id	sid	tid	token	lemma	pos
fbem-3688	1	1	frontiers	frontier	NOUN
fbem-3688	1	2	in	in	ADP
fbem-3688	1	3	business	business	NOUN
fbem-3688	1	4	,	,	PUNCT
fbem-3688	1	5	economics	economic	NOUN
fbem-3688	1	6	and	and	CCONJ
fbem-3688	1	7	management	management	NOUN
fbem-3688	1	8	issn	issn	PROPN
fbem-3688	1	9	:	:	PUNCT
fbem-3688	1	10	2766	2766	NUM
fbem-3688	1	11	-	-	PUNCT
fbem-3688	1	12	824x	824x	NUM
fbem-3688	1	13	|	|	ADJ
fbem-3688	1	14	vol	vol	NOUN
fbem-3688	1	15	.	.	PUNCT
fbem-3688	2	1	7	7	NUM
fbem-3688	2	2	,	,	PUNCT
fbem-3688	2	3	no	no	INTJ
fbem-3688	2	4	.	.	NOUN
fbem-3688	2	5	1	1	NUM
fbem-3688	2	6	,	,	PUNCT
fbem-3688	2	7	2023	2023	NUM
fbem-3688	2	8	17	17	NUM
fbem-3688	3	1	the	the	DET
fbem-3688	3	2	effect	effect	NOUN
fbem-3688	3	3	of	of	ADP
fbem-3688	3	4	the	the	DET
fbem-3688	3	5	independence	independence	NOUN
fbem-3688	3	6	,	,	PUNCT
fbem-3688	3	7	expertise	expertise	NOUN
fbem-3688	3	8	and	and	CCONJ
fbem-3688	3	9	activity	activity	NOUN
fbem-3688	3	10	of	of	ADP
fbem-3688	3	11	the	the	DET
fbem-3688	3	12	audit	audit	NOUN
fbem-3688	3	13	committee	committee	NOUN
fbem-3688	3	14	on	on	ADP
fbem-3688	3	15	the	the	DET
fbem-3688	3	16	quality	quality	NOUN
fbem-3688	3	17	of	of	ADP
fbem-3688	3	18	the	the	DET
fbem-3688	3	19	financial	financial	ADJ
fbem-3688	3	20	reporting	reporting	NOUN
fbem-3688	3	21	process	process	NOUN
fbem-3688	3	22	huiyi	huiyi	PROPN
fbem-3688	3	23	leng	leng	PROPN
fbem-3688	3	24	business	business	PROPN
fbem-3688	3	25	school	school	PROPN
fbem-3688	3	26	,	,	PUNCT
fbem-3688	3	27	durham	durham	PROPN
fbem-3688	3	28	university	university	PROPN
fbem-3688	3	29	,	,	PUNCT
fbem-3688	3	30	durham	durham	PROPN
fbem-3688	3	31	dh1	dh1	PROPN
fbem-3688	3	32	3	3	NUM
fbem-3688	3	33	lb	lb	NOUN
fbem-3688	3	34	,	,	PUNCT
fbem-3688	3	35	uk	uk	PROPN
fbem-3688	3	36	abstract	abstract	NOUN
fbem-3688	4	1	:	:	PUNCT
fbem-3688	4	2	this	this	DET
fbem-3688	4	3	paper	paper	NOUN
fbem-3688	4	4	critically	critically	ADV
fbem-3688	4	5	assesses	assess	VERB
fbem-3688	4	6	the	the	DET
fbem-3688	4	7	importance	importance	NOUN
fbem-3688	4	8	and	and	CCONJ
fbem-3688	4	9	impact	impact	NOUN
fbem-3688	4	10	of	of	ADP
fbem-3688	4	11	3	3	NUM
fbem-3688	4	12	main	main	ADJ
fbem-3688	4	13	characteristics	characteristic	NOUN
fbem-3688	4	14	of	of	ADP
fbem-3688	4	15	audit	audit	NOUN
fbem-3688	4	16	committee	committee	NOUN
fbem-3688	4	17	independence	independence	NOUN
fbem-3688	4	18	,	,	PUNCT
fbem-3688	4	19	expertise	expertise	NOUN
fbem-3688	4	20	and	and	CCONJ
fbem-3688	4	21	activity	activity	NOUN
fbem-3688	4	22	on	on	ADP
fbem-3688	4	23	the	the	DET
fbem-3688	4	24	overall	overall	ADJ
fbem-3688	4	25	effectiveness	effectiveness	NOUN
fbem-3688	4	26	of	of	ADP
fbem-3688	4	27	audit	audit	NOUN
fbem-3688	4	28	committees	committee	NOUN
fbem-3688	4	29	and	and	CCONJ
fbem-3688	4	30	the	the	DET
fbem-3688	4	31	quality	quality	NOUN
fbem-3688	4	32	of	of	ADP
fbem-3688	4	33	the	the	DET
fbem-3688	4	34	financial	financial	ADJ
fbem-3688	4	35	reporting	reporting	NOUN
fbem-3688	4	36	process	process	NOUN
fbem-3688	4	37	,	,	PUNCT
fbem-3688	4	38	based	base	VERB
fbem-3688	4	39	on	on	ADP
fbem-3688	4	40	corporate	corporate	ADJ
fbem-3688	4	41	governance	governance	NOUN
fbem-3688	4	42	and	and	CCONJ
fbem-3688	4	43	regulatory	regulatory	ADJ
fbem-3688	4	44	debates	debate	NOUN
fbem-3688	4	45	and	and	CCONJ
fbem-3688	4	46	relevant	relevant	ADJ
fbem-3688	4	47	research	research	NOUN
fbem-3688	4	48	evidence	evidence	NOUN
fbem-3688	4	49	,	,	PUNCT
fbem-3688	4	50	combined	combine	VERB
fbem-3688	4	51	with	with	ADP
fbem-3688	4	52	statistics	statistic	NOUN
fbem-3688	4	53	and	and	CCONJ
fbem-3688	4	54	analysis	analysis	NOUN
fbem-3688	4	55	of	of	ADP
fbem-3688	4	56	data	datum	NOUN
fbem-3688	4	57	relating	relate	VERB
fbem-3688	4	58	to	to	ADP
fbem-3688	4	59	these	these	DET
fbem-3688	4	60	characteristics	characteristic	NOUN
fbem-3688	4	61	of	of	ADP
fbem-3688	4	62	audit	audit	NOUN
fbem-3688	4	63	committees	committee	NOUN
fbem-3688	4	64	of	of	ADP
fbem-3688	4	65	significant	significant	ADJ
fbem-3688	4	66	international	international	ADJ
fbem-3688	4	67	companies	company	NOUN
fbem-3688	4	68	.	.	PUNCT
fbem-3688	5	1	the	the	DET
fbem-3688	5	2	results	result	NOUN
fbem-3688	5	3	found	find	VERB
fbem-3688	5	4	that	that	SCONJ
fbem-3688	5	5	audit	audit	NOUN
fbem-3688	5	6	committee	committee	NOUN
fbem-3688	5	7	independence	independence	NOUN
fbem-3688	5	8	plays	play	VERB
fbem-3688	5	9	an	an	DET
fbem-3688	5	10	important	important	ADJ
fbem-3688	5	11	,	,	PUNCT
fbem-3688	5	12	but	but	CCONJ
fbem-3688	5	13	questionable	questionable	ADJ
fbem-3688	5	14	,	,	PUNCT
fbem-3688	5	15	role	role	NOUN
fbem-3688	5	16	in	in	ADP
fbem-3688	5	17	the	the	DET
fbem-3688	5	18	monitoring	monitoring	NOUN
fbem-3688	5	19	of	of	ADP
fbem-3688	5	20	financial	financial	ADJ
fbem-3688	5	21	information	information	NOUN
fbem-3688	5	22	,	,	PUNCT
fbem-3688	5	23	disclosure	disclosure	NOUN
fbem-3688	5	24	of	of	ADP
fbem-3688	5	25	internal	internal	ADJ
fbem-3688	5	26	controls	control	NOUN
fbem-3688	5	27	and	and	CCONJ
fbem-3688	5	28	the	the	DET
fbem-3688	5	29	company	company	NOUN
fbem-3688	5	30	's	's	PART
fbem-3688	5	31	financial	financial	ADJ
fbem-3688	5	32	reporting	reporting	NOUN
fbem-3688	5	33	process	process	NOUN
fbem-3688	5	34	.	.	PUNCT
fbem-3688	6	1	secondly	secondly	ADV
fbem-3688	6	2	,	,	PUNCT
fbem-3688	6	3	the	the	DET
fbem-3688	6	4	expertise	expertise	NOUN
fbem-3688	6	5	of	of	ADP
fbem-3688	6	6	audit	audit	NOUN
fbem-3688	6	7	committee	committee	NOUN
fbem-3688	6	8	professionals	professional	NOUN
fbem-3688	6	9	can	can	AUX
fbem-3688	6	10	enhance	enhance	VERB
fbem-3688	6	11	the	the	DET
fbem-3688	6	12	quality	quality	NOUN
fbem-3688	6	13	of	of	ADP
fbem-3688	6	14	financial	financial	ADJ
fbem-3688	6	15	reporting	reporting	NOUN
fbem-3688	6	16	.	.	PUNCT
fbem-3688	7	1	finally	finally	ADV
fbem-3688	7	2	,	,	PUNCT
fbem-3688	7	3	a	a	DET
fbem-3688	7	4	diligent	diligent	ADJ
fbem-3688	7	5	audit	audit	NOUN
fbem-3688	7	6	committee	committee	NOUN
fbem-3688	7	7	can	can	AUX
fbem-3688	7	8	,	,	PUNCT
fbem-3688	7	9	to	to	ADP
fbem-3688	7	10	some	some	DET
fbem-3688	7	11	extent	extent	NOUN
fbem-3688	7	12	,	,	PUNCT
fbem-3688	7	13	improve	improve	VERB
fbem-3688	7	14	the	the	DET
fbem-3688	7	15	level	level	NOUN
fbem-3688	7	16	of	of	ADP
fbem-3688	7	17	oversight	oversight	NOUN
fbem-3688	7	18	of	of	ADP
fbem-3688	7	19	the	the	DET
fbem-3688	7	20	financial	financial	ADJ
fbem-3688	7	21	reporting	reporting	NOUN
fbem-3688	7	22	process	process	NOUN
fbem-3688	7	23	of	of	ADP
fbem-3688	7	24	the	the	DET
fbem-3688	7	25	activity	activity	NOUN
fbem-3688	7	26	.	.	PUNCT
fbem-3688	8	1	keywords	keyword	NOUN
fbem-3688	8	2	:	:	PUNCT
fbem-3688	8	3	corporate	corporate	ADJ
fbem-3688	8	4	governance	governance	NOUN
fbem-3688	8	5	,	,	PUNCT
fbem-3688	8	6	audit	audit	NOUN
fbem-3688	8	7	committee	committee	NOUN
fbem-3688	8	8	characteristics	characteristic	NOUN
fbem-3688	8	9	,	,	PUNCT
fbem-3688	8	10	financial	financial	ADJ
fbem-3688	8	11	reporting	reporting	NOUN
fbem-3688	8	12	process	process	NOUN
fbem-3688	8	13	quality	quality	NOUN
fbem-3688	8	14	.	.	PUNCT
fbem-3688	9	1	1	1	X
fbem-3688	9	2	.	.	X
fbem-3688	9	3	introduction	introduction	NOUN
fbem-3688	9	4	as	as	ADP
fbem-3688	9	5	corporate	corporate	ADJ
fbem-3688	9	6	governance	governance	NOUN
fbem-3688	9	7	issues	issue	NOUN
fbem-3688	9	8	advance	advance	VERB
fbem-3688	9	9	and	and	CCONJ
fbem-3688	9	10	develop	develop	VERB
fbem-3688	9	11	,	,	PUNCT
fbem-3688	9	12	the	the	DET
fbem-3688	9	13	regulatory	regulatory	ADJ
fbem-3688	9	14	organizations	organization	NOUN
fbem-3688	9	15	that	that	PRON
fbem-3688	9	16	surround	surround	VERB
fbem-3688	9	17	corporate	corporate	ADJ
fbem-3688	9	18	activities	activity	NOUN
fbem-3688	9	19	are	be	AUX
fbem-3688	9	20	a	a	DET
fbem-3688	9	21	necessary	necessary	ADJ
fbem-3688	9	22	outcome	outcome	NOUN
fbem-3688	9	23	of	of	ADP
fbem-3688	9	24	the	the	DET
fbem-3688	9	25	separation	separation	NOUN
fbem-3688	9	26	of	of	ADP
fbem-3688	9	27	ownership	ownership	NOUN
fbem-3688	9	28	and	and	CCONJ
fbem-3688	9	29	control	control	NOUN
fbem-3688	9	30	,	,	PUNCT
fbem-3688	9	31	as	as	ADV
fbem-3688	9	32	well	well	ADV
fbem-3688	9	33	as	as	ADP
fbem-3688	9	34	the	the	DET
fbem-3688	9	35	associated	associated	ADJ
fbem-3688	9	36	accountability	accountability	NOUN
fbem-3688	9	37	difficulties	difficulty	NOUN
fbem-3688	9	38	.	.	PUNCT
fbem-3688	10	1	audit	audit	NOUN
fbem-3688	10	2	functions	function	NOUN
fbem-3688	10	3	have	have	AUX
fbem-3688	10	4	been	be	AUX
fbem-3688	10	5	developed	develop	VERB
fbem-3688	10	6	as	as	ADP
fbem-3688	10	7	a	a	DET
fbem-3688	10	8	means	means	NOUN
fbem-3688	10	9	of	of	ADP
fbem-3688	10	10	assuring	assure	VERB
fbem-3688	10	11	effective	effective	ADJ
fbem-3688	10	12	management	management	NOUN
fbem-3688	10	13	within	within	ADP
fbem-3688	10	14	this	this	DET
fbem-3688	10	15	framework	framework	NOUN
fbem-3688	10	16	(	(	PUNCT
fbem-3688	10	17	spira	spira	PROPN
fbem-3688	10	18	,	,	PUNCT
fbem-3688	10	19	1999	1999	NUM
fbem-3688	10	20	)	)	PUNCT
fbem-3688	10	21	.	.	PUNCT
fbem-3688	11	1	for	for	ADP
fbem-3688	11	2	a	a	DET
fbem-3688	11	3	long	long	ADJ
fbem-3688	11	4	time	time	NOUN
fbem-3688	11	5	,	,	PUNCT
fbem-3688	11	6	the	the	DET
fbem-3688	11	7	audit	audit	NOUN
fbem-3688	11	8	committee	committee	NOUN
fbem-3688	11	9	has	have	AUX
fbem-3688	11	10	been	be	AUX
fbem-3688	11	11	regarded	regard	VERB
fbem-3688	11	12	as	as	ADP
fbem-3688	11	13	the	the	DET
fbem-3688	11	14	sub	sub	NOUN
fbem-3688	11	15	-	-	NOUN
fbem-3688	11	16	committee	committee	NOUN
fbem-3688	11	17	of	of	ADP
fbem-3688	11	18	the	the	DET
fbem-3688	11	19	board	board	NOUN
fbem-3688	11	20	of	of	ADP
fbem-3688	11	21	directors	director	NOUN
fbem-3688	11	22	(	(	PUNCT
fbem-3688	11	23	burke	burke	NOUN
fbem-3688	11	24	and	and	CCONJ
fbem-3688	11	25	guy	guy	NOUN
fbem-3688	11	26	,	,	PUNCT
fbem-3688	11	27	2001	2001	NUM
fbem-3688	11	28	)	)	PUNCT
fbem-3688	11	29	,	,	PUNCT
fbem-3688	11	30	responsible	responsible	ADJ
fbem-3688	11	31	for	for	ADP
fbem-3688	11	32	monitoring	monitor	VERB
fbem-3688	11	33	the	the	DET
fbem-3688	11	34	integrity	integrity	NOUN
fbem-3688	11	35	of	of	ADP
fbem-3688	11	36	the	the	DET
fbem-3688	11	37	financial	financial	ADJ
fbem-3688	11	38	reporting	reporting	NOUN
fbem-3688	11	39	process	process	NOUN
fbem-3688	11	40	,	,	PUNCT
fbem-3688	11	41	and	and	CCONJ
fbem-3688	11	42	providing	provide	VERB
fbem-3688	11	43	a	a	DET
fbem-3688	11	44	formal	formal	ADJ
fbem-3688	11	45	channel	channel	NOUN
fbem-3688	11	46	of	of	ADP
fbem-3688	11	47	communication	communication	NOUN
fbem-3688	11	48	between	between	ADP
fbem-3688	11	49	the	the	DET
fbem-3688	11	50	internal	internal	ADJ
fbem-3688	11	51	control	control	NOUN
fbem-3688	11	52	system	system	NOUN
fbem-3688	11	53	,	,	PUNCT
fbem-3688	11	54	the	the	DET
fbem-3688	11	55	external	external	ADJ
fbem-3688	11	56	auditors	auditor	NOUN
fbem-3688	11	57	and	and	CCONJ
fbem-3688	11	58	the	the	DET
fbem-3688	11	59	board	board	NOUN
fbem-3688	11	60	of	of	ADP
fbem-3688	11	61	directors	director	NOUN
fbem-3688	11	62	(	(	PUNCT
fbem-3688	11	63	bradbury	bradbury	PROPN
fbem-3688	11	64	,	,	PUNCT
fbem-3688	11	65	2006	2006	NUM
fbem-3688	11	66	)	)	PUNCT
fbem-3688	11	67	,	,	PUNCT
fbem-3688	11	68	their	their	PRON
fbem-3688	11	69	main	main	ADJ
fbem-3688	11	70	task	task	NOUN
fbem-3688	11	71	is	be	AUX
fbem-3688	11	72	to	to	PART
fbem-3688	11	73	strengthen	strengthen	VERB
fbem-3688	11	74	the	the	DET
fbem-3688	11	75	reliability	reliability	NOUN
fbem-3688	11	76	of	of	ADP
fbem-3688	11	77	audited	audit	VERB
fbem-3688	11	78	financial	financial	ADJ
fbem-3688	11	79	statements	statement	NOUN
fbem-3688	11	80	and	and	CCONJ
fbem-3688	11	81	to	to	PART
fbem-3688	11	82	oversee	oversee	VERB
fbem-3688	11	83	the	the	DET
fbem-3688	11	84	objectivity	objectivity	NOUN
fbem-3688	11	85	and	and	CCONJ
fbem-3688	11	86	independence	independence	NOUN
fbem-3688	11	87	of	of	ADP
fbem-3688	11	88	external	external	ADJ
fbem-3688	11	89	auditing	auditing	NOUN
fbem-3688	11	90	(	(	PUNCT
fbem-3688	11	91	collier	collier	NOUN
fbem-3688	11	92	and	and	CCONJ
fbem-3688	11	93	gregory	gregory	PROPN
fbem-3688	11	94	,	,	PUNCT
fbem-3688	11	95	1996	1996	NUM
fbem-3688	11	96	;	;	PUNCT
fbem-3688	11	97	pomeroy	pomeroy	NOUN
fbem-3688	11	98	and	and	CCONJ
fbem-3688	11	99	thornton	thornton	PROPN
fbem-3688	11	100	,	,	PUNCT
fbem-3688	11	101	2008	2008	NUM
fbem-3688	11	102	)	)	PUNCT
fbem-3688	11	103	to	to	PART
fbem-3688	11	104	pledge	pledge	VERB
fbem-3688	11	105	that	that	SCONJ
fbem-3688	11	106	the	the	DET
fbem-3688	11	107	benefit	benefit	NOUN
fbem-3688	11	108	of	of	ADP
fbem-3688	11	109	shareholders	shareholder	NOUN
fbem-3688	11	110	is	be	AUX
fbem-3688	11	111	properly	properly	ADV
fbem-3688	11	112	protected	protect	VERB
fbem-3688	11	113	about	about	ADP
fbem-3688	11	114	internal	internal	ADJ
fbem-3688	11	115	control	control	NOUN
fbem-3688	11	116	and	and	CCONJ
fbem-3688	11	117	financial	financial	ADJ
fbem-3688	11	118	reporting	reporting	NOUN
fbem-3688	11	119	(	(	PUNCT
fbem-3688	11	120	smith	smith	PROPN
fbem-3688	11	121	report	report	PROPN
fbem-3688	11	122	,	,	PUNCT
fbem-3688	11	123	2003	2003	NUM
fbem-3688	11	124	:	:	PUNCT
fbem-3688	12	1	p	p	X
fbem-3688	12	2	3	3	NUM
fbem-3688	12	3	)	)	PUNCT
fbem-3688	12	4	.	.	PUNCT
fbem-3688	13	1	the	the	DET
fbem-3688	13	2	audit	audit	NOUN
fbem-3688	13	3	committee	committee	NOUN
fbem-3688	13	4	has	have	VERB
fbem-3688	13	5	several	several	ADJ
fbem-3688	13	6	characteristics	characteristic	NOUN
fbem-3688	13	7	,	,	PUNCT
fbem-3688	13	8	including	include	VERB
fbem-3688	13	9	independence	independence	NOUN
fbem-3688	13	10	,	,	PUNCT
fbem-3688	13	11	expertise	expertise	NOUN
fbem-3688	13	12	,	,	PUNCT
fbem-3688	13	13	and	and	CCONJ
fbem-3688	13	14	activity	activity	NOUN
fbem-3688	13	15	,	,	PUNCT
fbem-3688	13	16	which	which	PRON
fbem-3688	13	17	influence	influence	VERB
fbem-3688	13	18	its	its	PRON
fbem-3688	13	19	role	role	NOUN
fbem-3688	13	20	to	to	ADP
fbem-3688	13	21	a	a	DET
fbem-3688	13	22	certain	certain	ADJ
fbem-3688	13	23	extent	extent	NOUN
fbem-3688	13	24	.	.	PUNCT
fbem-3688	14	1	in	in	ADP
fbem-3688	14	2	this	this	DET
fbem-3688	14	3	essay	essay	NOUN
fbem-3688	14	4	,	,	PUNCT
fbem-3688	14	5	these	these	DET
fbem-3688	14	6	three	three	NUM
fbem-3688	14	7	key	key	ADJ
fbem-3688	14	8	characteristics	characteristic	NOUN
fbem-3688	14	9	will	will	AUX
fbem-3688	14	10	be	be	AUX
fbem-3688	14	11	evaluated	evaluate	VERB
fbem-3688	14	12	by	by	ADP
fbem-3688	14	13	analysing	analyse	VERB
fbem-3688	14	14	their	their	PRON
fbem-3688	14	15	importance	importance	NOUN
fbem-3688	14	16	and	and	CCONJ
fbem-3688	14	17	impact	impact	NOUN
fbem-3688	14	18	on	on	ADP
fbem-3688	14	19	the	the	DET
fbem-3688	14	20	overall	overall	ADJ
fbem-3688	14	21	effectiveness	effectiveness	NOUN
fbem-3688	14	22	of	of	ADP
fbem-3688	14	23	the	the	DET
fbem-3688	14	24	audit	audit	NOUN
fbem-3688	14	25	committee	committee	NOUN
fbem-3688	14	26	and	and	CCONJ
fbem-3688	14	27	the	the	DET
fbem-3688	14	28	quality	quality	NOUN
fbem-3688	14	29	of	of	ADP
fbem-3688	14	30	the	the	DET
fbem-3688	14	31	financial	financial	ADJ
fbem-3688	14	32	reporting	reporting	NOUN
fbem-3688	14	33	process	process	NOUN
fbem-3688	14	34	.	.	PUNCT
fbem-3688	15	1	firstly	firstly	ADV
fbem-3688	15	2	,	,	PUNCT
fbem-3688	15	3	authoritative	authoritative	ADJ
fbem-3688	15	4	recommendations	recommendation	NOUN
fbem-3688	15	5	will	will	AUX
fbem-3688	15	6	be	be	AUX
fbem-3688	15	7	cited	cite	VERB
fbem-3688	15	8	to	to	PART
fbem-3688	15	9	determine	determine	VERB
fbem-3688	15	10	the	the	DET
fbem-3688	15	11	importance	importance	NOUN
fbem-3688	15	12	of	of	ADP
fbem-3688	15	13	these	these	DET
fbem-3688	15	14	characteristics	characteristic	NOUN
fbem-3688	15	15	.	.	PUNCT
fbem-3688	16	1	secondly	secondly	ADV
fbem-3688	16	2	,	,	PUNCT
fbem-3688	16	3	this	this	DET
fbem-3688	16	4	study	study	NOUN
fbem-3688	16	5	will	will	AUX
fbem-3688	16	6	combine	combine	VERB
fbem-3688	16	7	the	the	DET
fbem-3688	16	8	statistics	statistic	NOUN
fbem-3688	16	9	and	and	CCONJ
fbem-3688	16	10	analysis	analysis	NOUN
fbem-3688	16	11	of	of	ADP
fbem-3688	16	12	data	datum	NOUN
fbem-3688	16	13	connected	connect	VERB
fbem-3688	16	14	to	to	ADP
fbem-3688	16	15	these	these	DET
fbem-3688	16	16	features	feature	NOUN
fbem-3688	16	17	of	of	ADP
fbem-3688	16	18	the	the	DET
fbem-3688	16	19	audit	audit	NOUN
fbem-3688	16	20	committee	committee	NOUN
fbem-3688	16	21	of	of	ADP
fbem-3688	16	22	significant	significant	ADJ
fbem-3688	16	23	international	international	ADJ
fbem-3688	16	24	firms	firm	NOUN
fbem-3688	16	25	,	,	PUNCT
fbem-3688	16	26	based	base	VERB
fbem-3688	16	27	on	on	ADP
fbem-3688	16	28	current	current	ADJ
fbem-3688	16	29	literature	literature	NOUN
fbem-3688	16	30	and	and	CCONJ
fbem-3688	16	31	research	research	NOUN
fbem-3688	16	32	conclusions	conclusion	NOUN
fbem-3688	16	33	,	,	PUNCT
fbem-3688	16	34	and	and	CCONJ
fbem-3688	16	35	discuss	discuss	VERB
fbem-3688	16	36	the	the	DET
fbem-3688	16	37	impact	impact	NOUN
fbem-3688	16	38	of	of	ADP
fbem-3688	16	39	these	these	DET
fbem-3688	16	40	attributes	attribute	NOUN
fbem-3688	16	41	on	on	ADP
fbem-3688	16	42	the	the	DET
fbem-3688	16	43	audit	audit	NOUN
fbem-3688	16	44	committee	committee	NOUN
fbem-3688	16	45	's	's	PART
fbem-3688	16	46	overall	overall	ADJ
fbem-3688	16	47	performance	performance	NOUN
fbem-3688	16	48	,	,	PUNCT
fbem-3688	16	49	with	with	ADP
fbem-3688	16	50	a	a	DET
fbem-3688	16	51	focus	focus	NOUN
fbem-3688	16	52	on	on	ADP
fbem-3688	16	53	the	the	DET
fbem-3688	16	54	successful	successful	ADJ
fbem-3688	16	55	monitoring	monitoring	NOUN
fbem-3688	16	56	of	of	ADP
fbem-3688	16	57	the	the	DET
fbem-3688	16	58	company	company	NOUN
fbem-3688	16	59	's	's	PART
fbem-3688	16	60	internal	internal	ADJ
fbem-3688	16	61	control	control	NOUN
fbem-3688	16	62	and	and	CCONJ
fbem-3688	16	63	the	the	DET
fbem-3688	16	64	influence	influence	NOUN
fbem-3688	16	65	on	on	ADP
fbem-3688	16	66	the	the	DET
fbem-3688	16	67	financial	financial	ADJ
fbem-3688	16	68	reporting	reporting	NOUN
fbem-3688	16	69	process	process	NOUN
fbem-3688	16	70	's	's	PART
fbem-3688	16	71	timeliness	timeliness	NOUN
fbem-3688	16	72	and	and	CCONJ
fbem-3688	16	73	quality	quality	NOUN
fbem-3688	16	74	.	.	PUNCT
fbem-3688	17	1	2	2	X
fbem-3688	17	2	.	.	X
fbem-3688	17	3	the	the	DET
fbem-3688	17	4	main	main	ADJ
fbem-3688	17	5	characteristics	characteristic	NOUN
fbem-3688	17	6	of	of	ADP
fbem-3688	17	7	the	the	DET
fbem-3688	17	8	audit	audit	NOUN
fbem-3688	17	9	committee	committee	NOUN
fbem-3688	17	10	2.1	2.1	NUM
fbem-3688	17	11	.	.	PUNCT
fbem-3688	18	1	the	the	DET
fbem-3688	18	2	value	value	NOUN
fbem-3688	18	3	of	of	ADP
fbem-3688	18	4	audit	audit	NOUN
fbem-3688	18	5	committee	committee	NOUN
fbem-3688	18	6	independence	independence	NOUN
fbem-3688	18	7	the	the	DET
fbem-3688	18	8	independence	independence	NOUN
fbem-3688	18	9	of	of	ADP
fbem-3688	18	10	the	the	DET
fbem-3688	18	11	audit	audit	NOUN
fbem-3688	18	12	committee	committee	NOUN
fbem-3688	18	13	is	be	AUX
fbem-3688	18	14	regarded	regard	VERB
fbem-3688	18	15	as	as	ADP
fbem-3688	18	16	a	a	DET
fbem-3688	18	17	prerequisite	prerequisite	NOUN
fbem-3688	18	18	for	for	ADP
fbem-3688	18	19	the	the	DET
fbem-3688	18	20	effectiveness	effectiveness	NOUN
fbem-3688	18	21	of	of	ADP
fbem-3688	18	22	its	its	PRON
fbem-3688	18	23	work	work	NOUN
fbem-3688	18	24	(	(	PUNCT
fbem-3688	18	25	abbott	abbott	PROPN
fbem-3688	18	26	et	et	PROPN
fbem-3688	18	27	al	al	PROPN
fbem-3688	18	28	.	.	PROPN
fbem-3688	18	29	,	,	PUNCT
fbem-3688	18	30	2000	2000	NUM
fbem-3688	18	31	)	)	PUNCT
fbem-3688	18	32	and	and	CCONJ
fbem-3688	18	33	it	it	PRON
fbem-3688	18	34	is	be	AUX
fbem-3688	18	35	critical	critical	ADJ
fbem-3688	18	36	to	to	ADP
fbem-3688	18	37	the	the	DET
fbem-3688	18	38	financial	financial	ADJ
fbem-3688	18	39	information	information	NOUN
fbem-3688	18	40	monitoring	monitoring	NOUN
fbem-3688	18	41	,	,	PUNCT
fbem-3688	18	42	internal	internal	ADJ
fbem-3688	18	43	control	control	NOUN
fbem-3688	18	44	disclosure	disclosure	NOUN
fbem-3688	18	45	,	,	PUNCT
fbem-3688	18	46	and	and	CCONJ
fbem-3688	18	47	corporate	corporate	ADJ
