id	sid	eid	entity	type
hassl-841	1	1	78	CARDINAL
hassl-841	1	2	2020	DATE
hassl-841	5	1	university of malaya	ORG
hassl-841	5	2	malaysia	GPE
hassl-841	6	1	2,3supervisor	CARDINAL
hassl-841	6	2	university of malaya	ORG
hassl-841	6	3	malaysia	GPE
hassl-841	7	1	26	CARDINAL
hassl-841	7	2	november 2019	DATE
hassl-841	7	3	6 january 2020	DATE
hassl-841	7	4	11	CARDINAL
hassl-841	7	5	9	CARDINAL
hassl-841	7	6	march 2020	DATE
hassl-841	17	1	one	CARDINAL
hassl-841	18	1	1	CARDINAL
hassl-841	18	2	enron	ORG
hassl-841	18	3	worldcom	ORG
hassl-841	19	1	the years	DATE
hassl-841	19	2	2002	DATE
hassl-841	19	3	us	GPE
hassl-841	19	4	frc	ORG
hassl-841	19	5	uk	GPE
hassl-841	19	6	india	GPE
hassl-841	19	7	satyam computer humanities	ORG
hassl-841	19	8	2020	DATE
hassl-841	20	1	8	CARDINAL
hassl-841	20	2	1	CARDINAL
hassl-841	21	1	78-90	CARDINAL
hassl-841	22	1	2312-4318	CARDINAL
hassl-841	22	2	2312-5659	DATE
hassl-841	22	3	10.18488	CARDINAL
hassl-841	22	4	2020	DATE
hassl-841	24	1	https://www.doi.org/10.18488/journal.73.2020.81.78.90	ORG
hassl-841	24	2	social sciences letters	ORG
hassl-841	24	3	2020	DATE
hassl-841	24	4	8(1	CARDINAL
hassl-841	24	5	78	CARDINAL
hassl-841	24	6	90 79	CARDINAL
hassl-841	24	7	2020	DATE
hassl-841	26	1	2009	DATE
hassl-841	26	2	epstein	PERSON
hassl-841	26	3	dorrel, & varadarajan	ORG
hassl-841	26	4	2017	DATE
hassl-841	26	5	olympus	ORG
hassl-841	26	6	toshiba	ORG
hassl-841	26	7	japan	GPE
hassl-841	26	8	uemura	ORG
hassl-841	26	9	2016	DATE
hassl-841	28	1	iskandar	NORP
hassl-841	28	2	sari	PERSON
hassl-841	28	3	mohd	PERSON
hassl-841	28	4	2012	DATE
hassl-841	28	5	jackson	GPE
hassl-841	28	6	2008	DATE
hassl-841	28	7	& gillett	PERSON
hassl-841	28	8	2012	DATE
hassl-841	28	9	reichelt & wang	ORG
hassl-841	28	10	2010	DATE
hassl-841	28	11	seidel	ORG
hassl-841	28	12	2017	DATE
hassl-841	28	13	2010	DATE
hassl-841	29	1	the years	DATE
hassl-841	29	2	hussein	PERSON
hassl-841	29	3	2013	DATE
hassl-841	29	4	kelton	PERSON
hassl-841	29	5	mercer	GPE
hassl-841	29	6	2016	DATE
hassl-841	30	1	2014	DATE
hassl-841	30	2	neri & russo	ORG
hassl-841	30	3	2014	DATE
hassl-841	30	4	2014	DATE
hassl-841	31	1	2016	CARDINAL
hassl-841	35	1	2	CARDINAL
hassl-841	35	2	2.1	CARDINAL
hassl-841	37	1	one	CARDINAL
hassl-841	37	2	duff	PERSON
hassl-841	37	3	2004	DATE
hassl-841	37	4	nine	CARDINAL
hassl-841	38	1	duff	PERSON
hassl-841	38	2	1997	DATE
hassl-841	41	1	iskandar et al.	PERSON
hassl-841	41	2	2012	DATE
hassl-841	43	1	peytcheva	PERSON
hassl-841	43	2	gillett	PERSON
hassl-841	43	3	2012	DATE
hassl-841	45	1	education &	ORG
hassl-841	45	2	cheng	PERSON
