id	sid	tid	token	lemma	pos
fbem-6872	1	1	frontiers	frontier	NOUN
fbem-6872	1	2	in	in	ADP
fbem-6872	1	3	business	business	NOUN
fbem-6872	1	4	,	,	PUNCT
fbem-6872	1	5	economics	economic	NOUN
fbem-6872	1	6	and	and	CCONJ
fbem-6872	1	7	management	management	NOUN
fbem-6872	1	8	issn	issn	PROPN
fbem-6872	1	9	:	:	PUNCT
fbem-6872	1	10	2766	2766	NUM
fbem-6872	1	11	-	-	PUNCT
fbem-6872	1	12	824x	824x	NUM
fbem-6872	1	13	|	|	ADJ
fbem-6872	1	14	vol	vol	NOUN
fbem-6872	1	15	.	.	PROPN
fbem-6872	1	16	8	8	NUM
fbem-6872	1	17	,	,	PUNCT
fbem-6872	1	18	no	no	INTJ
fbem-6872	1	19	.	.	NOUN
fbem-6872	1	20	2	2	NUM
fbem-6872	1	21	,	,	PUNCT
fbem-6872	1	22	2023	2023	NUM
fbem-6872	1	23	78	78	NUM
fbem-6872	1	24	research	research	NOUN
fbem-6872	1	25	on	on	ADP
fbem-6872	1	26	the	the	DET
fbem-6872	1	27	influence	influence	NOUN
fbem-6872	1	28	mechanism	mechanism	NOUN
fbem-6872	1	29	of	of	ADP
fbem-6872	1	30	media	medium	NOUN
fbem-6872	1	31	supervision	supervision	NOUN
fbem-6872	1	32	on	on	ADP
fbem-6872	1	33	audit	audit	NOUN
fbem-6872	1	34	fees	fee	NOUN
fbem-6872	1	35	manyi	manyi	PROPN
fbem-6872	1	36	huang	huang	PROPN
fbem-6872	1	37	guangdong	guangdong	PROPN
fbem-6872	1	38	university	university	PROPN
fbem-6872	1	39	of	of	ADP
fbem-6872	1	40	finance	finance	PROPN
fbem-6872	1	41	&	&	CCONJ
fbem-6872	1	42	economics	economic	NOUN
fbem-6872	1	43	,	,	PUNCT
fbem-6872	1	44	foshan	foshan	PROPN
fbem-6872	1	45	,	,	PUNCT
fbem-6872	1	46	china	china	PROPN
fbem-6872	1	47	abstract	abstract	NOUN
fbem-6872	1	48	:	:	PUNCT
fbem-6872	1	49	as	as	ADP
fbem-6872	1	50	an	an	DET
fbem-6872	1	51	informal	informal	ADJ
fbem-6872	1	52	external	external	ADJ
fbem-6872	1	53	governance	governance	NOUN
fbem-6872	1	54	mechanism	mechanism	NOUN
fbem-6872	1	55	,	,	PUNCT
fbem-6872	1	56	media	medium	NOUN
fbem-6872	1	57	supervision	supervision	NOUN
fbem-6872	1	58	is	be	AUX
fbem-6872	1	59	known	know	VERB
fbem-6872	1	60	as	as	ADP
fbem-6872	1	61	the	the	DET
fbem-6872	1	62	"	"	PUNCT
fbem-6872	1	63	fourth	fourth	ADJ
fbem-6872	1	64	party	party	NOUN
fbem-6872	1	65	right	right	ADJ
fbem-6872	1	66	"	"	PUNCT
fbem-6872	1	67	independent	independent	ADJ
fbem-6872	1	68	of	of	ADP
fbem-6872	1	69	the	the	DET
fbem-6872	1	70	legislative	legislative	ADJ
fbem-6872	1	71	,	,	PUNCT
fbem-6872	1	72	judicial	judicial	ADJ
fbem-6872	1	73	and	and	CCONJ
fbem-6872	1	74	administrative	administrative	ADJ
fbem-6872	1	75	systems	system	NOUN
fbem-6872	1	76	,	,	PUNCT
fbem-6872	1	77	and	and	CCONJ
fbem-6872	1	78	plays	play	VERB
fbem-6872	1	79	the	the	DET
fbem-6872	1	80	role	role	NOUN
fbem-6872	1	81	of	of	ADP
fbem-6872	1	82	"	"	PUNCT
fbem-6872	1	83	economic	economic	ADJ
fbem-6872	1	84	police	police	NOUN
fbem-6872	1	85	"	"	PUNCT
fbem-6872	1	86	.	.	PUNCT
fbem-6872	2	1	its	its	PRON
fbem-6872	2	2	corporate	corporate	ADJ
fbem-6872	2	3	governance	governance	NOUN
fbem-6872	2	4	effect	effect	NOUN
fbem-6872	2	5	has	have	AUX
fbem-6872	2	6	been	be	AUX
fbem-6872	2	7	unanimously	unanimously	ADV
fbem-6872	2	8	recognized	recognize	VERB
fbem-6872	2	9	by	by	ADP
fbem-6872	2	10	scholars	scholar	NOUN
fbem-6872	2	11	at	at	ADP
fbem-6872	2	12	home	home	NOUN
fbem-6872	2	13	and	and	CCONJ
fbem-6872	2	14	abroad	abroad	ADV
fbem-6872	2	15	.	.	PUNCT
fbem-6872	3	1	audit	audit	NOUN
fbem-6872	3	2	fees	fee	NOUN
fbem-6872	3	3	have	have	AUX
fbem-6872	3	4	always	always	ADV
fbem-6872	3	5	been	be	AUX
fbem-6872	3	6	a	a	DET
fbem-6872	3	7	hot	hot	ADJ
fbem-6872	3	8	issue	issue	NOUN
fbem-6872	3	9	in	in	ADP
fbem-6872	3	10	the	the	DET
fbem-6872	3	11	field	field	NOUN
fbem-6872	3	12	of	of	ADP
fbem-6872	3	13	finance	finance	NOUN
fbem-6872	3	14	.	.	PUNCT
fbem-6872	4	1	there	there	PRON
fbem-6872	4	2	are	be	VERB
fbem-6872	4	3	many	many	ADJ
fbem-6872	4	4	factors	factor	NOUN
fbem-6872	4	5	that	that	PRON
fbem-6872	4	6	affect	affect	VERB
fbem-6872	4	7	audit	audit	NOUN
fbem-6872	4	8	fees	fee	NOUN
fbem-6872	4	9	,	,	PUNCT
fbem-6872	4	10	from	from	ADP
fbem-6872	4	11	the	the	DET
fbem-6872	4	12	characteristics	characteristic	NOUN
fbem-6872	4	13	of	of	ADP
fbem-6872	4	14	companies	company	NOUN
fbem-6872	4	15	and	and	CCONJ
fbem-6872	4	16	firms	firm	NOUN
fbem-6872	4	17	to	to	PART
fbem-6872	4	18	risk	risk	VERB
fbem-6872	4	19	factors	factor	NOUN
fbem-6872	4	20	such	such	ADJ
fbem-6872	4	21	as	as	ADP
fbem-6872	4	22	corporate	corporate	ADJ
fbem-6872	4	23	governance	governance	NOUN
fbem-6872	4	24	,	,	PUNCT
fbem-6872	4	25	and	and	CCONJ
fbem-6872	4	26	then	then	ADV
fbem-6872	4	27	to	to	ADP
fbem-6872	4	28	the	the	DET
fbem-6872	4	29	external	external	ADJ
fbem-6872	4	30	environment	environment	NOUN
fbem-6872	4	31	.	.	PUNCT
fbem-6872	5	1	at	at	ADP
fbem-6872	5	2	present	present	ADJ
fbem-6872	5	3	,	,	PUNCT
fbem-6872	5	4	formal	formal	ADJ
fbem-6872	5	5	external	external	ADJ
fbem-6872	5	6	environmental	environmental	ADJ
fbem-6872	5	7	mechanisms	mechanism	NOUN
fbem-6872	5	8	such	such	ADJ
fbem-6872	5	9	as	as	ADP
fbem-6872	5	10	laws	law	NOUN
fbem-6872	5	11	and	and	CCONJ
fbem-6872	5	12	regulations	regulation	NOUN
fbem-6872	5	13	and	and	CCONJ
fbem-6872	5	14	government	government	NOUN
fbem-6872	5	15	supervision	supervision	NOUN
fbem-6872	5	16	are	be	AUX
fbem-6872	5	17	considered	consider	VERB
fbem-6872	5	18	in	in	ADP
fbem-6872	5	19	the	the	DET
fbem-6872	5	20	study	study	NOUN
fbem-6872	5	21	of	of	ADP
fbem-6872	5	22	the	the	DET
fbem-6872	5	23	influence	influence	NOUN
fbem-6872	5	24	of	of	ADP
fbem-6872	5	25	external	external	ADJ
fbem-6872	5	26	environmental	environmental	ADJ
fbem-6872	5	27	factors	factor	NOUN
fbem-6872	5	28	on	on	ADP
fbem-6872	5	29	audit	audit	NOUN
fbem-6872	5	30	fees	fee	NOUN
fbem-6872	5	31	.	.	PUNCT
fbem-6872	6	1	based	base	VERB
fbem-6872	6	2	on	on	ADP
fbem-6872	6	3	the	the	DET
fbem-6872	6	4	audit	audit	NOUN
fbem-6872	6	5	contract	contract	NOUN
fbem-6872	6	6	theory	theory	NOUN
fbem-6872	6	7	and	and	CCONJ
fbem-6872	6	8	signal	signal	ADJ
fbem-6872	6	9	transmission	transmission	NOUN
fbem-6872	6	10	theory	theory	NOUN
fbem-6872	6	11	,	,	PUNCT
fbem-6872	6	12	the	the	DET
fbem-6872	6	13	"	"	PUNCT
fbem-6872	6	14	agenda	agenda	NOUN
fbem-6872	6	15	-	-	PUNCT
fbem-6872	6	16	setting	set	VERB
fbem-6872	6	17	"	"	PUNCT
fbem-6872	6	18	theory	theory	NOUN
fbem-6872	6	19	of	of	ADP
fbem-6872	6	20	journalism	journalism	NOUN
fbem-6872	6	21	and	and	CCONJ
fbem-6872	6	22	communication	communication	NOUN
fbem-6872	6	23	,	,	PUNCT
fbem-6872	6	24	the	the	DET
fbem-6872	6	25	"	"	PUNCT
fbem-6872	6	26	bedding	bed	VERB
fbem-6872	6	27	effect	effect	NOUN
fbem-6872	6	28	"	"	PUNCT
fbem-6872	6	29	and	and	CCONJ
fbem-6872	6	30	"	"	PUNCT
fbem-6872	6	31	framework	framework	NOUN
fbem-6872	6	32	"	"	PUNCT
fbem-6872	6	33	theory	theory	NOUN
fbem-6872	6	34	of	of	ADP
fbem-6872	6	35	psychology	psychology	NOUN
fbem-6872	6	36	as	as	ADP
fbem-6872	6	37	the	the	DET
fbem-6872	6	38	analytical	analytical	ADJ
fbem-6872	6	39	framework	framework	NOUN
fbem-6872	6	40	,	,	PUNCT
fbem-6872	6	41	this	this	DET
fbem-6872	6	42	paper	paper	NOUN
fbem-6872	6	43	uses	use	VERB
fbem-6872	6	44	the	the	DET
fbem-6872	6	45	controllable	controllable	ADJ
fbem-6872	6	46	accrued	accrue	VERB
fbem-6872	6	47	profit	profit	NOUN
fbem-6872	6	48	as	as	ADP
fbem-6872	6	49	the	the	DET
fbem-6872	6	50	measurement	measurement	NOUN
fbem-6872	6	51	index	index	NOUN
fbem-6872	6	52	of	of	ADP
fbem-6872	6	53	audit	audit	NOUN
fbem-6872	6	54	quality	quality	NOUN
fbem-6872	6	55	,	,	PUNCT
fbem-6872	6	56	and	and	CCONJ
fbem-6872	6	57	studies	study	VERB
fbem-6872	6	58	the	the	DET
fbem-6872	6	59	mechanism	mechanism	NOUN
fbem-6872	6	60	of	of	ADP
fbem-6872	6	61	media	medium	NOUN
fbem-6872	6	62	supervision	supervision	NOUN
fbem-6872	6	63	on	on	ADP
fbem-6872	6	64	the	the	DET
fbem-6872	6	65	audit	audit	NOUN
fbem-6872	6	66	quality	quality	NOUN
fbem-6872	6	67	from	from	ADP
fbem-6872	6	68	the	the	DET
fbem-6872	6	69	perspective	perspective	NOUN
fbem-6872	6	70	of	of	ADP
fbem-6872	6	71	negative	negative	ADJ
fbem-6872	6	72	media	medium	NOUN
fbem-6872	6	73	reports	report	NOUN
fbem-6872	6	74	and	and	CCONJ
fbem-6872	6	75	media	medium	NOUN
fbem-6872	6	76	supervision	supervision	NOUN
fbem-6872	6	77	environment	environment	NOUN
fbem-6872	6	78	,	,	PUNCT
fbem-6872	6	79	as	as	ADV
fbem-6872	6	80	well	well	ADV
fbem-6872	6	81	as	as	ADP
fbem-6872	6	82	the	the	DET
fbem-6872	6	83	impact	impact	NOUN
fbem-6872	6	84	of	of	ADP
fbem-6872	6	85	media	medium	NOUN
fbem-6872	6	86	supervision	supervision	NOUN
fbem-6872	6	87	on	on	ADP
fbem-6872	6	88	the	the	DET
fbem-6872	6	89	audit	audit	NOUN
fbem-6872	6	90	quality	quality	NOUN
fbem-6872	6	91	of	of	ADP
fbem-6872	6	92	auditor	auditor	NOUN
fbem-6872	6	93	changes	change	NOUN
fbem-6872	6	94	.	.	PUNCT
fbem-6872	7	1	the	the	DET
fbem-6872	7	2	research	research	NOUN
fbem-6872	7	3	shows	show	VERB
fbem-6872	7	4	that	that	SCONJ
fbem-6872	7	5	the	the	DET
fbem-6872	7	6	degree	degree	NOUN
fbem-6872	7	7	of	of	ADP
fbem-6872	7	8	negative	negative	ADJ
fbem-6872	7	9	media	medium	NOUN
fbem-6872	7	10	coverage	coverage	NOUN
fbem-6872	7	11	of	of	ADP
fbem-6872	7	12	listed	list	VERB
fbem-6872	7	13	companies	company	NOUN
fbem-6872	7	14	and	and	CCONJ
fbem-6872	7	15	the	the	DET
fbem-6872	7	16	media	media	NOUN
fbem-6872	7	17	supervision	supervision	NOUN
fbem-6872	7	18	environment	environment	NOUN
fbem-6872	7	19	are	be	AUX
fbem-6872	7	20	positively	positively	ADV
fbem-6872	7	21	correlated	correlate	VERB
fbem-6872	7	22	with	with	ADP
fbem-6872	7	23	audit	audit	NOUN
fbem-6872	7	24	quality	quality	NOUN
fbem-6872	7	25	.	.	PUNCT
fbem-6872	8	1	keywords	keyword	NOUN
fbem-6872	8	2	:	:	PUNCT
fbem-6872	8	3	media	medium	NOUN
fbem-6872	8	4	supervision	supervision	NOUN
fbem-6872	8	5	,	,	PUNCT
fbem-6872	8	6	audit	audit	NOUN
fbem-6872	8	7	expenses	expense	NOUN
fbem-6872	8	8	,	,	PUNCT
fbem-6872	8	9	impact	impact	NOUN
fbem-6872	8	10	mechanism	mechanism	NOUN
fbem-6872	8	11	.	.	PUNCT
fbem-6872	9	1	1	1	X
fbem-6872	9	2	.	.	X
fbem-6872	9	3	introduction	introduction	NOUN
fbem-6872	9	4	cpa	cpa	PROPN
fbem-6872	9	5	audit	audit	NOUN
fbem-6872	9	6	originated	originate	VERB
fbem-6872	9	7	from	from	ADP
fbem-6872	9	8	the	the	DET
fbem-6872	9	9	development	development	NOUN
fbem-6872	9	10	of	of	ADP
fbem-6872	9	11	commodity	commodity	NOUN
fbem-6872	9	12	economy	economy	NOUN
fbem-6872	9	13	,	,	PUNCT
fbem-6872	9	14	and	and	CCONJ
fbem-6872	9	15	is	be	AUX
fbem-6872	9	16	also	also	ADV
fbem-6872	9	17	the	the	DET
fbem-6872	9	18	main	main	ADJ
fbem-6872	9	19	form	form	NOUN
fbem-6872	9	20	of	of	ADP
fbem-6872	9	21	the	the	DET
fbem-6872	9	22	state	state	NOUN
fbem-6872	9	23	's	's	PART
fbem-6872	9	24	maintenance	maintenance	NOUN
fbem-6872	9	25	of	of	ADP
fbem-6872	9	26	economic	economic	ADJ
fbem-6872	9	27	order	order	NOUN
fbem-6872	9	28	and	and	CCONJ
fbem-6872	9	29	implementation	implementation	NOUN
fbem-6872	9	30	of	of	ADP
fbem-6872	9	31	economic	economic	ADJ
fbem-6872	9	32	supervision	supervision	NOUN
fbem-6872	9	33	mechanism	mechanism	NOUN
fbem-6872	9	34	.	.	PUNCT
fbem-6872	10	1	the	the	DET
fbem-6872	10	2	audit	audit	NOUN
fbem-6872	10	3	report	report	NOUN
fbem-6872	10	4	issued	issue	VERB
fbem-6872	10	5	by	by	ADP
fbem-6872	10	6	an	an	DET
fbem-6872	10	7	accounting	accounting	NOUN
fbem-6872	10	8	firm	firm	NOUN
fbem-6872	10	9	can	can	AUX
fbem-6872	10	10	effectively	effectively	ADV
fbem-6872	10	11	enhance	enhance	VERB
fbem-6872	10	12	the	the	DET
fbem-6872	10	13	credibility	credibility	NOUN
fbem-6872	10	14	of	of	ADP
fbem-6872	10	15	financial	financial	ADJ
fbem-6872	10	16	statements	statement	NOUN
fbem-6872	10	17	,	,	PUNCT
fbem-6872	10	18	thereby	thereby	ADV
fbem-6872	10	19	facilitating	facilitate	VERB
fbem-6872	10	20	decision	decision	NOUN
fbem-6872	10	21	-	-	PUNCT
fbem-6872	10	22	making	making	NOUN
fbem-6872	10	23	by	by	ADP
fbem-6872	10	24	report	report	NOUN
fbem-6872	10	25	users	user	NOUN
fbem-6872	10	26	,	,	PUNCT
fbem-6872	10	27	and	and	CCONJ
fbem-6872	10	28	improving	improve	VERB
fbem-6872	10	29	the	the	DET
fbem-6872	10	30	efficiency	efficiency	NOUN
fbem-6872	10	31	of	of	ADP
fbem-6872	10	32	investment	investment	NOUN
fbem-6872	10	33	in	in	ADP
fbem-6872	10	34	the	the	DET
fbem-6872	10	35	enterprise	enterprise	NOUN
fbem-6872	10	36	.	.	PUNCT
fbem-6872	11	1	therefore	therefore	ADV
fbem-6872	11	2	,	,	PUNCT
fbem-6872	11	3	the	the	DET
fbem-6872	11	4	quality	quality	NOUN
fbem-6872	11	5	of	of	ADP
fbem-6872	11	6	the	the	DET
fbem-6872	11	7	audit	audit	NOUN
fbem-6872	11	8	report	report	NOUN
fbem-6872	11	9	issued	issue	VERB
fbem-6872	11	10	by	by	ADP
fbem-6872	11	11	the	the	DET
fbem-6872	11	12	accounting	accounting	NOUN
fbem-6872	11	13	firm	firm	NOUN
fbem-6872	11	14	is	be	AUX
fbem-6872	11	15	crucial	crucial	ADJ
fbem-6872	11	16	to	to	ADP
fbem-6872	11	17	the	the	DET
fbem-6872	11	18	enterprise	enterprise	NOUN
fbem-6872	11	19	and	and	CCONJ
fbem-6872	11	20	the	the	DET
fbem-6872	11	21	entire	entire	ADJ
fbem-6872	11	22	capital	capital	NOUN
fbem-6872	11	23	market	market	NOUN
fbem-6872	12	1	[	[	X
fbem-6872	12	2	1	1	NUM
fbem-6872	12	3	]	]	PUNCT
fbem-6872	12	4	.	.	PUNCT
fbem-6872	13	1	however	however	ADV
fbem-6872	13	2	,	,	PUNCT
fbem-6872	13	3	since	since	SCONJ
fbem-6872	13	4	the	the	DET
fbem-6872	13	5	21st	21st	ADJ
fbem-6872	13	6	century	century	NOUN
fbem-6872	13	7	,	,	PUNCT
fbem-6872	13	8	a	a	DET
fbem-6872	13	9	series	series	NOUN
fbem-6872	13	10	of	of	ADP
fbem-6872	13	11	financial	financial	ADJ
fbem-6872	13	12	fraud	fraud	NOUN
fbem-6872	13	13	scandals	scandal	NOUN
fbem-6872	13	14	of	of	ADP
fbem-6872	13	15	listed	list	VERB
fbem-6872	13	16	companies	company	NOUN
fbem-6872	13	17	have	have	AUX
fbem-6872	13	18	erupted	erupt	VERB
fbem-6872	13	19	in	in	ADP
fbem-6872	13	20	the	the	DET
fbem-6872	13	21	capital	capital	NOUN
fbem-6872	13	22	market	market	NOUN
fbem-6872	13	23	.	.	PUNCT
fbem-6872	14	1	before	before	ADP
fbem-6872	14	2	that	that	PRON
fbem-6872	14	3	,	,	PUNCT
fbem-6872	14	4	many	many	ADJ
fbem-6872	14	5	accounting	accounting	NOUN
fbem-6872	14	6	firms	firm	NOUN
fbem-6872	14	7	did	do	AUX
fbem-6872	14	8	not	not	PART
fbem-6872	14	9	report	report	VERB
fbem-6872	14	10	the	the	DET
fbem-6872	14	11	existing	exist	VERB
fbem-6872	14	12	financial	financial	ADJ
fbem-6872	14	13	fraud	fraud	NOUN
fbem-6872	14	14	,	,	PUNCT
fbem-6872	14	15	accounting	accounting	NOUN
fbem-6872	14	16	fraud	fraud	NOUN
fbem-6872	14	17	and	and	CCONJ
fbem-6872	14	18	other	other	ADJ
fbem-6872	14	19	problems	problem	NOUN
fbem-6872	14	20	in	in	ADP
fbem-6872	14	21	the	the	DET
fbem-6872	14	22	audit	audit	NOUN
fbem-6872	14	23	report	report	NOUN
fbem-6872	14	24	to	to	PART
fbem-6872	14	25	remind	remind	VERB
fbem-6872	14	26	investors	investor	NOUN
fbem-6872	14	27	,	,	PUNCT
fbem-6872	14	28	regulatory	regulatory	ADJ
fbem-6872	14	29	authorities	authority	NOUN
fbem-6872	14	30	and	and	CCONJ
fbem-6872	14	31	other	other	ADJ
fbem-6872	14	32	external	external	ADJ
fbem-6872	14	33	information	information	NOUN
fbem-6872	14	34	users	user	NOUN
fbem-6872	14	35	to	to	PART
fbem-6872	14	36	pay	pay	VERB
fbem-6872	14	37	attention	attention	NOUN
fbem-6872	14	38	to	to	ADP
fbem-6872	14	39	them	they	PRON
fbem-6872	14	40	,	,	PUNCT
fbem-6872	14	41	thus	thus	ADV
fbem-6872	14	42	causing	cause	VERB
fbem-6872	14	43	the	the	DET
fbem-6872	14	44	audit	audit	NOUN
fbem-6872	14	45	failure	failure	NOUN
fbem-6872	14	46	of	of	ADP
fbem-6872	14	47	accounting	accounting	NOUN
fbem-6872	14	48	firms	firm	NOUN
fbem-6872	14	49	[	[	X
fbem-6872	14	50	2	2	NUM
fbem-6872	14	51	]	]	PUNCT
fbem-6872	14	52	.	.	PUNCT
fbem-6872	15	1	in	in	ADP
fbem-6872	15	2	recent	recent	ADJ
fbem-6872	15	3	years	year	NOUN
fbem-6872	15	4	,	,	PUNCT
fbem-6872	15	5	the	the	DET
fbem-6872	15	6	negative	negative	ADJ
fbem-6872	15	7	media	medium	NOUN
fbem-6872	15	8	coverage	coverage	NOUN
fbem-6872	15	9	of	of	ADP
fbem-6872	15	10	sanlu	sanlu	NOUN
fbem-6872	15	11	's	's	PART
fbem-6872	15	12	"	"	PUNCT
fbem-6872	15	13	tainted	tainted	ADJ
fbem-6872	15	14	milk	milk	NOUN
fbem-6872	15	15	powder	powder	NOUN
fbem-6872	15	16	"	"	PUNCT
fbem-6872	15	17	incident	incident	NOUN
fbem-6872	15	18	and	and	CCONJ
fbem-6872	15	19	sinopec	sinopec	PROPN
fbem-6872	15	20	's	's	PART
fbem-6872	15	21	"	"	PUNCT
fbem-6872	15	22	sky	sky	NOUN
fbem-6872	15	23	-	-	PUNCT
fbem-6872	15	24	high	high	ADJ
fbem-6872	15	25	wine	wine	NOUN
fbem-6872	15	26	"	"	PUNCT
fbem-6872	15	27	incident	incident	NOUN
fbem-6872	15	28	shows	show	VERB
fbem-6872	15	29	that	that	SCONJ
fbem-6872	15	30	the	the	DET
fbem-6872	15	31	supervision	supervision	NOUN
fbem-6872	15	32	of	of	ADP
fbem-6872	15	33	negative	negative	ADJ
fbem-6872	15	34	media	medium	NOUN
fbem-6872	15	35	coverage	coverage	NOUN
fbem-6872	15	36	plays	play	VERB
fbem-6872	15	37	an	an	DET
fbem-6872	15	38	important	important	ADJ
fbem-6872	15	39	role	role	NOUN
fbem-6872	15	40	in	in	ADP
fbem-6872	15	41	restraining	restrain	VERB
fbem-6872	15	42	corporate	corporate	ADJ
fbem-6872	15	43	behavior	behavior	NOUN
fbem-6872	15	44	and	and	CCONJ
fbem-6872	15	45	protecting	protect	VERB
fbem-6872	15	46	investors	investor	NOUN
fbem-6872	15	47	'	'	PART
fbem-6872	15	48	interests	interest	NOUN
fbem-6872	15	49	by	by	ADP
fbem-6872	15	50	affecting	affect	VERB
fbem-6872	15	51	the	the	DET
fbem-6872	15	52	reputation	reputation	NOUN
fbem-6872	15	53	of	of	ADP
fbem-6872	15	54	the	the	DET
fbem-6872	15	55	company	company	NOUN
fbem-6872	15	56	and	and	CCONJ
fbem-6872	15	57	its	its	PRON
fbem-6872	15	58	management	management	NOUN
fbem-6872	15	59	or	or	CCONJ
fbem-6872	15	60	triggering	trigger	VERB
fbem-6872	15	61	administrative	administrative	ADJ
fbem-6872	15	62	intervention	intervention	NOUN
fbem-6872	16	1	[	[	X
fbem-6872	16	2	3	3	NUM
