this	PRON
fbem-28212	103	2	indicates	indicate	VERB
fbem-28212	103	3	that	that	SCONJ
fbem-28212	103	4	,	,	PUNCT
fbem-28212	103	5	although	although	SCONJ
fbem-28212	103	6	the	the	DET
fbem-28212	103	7	company	company	NOUN
fbem-28212	103	8	has	have	AUX
fbem-28212	103	9	honestly	honestly	ADV
fbem-28212	103	10	disclosed	disclose	VERB
fbem-28212	103	11	its	its	PRON
fbem-28212	103	12	internal	internal	ADJ
fbem-28212	103	13	control	control	NOUN
fbem-28212	103	14	deficiencies	deficiency	NOUN
fbem-28212	103	15	,	,	PUNCT
fbem-28212	103	16	the	the	DET
fbem-28212	103	17	failure	failure	NOUN
fbem-28212	103	18	to	to	PART
fbem-28212	103	19	improve	improve	VERB
fbem-28212	103	20	the	the	DET
fbem-28212	103	21	quality	quality	NOUN
fbem-28212	103	22	of	of	ADP
fbem-28212	103	23	the	the	DET
fbem-28212	103	24	audit	audit	NOUN
fbem-28212	103	25	due	due	ADP
fbem-28212	103	26	to	to	ADP
fbem-28212	103	27	the	the	DET
fbem-28212	103	28	company	company	NOUN
fbem-28212	103	29	's	's	PART
fbem-28212	103	30	acknowledgement	acknowledgement	NOUN
fbem-28212	103	31	of	of	ADP
fbem-28212	103	32	the	the	DET
fbem-28212	103	33	existence	existence	NOUN
fbem-28212	103	34	of	of	ADP
fbem-28212	103	35	internal	internal	ADJ
fbem-28212	103	36	control	control	NOUN
fbem-28212	103	37	deficiencies	deficiency	NOUN
fbem-28212	103	38	indicates	indicate	VERB
fbem-28212	103	39	that	that	SCONJ
fbem-28212	103	40	its	its	PRON
fbem-28212	103	41	internal	internal	ADJ
fbem-28212	103	42	controls	control	NOUN
fbem-28212	103	43	are	be	AUX
fbem-28212	103	44	ineffective	ineffective	ADJ
fbem-28212	103	45	,	,	PUNCT
fbem-28212	103	46	control	control	NOUN
fbem-28212	103	47	risks	risk	NOUN
fbem-28212	103	48	are	be	AUX
fbem-28212	103	49	increased	increase	VERB
fbem-28212	103	50	and	and	CCONJ
fbem-28212	103	51	audit	audit	NOUN
fbem-28212	103	52	risks	risk	NOUN
fbem-28212	103	53	are	be	AUX
fbem-28212	103	54	increased	increase	VERB
fbem-28212	103	55	,	,	PUNCT
fbem-28212	103	56	impact	impact	NOUN
fbem-28212	103	57	on	on	ADP
fbem-28212	103	58	the	the	DET
fbem-28212	103	59	improvement	improvement	NOUN
fbem-28212	103	60	of	of	ADP
fbem-28212	103	61	audit	audit	NOUN
fbem-28212	103	62	quality	quality	NOUN
fbem-28212	103	63	.	.	PUNCT
fbem-28212	104	1	a	a	DET
fbem-28212	104	2	positive	positive	ADJ
fbem-28212	104	3	correlation	correlation	NOUN
fbem-28212	104	4	exists	exist	VERB
fbem-28212	104	5	between	between	ADP
fbem-28212	104	6	the	the	DET
fbem-28212	104	7	quality	quality	NOUN
fbem-28212	104	8	of	of	ADP
fbem-28212	104	9	audits	audits	NOUN
fbem-28212	104	10	and	and	CCONJ
fbem-28212	104	11	the	the	DET
fbem-28212	104	12	disclosure	disclosure	NOUN
fbem-28212	104	13	of	of	ADP
fbem-28212	104	14	r&d	r&d	NOUN
fbem-28212	104	15	information	information	NOUN
fbem-28212	104	16	by	by	ADP
fbem-28212	104	17	internal	internal	ADJ
fbem-28212	104	18	control	control	NOUN
fbem-28212	104	19	.	.	PUNCT
fbem-28212	105	1	internal	internal	ADJ
fbem-28212	105	2	control	control	NOUN
fbem-28212	105	3	enhancement	enhancement	NOUN
fbem-28212	105	4	and	and	CCONJ
fbem-28212	105	5	audit	audit	NOUN
fbem-28212	105	6	quality	quality	NOUN
fbem-28212	105	7	are	be	AUX
fbem-28212	105	8	positively	positively	ADV
fbem-28212	105	9	correlated	correlate	VERB
fbem-28212	105	10	,	,	PUNCT
fbem-28212	105	11	and	and	CCONJ
fbem-28212	105	12	information	information	NOUN
fbem-28212	105	13	disclosure	disclosure	NOUN
fbem-28212	105	14	across	across	ADP
fbem-28212	105	15	industries	industry	NOUN
fbem-28212	105	16	has	have	VERB
fbem-28212	105	17	a	a	DET
fbem-28212	105	18	double	double	ADJ
fbem-28212	105	19	effect	effect	NOUN
fbem-28212	105	20	on	on	ADP
fbem-28212	105	21	audit	audit	NOUN
fbem-28212	105	22	quality	quality	NOUN
