id	sid	eid	entity	type
hassl-850	1	1	202	CARDINAL
hassl-850	1	2	2020	DATE
hassl-850	3	1	malaysian	NORP
hassl-850	3	2	ilias1	LOC
hassl-850	3	3	k ghani2	ORG
hassl-850	3	4	baidi3	ORG
hassl-850	4	1	abdul rahman4	PERSON
hassl-850	5	1	1,3college	CARDINAL
hassl-850	5	2	malaysia	GPE
hassl-850	5	3	malaysia	GPE
hassl-850	6	1	2faculty	CARDINAL
hassl-850	6	2	universiti teknologi	PERSON
hassl-850	6	3	mara malaysia	PERSON
hassl-850	6	4	malaysia	GPE
hassl-850	6	5	4labuan	GPE
hassl-850	6	6	malaysia sabah	GPE
hassl-850	6	7	malaysia	GPE
hassl-850	7	1	3	CARDINAL
hassl-850	7	2	14 february 2020	DATE
hassl-850	7	3	17	CARDINAL
hassl-850	7	4	8 april 2020	DATE
hassl-850	7	5	malaysia	GPE
hassl-850	8	1	2018	DATE
hassl-850	8	2	malaysia	GPE
hassl-850	8	3	malaysia	GPE
hassl-850	8	4	annual	DATE
hassl-850	8	5	malaysian	NORP
hassl-850	8	6	2019	DATE
hassl-850	11	1	practitioners‟	ORG
hassl-850	13	1	ssm	ORG
hassl-850	15	1	malaysia	GPE
hassl-850	17	1	practitioners‟	ORG
hassl-850	18	1	1	CARDINAL
hassl-850	18	2	1999	DATE
hassl-850	18	3	charles hoffman	PERSON
hassl-850	20	1	2019	DATE
hassl-850	20	2	netherlands	GPE
hassl-850	20	3	australia	GPE
hassl-850	21	1	dutch tax authority	ORG
hassl-850	21	2	australian	NORP
hassl-850	21	3	prudential regulatory authority	ORG
hassl-850	22	1	xbrl	ORG
hassl-850	22	2	asia	LOC
hassl-850	22	3	indonesia	GPE
hassl-850	22	4	thailand	GPE
hassl-850	22	5	singapore	GPE
hassl-850	22	6	philippines	GPE
hassl-850	22	7	cambodia	GPE
hassl-850	22	8	japan	GPE
hassl-850	22	9	korea	GPE
hassl-850	22	10	china	GPE
hassl-850	22	11	taiwan	GPE
hassl-850	22	12	india	GPE
hassl-850	23	1	malaysia	GPE
hassl-850	24	1	malaysia	GPE
hassl-850	24	2	malaysia	GPE
hassl-850	24	3	ssm	ORG
hassl-850	24	4	malaysia	GPE
hassl-850	24	5	bm	ORG
hassl-850	25	1	2020	DATE
hassl-850	26	1	8	CARDINAL
hassl-850	26	2	2	CARDINAL
hassl-850	27	1	202	CARDINAL
hassl-850	28	1	2312-4318	CARDINAL
hassl-850	28	2	2312-5659	DATE
hassl-850	28	3	10.18488	CARDINAL
hassl-850	28	4	2020	DATE
hassl-850	30	1	https://orcid.org/0000-0001-5280-1246	PERSON
hassl-850	30	2	social sciences letters	ORG
hassl-850	30	3	2020	DATE
hassl-850	30	4	8(2	DATE
hassl-850	30	5	202	CARDINAL
hassl-850	30	6	203	CARDINAL
hassl-850	30	7	2020	DATE
hassl-850	33	1	ssm	ORG
hassl-850	33	2	2016	DATE
hassl-850	33	3	malaysian	NORP
hassl-850	34	1	ssm	ORG
hassl-850	35	1	annual	DATE
hassl-850	35	2	2018	DATE
hassl-850	36	1	ea	CARDINAL
hassl-850	36	2	2019	DATE
hassl-850	37	1	ea	CARDINAL
hassl-850	38	1	nel & steenkamp	ORG
hassl-850	38	2	2008	DATE
hassl-850	38	3	2003	DATE
hassl-850	38	4	steenkamp & nel	ORG
hassl-850	38	5	2012	DATE
hassl-850	38	6	troshani & doolin	ORG
hassl-850	38	7	2005	DATE
hassl-850	38	8	venkatesh & armitage	ORG
hassl-850	38	9	2012	DATE
hassl-850	39	1	malaysia	GPE
hassl-850	39	2	xbrl (ilias	ORG
hassl-850	39	3	razak, & razak	ORG
hassl-850	39	4	2015	DATE
hassl-850	40	1	ghani	PERSON
hassl-850	40	2	muhammad	PERSON
hassl-850	40	3	2014	DATE
hassl-850	40	4	malaysia	GPE
hassl-850	41	1	azleen	GPE
hassl-850	41	2	ghani	PERSON
hassl-850	41	3	2015	DATE
hassl-850	41	4	malaysia	GPE
hassl-850	41	5	sc	ORG
hassl-850	43	1	new zealand	GPE
hassl-850	43	2	fowler	ORG
hassl-850	43	3	& mustafa	PERSON
hassl-850	43	4	2011	DATE
hassl-850	43	5	united kingdom	GPE
hassl-850	43	6	dunne	PERSON
hassl-850	43	7	& mousa	PERSON
hassl-850	43	8	2009	DATE
hassl-850	43	9	south africa	GPE
hassl-850	43	10	nel & steenkamp	ORG
hassl-850	43	11	2008	DATE
hassl-850	43	12	jordan	PERSON
hassl-850	43	13	2018	DATE
hassl-850	43	14	german	NORP
hassl-850	43	15	2011	DATE
hassl-850	43	16	australia	GPE
hassl-850	43	17	indrit & rao	ORG