hassl-841	45	3	liu	PERSON
hassl-841	45	4	chien	PERSON
hassl-841	45	5	2009	DATE
hassl-841	45	6	reichelt	PERSON
hassl-841	45	7	wang	PERSON
hassl-841	45	8	2010	DATE
hassl-841	46	1	social sciences letters	ORG
hassl-841	46	2	2020	DATE
hassl-841	46	3	8(1	CARDINAL
hassl-841	46	4	78-90 80	DATE
hassl-841	46	5	2020	DATE
hassl-841	51	1	2.2	CARDINAL
hassl-841	52	1	cheng et al.	PERSON
hassl-841	52	2	2009	DATE
hassl-841	53	1	gallardo gallardo & thunnissen	ORG
hassl-841	53	2	2016	DATE
hassl-841	53	3	2009	DATE
hassl-841	53	4	304	CARDINAL
hassl-841	54	1	yuen	PERSON
hassl-841	54	2	2011	DATE
hassl-841	54	3	kang	PERSON
hassl-841	54	4	lee	PERSON
hassl-841	54	5	stein	PERSON
hassl-841	54	6	2017	CARDINAL
hassl-841	54	7	cheng et al	PERSON
hassl-841	55	1	2009	DATE
hassl-841	55	2	2005	DATE
hassl-841	55	3	andrew	PERSON
hassl-841	55	4	2014	DATE
hassl-841	59	1	2009	DATE
hassl-841	62	1	3	CARDINAL
hassl-841	62	2	3.1	CARDINAL
hassl-841	63	1	3.1.1	CARDINAL
hassl-841	64	1	2001	DATE
hassl-841	65	1	1	CARDINAL
hassl-841	67	1	cavanagh	ORG
hassl-841	67	2	1997	DATE
hassl-841	67	3	& kyngäs	PERSON
hassl-841	67	4	2008	DATE
hassl-841	68	1	social sciences letters	ORG
hassl-841	68	2	2020	DATE
hassl-841	68	3	8(1	CARDINAL
hassl-841	68	4	78-90 81	CARDINAL
hassl-841	68	5	2020	DATE
hassl-841	71	1	supervision & review	ORG
hassl-841	72	1	1	CARDINAL
hassl-841	75	1	uk	GPE
hassl-841	75	2	australia	GPE
hassl-841	75	3	two	CARDINAL
hassl-841	75	4	frc	ORG
hassl-841	75	5	uk	GPE
hassl-841	75	6	2001	DATE
hassl-841	75	7	australian	NORP
hassl-841	75	8	australia	GPE
hassl-841	76	1	malaysian	NORP
hassl-841	76	2	malaysia	GPE
hassl-841	77	1	uk	GPE
hassl-841	77	2	australia	GPE
hassl-841	77	3	malaysia	GPE
hassl-841	77	4	malaysian	NORP
hassl-841	78	1	2016	DATE
hassl-841	78	2	ten	CARDINAL
hassl-841	78	3	2	CARDINAL
hassl-841	79	1	ten	CARDINAL
hassl-841	79	2	2016	CARDINAL
hassl-841	79	3	february 2017	DATE
hassl-841	79	4	2017	DATE
hassl-841	80	1	table-2	PERSON
hassl-841	82	1	year 2016	DATE
hassl-841	82	2	united kingdom	GPE
hassl-841	82	3	uk	GPE
hassl-841	82	4	australia	GPE
hassl-841	82	5	1	CARDINAL
hassl-841	83	1	pricewaterhousecoopers	ORG
hassl-841	85	1	deloitte 	PERSON
hassl-841	86	1	2 3	CARDINAL
hassl-841	87	1	ernst & young	ORG
hassl-841	89	1	kpmg	ORG
hassl-841	91	1	2	CARDINAL
hassl-841	91	2	5	CARDINAL
hassl-841	91	3	bdo	ORG
hassl-841	92	1	  2 6	PRODUCT
hassl-841	94	1	 2 7	ORG
hassl-841	94	2	thornton international (	ORG
hassl-841	95	1	baker tilly international	PERSON
hassl-841	96	1	1 9	CARDINAL
hassl-841	97	1	crowe howarth international (crowe	ORG
hassl-841	98	1	10	CARDINAL