fbem-3688	18	48	financial	financial	ADJ
fbem-3688	18	49	reporting	reporting	NOUN
fbem-3688	18	50	processes	process	NOUN
fbem-3688	18	51	.	.	PUNCT
fbem-3688	19	1	for	for	ADP
fbem-3688	19	2	starters	starter	NOUN
fbem-3688	19	3	,	,	PUNCT
fbem-3688	19	4	according	accord	VERB
fbem-3688	19	5	to	to	ADP
fbem-3688	19	6	the	the	DET
fbem-3688	19	7	uk	uk	PROPN
fbem-3688	19	8	corporate	corporate	ADJ
fbem-3688	19	9	governance	governance	NOUN
fbem-3688	19	10	code	code	NOUN
fbem-3688	19	11	(	(	PUNCT
fbem-3688	19	12	2012	2012	NUM
fbem-3688	19	13	)	)	PUNCT
fbem-3688	19	14	,	,	PUNCT
fbem-3688	19	15	the	the	DET
fbem-3688	19	16	audit	audit	NOUN
fbem-3688	19	17	committee	committee	NOUN
fbem-3688	19	18	for	for	ADP
fbem-3688	19	19	financial	financial	ADJ
fbem-3688	19	20	information	information	NOUN
fbem-3688	19	21	monitoring	monitoring	NOUN
fbem-3688	19	22	should	should	AUX
fbem-3688	19	23	be	be	AUX
fbem-3688	19	24	made	make	VERB
fbem-3688	19	25	up	up	ADP
fbem-3688	19	26	of	of	ADP
fbem-3688	19	27	at	at	ADV
fbem-3688	19	28	least	least	ADV
fbem-3688	19	29	three	three	NUM
fbem-3688	19	30	independent	independent	ADJ
fbem-3688	19	31	directors	director	NOUN
fbem-3688	19	32	.	.	PUNCT
fbem-3688	20	1	the	the	DET
fbem-3688	20	2	theory	theory	NOUN
fbem-3688	20	3	of	of	ADP
fbem-3688	20	4	the	the	DET
fbem-3688	20	5	significance	significance	NOUN
fbem-3688	20	6	of	of	ADP
fbem-3688	20	7	independent	independent	ADJ
fbem-3688	20	8	directors	director	NOUN
fbem-3688	20	9	is	be	AUX
fbem-3688	20	10	closely	closely	ADV
fbem-3688	20	11	combined	combine	VERB
fbem-3688	20	12	with	with	ADP
fbem-3688	20	13	the	the	DET
fbem-3688	20	14	agency	agency	NOUN
fbem-3688	20	15	theory	theory	NOUN
fbem-3688	20	16	.	.	PUNCT
fbem-3688	21	1	independent	independent	ADJ
fbem-3688	21	2	directors	director	NOUN
fbem-3688	21	3	,	,	PUNCT
fbem-3688	21	4	on	on	ADP
fbem-3688	21	5	the	the	DET
fbem-3688	21	6	other	other	ADJ
fbem-3688	21	7	hand	hand	NOUN
fbem-3688	21	8	,	,	PUNCT
fbem-3688	21	9	have	have	VERB
fbem-3688	21	10	no	no	DET
fbem-3688	21	11	personal	personal	ADJ
fbem-3688	21	12	or	or	CCONJ
fbem-3688	21	13	financial	financial	ADJ
fbem-3688	21	14	ties	tie	NOUN
fbem-3688	21	15	to	to	ADP
fbem-3688	21	16	corporate	corporate	ADJ
fbem-3688	21	17	executives	executive	NOUN
fbem-3688	21	18	,	,	PUNCT
fbem-3688	21	19	making	make	VERB
fbem-3688	21	20	them	they	PRON
fbem-3688	21	21	better	well	ADV
fbem-3688	21	22	suited	suited	ADJ
fbem-3688	21	23	to	to	PART
fbem-3688	21	24	execute	execute	VERB
fbem-3688	21	25	supervisory	supervisory	ADJ
fbem-3688	21	26	duties	duty	NOUN
fbem-3688	21	27	.	.	PUNCT
fbem-3688	22	1	(	(	PUNCT
fbem-3688	22	2	fama	fama	PROPN
fbem-3688	22	3	&	&	CCONJ
fbem-3688	22	4	jensen	jensen	PROPN
fbem-3688	22	5	,	,	PUNCT
fbem-3688	22	6	1983	1983	NUM
fbem-3688	22	7	)	)	PUNCT
fbem-3688	22	8	.	.	PUNCT
fbem-3688	23	1	at	at	ADP
fbem-3688	23	2	the	the	DET
fbem-3688	23	3	same	same	ADJ
fbem-3688	23	4	time	time	NOUN
fbem-3688	23	5	,	,	PUNCT
fbem-3688	23	6	independent	independent	ADJ
fbem-3688	23	7	directors	director	NOUN
fbem-3688	23	8	pay	pay	VERB
fbem-3688	23	9	attention	attention	NOUN
fbem-3688	23	10	to	to	ADP
fbem-3688	23	11	their	their	PRON
fbem-3688	23	12	reputation	reputation	NOUN
fbem-3688	23	13	to	to	PART
fbem-3688	23	14	keep	keep	VERB
fbem-3688	23	15	their	their	PRON
fbem-3688	23	16	value	value	NOUN
fbem-3688	23	17	in	in	ADP
fbem-3688	23	18	the	the	DET
fbem-3688	23	19	market	market	NOUN
fbem-3688	23	20	of	of	ADP
fbem-3688	23	21	external	external	ADJ
fbem-3688	23	22	labor	labor	NOUN
fbem-3688	23	23	(	(	PUNCT
fbem-3688	23	24	fama	fama	NOUN
fbem-3688	23	25	,	,	PUNCT
fbem-3688	23	26	1980	1980	NUM
fbem-3688	23	27	)	)	PUNCT
fbem-3688	23	28	.	.	PUNCT
fbem-3688	24	1	as	as	ADP
fbem-3688	24	2	a	a	DET
fbem-3688	24	3	result	result	NOUN
fbem-3688	24	4	,	,	PUNCT
fbem-3688	24	5	the	the	DET
fbem-3688	24	6	audit	audit	NOUN
fbem-3688	24	7	committee	committee	NOUN
fbem-3688	24	8	's	's	PART
fbem-3688	24	9	independence	independence	NOUN
fbem-3688	24	10	allows	allow	VERB
fbem-3688	24	11	it	it	PRON
fbem-3688	24	12	to	to	PART
fbem-3688	24	13	perform	perform	VERB
fbem-3688	24	14	a	a	DET
fbem-3688	24	15	more	more	ADV
fbem-3688	24	16	effective	effective	ADJ
fbem-3688	24	17	monitoring	monitoring	NOUN
fbem-3688	24	18	role	role	NOUN
fbem-3688	24	19	while	while	SCONJ
fbem-3688	24	20	also	also	ADV
fbem-3688	24	21	improving	improve	VERB
fbem-3688	24	22	the	the	DET
fbem-3688	24	23	transparency	transparency	NOUN
fbem-3688	24	24	and	and	CCONJ
fbem-3688	24	25	quality	quality	NOUN
fbem-3688	24	26	of	of	ADP
fbem-3688	24	27	financial	financial	ADJ
fbem-3688	24	28	information	information	NOUN
fbem-3688	24	29	given	give	VERB
fbem-3688	24	30	to	to	ADP
fbem-3688	24	31	shareholders	shareholder	NOUN
fbem-3688	24	32	(	(	PUNCT
fbem-3688	24	33	o'sullivan	o'sullivan	PROPN
fbem-3688	24	34	,	,	PUNCT
fbem-3688	24	35	2000	2000	NUM
fbem-3688	24	36	)	)	PUNCT
fbem-3688	24	37	.	.	PUNCT
fbem-3688	25	1	furthermore	furthermore	ADV
fbem-3688	25	2	,	,	PUNCT
fbem-3688	25	3	audit	audit	NOUN
fbem-3688	25	4	committee	committee	NOUN
fbem-3688	25	5	independence	independence	NOUN
fbem-3688	25	6	influences	influence	VERB
fbem-3688	25	7	whether	whether	SCONJ
fbem-3688	25	8	or	or	CCONJ
fbem-3688	25	9	not	not	PART
fbem-3688	25	10	the	the	DET
fbem-3688	25	11	firm	firm	NOUN
fbem-3688	25	12	's	's	PART
fbem-3688	25	13	internal	internal	ADJ
fbem-3688	25	14	control	control	NOUN
fbem-3688	25	15	weaknesses	weakness	NOUN
fbem-3688	25	16	are	be	AUX
fbem-3688	25	17	exposed	expose	VERB
fbem-3688	25	18	.	.	PUNCT
fbem-3688	26	1	according	accord	VERB
fbem-3688	26	2	to	to	ADP
fbem-3688	26	3	zhang	zhang	PROPN
fbem-3688	26	4	et	et	PROPN
fbem-3688	26	5	al	al	PROPN
fbem-3688	26	6	.	.	PROPN
fbem-3688	27	1	(	(	PUNCT
fbem-3688	27	2	2007	2007	NUM
fbem-3688	27	3	)	)	PUNCT
fbem-3688	27	4	,	,	PUNCT
fbem-3688	27	5	auditors	auditor	NOUN
fbem-3688	27	6	may	may	AUX
fbem-3688	27	7	choose	choose	VERB
fbem-3688	27	8	to	to	PART
fbem-3688	27	9	ignore	ignore	VERB
fbem-3688	27	10	potential	potential	ADJ
fbem-3688	27	11	problems	problem	NOUN
fbem-3688	27	12	when	when	SCONJ
fbem-3688	27	13	there	there	PRON
fbem-3688	27	14	have	have	VERB
fbem-3688	27	15	very	very	ADV
fbem-3688	27	16	close	close	ADJ
fbem-3688	27	17	economic	economic	ADJ
fbem-3688	27	18	ties	tie	NOUN
fbem-3688	27	19	between	between	ADP
fbem-3688	27	20	auditors	auditor	NOUN
fbem-3688	27	21	and	and	CCONJ
fbem-3688	27	22	client	client	NOUN
fbem-3688	27	23	companies	company	NOUN
fbem-3688	27	24	,	,	PUNCT
fbem-3688	27	25	and	and	CCONJ
fbem-3688	27	26	issue	issue	VERB
fbem-3688	27	27	clear	clear	ADJ
fbem-3688	27	28	recommendations	recommendation	NOUN
fbem-3688	27	29	on	on	ADP
fbem-3688	27	30	internal	internal	ADJ
fbem-3688	27	31	control	control	NOUN
fbem-3688	27	32	of	of	ADP
fbem-3688	27	33	client	client	NOUN
fbem-3688	27	34	companies	company	NOUN
fbem-3688	27	35	.	.	PUNCT
fbem-3688	28	1	an	an	DET
fbem-3688	28	2	independent	independent	ADJ
fbem-3688	28	3	audit	audit	NOUN
fbem-3688	28	4	committee	committee	NOUN
fbem-3688	28	5	can	can	AUX
fbem-3688	28	6	considerably	considerably	ADV
fbem-3688	28	7	diminish	diminish	VERB
fbem-3688	28	8	the	the	DET
fbem-3688	28	9	audit	audit	NOUN
fbem-3688	28	10	committee	committee	NOUN
fbem-3688	28	11	's	's	PART
fbem-3688	28	12	interest	interest	NOUN
fbem-3688	28	13	relationship	relationship	NOUN
fbem-3688	28	14	with	with	ADP
fbem-3688	28	15	customers	customer	NOUN
fbem-3688	28	16	.	.	PUNCT
fbem-3688	29	1	the	the	DET
fbem-3688	29	2	audit	audit	NOUN
fbem-3688	29	3	committee	committee	NOUN
fbem-3688	29	4	's	's	PART
fbem-3688	29	5	independence	independence	NOUN
fbem-3688	29	6	is	be	AUX
fbem-3688	29	7	positively	positively	ADV
fbem-3688	29	8	related	relate	VERB
fbem-3688	29	9	to	to	ADP
fbem-3688	29	10	internal	internal	ADJ
fbem-3688	29	11	control	control	NOUN
fbem-3688	29	12	quality	quality	NOUN
fbem-3688	29	13	,	,	PUNCT
fbem-3688	29	14	according	accord	VERB
fbem-3688	29	15	to	to	ADP
fbem-3688	29	16	the	the	DET
fbem-3688	29	17	findings	finding	NOUN
fbem-3688	29	18	,	,	PUNCT
fbem-3688	29	19	meaning	mean	VERB
fbem-3688	29	20	that	that	SCONJ
fbem-3688	29	21	the	the	DET
fbem-3688	29	22	audit	audit	NOUN
fbem-3688	29	23	committee	committee	NOUN
fbem-3688	29	24	's	's	PART
fbem-3688	29	25	independence	independence	NOUN
fbem-3688	29	26	can	can	AUX
fbem-3688	29	27	help	help	VERB
fbem-3688	29	28	enhance	enhance	VERB
fbem-3688	29	29	internal	internal	ADJ
fbem-3688	29	30	control	control	NOUN
fbem-3688	29	31	quality	quality	NOUN
fbem-3688	29	32	to	to	ADP
fbem-3688	29	33	some	some	DET
fbem-3688	29	34	extent	extent	NOUN
fbem-3688	29	35	(	(	PUNCT
fbem-3688	29	36	krishnan	krishnan	NOUN
fbem-3688	29	37	,	,	PUNCT
fbem-3688	29	38	2005	2005	NUM
fbem-3688	29	39	)	)	PUNCT
fbem-3688	29	40	.	.	PUNCT
fbem-3688	30	1	on	on	ADP
fbem-3688	30	2	the	the	DET
fbem-3688	30	3	other	other	ADJ
fbem-3688	30	4	hand	hand	NOUN
fbem-3688	30	5	,	,	PUNCT
fbem-3688	30	6	some	some	DET
fbem-3688	30	7	researches	research	NOUN
fbem-3688	30	8	have	have	AUX
fbem-3688	30	9	shown	show	VERB
fbem-3688	30	10	that	that	SCONJ
fbem-3688	30	11	more	more	ADV
fbem-3688	30	12	independent	independent	ADJ
fbem-3688	30	13	audit	audit	NOUN
fbem-3688	30	14	committees	committee	NOUN
fbem-3688	30	15	can	can	AUX
fbem-3688	30	16	monitor	monitor	VERB
fbem-3688	30	17	financial	financial	ADJ
fbem-3688	30	18	reporting	report	VERB
fbem-3688	30	19	18	18	NUM
fbem-3688	30	20	processes	process	NOUN
fbem-3688	30	21	more	more	ADV
fbem-3688	30	22	effectively	effectively	ADV
fbem-3688	30	23	(	(	PUNCT
fbem-3688	30	24	klein	klein	PROPN
fbem-3688	30	25	2002	2002	NUM
fbem-3688	30	26	;	;	PUNCT
fbem-3688	30	27	marra	marra	PROPN
fbem-3688	30	28	et	et	PROPN
fbem-3688	30	29	al	al	PROPN
fbem-3688	30	30	.	.	PROPN
fbem-3688	30	31	,	,	PUNCT
fbem-3688	30	32	2011	2011	NUM
fbem-3688	30	33	)	)	PUNCT
fbem-3688	30	34	.	.	PUNCT
fbem-3688	31	1	due	due	ADP
fbem-3688	31	2	to	to	ADP
fbem-3688	31	3	the	the	DET
fbem-3688	31	4	independence	independence	NOUN
fbem-3688	31	5	,	,	PUNCT
fbem-3688	31	6	there	there	PRON
fbem-3688	31	7	is	be	VERB
fbem-3688	31	8	no	no	DET
fbem-3688	31	9	clear	clear	ADJ
fbem-3688	31	10	interest	interest	NOUN
fbem-3688	31	11	relationship	relationship	NOUN
fbem-3688	31	12	with	with	ADP
fbem-3688	31	13	the	the	DET
fbem-3688	31	14	company	company	NOUN
fbem-3688	31	15	.	.	PUNCT
fbem-3688	32	1	as	as	ADP
fbem-3688	32	2	a	a	DET
fbem-3688	32	3	result	result	NOUN
fbem-3688	32	4	,	,	PUNCT
fbem-3688	32	5	when	when	SCONJ
fbem-3688	32	6	confronted	confront	VERB
fbem-3688	32	7	with	with	ADP
fbem-3688	32	8	critical	critical	ADJ
fbem-3688	32	9	financial	financial	ADJ
fbem-3688	32	10	accounting	accounting	NOUN
fbem-3688	32	11	concerns	concern	NOUN
fbem-3688	32	12	including	include	VERB
fbem-3688	32	13	the	the	DET
fbem-3688	32	14	quality	quality	NOUN
fbem-3688	32	15	of	of	ADP
fbem-3688	32	16	earnings	earning	NOUN
fbem-3688	32	17	,	,	PUNCT
fbem-3688	32	18	dispute	dispute	NOUN
fbem-3688	32	19	mediation	mediation	NOUN
fbem-3688	32	20	and	and	CCONJ
fbem-3688	32	21	dealing	deal	VERB
fbem-3688	32	22	with	with	ADP
fbem-3688	32	23	external	external	ADJ
fbem-3688	32	24	auditors	auditor	NOUN
fbem-3688	32	25	,	,	PUNCT
fbem-3688	32	26	the	the	DET
fbem-3688	32	27	independent	independent	ADJ
fbem-3688	32	28	audit	audit	NOUN
fbem-3688	32	29	committee	committee	NOUN
fbem-3688	32	30	will	will	AUX
fbem-3688	32	31	proceed	proceed	VERB
fbem-3688	32	32	with	with	ADP
fbem-3688	32	33	caution	caution	NOUN
fbem-3688	32	34	and	and	CCONJ
fbem-3688	32	35	resolve	resolve	VERB
fbem-3688	32	36	the	the	DET
fbem-3688	32	37	issues	issue	NOUN
fbem-3688	32	38	as	as	ADV
fbem-3688	32	39	quickly	quickly	ADV
fbem-3688	32	40	as	as	ADP
fbem-3688	32	41	possible	possible	ADJ
fbem-3688	32	42	(	(	PUNCT
fbem-3688	32	43	klein	klein	PROPN
fbem-3688	32	44	,	,	PUNCT
fbem-3688	32	45	2002	2002	NUM
fbem-3688	32	46	;	;	PUNCT
fbem-3688	33	1	bedard	bedard	PROPN
fbem-3688	33	2	et	et	PROPN
fbem-3688	33	3	al	al	PROPN
fbem-3688	33	4	.	.	PROPN
fbem-3688	33	5	,	,	PUNCT
fbem-3688	33	6	2004	2004	NUM
fbem-3688	33	7	)	)	PUNCT
fbem-3688	33	8	.	.	PUNCT
fbem-3688	34	1	at	at	ADP
fbem-3688	34	2	the	the	DET
fbem-3688	34	3	same	same	ADJ
fbem-3688	34	4	time	time	NOUN
fbem-3688	34	5	,	,	PUNCT
fbem-3688	34	6	according	accord	VERB
fbem-3688	34	7	to	to	ADP
fbem-3688	34	8	goodwin	goodwin	PROPN
fbem-3688	34	9	(	(	PUNCT
fbem-3688	34	10	2003	2003	NUM
fbem-3688	34	11	)	)	PUNCT
fbem-3688	34	12	,	,	PUNCT
fbem-3688	34	13	an	an	DET
fbem-3688	34	14	audit	audit	NOUN
fbem-3688	34	15	committee	committee	NOUN
fbem-3688	34	16	with	with	ADP
fbem-3688	34	17	a	a	DET
fbem-3688	34	18	majority	majority	NOUN
fbem-3688	34	19	of	of	ADP
fbem-3688	34	20	independent	independent	ADJ
fbem-3688	34	21	directors	director	NOUN
fbem-3688	34	22	is	be	AUX
fbem-3688	34	23	more	more	ADV
fbem-3688	34	24	likely	likely	ADJ
fbem-3688	34	25	to	to	PART
fbem-3688	34	26	have	have	VERB
fbem-3688	34	27	a	a	DET
fbem-3688	34	28	greater	great	ADJ
fbem-3688	34	29	level	level	NOUN
fbem-3688	34	30	of	of	ADP
fbem-3688	34	31	accounting	accounting	NOUN
fbem-3688	34	32	conservatism	conservatism	NOUN
fbem-3688	34	33	,	,	PUNCT
fbem-3688	34	34	allowing	allow	VERB
fbem-3688	34	35	the	the	DET
fbem-3688	34	36	company	company	NOUN
fbem-3688	34	37	's	's	PART
fbem-3688	34	38	financial	financial	ADJ
fbem-3688	34	39	reports	report	NOUN
fbem-3688	34	40	to	to	PART
fbem-3688	34	41	be	be	AUX
fbem-3688	34	42	continuously	continuously	ADV
fbem-3688	34	43	upgraded	upgrade	VERB
fbem-3688	34	44	and	and	CCONJ
fbem-3688	34	45	improved	improve	VERB
fbem-3688	34	46	by	by	ADP
fbem-3688	34	47	hiring	hire	VERB
fbem-3688	34	48	industry	industry	NOUN
fbem-3688	34	49	professional	professional	ADJ
fbem-3688	34	50	auditors	auditor	NOUN
fbem-3688	34	51	and	and	CCONJ
fbem-3688	34	52	hiring	hire	VERB
fbem-3688	34	53	the	the	DET
fbem-3688	34	54	company	company	NOUN
fbem-3688	34	55	's	's	PART
fbem-3688	34	56	internal	internal	ADJ
fbem-3688	34	57	audit	audit	NOUN
fbem-3688	34	58	function	function	NOUN
fbem-3688	34	59	.	.	PUNCT
fbem-3688	35	1	using	use	VERB
fbem-3688	35	2	sultana	sultana	NOUN
fbem-3688	35	3	’s	’s	PART
fbem-3688	35	4	research	research	NOUN
fbem-3688	35	5	in	in	ADP
fbem-3688	35	6	2015	2015	NUM
fbem-3688	35	7	on	on	ADP
fbem-3688	35	8	the	the	DET
fbem-3688	35	9	lag	lag	NOUN
fbem-3688	35	10	of	of	ADP
fbem-3688	35	11	audit	audit	NOUN
fbem-3688	35	12	reports	report	NOUN
fbem-3688	35	13	and	and	CCONJ
fbem-3688	35	14	the	the	DET
fbem-3688	35	15	independence	independence	NOUN
fbem-3688	35	16	of	of	ADP
fbem-3688	35	17	audit	audit	NOUN
fbem-3688	35	18	committee	committee	NOUN
fbem-3688	35	19	as	as	ADP
fbem-3688	35	20	an	an	DET
fbem-3688	35	21	example	example	NOUN
fbem-3688	35	22	,	,	PUNCT
fbem-3688	35	23	it	it	PRON
fbem-3688	35	24	was	be	AUX
fbem-3688	35	25	discovered	discover	VERB
fbem-3688	35	26	that	that	SCONJ
fbem-3688	35	27	if	if	SCONJ
fbem-3688	35	28	a	a	DET
fbem-3688	35	29	company	company	NOUN
fbem-3688	35	30	has	have	VERB
fbem-3688	35	31	an	an	DET
fbem-3688	35	32	independent	independent	ADJ
fbem-3688	35	33	director	director	NOUN
fbem-3688	35	34	on	on	ADP
fbem-3688	35	35	the	the	DET
fbem-3688	35	36	audit	audit	NOUN
fbem-3688	35	37	committee	committee	NOUN
fbem-3688	35	38	,	,	PUNCT
fbem-3688	35	39	the	the	DET
fbem-3688	35	40	delay	delay	NOUN
fbem-3688	35	41	of	of	ADP
fbem-3688	35	42	audit	audit	NOUN
fbem-3688	35	43	report	report	NOUN
fbem-3688	35	44	held	hold	VERB
fbem-3688	35	45	by	by	ADP
fbem-3688	35	46	other	other	ADJ
fbem-3688	35	47	audit	audit	NOUN
fbem-3688	35	48	committees	committee	NOUN
fbem-3688	35	49	of	of	ADP
fbem-3688	35	50	the	the	DET
fbem-3688	35	51	company	company	NOUN
fbem-3688	35	52	will	will	AUX
fbem-3688	35	53	be	be	AUX
fbem-3688	35	54	reduced	reduce	VERB
fbem-3688	35	55	by	by	ADP
fbem-3688	35	56	nearly	nearly	ADV
fbem-3688	35	57	4	4	NUM
fbem-3688	35	58	days	day	NOUN
fbem-3688	35	59	,	,	PUNCT
fbem-3688	35	60	implying	imply	VERB
fbem-3688	35	61	that	that	SCONJ
fbem-3688	35	62	there	there	PRON
fbem-3688	35	63	is	be	VERB
fbem-3688	35	64	a	a	DET
fbem-3688	35	65	significant	significant	ADJ
fbem-3688	35	66	negative	negative	ADJ
fbem-3688	35	67	correlation	correlation	NOUN
fbem-3688	35	68	between	between	ADP
fbem-3688	35	69	the	the	DET
fbem-3688	35	70	independence	independence	NOUN
fbem-3688	35	71	of	of	ADP
fbem-3688	35	72	audit	audit	NOUN
fbem-3688	35	73	committee	committee	NOUN
fbem-3688	35	74	and	and	CCONJ
fbem-3688	35	75	the	the	DET
fbem-3688	35	76	lag	lag	NOUN
fbem-3688	35	77	of	of	ADP
fbem-3688	35	78	audit	audit	NOUN
fbem-3688	35	79	report	report	NOUN
fbem-3688	35	80	.	.	PUNCT
fbem-3688	36	1	similarly	similarly	ADV
fbem-3688	36	2	,	,	PUNCT
fbem-3688	36	3	bradbury	bradbury	PROPN
fbem-3688	36	4	et	et	PROPN
fbem-3688	36	5	al	al	PROPN
fbem-3688	36	6	.	.	PROPN
fbem-3688	36	7	examined	examine	VERB
fbem-3688	36	8	the	the	DET
fbem-3688	36	9	relationship	relationship	NOUN
fbem-3688	36	10	between	between	ADP
fbem-3688	36	11	the	the	DET
fbem-3688	36	12	management	management	NOUN
fbem-3688	36	13	of	of	ADP
fbem-3688	36	14	earnings	earning	NOUN
fbem-3688	36	15	,	,	PUNCT
fbem-3688	36	16	board	board	NOUN
fbem-3688	36	17	,	,	PUNCT
fbem-3688	36	18	and	and	CCONJ
fbem-3688	36	19	audit	audit	NOUN
fbem-3688	36	20	committee	committee	NOUN
fbem-3688	36	21	independence	independence	NOUN
fbem-3688	36	22	from	from	ADP
fbem-3688	36	23	the	the	DET
fbem-3688	36	24	data	datum	NOUN
fbem-3688	36	25	of	of	ADP
fbem-3688	36	26	687	687	NUM
fbem-3688	36	27	large	large	ADJ
fbem-3688	36	28	publicly	publicly	ADV
fbem-3688	36	29	traded	trade	VERB
fbem-3688	36	30	us	we	PRON
fbem-3688	36	31	financial	financial	ADJ
fbem-3688	36	32	services	service	NOUN
fbem-3688	36	33	companies	company	NOUN
fbem-3688	36	34	.	.	PUNCT
fbem-3688	37	1	the	the	DET
fbem-3688	37	2	findings	finding	NOUN
fbem-3688	37	3	reveal	reveal	VERB
fbem-3688	37	4	that	that	SCONJ
fbem-3688	37	5	anomalous	anomalous	ADJ
fbem-3688	37	6	accruals	accrual	NOUN
fbem-3688	37	7	and	and	CCONJ
fbem-3688	37	8	the	the	DET
fbem-3688	37	9	proportion	proportion	NOUN
fbem-3688	37	10	of	of	ADP
fbem-3688	37	11	independent	independent	ADJ
fbem-3688	37	12	directors	director	NOUN
fbem-3688	37	13	have	have	VERB
fbem-3688	37	14	a	a	DET
fbem-3688	37	15	negative	negative	ADJ
fbem-3688	37	16	relationship	relationship	NOUN
fbem-3688	37	17	.	.	PUNCT
fbem-3688	38	1	according	accord	VERB
fbem-3688	38	2	to	to	ADP
fbem-3688	38	3	several	several	ADJ
fbem-3688	38	4	researches	research	NOUN
fbem-3688	38	5	,	,	PUNCT
fbem-3688	38	6	having	have	VERB
fbem-3688	38	7	a	a	DET
fbem-3688	38	8	more	more	ADV
fbem-3688	38	9	independent	independent	ADJ
fbem-3688	38	10	audit	audit	NOUN
fbem-3688	38	11	committee	committee	NOUN
fbem-3688	38	12	can	can	AUX
fbem-3688	38	13	help	help	VERB
fbem-3688	38	14	reduce	reduce	VERB
fbem-3688	38	15	erroneous	erroneous	ADJ
fbem-3688	38	16	and	and	CCONJ
fbem-3688	38	17	misleading	misleading	ADJ
fbem-3688	38	18	financial	financial	ADJ
fbem-3688	38	19	reporting	reporting	NOUN
fbem-3688	38	20	while	while	SCONJ
fbem-3688	38	21	also	also	ADV
fbem-3688	38	22	enhancing	enhance	VERB
fbem-3688	38	23	corporate	corporate	ADJ
fbem-3688	38	24	governance	governance	NOUN
fbem-3688	38	25	(	(	PUNCT
fbem-3688	38	26	mcmullen	mcmullen	PROPN
fbem-3688	38	27	and	and	CCONJ
fbem-3688	38	28	raghunandan	raghunandan	PROPN
fbem-3688	38	29	,	,	PUNCT
fbem-3688	38	30	1996	1996	NUM
fbem-3688	38	31	;	;	PUNCT
fbem-3688	38	32	bedard	bedard	PROPN
fbem-3688	38	33	et	et	PROPN
fbem-3688	38	34	al	al	PROPN
fbem-3688	38	35	.	.	PROPN
fbem-3688	38	36	,	,	PUNCT
fbem-3688	38	37	2004	2004	NUM
fbem-3688	38	38	)	)	PUNCT
fbem-3688	38	39	.	.	PUNCT
fbem-3688	39	1	according	accord	VERB
fbem-3688	39	2	to	to	ADP
fbem-3688	39	3	above	above	ADP
fbem-3688	39	4	illustration	illustration	NOUN
fbem-3688	39	5	,	,	PUNCT
fbem-3688	39	6	the	the	DET
fbem-3688	39	7	independence	independence	NOUN
fbem-3688	39	8	of	of	ADP
fbem-3688	39	9	the	the	DET
fbem-3688	39	10	audit	audit	NOUN
fbem-3688	39	11	committee	committee	NOUN
fbem-3688	39	12	has	have	VERB