hassl-850	43	18	2007	DATE
hassl-850	43	19	2003	DATE
hassl-850	43	20	italy	GPE
hassl-850	43	21	rosa & caserio	ORG
hassl-850	43	22	2013	DATE
hassl-850	43	23	indonesia	GPE
hassl-850	43	24	wulandari & ali	ORG
hassl-850	43	25	2019	DATE
hassl-850	43	26	malaysia	GPE
hassl-850	43	27	ilias, ghani, & azhar	ORG
hassl-850	43	28	2017	DATE
hassl-850	43	29	ilias	PERSON
hassl-850	43	30	razak, & rahman	ORG
hassl-850	43	31	2015	DATE
hassl-850	44	1	malaysia	GPE
hassl-850	47	1	practitioners‟	ORG
hassl-850	50	1	section 2	LAW
hassl-850	50	2	section 3	LAW
hassl-850	50	3	section 4	LAW
hassl-850	51	1	section 5	LAW
hassl-850	52	1	2	CARDINAL
hassl-850	52	2	2.1	CARDINAL
hassl-850	54	1	hoffman	PERSON
hassl-850	54	2	2006	DATE
hassl-850	55	1	xbrl	ORG
hassl-850	55	2	2006	DATE
hassl-850	57	1	2001	DATE
hassl-850	58	1	the institute of chartered	ORG
hassl-850	58	2	england	GPE
hassl-850	58	3	wales	GPE
hassl-850	58	4	2010	DATE
hassl-850	59	1	raisinghani	PERSON
hassl-850	59	2	2005	DATE
hassl-850	61	1	chen, 2012	ORG
hassl-850	63	1	2001	DATE
hassl-850	64	1	social sciences letters	ORG
hassl-850	64	2	2020	DATE
hassl-850	64	3	8(2	DATE
hassl-850	64	4	202	CARDINAL
hassl-850	64	5	2020	DATE
hassl-850	67	1	icaew	ORG
hassl-850	67	2	2010	DATE
hassl-850	68	1	icaew	ORG
hassl-850	68	2	2010	DATE
hassl-850	69	1	2001	DATE
hassl-850	70	1	2001	DATE
hassl-850	71	1	xbrl	ORG
hassl-850	71	2	2008	DATE
hassl-850	72	1	bedard, phillips, & sutton	ORG
hassl-850	72	2	2009	DATE
hassl-850	73	1	2017	CARDINAL
hassl-850	73	2	xbrl data	ORG
hassl-850	73	3	pdf	ORG
hassl-850	74	1	amin & mohamed	ORG
hassl-850	74	2	2016	DATE
hassl-850	75	1	2.2	CARDINAL
hassl-850	76	1	practitioners‟	ORG
hassl-850	76	2	one	CARDINAL
hassl-850	76	3	us	GPE
hassl-850	77	1	2006	DATE
hassl-850	77	2	10,000	CARDINAL
hassl-850	78	1	first	ORDINAL
hassl-850	79	1	2005	DATE
hassl-850	80	1	the cfa institute on xbrl	ORG
hassl-850	81	1	four years	DATE
hassl-850	81	2	59%	PERCENT
hassl-850	81	3	2007	DATE
hassl-850	81	4	cfa institute	ORG
hassl-850	81	5	2018	DATE
hassl-850	82	1	55%	PERCENT
hassl-850	82	2	2009	DATE
hassl-850	82	3	cfa institute	ORG
hassl-850	82	4	2009	DATE
hassl-850	82	5	53%	PERCENT
hassl-850	82	6	2011	DATE
hassl-850	82	7	cfa institute	ORG
hassl-850	82	8	2011	DATE
hassl-850	82	9	55%	PERCENT
hassl-850	82	10	2016	DATE
hassl-850	82	11	cfa institute	ORG
hassl-850	82	12	2016	DATE
hassl-850	84	1	9%	PERCENT
hassl-850	84	2	2007	DATE
hassl-850	84	3	cfa institute	ORG
hassl-850	84	4	2008	DATE
hassl-850	84	5	11%	PERCENT
hassl-850	84	6	2009	DATE
hassl-850	84	7	cfa institute	ORG
hassl-850	84	8	2009	DATE
hassl-850	84	9	9%	PERCENT
hassl-850	84	10	2011	DATE
hassl-850	84	11	cfa institute	ORG
hassl-850	84	12	2011	DATE
hassl-850	84	13	10%	PERCENT
hassl-850	84	14	2016	DATE
hassl-850	84	15	cfa institute	ORG
hassl-850	84	16	2016	DATE
hassl-850	85	1	the asia pacific region	LOC
hassl-850	85	2	52%	PERCENT
hassl-850	85	3	the year 2009	DATE
hassl-850	85	4	cfa institute	ORG
hassl-850	85	5	2009	DATE
hassl-850	86	1	armitage	PERSON
hassl-850	86	2	2012	DATE
hassl-850	86	3	43.6%	PERCENT
hassl-850	86	4	17.9%	PERCENT
hassl-850	86	5	less than 50%	PERCENT
hassl-850	86	6	30.8%	PERCENT
hassl-850	87	1	malaysia	GPE
hassl-850	87	2	xbrl (	ORG
hassl-850	87	3	ghani	NORP
hassl-850	87	4	2014	DATE
hassl-850	87	5	ilias	PERSON
hassl-850	87	6	razak, & razak	ORG
hassl-850	87	7	2015	DATE
hassl-850	88	1	south africa	GPE
hassl-850	88	2	about 89%	PERCENT
hassl-850	88	3	only 17%	PERCENT
hassl-850	88	4	nel &	ORG
hassl-850	88	5	2008	DATE
hassl-850	89	1	uk	GPE
hassl-850	89	2	dunne et al	PERSON
hassl-850	90	1	2009	DATE
hassl-850	92	1	germany	GPE