fbem-6872	16	3	]	]	PUNCT
fbem-6872	16	4	.	.	PUNCT
fbem-6872	17	1	at	at	ADP
fbem-6872	17	2	the	the	DET
fbem-6872	17	3	same	same	ADJ
fbem-6872	17	4	time	time	NOUN
fbem-6872	17	5	,	,	PUNCT
fbem-6872	17	6	from	from	ADP
fbem-6872	17	7	"	"	PUNCT
fbem-6872	17	8	enron	enron	PROPN
fbem-6872	17	9	&	&	CCONJ
fbem-6872	17	10	andersen	andersen	PROPN
fbem-6872	17	11	"	"	PUNCT
fbem-6872	17	12	to	to	ADP
fbem-6872	17	13	"	"	PUNCT
fbem-6872	17	14	yinguangxia	yinguangxia	PROPN
fbem-6872	17	15	&	&	CCONJ
fbem-6872	17	16	zhongtianqin	zhongtianqin	PROPN
fbem-6872	17	17	"	"	PUNCT
fbem-6872	17	18	,	,	PUNCT
fbem-6872	17	19	from	from	ADP
fbem-6872	17	20	kelon	kelon	PROPN
fbem-6872	17	21	electric	electric	PROPN
fbem-6872	17	22	to	to	ADP
fbem-6872	17	23	china	china	PROPN
fbem-6872	17	24	stock	stock	PROPN
fbem-6872	17	25	exchange	exchange	PROPN
fbem-6872	17	26	crisis	crisis	NOUN
fbem-6872	17	27	,	,	PUNCT
fbem-6872	17	28	many	many	ADJ
fbem-6872	17	29	typical	typical	ADJ
fbem-6872	17	30	cases	case	NOUN
fbem-6872	17	31	show	show	VERB
fbem-6872	17	32	that	that	SCONJ
fbem-6872	17	33	the	the	DET
fbem-6872	17	34	media	media	NOUN
fbem-6872	17	35	plays	play	VERB
fbem-6872	17	36	a	a	DET
fbem-6872	17	37	"	"	PUNCT
fbem-6872	17	38	double	double	ADJ
fbem-6872	17	39	-	-	PUNCT
fbem-6872	17	40	edged	edge	VERB
fbem-6872	17	41	sword	sword	NOUN
fbem-6872	17	42	"	"	PUNCT
fbem-6872	17	43	function	function	NOUN
fbem-6872	17	44	in	in	ADP
fbem-6872	17	45	the	the	DET
fbem-6872	17	46	capital	capital	NOUN
fbem-6872	17	47	market	market	NOUN
fbem-6872	17	48	,	,	PUNCT
fbem-6872	17	49	which	which	PRON
fbem-6872	17	50	can	can	AUX
fbem-6872	17	51	expose	expose	VERB
fbem-6872	17	52	accounting	accounting	NOUN
fbem-6872	17	53	fraud	fraud	NOUN
fbem-6872	17	54	in	in	ADP
fbem-6872	17	55	the	the	DET
fbem-6872	17	56	capital	capital	NOUN
fbem-6872	17	57	market	market	NOUN
fbem-6872	17	58	and	and	CCONJ
fbem-6872	17	59	indirectly	indirectly	ADV
fbem-6872	17	60	affect	affect	VERB
fbem-6872	17	61	the	the	DET
fbem-6872	17	62	auditor	auditor	NOUN
fbem-6872	17	63	's	's	PART
fbem-6872	17	64	reputation	reputation	NOUN
fbem-6872	17	65	cost	cost	NOUN
fbem-6872	17	66	and	and	CCONJ
fbem-6872	17	67	its	its	PRON
fbem-6872	17	68	trust	trust	NOUN
fbem-6872	17	69	mechanism	mechanism	NOUN
fbem-6872	17	70	[	[	X
fbem-6872	17	71	4	4	NUM
fbem-6872	17	72	]	]	PUNCT
fbem-6872	17	73	.	.	PUNCT
fbem-6872	18	1	in	in	ADP
fbem-6872	18	2	order	order	NOUN
fbem-6872	18	3	to	to	PART
fbem-6872	18	4	solve	solve	VERB
fbem-6872	18	5	the	the	DET
fbem-6872	18	6	problem	problem	NOUN
fbem-6872	18	7	of	of	ADP
fbem-6872	18	8	allocation	allocation	NOUN
fbem-6872	18	9	of	of	ADP
fbem-6872	18	10	audit	audit	NOUN
fbem-6872	18	11	resources	resource	NOUN
fbem-6872	18	12	in	in	ADP
fbem-6872	18	13	high	high	ADJ
fbem-6872	18	14	-	-	PUNCT
fbem-6872	18	15	risk	risk	NOUN
fbem-6872	18	16	and	and	CCONJ
fbem-6872	18	17	low	low	ADJ
fbem-6872	18	18	-	-	PUNCT
fbem-6872	18	19	risk	risk	NOUN
fbem-6872	18	20	areas	area	NOUN
fbem-6872	18	21	under	under	ADP
fbem-6872	18	22	the	the	DET
fbem-6872	18	23	traditional	traditional	ADJ
fbem-6872	18	24	audit	audit	NOUN
fbem-6872	18	25	model	model	NOUN
fbem-6872	18	26	,	,	PUNCT
fbem-6872	18	27	certified	certify	VERB
fbem-6872	18	28	public	public	ADJ
fbem-6872	18	29	accountants	accountant	NOUN
fbem-6872	18	30	generally	generally	ADV
fbem-6872	18	31	assess	assess	VERB
fbem-6872	18	32	the	the	DET
fbem-6872	18	33	audit	audit	NOUN
fbem-6872	18	34	risks	risk	NOUN
fbem-6872	18	35	of	of	ADP
fbem-6872	18	36	various	various	ADJ
fbem-6872	18	37	business	business	NOUN
fbem-6872	18	38	sectors	sector	NOUN
fbem-6872	18	39	of	of	ADP
fbem-6872	18	40	enterprises	enterprise	NOUN
fbem-6872	18	41	,	,	PUNCT
fbem-6872	18	42	and	and	CCONJ
fbem-6872	18	43	increase	increase	VERB
fbem-6872	18	44	the	the	DET
fbem-6872	18	45	input	input	NOUN
fbem-6872	18	46	of	of	ADP
fbem-6872	18	47	audit	audit	NOUN
fbem-6872	18	48	resources	resource	NOUN
fbem-6872	18	49	for	for	ADP
fbem-6872	18	50	the	the	DET
fbem-6872	18	51	parts	part	NOUN
fbem-6872	18	52	with	with	ADP
fbem-6872	18	53	high	high	ADJ
fbem-6872	18	54	audit	audit	NOUN
fbem-6872	18	55	risks	risk	NOUN
fbem-6872	18	56	.	.	PUNCT
fbem-6872	19	1	on	on	ADP
fbem-6872	19	2	the	the	DET
fbem-6872	19	3	contrary	contrary	NOUN
fbem-6872	19	4	,	,	PUNCT
fbem-6872	19	5	for	for	ADP
fbem-6872	19	6	the	the	DET
fbem-6872	19	7	parts	part	NOUN
fbem-6872	19	8	with	with	ADP
fbem-6872	19	9	low	low	ADJ
fbem-6872	19	10	audit	audit	NOUN
fbem-6872	19	11	risks	risk	NOUN
fbem-6872	19	12	,	,	PUNCT
fbem-6872	19	13	in	in	ADP
fbem-6872	19	14	order	order	NOUN
fbem-6872	19	15	to	to	PART
fbem-6872	19	16	avoid	avoid	VERB
fbem-6872	19	17	excessive	excessive	ADJ
fbem-6872	19	18	waste	waste	NOUN
fbem-6872	19	19	of	of	ADP
fbem-6872	19	20	audit	audit	NOUN
fbem-6872	19	21	resources	resource	NOUN
fbem-6872	19	22	,	,	PUNCT
fbem-6872	19	23	the	the	DET
fbem-6872	19	24	input	input	NOUN
fbem-6872	19	25	of	of	ADP
fbem-6872	19	26	audit	audit	NOUN
fbem-6872	19	27	resources	resource	NOUN
fbem-6872	19	28	will	will	AUX
fbem-6872	19	29	be	be	AUX
fbem-6872	19	30	appropriately	appropriately	ADV
fbem-6872	19	31	adjusted	adjust	VERB
fbem-6872	19	32	[	[	PUNCT
fbem-6872	19	33	5	5	NUM
fbem-6872	19	34	]	]	PUNCT
fbem-6872	19	35	.	.	PUNCT
fbem-6872	20	1	certified	certify	VERB
fbem-6872	20	2	public	public	ADJ
fbem-6872	20	3	accountants	accountant	NOUN
fbem-6872	20	4	give	give	VERB
fbem-6872	20	5	consistent	consistent	ADJ
fbem-6872	20	6	audit	audit	NOUN
fbem-6872	20	7	opinions	opinion	NOUN
fbem-6872	20	8	based	base	VERB
fbem-6872	20	9	on	on	ADP
fbem-6872	20	10	audit	audit	NOUN
fbem-6872	20	11	risks	risk	NOUN
fbem-6872	20	12	,	,	PUNCT
fbem-6872	20	13	which	which	PRON
fbem-6872	20	14	is	be	AUX
fbem-6872	20	15	also	also	ADV
fbem-6872	20	16	called	call	VERB
fbem-6872	20	17	risk	risk	NOUN
fbem-6872	20	18	-	-	PUNCT
fbem-6872	20	19	oriented	orient	VERB
fbem-6872	20	20	audit	audit	NOUN
fbem-6872	20	21	.	.	PUNCT
fbem-6872	21	1	by	by	ADP
fbem-6872	21	2	auditing	audit	VERB
fbem-6872	21	3	the	the	DET
fbem-6872	21	4	financial	financial	ADJ
fbem-6872	21	5	statements	statement	NOUN
fbem-6872	21	6	of	of	ADP
fbem-6872	21	7	enterprises	enterprise	NOUN
fbem-6872	21	8	,	,	PUNCT
fbem-6872	21	9	certified	certify	VERB
fbem-6872	21	10	public	public	ADJ
fbem-6872	21	11	accountants	accountant	NOUN
fbem-6872	21	12	can	can	AUX
fbem-6872	21	13	reasonably	reasonably	ADV
fbem-6872	21	14	audit	audit	VERB
fbem-6872	21	15	and	and	CCONJ
fbem-6872	21	16	supervise	supervise	VERB
fbem-6872	21	17	the	the	DET
fbem-6872	21	18	financial	financial	ADJ
fbem-6872	21	19	situation	situation	NOUN
fbem-6872	21	20	of	of	ADP
fbem-6872	21	21	enterprises	enterprise	NOUN
fbem-6872	21	22	,	,	PUNCT
fbem-6872	21	23	ensure	ensure	VERB
fbem-6872	21	24	the	the	DET
fbem-6872	21	25	authenticity	authenticity	NOUN
fbem-6872	21	26	and	and	CCONJ
fbem-6872	21	27	reliability	reliability	NOUN
fbem-6872	21	28	of	of	ADP
fbem-6872	21	29	the	the	DET
fbem-6872	21	30	accounting	accounting	NOUN
fbem-6872	21	31	information	information	NOUN
fbem-6872	21	32	disclosed	disclose	VERB
fbem-6872	21	33	by	by	ADP
fbem-6872	21	34	enterprises	enterprise	NOUN
fbem-6872	21	35	,	,	PUNCT
fbem-6872	21	36	alleviate	alleviate	VERB
fbem-6872	21	37	the	the	DET
fbem-6872	21	38	information	information	NOUN
fbem-6872	21	39	asymmetry	asymmetry	NOUN
fbem-6872	21	40	between	between	ADP
fbem-6872	21	41	investors	investor	NOUN
fbem-6872	21	42	and	and	CCONJ
fbem-6872	21	43	managers	manager	NOUN
fbem-6872	21	44	,	,	PUNCT
fbem-6872	21	45	effectively	effectively	ADV
fbem-6872	21	46	solve	solve	VERB
fbem-6872	21	47	the	the	DET
fbem-6872	21	48	problem	problem	NOUN
fbem-6872	21	49	that	that	SCONJ
fbem-6872	21	50	the	the	DET
fbem-6872	21	51	market	market	NOUN
fbem-6872	21	52	is	be	AUX
fbem-6872	21	53	the	the	DET
fbem-6872	21	54	agent	agent	NOUN
fbem-6872	21	55	of	of	ADP
fbem-6872	21	56	various	various	ADJ
fbem-6872	21	57	stakeholders	stakeholder	NOUN
fbem-6872	21	58	,	,	PUNCT
fbem-6872	21	59	to	to	ADP
fbem-6872	21	60	a	a	DET
fbem-6872	21	61	certain	certain	ADJ
fbem-6872	21	62	extent	extent	NOUN
fbem-6872	21	63	,	,	PUNCT
fbem-6872	21	64	inhibit	inhibit	VERB
fbem-6872	21	65	the	the	DET
fbem-6872	21	66	risk	risk	NOUN
fbem-6872	21	67	of	of	ADP
fbem-6872	21	68	adverse	adverse	ADJ
fbem-6872	21	69	selection	selection	NOUN
fbem-6872	21	70	,	,	PUNCT
fbem-6872	21	71	and	and	CCONJ
fbem-6872	21	72	improve	improve	VERB
fbem-6872	21	73	the	the	DET
fbem-6872	21	74	efficiency	efficiency	NOUN
fbem-6872	21	75	of	of	ADP
fbem-6872	21	76	resource	resource	NOUN
fbem-6872	21	77	allocation	allocation	NOUN
fbem-6872	21	78	[	[	X
fbem-6872	21	79	6	6	NUM
fbem-6872	21	80	]	]	PUNCT
fbem-6872	21	81	.	.	PUNCT
fbem-6872	22	1	judging	judge	VERB
fbem-6872	22	2	from	from	ADP
fbem-6872	22	3	the	the	DET
fbem-6872	22	4	punishment	punishment	NOUN
fbem-6872	22	5	of	of	ADP
fbem-6872	22	6	certified	certify	VERB
fbem-6872	22	7	public	public	ADJ
fbem-6872	22	8	accountants	accountant	NOUN
fbem-6872	22	9	and	and	CCONJ
fbem-6872	22	10	accounting	accounting	NOUN
fbem-6872	22	11	firms	firm	NOUN
fbem-6872	22	12	by	by	ADP
fbem-6872	22	13	relevant	relevant	ADJ
fbem-6872	22	14	departments	department	NOUN
fbem-6872	22	15	in	in	ADP
fbem-6872	22	16	recent	recent	ADJ
fbem-6872	22	17	years	year	NOUN
fbem-6872	22	18	,	,	PUNCT
fbem-6872	22	19	there	there	PRON
fbem-6872	22	20	are	be	VERB
fbem-6872	22	21	serious	serious	ADJ
fbem-6872	22	22	problems	problem	NOUN
fbem-6872	22	23	in	in	ADP
fbem-6872	22	24	the	the	DET
fbem-6872	22	25	audit	audit	NOUN
fbem-6872	22	26	quality	quality	NOUN
fbem-6872	22	27	in	in	ADP
fbem-6872	22	28	china	china	PROPN
fbem-6872	22	29	at	at	ADP
fbem-6872	22	30	present	present	ADJ
fbem-6872	22	31	.	.	PUNCT
fbem-6872	23	1	it	it	PRON
fbem-6872	23	2	not	not	PART
fbem-6872	23	3	only	only	ADV
fbem-6872	23	4	affects	affect	VERB
fbem-6872	23	5	the	the	DET
fbem-6872	23	6	healthy	healthy	ADJ
fbem-6872	23	7	development	development	NOUN
fbem-6872	23	8	of	of	ADP
fbem-6872	23	9	the	the	DET
fbem-6872	23	10	capital	capital	NOUN
fbem-6872	23	11	market	market	NOUN
fbem-6872	23	12	,	,	PUNCT
fbem-6872	23	13	but	but	CCONJ
fbem-6872	23	14	also	also	ADV
fbem-6872	23	15	relates	relate	VERB
fbem-6872	23	16	to	to	ADP
fbem-6872	23	17	the	the	DET
fbem-6872	23	18	survival	survival	NOUN
fbem-6872	23	19	and	and	CCONJ
fbem-6872	23	20	development	development	NOUN
fbem-6872	23	21	of	of	ADP
fbem-6872	23	22	certified	certify	VERB
fbem-6872	23	23	public	public	ADJ
fbem-6872	23	24	accountants	accountant	NOUN
fbem-6872	23	25	and	and	CCONJ
fbem-6872	23	26	accounting	accounting	NOUN
fbem-6872	23	27	firms	firm	NOUN
fbem-6872	23	28	,	,	PUNCT
fbem-6872	23	29	so	so	SCONJ
fbem-6872	23	30	it	it	PRON
fbem-6872	23	31	is	be	AUX
fbem-6872	23	32	necessary	necessary	ADJ
fbem-6872	23	33	to	to	PART
fbem-6872	23	34	study	study	VERB
fbem-6872	23	35	the	the	DET
fbem-6872	23	36	influencing	influence	VERB
fbem-6872	23	37	factors	factor	NOUN
fbem-6872	23	38	of	of	ADP
fbem-6872	23	39	audit	audit	NOUN
fbem-6872	23	40	quality	quality	NOUN
fbem-6872	23	41	in	in	ADP
fbem-6872	23	42	this	this	DET
fbem-6872	23	43	paper	paper	NOUN
fbem-6872	23	44	.	.	PUNCT
fbem-6872	24	1	there	there	PRON
fbem-6872	24	2	are	be	VERB
fbem-6872	24	3	many	many	ADJ
fbem-6872	24	4	factors	factor	NOUN
fbem-6872	24	5	that	that	PRON
fbem-6872	24	6	affect	affect	VERB
fbem-6872	24	7	the	the	DET
fbem-6872	24	8	audit	audit	NOUN
fbem-6872	24	9	quality	quality	NOUN
fbem-6872	24	10	,	,	PUNCT
fbem-6872	24	11	such	such	ADJ
fbem-6872	24	12	as	as	ADP
fbem-6872	24	13	auditor	auditor	NOUN
fbem-6872	24	14	's	's	PART
fbem-6872	24	15	independence	independence	NOUN
fbem-6872	24	16	,	,	PUNCT
fbem-6872	24	17	audit	audit	NOUN
fbem-6872	24	18	tenure	tenure	NOUN
fbem-6872	24	19	,	,	PUNCT
fbem-6872	24	20	the	the	DET
fbem-6872	24	21	financial	financial	ADJ
fbem-6872	24	22	status	status	NOUN
fbem-6872	24	23	of	of	ADP
fbem-6872	24	24	the	the	DET
fbem-6872	24	25	audited	audit	VERB
fbem-6872	24	26	entity	entity	NOUN
fbem-6872	24	27	,	,	PUNCT
fbem-6872	24	28	etc	etc	X
fbem-6872	24	29	.	.	X
fbem-6872	24	30	,	,	PUNCT
fbem-6872	24	31	but	but	CCONJ
fbem-6872	24	32	few	few	ADJ
fbem-6872	24	33	scholars	scholar	NOUN
fbem-6872	24	34	have	have	AUX
fbem-6872	24	35	studied	study	VERB
fbem-6872	24	36	the	the	DET
fbem-6872	24	37	impact	impact	NOUN
fbem-6872	24	38	on	on	ADP
fbem-6872	24	39	audit	audit	NOUN
fbem-6872	24	40	quality	quality	NOUN
fbem-6872	24	41	by	by	ADP
fbem-6872	24	42	combining	combine	VERB
fbem-6872	24	43	the	the	DET
fbem-6872	24	44	internal	internal	ADJ
fbem-6872	24	45	control	control	NOUN
fbem-6872	24	46	quality	quality	NOUN
fbem-6872	24	47	of	of	ADP
fbem-6872	24	48	the	the	DET
fbem-6872	24	49	company	company	NOUN
fbem-6872	24	50	and	and	CCONJ
fbem-6872	24	51	media	medium	NOUN
fbem-6872	24	52	supervision	supervision	NOUN
fbem-6872	24	53	[	[	X
fbem-6872	24	54	7	7	NUM
fbem-6872	24	55	]	]	PUNCT
fbem-6872	24	56	.	.	PUNCT
fbem-6872	25	1	this	this	DET
fbem-6872	25	2	paper	paper	NOUN
fbem-6872	25	3	takes	take	VERB
fbem-6872	25	4	the	the	DET
fbem-6872	25	5	manufacturing	manufacturing	NOUN
fbem-6872	25	6	industry	industry	NOUN
fbem-6872	25	7	as	as	ADP
fbem-6872	25	8	the	the	DET
fbem-6872	25	9	object	object	NOUN
fbem-6872	25	10	to	to	PART
fbem-6872	25	11	conduct	conduct	VERB
fbem-6872	25	12	an	an	DET
fbem-6872	25	13	empirical	empirical	ADJ
fbem-6872	25	14	study	study	NOUN
fbem-6872	25	15	on	on	ADP
fbem-6872	25	16	the	the	DET
fbem-6872	25	17	relationship	relationship	NOUN
fbem-6872	25	18	between	between	ADP
fbem-6872	25	19	media	medium	NOUN
fbem-6872	25	20	supervision	supervision	NOUN
fbem-6872	25	21	,	,	PUNCT
fbem-6872	25	22	corporate	corporate	ADJ
fbem-6872	25	23	social	social	ADJ
fbem-6872	25	24	responsibility	responsibility	NOUN
fbem-6872	25	25	and	and	CCONJ
fbem-6872	25	26	audit	audit	NOUN
fbem-6872	25	27	fees	fee	NOUN
fbem-6872	25	28	,	,	PUNCT
fbem-6872	25	29	aiming	aim	VERB
fbem-6872	25	30	to	to	PART
fbem-6872	25	31	study	study	VERB
fbem-6872	25	32	whether	whether	SCONJ
fbem-6872	25	33	the	the	DET
fbem-6872	25	34	accounting	accounting	NOUN
fbem-6872	25	35	firms	firm	NOUN
fbem-6872	25	36	under	under	ADP
fbem-6872	25	37	the	the	DET
fbem-6872	25	38	background	background	NOUN
fbem-6872	25	39	of	of	ADP
fbem-6872	25	40	china	china	PROPN
fbem-6872	25	41	's	's	PART
fbem-6872	25	42	system	system	NOUN
fbem-6872	25	43	will	will	AUX
fbem-6872	25	44	react	react	VERB
fbem-6872	25	45	to	to	ADP
fbem-6872	25	46	the	the	DET
fbem-6872	25	47	negative	negative	ADJ
fbem-6872	25	48	reports	report	NOUN
fbem-6872	25	49	of	of	ADP
fbem-6872	25	50	the	the	DET
fbem-6872	25	51	media	medium	NOUN
fbem-6872	25	52	and	and	CCONJ
fbem-6872	25	53	the	the	DET
fbem-6872	25	54	social	social	ADJ
fbem-6872	25	55	responsibility	responsibility	NOUN
fbem-6872	25	56	information	information	NOUN
fbem-6872	25	57	of	of	ADP
fbem-6872	25	58	the	the	DET
fbem-6872	25	59	audited	audit	VERB
fbem-6872	25	60	companies	company	NOUN
fbem-6872	25	61	in	in	ADP
fbem-6872	25	62	terms	term	NOUN
fbem-6872	25	63	of	of	ADP
fbem-6872	25	64	audit	audit	NOUN
fbem-6872	25	65	fees	fee	NOUN
fbem-6872	25	66	,	,	PUNCT
fbem-6872	25	67	and	and	CCONJ
fbem-6872	25	68	whether	whether	SCONJ
fbem-6872	25	69	it	it	PRON
fbem-6872	25	70	will	will	AUX
fbem-6872	25	71	affect	affect	VERB
fbem-6872	25	72	the	the	DET
fbem-6872	25	73	fees	fee	NOUN
fbem-6872	25	74	of	of	ADP
fbem-6872	25	75	the	the	DET
fbem-6872	25	76	audited	audit	VERB
fbem-6872	25	77	companies	company	NOUN
fbem-6872	25	78	.	.	PUNCT
fbem-6872	26	1	the	the	DET
fbem-6872	26	2	research	research	NOUN
fbem-6872	26	3	results	result	NOUN
fbem-6872	26	4	can	can	AUX
fbem-6872	26	5	provide	provide	VERB
fbem-6872	26	6	a	a	DET
fbem-6872	26	7	reference	reference	NOUN
fbem-6872	26	8	for	for	ADP
fbem-6872	26	9	our	our	PRON
fbem-6872	26	10	country	country	NOUN
fbem-6872	26	11	's	's	PART
fbem-6872	26	12	accounting	accounting	NOUN
fbem-6872	26	13	firms	firm	NOUN
fbem-6872	26	14	to	to	PART
fbem-6872	26	15	formulate	formulate	VERB
fbem-6872	26	16	charging	charging	NOUN
fbem-6872	26	17	policies	policy	NOUN
fbem-6872	26	18	.	.	PUNCT
fbem-6872	27	1	79	79	NUM
fbem-6872	27	2	2	2	NUM
fbem-6872	27	3	.	.	PUNCT
fbem-6872	27	4	overview	overview	NOUN
fbem-6872	27	5	of	of	ADP
fbem-6872	27	6	research	research	NOUN
fbem-6872	27	7	on	on	ADP
fbem-6872	27	8	the	the	DET
fbem-6872	27	9	impact	impact	NOUN
fbem-6872	27	10	mechanism	mechanism	NOUN
fbem-6872	27	11	of	of	ADP
fbem-6872	27	12	audit	audit	NOUN
fbem-6872	27	13	costs	cost	VERB
fbem-6872	27	14	2.1	2.1	NUM
fbem-6872	27	15	.	.	PUNCT
fbem-6872	28	1	media	medium	NOUN
fbem-6872	28	2	supervision	supervision	NOUN
fbem-6872	28	3	and	and	CCONJ
fbem-6872	28	4	audit	audit	NOUN
fbem-6872	28	5	expenses	expense	NOUN
fbem-6872	28	6	as	as	ADP
fbem-6872	28	7	an	an	DET
fbem-6872	28	8	informal	informal	ADJ
fbem-6872	28	9	external	external	ADJ
fbem-6872	28	10	environmental	environmental	ADJ
fbem-6872	28	11	factor	factor	NOUN
fbem-6872	28	12	,	,	PUNCT
fbem-6872	28	13	the	the	DET
fbem-6872	28	14	media	medium	NOUN
fbem-6872	28	15	can	can	AUX
fbem-6872	28	16	have	have	VERB
fbem-6872	28	17	a	a	DET
fbem-6872	28	18	significant	significant	ADJ
fbem-6872	28	19	impact	impact	NOUN
fbem-6872	28	20	on	on	ADP
fbem-6872	28	21	the	the	DET
fbem-6872	28	22	external	external	ADJ
fbem-6872	28	23	information	information	NOUN
fbem-6872	28	24	environment	environment	NOUN
fbem-6872	28	25	of	of	ADP
fbem-6872	28	26	the	the	DET