fbem-3688	39	13	a	a	DET
fbem-3688	39	14	positive	positive	ADJ
fbem-3688	39	15	impact	impact	NOUN
fbem-3688	39	16	on	on	ADP
fbem-3688	39	17	financial	financial	ADJ
fbem-3688	39	18	information	information	NOUN
fbem-3688	39	19	monitoring	monitoring	NOUN
fbem-3688	39	20	,	,	PUNCT
fbem-3688	39	21	the	the	DET
fbem-3688	39	22	corporate	corporate	ADJ
fbem-3688	39	23	financial	financial	ADJ
fbem-3688	39	24	reporting	reporting	NOUN
fbem-3688	39	25	process	process	NOUN
fbem-3688	39	26	and	and	CCONJ
fbem-3688	39	27	internal	internal	ADJ
fbem-3688	39	28	control	control	NOUN
fbem-3688	39	29	disclosure	disclosure	NOUN
fbem-3688	39	30	.	.	PUNCT
fbem-3688	40	1	on	on	ADP
fbem-3688	40	2	the	the	DET
fbem-3688	40	3	contrary	contrary	NOUN
fbem-3688	40	4	,	,	PUNCT
fbem-3688	40	5	several	several	ADJ
fbem-3688	40	6	academics	academic	NOUN
fbem-3688	40	7	have	have	AUX
fbem-3688	40	8	suggested	suggest	VERB
fbem-3688	40	9	that	that	SCONJ
fbem-3688	40	10	audit	audit	NOUN
fbem-3688	40	11	committee	committee	NOUN
fbem-3688	40	12	independence	independence	NOUN
fbem-3688	40	13	has	have	AUX
fbem-3688	40	14	not	not	PART
fbem-3688	40	15	benefited	benefit	VERB
fbem-3688	40	16	corporations	corporation	NOUN
fbem-3688	40	17	.	.	PUNCT
fbem-3688	41	1	the	the	DET
fbem-3688	41	2	existence	existence	NOUN
fbem-3688	41	3	and	and	CCONJ
fbem-3688	41	4	composition	composition	NOUN
fbem-3688	41	5	of	of	ADP
fbem-3688	41	6	the	the	DET
fbem-3688	41	7	audit	audit	NOUN
fbem-3688	41	8	committee	committee	NOUN
fbem-3688	41	9	have	have	VERB
fbem-3688	41	10	no	no	DET
fbem-3688	41	11	bearing	bearing	NOUN
fbem-3688	41	12	on	on	ADP
fbem-3688	41	13	the	the	DET
fbem-3688	41	14	possibility	possibility	NOUN
fbem-3688	41	15	of	of	ADP
fbem-3688	41	16	financial	financial	ADJ
fbem-3688	41	17	statement	statement	NOUN
fbem-3688	41	18	fraud	fraud	NOUN
fbem-3688	41	19	,	,	PUNCT
fbem-3688	41	20	according	accord	VERB
fbem-3688	41	21	to	to	ADP
fbem-3688	41	22	beasley	beasley	PROPN
fbem-3688	41	23	's	's	PART
fbem-3688	41	24	1996	1996	NUM
fbem-3688	41	25	study	study	NOUN
fbem-3688	41	26	,	,	PUNCT
fbem-3688	41	27	and	and	CCONJ
fbem-3688	41	28	similarly	similarly	ADV
fbem-3688	41	29	,	,	PUNCT
fbem-3688	41	30	the	the	DET
fbem-3688	41	31	independence	independence	NOUN
fbem-3688	41	32	of	of	ADP
fbem-3688	41	33	audit	audit	NOUN
fbem-3688	41	34	committee	committee	NOUN
fbem-3688	41	35	members	member	NOUN
fbem-3688	41	36	has	have	VERB
fbem-3688	41	37	no	no	DET
fbem-3688	41	38	bearing	bearing	NOUN
fbem-3688	41	39	on	on	ADP
fbem-3688	41	40	the	the	DET
fbem-3688	41	41	possibility	possibility	NOUN
fbem-3688	41	42	of	of	ADP
fbem-3688	41	43	an	an	DET
fbem-3688	41	44	earnings	earning	NOUN
fbem-3688	41	45	restatement	restatement	NOUN
fbem-3688	41	46	,	,	PUNCT
fbem-3688	41	47	according	accord	VERB
fbem-3688	41	48	to	to	ADP
fbem-3688	41	49	agrawal	agrawal	PROPN
fbem-3688	41	50	and	and	CCONJ
fbem-3688	41	51	chadha	chadha	PROPN
fbem-3688	41	52	's	's	PART
fbem-3688	41	53	(	(	PUNCT
fbem-3688	41	54	2005	2005	NUM
fbem-3688	41	55	)	)	PUNCT
fbem-3688	41	56	research	research	NOUN
fbem-3688	41	57	.	.	PUNCT
fbem-3688	42	1	from	from	ADP
fbem-3688	42	2	the	the	DET
fbem-3688	42	3	conclusions	conclusion	NOUN
fbem-3688	42	4	of	of	ADP
fbem-3688	42	5	these	these	DET
fbem-3688	42	6	studies	study	NOUN
fbem-3688	42	7	,	,	PUNCT
fbem-3688	42	8	the	the	DET
fbem-3688	42	9	audit	audit	NOUN
fbem-3688	42	10	committee	committee	NOUN
fbem-3688	42	11	's	's	PART
fbem-3688	42	12	independence	independence	NOUN
fbem-3688	42	13	is	be	AUX
fbem-3688	42	14	of	of	ADP
fbem-3688	42	15	no	no	DET
fbem-3688	42	16	advantage	advantage	NOUN
fbem-3688	42	17	to	to	ADP
fbem-3688	42	18	the	the	DET
fbem-3688	42	19	corporate	corporate	ADJ
fbem-3688	42	20	governance	governance	NOUN
fbem-3688	42	21	.	.	PUNCT
fbem-3688	43	1	above	above	ADP
fbem-3688	43	2	all	all	PRON
fbem-3688	43	3	,	,	PUNCT
fbem-3688	43	4	the	the	DET
fbem-3688	43	5	audit	audit	NOUN
fbem-3688	43	6	committee	committee	NOUN
fbem-3688	43	7	's	's	PART
fbem-3688	43	8	independence	independence	NOUN
fbem-3688	43	9	is	be	AUX
fbem-3688	43	10	essential	essential	ADJ
fbem-3688	43	11	for	for	ADP
fbem-3688	43	12	financial	financial	ADJ
fbem-3688	43	13	data	datum	NOUN
fbem-3688	43	14	monitoring	monitoring	NOUN
fbem-3688	43	15	,	,	PUNCT
fbem-3688	43	16	internal	internal	ADJ
fbem-3688	43	17	control	control	NOUN
fbem-3688	43	18	disclosure	disclosure	NOUN
fbem-3688	43	19	,	,	PUNCT
fbem-3688	43	20	and	and	CCONJ
fbem-3688	43	21	the	the	DET
fbem-3688	43	22	company	company	NOUN
fbem-3688	43	23	financial	financial	ADJ
fbem-3688	43	24	reporting	reporting	NOUN
fbem-3688	43	25	process	process	NOUN
fbem-3688	43	26	.	.	PUNCT
fbem-3688	44	1	some	some	DET
fbem-3688	44	2	academics	academic	NOUN
fbem-3688	44	3	,	,	PUNCT
fbem-3688	44	4	however	however	ADV
fbem-3688	44	5	,	,	PUNCT
fbem-3688	44	6	question	question	VERB
fbem-3688	44	7	the	the	DET
fbem-3688	44	8	independence	independence	NOUN
fbem-3688	44	9	of	of	ADP
fbem-3688	44	10	the	the	DET
fbem-3688	44	11	institution	institution	NOUN
fbem-3688	44	12	.	.	PUNCT
fbem-3688	45	1	2.2	2.2	NUM
fbem-3688	45	2	.	.	PUNCT
fbem-3688	46	1	the	the	DET
fbem-3688	46	2	value	value	NOUN
fbem-3688	46	3	of	of	ADP
fbem-3688	46	4	audit	audit	NOUN
fbem-3688	46	5	committee	committee	NOUN
fbem-3688	46	6	expertise	expertise	NOUN
fbem-3688	46	7	the	the	DET
fbem-3688	46	8	expertise	expertise	NOUN
fbem-3688	46	9	of	of	ADP
fbem-3688	46	10	audit	audit	NOUN
fbem-3688	46	11	committees	committee	NOUN
fbem-3688	46	12	,	,	PUNCT
fbem-3688	46	13	in	in	ADP
fbem-3688	46	14	addition	addition	NOUN
fbem-3688	46	15	to	to	ADP
fbem-3688	46	16	independence	independence	NOUN
fbem-3688	46	17	,	,	PUNCT
fbem-3688	46	18	is	be	AUX
fbem-3688	46	19	required	require	VERB
fbem-3688	46	20	to	to	PART
fbem-3688	46	21	ensure	ensure	VERB
fbem-3688	46	22	the	the	DET
fbem-3688	46	23	corporate	corporate	ADJ
fbem-3688	46	24	responsibility	responsibility	NOUN
fbem-3688	46	25	and	and	CCONJ
fbem-3688	46	26	the	the	DET
fbem-3688	46	27	quality	quality	NOUN
fbem-3688	46	28	of	of	ADP
fbem-3688	46	29	financial	financial	ADJ
fbem-3688	46	30	reporting	reporting	NOUN
fbem-3688	46	31	(	(	PUNCT
fbem-3688	46	32	carcello	carcello	PROPN
fbem-3688	46	33	and	and	CCONJ
fbem-3688	46	34	neal	neal	PROPN
fbem-3688	46	35	,	,	PUNCT
fbem-3688	46	36	2000	2000	NUM
fbem-3688	46	37	)	)	PUNCT
fbem-3688	46	38	.	.	PUNCT
fbem-3688	47	1	the	the	DET
fbem-3688	47	2	expertise	expertise	NOUN
fbem-3688	47	3	of	of	ADP
fbem-3688	47	4	the	the	DET
fbem-3688	47	5	audit	audit	NOUN
fbem-3688	47	6	committee	committee	NOUN
fbem-3688	47	7	has	have	VERB
fbem-3688	47	8	a	a	DET
fbem-3688	47	9	profound	profound	ADJ
fbem-3688	47	10	influence	influence	NOUN
fbem-3688	47	11	on	on	ADP
fbem-3688	47	12	the	the	DET
fbem-3688	47	13	committee	committee	NOUN
fbem-3688	47	14	's	's	PART
fbem-3688	47	15	overall	overall	ADJ
fbem-3688	47	16	performance	performance	NOUN
fbem-3688	47	17	and	and	CCONJ
fbem-3688	47	18	financial	financial	ADJ
fbem-3688	47	19	reporting	reporting	NOUN
fbem-3688	47	20	quality	quality	NOUN
fbem-3688	47	21	.	.	PUNCT
fbem-3688	48	1	the	the	DET
fbem-3688	48	2	blue	blue	ADJ
fbem-3688	48	3	ribbon	ribbon	NOUN
fbem-3688	48	4	commission	commission	PROPN
fbem-3688	48	5	(	(	PUNCT
fbem-3688	48	6	1999	1999	NUM
fbem-3688	48	7	)	)	PUNCT
fbem-3688	48	8	have	have	AUX
fbem-3688	48	9	mentioned	mention	VERB
fbem-3688	48	10	that	that	SCONJ
fbem-3688	48	11	each	each	DET
fbem-3688	48	12	audit	audit	NOUN
fbem-3688	48	13	committee	committee	NOUN
fbem-3688	48	14	is	be	AUX
fbem-3688	48	15	suggested	suggest	VERB
fbem-3688	48	16	to	to	PART
fbem-3688	48	17	contain	contain	VERB
fbem-3688	48	18	at	at	ADV
fbem-3688	48	19	least	least	ADV
fbem-3688	48	20	one	one	NUM
fbem-3688	48	21	financial	financial	ADJ
fbem-3688	48	22	expert	expert	NOUN
fbem-3688	48	23	,	,	PUNCT
fbem-3688	48	24	which	which	PRON
fbem-3688	48	25	aims	aim	VERB
fbem-3688	48	26	to	to	PART
fbem-3688	48	27	improve	improve	VERB
fbem-3688	48	28	the	the	DET
fbem-3688	48	29	effectiveness	effectiveness	NOUN
fbem-3688	48	30	of	of	ADP
fbem-3688	48	31	corporate	corporate	ADJ
fbem-3688	48	32	audit	audit	NOUN
fbem-3688	48	33	committees	committee	NOUN
fbem-3688	48	34	by	by	ADP
fbem-3688	48	35	emphasizing	emphasize	VERB
fbem-3688	48	36	the	the	DET
fbem-3688	48	37	importance	importance	NOUN
fbem-3688	48	38	of	of	ADP
fbem-3688	48	39	financial	financial	ADJ
fbem-3688	48	40	knowledge	knowledge	NOUN
fbem-3688	48	41	and	and	CCONJ
fbem-3688	48	42	expertise	expertise	NOUN
fbem-3688	48	43	of	of	ADP
fbem-3688	48	44	audit	audit	NOUN
fbem-3688	48	45	committee	committee	NOUN
fbem-3688	48	46	members	member	NOUN
fbem-3688	48	47	.	.	PUNCT
fbem-3688	49	1	in	in	ADP
fbem-3688	49	2	the	the	DET
fbem-3688	49	3	meantime	meantime	NOUN
fbem-3688	49	4	,	,	PUNCT
fbem-3688	49	5	numerous	numerous	ADJ
fbem-3688	49	6	studies	study	NOUN
fbem-3688	49	7	have	have	AUX
fbem-3688	49	8	shown	show	VERB
fbem-3688	49	9	that	that	SCONJ
fbem-3688	49	10	the	the	DET
fbem-3688	49	11	audit	audit	NOUN
fbem-3688	49	12	committee	committee	NOUN
fbem-3688	49	13	's	's	PART
fbem-3688	49	14	financial	financial	ADJ
fbem-3688	49	15	expertise	expertise	NOUN
fbem-3688	49	16	has	have	VERB
fbem-3688	49	17	a	a	DET
fbem-3688	49	18	direct	direct	ADJ
fbem-3688	49	19	influence	influence	NOUN
fbem-3688	49	20	on	on	ADP
fbem-3688	49	21	a	a	DET
fbem-3688	49	22	variety	variety	NOUN
fbem-3688	49	23	of	of	ADP
fbem-3688	49	24	issues	issue	NOUN
fbem-3688	49	25	connected	connect	VERB
fbem-3688	49	26	to	to	ADP
fbem-3688	49	27	financial	financial	ADJ
fbem-3688	49	28	reporting	reporting	NOUN
fbem-3688	49	29	quality	quality	NOUN
fbem-3688	49	30	(	(	PUNCT
fbem-3688	49	31	carcello	carcello	PROPN
fbem-3688	49	32	et	et	PROPN
fbem-3688	49	33	al	al	PROPN
fbem-3688	49	34	.	.	PROPN
fbem-3688	49	35	,	,	PUNCT
fbem-3688	49	36	2006	2006	NUM
fbem-3688	49	37	;	;	PUNCT
fbem-3688	49	38	dhaliwal	dhaliwal	PROPN
fbem-3688	49	39	et	et	PROPN
fbem-3688	49	40	al	al	PROPN
fbem-3688	49	41	.	.	PROPN
fbem-3688	49	42	,	,	PUNCT
fbem-3688	49	43	2010	2010	NUM
fbem-3688	49	44	)	)	PUNCT
fbem-3688	49	45	.	.	PUNCT
fbem-3688	50	1	according	accord	VERB
fbem-3688	50	2	to	to	ADP
fbem-3688	50	3	a	a	DET
fbem-3688	50	4	research	research	NOUN
fbem-3688	50	5	of	of	ADP
fbem-3688	50	6	987	987	NUM
fbem-3688	50	7	ftse	ftse	NOUN
fbem-3688	50	8	350	350	NUM
fbem-3688	50	9	companies	company	NOUN
fbem-3688	50	10	conducted	conduct	VERB
fbem-3688	50	11	between	between	ADP
fbem-3688	50	12	2007	2007	NUM
fbem-3688	50	13	to	to	ADP
fbem-3688	50	14	2010	2010	NUM
fbem-3688	50	15	,	,	PUNCT
fbem-3688	50	16	it	it	PRON
fbem-3688	50	17	was	be	AUX
fbem-3688	50	18	found	find	VERB
fbem-3688	50	19	that	that	SCONJ
fbem-3688	50	20	the	the	PRON
fbem-3688	50	21	longer	long	ADJ
fbem-3688	50	22	the	the	DET
fbem-3688	50	23	term	term	NOUN
fbem-3688	50	24	of	of	ADP
fbem-3688	50	25	office	office	NOUN
fbem-3688	50	26	,	,	PUNCT
fbem-3688	50	27	the	the	DET
fbem-3688	50	28	more	more	ADV
fbem-3688	50	29	successful	successful	ADJ
fbem-3688	50	30	the	the	DET
fbem-3688	50	31	experienced	experienced	ADJ
fbem-3688	50	32	auditor	auditor	NOUN
fbem-3688	50	33	is	be	AUX
fbem-3688	50	34	,	,	PUNCT
fbem-3688	50	35	and	and	CCONJ
fbem-3688	50	36	the	the	DET
fbem-3688	50	37	supervision	supervision	NOUN
fbem-3688	50	38	skills	skill	NOUN
fbem-3688	50	39	of	of	ADP
fbem-3688	50	40	the	the	DET
fbem-3688	50	41	head	head	NOUN
fbem-3688	50	42	of	of	ADP
fbem-3688	50	43	the	the	DET
fbem-3688	50	44	audit	audit	NOUN
fbem-3688	50	45	committee	committee	NOUN
fbem-3688	50	46	reduce	reduce	VERB
fbem-3688	50	47	the	the	DET
fbem-3688	50	48	lag	lag	NOUN
fbem-3688	50	49	of	of	ADP
fbem-3688	50	50	audit	audit	NOUN
fbem-3688	50	51	report	report	NOUN
fbem-3688	50	52	,	,	PUNCT
fbem-3688	50	53	which	which	PRON
fbem-3688	50	54	can	can	AUX
fbem-3688	50	55	negatively	negatively	ADV
fbem-3688	50	56	affect	affect	VERB
fbem-3688	50	57	the	the	DET
fbem-3688	50	58	lag	lag	NOUN
fbem-3688	50	59	of	of	ADP
fbem-3688	50	60	audit	audit	NOUN
fbem-3688	50	61	report	report	NOUN
fbem-3688	50	62	.	.	PUNCT
fbem-3688	51	1	similarly	similarly	ADV
fbem-3688	51	2	,	,	PUNCT
fbem-3688	51	3	according	accord	VERB
fbem-3688	51	4	to	to	ADP
fbem-3688	51	5	research	research	NOUN
fbem-3688	51	6	on	on	ADP
fbem-3688	51	7	audit	audit	NOUN
fbem-3688	51	8	committee	committee	NOUN
fbem-3688	51	9	professional	professional	ADJ
fbem-3688	51	10	knowledge	knowledge	NOUN
fbem-3688	51	11	,	,	PUNCT
fbem-3688	51	12	from	from	ADP
fbem-3688	51	13	a	a	DET
fbem-3688	51	14	continuous	continuous	ADJ
fbem-3688	51	15	sample	sample	NOUN
fbem-3688	51	16	analysis	analysis	NOUN
fbem-3688	51	17	of	of	ADP
fbem-3688	51	18	100	100	NUM
fbem-3688	51	19	businesses	business	NOUN
fbem-3688	51	20	listed	list	VERB
fbem-3688	51	21	on	on	ADP
fbem-3688	51	22	the	the	DET
fbem-3688	51	23	asx	asx	NOUN
fbem-3688	51	24	,	,	PUNCT
fbem-3688	51	25	having	have	VERB
fbem-3688	51	26	an	an	DET
fbem-3688	51	27	audit	audit	NOUN
fbem-3688	51	28	committee	committee	NOUN
fbem-3688	51	29	with	with	ADP
fbem-3688	51	30	an	an	DET
fbem-3688	51	31	experienced	experienced	ADJ
fbem-3688	51	32	director	director	NOUN
fbem-3688	51	33	can	can	AUX
fbem-3688	51	34	reduces	reduce	VERB
fbem-3688	51	35	the	the	DET
fbem-3688	51	36	lag	lag	NOUN
fbem-3688	51	37	if	if	SCONJ
fbem-3688	51	38	audit	audit	NOUN
fbem-3688	51	39	report	report	NOUN
fbem-3688	51	40	by	by	ADP
fbem-3688	51	41	roughly	roughly	ADV
fbem-3688	51	42	7	7	NUM
fbem-3688	51	43	days	day	NOUN
fbem-3688	51	44	(	(	PUNCT
fbem-3688	51	45	sultana	sultana	NOUN
fbem-3688	51	46	et	et	PROPN
fbem-3688	51	47	al	al	PROPN
fbem-3688	51	48	.	.	PROPN
fbem-3688	51	49	,	,	PUNCT
fbem-3688	51	50	2015	2015	NUM
fbem-3688	51	51	)	)	PUNCT
fbem-3688	51	52	.	.	PUNCT
fbem-3688	52	1	it	it	PRON
fbem-3688	52	2	may	may	AUX
fbem-3688	52	3	be	be	AUX
fbem-3688	52	4	concluded	conclude	VERB
fbem-3688	52	5	that	that	SCONJ
fbem-3688	52	6	audit	audit	NOUN
fbem-3688	52	7	committees	committee	NOUN
fbem-3688	52	8	with	with	ADP
fbem-3688	52	9	expertise	expertise	NOUN
fbem-3688	52	10	directly	directly	ADV
fbem-3688	52	11	related	relate	VERB
fbem-3688	52	12	to	to	ADP
fbem-3688	52	13	financial	financial	ADJ
fbem-3688	52	14	statement	statement	NOUN
fbem-3688	52	15	quality	quality	NOUN
fbem-3688	52	16	play	play	VERB
fbem-3688	52	17	an	an	DET
fbem-3688	52	18	significant	significant	ADJ
fbem-3688	52	19	part	part	NOUN
fbem-3688	52	20	in	in	ADP
fbem-3688	52	21	reducing	reduce	VERB
fbem-3688	52	22	the	the	DET
fbem-3688	52	23	lag	lag	NOUN
fbem-3688	52	24	of	of	ADP
fbem-3688	52	25	audit	audit	NOUN
fbem-3688	52	26	report	report	NOUN
fbem-3688	52	27	and	and	CCONJ
fbem-3688	52	28	thus	thus	ADV
fbem-3688	52	29	enhancing	enhance	VERB
fbem-3688	52	30	timeliness	timeliness	NOUN
fbem-3688	52	31	of	of	ADP
fbem-3688	52	32	financial	financial	ADJ
fbem-3688	52	33	reporting	reporting	NOUN
fbem-3688	52	34	(	(	PUNCT
fbem-3688	52	35	ghafran	ghafran	NOUN
fbem-3688	52	36	and	and	CCONJ
fbem-3688	52	37	yasmin	yasmin	PROPN
fbem-3688	52	38	,	,	PUNCT
fbem-3688	52	39	2018	2018	NUM
fbem-3688	52	40	)	)	PUNCT
fbem-3688	52	41	.	.	PUNCT
fbem-3688	53	1	on	on	ADP
fbem-3688	53	2	the	the	DET
fbem-3688	53	3	other	other	ADJ
fbem-3688	53	4	hand	hand	NOUN
fbem-3688	53	5	,	,	PUNCT
fbem-3688	53	6	audit	audit	NOUN
fbem-3688	53	7	committees	committee	NOUN
fbem-3688	53	8	without	without	ADP
fbem-3688	53	9	financial	financial	ADJ
fbem-3688	53	10	expertise	expertise	NOUN
fbem-3688	53	11	tend	tend	VERB
fbem-3688	53	12	to	to	PART
fbem-3688	53	13	rely	rely	VERB
fbem-3688	53	14	on	on	ADP
fbem-3688	53	15	external	external	ADJ
fbem-3688	53	16	auditors	auditor	NOUN
fbem-3688	53	17	to	to	PART
fbem-3688	53	18	ensure	ensure	VERB
fbem-3688	53	19	critical	critical	ADJ
fbem-3688	53	20	financial	financial	ADJ
fbem-3688	53	21	accounting	accounting	NOUN
fbem-3688	53	22	data	datum	NOUN
fbem-3688	53	23	(	(	PUNCT
fbem-3688	53	24	such	such	ADJ
fbem-3688	53	25	as	as	ADP
fbem-3688	53	26	earnings	earning	NOUN
fbem-3688	53	27	)	)	PUNCT
fbem-3688	53	28	regardless	regardless	ADV
fbem-3688	53	29	of	of	ADP
fbem-3688	53	30	whether	whether	SCONJ
fbem-3688	53	31	they	they	PRON
fbem-3688	53	32	are	be	AUX
fbem-3688	53	33	relevant	relevant	ADJ
fbem-3688	53	34	or	or	CCONJ
fbem-3688	53	35	reliable	reliable	ADJ
fbem-3688	53	36	to	to	ADP
fbem-3688	53	37	external	external	ADJ
fbem-3688	53	38	decision	decision	NOUN
fbem-3688	53	39	-	-	PUNCT
fbem-3688	53	40	makers	maker	NOUN
fbem-3688	53	41	(	(	PUNCT
fbem-3688	53	42	defond	defond	NOUN
fbem-3688	53	43	et	et	PROPN
fbem-3688	53	44	al	al	PROPN
fbem-3688	53	45	.	.	PROPN
fbem-3688	53	46	,	,	PUNCT
fbem-3688	53	47	2005	2005	NUM
fbem-3688	53	48	;	;	PUNCT
fbem-3688	53	49	sultana	sultana	NOUN
fbem-3688	53	50	and	and	CCONJ
fbem-3688	53	51	van	van	PROPN
fbem-3688	53	52	der	der	PROPN
fbem-3688	53	53	zahn	zahn	PROPN
fbem-3688	53	54	,	,	PUNCT
fbem-3688	53	55	2013	2013	NUM
fbem-3688	53	56	)	)	PUNCT
fbem-3688	53	57	.	.	PUNCT
fbem-3688	54	1	according	accord	VERB
fbem-3688	54	2	to	to	ADP
fbem-3688	54	3	similar	similar	ADJ
fbem-3688	54	4	studies	study	NOUN
fbem-3688	54	5	,	,	PUNCT
fbem-3688	54	6	audit	audit	NOUN
fbem-3688	54	7	committee	committee	NOUN
fbem-3688	54	8	members	member	NOUN
fbem-3688	54	9	with	with	ADP
fbem-3688	54	10	financial	financial	ADJ
fbem-3688	54	11	expertise	expertise	NOUN
fbem-3688	54	12	are	be	AUX
fbem-3688	54	13	less	less	ADV
fbem-3688	54	14	likely	likely	ADJ
fbem-3688	54	15	to	to	PART
fbem-3688	54	16	be	be	AUX
fbem-3688	54	17	involved	involve	VERB
fbem-3688	54	18	with	with	ADP
fbem-3688	54	19	internal	internal	ADJ
fbem-3688	54	20	control	control	NOUN
fbem-3688	54	21	problems	problem	NOUN
fbem-3688	54	22	,	,	PUNCT
fbem-3688	54	23	whereas	whereas	SCONJ
fbem-3688	54	24	audit	audit	NOUN
fbem-3688	54	25	committee	committee	NOUN
fbem-3688	54	26	members	member	NOUN
fbem-3688	54	27	without	without	ADP
fbem-3688	54	28	financial	financial	ADJ
fbem-3688	54	29	experience	experience	NOUN
fbem-3688	54	30	are	be	AUX
fbem-3688	54	31	unable	unable	ADJ
fbem-3688	54	32	to	to	PART
fbem-3688	54	33	ensure	ensure	VERB
fbem-3688	54	34	audit	audit	NOUN
fbem-3688	54	35	quality	quality	NOUN
fbem-3688	54	36	to	to	ADP
fbem-3688	54	37	some	some	DET
fbem-3688	54	38	extent	extent	NOUN
fbem-3688	54	39	(	(	PUNCT
fbem-3688	54	40	zhang	zhang	X
fbem-3688	54	41	et	et	PROPN
fbem-3688	54	42	al	al	PROPN
fbem-3688	54	43	.	.	PROPN
fbem-3688	54	44	,	,	PUNCT
fbem-3688	54	45	2007	2007	NUM
fbem-3688	54	46	;	;	PUNCT
fbem-3688	54	47	zaman	zaman	PROPN
fbem-3688	54	48	et	et	PROPN
fbem-3688	54	49	al	al	PROPN
fbem-3688	54	50	.	.	PROPN
fbem-3688	54	51	,	,	PUNCT
fbem-3688	54	52	2011	2011	NUM
fbem-3688	54	53	)	)	PUNCT
fbem-3688	54	54	.	.	PUNCT
fbem-3688	55	1	furthermore	furthermore	ADV
fbem-3688	55	2	,	,	PUNCT
fbem-3688	55	3	the	the	DET
fbem-3688	55	4	possibility	possibility	NOUN
fbem-3688	55	5	of	of	ADP
fbem-3688	55	6	financial	financial	ADJ
fbem-3688	55	7	misrepresentation	misrepresentation	NOUN
fbem-3688	55	8	and	and	CCONJ
fbem-3688	55	9	fraud	fraud	NOUN
fbem-3688	55	10	will	will	AUX
fbem-3688	55	11	increase	increase	VERB
fbem-3688	55	12	if	if	SCONJ
fbem-3688	55	13	the	the	DET
fbem-3688	55	14	audit	audit	NOUN
fbem-3688	55	15	committee	committee	NOUN
fbem-3688	55	16	lacks	lack	VERB
fbem-3688	55	17	financial	financial	ADJ
fbem-3688	55	18	expertise	expertise	NOUN
fbem-3688	55	19	,	,	PUNCT
fbem-3688	55	20	according	accord	VERB
fbem-3688	55	21	to	to	ADP
fbem-3688	55	22	some	some	DET
fbem-3688	55	23	researches	research	NOUN
fbem-3688	55	24	(	(	PUNCT
fbem-3688	55	25	xie	xie	PROPN
fbem-3688	55	26	et	et	PROPN
fbem-3688	55	27	al	al	PROPN
fbem-3688	55	28	.	.	PROPN
fbem-3688	55	29	,	,	PUNCT
fbem-3688	55	30	2003	2003	NUM
fbem-3688	55	31	)	)	PUNCT
fbem-3688	55	32	.	.	PUNCT
fbem-3688	56	1	what	what	PRON
fbem-3688	56	2	is	be	AUX
fbem-3688	56	3	more	more	ADJ
fbem-3688	56	4	,	,	PUNCT
fbem-3688	56	5	defond	defond	VERB
fbem-3688	56	6	et	et	PROPN
fbem-3688	56	7	al	al	PROPN
fbem-3688	56	8	.	.	PROPN
fbem-3688	56	9	suggested	suggest	VERB
fbem-3688	56	10	that	that	SCONJ