hassl-850	92	2	2011	DATE
hassl-850	93	1	italy	GPE
hassl-850	93	2	rosa	ORG
hassl-850	93	3	caserio	ORG
hassl-850	93	4	2013	DATE
hassl-850	93	5	italian	NORP
hassl-850	93	6	xbrl	GPE
hassl-850	94	1	2003	DATE
hassl-850	95	1	hutton	GPE
hassl-850	95	2	goldstein	PERSON
hassl-850	95	3	piemonte	GPE
hassl-850	95	4	2013	DATE
hassl-850	96	1	troshani	NORP
hassl-850	96	2	doolin	GPE
hassl-850	96	3	2007	DATE
hassl-850	96	4	social sciences letters	ORG
hassl-850	96	5	2020	DATE
hassl-850	96	6	8(2	DATE
hassl-850	96	7	202	CARDINAL
hassl-850	96	8	2020	DATE
hassl-850	99	1	rosa	ORG
hassl-850	99	2	caserio	ORG
hassl-850	99	3	2013	DATE
hassl-850	100	1	2.3	CARDINAL
hassl-850	101	1	practitioners‟	ORG
hassl-850	101	2	xbrl technology	ORG
hassl-850	102	1	australia	GPE
hassl-850	102	2	troshani & doolin	ORG
hassl-850	102	3	2007	DATE
hassl-850	102	4	janvrin & no, 2012	ORG
hassl-850	102	5	2011	DATE
hassl-850	103	1	2015	DATE
hassl-850	104	1	miller	ORG
hassl-850	104	2	2008	DATE
hassl-850	104	3	ilias	PERSON
hassl-850	104	4	2017	CARDINAL
hassl-850	105	1	2.4	CARDINAL
hassl-850	106	1	two	CARDINAL
hassl-850	106	2	2015	CARDINAL
hassl-850	108	1	tam	PERSON
hassl-850	108	2	el alfy	GPE
hassl-850	108	3	2017	DATE
hassl-850	109	1	lin	PERSON
hassl-850	109	2	sher	GPE
hassl-850	109	3	2007	DATE
hassl-850	110	1	acheampong et al	LOC
hassl-850	110	2	2017	DATE
hassl-850	111	1	lai	ORG
hassl-850	111	2	2008	DATE
hassl-850	111	3	2011	DATE
hassl-850	112	1	nugroho	PERSON
hassl-850	113	1	2015	CARDINAL
hassl-850	114	1	2.5	CARDINAL
hassl-850	115	1	davis	ORG
hassl-850	115	2	1989	DATE
hassl-850	115	3	three	CARDINAL
hassl-850	118	1	wheeler	PERSON
hassl-850	118	2	2009	DATE
hassl-850	119	1	2008	DATE
hassl-850	120	1	janvrin	GPE
hassl-850	120	2	2013	DATE
hassl-850	121	1	selamat	PERSON
hassl-850	121	2	2013	DATE
hassl-850	121	3	saudi arabia	GPE
hassl-850	122	1	goswami	PERSON
hassl-850	122	2	chouhan	PERSON
hassl-850	122	3	2015	DATE
hassl-850	123	1	2018	DATE
hassl-850	124	1	ling	PERSON
hassl-850	124	2	moi	PERSON
hassl-850	124	3	2007	DATE
hassl-850	125	1	malaysia	GPE
hassl-850	126	1	2.6	CARDINAL
hassl-850	126	2	2015	DATE
hassl-850	127	1	four	CARDINAL
hassl-850	127	2	social sciences letters	ORG
hassl-850	127	3	2020	DATE
hassl-850	127	4	8(2	DATE
hassl-850	127	5	202	CARDINAL
hassl-850	127	6	2020	DATE
hassl-850	130	1	el alfy et al.	ORG
hassl-850	130	2	2017	DATE
hassl-850	130	3	2007	DATE
hassl-850	130	4	acheampong et al	LOC
hassl-850	130	5	2017	DATE
hassl-850	131	1	first	ORDINAL
hassl-850	132	1	second	ORDINAL
hassl-850	132	2	2000	DATE
hassl-850	132	3	parasuraman & colby	ORG
hassl-850	132	4	2015	DATE
hassl-850	133	1	naidu	ORG
hassl-850	133	2	2018	DATE
hassl-850	134	1	nugroho (	ORG
hassl-850	134	2	2015	CARDINAL
hassl-850	134	3	two	CARDINAL
hassl-850	136	1	2000	DATE
hassl-850	136	2	parasuraman & colby	ORG
hassl-850	136	3	2015	DATE
hassl-850	137	1	naidu & sainy	ORG
hassl-850	137	2	2018	DATE
hassl-850	138	1	nugroho (	ORG
hassl-850	138	2	2015	CARDINAL
hassl-850	139	1	3	CARDINAL
hassl-850	139	2	3.1	CARDINAL
hassl-850	140	1	the malaysian institute of accountants	ORG
hassl-850	140	2	mia	ORG
hassl-850	140	3	kuala lumpur	GPE
hassl-850	143	1	ea	CARDINAL
hassl-850	146	1	2019	DATE
hassl-850	146	2	mia	ORG
hassl-850	146	3	kuala lumpur	GPE
hassl-850	146	4	77491	DATE
hassl-850	147	1	8000	CARDINAL
hassl-850	147	2	367	CARDINAL
hassl-850	148	1	267	CARDINAL
hassl-850	150	1	367	CARDINAL
hassl-850	150	2	mia	ORG
hassl-850	151	1	267	CARDINAL
hassl-850	151	2	72%	PERCENT
hassl-850	152	1	3.2	CARDINAL
hassl-850	155	1	six	CARDINAL
hassl-850	156	1	section 1	LAW
hassl-850	156	2	1	CARDINAL
hassl-850	157	1	section 2 and 3	LAW