fbem-6872	28	27	company	company	NOUN
fbem-6872	28	28	and	and	CCONJ
fbem-6872	28	29	even	even	ADV
fbem-6872	28	30	directly	directly	ADV
fbem-6872	28	31	form	form	VERB
fbem-6872	28	32	the	the	DET
fbem-6872	28	33	external	external	ADJ
fbem-6872	28	34	information	information	NOUN
fbem-6872	28	35	environment	environment	NOUN
fbem-6872	28	36	of	of	ADP
fbem-6872	28	37	the	the	DET
fbem-6872	28	38	company	company	NOUN
fbem-6872	28	39	by	by	ADP
fbem-6872	28	40	discovering	discover	VERB
fbem-6872	28	41	and	and	CCONJ
fbem-6872	28	42	exposing	expose	VERB
fbem-6872	28	43	new	new	ADJ
fbem-6872	28	44	information	information	NOUN
fbem-6872	28	45	and	and	CCONJ
fbem-6872	28	46	information	information	NOUN
fbem-6872	28	47	dissemination	dissemination	NOUN
fbem-6872	28	48	mechanism	mechanism	NOUN
fbem-6872	28	49	,	,	PUNCT
fbem-6872	28	50	thus	thus	ADV
fbem-6872	28	51	helping	help	VERB
fbem-6872	28	52	to	to	PART
fbem-6872	28	53	alleviate	alleviate	VERB
fbem-6872	28	54	the	the	DET
fbem-6872	28	55	problem	problem	NOUN
fbem-6872	28	56	of	of	ADP
fbem-6872	28	57	information	information	NOUN
fbem-6872	28	58	asymmetry	asymmetry	NOUN
fbem-6872	29	1	[	[	X
fbem-6872	29	2	8	8	NUM
fbem-6872	29	3	]	]	PUNCT
fbem-6872	29	4	.	.	PUNCT
fbem-6872	30	1	at	at	ADP
fbem-6872	30	2	the	the	DET
fbem-6872	30	3	same	same	ADJ
fbem-6872	30	4	time	time	NOUN
fbem-6872	30	5	,	,	PUNCT
fbem-6872	30	6	the	the	DET
fbem-6872	30	7	attention	attention	NOUN
fbem-6872	30	8	of	of	ADP
fbem-6872	30	9	the	the	DET
fbem-6872	30	10	media	media	NOUN
fbem-6872	30	11	is	be	AUX
fbem-6872	30	12	also	also	ADV
fbem-6872	30	13	like	like	ADP
fbem-6872	30	14	a	a	DET
fbem-6872	30	15	"	"	PUNCT
fbem-6872	30	16	spotlight	spotlight	NOUN
fbem-6872	30	17	"	"	PUNCT
fbem-6872	30	18	,	,	PUNCT
fbem-6872	30	19	pushing	push	VERB
fbem-6872	30	20	the	the	DET
fbem-6872	30	21	companies	company	NOUN
fbem-6872	30	22	with	with	ADP
fbem-6872	30	23	problems	problem	NOUN
fbem-6872	30	24	onto	onto	ADP
fbem-6872	30	25	the	the	DET
fbem-6872	30	26	"	"	PUNCT
fbem-6872	30	27	stage	stage	NOUN
fbem-6872	30	28	"	"	PUNCT
fbem-6872	30	29	,	,	PUNCT
fbem-6872	30	30	causing	cause	VERB
fbem-6872	30	31	public	public	ADJ
fbem-6872	30	32	pressure	pressure	NOUN
fbem-6872	30	33	on	on	ADP
fbem-6872	30	34	the	the	DET
fbem-6872	30	35	companies	company	NOUN
fbem-6872	30	36	with	with	ADP
fbem-6872	30	37	problems	problem	NOUN
fbem-6872	30	38	and	and	CCONJ
fbem-6872	30	39	their	their	PRON
fbem-6872	30	40	management	management	NOUN
fbem-6872	30	41	,	,	PUNCT
fbem-6872	30	42	forcing	force	VERB
fbem-6872	30	43	them	they	PRON
fbem-6872	30	44	to	to	PART
fbem-6872	30	45	take	take	VERB
fbem-6872	30	46	action	action	NOUN
fbem-6872	30	47	to	to	PART
fbem-6872	30	48	respond	respond	VERB
fbem-6872	30	49	to	to	ADP
fbem-6872	30	50	the	the	DET
fbem-6872	30	51	market	market	NOUN
fbem-6872	30	52	attention	attention	NOUN
fbem-6872	30	53	.	.	PUNCT
fbem-6872	31	1	with	with	ADP
fbem-6872	31	2	the	the	DET
fbem-6872	31	3	rapid	rapid	ADJ
fbem-6872	31	4	development	development	NOUN
fbem-6872	31	5	of	of	ADP
fbem-6872	31	6	mobile	mobile	ADJ
fbem-6872	31	7	terminal	terminal	PROPN
fbem-6872	31	8	internet	internet	NOUN
fbem-6872	31	9	,	,	PUNCT
fbem-6872	31	10	the	the	DET
fbem-6872	31	11	information	information	NOUN
fbem-6872	31	12	generated	generate	VERB
fbem-6872	31	13	by	by	ADP
fbem-6872	31	14	financial	financial	ADJ
fbem-6872	31	15	media	medium	NOUN
fbem-6872	31	16	and	and	CCONJ
fbem-6872	31	17	users	user	NOUN
fbem-6872	31	18	'	'	PART
fbem-6872	31	19	reading	reading	NOUN
fbem-6872	31	20	tend	tend	VERB
fbem-6872	31	21	to	to	PART
fbem-6872	31	22	be	be	AUX
fbem-6872	31	23	fragmented	fragment	VERB
fbem-6872	31	24	,	,	PUNCT
fbem-6872	31	25	which	which	PRON
fbem-6872	31	26	also	also	ADV
fbem-6872	31	27	makes	make	VERB
fbem-6872	31	28	the	the	DET
fbem-6872	31	29	competition	competition	NOUN
fbem-6872	31	30	between	between	ADP
fbem-6872	31	31	financial	financial	ADJ
fbem-6872	31	32	media	medium	NOUN
fbem-6872	31	33	increasingly	increasingly	ADV
fbem-6872	31	34	intense	intense	ADJ
fbem-6872	32	1	[	[	X
fbem-6872	32	2	9	9	NUM
fbem-6872	32	3	]	]	PUNCT
fbem-6872	32	4	.	.	PUNCT
fbem-6872	33	1	fragmentation	fragmentation	NOUN
fbem-6872	33	2	does	do	AUX
fbem-6872	33	3	not	not	PART
fbem-6872	33	4	mean	mean	VERB
fbem-6872	33	5	superficiality	superficiality	NOUN
fbem-6872	33	6	.	.	PUNCT
fbem-6872	34	1	on	on	ADP
fbem-6872	34	2	the	the	DET
fbem-6872	34	3	contrary	contrary	NOUN
fbem-6872	34	4	,	,	PUNCT
fbem-6872	34	5	users	user	NOUN
fbem-6872	34	6	put	put	VERB
fbem-6872	34	7	forward	forward	ADV
fbem-6872	34	8	higher	high	ADJ
fbem-6872	34	9	requirements	requirement	NOUN
fbem-6872	34	10	for	for	ADP
fbem-6872	34	11	the	the	DET
fbem-6872	34	12	quality	quality	NOUN
fbem-6872	34	13	of	of	ADP
fbem-6872	34	14	information	information	NOUN
fbem-6872	34	15	,	,	PUNCT
fbem-6872	34	16	requiring	require	VERB
fbem-6872	34	17	in	in	ADP
fbem-6872	34	18	-	-	PUNCT
fbem-6872	34	19	depth	depth	NOUN
fbem-6872	34	20	mining	mining	NOUN
fbem-6872	34	21	of	of	ADP
fbem-6872	34	22	the	the	DET
fbem-6872	34	23	interests	interest	NOUN
fbem-6872	34	24	behind	behind	ADP
fbem-6872	34	25	the	the	DET
fbem-6872	34	26	financial	financial	ADJ
fbem-6872	34	27	events	event	NOUN
fbem-6872	34	28	,	,	PUNCT
fbem-6872	34	29	real	real	ADJ
fbem-6872	34	30	-	-	PUNCT
fbem-6872	34	31	time	time	NOUN
fbem-6872	34	32	tracking	tracking	NOUN
fbem-6872	34	33	of	of	ADP
fbem-6872	34	34	the	the	DET
fbem-6872	34	35	context	context	NOUN
fbem-6872	34	36	of	of	ADP
fbem-6872	34	37	the	the	DET
fbem-6872	34	38	report	report	NOUN
fbem-6872	34	39	,	,	PUNCT
fbem-6872	34	40	and	and	CCONJ
fbem-6872	34	41	a	a	DET
fbem-6872	34	42	comprehensive	comprehensive	ADJ
fbem-6872	34	43	view	view	NOUN
fbem-6872	34	44	of	of	ADP
fbem-6872	34	45	the	the	DET
fbem-6872	34	46	overall	overall	ADJ
fbem-6872	34	47	situation	situation	NOUN
fbem-6872	34	48	of	of	ADP
fbem-6872	34	49	the	the	DET
fbem-6872	34	50	financial	financial	ADJ
fbem-6872	34	51	events	event	NOUN
fbem-6872	34	52	from	from	ADP
fbem-6872	34	53	a	a	DET
fbem-6872	34	54	high	high	ADJ
fbem-6872	34	55	perspective	perspective	NOUN
fbem-6872	34	56	,	,	PUNCT
fbem-6872	34	57	so	so	SCONJ
fbem-6872	34	58	as	as	SCONJ
fbem-6872	34	59	to	to	PART
fbem-6872	34	60	make	make	VERB
fbem-6872	34	61	the	the	DET
fbem-6872	34	62	report	report	NOUN
fbem-6872	34	63	in	in	ADP
fbem-6872	34	64	-	-	PUNCT
fbem-6872	34	65	depth	depth	NOUN
fbem-6872	34	66	and	and	CCONJ
fbem-6872	34	67	systematic	systematic	ADJ
fbem-6872	35	1	[	[	X
fbem-6872	35	2	10	10	NUM
fbem-6872	35	3	]	]	PUNCT
fbem-6872	35	4	.	.	PUNCT
fbem-6872	36	1	at	at	ADP
fbem-6872	36	2	the	the	DET
fbem-6872	36	3	same	same	ADJ
fbem-6872	36	4	time	time	NOUN
fbem-6872	36	5	,	,	PUNCT
fbem-6872	36	6	in	in	ADP
fbem-6872	36	7	the	the	DET
fbem-6872	36	8	theory	theory	NOUN
fbem-6872	36	9	of	of	ADP
fbem-6872	36	10	agenda	agenda	NOUN
fbem-6872	36	11	setting	set	VERB
fbem-6872	36	12	,	,	PUNCT
fbem-6872	36	13	the	the	DET
fbem-6872	36	14	effect	effect	NOUN
fbem-6872	36	15	of	of	ADP
fbem-6872	36	16	agenda	agenda	NOUN
fbem-6872	36	17	setting	set	VERB
fbem-6872	36	18	is	be	AUX
fbem-6872	36	19	particularly	particularly	ADV
fbem-6872	36	20	important	important	ADJ
fbem-6872	36	21	for	for	ADP
fbem-6872	36	22	some	some	DET
fbem-6872	36	23	little	little	ADV
fbem-6872	36	24	-	-	PUNCT
fbem-6872	36	25	known	know	VERB
fbem-6872	36	26	issues	issue	NOUN
fbem-6872	36	27	that	that	PRON
fbem-6872	36	28	rely	rely	VERB
fbem-6872	36	29	on	on	ADP
fbem-6872	36	30	the	the	DET
fbem-6872	36	31	media	medium	NOUN
fbem-6872	36	32	as	as	ADP
fbem-6872	36	33	the	the	DET
fbem-6872	36	34	main	main	ADJ
fbem-6872	36	35	source	source	NOUN
fbem-6872	36	36	of	of	ADP
fbem-6872	36	37	information	information	NOUN
fbem-6872	36	38	dissemination	dissemination	NOUN
fbem-6872	36	39	,	,	PUNCT
fbem-6872	36	40	and	and	CCONJ
fbem-6872	36	41	the	the	DET
fbem-6872	36	42	supervision	supervision	NOUN
fbem-6872	36	43	of	of	ADP
fbem-6872	36	44	related	related	ADJ
fbem-6872	36	45	issues	issue	NOUN
fbem-6872	36	46	of	of	ADP
fbem-6872	36	47	listed	list	VERB
fbem-6872	36	48	companies	company	NOUN
fbem-6872	36	49	obviously	obviously	ADV
fbem-6872	36	50	conforms	conform	VERB
fbem-6872	36	51	to	to	ADP
fbem-6872	36	52	these	these	DET
fbem-6872	36	53	characteristics	characteristic	NOUN
fbem-6872	36	54	.	.	PUNCT
fbem-6872	37	1	subsequently	subsequently	ADV
fbem-6872	37	2	,	,	PUNCT
fbem-6872	37	3	the	the	DET
fbem-6872	37	4	contract	contract	NOUN
fbem-6872	37	5	theory	theory	NOUN
fbem-6872	37	6	branches	branch	NOUN
fbem-6872	37	7	into	into	ADP
fbem-6872	37	8	two	two	NUM
fbem-6872	37	9	directions	direction	NOUN
fbem-6872	37	10	:	:	PUNCT
fbem-6872	37	11	complete	complete	ADJ
fbem-6872	37	12	contract	contract	NOUN
fbem-6872	37	13	theory	theory	NOUN
fbem-6872	37	14	and	and	CCONJ
fbem-6872	37	15	incomplete	incomplete	ADJ
fbem-6872	37	16	contract	contract	NOUN
fbem-6872	37	17	theory	theory	NOUN
fbem-6872	37	18	.	.	PUNCT
fbem-6872	38	1	in	in	ADP
fbem-6872	38	2	the	the	DET
fbem-6872	38	3	theory	theory	NOUN
fbem-6872	38	4	of	of	ADP
fbem-6872	38	5	complete	complete	ADJ
fbem-6872	38	6	contract	contract	NOUN
fbem-6872	38	7	,	,	PUNCT
fbem-6872	38	8	both	both	DET
fbem-6872	38	9	parties	party	NOUN
fbem-6872	38	10	to	to	ADP
fbem-6872	38	11	the	the	DET
fbem-6872	38	12	contract	contract	NOUN
fbem-6872	38	13	can	can	AUX
fbem-6872	38	14	foresee	foresee	VERB
fbem-6872	38	15	the	the	DET
fbem-6872	38	16	related	related	ADJ
fbem-6872	38	17	events	event	NOUN
fbem-6872	38	18	during	during	ADP
fbem-6872	38	19	the	the	DET
fbem-6872	38	20	execution	execution	NOUN
fbem-6872	38	21	of	of	ADP
fbem-6872	38	22	the	the	DET
fbem-6872	38	23	contract	contract	NOUN
fbem-6872	38	24	,	,	PUNCT
fbem-6872	38	25	so	so	SCONJ
fbem-6872	38	26	that	that	SCONJ
fbem-6872	38	27	both	both	DET
fbem-6872	38	28	parties	party	NOUN
fbem-6872	38	29	to	to	ADP
fbem-6872	38	30	the	the	DET
fbem-6872	38	31	contract	contract	NOUN
fbem-6872	38	32	will	will	AUX
fbem-6872	38	33	abide	abide	VERB
fbem-6872	38	34	by	by	ADP
fbem-6872	38	35	the	the	DET
fbem-6872	38	36	contract	contract	NOUN
fbem-6872	38	37	terms	term	NOUN
fbem-6872	38	38	between	between	ADP
fbem-6872	38	39	them	they	PRON
fbem-6872	38	40	;	;	PUNCT
fbem-6872	38	41	when	when	SCONJ
fbem-6872	38	42	the	the	DET
fbem-6872	38	43	two	two	NUM
fbem-6872	38	44	parties	party	NOUN
fbem-6872	38	45	to	to	ADP
fbem-6872	38	46	a	a	DET
fbem-6872	38	47	contract	contract	NOUN
fbem-6872	38	48	have	have	VERB
fbem-6872	38	49	disputes	dispute	NOUN
fbem-6872	38	50	over	over	ADP
fbem-6872	38	51	the	the	DET
fbem-6872	38	52	terms	term	NOUN
fbem-6872	38	53	of	of	ADP
fbem-6872	38	54	the	the	DET
fbem-6872	38	55	contract	contract	NOUN
fbem-6872	38	56	,	,	PUNCT
fbem-6872	38	57	a	a	DET
fbem-6872	38	58	third	third	ADJ
fbem-6872	38	59	party	party	NOUN
fbem-6872	38	60	(	(	PUNCT
fbem-6872	38	61	such	such	ADJ
fbem-6872	38	62	as	as	ADP
fbem-6872	38	63	a	a	DET
fbem-6872	38	64	court	court	NOUN
fbem-6872	38	65	)	)	PUNCT
fbem-6872	38	66	independent	independent	NOUN
fbem-6872	38	67	of	of	ADP
fbem-6872	38	68	the	the	DET
fbem-6872	38	69	two	two	NUM
fbem-6872	38	70	parties	party	NOUN
fbem-6872	38	71	to	to	ADP
fbem-6872	38	72	the	the	DET
fbem-6872	38	73	contract	contract	NOUN
fbem-6872	38	74	has	have	VERB
fbem-6872	38	75	the	the	DET
fbem-6872	38	76	right	right	NOUN
fbem-6872	38	77	to	to	PART
fbem-6872	38	78	enforce	enforce	VERB
fbem-6872	38	79	it	it	PRON
fbem-6872	38	80	,	,	PUNCT
fbem-6872	38	81	which	which	PRON
fbem-6872	38	82	makes	make	VERB
fbem-6872	38	83	it	it	PRON
fbem-6872	38	84	less	less	ADV
fbem-6872	38	85	likely	likely	ADJ
fbem-6872	38	86	that	that	SCONJ
fbem-6872	38	87	there	there	PRON
fbem-6872	38	88	is	be	VERB
fbem-6872	38	89	a	a	DET
fbem-6872	38	90	contract	contract	NOUN
fbem-6872	38	91	performance	performance	NOUN
fbem-6872	38	92	problem	problem	NOUN
fbem-6872	38	93	in	in	ADP
fbem-6872	38	94	a	a	DET
fbem-6872	38	95	complete	complete	ADJ
fbem-6872	38	96	contract	contract	NOUN
fbem-6872	38	97	.	.	PUNCT
fbem-6872	39	1	due	due	ADP
fbem-6872	39	2	to	to	ADP
fbem-6872	39	3	the	the	DET
fbem-6872	39	4	existence	existence	NOUN
fbem-6872	39	5	of	of	ADP
fbem-6872	39	6	information	information	NOUN
fbem-6872	39	7	asymmetry	asymmetry	NOUN
fbem-6872	39	8	between	between	ADP
fbem-6872	39	9	enterprises	enterprise	NOUN
fbem-6872	39	10	and	and	CCONJ
fbem-6872	39	11	external	external	ADJ
fbem-6872	39	12	stakeholders	stakeholder	NOUN
fbem-6872	39	13	,	,	PUNCT
fbem-6872	39	14	the	the	DET
fbem-6872	39	15	groups	group	NOUN
fbem-6872	39	16	at	at	ADP
fbem-6872	39	17	the	the	DET
fbem-6872	39	18	disadvantage	disadvantage	NOUN
fbem-6872	39	19	of	of	ADP
fbem-6872	39	20	information	information	NOUN
fbem-6872	39	21	need	need	VERB
fbem-6872	39	22	to	to	PART
fbem-6872	39	23	work	work	VERB
fbem-6872	39	24	hard	hard	ADV
fbem-6872	39	25	to	to	PART
fbem-6872	39	26	obtain	obtain	VERB
fbem-6872	39	27	more	more	ADJ
fbem-6872	39	28	information	information	NOUN
fbem-6872	39	29	related	relate	VERB
fbem-6872	39	30	to	to	ADP
fbem-6872	39	31	enterprises	enterprise	NOUN
fbem-6872	39	32	and	and	CCONJ
fbem-6872	39	33	reduce	reduce	VERB
fbem-6872	39	34	their	their	PRON
fbem-6872	39	35	own	own	ADJ
fbem-6872	39	36	risks	risk	NOUN
fbem-6872	39	37	.	.	PUNCT
fbem-6872	40	1	based	base	VERB
fbem-6872	40	2	on	on	ADP
fbem-6872	40	3	its	its	PRON
fbem-6872	40	4	own	own	ADJ
fbem-6872	40	5	advantages	advantage	NOUN
fbem-6872	40	6	,	,	PUNCT
fbem-6872	40	7	the	the	DET
fbem-6872	40	8	media	medium	NOUN
fbem-6872	40	9	may	may	AUX
fbem-6872	40	10	spread	spread	VERB
fbem-6872	40	11	valuable	valuable	ADJ
fbem-6872	40	12	information	information	NOUN
fbem-6872	40	13	to	to	ADP
fbem-6872	40	14	more	more	ADJ
fbem-6872	40	15	groups	group	NOUN
fbem-6872	40	16	to	to	PART
fbem-6872	40	17	meet	meet	VERB
fbem-6872	40	18	the	the	DET
fbem-6872	40	19	needs	need	NOUN
fbem-6872	40	20	of	of	ADP
fbem-6872	40	21	different	different	ADJ
fbem-6872	40	22	stakeholders	stakeholder	NOUN
fbem-6872	40	23	;	;	PUNCT
fbem-6872	40	24	on	on	ADP
fbem-6872	40	25	the	the	DET
fbem-6872	40	26	other	other	ADJ
fbem-6872	40	27	hand	hand	NOUN
fbem-6872	40	28	,	,	PUNCT
fbem-6872	40	29	there	there	PRON
fbem-6872	40	30	is	be	VERB
fbem-6872	40	31	such	such	ADJ
fbem-6872	40	32	information	information	NOUN
fbem-6872	40	33	asymmetry	asymmetry	NOUN
fbem-6872	40	34	between	between	ADP
fbem-6872	40	35	enterprises	enterprise	NOUN
fbem-6872	40	36	and	and	CCONJ
fbem-6872	40	37	external	external	ADJ
fbem-6872	40	38	stakeholders	stakeholder	NOUN
fbem-6872	40	39	.	.	PUNCT
fbem-6872	41	1	enterprises	enterprise	NOUN
fbem-6872	41	2	will	will	AUX
fbem-6872	41	3	actively	actively	ADV
fbem-6872	41	4	disclose	disclose	VERB
fbem-6872	41	5	non	non	ADJ
fbem-6872	41	6	-	-	ADJ
fbem-6872	41	7	financial	financial	ADJ
fbem-6872	41	8	information	information	NOUN
fbem-6872	41	9	such	such	ADJ
fbem-6872	41	10	as	as	ADP
fbem-6872	41	11	corporate	corporate	ADJ
fbem-6872	41	12	social	social	ADJ
fbem-6872	41	13	responsibility	responsibility	NOUN
fbem-6872	41	14	for	for	ADP
fbem-6872	41	15	the	the	DET
fbem-6872	41	16	purpose	purpose	NOUN
fbem-6872	41	17	of	of	ADP
fbem-6872	41	18	increasing	increase	VERB
fbem-6872	41	19	the	the	DET
fbem-6872	41	20	external	external	ADJ
fbem-6872	41	21	public	public	NOUN
fbem-6872	41	22	's	's	PART
fbem-6872	41	23	understanding	understanding	NOUN
fbem-6872	41	24	of	of	ADP
fbem-6872	41	25	the	the	DET
fbem-6872	41	26	enterprise	enterprise	NOUN
fbem-6872	41	27	and	and	CCONJ
fbem-6872	41	28	enhancing	enhance	VERB
fbem-6872	41	29	the	the	DET
fbem-6872	41	30	enterprise	enterprise	NOUN
fbem-6872	41	31	's	's	PART
fbem-6872	41	32	social	social	ADJ
fbem-6872	41	33	reputation	reputation	NOUN
fbem-6872	41	34	,	,	PUNCT
fbem-6872	41	35	which	which	PRON
fbem-6872	41	36	will	will	AUX
fbem-6872	41	37	reduce	reduce	VERB
fbem-6872	41	38	the	the	DET
fbem-6872	41	39	degree	degree	NOUN
fbem-6872	41	40	of	of	ADP
fbem-6872	41	41	information	information	NOUN
fbem-6872	41	42	asymmetry	asymmetry	NOUN
fbem-6872	41	43	inside	inside	ADP
fbem-6872	41	44	and	and	CCONJ
fbem-6872	41	45	outside	outside	ADP
fbem-6872	41	46	the	the	DET
fbem-6872	41	47	enterprise	enterprise	NOUN
fbem-6872	41	48	.	.	PUNCT
fbem-6872	42	1	2.2	2.2	NUM
fbem-6872	42	2	.	.	PUNCT
fbem-6872	43	1	theoretical	theoretical	ADJ
fbem-6872	43	2	analysis	analysis	NOUN
fbem-6872	43	3	of	of	ADP
fbem-6872	43	4	the	the	DET
fbem-6872	43	5	impact	impact	NOUN
fbem-6872	43	6	of	of	ADP
fbem-6872	43	7	auditor	auditor	NOUN
fbem-6872	43	8	change	change	NOUN
fbem-6872	43	9	on	on	ADP
fbem-6872	43	10	audit	audit	NOUN
fbem-6872	43	11	quality	quality	NOUN
fbem-6872	43	12	under	under	ADP
fbem-6872	43	13	media	medium	NOUN
fbem-6872	43	14	supervision	supervision	NOUN
fbem-6872	43	15	as	as	ADV
fbem-6872	43	16	far	far	ADV
fbem-6872	43	17	as	as	SCONJ
fbem-6872	43	18	the	the	DET
fbem-6872	43	19	real	real	ADJ
fbem-6872	43	20	capital	capital	NOUN
fbem-6872	43	21	market	market	NOUN
fbem-6872	43	22	is	be	AUX
fbem-6872	43	23	concerned	concern	VERB
fbem-6872	43	24	,	,	PUNCT
fbem-6872	43	25	among	among	ADP
fbem-6872	43	26	the	the	DET
fbem-6872	43	27	market	market	NOUN
fbem-6872	43	28	participants	participant	NOUN
fbem-6872	43	29	,	,	PUNCT
fbem-6872	43	30	the	the	DET
fbem-6872	43	31	information	information	NOUN
fbem-6872	43	32	is	be	AUX
fbem-6872	43	33	generally	generally	ADV
fbem-6872	43	34	asymmetric	asymmetric	ADJ
fbem-6872	43	35	and	and	CCONJ
fbem-6872	43	36	uncertain	uncertain	ADJ
fbem-6872	43	37	because	because	SCONJ
