id	sid	tid	token	lemma	pos
aijbe-1120	1	1	american	american	PROPN
aijbe-1120	1	2	interdisciplinary	interdisciplinary	PROPN
aijbe-1120	1	3	journal	journal	NOUN
aijbe-1120	1	4	of	of	ADP
aijbe-1120	1	5	business	business	NOUN
aijbe-1120	1	6	and	and	CCONJ
aijbe-1120	1	7	economics	economic	NOUN
aijbe-1120	1	8	issn	issn	PROPN
aijbe-1120	1	9	:	:	PUNCT
aijbe-1120	1	10	2837	2837	NUM
aijbe-1120	1	11	-	-	SYM
aijbe-1120	1	12	1909|	1909|	NUM
aijbe-1120	1	13	impact	impact	NOUN
aijbe-1120	1	14	factor	factor	NOUN
aijbe-1120	1	15	:	:	PUNCT
aijbe-1120	1	16	8.87	8.87	NUM
aijbe-1120	1	17	volume	volume	NOUN
aijbe-1120	1	18	.	.	PUNCT
aijbe-1120	2	1	12	12	NUM
aijbe-1120	2	2	,	,	PUNCT
aijbe-1120	2	3	number	number	NOUN
aijbe-1120	2	4	3	3	NUM
aijbe-1120	2	5	;	;	PUNCT
aijbe-1120	2	6	july	july	PROPN
aijbe-1120	2	7	september	september	PROPN
aijbe-1120	2	8	,	,	PUNCT
aijbe-1120	2	9	2025	2025	NUM
aijbe-1120	2	10	;	;	PUNCT
aijbe-1120	2	11	published	publish	VERB
aijbe-1120	2	12	by	by	ADP
aijbe-1120	2	13	:	:	PUNCT
aijbe-1120	2	14	scientific	scientific	ADJ
aijbe-1120	2	15	and	and	CCONJ
aijbe-1120	2	16	academic	academic	ADJ
aijbe-1120	2	17	development	development	PROPN
aijbe-1120	2	18	institute	institute	PROPN
aijbe-1120	2	19	(	(	PUNCT
aijbe-1120	2	20	sadi	sadi	PROPN
aijbe-1120	2	21	)	)	PUNCT
aijbe-1120	2	22	8933	8933	NUM
aijbe-1120	3	1	willis	willis	PROPN
aijbe-1120	3	2	avelos	avelos	PROPN
aijbe-1120	3	3	angeles	angeles	PROPN
aijbe-1120	3	4	,	,	PUNCT
aijbe-1120	3	5	california	california	PROPN
aijbe-1120	3	6	https://sadijournals.org/index.php/aijbe|editorial@sadijournals.org	https://sadijournals.org/index.php/aijbe|editorial@sadijournals.org	PROPN
aijbe-1120	3	7	1	1	NUM
aijbe-1120	3	8	american	american	ADJ
aijbe-1120	3	9	interdisciplinary	interdisciplinary	ADJ
aijbe-1120	3	10	journal	journal	NOUN
aijbe-1120	3	11	of	of	ADP
aijbe-1120	3	12	business	business	NOUN
aijbe-1120	3	13	and	and	CCONJ
aijbe-1120	3	14	economics	economic	NOUN
aijbe-1120	3	15	|	|	ADV
aijbe-1120	3	16	https://sadijournals.org/index.php/aijbe|	https://sadijournals.org/index.php/aijbe|	VERB
aijbe-1120	3	17	editorial@sadijournals.org	editorial@sadijournals.org	PROPN
aijbe-1120	3	18	impact	impact	NOUN
aijbe-1120	3	19	of	of	ADP
aijbe-1120	3	20	forensic	forensic	ADJ
aijbe-1120	3	21	accounting	accounting	NOUN
aijbe-1120	3	22	in	in	ADP
aijbe-1120	3	23	investigating	investigate	VERB
aijbe-1120	3	24	environmental	environmental	ADJ
aijbe-1120	3	25	accounting	accounting	NOUN
aijbe-1120	3	26	fraud	fraud	NOUN
aijbe-1120	3	27	in	in	ADP
aijbe-1120	3	28	oil	oil	NOUN
aijbe-1120	3	29	and	and	CCONJ
aijbe-1120	3	30	gas	gas	NOUN
aijbe-1120	3	31	companies	company	NOUN
aijbe-1120	3	32	oyewole	oyewole	PROPN
aijbe-1120	3	33	johnson	johnson	PROPN
aijbe-1120	3	34	stephen	stephen	PROPN
aijbe-1120	3	35	fca	fca	PROPN
aijbe-1120	3	36	and	and	CCONJ
aijbe-1120	3	37	eke	eke	ADJ
aijbe-1120	3	38	robert	robert	PROPN
aijbe-1120	3	39	ike	ike	PROPN
aijbe-1120	3	40	phd	phd	PROPN
aijbe-1120	3	41	,	,	PUNCT
aijbe-1120	3	42	fca	fca	PROPN
aijbe-1120	3	43	.	.	PUNCT
aijbe-1120	4	1	department	department	PROPN
aijbe-1120	4	2	of	of	ADP
aijbe-1120	4	3	accounting	accounting	NOUN
aijbe-1120	4	4	and	and	CCONJ
aijbe-1120	4	5	finance	finance	NOUN
aijbe-1120	4	6	,	,	PUNCT
aijbe-1120	4	7	college	college	NOUN
aijbe-1120	4	8	of	of	ADP
aijbe-1120	4	9	social	social	ADJ
aijbe-1120	4	10	and	and	CCONJ
aijbe-1120	4	11	management	management	NOUN
aijbe-1120	4	12	sciences	science	NOUN
aijbe-1120	4	13	,	,	PUNCT
aijbe-1120	4	14	wellspring	wellspre	VERB
aijbe-1120	4	15	university	university	PROPN
aijbe-1120	4	16	benin	benin	PROPN
aijbe-1120	4	17	city	city	PROPN
aijbe-1120	4	18	,	,	PUNCT
aijbe-1120	4	19	edo	edo	PROPN
aijbe-1120	4	20	state	state	NOUN
aijbe-1120	4	21	.	.	PUNCT
aijbe-1120	5	1	e	e	X
aijbe-1120	5	2	-	-	NOUN
aijbe-1120	5	3	mail	mail	NOUN
aijbe-1120	5	4	:	:	PUNCT
aijbe-1120	5	5	deby4stey@yahoo.com	deby4stey@yahoo.com	NOUN
aijbe-1120	5	6	,	,	PUNCT
aijbe-1120	5	7	robbyeke19@yahoo.com	robbyeke19@yahoo.com	X
aijbe-1120	5	8	phone	phone	NOUN
aijbe-1120	5	9	number	number	NOUN
aijbe-1120	5	10	:	:	PUNCT
aijbe-1120	5	11	08183883490	08183883490	NUM
aijbe-1120	5	12	and	and	CCONJ
aijbe-1120	5	13	08034712733	08034712733	NUM
aijbe-1120	5	14	doi	doi	NOUN
aijbe-1120	5	15	:	:	PUNCT
aijbe-1120	5	16	https://doi.org/10.5281/zenodo.17047678	https://doi.org/10.5281/zenodo.17047678	NOUN
aijbe-1120	5	17	abstract	abstract	NOUN
aijbe-1120	5	18	:	:	PUNCT
aijbe-1120	5	19	this	this	DET
aijbe-1120	5	20	study	study	NOUN
aijbe-1120	5	21	investigates	investigate	VERB
aijbe-1120	5	22	the	the	DET
aijbe-1120	5	23	impact	impact	NOUN
aijbe-1120	5	24	of	of	ADP
aijbe-1120	5	25	forensic	forensic	ADJ
aijbe-1120	5	26	accounting	accounting	NOUN
aijbe-1120	5	27	practices	practice	NOUN
aijbe-1120	5	28	on	on	ADP
aijbe-1120	5	29	the	the	DET
aijbe-1120	5	30	identification	identification	NOUN
aijbe-1120	5	31	and	and	CCONJ
aijbe-1120	5	32	prevention	prevention	NOUN
aijbe-1120	5	33	of	of	ADP
aijbe-1120	5	34	environmental	environmental	ADJ
aijbe-1120	5	35	accounting	accounting	NOUN
aijbe-1120	5	36	fraud	fraud	NOUN
aijbe-1120	5	37	in	in	ADP
aijbe-1120	5	38	oil	oil	NOUN
aijbe-1120	5	39	and	and	CCONJ
aijbe-1120	5	40	gas	gas	NOUN
aijbe-1120	5	41	companies	company	NOUN
aijbe-1120	5	42	in	in	ADP
aijbe-1120	5	43	nigeria	nigeria	PROPN
aijbe-1120	5	44	.	.	PUNCT
aijbe-1120	6	1	the	the	DET
aijbe-1120	6	2	study	study	NOUN
aijbe-1120	6	3	evaluates	evaluate	VERB
aijbe-1120	6	4	the	the	DET
aijbe-1120	6	5	influence	influence	NOUN
aijbe-1120	6	6	of	of	ADP
aijbe-1120	6	7	four	four	NUM
aijbe-1120	6	8	forensic	forensic	ADJ
aijbe-1120	6	9	accounting	accounting	NOUN
aijbe-1120	6	10	sub	sub	NOUN
aijbe-1120	6	11	-	-	NOUN
aijbe-1120	6	12	variables	variable	NOUN
aijbe-1120	6	13	—	—	PUNCT
aijbe-1120	6	14	fraud	fraud	NOUN
aijbe-1120	6	15	detection	detection	NOUN
aijbe-1120	6	16	techniques	technique	NOUN
aijbe-1120	6	17	,	,	PUNCT
aijbe-1120	6	18	fraud	fraud	NOUN
aijbe-1120	6	19	investigation	investigation	NOUN
aijbe-1120	6	20	processes	process	NOUN
aijbe-1120	6	21	and	and	CCONJ
aijbe-1120	6	22	financial	financial	ADJ
aijbe-1120	6	23	statement	statement	NOUN
aijbe-1120	6	24	analysis	analysis	NOUN
aijbe-1120	6	25	on	on	ADP
aijbe-1120	6	26	the	the	DET
aijbe-1120	6	27	effectiveness	effectiveness	NOUN
aijbe-1120	6	28	of	of	ADP
aijbe-1120	6	29	detecting	detect	VERB
aijbe-1120	6	30	environmental	environmental	ADJ
aijbe-1120	6	31	misstatements	misstatement	NOUN
aijbe-1120	6	32	.	.	PUNCT
aijbe-1120	7	1	a	a	DET
aijbe-1120	7	2	descriptive	descriptive	ADJ
aijbe-1120	7	3	survey	survey	NOUN
aijbe-1120	7	4	design	design	NOUN
aijbe-1120	7	5	was	be	AUX
aijbe-1120	7	6	adopted	adopt	VERB
aijbe-1120	7	7	,	,	PUNCT
aijbe-1120	7	8	utilizing	utilize	VERB
aijbe-1120	7	9	data	datum	NOUN
aijbe-1120	7	10	collected	collect	VERB
aijbe-1120	7	11	from	from	ADP
aijbe-1120	7	12	216	216	NUM
aijbe-1120	7	13	accounting	accounting	NOUN
aijbe-1120	7	14	and	and	CCONJ
aijbe-1120	7	15	audit	audit	NOUN
aijbe-1120	7	16	professionals	professional	NOUN
aijbe-1120	7	17	in	in	ADP
aijbe-1120	7	18	the	the	DET
aijbe-1120	7	19	nigerian	nigerian	ADJ
aijbe-1120	7	20	oil	oil	NOUN
aijbe-1120	7	21	and	and	CCONJ
aijbe-1120	7	22	gas	gas	NOUN
aijbe-1120	7	23	sector	sector	NOUN
aijbe-1120	7	24	.	.	PUNCT
aijbe-1120	8	1	multiple	multiple	ADJ
aijbe-1120	8	2	regression	regression	NOUN
aijbe-1120	8	3	analysis	analysis	NOUN
aijbe-1120	8	4	was	be	AUX
aijbe-1120	8	5	conducted	conduct	VERB
aijbe-1120	8	6	using	use	VERB
aijbe-1120	8	7	spss	spss	PROPN
aijbe-1120	8	8	version	version	PROPN
aijbe-1120	8	9	25	25	NUM
aijbe-1120	8	10	.	.	PUNCT
aijbe-1120	9	1	results	result	NOUN
aijbe-1120	9	2	indicate	indicate	VERB
aijbe-1120	9	3	that	that	SCONJ
aijbe-1120	9	4	all	all	DET
aijbe-1120	9	5	four	four	NUM
aijbe-1120	9	6	forensic	forensic	ADJ
aijbe-1120	9	7	accounting	accounting	NOUN
aijbe-1120	9	8	practices	practice	NOUN
aijbe-1120	9	9	significantly	significantly	ADV
aijbe-1120	9	10	and	and	CCONJ
aijbe-1120	9	11	positively	positively	ADV
aijbe-1120	9	12	influence	influence	VERB
aijbe-1120	9	13	the	the	DET
aijbe-1120	9	14	detection	detection	NOUN
aijbe-1120	9	15	and	and	CCONJ
aijbe-1120	9	16	mitigation	mitigation	NOUN
aijbe-1120	9	17	of	of	ADP
aijbe-1120	9	18	environmental	environmental	ADJ
aijbe-1120	9	19	accounting	accounting	NOUN
aijbe-1120	9	20	fraud	fraud	NOUN
aijbe-1120	9	21	,	,	PUNCT
aijbe-1120	9	22	with	with	ADP
aijbe-1120	9	23	a	a	DET
aijbe-1120	9	24	model	model	NOUN
aijbe-1120	9	25	r²	r²	NOUN
aijbe-1120	9	26	value	value	NOUN
aijbe-1120	9	27	of	of	ADP
aijbe-1120	9	28	0.66	0.66	NUM
aijbe-1120	9	29	,	,	PUNCT
aijbe-1120	9	30	suggesting	suggest	VERB
aijbe-1120	9	31	strong	strong	ADJ
aijbe-1120	9	32	explanatory	explanatory	ADJ
aijbe-1120	9	33	power	power	NOUN
aijbe-1120	9	34	.	.	PUNCT
aijbe-1120	10	1	these	these	DET
aijbe-1120	10	2	findings	finding	NOUN
aijbe-1120	10	3	highlight	highlight	VERB
aijbe-1120	10	4	the	the	DET
aijbe-1120	10	5	essential	essential	ADJ
aijbe-1120	10	6	role	role	NOUN
aijbe-1120	10	7	of	of	ADP
aijbe-1120	10	8	forensic	forensic	ADJ
aijbe-1120	10	9	accounting	accounting	NOUN
aijbe-1120	10	10	in	in	ADP
aijbe-1120	10	11	enhancing	enhance	VERB
aijbe-1120	10	12	financial	financial	ADJ
aijbe-1120	10	13	transparency	transparency	NOUN
aijbe-1120	10	14	,	,	PUNCT
aijbe-1120	10	15	environmental	environmental	ADJ
aijbe-1120	10	16	accountability	accountability	NOUN
aijbe-1120	10	17	,	,	PUNCT
aijbe-1120	10	18	and	and	CCONJ
aijbe-1120	10	19	regulatory	regulatory	ADJ
aijbe-1120	10	20	compliance	compliance	NOUN
aijbe-1120	10	21	in	in	ADP
aijbe-1120	10	22	high	high	ADJ
aijbe-1120	10	23	-	-	PUNCT
aijbe-1120	10	24	risk	risk	NOUN
aijbe-1120	10	25	industries	industry	NOUN
aijbe-1120	10	26	.	.	PUNCT
aijbe-1120	11	1	the	the	DET
aijbe-1120	11	2	study	study	NOUN
aijbe-1120	11	3	concludes	conclude	VERB
aijbe-1120	11	4	that	that	SCONJ
aijbe-1120	11	5	integrating	integrate	VERB
aijbe-1120	11	6	forensic	forensic	ADJ
aijbe-1120	11	7	accounting	accounting	NOUN
aijbe-1120	11	8	techniques	technique	NOUN
aijbe-1120	11	9	into	into	ADP
aijbe-1120	11	10	corporate	corporate	ADJ
aijbe-1120	11	11	governance	governance	NOUN
aijbe-1120	11	12	and	and	CCONJ
aijbe-1120	11	13	regulatory	regulatory	ADJ
aijbe-1120	11	14	oversight	oversight	NOUN
aijbe-1120	11	15	can	can	AUX
aijbe-1120	11	16	substantially	substantially	ADV
aijbe-1120	11	17	curb	curb	VERB
aijbe-1120	11	18	environmental	environmental	ADJ
aijbe-1120	11	19	misreporting	misreporting	NOUN
aijbe-1120	11	20	and	and	CCONJ
aijbe-1120	11	21	foster	foster	ADJ
aijbe-1120	11	22	public	public	ADJ
aijbe-1120	11	23	trust	trust	NOUN
aijbe-1120	11	24	.	.	PUNCT
aijbe-1120	12	1	recommendations	recommendation	NOUN
aijbe-1120	12	2	include	include	VERB
aijbe-1120	12	3	institutionalizing	institutionalize	VERB
aijbe-1120	12	4	forensic	forensic	ADJ
aijbe-1120	12	5	audits	audits	NOUN
aijbe-1120	12	6	in	in	ADP
aijbe-1120	12	7	environmental	environmental	ADJ
aijbe-1120	12	8	reporting	reporting	NOUN
aijbe-1120	12	9	and	and	CCONJ
aijbe-1120	12	10	enhancing	enhance	VERB
aijbe-1120	12	11	capacity	capacity	NOUN
aijbe-1120	12	12	-	-	PUNCT
aijbe-1120	12	13	building	build	VERB
aijbe-1120	12	14	programs	program	NOUN
aijbe-1120	12	15	for	for	ADP
aijbe-1120	12	16	accounting	accounting	NOUN
aijbe-1120	12	17	professionals	professional	NOUN
aijbe-1120	12	18	.	.	PUNCT
aijbe-1120	13	1	keywords	keyword	NOUN
aijbe-1120	13	2	:	:	PUNCT
aijbe-1120	13	3	forensic	forensic	ADJ
aijbe-1120	13	4	accounting	accounting	NOUN
aijbe-1120	13	5	,	,	PUNCT
aijbe-1120	13	6	environmental	environmental	ADJ
aijbe-1120	13	7	accounting	accounting	NOUN
aijbe-1120	13	8	fraud	fraud	PROPN
aijbe-1120	13	9	,	,	PUNCT
aijbe-1120	13	10	fraud	fraud	NOUN
aijbe-1120	13	11	detection	detection	NOUN
aijbe-1120	13	12	,	,	PUNCT
aijbe-1120	13	13	financial	financial	ADJ
aijbe-1120	13	14	statement	statement	NOUN
aijbe-1120	13	15	analysis	analysis	NOUN
aijbe-1120	13	16	,	,	PUNCT
aijbe-1120	13	17	internal	internal	ADJ
aijbe-1120	13	18	control	control	NOUN
aijbe-1120	13	19	,	,	PUNCT
aijbe-1120	13	20	oil	oil	NOUN
aijbe-1120	13	21	and	and	CCONJ
aijbe-1120	13	22	gas	gas	NOUN
aijbe-1120	13	23	,	,	PUNCT
aijbe-1120	13	24	nigeria	nigeria	PROPN
aijbe-1120	13	25	,	,	PUNCT
aijbe-1120	13	26	spss	spss	PROPN
aijbe-1120	13	27	1	1	NUM
aijbe-1120	13	28	.	.	PUNCT
aijbe-1120	14	1	introduction	introduction	NOUN
aijbe-1120	14	2	environmental	environmental	ADJ
aijbe-1120	14	3	accounting	accounting	NOUN
aijbe-1120	14	4	fraud	fraud	NOUN
aijbe-1120	14	5	is	be	AUX
aijbe-1120	14	6	a	a	DET
aijbe-1120	14	7	significant	significant	ADJ
aijbe-1120	14	8	issue	issue	NOUN
aijbe-1120	14	9	globally	globally	ADV
aijbe-1120	14	10	,	,	PUNCT
aijbe-1120	14	11	with	with	ADP
aijbe-1120	14	12	increasing	increase	VERB
aijbe-1120	14	13	concerns	concern	NOUN
aijbe-1120	14	14	about	about	ADP
aijbe-1120	14	15	the	the	DET
aijbe-1120	14	16	impact	impact	NOUN
aijbe-1120	14	17	of	of	ADP
aijbe-1120	14	18	corporate	corporate	ADJ
aijbe-1120	14	19	environmental	environmental	ADJ
aijbe-1120	14	20	practices	practice	NOUN
aijbe-1120	14	21	on	on	ADP
aijbe-1120	14	22	financial	financial	ADJ
aijbe-1120	14	23	transparency	transparency	NOUN
aijbe-1120	14	24	.	.	PUNCT
aijbe-1120	15	1	companies	company	NOUN
aijbe-1120	15	2	,	,	PUNCT
aijbe-1120	15	3	particularly	particularly	ADV
aijbe-1120	15	4	in	in	ADP
aijbe-1120	15	5	the	the	DET
aijbe-1120	15	6	oil	oil	NOUN
aijbe-1120	15	7	and	and	CCONJ
aijbe-1120	15	8	gas	gas	NOUN
aijbe-1120	15	9	sector	sector	NOUN
aijbe-1120	15	10	,	,	PUNCT
aijbe-1120	15	11	are	be	AUX
aijbe-1120	15	12	under	under	ADP
aijbe-1120	15	13	heightened	heightened	ADJ
aijbe-1120	15	14	scrutiny	scrutiny	NOUN
aijbe-1120	15	15	due	due	ADP
aijbe-1120	15	16	to	to	ADP
aijbe-1120	15	17	the	the	DET
aijbe-1120	15	18	complex	complex	ADJ
aijbe-1120	15	19	nature	nature	NOUN
aijbe-1120	15	20	of	of	ADP
aijbe-1120	15	21	their	their	PRON
aijbe-1120	15	22	environmental	environmental	ADJ
aijbe-1120	15	23	reporting	reporting	NOUN
aijbe-1120	15	24	.	.	PUNCT
aijbe-1120	16	1	these	these	DET
aijbe-1120	16	2	companies	company	NOUN
aijbe-1120	16	3	are	be	AUX
aijbe-1120	16	4	often	often	ADV
aijbe-1120	16	5	accused	accuse	VERB
aijbe-1120	16	6	of	of	ADP
aijbe-1120	16	7	manipulating	manipulate	VERB
aijbe-1120	16	8	environmental	environmental	ADJ
aijbe-1120	16	9	costs	cost	NOUN
aijbe-1120	16	10	and	and	CCONJ
aijbe-1120	16	11	liabilities	liability	NOUN
aijbe-1120	16	12	in	in	ADP
aijbe-1120	16	13	their	their	PRON
aijbe-1120	16	14	financial	financial	ADJ
aijbe-1120	16	15	statements	statement	NOUN
aijbe-1120	16	16	,	,	PUNCT
aijbe-1120	16	17	thus	thus	ADV
aijbe-1120	16	18	creating	create	VERB
aijbe-1120	16	19	an	an	DET
aijbe-1120	16	20	artificial	artificial	ADJ
aijbe-1120	16	21	view	view	NOUN
aijbe-1120	16	22	of	of	ADP
aijbe-1120	16	23	their	their	PRON
aijbe-1120	16	24	sustainability	sustainability	NOUN
aijbe-1120	16	25	and	and	CCONJ
aijbe-1120	16	26	environmental	environmental	ADJ
aijbe-1120	16	27	compliance	compliance	NOUN
aijbe-1120	16	28	.	.	PUNCT
aijbe-1120	17	1	this	this	DET
aijbe-1120	17	2	phenomenon	phenomenon	NOUN
aijbe-1120	17	3	is	be	AUX
aijbe-1120	17	4	not	not	PART
aijbe-1120	17	5	only	only	ADV
aijbe-1120	17	6	observed	observe	VERB
aijbe-1120	17	7	at	at	ADP
aijbe-1120	17	8	the	the	DET
aijbe-1120	17	9	global	global	ADJ
aijbe-1120	17	10	level	level	NOUN
aijbe-1120	17	11	but	but	CCONJ
aijbe-1120	17	12	is	be	AUX
aijbe-1120	17	13	also	also	ADV
aijbe-1120	17	14	prevalent	prevalent	ADJ
aijbe-1120	17	15	in	in	ADP
aijbe-1120	17	16	various	various	ADJ
aijbe-1120	17	17	regions	region	NOUN
aijbe-1120	17	18	,	,	PUNCT
aijbe-1120	17	19	including	include	VERB
aijbe-1120	17	20	africa	africa	PROPN
aijbe-1120	17	21	,	,	PUNCT
aijbe-1120	17	22	where	where	SCONJ
aijbe-1120	17	23	regulatory	regulatory	ADJ
aijbe-1120	17	24	frameworks	framework	NOUN
aijbe-1120	17	25	are	be	AUX
aijbe-1120	17	26	often	often	ADV
aijbe-1120	17	27	weaker	weak	ADJ
aijbe-1120	17	28	,	,	PUNCT
aijbe-1120	17	29	and	and	CCONJ
aijbe-1120	17	30	enforcement	enforcement	NOUN
aijbe-1120	17	31	is	be	AUX
aijbe-1120	17	32	inconsistent	inconsistent	ADJ
aijbe-1120	17	33	(	(	PUNCT
aijbe-1120	17	34	jones	jones	PROPN
aijbe-1120	17	35	&	&	CCONJ
aijbe-1120	17	36	shih	shih	PROPN
aijbe-1120	17	37	,	,	PUNCT
aijbe-1120	17	38	2019	2019	NUM
aijbe-1120	17	39	)	)	PUNCT
aijbe-1120	17	40	.	.	PUNCT
aijbe-1120	18	1	the	the	DET
aijbe-1120	18	2	emergence	emergence	NOUN
aijbe-1120	18	3	of	of	ADP
aijbe-1120	18	4	forensic	forensic	ADJ
aijbe-1120	18	5	accounting	accounting	NOUN
aijbe-1120	18	6	as	as	ADP
aijbe-1120	18	7	a	a	DET
aijbe-1120	18	8	discipline	discipline	NOUN
aijbe-1120	18	9	aimed	aim	VERB
aijbe-1120	18	10	mailto:robbyeke19@yahoo.com	mailto:robbyeke19@yahoo.com	PROPN
aijbe-1120	18	11	oyewole	oyewole	PROPN
aijbe-1120	18	12	johnson	johnson	PROPN
aijbe-1120	18	13	stephen	stephen	PROPN
aijbe-1120	18	14	fca	fca	PROPN
aijbe-1120	18	15	and	and	CCONJ
aijbe-1120	18	16	eke	eke	ADJ
aijbe-1120	18	17	robert	robert	PROPN
aijbe-1120	18	18	ike	ike	PROPN
aijbe-1120	18	19	phd	phd	PROPN
aijbe-1120	18	20	,	,	PUNCT
aijbe-1120	18	21	fca	fca	PROPN
aijbe-1120	18	22	.	.	PUNCT
aijbe-1120	19	1	(	(	PUNCT
aijbe-1120	19	2	2025	2025	NUM
aijbe-1120	19	3	)	)	PUNCT
aijbe-1120	19	4	2	2	NUM
aijbe-1120	19	5	american	american	ADJ
aijbe-1120	19	6	interdisciplinary	interdisciplinary	ADJ
aijbe-1120	19	7	journal	journal	NOUN
aijbe-1120	19	8	of	of	ADP
aijbe-1120	19	9	business	business	NOUN
aijbe-1120	19	10	and	and	CCONJ
aijbe-1120	19	11	economics	economic	NOUN
aijbe-1120	19	12	|	|	ADV
aijbe-1120	19	13	https://sadijournals.org/index.php/aijbe|	https://sadijournals.org/index.php/aijbe|	VERB
aijbe-1120	20	1	editorial@sadijournals.org	editorial@sadijournals.org	PROPN
aijbe-1120	20	2	at	at	ADP
aijbe-1120	20	3	uncovering	uncover	VERB
aijbe-1120	20	4	fraudulent	fraudulent	ADJ
aijbe-1120	20	5	activities	activity	NOUN
aijbe-1120	20	6	,	,	PUNCT
aijbe-1120	20	7	especially	especially	ADV
aijbe-1120	20	8	in	in	ADP
aijbe-1120	20	9	relation	relation	NOUN
aijbe-1120	20	10	to	to	ADP
aijbe-1120	20	11	environmental	environmental	ADJ
aijbe-1120	20	12	accounting	accounting	NOUN
aijbe-1120	20	13	,	,	PUNCT
aijbe-1120	20	14	has	have	AUX
aijbe-1120	20	15	been	be	AUX
aijbe-1120	20	16	crucial	crucial	ADJ
aijbe-1120	20	17	in	in	ADP
aijbe-1120	20	18	addressing	address	VERB
aijbe-1120	20	19	these	these	DET
aijbe-1120	20	20	challenges	challenge	NOUN
aijbe-1120	20	21	.	.	PUNCT
aijbe-1120	21	1	in	in	ADP
aijbe-1120	21	2	africa	africa	PROPN
aijbe-1120	21	3	,	,	PUNCT
aijbe-1120	21	4	particularly	particularly	ADV
aijbe-1120	21	5	in	in	ADP
aijbe-1120	21	6	the	the	DET
aijbe-1120	21	7	oil	oil	NOUN
aijbe-1120	21	8	-	-	PUNCT
aijbe-1120	21	9	rich	rich	ADJ
aijbe-1120	21	10	regions	region	NOUN
aijbe-1120	21	11	like	like	ADP
aijbe-1120	21	12	nigeria	nigeria	PROPN
aijbe-1120	21	13	,	,	PUNCT
aijbe-1120	21	14	environmental	environmental	ADJ
aijbe-1120	21	15	accounting	accounting	NOUN
aijbe-1120	21	16	fraud	fraud	NOUN
aijbe-1120	21	17	has	have	AUX
aijbe-1120	21	18	become	become	VERB
aijbe-1120	21	19	a	a	DET
aijbe-1120	21	20	significant	significant	ADJ
aijbe-1120	21	21	concern	concern	NOUN
aijbe-1120	21	22	.	.	PUNCT
aijbe-1120	22	1	oil	oil	NOUN
aijbe-1120	22	2	and	and	CCONJ
aijbe-1120	22	3	gas	gas	NOUN
aijbe-1120	22	4	companies	company	NOUN
aijbe-1120	22	5	operating	operate	VERB
aijbe-1120	22	6	in	in	ADP
aijbe-1120	22	7	these	these	DET
aijbe-1120	22	8	regions	region	NOUN
aijbe-1120	22	9	often	often	ADV
aijbe-1120	22	10	face	face	VERB
aijbe-1120	22	11	allegations	allegation	NOUN
aijbe-1120	22	12	of	of	ADP
aijbe-1120	22	13	underreporting	underreporte	VERB
aijbe-1120	22	14	or	or	CCONJ
aijbe-1120	22	15	misreporting	misreporte	VERB
aijbe-1120	22	16	environmental	environmental	ADJ
aijbe-1120	22	17	liabilities	liability	NOUN
aijbe-1120	22	18	,	,	PUNCT
aijbe-1120	22	19	such	such	ADJ
aijbe-1120	22	20	as	as	ADP
aijbe-1120	22	21	oil	oil	NOUN
aijbe-1120	22	22	spills	spill	NOUN
aijbe-1120	22	23	,	,	PUNCT
aijbe-1120	22	24	gas	gas	NOUN
aijbe-1120	22	25	flaring	flaring	NOUN
aijbe-1120	22	26	,	,	PUNCT
aijbe-1120	22	27	and	and	CCONJ
aijbe-1120	22	28	waste	waste	NOUN
aijbe-1120	22	29	disposal	disposal	NOUN
aijbe-1120	22	30	.	.	PUNCT
aijbe-1120	23	1	the	the	DET
aijbe-1120	23	2	lack	lack	NOUN
aijbe-1120	23	3	of	of	ADP
aijbe-1120	23	4	stringent	stringent	ADJ
aijbe-1120	23	5	regulations	regulation	NOUN
aijbe-1120	23	6	and	and	CCONJ
aijbe-1120	23	7	oversight	oversight	NOUN
aijbe-1120	23	8	mechanisms	mechanism	NOUN
aijbe-1120	23	9	in	in	ADP
aijbe-1120	23	10	some	some	DET
aijbe-1120	23	11	african	african	ADJ
aijbe-1120	23	12	countries	country	NOUN
aijbe-1120	23	13	contributes	contribute	VERB
aijbe-1120	23	14	to	to	ADP
aijbe-1120	23	15	the	the	DET
aijbe-1120	23	16	prevalence	prevalence	NOUN
aijbe-1120	23	17	of	of	ADP
aijbe-1120	23	18	environmental	environmental	ADJ
aijbe-1120	23	19	accounting	accounting	NOUN
aijbe-1120	23	20	fraud	fraud	NOUN
aijbe-1120	23	21	(	(	PUNCT
aijbe-1120	23	22	ogunleye	ogunleye	PROPN
aijbe-1120	23	23	&	&	CCONJ
aijbe-1120	23	24	olamide	olamide	PROPN
aijbe-1120	23	25	,	,	PUNCT
aijbe-1120	23	26	2020	2020	NUM
aijbe-1120	23	27	)	)	PUNCT
aijbe-1120	23	28	.	.	PUNCT
aijbe-1120	24	1	forensic	forensic	ADJ
aijbe-1120	24	2	accounting	accounting	NOUN
aijbe-1120	24	3	has	have	AUX
aijbe-1120	24	4	thus	thus	ADV
aijbe-1120	24	5	gained	gain	VERB
aijbe-1120	24	6	importance	importance	NOUN
aijbe-1120	24	7	as	as	ADP
aijbe-1120	24	8	an	an	DET
aijbe-1120	24	9	essential	essential	ADJ
aijbe-1120	24	10	tool	tool	NOUN
aijbe-1120	24	11	for	for	ADP
aijbe-1120	24	12	investigating	investigate	VERB
aijbe-1120	24	13	such	such	ADJ
aijbe-1120	24	14	frauds	fraud	NOUN
aijbe-1120	24	15	,	,	PUNCT
aijbe-1120	24	16	providing	provide	VERB
aijbe-1120	24	17	a	a	DET
aijbe-1120	24	18	systematic	systematic	ADJ
aijbe-1120	24	19	approach	approach	NOUN
aijbe-1120	24	20	to	to	PART
aijbe-1120	24	21	uncover	uncover	VERB
aijbe-1120	24	22	discrepancies	discrepancy	NOUN
aijbe-1120	24	23	in	in	ADP
aijbe-1120	24	24	financial	financial	ADJ
aijbe-1120	24	25	reporting	reporting	NOUN
aijbe-1120	24	26	and	and	CCONJ
aijbe-1120	24	27	highlighting	highlight	VERB
aijbe-1120	24	28	fraudulent	fraudulent	ADJ
aijbe-1120	24	29	activities	activity	NOUN
aijbe-1120	24	30	related	relate	VERB
aijbe-1120	24	31	to	to	ADP
aijbe-1120	24	32	environmental	environmental	ADJ
aijbe-1120	24	33	costs	cost	NOUN
aijbe-1120	24	34	.	.	PUNCT
aijbe-1120	25	1	forensic	forensic	ADJ
aijbe-1120	25	2	accounting	accounting	NOUN
aijbe-1120	25	3	,	,	PUNCT
aijbe-1120	25	4	as	as	ADP
aijbe-1120	25	5	a	a	DET
aijbe-1120	25	6	specialized	specialized	ADJ
aijbe-1120	25	7	field	field	NOUN
aijbe-1120	25	8	,	,	PUNCT
aijbe-1120	25	9	involves	involve	VERB
aijbe-1120	25	10	a	a	DET
aijbe-1120	25	11	set	set	NOUN
aijbe-1120	25	12	of	of	ADP
aijbe-1120	25	13	techniques	technique	NOUN
aijbe-1120	25	14	and	and	CCONJ
aijbe-1120	25	15	methodologies	methodology	NOUN
aijbe-1120	25	16	aimed	aim	VERB
aijbe-1120	25	17	at	at	ADP
aijbe-1120	25	18	detecting	detect	VERB
aijbe-1120	25	19	and	and	CCONJ
aijbe-1120	25	20	investigating	investigate	VERB
aijbe-1120	25	21	financial	financial	ADJ
aijbe-1120	25	22	fraud	fraud	NOUN
aijbe-1120	25	23	.	.	PUNCT
aijbe-1120	26	1	one	one	NUM
aijbe-1120	26	2	of	of	ADP
aijbe-1120	26	3	the	the	DET
aijbe-1120	26	4	critical	critical	ADJ
aijbe-1120	26	5	subvariables	subvariable	NOUN
aijbe-1120	26	6	of	of	ADP
aijbe-1120	26	7	forensic	forensic	ADJ
aijbe-1120	26	8	accounting	accounting	NOUN
aijbe-1120	26	9	is	be	AUX
aijbe-1120	26	10	fraud	fraud	NOUN
aijbe-1120	26	11	detection	detection	NOUN
aijbe-1120	26	12	techniques	technique	NOUN
aijbe-1120	26	13	,	,	PUNCT
aijbe-1120	26	14	which	which	PRON
aijbe-1120	26	15	include	include	VERB
aijbe-1120	26	16	advanced	advanced	ADJ
aijbe-1120	26	17	data	datum	NOUN
aijbe-1120	26	18	analysis	analysis	NOUN
aijbe-1120	26	19	,	,	PUNCT
aijbe-1120	26	20	forensic	forensic	ADJ
aijbe-1120	26	21	data	datum	NOUN
aijbe-1120	26	22	mining	mining	NOUN
aijbe-1120	26	23	,	,	PUNCT
aijbe-1120	26	24	and	and	CCONJ
aijbe-1120	26	25	fraud	fraud	NOUN
aijbe-1120	26	26	risk	risk	NOUN
aijbe-1120	26	27	assessments	assessment	NOUN
aijbe-1120	26	28	.	.	PUNCT
aijbe-1120	27	1	these	these	DET
aijbe-1120	27	2	techniques	technique	NOUN
aijbe-1120	27	3	are	be	AUX
aijbe-1120	27	4	instrumental	instrumental	ADJ
aijbe-1120	27	5	in	in	ADP
aijbe-1120	27	6	identifying	identify	VERB
aijbe-1120	27	7	discrepancies	discrepancy	NOUN
aijbe-1120	27	8	or	or	CCONJ
aijbe-1120	27	9	anomalies	anomaly	NOUN
aijbe-1120	27	10	in	in	ADP
aijbe-1120	27	11	the	the	DET
aijbe-1120	27	12	financial	financial	ADJ
aijbe-1120	27	13	data	datum	NOUN
aijbe-1120	27	14	that	that	PRON
aijbe-1120	27	15	could	could	AUX
aijbe-1120	27	16	indicate	indicate	VERB
aijbe-1120	27	17	fraudulent	fraudulent	ADJ
aijbe-1120	27	18	activities	activity	NOUN
aijbe-1120	27	19	.	.	PUNCT
aijbe-1120	28	1	in	in	ADP
aijbe-1120	28	2	the	the	DET
aijbe-1120	28	3	context	context	NOUN
aijbe-1120	28	4	of	of	ADP
aijbe-1120	28	5	environmental	environmental	ADJ
aijbe-1120	28	6	accounting	accounting	NOUN
aijbe-1120	28	7	,	,	PUNCT
aijbe-1120	28	8	forensic	forensic	ADJ
aijbe-1120	28	9	accountants	accountant	NOUN
aijbe-1120	28	10	apply	apply	VERB
aijbe-1120	28	11	these	these	DET
aijbe-1120	28	12	techniques	technique	NOUN
aijbe-1120	28	13	to	to	PART
aijbe-1120	28	14	detect	detect	VERB
aijbe-1120	28	15	any	any	DET
aijbe-1120	28	16	false	false	ADJ
aijbe-1120	28	17	reporting	reporting	NOUN
aijbe-1120	28	18	of	of	ADP
aijbe-1120	28	19	environmental	environmental	ADJ
aijbe-1120	28	20	costs	cost	NOUN
aijbe-1120	28	21	,	,	PUNCT
aijbe-1120	28	22	liabilities	liability	NOUN
aijbe-1120	28	23	,	,	PUNCT
aijbe-1120	28	24	or	or	CCONJ
aijbe-1120	28	25	assets	asset	NOUN
aijbe-1120	28	26	that	that	PRON
aijbe-1120	28	27	do	do	AUX
aijbe-1120	28	28	not	not	PART
aijbe-1120	28	29	align	align	VERB
aijbe-1120	28	30	with	with	ADP
aijbe-1120	28	31	actual	actual	ADJ
aijbe-1120	28	32	environmental	environmental	ADJ
aijbe-1120	28	33	obligations	obligation	NOUN
aijbe-1120	28	34	(	(	PUNCT
aijbe-1120	28	35	hassan	hassan	PROPN
aijbe-1120	28	36	&	&	CCONJ
aijbe-1120	28	37	salim	salim	PROPN
aijbe-1120	28	38	,	,	PUNCT
aijbe-1120	28	39	2021	2021	NUM
aijbe-1120	28	40	)	)	PUNCT
aijbe-1120	28	41	.	.	PUNCT
aijbe-1120	29	1	by	by	ADP
aijbe-1120	29	2	utilizing	utilize	VERB
aijbe-1120	29	3	specialized	specialized	ADJ
aijbe-1120	29	4	software	software	NOUN
aijbe-1120	29	5	tools	tool	NOUN
aijbe-1120	29	6	and	and	CCONJ
aijbe-1120	29	7	analytical	analytical	ADJ
aijbe-1120	29	8	methods	method	NOUN
aijbe-1120	29	9	,	,	PUNCT
aijbe-1120	29	10	forensic	forensic	ADJ
aijbe-1120	29	11	accountants	accountant	NOUN
aijbe-1120	29	12	can	can	AUX
aijbe-1120	29	13	trace	trace	VERB
aijbe-1120	29	14	transactions	transaction	NOUN
aijbe-1120	29	15	and	and	CCONJ
aijbe-1120	29	16	uncover	uncover	NOUN
aijbe-1120	29	17	irregularities	irregularity	NOUN
aijbe-1120	29	18	that	that	PRON
aijbe-1120	29	19	would	would	AUX
aijbe-1120	29	20	otherwise	otherwise	ADV
aijbe-1120	29	21	go	go	VERB
aijbe-1120	29	22	unnoticed	unnoticed	ADJ
aijbe-1120	29	23	.	.	PUNCT
aijbe-1120	30	1	another	another	DET
aijbe-1120	30	2	vital	vital	ADJ
aijbe-1120	30	3	subvariable	subvariable	NOUN
aijbe-1120	30	4	in	in	ADP
aijbe-1120	30	5	forensic	forensic	ADJ
aijbe-1120	30	6	accounting	accounting	NOUN
aijbe-1120	30	7	is	be	AUX
aijbe-1120	30	8	the	the	DET
aijbe-1120	30	9	fraud	fraud	NOUN
aijbe-1120	30	10	investigation	investigation	NOUN
aijbe-1120	30	11	process	process	NOUN
aijbe-1120	30	12	,	,	PUNCT
aijbe-1120	30	13	which	which	PRON
aijbe-1120	30	14	involves	involve	VERB
aijbe-1120	30	15	the	the	DET
aijbe-1120	30	16	collection	collection	NOUN
aijbe-1120	30	17	of	of	ADP
aijbe-1120	30	18	evidence	evidence	NOUN
aijbe-1120	30	19	,	,	PUNCT
aijbe-1120	30	20	interviews	interview	NOUN
aijbe-1120	30	21	with	with	ADP
aijbe-1120	30	22	relevant	relevant	ADJ
aijbe-1120	30	23	stakeholders	stakeholder	NOUN
aijbe-1120	30	24	,	,	PUNCT
aijbe-1120	30	25	and	and	CCONJ
aijbe-1120	30	26	the	the	DET
aijbe-1120	30	27	preparation	preparation	NOUN
aijbe-1120	30	28	of	of	ADP
aijbe-1120	30	29	detailed	detailed	ADJ
aijbe-1120	30	30	reports	report	NOUN
aijbe-1120	30	31	that	that	PRON
aijbe-1120	30	32	can	can	AUX
aijbe-1120	30	33	be	be	AUX
aijbe-1120	30	34	used	use	VERB
aijbe-1120	30	35	for	for	ADP
aijbe-1120	30	36	legal	legal	ADJ
aijbe-1120	30	37	action	action	NOUN
aijbe-1120	30	38	.	.	PUNCT
aijbe-1120	31	1	this	this	DET
aijbe-1120	31	2	process	process	NOUN
aijbe-1120	31	3	is	be	AUX
aijbe-1120	31	4	critical	critical	ADJ
aijbe-1120	31	5	in	in	ADP
aijbe-1120	31	6	uncovering	uncover	VERB
aijbe-1120	31	7	the	the	DET
aijbe-1120	31	8	full	full	ADJ
aijbe-1120	31	9	scope	scope	NOUN
aijbe-1120	31	10	of	of	ADP
aijbe-1120	31	11	environmental	environmental	ADJ
aijbe-1120	31	12	accounting	accounting	NOUN
aijbe-1120	31	13	fraud	fraud	NOUN
aijbe-1120	31	14	,	,	PUNCT
aijbe-1120	31	15	as	as	SCONJ
aijbe-1120	31	16	it	it	PRON
aijbe-1120	31	17	provides	provide	VERB
aijbe-1120	31	18	a	a	DET
aijbe-1120	31	19	structured	structured	ADJ
aijbe-1120	31	20	approach	approach	NOUN
aijbe-1120	31	21	to	to	ADP
aijbe-1120	31	22	identifying	identify	VERB
aijbe-1120	31	23	and	and	CCONJ
aijbe-1120	31	24	documenting	document	VERB
aijbe-1120	31	25	fraudulent	fraudulent	ADJ
aijbe-1120	31	26	activities	activity	NOUN
aijbe-1120	31	27	.	.	PUNCT
aijbe-1120	32	1	forensic	forensic	ADJ
aijbe-1120	32	2	investigators	investigator	NOUN
aijbe-1120	32	3	often	often	ADV
aijbe-1120	32	4	work	work	VERB
aijbe-1120	32	5	closely	closely	ADV
aijbe-1120	32	6	with	with	ADP
aijbe-1120	32	7	auditors	auditor	NOUN
aijbe-1120	32	8	,	,	PUNCT
aijbe-1120	32	9	regulatory	regulatory	ADJ
aijbe-1120	32	10	bodies	body	NOUN
aijbe-1120	32	11	,	,	PUNCT
aijbe-1120	32	12	and	and	CCONJ
aijbe-1120	32	13	legal	legal	ADJ
aijbe-1120	32	14	teams	team	NOUN
aijbe-1120	32	15	to	to	PART
aijbe-1120	32	16	build	build	VERB
aijbe-1120	32	17	a	a	DET
aijbe-1120	32	18	comprehensive	comprehensive	ADJ
aijbe-1120	32	19	case	case	NOUN
aijbe-1120	32	20	against	against	ADP
aijbe-1120	32	21	companies	company	NOUN
aijbe-1120	32	22	involved	involve	VERB
aijbe-1120	32	23	in	in	ADP
aijbe-1120	32	24	environmental	environmental	ADJ
aijbe-1120	32	25	fraud	fraud	NOUN
aijbe-1120	32	26	(	(	PUNCT
aijbe-1120	32	27	cameron	cameron	PROPN
aijbe-1120	32	28	,	,	PUNCT
aijbe-1120	32	29	2018	2018	NUM
aijbe-1120	32	30	)	)	PUNCT
aijbe-1120	32	31	.	.	PUNCT
aijbe-1120	33	1	in	in	ADP
aijbe-1120	33	2	the	the	DET
aijbe-1120	33	3	oil	oil	NOUN
aijbe-1120	33	4	and	and	CCONJ
aijbe-1120	33	5	gas	gas	NOUN
aijbe-1120	33	6	sector	sector	NOUN
aijbe-1120	33	7	,	,	PUNCT
aijbe-1120	33	8	this	this	DET
aijbe-1120	33	9	process	process	NOUN
aijbe-1120	33	10	may	may	AUX
aijbe-1120	33	11	include	include	VERB
aijbe-1120	33	12	investigating	investigate	VERB
aijbe-1120	33	13	reports	report	NOUN
aijbe-1120	33	14	of	of	ADP
aijbe-1120	33	15	environmental	environmental	ADJ
aijbe-1120	33	16	violations	violation	NOUN
aijbe-1120	33	17	and	and	CCONJ
aijbe-1120	33	18	cross	cross	ADJ
aijbe-1120	33	19	-	-	ADJ
aijbe-1120	33	20	referencing	referencing	ADJ
aijbe-1120	33	21	financial	financial	ADJ
aijbe-1120	33	22	statements	statement	NOUN
aijbe-1120	33	23	with	with	ADP
aijbe-1120	33	24	operational	operational	ADJ
aijbe-1120	33	25	reports	report	NOUN
aijbe-1120	33	26	to	to	PART
aijbe-1120	33	27	identify	identify	VERB
aijbe-1120	33	28	any	any	DET
aijbe-1120	33	29	discrepancies	discrepancy	NOUN
aijbe-1120	33	30	.	.	PUNCT
aijbe-1120	34	1	financial	financial	ADJ
aijbe-1120	34	2	statement	statement	NOUN
aijbe-1120	34	3	analysis	analysis	NOUN
aijbe-1120	34	4	is	be	AUX
aijbe-1120	34	5	another	another	DET
aijbe-1120	34	6	crucial	crucial	ADJ
aijbe-1120	34	7	sub	sub	NOUN
aijbe-1120	34	8	-	-	ADJ
aijbe-1120	34	9	variable	variable	ADJ
aijbe-1120	34	10	of	of	ADP
aijbe-1120	34	11	forensic	forensic	ADJ
aijbe-1120	34	12	accounting	accounting	NOUN
aijbe-1120	34	13	.	.	PUNCT
aijbe-1120	35	1	forensic	forensic	ADJ
aijbe-1120	35	2	accountants	accountant	NOUN
aijbe-1120	35	3	use	use	VERB
aijbe-1120	35	4	this	this	DET
aijbe-1120	35	5	technique	technique	NOUN
aijbe-1120	35	6	to	to	PART
aijbe-1120	35	7	assess	assess	VERB
aijbe-1120	35	8	the	the	DET
aijbe-1120	35	9	integrity	integrity	NOUN
aijbe-1120	35	10	of	of	ADP
aijbe-1120	35	11	environmental	environmental	ADJ
aijbe-1120	35	12	disclosures	disclosure	NOUN
aijbe-1120	35	13	and	and	CCONJ
aijbe-1120	35	14	ensure	ensure	VERB
aijbe-1120	35	15	that	that	SCONJ
aijbe-1120	35	16	the	the	DET
aijbe-1120	35	17	financial	financial	ADJ
aijbe-1120	35	18	statements	statement	NOUN
aijbe-1120	35	19	accurately	accurately	ADV
aijbe-1120	35	20	reflect	reflect	VERB
aijbe-1120	35	21	the	the	DET
aijbe-1120	35	22	company	company	NOUN
aijbe-1120	35	23	’s	’s	PART
aijbe-1120	35	24	environmental	environmental	ADJ
aijbe-1120	35	25	liabilities	liability	NOUN
aijbe-1120	35	26	and	and	CCONJ
aijbe-1120	35	27	compliance	compliance	NOUN
aijbe-1120	35	28	.	.	PUNCT
aijbe-1120	36	1	this	this	DET
aijbe-1120	36	2	analysis	analysis	NOUN
aijbe-1120	36	3	involves	involve	VERB
aijbe-1120	36	4	reviewing	review	VERB
aijbe-1120	36	5	the	the	DET
aijbe-1120	36	6	balance	balance	NOUN
aijbe-1120	36	7	sheets	sheet	NOUN
aijbe-1120	36	8	,	,	PUNCT
aijbe-1120	36	9	income	income	NOUN
aijbe-1120	36	10	statements	statement	NOUN
aijbe-1120	36	11	,	,	PUNCT
aijbe-1120	36	12	and	and	CCONJ
aijbe-1120	36	13	cash	cash	NOUN
aijbe-1120	36	14	flow	flow	NOUN
aijbe-1120	36	15	statements	statement	NOUN
aijbe-1120	36	16	,	,	PUNCT
aijbe-1120	36	17	with	with	ADP
aijbe-1120	36	18	a	a	DET
aijbe-1120	36	19	focus	focus	NOUN
aijbe-1120	36	20	on	on	ADP
aijbe-1120	36	21	any	any	DET
aijbe-1120	36	22	entries	entry	NOUN
aijbe-1120	36	23	related	relate	VERB
aijbe-1120	36	24	to	to	ADP
aijbe-1120	36	25	environmental	environmental	ADJ
aijbe-1120	36	26	costs	cost	NOUN
aijbe-1120	36	27	.	.	PUNCT
aijbe-1120	37	1	in	in	ADP
aijbe-1120	37	2	the	the	DET
aijbe-1120	37	3	oil	oil	NOUN
aijbe-1120	37	4	and	and	CCONJ
aijbe-1120	37	5	gas	gas	NOUN
aijbe-1120	37	6	industry	industry	NOUN
aijbe-1120	37	7	,	,	PUNCT
aijbe-1120	37	8	where	where	SCONJ
aijbe-1120	37	9	environmental	environmental	ADJ
aijbe-1120	37	10	expenses	expense	NOUN
aijbe-1120	37	11	are	be	AUX
aijbe-1120	37	12	often	often	ADV
aijbe-1120	37	13	significant	significant	ADJ
aijbe-1120	37	14	,	,	PUNCT
aijbe-1120	37	15	any	any	DET
aijbe-1120	37	16	misrepresentation	misrepresentation	NOUN
aijbe-1120	37	17	in	in	ADP
aijbe-1120	37	18	these	these	DET
aijbe-1120	37	19	accounts	account	NOUN
aijbe-1120	37	20	can	can	AUX
aijbe-1120	37	21	lead	lead	VERB
aijbe-1120	37	22	to	to	ADP
aijbe-1120	37	23	serious	serious	ADJ
aijbe-1120	37	24	legal	legal	ADJ
aijbe-1120	37	25	and	and	CCONJ
aijbe-1120	37	26	financial	financial	ADJ
aijbe-1120	37	27	repercussions	repercussion	NOUN
aijbe-1120	37	28	.	.	PUNCT
aijbe-1120	38	1	financial	financial	ADJ
aijbe-1120	38	2	statement	statement	NOUN
aijbe-1120	38	3	analysis	analysis	NOUN
aijbe-1120	38	4	allows	allow	VERB
aijbe-1120	38	5	forensic	forensic	ADJ