hassl-850	157	2	1	CARDINAL
hassl-850	157	3	3	CARDINAL
hassl-850	158	1	4 and 5	CARDINAL
hassl-850	160	1	section 6	LAW
hassl-850	160	2	5	CARDINAL
hassl-850	161	1	16	CARDINAL
hassl-850	162	1	2015	CARDINAL
hassl-850	163	1	7	DATE
hassl-850	163	2	five	CARDINAL
hassl-850	163	3	1	CARDINAL
hassl-850	163	4	5	CARDINAL
hassl-850	163	5	davis	ORG
hassl-850	163	6	1989	DATE
hassl-850	164	1	3	CARDINAL
hassl-850	165	1	1	CARDINAL
hassl-850	165	2	https://www.mia.org.my/v2/membership/services/statistics/state.aspx https://www.mia.org.my/v2/membership/services/statistics/state.aspx	ORG
hassl-850	165	3	social sciences letters	ORG
hassl-850	165	4	2020	DATE
hassl-850	165	5	8(2	DATE
hassl-850	165	6	202	CARDINAL
hassl-850	165	7	2020	DATE
hassl-850	168	1	3.3	CARDINAL
hassl-850	169	1	mia	ORG
hassl-850	172	1	four months	DATE
hassl-850	172	2	august 2019 to november 2019	DATE
hassl-850	172	3	kuala lumpur	GPE
hassl-850	173	1	4	CARDINAL
hassl-850	173	2	4.1	CARDINAL
hassl-850	174	1	1	CARDINAL
hassl-850	176	1	sekaran	PERSON
hassl-850	176	2	2016	CARDINAL
hassl-850	176	3	less than 0.6	CARDINAL
hassl-850	176	4	0.7	CARDINAL
hassl-850	176	5	0.8	CARDINAL
hassl-850	177	1	0.7	CARDINAL
hassl-850	179	1	malaysia	GPE
hassl-850	179	2	2015	CARDINAL
hassl-850	182	1	0.947 3	CARDINAL
hassl-850	182	2	0.945 4	MONEY
hassl-850	182	3	0.874	CARDINAL
hassl-850	182	4	0.816	CARDINAL
hassl-850	183	1	22-30 years	DATE
hassl-850	183	2	61.42%	PERCENT
hassl-850	183	3	more than 50%	PERCENT
hassl-850	183	4	68.91%	PERCENT
hassl-850	183	5	2	CARDINAL
hassl-850	184	1	115	CARDINAL
hassl-850	184	2	70	CARDINAL
hassl-850	184	3	2	CARDINAL
hassl-850	185	1	table-2	PERSON
hassl-850	186	1	22-30 years	DATE
hassl-850	186	2	31-40 years	DATE
hassl-850	186	3	29.96	CARDINAL
hassl-850	186	4	41-50 years	DATE
hassl-850	186	5	51-60 years	DATE
hassl-850	186	6	3 1.12	CARDINAL
hassl-850	186	7	184 68.91	CARDINAL
hassl-850	186	8	83 31.09	CARDINAL
hassl-850	186	9	115	CARDINAL
hassl-850	186	10	43.07	CARDINAL
hassl-850	186	11	52	CARDINAL
hassl-850	186	12	19.48	MONEY
hassl-850	186	13	30 11.24	CARDINAL
hassl-850	186	14	70 26.22	CARDINAL
hassl-850	186	15	267 100	CARDINAL
hassl-850	186	16	4.3	CARDINAL
hassl-850	186	17	malaysia	GPE
hassl-850	187	1	social sciences letters	ORG
hassl-850	187	2	2020	DATE
hassl-850	187	3	8(2	DATE
hassl-850	187	4	202	CARDINAL
hassl-850	187	5	2020	DATE
hassl-850	188	1	the year 2018	DATE
hassl-850	188	2	annual	DATE
hassl-850	188	3	2019	DATE
hassl-850	189	1	ssm	ORG
hassl-850	189	2	mia	ORG
hassl-850	189	3	51	DATE
hassl-850	189	4	19.10%	PERCENT
hassl-850	190	1	61.05%	PERCENT
hassl-850	190	2	3	CARDINAL
hassl-850	194	1	132	CARDINAL
hassl-850	194	2	84 31.46	CARDINAL
hassl-850	194	3	about 51 19.10	CARDINAL
hassl-850	195	1	104	ORG
hassl-850	196	1	4	CARDINAL
hassl-850	197	1	56.93%	PERCENT
hassl-850	198	1	62.17%	PERCENT
hassl-850	199	1	59.93%	PERCENT
hassl-850	200	1	malaysia	GPE
hassl-850	202	1	table-4	PERSON
hassl-850	204	1	115	CARDINAL
hassl-850	204	2	101	CARDINAL
hassl-850	204	3	37.83	CARDINAL
hassl-850	204	4	62.17	CARDINAL
hassl-850	204	5	107	CARDINAL
hassl-850	205	1	about 155	CARDINAL
hassl-850	205	2	58.05%	PERCENT
hassl-850	205	3	annual	DATE
hassl-850	205	4	5	CARDINAL
hassl-850	206	1	59	DATE
hassl-850	206	2	22.1%	PERCENT
hassl-850	207	1	roughly 50%	PERCENT
hassl-850	207	2	45.69%	PERCENT
hassl-850	208	1	47.57%	PERCENT
hassl-850	208	2	about 44.19%	PERCENT
hassl-850	209	1	6.whilst	CARDINAL
hassl-850	209	2	6	CARDINAL
hassl-850	209	3	113	CARDINAL
hassl-850	209	4	42.32%	PERCENT
hassl-850	210	1	social sciences letters	ORG
hassl-850	210	2	2020	DATE
hassl-850	210	3	8(2	DATE