fbem-6872	43	38	there	there	PRON
fbem-6872	43	39	is	be	VERB
fbem-6872	43	40	one	one	NUM
fbem-6872	43	41	party	party	NOUN
fbem-6872	43	42	who	who	PRON
fbem-6872	43	43	owns	own	VERB
fbem-6872	43	44	private	private	ADJ
fbem-6872	43	45	information	information	NOUN
fbem-6872	43	46	.	.	PUNCT
fbem-6872	44	1	in	in	ADP
fbem-6872	44	2	information	information	NOUN
fbem-6872	44	3	economics	economic	NOUN
fbem-6872	44	4	,	,	PUNCT
fbem-6872	44	5	those	those	PRON
fbem-6872	44	6	who	who	PRON
fbem-6872	44	7	have	have	VERB
fbem-6872	44	8	private	private	ADJ
fbem-6872	44	9	information	information	NOUN
fbem-6872	44	10	are	be	AUX
fbem-6872	44	11	often	often	ADV
fbem-6872	44	12	regarded	regard	VERB
fbem-6872	44	13	as	as	ADP
fbem-6872	44	14	"	"	PUNCT
fbem-6872	44	15	agents	agent	NOUN
fbem-6872	44	16	"	"	PUNCT
fbem-6872	44	17	,	,	PUNCT
fbem-6872	44	18	while	while	SCONJ
fbem-6872	44	19	those	those	PRON
fbem-6872	44	20	who	who	PRON
fbem-6872	44	21	are	be	AUX
fbem-6872	44	22	at	at	ADP
fbem-6872	44	23	an	an	DET
fbem-6872	44	24	information	information	NOUN
fbem-6872	44	25	disadvantage	disadvantage	NOUN
fbem-6872	44	26	are	be	AUX
fbem-6872	44	27	regarded	regard	VERB
fbem-6872	44	28	as	as	ADP
fbem-6872	44	29	"	"	PUNCT
fbem-6872	44	30	clients	client	NOUN
fbem-6872	44	31	"	"	PUNCT
fbem-6872	44	32	,	,	PUNCT
fbem-6872	44	33	which	which	PRON
fbem-6872	44	34	may	may	AUX
fbem-6872	44	35	also	also	ADV
fbem-6872	44	36	form	form	VERB
fbem-6872	44	37	the	the	DET
fbem-6872	44	38	principal	principal	ADJ
fbem-6872	44	39	-	-	PUNCT
fbem-6872	44	40	agent	agent	NOUN
fbem-6872	44	41	relationship	relationship	NOUN
fbem-6872	44	42	in	in	ADP
fbem-6872	44	43	the	the	DET
fbem-6872	44	44	audit	audit	NOUN
fbem-6872	44	45	contract	contract	NOUN
fbem-6872	44	46	,	,	PUNCT
fbem-6872	44	47	and	and	CCONJ
fbem-6872	44	48	the	the	DET
fbem-6872	44	49	clients	client	NOUN
fbem-6872	44	50	need	need	VERB
fbem-6872	44	51	to	to	PART
fbem-6872	44	52	entrust	entrust	VERB
fbem-6872	44	53	an	an	DET
fbem-6872	44	54	independent	independent	ADJ
fbem-6872	44	55	third	third	ADJ
fbem-6872	44	56	party	party	NOUN
fbem-6872	44	57	(	(	PUNCT
fbem-6872	44	58	auditor	auditor	NOUN
fbem-6872	44	59	)	)	PUNCT
fbem-6872	44	60	to	to	PART
fbem-6872	44	61	audit	audit	VERB
fbem-6872	44	62	the	the	DET
fbem-6872	44	63	agents	agent	NOUN
fbem-6872	44	64	and	and	CCONJ
fbem-6872	44	65	disclose	disclose	VERB
fbem-6872	44	66	the	the	DET
fbem-6872	44	67	financial	financial	ADJ
fbem-6872	44	68	report	report	NOUN
fbem-6872	44	69	information	information	NOUN
fbem-6872	44	70	in	in	ADP
fbem-6872	44	71	time	time	NOUN
fbem-6872	44	72	.	.	PUNCT
fbem-6872	45	1	the	the	DET
fbem-6872	45	2	existence	existence	NOUN
fbem-6872	45	3	of	of	ADP
fbem-6872	45	4	information	information	NOUN
fbem-6872	45	5	asymmetry	asymmetry	NOUN
fbem-6872	45	6	leads	lead	VERB
fbem-6872	45	7	to	to	ADP
fbem-6872	45	8	adverse	adverse	ADJ
fbem-6872	45	9	selection	selection	NOUN
fbem-6872	45	10	and	and	CCONJ
fbem-6872	45	11	moral	moral	ADJ
fbem-6872	45	12	hazard	hazard	NOUN
fbem-6872	45	13	,	,	PUNCT
fbem-6872	45	14	which	which	PRON
fbem-6872	45	15	will	will	AUX
fbem-6872	45	16	increase	increase	VERB
fbem-6872	45	17	the	the	DET
fbem-6872	45	18	transaction	transaction	NOUN
fbem-6872	45	19	cost	cost	NOUN
fbem-6872	45	20	of	of	ADP
fbem-6872	45	21	the	the	DET
fbem-6872	45	22	market	market	NOUN
fbem-6872	45	23	to	to	ADP
fbem-6872	45	24	a	a	DET
fbem-6872	45	25	certain	certain	ADJ
fbem-6872	45	26	extent	extent	NOUN
fbem-6872	45	27	and	and	CCONJ
fbem-6872	45	28	is	be	AUX
fbem-6872	45	29	not	not	PART
fbem-6872	45	30	conducive	conducive	ADJ
fbem-6872	45	31	to	to	ADP
fbem-6872	45	32	the	the	DET
fbem-6872	45	33	healthy	healthy	ADJ
fbem-6872	45	34	and	and	CCONJ
fbem-6872	45	35	orderly	orderly	ADJ
fbem-6872	45	36	development	development	NOUN
fbem-6872	45	37	of	of	ADP
fbem-6872	45	38	the	the	DET
fbem-6872	45	39	market	market	NOUN
fbem-6872	45	40	.	.	PUNCT
fbem-6872	46	1	the	the	DET
fbem-6872	46	2	signal	signal	ADJ
fbem-6872	46	3	transmission	transmission	NOUN
fbem-6872	46	4	theory	theory	NOUN
fbem-6872	46	5	,	,	PUNCT
fbem-6872	46	6	which	which	PRON
fbem-6872	46	7	originated	originate	VERB
fbem-6872	46	8	from	from	ADP
fbem-6872	46	9	information	information	NOUN
fbem-6872	46	10	economics	economic	NOUN
fbem-6872	46	11	,	,	PUNCT
fbem-6872	46	12	is	be	AUX
fbem-6872	46	13	widely	widely	ADV
fbem-6872	46	14	used	use	VERB
fbem-6872	46	15	in	in	ADP
fbem-6872	46	16	efficiency	efficiency	NOUN
fbem-6872	46	17	analysis	analysis	NOUN
fbem-6872	46	18	and	and	CCONJ
fbem-6872	46	19	adverse	adverse	ADJ
fbem-6872	46	20	selection	selection	NOUN
fbem-6872	46	21	in	in	ADP
fbem-6872	46	22	the	the	DET
fbem-6872	46	23	market	market	NOUN
fbem-6872	46	24	to	to	PART
fbem-6872	46	25	achieve	achieve	VERB
fbem-6872	46	26	pareto	pareto	ADJ
fbem-6872	46	27	improvement	improvement	NOUN
fbem-6872	46	28	.	.	PUNCT
fbem-6872	47	1	as	as	ADP
fbem-6872	47	2	a	a	DET
fbem-6872	47	3	standard	standard	NOUN
fbem-6872	47	4	to	to	PART
fbem-6872	47	5	evaluate	evaluate	VERB
fbem-6872	47	6	the	the	DET
fbem-6872	47	7	signal	signal	ADJ
fbem-6872	47	8	quality	quality	NOUN
fbem-6872	47	9	in	in	ADP
fbem-6872	47	10	the	the	DET
fbem-6872	47	11	labor	labor	NOUN
fbem-6872	47	12	market	market	NOUN
fbem-6872	47	13	,	,	PUNCT
fbem-6872	47	14	the	the	DET
fbem-6872	47	15	level	level	NOUN
fbem-6872	47	16	of	of	ADP
fbem-6872	47	17	equality	equality	NOUN
fbem-6872	47	18	has	have	AUX
fbem-6872	47	19	alleviated	alleviate	VERB
fbem-6872	47	20	the	the	DET
fbem-6872	47	21	problem	problem	NOUN
fbem-6872	47	22	of	of	ADP
fbem-6872	47	23	adverse	adverse	ADJ
fbem-6872	47	24	selection	selection	NOUN
fbem-6872	47	25	in	in	ADP
fbem-6872	47	26	the	the	DET
fbem-6872	47	27	labor	labor	NOUN
fbem-6872	47	28	market	market	NOUN
fbem-6872	47	29	to	to	ADP
fbem-6872	47	30	some	some	DET
fbem-6872	47	31	extent	extent	NOUN
fbem-6872	47	32	.	.	PUNCT
fbem-6872	48	1	subsequently	subsequently	ADV
fbem-6872	48	2	,	,	PUNCT
fbem-6872	48	3	the	the	DET
fbem-6872	48	4	information	information	NOUN
fbem-6872	48	5	transmission	transmission	NOUN
fbem-6872	48	6	theory	theory	NOUN
fbem-6872	48	7	was	be	AUX
fbem-6872	48	8	applied	apply	VERB
fbem-6872	48	9	to	to	ADP
fbem-6872	48	10	the	the	DET
fbem-6872	48	11	analysis	analysis	NOUN
fbem-6872	48	12	of	of	ADP
fbem-6872	48	13	financial	financial	ADJ
fbem-6872	48	14	research	research	NOUN
fbem-6872	48	15	field	field	NOUN
fbem-6872	48	16	,	,	PUNCT
fbem-6872	48	17	and	and	CCONJ
fbem-6872	48	18	relevant	relevant	ADJ
fbem-6872	48	19	scholars	scholar	NOUN
fbem-6872	48	20	expanded	expand	VERB
fbem-6872	48	21	the	the	DET
fbem-6872	48	22	application	application	NOUN
fbem-6872	48	23	research	research	NOUN
fbem-6872	48	24	of	of	ADP
fbem-6872	48	25	signal	signal	ADJ
fbem-6872	48	26	transmission	transmission	NOUN
fbem-6872	48	27	theory	theory	NOUN
fbem-6872	48	28	from	from	ADP
fbem-6872	48	29	the	the	DET
fbem-6872	48	30	perspectives	perspective	NOUN
fbem-6872	48	31	of	of	ADP
fbem-6872	48	32	independent	independent	ADJ
fbem-6872	48	33	audit	audit	NOUN
fbem-6872	48	34	and	and	CCONJ
fbem-6872	48	35	accounting	accounting	NOUN
fbem-6872	48	36	information	information	NOUN
fbem-6872	48	37	disclosure	disclosure	NOUN
fbem-6872	48	38	.	.	PUNCT
fbem-6872	49	1	at	at	ADP
fbem-6872	49	2	the	the	DET
fbem-6872	49	3	same	same	ADJ
fbem-6872	49	4	time	time	NOUN
fbem-6872	49	5	,	,	PUNCT
fbem-6872	49	6	in	in	ADP
fbem-6872	49	7	the	the	DET
fbem-6872	49	8	modern	modern	ADJ
fbem-6872	49	9	information	information	NOUN
fbem-6872	49	10	society	society	NOUN
fbem-6872	49	11	,	,	PUNCT
fbem-6872	49	12	many	many	ADJ
fbem-6872	49	13	audit	audit	NOUN
fbem-6872	49	14	and	and	CCONJ
fbem-6872	49	15	supervision	supervision	NOUN
fbem-6872	49	16	policies	policy	NOUN
fbem-6872	49	17	are	be	AUX
fbem-6872	49	18	mostly	mostly	ADV
fbem-6872	49	19	on	on	ADP
fbem-6872	49	20	the	the	DET
fbem-6872	49	21	agenda	agenda	NOUN
fbem-6872	49	22	of	of	ADP
fbem-6872	49	23	the	the	DET
fbem-6872	49	24	media	medium	NOUN
fbem-6872	49	25	,	,	PUNCT
fbem-6872	49	26	especially	especially	ADV
fbem-6872	49	27	for	for	ADP
fbem-6872	49	28	listed	list	VERB
fbem-6872	49	29	companies	company	NOUN
fbem-6872	49	30	with	with	ADP
fbem-6872	49	31	auditor	auditor	NOUN
fbem-6872	49	32	changes	change	NOUN
fbem-6872	49	33	,	,	PUNCT
fbem-6872	49	34	which	which	PRON
fbem-6872	49	35	have	have	VERB
fbem-6872	49	36	the	the	DET
fbem-6872	49	37	policy	policy	NOUN
fbem-6872	49	38	effect	effect	NOUN
fbem-6872	49	39	of	of	ADP
fbem-6872	49	40	transmitting	transmit	VERB
fbem-6872	49	41	supervision	supervision	NOUN
fbem-6872	49	42	and	and	CCONJ
fbem-6872	49	43	improving	improve	VERB
fbem-6872	49	44	the	the	DET
fbem-6872	49	45	independence	independence	NOUN
fbem-6872	49	46	of	of	ADP
fbem-6872	49	47	successor	successor	NOUN
fbem-6872	49	48	auditors	auditor	NOUN
fbem-6872	49	49	.	.	PUNCT
fbem-6872	50	1	as	as	ADP
fbem-6872	50	2	the	the	DET
fbem-6872	50	3	industry	industry	NOUN
fbem-6872	50	4	most	most	ADV
fbem-6872	50	5	closely	closely	ADV
fbem-6872	50	6	related	relate	VERB
fbem-6872	50	7	to	to	ADP
fbem-6872	50	8	people	people	NOUN
fbem-6872	50	9	's	's	PART
fbem-6872	50	10	life	life	NOUN
fbem-6872	50	11	,	,	PUNCT
fbem-6872	50	12	the	the	DET
fbem-6872	50	13	media	medium	NOUN
fbem-6872	50	14	will	will	AUX
fbem-6872	50	15	allocate	allocate	VERB
fbem-6872	50	16	more	more	ADJ
fbem-6872	50	17	resources	resource	NOUN
fbem-6872	50	18	to	to	ADP
fbem-6872	50	19	the	the	DET
fbem-6872	50	20	report	report	NOUN
fbem-6872	50	21	of	of	ADP
fbem-6872	50	22	listed	list	VERB
fbem-6872	50	23	companies	company	NOUN
fbem-6872	50	24	in	in	ADP
fbem-6872	50	25	the	the	DET
fbem-6872	50	26	industry	industry	NOUN
fbem-6872	50	27	.	.	PUNCT
fbem-6872	51	1	the	the	DET
fbem-6872	51	2	negative	negative	ADJ
fbem-6872	51	3	reports	report	NOUN
fbem-6872	51	4	of	of	ADP
fbem-6872	51	5	the	the	DET
fbem-6872	51	6	media	medium	NOUN
fbem-6872	51	7	can	can	AUX
fbem-6872	51	8	not	not	PART
fbem-6872	51	9	only	only	ADV
fbem-6872	51	10	play	play	VERB
fbem-6872	51	11	a	a	DET
fbem-6872	51	12	supervisory	supervisory	ADJ
fbem-6872	51	13	role	role	NOUN
fbem-6872	51	14	on	on	ADP
fbem-6872	51	15	enterprises	enterprise	NOUN
fbem-6872	51	16	,	,	PUNCT
fbem-6872	51	17	but	but	CCONJ
fbem-6872	51	18	also	also	ADV
fbem-6872	51	19	have	have	VERB
fbem-6872	51	20	a	a	DET
fbem-6872	51	21	direct	direct	ADJ
fbem-6872	51	22	or	or	CCONJ
fbem-6872	51	23	indirect	indirect	ADJ
fbem-6872	51	24	impact	impact	NOUN
fbem-6872	51	25	on	on	ADP
fbem-6872	51	26	the	the	DET
fbem-6872	51	27	audit	audit	NOUN
fbem-6872	51	28	fees	fee	NOUN
fbem-6872	51	29	of	of	ADP
fbem-6872	51	30	accounting	accounting	NOUN
fbem-6872	51	31	firms	firm	NOUN
fbem-6872	51	32	.	.	PUNCT
fbem-6872	52	1	at	at	ADP
fbem-6872	52	2	the	the	DET
fbem-6872	52	3	same	same	ADJ
fbem-6872	52	4	time	time	NOUN
fbem-6872	52	5	,	,	PUNCT
fbem-6872	52	6	the	the	DET
fbem-6872	52	7	media	medium	NOUN
fbem-6872	52	8	can	can	AUX
fbem-6872	52	9	form	form	VERB
fbem-6872	52	10	or	or	CCONJ
fbem-6872	52	11	affect	affect	VERB
fbem-6872	52	12	the	the	DET
fbem-6872	52	13	external	external	ADJ
fbem-6872	52	14	information	information	NOUN
fbem-6872	52	15	environment	environment	NOUN
fbem-6872	52	16	of	of	ADP
fbem-6872	52	17	enterprises	enterprise	NOUN
fbem-6872	52	18	based	base	VERB
fbem-6872	52	19	on	on	ADP
fbem-6872	52	20	the	the	DET
fbem-6872	52	21	information	information	NOUN
fbem-6872	52	22	transmission	transmission	NOUN
fbem-6872	52	23	mechanism	mechanism	NOUN
fbem-6872	52	24	and	and	CCONJ
fbem-6872	52	25	reputation	reputation	NOUN
fbem-6872	52	26	mechanism	mechanism	NOUN
fbem-6872	52	27	.	.	PUNCT
fbem-6872	53	1	the	the	DET
fbem-6872	53	2	more	more	ADJ
fbem-6872	53	3	enterprises	enterprise	NOUN
fbem-6872	53	4	that	that	PRON
fbem-6872	53	5	are	be	AUX
fbem-6872	53	6	negatively	negatively	ADV
fbem-6872	53	7	reported	report	VERB
fbem-6872	53	8	by	by	ADP
fbem-6872	53	9	the	the	DET
fbem-6872	53	10	media	medium	NOUN
fbem-6872	53	11	will	will	AUX
fbem-6872	53	12	attract	attract	VERB
fbem-6872	53	13	more	more	ADJ
fbem-6872	53	14	attention	attention	NOUN
fbem-6872	53	15	from	from	ADP
fbem-6872	53	16	the	the	DET
fbem-6872	53	17	external	external	ADJ
fbem-6872	53	18	interest	interest	NOUN
fbem-6872	53	19	groups	group	NOUN
fbem-6872	53	20	(	(	PUNCT
fbem-6872	53	21	consumers	consumer	NOUN
fbem-6872	53	22	,	,	PUNCT
fbem-6872	53	23	investors	investor	NOUN
fbem-6872	53	24	,	,	PUNCT
fbem-6872	53	25	regulators	regulator	NOUN
fbem-6872	53	26	,	,	PUNCT
fbem-6872	53	27	etc	etc	X
fbem-6872	53	28	.	.	X
fbem-6872	53	29	)	)	PUNCT
fbem-6872	53	30	,	,	PUNCT
fbem-6872	53	31	which	which	PRON
fbem-6872	53	32	means	mean	VERB
fbem-6872	53	33	that	that	SCONJ
fbem-6872	53	34	the	the	DET
fbem-6872	53	35	audit	audit	NOUN
fbem-6872	53	36	results	result	NOUN
fbem-6872	53	37	of	of	ADP
fbem-6872	53	38	the	the	DET
fbem-6872	53	39	certified	certify	VERB
fbem-6872	53	40	public	public	ADJ
fbem-6872	53	41	accountants	accountant	NOUN
fbem-6872	53	42	will	will	AUX
fbem-6872	53	43	receive	receive	VERB
fbem-6872	53	44	more	more	ADJ
fbem-6872	53	45	attention	attention	NOUN
fbem-6872	53	46	from	from	ADP
fbem-6872	53	47	the	the	DET
fbem-6872	53	48	regulatory	regulatory	ADJ
fbem-6872	53	49	authorities	authority	NOUN
fbem-6872	53	50	than	than	ADP
fbem-6872	53	51	those	those	PRON
fbem-6872	53	52	of	of	ADP
fbem-6872	53	53	other	other	ADJ
fbem-6872	53	54	enterprises	enterprise	NOUN
fbem-6872	53	55	,	,	PUNCT
fbem-6872	53	56	this	this	PRON
fbem-6872	53	57	increases	increase	VERB
fbem-6872	53	58	the	the	DET
fbem-6872	53	59	likelihood	likelihood	NOUN
fbem-6872	53	60	of	of	ADP
fbem-6872	53	61	economic	economic	ADJ
fbem-6872	53	62	consequences	consequence	NOUN
fbem-6872	53	63	or	or	CCONJ
fbem-6872	53	64	legal	legal	ADJ
fbem-6872	53	65	penalties	penalty	NOUN
fbem-6872	53	66	that	that	PRON
fbem-6872	53	67	firms	firm	NOUN
fbem-6872	53	68	will	will	AUX
fbem-6872	53	69	bear	bear	VERB
fbem-6872	53	70	after	after	ADP
fbem-6872	53	71	issuing	issue	VERB
fbem-6872	53	72	inappropriate	inappropriate	ADJ
fbem-6872	53	73	audit	audit	NOUN
fbem-6872	53	74	opinions	opinion	NOUN
fbem-6872	53	75	,	,	PUNCT
fbem-6872	53	76	which	which	PRON
fbem-6872	53	77	increases	increase	VERB
fbem-6872	53	78	the	the	DET
fbem-6872	53	79	audit	audit	NOUN
fbem-6872	53	80	risk	risk	NOUN
fbem-6872	53	81	of	of	ADP
fbem-6872	53	82	accounting	accounting	NOUN
fbem-6872	53	83	firms	firm	NOUN
fbem-6872	53	84	,	,	PUNCT
fbem-6872	53	85	which	which	PRON
fbem-6872	53	86	indirectly	indirectly	ADV
fbem-6872	53	87	makes	make	VERB
fbem-6872	53	88	certified	certified	ADJ
fbem-6872	53	89	public	public	ADJ
fbem-6872	53	90	accountants	accountant	NOUN
fbem-6872	53	91	require	require	VERB
fbem-6872	53	92	higher	high	ADJ
fbem-6872	53	93	fees	fee	NOUN
fbem-6872	53	94	as	as	ADP
fbem-6872	53	95	compensation	compensation	NOUN
fbem-6872	53	96	for	for	ADP
fbem-6872	53	97	risk	risk	NOUN
fbem-6872	53	98	premiums	premium	NOUN
fbem-6872	53	99	.	.	PUNCT
fbem-6872	54	1	based	base	VERB
fbem-6872	54	2	on	on	ADP
fbem-6872	54	3	the	the	DET
fbem-6872	54	4	above	above	ADJ
fbem-6872	54	5	analysis	analysis	NOUN
fbem-6872	54	6	,	,	PUNCT
fbem-6872	54	7	both	both	CCONJ
fbem-6872	54	8	the	the	DET
fbem-6872	54	9	explanatory	explanatory	ADJ
fbem-6872	54	10	variables	variable	NOUN
fbem-6872	54	11	and	and	CCONJ
fbem-6872	54	12	the	the	DET
fbem-6872	54	13	control	control	NOUN
fbem-6872	54	14	variables	variable	NOUN
fbem-6872	54	15	are	be	AUX
fbem-6872	54	16	related	relate	VERB
fbem-6872	54	17	to	to	ADP
fbem-6872	54	18	the	the	DET
fbem-6872	54	19	absolute	absolute	ADJ
fbem-6872	54	20	value	value	NOUN
fbem-6872	54	21	of	of	ADP
fbem-6872	54	22	the	the	DET
fbem-6872	54	23	manipulative	manipulative	ADJ
fbem-6872	54	24	accruals	accrual	NOUN
fbem-6872	54	25	,	,	PUNCT
fbem-6872	54	26	and	and	CCONJ
fbem-6872	54	27	there	there	PRON
fbem-6872	54	28	is	be	VERB
fbem-6872	54	29	basically	basically	ADV
fbem-6872	54	30	no	no	DET
fbem-6872	54	31	multicollinearity	multicollinearity	NOUN
fbem-6872	54	32	between	between	ADP
fbem-6872	54	33	their	their	PRON
fbem-6872	54	34	respective	respective	ADJ
fbem-6872	54	35	variables	variable	NOUN
fbem-6872	54	36	.	.	PUNCT
fbem-6872	55	1	on	on	ADP
fbem-6872	55	2	the	the	DET
fbem-6872	55	3	one	one	NUM
fbem-6872	55	4	hand	hand	NOUN
fbem-6872	55	5	,	,	PUNCT
fbem-6872	55	6	the	the	DET
fbem-6872	55	7	first	first	ADJ
fbem-6872	55	8	two	two	NUM
fbem-6872	55	9	assumptions	assumption	NOUN
fbem-6872	55	10	of	of	ADP
fbem-6872	55	11	this	this	DET
fbem-6872	55	12	paper	paper	NOUN
fbem-6872	55	13	are	be	AUX
fbem-6872	55	14	preliminarily	preliminarily	ADV
fbem-6872	55	15	verified	verify	VERB
fbem-6872	55	16	,	,	PUNCT
fbem-6872	55	17	and	and	CCONJ
fbem-6872	55	18	on	on	ADP
fbem-6872	55	19	the	the	DET
fbem-6872	55	20	other	other	ADJ
fbem-6872	55	21	hand	hand	NOUN
fbem-6872	55	22	,	,	PUNCT
fbem-6872	55	23	it	it	PRON
fbem-6872	55	24	also	also	ADV
fbem-6872	55	25	shows	show	VERB
fbem-6872	55	26	that	that	SCONJ
fbem-6872	55	27	these	these	DET
fbem-6872	55	28	control	control	NOUN
fbem-6872	55	29	variables	variable	NOUN
fbem-6872	55	30	selected	select	VERB
fbem-6872	55	31	in	in	ADP
fbem-6872	55	32	this	this	DET
fbem-6872	55	33	paper	paper	NOUN
fbem-6872	55	34	are	be	AUX
fbem-6872	55	35	relatively	relatively	ADV
fbem-6872	55	36	appropriate	appropriate	ADJ
fbem-6872	55	37	.	.	PUNCT
fbem-6872	56	1	this	this	DET
fbem-6872	56	2	part	part	NOUN
fbem-6872	56	3	is	be	AUX