hassl-841	99	1	2	CARDINAL
hassl-841	99	2	9	CARDINAL
hassl-841	99	3	uk	GPE
hassl-841	99	4	uk	GPE
hassl-841	99	5	social sciences letters	ORG
hassl-841	99	6	2020	DATE
hassl-841	99	7	8(1	CARDINAL
hassl-841	99	8	78-90 82	DATE
hassl-841	99	9	2020	DATE
hassl-841	101	1	3.2	CARDINAL
hassl-841	101	2	3.2.1	CARDINAL
hassl-841	102	1	2006	DATE
hassl-841	103	1	10	CARDINAL
hassl-841	105	1	1	CARDINAL
hassl-841	107	1	3.2.2	CARDINAL
hassl-841	109	1	collins	PERSON
hassl-841	109	2	2007	DATE
hassl-841	110	1	ten	CARDINAL
hassl-841	110	2	eight	CARDINAL
hassl-841	110	3	two	CARDINAL
hassl-841	110	4	malaysia	GPE
hassl-841	111	1	malaysia	GPE
hassl-841	112	1	eight	CARDINAL
hassl-841	112	2	one	CARDINAL
hassl-841	112	3	five	CARDINAL
hassl-841	112	4	1	CARDINAL
hassl-841	112	5	5	CARDINAL
hassl-841	112	6	two	CARDINAL
hassl-841	112	7	1	CARDINAL
hassl-841	112	8	2	CARDINAL
hassl-841	113	1	two	CARDINAL
hassl-841	113	2	one	CARDINAL
hassl-841	114	1	4	CARDINAL
hassl-841	114	2	4.1	CARDINAL
hassl-841	115	1	3	CARDINAL
hassl-841	115	2	1	CARDINAL
hassl-841	119	1	9	CARDINAL
hassl-841	119	2	australia	GPE
hassl-841	119	3	10	CARDINAL
hassl-841	119	4	uk & australia	ORG
hassl-841	129	1	9 9 8 2 8	TIME
hassl-841	129	2	7 100%	PERCENT
hassl-841	129	3	100%	PERCENT
hassl-841	129	4	89%	PERCENT
hassl-841	129	5	22%	PERCENT
hassl-841	129	6	89%	PERCENT
hassl-841	129	7	78%	PERCENT
hassl-841	129	8	8 7	DATE
hassl-841	129	9	7 80%	PERCENT
hassl-841	129	10	70%	PERCENT
hassl-841	129	11	100%	PERCENT
hassl-841	129	12	50%	PERCENT
hassl-841	129	13	30%	PERCENT
hassl-841	129	14	70%	PERCENT
hassl-841	129	15	17 16	DATE
hassl-841	129	16	14 89%	PERCENT
hassl-841	129	17	84%	PERCENT
hassl-841	129	18	95%	PERCENT
hassl-841	129	19	37%	PERCENT
hassl-841	129	20	58%	PERCENT
hassl-841	129	21	74%	PERCENT
hassl-841	129	22	2016	DATE
hassl-841	132	1	nineteen	CARDINAL
hassl-841	133	1	social sciences letters	ORG
hassl-841	133	2	2020	DATE
hassl-841	133	3	8(1	CARDINAL
hassl-841	133	4	78-90 83	DATE
hassl-841	133	5	2020	DATE
hassl-841	136	1	uk	GPE
hassl-841	136	2	70%	PERCENT
hassl-841	136	3	australia	GPE
hassl-841	136	4	1	CARDINAL
hassl-841	136	5	uk	GPE
hassl-841	136	6	80%	PERCENT
hassl-841	136	7	australia	GPE
hassl-841	139	1	78%	PERCENT
hassl-841	139	2	uk	GPE
hassl-841	139	3	70%	PERCENT
hassl-841	139	4	australia	GPE
hassl-841	140	1	22%	PERCENT
hassl-841	140	2	uk	GPE
hassl-841	140	3	half	CARDINAL
hassl-841	140	4	australian	NORP
hassl-841	141	1	uk	GPE
hassl-841	141	2	frc	ORG
hassl-841	141	3	icaew	ORG
hassl-841	141	4	annual	DATE
hassl-841	142	1	89%	PERCENT
hassl-841	142	2	uk	GPE
