id	sid	tid	token	lemma	pos
aijbe-617	1	1	american	american	PROPN
aijbe-617	1	2	interdisciplinary	interdisciplinary	PROPN
aijbe-617	1	3	journal	journal	NOUN
aijbe-617	1	4	of	of	ADP
aijbe-617	1	5	business	business	NOUN
aijbe-617	1	6	and	and	CCONJ
aijbe-617	1	7	economics	economic	NOUN
aijbe-617	1	8	issn	issn	PROPN
aijbe-617	1	9	:	:	PUNCT
aijbe-617	1	10	2837	2837	NUM
aijbe-617	1	11	-	-	SYM
aijbe-617	1	12	1909|	1909|	NUM
aijbe-617	1	13	impact	impact	NOUN
aijbe-617	1	14	factor	factor	NOUN
aijbe-617	1	15	:	:	PUNCT
aijbe-617	1	16	6.71	6.71	NUM
aijbe-617	1	17	volume	volume	NOUN
aijbe-617	1	18	.	.	PUNCT
aijbe-617	2	1	11	11	NUM
aijbe-617	2	2	,	,	PUNCT
aijbe-617	2	3	number	number	NOUN
aijbe-617	2	4	4	4	NUM
aijbe-617	2	5	;	;	PUNCT
aijbe-617	2	6	october	october	PROPN
aijbe-617	2	7	-	-	PUNCT
aijbe-617	2	8	december	december	PROPN
aijbe-617	2	9	,	,	PUNCT
aijbe-617	2	10	2024	2024	NUM
aijbe-617	2	11	;	;	PUNCT
aijbe-617	2	12	published	publish	VERB
aijbe-617	2	13	by	by	ADP
aijbe-617	2	14	:	:	PUNCT
aijbe-617	2	15	scientific	scientific	ADJ
aijbe-617	2	16	and	and	CCONJ
aijbe-617	2	17	academic	academic	ADJ
aijbe-617	2	18	development	development	PROPN
aijbe-617	2	19	institute	institute	PROPN
aijbe-617	2	20	(	(	PUNCT
aijbe-617	2	21	sadi	sadi	PROPN
aijbe-617	2	22	)	)	PUNCT
aijbe-617	2	23	8933	8933	NUM
aijbe-617	3	1	willis	willis	PROPN
aijbe-617	3	2	ave	ave	PROPN
aijbe-617	3	3	los	los	PROPN
aijbe-617	3	4	angeles	angeles	PROPN
aijbe-617	3	5	,	,	PUNCT
aijbe-617	3	6	california	california	PROPN
aijbe-617	3	7	https://sadijournals.org/index.php/aijbe|	https://sadijournals.org/index.php/aijbe|	PROPN
aijbe-617	4	1	editorial@sadijournals.org	editorial@sadijournals.org	PROPN
aijbe-617	4	2	1	1	NUM
aijbe-617	4	3	american	american	ADJ
aijbe-617	4	4	interdisciplinary	interdisciplinary	ADJ
aijbe-617	4	5	journal	journal	NOUN
aijbe-617	4	6	of	of	ADP
aijbe-617	4	7	business	business	NOUN
aijbe-617	4	8	and	and	CCONJ
aijbe-617	4	9	economics	economic	NOUN
aijbe-617	4	10	|	|	ADV
aijbe-617	4	11	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	NOUN
aijbe-617	4	12	impact	impact	NOUN
aijbe-617	4	13	of	of	ADP
aijbe-617	4	14	forensic	forensic	ADJ
aijbe-617	4	15	accounting	accounting	NOUN
aijbe-617	4	16	on	on	ADP
aijbe-617	4	17	tax	tax	NOUN
aijbe-617	4	18	administration	administration	NOUN
aijbe-617	4	19	in	in	ADP
aijbe-617	4	20	nigeria	nigeria	PROPN
aijbe-617	4	21	eke	eke	PROPN
aijbe-617	4	22	robert	robert	PROPN
aijbe-617	4	23	ike	ike	PROPN
aijbe-617	4	24	,	,	PUNCT
aijbe-617	4	25	ph.d	ph.d	PROPN
aijbe-617	4	26	.	.	PROPN
aijbe-617	4	27	,	,	PUNCT
aijbe-617	4	28	fca	fca	PROPN
aijbe-617	4	29	and	and	CCONJ
aijbe-617	4	30	ogedegbe	ogedegbe	ADJ
aijbe-617	4	31	osariemen	osariemen	PROPN
aijbe-617	4	32	department	department	PROPN
aijbe-617	4	33	of	of	ADP
aijbe-617	4	34	accounting	accounting	NOUN
aijbe-617	4	35	and	and	CCONJ
aijbe-617	4	36	finance	finance	NOUN
aijbe-617	4	37	school	school	NOUN
aijbe-617	4	38	of	of	ADP
aijbe-617	4	39	management	management	NOUN
aijbe-617	4	40	and	and	CCONJ
aijbe-617	4	41	social	social	ADJ
aijbe-617	4	42	sciences	science	NOUN
aijbe-617	4	43	,	,	PUNCT
aijbe-617	4	44	wellspring	wellspre	VERB
aijbe-617	4	45	university	university	PROPN
aijbe-617	4	46	benin	benin	PROPN
aijbe-617	4	47	city	city	PROPN
aijbe-617	4	48	,	,	PUNCT
aijbe-617	4	49	edo	edo	PROPN
aijbe-617	4	50	state	state	NOUN
aijbe-617	4	51	.	.	PUNCT
aijbe-617	5	1	robbyeke19@yahoo.com	robbyeke19@yahoo.com	X
aijbe-617	5	2	;	;	PUNCT
aijbe-617	5	3	robert.eke@wellspringuniversity.edu.ng	robert.eke@wellspringuniversity.edu.ng	X
aijbe-617	5	4	(	(	PUNCT
aijbe-617	5	5	+2348034712733	+2348034712733	NUM
aijbe-617	5	6	)	)	PUNCT
aijbe-617	5	7	/	/	PUNCT
aijbe-617	6	1	ogedegbeosariemen@yahoo.com	ogedegbeosariemen@yahoo.com	NOUN
aijbe-617	6	2	(	(	PUNCT
aijbe-617	6	3	+2348028389275	+2348028389275	NUM
aijbe-617	6	4	)	)	PUNCT
aijbe-617	6	5	.	.	PUNCT
aijbe-617	7	1	doi	doi	NOUN
aijbe-617	7	2	:	:	PUNCT
aijbe-617	7	3	https://doi.org/10.5281/zenodo.13933785	https://doi.org/10.5281/zenodo.13933785	X
aijbe-617	7	4	abstract	abstract	ADJ
aijbe-617	7	5	:	:	PUNCT
aijbe-617	7	6	traditional	traditional	ADJ
aijbe-617	7	7	tax	tax	NOUN
aijbe-617	7	8	administration	administration	NOUN
aijbe-617	7	9	can	can	AUX
aijbe-617	7	10	no	no	ADV
aijbe-617	7	11	longer	long	ADV
aijbe-617	7	12	be	be	AUX
aijbe-617	7	13	sustained	sustain	VERB
aijbe-617	7	14	in	in	ADP
aijbe-617	7	15	the	the	DET
aijbe-617	7	16	present	present	NOUN
aijbe-617	7	17	it	it	PRON
aijbe-617	7	18	powered	power	VERB
aijbe-617	7	19	environment	environment	NOUN
aijbe-617	7	20	that	that	PRON
aijbe-617	7	21	most	most	ADJ
aijbe-617	7	22	organizations	organization	NOUN
aijbe-617	7	23	operate	operate	VERB
aijbe-617	7	24	in	in	ADP
aijbe-617	7	25	.	.	PUNCT
aijbe-617	8	1	this	this	DET
aijbe-617	8	2	study	study	NOUN
aijbe-617	8	3	is	be	AUX
aijbe-617	8	4	set	set	VERB
aijbe-617	8	5	to	to	PART
aijbe-617	8	6	examine	examine	VERB
aijbe-617	8	7	forensic	forensic	ADJ
aijbe-617	8	8	accounting	accounting	NOUN
aijbe-617	8	9	as	as	ADP
aijbe-617	8	10	tool	tool	NOUN
aijbe-617	8	11	for	for	ADP
aijbe-617	8	12	effective	effective	ADJ
aijbe-617	8	13	tax	tax	NOUN
aijbe-617	8	14	administration	administration	NOUN
aijbe-617	8	15	in	in	ADP
aijbe-617	8	16	nigeria	nigeria	PROPN
aijbe-617	8	17	with	with	ADP
aijbe-617	8	18	edo	edo	PROPN
aijbe-617	8	19	state	state	NOUN
aijbe-617	8	20	in	in	ADP
aijbe-617	8	21	focus	focus	NOUN
aijbe-617	8	22	.	.	PUNCT
aijbe-617	9	1	the	the	DET
aijbe-617	9	2	specific	specific	ADJ
aijbe-617	9	3	objectives	objective	NOUN
aijbe-617	9	4	are	be	AUX
aijbe-617	9	5	to	to	PART
aijbe-617	9	6	examine	examine	VERB
aijbe-617	9	7	the	the	DET
aijbe-617	9	8	impact	impact	NOUN
aijbe-617	9	9	of	of	ADP
aijbe-617	9	10	forensic	forensic	ADJ
aijbe-617	9	11	tax	tax	NOUN
aijbe-617	9	12	assessment	assessment	NOUN
aijbe-617	9	13	and	and	CCONJ
aijbe-617	9	14	forensic	forensic	ADJ
aijbe-617	9	15	tax	tax	NOUN
aijbe-617	9	16	audit	audit	NOUN
aijbe-617	9	17	on	on	ADP
aijbe-617	9	18	tax	tax	NOUN
aijbe-617	9	19	administration	administration	NOUN
aijbe-617	9	20	in	in	ADP
aijbe-617	9	21	edo	edo	PROPN
aijbe-617	9	22	state	state	NOUN
aijbe-617	9	23	.	.	PUNCT
aijbe-617	10	1	survey	survey	NOUN
aijbe-617	10	2	research	research	NOUN
aijbe-617	10	3	design	design	NOUN
aijbe-617	10	4	was	be	AUX
aijbe-617	10	5	adopted	adopt	VERB
aijbe-617	10	6	and	and	CCONJ
aijbe-617	10	7	a	a	DET
aijbe-617	10	8	sample	sample	NOUN
aijbe-617	10	9	of	of	ADP
aijbe-617	10	10	347	347	NUM
aijbe-617	10	11	questionnaires	questionnaire	NOUN
aijbe-617	10	12	was	be	AUX
aijbe-617	10	13	distributed	distribute	VERB
aijbe-617	10	14	to	to	ADP
aijbe-617	10	15	tax	tax	NOUN
aijbe-617	10	16	practitioners	practitioner	NOUN
aijbe-617	10	17	and	and	CCONJ
aijbe-617	10	18	staff	staff	NOUN
aijbe-617	10	19	both	both	CCONJ
aijbe-617	10	20	federal	federal	ADJ
aijbe-617	10	21	and	and	CCONJ
aijbe-617	10	22	state	state	NOUN
aijbe-617	10	23	revenue	revenue	NOUN
aijbe-617	10	24	services	service	NOUN
aijbe-617	10	25	operating	operate	VERB
aijbe-617	10	26	in	in	ADP
aijbe-617	10	27	benin	benin	PROPN
aijbe-617	10	28	-	-	PUNCT
aijbe-617	10	29	city	city	NOUN
aijbe-617	10	30	edo	edo	PROPN
aijbe-617	10	31	state	state	NOUN
aijbe-617	10	32	.	.	PUNCT
aijbe-617	11	1	simple	simple	ADJ
aijbe-617	11	2	percentages	percentage	NOUN
aijbe-617	11	3	,	,	PUNCT
aijbe-617	11	4	tables	table	NOUN
aijbe-617	11	5	were	be	AUX
aijbe-617	11	6	used	use	VERB
aijbe-617	11	7	to	to	PART
aijbe-617	11	8	analyze	analyze	VERB
aijbe-617	11	9	the	the	DET
aijbe-617	11	10	data	datum	NOUN
aijbe-617	11	11	while	while	SCONJ
aijbe-617	11	12	regression	regression	NOUN
aijbe-617	11	13	analysis	analysis	NOUN
aijbe-617	11	14	was	be	AUX
aijbe-617	11	15	used	use	VERB
aijbe-617	11	16	to	to	PART
aijbe-617	11	17	test	test	VERB
aijbe-617	11	18	the	the	DET
aijbe-617	11	19	hypothesis	hypothesis	NOUN
aijbe-617	11	20	.	.	PUNCT
aijbe-617	12	1	the	the	DET
aijbe-617	12	2	outcome	outcome	NOUN
aijbe-617	12	3	of	of	ADP
aijbe-617	12	4	the	the	DET
aijbe-617	12	5	findings	finding	NOUN
aijbe-617	12	6	shows	show	VERB
aijbe-617	12	7	that	that	SCONJ
aijbe-617	12	8	there	there	PRON
aijbe-617	12	9	is	be	VERB
aijbe-617	12	10	positive	positive	ADJ
aijbe-617	12	11	and	and	CCONJ