fbem-6872	56	4	to	to	PART
fbem-6872	56	5	simply	simply	ADV
fbem-6872	56	6	and	and	CCONJ
fbem-6872	56	7	roughly	roughly	ADV
fbem-6872	56	8	understand	understand	VERB
fbem-6872	56	9	the	the	DET
fbem-6872	56	10	correlation	correlation	NOUN
fbem-6872	56	11	between	between	ADP
fbem-6872	56	12	the	the	DET
fbem-6872	56	13	two	two	NUM
fbem-6872	56	14	variables	variable	NOUN
fbem-6872	56	15	without	without	ADP
fbem-6872	56	16	considering	consider	VERB
fbem-6872	56	17	the	the	DET
fbem-6872	56	18	control	control	NOUN
fbem-6872	56	19	variables	variable	NOUN
fbem-6872	56	20	,	,	PUNCT
fbem-6872	56	21	so	so	SCONJ
fbem-6872	56	22	as	as	SCONJ
fbem-6872	56	23	to	to	PART
fbem-6872	56	24	preliminarily	preliminarily	ADV
fbem-6872	56	25	test	test	VERB
fbem-6872	56	26	whether	whether	SCONJ
fbem-6872	56	27	there	there	PRON
fbem-6872	56	28	is	be	VERB
fbem-6872	56	29	no	no	DET
fbem-6872	56	30	multicollinearity	multicollinearity	NOUN
fbem-6872	56	31	in	in	ADP
fbem-6872	56	32	the	the	DET
fbem-6872	56	33	regression	regression	NOUN
fbem-6872	56	34	model	model	NOUN
fbem-6872	56	35	.	.	PUNCT
fbem-6872	57	1	80	80	NUM
fbem-6872	57	2	3	3	NUM
fbem-6872	57	3	.	.	PUNCT
fbem-6872	57	4	research	research	NOUN
fbem-6872	57	5	on	on	ADP
fbem-6872	57	6	the	the	DET
fbem-6872	57	7	influence	influence	NOUN
fbem-6872	57	8	mechanism	mechanism	NOUN
fbem-6872	57	9	of	of	ADP
fbem-6872	57	10	media	medium	NOUN
fbem-6872	57	11	supervision	supervision	NOUN
fbem-6872	57	12	on	on	ADP
fbem-6872	57	13	audit	audit	NOUN
fbem-6872	57	14	costs	cost	NOUN
fbem-6872	57	15	3.1	3.1	NUM
fbem-6872	57	16	.	.	PUNCT
fbem-6872	58	1	regression	regression	VERB
fbem-6872	58	2	analysis	analysis	NOUN
fbem-6872	58	3	of	of	ADP
fbem-6872	58	4	the	the	DET
fbem-6872	58	5	impact	impact	NOUN
fbem-6872	58	6	of	of	ADP
fbem-6872	58	7	auditor	auditor	NOUN
fbem-6872	58	8	change	change	NOUN
fbem-6872	58	9	on	on	ADP
fbem-6872	58	10	audit	audit	NOUN
fbem-6872	58	11	quality	quality	NOUN
fbem-6872	58	12	under	under	ADP
fbem-6872	58	13	media	medium	NOUN
fbem-6872	58	14	supervision	supervision	NOUN
fbem-6872	58	15	in	in	ADP
fbem-6872	58	16	recent	recent	ADJ
fbem-6872	58	17	years	year	NOUN
fbem-6872	58	18	,	,	PUNCT
fbem-6872	58	19	with	with	ADP
fbem-6872	58	20	the	the	DET
fbem-6872	58	21	popularity	popularity	NOUN
fbem-6872	58	22	of	of	ADP
fbem-6872	58	23	internet	internet	NOUN
fbem-6872	58	24	media	medium	NOUN
fbem-6872	58	25	,	,	PUNCT
fbem-6872	58	26	there	there	PRON
fbem-6872	58	27	are	be	VERB
fbem-6872	58	28	more	more	ADV
fbem-6872	58	29	and	and	CCONJ
fbem-6872	58	30	more	more	ADJ
fbem-6872	58	31	internet	internet	NOUN
fbem-6872	58	32	media	medium	NOUN
fbem-6872	58	33	,	,	PUNCT
fbem-6872	58	34	and	and	CCONJ
fbem-6872	58	35	the	the	DET
fbem-6872	58	36	information	information	NOUN
fbem-6872	58	37	transmitted	transmit	VERB
fbem-6872	58	38	by	by	ADP
fbem-6872	58	39	the	the	DET
fbem-6872	58	40	media	medium	NOUN
fbem-6872	58	41	has	have	AUX
fbem-6872	58	42	become	become	VERB
fbem-6872	58	43	the	the	DET
fbem-6872	58	44	main	main	ADJ
fbem-6872	58	45	way	way	NOUN
fbem-6872	58	46	for	for	SCONJ
fbem-6872	58	47	modern	modern	ADJ
fbem-6872	58	48	people	people	NOUN
fbem-6872	58	49	to	to	PART
fbem-6872	58	50	obtain	obtain	VERB
fbem-6872	58	51	external	external	ADJ
fbem-6872	58	52	information	information	NOUN
fbem-6872	58	53	.	.	PUNCT
fbem-6872	59	1	according	accord	VERB
fbem-6872	59	2	to	to	ADP
fbem-6872	59	3	the	the	DET
fbem-6872	59	4	announcement	announcement	NOUN
fbem-6872	59	5	issued	issue	VERB
fbem-6872	59	6	by	by	ADP
fbem-6872	59	7	china	china	PROPN
fbem-6872	59	8	press	press	PROPN
fbem-6872	59	9	and	and	CCONJ
fbem-6872	59	10	publication	publication	NOUN
fbem-6872	59	11	research	research	PROPN
fbem-6872	59	12	institute	institute	PROPN
fbem-6872	59	13	,	,	PUNCT
fbem-6872	59	14	the	the	DET
fbem-6872	59	15	comprehensive	comprehensive	ADJ
fbem-6872	59	16	reading	reading	NOUN
fbem-6872	59	17	rate	rate	NOUN
fbem-6872	59	18	of	of	ADP
fbem-6872	59	19	the	the	DET
fbem-6872	59	20	national	national	ADJ
fbem-6872	59	21	media	medium	NOUN
fbem-6872	59	22	kept	keep	VERB
fbem-6872	59	23	increasing	increase	VERB
fbem-6872	59	24	,	,	PUNCT
fbem-6872	59	25	from	from	ADP
fbem-6872	59	26	76.3	76.3	NUM
fbem-6872	59	27	%	%	NOUN
fbem-6872	59	28	in	in	ADP
fbem-6872	59	29	2012	2012	NUM
fbem-6872	59	30	to	to	ADP
fbem-6872	59	31	79.9	79.9	NUM
fbem-6872	59	32	%	%	NOUN
fbem-6872	59	33	in	in	ADP
fbem-6872	59	34	2016	2016	NUM
fbem-6872	59	35	,	,	PUNCT
fbem-6872	59	36	and	and	CCONJ
fbem-6872	59	37	the	the	DET
fbem-6872	59	38	contact	contact	NOUN
fbem-6872	59	39	rate	rate	NOUN
fbem-6872	59	40	of	of	ADP
fbem-6872	59	41	digital	digital	ADJ
fbem-6872	59	42	reading	reading	NOUN
fbem-6872	59	43	and	and	CCONJ
fbem-6872	59	44	the	the	DET
fbem-6872	59	45	reading	reading	NOUN
fbem-6872	59	46	rate	rate	NOUN
fbem-6872	59	47	of	of	ADP
fbem-6872	59	48	paper	paper	NOUN
fbem-6872	59	49	books	book	NOUN
fbem-6872	59	50	increased	increase	VERB
fbem-6872	59	51	.	.	PUNCT
fbem-6872	60	1	by	by	ADP
fbem-6872	60	2	the	the	DET
fbem-6872	60	3	end	end	NOUN
fbem-6872	60	4	of	of	ADP
fbem-6872	60	5	2016	2016	NUM
fbem-6872	60	6	,	,	PUNCT
fbem-6872	60	7	there	there	PRON
fbem-6872	60	8	were	be	VERB
fbem-6872	60	9	more	more	ADJ
fbem-6872	60	10	than	than	ADP
fbem-6872	60	11	600,000	600,000	NUM
fbem-6872	60	12	websites	website	NOUN
fbem-6872	60	13	registered	register	VERB
fbem-6872	60	14	in	in	ADP
fbem-6872	60	15	china	china	PROPN
fbem-6872	60	16	,	,	PUNCT
fbem-6872	60	17	and	and	CCONJ
fbem-6872	60	18	the	the	DET
fbem-6872	60	19	terminal	terminal	ADJ
fbem-6872	60	20	equipment	equipment	NOUN
fbem-6872	60	21	of	of	ADP
fbem-6872	60	22	new	new	ADJ
fbem-6872	60	23	network	network	NOUN
fbem-6872	60	24	media	medium	NOUN
fbem-6872	60	25	had	have	AUX
fbem-6872	60	26	become	become	VERB
fbem-6872	60	27	quite	quite	ADV
fbem-6872	60	28	popular	popular	ADJ
fbem-6872	60	29	.	.	PUNCT
fbem-6872	61	1	the	the	DET
fbem-6872	61	2	market	market	NOUN
fbem-6872	61	3	scale	scale	NOUN
fbem-6872	61	4	of	of	ADP
fbem-6872	61	5	communication	communication	NOUN
fbem-6872	61	6	connection	connection	NOUN
fbem-6872	61	7	equipment	equipment	NOUN
fbem-6872	61	8	increased	increase	VERB
fbem-6872	61	9	from	from	ADP
fbem-6872	61	10	17.66	17.66	NUM
fbem-6872	61	11	billion	billion	NUM
fbem-6872	61	12	yuan	yuan	NOUN
fbem-6872	61	13	in	in	ADP
fbem-6872	61	14	2012	2012	NUM
fbem-6872	61	15	to	to	ADP
fbem-6872	61	16	23.49	23.49	NUM
fbem-6872	61	17	billion	billion	NUM
fbem-6872	61	18	yuan	yuan	NOUN
fbem-6872	61	19	in	in	ADP
fbem-6872	61	20	2016	2016	NUM
fbem-6872	61	21	.	.	PUNCT
fbem-6872	62	1	the	the	DET
fbem-6872	62	2	rapid	rapid	ADJ
fbem-6872	62	3	development	development	NOUN
fbem-6872	62	4	of	of	ADP
fbem-6872	62	5	the	the	DET
fbem-6872	62	6	internet	internet	NOUN
fbem-6872	62	7	has	have	AUX
fbem-6872	62	8	made	make	VERB
fbem-6872	62	9	financial	financial	ADJ
fbem-6872	62	10	media	medium	NOUN
fbem-6872	62	11	more	more	ADV
fbem-6872	62	12	mobile	mobile	ADJ
fbem-6872	62	13	,	,	PUNCT
fbem-6872	62	14	social	social	ADJ
fbem-6872	62	15	and	and	CCONJ
fbem-6872	62	16	serviceoriented	serviceoriente	VERB
fbem-6872	62	17	.	.	PUNCT
fbem-6872	63	1	the	the	DET
fbem-6872	63	2	development	development	NOUN
fbem-6872	63	3	of	of	ADP
fbem-6872	63	4	financial	financial	ADJ
fbem-6872	63	5	media	medium	NOUN
fbem-6872	63	6	has	have	AUX
fbem-6872	63	7	witnessed	witness	VERB
fbem-6872	63	8	the	the	DET
fbem-6872	63	9	gradual	gradual	ADJ
fbem-6872	63	10	improvement	improvement	NOUN
fbem-6872	63	11	of	of	ADP
fbem-6872	63	12	china	china	PROPN
fbem-6872	63	13	's	's	PART
fbem-6872	63	14	securities	security	NOUN
fbem-6872	63	15	market	market	NOUN
fbem-6872	63	16	and	and	CCONJ
fbem-6872	63	17	the	the	DET
fbem-6872	63	18	continuous	continuous	ADJ
fbem-6872	63	19	improvement	improvement	NOUN
fbem-6872	63	20	of	of	ADP
fbem-6872	63	21	external	external	ADJ
fbem-6872	63	22	supervision	supervision	NOUN
fbem-6872	63	23	means	mean	NOUN
fbem-6872	63	24	.	.	PUNCT
fbem-6872	64	1	quality	quality	NOUN
fbem-6872	64	2	audit	audit	NOUN
fbem-6872	64	3	service	service	NOUN
fbem-6872	64	4	can	can	AUX
fbem-6872	64	5	not	not	PART
fbem-6872	64	6	only	only	ADV
fbem-6872	64	7	supervise	supervise	VERB
fbem-6872	64	8	the	the	DET
fbem-6872	64	9	effective	effective	ADJ
fbem-6872	64	10	operation	operation	NOUN
fbem-6872	64	11	of	of	ADP
fbem-6872	64	12	social	social	ADJ
fbem-6872	64	13	economy	economy	NOUN
fbem-6872	64	14	,	,	PUNCT
fbem-6872	64	15	but	but	CCONJ
fbem-6872	64	16	also	also	ADV
fbem-6872	64	17	promote	promote	VERB
fbem-6872	64	18	the	the	DET
fbem-6872	64	19	stable	stable	ADJ
fbem-6872	64	20	and	and	CCONJ
fbem-6872	64	21	healthy	healthy	ADJ
fbem-6872	64	22	development	development	NOUN
fbem-6872	64	23	of	of	ADP
fbem-6872	64	24	economy	economy	NOUN
fbem-6872	64	25	.	.	PUNCT
fbem-6872	65	1	the	the	DET
fbem-6872	65	2	role	role	NOUN
fbem-6872	65	3	of	of	ADP
fbem-6872	65	4	audit	audit	NOUN
fbem-6872	65	5	is	be	AUX
fbem-6872	65	6	mainly	mainly	ADV
fbem-6872	65	7	reflected	reflect	VERB
fbem-6872	65	8	in	in	ADP
fbem-6872	65	9	the	the	DET
fbem-6872	65	10	audit	audit	NOUN
fbem-6872	65	11	of	of	ADP
fbem-6872	65	12	enterprises	enterprise	NOUN
fbem-6872	65	13	by	by	ADP
fbem-6872	65	14	certified	certify	VERB
fbem-6872	65	15	public	public	ADJ
fbem-6872	65	16	accountants	accountant	NOUN
fbem-6872	65	17	to	to	PART
fbem-6872	65	18	ensure	ensure	VERB
fbem-6872	65	19	the	the	DET
fbem-6872	65	20	authenticity	authenticity	NOUN
fbem-6872	65	21	and	and	CCONJ
fbem-6872	65	22	reliability	reliability	NOUN
fbem-6872	65	23	of	of	ADP
fbem-6872	65	24	the	the	DET
fbem-6872	65	25	financial	financial	ADJ
fbem-6872	65	26	information	information	NOUN
fbem-6872	65	27	of	of	ADP
fbem-6872	65	28	enterprises	enterprise	NOUN
fbem-6872	65	29	to	to	ADP
fbem-6872	65	30	a	a	DET
fbem-6872	65	31	certain	certain	ADJ
fbem-6872	65	32	extent	extent	NOUN
fbem-6872	65	33	,	,	PUNCT
fbem-6872	65	34	or	or	CCONJ
fbem-6872	65	35	to	to	PART
fbem-6872	65	36	remind	remind	VERB
fbem-6872	65	37	investors	investor	NOUN
fbem-6872	65	38	of	of	ADP
fbem-6872	65	39	possible	possible	ADJ
fbem-6872	65	40	risks	risk	NOUN
fbem-6872	65	41	,	,	PUNCT
fbem-6872	65	42	so	so	SCONJ
fbem-6872	65	43	that	that	SCONJ
fbem-6872	65	44	the	the	DET
fbem-6872	65	45	expected	expect	VERB
fbem-6872	65	46	users	user	NOUN
fbem-6872	65	47	of	of	ADP
fbem-6872	65	48	enterprise	enterprise	NOUN
fbem-6872	65	49	financial	financial	ADJ
fbem-6872	65	50	reports	report	NOUN
fbem-6872	65	51	can	can	AUX
fbem-6872	65	52	make	make	VERB
fbem-6872	65	53	more	more	ADV
fbem-6872	65	54	accurate	accurate	ADJ
fbem-6872	65	55	judgments	judgment	NOUN
fbem-6872	65	56	about	about	ADP
fbem-6872	65	57	the	the	DET
fbem-6872	65	58	possible	possible	ADJ
fbem-6872	65	59	risks	risk	NOUN
fbem-6872	65	60	of	of	ADP
fbem-6872	65	61	enterprises	enterprise	NOUN
fbem-6872	65	62	in	in	ADP
fbem-6872	65	63	the	the	DET
fbem-6872	65	64	future	future	NOUN
fbem-6872	65	65	,	,	PUNCT
fbem-6872	65	66	so	so	SCONJ
fbem-6872	65	67	as	as	SCONJ
fbem-6872	65	68	to	to	PART
fbem-6872	65	69	make	make	VERB
fbem-6872	65	70	investment	investment	NOUN
fbem-6872	65	71	and	and	CCONJ
fbem-6872	65	72	operation	operation	NOUN
fbem-6872	65	73	decisions	decision	NOUN
fbem-6872	65	74	beneficial	beneficial	ADJ
fbem-6872	65	75	to	to	ADP
fbem-6872	65	76	themselves	themselves	PRON
fbem-6872	65	77	,	,	PUNCT
fbem-6872	65	78	in	in	ADP
fbem-6872	65	79	order	order	NOUN
fbem-6872	65	80	to	to	PART
fbem-6872	65	81	protect	protect	VERB
fbem-6872	65	82	the	the	DET
fbem-6872	65	83	interests	interest	NOUN
fbem-6872	65	84	of	of	ADP
fbem-6872	65	85	the	the	DET
fbem-6872	65	86	stakeholders	stakeholder	NOUN
fbem-6872	65	87	of	of	ADP
fbem-6872	65	88	the	the	DET
fbem-6872	65	89	audited	audit	VERB
fbem-6872	65	90	entity	entity	NOUN
fbem-6872	65	91	,	,	PUNCT
fbem-6872	65	92	and	and	CCONJ
fbem-6872	65	93	the	the	DET
fbem-6872	65	94	cpa	cpa	NOUN
fbem-6872	65	95	's	's	PART
fbem-6872	65	96	liability	liability	NOUN
fbem-6872	65	97	for	for	ADP
fbem-6872	65	98	compensation	compensation	NOUN
fbem-6872	65	99	in	in	ADP
fbem-6872	65	100	case	case	NOUN
fbem-6872	65	101	of	of	ADP
fbem-6872	65	102	audit	audit	NOUN
fbem-6872	65	103	failure	failure	NOUN
fbem-6872	65	104	is	be	AUX
fbem-6872	65	105	also	also	ADV
fbem-6872	65	106	a	a	DET
fbem-6872	65	107	protection	protection	NOUN
fbem-6872	65	108	of	of	ADP
fbem-6872	65	109	shareholders	shareholder	NOUN
fbem-6872	65	110	'	'	PART
fbem-6872	65	111	rights	right	NOUN
fbem-6872	65	112	and	and	CCONJ
fbem-6872	65	113	interests	interest	NOUN
fbem-6872	65	114	.	.	PUNCT
fbem-6872	66	1	based	base	VERB
fbem-6872	66	2	on	on	ADP
fbem-6872	66	3	the	the	DET
fbem-6872	66	4	above	above	ADJ
fbem-6872	66	5	theory	theory	NOUN
fbem-6872	66	6	,	,	PUNCT
fbem-6872	66	7	this	this	DET
fbem-6872	66	8	paper	paper	NOUN
fbem-6872	66	9	believes	believe	VERB
fbem-6872	66	10	that	that	SCONJ
fbem-6872	66	11	the	the	DET
fbem-6872	66	12	impact	impact	NOUN
fbem-6872	66	13	path	path	NOUN
fbem-6872	66	14	of	of	ADP
fbem-6872	66	15	media	medium	NOUN
fbem-6872	66	16	supervision	supervision	NOUN
fbem-6872	66	17	on	on	ADP
fbem-6872	66	18	audit	audit	NOUN
fbem-6872	66	19	opinions	opinion	NOUN
fbem-6872	66	20	is	be	AUX
fbem-6872	66	21	shown	show	VERB
fbem-6872	66	22	in	in	ADP
fbem-6872	66	23	figure	figure	NOUN
fbem-6872	66	24	1	1	NUM
fbem-6872	66	25	.	.	PUNCT
fbem-6872	66	26	figure	figure	NOUN
fbem-6872	66	27	1	1	NUM
fbem-6872	66	28	.	.	PUNCT
fbem-6872	66	29	path	path	NOUN
fbem-6872	66	30	map	map	NOUN
fbem-6872	66	31	of	of	ADP
fbem-6872	66	32	the	the	DET
fbem-6872	66	33	impact	impact	NOUN
fbem-6872	66	34	of	of	ADP
fbem-6872	66	35	media	medium	NOUN
fbem-6872	66	36	supervision	supervision	NOUN
fbem-6872	66	37	on	on	ADP
fbem-6872	66	38	audit	audit	NOUN
fbem-6872	66	39	opinions	opinion	NOUN
fbem-6872	66	40	as	as	ADP
fbem-6872	66	41	a	a	DET
fbem-6872	66	42	corporate	corporate	ADJ
fbem-6872	66	43	governance	governance	NOUN
fbem-6872	66	44	mechanism	mechanism	NOUN
fbem-6872	66	45	,	,	PUNCT
fbem-6872	66	46	independent	independent	ADJ
fbem-6872	66	47	audit	audit	NOUN
fbem-6872	66	48	can	can	AUX
fbem-6872	66	49	reduce	reduce	VERB
fbem-6872	66	50	information	information	NOUN
fbem-6872	66	51	asymmetry	asymmetry	NOUN
fbem-6872	66	52	and	and	CCONJ
fbem-6872	66	53	transaction	transaction	NOUN
fbem-6872	66	54	costs	cost	NOUN
fbem-6872	66	55	by	by	ADP
fbem-6872	66	56	authenticating	authenticate	VERB
fbem-6872	66	57	accounting	accounting	NOUN
fbem-6872	66	58	information	information	NOUN
fbem-6872	66	59	and	and	CCONJ
fbem-6872	66	60	issuing	issue	VERB
fbem-6872	66	61	audit	audit	NOUN
fbem-6872	66	62	opinions	opinion	NOUN
fbem-6872	66	63	,	,	PUNCT
fbem-6872	66	64	which	which	PRON
fbem-6872	66	65	has	have	VERB
fbem-6872	66	66	a	a	DET
fbem-6872	66	67	positive	positive	ADJ
fbem-6872	66	68	impact	impact	NOUN
fbem-6872	66	69	on	on	ADP
fbem-6872	66	70	corporate	corporate	ADJ
fbem-6872	66	71	governance	governance	NOUN
fbem-6872	66	72	.	.	PUNCT
fbem-6872	67	1	because	because	SCONJ
fbem-6872	67	2	the	the	DET
fbem-6872	67	3	information	information	NOUN
fbem-6872	67	4	between	between	ADP
fbem-6872	67	5	investors	investor	NOUN
fbem-6872	67	6	,	,	PUNCT
fbem-6872	67	7	creditors	creditor	NOUN
fbem-6872	67	8	and	and	CCONJ
fbem-6872	67	9	managers	manager	NOUN
fbem-6872	67	10	of	of	ADP
fbem-6872	67	11	enterprises	enterprise	NOUN
fbem-6872	67	12	is	be	AUX
fbem-6872	67	13	not	not	PART
fbem-6872	67	14	equal	equal	ADJ
fbem-6872	67	15	,	,	PUNCT
fbem-6872	67	16	highquality	highquality	NOUN
fbem-6872	67	17	audit	audit	NOUN
fbem-6872	67	18	needs	need	NOUN
fbem-6872	67	19	have	have	AUX
fbem-6872	67	20	emerged	emerge	VERB
fbem-6872	67	21	for	for	ADP
fbem-6872	67	22	the	the	DET
fbem-6872	67	23	purposes	purpose	NOUN
fbem-6872	67	24	of	of	ADP
fbem-6872	67	25	reducing	reduce	VERB
fbem-6872	67	26	information	information	NOUN
fbem-6872	67	27	uncertainty	uncertainty	NOUN
fbem-6872	67	28	,	,	PUNCT
fbem-6872	67	29	reducing	reduce	VERB
fbem-6872	67	30	agency	agency	NOUN
fbem-6872	67	31	costs	cost	NOUN
fbem-6872	67	32	,	,	PUNCT
fbem-6872	67	33	standardizing	standardize	VERB
fbem-6872	67	34	managers	manager	NOUN
fbem-6872	67	35	'	'	PART
fbem-6872	67	36	behavior	behavior	NOUN
fbem-6872	67	37	and	and	CCONJ
fbem-6872	67	38	restraining	restrain	VERB
fbem-6872	67	39	earnings	earning	NOUN
fbem-6872	67	40	management	management	NOUN
fbem-6872	67	41	.	.	PUNCT
fbem-6872	68	1	therefore	therefore	ADV
fbem-6872	68	2	,	,	PUNCT
fbem-6872	68	3	from	from	ADP
fbem-6872	68	4	the	the	DET
fbem-6872	68	5	theoretical	theoretical	ADJ
fbem-6872	68	6	analysis	analysis	NOUN
fbem-6872	68	7	,	,	PUNCT
fbem-6872	68	8	there	there	PRON
fbem-6872	68	9	is	be	VERB
fbem-6872	68	10	a	a	DET
fbem-6872	68	11	positive	positive	ADJ
fbem-6872	68	12	correlation	correlation	NOUN
fbem-6872	68	13	between	between	ADP
fbem-6872	68	14	negative	negative	ADJ
fbem-6872	68	15	media	medium	NOUN
fbem-6872	68	16	reports	report	NOUN
fbem-6872	68	17	and	and	CCONJ
fbem-6872	68	18	non	non	ADJ
fbem-6872	68	19	-	-	ADJ
fbem-6872	68	20	standard	standard	ADJ
fbem-6872	68	21	audit	audit	NOUN
fbem-6872	68	22	opinions	opinion	NOUN
fbem-6872	68	23	issued	issue	VERB
fbem-6872	68	24	by	by	ADP
fbem-6872	68	25	auditors	auditor	NOUN
fbem-6872	68	26	,	,	PUNCT
fbem-6872	68	27	that	that	ADV
fbem-6872	68	28	is	is	ADV
fbem-6872	68	29	,	,	PUNCT
fbem-6872	68	30	the	the	DET
fbem-6872	68	31	more	more	ADV
fbem-6872	68	32	negative	negative	ADJ
fbem-6872	68	33	media	medium	NOUN