hassl-850	210	4	202	CARDINAL
hassl-850	210	5	214 209	CARDINAL
hassl-850	210	6	2020	DATE
hassl-850	212	1	table-5	ORG
hassl-850	214	1	daily	DATE
hassl-850	215	1	155	CARDINAL
hassl-850	215	2	41.95	CARDINAL
hassl-850	216	1	122 45.69	CARDINAL
hassl-850	216	2	127 47.57	CARDINAL
hassl-850	216	3	118	CARDINAL
hassl-850	216	4	44.19	CARDINAL
hassl-850	217	1	113	CARDINAL
hassl-850	219	1	1	CARDINAL
hassl-850	219	2	3.54	CARDINAL
hassl-850	220	1	mbrs	PERSON
hassl-850	220	2	3.52 3	CARDINAL
hassl-850	221	1	daily	DATE
hassl-850	221	2	3.49 4	CARDINAL
hassl-850	222	1	3.43	CARDINAL
hassl-850	222	2	5	CARDINAL
hassl-850	222	3	3.23 3.19	CARDINAL
hassl-850	223	1	first	ORDINAL
hassl-850	223	2	3.23 7	DATE
hassl-850	224	1	3.15 8	DATE
hassl-850	225	1	3.14	CARDINAL
hassl-850	225	2	9	CARDINAL
hassl-850	226	1	2.98 3.08 10	CARDINAL
hassl-850	227	1	3.00 11	CARDINAL
hassl-850	228	1	3.16 12	DATE
hassl-850	229	1	3.17	CARDINAL
hassl-850	229	2	13	CARDINAL
hassl-850	230	1	3.15 3.21 14	CARDINAL
hassl-850	231	1	3.15 15	DATE
hassl-850	232	1	3.30 16	DATE
hassl-850	233	1	3.25	CARDINAL
hassl-850	233	2	17	CARDINAL
hassl-850	234	1	3.43	CARDINAL
hassl-850	235	1	3.46 19	DATE
hassl-850	236	1	3.42	CARDINAL
hassl-850	236	2	1	CARDINAL
hassl-850	236	3	5	CARDINAL
hassl-850	237	1	social sciences letters	ORG
hassl-850	237	2	2020	DATE
hassl-850	237	3	8(2	DATE
hassl-850	237	4	202	CARDINAL
hassl-850	237	5	2020	DATE
hassl-850	239	1	4.6	CARDINAL
hassl-850	239	2	4.6.1	DATE
hassl-850	240	1	6	CARDINAL
hassl-850	241	1	3.54	CARDINAL
hassl-850	241	2	3.52	CARDINAL
hassl-850	241	3	ssm	ORG
hassl-850	242	1	3.49	CARDINAL
hassl-850	242	2	3.43	CARDINAL
hassl-850	245	1	3.23	CARDINAL
hassl-850	246	1	the year 2018	DATE
hassl-850	249	1	3.17	CARDINAL
hassl-850	250	1	annual	DATE
hassl-850	250	2	3.16	CARDINAL
hassl-850	252	1	3.30	CARDINAL
hassl-850	255	1	four	CARDINAL
hassl-850	258	1	4.6.2	ORDINAL
hassl-850	259	1	7	CARDINAL
hassl-850	259	2	four	CARDINAL
hassl-850	261	1	daily	DATE
hassl-850	264	1	ghana	GPE
hassl-850	264	2	acheampong et al	PERSON
hassl-850	265	1	2017	CARDINAL
hassl-850	266	1	nugroho (2015	ORG
hassl-850	266	2	indonesia	GPE
hassl-850	268	1	pearson	PERSON
hassl-850	269	1	1	CARDINAL
hassl-850	270	1	1	CARDINAL
hassl-850	270	2	1	CARDINAL
hassl-850	271	1	1	CARDINAL
hassl-850	272	1	5	CARDINAL
hassl-850	274	1	social sciences letters	ORG
hassl-850	274	2	2020	DATE
hassl-850	274	3	8(2	DATE
hassl-850	274	4	202	CARDINAL
hassl-850	274	5	2020	DATE
hassl-850	287	1	kuala lumpur	GPE
hassl-850	290	1	malaysia	GPE
hassl-850	291	1	malaysia	GPE
hassl-850	291	2	universiti teknologi mara	PERSON
hassl-850	294	1	s. r.	PERSON
hassl-850	294	2	2018	DATE
hassl-850	295	1	jordanian	NORP
hassl-850	296	1	13(1	CARDINAL
hassl-850	296	2	1	CARDINAL
hassl-850	297	1	acheampong	ORG
hassl-850	297	2	h. a.	PERSON
hassl-850	297	3	otoo	PERSON
hassl-850	297	4	a. a. a.	PERSON
hassl-850	297	5	mensah	PERSON
hassl-850	297	6	w. g.	PERSON
hassl-850	298	1	2017	CARDINAL
hassl-850	299	1	ghana	GPE
hassl-850	300	1	american journal of multidisciplinary research	ORG
hassl-850	300	2	5(2	CARDINAL
hassl-850	300	3	172	CARDINAL
hassl-850	301	1	amin	PERSON
hassl-850	301	2	h. m.	PERSON
hassl-850	301	3	e. k.	PERSON
hassl-850	301	4	2016	DATE
hassl-850	302	1	egypt	GPE
hassl-850	303	1	31(1	CARDINAL
hassl-850	303	2	111	CARDINAL
hassl-850	304	1	arnold	PERSON
hassl-850	304	2	bedard	PERSON
hassl-850	304	3	j. c.	PERSON
hassl-850	304	4	j., & sutton	ORG
hassl-850	304	5	s. g.	PERSON
hassl-850	304	6	2009	DATE
hassl-850	305	1	md&a	ORG
hassl-850	306	1	2009	DATE
hassl-850	307	1	azleen	GPE
hassl-850	307	2	i., & ghani	ORG