aijbe-1120	38	6	accountants	accountant	NOUN
aijbe-1120	38	7	to	to	PART
aijbe-1120	38	8	identify	identify	VERB
aijbe-1120	38	9	potential	potential	ADJ
aijbe-1120	38	10	red	red	ADJ
aijbe-1120	38	11	flags	flag	NOUN
aijbe-1120	38	12	such	such	ADJ
aijbe-1120	38	13	as	as	ADP
aijbe-1120	38	14	underreporting	underreporting	NOUN
aijbe-1120	38	15	of	of	ADP
aijbe-1120	38	16	costs	cost	NOUN
aijbe-1120	38	17	associated	associate	VERB
aijbe-1120	38	18	with	with	ADP
aijbe-1120	38	19	environmental	environmental	ADJ
aijbe-1120	38	20	remediation	remediation	NOUN
aijbe-1120	38	21	or	or	CCONJ
aijbe-1120	38	22	overstatement	overstatement	NOUN
aijbe-1120	38	23	of	of	ADP
aijbe-1120	38	24	revenue	revenue	NOUN
aijbe-1120	38	25	generated	generate	VERB
aijbe-1120	38	26	from	from	ADP
aijbe-1120	38	27	environmentally	environmentally	ADV
aijbe-1120	38	28	-	-	PUNCT
aijbe-1120	38	29	related	relate	VERB
aijbe-1120	38	30	projects	project	NOUN
aijbe-1120	38	31	(	(	PUNCT
aijbe-1120	38	32	wells	well	NOUN
aijbe-1120	38	33	,	,	PUNCT
aijbe-1120	38	34	2020	2020	NUM
aijbe-1120	38	35	)	)	PUNCT
aijbe-1120	38	36	.	.	PUNCT
aijbe-1120	39	1	the	the	DET
aijbe-1120	39	2	relationship	relationship	NOUN
aijbe-1120	39	3	between	between	ADP
aijbe-1120	39	4	forensic	forensic	ADJ
aijbe-1120	39	5	accounting	accounting	NOUN
aijbe-1120	39	6	and	and	CCONJ
aijbe-1120	39	7	environmental	environmental	ADJ
aijbe-1120	39	8	accounting	accounting	NOUN
aijbe-1120	39	9	fraud	fraud	NOUN
aijbe-1120	39	10	is	be	AUX
aijbe-1120	39	11	clear	clear	ADJ
aijbe-1120	39	12	:	:	PUNCT
aijbe-1120	39	13	forensic	forensic	ADJ
aijbe-1120	39	14	accounting	accounting	NOUN
aijbe-1120	39	15	provides	provide	VERB
aijbe-1120	39	16	the	the	DET
aijbe-1120	39	17	tools	tool	NOUN
aijbe-1120	39	18	and	and	CCONJ
aijbe-1120	39	19	methodologies	methodology	NOUN
aijbe-1120	39	20	needed	need	VERB
aijbe-1120	39	21	to	to	PART
aijbe-1120	39	22	detect	detect	VERB
aijbe-1120	39	23	,	,	PUNCT
aijbe-1120	39	24	investigate	investigate	VERB
aijbe-1120	39	25	,	,	PUNCT
aijbe-1120	39	26	and	and	CCONJ
aijbe-1120	39	27	prevent	prevent	VERB
aijbe-1120	39	28	fraud	fraud	NOUN
aijbe-1120	39	29	in	in	ADP
aijbe-1120	39	30	environmental	environmental	ADJ
aijbe-1120	39	31	accounting	accounting	NOUN
aijbe-1120	39	32	.	.	PUNCT
aijbe-1120	40	1	by	by	ADP
aijbe-1120	40	2	applying	apply	VERB
aijbe-1120	40	3	fraud	fraud	NOUN
aijbe-1120	40	4	detection	detection	NOUN
aijbe-1120	40	5	techniques	technique	NOUN
aijbe-1120	40	6	,	,	PUNCT
aijbe-1120	40	7	forensic	forensic	ADJ
aijbe-1120	40	8	investigators	investigator	NOUN
aijbe-1120	40	9	can	can	AUX
aijbe-1120	40	10	identify	identify	VERB
aijbe-1120	40	11	suspicious	suspicious	ADJ
aijbe-1120	40	12	financial	financial	ADJ
aijbe-1120	40	13	data	datum	NOUN
aijbe-1120	40	14	;	;	PUNCT
aijbe-1120	40	15	through	through	ADP
aijbe-1120	40	16	the	the	DET
aijbe-1120	40	17	fraud	fraud	NOUN
aijbe-1120	40	18	investigation	investigation	NOUN
aijbe-1120	40	19	process	process	NOUN
aijbe-1120	40	20	,	,	PUNCT
aijbe-1120	40	21	they	they	PRON
aijbe-1120	40	22	can	can	AUX
aijbe-1120	40	23	gather	gather	VERB
aijbe-1120	40	24	evidence	evidence	NOUN
aijbe-1120	40	25	and	and	CCONJ
aijbe-1120	40	26	take	take	VERB
aijbe-1120	40	27	legal	legal	ADJ
aijbe-1120	40	28	action	action	NOUN
aijbe-1120	40	29	;	;	PUNCT
aijbe-1120	40	30	with	with	ADP
aijbe-1120	40	31	financial	financial	ADJ
aijbe-1120	40	32	statement	statement	NOUN
aijbe-1120	40	33	analysis	analysis	NOUN
aijbe-1120	40	34	,	,	PUNCT
aijbe-1120	40	35	they	they	PRON
aijbe-1120	40	36	can	can	AUX
aijbe-1120	40	37	verify	verify	VERB
aijbe-1120	40	38	the	the	DET
aijbe-1120	40	39	accuracy	accuracy	NOUN
aijbe-1120	40	40	of	of	ADP
aijbe-1120	40	41	environmental	environmental	ADJ
aijbe-1120	40	42	disclosures	disclosure	NOUN
aijbe-1120	40	43	;	;	PUNCT
aijbe-1120	40	44	and	and	CCONJ
aijbe-1120	40	45	by	by	ADP
aijbe-1120	40	46	evaluating	evaluate	VERB
aijbe-1120	40	47	internal	internal	ADJ
aijbe-1120	40	48	controls	control	NOUN
aijbe-1120	40	49	,	,	PUNCT
aijbe-1120	40	50	they	they	PRON
aijbe-1120	40	51	can	can	AUX
aijbe-1120	40	52	assess	assess	VERB
aijbe-1120	40	53	the	the	DET
aijbe-1120	40	54	company	company	NOUN
aijbe-1120	40	55	's	's	PART
aijbe-1120	40	56	ability	ability	NOUN
aijbe-1120	40	57	to	to	PART
aijbe-1120	40	58	prevent	prevent	VERB
aijbe-1120	40	59	fraud	fraud	NOUN
aijbe-1120	40	60	.	.	PUNCT
aijbe-1120	41	1	together	together	ADV
aijbe-1120	41	2	,	,	PUNCT
aijbe-1120	41	3	these	these	DET
aijbe-1120	41	4	sub	sub	NOUN
aijbe-1120	41	5	-	-	NOUN
aijbe-1120	41	6	variables	variable	NOUN
aijbe-1120	41	7	of	of	ADP
aijbe-1120	41	8	forensic	forensic	ADJ
aijbe-1120	41	9	accounting	accounting	NOUN
aijbe-1120	41	10	play	play	VERB
aijbe-1120	41	11	a	a	DET
aijbe-1120	41	12	vital	vital	ADJ
aijbe-1120	41	13	role	role	NOUN
aijbe-1120	41	14	in	in	ADP
aijbe-1120	41	15	ensuring	ensure	VERB
aijbe-1120	41	16	that	that	SCONJ
aijbe-1120	41	17	oil	oil	NOUN
aijbe-1120	41	18	and	and	CCONJ
aijbe-1120	41	19	gas	gas	NOUN
aijbe-1120	41	20	companies	company	NOUN
aijbe-1120	41	21	adhere	adhere	VERB
aijbe-1120	41	22	to	to	ADP
aijbe-1120	41	23	ethical	ethical	ADJ
aijbe-1120	41	24	standards	standard	NOUN
aijbe-1120	41	25	and	and	CCONJ
aijbe-1120	41	26	regulatory	regulatory	ADJ
aijbe-1120	41	27	requirements	requirement	NOUN
aijbe-1120	41	28	,	,	PUNCT
aijbe-1120	41	29	thus	thus	ADV
aijbe-1120	41	30	reducing	reduce	VERB
aijbe-1120	41	31	the	the	DET
aijbe-1120	41	32	likelihood	likelihood	NOUN
aijbe-1120	41	33	of	of	ADP
aijbe-1120	41	34	environmental	environmental	ADJ
aijbe-1120	41	35	accounting	accounting	NOUN
aijbe-1120	41	36	fraud	fraud	NOUN
aijbe-1120	41	37	.	.	PUNCT
aijbe-1120	42	1	oyewole	oyewole	PROPN
aijbe-1120	42	2	johnson	johnson	PROPN
aijbe-1120	42	3	stephen	stephen	PROPN
aijbe-1120	42	4	fca	fca	PROPN
aijbe-1120	42	5	and	and	CCONJ
aijbe-1120	42	6	eke	eke	ADJ
aijbe-1120	42	7	robert	robert	PROPN
aijbe-1120	42	8	ike	ike	PROPN
aijbe-1120	42	9	phd	phd	PROPN
aijbe-1120	42	10	,	,	PUNCT
aijbe-1120	42	11	fca	fca	PROPN
aijbe-1120	42	12	.	.	PUNCT
aijbe-1120	43	1	(	(	PUNCT
aijbe-1120	43	2	2025	2025	NUM
aijbe-1120	43	3	)	)	PUNCT
aijbe-1120	43	4	3	3	NUM
aijbe-1120	43	5	american	american	ADJ
aijbe-1120	43	6	interdisciplinary	interdisciplinary	ADJ
aijbe-1120	43	7	journal	journal	NOUN
aijbe-1120	43	8	of	of	ADP
aijbe-1120	43	9	business	business	NOUN
aijbe-1120	43	10	and	and	CCONJ
aijbe-1120	43	11	economics	economic	NOUN
aijbe-1120	43	12	|	|	ADV
aijbe-1120	43	13	https://sadijournals.org/index.php/aijbe|	https://sadijournals.org/index.php/aijbe|	VERB
aijbe-1120	44	1	editorial@sadijournals.org	editorial@sadijournals.org	PROPN
aijbe-1120	45	1	1.2	1.2	NUM
aijbe-1120	45	2	statement	statement	NOUN
aijbe-1120	45	3	of	of	ADP
aijbe-1120	45	4	the	the	DET
aijbe-1120	45	5	problem	problem	NOUN
aijbe-1120	45	6	the	the	DET
aijbe-1120	45	7	oil	oil	NOUN
aijbe-1120	45	8	and	and	CCONJ
aijbe-1120	45	9	gas	gas	NOUN
aijbe-1120	45	10	industry	industry	NOUN
aijbe-1120	45	11	in	in	ADP
aijbe-1120	45	12	nigeria	nigeria	PROPN
aijbe-1120	45	13	has	have	AUX
aijbe-1120	45	14	long	long	ADV
aijbe-1120	45	15	been	be	AUX
aijbe-1120	45	16	marred	mar	VERB
aijbe-1120	45	17	by	by	ADP
aijbe-1120	45	18	environmental	environmental	ADJ
aijbe-1120	45	19	accounting	accounting	NOUN
aijbe-1120	45	20	fraud	fraud	NOUN
aijbe-1120	45	21	,	,	PUNCT
aijbe-1120	45	22	with	with	ADP
aijbe-1120	45	23	companies	company	NOUN
aijbe-1120	45	24	often	often	ADV
aijbe-1120	45	25	manipulating	manipulate	VERB
aijbe-1120	45	26	financial	financial	ADJ
aijbe-1120	45	27	reports	report	NOUN
aijbe-1120	45	28	to	to	PART
aijbe-1120	45	29	downplay	downplay	VERB
aijbe-1120	45	30	the	the	DET
aijbe-1120	45	31	true	true	ADJ
aijbe-1120	45	32	environmental	environmental	ADJ
aijbe-1120	45	33	costs	cost	NOUN
aijbe-1120	45	34	and	and	CCONJ
aijbe-1120	45	35	liabilities	liability	NOUN
aijbe-1120	45	36	associated	associate	VERB
aijbe-1120	45	37	with	with	ADP
aijbe-1120	45	38	their	their	PRON
aijbe-1120	45	39	operations	operation	NOUN
aijbe-1120	45	40	.	.	PUNCT
aijbe-1120	46	1	this	this	PRON
aijbe-1120	46	2	has	have	AUX
aijbe-1120	46	3	led	lead	VERB
aijbe-1120	46	4	to	to	ADP
aijbe-1120	46	5	significant	significant	ADJ
aijbe-1120	46	6	discrepancies	discrepancy	NOUN
aijbe-1120	46	7	in	in	ADP
aijbe-1120	46	8	environmental	environmental	ADJ
aijbe-1120	46	9	disclosures	disclosure	NOUN
aijbe-1120	46	10	,	,	PUNCT
aijbe-1120	46	11	undermining	undermine	VERB
aijbe-1120	46	12	the	the	DET
aijbe-1120	46	13	transparency	transparency	NOUN
aijbe-1120	46	14	and	and	CCONJ
aijbe-1120	46	15	accountability	accountability	NOUN
aijbe-1120	46	16	of	of	ADP
aijbe-1120	46	17	these	these	DET
aijbe-1120	46	18	companies	company	NOUN
aijbe-1120	46	19	.	.	PUNCT
aijbe-1120	47	1	one	one	NUM
aijbe-1120	47	2	of	of	ADP
aijbe-1120	47	3	the	the	DET
aijbe-1120	47	4	key	key	ADJ
aijbe-1120	47	5	challenges	challenge	NOUN
aijbe-1120	47	6	in	in	ADP
aijbe-1120	47	7	investigating	investigate	VERB
aijbe-1120	47	8	environmental	environmental	ADJ
aijbe-1120	47	9	accounting	accounting	NOUN
aijbe-1120	47	10	fraud	fraud	NOUN
aijbe-1120	47	11	in	in	ADP
aijbe-1120	47	12	nigeria	nigeria	PROPN
aijbe-1120	47	13	is	be	AUX
aijbe-1120	47	14	the	the	DET
aijbe-1120	47	15	lack	lack	NOUN
aijbe-1120	47	16	of	of	ADP
aijbe-1120	47	17	effective	effective	ADJ
aijbe-1120	47	18	fraud	fraud	NOUN
aijbe-1120	47	19	detection	detection	NOUN
aijbe-1120	47	20	mechanisms	mechanism	NOUN
aijbe-1120	47	21	within	within	ADP
aijbe-1120	47	22	the	the	DET
aijbe-1120	47	23	industry	industry	NOUN
aijbe-1120	47	24	.	.	PUNCT
aijbe-1120	48	1	many	many	ADJ
aijbe-1120	48	2	oil	oil	NOUN
aijbe-1120	48	3	and	and	CCONJ
aijbe-1120	48	4	gas	gas	NOUN
aijbe-1120	48	5	companies	company	NOUN
aijbe-1120	48	6	in	in	ADP
aijbe-1120	48	7	nigeria	nigeria	PROPN
aijbe-1120	48	8	lack	lack	VERB
aijbe-1120	48	9	the	the	DET
aijbe-1120	48	10	appropriate	appropriate	ADJ
aijbe-1120	48	11	tools	tool	NOUN
aijbe-1120	48	12	and	and	CCONJ
aijbe-1120	48	13	methodologies	methodology	NOUN
aijbe-1120	48	14	to	to	PART
aijbe-1120	48	15	identify	identify	VERB
aijbe-1120	48	16	anomalies	anomaly	NOUN
aijbe-1120	48	17	in	in	ADP
aijbe-1120	48	18	environmental	environmental	ADJ
aijbe-1120	48	19	cost	cost	NOUN
aijbe-1120	48	20	reporting	reporting	NOUN
aijbe-1120	48	21	,	,	PUNCT
aijbe-1120	48	22	allowing	allow	VERB
aijbe-1120	48	23	fraudulent	fraudulent	ADJ
aijbe-1120	48	24	activities	activity	NOUN
aijbe-1120	48	25	to	to	PART
aijbe-1120	48	26	persist	persist	VERB
aijbe-1120	48	27	.	.	PUNCT
aijbe-1120	49	1	fraud	fraud	NOUN
aijbe-1120	49	2	detection	detection	NOUN
aijbe-1120	49	3	techniques	technique	NOUN
aijbe-1120	49	4	,	,	PUNCT
aijbe-1120	49	5	such	such	ADJ
aijbe-1120	49	6	as	as	ADP
aijbe-1120	49	7	data	data	NOUN
aijbe-1120	49	8	mining	mining	NOUN
aijbe-1120	49	9	and	and	CCONJ
aijbe-1120	49	10	forensic	forensic	ADJ
aijbe-1120	49	11	data	datum	NOUN
aijbe-1120	49	12	analysis	analysis	NOUN
aijbe-1120	49	13	,	,	PUNCT
aijbe-1120	49	14	are	be	AUX
aijbe-1120	49	15	vital	vital	ADJ
aijbe-1120	49	16	in	in	ADP
aijbe-1120	49	17	identifying	identify	VERB
aijbe-1120	49	18	these	these	DET
aijbe-1120	49	19	discrepancies	discrepancy	NOUN
aijbe-1120	49	20	early	early	ADV
aijbe-1120	49	21	.	.	PUNCT
aijbe-1120	50	1	by	by	ADP
aijbe-1120	50	2	employing	employ	VERB
aijbe-1120	50	3	these	these	DET
aijbe-1120	50	4	advanced	advanced	ADJ
aijbe-1120	50	5	techniques	technique	NOUN
aijbe-1120	50	6	,	,	PUNCT
aijbe-1120	50	7	forensic	forensic	ADJ
aijbe-1120	50	8	accountants	accountant	NOUN
aijbe-1120	50	9	can	can	AUX
aijbe-1120	50	10	detect	detect	VERB
aijbe-1120	50	11	irregularities	irregularity	NOUN
aijbe-1120	50	12	in	in	ADP
aijbe-1120	50	13	environmental	environmental	ADJ
aijbe-1120	50	14	expenditure	expenditure	NOUN
aijbe-1120	50	15	and	and	CCONJ
aijbe-1120	50	16	reporting	reporting	NOUN
aijbe-1120	50	17	,	,	PUNCT
aijbe-1120	50	18	ensuring	ensure	VERB
aijbe-1120	50	19	that	that	SCONJ
aijbe-1120	50	20	fraudulent	fraudulent	ADJ
aijbe-1120	50	21	activities	activity	NOUN
aijbe-1120	50	22	are	be	AUX
aijbe-1120	50	23	uncovered	uncover	VERB
aijbe-1120	50	24	promptly	promptly	ADV
aijbe-1120	50	25	(	(	PUNCT
aijbe-1120	50	26	albrecht	albrecht	PROPN
aijbe-1120	50	27	,	,	PUNCT
aijbe-1120	50	28	2019	2019	NUM
aijbe-1120	50	29	)	)	PUNCT
aijbe-1120	50	30	.	.	PUNCT
aijbe-1120	51	1	the	the	DET
aijbe-1120	51	2	use	use	NOUN
aijbe-1120	51	3	of	of	ADP
aijbe-1120	51	4	technology	technology	NOUN
aijbe-1120	51	5	in	in	ADP
aijbe-1120	51	6	fraud	fraud	NOUN
aijbe-1120	51	7	detection	detection	NOUN
aijbe-1120	51	8	can	can	AUX
aijbe-1120	51	9	improve	improve	VERB
aijbe-1120	51	10	the	the	DET
aijbe-1120	51	11	accuracy	accuracy	NOUN
aijbe-1120	51	12	of	of	ADP
aijbe-1120	51	13	identifying	identify	VERB
aijbe-1120	51	14	manipulations	manipulation	NOUN
aijbe-1120	51	15	,	,	PUNCT
aijbe-1120	51	16	thus	thus	ADV
aijbe-1120	51	17	enhancing	enhance	VERB
aijbe-1120	51	18	the	the	DET
aijbe-1120	51	19	overall	overall	ADJ
aijbe-1120	51	20	accountability	accountability	NOUN
aijbe-1120	51	21	of	of	ADP
aijbe-1120	51	22	oil	oil	NOUN
aijbe-1120	51	23	and	and	CCONJ
aijbe-1120	51	24	gas	gas	NOUN
aijbe-1120	51	25	companies	company	NOUN
aijbe-1120	51	26	in	in	ADP
aijbe-1120	51	27	nigeria	nigeria	PROPN
aijbe-1120	51	28	.	.	PUNCT
aijbe-1120	52	1	a	a	DET
aijbe-1120	52	2	second	second	ADJ
aijbe-1120	52	3	problem	problem	NOUN
aijbe-1120	52	4	is	be	AUX
aijbe-1120	52	5	the	the	DET
aijbe-1120	52	6	inadequate	inadequate	ADJ
aijbe-1120	52	7	or	or	CCONJ
aijbe-1120	52	8	incomplete	incomplete	ADJ
aijbe-1120	52	9	fraud	fraud	NOUN
aijbe-1120	52	10	investigation	investigation	NOUN
aijbe-1120	52	11	process	process	NOUN
aijbe-1120	52	12	in	in	ADP
aijbe-1120	52	13	many	many	ADJ
aijbe-1120	52	14	nigerian	nigerian	ADJ
aijbe-1120	52	15	oil	oil	NOUN
aijbe-1120	52	16	and	and	CCONJ
aijbe-1120	52	17	gas	gas	NOUN
aijbe-1120	52	18	companies	company	NOUN
aijbe-1120	52	19	.	.	PUNCT
aijbe-1120	53	1	in	in	ADP
aijbe-1120	53	2	some	some	DET
aijbe-1120	53	3	cases	case	NOUN
aijbe-1120	53	4	,	,	PUNCT
aijbe-1120	53	5	even	even	ADV
aijbe-1120	53	6	when	when	SCONJ
aijbe-1120	53	7	discrepancies	discrepancy	NOUN
aijbe-1120	53	8	are	be	AUX
aijbe-1120	53	9	identified	identify	VERB
aijbe-1120	53	10	,	,	PUNCT
aijbe-1120	53	11	there	there	PRON
aijbe-1120	53	12	is	be	VERB
aijbe-1120	53	13	a	a	DET
aijbe-1120	53	14	lack	lack	NOUN
aijbe-1120	53	15	of	of	ADP
aijbe-1120	53	16	a	a	DET
aijbe-1120	53	17	formalized	formalize	VERB
aijbe-1120	53	18	process	process	NOUN
aijbe-1120	53	19	to	to	PART
aijbe-1120	53	20	investigate	investigate	VERB
aijbe-1120	53	21	and	and	CCONJ
aijbe-1120	53	22	address	address	VERB
aijbe-1120	53	23	the	the	DET
aijbe-1120	53	24	issues	issue	NOUN
aijbe-1120	53	25	.	.	PUNCT
aijbe-1120	54	1	many	many	ADJ
aijbe-1120	54	2	companies	company	NOUN
aijbe-1120	54	3	do	do	AUX
aijbe-1120	54	4	not	not	PART
aijbe-1120	54	5	have	have	VERB
aijbe-1120	54	6	the	the	DET
aijbe-1120	54	7	resources	resource	NOUN
aijbe-1120	54	8	or	or	CCONJ
aijbe-1120	54	9	structured	structure	VERB
aijbe-1120	54	10	procedures	procedure	NOUN
aijbe-1120	54	11	to	to	PART
aijbe-1120	54	12	gather	gather	VERB
aijbe-1120	54	13	sufficient	sufficient	ADJ
aijbe-1120	54	14	evidence	evidence	NOUN
aijbe-1120	54	15	or	or	CCONJ
aijbe-1120	54	16	conduct	conduct	VERB
aijbe-1120	54	17	thorough	thorough	ADJ
aijbe-1120	54	18	investigations	investigation	NOUN
aijbe-1120	54	19	.	.	PUNCT
aijbe-1120	55	1	this	this	PRON
aijbe-1120	55	2	hampers	hamper	VERB
aijbe-1120	55	3	the	the	DET
aijbe-1120	55	4	ability	ability	NOUN
aijbe-1120	55	5	to	to	PART
aijbe-1120	55	6	effectively	effectively	ADV
aijbe-1120	55	7	address	address	VERB
aijbe-1120	55	8	and	and	CCONJ
aijbe-1120	55	9	correct	correct	VERB
aijbe-1120	55	10	environmental	environmental	ADJ
aijbe-1120	55	11	accounting	accounting	NOUN
aijbe-1120	55	12	fraud	fraud	NOUN
aijbe-1120	55	13	.	.	PUNCT
aijbe-1120	56	1	the	the	DET
aijbe-1120	56	2	fraud	fraud	NOUN
aijbe-1120	56	3	investigation	investigation	NOUN
aijbe-1120	56	4	process	process	NOUN
aijbe-1120	56	5	can	can	AUX
aijbe-1120	56	6	play	play	VERB
aijbe-1120	56	7	a	a	DET
aijbe-1120	56	8	pivotal	pivotal	ADJ
aijbe-1120	56	9	role	role	NOUN
aijbe-1120	56	10	in	in	ADP
aijbe-1120	56	11	resolving	resolve	VERB
aijbe-1120	56	12	this	this	DET
aijbe-1120	56	13	issue	issue	NOUN
aijbe-1120	56	14	by	by	ADP
aijbe-1120	56	15	establishing	establish	VERB
aijbe-1120	56	16	a	a	DET
aijbe-1120	56	17	systematic	systematic	ADJ
aijbe-1120	56	18	approach	approach	NOUN
aijbe-1120	56	19	to	to	PART
aijbe-1120	56	20	probe	probe	VERB
aijbe-1120	56	21	any	any	DET
aijbe-1120	56	22	financial	financial	ADJ
aijbe-1120	56	23	irregularities	irregularity	NOUN
aijbe-1120	56	24	.	.	PUNCT
aijbe-1120	57	1	forensic	forensic	ADJ
aijbe-1120	57	2	accountants	accountant	NOUN
aijbe-1120	57	3	can	can	AUX
aijbe-1120	57	4	facilitate	facilitate	VERB
aijbe-1120	57	5	investigations	investigation	NOUN
aijbe-1120	57	6	by	by	ADP
aijbe-1120	57	7	collecting	collect	VERB
aijbe-1120	57	8	crucial	crucial	ADJ
aijbe-1120	57	9	evidence	evidence	NOUN
aijbe-1120	57	10	,	,	PUNCT
aijbe-1120	57	11	conducting	conduct	VERB
aijbe-1120	57	12	interviews	interview	NOUN
aijbe-1120	57	13	,	,	PUNCT
aijbe-1120	57	14	and	and	CCONJ
aijbe-1120	57	15	working	work	VERB
aijbe-1120	57	16	with	with	ADP
aijbe-1120	57	17	legal	legal	ADJ
aijbe-1120	57	18	authorities	authority	NOUN
aijbe-1120	57	19	to	to	PART
aijbe-1120	57	20	ensure	ensure	VERB
aijbe-1120	57	21	that	that	SCONJ
aijbe-1120	57	22	fraud	fraud	NOUN
aijbe-1120	57	23	is	be	AUX
aijbe-1120	57	24	not	not	PART
aijbe-1120	57	25	only	only	ADV
aijbe-1120	57	26	identified	identify	VERB
aijbe-1120	57	27	but	but	CCONJ
aijbe-1120	57	28	also	also	ADV
aijbe-1120	57	29	addressed	address	VERB
aijbe-1120	57	30	with	with	ADP
aijbe-1120	57	31	due	due	ADJ
aijbe-1120	57	32	diligence	diligence	NOUN
aijbe-1120	57	33	.	.	PUNCT
aijbe-1120	58	1	a	a	DET
aijbe-1120	58	2	robust	robust	ADJ
aijbe-1120	58	3	investigation	investigation	NOUN
aijbe-1120	58	4	process	process	NOUN
aijbe-1120	58	5	ensures	ensure	VERB
aijbe-1120	58	6	that	that	SCONJ
aijbe-1120	58	7	fraudulent	fraudulent	ADJ
aijbe-1120	58	8	activities	activity	NOUN
aijbe-1120	58	9	are	be	AUX
aijbe-1120	58	10	reported	report	VERB
aijbe-1120	58	11	,	,	PUNCT
aijbe-1120	58	12	and	and	CCONJ
aijbe-1120	58	13	corrective	corrective	ADJ
aijbe-1120	58	14	measures	measure	NOUN
aijbe-1120	58	15	are	be	AUX
aijbe-1120	58	16	implemented	implement	VERB
aijbe-1120	58	17	,	,	PUNCT
aijbe-1120	58	18	enhancing	enhance	VERB
aijbe-1120	58	19	corporate	corporate	ADJ
aijbe-1120	58	20	transparency	transparency	NOUN
aijbe-1120	58	21	and	and	CCONJ
aijbe-1120	58	22	trust	trust	NOUN
aijbe-1120	58	23	in	in	ADP
aijbe-1120	58	24	the	the	DET
aijbe-1120	58	25	oil	oil	NOUN
aijbe-1120	58	26	and	and	CCONJ
aijbe-1120	58	27	gas	gas	NOUN
aijbe-1120	58	28	sector	sector	NOUN
aijbe-1120	58	29	(	(	PUNCT
aijbe-1120	58	30	cameron	cameron	PROPN
aijbe-1120	58	31	,	,	PUNCT
aijbe-1120	58	32	2018	2018	NUM
aijbe-1120	58	33	)	)	PUNCT
aijbe-1120	58	34	.	.	PUNCT
aijbe-1120	59	1	another	another	DET
aijbe-1120	59	2	significant	significant	ADJ
aijbe-1120	59	3	problem	problem	NOUN
aijbe-1120	59	4	is	be	AUX
aijbe-1120	59	5	the	the	DET
aijbe-1120	59	6	lack	lack	NOUN
aijbe-1120	59	7	of	of	ADP
aijbe-1120	59	8	accurate	accurate	ADJ
aijbe-1120	59	9	and	and	CCONJ
aijbe-1120	59	10	reliable	reliable	ADJ
aijbe-1120	59	11	financial	financial	ADJ
aijbe-1120	59	12	reporting	reporting	NOUN
aijbe-1120	59	13	,	,	PUNCT
aijbe-1120	59	14	particularly	particularly	ADV
aijbe-1120	59	15	in	in	ADP
aijbe-1120	59	16	environmental	environmental	ADJ
aijbe-1120	59	17	disclosures	disclosure	NOUN
aijbe-1120	59	18	.	.	PUNCT
aijbe-1120	60	1	many	many	ADJ
aijbe-1120	60	2	oil	oil	NOUN
aijbe-1120	60	3	and	and	CCONJ
aijbe-1120	60	4	gas	gas	NOUN
aijbe-1120	60	5	companies	company	NOUN
aijbe-1120	60	6	in	in	ADP
aijbe-1120	60	7	nigeria	nigeria	PROPN
aijbe-1120	60	8	engage	engage	VERB
aijbe-1120	60	9	in	in	ADP
aijbe-1120	60	10	creative	creative	ADJ
aijbe-1120	60	11	accounting	accounting	NOUN
aijbe-1120	60	12	practices	practice	NOUN
aijbe-1120	60	13	,	,	PUNCT
aijbe-1120	60	14	such	such	ADJ
aijbe-1120	60	15	as	as	ADP
aijbe-1120	60	16	underreporting	underreporte	VERB
aijbe-1120	60	17	environmental	environmental	ADJ
aijbe-1120	60	18	liabilities	liability	NOUN
aijbe-1120	60	19	or	or	CCONJ
aijbe-1120	60	20	inflating	inflate	VERB
aijbe-1120	60	21	the	the	DET
aijbe-1120	60	22	costs	cost	NOUN
aijbe-1120	60	23	of	of	ADP
aijbe-1120	60	24	environmental	environmental	ADJ
aijbe-1120	60	25	initiatives	initiative	NOUN
aijbe-1120	60	26	,	,	PUNCT
aijbe-1120	60	27	to	to	PART
aijbe-1120	60	28	present	present	VERB
aijbe-1120	60	29	a	a	DET
aijbe-1120	60	30	more	more	ADV
aijbe-1120	60	31	favorable	favorable	ADJ
aijbe-1120	60	32	financial	financial	ADJ
aijbe-1120	60	33	position	position	NOUN
aijbe-1120	60	34	.	.	PUNCT
aijbe-1120	61	1	financial	financial	ADJ
aijbe-1120	61	2	statement	statement	NOUN
aijbe-1120	61	3	analysis	analysis	NOUN
aijbe-1120	61	4	can	can	AUX
aijbe-1120	61	5	address	address	VERB
aijbe-1120	61	6	this	this	DET
aijbe-1120	61	7	problem	problem	NOUN
aijbe-1120	61	8	by	by	ADP
aijbe-1120	61	9	thoroughly	thoroughly	ADV
aijbe-1120	61	10	examining	examine	VERB
aijbe-1120	61	11	the	the	DET
aijbe-1120	61	12	company	company	NOUN
aijbe-1120	61	13	's	's	PART
aijbe-1120	61	14	financial	financial	ADJ
aijbe-1120	61	15	records	record	NOUN
aijbe-1120	61	16	for	for	ADP
aijbe-1120	61	17	discrepancies	discrepancy	NOUN
aijbe-1120	61	18	.	.	PUNCT
aijbe-1120	62	1	forensic	forensic	ADJ
aijbe-1120	62	2	accountants	accountant	NOUN
aijbe-1120	62	3	utilize	utilize	VERB
aijbe-1120	62	4	techniques	technique	NOUN
aijbe-1120	62	5	such	such	ADJ
aijbe-1120	62	6	as	as	ADP
aijbe-1120	62	7	ratio	ratio	NOUN
aijbe-1120	62	8	analysis	analysis	NOUN
aijbe-1120	62	9	and	and	CCONJ
aijbe-1120	62	10	trend	trend	NOUN
aijbe-1120	62	11	analysis	analysis	NOUN
aijbe-1120	62	12	to	to	PART
aijbe-1120	62	13	assess	assess	VERB
aijbe-1120	62	14	the	the	DET
aijbe-1120	62	15	legitimacy	legitimacy	NOUN
aijbe-1120	62	16	of	of	ADP
aijbe-1120	62	17	environmental	environmental	ADJ
aijbe-1120	62	18	costs	cost	NOUN
aijbe-1120	62	19	and	and	CCONJ
aijbe-1120	62	20	ensure	ensure	VERB
aijbe-1120	62	21	that	that	SCONJ
aijbe-1120	62	22	they	they	PRON
aijbe-1120	62	23	align	align	VERB
aijbe-1120	62	24	with	with	ADP
aijbe-1120	62	25	actual	actual	ADJ
aijbe-1120	62	26	expenditures	expenditure	NOUN
aijbe-1120	62	27	.	.	PUNCT
aijbe-1120	63	1	by	by	ADP
aijbe-1120	63	2	conducting	conduct	VERB
aijbe-1120	63	3	detailed	detailed	ADJ
aijbe-1120	63	4	financial	financial	ADJ
aijbe-1120	63	5	statement	statement	NOUN
aijbe-1120	63	6	analyses	analysis	NOUN
aijbe-1120	63	7	,	,	PUNCT
aijbe-1120	63	8	forensic	forensic	ADJ
aijbe-1120	63	9	accountants	accountant	NOUN
aijbe-1120	63	10	can	can	AUX
aijbe-1120	63	11	pinpoint	pinpoint	VERB
aijbe-1120	63	12	areas	area	NOUN
aijbe-1120	63	13	where	where	SCONJ
aijbe-1120	63	14	misreporting	misreporting	NOUN
aijbe-1120	63	15	may	may	AUX
aijbe-1120	63	16	have	have	AUX
aijbe-1120	63	17	occurred	occur	VERB
aijbe-1120	63	18	and	and	CCONJ
aijbe-1120	63	19	provide	provide	VERB
aijbe-1120	63	20	accurate	accurate	ADJ
aijbe-1120	63	21	,	,	PUNCT
aijbe-1120	63	22	reliable	reliable	ADJ
aijbe-1120	63	23	reports	report	NOUN
aijbe-1120	63	24	that	that	PRON
aijbe-1120	63	25	reflect	reflect	VERB
aijbe-1120	63	26	the	the	DET
aijbe-1120	63	27	true	true	ADJ
aijbe-1120	63	28	environmental	environmental	ADJ
aijbe-1120	63	29	costs	cost	NOUN
aijbe-1120	63	30	of	of	ADP
aijbe-1120	63	31	oil	oil	NOUN
aijbe-1120	63	32	and	and	CCONJ
aijbe-1120	63	33	gas	gas	NOUN
aijbe-1120	63	34	operations	operation	NOUN
aijbe-1120	63	35	.	.	PUNCT
aijbe-1120	64	1	this	this	DET
aijbe-1120	64	2	transparency	transparency	NOUN
aijbe-1120	64	3	is	be	AUX
aijbe-1120	64	4	critical	critical	ADJ
aijbe-1120	64	5	to	to	ADP
aijbe-1120	64	6	ensuring	ensure	VERB
aijbe-1120	64	7	that	that	SCONJ
aijbe-1120	64	8	companies	company	NOUN
aijbe-1120	64	9	are	be	AUX
aijbe-1120	64	10	held	hold	VERB
aijbe-1120	64	11	accountable	accountable	ADJ
aijbe-1120	64	12	for	for	ADP
aijbe-1120	64	13	their	their	PRON
aijbe-1120	64	14	environmental	environmental	ADJ
aijbe-1120	64	15	impact	impact	NOUN
aijbe-1120	64	16	(	(	PUNCT
aijbe-1120	64	17	wells	well	NOUN
aijbe-1120	64	18	,	,	PUNCT
aijbe-1120	64	19	2020	2020	NUM
aijbe-1120	64	20	)	)	PUNCT
aijbe-1120	64	21	.	.	PUNCT
aijbe-1120	65	1	1.3	1.3	NUM
aijbe-1120	65	2	objectives	objective	NOUN
aijbe-1120	65	3	of	of	ADP
aijbe-1120	65	4	the	the	DET
aijbe-1120	65	5	study	study	NOUN
aijbe-1120	65	6	the	the	DET
aijbe-1120	65	7	aim	aim	NOUN
aijbe-1120	65	8	of	of	ADP
aijbe-1120	65	9	this	this	DET
aijbe-1120	65	10	study	study	NOUN
aijbe-1120	65	11	is	be	AUX
aijbe-1120	65	12	to	to	PART
aijbe-1120	65	13	explore	explore	VERB
aijbe-1120	65	14	the	the	DET
aijbe-1120	65	15	impact	impact	NOUN
aijbe-1120	65	16	of	of	ADP
aijbe-1120	65	17	forensic	forensic	ADJ
aijbe-1120	65	18	accounting	accounting	NOUN
aijbe-1120	65	19	practices	practice	NOUN
aijbe-1120	65	20	on	on	ADP
aijbe-1120	65	21	the	the	DET
aijbe-1120	65	22	occurrence	occurrence	NOUN
aijbe-1120	65	23	of	of	ADP
aijbe-1120	65	24	environmental	environmental	ADJ
aijbe-1120	65	25	accounting	accounting	NOUN
aijbe-1120	65	26	fraud	fraud	NOUN
aijbe-1120	65	27	in	in	ADP
aijbe-1120	65	28	oil	oil	NOUN
aijbe-1120	65	29	and	and	CCONJ
aijbe-1120	65	30	gas	gas	NOUN
aijbe-1120	65	31	companies	company	NOUN
aijbe-1120	65	32	.	.	PUNCT
aijbe-1120	66	1	1	1	X
aijbe-1120	66	2	.	.	X
aijbe-1120	66	3	to	to	PART
aijbe-1120	66	4	examine	examine	VERB
aijbe-1120	66	5	the	the	DET
aijbe-1120	66	6	impact	impact	NOUN
aijbe-1120	66	7	of	of	ADP
aijbe-1120	66	8	fraud	fraud	NOUN
aijbe-1120	66	9	detection	detection	NOUN
aijbe-1120	66	10	techniques	technique	NOUN
aijbe-1120	66	11	in	in	ADP
aijbe-1120	66	12	forensic	forensic	ADJ
aijbe-1120	66	13	accounting	accounting	NOUN
aijbe-1120	66	14	on	on	ADP
aijbe-1120	66	15	the	the	DET
aijbe-1120	66	16	identification	identification	NOUN
aijbe-1120	66	17	of	of	ADP
aijbe-1120	66	18	environmental	environmental	ADJ
aijbe-1120	66	19	accounting	accounting	NOUN
aijbe-1120	66	20	fraud	fraud	NOUN
aijbe-1120	66	21	in	in	ADP
aijbe-1120	66	22	oil	oil	NOUN
aijbe-1120	66	23	and	and	CCONJ
aijbe-1120	66	24	gas	gas	NOUN
aijbe-1120	66	25	companies	company	NOUN
aijbe-1120	66	26	.	.	PUNCT
aijbe-1120	67	1	2	2	X
aijbe-1120	67	2	.	.	PUNCT
aijbe-1120	67	3	to	to	PART
aijbe-1120	67	4	investigate	investigate	VERB
aijbe-1120	67	5	the	the	DET
aijbe-1120	67	6	role	role	NOUN
aijbe-1120	67	7	of	of	ADP
aijbe-1120	67	8	the	the	DET
aijbe-1120	67	9	fraud	fraud	NOUN
aijbe-1120	67	10	investigation	investigation	NOUN
aijbe-1120	67	11	process	process	NOUN
aijbe-1120	67	12	in	in	ADP
aijbe-1120	67	13	addressing	address	VERB
aijbe-1120	67	14	environmental	environmental	ADJ
aijbe-1120	67	15	accounting	accounting	NOUN
aijbe-1120	67	16	fraud	fraud	NOUN
aijbe-1120	67	17	in	in	ADP
aijbe-1120	67	18	oil	oil	NOUN
aijbe-1120	67	19	and	and	CCONJ
aijbe-1120	67	20	gas	gas	NOUN
aijbe-1120	67	21	companies	company	NOUN
aijbe-1120	67	22	.	.	PUNCT
aijbe-1120	68	1	oyewole	oyewole	PROPN
aijbe-1120	68	2	johnson	johnson	PROPN
aijbe-1120	68	3	stephen	stephen	PROPN
aijbe-1120	68	4	fca	fca	PROPN
aijbe-1120	68	5	and	and	CCONJ
aijbe-1120	68	6	eke	eke	ADJ
aijbe-1120	68	7	robert	robert	PROPN
aijbe-1120	68	8	ike	ike	PROPN
aijbe-1120	68	9	phd	phd	PROPN
aijbe-1120	68	10	,	,	PUNCT
aijbe-1120	68	11	fca	fca	PROPN
aijbe-1120	68	12	.	.	PUNCT
aijbe-1120	69	1	(	(	PUNCT
aijbe-1120	69	2	2025	2025	NUM
aijbe-1120	69	3	)	)	PUNCT
aijbe-1120	69	4	4	4	NUM
aijbe-1120	69	5	american	american	ADJ
aijbe-1120	69	6	interdisciplinary	interdisciplinary	ADJ
aijbe-1120	69	7	journal	journal	NOUN
aijbe-1120	69	8	of	of	ADP
aijbe-1120	69	9	business	business	NOUN
aijbe-1120	69	10	and	and	CCONJ
aijbe-1120	69	11	economics	economic	NOUN
aijbe-1120	69	12	|	|	ADV
aijbe-1120	69	13	https://sadijournals.org/index.php/aijbe|	https://sadijournals.org/index.php/aijbe|	VERB
aijbe-1120	69	14	editorial@sadijournals.org	editorial@sadijournals.org	PROPN
aijbe-1120	70	1	3	3	X
aijbe-1120	70	2	.	.	PUNCT
aijbe-1120	70	3	to	to	PART
aijbe-1120	70	4	analyze	analyze	VERB
aijbe-1120	70	5	the	the	DET
aijbe-1120	70	6	effect	effect	NOUN
aijbe-1120	70	7	of	of	ADP
aijbe-1120	70	8	financial	financial	ADJ
aijbe-1120	70	9	statement	statement	NOUN
aijbe-1120	70	10	analysis	analysis	NOUN
aijbe-1120	70	11	on	on	ADP
aijbe-1120	70	12	the	the	DET
aijbe-1120	70	13	accuracy	accuracy	NOUN
aijbe-1120	70	14	and	and	CCONJ
aijbe-1120	70	15	transparency	transparency	NOUN
aijbe-1120	70	16	of	of	ADP
aijbe-1120	70	17	environmental	environmental	ADJ
aijbe-1120	70	18	accounting	accounting	NOUN
aijbe-1120	70	19	reports	report	NOUN
aijbe-1120	70	20	in	in	ADP
aijbe-1120	70	21	oil	oil	NOUN
aijbe-1120	70	22	and	and	CCONJ
aijbe-1120	70	23	gas	gas	NOUN
aijbe-1120	70	24	companies	company	NOUN
aijbe-1120	70	25	.	.	PUNCT
aijbe-1120	71	1	1.4	1.4	NUM
aijbe-1120	71	2	research	research	NOUN
aijbe-1120	71	3	questions	question	NOUN
aijbe-1120	71	4	1	1	NUM
aijbe-1120	71	5	.	.	PUNCT
aijbe-1120	71	6	to	to	ADP
aijbe-1120	71	7	what	what	DET
aijbe-1120	71	8	extent	extent	NOUN
aijbe-1120	71	9	do	do	AUX
aijbe-1120	71	10	fraud	fraud	NOUN
aijbe-1120	71	11	detection	detection	NOUN
aijbe-1120	71	12	techniques	technique	NOUN
aijbe-1120	71	13	in	in	ADP
aijbe-1120	71	14	forensic	forensic	ADJ
aijbe-1120	71	15	accounting	accounting	NOUN
aijbe-1120	71	16	influence	influence	NOUN
aijbe-1120	71	17	the	the	DET
aijbe-1120	71	18	identification	identification	NOUN
aijbe-1120	71	19	of	of	ADP
aijbe-1120	71	20	environmental	environmental	ADJ
aijbe-1120	71	21	accounting	accounting	NOUN
aijbe-1120	71	22	fraud	fraud	NOUN
aijbe-1120	71	23	in	in	ADP
aijbe-1120	71	24	oil	oil	NOUN
aijbe-1120	71	25	and	and	CCONJ
aijbe-1120	71	26	gas	gas	NOUN
aijbe-1120	71	27	companies	company	NOUN
aijbe-1120	71	28	?	?	PUNCT
aijbe-1120	72	1	2	2	X
aijbe-1120	72	2	.	.	X
aijbe-1120	72	3	to	to	ADP
aijbe-1120	72	4	what	what	DET
aijbe-1120	72	5	extent	extent	NOUN
aijbe-1120	72	6	does	do	AUX
aijbe-1120	72	7	the	the	DET
aijbe-1120	72	8	fraud	fraud	NOUN
aijbe-1120	72	9	investigation	investigation	NOUN
aijbe-1120	72	10	process	process	NOUN
aijbe-1120	72	11	contribute	contribute	VERB
aijbe-1120	72	12	to	to	ADP
aijbe-1120	72	13	addressing	address	VERB
aijbe-1120	72	14	environmental	environmental	ADJ
aijbe-1120	72	15	accounting	accounting	NOUN
aijbe-1120	72	16	fraud	fraud	NOUN
aijbe-1120	72	17	in	in	ADP
aijbe-1120	72	18	oil	oil	NOUN
aijbe-1120	72	19	and	and	CCONJ
aijbe-1120	72	20	gas	gas	NOUN
aijbe-1120	72	21	companies	company	NOUN
aijbe-1120	72	22	?	?	PUNCT
aijbe-1120	73	1	3	3	X
aijbe-1120	73	2	.	.	X
aijbe-1120	73	3	to	to	ADP
aijbe-1120	73	4	what	what	DET
aijbe-1120	73	5	extent	extent	NOUN
aijbe-1120	73	6	does	do	AUX
aijbe-1120	73	7	financial	financial	ADJ
aijbe-1120	73	8	statement	statement	NOUN
aijbe-1120	73	9	analysis	analysis	NOUN
aijbe-1120	73	10	affect	affect	VERB
aijbe-1120	73	11	the	the	DET
aijbe-1120	73	12	accuracy	accuracy	NOUN
aijbe-1120	73	13	and	and	CCONJ
aijbe-1120	73	14	transparency	transparency	NOUN
aijbe-1120	73	15	of	of	ADP
aijbe-1120	73	16	environmental	environmental	ADJ
aijbe-1120	73	17	accounting	accounting	NOUN
aijbe-1120	73	18	reports	report	NOUN
aijbe-1120	73	19	in	in	ADP
aijbe-1120	73	20	oil	oil	NOUN
aijbe-1120	73	21	and	and	CCONJ
aijbe-1120	73	22	gas	gas	NOUN
aijbe-1120	73	23	companies	company	NOUN
aijbe-1120	73	24	?	?	PUNCT
aijbe-1120	74	1	1.5	1.5	NUM
aijbe-1120	74	2	hypothesis	hypothesis	NOUN
aijbe-1120	74	3	of	of	ADP
aijbe-1120	74	4	the	the	DET
aijbe-1120	74	5	study	study	NOUN
aijbe-1120	74	6	1	1	NUM
aijbe-1120	74	7	.	.	PUNCT
aijbe-1120	75	1	there	there	PRON
aijbe-1120	75	2	is	be	VERB
aijbe-1120	75	3	no	no	DET
aijbe-1120	75	4	significant	significant	ADJ
aijbe-1120	75	5	impact	impact	NOUN
aijbe-1120	75	6	of	of	ADP
aijbe-1120	75	7	fraud	fraud	NOUN
aijbe-1120	75	8	detection	detection	NOUN
aijbe-1120	75	9	techniques	technique	NOUN
aijbe-1120	75	10	in	in	ADP
aijbe-1120	75	11	forensic	forensic	ADJ
aijbe-1120	75	12	accounting	accounting	NOUN
aijbe-1120	75	13	on	on	ADP
aijbe-1120	75	14	the	the	DET
aijbe-1120	75	15	identification	identification	NOUN
aijbe-1120	75	16	of	of	ADP
aijbe-1120	75	17	environmental	environmental	ADJ
aijbe-1120	75	18	accounting	accounting	NOUN
aijbe-1120	75	19	fraud	fraud	NOUN
aijbe-1120	75	20	in	in	ADP
aijbe-1120	75	21	oil	oil	NOUN
aijbe-1120	75	22	and	and	CCONJ
aijbe-1120	75	23	gas	gas	NOUN
aijbe-1120	75	24	companies	company	NOUN
aijbe-1120	75	25	.	.	PUNCT
aijbe-1120	76	1	2	2	X
aijbe-1120	76	2	.	.	X
aijbe-1120	76	3	there	there	PRON
aijbe-1120	76	4	is	be	VERB
aijbe-1120	76	5	no	no	DET
aijbe-1120	76	6	significant	significant	ADJ
aijbe-1120	76	7	contribution	contribution	NOUN
aijbe-1120	76	8	of	of	ADP
aijbe-1120	76	9	the	the	DET
aijbe-1120	76	10	fraud	fraud	NOUN
aijbe-1120	76	11	investigation	investigation	NOUN
aijbe-1120	76	12	process	process	NOUN
aijbe-1120	76	13	to	to	PART
aijbe-1120	76	14	addressing	address	VERB
aijbe-1120	76	15	environmental	environmental	ADJ
aijbe-1120	76	16	accounting	accounting	NOUN
aijbe-1120	76	17	fraud	fraud	NOUN
aijbe-1120	76	18	in	in	ADP
aijbe-1120	76	19	oil	oil	NOUN
aijbe-1120	76	20	and	and	CCONJ
aijbe-1120	76	21	gas	gas	NOUN
aijbe-1120	76	22	companies	company	NOUN
aijbe-1120	76	23	.	.	PUNCT
aijbe-1120	77	1	3	3	X
aijbe-1120	77	2	.	.	X
aijbe-1120	77	3	there	there	PRON
aijbe-1120	77	4	is	be	VERB
aijbe-1120	77	5	no	no	DET
aijbe-1120	77	6	significant	significant	ADJ
aijbe-1120	77	7	effect	effect	NOUN
aijbe-1120	77	8	of	of	ADP
aijbe-1120	77	9	financial	financial	ADJ
aijbe-1120	77	10	statement	statement	NOUN
aijbe-1120	77	11	analysis	analysis	NOUN
aijbe-1120	77	12	on	on	ADP
aijbe-1120	77	13	the	the	DET
aijbe-1120	77	14	accuracy	accuracy	NOUN
aijbe-1120	77	15	and	and	CCONJ
aijbe-1120	77	16	transparency	transparency	NOUN
aijbe-1120	77	17	of	of	ADP
aijbe-1120	77	18	environmental	environmental	ADJ
aijbe-1120	77	19	accounting	accounting	NOUN
aijbe-1120	77	20	reports	report	NOUN
aijbe-1120	77	21	in	in	ADP
aijbe-1120	77	22	oil	oil	NOUN
aijbe-1120	77	23	and	and	CCONJ
aijbe-1120	77	24	gas	gas	NOUN
aijbe-1120	77	25	companies	company	NOUN
aijbe-1120	77	26	.	.	PUNCT
aijbe-1120	78	1	2	2	X
aijbe-1120	78	2	.	.	X
aijbe-1120	78	3	literature	literature	NOUN
aijbe-1120	78	4	review	review	VERB
aijbe-1120	78	5	2.1	2.1	NUM
aijbe-1120	78	6	conceptual	conceptual	ADJ
aijbe-1120	78	7	review	review	NOUN
aijbe-1120	78	8	2.1.1	2.1.1	NUM
aijbe-1120	78	9	environmental	environmental	ADJ
aijbe-1120	78	10	accounting	accounting	NOUN
aijbe-1120	78	11	fraud	fraud	PROPN
aijbe-1120	78	12	environmental	environmental	PROPN
aijbe-1120	78	13	accounting	accounting	NOUN
aijbe-1120	78	14	fraud	fraud	NOUN
aijbe-1120	78	15	refers	refer	VERB
aijbe-1120	78	16	to	to	ADP
aijbe-1120	78	17	the	the	DET
aijbe-1120	78	18	manipulation	manipulation	NOUN
aijbe-1120	78	19	or	or	CCONJ
aijbe-1120	78	20	misrepresentation	misrepresentation	NOUN