aijbe-617	12	12	significant	significant	ADJ
aijbe-617	12	13	relationship	relationship	NOUN
aijbe-617	12	14	between	between	ADP
aijbe-617	12	15	forensic	forensic	ADJ
aijbe-617	12	16	tax	tax	NOUN
aijbe-617	12	17	assessment	assessment	NOUN
aijbe-617	12	18	and	and	CCONJ
aijbe-617	12	19	forensic	forensic	ADJ
aijbe-617	12	20	tax	tax	NOUN
aijbe-617	12	21	audit	audit	NOUN
aijbe-617	12	22	on	on	ADP
aijbe-617	12	23	tax	tax	NOUN
aijbe-617	12	24	administration	administration	NOUN
aijbe-617	12	25	in	in	ADP
aijbe-617	12	26	nigeria	nigeria	PROPN
aijbe-617	12	27	.	.	PUNCT
aijbe-617	13	1	the	the	DET
aijbe-617	13	2	study	study	NOUN
aijbe-617	13	3	concluded	conclude	VERB
aijbe-617	13	4	that	that	SCONJ
aijbe-617	13	5	there	there	PRON
aijbe-617	13	6	is	be	VERB
aijbe-617	13	7	positive	positive	ADJ
aijbe-617	13	8	and	and	CCONJ
aijbe-617	13	9	significant	significant	ADJ
aijbe-617	13	10	relationship	relationship	NOUN
aijbe-617	13	11	between	between	ADP
aijbe-617	13	12	forensic	forensic	ADJ
aijbe-617	13	13	accounting	accounting	NOUN
aijbe-617	13	14	and	and	CCONJ
aijbe-617	13	15	tax	tax	NOUN
aijbe-617	13	16	administration	administration	NOUN
aijbe-617	13	17	in	in	ADP
aijbe-617	13	18	edo	edo	PROPN
aijbe-617	13	19	state	state	NOUN
aijbe-617	13	20	.	.	PUNCT
aijbe-617	14	1	the	the	DET
aijbe-617	14	2	study	study	NOUN
aijbe-617	14	3	therefore	therefore	ADV
aijbe-617	14	4	recommends	recommend	VERB
aijbe-617	14	5	that	that	SCONJ
aijbe-617	14	6	all	all	DET
aijbe-617	14	7	tax	tax	NOUN
aijbe-617	14	8	authorities	authority	NOUN
aijbe-617	14	9	both	both	CCONJ
aijbe-617	14	10	at	at	ADP
aijbe-617	14	11	federal	federal	ADJ
aijbe-617	14	12	and	and	CCONJ
aijbe-617	14	13	state	state	NOUN
aijbe-617	14	14	level	level	NOUN
aijbe-617	14	15	should	should	AUX
aijbe-617	14	16	engage	engage	VERB
aijbe-617	14	17	the	the	DET
aijbe-617	14	18	services	service	NOUN
aijbe-617	14	19	of	of	ADP
aijbe-617	14	20	forensic	forensic	ADJ
aijbe-617	14	21	accountants	accountant	NOUN
aijbe-617	14	22	in	in	ADP
aijbe-617	14	23	their	their	PRON
aijbe-617	14	24	offices	office	NOUN
aijbe-617	14	25	to	to	PART
aijbe-617	14	26	curb	curb	VERB
aijbe-617	14	27	the	the	DET
aijbe-617	14	28	spate	spate	NOUN
aijbe-617	14	29	of	of	ADP
aijbe-617	14	30	tax	tax	NOUN
aijbe-617	14	31	fraud	fraud	NOUN
aijbe-617	14	32	that	that	PRON
aijbe-617	14	33	has	have	AUX
aijbe-617	14	34	adversely	adversely	ADV
aijbe-617	14	35	affected	affect	VERB
aijbe-617	14	36	tax	tax	NOUN
aijbe-617	14	37	revenue	revenue	NOUN
aijbe-617	14	38	generated	generate	VERB
aijbe-617	14	39	.	.	PUNCT
aijbe-617	15	1	keywords	keyword	NOUN
aijbe-617	15	2	:	:	PUNCT
aijbe-617	15	3	forensic	forensic	ADJ
aijbe-617	15	4	accounting	accounting	NOUN
aijbe-617	15	5	,	,	PUNCT
aijbe-617	15	6	tax	tax	NOUN
aijbe-617	15	7	administration	administration	NOUN
aijbe-617	15	8	,	,	PUNCT
aijbe-617	15	9	forensic	forensic	ADJ
aijbe-617	15	10	tax	tax	NOUN
aijbe-617	15	11	assessment	assessment	NOUN
aijbe-617	15	12	,	,	PUNCT
aijbe-617	15	13	forensic	forensic	ADJ
aijbe-617	15	14	tax	tax	NOUN
aijbe-617	15	15	audit	audit	NOUN
aijbe-617	15	16	,	,	PUNCT
aijbe-617	15	17	tax	tax	NOUN
aijbe-617	15	18	fraud	fraud	NOUN
aijbe-617	15	19	introduction	introduction	NOUN
aijbe-617	15	20	the	the	DET
aijbe-617	15	21	revenue	revenue	NOUN
aijbe-617	15	22	nigeria	nigeria	PROPN
aijbe-617	15	23	generates	generate	VERB
aijbe-617	15	24	from	from	ADP
aijbe-617	15	25	oil	oil	NOUN
aijbe-617	15	26	can	can	AUX
aijbe-617	15	27	no	no	ADV
aijbe-617	15	28	longer	long	ADV
aijbe-617	15	29	fully	fully	ADV
aijbe-617	15	30	support	support	VERB
aijbe-617	15	31	her	her	PRON
aijbe-617	15	32	developmental	developmental	ADJ
aijbe-617	15	33	objectives	objective	NOUN
aijbe-617	15	34	due	due	ADP
aijbe-617	15	35	to	to	ADP
aijbe-617	15	36	the	the	DET
aijbe-617	15	37	serious	serious	ADJ
aijbe-617	15	38	decline	decline	NOUN
aijbe-617	15	39	in	in	ADP
aijbe-617	15	40	price	price	NOUN
aijbe-617	15	41	of	of	ADP
aijbe-617	15	42	oil	oil	NOUN
aijbe-617	15	43	in	in	ADP
aijbe-617	15	44	recent	recent	ADJ
aijbe-617	15	45	years	year	NOUN
aijbe-617	15	46	which	which	PRON
aijbe-617	15	47	in	in	ADP
aijbe-617	15	48	turn	turn	NOUN
aijbe-617	15	49	led	lead	VERB
aijbe-617	15	50	to	to	ADP
aijbe-617	15	51	a	a	DET
aijbe-617	15	52	decrease	decrease	NOUN
aijbe-617	15	53	in	in	ADP
aijbe-617	15	54	the	the	DET
aijbe-617	15	55	funds	fund	NOUN
aijbe-617	15	56	available	available	ADJ
aijbe-617	15	57	to	to	ADP
aijbe-617	15	58	the	the	DET
aijbe-617	15	59	government	government	NOUN
aijbe-617	15	60	.	.	PUNCT
aijbe-617	16	1	there	there	PRON
aijbe-617	16	2	is	be	VERB
aijbe-617	16	3	therefore	therefore	ADV
aijbe-617	16	4	the	the	DET
aijbe-617	16	5	need	need	NOUN
aijbe-617	16	6	for	for	SCONJ
aijbe-617	16	7	government	government	NOUN
aijbe-617	16	8	to	to	PART
aijbe-617	16	9	generate	generate	VERB
aijbe-617	16	10	revenue	revenue	NOUN
aijbe-617	16	11	internally	internally	ADV
aijbe-617	16	12	to	to	PART
aijbe-617	16	13	help	help	VERB
aijbe-617	16	14	finance	finance	VERB
aijbe-617	16	15	public	public	ADJ
aijbe-617	16	16	expenditures	expenditure	NOUN
aijbe-617	16	17	.	.	PUNCT
aijbe-617	17	1	this	this	PRON
aijbe-617	17	2	need	need	VERB
aijbe-617	17	3	underscores	underscore	VERB
aijbe-617	17	4	the	the	DET
aijbe-617	17	5	eagerness	eagerness	NOUN
aijbe-617	17	6	on	on	ADP
aijbe-617	17	7	the	the	DET
aijbe-617	17	8	part	part	NOUN
aijbe-617	17	9	of	of	ADP
aijbe-617	17	10	government	government	NOUN
aijbe-617	17	11	to	to	PART
aijbe-617	17	12	look	look	VERB
aijbe-617	17	13	for	for	ADP
aijbe-617	17	14	new	new	ADJ
aijbe-617	17	15	sources	source	NOUN
aijbe-617	17	16	of	of	ADP
aijbe-617	17	17	revenue	revenue	NOUN
aijbe-617	17	18	or	or	CCONJ
aijbe-617	17	19	to	to	PART
aijbe-617	17	20	become	become	VERB
aijbe-617	17	21	aggressive	aggressive	ADJ
aijbe-617	17	22	and	and	CCONJ
aijbe-617	17	23	innovative	innovative	ADJ
aijbe-617	17	24	in	in	ADP
aijbe-617	17	25	the	the	DET
aijbe-617	17	26	mode	mode	NOUN
aijbe-617	17	27	of	of	ADP
aijbe-617	17	28	collecting	collect	VERB
aijbe-617	17	29	revenue	revenue	NOUN
aijbe-617	17	30	from	from	ADP
aijbe-617	17	31	existing	exist	VERB
aijbe-617	17	32	sources	source	NOUN
aijbe-617	17	33	.	.	PUNCT
aijbe-617	18	1	one	one	NUM
aijbe-617	18	2	of	of	ADP
aijbe-617	18	3	these	these	DET
aijbe-617	18	4	existing	exist	VERB
aijbe-617	18	5	sources	source	NOUN
aijbe-617	18	6	is	be	AUX
aijbe-617	18	7	taxation	taxation	NOUN
aijbe-617	18	8	.	.	PUNCT
aijbe-617	19	1	maisiba	maisiba	VERB
aijbe-617	19	2	and	and	CCONJ
aijbe-617	19	3	atambo	atambo	PROPN
aijbe-617	19	4	(	(	PUNCT
aijbe-617	19	5	2016	2016	NUM
aijbe-617	19	6	)	)	PUNCT
aijbe-617	19	7	described	describe	VERB
aijbe-617	19	8	tax	tax	NOUN
aijbe-617	19	9	as	as	ADP
aijbe-617	19	10	a	a	DET
aijbe-617	19	11	compulsory	compulsory	ADJ
aijbe-617	19	12	levy	levy	NOUN
aijbe-617	19	13	used	use	VERB
aijbe-617	19	14	by	by	ADP
aijbe-617	19	15	the	the	DET
aijbe-617	19	16	government	government	NOUN
aijbe-617	19	17	to	to	PART
aijbe-617	19	18	provide	provide	VERB
aijbe-617	19	19	security	security	NOUN
aijbe-617	19	20	,	,	PUNCT
aijbe-617	19	21	social	social	ADJ
aijbe-617	19	22	amenities	amenity	NOUN
aijbe-617	19	23	and	and	CCONJ
aijbe-617	19	24	create	create	VERB
aijbe-617	19	25	conditions	condition	NOUN
aijbe-617	19	26	for	for	ADP
aijbe-617	19	27	the	the	DET
aijbe-617	19	28	economic	economic	ADJ
aijbe-617	19	29	well	well	NOUN
aijbe-617	19	30	being	being	NOUN
aijbe-617	19	31	of	of	ADP
aijbe-617	19	32	the	the	DET
aijbe-617	19	33	society	society	NOUN
aijbe-617	19	34	,	,	PUNCT
aijbe-617	19	35	it	it	PRON
aijbe-617	19	36	is	be	AUX
aijbe-617	19	37	imposed	impose	VERB
aijbe-617	19	38	on	on	ADP
aijbe-617	19	39	a	a	DET
aijbe-617	19	40	subject	subject	NOUN
aijbe-617	19	41	and	and	CCONJ
aijbe-617	19	42	any	any	DET
aijbe-617	19	43	property	property	NOUN
aijbe-617	19	44	that	that	PRON
aijbe-617	19	45	might	might	AUX
aijbe-617	19	46	be	be	AUX
aijbe-617	19	47	in	in	ADP
aijbe-617	19	48	the	the	DET
aijbe-617	19	49	subject	subject	NOUN
aijbe-617	19	50	’s	’s	PART
aijbe-617	19	51	name	name	NOUN
aijbe-617	19	52	.	.	PUNCT
aijbe-617	20	1	to	to	PART
aijbe-617	20	2	help	help	VERB
aijbe-617	20	3	the	the	DET
aijbe-617	20	4	government	government	NOUN
aijbe-617	20	5	to	to	PART