hassl-850	307	3	e. k.	PERSON
hassl-850	307	4	2015	DATE
hassl-850	308	1	malaysia	GPE
hassl-850	309	1	procedia economics	ORG
hassl-850	309	2	28	CARDINAL
hassl-850	309	3	32	CARDINAL
hassl-850	310	1	j. l.	PERSON
hassl-850	310	2	k., & bir	ORG
hassl-850	310	3	2017	CARDINAL
hassl-850	312	1	30(1	CARDINAL
hassl-850	312	2	107	CARDINAL
hassl-850	312	3	cfa institute	ORG
hassl-850	313	1	2018	DATE
hassl-850	315	1	charlottesville	PERSON
hassl-850	315	2	cfa institute	ORG
hassl-850	316	1	social sciences letters	ORG
hassl-850	316	2	2020	DATE
hassl-850	316	3	8(2	DATE
hassl-850	316	4	202	CARDINAL
hassl-850	316	5	214 212	CARDINAL
hassl-850	316	6	2020	DATE
hassl-850	318	1	cfa institute	ORG
hassl-850	319	1	2009	DATE
hassl-850	320	1	cfa institute	ORG
hassl-850	320	2	november 2009	DATE
hassl-850	321	1	cfa institute	ORG
hassl-850	323	1	cfa institute	ORG
hassl-850	324	1	2011	DATE
hassl-850	325	1	cfa institute	ORG
hassl-850	325	2	december 2011	DATE
hassl-850	326	1	cfa institute	ORG
hassl-850	327	1	cfa institute	ORG
hassl-850	328	1	2016	CARDINAL
hassl-850	329	1	cfa institute	ORG
hassl-850	329	2	december 2011	DATE
hassl-850	330	1	cfa institute	ORG
hassl-850	332	1	chen	PERSON
hassl-850	332	2	2012	DATE
hassl-850	334	1	quarterly	DATE
hassl-850	334	2	553	CARDINAL
hassl-850	334	3	https://doi.org/10.1016/j.giq.2012.05.009	ORG
hassl-850	335	1	coffin	PERSON
hassl-850	335	2	z.	PERSON
hassl-850	335	3	2001	DATE
hassl-850	337	1	34(8	CARDINAL
hassl-850	337	2	48	CARDINAL
hassl-850	338	1	cong	PERSON
hassl-850	338	2	du, h., & feng	ORG
hassl-850	338	3	j. (	PERSON
hassl-850	338	4	2008	DATE
hassl-850	340	1	5(1	CARDINAL
hassl-850	340	2	143	CARDINAL
hassl-850	341	1	c. j., fowler	PERSON
hassl-850	341	2	c. j.	PERSON
hassl-850	341	3	2011	DATE
hassl-850	342	1	xbrl.	ORG
hassl-850	343	1	pacific accounting review	ORG
hassl-850	343	2	2(1	CARDINAL
hassl-850	343	3	69	CARDINAL
hassl-850	344	1	cox	PERSON
hassl-850	344	2	2006	DATE
hassl-850	345	1	sec	ORG
hassl-850	346	1	14th	ORDINAL
hassl-850	346	2	philadelphia	GPE
hassl-850	346	3	pennsylvania	GPE
hassl-850	347	1	davis	PERSON
hassl-850	347	2	f. d.	PERSON
hassl-850	347	3	1989	DATE
hassl-850	349	1	quarterly	DATE
hassl-850	349	2	13(3	CARDINAL
hassl-850	349	3	319	CARDINAL
hassl-850	351	1	dunne	PERSON
hassl-850	351	2	t.	PERSON
hassl-850	351	3	lymer	GPE
hassl-850	351	4	a., & mousa	ORG
hassl-850	351	5	r.	PERSON
hassl-850	351	6	2009	DATE
hassl-850	354	1	the association of chartered	ORG
hassl-850	355	1	el alfy	PERSON
hassl-850	355	2	s.	PERSON
hassl-850	355	3	j. m.	PERSON
hassl-850	355	4	2017	CARDINAL
hassl-850	356	1	egypt	GPE
hassl-850	356	2	united arab emirates	GPE
hassl-850	357	1	22(5	CARDINAL
hassl-850	357	2	2605-2627	DATE
hassl-850	358	1	https://doi.org/10.1007/s10639-016-9562-1	PERSON
hassl-850	359	1	erdoğmuş	PERSON
hassl-850	359	2	n., & esen	ORG
hassl-850	359	3	m. (	PERSON
hassl-850	359	4	2011	DATE
hassl-850	361	1	24	DATE
hassl-850	361	2	487	CARDINAL
hassl-850	363	1	felden	PERSON
hassl-850	363	2	2011	DATE
hassl-850	364	1	germany	GPE
hassl-850	365	1	journal of management control	ORG
hassl-850	365	2	22(2	CARDINAL
hassl-850	365	3	161	CARDINAL
hassl-850	366	1	ghani	PERSON
hassl-850	366	2	e. k.	PERSON
hassl-850	366	3	j., & muhammad	ORG
hassl-850	366	4	k.	PERSON
hassl-850	366	5	2014	DATE
hassl-850	368	1	145	CARDINAL
hassl-850	368	2	308	CARDINAL
hassl-850	370	1	goswami	PERSON
hassl-850	370	2	s., & chouhan	ORG
hassl-850	370	3	2015	CARDINAL
hassl-850	371	1	india	GPE
hassl-850	372	1	the iup journal of information technology	ORG
hassl-850	372	2	11(3	CARDINAL
hassl-850	372	3	47	CARDINAL
hassl-850	373	1	f. d.	PERSON
