id	sid	tid	token	lemma	pos
fbem-29582	1	1	frontiers	frontier	NOUN
fbem-29582	1	2	in	in	ADP
fbem-29582	1	3	business	business	NOUN
fbem-29582	1	4	,	,	PUNCT
fbem-29582	1	5	economics	economic	NOUN
fbem-29582	1	6	and	and	CCONJ
fbem-29582	1	7	management	management	NOUN
fbem-29582	1	8	issn	issn	PROPN
fbem-29582	1	9	:	:	PUNCT
fbem-29582	1	10	2766	2766	NUM
fbem-29582	1	11	-	-	PUNCT
fbem-29582	1	12	824x	824x	NUM
fbem-29582	1	13	|	|	ADJ
fbem-29582	1	14	vol	vol	NOUN
fbem-29582	1	15	.	.	PROPN
fbem-29582	1	16	18	18	NUM
fbem-29582	1	17	,	,	PUNCT
fbem-29582	1	18	no	no	INTJ
fbem-29582	1	19	.	.	NOUN
fbem-29582	1	20	2	2	NUM
fbem-29582	1	21	,	,	PUNCT
fbem-29582	1	22	2025	2025	NUM
fbem-29582	1	23	33	33	NUM
fbem-29582	1	24	disclosure	disclosure	NOUN
fbem-29582	1	25	of	of	ADP
fbem-29582	1	26	key	key	ADJ
fbem-29582	1	27	audit	audit	NOUN
fbem-29582	1	28	matters	matter	NOUN
fbem-29582	1	29	and	and	CCONJ
fbem-29582	1	30	audit	audit	NOUN
fbem-29582	1	31	fees	fee	NOUN
fbem-29582	1	32	xiaoxue	xiaoxue	PROPN
fbem-29582	1	33	zheng	zheng	PROPN
fbem-29582	1	34	school	school	PROPN
fbem-29582	1	35	of	of	ADP
fbem-29582	1	36	southwester	southwester	ADJ
fbem-29582	1	37	petroleum	petroleum	NOUN
fbem-29582	1	38	university	university	NOUN
fbem-29582	1	39	,	,	PUNCT
fbem-29582	1	40	chengdu	chengdu	PROPN
fbem-29582	1	41	610000	610000	NUM
fbem-29582	1	42	,	,	PUNCT
fbem-29582	1	43	china	china	PROPN
fbem-29582	1	44	abstract	abstract	NOUN
fbem-29582	1	45	:	:	PUNCT
fbem-29582	1	46	since	since	SCONJ
fbem-29582	1	47	the	the	DET
fbem-29582	1	48	financial	financial	ADJ
fbem-29582	1	49	crisis	crisis	NOUN
fbem-29582	1	50	in	in	ADP
fbem-29582	1	51	2008	2008	NUM
fbem-29582	1	52	,	,	PUNCT
fbem-29582	1	53	countries	country	NOUN
fbem-29582	1	54	have	have	AUX
fbem-29582	1	55	been	be	AUX
fbem-29582	1	56	exploring	explore	VERB
fbem-29582	1	57	new	new	ADJ
fbem-29582	1	58	ways	way	NOUN
fbem-29582	1	59	to	to	PART
fbem-29582	1	60	reform	reform	VERB
fbem-29582	1	61	audit	audit	NOUN
fbem-29582	1	62	reports	report	NOUN
fbem-29582	1	63	.	.	PUNCT
fbem-29582	2	1	keeping	keep	VERB
fbem-29582	2	2	pace	pace	NOUN
fbem-29582	2	3	with	with	ADP
fbem-29582	2	4	the	the	DET
fbem-29582	2	5	reform	reform	NOUN
fbem-29582	2	6	of	of	ADP
fbem-29582	2	7	international	international	ADJ
fbem-29582	2	8	auditing	auditing	NOUN
fbem-29582	2	9	standards	standard	NOUN
fbem-29582	2	10	and	and	CCONJ
fbem-29582	2	11	significantly	significantly	ADV
fbem-29582	2	12	improving	improve	VERB
fbem-29582	2	13	the	the	DET
fbem-29582	2	14	information	information	NOUN
fbem-29582	2	15	richness	richness	NOUN
fbem-29582	2	16	and	and	CCONJ
fbem-29582	2	17	communication	communication	NOUN
fbem-29582	2	18	efficiency	efficiency	NOUN
fbem-29582	2	19	of	of	ADP
fbem-29582	2	20	audit	audit	NOUN
fbem-29582	2	21	reports	report	NOUN
fbem-29582	2	22	,	,	PUNCT
fbem-29582	2	23	china	china	PROPN
fbem-29582	2	24	's	's	PART
fbem-29582	2	25	ministry	ministry	PROPN
fbem-29582	2	26	of	of	ADP
fbem-29582	2	27	finance	finance	PROPN
fbem-29582	2	28	issued	issue	VERB
fbem-29582	2	29	the	the	DET
fbem-29582	2	30	new	new	ADJ
fbem-29582	2	31	audit	audit	NOUN
fbem-29582	2	32	reporting	report	VERB
fbem-29582	2	33	standard	standard	ADJ
fbem-29582	2	34	no	no	NOUN
fbem-29582	2	35	.	.	PROPN
fbem-29582	2	36	1504	1504	NUM
fbem-29582	2	37	in	in	ADP
fbem-29582	2	38	december	december	PROPN
fbem-29582	2	39	2016	2016	NUM
fbem-29582	2	40	,	,	PUNCT
fbem-29582	2	41	which	which	PRON
fbem-29582	2	42	clearly	clearly	ADV
fbem-29582	2	43	stipulates	stipulate	VERB
fbem-29582	2	44	that	that	SCONJ
fbem-29582	2	45	certified	certify	VERB
fbem-29582	2	46	public	public	ADJ
fbem-29582	2	47	accountants	accountant	NOUN
fbem-29582	2	48	must	must	AUX
fbem-29582	2	49	disclose	disclose	VERB
fbem-29582	2	50	key	key	ADJ
fbem-29582	2	51	audit	audit	NOUN
fbem-29582	2	52	matters	matter	NOUN
fbem-29582	2	53	and	and	CCONJ
fbem-29582	2	54	corresponding	correspond	VERB
fbem-29582	2	55	audit	audit	NOUN
fbem-29582	2	56	countermeasures	countermeasure	NOUN
fbem-29582	2	57	in	in	ADP
fbem-29582	2	58	detail	detail	NOUN
fbem-29582	2	59	when	when	SCONJ
fbem-29582	2	60	preparing	prepare	VERB
fbem-29582	2	61	audit	audit	NOUN
fbem-29582	2	62	reports	report	NOUN
fbem-29582	2	63	.	.	PUNCT
fbem-29582	3	1	to	to	PART
fbem-29582	3	2	enhance	enhance	VERB
fbem-29582	3	3	the	the	DET
fbem-29582	3	4	depth	depth	NOUN
fbem-29582	3	5	and	and	CCONJ
fbem-29582	3	6	transparency	transparency	NOUN
fbem-29582	3	7	of	of	ADP
fbem-29582	3	8	the	the	DET
fbem-29582	3	9	report	report	NOUN
fbem-29582	3	10	.	.	PUNCT
fbem-29582	4	1	as	as	ADP
fbem-29582	4	2	the	the	DET
fbem-29582	4	3	focus	focus	NOUN
fbem-29582	4	4	of	of	ADP
fbem-29582	4	5	the	the	DET
fbem-29582	4	6	reform	reform	NOUN
fbem-29582	4	7	,	,	PUNCT
fbem-29582	4	8	the	the	DET
fbem-29582	4	9	disclosure	disclosure	NOUN
fbem-29582	4	10	of	of	ADP
fbem-29582	4	11	key	key	ADJ
fbem-29582	4	12	audit	audit	NOUN
fbem-29582	4	13	matters	matter	NOUN
fbem-29582	4	14	has	have	AUX
fbem-29582	4	15	put	put	VERB
fbem-29582	4	16	forward	forward	ADV
fbem-29582	4	17	new	new	ADJ
fbem-29582	4	18	requirements	requirement	NOUN
fbem-29582	4	19	and	and	CCONJ
fbem-29582	4	20	challenges	challenge	NOUN
fbem-29582	4	21	for	for	ADP
fbem-29582	4	22	cpas	cpa	NOUN
fbem-29582	4	23	and	and	CCONJ
fbem-29582	4	24	accounting	accounting	NOUN
fbem-29582	4	25	firms	firm	NOUN
fbem-29582	4	26	.	.	PUNCT
fbem-29582	5	1	the	the	DET
fbem-29582	5	2	openness	openness	NOUN
fbem-29582	5	3	of	of	ADP
fbem-29582	5	4	the	the	DET
fbem-29582	5	5	audit	audit	NOUN
fbem-29582	5	6	process	process	NOUN
fbem-29582	5	7	has	have	AUX
fbem-29582	5	8	increased	increase	VERB
fbem-29582	5	9	the	the	DET
fbem-29582	5	10	audit	audit	NOUN
fbem-29582	5	11	workload	workload	NOUN
fbem-29582	5	12	and	and	CCONJ
fbem-29582	5	13	the	the	DET
fbem-29582	5	14	risk	risk	NOUN
fbem-29582	5	15	of	of	ADP
fbem-29582	5	16	cpas	cpa	NOUN
fbem-29582	5	17	being	be	AUX
fbem-29582	5	18	held	hold	VERB
fbem-29582	5	19	accountable	accountable	ADJ
fbem-29582	5	20	,	,	PUNCT
fbem-29582	5	21	but	but	CCONJ
fbem-29582	5	22	it	it	PRON
fbem-29582	5	23	has	have	AUX
fbem-29582	5	24	also	also	ADV
fbem-29582	5	25	become	become	VERB
fbem-29582	5	26	an	an	DET
fbem-29582	5	27	opportunity	opportunity	NOUN
fbem-29582	5	28	for	for	SCONJ
fbem-29582	5	29	accounting	accounting	NOUN
fbem-29582	5	30	firms	firm	NOUN
fbem-29582	5	31	to	to	PART
fbem-29582	5	32	improve	improve	VERB
fbem-29582	5	33	the	the	DET
fbem-29582	5	34	quality	quality	NOUN
fbem-29582	5	35	of	of	ADP
fbem-29582	5	36	audit	audit	NOUN
fbem-29582	5	37	reports	report	NOUN
fbem-29582	5	38	and	and	CCONJ
fbem-29582	5	39	establish	establish	VERB
fbem-29582	5	40	a	a	DET
fbem-29582	5	41	good	good	ADJ
fbem-29582	5	42	reputation	reputation	NOUN
fbem-29582	5	43	.	.	PUNCT
fbem-29582	6	1	in	in	ADP
fbem-29582	6	2	the	the	DET
fbem-29582	6	3	context	context	NOUN
fbem-29582	6	4	of	of	ADP
fbem-29582	6	5	the	the	DET
fbem-29582	6	6	continuous	continuous	ADJ
fbem-29582	6	7	disclosure	disclosure	NOUN
fbem-29582	6	8	of	of	ADP
fbem-29582	6	9	key	key	ADJ
fbem-29582	6	10	audit	audit	NOUN
fbem-29582	6	11	matters	matter	NOUN
fbem-29582	6	12	,	,	PUNCT
fbem-29582	6	13	this	this	DET
fbem-29582	6	14	paper	paper	NOUN
fbem-29582	6	15	studies	study	VERB
fbem-29582	6	16	the	the	DET
fbem-29582	6	17	economic	economic	ADJ
fbem-29582	6	18	consequences	consequence	NOUN
fbem-29582	6	19	of	of	ADP
fbem-29582	6	20	the	the	DET
fbem-29582	6	21	disclosure	disclosure	NOUN
fbem-29582	6	22	of	of	ADP
fbem-29582	6	23	key	key	ADJ
fbem-29582	6	24	audit	audit	NOUN
fbem-29582	6	25	matters	matter	NOUN
fbem-29582	6	26	,	,	PUNCT
fbem-29582	6	27	that	that	ADV
fbem-29582	6	28	is	is	ADV
fbem-29582	6	29	,	,	PUNCT
fbem-29582	6	30	the	the	DET
fbem-29582	6	31	impact	impact	NOUN
fbem-29582	6	32	on	on	ADP
fbem-29582	6	33	audit	audit	NOUN
fbem-29582	6	34	fees	fee	NOUN
fbem-29582	6	35	,	,	PUNCT
fbem-29582	6	36	in	in	ADP
fbem-29582	6	37	order	order	NOUN
fbem-29582	6	38	to	to	PART
fbem-29582	6	39	provide	provide	VERB
fbem-29582	6	40	feasible	feasible	ADJ
fbem-29582	6	41	suggestions	suggestion	NOUN
fbem-29582	6	42	for	for	ADP
fbem-29582	6	43	the	the	DET
fbem-29582	6	44	healthy	healthy	ADJ
fbem-29582	6	45	development	development	NOUN
fbem-29582	6	46	of	of	ADP
fbem-29582	6	47	the	the	DET
fbem-29582	6	48	audit	audit	NOUN
fbem-29582	6	49	market.this	market.this	PRON
fbem-29582	6	50	paper	paper	NOUN
fbem-29582	6	51	selects	select	NOUN
fbem-29582	6	52	china	china	PROPN
fbem-29582	6	53	's	's	PART
fbem-29582	6	54	a	a	DET
fbem-29582	6	55	-	-	PUNCT
fbem-29582	6	56	share	share	NOUN
fbem-29582	6	57	listed	list	VERB
fbem-29582	6	58	enterprises	enterprise	NOUN
fbem-29582	6	59	from	from	ADP
fbem-29582	6	60	2017	2017	NUM
fbem-29582	6	61	to	to	ADP
fbem-29582	6	62	2023	2023	NUM
fbem-29582	6	63	as	as	ADP
fbem-29582	6	64	sample	sample	NOUN
fbem-29582	6	65	objects	object	NOUN
fbem-29582	6	66	,	,	PUNCT
fbem-29582	6	67	and	and	CCONJ
fbem-29582	6	68	conducts	conduct	VERB
fbem-29582	6	69	research	research	NOUN
fbem-29582	6	70	from	from	ADP
fbem-29582	6	71	both	both	CCONJ
fbem-29582	6	72	theoretical	theoretical	ADJ
fbem-29582	6	73	and	and	CCONJ
fbem-29582	6	74	empirical	empirical	ADJ
fbem-29582	6	75	perspectives	perspective	NOUN
fbem-29582	6	76	.	.	PUNCT
fbem-29582	7	1	the	the	DET
fbem-29582	7	2	results	result	NOUN
fbem-29582	7	3	show	show	VERB
fbem-29582	7	4	that	that	SCONJ
fbem-29582	7	5	the	the	DET
fbem-29582	7	6	number	number	NOUN
fbem-29582	7	7	and	and	CCONJ
fbem-29582	7	8	length	length	NOUN
fbem-29582	7	9	of	of	ADP
fbem-29582	7	10	disclosure	disclosure	NOUN
fbem-29582	7	11	of	of	ADP
fbem-29582	7	12	key	key	ADJ
fbem-29582	7	13	audit	audit	NOUN
fbem-29582	7	14	matters	matter	NOUN
fbem-29582	7	15	have	have	VERB
fbem-29582	7	16	a	a	DET
fbem-29582	7	17	positive	positive	ADJ
fbem-29582	7	18	impact	impact	NOUN
fbem-29582	7	19	on	on	ADP
fbem-29582	7	20	audit	audit	NOUN
fbem-29582	7	21	fees	fee	NOUN
fbem-29582	7	22	;	;	PUNCT
fbem-29582	7	23	in	in	ADP
fbem-29582	7	24	terms	term	NOUN
fbem-29582	7	25	of	of	ADP
fbem-29582	7	26	the	the	DET
fbem-29582	7	27	mediating	mediate	VERB
fbem-29582	7	28	role	role	NOUN
fbem-29582	7	29	of	of	ADP
fbem-29582	7	30	audit	audit	NOUN
fbem-29582	7	31	delay	delay	NOUN
fbem-29582	7	32	,	,	PUNCT
fbem-29582	7	33	audit	audit	NOUN
fbem-29582	7	34	delay	delay	NOUN
fbem-29582	7	35	partly	partly	ADV
fbem-29582	7	36	mediates	mediate	VERB
fbem-29582	7	37	the	the	DET
fbem-29582	7	38	relationship	relationship	NOUN
fbem-29582	7	39	between	between	ADP
fbem-29582	7	40	the	the	DET
fbem-29582	7	41	number	number	NOUN
fbem-29582	7	42	of	of	ADP
fbem-29582	7	43	key	key	ADJ
fbem-29582	7	44	audit	audit	NOUN
fbem-29582	7	45	items	item	NOUN
fbem-29582	7	46	disclosed	disclose	VERB
fbem-29582	7	47	and	and	CCONJ
fbem-29582	7	48	audit	audit	NOUN
fbem-29582	7	49	fees	fee	NOUN
fbem-29582	7	50	.	.	PUNCT
fbem-29582	8	1	keywords	keyword	NOUN
fbem-29582	8	2	:	:	PUNCT
fbem-29582	8	3	key	key	ADJ
fbem-29582	8	4	aduit	aduit	NOUN
fbem-29582	8	5	matter	matter	NOUN
fbem-29582	8	6	,	,	PUNCT
fbem-29582	8	7	audit	audit	NOUN
fbem-29582	8	8	fees	fee	NOUN
fbem-29582	8	9	,	,	PUNCT
fbem-29582	8	10	audit	audit	NOUN
fbem-29582	8	11	delay	delay	NOUN
fbem-29582	8	12	,	,	PUNCT
fbem-29582	8	13	new	new	ADJ
fbem-29582	8	14	audit	audit	NOUN
fbem-29582	8	15	reporting	report	VERB
fbem-29582	8	16	standards	standard	NOUN
fbem-29582	8	17	reform	reform	NOUN
fbem-29582	8	18	.	.	PUNCT
fbem-29582	9	1	1	1	X
fbem-29582	9	2	.	.	X
fbem-29582	9	3	introduction	introduction	NOUN
fbem-29582	9	4	as	as	ADP
fbem-29582	9	5	a	a	DET
fbem-29582	9	6	bridge	bridge	NOUN
fbem-29582	9	7	between	between	ADP
fbem-29582	9	8	the	the	DET
fbem-29582	9	9	listed	list	VERB
fbem-29582	9	10	public	public	ADJ
fbem-29582	9	11	entity	entity	NOUN
fbem-29582	9	12	and	and	CCONJ
fbem-29582	9	13	the	the	DET
fbem-29582	9	14	intended	intend	VERB
fbem-29582	9	15	users	user	NOUN
fbem-29582	9	16	of	of	ADP
fbem-29582	9	17	financial	financial	ADJ
fbem-29582	9	18	statements	statement	NOUN
fbem-29582	9	19	,	,	PUNCT
fbem-29582	9	20	the	the	DET
fbem-29582	9	21	audit	audit	NOUN
fbem-29582	9	22	report	report	NOUN
fbem-29582	9	23	is	be	AUX
fbem-29582	9	24	a	a	DET
fbem-29582	9	25	fair	fair	ADJ
fbem-29582	9	26	and	and	CCONJ
fbem-29582	9	27	legitimate	legitimate	ADJ
fbem-29582	9	28	audit	audit	NOUN
fbem-29582	9	29	opinion	opinion	NOUN
fbem-29582	9	30	published	publish	VERB
fbem-29582	9	31	by	by	ADP
fbem-29582	9	32	a	a	DET
fbem-29582	9	33	third	third	ADJ
fbem-29582	9	34	party	party	NOUN
fbem-29582	9	35	.	.	PUNCT
fbem-29582	10	1	for	for	ADP
fbem-29582	10	2	enterprises	enterprise	NOUN
fbem-29582	10	3	,	,	PUNCT
fbem-29582	10	4	audit	audit	NOUN
fbem-29582	10	5	reports	report	NOUN
fbem-29582	10	6	can	can	AUX
fbem-29582	10	7	help	help	VERB
fbem-29582	10	8	enterprises	enterprise	NOUN
fbem-29582	10	9	avoid	avoid	VERB
fbem-29582	10	10	risks	risk	NOUN
fbem-29582	10	11	by	by	ADP
fbem-29582	10	12	discovering	discover	VERB
fbem-29582	10	13	potential	potential	ADJ
fbem-29582	10	14	risk	risk	NOUN
fbem-29582	10	15	points	point	NOUN
fbem-29582	10	16	,	,	PUNCT
fbem-29582	10	17	accurately	accurately	ADV
fbem-29582	10	18	locate	locate	VERB
fbem-29582	10	19	existing	exist	VERB
fbem-29582	10	20	problems	problem	NOUN
fbem-29582	10	21	,	,	PUNCT
fbem-29582	10	22	and	and	CCONJ
fbem-29582	10	23	urge	urge	VERB
fbem-29582	10	24	the	the	DET
fbem-29582	10	25	management	management	NOUN
fbem-29582	10	26	to	to	PART
fbem-29582	10	27	take	take	VERB
fbem-29582	10	28	corresponding	corresponding	ADJ
fbem-29582	10	29	measures	measure	NOUN
fbem-29582	10	30	to	to	PART
fbem-29582	10	31	solve	solve	VERB
fbem-29582	10	32	them	they	PRON
fbem-29582	10	33	,	,	PUNCT
fbem-29582	10	34	thus	thus	ADV
fbem-29582	10	35	improving	improve	VERB
fbem-29582	10	36	the	the	DET
fbem-29582	10	37	management	management	NOUN
fbem-29582	10	38	efficiency	efficiency	NOUN
fbem-29582	10	39	and	and	CCONJ
fbem-29582	10	40	operation	operation	NOUN
fbem-29582	10	41	efficiency	efficiency	NOUN
fbem-29582	10	42	of	of	ADP
fbem-29582	10	43	enterprises	enterprise	NOUN
fbem-29582	10	44	.	.	PUNCT
fbem-29582	11	1	for	for	ADP
fbem-29582	11	2	the	the	DET
fbem-29582	11	3	majority	majority	NOUN
fbem-29582	11	4	of	of	ADP
fbem-29582	11	5	expected	expect	VERB
fbem-29582	11	6	users	user	NOUN
fbem-29582	11	7	of	of	ADP
fbem-29582	11	8	financial	financial	ADJ
fbem-29582	11	9	statements	statement	NOUN
fbem-29582	11	10	,	,	PUNCT
fbem-29582	11	11	audit	audit	NOUN
fbem-29582	11	12	reports	report	NOUN
fbem-29582	11	13	provide	provide	VERB
fbem-29582	11	14	a	a	DET
fbem-29582	11	15	reference	reference	NOUN
fbem-29582	11	16	for	for	ADP
fbem-29582	11	17	the	the	DET
fbem-29582	11	18	real	real	ADJ
fbem-29582	11	19	situation	situation	NOUN
fbem-29582	11	20	of	of	ADP
fbem-29582	11	21	enterprises	enterprise	NOUN
fbem-29582	11	22	,	,	PUNCT
fbem-29582	11	23	and	and	CCONJ
fbem-29582	11	24	are	be	AUX
fbem-29582	11	25	also	also	ADV
fbem-29582	11	26	an	an	DET
fbem-29582	11	27	important	important	ADJ
fbem-29582	11	28	basis	basis	NOUN
fbem-29582	11	29	for	for	SCONJ
fbem-29582	11	30	investors	investor	NOUN
fbem-29582	11	31	to	to	PART
fbem-29582	11	32	evaluate	evaluate	VERB
fbem-29582	11	33	investment	investment	NOUN
fbem-29582	11	34	risk	risk	NOUN
fbem-29582	11	35	and	and	CCONJ
fbem-29582	11	36	enterprise	enterprise	NOUN
fbem-29582	11	37	value	value	NOUN
fbem-29582	11	38	.	.	PUNCT
fbem-29582	12	1	as	as	SCONJ
fbem-29582	12	2	china	china	PROPN
fbem-29582	12	3	's	's	PART
fbem-29582	12	4	economy	economy	NOUN
fbem-29582	12	5	enters	enter	VERB
fbem-29582	12	6	a	a	DET
fbem-29582	12	7	longer	long	ADJ
fbem-29582	12	8	period	period	NOUN
fbem-29582	12	9	of	of	ADP
fbem-29582	12	10	low	low	ADJ
fbem-29582	12	11	growth	growth	NOUN
fbem-29582	12	12	,	,	PUNCT
fbem-29582	12	13	investors	investor	NOUN
fbem-29582	12	14	,	,	PUNCT
fbem-29582	12	15	while	while	SCONJ
fbem-29582	12	16	still	still	ADV
fbem-29582	12	17	optimistic	optimistic	ADJ
fbem-29582	12	18	about	about	ADP
fbem-29582	12	19	the	the	DET
fbem-29582	12	20	investment	investment	NOUN
fbem-29582	12	21	market	market	NOUN
fbem-29582	12	22	,	,	PUNCT
fbem-29582	12	23	will	will	AUX
fbem-29582	12	24	be	be	AUX
fbem-29582	12	25	more	more	ADV
fbem-29582	12	26	cautious	cautious	ADJ
fbem-29582	12	27	in	in	ADP
fbem-29582	12	28	their	their	PRON
fbem-29582	12	29	actions	action	NOUN
fbem-29582	12	30	.	.	PUNCT
fbem-29582	13	1	in	in	ADP
fbem-29582	13	2	this	this	DET
fbem-29582	13	3	case	case	NOUN
fbem-29582	13	4	,	,	PUNCT
fbem-29582	13	5	the	the	DET
fbem-29582	13	6	expected	expect	VERB
fbem-29582	13	7	users	user	NOUN
fbem-29582	13	8	of	of	ADP
fbem-29582	13	9	financial	financial	ADJ
fbem-29582	13	10	statements	statement	NOUN
fbem-29582	13	11	will	will	AUX
fbem-29582	13	12	increasingly	increasingly	ADV
fbem-29582	13	13	rely	rely	VERB
fbem-29582	13	14	on	on	ADP
fbem-29582	13	15	audit	audit	NOUN
fbem-29582	13	16	reports	report	NOUN
fbem-29582	13	17	.	.	PUNCT
fbem-29582	14	1	therefore	therefore	ADV
fbem-29582	14	2	,	,	PUNCT
fbem-29582	14	3	the	the	DET
fbem-29582	14	4	communication	communication	NOUN
fbem-29582	14	5	value	value	NOUN
fbem-29582	14	6	of	of	ADP
fbem-29582	14	7	audit	audit	NOUN
fbem-29582	14	8	reports	report	NOUN
fbem-29582	14	9	is	be	AUX
fbem-29582	14	10	particularly	particularly	ADV
fbem-29582	14	11	important	important	ADJ
fbem-29582	14	12	.	.	PUNCT
fbem-29582	15	1	the	the	DET
fbem-29582	15	2	evolution	evolution	NOUN
fbem-29582	15	3	of	of	ADP
fbem-29582	15	4	international	international	ADJ
fbem-29582	15	5	standards	standard	NOUN
fbem-29582	15	6	for	for	ADP
fbem-29582	15	7	audit	audit	NOUN
fbem-29582	15	8	reports	report	NOUN
fbem-29582	15	9	has	have	AUX
fbem-29582	15	10	gone	go	VERB
fbem-29582	15	11	through	through	ADP
fbem-29582	15	12	three	three	NUM
fbem-29582	15	13	stages	stage	NOUN
fbem-29582	15	14	from	from	ADP
fbem-29582	15	15	non	non	ADJ
fbem-29582	15	16	-	-	NOUN
fbem-29582	15	17	standardization	standardization	NOUN
fbem-29582	15	18	to	to	ADP
fbem-29582	15	19	standardization	standardization	NOUN
fbem-29582	15	20	,	,	PUNCT
fbem-29582	15	21	and	and	CCONJ
fbem-29582	15	22	then	then	ADV
fbem-29582	15	23	to	to	ADP
fbem-29582	15	24	the	the	DET
fbem-29582	15	25	deepening	deepen	VERB
fbem-29582	15	26	development	development	NOUN
fbem-29582	15	27	of	of	ADP
fbem-29582	15	28	standardization	standardization	NOUN
fbem-29582	15	29	.	.	PUNCT
fbem-29582	16	1	in	in	ADP
fbem-29582	16	2	addition	addition	NOUN
fbem-29582	16	3	to	to	ADP
fbem-29582	16	4	the	the	DET
fbem-29582	16	5	introduction	introduction	NOUN
fbem-29582	16	6	paragraph	paragraph	NOUN
fbem-29582	16	7	and	and	CCONJ
fbem-29582	16	8	the	the	DET
fbem-29582	16	9	opinion	opinion	NOUN
fbem-29582	16	10	paragraph	paragraph	NOUN
fbem-29582	16	11	,	,	PUNCT
fbem-29582	16	12	the	the	DET
fbem-29582	16	13	traditional	traditional	ADJ
fbem-29582	16	14	audit	audit	NOUN
fbem-29582	16	15	report	report	NOUN
fbem-29582	16	16	uses	use	VERB
fbem-29582	16	17	highly	highly	ADV
fbem-29582	16	18	standardized	standardized	ADJ
fbem-29582	16	19	and	and	CCONJ
fbem-29582	16	20	featureless	featureless	ADJ
fbem-29582	16	21	language	language	NOUN
fbem-29582	16	22	expression	expression	NOUN
fbem-29582	16	23	.	.	PUNCT
fbem-29582	17	1	the	the	DET
fbem-29582	17	2	only	only	ADJ
fbem-29582	17	3	readability	readability	NOUN
fbem-29582	17	4	of	of	ADP
fbem-29582	17	5	the	the	DET
fbem-29582	17	6	traditional	traditional	ADJ
fbem-29582	17	7	audit	audit	NOUN
fbem-29582	17	8	report	report	NOUN
fbem-29582	17	9	lies	lie	VERB
fbem-29582	17	10	in	in	ADP
fbem-29582	17	11	the	the	DET
fbem-29582	17	12	"	"	PUNCT
fbem-29582	17	13	unqualified	unqualified	ADJ
fbem-29582	17	14	opinion	opinion	NOUN
fbem-29582	17	15	"	"	PUNCT
fbem-29582	17	16	or	or	CCONJ
fbem-29582	17	17	"	"	PUNCT
fbem-29582	17	18	non	non	ADJ
fbem-29582	17	19	-	-	ADJ
fbem-29582	17	20	unqualified	unqualified	ADJ
fbem-29582	17	21	opinion	opinion	NOUN
fbem-29582	17	22	"	"	PUNCT
fbem-29582	17	23	given	give	VERB
fbem-29582	17	24	in	in	ADP
fbem-29582	17	25	the	the	DET
fbem-29582	17	26	opinion	opinion	NOUN
fbem-29582	17	27	section	section	NOUN
fbem-29582	17	28	,	,	PUNCT
fbem-29582	17	29	which	which	PRON
fbem-29582	17	30	not	not	PART
fbem-29582	17	31	only	only	ADV
fbem-29582	17	32	limits	limit	VERB
fbem-29582	17	33	the	the	DET
fbem-29582	17	34	information	information	NOUN
fbem-29582	17	35	richness	richness	NOUN
fbem-29582	17	36	of	of	ADP
fbem-29582	17	37	the	the	DET
fbem-29582	17	38	report	report	NOUN
fbem-29582	17	39	,	,	PUNCT
fbem-29582	17	40	but	but	CCONJ
fbem-29582	17	41	also	also	ADV
fbem-29582	17	42	limits	limit	VERB
fbem-29582	17	43	the	the	DET
fbem-29582	17	44	readability	readability	NOUN
fbem-29582	17	45	of	of	ADP
fbem-29582	17	46	the	the	DET
fbem-29582	17	47	report	report	NOUN
fbem-29582	17	48	.	.	PUNCT
fbem-29582	18	1	it	it	PRON
fbem-29582	18	2	also	also	ADV
fbem-29582	18	3	weakens	weaken	VERB
fbem-29582	18	4	its	its	PRON
fbem-29582	18	5	relevance	relevance	NOUN
fbem-29582	18	6	to	to	ADP
fbem-29582	18	7	actual	actual	ADJ
fbem-29582	18	8	business	business	NOUN
fbem-29582	18	9	needs	need	NOUN
fbem-29582	18	10	and	and	CCONJ
fbem-29582	18	11	the	the	DET
fbem-29582	18	12	concerns	concern	NOUN
fbem-29582	18	13	of	of	ADP
fbem-29582	18	14	the	the	DET
fbem-29582	18	15	intended	intend	VERB
fbem-29582	18	16	users	user	NOUN
fbem-29582	18	17	of	of	ADP
fbem-29582	18	18	the	the	DET
fbem-29582	18	19	report	report	NOUN
fbem-29582	18	20	,	,	PUNCT
fbem-29582	18	21	highlighting	highlight	VERB
fbem-29582	18	22	deficiencies	deficiency	NOUN
fbem-29582	18	23	such	such	ADJ
fbem-29582	18	24	as	as	ADP
fbem-29582	18	25	insufficient	insufficient	ADJ
fbem-29582	18	26	information	information	NOUN
fbem-29582	18	27	content	content	NOUN
fbem-29582	18	28	and	and	CCONJ
fbem-29582	18	29	weak	weak	ADJ
fbem-29582	18	30	relevance	relevance	NOUN
fbem-29582	18	31	.	.	PUNCT
fbem-29582	19	1	the	the	DET
fbem-29582	19	2	outbreak	outbreak	NOUN
fbem-29582	19	3	of	of	ADP
fbem-29582	19	4	the	the	DET
fbem-29582	19	5	global	global	ADJ
fbem-29582	19	6	financial	financial	ADJ
fbem-29582	19	7	crisis	crisis	NOUN
fbem-29582	19	8	in	in	ADP
fbem-29582	19	9	2008	2008	NUM
fbem-29582	19	10	accelerated	accelerate	VERB
fbem-29582	19	11	the	the	DET
fbem-29582	19	12	pace	pace	NOUN
fbem-29582	19	13	of	of	ADP
fbem-29582	19	14	audit	audit	NOUN
fbem-29582	19	15	report	report	NOUN
fbem-29582	19	16	reform	reform	NOUN
fbem-29582	19	17	,	,	PUNCT
fbem-29582	19	18	prompting	prompt	VERB
fbem-29582	19	19	countries	country	NOUN
fbem-29582	19	20	to	to	PART
fbem-29582	19	21	re	re	VERB
fbem-29582	19	22	-	-	VERB
fbem-29582	19	23	evaluate	evaluate	VERB
fbem-29582	19	24	the	the	DET
fbem-29582	19	25	adequacy	adequacy	NOUN
fbem-29582	19	26	and	and	CCONJ
fbem-29582	19	27	rationality	rationality	NOUN
fbem-29582	19	28	of	of	ADP
fbem-29582	19	29	audit	audit	NOUN
fbem-29582	19	30	information	information	NOUN
fbem-29582	19	31	disclosure	disclosure	NOUN
fbem-29582	19	32	.	.	PUNCT
fbem-29582	20	1	in	in	ADP
fbem-29582	20	2	september	september	PROPN
fbem-29582	20	3	2014	2014	NUM
fbem-29582	20	4	,	,	PUNCT
fbem-29582	20	5	the	the	DET
fbem-29582	20	6	international	international	ADJ
fbem-29582	20	7	auditing	auditing	NOUN
fbem-29582	20	8	and	and	CCONJ
fbem-29582	20	9	assurance	assurance	NOUN
fbem-29582	20	10	standards	standard	NOUN
fbem-29582	20	11	board	board	NOUN
fbem-29582	20	12	(	(	PUNCT
fbem-29582	20	13	iaasb	iaasb	ADJ
fbem-29582	20	14	)	)	PUNCT
fbem-29582	20	15	adopted	adopt	VERB
fbem-29582	20	16	a	a	DET
fbem-29582	20	17	revised	revise	VERB
fbem-29582	20	18	set	set	NOUN
fbem-29582	20	19	of	of	ADP
fbem-29582	20	20	audit	audit	NOUN
fbem-29582	20	21	reporting	reporting	NOUN
fbem-29582	20	22	standards	standard	NOUN
fbem-29582	20	23	and	and	CCONJ
fbem-29582	20	24	promoted	promote	VERB
fbem-29582	20	25	the	the	DET
fbem-29582	20	26	implementation	implementation	NOUN
fbem-29582	20	27	of	of	ADP
fbem-29582	20	28	extended	extended	ADJ