hassl-841	143	1	malaysian	NORP
hassl-841	145	1	4.2	CARDINAL
hassl-841	145	2	4	CARDINAL
hassl-841	148	1	only four	CARDINAL
hassl-841	148	2	uk	GPE
hassl-841	148	3	australia	GPE
hassl-841	149	1	kpmg	GPE
hassl-841	149	2	uk	GPE
hassl-841	149	3	two	CARDINAL
hassl-841	150	1	firstly	ORDINAL
hassl-841	150	2	44%	PERCENT
hassl-841	150	3	uk	GPE
hassl-841	150	4	40%	PERCENT
hassl-841	150	5	australian	NORP
hassl-841	151	1	secondly	ORDINAL
hassl-841	151	2	half	CARDINAL
hassl-841	154	1	it‟s	GPE
hassl-841	154	2	it‟s	GPE
hassl-841	154	3	1	CARDINAL
hassl-841	155	1	social sciences letters	ORG
hassl-841	155	2	2020	DATE
hassl-841	155	3	8(1	CARDINAL
hassl-841	155	4	78-90 84	DATE
hassl-841	155	5	2020	DATE
hassl-841	157	1	it‟s	FAC
hassl-841	161	1	table-4	PERSON
hassl-841	162	1	9	CARDINAL
hassl-841	162	2	australia	GPE
hassl-841	162	3	10	CARDINAL
hassl-841	162	4	uk & australia	ORG
hassl-841	167	1	1	CARDINAL
hassl-841	167	2	4 2 44%	PERCENT
hassl-841	167	3	22%	PERCENT
hassl-841	167	4	4 3 40%	PERCENT
hassl-841	167	5	30%	PERCENT
hassl-841	167	6	8 5 42%	PERCENT
hassl-841	167	7	26%	PERCENT
hassl-841	167	8	2	CARDINAL
hassl-841	168	1	5	CARDINAL
hassl-841	168	2	7 3 56%	PERCENT
hassl-841	168	3	44%	PERCENT
hassl-841	168	4	78%	PERCENT
hassl-841	168	5	33%	PERCENT
hassl-841	168	6	3 3 5	DATE
hassl-841	168	7	1 30%	PERCENT
hassl-841	168	8	30%	PERCENT
hassl-841	168	9	50%	PERCENT
hassl-841	168	10	10%	PERCENT
hassl-841	168	11	8 7	DATE
hassl-841	168	12	4 42%	PERCENT
hassl-841	168	13	37%	PERCENT
hassl-841	168	14	63%	PERCENT
hassl-841	168	15	21%	PERCENT
hassl-841	168	16	3	CARDINAL
hassl-841	169	1	1	CARDINAL
hassl-841	169	2	9	CARDINAL
hassl-841	169	3	6 100%	PERCENT
hassl-841	169	4	89%	PERCENT
hassl-841	169	5	89%	PERCENT
hassl-841	169	6	67%	PERCENT
hassl-841	169	7	10 9	DATE
hassl-841	169	8	2 100%	PERCENT
hassl-841	169	9	90%	PERCENT
hassl-841	169	10	80%	PERCENT
hassl-841	169	11	20%	PERCENT
hassl-841	169	12	19 17	DATE
hassl-841	169	13	8 100%	PERCENT
hassl-841	169	14	89%	PERCENT
hassl-841	169	15	84%	PERCENT
hassl-841	169	16	47%	PERCENT
hassl-841	169	17	hours	TIME
hassl-841	169	18	2	CARDINAL
hassl-841	169	19	1 22%	PERCENT
hassl-841	169	20	22%	PERCENT
hassl-841	169	21	55%	PERCENT
hassl-841	169	22	55%	PERCENT
hassl-841	169	23	11%	PERCENT
hassl-841	169	24	6 3	DATE
hassl-841	169	25	2 60%	PERCENT
hassl-841	169	26	30%	PERCENT
hassl-841	169	27	60%	PERCENT
hassl-841	169	28	60%	PERCENT
hassl-841	169	29	20%	PERCENT
hassl-841	169	30	8 5	DATE
hassl-841	169	31	3 42%	PERCENT
hassl-841	169	32	26%	PERCENT
hassl-841	169	33	58%	PERCENT
hassl-841	169	34	58%	PERCENT
hassl-841	169	35	16%	PERCENT