fbem-3688	56	11	appointing	appoint	VERB
fbem-3688	56	12	accounting	accounting	NOUN
fbem-3688	56	13	and	and	CCONJ
fbem-3688	56	14	finance	finance	NOUN
fbem-3688	56	15	professionals	professional	NOUN
fbem-3688	56	16	to	to	PART
fbem-3688	56	17	audit	audit	VERB
fbem-3688	56	18	committees	committee	NOUN
fbem-3688	56	19	results	result	VERB
fbem-3688	56	20	in	in	ADP
fbem-3688	56	21	high	high	ADJ
fbem-3688	56	22	positive	positive	ADJ
fbem-3688	56	23	cumulative	cumulative	ADJ
fbem-3688	56	24	abnormal	abnormal	ADJ
fbem-3688	56	25	returns	return	NOUN
fbem-3688	56	26	.	.	PUNCT
fbem-3688	57	1	the	the	DET
fbem-3688	57	2	outcomes	outcome	NOUN
fbem-3688	57	3	indicate	indicate	VERB
fbem-3688	57	4	that	that	SCONJ
fbem-3688	57	5	an	an	DET
fbem-3688	57	6	audit	audit	NOUN
fbem-3688	57	7	committee	committee	NOUN
fbem-3688	57	8	comprised	comprise	VERB
fbem-3688	57	9	of	of	ADP
fbem-3688	57	10	accounting	accounting	NOUN
fbem-3688	57	11	and	and	CCONJ
fbem-3688	57	12	finance	finance	NOUN
fbem-3688	57	13	experts	expert	NOUN
fbem-3688	57	14	can	can	AUX
fbem-3688	57	15	strengthen	strengthen	VERB
fbem-3688	57	16	corporate	corporate	ADJ
fbem-3688	57	17	governance	governance	NOUN
fbem-3688	57	18	.	.	PUNCT
fbem-3688	58	1	in	in	ADP
fbem-3688	58	2	an	an	DET
fbem-3688	58	3	analysis	analysis	NOUN
fbem-3688	58	4	of	of	ADP
fbem-3688	58	5	audit	audit	NOUN
fbem-3688	58	6	committee	committee	NOUN
fbem-3688	58	7	data	datum	NOUN
fbem-3688	58	8	for	for	ADP
fbem-3688	58	9	36	36	NUM
fbem-3688	58	10	north	north	NOUN
fbem-3688	58	11	american	american	ADJ
fbem-3688	58	12	mining	mining	NOUN
fbem-3688	58	13	companies	company	NOUN
fbem-3688	58	14	from	from	ADP
fbem-3688	58	15	january	january	PROPN
fbem-3688	58	16	1993	1993	NUM
fbem-3688	58	17	to	to	ADP
fbem-3688	58	18	december	december	PROPN
fbem-3688	58	19	1999	1999	NUM
fbem-3688	58	20	,	,	PUNCT
fbem-3688	58	21	according	accord	VERB
fbem-3688	58	22	to	to	ADP
fbem-3688	58	23	dionne	dionne	PROPN
fbem-3688	58	24	and	and	CCONJ
fbem-3688	58	25	triki	triki	PROPN
fbem-3688	58	26	(	(	PUNCT
fbem-3688	58	27	2005	2005	NUM
fbem-3688	58	28	)	)	PUNCT
fbem-3688	58	29	,	,	PUNCT
fbem-3688	58	30	companies	company	NOUN
fbem-3688	58	31	with	with	ADP
fbem-3688	58	32	financial	financial	ADJ
fbem-3688	58	33	expertise	expertise	NOUN
fbem-3688	58	34	have	have	VERB
fbem-3688	58	35	more	more	ADJ
fbem-3688	58	36	advantages	advantage	NOUN
fbem-3688	58	37	in	in	ADP
fbem-3688	58	38	understanding	understand	VERB
fbem-3688	58	39	financial	financial	ADJ
fbem-3688	58	40	decisions	decision	NOUN
fbem-3688	58	41	,	,	PUNCT
fbem-3688	58	42	acting	act	VERB
fbem-3688	58	43	in	in	ADP
fbem-3688	58	44	the	the	DET
fbem-3688	58	45	interests	interest	NOUN
fbem-3688	58	46	of	of	ADP
fbem-3688	58	47	shareholders	shareholder	NOUN
fbem-3688	58	48	,	,	PUNCT
fbem-3688	58	49	risk	risk	NOUN
fbem-3688	58	50	assessment	assessment	NOUN
fbem-3688	58	51	and	and	CCONJ
fbem-3688	58	52	management	management	NOUN
fbem-3688	58	53	than	than	ADP
fbem-3688	58	54	companies	company	NOUN
fbem-3688	58	55	without	without	ADP
fbem-3688	58	56	financial	financial	ADJ
fbem-3688	58	57	expertise	expertise	NOUN
fbem-3688	58	58	.	.	PUNCT
fbem-3688	59	1	at	at	ADP
fbem-3688	59	2	the	the	DET
fbem-3688	59	3	same	same	ADJ
fbem-3688	59	4	time	time	NOUN
fbem-3688	59	5	,	,	PUNCT
fbem-3688	59	6	audit	audit	NOUN
fbem-3688	59	7	committee	committee	NOUN
fbem-3688	59	8	members	member	NOUN
fbem-3688	59	9	with	with	ADP
fbem-3688	59	10	financial	financial	ADJ
fbem-3688	59	11	reporting	reporting	NOUN
fbem-3688	59	12	knowledge	knowledge	NOUN
fbem-3688	59	13	and	and	CCONJ
fbem-3688	59	14	audit	audit	NOUN
fbem-3688	59	15	understanding	understanding	NOUN
fbem-3688	59	16	were	be	AUX
fbem-3688	59	17	more	more	ADV
fbem-3688	59	18	likely	likely	ADJ
fbem-3688	59	19	than	than	ADP
fbem-3688	59	20	members	member	NOUN
fbem-3688	59	21	without	without	ADP
fbem-3688	59	22	audit	audit	NOUN
fbem-3688	59	23	experience	experience	NOUN
fbem-3688	59	24	to	to	PART
fbem-3688	59	25	understand	understand	VERB
fbem-3688	59	26	audit	audit	NOUN
fbem-3688	59	27	judgements	judgement	NOUN
fbem-3688	59	28	and	and	CCONJ
fbem-3688	59	29	support	support	NOUN
fbem-3688	59	30	audits	audits	NOUN
fbem-3688	59	31	in	in	ADP
fbem-3688	59	32	audit	audit	NOUN
fbem-3688	59	33	management	management	NOUN
fbem-3688	59	34	disagreements	disagreement	NOUN
fbem-3688	59	35	(	(	PUNCT
fbem-3688	59	36	dezoort	dezoort	NOUN
fbem-3688	59	37	and	and	CCONJ
fbem-3688	59	38	salterio	salterio	NOUN
fbem-3688	59	39	,	,	PUNCT
fbem-3688	59	40	2001	2001	NUM
fbem-3688	59	41	)	)	PUNCT
fbem-3688	59	42	.	.	PUNCT
fbem-3688	60	1	these	these	DET
fbem-3688	60	2	studies	study	NOUN
fbem-3688	60	3	illustrate	illustrate	VERB
fbem-3688	60	4	that	that	SCONJ
fbem-3688	60	5	a	a	DET
fbem-3688	60	6	financial	financial	ADJ
fbem-3688	60	7	audit	audit	NOUN
fbem-3688	60	8	committee	committee	NOUN
fbem-3688	60	9	can	can	AUX
fbem-3688	60	10	better	well	ADV
fbem-3688	60	11	assist	assist	VERB
fbem-3688	60	12	organisations	organisation	NOUN
fbem-3688	60	13	in	in	ADP
fbem-3688	60	14	developing	develop	VERB
fbem-3688	60	15	more	more	ADV
fbem-3688	60	16	effective	effective	ADJ
fbem-3688	60	17	internal	internal	ADJ
fbem-3688	60	18	control	control	NOUN
fbem-3688	60	19	and	and	CCONJ
fbem-3688	60	20	risk	risk	NOUN
fbem-3688	60	21	management	management	NOUN
fbem-3688	60	22	systems	system	NOUN
fbem-3688	60	23	.	.	PUNCT
fbem-3688	61	1	(	(	PUNCT
fbem-3688	61	2	mcdaniel	mcdaniel	PROPN
fbem-3688	61	3	et	et	PROPN
fbem-3688	61	4	al	al	PROPN
fbem-3688	61	5	.	.	PROPN
fbem-3688	61	6	,	,	PUNCT
fbem-3688	61	7	2002	2002	NUM
fbem-3688	61	8	;	;	PUNCT
fbem-3688	61	9	cohen	cohen	PROPN
fbem-3688	61	10	et	et	PROPN
fbem-3688	61	11	al	al	PROPN
fbem-3688	61	12	.	.	PROPN
fbem-3688	61	13	,2013	,2013	PUNCT
fbem-3688	61	14	)	)	PUNCT
fbem-3688	61	15	.	.	PUNCT
fbem-3688	62	1	in	in	ADP
fbem-3688	62	2	addition	addition	NOUN
fbem-3688	62	3	,	,	PUNCT
fbem-3688	62	4	audit	audit	NOUN
fbem-3688	62	5	committee	committee	NOUN
fbem-3688	62	6	members	member	NOUN
fbem-3688	62	7	with	with	ADP
fbem-3688	62	8	financial	financial	ADJ
fbem-3688	62	9	expertise	expertise	NOUN
fbem-3688	62	10	can	can	AUX
fbem-3688	62	11	conduct	conduct	VERB
fbem-3688	62	12	monitoring	monitoring	NOUN
fbem-3688	62	13	functions	function	NOUN
fbem-3688	62	14	during	during	ADP
fbem-3688	62	15	financial	financial	ADJ
fbem-3688	62	16	reporting	reporting	NOUN
fbem-3688	62	17	,	,	PUNCT
fbem-3688	62	18	such	such	ADJ
fbem-3688	62	19	as	as	ADP
fbem-3688	62	20	the	the	DET
fbem-3688	62	21	detection	detection	NOUN
fbem-3688	62	22	of	of	ADP
fbem-3688	62	23	material	material	NOUN
fbem-3688	62	24	misstatements	misstatement	NOUN
fbem-3688	62	25	.	.	PUNCT
fbem-3688	63	1	to	to	PART
fbem-3688	63	2	summarise	summarise	VERB
fbem-3688	63	3	,	,	PUNCT
fbem-3688	63	4	to	to	PART
fbem-3688	63	5	properly	properly	ADV
fbem-3688	63	6	fulfil	fulfil	VERB
fbem-3688	63	7	the	the	DET
fbem-3688	63	8	supervision	supervision	NOUN
fbem-3688	63	9	job	job	NOUN
fbem-3688	63	10	,	,	PUNCT
fbem-3688	63	11	an	an	DET
fbem-3688	63	12	audit	audit	NOUN
fbem-3688	63	13	committee	committee	NOUN
fbem-3688	63	14	with	with	ADP
fbem-3688	63	15	competence	competence	NOUN
fbem-3688	63	16	can	can	AUX
fbem-3688	63	17	improve	improve	VERB
fbem-3688	63	18	the	the	DET
fbem-3688	63	19	quality	quality	NOUN
fbem-3688	63	20	of	of	ADP
fbem-3688	63	21	financial	financial	ADJ
fbem-3688	63	22	reports	report	NOUN
fbem-3688	63	23	,	,	PUNCT
fbem-3688	63	24	shorten	shorten	VERB
fbem-3688	63	25	the	the	DET
fbem-3688	63	26	lag	lag	NOUN
fbem-3688	63	27	of	of	ADP
fbem-3688	63	28	audit	audit	NOUN
fbem-3688	63	29	reports	report	NOUN
fbem-3688	63	30	,	,	PUNCT
fbem-3688	63	31	and	and	CCONJ
fbem-3688	63	32	to	to	ADP
fbem-3688	63	33	some	some	DET
fbem-3688	63	34	extent	extent	NOUN
fbem-3688	63	35	prevent	prevent	VERB
fbem-3688	63	36	financial	financial	ADJ
fbem-3688	63	37	fraud	fraud	NOUN
fbem-3688	63	38	.	.	PUNCT
fbem-3688	64	1	2.3	2.3	NUM
fbem-3688	64	2	.	.	PUNCT
fbem-3688	65	1	the	the	DET
fbem-3688	65	2	value	value	NOUN
fbem-3688	65	3	of	of	ADP
fbem-3688	65	4	activities	activity	NOUN
fbem-3688	65	5	of	of	ADP
fbem-3688	65	6	audit	audit	NOUN
fbem-3688	65	7	committee	committee	NOUN
fbem-3688	65	8	on	on	ADP
fbem-3688	65	9	the	the	DET
fbem-3688	65	10	other	other	ADJ
fbem-3688	65	11	hand	hand	NOUN
fbem-3688	65	12	,	,	PUNCT
fbem-3688	65	13	activity	activity	NOUN
fbem-3688	65	14	,	,	PUNCT
fbem-3688	65	15	as	as	ADP
fbem-3688	65	16	another	another	DET
fbem-3688	65	17	crucial	crucial	ADJ
fbem-3688	65	18	characteristic	characteristic	NOUN
fbem-3688	65	19	of	of	ADP
fbem-3688	65	20	the	the	DET
fbem-3688	65	21	audit	audit	NOUN
fbem-3688	65	22	committee	committee	NOUN
fbem-3688	65	23	,	,	PUNCT
fbem-3688	65	24	have	have	VERB
fbem-3688	65	25	a	a	DET
fbem-3688	65	26	material	material	ADJ
fbem-3688	65	27	influence	influence	NOUN
fbem-3688	65	28	on	on	ADP
fbem-3688	65	29	the	the	DET
fbem-3688	65	30	overall	overall	ADJ
fbem-3688	65	31	efficacy	efficacy	NOUN
fbem-3688	65	32	of	of	ADP
fbem-3688	65	33	the	the	DET
fbem-3688	65	34	audit	audit	NOUN
fbem-3688	65	35	committee	committee	NOUN
fbem-3688	65	36	and	and	CCONJ
fbem-3688	65	37	the	the	DET
fbem-3688	65	38	process	process	NOUN
fbem-3688	65	39	of	of	ADP
fbem-3688	65	40	financial	financial	ADJ
fbem-3688	65	41	reporting	reporting	NOUN
fbem-3688	65	42	.	.	PUNCT
fbem-3688	66	1	if	if	SCONJ
fbem-3688	66	2	audit	audit	NOUN
fbem-3688	66	3	committee	committee	NOUN
fbem-3688	66	4	maintains	maintain	VERB
fbem-3688	66	5	a	a	DET
fbem-3688	66	6	high	high	ADJ
fbem-3688	66	7	level	level	NOUN
fbem-3688	66	8	of	of	ADP
fbem-3688	66	9	activity	activity	NOUN
fbem-3688	66	10	they	they	PRON
fbem-3688	66	11	can	can	AUX
fbem-3688	66	12	perform	perform	VERB
fbem-3688	66	13	its	its	PRON
fbem-3688	66	14	duties	duty	NOUN
fbem-3688	66	15	better	well	ADV
fbem-3688	66	16	(	(	PUNCT
fbem-3688	66	17	sultana	sultana	NOUN
fbem-3688	66	18	et	et	PROPN
fbem-3688	66	19	al	al	PROPN
fbem-3688	66	20	.	.	PROPN
fbem-3688	66	21	,2015	,2015	PROPN
fbem-3688	66	22	)	)	PUNCT
fbem-3688	66	23	,	,	PUNCT
fbem-3688	66	24	and	and	CCONJ
fbem-3688	66	25	it	it	PRON
fbem-3688	66	26	must	must	AUX
fbem-3688	66	27	work	work	VERB
fbem-3688	66	28	diligently	diligently	ADV
fbem-3688	66	29	to	to	PART
fbem-3688	66	30	successfully	successfully	ADV
fbem-3688	66	31	supervise	supervise	VERB
fbem-3688	66	32	the	the	DET
fbem-3688	66	33	process	process	NOUN
fbem-3688	66	34	of	of	ADP
fbem-3688	66	35	financial	financial	ADJ
fbem-3688	66	36	reporting	reporting	NOUN
fbem-3688	66	37	(	(	PUNCT
fbem-3688	66	38	carcello	carcello	PROPN
fbem-3688	66	39	,	,	PUNCT
fbem-3688	66	40	2009	2009	NUM
fbem-3688	66	41	)	)	PUNCT
fbem-3688	66	42	.	.	PUNCT
fbem-3688	67	1	however	however	ADV
fbem-3688	67	2	,	,	PUNCT
fbem-3688	67	3	it	it	PRON
fbem-3688	67	4	is	be	AUX
fbem-3688	67	5	difficult	difficult	ADJ
fbem-3688	67	6	to	to	PART
fbem-3688	67	7	precisely	precisely	ADV
fbem-3688	67	8	assess	assess	VERB
fbem-3688	67	9	the	the	DET
fbem-3688	67	10	committee	committee	NOUN
fbem-3688	67	11	's	's	PART
fbem-3688	67	12	19	19	NUM
fbem-3688	67	13	efforts	effort	NOUN
fbem-3688	67	14	(	(	PUNCT
fbem-3688	67	15	raghunandan	raghunandan	NOUN
fbem-3688	67	16	and	and	CCONJ
fbem-3688	67	17	rama	rama	PROPN
fbem-3688	67	18	2007	2007	NUM
fbem-3688	67	19	)	)	PUNCT
fbem-3688	67	20	,	,	PUNCT
fbem-3688	67	21	so	so	CCONJ
fbem-3688	67	22	the	the	DET
fbem-3688	67	23	diligence	diligence	NOUN
fbem-3688	67	24	of	of	ADP
fbem-3688	67	25	the	the	DET
fbem-3688	67	26	audit	audit	NOUN
fbem-3688	67	27	committee	committee	NOUN
fbem-3688	67	28	would	would	AUX
fbem-3688	67	29	be	be	AUX
fbem-3688	67	30	judged	judge	VERB
fbem-3688	67	31	by	by	ADP
fbem-3688	67	32	measuring	measure	VERB
fbem-3688	67	33	the	the	DET
fbem-3688	67	34	frequency	frequency	NOUN
fbem-3688	67	35	of	of	ADP
fbem-3688	67	36	meetings	meeting	NOUN
fbem-3688	67	37	.	.	PUNCT
fbem-3688	68	1	according	accord	VERB
fbem-3688	68	2	to	to	ADP
fbem-3688	68	3	frc	frc	PROPN
fbem-3688	68	4	's	's	PART
fbem-3688	68	5	recommendation	recommendation	NOUN
fbem-3688	68	6	,	,	PUNCT
fbem-3688	68	7	"	"	PUNCT
fbem-3688	68	8	the	the	DET
fbem-3688	68	9	audit	audit	NOUN
fbem-3688	68	10	committee	committee	NOUN
fbem-3688	68	11	shall	shall	AUX
fbem-3688	68	12	convene	convene	VERB
fbem-3688	68	13	no	no	ADV
fbem-3688	68	14	less	less	ADJ
fbem-3688	68	15	than	than	ADP
fbem-3688	68	16	three	three	NUM
fbem-3688	68	17	times	time	NOUN
fbem-3688	68	18	a	a	DET
fbem-3688	68	19	year	year	NOUN
fbem-3688	68	20	"	"	PUNCT
fbem-3688	68	21	.	.	PUNCT
fbem-3688	69	1	nonetheless	nonetheless	ADV
fbem-3688	69	2	,	,	PUNCT
fbem-3688	69	3	authoritative	authoritative	ADJ
fbem-3688	69	4	statements	statement	NOUN
fbem-3688	69	5	according	accord	VERB
fbem-3688	69	6	to	to	ADP
fbem-3688	69	7	sharma	sharma	PROPN
fbem-3688	69	8	et	et	PROPN
fbem-3688	69	9	al.(2009	al.(2009	PROPN
fbem-3688	69	10	)	)	PUNCT
fbem-3688	69	11	,	,	PUNCT
fbem-3688	69	12	are	be	AUX
fbem-3688	69	13	often	often	ADV
fbem-3688	69	14	quiet	quiet	ADJ
fbem-3688	69	15	on	on	ADP
fbem-3688	69	16	meeting	meet	VERB
fbem-3688	69	17	frequency	frequency	NOUN
fbem-3688	69	18	,	,	PUNCT
fbem-3688	69	19	sometimes	sometimes	ADV
fbem-3688	69	20	implying	imply	VERB
fbem-3688	69	21	four	four	NUM
fbem-3688	69	22	meetings	meeting	NOUN
fbem-3688	69	23	,	,	PUNCT
fbem-3688	69	24	although	although	SCONJ
fbem-3688	69	25	in	in	ADP
fbem-3688	69	26	actuality	actuality	NOUN
fbem-3688	69	27	there	there	PRON
fbem-3688	69	28	is	be	VERB
fbem-3688	69	29	no	no	DET
fbem-3688	69	30	clear	clear	ADJ
fbem-3688	69	31	agreement	agreement	NOUN
fbem-3688	69	32	on	on	ADP
fbem-3688	69	33	how	how	SCONJ
fbem-3688	69	34	often	often	ADV
fbem-3688	69	35	the	the	DET
fbem-3688	69	36	audit	audit	NOUN
fbem-3688	69	37	committee	committee	NOUN
fbem-3688	69	38	should	should	AUX
fbem-3688	69	39	meet	meet	VERB
fbem-3688	69	40	.	.	PUNCT
fbem-3688	70	1	the	the	DET
fbem-3688	70	2	activities	activity	NOUN
fbem-3688	70	3	of	of	ADP
fbem-3688	70	4	a	a	DET
fbem-3688	70	5	diligent	diligent	ADJ
fbem-3688	70	6	audit	audit	NOUN
fbem-3688	70	7	committee	committee	NOUN
fbem-3688	70	8	can	can	AUX
fbem-3688	70	9	have	have	VERB
fbem-3688	70	10	a	a	DET
fbem-3688	70	11	favourable	favourable	ADJ
fbem-3688	70	12	influence	influence	NOUN
fbem-3688	70	13	on	on	ADP
fbem-3688	70	14	the	the	DET
fbem-3688	70	15	overall	overall	ADJ
fbem-3688	70	16	performance	performance	NOUN
fbem-3688	70	17	of	of	ADP
fbem-3688	70	18	the	the	DET
fbem-3688	70	19	audit	audit	NOUN
fbem-3688	70	20	committee	committee	NOUN
fbem-3688	70	21	and	and	CCONJ
fbem-3688	70	22	the	the	DET
fbem-3688	70	23	governance	governance	NOUN
fbem-3688	70	24	of	of	ADP
fbem-3688	70	25	the	the	DET
fbem-3688	70	26	financial	financial	ADJ
fbem-3688	70	27	reporting	reporting	NOUN
fbem-3688	70	28	process	process	NOUN
fbem-3688	70	29	.	.	PUNCT
fbem-3688	71	1	according	accord	VERB
fbem-3688	71	2	to	to	ADP
fbem-3688	71	3	studies	study	NOUN
fbem-3688	71	4	,	,	PUNCT
fbem-3688	71	5	through	through	ADP
fbem-3688	71	6	more	more	ADJ
fbem-3688	71	7	frequent	frequent	ADJ
fbem-3688	71	8	meetings	meeting	NOUN
fbem-3688	71	9	,	,	PUNCT
fbem-3688	71	10	audit	audit	NOUN
fbem-3688	71	11	committees	committee	NOUN
fbem-3688	71	12	will	will	AUX
fbem-3688	71	13	effectively	effectively	ADV
fbem-3688	71	14	and	and	CCONJ
fbem-3688	71	15	proactively	proactively	ADV
fbem-3688	71	16	address	address	VERB
fbem-3688	71	17	changes	change	NOUN
fbem-3688	71	18	in	in	ADP
fbem-3688	71	19	the	the	DET
fbem-3688	71	20	uncertain	uncertain	ADJ
fbem-3688	71	21	business	business	NOUN
fbem-3688	71	22	and	and	CCONJ
fbem-3688	71	23	financial	financial	ADJ
fbem-3688	71	24	climate	climate	NOUN
fbem-3688	71	25	and	and	CCONJ
fbem-3688	71	26	better	well	ADV
fbem-3688	71	27	respond	respond	VERB
fbem-3688	71	28	to	to	ADP
fbem-3688	71	29	the	the	DET
fbem-3688	71	30	challenges	challenge	NOUN
fbem-3688	71	31	and	and	CCONJ
fbem-3688	71	32	complexities	complexity	NOUN
fbem-3688	71	33	of	of	ADP
fbem-3688	71	34	financial	financial	ADJ
fbem-3688	71	35	operations	operation	NOUN
fbem-3688	71	36	(	(	PUNCT
fbem-3688	71	37	vafeas	vafea	NOUN
fbem-3688	71	38	,	,	PUNCT
fbem-3688	71	39	1999	1999	NUM
fbem-3688	71	40	;	;	PUNCT
fbem-3688	71	41	stewart	stewart	PROPN
fbem-3688	71	42	&	&	CCONJ
fbem-3688	71	43	munro	munro	PROPN
fbem-3688	71	44	,	,	PUNCT
fbem-3688	71	45	2007	2007	NUM
fbem-3688	71	46	)	)	PUNCT
fbem-3688	71	47	.	.	PUNCT
fbem-3688	72	1	furthermore	furthermore	ADV
fbem-3688	72	2	,	,	PUNCT
fbem-3688	72	3	for	for	ADP
fbem-3688	72	4	the	the	DET
fbem-3688	72	5	internal	internal	ADJ
fbem-3688	72	6	control	control	NOUN
fbem-3688	72	7	,	,	PUNCT
fbem-3688	72	8	an	an	DET
fbem-3688	72	9	active	active	ADJ
fbem-3688	72	10	audit	audit	NOUN
fbem-3688	72	11	committee	committee	NOUN
fbem-3688	72	12	can	can	AUX
fbem-3688	72	13	ensure	ensure	VERB
fbem-3688	72	14	that	that	SCONJ
fbem-3688	72	15	the	the	DET
fbem-3688	72	16	integrity	integrity	NOUN
fbem-3688	72	17	of	of	ADP
fbem-3688	72	18	the	the	DET
fbem-3688	72	19	report	report	NOUN
fbem-3688	72	20	earning	earn	VERB
fbem-3688	72	21	by	by	ADP
fbem-3688	72	22	detecting	detect	VERB
fbem-3688	72	23	and	and	CCONJ
fbem-3688	72	24	preventing	prevent	VERB
fbem-3688	72	25	the	the	DET
fbem-3688	72	26	opportunism	opportunism	ADJ
fbem-3688	72	27	behavior	behavior	NOUN
fbem-3688	72	28	of	of	ADP
fbem-3688	72	29	the	the	DET
fbem-3688	72	30	management	management	NOUN
fbem-3688	72	31	,	,	PUNCT
fbem-3688	72	32	the	the	DET
fbem-3688	72	33	consistent	consistent	ADJ
fbem-3688	72	34	conclusion	conclusion	NOUN
fbem-3688	72	35	with	with	ADP
fbem-3688	72	36	prior	prior	ADJ
fbem-3688	72	37	research	research	NOUN
fbem-3688	72	38	of	of	ADP
fbem-3688	72	39	krishnan	krishnan	PROPN
fbem-3688	72	40	&	&	CCONJ
fbem-3688	72	41	visvanathan	visvanathan	PROPN
fbem-3688	72	42	in	in	ADP
fbem-3688	72	43	2007	2007	NUM
fbem-3688	72	44	,	,	PUNCT
fbem-3688	72	45	who	who	PRON
fbem-3688	72	46	found	find	VERB
fbem-3688	72	47	that	that	SCONJ
fbem-3688	72	48	a	a	DET
fbem-3688	72	49	more	more	ADV
fbem-3688	72	50	diligent	diligent	ADJ
fbem-3688	72	51	audit	audit	NOUN
fbem-3688	72	52	committee	committee	NOUN
fbem-3688	72	53	is	be	AUX
fbem-3688	72	54	less	less	ADV
fbem-3688	72	55	likely	likely	ADJ
fbem-3688	72	56	to	to	ADP
fbem-3688	72	57	misleading	mislead	VERB
fbem-3688	72	58	statement	statement	NOUN
fbem-3688	72	59	and	and	CCONJ
fbem-3688	72	60	make	make	VERB
fbem-3688	72	61	a	a	DET
fbem-3688	72	62	fraudulent	fraudulent	NOUN
fbem-3688	72	63	,	,	PUNCT
fbem-3688	72	64	because	because	SCONJ
fbem-3688	72	65	they	they	PRON
fbem-3688	72	66	use	use	VERB
fbem-3688	72	67	discretionary	discretionary	ADJ
fbem-3688	72	68	accruals	accrual	NOUN
fbem-3688	72	69	for	for	ADP
fbem-3688	72	70	earnings	earning	NOUN
fbem-3688	72	71	management	management	NOUN
fbem-3688	72	72	.	.	PUNCT
fbem-3688	73	1	this	this	DET
fbem-3688	73	2	approach	approach	NOUN
fbem-3688	73	3	is	be	AUX
fbem-3688	73	4	more	more	ADV
fbem-3688	73	5	likely	likely	ADJ
fbem-3688	73	6	to	to	PART
fbem-3688	73	7	identify	identify	VERB
fbem-3688	73	8	and	and	CCONJ
fbem-3688	73	9	report	report	VERB
fbem-3688	73	10	weaknesses	weakness	NOUN
fbem-3688	73	11	in	in	ADP
fbem-3688	73	12	internal	internal	ADJ
fbem-3688	73	13	controls	control	NOUN
fbem-3688	73	14	.	.	PUNCT
fbem-3688	74	1	furthermore	furthermore	ADV
fbem-3688	74	2	,	,	PUNCT
fbem-3688	74	3	audit	audit	NOUN
fbem-3688	74	4	committees	committee	NOUN
fbem-3688	74	5	that	that	PRON
fbem-3688	74	6	meet	meet	VERB
fbem-3688	74	7	at	at	ADV
fbem-3688	74	8	least	least	ADV
fbem-3688	74	9	three	three	NUM
fbem-3688	74	10	times	time	NOUN
fbem-3688	74	11	a	a	DET
fbem-3688	74	12	year	year	NOUN
fbem-3688	74	13	have	have	VERB
fbem-3688	74	14	a	a	DET
fbem-3688	74	15	material	material	NOUN
fbem-3688	74	16	and	and	CCONJ
fbem-3688	74	17	negative	negative	ADJ
fbem-3688	74	18	influence	influence	NOUN
fbem-3688	74	19	on	on	ADP
fbem-3688	74	20	the	the	DET
fbem-3688	74	21	lateness	lateness	NOUN
fbem-3688	74	22	of	of	ADP
fbem-3688	74	23	audit	audit	NOUN