fbem-6872	68	34	reports	report	NOUN
fbem-6872	68	35	,	,	PUNCT
fbem-6872	68	36	the	the	DET
fbem-6872	68	37	more	more	ADV
fbem-6872	68	38	likely	likely	ADJ
fbem-6872	68	39	auditors	auditor	NOUN
fbem-6872	68	40	are	be	AUX
fbem-6872	68	41	to	to	PART
fbem-6872	68	42	issue	issue	VERB
fbem-6872	68	43	nonstandard	nonstandard	ADJ
fbem-6872	68	44	audit	audit	NOUN
fbem-6872	68	45	opinions	opinion	NOUN
fbem-6872	68	46	.	.	PUNCT
fbem-6872	69	1	3.2	3.2	NUM
fbem-6872	69	2	.	.	PUNCT
fbem-6872	70	1	descriptive	descriptive	ADJ
fbem-6872	70	2	statistics	statistic	NOUN
fbem-6872	70	3	and	and	CCONJ
fbem-6872	70	4	correlation	correlation	NOUN
fbem-6872	70	5	analysis	analysis	NOUN
fbem-6872	70	6	on	on	ADP
fbem-6872	70	7	the	the	DET
fbem-6872	70	8	one	one	NUM
fbem-6872	70	9	hand	hand	NOUN
fbem-6872	70	10	,	,	PUNCT
fbem-6872	70	11	the	the	DET
fbem-6872	70	12	negative	negative	ADJ
fbem-6872	70	13	reports	report	NOUN
fbem-6872	70	14	of	of	ADP
fbem-6872	70	15	the	the	DET
fbem-6872	70	16	media	medium	NOUN
fbem-6872	70	17	provide	provide	VERB
fbem-6872	70	18	more	more	ADV
fbem-6872	70	19	comprehensive	comprehensive	ADJ
fbem-6872	70	20	information	information	NOUN
fbem-6872	70	21	about	about	ADP
fbem-6872	70	22	the	the	DET
fbem-6872	70	23	audited	audit	VERB
fbem-6872	70	24	company	company	NOUN
fbem-6872	70	25	,	,	PUNCT
fbem-6872	70	26	thus	thus	ADV
fbem-6872	70	27	exposing	expose	VERB
fbem-6872	70	28	the	the	DET
fbem-6872	70	29	possible	possible	ADJ
fbem-6872	70	30	problems	problem	NOUN
fbem-6872	70	31	of	of	ADP
fbem-6872	70	32	the	the	DET
fbem-6872	70	33	audited	audit	VERB
fbem-6872	70	34	company	company	NOUN
fbem-6872	70	35	,	,	PUNCT
fbem-6872	70	36	making	make	VERB
fbem-6872	70	37	the	the	DET
fbem-6872	70	38	firm	firm	NOUN
fbem-6872	70	39	need	need	VERB
fbem-6872	70	40	to	to	PART
fbem-6872	70	41	invest	invest	VERB
fbem-6872	70	42	more	more	ADJ
fbem-6872	70	43	resources	resource	NOUN
fbem-6872	70	44	in	in	ADP
fbem-6872	70	45	order	order	NOUN
fbem-6872	70	46	to	to	PART
fbem-6872	70	47	perform	perform	VERB
fbem-6872	70	48	its	its	PRON
fbem-6872	70	49	audit	audit	NOUN
fbem-6872	70	50	duties	duty	NOUN
fbem-6872	70	51	more	more	ADV
fbem-6872	70	52	effectively	effectively	ADV
fbem-6872	70	53	,	,	PUNCT
fbem-6872	70	54	resulting	result	VERB
fbem-6872	70	55	in	in	ADP
fbem-6872	70	56	higher	high	ADJ
fbem-6872	70	57	audit	audit	NOUN
fbem-6872	70	58	costs	cost	NOUN
fbem-6872	70	59	;	;	PUNCT
fbem-6872	70	60	on	on	ADP
fbem-6872	70	61	the	the	DET
fbem-6872	70	62	other	other	ADJ
fbem-6872	70	63	hand	hand	NOUN
fbem-6872	70	64	,	,	PUNCT
fbem-6872	70	65	the	the	DET
fbem-6872	70	66	negative	negative	ADJ
fbem-6872	70	67	reports	report	NOUN
fbem-6872	70	68	of	of	ADP
fbem-6872	70	69	the	the	DET
fbem-6872	70	70	81	81	NUM
fbem-6872	70	71	media	medium	NOUN
fbem-6872	70	72	will	will	AUX
fbem-6872	70	73	attract	attract	VERB
fbem-6872	70	74	public	public	ADJ
fbem-6872	70	75	attention	attention	NOUN
fbem-6872	70	76	,	,	PUNCT
fbem-6872	70	77	make	make	VERB
fbem-6872	70	78	the	the	DET
fbem-6872	70	79	firm	firm	ADJ
fbem-6872	70	80	face	face	VERB
fbem-6872	70	81	greater	great	ADJ
fbem-6872	70	82	risks	risk	NOUN
fbem-6872	70	83	,	,	PUNCT
fbem-6872	70	84	and	and	CCONJ
fbem-6872	70	85	require	require	VERB
fbem-6872	70	86	higher	high	ADJ
fbem-6872	70	87	risk	risk	NOUN
fbem-6872	70	88	premiums	premium	NOUN
fbem-6872	70	89	.	.	PUNCT
fbem-6872	71	1	this	this	PRON
fbem-6872	71	2	may	may	AUX
fbem-6872	71	3	be	be	AUX
fbem-6872	71	4	because	because	SCONJ
fbem-6872	71	5	non	non	ADJ
fbem-6872	71	6	-	-	ADJ
fbem-6872	71	7	standard	standard	ADJ
fbem-6872	71	8	audit	audit	NOUN
fbem-6872	71	9	opinions	opinion	NOUN
fbem-6872	71	10	convey	convey	VERB
fbem-6872	71	11	information	information	NOUN
fbem-6872	71	12	about	about	ADP
fbem-6872	71	13	the	the	DET
fbem-6872	71	14	higher	high	ADJ
fbem-6872	71	15	risk	risk	NOUN
fbem-6872	71	16	of	of	ADP
fbem-6872	71	17	the	the	DET
fbem-6872	71	18	financial	financial	ADJ
fbem-6872	71	19	report	report	NOUN
fbem-6872	71	20	of	of	ADP
fbem-6872	71	21	the	the	DET
fbem-6872	71	22	audited	audited	ADJ
fbem-6872	71	23	company	company	NOUN
fbem-6872	71	24	,	,	PUNCT
fbem-6872	71	25	which	which	PRON
fbem-6872	71	26	increases	increase	VERB
fbem-6872	71	27	the	the	DET
fbem-6872	71	28	risk	risk	NOUN
fbem-6872	71	29	premium	premium	NOUN
fbem-6872	71	30	and	and	CCONJ
fbem-6872	71	31	thus	thus	ADV
fbem-6872	71	32	increases	increase	VERB
fbem-6872	71	33	the	the	DET
fbem-6872	71	34	audit	audit	NOUN
fbem-6872	71	35	costs	cost	NOUN
fbem-6872	71	36	.	.	PUNCT
fbem-6872	72	1	the	the	DET
fbem-6872	72	2	risk	risk	NOUN
fbem-6872	72	3	information	information	NOUN
fbem-6872	72	4	conveyed	convey	VERB
fbem-6872	72	5	by	by	ADP
fbem-6872	72	6	the	the	DET
fbem-6872	72	7	type	type	NOUN
fbem-6872	72	8	of	of	ADP
fbem-6872	72	9	audit	audit	NOUN
fbem-6872	72	10	opinions	opinion	NOUN
fbem-6872	72	11	in	in	ADP
fbem-6872	72	12	the	the	DET
fbem-6872	72	13	previous	previous	ADJ
fbem-6872	72	14	period	period	NOUN
fbem-6872	72	15	has	have	AUX
fbem-6872	72	16	been	be	AUX
fbem-6872	72	17	directly	directly	ADV
fbem-6872	72	18	and	and	CCONJ
fbem-6872	72	19	fully	fully	ADV
fbem-6872	72	20	reflected	reflect	VERB
fbem-6872	72	21	in	in	ADP
fbem-6872	72	22	the	the	DET
fbem-6872	72	23	audit	audit	NOUN
fbem-6872	72	24	costs	cost	NOUN
fbem-6872	72	25	,	,	PUNCT
fbem-6872	72	26	so	so	SCONJ
fbem-6872	72	27	it	it	PRON
fbem-6872	72	28	will	will	AUX
fbem-6872	72	29	no	no	ADV
fbem-6872	72	30	longer	long	ADV
fbem-6872	72	31	affect	affect	VERB
fbem-6872	72	32	the	the	DET
fbem-6872	72	33	effect	effect	NOUN
fbem-6872	72	34	of	of	ADP
fbem-6872	72	35	negative	negative	ADJ
fbem-6872	72	36	media	medium	NOUN
fbem-6872	72	37	reports	report	NOUN
fbem-6872	72	38	on	on	ADP
fbem-6872	72	39	the	the	DET
fbem-6872	72	40	audit	audit	NOUN
fbem-6872	72	41	costs	cost	NOUN
fbem-6872	72	42	.	.	PUNCT
fbem-6872	73	1	in	in	ADP
fbem-6872	73	2	the	the	DET
fbem-6872	73	3	process	process	NOUN
fbem-6872	73	4	of	of	ADP
fbem-6872	73	5	data	datum	NOUN
fbem-6872	73	6	collection	collection	NOUN
fbem-6872	73	7	,	,	PUNCT
fbem-6872	73	8	most	most	ADJ
fbem-6872	73	9	of	of	ADP
fbem-6872	73	10	the	the	DET
fbem-6872	73	11	negative	negative	ADJ
fbem-6872	73	12	media	medium	NOUN
fbem-6872	73	13	reports	report	NOUN
fbem-6872	73	14	in	in	ADP
fbem-6872	73	15	the	the	DET
fbem-6872	73	16	industry	industry	NOUN
fbem-6872	73	17	are	be	AUX
fbem-6872	73	18	about	about	ADP
fbem-6872	73	19	the	the	DET
fbem-6872	73	20	profit	profit	NOUN
fbem-6872	73	21	decline	decline	NOUN
fbem-6872	73	22	,	,	PUNCT
fbem-6872	73	23	poor	poor	ADJ
fbem-6872	73	24	performance	performance	NOUN
fbem-6872	73	25	and	and	CCONJ
fbem-6872	73	26	even	even	ADV
fbem-6872	73	27	the	the	DET
fbem-6872	73	28	possibility	possibility	NOUN
fbem-6872	73	29	of	of	ADP
fbem-6872	73	30	huge	huge	ADJ
fbem-6872	73	31	losses	loss	NOUN
fbem-6872	73	32	of	of	ADP
fbem-6872	73	33	listed	list	VERB
fbem-6872	73	34	companies	company	NOUN
fbem-6872	73	35	,	,	PUNCT
fbem-6872	73	36	which	which	PRON
fbem-6872	73	37	is	be	AUX
fbem-6872	73	38	different	different	ADJ
fbem-6872	73	39	from	from	ADP
fbem-6872	73	40	the	the	DET
fbem-6872	73	41	expected	expect	VERB
fbem-6872	73	42	earnings	earning	NOUN
fbem-6872	73	43	of	of	ADP
fbem-6872	73	44	listed	list	VERB
fbem-6872	73	45	companies	company	NOUN
fbem-6872	73	46	before	before	ADP
fbem-6872	73	47	the	the	DET
fbem-6872	73	48	release	release	NOUN
fbem-6872	73	49	of	of	ADP
fbem-6872	73	50	the	the	DET
fbem-6872	73	51	annual	annual	ADJ
fbem-6872	73	52	report	report	NOUN
fbem-6872	73	53	.	.	PUNCT
fbem-6872	74	1	generally	generally	ADV
fbem-6872	74	2	,	,	PUNCT
fbem-6872	74	3	companies	company	NOUN
fbem-6872	74	4	that	that	PRON
fbem-6872	74	5	have	have	AUX
fbem-6872	74	6	been	be	AUX
fbem-6872	74	7	issued	issue	VERB
fbem-6872	74	8	with	with	ADP
fbem-6872	74	9	non	non	ADJ
fbem-6872	74	10	-	-	ADJ
fbem-6872	74	11	standard	standard	ADJ
fbem-6872	74	12	audit	audit	NOUN
fbem-6872	74	13	opinions	opinion	NOUN
fbem-6872	74	14	will	will	AUX
fbem-6872	74	15	make	make	VERB
fbem-6872	74	16	a	a	DET
fbem-6872	74	17	statement	statement	NOUN
fbem-6872	74	18	before	before	SCONJ
fbem-6872	74	19	the	the	DET
fbem-6872	74	20	annual	annual	ADJ
fbem-6872	74	21	report	report	NOUN
fbem-6872	74	22	is	be	AUX
fbem-6872	74	23	published	publish	VERB
fbem-6872	74	24	,	,	PUNCT
fbem-6872	74	25	that	that	ADV
fbem-6872	74	26	is	is	ADV
fbem-6872	74	27	,	,	PUNCT
fbem-6872	74	28	the	the	DET
fbem-6872	74	29	so	so	ADV
fbem-6872	74	30	-	-	PUNCT
fbem-6872	74	31	called	call	VERB
fbem-6872	74	32	"	"	PUNCT
fbem-6872	74	33	big	big	ADJ
fbem-6872	74	34	change	change	NOUN
fbem-6872	74	35	in	in	ADP
fbem-6872	74	36	performance	performance	NOUN
fbem-6872	74	37	"	"	PUNCT
fbem-6872	74	38	,	,	PUNCT
fbem-6872	74	39	which	which	PRON
fbem-6872	74	40	is	be	AUX
fbem-6872	74	41	significantly	significantly	ADV
fbem-6872	74	42	different	different	ADJ
fbem-6872	74	43	from	from	ADP
fbem-6872	74	44	the	the	DET
fbem-6872	74	45	expected	expect	VERB
fbem-6872	74	46	full	full	ADJ
fbem-6872	74	47	-	-	PUNCT
fbem-6872	74	48	year	year	NOUN
fbem-6872	74	49	profit	profit	NOUN
fbem-6872	74	50	of	of	ADP
fbem-6872	74	51	the	the	DET
fbem-6872	74	52	previous	previous	ADJ
fbem-6872	74	53	quarter	quarter	NOUN
fbem-6872	74	54	.	.	PUNCT
fbem-6872	75	1	therefore	therefore	ADV
fbem-6872	75	2	,	,	PUNCT
fbem-6872	75	3	these	these	DET
fbem-6872	75	4	negative	negative	ADJ
fbem-6872	75	5	media	medium	NOUN
fbem-6872	75	6	reports	report	NOUN
fbem-6872	75	7	can	can	AUX
fbem-6872	75	8	sometimes	sometimes	ADV
fbem-6872	75	9	be	be	AUX
fbem-6872	75	10	said	say	VERB
fbem-6872	75	11	to	to	PART
fbem-6872	75	12	be	be	AUX
fbem-6872	75	13	an	an	DET
fbem-6872	75	14	early	early	ADJ
fbem-6872	75	15	warning	warning	NOUN
fbem-6872	75	16	to	to	ADP
fbem-6872	75	17	investors	investor	NOUN
fbem-6872	75	18	.	.	PUNCT
fbem-6872	76	1	therefore	therefore	ADV
fbem-6872	76	2	,	,	PUNCT
fbem-6872	76	3	both	both	CCONJ
fbem-6872	76	4	the	the	DET
fbem-6872	76	5	highly	highly	ADV
fbem-6872	76	6	centralized	centralized	ADJ
fbem-6872	76	7	and	and	CCONJ
fbem-6872	76	8	decentralized	decentralized	ADJ
fbem-6872	76	9	structure	structure	NOUN
fbem-6872	76	10	will	will	AUX
fbem-6872	76	11	have	have	VERB
fbem-6872	76	12	a	a	DET
fbem-6872	76	13	negative	negative	ADJ
fbem-6872	76	14	impact	impact	NOUN
fbem-6872	76	15	on	on	ADP
fbem-6872	76	16	the	the	DET
fbem-6872	76	17	audit	audit	NOUN
fbem-6872	76	18	quality	quality	NOUN
fbem-6872	76	19	.	.	PUNCT
fbem-6872	77	1	only	only	ADV
fbem-6872	77	2	when	when	SCONJ
fbem-6872	77	3	the	the	DET
fbem-6872	77	4	equity	equity	NOUN
fbem-6872	77	5	is	be	AUX
fbem-6872	77	6	moderately	moderately	ADV
fbem-6872	77	7	concentrated	concentrate	VERB
fbem-6872	77	8	,	,	PUNCT
fbem-6872	77	9	the	the	DET
fbem-6872	77	10	interests	interest	NOUN
fbem-6872	77	11	of	of	ADP
fbem-6872	77	12	all	all	DET
fbem-6872	77	13	parties	party	NOUN
fbem-6872	77	14	will	will	AUX
fbem-6872	77	15	be	be	AUX
fbem-6872	77	16	restrained	restrain	VERB
fbem-6872	77	17	,	,	PUNCT
fbem-6872	77	18	and	and	CCONJ
fbem-6872	77	19	shareholders	shareholder	NOUN
fbem-6872	77	20	can	can	AUX
fbem-6872	77	21	actively	actively	ADV
fbem-6872	77	22	exercise	exercise	VERB
fbem-6872	77	23	their	their	PRON
fbem-6872	77	24	supervisory	supervisory	ADJ
fbem-6872	77	25	functions	function	NOUN
fbem-6872	77	26	to	to	ADP
fbem-6872	77	27	the	the	DET
fbem-6872	77	28	management	management	NOUN
fbem-6872	77	29	and	and	CCONJ
fbem-6872	77	30	maintain	maintain	VERB
fbem-6872	77	31	the	the	DET
fbem-6872	77	32	quality	quality	NOUN
fbem-6872	77	33	of	of	ADP
fbem-6872	77	34	accounting	accounting	NOUN
fbem-6872	77	35	information	information	NOUN
fbem-6872	77	36	and	and	CCONJ
fbem-6872	77	37	audit	audit	NOUN
fbem-6872	77	38	services	service	NOUN
fbem-6872	77	39	.	.	PUNCT
fbem-6872	78	1	as	as	SCONJ
fbem-6872	78	2	shown	show	VERB
fbem-6872	78	3	in	in	ADP
fbem-6872	78	4	table	table	NOUN
fbem-6872	78	5	1	1	NUM
fbem-6872	78	6	.	.	PUNCT
fbem-6872	78	7	table	table	NOUN
fbem-6872	78	8	1	1	NUM
fbem-6872	78	9	.	.	PUNCT
fbem-6872	78	10	division	division	NOUN
fbem-6872	78	11	table	table	NOUN
fbem-6872	78	12	of	of	ADP
fbem-6872	78	13	equity	equity	NOUN
fbem-6872	78	14	concentration	concentration	NOUN
fbem-6872	78	15	shareholding	shareholding	NOUN
fbem-6872	78	16	ratio	ratio	NOUN
fbem-6872	78	17	cr<20	cr<20	NOUN
fbem-6872	78	18	%	%	NOUN
fbem-6872	79	1	20%≤cr≤50	20%≤cr≤50	NUM
fbem-6872	79	2	%	%	NOUN
fbem-6872	79	3	cr>50	cr>50	NOUN
fbem-6872	79	4	%	%	NOUN
fbem-6872	79	5	degree	degree	NOUN
fbem-6872	79	6	of	of	ADP
fbem-6872	79	7	equity	equity	NOUN
fbem-6872	79	8	concentration	concentration	NOUN
fbem-6872	79	9	height	height	NOUN
fbem-6872	79	10	score	score	NOUN
fbem-6872	79	11	moderate	moderate	ADJ
fbem-6872	79	12	concentration	concentration	NOUN
fbem-6872	79	13	highly	highly	ADV
fbem-6872	79	14	concentrated	concentrate	VERB
fbem-6872	79	15	this	this	DET
fbem-6872	79	16	model	model	NOUN
fbem-6872	79	17	mainly	mainly	ADV
fbem-6872	79	18	focuses	focus	VERB
fbem-6872	79	19	on	on	ADP
fbem-6872	79	20	the	the	DET
fbem-6872	79	21	regression	regression	NOUN
fbem-6872	79	22	coefficient	coefficient	VERB
fbem-6872	79	23	it	it	PRON
fbem-6872	79	24	of	of	ADP
fbem-6872	79	25	the	the	DET
fbem-6872	79	26	media	medium	NOUN
fbem-6872	79	27	supervision	supervision	NOUN
fbem-6872	79	28	variable	variable	NOUN
fbem-6872	79	29	(	(	PUNCT
fbem-6872	79	30	media	medium	NOUN
fbem-6872	79	31	)	)	PUNCT
fbem-6872	79	32	.	.	PUNCT
fbem-6872	80	1	if	if	SCONJ
fbem-6872	80	2	the	the	DET
fbem-6872	80	3	regression	regression	NOUN
fbem-6872	80	4	coefficient&is	coefficient&is	PROPN
fbem-6872	80	5	significantly	significantly	ADV
fbem-6872	80	6	greater	great	ADJ
fbem-6872	80	7	than	than	ADP
fbem-6872	80	8	zero	zero	NUM
fbem-6872	80	9	,	,	PUNCT
fbem-6872	80	10	it	it	PRON
fbem-6872	80	11	indicates	indicate	VERB
fbem-6872	80	12	that	that	SCONJ
fbem-6872	80	13	negative	negative	ADJ
fbem-6872	80	14	media	medium	NOUN
fbem-6872	80	15	reports	report	NOUN
fbem-6872	80	16	are	be	AUX
fbem-6872	80	17	positively	positively	ADV
fbem-6872	80	18	correlated	correlate	VERB
fbem-6872	80	19	with	with	ADP
fbem-6872	80	20	nonstandard	nonstandard	ADJ
fbem-6872	80	21	audit	audit	NOUN
fbem-6872	80	22	opinions	opinion	NOUN
fbem-6872	80	23	.	.	PUNCT
fbem-6872	81	1	that	that	PRON
fbem-6872	81	2	is	be	AUX
fbem-6872	81	3	,	,	PUNCT
fbem-6872	81	4	under	under	ADP
fbem-6872	81	5	the	the	DET
fbem-6872	81	6	condition	condition	NOUN
fbem-6872	81	7	that	that	SCONJ
fbem-6872	81	8	other	other	ADJ
fbem-6872	81	9	conditions	condition	NOUN
fbem-6872	81	10	remain	remain	VERB
fbem-6872	81	11	unchanged	unchanged	ADJ
fbem-6872	81	12	,	,	PUNCT
fbem-6872	81	13	the	the	DET
fbem-6872	81	14	more	more	ADV
fbem-6872	81	15	negative	negative	ADJ
fbem-6872	81	16	media	medium	NOUN
fbem-6872	81	17	reports	report	NOUN
fbem-6872	81	18	on	on	ADP
fbem-6872	81	19	listed	list	VERB
fbem-6872	81	20	companies	company	NOUN
fbem-6872	81	21	,	,	PUNCT
fbem-6872	81	22	the	the	PRON
fbem-6872	81	23	higher	high	ADJ
fbem-6872	81	24	the	the	DET
fbem-6872	81	25	probability	probability	NOUN
fbem-6872	81	26	that	that	SCONJ
fbem-6872	81	27	auditors	auditor	NOUN
fbem-6872	81	28	will	will	AUX
fbem-6872	81	29	issue	issue	VERB
fbem-6872	81	30	non	non	ADJ
fbem-6872	81	31	-	-	ADJ
fbem-6872	81	32	standard	standard	ADJ
fbem-6872	81	33	audit	audit	NOUN
fbem-6872	81	34	opinions	opinion	NOUN
fbem-6872	81	35	.	.	PUNCT
fbem-6872	82	1	hypothesis	hypothesis	NOUN
fbem-6872	82	2	1	1	NUM
fbem-6872	82	3	is	be	AUX
fbem-6872	82	4	true	true	ADJ
fbem-6872	82	5	;	;	PUNCT
fbem-6872	82	6	on	on	ADP
fbem-6872	82	7	the	the	DET
fbem-6872	82	8	contrary	contrary	NOUN
fbem-6872	82	9	,	,	PUNCT
fbem-6872	82	10	suppose	suppose	VERB
fbem-6872	82	11	1	1	NUM
fbem-6872	82	12	is	be	AUX
fbem-6872	82	13	not	not	PART
fbem-6872	82	14	true	true	ADJ
fbem-6872	82	15	.	.	PUNCT
fbem-6872	83	1	if	if	SCONJ
fbem-6872	83	2	the	the	DET
fbem-6872	83	3	enterprise	enterprise	NOUN
fbem-6872	83	4	's	's	PART
fbem-6872	83	5	future	future	ADJ
fbem-6872	83	6	solvency	solvency	NOUN
fbem-6872	83	7	is	be	AUX
fbem-6872	83	8	insufficient	insufficient	ADJ
fbem-6872	83	9	,	,	PUNCT
fbem-6872	83	10	it	it	PRON
fbem-6872	83	11	may	may	AUX
fbem-6872	83	12	face	face	VERB
fbem-6872	83	13	litigation	litigation	NOUN
fbem-6872	83	14	and	and	CCONJ
fbem-6872	83	15	other	other	ADJ
fbem-6872	83	16	risks	risk	NOUN
fbem-6872	83	17	.	.	PUNCT
fbem-6872	84	1	the	the	DET
fbem-6872	84	2	certified	certify	VERB
fbem-6872	84	3	public	public	ADJ
fbem-6872	84	4	accountants	accountant	NOUN
fbem-6872	84	5	are	be	AUX
fbem-6872	84	6	in	in	ADP
fbem-6872	84	7	the	the	DET
fbem-6872	84	8	principle	principle	NOUN
fbem-6872	84	9	of	of	ADP
fbem-6872	84	10	prudence	prudence	NOUN
fbem-6872	84	11	and	and	CCONJ
fbem-6872	84	12	are	be	AUX
fbem-6872	84	13	more	more	ADV
fbem-6872	84	14	inclined	inclined	ADJ
fbem-6872	84	15	to	to	PART
fbem-6872	84	16	issue	issue	VERB
fbem-6872	84	17	non	non	ADJ
fbem-6872	84	18	-	-	ADJ
fbem-6872	84	19	standard	standard	ADJ
fbem-6872	84	20	audit	audit	NOUN
fbem-6872	84	21	opinions	opinion	NOUN
fbem-6872	84	22	.	.	PUNCT
fbem-6872	85	1	the	the	DET
fbem-6872	85	2	correlation	correlation	NOUN
fbem-6872	85	3	coefficient	coefficient	NOUN
fbem-6872	85	4	between	between	ADP
fbem-6872	85	5	roa	roa	NOUN
fbem-6872	85	6	and	and	CCONJ
fbem-6872	85	7	media	medium	NOUN
fbem-6872	85	8	negative	negative	ADJ
fbem-6872	85	9	reports	report	NOUN
fbem-6872	85	10	is	be	AUX