hassl-850	373	2	2001	DATE
hassl-850	375	1	675	CARDINAL
hassl-850	375	2	hoffman	PERSON
hassl-850	375	3	2006	DATE
hassl-850	376	1	u.s (	GPE
hassl-850	377	1	ubmatrix.	ORG
hassl-850	378	1	hutton	ORG
hassl-850	378	2	e.	GPE
hassl-850	378	3	goldstein	PERSON
hassl-850	378	4	j., & piemonte	ORG
hassl-850	378	5	2013	DATE
hassl-850	380	1	the brc academy journal of education	ORG
hassl-850	380	2	3(1	CARDINAL
hassl-850	380	3	49	CARDINAL
hassl-850	381	1	ilias, a. (	ORG
hassl-850	381	2	2017	CARDINAL
hassl-850	383	1	global business & management	ORG
hassl-850	383	2	9(3	CARDINAL
hassl-850	383	3	1	CARDINAL
hassl-850	383	4	ilias, a., ghani	ORG
hassl-850	383	5	e. k.	PERSON
hassl-850	383	6	2017	CARDINAL
hassl-850	384	1	malaysia	GPE
hassl-850	385	1	icas	ORG
hassl-850	385	2	2017	DATE
hassl-850	386	1	putrajaya	GPE
hassl-850	387	1	ilias, a.	ORG
hassl-850	387	2	razak	PERSON
hassl-850	387	3	m. z. a.	PERSON
hassl-850	387	4	r. a.	PERSON
hassl-850	387	5	2015	CARDINAL
hassl-850	388	1	malaysia	GPE
hassl-850	389	1	icas	ORG
hassl-850	390	1	social sciences letters	ORG
hassl-850	390	2	2020	DATE
hassl-850	390	3	8(2	DATE
hassl-850	390	4	202	CARDINAL
hassl-850	390	5	213	CARDINAL
hassl-850	390	6	2020	DATE
hassl-850	392	1	ilias, a.	ORG
hassl-850	392	2	razak	PERSON
hassl-850	392	3	z. m. a.	PERSON
hassl-850	392	4	s. f. f. a.	PERSON
hassl-850	392	5	2015	CARDINAL
hassl-850	393	1	malaysia	GPE
hassl-850	394	1	19(2	DATE
hassl-850	394	2	1-26	CARDINAL
hassl-850	395	1	indrit	ORG
hassl-850	395	2	t., & rao	ORG
hassl-850	395	3	s.	PERSON
hassl-850	395	4	2007	DATE
hassl-850	397	1	3(4	CARDINAL
hassl-850	397	2	98	CARDINAL
hassl-850	398	1	janvrin	PERSON
hassl-850	398	2	d. j., & no	PERSON
hassl-850	398	3	w. g.	PERSON
hassl-850	398	4	2012	DATE
hassl-850	400	1	26(1	CARDINAL
hassl-850	400	2	169	CARDINAL
hassl-850	401	1	janvrin	PERSON
hassl-850	401	2	d. j.	PERSON
hassl-850	401	3	r. e.	PERSON
hassl-850	401	4	m. f.	PERSON
hassl-850	401	5	2013	DATE
hassl-850	404	1	27(2	CARDINAL
hassl-850	404	2	35	CARDINAL
hassl-850	406	1	lai	PERSON
hassl-850	406	2	m. l.	PERSON
hassl-850	406	3	2008	DATE
hassl-850	408	1	18-29	CARDINAL
hassl-850	409	1	lin	PERSON
hassl-850	409	2	c. h.	PERSON
hassl-850	409	3	shih, h. y.,	ORG
hassl-850	410	1	2007	DATE
hassl-850	412	1	24(7	CARDINAL
hassl-850	412	2	641-657	CARDINAL
hassl-850	413	1	l. m.	PERSON
hassl-850	413	2	c. m.	PERSON
hassl-850	413	3	2007	DATE
hassl-850	415	1	malaysian	NORP
hassl-850	415	2	6(1	CARDINAL
hassl-850	415	3	85-100	CARDINAL
hassl-850	416	1	miller	ORG
hassl-850	416	2	r. (	PERSON
hassl-850	416	3	2008	DATE
hassl-850	417	1	xbrl	ORG
hassl-850	418	1	today	DATE
hassl-850	418	2	24	CARDINAL
hassl-850	419	1	naidu	NORP
hassl-850	419	2	a., & sainy	ORG
hassl-850	419	3	r.	PERSON
hassl-850	419	4	2018	DATE
hassl-850	420	1	india	GPE
hassl-850	421	1	1(2	CARDINAL
hassl-850	421	2	129	CARDINAL
hassl-850	421	3	nel	PERSON
hassl-850	421	4	g., & steenkamp	ORG
hassl-850	421	5	2008	DATE
hassl-850	422	1	xbrl.	ORG
hassl-850	423	1	meditari: research journal	ORG
hassl-850	423	2	16(1	CARDINAL
hassl-850	423	3	79	CARDINAL
hassl-850	424	1	nugroho	PERSON
hassl-850	424	2	m. a.	PERSON
hassl-850	424	3	2015	CARDINAL
hassl-850	425	1	indonesia	GPE
hassl-850	426	1	procedia computer science	ORG
hassl-850	426	2	72	DATE
hassl-850	426	3	102	CARDINAL
hassl-850	426	4	https://doi.org/10.1016/j.procs.2015.12.110	ORG
hassl-850	427	1	r.	PERSON
hassl-850	427	2	2018	DATE
hassl-850	430	1	a.	PERSON
hassl-850	430	2	2000	DATE
hassl-850	432	1	journal of service research	ORG
hassl-850	432	2	2(4	CARDINAL
hassl-850	432	3	307-320	CARDINAL
hassl-850	433	1	parasuraman	PERSON