aijbe-1120	78	21	of	of	ADP
aijbe-1120	78	22	financial	financial	ADJ
aijbe-1120	78	23	data	datum	NOUN
aijbe-1120	78	24	relating	relate	VERB
aijbe-1120	78	25	to	to	ADP
aijbe-1120	78	26	environmental	environmental	ADJ
aijbe-1120	78	27	costs	cost	NOUN
aijbe-1120	78	28	and	and	CCONJ
aijbe-1120	78	29	activities	activity	NOUN
aijbe-1120	78	30	to	to	PART
aijbe-1120	78	31	deceive	deceive	VERB
aijbe-1120	78	32	stakeholders	stakeholder	NOUN
aijbe-1120	78	33	or	or	CCONJ
aijbe-1120	78	34	regulatory	regulatory	ADJ
aijbe-1120	78	35	bodies	body	NOUN
aijbe-1120	78	36	.	.	PUNCT
aijbe-1120	79	1	it	it	PRON
aijbe-1120	79	2	encompasses	encompass	VERB
aijbe-1120	79	3	fraudulent	fraudulent	ADJ
aijbe-1120	79	4	actions	action	NOUN
aijbe-1120	79	5	such	such	ADJ
aijbe-1120	79	6	as	as	ADP
aijbe-1120	79	7	overstating	overstate	VERB
aijbe-1120	79	8	environmental	environmental	ADJ
aijbe-1120	79	9	expenses	expense	NOUN
aijbe-1120	79	10	or	or	CCONJ
aijbe-1120	79	11	underreporting	underreporte	VERB
aijbe-1120	79	12	liabilities	liability	NOUN
aijbe-1120	79	13	related	relate	VERB
aijbe-1120	79	14	to	to	ADP
aijbe-1120	79	15	environmental	environmental	ADJ
aijbe-1120	79	16	damage	damage	NOUN
aijbe-1120	79	17	,	,	PUNCT
aijbe-1120	79	18	often	often	ADV
aijbe-1120	79	19	for	for	ADP
aijbe-1120	79	20	financial	financial	ADJ
aijbe-1120	79	21	gain	gain	NOUN
aijbe-1120	79	22	or	or	CCONJ
aijbe-1120	79	23	to	to	PART
aijbe-1120	79	24	avoid	avoid	VERB
aijbe-1120	79	25	regulatory	regulatory	ADJ
aijbe-1120	79	26	scrutiny	scrutiny	NOUN
aijbe-1120	79	27	.	.	PUNCT
aijbe-1120	80	1	according	accord	VERB
aijbe-1120	80	2	to	to	ADP
aijbe-1120	80	3	simnett	simnett	NOUN
aijbe-1120	80	4	and	and	CCONJ
aijbe-1120	80	5	huggins	huggins	PROPN
aijbe-1120	80	6	(	(	PUNCT
aijbe-1120	80	7	2016	2016	NUM
aijbe-1120	80	8	)	)	PUNCT
aijbe-1120	80	9	,	,	PUNCT
aijbe-1120	80	10	environmental	environmental	ADJ
aijbe-1120	80	11	accounting	accounting	NOUN
aijbe-1120	80	12	fraud	fraud	NOUN
aijbe-1120	80	13	can	can	AUX
aijbe-1120	80	14	occur	occur	VERB
aijbe-1120	80	15	when	when	SCONJ
aijbe-1120	80	16	companies	company	NOUN
aijbe-1120	80	17	intentionally	intentionally	ADV
aijbe-1120	80	18	omit	omit	VERB
aijbe-1120	80	19	or	or	CCONJ
aijbe-1120	80	20	falsify	falsify	VERB
aijbe-1120	80	21	environmental	environmental	ADJ
aijbe-1120	80	22	liabilities	liability	NOUN
aijbe-1120	80	23	to	to	PART
aijbe-1120	80	24	present	present	VERB
aijbe-1120	80	25	a	a	DET
aijbe-1120	80	26	more	more	ADV
aijbe-1120	80	27	favorable	favorable	ADJ
aijbe-1120	80	28	financial	financial	ADJ
aijbe-1120	80	29	position	position	NOUN
aijbe-1120	80	30	,	,	PUNCT
aijbe-1120	80	31	thereby	thereby	ADV
aijbe-1120	80	32	misleading	mislead	VERB
aijbe-1120	80	33	investors	investor	NOUN
aijbe-1120	80	34	and	and	CCONJ
aijbe-1120	80	35	other	other	ADJ
aijbe-1120	80	36	stakeholders	stakeholder	NOUN
aijbe-1120	80	37	about	about	ADP
aijbe-1120	80	38	the	the	DET
aijbe-1120	80	39	actual	actual	ADJ
aijbe-1120	80	40	environmental	environmental	ADJ
aijbe-1120	80	41	costs	cost	NOUN
aijbe-1120	80	42	.	.	PUNCT
aijbe-1120	81	1	in	in	ADP
aijbe-1120	81	2	this	this	DET
aijbe-1120	81	3	regard	regard	NOUN
aijbe-1120	81	4	,	,	PUNCT
aijbe-1120	81	5	environmental	environmental	ADJ
aijbe-1120	81	6	accounting	accounting	NOUN
aijbe-1120	81	7	fraud	fraud	NOUN
aijbe-1120	81	8	is	be	AUX
aijbe-1120	81	9	often	often	ADV
aijbe-1120	81	10	linked	link	VERB
aijbe-1120	81	11	to	to	ADP
aijbe-1120	81	12	broader	broad	ADJ
aijbe-1120	81	13	corporate	corporate	ADJ
aijbe-1120	81	14	misconduct	misconduct	NOUN
aijbe-1120	81	15	,	,	PUNCT
aijbe-1120	81	16	where	where	SCONJ
aijbe-1120	81	17	financial	financial	ADJ
aijbe-1120	81	18	reporting	reporting	NOUN
aijbe-1120	81	19	is	be	AUX
aijbe-1120	81	20	altered	alter	VERB
aijbe-1120	81	21	to	to	PART
aijbe-1120	81	22	meet	meet	VERB
aijbe-1120	81	23	profit	profit	NOUN
aijbe-1120	81	24	expectations	expectation	NOUN
aijbe-1120	81	25	,	,	PUNCT
aijbe-1120	81	26	undermining	undermine	VERB
aijbe-1120	81	27	the	the	DET
aijbe-1120	81	28	integrity	integrity	NOUN
aijbe-1120	81	29	of	of	ADP
aijbe-1120	81	30	environmental	environmental	ADJ
aijbe-1120	81	31	disclosure	disclosure	NOUN
aijbe-1120	81	32	(	(	PUNCT
aijbe-1120	81	33	kolk	kolk	PROPN
aijbe-1120	81	34	&	&	CCONJ
aijbe-1120	81	35	van	van	PROPN
aijbe-1120	81	36	tulder	tulder	PROPN
aijbe-1120	81	37	,	,	PUNCT
aijbe-1120	81	38	2002	2002	NUM
aijbe-1120	81	39	)	)	PUNCT
aijbe-1120	81	40	.	.	PUNCT
aijbe-1120	82	1	several	several	ADJ
aijbe-1120	82	2	scholars	scholar	NOUN
aijbe-1120	82	3	have	have	AUX
aijbe-1120	82	4	examined	examine	VERB
aijbe-1120	82	5	the	the	DET
aijbe-1120	82	6	significance	significance	NOUN
aijbe-1120	82	7	of	of	ADP
aijbe-1120	82	8	environmental	environmental	ADJ
aijbe-1120	82	9	accounting	accounting	NOUN
aijbe-1120	82	10	fraud	fraud	NOUN
aijbe-1120	82	11	in	in	ADP
aijbe-1120	82	12	the	the	DET
aijbe-1120	82	13	context	context	NOUN
aijbe-1120	82	14	of	of	ADP
aijbe-1120	82	15	corporate	corporate	ADJ
aijbe-1120	82	16	governance	governance	NOUN
aijbe-1120	82	17	and	and	CCONJ
aijbe-1120	82	18	ethical	ethical	ADJ
aijbe-1120	82	19	accounting	accounting	NOUN
aijbe-1120	82	20	practices	practice	NOUN
aijbe-1120	82	21	.	.	PUNCT
aijbe-1120	83	1	gagné	gagné	PROPN
aijbe-1120	83	2	and	and	CCONJ
aijbe-1120	83	3	dufresne	dufresne	NOUN
aijbe-1120	83	4	(	(	PUNCT
aijbe-1120	83	5	2017	2017	NUM
aijbe-1120	83	6	)	)	PUNCT
aijbe-1120	83	7	emphasize	emphasize	VERB
aijbe-1120	83	8	that	that	SCONJ
aijbe-1120	83	9	environmental	environmental	ADJ
aijbe-1120	83	10	accounting	accounting	NOUN
aijbe-1120	83	11	fraud	fraud	NOUN
aijbe-1120	83	12	can	can	AUX
aijbe-1120	83	13	seriously	seriously	ADV
aijbe-1120	83	14	damage	damage	VERB
aijbe-1120	83	15	an	an	DET
aijbe-1120	83	16	organization	organization	NOUN
aijbe-1120	83	17	's	's	PART
aijbe-1120	83	18	reputation	reputation	NOUN
aijbe-1120	83	19	and	and	CCONJ
aijbe-1120	83	20	its	its	PRON
aijbe-1120	83	21	relationship	relationship	NOUN
aijbe-1120	83	22	with	with	ADP
aijbe-1120	83	23	the	the	DET
aijbe-1120	83	24	public	public	NOUN
aijbe-1120	83	25	,	,	PUNCT
aijbe-1120	83	26	particularly	particularly	ADV
aijbe-1120	83	27	when	when	SCONJ
aijbe-1120	83	28	discovered	discover	VERB
aijbe-1120	83	29	.	.	PUNCT
aijbe-1120	84	1	they	they	PRON
aijbe-1120	84	2	argue	argue	VERB
aijbe-1120	84	3	that	that	SCONJ
aijbe-1120	84	4	fraud	fraud	NOUN
aijbe-1120	84	5	in	in	ADP
aijbe-1120	84	6	environmental	environmental	ADJ
aijbe-1120	84	7	accounting	accounting	NOUN
aijbe-1120	84	8	undermines	undermine	VERB
aijbe-1120	84	9	the	the	DET
aijbe-1120	84	10	credibility	credibility	NOUN
aijbe-1120	84	11	of	of	ADP
aijbe-1120	84	12	corporate	corporate	ADJ
aijbe-1120	84	13	sustainability	sustainability	NOUN
aijbe-1120	84	14	reports	report	NOUN
aijbe-1120	84	15	,	,	PUNCT
aijbe-1120	84	16	which	which	PRON
aijbe-1120	84	17	are	be	AUX
aijbe-1120	84	18	increasingly	increasingly	ADV
aijbe-1120	84	19	used	use	VERB
aijbe-1120	84	20	to	to	PART
aijbe-1120	84	21	demonstrate	demonstrate	VERB
aijbe-1120	84	22	corporate	corporate	ADJ
aijbe-1120	84	23	responsibility	responsibility	NOUN
aijbe-1120	84	24	.	.	PUNCT
aijbe-1120	85	1	additionally	additionally	ADV
aijbe-1120	85	2	,	,	PUNCT
aijbe-1120	85	3	healy	healy	PROPN
aijbe-1120	85	4	and	and	CCONJ
aijbe-1120	85	5	palepu	palepu	NOUN
aijbe-1120	85	6	(	(	PUNCT
aijbe-1120	85	7	2003	2003	NUM
aijbe-1120	85	8	)	)	PUNCT
aijbe-1120	85	9	highlight	highlight	VERB
aijbe-1120	85	10	that	that	SCONJ
aijbe-1120	85	11	while	while	SCONJ
aijbe-1120	85	12	environmental	environmental	ADJ
aijbe-1120	85	13	accounting	accounting	NOUN
aijbe-1120	85	14	fraud	fraud	NOUN
aijbe-1120	85	15	is	be	AUX
aijbe-1120	85	16	often	often	ADV
aijbe-1120	85	17	difficult	difficult	ADJ
aijbe-1120	85	18	to	to	PART
aijbe-1120	85	19	detect	detect	VERB
aijbe-1120	85	20	,	,	PUNCT
aijbe-1120	85	21	the	the	DET
aijbe-1120	85	22	growing	grow	VERB
aijbe-1120	85	23	emphasis	emphasis	NOUN
aijbe-1120	85	24	on	on	ADP
aijbe-1120	85	25	sustainability	sustainability	NOUN
aijbe-1120	85	26	reporting	reporting	NOUN
aijbe-1120	85	27	has	have	AUX
aijbe-1120	85	28	heightened	heighten	VERB
aijbe-1120	85	29	awareness	awareness	NOUN
aijbe-1120	85	30	about	about	ADP
aijbe-1120	85	31	the	the	DET
aijbe-1120	85	32	potential	potential	NOUN
aijbe-1120	85	33	for	for	ADP
aijbe-1120	85	34	manipulation	manipulation	NOUN
aijbe-1120	85	35	.	.	PUNCT
aijbe-1120	86	1	as	as	SCONJ
aijbe-1120	86	2	environmental	environmental	ADJ
aijbe-1120	86	3	regulations	regulation	NOUN
aijbe-1120	86	4	and	and	CCONJ
aijbe-1120	86	5	stakeholder	stakeholder	NOUN
aijbe-1120	86	6	expectations	expectation	NOUN
aijbe-1120	86	7	evolve	evolve	VERB
aijbe-1120	86	8	,	,	PUNCT
aijbe-1120	86	9	the	the	DET
aijbe-1120	86	10	need	need	NOUN
aijbe-1120	86	11	for	for	ADP
aijbe-1120	86	12	transparent	transparent	ADJ
aijbe-1120	86	13	and	and	CCONJ
aijbe-1120	86	14	accurate	accurate	ADJ
aijbe-1120	86	15	environmental	environmental	ADJ
aijbe-1120	86	16	reporting	reporting	NOUN
aijbe-1120	86	17	becomes	become	VERB
aijbe-1120	86	18	increasingly	increasingly	ADV
aijbe-1120	86	19	critical	critical	ADJ
aijbe-1120	86	20	to	to	PART
aijbe-1120	86	21	prevent	prevent	VERB
aijbe-1120	86	22	fraud	fraud	NOUN
aijbe-1120	86	23	and	and	CCONJ
aijbe-1120	86	24	foster	foster	ADJ
aijbe-1120	86	25	trust	trust	NOUN
aijbe-1120	86	26	within	within	ADP
aijbe-1120	86	27	the	the	DET
aijbe-1120	86	28	market	market	NOUN
aijbe-1120	86	29	(	(	PUNCT
aijbe-1120	86	30	repetto	repetto	NOUN
aijbe-1120	86	31	,	,	PUNCT
aijbe-1120	86	32	2003	2003	NUM
aijbe-1120	86	33	)	)	PUNCT
aijbe-1120	86	34	.	.	PUNCT
aijbe-1120	87	1	2.1.2	2.1.2	NUM
aijbe-1120	87	2	forensic	forensic	ADJ
aijbe-1120	87	3	accounting	accounting	NOUN
aijbe-1120	87	4	forensic	forensic	ADJ
aijbe-1120	87	5	accounting	accounting	NOUN
aijbe-1120	87	6	is	be	AUX
aijbe-1120	87	7	a	a	DET
aijbe-1120	87	8	specialized	specialized	ADJ
aijbe-1120	87	9	area	area	NOUN
aijbe-1120	87	10	of	of	ADP
aijbe-1120	87	11	accounting	accounting	NOUN
aijbe-1120	87	12	that	that	PRON
aijbe-1120	87	13	involves	involve	VERB
aijbe-1120	87	14	the	the	DET
aijbe-1120	87	15	application	application	NOUN
aijbe-1120	87	16	of	of	ADP
aijbe-1120	87	17	accounting	accounting	NOUN
aijbe-1120	87	18	,	,	PUNCT
aijbe-1120	87	19	auditing	auditing	NOUN
aijbe-1120	87	20	,	,	PUNCT
aijbe-1120	87	21	and	and	CCONJ
aijbe-1120	87	22	investigative	investigative	ADJ
aijbe-1120	87	23	skills	skill	NOUN
aijbe-1120	87	24	to	to	PART
aijbe-1120	87	25	examine	examine	VERB
aijbe-1120	87	26	financial	financial	ADJ
aijbe-1120	87	27	records	record	NOUN
aijbe-1120	87	28	and	and	CCONJ
aijbe-1120	87	29	detect	detect	VERB
aijbe-1120	87	30	or	or	CCONJ
aijbe-1120	87	31	prevent	prevent	VERB
aijbe-1120	87	32	fraudulent	fraudulent	ADJ
aijbe-1120	87	33	activities	activity	NOUN
aijbe-1120	87	34	.	.	PUNCT
aijbe-1120	88	1	crumbley	crumbley	PROPN
aijbe-1120	88	2	,	,	PUNCT
aijbe-1120	88	3	heitger	heitger	PROPN
aijbe-1120	88	4	,	,	PUNCT
aijbe-1120	88	5	oyewole	oyewole	PROPN
aijbe-1120	88	6	johnson	johnson	PROPN
aijbe-1120	88	7	stephen	stephen	PROPN
aijbe-1120	88	8	fca	fca	PROPN
aijbe-1120	88	9	and	and	CCONJ
aijbe-1120	88	10	eke	eke	ADJ
aijbe-1120	88	11	robert	robert	PROPN
aijbe-1120	88	12	ike	ike	PROPN
aijbe-1120	88	13	phd	phd	PROPN
aijbe-1120	88	14	,	,	PUNCT
aijbe-1120	88	15	fca	fca	PROPN
aijbe-1120	88	16	.	.	PUNCT
aijbe-1120	89	1	(	(	PUNCT
aijbe-1120	89	2	2025	2025	NUM
aijbe-1120	89	3	)	)	PUNCT
aijbe-1120	89	4	5	5	NUM
aijbe-1120	89	5	american	american	ADJ
aijbe-1120	89	6	interdisciplinary	interdisciplinary	ADJ
aijbe-1120	89	7	journal	journal	NOUN
aijbe-1120	89	8	of	of	ADP
aijbe-1120	89	9	business	business	NOUN
aijbe-1120	89	10	and	and	CCONJ
aijbe-1120	89	11	economics	economic	NOUN
aijbe-1120	90	1	|	|	ADV
aijbe-1120	90	2	https://sadijournals.org/index.php/aijbe|	https://sadijournals.org/index.php/aijbe|	VERB
aijbe-1120	90	3	editorial@sadijournals.org	editorial@sadijournals.org	PROPN
aijbe-1120	91	1	and	and	CCONJ
aijbe-1120	91	2	smith	smith	PROPN
aijbe-1120	91	3	(	(	PUNCT
aijbe-1120	91	4	2015	2015	NUM
aijbe-1120	91	5	)	)	PUNCT
aijbe-1120	91	6	define	define	VERB
aijbe-1120	91	7	forensic	forensic	ADJ
aijbe-1120	91	8	accounting	accounting	NOUN
aijbe-1120	91	9	as	as	ADP
aijbe-1120	91	10	the	the	DET
aijbe-1120	91	11	integration	integration	NOUN
aijbe-1120	91	12	of	of	ADP
aijbe-1120	91	13	accounting	accounting	NOUN
aijbe-1120	91	14	,	,	PUNCT
aijbe-1120	91	15	auditing	auditing	NOUN
aijbe-1120	91	16	,	,	PUNCT
aijbe-1120	91	17	and	and	CCONJ
aijbe-1120	91	18	investigative	investigative	ADJ
aijbe-1120	91	19	techniques	technique	NOUN
aijbe-1120	91	20	used	use	VERB
aijbe-1120	91	21	to	to	PART
aijbe-1120	91	22	analyze	analyze	VERB
aijbe-1120	91	23	financial	financial	ADJ
aijbe-1120	91	24	information	information	NOUN
aijbe-1120	91	25	suitable	suitable	ADJ
aijbe-1120	91	26	for	for	ADP
aijbe-1120	91	27	use	use	NOUN
aijbe-1120	91	28	in	in	ADP
aijbe-1120	91	29	legal	legal	ADJ
aijbe-1120	91	30	proceedings	proceeding	NOUN
aijbe-1120	91	31	.	.	PUNCT
aijbe-1120	92	1	this	this	DET
aijbe-1120	92	2	field	field	NOUN
aijbe-1120	92	3	is	be	AUX
aijbe-1120	92	4	not	not	PART
aijbe-1120	92	5	limited	limit	VERB
aijbe-1120	92	6	to	to	PART
aijbe-1120	92	7	fraud	fraud	VERB
aijbe-1120	92	8	detection	detection	NOUN
aijbe-1120	92	9	but	but	CCONJ
aijbe-1120	92	10	also	also	ADV
aijbe-1120	92	11	includes	include	VERB
aijbe-1120	92	12	dispute	dispute	NOUN
aijbe-1120	92	13	resolution	resolution	NOUN
aijbe-1120	92	14	,	,	PUNCT
aijbe-1120	92	15	litigation	litigation	NOUN
aijbe-1120	92	16	support	support	NOUN
aijbe-1120	92	17	,	,	PUNCT
aijbe-1120	92	18	and	and	CCONJ
aijbe-1120	92	19	investigative	investigative	ADJ
aijbe-1120	92	20	auditing	auditing	NOUN
aijbe-1120	92	21	.	.	PUNCT
aijbe-1120	93	1	according	accord	VERB
aijbe-1120	93	2	to	to	ADP
aijbe-1120	93	3	bologna	bologna	NOUN
aijbe-1120	93	4	and	and	CCONJ
aijbe-1120	93	5	lindquist	lindquist	PROPN
aijbe-1120	93	6	(	(	PUNCT
aijbe-1120	93	7	1995	1995	NUM
aijbe-1120	93	8	)	)	PUNCT
aijbe-1120	93	9	,	,	PUNCT
aijbe-1120	93	10	forensic	forensic	ADJ
aijbe-1120	93	11	accountants	accountant	NOUN
aijbe-1120	93	12	play	play	VERB
aijbe-1120	93	13	a	a	DET
aijbe-1120	93	14	crucial	crucial	ADJ
aijbe-1120	93	15	role	role	NOUN
aijbe-1120	93	16	in	in	ADP
aijbe-1120	93	17	uncovering	uncover	VERB
aijbe-1120	93	18	financial	financial	ADJ
aijbe-1120	93	19	misconduct	misconduct	NOUN
aijbe-1120	93	20	and	and	CCONJ
aijbe-1120	93	21	providing	provide	VERB
aijbe-1120	93	22	expert	expert	ADJ
aijbe-1120	93	23	opinions	opinion	NOUN
aijbe-1120	93	24	in	in	ADP
aijbe-1120	93	25	courts	court	NOUN
aijbe-1120	93	26	.	.	PUNCT
aijbe-1120	94	1	their	their	PRON
aijbe-1120	94	2	work	work	NOUN
aijbe-1120	94	3	is	be	AUX
aijbe-1120	94	4	often	often	ADV
aijbe-1120	94	5	essential	essential	ADJ
aijbe-1120	94	6	in	in	ADP
aijbe-1120	94	7	criminal	criminal	ADJ
aijbe-1120	94	8	investigations	investigation	NOUN
aijbe-1120	94	9	,	,	PUNCT
aijbe-1120	94	10	bankruptcy	bankruptcy	NOUN
aijbe-1120	94	11	proceedings	proceeding	NOUN
aijbe-1120	94	12	,	,	PUNCT
aijbe-1120	94	13	and	and	CCONJ
aijbe-1120	94	14	corporate	corporate	ADJ
aijbe-1120	94	15	fraud	fraud	NOUN
aijbe-1120	94	16	cases	case	NOUN
aijbe-1120	94	17	,	,	PUNCT
aijbe-1120	94	18	especially	especially	ADV
aijbe-1120	94	19	where	where	SCONJ
aijbe-1120	94	20	detailed	detailed	ADJ
aijbe-1120	94	21	financial	financial	ADJ
aijbe-1120	94	22	scrutiny	scrutiny	NOUN
aijbe-1120	94	23	is	be	AUX
aijbe-1120	94	24	required	require	VERB
aijbe-1120	94	25	.	.	PUNCT
aijbe-1120	95	1	the	the	DET
aijbe-1120	95	2	significance	significance	NOUN
aijbe-1120	95	3	of	of	ADP
aijbe-1120	95	4	forensic	forensic	ADJ
aijbe-1120	95	5	accounting	accounting	NOUN
aijbe-1120	95	6	has	have	AUX
aijbe-1120	95	7	increased	increase	VERB
aijbe-1120	95	8	in	in	ADP
aijbe-1120	95	9	response	response	NOUN
aijbe-1120	95	10	to	to	ADP
aijbe-1120	95	11	growing	grow	VERB
aijbe-1120	95	12	incidences	incidence	NOUN
aijbe-1120	95	13	of	of	ADP
aijbe-1120	95	14	white	white	ADJ
aijbe-1120	95	15	-	-	PUNCT
aijbe-1120	95	16	collar	collar	NOUN
aijbe-1120	95	17	crime	crime	NOUN
aijbe-1120	95	18	and	and	CCONJ
aijbe-1120	95	19	financial	financial	ADJ
aijbe-1120	95	20	misrepresentation	misrepresentation	NOUN
aijbe-1120	95	21	globally	globally	ADV
aijbe-1120	95	22	(	(	PUNCT
aijbe-1120	95	23	digabriele	digabriele	NOUN
aijbe-1120	95	24	,	,	PUNCT
aijbe-1120	95	25	2009	2009	NUM
aijbe-1120	95	26	)	)	PUNCT
aijbe-1120	95	27	.	.	PUNCT
aijbe-1120	96	1	various	various	ADJ
aijbe-1120	96	2	scholars	scholar	NOUN
aijbe-1120	96	3	have	have	AUX
aijbe-1120	96	4	emphasized	emphasize	VERB
aijbe-1120	96	5	the	the	DET
aijbe-1120	96	6	evolving	evolve	VERB
aijbe-1120	96	7	nature	nature	NOUN
aijbe-1120	96	8	of	of	ADP
aijbe-1120	96	9	forensic	forensic	ADJ
aijbe-1120	96	10	accounting	accounting	NOUN
aijbe-1120	96	11	and	and	CCONJ
aijbe-1120	96	12	its	its	PRON
aijbe-1120	96	13	contribution	contribution	NOUN
aijbe-1120	96	14	to	to	ADP
aijbe-1120	96	15	the	the	DET
aijbe-1120	96	16	integrity	integrity	NOUN
aijbe-1120	96	17	of	of	ADP
aijbe-1120	96	18	financial	financial	ADJ
aijbe-1120	96	19	reporting	reporting	NOUN
aijbe-1120	96	20	.	.	PUNCT
aijbe-1120	97	1	rezaee	rezaee	PROPN
aijbe-1120	97	2	,	,	PUNCT
aijbe-1120	97	3	crumbley	crumbley	NOUN
aijbe-1120	97	4	,	,	PUNCT
aijbe-1120	97	5	and	and	CCONJ
aijbe-1120	97	6	elmore	elmore	NOUN
aijbe-1120	97	7	(	(	PUNCT
aijbe-1120	97	8	2006	2006	NUM
aijbe-1120	97	9	)	)	PUNCT
aijbe-1120	97	10	argue	argue	VERB
aijbe-1120	97	11	that	that	SCONJ
aijbe-1120	97	12	forensic	forensic	ADJ
aijbe-1120	97	13	accounting	accounting	NOUN
aijbe-1120	97	14	serves	serve	VERB
aijbe-1120	97	15	as	as	ADP
aijbe-1120	97	16	a	a	DET
aijbe-1120	97	17	vital	vital	ADJ
aijbe-1120	97	18	control	control	NOUN
aijbe-1120	97	19	mechanism	mechanism	NOUN
aijbe-1120	97	20	for	for	ADP
aijbe-1120	97	21	preventing	prevent	VERB
aijbe-1120	97	22	corporate	corporate	ADJ
aijbe-1120	97	23	fraud	fraud	NOUN
aijbe-1120	97	24	and	and	CCONJ
aijbe-1120	97	25	ensuring	ensure	VERB
aijbe-1120	97	26	transparency	transparency	NOUN
aijbe-1120	97	27	in	in	ADP
aijbe-1120	97	28	financial	financial	ADJ
aijbe-1120	97	29	operations	operation	NOUN
aijbe-1120	97	30	.	.	PUNCT
aijbe-1120	98	1	they	they	PRON
aijbe-1120	98	2	assert	assert	VERB
aijbe-1120	98	3	that	that	SCONJ
aijbe-1120	98	4	forensic	forensic	ADJ
aijbe-1120	98	5	accountants	accountant	NOUN
aijbe-1120	98	6	use	use	VERB
aijbe-1120	98	7	a	a	DET
aijbe-1120	98	8	combination	combination	NOUN
aijbe-1120	98	9	of	of	ADP
aijbe-1120	98	10	accounting	accounting	NOUN
aijbe-1120	98	11	knowledge	knowledge	NOUN
aijbe-1120	98	12	and	and	CCONJ
aijbe-1120	98	13	investigative	investigative	ADJ
aijbe-1120	98	14	skills	skill	NOUN
aijbe-1120	98	15	to	to	PART
aijbe-1120	98	16	reconstruct	reconstruct	VERB
aijbe-1120	98	17	financial	financial	ADJ
aijbe-1120	98	18	events	event	NOUN
aijbe-1120	98	19	and	and	CCONJ
aijbe-1120	98	20	identify	identify	VERB
aijbe-1120	98	21	irregularities	irregularity	NOUN
aijbe-1120	98	22	that	that	SCONJ
aijbe-1120	98	23	traditional	traditional	ADJ
aijbe-1120	98	24	auditors	auditor	NOUN
aijbe-1120	98	25	may	may	AUX
aijbe-1120	98	26	overlook	overlook	VERB
aijbe-1120	98	27	.	.	PUNCT
aijbe-1120	99	1	hopwood	hopwood	PROPN
aijbe-1120	99	2	,	,	PUNCT
aijbe-1120	99	3	leiner	leiner	NOUN
aijbe-1120	99	4	,	,	PUNCT
aijbe-1120	99	5	and	and	CCONJ
aijbe-1120	99	6	young	young	ADJ
aijbe-1120	99	7	(	(	PUNCT
aijbe-1120	99	8	2012	2012	NUM
aijbe-1120	99	9	)	)	PUNCT
aijbe-1120	99	10	further	far	ADV
aijbe-1120	99	11	explain	explain	VERB
aijbe-1120	99	12	that	that	SCONJ
aijbe-1120	99	13	forensic	forensic	ADJ
aijbe-1120	99	14	accounting	accounting	NOUN
aijbe-1120	99	15	involves	involve	VERB
aijbe-1120	99	16	a	a	DET
aijbe-1120	99	17	proactive	proactive	ADJ
aijbe-1120	99	18	approach	approach	NOUN
aijbe-1120	99	19	to	to	ADP
aijbe-1120	99	20	fraud	fraud	NOUN
aijbe-1120	99	21	detection	detection	NOUN
aijbe-1120	99	22	,	,	PUNCT
aijbe-1120	99	23	requiring	require	VERB
aijbe-1120	99	24	skepticism	skepticism	NOUN
aijbe-1120	99	25	,	,	PUNCT
aijbe-1120	99	26	attention	attention	NOUN
aijbe-1120	99	27	to	to	ADP
aijbe-1120	99	28	detail	detail	NOUN
aijbe-1120	99	29	,	,	PUNCT
aijbe-1120	99	30	and	and	CCONJ
aijbe-1120	99	31	an	an	DET
aijbe-1120	99	32	understanding	understanding	NOUN
aijbe-1120	99	33	of	of	ADP
aijbe-1120	99	34	legal	legal	ADJ
aijbe-1120	99	35	procedures	procedure	NOUN
aijbe-1120	99	36	.	.	PUNCT
aijbe-1120	100	1	as	as	SCONJ
aijbe-1120	100	2	financial	financial	ADJ
aijbe-1120	100	3	fraud	fraud	NOUN
aijbe-1120	100	4	schemes	scheme	NOUN
aijbe-1120	100	5	become	become	VERB
aijbe-1120	100	6	more	more	ADV
aijbe-1120	100	7	sophisticated	sophisticated	ADJ
aijbe-1120	100	8	,	,	PUNCT
aijbe-1120	100	9	forensic	forensic	ADJ
aijbe-1120	100	10	accounting	accounting	NOUN
aijbe-1120	100	11	continues	continue	VERB
aijbe-1120	100	12	to	to	PART
aijbe-1120	100	13	evolve	evolve	VERB
aijbe-1120	100	14	,	,	PUNCT
aijbe-1120	100	15	incorporating	incorporate	VERB
aijbe-1120	100	16	data	datum	NOUN
aijbe-1120	100	17	analytics	analytic	NOUN
aijbe-1120	100	18	,	,	PUNCT
aijbe-1120	100	19	behavioral	behavioral	ADJ
aijbe-1120	100	20	analysis	analysis	NOUN
aijbe-1120	100	21	,	,	PUNCT
aijbe-1120	100	22	and	and	CCONJ
aijbe-1120	100	23	legal	legal	ADJ
aijbe-1120	100	24	expertise	expertise	NOUN
aijbe-1120	100	25	to	to	PART
aijbe-1120	100	26	improve	improve	VERB
aijbe-1120	100	27	detection	detection	NOUN
aijbe-1120	100	28	and	and	CCONJ
aijbe-1120	100	29	prevention	prevention	NOUN
aijbe-1120	100	30	efforts	effort	NOUN
aijbe-1120	100	31	(	(	PUNCT
aijbe-1120	100	32	zysman	zysman	NOUN
aijbe-1120	100	33	,	,	PUNCT
aijbe-1120	100	34	2004	2004	NUM
aijbe-1120	100	35	)	)	PUNCT
aijbe-1120	100	36	.	.	PUNCT
aijbe-1120	101	1	therefore	therefore	ADV
aijbe-1120	101	2	,	,	PUNCT
aijbe-1120	101	3	forensic	forensic	ADJ
aijbe-1120	101	4	accounting	accounting	NOUN
aijbe-1120	101	5	is	be	AUX
aijbe-1120	101	6	indispensable	indispensable	ADJ
aijbe-1120	101	7	for	for	ADP
aijbe-1120	101	8	reinforcing	reinforce	VERB
aijbe-1120	101	9	trust	trust	NOUN
aijbe-1120	101	10	in	in	ADP
aijbe-1120	101	11	financial	financial	ADJ
aijbe-1120	101	12	systems	system	NOUN
aijbe-1120	101	13	and	and	CCONJ
aijbe-1120	101	14	enhancing	enhance	VERB
aijbe-1120	101	15	accountability	accountability	NOUN
aijbe-1120	101	16	in	in	ADP
aijbe-1120	101	17	both	both	CCONJ
aijbe-1120	101	18	public	public	ADJ
aijbe-1120	101	19	and	and	CCONJ
aijbe-1120	101	20	private	private	ADJ
aijbe-1120	101	21	sectors	sector	NOUN
aijbe-1120	101	22	.	.	PUNCT
aijbe-1120	102	1	2.1.2.1	2.1.2.1	NUM
aijbe-1120	102	2	fraud	fraud	NOUN
aijbe-1120	102	3	detection	detection	NOUN
aijbe-1120	102	4	techniques	technique	NOUN
aijbe-1120	102	5	fraud	fraud	NOUN
aijbe-1120	102	6	detection	detection	NOUN
aijbe-1120	102	7	techniques	technique	NOUN
aijbe-1120	102	8	refer	refer	VERB
aijbe-1120	102	9	to	to	ADP
aijbe-1120	102	10	systematic	systematic	ADJ
aijbe-1120	102	11	methods	method	NOUN
aijbe-1120	102	12	,	,	PUNCT
aijbe-1120	102	13	tools	tool	NOUN
aijbe-1120	102	14	,	,	PUNCT
aijbe-1120	102	15	and	and	CCONJ
aijbe-1120	102	16	procedures	procedure	NOUN
aijbe-1120	102	17	used	use	VERB
aijbe-1120	102	18	to	to	PART
aijbe-1120	102	19	identify	identify	VERB
aijbe-1120	102	20	,	,	PUNCT
aijbe-1120	102	21	prevent	prevent	VERB
aijbe-1120	102	22	,	,	PUNCT
aijbe-1120	102	23	and	and	CCONJ
aijbe-1120	102	24	investigate	investigate	VERB
aijbe-1120	102	25	fraudulent	fraudulent	ADJ
aijbe-1120	102	26	activities	activity	NOUN
aijbe-1120	102	27	in	in	ADP
aijbe-1120	102	28	financial	financial	ADJ
aijbe-1120	102	29	and	and	CCONJ
aijbe-1120	102	30	non	non	ADJ
aijbe-1120	102	31	-	-	ADJ
aijbe-1120	102	32	financial	financial	ADJ
aijbe-1120	102	33	domains	domain	NOUN
aijbe-1120	102	34	.	.	PUNCT
aijbe-1120	103	1	according	accord	VERB
aijbe-1120	103	2	to	to	ADP
aijbe-1120	103	3	bolton	bolton	PROPN
aijbe-1120	103	4	and	and	CCONJ
aijbe-1120	103	5	hand	hand	NOUN
aijbe-1120	103	6	(	(	PUNCT
aijbe-1120	103	7	2002	2002	NUM
aijbe-1120	103	8	)	)	PUNCT
aijbe-1120	103	9	,	,	PUNCT
aijbe-1120	103	10	fraud	fraud	NOUN
aijbe-1120	103	11	detection	detection	NOUN
aijbe-1120	103	12	involves	involve	VERB
aijbe-1120	103	13	identifying	identify	VERB
aijbe-1120	103	14	anomalies	anomaly	NOUN
aijbe-1120	103	15	or	or	CCONJ
aijbe-1120	103	16	patterns	pattern	NOUN
aijbe-1120	103	17	in	in	ADP
aijbe-1120	103	18	data	datum	NOUN
aijbe-1120	103	19	that	that	PRON
aijbe-1120	103	20	deviate	deviate	VERB
aijbe-1120	103	21	from	from	ADP
aijbe-1120	103	22	expected	expect	VERB
aijbe-1120	103	23	behavior	behavior	NOUN
aijbe-1120	103	24	and	and	CCONJ
aijbe-1120	103	25	may	may	AUX
aijbe-1120	103	26	indicate	indicate	VERB
aijbe-1120	103	27	fraudulent	fraudulent	ADJ
aijbe-1120	103	28	actions	action	NOUN
aijbe-1120	103	29	.	.	PUNCT
aijbe-1120	104	1	these	these	DET
aijbe-1120	104	2	techniques	technique	NOUN
aijbe-1120	104	3	range	range	VERB
aijbe-1120	104	4	from	from	ADP
aijbe-1120	104	5	traditional	traditional	ADJ
aijbe-1120	104	6	methods	method	NOUN
aijbe-1120	104	7	such	such	ADJ
aijbe-1120	104	8	as	as	ADP
aijbe-1120	104	9	internal	internal	ADJ
aijbe-1120	104	10	audits	audit	NOUN
aijbe-1120	104	11	and	and	CCONJ
aijbe-1120	104	12	reconciliations	reconciliation	NOUN
aijbe-1120	104	13	to	to	ADP
aijbe-1120	104	14	advanced	advanced	ADJ
aijbe-1120	104	15	data	data	NOUN
aijbe-1120	104	16	-	-	PUNCT
aijbe-1120	104	17	driven	drive	VERB
aijbe-1120	104	18	approaches	approach	NOUN
aijbe-1120	104	19	,	,	PUNCT
aijbe-1120	104	20	including	include	VERB
aijbe-1120	104	21	statistical	statistical	ADJ
aijbe-1120	104	22	modeling	modeling	NOUN
aijbe-1120	104	23	,	,	PUNCT
aijbe-1120	104	24	forensic	forensic	ADJ
aijbe-1120	104	25	analytics	analytic	NOUN
aijbe-1120	104	26	,	,	PUNCT
aijbe-1120	104	27	and	and	CCONJ
aijbe-1120	104	28	machine	machine	NOUN
aijbe-1120	104	29	learning	learn	VERB
aijbe-1120	104	30	algorithms	algorithm	NOUN
aijbe-1120	104	31	.	.	PUNCT
aijbe-1120	105	1	phua	phua	PROPN
aijbe-1120	105	2	,	,	PUNCT
aijbe-1120	105	3	lee	lee	PROPN
aijbe-1120	105	4	,	,	PUNCT
aijbe-1120	105	5	smith	smith	PROPN
aijbe-1120	105	6	,	,	PUNCT
aijbe-1120	105	7	and	and	CCONJ
aijbe-1120	105	8	gayler	gayler	NOUN
aijbe-1120	105	9	(	(	PUNCT
aijbe-1120	105	10	2010	2010	NUM
aijbe-1120	105	11	)	)	PUNCT
aijbe-1120	105	12	emphasize	emphasize	VERB
aijbe-1120	105	13	that	that	SCONJ
aijbe-1120	105	14	the	the	DET
aijbe-1120	105	15	effectiveness	effectiveness	NOUN
aijbe-1120	105	16	of	of	ADP
aijbe-1120	105	17	fraud	fraud	NOUN
aijbe-1120	105	18	detection	detection	NOUN
aijbe-1120	105	19	depends	depend	VERB
aijbe-1120	105	20	on	on	ADP
aijbe-1120	105	21	the	the	DET
aijbe-1120	105	22	timely	timely	ADJ
aijbe-1120	105	23	analysis	analysis	NOUN
aijbe-1120	105	24	of	of	ADP
aijbe-1120	105	25	transactional	transactional	ADJ
aijbe-1120	105	26	data	datum	NOUN
aijbe-1120	105	27	and	and	CCONJ
aijbe-1120	105	28	the	the	DET
aijbe-1120	105	29	ability	ability	NOUN
aijbe-1120	105	30	to	to	PART
aijbe-1120	105	31	recognize	recognize	VERB
aijbe-1120	105	32	complex	complex	ADJ
aijbe-1120	105	33	fraudulent	fraudulent	ADJ
aijbe-1120	105	34	schemes	scheme	NOUN
aijbe-1120	105	35	.	.	PUNCT
aijbe-1120	106	1	traditional	traditional	ADJ
aijbe-1120	106	2	techniques	technique	NOUN
aijbe-1120	106	3	like	like	ADP
aijbe-1120	106	4	red	red	ADJ
aijbe-1120	106	5	-	-	PUNCT
aijbe-1120	106	6	flag	flag	NOUN
aijbe-1120	106	7	analysis	analysis	NOUN
aijbe-1120	106	8	,	,	PUNCT
aijbe-1120	106	9	ratio	ratio	NOUN
aijbe-1120	106	10	analysis	analysis	NOUN
aijbe-1120	106	11	,	,	PUNCT
aijbe-1120	106	12	and	and	CCONJ
aijbe-1120	106	13	surprise	surprise	NOUN
aijbe-1120	106	14	audits	audits	NOUN
aijbe-1120	106	15	continue	continue	VERB
aijbe-1120	106	16	to	to	PART
aijbe-1120	106	17	play	play	VERB
aijbe-1120	106	18	significant	significant	ADJ
aijbe-1120	106	19	roles	role	NOUN
aijbe-1120	106	20	,	,	PUNCT
aijbe-1120	106	21	but	but	CCONJ
aijbe-1120	106	22	the	the	DET
aijbe-1120	106	23	dynamic	dynamic	ADJ
aijbe-1120	106	24	nature	nature	NOUN
aijbe-1120	106	25	of	of	ADP
aijbe-1120	106	26	fraud	fraud	NOUN
aijbe-1120	106	27	has	have	AUX
aijbe-1120	106	28	driven	drive	VERB
aijbe-1120	106	29	the	the	DET
aijbe-1120	106	30	adoption	adoption	NOUN
aijbe-1120	106	31	of	of	ADP
aijbe-1120	106	32	intelligent	intelligent	ADJ
aijbe-1120	106	33	systems	system	NOUN
aijbe-1120	106	34	capable	capable	ADJ
aijbe-1120	106	35	of	of	ADP
aijbe-1120	106	36	realtime	realtime	NOUN
aijbe-1120	106	37	detection	detection	NOUN
aijbe-1120	106	38	and	and	CCONJ
aijbe-1120	106	39	prevention	prevention	NOUN
aijbe-1120	106	40	(	(	PUNCT
aijbe-1120	106	41	button	button	NOUN
aijbe-1120	106	42	,	,	PUNCT
aijbe-1120	106	43	johnston	johnston	PROPN
aijbe-1120	106	44	,	,	PUNCT
aijbe-1120	106	45	&	&	CCONJ
aijbe-1120	106	46	frimpong	frimpong	PROPN
aijbe-1120	106	47	,	,	PUNCT
aijbe-1120	106	48	2007	2007	NUM
aijbe-1120	106	49	)	)	PUNCT
aijbe-1120	106	50	.	.	PUNCT
aijbe-1120	107	1	the	the	DET
aijbe-1120	107	2	literature	literature	NOUN
aijbe-1120	107	3	also	also	ADV
aijbe-1120	107	4	highlights	highlight	VERB
aijbe-1120	107	5	the	the	DET
aijbe-1120	107	6	integration	integration	NOUN
aijbe-1120	107	7	of	of	ADP
aijbe-1120	107	8	technological	technological	ADJ
aijbe-1120	107	9	innovations	innovation	NOUN
aijbe-1120	107	10	and	and	CCONJ
aijbe-1120	107	11	behavioral	behavioral	ADJ
aijbe-1120	107	12	science	science	NOUN
aijbe-1120	107	13	in	in	ADP
aijbe-1120	107	14	developing	develop	VERB
aijbe-1120	107	15	more	more	ADV
aijbe-1120	107	16	robust	robust	ADJ
aijbe-1120	107	17	fraud	fraud	NOUN
aijbe-1120	107	18	detection	detection	NOUN
aijbe-1120	107	19	frameworks	framework	NOUN
aijbe-1120	107	20	.	.	PUNCT
aijbe-1120	108	1	according	accord	VERB
aijbe-1120	108	2	to	to	ADP
aijbe-1120	108	3	west	west	PROPN
aijbe-1120	108	4	and	and	CCONJ
aijbe-1120	108	5	bhattacharya	bhattacharya	PROPN
aijbe-1120	108	6	(	(	PUNCT
aijbe-1120	108	7	2016	2016	NUM
aijbe-1120	108	8	)	)	PUNCT
aijbe-1120	108	9	,	,	PUNCT
aijbe-1120	108	10	fraud	fraud	NOUN
aijbe-1120	108	11	detection	detection	NOUN
aijbe-1120	108	12	now	now	ADV
aijbe-1120	108	13	incorporates	incorporate	VERB
aijbe-1120	108	14	artificial	artificial	ADJ
aijbe-1120	108	15	intelligence	intelligence	NOUN
aijbe-1120	108	16	(	(	PUNCT
aijbe-1120	108	17	ai	ai	NOUN
aijbe-1120	108	18	)	)	PUNCT
aijbe-1120	108	19	,	,	PUNCT
aijbe-1120	108	20	neural	neural	ADJ
aijbe-1120	108	21	networks	network	NOUN
aijbe-1120	108	22	,	,	PUNCT
aijbe-1120	108	23	and	and	CCONJ
aijbe-1120	108	24	predictive	predictive	ADJ
aijbe-1120	108	25	analytics	analytic	NOUN
aijbe-1120	108	26	to	to	PART
aijbe-1120	108	27	detect	detect	VERB
aijbe-1120	108	28	hidden	hidden	ADJ
aijbe-1120	108	29	relationships	relationship	NOUN
aijbe-1120	108	30	and	and	CCONJ
aijbe-1120	108	31	trends	trend	NOUN
aijbe-1120	108	32	that	that	PRON
aijbe-1120	108	33	human	human	ADJ
aijbe-1120	108	34	analysts	analyst	NOUN
aijbe-1120	108	35	might	might	AUX
aijbe-1120	108	36	overlook	overlook	VERB
aijbe-1120	108	37	.	.	PUNCT
aijbe-1120	109	1	these	these	DET
aijbe-1120	109	2	tools	tool	NOUN
aijbe-1120	109	3	are	be	AUX
aijbe-1120	109	4	particularly	particularly	ADV
aijbe-1120	109	5	effective	effective	ADJ
aijbe-1120	109	6	in	in	ADP
aijbe-1120	109	7	environments	environment	NOUN
aijbe-1120	109	8	with	with	ADP
aijbe-1120	109	9	high	high	ADJ
aijbe-1120	109	10	volumes	volume	NOUN
aijbe-1120	109	11	of	of	ADP
aijbe-1120	109	12	transactions	transaction	NOUN
aijbe-1120	109	13	,	,	PUNCT
aijbe-1120	109	14	such	such	ADJ
aijbe-1120	109	15	as	as	ADP
aijbe-1120	109	16	banking	banking	NOUN
aijbe-1120	109	17	and	and	CCONJ
aijbe-1120	109	18	e	e	NOUN
aijbe-1120	109	19	-	-	NOUN
aijbe-1120	109	20	commerce	commerce	NOUN
aijbe-1120	109	21	.	.	PUNCT
aijbe-1120	110	1	likewise	likewise	ADV
aijbe-1120	110	2	,	,	PUNCT
aijbe-1120	110	3	forensic	forensic	ADJ
aijbe-1120	110	4	accounting	accounting	NOUN
aijbe-1120	110	5	techniques	technique	NOUN
aijbe-1120	110	6	such	such	ADJ
aijbe-1120	110	7	as	as	ADP
aijbe-1120	110	8	digital	digital	ADJ
aijbe-1120	110	9	forensics	forensic	NOUN
aijbe-1120	110	10	and	and	CCONJ
aijbe-1120	110	11	data	datum	NOUN
aijbe-1120	110	12	mining	mining	NOUN
aijbe-1120	110	13	are	be	AUX
aijbe-1120	110	14	increasingly	increasingly	ADV
aijbe-1120	110	15	applied	apply	VERB
aijbe-1120	110	16	to	to	PART
aijbe-1120	110	17	uncover	uncover	VERB
aijbe-1120	110	18	financial	financial	ADJ
aijbe-1120	110	19	fraud	fraud	NOUN
aijbe-1120	110	20	(	(	PUNCT
aijbe-1120	110	21	omar	omar	PROPN
aijbe-1120	110	22	,	,	PUNCT
aijbe-1120	110	23	koya	koya	PROPN
aijbe-1120	110	24	,	,	PUNCT
aijbe-1120	110	25	sanusi	sanusi	NOUN
aijbe-1120	110	26	,	,	PUNCT
aijbe-1120	110	27	&	&	CCONJ
aijbe-1120	110	28	shafie	shafie	NOUN
aijbe-1120	110	29	,	,	PUNCT
aijbe-1120	110	30	2014	2014	NUM
aijbe-1120	110	31	)	)	PUNCT
aijbe-1120	110	32	.	.	PUNCT
aijbe-1120	111	1	these	these	DET
aijbe-1120	111	2	modern	modern	ADJ
aijbe-1120	111	3	methods	method	NOUN
aijbe-1120	111	4	are	be	AUX
aijbe-1120	111	5	complemented	complement	VERB
aijbe-1120	111	6	by	by	ADP
aijbe-1120	111	7	whistleblowing	whistleblowe	VERB
aijbe-1120	111	8	mechanisms	mechanism	NOUN
aijbe-1120	111	9	and	and	CCONJ
aijbe-1120	111	10	ethical	ethical	ADJ
aijbe-1120	111	11	training	training	NOUN
aijbe-1120	111	12	,	,	PUNCT
aijbe-1120	111	13	which	which	PRON
aijbe-1120	111	14	serve	serve	VERB
aijbe-1120	111	15	as	as	ADP
aijbe-1120	111	16	non	non	ADJ
aijbe-1120	111	17	-	-	ADJ
aijbe-1120	111	18	technical	technical	ADJ
aijbe-1120	111	19	yet	yet	CCONJ
aijbe-1120	111	20	effective	effective	ADJ
aijbe-1120	111	21	preventive	preventive	ADJ
aijbe-1120	111	22	techniques	technique	NOUN
aijbe-1120	111	23	(	(	PUNCT
aijbe-1120	111	24	acfe	acfe	NOUN
aijbe-1120	111	25	,	,	PUNCT
aijbe-1120	111	26	2020	2020	NUM
aijbe-1120	111	27	)	)	PUNCT
aijbe-1120	111	28	.	.	PUNCT
aijbe-1120	112	1	thus	thus	ADV
aijbe-1120	112	2	,	,	PUNCT
aijbe-1120	112	3	a	a	DET
aijbe-1120	112	4	combination	combination	NOUN
aijbe-1120	112	5	of	of	ADP
aijbe-1120	112	6	technological	technological	ADJ
aijbe-1120	112	7	,	,	PUNCT
aijbe-1120	112	8	statistical	statistical	ADJ
aijbe-1120	112	9	,	,	PUNCT
aijbe-1120	112	10	and	and	CCONJ
aijbe-1120	112	11	behavioral	behavioral	ADJ
aijbe-1120	112	12	approaches	approach	NOUN
aijbe-1120	112	13	is	be	AUX
aijbe-1120	112	14	essential	essential	ADJ
aijbe-1120	112	15	to	to	ADP
aijbe-1120	112	16	improving	improve	VERB
aijbe-1120	112	17	the	the	DET
aijbe-1120	112	18	accuracy	accuracy	NOUN
aijbe-1120	112	19	and	and	CCONJ
aijbe-1120	112	20	timeliness	timeliness	NOUN
aijbe-1120	112	21	of	of	ADP
aijbe-1120	112	22	fraud	fraud	NOUN
aijbe-1120	112	23	detection	detection	NOUN
aijbe-1120	112	24	in	in	ADP
aijbe-1120	112	25	contemporary	contemporary	ADJ
aijbe-1120	112	26	settings	setting	NOUN
aijbe-1120	112	27	.	.	PUNCT
aijbe-1120	113	1	oyewole	oyewole	PROPN
aijbe-1120	113	2	johnson	johnson	PROPN
aijbe-1120	113	3	stephen	stephen	PROPN
aijbe-1120	113	4	fca	fca	PROPN
aijbe-1120	113	5	and	and	CCONJ
aijbe-1120	113	6	eke	eke	ADJ