fbem-3688	74	24	reports	report	NOUN
fbem-3688	74	25	,	,	PUNCT
fbem-3688	74	26	according	accord	VERB
fbem-3688	74	27	to	to	ADP
fbem-3688	74	28	ghafran	ghafran	NOUN
fbem-3688	74	29	and	and	CCONJ
fbem-3688	74	30	yasmin(2018	yasmin(2018	NOUN
fbem-3688	74	31	)	)	PUNCT
fbem-3688	74	32	,	,	PUNCT
fbem-3688	74	33	implying	imply	VERB
fbem-3688	74	34	that	that	PRON
fbem-3688	74	35	diligent	diligent	ADJ
fbem-3688	74	36	audit	audit	NOUN
fbem-3688	74	37	committees	committee	NOUN
fbem-3688	74	38	make	make	VERB
fbem-3688	74	39	a	a	DET
fbem-3688	74	40	profound	profound	ADJ
fbem-3688	74	41	effect	effect	NOUN
fbem-3688	74	42	on	on	ADP
fbem-3688	74	43	improving	improve	VERB
fbem-3688	74	44	financial	financial	ADJ
fbem-3688	74	45	reporting	reporting	NOUN
fbem-3688	74	46	timeliness	timeliness	NOUN
fbem-3688	74	47	and	and	CCONJ
fbem-3688	74	48	that	that	SCONJ
fbem-3688	74	49	more	more	ADV
fbem-3688	74	50	frequent	frequent	ADJ
fbem-3688	74	51	meetings	meeting	NOUN
fbem-3688	74	52	can	can	AUX
fbem-3688	74	53	reduce	reduce	VERB
fbem-3688	74	54	the	the	DET
fbem-3688	74	55	incidence	incidence	NOUN
fbem-3688	74	56	of	of	ADP
fbem-3688	74	57	reporting	report	VERB
fbem-3688	74	58	problems	problem	NOUN
fbem-3688	74	59	to	to	ADP
fbem-3688	74	60	some	some	DET
fbem-3688	74	61	extent	extent	NOUN
fbem-3688	74	62	(	(	PUNCT
fbem-3688	74	63	dezoort	dezoort	NOUN
fbem-3688	74	64	et	et	PROPN
fbem-3688	74	65	al	al	PROPN
fbem-3688	74	66	.	.	PROPN
fbem-3688	74	67	2002	2002	NUM
fbem-3688	74	68	)	)	PUNCT
fbem-3688	74	69	.	.	PUNCT
fbem-3688	75	1	according	accord	VERB
fbem-3688	75	2	to	to	ADP
fbem-3688	75	3	the	the	DET
fbem-3688	75	4	researches	research	NOUN
fbem-3688	75	5	results	result	NOUN
fbem-3688	75	6	,	,	PUNCT
fbem-3688	75	7	the	the	DET
fbem-3688	75	8	most	most	ADV
fbem-3688	75	9	active	active	ADJ
fbem-3688	75	10	boards	board	NOUN
fbem-3688	75	11	prefer	prefer	VERB
fbem-3688	75	12	to	to	PART
fbem-3688	75	13	communicate	communicate	VERB
fbem-3688	75	14	more	more	ADV
fbem-3688	75	15	frequently	frequently	ADV
fbem-3688	75	16	with	with	ADP
fbem-3688	75	17	audit	audit	NOUN
fbem-3688	75	18	committee	committee	NOUN
fbem-3688	75	19	members	member	NOUN
fbem-3688	75	20	in	in	ADP
fbem-3688	75	21	order	order	NOUN
fbem-3688	75	22	to	to	PART
fbem-3688	75	23	improve	improve	VERB
fbem-3688	75	24	the	the	DET
fbem-3688	75	25	diligence	diligence	NOUN
fbem-3688	75	26	of	of	ADP
fbem-3688	75	27	the	the	DET
fbem-3688	75	28	audit	audit	NOUN
fbem-3688	75	29	committee	committee	NOUN
fbem-3688	75	30	(	(	PUNCT
fbem-3688	75	31	haniffa	haniffa	PROPN
fbem-3688	75	32	et	et	PROPN
fbem-3688	75	33	al	al	PROPN
fbem-3688	75	34	,	,	PUNCT
fbem-3688	75	35	2006	2006	NUM
fbem-3688	75	36	;	;	PUNCT
fbem-3688	75	37	ferreira	ferreira	PROPN
fbem-3688	75	38	et	et	PROPN
fbem-3688	75	39	al	al	PROPN
fbem-3688	75	40	.	.	PROPN
fbem-3688	75	41	,	,	PUNCT
fbem-3688	75	42	2011	2011	NUM
fbem-3688	75	43	)	)	PUNCT
fbem-3688	75	44	,	,	PUNCT
fbem-3688	75	45	allowing	allow	VERB
fbem-3688	75	46	them	they	PRON
fbem-3688	75	47	to	to	PART
fbem-3688	75	48	take	take	VERB
fbem-3688	75	49	their	their	PRON
fbem-3688	75	50	oversight	oversight	NOUN
fbem-3688	75	51	responsibilities	responsibility	NOUN
fbem-3688	75	52	to	to	ADP
fbem-3688	75	53	a	a	DET
fbem-3688	75	54	degree	degree	NOUN
fbem-3688	75	55	and	and	CCONJ
fbem-3688	75	56	improve	improve	VERB
fbem-3688	75	57	the	the	DET
fbem-3688	75	58	level	level	NOUN
fbem-3688	75	59	of	of	ADP
fbem-3688	75	60	financial	financial	ADJ
fbem-3688	75	61	reporting	reporting	NOUN
fbem-3688	75	62	process	process	NOUN
fbem-3688	75	63	monitoring	monitoring	NOUN
fbem-3688	75	64	(	(	PUNCT
fbem-3688	75	65	adam	adam	PROPN
fbem-3688	75	66	and	and	CCONJ
fbem-3688	75	67	ferreira	ferreira	PROPN
fbem-3688	75	68	,	,	PUNCT
fbem-3688	75	69	2007	2007	NUM
fbem-3688	75	70	)	)	PUNCT
fbem-3688	75	71	.	.	PUNCT
fbem-3688	76	1	furthermore	furthermore	ADV
fbem-3688	76	2	,	,	PUNCT
fbem-3688	76	3	audit	audit	NOUN
fbem-3688	76	4	committee	committee	NOUN
fbem-3688	76	5	activities	activity	NOUN
fbem-3688	76	6	are	be	AUX
fbem-3688	76	7	positively	positively	ADV
fbem-3688	76	8	connected	connect	VERB
fbem-3688	76	9	with	with	ADP
fbem-3688	76	10	high	high	ADJ
fbem-3688	76	11	-	-	PUNCT
fbem-3688	76	12	quality	quality	NOUN
fbem-3688	76	13	responsible	responsible	ADJ
fbem-3688	76	14	auditors	auditor	NOUN
fbem-3688	76	15	,	,	PUNCT
fbem-3688	76	16	according	accord	VERB
fbem-3688	76	17	to	to	ADP
fbem-3688	76	18	the	the	DET
fbem-3688	76	19	findings	finding	NOUN
fbem-3688	76	20	of	of	ADP
fbem-3688	76	21	a	a	DET
fbem-3688	76	22	study	study	NOUN
fbem-3688	76	23	on	on	ADP
fbem-3688	76	24	the	the	DET
fbem-3688	76	25	impact	impact	NOUN
fbem-3688	76	26	of	of	ADP
fbem-3688	76	27	firmspecific	firmspecific	ADJ
fbem-3688	76	28	agency	agency	NOUN
fbem-3688	76	29	characteristics	characteristic	NOUN
fbem-3688	76	30	on	on	ADP
fbem-3688	76	31	audit	audit	NOUN
fbem-3688	76	32	committee	committee	NOUN
fbem-3688	76	33	activities	activity	NOUN
fbem-3688	76	34	of	of	ADP
fbem-3688	76	35	significant	significant	ADJ
fbem-3688	76	36	uk	uk	PROPN
fbem-3688	76	37	corporations	corporation	NOUN
fbem-3688	76	38	,	,	PUNCT
fbem-3688	76	39	(	(	PUNCT
fbem-3688	76	40	collier	collier	NOUN
fbem-3688	76	41	and	and	CCONJ
fbem-3688	76	42	gregory	gregory	PROPN
fbem-3688	76	43	,	,	PUNCT
fbem-3688	76	44	1999	1999	NUM
fbem-3688	76	45	)	)	PUNCT
fbem-3688	76	46	and	and	CCONJ
fbem-3688	76	47	that	that	SCONJ
fbem-3688	76	48	the	the	DET
fbem-3688	76	49	frequency	frequency	NOUN
fbem-3688	76	50	of	of	ADP
fbem-3688	76	51	operations	operation	NOUN
fbem-3688	76	52	by	by	ADP
fbem-3688	76	53	industry	industry	NOUN
fbem-3688	76	54	specialised	specialised	ADJ
fbem-3688	76	55	auditors	auditor	NOUN
fbem-3688	76	56	is	be	AUX
fbem-3688	76	57	related	relate	VERB
fbem-3688	76	58	to	to	PART
fbem-3688	76	59	audit	audit	NOUN
fbem-3688	76	60	committee	committee	NOUN
fbem-3688	76	61	independence	independence	NOUN
fbem-3688	76	62	positively	positively	ADV
fbem-3688	76	63	(	(	PUNCT
fbem-3688	76	64	abbott	abbott	PROPN
fbem-3688	76	65	and	and	CCONJ
fbem-3688	76	66	parker	parker	PROPN
fbem-3688	76	67	,	,	PUNCT
fbem-3688	76	68	2000	2000	NUM
fbem-3688	76	69	)	)	PUNCT
fbem-3688	76	70	.	.	PUNCT
fbem-3688	77	1	meanwhile	meanwhile	ADV
fbem-3688	77	2	,	,	PUNCT
fbem-3688	77	3	surveys	survey	NOUN
fbem-3688	77	4	of	of	ADP
fbem-3688	77	5	fraudulent	fraudulent	ADJ
fbem-3688	77	6	organisations	organisation	NOUN
fbem-3688	77	7	in	in	ADP
fbem-3688	77	8	the	the	DET
fbem-3688	77	9	financial	financial	ADJ
fbem-3688	77	10	services	service	NOUN
fbem-3688	77	11	,	,	PUNCT
fbem-3688	77	12	healthcare	healthcare	PROPN
fbem-3688	77	13	,	,	PUNCT
fbem-3688	77	14	and	and	CCONJ
fbem-3688	77	15	technology	technology	NOUN
fbem-3688	77	16	sectors	sector	NOUN
fbem-3688	77	17	revealed	reveal	VERB
fbem-3688	77	18	that	that	SCONJ
fbem-3688	77	19	fraudulent	fraudulent	ADJ
fbem-3688	77	20	companies	company	NOUN
fbem-3688	77	21	held	hold	VERB
fbem-3688	77	22	audit	audit	NOUN
fbem-3688	77	23	meetings	meeting	NOUN
fbem-3688	77	24	once	once	ADV
fbem-3688	77	25	a	a	DET
fbem-3688	77	26	year	year	NOUN
fbem-3688	77	27	on	on	ADP
fbem-3688	77	28	average	average	ADJ
fbem-3688	77	29	,	,	PUNCT
fbem-3688	77	30	which	which	PRON
fbem-3688	77	31	were	be	AUX
fbem-3688	77	32	fewer	few	ADJ
fbem-3688	77	33	and	and	CCONJ
fbem-3688	77	34	less	less	ADV
fbem-3688	77	35	frequent	frequent	ADJ
fbem-3688	77	36	than	than	ADP
fbem-3688	77	37	non	non	ADJ
fbem-3688	77	38	-	-	ADJ
fbem-3688	77	39	fraudulent	fraudulent	ADJ
fbem-3688	77	40	companies	company	NOUN
fbem-3688	77	41	(	(	PUNCT
fbem-3688	77	42	beasley	beasley	PROPN
fbem-3688	77	43	et	et	PROPN
fbem-3688	77	44	al	al	PROPN
fbem-3688	77	45	.	.	PROPN
fbem-3688	77	46	,	,	PUNCT
fbem-3688	77	47	2000	2000	NUM
fbem-3688	77	48	)	)	PUNCT
fbem-3688	77	49	.	.	PUNCT
fbem-3688	78	1	in	in	ADP
fbem-3688	78	2	conclusion	conclusion	NOUN
fbem-3688	78	3	,	,	PUNCT
fbem-3688	78	4	to	to	ADP
fbem-3688	78	5	a	a	DET
fbem-3688	78	6	certain	certain	ADJ
fbem-3688	78	7	extent	extent	NOUN
fbem-3688	78	8	,	,	PUNCT
fbem-3688	78	9	frequent	frequent	ADJ
fbem-3688	78	10	audit	audit	NOUN
fbem-3688	78	11	meetings	meeting	NOUN
fbem-3688	78	12	are	be	AUX
fbem-3688	78	13	more	more	ADV
fbem-3688	78	14	conducive	conducive	ADJ
fbem-3688	78	15	to	to	ADP
fbem-3688	78	16	the	the	DET
fbem-3688	78	17	audit	audit	NOUN
fbem-3688	78	18	committee	committee	NOUN
fbem-3688	78	19	to	to	PART
fbem-3688	78	20	play	play	VERB
fbem-3688	78	21	its	its	PRON
fbem-3688	78	22	regulatory	regulatory	ADJ
fbem-3688	78	23	role	role	NOUN
fbem-3688	78	24	,	,	PUNCT
fbem-3688	78	25	and	and	CCONJ
fbem-3688	78	26	the	the	DET
fbem-3688	78	27	audit	audit	NOUN
fbem-3688	78	28	committee	committee	NOUN
fbem-3688	78	29	's	's	PART
fbem-3688	78	30	diligent	diligent	ADJ
fbem-3688	78	31	operations	operation	NOUN
fbem-3688	78	32	may	may	AUX
fbem-3688	78	33	better	well	ADV
fbem-3688	78	34	respond	respond	VERB
fbem-3688	78	35	to	to	ADP
fbem-3688	78	36	the	the	DET
fbem-3688	78	37	challenges	challenge	NOUN
fbem-3688	78	38	and	and	CCONJ
fbem-3688	78	39	complexities	complexity	NOUN
fbem-3688	78	40	of	of	ADP
fbem-3688	78	41	the	the	DET
fbem-3688	78	42	financial	financial	ADJ
fbem-3688	78	43	process	process	NOUN
fbem-3688	78	44	,	,	PUNCT
fbem-3688	78	45	effectively	effectively	ADV
fbem-3688	78	46	strengthen	strengthen	VERB
fbem-3688	78	47	the	the	DET
fbem-3688	78	48	internal	internal	ADJ
fbem-3688	78	49	control	control	NOUN
fbem-3688	78	50	of	of	ADP
fbem-3688	78	51	the	the	DET
fbem-3688	78	52	company	company	NOUN
fbem-3688	78	53	,	,	PUNCT
fbem-3688	78	54	and	and	CCONJ
fbem-3688	78	55	deliver	deliver	VERB
fbem-3688	78	56	higher	high	ADJ
fbem-3688	78	57	-	-	PUNCT
fbem-3688	78	58	quality	quality	NOUN
fbem-3688	78	59	services	service	NOUN
fbem-3688	78	60	to	to	PART
fbem-3688	78	61	improve	improve	VERB
fbem-3688	78	62	the	the	DET
fbem-3688	78	63	level	level	NOUN
fbem-3688	78	64	of	of	ADP
fbem-3688	78	65	financial	financial	ADJ
fbem-3688	78	66	reporting	reporting	NOUN
fbem-3688	78	67	process	process	NOUN
fbem-3688	78	68	.	.	PUNCT
fbem-3688	79	1	3	3	X
fbem-3688	79	2	.	.	X
fbem-3688	79	3	conclusion	conclusion	NOUN
fbem-3688	79	4	to	to	PART
fbem-3688	79	5	summarize	summarize	VERB
fbem-3688	79	6	,	,	PUNCT
fbem-3688	79	7	the	the	DET
fbem-3688	79	8	independence	independence	NOUN
fbem-3688	79	9	,	,	PUNCT
fbem-3688	79	10	experience	experience	NOUN
fbem-3688	79	11	and	and	CCONJ
fbem-3688	79	12	activities	activity	NOUN
fbem-3688	79	13	of	of	ADP
fbem-3688	79	14	the	the	DET
fbem-3688	79	15	audit	audit	NOUN
fbem-3688	79	16	committee	committee	NOUN
fbem-3688	79	17	,	,	PUNCT
fbem-3688	79	18	as	as	ADP
fbem-3688	79	19	main	main	ADJ
fbem-3688	79	20	characteristics	characteristic	NOUN
fbem-3688	79	21	of	of	ADP
fbem-3688	79	22	audit	audit	NOUN
fbem-3688	79	23	committee	committee	NOUN
fbem-3688	79	24	,	,	PUNCT
fbem-3688	79	25	have	have	VERB
fbem-3688	79	26	a	a	DET
fbem-3688	79	27	beneficial	beneficial	ADJ
fbem-3688	79	28	and	and	CCONJ
fbem-3688	79	29	significant	significant	ADJ
fbem-3688	79	30	influence	influence	NOUN
fbem-3688	79	31	on	on	ADP
fbem-3688	79	32	the	the	DET
fbem-3688	79	33	entire	entire	ADJ
fbem-3688	79	34	effectiveness	effectiveness	NOUN
fbem-3688	79	35	of	of	ADP
fbem-3688	79	36	the	the	DET
fbem-3688	79	37	audit	audit	NOUN
fbem-3688	79	38	committee	committee	NOUN
fbem-3688	79	39	and	and	CCONJ
fbem-3688	79	40	the	the	DET
fbem-3688	79	41	quality	quality	NOUN
fbem-3688	79	42	of	of	ADP
fbem-3688	79	43	the	the	DET
fbem-3688	79	44	financial	financial	ADJ
fbem-3688	79	45	reporting	reporting	NOUN
fbem-3688	79	46	process	process	NOUN
fbem-3688	79	47	.	.	PUNCT
fbem-3688	80	1	in	in	ADP
fbem-3688	80	2	the	the	DET
fbem-3688	80	3	process	process	NOUN
fbem-3688	80	4	of	of	ADP
fbem-3688	80	5	financial	financial	ADJ
fbem-3688	80	6	information	information	NOUN
fbem-3688	80	7	supervision	supervision	NOUN
fbem-3688	80	8	,	,	PUNCT
fbem-3688	80	9	internal	internal	ADJ
fbem-3688	80	10	control	control	NOUN
fbem-3688	80	11	disclosure	disclosure	NOUN
fbem-3688	80	12	and	and	CCONJ
fbem-3688	80	13	corporate	corporate	ADJ
fbem-3688	80	14	financial	financial	ADJ
fbem-3688	80	15	reporting	reporting	NOUN
fbem-3688	80	16	,	,	PUNCT
fbem-3688	80	17	the	the	DET
fbem-3688	80	18	independence	independence	NOUN
fbem-3688	80	19	of	of	ADP
fbem-3688	80	20	the	the	DET
fbem-3688	80	21	audit	audit	NOUN
fbem-3688	80	22	committee	committee	NOUN
fbem-3688	80	23	plays	play	VERB
fbem-3688	80	24	a	a	DET
fbem-3688	80	25	vital	vital	ADJ
fbem-3688	80	26	role	role	NOUN
fbem-3688	80	27	,	,	PUNCT
fbem-3688	80	28	although	although	SCONJ
fbem-3688	80	29	some	some	DET
fbem-3688	80	30	scholars	scholar	NOUN
fbem-3688	80	31	have	have	AUX
fbem-3688	80	32	questioned	question	VERB
fbem-3688	80	33	the	the	DET
fbem-3688	80	34	effectiveness	effectiveness	NOUN
fbem-3688	80	35	of	of	ADP
fbem-3688	80	36	independence	independence	NOUN
fbem-3688	80	37	.	.	PUNCT
fbem-3688	81	1	secondly	secondly	ADV
fbem-3688	81	2	,	,	PUNCT
fbem-3688	81	3	with	with	ADP
fbem-3688	81	4	its	its	PRON
fbem-3688	81	5	professional	professional	ADJ
fbem-3688	81	6	knowledge	knowledge	NOUN
fbem-3688	81	7	,	,	PUNCT
fbem-3688	81	8	the	the	DET
fbem-3688	81	9	expertise	expertise	NOUN
fbem-3688	81	10	in	in	ADP
fbem-3688	81	11	audit	audit	NOUN
fbem-3688	81	12	committee	committee	NOUN
fbem-3688	81	13	can	can	AUX
fbem-3688	81	14	strengthen	strengthen	VERB
fbem-3688	81	15	the	the	DET
fbem-3688	81	16	financial	financial	ADJ
fbem-3688	81	17	reports	report	NOUN
fbem-3688	81	18	quality	quality	NOUN
fbem-3688	81	19	,	,	PUNCT
fbem-3688	81	20	reduce	reduce	VERB
fbem-3688	81	21	the	the	DET
fbem-3688	81	22	lag	lag	NOUN
fbem-3688	81	23	of	of	ADP
fbem-3688	81	24	audit	audit	NOUN
fbem-3688	81	25	reports	report	NOUN
fbem-3688	81	26	,	,	PUNCT
fbem-3688	81	27	prevent	prevent	VERB
fbem-3688	81	28	financial	financial	ADJ
fbem-3688	81	29	fraud	fraud	NOUN
fbem-3688	81	30	to	to	ADP
fbem-3688	81	31	a	a	DET
fbem-3688	81	32	certain	certain	ADJ
fbem-3688	81	33	extent	extent	NOUN
fbem-3688	81	34	and	and	CCONJ
fbem-3688	81	35	effectively	effectively	ADV
fbem-3688	81	36	perform	perform	VERB
fbem-3688	81	37	its	its	PRON
fbem-3688	81	38	supervision	supervision	NOUN
fbem-3688	81	39	function	function	NOUN
fbem-3688	81	40	.	.	PUNCT
fbem-3688	82	1	finally	finally	ADV
fbem-3688	82	2	,	,	PUNCT
fbem-3688	82	3	for	for	ADP
fbem-3688	82	4	the	the	DET
fbem-3688	82	5	activities	activity	NOUN
fbem-3688	82	6	of	of	ADP
fbem-3688	82	7	the	the	DET
fbem-3688	82	8	audit	audit	NOUN
fbem-3688	82	9	committee	committee	NOUN
fbem-3688	82	10	,	,	PUNCT
fbem-3688	82	11	a	a	DET
fbem-3688	82	12	diligent	diligent	ADJ
fbem-3688	82	13	audit	audit	NOUN
fbem-3688	82	14	committee	committee	NOUN
fbem-3688	82	15	can	can	AUX
fbem-3688	82	16	better	well	ADV
fbem-3688	82	17	deal	deal	VERB
fbem-3688	82	18	with	with	ADP
fbem-3688	82	19	the	the	DET
fbem-3688	82	20	complexity	complexity	NOUN
fbem-3688	82	21	of	of	ADP
fbem-3688	82	22	the	the	DET
fbem-3688	82	23	financial	financial	ADJ
fbem-3688	82	24	process	process	NOUN
fbem-3688	82	25	,	,	PUNCT
fbem-3688	82	26	effectively	effectively	ADV
fbem-3688	82	27	enhance	enhance	VERB
fbem-3688	82	28	the	the	DET
fbem-3688	82	29	internal	internal	ADJ
fbem-3688	82	30	control	control	NOUN
fbem-3688	82	31	,	,	PUNCT
fbem-3688	82	32	provide	provide	VERB
fbem-3688	82	33	a	a	DET
fbem-3688	82	34	higher	high	ADJ
fbem-3688	82	35	level	level	NOUN
fbem-3688	82	36	of	of	ADP
fbem-3688	82	37	services	service	NOUN
fbem-3688	82	38	,	,	PUNCT
fbem-3688	82	39	and	and	CCONJ
fbem-3688	82	40	improve	improve	VERB
fbem-3688	82	41	the	the	DET
fbem-3688	82	42	supervision	supervision	NOUN
fbem-3688	82	43	level	level	NOUN
fbem-3688	82	44	of	of	ADP
fbem-3688	82	45	the	the	DET
fbem-3688	82	46	financial	financial	ADJ
fbem-3688	82	47	reporting	reporting	NOUN
fbem-3688	82	48	process	process	NOUN
fbem-3688	82	49	of	of	ADP
fbem-3688	82	50	the	the	DET
fbem-3688	82	51	activities	activity	NOUN
fbem-3688	82	52	.	.	PUNCT
fbem-3688	83	1	in	in	ADP
fbem-3688	83	2	the	the	DET
fbem-3688	83	3	future	future	ADJ
fbem-3688	83	4	research	research	NOUN
fbem-3688	83	5	,	,	PUNCT
fbem-3688	83	6	we	we	PRON
fbem-3688	83	7	can	can	AUX
fbem-3688	83	8	deeply	deeply	ADV
fbem-3688	83	9	study	study	VERB
fbem-3688	83	10	other	other	ADJ
fbem-3688	83	11	aspects	aspect	NOUN
fbem-3688	83	12	of	of	ADP
fbem-3688	83	13	the	the	DET
fbem-3688	83	14	characteristics	characteristic	NOUN
fbem-3688	83	15	,	,	PUNCT
fbem-3688	83	16	for	for	ADP
fbem-3688	83	17	example	example	NOUN
fbem-3688	83	18	,	,	PUNCT
fbem-3688	83	19	the	the	DET
fbem-3688	83	20	size	size	NOUN
fbem-3688	83	21	of	of	ADP
fbem-3688	83	22	the	the	DET
fbem-3688	83	23	audit	audit	NOUN
fbem-3688	83	24	committee	committee	NOUN
fbem-3688	83	25	,	,	PUNCT
fbem-3688	83	26	gender	gender	NOUN
fbem-3688	83	27	ratio	ratio	NOUN
fbem-3688	83	28	and	and	CCONJ
fbem-3688	83	29	impact	impact	NOUN
fbem-3688	83	30	of	of	ADP
fbem-3688	83	31	the	the	DET
fbem-3688	83	32	characteristics	characteristic	NOUN
fbem-3688	83	33	of	of	ADP
fbem-3688	83	34	audit	audit	NOUN
fbem-3688	83	35	committee	committee	NOUN
fbem-3688	83	36	on	on	ADP
fbem-3688	83	37	audit	audit	NOUN
fbem-3688	83	38	fees	fee	NOUN
fbem-3688	83	39	.	.	PUNCT
fbem-3688	84	1	combined	combine	VERB
fbem-3688	84	2	with	with	ADP
fbem-3688	84	3	the	the	DET
fbem-3688	84	4	current	current	ADJ
fbem-3688	84	5	corporate	corporate	ADJ
fbem-3688	84	6	governance	governance	NOUN
fbem-3688	84	7	scandals	scandal	NOUN
fbem-3688	84	8	,	,	PUNCT
fbem-3688	84	9	based	base	VERB
fbem-3688	84	10	on	on	ADP
fbem-3688	84	11	the	the	DET
fbem-3688	84	12	relationship	relationship	NOUN
fbem-3688	84	13	between	between	ADP
fbem-3688	84	14	these	these	DET
fbem-3688	84	15	characteristics	characteristic	NOUN
fbem-3688	84	16	and	and	CCONJ
fbem-3688	84	17	their	their	PRON
fbem-3688	84	18	influence	influence	NOUN
fbem-3688	84	19	on	on	ADP
fbem-3688	84	20	the	the	DET
fbem-3688	84	21	effectiveness	effectiveness	NOUN
fbem-3688	84	22	of	of	ADP
fbem-3688	84	23	the	the	DET
fbem-3688	84	24	audit	audit	NOUN
fbem-3688	84	25	committee	committee	NOUN
fbem-3688	84	26	and	and	CCONJ
fbem-3688	84	27	the	the	DET
fbem-3688	84	28	financial	financial	ADJ
fbem-3688	84	29	reporting	reporting	NOUN
fbem-3688	84	30	process	process	NOUN
fbem-3688	84	31	,	,	PUNCT
fbem-3688	84	32	we	we	PRON
fbem-3688	84	33	can	can	AUX
fbem-3688	84	34	discuss	discuss	VERB
fbem-3688	84	35	how	how	SCONJ
fbem-3688	84	36	these	these	DET
fbem-3688	84	37	characteristics	characteristic	NOUN
fbem-3688	84	38	reflect	reflect	VERB
fbem-3688	84	39	their	their	PRON
fbem-3688	84	40	role	role	NOUN
fbem-3688	84	41	and	and	CCONJ
fbem-3688	84	42	how	how	SCONJ
fbem-3688	84	43	they	they	PRON
fbem-3688	84	44	are	be	AUX
fbem-3688	84	45	ignored	ignore	VERB
fbem-3688	84	46	in	in	ADP
fbem-3688	84	47	these	these	DET
fbem-3688	84	48	negative	negative	ADJ
fbem-3688	84	49	cases	case	NOUN
fbem-3688	84	50	.	.	PUNCT
fbem-3688	85	1	references	reference	NOUN
fbem-3688	85	2	[	[	X
fbem-3688	85	3	1	1	NUM
fbem-3688	85	4	]	]	X
fbem-3688	85	5	abbott	abbott	PROPN
fbem-3688	85	6	,	,	PUNCT
fbem-3688	85	7	l.	l.	PROPN
fbem-3688	85	8	,	,	PUNCT
fbem-3688	85	9	park	park	NOUN
fbem-3688	85	10	,	,	PUNCT
fbem-3688	85	11	y.	y.	PROPN
fbem-3688	85	12	and	and	CCONJ
fbem-3688	85	13	parker	parker	PROPN
fbem-3688	85	14	,	,	PUNCT
fbem-3688	85	15	s.	s.	PROPN
fbem-3688	85	16	,	,	PUNCT
fbem-3688	85	17	(	(	PUNCT
fbem-3688	85	18	2000	2000	NUM
fbem-3688	85	19	)	)	PUNCT
fbem-3688	85	20	.	.	PUNCT
fbem-3688	86	1	‘	'	PUNCT
fbem-3688	86	2	the	the	DET
fbem-3688	86	3	effects	effect	NOUN
fbem-3688	86	4	of	of	ADP
fbem-3688	86	5	audit	audit	NOUN
fbem-3688	86	6	committee	committee	NOUN
fbem-3688	86	7	activity	activity	NOUN
fbem-3688	86	8	and	and	CCONJ
fbem-3688	86	9	independence	independence	NOUN
fbem-3688	86	10	on	on	ADP
fbem-3688	86	11	corporate	corporate	ADJ
fbem-3688	86	12	fraud	fraud	NOUN
fbem-3688	86	13	’	'	PUNCT
fbem-3688	86	14	,	,	PUNCT
fbem-3688	86	15	managerial	managerial	ADJ
fbem-3688	86	16	finance	finance	NOUN