aijbe-617	20	6	achieve	achieve	VERB
aijbe-617	20	7	better	well	ADJ
aijbe-617	20	8	revenue	revenue	NOUN
aijbe-617	20	9	collection	collection	NOUN
aijbe-617	20	10	,	,	PUNCT
aijbe-617	20	11	there	there	PRON
aijbe-617	20	12	is	be	VERB
aijbe-617	20	13	a	a	DET
aijbe-617	20	14	need	need	NOUN
aijbe-617	20	15	for	for	SCONJ
aijbe-617	20	16	her	she	PRON
aijbe-617	20	17	to	to	PART
aijbe-617	20	18	introduce	introduce	VERB
aijbe-617	20	19	a	a	DET
aijbe-617	20	20	better	well	ADJ
aijbe-617	20	21	and	and	CCONJ
aijbe-617	20	22	convenient	convenient	ADJ
aijbe-617	20	23	way	way	NOUN
aijbe-617	20	24	to	to	PART
aijbe-617	20	25	collect	collect	VERB
aijbe-617	20	26	tax	tax	NOUN
aijbe-617	20	27	from	from	ADP
aijbe-617	20	28	her	her	PRON
aijbe-617	20	29	citizens	citizen	NOUN
aijbe-617	20	30	which	which	PRON
aijbe-617	20	31	is	be	AUX
aijbe-617	20	32	through	through	ADP
aijbe-617	20	33	forensic	forensic	ADJ
aijbe-617	20	34	accounting	accounting	NOUN
aijbe-617	20	35	.	.	PUNCT
aijbe-617	21	1	mailto:robbyeke19@yahoo.com	mailto:robbyeke19@yahoo.com	PROPN
aijbe-617	21	2	mailto:robert.eke@wellspringuniversity.edu.ng	mailto:robert.eke@wellspringuniversity.edu.ng	PROPN
aijbe-617	21	3	mailto:ogedegbeosariemen@yahoo.com	mailto:ogedegbeosariemen@yahoo.com	PROPN
aijbe-617	21	4	https://doi.org/10.5281/zenodo.13928896	https://doi.org/10.5281/zenodo.13928896	PROPN
aijbe-617	21	5	eke	eke	PROPN
aijbe-617	21	6	robert	robert	PROPN
aijbe-617	21	7	ike	ike	PROPN
aijbe-617	21	8	and	and	CCONJ
aijbe-617	21	9	ogedegbe	ogedegbe	ADJ
aijbe-617	21	10	osariemen	osarieman	NOUN
aijbe-617	21	11	(	(	PUNCT
aijbe-617	21	12	2024	2024	NUM
aijbe-617	21	13	)	)	PUNCT
aijbe-617	21	14	2	2	NUM
aijbe-617	21	15	american	american	ADJ
aijbe-617	21	16	interdisciplinary	interdisciplinary	ADJ
aijbe-617	21	17	journal	journal	NOUN
aijbe-617	21	18	of	of	ADP
aijbe-617	21	19	business	business	NOUN
aijbe-617	21	20	and	and	CCONJ
aijbe-617	21	21	economics	economic	NOUN
aijbe-617	21	22	|	|	ADV
aijbe-617	21	23	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-617	21	24	the	the	DET
aijbe-617	21	25	incidence	incidence	NOUN
aijbe-617	21	26	of	of	ADP
aijbe-617	21	27	frauds	fraud	NOUN
aijbe-617	21	28	in	in	ADP
aijbe-617	21	29	modern	modern	ADJ
aijbe-617	21	30	organizations	organization	NOUN
aijbe-617	21	31	has	have	AUX
aijbe-617	21	32	become	become	VERB
aijbe-617	21	33	sophisticated	sophisticated	ADJ
aijbe-617	21	34	and	and	CCONJ
aijbe-617	21	35	this	this	PRON
aijbe-617	21	36	has	have	AUX
aijbe-617	21	37	made	make	VERB
aijbe-617	21	38	traditional	traditional	ADJ
aijbe-617	21	39	auditing	auditing	NOUN
aijbe-617	21	40	and	and	CCONJ
aijbe-617	21	41	investigation	investigation	NOUN
aijbe-617	21	42	inefficient	inefficient	ADJ
aijbe-617	21	43	and	and	CCONJ
aijbe-617	21	44	ineffective	ineffective	ADJ
aijbe-617	21	45	in	in	ADP
aijbe-617	21	46	the	the	DET
aijbe-617	21	47	detection	detection	NOUN
aijbe-617	21	48	and	and	CCONJ
aijbe-617	21	49	prevention	prevention	NOUN
aijbe-617	21	50	of	of	ADP
aijbe-617	21	51	the	the	DET
aijbe-617	21	52	various	various	ADJ
aijbe-617	21	53	types	type	NOUN
aijbe-617	21	54	of	of	ADP
aijbe-617	21	55	frauds	fraud	NOUN
aijbe-617	21	56	,	,	PUNCT
aijbe-617	21	57	confronting	confront	VERB
aijbe-617	21	58	businesses	business	NOUN
aijbe-617	21	59	worldwide	worldwide	ADV
aijbe-617	21	60	.	.	PUNCT
aijbe-617	22	1	onuorah	onuorah	PROPN
aijbe-617	22	2	and	and	CCONJ
aijbe-617	22	3	appah	appah	PROPN
aijbe-617	22	4	(	(	PUNCT
aijbe-617	22	5	2012	2012	NUM
aijbe-617	22	6	)	)	PUNCT
aijbe-617	22	7	argue	argue	VERB
aijbe-617	22	8	that	that	SCONJ
aijbe-617	22	9	the	the	DET
aijbe-617	22	10	level	level	NOUN
aijbe-617	22	11	of	of	ADP
aijbe-617	22	12	fraud	fraud	NOUN
aijbe-617	22	13	continues	continue	VERB
aijbe-617	22	14	to	to	PART
aijbe-617	22	15	increase	increase	VERB
aijbe-617	22	16	across	across	ADP
aijbe-617	22	17	private	private	ADJ
aijbe-617	22	18	and	and	CCONJ
aijbe-617	22	19	public	public	ADJ
aijbe-617	22	20	sector	sector	NOUN
aijbe-617	22	21	organizations	organization	NOUN
aijbe-617	22	22	and	and	CCONJ
aijbe-617	22	23	across	across	ADP
aijbe-617	22	24	nations	nation	NOUN
aijbe-617	22	25	.	.	PUNCT
aijbe-617	23	1	fraud	fraud	NOUN
aijbe-617	23	2	is	be	AUX
aijbe-617	23	3	a	a	DET
aijbe-617	23	4	universal	universal	ADJ
aijbe-617	23	5	problem	problem	NOUN
aijbe-617	23	6	as	as	SCONJ
aijbe-617	23	7	no	no	DET
aijbe-617	23	8	nation	nation	NOUN
aijbe-617	23	9	is	be	AUX
aijbe-617	23	10	resistant	resistant	ADJ
aijbe-617	23	11	,	,	PUNCT
aijbe-617	23	12	although	although	SCONJ
aijbe-617	23	13	developing	develop	VERB
aijbe-617	23	14	countries	country	NOUN
aijbe-617	23	15	and	and	CCONJ
aijbe-617	23	16	their	their	PRON
aijbe-617	23	17	various	various	ADJ
aijbe-617	23	18	states	state	NOUN
aijbe-617	23	19	suffer	suffer	VERB
aijbe-617	23	20	the	the	DET
aijbe-617	23	21	most	most	ADJ
aijbe-617	23	22	pain	pain	NOUN
aijbe-617	23	23	.	.	PUNCT
aijbe-617	24	1	today	today	NOUN
aijbe-617	24	2	,	,	PUNCT
aijbe-617	24	3	modern	modern	ADJ
aijbe-617	24	4	organized	organize	VERB
aijbe-617	24	5	financial	financial	ADJ
aijbe-617	24	6	crimes	crime	NOUN
aijbe-617	24	7	have	have	AUX
aijbe-617	24	8	emerged	emerge	VERB
aijbe-617	24	9	.	.	PUNCT
aijbe-617	25	1	financial	financial	ADJ
aijbe-617	25	2	crimes	crime	NOUN
aijbe-617	25	3	such	such	ADJ
aijbe-617	25	4	as	as	ADP
aijbe-617	25	5	employee	employee	NOUN
aijbe-617	25	6	theft	theft	NOUN
aijbe-617	25	7	,	,	PUNCT
aijbe-617	25	8	payroll	payroll	NOUN
aijbe-617	25	9	frauds	fraud	NOUN
aijbe-617	25	10	,	,	PUNCT
aijbe-617	25	11	fraudulent	fraudulent	ADJ
aijbe-617	25	12	billing	billing	NOUN
aijbe-617	25	13	systems	system	NOUN
aijbe-617	25	14	,	,	PUNCT
aijbe-617	25	15	management	management	NOUN
aijbe-617	25	16	theft	theft	NOUN
aijbe-617	25	17	,	,	PUNCT
aijbe-617	25	18	corporate	corporate	ADJ
aijbe-617	25	19	frauds	fraud	NOUN
aijbe-617	25	20	,	,	PUNCT
aijbe-617	25	21	insurance	insurance	NOUN
aijbe-617	25	22	fraud	fraud	NOUN
aijbe-617	25	23	,	,	PUNCT
aijbe-617	25	24	embezzlement	embezzlement	NOUN
aijbe-617	25	25	,	,	PUNCT
aijbe-617	25	26	bribery	bribery	NOUN
aijbe-617	25	27	,	,	PUNCT
aijbe-617	25	28	bankruptcy	bankruptcy	NOUN
aijbe-617	25	29	,	,	PUNCT
aijbe-617	25	30	security	security	NOUN
aijbe-617	25	31	fraud	fraud	NOUN
aijbe-617	25	32	(	(	PUNCT
aijbe-617	25	33	efcc	efcc	PROPN
aijbe-617	25	34	,	,	PUNCT
aijbe-617	25	35	2004	2004	NUM
aijbe-617	25	36	)	)	PUNCT
aijbe-617	25	37	,	,	PUNCT
aijbe-617	25	38	among	among	ADP
aijbe-617	25	39	others	other	NOUN
aijbe-617	25	40	,	,	PUNCT
aijbe-617	25	41	have	have	AUX
aijbe-617	25	42	taken	take	VERB
aijbe-617	25	43	the	the	DET
aijbe-617	25	44	center	center	ADJ
aijbe-617	25	45	stage	stage	NOUN
aijbe-617	25	46	in	in	ADP
aijbe-617	25	47	the	the	DET
aijbe-617	25	48	scheme	scheme	NOUN
aijbe-617	25	49	of	of	ADP
aijbe-617	25	50	things	thing	NOUN
aijbe-617	25	51	;	;	PUNCT
aijbe-617	25	52	and	and	CCONJ
aijbe-617	25	53	has	have	AUX
aijbe-617	25	54	immersed	immerse	VERB
aijbe-617	25	55	itself	itself	PRON
aijbe-617	25	56	in	in	ADP
aijbe-617	25	57	private	private	ADJ
aijbe-617	25	58	,	,	PUNCT
aijbe-617	25	59	public	public	ADJ
aijbe-617	25	60	and	and	CCONJ
aijbe-617	25	61	governmental	governmental	ADJ
aijbe-617	25	62	preference	preference	NOUN
aijbe-617	25	63	.	.	PUNCT
aijbe-617	26	1	financial	financial	ADJ
aijbe-617	26	2	crimes	crime	NOUN
aijbe-617	26	3	today	today	NOUN
aijbe-617	26	4	have	have	AUX
aijbe-617	26	5	grown	grow	VERB
aijbe-617	26	6	wild	wild	ADJ
aijbe-617	26	7	,	,	PUNCT
aijbe-617	26	8	and	and	CCONJ
aijbe-617	26	9	the	the	DET
aijbe-617	26	10	emergence	emergence	NOUN
aijbe-617	26	11	of	of	ADP
aijbe-617	26	12	computer	computer	NOUN
aijbe-617	26	13	software	software	NOUN
aijbe-617	26	14	coupled	couple	VERB
aijbe-617	26	15	with	with	ADP
aijbe-617	26	16	the	the	DET
aijbe-617	26	17	advent	advent	NOUN
aijbe-617	26	18	of	of	ADP
aijbe-617	26	19	internet	internet	NOUN
aijbe-617	26	20	facilities	facility	NOUN
aijbe-617	26	21	has	have	AUX
aijbe-617	26	22	compounded	compound	VERB
aijbe-617	26	23	the	the	DET
aijbe-617	26	24	problem	problem	NOUN
aijbe-617	26	25	of	of	ADP
aijbe-617	26	26	financial	financial	ADJ
aijbe-617	26	27	crimes	crime	NOUN
aijbe-617	26	28	.	.	PUNCT
aijbe-617	27	1	tax	tax	NOUN