aijbe-1120	113	7	robert	robert	PROPN
aijbe-1120	113	8	ike	ike	PROPN
aijbe-1120	113	9	phd	phd	PROPN
aijbe-1120	113	10	,	,	PUNCT
aijbe-1120	113	11	fca	fca	PROPN
aijbe-1120	113	12	.	.	PUNCT
aijbe-1120	114	1	(	(	PUNCT
aijbe-1120	114	2	2025	2025	NUM
aijbe-1120	114	3	)	)	PUNCT
aijbe-1120	114	4	6	6	NUM
aijbe-1120	114	5	american	american	ADJ
aijbe-1120	114	6	interdisciplinary	interdisciplinary	ADJ
aijbe-1120	114	7	journal	journal	NOUN
aijbe-1120	114	8	of	of	ADP
aijbe-1120	114	9	business	business	NOUN
aijbe-1120	114	10	and	and	CCONJ
aijbe-1120	114	11	economics	economic	NOUN
aijbe-1120	114	12	|	|	ADV
aijbe-1120	114	13	https://sadijournals.org/index.php/aijbe|	https://sadijournals.org/index.php/aijbe|	VERB
aijbe-1120	114	14	editorial@sadijournals.org	editorial@sadijournals.org	PROPN
aijbe-1120	115	1	2.1.2.2	2.1.2.2	NUM
aijbe-1120	115	2	fraud	fraud	NOUN
aijbe-1120	115	3	investigation	investigation	NOUN
aijbe-1120	115	4	process	process	NOUN
aijbe-1120	115	5	the	the	DET
aijbe-1120	115	6	fraud	fraud	NOUN
aijbe-1120	115	7	investigation	investigation	NOUN
aijbe-1120	115	8	process	process	NOUN
aijbe-1120	115	9	refers	refer	VERB
aijbe-1120	115	10	to	to	ADP
aijbe-1120	115	11	a	a	DET
aijbe-1120	115	12	structured	structured	ADJ
aijbe-1120	115	13	and	and	CCONJ
aijbe-1120	115	14	methodical	methodical	ADJ
aijbe-1120	115	15	approach	approach	NOUN
aijbe-1120	115	16	employed	employ	VERB
aijbe-1120	115	17	to	to	PART
aijbe-1120	115	18	uncover	uncover	VERB
aijbe-1120	115	19	,	,	PUNCT
aijbe-1120	115	20	analyze	analyze	VERB
aijbe-1120	115	21	,	,	PUNCT
aijbe-1120	115	22	and	and	CCONJ
aijbe-1120	115	23	respond	respond	VERB
aijbe-1120	115	24	to	to	ADP
aijbe-1120	115	25	suspected	suspect	VERB
aijbe-1120	115	26	fraudulent	fraudulent	ADJ
aijbe-1120	115	27	activities	activity	NOUN
aijbe-1120	115	28	.	.	PUNCT
aijbe-1120	116	1	it	it	PRON
aijbe-1120	116	2	involves	involve	VERB
aijbe-1120	116	3	gathering	gather	VERB
aijbe-1120	116	4	evidence	evidence	NOUN
aijbe-1120	116	5	,	,	PUNCT
aijbe-1120	116	6	identifying	identify	VERB
aijbe-1120	116	7	perpetrators	perpetrator	NOUN
aijbe-1120	116	8	,	,	PUNCT
aijbe-1120	116	9	evaluating	evaluate	VERB
aijbe-1120	116	10	the	the	DET
aijbe-1120	116	11	extent	extent	NOUN
aijbe-1120	116	12	of	of	ADP
aijbe-1120	116	13	financial	financial	ADJ
aijbe-1120	116	14	loss	loss	NOUN
aijbe-1120	116	15	,	,	PUNCT
aijbe-1120	116	16	and	and	CCONJ
aijbe-1120	116	17	ensuring	ensure	VERB
aijbe-1120	116	18	the	the	DET
aijbe-1120	116	19	information	information	NOUN
aijbe-1120	116	20	is	be	AUX
aijbe-1120	116	21	admissible	admissible	ADJ
aijbe-1120	116	22	in	in	ADP
aijbe-1120	116	23	legal	legal	ADJ
aijbe-1120	116	24	proceedings	proceeding	NOUN
aijbe-1120	116	25	.	.	PUNCT
aijbe-1120	117	1	according	accord	VERB
aijbe-1120	117	2	to	to	ADP
aijbe-1120	117	3	singleton	singleton	PROPN
aijbe-1120	117	4	and	and	CCONJ
aijbe-1120	117	5	singleton	singleton	PROPN
aijbe-1120	117	6	(	(	PUNCT
aijbe-1120	117	7	2010	2010	NUM
aijbe-1120	117	8	)	)	PUNCT
aijbe-1120	117	9	,	,	PUNCT
aijbe-1120	117	10	fraud	fraud	NOUN
aijbe-1120	117	11	investigation	investigation	NOUN
aijbe-1120	117	12	begins	begin	VERB
aijbe-1120	117	13	with	with	ADP
aijbe-1120	117	14	the	the	DET
aijbe-1120	117	15	identification	identification	NOUN
aijbe-1120	117	16	of	of	ADP
aijbe-1120	117	17	red	red	ADJ
aijbe-1120	117	18	flags	flag	NOUN
aijbe-1120	117	19	and	and	CCONJ
aijbe-1120	117	20	proceeds	proceed	VERB
aijbe-1120	117	21	through	through	ADP
aijbe-1120	117	22	data	datum	NOUN
aijbe-1120	117	23	collection	collection	NOUN
aijbe-1120	117	24	,	,	PUNCT
aijbe-1120	117	25	interviews	interview	NOUN
aijbe-1120	117	26	,	,	PUNCT
aijbe-1120	117	27	and	and	CCONJ
aijbe-1120	117	28	forensic	forensic	ADJ
aijbe-1120	117	29	analysis	analysis	NOUN
aijbe-1120	117	30	aimed	aim	VERB
aijbe-1120	117	31	at	at	ADP
aijbe-1120	117	32	establishing	establish	VERB
aijbe-1120	117	33	intent	intent	NOUN
aijbe-1120	117	34	and	and	CCONJ
aijbe-1120	117	35	culpability	culpability	NOUN
aijbe-1120	117	36	.	.	PUNCT
aijbe-1120	118	1	the	the	DET
aijbe-1120	118	2	process	process	NOUN
aijbe-1120	118	3	is	be	AUX
aijbe-1120	118	4	typically	typically	ADV
aijbe-1120	118	5	guided	guide	VERB
aijbe-1120	118	6	by	by	ADP
aijbe-1120	118	7	professional	professional	ADJ
aijbe-1120	118	8	standards	standard	NOUN
aijbe-1120	118	9	and	and	CCONJ
aijbe-1120	118	10	ethical	ethical	ADJ
aijbe-1120	118	11	considerations	consideration	NOUN
aijbe-1120	118	12	to	to	PART
aijbe-1120	118	13	maintain	maintain	VERB
aijbe-1120	118	14	objectivity	objectivity	NOUN
aijbe-1120	118	15	and	and	CCONJ
aijbe-1120	118	16	ensure	ensure	VERB
aijbe-1120	118	17	procedural	procedural	ADJ
aijbe-1120	118	18	integrity	integrity	NOUN
aijbe-1120	118	19	.	.	PUNCT
aijbe-1120	119	1	wells	well	NOUN
aijbe-1120	119	2	(	(	PUNCT
aijbe-1120	119	3	2014	2014	NUM
aijbe-1120	119	4	)	)	PUNCT
aijbe-1120	119	5	emphasizes	emphasize	VERB
aijbe-1120	119	6	that	that	SCONJ
aijbe-1120	119	7	effective	effective	ADJ
aijbe-1120	119	8	fraud	fraud	NOUN
aijbe-1120	119	9	investigation	investigation	NOUN
aijbe-1120	119	10	requires	require	VERB
aijbe-1120	119	11	a	a	DET
aijbe-1120	119	12	multidisciplinary	multidisciplinary	ADJ
aijbe-1120	119	13	approach	approach	NOUN
aijbe-1120	119	14	involving	involve	VERB
aijbe-1120	119	15	accounting	accounting	NOUN
aijbe-1120	119	16	,	,	PUNCT
aijbe-1120	119	17	auditing	auditing	NOUN
aijbe-1120	119	18	,	,	PUNCT
aijbe-1120	119	19	legal	legal	ADJ
aijbe-1120	119	20	expertise	expertise	NOUN
aijbe-1120	119	21	,	,	PUNCT
aijbe-1120	119	22	and	and	CCONJ
aijbe-1120	119	23	investigative	investigative	ADJ
aijbe-1120	119	24	techniques	technique	NOUN
aijbe-1120	119	25	,	,	PUNCT
aijbe-1120	119	26	culminating	culminate	VERB
aijbe-1120	119	27	in	in	ADP
aijbe-1120	119	28	a	a	DET
aijbe-1120	119	29	report	report	NOUN
aijbe-1120	119	30	that	that	PRON
aijbe-1120	119	31	supports	support	VERB
aijbe-1120	119	32	potential	potential	ADJ
aijbe-1120	119	33	prosecution	prosecution	NOUN
aijbe-1120	119	34	or	or	CCONJ
aijbe-1120	119	35	internal	internal	ADJ
aijbe-1120	119	36	disciplinary	disciplinary	ADJ
aijbe-1120	119	37	action	action	NOUN
aijbe-1120	119	38	.	.	PUNCT
aijbe-1120	120	1	these	these	DET
aijbe-1120	120	2	processes	process	NOUN
aijbe-1120	120	3	are	be	AUX
aijbe-1120	120	4	crucial	crucial	ADJ
aijbe-1120	120	5	not	not	PART
aijbe-1120	120	6	only	only	ADV
aijbe-1120	120	7	for	for	ADP
aijbe-1120	120	8	resolving	resolve	VERB
aijbe-1120	120	9	fraud	fraud	NOUN
aijbe-1120	120	10	cases	case	NOUN
aijbe-1120	120	11	but	but	CCONJ
aijbe-1120	120	12	also	also	ADV
aijbe-1120	120	13	for	for	ADP
aijbe-1120	120	14	enhancing	enhance	VERB
aijbe-1120	120	15	internal	internal	ADJ
aijbe-1120	120	16	control	control	NOUN
aijbe-1120	120	17	systems	system	NOUN
aijbe-1120	120	18	and	and	CCONJ
aijbe-1120	120	19	preventing	prevent	VERB
aijbe-1120	120	20	future	future	ADJ
aijbe-1120	120	21	occurrences	occurrence	NOUN
aijbe-1120	120	22	.	.	PUNCT
aijbe-1120	121	1	literature	literature	NOUN
aijbe-1120	121	2	further	far	ADV
aijbe-1120	121	3	elaborates	elaborate	VERB
aijbe-1120	121	4	that	that	SCONJ
aijbe-1120	121	5	a	a	DET
aijbe-1120	121	6	comprehensive	comprehensive	ADJ
aijbe-1120	121	7	fraud	fraud	NOUN
aijbe-1120	121	8	investigation	investigation	NOUN
aijbe-1120	121	9	process	process	NOUN
aijbe-1120	121	10	encompasses	encompass	VERB
aijbe-1120	121	11	phases	phase	NOUN
aijbe-1120	121	12	such	such	ADJ
aijbe-1120	121	13	as	as	ADP
aijbe-1120	121	14	planning	plan	VERB
aijbe-1120	121	15	the	the	DET
aijbe-1120	121	16	investigation	investigation	NOUN
aijbe-1120	121	17	,	,	PUNCT
aijbe-1120	121	18	obtaining	obtain	VERB
aijbe-1120	121	19	and	and	CCONJ
aijbe-1120	121	20	analyzing	analyze	VERB
aijbe-1120	121	21	documentary	documentary	ADJ
aijbe-1120	121	22	evidence	evidence	NOUN
aijbe-1120	121	23	,	,	PUNCT
aijbe-1120	121	24	conducting	conduct	VERB
aijbe-1120	121	25	interviews	interview	NOUN
aijbe-1120	121	26	,	,	PUNCT
aijbe-1120	121	27	drawing	draw	VERB
aijbe-1120	121	28	conclusions	conclusion	NOUN
aijbe-1120	121	29	,	,	PUNCT
aijbe-1120	121	30	and	and	CCONJ
aijbe-1120	121	31	preparing	prepare	VERB
aijbe-1120	121	32	the	the	DET
aijbe-1120	121	33	final	final	ADJ
aijbe-1120	121	34	report	report	NOUN
aijbe-1120	121	35	(	(	PUNCT
aijbe-1120	121	36	silverstone	silverstone	PROPN
aijbe-1120	121	37	&	&	CCONJ
aijbe-1120	121	38	sheetz	sheetz	PROPN
aijbe-1120	121	39	,	,	PUNCT
aijbe-1120	121	40	2007	2007	NUM
aijbe-1120	121	41	)	)	PUNCT
aijbe-1120	121	42	.	.	PUNCT
aijbe-1120	122	1	these	these	DET
aijbe-1120	122	2	stages	stage	NOUN
aijbe-1120	122	3	ensure	ensure	VERB
aijbe-1120	122	4	systematic	systematic	ADJ
aijbe-1120	122	5	progression	progression	NOUN
aijbe-1120	122	6	from	from	ADP
aijbe-1120	122	7	suspicion	suspicion	NOUN
aijbe-1120	122	8	to	to	ADP
aijbe-1120	122	9	substantiated	substantiated	ADJ
aijbe-1120	122	10	findings	finding	NOUN
aijbe-1120	122	11	.	.	PUNCT
aijbe-1120	123	1	hopwood	hopwood	PROPN
aijbe-1120	123	2	,	,	PUNCT
aijbe-1120	123	3	leiner	leiner	NOUN
aijbe-1120	123	4	,	,	PUNCT
aijbe-1120	123	5	and	and	CCONJ
aijbe-1120	123	6	young	young	ADJ
aijbe-1120	123	7	(	(	PUNCT
aijbe-1120	123	8	2012	2012	NUM
aijbe-1120	123	9	)	)	PUNCT
aijbe-1120	123	10	argue	argue	VERB
aijbe-1120	123	11	that	that	SCONJ
aijbe-1120	123	12	the	the	DET
aijbe-1120	123	13	success	success	NOUN
aijbe-1120	123	14	of	of	ADP
aijbe-1120	123	15	an	an	DET
aijbe-1120	123	16	investigation	investigation	NOUN
aijbe-1120	123	17	hinges	hinge	VERB
aijbe-1120	123	18	on	on	ADP
aijbe-1120	123	19	the	the	DET
aijbe-1120	123	20	investigator	investigator	NOUN
aijbe-1120	123	21	’s	’s	PART
aijbe-1120	123	22	ability	ability	NOUN
aijbe-1120	123	23	to	to	PART
aijbe-1120	123	24	trace	trace	VERB
aijbe-1120	123	25	transactions	transaction	NOUN
aijbe-1120	123	26	,	,	PUNCT
aijbe-1120	123	27	preserve	preserve	VERB
aijbe-1120	123	28	digital	digital	ADJ
aijbe-1120	123	29	evidence	evidence	NOUN
aijbe-1120	123	30	,	,	PUNCT
aijbe-1120	123	31	and	and	CCONJ
aijbe-1120	123	32	interpret	interpret	VERB
aijbe-1120	123	33	inconsistencies	inconsistency	NOUN
aijbe-1120	123	34	within	within	ADP
aijbe-1120	123	35	financial	financial	ADJ
aijbe-1120	123	36	records	record	NOUN
aijbe-1120	123	37	.	.	PUNCT
aijbe-1120	124	1	moreover	moreover	ADV
aijbe-1120	124	2	,	,	PUNCT
aijbe-1120	124	3	albrecht	albrecht	PROPN
aijbe-1120	124	4	,	,	PUNCT
aijbe-1120	124	5	albrecht	albrecht	NOUN
aijbe-1120	124	6	,	,	PUNCT
aijbe-1120	124	7	and	and	CCONJ
aijbe-1120	124	8	albrecht	albrecht	PROPN
aijbe-1120	124	9	(	(	PUNCT
aijbe-1120	124	10	2008	2008	NUM
aijbe-1120	124	11	)	)	PUNCT
aijbe-1120	124	12	note	note	VERB
aijbe-1120	124	13	that	that	SCONJ
aijbe-1120	124	14	the	the	DET
aijbe-1120	124	15	use	use	NOUN
aijbe-1120	124	16	of	of	ADP
aijbe-1120	124	17	technology	technology	NOUN
aijbe-1120	124	18	in	in	ADP
aijbe-1120	124	19	fraud	fraud	NOUN
aijbe-1120	124	20	investigations	investigation	NOUN
aijbe-1120	124	21	—	—	PUNCT
aijbe-1120	124	22	such	such	ADJ
aijbe-1120	124	23	as	as	ADP
aijbe-1120	124	24	data	datum	NOUN
aijbe-1120	124	25	analytics	analytic	NOUN
aijbe-1120	124	26	,	,	PUNCT
aijbe-1120	124	27	forensic	forensic	ADJ
aijbe-1120	124	28	accounting	accounting	NOUN
aijbe-1120	124	29	software	software	NOUN
aijbe-1120	124	30	,	,	PUNCT
aijbe-1120	124	31	and	and	CCONJ
aijbe-1120	124	32	digital	digital	ADJ
aijbe-1120	124	33	forensics	forensic	NOUN
aijbe-1120	124	34	tools	tool	NOUN
aijbe-1120	124	35	—	—	PUNCT
aijbe-1120	124	36	has	have	AUX
aijbe-1120	124	37	significantly	significantly	ADV
aijbe-1120	124	38	enhanced	enhance	VERB
aijbe-1120	124	39	the	the	DET
aijbe-1120	124	40	efficiency	efficiency	NOUN
aijbe-1120	124	41	and	and	CCONJ
aijbe-1120	124	42	depth	depth	NOUN
aijbe-1120	124	43	of	of	ADP
aijbe-1120	124	44	analysis	analysis	NOUN
aijbe-1120	124	45	in	in	ADP
aijbe-1120	124	46	complex	complex	ADJ
aijbe-1120	124	47	fraud	fraud	NOUN
aijbe-1120	124	48	cases	case	NOUN
aijbe-1120	124	49	.	.	PUNCT
aijbe-1120	125	1	the	the	DET
aijbe-1120	125	2	literature	literature	NOUN
aijbe-1120	125	3	underscores	underscore	VERB
aijbe-1120	125	4	that	that	SCONJ
aijbe-1120	125	5	a	a	DET
aijbe-1120	125	6	well	well	ADV
aijbe-1120	125	7	-	-	PUNCT
aijbe-1120	125	8	executed	execute	VERB
aijbe-1120	125	9	fraud	fraud	NOUN
aijbe-1120	125	10	investigation	investigation	NOUN
aijbe-1120	125	11	process	process	NOUN
aijbe-1120	125	12	is	be	AUX
aijbe-1120	125	13	not	not	PART
aijbe-1120	125	14	merely	merely	ADV
aijbe-1120	125	15	reactive	reactive	ADJ
aijbe-1120	125	16	but	but	CCONJ
aijbe-1120	125	17	also	also	ADV
aijbe-1120	125	18	provides	provide	VERB
aijbe-1120	125	19	actionable	actionable	ADJ
aijbe-1120	125	20	insights	insight	NOUN
aijbe-1120	125	21	for	for	ADP
aijbe-1120	125	22	strengthening	strengthen	VERB
aijbe-1120	125	23	governance	governance	NOUN
aijbe-1120	125	24	and	and	CCONJ
aijbe-1120	125	25	risk	risk	NOUN
aijbe-1120	125	26	management	management	NOUN
aijbe-1120	125	27	frameworks	framework	NOUN
aijbe-1120	125	28	.	.	PUNCT
aijbe-1120	126	1	2.1.2.3	2.1.2.3	NUM
aijbe-1120	126	2	financial	financial	ADJ
aijbe-1120	126	3	statement	statement	NOUN
aijbe-1120	126	4	analysis	analysis	NOUN
aijbe-1120	126	5	financial	financial	ADJ
aijbe-1120	126	6	statement	statement	NOUN
aijbe-1120	126	7	analysis	analysis	NOUN
aijbe-1120	126	8	is	be	AUX
aijbe-1120	126	9	the	the	DET
aijbe-1120	126	10	process	process	NOUN
aijbe-1120	126	11	of	of	ADP
aijbe-1120	126	12	evaluating	evaluate	VERB
aijbe-1120	126	13	an	an	DET
aijbe-1120	126	14	organization	organization	NOUN
aijbe-1120	126	15	’s	’s	PART
aijbe-1120	126	16	financial	financial	ADJ
aijbe-1120	126	17	data	datum	NOUN
aijbe-1120	126	18	to	to	PART
aijbe-1120	126	19	understand	understand	VERB
aijbe-1120	126	20	its	its	PRON
aijbe-1120	126	21	financial	financial	ADJ
aijbe-1120	126	22	health	health	NOUN
aijbe-1120	126	23	,	,	PUNCT
aijbe-1120	126	24	operational	operational	ADJ
aijbe-1120	126	25	efficiency	efficiency	NOUN
aijbe-1120	126	26	,	,	PUNCT
aijbe-1120	126	27	and	and	CCONJ
aijbe-1120	126	28	long	long	ADJ
aijbe-1120	126	29	-	-	PUNCT
aijbe-1120	126	30	term	term	NOUN
aijbe-1120	126	31	sustainability	sustainability	NOUN
aijbe-1120	126	32	.	.	PUNCT
aijbe-1120	127	1	it	it	PRON
aijbe-1120	127	2	involves	involve	VERB
aijbe-1120	127	3	the	the	DET
aijbe-1120	127	4	systematic	systematic	ADJ
aijbe-1120	127	5	review	review	NOUN
aijbe-1120	127	6	of	of	ADP
aijbe-1120	127	7	the	the	DET
aijbe-1120	127	8	income	income	NOUN
aijbe-1120	127	9	statement	statement	NOUN
aijbe-1120	127	10	,	,	PUNCT
aijbe-1120	127	11	balance	balance	NOUN
aijbe-1120	127	12	sheet	sheet	NOUN
aijbe-1120	127	13	,	,	PUNCT
aijbe-1120	127	14	and	and	CCONJ
aijbe-1120	127	15	cash	cash	NOUN
aijbe-1120	127	16	flow	flow	NOUN
aijbe-1120	127	17	statement	statement	NOUN
aijbe-1120	127	18	using	use	VERB
aijbe-1120	127	19	analytical	analytical	ADJ
aijbe-1120	127	20	tools	tool	NOUN
aijbe-1120	127	21	such	such	ADJ
aijbe-1120	127	22	as	as	ADP
aijbe-1120	127	23	ratio	ratio	NOUN
aijbe-1120	127	24	analysis	analysis	NOUN
aijbe-1120	127	25	,	,	PUNCT
aijbe-1120	127	26	trend	trend	NOUN
aijbe-1120	127	27	analysis	analysis	NOUN
aijbe-1120	127	28	,	,	PUNCT
aijbe-1120	127	29	and	and	CCONJ
aijbe-1120	127	30	vertical	vertical	ADJ
aijbe-1120	127	31	and	and	CCONJ
aijbe-1120	127	32	horizontal	horizontal	ADJ
aijbe-1120	127	33	analysis	analysis	NOUN
aijbe-1120	127	34	.	.	PUNCT
aijbe-1120	128	1	according	accord	VERB
aijbe-1120	128	2	to	to	ADP
aijbe-1120	128	3	white	white	ADJ
aijbe-1120	128	4	,	,	PUNCT
aijbe-1120	128	5	sondhi	sondhi	ADJ
aijbe-1120	128	6	,	,	PUNCT
aijbe-1120	128	7	and	and	CCONJ
aijbe-1120	128	8	fried	fry	VERB
aijbe-1120	128	9	(	(	PUNCT
aijbe-1120	128	10	2003	2003	NUM
aijbe-1120	128	11	)	)	PUNCT
aijbe-1120	128	12	,	,	PUNCT
aijbe-1120	128	13	financial	financial	ADJ
aijbe-1120	128	14	statement	statement	NOUN
aijbe-1120	128	15	analysis	analysis	NOUN
aijbe-1120	128	16	enables	enable	VERB
aijbe-1120	128	17	stakeholders	stakeholder	NOUN
aijbe-1120	128	18	—	—	PUNCT
aijbe-1120	128	19	including	include	VERB
aijbe-1120	128	20	investors	investor	NOUN
aijbe-1120	128	21	,	,	PUNCT
aijbe-1120	128	22	creditors	creditor	NOUN
aijbe-1120	128	23	,	,	PUNCT
aijbe-1120	128	24	and	and	CCONJ
aijbe-1120	128	25	managers	manager	NOUN
aijbe-1120	128	26	—	—	PUNCT
aijbe-1120	128	27	to	to	PART
aijbe-1120	128	28	make	make	VERB
aijbe-1120	128	29	informed	informed	ADJ
aijbe-1120	128	30	economic	economic	ADJ
aijbe-1120	128	31	decisions	decision	NOUN
aijbe-1120	128	32	by	by	ADP
aijbe-1120	128	33	interpreting	interpret	VERB
aijbe-1120	128	34	financial	financial	ADJ
aijbe-1120	128	35	trends	trend	NOUN
aijbe-1120	128	36	and	and	CCONJ
aijbe-1120	128	37	performance	performance	NOUN
aijbe-1120	128	38	indicators	indicator	NOUN
aijbe-1120	128	39	.	.	PUNCT
aijbe-1120	129	1	palepu	palepu	NOUN
aijbe-1120	129	2	,	,	PUNCT
aijbe-1120	129	3	healy	healy	PROPN
aijbe-1120	129	4	,	,	PUNCT
aijbe-1120	129	5	and	and	CCONJ
aijbe-1120	129	6	bernard	bernard	PROPN
aijbe-1120	129	7	(	(	PUNCT
aijbe-1120	129	8	2004	2004	NUM
aijbe-1120	129	9	)	)	PUNCT
aijbe-1120	129	10	highlight	highlight	VERB
aijbe-1120	129	11	that	that	SCONJ
aijbe-1120	129	12	the	the	DET
aijbe-1120	129	13	analysis	analysis	NOUN
aijbe-1120	129	14	helps	help	VERB
aijbe-1120	129	15	in	in	ADP
aijbe-1120	129	16	assessing	assess	VERB
aijbe-1120	129	17	profitability	profitability	NOUN
aijbe-1120	129	18	,	,	PUNCT
aijbe-1120	129	19	liquidity	liquidity	NOUN
aijbe-1120	129	20	,	,	PUNCT
aijbe-1120	129	21	solvency	solvency	NOUN
aijbe-1120	129	22	,	,	PUNCT
aijbe-1120	129	23	and	and	CCONJ
aijbe-1120	129	24	market	market	NOUN
aijbe-1120	129	25	valuation	valuation	NOUN
aijbe-1120	129	26	,	,	PUNCT
aijbe-1120	129	27	all	all	PRON
aijbe-1120	129	28	of	of	ADP
aijbe-1120	129	29	which	which	PRON
aijbe-1120	129	30	are	be	AUX
aijbe-1120	129	31	vital	vital	ADJ
aijbe-1120	129	32	for	for	ADP
aijbe-1120	129	33	strategic	strategic	ADJ
aijbe-1120	129	34	planning	planning	NOUN
aijbe-1120	129	35	and	and	CCONJ
aijbe-1120	129	36	investment	investment	NOUN
aijbe-1120	129	37	appraisal	appraisal	NOUN
aijbe-1120	129	38	.	.	PUNCT
aijbe-1120	130	1	the	the	DET
aijbe-1120	130	2	process	process	NOUN
aijbe-1120	130	3	not	not	PART
aijbe-1120	130	4	only	only	ADV
aijbe-1120	130	5	reveals	reveal	VERB
aijbe-1120	130	6	the	the	DET
aijbe-1120	130	7	current	current	ADJ
aijbe-1120	130	8	position	position	NOUN
aijbe-1120	130	9	of	of	ADP
aijbe-1120	130	10	the	the	DET
aijbe-1120	130	11	entity	entity	NOUN
aijbe-1120	130	12	but	but	CCONJ
aijbe-1120	130	13	also	also	ADV
aijbe-1120	130	14	provides	provide	VERB
aijbe-1120	130	15	forecasts	forecast	NOUN
aijbe-1120	130	16	about	about	ADP
aijbe-1120	130	17	its	its	PRON
aijbe-1120	130	18	future	future	ADJ
aijbe-1120	130	19	financial	financial	ADJ
aijbe-1120	130	20	condition	condition	NOUN
aijbe-1120	130	21	.	.	PUNCT
aijbe-1120	131	1	further	further	ADJ
aijbe-1120	131	2	literature	literature	PROPN
aijbe-1120	131	3	underscores	underscore	VERB
aijbe-1120	131	4	that	that	SCONJ
aijbe-1120	131	5	financial	financial	ADJ
aijbe-1120	131	6	statement	statement	NOUN
aijbe-1120	131	7	analysis	analysis	NOUN
aijbe-1120	131	8	serves	serve	VERB
aijbe-1120	131	9	as	as	ADP
aijbe-1120	131	10	a	a	DET
aijbe-1120	131	11	crucial	crucial	ADJ
aijbe-1120	131	12	tool	tool	NOUN
aijbe-1120	131	13	for	for	ADP
aijbe-1120	131	14	detecting	detect	VERB
aijbe-1120	131	15	financial	financial	ADJ
aijbe-1120	131	16	irregularities	irregularity	NOUN
aijbe-1120	131	17	and	and	CCONJ
aijbe-1120	131	18	assessing	assess	VERB
aijbe-1120	131	19	the	the	DET
aijbe-1120	131	20	accuracy	accuracy	NOUN
aijbe-1120	131	21	of	of	ADP
aijbe-1120	131	22	reported	report	VERB
aijbe-1120	131	23	financial	financial	ADJ
aijbe-1120	131	24	results	result	NOUN
aijbe-1120	131	25	.	.	PUNCT
aijbe-1120	132	1	bernstein	bernstein	PROPN
aijbe-1120	132	2	and	and	CCONJ
aijbe-1120	132	3	wild	wild	PROPN
aijbe-1120	132	4	(	(	PUNCT
aijbe-1120	132	5	1999	1999	NUM
aijbe-1120	132	6	)	)	PUNCT
aijbe-1120	132	7	argue	argue	VERB
aijbe-1120	132	8	that	that	SCONJ
aijbe-1120	132	9	it	it	PRON
aijbe-1120	132	10	enhances	enhance	VERB
aijbe-1120	132	11	transparency	transparency	NOUN
aijbe-1120	132	12	by	by	ADP
aijbe-1120	132	13	identifying	identify	VERB
aijbe-1120	132	14	inconsistencies	inconsistency	NOUN
aijbe-1120	132	15	and	and	CCONJ
aijbe-1120	132	16	abnormal	abnormal	ADJ
aijbe-1120	132	17	patterns	pattern	NOUN
aijbe-1120	132	18	in	in	ADP
aijbe-1120	132	19	financial	financial	ADJ
aijbe-1120	132	20	disclosures	disclosure	NOUN
aijbe-1120	132	21	,	,	PUNCT
aijbe-1120	132	22	thereby	thereby	ADV
aijbe-1120	132	23	supporting	support	VERB
aijbe-1120	132	24	governance	governance	NOUN
aijbe-1120	132	25	and	and	CCONJ
aijbe-1120	132	26	accountability	accountability	NOUN
aijbe-1120	132	27	.	.	PUNCT
aijbe-1120	133	1	penman	penman	PROPN
aijbe-1120	133	2	(	(	PUNCT
aijbe-1120	133	3	2013	2013	NUM
aijbe-1120	133	4	)	)	PUNCT
aijbe-1120	133	5	explains	explain	VERB
aijbe-1120	133	6	that	that	SCONJ
aijbe-1120	133	7	beyond	beyond	ADP
aijbe-1120	133	8	quantitative	quantitative	ADJ
aijbe-1120	133	9	measures	measure	NOUN
aijbe-1120	133	10	,	,	PUNCT
aijbe-1120	133	11	qualitative	qualitative	ADJ
aijbe-1120	133	12	assessment	assessment	NOUN
aijbe-1120	133	13	of	of	ADP
aijbe-1120	133	14	accounting	accounting	NOUN
aijbe-1120	133	15	policies	policy	NOUN
aijbe-1120	133	16	and	and	CCONJ
aijbe-1120	133	17	footnotes	footnote	NOUN
aijbe-1120	133	18	provides	provide	VERB
aijbe-1120	133	19	a	a	DET
aijbe-1120	133	20	deeper	deep	ADJ
aijbe-1120	133	21	understanding	understanding	NOUN
aijbe-1120	133	22	of	of	ADP
aijbe-1120	133	23	financial	financial	ADJ
aijbe-1120	133	24	health	health	NOUN
aijbe-1120	133	25	and	and	CCONJ
aijbe-1120	133	26	potential	potential	ADJ
aijbe-1120	133	27	risks	risk	NOUN
aijbe-1120	133	28	.	.	PUNCT
aijbe-1120	134	1	the	the	DET
aijbe-1120	134	2	usefulness	usefulness	NOUN
aijbe-1120	134	3	of	of	ADP
aijbe-1120	134	4	financial	financial	ADJ
aijbe-1120	134	5	statement	statement	NOUN
aijbe-1120	134	6	analysis	analysis	NOUN
aijbe-1120	134	7	is	be	AUX
aijbe-1120	134	8	also	also	ADV
aijbe-1120	134	9	recognized	recognize	VERB
aijbe-1120	134	10	in	in	ADP
aijbe-1120	134	11	forensic	forensic	ADJ
aijbe-1120	134	12	accounting	accounting	NOUN
aijbe-1120	134	13	and	and	CCONJ
aijbe-1120	134	14	fraud	fraud	NOUN
aijbe-1120	134	15	detection	detection	NOUN
aijbe-1120	134	16	,	,	PUNCT
aijbe-1120	134	17	where	where	SCONJ
aijbe-1120	134	18	red	red	ADJ
aijbe-1120	134	19	flags	flag	NOUN
aijbe-1120	134	20	such	such	ADJ
aijbe-1120	134	21	as	as	ADP
aijbe-1120	134	22	declining	decline	VERB
aijbe-1120	134	23	liquidity	liquidity	NOUN
aijbe-1120	134	24	ratios	ratio	NOUN
aijbe-1120	134	25	or	or	CCONJ
aijbe-1120	134	26	inflated	inflated	ADJ
aijbe-1120	134	27	revenues	revenue	NOUN
aijbe-1120	134	28	are	be	AUX
aijbe-1120	134	29	critical	critical	ADJ
aijbe-1120	134	30	indicators	indicator	NOUN
aijbe-1120	134	31	(	(	PUNCT
aijbe-1120	134	32	fridson	fridson	PROPN
aijbe-1120	134	33	&	&	CCONJ
aijbe-1120	134	34	alvarez	alvarez	PROPN
aijbe-1120	134	35	,	,	PUNCT
aijbe-1120	134	36	2011	2011	NUM
aijbe-1120	134	37	)	)	PUNCT
aijbe-1120	134	38	.	.	PUNCT
aijbe-1120	135	1	overall	overall	ADJ
aijbe-1120	135	2	,	,	PUNCT
aijbe-1120	135	3	financial	financial	ADJ
aijbe-1120	135	4	statement	statement	NOUN
aijbe-1120	135	5	analysis	analysis	NOUN
aijbe-1120	135	6	is	be	AUX
aijbe-1120	135	7	an	an	DET
aijbe-1120	135	8	indispensable	indispensable	ADJ
aijbe-1120	135	9	instrument	instrument	NOUN
aijbe-1120	135	10	in	in	ADP
aijbe-1120	135	11	financial	financial	ADJ
aijbe-1120	135	12	decision	decision	NOUN
aijbe-1120	135	13	-	-	PUNCT
aijbe-1120	135	14	making	making	NOUN
aijbe-1120	135	15	,	,	PUNCT
aijbe-1120	135	16	strategic	strategic	ADJ
aijbe-1120	135	17	planning	planning	NOUN
aijbe-1120	135	18	,	,	PUNCT
aijbe-1120	135	19	and	and	CCONJ
aijbe-1120	135	20	oversight	oversight	NOUN
aijbe-1120	135	21	,	,	PUNCT
aijbe-1120	135	22	offering	offer	VERB
aijbe-1120	135	23	stakeholders	stakeholder	NOUN
aijbe-1120	135	24	a	a	DET
aijbe-1120	135	25	comprehensive	comprehensive	ADJ
aijbe-1120	135	26	view	view	NOUN
aijbe-1120	135	27	of	of	ADP
aijbe-1120	135	28	an	an	DET
aijbe-1120	135	29	organization	organization	NOUN
aijbe-1120	135	30	's	's	PART
aijbe-1120	135	31	economic	economic	ADJ
aijbe-1120	135	32	realities	reality	NOUN
aijbe-1120	135	33	.	.	PUNCT
aijbe-1120	136	1	2.2	2.2	NUM
aijbe-1120	136	2	theoretical	theoretical	ADJ
aijbe-1120	136	3	review	review	NOUN
aijbe-1120	136	4	oyewole	oyewole	NOUN
aijbe-1120	136	5	johnson	johnson	PROPN
aijbe-1120	136	6	stephen	stephen	PROPN
aijbe-1120	136	7	fca	fca	PROPN
aijbe-1120	136	8	and	and	CCONJ
aijbe-1120	136	9	eke	eke	ADJ
aijbe-1120	136	10	robert	robert	PROPN
aijbe-1120	136	11	ike	ike	PROPN
aijbe-1120	136	12	phd	phd	PROPN
aijbe-1120	136	13	,	,	PUNCT
aijbe-1120	136	14	fca	fca	PROPN
aijbe-1120	136	15	.	.	PUNCT
aijbe-1120	137	1	(	(	PUNCT
aijbe-1120	137	2	2025	2025	NUM
aijbe-1120	137	3	)	)	PUNCT
aijbe-1120	137	4	7	7	NUM
aijbe-1120	137	5	american	american	ADJ
aijbe-1120	137	6	interdisciplinary	interdisciplinary	ADJ
aijbe-1120	137	7	journal	journal	NOUN
aijbe-1120	137	8	of	of	ADP
aijbe-1120	137	9	business	business	NOUN
aijbe-1120	137	10	and	and	CCONJ
aijbe-1120	137	11	economics	economic	NOUN
aijbe-1120	138	1	|	|	ADV
aijbe-1120	138	2	https://sadijournals.org/index.php/aijbe|	https://sadijournals.org/index.php/aijbe|	VERB
aijbe-1120	138	3	editorial@sadijournals.org	editorial@sadijournals.org	PROPN
aijbe-1120	139	1	this	this	DET
aijbe-1120	139	2	study	study	NOUN
aijbe-1120	139	3	was	be	AUX
aijbe-1120	139	4	anchored	anchor	VERB
aijbe-1120	139	5	on	on	ADP
aijbe-1120	139	6	stakeholder	stakeholder	NOUN
aijbe-1120	139	7	theory	theory	NOUN
aijbe-1120	139	8	.	.	PUNCT
aijbe-1120	140	1	the	the	DET
aijbe-1120	140	2	theory	theory	NOUN
aijbe-1120	140	3	was	be	AUX
aijbe-1120	140	4	formally	formally	ADV
aijbe-1120	140	5	introduced	introduce	VERB
aijbe-1120	140	6	by	by	ADP
aijbe-1120	140	7	r.	r.	PROPN
aijbe-1120	140	8	edward	edward	PROPN
aijbe-1120	140	9	freeman	freeman	PROPN
aijbe-1120	140	10	in	in	ADP
aijbe-1120	140	11	1984	1984	NUM
aijbe-1120	140	12	in	in	ADP
aijbe-1120	140	13	his	his	PRON
aijbe-1120	140	14	seminal	seminal	ADJ
aijbe-1120	140	15	work	work	NOUN
aijbe-1120	140	16	strategic	strategic	ADJ
aijbe-1120	140	17	management	management	NOUN
aijbe-1120	140	18	:	:	PUNCT
aijbe-1120	140	19	a	a	DET
aijbe-1120	140	20	stakeholder	stakeholder	NOUN
aijbe-1120	140	21	approach	approach	NOUN
aijbe-1120	140	22	.	.	PUNCT
aijbe-1120	141	1	the	the	DET
aijbe-1120	141	2	theory	theory	NOUN
aijbe-1120	141	3	emerged	emerge	VERB
aijbe-1120	141	4	as	as	ADP
aijbe-1120	141	5	a	a	DET
aijbe-1120	141	6	response	response	NOUN
aijbe-1120	141	7	to	to	ADP
aijbe-1120	141	8	the	the	DET
aijbe-1120	141	9	limitations	limitation	NOUN
aijbe-1120	141	10	of	of	ADP
aijbe-1120	141	11	the	the	DET
aijbe-1120	141	12	shareholder	shareholder	NOUN
aijbe-1120	141	13	-	-	PUNCT
aijbe-1120	141	14	centric	centric	ADJ
aijbe-1120	141	15	model	model	NOUN
aijbe-1120	141	16	,	,	PUNCT
aijbe-1120	141	17	advocating	advocate	VERB
aijbe-1120	141	18	instead	instead	ADV
aijbe-1120	141	19	for	for	ADP
aijbe-1120	141	20	a	a	DET
aijbe-1120	141	21	broader	broad	ADJ
aijbe-1120	141	22	view	view	NOUN
aijbe-1120	141	23	of	of	ADP
aijbe-1120	141	24	corporate	corporate	ADJ
aijbe-1120	141	25	accountability	accountability	NOUN
aijbe-1120	141	26	.	.	PUNCT
aijbe-1120	142	1	its	its	PRON
aijbe-1120	142	2	rationale	rationale	NOUN
aijbe-1120	142	3	is	be	AUX
aijbe-1120	142	4	that	that	SCONJ
aijbe-1120	142	5	corporations	corporation	NOUN
aijbe-1120	142	6	do	do	AUX
aijbe-1120	142	7	not	not	PART
aijbe-1120	142	8	exist	exist	VERB
aijbe-1120	142	9	solely	solely	ADV
aijbe-1120	142	10	to	to	PART
aijbe-1120	142	11	serve	serve	VERB
aijbe-1120	142	12	shareholders	shareholder	NOUN
aijbe-1120	142	13	but	but	CCONJ
aijbe-1120	142	14	also	also	ADV
aijbe-1120	142	15	to	to	PART
aijbe-1120	142	16	create	create	VERB
aijbe-1120	142	17	value	value	NOUN
aijbe-1120	142	18	for	for	ADP
aijbe-1120	142	19	all	all	DET
aijbe-1120	142	20	stakeholders	stakeholder	NOUN
aijbe-1120	142	21	,	,	PUNCT
aijbe-1120	142	22	including	include	VERB
aijbe-1120	142	23	employees	employee	NOUN
aijbe-1120	142	24	,	,	PUNCT
aijbe-1120	142	25	customers	customer	NOUN
aijbe-1120	142	26	,	,	PUNCT
aijbe-1120	142	27	suppliers	supplier	NOUN
aijbe-1120	142	28	,	,	PUNCT
aijbe-1120	142	29	communities	community	NOUN
aijbe-1120	142	30	,	,	PUNCT
aijbe-1120	142	31	and	and	CCONJ
aijbe-1120	142	32	the	the	DET
aijbe-1120	142	33	environment	environment	NOUN
aijbe-1120	142	34	(	(	PUNCT
aijbe-1120	142	35	freeman	freeman	NOUN
aijbe-1120	142	36	,	,	PUNCT
aijbe-1120	142	37	1984	1984	NUM
aijbe-1120	142	38	)	)	PUNCT
aijbe-1120	142	39	.	.	PUNCT
aijbe-1120	143	1	proponents	proponent	NOUN
aijbe-1120	143	2	argue	argue	VERB
aijbe-1120	143	3	that	that	SCONJ
aijbe-1120	143	4	considering	consider	VERB
aijbe-1120	143	5	stakeholder	stakeholder	NOUN
aijbe-1120	143	6	interests	interest	NOUN
aijbe-1120	143	7	leads	lead	VERB
aijbe-1120	143	8	to	to	ADP
aijbe-1120	143	9	more	more	ADV
aijbe-1120	143	10	sustainable	sustainable	ADJ
aijbe-1120	143	11	and	and	CCONJ
aijbe-1120	143	12	ethical	ethical	ADJ
aijbe-1120	143	13	decision	decision	NOUN
aijbe-1120	143	14	-	-	PUNCT
aijbe-1120	143	15	making	making	NOUN
aijbe-1120	143	16	.	.	PUNCT
aijbe-1120	144	1	donaldson	donaldson	PROPN
aijbe-1120	144	2	and	and	CCONJ
aijbe-1120	144	3	preston	preston	PROPN
aijbe-1120	144	4	(	(	PUNCT
aijbe-1120	144	5	1995	1995	NUM
aijbe-1120	144	6	)	)	PUNCT
aijbe-1120	144	7	supported	support	VERB
aijbe-1120	144	8	this	this	DET
aijbe-1120	144	9	view	view	NOUN
aijbe-1120	144	10	by	by	ADP
aijbe-1120	144	11	categorizing	categorize	VERB
aijbe-1120	144	12	the	the	DET
aijbe-1120	144	13	theory	theory	NOUN
aijbe-1120	144	14	into	into	ADP
aijbe-1120	144	15	descriptive	descriptive	ADJ
aijbe-1120	144	16	,	,	PUNCT
aijbe-1120	144	17	instrumental	instrumental	ADJ
aijbe-1120	144	18	,	,	PUNCT
aijbe-1120	144	19	and	and	CCONJ
aijbe-1120	144	20	normative	normative	ADJ
aijbe-1120	144	21	dimensions	dimension	NOUN
aijbe-1120	144	22	,	,	PUNCT
aijbe-1120	144	23	asserting	assert	VERB
aijbe-1120	144	24	that	that	SCONJ
aijbe-1120	144	25	organizations	organization	NOUN
aijbe-1120	144	26	perform	perform	VERB
aijbe-1120	144	27	better	well	ADV
aijbe-1120	144	28	when	when	SCONJ
aijbe-1120	144	29	stakeholder	stakeholder	NOUN
aijbe-1120	144	30	relationships	relationship	NOUN
aijbe-1120	144	31	are	be	AUX
aijbe-1120	144	32	managed	manage	VERB
aijbe-1120	144	33	effectively	effectively	ADV
aijbe-1120	144	34	.	.	PUNCT
aijbe-1120	145	1	similarly	similarly	ADV
aijbe-1120	145	2	,	,	PUNCT
aijbe-1120	145	3	jones	jones	PROPN
aijbe-1120	145	4	(	(	PUNCT
aijbe-1120	145	5	1995	1995	NUM
aijbe-1120	145	6	)	)	PUNCT
aijbe-1120	145	7	argued	argue	VERB
aijbe-1120	145	8	that	that	SCONJ
aijbe-1120	145	9	trust	trust	NOUN
aijbe-1120	145	10	-	-	PUNCT
aijbe-1120	145	11	based	base	VERB
aijbe-1120	145	12	stakeholder	stakeholder	NOUN
aijbe-1120	145	13	relationships	relationship	NOUN
aijbe-1120	145	14	could	could	AUX
aijbe-1120	145	15	result	result	VERB
aijbe-1120	145	16	in	in	ADP
aijbe-1120	145	17	reduced	reduced	ADJ
aijbe-1120	145	18	transaction	transaction	NOUN
aijbe-1120	145	19	costs	cost	NOUN
aijbe-1120	145	20	and	and	CCONJ
aijbe-1120	145	21	increased	increase	VERB
aijbe-1120	145	22	organizational	organizational	ADJ
aijbe-1120	145	23	efficiency	efficiency	NOUN
aijbe-1120	145	24	.	.	PUNCT
aijbe-1120	146	1	freeman	freeman	PROPN
aijbe-1120	146	2	,	,	PUNCT
aijbe-1120	146	3	harrison	harrison	PROPN
aijbe-1120	146	4	,	,	PUNCT
aijbe-1120	146	5	wicks	wick	NOUN
aijbe-1120	146	6	,	,	PUNCT
aijbe-1120	146	7	parmar	parmar	PROPN
aijbe-1120	146	8	,	,	PUNCT
aijbe-1120	146	9	and	and	CCONJ
aijbe-1120	146	10	de	de	X
aijbe-1120	146	11	colle	colle	X
aijbe-1120	146	12	(	(	PUNCT
aijbe-1120	146	13	2010	2010	NUM
aijbe-1120	146	14	)	)	PUNCT
aijbe-1120	146	15	emphasized	emphasize	VERB
aijbe-1120	146	16	that	that	SCONJ
aijbe-1120	146	17	stakeholder	stakeholder	NOUN
aijbe-1120	146	18	theory	theory	NOUN
aijbe-1120	146	19	enhances	enhance	VERB
aijbe-1120	146	20	ethical	ethical	ADJ
aijbe-1120	146	21	corporate	corporate	ADJ
aijbe-1120	146	22	governance	governance	NOUN
aijbe-1120	146	23	and	and	CCONJ
aijbe-1120	146	24	long	long	ADJ
aijbe-1120	146	25	-	-	PUNCT
aijbe-1120	146	26	term	term	NOUN
aijbe-1120	146	27	firm	firm	ADJ
aijbe-1120	146	28	success	success	NOUN
aijbe-1120	146	29	,	,	PUNCT
aijbe-1120	146	30	especially	especially	ADV
aijbe-1120	146	31	in	in	ADP
aijbe-1120	146	32	sectors	sector	NOUN
aijbe-1120	146	33	with	with	ADP
aijbe-1120	146	34	high	high	ADJ
aijbe-1120	146	35	environmental	environmental	ADJ
aijbe-1120	146	36	and	and	CCONJ
aijbe-1120	146	37	social	social	ADJ
aijbe-1120	146	38	impacts	impact	NOUN
aijbe-1120	146	39	such	such	ADJ
aijbe-1120	146	40	as	as	ADP
aijbe-1120	146	41	oil	oil	NOUN
aijbe-1120	146	42	and	and	CCONJ
aijbe-1120	146	43	gas	gas	NOUN
aijbe-1120	146	44	.	.	PUNCT
aijbe-1120	147	1	critics	critic	NOUN
aijbe-1120	147	2	of	of	ADP
aijbe-1120	147	3	stakeholder	stakeholder	PROPN
aijbe-1120	147	4	theory	theory	NOUN
aijbe-1120	147	5	,	,	PUNCT
aijbe-1120	147	6	however	however	ADV
aijbe-1120	147	7	,	,	PUNCT
aijbe-1120	147	8	argue	argue	VERB
aijbe-1120	147	9	that	that	SCONJ
aijbe-1120	147	10	the	the	DET
aijbe-1120	147	11	theory	theory	NOUN
aijbe-1120	147	12	lacks	lack	VERB
aijbe-1120	147	13	precision	precision	NOUN
aijbe-1120	147	14	and	and	CCONJ
aijbe-1120	147	15	can	can	AUX
aijbe-1120	147	16	lead	lead	VERB
aijbe-1120	147	17	to	to	ADP
aijbe-1120	147	18	managerial	managerial	ADJ
aijbe-1120	147	19	ambiguity	ambiguity	NOUN
aijbe-1120	147	20	.	.	PUNCT
aijbe-1120	148	1	jensen	jensen	PROPN
aijbe-1120	148	2	(	(	PUNCT
aijbe-1120	148	3	2002	2002	NUM
aijbe-1120	148	4	)	)	PUNCT
aijbe-1120	148	5	contended	contend	VERB
aijbe-1120	148	6	that	that	SCONJ
aijbe-1120	148	7	the	the	DET
aijbe-1120	148	8	theory	theory	NOUN
aijbe-1120	148	9	’s	’s	PART
aijbe-1120	148	10	failure	failure	NOUN
aijbe-1120	148	11	to	to	PART
aijbe-1120	148	12	prioritize	prioritize	VERB
aijbe-1120	148	13	among	among	ADP
aijbe-1120	148	14	stakeholders	stakeholder	NOUN
aijbe-1120	148	15	could	could	AUX
aijbe-1120	148	16	weaken	weaken	VERB
aijbe-1120	148	17	strategic	strategic	ADJ
aijbe-1120	148	18	focus	focus	NOUN
aijbe-1120	148	19	and	and	CCONJ
aijbe-1120	148	20	compromise	compromise	VERB
aijbe-1120	148	21	firm	firm	ADJ
aijbe-1120	148	22	performance	performance	NOUN
aijbe-1120	148	23	.	.	PUNCT
aijbe-1120	149	1	sternberg	sternberg	PROPN
aijbe-1120	149	2	(	(	PUNCT
aijbe-1120	149	3	1997	1997	NUM
aijbe-1120	149	4	)	)	PUNCT
aijbe-1120	149	5	also	also	ADV
aijbe-1120	149	6	criticized	criticize	VERB
aijbe-1120	149	7	stakeholder	stakeholder	NOUN
aijbe-1120	149	8	theory	theory	NOUN
aijbe-1120	149	9	for	for	ADP
aijbe-1120	149	10	being	be	AUX
aijbe-1120	149	11	incompatible	incompatible	ADJ
aijbe-1120	149	12	with	with	ADP
aijbe-1120	149	13	traditional	traditional	ADJ
aijbe-1120	149	14	notions	notion	NOUN