fbem-28212	105	23	.	.	PUNCT
fbem-28212	106	1	relatively	relatively	ADV
fbem-28212	106	2	speaking	speak	VERB
fbem-28212	106	3	,	,	PUNCT
fbem-28212	106	4	all	all	DET
fbem-28212	106	5	kinds	kind	NOUN
fbem-28212	106	6	of	of	ADP
fbem-28212	106	7	information	information	NOUN
fbem-28212	106	8	disclosure	disclosure	NOUN
fbem-28212	106	9	affect	affect	VERB
fbem-28212	106	10	audit	audit	NOUN
fbem-28212	106	11	quality	quality	NOUN
fbem-28212	106	12	in	in	ADP
fbem-28212	106	13	different	different	ADJ
fbem-28212	106	14	ways	way	NOUN
fbem-28212	106	15	.	.	PUNCT
fbem-28212	107	1	the	the	DET
fbem-28212	107	2	enhancement	enhancement	NOUN
fbem-28212	107	3	of	of	ADP
fbem-28212	107	4	the	the	DET
fbem-28212	107	5	quality	quality	NOUN
fbem-28212	107	6	of	of	ADP
fbem-28212	107	7	r&d	r&d	NOUN
fbem-28212	107	8	information	information	NOUN
fbem-28212	107	9	disclosure	disclosure	NOUN
fbem-28212	107	10	does	do	AUX
fbem-28212	107	11	not	not	PART
fbem-28212	107	12	necessarily	necessarily	ADV
fbem-28212	107	13	have	have	VERB
fbem-28212	107	14	a	a	DET
fbem-28212	107	15	negative	negative	ADJ
fbem-28212	107	16	relationship	relationship	NOUN
fbem-28212	107	17	with	with	ADP
fbem-28212	107	18	audit	audit	NOUN
fbem-28212	107	19	quality	quality	NOUN
fbem-28212	107	20	.	.	PUNCT
fbem-28212	108	1	on	on	ADP
fbem-28212	108	2	the	the	DET
fbem-28212	108	3	contrary	contrary	ADJ
fbem-28212	108	4	,	,	PUNCT
fbem-28212	108	5	high	high	ADJ
fbem-28212	108	6	-	-	PUNCT
fbem-28212	108	7	quality	quality	NOUN
fbem-28212	108	8	information	information	NOUN
fbem-28212	108	9	disclosure	disclosure	NOUN
fbem-28212	108	10	usually	usually	ADV
fbem-28212	108	11	promotes	promote	VERB
fbem-28212	108	12	the	the	DET
fbem-28212	108	13	improvement	improvement	NOUN
fbem-28212	108	14	of	of	ADP
fbem-28212	108	15	audit	audit	NOUN
fbem-28212	108	16	quality	quality	NOUN
fbem-28212	108	17	.	.	PUNCT
fbem-28212	109	1	if	if	SCONJ
fbem-28212	109	2	the	the	DET
fbem-28212	109	3	information	information	NOUN
fbem-28212	109	4	disclosure	disclosure	NOUN
fbem-28212	109	5	is	be	AUX
fbem-28212	109	6	not	not	PART
fbem-28212	109	7	transparent	transparent	ADJ
fbem-28212	109	8	or	or	CCONJ
fbem-28212	109	9	there	there	PRON
fbem-28212	109	10	are	be	VERB
fbem-28212	109	11	serious	serious	ADJ
fbem-28212	109	12	internal	internal	ADJ
fbem-28212	109	13	control	control	NOUN
fbem-28212	109	14	problems	problem	NOUN
fbem-28212	109	15	,	,	PUNCT
fbem-28212	109	16	this	this	PRON
fbem-28212	109	17	will	will	AUX
fbem-28212	109	18	adversely	adversely	ADV
fbem-28212	109	19	affect	affect	VERB
fbem-28212	109	20	the	the	DET
fbem-28212	109	21	quality	quality	NOUN
fbem-28212	109	22	of	of	ADP
fbem-28212	109	23	the	the	DET
fbem-28212	109	24	audit	audit	NOUN
fbem-28212	109	25	.	.	PUNCT
fbem-28212	110	1	5	5	X
fbem-28212	110	2	.	.	X
fbem-28212	110	3	conclusion	conclusion	NOUN
fbem-28212	110	4	disclosure	disclosure	NOUN
fbem-28212	110	5	of	of	ADP
fbem-28212	110	6	r&d	r&d	NOUN
fbem-28212	110	7	information	information	NOUN
fbem-28212	110	8	has	have	VERB
fbem-28212	110	9	a	a	DET
fbem-28212	110	10	direct	direct	ADJ
fbem-28212	110	11	impact	impact	NOUN
fbem-28212	110	12	on	on	ADP
fbem-28212	110	13	investors	investor	NOUN
fbem-28212	110	14	'	'	PART
fbem-28212	110	15	comprehension	comprehension	NOUN
fbem-28212	110	16	of	of	ADP
fbem-28212	110	17	the	the	DET
fbem-28212	110	18	company	company	NOUN
fbem-28212	110	19	's	's	PART
fbem-28212	110	20	future	future	ADJ
fbem-28212	110	21	growth	growth	NOUN
fbem-28212	110	22	and	and	CCONJ
fbem-28212	110	23	market	market	NOUN
fbem-28212	110	24	transparency	transparency	NOUN
fbem-28212	110	25	.	.	PUNCT
fbem-28212	111	1	the	the	DET
fbem-28212	111	2	link	link	NOUN