fbem-29582	20	29	audit	audit	NOUN
fbem-29582	20	30	reporting	report	VERB
fbem-29582	20	31	to	to	PART
fbem-29582	20	32	reform	reform	VERB
fbem-29582	20	33	the	the	DET
fbem-29582	20	34	audit	audit	NOUN
fbem-29582	20	35	reporting	reporting	NOUN
fbem-29582	20	36	model	model	NOUN
fbem-29582	20	37	and	and	CCONJ
fbem-29582	20	38	enrich	enrich	VERB
fbem-29582	20	39	its	its	PRON
fbem-29582	20	40	content	content	NOUN
fbem-29582	20	41	.	.	PUNCT
fbem-29582	21	1	in	in	ADP
fbem-29582	21	2	china	china	PROPN
fbem-29582	21	3	,	,	PUNCT
fbem-29582	21	4	this	this	DET
fbem-29582	21	5	reform	reform	NOUN
fbem-29582	21	6	trend	trend	NOUN
fbem-29582	21	7	has	have	AUX
fbem-29582	21	8	also	also	ADV
fbem-29582	21	9	received	receive	VERB
fbem-29582	21	10	a	a	DET
fbem-29582	21	11	positive	positive	ADJ
fbem-29582	21	12	response	response	NOUN
fbem-29582	21	13	.	.	PUNCT
fbem-29582	22	1	on	on	ADP
fbem-29582	22	2	december	december	PROPN
fbem-29582	22	3	23	23	NUM
fbem-29582	22	4	,	,	PUNCT
fbem-29582	22	5	2016	2016	NUM
fbem-29582	22	6	,	,	PUNCT
fbem-29582	22	7	the	the	DET
fbem-29582	22	8	ministry	ministry	PROPN
fbem-29582	22	9	of	of	ADP
fbem-29582	22	10	finance	finance	PROPN
fbem-29582	22	11	issued	issue	VERB
fbem-29582	22	12	12	12	NUM
fbem-29582	22	13	auditing	auditing	NOUN
fbem-29582	22	14	standards	standard	NOUN
fbem-29582	22	15	for	for	ADP
fbem-29582	22	16	certified	certified	ADJ
fbem-29582	22	17	public	public	ADJ
fbem-29582	22	18	accountants	accountant	NOUN
fbem-29582	22	19	in	in	ADP
fbem-29582	22	20	china	china	PROPN
fbem-29582	22	21	,	,	PUNCT
fbem-29582	22	22	including	include	VERB
fbem-29582	22	23	"	"	PUNCT
fbem-29582	22	24	communicating	communicate	VERB
fbem-29582	22	25	key	key	ADJ
fbem-29582	22	26	audit	audit	NOUN
fbem-29582	22	27	matters	matter	NOUN
fbem-29582	22	28	in	in	ADP
fbem-29582	22	29	audit	audit	NOUN
fbem-29582	22	30	reports	report	NOUN
fbem-29582	22	31	"	"	PUNCT
fbem-29582	22	32	,	,	PUNCT
fbem-29582	22	33	aiming	aim	VERB
fbem-29582	22	34	to	to	PART
fbem-29582	22	35	enhance	enhance	VERB
fbem-29582	22	36	the	the	DET
fbem-29582	22	37	information	information	NOUN
fbem-29582	22	38	value	value	NOUN
fbem-29582	22	39	of	of	ADP
fbem-29582	22	40	audit	audit	NOUN
fbem-29582	22	41	reports	report	NOUN
fbem-29582	22	42	,	,	PUNCT
fbem-29582	22	43	enhance	enhance	VERB
fbem-29582	22	44	audit	audit	NOUN
fbem-29582	22	45	transparency	transparency	NOUN
fbem-29582	22	46	,	,	PUNCT
fbem-29582	22	47	and	and	CCONJ
fbem-29582	22	48	strengthen	strengthen	VERB
fbem-29582	22	49	the	the	DET
fbem-29582	22	50	responsibility	responsibility	NOUN
fbem-29582	22	51	of	of	ADP
fbem-29582	22	52	certified	certified	ADJ
fbem-29582	22	53	public	public	ADJ
fbem-29582	22	54	accountants	accountant	NOUN
fbem-29582	22	55	.	.	PUNCT
fbem-29582	23	1	to	to	PART
fbem-29582	23	2	meet	meet	VERB
fbem-29582	23	3	the	the	DET
fbem-29582	23	4	urgent	urgent	ADJ
fbem-29582	23	5	needs	need	NOUN
fbem-29582	23	6	of	of	ADP
fbem-29582	23	7	the	the	DET
fbem-29582	23	8	deepening	deepening	NOUN
fbem-29582	23	9	reform	reform	NOUN
fbem-29582	23	10	and	and	CCONJ
fbem-29582	23	11	sustainable	sustainable	ADJ
fbem-29582	23	12	development	development	NOUN
fbem-29582	23	13	of	of	ADP
fbem-29582	23	14	the	the	DET
fbem-29582	23	15	capital	capital	NOUN
fbem-29582	23	16	market	market	NOUN
fbem-29582	23	17	for	for	ADP
fbem-29582	23	18	high	high	ADJ
fbem-29582	23	19	-	-	PUNCT
fbem-29582	23	20	quality	quality	NOUN
fbem-29582	23	21	and	and	CCONJ
fbem-29582	23	22	transparent	transparent	ADJ
fbem-29582	23	23	accounting	accounting	NOUN
fbem-29582	23	24	information	information	NOUN
fbem-29582	23	25	.	.	PUNCT
fbem-29582	24	1	china	china	PROPN
fbem-29582	24	2	's	's	PART
fbem-29582	24	3	implementation	implementation	NOUN
fbem-29582	24	4	of	of	ADP
fbem-29582	24	5	the	the	DET
fbem-29582	24	6	reform	reform	NOUN
fbem-29582	24	7	of	of	ADP
fbem-29582	24	8	audit	audit	NOUN
fbem-29582	24	9	reporting	reporting	NOUN
fbem-29582	24	10	standards	standard	NOUN
fbem-29582	24	11	is	be	AUX
fbem-29582	24	12	not	not	PART
fbem-29582	24	13	only	only	ADV
fbem-29582	24	14	an	an	DET
fbem-29582	24	15	inevitable	inevitable	ADJ
fbem-29582	24	16	requirement	requirement	NOUN
fbem-29582	24	17	to	to	PART
fbem-29582	24	18	promote	promote	VERB
fbem-29582	24	19	the	the	DET
fbem-29582	24	20	continuous	continuous	ADJ
fbem-29582	24	21	and	and	CCONJ
fbem-29582	24	22	comprehensive	comprehensive	ADJ
fbem-29582	24	23	integration	integration	NOUN
fbem-29582	24	24	of	of	ADP
fbem-29582	24	25	china	china	PROPN
fbem-29582	24	26	's	's	PART
fbem-29582	24	27	audit	audit	NOUN
fbem-29582	24	28	standards	standard	NOUN
fbem-29582	24	29	with	with	ADP
fbem-29582	24	30	international	international	ADJ
fbem-29582	24	31	standards	standard	NOUN
fbem-29582	24	32	,	,	PUNCT
fbem-29582	24	33	but	but	CCONJ
fbem-29582	24	34	also	also	ADV
fbem-29582	24	35	a	a	DET
fbem-29582	24	36	concrete	concrete	ADJ
fbem-29582	24	37	embodiment	embodiment	NOUN
fbem-29582	24	38	of	of	ADP
fbem-29582	24	39	the	the	DET
fbem-29582	24	40	cpa	cpa	NOUN
fbem-29582	24	41	industry	industry	NOUN
fbem-29582	24	42	's	's	PART
fbem-29582	24	43	deep	deep	ADJ
fbem-29582	24	44	understanding	understanding	NOUN
fbem-29582	24	45	and	and	CCONJ
fbem-29582	24	46	implementation	implementation	NOUN
fbem-29582	24	47	of	of	ADP
fbem-29582	24	48	the	the	DET
fbem-29582	24	49	spirit	spirit	NOUN
fbem-29582	24	50	of	of	ADP
fbem-29582	24	51	the	the	DET
fbem-29582	24	52	"	"	PUNCT
fbem-29582	24	53	supply	supply	NOUN
fbem-29582	24	54	side	side	NOUN
fbem-29582	24	55	"	"	PUNCT
fbem-29582	24	56	structural	structural	ADJ
fbem-29582	24	57	reform	reform	NOUN
fbem-29582	24	58	policy	policy	NOUN
fbem-29582	24	59	.	.	PUNCT
fbem-29582	25	1	chen	chen	PROPN
fbem-29582	25	2	yugui	yugui	PROPN
fbem-29582	25	3	,	,	PUNCT
fbem-29582	25	4	secretary	secretary	NOUN
fbem-29582	25	5	-	-	PUNCT
fbem-29582	25	6	general	general	NOUN
fbem-29582	25	7	of	of	ADP
fbem-29582	25	8	the	the	DET
fbem-29582	25	9	chinese	chinese	PROPN
fbem-29582	25	10	institute	institute	PROPN
fbem-29582	25	11	of	of	ADP
fbem-29582	25	12	certified	certify	VERB
fbem-29582	25	13	public	public	ADJ
fbem-29582	25	14	accountants	accountant	NOUN
fbem-29582	25	15	,	,	PUNCT
fbem-29582	25	16	pointed	point	VERB
fbem-29582	25	17	out	out	ADP
fbem-29582	25	18	:	:	PUNCT
fbem-29582	25	19	"	"	PUNCT
fbem-29582	25	20	supply	supply	NOUN
fbem-29582	25	21	-	-	PUNCT
fbem-29582	25	22	side	side	NOUN
fbem-29582	25	23	structural	structural	ADJ
fbem-29582	25	24	reform	reform	NOUN
fbem-29582	25	25	is	be	AUX
fbem-29582	25	26	a	a	DET
fbem-29582	25	27	key	key	NOUN
fbem-29582	25	28	to	to	ADP
fbem-29582	25	29	solving	solve	VERB
fbem-29582	25	30	the	the	DET
fbem-29582	25	31	problem	problem	NOUN
fbem-29582	25	32	of	of	ADP
fbem-29582	25	33	low	low	ADJ
fbem-29582	25	34	fees	fee	NOUN
fbem-29582	25	35	of	of	ADP
fbem-29582	25	36	accounting	accounting	NOUN
fbem-29582	25	37	firms	firm	NOUN
fbem-29582	25	38	"	"	PUNCT
fbem-29582	25	39	.	.	PUNCT
fbem-29582	26	1	under	under	ADP
fbem-29582	26	2	the	the	DET
fbem-29582	26	3	guidance	guidance	NOUN
fbem-29582	26	4	of	of	ADP
fbem-29582	26	5	the	the	DET
fbem-29582	26	6	new	new	ADJ
fbem-29582	26	7	audit	audit	NOUN
fbem-29582	26	8	reporting	reporting	NOUN
fbem-29582	26	9	standards	standard	NOUN
fbem-29582	26	10	,	,	PUNCT
fbem-29582	26	11	the	the	DET
fbem-29582	26	12	cpa	cpa	NOUN
fbem-29582	26	13	industry	industry	NOUN
fbem-29582	26	14	needs	need	VERB
fbem-29582	26	15	to	to	PART
fbem-29582	26	16	continuously	continuously	ADV
fbem-29582	26	17	improve	improve	VERB
fbem-29582	26	18	service	service	NOUN
fbem-29582	26	19	quality	quality	NOUN
fbem-29582	26	20	,	,	PUNCT
fbem-29582	26	21	innovate	innovate	VERB
fbem-29582	26	22	and	and	CCONJ
fbem-29582	26	23	provide	provide	VERB
fbem-29582	26	24	distinctive	distinctive	ADJ
fbem-29582	26	25	and	and	CCONJ
fbem-29582	26	26	differentiated	differentiated	ADJ
fbem-29582	26	27	audit	audit	NOUN
fbem-29582	26	28	services	service	NOUN
fbem-29582	26	29	,	,	PUNCT
fbem-29582	26	30	and	and	CCONJ
fbem-29582	26	31	enhance	enhance	VERB
fbem-29582	26	32	the	the	DET
fbem-29582	26	33	market	market	NOUN
fbem-29582	26	34	's	's	PART
fbem-29582	26	35	cognition	cognition	NOUN
fbem-29582	26	36	and	and	CCONJ
fbem-29582	26	37	recognition	recognition	NOUN
fbem-29582	26	38	of	of	ADP
fbem-29582	26	39	the	the	DET
fbem-29582	26	40	value	value	NOUN
fbem-29582	26	41	of	of	ADP
fbem-29582	26	42	cpa	cpa	NOUN
fbem-29582	26	43	professional	professional	ADJ
fbem-29582	26	44	services	service	NOUN
fbem-29582	26	45	.	.	PUNCT
fbem-29582	27	1	thus	thus	ADV
fbem-29582	27	2	,	,	PUNCT
fbem-29582	27	3	the	the	DET
fbem-29582	27	4	problem	problem	NOUN
fbem-29582	27	5	of	of	ADP
fbem-29582	27	6	low	low	ADJ
fbem-29582	27	7	charges	charge	NOUN
fbem-29582	27	8	and	and	CCONJ
fbem-29582	27	9	unfair	unfair	ADJ
fbem-29582	27	10	competition	competition	NOUN
fbem-29582	27	11	at	at	ADP
fbem-29582	27	12	low	low	ADJ
fbem-29582	27	13	prices	price	NOUN
fbem-29582	27	14	can	can	AUX
fbem-29582	27	15	be	be	AUX
fbem-29582	27	16	effectively	effectively	ADV
fbem-29582	27	17	improved	improve	VERB
fbem-29582	27	18	.	.	PUNCT
fbem-29582	28	1	therefore	therefore	ADV
fbem-29582	28	2	,	,	PUNCT
fbem-29582	28	3	the	the	DET
fbem-29582	28	4	reform	reform	NOUN
fbem-29582	28	5	of	of	ADP
fbem-29582	28	6	audit	audit	NOUN
fbem-29582	28	7	reporting	reporting	NOUN
fbem-29582	28	8	standards	standard	NOUN
fbem-29582	28	9	brings	bring	VERB
fbem-29582	28	10	both	both	CCONJ
fbem-29582	28	11	opportunities	opportunity	NOUN
fbem-29582	28	12	and	and	CCONJ
fbem-29582	28	13	challenges	challenge	NOUN
fbem-29582	28	14	to	to	ADP
fbem-29582	28	15	the	the	DET
fbem-29582	28	16	industry	industry	NOUN
fbem-29582	28	17	.	.	PUNCT
fbem-29582	29	1	as	as	ADP
fbem-29582	29	2	the	the	DET
fbem-29582	29	3	core	core	NOUN
fbem-29582	29	4	of	of	ADP
fbem-29582	29	5	the	the	DET
fbem-29582	29	6	reform	reform	NOUN
fbem-29582	29	7	of	of	ADP
fbem-29582	29	8	the	the	DET
fbem-29582	29	9	new	new	ADJ
fbem-29582	29	10	audit	audit	NOUN
fbem-29582	29	11	reporting	reporting	NOUN
fbem-29582	29	12	standards	standard	NOUN
fbem-29582	29	13	,	,	PUNCT
fbem-29582	29	14	the	the	DET
fbem-29582	29	15	inclusion	inclusion	NOUN
fbem-29582	29	16	of	of	ADP
fbem-29582	29	17	the	the	DET
fbem-29582	29	18	key	key	ADJ
fbem-29582	29	19	audit	audit	NOUN
fbem-29582	29	20	item	item	NOUN
fbem-29582	29	21	segment	segment	NOUN
fbem-29582	29	22	in	in	ADP
fbem-29582	29	23	the	the	DET
fbem-29582	29	24	audit	audit	NOUN
fbem-29582	29	25	report	report	NOUN
fbem-29582	29	26	has	have	AUX
fbem-29582	29	27	aroused	arouse	VERB
fbem-29582	29	28	a	a	DET
fbem-29582	29	29	wide	wide	ADJ
fbem-29582	29	30	range	range	NOUN
fbem-29582	29	31	of	of	ADP
fbem-29582	29	32	heated	heated	ADJ
fbem-29582	29	33	discussions	discussion	NOUN
fbem-29582	29	34	in	in	ADP
fbem-29582	29	35	the	the	DET
fbem-29582	29	36	academic	academic	ADJ
fbem-29582	29	37	circles	circle	NOUN
fbem-29582	29	38	at	at	ADP
fbem-29582	29	39	home	home	NOUN
fbem-29582	29	40	and	and	CCONJ
fbem-29582	29	41	abroad	abroad	ADV
fbem-29582	29	42	.	.	PUNCT
fbem-29582	30	1	this	this	DET
fbem-29582	30	2	reform	reform	NOUN
fbem-29582	30	3	requires	require	VERB
fbem-29582	30	4	the	the	DET
fbem-29582	30	5	cpa	cpa	NOUN
fbem-29582	30	6	to	to	PART
fbem-29582	30	7	disclose	disclose	VERB
fbem-29582	30	8	specific	specific	ADJ
fbem-29582	30	9	information	information	NOUN
fbem-29582	30	10	closely	closely	ADV
fbem-29582	30	11	related	relate	VERB
fbem-29582	30	12	to	to	ADP
fbem-29582	30	13	the	the	DET
fbem-29582	30	14	34	34	NUM
fbem-29582	30	15	audited	audit	VERB
fbem-29582	30	16	entity	entity	NOUN
fbem-29582	30	17	,	,	PUNCT
fbem-29582	30	18	and	and	CCONJ
fbem-29582	30	19	elaborate	elaborate	VERB
fbem-29582	30	20	on	on	ADP
fbem-29582	30	21	the	the	DET
fbem-29582	30	22	reasons	reason	NOUN
fbem-29582	30	23	for	for	ADP
fbem-29582	30	24	selecting	select	VERB
fbem-29582	30	25	these	these	DET
fbem-29582	30	26	matters	matter	NOUN
fbem-29582	30	27	as	as	ADP
fbem-29582	30	28	key	key	ADJ
fbem-29582	30	29	audit	audit	NOUN
fbem-29582	30	30	matters	matter	NOUN
fbem-29582	30	31	,	,	PUNCT
fbem-29582	30	32	the	the	DET
fbem-29582	30	33	handling	handling	NOUN
fbem-29582	30	34	methods	method	NOUN
fbem-29582	30	35	in	in	ADP
fbem-29582	30	36	the	the	DET
fbem-29582	30	37	audit	audit	NOUN
fbem-29582	30	38	process	process	NOUN
fbem-29582	30	39	,	,	PUNCT
fbem-29582	30	40	including	include	VERB
fbem-29582	30	41	the	the	DET
fbem-29582	30	42	cpa	cpa	NOUN
fbem-29582	30	43	's	's	PART
fbem-29582	30	44	coping	cope	VERB
fbem-29582	30	45	strategies	strategy	NOUN
fbem-29582	30	46	,	,	PUNCT
fbem-29582	30	47	an	an	DET
fbem-29582	30	48	overview	overview	NOUN
fbem-29582	30	49	of	of	ADP
fbem-29582	30	50	the	the	DET
fbem-29582	30	51	audit	audit	NOUN
fbem-29582	30	52	procedure	procedure	NOUN
fbem-29582	30	53	,	,	PUNCT
fbem-29582	30	54	the	the	DET
fbem-29582	30	55	results	result	NOUN
fbem-29582	30	56	of	of	ADP
fbem-29582	30	57	the	the	DET
fbem-29582	30	58	implementation	implementation	NOUN
fbem-29582	30	59	of	of	ADP
fbem-29582	30	60	the	the	DET
fbem-29582	30	61	procedure	procedure	NOUN
fbem-29582	30	62	and	and	CCONJ
fbem-29582	30	63	personal	personal	ADJ
fbem-29582	30	64	views	view	NOUN
fbem-29582	30	65	on	on	ADP
fbem-29582	30	66	such	such	ADJ
fbem-29582	30	67	matters	matter	NOUN
fbem-29582	30	68	.	.	PUNCT
fbem-29582	31	1	the	the	DET
fbem-29582	31	2	accurate	accurate	ADJ
fbem-29582	31	3	and	and	CCONJ
fbem-29582	31	4	appropriate	appropriate	ADJ
fbem-29582	31	5	presentation	presentation	NOUN
fbem-29582	31	6	of	of	ADP
fbem-29582	31	7	key	key	ADJ
fbem-29582	31	8	audit	audit	NOUN
fbem-29582	31	9	matters	matter	NOUN
fbem-29582	31	10	in	in	ADP
fbem-29582	31	11	the	the	DET
fbem-29582	31	12	audit	audit	NOUN
fbem-29582	31	13	report	report	NOUN
fbem-29582	31	14	not	not	PART
fbem-29582	31	15	only	only	ADV
fbem-29582	31	16	tests	test	VERB
fbem-29582	31	17	the	the	DET
fbem-29582	31	18	professional	professional	ADJ
fbem-29582	31	19	acuity	acuity	NOUN
fbem-29582	31	20	and	and	CCONJ
fbem-29582	31	21	judgment	judgment	NOUN
fbem-29582	31	22	of	of	ADP
fbem-29582	31	23	cpas	cpa	NOUN
fbem-29582	31	24	,	,	PUNCT
fbem-29582	31	25	but	but	CCONJ
fbem-29582	31	26	also	also	ADV
fbem-29582	31	27	puts	put	VERB
fbem-29582	31	28	forward	forward	ADV
fbem-29582	31	29	more	more	ADV
fbem-29582	31	30	stringent	stringent	ADJ
fbem-29582	31	31	requirements	requirement	NOUN
fbem-29582	31	32	on	on	ADP
fbem-29582	31	33	their	their	PRON
fbem-29582	31	34	ability	ability	NOUN
fbem-29582	31	35	to	to	PART
fbem-29582	31	36	deal	deal	VERB
fbem-29582	31	37	with	with	ADP
fbem-29582	31	38	complex	complex	ADJ
fbem-29582	31	39	audit	audit	NOUN
fbem-29582	31	40	situations	situation	NOUN
fbem-29582	31	41	.	.	PUNCT
fbem-29582	32	1	by	by	ADP
fbem-29582	32	2	improving	improve	VERB
fbem-29582	32	3	the	the	DET
fbem-29582	32	4	transparency	transparency	NOUN
fbem-29582	32	5	of	of	ADP
fbem-29582	32	6	audit	audit	NOUN
fbem-29582	32	7	work	work	NOUN
fbem-29582	32	8	,	,	PUNCT
fbem-29582	32	9	report	report	VERB
fbem-29582	32	10	users	user	NOUN
fbem-29582	32	11	can	can	AUX
fbem-29582	32	12	more	more	ADV
fbem-29582	32	13	effectively	effectively	ADV
fbem-29582	32	14	investigate	investigate	VERB
fbem-29582	32	15	the	the	DET
fbem-29582	32	16	possible	possible	ADJ
fbem-29582	32	17	negligence	negligence	NOUN
fbem-29582	32	18	of	of	ADP
fbem-29582	32	19	cpas	cpa	NOUN
fbem-29582	32	20	.	.	PUNCT
fbem-29582	33	1	in	in	ADP
fbem-29582	33	2	order	order	NOUN
fbem-29582	33	3	to	to	PART
fbem-29582	33	4	cope	cope	VERB
fbem-29582	33	5	with	with	ADP
fbem-29582	33	6	the	the	DET
fbem-29582	33	7	strict	strict	ADJ
fbem-29582	33	8	scrutiny	scrutiny	NOUN
fbem-29582	33	9	of	of	ADP
fbem-29582	33	10	audit	audit	NOUN
fbem-29582	33	11	report	report	NOUN
fbem-29582	33	12	users	user	NOUN
fbem-29582	33	13	like	like	ADP
fbem-29582	33	14	using	use	VERB
fbem-29582	33	15	a	a	DET
fbem-29582	33	16	"	"	PUNCT
fbem-29582	33	17	magnifying	magnifying	ADJ
fbem-29582	33	18	glass	glass	NOUN
fbem-29582	33	19	"	"	PUNCT
fbem-29582	33	20	,	,	PUNCT
fbem-29582	33	21	cpas	cpa	NOUN
fbem-29582	33	22	will	will	AUX
fbem-29582	33	23	invest	invest	VERB
fbem-29582	33	24	more	more	ADJ
fbem-29582	33	25	audit	audit	NOUN
fbem-29582	33	26	resources	resource	NOUN
fbem-29582	33	27	and	and	CCONJ
fbem-29582	33	28	make	make	VERB
fbem-29582	33	29	more	more	ADV
fbem-29582	33	30	cautious	cautious	ADJ
fbem-29582	33	31	professional	professional	ADJ
fbem-29582	33	32	judgments	judgment	NOUN
fbem-29582	33	33	,	,	PUNCT
fbem-29582	33	34	which	which	PRON
fbem-29582	33	35	is	be	AUX
fbem-29582	33	36	likely	likely	ADJ
fbem-29582	33	37	to	to	PART
fbem-29582	33	38	lead	lead	VERB
fbem-29582	33	39	to	to	ADP
fbem-29582	33	40	the	the	DET
fbem-29582	33	41	increase	increase	NOUN
fbem-29582	33	42	of	of	ADP
fbem-29582	33	43	audit	audit	NOUN
fbem-29582	33	44	fees	fee	NOUN
fbem-29582	33	45	.	.	PUNCT
fbem-29582	34	1	under	under	ADP
fbem-29582	34	2	the	the	DET
fbem-29582	34	3	background	background	NOUN
fbem-29582	34	4	of	of	ADP
fbem-29582	34	5	continuous	continuous	ADJ
fbem-29582	34	6	disclosure	disclosure	NOUN
fbem-29582	34	7	of	of	ADP
fbem-29582	34	8	key	key	ADJ
fbem-29582	34	9	audit	audit	NOUN
fbem-29582	34	10	matters	matter	NOUN
fbem-29582	34	11	,	,	PUNCT
fbem-29582	34	12	this	this	DET
fbem-29582	34	13	paper	paper	NOUN
fbem-29582	34	14	further	far	ADV
fbem-29582	34	15	discusses	discuss	VERB
fbem-29582	34	16	the	the	DET
fbem-29582	34	17	impact	impact	NOUN
fbem-29582	34	18	of	of	ADP
fbem-29582	34	19	the	the	DET
fbem-29582	34	20	number	number	NOUN
fbem-29582	34	21	and	and	CCONJ
fbem-29582	34	22	length	length	NOUN
fbem-29582	34	23	of	of	ADP
fbem-29582	34	24	disclosure	disclosure	NOUN
fbem-29582	34	25	of	of	ADP
fbem-29582	34	26	key	key	ADJ
fbem-29582	34	27	audit	audit	NOUN
fbem-29582	34	28	matters	matter	VERB
fbem-29582	34	29	on	on	ADP
fbem-29582	34	30	audit	audit	NOUN
fbem-29582	34	31	fees	fee	NOUN
fbem-29582	34	32	from	from	ADP
fbem-29582	34	33	an	an	DET
fbem-29582	34	34	economic	economic	ADJ
fbem-29582	34	35	perspective	perspective	NOUN
fbem-29582	34	36	,	,	PUNCT
fbem-29582	34	37	which	which	PRON
fbem-29582	34	38	is	be	AUX
fbem-29582	34	39	typical	typical	ADJ
fbem-29582	34	40	to	to	ADP
fbem-29582	34	41	some	some	DET
fbem-29582	34	42	extent	extent	NOUN
fbem-29582	34	43	.	.	PUNCT
fbem-29582	35	1	2	2	X
fbem-29582	35	2	.	.	X
fbem-29582	35	3	literature	literature	NOUN
fbem-29582	35	4	review	review	VERB
fbem-29582	35	5	2.1	2.1	NUM
fbem-29582	35	6	.	.	PUNCT
fbem-29582	36	1	key	key	ADJ
fbem-29582	36	2	audit	audit	NOUN
fbem-29582	36	3	matters	matter	VERB
fbem-29582	36	4	reid	reid	PROPN
fbem-29582	36	5	et	et	PROPN
fbem-29582	36	6	al	al	PROPN
fbem-29582	36	7	.	.	PROPN
fbem-29582	37	1	(	(	PUNCT
fbem-29582	37	2	2015	2015	NUM
fbem-29582	37	3	)	)	PUNCT
fbem-29582	37	4	found	find	VERB
fbem-29582	37	5	in	in	ADP
fbem-29582	37	6	their	their	PRON
fbem-29582	37	7	research	research	NOUN
fbem-29582	37	8	that	that	SCONJ
fbem-29582	37	9	the	the	DET
fbem-29582	37	10	implementation	implementation	NOUN
fbem-29582	37	11	of	of	ADP
fbem-29582	37	12	the	the	DET
fbem-29582	37	13	new	new	ADJ
fbem-29582	37	14	disclosure	disclosure	NOUN
fbem-29582	37	15	system	system	NOUN
fbem-29582	37	16	alleviated	alleviate	VERB
fbem-29582	37	17	the	the	DET
fbem-29582	37	18	information	information	NOUN
fbem-29582	37	19	asymmetry	asymmetry	NOUN
fbem-29582	37	20	and	and	CCONJ
fbem-29582	37	21	was	be	AUX
fbem-29582	37	22	conducive	conducive	ADJ
fbem-29582	37	23	to	to	ADP
fbem-29582	37	24	investors	investor	NOUN
fbem-29582	37	25	'	'	PART
fbem-29582	37	26	access	access	NOUN
fbem-29582	37	27	to	to	ADP
fbem-29582	37	28	corporate	corporate	ADJ
fbem-29582	37	29	information	information	NOUN
fbem-29582	37	30	.	.	PUNCT
fbem-29582	38	1	yin	yin	PROPN
fbem-29582	38	2	heng	heng	PROPN
fbem-29582	38	3	et	et	PROPN
fbem-29582	38	4	al	al	PROPN
fbem-29582	38	5	.	.	PROPN
fbem-29582	38	6	(	(	PUNCT
fbem-29582	38	7	2019	2019	NUM
fbem-29582	38	8	)	)	PUNCT
fbem-29582	38	9	,	,	PUNCT
fbem-29582	38	10	using	use	VERB
fbem-29582	38	11	a	a	DET
fbem-29582	38	12	text	text	NOUN
fbem-29582	38	13	similarity	similarity	NOUN
fbem-29582	38	14	analysis	analysis	NOUN
fbem-29582	38	15	tool	tool	NOUN
fbem-29582	38	16	based	base	VERB
fbem-29582	38	17	on	on	ADP
fbem-29582	38	18	cosine	cosine	NOUN
fbem-29582	38	19	algorithm	algorithm	NOUN
fbem-29582	38	20	,	,	PUNCT
fbem-29582	38	21	found	find	VERB
fbem-29582	38	22	that	that	SCONJ
fbem-29582	38	23	disclosure	disclosure	NOUN
fbem-29582	38	24	of	of	ADP
fbem-29582	38	25	key	key	ADJ
fbem-29582	38	26	audit	audit	NOUN
fbem-29582	38	27	matters	matter	NOUN
fbem-29582	38	28	provided	provide	VERB
fbem-29582	38	29	additional	additional	ADJ
fbem-29582	38	30	information	information	NOUN
fbem-29582	38	31	value	value	NOUN
fbem-29582	38	32	,	,	PUNCT
fbem-29582	38	33	which	which	PRON
fbem-29582	38	34	helped	help	VERB
fbem-29582	38	35	to	to	PART
fbem-29582	38	36	enhance	enhance	VERB
fbem-29582	38	37	investors	investor	NOUN
fbem-29582	38	38	'	'	PART
fbem-29582	38	39	sense	sense	NOUN
fbem-29582	38	40	of	of	ADP
fbem-29582	38	41	trust	trust	NOUN
fbem-29582	38	42	in	in	ADP
fbem-29582	38	43	audit	audit	NOUN
fbem-29582	38	44	reports	report	NOUN
fbem-29582	38	45	,	,	PUNCT
fbem-29582	38	46	and	and	CCONJ
fbem-29582	38	47	thus	thus	ADV
fbem-29582	38	48	promoted	promote	VERB
fbem-29582	38	49	the	the	DET
fbem-29582	38	50	occurrence	occurrence	NOUN
fbem-29582	38	51	of	of	ADP
fbem-29582	38	52	investment	investment	NOUN
fbem-29582	38	53	activities	activity	NOUN
fbem-29582	38	54	.	.	PUNCT
fbem-29582	39	1	zhang	zhang	PROPN
fbem-29582	39	2	ting	ting	PROPN
fbem-29582	39	3	et	et	PROPN
fbem-29582	39	4	al	al	PROPN
fbem-29582	39	5	.	.	PROPN
fbem-29582	40	1	(	(	PUNCT
fbem-29582	40	2	2023	2023	NUM
fbem-29582	40	3	)	)	PUNCT
fbem-29582	40	4	proved	prove	VERB
fbem-29582	40	5	from	from	ADP
fbem-29582	40	6	the	the	DET
fbem-29582	40	7	perspective	perspective	NOUN
fbem-29582	40	8	of	of	ADP
fbem-29582	40	9	financial	financial	ADJ
fbem-29582	40	10	fraud	fraud	NOUN
fbem-29582	40	11	that	that	SCONJ
fbem-29582	40	12	cpas	cpa	NOUN
fbem-29582	40	13	are	be	AUX
fbem-29582	40	14	more	more	ADV
fbem-29582	40	15	willing	willing	ADJ
fbem-29582	40	16	to	to	PART
fbem-29582	40	17	communicate	communicate	VERB
fbem-29582	40	18	key	key	ADJ
fbem-29582	40	19	audit	audit	NOUN
fbem-29582	40	20	matters	matter	NOUN
fbem-29582	40	21	and	and	CCONJ
fbem-29582	40	22	disclose	disclose	VERB
fbem-29582	40	23	more	more	ADV
fbem-29582	40	24	related	related	ADJ
fbem-29582	40	25	audit	audit	NOUN
fbem-29582	40	26	matters	matter	NOUN
fbem-29582	40	27	in	in	ADP
fbem-29582	40	28	companies	company	NOUN
fbem-29582	40	29	with	with	ADP
fbem-29582	40	30	financial	financial	ADJ
fbem-29582	40	31	fraud	fraud	NOUN
fbem-29582	40	32	risks	risk	NOUN
fbem-29582	40	33	.	.	PUNCT
fbem-29582	41	1	ran	run	VERB
fbem-29582	41	2	mingdong	mingdong	PROPN
fbem-29582	41	3	et	et	PROPN
fbem-29582	41	4	al	al	PROPN
fbem-29582	41	5	.	.	PROPN
fbem-29582	42	1	(	(	PUNCT
fbem-29582	42	2	2016	2016	NUM
fbem-29582	42	3	)	)	PUNCT
fbem-29582	42	4	found	find	VERB
fbem-29582	42	5	through	through	ADP
fbem-29582	42	6	their	their	PRON
fbem-29582	42	7	research	research	NOUN
fbem-29582	42	8	that	that	SCONJ
fbem-29582	42	9	highquality	highquality	NOUN
fbem-29582	42	10	audit	audit	NOUN
fbem-29582	42	11	can	can	AUX
fbem-29582	42	12	inhibit	inhibit	VERB
fbem-29582	42	13	management	management	NOUN
fbem-29582	42	14	's	's	PART
fbem-29582	42	15	behavior	behavior	NOUN
fbem-29582	42	16	of	of	ADP
fbem-29582	42	17	catering	catering	NOUN
fbem-29582	42	18	to	to	ADP
fbem-29582	42	19	analysts	analyst	NOUN
fbem-29582	42	20	'	'	PART
fbem-29582	42	21	forecasts	forecast	NOUN
fbem-29582	42	22	through	through	ADP
fbem-29582	42	23	earnings	earning	NOUN
fbem-29582	42	24	management	management	NOUN
fbem-29582	42	25	.	.	PUNCT
fbem-29582	43	1	2.2	2.2	NUM
fbem-29582	43	2	.	.	PUNCT