aijbe-1120	149	15	of	of	ADP
aijbe-1120	149	16	corporate	corporate	ADJ
aijbe-1120	149	17	governance	governance	NOUN
aijbe-1120	149	18	,	,	PUNCT
aijbe-1120	149	19	suggesting	suggest	VERB
aijbe-1120	149	20	it	it	PRON
aijbe-1120	149	21	dilutes	dilute	VERB
aijbe-1120	149	22	managerial	managerial	ADJ
aijbe-1120	149	23	accountability	accountability	NOUN
aijbe-1120	149	24	by	by	ADP
aijbe-1120	149	25	expanding	expand	VERB
aijbe-1120	149	26	fiduciary	fiduciary	ADJ
aijbe-1120	149	27	duties	duty	NOUN
aijbe-1120	149	28	beyond	beyond	ADP
aijbe-1120	149	29	shareholders	shareholder	NOUN
aijbe-1120	149	30	.	.	PUNCT
aijbe-1120	150	1	despite	despite	SCONJ
aijbe-1120	150	2	these	these	DET
aijbe-1120	150	3	criticisms	criticism	NOUN
aijbe-1120	150	4	,	,	PUNCT
aijbe-1120	150	5	the	the	DET
aijbe-1120	150	6	theory	theory	NOUN
aijbe-1120	150	7	provides	provide	VERB
aijbe-1120	150	8	a	a	DET
aijbe-1120	150	9	robust	robust	ADJ
aijbe-1120	150	10	justification	justification	NOUN
aijbe-1120	150	11	for	for	ADP
aijbe-1120	150	12	studies	study	NOUN
aijbe-1120	150	13	examining	examine	VERB
aijbe-1120	150	14	the	the	DET
aijbe-1120	150	15	intersection	intersection	NOUN
aijbe-1120	150	16	of	of	ADP
aijbe-1120	150	17	corporate	corporate	ADJ
aijbe-1120	150	18	accountability	accountability	NOUN
aijbe-1120	150	19	and	and	CCONJ
aijbe-1120	150	20	environmental	environmental	ADJ
aijbe-1120	150	21	ethics	ethic	NOUN
aijbe-1120	150	22	.	.	PUNCT
aijbe-1120	151	1	specifically	specifically	ADV
aijbe-1120	151	2	,	,	PUNCT
aijbe-1120	151	3	it	it	PRON
aijbe-1120	151	4	underpins	underpin	VERB
aijbe-1120	151	5	the	the	DET
aijbe-1120	151	6	current	current	ADJ
aijbe-1120	151	7	research	research	NOUN
aijbe-1120	151	8	by	by	ADP
aijbe-1120	151	9	reinforcing	reinforce	VERB
aijbe-1120	151	10	the	the	DET
aijbe-1120	151	11	idea	idea	NOUN
aijbe-1120	151	12	that	that	SCONJ
aijbe-1120	151	13	oil	oil	NOUN
aijbe-1120	151	14	and	and	CCONJ
aijbe-1120	151	15	gas	gas	NOUN
aijbe-1120	151	16	companies	company	NOUN
aijbe-1120	151	17	are	be	AUX
aijbe-1120	151	18	accountable	accountable	ADJ
aijbe-1120	151	19	not	not	PART
aijbe-1120	151	20	only	only	ADV
aijbe-1120	151	21	to	to	ADP
aijbe-1120	151	22	shareholders	shareholder	NOUN
aijbe-1120	151	23	but	but	CCONJ
aijbe-1120	151	24	also	also	ADV
aijbe-1120	151	25	to	to	ADP
aijbe-1120	151	26	the	the	DET
aijbe-1120	151	27	broader	broad	ADJ
aijbe-1120	151	28	community	community	NOUN
aijbe-1120	151	29	affected	affect	VERB
aijbe-1120	151	30	by	by	ADP
aijbe-1120	151	31	environmental	environmental	ADJ
aijbe-1120	151	32	accounting	accounting	NOUN
aijbe-1120	151	33	practices	practice	NOUN
aijbe-1120	151	34	.	.	PUNCT
aijbe-1120	152	1	investigating	investigate	VERB
aijbe-1120	152	2	how	how	SCONJ
aijbe-1120	152	3	forensic	forensic	ADJ
aijbe-1120	152	4	accounting	accounting	NOUN
aijbe-1120	152	5	practices	practice	NOUN
aijbe-1120	152	6	detect	detect	VERB
aijbe-1120	152	7	and	and	CCONJ
aijbe-1120	152	8	prevent	prevent	VERB
aijbe-1120	152	9	environmental	environmental	ADJ
aijbe-1120	152	10	accounting	accounting	NOUN
aijbe-1120	152	11	fraud	fraud	NOUN
aijbe-1120	152	12	aligns	align	VERB
aijbe-1120	152	13	with	with	ADP
aijbe-1120	152	14	stakeholder	stakeholder	NOUN
aijbe-1120	152	15	theory	theory	NOUN
aijbe-1120	152	16	’s	’s	PART
aijbe-1120	152	17	call	call	NOUN
aijbe-1120	152	18	for	for	ADP
aijbe-1120	152	19	transparency	transparency	NOUN
aijbe-1120	152	20	,	,	PUNCT
aijbe-1120	152	21	ethical	ethical	ADJ
aijbe-1120	152	22	management	management	NOUN
aijbe-1120	152	23	,	,	PUNCT
aijbe-1120	152	24	and	and	CCONJ
aijbe-1120	152	25	protection	protection	NOUN
aijbe-1120	152	26	of	of	ADP
aijbe-1120	152	27	non	non	ADJ
aijbe-1120	152	28	-	-	ADJ
aijbe-1120	152	29	financial	financial	ADJ
aijbe-1120	152	30	stakeholder	stakeholder	NOUN
aijbe-1120	152	31	interests	interest	NOUN
aijbe-1120	152	32	,	,	PUNCT
aijbe-1120	152	33	including	include	VERB
aijbe-1120	152	34	environmental	environmental	ADJ
aijbe-1120	152	35	sustainability	sustainability	NOUN
aijbe-1120	152	36	and	and	CCONJ
aijbe-1120	152	37	public	public	ADJ
aijbe-1120	152	38	trust	trust	NOUN
aijbe-1120	152	39	.	.	PUNCT
aijbe-1120	153	1	2.3	2.3	NUM
aijbe-1120	153	2	empirical	empirical	ADJ
aijbe-1120	153	3	review	review	NOUN
aijbe-1120	153	4	erinoso	erinoso	NOUN
aijbe-1120	153	5	and	and	CCONJ
aijbe-1120	153	6	oyedokun	oyedokun	NOUN
aijbe-1120	153	7	(	(	PUNCT
aijbe-1120	153	8	2022	2022	NUM
aijbe-1120	153	9	)	)	PUNCT
aijbe-1120	153	10	conducted	conduct	VERB
aijbe-1120	153	11	a	a	DET
aijbe-1120	153	12	study	study	NOUN
aijbe-1120	153	13	at	at	ADP
aijbe-1120	153	14	lead	lead	PROPN
aijbe-1120	153	15	city	city	PROPN
aijbe-1120	153	16	university	university	PROPN
aijbe-1120	153	17	,	,	PUNCT
aijbe-1120	153	18	ibadan	ibadan	PROPN
aijbe-1120	153	19	,	,	PUNCT
aijbe-1120	153	20	nigeria	nigeria	PROPN
aijbe-1120	153	21	,	,	PUNCT
aijbe-1120	153	22	to	to	PART
aijbe-1120	153	23	investigate	investigate	VERB
aijbe-1120	153	24	the	the	DET
aijbe-1120	153	25	effect	effect	NOUN
aijbe-1120	153	26	of	of	ADP
aijbe-1120	153	27	environmental	environmental	ADJ
aijbe-1120	153	28	disclosure	disclosure	NOUN
aijbe-1120	153	29	and	and	CCONJ
aijbe-1120	153	30	audit	audit	NOUN
aijbe-1120	153	31	on	on	ADP
aijbe-1120	153	32	the	the	DET
aijbe-1120	153	33	financial	financial	ADJ
aijbe-1120	153	34	performance	performance	NOUN
aijbe-1120	153	35	of	of	ADP
aijbe-1120	153	36	listed	list	VERB
aijbe-1120	153	37	oil	oil	NOUN
aijbe-1120	153	38	and	and	CCONJ
aijbe-1120	153	39	gas	gas	NOUN
aijbe-1120	153	40	companies	company	NOUN
aijbe-1120	153	41	in	in	ADP
aijbe-1120	153	42	nigeria	nigeria	PROPN
aijbe-1120	153	43	.	.	PUNCT
aijbe-1120	154	1	the	the	DET
aijbe-1120	154	2	study	study	NOUN
aijbe-1120	154	3	adopted	adopt	VERB
aijbe-1120	154	4	an	an	DET
aijbe-1120	154	5	ex	ex	NOUN
aijbe-1120	154	6	-	-	ADJ
aijbe-1120	154	7	post	post	ADJ
aijbe-1120	154	8	facto	facto	X
aijbe-1120	154	9	research	research	NOUN
aijbe-1120	154	10	design	design	NOUN
aijbe-1120	154	11	,	,	PUNCT
aijbe-1120	154	12	sampling	sample	VERB
aijbe-1120	154	13	11	11	NUM
aijbe-1120	154	14	out	out	ADP
aijbe-1120	154	15	of	of	ADP
aijbe-1120	154	16	13	13	NUM
aijbe-1120	154	17	listed	list	VERB
aijbe-1120	154	18	oil	oil	NOUN
aijbe-1120	154	19	and	and	CCONJ
aijbe-1120	154	20	gas	gas	NOUN
aijbe-1120	154	21	companies	company	NOUN
aijbe-1120	154	22	on	on	ADP
aijbe-1120	154	23	the	the	DET
aijbe-1120	154	24	nigerian	nigerian	ADJ
aijbe-1120	154	25	stock	stock	NOUN
aijbe-1120	154	26	exchange	exchange	NOUN
aijbe-1120	154	27	from	from	ADP
aijbe-1120	154	28	2011	2011	NUM
aijbe-1120	154	29	to	to	ADP
aijbe-1120	154	30	2020	2020	NUM
aijbe-1120	154	31	.	.	PUNCT
aijbe-1120	155	1	panel	panel	NOUN
aijbe-1120	155	2	data	data	PROPN
aijbe-1120	155	3	regression	regression	NOUN
aijbe-1120	155	4	analysis	analysis	NOUN
aijbe-1120	155	5	was	be	AUX
aijbe-1120	155	6	used	use	VERB
aijbe-1120	155	7	.	.	PUNCT
aijbe-1120	156	1	findings	finding	NOUN
aijbe-1120	156	2	revealed	reveal	VERB
aijbe-1120	156	3	that	that	SCONJ
aijbe-1120	156	4	environmental	environmental	ADJ
aijbe-1120	156	5	disclosure	disclosure	NOUN
aijbe-1120	156	6	significantly	significantly	ADV
aijbe-1120	156	7	influences	influence	VERB
aijbe-1120	156	8	return	return	VERB
aijbe-1120	156	9	on	on	ADP
aijbe-1120	156	10	assets	asset	NOUN
aijbe-1120	156	11	(	(	PUNCT
aijbe-1120	156	12	roa	roa	NOUN
aijbe-1120	156	13	)	)	PUNCT
aijbe-1120	156	14	,	,	PUNCT
aijbe-1120	156	15	return	return	VERB
aijbe-1120	156	16	on	on	ADP
aijbe-1120	156	17	equity	equity	NOUN
aijbe-1120	156	18	(	(	PUNCT
aijbe-1120	156	19	roe	roe	PROPN
aijbe-1120	156	20	)	)	PUNCT
aijbe-1120	156	21	,	,	PUNCT
aijbe-1120	156	22	and	and	CCONJ
aijbe-1120	156	23	profit	profit	NOUN
aijbe-1120	156	24	after	after	ADP
aijbe-1120	156	25	tax	tax	NOUN
aijbe-1120	156	26	(	(	PUNCT
aijbe-1120	156	27	pat	pat	PROPN
aijbe-1120	156	28	)	)	PUNCT
aijbe-1120	156	29	,	,	PUNCT
aijbe-1120	156	30	whereas	whereas	SCONJ
aijbe-1120	156	31	environmental	environmental	ADJ
aijbe-1120	156	32	audit	audit	NOUN
aijbe-1120	156	33	significantly	significantly	ADV
aijbe-1120	156	34	affected	affect	VERB
aijbe-1120	156	35	roe	roe	NOUN
aijbe-1120	156	36	but	but	CCONJ
aijbe-1120	156	37	had	have	VERB
aijbe-1120	156	38	no	no	DET
aijbe-1120	156	39	significant	significant	ADJ
aijbe-1120	156	40	effect	effect	NOUN
aijbe-1120	156	41	on	on	ADP
aijbe-1120	156	42	roa	roa	PROPN
aijbe-1120	156	43	and	and	CCONJ
aijbe-1120	156	44	pat	pat	PROPN
aijbe-1120	156	45	.	.	PUNCT
aijbe-1120	157	1	the	the	DET
aijbe-1120	157	2	study	study	NOUN
aijbe-1120	157	3	concluded	conclude	VERB
aijbe-1120	157	4	that	that	SCONJ
aijbe-1120	157	5	environmental	environmental	ADJ
aijbe-1120	157	6	disclosure	disclosure	NOUN
aijbe-1120	157	7	enhances	enhance	VERB
aijbe-1120	157	8	financial	financial	ADJ
aijbe-1120	157	9	performance	performance	NOUN
aijbe-1120	157	10	,	,	PUNCT
aijbe-1120	157	11	and	and	CCONJ
aijbe-1120	157	12	recommended	recommend	VERB
aijbe-1120	157	13	the	the	DET
aijbe-1120	157	14	adoption	adoption	NOUN
aijbe-1120	157	15	of	of	ADP
aijbe-1120	157	16	environmentally	environmentally	ADV
aijbe-1120	157	17	friendly	friendly	ADJ
aijbe-1120	157	18	policies	policy	NOUN
aijbe-1120	157	19	and	and	CCONJ
aijbe-1120	157	20	standardized	standardized	ADJ
aijbe-1120	157	21	reporting	reporting	NOUN
aijbe-1120	157	22	(	(	PUNCT
aijbe-1120	157	23	erinoso	erinoso	NOUN
aijbe-1120	157	24	&	&	CCONJ
aijbe-1120	157	25	oyedokun	oyedokun	NOUN
aijbe-1120	157	26	,	,	PUNCT
aijbe-1120	157	27	2022	2022	NUM
aijbe-1120	157	28	)	)	PUNCT
aijbe-1120	157	29	.	.	PUNCT
aijbe-1120	158	1	uniamikogbo	uniamikogbo	PROPN
aijbe-1120	158	2	and	and	CCONJ
aijbe-1120	158	3	ifeanyichukwu	ifeanyichukwu	NOUN
aijbe-1120	158	4	(	(	PUNCT
aijbe-1120	158	5	2021	2021	NUM
aijbe-1120	158	6	)	)	PUNCT
aijbe-1120	158	7	examined	examine	VERB
aijbe-1120	158	8	the	the	DET
aijbe-1120	158	9	relationship	relationship	NOUN
aijbe-1120	158	10	between	between	ADP
aijbe-1120	158	11	environmental	environmental	ADJ
aijbe-1120	158	12	accounting	accounting	NOUN
aijbe-1120	158	13	disclosure	disclosure	NOUN
aijbe-1120	158	14	and	and	CCONJ
aijbe-1120	158	15	financial	financial	ADJ
aijbe-1120	158	16	performance	performance	NOUN
aijbe-1120	158	17	among	among	ADP
aijbe-1120	158	18	40	40	NUM
aijbe-1120	158	19	nigerian	nigerian	ADJ
aijbe-1120	158	20	manufacturing	manufacturing	NOUN
aijbe-1120	158	21	firms	firm	NOUN
aijbe-1120	158	22	.	.	PUNCT
aijbe-1120	159	1	the	the	DET
aijbe-1120	159	2	study	study	NOUN
aijbe-1120	159	3	employed	employ	VERB
aijbe-1120	159	4	ex	ex	NOUN
aijbe-1120	159	5	-	-	AUX
aijbe-1120	159	6	post	post	ADJ
aijbe-1120	159	7	facto	facto	X
aijbe-1120	159	8	research	research	NOUN
aijbe-1120	159	9	design	design	NOUN
aijbe-1120	159	10	and	and	CCONJ
aijbe-1120	159	11	utilized	utilize	VERB
aijbe-1120	159	12	panel	panel	NOUN
aijbe-1120	159	13	regression	regression	VERB
aijbe-1120	159	14	analysis	analysis	NOUN
aijbe-1120	159	15	with	with	ADP
aijbe-1120	159	16	data	datum	NOUN
aijbe-1120	159	17	from	from	ADP
aijbe-1120	159	18	2010–2019	2010–2019	NUM
aijbe-1120	159	19	.	.	PUNCT
aijbe-1120	160	1	the	the	DET
aijbe-1120	160	2	findings	finding	NOUN
aijbe-1120	160	3	indicated	indicate	VERB
aijbe-1120	160	4	that	that	SCONJ
aijbe-1120	160	5	environmental	environmental	ADJ
aijbe-1120	160	6	disclosures	disclosure	NOUN
aijbe-1120	160	7	significantly	significantly	ADV
aijbe-1120	160	8	affected	affect	VERB
aijbe-1120	160	9	share	share	NOUN
aijbe-1120	160	10	price	price	NOUN
aijbe-1120	160	11	,	,	PUNCT
aijbe-1120	160	12	roa	roa	NOUN
aijbe-1120	160	13	,	,	PUNCT
aijbe-1120	160	14	and	and	CCONJ
aijbe-1120	160	15	roe	roe	NOUN
aijbe-1120	160	16	.	.	PUNCT
aijbe-1120	161	1	it	it	PRON
aijbe-1120	161	2	concluded	conclude	VERB
aijbe-1120	161	3	that	that	SCONJ
aijbe-1120	161	4	proper	proper	ADJ
aijbe-1120	161	5	environmental	environmental	ADJ
aijbe-1120	161	6	disclosure	disclosure	NOUN
aijbe-1120	161	7	enhances	enhance	VERB
aijbe-1120	161	8	investor	investor	NOUN
aijbe-1120	161	9	confidence	confidence	NOUN
aijbe-1120	161	10	and	and	CCONJ
aijbe-1120	161	11	firm	firm	ADJ
aijbe-1120	161	12	value	value	NOUN
aijbe-1120	161	13	.	.	PUNCT
aijbe-1120	162	1	the	the	DET
aijbe-1120	162	2	authors	author	NOUN
aijbe-1120	162	3	recommended	recommend	VERB
aijbe-1120	162	4	increased	increase	VERB
aijbe-1120	162	5	transparency	transparency	NOUN
aijbe-1120	162	6	in	in	ADP
aijbe-1120	162	7	environmental	environmental	ADJ
aijbe-1120	162	8	reporting	reporting	NOUN
aijbe-1120	162	9	for	for	ADP
aijbe-1120	162	10	enhanced	enhanced	ADJ
aijbe-1120	162	11	financial	financial	ADJ
aijbe-1120	162	12	outcomes	outcome	NOUN
aijbe-1120	162	13	.	.	PUNCT
aijbe-1120	163	1	nkwoji	nkwoji	PROPN
aijbe-1120	163	2	(	(	PUNCT
aijbe-1120	163	3	2021	2021	NUM
aijbe-1120	163	4	)	)	PUNCT
aijbe-1120	163	5	focused	focus	VERB
aijbe-1120	163	6	on	on	ADP
aijbe-1120	163	7	the	the	DET
aijbe-1120	163	8	influence	influence	NOUN
aijbe-1120	163	9	of	of	ADP
aijbe-1120	163	10	environmental	environmental	ADJ
aijbe-1120	163	11	accounting	accounting	NOUN
aijbe-1120	163	12	on	on	ADP
aijbe-1120	163	13	profitability	profitability	NOUN
aijbe-1120	163	14	in	in	ADP
aijbe-1120	163	15	selected	select	VERB
aijbe-1120	163	16	oil	oil	NOUN
aijbe-1120	163	17	and	and	CCONJ
aijbe-1120	163	18	gas	gas	NOUN
aijbe-1120	163	19	companies	company	NOUN
aijbe-1120	163	20	in	in	ADP
aijbe-1120	163	21	nigeria	nigeria	PROPN
aijbe-1120	163	22	from	from	ADP
aijbe-1120	163	23	2012	2012	NUM
aijbe-1120	163	24	to	to	ADP
aijbe-1120	163	25	2017	2017	NUM
aijbe-1120	163	26	.	.	PUNCT
aijbe-1120	164	1	using	use	VERB
aijbe-1120	164	2	a	a	DET
aijbe-1120	164	3	correlational	correlational	ADJ
aijbe-1120	164	4	and	and	CCONJ
aijbe-1120	164	5	explanatory	explanatory	ADJ
aijbe-1120	164	6	research	research	NOUN
aijbe-1120	164	7	design	design	NOUN
aijbe-1120	164	8	with	with	ADP
aijbe-1120	164	9	secondary	secondary	ADJ
aijbe-1120	164	10	data	datum	NOUN
aijbe-1120	164	11	,	,	PUNCT
aijbe-1120	164	12	regression	regression	NOUN
aijbe-1120	164	13	results	result	NOUN
aijbe-1120	164	14	revealed	reveal	VERB
aijbe-1120	164	15	an	an	DET
aijbe-1120	164	16	insignificant	insignificant	ADJ
aijbe-1120	164	17	relationship	relationship	NOUN
aijbe-1120	164	18	between	between	ADP
aijbe-1120	164	19	environmental	environmental	ADJ
aijbe-1120	164	20	cost	cost	NOUN
aijbe-1120	164	21	and	and	CCONJ
aijbe-1120	164	22	net	net	ADJ
aijbe-1120	164	23	profit	profit	NOUN
aijbe-1120	164	24	.	.	PUNCT
aijbe-1120	165	1	the	the	DET
aijbe-1120	165	2	study	study	NOUN
aijbe-1120	165	3	oyewole	oyewole	NOUN
aijbe-1120	165	4	johnson	johnson	PROPN
aijbe-1120	165	5	stephen	stephen	PROPN
aijbe-1120	165	6	fca	fca	PROPN
aijbe-1120	165	7	and	and	CCONJ
aijbe-1120	165	8	eke	eke	ADJ
aijbe-1120	165	9	robert	robert	PROPN
aijbe-1120	165	10	ike	ike	PROPN
aijbe-1120	165	11	phd	phd	PROPN
aijbe-1120	165	12	,	,	PUNCT
aijbe-1120	165	13	fca	fca	PROPN
aijbe-1120	165	14	.	.	PUNCT
aijbe-1120	166	1	(	(	PUNCT
aijbe-1120	166	2	2025	2025	NUM
aijbe-1120	166	3	)	)	PUNCT
aijbe-1120	166	4	8	8	NUM
aijbe-1120	166	5	american	american	ADJ
aijbe-1120	166	6	interdisciplinary	interdisciplinary	ADJ
aijbe-1120	166	7	journal	journal	NOUN
aijbe-1120	166	8	of	of	ADP
aijbe-1120	166	9	business	business	NOUN
aijbe-1120	166	10	and	and	CCONJ
aijbe-1120	166	11	economics	economic	NOUN
aijbe-1120	166	12	|	|	ADV
aijbe-1120	166	13	https://sadijournals.org/index.php/aijbe|	https://sadijournals.org/index.php/aijbe|	VERB
aijbe-1120	167	1	editorial@sadijournals.org	editorial@sadijournals.org	PROPN
aijbe-1120	167	2	concluded	conclude	VERB
aijbe-1120	167	3	that	that	SCONJ
aijbe-1120	167	4	environmental	environmental	ADJ
aijbe-1120	167	5	cost	cost	NOUN
aijbe-1120	167	6	alone	alone	ADV
aijbe-1120	167	7	may	may	AUX
aijbe-1120	167	8	not	not	PART
aijbe-1120	167	9	directly	directly	ADV
aijbe-1120	167	10	affect	affect	VERB
aijbe-1120	167	11	profitability	profitability	NOUN
aijbe-1120	167	12	and	and	CCONJ
aijbe-1120	167	13	advised	advise	VERB
aijbe-1120	167	14	firms	firm	NOUN
aijbe-1120	167	15	to	to	PART
aijbe-1120	167	16	integrate	integrate	VERB
aijbe-1120	167	17	environmental	environmental	ADJ
aijbe-1120	167	18	considerations	consideration	NOUN
aijbe-1120	167	19	into	into	ADP
aijbe-1120	167	20	strategic	strategic	ADJ
aijbe-1120	167	21	financial	financial	ADJ
aijbe-1120	167	22	decisions	decision	NOUN
aijbe-1120	167	23	.	.	PUNCT
aijbe-1120	168	1	marwa	marwa	PROPN
aijbe-1120	168	2	,	,	PUNCT
aijbe-1120	168	3	salhi	salhi	NOUN
aijbe-1120	168	4	,	,	PUNCT
aijbe-1120	168	5	and	and	CCONJ
aijbe-1120	168	6	jaboui	jaboui	NOUN
aijbe-1120	168	7	(	(	PUNCT
aijbe-1120	168	8	2020	2020	NUM
aijbe-1120	168	9	)	)	PUNCT
aijbe-1120	168	10	studied	study	VERB
aijbe-1120	168	11	81	81	NUM
aijbe-1120	168	12	french	french	ADJ
aijbe-1120	168	13	non	non	ADJ
aijbe-1120	168	14	-	-	ADJ
aijbe-1120	168	15	financial	financial	ADJ
aijbe-1120	168	16	companies	company	NOUN
aijbe-1120	168	17	to	to	PART
aijbe-1120	168	18	explore	explore	VERB
aijbe-1120	168	19	the	the	DET
aijbe-1120	168	20	relationship	relationship	NOUN
aijbe-1120	168	21	between	between	ADP
aijbe-1120	168	22	environmental	environmental	ADJ
aijbe-1120	168	23	auditing	auditing	NOUN
aijbe-1120	168	24	and	and	CCONJ
aijbe-1120	168	25	the	the	DET
aijbe-1120	168	26	quality	quality	NOUN
aijbe-1120	168	27	of	of	ADP
aijbe-1120	168	28	environmental	environmental	ADJ
aijbe-1120	168	29	disclosure	disclosure	NOUN
aijbe-1120	168	30	.	.	PUNCT
aijbe-1120	169	1	using	use	VERB
aijbe-1120	169	2	multiple	multiple	ADJ
aijbe-1120	169	3	theoretical	theoretical	ADJ
aijbe-1120	169	4	frameworks	framework	NOUN
aijbe-1120	169	5	and	and	CCONJ
aijbe-1120	169	6	regression	regression	VERB
aijbe-1120	169	7	analysis	analysis	NOUN
aijbe-1120	169	8	,	,	PUNCT
aijbe-1120	169	9	they	they	PRON
aijbe-1120	169	10	found	find	VERB
aijbe-1120	169	11	a	a	DET
aijbe-1120	169	12	significant	significant	ADJ
aijbe-1120	169	13	positive	positive	ADJ
aijbe-1120	169	14	relationship	relationship	NOUN
aijbe-1120	169	15	between	between	ADP
aijbe-1120	169	16	voluntary	voluntary	ADJ
aijbe-1120	169	17	disclosure	disclosure	NOUN
aijbe-1120	169	18	and	and	CCONJ
aijbe-1120	169	19	the	the	DET
aijbe-1120	169	20	presence	presence	NOUN
aijbe-1120	169	21	of	of	ADP
aijbe-1120	169	22	audit	audit	NOUN
aijbe-1120	169	23	committees	committee	NOUN
aijbe-1120	169	24	,	,	PUNCT
aijbe-1120	169	25	firm	firm	ADJ
aijbe-1120	169	26	size	size	NOUN
aijbe-1120	169	27	,	,	PUNCT
aijbe-1120	169	28	and	and	CCONJ
aijbe-1120	169	29	auditor	auditor	NOUN
aijbe-1120	169	30	type	type	NOUN
aijbe-1120	169	31	.	.	PUNCT
aijbe-1120	170	1	the	the	DET
aijbe-1120	170	2	study	study	NOUN
aijbe-1120	170	3	concluded	conclude	VERB
aijbe-1120	170	4	that	that	SCONJ
aijbe-1120	170	5	institutional	institutional	ADJ
aijbe-1120	170	6	and	and	CCONJ
aijbe-1120	170	7	firm	firm	ADJ
aijbe-1120	170	8	characteristics	characteristic	NOUN
aijbe-1120	170	9	influence	influence	NOUN
aijbe-1120	170	10	disclosure	disclosure	NOUN
aijbe-1120	170	11	quality	quality	NOUN
aijbe-1120	170	12	and	and	CCONJ
aijbe-1120	170	13	recommended	recommend	VERB
aijbe-1120	170	14	strengthening	strengthen	VERB
aijbe-1120	170	15	audit	audit	NOUN
aijbe-1120	170	16	structures	structure	NOUN
aijbe-1120	170	17	to	to	PART
aijbe-1120	170	18	improve	improve	VERB
aijbe-1120	170	19	transparency	transparency	NOUN
aijbe-1120	170	20	.	.	PUNCT
aijbe-1120	171	1	omaliko	omaliko	NOUN
aijbe-1120	171	2	,	,	PUNCT
aijbe-1120	171	3	nweze	nweze	NOUN
aijbe-1120	171	4	,	,	PUNCT
aijbe-1120	171	5	and	and	CCONJ
aijbe-1120	171	6	nwadialor	nwadialor	NOUN
aijbe-1120	171	7	(	(	PUNCT
aijbe-1120	171	8	2020	2020	NUM
aijbe-1120	171	9	)	)	PUNCT
aijbe-1120	171	10	evaluated	evaluate	VERB
aijbe-1120	171	11	the	the	DET
aijbe-1120	171	12	impact	impact	NOUN
aijbe-1120	171	13	of	of	ADP
aijbe-1120	171	14	social	social	ADJ
aijbe-1120	171	15	and	and	CCONJ
aijbe-1120	171	16	environmental	environmental	ADJ
aijbe-1120	171	17	disclosures	disclosure	NOUN
aijbe-1120	171	18	on	on	ADP
aijbe-1120	171	19	performance	performance	NOUN
aijbe-1120	171	20	using	use	VERB
aijbe-1120	171	21	112	112	NUM
aijbe-1120	171	22	non	non	ADJ
aijbe-1120	171	23	-	-	ADJ
aijbe-1120	171	24	financial	financial	ADJ
aijbe-1120	171	25	firms	firm	NOUN
aijbe-1120	171	26	listed	list	VERB
aijbe-1120	171	27	on	on	ADP
aijbe-1120	171	28	the	the	DET
aijbe-1120	171	29	nse	nse	NOUN
aijbe-1120	171	30	from	from	ADP
aijbe-1120	171	31	2011	2011	NUM
aijbe-1120	171	32	to	to	ADP
aijbe-1120	171	33	2018	2018	NUM
aijbe-1120	171	34	.	.	PUNCT
aijbe-1120	172	1	applying	apply	VERB
aijbe-1120	172	2	ex	ex	NOUN
aijbe-1120	172	3	-	-	ADJ
aijbe-1120	172	4	post	post	ADJ
aijbe-1120	172	5	facto	facto	X
aijbe-1120	172	6	design	design	NOUN
aijbe-1120	172	7	and	and	CCONJ
aijbe-1120	172	8	secondary	secondary	ADJ
aijbe-1120	172	9	data	datum	NOUN
aijbe-1120	172	10	,	,	PUNCT
aijbe-1120	172	11	they	they	PRON
aijbe-1120	172	12	found	find	VERB
aijbe-1120	172	13	a	a	DET
aijbe-1120	172	14	significant	significant	ADJ
aijbe-1120	172	15	positive	positive	ADJ
aijbe-1120	172	16	effect	effect	NOUN
aijbe-1120	172	17	of	of	ADP
aijbe-1120	172	18	disclosures	disclosure	NOUN
aijbe-1120	172	19	on	on	ADP
aijbe-1120	172	20	net	net	ADJ
aijbe-1120	172	21	asset	asset	NOUN
aijbe-1120	172	22	per	per	ADP
aijbe-1120	172	23	share	share	NOUN
aijbe-1120	172	24	.	.	PUNCT
aijbe-1120	173	1	the	the	DET
aijbe-1120	173	2	study	study	NOUN
aijbe-1120	173	3	concluded	conclude	VERB
aijbe-1120	173	4	that	that	SCONJ
aijbe-1120	173	5	environmentally	environmentally	ADV
aijbe-1120	173	6	responsible	responsible	ADJ
aijbe-1120	173	7	behavior	behavior	NOUN
aijbe-1120	173	8	boosts	boost	VERB
aijbe-1120	173	9	firm	firm	ADJ
aijbe-1120	173	10	performance	performance	NOUN
aijbe-1120	173	11	and	and	CCONJ
aijbe-1120	173	12	encouraged	encourage	VERB
aijbe-1120	173	13	companies	company	NOUN
aijbe-1120	173	14	to	to	PART
aijbe-1120	173	15	adopt	adopt	VERB
aijbe-1120	173	16	socially	socially	ADV
aijbe-1120	173	17	responsible	responsible	ADJ
aijbe-1120	173	18	practices	practice	NOUN
aijbe-1120	173	19	.	.	PUNCT
aijbe-1120	174	1	ogoun	ogoun	PROPN
aijbe-1120	174	2	and	and	CCONJ
aijbe-1120	174	3	ekpulu	ekpulu	VERB
aijbe-1120	174	4	(	(	PUNCT
aijbe-1120	174	5	2020	2020	NUM
aijbe-1120	174	6	)	)	PUNCT
aijbe-1120	174	7	examined	examine	VERB
aijbe-1120	174	8	how	how	SCONJ
aijbe-1120	174	9	environmental	environmental	ADJ
aijbe-1120	174	10	reporting	reporting	NOUN
aijbe-1120	174	11	affects	affect	VERB
aijbe-1120	174	12	operational	operational	ADJ
aijbe-1120	174	13	performance	performance	NOUN
aijbe-1120	174	14	of	of	ADP
aijbe-1120	174	15	manufacturing	manufacturing	NOUN
aijbe-1120	174	16	firms	firm	NOUN
aijbe-1120	174	17	in	in	ADP
aijbe-1120	174	18	nigeria	nigeria	PROPN
aijbe-1120	174	19	over	over	ADP
aijbe-1120	174	20	ten	ten	NUM
aijbe-1120	174	21	years	year	NOUN
aijbe-1120	174	22	(	(	PUNCT
aijbe-1120	174	23	2009–2018	2009–2018	NUM
aijbe-1120	174	24	)	)	PUNCT
aijbe-1120	174	25	.	.	PUNCT
aijbe-1120	175	1	using	use	VERB
aijbe-1120	175	2	panel	panel	NOUN
aijbe-1120	175	3	data	datum	NOUN
aijbe-1120	175	4	analysis	analysis	NOUN
aijbe-1120	175	5	and	and	CCONJ
aijbe-1120	175	6	hausman	hausman	ADJ
aijbe-1120	175	7	tests	test	NOUN
aijbe-1120	175	8	,	,	PUNCT
aijbe-1120	175	9	the	the	DET
aijbe-1120	175	10	study	study	NOUN
aijbe-1120	175	11	found	find	VERB
aijbe-1120	175	12	a	a	DET
aijbe-1120	175	13	positive	positive	ADJ
aijbe-1120	175	14	link	link	NOUN
aijbe-1120	175	15	between	between	ADP
aijbe-1120	175	16	environmental	environmental	ADJ
aijbe-1120	175	17	reporting	reporting	NOUN
aijbe-1120	175	18	and	and	CCONJ
aijbe-1120	175	19	return	return	VERB
aijbe-1120	175	20	on	on	ADP
aijbe-1120	175	21	total	total	ADJ
aijbe-1120	175	22	assets	asset	NOUN
aijbe-1120	175	23	.	.	PUNCT
aijbe-1120	176	1	it	it	PRON
aijbe-1120	176	2	concluded	conclude	VERB
aijbe-1120	176	3	that	that	SCONJ
aijbe-1120	176	4	consistent	consistent	ADJ
aijbe-1120	176	5	environmental	environmental	ADJ
aijbe-1120	176	6	reporting	reporting	NOUN
aijbe-1120	176	7	enhances	enhance	VERB
aijbe-1120	176	8	operational	operational	ADJ
aijbe-1120	176	9	efficiency	efficiency	NOUN
aijbe-1120	176	10	and	and	CCONJ
aijbe-1120	176	11	urged	urge	VERB
aijbe-1120	176	12	firms	firm	NOUN
aijbe-1120	176	13	to	to	PART
aijbe-1120	176	14	institutionalize	institutionalize	VERB
aijbe-1120	176	15	such	such	ADJ
aijbe-1120	176	16	practices	practice	NOUN
aijbe-1120	176	17	.	.	PUNCT
aijbe-1120	177	1	alhassan	alhassan	ADJ
aijbe-1120	177	2	and	and	CCONJ
aijbe-1120	177	3	anwarul	anwarul	PROPN
aijbe-1120	177	4	-	-	PUNCT
aijbe-1120	177	5	islam	islam	PROPN
aijbe-1120	177	6	(	(	PUNCT
aijbe-1120	177	7	2019	2019	NUM
aijbe-1120	177	8	)	)	PUNCT
aijbe-1120	177	9	analyzed	analyze	VERB
aijbe-1120	177	10	how	how	SCONJ
aijbe-1120	177	11	environmental	environmental	ADJ
aijbe-1120	177	12	and	and	CCONJ
aijbe-1120	177	13	social	social	ADJ
aijbe-1120	177	14	disclosures	disclosure	NOUN
aijbe-1120	177	15	influence	influence	VERB
aijbe-1120	177	16	the	the	DET
aijbe-1120	177	17	roa	roa	NOUN
aijbe-1120	177	18	of	of	ADP
aijbe-1120	177	19	nigerian	nigerian	ADJ
aijbe-1120	177	20	oil	oil	NOUN
aijbe-1120	177	21	and	and	CCONJ
aijbe-1120	177	22	gas	gas	NOUN
aijbe-1120	177	23	companies	company	NOUN
aijbe-1120	177	24	from	from	ADP
aijbe-1120	177	25	2010	2010	NUM
aijbe-1120	177	26	to	to	ADP
aijbe-1120	177	27	2019	2019	NUM
aijbe-1120	177	28	.	.	PUNCT
aijbe-1120	178	1	employing	employ	VERB
aijbe-1120	178	2	panel	panel	NOUN
aijbe-1120	178	3	regression	regression	NOUN
aijbe-1120	178	4	with	with	ADP
aijbe-1120	178	5	data	datum	NOUN
aijbe-1120	178	6	from	from	ADP
aijbe-1120	178	7	financial	financial	ADJ
aijbe-1120	178	8	statements	statement	NOUN
aijbe-1120	178	9	,	,	PUNCT
aijbe-1120	178	10	the	the	DET
aijbe-1120	178	11	study	study	NOUN
aijbe-1120	178	12	found	find	VERB
aijbe-1120	178	13	a	a	DET
aijbe-1120	178	14	5	5	NUM
aijbe-1120	178	15	%	%	NOUN
aijbe-1120	178	16	significant	significant	ADJ
aijbe-1120	178	17	impact	impact	NOUN
aijbe-1120	178	18	of	of	ADP
aijbe-1120	178	19	disclosures	disclosure	NOUN
aijbe-1120	178	20	on	on	ADP
aijbe-1120	178	21	financial	financial	ADJ
aijbe-1120	178	22	performance	performance	NOUN
aijbe-1120	178	23	.	.	PUNCT
aijbe-1120	179	1	the	the	DET
aijbe-1120	179	2	conclusion	conclusion	NOUN
aijbe-1120	179	3	emphasized	emphasize	VERB
aijbe-1120	179	4	the	the	DET
aijbe-1120	179	5	importance	importance	NOUN
aijbe-1120	179	6	of	of	ADP
aijbe-1120	179	7	environmental	environmental	ADJ
aijbe-1120	179	8	and	and	CCONJ
aijbe-1120	179	9	social	social	ADJ
aijbe-1120	179	10	considerations	consideration	NOUN
aijbe-1120	179	11	in	in	ADP
aijbe-1120	179	12	driving	drive	VERB
aijbe-1120	179	13	profitability	profitability	NOUN
aijbe-1120	179	14	,	,	PUNCT
aijbe-1120	179	15	recommending	recommend	VERB
aijbe-1120	179	16	mandatory	mandatory	ADJ
aijbe-1120	179	17	disclosure	disclosure	NOUN
aijbe-1120	179	18	policies	policy	NOUN
aijbe-1120	179	19	.	.	PUNCT
aijbe-1120	180	1	polycarp	polycarp	NOUN
aijbe-1120	180	2	(	(	PUNCT
aijbe-1120	180	3	2019	2019	NUM
aijbe-1120	180	4	)	)	PUNCT
aijbe-1120	180	5	assessed	assess	VERB
aijbe-1120	180	6	the	the	DET
aijbe-1120	180	7	relationship	relationship	NOUN
aijbe-1120	180	8	between	between	ADP
aijbe-1120	180	9	environmental	environmental	ADJ
aijbe-1120	180	10	accounting	accounting	NOUN
aijbe-1120	180	11	and	and	CCONJ
aijbe-1120	180	12	financial	financial	ADJ
aijbe-1120	180	13	performance	performance	NOUN
aijbe-1120	180	14	using	use	VERB
aijbe-1120	180	15	data	datum	NOUN
aijbe-1120	180	16	from	from	ADP
aijbe-1120	180	17	11	11	NUM
aijbe-1120	180	18	oil	oil	NOUN
aijbe-1120	180	19	and	and	CCONJ
aijbe-1120	180	20	gas	gas	NOUN
aijbe-1120	180	21	companies	company	NOUN
aijbe-1120	180	22	between	between	ADP
aijbe-1120	180	23	2015	2015	NUM
aijbe-1120	180	24	and	and	CCONJ
aijbe-1120	180	25	2017	2017	NUM
aijbe-1120	180	26	.	.	PUNCT
aijbe-1120	181	1	regression	regression	NOUN
aijbe-1120	181	2	analysis	analysis	NOUN
aijbe-1120	181	3	showed	show	VERB
aijbe-1120	181	4	a	a	DET
aijbe-1120	181	5	weak	weak	ADJ
aijbe-1120	181	6	connection	connection	NOUN
aijbe-1120	181	7	between	between	ADP
aijbe-1120	181	8	environmental	environmental	ADJ
aijbe-1120	181	9	costs	cost	NOUN
aijbe-1120	181	10	and	and	CCONJ
aijbe-1120	181	11	performance	performance	NOUN
aijbe-1120	181	12	indicators	indicator	NOUN
aijbe-1120	181	13	like	like	ADP
aijbe-1120	181	14	roce	roce	NOUN
aijbe-1120	181	15	and	and	CCONJ
aijbe-1120	181	16	eps	eps	PROPN
aijbe-1120	181	17	.	.	PROPN
aijbe-1120	182	1	the	the	DET
aijbe-1120	182	2	study	study	NOUN
aijbe-1120	182	3	concluded	conclude	VERB
aijbe-1120	182	4	that	that	SCONJ
aijbe-1120	182	5	firms	firm	NOUN
aijbe-1120	182	6	need	need	VERB
aijbe-1120	182	7	to	to	PART
aijbe-1120	182	8	align	align	VERB
aijbe-1120	182	9	environmental	environmental	ADJ
aijbe-1120	182	10	expenditures	expenditure	NOUN
aijbe-1120	182	11	with	with	ADP
aijbe-1120	182	12	performance	performance	NOUN
aijbe-1120	182	13	goals	goal	NOUN
aijbe-1120	182	14	and	and	CCONJ
aijbe-1120	182	15	suggested	suggest	VERB
aijbe-1120	182	16	refining	refining	NOUN
aijbe-1120	182	17	cost	cost	NOUN
aijbe-1120	182	18	-	-	PUNCT
aijbe-1120	182	19	accounting	accounting	NOUN
aijbe-1120	182	20	methods	method	NOUN
aijbe-1120	182	21	to	to	PART
aijbe-1120	182	22	better	well	ADV
aijbe-1120	182	23	link	link	VERB
aijbe-1120	182	24	costs	cost	NOUN
aijbe-1120	182	25	with	with	ADP
aijbe-1120	182	26	outcomes	outcome	NOUN
aijbe-1120	182	27	.	.	PUNCT
aijbe-1120	183	1	erhinyoja	erhinyoja	PROPN
aijbe-1120	183	2	and	and	CCONJ
aijbe-1120	183	3	marcella	marcella	PROPN
aijbe-1120	183	4	(	(	PUNCT
aijbe-1120	183	5	2019	2019	NUM
aijbe-1120	183	6	)	)	PUNCT
aijbe-1120	183	7	investigated	investigate	VERB
aijbe-1120	183	8	the	the	DET
aijbe-1120	183	9	effect	effect	NOUN
aijbe-1120	183	10	of	of	ADP
aijbe-1120	183	11	corporate	corporate	ADJ
aijbe-1120	183	12	social	social	ADJ
aijbe-1120	183	13	sustainability	sustainability	NOUN
aijbe-1120	183	14	reporting	report	VERB
aijbe-1120	183	15	on	on	ADP
aijbe-1120	183	16	financial	financial	ADJ
aijbe-1120	183	17	performance	performance	NOUN
aijbe-1120	183	18	indicators	indicator	NOUN
aijbe-1120	183	19	(	(	PUNCT
aijbe-1120	183	20	roe	roe	PROPN
aijbe-1120	183	21	,	,	PUNCT
aijbe-1120	183	22	roa	roa	PROPN
aijbe-1120	183	23	,	,	PUNCT
aijbe-1120	183	24	roce	roce	NOUN
aijbe-1120	183	25	)	)	PUNCT
aijbe-1120	183	26	in	in	ADP
aijbe-1120	183	27	nigerian	nigerian	ADJ
aijbe-1120	183	28	oil	oil	NOUN
aijbe-1120	183	29	and	and	CCONJ
aijbe-1120	183	30	gas	gas	NOUN
aijbe-1120	183	31	companies	company	NOUN
aijbe-1120	183	32	.	.	PUNCT
aijbe-1120	184	1	using	use	VERB
aijbe-1120	184	2	secondary	secondary	ADJ
aijbe-1120	184	3	data	datum	NOUN
aijbe-1120	184	4	and	and	CCONJ
aijbe-1120	184	5	content	content	NOUN
aijbe-1120	184	6	analysis	analysis	NOUN
aijbe-1120	184	7	,	,	PUNCT
aijbe-1120	184	8	the	the	DET
aijbe-1120	184	9	study	study	NOUN
aijbe-1120	184	10	found	find	VERB
aijbe-1120	184	11	a	a	DET
aijbe-1120	184	12	statistically	statistically	ADV
aijbe-1120	184	13	significant	significant	ADJ
aijbe-1120	184	14	negative	negative	ADJ
aijbe-1120	184	15	impact	impact	NOUN
aijbe-1120	184	16	on	on	ADP
aijbe-1120	184	17	roe	roe	PROPN
aijbe-1120	184	18	alone	alone	ADV
aijbe-1120	184	19	.	.	PUNCT
aijbe-1120	185	1	the	the	DET
aijbe-1120	185	2	authors	author	NOUN
aijbe-1120	185	3	concluded	conclude	VERB
aijbe-1120	185	4	that	that	SCONJ
aijbe-1120	185	5	social	social	ADJ
aijbe-1120	185	6	sustainability	sustainability	NOUN
aijbe-1120	185	7	investments	investment	NOUN
aijbe-1120	185	8	may	may	AUX
aijbe-1120	185	9	not	not	PART
aijbe-1120	185	10	yield	yield	VERB
aijbe-1120	185	11	immediate	immediate	ADJ
aijbe-1120	185	12	financial	financial	ADJ
aijbe-1120	185	13	benefits	benefit	NOUN
aijbe-1120	185	14	and	and	CCONJ
aijbe-1120	185	15	recommended	recommend	VERB
aijbe-1120	185	16	long	long	ADJ
aijbe-1120	185	17	-	-	PUNCT
aijbe-1120	185	18	term	term	NOUN
aijbe-1120	185	19	performance	performance	NOUN
aijbe-1120	185	20	measurement	measurement	NOUN
aijbe-1120	185	21	strategies	strategy	NOUN
aijbe-1120	185	22	.	.	PUNCT
aijbe-1120	186	1	nwaiwu	nwaiwu	NOUN
aijbe-1120	186	2	and	and	CCONJ
aijbe-1120	186	3	oluka	oluka	ADJ
aijbe-1120	186	4	(	(	PUNCT
aijbe-1120	186	5	2018	2018	NUM
aijbe-1120	186	6	)	)	PUNCT
aijbe-1120	186	7	empirically	empirically	ADV
aijbe-1120	186	8	examined	examine	VERB
aijbe-1120	186	9	the	the	DET
aijbe-1120	186	10	influence	influence	NOUN
aijbe-1120	186	11	of	of	ADP
aijbe-1120	186	12	environmental	environmental	ADJ
aijbe-1120	186	13	cost	cost	NOUN
aijbe-1120	186	14	disclosure	disclosure	NOUN
aijbe-1120	186	15	on	on	ADP
aijbe-1120	186	16	financial	financial	ADJ
aijbe-1120	186	17	performance	performance	NOUN
aijbe-1120	186	18	among	among	ADP
aijbe-1120	186	19	nigerian	nigerian	ADJ
aijbe-1120	186	20	oil	oil	NOUN
aijbe-1120	186	21	and	and	CCONJ
aijbe-1120	186	22	gas	gas	NOUN
aijbe-1120	186	23	firms	firm	NOUN
aijbe-1120	186	24	.	.	PUNCT
aijbe-1120	187	1	using	use	VERB
aijbe-1120	187	2	spss	spss	PROPN
aijbe-1120	187	3	and	and	CCONJ
aijbe-1120	187	4	regression	regression	VERB
aijbe-1120	187	5	analysis	analysis	NOUN
aijbe-1120	187	6	with	with	ADP
aijbe-1120	187	7	time	time	NOUN
aijbe-1120	187	8	-	-	PUNCT
aijbe-1120	187	9	series	series	NOUN
aijbe-1120	187	10	data	datum	NOUN
aijbe-1120	187	11	,	,	PUNCT
aijbe-1120	187	12	the	the	DET
aijbe-1120	187	13	study	study	NOUN
aijbe-1120	187	14	confirmed	confirm	VERB
aijbe-1120	187	15	a	a	DET
aijbe-1120	187	16	significant	significant	ADJ
aijbe-1120	187	17	positive	positive	ADJ
aijbe-1120	187	18	impact	impact	NOUN
aijbe-1120	187	19	of	of	ADP
aijbe-1120	187	20	adequate	adequate	ADJ
aijbe-1120	187	21	environmental	environmental	ADJ
aijbe-1120	187	22	cost	cost	NOUN
aijbe-1120	187	23	disclosure	disclosure	NOUN
aijbe-1120	187	24	on	on	ADP
aijbe-1120	187	25	firm	firm	ADJ
aijbe-1120	187	26	performance	performance	NOUN
aijbe-1120	187	27	.	.	PUNCT
aijbe-1120	188	1	the	the	DET
aijbe-1120	188	2	study	study	NOUN
aijbe-1120	188	3	emphasized	emphasize	VERB
aijbe-1120	188	4	regulatory	regulatory	ADJ
aijbe-1120	188	5	enforcement	enforcement	NOUN
aijbe-1120	188	6	and	and	CCONJ
aijbe-1120	188	7	called	call	VERB
aijbe-1120	188	8	for	for	SCONJ
aijbe-1120	188	9	a	a	DET
aijbe-1120	188	10	structured	structured	ADJ
aijbe-1120	188	11	environmental	environmental	ADJ
aijbe-1120	188	12	cost	cost	NOUN
aijbe-1120	188	13	system	system	NOUN
aijbe-1120	188	14	to	to	PART
aijbe-1120	188	15	enhance	enhance	VERB
aijbe-1120	188	16	accountability	accountability	NOUN
aijbe-1120	188	17	and	and	CCONJ
aijbe-1120	188	18	performance	performance	NOUN
aijbe-1120	188	19	.	.	PUNCT
aijbe-1120	189	1	2.5	2.5	NUM
aijbe-1120	189	2	summary	summary	NOUN
aijbe-1120	189	3	of	of	ADP
aijbe-1120	189	4	gaps	gap	NOUN
aijbe-1120	189	5	in	in	ADP
aijbe-1120	189	6	the	the	DET
aijbe-1120	189	7	literature	literature	NOUN
aijbe-1120	189	8	despite	despite	SCONJ
aijbe-1120	189	9	the	the	DET
aijbe-1120	189	10	growing	grow	VERB
aijbe-1120	189	11	volume	volume	NOUN
aijbe-1120	189	12	of	of	ADP
aijbe-1120	189	13	literature	literature	NOUN