fbem-28212	111	3	between	between	ADP
fbem-28212	111	4	r&d	r&d	NOUN
fbem-28212	111	5	information	information	NOUN
fbem-28212	111	6	disclosure	disclosure	NOUN
fbem-28212	111	7	and	and	CCONJ
fbem-28212	111	8	audit	audit	NOUN
fbem-28212	111	9	quality	quality	NOUN
fbem-28212	111	10	under	under	ADP
fbem-28212	111	11	internal	internal	ADJ
fbem-28212	111	12	control	control	NOUN
fbem-28212	111	13	regulations	regulation	NOUN
fbem-28212	111	14	is	be	AUX
fbem-28212	111	15	the	the	DET
fbem-28212	111	16	main	main	ADJ
fbem-28212	111	17	topic	topic	NOUN
fbem-28212	111	18	of	of	ADP
fbem-28212	111	19	this	this	DET
fbem-28212	111	20	article	article	NOUN
fbem-28212	111	21	.	.	PUNCT
fbem-28212	112	1	good	good	ADJ
fbem-28212	112	2	r	r	PROPN
fbem-28212	112	3	&	&	CCONJ
fbem-28212	112	4	d	d	PROPN
fbem-28212	112	5	disclosure	disclosure	NOUN
fbem-28212	112	6	can	can	AUX
fbem-28212	112	7	demonstrate	demonstrate	VERB
fbem-28212	112	8	a	a	DET
fbem-28212	112	9	company	company	NOUN
fbem-28212	112	10	's	's	PART
fbem-28212	112	11	innovation	innovation	NOUN
fbem-28212	112	12	capability	capability	NOUN
fbem-28212	112	13	and	and	CCONJ
fbem-28212	112	14	long	long	ADJ
fbem-28212	112	15	-	-	PUNCT
fbem-28212	112	16	term	term	NOUN
fbem-28212	112	17	development	development	NOUN
fbem-28212	112	18	strategy	strategy	NOUN
fbem-28212	112	19	.	.	PUNCT
fbem-28212	113	1	standardized	standardized	ADJ
fbem-28212	113	2	disclosure	disclosure	NOUN
fbem-28212	113	3	of	of	ADP
fbem-28212	113	4	r	r	NOUN
fbem-28212	113	5	&	&	CCONJ
fbem-28212	113	6	d	d	PROPN
fbem-28212	113	7	information	information	NOUN
fbem-28212	113	8	will	will	AUX
fbem-28212	113	9	enable	enable	VERB
fbem-28212	113	10	companies	company	NOUN
fbem-28212	113	11	to	to	PART
fbem-28212	113	12	better	well	ADV
fbem-28212	113	13	assess	assess	VERB
fbem-28212	113	14	the	the	DET
fbem-28212	113	15	value	value	NOUN
fbem-28212	113	16	and	and	CCONJ
fbem-28212	113	17	market	market	NOUN
fbem-28212	113	18	of	of	ADP
fbem-28212	113	19	capital	capital	NOUN
fbem-28212	113	20	and	and	CCONJ
fbem-28212	113	21	product	product	NOUN
fbem-28212	113	22	markets	market	NOUN
fbem-28212	113	23	,	,	PUNCT
fbem-28212	113	24	reduce	reduce	VERB
fbem-28212	113	25	asymmetries	asymmetry	NOUN
fbem-28212	113	26	with	with	ADP
fbem-28212	113	27	corporate	corporate	ADJ
fbem-28212	113	28	actors	actor	NOUN
fbem-28212	113	29	,	,	PUNCT
fbem-28212	113	30	further	far	ADV
fbem-28212	113	31	raise	raise	VERB
fbem-28212	113	32	share	share	NOUN
fbem-28212	113	33	prices	price	NOUN
fbem-28212	113	34	and	and	CCONJ
fbem-28212	113	35	attract	attract	VERB
fbem-28212	113	36	more	more	ADJ
fbem-28212	113	37	investors	investor	NOUN
fbem-28212	113	38	.	.	PUNCT
fbem-28212	114	1	the	the	DET
fbem-28212	114	2	internal	internal	ADJ
fbem-28212	114	3	control	control	NOUN
fbem-28212	114	4	system	system	NOUN
fbem-28212	114	5	assists	assist	VERB
fbem-28212	114	6	management	management	NOUN
fbem-28212	114	7	in	in	ADP
fbem-28212	114	8	keeping	keep	VERB
fbem-28212	114	9	an	an	DET
fbem-28212	114	10	eye	eye	NOUN
fbem-28212	114	11	on	on	ADP
fbem-28212	114	12	and	and	CCONJ
fbem-28212	114	13	assessing	assess	VERB
fbem-28212	114	14	how	how	SCONJ
fbem-28212	114	15	r&d	r&d	NOUN
fbem-28212	114	16	projects	project	NOUN
fbem-28212	114	17	are	be	AUX
fbem-28212	114	18	being	be	AUX
fbem-28212	114	19	carried	carry	VERB
fbem-28212	114	20	out	out	ADP
fbem-28212	114	21	,	,	PUNCT
fbem-28212	114	22	ensuring	ensure	VERB
fbem-28212	114	23	efficient	efficient	ADJ
fbem-28212	114	24	resource	resource	NOUN
fbem-28212	114	25	allocation	allocation	NOUN
fbem-28212	114	26	and	and	CCONJ
fbem-28212	114	27	risk	risk	NOUN
fbem-28212	114	28	management	management	NOUN