fbem-29582	44	1	audit	audit	NOUN
fbem-29582	44	2	fees	fee	NOUN
fbem-29582	44	3	simunic	simunic	ADJ
fbem-29582	44	4	(	(	PUNCT
fbem-29582	44	5	1980	1980	NUM
fbem-29582	44	6	)	)	PUNCT
fbem-29582	44	7	,	,	PUNCT
fbem-29582	44	8	a	a	DET
fbem-29582	44	9	foreign	foreign	ADJ
fbem-29582	44	10	scholar	scholar	NOUN
fbem-29582	44	11	,	,	PUNCT
fbem-29582	44	12	took	take	VERB
fbem-29582	44	13	the	the	DET
fbem-29582	44	14	lead	lead	NOUN
fbem-29582	44	15	in	in	ADP
fbem-29582	44	16	using	use	VERB
fbem-29582	44	17	multiple	multiple	ADJ
fbem-29582	44	18	regression	regression	NOUN
fbem-29582	44	19	analysis	analysis	NOUN
fbem-29582	44	20	to	to	PART
fbem-29582	44	21	explore	explore	VERB
fbem-29582	44	22	the	the	DET
fbem-29582	44	23	determinants	determinant	NOUN
fbem-29582	44	24	of	of	ADP
fbem-29582	44	25	audit	audit	NOUN
fbem-29582	44	26	fees	fee	NOUN
fbem-29582	44	27	,	,	PUNCT
fbem-29582	44	28	and	and	CCONJ
fbem-29582	44	29	clearly	clearly	ADV
fbem-29582	44	30	pointed	point	VERB
fbem-29582	44	31	out	out	ADP
fbem-29582	44	32	that	that	SCONJ
fbem-29582	44	33	the	the	DET
fbem-29582	44	34	asset	asset	NOUN
fbem-29582	44	35	scale	scale	NOUN
fbem-29582	44	36	of	of	ADP
fbem-29582	44	37	listed	list	VERB
fbem-29582	44	38	companies	company	NOUN
fbem-29582	44	39	is	be	AUX
fbem-29582	44	40	the	the	DET
fbem-29582	44	41	most	most	ADV
fbem-29582	44	42	critical	critical	ADJ
fbem-29582	44	43	influencing	influencing	NOUN
fbem-29582	44	44	factor	factor	NOUN
fbem-29582	44	45	.	.	PUNCT
fbem-29582	45	1	craswell	craswell	ADJ
fbem-29582	45	2	(	(	PUNCT
fbem-29582	45	3	1995	1995	NUM
fbem-29582	45	4	)	)	PUNCT
fbem-29582	45	5	took	take	VERB
fbem-29582	45	6	1,484	1,484	NUM
fbem-29582	45	7	listed	list	VERB
fbem-29582	45	8	companies	company	NOUN
fbem-29582	45	9	in	in	ADP
fbem-29582	45	10	australia	australia	PROPN
fbem-29582	45	11	as	as	ADP
fbem-29582	45	12	samples	sample	NOUN
fbem-29582	45	13	and	and	CCONJ
fbem-29582	45	14	found	find	VERB
fbem-29582	45	15	that	that	SCONJ
fbem-29582	45	16	the	the	DET
fbem-29582	45	17	brand	brand	NOUN
fbem-29582	45	18	premium	premium	NOUN
fbem-29582	45	19	effect	effect	NOUN
fbem-29582	45	20	of	of	ADP
fbem-29582	45	21	the	the	DET
fbem-29582	45	22	big	big	ADJ
fbem-29582	45	23	eight	eight	NUM
fbem-29582	45	24	accounting	accounting	NOUN
fbem-29582	45	25	firms	firm	NOUN
fbem-29582	45	26	was	be	AUX
fbem-29582	45	27	significantly	significantly	ADV
fbem-29582	45	28	higher	high	ADJ
fbem-29582	45	29	than	than	ADP
fbem-29582	45	30	that	that	PRON
fbem-29582	45	31	of	of	ADP
fbem-29582	45	32	the	the	DET
fbem-29582	45	33	nonbig	nonbig	NOUN
fbem-29582	45	34	eight	eight	NUM
fbem-29582	45	35	accounting	accounting	NOUN
fbem-29582	45	36	firms	firm	NOUN
fbem-29582	45	37	.	.	PUNCT
fbem-29582	46	1	his	his	PRON
fbem-29582	46	2	empirical	empirical	ADJ
fbem-29582	46	3	research	research	NOUN
fbem-29582	46	4	strongly	strongly	ADV
fbem-29582	46	5	proves	prove	VERB
fbem-29582	46	6	that	that	SCONJ
fbem-29582	46	7	the	the	DET
fbem-29582	46	8	reputation	reputation	NOUN
fbem-29582	46	9	of	of	ADP
fbem-29582	46	10	accounting	accounting	NOUN
fbem-29582	46	11	firms	firm	NOUN
fbem-29582	46	12	and	and	CCONJ
fbem-29582	46	13	their	their	PRON
fbem-29582	46	14	professional	professional	ADJ
fbem-29582	46	15	level	level	NOUN
fbem-29582	46	16	in	in	ADP
fbem-29582	46	17	the	the	DET
fbem-29582	46	18	industry	industry	NOUN
fbem-29582	46	19	will	will	AUX
fbem-29582	46	20	have	have	VERB
fbem-29582	46	21	a	a	DET
fbem-29582	46	22	positive	positive	ADJ
fbem-29582	46	23	impact	impact	NOUN
fbem-29582	46	24	on	on	ADP
fbem-29582	46	25	their	their	PRON
fbem-29582	46	26	audit	audit	NOUN
fbem-29582	46	27	fees	fee	NOUN
fbem-29582	46	28	.	.	PUNCT
fbem-29582	47	1	taylor	taylor	PROPN
fbem-29582	47	2	(	(	PUNCT
fbem-29582	47	3	1999	1999	NUM
fbem-29582	47	4	)	)	PUNCT
fbem-29582	47	5	and	and	CCONJ
fbem-29582	47	6	choi	choi	NOUN
fbem-29582	47	7	(	(	PUNCT
fbem-29582	47	8	2000	2000	NUM
fbem-29582	47	9	)	)	PUNCT
fbem-29582	47	10	confirmed	confirm	VERB
fbem-29582	47	11	through	through	ADP
fbem-29582	47	12	empirical	empirical	ADJ
fbem-29582	47	13	research	research	NOUN
fbem-29582	47	14	that	that	PRON
fbem-29582	47	15	risk	risk	VERB
fbem-29582	47	16	premium	premium	NOUN
fbem-29582	47	17	in	in	ADP
fbem-29582	47	18	the	the	DET
fbem-29582	47	19	market	market	NOUN
fbem-29582	47	20	is	be	AUX
fbem-29582	47	21	mainly	mainly	ADV
fbem-29582	47	22	determined	determine	VERB
fbem-29582	47	23	by	by	ADP
fbem-29582	47	24	external	external	ADJ
fbem-29582	47	25	legal	legal	ADJ
fbem-29582	47	26	environment	environment	NOUN
fbem-29582	47	27	,	,	PUNCT
fbem-29582	47	28	supervision	supervision	NOUN
fbem-29582	47	29	intensity	intensity	NOUN
fbem-29582	47	30	of	of	ADP
fbem-29582	47	31	regulatory	regulatory	ADJ
fbem-29582	47	32	authorities	authority	NOUN
fbem-29582	47	33	and	and	CCONJ
fbem-29582	47	34	information	information	NOUN
fbem-29582	47	35	disclosure	disclosure	NOUN
fbem-29582	47	36	requirements	requirement	NOUN
fbem-29582	47	37	,	,	PUNCT
fbem-29582	47	38	and	and	CCONJ
fbem-29582	47	39	there	there	PRON
fbem-29582	47	40	are	be	VERB
fbem-29582	47	41	country	country	NOUN
fbem-29582	47	42	differences	difference	NOUN
fbem-29582	47	43	.	.	PUNCT
fbem-29582	48	1	2.3	2.3	NUM
fbem-29582	48	2	.	.	PUNCT
fbem-29582	49	1	audit	audit	NOUN
fbem-29582	49	2	delay	delay	NOUN
fbem-29582	49	3	liu	liu	PROPN
fbem-29582	49	4	xiaoxia	xiaoxia	PROPN
fbem-29582	49	5	et	et	PROPN
fbem-29582	49	6	al	al	PROPN
fbem-29582	49	7	.	.	PROPN
fbem-29582	50	1	(	(	PUNCT
fbem-29582	50	2	2017	2017	NUM
fbem-29582	50	3	)	)	PUNCT
fbem-29582	50	4	and	and	CCONJ
fbem-29582	50	5	ren	ren	PROPN
fbem-29582	50	6	lili	lili	PROPN
fbem-29582	50	7	et	et	PROPN
fbem-29582	50	8	al	al	PROPN
fbem-29582	50	9	.	.	PROPN
fbem-29582	51	1	(	(	PUNCT
fbem-29582	51	2	2018	2018	NUM
fbem-29582	51	3	)	)	PUNCT
fbem-29582	51	4	both	both	PRON
fbem-29582	51	5	adopted	adopt	VERB
fbem-29582	51	6	audit	audit	NOUN
fbem-29582	51	7	delay	delay	NOUN
fbem-29582	51	8	as	as	ADP
fbem-29582	51	9	an	an	DET
fbem-29582	51	10	indicator	indicator	NOUN
fbem-29582	51	11	to	to	PART
fbem-29582	51	12	assess	assess	VERB
fbem-29582	51	13	the	the	DET
fbem-29582	51	14	diligence	diligence	NOUN
fbem-29582	51	15	of	of	ADP
fbem-29582	51	16	cpas	cpa	NOUN
fbem-29582	51	17	in	in	ADP
fbem-29582	51	18	auditing	auditing	NOUN
fbem-29582	51	19	work	work	NOUN
fbem-29582	51	20	.	.	PUNCT
fbem-29582	52	1	the	the	DET
fbem-29582	52	2	increase	increase	NOUN
fbem-29582	52	3	in	in	ADP
fbem-29582	52	4	audit	audit	NOUN
fbem-29582	52	5	delay	delay	NOUN
fbem-29582	52	6	meant	mean	VERB
fbem-29582	52	7	that	that	SCONJ
fbem-29582	52	8	cpas	cpa	NOUN
fbem-29582	52	9	carried	carry	VERB
fbem-29582	52	10	out	out	ADP
fbem-29582	52	11	more	more	ADV
fbem-29582	52	12	detailed	detailed	ADJ
fbem-29582	52	13	audit	audit	NOUN
fbem-29582	52	14	processes	process	NOUN
fbem-29582	52	15	and	and	CCONJ
fbem-29582	52	16	collected	collect	VERB
fbem-29582	52	17	more	more	ADV
fbem-29582	52	18	adequate	adequate	ADJ
fbem-29582	52	19	and	and	CCONJ
fbem-29582	52	20	appropriate	appropriate	ADJ
fbem-29582	52	21	audit	audit	NOUN
fbem-29582	52	22	evidence	evidence	NOUN
fbem-29582	52	23	,	,	PUNCT
fbem-29582	52	24	which	which	PRON
fbem-29582	52	25	led	lead	VERB
fbem-29582	52	26	to	to	ADP
fbem-29582	52	27	the	the	DET
fbem-29582	52	28	increase	increase	NOUN
fbem-29582	52	29	in	in	ADP
fbem-29582	52	30	audit	audit	NOUN
fbem-29582	52	31	costs	cost	NOUN
fbem-29582	52	32	.	.	PUNCT
fbem-29582	53	1	li	li	PROPN
fbem-29582	53	2	zijia	zijia	PROPN
fbem-29582	53	3	(	(	PUNCT
fbem-29582	53	4	2020	2020	NUM
fbem-29582	53	5	)	)	PUNCT
fbem-29582	53	6	,	,	PUNCT
fbem-29582	53	7	a	a	DET
fbem-29582	53	8	domestic	domestic	ADJ
fbem-29582	53	9	scholar	scholar	NOUN
fbem-29582	53	10	,	,	PUNCT
fbem-29582	53	11	took	take	VERB
fbem-29582	53	12	the	the	DET
fbem-29582	53	13	a	a	DET
fbem-29582	53	14	-	-	PUNCT
fbem-29582	53	15	share	share	NOUN
fbem-29582	53	16	listed	list	VERB
fbem-29582	53	17	companies	company	NOUN
fbem-29582	53	18	in	in	ADP
fbem-29582	53	19	china	china	PROPN
fbem-29582	53	20	from	from	ADP
fbem-29582	53	21	2015	2015	NUM
fbem-29582	53	22	to	to	ADP
fbem-29582	53	23	2018	2018	NUM
fbem-29582	53	24	as	as	ADP
fbem-29582	53	25	the	the	DET
fbem-29582	53	26	research	research	NOUN
fbem-29582	53	27	object	object	NOUN
fbem-29582	53	28	and	and	CCONJ
fbem-29582	53	29	found	find	VERB
fbem-29582	53	30	that	that	SCONJ
fbem-29582	53	31	in	in	ADP
fbem-29582	53	32	order	order	NOUN
fbem-29582	53	33	to	to	PART
fbem-29582	53	34	bridge	bridge	VERB
fbem-29582	53	35	the	the	DET
fbem-29582	53	36	gap	gap	NOUN
fbem-29582	53	37	in	in	ADP
fbem-29582	53	38	audit	audit	NOUN
fbem-29582	53	39	expectations	expectation	NOUN
fbem-29582	53	40	,	,	PUNCT
fbem-29582	53	41	cpas	cpa	NOUN
fbem-29582	53	42	actively	actively	ADV
fbem-29582	53	43	increased	increase	VERB
fbem-29582	53	44	communication	communication	NOUN
fbem-29582	53	45	with	with	ADP
fbem-29582	53	46	the	the	DET
fbem-29582	53	47	management	management	NOUN
fbem-29582	53	48	of	of	ADP
fbem-29582	53	49	the	the	DET
fbem-29582	53	50	audited	audit	VERB
fbem-29582	53	51	units	unit	NOUN
fbem-29582	53	52	and	and	CCONJ
fbem-29582	53	53	invested	invest	VERB
fbem-29582	53	54	more	more	ADJ
fbem-29582	53	55	energy	energy	NOUN
fbem-29582	53	56	in	in	ADP
fbem-29582	53	57	completing	complete	VERB
fbem-29582	53	58	the	the	DET
fbem-29582	53	59	audit	audit	NOUN
fbem-29582	53	60	work	work	NOUN
fbem-29582	53	61	,	,	PUNCT
fbem-29582	53	62	which	which	PRON
fbem-29582	53	63	generally	generally	ADV
fbem-29582	53	64	increased	increase	VERB
fbem-29582	53	65	the	the	DET
fbem-29582	53	66	audit	audit	NOUN
fbem-29582	53	67	delay	delay	NOUN
fbem-29582	53	68	.	.	PUNCT
fbem-29582	54	1	tu	tu	PROPN
fbem-29582	54	2	jianming	jianme	VERB
fbem-29582	54	3	et	et	PROPN
fbem-29582	54	4	al	al	PROPN
fbem-29582	54	5	.	.	PROPN
fbem-29582	55	1	(	(	PUNCT
fbem-29582	55	2	2023	2023	NUM
fbem-29582	55	3	)	)	PUNCT
fbem-29582	55	4	found	find	VERB
fbem-29582	55	5	that	that	SCONJ
fbem-29582	55	6	the	the	DET
fbem-29582	55	7	behavior	behavior	NOUN
fbem-29582	55	8	of	of	ADP
fbem-29582	55	9	disclosing	disclose	VERB
fbem-29582	55	10	more	more	ADJ
fbem-29582	55	11	key	key	ADJ
fbem-29582	55	12	audit	audit	NOUN
fbem-29582	55	13	matters	matter	NOUN
fbem-29582	55	14	,	,	PUNCT
fbem-29582	55	15	making	make	VERB
fbem-29582	55	16	more	more	ADJ
fbem-29582	55	17	audit	audit	NOUN
fbem-29582	55	18	response	response	NOUN
fbem-29582	55	19	strategies	strategy	NOUN
fbem-29582	55	20	and	and	CCONJ
fbem-29582	55	21	disclosing	disclose	VERB
fbem-29582	55	22	impairment	impairment	ADJ
fbem-29582	55	23	matters	matter	NOUN
fbem-29582	55	24	reflected	reflect	VERB
fbem-29582	55	25	the	the	DET
fbem-29582	55	26	shift	shift	NOUN
fbem-29582	55	27	of	of	ADP
fbem-29582	55	28	cpas	cpa	NOUN
fbem-29582	55	29	to	to	ADP
fbem-29582	55	30	riskoriented	riskoriente	VERB
fbem-29582	55	31	audit	audit	NOUN
fbem-29582	55	32	,	,	PUNCT
fbem-29582	55	33	which	which	PRON
fbem-29582	55	34	promoted	promote	VERB
fbem-29582	55	35	the	the	DET
fbem-29582	55	36	improvement	improvement	NOUN
fbem-29582	55	37	of	of	ADP
fbem-29582	55	38	audit	audit	NOUN
fbem-29582	55	39	delay	delay	NOUN
fbem-29582	55	40	.	.	PUNCT
fbem-29582	56	1	3	3	X
fbem-29582	56	2	.	.	X
fbem-29582	56	3	theoretical	theoretical	ADJ
fbem-29582	56	4	analysis	analysis	NOUN
fbem-29582	56	5	from	from	ADP
fbem-29582	56	6	the	the	DET
fbem-29582	56	7	perspective	perspective	NOUN
fbem-29582	56	8	of	of	ADP
fbem-29582	56	9	principal	principal	ADJ
fbem-29582	56	10	-	-	PUNCT
fbem-29582	56	11	agent	agent	NOUN
fbem-29582	56	12	theory	theory	NOUN
fbem-29582	56	13	,	,	PUNCT
fbem-29582	56	14	the	the	DET
fbem-29582	56	15	disclosure	disclosure	NOUN
fbem-29582	56	16	of	of	ADP
fbem-29582	56	17	key	key	ADJ
fbem-29582	56	18	audit	audit	NOUN
fbem-29582	56	19	matters	matter	NOUN
fbem-29582	56	20	and	and	CCONJ
fbem-29582	56	21	their	their	PRON
fbem-29582	56	22	countermeasures	countermeasure	NOUN
fbem-29582	56	23	has	have	AUX
fbem-29582	56	24	successfully	successfully	ADV
fbem-29582	56	25	transformed	transform	VERB
fbem-29582	56	26	the	the	DET
fbem-29582	56	27	traditional	traditional	ADJ
fbem-29582	56	28	dualistic	dualistic	ADJ
fbem-29582	56	29	"	"	PUNCT
fbem-29582	56	30	pass	pass	VERB
fbem-29582	56	31	/	/	SYM
fbem-29582	56	32	fail	fail	ADJ
fbem-29582	56	33	"	"	PUNCT
fbem-29582	56	34	audit	audit	NOUN
fbem-29582	56	35	report	report	NOUN
fbem-29582	56	36	mode	mode	NOUN
fbem-29582	56	37	into	into	ADP
fbem-29582	56	38	a	a	DET
fbem-29582	56	39	more	more	ADV
fbem-29582	56	40	personalized	personalized	ADJ
fbem-29582	56	41	and	and	CCONJ
fbem-29582	56	42	customized	customize	VERB
fbem-29582	56	43	long	long	ADJ
fbem-29582	56	44	-	-	PUNCT
fbem-29582	56	45	form	form	NOUN
fbem-29582	56	46	report	report	NOUN
fbem-29582	56	47	form	form	NOUN
fbem-29582	56	48	.	.	PUNCT
fbem-29582	57	1	when	when	SCONJ
fbem-29582	57	2	selecting	select	VERB
fbem-29582	57	3	key	key	ADJ
fbem-29582	57	4	audit	audit	NOUN
fbem-29582	57	5	matters	matter	NOUN
fbem-29582	57	6	,	,	PUNCT
fbem-29582	57	7	cpas	cpa	NOUN
fbem-29582	57	8	start	start	VERB
fbem-29582	57	9	from	from	ADP
fbem-29582	57	10	matters	matter	NOUN
fbem-29582	57	11	that	that	PRON
fbem-29582	57	12	are	be	AUX
fbem-29582	57	13	deeply	deeply	ADV
fbem-29582	57	14	communicated	communicate	VERB
fbem-29582	57	15	and	and	CCONJ
fbem-29582	57	16	agreed	agree	VERB
fbem-29582	57	17	upon	upon	SCONJ
fbem-29582	57	18	with	with	ADP
fbem-29582	57	19	governance	governance	NOUN
fbem-29582	57	20	,	,	PUNCT
fbem-29582	57	21	which	which	PRON
fbem-29582	57	22	significantly	significantly	ADV
fbem-29582	57	23	narrows	narrow	VERB
fbem-29582	57	24	the	the	DET
fbem-29582	57	25	information	information	NOUN
fbem-29582	57	26	gap	gap	NOUN
fbem-29582	57	27	between	between	ADP
fbem-29582	57	28	principals	principal	NOUN
fbem-29582	57	29	and	and	CCONJ
fbem-29582	57	30	agents	agent	NOUN
fbem-29582	57	31	.	.	PUNCT
fbem-29582	58	1	personalized	personalized	ADJ
fbem-29582	58	2	and	and	CCONJ
fbem-29582	58	3	customized	customize	VERB
fbem-29582	58	4	long	long	ADJ
fbem-29582	58	5	reports	report	NOUN
fbem-29582	58	6	not	not	PART
fbem-29582	58	7	only	only	ADV
fbem-29582	58	8	enrich	enrich	VERB
fbem-29582	58	9	the	the	DET
fbem-29582	58	10	content	content	NOUN
fbem-29582	58	11	of	of	ADP
fbem-29582	58	12	audit	audit	NOUN
fbem-29582	58	13	reports	report	NOUN
fbem-29582	58	14	,	,	PUNCT
fbem-29582	58	15	but	but	CCONJ
fbem-29582	58	16	also	also	ADV
fbem-29582	58	17	greatly	greatly	ADV
fbem-29582	58	18	enhance	enhance	VERB
fbem-29582	58	19	the	the	DET
fbem-29582	58	20	supervision	supervision	NOUN
fbem-29582	58	21	efficiency	efficiency	NOUN
fbem-29582	58	22	of	of	ADP
fbem-29582	58	23	management	management	NOUN
fbem-29582	58	24	.	.	PUNCT
fbem-29582	59	1	through	through	ADP
fbem-29582	59	2	detailed	detailed	ADJ
fbem-29582	59	3	disclosure	disclosure	NOUN
fbem-29582	59	4	of	of	ADP
fbem-29582	59	5	key	key	ADJ
fbem-29582	59	6	audit	audit	NOUN
fbem-29582	59	7	matters	matter	NOUN
fbem-29582	59	8	and	and	CCONJ
fbem-29582	59	9	their	their	PRON
fbem-29582	59	10	countermeasures	countermeasure	NOUN
fbem-29582	59	11	,	,	PUNCT
fbem-29582	59	12	audit	audit	NOUN
fbem-29582	59	13	reports	report	NOUN
fbem-29582	59	14	can	can	AUX
fbem-29582	59	15	more	more	ADV
fbem-29582	59	16	effectively	effectively	ADV
fbem-29582	59	17	reveal	reveal	VERB
fbem-29582	59	18	the	the	DET
fbem-29582	59	19	true	true	ADJ
fbem-29582	59	20	financial	financial	ADJ
fbem-29582	59	21	position	position	NOUN
fbem-29582	59	22	and	and	CCONJ
fbem-29582	59	23	operating	operating	NOUN
fbem-29582	59	24	results	result	NOUN
fbem-29582	59	25	of	of	ADP
fbem-29582	59	26	enterprises	enterprise	NOUN
fbem-29582	59	27	,	,	PUNCT
fbem-29582	59	28	thus	thus	ADV
fbem-29582	59	29	reducing	reduce	VERB
fbem-29582	59	30	the	the	DET
fbem-29582	59	31	possibility	possibility	NOUN
fbem-29582	59	32	of	of	ADP
fbem-29582	59	33	earnings	earning	NOUN
fbem-29582	59	34	management	management	NOUN
fbem-29582	59	35	by	by	ADP
fbem-29582	59	36	management	management	NOUN
fbem-29582	59	37	.	.	PUNCT
fbem-29582	60	1	at	at	ADP
fbem-29582	60	2	the	the	DET
fbem-29582	60	3	same	same	ADJ
fbem-29582	60	4	time	time	NOUN
fbem-29582	60	5	,	,	PUNCT
fbem-29582	60	6	this	this	DET
fbem-29582	60	7	transformation	transformation	NOUN
fbem-29582	60	8	can	can	AUX
fbem-29582	60	9	also	also	ADV
fbem-29582	60	10	help	help	VERB
fbem-29582	60	11	mitigate	mitigate	VERB
fbem-29582	60	12	corporate	corporate	ADJ
fbem-29582	60	13	risks	risk	NOUN
fbem-29582	60	14	caused	cause	VERB
fbem-29582	60	15	by	by	ADP
fbem-29582	60	16	adverse	adverse	ADJ
fbem-29582	60	17	management	management	NOUN
fbem-29582	60	18	selection	selection	NOUN
fbem-29582	60	19	and	and	CCONJ
fbem-29582	60	20	moral	moral	ADJ
fbem-29582	60	21	hazard	hazard	NOUN
fbem-29582	60	22	.	.	PUNCT
fbem-29582	61	1	however	however	ADV
fbem-29582	61	2	,	,	PUNCT
fbem-29582	61	3	more	more	ADJ
fbem-29582	61	4	disclosure	disclosure	NOUN
fbem-29582	61	5	of	of	ADP
fbem-29582	61	6	audit	audit	NOUN
fbem-29582	61	7	matters	matter	NOUN
fbem-29582	61	8	means	mean	VERB
fbem-29582	61	9	more	more	ADJ
fbem-29582	61	10	communication	communication	NOUN
fbem-29582	61	11	costs	cost	NOUN
fbem-29582	61	12	.	.	PUNCT
fbem-29582	62	1	cpas	cpa	NOUN
fbem-29582	62	2	need	need	VERB
fbem-29582	62	3	to	to	PART
fbem-29582	62	4	have	have	VERB
fbem-29582	62	5	more	more	ADJ
fbem-29582	62	6	in	in	ADP
fbem-29582	62	7	-	-	PUNCT
fbem-29582	62	8	depth	depth	NOUN
fbem-29582	62	9	and	and	CCONJ
fbem-29582	62	10	detailed	detailed	ADJ
fbem-29582	62	11	communication	communication	NOUN
fbem-29582	62	12	with	with	ADP
fbem-29582	62	13	governance	governance	NOUN
fbem-29582	62	14	to	to	PART
fbem-29582	62	15	ensure	ensure	VERB
fbem-29582	62	16	that	that	SCONJ
fbem-29582	62	17	the	the	DET
fbem-29582	62	18	key	key	ADJ
fbem-29582	62	19	audit	audit	NOUN
fbem-29582	62	20	matters	matter	NOUN
fbem-29582	62	21	disclosed	disclose	VERB
fbem-29582	62	22	are	be	AUX
fbem-29582	62	23	accurate	accurate	ADJ
fbem-29582	62	24	and	and	CCONJ
fbem-29582	62	25	comprehensive	comprehensive	ADJ
fbem-29582	62	26	.	.	PUNCT
fbem-29582	63	1	according	accord	VERB
fbem-29582	63	2	to	to	ADP
fbem-29582	63	3	the	the	DET
fbem-29582	63	4	signal	signal	ADJ
fbem-29582	63	5	transmission	transmission	NOUN
fbem-29582	63	6	theory	theory	NOUN
fbem-29582	63	7	,	,	PUNCT
fbem-29582	63	8	cpas	cpa	NOUN
fbem-29582	63	9	will	will	AUX
fbem-29582	63	10	select	select	VERB
fbem-29582	63	11	key	key	ADJ
fbem-29582	63	12	audit	audit	NOUN
fbem-29582	63	13	matters	matter	NOUN
fbem-29582	63	14	according	accord	VERB
fbem-29582	63	15	to	to	ADP
fbem-29582	63	16	the	the	DET
fbem-29582	63	17	characteristics	characteristic	NOUN
fbem-29582	63	18	of	of	ADP
fbem-29582	63	19	the	the	DET
fbem-29582	63	20	audited	audit	VERB
fbem-29582	63	21	entity	entity	NOUN
fbem-29582	63	22	and	and	CCONJ
fbem-29582	63	23	the	the	DET
fbem-29582	63	24	complexity	complexity	NOUN
fbem-29582	63	25	of	of	ADP
fbem-29582	63	26	economic	economic	ADJ
fbem-29582	63	27	business	business	NOUN
fbem-29582	63	28	in	in	ADP
fbem-29582	63	29	the	the	DET
fbem-29582	63	30	audit	audit	NOUN
fbem-29582	63	31	process	process	NOUN
fbem-29582	63	32	,	,	PUNCT
fbem-29582	63	33	and	and	CCONJ
fbem-29582	63	34	propose	propose	VERB
fbem-29582	63	35	corresponding	corresponding	ADJ
fbem-29582	63	36	countermeasures	countermeasure	NOUN
fbem-29582	63	37	.	.	PUNCT
fbem-29582	64	1	these	these	DET
fbem-29582	64	2	behaviors	behavior	NOUN
fbem-29582	64	3	will	will	AUX
fbem-29582	64	4	convey	convey	VERB
fbem-29582	64	5	different	different	ADJ
fbem-29582	64	6	information	information	NOUN
fbem-29582	64	7	or	or	CCONJ
fbem-29582	64	8	signals	signal	NOUN
fbem-29582	64	9	to	to	ADP
fbem-29582	64	10	the	the	DET
fbem-29582	64	11	users	user	NOUN
fbem-29582	64	12	of	of	ADP
fbem-29582	64	13	financial	financial	ADJ
fbem-29582	64	14	statements	statement	NOUN
fbem-29582	64	15	.	.	PUNCT
fbem-29582	65	1	tu	tu	PROPN
fbem-29582	65	2	jianming	jianme	VERB
fbem-29582	65	3	et	et	PROPN
fbem-29582	65	4	al	al	PROPN
fbem-29582	65	5	.	.	PROPN
fbem-29582	66	1	(	(	PUNCT
fbem-29582	66	2	2019	2019	NUM
fbem-29582	66	3	)	)	PUNCT
fbem-29582	66	4	pointed	point	VERB
fbem-29582	66	5	out	out	ADP
fbem-29582	66	6	that	that	SCONJ
fbem-29582	66	7	key	key	ADJ
fbem-29582	66	8	audit	audit	NOUN
fbem-29582	66	9	matters	matter	NOUN
fbem-29582	66	10	are	be	AUX
fbem-29582	66	11	actually	actually	ADV
fbem-29582	66	12	a	a	DET
fbem-29582	66	13	risk	risk	NOUN
fbem-29582	66	14	warning	warning	NOUN
fbem-29582	66	15	signal	signal	NOUN
fbem-29582	66	16	,	,	PUNCT
fbem-29582	66	17	and	and	CCONJ
fbem-29582	66	18	the	the	DET
fbem-29582	66	19	strength	strength	NOUN
fbem-29582	66	20	of	of	ADP
fbem-29582	66	21	this	this	DET
fbem-29582	66	22	signal	signal	NOUN
fbem-29582	66	23	is	be	AUX
fbem-29582	66	24	reflected	reflect	VERB
fbem-29582	66	25	by	by	ADP
fbem-29582	66	26	the	the	DET
fbem-29582	66	27	number	number	NOUN
fbem-29582	66	28	of	of	ADP
fbem-29582	66	29	key	key	ADJ
fbem-29582	66	30	audit	audit	NOUN
fbem-29582	66	31	matters	matter	NOUN
fbem-29582	66	32	.	.	PUNCT
fbem-29582	67	1	in	in	ADP
fbem-29582	67	2	view	view	NOUN
fbem-29582	67	3	of	of	ADP
fbem-29582	67	4	the	the	DET
fbem-29582	67	5	fact	fact	NOUN
fbem-29582	67	6	that	that	SCONJ
fbem-29582	67	7	disclosure	disclosure	NOUN
fbem-29582	67	8	of	of	ADP
fbem-29582	67	9	key	key	ADJ
fbem-29582	67	10	audit	audit	NOUN
fbem-29582	67	11	matters	matter	NOUN
fbem-29582	67	12	has	have	AUX
fbem-29582	67	13	become	become	VERB
fbem-29582	67	14	a	a	DET
fbem-29582	67	15	mandatory	mandatory	ADJ
fbem-29582	67	16	policy	policy	NOUN
fbem-29582	67	17	requirement	requirement	NOUN
fbem-29582	67	18	,	,	PUNCT
fbem-29582	67	19	in	in	ADP
fbem-29582	67	20	order	order	NOUN
fbem-29582	67	21	to	to	PART
fbem-29582	67	22	ensure	ensure	VERB
fbem-29582	67	23	that	that	SCONJ
fbem-29582	67	24	the	the	DET
fbem-29582	67	25	corporate	corporate	ADJ
fbem-29582	67	26	risk	risk	NOUN
fbem-29582	67	27	signals	signal	NOUN
fbem-29582	67	28	conveyed	convey	VERB
fbem-29582	67	29	can	can	AUX
fbem-29582	67	30	withstand	withstand	VERB
fbem-29582	67	31	the	the	DET
fbem-29582	67	32	careful	careful	ADJ
fbem-29582	67	33	scrutiny	scrutiny	NOUN
fbem-29582	67	34	of	of	ADP
fbem-29582	67	35	financial	financial	ADJ
fbem-29582	67	36	statement	statement	NOUN
fbem-29582	67	37	users	user	NOUN
fbem-29582	67	38	,	,	PUNCT
fbem-29582	67	39	cpas	cpa	NOUN
fbem-29582	67	40	will	will	AUX
fbem-29582	67	41	be	be	AUX
fbem-29582	67	42	more	more	ADV
fbem-29582	67	43	rigorous	rigorous	ADJ
fbem-29582	67	44	in	in	ADP
fbem-29582	67	45	screening	screen	VERB
fbem-29582	67	46	key	key	ADJ
fbem-29582	67	47	audit	audit	NOUN
fbem-29582	67	48	matters	matter	NOUN
fbem-29582	67	49	,	,	PUNCT
fbem-29582	67	50	enhance	enhance	VERB
fbem-29582	67	51	their	their	PRON
fbem-29582	67	52	professional	professional	ADJ
fbem-29582	67	53	skepticism	skepticism	NOUN
fbem-29582	67	54	and	and	CCONJ
fbem-29582	67	55	enhance	enhance	VERB
fbem-29582	67	56	their	their	PRON
fbem-29582	67	57	professional	professional	ADJ
fbem-29582	67	58	judgment	judgment	NOUN
fbem-29582	67	59	.	.	PUNCT
fbem-29582	68	1	and	and	CCONJ
fbem-29582	68	2	by	by	ADP
fbem-29582	68	3	increasing	increase	VERB
fbem-29582	68	4	the	the	DET
fbem-29582	68	5	audit	audit	NOUN
fbem-29582	68	6	workload	workload	NOUN
fbem-29582	68	7	,	,	PUNCT
fbem-29582	68	8	strengthening	strengthen	VERB
fbem-29582	68	9	audit	audit	NOUN
fbem-29582	68	10	review	review	NOUN
fbem-29582	68	11	and	and	CCONJ
fbem-29582	68	12	other	other	ADJ
fbem-29582	68	13	means	mean	NOUN
fbem-29582	68	14	to	to	PART
fbem-29582	68	15	ensure	ensure	VERB
fbem-29582	68	16	the	the	DET
fbem-29582	68	17	accuracy	accuracy	NOUN
fbem-29582	68	18	of	of	ADP
fbem-29582	68	19	the	the	DET
fbem-29582	68	20	selected	select	VERB
fbem-29582	68	21	matters	matter	NOUN
fbem-29582	68	22	.	.	PUNCT
fbem-29582	69	1	therefore	therefore	ADV