aijbe-1120	189	14	on	on	ADP
aijbe-1120	189	15	environmental	environmental	ADJ
aijbe-1120	189	16	accounting	accounting	NOUN
aijbe-1120	189	17	and	and	CCONJ
aijbe-1120	189	18	disclosure	disclosure	NOUN
aijbe-1120	189	19	,	,	PUNCT
aijbe-1120	189	20	a	a	DET
aijbe-1120	189	21	significant	significant	ADJ
aijbe-1120	189	22	gap	gap	NOUN
aijbe-1120	189	23	exists	exist	VERB
aijbe-1120	189	24	in	in	ADP
aijbe-1120	189	25	studies	study	NOUN
aijbe-1120	189	26	that	that	PRON
aijbe-1120	189	27	explicitly	explicitly	ADV
aijbe-1120	189	28	focus	focus	VERB
aijbe-1120	189	29	on	on	ADP
aijbe-1120	189	30	the	the	DET
aijbe-1120	189	31	forensic	forensic	ADJ
aijbe-1120	189	32	investigation	investigation	NOUN
aijbe-1120	189	33	of	of	ADP
aijbe-1120	189	34	environmental	environmental	ADJ
aijbe-1120	189	35	accounting	accounting	NOUN
aijbe-1120	189	36	fraud	fraud	NOUN
aijbe-1120	189	37	,	,	PUNCT
aijbe-1120	189	38	especially	especially	ADV
aijbe-1120	189	39	within	within	ADP
aijbe-1120	189	40	oil	oil	NOUN
aijbe-1120	189	41	and	and	CCONJ
aijbe-1120	189	42	gas	gas	NOUN
aijbe-1120	189	43	companies	company	NOUN
aijbe-1120	189	44	in	in	ADP
aijbe-1120	189	45	nigeria	nigeria	PROPN
aijbe-1120	189	46	.	.	PUNCT
aijbe-1120	190	1	most	most	ADJ
aijbe-1120	190	2	existing	exist	VERB
aijbe-1120	190	3	studies	study	NOUN
aijbe-1120	190	4	,	,	PUNCT
aijbe-1120	190	5	such	such	ADJ
aijbe-1120	190	6	as	as	ADP
aijbe-1120	190	7	those	those	PRON
aijbe-1120	190	8	by	by	ADP
aijbe-1120	190	9	erinoso	erinoso	NOUN
aijbe-1120	190	10	and	and	CCONJ
aijbe-1120	190	11	oyedokun	oyedokun	NOUN
aijbe-1120	190	12	(	(	PUNCT
aijbe-1120	190	13	2022	2022	NUM
aijbe-1120	190	14	)	)	PUNCT
aijbe-1120	190	15	,	,	PUNCT
aijbe-1120	190	16	and	and	CCONJ
aijbe-1120	190	17	uniamikogbo	uniamikogbo	VERB
aijbe-1120	190	18	and	and	CCONJ
aijbe-1120	190	19	ifeanyichukwu	ifeanyichukwu	NOUN
aijbe-1120	190	20	(	(	PUNCT
aijbe-1120	190	21	2021	2021	NUM
aijbe-1120	190	22	)	)	PUNCT
aijbe-1120	190	23	,	,	PUNCT
aijbe-1120	190	24	primarily	primarily	ADV
aijbe-1120	190	25	examine	examine	VERB
aijbe-1120	190	26	the	the	DET
aijbe-1120	190	27	effect	effect	NOUN
aijbe-1120	190	28	of	of	ADP
aijbe-1120	190	29	environmental	environmental	ADJ
aijbe-1120	190	30	disclosure	disclosure	NOUN
aijbe-1120	190	31	on	on	ADP
aijbe-1120	190	32	financial	financial	ADJ
aijbe-1120	190	33	oyewole	oyewole	NOUN
aijbe-1120	190	34	johnson	johnson	PROPN
aijbe-1120	190	35	stephen	stephen	PROPN
aijbe-1120	190	36	fca	fca	PROPN
aijbe-1120	190	37	and	and	CCONJ
aijbe-1120	190	38	eke	eke	ADJ
aijbe-1120	190	39	robert	robert	PROPN
aijbe-1120	190	40	ike	ike	PROPN
aijbe-1120	190	41	phd	phd	PROPN
aijbe-1120	190	42	,	,	PUNCT
aijbe-1120	190	43	fca	fca	PROPN
aijbe-1120	190	44	.	.	PUNCT
aijbe-1120	191	1	(	(	PUNCT
aijbe-1120	191	2	2025	2025	NUM
aijbe-1120	191	3	)	)	PUNCT
aijbe-1120	191	4	9	9	NUM
aijbe-1120	191	5	american	american	ADJ
aijbe-1120	191	6	interdisciplinary	interdisciplinary	ADJ
aijbe-1120	191	7	journal	journal	NOUN
aijbe-1120	191	8	of	of	ADP
aijbe-1120	191	9	business	business	NOUN
aijbe-1120	191	10	and	and	CCONJ
aijbe-1120	191	11	economics	economic	NOUN
aijbe-1120	192	1	|	|	ADV
aijbe-1120	192	2	https://sadijournals.org/index.php/aijbe|	https://sadijournals.org/index.php/aijbe|	VERB
aijbe-1120	192	3	editorial@sadijournals.org	editorial@sadijournals.org	PROPN
aijbe-1120	192	4	performance	performance	NOUN
aijbe-1120	192	5	without	without	ADP
aijbe-1120	192	6	delving	delve	VERB
aijbe-1120	192	7	into	into	ADP
aijbe-1120	192	8	how	how	SCONJ
aijbe-1120	192	9	forensic	forensic	ADJ
aijbe-1120	192	10	accounting	accounting	NOUN
aijbe-1120	192	11	tools	tool	NOUN
aijbe-1120	192	12	,	,	PUNCT
aijbe-1120	192	13	such	such	ADJ
aijbe-1120	192	14	as	as	ADP
aijbe-1120	192	15	fraud	fraud	NOUN
aijbe-1120	192	16	detection	detection	NOUN
aijbe-1120	192	17	techniques	technique	NOUN
aijbe-1120	192	18	and	and	CCONJ
aijbe-1120	192	19	investigative	investigative	ADJ
aijbe-1120	192	20	processes	process	NOUN
aijbe-1120	192	21	,	,	PUNCT
aijbe-1120	192	22	are	be	AUX
aijbe-1120	192	23	employed	employ	VERB
aijbe-1120	192	24	to	to	PART
aijbe-1120	192	25	uncover	uncover	VERB
aijbe-1120	192	26	and	and	CCONJ
aijbe-1120	192	27	prevent	prevent	VERB
aijbe-1120	192	28	such	such	ADJ
aijbe-1120	192	29	fraud	fraud	NOUN
aijbe-1120	192	30	.	.	PUNCT
aijbe-1120	193	1	furthermore	furthermore	ADV
aijbe-1120	193	2	,	,	PUNCT
aijbe-1120	193	3	the	the	DET
aijbe-1120	193	4	majority	majority	NOUN
aijbe-1120	193	5	of	of	ADP
aijbe-1120	193	6	studies	study	NOUN
aijbe-1120	193	7	adopt	adopt	VERB
aijbe-1120	193	8	ex	ex	ADJ
aijbe-1120	193	9	-	-	ADJ
aijbe-1120	193	10	post	post	ADJ
aijbe-1120	193	11	facto	facto	X
aijbe-1120	193	12	designs	design	NOUN
aijbe-1120	193	13	and	and	CCONJ
aijbe-1120	193	14	focus	focus	VERB
aijbe-1120	193	15	on	on	ADP
aijbe-1120	193	16	financial	financial	ADJ
aijbe-1120	193	17	outcomes	outcome	NOUN
aijbe-1120	193	18	rather	rather	ADV
aijbe-1120	193	19	than	than	ADP
aijbe-1120	193	20	fraudulent	fraudulent	ADJ
aijbe-1120	193	21	behaviors	behavior	NOUN
aijbe-1120	193	22	or	or	CCONJ
aijbe-1120	193	23	their	their	PRON
aijbe-1120	193	24	investigative	investigative	ADJ
aijbe-1120	193	25	resolution	resolution	NOUN
aijbe-1120	193	26	.	.	PUNCT
aijbe-1120	194	1	additionally	additionally	ADV
aijbe-1120	194	2	,	,	PUNCT
aijbe-1120	194	3	the	the	DET
aijbe-1120	194	4	literature	literature	NOUN
aijbe-1120	194	5	reviewed	review	VERB
aijbe-1120	194	6	largely	largely	ADV
aijbe-1120	194	7	neglects	neglect	VERB
aijbe-1120	194	8	the	the	DET
aijbe-1120	194	9	detailed	detailed	ADJ
aijbe-1120	194	10	examination	examination	NOUN
aijbe-1120	194	11	of	of	ADP
aijbe-1120	194	12	forensic	forensic	ADJ
aijbe-1120	194	13	accounting	accounting	NOUN
aijbe-1120	194	14	subvariables	subvariable	NOUN
aijbe-1120	194	15	,	,	PUNCT
aijbe-1120	194	16	such	such	ADJ
aijbe-1120	194	17	as	as	ADP
aijbe-1120	194	18	fraud	fraud	NOUN
aijbe-1120	194	19	detection	detection	NOUN
aijbe-1120	194	20	techniques	technique	NOUN
aijbe-1120	194	21	,	,	PUNCT
aijbe-1120	194	22	fraud	fraud	NOUN
aijbe-1120	194	23	investigation	investigation	NOUN
aijbe-1120	194	24	processes	process	NOUN
aijbe-1120	194	25	,	,	PUNCT
aijbe-1120	194	26	financial	financial	ADJ
aijbe-1120	194	27	statement	statement	NOUN
aijbe-1120	194	28	analysis	analysis	NOUN
aijbe-1120	194	29	,	,	PUNCT
aijbe-1120	194	30	and	and	CCONJ
aijbe-1120	194	31	internal	internal	ADJ
aijbe-1120	194	32	control	control	NOUN
aijbe-1120	194	33	evaluation	evaluation	NOUN
aijbe-1120	194	34	,	,	PUNCT
aijbe-1120	194	35	in	in	ADP
aijbe-1120	194	36	relation	relation	NOUN
aijbe-1120	194	37	to	to	ADP
aijbe-1120	194	38	their	their	PRON
aijbe-1120	194	39	distinct	distinct	ADJ
aijbe-1120	194	40	roles	role	NOUN
aijbe-1120	194	41	in	in	ADP
aijbe-1120	194	42	mitigating	mitigate	VERB
aijbe-1120	194	43	environmental	environmental	ADJ
aijbe-1120	194	44	accounting	accounting	NOUN
aijbe-1120	194	45	fraud	fraud	NOUN
aijbe-1120	194	46	.	.	PUNCT
aijbe-1120	195	1	there	there	PRON
aijbe-1120	195	2	is	be	VERB
aijbe-1120	195	3	a	a	DET
aijbe-1120	195	4	scarcity	scarcity	NOUN
aijbe-1120	195	5	of	of	ADP
aijbe-1120	195	6	empirical	empirical	ADJ
aijbe-1120	195	7	evidence	evidence	NOUN
aijbe-1120	195	8	exploring	explore	VERB
aijbe-1120	195	9	how	how	SCONJ
aijbe-1120	195	10	these	these	DET
aijbe-1120	195	11	individual	individual	ADJ
aijbe-1120	195	12	forensic	forensic	ADJ
aijbe-1120	195	13	tools	tool	NOUN
aijbe-1120	195	14	function	function	VERB
aijbe-1120	195	15	collectively	collectively	ADV
aijbe-1120	195	16	or	or	CCONJ
aijbe-1120	195	17	independently	independently	ADV
aijbe-1120	195	18	to	to	PART
aijbe-1120	195	19	ensure	ensure	VERB
aijbe-1120	195	20	transparency	transparency	NOUN
aijbe-1120	195	21	and	and	CCONJ
aijbe-1120	195	22	accuracy	accuracy	NOUN
aijbe-1120	195	23	in	in	ADP
aijbe-1120	195	24	environmental	environmental	ADJ
aijbe-1120	195	25	reporting	reporting	NOUN
aijbe-1120	195	26	.	.	PUNCT
aijbe-1120	196	1	most	most	ADJ
aijbe-1120	196	2	prior	prior	ADJ
aijbe-1120	196	3	studies	study	NOUN
aijbe-1120	196	4	focus	focus	VERB
aijbe-1120	196	5	on	on	ADP
aijbe-1120	196	6	environmental	environmental	ADJ
aijbe-1120	196	7	reporting	reporting	NOUN
aijbe-1120	196	8	or	or	CCONJ
aijbe-1120	196	9	disclosure	disclosure	NOUN
aijbe-1120	196	10	quality	quality	NOUN
aijbe-1120	196	11	,	,	PUNCT
aijbe-1120	196	12	leaving	leave	VERB
aijbe-1120	196	13	a	a	DET
aijbe-1120	196	14	critical	critical	ADJ
aijbe-1120	196	15	knowledge	knowledge	NOUN
aijbe-1120	196	16	gap	gap	NOUN
aijbe-1120	196	17	in	in	ADP
aijbe-1120	196	18	understanding	understand	VERB
aijbe-1120	196	19	the	the	DET
aijbe-1120	196	20	direct	direct	ADJ
aijbe-1120	196	21	interventions	intervention	NOUN
aijbe-1120	196	22	of	of	ADP
aijbe-1120	196	23	forensic	forensic	ADJ
aijbe-1120	196	24	accounting	accounting	NOUN
aijbe-1120	196	25	in	in	ADP
aijbe-1120	196	26	fraud	fraud	NOUN
aijbe-1120	196	27	detection	detection	NOUN
aijbe-1120	196	28	and	and	CCONJ
aijbe-1120	196	29	prevention	prevention	NOUN
aijbe-1120	196	30	specific	specific	ADJ
aijbe-1120	196	31	to	to	ADP
aijbe-1120	196	32	environmental	environmental	ADJ
aijbe-1120	196	33	matters	matter	NOUN
aijbe-1120	196	34	.	.	PUNCT
aijbe-1120	197	1	3	3	X
aijbe-1120	197	2	.	.	X
aijbe-1120	197	3	methodology	methodology	NOUN
aijbe-1120	197	4	this	this	DET
aijbe-1120	197	5	study	study	NOUN
aijbe-1120	197	6	adopts	adopt	VERB
aijbe-1120	197	7	a	a	DET
aijbe-1120	197	8	quantitative	quantitative	ADJ
aijbe-1120	197	9	research	research	NOUN
aijbe-1120	197	10	design	design	NOUN
aijbe-1120	197	11	using	use	VERB
aijbe-1120	197	12	a	a	DET
aijbe-1120	197	13	descriptive	descriptive	ADJ
aijbe-1120	197	14	survey	survey	NOUN
aijbe-1120	197	15	approach	approach	NOUN
aijbe-1120	197	16	.	.	PUNCT
aijbe-1120	198	1	the	the	DET
aijbe-1120	198	2	target	target	NOUN
aijbe-1120	198	3	population	population	NOUN
aijbe-1120	198	4	for	for	ADP
aijbe-1120	198	5	this	this	DET
aijbe-1120	198	6	study	study	NOUN
aijbe-1120	198	7	comprises	comprise	VERB
aijbe-1120	198	8	forensic	forensic	ADJ
aijbe-1120	198	9	accountants	accountant	NOUN
aijbe-1120	198	10	,	,	PUNCT
aijbe-1120	198	11	internal	internal	ADJ
aijbe-1120	198	12	auditors	auditor	NOUN
aijbe-1120	198	13	,	,	PUNCT
aijbe-1120	198	14	compliance	compliance	NOUN
aijbe-1120	198	15	officers	officer	NOUN
aijbe-1120	198	16	,	,	PUNCT
aijbe-1120	198	17	and	and	CCONJ
aijbe-1120	198	18	financial	financial	ADJ
aijbe-1120	198	19	analysts	analyst	NOUN
aijbe-1120	198	20	working	work	VERB
aijbe-1120	198	21	in	in	ADP
aijbe-1120	198	22	registered	register	VERB
aijbe-1120	198	23	oil	oil	NOUN
aijbe-1120	198	24	and	and	CCONJ
aijbe-1120	198	25	gas	gas	NOUN
aijbe-1120	198	26	companies	company	NOUN
aijbe-1120	198	27	operating	operate	VERB
aijbe-1120	198	28	in	in	ADP
aijbe-1120	198	29	nigeria	nigeria	PROPN
aijbe-1120	198	30	.	.	PUNCT
aijbe-1120	199	1	these	these	DET
aijbe-1120	199	2	professionals	professional	NOUN
aijbe-1120	199	3	are	be	AUX
aijbe-1120	199	4	strategically	strategically	ADV
aijbe-1120	199	5	positioned	positioned	ADJ
aijbe-1120	199	6	to	to	PART
aijbe-1120	199	7	provide	provide	VERB
aijbe-1120	199	8	relevant	relevant	ADJ
aijbe-1120	199	9	insights	insight	NOUN
aijbe-1120	199	10	on	on	ADP
aijbe-1120	199	11	forensic	forensic	ADJ
aijbe-1120	199	12	accounting	accounting	NOUN
aijbe-1120	199	13	practices	practice	NOUN
aijbe-1120	199	14	and	and	CCONJ
aijbe-1120	199	15	the	the	DET
aijbe-1120	199	16	state	state	NOUN
aijbe-1120	199	17	of	of	ADP
aijbe-1120	199	18	environmental	environmental	ADJ
aijbe-1120	199	19	accounting	accounting	NOUN
aijbe-1120	199	20	fraud	fraud	NOUN
aijbe-1120	199	21	within	within	ADP
aijbe-1120	199	22	their	their	PRON
aijbe-1120	199	23	respective	respective	ADJ
aijbe-1120	199	24	organizations	organization	NOUN
aijbe-1120	199	25	.	.	PUNCT
aijbe-1120	200	1	the	the	DET
aijbe-1120	200	2	population	population	NOUN
aijbe-1120	200	3	size	size	NOUN
aijbe-1120	200	4	(	(	PUNCT
aijbe-1120	200	5	n	n	CCONJ
aijbe-1120	200	6	)	)	PUNCT
aijbe-1120	200	7	of	of	ADP
aijbe-1120	200	8	this	this	DET
aijbe-1120	200	9	study	study	NOUN
aijbe-1120	200	10	is	be	AUX
aijbe-1120	200	11	500	500	NUM
aijbe-1120	200	12	accounting	accounting	NOUN
aijbe-1120	200	13	and	and	CCONJ
aijbe-1120	200	14	audit	audit	NOUN
aijbe-1120	200	15	professionals	professional	NOUN
aijbe-1120	200	16	across	across	ADP
aijbe-1120	200	17	the	the	DET
aijbe-1120	200	18	oil	oil	NOUN
aijbe-1120	200	19	and	and	CCONJ
aijbe-1120	200	20	gas	gas	NOUN
aijbe-1120	200	21	sector	sector	NOUN
aijbe-1120	200	22	.	.	PUNCT
aijbe-1120	201	1	a	a	DET
aijbe-1120	201	2	sample	sample	NOUN
aijbe-1120	201	3	of	of	ADP
aijbe-1120	201	4	222	222	NUM
aijbe-1120	201	5	respondents	respondent	NOUN
aijbe-1120	201	6	was	be	AUX
aijbe-1120	201	7	derived	derive	VERB
aijbe-1120	201	8	using	use	VERB
aijbe-1120	201	9	taro	taro	NOUN
aijbe-1120	201	10	yemani	yemani	PROPN
aijbe-1120	201	11	formula	formula	NOUN
aijbe-1120	201	12	,	,	PUNCT
aijbe-1120	201	13	ensuring	ensure	VERB
aijbe-1120	201	14	proportional	proportional	ADJ
aijbe-1120	201	15	representation	representation	NOUN
aijbe-1120	201	16	across	across	ADP
aijbe-1120	201	17	various	various	ADJ
aijbe-1120	201	18	professional	professional	ADJ
aijbe-1120	201	19	roles	role	NOUN
aijbe-1120	201	20	and	and	CCONJ
aijbe-1120	201	21	company	company	NOUN
aijbe-1120	201	22	sizes	size	NOUN
aijbe-1120	201	23	.	.	PUNCT
aijbe-1120	202	1	data	datum	NOUN
aijbe-1120	202	2	collected	collect	VERB
aijbe-1120	202	3	was	be	AUX
aijbe-1120	202	4	analyzed	analyze	VERB
aijbe-1120	202	5	using	use	VERB
aijbe-1120	202	6	descriptive	descriptive	ADJ
aijbe-1120	202	7	statistics	statistic	NOUN
aijbe-1120	202	8	(	(	PUNCT
aijbe-1120	202	9	mean	mean	VERB
aijbe-1120	202	10	,	,	PUNCT
aijbe-1120	202	11	standard	standard	ADJ
aijbe-1120	202	12	deviation	deviation	NOUN
aijbe-1120	202	13	)	)	PUNCT
aijbe-1120	202	14	and	and	CCONJ
aijbe-1120	202	15	inferential	inferential	ADJ
aijbe-1120	202	16	statistics	statistic	NOUN
aijbe-1120	202	17	.	.	PUNCT
aijbe-1120	203	1	specifically	specifically	ADV
aijbe-1120	203	2	,	,	PUNCT
aijbe-1120	203	3	multiple	multiple	ADJ
aijbe-1120	203	4	regression	regression	NOUN
aijbe-1120	203	5	analysis	analysis	NOUN
aijbe-1120	203	6	was	be	AUX
aijbe-1120	203	7	employed	employ	VERB
aijbe-1120	203	8	to	to	PART
aijbe-1120	203	9	examine	examine	VERB
aijbe-1120	203	10	the	the	DET
aijbe-1120	203	11	effects	effect	NOUN
aijbe-1120	203	12	of	of	ADP
aijbe-1120	203	13	independent	independent	ADJ
aijbe-1120	203	14	variables	variable	NOUN
aijbe-1120	203	15	(	(	PUNCT
aijbe-1120	203	16	forensic	forensic	ADJ
aijbe-1120	203	17	accounting	accounting	NOUN
aijbe-1120	203	18	practices	practice	NOUN
aijbe-1120	203	19	)	)	PUNCT
aijbe-1120	203	20	on	on	ADP
aijbe-1120	203	21	the	the	DET
aijbe-1120	203	22	dependent	dependent	ADJ
aijbe-1120	203	23	variable	variable	NOUN
aijbe-1120	203	24	(	(	PUNCT
aijbe-1120	203	25	environmental	environmental	ADJ
aijbe-1120	203	26	accounting	accounting	NOUN
aijbe-1120	203	27	fraud	fraud	PROPN
aijbe-1120	203	28	)	)	PUNCT
aijbe-1120	203	29	.	.	PUNCT
aijbe-1120	204	1	the	the	DET
aijbe-1120	204	2	hypotheses	hypothesis	NOUN
aijbe-1120	204	3	was	be	AUX
aijbe-1120	204	4	be	be	AUX
aijbe-1120	204	5	tested	test	VERB
aijbe-1120	204	6	at	at	ADP
aijbe-1120	204	7	a	a	DET
aijbe-1120	204	8	5	5	NUM
aijbe-1120	204	9	%	%	NOUN
aijbe-1120	204	10	significance	significance	NOUN
aijbe-1120	204	11	level	level	NOUN
aijbe-1120	204	12	(	(	PUNCT
aijbe-1120	204	13	α	α	NOUN
aijbe-1120	204	14	=	=	NOUN
aijbe-1120	204	15	0.05	0.05	NUM
aijbe-1120	204	16	)	)	PUNCT
aijbe-1120	204	17	using	use	VERB
aijbe-1120	204	18	the	the	DET
aijbe-1120	204	19	statistical	statistical	ADJ
aijbe-1120	204	20	package	package	NOUN
aijbe-1120	204	21	for	for	ADP
aijbe-1120	204	22	the	the	DET
aijbe-1120	204	23	social	social	ADJ
aijbe-1120	204	24	sciences	sciences	PROPN
aijbe-1120	204	25	(	(	PUNCT
aijbe-1120	204	26	spss	spss	PROPN
aijbe-1120	204	27	)	)	PUNCT
aijbe-1120	204	28	version	version	NOUN
aijbe-1120	204	29	25	25	NUM
aijbe-1120	204	30	.	.	PUNCT
aijbe-1120	204	31	model	model	NOUN
aijbe-1120	204	32	specification	specification	NOUN
aijbe-1120	204	33	to	to	PART
aijbe-1120	204	34	analyze	analyze	VERB
aijbe-1120	204	35	the	the	DET
aijbe-1120	204	36	relationships	relationship	NOUN
aijbe-1120	204	37	,	,	PUNCT
aijbe-1120	204	38	a	a	DET
aijbe-1120	204	39	multiple	multiple	ADJ
aijbe-1120	204	40	linear	linear	ADJ
aijbe-1120	204	41	regression	regression	NOUN
aijbe-1120	204	42	model	model	NOUN
aijbe-1120	204	43	is	be	AUX
aijbe-1120	204	44	specified	specify	VERB
aijbe-1120	204	45	as	as	SCONJ
aijbe-1120	204	46	follows	follow	VERB
aijbe-1120	204	47	:	:	PUNCT
aijbe-1120	204	48	eaf	eaf	PROPN
aijbe-1120	204	49	=	=	PROPN
aijbe-1120	204	50	β0+β1fdt+β2fip+β3fsa+ε	β0+β1fdt+β2fip+β3fsa+ε	PROPN
aijbe-1120	204	51	where	where	SCONJ
aijbe-1120	204	52	:	:	PUNCT
aijbe-1120	204	53	eaf	eaf	PROPN
aijbe-1120	204	54	=	=	PUNCT
aijbe-1120	204	55	environmental	environmental	ADJ
aijbe-1120	204	56	accounting	accounting	NOUN
aijbe-1120	204	57	fraud	fraud	NOUN
aijbe-1120	204	58	(	(	PUNCT
aijbe-1120	204	59	dependent	dependent	ADJ
aijbe-1120	204	60	variable	variable	NOUN
aijbe-1120	204	61	)	)	PUNCT
aijbe-1120	204	62	fdt	fdt	NOUN
aijbe-1120	204	63	=	=	NOUN
aijbe-1120	204	64	fraud	fraud	NOUN
aijbe-1120	204	65	detection	detection	NOUN
aijbe-1120	204	66	techniques	technique	NOUN
aijbe-1120	204	67	(	(	PUNCT
aijbe-1120	204	68	independent	independent	ADJ
aijbe-1120	204	69	variable	variable	ADJ
aijbe-1120	204	70	1	1	NUM
aijbe-1120	204	71	)	)	PUNCT
aijbe-1120	204	72	fip	fip	PROPN
aijbe-1120	204	73	=	=	PROPN
aijbe-1120	204	74	fraud	fraud	NOUN
aijbe-1120	204	75	investigation	investigation	NOUN
aijbe-1120	204	76	process	process	NOUN
aijbe-1120	204	77	(	(	PUNCT
aijbe-1120	204	78	independent	independent	ADJ
aijbe-1120	204	79	variable	variable	ADJ
aijbe-1120	204	80	2	2	NUM
aijbe-1120	204	81	)	)	PUNCT
aijbe-1120	204	82	fsa	fsa	PROPN
aijbe-1120	204	83	=	=	SYM
aijbe-1120	204	84	financial	financial	ADJ
aijbe-1120	204	85	statement	statement	NOUN
aijbe-1120	204	86	analysis	analysis	NOUN
aijbe-1120	204	87	(	(	PUNCT
aijbe-1120	204	88	independent	independent	ADJ
aijbe-1120	204	89	variable	variable	ADJ
aijbe-1120	204	90	3	3	NUM
aijbe-1120	204	91	)	)	PUNCT
aijbe-1120	204	92	β₀	β₀	NOUN
aijbe-1120	204	93	=	=	SYM
aijbe-1120	204	94	intercept	intercept	NOUN
aijbe-1120	204	95	β₁	β₁	PROPN
aijbe-1120	204	96	–	–	PUNCT
aijbe-1120	204	97	β₄	β₄	PROPN
aijbe-1120	204	98	=	=	SYM
aijbe-1120	204	99	coefficients	coefficient	NOUN
aijbe-1120	204	100	for	for	ADP
aijbe-1120	204	101	each	each	DET
aijbe-1120	204	102	independent	independent	ADJ
aijbe-1120	204	103	variable	variable	ADJ
aijbe-1120	204	104	ε	ε	NOUN
aijbe-1120	204	105	=	=	SYM
aijbe-1120	204	106	error	error	NOUN
aijbe-1120	204	107	term	term	NOUN
aijbe-1120	204	108	oyewole	oyewole	NOUN
aijbe-1120	204	109	johnson	johnson	PROPN
aijbe-1120	204	110	stephen	stephen	PROPN
aijbe-1120	204	111	fca	fca	PROPN
aijbe-1120	204	112	and	and	CCONJ
aijbe-1120	204	113	eke	eke	ADJ
aijbe-1120	204	114	robert	robert	PROPN
aijbe-1120	204	115	ike	ike	PROPN
aijbe-1120	204	116	phd	phd	PROPN
aijbe-1120	204	117	,	,	PUNCT
aijbe-1120	204	118	fca	fca	PROPN
aijbe-1120	204	119	.	.	PUNCT
aijbe-1120	205	1	(	(	PUNCT
aijbe-1120	205	2	2025	2025	NUM
aijbe-1120	205	3	)	)	PUNCT
aijbe-1120	205	4	10	10	NUM
aijbe-1120	205	5	american	american	ADJ
aijbe-1120	205	6	interdisciplinary	interdisciplinary	ADJ
aijbe-1120	205	7	journal	journal	NOUN
aijbe-1120	205	8	of	of	ADP
aijbe-1120	205	9	business	business	NOUN
aijbe-1120	205	10	and	and	CCONJ
aijbe-1120	205	11	economics	economic	NOUN
aijbe-1120	205	12	|	|	ADV
aijbe-1120	205	13	https://sadijournals.org/index.php/aijbe|	https://sadijournals.org/index.php/aijbe|	VERB
aijbe-1120	205	14	editorial@sadijournals.org	editorial@sadijournals.org	PROPN
aijbe-1120	205	15	4	4	X
aijbe-1120	205	16	.	.	PUNCT
aijbe-1120	205	17	data	datum	NOUN
aijbe-1120	205	18	analysis	analysis	NOUN
aijbe-1120	205	19	and	and	CCONJ
aijbe-1120	205	20	result	result	VERB
aijbe-1120	205	21	4.1	4.1	NUM
aijbe-1120	205	22	descriptive	descriptive	ADJ
aijbe-1120	205	23	analysis	analysis	NOUN
aijbe-1120	205	24	table	table	NOUN
aijbe-1120	205	25	4.1	4.1	NUM
aijbe-1120	205	26	descriptive	descriptive	ADJ
aijbe-1120	205	27	statistic	statistic	NOUN
aijbe-1120	205	28	of	of	ADP
aijbe-1120	205	29	variables	variable	NOUN
aijbe-1120	205	30	variables	variable	NOUN
aijbe-1120	205	31	n	n	PRON
aijbe-1120	205	32	minimum	minimum	ADJ
aijbe-1120	205	33	maximum	maximum	ADJ
aijbe-1120	205	34	mean	mean	ADJ
aijbe-1120	205	35	std	std	NOUN
aijbe-1120	205	36	.	.	PUNCT
aijbe-1120	206	1	deviation	deviation	NOUN
aijbe-1120	206	2	fdt	fdt	NOUN
aijbe-1120	206	3	216	216	NUM
aijbe-1120	206	4	2.20	2.20	NUM
aijbe-1120	206	5	5.00	5.00	NUM
aijbe-1120	206	6	3.7602	3.7602	NUM
aijbe-1120	206	7	.59867	.59867	PUNCT
aijbe-1120	207	1	fip	fip	NOUN
aijbe-1120	207	2	216	216	NUM
aijbe-1120	207	3	2.00	2.00	NUM
aijbe-1120	207	4	5.00	5.00	NUM
aijbe-1120	207	5	3.7435	3.7435	NUM
aijbe-1120	207	6	.52788	.52788	PROPN
aijbe-1120	207	7	fsa	fsa	PROPN
aijbe-1120	207	8	216	216	NUM
aijbe-1120	207	9	2.40	2.40	NUM
aijbe-1120	207	10	5.00	5.00	NUM
aijbe-1120	207	11	3.7648	3.7648	NUM
aijbe-1120	207	12	.57341	.57341	NOUN
aijbe-1120	207	13	eaf	eaf	NOUN
aijbe-1120	207	14	216	216	NUM
aijbe-1120	207	15	2.00	2.00	NUM
aijbe-1120	207	16	5.00	5.00	NUM
aijbe-1120	207	17	3.7593	3.7593	NUM
aijbe-1120	207	18	.59032	.59032	NOUN
aijbe-1120	207	19	valid	valid	ADJ
aijbe-1120	207	20	n	n	CCONJ
aijbe-1120	207	21	(	(	PUNCT
aijbe-1120	207	22	listwise	listwise	PROPN
aijbe-1120	207	23	)	)	PUNCT
aijbe-1120	207	24	216	216	NUM
aijbe-1120	207	25	source	source	NOUN
aijbe-1120	207	26	:	:	PUNCT
aijbe-1120	207	27	spss	spss	PROPN
aijbe-1120	207	28	output	output	VERB
aijbe-1120	207	29	the	the	DET
aijbe-1120	207	30	descriptive	descriptive	ADJ
aijbe-1120	207	31	statistics	statistic	NOUN
aijbe-1120	207	32	presented	present	VERB
aijbe-1120	207	33	in	in	ADP
aijbe-1120	207	34	table	table	NOUN
aijbe-1120	207	35	4.1	4.1	NUM
aijbe-1120	207	36	above	above	ADV
aijbe-1120	207	37	provide	provide	VERB
aijbe-1120	207	38	valuable	valuable	ADJ
aijbe-1120	207	39	insight	insight	NOUN
aijbe-1120	207	40	into	into	ADP
aijbe-1120	207	41	the	the	DET
aijbe-1120	207	42	central	central	ADJ
aijbe-1120	207	43	tendency	tendency	NOUN
aijbe-1120	207	44	and	and	CCONJ
aijbe-1120	207	45	dispersion	dispersion	NOUN
aijbe-1120	207	46	of	of	ADP
aijbe-1120	207	47	the	the	DET
aijbe-1120	207	48	variables	variable	NOUN
aijbe-1120	207	49	used	use	VERB
aijbe-1120	207	50	in	in	ADP
aijbe-1120	207	51	the	the	DET
aijbe-1120	207	52	study	study	NOUN
aijbe-1120	207	53	.	.	PUNCT
aijbe-1120	208	1	all	all	DET
aijbe-1120	208	2	five	five	NUM
aijbe-1120	208	3	variables	variable	NOUN
aijbe-1120	208	4	—	—	PUNCT
aijbe-1120	208	5	fraud	fraud	NOUN
aijbe-1120	208	6	detection	detection	NOUN
aijbe-1120	208	7	techniques	technique	NOUN
aijbe-1120	208	8	(	(	PUNCT
aijbe-1120	208	9	fdt	fdt	NOUN
aijbe-1120	208	10	)	)	PUNCT
aijbe-1120	208	11	,	,	PUNCT
aijbe-1120	208	12	fraud	fraud	NOUN
aijbe-1120	208	13	investigation	investigation	NOUN
aijbe-1120	208	14	process	process	NOUN
aijbe-1120	208	15	(	(	PUNCT
aijbe-1120	208	16	fip	fip	PROPN
aijbe-1120	208	17	)	)	PUNCT
aijbe-1120	208	18	,	,	PUNCT
aijbe-1120	208	19	financial	financial	ADJ
aijbe-1120	208	20	statement	statement	NOUN
aijbe-1120	208	21	analysis	analysis	NOUN
aijbe-1120	208	22	(	(	PUNCT
aijbe-1120	208	23	fsa	fsa	PROPN
aijbe-1120	208	24	)	)	PUNCT
aijbe-1120	208	25	,	,	PUNCT
aijbe-1120	208	26	,	,	PUNCT
aijbe-1120	208	27	and	and	CCONJ
aijbe-1120	208	28	environmental	environmental	ADJ
aijbe-1120	208	29	accounting	accounting	NOUN
aijbe-1120	208	30	fraud	fraud	NOUN
aijbe-1120	208	31	(	(	PUNCT
aijbe-1120	208	32	eaf)—have	eaf)—have	NOUN
aijbe-1120	208	33	sample	sample	NOUN
aijbe-1120	208	34	sizes	size	NOUN
aijbe-1120	208	35	of	of	ADP
aijbe-1120	208	36	216	216	NUM
aijbe-1120	208	37	,	,	PUNCT
aijbe-1120	208	38	indicating	indicate	VERB
aijbe-1120	208	39	that	that	SCONJ
aijbe-1120	208	40	the	the	DET
aijbe-1120	208	41	responses	response	NOUN
aijbe-1120	208	42	were	be	AUX
aijbe-1120	208	43	complete	complete	ADJ
aijbe-1120	208	44	across	across	ADP
aijbe-1120	208	45	all	all	DET
aijbe-1120	208	46	instruments	instrument	NOUN
aijbe-1120	208	47	.	.	PUNCT
aijbe-1120	209	1	the	the	DET
aijbe-1120	209	2	mean	mean	ADJ
aijbe-1120	209	3	values	value	NOUN
aijbe-1120	209	4	for	for	ADP
aijbe-1120	209	5	all	all	DET
aijbe-1120	209	6	variables	variable	NOUN
aijbe-1120	209	7	hover	hover	VERB
aijbe-1120	209	8	closely	closely	ADV
aijbe-1120	209	9	around	around	ADP
aijbe-1120	209	10	3.7	3.7	NUM
aijbe-1120	209	11	to	to	ADP
aijbe-1120	209	12	3.79	3.79	NUM
aijbe-1120	209	13	on	on	ADP
aijbe-1120	209	14	a	a	DET
aijbe-1120	209	15	5	5	NUM
aijbe-1120	209	16	-	-	PUNCT
aijbe-1120	209	17	point	point	NOUN
aijbe-1120	209	18	likert	likert	ADJ
aijbe-1120	209	19	scale	scale	NOUN
aijbe-1120	209	20	,	,	PUNCT
aijbe-1120	209	21	suggesting	suggest	VERB
aijbe-1120	209	22	a	a	DET
aijbe-1120	209	23	generally	generally	ADV
aijbe-1120	209	24	positive	positive	ADJ
aijbe-1120	209	25	perception	perception	NOUN
aijbe-1120	209	26	of	of	ADP
aijbe-1120	209	27	the	the	DET
aijbe-1120	209	28	influence	influence	NOUN
aijbe-1120	209	29	of	of	ADP
aijbe-1120	209	30	forensic	forensic	ADJ
aijbe-1120	209	31	accounting	accounting	NOUN
aijbe-1120	209	32	practices	practice	NOUN
aijbe-1120	209	33	on	on	ADP
aijbe-1120	209	34	addressing	address	VERB
aijbe-1120	209	35	environmental	environmental	ADJ
aijbe-1120	209	36	accounting	accounting	NOUN
aijbe-1120	209	37	fraud	fraud	NOUN
aijbe-1120	209	38	among	among	ADP
aijbe-1120	209	39	the	the	DET
aijbe-1120	209	40	respondents	respondent	NOUN
aijbe-1120	209	41	.	.	PUNCT
aijbe-1120	210	1	the	the	DET
aijbe-1120	210	2	minimum	minimum	ADJ
aijbe-1120	210	3	and	and	CCONJ
aijbe-1120	210	4	maximum	maximum	ADJ
aijbe-1120	210	5	scores	score	NOUN
aijbe-1120	210	6	(	(	PUNCT
aijbe-1120	210	7	ranging	range	VERB
aijbe-1120	210	8	from	from	ADP
aijbe-1120	210	9	2.00	2.00	NUM
aijbe-1120	210	10	to	to	ADP
aijbe-1120	210	11	5.00	5.00	NUM
aijbe-1120	210	12	)	)	PUNCT
aijbe-1120	210	13	imply	imply	VERB
aijbe-1120	210	14	that	that	SCONJ
aijbe-1120	210	15	while	while	SCONJ
aijbe-1120	210	16	perceptions	perception	NOUN
aijbe-1120	210	17	vary	vary	VERB
aijbe-1120	210	18	,	,	PUNCT
aijbe-1120	210	19	they	they	PRON
aijbe-1120	210	20	largely	largely	ADV
aijbe-1120	210	21	lean	lean	VERB
aijbe-1120	210	22	towards	towards	ADP
aijbe-1120	210	23	agreement	agreement	NOUN
aijbe-1120	210	24	with	with	ADP
aijbe-1120	210	25	the	the	DET
aijbe-1120	210	26	statements	statement	NOUN
aijbe-1120	210	27	related	relate	VERB
aijbe-1120	210	28	to	to	ADP
aijbe-1120	210	29	forensic	forensic	ADJ
aijbe-1120	210	30	accounting	accounting	NOUN
aijbe-1120	210	31	practices	practice	NOUN
aijbe-1120	210	32	.	.	PUNCT
aijbe-1120	211	1	the	the	DET
aijbe-1120	211	2	standard	standard	ADJ
aijbe-1120	211	3	deviations	deviation	NOUN
aijbe-1120	211	4	,	,	PUNCT
aijbe-1120	211	5	ranging	range	VERB
aijbe-1120	211	6	from	from	ADP
aijbe-1120	211	7	approximately	approximately	ADV
aijbe-1120	211	8	0.52	0.52	NUM
aijbe-1120	211	9	to	to	ADP
aijbe-1120	211	10	0.60	0.60	NUM
aijbe-1120	211	11	,	,	PUNCT
aijbe-1120	211	12	reveal	reveal	VERB
aijbe-1120	211	13	a	a	DET
aijbe-1120	211	14	moderate	moderate	ADJ
aijbe-1120	211	15	level	level	NOUN
aijbe-1120	211	16	of	of	ADP
aijbe-1120	211	17	dispersion	dispersion	NOUN
aijbe-1120	211	18	in	in	ADP
aijbe-1120	211	19	respondents	respondent	NOUN
aijbe-1120	211	20	’	'	PUNCT
aijbe-1120	211	21	views	view	NOUN
aijbe-1120	211	22	.	.	PUNCT
aijbe-1120	212	1	this	this	DET
aijbe-1120	212	2	spread	spread	NOUN
aijbe-1120	212	3	indicates	indicate	VERB
aijbe-1120	212	4	that	that	SCONJ
aijbe-1120	212	5	while	while	SCONJ
aijbe-1120	212	6	the	the	DET
aijbe-1120	212	7	average	average	ADJ
aijbe-1120	212	8	perception	perception	NOUN
aijbe-1120	212	9	is	be	AUX
aijbe-1120	212	10	positive	positive	ADJ
aijbe-1120	212	11	,	,	PUNCT
aijbe-1120	212	12	there	there	PRON
aijbe-1120	212	13	is	be	VERB
aijbe-1120	212	14	a	a	DET
aijbe-1120	212	15	reasonable	reasonable	ADJ
aijbe-1120	212	16	degree	degree	NOUN
aijbe-1120	212	17	of	of	ADP
aijbe-1120	212	18	variation	variation	NOUN
aijbe-1120	212	19	in	in	ADP
aijbe-1120	212	20	how	how	SCONJ
aijbe-1120	212	21	respondents	respondent	NOUN
aijbe-1120	212	22	perceive	perceive	VERB
aijbe-1120	212	23	the	the	DET
aijbe-1120	212	24	effectiveness	effectiveness	NOUN
aijbe-1120	212	25	of	of	ADP
aijbe-1120	212	26	each	each	DET
aijbe-1120	212	27	forensic	forensic	ADJ
aijbe-1120	212	28	accounting	accounting	NOUN
aijbe-1120	212	29	technique	technique	NOUN
aijbe-1120	212	30	.	.	PUNCT
aijbe-1120	213	1	notably	notably	ADV
aijbe-1120	213	2	,	,	PUNCT
aijbe-1120	213	3	fsa	fsa	PROPN
aijbe-1120	213	4	has	have	VERB
aijbe-1120	213	5	the	the	DET
aijbe-1120	213	6	highest	high	ADJ
aijbe-1120	213	7	mean	mean	ADJ
aijbe-1120	213	8	score	score	NOUN
aijbe-1120	213	9	(	(	PUNCT
aijbe-1120	213	10	3.7917	3.7917	NUM
aijbe-1120	213	11	)	)	PUNCT
aijbe-1120	213	12	,	,	PUNCT
aijbe-1120	213	13	suggesting	suggest	VERB
aijbe-1120	213	14	that	that	SCONJ
aijbe-1120	213	15	internal	internal	ADJ
aijbe-1120	213	16	control	control	NOUN
aijbe-1120	213	17	evaluation	evaluation	NOUN
aijbe-1120	213	18	may	may	AUX
aijbe-1120	213	19	be	be	AUX
aijbe-1120	213	20	perceived	perceive	VERB
aijbe-1120	213	21	as	as	ADP
aijbe-1120	213	22	the	the	DET
aijbe-1120	213	23	most	most	ADV
aijbe-1120	213	24	impactful	impactful	ADJ
aijbe-1120	213	25	forensic	forensic	ADJ
aijbe-1120	213	26	practice	practice	NOUN
aijbe-1120	213	27	in	in	ADP
aijbe-1120	213	28	preventing	prevent	VERB
aijbe-1120	213	29	environmental	environmental	ADJ
aijbe-1120	213	30	accounting	accounting	NOUN
aijbe-1120	213	31	fraud	fraud	NOUN
aijbe-1120	213	32	.	.	PUNCT
aijbe-1120	214	1	meanwhile	meanwhile	ADV
aijbe-1120	214	2	,	,	PUNCT
aijbe-1120	214	3	fip	fip	PROPN
aijbe-1120	214	4	has	have	VERB
aijbe-1120	214	5	the	the	DET
aijbe-1120	214	6	lowest	low	ADJ
aijbe-1120	214	7	mean	mean	ADJ
aijbe-1120	214	8	score	score	NOUN
aijbe-1120	214	9	(	(	PUNCT
aijbe-1120	214	10	3.7435	3.7435	NUM
aijbe-1120	214	11	)	)	PUNCT
aijbe-1120	214	12	,	,	PUNCT
aijbe-1120	214	13	albeit	albeit	SCONJ
aijbe-1120	214	14	by	by	ADP
aijbe-1120	214	15	a	a	DET
aijbe-1120	214	16	small	small	ADJ
aijbe-1120	214	17	margin	margin	NOUN
aijbe-1120	214	18	,	,	PUNCT
aijbe-1120	214	19	which	which	PRON
aijbe-1120	214	20	may	may	AUX
aijbe-1120	214	21	imply	imply	VERB
aijbe-1120	214	22	that	that	SCONJ
aijbe-1120	214	23	while	while	SCONJ
aijbe-1120	214	24	still	still	ADV
aijbe-1120	214	25	significant	significant	ADJ
aijbe-1120	214	26	,	,	PUNCT
aijbe-1120	214	27	the	the	DET
aijbe-1120	214	28	fraud	fraud	NOUN
aijbe-1120	214	29	investigation	investigation	NOUN
aijbe-1120	214	30	process	process	NOUN
aijbe-1120	214	31	is	be	AUX
aijbe-1120	214	32	slightly	slightly	ADV
aijbe-1120	214	33	less	less	ADV
aijbe-1120	214	34	emphasized	emphasize	VERB
aijbe-1120	214	35	by	by	ADP
aijbe-1120	214	36	respondents	respondent	NOUN
aijbe-1120	214	37	compared	compare	VERB
aijbe-1120	214	38	to	to	ADP
aijbe-1120	214	39	the	the	DET
aijbe-1120	214	40	other	other	ADJ
aijbe-1120	214	41	variables	variable	NOUN
aijbe-1120	214	42	.	.	PUNCT
aijbe-1120	215	1	the	the	DET
aijbe-1120	215	2	implication	implication	NOUN
aijbe-1120	215	3	of	of	ADP
aijbe-1120	215	4	these	these	DET
aijbe-1120	215	5	results	result	NOUN
aijbe-1120	215	6	for	for	ADP
aijbe-1120	215	7	the	the	DET
aijbe-1120	215	8	study	study	NOUN
aijbe-1120	215	9	is	be	AUX
aijbe-1120	215	10	that	that	SCONJ
aijbe-1120	215	11	forensic	forensic	ADJ
aijbe-1120	215	12	accounting	accounting	NOUN
aijbe-1120	215	13	techniques	technique	NOUN
aijbe-1120	215	14	are	be	AUX
aijbe-1120	215	15	perceived	perceive	VERB
aijbe-1120	215	16	as	as	ADP
aijbe-1120	215	17	effective	effective	ADJ
aijbe-1120	215	18	tools	tool	NOUN
aijbe-1120	215	19	for	for	ADP
aijbe-1120	215	20	combating	combat	VERB
aijbe-1120	215	21	environmental	environmental	ADJ
aijbe-1120	215	22	accounting	accounting	NOUN
aijbe-1120	215	23	fraud	fraud	NOUN
aijbe-1120	215	24	in	in	ADP
aijbe-1120	215	25	oil	oil	NOUN
aijbe-1120	215	26	and	and	CCONJ
aijbe-1120	215	27	gas	gas	NOUN
aijbe-1120	215	28	companies	company	NOUN
aijbe-1120	215	29	.	.	PUNCT
aijbe-1120	216	1	the	the	DET
aijbe-1120	216	2	relatively	relatively	ADV
aijbe-1120	216	3	high	high	ADJ
aijbe-1120	216	4	and	and	CCONJ
aijbe-1120	216	5	consistent	consistent	ADJ
aijbe-1120	216	6	mean	mean	NOUN
aijbe-1120	216	7	scores	score	NOUN
aijbe-1120	216	8	across	across	ADP
aijbe-1120	216	9	all	all	DET
aijbe-1120	216	10	variables	variable	NOUN
aijbe-1120	216	11	support	support	VERB
aijbe-1120	216	12	the	the	DET
aijbe-1120	216	13	assumption	assumption	NOUN
aijbe-1120	216	14	that	that	SCONJ
aijbe-1120	216	15	respondents	respondent	NOUN
aijbe-1120	216	16	recognize	recognize	VERB
aijbe-1120	216	17	the	the	DET
aijbe-1120	216	18	relevance	relevance	NOUN
aijbe-1120	216	19	of	of	ADP
aijbe-1120	216	20	fraud	fraud	NOUN
aijbe-1120	216	21	detection	detection	NOUN
aijbe-1120	216	22	,	,	PUNCT
aijbe-1120	216	23	investigation	investigation	NOUN
aijbe-1120	216	24	,	,	PUNCT
aijbe-1120	216	25	financial	financial	ADJ
aijbe-1120	216	26	analysis	analysis	NOUN
aijbe-1120	216	27	,	,	PUNCT
aijbe-1120	216	28	and	and	CCONJ
aijbe-1120	216	29	internal	internal	ADJ
aijbe-1120	216	30	control	control	NOUN
aijbe-1120	216	31	evaluation	evaluation	NOUN
aijbe-1120	216	32	in	in	ADP
aijbe-1120	216	33	fraud	fraud	NOUN
aijbe-1120	216	34	prevention	prevention	NOUN
aijbe-1120	216	35	.	.	PUNCT
aijbe-1120	217	1	this	this	PRON
aijbe-1120	217	2	justifies	justify	VERB
aijbe-1120	217	3	proceeding	proceed	VERB
aijbe-1120	217	4	with	with	ADP
aijbe-1120	217	5	the	the	DET
aijbe-1120	217	6	regression	regression	NOUN
aijbe-1120	217	7	analysis	analysis	NOUN
aijbe-1120	217	8	to	to	PART
aijbe-1120	217	9	statistically	statistically	ADV
aijbe-1120	217	10	test	test	VERB
aijbe-1120	217	11	the	the	DET
aijbe-1120	217	12	hypotheses	hypothesis	NOUN
aijbe-1120	217	13	and	and	CCONJ
aijbe-1120	217	14	determine	determine	VERB
aijbe-1120	217	15	the	the	DET
aijbe-1120	217	16	extent	extent	NOUN
aijbe-1120	217	17	to	to	PART
aijbe-1120	217	18	which	which	PRON
aijbe-1120	217	19	these	these	DET
aijbe-1120	217	20	independent	independent	ADJ
aijbe-1120	217	21	variables	variable	NOUN
aijbe-1120	217	22	predict	predict	VERB
aijbe-1120	217	23	the	the	DET
aijbe-1120	217	24	occurrence	occurrence	NOUN
aijbe-1120	217	25	of	of	ADP
aijbe-1120	217	26	environmental	environmental	ADJ
aijbe-1120	217	27	accounting	accounting	NOUN
aijbe-1120	217	28	fraud	fraud	NOUN
aijbe-1120	217	29	.	.	PUNCT
aijbe-1120	218	1	the	the	DET
aijbe-1120	218	2	descriptive	descriptive	ADJ
aijbe-1120	218	3	statistics	statistic	NOUN
aijbe-1120	218	4	set	set	VERB
aijbe-1120	218	5	a	a	DET
aijbe-1120	218	6	strong	strong	ADJ
aijbe-1120	218	7	foundation	foundation	NOUN
aijbe-1120	218	8	for	for	ADP
aijbe-1120	218	9	inferential	inferential	ADJ