fbem-28212	114	29	,	,	PUNCT
fbem-28212	114	30	and	and	CCONJ
fbem-28212	114	31	lowering	lower	VERB
fbem-28212	114	32	the	the	DET
fbem-28212	114	33	possibility	possibility	NOUN
fbem-28212	114	34	of	of	ADP
fbem-28212	114	35	misinformation	misinformation	NOUN
fbem-28212	114	36	being	be	AUX
fbem-28212	114	37	disclosed	disclose	VERB
fbem-28212	114	38	or	or	CCONJ
fbem-28212	114	39	improper	improper	ADJ
fbem-28212	114	40	behavior	behavior	NOUN
fbem-28212	114	41	during	during	ADP
fbem-28212	114	42	the	the	DET
fbem-28212	114	43	r&d	r&d	NOUN
fbem-28212	114	44	process	process	NOUN
fbem-28212	114	45	.	.	PUNCT
fbem-28212	115	1	audit	audit	NOUN
fbem-28212	115	2	quality	quality	NOUN
fbem-28212	115	3	directly	directly	ADV
fbem-28212	115	4	affects	affect	VERB
fbem-28212	115	5	the	the	DET
fbem-28212	115	6	authenticity	authenticity	NOUN
fbem-28212	115	7	and	and	CCONJ
fbem-28212	115	8	reliability	reliability	NOUN
fbem-28212	115	9	of	of	ADP
fbem-28212	115	10	a	a	DET
fbem-28212	115	11	company	company	NOUN
fbem-28212	115	12	's	's	PART
fbem-28212	115	13	financial	financial	ADJ
fbem-28212	115	14	statements	statement	NOUN
fbem-28212	115	15	.	.	PUNCT
fbem-28212	116	1	high	high	ADJ
fbem-28212	116	2	-	-	PUNCT
fbem-28212	116	3	quality	quality	NOUN
fbem-28212	116	4	audits	audits	NOUN
fbem-28212	116	5	provide	provide	VERB
fbem-28212	116	6	independent	independent	ADJ
fbem-28212	116	7	thirdparty	thirdparty	NOUN
fbem-28212	116	8	assessment	assessment	NOUN
fbem-28212	116	9	to	to	PART
fbem-28212	116	10	ensure	ensure	VERB
fbem-28212	116	11	that	that	SCONJ
fbem-28212	116	12	information	information	NOUN
fbem-28212	116	13	is	be	AUX
fbem-28212	116	14	disclosed	disclose	VERB
fbem-28212	116	15	in	in	ADP
fbem-28212	116	16	accordance	accordance	NOUN
fbem-28212	116	17	with	with	ADP
fbem-28212	116	18	laws	law	NOUN
fbem-28212	116	19	,	,	PUNCT
fbem-28212	116	20	regulations	regulation	NOUN
fbem-28212	116	21	and	and	CCONJ
fbem-28212	116	22	accounting	accounting	NOUN
fbem-28212	116	23	standards	standard	NOUN
fbem-28212	116	24	.	.	PUNCT
fbem-28212	117	1	the	the	PRON
fbem-28212	117	2	bigger	big	ADJ
fbem-28212	117	3	the	the	DET
fbem-28212	117	4	company	company	NOUN
fbem-28212	117	5	,	,	PUNCT
fbem-28212	117	6	the	the	PRON
fbem-28212	117	7	more	more	ADV
fbem-28212	117	8	likely	likely	ADJ
fbem-28212	117	9	it	it	PRON
fbem-28212	117	10	is	be	AUX
fbem-28212	117	11	to	to	PART
fbem-28212	117	12	disclose	disclose	VERB
fbem-28212	117	13	research	research	NOUN
fbem-28212	117	14	and	and	CCONJ
fbem-28212	117	15	development	development	NOUN
fbem-28212	117	16	information	information	NOUN
fbem-28212	117	17	.	.	PUNCT
fbem-28212	118	1	however	however	ADV
fbem-28212	118	2	,	,	PUNCT
fbem-28212	118	3	the	the	DET
fbem-28212	118	4	r&d	r&d	NOUN
fbem-28212	118	5	disclosure	disclosure	NOUN
fbem-28212	118	6	index	index	NOUN
fbem-28212	118	7	and	and	CCONJ
fbem-28212	118	8	a	a	DET
fbem-28212	118	9	company	company	NOUN
fbem-28212	118	10	's	's	PART
fbem-28212	118	11	profitability	profitability	NOUN
fbem-28212	118	12	are	be	AUX
fbem-28212	118	13	significantly	significantly	ADV
fbem-28212	118	14	correlated	correlate	VERB
fbem-28212	118	15	negatively	negatively	ADV
fbem-28212	118	16	.	.	PUNCT
fbem-28212	119	1	the	the	DET
fbem-28212	119	2	existing	exist	VERB
fbem-28212	119	3	rules	rule	NOUN
fbem-28212	119	4	governing	govern	VERB
fbem-28212	119	5	the	the	DET
fbem-28212	119	6	disclosure	disclosure	NOUN
fbem-28212	119	7	of	of	ADP
fbem-28212	119	8	r&d	r&d	NOUN
fbem-28212	119	9	information	information	NOUN
fbem-28212	119	10	are	be	AUX
fbem-28212	119	11	not	not	PART
fbem-28212	119	12	flawless	flawless	ADJ
fbem-28212	119	13	and	and	CCONJ
fbem-28212	119	14	are	be	AUX