hassl-841	169	36	9	CARDINAL
hassl-841	169	37	100%	PERCENT
hassl-841	169	38	11%	PERCENT
hassl-841	169	39	22%	PERCENT
hassl-841	169	40	10 1 2 100%	DATE
hassl-841	169	41	10%	PERCENT
hassl-841	169	42	20%	PERCENT
hassl-841	169	43	19 2 4	DATE
hassl-841	169	44	100%	PERCENT
hassl-841	169	45	10%	PERCENT
hassl-841	169	46	21%	PERCENT
hassl-841	169	47	6	CARDINAL
hassl-841	169	48	5	CARDINAL
hassl-841	169	49	3 1 56%	PERCENT
hassl-841	169	50	33%	PERCENT
hassl-841	169	51	11%	PERCENT
hassl-841	169	52	0 70%	PERCENT
hassl-841	169	53	0%	PERCENT
hassl-841	169	54	0%	PERCENT
hassl-841	169	55	12 3 1	DATE
hassl-841	169	56	63%	PERCENT
hassl-841	169	57	16%	PERCENT
hassl-841	169	58	5%	PERCENT
hassl-841	170	1	0 0%	PERCENT
hassl-841	170	2	0%	PERCENT
hassl-841	170	3	0%	PERCENT
hassl-841	170	4	4 4	DATE
hassl-841	170	5	0 44%	PERCENT
hassl-841	170	6	44%	PERCENT
hassl-841	170	7	0%	PERCENT
hassl-841	170	8	3 3 1	DATE
hassl-841	170	9	30%	PERCENT
hassl-841	170	10	30%	PERCENT
hassl-841	170	11	10%	PERCENT
hassl-841	170	12	7 7 1	DATE
hassl-841	170	13	37%	PERCENT
hassl-841	170	14	37%	PERCENT
hassl-841	170	15	5%	PERCENT
hassl-841	170	16	2016	DATE
hassl-841	171	1	social sciences letters	ORG
hassl-841	171	2	2020	DATE
hassl-841	171	3	8(1	CARDINAL
hassl-841	171	4	78-90 85	DATE
hassl-841	171	5	2020	DATE
hassl-841	173	1	4.2.2	CARDINAL
hassl-841	174	1	85%	PERCENT
hassl-841	174	2	uk	GPE
hassl-841	174	3	72%	PERCENT
hassl-841	174	4	australia	GPE
hassl-841	175	1	four	CARDINAL
hassl-841	176	1	two	CARDINAL
hassl-841	176	2	second	ORDINAL
hassl-841	177	1	56%	PERCENT
hassl-841	177	2	uk	GPE
hassl-841	177	3	30%	PERCENT
hassl-841	177	4	australia	GPE
hassl-841	178	1	second	ORDINAL
hassl-841	178	2	78%	PERCENT
hassl-841	178	3	uk	GPE
hassl-841	178	4	50%	PERCENT
hassl-841	178	5	australia	GPE
hassl-841	182	1	33%	PERCENT
hassl-841	182	2	uk	GPE
hassl-841	182	3	10%	PERCENT
hassl-841	182	4	australia	GPE
hassl-841	183	1	44%	PERCENT
hassl-841	183	2	uk	GPE
hassl-841	183	3	30%	PERCENT
hassl-841	183	4	australia	GPE
hassl-841	185	1	malaysian	NORP
hassl-841	187	1	4.2.3	CARDINAL
hassl-841	188	1	supervision & review	ORG
hassl-841	188	2	4	CARDINAL
hassl-841	190	1	five	CARDINAL
hassl-841	191	1	firstly	ORDINAL
hassl-841	191	2	professional & regulatory	ORG
hassl-841	191	3	1	CARDINAL
hassl-841	192	1	annual	DATE
hassl-841	194	1	89%	PERCENT
hassl-841	194	2	uk	GPE
hassl-841	194	3	90%	PERCENT
hassl-841	194	4	australian	NORP
hassl-841	196	1	89%	PERCENT
hassl-841	196	2	uk	GPE
hassl-841	196	3	80%	PERCENT
hassl-841	196	4	australian	NORP
hassl-841	196	5	social sciences letters	ORG