fbem-29582	69	2	,	,	PUNCT
fbem-29582	69	3	with	with	SCONJ
fbem-29582	69	4	the	the	DET
fbem-29582	69	5	increase	increase	NOUN
fbem-29582	69	6	of	of	ADP
fbem-29582	69	7	the	the	DET
fbem-29582	69	8	number	number	NOUN
fbem-29582	69	9	of	of	ADP
fbem-29582	69	10	key	key	ADJ
fbem-29582	69	11	audit	audit	NOUN
fbem-29582	69	12	matters	matter	NOUN
fbem-29582	69	13	disclosed	disclose	VERB
fbem-29582	69	14	,	,	PUNCT
fbem-29582	69	15	the	the	DET
fbem-29582	69	16	input	input	NOUN
fbem-29582	69	17	of	of	ADP
fbem-29582	69	18	audit	audit	NOUN
fbem-29582	69	19	work	work	NOUN
fbem-29582	69	20	will	will	AUX
fbem-29582	69	21	also	also	ADV
fbem-29582	69	22	increase	increase	VERB
fbem-29582	69	23	correspondingly	correspondingly	ADV
fbem-29582	69	24	,	,	PUNCT
fbem-29582	69	25	which	which	PRON
fbem-29582	69	26	will	will	AUX
fbem-29582	69	27	lead	lead	VERB
fbem-29582	69	28	to	to	ADP
fbem-29582	69	29	a	a	DET
fbem-29582	69	30	substantial	substantial	ADJ
fbem-29582	69	31	increase	increase	NOUN
fbem-29582	69	32	in	in	ADP
fbem-29582	69	33	audit	audit	NOUN
fbem-29582	69	34	costs	cost	NOUN
fbem-29582	69	35	.	.	PUNCT
fbem-29582	70	1	according	accord	VERB
fbem-29582	70	2	to	to	ADP
fbem-29582	70	3	the	the	DET
fbem-29582	70	4	reputation	reputation	NOUN
fbem-29582	70	5	premium	premium	NOUN
fbem-29582	70	6	theory	theory	NOUN
fbem-29582	70	7	,	,	PUNCT
fbem-29582	70	8	firms	firm	NOUN
fbem-29582	70	9	with	with	ADP
fbem-29582	70	10	high	high	ADJ
fbem-29582	70	11	reputation	reputation	NOUN
fbem-29582	70	12	will	will	AUX
fbem-29582	70	13	charge	charge	VERB
fbem-29582	70	14	a	a	DET
fbem-29582	70	15	corresponding	corresponding	ADJ
fbem-29582	70	16	reputation	reputation	NOUN
fbem-29582	70	17	premium	premium	NOUN
fbem-29582	70	18	,	,	PUNCT
fbem-29582	70	19	which	which	PRON
fbem-29582	70	20	is	be	AUX
fbem-29582	70	21	mainly	mainly	ADV
fbem-29582	70	22	composed	compose	VERB
fbem-29582	70	23	of	of	ADP
fbem-29582	70	24	high	high	ADJ
fbem-29582	70	25	-	-	PUNCT
fbem-29582	70	26	quality	quality	NOUN
fbem-29582	70	27	auditor	auditor	NOUN
fbem-29582	70	28	training	training	NOUN
fbem-29582	70	29	investment	investment	NOUN
fbem-29582	70	30	and	and	CCONJ
fbem-29582	70	31	audit	audit	NOUN
fbem-29582	70	32	failure	failure	NOUN
fbem-29582	70	33	risk	risk	NOUN
fbem-29582	70	34	compensation	compensation	NOUN
fbem-29582	70	35	.	.	PUNCT
fbem-29582	71	1	the	the	DET
fbem-29582	71	2	disclosure	disclosure	NOUN
fbem-29582	71	3	of	of	ADP
fbem-29582	71	4	more	more	ADJ
fbem-29582	71	5	key	key	ADJ
fbem-29582	71	6	audit	audit	NOUN
fbem-29582	71	7	matters	matter	NOUN
fbem-29582	71	8	means	mean	VERB
fbem-29582	71	9	that	that	SCONJ
fbem-29582	71	10	the	the	DET
fbem-29582	71	11	auditee	auditee	NOUN
fbem-29582	71	12	has	have	VERB
fbem-29582	71	13	more	more	ADJ
fbem-29582	71	14	matters	matter	NOUN
fbem-29582	71	15	involving	involve	VERB
fbem-29582	71	16	the	the	DET
fbem-29582	71	17	risk	risk	NOUN
fbem-29582	71	18	of	of	ADP
fbem-29582	71	19	material	material	NOUN
fbem-29582	71	20	misstatement	misstatement	NOUN
fbem-29582	71	21	,	,	PUNCT
fbem-29582	71	22	the	the	DET
fbem-29582	71	23	complexity	complexity	NOUN
fbem-29582	71	24	of	of	ADP
fbem-29582	71	25	economic	economic	ADJ
fbem-29582	71	26	business	business	NOUN
fbem-29582	71	27	is	be	AUX
fbem-29582	71	28	higher	high	ADJ
fbem-29582	71	29	,	,	PUNCT
fbem-29582	71	30	the	the	DET
fbem-29582	71	31	audit	audit	NOUN
fbem-29582	71	32	is	be	AUX
fbem-29582	71	33	35	35	NUM
fbem-29582	71	34	more	more	ADV
fbem-29582	71	35	difficult	difficult	ADJ
fbem-29582	71	36	,	,	PUNCT
fbem-29582	71	37	and	and	CCONJ
fbem-29582	71	38	the	the	DET
fbem-29582	71	39	risk	risk	NOUN
fbem-29582	71	40	of	of	ADP
fbem-29582	71	41	audit	audit	NOUN
fbem-29582	71	42	failure	failure	NOUN
fbem-29582	71	43	may	may	AUX
fbem-29582	71	44	be	be	AUX
fbem-29582	71	45	greater	great	ADJ
fbem-29582	71	46	,	,	PUNCT
fbem-29582	71	47	which	which	PRON
fbem-29582	71	48	will	will	AUX
fbem-29582	71	49	increase	increase	VERB
fbem-29582	71	50	the	the	DET
fbem-29582	71	51	audit	audit	NOUN
fbem-29582	71	52	fees	fee	NOUN
fbem-29582	71	53	.	.	PUNCT
fbem-29582	72	1	the	the	DET
fbem-29582	72	2	insurance	insurance	NOUN
fbem-29582	72	3	theory	theory	NOUN
fbem-29582	72	4	of	of	ADP
fbem-29582	72	5	audit	audit	NOUN
fbem-29582	72	6	further	far	ADV
fbem-29582	72	7	points	point	VERB
fbem-29582	72	8	out	out	ADP
fbem-29582	72	9	that	that	SCONJ
fbem-29582	72	10	an	an	DET
fbem-29582	72	11	important	important	ADJ
fbem-29582	72	12	prerequisite	prerequisite	NOUN
fbem-29582	72	13	for	for	ADP
fbem-29582	72	14	information	information	NOUN
fbem-29582	72	15	users	user	NOUN
fbem-29582	72	16	to	to	PART
fbem-29582	72	17	rely	rely	VERB
fbem-29582	72	18	on	on	ADP
fbem-29582	72	19	audit	audit	NOUN
fbem-29582	72	20	reports	report	NOUN
fbem-29582	72	21	is	be	AUX
fbem-29582	72	22	that	that	SCONJ
fbem-29582	72	23	they	they	PRON
fbem-29582	72	24	have	have	VERB
fbem-29582	72	25	the	the	DET
fbem-29582	72	26	right	right	NOUN
fbem-29582	72	27	to	to	PART
fbem-29582	72	28	sue	sue	VERB
fbem-29582	72	29	the	the	DET
fbem-29582	72	30	cpa	cpa	NOUN
fbem-29582	72	31	.	.	PUNCT
fbem-29582	73	1	under	under	ADP
fbem-29582	73	2	this	this	DET
fbem-29582	73	3	framework	framework	NOUN
fbem-29582	73	4	,	,	PUNCT
fbem-29582	73	5	the	the	DET
fbem-29582	73	6	cpa	cpa	NOUN
fbem-29582	73	7	is	be	AUX
fbem-29582	73	8	actually	actually	ADV
fbem-29582	73	9	a	a	DET
fbem-29582	73	10	part	part	NOUN
fbem-29582	73	11	of	of	ADP
fbem-29582	73	12	their	their	PRON
fbem-29582	73	13	own	own	ADJ
fbem-29582	73	14	interests	interest	NOUN
fbem-29582	73	15	as	as	ADP
fbem-29582	73	16	collateral	collateral	NOUN
fbem-29582	73	17	,	,	PUNCT
fbem-29582	73	18	under	under	ADP
fbem-29582	73	19	the	the	DET
fbem-29582	73	20	financial	financial	ADJ
fbem-29582	73	21	information	information	NOUN
fbem-29582	73	22	of	of	ADP
fbem-29582	73	23	the	the	DET
fbem-29582	73	24	enterprise	enterprise	NOUN
fbem-29582	73	25	,	,	PUNCT
fbem-29582	73	26	and	and	CCONJ
fbem-29582	73	27	closely	closely	ADV
fbem-29582	73	28	linked	link	VERB
fbem-29582	73	29	to	to	ADP
fbem-29582	73	30	the	the	DET
fbem-29582	73	31	interests	interest	NOUN
fbem-29582	73	32	of	of	ADP
fbem-29582	73	33	investors	investor	NOUN
fbem-29582	73	34	.	.	PUNCT
fbem-29582	74	1	because	because	SCONJ
fbem-29582	74	2	there	there	PRON
fbem-29582	74	3	is	be	VERB
fbem-29582	74	4	a	a	DET
fbem-29582	74	5	positive	positive	ADJ
fbem-29582	74	6	correlation	correlation	NOUN
fbem-29582	74	7	between	between	ADP
fbem-29582	74	8	enterprise	enterprise	NOUN
fbem-29582	74	9	risk	risk	NOUN
fbem-29582	74	10	and	and	CCONJ
fbem-29582	74	11	audit	audit	NOUN
fbem-29582	74	12	risk	risk	NOUN
fbem-29582	74	13	,	,	PUNCT
fbem-29582	74	14	that	that	ADV
fbem-29582	74	15	is	is	ADV
fbem-29582	74	16	,	,	PUNCT
fbem-29582	74	17	the	the	PRON
fbem-29582	74	18	higher	high	ADJ
fbem-29582	74	19	the	the	DET
fbem-29582	74	20	enterprise	enterprise	NOUN
fbem-29582	74	21	risk	risk	NOUN
fbem-29582	74	22	,	,	PUNCT
fbem-29582	74	23	the	the	PRON
fbem-29582	74	24	higher	high	ADJ
fbem-29582	74	25	the	the	DET
fbem-29582	74	26	litigation	litigation	NOUN
fbem-29582	74	27	risk	risk	NOUN
fbem-29582	74	28	that	that	SCONJ
fbem-29582	74	29	cpa	cpa	PROPN
fbem-29582	74	30	may	may	AUX
fbem-29582	74	31	face	face	VERB
fbem-29582	74	32	due	due	ADJ
fbem-29582	74	33	to	to	ADP
fbem-29582	74	34	audit	audit	NOUN
fbem-29582	74	35	failure	failure	NOUN
fbem-29582	74	36	.	.	PUNCT
fbem-29582	75	1	therefore	therefore	ADV
fbem-29582	75	2	,	,	PUNCT
fbem-29582	75	3	in	in	ADP
fbem-29582	75	4	order	order	NOUN
fbem-29582	75	5	to	to	PART
fbem-29582	75	6	compensate	compensate	VERB
fbem-29582	75	7	for	for	ADP
fbem-29582	75	8	this	this	DET
fbem-29582	75	9	higher	high	ADJ
fbem-29582	75	10	risk	risk	NOUN
fbem-29582	75	11	,	,	PUNCT
fbem-29582	75	12	the	the	DET
fbem-29582	75	13	cpa	cpa	NOUN
fbem-29582	75	14	will	will	AUX
fbem-29582	75	15	be	be	AUX
fbem-29582	75	16	required	require	VERB
fbem-29582	75	17	to	to	PART
fbem-29582	75	18	pay	pay	VERB
fbem-29582	75	19	a	a	DET
fbem-29582	75	20	higher	high	ADJ
fbem-29582	75	21	"	"	PUNCT
fbem-29582	75	22	premium	premium	NOUN
fbem-29582	75	23	"	"	PUNCT
fbem-29582	75	24	,	,	PUNCT
fbem-29582	75	25	that	that	ADV
fbem-29582	75	26	is	is	ADV
fbem-29582	75	27	,	,	PUNCT
fbem-29582	75	28	the	the	DET
fbem-29582	75	29	audit	audit	NOUN
fbem-29582	75	30	fee	fee	NOUN
fbem-29582	75	31	will	will	AUX
fbem-29582	75	32	increase	increase	VERB
fbem-29582	75	33	accordingly	accordingly	ADV
fbem-29582	75	34	.	.	PUNCT
fbem-29582	76	1	based	base	VERB
fbem-29582	76	2	on	on	ADP
fbem-29582	76	3	the	the	DET
fbem-29582	76	4	above	above	ADJ
fbem-29582	76	5	theoretical	theoretical	ADJ
fbem-29582	76	6	derivation	derivation	NOUN
fbem-29582	76	7	,	,	PUNCT
fbem-29582	76	8	this	this	DET
fbem-29582	76	9	paper	paper	NOUN
fbem-29582	76	10	proposes	propose	VERB
fbem-29582	76	11	hypotheses	hypothesis	NOUN
fbem-29582	76	12	:	:	PUNCT
fbem-29582	76	13	hypothesis	hypothesis	NOUN
fbem-29582	76	14	1	1	NUM
fbem-29582	76	15	:	:	PUNCT
fbem-29582	76	16	the	the	DET
fbem-29582	76	17	number	number	NOUN
fbem-29582	76	18	of	of	ADP
fbem-29582	76	19	key	key	ADJ
fbem-29582	76	20	audit	audit	NOUN
fbem-29582	76	21	matters	matter	NOUN
fbem-29582	76	22	is	be	AUX
fbem-29582	76	23	significantly	significantly	ADV
fbem-29582	76	24	positively	positively	ADV
fbem-29582	76	25	correlated	correlate	VERB
fbem-29582	76	26	with	with	ADP
fbem-29582	76	27	audit	audit	NOUN
fbem-29582	76	28	fees	fee	NOUN
fbem-29582	76	29	.	.	PUNCT
fbem-29582	77	1	audit	audit	NOUN
fbem-29582	77	2	delay	delay	NOUN
fbem-29582	77	3	is	be	AUX
fbem-29582	77	4	the	the	DET
fbem-29582	77	5	number	number	NOUN
fbem-29582	77	6	of	of	ADP
fbem-29582	77	7	calendar	calendar	NOUN
fbem-29582	77	8	days	day	NOUN
fbem-29582	77	9	between	between	ADP
fbem-29582	77	10	the	the	DET
fbem-29582	77	11	balance	balance	NOUN
fbem-29582	77	12	sheet	sheet	NOUN
fbem-29582	77	13	date	date	NOUN
fbem-29582	77	14	and	and	CCONJ
fbem-29582	77	15	the	the	DET
fbem-29582	77	16	signing	signing	NOUN
fbem-29582	77	17	date	date	NOUN
fbem-29582	77	18	of	of	ADP
fbem-29582	77	19	the	the	DET
fbem-29582	77	20	audit	audit	NOUN
fbem-29582	77	21	report	report	NOUN
fbem-29582	77	22	date	date	NOUN
fbem-29582	77	23	,	,	PUNCT
fbem-29582	77	24	which	which	PRON
fbem-29582	77	25	comprehensively	comprehensively	ADV
fbem-29582	77	26	reflects	reflect	VERB
fbem-29582	77	27	the	the	DET
fbem-29582	77	28	audit	audit	NOUN
fbem-29582	77	29	workload	workload	NOUN
fbem-29582	77	30	,	,	PUNCT
fbem-29582	77	31	audit	audit	NOUN
fbem-29582	77	32	efficiency	efficiency	NOUN
fbem-29582	77	33	and	and	CCONJ
fbem-29582	77	34	audit	audit	NOUN
fbem-29582	77	35	effort	effort	NOUN
fbem-29582	77	36	of	of	ADP
fbem-29582	77	37	certified	certified	ADJ
fbem-29582	77	38	public	public	ADJ
fbem-29582	77	39	accountants	accountant	NOUN
fbem-29582	77	40	.	.	PUNCT
fbem-29582	78	1	from	from	ADP
fbem-29582	78	2	the	the	DET
fbem-29582	78	3	perspective	perspective	NOUN
fbem-29582	78	4	of	of	ADP
fbem-29582	78	5	investors	investor	NOUN
fbem-29582	78	6	,	,	PUNCT
fbem-29582	78	7	disclosure	disclosure	NOUN
fbem-29582	78	8	of	of	ADP
fbem-29582	78	9	key	key	ADJ
fbem-29582	78	10	audit	audit	NOUN
fbem-29582	78	11	matters	matter	NOUN
fbem-29582	78	12	and	and	CCONJ
fbem-29582	78	13	audit	audit	NOUN
fbem-29582	78	14	responses	response	NOUN
fbem-29582	78	15	will	will	AUX
fbem-29582	78	16	increase	increase	VERB
fbem-29582	78	17	the	the	DET
fbem-29582	78	18	communication	communication	NOUN
fbem-29582	78	19	content	content	NOUN
fbem-29582	78	20	of	of	ADP
fbem-29582	78	21	audit	audit	NOUN
fbem-29582	78	22	reports	report	NOUN
fbem-29582	78	23	,	,	PUNCT
fbem-29582	78	24	and	and	CCONJ
fbem-29582	78	25	investors	investor	NOUN
fbem-29582	78	26	will	will	AUX
fbem-29582	78	27	pay	pay	VERB
fbem-29582	78	28	more	more	ADJ
fbem-29582	78	29	attention	attention	NOUN
fbem-29582	78	30	to	to	ADP
fbem-29582	78	31	this	this	PRON
fbem-29582	78	32	,	,	PUNCT
fbem-29582	78	33	which	which	PRON
fbem-29582	78	34	will	will	AUX
fbem-29582	78	35	further	far	ADV
fbem-29582	78	36	affect	affect	VERB
fbem-29582	78	37	their	their	PRON
fbem-29582	78	38	investment	investment	NOUN
fbem-29582	78	39	decisions	decision	NOUN
fbem-29582	78	40	.	.	PUNCT
fbem-29582	79	1	if	if	SCONJ
fbem-29582	79	2	cpa	cpa	PROPN
fbem-29582	79	3	makes	make	VERB
fbem-29582	79	4	improper	improper	ADJ
fbem-29582	79	5	disclosure	disclosure	NOUN
fbem-29582	79	6	,	,	PUNCT
fbem-29582	79	7	litigation	litigation	NOUN
fbem-29582	79	8	risks	risk	NOUN
fbem-29582	79	9	will	will	AUX
fbem-29582	79	10	be	be	AUX
fbem-29582	79	11	more	more	ADV
fbem-29582	79	12	likely	likely	ADJ
fbem-29582	79	13	.	.	PUNCT
fbem-29582	80	1	therefore	therefore	ADV
fbem-29582	80	2	,	,	PUNCT
fbem-29582	80	3	cpas	cpa	NOUN
fbem-29582	80	4	will	will	AUX
fbem-29582	80	5	strengthen	strengthen	VERB
fbem-29582	80	6	audit	audit	NOUN
fbem-29582	80	7	review	review	NOUN
fbem-29582	80	8	and	and	CCONJ
fbem-29582	80	9	other	other	ADJ
fbem-29582	80	10	ways	way	NOUN
fbem-29582	80	11	to	to	PART
fbem-29582	80	12	achieve	achieve	VERB
fbem-29582	80	13	accurate	accurate	ADJ
fbem-29582	80	14	disclosure	disclosure	NOUN
fbem-29582	80	15	and	and	CCONJ
fbem-29582	80	16	adequate	adequate	ADJ
fbem-29582	80	17	response	response	NOUN
fbem-29582	80	18	to	to	ADP
fbem-29582	80	19	key	key	ADJ
fbem-29582	80	20	issues	issue	NOUN
fbem-29582	80	21	and	and	CCONJ
fbem-29582	80	22	audit	audit	NOUN
fbem-29582	80	23	responses	response	NOUN
fbem-29582	80	24	,	,	PUNCT
fbem-29582	80	25	and	and	CCONJ
fbem-29582	80	26	audit	audit	NOUN
fbem-29582	80	27	delay	delay	NOUN
fbem-29582	80	28	will	will	AUX
fbem-29582	80	29	increase	increase	VERB
fbem-29582	80	30	accordingly	accordingly	ADV
fbem-29582	80	31	.	.	PUNCT
fbem-29582	81	1	from	from	ADP
fbem-29582	81	2	the	the	DET
fbem-29582	81	3	perspective	perspective	NOUN
fbem-29582	81	4	of	of	ADP
fbem-29582	81	5	the	the	DET
fbem-29582	81	6	same	same	ADJ
fbem-29582	81	7	industry	industry	NOUN
fbem-29582	81	8	of	of	ADP
fbem-29582	81	9	accounting	accounting	NOUN
fbem-29582	81	10	firms	firm	NOUN
fbem-29582	81	11	,	,	PUNCT
fbem-29582	81	12	the	the	DET
fbem-29582	81	13	disclosure	disclosure	NOUN
fbem-29582	81	14	of	of	ADP
fbem-29582	81	15	key	key	ADJ
fbem-29582	81	16	audit	audit	NOUN
fbem-29582	81	17	matters	matter	NOUN
fbem-29582	81	18	and	and	CCONJ
fbem-29582	81	19	audit	audit	NOUN
fbem-29582	81	20	responses	response	NOUN
fbem-29582	81	21	in	in	ADP
fbem-29582	81	22	the	the	DET
fbem-29582	81	23	new	new	ADJ
fbem-29582	81	24	audit	audit	NOUN
fbem-29582	81	25	reporting	reporting	NOUN
fbem-29582	81	26	standards	standard	NOUN
fbem-29582	81	27	has	have	AUX
fbem-29582	81	28	enhanced	enhance	VERB
fbem-29582	81	29	the	the	DET
fbem-29582	81	30	transparency	transparency	NOUN
fbem-29582	81	31	of	of	ADP
fbem-29582	81	32	audit	audit	NOUN
fbem-29582	81	33	work	work	NOUN
fbem-29582	81	34	,	,	PUNCT
fbem-29582	81	35	and	and	CCONJ
fbem-29582	81	36	the	the	DET
fbem-29582	81	37	public	public	NOUN
fbem-29582	81	38	can	can	AUX
fbem-29582	81	39	better	well	ADV
fbem-29582	81	40	evaluate	evaluate	VERB
fbem-29582	81	41	the	the	DET
fbem-29582	81	42	professional	professional	ADJ
fbem-29582	81	43	competence	competence	NOUN
fbem-29582	81	44	of	of	ADP
fbem-29582	81	45	audit	audit	NOUN
fbem-29582	81	46	subjects	subject	NOUN
fbem-29582	81	47	from	from	ADP
fbem-29582	81	48	the	the	DET
fbem-29582	81	49	disclosure	disclosure	NOUN
fbem-29582	81	50	situation	situation	NOUN
fbem-29582	81	51	,	,	PUNCT
fbem-29582	81	52	which	which	PRON
fbem-29582	81	53	has	have	AUX
fbem-29582	81	54	become	become	VERB
fbem-29582	81	55	a	a	DET
fbem-29582	81	56	key	key	ADJ
fbem-29582	81	57	link	link	NOUN
fbem-29582	81	58	for	for	SCONJ
fbem-29582	81	59	accounting	accounting	NOUN
fbem-29582	81	60	firms	firm	NOUN
fbem-29582	81	61	to	to	PART
fbem-29582	81	62	improve	improve	VERB
fbem-29582	81	63	their	their	PRON
fbem-29582	81	64	competitiveness	competitiveness	NOUN
fbem-29582	81	65	and	and	CCONJ
fbem-29582	81	66	establish	establish	VERB
fbem-29582	81	67	a	a	DET
fbem-29582	81	68	good	good	ADJ
fbem-29582	81	69	reputation	reputation	NOUN
fbem-29582	81	70	.	.	PUNCT
fbem-29582	82	1	liu	liu	PROPN
fbem-29582	82	2	yali	yali	PROPN
fbem-29582	82	3	et	et	PROPN
fbem-29582	82	4	al	al	PROPN
fbem-29582	82	5	.	.	PROPN
fbem-29582	83	1	(	(	PUNCT
fbem-29582	83	2	2011	2011	NUM
fbem-29582	83	3	)	)	PUNCT
fbem-29582	83	4	and	and	CCONJ
fbem-29582	83	5	huang	huang	PROPN
fbem-29582	83	6	lidan	lidan	PROPN
fbem-29582	83	7	(	(	PUNCT
fbem-29582	83	8	2018	2018	NUM
fbem-29582	83	9	)	)	PUNCT
fbem-29582	83	10	believe	believe	VERB
fbem-29582	83	11	that	that	SCONJ
fbem-29582	83	12	audit	audit	NOUN
fbem-29582	83	13	delay	delay	NOUN
fbem-29582	83	14	,	,	PUNCT
fbem-29582	83	15	as	as	ADP
fbem-29582	83	16	an	an	DET
fbem-29582	83	17	alternative	alternative	ADJ
fbem-29582	83	18	indicator	indicator	NOUN
fbem-29582	83	19	of	of	ADP
fbem-29582	83	20	audit	audit	NOUN
fbem-29582	83	21	efficiency	efficiency	NOUN
fbem-29582	83	22	,	,	PUNCT
fbem-29582	83	23	will	will	AUX
fbem-29582	83	24	affect	affect	VERB
fbem-29582	83	25	the	the	DET
fbem-29582	83	26	timeliness	timeliness	NOUN
fbem-29582	83	27	of	of	ADP
fbem-29582	83	28	information	information	NOUN
fbem-29582	83	29	disclosure	disclosure	NOUN
fbem-29582	83	30	.	.	PUNCT
fbem-29582	84	1	under	under	ADP
fbem-29582	84	2	the	the	DET
fbem-29582	84	3	new	new	ADJ
fbem-29582	84	4	industry	industry	NOUN
fbem-29582	84	5	competition	competition	NOUN
fbem-29582	84	6	,	,	PUNCT
fbem-29582	84	7	accounting	accounting	NOUN
fbem-29582	84	8	firms	firm	NOUN
fbem-29582	84	9	will	will	AUX
fbem-29582	84	10	standardize	standardize	VERB
fbem-29582	84	11	the	the	DET
fbem-29582	84	12	risk	risk	NOUN
fbem-29582	84	13	-	-	PUNCT
fbem-29582	84	14	oriented	orient	VERB
fbem-29582	84	15	audit	audit	NOUN
fbem-29582	84	16	practice	practice	NOUN
fbem-29582	84	17	behavior	behavior	NOUN
fbem-29582	84	18	,	,	PUNCT
fbem-29582	84	19	and	and	CCONJ
fbem-29582	84	20	may	may	AUX
fbem-29582	84	21	sacrifice	sacrifice	VERB
fbem-29582	84	22	the	the	DET
fbem-29582	84	23	audit	audit	NOUN
fbem-29582	84	24	efficiency	efficiency	NOUN
fbem-29582	84	25	to	to	PART
fbem-29582	84	26	produce	produce	VERB
fbem-29582	84	27	audit	audit	NOUN
fbem-29582	84	28	reports	report	NOUN
fbem-29582	84	29	with	with	ADP
fbem-29582	84	30	better	well	ADJ
fbem-29582	84	31	quality	quality	NOUN
fbem-29582	84	32	and	and	CCONJ
fbem-29582	84	33	lower	low	ADJ
fbem-29582	84	34	risk	risk	NOUN
fbem-29582	84	35	.	.	PUNCT
fbem-29582	85	1	based	base	VERB
fbem-29582	85	2	on	on	ADP
fbem-29582	85	3	the	the	DET
fbem-29582	85	4	relevant	relevant	ADJ
fbem-29582	85	5	research	research	NOUN
fbem-29582	85	6	and	and	CCONJ
fbem-29582	85	7	theoretical	theoretical	ADJ
fbem-29582	85	8	derivation	derivation	NOUN
fbem-29582	85	9	of	of	ADP
fbem-29582	85	10	previous	previous	ADJ
fbem-29582	85	11	scholars	scholar	NOUN
fbem-29582	85	12	,	,	PUNCT
fbem-29582	85	13	this	this	DET
fbem-29582	85	14	paper	paper	NOUN
fbem-29582	85	15	proposes	propose	VERB
fbem-29582	85	16	the	the	DET
fbem-29582	85	17	following	follow	VERB
fbem-29582	85	18	hypothesis	hypothesis	NOUN
fbem-29582	85	19	:	:	PUNCT
fbem-29582	85	20	hypothesis	hypothesis	NOUN
fbem-29582	85	21	2	2	NUM
fbem-29582	85	22	:	:	PUNCT
fbem-29582	85	23	disclosure	disclosure	NOUN
fbem-29582	85	24	of	of	ADP
fbem-29582	85	25	the	the	DET
fbem-29582	85	26	number	number	NOUN
fbem-29582	85	27	of	of	ADP
fbem-29582	85	28	key	key	ADJ
fbem-29582	85	29	audit	audit	NOUN
fbem-29582	85	30	matters	matter	NOUN
fbem-29582	85	31	increases	increase	VERB
fbem-29582	85	32	audit	audit	NOUN
fbem-29582	85	33	fees	fee	NOUN
fbem-29582	85	34	by	by	ADP
fbem-29582	85	35	increasing	increase	VERB
fbem-29582	85	36	audit	audit	NOUN
fbem-29582	85	37	delays	delay	NOUN
fbem-29582	85	38	.	.	PUNCT
fbem-29582	86	1	4	4	X
fbem-29582	86	2	.	.	X
fbem-29582	86	3	research	research	NOUN
fbem-29582	86	4	design	design	NOUN
fbem-29582	86	5	4.1	4.1	NUM
fbem-29582	86	6	.	.	PUNCT
fbem-29582	87	1	mode	mode	PROPN
fbem-29582	87	2	setting	setting	NOUN
fbem-29582	87	3	and	and	CCONJ
fbem-29582	87	4	variable	variable	ADJ
fbem-29582	87	5	definition	definition	NOUN
fbem-29582	87	6	to	to	PART
fbem-29582	87	7	test	test	VERB
fbem-29582	87	8	the	the	DET
fbem-29582	87	9	impact	impact	NOUN
fbem-29582	87	10	of	of	ADP
fbem-29582	87	11	the	the	DET
fbem-29582	87	12	number	number	NOUN
fbem-29582	87	13	of	of	ADP
fbem-29582	87	14	key	key	ADJ
fbem-29582	87	15	audit	audit	NOUN
fbem-29582	87	16	items	item	NOUN
fbem-29582	87	17	on	on	ADP
fbem-29582	87	18	audit	audit	NOUN
fbem-29582	87	19	fees	fee	NOUN
fbem-29582	87	20	(	(	PUNCT
fbem-29582	87	21	hypothesis	hypothesis	NOUN
fbem-29582	87	22	1	1	NUM
fbem-29582	87	23	)	)	PUNCT
fbem-29582	87	24	,	,	PUNCT
fbem-29582	87	25	model	model	NOUN
fbem-29582	87	26	1	1	NUM
fbem-29582	87	27	is	be	AUX
fbem-29582	87	28	set	set	VERB
fbem-29582	87	29	up	up	ADP
fbem-29582	87	30	:	:	PUNCT
fbem-29582	87	31	ti	ti	NOUN
fbem-29582	87	32	,	,	PUNCT
fbem-29582	87	33	auditfee	auditfee	PROPN
fbem-29582	87	34	=	=	SYM
fbem-29582	87	35	0α	0α	PROPN
fbem-29582	87	36	+	+	CCONJ
fbem-29582	87	37	ti,1kam_numα	ti,1kam_numα	X
fbem-29582	88	1	+	+	CCONJ
fbem-29582	88	2	ti,2sizeα	ti,2sizeα	ADJ
fbem-29582	88	3	+	+	ADJ
fbem-29582	88	4	ti,3	ti,3	NOUN
fbem-29582	88	5	big4α	big4α	X
fbem-29582	89	1	+	+	CCONJ
fbem-29582	89	2	ti,4recα	ti,4recα	ADJ
fbem-29582	89	3	+	+	CCONJ
fbem-29582	89	4	ti,5invα	ti,5invα	NOUN
fbem-29582	89	5	+	+	NOUN
fbem-29582	89	6	ti,6roaα	ti,6roaα	PROPN
fbem-29582	89	7	+	+	CCONJ
fbem-29582	89	8	ti,7levα	ti,7levα	NOUN
fbem-29582	89	9	+	+	CCONJ
fbem-29582	89	10	ti,8opinionα	ti,8opinionα	NOUN
fbem-29582	89	11	+	+	CCONJ
fbem-29582	89	12	ti,9icqα	ti,9icqα	VERB
fbem-29582	89	13	+	+	PROPN
fbem-29582	89	14	year	year	X
fbem-29582	89	15	+	+	ADJ
fbem-29582	89	16	ind	ind	PROPN
fbem-29582	89	17	+	+	CCONJ
fbem-29582	89	18	ε	ε	PROPN
fbem-29582	89	19	(	(	PUNCT
fbem-29582	89	20	1	1	NUM
fbem-29582	89	21	)	)	PUNCT
fbem-29582	89	22	to	to	PART
fbem-29582	89	23	test	test	VERB
fbem-29582	89	24	the	the	DET
fbem-29582	89	25	impact	impact	NOUN
fbem-29582	89	26	of	of	ADP
fbem-29582	89	27	the	the	DET
fbem-29582	89	28	number	number	NOUN
fbem-29582	89	29	of	of	ADP
fbem-29582	89	30	key	key	ADJ
fbem-29582	89	31	audit	audit	NOUN
fbem-29582	89	32	items	item	NOUN
fbem-29582	89	33	on	on	ADP
fbem-29582	89	34	audit	audit	NOUN
fbem-29582	89	35	fees	fee	NOUN
fbem-29582	89	36	(	(	PUNCT
fbem-29582	89	37	hypothesis	hypothesis	NOUN
fbem-29582	89	38	2	2	NUM
fbem-29582	89	39	)	)	PUNCT
fbem-29582	89	40	,	,	PUNCT
fbem-29582	89	41	model	model	NOUN
fbem-29582	89	42	2	2	NUM
fbem-29582	89	43	is	be	AUX
fbem-29582	89	44	set	set	VERB
fbem-29582	89	45	up	up	ADP
fbem-29582	89	46	:	:	PUNCT
fbem-29582	89	47	ti	ti	NOUN
fbem-29582	89	48	,	,	PUNCT
fbem-29582	89	49	auditfee	auditfee	NOUN
fbem-29582	89	50	=	=	SYM
fbem-29582	89	51	0θ	0θ	NOUN
fbem-29582	89	52	+	+	CCONJ
fbem-29582	89	53	ti,1kam_numθ	ti,1kam_numθ	NOUN
fbem-29582	89	54	+	+	CCONJ
fbem-29582	89	55	ti,2	ti,2	PROPN
fbem-29582	89	56	kam_delθ	kam_delθ	NOUN
fbem-29582	89	57	+	+	CCONJ
fbem-29582	89	58	ti,3sizeθ	ti,3sizeθ	NOUN
fbem-29582	89	59	+	+	NUM
fbem-29582	89	60	ti,4big4θ	ti,4big4θ	NOUN
fbem-29582	89	61	+	+	CCONJ
fbem-29582	89	62	ti,5recθ	ti,5recθ	NOUN
fbem-29582	89	63	+	+	CCONJ
fbem-29582	89	64	ti,6	ti,6	ADJ
fbem-29582	89	65	invθ	invθ	NOUN
fbem-29582	89	66	+	+	CCONJ
fbem-29582	89	67	ti,7roaθ	ti,7roaθ	NOUN
fbem-29582	90	1	+	+	CCONJ
fbem-29582	90	2	ti,8levθ	ti,8levθ	PROPN
fbem-29582	90	3	+	+	CCONJ
fbem-29582	90	4	ti,9opinionθ	ti,9opinionθ	VERB
fbem-29582	91	1	+	+	X
fbem-29582	91	2	ti,10	ti,10	NOUN
fbem-29582	91	3	icqθ	icqθ	VERB
fbem-29582	91	4	+	+	PROPN
fbem-29582	91	5	year	year	PROPN
fbem-29582	91	6	+	+	ADJ
fbem-29582	91	7	ind	ind	PROPN
fbem-29582	91	8	+	+	CCONJ
fbem-29582	91	9	ε	ε	PROPN
fbem-29582	91	10	(	(	PUNCT
fbem-29582	91	11	2	2	NUM
fbem-29582	91	12	)	)	PUNCT
fbem-29582	91	13	the	the	DET