aijbe-617	27	2	fraud	fraud	NOUN
aijbe-617	27	3	,	,	PUNCT
aijbe-617	27	4	tax	tax	NOUN
aijbe-617	27	5	evasion	evasion	NOUN
aijbe-617	27	6	and	and	CCONJ
aijbe-617	27	7	tax	tax	NOUN
aijbe-617	27	8	non	non	NOUN
aijbe-617	27	9	-	-	NOUN
aijbe-617	27	10	compliance	compliance	NOUN
aijbe-617	27	11	has	have	AUX
aijbe-617	27	12	become	become	VERB
aijbe-617	27	13	an	an	DET
aijbe-617	27	14	alarming	alarming	ADJ
aijbe-617	27	15	situation	situation	NOUN
aijbe-617	27	16	in	in	ADP
aijbe-617	27	17	most	most	ADJ
aijbe-617	27	18	developing	develop	VERB
aijbe-617	27	19	countries	country	NOUN
aijbe-617	27	20	,	,	PUNCT
aijbe-617	27	21	and	and	CCONJ
aijbe-617	27	22	these	these	PRON
aijbe-617	27	23	are	be	AUX
aijbe-617	27	24	the	the	DET
aijbe-617	27	25	greatest	great	ADJ
aijbe-617	27	26	problems	problem	NOUN
aijbe-617	27	27	afflicting	afflict	VERB
aijbe-617	27	28	tax	tax	NOUN
aijbe-617	27	29	administration	administration	NOUN
aijbe-617	27	30	in	in	ADP
aijbe-617	27	31	nigeria	nigeria	PROPN
aijbe-617	27	32	.	.	PUNCT
aijbe-617	28	1	tax	tax	NOUN
aijbe-617	28	2	fraud	fraud	NOUN
aijbe-617	28	3	is	be	AUX
aijbe-617	28	4	pertinent	pertinent	ADJ
aijbe-617	28	5	,	,	PUNCT
aijbe-617	28	6	it	it	PRON
aijbe-617	28	7	involved	involve	VERB
aijbe-617	28	8	tax	tax	NOUN
aijbe-617	28	9	evasion	evasion	NOUN
aijbe-617	28	10	,	,	PUNCT
aijbe-617	28	11	avoidance	avoidance	NOUN
aijbe-617	28	12	and	and	CCONJ
aijbe-617	28	13	non	non	NOUN
aijbe-617	28	14	-	-	NOUN
aijbe-617	28	15	compliance	compliance	NOUN
aijbe-617	28	16	by	by	ADP
aijbe-617	28	17	individuals	individual	NOUN
aijbe-617	28	18	and	and	CCONJ
aijbe-617	28	19	firms	firm	NOUN
aijbe-617	28	20	.	.	PUNCT
aijbe-617	29	1	fraud	fraud	NOUN
aijbe-617	29	2	is	be	AUX
aijbe-617	29	3	the	the	DET
aijbe-617	29	4	deliberate	deliberate	ADJ
aijbe-617	29	5	action	action	NOUN
aijbe-617	29	6	,	,	PUNCT
aijbe-617	29	7	false	false	ADJ
aijbe-617	29	8	depiction	depiction	NOUN
aijbe-617	29	9	or	or	CCONJ
aijbe-617	29	10	suppression	suppression	NOUN
aijbe-617	29	11	of	of	ADP
aijbe-617	29	12	material	material	NOUN
aijbe-617	29	13	facts	fact	NOUN
aijbe-617	29	14	for	for	ADP
aijbe-617	29	15	the	the	DET
aijbe-617	29	16	purpose	purpose	NOUN
aijbe-617	29	17	of	of	ADP
aijbe-617	29	18	deceiving	deceive	VERB
aijbe-617	29	19	another	another	PRON
aijbe-617	29	20	to	to	PART
aijbe-617	29	21	act	act	VERB
aijbe-617	29	22	upon	upon	SCONJ
aijbe-617	29	23	it	it	PRON
aijbe-617	29	24	in	in	ADP
aijbe-617	29	25	order	order	NOUN
aijbe-617	29	26	to	to	PART
aijbe-617	29	27	be	be	AUX
aijbe-617	29	28	cheated	cheat	VERB
aijbe-617	29	29	.	.	PUNCT
aijbe-617	30	1	all	all	DET
aijbe-617	30	2	fraud	fraud	NOUN
aijbe-617	30	3	is	be	AUX
aijbe-617	30	4	violation	violation	NOUN
aijbe-617	30	5	of	of	ADP
aijbe-617	30	6	trust	trust	NOUN
aijbe-617	30	7	.	.	PUNCT
aijbe-617	31	1	the	the	DET
aijbe-617	31	2	essence	essence	NOUN
aijbe-617	31	3	of	of	ADP
aijbe-617	31	4	tax	tax	NOUN
aijbe-617	31	5	fraud	fraud	NOUN
aijbe-617	31	6	is	be	AUX
aijbe-617	31	7	the	the	DET
aijbe-617	31	8	individuals	individual	NOUN
aijbe-617	31	9	or	or	CCONJ
aijbe-617	31	10	firms	firm	NOUN
aijbe-617	31	11	’	'	PUNCT
aijbe-617	31	12	ability	ability	NOUN
aijbe-617	31	13	to	to	PART
aijbe-617	31	14	evade	evade	VERB
aijbe-617	31	15	tax	tax	NOUN
aijbe-617	31	16	through	through	ADP
aijbe-617	31	17	false	false	ADJ
aijbe-617	31	18	representation	representation	NOUN
aijbe-617	31	19	,	,	PUNCT
aijbe-617	31	20	fraudulent	fraudulent	ADJ
aijbe-617	31	21	practices	practice	NOUN
aijbe-617	31	22	or	or	CCONJ
aijbe-617	31	23	concealment	concealment	NOUN
aijbe-617	31	24	of	of	ADP
aijbe-617	31	25	tax	tax	NOUN
aijbe-617	31	26	material	material	NOUN
aijbe-617	31	27	facts	fact	NOUN
aijbe-617	31	28	,	,	PUNCT
aijbe-617	31	29	in	in	ADP
aijbe-617	31	30	order	order	NOUN
aijbe-617	31	31	to	to	PART
aijbe-617	31	32	deceive	deceive	VERB
aijbe-617	31	33	government	government	NOUN
aijbe-617	31	34	and	and	CCONJ
aijbe-617	31	35	reduce	reduce	VERB
aijbe-617	31	36	the	the	DET
aijbe-617	31	37	tax	tax	NOUN
aijbe-617	31	38	liabilities	liability	NOUN
aijbe-617	31	39	and	and	CCONJ
aijbe-617	31	40	payments	payment	NOUN
aijbe-617	31	41	.	.	PUNCT
aijbe-617	32	1	a	a	DET
aijbe-617	32	2	taxpayer	taxpayer	NOUN
aijbe-617	32	3	who	who	PRON
aijbe-617	32	4	is	be	AUX
aijbe-617	32	5	accused	accuse	VERB
aijbe-617	32	6	of	of	ADP
aijbe-617	32	7	tax	tax	NOUN
aijbe-617	32	8	fraud	fraud	NOUN
aijbe-617	32	9	or	or	CCONJ
aijbe-617	32	10	tax	tax	NOUN
aijbe-617	32	11	evasion	evasion	NOUN
aijbe-617	32	12	commits	commit	VERB
aijbe-617	32	13	an	an	DET
aijbe-617	32	14	act	act	NOUN
aijbe-617	32	15	of	of	ADP
aijbe-617	32	16	fraudulent	fraudulent	ADJ
aijbe-617	32	17	behavior	behavior	NOUN
aijbe-617	32	18	against	against	ADP
aijbe-617	32	19	the	the	DET
aijbe-617	32	20	tax	tax	NOUN
aijbe-617	32	21	law	law	NOUN
aijbe-617	32	22	.	.	PUNCT
aijbe-617	33	1	the	the	DET
aijbe-617	33	2	increasing	increase	VERB
aijbe-617	33	3	complexity	complexity	NOUN
aijbe-617	33	4	of	of	ADP
aijbe-617	33	5	tax	tax	NOUN
aijbe-617	33	6	fraud	fraud	NOUN
aijbe-617	33	7	require	require	VERB
aijbe-617	33	8	urgent	urgent	ADJ
aijbe-617	33	9	attention	attention	NOUN
aijbe-617	33	10	and	and	CCONJ
aijbe-617	33	11	the	the	DET
aijbe-617	33	12	service	service	NOUN
aijbe-617	33	13	of	of	ADP
aijbe-617	33	14	forensic	forensic	ADJ
aijbe-617	33	15	accountant	accountant	NOUN
aijbe-617	33	16	to	to	PART
aijbe-617	33	17	investigate	investigate	VERB
aijbe-617	33	18	and	and	CCONJ
aijbe-617	33	19	prosecute	prosecute	VERB
aijbe-617	33	20	tax	tax	NOUN
aijbe-617	33	21	evaders	evader	NOUN
aijbe-617	33	22	and	and	CCONJ
aijbe-617	33	23	other	other	ADJ
aijbe-617	33	24	related	relate	VERB
aijbe-617	33	25	fraudulent	fraudulent	ADJ
aijbe-617	33	26	activities	activity	NOUN
aijbe-617	33	27	.	.	PUNCT
aijbe-617	34	1	therefore	therefore	ADV
aijbe-617	34	2	,	,	PUNCT
aijbe-617	34	3	one	one	NUM
aijbe-617	34	4	way	way	NOUN
aijbe-617	34	5	of	of	ADP
aijbe-617	34	6	reducing	reduce	VERB
aijbe-617	34	7	this	this	DET
aijbe-617	34	8	menace	menace	NOUN
aijbe-617	34	9	,	,	PUNCT
aijbe-617	34	10	and	and	CCONJ
aijbe-617	34	11	to	to	PART
aijbe-617	34	12	instil	instil	VERB
aijbe-617	34	13	tax	tax	NOUN
aijbe-617	34	14	compliance	compliance	NOUN
aijbe-617	34	15	on	on	ADP
aijbe-617	34	16	individual	individual	ADJ
aijbe-617	34	17	or	or	CCONJ
aijbe-617	34	18	firm	firm	ADJ
aijbe-617	34	19	by	by	ADP
aijbe-617	34	20	complying	comply	VERB
aijbe-617	34	21	with	with	ADP
aijbe-617	34	22	actual	actual	ADJ
aijbe-617	34	23	tax	tax	NOUN
aijbe-617	34	24	assessment	assessment	NOUN
aijbe-617	34	25	and	and	CCONJ
aijbe-617	34	26	payment	payment	NOUN
aijbe-617	34	27	,	,	PUNCT
aijbe-617	34	28	is	be	AUX
aijbe-617	34	29	the	the	DET
aijbe-617	34	30	application	application	NOUN
aijbe-617	34	31	of	of	ADP
aijbe-617	34	32	forensic	forensic	ADJ
aijbe-617	34	33	accounting	accounting	NOUN
aijbe-617	34	34	techniques	technique	NOUN
aijbe-617	34	35	.	.	PUNCT
aijbe-617	35	1	tax	tax	NOUN
aijbe-617	35	2	fraud	fraud	NOUN
aijbe-617	35	3	has	have	AUX
aijbe-617	35	4	grown	grow	VERB
aijbe-617	35	5	rapidly	rapidly	ADV
aijbe-617	35	6	over	over	ADP
aijbe-617	35	7	the	the	DET
aijbe-617	35	8	last	last	ADJ
aijbe-617	35	9	few	few	ADJ
aijbe-617	35	10	years	year	NOUN
aijbe-617	35	11	,	,	PUNCT
aijbe-617	35	12	and	and	CCONJ
aijbe-617	35	13	there	there	PRON
aijbe-617	35	14	is	be	VERB
aijbe-617	35	15	need	need	NOUN
aijbe-617	35	16	to	to	PART
aijbe-617	35	17	consider	consider	VERB
aijbe-617	35	18	the	the	DET
aijbe-617	35	19	services	service	NOUN
aijbe-617	35	20	of	of	ADP
aijbe-617	35	21	professionals	professional	NOUN
aijbe-617	35	22	such	such	ADJ
aijbe-617	35	23	as	as	ADP
aijbe-617	35	24	forensic	forensic	ADJ
aijbe-617	35	25	accountants	accountant	NOUN
aijbe-617	35	26	to	to	PART
aijbe-617	35	27	reduce	reduce	VERB
aijbe-617	35	28	the	the	DET
aijbe-617	35	29	pressure	pressure	NOUN
aijbe-617	35	30	and	and	CCONJ
aijbe-617	35	31	potentials	potential	NOUN
aijbe-617	35	32	of	of	ADP
aijbe-617	35	33	tax	tax	NOUN
aijbe-617	35	34	frauds	fraud	NOUN
aijbe-617	35	35	(	(	PUNCT
aijbe-617	35	36	abdullahi	abdullahi	NOUN
aijbe-617	35	37	and	and	CCONJ
aijbe-617	35	38	mansor	mansor	PROPN
aijbe-617	35	39	,	,	PUNCT
aijbe-617	35	40	2015	2015	NUM
aijbe-617	35	41	)	)	PUNCT
aijbe-617	35	42	.	.	PUNCT