fbem-3688	86	17	26	26	NUM
fbem-3688	86	18	(	(	PUNCT
fbem-3688	86	19	11	11	NUM
fbem-3688	86	20	)	)	PUNCT
fbem-3688	86	21	,	,	PUNCT
fbem-3688	86	22	pp	pp	ADJ
fbem-3688	86	23	.	.	PUNCT
fbem-3688	87	1	55	55	NUM
fbem-3688	87	2	-	-	SYM
fbem-3688	87	3	68	68	NUM
fbem-3688	87	4	.	.	PUNCT
fbem-3688	88	1	[	[	X
fbem-3688	88	2	2	2	NUM
fbem-3688	88	3	]	]	X
fbem-3688	88	4	abbott	abbott	PROPN
fbem-3688	88	5	,	,	PUNCT
fbem-3688	88	6	l.	l.	PROPN
fbem-3688	88	7	,	,	PUNCT
fbem-3688	88	8	parker	parker	PROPN
fbem-3688	88	9	s.	s.	PROPN
fbem-3688	88	10	,	,	PUNCT
fbem-3688	88	11	peters	peters	PROPN
fbem-3688	88	12	g.	g.	PROPN
fbem-3688	88	13	and	and	CCONJ
fbem-3688	88	14	raghunandan	raghunandan	PROPN
fbem-3688	88	15	k.	k.	PROPN
fbem-3688	88	16	,	,	PUNCT
fbem-3688	88	17	(	(	PUNCT
fbem-3688	88	18	2003	2003	NUM
fbem-3688	88	19	)	)	PUNCT
fbem-3688	88	20	.	.	PUNCT
fbem-3688	89	1	‘	'	PUNCT
fbem-3688	89	2	the	the	DET
fbem-3688	89	3	association	association	NOUN
fbem-3688	89	4	between	between	ADP
fbem-3688	89	5	audit	audit	NOUN
fbem-3688	89	6	committee	committee	NOUN
fbem-3688	89	7	characteristics	characteristic	NOUN
fbem-3688	89	8	and	and	CCONJ
fbem-3688	89	9	audit	audit	NOUN
fbem-3688	89	10	fees	fee	NOUN
fbem-3688	89	11	.	.	PUNCT
fbem-3688	89	12	’	'	PUNCT
fbem-3688	90	1	auditing	audit	VERB
fbem-3688	90	2	:	:	PUNCT
fbem-3688	90	3	a	a	DET
fbem-3688	90	4	journal	journal	NOUN
fbem-3688	90	5	of	of	ADP
fbem-3688	90	6	practice	practice	NOUN
fbem-3688	90	7	&	&	CCONJ
fbem-3688	90	8	theory	theory	NOUN
fbem-3688	90	9	22	22	NUM
fbem-3688	90	10	(	(	PUNCT
fbem-3688	90	11	2	2	NUM
fbem-3688	90	12	)	)	PUNCT
fbem-3688	90	13	,	,	PUNCT
fbem-3688	90	14	pp	pp	ADJ
fbem-3688	90	15	.	.	PUNCT
fbem-3688	91	1	17–32	17–32	NUM
fbem-3688	91	2	.	.	PUNCT
fbem-3688	92	1	[	[	X
fbem-3688	92	2	3	3	NUM
fbem-3688	92	3	]	]	X
fbem-3688	92	4	adams	adams	PROPN
fbem-3688	92	5	,	,	PUNCT
fbem-3688	92	6	b.	b.	PROPN
fbem-3688	92	7	and	and	CCONJ
fbem-3688	92	8	ferreira	ferreira	PROPN
fbem-3688	92	9	,	,	PUNCT
fbem-3688	92	10	d.	d.	PROPN
fbem-3688	92	11	,	,	PUNCT
fbem-3688	92	12	(	(	PUNCT
fbem-3688	92	13	2007	2007	NUM
fbem-3688	92	14	)	)	PUNCT
fbem-3688	92	15	.	.	PUNCT
fbem-3688	93	1	a	a	DET
fbem-3688	93	2	theory	theory	NOUN
fbem-3688	93	3	of	of	ADP
fbem-3688	93	4	friendly	friendly	ADJ
fbem-3688	93	5	boards	board	NOUN
fbem-3688	93	6	.	.	PUNCT
fbem-3688	94	1	the	the	DET
fbem-3688	94	2	journal	journal	NOUN
fbem-3688	94	3	of	of	ADP
fbem-3688	94	4	finance	finance	NOUN
fbem-3688	94	5	,	,	PUNCT
fbem-3688	94	6	62(1	62(1	NOUN
fbem-3688	94	7	)	)	PUNCT
fbem-3688	94	8	,	,	PUNCT
fbem-3688	94	9	pp.217	pp.217	PROPN
fbem-3688	94	10	-	-	SYM
fbem-3688	94	11	250	250	NUM
fbem-3688	94	12	.	.	PUNCT
fbem-3688	95	1	[	[	X
fbem-3688	95	2	4	4	NUM
fbem-3688	95	3	]	]	X
fbem-3688	95	4	agrawal	agrawal	PROPN
fbem-3688	95	5	,	,	PUNCT
fbem-3688	95	6	a.	a.	NOUN
fbem-3688	95	7	and	and	CCONJ
fbem-3688	95	8	sahiba	sahiba	PROPN
fbem-3688	95	9	,	,	PUNCT
fbem-3688	95	10	c.	c.	PROPN
fbem-3688	95	11	,	,	PUNCT
fbem-3688	95	12	(	(	PUNCT
fbem-3688	95	13	2005	2005	NUM
fbem-3688	95	14	)	)	PUNCT
fbem-3688	95	15	.	.	PUNCT
fbem-3688	96	1	corporate	corporate	ADJ
fbem-3688	96	2	governance	governance	NOUN
fbem-3688	96	3	and	and	CCONJ
fbem-3688	96	4	accounting	accounting	NOUN
fbem-3688	96	5	scandals	scandal	NOUN
fbem-3688	96	6	,	,	PUNCT
fbem-3688	96	7	journal	journal	NOUN
fbem-3688	96	8	of	of	ADP
fbem-3688	96	9	law	law	NOUN
fbem-3688	96	10	and	and	CCONJ
fbem-3688	96	11	economics	economic	NOUN
fbem-3688	96	12	,	,	PUNCT
fbem-3688	96	13	forthcoming	forthcoming	ADJ
fbem-3688	96	14	.	.	PUNCT
fbem-3688	97	1	[	[	X
fbem-3688	97	2	5	5	NUM
fbem-3688	97	3	]	]	PUNCT
fbem-3688	97	4	beasley	beasley	PROPN
fbem-3688	97	5	,	,	PUNCT
fbem-3688	97	6	m.	m.	NOUN
fbem-3688	97	7	,	,	PUNCT
fbem-3688	97	8	(	(	PUNCT
fbem-3688	97	9	1996	1996	NUM
fbem-3688	97	10	)	)	PUNCT
fbem-3688	97	11	.	.	PUNCT
fbem-3688	98	1	an	an	DET
fbem-3688	98	2	empirical	empirical	ADJ
fbem-3688	98	3	analysis	analysis	NOUN
fbem-3688	98	4	of	of	ADP
fbem-3688	98	5	the	the	DET
fbem-3688	98	6	relation	relation	NOUN
fbem-3688	98	7	between	between	ADP
fbem-3688	98	8	the	the	DET
fbem-3688	98	9	board	board	NOUN
fbem-3688	98	10	of	of	ADP
fbem-3688	98	11	director	director	NOUN
fbem-3688	98	12	composition	composition	NOUN
fbem-3688	98	13	and	and	CCONJ
fbem-3688	98	14	financial	financial	ADJ
fbem-3688	98	15	statement	statement	NOUN
fbem-3688	98	16	fraud	fraud	NOUN
fbem-3688	98	17	,	,	PUNCT
fbem-3688	98	18	the	the	DET
fbem-3688	98	19	accounting	accounting	NOUN
fbem-3688	98	20	review	review	NOUN
fbem-3688	98	21	71	71	NUM
fbem-3688	98	22	(	(	PUNCT
fbem-3688	98	23	4	4	NUM
fbem-3688	98	24	)	)	PUNCT
fbem-3688	98	25	,	,	PUNCT
fbem-3688	98	26	pp	pp	PROPN
fbem-3688	98	27	.	.	PUNCT
fbem-3688	99	1	443	443	NUM
fbem-3688	99	2	-	-	SYM
fbem-3688	99	3	465	465	NUM
fbem-3688	99	4	.	.	PUNCT
fbem-3688	100	1	[	[	X
fbem-3688	100	2	6	6	NUM
fbem-3688	100	3	]	]	PUNCT
fbem-3688	100	4	beasley	beasley	PROPN
fbem-3688	100	5	,	,	PUNCT
fbem-3688	100	6	m.	m.	NOUN
fbem-3688	100	7	,	,	PUNCT
fbem-3688	100	8	carcello	carcello	PROPN
fbem-3688	100	9	,	,	PUNCT
fbem-3688	100	10	v.	v.	PROPN
fbem-3688	100	11	,	,	PUNCT
fbem-3688	100	12	hermanson	hermanson	PROPN
fbem-3688	100	13	,	,	PUNCT
fbem-3688	100	14	r.	r.	PROPN
fbem-3688	100	15	and	and	CCONJ
fbem-3688	100	16	lapides	lapide	NOUN
fbem-3688	100	17	,	,	PUNCT
fbem-3688	100	18	d.	d.	PROPN
fbem-3688	100	19	,	,	PUNCT
fbem-3688	100	20	(	(	PUNCT
fbem-3688	100	21	2000	2000	NUM
fbem-3688	100	22	)	)	PUNCT
fbem-3688	100	23	.	.	PUNCT
fbem-3688	101	1	‘	'	PUNCT
fbem-3688	101	2	fraudulent	fraudulent	ADJ
fbem-3688	101	3	financial	financial	ADJ
fbem-3688	101	4	reporting	reporting	NOUN
fbem-3688	101	5	:	:	PUNCT
fbem-3688	101	6	consideration	consideration	NOUN
fbem-3688	101	7	of	of	ADP
fbem-3688	101	8	industry	industry	NOUN
fbem-3688	101	9	traits	trait	NOUN
fbem-3688	101	10	and	and	CCONJ
fbem-3688	101	11	corporate	corporate	ADJ
fbem-3688	101	12	governance	governance	NOUN
fbem-3688	101	13	mechanisms	mechanism	NOUN
fbem-3688	101	14	’	'	PUNCT
fbem-3688	101	15	,	,	PUNCT
fbem-3688	101	16	accounting	accounting	NOUN
fbem-3688	101	17	horizons	horizon	NOUN
fbem-3688	101	18	,	,	PUNCT
fbem-3688	101	19	14	14	NUM
fbem-3688	101	20	(	(	PUNCT
fbem-3688	101	21	4	4	NUM
fbem-3688	101	22	)	)	PUNCT
fbem-3688	101	23	,	,	PUNCT
fbem-3688	101	24	pp	pp	ADJ
fbem-3688	101	25	.	.	PUNCT
fbem-3688	102	1	441	441	NUM
fbem-3688	102	2	-	-	SYM
fbem-3688	102	3	54	54	NUM
fbem-3688	102	4	.	.	PUNCT
fbem-3688	103	1	[	[	X
fbem-3688	103	2	7	7	NUM
fbem-3688	103	3	]	]	X
fbem-3688	103	4	beasley	beasley	PROPN
fbem-3688	103	5	,	,	PUNCT
fbem-3688	103	6	m.	m.	NOUN
fbem-3688	103	7	,	,	PUNCT
fbem-3688	103	8	carcello	carcello	PROPN
fbem-3688	103	9	,	,	PUNCT
fbem-3688	103	10	j.	j.	PROPN
fbem-3688	103	11	,	,	PUNCT
fbem-3688	103	12	hermanson	hermanson	PROPN
fbem-3688	103	13	,	,	PUNCT
fbem-3688	103	14	d.	d.	PROPN
fbem-3688	103	15	,	,	PUNCT
fbem-3688	103	16	and	and	CCONJ
fbem-3688	103	17	neal	neal	PROPN
fbem-3688	103	18	,	,	PUNCT
fbem-3688	103	19	t.	t.	PROPN
fbem-3688	103	20	,	,	PUNCT
fbem-3688	103	21	(	(	PUNCT
fbem-3688	103	22	2009	2009	NUM
fbem-3688	103	23	)	)	PUNCT
fbem-3688	103	24	.	.	PUNCT
fbem-3688	104	1	the	the	DET
fbem-3688	104	2	audit	audit	NOUN
fbem-3688	104	3	committee	committee	NOUN
fbem-3688	104	4	oversight	oversight	NOUN
fbem-3688	104	5	process	process	NOUN
fbem-3688	104	6	.	.	PUNCT
fbem-3688	105	1	contemporary	contemporary	ADJ
fbem-3688	105	2	accounting	accounting	PROPN
fbem-3688	105	3	research	research	NOUN
fbem-3688	105	4	,	,	PUNCT
fbem-3688	105	5	26	26	NUM
fbem-3688	105	6	,	,	PUNCT
fbem-3688	105	7	pp	pp	ADJ
fbem-3688	105	8	.	.	PUNCT
fbem-3688	106	1	65	65	NUM
fbem-3688	106	2	-	-	SYM
fbem-3688	106	3	122	122	NUM
fbem-3688	106	4	.	.	PUNCT
fbem-3688	107	1	[	[	X
fbem-3688	107	2	8	8	NUM
fbem-3688	107	3	]	]	X
fbem-3688	107	4	bedard	bedard	PROPN
fbem-3688	107	5	,	,	PUNCT
fbem-3688	107	6	j.	j.	PROPN
fbem-3688	107	7	,	,	PUNCT
fbem-3688	107	8	chtourou	chtourou	PROPN
fbem-3688	107	9	,	,	PUNCT
fbem-3688	107	10	s.	s.	PROPN
fbem-3688	107	11	m.	m.	PROPN
fbem-3688	107	12	&	&	CCONJ
fbem-3688	107	13	courteau	courteau	PROPN
fbem-3688	107	14	,	,	PUNCT
fbem-3688	107	15	l.	l.	PROPN
fbem-3688	107	16	,	,	PUNCT
fbem-3688	107	17	(	(	PUNCT
fbem-3688	107	18	2004	2004	NUM
fbem-3688	107	19	)	)	PUNCT
fbem-3688	107	20	.	.	PUNCT
fbem-3688	108	1	‘	'	PUNCT
fbem-3688	108	2	the	the	DET
fbem-3688	108	3	effect	effect	NOUN
fbem-3688	108	4	of	of	ADP
fbem-3688	108	5	audit	audit	NOUN
fbem-3688	108	6	committee	committee	NOUN
fbem-3688	108	7	expertise	expertise	NOUN
fbem-3688	108	8	,	,	PUNCT
fbem-3688	108	9	independence	independence	NOUN
fbem-3688	108	10	,	,	PUNCT
fbem-3688	108	11	and	and	CCONJ
fbem-3688	108	12	activity	activity	NOUN
fbem-3688	108	13	on	on	ADP
fbem-3688	108	14	aggressive	aggressive	ADJ
fbem-3688	108	15	earnings	earning	NOUN
fbem-3688	108	16	management	management	NOUN
fbem-3688	108	17	’	'	PUNCT
fbem-3688	108	18	,	,	PUNCT
fbem-3688	108	19	auditing	audit	VERB
fbem-3688	108	20	:	:	PUNCT
fbem-3688	108	21	a	a	DET
fbem-3688	108	22	journal	journal	NOUN
fbem-3688	108	23	of	of	ADP
fbem-3688	108	24	practice	practice	NOUN
fbem-3688	108	25	&	&	CCONJ
fbem-3688	108	26	theory	theory	NOUN
fbem-3688	108	27	23	23	NUM
fbem-3688	108	28	(	(	PUNCT
fbem-3688	108	29	2	2	NUM
fbem-3688	108	30	)	)	PUNCT
fbem-3688	108	31	,	,	PUNCT
fbem-3688	108	32	pp	pp	PROPN
fbem-3688	108	33	.	.	PUNCT
fbem-3688	108	34	13–35	13–35	NUM
fbem-3688	108	35	.	.	PUNCT
fbem-3688	109	1	[	[	X
fbem-3688	109	2	9	9	NUM
fbem-3688	109	3	]	]	SYM
fbem-3688	109	4	bradbury	bradbury	NOUN
fbem-3688	109	5	,	,	PUNCT
fbem-3688	109	6	m.	m.	NOUN
fbem-3688	109	7	,	,	PUNCT
fbem-3688	109	8	mak	mak	PROPN
fbem-3688	109	9	,	,	PUNCT
fbem-3688	109	10	y.	y.	PROPN
fbem-3688	109	11	and	and	CCONJ
fbem-3688	109	12	tan	tan	PROPN
fbem-3688	109	13	,	,	PUNCT
fbem-3688	109	14	s.	s.	PROPN
fbem-3688	109	15	,	,	PUNCT
fbem-3688	109	16	(	(	PUNCT
fbem-3688	109	17	2006	2006	NUM
fbem-3688	109	18	)	)	PUNCT
fbem-3688	109	19	.	.	PUNCT
fbem-3688	110	1	‘	'	PUNCT
fbem-3688	110	2	board	board	NOUN
fbem-3688	110	3	characteristics	characteristic	NOUN
fbem-3688	110	4	,	,	PUNCT
fbem-3688	110	5	audit	audit	NOUN
fbem-3688	110	6	committee	committee	NOUN
fbem-3688	110	7	characteristics	characteristic	NOUN
fbem-3688	110	8	and	and	CCONJ
fbem-3688	110	9	abnormal	abnormal	ADJ
fbem-3688	110	10	accruals	accrual	NOUN
fbem-3688	110	11	’	'	PUNCT
fbem-3688	110	12	,	,	PUNCT
fbem-3688	110	13	pacific	pacific	PROPN
fbem-3688	110	14	accounting	accounting	PROPN
fbem-3688	110	15	review	review	PROPN
fbem-3688	110	16	,	,	PUNCT
fbem-3688	110	17	18	18	NUM
fbem-3688	110	18	(	(	PUNCT
fbem-3688	110	19	2	2	NUM
fbem-3688	110	20	)	)	PUNCT
fbem-3688	110	21	,	,	PUNCT
fbem-3688	110	22	pp	pp	ADP
fbem-3688	110	23	.	.	PUNCT
fbem-3688	111	1	47	47	NUM
fbem-3688	111	2	-	-	SYM
fbem-3688	111	3	68	68	NUM
fbem-3688	111	4	.	.	PUNCT
fbem-3688	112	1	[	[	X
fbem-3688	112	2	10	10	NUM
fbem-3688	112	3	]	]	X
fbem-3688	112	4	burke	burke	PROPN
fbem-3688	112	5	,	,	PUNCT
fbem-3688	112	6	m.	m.	NOUN
fbem-3688	112	7	;	;	PUNCT
fbem-3688	112	8	and	and	CCONJ
fbem-3688	112	9	guy	guy	NOUN
fbem-3688	112	10	m.	m.	NOUN
fbem-3688	112	11	,	,	PUNCT
fbem-3688	112	12	(	(	PUNCT
fbem-3688	112	13	2001	2001	NUM
fbem-3688	112	14	)	)	PUNCT
fbem-3688	112	15	.	.	PUNCT
fbem-3688	113	1	audit	audit	NOUN
fbem-3688	113	2	committees	committee	NOUN
fbem-3688	113	3	:	:	PUNCT
fbem-3688	113	4	a	a	DET
fbem-3688	113	5	guide	guide	NOUN
fbem-3688	113	6	for	for	ADP
fbem-3688	113	7	directors	director	NOUN
fbem-3688	113	8	,	,	PUNCT
fbem-3688	113	9	management	management	NOUN
fbem-3688	113	10	,	,	PUNCT
fbem-3688	113	11	and	and	CCONJ
fbem-3688	113	12	consultants	consultant	NOUN
fbem-3688	113	13	.	.	PUNCT
fbem-3688	114	1	new	new	PROPN
fbem-3688	114	2	york	york	PROPN
fbem-3688	114	3	:	:	PUNCT
fbem-3688	114	4	aspen	aspen	PROPN
fbem-3688	114	5	law	law	PROPN
fbem-3688	114	6	&	&	CCONJ
fbem-3688	114	7	business	business	NOUN
fbem-3688	114	8	.	.	PUNCT
fbem-3688	115	1	[	[	X
fbem-3688	115	2	11	11	NUM
fbem-3688	115	3	]	]	SYM
fbem-3688	115	4	carcello	carcello	PROPN
fbem-3688	115	5	,	,	PUNCT
fbem-3688	115	6	j.	j.	PROPN
fbem-3688	115	7	,	,	PUNCT
fbem-3688	115	8	neal	neal	PROPN
fbem-3688	115	9	,	,	PUNCT
fbem-3688	115	10	t.	t.	PROPN
fbem-3688	115	11	,	,	PUNCT
fbem-3688	115	12	(	(	PUNCT
fbem-3688	115	13	2000	2000	NUM
fbem-3688	115	14	)	)	PUNCT
fbem-3688	115	15	.	.	PUNCT
fbem-3688	116	1	audit	audit	NOUN
fbem-3688	116	2	committee	committee	NOUN
fbem-3688	116	3	composition	composition	NOUN
fbem-3688	116	4	and	and	CCONJ
fbem-3688	116	5	auditor	auditor	NOUN
fbem-3688	116	6	reporting	reporting	NOUN
fbem-3688	116	7	.	.	PUNCT
fbem-3688	117	1	the	the	DET
fbem-3688	117	2	accounting	accounting	NOUN
fbem-3688	117	3	review	review	NOUN
fbem-3688	117	4	75	75	NUM
fbem-3688	117	5	(	(	PUNCT
fbem-3688	117	6	4	4	NUM
fbem-3688	117	7	)	)	PUNCT
fbem-3688	117	8	,	,	PUNCT
fbem-3688	117	9	453–467	453–467	NUM
fbem-3688	117	10	.	.	PUNCT
fbem-3688	118	1	[	[	X
fbem-3688	118	2	12	12	NUM
fbem-3688	118	3	]	]	X
fbem-3688	118	4	carcello	carcello	PROPN
fbem-3688	118	5	,	,	PUNCT
fbem-3688	118	6	j.	j.	PROPN
fbem-3688	118	7	,	,	PUNCT
fbem-3688	118	8	hollingsworth	hollingsworth	PROPN
fbem-3688	118	9	,	,	PUNCT
fbem-3688	118	10	w.	w.	PROPN
fbem-3688	118	11	,	,	PUNCT
fbem-3688	118	12	and	and	CCONJ
fbem-3688	118	13	neal	neal	PROPN
fbem-3688	118	14	,	,	PUNCT
fbem-3688	118	15	l.	l.	PROPN
fbem-3688	118	16	,	,	PUNCT
fbem-3688	118	17	(	(	PUNCT
fbem-3688	118	18	2006	2006	NUM
fbem-3688	118	19	)	)	PUNCT
fbem-3688	118	20	.	.	PUNCT
fbem-3688	119	1	audit	audit	NOUN
fbem-3688	119	2	committee	committee	NOUN
fbem-3688	119	3	financial	financial	ADJ
fbem-3688	119	4	experts	expert	NOUN
fbem-3688	119	5	:	:	PUNCT
fbem-3688	119	6	a	a	DET
fbem-3688	119	7	closer	close	ADJ
fbem-3688	119	8	examination	examination	NOUN
fbem-3688	119	9	using	use	VERB
fbem-3688	119	10	firm	firm	ADJ
fbem-3688	119	11	designations	designation	NOUN
fbem-3688	119	12	.	.	PUNCT
fbem-3688	120	1	accounting	accounting	NOUN
fbem-3688	120	2	horizons	horizon	NOUN
fbem-3688	120	3	,	,	PUNCT
fbem-3688	120	4	20	20	NUM
fbem-3688	120	5	(	(	PUNCT
fbem-3688	120	6	4	4	NUM
fbem-3688	120	7	)	)	PUNCT
fbem-3688	120	8	,	,	PUNCT
fbem-3688	120	9	351	351	NUM
fbem-3688	120	10	–	–	SYM
fbem-3688	120	11	373	373	NUM
fbem-3688	120	12	.	.	NOUN
fbem-3688	120	13	20	20	NUM
fbem-3688	121	1	[	[	SYM
fbem-3688	121	2	13	13	NUM
fbem-3688	121	3	]	]	SYM
fbem-3688	121	4	carcello	carcello	PROPN
fbem-3688	121	5	,	,	PUNCT
fbem-3688	121	6	j.	j.	PROPN
fbem-3688	121	7	,	,	PUNCT
fbem-3688	121	8	(	(	PUNCT
fbem-3688	121	9	2009	2009	NUM
fbem-3688	121	10	)	)	PUNCT
fbem-3688	121	11	.	.	PUNCT
fbem-3688	122	1	‘	'	PUNCT
fbem-3688	122	2	governance	governance	NOUN
fbem-3688	122	3	and	and	CCONJ
fbem-3688	122	4	the	the	DET
fbem-3688	122	5	common	common	ADJ
fbem-3688	122	6	good	good	NOUN
fbem-3688	122	7	.	.	PUNCT
fbem-3688	122	8	’	'	PUNCT
fbem-3688	123	1	journal	journal	NOUN
fbem-3688	123	2	of	of	ADP
fbem-3688	123	3	business	business	NOUN
fbem-3688	123	4	ethics	ethic	NOUN
fbem-3688	123	5	89	89	NUM
fbem-3688	123	6	,	,	PUNCT
fbem-3688	123	7	pp	pp	ADJ
fbem-3688	123	8	.	.	PUNCT
fbem-3688	124	1	11–18	11–18	NUM
fbem-3688	124	2	.	.	PUNCT
fbem-3688	125	1	[	[	X
fbem-3688	125	2	14	14	NUM
fbem-3688	125	3	]	]	X
fbem-3688	125	4	cohen	cohen	PROPN
fbem-3688	125	5	,	,	PUNCT
fbem-3688	125	6	j.	j.	PROPN
fbem-3688	125	7	,	,	PUNCT
fbem-3688	125	8	hoitash	hoitash	PROPN
fbem-3688	125	9	,	,	PUNCT
fbem-3688	125	10	u.	u.	PROPN
fbem-3688	125	11	,	,	PUNCT
fbem-3688	125	12	krishnamoorthy	krishnamoorthy	ADJ
fbem-3688	125	13	,	,	PUNCT
fbem-3688	125	14	g.	g.	PROPN
fbem-3688	125	15	and	and	CCONJ
fbem-3688	125	16	wright	wright	PROPN
fbem-3688	125	17	,	,	PUNCT
fbem-3688	125	18	a.	a.	PROPN
fbem-3688	125	19	,	,	PUNCT
fbem-3688	125	20	(	(	PUNCT
fbem-3688	125	21	2013	2013	NUM
fbem-3688	125	22	)	)	PUNCT
fbem-3688	125	23	.	.	PUNCT
fbem-3688	126	1	audit	audit	NOUN
fbem-3688	126	2	committee	committee	NOUN
fbem-3688	126	3	industry	industry	NOUN
fbem-3688	126	4	expertise	expertise	NOUN
fbem-3688	126	5	and	and	CCONJ
fbem-3688	126	6	financial	financial	ADJ
fbem-3688	126	7	reporting	reporting	NOUN
fbem-3688	126	8	quality	quality	NOUN
fbem-3688	126	9	.	.	PUNCT
fbem-3688	127	1	working	work	VERB
fbem-3688	127	2	paper	paper	NOUN
fbem-3688	127	3	.	.	PUNCT
fbem-3688	128	1	boston	boston	PROPN
fbem-3688	128	2	college	college	PROPN
fbem-3688	128	3	,	,	PUNCT
fbem-3688	128	4	chestnut	chestnut	PROPN
fbem-3688	128	5	hill	hill	PROPN
fbem-3688	128	6	,	,	PUNCT
fbem-3688	128	7	ma	ma	PROPN
fbem-3688	128	8	.	.	PUNCT
fbem-3688	129	1	[	[	X
fbem-3688	129	2	15	15	NUM
fbem-3688	129	3	]	]	X
fbem-3688	129	4	collier	collier	NOUN
fbem-3688	129	5	,	,	PUNCT
fbem-3688	129	6	p.	p.	PROPN
fbem-3688	129	7	,	,	PUNCT
fbem-3688	129	8	&	&	CCONJ
fbem-3688	129	9	gregory	gregory	PROPN
fbem-3688	129	10	,	,	PUNCT
fbem-3688	129	11	a.	a.	PROPN
fbem-3688	129	12	,	,	PUNCT
fbem-3688	129	13	(	(	PUNCT
fbem-3688	129	14	1996	1996	NUM
fbem-3688	129	15	)	)	PUNCT
fbem-3688	129	16	.	.	PUNCT
fbem-3688	130	1	audit	audit	NOUN
fbem-3688	130	2	committee	committee	NOUN
fbem-3688	130	3	effectiveness	effectiveness	NOUN
fbem-3688	130	4	and	and	CCONJ
fbem-3688	130	5	the	the	DET
fbem-3688	130	6	audit	audit	NOUN
fbem-3688	130	7	fee	fee	NOUN
fbem-3688	130	8	.	.	PUNCT
fbem-3688	131	1	european	european	ADJ
fbem-3688	131	2	accounting	accounting	PROPN
fbem-3688	131	3	review	review	PROPN
fbem-3688	131	4	,	,	PUNCT
fbem-3688	131	5	5	5	NUM
fbem-3688	131	6	,	,	PUNCT
fbem-3688	131	7	177	177	NUM
fbem-3688	131	8	-	-	SYM
fbem-3688	131	9	198	198	NUM
fbem-3688	131	10	.	.	PUNCT
fbem-3688	132	1	[	[	X
fbem-3688	132	2	16	16	NUM
fbem-3688	132	3	]	]	X
fbem-3688	132	4	collier	collier	NOUN
fbem-3688	132	5	,	,	PUNCT
fbem-3688	132	6	p.	p.	NOUN
fbem-3688	132	7	and	and	CCONJ
fbem-3688	132	8	gregory	gregory	PROPN
fbem-3688	132	9	,	,	PUNCT
fbem-3688	132	10	a.	a.	PROPN
fbem-3688	132	11	,	,	PUNCT
fbem-3688	132	12	(	(	PUNCT
fbem-3688	132	13	1999	1999	NUM
fbem-3688	132	14	)	)	PUNCT
fbem-3688	132	15	.	.	PUNCT
fbem-3688	133	1	‘	'	PUNCT
fbem-3688	133	2	audit	audit	NOUN
fbem-3688	133	3	committee	committee	NOUN
fbem-3688	133	4	activity	activity	NOUN
fbem-3688	133	5	and	and	CCONJ
fbem-3688	133	6	agency	agency	NOUN
fbem-3688	133	7	costs	cost	NOUN
fbem-3688	133	8	’	'	PUNCT
fbem-3688	133	9	,	,	PUNCT
fbem-3688	133	10	journal	journal	NOUN
fbem-3688	133	11	of	of	ADP
fbem-3688	133	12	accounting	accounting	NOUN
fbem-3688	133	13	and	and	CCONJ
fbem-3688	133	14	public	public	ADJ
fbem-3688	133	15	policy	policy	NOUN
fbem-3688	133	16	,	,	PUNCT
fbem-3688	133	17	18	18	NUM
fbem-3688	133	18	(	(	PUNCT
fbem-3688	133	19	4/5	4/5	NOUN
fbem-3688	133	20	)	)	PUNCT
fbem-3688	133	21	,	,	PUNCT
fbem-3688	133	22	pp	pp	PROPN
fbem-3688	133	23	.	.	PUNCT
fbem-3688	134	1	311	311	NUM
fbem-3688	134	2	-	-	SYM
fbem-3688	134	3	32	32	NUM
fbem-3688	134	4	.	.	PUNCT
fbem-3688	135	1	[	[	X
fbem-3688	135	2	17	17	NUM
fbem-3688	135	3	]	]	X
fbem-3688	135	4	defond	defond	NOUN
fbem-3688	135	5	,	,	PUNCT
fbem-3688	135	6	m.	m.	NOUN
fbem-3688	135	7	,	,	PUNCT
fbem-3688	135	8	hann	hann	PROPN
fbem-3688	135	9	,	,	PUNCT
fbem-3688	135	10	r.	r.	PROPN
fbem-3688	135	11	and	and	CCONJ
fbem-3688	135	12	hu	hu	PROPN
fbem-3688	135	13	,	,	PUNCT
fbem-3688	135	14	x.	x.	NOUN
fbem-3688	135	15	,	,	PUNCT
fbem-3688	135	16	(	(	PUNCT
fbem-3688	135	17	2005	2005	NUM
fbem-3688	135	18	)	)	PUNCT
fbem-3688	135	19	.	.	PUNCT
fbem-3688	136	1	does	do	VERB
fbem-3688	136	2	the	the	DET
fbem-3688	136	3	market	market	NOUN
fbem-3688	136	4	value	value	NOUN
fbem-3688	136	5	financial	financial	ADJ
fbem-3688	136	6	expertise	expertise	NOUN
fbem-3688	136	7	on	on	ADP
fbem-3688	136	8	audit	audit	NOUN
fbem-3688	136	9	committees	committee	NOUN
fbem-3688	136	10	of	of	ADP
fbem-3688	136	11	boards	board	NOUN
fbem-3688	136	12	of	of	ADP
fbem-3688	136	13	directors	director	NOUN
fbem-3688	136	14	.	.	PUNCT
fbem-3688	137	1	journal	journal	NOUN
fbem-3688	137	2	of	of	ADP
fbem-3688	137	3	accounting	accounting	NOUN
fbem-3688	137	4	research	research	NOUN