fbem-29582	91	14	main	main	ADJ
fbem-29582	91	15	explanatory	explanatory	ADJ
fbem-29582	91	16	variable	variable	NOUN
fbem-29582	91	17	of	of	ADP
fbem-29582	91	18	this	this	DET
fbem-29582	91	19	empirical	empirical	ADJ
fbem-29582	91	20	study	study	NOUN
fbem-29582	91	21	is	be	AUX
fbem-29582	91	22	the	the	DET
fbem-29582	91	23	total	total	ADJ
fbem-29582	91	24	number	number	NOUN
fbem-29582	91	25	of	of	ADP
fbem-29582	91	26	key	key	ADJ
fbem-29582	91	27	audit	audit	NOUN
fbem-29582	91	28	items	item	NOUN
fbem-29582	91	29	disclosed	disclose	VERB
fbem-29582	91	30	in	in	ADP
fbem-29582	91	31	audit	audit	NOUN
fbem-29582	91	32	reports	report	NOUN
fbem-29582	91	33	(	(	PUNCT
fbem-29582	91	34	kam_num	kam_num	NOUN
fbem-29582	91	35	)	)	PUNCT
fbem-29582	91	36	.	.	PUNCT
fbem-29582	92	1	the	the	DET
fbem-29582	92	2	intermediated	intermediate	VERB
fbem-29582	92	3	variable	variable	ADJ
fbem-29582	92	4	audit	audit	NOUN
fbem-29582	92	5	delay	delay	NOUN
fbem-29582	92	6	(	(	PUNCT
fbem-29582	92	7	kam_del	kam_del	PROPN
fbem-29582	92	8	)	)	PUNCT
fbem-29582	92	9	is	be	AUX
fbem-29582	92	10	the	the	DET
fbem-29582	92	11	number	number	NOUN
fbem-29582	92	12	of	of	ADP
fbem-29582	92	13	calendar	calendar	NOUN
fbem-29582	92	14	days	day	NOUN
fbem-29582	92	15	between	between	ADP
fbem-29582	92	16	the	the	DET
fbem-29582	92	17	balance	balance	NOUN
fbem-29582	92	18	sheet	sheet	NOUN
fbem-29582	92	19	date	date	NOUN
fbem-29582	92	20	and	and	CCONJ
fbem-29582	92	21	the	the	DET
fbem-29582	92	22	audit	audit	NOUN
fbem-29582	92	23	report	report	NOUN
fbem-29582	92	24	date	date	NOUN
fbem-29582	92	25	signing	signing	NOUN
fbem-29582	92	26	date	date	NOUN
fbem-29582	92	27	.	.	PUNCT
fbem-29582	93	1	control	control	NOUN
fbem-29582	93	2	variables	variable	NOUN
fbem-29582	93	3	include	include	VERB
fbem-29582	93	4	:	:	PUNCT
fbem-29582	93	5	(	(	PUNCT
fbem-29582	93	6	1	1	X
fbem-29582	93	7	)	)	PUNCT
fbem-29582	93	8	company	company	NOUN
fbem-29582	93	9	size	size	NOUN
fbem-29582	93	10	(	(	PUNCT
fbem-29582	93	11	size	size	NOUN
fbem-29582	93	12	)	)	PUNCT
fbem-29582	93	13	.	.	PUNCT
fbem-29582	94	1	referring	refer	VERB
fbem-29582	94	2	to	to	ADP
fbem-29582	94	3	previous	previous	ADJ
fbem-29582	94	4	studies	study	NOUN
fbem-29582	94	5	of	of	ADP
fbem-29582	94	6	scholars	scholar	NOUN
fbem-29582	94	7	,	,	PUNCT
fbem-29582	94	8	the	the	DET
fbem-29582	94	9	size	size	NOUN
fbem-29582	94	10	of	of	ADP
fbem-29582	94	11	a	a	DET
fbem-29582	94	12	company	company	NOUN
fbem-29582	94	13	is	be	AUX
fbem-29582	94	14	usually	usually	ADV
fbem-29582	94	15	measured	measure	VERB
fbem-29582	94	16	by	by	ADP
fbem-29582	94	17	the	the	DET
fbem-29582	94	18	natural	natural	ADJ
fbem-29582	94	19	logarithm	logarithm	NOUN
fbem-29582	94	20	of	of	ADP
fbem-29582	94	21	its	its	PRON
fbem-29582	94	22	total	total	ADJ
fbem-29582	94	23	assets	asset	NOUN
fbem-29582	94	24	.	.	PUNCT
fbem-29582	95	1	simunic	simunic	PROPN
fbem-29582	95	2	believes	believe	VERB
fbem-29582	95	3	that	that	SCONJ
fbem-29582	95	4	company	company	NOUN
fbem-29582	95	5	size	size	NOUN
fbem-29582	95	6	is	be	AUX
fbem-29582	95	7	the	the	DET
fbem-29582	95	8	most	most	ADV
fbem-29582	95	9	critical	critical	ADJ
fbem-29582	95	10	factor	factor	NOUN
fbem-29582	95	11	affecting	affect	VERB
fbem-29582	95	12	audit	audit	NOUN
fbem-29582	95	13	fees	fee	NOUN
fbem-29582	95	14	,	,	PUNCT
fbem-29582	95	15	accounting	account	VERB
fbem-29582	95	16	for	for	ADP
fbem-29582	95	17	57	57	NUM
fbem-29582	95	18	%	%	NOUN
fbem-29582	95	19	of	of	ADP
fbem-29582	95	20	audit	audit	NOUN
fbem-29582	95	21	pricing	pricing	NOUN
fbem-29582	95	22	differences	difference	NOUN
fbem-29582	95	23	.	.	PUNCT
fbem-29582	96	1	other	other	ADJ
fbem-29582	96	2	domestic	domestic	ADJ
fbem-29582	96	3	and	and	CCONJ
fbem-29582	96	4	foreign	foreign	ADJ
fbem-29582	96	5	scholars	scholar	NOUN
fbem-29582	96	6	also	also	ADV
fbem-29582	96	7	generally	generally	ADV
fbem-29582	96	8	believe	believe	VERB
fbem-29582	96	9	that	that	SCONJ
fbem-29582	96	10	there	there	PRON
fbem-29582	96	11	is	be	VERB
fbem-29582	96	12	a	a	DET
fbem-29582	96	13	significant	significant	ADJ
fbem-29582	96	14	positive	positive	ADJ
fbem-29582	96	15	correlation	correlation	NOUN
fbem-29582	96	16	between	between	ADP
fbem-29582	96	17	company	company	NOUN
fbem-29582	96	18	size	size	NOUN
fbem-29582	96	19	and	and	CCONJ
fbem-29582	96	20	audit	audit	NOUN
fbem-29582	96	21	costs	cost	NOUN
fbem-29582	96	22	(	(	PUNCT
fbem-29582	96	23	simunic	simunic	ADJ
fbem-29582	96	24	,	,	PUNCT
fbem-29582	96	25	1980	1980	NUM
fbem-29582	96	26	;	;	PUNCT
fbem-29582	96	27	woolina	woolina	NOUN
fbem-29582	96	28	,	,	PUNCT
fbem-29582	96	29	2003	2003	NUM
fbem-29582	96	30	)	)	PUNCT
fbem-29582	96	31	.	.	PUNCT
fbem-29582	97	1	(	(	PUNCT
fbem-29582	97	2	2	2	X
fbem-29582	97	3	)	)	PUNCT
fbem-29582	97	4	accounting	accounting	NOUN
fbem-29582	97	5	firm	firm	NOUN
fbem-29582	97	6	size	size	NOUN
fbem-29582	97	7	(	(	PUNCT
fbem-29582	97	8	big4	big4	PROPN
fbem-29582	97	9	)	)	PUNCT
fbem-29582	97	10	most	most	ADJ
fbem-29582	97	11	scholars	scholar	NOUN
fbem-29582	97	12	believe	believe	VERB
fbem-29582	97	13	that	that	SCONJ
fbem-29582	97	14	large	large	ADJ
fbem-29582	97	15	firms	firm	NOUN
fbem-29582	97	16	will	will	AUX
fbem-29582	97	17	charge	charge	VERB
fbem-29582	97	18	higher	high	ADJ
fbem-29582	97	19	audit	audit	NOUN
fbem-29582	97	20	fees	fee	NOUN
fbem-29582	97	21	due	due	ADJ
fbem-29582	97	22	to	to	ADP
fbem-29582	97	23	a	a	DET
fbem-29582	97	24	series	series	NOUN
fbem-29582	97	25	of	of	ADP
fbem-29582	97	26	reasons	reason	NOUN
fbem-29582	97	27	such	such	ADJ
fbem-29582	97	28	as	as	ADP
fbem-29582	97	29	reputation	reputation	NOUN
fbem-29582	97	30	premium	premium	NOUN
fbem-29582	97	31	,	,	PUNCT
fbem-29582	97	32	higher	high	ADJ
fbem-29582	97	33	audit	audit	NOUN
fbem-29582	97	34	quality	quality	NOUN
fbem-29582	97	35	and	and	CCONJ
fbem-29582	97	36	monopoly	monopoly	NOUN
fbem-29582	97	37	(	(	PUNCT
fbem-29582	97	38	woolina	woolina	NOUN
fbem-29582	97	39	,	,	PUNCT
fbem-29582	97	40	2003	2003	NUM
fbem-29582	97	41	;	;	PUNCT
fbem-29582	97	42	wu	wu	PROPN
fbem-29582	97	43	yingyu	yingyu	PROPN
fbem-29582	97	44	et	et	PROPN
fbem-29582	97	45	al	al	PROPN
fbem-29582	97	46	.	.	PROPN
fbem-29582	97	47	,	,	PUNCT
fbem-29582	97	48	2008	2008	NUM
fbem-29582	97	49	)	)	PUNCT
fbem-29582	97	50	.	.	PUNCT
fbem-29582	98	1	as	as	ADP
fbem-29582	98	2	a	a	DET
fbem-29582	98	3	virtual	virtual	ADJ
fbem-29582	98	4	variable	variable	NOUN
fbem-29582	98	5	,	,	PUNCT
fbem-29582	98	6	big4	big4	PROPN
fbem-29582	98	7	indicates	indicate	VERB
fbem-29582	98	8	whether	whether	SCONJ
fbem-29582	98	9	the	the	DET
fbem-29582	98	10	enterprise	enterprise	NOUN
fbem-29582	98	11	is	be	AUX
fbem-29582	98	12	audited	audit	VERB
fbem-29582	98	13	by	by	ADP
fbem-29582	98	14	the	the	DET
fbem-29582	98	15	"	"	PUNCT
fbem-29582	98	16	international	international	ADJ
fbem-29582	98	17	big	big	ADJ
fbem-29582	98	18	four	four	NUM
fbem-29582	98	19	"	"	PUNCT
fbem-29582	98	20	,	,	PUNCT
fbem-29582	98	21	which	which	PRON
fbem-29582	98	22	is	be	AUX
fbem-29582	98	23	1	1	NUM
fbem-29582	98	24	,	,	PUNCT
fbem-29582	98	25	otherwise	otherwise	ADV
fbem-29582	98	26	.	.	PUNCT
fbem-29582	99	1	(	(	PUNCT
fbem-29582	99	2	3	3	X
fbem-29582	99	3	)	)	PUNCT
fbem-29582	99	4	accounts	account	NOUN
fbem-29582	99	5	receivable	receivable	ADJ
fbem-29582	99	6	as	as	ADP
fbem-29582	99	7	a	a	DET
fbem-29582	99	8	percentage	percentage	NOUN
fbem-29582	99	9	of	of	ADP
fbem-29582	99	10	total	total	ADJ
fbem-29582	99	11	assets	asset	NOUN
fbem-29582	99	12	(	(	PUNCT
fbem-29582	99	13	rec	rec	NOUN
fbem-29582	99	14	)	)	PUNCT
fbem-29582	99	15	.	.	PUNCT
fbem-29582	100	1	it	it	PRON
fbem-29582	100	2	represents	represent	VERB
fbem-29582	100	3	the	the	DET
fbem-29582	100	4	amount	amount	NOUN
fbem-29582	100	5	of	of	ADP
fbem-29582	100	6	bad	bad	ADJ
fbem-29582	100	7	debt	debt	NOUN
fbem-29582	100	8	risk	risk	NOUN
fbem-29582	100	9	that	that	PRON
fbem-29582	100	10	may	may	AUX
fbem-29582	100	11	exist	exist	VERB
fbem-29582	100	12	,	,	PUNCT
fbem-29582	100	13	reflecting	reflect	VERB
fbem-29582	100	14	the	the	DET
fbem-29582	100	15	complexity	complexity	NOUN
fbem-29582	100	16	and	and	CCONJ
fbem-29582	100	17	degree	degree	NOUN
fbem-29582	100	18	of	of	ADP
fbem-29582	100	19	risk	risk	NOUN
fbem-29582	100	20	of	of	ADP
fbem-29582	100	21	an	an	DET
fbem-29582	100	22	enterprise	enterprise	NOUN
fbem-29582	100	23	's	's	PART
fbem-29582	100	24	economic	economic	ADJ
fbem-29582	100	25	business	business	NOUN
fbem-29582	100	26	.	.	PUNCT
fbem-29582	101	1	because	because	SCONJ
fbem-29582	101	2	the	the	DET
fbem-29582	101	3	management	management	NOUN
fbem-29582	101	4	often	often	ADV
fbem-29582	101	5	manipulates	manipulate	VERB
fbem-29582	101	6	earnings	earning	NOUN
fbem-29582	101	7	management	management	NOUN
fbem-29582	101	8	here	here	ADV
fbem-29582	101	9	,	,	PUNCT
fbem-29582	101	10	there	there	PRON
fbem-29582	101	11	may	may	AUX
fbem-29582	101	12	be	be	AUX
fbem-29582	101	13	a	a	DET
fbem-29582	101	14	greater	great	ADJ
fbem-29582	101	15	risk	risk	NOUN
fbem-29582	101	16	of	of	ADP
fbem-29582	101	17	fraud	fraud	NOUN
fbem-29582	101	18	,	,	PUNCT
fbem-29582	101	19	and	and	CCONJ
fbem-29582	101	20	cpas	cpa	NOUN
fbem-29582	101	21	will	will	AUX
fbem-29582	101	22	pay	pay	VERB
fbem-29582	101	23	more	more	ADJ
fbem-29582	101	24	attention	attention	NOUN
fbem-29582	101	25	to	to	ADP
fbem-29582	101	26	audit	audit	NOUN
fbem-29582	101	27	,	,	PUNCT
fbem-29582	101	28	thus	thus	ADV
fbem-29582	101	29	affecting	affect	VERB
fbem-29582	101	30	audit	audit	NOUN
fbem-29582	101	31	costs	cost	NOUN
fbem-29582	101	32	.	.	PUNCT
fbem-29582	102	1	(	(	PUNCT
fbem-29582	102	2	4	4	X
fbem-29582	102	3	)	)	PUNCT
fbem-29582	102	4	ratio	ratio	NOUN
fbem-29582	102	5	of	of	ADP
fbem-29582	102	6	inventory	inventory	NOUN
fbem-29582	102	7	to	to	PART
fbem-29582	102	8	total	total	VERB
fbem-29582	102	9	assets	asset	NOUN
fbem-29582	102	10	(	(	PUNCT
fbem-29582	102	11	inv	inv	ADJ
fbem-29582	102	12	)	)	PUNCT
fbem-29582	102	13	.	.	PUNCT
fbem-29582	103	1	inv	inv	VERB
fbem-29582	103	2	represents	represent	VERB
fbem-29582	103	3	the	the	DET
fbem-29582	103	4	degree	degree	NOUN
fbem-29582	103	5	of	of	ADP
fbem-29582	103	6	risk	risk	NOUN
fbem-29582	103	7	change	change	NOUN
fbem-29582	103	8	of	of	ADP
fbem-29582	103	9	inventory	inventory	NOUN
fbem-29582	103	10	and	and	CCONJ
fbem-29582	103	11	reflects	reflect	VERB
fbem-29582	103	12	the	the	DET
fbem-29582	103	13	complexity	complexity	NOUN
fbem-29582	103	14	of	of	ADP
fbem-29582	103	15	the	the	DET
fbem-29582	103	16	enterprise	enterprise	NOUN
fbem-29582	103	17	's	's	PART
fbem-29582	103	18	economic	economic	ADJ
fbem-29582	103	19	business	business	NOUN
fbem-29582	103	20	.	.	PUNCT
fbem-29582	104	1	the	the	PRON
fbem-29582	104	2	larger	large	ADJ
fbem-29582	104	3	the	the	DET
fbem-29582	104	4	proportion	proportion	NOUN
fbem-29582	104	5	is	be	AUX
fbem-29582	104	6	,	,	PUNCT
fbem-29582	104	7	the	the	PRON
fbem-29582	104	8	greater	great	ADJ
fbem-29582	104	9	the	the	DET
fbem-29582	104	10	audit	audit	NOUN
fbem-29582	104	11	resource	resource	NOUN
fbem-29582	104	12	input	input	NOUN
fbem-29582	104	13	of	of	ADP
fbem-29582	104	14	cpas	cpa	NOUN
fbem-29582	104	15	may	may	AUX
fbem-29582	104	16	be	be	AUX
fbem-29582	104	17	,	,	PUNCT
fbem-29582	104	18	thus	thus	ADV
fbem-29582	104	19	increasing	increase	VERB
fbem-29582	104	20	the	the	DET
fbem-29582	104	21	audit	audit	NOUN
fbem-29582	104	22	fees	fee	NOUN
fbem-29582	104	23	.	.	PUNCT
fbem-29582	105	1	(	(	PUNCT
fbem-29582	105	2	5	5	X
fbem-29582	105	3	)	)	PUNCT
fbem-29582	105	4	return	return	NOUN
fbem-29582	105	5	on	on	ADP
fbem-29582	105	6	assets	asset	NOUN
fbem-29582	105	7	(	(	PUNCT
fbem-29582	105	8	roa).as	roa).as	VERB
fbem-29582	105	9	an	an	DET
fbem-29582	105	10	analytical	analytical	ADJ
fbem-29582	105	11	index	index	NOUN
fbem-29582	105	12	of	of	ADP
fbem-29582	105	13	corporate	corporate	ADJ
fbem-29582	105	14	profitability	profitability	NOUN
fbem-29582	105	15	,	,	PUNCT
fbem-29582	105	16	return	return	VERB
fbem-29582	105	17	on	on	ADP
fbem-29582	105	18	assets	asset	NOUN
fbem-29582	105	19	can	can	AUX
fbem-29582	105	20	measure	measure	VERB
fbem-29582	105	21	the	the	DET
fbem-29582	105	22	operating	operating	NOUN
fbem-29582	105	23	risk	risk	NOUN
fbem-29582	105	24	of	of	ADP
fbem-29582	105	25	listed	list	VERB
fbem-29582	105	26	enterprises	enterprise	NOUN
fbem-29582	105	27	.	.	PUNCT
fbem-29582	106	1	the	the	PRON
fbem-29582	106	2	stronger	strong	ADJ
fbem-29582	106	3	the	the	DET
fbem-29582	106	4	profitability	profitability	NOUN
fbem-29582	106	5	of	of	ADP
fbem-29582	106	6	the	the	DET
fbem-29582	106	7	enterprise	enterprise	NOUN
fbem-29582	106	8	,	,	PUNCT
fbem-29582	106	9	the	the	PRON
fbem-29582	106	10	weaker	weak	ADJ
fbem-29582	106	11	the	the	DET
fbem-29582	106	12	earnings	earning	NOUN
fbem-29582	106	13	management	management	NOUN
fbem-29582	106	14	motivation	motivation	NOUN
fbem-29582	106	15	of	of	ADP
fbem-29582	106	16	the	the	DET
fbem-29582	106	17	management	management	NOUN
fbem-29582	106	18	,	,	PUNCT
fbem-29582	106	19	and	and	CCONJ
fbem-29582	106	20	the	the	PRON
fbem-29582	106	21	lower	low	ADJ
fbem-29582	106	22	the	the	DET
fbem-29582	106	23	audit	audit	NOUN
fbem-29582	106	24	risk	risk	NOUN
fbem-29582	106	25	of	of	ADP
fbem-29582	106	26	the	the	DET
fbem-29582	106	27	cpa	cpa	NOUN
fbem-29582	106	28	.	.	PUNCT
fbem-29582	107	1	(	(	PUNCT
fbem-29582	107	2	6	6	NUM
fbem-29582	107	3	)	)	PUNCT
fbem-29582	107	4	asset	asset	NOUN
fbem-29582	107	5	-	-	PUNCT
fbem-29582	107	6	liability	liability	NOUN
fbem-29582	107	7	ratio	ratio	NOUN
fbem-29582	107	8	(	(	PUNCT
fbem-29582	107	9	lev	lev	NOUN
fbem-29582	107	10	)	)	PUNCT
fbem-29582	107	11	.	.	PUNCT
fbem-29582	108	1	the	the	DET
fbem-29582	108	2	asset	asset	NOUN
fbem-29582	108	3	-	-	PUNCT
fbem-29582	108	4	liability	liability	NOUN
fbem-29582	108	5	ratio	ratio	NOUN
fbem-29582	108	6	reflects	reflect	VERB
fbem-29582	108	7	the	the	DET
fbem-29582	108	8	business	business	NOUN
fbem-29582	108	9	risk	risk	NOUN
fbem-29582	108	10	of	of	ADP
fbem-29582	108	11	an	an	DET
fbem-29582	108	12	enterprise	enterprise	NOUN
fbem-29582	108	13	.	.	PUNCT
fbem-29582	109	1	the	the	PRON
fbem-29582	109	2	higher	high	ADJ
fbem-29582	109	3	the	the	DET
fbem-29582	109	4	business	business	NOUN
fbem-29582	109	5	risk	risk	NOUN
fbem-29582	109	6	,	,	PUNCT
fbem-29582	109	7	the	the	PRON
fbem-29582	109	8	easier	easy	ADJ
fbem-29582	109	9	it	it	PRON
fbem-29582	109	10	is	be	AUX
fbem-29582	109	11	for	for	SCONJ
fbem-29582	109	12	the	the	DET
fbem-29582	109	13	management	management	NOUN
fbem-29582	109	14	to	to	PART
fbem-29582	109	15	manipulate	manipulate	VERB
fbem-29582	109	16	accounting	accounting	NOUN
fbem-29582	109	17	information	information	NOUN
fbem-29582	109	18	and	and	CCONJ
fbem-29582	109	19	whitewash	whitewash	VERB
fbem-29582	109	20	financial	financial	ADJ
fbem-29582	109	21	statements	statement	NOUN
fbem-29582	109	22	,	,	PUNCT
fbem-29582	109	23	and	and	CCONJ
fbem-29582	109	24	the	the	DET
fbem-29582	109	25	more	more	ADJ
fbem-29582	109	26	audit	audit	NOUN
fbem-29582	109	27	evidence	evidence	NOUN
fbem-29582	109	28	the	the	DET
fbem-29582	109	29	cpa	cpa	NOUN
fbem-29582	109	30	should	should	AUX
fbem-29582	109	31	obtain	obtain	VERB
fbem-29582	109	32	.	.	PUNCT
fbem-29582	110	1	(	(	PUNCT
fbem-29582	110	2	7	7	X
fbem-29582	110	3	)	)	PUNCT
fbem-29582	110	4	types	type	NOUN
fbem-29582	110	5	of	of	ADP
fbem-29582	110	6	audit	audit	NOUN
fbem-29582	110	7	opinions	opinion	NOUN
fbem-29582	110	8	.	.	PUNCT
fbem-29582	111	1	there	there	PRON
fbem-29582	111	2	exists	exist	VERB
fbem-29582	111	3	an	an	DET
fbem-29582	111	4	unfixed	unfixed	ADJ
fbem-29582	111	5	combination	combination	NOUN
fbem-29582	111	6	between	between	ADP
fbem-29582	111	7	audit	audit	NOUN
fbem-29582	111	8	fees	fee	NOUN
fbem-29582	111	9	and	and	CCONJ
fbem-29582	111	10	audit	audit	NOUN
fbem-29582	111	11	opinion	opinion	NOUN
fbem-29582	111	12	types	type	NOUN
fbem-29582	111	13	,	,	PUNCT
fbem-29582	111	14	which	which	PRON
fbem-29582	111	15	is	be	AUX
fbem-29582	111	16	the	the	DET
fbem-29582	111	17	product	product	NOUN
fbem-29582	111	18	of	of	ADP
fbem-29582	111	19	accounting	accounting	NOUN
fbem-29582	111	20	firms	firm	NOUN
fbem-29582	111	21	'	'	PART
fbem-29582	111	22	avoidance	avoidance	NOUN
fbem-29582	111	23	of	of	ADP
fbem-29582	111	24	audit	audit	NOUN
fbem-29582	111	25	risks	risk	NOUN
fbem-29582	111	26	.	.	PUNCT
fbem-29582	112	1	meanwhile	meanwhile	ADV
fbem-29582	112	2	,	,	PUNCT
fbem-29582	112	3	some	some	DET
fbem-29582	112	4	scholars	scholar	NOUN
fbem-29582	112	5	believe	believe	VERB
fbem-29582	112	6	that	that	SCONJ
fbem-29582	112	7	the	the	DET
fbem-29582	112	8	degree	degree	NOUN
fbem-29582	112	9	of	of	ADP
fbem-29582	112	10	dependence	dependence	NOUN
fbem-29582	112	11	of	of	ADP
fbem-29582	112	12	accounting	accounting	NOUN
fbem-29582	112	13	firms	firm	NOUN
fbem-29582	112	14	on	on	ADP
fbem-29582	112	15	client	client	NOUN
fbem-29582	112	16	audit	audit	NOUN
fbem-29582	112	17	fees	fee	NOUN
fbem-29582	112	18	determines	determine	VERB
fbem-29582	112	19	the	the	DET
fbem-29582	112	20	publication	publication	NOUN
fbem-29582	112	21	of	of	ADP
fbem-29582	112	22	audit	audit	NOUN
fbem-29582	112	23	opinion	opinion	NOUN
fbem-29582	112	24	types	type	NOUN
fbem-29582	112	25	.	.	PUNCT
fbem-29582	113	1	(	(	PUNCT
fbem-29582	113	2	8)	8)	NUM
fbem-29582	113	3	internal	internal	ADJ
fbem-29582	113	4	control	control	NOUN
fbem-29582	113	5	(	(	PUNCT
fbem-29582	113	6	icq	icq	PROPN
fbem-29582	113	7	)	)	PUNCT
fbem-29582	113	8	.	.	PUNCT
fbem-29582	114	1	internal	internal	ADJ
fbem-29582	114	2	control	control	NOUN
fbem-29582	114	3	risk	risk	NOUN
fbem-29582	114	4	is	be	AUX
fbem-29582	114	5	an	an	DET
fbem-29582	114	6	important	important	ADJ
fbem-29582	114	7	and	and	CCONJ
fbem-29582	114	8	indispensable	indispensable	ADJ
fbem-29582	114	9	consideration	consideration	NOUN
fbem-29582	114	10	for	for	ADP
fbem-29582	114	11	listed	list	VERB
fbem-29582	114	12	companies	company	NOUN
fbem-29582	114	13	and	and	CCONJ
fbem-29582	114	14	accounting	accounting	NOUN
fbem-29582	114	15	firms	firm	NOUN
fbem-29582	114	16	when	when	SCONJ
fbem-29582	114	17	they	they	PRON
fbem-29582	114	18	negotiate	negotiate	VERB
fbem-29582	114	19	audit	audit	NOUN
fbem-29582	114	20	fees	fee	NOUN
fbem-29582	114	21	.	.	PUNCT
fbem-29582	115	1	when	when	SCONJ
fbem-29582	115	2	there	there	PRON
fbem-29582	115	3	are	be	VERB
fbem-29582	115	4	more	more	ADV
fbem-29582	115	5	and	and	CCONJ
fbem-29582	115	6	more	more	ADJ
fbem-29582	115	7	problems	problem	NOUN
fbem-29582	115	8	in	in	ADP
fbem-29582	115	9	the	the	DET
fbem-29582	115	10	internal	internal	ADJ
fbem-29582	115	11	control	control	NOUN
fbem-29582	115	12	system	system	NOUN
fbem-29582	115	13	of	of	ADP
fbem-29582	115	14	enterprises	enterprise	NOUN
fbem-29582	115	15	,	,	PUNCT
fbem-29582	115	16	the	the	DET
fbem-29582	115	17	demand	demand	NOUN
fbem-29582	115	18	for	for	ADP
fbem-29582	115	19	cpa	cpa	NOUN
fbem-29582	115	20	to	to	PART
fbem-29582	115	21	carry	carry	VERB
fbem-29582	115	22	out	out	ADP
fbem-29582	115	23	substantive	substantive	ADJ
fbem-29582	115	24	audit	audit	NOUN
fbem-29582	115	25	procedures	procedure	NOUN
fbem-29582	115	26	will	will	AUX
fbem-29582	115	27	increase	increase	VERB
fbem-29582	115	28	accordingly	accordingly	ADV
fbem-29582	115	29	.	.	PUNCT
fbem-29582	116	1	cao	cao	PROPN
fbem-29582	116	2	jianxin	jianxin	PROPN
fbem-29582	116	3	et	et	PROPN
fbem-29582	116	4	al	al	PROPN
fbem-29582	116	5	.	.	PROPN
fbem-29582	116	6	(	(	PUNCT
fbem-29582	116	7	2011	2011	NUM
fbem-29582	116	8	)	)	PUNCT
fbem-29582	116	9	further	far	ADV
fbem-29582	116	10	pointed	point	VERB
fbem-29582	116	11	out	out	ADP
fbem-29582	116	12	that	that	SCONJ
fbem-29582	116	13	the	the	DET
fbem-29582	116	14	quality	quality	NOUN
fbem-29582	116	15	of	of	ADP
fbem-29582	116	16	an	an	DET
fbem-29582	116	17	enterprise	enterprise	NOUN
fbem-29582	116	18	's	's	PART
fbem-29582	116	19	internal	internal	ADJ
fbem-29582	116	20	control	control	NOUN
fbem-29582	116	21	directly	directly	ADV
fbem-29582	116	22	affects	affect	VERB
fbem-29582	116	23	its	its	PRON
fbem-29582	116	24	dominant	dominant	ADJ
fbem-29582	116	25	position	position	NOUN
fbem-29582	116	26	in	in	ADP
fbem-29582	116	27	audit	audit	NOUN
fbem-29582	116	28	fee	fee	NOUN
fbem-29582	116	29	negotiation	negotiation	NOUN
fbem-29582	116	30	.	.	PUNCT
fbem-29582	117	1	in	in	ADP
fbem-29582	117	2	view	view	NOUN
fbem-29582	117	3	of	of	ADP
fbem-29582	117	4	this	this	PRON
fbem-29582	117	5	,	,	PUNCT
fbem-29582	117	6	this	this	DET
fbem-29582	117	7	paper	paper	NOUN
fbem-29582	117	8	draws	draw	VERB
fbem-29582	117	9	on	on	ADP
fbem-29582	117	10	the	the	DET
fbem-29582	117	11	research	research	NOUN
fbem-29582	117	12	methods	method	NOUN
fbem-29582	117	13	of	of	ADP
fbem-29582	117	14	many	many	ADJ
fbem-29582	117	15	scholars	scholar	NOUN
fbem-29582	117	16	,	,	PUNCT
fbem-29582	117	17	and	and	CCONJ
fbem-29582	117	18	uses	use	VERB
fbem-29582	117	19	the	the	DET
fbem-29582	117	20	dibo	dibo	PROPN
fbem-29582	117	21	internal	internal	PROPN
fbem-29582	117	22	control	control	PROPN
fbem-29582	117	23	index	index	NOUN
fbem-29582	117	24	divided	divide	VERB
fbem-29582	117	25	by	by	ADP
fbem-29582	117	26	100	100	NUM
fbem-29582	117	27	as	as	ADP
fbem-29582	117	28	an	an	DET
fbem-29582	117	29	indicator	indicator	NOUN
fbem-29582	117	30	to	to	ADP
fbem-29582	117	31	36	36	NUM
fbem-29582	117	32	measure	measure	NOUN
fbem-29582	117	33	the	the	DET
fbem-29582	117	34	quality	quality	NOUN
fbem-29582	117	35	of	of	ADP
fbem-29582	117	36	internal	internal	ADJ
fbem-29582	117	37	control	control	NOUN
fbem-29582	117	38	of	of	ADP
fbem-29582	117	39	enterprises	enterprise	NOUN
fbem-29582	117	40	.	.	PUNCT
fbem-29582	118	1	the	the	PRON
fbem-29582	118	2	higher	high	ADJ
fbem-29582	118	3	the	the	DET
fbem-29582	118	4	value	value	NOUN
fbem-29582	118	5	of	of	ADP
fbem-29582	118	6	this	this	DET
fbem-29582	118	7	index	index	NOUN
fbem-29582	118	8	,	,	PUNCT
fbem-29582	118	9	the	the	PRON
fbem-29582	118	10	better	well	ADJ
fbem-29582	118	11	the	the	DET
fbem-29582	118	12	internal	internal	ADJ
fbem-29582	118	13	control	control	NOUN
fbem-29582	118	14	quality	quality	NOUN
fbem-29582	118	15	of	of	ADP
fbem-29582	118	16	the	the	DET
fbem-29582	118	17	enterprise	enterprise	NOUN
fbem-29582	118	18	.	.	PUNCT
fbem-29582	119	1	table	table	NOUN
fbem-29582	119	2	1	1	NUM
fbem-29582	119	3	.	.	PUNCT
fbem-29582	119	4	symbolic	symbolic	ADJ
fbem-29582	119	5	definitions	definition	NOUN
fbem-29582	119	6	of	of	ADP
fbem-29582	119	7	related	related	ADJ
fbem-29582	119	8	variables	variable	NOUN
fbem-29582	119	9	variable	variable	ADJ
fbem-29582	119	10	type	type	NOUN
fbem-29582	119	11	variable	variable	ADJ
fbem-29582	119	12	name	name	NOUN
fbem-29582	119	13	variable	variable	ADJ
fbem-29582	119	14	symbol	symbol	NOUN
fbem-29582	119	15	variable	variable	ADJ
fbem-29582	119	16	definition	definition	NOUN
fbem-29582	119	17	explanatory	explanatory	ADJ
fbem-29582	119	18	variable	variable	ADJ
fbem-29582	119	19	number	number	NOUN
fbem-29582	119	20	of	of	ADP
fbem-29582	119	21	key	key	ADJ
fbem-29582	119	22	audit	audit	NOUN
fbem-29582	119	23	items	item	NOUN
fbem-29582	119	24	kam_num	kam_num	X
fbem-29582	119	25	total	total	ADJ
fbem-29582	119	26	number	number	NOUN
fbem-29582	119	27	of	of	ADP
fbem-29582	119	28	key	key	ADJ
fbem-29582	119	29	audit	audit	NOUN
fbem-29582	119	30	items	item	NOUN
fbem-29582	119	31	in	in	ADP
fbem-29582	119	32	the	the	DET
fbem-29582	119	33	audit	audit	NOUN
fbem-29582	119	34	report	report	NOUN
fbem-29582	119	35	explained	explain	VERB
fbem-29582	119	36	variable	variable	ADJ
fbem-29582	119	37	audit	audit	NOUN
fbem-29582	119	38	fee	fee	NOUN
fbem-29582	119	39	auditfee	auditfee	PROPN
fbem-29582	119	40	ln	ln	NOUN
fbem-29582	119	41	(	(	PUNCT
fbem-29582	119	42	total	total	ADJ
fbem-29582	119	43	audit	audit	NOUN
fbem-29582	119	44	costs	cost	NOUN
fbem-29582	119	45	)	)	PUNCT
fbem-29582	119	46	intermediate	intermediate	ADJ
fbem-29582	119	47	variable	variable	ADJ
fbem-29582	119	48	audit	audit	NOUN