hassl-841	196	6	2020	DATE
hassl-841	196	7	8(1	CARDINAL
hassl-841	196	8	78-90 86	DATE
hassl-841	196	9	2020	DATE
hassl-841	199	1	67%	PERCENT
hassl-841	199	2	uk	GPE
hassl-841	199	3	20%	PERCENT
hassl-841	199	4	australian	NORP
hassl-841	201	1	1	CARDINAL
hassl-841	205	1	3	CARDINAL
hassl-841	206	1	4	CARDINAL
hassl-841	206	2	two	CARDINAL
hassl-841	207	1	firstly	ORDINAL
hassl-841	208	1	secondly	ORDINAL
hassl-841	209	1	gti australia	ORG
hassl-841	212	1	4.2.5	DATE
hassl-841	213	1	55% and 60%	PERCENT
hassl-841	213	2	uk	GPE
hassl-841	213	3	australian	NORP
hassl-841	213	4	two	CARDINAL
hassl-841	214	1	11%	PERCENT
hassl-841	214	2	uk	GPE
hassl-841	214	3	20%	PERCENT
hassl-841	214	4	australian	NORP
hassl-841	215	1	two	CARDINAL
hassl-841	215	2	hours	TIME
hassl-841	216	1	22%	PERCENT
hassl-841	216	2	uk	GPE
hassl-841	216	3	60%	PERCENT
hassl-841	216	4	australia	GPE
hassl-841	217	1	hours	TIME
hassl-841	217	2	between 90 to 120 hours	CARDINAL
hassl-841	217	3	three-year	DATE
hassl-841	217	4	uk	GPE
hassl-841	217	5	australia	GPE
hassl-841	219	1	22%	PERCENT
hassl-841	219	2	uk	GPE
hassl-841	219	3	30%	PERCENT
hassl-841	219	4	australia	GPE
hassl-841	221	1	social sciences letters	ORG
hassl-841	221	2	2020	DATE
hassl-841	221	3	8(1	CARDINAL
hassl-841	221	4	78-90 87	DATE
hassl-841	221	5	2020	DATE
hassl-841	223	1	between 60 to 80 hours	CARDINAL
hassl-841	225	1	3	CARDINAL
hassl-841	226	1	training hours	TIME
hassl-841	228	1	2	MONEY
hassl-841	235	1	malaysia	GPE
hassl-841	238	1	our working hours	TIME
hassl-841	239	1	the days	DATE
hassl-841	241	1	4	CARDINAL
hassl-841	242	1	4.2.7	TIME
hassl-841	242	2	4	CARDINAL
hassl-841	242	3	50%	PERCENT
hassl-841	242	4	uk	GPE
hassl-841	242	5	56%	PERCENT
hassl-841	242	6	australia	GPE
hassl-841	245	1	56%	PERCENT
hassl-841	245	2	70%	PERCENT
hassl-841	245	3	uk	GPE
hassl-841	245	4	australia	GPE
hassl-841	246	1	33%	PERCENT
hassl-841	248	1	4.2.8	CARDINAL
hassl-841	249	1	almost half	CARDINAL
hassl-841	250	1	australian	NORP
hassl-841	250	2	only about one	CARDINAL
hassl-841	250	3	third	ORDINAL
hassl-841	251	1	three	CARDINAL
hassl-841	252	1	firstly	ORDINAL
hassl-841	252	2	secondly	ORDINAL
hassl-841	254	1	44%	PERCENT
hassl-841	254	2	uk	GPE
hassl-841	254	3	30%	PERCENT
hassl-841	254	4	australia	GPE
hassl-841	254	5	two	CARDINAL
hassl-841	255	1	social sciences letters	ORG
hassl-841	255	2	2020	DATE
hassl-841	255	3	8(1	CARDINAL
hassl-841	255	4	78-90 88	DATE
hassl-841	255	5	2020	DATE
hassl-841	259	1	4.3	CARDINAL
hassl-841	261	1	factor‖	DATE
hassl-841	264	1	it‟s	GPE
hassl-841	266	1	3	CARDINAL
hassl-841	268	1	2	MONEY