aijbe-617	36	1	regardless	regardless	ADV
aijbe-617	36	2	of	of	ADP
aijbe-617	36	3	the	the	DET
aijbe-617	36	4	type	type	NOUN
aijbe-617	36	5	or	or	CCONJ
aijbe-617	36	6	nature	nature	NOUN
aijbe-617	36	7	of	of	ADP
aijbe-617	36	8	tax	tax	NOUN
aijbe-617	36	9	fraud	fraud	NOUN
aijbe-617	36	10	and	and	CCONJ
aijbe-617	36	11	the	the	DET
aijbe-617	36	12	sectors	sector	NOUN
aijbe-617	36	13	it	it	PRON
aijbe-617	36	14	occurs	occur	VERB
aijbe-617	36	15	,	,	PUNCT
aijbe-617	36	16	its	its	PRON
aijbe-617	36	17	’	'	PUNCT
aijbe-617	36	18	effect	effect	NOUN
aijbe-617	36	19	on	on	ADP
aijbe-617	36	20	tax	tax	NOUN
aijbe-617	36	21	revenue	revenue	NOUN
aijbe-617	36	22	generation	generation	NOUN
aijbe-617	36	23	can	can	AUX
aijbe-617	36	24	not	not	PART
aijbe-617	36	25	be	be	AUX
aijbe-617	36	26	overemphasized	overemphasize	VERB
aijbe-617	36	27	(	(	PUNCT
aijbe-617	36	28	manning	man	VERB
aijbe-617	36	29	,	,	PUNCT
aijbe-617	36	30	2023	2023	NUM
aijbe-617	36	31	)	)	PUNCT
aijbe-617	36	32	thus	thus	ADV
aijbe-617	36	33	the	the	DET
aijbe-617	36	34	role	role	NOUN
aijbe-617	36	35	of	of	ADP
aijbe-617	36	36	forensic	forensic	ADJ
aijbe-617	36	37	accountants	accountant	NOUN
aijbe-617	36	38	in	in	ADP
aijbe-617	36	39	preventing	prevent	VERB
aijbe-617	36	40	such	such	ADJ
aijbe-617	36	41	financial	financial	ADJ
aijbe-617	36	42	illegality	illegality	NOUN
aijbe-617	36	43	is	be	AUX
aijbe-617	36	44	eminent	eminent	ADJ
aijbe-617	36	45	.	.	PUNCT
aijbe-617	37	1	as	as	SCONJ
aijbe-617	37	2	mentioned	mention	VERB
aijbe-617	37	3	in	in	ADP
aijbe-617	37	4	murray	murray	NOUN
aijbe-617	37	5	(	(	PUNCT
aijbe-617	37	6	2017	2017	NUM
aijbe-617	37	7	)	)	PUNCT
aijbe-617	37	8	,	,	PUNCT
aijbe-617	37	9	taxes	taxis	NOUN
aijbe-617	37	10	have	have	AUX
aijbe-617	37	11	always	always	ADV
aijbe-617	37	12	been	be	AUX
aijbe-617	37	13	the	the	DET
aijbe-617	37	14	most	most	ADV
aijbe-617	37	15	important	important	ADJ
aijbe-617	37	16	source	source	NOUN
aijbe-617	37	17	of	of	ADP
aijbe-617	37	18	the	the	DET
aijbe-617	37	19	state	state	NOUN
aijbe-617	37	20	budget	budget	NOUN
aijbe-617	37	21	.	.	PUNCT
aijbe-617	38	1	but	but	CCONJ
aijbe-617	38	2	taxpayers	taxpayer	NOUN
aijbe-617	38	3	are	be	AUX
aijbe-617	38	4	constantly	constantly	ADV
aijbe-617	38	5	looking	look	VERB
aijbe-617	38	6	for	for	ADP
aijbe-617	38	7	ways	way	NOUN
aijbe-617	38	8	to	to	PART
aijbe-617	38	9	avoid	avoid	VERB
aijbe-617	38	10	paying	pay	VERB
aijbe-617	38	11	taxes	taxis	NOUN
aijbe-617	38	12	or	or	CCONJ
aijbe-617	38	13	to	to	PART
aijbe-617	38	14	reduce	reduce	VERB
aijbe-617	38	15	the	the	DET
aijbe-617	38	16	amount	amount	NOUN
aijbe-617	38	17	of	of	ADP
aijbe-617	38	18	tax	tax	NOUN
aijbe-617	38	19	liability	liability	NOUN
aijbe-617	38	20	which	which	PRON
aijbe-617	38	21	is	be	AUX
aijbe-617	38	22	why	why	SCONJ
aijbe-617	38	23	some	some	DET
aijbe-617	38	24	tax	tax	NOUN
aijbe-617	38	25	payers	payer	NOUN
aijbe-617	38	26	result	result	VERB
aijbe-617	38	27	to	to	ADP
aijbe-617	38	28	tax	tax	NOUN
aijbe-617	38	29	fraud	fraud	NOUN
aijbe-617	38	30	.	.	PUNCT
aijbe-617	39	1	tax	tax	NOUN
aijbe-617	39	2	fraud	fraud	NOUN
aijbe-617	39	3	is	be	AUX
aijbe-617	39	4	currently	currently	ADV
aijbe-617	39	5	a	a	DET
aijbe-617	39	6	serious	serious	ADJ
aijbe-617	39	7	problem	problem	NOUN
aijbe-617	39	8	of	of	ADP
aijbe-617	39	9	each	each	DET
aijbe-617	39	10	economy	economy	NOUN
aijbe-617	39	11	in	in	ADP
aijbe-617	39	12	the	the	DET
aijbe-617	39	13	world	world	NOUN
aijbe-617	39	14	.	.	PUNCT
aijbe-617	40	1	according	accord	VERB
aijbe-617	40	2	to	to	ADP
aijbe-617	40	3	onyeka	onyeka	NOUN
aijbe-617	40	4	and	and	CCONJ
aijbe-617	40	5	nwankwo	nwankwo	PROPN
aijbe-617	40	6	(	(	PUNCT
aijbe-617	40	7	2016	2016	NUM
aijbe-617	40	8	)	)	PUNCT
aijbe-617	40	9	,	,	PUNCT
aijbe-617	40	10	tax	tax	NOUN
aijbe-617	40	11	fraud	fraud	NOUN
aijbe-617	40	12	has	have	VERB
aijbe-617	40	13	a	a	DET
aijbe-617	40	14	negative	negative	ADJ
aijbe-617	40	15	effect	effect	NOUN
aijbe-617	40	16	on	on	ADP
aijbe-617	40	17	the	the	DET
aijbe-617	40	18	state	state	NOUN
aijbe-617	40	19	budget	budget	NOUN
aijbe-617	40	20	and	and	CCONJ
aijbe-617	40	21	on	on	ADP
aijbe-617	40	22	the	the	DET
aijbe-617	40	23	situation	situation	NOUN
aijbe-617	40	24	of	of	ADP
aijbe-617	40	25	public	public	ADJ
aijbe-617	40	26	finances	finance	NOUN
aijbe-617	40	27	.	.	PUNCT
aijbe-617	41	1	tax	tax	NOUN
aijbe-617	41	2	fraud	fraud	NOUN
aijbe-617	41	3	is	be	AUX
aijbe-617	41	4	carried	carry	VERB
aijbe-617	41	5	out	out	ADP
aijbe-617	41	6	as	as	ADP
aijbe-617	41	7	the	the	DET
aijbe-617	41	8	result	result	NOUN
aijbe-617	41	9	of	of	ADP
aijbe-617	41	10	the	the	DET
aijbe-617	41	11	economic	economic	ADJ
aijbe-617	41	12	behaviour	behaviour	NOUN
aijbe-617	41	13	of	of	ADP
aijbe-617	41	14	taxpayers	taxpayer	NOUN
aijbe-617	41	15	,	,	PUNCT
aijbe-617	41	16	which	which	PRON
aijbe-617	41	17	in	in	ADP
aijbe-617	41	18	most	most	ADJ
aijbe-617	41	19	cases	case	NOUN
aijbe-617	41	20	the	the	DET
aijbe-617	41	21	tax	tax	NOUN
aijbe-617	41	22	payer	payer	NOUN
aijbe-617	41	23	thinks	think	VERB
aijbe-617	41	24	it	it	PRON
aijbe-617	41	25	is	be	AUX
aijbe-617	41	26	as	as	ADP
aijbe-617	41	27	a	a	DET
aijbe-617	41	28	result	result	NOUN
aijbe-617	41	29	of	of	ADP
aijbe-617	41	30	lacunas	lacuna	NOUN
aijbe-617	41	31	in	in	ADP
aijbe-617	41	32	tax	tax	NOUN
aijbe-617	41	33	laws	law	NOUN
aijbe-617	41	34	and	and	CCONJ
aijbe-617	41	35	administration	administration	NOUN
aijbe-617	41	36	(	(	PUNCT
aijbe-617	41	37	saxunova	saxunova	X
aijbe-617	41	38	,	,	PUNCT
aijbe-617	41	39	sulíkova	sulíkova	PROPN
aijbe-617	41	40	&	&	CCONJ
aijbe-617	41	41	szarkova	szarkova	PROPN
aijbe-617	41	42	,	,	PUNCT
aijbe-617	41	43	2017	2017	NUM
aijbe-617	41	44	)	)	PUNCT
aijbe-617	41	45	.	.	PUNCT
aijbe-617	42	1	the	the	DET
aijbe-617	42	2	integration	integration	NOUN
aijbe-617	42	3	of	of	ADP
aijbe-617	42	4	accounting	accounting	NOUN
aijbe-617	42	5	,	,	PUNCT
aijbe-617	42	6	audit	audit	NOUN
aijbe-617	42	7	and	and	CCONJ
aijbe-617	42	8	investigation	investigation	NOUN
aijbe-617	42	9	skills	skill	NOUN
aijbe-617	42	10	yield	yield	VERB
aijbe-617	42	11	the	the	DET
aijbe-617	42	12	specialty	specialty	NOUN
aijbe-617	42	13	known	know	VERB
aijbe-617	42	14	as	as	ADP
aijbe-617	42	15	forensic	forensic	ADJ
aijbe-617	42	16	accounting	accounting	NOUN
aijbe-617	42	17	(	(	PUNCT
aijbe-617	42	18	islam	islam	PROPN
aijbe-617	42	19	,	,	PUNCT
aijbe-617	42	20	rahman	rahman	PROPN
aijbe-617	42	21	and	and	CCONJ
aijbe-617	42	22	hossan	hossan	NOUN
aijbe-617	42	23	.	.	PROPN
aijbe-617	42	24	2011	2011	NUM
aijbe-617	42	25	)	)	PUNCT
aijbe-617	42	26	.	.	PUNCT
aijbe-617	43	1	forensic	forensic	ADJ
aijbe-617	43	2	accounting	accounting	NOUN
aijbe-617	43	3	services	service	NOUN
aijbe-617	43	4	involves	involve	VERB
aijbe-617	43	5	application	application	NOUN
aijbe-617	43	6	of	of	ADP
aijbe-617	43	7	specialized	specialized	ADJ
aijbe-617	43	8	knowledge	knowledge	NOUN
aijbe-617	43	9	and	and	CCONJ
aijbe-617	43	10	investigative	investigative	ADJ
aijbe-617	43	11	skills	skill	NOUN
aijbe-617	43	12	possessed	possess	VERB
aijbe-617	43	13	by	by	ADP
aijbe-617	43	14	forensic	forensic	ADJ
aijbe-617	43	15	accountants	accountant	NOUN
aijbe-617	43	16	to	to	PART
aijbe-617	43	17	collect	collect	VERB
aijbe-617	43	18	,	,	PUNCT
aijbe-617	43	19	analyze	analyze	VERB
aijbe-617	43	20	and	and	CCONJ
aijbe-617	43	21	evaluate	evaluate	VERB
aijbe-617	43	22	evidential	evidential	ADJ
aijbe-617	43	23	matters	matter	NOUN
aijbe-617	43	24	and	and	CCONJ
aijbe-617	43	25	to	to	PART
aijbe-617	43	26	interpret	interpret	VERB
aijbe-617	43	27	and	and	CCONJ
aijbe-617	43	28	communicate	communicate	VERB
aijbe-617	43	29	the	the	DET
aijbe-617	43	30	finding	finding	NOUN
aijbe-617	43	31	in	in	ADP
aijbe-617	43	32	the	the	DET
aijbe-617	43	33	courtroom	courtroom	NOUN
aijbe-617	43	34	,	,	PUNCT
aijbe-617	43	35	boardroom	boardroom	NOUN
aijbe-617	43	36	or	or	CCONJ
aijbe-617	43	37	other	other	ADJ
aijbe-617	43	38	legal	legal	ADJ
aijbe-617	43	39	administration	administration	NOUN
aijbe-617	43	40	forum	forum	PROPN
aijbe-617	43	41	.	.	PUNCT
aijbe-617	44	1	the	the	DET
aijbe-617	44	2	service	service	NOUN
aijbe-617	44	3	includes	include	VERB
aijbe-617	44	4	disputes	dispute	NOUN
aijbe-617	44	5	resolution	resolution	NOUN
aijbe-617	44	6	,	,	PUNCT