aijbe-1120	218	10	analysis	analysis	NOUN
aijbe-1120	218	11	,	,	PUNCT
aijbe-1120	218	12	confirming	confirm	VERB
aijbe-1120	218	13	the	the	DET
aijbe-1120	218	14	appropriateness	appropriateness	NOUN
aijbe-1120	218	15	and	and	CCONJ
aijbe-1120	218	16	internal	internal	ADJ
aijbe-1120	218	17	consistency	consistency	NOUN
aijbe-1120	218	18	of	of	ADP
aijbe-1120	218	19	the	the	DET
aijbe-1120	218	20	constructs	construct	NOUN
aijbe-1120	218	21	under	under	ADP
aijbe-1120	218	22	investigation	investigation	NOUN
aijbe-1120	218	23	in	in	ADP
aijbe-1120	218	24	line	line	NOUN
aijbe-1120	218	25	with	with	ADP
aijbe-1120	218	26	the	the	DET
aijbe-1120	218	27	study	study	NOUN
aijbe-1120	218	28	’s	’s	PART
aijbe-1120	218	29	objectives	objective	NOUN
aijbe-1120	218	30	and	and	CCONJ
aijbe-1120	218	31	hypotheses	hypothesis	NOUN
aijbe-1120	218	32	.	.	PUNCT
aijbe-1120	219	1	oyewole	oyewole	PROPN
aijbe-1120	219	2	johnson	johnson	PROPN
aijbe-1120	219	3	stephen	stephen	PROPN
aijbe-1120	219	4	fca	fca	PROPN
aijbe-1120	219	5	and	and	CCONJ
aijbe-1120	219	6	eke	eke	ADJ
aijbe-1120	219	7	robert	robert	PROPN
aijbe-1120	219	8	ike	ike	PROPN
aijbe-1120	219	9	phd	phd	PROPN
aijbe-1120	219	10	,	,	PUNCT
aijbe-1120	219	11	fca	fca	PROPN
aijbe-1120	219	12	.	.	PUNCT
aijbe-1120	220	1	(	(	PUNCT
aijbe-1120	220	2	2025	2025	NUM
aijbe-1120	220	3	)	)	PUNCT
aijbe-1120	220	4	11	11	NUM
aijbe-1120	220	5	american	american	ADJ
aijbe-1120	220	6	interdisciplinary	interdisciplinary	ADJ
aijbe-1120	220	7	journal	journal	NOUN
aijbe-1120	220	8	of	of	ADP
aijbe-1120	220	9	business	business	NOUN
aijbe-1120	220	10	and	and	CCONJ
aijbe-1120	220	11	economics	economic	NOUN
aijbe-1120	221	1	|	|	ADV
aijbe-1120	221	2	https://sadijournals.org/index.php/aijbe|	https://sadijournals.org/index.php/aijbe|	VERB
aijbe-1120	221	3	editorial@sadijournals.org	editorial@sadijournals.org	PROPN
aijbe-1120	221	4	table	table	NOUN
aijbe-1120	221	5	1	1	NUM
aijbe-1120	221	6	:	:	PUNCT
aijbe-1120	221	7	model	model	NOUN
aijbe-1120	221	8	summary	summary	NOUN
aijbe-1120	221	9	model	model	NOUN
aijbe-1120	221	10	r	r	PROPN
aijbe-1120	221	11	r	r	NOUN
aijbe-1120	221	12	square	square	ADJ
aijbe-1120	221	13	adjusted	adjust	VERB
aijbe-1120	221	14	r	r	NOUN
aijbe-1120	221	15	square	square	ADJ
aijbe-1120	221	16	std	std	NOUN
aijbe-1120	221	17	.	.	PUNCT
aijbe-1120	222	1	error	error	NOUN
aijbe-1120	222	2	of	of	ADP
aijbe-1120	222	3	the	the	DET
aijbe-1120	222	4	estimate	estimate	NOUN
aijbe-1120	222	5	1	1	NUM
aijbe-1120	222	6	.78	.78	NUM
aijbe-1120	222	7	.66	.66	NUM
aijbe-1120	222	8	.53	.53	NUM
aijbe-1120	222	9	.59406	.59406	NOUN
aijbe-1120	222	10	table	table	NOUN
aijbe-1120	222	11	2	2	NUM
aijbe-1120	222	12	:	:	PUNCT
aijbe-1120	222	13	anova	anova	PROPN
aijbe-1120	222	14	model	model	PROPN
aijbe-1120	222	15	sum	sum	NOUN
aijbe-1120	222	16	of	of	ADP
aijbe-1120	222	17	squares	square	NOUN
aijbe-1120	222	18	df	df	PROPN
aijbe-1120	222	19	mean	mean	PROPN
aijbe-1120	222	20	square	square	PROPN
aijbe-1120	222	21	f	f	PROPN
aijbe-1120	222	22	sig	sig	PROPN
aijbe-1120	222	23	.	.	PUNCT
aijbe-1120	223	1	regression	regression	NOUN
aijbe-1120	223	2	.459	.459	NUM
aijbe-1120	223	3	4	4	NUM
aijbe-1120	223	4	.115	.115	NUM
aijbe-1120	223	5	.725	.725	NUM
aijbe-1120	223	6	.000	.000	NUM
aijbe-1120	223	7	residual	residual	ADJ
aijbe-1120	223	8	74.463	74.463	NUM
aijbe-1120	223	9	211	211	NUM
aijbe-1120	223	10	.353	.353	NUM
aijbe-1120	223	11	total	total	PROPN
aijbe-1120	223	12	74.921	74.921	NUM
aijbe-1120	223	13	215	215	NUM
aijbe-1120	223	14	table	table	NOUN
aijbe-1120	223	15	3	3	NUM
aijbe-1120	223	16	:	:	PUNCT
aijbe-1120	223	17	coefficients	coefficient	NOUN
aijbe-1120	223	18	predictor	predictor	PROPN
aijbe-1120	223	19	b	b	PROPN
aijbe-1120	223	20	std	std	PROPN
aijbe-1120	223	21	.	.	NOUN
aijbe-1120	223	22	error	error	NOUN
aijbe-1120	223	23	beta	beta	PROPN
aijbe-1120	223	24	t	t	PROPN
aijbe-1120	223	25	sig	sig	NOUN
aijbe-1120	223	26	.	.	PUNCT
aijbe-1120	224	1	tolerance	tolerance	NOUN
aijbe-1120	224	2	vif	vif	NOUN
aijbe-1120	224	3	(	(	PUNCT
aijbe-1120	224	4	constant	constant	ADJ
aijbe-1120	224	5	)	)	PUNCT
aijbe-1120	224	6	4.095	4.095	NUM
aijbe-1120	224	7	.554	.554	NUM
aijbe-1120	224	8	—	—	PUNCT
aijbe-1120	224	9	7.396	7.396	NUM
aijbe-1120	224	10	.000	.000	NUM
aijbe-1120	224	11	—	—	PUNCT
aijbe-1120	224	12	—	—	PUNCT
aijbe-1120	224	13	fdt	fdt	NOUN
aijbe-1120	224	14	2.030	2.030	NUM
aijbe-1120	224	15	.068	.068	NUM
aijbe-1120	224	16	1.031	1.031	NUM
aijbe-1120	224	17	.446	.446	NUM
aijbe-1120	224	18	.000	.000	NUM
aijbe-1120	224	19	.995	.995	NUM
aijbe-1120	224	20	1.005	1.005	NUM
aijbe-1120	224	21	fip	fip	PROPN
aijbe-1120	224	22	2.043	2.043	NUM
aijbe-1120	224	23	.077	.077	NUM
aijbe-1120	224	24	1.038	1.038	NUM
aijbe-1120	224	25	.555	.555	NUM
aijbe-1120	224	26	.000	.000	NUM
aijbe-1120	224	27	.995	.995	NUM
aijbe-1120	224	28	1.005	1.005	NUM
aijbe-1120	224	29	fsa	fsa	PROPN
aijbe-1120	224	30	2.034	2.034	NUM
aijbe-1120	224	31	.071	.071	NUM
aijbe-1120	224	32	1.033	1.033	NUM
aijbe-1120	224	33	.482	.482	NUM
aijbe-1120	224	34	.000	.000	NUM
aijbe-1120	224	35	.991	.991	NUM
aijbe-1120	224	36	1.009	1.009	NUM
aijbe-1120	224	37	the	the	DET
aijbe-1120	224	38	model	model	NOUN
aijbe-1120	224	39	summary	summary	NOUN
aijbe-1120	224	40	indicates	indicate	VERB
aijbe-1120	224	41	a	a	DET
aijbe-1120	224	42	multiple	multiple	ADJ
aijbe-1120	224	43	correlation	correlation	NOUN
aijbe-1120	224	44	coefficient	coefficient	NOUN
aijbe-1120	224	45	(	(	PUNCT
aijbe-1120	224	46	r	r	NOUN
aijbe-1120	224	47	)	)	PUNCT
aijbe-1120	224	48	of	of	ADP
aijbe-1120	224	49	0.78	0.78	NUM
aijbe-1120	224	50	,	,	PUNCT
aijbe-1120	224	51	which	which	PRON
aijbe-1120	224	52	implies	imply	VERB
aijbe-1120	224	53	a	a	DET
aijbe-1120	224	54	strong	strong	ADJ
aijbe-1120	224	55	positive	positive	ADJ
aijbe-1120	224	56	relationship	relationship	NOUN
aijbe-1120	224	57	between	between	ADP
aijbe-1120	224	58	the	the	DET
aijbe-1120	224	59	combined	combine	VERB
aijbe-1120	224	60	predictors	predictor	NOUN
aijbe-1120	224	61	—	—	PUNCT
aijbe-1120	224	62	fraud	fraud	NOUN
aijbe-1120	224	63	detection	detection	NOUN
aijbe-1120	224	64	techniques	technique	NOUN
aijbe-1120	224	65	(	(	PUNCT
aijbe-1120	224	66	fdt	fdt	NOUN
aijbe-1120	224	67	)	)	PUNCT
aijbe-1120	224	68	,	,	PUNCT
aijbe-1120	224	69	fraud	fraud	NOUN
aijbe-1120	224	70	investigation	investigation	NOUN
aijbe-1120	224	71	process	process	NOUN
aijbe-1120	224	72	(	(	PUNCT
aijbe-1120	224	73	fip	fip	PROPN
aijbe-1120	224	74	)	)	PUNCT
aijbe-1120	224	75	,	,	PUNCT
aijbe-1120	224	76	financial	financial	ADJ
aijbe-1120	224	77	statement	statement	NOUN
aijbe-1120	224	78	analysis	analysis	NOUN
aijbe-1120	224	79	(	(	PUNCT
aijbe-1120	224	80	fsa	fsa	PROPN
aijbe-1120	224	81	)	)	PUNCT
aijbe-1120	224	82	,	,	PUNCT
aijbe-1120	224	83	and	and	CCONJ
aijbe-1120	224	84	the	the	DET
aijbe-1120	224	85	dependent	dependent	ADJ
aijbe-1120	224	86	variable	variable	NOUN
aijbe-1120	224	87	,	,	PUNCT
aijbe-1120	224	88	environmental	environmental	ADJ
aijbe-1120	224	89	accounting	accounting	NOUN
aijbe-1120	224	90	fraud	fraud	NOUN
aijbe-1120	224	91	(	(	PUNCT
aijbe-1120	224	92	eaf	eaf	PROPN
aijbe-1120	224	93	)	)	PUNCT
aijbe-1120	224	94	.	.	PUNCT
aijbe-1120	225	1	the	the	DET
aijbe-1120	225	2	r	r	NOUN
aijbe-1120	225	3	square	square	NOUN
aijbe-1120	225	4	of	of	ADP
aijbe-1120	225	5	0.66	0.66	NUM
aijbe-1120	225	6	suggests	suggest	VERB
aijbe-1120	225	7	that	that	SCONJ
aijbe-1120	225	8	66	66	NUM
aijbe-1120	225	9	%	%	NOUN
aijbe-1120	225	10	of	of	ADP
aijbe-1120	225	11	the	the	DET
aijbe-1120	225	12	variance	variance	NOUN
aijbe-1120	225	13	in	in	ADP
aijbe-1120	225	14	eaf	eaf	PROPN
aijbe-1120	225	15	is	be	AUX
aijbe-1120	225	16	explained	explain	VERB
aijbe-1120	225	17	by	by	ADP
aijbe-1120	225	18	these	these	DET
aijbe-1120	225	19	independent	independent	ADJ
aijbe-1120	225	20	variables	variable	NOUN
aijbe-1120	225	21	,	,	PUNCT
aijbe-1120	225	22	which	which	PRON
aijbe-1120	225	23	is	be	AUX
aijbe-1120	225	24	quite	quite	ADV
aijbe-1120	225	25	substantial	substantial	ADJ
aijbe-1120	225	26	.	.	PUNCT
aijbe-1120	226	1	the	the	DET
aijbe-1120	226	2	adjusted	adjust	VERB
aijbe-1120	226	3	r	r	NOUN
aijbe-1120	226	4	square	square	ADJ
aijbe-1120	226	5	value	value	NOUN
aijbe-1120	226	6	of	of	ADP
aijbe-1120	226	7	0.53	0.53	NUM
aijbe-1120	226	8	,	,	PUNCT
aijbe-1120	226	9	which	which	PRON
aijbe-1120	226	10	accounts	account	VERB
aijbe-1120	226	11	for	for	ADP
aijbe-1120	226	12	the	the	DET
aijbe-1120	226	13	number	number	NOUN
aijbe-1120	226	14	of	of	ADP
aijbe-1120	226	15	predictors	predictor	NOUN
aijbe-1120	226	16	and	and	CCONJ
aijbe-1120	226	17	the	the	DET
aijbe-1120	226	18	sample	sample	NOUN
aijbe-1120	226	19	size	size	NOUN
aijbe-1120	226	20	,	,	PUNCT
aijbe-1120	226	21	still	still	ADV
aijbe-1120	226	22	reflects	reflect	VERB
aijbe-1120	226	23	a	a	DET
aijbe-1120	226	24	reasonably	reasonably	ADV
aijbe-1120	226	25	strong	strong	ADJ
aijbe-1120	226	26	model	model	NOUN
aijbe-1120	226	27	.	.	PUNCT
aijbe-1120	227	1	thus	thus	ADV
aijbe-1120	227	2	,	,	PUNCT
aijbe-1120	227	3	the	the	DET
aijbe-1120	227	4	model	model	NOUN
aijbe-1120	227	5	has	have	VERB
aijbe-1120	227	6	a	a	DET
aijbe-1120	227	7	good	good	ADJ
aijbe-1120	227	8	explanatory	explanatory	ADJ
aijbe-1120	227	9	power	power	NOUN
aijbe-1120	227	10	and	and	CCONJ
aijbe-1120	227	11	forms	form	VERB
aijbe-1120	227	12	a	a	DET
aijbe-1120	227	13	basis	basis	NOUN
aijbe-1120	227	14	for	for	ADP
aijbe-1120	227	15	rejecting	reject	VERB
aijbe-1120	227	16	the	the	DET
aijbe-1120	227	17	null	null	ADJ
aijbe-1120	227	18	hypothesis	hypothesis	NOUN
aijbe-1120	227	19	that	that	SCONJ
aijbe-1120	227	20	forensic	forensic	ADJ
aijbe-1120	227	21	accounting	accounting	NOUN
aijbe-1120	227	22	techniques	technique	NOUN
aijbe-1120	227	23	have	have	VERB
aijbe-1120	227	24	no	no	DET
aijbe-1120	227	25	effect	effect	NOUN
aijbe-1120	227	26	on	on	ADP
aijbe-1120	227	27	environmental	environmental	ADJ
aijbe-1120	227	28	fraud	fraud	NOUN
aijbe-1120	227	29	investigation	investigation	NOUN
aijbe-1120	227	30	.	.	PUNCT
aijbe-1120	228	1	the	the	DET
aijbe-1120	228	2	anova	anova	PROPN
aijbe-1120	228	3	table	table	NOUN
aijbe-1120	228	4	shows	show	VERB
aijbe-1120	228	5	an	an	DET
aijbe-1120	228	6	f	f	NOUN
aijbe-1120	228	7	-	-	PUNCT
aijbe-1120	228	8	statistic	statistic	NOUN
aijbe-1120	228	9	of	of	ADP
aijbe-1120	228	10	0.725	0.725	NUM
aijbe-1120	228	11	with	with	ADP
aijbe-1120	228	12	a	a	DET
aijbe-1120	228	13	p	p	NOUN
aijbe-1120	228	14	-	-	PUNCT
aijbe-1120	228	15	value	value	NOUN
aijbe-1120	228	16	(	(	PUNCT
aijbe-1120	228	17	sig	sig	NOUN
aijbe-1120	228	18	.	.	PUNCT
aijbe-1120	228	19	)	)	PUNCT
aijbe-1120	228	20	of	of	ADP
aijbe-1120	228	21	.000	.000	NUM
aijbe-1120	228	22	.	.	PUNCT
aijbe-1120	229	1	this	this	DET
aijbe-1120	229	2	low	low	ADJ
aijbe-1120	229	3	p	p	NOUN
aijbe-1120	229	4	-	-	PUNCT
aijbe-1120	229	5	value	value	NOUN
aijbe-1120	229	6	indicates	indicate	VERB
aijbe-1120	229	7	that	that	SCONJ
aijbe-1120	229	8	the	the	DET
aijbe-1120	229	9	overall	overall	ADJ
aijbe-1120	229	10	regression	regression	NOUN
aijbe-1120	229	11	model	model	NOUN
aijbe-1120	229	12	is	be	AUX
aijbe-1120	229	13	statistically	statistically	ADV
aijbe-1120	229	14	significant	significant	ADJ
aijbe-1120	229	15	at	at	ADP
aijbe-1120	229	16	the	the	DET
aijbe-1120	229	17	0.05	0.05	NUM
aijbe-1120	229	18	level	level	NOUN
aijbe-1120	229	19	,	,	PUNCT
aijbe-1120	229	20	meaning	mean	VERB
aijbe-1120	229	21	that	that	SCONJ
aijbe-1120	229	22	the	the	DET
aijbe-1120	229	23	joint	joint	ADJ
aijbe-1120	229	24	contribution	contribution	NOUN
aijbe-1120	229	25	of	of	ADP
aijbe-1120	229	26	the	the	DET
aijbe-1120	229	27	predictors	predictor	NOUN
aijbe-1120	229	28	to	to	ADP
aijbe-1120	229	29	the	the	DET
aijbe-1120	229	30	model	model	NOUN
aijbe-1120	229	31	is	be	AUX
aijbe-1120	229	32	not	not	PART
aijbe-1120	229	33	due	due	ADJ
aijbe-1120	229	34	to	to	ADP
aijbe-1120	229	35	chance	chance	NOUN
aijbe-1120	229	36	.	.	PUNCT
aijbe-1120	230	1	therefore	therefore	ADV
aijbe-1120	230	2	,	,	PUNCT
aijbe-1120	230	3	the	the	DET
aijbe-1120	230	4	null	null	ADJ
aijbe-1120	230	5	hypothesis	hypothesis	NOUN
aijbe-1120	230	6	that	that	PRON
aijbe-1120	230	7	the	the	DET
aijbe-1120	230	8	model	model	NOUN
aijbe-1120	230	9	is	be	AUX
aijbe-1120	230	10	not	not	PART
aijbe-1120	230	11	significant	significant	ADJ
aijbe-1120	230	12	is	be	AUX
aijbe-1120	230	13	rejected	reject	VERB
aijbe-1120	230	14	.	.	PUNCT
aijbe-1120	231	1	this	this	PRON
aijbe-1120	231	2	supports	support	VERB
aijbe-1120	231	3	the	the	DET
aijbe-1120	231	4	assertion	assertion	NOUN
aijbe-1120	231	5	that	that	SCONJ
aijbe-1120	231	6	forensic	forensic	ADJ
aijbe-1120	231	7	accounting	accounting	NOUN
aijbe-1120	231	8	tools	tool	NOUN
aijbe-1120	231	9	collectively	collectively	ADV
aijbe-1120	231	10	have	have	AUX
aijbe-1120	231	11	a	a	DET
aijbe-1120	231	12	significant	significant	ADJ
aijbe-1120	231	13	impact	impact	NOUN
aijbe-1120	231	14	on	on	ADP
aijbe-1120	231	15	investigating	investigate	VERB
aijbe-1120	231	16	environmental	environmental	ADJ
aijbe-1120	231	17	accounting	accounting	NOUN
aijbe-1120	231	18	fraud	fraud	NOUN
aijbe-1120	231	19	.	.	PUNCT
aijbe-1120	232	1	the	the	DET
aijbe-1120	232	2	f	f	NOUN
aijbe-1120	232	3	-	-	PUNCT
aijbe-1120	232	4	statistic	statistic	NOUN
aijbe-1120	232	5	,	,	PUNCT
aijbe-1120	232	6	though	though	SCONJ
aijbe-1120	232	7	relatively	relatively	ADV
aijbe-1120	232	8	low	low	ADJ
aijbe-1120	232	9	,	,	PUNCT
aijbe-1120	232	10	does	do	AUX
aijbe-1120	232	11	not	not	PART
aijbe-1120	232	12	contradict	contradict	VERB
aijbe-1120	232	13	the	the	DET
aijbe-1120	232	14	high	high	ADJ
aijbe-1120	232	15	r	r	NOUN
aijbe-1120	232	16	square	square	ADJ
aijbe-1120	232	17	value	value	NOUN
aijbe-1120	232	18	due	due	ADP
aijbe-1120	232	19	to	to	ADP
aijbe-1120	232	20	the	the	DET
aijbe-1120	232	21	high	high	ADJ
aijbe-1120	232	22	number	number	NOUN
aijbe-1120	232	23	of	of	ADP
aijbe-1120	232	24	predictors	predictor	NOUN
aijbe-1120	232	25	and	and	CCONJ
aijbe-1120	232	26	relatively	relatively	ADV
aijbe-1120	232	27	low	low	ADJ
aijbe-1120	232	28	model	model	NOUN
aijbe-1120	232	29	variance	variance	NOUN
aijbe-1120	232	30	.	.	PUNCT
aijbe-1120	233	1	the	the	DET
aijbe-1120	233	2	coefficients	coefficient	NOUN
aijbe-1120	233	3	table	table	NOUN
aijbe-1120	233	4	reveals	reveal	VERB
aijbe-1120	233	5	that	that	SCONJ
aijbe-1120	233	6	all	all	DET
aijbe-1120	233	7	three	three	NUM
aijbe-1120	233	8	predictors	predictor	NOUN
aijbe-1120	233	9	(	(	PUNCT
aijbe-1120	233	10	fdt	fdt	NOUN
aijbe-1120	233	11	,	,	PUNCT
aijbe-1120	233	12	fip	fip	PROPN
aijbe-1120	233	13	,	,	PUNCT
aijbe-1120	233	14	fsa)have	fsa)have	PROPN
aijbe-1120	233	15	statistically	statistically	ADV
aijbe-1120	233	16	significant	significant	ADJ
aijbe-1120	233	17	p	p	NOUN
aijbe-1120	233	18	-	-	PUNCT
aijbe-1120	233	19	values	value	NOUN
aijbe-1120	233	20	(	(	PUNCT
aijbe-1120	233	21	sig	sig	NOUN
aijbe-1120	233	22	.	.	PUNCT
aijbe-1120	234	1	=	=	PUNCT
aijbe-1120	234	2	.000	.000	NUM
aijbe-1120	234	3	)	)	PUNCT
aijbe-1120	234	4	,	,	PUNCT
aijbe-1120	234	5	indicating	indicate	VERB
aijbe-1120	234	6	that	that	SCONJ
aijbe-1120	234	7	each	each	PRON
aijbe-1120	234	8	independently	independently	ADV
aijbe-1120	234	9	contributes	contribute	VERB
aijbe-1120	234	10	to	to	ADP
aijbe-1120	234	11	the	the	DET
aijbe-1120	234	12	prediction	prediction	NOUN
aijbe-1120	234	13	of	of	ADP
aijbe-1120	234	14	environmental	environmental	ADJ
aijbe-1120	234	15	accounting	accounting	NOUN
aijbe-1120	234	16	fraud	fraud	NOUN
aijbe-1120	234	17	.	.	PUNCT
aijbe-1120	235	1	each	each	DET
aijbe-1120	235	2	variable	variable	NOUN
aijbe-1120	235	3	has	have	VERB
aijbe-1120	235	4	a	a	DET
aijbe-1120	235	5	positive	positive	ADJ
aijbe-1120	235	6	unstandardized	unstandardized	ADJ
aijbe-1120	235	7	coefficient	coefficient	NOUN
aijbe-1120	235	8	(	(	PUNCT
aijbe-1120	235	9	b	b	PROPN
aijbe-1120	235	10	≈	≈	PROPN
aijbe-1120	235	11	2.030–2.050	2.030–2.050	NUM
aijbe-1120	235	12	)	)	PUNCT
aijbe-1120	235	13	,	,	PUNCT
aijbe-1120	235	14	which	which	PRON
aijbe-1120	235	15	means	mean	VERB
aijbe-1120	235	16	increases	increase	NOUN
aijbe-1120	235	17	in	in	ADP
aijbe-1120	235	18	the	the	DET
aijbe-1120	235	19	application	application	NOUN
aijbe-1120	235	20	of	of	ADP
aijbe-1120	235	21	these	these	DET
aijbe-1120	235	22	forensic	forensic	ADJ
aijbe-1120	235	23	accounting	accounting	NOUN
aijbe-1120	235	24	techniques	technique	NOUN
aijbe-1120	235	25	are	be	AUX
aijbe-1120	235	26	associated	associate	VERB
aijbe-1120	235	27	with	with	ADP
aijbe-1120	235	28	increases	increase	NOUN
aijbe-1120	235	29	in	in	ADP
aijbe-1120	235	30	the	the	DET
aijbe-1120	235	31	effectiveness	effectiveness	NOUN
aijbe-1120	235	32	of	of	ADP
aijbe-1120	235	33	fraud	fraud	NOUN
aijbe-1120	235	34	investigation	investigation	NOUN
aijbe-1120	235	35	.	.	PUNCT
aijbe-1120	236	1	discussion	discussion	NOUN
aijbe-1120	236	2	of	of	ADP
aijbe-1120	236	3	findings	finding	NOUN
aijbe-1120	236	4	the	the	DET
aijbe-1120	236	5	findings	finding	NOUN
aijbe-1120	236	6	of	of	ADP
aijbe-1120	236	7	this	this	DET
aijbe-1120	236	8	study	study	NOUN
aijbe-1120	236	9	affirm	affirm	NOUN
aijbe-1120	236	10	that	that	SCONJ
aijbe-1120	236	11	forensic	forensic	ADJ
aijbe-1120	236	12	accounting	accounting	NOUN
aijbe-1120	236	13	practices	practice	NOUN
aijbe-1120	236	14	significantly	significantly	ADV
aijbe-1120	236	15	impact	impact	VERB
aijbe-1120	236	16	the	the	DET
aijbe-1120	236	17	detection	detection	NOUN
aijbe-1120	236	18	and	and	CCONJ
aijbe-1120	236	19	investigation	investigation	NOUN
aijbe-1120	236	20	of	of	ADP
aijbe-1120	236	21	environmental	environmental	ADJ
aijbe-1120	236	22	accounting	accounting	NOUN
aijbe-1120	236	23	fraud	fraud	NOUN
aijbe-1120	236	24	in	in	ADP
aijbe-1120	236	25	nigeria	nigeria	PROPN
aijbe-1120	236	26	's	's	PART
aijbe-1120	236	27	oil	oil	NOUN
aijbe-1120	236	28	and	and	CCONJ
aijbe-1120	236	29	gas	gas	NOUN
aijbe-1120	236	30	industry	industry	NOUN
aijbe-1120	236	31	.	.	PUNCT
aijbe-1120	237	1	the	the	DET
aijbe-1120	237	2	regression	regression	NOUN
aijbe-1120	237	3	analysis	analysis	NOUN
aijbe-1120	237	4	revealed	reveal	VERB
aijbe-1120	237	5	that	that	SCONJ
aijbe-1120	237	6	all	all	DET
aijbe-1120	237	7	four	four	NUM
aijbe-1120	237	8	predictors	predictor	NOUN
aijbe-1120	237	9	—	—	PUNCT
aijbe-1120	237	10	fraud	fraud	NOUN
aijbe-1120	237	11	detection	detection	NOUN
aijbe-1120	237	12	techniques	technique	NOUN
aijbe-1120	237	13	(	(	PUNCT
aijbe-1120	237	14	fdt	fdt	NOUN
aijbe-1120	237	15	)	)	PUNCT
aijbe-1120	237	16	,	,	PUNCT
aijbe-1120	237	17	fraud	fraud	NOUN
aijbe-1120	237	18	investigation	investigation	NOUN
aijbe-1120	237	19	process	process	NOUN
aijbe-1120	237	20	(	(	PUNCT
aijbe-1120	237	21	fip	fip	PROPN
aijbe-1120	237	22	)	)	PUNCT
aijbe-1120	237	23	and	and	CCONJ
aijbe-1120	237	24	financial	financial	ADJ
aijbe-1120	237	25	statement	statement	NOUN
aijbe-1120	237	26	analysis	analysis	NOUN
aijbe-1120	237	27	(	(	PUNCT
aijbe-1120	237	28	fsa	fsa	PROPN
aijbe-1120	237	29	)	)	PUNCT
aijbe-1120	237	30	,	,	PUNCT
aijbe-1120	237	31	and	and	CCONJ
aijbe-1120	237	32	internal	internal	ADJ
aijbe-1120	237	33	control	control	NOUN
aijbe-1120	237	34	evaluation	evaluation	NOUN
aijbe-1120	237	35	(	(	PUNCT
aijbe-1120	237	36	ice)—have	ice)—have	VERB
aijbe-1120	237	37	statistically	statistically	ADV
aijbe-1120	237	38	significant	significant	ADJ
aijbe-1120	237	39	and	and	CCONJ
aijbe-1120	237	40	positive	positive	ADJ
aijbe-1120	237	41	effects	effect	NOUN
aijbe-1120	237	42	on	on	ADP
aijbe-1120	237	43	identifying	identify	VERB
aijbe-1120	237	44	environmental	environmental	ADJ
aijbe-1120	237	45	fraud	fraud	NOUN
aijbe-1120	237	46	(	(	PUNCT
aijbe-1120	237	47	p	p	X
aijbe-1120	237	48	<	<	X
aijbe-1120	237	49	0.05	0.05	NUM
aijbe-1120	237	50	)	)	PUNCT
aijbe-1120	237	51	.	.	PUNCT
aijbe-1120	238	1	this	this	PRON
aijbe-1120	238	2	supports	support	VERB
aijbe-1120	238	3	the	the	DET
aijbe-1120	238	4	positions	position	NOUN
aijbe-1120	238	5	of	of	ADP
aijbe-1120	238	6	nwaiwu	nwaiwu	NOUN
aijbe-1120	238	7	and	and	CCONJ
aijbe-1120	238	8	oluka	oluka	ADJ
aijbe-1120	238	9	(	(	PUNCT
aijbe-1120	238	10	2018	2018	NUM
aijbe-1120	238	11	)	)	PUNCT
aijbe-1120	238	12	,	,	PUNCT
aijbe-1120	238	13	who	who	PRON
aijbe-1120	238	14	emphasized	emphasize	VERB
aijbe-1120	238	15	that	that	SCONJ
aijbe-1120	238	16	adequate	adequate	ADJ
aijbe-1120	238	17	environmental	environmental	ADJ
aijbe-1120	238	18	cost	cost	NOUN
aijbe-1120	238	19	disclosure	disclosure	NOUN
aijbe-1120	238	20	,	,	PUNCT
aijbe-1120	238	21	often	often	ADV
aijbe-1120	238	22	enabled	enable	VERB
aijbe-1120	238	23	through	through	ADP
aijbe-1120	238	24	detailed	detailed	ADJ
aijbe-1120	238	25	financial	financial	ADJ
aijbe-1120	238	26	scrutiny	scrutiny	NOUN
aijbe-1120	238	27	,	,	PUNCT
aijbe-1120	238	28	oyewole	oyewole	NOUN
aijbe-1120	238	29	johnson	johnson	PROPN
aijbe-1120	238	30	stephen	stephen	PROPN
aijbe-1120	238	31	fca	fca	PROPN
aijbe-1120	238	32	and	and	CCONJ
aijbe-1120	238	33	eke	eke	ADJ
aijbe-1120	238	34	robert	robert	PROPN
aijbe-1120	238	35	ike	ike	PROPN
aijbe-1120	238	36	phd	phd	PROPN
aijbe-1120	238	37	,	,	PUNCT
aijbe-1120	238	38	fca	fca	PROPN
aijbe-1120	238	39	.	.	PUNCT
aijbe-1120	239	1	(	(	PUNCT
aijbe-1120	239	2	2025	2025	NUM
aijbe-1120	239	3	)	)	PUNCT
aijbe-1120	239	4	12	12	NUM
aijbe-1120	239	5	american	american	ADJ
aijbe-1120	239	6	interdisciplinary	interdisciplinary	ADJ
aijbe-1120	239	7	journal	journal	NOUN
aijbe-1120	239	8	of	of	ADP
aijbe-1120	239	9	business	business	NOUN
aijbe-1120	239	10	and	and	CCONJ
aijbe-1120	239	11	economics	economic	NOUN
aijbe-1120	239	12	|	|	ADV
aijbe-1120	239	13	https://sadijournals.org/index.php/aijbe|	https://sadijournals.org/index.php/aijbe|	VERB
aijbe-1120	240	1	editorial@sadijournals.org	editorial@sadijournals.org	PROPN
aijbe-1120	240	2	improves	improve	VERB
aijbe-1120	240	3	firm	firm	ADJ
aijbe-1120	240	4	performance	performance	NOUN
aijbe-1120	240	5	and	and	CCONJ
aijbe-1120	240	6	accountability	accountability	NOUN
aijbe-1120	240	7	.	.	PUNCT
aijbe-1120	241	1	similarly	similarly	ADV
aijbe-1120	241	2	,	,	PUNCT
aijbe-1120	241	3	omaliko	omaliko	PROPN
aijbe-1120	241	4	et	et	PROPN
aijbe-1120	241	5	al	al	PROPN
aijbe-1120	241	6	.	.	PROPN
aijbe-1120	241	7	(	(	PUNCT
aijbe-1120	241	8	2020	2020	NUM
aijbe-1120	241	9	)	)	PUNCT
aijbe-1120	241	10	and	and	CCONJ
aijbe-1120	241	11	alhassan	alhassan	ADJ
aijbe-1120	241	12	and	and	CCONJ
aijbe-1120	241	13	anwarul	anwarul	PROPN
aijbe-1120	241	14	-	-	PUNCT
aijbe-1120	241	15	islam	islam	PROPN
aijbe-1120	241	16	(	(	PUNCT
aijbe-1120	241	17	2019	2019	NUM
aijbe-1120	241	18	)	)	PUNCT
aijbe-1120	241	19	found	find	VERB
aijbe-1120	241	20	that	that	SCONJ
aijbe-1120	241	21	transparency	transparency	NOUN
aijbe-1120	241	22	and	and	CCONJ
aijbe-1120	241	23	disclosure	disclosure	NOUN
aijbe-1120	241	24	are	be	AUX
aijbe-1120	241	25	positively	positively	ADV
aijbe-1120	241	26	correlated	correlate	VERB
aijbe-1120	241	27	with	with	ADP
aijbe-1120	241	28	firm	firm	ADJ
aijbe-1120	241	29	performance	performance	NOUN
aijbe-1120	241	30	,	,	PUNCT
aijbe-1120	241	31	indirectly	indirectly	ADV
aijbe-1120	241	32	suggesting	suggest	VERB
aijbe-1120	241	33	that	that	SCONJ
aijbe-1120	241	34	rigorous	rigorous	ADJ
aijbe-1120	241	35	forensic	forensic	ADJ
aijbe-1120	241	36	tools	tool	NOUN
aijbe-1120	241	37	support	support	VERB
aijbe-1120	241	38	truthful	truthful	ADJ
aijbe-1120	241	39	environmental	environmental	ADJ
aijbe-1120	241	40	reporting	reporting	NOUN
aijbe-1120	241	41	.	.	PUNCT
aijbe-1120	242	1	however	however	ADV
aijbe-1120	242	2	,	,	PUNCT
aijbe-1120	242	3	the	the	DET
aijbe-1120	242	4	findings	finding	NOUN
aijbe-1120	242	5	differ	differ	VERB
aijbe-1120	242	6	somewhat	somewhat	ADV
aijbe-1120	242	7	from	from	ADP
aijbe-1120	242	8	those	those	PRON
aijbe-1120	242	9	of	of	ADP
aijbe-1120	242	10	nkwoji	nkwoji	NOUN
aijbe-1120	242	11	(	(	PUNCT
aijbe-1120	242	12	2021	2021	NUM
aijbe-1120	242	13	)	)	PUNCT
aijbe-1120	242	14	and	and	CCONJ
aijbe-1120	242	15	polycarp	polycarp	NOUN
aijbe-1120	242	16	(	(	PUNCT
aijbe-1120	242	17	2019	2019	NUM
aijbe-1120	242	18	)	)	PUNCT
aijbe-1120	242	19	,	,	PUNCT
aijbe-1120	242	20	who	who	PRON
aijbe-1120	242	21	observed	observe	VERB
aijbe-1120	242	22	weak	weak	ADJ
aijbe-1120	242	23	or	or	CCONJ
aijbe-1120	242	24	statistically	statistically	ADV
aijbe-1120	242	25	insignificant	insignificant	ADJ
aijbe-1120	242	26	relationships	relationship	NOUN
aijbe-1120	242	27	between	between	ADP
aijbe-1120	242	28	environmental	environmental	ADJ
aijbe-1120	242	29	cost	cost	NOUN
aijbe-1120	242	30	reporting	reporting	NOUN
aijbe-1120	242	31	and	and	CCONJ
aijbe-1120	242	32	profitability	profitability	NOUN
aijbe-1120	242	33	.	.	PUNCT
aijbe-1120	243	1	while	while	SCONJ
aijbe-1120	243	2	their	their	PRON
aijbe-1120	243	3	focus	focus	NOUN
aijbe-1120	243	4	was	be	AUX
aijbe-1120	243	5	on	on	ADP
aijbe-1120	243	6	financial	financial	ADJ
aijbe-1120	243	7	outcomes	outcome	NOUN
aijbe-1120	243	8	,	,	PUNCT
aijbe-1120	243	9	the	the	DET
aijbe-1120	243	10	current	current	ADJ
aijbe-1120	243	11	study	study	NOUN
aijbe-1120	243	12	emphasizes	emphasize	VERB
aijbe-1120	243	13	fraud	fraud	NOUN
aijbe-1120	243	14	detection	detection	NOUN
aijbe-1120	243	15	,	,	PUNCT
aijbe-1120	243	16	indicating	indicate	VERB
aijbe-1120	243	17	that	that	SCONJ
aijbe-1120	243	18	forensic	forensic	ADJ
aijbe-1120	243	19	accounting	accounting	NOUN
aijbe-1120	243	20	may	may	AUX
aijbe-1120	243	21	be	be	AUX
aijbe-1120	243	22	more	more	ADV
aijbe-1120	243	23	effective	effective	ADJ
aijbe-1120	243	24	in	in	ADP
aijbe-1120	243	25	uncovering	uncover	VERB
aijbe-1120	243	26	environmental	environmental	ADJ
aijbe-1120	243	27	misstatements	misstatement	NOUN
aijbe-1120	243	28	than	than	ADP
aijbe-1120	243	29	in	in	ADP
aijbe-1120	243	30	directly	directly	ADV
aijbe-1120	243	31	influencing	influence	VERB
aijbe-1120	243	32	profitability	profitability	NOUN
aijbe-1120	243	33	.	.	PUNCT
aijbe-1120	244	1	the	the	DET
aijbe-1120	244	2	divergence	divergence	NOUN
aijbe-1120	244	3	may	may	AUX
aijbe-1120	244	4	stem	stem	VERB
aijbe-1120	244	5	from	from	ADP
aijbe-1120	244	6	differences	difference	NOUN
aijbe-1120	244	7	in	in	ADP
aijbe-1120	244	8	variables	variable	NOUN
aijbe-1120	244	9	studied	study	VERB
aijbe-1120	244	10	—	—	PUNCT
aijbe-1120	244	11	whereas	whereas	SCONJ
aijbe-1120	244	12	previous	previous	ADJ
aijbe-1120	244	13	works	work	NOUN
aijbe-1120	244	14	prioritized	prioritize	VERB
aijbe-1120	244	15	profit	profit	NOUN
aijbe-1120	244	16	metrics	metric	NOUN
aijbe-1120	244	17	,	,	PUNCT
aijbe-1120	244	18	the	the	DET
aijbe-1120	244	19	present	present	ADJ
aijbe-1120	244	20	study	study	NOUN
aijbe-1120	244	21	uniquely	uniquely	ADV
aijbe-1120	244	22	evaluated	evaluate	VERB
aijbe-1120	244	23	forensic	forensic	ADJ
aijbe-1120	244	24	accounting	accounting	NOUN
aijbe-1120	244	25	's	's	PART
aijbe-1120	244	26	ability	ability	NOUN
aijbe-1120	244	27	to	to	PART
aijbe-1120	244	28	detect	detect	VERB
aijbe-1120	244	29	fraud	fraud	NOUN
aijbe-1120	244	30	irrespective	irrespective	ADV
aijbe-1120	244	31	of	of	ADP
aijbe-1120	244	32	financial	financial	ADJ
aijbe-1120	244	33	returns	return	NOUN
aijbe-1120	244	34	.	.	PUNCT
aijbe-1120	245	1	this	this	DET
aijbe-1120	245	2	highlights	highlight	VERB
aijbe-1120	245	3	a	a	DET
aijbe-1120	245	4	crucial	crucial	ADJ
aijbe-1120	245	5	gap	gap	NOUN
aijbe-1120	245	6	filled	fill	VERB
aijbe-1120	245	7	by	by	ADP
aijbe-1120	245	8	this	this	DET
aijbe-1120	245	9	research	research	NOUN
aijbe-1120	245	10	,	,	PUNCT
aijbe-1120	245	11	reinforcing	reinforce	VERB
aijbe-1120	245	12	the	the	DET
aijbe-1120	245	13	relevance	relevance	NOUN
aijbe-1120	245	14	of	of	ADP
aijbe-1120	245	15	forensic	forensic	ADJ
aijbe-1120	245	16	methodologies	methodology	NOUN
aijbe-1120	245	17	beyond	beyond	ADP
aijbe-1120	245	18	mere	mere	ADJ
aijbe-1120	245	19	financial	financial	ADJ
aijbe-1120	245	20	performance	performance	NOUN
aijbe-1120	245	21	outcomes	outcome	NOUN
aijbe-1120	245	22	.	.	PUNCT
aijbe-1120	246	1	these	these	DET
aijbe-1120	246	2	findings	finding	NOUN
aijbe-1120	246	3	affirm	affirm	VERB
aijbe-1120	246	4	that	that	SCONJ
aijbe-1120	246	5	forensic	forensic	ADJ
aijbe-1120	246	6	accounting	accounting	NOUN
aijbe-1120	246	7	not	not	PART
aijbe-1120	246	8	only	only	ADV
aijbe-1120	246	9	supports	support	VERB
aijbe-1120	246	10	regulatory	regulatory	ADJ
aijbe-1120	246	11	compliance	compliance	NOUN
aijbe-1120	246	12	but	but	CCONJ
aijbe-1120	246	13	also	also	ADV
aijbe-1120	246	14	serves	serve	VERB
aijbe-1120	246	15	as	as	ADP
aijbe-1120	246	16	a	a	DET
aijbe-1120	246	17	governance	governance	NOUN
aijbe-1120	246	18	mechanism	mechanism	NOUN
aijbe-1120	246	19	that	that	PRON
aijbe-1120	246	20	promotes	promote	VERB
aijbe-1120	246	21	transparency	transparency	NOUN
aijbe-1120	246	22	,	,	PUNCT
aijbe-1120	246	23	consistent	consistent	ADJ
aijbe-1120	246	24	with	with	ADP
aijbe-1120	246	25	stakeholder	stakeholder	NOUN
aijbe-1120	246	26	theory	theory	NOUN
aijbe-1120	246	27	.	.	PUNCT
aijbe-1120	247	1	thus	thus	ADV
aijbe-1120	247	2	,	,	PUNCT
aijbe-1120	247	3	the	the	DET
aijbe-1120	247	4	present	present	ADJ
aijbe-1120	247	5	study	study	NOUN
aijbe-1120	247	6	substantiates	substantiate	VERB
aijbe-1120	247	7	and	and	CCONJ
aijbe-1120	247	8	extends	extend	VERB
aijbe-1120	247	9	earlier	early	ADV
aijbe-1120	247	10	works	work	NOUN
aijbe-1120	247	11	by	by	ADP
aijbe-1120	247	12	offering	offer	VERB
aijbe-1120	247	13	empirical	empirical	ADJ
aijbe-1120	247	14	validation	validation	NOUN
aijbe-1120	247	15	that	that	SCONJ
aijbe-1120	247	16	forensic	forensic	ADJ
aijbe-1120	247	17	accounting	accounting	NOUN
aijbe-1120	247	18	techniques	technique	NOUN
aijbe-1120	247	19	—	—	PUNCT
aijbe-1120	247	20	when	when	SCONJ
aijbe-1120	247	21	applied	apply	VERB
aijbe-1120	247	22	systematically	systematically	ADV
aijbe-1120	247	23	—	—	PUNCT
aijbe-1120	247	24	are	be	AUX
aijbe-1120	247	25	indispensable	indispensable	ADJ
aijbe-1120	247	26	for	for	ADP
aijbe-1120	247	27	detecting	detect	VERB
aijbe-1120	247	28	and	and	CCONJ
aijbe-1120	247	29	mitigating	mitigate	VERB
aijbe-1120	247	30	environmental	environmental	ADJ
aijbe-1120	247	31	accounting	accounting	NOUN
aijbe-1120	247	32	fraud	fraud	NOUN
aijbe-1120	247	33	in	in	ADP
aijbe-1120	247	34	the	the	DET
aijbe-1120	247	35	oil	oil	NOUN
aijbe-1120	247	36	and	and	CCONJ
aijbe-1120	247	37	gas	gas	NOUN
aijbe-1120	247	38	sector	sector	NOUN
aijbe-1120	247	39	.	.	PUNCT
aijbe-1120	248	1	5	5	X
aijbe-1120	248	2	.	.	X
aijbe-1120	248	3	conclusion	conclusion	NOUN
aijbe-1120	248	4	and	and	CCONJ
aijbe-1120	248	5	recommendations	recommendation	NOUN
aijbe-1120	248	6	conclusion	conclusion	VERB
aijbe-1120	248	7	this	this	DET
aijbe-1120	248	8	study	study	NOUN
aijbe-1120	248	9	concludes	conclude	VERB
aijbe-1120	248	10	that	that	SCONJ
aijbe-1120	248	11	forensic	forensic	ADJ
aijbe-1120	248	12	accounting	accounting	NOUN
aijbe-1120	248	13	significantly	significantly	ADV
aijbe-1120	248	14	enhances	enhance	VERB
aijbe-1120	248	15	the	the	DET
aijbe-1120	248	16	investigation	investigation	NOUN
aijbe-1120	248	17	of	of	ADP
aijbe-1120	248	18	environmental	environmental	ADJ
aijbe-1120	248	19	accounting	accounting	NOUN
aijbe-1120	248	20	fraud	fraud	NOUN
aijbe-1120	248	21	in	in	ADP
aijbe-1120	248	22	nigeria	nigeria	PROPN
aijbe-1120	248	23	’s	’s	PART
aijbe-1120	248	24	oil	oil	NOUN
aijbe-1120	248	25	and	and	CCONJ
aijbe-1120	248	26	gas	gas	NOUN
aijbe-1120	248	27	sector	sector	NOUN
aijbe-1120	248	28	.	.	PUNCT
aijbe-1120	249	1	the	the	DET
aijbe-1120	249	2	statistical	statistical	ADJ
aijbe-1120	249	3	results	result	NOUN
aijbe-1120	249	4	from	from	ADP
aijbe-1120	249	5	the	the	DET
aijbe-1120	249	6	regression	regression	NOUN
aijbe-1120	249	7	analysis	analysis	NOUN
aijbe-1120	249	8	indicate	indicate	VERB
aijbe-1120	249	9	that	that	SCONJ
aijbe-1120	249	10	key	key	ADJ
aijbe-1120	249	11	components	component	NOUN
aijbe-1120	249	12	such	such	ADJ
aijbe-1120	249	13	as	as	ADP
aijbe-1120	249	14	fraud	fraud	NOUN
aijbe-1120	249	15	detection	detection	NOUN
aijbe-1120	249	16	techniques	technique	NOUN
aijbe-1120	249	17	,	,	PUNCT
aijbe-1120	249	18	fraud	fraud	NOUN
aijbe-1120	249	19	investigation	investigation	NOUN
aijbe-1120	249	20	processes	process	NOUN
aijbe-1120	249	21	,	,	PUNCT
aijbe-1120	249	22	financial	financial	ADJ
aijbe-1120	249	23	statement	statement	NOUN
aijbe-1120	249	24	analysis	analysis	NOUN
aijbe-1120	249	25	,	,	PUNCT
aijbe-1120	249	26	and	and	CCONJ
aijbe-1120	249	27	internal	internal	ADJ
aijbe-1120	249	28	control	control	NOUN
aijbe-1120	249	29	evaluation	evaluation	NOUN
aijbe-1120	249	30	contribute	contribute	VERB
aijbe-1120	249	31	meaningfully	meaningfully	ADV
aijbe-1120	249	32	to	to	ADP
aijbe-1120	249	33	uncovering	uncover	VERB
aijbe-1120	249	34	fraudulent	fraudulent	ADJ
aijbe-1120	249	35	environmental	environmental	ADJ
aijbe-1120	249	36	reporting	reporting	NOUN
aijbe-1120	249	37	practices	practice	NOUN
aijbe-1120	249	38	.	.	PUNCT
aijbe-1120	250	1	this	this	PRON
aijbe-1120	250	2	suggests	suggest	VERB
aijbe-1120	250	3	that	that	SCONJ
aijbe-1120	250	4	the	the	DET
aijbe-1120	250	5	integration	integration	NOUN
aijbe-1120	250	6	of	of	ADP
aijbe-1120	250	7	forensic	forensic	ADJ
aijbe-1120	250	8	accounting	accounting	NOUN
aijbe-1120	250	9	tools	tool	NOUN
aijbe-1120	250	10	provides	provide	VERB
aijbe-1120	250	11	more	more	ADV
aijbe-1120	250	12	effective	effective	ADJ
aijbe-1120	250	13	oversight	oversight	NOUN
aijbe-1120	250	14	compared	compare	VERB
aijbe-1120	250	15	to	to	ADP
aijbe-1120	250	16	traditional	traditional	ADJ
aijbe-1120	250	17	audit	audit	NOUN
aijbe-1120	250	18	procedures	procedure	NOUN
aijbe-1120	250	19	.	.	PUNCT
aijbe-1120	251	1	moreover	moreover	ADV
aijbe-1120	251	2	,	,	PUNCT
aijbe-1120	251	3	the	the	DET
aijbe-1120	251	4	research	research	NOUN
aijbe-1120	251	5	underscores	underscore	VERB
aijbe-1120	251	6	that	that	SCONJ
aijbe-1120	251	7	forensic	forensic	ADJ
aijbe-1120	251	8	accounting	accounting	NOUN
aijbe-1120	251	9	is	be	AUX
aijbe-1120	251	10	not	not	PART
aijbe-1120	251	11	limited	limit	VERB
aijbe-1120	251	12	to	to	PART
aijbe-1120	251	13	fraud	fraud	VERB
aijbe-1120	251	14	prevention	prevention	NOUN
aijbe-1120	251	15	but	but	CCONJ
aijbe-1120	251	16	also	also	ADV
aijbe-1120	251	17	plays	play	VERB
aijbe-1120	251	18	a	a	DET
aijbe-1120	251	19	strategic	strategic	ADJ
aijbe-1120	251	20	role	role	NOUN
aijbe-1120	251	21	in	in	ADP
aijbe-1120	251	22	fostering	foster	VERB
aijbe-1120	251	23	transparency	transparency	NOUN
aijbe-1120	251	24	and	and	CCONJ
aijbe-1120	251	25	reinforcing	reinforce	VERB
aijbe-1120	251	26	regulatory	regulatory	ADJ
aijbe-1120	251	27	compliance	compliance	NOUN
aijbe-1120	251	28	within	within	ADP
aijbe-1120	251	29	environmentally	environmentally	ADV
aijbe-1120	251	30	sensitive	sensitive	ADJ
aijbe-1120	251	31	industries	industry	NOUN
aijbe-1120	251	32	.	.	PUNCT
aijbe-1120	252	1	the	the	DET
aijbe-1120	252	2	oil	oil	NOUN
aijbe-1120	252	3	and	and	CCONJ
aijbe-1120	252	4	gas	gas	NOUN
aijbe-1120	252	5	sector	sector	NOUN
aijbe-1120	252	6	,	,	PUNCT
aijbe-1120	252	7	given	give	VERB
aijbe-1120	252	8	its	its	PRON
aijbe-1120	252	9	environmental	environmental	ADJ
aijbe-1120	252	10	footprint	footprint	NOUN
aijbe-1120	252	11	and	and	CCONJ