fbem-28212	119	15	not	not	PART
fbem-28212	119	16	totally	totally	ADV
fbem-28212	119	17	obligatory	obligatory	ADJ
fbem-28212	119	18	.	.	PUNCT
fbem-28212	120	1	enterprises	enterprise	NOUN
fbem-28212	120	2	should	should	AUX
fbem-28212	120	3	strengthen	strengthen	VERB
fbem-28212	120	4	internal	internal	ADJ
fbem-28212	120	5	control	control	NOUN
fbem-28212	120	6	and	and	CCONJ
fbem-28212	120	7	improve	improve	VERB
fbem-28212	120	8	audit	audit	NOUN
fbem-28212	120	9	quality	quality	NOUN
fbem-28212	120	10	to	to	PART
fbem-28212	120	11	support	support	VERB
fbem-28212	120	12	good	good	ADJ
fbem-28212	120	13	r	r	NOUN
fbem-28212	120	14	&	&	CCONJ
fbem-28212	120	15	d	d	PROPN
fbem-28212	120	16	information	information	NOUN
fbem-28212	120	17	disclosure	disclosure	NOUN
fbem-28212	120	18	.	.	PUNCT
fbem-28212	121	1	references	reference	NOUN
fbem-28212	121	2	[	[	X
fbem-28212	121	3	1	1	NUM
fbem-28212	121	4	]	]	PUNCT
fbem-28212	121	5	chen	chen	PROPN
fbem-28212	121	6	feng	feng	PROPN
fbem-28212	121	7	,	,	PUNCT
fbem-28212	121	8	&	&	CCONJ
fbem-28212	121	9	yang	yang	PROPN
fbem-28212	121	10	shaoliang	shaoliang	PROPN
fbem-28212	121	11	.	.	PUNCT
fbem-28212	122	1	(	(	PUNCT
fbem-28212	122	2	2020	2020	NUM
fbem-28212	122	3	)	)	PUNCT
fbem-28212	122	4	.	.	PUNCT
fbem-28212	123	1	research	research	NOUN
fbem-28212	123	2	on	on	ADP
fbem-28212	123	3	information	information	NOUN
fbem-28212	123	4	disclosure	disclosure	NOUN
fbem-28212	123	5	of	of	ADP
fbem-28212	123	6	r	r	NOUN
fbem-28212	123	7	&	&	CCONJ
fbem-28212	123	8	d	d	NOUN
fbem-28212	123	9	activities	activity	NOUN
fbem-28212	123	10	of	of	ADP
fbem-28212	123	11	innovation	innovation	NOUN
fbem-28212	123	12	-	-	PUNCT
fbem-28212	123	13	level	level	NOUN
fbem-28212	123	14	enterprises	enterprise	NOUN
fbem-28212	123	15	in	in	ADP
fbem-28212	123	16	the	the	DET
fbem-28212	123	17	new	new	ADJ
fbem-28212	123	18	third	third	ADJ
fbem-28212	123	19	board	board	NOUN
fbem-28212	123	20	of	of	ADP
fbem-28212	123	21	innovation	innovation	NOUN
fbem-28212	123	22	—	—	PUNCT
fbem-28212	123	23	taking	take	VERB
fbem-28212	123	24	software	software	NOUN
fbem-28212	123	25	and	and	CCONJ
fbem-28212	123	26	information	information	NOUN
fbem-28212	123	27	technology	technology	NOUN
fbem-28212	123	28	service	service	NOUN
fbem-28212	123	29	industry	industry	NOUN
fbem-28212	123	30	as	as	ADP
fbem-28212	123	31	an	an	DET
fbem-28212	123	32	example	example	NOUN
fbem-28212	123	33	.	.	PUNCT
fbem-28212	124	1	journal	journal	PROPN
fbem-28212	124	2	of	of	ADP
fbem-28212	124	3	hebei	hebei	PROPN
fbem-28212	124	4	software	software	PROPN
fbem-28212	124	5	vocational	vocational	ADJ
fbem-28212	124	6	and	and	CCONJ
fbem-28212	124	7	technical	technical	PROPN
fbem-28212	124	8	college	college	NOUN
fbem-28212	124	9	,	,	PUNCT
fbem-28212	124	10	22(03	22(03	PROPN
fbem-28212	124	11	)	)	PUNCT
fbem-28212	124	12	,	,	PUNCT
fbem-28212	124	13	67	67	NUM
fbem-28212	124	14	-	-	SYM
fbem-28212	124	15	71	71	NUM
fbem-28212	124	16	.	.	PUNCT
fbem-28212	125	1	[	[	X
fbem-28212	125	2	2	2	NUM
fbem-28212	125	3	]	]	X
fbem-28212	125	4	gong	gong	PROPN
fbem-28212	125	5	ying	ying	PROPN
fbem-28212	125	6	,	,	PUNCT
fbem-28212	125	7	&	&	CCONJ
fbem-28212	125	8	yu	yu	PROPN
fbem-28212	125	9	xuemin	xuemin	PROPN
fbem-28212	125	10	.	.	PUNCT
fbem-28212	126	1	(	(	PUNCT
fbem-28212	126	2	2016	2016	NUM
fbem-28212	126	3	)	)	PUNCT
fbem-28212	126	4	.	.	PUNCT
fbem-28212	127	1	research	research	NOUN
fbem-28212	127	2	on	on	ADP
fbem-28212	127	3	the	the	DET
fbem-28212	127	4	influence	influence	NOUN
fbem-28212	127	5	of	of	ADP
fbem-28212	127	6	internal	internal	ADJ
fbem-28212	127	7	control	control	NOUN
fbem-28212	127	8	information	information	NOUN
fbem-28212	127	9	disclosure	disclosure	NOUN
