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684, 773, 796, 969, 1011, 1308, 1377, 1509, 1692], '157–': [456], '78.': [457], 'Chan,': [458], 'H.,': [460, 647, 670, 1676], 'Lin,': [462], 'Mo.': [465], '2006.': [466, 1704], 'A': [467, 504, 717, 815, 1083, 1148, 1661], 'political-economic': [468], 'reporting': [472, 1026, 1079, 1304], 'switches.': [475], 'Studies': [479, 1512], '11': [480], '21–': [482], '48.': [483, 973], 'X.': [489, 516, 877], 'Su.': [490], 'Profitability': [492], 'regulation,': [493], 'management,': [495], 'modified': [497, 528], 'opinions:': [499, 530], 'China.': [502, 747, 1198, 1667, 1737], 'Auditing:': [503, 716, 1082], 'Practice': [507, 720, 1086], 'Theory': [509, 722, 1088, 1592], '20': [510, 1428, 1714], '9–': [512], '30.': [513, 726], 'Zhao.': [520], '2000.': [521, 580, 598, 735, 1279, 1442, 1567, 1655], 'An': [522, 561, 634, 659, 845, 1142, 1280], 'emerging': [523, 907], "market's": [524], 'reaction': [525], 'Stock': [535], 'Exchange.': [536], '17': [540], '(3):': [541, 703, 754, 775, 798, 945, 996, 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'services.': [1620], '375–': [1628], '399.': [1629], 'Q.,': [1631, 1719], 'Tong.': [1634], 'issue': [1638], 'privatization:': [1639], 'extent': [1641], 'its': [1643], 'success.': [1644], '222.': [1652], 'Tang,': [1653], 'Y.': [1654], 'Bumpy': [1656], 'road': [1657], 'leading': [1658], 'internationalization:': [1660], '93–': [1672], '102.': [1673], 'Teoh,': [1674], '1993.': [1681], 'Perceived': [1682], 'coefficient.': [1689], '68': [1693], '346–': [1695], '66.': [1696], 'Vera-Muñoz,': [1697], 'Ho,': [1700], 'Chow.': [1703], 'Enhancing': [1705], 'knowledge': [1706], 'sharing': [1707], '133–': [1716], 'Wang,': [1718], 'Xia.': [1725], 'State': [1727], 'ownership,': [1728], 'environment,': [1731], 'choice:': [1734], '112–': [1745], 'Watts,': [1747], 'Zimmerman.': [1751], 'Positive': [1753], 'theory.': [1755], 'Englewood': [1756], 'Cliffs,': [1757], 'NJ:': [1758], 'Prentice': [1759], 'Hall.': [1760], 'Wootton,': [1761], 'Tonge,': [1764], 'Wolk.': [1767], 'Pre': [1769], 'post': [1771], '8': 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