fbem-6872	85	11	significantly	significantly	ADV
fbem-6872	85	12	negative	negative	ADJ
fbem-6872	85	13	at	at	ADP
fbem-6872	85	14	the	the	DET
fbem-6872	85	15	statistical	statistical	ADJ
fbem-6872	85	16	level	level	NOUN
fbem-6872	85	17	of	of	ADP
fbem-6872	85	18	1	1	NUM
fbem-6872	85	19	%	%	NOUN
fbem-6872	85	20	.	.	PUNCT
fbem-6872	86	1	that	that	PRON
fbem-6872	86	2	is	is	ADV
fbem-6872	86	3	,	,	PUNCT
fbem-6872	86	4	the	the	DET
fbem-6872	86	5	income	income	NOUN
fbem-6872	86	6	level	level	NOUN
fbem-6872	86	7	of	of	ADP
fbem-6872	86	8	shareholders	shareholder	NOUN
fbem-6872	86	9	'	'	PART
fbem-6872	86	10	equity	equity	NOUN
fbem-6872	86	11	is	be	AUX
fbem-6872	86	12	high	high	ADJ
fbem-6872	86	13	and	and	CCONJ
fbem-6872	86	14	the	the	DET
fbem-6872	86	15	use	use	NOUN
fbem-6872	86	16	efficiency	efficiency	NOUN
fbem-6872	86	17	of	of	ADP
fbem-6872	86	18	shareholders	shareholder	NOUN
fbem-6872	86	19	'	'	PART
fbem-6872	86	20	capital	capital	NOUN
fbem-6872	86	21	is	be	AUX
fbem-6872	86	22	high	high	ADJ
fbem-6872	86	23	,	,	PUNCT
fbem-6872	86	24	which	which	PRON
fbem-6872	86	25	reflects	reflect	VERB
fbem-6872	86	26	the	the	DET
fbem-6872	86	27	strong	strong	ADJ
fbem-6872	86	28	ability	ability	NOUN
fbem-6872	86	29	of	of	ADP
fbem-6872	86	30	enterprises	enterprise	NOUN
fbem-6872	86	31	'	'	PART
fbem-6872	86	32	own	own	ADJ
fbem-6872	86	33	capital	capital	NOUN
fbem-6872	86	34	to	to	PART
fbem-6872	86	35	obtain	obtain	VERB
fbem-6872	86	36	net	net	ADJ
fbem-6872	86	37	income	income	NOUN
fbem-6872	86	38	.	.	PUNCT
fbem-6872	87	1	certified	certify	VERB
fbem-6872	87	2	public	public	ADJ
fbem-6872	87	3	accountants	accountant	NOUN
fbem-6872	87	4	face	face	VERB
fbem-6872	87	5	low	low	ADJ
fbem-6872	87	6	audit	audit	NOUN
fbem-6872	87	7	and	and	CCONJ
fbem-6872	87	8	litigation	litigation	NOUN
fbem-6872	87	9	risks	risk	NOUN
fbem-6872	87	10	,	,	PUNCT
fbem-6872	87	11	and	and	CCONJ
fbem-6872	87	12	the	the	DET
fbem-6872	87	13	probability	probability	NOUN
fbem-6872	87	14	of	of	ADP
fbem-6872	87	15	issuing	issue	VERB
fbem-6872	87	16	non	non	ADJ
fbem-6872	87	17	-	-	ADJ
fbem-6872	87	18	standard	standard	ADJ
fbem-6872	87	19	audit	audit	NOUN
fbem-6872	87	20	opinions	opinion	NOUN
fbem-6872	87	21	is	be	AUX
fbem-6872	87	22	low	low	ADJ
fbem-6872	87	23	.	.	PUNCT
fbem-6872	88	1	according	accord	VERB
fbem-6872	88	2	to	to	ADP
fbem-6872	88	3	the	the	DET
fbem-6872	88	4	results	result	NOUN
fbem-6872	88	5	,	,	PUNCT
fbem-6872	88	6	we	we	PRON
fbem-6872	88	7	find	find	VERB
fbem-6872	88	8	that	that	SCONJ
fbem-6872	88	9	there	there	PRON
fbem-6872	88	10	is	be	VERB
fbem-6872	88	11	always	always	ADV
fbem-6872	88	12	a	a	DET
fbem-6872	88	13	positive	positive	ADJ
fbem-6872	88	14	correlation	correlation	NOUN
fbem-6872	88	15	between	between	ADP
fbem-6872	88	16	media	medium	NOUN
fbem-6872	88	17	supervision	supervision	NOUN
fbem-6872	88	18	and	and	CCONJ
fbem-6872	88	19	nonstandard	nonstandard	ADJ
fbem-6872	88	20	audit	audit	NOUN
fbem-6872	88	21	opinions	opinion	NOUN
fbem-6872	88	22	in	in	ADP
fbem-6872	88	23	both	both	DET
fbem-6872	88	24	state	state	NOUN
fbem-6872	88	25	-	-	PUNCT
fbem-6872	88	26	owned	own	VERB
fbem-6872	88	27	and	and	CCONJ
fbem-6872	88	28	non	non	ADJ
fbem-6872	88	29	-	-	ADJ
fbem-6872	88	30	stateowned	stateowned	ADJ
fbem-6872	88	31	enterprises	enterprise	NOUN
fbem-6872	88	32	.	.	PUNCT
fbem-6872	89	1	according	accord	VERB
fbem-6872	89	2	to	to	ADP
fbem-6872	89	3	the	the	DET
fbem-6872	89	4	column	column	NOUN
fbem-6872	89	5	of	of	ADP
fbem-6872	89	6	enterprise	enterprise	NOUN
fbem-6872	89	7	nature	nature	NOUN
fbem-6872	89	8	in	in	ADP
fbem-6872	89	9	the	the	DET
fbem-6872	89	10	table	table	NOUN
fbem-6872	89	11	,	,	PUNCT
fbem-6872	89	12	we	we	PRON
fbem-6872	89	13	can	can	AUX
fbem-6872	89	14	see	see	VERB
fbem-6872	89	15	that	that	SCONJ
fbem-6872	89	16	in	in	ADP
fbem-6872	89	17	non	non	ADJ
fbem-6872	89	18	-	-	ADJ
fbem-6872	89	19	state	state	NOUN
fbem-6872	89	20	-	-	PUNCT
fbem-6872	89	21	owned	own	VERB
fbem-6872	89	22	enterprises	enterprise	NOUN
fbem-6872	89	23	,	,	PUNCT
fbem-6872	89	24	media	medium	NOUN
fbem-6872	89	25	supervision	supervision	NOUN
fbem-6872	89	26	and	and	CCONJ
fbem-6872	89	27	non	non	ADJ
fbem-6872	89	28	-	-	ADJ
fbem-6872	89	29	standard	standard	ADJ
fbem-6872	89	30	audit	audit	NOUN
fbem-6872	89	31	opinions	opinion	NOUN
fbem-6872	89	32	are	be	AUX
fbem-6872	89	33	significant	significant	ADJ
fbem-6872	89	34	at	at	ADP
fbem-6872	89	35	1	1	NUM
fbem-6872	89	36	%	%	NOUN
fbem-6872	89	37	significance	significance	NOUN
fbem-6872	89	38	level	level	NOUN
fbem-6872	89	39	,	,	PUNCT
fbem-6872	89	40	while	while	SCONJ
fbem-6872	89	41	in	in	ADP
fbem-6872	89	42	state	state	NOUN
fbem-6872	89	43	-	-	PUNCT
fbem-6872	89	44	owned	own	VERB
fbem-6872	89	45	enterprises	enterprise	NOUN
fbem-6872	89	46	,	,	PUNCT
fbem-6872	89	47	media	medium	NOUN
fbem-6872	89	48	supervision	supervision	NOUN
fbem-6872	89	49	and	and	CCONJ
fbem-6872	89	50	non	non	ADJ
fbem-6872	89	51	-	-	ADJ
fbem-6872	89	52	standard	standard	ADJ
fbem-6872	89	53	audit	audit	NOUN
fbem-6872	89	54	opinions	opinion	NOUN
fbem-6872	89	55	are	be	AUX
fbem-6872	89	56	only	only	ADV
fbem-6872	89	57	significant	significant	ADJ
fbem-6872	89	58	at	at	ADP
fbem-6872	89	59	10	10	NUM
fbem-6872	89	60	%	%	NOUN
fbem-6872	89	61	significance	significance	NOUN
fbem-6872	89	62	level	level	NOUN
fbem-6872	89	63	,	,	PUNCT
fbem-6872	89	64	indicating	indicate	VERB
fbem-6872	89	65	that	that	SCONJ
fbem-6872	89	66	the	the	DET
fbem-6872	89	67	significance	significance	NOUN
fbem-6872	89	68	level	level	NOUN
fbem-6872	89	69	of	of	ADP
fbem-6872	89	70	non	non	ADJ
fbem-6872	89	71	-	-	ADJ
fbem-6872	89	72	state	state	NOUN
fbem-6872	89	73	-	-	PUNCT
fbem-6872	89	74	owned	own	VERB
fbem-6872	89	75	enterprises	enterprise	NOUN
fbem-6872	89	76	is	be	AUX
fbem-6872	89	77	higher	high	ADJ
fbem-6872	89	78	than	than	ADP
fbem-6872	89	79	that	that	PRON
fbem-6872	89	80	of	of	ADP
fbem-6872	89	81	state	state	NOUN
fbem-6872	89	82	-	-	PUNCT
fbem-6872	89	83	owned	own	VERB
fbem-6872	89	84	enterprises	enterprise	NOUN
fbem-6872	89	85	;	;	PUNCT
fbem-6872	89	86	similarly	similarly	ADV
fbem-6872	89	87	,	,	PUNCT
fbem-6872	89	88	according	accord	VERB
fbem-6872	89	89	to	to	ADP
fbem-6872	89	90	the	the	DET
fbem-6872	89	91	column	column	NOUN
fbem-6872	89	92	of	of	ADP
fbem-6872	89	93	equity	equity	NOUN
fbem-6872	89	94	concentration	concentration	NOUN
fbem-6872	89	95	in	in	ADP
fbem-6872	89	96	the	the	DET
fbem-6872	89	97	table	table	NOUN
fbem-6872	89	98	,	,	PUNCT
fbem-6872	89	99	in	in	ADP
fbem-6872	89	100	the	the	DET
fbem-6872	89	101	listed	list	VERB
fbem-6872	89	102	companies	company	NOUN
fbem-6872	89	103	with	with	ADP
fbem-6872	89	104	non	non	ADJ
fbem-6872	89	105	-	-	ADJ
fbem-6872	89	106	moderate	moderate	ADJ
fbem-6872	89	107	concentration	concentration	NOUN
fbem-6872	89	108	of	of	ADP
fbem-6872	89	109	equity	equity	NOUN
fbem-6872	89	110	,	,	PUNCT
fbem-6872	89	111	that	that	ADV
fbem-6872	89	112	is	is	ADV
fbem-6872	89	113	,	,	PUNCT
fbem-6872	89	114	high	high	ADJ
fbem-6872	89	115	concentration	concentration	NOUN
fbem-6872	89	116	or	or	CCONJ
fbem-6872	89	117	high	high	ADJ
fbem-6872	89	118	dispersion	dispersion	NOUN
fbem-6872	89	119	of	of	ADP
fbem-6872	89	120	equity	equity	NOUN
fbem-6872	89	121	,	,	PUNCT
fbem-6872	89	122	media	medium	NOUN
fbem-6872	89	123	supervision	supervision	NOUN
fbem-6872	89	124	and	and	CCONJ
fbem-6872	89	125	non	non	ADJ
fbem-6872	89	126	-	-	ADJ
fbem-6872	89	127	standard	standard	ADJ
fbem-6872	89	128	audit	audit	NOUN
fbem-6872	89	129	opinions	opinion	NOUN
fbem-6872	89	130	are	be	AUX
fbem-6872	89	131	significant	significant	ADJ
fbem-6872	89	132	at	at	ADP
fbem-6872	89	133	the	the	DET
fbem-6872	89	134	level	level	NOUN
fbem-6872	89	135	of	of	ADP
fbem-6872	89	136	5	5	NUM
fbem-6872	89	137	%	%	NOUN
fbem-6872	89	138	,	,	PUNCT
fbem-6872	89	139	while	while	SCONJ
fbem-6872	89	140	in	in	ADP
fbem-6872	89	141	the	the	DET
fbem-6872	89	142	enterprises	enterprise	NOUN
fbem-6872	89	143	with	with	ADP
fbem-6872	89	144	moderate	moderate	ADJ
fbem-6872	89	145	concentration	concentration	NOUN
fbem-6872	89	146	of	of	ADP
fbem-6872	89	147	equity	equity	NOUN
fbem-6872	89	148	,	,	PUNCT
fbem-6872	89	149	media	medium	NOUN
fbem-6872	89	150	supervision	supervision	NOUN
fbem-6872	89	151	and	and	CCONJ
fbem-6872	89	152	non	non	ADJ
fbem-6872	89	153	-	-	ADJ
fbem-6872	89	154	standard	standard	ADJ
fbem-6872	89	155	audit	audit	NOUN
fbem-6872	89	156	opinions	opinion	NOUN
fbem-6872	89	157	are	be	AUX
fbem-6872	89	158	significant	significant	ADJ
fbem-6872	89	159	at	at	ADP
fbem-6872	89	160	the	the	DET
fbem-6872	89	161	level	level	NOUN
fbem-6872	89	162	of	of	ADP
fbem-6872	89	163	10	10	NUM
fbem-6872	89	164	%	%	NOUN
fbem-6872	89	165	,	,	PUNCT
fbem-6872	89	166	indicating	indicate	VERB
fbem-6872	89	167	that	that	SCONJ
fbem-6872	89	168	the	the	DET
fbem-6872	89	169	listed	list	VERB
fbem-6872	89	170	companies	company	NOUN
fbem-6872	89	171	with	with	ADP
fbem-6872	89	172	moderate	moderate	ADJ
fbem-6872	89	173	concentration	concentration	NOUN
fbem-6872	89	174	of	of	ADP
fbem-6872	89	175	equity	equity	NOUN
fbem-6872	89	176	are	be	AUX
fbem-6872	89	177	more	more	ADV
fbem-6872	89	178	significant	significant	ADJ
fbem-6872	89	179	than	than	ADP
fbem-6872	89	180	those	those	PRON
fbem-6872	89	181	with	with	ADP
fbem-6872	89	182	non	non	ADJ
fbem-6872	89	183	-	-	ADJ
fbem-6872	89	184	moderate	moderate	ADJ
fbem-6872	89	185	concentration	concentration	NOUN
fbem-6872	89	186	of	of	ADP
fbem-6872	89	187	equity	equity	NOUN
fbem-6872	89	188	.	.	PUNCT
fbem-6872	90	1	therefore	therefore	ADV
fbem-6872	90	2	,	,	PUNCT
fbem-6872	90	3	the	the	DET
fbem-6872	90	4	government	government	NOUN
fbem-6872	90	5	should	should	AUX
fbem-6872	90	6	give	give	VERB
fbem-6872	90	7	appropriate	appropriate	ADJ
fbem-6872	90	8	support	support	NOUN
fbem-6872	90	9	and	and	CCONJ
fbem-6872	90	10	reduce	reduce	VERB
fbem-6872	90	11	relevant	relevant	ADJ
fbem-6872	90	12	interventions	intervention	NOUN
fbem-6872	90	13	,	,	PUNCT
fbem-6872	90	14	relax	relax	VERB
fbem-6872	90	15	the	the	DET
fbem-6872	90	16	development	development	NOUN
fbem-6872	90	17	of	of	ADP
fbem-6872	90	18	media	medium	NOUN
fbem-6872	90	19	enterprises	enterprise	NOUN
fbem-6872	90	20	,	,	PUNCT
fbem-6872	90	21	so	so	SCONJ
fbem-6872	90	22	that	that	SCONJ
fbem-6872	90	23	media	media	NOUN
fbem-6872	90	24	enterprises	enterprise	NOUN
fbem-6872	90	25	can	can	AUX
fbem-6872	90	26	compete	compete	VERB
fbem-6872	90	27	freely	freely	ADV
fbem-6872	90	28	in	in	ADP
fbem-6872	90	29	the	the	DET
fbem-6872	90	30	development	development	NOUN
fbem-6872	90	31	of	of	ADP
fbem-6872	90	32	market	market	NOUN
fbem-6872	90	33	economy	economy	NOUN
fbem-6872	90	34	.	.	PUNCT
fbem-6872	91	1	a	a	DET
fbem-6872	91	2	fully	fully	ADV
fbem-6872	91	3	competitive	competitive	ADJ
fbem-6872	91	4	media	medium	NOUN
fbem-6872	91	5	market	market	NOUN
fbem-6872	91	6	will	will	AUX
fbem-6872	91	7	reduce	reduce	VERB
fbem-6872	91	8	the	the	DET
fbem-6872	91	9	bias	bias	NOUN
fbem-6872	91	10	of	of	ADP
fbem-6872	91	11	media	medium	NOUN
fbem-6872	91	12	reports	report	NOUN
fbem-6872	91	13	and	and	CCONJ
fbem-6872	91	14	enhance	enhance	VERB
fbem-6872	91	15	the	the	DET
fbem-6872	91	16	reliability	reliability	NOUN
fbem-6872	91	17	of	of	ADP
fbem-6872	91	18	media	medium	NOUN
fbem-6872	91	19	reports	report	NOUN
fbem-6872	91	20	,	,	PUNCT
fbem-6872	91	21	thus	thus	ADV
fbem-6872	91	22	creating	create	VERB
fbem-6872	91	23	a	a	DET
fbem-6872	91	24	relaxed	relaxed	ADJ
fbem-6872	91	25	and	and	CCONJ
fbem-6872	91	26	good	good	ADJ
fbem-6872	91	27	media	medium	NOUN
fbem-6872	91	28	market	market	NOUN
fbem-6872	91	29	competition	competition	NOUN
fbem-6872	91	30	environment	environment	NOUN
fbem-6872	91	31	and	and	CCONJ
fbem-6872	91	32	public	public	ADJ
fbem-6872	91	33	opinion	opinion	NOUN
fbem-6872	91	34	environment	environment	NOUN
fbem-6872	91	35	,	,	PUNCT
fbem-6872	91	36	preventing	prevent	VERB
fbem-6872	91	37	the	the	DET
fbem-6872	91	38	alienation	alienation	NOUN
fbem-6872	91	39	of	of	ADP
fbem-6872	91	40	media	media	NOUN
fbem-6872	91	41	supervision	supervision	NOUN
fbem-6872	91	42	functions	function	NOUN
fbem-6872	91	43	and	and	CCONJ
fbem-6872	91	44	the	the	DET
fbem-6872	91	45	deviation	deviation	NOUN
fbem-6872	91	46	of	of	ADP
fbem-6872	91	47	media	medium	NOUN
fbem-6872	91	48	reports	report	NOUN
fbem-6872	91	49	,	,	PUNCT
fbem-6872	91	50	and	and	CCONJ
fbem-6872	91	51	giving	give	VERB
fbem-6872	91	52	full	full	ADJ
fbem-6872	91	53	play	play	NOUN
fbem-6872	91	54	to	to	ADP
fbem-6872	91	55	the	the	DET
fbem-6872	91	56	governance	governance	NOUN
fbem-6872	91	57	effect	effect	NOUN
fbem-6872	91	58	of	of	ADP
fbem-6872	91	59	media	medium	NOUN
fbem-6872	91	60	supervision	supervision	NOUN
fbem-6872	91	61	.	.	PUNCT
fbem-6872	92	1	4	4	X
fbem-6872	92	2	.	.	X
fbem-6872	92	3	conclusions	conclusion	NOUN
fbem-6872	92	4	compared	compare	VERB
fbem-6872	92	5	with	with	ADP
fbem-6872	92	6	other	other	ADJ
fbem-6872	92	7	western	western	ADJ
fbem-6872	92	8	countries	country	NOUN
fbem-6872	92	9	,	,	PUNCT
fbem-6872	92	10	china	china	PROPN
fbem-6872	92	11	's	's	PART
fbem-6872	92	12	cpa	cpa	NOUN
fbem-6872	92	13	audit	audit	NOUN
fbem-6872	92	14	started	start	VERB
fbem-6872	92	15	later	later	ADV
fbem-6872	92	16	,	,	PUNCT
fbem-6872	92	17	but	but	CCONJ
fbem-6872	92	18	the	the	DET
fbem-6872	92	19	reform	reform	NOUN
fbem-6872	92	20	and	and	CCONJ
fbem-6872	92	21	development	development	NOUN
fbem-6872	92	22	of	of	ADP
fbem-6872	92	23	the	the	DET
fbem-6872	92	24	market	market	NOUN
fbem-6872	92	25	economy	economy	NOUN
fbem-6872	92	26	system	system	NOUN
fbem-6872	92	27	has	have	AUX
fbem-6872	92	28	promoted	promote	VERB
fbem-6872	92	29	the	the	DET
fbem-6872	92	30	significant	significant	ADJ
fbem-6872	92	31	improvement	improvement	NOUN
fbem-6872	92	32	of	of	ADP
fbem-6872	92	33	the	the	DET
fbem-6872	92	34	type	type	NOUN
fbem-6872	92	35	and	and	CCONJ
fbem-6872	92	36	quality	quality	NOUN
fbem-6872	92	37	of	of	ADP
fbem-6872	92	38	audit	audit	NOUN
fbem-6872	92	39	services	service	NOUN
fbem-6872	92	40	in	in	ADP
fbem-6872	92	41	china	china	PROPN
fbem-6872	92	42	,	,	PUNCT
fbem-6872	92	43	and	and	CCONJ
fbem-6872	92	44	also	also	ADV
fbem-6872	92	45	provided	provide	VERB
fbem-6872	92	46	a	a	DET
fbem-6872	92	47	broader	broad	ADJ
fbem-6872	92	48	field	field	NOUN
fbem-6872	92	49	for	for	ADP
fbem-6872	92	50	the	the	DET
fbem-6872	92	51	academic	academic	ADJ
fbem-6872	92	52	research	research	NOUN
fbem-6872	92	53	on	on	ADP
fbem-6872	92	54	audit	audit	NOUN
fbem-6872	92	55	.	.	PUNCT
fbem-6872	93	1	the	the	DET
fbem-6872	93	2	level	level	NOUN
fbem-6872	93	3	of	of	ADP
fbem-6872	93	4	audit	audit	NOUN
fbem-6872	93	5	quality	quality	NOUN
fbem-6872	93	6	will	will	AUX
fbem-6872	93	7	not	not	PART
fbem-6872	93	8	only	only	ADV
fbem-6872	93	9	affect	affect	VERB
fbem-6872	93	10	the	the	DET
fbem-6872	93	11	reputation	reputation	NOUN
fbem-6872	93	12	cost	cost	NOUN
fbem-6872	93	13	and	and	CCONJ
fbem-6872	93	14	benefits	benefit	NOUN
fbem-6872	93	15	of	of	ADP
fbem-6872	93	16	auditors	auditor	NOUN
fbem-6872	93	17	,	,	PUNCT
fbem-6872	93	18	but	but	CCONJ
fbem-6872	93	19	also	also	ADV
fbem-6872	93	20	affect	affect	VERB
fbem-6872	93	21	the	the	DET
fbem-6872	93	22	decisionmaking	decisionmake	VERB
fbem-6872	93	23	behavior	behavior	NOUN
fbem-6872	93	24	of	of	ADP
fbem-6872	93	25	other	other	ADJ
fbem-6872	93	26	market	market	NOUN
fbem-6872	93	27	participants	participant	NOUN
fbem-6872	93	28	.	.	PUNCT
fbem-6872	94	1	in	in	ADP
fbem-6872	94	2	recent	recent	ADJ
fbem-6872	94	3	years	year	NOUN
fbem-6872	94	4	,	,	PUNCT
fbem-6872	94	5	the	the	DET
fbem-6872	94	6	media	medium	NOUN
fbem-6872	94	7	has	have	AUX
fbem-6872	94	8	exposed	expose	VERB
fbem-6872	94	9	a	a	DET
fbem-6872	94	10	series	series	NOUN
fbem-6872	94	11	of	of	ADP
fbem-6872	94	12	scandals	scandal	NOUN
fbem-6872	94	13	of	of	ADP
fbem-6872	94	14	accounting	accounting	NOUN
fbem-6872	94	15	fraud	fraud	NOUN
fbem-6872	94	16	and	and	CCONJ
fbem-6872	94	17	audit	audit	NOUN
fbem-6872	94	18	failure	failure	NOUN
fbem-6872	94	19	both	both	CCONJ
fbem-6872	94	20	at	at	ADP
fbem-6872	94	21	home	home	NOUN
fbem-6872	94	22	and	and	CCONJ
fbem-6872	94	23	abroad	abroad	ADV
fbem-6872	94	24	(	(	PUNCT
fbem-6872	94	25	such	such	ADJ
fbem-6872	94	26	as	as	ADP
fbem-6872	94	27	the	the	DET
fbem-6872	94	28	crisis	crisis	NOUN
fbem-6872	94	29	of	of	ADP
fbem-6872	94	30	the	the	DET
fbem-6872	94	31	chinese	chinese	ADJ
fbem-6872	94	32	stock	stock	NOUN
fbem-6872	94	33	market	market	NOUN
fbem-6872	94	34	)	)	PUNCT
fbem-6872	94	35	,	,	PUNCT
fbem-6872	94	36	which	which	PRON
fbem-6872	94	37	has	have	AUX
fbem-6872	94	38	had	have	VERB
fbem-6872	94	39	a	a	DET
fbem-6872	94	40	negative	negative	ADJ
fbem-6872	94	41	impact	impact	NOUN
fbem-6872	94	42	on	on	ADP
fbem-6872	94	43	the	the	DET
fbem-6872	94	44	reputation	reputation	NOUN
fbem-6872	94	45	and	and	CCONJ
fbem-6872	94	46	behavior	behavior	NOUN
fbem-6872	94	47	of	of	ADP
fbem-6872	94	48	auditors	auditor	NOUN
fbem-6872	94	49	to	to	ADP
fbem-6872	94	50	varying	vary	VERB
fbem-6872	94	51	degrees	degree	NOUN
fbem-6872	94	52	,	,	PUNCT
fbem-6872	94	53	and	and	CCONJ
fbem-6872	94	54	has	have	AUX
fbem-6872	94	55	attracted	attract	VERB
fbem-6872	94	56	widespread	widespread	ADJ
fbem-6872	94	57	attention	attention	NOUN
fbem-6872	94	58	from	from	ADP
fbem-6872	94	59	the	the	DET
fbem-6872	94	60	academic	academic	ADJ
fbem-6872	94	61	and	and	CCONJ
fbem-6872	94	62	practical	practical	ADJ
fbem-6872	94	63	circles	circle	NOUN
fbem-6872	94	64	.	.	PUNCT