fbem-29582	119	49	delay	delay	NOUN
fbem-29582	119	50	kam_del	kam_del	PROPN
fbem-29582	119	51	the	the	DET
fbem-29582	119	52	number	number	NOUN
fbem-29582	119	53	of	of	ADP
fbem-29582	119	54	calendar	calendar	NOUN
fbem-29582	119	55	days	day	NOUN
fbem-29582	119	56	between	between	ADP
fbem-29582	119	57	the	the	DET
fbem-29582	119	58	balance	balance	NOUN
fbem-29582	119	59	sheet	sheet	NOUN
fbem-29582	119	60	date	date	NOUN
fbem-29582	119	61	and	and	CCONJ
fbem-29582	119	62	the	the	DET
fbem-29582	119	63	audit	audit	NOUN
fbem-29582	119	64	report	report	NOUN
fbem-29582	119	65	date	date	NOUN
fbem-29582	119	66	control	control	PROPN
fbem-29582	119	67	variable	variable	ADJ
fbem-29582	119	68	company	company	NOUN
fbem-29582	119	69	size	size	NOUN
fbem-29582	119	70	size	size	NOUN
fbem-29582	119	71	ln	ln	NOUN
fbem-29582	119	72	(	(	PUNCT
fbem-29582	119	73	total	total	ADJ
fbem-29582	119	74	assets	asset	NOUN
fbem-29582	119	75	at	at	ADP
fbem-29582	119	76	year	year	NOUN
fbem-29582	119	77	end	end	NOUN
fbem-29582	119	78	)	)	PUNCT
fbem-29582	119	79	scale	scale	NOUN
fbem-29582	119	80	of	of	ADP
fbem-29582	119	81	accounting	accounting	NOUN
fbem-29582	119	82	firm	firm	ADJ
fbem-29582	119	83	big4	big4	NOUN
fbem-29582	119	84	dummy	dummy	ADJ
fbem-29582	119	85	variable	variable	ADJ
fbem-29582	119	86	accounts	account	NOUN
fbem-29582	119	87	receivable	receivable	ADJ
fbem-29582	119	88	as	as	ADP
fbem-29582	119	89	a	a	DET
fbem-29582	119	90	percentage	percentage	NOUN
fbem-29582	119	91	of	of	ADP
fbem-29582	119	92	total	total	ADJ
fbem-29582	119	93	assets	asset	NOUN
fbem-29582	119	94	rec	rec	X
fbem-29582	119	95	total	total	ADJ
fbem-29582	119	96	accounts	account	NOUN
fbem-29582	119	97	receivable	receivable	ADJ
fbem-29582	119	98	/	/	SYM
fbem-29582	119	99	total	total	ADJ
fbem-29582	119	100	assets	asset	NOUN
fbem-29582	119	101	inventory	inventory	NOUN
fbem-29582	119	102	as	as	ADP
fbem-29582	119	103	a	a	DET
fbem-29582	119	104	percentage	percentage	NOUN
fbem-29582	119	105	of	of	ADP
fbem-29582	119	106	total	total	ADJ
fbem-29582	119	107	assets	asset	NOUN
fbem-29582	119	108	inv	inv	VERB
fbem-29582	119	109	total	total	ADJ
fbem-29582	119	110	inventory	inventory	NOUN
fbem-29582	119	111	/	/	SYM
fbem-29582	119	112	total	total	ADJ
fbem-29582	119	113	assets	asset	NOUN
fbem-29582	119	114	return	return	VERB
fbem-29582	119	115	on	on	ADP
fbem-29582	119	116	assets	asset	NOUN
fbem-29582	119	117	roa	roa	PROPN
fbem-29582	119	118	net	net	ADJ
fbem-29582	119	119	profit	profit	NOUN
fbem-29582	119	120	after	after	ADP
fbem-29582	119	121	tax	tax	NOUN
fbem-29582	119	122	/	/	SYM
fbem-29582	119	123	total	total	ADJ
fbem-29582	119	124	assets	asset	NOUN
fbem-29582	119	125	asset	asset	NOUN
fbem-29582	119	126	-	-	PUNCT
fbem-29582	119	127	liability	liability	NOUN
fbem-29582	119	128	ratio	ratio	NOUN
fbem-29582	119	129	lev	lev	NOUN
fbem-29582	119	130	total	total	ADJ
fbem-29582	119	131	liabilities	liability	NOUN
fbem-29582	119	132	/	/	SYM
fbem-29582	119	133	total	total	ADJ
fbem-29582	119	134	assets	asset	NOUN
fbem-29582	119	135	type	type	NOUN
fbem-29582	119	136	of	of	ADP
fbem-29582	119	137	audit	audit	NOUN
fbem-29582	119	138	opinion	opinion	NOUN
fbem-29582	119	139	op	op	NOUN
fbem-29582	119	140	dummy	dummy	PROPN
fbem-29582	119	141	variable	variable	ADJ
fbem-29582	119	142	internal	internal	PROPN
fbem-29582	119	143	control	control	PROPN
fbem-29582	119	144	icq	icq	PROPN
fbem-29582	119	145	dubo	dubo	VERB
fbem-29582	119	146	internal	internal	PROPN
fbem-29582	119	147	control	control	PROPN
fbem-29582	119	148	index	index	NOUN
fbem-29582	119	149	/100	/100	PROPN
fbem-29582	119	150	4.2	4.2	NUM
fbem-29582	119	151	.	.	PUNCT
fbem-29582	120	1	empirical	empirical	ADJ
fbem-29582	120	2	analysis	analysis	NOUN
fbem-29582	120	3	result	result	NOUN
fbem-29582	120	4	in	in	ADP
fbem-29582	120	5	order	order	NOUN
fbem-29582	120	6	to	to	PART
fbem-29582	120	7	test	test	VERB
fbem-29582	120	8	the	the	DET
fbem-29582	120	9	relationship	relationship	NOUN
fbem-29582	120	10	between	between	ADP
fbem-29582	120	11	the	the	DET
fbem-29582	120	12	number	number	NOUN
fbem-29582	120	13	of	of	ADP
fbem-29582	120	14	key	key	ADJ
fbem-29582	120	15	audit	audit	NOUN
fbem-29582	120	16	items	item	NOUN
fbem-29582	120	17	and	and	CCONJ
fbem-29582	120	18	audit	audit	NOUN
fbem-29582	120	19	fees	fee	NOUN
fbem-29582	120	20	(	(	PUNCT
fbem-29582	120	21	hypothesis	hypothesis	NOUN
fbem-29582	120	22	1	1	NUM
fbem-29582	120	23	)	)	PUNCT
fbem-29582	120	24	,	,	PUNCT
fbem-29582	120	25	this	this	DET
fbem-29582	120	26	paper	paper	NOUN
fbem-29582	120	27	carries	carry	VERB
fbem-29582	120	28	out	out	ADP
fbem-29582	120	29	regression	regression	NOUN
fbem-29582	120	30	analysis	analysis	NOUN
fbem-29582	120	31	based	base	VERB
fbem-29582	120	32	on	on	ADP
fbem-29582	120	33	model	model	NOUN
fbem-29582	120	34	1	1	NUM
fbem-29582	120	35	,	,	PUNCT
fbem-29582	120	36	and	and	CCONJ
fbem-29582	120	37	the	the	DET
fbem-29582	120	38	results	result	NOUN
fbem-29582	120	39	are	be	AUX
fbem-29582	120	40	shown	show	VERB
fbem-29582	120	41	in	in	ADP
fbem-29582	120	42	the	the	DET
fbem-29582	120	43	table	table	NOUN
fbem-29582	120	44	2	2	NUM
fbem-29582	120	45	.	.	PUNCT
fbem-29582	121	1	there	there	PRON
fbem-29582	121	2	is	be	VERB
fbem-29582	121	3	a	a	DET
fbem-29582	121	4	significant	significant	ADJ
fbem-29582	121	5	positive	positive	ADJ
fbem-29582	121	6	correlation	correlation	NOUN
fbem-29582	121	7	between	between	ADP
fbem-29582	121	8	the	the	DET
fbem-29582	121	9	number	number	NOUN
fbem-29582	121	10	of	of	ADP
fbem-29582	121	11	key	key	ADJ
fbem-29582	121	12	audit	audit	NOUN
fbem-29582	121	13	matters	matter	NOUN
fbem-29582	121	14	and	and	CCONJ
fbem-29582	121	15	audit	audit	NOUN
fbem-29582	121	16	fees	fee	NOUN
fbem-29582	121	17	at	at	ADP
fbem-29582	121	18	the	the	DET
fbem-29582	121	19	level	level	NOUN
fbem-29582	121	20	of	of	ADP
fbem-29582	121	21	1	1	NUM
fbem-29582	121	22	%	%	NOUN
fbem-29582	121	23	,	,	PUNCT
fbem-29582	121	24	and	and	CCONJ
fbem-29582	121	25	the	the	DET
fbem-29582	121	26	coefficient	coefficient	NOUN
fbem-29582	121	27	is	be	AUX
fbem-29582	121	28	0.067	0.067	NUM
fbem-29582	121	29	,	,	PUNCT
fbem-29582	121	30	indicating	indicate	VERB
fbem-29582	121	31	that	that	SCONJ
fbem-29582	121	32	the	the	PRON
fbem-29582	121	33	more	more	ADV
fbem-29582	121	34	the	the	DET
fbem-29582	121	35	number	number	NOUN
fbem-29582	121	36	of	of	ADP
fbem-29582	121	37	key	key	ADJ
fbem-29582	121	38	audit	audit	NOUN
fbem-29582	121	39	matters	matter	NOUN
fbem-29582	121	40	disclosed	disclose	VERB
fbem-29582	121	41	by	by	ADP
fbem-29582	121	42	certified	certify	VERB
fbem-29582	121	43	public	public	ADJ
fbem-29582	121	44	accountants	accountant	NOUN
fbem-29582	121	45	in	in	ADP
fbem-29582	121	46	the	the	DET
fbem-29582	121	47	audit	audit	NOUN
fbem-29582	121	48	report	report	NOUN
fbem-29582	121	49	,	,	PUNCT
fbem-29582	121	50	the	the	PRON
fbem-29582	121	51	higher	high	ADJ
fbem-29582	121	52	the	the	DET
fbem-29582	121	53	audit	audit	NOUN
fbem-29582	121	54	fees	fee	NOUN
fbem-29582	121	55	.	.	PUNCT
fbem-29582	122	1	further	further	ADJ
fbem-29582	122	2	analysis	analysis	NOUN
fbem-29582	122	3	of	of	ADP
fbem-29582	122	4	the	the	DET
fbem-29582	122	5	regression	regression	NOUN
fbem-29582	122	6	results	result	NOUN
fbem-29582	122	7	shows	show	VERB
fbem-29582	122	8	that	that	SCONJ
fbem-29582	122	9	there	there	PRON
fbem-29582	122	10	is	be	VERB
fbem-29582	122	11	a	a	DET
fbem-29582	122	12	positive	positive	ADJ
fbem-29582	122	13	correlation	correlation	NOUN
fbem-29582	122	14	between	between	ADP
fbem-29582	122	15	firm	firm	ADJ
fbem-29582	122	16	size	size	NOUN
fbem-29582	122	17	and	and	CCONJ
fbem-29582	122	18	audit	audit	NOUN
fbem-29582	122	19	fees	fee	NOUN
fbem-29582	122	20	at	at	ADP
fbem-29582	122	21	the	the	DET
fbem-29582	122	22	significance	significance	NOUN
fbem-29582	122	23	level	level	NOUN
fbem-29582	122	24	of	of	ADP
fbem-29582	122	25	1	1	NUM
fbem-29582	122	26	%	%	NOUN
fbem-29582	122	27	,	,	PUNCT
fbem-29582	122	28	with	with	ADP
fbem-29582	122	29	a	a	DET
fbem-29582	122	30	correlation	correlation	NOUN
fbem-29582	122	31	coefficient	coefficient	NOUN
fbem-29582	122	32	of	of	ADP
fbem-29582	122	33	0.361	0.361	NUM
fbem-29582	122	34	.	.	PUNCT
fbem-29582	123	1	this	this	PRON
fbem-29582	123	2	indicates	indicate	VERB
fbem-29582	123	3	that	that	SCONJ
fbem-29582	123	4	with	with	ADP
fbem-29582	123	5	the	the	DET
fbem-29582	123	6	expansion	expansion	NOUN
fbem-29582	123	7	of	of	ADP
fbem-29582	123	8	the	the	DET
fbem-29582	123	9	scale	scale	NOUN
fbem-29582	123	10	of	of	ADP
fbem-29582	123	11	enterprises	enterprise	NOUN
fbem-29582	123	12	,	,	PUNCT
fbem-29582	123	13	the	the	DET
fbem-29582	123	14	scope	scope	NOUN
fbem-29582	123	15	of	of	ADP
fbem-29582	123	16	audit	audit	NOUN
fbem-29582	123	17	of	of	ADP
fbem-29582	123	18	certified	certify	VERB
fbem-29582	123	19	public	public	ADJ
fbem-29582	123	20	accountants	accountant	NOUN
fbem-29582	123	21	also	also	ADV
fbem-29582	123	22	expands	expand	VERB
fbem-29582	123	23	,	,	PUNCT
fbem-29582	123	24	and	and	CCONJ
fbem-29582	123	25	the	the	DET
fbem-29582	123	26	required	required	ADJ
fbem-29582	123	27	investment	investment	NOUN
fbem-29582	123	28	of	of	ADP
fbem-29582	123	29	human	human	ADJ
fbem-29582	123	30	resources	resource	NOUN
fbem-29582	123	31	and	and	CCONJ
fbem-29582	123	32	time	time	NOUN
fbem-29582	123	33	costs	cost	NOUN
fbem-29582	123	34	increase	increase	VERB
fbem-29582	123	35	correspondingly	correspondingly	ADV
fbem-29582	123	36	,	,	PUNCT
fbem-29582	123	37	resulting	result	VERB
fbem-29582	123	38	in	in	ADP
fbem-29582	123	39	the	the	DET
fbem-29582	123	40	rise	rise	NOUN
fbem-29582	123	41	of	of	ADP
fbem-29582	123	42	audit	audit	NOUN
fbem-29582	123	43	costs	cost	NOUN
fbem-29582	123	44	.	.	PUNCT
fbem-29582	124	1	at	at	ADP
fbem-29582	124	2	the	the	DET
fbem-29582	124	3	same	same	ADJ
fbem-29582	124	4	time	time	NOUN
fbem-29582	124	5	,	,	PUNCT
fbem-29582	124	6	accounting	accounting	NOUN
fbem-29582	124	7	firm	firm	NOUN
fbem-29582	124	8	size	size	NOUN
fbem-29582	124	9	(	(	PUNCT
fbem-29582	124	10	big4	big4	PROPN
fbem-29582	124	11	)	)	PUNCT
fbem-29582	124	12	and	and	CCONJ
fbem-29582	124	13	audit	audit	NOUN
fbem-29582	124	14	fees	fee	NOUN
fbem-29582	124	15	also	also	ADV
fbem-29582	124	16	show	show	VERB
fbem-29582	124	17	a	a	DET
fbem-29582	124	18	positive	positive	ADJ
fbem-29582	124	19	correlation	correlation	NOUN
fbem-29582	124	20	at	at	ADP
fbem-29582	124	21	the	the	DET
fbem-29582	124	22	significance	significance	NOUN
fbem-29582	124	23	level	level	NOUN
fbem-29582	124	24	of	of	ADP
fbem-29582	124	25	1	1	NUM
fbem-29582	124	26	%	%	NOUN
fbem-29582	124	27	,	,	PUNCT
fbem-29582	124	28	which	which	PRON
fbem-29582	124	29	means	mean	VERB
fbem-29582	124	30	that	that	SCONJ
fbem-29582	124	31	enterprises	enterprise	NOUN
fbem-29582	124	32	audited	audit	VERB
fbem-29582	124	33	by	by	ADP
fbem-29582	124	34	the	the	DET
fbem-29582	124	35	"	"	PUNCT
fbem-29582	124	36	big	big	ADJ
fbem-29582	124	37	four	four	NUM
fbem-29582	124	38	"	"	PUNCT
fbem-29582	124	39	tend	tend	NOUN
fbem-29582	124	40	to	to	PART
fbem-29582	124	41	pay	pay	VERB
fbem-29582	124	42	higher	high	ADJ
fbem-29582	124	43	audit	audit	NOUN
fbem-29582	124	44	fees	fee	NOUN
fbem-29582	124	45	than	than	ADP
fbem-29582	124	46	non-	non-	NOUN
fbem-29582	124	47	"	"	PUNCT
fbem-29582	124	48	big	big	ADJ
fbem-29582	124	49	four	four	NUM
fbem-29582	124	50	"	"	PUNCT
fbem-29582	124	51	accounting	accounting	NOUN
fbem-29582	124	52	firms	firm	NOUN
fbem-29582	124	53	.	.	PUNCT
fbem-29582	125	1	the	the	DET
fbem-29582	125	2	proportion	proportion	NOUN
fbem-29582	125	3	of	of	ADP
fbem-29582	125	4	inventory	inventory	NOUN
fbem-29582	125	5	to	to	PART
fbem-29582	125	6	total	total	VERB
fbem-29582	125	7	assets	asset	NOUN
fbem-29582	125	8	(	(	PUNCT
fbem-29582	125	9	inv	inv	ADJ
fbem-29582	125	10	)	)	PUNCT
fbem-29582	125	11	has	have	VERB
fbem-29582	125	12	a	a	DET
fbem-29582	125	13	significant	significant	ADJ
fbem-29582	125	14	impact	impact	NOUN
fbem-29582	125	15	on	on	ADP
fbem-29582	125	16	audit	audit	NOUN
fbem-29582	125	17	charges	charge	NOUN
fbem-29582	125	18	,	,	PUNCT
fbem-29582	125	19	and	and	CCONJ
fbem-29582	125	20	keeping	keep	VERB
fbem-29582	125	21	a	a	DET
fbem-29582	125	22	reasonable	reasonable	ADJ
fbem-29582	125	23	proportion	proportion	NOUN
fbem-29582	125	24	can	can	AUX
fbem-29582	125	25	reduce	reduce	VERB
fbem-29582	125	26	business	business	NOUN
fbem-29582	125	27	risks	risk	NOUN
fbem-29582	125	28	and	and	CCONJ
fbem-29582	125	29	audit	audit	NOUN
fbem-29582	125	30	charges	charge	NOUN
fbem-29582	125	31	.	.	PUNCT
fbem-29582	126	1	the	the	DET
fbem-29582	126	2	return	return	NOUN
fbem-29582	126	3	on	on	ADP
fbem-29582	126	4	assets	asset	NOUN
fbem-29582	126	5	(	(	PUNCT
fbem-29582	126	6	roa	roa	NOUN
fbem-29582	126	7	)	)	PUNCT
fbem-29582	126	8	is	be	AUX
fbem-29582	126	9	significantly	significantly	ADV
fbem-29582	126	10	negatively	negatively	ADV
fbem-29582	126	11	correlated	correlate	VERB
fbem-29582	126	12	with	with	ADP
fbem-29582	126	13	the	the	DET
fbem-29582	126	14	audit	audit	NOUN
fbem-29582	126	15	fee	fee	NOUN
fbem-29582	126	16	at	at	ADP
fbem-29582	126	17	1	1	NUM
fbem-29582	126	18	%	%	NOUN
fbem-29582	126	19	level	level	NOUN
fbem-29582	126	20	.	.	PUNCT
fbem-29582	127	1	the	the	PRON
fbem-29582	127	2	better	well	ADJ
fbem-29582	127	3	the	the	DET
fbem-29582	127	4	asset	asset	NOUN
fbem-29582	127	5	utilization	utilization	NOUN
fbem-29582	127	6	rate	rate	NOUN
fbem-29582	127	7	,	,	PUNCT
fbem-29582	127	8	the	the	PRON
fbem-29582	127	9	better	well	ADJ
fbem-29582	127	10	the	the	DET
fbem-29582	127	11	operation	operation	NOUN
fbem-29582	127	12	ability	ability	NOUN
fbem-29582	127	13	of	of	ADP
fbem-29582	127	14	the	the	DET
fbem-29582	127	15	enterprise	enterprise	NOUN
fbem-29582	127	16	,	,	PUNCT
fbem-29582	127	17	and	and	CCONJ
fbem-29582	127	18	the	the	PRON
fbem-29582	127	19	lower	low	ADJ
fbem-29582	127	20	the	the	DET
fbem-29582	127	21	audit	audit	NOUN
fbem-29582	127	22	risk	risk	NOUN
fbem-29582	127	23	also	also	ADV
fbem-29582	127	24	inhibits	inhibit	VERB
fbem-29582	127	25	the	the	DET
fbem-29582	127	26	growth	growth	NOUN
fbem-29582	127	27	of	of	ADP
fbem-29582	127	28	the	the	DET
fbem-29582	127	29	audit	audit	NOUN
fbem-29582	127	30	fee	fee	NOUN
fbem-29582	127	31	.	.	PUNCT
fbem-29582	128	1	asset	asset	NOUN
fbem-29582	128	2	-	-	PUNCT
fbem-29582	128	3	liability	liability	NOUN
fbem-29582	128	4	ratio	ratio	NOUN
fbem-29582	128	5	(	(	PUNCT
fbem-29582	128	6	lev	lev	NOUN
fbem-29582	128	7	)	)	PUNCT
fbem-29582	128	8	is	be	AUX
fbem-29582	128	9	significantly	significantly	ADV
fbem-29582	128	10	positively	positively	ADV
fbem-29582	128	11	correlated	correlate	VERB
fbem-29582	128	12	with	with	ADP
fbem-29582	128	13	audit	audit	NOUN
fbem-29582	128	14	fees	fee	NOUN
fbem-29582	128	15	.	.	PUNCT
fbem-29582	129	1	a	a	DET
fbem-29582	129	2	high	high	ADJ
fbem-29582	129	3	liability	liability	NOUN
fbem-29582	129	4	ratio	ratio	NOUN
fbem-29582	129	5	means	mean	VERB
fbem-29582	129	6	a	a	DET
fbem-29582	129	7	high	high	ADJ
fbem-29582	129	8	operating	operating	NOUN
fbem-29582	129	9	risk	risk	NOUN
fbem-29582	129	10	,	,	PUNCT
fbem-29582	129	11	which	which	PRON
fbem-29582	129	12	in	in	ADP
fbem-29582	129	13	turn	turn	NOUN
fbem-29582	129	14	intensifies	intensify	VERB
fbem-29582	129	15	audit	audit	NOUN
fbem-29582	129	16	risks	risk	NOUN
fbem-29582	129	17	.	.	PUNCT
fbem-29582	130	1	as	as	ADP
fbem-29582	130	2	a	a	DET
fbem-29582	130	3	compensation	compensation	NOUN
fbem-29582	130	4	,	,	PUNCT
fbem-29582	130	5	cpas	cpa	NOUN
fbem-29582	130	6	will	will	AUX
fbem-29582	130	7	charge	charge	VERB
fbem-29582	130	8	more	more	ADJ
fbem-29582	130	9	risk	risk	NOUN
fbem-29582	130	10	premium	premium	NOUN
fbem-29582	130	11	.	.	PUNCT
fbem-29582	131	1	there	there	PRON
fbem-29582	131	2	is	be	VERB
fbem-29582	131	3	a	a	DET
fbem-29582	131	4	significant	significant	ADJ
fbem-29582	131	5	negative	negative	ADJ
fbem-29582	131	6	correlation	correlation	NOUN
fbem-29582	131	7	between	between	ADP
fbem-29582	131	8	audit	audit	NOUN
fbem-29582	131	9	opinion	opinion	NOUN
fbem-29582	131	10	and	and	CCONJ
fbem-29582	131	11	audit	audit	NOUN
fbem-29582	131	12	fees	fee	NOUN
fbem-29582	131	13	at	at	ADP
fbem-29582	131	14	the	the	DET
fbem-29582	131	15	level	level	NOUN
fbem-29582	131	16	of	of	ADP
fbem-29582	131	17	1	1	NUM
fbem-29582	131	18	%	%	NOUN
fbem-29582	131	19	,	,	PUNCT
fbem-29582	131	20	reflecting	reflect	VERB
fbem-29582	131	21	that	that	SCONJ
fbem-29582	131	22	enterprises	enterprise	NOUN
fbem-29582	131	23	that	that	PRON
fbem-29582	131	24	publish	publish	VERB
fbem-29582	131	25	non	non	ADJ
fbem-29582	131	26	-	-	ADJ
fbem-29582	131	27	standard	standard	ADJ
fbem-29582	131	28	opinions	opinion	NOUN
fbem-29582	131	29	have	have	VERB
fbem-29582	131	30	greater	great	ADJ
fbem-29582	131	31	operational	operational	ADJ
fbem-29582	131	32	risks	risk	NOUN
fbem-29582	131	33	,	,	PUNCT
fbem-29582	131	34	and	and	CCONJ
fbem-29582	131	35	cpas	cpa	NOUN
fbem-29582	131	36	invest	invest	VERB
fbem-29582	131	37	more	more	ADJ
fbem-29582	131	38	audit	audit	NOUN
fbem-29582	131	39	efforts	effort	NOUN
fbem-29582	131	40	to	to	PART
fbem-29582	131	41	cope	cope	VERB
fbem-29582	131	42	with	with	ADP
fbem-29582	131	43	the	the	DET
fbem-29582	131	44	higher	high	ADJ
fbem-29582	131	45	audit	audit	NOUN
fbem-29582	131	46	risks	risk	NOUN
fbem-29582	131	47	,	,	PUNCT
fbem-29582	131	48	so	so	SCONJ
fbem-29582	131	49	they	they	PRON
fbem-29582	131	50	charge	charge	VERB
fbem-29582	131	51	a	a	DET
fbem-29582	131	52	higher	high	ADJ
fbem-29582	131	53	risk	risk	NOUN
fbem-29582	131	54	premium	premium	NOUN
fbem-29582	131	55	.	.	PUNCT
fbem-29582	132	1	there	there	PRON
fbem-29582	132	2	is	be	VERB
fbem-29582	132	3	a	a	DET
fbem-29582	132	4	significant	significant	ADJ
fbem-29582	132	5	negative	negative	ADJ
fbem-29582	132	6	correlation	correlation	NOUN
fbem-29582	132	7	between	between	ADP
fbem-29582	132	8	the	the	DET
fbem-29582	132	9	quality	quality	NOUN
fbem-29582	132	10	of	of	ADP
fbem-29582	132	11	internal	internal	ADJ
fbem-29582	132	12	control	control	NOUN
fbem-29582	132	13	(	(	PUNCT
fbem-29582	132	14	icq	icq	NOUN
fbem-29582	132	15	)	)	PUNCT
fbem-29582	132	16	and	and	CCONJ
fbem-29582	132	17	audit	audit	NOUN
fbem-29582	132	18	fees	fee	NOUN
fbem-29582	132	19	at	at	ADP
fbem-29582	132	20	the	the	DET
fbem-29582	132	21	level	level	NOUN
fbem-29582	132	22	of	of	ADP
fbem-29582	132	23	1	1	NUM
fbem-29582	132	24	%	%	NOUN
fbem-29582	132	25	,	,	PUNCT
fbem-29582	132	26	which	which	PRON
fbem-29582	132	27	indicates	indicate	VERB
fbem-29582	132	28	that	that	SCONJ
fbem-29582	132	29	the	the	PRON
fbem-29582	132	30	higher	high	ADJ
fbem-29582	132	31	the	the	DET
fbem-29582	132	32	quality	quality	NOUN
fbem-29582	132	33	of	of	ADP
fbem-29582	132	34	internal	internal	ADJ
fbem-29582	132	35	control	control	NOUN
fbem-29582	132	36	,	,	PUNCT
fbem-29582	132	37	the	the	PRON
fbem-29582	132	38	lower	low	ADJ
fbem-29582	132	39	the	the	DET
fbem-29582	132	40	audit	audit	NOUN
fbem-29582	132	41	risk	risk	NOUN
fbem-29582	132	42	,	,	PUNCT
fbem-29582	132	43	thus	thus	ADV
fbem-29582	132	44	effectively	effectively	ADV
fbem-29582	132	45	curbing	curb	VERB
fbem-29582	132	46	the	the	DET
fbem-29582	132	47	rise	rise	NOUN
fbem-29582	132	48	of	of	ADP
fbem-29582	132	49	audit	audit	NOUN
fbem-29582	132	50	fees	fee	NOUN
fbem-29582	132	51	.	.	PUNCT
fbem-29582	133	1	china	china	PROPN
fbem-29582	133	2	's	's	PART
fbem-29582	133	3	listed	list	VERB
fbem-29582	133	4	enterprises	enterprise	NOUN
fbem-29582	133	5	should	should	AUX
fbem-29582	133	6	attach	attach	VERB
fbem-29582	133	7	great	great	ADJ
fbem-29582	133	8	importance	importance	NOUN
fbem-29582	133	9	to	to	ADP
fbem-29582	133	10	the	the	DET
fbem-29582	133	11	positive	positive	ADJ
fbem-29582	133	12	role	role	NOUN
fbem-29582	133	13	of	of	ADP
fbem-29582	133	14	internal	internal	ADJ
fbem-29582	133	15	control	control	NOUN
fbem-29582	133	16	,	,	PUNCT
fbem-29582	133	17	through	through	ADP
fbem-29582	133	18	improving	improve	VERB
fbem-29582	133	19	the	the	DET
fbem-29582	133	20	quality	quality	NOUN
fbem-29582	133	21	of	of	ADP
fbem-29582	133	22	internal	internal	ADJ
fbem-29582	133	23	control	control	NOUN
fbem-29582	133	24	as	as	ADP
fbem-29582	133	25	an	an	DET
fbem-29582	133	26	effective	effective	ADJ
fbem-29582	133	27	path	path	NOUN
fbem-29582	133	28	to	to	PART
fbem-29582	133	29	reduce	reduce	VERB
fbem-29582	133	30	audit	audit	NOUN
fbem-29582	133	31	costs	cost	NOUN
fbem-29582	133	32	,	,	PUNCT
fbem-29582	133	33	to	to	PART
fbem-29582	133	34	achieve	achieve	VERB
fbem-29582	133	35	sustainable	sustainable	ADJ
fbem-29582	133	36	development	development	NOUN
fbem-29582	133	37	of	of	ADP
fbem-29582	133	38	enterprises	enterprise	NOUN
fbem-29582	133	39	.	.	PUNCT
fbem-29582	134	1	table	table	NOUN
fbem-29582	134	2	2	2	NUM
fbem-29582	134	3	.	.	PUNCT
fbem-29582	135	1	regression	regression	NOUN
fbem-29582	135	2	results	result	NOUN
fbem-29582	135	3	of	of	ADP
fbem-29582	135	4	main	main	ADJ
fbem-29582	135	5	effect	effect	NOUN
fbem-29582	135	6	and	and	CCONJ
fbem-29582	135	7	intermediate	intermediate	ADJ
fbem-29582	135	8	effect	effect	NOUN
fbem-29582	135	9	variables	variable	NOUN
fbem-29582	135	10	model	model	VERB
fbem-29582	135	11	1	1	NUM
fbem-29582	135	12	auditfee	auditfee	PROPN
fbem-29582	135	13	model	model	NOUN
fbem-29582	135	14	2	2	NUM
fbem-29582	135	15	auditfee	auditfee	NOUN
fbem-29582	135	16	kam_num	kam_num	PROPN
fbem-29582	135	17	0.067	0.067	NUM
fbem-29582	135	18	*	*	NOUN
fbem-29582	135	19	*	*	PUNCT
fbem-29582	135	20	*	*	PUNCT
fbem-29582	135	21	0.580	0.580	NUM
fbem-29582	135	22	*	*	PUNCT
fbem-29582	135	23	*	*	PUNCT
fbem-29582	135	24	*	*	PUNCT
fbem-29582	135	25	0.066	0.066	NUM
fbem-29582	135	26	*	*	PUNCT
fbem-29582	135	27	*	*	PUNCT
fbem-29582	135	28	*	*	PUNCT
fbem-29582	135	29	(	(	PUNCT
fbem-29582	135	30	13.705	13.705	NUM
fbem-29582	135	31	)	)	PUNCT
fbem-29582	135	32	(	(	PUNCT
fbem-29582	135	33	3.064	3.064	NUM
fbem-29582	135	34	)	)	PUNCT
fbem-29582	135	35	(	(	PUNCT
fbem-29582	135	36	13.499	13.499	NUM
fbem-29582	135	37	)	)	PUNCT
fbem-29582	135	38	kam_del	kam_del	PROPN
fbem-29582	136	1	0.002	0.002	NUM
fbem-29582	136	2	*	*	PUNCT
fbem-29582	136	3	*	*	PUNCT
fbem-29582	136	4	*	*	PUNCT
fbem-29582	136	5	(	(	PUNCT
fbem-29582	136	6	9.329	9.329	NUM
fbem-29582	136	7	)	)	PUNCT
fbem-29582	136	8	size	size	NOUN
fbem-29582	136	9	0.361	0.361	NUM
fbem-29582	136	10	*	*	PUNCT
fbem-29582	136	11	*	*	PUNCT
fbem-29582	136	12	*	*	PUNCT
fbem-29582	136	13	-0.480	-0.480	PUNCT
fbem-29582	136	14	*	*	PUNCT
fbem-29582	136	15	*	*	PUNCT
fbem-29582	136	16	*	*	PUNCT
fbem-29582	136	17	0.361	0.361	NUM
fbem-29582	136	18	*	*	PUNCT
fbem-29582	136	19	*	*	PUNCT
fbem-29582	136	20	*	*	PUNCT
fbem-29582	136	21	(	(	PUNCT
fbem-29582	136	22	103.471	103.471	NUM
fbem-29582	136	23	)	)	PUNCT
fbem-29582	136	24	(	(	PUNCT
fbem-29582	136	25	-3.889	-3.889	ADJ
fbem-29582	136	26	)	)	PUNCT
fbem-29582	136	27	(	(	PUNCT
fbem-29582	136	28	-3.889	-3.889	X
fbem-29582	136	29	)	)	PUNCT
fbem-29582	136	30	big4	big4	NOUN
fbem-29582	136	31	0.570	0.570	NUM
fbem-29582	136	32	*	*	PUNCT
fbem-29582	136	33	*	*	PUNCT
fbem-29582	136	34	*	*	PUNCT
fbem-29582	136	35	-6.124	-6.124	PUNCT
fbem-29582	136	36	*	*	PUNCT
fbem-29582	136	37	*	*	PUNCT
fbem-29582	136	38	*	*	PUNCT
fbem-29582	136	39	0.580	0.580	NUM
fbem-29582	136	40	*	*	PUNCT
fbem-29582	136	41	*	*	PUNCT
fbem-29582	136	42	*	*	PUNCT
fbem-29582	136	43	(	(	PUNCT
fbem-29582	136	44	40.979	40.979	NUM
fbem-29582	136	45	)	)	PUNCT
fbem-29582	136	46	(	(	PUNCT
fbem-29582	136	47	-12.872	-12.872	NOUN
fbem-29582	136	48	)	)	PUNCT
fbem-29582	136	49	(	(	PUNCT
fbem-29582	136	50	41.583	41.583	NUM
fbem-29582	136	51	)	)	PUNCT
fbem-29582	136	52	rec	rec	NOUN
fbem-29582	136	53	0.050	0.050	NUM
fbem-29582	136	54	1.232	1.232	NUM
fbem-29582	136	55	0.048	0.048	NUM
fbem-29582	136	56	(	(	PUNCT
fbem-29582	136	57	1.608	1.608	NUM
fbem-29582	136	58	)	)	PUNCT
fbem-29582	136	59	(	(	PUNCT
fbem-29582	136	60	0.983	0.983	NUM
fbem-29582	136	61	)	)	PUNCT
fbem-29582	136	62	(	(	PUNCT