aijbe-617	44	7	litigation	litigation	NOUN
aijbe-617	44	8	support	support	NOUN
aijbe-617	44	9	,	,	PUNCT
aijbe-617	44	10	bankruptcy	bankruptcy	NOUN
aijbe-617	44	11	proceedings	proceeding	NOUN
aijbe-617	44	12	,	,	PUNCT
aijbe-617	44	13	and	and	CCONJ
aijbe-617	44	14	fraud	fraud	NOUN
aijbe-617	44	15	and	and	CCONJ
aijbe-617	44	16	special	special	ADJ
aijbe-617	44	17	investigations	investigation	NOUN
aijbe-617	44	18	.	.	PUNCT
aijbe-617	45	1	forensic	forensic	ADJ
aijbe-617	45	2	accounting	accounting	NOUN
aijbe-617	45	3	services	service	NOUN
aijbe-617	45	4	utilizes	utilize	VERB
aijbe-617	45	5	the	the	DET
aijbe-617	45	6	practitioner	practitioner	NOUN
aijbe-617	45	7	’s	’s	PART
aijbe-617	45	8	specialized	specialized	ADJ
aijbe-617	45	9	accounting	accounting	NOUN
aijbe-617	45	10	,	,	PUNCT
aijbe-617	45	11	auditing	auditing	NOUN
aijbe-617	45	12	,	,	PUNCT
aijbe-617	45	13	economics	economic	NOUN
aijbe-617	45	14	,	,	PUNCT
aijbe-617	45	15	tax	tax	NOUN
aijbe-617	45	16	and	and	CCONJ
aijbe-617	45	17	other	other	ADJ
aijbe-617	45	18	business	business	NOUN
aijbe-617	45	19	skills	skill	NOUN
aijbe-617	45	20	to	to	PART
aijbe-617	45	21	perform	perform	VERB
aijbe-617	45	22	number	number	NOUN
aijbe-617	45	23	of	of	ADP
aijbe-617	45	24	consulting	consulting	NOUN
aijbe-617	45	25	services	service	NOUN
aijbe-617	45	26	.	.	PUNCT
aijbe-617	46	1	the	the	DET
aijbe-617	46	2	provision	provision	NOUN
aijbe-617	46	3	of	of	ADP
aijbe-617	46	4	forensic	forensic	ADJ
aijbe-617	46	5	accounting	accounting	NOUN
aijbe-617	46	6	services	service	NOUN
aijbe-617	46	7	requires	require	VERB
aijbe-617	46	8	the	the	DET
aijbe-617	46	9	practitioner	practitioner	NOUN
aijbe-617	46	10	to	to	PART
aijbe-617	46	11	serve	serve	VERB
aijbe-617	46	12	as	as	ADP
aijbe-617	46	13	witness	witness	NOUN
aijbe-617	46	14	expert	expert	NOUN
aijbe-617	46	15	depending	depend	VERB
aijbe-617	46	16	on	on	ADP
aijbe-617	46	17	the	the	DET
aijbe-617	46	18	assignment	assignment	NOUN
aijbe-617	46	19	.	.	PUNCT
aijbe-617	47	1	disputes	dispute	NOUN
aijbe-617	47	2	eke	eke	ADJ
aijbe-617	47	3	robert	robert	PROPN
aijbe-617	47	4	ike	ike	PROPN
aijbe-617	47	5	and	and	CCONJ
aijbe-617	47	6	ogedegbe	ogedegbe	ADJ
aijbe-617	47	7	osariemen	osarieman	NOUN
aijbe-617	47	8	(	(	PUNCT
aijbe-617	47	9	2024	2024	NUM
aijbe-617	47	10	)	)	PUNCT
aijbe-617	47	11	3	3	NUM
aijbe-617	47	12	american	american	ADJ
aijbe-617	47	13	interdisciplinary	interdisciplinary	ADJ
aijbe-617	47	14	journal	journal	NOUN
aijbe-617	47	15	of	of	ADP
aijbe-617	47	16	business	business	NOUN
aijbe-617	47	17	and	and	CCONJ
aijbe-617	47	18	economics	economic	NOUN
aijbe-617	48	1	|	|	ADV
aijbe-617	48	2	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	NOUN
aijbe-617	48	3	resolution	resolution	NOUN
aijbe-617	48	4	services	service	NOUN
aijbe-617	48	5	assist	assist	VERB
aijbe-617	48	6	with	with	ADP
aijbe-617	48	7	parties	party	NOUN
aijbe-617	48	8	with	with	ADP
aijbe-617	48	9	settlement	settlement	NOUN
aijbe-617	48	10	of	of	ADP
aijbe-617	48	11	or	or	CCONJ
aijbe-617	48	12	determination	determination	NOUN
aijbe-617	48	13	of	of	ADP
aijbe-617	48	14	disputes	dispute	NOUN
aijbe-617	48	15	.	.	PUNCT
aijbe-617	49	1	litigation	litigation	NOUN
aijbe-617	49	2	services	service	NOUN
aijbe-617	49	3	involve	involve	VERB
aijbe-617	49	4	pending	pende	VERB
aijbe-617	49	5	or	or	CCONJ
aijbe-617	49	6	potential	potential	ADJ
aijbe-617	49	7	legal	legal	ADJ
aijbe-617	49	8	or	or	CCONJ
aijbe-617	49	9	regulatory	regulatory	ADJ
aijbe-617	49	10	proceeding	proceeding	NOUN
aijbe-617	49	11	before	before	ADP
aijbe-617	49	12	trier	trier	NOUN
aijbe-617	49	13	of	of	ADP
aijbe-617	49	14	fact	fact	NOUN
aijbe-617	49	15	in	in	ADP
aijbe-617	49	16	connection	connection	NOUN
aijbe-617	49	17	with	with	ADP
aijbe-617	49	18	resolution	resolution	NOUN
aijbe-617	49	19	of	of	ADP
aijbe-617	49	20	a	a	DET
aijbe-617	49	21	dispute	dispute	NOUN
aijbe-617	49	22	between	between	ADP
aijbe-617	49	23	parties	party	NOUN
aijbe-617	49	24	.	.	PUNCT
aijbe-617	50	1	bankruptcy	bankruptcy	NOUN
aijbe-617	50	2	support	support	NOUN
aijbe-617	50	3	services	service	NOUN
aijbe-617	50	4	assist	assist	VERB
aijbe-617	50	5	debtors	debtor	NOUN
aijbe-617	50	6	,	,	PUNCT
aijbe-617	50	7	creditors	creditor	NOUN
aijbe-617	50	8	,	,	PUNCT
aijbe-617	50	9	and	and	CCONJ
aijbe-617	50	10	other	other	ADJ
aijbe-617	50	11	interested	interested	ADJ
aijbe-617	50	12	parties	party	NOUN
aijbe-617	50	13	and	and	CCONJ
aijbe-617	50	14	court	court	NOUN
aijbe-617	50	15	with	with	ADP
aijbe-617	50	16	pending	pende	VERB
aijbe-617	50	17	or	or	CCONJ
aijbe-617	50	18	potential	potential	ADJ
aijbe-617	50	19	formal	formal	ADJ
aijbe-617	50	20	legal	legal	ADJ
aijbe-617	50	21	bankruptcy	bankruptcy	NOUN
aijbe-617	50	22	proceedings	proceeding	NOUN
aijbe-617	50	23	.	.	PUNCT
aijbe-617	51	1	fraud	fraud	NOUN
aijbe-617	51	2	and	and	CCONJ
aijbe-617	51	3	special	special	ADJ
aijbe-617	51	4	investigations	investigation	NOUN
aijbe-617	51	5	involve	involve	VERB
aijbe-617	51	6	investigation	investigation	NOUN
aijbe-617	51	7	of	of	ADP
aijbe-617	51	8	known	know	VERB
aijbe-617	51	9	or	or	CCONJ
aijbe-617	51	10	suspected	suspect	VERB
aijbe-617	51	11	frauds	fraud	NOUN
aijbe-617	51	12	or	or	CCONJ
aijbe-617	51	13	event	event	NOUN
aijbe-617	51	14	using	use	VERB
aijbe-617	51	15	recognized	recognize	VERB
aijbe-617	51	16	forensic	forensic	ADJ
aijbe-617	51	17	techniques	technique	NOUN
aijbe-617	51	18	(	(	PUNCT
aijbe-617	51	19	aicpa	aicpa	PROPN
aijbe-617	51	20	)	)	PUNCT
aijbe-617	51	21	.	.	PUNCT
aijbe-617	52	1	forensic	forensic	ADJ
aijbe-617	52	2	accounting	accounting	NOUN
aijbe-617	52	3	is	be	AUX
aijbe-617	52	4	an	an	DET
aijbe-617	52	5	investigative	investigative	ADJ
aijbe-617	52	6	style	style	NOUN
aijbe-617	52	7	of	of	ADP
aijbe-617	52	8	accounting	accounting	NOUN
aijbe-617	52	9	used	use	VERB
aijbe-617	52	10	to	to	PART
aijbe-617	52	11	determine	determine	VERB
aijbe-617	52	12	whether	whether	SCONJ
aijbe-617	52	13	an	an	DET
aijbe-617	52	14	individual	individual	NOUN
aijbe-617	52	15	or	or	CCONJ
aijbe-617	52	16	an	an	DET
aijbe-617	52	17	organization	organization	NOUN
aijbe-617	52	18	has	have	AUX
aijbe-617	52	19	engaged	engage	VERB
aijbe-617	52	20	in	in	ADP
aijbe-617	52	21	any	any	DET
aijbe-617	52	22	illegal	illegal	ADJ
aijbe-617	52	23	financial	financial	ADJ
aijbe-617	52	24	activities	activity	NOUN
aijbe-617	52	25	.	.	PUNCT
aijbe-617	53	1	professional	professional	ADJ
aijbe-617	53	2	forensic	forensic	ADJ
aijbe-617	53	3	accountants	accountant	NOUN
aijbe-617	53	4	may	may	AUX
aijbe-617	53	5	work	work	VERB
aijbe-617	53	6	for	for	ADP
aijbe-617	53	7	government	government	NOUN
aijbe-617	53	8	or	or	CCONJ
aijbe-617	53	9	public	public	ADJ
aijbe-617	53	10	accounting	accounting	NOUN
aijbe-617	53	11	firm	firm	NOUN
aijbe-617	53	12	.	.	PUNCT
aijbe-617	54	1	although	although	SCONJ
aijbe-617	54	2	,	,	PUNCT
aijbe-617	54	3	forensic	forensic	ADJ
aijbe-617	54	4	accounting	accounting	NOUN
aijbe-617	54	5	has	have	AUX
aijbe-617	54	6	been	be	AUX
aijbe-617	54	7	in	in	ADP
aijbe-617	54	8	existence	existence	NOUN
aijbe-617	54	9	for	for	ADP
aijbe-617	54	10	several	several	ADJ
aijbe-617	54	11	decades	decade	NOUN
aijbe-617	54	12	,	,	PUNCT
aijbe-617	54	13	it	it	PRON
aijbe-617	54	14	has	have	AUX
aijbe-617	54	15	evolved	evolve	VERB
aijbe-617	54	16	over	over	ADP
aijbe-617	54	17	time	time	NOUN
aijbe-617	54	18	to	to	PART
aijbe-617	54	19	include	include	VERB
aijbe-617	54	20	several	several	ADJ
aijbe-617	54	21	types	type	NOUN
aijbe-617	54	22	of	of	ADP
aijbe-617	54	23	financial	financial	ADJ
aijbe-617	54	24	information	information	NOUN
aijbe-617	54	25	scrutiny	scrutiny	NOUN
aijbe-617	54	26	.	.	PUNCT
aijbe-617	55	1	forensic	forensic	ADJ
aijbe-617	55	2	accounting	accounting	NOUN
aijbe-617	55	3	can	can	AUX
aijbe-617	55	4	,	,	PUNCT
aijbe-617	55	5	therefore	therefore	ADV
aijbe-617	55	6	,	,	PUNCT
aijbe-617	55	7	be	be	AUX
aijbe-617	55	8	seen	see	VERB
aijbe-617	55	9	as	as	ADP
aijbe-617	55	10	an	an	DET
aijbe-617	55	11	aspect	aspect	NOUN
aijbe-617	55	12	of	of	ADP
aijbe-617	55	13	accounting	accounting	NOUN
aijbe-617	55	14	that	that	PRON
aijbe-617	55	15	is	be	AUX
aijbe-617	55	16	suitable	suitable	ADJ
aijbe-617	55	17	for	for	ADP
aijbe-617	55	18	legal	legal	ADJ
aijbe-617	55	19	review	review	NOUN