hassl-850	433	2	a., & colby	ORG
hassl-850	433	3	c. l.	PERSON
hassl-850	433	4	2015	DATE
hassl-850	435	1	journal of service research	ORG
hassl-850	435	2	18(1	CARDINAL
hassl-850	435	3	59	CARDINAL
hassl-850	437	1	r.	PERSON
hassl-850	437	2	2003	DATE
hassl-850	439	1	18(9	CARDINAL
hassl-850	439	2	732-736	CARDINAL
hassl-850	439	3	r., & wheeler	ORG
hassl-850	439	4	2009	DATE
hassl-850	441	1	6(3	CARDINAL
hassl-850	441	2	241	CARDINAL
hassl-850	442	1	r.	PERSON
hassl-850	442	2	2008	DATE
hassl-850	444	1	the international journal of digital accounting research	ORG
hassl-850	444	2	8(14	DATE
hassl-850	444	3	81-96	DATE
hassl-850	445	1	k. s.	PERSON
hassl-850	445	2	j. c. (	PERSON
hassl-850	445	3	2001	DATE
hassl-850	447	1	ohio cpa journal	ORG
hassl-850	447	2	60(1	CARDINAL
hassl-850	447	3	38	CARDINAL
hassl-850	447	4	raisinghani	ORG
hassl-850	447	5	m. s.	PERSON
hassl-850	447	6	2005	DATE
hassl-850	448	1	mike willis cpa	PERSON
hassl-850	449	1	8(1	CARDINAL
hassl-850	449	2	64	CARDINAL
hassl-850	450	1	b., & ramhit	ORG
hassl-850	450	2	2015	CARDINAL
hassl-850	451	1	utr-ctoe	PERSON
hassl-850	452	1	11(12	CARDINAL
hassl-850	452	2	615	CARDINAL
hassl-850	453	1	humanities	ORG
hassl-850	453	2	social sciences letters	ORG
hassl-850	453	3	2020	DATE
hassl-850	453	4	8(2	DATE
hassl-850	453	5	202	CARDINAL
hassl-850	453	6	2020	DATE
hassl-850	455	1	a., & selamat	ORG
hassl-850	455	2	m. h.	PERSON
hassl-850	455	3	2013	DATE
hassl-850	456	1	saudi arabia	GPE
hassl-850	457	1	journal of international technology	ORG
hassl-850	457	2	22(2	CARDINAL
hassl-850	457	3	49	CARDINAL
hassl-850	458	1	rosa	ORG
hassl-850	458	2	l. f., & caserio	PERSON
hassl-850	458	3	2013	DATE
hassl-850	459	1	italy	GPE
hassl-850	460	1	13-45	CARDINAL
hassl-850	461	1	berlin	GPE
hassl-850	461	2	heidelberg	GPE
hassl-850	462	1	sekaran	PERSON
hassl-850	462	2	u., & bougie	ORG
hassl-850	462	3	r.	NORP
hassl-850	462	4	2016	CARDINAL
hassl-850	464	1	new york	GPE
hassl-850	464	2	john willey & sons	ORG
hassl-850	465	1	steenkamp, l., & nel	ORG
hassl-850	465	2	2012	DATE
hassl-850	466	1	south africa	GPE
hassl-850	467	1	30(3	CARDINAL
hassl-850	467	2	409425	DATE
hassl-850	468	1	the institute of chartered	ORG
hassl-850	468	2	england	GPE
hassl-850	468	3	wales	GPE
hassl-850	468	4	icaew	ORG
hassl-850	469	1	2010	DATE
hassl-850	471	1	https://www.icaew.com/-/media/corporate/files/technical/financial-reporting/information-for-bettermarkets/ifbm/new-reporting-models-for-business-2010-version.ashx	GPE
hassl-850	472	1	r. (	GPE
hassl-850	472	2	2005	DATE
hassl-850	475	1	200(2	CARDINAL
hassl-850	475	2	32	DATE
hassl-850	476	1	troshani	ORG
hassl-850	476	2	i., & doolin	ORG
hassl-850	476	3	2005	DATE
hassl-850	477	1	australian	NORP
hassl-850	478	1	18th	ORDINAL
hassl-850	479	1	slovenia	GPE
hassl-850	480	1	troshani	NORP
hassl-850	480	2	i., & doolin	ORG
hassl-850	480	3	b.	PERSON
hassl-850	480	4	2007	DATE
hassl-850	482	1	europian	NORP
hassl-850	482	2	10(2	DATE
hassl-850	482	3	176	CARDINAL
hassl-850	483	1	r., & armitage	ORG
hassl-850	483	2	j. (	PERSON
hassl-850	483	3	2012	DATE
hassl-850	485	1	28(2	GPE
hassl-850	485	2	145	CARDINAL
hassl-850	486	1	r.	NORP
hassl-850	486	2	j., & streukens	ORG
hassl-850	486	3	s.	PERSON
hassl-850	486	4	2007	DATE
hassl-850	488	1	information & management	ORG
hassl-850	488	2	206	CARDINAL
hassl-850	488	3	wulandari	PERSON
hassl-850	488	4	s. s.	PERSON
hassl-850	488	5	s.	PERSON
hassl-850	488	6	2019	DATE
hassl-850	489	1	indonesia	GPE
hassl-850	490	1	28(6	CARDINAL
hassl-850	490	2	597	CARDINAL
hassl-850	490	3	xbrl international	ORG
hassl-850	491	1	2019	DATE
hassl-850	493	1	social sciences letters	ORG