fbem-28212	127	10	on	on	ADP
fbem-28212	127	11	audit	audit	NOUN
fbem-28212	127	12	quality	quality	NOUN
fbem-28212	127	13	:	:	PUNCT
fbem-28212	127	14	based	base	VERB
fbem-28212	127	15	on	on	ADP
fbem-28212	127	16	the	the	DET
fbem-28212	127	17	data	data	NOUN
fbem-28212	127	18	analysis	analysis	NOUN
fbem-28212	127	19	of	of	ADP
fbem-28212	127	20	a	a	DET
fbem-28212	127	21	-	-	PUNCT
fbem-28212	127	22	share	share	NOUN
fbem-28212	127	23	listed	list	VERB
fbem-28212	127	24	companies	company	NOUN
fbem-28212	127	25	in	in	ADP
fbem-28212	127	26	shanghai	shanghai	PROPN
fbem-28212	127	27	stock	stock	PROPN
fbem-28212	127	28	exchange	exchange	PROPN
fbem-28212	127	29	of	of	ADP
fbem-28212	127	30	our	our	PRON
fbem-28212	127	31	country	country	NOUN
fbem-28212	127	32	.	.	PUNCT
fbem-28212	128	1	international	international	ADJ
fbem-28212	128	2	business	business	NOUN
fbem-28212	128	3	accounting	accounting	PROPN
fbem-28212	128	4	(	(	PUNCT
fbem-28212	128	5	02	02	NUM
fbem-28212	128	6	)	)	PUNCT
fbem-28212	128	7	,	,	PUNCT
fbem-28212	128	8	75	75	NUM
fbem-28212	128	9	-	-	SYM
fbem-28212	128	10	81	81	NUM
fbem-28212	128	11	.	.	PUNCT
fbem-28212	129	1	[	[	X
fbem-28212	129	2	3	3	X
fbem-28212	129	3	]	]	X
fbem-28212	129	4	huang	huang	PROPN
fbem-28212	129	5	hao	hao	PROPN
fbem-28212	129	6	,	,	PUNCT
fbem-28212	129	7	&	&	CCONJ
fbem-28212	129	8	zhao	zhao	PROPN
fbem-28212	129	9	ling	ling	PROPN
fbem-28212	129	10	.	.	PUNCT
fbem-28212	130	1	(	(	PUNCT
fbem-28212	130	2	2023	2023	NUM
fbem-28212	130	3	)	)	PUNCT
fbem-28212	130	4	.	.	PUNCT
fbem-28212	131	1	industry	industry	NOUN
fbem-28212	131	2	-	-	PUNCT
fbem-28212	131	3	by	by	ADP
fbem-28212	131	4	-	-	PUNCT
fbem-28212	131	5	industry	industry	NOUN
fbem-28212	131	6	disclosure	disclosure	NOUN
fbem-28212	131	7	and	and	CCONJ
fbem-28212	131	8	audit	audit	VERB
fbem-28212	131	9	quality	quality	NOUN
fbem-28212	131	10	-	-	PUNCT
fbem-28212	131	11	based	base	VERB
fbem-28212	131	12	on	on	ADP
fbem-28212	131	13	a	a	DET
fbem-28212	131	14	“	"	PUNCT
fbem-28212	131	15	quasi	quasi	ADJ
fbem-28212	131	16	-	-	ADJ
fbem-28212	131	17	natural	natural	ADJ
fbem-28212	131	18	experiment	experiment	NOUN
fbem-28212	131	19	”	"	PUNCT
fbem-28212	131	20	.	.	PUNCT
fbem-28212	132	1	audit	audit	NOUN
fbem-28212	132	2	study	study	NOUN
fbem-28212	132	3	(	(	PUNCT
fbem-28212	132	4	03	03	NUM
fbem-28212	132	5	)	)	PUNCT
fbem-28212	132	6	,	,	PUNCT
fbem-28212	132	7	136	136	NUM
fbem-28212	132	8	-	-	SYM
fbem-28212	132	9	147	147	NUM
fbem-28212	132	10	.	.	PUNCT
fbem-28212	132	11	5	5	NUM
fbem-28212	133	1	[	[	SYM
fbem-28212	133	2	4	4	X
fbem-28212	133	3	]	]	X
fbem-28212	133	4	wang	wang	PROPN
fbem-28212	133	5	xinhong	xinhong	PROPN
fbem-28212	133	6	,	,	PUNCT
fbem-28212	133	7	&	&	CCONJ
fbem-28212	133	8	liang	liang	PROPN
fbem-28212	133	9	ying	ying	PROPN
fbem-28212	133	10	.	.	PUNCT
fbem-28212	134	1	(	(	PUNCT
fbem-28212	134	2	2014	2014	NUM
fbem-28212	134	3	)	)	PUNCT
fbem-28212	134	4	.	.	PUNCT
fbem-28212	135	1	research	research	NOUN
fbem-28212	135	2	on	on	ADP
fbem-28212	135	3	value	value	NOUN
fbem-28212	135	4	relevance	relevance	NOUN
fbem-28212	135	5	of	of	ADP
fbem-28212	135	6	r	r	NOUN
fbem-28212	135	7	&	&	CCONJ
fbem-28212	135	8	d	d	PROPN
fbem-28212	135	9	information	information	NOUN
fbem-28212	135	10	disclosure	disclosure	NOUN
fbem-28212	135	11	of	of	ADP
fbem-28212	135	12	gem	gem	NOUN
fbem-28212	135	13	listed	list	VERB
fbem-28212	135	14	companies	company	NOUN
fbem-28212	135	15	.	.	PUNCT
fbem-28212	136	1	business	business	NOUN
fbem-28212	136	2	accounting	accounting	NOUN
fbem-28212	136	3	(	(	PUNCT
fbem-28212	136	4	23	23	NUM
fbem-28212	136	5	)	)	PUNCT
fbem-28212	136	6	,	,	PUNCT
fbem-28212	136	7	18	18	NUM
fbem-28212	136	8	-	-	SYM