fbem-3688	137	5	43	43	NUM
fbem-3688	137	6	(	(	PUNCT
fbem-3688	137	7	2	2	NUM
fbem-3688	137	8	)	)	PUNCT
fbem-3688	137	9	,	,	PUNCT
fbem-3688	137	10	153–193	153–193	NUM
fbem-3688	137	11	.	.	PUNCT
fbem-3688	138	1	[	[	X
fbem-3688	138	2	18	18	NUM
fbem-3688	138	3	]	]	PUNCT
fbem-3688	138	4	dezoort	dezoort	NOUN
fbem-3688	138	5	,	,	PUNCT
fbem-3688	138	6	f.	f.	PROPN
fbem-3688	138	7	and	and	CCONJ
fbem-3688	138	8	salterio	salterio	PROPN
fbem-3688	138	9	,	,	PUNCT
fbem-3688	138	10	s.	s.	PROPN
fbem-3688	138	11	,	,	PUNCT
fbem-3688	138	12	(	(	PUNCT
fbem-3688	138	13	2001	2001	NUM
fbem-3688	138	14	)	)	PUNCT
fbem-3688	138	15	.	.	PUNCT
fbem-3688	139	1	the	the	DET
fbem-3688	139	2	effects	effect	NOUN
fbem-3688	139	3	of	of	ADP
fbem-3688	139	4	corporate	corporate	ADJ
fbem-3688	139	5	governance	governance	NOUN
fbem-3688	139	6	experience	experience	NOUN
fbem-3688	139	7	and	and	CCONJ
fbem-3688	139	8	financial	financial	ADJ
fbem-3688	139	9	reporting	reporting	NOUN
fbem-3688	139	10	and	and	CCONJ
fbem-3688	139	11	audit	audit	NOUN
fbem-3688	139	12	knowledge	knowledge	NOUN
fbem-3688	139	13	on	on	ADP
fbem-3688	139	14	audit	audit	NOUN
fbem-3688	139	15	committee	committee	NOUN
fbem-3688	139	16	members	member	NOUN
fbem-3688	139	17	’	’	PART
fbem-3688	139	18	judgments	judgment	NOUN
fbem-3688	139	19	.	.	PUNCT
fbem-3688	140	1	auditing	auditing	NOUN
fbem-3688	140	2	:	:	PUNCT
fbem-3688	140	3	a	a	DET
fbem-3688	140	4	journal	journal	NOUN
fbem-3688	140	5	of	of	ADP
fbem-3688	140	6	practice	practice	NOUN
fbem-3688	140	7	and	and	CCONJ
fbem-3688	140	8	theory	theory	NOUN
fbem-3688	140	9	20	20	NUM
fbem-3688	140	10	(	(	PUNCT
fbem-3688	140	11	2	2	NUM
fbem-3688	140	12	)	)	PUNCT
fbem-3688	140	13	,	,	PUNCT
fbem-3688	140	14	pp	pp	ADP
fbem-3688	140	15	.	.	PUNCT
fbem-3688	141	1	31–47	31–47	NUM
fbem-3688	141	2	.	.	PUNCT
fbem-3688	142	1	[	[	X
fbem-3688	142	2	19	19	NUM
fbem-3688	142	3	]	]	X
fbem-3688	142	4	dezoort	dezoort	NOUN
fbem-3688	142	5	,	,	PUNCT
fbem-3688	142	6	f.	f.	PROPN
fbem-3688	142	7	,	,	PUNCT
fbem-3688	142	8	hermanson	hermanson	PROPN
fbem-3688	142	9	d.	d.	PROPN
fbem-3688	142	10	,	,	PUNCT
fbem-3688	142	11	archambeault	archambeault	VERB
fbem-3688	142	12	d.	d.	PROPN
fbem-3688	142	13	and	and	CCONJ
fbem-3688	142	14	reed	reed	PROPN
fbem-3688	142	15	s.	s.	PROPN
fbem-3688	142	16	,	,	PUNCT
fbem-3688	142	17	(	(	PUNCT
fbem-3688	142	18	2002	2002	NUM
fbem-3688	142	19	)	)	PUNCT
fbem-3688	142	20	.	.	PUNCT
fbem-3688	143	1	‘	'	PUNCT
fbem-3688	143	2	audit	audit	NOUN
fbem-3688	143	3	committee	committee	NOUN
fbem-3688	143	4	effectiveness	effectiveness	NOUN
fbem-3688	143	5	:	:	PUNCT
fbem-3688	143	6	a	a	DET
fbem-3688	143	7	synthesis	synthesis	NOUN
fbem-3688	143	8	of	of	ADP
fbem-3688	143	9	the	the	DET
fbem-3688	143	10	empirical	empirical	ADJ
fbem-3688	143	11	audit	audit	NOUN
fbem-3688	143	12	committee	committee	NOUN
fbem-3688	143	13	literature	literature	NOUN
fbem-3688	143	14	.	.	PUNCT
fbem-3688	143	15	’	'	PUNCT
fbem-3688	144	1	journal	journal	NOUN
fbem-3688	144	2	of	of	ADP
fbem-3688	144	3	accounting	accounting	PROPN
fbem-3688	144	4	literature	literature	NOUN
fbem-3688	144	5	21	21	NUM
fbem-3688	144	6	,	,	PUNCT
fbem-3688	144	7	pp	pp	ADJ
fbem-3688	144	8	.	.	PUNCT
fbem-3688	145	1	38–75	38–75	X
fbem-3688	145	2	.	.	PUNCT
fbem-3688	146	1	[	[	X
fbem-3688	146	2	20	20	NUM
fbem-3688	146	3	]	]	SYM
fbem-3688	146	4	dhaliwal	dhaliwal	PROPN
fbem-3688	146	5	,	,	PUNCT
fbem-3688	146	6	d.	d.	PROPN
fbem-3688	146	7	,	,	PUNCT
fbem-3688	146	8	naiker	naiker	NOUN
fbem-3688	146	9	,	,	PUNCT
fbem-3688	146	10	v.	v.	ADV
fbem-3688	146	11	,	,	PUNCT
fbem-3688	146	12	and	and	CCONJ
fbem-3688	146	13	navissi	navissi	PROPN
fbem-3688	146	14	,	,	PUNCT
fbem-3688	146	15	s.	s.	PROPN
fbem-3688	146	16	,	,	PUNCT
fbem-3688	146	17	(	(	PUNCT
fbem-3688	146	18	2010	2010	NUM
fbem-3688	146	19	)	)	PUNCT
fbem-3688	146	20	.	.	PUNCT
fbem-3688	147	1	the	the	DET
fbem-3688	147	2	association	association	NOUN
fbem-3688	147	3	between	between	ADP
fbem-3688	147	4	accruals	accrual	NOUN
fbem-3688	147	5	quality	quality	NOUN
fbem-3688	147	6	and	and	CCONJ
fbem-3688	147	7	the	the	DET
fbem-3688	147	8	characteristics	characteristic	NOUN
fbem-3688	147	9	of	of	ADP
fbem-3688	147	10	accounting	accounting	NOUN
fbem-3688	147	11	experts	expert	NOUN
fbem-3688	147	12	and	and	CCONJ
fbem-3688	147	13	mix	mix	NOUN
fbem-3688	147	14	of	of	ADP
fbem-3688	147	15	expertise	expertise	NOUN
fbem-3688	147	16	on	on	ADP
fbem-3688	147	17	audit	audit	NOUN
fbem-3688	147	18	committees	committee	NOUN
fbem-3688	147	19	.	.	PUNCT
fbem-3688	148	1	contemporary	contemporary	ADJ
fbem-3688	148	2	accounting	accounting	NOUN
fbem-3688	148	3	research	research	NOUN
fbem-3688	148	4	,	,	PUNCT
fbem-3688	148	5	27	27	NUM
fbem-3688	148	6	,	,	PUNCT
fbem-3688	148	7	787	787	NUM
fbem-3688	148	8	–	–	PUNCT
fbem-3688	148	9	827	827	NUM
fbem-3688	148	10	.	.	PUNCT
fbem-3688	149	1	[	[	X
fbem-3688	149	2	21	21	NUM
fbem-3688	149	3	]	]	X
fbem-3688	149	4	dionne	dionne	PROPN
fbem-3688	149	5	,	,	PUNCT
fbem-3688	149	6	g.	g.	PROPN
fbem-3688	149	7	and	and	CCONJ
fbem-3688	149	8	triki	triki	PROPN
fbem-3688	149	9	,	,	PUNCT
fbem-3688	149	10	t.	t.	PROPN
fbem-3688	149	11	,	,	PUNCT
fbem-3688	149	12	(	(	PUNCT
fbem-3688	149	13	2005	2005	NUM
fbem-3688	149	14	)	)	PUNCT
fbem-3688	149	15	.	.	PUNCT
fbem-3688	150	1	risk	risk	NOUN
fbem-3688	150	2	management	management	NOUN
fbem-3688	150	3	and	and	CCONJ
fbem-3688	150	4	corporate	corporate	ADJ
fbem-3688	150	5	governance	governance	NOUN
fbem-3688	150	6	:	:	PUNCT
fbem-3688	150	7	the	the	DET
fbem-3688	150	8	importance	importance	NOUN
fbem-3688	150	9	of	of	ADP
fbem-3688	150	10	independence	independence	NOUN
fbem-3688	150	11	and	and	CCONJ
fbem-3688	150	12	financial	financial	ADJ
fbem-3688	150	13	knowledge	knowledge	NOUN
fbem-3688	150	14	for	for	ADP
fbem-3688	150	15	the	the	DET
fbem-3688	150	16	board	board	NOUN
fbem-3688	150	17	and	and	CCONJ
fbem-3688	150	18	the	the	DET
fbem-3688	150	19	audit	audit	NOUN
fbem-3688	150	20	committee	committee	NOUN
fbem-3688	150	21	.	.	PUNCT
fbem-3688	151	1	[	[	X
fbem-3688	151	2	22	22	NUM
fbem-3688	151	3	]	]	PUNCT
fbem-3688	151	4	fama	fama	PROPN
fbem-3688	151	5	,	,	PUNCT
fbem-3688	151	6	e.	e.	PROPN
fbem-3688	151	7	,	,	PUNCT
fbem-3688	151	8	(	(	PUNCT
fbem-3688	151	9	1980	1980	NUM
fbem-3688	151	10	)	)	PUNCT
fbem-3688	151	11	.	.	PUNCT
fbem-3688	152	1	agency	agency	NOUN
fbem-3688	152	2	problems	problem	NOUN
fbem-3688	152	3	and	and	CCONJ
fbem-3688	152	4	the	the	DET
fbem-3688	152	5	theory	theory	NOUN
fbem-3688	152	6	of	of	ADP
fbem-3688	152	7	the	the	DET
fbem-3688	152	8	firm	firm	NOUN
fbem-3688	152	9	.	.	PUNCT
fbem-3688	153	1	journal	journal	NOUN
fbem-3688	153	2	of	of	ADP
fbem-3688	153	3	political	political	ADJ
fbem-3688	153	4	economy	economy	NOUN
fbem-3688	153	5	,	,	PUNCT
fbem-3688	153	6	88	88	NUM
fbem-3688	153	7	,	,	PUNCT
fbem-3688	153	8	pp	pp	ADJ
fbem-3688	153	9	.	.	PUNCT
fbem-3688	154	1	134	134	NUM
fbem-3688	154	2	-	-	SYM
fbem-3688	154	3	145	145	NUM
fbem-3688	154	4	.	.	PUNCT
fbem-3688	155	1	[	[	X
fbem-3688	155	2	23	23	NUM
fbem-3688	155	3	]	]	PUNCT
fbem-3688	155	4	fama	fama	PROPN
fbem-3688	155	5	,	,	PUNCT
fbem-3688	155	6	e.	e.	PROPN
fbem-3688	155	7	and	and	CCONJ
fbem-3688	155	8	jensen	jensen	PROPN
fbem-3688	155	9	,	,	PUNCT
fbem-3688	155	10	m.	m.	NOUN
fbem-3688	155	11	,	,	PUNCT
fbem-3688	155	12	(	(	PUNCT
fbem-3688	155	13	1983	1983	NUM
fbem-3688	155	14	)	)	PUNCT
fbem-3688	155	15	.	.	PUNCT
fbem-3688	156	1	separation	separation	NOUN
fbem-3688	156	2	of	of	ADP
fbem-3688	156	3	ownership	ownership	NOUN
fbem-3688	156	4	and	and	CCONJ
fbem-3688	156	5	control	control	NOUN
fbem-3688	156	6	.	.	PUNCT
fbem-3688	157	1	journal	journal	PROPN
fbem-3688	157	2	of	of	ADP
fbem-3688	157	3	law	law	NOUN
fbem-3688	157	4	and	and	CCONJ
fbem-3688	157	5	economics	economic	NOUN
fbem-3688	157	6	,	,	PUNCT
fbem-3688	157	7	26	26	NUM
fbem-3688	157	8	,	,	PUNCT
fbem-3688	157	9	pp	pp	ADJ
fbem-3688	157	10	.	.	PUNCT
fbem-3688	158	1	301	301	NUM
fbem-3688	158	2	-	-	SYM
fbem-3688	158	3	325	325	NUM
fbem-3688	158	4	.	.	PUNCT
fbem-3688	159	1	[	[	X
fbem-3688	159	2	24	24	NUM
fbem-3688	159	3	]	]	SYM
fbem-3688	159	4	ferreira	ferreira	PROPN
fbem-3688	159	5	,	,	PUNCT
fbem-3688	159	6	d.	d.	PROPN
fbem-3688	159	7	,	,	PUNCT
fbem-3688	159	8	ferreira	ferreira	PROPN
fbem-3688	159	9	,	,	PUNCT
fbem-3688	159	10	a.	a.	PROPN
fbem-3688	159	11	,	,	PUNCT
fbem-3688	159	12	and	and	CCONJ
fbem-3688	159	13	raposo	raposo	VERB
fbem-3688	159	14	,	,	PUNCT
fbem-3688	159	15	c.	c.	PROPN
fbem-3688	159	16	,	,	PUNCT
fbem-3688	159	17	(	(	PUNCT
fbem-3688	159	18	2011	2011	NUM
fbem-3688	159	19	)	)	PUNCT
fbem-3688	159	20	.	.	PUNCT
fbem-3688	160	1	board	board	NOUN
fbem-3688	160	2	structure	structure	NOUN
fbem-3688	160	3	and	and	CCONJ
fbem-3688	160	4	price	price	NOUN
fbem-3688	160	5	informativeness	informativeness	NOUN
fbem-3688	160	6	.	.	PUNCT
fbem-3688	161	1	journal	journal	NOUN
fbem-3688	161	2	of	of	ADP
fbem-3688	161	3	financial	financial	ADJ
fbem-3688	161	4	economics	economic	NOUN
fbem-3688	161	5	,	,	PUNCT
fbem-3688	161	6	99	99	NUM
fbem-3688	161	7	(	(	PUNCT
fbem-3688	161	8	3	3	NUM
fbem-3688	161	9	)	)	PUNCT
fbem-3688	161	10	,	,	PUNCT
fbem-3688	161	11	523	523	NUM
fbem-3688	161	12	-	-	SYM
fbem-3688	161	13	545	545	NUM
fbem-3688	161	14	.	.	PUNCT
fbem-3688	162	1	[	[	X
fbem-3688	162	2	25	25	NUM
fbem-3688	162	3	]	]	PUNCT
fbem-3688	162	4	ghafran	ghafran	NOUN
fbem-3688	162	5	,	,	PUNCT
fbem-3688	162	6	c.	c.	PROPN
fbem-3688	162	7	and	and	CCONJ
fbem-3688	162	8	yasmin	yasmin	PROPN
fbem-3688	162	9	,	,	PUNCT
fbem-3688	162	10	s.	s.	PROPN
fbem-3688	162	11	,	,	PUNCT
fbem-3688	162	12	(	(	PUNCT
fbem-3688	162	13	2018	2018	NUM
fbem-3688	162	14	)	)	PUNCT
fbem-3688	162	15	.	.	PUNCT
fbem-3688	163	1	'	'	PUNCT
fbem-3688	163	2	audit	audit	NOUN
fbem-3688	163	3	committee	committee	NOUN
fbem-3688	163	4	chair	chair	NOUN
fbem-3688	163	5	and	and	CCONJ
fbem-3688	163	6	financial	financial	ADJ
fbem-3688	163	7	reporting	reporting	NOUN
fbem-3688	163	8	timeliness	timeliness	NOUN
fbem-3688	163	9	:	:	PUNCT
fbem-3688	163	10	a	a	DET
fbem-3688	163	11	focus	focus	NOUN
fbem-3688	163	12	on	on	ADP
fbem-3688	163	13	financial	financial	ADJ
fbem-3688	163	14	,	,	PUNCT
fbem-3688	163	15	experiential	experiential	ADJ
fbem-3688	163	16	and	and	CCONJ
fbem-3688	163	17	monitoring	monitoring	NOUN
fbem-3688	163	18	experiense	experiense	NOUN
fbem-3688	163	19	.	.	PUNCT
fbem-3688	164	1	'	'	PUNCT
fbem-3688	164	2	,	,	PUNCT
fbem-3688	164	3	international	international	ADJ
fbem-3688	164	4	journal	journal	NOUN
fbem-3688	164	5	of	of	ADP
fbem-3688	164	6	auditing	auditing	NOUN
fbem-3688	164	7	.	.	PUNCT
fbem-3688	165	1	,	,	PUNCT
fbem-3688	165	2	22	22	NUM
fbem-3688	165	3	(	(	PUNCT
fbem-3688	165	4	1	1	NUM
fbem-3688	165	5	)	)	PUNCT
fbem-3688	165	6	.	.	PUNCT
fbem-3688	166	1	pp.13	pp.13	NOUN
fbem-3688	166	2	-	-	PUNCT
fbem-3688	166	3	24	24	NUM
fbem-3688	166	4	.	.	PUNCT
fbem-3688	167	1	[	[	X
fbem-3688	167	2	26	26	NUM
fbem-3688	167	3	]	]	X
fbem-3688	167	4	goodwin	goodwin	PROPN
fbem-3688	167	5	,	,	PUNCT
fbem-3688	167	6	j.	j.	PROPN
fbem-3688	167	7	,	,	PUNCT
fbem-3688	167	8	(	(	PUNCT
fbem-3688	167	9	2003	2003	NUM
fbem-3688	167	10	)	)	PUNCT
fbem-3688	167	11	.	.	PUNCT
fbem-3688	168	1	‘	'	PUNCT
fbem-3688	168	2	the	the	DET
fbem-3688	168	3	relationship	relationship	NOUN
fbem-3688	168	4	between	between	ADP
fbem-3688	168	5	the	the	DET
fbem-3688	168	6	audit	audit	NOUN
fbem-3688	168	7	committee	committee	NOUN
fbem-3688	168	8	and	and	CCONJ
fbem-3688	168	9	the	the	DET
fbem-3688	168	10	internal	internal	ADJ
fbem-3688	168	11	audit	audit	NOUN
fbem-3688	168	12	function	function	NOUN
fbem-3688	168	13	:	:	PUNCT
fbem-3688	168	14	evidence	evidence	NOUN
fbem-3688	168	15	from	from	ADP
fbem-3688	168	16	australia	australia	PROPN
fbem-3688	168	17	and	and	CCONJ
fbem-3688	168	18	new	new	PROPN
fbem-3688	168	19	zealand	zealand	PROPN
fbem-3688	168	20	’	'	PUNCT
fbem-3688	168	21	,	,	PUNCT
fbem-3688	168	22	international	international	ADJ
fbem-3688	168	23	journal	journal	NOUN
fbem-3688	168	24	of	of	ADP
fbem-3688	168	25	auditing	auditing	NOUN
fbem-3688	168	26	,	,	PUNCT
fbem-3688	168	27	7	7	NUM
fbem-3688	168	28	(	(	PUNCT
fbem-3688	168	29	3	3	NUM
fbem-3688	168	30	)	)	PUNCT
fbem-3688	168	31	,	,	PUNCT
fbem-3688	168	32	pp	pp	ADP
fbem-3688	168	33	.	.	PUNCT
fbem-3688	169	1	263–78	263–78	NOUN
fbem-3688	169	2	.	.	PUNCT
fbem-3688	170	1	[	[	X
fbem-3688	170	2	27	27	NUM
fbem-3688	170	3	]	]	X
fbem-3688	170	4	goodwin	goodwin	PROPN
fbem-3688	170	5	,	,	PUNCT
fbem-3688	170	6	j.	j.	PROPN
fbem-3688	170	7	and	and	CCONJ
fbem-3688	170	8	kent	kent	PROPN
fbem-3688	170	9	,	,	PUNCT
fbem-3688	170	10	p.	p.	PROPN
fbem-3688	170	11	,	,	PUNCT
fbem-3688	170	12	(	(	PUNCT
fbem-3688	170	13	2006	2006	NUM
fbem-3688	170	14	)	)	PUNCT
fbem-3688	170	15	.	.	PUNCT
fbem-3688	171	1	‘	'	PUNCT
fbem-3688	171	2	relation	relation	NOUN
fbem-3688	171	3	between	between	ADP
fbem-3688	171	4	external	external	ADJ
fbem-3688	171	5	audit	audit	NOUN
fbem-3688	171	6	fees	fee	NOUN
fbem-3688	171	7	,	,	PUNCT
fbem-3688	171	8	audit	audit	NOUN
fbem-3688	171	9	committee	committee	NOUN
fbem-3688	171	10	characteristics	characteristic	NOUN
fbem-3688	171	11	and	and	CCONJ
fbem-3688	171	12	internal	internal	ADJ
fbem-3688	171	13	audit	audit	NOUN
fbem-3688	171	14	.	.	PUNCT
fbem-3688	171	15	’	'	PUNCT
fbem-3688	172	1	accounting	accounting	NOUN
fbem-3688	172	2	and	and	CCONJ
fbem-3688	172	3	finance	finance	NOUN
fbem-3688	172	4	46	46	NUM
fbem-3688	172	5	(	(	PUNCT
fbem-3688	172	6	4	4	NUM
fbem-3688	172	7	)	)	PUNCT
fbem-3688	172	8	,	,	PUNCT
fbem-3688	172	9	pp	pp	ADP
fbem-3688	172	10	.	.	PUNCT
fbem-3688	173	1	387–404	387–404	NUM
fbem-3688	173	2	.	.	PUNCT
fbem-3688	174	1	[	[	X
fbem-3688	174	2	28	28	NUM
fbem-3688	174	3	]	]	X
fbem-3688	174	4	haniffa	haniffa	PROPN
fbem-3688	174	5	,	,	PUNCT
fbem-3688	174	6	r.	r.	PROPN
fbem-3688	174	7	,	,	PUNCT
fbem-3688	174	8	yatim	yatim	PROPN
fbem-3688	174	9	,	,	PUNCT
fbem-3688	174	10	p.	p.	PROPN
fbem-3688	174	11	,	,	PUNCT
fbem-3688	174	12	kent	kent	PROPN
fbem-3688	174	13	,	,	PUNCT
fbem-3688	174	14	p.	p.	PROPN
fbem-3688	174	15	,	,	PUNCT
fbem-3688	174	16	and	and	CCONJ
fbem-3688	174	17	clarkson	clarkson	PROPN
fbem-3688	174	18	,	,	PUNCT
fbem-3688	174	19	p.	p.	PROPN
fbem-3688	174	20	,	,	PUNCT
fbem-3688	174	21	(	(	PUNCT
fbem-3688	174	22	2006	2006	NUM
fbem-3688	174	23	)	)	PUNCT
fbem-3688	174	24	.	.	PUNCT
fbem-3688	175	1	governance	governance	NOUN
fbem-3688	175	2	structures	structure	NOUN
fbem-3688	175	3	,	,	PUNCT
fbem-3688	175	4	ethnicity	ethnicity	NOUN
fbem-3688	175	5	,	,	PUNCT
fbem-3688	175	6	and	and	CCONJ
fbem-3688	175	7	audit	audit	NOUN
fbem-3688	175	8	fees	fee	NOUN
fbem-3688	175	9	of	of	ADP
fbem-3688	175	10	malaysian	malaysian	ADJ
fbem-3688	175	11	listed	list	VERB
fbem-3688	175	12	firms	firm	NOUN
fbem-3688	175	13	.	.	PUNCT
fbem-3688	176	1	managerial	managerial	ADJ
fbem-3688	176	2	auditing	auditing	NOUN
fbem-3688	176	3	journal	journal	NOUN
fbem-3688	176	4	,	,	PUNCT
fbem-3688	176	5	21	21	NUM
fbem-3688	176	6	(	(	PUNCT
fbem-3688	176	7	7	7	NUM
fbem-3688	176	8	)	)	PUNCT
fbem-3688	176	9	.	.	PUNCT
fbem-3688	177	1	[	[	X
fbem-3688	177	2	29	29	NUM
fbem-3688	177	3	]	]	X
fbem-3688	177	4	klein	klein	PROPN
fbem-3688	177	5	,	,	PUNCT
fbem-3688	177	6	a.	a.	PROPN
fbem-3688	177	7	,	,	PUNCT
fbem-3688	177	8	(	(	PUNCT
fbem-3688	177	9	2002	2002	NUM
fbem-3688	177	10	)	)	PUNCT
fbem-3688	177	11	.	.	PUNCT
fbem-3688	178	1	‘	'	PUNCT
fbem-3688	178	2	audit	audit	NOUN
fbem-3688	178	3	committee	committee	NOUN
fbem-3688	178	4	,	,	PUNCT
fbem-3688	178	5	board	board	NOUN
fbem-3688	178	6	of	of	ADP
fbem-3688	178	7	director	director	NOUN
fbem-3688	178	8	characteristics	characteristic	NOUN
fbem-3688	178	9	,	,	PUNCT
fbem-3688	178	10	and	and	CCONJ
fbem-3688	178	11	earnings	earning	NOUN
fbem-3688	178	12	management	management	NOUN
fbem-3688	178	13	.	.	PUNCT
fbem-3688	178	14	’	'	PUNCT
fbem-3688	179	1	journal	journal	NOUN
fbem-3688	179	2	of	of	ADP
fbem-3688	179	3	accounting	accounting	NOUN
fbem-3688	179	4	and	and	CCONJ
fbem-3688	179	5	economics	economic	NOUN
fbem-3688	179	6	33	33	NUM
fbem-3688	179	7	,	,	PUNCT
fbem-3688	179	8	pp	pp	ADJ
fbem-3688	179	9	.	.	PUNCT
fbem-3688	180	1	375–400	375–400	NUM
fbem-3688	180	2	.	.	PUNCT
fbem-3688	181	1	[	[	X
fbem-3688	181	2	30	30	NUM
fbem-3688	181	3	]	]	X
fbem-3688	181	4	krishnan	krishnan	PROPN
fbem-3688	181	5	,	,	PUNCT
fbem-3688	181	6	j.	j.	PROPN
fbem-3688	181	7	,	,	PUNCT
fbem-3688	181	8	(	(	PUNCT
fbem-3688	181	9	2005	2005	NUM
fbem-3688	181	10	)	)	PUNCT
fbem-3688	181	11	.	.	PUNCT
fbem-3688	182	1	audit	audit	NOUN
fbem-3688	182	2	committee	committee	PROPN
fbem-3688	182	3	financial	financial	ADJ
fbem-3688	182	4	expertise	expertise	NOUN
fbem-3688	182	5	and	and	CCONJ
fbem-3688	182	6	internal	internal	ADJ
fbem-3688	182	7	control	control	NOUN
fbem-3688	182	8	:	:	PUNCT
fbem-3688	182	9	an	an	DET
fbem-3688	182	10	empirical	empirical	ADJ
fbem-3688	182	11	analysis	analysis	NOUN
fbem-3688	182	12	.	.	PUNCT
fbem-3688	183	1	the	the	DET
fbem-3688	183	2	accounting	accounting	NOUN
fbem-3688	183	3	review	review	NOUN
fbem-3688	183	4	80	80	NUM
fbem-3688	183	5	(	(	PUNCT
fbem-3688	183	6	2	2	NUM
fbem-3688	183	7	)	)	PUNCT
fbem-3688	183	8	,	,	PUNCT
fbem-3688	183	9	pp	pp	ADJ
fbem-3688	183	10	.	.	PUNCT
fbem-3688	184	1	649–675	649–675	NUM
fbem-3688	184	2	.	.	PUNCT
fbem-3688	185	1	[	[	X
fbem-3688	185	2	31	31	NUM
fbem-3688	185	3	]	]	SYM
fbem-3688	185	4	krishnan	krishnan	PROPN
fbem-3688	185	5	,	,	PUNCT
fbem-3688	185	6	g.	g.	PROPN
fbem-3688	185	7	and	and	CCONJ
fbem-3688	185	8	visvanathan	visvanathan	PROPN
fbem-3688	185	9	,	,	PUNCT
fbem-3688	185	10	g.	g.	PROPN
fbem-3688	185	11	,	,	PUNCT
fbem-3688	185	12	(	(	PUNCT
fbem-3688	185	13	2007	2007	NUM
fbem-3688	185	14	)	)	PUNCT
fbem-3688	185	15	.	.	PUNCT
fbem-3688	186	1	‘	'	PUNCT
fbem-3688	186	2	reporting	report	VERB
fbem-3688	186	3	internal	internal	ADJ
fbem-3688	186	4	control	control	NOUN
fbem-3688	186	5	deficiencies	deficiency	NOUN
fbem-3688	186	6	in	in	ADP
fbem-3688	186	7	the	the	DET
fbem-3688	186	8	post	post	ADJ
fbem-3688	186	9	-	-	ADJ
fbem-3688	186	10	sarbanes	sarbanes	ADJ
fbem-3688	186	11	-	-	PUNCT
fbem-3688	186	12	oxley	oxley	ADJ
fbem-3688	186	13	era	era	NOUN
fbem-3688	186	14	:	:	PUNCT
fbem-3688	186	15	the	the	DET
fbem-3688	186	16	role	role	NOUN
fbem-3688	186	17	of	of	ADP
fbem-3688	186	18	auditors	auditor	NOUN
fbem-3688	186	19	and	and	CCONJ
fbem-3688	186	20	corporate	corporate	ADJ
fbem-3688	186	21	governance	governance	NOUN
fbem-3688	186	22	’	'	PUNCT
fbem-3688	186	23	,	,	PUNCT
fbem-3688	186	24	international	international	ADJ
fbem-3688	186	25	journal	journal	NOUN
fbem-3688	186	26	of	of	ADP
fbem-3688	186	27	auditing	auditing	NOUN
fbem-3688	186	28	,	,	PUNCT
fbem-3688	186	29	11	11	NUM
fbem-3688	186	30	(	(	PUNCT
fbem-3688	186	31	2	2	NUM
fbem-3688	186	32	)	)	PUNCT
fbem-3688	186	33	,	,	PUNCT
fbem-3688	186	34	pp	pp	ADJ
fbem-3688	186	35	.	.	PUNCT
fbem-3688	187	1	73–90	73–90	NUM
fbem-3688	187	2	.	.	PUNCT
fbem-3688	188	1	[	[	X
fbem-3688	188	2	32	32	NUM
fbem-3688	188	3	]	]	SYM
fbem-3688	188	4	krishnan	krishnan	PROPN
fbem-3688	188	5	,	,	PUNCT
fbem-3688	188	6	g.	g.	PROPN
fbem-3688	188	7	&	&	CCONJ
fbem-3688	188	8	visvanathan	visvanathan	PROPN
fbem-3688	188	9	,	,	PUNCT
fbem-3688	188	10	g.	g.	PROPN
fbem-3688	188	11	,	,	PUNCT
fbem-3688	188	12	(	(	PUNCT
fbem-3688	188	13	2008	2008	NUM
fbem-3688	188	14	)	)	PUNCT
fbem-3688	188	15	.	.	PUNCT
fbem-3688	189	1	does	do	VERB
fbem-3688	189	2	the	the	DET
fbem-3688	189	3	sox	sox	PROPN
fbem-3688	189	4	definition	definition	NOUN
fbem-3688	189	5	of	of	ADP
fbem-3688	189	6	an	an	DET
fbem-3688	189	7	accounting	accounting	NOUN
fbem-3688	189	8	expert	expert	NOUN
fbem-3688	189	9	matter	matter	NOUN
fbem-3688	189	10	?	?	PUNCT
fbem-3688	190	1	the	the	DET
fbem-3688	190	2	association	association	NOUN
fbem-3688	190	3	between	between	ADP
fbem-3688	190	4	audit	audit	NOUN
fbem-3688	190	5	committee	committee	NOUN
fbem-3688	190	6	directors	director	NOUN
fbem-3688	190	7	’	’	PART
fbem-3688	190	8	accounting	accounting	NOUN
fbem-3688	190	9	expertise	expertise	NOUN
fbem-3688	190	10	and	and	CCONJ
fbem-3688	190	11	accounting	accounting	NOUN