aijbe-617	55	20	and	and	CCONJ
aijbe-617	55	21	offering	offer	VERB
aijbe-617	55	22	the	the	DET
aijbe-617	55	23	highest	high	ADJ
aijbe-617	55	24	level	level	NOUN
aijbe-617	55	25	of	of	ADP
aijbe-617	55	26	assurance	assurance	NOUN
aijbe-617	55	27	(	(	PUNCT
aijbe-617	55	28	apostolou	apostolou	NOUN
aijbe-617	55	29	,	,	PUNCT
aijbe-617	55	30	hassell	hassell	PROPN
aijbe-617	55	31	and	and	CCONJ
aijbe-617	55	32	webber	webber	PROPN
aijbe-617	55	33	,	,	PUNCT
aijbe-617	55	34	2000	2000	NUM
aijbe-617	55	35	)	)	PUNCT
aijbe-617	55	36	.	.	PUNCT
aijbe-617	56	1	fagbemi	fagbemi	PROPN
aijbe-617	56	2	,	,	PUNCT
aijbe-617	56	3	uadiale	uadiale	PROPN
aijbe-617	56	4	and	and	CCONJ
aijbe-617	56	5	noah	noah	PROPN
aijbe-617	56	6	(	(	PUNCT
aijbe-617	56	7	2010	2010	NUM
aijbe-617	56	8	)	)	PUNCT
aijbe-617	56	9	,	,	PUNCT
aijbe-617	56	10	mentioned	mention	VERB
aijbe-617	56	11	that	that	SCONJ
aijbe-617	56	12	the	the	DET
aijbe-617	56	13	federal	federal	PROPN
aijbe-617	56	14	inland	inland	PROPN
aijbe-617	56	15	revenue	revenue	NOUN
aijbe-617	56	16	services	service	NOUN
aijbe-617	56	17	(	(	PUNCT
aijbe-617	56	18	firs	fir	NOUN
aijbe-617	56	19	)	)	PUNCT
aijbe-617	56	20	report	report	NOUN
aijbe-617	56	21	presented	present	VERB
aijbe-617	56	22	to	to	ADP
aijbe-617	56	23	the	the	DET
aijbe-617	56	24	federal	federal	ADJ
aijbe-617	56	25	executive	executive	ADJ
aijbe-617	56	26	council	council	PROPN
aijbe-617	56	27	on	on	ADP
aijbe-617	56	28	national	national	ADJ
aijbe-617	56	29	tax	tax	NOUN
aijbe-617	56	30	policy	policy	NOUN
aijbe-617	56	31	for	for	ADP
aijbe-617	56	32	2009	2009	NUM
aijbe-617	56	33	,	,	PUNCT
aijbe-617	56	34	says	say	VERB
aijbe-617	56	35	that	that	SCONJ
aijbe-617	56	36	sustainable	sustainable	ADJ
aijbe-617	56	37	development	development	NOUN
aijbe-617	56	38	in	in	ADP
aijbe-617	56	39	the	the	DET
aijbe-617	56	40	context	context	NOUN
aijbe-617	56	41	of	of	ADP
aijbe-617	56	42	tax	tax	NOUN
aijbe-617	56	43	refers	refer	VERB
aijbe-617	56	44	to	to	ADP
aijbe-617	56	45	the	the	DET
aijbe-617	56	46	pattern	pattern	NOUN
aijbe-617	56	47	of	of	ADP
aijbe-617	56	48	revenue	revenue	NOUN
aijbe-617	56	49	generation	generation	NOUN
aijbe-617	56	50	,	,	PUNCT
aijbe-617	56	51	which	which	PRON
aijbe-617	56	52	is	be	AUX
aijbe-617	56	53	able	able	ADJ
aijbe-617	56	54	to	to	PART
aijbe-617	56	55	meet	meet	VERB
aijbe-617	56	56	the	the	DET
aijbe-617	56	57	needs	need	NOUN
aijbe-617	56	58	of	of	ADP
aijbe-617	56	59	the	the	DET
aijbe-617	56	60	present	present	ADJ
aijbe-617	56	61	generation	generation	NOUN
aijbe-617	56	62	of	of	ADP
aijbe-617	56	63	nigerians	nigerians	PROPN
aijbe-617	56	64	,	,	PUNCT
aijbe-617	56	65	without	without	ADP
aijbe-617	56	66	negatively	negatively	ADV
aijbe-617	56	67	impacting	impact	VERB
aijbe-617	56	68	the	the	DET
aijbe-617	56	69	ability	ability	NOUN
aijbe-617	56	70	of	of	ADP
aijbe-617	56	71	future	future	ADJ
aijbe-617	56	72	generations	generation	NOUN
aijbe-617	56	73	to	to	PART
aijbe-617	56	74	meet	meet	VERB
aijbe-617	56	75	their	their	PRON
aijbe-617	56	76	own	own	ADJ
aijbe-617	56	77	needs	need	NOUN
aijbe-617	56	78	.	.	PUNCT
aijbe-617	57	1	generally	generally	ADV
aijbe-617	57	2	,	,	PUNCT
aijbe-617	57	3	taxation	taxation	NOUN
aijbe-617	57	4	is	be	AUX
aijbe-617	57	5	regarded	regard	VERB
aijbe-617	57	6	as	as	ADP
aijbe-617	57	7	a	a	DET
aijbe-617	57	8	sustainable	sustainable	ADJ
aijbe-617	57	9	source	source	NOUN
aijbe-617	57	10	of	of	ADP
aijbe-617	57	11	government	government	NOUN
aijbe-617	57	12	revenue	revenue	NOUN
aijbe-617	57	13	due	due	ADP
aijbe-617	57	14	to	to	ADP
aijbe-617	57	15	the	the	DET
aijbe-617	57	16	stability	stability	NOUN
aijbe-617	57	17	and	and	CCONJ
aijbe-617	57	18	certainty	certainty	NOUN
aijbe-617	57	19	of	of	ADP
aijbe-617	57	20	the	the	DET
aijbe-617	57	21	tax	tax	NOUN
aijbe-617	57	22	system	system	NOUN
aijbe-617	57	23	(	(	PUNCT
aijbe-617	57	24	almustapha	almustapha	PROPN
aijbe-617	57	25	&	&	CCONJ
aijbe-617	57	26	hamza	hamza	PROPN
aijbe-617	57	27	,	,	PUNCT
aijbe-617	57	28	2016	2016	NUM
aijbe-617	57	29	)	)	PUNCT
aijbe-617	57	30	.	.	PUNCT
aijbe-617	58	1	there	there	PRON
aijbe-617	58	2	are	be	VERB
aijbe-617	58	3	seemingly	seemingly	ADV
aijbe-617	58	4	,	,	PUNCT
aijbe-617	58	5	inadequate	inadequate	ADJ
aijbe-617	58	6	competent	competent	ADJ
aijbe-617	58	7	professionals	professional	NOUN
aijbe-617	58	8	to	to	PART
aijbe-617	58	9	handle	handle	VERB
aijbe-617	58	10	cases	case	NOUN
aijbe-617	58	11	of	of	ADP
aijbe-617	58	12	fraud	fraud	NOUN
aijbe-617	58	13	as	as	SCONJ
aijbe-617	58	14	stated	state	VERB
aijbe-617	58	15	by	by	ADP
aijbe-617	58	16	(	(	PUNCT
aijbe-617	58	17	owolabi	owolabi	NOUN
aijbe-617	58	18	,	,	PUNCT
aijbe-617	58	19	dada	dada	NOUN
aijbe-617	58	20	and	and	CCONJ
aijbe-617	58	21	olaoye	olaoye	ADJ
aijbe-617	58	22	(	(	PUNCT
aijbe-617	58	23	2013	2013	NUM
aijbe-617	58	24	)	)	PUNCT
aijbe-617	58	25	and	and	CCONJ
aijbe-617	58	26	the	the	DET
aijbe-617	58	27	judicial	judicial	ADJ
aijbe-617	58	28	system	system	NOUN
aijbe-617	58	29	is	be	AUX
aijbe-617	58	30	slow	slow	ADJ
aijbe-617	58	31	leading	lead	VERB
aijbe-617	58	32	to	to	ADP
aijbe-617	58	33	a	a	DET
aijbe-617	58	34	delay	delay	NOUN
aijbe-617	58	35	in	in	ADP
aijbe-617	58	36	the	the	DET
aijbe-617	58	37	prosecution	prosecution	NOUN
aijbe-617	58	38	process	process	NOUN
aijbe-617	58	39	.	.	PUNCT
aijbe-617	59	1	from	from	ADP
aijbe-617	59	2	recent	recent	ADJ
aijbe-617	59	3	development	development	NOUN
aijbe-617	59	4	,	,	PUNCT
aijbe-617	59	5	electronic	electronic	ADJ
aijbe-617	59	6	(	(	PUNCT
aijbe-617	59	7	e	e	NOUN
aijbe-617	59	8	)	)	PUNCT
aijbe-617	59	9	banking	banking	NOUN
aijbe-617	59	10	,	,	PUNCT
aijbe-617	59	11	e	e	NOUN
aijbe-617	59	12	-	-	NOUN
aijbe-617	59	13	business	business	NOUN
aijbe-617	59	14	,	,	PUNCT
aijbe-617	59	15	e	e	NOUN
aijbe-617	59	16	-	-	NOUN
aijbe-617	59	17	fraud	fraud	NOUN
aijbe-617	59	18	,	,	PUNCT
aijbe-617	59	19	e	e	NOUN
aijbe-617	59	20	-	-	NOUN
aijbe-617	59	21	corruption	corruption	NOUN
aijbe-617	59	22	and	and	CCONJ
aijbe-617	59	23	e	e	NOUN
aijbe-617	59	24	-	-	ADJ
aijbe-617	59	25	financial	financial	ADJ
aijbe-617	59	26	scandals	scandal	NOUN
aijbe-617	59	27	,	,	PUNCT
aijbe-617	59	28	it	it	PRON
aijbe-617	59	29	is	be	AUX
aijbe-617	59	30	almost	almost	ADV
aijbe-617	59	31	obvious	obvious	ADJ
aijbe-617	59	32	that	that	SCONJ
aijbe-617	59	33	he	he	PRON
aijbe-617	59	34	traditional	traditional	ADJ
aijbe-617	59	35	or	or	CCONJ
aijbe-617	59	36	conventional	conventional	ADJ
aijbe-617	59	37	accountant	accountant	NOUN
aijbe-617	59	38	may	may	AUX
aijbe-617	59	39	not	not	PART
aijbe-617	59	40	be	be	AUX
aijbe-617	59	41	able	able	ADJ
aijbe-617	59	42	to	to	PART
aijbe-617	59	43	meet	meet	VERB
aijbe-617	59	44	up	up	ADP
aijbe-617	59	45	with	with	ADP
aijbe-617	59	46	the	the	DET
aijbe-617	59	47	level	level	NOUN
aijbe-617	59	48	of	of	ADP
aijbe-617	59	49	sophistication	sophistication	NOUN
aijbe-617	59	50	of	of	ADP
aijbe-617	59	51	fraud	fraud	NOUN
aijbe-617	59	52	.	.	PUNCT
aijbe-617	60	1	objectives	objective	NOUN
aijbe-617	60	2	of	of	ADP
aijbe-617	60	3	the	the	DET
aijbe-617	60	4	study	study	NOUN
aijbe-617	60	5	the	the	DET
aijbe-617	60	6	general	general	ADJ
aijbe-617	60	7	objective	objective	NOUN
aijbe-617	60	8	of	of	ADP
aijbe-617	60	9	this	this	DET
aijbe-617	60	10	study	study	NOUN
aijbe-617	60	11	is	be	AUX
aijbe-617	60	12	to	to	PART
aijbe-617	60	13	assess	assess	VERB
aijbe-617	60	14	the	the	DET
aijbe-617	60	15	impact	impact	NOUN
aijbe-617	60	16	forensic	forensic	ADJ
aijbe-617	60	17	accounting	accounting	NOUN
aijbe-617	60	18	as	as	ADP
aijbe-617	60	19	a	a	DET
aijbe-617	60	20	tool	tool	NOUN
aijbe-617	60	21	for	for	ADP
aijbe-617	60	22	effective	effective	ADJ
aijbe-617	60	23	tax	tax	NOUN
aijbe-617	60	24	administration	administration	NOUN
aijbe-617	60	25	in	in	ADP
aijbe-617	60	26	nigeria	nigeria	PROPN
aijbe-617	60	27	.	.	PUNCT
aijbe-617	61	1			X
aijbe-617	62	1	to	to	PART
aijbe-617	62	2	assess	assess	VERB
aijbe-617	62	3	the	the	DET
aijbe-617	62	4	impact	impact	NOUN
aijbe-617	62	5	of	of	ADP
aijbe-617	62	6	forensic	forensic	ADJ
aijbe-617	62	7	tax	tax	NOUN
aijbe-617	62	8	assessment	assessment	NOUN
aijbe-617	62	9	in	in	ADP
aijbe-617	62	10	tax	tax	NOUN
aijbe-617	62	11	administration	administration	NOUN
aijbe-617	62	12	in	in	ADP
aijbe-617	62	13	nigeria	nigeria	PROPN