fbem-28212	136	9	21	21	NUM
fbem-28212	136	10	.	.	PUNCT
fbem-28212	137	1	[	[	X
fbem-28212	137	2	5	5	X
fbem-28212	137	3	]	]	PUNCT
fbem-28212	137	4	wang	wang	PROPN
fbem-28212	137	5	yufeng	yufeng	PROPN
fbem-28212	137	6	.	.	PUNCT
fbem-28212	138	1	(	(	PUNCT
fbem-28212	138	2	2011	2011	NUM
fbem-28212	138	3	)	)	PUNCT
fbem-28212	138	4	.	.	PUNCT
fbem-28212	139	1	value	value	NOUN
fbem-28212	139	2	relevance	relevance	NOUN
fbem-28212	139	3	study	study	NOUN
fbem-28212	139	4	on	on	ADP
fbem-28212	139	5	disclosure	disclosure	NOUN
fbem-28212	139	6	of	of	ADP
fbem-28212	139	7	r	r	NOUN
fbem-28212	139	8	&	&	CCONJ
fbem-28212	139	9	d	d	PROPN
fbem-28212	139	10	expenditure	expenditure	NOUN
fbem-28212	139	11	information	information	NOUN
fbem-28212	139	12	.	.	PUNCT
fbem-28212	140	1	financial	financial	ADJ
fbem-28212	140	2	theory	theory	NOUN
fbem-28212	140	3	and	and	CCONJ
fbem-28212	140	4	practice	practice	NOUN
fbem-28212	140	5	,	,	PUNCT
fbem-28212	140	6	32(02	32(02	NUM
fbem-28212	140	7	)	)	PUNCT
fbem-28212	140	8	,	,	PUNCT
fbem-28212	140	9	73	73	NUM
fbem-28212	140	10	-	-	SYM
fbem-28212	140	11	78	78	NUM
fbem-28212	140	12	.	.	PUNCT
fbem-28212	141	1	[	[	X
fbem-28212	141	2	6	6	NUM
fbem-28212	141	3	]	]	PUNCT
fbem-28212	141	4	mark	mark	PROPN
fbem-28212	141	5	wei	wei	PROPN
fbem-28212	141	6	.	.	PUNCT
fbem-28212	142	1	(	(	PUNCT
fbem-28212	142	2	2020a	2020a	NUM
fbem-28212	142	3	)	)	PUNCT
fbem-28212	142	4	.	.	PUNCT
fbem-28212	143	1	impact	impact	NOUN
fbem-28212	143	2	of	of	ADP
fbem-28212	143	3	internal	internal	ADJ
fbem-28212	143	4	control	control	NOUN
fbem-28212	143	5	disclosure	disclosure	NOUN
fbem-28212	143	6	on	on	ADP
fbem-28212	143	7	audit	audit	NOUN
fbem-28212	143	8	quality	quality	NOUN
fbem-28212	143	9	.	.	PUNCT
fbem-28212	144	1	industrial	industrial	ADJ
fbem-28212	144	2	innovation	innovation	NOUN
fbem-28212	144	3	research	research	NOUN
fbem-28212	144	4	(	(	PUNCT
fbem-28212	144	5	08	08	NUM
fbem-28212	144	6	)	)	PUNCT
fbem-28212	144	7	,	,	PUNCT
fbem-28212	144	8	77	77	NUM
fbem-28212	144	9	-	-	SYM
fbem-28212	144	10	78	78	NUM
fbem-28212	144	11	+	+	NUM
fbem-28212	144	12	80	80	NUM
fbem-28212	144	13	.	.	PUNCT
fbem-28212	145	1	[	[	X
fbem-28212	145	2	7	7	X
fbem-28212	145	3	]	]	X
fbem-28212	145	4	wei	wei	PROPN
fbem-28212	145	5	biaowen	biaowen	NOUN
fbem-28212	145	6	.	.	PUNCT
fbem-28212	146	1	(	(	PUNCT
fbem-28212	146	2	2020b	2020b	NUM
fbem-28212	146	3	)	)	PUNCT
fbem-28212	146	4	.	.	PUNCT
fbem-28212	147	1	impact	impact	NOUN
fbem-28212	147	2	of	of	ADP
fbem-28212	147	3	internal	internal	ADJ
fbem-28212	147	4	control	control	NOUN
fbem-28212	147	5	disclosure	disclosure	NOUN
fbem-28212	147	6	on	on	ADP
fbem-28212	147	7	audit	audit	NOUN
fbem-28212	147	8	quality	quality	NOUN
fbem-28212	147	9	.	.	PUNCT
fbem-28212	148	1	market	market	NOUN
fbem-28212	148	2	for	for	ADP
fbem-28212	148	3	the	the	DET
fbem-28212	148	4	economy	economy	NOUN
fbem-28212	148	5	of	of	ADP
fbem-28212	148	6	technology	technology	NOUN
fbem-28212	148	7	(	(	PUNCT
fbem-28212	148	8	01	01	NUM
fbem-28212	148	9	)	)	PUNCT
fbem-28212	148	10	,	,	PUNCT
fbem-28212	148	11	42	42	NUM
fbem-28212	148	12	-	-	SYM
fbem-28212	148	13	43	43	NUM
fbem-28212	148	14	+	+	NUM
fbem-28212	148	15	100	100	NUM
fbem-28212	148	16	.	.	PUNCT
fbem-28212	149	1	[	[	X
fbem-28212	149	2	8	8	NUM
fbem-28212	149	3	]	]	X
fbem-28212	149	4	zhao	zhao	PROPN
fbem-28212	149	5	jin	jin	PROPN
fbem-28212	149	6	.	.	PUNCT
fbem-28212	150	1	(	(	PUNCT
fbem-28212	150	2	2023	2023	NUM
fbem-28212	150	3	)	)	PUNCT
fbem-28212	150	4	.	.	PUNCT
fbem-28212	151	1	impact	impact	NOUN
fbem-28212	151	2	of	of	ADP
fbem-28212	151	3	corporate	corporate	ADJ
fbem-28212	151	4	social	social	ADJ
fbem-28212	151	5	responsibility	responsibility	NOUN