hassl-841	269	1	5	CARDINAL
hassl-841	270	1	uk	GPE
hassl-841	270	2	australia	GPE
hassl-841	270	3	malaysian	NORP
hassl-841	271	1	supervision & review	ORG
hassl-841	274	1	two	CARDINAL
hassl-841	274	2	two	CARDINAL
hassl-841	278	1	social sciences letters	ORG
hassl-841	278	2	2020	DATE
hassl-841	278	3	8(1	CARDINAL
hassl-841	278	4	78-90 89	DATE
hassl-841	278	5	2020	DATE
hassl-841	287	1	b. k.	PERSON
hassl-841	287	2	j. v.	PERSON
hassl-841	287	3	d. r.	NORP
hassl-841	287	4	r. h.	PERSON
hassl-841	287	5	1997	DATE
hassl-841	288	1	6	CARDINAL
hassl-841	289	1	11(1	CARDINAL
hassl-841	289	2	7	CARDINAL
hassl-841	290	1	cavanagh	ORG
hassl-841	290	2	s. (1997	ORG
hassl-841	292	1	4(3	CARDINAL
hassl-841	292	2	5	CARDINAL
hassl-841	293	1	cheng	PERSON
hassl-841	293	2	liu	PERSON
hassl-841	293	3	y.-p.	GPE
hassl-841	294	1	2009	DATE
hassl-841	296	1	24(6	CARDINAL
hassl-841	296	2	523-541	CARDINAL
hassl-841	297	1	d. g.	PERSON
hassl-841	297	2	k.	PERSON
hassl-841	297	3	2009	DATE
hassl-841	299	1	304	CARDINAL
hassl-841	299	2	duff, a. (	PERSON
hassl-841	299	3	2004	DATE
hassl-841	300	1	auditqual	PERSON
hassl-841	301	1	edinburgh	GPE
hassl-841	301	2	scotland	GPE
hassl-841	302	1	s., & kyngäs, h. (2008	ORG
hassl-841	304	1	107	CARDINAL
hassl-841	305	1	gallardo gallardo	PERSON
hassl-841	305	2	e., & thunnissen	ORG
hassl-841	305	3	m.	PERSON
hassl-841	305	4	2016	DATE
hassl-841	308	1	38(1	CARDINAL
hassl-841	308	2	31	CARDINAL
hassl-841	309	1	gaynor	PERSON
hassl-841	309	2	l. m.	PERSON
hassl-841	309	3	kelton	PERSON
hassl-841	309	4	a. s.	PERSON
hassl-841	309	5	mercer	GPE
hassl-841	309	6	m., & yohn	ORG
hassl-841	309	7	t. l.	PERSON
hassl-841	309	8	2016	DATE
hassl-841	311	1	journal of practice &	ORG
hassl-841	311	2	35(4	CARDINAL
hassl-841	311	3	1-22	CARDINAL
hassl-841	313	1	2005	DATE
hassl-841	316	1	18(3	DATE
hassl-841	316	2	390	CARDINAL
hassl-841	317	1	hussein	PERSON
hassl-841	317	2	f. e.	PERSON
hassl-841	317	3	m. (	PERSON
hassl-841	317	4	2013	DATE
hassl-841	319	1	84-91	CARDINAL
hassl-841	322	1	2017	CARDINAL
hassl-841	323	1	2016	CARDINAL
hassl-841	325	1	4	CARDINAL
hassl-841	326	1	london	GPE
hassl-841	326	2	uk: international accounting bulletin	ORG
hassl-841	328	1	2014	DATE
hassl-841	330	1	new york	GPE
hassl-841	330	2	usa: international federation of accountants	ORG
hassl-841	331	1	iskandar	PERSON
hassl-841	331	2	t. m.	PERSON
hassl-841	331	3	r. n.	PERSON
hassl-841	331	4	mohd	PERSON
hassl-841	331	5	z., & anugerah	ORG
hassl-841	331	6	r.	GPE
hassl-841	331	7	2012	DATE
hassl-841	333	1	462	CARDINAL
hassl-841	334	1	jackson	PERSON
hassl-841	334	2	a. b.	PERSON