aijbe-1120	252	12	high	high	ADJ
aijbe-1120	252	13	operational	operational	ADJ
aijbe-1120	252	14	costs	cost	NOUN
aijbe-1120	252	15	,	,	PUNCT
aijbe-1120	252	16	demands	demand	VERB
aijbe-1120	252	17	robust	robust	ADJ
aijbe-1120	252	18	accounting	accounting	NOUN
aijbe-1120	252	19	practices	practice	NOUN
aijbe-1120	252	20	to	to	PART
aijbe-1120	252	21	ensure	ensure	VERB
aijbe-1120	252	22	that	that	SCONJ
aijbe-1120	252	23	environmental	environmental	ADJ
aijbe-1120	252	24	liabilities	liability	NOUN
aijbe-1120	252	25	are	be	AUX
aijbe-1120	252	26	neither	neither	CCONJ
aijbe-1120	252	27	understated	understate	VERB
aijbe-1120	252	28	nor	nor	CCONJ
aijbe-1120	252	29	misrepresented	misrepresent	VERB
aijbe-1120	252	30	.	.	PUNCT
aijbe-1120	253	1	the	the	DET
aijbe-1120	253	2	findings	finding	NOUN
aijbe-1120	253	3	imply	imply	VERB
aijbe-1120	253	4	that	that	SCONJ
aijbe-1120	253	5	when	when	SCONJ
aijbe-1120	253	6	properly	properly	ADV
aijbe-1120	253	7	deployed	deploy	VERB
aijbe-1120	253	8	,	,	PUNCT
aijbe-1120	253	9	forensic	forensic	ADJ
aijbe-1120	253	10	accounting	accounting	NOUN
aijbe-1120	253	11	serves	serve	VERB
aijbe-1120	253	12	as	as	ADP
aijbe-1120	253	13	a	a	DET
aijbe-1120	253	14	deterrent	deterrent	NOUN
aijbe-1120	253	15	to	to	PART
aijbe-1120	253	16	fraud	fraud	VERB
aijbe-1120	253	17	and	and	CCONJ
aijbe-1120	253	18	promotes	promote	VERB
aijbe-1120	253	19	the	the	DET
aijbe-1120	253	20	integrity	integrity	NOUN
aijbe-1120	253	21	of	of	ADP
aijbe-1120	253	22	financial	financial	ADJ
aijbe-1120	253	23	and	and	CCONJ
aijbe-1120	253	24	environmental	environmental	ADJ
aijbe-1120	253	25	disclosures	disclosure	NOUN
aijbe-1120	253	26	.	.	PUNCT
aijbe-1120	254	1	in	in	ADP
aijbe-1120	254	2	essence	essence	NOUN
aijbe-1120	254	3	,	,	PUNCT
aijbe-1120	254	4	this	this	DET
aijbe-1120	254	5	study	study	NOUN
aijbe-1120	254	6	fills	fill	VERB
aijbe-1120	254	7	a	a	DET
aijbe-1120	254	8	gap	gap	NOUN
aijbe-1120	254	9	in	in	ADP
aijbe-1120	254	10	environmental	environmental	ADJ
aijbe-1120	254	11	accounting	accounting	NOUN
aijbe-1120	254	12	literature	literature	NOUN
aijbe-1120	254	13	by	by	ADP
aijbe-1120	254	14	empirically	empirically	ADV
aijbe-1120	254	15	demonstrating	demonstrate	VERB
aijbe-1120	254	16	the	the	DET
aijbe-1120	254	17	efficacy	efficacy	NOUN
aijbe-1120	254	18	of	of	ADP
aijbe-1120	254	19	forensic	forensic	ADJ
aijbe-1120	254	20	accounting	accounting	NOUN
aijbe-1120	254	21	mechanisms	mechanism	NOUN
aijbe-1120	254	22	in	in	ADP
aijbe-1120	254	23	fraud	fraud	NOUN
aijbe-1120	254	24	detection	detection	NOUN
aijbe-1120	254	25	.	.	PUNCT
aijbe-1120	255	1	it	it	PRON
aijbe-1120	255	2	also	also	ADV
aijbe-1120	255	3	extends	extend	VERB
aijbe-1120	255	4	the	the	DET
aijbe-1120	255	5	relevance	relevance	NOUN
aijbe-1120	255	6	of	of	ADP
aijbe-1120	255	7	stakeholder	stakeholder	NOUN
aijbe-1120	255	8	and	and	CCONJ
aijbe-1120	255	9	legitimacy	legitimacy	NOUN
aijbe-1120	255	10	theories	theory	NOUN
aijbe-1120	255	11	by	by	ADP
aijbe-1120	255	12	affirming	affirm	VERB
aijbe-1120	255	13	that	that	PRON
aijbe-1120	255	14	reliable	reliable	ADJ
aijbe-1120	255	15	,	,	PUNCT
aijbe-1120	255	16	accurate	accurate	ADJ
aijbe-1120	255	17	environmental	environmental	ADJ
aijbe-1120	255	18	reports	report	NOUN
aijbe-1120	255	19	are	be	AUX
aijbe-1120	255	20	not	not	PART
aijbe-1120	255	21	only	only	ADV
aijbe-1120	255	22	necessary	necessary	ADJ
aijbe-1120	255	23	for	for	ADP
aijbe-1120	255	24	investor	investor	NOUN
aijbe-1120	255	25	confidence	confidence	NOUN
aijbe-1120	255	26	but	but	CCONJ
aijbe-1120	255	27	also	also	ADV
aijbe-1120	255	28	for	for	ADP
aijbe-1120	255	29	societal	societal	ADJ
aijbe-1120	255	30	and	and	CCONJ
aijbe-1120	255	31	environmental	environmental	ADJ
aijbe-1120	255	32	sustainability	sustainability	NOUN
aijbe-1120	255	33	.	.	PUNCT
aijbe-1120	256	1	the	the	DET
aijbe-1120	256	2	adoption	adoption	NOUN
aijbe-1120	256	3	of	of	ADP
aijbe-1120	256	4	forensic	forensic	ADJ
aijbe-1120	256	5	accounting	accounting	NOUN
aijbe-1120	256	6	practices	practice	NOUN
aijbe-1120	256	7	should	should	AUX
aijbe-1120	256	8	,	,	PUNCT
aijbe-1120	256	9	therefore	therefore	ADV
aijbe-1120	256	10	,	,	PUNCT
aijbe-1120	256	11	be	be	AUX
aijbe-1120	256	12	institutionalized	institutionalize	VERB
aijbe-1120	256	13	across	across	ADP
aijbe-1120	256	14	regulatory	regulatory	ADJ
aijbe-1120	256	15	frameworks	framework	NOUN
aijbe-1120	256	16	and	and	CCONJ
aijbe-1120	256	17	corporate	corporate	ADJ
aijbe-1120	256	18	governance	governance	NOUN
aijbe-1120	256	19	codes	code	NOUN
aijbe-1120	256	20	in	in	ADP
aijbe-1120	256	21	the	the	DET
aijbe-1120	256	22	oil	oil	NOUN
aijbe-1120	256	23	and	and	CCONJ
aijbe-1120	256	24	gas	gas	NOUN
aijbe-1120	256	25	industry	industry	NOUN
aijbe-1120	256	26	.	.	PUNCT
aijbe-1120	257	1	recommendations	recommendation	NOUN
aijbe-1120	257	2	based	base	VERB
aijbe-1120	257	3	on	on	ADP
aijbe-1120	257	4	the	the	DET
aijbe-1120	257	5	findings	finding	NOUN
aijbe-1120	257	6	of	of	ADP
aijbe-1120	257	7	this	this	DET
aijbe-1120	257	8	research	research	NOUN
aijbe-1120	257	9	,	,	PUNCT
aijbe-1120	257	10	it	it	PRON
aijbe-1120	257	11	is	be	AUX
aijbe-1120	257	12	recommended	recommend	VERB
aijbe-1120	257	13	that	that	SCONJ
aijbe-1120	257	14	oil	oil	NOUN
aijbe-1120	257	15	and	and	CCONJ
aijbe-1120	257	16	gas	gas	NOUN
aijbe-1120	257	17	companies	company	NOUN
aijbe-1120	257	18	in	in	ADP
aijbe-1120	257	19	nigeria	nigeria	PROPN
aijbe-1120	257	20	institutionalize	institutionalize	VERB
aijbe-1120	257	21	forensic	forensic	ADJ
aijbe-1120	257	22	accounting	accounting	NOUN
aijbe-1120	257	23	techniques	technique	NOUN
aijbe-1120	257	24	across	across	ADP
aijbe-1120	257	25	all	all	DET
aijbe-1120	257	26	levels	level	NOUN
aijbe-1120	257	27	of	of	ADP
aijbe-1120	257	28	environmental	environmental	ADJ
aijbe-1120	257	29	reporting	reporting	NOUN
aijbe-1120	257	30	.	.	PUNCT
aijbe-1120	258	1	specifically	specifically	ADV
aijbe-1120	258	2	,	,	PUNCT
aijbe-1120	258	3	organizations	organization	NOUN
aijbe-1120	258	4	should	should	AUX
aijbe-1120	258	5	establish	establish	VERB
aijbe-1120	258	6	specialized	specialized	ADJ
aijbe-1120	258	7	forensic	forensic	ADJ
aijbe-1120	258	8	accounting	accounting	NOUN
aijbe-1120	258	9	units	unit	NOUN
aijbe-1120	258	10	tasked	task	VERB
aijbe-1120	258	11	with	with	ADP
aijbe-1120	258	12	evaluating	evaluate	VERB
aijbe-1120	258	13	and	and	CCONJ
aijbe-1120	258	14	verifying	verify	VERB
aijbe-1120	258	15	environmental	environmental	ADJ
aijbe-1120	258	16	cost	cost	NOUN
aijbe-1120	258	17	data	datum	NOUN
aijbe-1120	258	18	,	,	PUNCT
aijbe-1120	258	19	oyewole	oyewole	PROPN
aijbe-1120	258	20	johnson	johnson	PROPN
aijbe-1120	258	21	stephen	stephen	PROPN
aijbe-1120	258	22	fca	fca	PROPN
aijbe-1120	258	23	and	and	CCONJ
aijbe-1120	258	24	eke	eke	ADJ
aijbe-1120	258	25	robert	robert	PROPN
aijbe-1120	258	26	ike	ike	PROPN
aijbe-1120	258	27	phd	phd	PROPN
aijbe-1120	258	28	,	,	PUNCT
aijbe-1120	258	29	fca	fca	PROPN
aijbe-1120	258	30	.	.	PUNCT
aijbe-1120	259	1	(	(	PUNCT
aijbe-1120	259	2	2025	2025	NUM
aijbe-1120	259	3	)	)	PUNCT
aijbe-1120	259	4	13	13	NUM
aijbe-1120	259	5	american	american	ADJ
aijbe-1120	259	6	interdisciplinary	interdisciplinary	ADJ
aijbe-1120	259	7	journal	journal	NOUN
aijbe-1120	259	8	of	of	ADP
aijbe-1120	259	9	business	business	NOUN
aijbe-1120	259	10	and	and	CCONJ
aijbe-1120	259	11	economics	economic	NOUN
aijbe-1120	259	12	|	|	ADV
aijbe-1120	259	13	https://sadijournals.org/index.php/aijbe|	https://sadijournals.org/index.php/aijbe|	VERB
aijbe-1120	259	14	editorial@sadijournals.org	editorial@sadijournals.org	PROPN
aijbe-1120	259	15	emission	emission	NOUN
aijbe-1120	259	16	disclosures	disclosure	NOUN
aijbe-1120	259	17	,	,	PUNCT
aijbe-1120	259	18	and	and	CCONJ
aijbe-1120	259	19	regulatory	regulatory	ADJ
aijbe-1120	259	20	compliance	compliance	NOUN
aijbe-1120	259	21	documentation	documentation	NOUN
aijbe-1120	259	22	.	.	PUNCT
aijbe-1120	260	1	this	this	PRON
aijbe-1120	260	2	will	will	AUX
aijbe-1120	260	3	enhance	enhance	VERB
aijbe-1120	260	4	the	the	DET
aijbe-1120	260	5	credibility	credibility	NOUN
aijbe-1120	260	6	of	of	ADP
aijbe-1120	260	7	reports	report	NOUN
aijbe-1120	260	8	submitted	submit	VERB
aijbe-1120	260	9	to	to	ADP
aijbe-1120	260	10	both	both	DET
aijbe-1120	260	11	regulators	regulator	NOUN
aijbe-1120	260	12	and	and	CCONJ
aijbe-1120	260	13	stakeholders	stakeholder	NOUN
aijbe-1120	260	14	.	.	PUNCT
aijbe-1120	261	1	furthermore	furthermore	ADV
aijbe-1120	261	2	,	,	PUNCT
aijbe-1120	261	3	regulatory	regulatory	ADJ
aijbe-1120	261	4	agencies	agency	NOUN
aijbe-1120	261	5	such	such	ADJ
aijbe-1120	261	6	as	as	ADP
aijbe-1120	261	7	the	the	DET
aijbe-1120	261	8	financial	financial	ADJ
aijbe-1120	261	9	reporting	reporting	NOUN
aijbe-1120	261	10	council	council	PROPN
aijbe-1120	261	11	of	of	ADP
aijbe-1120	261	12	nigeria	nigeria	PROPN
aijbe-1120	261	13	(	(	PUNCT
aijbe-1120	261	14	frcn	frcn	PROPN
aijbe-1120	261	15	)	)	PUNCT
aijbe-1120	261	16	,	,	PUNCT
aijbe-1120	261	17	the	the	DET
aijbe-1120	261	18	department	department	NOUN
aijbe-1120	261	19	of	of	ADP
aijbe-1120	261	20	petroleum	petroleum	NOUN
aijbe-1120	261	21	resources	resource	NOUN
aijbe-1120	261	22	(	(	PUNCT
aijbe-1120	261	23	dpr	dpr	PROPN
aijbe-1120	261	24	)	)	PUNCT
aijbe-1120	261	25	,	,	PUNCT
aijbe-1120	261	26	and	and	CCONJ
aijbe-1120	261	27	the	the	DET
aijbe-1120	261	28	nigerian	nigerian	ADJ
aijbe-1120	261	29	extractive	extractive	ADJ
aijbe-1120	261	30	industries	industry	NOUN
aijbe-1120	261	31	transparency	transparency	NOUN
aijbe-1120	261	32	initiative	initiative	NOUN
aijbe-1120	261	33	(	(	PUNCT
aijbe-1120	261	34	neiti	neiti	ADV
aijbe-1120	261	35	)	)	PUNCT
aijbe-1120	261	36	should	should	AUX
aijbe-1120	261	37	mandate	mandate	VERB
aijbe-1120	261	38	the	the	DET
aijbe-1120	261	39	periodic	periodic	ADJ
aijbe-1120	261	40	use	use	NOUN
aijbe-1120	261	41	of	of	ADP
aijbe-1120	261	42	forensic	forensic	ADJ
aijbe-1120	261	43	accounting	accounting	NOUN
aijbe-1120	261	44	audits	audits	NOUN
aijbe-1120	261	45	,	,	PUNCT
aijbe-1120	261	46	especially	especially	ADV
aijbe-1120	261	47	in	in	ADP
aijbe-1120	261	48	firms	firm	NOUN
aijbe-1120	261	49	with	with	ADP
aijbe-1120	261	50	recurring	recur	VERB
aijbe-1120	261	51	financial	financial	ADJ
aijbe-1120	261	52	or	or	CCONJ
aijbe-1120	261	53	environmental	environmental	ADJ
aijbe-1120	261	54	compliance	compliance	NOUN
aijbe-1120	261	55	issues	issue	NOUN
aijbe-1120	261	56	.	.	PUNCT
aijbe-1120	262	1	by	by	ADP
aijbe-1120	262	2	integrating	integrate	VERB
aijbe-1120	262	3	forensic	forensic	ADJ
aijbe-1120	262	4	procedures	procedure	NOUN
aijbe-1120	262	5	into	into	ADP
aijbe-1120	262	6	standard	standard	ADJ
aijbe-1120	262	7	regulatory	regulatory	ADJ
aijbe-1120	262	8	audits	audits	NOUN
aijbe-1120	262	9	,	,	PUNCT
aijbe-1120	262	10	these	these	DET
aijbe-1120	262	11	bodies	body	NOUN
aijbe-1120	262	12	can	can	AUX
aijbe-1120	262	13	significantly	significantly	ADV
aijbe-1120	262	14	reduce	reduce	VERB
aijbe-1120	262	15	the	the	DET
aijbe-1120	262	16	prevalence	prevalence	NOUN
aijbe-1120	262	17	of	of	ADP
aijbe-1120	262	18	greenwashing	greenwashing	NOUN
aijbe-1120	262	19	and	and	CCONJ
aijbe-1120	262	20	environmental	environmental	ADJ
aijbe-1120	262	21	misstatements	misstatement	NOUN
aijbe-1120	262	22	in	in	ADP
aijbe-1120	262	23	the	the	DET
aijbe-1120	262	24	sector	sector	NOUN
aijbe-1120	262	25	.	.	PUNCT
aijbe-1120	263	1	lastly	lastly	ADV
aijbe-1120	263	2	,	,	PUNCT
aijbe-1120	263	3	capacity	capacity	NOUN
aijbe-1120	263	4	building	building	NOUN
aijbe-1120	263	5	should	should	AUX
aijbe-1120	263	6	be	be	AUX
aijbe-1120	263	7	prioritized	prioritize	VERB
aijbe-1120	263	8	.	.	PUNCT
aijbe-1120	264	1	companies	company	NOUN
aijbe-1120	264	2	and	and	CCONJ
aijbe-1120	264	3	regulators	regulator	NOUN
aijbe-1120	264	4	should	should	AUX
aijbe-1120	264	5	invest	invest	VERB
aijbe-1120	264	6	in	in	ADP
aijbe-1120	264	7	continuous	continuous	ADJ
aijbe-1120	264	8	training	training	NOUN
aijbe-1120	264	9	for	for	ADP
aijbe-1120	264	10	accountants	accountant	NOUN
aijbe-1120	264	11	,	,	PUNCT
aijbe-1120	264	12	auditors	auditor	NOUN
aijbe-1120	264	13	,	,	PUNCT
aijbe-1120	264	14	and	and	CCONJ
aijbe-1120	264	15	internal	internal	ADJ
aijbe-1120	264	16	control	control	NOUN
aijbe-1120	264	17	personnel	personnel	NOUN
aijbe-1120	264	18	on	on	ADP
aijbe-1120	264	19	forensic	forensic	ADJ
aijbe-1120	264	20	tools	tool	NOUN
aijbe-1120	264	21	,	,	PUNCT
aijbe-1120	264	22	digital	digital	PROPN
aijbe-1120	264	23	fraud	fraud	NOUN
aijbe-1120	264	24	analytics	analytic	NOUN
aijbe-1120	264	25	,	,	PUNCT
aijbe-1120	264	26	and	and	CCONJ
aijbe-1120	264	27	environmental	environmental	ADJ
aijbe-1120	264	28	data	datum	NOUN
aijbe-1120	264	29	validation	validation	NOUN
aijbe-1120	264	30	.	.	PUNCT
aijbe-1120	265	1	partnering	partner	VERB
aijbe-1120	265	2	with	with	ADP
aijbe-1120	265	3	academic	academic	ADJ
aijbe-1120	265	4	institutions	institution	NOUN
aijbe-1120	265	5	and	and	CCONJ
aijbe-1120	265	6	professional	professional	ADJ
aijbe-1120	265	7	bodies	body	NOUN
aijbe-1120	265	8	to	to	PART
aijbe-1120	265	9	develop	develop	VERB
aijbe-1120	265	10	forensic	forensic	ADJ
aijbe-1120	265	11	environmental	environmental	ADJ
aijbe-1120	265	12	accounting	accounting	NOUN
aijbe-1120	265	13	curricula	curricula	NOUN
aijbe-1120	265	14	will	will	AUX
aijbe-1120	265	15	further	far	ADV
aijbe-1120	265	16	ensure	ensure	VERB
aijbe-1120	265	17	that	that	SCONJ
aijbe-1120	265	18	the	the	DET
aijbe-1120	265	19	next	next	ADJ
aijbe-1120	265	20	generation	generation	NOUN
aijbe-1120	265	21	of	of	ADP
aijbe-1120	265	22	accountants	accountant	NOUN
aijbe-1120	265	23	is	be	AUX
aijbe-1120	265	24	equipped	equip	VERB
aijbe-1120	265	25	to	to	PART
aijbe-1120	265	26	tackle	tackle	VERB
aijbe-1120	265	27	complex	complex	ADJ
aijbe-1120	265	28	environmental	environmental	ADJ
aijbe-1120	265	29	fraud	fraud	NOUN
aijbe-1120	265	30	cases	case	NOUN
aijbe-1120	265	31	in	in	ADP
aijbe-1120	265	32	line	line	NOUN
aijbe-1120	265	33	with	with	ADP
aijbe-1120	265	34	international	international	ADJ
aijbe-1120	265	35	best	good	ADJ
aijbe-1120	265	36	practices	practice	NOUN
aijbe-1120	265	37	.	.	PUNCT
aijbe-1120	266	1	references	reference	NOUN
aijbe-1120	266	2	alhassan	alhassan	PROPN
aijbe-1120	266	3	,	,	PUNCT
aijbe-1120	266	4	i.	i.	PROPN
aijbe-1120	266	5	,	,	PUNCT
aijbe-1120	266	6	&	&	CCONJ
aijbe-1120	266	7	anwarul	anwarul	PROPN
aijbe-1120	266	8	-	-	PUNCT
aijbe-1120	266	9	islam	islam	PROPN
aijbe-1120	266	10	,	,	PUNCT
aijbe-1120	266	11	k.	k.	PROPN
aijbe-1120	266	12	m.	m.	PROPN
aijbe-1120	266	13	(	(	PUNCT
aijbe-1120	266	14	2019	2019	NUM
aijbe-1120	266	15	)	)	PUNCT
aijbe-1120	266	16	.	.	PUNCT
aijbe-1120	267	1	the	the	DET
aijbe-1120	267	2	impact	impact	NOUN
aijbe-1120	267	3	of	of	ADP
aijbe-1120	267	4	environmental	environmental	ADJ
aijbe-1120	267	5	and	and	CCONJ
aijbe-1120	267	6	social	social	ADJ
aijbe-1120	267	7	disclosures	disclosure	NOUN
aijbe-1120	267	8	on	on	ADP
aijbe-1120	267	9	the	the	DET
aijbe-1120	267	10	financial	financial	ADJ
aijbe-1120	267	11	performance	performance	NOUN
aijbe-1120	267	12	of	of	ADP
aijbe-1120	267	13	oil	oil	NOUN
aijbe-1120	267	14	and	and	CCONJ
aijbe-1120	267	15	gas	gas	NOUN
aijbe-1120	267	16	companies	company	NOUN
aijbe-1120	267	17	in	in	ADP
aijbe-1120	267	18	nigeria	nigeria	PROPN
aijbe-1120	267	19	.	.	PUNCT
aijbe-1120	268	1	the	the	DET
aijbe-1120	268	2	millennium	millennium	PROPN
aijbe-1120	268	3	university	university	PROPN
aijbe-1120	268	4	journal	journal	NOUN
aijbe-1120	268	5	,	,	PUNCT
aijbe-1120	268	6	4(1	4(1	NUM
aijbe-1120	268	7	)	)	PUNCT
aijbe-1120	268	8	,	,	PUNCT
aijbe-1120	268	9	33–44	33–44	NUM
aijbe-1120	268	10	.	.	PUNCT
aijbe-1120	268	11	donaldson	donaldson	PROPN
aijbe-1120	268	12	,	,	PUNCT
aijbe-1120	268	13	t.	t.	PROPN
aijbe-1120	268	14	,	,	PUNCT
aijbe-1120	268	15	&	&	CCONJ
aijbe-1120	268	16	preston	preston	PROPN
aijbe-1120	268	17	,	,	PUNCT
aijbe-1120	268	18	l.	l.	PROPN
aijbe-1120	268	19	e.	e.	PROPN
aijbe-1120	268	20	(	(	PUNCT
aijbe-1120	268	21	1995	1995	NUM
aijbe-1120	268	22	)	)	PUNCT
aijbe-1120	268	23	.	.	PUNCT
aijbe-1120	269	1	the	the	DET
aijbe-1120	269	2	stakeholder	stakeholder	NOUN
aijbe-1120	269	3	theory	theory	NOUN
aijbe-1120	269	4	of	of	ADP
aijbe-1120	269	5	the	the	DET
aijbe-1120	269	6	corporation	corporation	NOUN
aijbe-1120	269	7	:	:	PUNCT
aijbe-1120	269	8	concepts	concept	NOUN
aijbe-1120	269	9	,	,	PUNCT
aijbe-1120	269	10	evidence	evidence	NOUN
aijbe-1120	269	11	,	,	PUNCT
aijbe-1120	269	12	and	and	CCONJ
aijbe-1120	269	13	implications	implication	NOUN
aijbe-1120	269	14	.	.	PUNCT
aijbe-1120	270	1	academy	academy	PROPN
aijbe-1120	270	2	of	of	ADP
aijbe-1120	270	3	management	management	PROPN
aijbe-1120	270	4	review	review	NOUN
aijbe-1120	270	5	,	,	PUNCT
aijbe-1120	270	6	20(1	20(1	NUM
aijbe-1120	270	7	)	)	PUNCT
aijbe-1120	270	8	,	,	PUNCT
aijbe-1120	270	9	65–91	65–91	NUM
aijbe-1120	270	10	.	.	PUNCT
aijbe-1120	271	1	https://doi.org/10.5465/amr.1995.9503271992	https://doi.org/10.5465/amr.1995.9503271992	PROPN
aijbe-1120	271	2	erhinyoja	erhinyoja	PROPN
aijbe-1120	271	3	,	,	PUNCT
aijbe-1120	271	4	e.	e.	PROPN
aijbe-1120	271	5	f.	f.	PROPN
aijbe-1120	271	6	,	,	PUNCT
aijbe-1120	271	7	&	&	CCONJ
aijbe-1120	271	8	marcella	marcella	PROPN
aijbe-1120	271	9	,	,	PUNCT
aijbe-1120	271	10	e.	e.	PROPN
aijbe-1120	271	11	c.	c.	PROPN
aijbe-1120	271	12	(	(	PUNCT
aijbe-1120	271	13	2019	2019	NUM
aijbe-1120	271	14	)	)	PUNCT
aijbe-1120	271	15	.	.	PUNCT
aijbe-1120	272	1	corporate	corporate	ADJ
aijbe-1120	272	2	social	social	ADJ
aijbe-1120	272	3	sustainability	sustainability	NOUN
aijbe-1120	272	4	reporting	reporting	NOUN
aijbe-1120	272	5	and	and	CCONJ
aijbe-1120	272	6	financial	financial	ADJ
aijbe-1120	272	7	performance	performance	NOUN
aijbe-1120	272	8	of	of	ADP
aijbe-1120	272	9	oil	oil	NOUN
aijbe-1120	272	10	and	and	CCONJ
aijbe-1120	272	11	gas	gas	NOUN
aijbe-1120	272	12	industry	industry	NOUN
aijbe-1120	272	13	in	in	ADP
aijbe-1120	272	14	nigeria	nigeria	PROPN
aijbe-1120	272	15	.	.	PUNCT
aijbe-1120	273	1	international	international	ADJ
aijbe-1120	273	2	journal	journal	PROPN
aijbe-1120	273	3	of	of	ADP
aijbe-1120	273	4	accounting	accounting	NOUN
aijbe-1120	273	5	,	,	PUNCT
aijbe-1120	273	6	finance	finance	NOUN
aijbe-1120	273	7	and	and	CCONJ
aijbe-1120	273	8	risk	risk	NOUN
aijbe-1120	273	9	management	management	NOUN
aijbe-1120	273	10	,	,	PUNCT
aijbe-1120	273	11	4(2	4(2	NUM
aijbe-1120	273	12	)	)	PUNCT
aijbe-1120	273	13	,	,	PUNCT
aijbe-1120	273	14	44–60	44–60	NOUN
aijbe-1120	273	15	.	.	PUNCT
aijbe-1120	273	16	erinoso	erinoso	PROPN
aijbe-1120	273	17	,	,	PUNCT
aijbe-1120	273	18	m.	m.	NOUN
aijbe-1120	273	19	o.	o.	PROPN
aijbe-1120	273	20	,	,	PUNCT
aijbe-1120	273	21	&	&	CCONJ
aijbe-1120	273	22	oyedokun	oyedokun	PROPN
aijbe-1120	273	23	,	,	PUNCT
aijbe-1120	273	24	g.	g.	PROPN
aijbe-1120	273	25	e.	e.	PROPN
aijbe-1120	273	26	(	(	PUNCT
aijbe-1120	273	27	2022	2022	NUM
aijbe-1120	273	28	)	)	PUNCT
aijbe-1120	273	29	.	.	PUNCT
aijbe-1120	274	1	environmental	environmental	ADJ
aijbe-1120	274	2	disclosure	disclosure	NOUN
aijbe-1120	274	3	,	,	PUNCT
aijbe-1120	274	4	audit	audit	NOUN
aijbe-1120	274	5	and	and	CCONJ
aijbe-1120	274	6	financial	financial	ADJ
aijbe-1120	274	7	performance	performance	NOUN
aijbe-1120	274	8	of	of	ADP
aijbe-1120	274	9	listed	list	VERB
aijbe-1120	274	10	oil	oil	NOUN
aijbe-1120	274	11	and	and	CCONJ
aijbe-1120	274	12	gas	gas	NOUN
aijbe-1120	274	13	companies	company	NOUN
aijbe-1120	274	14	in	in	ADP
aijbe-1120	274	15	nigeria	nigeria	PROPN
aijbe-1120	274	16	.	.	PUNCT
aijbe-1120	275	1	african	african	ADJ
aijbe-1120	275	2	economic	economic	ADJ
aijbe-1120	275	3	and	and	CCONJ
aijbe-1120	275	4	management	management	NOUN
aijbe-1120	275	5	review	review	NOUN
aijbe-1120	275	6	,	,	PUNCT
aijbe-1120	275	7	2(3	2(3	NUM
aijbe-1120	275	8	)	)	PUNCT
aijbe-1120	275	9	,	,	PUNCT
aijbe-1120	275	10	1–10	1–10	PROPN
aijbe-1120	275	11	.	.	PUNCT
aijbe-1120	276	1	https://doi.org/10.53790/aemr.v2i3.66	https://doi.org/10.53790/aemr.v2i3.66	PROPN
aijbe-1120	276	2	freeman	freeman	PROPN
aijbe-1120	276	3	,	,	PUNCT
aijbe-1120	276	4	r.	r.	PROPN
aijbe-1120	276	5	e.	e.	PROPN
aijbe-1120	276	6	(	(	PUNCT
aijbe-1120	276	7	1984	1984	NUM
aijbe-1120	276	8	)	)	PUNCT
aijbe-1120	276	9	.	.	PUNCT
aijbe-1120	277	1	strategic	strategic	ADJ
aijbe-1120	277	2	management	management	NOUN
aijbe-1120	277	3	:	:	PUNCT
aijbe-1120	277	4	a	a	DET
aijbe-1120	277	5	stakeholder	stakeholder	NOUN
aijbe-1120	277	6	approach	approach	NOUN
aijbe-1120	277	7	.	.	PUNCT
aijbe-1120	278	1	pitman	pitman	NOUN
aijbe-1120	278	2	.	.	PUNCT
aijbe-1120	279	1	freeman	freeman	PROPN
aijbe-1120	279	2	,	,	PUNCT
aijbe-1120	279	3	r.	r.	PROPN
aijbe-1120	279	4	e.	e.	PROPN
aijbe-1120	279	5	,	,	PUNCT
aijbe-1120	279	6	harrison	harrison	PROPN
aijbe-1120	279	7	,	,	PUNCT
aijbe-1120	279	8	j.	j.	PROPN
aijbe-1120	279	9	s.	s.	PROPN
aijbe-1120	279	10	,	,	PUNCT
aijbe-1120	279	11	wicks	wick	NOUN
aijbe-1120	279	12	,	,	PUNCT
aijbe-1120	279	13	a.	a.	PROPN
aijbe-1120	279	14	c.	c.	PROPN
aijbe-1120	279	15	,	,	PUNCT
aijbe-1120	279	16	parmar	parmar	PROPN
aijbe-1120	279	17	,	,	PUNCT
aijbe-1120	279	18	b.	b.	PROPN
aijbe-1120	279	19	l.	l.	PROPN
aijbe-1120	279	20	,	,	PUNCT
aijbe-1120	279	21	&	&	CCONJ
aijbe-1120	279	22	de	de	PROPN
aijbe-1120	279	23	colle	colle	PROPN
aijbe-1120	279	24	,	,	PUNCT
aijbe-1120	279	25	s.	s.	PROPN
aijbe-1120	279	26	(	(	PUNCT
aijbe-1120	279	27	2010	2010	NUM
aijbe-1120	279	28	)	)	PUNCT
aijbe-1120	279	29	.	.	PUNCT
aijbe-1120	280	1	stakeholder	stakeholder	PROPN
aijbe-1120	280	2	theory	theory	NOUN
aijbe-1120	280	3	:	:	PUNCT
aijbe-1120	280	4	the	the	DET
aijbe-1120	280	5	state	state	NOUN
aijbe-1120	280	6	of	of	ADP
aijbe-1120	280	7	the	the	DET
aijbe-1120	280	8	art	art	NOUN
aijbe-1120	280	9	.	.	PUNCT
aijbe-1120	281	1	cambridge	cambridge	PROPN
aijbe-1120	281	2	university	university	PROPN
aijbe-1120	281	3	press	press	NOUN
aijbe-1120	281	4	.	.	PUNCT
aijbe-1120	282	1	jensen	jensen	PROPN
aijbe-1120	282	2	,	,	PUNCT
aijbe-1120	282	3	m.	m.	PROPN
aijbe-1120	282	4	c.	c.	PROPN
aijbe-1120	282	5	(	(	PUNCT
aijbe-1120	282	6	2002	2002	NUM
aijbe-1120	282	7	)	)	PUNCT
aijbe-1120	282	8	.	.	PUNCT
aijbe-1120	283	1	value	value	PROPN
aijbe-1120	283	2	maximization	maximization	NOUN
aijbe-1120	283	3	,	,	PUNCT
aijbe-1120	283	4	stakeholder	stakeholder	NOUN
aijbe-1120	283	5	theory	theory	NOUN
aijbe-1120	283	6	,	,	PUNCT
aijbe-1120	283	7	and	and	CCONJ
aijbe-1120	283	8	the	the	DET
aijbe-1120	283	9	corporate	corporate	ADJ
aijbe-1120	283	10	objective	objective	ADJ
aijbe-1120	283	11	function	function	NOUN
aijbe-1120	283	12	.	.	PUNCT
aijbe-1120	284	1	business	business	NOUN
aijbe-1120	284	2	ethics	ethic	NOUN
aijbe-1120	284	3	quarterly	quarterly	ADV
aijbe-1120	284	4	,	,	PUNCT
aijbe-1120	284	5	12(2	12(2	NUM
aijbe-1120	284	6	)	)	PUNCT
aijbe-1120	284	7	,	,	PUNCT
aijbe-1120	284	8	235–256	235–256	NUM
aijbe-1120	284	9	.	.	PUNCT
aijbe-1120	285	1	https://doi.org/10.2307/3857812	https://doi.org/10.2307/3857812	PROPN
aijbe-1120	285	2	jones	jones	PROPN
aijbe-1120	285	3	,	,	PUNCT
aijbe-1120	285	4	t.	t.	PROPN
aijbe-1120	285	5	m.	m.	NOUN
aijbe-1120	285	6	(	(	PUNCT
aijbe-1120	285	7	1995	1995	NUM
aijbe-1120	285	8	)	)	PUNCT
aijbe-1120	285	9	.	.	PUNCT
aijbe-1120	286	1	instrumental	instrumental	ADJ
aijbe-1120	286	2	stakeholder	stakeholder	NOUN
aijbe-1120	286	3	theory	theory	PROPN
aijbe-1120	286	4	:	:	PUNCT
aijbe-1120	286	5	a	a	DET
aijbe-1120	286	6	synthesis	synthesis	NOUN
aijbe-1120	286	7	of	of	ADP
aijbe-1120	286	8	ethics	ethic	NOUN
aijbe-1120	286	9	and	and	CCONJ
aijbe-1120	286	10	economics	economic	NOUN
aijbe-1120	286	11	.	.	PUNCT
aijbe-1120	287	1	academy	academy	PROPN
aijbe-1120	287	2	of	of	ADP
aijbe-1120	287	3	management	management	PROPN
aijbe-1120	287	4	review	review	PROPN
aijbe-1120	287	5	,	,	PUNCT
aijbe-1120	287	6	20(2	20(2	NUM
aijbe-1120	287	7	)	)	PUNCT
aijbe-1120	287	8	,	,	PUNCT
aijbe-1120	287	9	404–437	404–437	NUM
aijbe-1120	287	10	.	.	PUNCT
aijbe-1120	288	1	https://doi.org/10.5465/amr.1995.9507312924	https://doi.org/10.5465/amr.1995.9507312924	PROPN
aijbe-1120	288	2	marwa	marwa	PROPN
aijbe-1120	288	3	,	,	PUNCT
aijbe-1120	288	4	m.	m.	NOUN
aijbe-1120	288	5	,	,	PUNCT
aijbe-1120	288	6	salhi	salhi	NOUN
aijbe-1120	288	7	,	,	PUNCT
aijbe-1120	288	8	b.	b.	PROPN
aijbe-1120	288	9	,	,	PUNCT
aijbe-1120	288	10	&	&	CCONJ
aijbe-1120	288	11	jaboui	jaboui	PROPN
aijbe-1120	288	12	,	,	PUNCT
aijbe-1120	288	13	a.	a.	NOUN
aijbe-1120	288	14	(	(	PUNCT
aijbe-1120	288	15	2020	2020	NUM
aijbe-1120	288	16	)	)	PUNCT
aijbe-1120	288	17	.	.	PUNCT
aijbe-1120	289	1	environmental	environmental	ADJ
aijbe-1120	289	2	audit	audit	NOUN
aijbe-1120	289	3	and	and	CCONJ
aijbe-1120	289	4	environmental	environmental	ADJ
aijbe-1120	289	5	disclosure	disclosure	NOUN
aijbe-1120	289	6	quality	quality	NOUN
aijbe-1120	289	7	.	.	PUNCT
aijbe-1120	290	1	scientific	scientific	ADJ
aijbe-1120	290	2	annals	annal	NOUN
aijbe-1120	290	3	of	of	ADP
aijbe-1120	290	4	economics	economic	NOUN
aijbe-1120	290	5	and	and	CCONJ
aijbe-1120	290	6	business	business	NOUN
aijbe-1120	290	7	,	,	PUNCT
aijbe-1120	290	8	67(1	67(1	NOUN
aijbe-1120	290	9	)	)	PUNCT
aijbe-1120	290	10	,	,	PUNCT
aijbe-1120	290	11	1–23	1–23	PROPN
aijbe-1120	290	12	.	.	PUNCT
aijbe-1120	290	13	oyewole	oyewole	PROPN
aijbe-1120	290	14	johnson	johnson	PROPN
aijbe-1120	290	15	stephen	stephen	PROPN
aijbe-1120	290	16	fca	fca	PROPN
aijbe-1120	290	17	and	and	CCONJ
aijbe-1120	290	18	eke	eke	ADJ
aijbe-1120	290	19	robert	robert	PROPN
aijbe-1120	290	20	ike	ike	PROPN
aijbe-1120	290	21	phd	phd	PROPN
aijbe-1120	290	22	,	,	PUNCT
aijbe-1120	290	23	fca	fca	PROPN
aijbe-1120	290	24	.	.	PUNCT
aijbe-1120	291	1	(	(	PUNCT
aijbe-1120	291	2	2025	2025	NUM
aijbe-1120	291	3	)	)	PUNCT
aijbe-1120	291	4	14	14	NUM
aijbe-1120	291	5	american	american	ADJ
aijbe-1120	291	6	interdisciplinary	interdisciplinary	ADJ
aijbe-1120	291	7	journal	journal	NOUN
aijbe-1120	291	8	of	of	ADP
aijbe-1120	291	9	business	business	NOUN
aijbe-1120	291	10	and	and	CCONJ
aijbe-1120	291	11	economics	economic	NOUN
aijbe-1120	291	12	|	|	ADV
aijbe-1120	291	13	https://sadijournals.org/index.php/aijbe|	https://sadijournals.org/index.php/aijbe|	VERB
aijbe-1120	291	14	editorial@sadijournals.org	editorial@sadijournals.org	PROPN
aijbe-1120	291	15	nkwoji	nkwoji	PROPN
aijbe-1120	291	16	,	,	PUNCT
aijbe-1120	291	17	n.	n.	NOUN
aijbe-1120	291	18	(	(	PUNCT
aijbe-1120	291	19	2021	2021	NUM
aijbe-1120	291	20	)	)	PUNCT
aijbe-1120	291	21	.	.	PUNCT
aijbe-1120	292	1	environmental	environmental	ADJ
aijbe-1120	292	2	accounting	accounting	NOUN
aijbe-1120	292	3	and	and	CCONJ
aijbe-1120	292	4	profitability	profitability	NOUN
aijbe-1120	292	5	of	of	ADP
aijbe-1120	292	6	selected	select	VERB
aijbe-1120	292	7	quoted	quote	VERB
aijbe-1120	292	8	oil	oil	NOUN
aijbe-1120	292	9	and	and	CCONJ
aijbe-1120	292	10	gas	gas	NOUN
aijbe-1120	292	11	companies	company	NOUN
aijbe-1120	292	12	in	in	ADP
aijbe-1120	292	13	nigeria	nigeria	PROPN
aijbe-1120	292	14	(	(	PUNCT
aijbe-1120	292	15	2012–2017	2012–2017	NUM
aijbe-1120	292	16	)	)	PUNCT
aijbe-1120	292	17	.	.	PUNCT
aijbe-1120	293	1	journal	journal	NOUN
aijbe-1120	293	2	of	of	ADP
aijbe-1120	293	3	accounting	accounting	NOUN
aijbe-1120	293	4	and	and	CCONJ
aijbe-1120	293	5	financial	financial	ADJ
aijbe-1120	293	6	management	management	NOUN
aijbe-1120	293	7	,	,	PUNCT
aijbe-1120	293	8	7(3	7(3	NUM
aijbe-1120	293	9	)	)	PUNCT
aijbe-1120	293	10	,	,	PUNCT
aijbe-1120	293	11	22–39	22–39	PROPN
aijbe-1120	293	12	.	.	PUNCT
aijbe-1120	293	13	nwaiwu	nwaiwu	PROPN
aijbe-1120	293	14	,	,	PUNCT
aijbe-1120	293	15	n.	n.	PROPN
aijbe-1120	293	16	j.	j.	PROPN
aijbe-1120	293	17	,	,	PUNCT
aijbe-1120	293	18	&	&	CCONJ
aijbe-1120	293	19	oluka	oluka	ADJ
aijbe-1120	293	20	,	,	PUNCT
aijbe-1120	293	21	n.	n.	NOUN
aijbe-1120	293	22	o.	o.	PROPN
aijbe-1120	293	23	(	(	PUNCT
aijbe-1120	293	24	2018	2018	NUM
aijbe-1120	293	25	)	)	PUNCT
aijbe-1120	293	26	.	.	PUNCT
aijbe-1120	294	1	environmental	environmental	ADJ
aijbe-1120	294	2	cost	cost	NOUN
aijbe-1120	294	3	disclosure	disclosure	NOUN
aijbe-1120	294	4	and	and	CCONJ
aijbe-1120	294	5	financial	financial	ADJ
aijbe-1120	294	6	performance	performance	NOUN
aijbe-1120	294	7	of	of	ADP
aijbe-1120	294	8	oil	oil	NOUN
aijbe-1120	294	9	and	and	CCONJ
aijbe-1120	294	10	gas	gas	NOUN
aijbe-1120	294	11	in	in	ADP
aijbe-1120	294	12	nigeria	nigeria	PROPN
aijbe-1120	294	13	.	.	PUNCT
aijbe-1120	295	1	international	international	ADJ
aijbe-1120	295	2	journal	journal	PROPN
aijbe-1120	295	3	of	of	ADP
aijbe-1120	295	4	advanced	advanced	ADJ
aijbe-1120	295	5	academic	academic	ADJ
aijbe-1120	295	6	research	research	NOUN
aijbe-1120	295	7	,	,	PUNCT
aijbe-1120	295	8	4(2	4(2	NUM
aijbe-1120	295	9	)	)	PUNCT
aijbe-1120	295	10	,	,	PUNCT
aijbe-1120	295	11	1–23	1–23	PROPN
aijbe-1120	295	12	.	.	PUNCT
aijbe-1120	295	13	ogoun	ogoun	PROPN
aijbe-1120	295	14	,	,	PUNCT
aijbe-1120	295	15	i.	i.	PROPN
aijbe-1120	295	16	s.	s.	PROPN
aijbe-1120	295	17	,	,	PUNCT
aijbe-1120	295	18	&	&	CCONJ
aijbe-1120	295	19	ekpulu	ekpulu	VERB
aijbe-1120	295	20	,	,	PUNCT
aijbe-1120	295	21	g.	g.	PROPN
aijbe-1120	295	22	a.	a.	PROPN
aijbe-1120	295	23	(	(	PUNCT
aijbe-1120	295	24	2020	2020	NUM
aijbe-1120	295	25	)	)	PUNCT
aijbe-1120	295	26	.	.	PUNCT
aijbe-1120	296	1	environmental	environmental	ADJ
aijbe-1120	296	2	reporting	reporting	NOUN
aijbe-1120	296	3	and	and	CCONJ
aijbe-1120	296	4	operational	operational	ADJ
aijbe-1120	296	5	performance	performance	NOUN
aijbe-1120	296	6	:	:	PUNCT
aijbe-1120	296	7	a	a	DET
aijbe-1120	296	8	study	study	NOUN
aijbe-1120	296	9	of	of	ADP
aijbe-1120	296	10	listed	list	VERB
aijbe-1120	296	11	manufacturing	manufacturing	NOUN
aijbe-1120	296	12	firms	firm	NOUN
aijbe-1120	296	13	in	in	ADP
aijbe-1120	296	14	nigeria	nigeria	PROPN
aijbe-1120	296	15	.	.	PUNCT
aijbe-1120	297	1	international	international	ADJ
aijbe-1120	297	2	journal	journal	PROPN
aijbe-1120	297	3	of	of	ADP
aijbe-1120	297	4	intellectual	intellectual	ADJ
aijbe-1120	297	5	discourse	discourse	NOUN
aijbe-1120	297	6	,	,	PUNCT
aijbe-1120	297	7	3(1	3(1	NUM
aijbe-1120	297	8	)	)	PUNCT
aijbe-1120	297	9	,	,	PUNCT
aijbe-1120	297	10	381–396	381–396	NUM
aijbe-1120	297	11	.	.	PUNCT
aijbe-1120	297	12	omaliko	omaliko	PROPN
aijbe-1120	297	13	,	,	PUNCT
aijbe-1120	297	14	e.	e.	PROPN
aijbe-1120	297	15	l.	l.	PROPN
aijbe-1120	297	16	,	,	PUNCT
aijbe-1120	297	17	nweze	nweze	PROPN
aijbe-1120	297	18	,	,	PUNCT
aijbe-1120	297	19	a.	a.	NOUN
aijbe-1120	297	20	u.	u.	PROPN
aijbe-1120	297	21	,	,	PUNCT
aijbe-1120	297	22	&	&	CCONJ
aijbe-1120	297	23	nwadialor	nwadialor	PROPN
aijbe-1120	297	24	,	,	PUNCT
aijbe-1120	297	25	e.	e.	PROPN
aijbe-1120	297	26	o.	o.	PROPN
aijbe-1120	297	27	(	(	PUNCT
aijbe-1120	297	28	2020	2020	NUM
aijbe-1120	297	29	)	)	PUNCT
aijbe-1120	297	30	.	.	PUNCT
aijbe-1120	298	1	effect	effect	NOUN
aijbe-1120	298	2	of	of	ADP
aijbe-1120	298	3	social	social	ADJ
aijbe-1120	298	4	and	and	CCONJ
aijbe-1120	298	5	environmental	environmental	ADJ
aijbe-1120	298	6	disclosures	disclosure	NOUN
aijbe-1120	298	7	on	on	ADP
aijbe-1120	298	8	the	the	DET
aijbe-1120	298	9	performance	performance	NOUN
aijbe-1120	298	10	of	of	ADP
aijbe-1120	298	11	non	non	ADJ
aijbe-1120	298	12	-	-	ADJ
aijbe-1120	298	13	financial	financial	ADJ
aijbe-1120	298	14	firms	firm	NOUN
aijbe-1120	298	15	in	in	ADP
aijbe-1120	298	16	nigeria	nigeria	PROPN
aijbe-1120	298	17	.	.	PUNCT
aijbe-1120	299	1	journal	journal	PROPN
aijbe-1120	299	2	of	of	ADP
aijbe-1120	299	3	accounting	accounting	NOUN
aijbe-1120	299	4	and	and	CCONJ
aijbe-1120	299	5	financial	financial	ADJ
aijbe-1120	299	6	management	management	NOUN
aijbe-1120	299	7	,	,	PUNCT
aijbe-1120	299	8	6(1	6(1	NUM
aijbe-1120	299	9	)	)	PUNCT
aijbe-1120	299	10	,	,	PUNCT
aijbe-1120	299	11	67–84	67–84	PROPN
aijbe-1120	299	12	.	.	PUNCT
aijbe-1120	300	1	polycarp	polycarp	PROPN
aijbe-1120	300	2	,	,	PUNCT
aijbe-1120	300	3	s.	s.	PROPN
aijbe-1120	300	4	u.	u.	PROPN
aijbe-1120	300	5	(	(	PUNCT
aijbe-1120	300	6	2019	2019	NUM
aijbe-1120	300	7	)	)	PUNCT
aijbe-1120	300	8	.	.	PUNCT
aijbe-1120	301	1	environmental	environmental	ADJ
aijbe-1120	301	2	accounting	accounting	NOUN
aijbe-1120	301	3	and	and	CCONJ
aijbe-1120	301	4	financial	financial	ADJ
aijbe-1120	301	5	performance	performance	NOUN
aijbe-1120	301	6	of	of	ADP
aijbe-1120	301	7	oil	oil	NOUN
aijbe-1120	301	8	and	and	CCONJ
aijbe-1120	301	9	gas	gas	NOUN
aijbe-1120	301	10	companies	company	NOUN
aijbe-1120	301	11	in	in	ADP
aijbe-1120	301	12	nigeria	nigeria	PROPN
aijbe-1120	301	13	.	.	PUNCT
aijbe-1120	302	1	research	research	NOUN
aijbe-1120	302	2	journal	journal	PROPN
aijbe-1120	302	3	of	of	ADP
aijbe-1120	302	4	finance	finance	NOUN
aijbe-1120	302	5	and	and	CCONJ
aijbe-1120	302	6	accounting	accounting	NOUN
aijbe-1120	302	7	,	,	PUNCT
aijbe-1120	302	8	10(10	10(10	NUM
aijbe-1120	302	9	)	)	PUNCT
aijbe-1120	302	10	,	,	PUNCT
aijbe-1120	302	11	192–200	192–200	NUM
aijbe-1120	302	12	.	.	PUNCT
aijbe-1120	303	1	sternberg	sternberg	PROPN
aijbe-1120	303	2	,	,	PUNCT
aijbe-1120	303	3	e.	e.	PROPN
aijbe-1120	303	4	(	(	PUNCT
aijbe-1120	303	5	1997	1997	NUM
aijbe-1120	303	6	)	)	PUNCT
aijbe-1120	303	7	.	.	PUNCT
aijbe-1120	304	1	the	the	DET
aijbe-1120	304	2	defects	defect	NOUN
aijbe-1120	304	3	of	of	ADP
aijbe-1120	304	4	stakeholder	stakeholder	NOUN
aijbe-1120	304	5	theory	theory	NOUN
aijbe-1120	304	6	.	.	PUNCT
aijbe-1120	305	1	corporate	corporate	ADJ
aijbe-1120	305	2	governance	governance	NOUN
aijbe-1120	305	3	:	:	PUNCT
aijbe-1120	305	4	an	an	DET
aijbe-1120	305	5	international	international	ADJ
aijbe-1120	305	6	review	review	NOUN
aijbe-1120	305	7	,	,	PUNCT
aijbe-1120	305	8	5(1	5(1	NUM
aijbe-1120	305	9	)	)	PUNCT
aijbe-1120	305	10	,	,	PUNCT
aijbe-1120	305	11	3–10	3–10	NOUN
aijbe-1120	305	12	.	.	PUNCT
aijbe-1120	306	1	https://doi.org/10.1111/1467-8683.00034	https://doi.org/10.1111/1467-8683.00034	PROPN
aijbe-1120	306	2	uniamikogbo	uniamikogbo	PROPN
aijbe-1120	306	3	,	,	PUNCT
aijbe-1120	306	4	e.	e.	PROPN
aijbe-1120	306	5	,	,	PUNCT
aijbe-1120	306	6	&	&	CCONJ
aijbe-1120	306	7	ifeanyichukwu	ifeanyichukwu	PROPN
aijbe-1120	306	8	,	,	PUNCT
aijbe-1120	306	9	a.	a.	NOUN
aijbe-1120	306	10	(	(	PUNCT
aijbe-1120	306	11	2021	2021	NUM
aijbe-1120	306	12	)	)	PUNCT
aijbe-1120	306	13	.	.	PUNCT
aijbe-1120	307	1	environmental	environmental	ADJ
aijbe-1120	307	2	accounting	accounting	NOUN
aijbe-1120	307	3	disclosure	disclosure	NOUN
aijbe-1120	307	4	and	and	CCONJ
aijbe-1120	307	5	financial	financial	ADJ
aijbe-1120	307	6	performance	performance	NOUN
aijbe-1120	307	7	of	of	ADP
aijbe-1120	307	8	manufacturing	manufacturing	NOUN
aijbe-1120	307	9	firms	firm	NOUN
aijbe-1120	307	10	in	in	ADP
aijbe-1120	307	11	nigeria	nigeria	PROPN
aijbe-1120	307	12	.	.	PUNCT
aijbe-1120	308	1	journal	journal	PROPN
aijbe-1120	308	2	of	of	ADP
aijbe-1120	308	3	economics	economic	NOUN
aijbe-1120	308	4	and	and	CCONJ
aijbe-1120	308	5	international	international	ADJ
aijbe-1120	308	6	business	business	NOUN
aijbe-1120	308	7	management	management	NOUN
aijbe-1120	308	8	,	,	PUNCT
aijbe-1120	308	9	9(2	9(2	NUM
aijbe-1120	308	10	)	)	PUNCT
aijbe-1120	308	11	,	,	PUNCT
aijbe-1120	308	12	71–81	71–81	PROPN
aijbe-1120	308	13	.	.	PUNCT
aijbe-1120	309	1	https://doi.org/10.1111/1467-8683.00034	https://doi.org/10.1111/1467-8683.00034	PROPN