fbem-28212	151	6	disclosure	disclosure	NOUN
fbem-28212	151	7	on	on	ADP
fbem-28212	151	8	audit	audit	NOUN
fbem-28212	151	9	quality	quality	NOUN
fbem-28212	151	10	.	.	PUNCT
fbem-28212	152	1	cooperative	cooperative	ADJ
fbem-28212	152	2	economics	economic	NOUN
fbem-28212	152	3	and	and	CCONJ
fbem-28212	152	4	technology	technology	NOUN
fbem-28212	152	5	(	(	PUNCT
fbem-28212	152	6	05	05	NUM
fbem-28212	152	7	)	)	PUNCT
fbem-28212	152	8	,	,	PUNCT
fbem-28212	152	9	158	158	NUM
fbem-28212	152	10	-	-	SYM
fbem-28212	152	11	160	160	NUM
fbem-28212	152	12	.	.	PUNCT
fbem-28212	153	1	[	[	X
fbem-28212	153	2	9	9	NUM
fbem-28212	153	3	]	]	X
fbem-28212	153	4	zhao	zhao	PROPN
fbem-28212	153	5	liping	liping	PROPN
fbem-28212	153	6	,	,	PUNCT
fbem-28212	153	7	hu	hu	PROPN
fbem-28212	153	8	xiaokang	xiaokang	PROPN
fbem-28212	153	9	,	,	PUNCT
fbem-28212	153	10	&	&	CCONJ
fbem-28212	153	11	wan	wan	PROPN
fbem-28212	153	12	xiaojuan	xiaojuan	PROPN
fbem-28212	153	13	.	.	PUNCT
fbem-28212	154	1	(	(	PUNCT
fbem-28212	154	2	2017	2017	NUM
fbem-28212	154	3	)	)	PUNCT
fbem-28212	154	4	.	.	PUNCT
fbem-28212	155	1	research	research	NOUN
fbem-28212	155	2	on	on	ADP
fbem-28212	155	3	disclosure	disclosure	NOUN
fbem-28212	155	4	of	of	ADP
fbem-28212	155	5	research	research	NOUN
fbem-28212	155	6	and	and	CCONJ
fbem-28212	155	7	development	development	NOUN
fbem-28212	155	8	activities	activity	NOUN
fbem-28212	155	9	of	of	ADP
fbem-28212	155	10	listed	list	VERB
fbem-28212	155	11	companies	company	NOUN
fbem-28212	155	12	on	on	ADP
fbem-28212	155	13	the	the	DET
fbem-28212	155	14	growth	growth	NOUN
fbem-28212	155	15	enterprise	enterprise	NOUN
fbem-28212	155	16	market	market	NOUN
fbem-28212	155	17	.	.	PUNCT
fbem-28212	156	1	friends	friend	NOUN
fbem-28212	156	2	of	of	ADP
fbem-28212	156	3	accounting	accounting	NOUN
fbem-28212	156	4	(	(	PUNCT
fbem-28212	156	5	21	21	NUM
fbem-28212	156	6	)	)	PUNCT
fbem-28212	156	7	,	,	PUNCT
fbem-28212	156	8	60	60	NUM
fbem-28212	156	9	-	-	SYM
fbem-28212	156	10	63	63	NUM
fbem-28212	156	11	.	.	PUNCT
fbem-28212	157	1	[	[	X
fbem-28212	157	2	10	10	NUM
fbem-28212	157	3	]	]	X
fbem-28212	157	4	zhu	zhu	PROPN
fbem-28212	157	5	ling	ling	PROPN
fbem-28212	157	6	,	,	PUNCT
fbem-28212	157	7	&	&	CCONJ
fbem-28212	157	8	xu	xu	PROPN
fbem-28212	157	9	min	min	PROPN
fbem-28212	157	10	.	.	PROPN
fbem-28212	157	11	(	(	PUNCT
fbem-28212	157	12	2017	2017	NUM
fbem-28212	157	13	)	)	PUNCT
fbem-28212	157	14	.	.	PUNCT
fbem-28212	158	1	a	a	DET
fbem-28212	158	2	summary	summary	NOUN
fbem-28212	158	3	of	of	ADP
fbem-28212	158	4	the	the	DET
fbem-28212	158	5	current	current	ADJ
fbem-28212	158	6	situation	situation	NOUN
fbem-28212	158	7	of	of	ADP
fbem-28212	158	8	r	r	NOUN
fbem-28212	158	9	&	&	CCONJ
fbem-28212	158	10	d	d	PROPN
fbem-28212	158	11	information	information	NOUN
fbem-28212	158	12	disclosure	disclosure	NOUN
fbem-28212	158	13	of	of	ADP
fbem-28212	158	14	listed	list	VERB
fbem-28212	158	15	companies	company	NOUN
fbem-28212	158	16	in	in	ADP
fbem-28212	158	17	our	our	PRON
fbem-28212	158	18	country	country	NOUN
fbem-28212	158	19	.	.	PUNCT
fbem-28212	159	1	mall	mall	PROPN
fbem-28212	159	2	modernization	modernization	PROPN
fbem-28212	159	3	(	(	PUNCT
fbem-28212	159	4	09	09	NUM
fbem-28212	159	5	)	)	PUNCT
fbem-28212	159	6	,	,	PUNCT
fbem-28212	159	7	232	232	NUM
fbem-28212	159	8	-	-	SYM
fbem-28212	159	9	233	233	NUM
fbem-28212	159	10	.	.	PUNCT
fbem-28212	160	1	doi	doi	NOUN
fbem-28212	160	2	:	:	PUNCT
fbem-28212	160	3	10.14013	10.14013	NUM
fbem-28212	160	4	/	/	SYM
fbem-28212	160	5	j.	j.	PROPN
fbem-28212	160	6	cnki	cnki	PROPN
fbem-28212	160	7	.	.	PUNCT
fbem-28212	161	1	scxdh	scxdh	PROPN
fbem-28212	161	2	.	.	PUNCT
fbem-28212	162	1	2017.09.134	2017.09.134	PROPN