fbem-6872	95	1	therefore	therefore	ADV
fbem-6872	95	2	,	,	PUNCT
fbem-6872	95	3	media	medium	NOUN
fbem-6872	95	4	supervision	supervision	NOUN
fbem-6872	95	5	can	can	AUX
fbem-6872	95	6	be	be	AUX
fbem-6872	95	7	regarded	regard	VERB
fbem-6872	95	8	as	as	ADP
fbem-6872	95	9	an	an	DET
fbem-6872	95	10	alternative	alternative	ADJ
fbem-6872	95	11	law	law	NOUN
fbem-6872	95	12	.	.	PUNCT
fbem-6872	96	1	through	through	ADP
fbem-6872	96	2	its	its	PRON
fbem-6872	96	3	information	information	NOUN
fbem-6872	96	4	dissemination	dissemination	NOUN
fbem-6872	96	5	mechanism	mechanism	NOUN
fbem-6872	96	6	,	,	PUNCT
fbem-6872	96	7	it	it	PRON
fbem-6872	96	8	brings	bring	VERB
fbem-6872	96	9	pressure	pressure	NOUN
fbem-6872	96	10	from	from	ADP
fbem-6872	96	11	public	public	ADJ
fbem-6872	96	12	opinion	opinion	NOUN
fbem-6872	96	13	,	,	PUNCT
fbem-6872	96	14	which	which	PRON
fbem-6872	96	15	has	have	VERB
fbem-6872	96	16	a	a	DET
fbem-6872	96	17	certain	certain	ADJ
fbem-6872	96	18	impact	impact	NOUN
fbem-6872	96	19	on	on	ADP
fbem-6872	96	20	the	the	DET
fbem-6872	96	21	reputation	reputation	NOUN
fbem-6872	96	22	of	of	ADP
fbem-6872	96	23	company	company	NOUN
fbem-6872	96	24	managers	manager	NOUN
fbem-6872	96	25	and	and	CCONJ
fbem-6872	96	26	auditors	auditor	NOUN
fbem-6872	96	27	,	,	PUNCT
fbem-6872	96	28	and	and	CCONJ
fbem-6872	96	29	urges	urge	VERB
fbem-6872	96	30	them	they	PRON
fbem-6872	96	31	to	to	PART
fbem-6872	96	32	standardize	standardize	VERB
fbem-6872	96	33	their	their	PRON
fbem-6872	96	34	own	own	ADJ
fbem-6872	96	35	behavior	behavior	NOUN
fbem-6872	96	36	,	,	PUNCT
fbem-6872	96	37	improve	improve	VERB
fbem-6872	96	38	the	the	DET
fbem-6872	96	39	accuracy	accuracy	NOUN
fbem-6872	96	40	of	of	ADP
fbem-6872	96	41	accounting	accounting	NOUN
fbem-6872	96	42	information	information	NOUN
fbem-6872	96	43	,	,	PUNCT
fbem-6872	96	44	ensure	ensure	VERB
fbem-6872	96	45	audit	audit	NOUN
fbem-6872	96	46	quality	quality	NOUN
fbem-6872	96	47	,	,	PUNCT
fbem-6872	96	48	etc	etc	X
fbem-6872	96	49	.	.	X
fbem-6872	96	50	,	,	PUNCT
fbem-6872	96	51	thus	thus	ADV
fbem-6872	96	52	effectively	effectively	ADV
fbem-6872	96	53	protecting	protect	VERB
fbem-6872	96	54	the	the	DET
fbem-6872	96	55	legitimate	legitimate	ADJ
fbem-6872	96	56	rights	right	NOUN
fbem-6872	96	57	and	and	CCONJ
fbem-6872	96	58	interests	interest	NOUN
fbem-6872	96	59	of	of	ADP
fbem-6872	96	60	investors	investor	NOUN
fbem-6872	96	61	.	.	PUNCT
fbem-6872	97	1	through	through	ADP
fbem-6872	97	2	legislation	legislation	NOUN
fbem-6872	97	3	and	and	CCONJ
fbem-6872	97	4	other	other	ADJ
fbem-6872	97	5	means	mean	NOUN
fbem-6872	97	6	to	to	PART
fbem-6872	97	7	guide	guide	VERB
fbem-6872	97	8	the	the	DET
fbem-6872	97	9	media	medium	NOUN
fbem-6872	97	10	to	to	PART
fbem-6872	97	11	correctly	correctly	ADV
fbem-6872	97	12	perform	perform	VERB
fbem-6872	97	13	the	the	DET
fbem-6872	97	14	role	role	NOUN
fbem-6872	97	15	of	of	ADP
fbem-6872	97	16	supervision	supervision	NOUN
fbem-6872	97	17	and	and	CCONJ
fbem-6872	97	18	governance	governance	NOUN
fbem-6872	97	19	of	of	ADP
fbem-6872	97	20	the	the	DET
fbem-6872	97	21	capital	capital	NOUN
fbem-6872	97	22	market	market	NOUN
fbem-6872	97	23	,	,	PUNCT
fbem-6872	97	24	so	so	SCONJ
fbem-6872	97	25	as	as	SCONJ
fbem-6872	97	26	to	to	PART
fbem-6872	97	27	ensure	ensure	VERB
fbem-6872	97	28	the	the	DET
fbem-6872	97	29	more	more	ADV
fbem-6872	97	30	reasonable	reasonable	ADJ
fbem-6872	97	31	and	and	CCONJ
fbem-6872	97	32	stable	stable	ADJ
fbem-6872	97	33	development	development	NOUN
fbem-6872	97	34	of	of	ADP
fbem-6872	97	35	china	china	PROPN
fbem-6872	97	36	's	's	PART
fbem-6872	97	37	capital	capital	NOUN
fbem-6872	97	38	market	market	NOUN
fbem-6872	97	39	.	.	PUNCT
fbem-6872	98	1	references	reference	NOUN
fbem-6872	98	2	[	[	X
fbem-6872	98	3	1	1	NUM
fbem-6872	98	4	]	]	SYM
fbem-6872	98	5	hu	hu	PROPN
fbem-6872	99	1	x	x	PROPN
fbem-6872	99	2	,	,	PUNCT
fbem-6872	99	3	shu	shu	PROPN
fbem-6872	99	4	x.	x.	PROPN
fbem-6872	99	5	research	research	PROPN
fbem-6872	99	6	on	on	ADP
fbem-6872	99	7	the	the	DET
fbem-6872	99	8	influence	influence	NOUN
fbem-6872	99	9	mechanism	mechanism	NOUN
fbem-6872	99	10	of	of	ADP
fbem-6872	99	11	big	big	ADJ
fbem-6872	99	12	data	datum	NOUN
fbem-6872	99	13	on	on	ADP
fbem-6872	99	14	enterprise	enterprise	NOUN
fbem-6872	99	15	management	management	NOUN
fbem-6872	99	16	decision[j	decision[j	PROPN
fbem-6872	99	17	]	]	PUNCT
fbem-6872	99	18	.	.	PUNCT
fbem-6872	100	1	basic	basic	ADJ
fbem-6872	100	2	&	&	CCONJ
fbem-6872	100	3	clinical	clinical	ADJ
fbem-6872	100	4	pharmacology	pharmacology	NOUN
fbem-6872	100	5	&	&	CCONJ
fbem-6872	100	6	toxicology.2019,22(1):12	toxicology.2019,22(1):12	NOUN
fbem-6872	100	7	-	-	SYM
fbem-6872	100	8	15	15	NUM
fbem-6872	100	9	.	.	PUNCT
fbem-6872	100	10	82	82	NUM
fbem-6872	101	1	[	[	X
fbem-6872	101	2	2	2	NUM
fbem-6872	101	3	]	]	X
fbem-6872	101	4	chen	chen	PROPN
fbem-6872	101	5	y	y	PROPN
fbem-6872	101	6	,	,	PUNCT
fbem-6872	101	7	si	si	PROPN
fbem-6872	101	8	f	f	PROPN
fbem-6872	101	9	,	,	PUNCT
fbem-6872	101	10	lu	lu	PROPN
fbem-6872	101	11	x	x	NOUN
fbem-6872	101	12	,	,	PUNCT
fbem-6872	101	13	et	et	PROPN
fbem-6872	101	14	al	al	PROPN
fbem-6872	101	15	.	.	PROPN
fbem-6872	101	16	research	research	NOUN
fbem-6872	101	17	on	on	ADP
fbem-6872	101	18	the	the	DET
fbem-6872	101	19	influence	influence	NOUN
fbem-6872	101	20	mechanism	mechanism	NOUN
fbem-6872	101	21	of	of	ADP
fbem-6872	101	22	the	the	DET
fbem-6872	101	23	across	across	ADP
fbem-6872	101	24	-	-	PUNCT
fbem-6872	101	25	industrial	industrial	ADJ
fbem-6872	101	26	-	-	PUNCT
fbem-6872	101	27	chain	chain	NOUN
fbem-6872	101	28	investment	investment	NOUN
fbem-6872	101	29	speed	speed	NOUN
fbem-6872	101	30	on	on	ADP
fbem-6872	101	31	innovation	innovation	NOUN
fbem-6872	101	32	performance	performance	NOUN
fbem-6872	101	33	of	of	ADP
fbem-6872	101	34	ai	ai	PROPN
fbem-6872	101	35	enterprises	enterprise	NOUN
fbem-6872	101	36	:	:	PUNCT
fbem-6872	101	37	improvement	improvement	NOUN
fbem-6872	101	38	path	path	NOUN
fbem-6872	101	39	of	of	ADP
fbem-6872	101	40	artificial	artificial	ADJ
fbem-6872	101	41	intelligence	intelligence	NOUN
fbem-6872	101	42	technology	technology	NOUN
fbem-6872	101	43	application[j	application[j	PROPN
fbem-6872	101	44	]	]	PUNCT
fbem-6872	101	45	.	.	PUNCT
fbem-6872	102	1	mobile	mobile	ADJ
fbem-6872	102	2	information	information	NOUN
fbem-6872	102	3	systems	system	NOUN
fbem-6872	102	4	,	,	PUNCT
fbem-6872	102	5	2021,10(3):15	2021,10(3):15	NUM
fbem-6872	102	6	-	-	SYM
fbem-6872	102	7	17	17	NUM
fbem-6872	102	8	.	.	PUNCT
fbem-6872	103	1	[	[	X
fbem-6872	103	2	3	3	X
fbem-6872	103	3	]	]	X
fbem-6872	103	4	li	li	PROPN
fbem-6872	103	5	p	p	PROPN
fbem-6872	103	6	,	,	PUNCT
fbem-6872	103	7	duan	duan	PROPN
fbem-6872	103	8	z	z	PROPN
fbem-6872	103	9	,	,	PUNCT
fbem-6872	103	10	zhang	zhang	PROPN
fbem-6872	103	11	z	z	PROPN
fbem-6872	103	12	,	,	PUNCT
fbem-6872	103	13	et	et	PROPN
fbem-6872	103	14	al	al	PROPN
fbem-6872	103	15	.	.	PUNCT
fbem-6872	103	16	impacts	impact	NOUN
fbem-6872	103	17	of	of	ADP
fbem-6872	103	18	government	government	NOUN
fbem-6872	103	19	supervision	supervision	NOUN
fbem-6872	103	20	on	on	ADP
fbem-6872	103	21	hospitalization	hospitalization	NOUN
fbem-6872	103	22	costs	cost	NOUN
fbem-6872	103	23	for	for	ADP
fbem-6872	103	24	inpatients	inpatient	NOUN
fbem-6872	103	25	with	with	ADP
fbem-6872	103	26	copd	copd	NOUN
fbem-6872	103	27	:	:	PUNCT
fbem-6872	103	28	an	an	DET
fbem-6872	103	29	interrupted	interrupted	ADJ
fbem-6872	103	30	time	time	NOUN
fbem-6872	103	31	series	series	PROPN
fbem-6872	103	32	study[j	study[j	PROPN
fbem-6872	103	33	]	]	PUNCT
fbem-6872	103	34	.	.	PUNCT
fbem-6872	104	1	medicine	medicine	NOUN
fbem-6872	104	2	,	,	PUNCT
fbem-6872	104	3	2020	2020	NUM
fbem-6872	104	4	,	,	PUNCT
fbem-6872	104	5	99(5):17	99(5):17	NUM
fbem-6872	104	6	-	-	SYM
fbem-6872	104	7	28	28	NUM
fbem-6872	104	8	.	.	PUNCT
fbem-6872	105	1	[	[	X
fbem-6872	105	2	4	4	X
fbem-6872	105	3	]	]	PUNCT
fbem-6872	105	4	yang	yang	PROPN
fbem-6872	105	5	h	h	PROPN
fbem-6872	105	6	,	,	PUNCT
fbem-6872	105	7	ren	ren	PROPN
fbem-6872	105	8	w.	w.	PROPN
fbem-6872	105	9	research	research	PROPN
fbem-6872	105	10	on	on	ADP
fbem-6872	105	11	the	the	DET
fbem-6872	105	12	influence	influence	NOUN
fbem-6872	105	13	mechanism	mechanism	NOUN
fbem-6872	105	14	and	and	CCONJ
fbem-6872	105	15	configuration	configuration	NOUN
fbem-6872	105	16	path	path	NOUN
fbem-6872	105	17	of	of	ADP
fbem-6872	105	18	network	network	NOUN
fbem-6872	105	19	relationship	relationship	NOUN
fbem-6872	105	20	characteristics	characteristic	NOUN
fbem-6872	105	21	on	on	ADP
fbem-6872	105	22	smes	sme	NOUN
fbem-6872	105	23	'	'	PART
fbem-6872	105	24	innovation	innovation	NOUN
fbem-6872	105	25	—	—	PUNCT
fbem-6872	105	26	the	the	DET
fbem-6872	105	27	mediating	mediate	VERB
fbem-6872	105	28	effect	effect	NOUN
fbem-6872	105	29	of	of	ADP
fbem-6872	105	30	supply	supply	NOUN
fbem-6872	105	31	chain	chain	NOUN
fbem-6872	105	32	dynamic	dynamic	ADJ
fbem-6872	105	33	capability	capability	NOUN
fbem-6872	105	34	and	and	CCONJ
fbem-6872	105	35	the	the	DET
fbem-6872	105	36	moderating	moderate	VERB
fbem-6872	105	37	effect	effect	NOUN
fbem-6872	105	38	of	of	ADP
fbem-6872	105	39	geographical	geographical	ADJ
fbem-6872	105	40	proximity[j	proximity[j	NOUN
fbem-6872	105	41	]	]	PUNCT
fbem-6872	105	42	.	.	PUNCT
fbem-6872	106	1	sustainability	sustainability	NOUN
fbem-6872	106	2	,	,	PUNCT
fbem-6872	106	3	2021	2021	NUM
fbem-6872	106	4	,	,	PUNCT
fbem-6872	106	5	13(5):16	13(5):16	NUM
fbem-6872	106	6	-	-	PUNCT
fbem-6872	106	7	23	23	NUM
fbem-6872	106	8	.	.	PUNCT
fbem-6872	107	1	[	[	X
fbem-6872	107	2	5	5	NUM
fbem-6872	107	3	]	]	PUNCT
fbem-6872	107	4	zhu	zhu	PROPN
fbem-6872	107	5	w	w	PROPN
fbem-6872	107	6	,	,	PUNCT
fbem-6872	107	7	lu	lu	PROPN
fbem-6872	107	8	q.	q.	PROPN
fbem-6872	107	9	research	research	NOUN
fbem-6872	107	10	on	on	ADP
fbem-6872	107	11	the	the	DET
fbem-6872	107	12	influence	influence	NOUN
fbem-6872	107	13	mechanism	mechanism	NOUN
fbem-6872	107	14	of	of	ADP
fbem-6872	107	15	performance	performance	NOUN
fbem-6872	107	16	excellence	excellence	NOUN
fbem-6872	107	17	model	model	NOUN
fbem-6872	107	18	on	on	ADP
fbem-6872	107	19	enterprise	enterprise	NOUN
fbem-6872	107	20	performance	performance	NOUN
fbem-6872	107	21	international	international	ADJ
fbem-6872	107	22	conference	conference	NOUN
fbem-6872	107	23	on	on	ADP
fbem-6872	107	24	wireless	wireless	ADJ
fbem-6872	107	25	communications	communication	NOUN
fbem-6872	107	26	and	and	CCONJ
fbem-6872	107	27	smart	smart	ADJ
fbem-6872	107	28	grid	grid	NOUN
fbem-6872	107	29	(	(	PUNCT
fbem-6872	107	30	icwcsg)[j	icwcsg)[j	NOUN
fbem-6872	107	31	]	]	PUNCT
fbem-6872	107	32	.	.	PUNCT
fbem-6872	108	1	2020,33(9):16	2020,33(9):16	NUM
fbem-6872	108	2	-	-	SYM
fbem-6872	108	3	22	22	NUM
fbem-6872	108	4	.	.	PUNCT
fbem-6872	109	1	[	[	X
fbem-6872	109	2	6	6	NUM
fbem-6872	109	3	]	]	X
fbem-6872	109	4	jia	jia	PROPN
fbem-6872	109	5	q	q	PROPN
fbem-6872	109	6	,	,	PUNCT
fbem-6872	109	7	wang	wang	PROPN
fbem-6872	109	8	y.	y.	PROPN
fbem-6872	109	9	the	the	DET
fbem-6872	109	10	research	research	NOUN
fbem-6872	109	11	on	on	ADP
fbem-6872	109	12	the	the	DET
fbem-6872	109	13	relationship	relationship	NOUN
fbem-6872	109	14	between	between	ADP
fbem-6872	109	15	media	medium	NOUN
fbem-6872	109	16	supervision	supervision	NOUN
fbem-6872	109	17	,	,	PUNCT
fbem-6872	109	18	internal	internal	ADJ
fbem-6872	109	19	audit	audit	NOUN
fbem-6872	109	20	effectiveness	effectiveness	NOUN
fbem-6872	109	21	and	and	CCONJ
fbem-6872	109	22	enterprise	enterprise	NOUN
fbem-6872	109	23	value[j	value[j	PROPN
fbem-6872	109	24	]	]	PUNCT
fbem-6872	109	25	.	.	PUNCT
fbem-6872	110	1	destech	destech	NOUN
fbem-6872	110	2	transactions	transaction	NOUN
fbem-6872	110	3	on	on	ADP
fbem-6872	110	4	social	social	ADJ
fbem-6872	110	5	science	science	NOUN
fbem-6872	110	6	education	education	NOUN
fbem-6872	110	7	and	and	CCONJ
fbem-6872	110	8	human	human	ADJ
fbem-6872	110	9	science	science	NOUN
fbem-6872	110	10	,	,	PUNCT
fbem-6872	110	11	2020,20(1):25	2020,20(1):25	NUM
fbem-6872	110	12	-	-	SYM
fbem-6872	110	13	27	27	NUM
fbem-6872	110	14	.	.	PUNCT
fbem-6872	111	1	[	[	X
fbem-6872	111	2	7	7	NUM
fbem-6872	111	3	]	]	X
fbem-6872	111	4	wangcuili	wangcuili	NOUN
fbem-6872	111	5	.	.	PUNCT
fbem-6872	112	1	research	research	NOUN
fbem-6872	112	2	on	on	ADP
fbem-6872	112	3	financial	financial	ADJ
fbem-6872	112	4	risk	risk	NOUN
fbem-6872	112	5	control	control	NOUN
fbem-6872	112	6	of	of	ADP
fbem-6872	112	7	public	public	ADJ
fbem-6872	112	8	institutions	institution	NOUN
fbem-6872	112	9	based	base	VERB
fbem-6872	112	10	on	on	ADP
fbem-6872	112	11	internal	internal	ADJ
fbem-6872	112	12	audit[j	audit[j	ADV
fbem-6872	112	13	]	]	PUNCT
fbem-6872	112	14	.	.	PUNCT
fbem-6872	113	1	economic	economic	ADJ
fbem-6872	113	2	management	management	NOUN
fbem-6872	113	3	of	of	ADP
fbem-6872	113	4	foreign	foreign	ADJ
fbem-6872	113	5	science	science	NOUN
fbem-6872	113	6	and	and	CCONJ
fbem-6872	113	7	technology	technology	NOUN
fbem-6872	113	8	journal	journal	NOUN
fbem-6872	113	9	database	database	NOUN
fbem-6872	113	10	(	(	PUNCT
fbem-6872	113	11	abstract	abstract	ADJ
fbem-6872	113	12	edition	edition	NOUN
fbem-6872	113	13	)	)	PUNCT
fbem-6872	113	14	,	,	PUNCT
fbem-6872	113	15	2022,2022(5):5	2022,2022(5):5	NUM
fbem-6872	113	16	-	-	SYM
fbem-6872	113	17	6	6	NUM
fbem-6872	113	18	.	.	PUNCT
fbem-6872	114	1	[	[	X
fbem-6872	114	2	8	8	NUM
fbem-6872	114	3	]	]	PUNCT
fbem-6872	114	4	xu	xu	PROPN
fbem-6872	114	5	l	l	PROPN
fbem-6872	114	6	,	,	PUNCT
fbem-6872	114	7	yang	yang	PROPN
fbem-6872	114	8	y	y	PROPN
fbem-6872	114	9	,	,	PUNCT
fbem-6872	114	10	chu	chu	PROPN
fbem-6872	114	11	x.	x.	PROPN
fbem-6872	114	12	research	research	PROPN
fbem-6872	114	13	on	on	ADP
fbem-6872	114	14	the	the	DET
fbem-6872	114	15	influence	influence	NOUN
fbem-6872	114	16	mechanism	mechanism	NOUN
fbem-6872	114	17	of	of	ADP
fbem-6872	114	18	block	block	NOUN
fbem-6872	114	19	chain	chain	NOUN
fbem-6872	114	20	on	on	ADP
fbem-6872	114	21	the	the	DET
fbem-6872	114	22	credit	credit	NOUN
fbem-6872	114	23	of	of	ADP
fbem-6872	114	24	transportation	transportation	NOUN
fbem-6872	114	25	capacity	capacity	NOUN
fbem-6872	114	26	supply	supply	NOUN
fbem-6872	114	27	chain	chain	NOUN
fbem-6872	114	28	finance[j	finance[j	PROPN
fbem-6872	114	29	]	]	PUNCT
fbem-6872	114	30	.	.	PUNCT
fbem-6872	115	1	mathematical	mathematical	ADJ
fbem-6872	115	2	problems	problem	NOUN
fbem-6872	115	3	in	in	ADP
fbem-6872	115	4	engineering	engineering	NOUN
fbem-6872	115	5	,	,	PUNCT
fbem-6872	115	6	2021	2021	NUM
fbem-6872	115	7	,	,	PUNCT
fbem-6872	115	8	2021(1):1	2021(1):1	PROPN
fbem-6872	115	9	-	-	SYM
fbem-6872	115	10	11	11	NUM
fbem-6872	115	11	.	.	PUNCT
fbem-6872	116	1	[	[	X
fbem-6872	116	2	9	9	NUM
fbem-6872	116	3	]	]	SYM
fbem-6872	116	4	lingli	lingli	NOUN
fbem-6872	116	5	m	m	PROPN
fbem-6872	116	6	a	a	PRON
fbem-6872	116	7	,	,	PUNCT
fbem-6872	116	8	shen	shen	PROPN
fbem-6872	116	9	j	j	PROPN
fbem-6872	116	10	,	,	PUNCT
fbem-6872	116	11	tian	tian	PROPN
fbem-6872	116	12	x	x	X
fbem-6872	116	13	,	,	PUNCT
fbem-6872	116	14	et	et	PROPN
fbem-6872	116	15	al	al	PROPN
fbem-6872	116	16	.	.	PROPN
fbem-6872	116	17	research	research	NOUN
fbem-6872	116	18	on	on	ADP
fbem-6872	116	19	the	the	DET
fbem-6872	116	20	effect	effect	NOUN
fbem-6872	116	21	of	of	ADP
fbem-6872	116	22	incentive	incentive	NOUN
fbem-6872	116	23	mechanisms	mechanism	NOUN
fbem-6872	116	24	to	to	PART
fbem-6872	116	25	audit	audit	VERB
fbem-6872	116	26	fees	fee	NOUN
fbem-6872	116	27	in	in	ADP
fbem-6872	116	28	listed	list	VERB
fbem-6872	116	29	companies[j	companies[j	NOUN
fbem-6872	116	30	]	]	PUNCT
fbem-6872	116	31	.	.	PUNCT
fbem-6872	117	1	journal	journal	PROPN
fbem-6872	117	2	of	of	ADP
fbem-6872	117	3	wuhan	wuhan	PROPN
fbem-6872	117	4	university	university	PROPN
fbem-6872	117	5	of	of	ADP
fbem-6872	117	6	technology(information	technology(information	PROPN
fbem-6872	117	7	&	&	CCONJ
fbem-6872	117	8	management	management	PROPN
fbem-6872	117	9	engineering	engineering	PROPN
fbem-6872	117	10	)	)	PUNCT
fbem-6872	117	11	,	,	PUNCT
fbem-6872	117	12	2018,26(4):30	2018,26(4):30	NUM
fbem-6872	117	13	-	-	SYM
fbem-6872	117	14	34	34	NUM
fbem-6872	117	15	.	.	PUNCT
fbem-6872	118	1	[	[	X
fbem-6872	118	2	10	10	NUM
fbem-6872	118	3	]	]	X
fbem-6872	118	4	zi	zi	PROPN
fbem-6872	118	5	s	s	PROPN
fbem-6872	118	6	u	u	PROPN
fbem-6872	118	7	,	,	PUNCT
fbem-6872	118	8	chen	chen	PROPN
fbem-6872	118	9	y.	y.	PROPN
fbem-6872	118	10	research	research	PROPN
fbem-6872	118	11	on	on	ADP
fbem-6872	118	12	the	the	DET
fbem-6872	118	13	path	path	NOUN
fbem-6872	118	14	of	of	ADP
fbem-6872	118	15	full	full	ADJ
fbem-6872	118	16	coverage	coverage	NOUN
fbem-6872	118	17	of	of	ADP
fbem-6872	118	18	state	state	NOUN
fbem-6872	118	19	owned	own	VERB
fbem-6872	118	20	assets	asset	NOUN
fbem-6872	118	21	audit	audit	NOUN
fbem-6872	118	22	supervision	supervision	NOUN
fbem-6872	118	23	——	——	PUNCT
fbem-6872	118	24	analysis	analysis	NOUN
fbem-6872	118	25	based	base	VERB
fbem-6872	118	26	on	on	ADP
fbem-6872	118	27	big	big	ADJ
fbem-6872	118	28	data	datum	NOUN
fbem-6872	118	29	environment[j	environment[j	PROPN
fbem-6872	118	30	]	]	X
fbem-6872	118	31	.	.	PUNCT
fbem-6872	118	32	journal	journal	PROPN
fbem-6872	118	33	of	of	ADP
fbem-6872	118	34	hebei	hebei	PROPN
fbem-6872	118	35	geo	geo	PROPN
fbem-6872	118	36	university	university	PROPN
fbem-6872	118	37	,	,	PUNCT
fbem-6872	118	38	2018,23(7):35	2018,23(7):35	PROPN
fbem-6872	118	39	-	-	SYM
fbem-6872	118	40	37	37	NUM
fbem-6872	118	41	.	.	PUNCT