fbem-29582	136	63	1.542	1.542	NUM
fbem-29582	136	64	)	)	PUNCT
fbem-29582	136	65	inv	inv	VERB
fbem-29582	136	66	-0.078	-0.078	NOUN
fbem-29582	136	67	*	*	PUNCT
fbem-29582	136	68	*	*	PUNCT
fbem-29582	136	69	5.126	5.126	NUM
fbem-29582	136	70	*	*	PUNCT
fbem-29582	136	71	*	*	PUNCT
fbem-29582	136	72	*	*	PUNCT
fbem-29582	136	73	-0.087	-0.087	PUNCT
fbem-29582	136	74	*	*	PUNCT
fbem-29582	136	75	*	*	PUNCT
fbem-29582	136	76	*	*	PUNCT
fbem-29582	136	77	(	(	PUNCT
fbem-29582	136	78	-2.345	-2.345	X
fbem-29582	136	79	)	)	PUNCT
fbem-29582	136	80	(	(	PUNCT
fbem-29582	136	81	4.102	4.102	NUM
fbem-29582	136	82	)	)	PUNCT
fbem-29582	136	83	(	(	PUNCT
fbem-29582	136	84	-2.627	-2.627	PROPN
fbem-29582	136	85	)	)	PUNCT
fbem-29582	136	86	roa	roa	NOUN
fbem-29582	136	87	-0.340	-0.340	PROPN
fbem-29582	136	88	*	*	PUNCT
fbem-29582	136	89	*	*	PUNCT
fbem-29582	136	90	*	*	PUNCT
fbem-29582	136	91	-21.875	-21.875	PROPN
fbem-29582	136	92	*	*	PUNCT
fbem-29582	136	93	*	*	PUNCT
fbem-29582	136	94	*	*	PUNCT
fbem-29582	137	1	-0.300	-0.300	PUNCT
fbem-29582	137	2	*	*	PUNCT
fbem-29582	137	3	*	*	PUNCT
fbem-29582	137	4	*	*	PUNCT
fbem-29582	137	5	(	(	PUNCT
fbem-29582	137	6	-4.270	-4.270	NOUN
fbem-29582	137	7	)	)	PUNCT
fbem-29582	137	8	(	(	PUNCT
fbem-29582	137	9	-6.837	-6.837	X
fbem-29582	137	10	)	)	PUNCT
fbem-29582	137	11	(	(	PUNCT
fbem-29582	137	12	-3.783	-3.783	NOUN
fbem-29582	137	13	)	)	PUNCT
fbem-29582	137	14	lev	lev	NOUN
fbem-29582	137	15	0.125	0.125	NUM
fbem-29582	137	16	*	*	PUNCT
fbem-29582	137	17	*	*	PUNCT
fbem-29582	138	1	*	*	PUNCT
fbem-29582	138	2	1.768	1.768	NUM
fbem-29582	138	3	*	*	PUNCT
fbem-29582	138	4	*	*	NOUN
fbem-29582	138	5	0.122	0.122	NUM
fbem-29582	138	6	*	*	PUNCT
fbem-29582	138	7	*	*	PUNCT
fbem-29582	138	8	*	*	PUNCT
fbem-29582	138	9	(	(	PUNCT
fbem-29582	138	10	5.557	5.557	NUM
fbem-29582	138	11	)	)	PUNCT
fbem-29582	138	12	(	(	PUNCT
fbem-29582	138	13	2.005	2.005	NUM
fbem-29582	138	14	)	)	PUNCT
fbem-29582	138	15	(	(	PUNCT
fbem-29582	138	16	5.437	5.437	NUM
fbem-29582	138	17	)	)	PUNCT
fbem-29582	138	18	op	op	NOUN
fbem-29582	138	19	-0.106	-0.106	NOUN
fbem-29582	138	20	*	*	PUNCT
fbem-29582	138	21	*	*	PUNCT
fbem-29582	138	22	*	*	PUNCT
fbem-29582	138	23	-4.786	-4.786	PUNCT
fbem-29582	138	24	*	*	PUNCT
fbem-29582	138	25	*	*	PUNCT
fbem-29582	138	26	*	*	PUNCT
fbem-29582	138	27	-0.097	-0.097	PUNCT
fbem-29582	138	28	*	*	PUNCT
fbem-29582	138	29	*	*	PUNCT
fbem-29582	138	30	*	*	PUNCT
fbem-29582	138	31	(	(	PUNCT
fbem-29582	138	32	-3.125	-3.125	NOUN
fbem-29582	138	33	)	)	PUNCT
fbem-29582	138	34	(	(	PUNCT
fbem-29582	138	35	-3.997	-3.997	X
fbem-29582	138	36	)	)	PUNCT
fbem-29582	138	37	(	(	PUNCT
fbem-29582	138	38	-2.866	-2.866	PROPN
fbem-29582	138	39	)	)	PUNCT
fbem-29582	138	40	icq	icq	NOUN
fbem-29582	138	41	-0.013	-0.013	PUNCT
fbem-29582	138	42	*	*	PUNCT
fbem-29582	138	43	*	*	PUNCT
fbem-29582	138	44	*	*	PUNCT
fbem-29582	138	45	-0.099	-0.099	PUNCT
fbem-29582	138	46	-0.013	-0.013	PUNCT
fbem-29582	138	47	*	*	PUNCT
fbem-29582	138	48	*	*	PUNCT
fbem-29582	138	49	*	*	PUNCT
fbem-29582	138	50	(	(	PUNCT
fbem-29582	138	51	-3.438	-3.438	NOUN
fbem-29582	138	52	)	)	PUNCT
fbem-29582	138	53	(	(	PUNCT
fbem-29582	138	54	-0.759	-0.759	PROPN
fbem-29582	138	55	)	)	PUNCT
fbem-29582	138	56	(	(	PUNCT
fbem-29582	138	57	-3.389	-3.389	NOUN
fbem-29582	138	58	)	)	PUNCT
fbem-29582	138	59	year	year	NOUN
fbem-29582	138	60	control	control	NOUN
fbem-29582	138	61	control	control	PROPN
fbem-29582	138	62	control	control	PROPN
fbem-29582	138	63	ind	ind	PROPN
fbem-29582	138	64	control	control	PROPN
fbem-29582	138	65	control	control	PROPN
fbem-29582	138	66	control	control	PROPN
fbem-29582	138	67	constant	constant	ADJ
fbem-29582	138	68	5.920	5.920	NUM
fbem-29582	138	69	*	*	NOUN
fbem-29582	138	70	*	*	PUNCT
fbem-29582	138	71	*	*	NOUN
fbem-29582	138	72	119.342	119.342	NUM
fbem-29582	138	73	*	*	PUNCT
fbem-29582	138	74	*	*	PUNCT
fbem-29582	138	75	*	*	PUNCT
fbem-29582	138	76	5.707	5.707	NUM
fbem-29582	138	77	*	*	PUNCT
fbem-29582	138	78	*	*	PUNCT
fbem-29582	138	79	*	*	PUNCT
fbem-29582	138	80	(	(	PUNCT
fbem-29582	138	81	74.721	74.721	NUM
fbem-29582	138	82	)	)	PUNCT
fbem-29582	138	83	(	(	PUNCT
fbem-29582	138	84	43.055	43.055	NUM
fbem-29582	138	85	)	)	PUNCT
fbem-29582	138	86	(	(	PUNCT
fbem-29582	138	87	68.394	68.394	NUM
fbem-29582	138	88	)	)	PUNCT
fbem-29582	138	89	observations	observation	NOUN
fbem-29582	138	90	17,980	17,980	NUM
fbem-29582	138	91	17,980	17,980	NUM
fbem-29582	138	92	17,980	17,980	NUM
fbem-29582	138	93	r	r	NOUN
fbem-29582	138	94	-	-	PUNCT
fbem-29582	138	95	squared	square	VERB
fbem-29582	138	96	0.654	0.654	NUM
fbem-29582	138	97	0.056	0.056	NUM
fbem-29582	138	98	0.656	0.656	NUM
fbem-29582	138	99	*	*	PUNCT
fbem-29582	138	100	*	*	PUNCT
fbem-29582	138	101	*	*	PUNCT
fbem-29582	138	102	,	,	PUNCT
fbem-29582	138	103	*	*	PUNCT
fbem-29582	138	104	*	*	PUNCT
fbem-29582	138	105	,	,	PUNCT
fbem-29582	138	106	*	*	PUNCT
fbem-29582	138	107	are	be	AUX
fbem-29582	138	108	significant	significant	ADJ
fbem-29582	138	109	at	at	ADP
fbem-29582	138	110	1	1	NUM
fbem-29582	138	111	%	%	NOUN
fbem-29582	138	112	,	,	PUNCT
fbem-29582	138	113	5	5	NUM
fbem-29582	138	114	%	%	NOUN
fbem-29582	138	115	and	and	CCONJ
fbem-29582	138	116	10	10	NUM
fbem-29582	138	117	%	%	NOUN
fbem-29582	138	118	levels	level	NOUN
fbem-29582	138	119	respectively	respectively	ADV
fbem-29582	138	120	in	in	ADP
fbem-29582	138	121	order	order	NOUN
fbem-29582	138	122	to	to	PART
fbem-29582	138	123	test	test	VERB
fbem-29582	138	124	the	the	DET
fbem-29582	138	125	mediating	mediate	VERB
fbem-29582	138	126	effect	effect	NOUN
fbem-29582	138	127	of	of	ADP
fbem-29582	138	128	audit	audit	NOUN
fbem-29582	138	129	delay	delay	NOUN
fbem-29582	138	130	on	on	ADP
fbem-29582	138	131	the	the	DET
fbem-29582	138	132	number	number	NOUN
fbem-29582	138	133	of	of	ADP
fbem-29582	138	134	key	key	ADJ
fbem-29582	138	135	audit	audit	NOUN
fbem-29582	138	136	items	item	NOUN
fbem-29582	138	137	and	and	CCONJ
fbem-29582	138	138	audit	audit	NOUN
fbem-29582	138	139	fees	fee	NOUN
fbem-29582	138	140	(	(	PUNCT
fbem-29582	138	141	hypothesis	hypothesis	NOUN
fbem-29582	138	142	2	2	NUM
fbem-29582	138	143	)	)	PUNCT
fbem-29582	138	144	,	,	PUNCT
fbem-29582	138	145	regression	regression	VERB
fbem-29582	138	146	analysis	analysis	NOUN
fbem-29582	138	147	is	be	AUX
fbem-29582	138	148	carried	carry	VERB
fbem-29582	138	149	out	out	ADP
fbem-29582	138	150	according	accord	VERB
fbem-29582	138	151	to	to	ADP
fbem-29582	138	152	model	model	NOUN
fbem-29582	138	153	2	2	NUM
fbem-29582	138	154	,	,	PUNCT
fbem-29582	138	155	and	and	CCONJ
fbem-29582	138	156	the	the	DET
fbem-29582	138	157	intermediary	intermediary	ADJ
fbem-29582	138	158	effect	effect	NOUN
fbem-29582	138	159	method	method	NOUN
fbem-29582	138	160	is	be	AUX
fbem-29582	138	161	adopted	adopt	VERB
fbem-29582	138	162	in	in	ADP
fbem-29582	138	163	this	this	DET
fbem-29582	138	164	paper	paper	NOUN
fbem-29582	138	165	.	.	PUNCT
fbem-29582	139	1	after	after	ADP
fbem-29582	139	2	37	37	NUM
fbem-29582	139	3	introducing	introduce	VERB
fbem-29582	139	4	audit	audit	NOUN
fbem-29582	139	5	delay	delay	NOUN
fbem-29582	139	6	into	into	ADP
fbem-29582	139	7	the	the	DET
fbem-29582	139	8	model	model	NOUN
fbem-29582	139	9	of	of	ADP
fbem-29582	139	10	key	key	ADJ
fbem-29582	139	11	audit	audit	NOUN
fbem-29582	139	12	items	item	NOUN
fbem-29582	139	13	and	and	CCONJ
fbem-29582	139	14	audit	audit	NOUN
fbem-29582	139	15	fees	fee	NOUN
fbem-29582	139	16	,	,	PUNCT
fbem-29582	139	17	the	the	DET
fbem-29582	139	18	regression	regression	NOUN
fbem-29582	139	19	results	result	NOUN
fbem-29582	139	20	are	be	AUX
fbem-29582	139	21	shown	show	VERB
fbem-29582	139	22	in	in	ADP
fbem-29582	139	23	table	table	NOUN
fbem-29582	139	24	2	2	NUM
fbem-29582	139	25	.	.	PUNCT
fbem-29582	140	1	the	the	DET
fbem-29582	140	2	regression	regression	NOUN
fbem-29582	140	3	coefficient	coefficient	NOUN
fbem-29582	140	4	of	of	ADP
fbem-29582	140	5	the	the	DET
fbem-29582	140	6	number	number	NOUN
fbem-29582	140	7	of	of	ADP
fbem-29582	140	8	key	key	ADJ
fbem-29582	140	9	audit	audit	NOUN
fbem-29582	140	10	matters	matter	NOUN
fbem-29582	140	11	is	be	AUX
fbem-29582	140	12	0.066	0.066	NUM
fbem-29582	140	13	,	,	PUNCT
fbem-29582	140	14	which	which	PRON
fbem-29582	140	15	is	be	AUX
fbem-29582	140	16	significant	significant	ADJ
fbem-29582	140	17	at	at	ADP
fbem-29582	140	18	the	the	DET
fbem-29582	140	19	level	level	NOUN
fbem-29582	140	20	of	of	ADP
fbem-29582	140	21	1	1	NUM
fbem-29582	140	22	%	%	NOUN
fbem-29582	140	23	.	.	PUNCT
fbem-29582	141	1	the	the	DET
fbem-29582	141	2	regression	regression	NOUN
fbem-29582	141	3	coefficient	coefficient	NOUN
fbem-29582	141	4	and	and	CCONJ
fbem-29582	141	5	t	t	NOUN
fbem-29582	141	6	-	-	PUNCT
fbem-29582	141	7	value	value	NOUN
fbem-29582	141	8	are	be	AUX
fbem-29582	141	9	slightly	slightly	ADV
fbem-29582	141	10	lower	low	ADJ
fbem-29582	141	11	than	than	ADP
fbem-29582	141	12	the	the	DET
fbem-29582	141	13	second	second	ADJ
fbem-29582	141	14	column	column	NOUN
fbem-29582	141	15	,	,	PUNCT
fbem-29582	141	16	but	but	CCONJ
fbem-29582	141	17	the	the	DET
fbem-29582	141	18	coefficient	coefficient	NOUN
fbem-29582	141	19	of	of	ADP
fbem-29582	141	20	audit	audit	NOUN
fbem-29582	141	21	delay	delay	NOUN
fbem-29582	141	22	is	be	AUX
fbem-29582	141	23	still	still	ADV
fbem-29582	141	24	significantly	significantly	ADV
fbem-29582	141	25	positively	positively	ADV
fbem-29582	141	26	correlated	correlate	VERB
fbem-29582	141	27	.	.	PUNCT
fbem-29582	142	1	therefore	therefore	ADV
fbem-29582	142	2	,	,	PUNCT
fbem-29582	142	3	it	it	PRON
fbem-29582	142	4	can	can	AUX
fbem-29582	142	5	be	be	AUX
fbem-29582	142	6	shown	show	VERB
fbem-29582	142	7	that	that	SCONJ
fbem-29582	142	8	after	after	SCONJ
fbem-29582	142	9	the	the	DET
fbem-29582	142	10	variable	variable	ADJ
fbem-29582	142	11	audit	audit	NOUN
fbem-29582	142	12	delay	delay	NOUN
fbem-29582	142	13	is	be	AUX
fbem-29582	142	14	added	add	VERB
fbem-29582	142	15	,	,	PUNCT
fbem-29582	142	16	the	the	DET
fbem-29582	142	17	impact	impact	NOUN
fbem-29582	142	18	of	of	ADP
fbem-29582	142	19	the	the	DET
fbem-29582	142	20	number	number	NOUN
fbem-29582	142	21	of	of	ADP
fbem-29582	142	22	key	key	ADJ
fbem-29582	142	23	audit	audit	NOUN
fbem-29582	142	24	items	item	NOUN
fbem-29582	142	25	on	on	ADP
fbem-29582	142	26	audit	audit	NOUN
fbem-29582	142	27	fees	fee	NOUN
fbem-29582	142	28	is	be	AUX
fbem-29582	142	29	slightly	slightly	ADV
fbem-29582	142	30	weakened	weaken	VERB
fbem-29582	142	31	,	,	PUNCT
fbem-29582	142	32	indicating	indicate	VERB
fbem-29582	142	33	that	that	SCONJ
fbem-29582	142	34	audit	audit	NOUN
fbem-29582	142	35	delay	delay	NOUN
fbem-29582	142	36	plays	play	VERB
fbem-29582	142	37	a	a	DET
fbem-29582	142	38	partial	partial	ADJ
fbem-29582	142	39	mediating	mediate	VERB
fbem-29582	142	40	role	role	NOUN
fbem-29582	142	41	between	between	ADP
fbem-29582	142	42	the	the	DET
fbem-29582	142	43	number	number	NOUN
fbem-29582	142	44	of	of	ADP
fbem-29582	142	45	key	key	ADJ
fbem-29582	142	46	audit	audit	NOUN
fbem-29582	142	47	items	item	NOUN
fbem-29582	142	48	and	and	CCONJ
fbem-29582	142	49	audit	audit	NOUN
fbem-29582	142	50	fees	fee	NOUN
fbem-29582	142	51	.	.	PUNCT
fbem-29582	143	1	hypothesis	hypothesis	NOUN
fbem-29582	143	2	3	3	NUM
fbem-29582	143	3	is	be	AUX
fbem-29582	143	4	verified	verify	VERB
fbem-29582	143	5	.	.	PUNCT
fbem-29582	144	1	this	this	DET
fbem-29582	144	2	empirical	empirical	ADJ
fbem-29582	144	3	result	result	NOUN
fbem-29582	144	4	indicates	indicate	VERB
fbem-29582	144	5	that	that	SCONJ
fbem-29582	144	6	when	when	SCONJ
fbem-29582	144	7	cpas	cpa	NOUN
fbem-29582	144	8	choose	choose	VERB
fbem-29582	144	9	to	to	PART
fbem-29582	144	10	disclose	disclose	VERB
fbem-29582	144	11	more	more	ADJ
fbem-29582	144	12	key	key	ADJ
fbem-29582	144	13	audit	audit	NOUN
fbem-29582	144	14	matters	matter	NOUN
fbem-29582	144	15	,	,	PUNCT
fbem-29582	144	16	in	in	ADP
fbem-29582	144	17	order	order	NOUN
fbem-29582	144	18	to	to	PART
fbem-29582	144	19	reduce	reduce	VERB
fbem-29582	144	20	the	the	DET
fbem-29582	144	21	potential	potential	ADJ
fbem-29582	144	22	litigation	litigation	NOUN
fbem-29582	144	23	risk	risk	NOUN
fbem-29582	144	24	due	due	ADP
fbem-29582	144	25	to	to	ADP
fbem-29582	144	26	improper	improper	ADJ
fbem-29582	144	27	disclosure	disclosure	NOUN
fbem-29582	144	28	,	,	PUNCT
fbem-29582	144	29	to	to	PART
fbem-29582	144	30	provide	provide	VERB
fbem-29582	144	31	higher	high	ADJ
fbem-29582	144	32	quality	quality	NOUN
fbem-29582	144	33	audit	audit	NOUN
fbem-29582	144	34	reports	report	NOUN
fbem-29582	144	35	and	and	CCONJ
fbem-29582	144	36	gain	gain	VERB
fbem-29582	144	37	better	well	ADJ
fbem-29582	144	38	reputation	reputation	NOUN
fbem-29582	144	39	in	in	ADP
fbem-29582	144	40	the	the	DET
fbem-29582	144	41	fierce	fierce	ADJ
fbem-29582	144	42	competition	competition	NOUN
fbem-29582	144	43	with	with	ADP
fbem-29582	144	44	other	other	ADJ
fbem-29582	144	45	peer	peer	NOUN
fbem-29582	144	46	accounting	accounting	NOUN
fbem-29582	144	47	firms	firm	NOUN
fbem-29582	144	48	,	,	PUNCT
fbem-29582	144	49	audit	audit	NOUN
fbem-29582	144	50	efficiency	efficiency	NOUN
fbem-29582	144	51	will	will	AUX
fbem-29582	144	52	be	be	AUX
fbem-29582	144	53	sacrificed	sacrifice	VERB
fbem-29582	144	54	to	to	ADP
fbem-29582	144	55	a	a	DET
fbem-29582	144	56	certain	certain	ADJ
fbem-29582	144	57	extent	extent	NOUN
fbem-29582	144	58	,	,	PUNCT
fbem-29582	144	59	and	and	CCONJ
fbem-29582	144	60	the	the	DET
fbem-29582	144	61	time	time	NOUN
fbem-29582	144	62	for	for	ADP
fbem-29582	144	63	issuing	issue	VERB
fbem-29582	144	64	audit	audit	NOUN
fbem-29582	144	65	reports	report	NOUN
fbem-29582	144	66	will	will	AUX
fbem-29582	144	67	be	be	AUX
fbem-29582	144	68	extended	extend	VERB
fbem-29582	144	69	.	.	PUNCT
fbem-29582	145	1	take	take	VERB
fbem-29582	145	2	more	more	ADJ
fbem-29582	145	3	audit	audit	NOUN
fbem-29582	145	4	work	work	NOUN
fbem-29582	145	5	to	to	PART
fbem-29582	145	6	ensure	ensure	VERB
fbem-29582	145	7	the	the	DET
fbem-29582	145	8	accuracy	accuracy	NOUN
fbem-29582	145	9	and	and	CCONJ
fbem-29582	145	10	clarity	clarity	NOUN
fbem-29582	145	11	of	of	ADP
fbem-29582	145	12	the	the	DET
fbem-29582	145	13	disclosure	disclosure	NOUN
fbem-29582	145	14	and	and	CCONJ
fbem-29582	145	15	description	description	NOUN
fbem-29582	145	16	of	of	ADP
fbem-29582	145	17	key	key	ADJ
fbem-29582	145	18	audit	audit	NOUN
fbem-29582	145	19	matters	matter	NOUN
fbem-29582	145	20	,	,	PUNCT
fbem-29582	145	21	so	so	SCONJ
fbem-29582	145	22	as	as	SCONJ
fbem-29582	145	23	to	to	PART
fbem-29582	145	24	collect	collect	VERB
fbem-29582	145	25	more	more	ADJ
fbem-29582	145	26	audit	audit	NOUN
fbem-29582	145	27	fees	fee	NOUN
fbem-29582	145	28	.	.	PUNCT
fbem-29582	146	1	5	5	X
fbem-29582	146	2	.	.	X
fbem-29582	146	3	summary	summary	NOUN
fbem-29582	146	4	based	base	VERB
fbem-29582	146	5	on	on	ADP
fbem-29582	146	6	the	the	DET
fbem-29582	146	7	number	number	NOUN
fbem-29582	146	8	of	of	ADP
fbem-29582	146	9	disclosures	disclosure	NOUN
fbem-29582	146	10	of	of	ADP
fbem-29582	146	11	key	key	ADJ
fbem-29582	146	12	audit	audit	NOUN
fbem-29582	146	13	items	item	NOUN
fbem-29582	146	14	,	,	PUNCT
fbem-29582	146	15	this	this	DET
fbem-29582	146	16	paper	paper	NOUN
fbem-29582	146	17	empirically	empirically	ADV
fbem-29582	146	18	studies	study	VERB
fbem-29582	146	19	the	the	DET
fbem-29582	146	20	relationship	relationship	NOUN
fbem-29582	146	21	between	between	ADP
fbem-29582	146	22	disclosure	disclosure	NOUN
fbem-29582	146	23	of	of	ADP
fbem-29582	146	24	key	key	ADJ
fbem-29582	146	25	audit	audit	NOUN
fbem-29582	146	26	items	item	NOUN
fbem-29582	146	27	and	and	CCONJ
fbem-29582	146	28	audit	audit	NOUN
fbem-29582	146	29	fees	fee	NOUN
fbem-29582	146	30	and	and	CCONJ
fbem-29582	146	31	the	the	DET
fbem-29582	146	32	mediating	mediate	VERB
fbem-29582	146	33	role	role	NOUN
fbem-29582	146	34	of	of	ADP
fbem-29582	146	35	audit	audit	NOUN
fbem-29582	146	36	delay	delay	NOUN
fbem-29582	146	37	in	in	ADP
fbem-29582	146	38	a	a	DET
fbem-29582	146	39	-	-	PUNCT
fbem-29582	146	40	share	share	NOUN
fbem-29582	146	41	listed	list	VERB
fbem-29582	146	42	companies	company	NOUN
fbem-29582	146	43	from	from	ADP
fbem-29582	146	44	2017	2017	NUM
fbem-29582	146	45	to	to	ADP
fbem-29582	146	46	2023	2023	NUM
fbem-29582	146	47	.	.	PUNCT
fbem-29582	147	1	the	the	DET
fbem-29582	147	2	following	follow	VERB
fbem-29582	147	3	conclusions	conclusion	NOUN
fbem-29582	147	4	are	be	AUX
fbem-29582	147	5	reached	reach	VERB
fbem-29582	147	6	:	:	PUNCT
fbem-29582	147	7	the	the	DET
fbem-29582	147	8	number	number	NOUN
fbem-29582	147	9	of	of	ADP
fbem-29582	147	10	key	key	ADJ
fbem-29582	147	11	audit	audit	NOUN
fbem-29582	147	12	items	item	NOUN
fbem-29582	147	13	has	have	VERB
fbem-29582	147	14	a	a	DET
fbem-29582	147	15	positive	positive	ADJ
fbem-29582	147	16	impact	impact	NOUN
fbem-29582	147	17	on	on	ADP
fbem-29582	147	18	audit	audit	NOUN
fbem-29582	147	19	fees	fee	NOUN
fbem-29582	147	20	.	.	PUNCT
fbem-29582	148	1	the	the	PRON
fbem-29582	148	2	more	more	ADV
fbem-29582	148	3	the	the	DET
fbem-29582	148	4	cpa	cpa	NOUN
fbem-29582	148	5	reveals	reveal	VERB
fbem-29582	148	6	in	in	ADP
fbem-29582	148	7	the	the	DET
fbem-29582	148	8	audit	audit	NOUN
fbem-29582	148	9	report	report	VERB
fbem-29582	148	10	the	the	DET
fbem-29582	148	11	key	key	ADJ
fbem-29582	148	12	audit	audit	NOUN
fbem-29582	148	13	matters	matter	NOUN
fbem-29582	148	14	will	will	AUX
fbem-29582	148	15	promote	promote	VERB
fbem-29582	148	16	the	the	DET
fbem-29582	148	17	increase	increase	NOUN
fbem-29582	148	18	of	of	ADP
fbem-29582	148	19	audit	audit	NOUN
fbem-29582	148	20	fees	fee	NOUN
fbem-29582	148	21	.	.	PUNCT
fbem-29582	149	1	according	accord	VERB
fbem-29582	149	2	to	to	ADP
fbem-29582	149	3	the	the	DET
fbem-29582	149	4	theory	theory	NOUN
fbem-29582	149	5	of	of	ADP
fbem-29582	149	6	audit	audit	NOUN
fbem-29582	149	7	insurance	insurance	NOUN
fbem-29582	149	8	,	,	PUNCT
fbem-29582	149	9	cpa	cpa	PROPN
fbem-29582	149	10	reduces	reduce	VERB
fbem-29582	149	11	the	the	DET
fbem-29582	149	12	risk	risk	NOUN
fbem-29582	149	13	of	of	ADP
fbem-29582	149	14	audit	audit	NOUN
fbem-29582	149	15	failure	failure	NOUN
fbem-29582	149	16	by	by	ADP
fbem-29582	149	17	increasing	increase	VERB
fbem-29582	149	18	the	the	DET
fbem-29582	149	19	risk	risk	NOUN
fbem-29582	149	20	premium	premium	NOUN
fbem-29582	149	21	compensation	compensation	NOUN
fbem-29582	149	22	and	and	CCONJ
fbem-29582	149	23	audit	audit	NOUN
fbem-29582	149	24	workload	workload	NOUN
fbem-29582	149	25	.	.	PUNCT
fbem-29582	150	1	audit	audit	NOUN
fbem-29582	150	2	delay	delay	NOUN
fbem-29582	150	3	plays	play	VERB
fbem-29582	150	4	a	a	DET
fbem-29582	150	5	partial	partial	ADJ
fbem-29582	150	6	mediating	mediate	VERB
fbem-29582	150	7	role	role	NOUN
fbem-29582	150	8	in	in	ADP
fbem-29582	150	9	the	the	DET
fbem-29582	150	10	positive	positive	ADJ
fbem-29582	150	11	correlation	correlation	NOUN
fbem-29582	150	12	between	between	ADP
fbem-29582	150	13	the	the	DET
fbem-29582	150	14	number	number	NOUN
fbem-29582	150	15	of	of	ADP
fbem-29582	150	16	key	key	ADJ
fbem-29582	150	17	audit	audit	NOUN
fbem-29582	150	18	items	item	NOUN
fbem-29582	150	19	and	and	CCONJ
fbem-29582	150	20	audit	audit	NOUN
fbem-29582	150	21	fees	fee	NOUN
fbem-29582	150	22	.	.	PUNCT
fbem-29582	151	1	under	under	ADP
fbem-29582	151	2	the	the	DET
fbem-29582	151	3	background	background	NOUN
fbem-29582	151	4	of	of	ADP
fbem-29582	151	5	the	the	DET
fbem-29582	151	6	new	new	ADJ
fbem-29582	151	7	reform	reform	NOUN
fbem-29582	151	8	of	of	ADP
fbem-29582	151	9	audit	audit	NOUN
fbem-29582	151	10	reporting	reporting	NOUN
fbem-29582	151	11	standards	standard	NOUN
fbem-29582	151	12	,	,	PUNCT
fbem-29582	151	13	major	major	ADJ
fbem-29582	151	14	accounting	accounting	NOUN
fbem-29582	151	15	firms	firm	NOUN
fbem-29582	151	16	are	be	AUX
fbem-29582	151	17	facing	face	VERB
fbem-29582	151	18	new	new	ADJ
fbem-29582	151	19	challenges	challenge	NOUN
fbem-29582	151	20	and	and	CCONJ
fbem-29582	151	21	new	new	ADJ
fbem-29582	151	22	opportunities	opportunity	NOUN
fbem-29582	151	23	.	.	PUNCT
fbem-29582	152	1	in	in	ADP
fbem-29582	152	2	order	order	NOUN
fbem-29582	152	3	to	to	PART
fbem-29582	152	4	provide	provide	VERB
fbem-29582	152	5	higher	high	ADJ
fbem-29582	152	6	quality	quality	NOUN
fbem-29582	152	7	audit	audit	NOUN
fbem-29582	152	8	reports	report	NOUN
fbem-29582	152	9	,	,	PUNCT
fbem-29582	152	10	cpas	cpa	NOUN
fbem-29582	152	11	will	will	AUX
fbem-29582	152	12	sacrifice	sacrifice	VERB
fbem-29582	152	13	certain	certain	ADJ
fbem-29582	152	14	audit	audit	NOUN
fbem-29582	152	15	efficiency	efficiency	NOUN
fbem-29582	152	16	when	when	SCONJ
fbem-29582	152	17	disclosing	disclose	VERB
fbem-29582	152	18	key	key	ADJ
fbem-29582	152	19	audit	audit	NOUN
fbem-29582	152	20	matters	matter	NOUN
fbem-29582	152	21	and	and	CCONJ
fbem-29582	152	22	take	take	VERB
fbem-29582	152	23	more	more	ADJ
fbem-29582	152	24	audit	audit	NOUN
fbem-29582	152	25	work	work	NOUN
fbem-29582	152	26	to	to	PART
fbem-29582	152	27	ensure	ensure	VERB
fbem-29582	152	28	the	the	DET
fbem-29582	152	29	accuracy	accuracy	NOUN
fbem-29582	152	30	of	of	ADP
fbem-29582	152	31	disclosure	disclosure	NOUN
fbem-29582	152	32	of	of	ADP
fbem-29582	152	33	key	key	ADJ
fbem-29582	152	34	audit	audit	NOUN
fbem-29582	152	35	matters	matter	NOUN
fbem-29582	152	36	.	.	PUNCT
fbem-29582	153	1	the	the	DET
fbem-29582	153	2	disclosure	disclosure	NOUN
fbem-29582	153	3	of	of	ADP
fbem-29582	153	4	key	key	ADJ
fbem-29582	153	5	audit	audit	NOUN
fbem-29582	153	6	matters	matter	NOUN
fbem-29582	153	7	is	be	AUX
fbem-29582	153	8	a	a	DET
fbem-29582	153	9	key	key	ADJ
fbem-29582	153	10	requirement	requirement	NOUN
fbem-29582	153	11	in	in	ADP
fbem-29582	153	12	the	the	DET
fbem-29582	153	13	reform	reform	NOUN
fbem-29582	153	14	of	of	ADP
fbem-29582	153	15	the	the	DET
fbem-29582	153	16	new	new	ADJ
fbem-29582	153	17	audit	audit	NOUN
fbem-29582	153	18	reporting	reporting	NOUN
fbem-29582	153	19	standards	standard	NOUN
fbem-29582	153	20	,	,	PUNCT
fbem-29582	153	21	which	which	PRON
fbem-29582	153	22	marks	mark	VERB
fbem-29582	153	23	the	the	DET
fbem-29582	153	24	formal	formal	ADJ
fbem-29582	153	25	promotion	promotion	NOUN
fbem-29582	153	26	of	of	ADP
fbem-29582	153	27	the	the	DET
fbem-29582	153	28	extended	extended	ADJ
fbem-29582	153	29	audit	audit	NOUN
fbem-29582	153	30	report	report	NOUN
fbem-29582	153	31	and	and	CCONJ
fbem-29582	153	32	will	will	AUX
fbem-29582	153	33	have	have	VERB
fbem-29582	153	34	different	different	ADJ
fbem-29582	153	35	impacts	impact	NOUN
fbem-29582	153	36	on	on	ADP
fbem-29582	153	37	all	all	DET
fbem-29582	153	38	parties	party	NOUN
fbem-29582	153	39	in	in	ADP
fbem-29582	153	40	the	the	DET
fbem-29582	153	41	audit	audit	NOUN
fbem-29582	153	42	market	market	NOUN
fbem-29582	153	43	.	.	PUNCT
fbem-29582	154	1	based	base	VERB
fbem-29582	154	2	on	on	ADP
fbem-29582	154	3	the	the	DET
fbem-29582	154	4	above	above	ADJ
fbem-29582	154	5	domestic	domestic	ADJ
fbem-29582	154	6	and	and	CCONJ
fbem-29582	154	7	foreign	foreign	ADJ
fbem-29582	154	8	literature	literature	NOUN
fbem-29582	154	9	research	research	NOUN
fbem-29582	154	10	,	,	PUNCT
fbem-29582	154	11	the	the	DET
fbem-29582	154	12	analysis	analysis	NOUN
fbem-29582	154	13	of	of	ADP
fbem-29582	154	14	the	the	DET
fbem-29582	154	15	current	current	ADJ
fbem-29582	154	16	situation	situation	NOUN
fbem-29582	154	17	of	of	ADP
fbem-29582	154	18	the	the	DET
fbem-29582	154	19	disclosure	disclosure	NOUN
fbem-29582	154	20	of	of	ADP
fbem-29582	154	21	key	key	ADJ
fbem-29582	154	22	audit	audit	NOUN
fbem-29582	154	23	matters	matter	NOUN
fbem-29582	154	24	and	and	CCONJ
fbem-29582	154	25	the	the	DET
fbem-29582	154	26	relevant	relevant	ADJ
fbem-29582	154	27	conclusions	conclusion	NOUN
fbem-29582	154	28	drawn	draw	VERB
fbem-29582	154	29	from	from	ADP
fbem-29582	154	30	the	the	DET
fbem-29582	154	31	empirical	empirical	ADJ
fbem-29582	154	32	research	research	NOUN
fbem-29582	154	33	,	,	PUNCT
fbem-29582	154	34	this	this	DET