hassl-841	334	3	m., & roebuck	ORG
hassl-841	334	4	2008	DATE
hassl-841	336	1	23(5	CARDINAL
hassl-841	336	2	420	CARDINAL
hassl-841	337	1	kang	PERSON
hassl-841	337	2	m., lee	PERSON
hassl-841	337	3	h.-y.	GPE
hassl-841	337	4	m., & stein	ORG
hassl-841	337	5	2017	CARDINAL
hassl-841	339	1	asia-pacific journal of accounting & economics	LOC
hassl-841	339	2	24(3	CARDINAL
hassl-841	339	3	249	CARDINAL
hassl-841	340	1	social sciences letters	ORG
hassl-841	340	2	2020	DATE
hassl-841	340	3	8(1	CARDINAL
hassl-841	340	4	78-90 90	DATE
hassl-841	340	5	2020	DATE
hassl-841	342	1	p., & andrew	ORG
hassl-841	342	2	j. (	PERSON
hassl-841	342	3	2014	DATE
hassl-841	344	1	27(4	CARDINAL
hassl-841	344	2	634-654	CARDINAL
hassl-841	346	1	p. k.	PERSON
hassl-841	346	2	d. c.	PERSON
hassl-841	346	3	2011	DATE
hassl-841	347	1	hong kong	GPE
hassl-841	348	1	26(9	CARDINAL
hassl-841	348	2	760	CARDINAL
hassl-841	349	1	l., & russo	ORG
hassl-841	349	2	a.	PERSON
hassl-841	349	3	2014	DATE
hassl-841	351	1	3(9	CARDINAL
hassl-841	351	2	25	CARDINAL
hassl-841	352	1	onwuegbuzie	GPE
hassl-841	352	2	a. j.	PERSON
hassl-841	352	3	k. m.	PERSON
hassl-841	352	4	2007	DATE
hassl-841	354	1	12(2	DATE
hassl-841	354	2	281	CARDINAL
hassl-841	355	1	m., & gillett	ORG
hassl-841	355	2	2012	DATE
hassl-841	357	1	27(9	CARDINAL
hassl-841	357	2	796	CARDINAL
hassl-841	357	3	s.	PERSON
hassl-841	357	4	epstein	PERSON
hassl-841	357	5	b. j.	PERSON
hassl-841	357	6	dorrel	PERSON
hassl-841	357	7	d. d.	NORP
hassl-841	357	8	2017	CARDINAL
hassl-841	359	1	journal of forensic & investigative accounting	ORG
hassl-841	359	2	9(2	CARDINAL
hassl-841	359	3	827	CARDINAL
hassl-841	360	1	k. j.	PERSON
hassl-841	360	2	2010	DATE
hassl-841	362	1	48(3	DATE
hassl-841	362	2	647-686	CARDINAL
hassl-841	364	1	seidel	ORG
hassl-841	364	2	t. a.	PERSON
hassl-841	364	3	2017	CARDINAL
hassl-841	366	1	1340-1377	CARDINAL
hassl-841	368	1	seidman	PERSON
hassl-841	368	2	i. (	PERSON
hassl-841	368	3	2006	DATE
hassl-841	369	1	3rd	ORDINAL
hassl-841	370	1	new york	GPE
hassl-841	371	1	stemler	ORG
hassl-841	371	2	s. (2001	ORG
hassl-841	373	1	7(17	CARDINAL
hassl-841	373	2	1-6	CARDINAL
hassl-841	373	3	wright	PERSON
hassl-841	373	4	a.	PERSON
hassl-841	373	5	2010	DATE
hassl-841	375	1	27(2	CARDINAL
hassl-841	375	2	669-700	CARDINAL
hassl-841	376	1	k.	PERSON
hassl-841	376	2	2016	DATE
hassl-841	378	1	222(1	CARDINAL
hassl-841	378	2	28	CARDINAL
hassl-841	379	1	uemura, h. (	ORG
hassl-841	379	2	2016	DATE
hassl-841	380	1	japanese	NORP
hassl-841	381	1	2(1	CARDINAL
hassl-841	381	2	119	CARDINAL
hassl-841	382	1	social sciences letters	ORG