fbem-3688	190	12	conservatism	conservatism	NOUN
fbem-3688	190	13	.	.	PUNCT
fbem-3688	191	1	contemporary	contemporary	ADJ
fbem-3688	191	2	accounting	accounting	NOUN
fbem-3688	191	3	research	research	NOUN
fbem-3688	191	4	,	,	PUNCT
fbem-3688	191	5	25	25	NUM
fbem-3688	191	6	,	,	PUNCT
fbem-3688	191	7	pp	pp	ADJ
fbem-3688	191	8	.	.	PUNCT
fbem-3688	192	1	827	827	NUM
fbem-3688	192	2	–	–	PUNCT
fbem-3688	192	3	857	857	NUM
fbem-3688	192	4	.	.	PUNCT
fbem-3688	193	1	[	[	X
fbem-3688	193	2	33	33	NUM
fbem-3688	193	3	]	]	X
fbem-3688	193	4	marra	marra	X
fbem-3688	193	5	,	,	PUNCT
fbem-3688	193	6	a.	a.	PROPN
fbem-3688	193	7	,	,	PUNCT
fbem-3688	193	8	mazzola	mazzola	PROPN
fbem-3688	193	9	p.	p.	NOUN
fbem-3688	193	10	,	,	PUNCT
fbem-3688	193	11	and	and	CCONJ
fbem-3688	193	12	prencipe	prencipe	PROPN
fbem-3688	193	13	a.	a.	PROPN
fbem-3688	193	14	,	,	PUNCT
fbem-3688	193	15	(	(	PUNCT
fbem-3688	193	16	2011	2011	NUM
fbem-3688	193	17	)	)	PUNCT
fbem-3688	193	18	.	.	PUNCT
fbem-3688	194	1	‘	'	PUNCT
fbem-3688	194	2	board	board	NOUN
fbem-3688	194	3	monitoring	monitoring	NOUN
fbem-3688	194	4	and	and	CCONJ
fbem-3688	194	5	earnings	earning	NOUN
fbem-3688	194	6	management	management	NOUN
fbem-3688	194	7	preand	preand	NOUN
fbem-3688	194	8	post	post	NOUN
fbem-3688	194	9	ifrs	ifrs	PROPN
fbem-3688	194	10	.	.	PUNCT
fbem-3688	194	11	’	'	PUNCT
fbem-3688	195	1	the	the	DET
fbem-3688	195	2	international	international	ADJ
fbem-3688	195	3	journal	journal	NOUN
fbem-3688	195	4	of	of	ADP
fbem-3688	195	5	accounting	account	VERB
fbem-3688	195	6	46	46	NUM
fbem-3688	195	7	,	,	PUNCT
fbem-3688	195	8	pp	pp	ADJ
fbem-3688	195	9	.	.	PUNCT
fbem-3688	196	1	205–230	205–230	NUM
fbem-3688	196	2	.	.	PUNCT
fbem-3688	197	1	[	[	X
fbem-3688	197	2	34	34	NUM
fbem-3688	197	3	]	]	X
fbem-3688	197	4	mcdaniel	mcdaniel	PROPN
fbem-3688	197	5	,	,	PUNCT
fbem-3688	197	6	l.	l.	PROPN
fbem-3688	197	7	,	,	PUNCT
fbem-3688	197	8	marint	marint	PROPN
fbem-3688	197	9	,	,	PUNCT
fbem-3688	197	10	r.	r.	PROPN
fbem-3688	197	11	and	and	CCONJ
fbem-3688	197	12	maines	maine	NOUN
fbem-3688	197	13	,	,	PUNCT
fbem-3688	197	14	l.	l.	PROPN
fbem-3688	197	15	a.	a.	PROPN
fbem-3688	197	16	,	,	PUNCT
fbem-3688	197	17	(	(	PUNCT
fbem-3688	197	18	2002	2002	NUM
fbem-3688	197	19	)	)	PUNCT
fbem-3688	197	20	.	.	PUNCT
fbem-3688	198	1	‘	'	PUNCT
fbem-3688	198	2	evaluating	evaluate	VERB
fbem-3688	198	3	financial	financial	ADJ
fbem-3688	198	4	report	report	NOUN
fbem-3688	198	5	quality	quality	NOUN
fbem-3688	198	6	:	:	PUNCT
fbem-3688	198	7	the	the	DET
fbem-3688	198	8	effects	effect	NOUN
fbem-3688	198	9	of	of	ADP
fbem-3688	198	10	financial	financial	ADJ
fbem-3688	198	11	expertise	expertise	NOUN
fbem-3688	198	12	vs.	vs.	ADP
fbem-3688	198	13	financial	financial	ADJ
fbem-3688	198	14	literacy	literacy	NOUN
fbem-3688	198	15	’	'	PUNCT
fbem-3688	198	16	,	,	PUNCT
fbem-3688	198	17	the	the	DET
fbem-3688	198	18	accounting	accounting	NOUN
fbem-3688	198	19	review	review	NOUN
fbem-3688	198	20	,	,	PUNCT
fbem-3688	198	21	77	77	NUM
fbem-3688	198	22	,	,	PUNCT
fbem-3688	198	23	supplement	supplement	NOUN
fbem-3688	198	24	,	,	PUNCT
fbem-3688	198	25	pp	pp	ADJ
fbem-3688	198	26	.	.	PUNCT
fbem-3688	198	27	139–67	139–67	NUM
fbem-3688	198	28	.	.	PUNCT
fbem-3688	199	1	[	[	X
fbem-3688	199	2	35	35	NUM
fbem-3688	199	3	]	]	X
fbem-3688	199	4	mcmullen	mcmullen	PROPN
fbem-3688	199	5	,	,	PUNCT
fbem-3688	199	6	d.	d.	PROPN
fbem-3688	199	7	and	and	CCONJ
fbem-3688	199	8	raghunandan	raghunandan	PROPN
fbem-3688	199	9	,	,	PUNCT
fbem-3688	199	10	k.	k.	PROPN
fbem-3688	199	11	,	,	PUNCT
fbem-3688	199	12	(	(	PUNCT
fbem-3688	199	13	1996	1996	NUM
fbem-3688	199	14	)	)	PUNCT
fbem-3688	199	15	.	.	PUNCT
fbem-3688	200	1	‘	'	PUNCT
fbem-3688	200	2	enhancing	enhance	VERB
fbem-3688	200	3	audit	audit	NOUN
fbem-3688	200	4	committee	committee	NOUN
fbem-3688	200	5	effectiveness	effectiveness	NOUN
fbem-3688	200	6	’	'	PUNCT
fbem-3688	200	7	,	,	PUNCT
fbem-3688	200	8	journal	journal	NOUN
fbem-3688	200	9	of	of	ADP
fbem-3688	200	10	accountancy	accountancy	NOUN
fbem-3688	200	11	,	,	PUNCT
fbem-3688	200	12	182	182	NUM
fbem-3688	200	13	(	(	PUNCT
fbem-3688	200	14	2	2	NUM
fbem-3688	200	15	)	)	PUNCT
fbem-3688	200	16	,	,	PUNCT
fbem-3688	200	17	pp	pp	ADP
fbem-3688	200	18	.	.	PUNCT
fbem-3688	201	1	79–81	79–81	NUM
fbem-3688	201	2	.	.	PUNCT
fbem-3688	202	1	[	[	X
fbem-3688	202	2	36	36	NUM
fbem-3688	202	3	]	]	X
fbem-3688	202	4	o'sullivan	o'sullivan	PROPN
fbem-3688	202	5	,	,	PUNCT
fbem-3688	202	6	n.	n.	PROPN
fbem-3688	202	7	,	,	PUNCT
fbem-3688	202	8	(	(	PUNCT
fbem-3688	202	9	2000	2000	NUM
fbem-3688	202	10	)	)	PUNCT
fbem-3688	202	11	.	.	PUNCT
fbem-3688	203	1	the	the	DET
fbem-3688	203	2	impact	impact	NOUN
fbem-3688	203	3	of	of	ADP
fbem-3688	203	4	board	board	NOUN
fbem-3688	203	5	composition	composition	NOUN
fbem-3688	203	6	and	and	CCONJ
fbem-3688	203	7	ownership	ownership	NOUN
fbem-3688	203	8	on	on	ADP
fbem-3688	203	9	audit	audit	NOUN
fbem-3688	203	10	quality	quality	NOUN
fbem-3688	203	11	:	:	PUNCT
fbem-3688	203	12	evidence	evidence	NOUN
fbem-3688	203	13	from	from	ADP
fbem-3688	203	14	large	large	ADJ
fbem-3688	203	15	uk	uk	PROPN
fbem-3688	203	16	companies	company	NOUN
fbem-3688	203	17	.	.	PUNCT
fbem-3688	204	1	the	the	DET
fbem-3688	204	2	british	british	PROPN
fbem-3688	204	3	accounting	accounting	PROPN
fbem-3688	204	4	review	review	PROPN
fbem-3688	204	5	,	,	PUNCT
fbem-3688	204	6	32	32	NUM
fbem-3688	204	7	,	,	PUNCT
fbem-3688	204	8	397	397	NUM
fbem-3688	204	9	-	-	SYM
fbem-3688	204	10	414	414	NUM
fbem-3688	204	11	.	.	PUNCT
fbem-3688	205	1	[	[	X
fbem-3688	205	2	37	37	NUM
fbem-3688	205	3	]	]	PUNCT
fbem-3688	205	4	pomeroy	pomeroy	PROPN
fbem-3688	205	5	,	,	PUNCT
fbem-3688	205	6	b.	b.	PROPN
fbem-3688	205	7	,	,	PUNCT
fbem-3688	205	8	and	and	CCONJ
fbem-3688	205	9	thornton	thornton	PROPN
fbem-3688	205	10	,	,	PUNCT
fbem-3688	205	11	b.	b.	PROPN
fbem-3688	205	12	,	,	PUNCT
fbem-3688	205	13	(	(	PUNCT
fbem-3688	205	14	2008	2008	NUM
fbem-3688	205	15	)	)	PUNCT
fbem-3688	205	16	.	.	PUNCT
fbem-3688	206	1	meta	meta	ADJ
fbem-3688	206	2	-	-	PUNCT
fbem-3688	206	3	analysis	analysis	NOUN
fbem-3688	206	4	and	and	CCONJ
fbem-3688	206	5	the	the	DET
fbem-3688	206	6	accounting	accounting	NOUN
fbem-3688	206	7	literature	literature	NOUN
fbem-3688	206	8	:	:	PUNCT
fbem-3688	206	9	the	the	DET
fbem-3688	206	10	case	case	NOUN
fbem-3688	206	11	of	of	ADP
fbem-3688	206	12	audit	audit	NOUN
fbem-3688	206	13	committee	committee	NOUN
fbem-3688	206	14	independence	independence	NOUN
fbem-3688	206	15	and	and	CCONJ
fbem-3688	206	16	financial	financial	ADJ
fbem-3688	206	17	reporting	reporting	NOUN
fbem-3688	206	18	quality	quality	NOUN
fbem-3688	206	19	.	.	PUNCT
fbem-3688	207	1	european	european	ADJ
fbem-3688	207	2	accounting	accounting	PROPN
fbem-3688	207	3	review	review	PROPN
fbem-3688	207	4	,	,	PUNCT
fbem-3688	207	5	17	17	NUM
fbem-3688	207	6	,	,	PUNCT
fbem-3688	207	7	pp	pp	ADJ
fbem-3688	207	8	.	.	PUNCT
fbem-3688	208	1	305	305	NUM
fbem-3688	208	2	-	-	SYM
fbem-3688	208	3	330	330	NUM
fbem-3688	208	4	.	.	PUNCT
fbem-3688	209	1	[	[	X
fbem-3688	209	2	38	38	NUM
fbem-3688	209	3	]	]	PUNCT
fbem-3688	209	4	raghunandan	raghunandan	PROPN
fbem-3688	209	5	,	,	PUNCT
fbem-3688	209	6	k.	k.	PROPN
fbem-3688	209	7	,	,	PUNCT
fbem-3688	209	8	read	read	VERB
fbem-3688	209	9	,	,	PUNCT
fbem-3688	209	10	w.	w.	PROPN
fbem-3688	209	11	and	and	CCONJ
fbem-3688	209	12	rama	rama	PROPN
fbem-3688	209	13	,	,	PUNCT
fbem-3688	209	14	d.	d.	PROPN
fbem-3688	209	15	,	,	PUNCT
fbem-3688	209	16	(	(	PUNCT
fbem-3688	209	17	2001	2001	NUM
fbem-3688	209	18	)	)	PUNCT
fbem-3688	209	19	.	.	PUNCT
fbem-3688	210	1	audit	audit	NOUN
fbem-3688	210	2	committee	committee	NOUN
fbem-3688	210	3	composition	composition	NOUN
fbem-3688	210	4	,	,	PUNCT
fbem-3688	210	5	“	"	PUNCT
fbem-3688	210	6	gray	gray	ADJ
fbem-3688	210	7	directors,”and	directors,”and	NOUN
fbem-3688	210	8	interaction	interaction	NOUN
fbem-3688	210	9	with	with	ADP
fbem-3688	210	10	internal	internal	ADJ
fbem-3688	210	11	auditing	auditing	NOUN
fbem-3688	210	12	.	.	PUNCT
fbem-3688	211	1	accounting	accounting	NOUN
fbem-3688	211	2	horizons	horizon	NOUN
fbem-3688	211	3	15	15	NUM
fbem-3688	211	4	(	(	PUNCT
fbem-3688	211	5	2	2	NUM
fbem-3688	211	6	)	)	PUNCT
fbem-3688	211	7	,	,	PUNCT
fbem-3688	211	8	pp	pp	ADP
fbem-3688	211	9	.	.	PUNCT
fbem-3688	212	1	105–118	105–118	NUM
fbem-3688	212	2	.	.	PUNCT
fbem-3688	213	1	[	[	X
fbem-3688	213	2	39	39	NUM
fbem-3688	213	3	]	]	PUNCT
fbem-3688	213	4	raghunandan	raghunandan	PROPN
fbem-3688	213	5	,	,	PUNCT
fbem-3688	213	6	k.	k.	PROPN
fbem-3688	213	7	,	,	PUNCT
fbem-3688	213	8	and	and	CCONJ
fbem-3688	213	9	rama	rama	PROPN
fbem-3688	213	10	d.	d.	PROPN
fbem-3688	213	11	,	,	PUNCT
fbem-3688	213	12	(	(	PUNCT
fbem-3688	213	13	2007	2007	NUM
fbem-3688	213	14	)	)	PUNCT
fbem-3688	213	15	.	.	PUNCT
fbem-3688	214	1	‘	'	PUNCT
fbem-3688	214	2	determinants	determinant	NOUN
fbem-3688	214	3	of	of	ADP
fbem-3688	214	4	audit	audit	NOUN
fbem-3688	214	5	committee	committee	NOUN
fbem-3688	214	6	diligence	diligence	NOUN
fbem-3688	214	7	.	.	PUNCT
fbem-3688	214	8	’	'	PUNCT
fbem-3688	215	1	accounting	accounting	NOUN
fbem-3688	215	2	horizons	horizon	NOUN
fbem-3688	215	3	21	21	NUM
fbem-3688	215	4	(	(	PUNCT
fbem-3688	215	5	3	3	NUM
fbem-3688	215	6	)	)	PUNCT
fbem-3688	215	7	,	,	PUNCT
fbem-3688	215	8	pp	pp	ADP
fbem-3688	215	9	.	.	PUNCT
fbem-3688	216	1	265–279	265–279	NUM
fbem-3688	216	2	.	.	PUNCT
fbem-3688	217	1	[	[	X
fbem-3688	217	2	40	40	NUM
fbem-3688	217	3	]	]	X
fbem-3688	217	4	scarbrough	scarbrough	PROPN
fbem-3688	217	5	,	,	PUNCT
fbem-3688	217	6	d.	d.	PROPN
fbem-3688	217	7	,	,	PUNCT
fbem-3688	217	8	rama	rama	PROPN
fbem-3688	217	9	,	,	PUNCT
fbem-3688	217	10	d.	d.	PROPN
fbem-3688	217	11	and	and	CCONJ
fbem-3688	217	12	raghunandan	raghunandan	PROPN
fbem-3688	217	13	,	,	PUNCT
fbem-3688	217	14	k.	k.	PROPN
fbem-3688	217	15	,	,	PUNCT
fbem-3688	217	16	(	(	PUNCT
fbem-3688	217	17	1998	1998	NUM
fbem-3688	217	18	)	)	PUNCT
fbem-3688	217	19	.	.	PUNCT
fbem-3688	218	1	audit	audit	NOUN
fbem-3688	218	2	committee	committee	NOUN
fbem-3688	218	3	composition	composition	NOUN
fbem-3688	218	4	and	and	CCONJ
fbem-3688	218	5	interaction	interaction	NOUN
fbem-3688	218	6	with	with	ADP
fbem-3688	218	7	internal	internal	ADJ
fbem-3688	218	8	auditing	auditing	NOUN
fbem-3688	218	9	:	:	PUNCT
fbem-3688	218	10	canadian	canadian	ADJ
fbem-3688	218	11	evidence	evidence	NOUN
fbem-3688	218	12	.	.	PUNCT
fbem-3688	219	1	accounting	accounting	NOUN
fbem-3688	219	2	horizons	horizon	NOUN
fbem-3688	219	3	12	12	NUM
fbem-3688	219	4	(	(	PUNCT
fbem-3688	219	5	1	1	NUM
fbem-3688	219	6	)	)	PUNCT
fbem-3688	219	7	,	,	PUNCT
fbem-3688	219	8	pp	pp	ADP
fbem-3688	219	9	.	.	PUNCT
fbem-3688	220	1	51–62	51–62	NUM
fbem-3688	220	2	.	.	PUNCT
fbem-3688	221	1	[	[	X
fbem-3688	221	2	41	41	NUM
fbem-3688	221	3	]	]	X
fbem-3688	221	4	sharma	sharma	NOUN
fbem-3688	221	5	,	,	PUNCT
fbem-3688	221	6	v.	v.	ADV
fbem-3688	221	7	,	,	PUNCT
fbem-3688	221	8	naiker	naiker	NOUN
fbem-3688	221	9	v.	v.	PROPN
fbem-3688	221	10	and	and	CCONJ
fbem-3688	221	11	lee	lee	PROPN
fbem-3688	221	12	b.	b.	PROPN
fbem-3688	221	13	,	,	PUNCT
fbem-3688	221	14	(	(	PUNCT
fbem-3688	221	15	2009	2009	NUM
fbem-3688	221	16	)	)	PUNCT
fbem-3688	221	17	.	.	PUNCT
fbem-3688	222	1	‘	'	PUNCT
fbem-3688	222	2	determinants	determinant	NOUN
fbem-3688	222	3	of	of	ADP
fbem-3688	222	4	audit	audit	NOUN
fbem-3688	222	5	committee	committee	NOUN
fbem-3688	222	6	meeting	meeting	NOUN
fbem-3688	222	7	frequency	frequency	NOUN
fbem-3688	222	8	:	:	PUNCT
fbem-3688	222	9	evidence	evidence	NOUN
fbem-3688	222	10	from	from	ADP
fbem-3688	222	11	a	a	DET
fbem-3688	222	12	voluntary	voluntary	ADJ
fbem-3688	222	13	governance	governance	NOUN
fbem-3688	222	14	system	system	NOUN
fbem-3688	222	15	.	.	PUNCT
fbem-3688	222	16	’	'	PUNCT
fbem-3688	223	1	accounting	account	VERB
fbem-3688	223	2	horizons	horizon	NOUN
fbem-3688	223	3	23	23	NUM
fbem-3688	223	4	(	(	PUNCT
fbem-3688	223	5	3	3	NUM
fbem-3688	223	6	)	)	PUNCT
fbem-3688	223	7	,	,	PUNCT
fbem-3688	223	8	pp	pp	ADP
fbem-3688	223	9	.	.	PUNCT
fbem-3688	224	1	245–263	245–263	NUM
fbem-3688	224	2	.	.	PUNCT
fbem-3688	225	1	[	[	X
fbem-3688	225	2	42	42	NUM
fbem-3688	225	3	]	]	X
fbem-3688	225	4	spira	spira	PROPN
fbem-3688	225	5	,	,	PUNCT
fbem-3688	225	6	l.	l.	PROPN
fbem-3688	225	7	,	,	PUNCT
fbem-3688	225	8	(	(	PUNCT
fbem-3688	225	9	1999	1999	NUM
fbem-3688	225	10	)	)	PUNCT
fbem-3688	225	11	.	.	PUNCT
fbem-3688	225	12	independence	independence	NOUN
fbem-3688	225	13	in	in	ADP
fbem-3688	225	14	corporate	corporate	ADJ
fbem-3688	225	15	governance	governance	NOUN
fbem-3688	225	16	:	:	PUNCT
fbem-3688	225	17	the	the	DET
fbem-3688	225	18	audit	audit	NOUN
fbem-3688	225	19	committee	committee	NOUN
fbem-3688	225	20	role	role	NOUN
fbem-3688	225	21	.	.	PUNCT
fbem-3688	226	1	business	business	NOUN
fbem-3688	226	2	ethics	ethic	NOUN
fbem-3688	226	3	:	:	PUNCT
fbem-3688	226	4	a	a	DET
fbem-3688	226	5	european	european	PROPN
fbem-3688	226	6	review	review	NOUN
fbem-3688	226	7	,	,	PUNCT
fbem-3688	226	8	8	8	NUM
fbem-3688	226	9	,	,	PUNCT
fbem-3688	226	10	pp	pp	ADJ
fbem-3688	226	11	.	.	PUNCT
fbem-3688	227	1	262	262	NUM
fbem-3688	227	2	-	-	SYM
fbem-3688	227	3	273	273	NUM
fbem-3688	227	4	.	.	PUNCT
fbem-3688	228	1	[	[	X
fbem-3688	228	2	43	43	NUM
fbem-3688	228	3	]	]	PUNCT
fbem-3688	228	4	sultana	sultana	NOUN
fbem-3688	228	5	,	,	PUNCT
fbem-3688	228	6	n.	n.	NOUN
fbem-3688	228	7	,	,	PUNCT
fbem-3688	228	8	singh	singh	PROPN
fbem-3688	228	9	,	,	PUNCT
fbem-3688	228	10	h.	h.	PROPN
fbem-3688	228	11	and	and	CCONJ
fbem-3688	228	12	van	van	PROPN
fbem-3688	228	13	der	der	PROPN
fbem-3688	228	14	zahn	zahn	PROPN
fbem-3688	228	15	,	,	PUNCT
fbem-3688	228	16	j.-l.w.m	j.-l.w.m	PROPN
fbem-3688	228	17	.	.	PROPN
fbem-3688	228	18	,	,	PUNCT
fbem-3688	228	19	(	(	PUNCT
fbem-3688	228	20	2015	2015	NUM
fbem-3688	228	21	)	)	PUNCT
fbem-3688	228	22	.	.	PUNCT
fbem-3688	229	1	audit	audit	NOUN
fbem-3688	229	2	committee	committee	NOUN
fbem-3688	229	3	characteristics	characteristic	NOUN
fbem-3688	229	4	and	and	CCONJ
fbem-3688	229	5	audit	audit	NOUN
fbem-3688	229	6	report	report	NOUN
fbem-3688	229	7	lag	lag	NOUN
fbem-3688	229	8	.	.	PUNCT
fbem-3688	230	1	international	international	ADJ
fbem-3688	230	2	journal	journal	PROPN
fbem-3688	230	3	of	of	ADP
fbem-3688	230	4	auditing	auditing	NOUN
fbem-3688	230	5	,	,	PUNCT
fbem-3688	230	6	19	19	NUM
fbem-3688	230	7	,	,	PUNCT
fbem-3688	230	8	pp	pp	ADJ
fbem-3688	230	9	.	.	PUNCT
fbem-3688	231	1	72	72	NUM
fbem-3688	231	2	-	-	SYM
fbem-3688	231	3	87	87	NUM
fbem-3688	231	4	.	.	PUNCT
fbem-3688	232	1	[	[	X
fbem-3688	232	2	44	44	NUM
fbem-3688	232	3	]	]	PUNCT
fbem-3688	232	4	vafeas	vafea	NOUN
fbem-3688	232	5	,	,	PUNCT
fbem-3688	232	6	n.	n.	NOUN
fbem-3688	232	7	,	,	PUNCT
fbem-3688	232	8	(	(	PUNCT
fbem-3688	232	9	1999	1999	NUM
fbem-3688	232	10	)	)	PUNCT
fbem-3688	232	11	.	.	PUNCT
fbem-3688	233	1	‘	'	PUNCT
fbem-3688	233	2	board	board	NOUN
fbem-3688	233	3	meeting	meeting	NOUN
fbem-3688	233	4	frequency	frequency	NOUN
fbem-3688	233	5	and	and	CCONJ
fbem-3688	233	6	firm	firm	ADJ
fbem-3688	233	7	performance	performance	NOUN
fbem-3688	233	8	’	'	PUNCT
fbem-3688	233	9	,	,	PUNCT
fbem-3688	233	10	journal	journal	NOUN
fbem-3688	233	11	of	of	ADP
fbem-3688	233	12	financial	financial	ADJ
fbem-3688	233	13	economics	economic	NOUN
fbem-3688	233	14	,	,	PUNCT
fbem-3688	233	15	53	53	NUM
fbem-3688	233	16	(	(	PUNCT
fbem-3688	233	17	1	1	NUM
fbem-3688	233	18	)	)	PUNCT
fbem-3688	233	19	,	,	PUNCT
fbem-3688	233	20	pp	pp	ADJ
fbem-3688	233	21	.	.	PUNCT
fbem-3688	233	22	113	113	NUM
fbem-3688	233	23	–	–	PUNCT
fbem-3688	233	24	42	42	NUM
fbem-3688	233	25	.	.	PUNCT
fbem-3688	234	1	[	[	X
fbem-3688	234	2	45	45	NUM
fbem-3688	234	3	]	]	X
fbem-3688	234	4	xie	xie	PROPN
fbem-3688	234	5	,	,	PUNCT
fbem-3688	234	6	b.	b.	PROPN
fbem-3688	234	7	,	,	PUNCT
fbem-3688	234	8	wallace	wallace	PROPN
fbem-3688	234	9	d.	d.	PROPN
fbem-3688	234	10	,	,	PUNCT
fbem-3688	234	11	and	and	CCONJ
fbem-3688	234	12	peter	peter	PROPN
fbem-3688	234	13	d.	d.	PROPN
fbem-3688	234	14	,	,	PUNCT
fbem-3688	234	15	(	(	PUNCT
fbem-3688	234	16	2003	2003	NUM
fbem-3688	234	17	)	)	PUNCT
fbem-3688	234	18	.	.	PUNCT
fbem-3688	235	1	earnings	earning	NOUN
fbem-3688	235	2	management	management	NOUN
fbem-3688	235	3	and	and	CCONJ
fbem-3688	235	4	corporate	corporate	ADJ
fbem-3688	235	5	governance	governance	NOUN
fbem-3688	235	6	:	:	PUNCT
fbem-3688	235	7	the	the	DET
fbem-3688	235	8	role	role	NOUN
fbem-3688	235	9	of	of	ADP
fbem-3688	235	10	the	the	DET
fbem-3688	235	11	board	board	NOUN
fbem-3688	235	12	and	and	CCONJ
fbem-3688	235	13	the	the	DET
fbem-3688	235	14	audit	audit	NOUN
fbem-3688	235	15	committee	committee	NOUN
fbem-3688	235	16	,	,	PUNCT
fbem-3688	235	17	journal	journal	NOUN
fbem-3688	235	18	of	of	ADP
fbem-3688	235	19	corporate	corporate	ADJ
fbem-3688	235	20	finance	finance	NOUN
fbem-3688	235	21	,	,	PUNCT
fbem-3688	235	22	9	9	NUM
fbem-3688	235	23	(	(	PUNCT
fbem-3688	235	24	3	3	NUM
fbem-3688	235	25	)	)	PUNCT
fbem-3688	235	26	,	,	PUNCT
fbem-3688	235	27	pp	pp	ADP
fbem-3688	235	28	.	.	PUNCT
fbem-3688	235	29	295	295	NUM
fbem-3688	235	30	–	–	PUNCT
fbem-3688	235	31	316	316	NUM
fbem-3688	235	32	.	.	PUNCT
fbem-3688	236	1	[	[	X
fbem-3688	236	2	46	46	NUM
fbem-3688	236	3	]	]	X
fbem-3688	236	4	zaman	zaman	NOUN
fbem-3688	236	5	,	,	PUNCT
fbem-3688	236	6	m.	m.	NOUN
fbem-3688	236	7	,	,	PUNCT
fbem-3688	236	8	hudaib	hudaib	NOUN
fbem-3688	236	9	m.	m.	NOUN
fbem-3688	236	10	and	and	CCONJ
fbem-3688	236	11	haniffa	haniffa	PROPN
fbem-3688	236	12	r.	r.	PROPN
fbem-3688	236	13	,	,	PUNCT
fbem-3688	236	14	(	(	PUNCT
fbem-3688	236	15	2011	2011	NUM
fbem-3688	236	16	)	)	PUNCT
fbem-3688	236	17	.	.	PUNCT
fbem-3688	237	1	‘	'	PUNCT
fbem-3688	237	2	corporate	corporate	ADJ
fbem-3688	237	3	governance	governance	NOUN
fbem-3688	237	4	quality	quality	NOUN
fbem-3688	237	5	,	,	PUNCT
fbem-3688	237	6	audit	audit	NOUN
fbem-3688	237	7	fees	fee	NOUN
fbem-3688	237	8	and	and	CCONJ
fbem-3688	237	9	non	non	ADJ
fbem-3688	237	10	-	-	ADJ
fbem-3688	237	11	audit	audit	ADJ
fbem-3688	237	12	services	service	NOUN
fbem-3688	237	13	fees	fee	NOUN
fbem-3688	237	14	.	.	PUNCT
fbem-3688	237	15	’	'	PUNCT
fbem-3688	238	1	journal	journal	NOUN
fbem-3688	238	2	of	of	ADP
fbem-3688	238	3	business	business	NOUN
fbem-3688	238	4	finance	finance	PROPN
fbem-3688	238	5	&	&	CCONJ
fbem-3688	238	6	accounting	account	VERB
fbem-3688	238	7	38	38	NUM
fbem-3688	238	8	(	(	PUNCT
fbem-3688	238	9	1–2	1–2	NUM
fbem-3688	238	10	)	)	PUNCT
fbem-3688	238	11	,	,	PUNCT
fbem-3688	238	12	pp	pp	PROPN
fbem-3688	238	13	.	.	PUNCT
fbem-3688	238	14	165	165	NUM
fbem-3688	238	15	–	–	PUNCT
fbem-3688	238	16	197	197	NUM
fbem-3688	238	17	.	.	PUNCT
fbem-3688	239	1	[	[	X
fbem-3688	239	2	47	47	NUM
fbem-3688	239	3	]	]	X
fbem-3688	239	4	zhang	zhang	PROPN
fbem-3688	239	5	,	,	PUNCT
fbem-3688	239	6	y.	y.	PROPN
fbem-3688	239	7	,	,	PUNCT
fbem-3688	239	8	zhou	zhou	PROPN
fbem-3688	239	9	,	,	PUNCT
fbem-3688	239	10	j.	j.	PROPN
fbem-3688	239	11	and	and	CCONJ
fbem-3688	239	12	zhou	zhou	PROPN
fbem-3688	239	13	,	,	PUNCT
fbem-3688	239	14	n.	n.	NOUN
fbem-3688	239	15	,	,	PUNCT
fbem-3688	239	16	(	(	PUNCT
fbem-3688	239	17	2007	2007	NUM
fbem-3688	239	18	)	)	PUNCT
fbem-3688	239	19	.	.	PUNCT
fbem-3688	239	20	audit	audit	NOUN
fbem-3688	239	21	committee	committee	PROPN
fbem-3688	239	22	quality	quality	PROPN
fbem-3688	239	23	,	,	PUNCT
fbem-3688	239	24	auditor	auditor	NOUN
fbem-3688	239	25	independence	independence	NOUN
fbem-3688	239	26	,	,	PUNCT
fbem-3688	239	27	and	and	CCONJ
fbem-3688	239	28	internal	internal	ADJ
fbem-3688	239	29	control	control	NOUN
fbem-3688	239	30	weaknesses	weakness	NOUN
fbem-3688	239	31	,	,	PUNCT
fbem-3688	239	32	journal	journal	NOUN
fbem-3688	239	33	of	of	ADP
fbem-3688	239	34	accounting	accounting	NOUN
fbem-3688	239	35	and	and	CCONJ
fbem-3688	239	36	public	public	ADJ
fbem-3688	239	37	policy	policy	NOUN
fbem-3688	239	38	,	,	PUNCT
fbem-3688	239	39	26(3	26(3	NUM
fbem-3688	239	40	)	)	PUNCT
fbem-3688	239	41	,	,	PUNCT
fbem-3688	239	42	pp	pp	ADJ
fbem-3688	239	43	.	.	PUNCT
fbem-3688	240	1	300	300	NUM
fbem-3688	240	2	-	-	SYM
fbem-3688	240	3	327	327	NUM
fbem-3688	240	4	.	.	PUNCT