fbem-29582	154	35	paper	paper	NOUN
fbem-29582	154	36	will	will	AUX
fbem-29582	154	37	put	put	VERB
fbem-29582	154	38	forward	forward	ADV
fbem-29582	154	39	corresponding	correspond	VERB
fbem-29582	154	40	countermeasures	countermeasure	NOUN
fbem-29582	154	41	and	and	CCONJ
fbem-29582	154	42	suggestions	suggestion	NOUN
fbem-29582	154	43	for	for	ADP
fbem-29582	154	44	potential	potential	ADJ
fbem-29582	154	45	investors	investor	NOUN
fbem-29582	154	46	,	,	PUNCT
fbem-29582	154	47	audited	audit	VERB
fbem-29582	154	48	units	unit	NOUN
fbem-29582	154	49	,	,	PUNCT
fbem-29582	154	50	audit	audit	NOUN
fbem-29582	154	51	service	service	NOUN
fbem-29582	154	52	providers	provider	NOUN
fbem-29582	154	53	,	,	PUNCT
fbem-29582	154	54	namely	namely	ADV
fbem-29582	154	55	accounting	accounting	NOUN
fbem-29582	154	56	firms	firm	NOUN
fbem-29582	154	57	and	and	CCONJ
fbem-29582	154	58	certified	certify	VERB
fbem-29582	154	59	public	public	ADJ
fbem-29582	154	60	accountants	accountant	NOUN
fbem-29582	154	61	,	,	PUNCT
fbem-29582	154	62	and	and	CCONJ
fbem-29582	154	63	regulatory	regulatory	ADJ
fbem-29582	154	64	agencies	agency	NOUN
fbem-29582	154	65	.	.	PUNCT
fbem-29582	155	1	for	for	ADP
fbem-29582	155	2	investors	investor	NOUN
fbem-29582	155	3	,	,	PUNCT
fbem-29582	155	4	the	the	DET
fbem-29582	155	5	knowledge	knowledge	NOUN
fbem-29582	155	6	reserve	reserve	NOUN
fbem-29582	155	7	related	relate	VERB
fbem-29582	155	8	to	to	ADP
fbem-29582	155	9	auditing	auditing	NOUN
fbem-29582	155	10	should	should	AUX
fbem-29582	155	11	be	be	AUX
fbem-29582	155	12	improved	improve	VERB
fbem-29582	155	13	and	and	CCONJ
fbem-29582	155	14	the	the	DET
fbem-29582	155	15	ability	ability	NOUN
fbem-29582	155	16	to	to	PART
fbem-29582	155	17	distinguish	distinguish	VERB
fbem-29582	155	18	information	information	NOUN
fbem-29582	155	19	should	should	AUX
fbem-29582	155	20	be	be	AUX
fbem-29582	155	21	enhanced	enhance	VERB
fbem-29582	155	22	.	.	PUNCT
fbem-29582	156	1	the	the	DET
fbem-29582	156	2	auditee	auditee	NOUN
fbem-29582	156	3	should	should	AUX
fbem-29582	156	4	pay	pay	VERB
fbem-29582	156	5	attention	attention	NOUN
fbem-29582	156	6	to	to	ADP
fbem-29582	156	7	the	the	DET
fbem-29582	156	8	daily	daily	ADJ
fbem-29582	156	9	operation	operation	NOUN
fbem-29582	156	10	and	and	CCONJ
fbem-29582	156	11	management	management	NOUN
fbem-29582	156	12	activities	activity	NOUN
fbem-29582	156	13	,	,	PUNCT
fbem-29582	156	14	strengthen	strengthen	VERB
fbem-29582	156	15	the	the	DET
fbem-29582	156	16	risk	risk	NOUN
fbem-29582	156	17	management	management	NOUN
fbem-29582	156	18	,	,	PUNCT
fbem-29582	156	19	and	and	CCONJ
fbem-29582	156	20	improve	improve	VERB
fbem-29582	156	21	the	the	DET
fbem-29582	156	22	internal	internal	ADJ
fbem-29582	156	23	audit	audit	NOUN
fbem-29582	156	24	system	system	NOUN
fbem-29582	156	25	.	.	PUNCT
fbem-29582	157	1	choose	choose	VERB
fbem-29582	157	2	a	a	DET
fbem-29582	157	3	high	high	ADJ
fbem-29582	157	4	reputation	reputation	NOUN
fbem-29582	157	5	accounting	accounting	NOUN
fbem-29582	157	6	firm	firm	NOUN
fbem-29582	157	7	to	to	PART
fbem-29582	157	8	convey	convey	VERB
fbem-29582	157	9	the	the	DET
fbem-29582	157	10	signal	signal	NOUN
fbem-29582	157	11	of	of	ADP
fbem-29582	157	12	good	good	ADJ
fbem-29582	157	13	business	business	NOUN
fbem-29582	157	14	operation	operation	NOUN
fbem-29582	157	15	.	.	PUNCT
fbem-29582	158	1	for	for	ADP
fbem-29582	158	2	accounting	accounting	NOUN
fbem-29582	158	3	firms	firm	NOUN
fbem-29582	158	4	and	and	CCONJ
fbem-29582	158	5	certified	certify	VERB
fbem-29582	158	6	public	public	ADJ
fbem-29582	158	7	accountants	accountant	NOUN
fbem-29582	158	8	,	,	PUNCT
fbem-29582	158	9	a	a	DET
fbem-29582	158	10	thorough	thorough	ADJ
fbem-29582	158	11	understanding	understanding	NOUN
fbem-29582	158	12	of	of	ADP
fbem-29582	158	13	the	the	DET
fbem-29582	158	14	requirements	requirement	NOUN
fbem-29582	158	15	of	of	ADP
fbem-29582	158	16	the	the	DET
fbem-29582	158	17	new	new	ADJ
fbem-29582	158	18	audit	audit	NOUN
fbem-29582	158	19	reporting	reporting	NOUN
fbem-29582	158	20	standards	standard	NOUN
fbem-29582	158	21	and	and	CCONJ
fbem-29582	158	22	the	the	DET
fbem-29582	158	23	importance	importance	NOUN
fbem-29582	158	24	of	of	ADP
fbem-29582	158	25	communicating	communicate	VERB
fbem-29582	158	26	key	key	ADJ
fbem-29582	158	27	audit	audit	NOUN
fbem-29582	158	28	matters	matter	NOUN
fbem-29582	158	29	;	;	PUNCT
fbem-29582	158	30	at	at	ADP
fbem-29582	158	31	the	the	DET
fbem-29582	158	32	same	same	ADJ
fbem-29582	158	33	time	time	NOUN
fbem-29582	158	34	,	,	PUNCT
fbem-29582	158	35	pay	pay	VERB
fbem-29582	158	36	attention	attention	NOUN
fbem-29582	158	37	to	to	ADP
fbem-29582	158	38	the	the	DET
fbem-29582	158	39	characteristics	characteristic	NOUN
fbem-29582	158	40	of	of	ADP
fbem-29582	158	41	the	the	DET
fbem-29582	158	42	industry	industry	NOUN
fbem-29582	158	43	,	,	PUNCT
fbem-29582	158	44	enhance	enhance	VERB
fbem-29582	158	45	the	the	DET
fbem-29582	158	46	understanding	understanding	NOUN
fbem-29582	158	47	and	and	CCONJ
fbem-29582	158	48	pertinence	pertinence	NOUN
fbem-29582	158	49	of	of	ADP
fbem-29582	158	50	the	the	DET
fbem-29582	158	51	disclosure	disclosure	NOUN
fbem-29582	158	52	of	of	ADP
fbem-29582	158	53	key	key	ADJ
fbem-29582	158	54	audit	audit	NOUN
fbem-29582	158	55	matters	matter	NOUN
fbem-29582	158	56	,	,	PUNCT
fbem-29582	158	57	and	and	CCONJ
fbem-29582	158	58	innovate	innovate	VERB
fbem-29582	158	59	audit	audit	NOUN
fbem-29582	158	60	methods	method	NOUN
fbem-29582	158	61	.	.	PUNCT
fbem-29582	159	1	for	for	ADP
fbem-29582	159	2	regulators	regulator	NOUN
fbem-29582	159	3	,	,	PUNCT
fbem-29582	159	4	they	they	PRON
fbem-29582	159	5	should	should	AUX
fbem-29582	159	6	further	far	ADV
fbem-29582	159	7	improve	improve	VERB
fbem-29582	159	8	audit	audit	NOUN
fbem-29582	159	9	standards	standard	NOUN
fbem-29582	159	10	,	,	PUNCT
fbem-29582	159	11	standardize	standardize	VERB
fbem-29582	159	12	the	the	DET
fbem-29582	159	13	judgment	judgment	NOUN
fbem-29582	159	14	and	and	CCONJ
fbem-29582	159	15	disclosure	disclosure	NOUN
fbem-29582	159	16	of	of	ADP
fbem-29582	159	17	key	key	ADJ
fbem-29582	159	18	audit	audit	NOUN
fbem-29582	159	19	matters	matter	NOUN
fbem-29582	159	20	,	,	PUNCT
fbem-29582	159	21	strengthen	strengthen	VERB
fbem-29582	159	22	audit	audit	NOUN
fbem-29582	159	23	market	market	NOUN
fbem-29582	159	24	supervision	supervision	NOUN
fbem-29582	159	25	,	,	PUNCT
fbem-29582	159	26	and	and	CCONJ
fbem-29582	159	27	explore	explore	VERB
fbem-29582	159	28	the	the	DET
fbem-29582	159	29	reform	reform	NOUN
fbem-29582	159	30	of	of	ADP
fbem-29582	159	31	audit	audit	NOUN
fbem-29582	159	32	payment	payment	NOUN
fbem-29582	159	33	mode	mode	NOUN
fbem-29582	159	34	.	.	PUNCT
fbem-29582	160	1	references	reference	NOUN
fbem-29582	160	2	[	[	X
fbem-29582	160	3	1	1	NUM
fbem-29582	160	4	]	]	PUNCT
fbem-29582	160	5	reid	reid	PROPN
fbem-29582	160	6	l	l	PROPN
fbem-29582	160	7	c	c	X
fbem-29582	160	8	,	,	PUNCT
fbem-29582	160	9	carcello	carcello	PROPN
fbem-29582	160	10	j	j	PROPN
fbem-29582	160	11	v	v	PROPN
fbem-29582	160	12	,	,	PUNCT
fbem-29582	160	13	li	li	PROPN
fbem-29582	160	14	c	c	PROPN
fbem-29582	160	15	,	,	PUNCT
fbem-29582	160	16	et	et	PROPN
fbem-29582	160	17	al	al	PROPN
fbem-29582	160	18	.	.	PROPN
fbem-29582	160	19	are	be	AUX
fbem-29582	160	20	auditor	auditor	NOUN
fbem-29582	160	21	and	and	CCONJ
fbem-29582	160	22	audit	audit	NOUN
fbem-29582	160	23	committee	committee	NOUN
fbem-29582	160	24	report	report	NOUN
fbem-29582	160	25	changes	change	VERB
fbem-29582	160	26	useful	useful	ADJ
fbem-29582	160	27	to	to	ADP
fbem-29582	160	28	investors	investor	NOUN
fbem-29582	160	29	:	:	PUNCT
fbem-29582	160	30	evidence	evidence	NOUN
fbem-29582	160	31	from	from	ADP
fbem-29582	160	32	the	the	DET
fbem-29582	160	33	united	united	ADJ
fbem-29582	160	34	kingdom	kingdom	NOUN
fbem-29582	161	1	[	[	X
fbem-29582	161	2	d	d	X
fbem-29582	161	3	]	]	X
fbem-29582	161	4	.	.	PUNCT
fbem-29582	162	1	university	university	PROPN
fbem-29582	162	2	of	of	ADP
fbem-29582	162	3	tennessee	tennessee	PROPN
fbem-29582	162	4	,	,	PUNCT
fbem-29582	162	5	knoxville	knoxville	PROPN
fbem-29582	162	6	,	,	PUNCT
fbem-29582	162	7	2015	2015	NUM
fbem-29582	162	8	.	.	PUNCT
fbem-29582	163	1	[	[	X
fbem-29582	163	2	2	2	X
fbem-29582	163	3	]	]	X
fbem-29582	163	4	yin	yin	PROPN
fbem-29582	163	5	heng	heng	PROPN
fbem-29582	163	6	,	,	PUNCT
fbem-29582	163	7	li	li	PROPN
fbem-29582	163	8	liqing	liqing	PROPN
fbem-29582	163	9	.	.	PUNCT
fbem-29582	164	1	do	do	AUX
fbem-29582	164	2	key	key	ADJ
fbem-29582	164	3	audit	audit	NOUN
fbem-29582	164	4	items	item	NOUN
fbem-29582	164	5	have	have	VERB
fbem-29582	164	6	continuous	continuous	ADJ
fbem-29582	164	7	information	information	NOUN
fbem-29582	164	8	increments	increment	NOUN
fbem-29582	164	9	?	?	PUNCT
fbem-29582	165	1	-based	-based	ADJ
fbem-29582	165	2	on	on	ADP
fbem-29582	165	3	the	the	DET
fbem-29582	165	4	analysis	analysis	NOUN
fbem-29582	165	5	of	of	ADP
fbem-29582	165	6	93	93	NUM
fbem-29582	165	7	a+h	a+h	NUM
fbem-29582	165	8	share	share	NOUN
fbem-29582	165	9	listed	list	VERB
fbem-29582	165	10	companies	company	NOUN
fbem-29582	166	1	[	[	X
fbem-29582	166	2	j	j	X
fbem-29582	166	3	]	]	X
fbem-29582	166	4	.	.	PUNCT
fbem-29582	167	1	journal	journal	PROPN
fbem-29582	167	2	of	of	ADP
fbem-29582	167	3	nanjing	nanjing	PROPN
fbem-29582	167	4	audit	audit	PROPN
fbem-29582	167	5	university	university	NOUN
fbem-29582	167	6	,	,	PUNCT
fbem-29582	167	7	2019	2019	NUM
fbem-29582	167	8	,	,	PUNCT
fbem-29582	167	9	16(05):23	16(05):23	NUM
fbem-29582	167	10	-	-	SYM
fbem-29582	167	11	31	31	NUM
fbem-29582	167	12	.	.	PUNCT
fbem-29582	168	1	[	[	X
fbem-29582	168	2	3	3	X
fbem-29582	168	3	]	]	X
fbem-29582	168	4	zhang	zhang	PROPN
fbem-29582	168	5	ting	ting	PROPN
fbem-29582	168	6	,	,	PUNCT
fbem-29582	168	7	zhang	zhang	PROPN
fbem-29582	168	8	dunli	dunli	PROPN
fbem-29582	168	9	.	.	PUNCT
fbem-29582	169	1	does	do	AUX
fbem-29582	169	2	the	the	DET
fbem-29582	169	3	auditor	auditor	NOUN
fbem-29582	169	4	's	's	PART
fbem-29582	169	5	perception	perception	NOUN
fbem-29582	169	6	of	of	ADP
fbem-29582	169	7	fraud	fraud	NOUN
fbem-29582	169	8	influence	influence	NOUN
fbem-29582	169	9	the	the	DET
fbem-29582	169	10	disclosure	disclosure	NOUN
fbem-29582	169	11	of	of	ADP
fbem-29582	169	12	key	key	ADJ
fbem-29582	169	13	audit	audit	NOUN
fbem-29582	169	14	matters	matter	NOUN
fbem-29582	169	15	?	?	PUNCT
fbem-29582	170	1	[	[	X
fbem-29582	170	2	j	j	X
fbem-29582	170	3	]	]	X
fbem-29582	170	4	.	.	PUNCT
fbem-29582	171	1	audit	audit	NOUN
fbem-29582	171	2	and	and	CCONJ
fbem-29582	171	3	economic	economic	ADJ
fbem-29582	171	4	research	research	NOUN
fbem-29582	171	5	,	,	PUNCT
fbem-29582	171	6	2023	2023	NUM
fbem-29582	171	7	,	,	PUNCT
fbem-29582	171	8	38(01):31	38(01):31	NUM
fbem-29582	171	9	-	-	SYM
fbem-29582	171	10	39	39	NUM
fbem-29582	171	11	.	.	PUNCT
fbem-29582	172	1	[	[	X
fbem-29582	172	2	4	4	X
fbem-29582	172	3	]	]	PUNCT
fbem-29582	172	4	ran	run	VERB
fbem-29582	172	5	mingdong	mingdong	PROPN
fbem-29582	172	6	,	,	PUNCT
fbem-29582	172	7	wang	wang	PROPN
fbem-29582	172	8	chenglong	chenglong	PROPN
fbem-29582	172	9	,	,	PUNCT
fbem-29582	172	10	he	he	PRON
fbem-29582	172	11	yue	yue	PROPN
fbem-29582	172	12	.	.	PUNCT
fbem-29582	172	13	audit	audit	PROPN
fbem-29582	172	14	quality	quality	NOUN
fbem-29582	172	15	,	,	PUNCT
fbem-29582	172	16	change	change	NOUN
fbem-29582	172	17	of	of	ADP
fbem-29582	172	18	accounting	accounting	NOUN
fbem-29582	172	19	standards	standard	NOUN
fbem-29582	172	20	and	and	CCONJ
fbem-29582	172	21	management	management	NOUN
fbem-29582	172	22	's	's	PART
fbem-29582	172	23	compliance	compliance	NOUN
fbem-29582	172	24	with	with	ADP
fbem-29582	172	25	analyst	analyst	NOUN
fbem-29582	172	26	forecasts	forecast	NOUN
fbem-29582	172	27	[	[	X
fbem-29582	172	28	j	j	X
fbem-29582	172	29	]	]	X
fbem-29582	172	30	.	.	PUNCT
fbem-29582	173	1	audit	audit	NOUN
fbem-29582	173	2	research	research	NOUN
fbem-29582	173	3	,	,	PUNCT
fbem-29582	173	4	2016	2016	NUM
fbem-29582	173	5	,	,	PUNCT
fbem-29582	173	6	(	(	PUNCT
fbem-29582	173	7	05):6372	05):6372	X
fbem-29582	173	8	+	+	NOUN
fbem-29582	173	9	112	112	NUM
fbem-29582	173	10	.	.	PUNCT
fbem-29582	174	1	[	[	X
fbem-29582	174	2	5	5	NUM
fbem-29582	174	3	]	]	X
fbem-29582	174	4	simunic	simunic	PROPN
fbem-29582	174	5	d	d	NOUN
fbem-29582	174	6	a.	a.	NOUN
fbem-29582	174	7	the	the	DET
fbem-29582	174	8	pricing	pricing	NOUN
fbem-29582	174	9	of	of	ADP
fbem-29582	174	10	audit	audit	NOUN
fbem-29582	174	11	services	service	NOUN
fbem-29582	174	12	:	:	PUNCT
fbem-29582	174	13	theory	theory	NOUN
fbem-29582	174	14	and	and	CCONJ
fbem-29582	174	15	evidence	evidence	NOUN
fbem-29582	175	1	[	[	X
fbem-29582	175	2	j	j	X
fbem-29582	175	3	]	]	X
fbem-29582	175	4	.	.	PUNCT
fbem-29582	176	1	journal	journal	PROPN
fbem-29582	176	2	ofaccounting	ofaccounte	VERB
fbem-29582	176	3	research	research	NOUN
fbem-29582	176	4	,	,	PUNCT
fbem-29582	176	5	1980	1980	NUM
fbem-29582	176	6	,	,	PUNCT
fbem-29582	176	7	18(1	18(1	NUM
fbem-29582	176	8	)	)	PUNCT
fbem-29582	176	9	.	.	PUNCT
fbem-29582	177	1	[	[	X
fbem-29582	177	2	6	6	NUM
fbem-29582	177	3	]	]	PUNCT
fbem-29582	177	4	craswell	craswell	NOUN
fbem-29582	177	5	a	a	DET
fbem-29582	177	6	t	t	PROPN
fbem-29582	177	7	,	,	PUNCT
fbem-29582	178	1	francis	francis	PROPN
fbem-29582	178	2	j	j	PROPN
fbem-29582	178	3	r	r	PROPN
fbem-29582	178	4	,	,	PUNCT
fbem-29582	178	5	taylor	taylor	PROPN
fbem-29582	178	6	s	s	PROPN
fbem-29582	178	7	l.	l.	PROPN
fbem-29582	178	8	auditor	auditor	PROPN
fbem-29582	178	9	brand	brand	PROPN
fbem-29582	178	10	name	name	NOUN
fbem-29582	178	11	reputations	reputation	NOUN
fbem-29582	178	12	and	and	CCONJ
fbem-29582	178	13	industry	industry	NOUN
fbem-29582	178	14	specializations	specialization	NOUN
fbem-29582	179	1	[	[	X
fbem-29582	179	2	j	j	X
fbem-29582	179	3	]	]	X
fbem-29582	179	4	.	.	PUNCT
fbem-29582	180	1	journal	journal	PROPN
fbem-29582	180	2	of	of	ADP
fbem-29582	180	3	accounting	accounting	NOUN
fbem-29582	180	4	and	and	CCONJ
fbem-29582	180	5	economics	economic	NOUN
fbem-29582	180	6	,	,	PUNCT
fbem-29582	180	7	1995	1995	NUM
fbem-29582	180	8	,	,	PUNCT
fbem-29582	180	9	20(3	20(3	NUM
fbem-29582	180	10	):	):	PUNCT
fbem-29582	180	11	297	297	NUM
fbem-29582	180	12	-	-	SYM
fbem-29582	180	13	322	322	NUM
fbem-29582	180	14	.	.	PUNCT
fbem-29582	181	1	[	[	X
fbem-29582	181	2	7	7	X
fbem-29582	181	3	]	]	X
fbem-29582	181	4	taylor	taylor	PROPN
fbem-29582	181	5	m	m	PROPN
fbem-29582	181	6	h	h	PROPN
fbem-29582	181	7	,	,	PUNCT
fbem-29582	181	8	simon	simon	PROPN
fbem-29582	181	9	d	d	PROPN
fbem-29582	181	10	t.	t.	NOUN
fbem-29582	181	11	determinants	determinant	NOUN
fbem-29582	181	12	of	of	ADP
fbem-29582	181	13	audit	audit	NOUN
fbem-29582	181	14	fees	fee	NOUN
fbem-29582	181	15	:	:	PUNCT
fbem-29582	181	16	the	the	DET
fbem-29582	181	17	importance	importance	NOUN
fbem-29582	181	18	of	of	ADP
fbem-29582	181	19	litigation	litigation	NOUN
fbem-29582	181	20	,	,	PUNCT
fbem-29582	181	21	disclosure	disclosure	NOUN
fbem-29582	181	22	,	,	PUNCT
fbem-29582	181	23	and	and	CCONJ
fbem-29582	181	24	regulatory	regulatory	ADJ
fbem-29582	181	25	burdens	burden	NOUN
fbem-29582	181	26	in	in	ADP
fbem-29582	181	27	audit	audit	NOUN
fbem-29582	181	28	engagements	engagement	NOUN
fbem-29582	181	29	in	in	ADP
fbem-29582	181	30	20	20	NUM
fbem-29582	181	31	countries	country	NOUN
fbem-29582	182	1	[	[	X
fbem-29582	182	2	j	j	X
fbem-29582	182	3	]	]	X
fbem-29582	182	4	.	.	PUNCT
fbem-29582	183	1	the	the	DET
fbem-29582	183	2	international	international	ADJ
fbem-29582	183	3	journal	journal	NOUN
fbem-29582	183	4	of	of	ADP
fbem-29582	183	5	accounting	accounting	NOUN
fbem-29582	183	6	,	,	PUNCT
fbem-29582	183	7	1999	1999	NUM
fbem-29582	183	8	,	,	PUNCT
fbem-29582	183	9	34(3	34(3	NUM
fbem-29582	183	10	):	):	PUNCT
fbem-29582	183	11	375	375	NUM
fbem-29582	183	12	-	-	SYM
fbem-29582	183	13	388	388	NUM
fbem-29582	183	14	.	.	PUNCT
fbem-29582	184	1	[	[	X
fbem-29582	184	2	8	8	NUM
fbem-29582	184	3	]	]	PUNCT
fbem-29582	184	4	choi	choi	PROPN
fbem-29582	184	5	j	j	PROPN
fbem-29582	184	6	h	h	PROPN
fbem-29582	184	7	,	,	PUNCT
fbem-29582	184	8	wong	wong	PROPN
fbem-29582	184	9	t	t	PROPN
fbem-29582	184	10	j.	j.	PROPN
fbem-29582	184	11	audit	audit	PROPN
fbem-29582	184	12	markets	market	NOUN
fbem-29582	184	13	and	and	CCONJ
fbem-29582	184	14	legal	legal	ADJ
fbem-29582	184	15	environments	environment	NOUN
fbem-29582	184	16	:	:	PUNCT
fbem-29582	184	17	an	an	DET
fbem-29582	184	18	international	international	ADJ
fbem-29582	184	19	investigation	investigation	NOUN
fbem-29582	185	1	[	[	X
fbem-29582	185	2	j	j	X
fbem-29582	185	3	]	]	X
fbem-29582	185	4	.	.	PUNCT
fbem-29582	186	1	available	available	ADJ
fbem-29582	186	2	at	at	ADP
fbem-29582	186	3	ssrn	ssrn	PROPN
fbem-29582	186	4	337840	337840	NUM
fbem-29582	186	5	,	,	PUNCT
fbem-29582	186	6	2002	2002	NUM
fbem-29582	186	7	.	.	PUNCT
fbem-29582	187	1	[	[	X
fbem-29582	187	2	9	9	NUM
fbem-29582	187	3	]	]	X
fbem-29582	187	4	liu	liu	PROPN
fbem-29582	187	5	xiaoxia	xiaoxia	PROPN
fbem-29582	187	6	,	,	PUNCT
fbem-29582	187	7	li	li	PROPN
fbem-29582	187	8	minghui	minghui	PROPN
fbem-29582	187	9	,	,	PUNCT
fbem-29582	187	10	sun	sun	PROPN
fbem-29582	187	11	lei	lei	PROPN
fbem-29582	187	12	.	.	PROPN
fbem-29582	187	13	negative	negative	ADJ
fbem-29582	187	14	media	medium	NOUN
fbem-29582	187	15	coverage	coverage	NOUN
fbem-29582	187	16	,	,	PUNCT
fbem-29582	187	17	audit	audit	NOUN
fbem-29582	187	18	pricing	pricing	NOUN
fbem-29582	187	19	and	and	CCONJ
fbem-29582	187	20	audit	audit	NOUN
fbem-29582	187	21	delay	delay	NOUN
fbem-29582	188	1	[	[	X
fbem-29582	188	2	j	j	X
fbem-29582	188	3	]	]	X
fbem-29582	188	4	.	.	PUNCT
fbem-29582	189	1	accounting	accounting	NOUN
fbem-29582	189	2	research	research	NOUN
fbem-29582	189	3	,	,	PUNCT
fbem-29582	189	4	2017	2017	NUM
fbem-29582	189	5	,	,	PUNCT
fbem-29582	189	6	(	(	PUNCT
fbem-29582	189	7	04):88	04):88	NUM
fbem-29582	189	8	-	-	SYM
fbem-29582	189	9	94	94	NUM
fbem-29582	189	10	+	+	NOUN
fbem-29582	189	11	96	96	NUM
fbem-29582	189	12	.	.	PUNCT
fbem-29582	190	1	[	[	X
fbem-29582	190	2	10	10	NUM
fbem-29582	190	3	]	]	X
fbem-29582	190	4	ren	ren	PROPN
fbem-29582	190	5	lili	lili	PROPN
fbem-29582	190	6	,	,	PUNCT
fbem-29582	190	7	zhang	zhang	PROPN
fbem-29582	190	8	ruijun	ruijun	PROPN
fbem-29582	190	9	.	.	PUNCT
fbem-29582	191	1	equity	equity	NOUN
fbem-29582	191	2	pledge	pledge	NOUN
fbem-29582	191	3	,	,	PUNCT
fbem-29582	191	4	audit	audit	NOUN
fbem-29582	191	5	delay	delay	NOUN
fbem-29582	191	6	and	and	CCONJ
fbem-29582	191	7	audit	audit	NOUN
fbem-29582	191	8	pricing	pricing	NOUN
fbem-29582	191	9	of	of	ADP
fbem-29582	191	10	controlling	control	VERB
fbem-29582	191	11	shareholders	shareholder	NOUN
fbem-29582	191	12	:	:	PUNCT
fbem-29582	191	13	based	base	VERB
fbem-29582	191	14	on	on	ADP
fbem-29582	191	15	the	the	DET
fbem-29582	191	16	data	datum	NOUN
fbem-29582	191	17	of	of	ADP
fbem-29582	191	18	shanghai	shanghai	PROPN
fbem-29582	191	19	and	and	CCONJ
fbem-29582	191	20	shenzhen	shenzhen	PROPN
fbem-29582	191	21	a	a	PROPN
fbem-29582	191	22	-	-	PUNCT
fbem-29582	191	23	share	share	NOUN
fbem-29582	191	24	markets	market	NOUN
fbem-29582	191	25	from	from	ADP
fbem-29582	191	26	2006	2006	NUM
fbem-29582	191	27	to	to	ADP
fbem-29582	191	28	2016	2016	NUM
fbem-29582	192	1	[	[	X
fbem-29582	192	2	j	j	X
fbem-29582	192	3	]	]	X
fbem-29582	192	4	.	.	PUNCT
fbem-29582	193	1	business	business	NOUN
fbem-29582	193	2	research	research	NOUN
fbem-29582	193	3	,	,	PUNCT
fbem-29582	193	4	2018	2018	NUM
fbem-29582	193	5	,	,	PUNCT
fbem-29582	193	6	(	(	PUNCT
fbem-29582	193	7	05):124	05):124	NUM
fbem-29582	193	8	-	-	SYM
fbem-29582	193	9	132	132	NUM
fbem-29582	193	10	.	.	PUNCT
fbem-29582	194	1	[	[	X
fbem-29582	194	2	11	11	NUM
fbem-29582	194	3	]	]	X
fbem-29582	194	4	li	li	PROPN
fbem-29582	194	5	zijia	zijia	PROPN
fbem-29582	194	6	.	.	PUNCT
fbem-29582	195	1	study	study	VERB
fbem-29582	195	2	on	on	ADP
fbem-29582	195	3	the	the	DET
fbem-29582	195	4	impact	impact	NOUN
fbem-29582	195	5	of	of	ADP
fbem-29582	195	6	audit	audit	NOUN
fbem-29582	195	7	report	report	NOUN
fbem-29582	195	8	reform	reform	NOUN
fbem-29582	195	9	on	on	ADP
fbem-29582	195	10	audit	audit	NOUN
fbem-29582	195	11	delay	delay	NOUN
fbem-29582	196	1	[	[	X
fbem-29582	196	2	d	d	X
fbem-29582	196	3	]	]	X
fbem-29582	196	4	.	.	PUNCT
fbem-29582	197	1	southeast	southeast	PROPN
fbem-29582	197	2	university	university	PROPN
fbem-29582	197	3	,	,	PUNCT
fbem-29582	197	4	2020	2020	NUM
fbem-29582	197	5	.	.	PUNCT
fbem-29582	198	1	[	[	X
fbem-29582	198	2	12	12	NUM
fbem-29582	198	3	]	]	X
fbem-29582	198	4	tu	tu	PROPN
fbem-29582	198	5	jianming	jianming	PROPN
fbem-29582	198	6	,	,	PUNCT
fbem-29582	198	7	liu	liu	PROPN
fbem-29582	198	8	huizhong	huizhong	PROPN
fbem-29582	198	9	,	,	PUNCT
fbem-29582	198	10	li	li	PROPN
fbem-29582	198	11	wan	wan	PROPN
fbem-29582	198	12	,	,	PUNCT
fbem-29582	198	13	et	et	PROPN
fbem-29582	198	14	al	al	PROPN
fbem-29582	198	15	.	.	PUNCT
fbem-29582	199	1	chinese	chinese	ADJ
fbem-29582	199	2	experience	experience	NOUN
fbem-29582	199	3	of	of	ADP
fbem-29582	199	4	audit	audit	NOUN
fbem-29582	199	5	report	report	NOUN
fbem-29582	199	6	reform	reform	NOUN
fbem-29582	199	7	:	:	PUNCT
fbem-29582	199	8	from	from	ADP
fbem-29582	199	9	the	the	DET
fbem-29582	199	10	perspective	perspective	NOUN
fbem-29582	199	11	of	of	ADP
fbem-29582	199	12	audit	audit	NOUN
fbem-29582	199	13	delay	delay	NOUN
fbem-29582	200	1	[	[	X
fbem-29582	200	2	j	j	X
fbem-29582	200	3	]	]	X
fbem-29582	200	4	.	.	PUNCT
fbem-29582	201	1	journal	journal	PROPN
fbem-29582	201	2	of	of	ADP
fbem-29582	201	3	central	central	PROPN
fbem-29582	201	4	university	university	PROPN
fbem-29582	201	5	of	of	ADP
fbem-29582	201	6	finance	finance	NOUN
fbem-29582	201	7	and	and	CCONJ
fbem-29582	201	8	economics	economic	NOUN
fbem-29582	201	9	,	,	PUNCT
fbem-29582	201	10	2023	2023	NUM
fbem-29582	201	11	,	,	PUNCT
fbem-29582	201	12	(	(	PUNCT
fbem-29582	201	13	03):80	03):80	NUM
fbem-29582	201	14	-	-	SYM
fbem-29582	201	15	94	94	NUM
fbem-29582	201	16	.	.	PUNCT
fbem-29582	202	1	[	[	X
fbem-29582	202	2	13	13	NUM
fbem-29582	202	3	]	]	X
fbem-29582	202	4	meng	meng	PROPN
fbem-29582	202	5	hui	hui	PROPN
fbem-29582	202	6	,	,	PUNCT
fbem-29582	202	7	xu	xu	PROPN
fbem-29582	202	8	huiyuan	huiyuan	PROPN
fbem-29582	202	9	.	.	PUNCT
fbem-29582	203	1	audit	audit	PROPN
fbem-29582	203	2	quality	quality	NOUN
fbem-29582	203	3	,	,	PUNCT
fbem-29582	203	4	key	key	ADJ
fbem-29582	203	5	audit	audit	NOUN
fbem-29582	203	6	matters	matter	NOUN
fbem-29582	203	7	and	and	CCONJ
fbem-29582	203	8	overinvestment	overinvestment	ADJ
fbem-29582	204	1	[	[	X
fbem-29582	204	2	j	j	X
fbem-29582	204	3	]	]	X
fbem-29582	204	4	.	.	PUNCT
fbem-29582	205	1	science	science	NOUN
fbem-29582	205	2	and	and	CCONJ
fbem-29582	205	3	technology	technology	NOUN
fbem-29582	205	4	entrepreneurship	entrepreneurship	NOUN
fbem-29582	205	5	monthly	monthly	ADV
fbem-29582	205	6	,	,	PUNCT
fbem-29582	205	7	2022	2022	NUM
fbem-29582	205	8	,	,	PUNCT
fbem-29582	205	9	35(08):85	35(08):85	NUM
fbem-29582	205	10	-	-	SYM
fbem-29582	205	11	89	89	NUM
fbem-29582	205	12	.	.	PUNCT
fbem-29582	206	1	[	[	X
fbem-29582	206	2	14	14	NUM
fbem-29582	206	3	]	]	X
fbem-29582	206	4	huang	huang	PROPN
fbem-29582	206	5	lidan	lidan	PROPN
fbem-29582	206	6	.	.	PUNCT
fbem-29582	207	1	analysis	analysis	NOUN
fbem-29582	207	2	of	of	ADP
fbem-29582	207	3	influencing	influence	VERB
fbem-29582	207	4	factors	factor	NOUN
fbem-29582	207	5	of	of	ADP
fbem-29582	207	6	audit	audit	NOUN
fbem-29582	207	7	delay	delay	NOUN
fbem-29582	208	1	[	[	X
fbem-29582	208	2	j	j	X
fbem-29582	208	3	]	]	X
fbem-29582	208	4	.	.	PUNCT
fbem-29582	209	1	enterprise	enterprise	NOUN
fbem-29582	209	2	reform	reform	NOUN
fbem-29582	209	3	and	and	CCONJ
fbem-29582	209	4	management	management	NOUN
fbem-29582	209	5	,	,	PUNCT
fbem-29582	209	6	2018	2018	NUM
fbem-29582	209	7	,	,	PUNCT
fbem-29582	209	8	(	(	PUNCT
fbem-29582	209	9	10):132	10):132	NUM
fbem-29582	209	10	-	-	SYM
fbem-29582	209	11	133	133	NUM
fbem-29582	209	12	.	.	PUNCT