aijbe-617	62	14	.	.	PUNCT
aijbe-617	63	1			PUNCT
aijbe-617	64	1	to	to	PART
aijbe-617	64	2	ascertain	ascertain	VERB
aijbe-617	64	3	the	the	DET
aijbe-617	64	4	impact	impact	NOUN
aijbe-617	64	5	of	of	ADP
aijbe-617	64	6	forensic	forensic	ADJ
aijbe-617	64	7	tax	tax	NOUN
aijbe-617	64	8	audit	audit	NOUN
aijbe-617	64	9	in	in	ADP
aijbe-617	64	10	tax	tax	NOUN
aijbe-617	64	11	administration	administration	NOUN
aijbe-617	64	12	in	in	ADP
aijbe-617	64	13	nigeria	nigeria	PROPN
aijbe-617	64	14	research	research	NOUN
aijbe-617	64	15	questions	question	NOUN
aijbe-617	64	16	the	the	DET
aijbe-617	64	17	study	study	NOUN
aijbe-617	64	18	seeks	seek	VERB
aijbe-617	64	19	to	to	PART
aijbe-617	64	20	provide	provide	VERB
aijbe-617	64	21	solutions	solution	NOUN
aijbe-617	64	22	to	to	ADP
aijbe-617	64	23	the	the	DET
aijbe-617	64	24	following	follow	VERB
aijbe-617	64	25	questions	question	NOUN
aijbe-617	64	26			NOUN
aijbe-617	65	1	what	what	PRON
aijbe-617	65	2	is	be	AUX
aijbe-617	65	3	the	the	DET
aijbe-617	65	4	effect	effect	NOUN
aijbe-617	65	5	of	of	ADP
aijbe-617	65	6	forensic	forensic	ADJ
aijbe-617	65	7	tax	tax	NOUN
aijbe-617	65	8	assessment	assessment	NOUN
aijbe-617	65	9	in	in	ADP
aijbe-617	65	10	tax	tax	NOUN
aijbe-617	65	11	administration	administration	NOUN
aijbe-617	65	12	in	in	ADP
aijbe-617	65	13	nigeria	nigeria	PROPN
aijbe-617	65	14	?	?	PUNCT
aijbe-617	66	1			X
aijbe-617	66	2	does	do	VERB
aijbe-617	66	3	forensic	forensic	ADJ
aijbe-617	66	4	tax	tax	NOUN
aijbe-617	66	5	audit	audit	NOUN
aijbe-617	66	6	have	have	AUX
aijbe-617	66	7	improved	improve	VERB
aijbe-617	66	8	tax	tax	NOUN
aijbe-617	66	9	administration	administration	NOUN
aijbe-617	66	10	in	in	ADP
aijbe-617	66	11	nigeria	nigeria	PROPN
aijbe-617	66	12	?	?	PUNCT
aijbe-617	67	1	statement	statement	NOUN
aijbe-617	67	2	of	of	ADP
aijbe-617	67	3	hypotheses	hypothesis	NOUN
aijbe-617	67	4	the	the	DET
aijbe-617	67	5	study	study	NOUN
aijbe-617	67	6	is	be	AUX
aijbe-617	67	7	guided	guide	VERB
aijbe-617	67	8	by	by	ADP
aijbe-617	67	9	the	the	DET
aijbe-617	67	10	following	follow	VERB
aijbe-617	67	11	hypothesis	hypothesis	NOUN
aijbe-617	67	12	stated	state	VERB
aijbe-617	67	13	in	in	ADP
aijbe-617	67	14	null	null	ADJ
aijbe-617	67	15	form	form	NOUN
aijbe-617	67	16	,	,	PUNCT
aijbe-617	67	17	i.	i.	NOUN
aijbe-617	67	18	forensic	forensic	ADJ
aijbe-617	67	19	tax	tax	NOUN
aijbe-617	67	20	assessment	assessment	NOUN
aijbe-617	67	21	does	do	AUX
aijbe-617	67	22	not	not	PART
aijbe-617	67	23	have	have	VERB
aijbe-617	67	24	significant	significant	ADJ
aijbe-617	67	25	impact	impact	NOUN
aijbe-617	67	26	in	in	ADP
aijbe-617	67	27	tax	tax	NOUN
aijbe-617	67	28	administration	administration	NOUN
aijbe-617	67	29	in	in	ADP
aijbe-617	67	30	nigeria	nigeria	PROPN
aijbe-617	67	31	.	.	PUNCT
aijbe-617	68	1	ii	ii	PROPN
aijbe-617	68	2	.	.	PUNCT
aijbe-617	69	1	forensic	forensic	ADJ
aijbe-617	69	2	tax	tax	NOUN
aijbe-617	69	3	audit	audit	NOUN
aijbe-617	69	4	does	do	AUX
aijbe-617	69	5	not	not	PART
aijbe-617	69	6	have	have	VERB
aijbe-617	69	7	positive	positive	ADJ
aijbe-617	69	8	impact	impact	NOUN
aijbe-617	69	9	in	in	ADP
aijbe-617	69	10	tax	tax	NOUN
aijbe-617	69	11	administration	administration	NOUN
aijbe-617	69	12	in	in	ADP
aijbe-617	69	13	nigeria	nigeria	PROPN
aijbe-617	69	14	literature	literature	PROPN
aijbe-617	69	15	review	review	PROPN
aijbe-617	69	16	concept	concept	NOUN
aijbe-617	69	17	of	of	ADP
aijbe-617	69	18	forensic	forensic	ADJ
aijbe-617	69	19	accounting	accounting	NOUN
aijbe-617	69	20	the	the	DET
aijbe-617	69	21	term	term	NOUN
aijbe-617	69	22	“	"	PUNCT
aijbe-617	69	23	forensic	forensic	ADJ
aijbe-617	69	24	accounting	accounting	NOUN
aijbe-617	69	25	was	be	AUX
aijbe-617	69	26	coined	coin	VERB
aijbe-617	69	27	by	by	ADP
aijbe-617	69	28	peloubet	peloubet	NOUN
aijbe-617	69	29	in	in	ADP
aijbe-617	69	30	1946	1946	NUM
aijbe-617	69	31	,	,	PUNCT
aijbe-617	69	32	he	he	PRON
aijbe-617	69	33	said	say	VERB
aijbe-617	69	34	,	,	PUNCT
aijbe-617	69	35	forensic	forensic	ADJ
aijbe-617	69	36	accounting	accounting	NOUN
aijbe-617	69	37	is	be	AUX
aijbe-617	69	38	the	the	DET
aijbe-617	69	39	application	application	NOUN
aijbe-617	69	40	of	of	ADP
aijbe-617	69	41	accounting	accounting	NOUN
aijbe-617	69	42	knowledge	knowledge	NOUN
aijbe-617	69	43	and	and	CCONJ
aijbe-617	69	44	investigative	investigative	ADJ
aijbe-617	69	45	skills	skill	NOUN
aijbe-617	69	46	to	to	PART
aijbe-617	69	47	identify	identify	VERB
aijbe-617	69	48	and	and	CCONJ
aijbe-617	69	49	resolve	resolve	VERB
aijbe-617	69	50	legal	legal	ADJ
aijbe-617	69	51	issues	issue	NOUN
aijbe-617	69	52	.	.	PUNCT
aijbe-617	70	1	it	it	PRON
aijbe-617	70	2	is	be	AUX
aijbe-617	70	3	the	the	DET
aijbe-617	70	4	science	science	NOUN
aijbe-617	70	5	of	of	ADP
aijbe-617	70	6	using	use	VERB
aijbe-617	70	7	accounting	accounting	NOUN
aijbe-617	70	8	as	as	ADP
aijbe-617	70	9	a	a	DET
aijbe-617	70	10	tool	tool	NOUN
aijbe-617	70	11	to	to	PART
aijbe-617	70	12	identify	identify	VERB
aijbe-617	70	13	and	and	CCONJ
aijbe-617	70	14	develop	develop	VERB
aijbe-617	70	15	proof	proof	NOUN
aijbe-617	70	16	of	of	ADP
aijbe-617	70	17	money	money	NOUN
aijbe-617	70	18	flow	flow	NOUN
aijbe-617	70	19	.	.	PUNCT
aijbe-617	71	1	these	these	DET
aijbe-617	71	2	tools	tool	NOUN
aijbe-617	71	3	and/or	and/or	CCONJ
aijbe-617	71	4	techniques	technique	NOUN
aijbe-617	71	5	,	,	PUNCT
aijbe-617	71	6	skills	skill	NOUN
aijbe-617	71	7	and	and	CCONJ
aijbe-617	71	8	eke	eke	ADJ
aijbe-617	71	9	robert	robert	PROPN
aijbe-617	71	10	ike	ike	PROPN
aijbe-617	71	11	and	and	CCONJ
aijbe-617	71	12	ogedegbe	ogedegbe	ADJ
aijbe-617	71	13	osariemen	osarieman	NOUN
aijbe-617	71	14	(	(	PUNCT
aijbe-617	71	15	2024	2024	NUM
aijbe-617	71	16	)	)	PUNCT
aijbe-617	71	17	4	4	NUM
aijbe-617	71	18	american	american	ADJ
aijbe-617	71	19	interdisciplinary	interdisciplinary	ADJ
aijbe-617	71	20	journal	journal	NOUN
aijbe-617	71	21	of	of	ADP
aijbe-617	71	22	business	business	NOUN
aijbe-617	71	23	and	and	CCONJ
aijbe-617	71	24	economics	economic	NOUN
aijbe-617	71	25	|	|	ADV
aijbe-617	71	26	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-617	71	27	knowledge	knowledge	NOUN
aijbe-617	71	28	can	can	AUX
aijbe-617	71	29	be	be	AUX
aijbe-617	71	30	invaluable	invaluable	ADJ
aijbe-617	71	31	for	for	ADP
aijbe-617	71	32	fraud	fraud	NOUN
aijbe-617	71	33	and	and	CCONJ
aijbe-617	71	34	forensic	forensic	ADJ
aijbe-617	71	35	accounting	accounting	NOUN
aijbe-617	71	36	investigators	investigator	NOUN
aijbe-617	71	37	.	.	PUNCT
aijbe-617	71	38	”	"	PUNCT
aijbe-617	72	1	forensic	forensic	ADJ
aijbe-617	72	2	accounting	accounting	NOUN
aijbe-617	72	3	is	be	AUX
aijbe-617	72	4	the	the	DET
aijbe-617	72	5	integration	integration	NOUN
aijbe-617	72	6	of	of	ADP
aijbe-617	72	7	accounting	accounting	NOUN
aijbe-617	72	8	,	,	PUNCT
aijbe-617	72	9	auditing	auditing	NOUN
aijbe-617	72	10	and	and	CCONJ
aijbe-617	72	11	investigative	investigative	ADJ
aijbe-617	72	12	skills	skill	NOUN
aijbe-617	72	13	dada	dada	NOUN
aijbe-617	72	14	,	,	PUNCT
aijbe-617	72	15	owolabi	owolabi	NOUN
aijbe-617	72	16	and	and	CCONJ
aijbe-617	72	17	okwu,(2013	okwu,(2013	NOUN
aijbe-617	72	18	)	)	PUNCT
aijbe-617	72	19	.	.	PUNCT
aijbe-617	73	1	eliezer	eliezer	PROPN
aijbe-617	73	2	and	and	CCONJ
aijbe-617	73	3	emmanuel	emmanuel	PROPN
aijbe-617	73	4	(	(	PUNCT
aijbe-617	73	5	2015	2015	NUM
aijbe-617	73	6	)	)	PUNCT
aijbe-617	73	7	defined	define	VERB
aijbe-617	73	8	forensic	forensic	ADJ
aijbe-617	73	9	accounting	accounting	NOUN
aijbe-617	73	10	as	as	ADP
aijbe-617	73	11	the	the	DET
aijbe-617	73	12	application	application	NOUN
aijbe-617	73	13	of	of	ADP
aijbe-617	73	14	accounting	accounting	NOUN
aijbe-617	73	15	concepts	concept	NOUN
aijbe-617	73	16	and	and	CCONJ
aijbe-617	73	17	techniques	technique	NOUN
aijbe-617	73	18	to	to	ADP
aijbe-617	73	19	legal	legal	ADJ
aijbe-617	73	20	problems	problem	NOUN
aijbe-617	73	21	.	.	PUNCT
aijbe-617	74	1	it	it	PRON
aijbe-617	74	2	demands	demand	VERB
aijbe-617	74	3	reporting	reporting	NOUN
aijbe-617	74	4	,	,	PUNCT
aijbe-617	74	5	where	where	SCONJ
aijbe-617	74	6	accountability	accountability	NOUN
aijbe-617	74	7	of	of	ADP
aijbe-617	74	8	the	the	DET
aijbe-617	74	9	fraud	fraud	NOUN
aijbe-617	74	10	is	be	AUX
aijbe-617	74	11	established	establish	VERB
aijbe-617	74	12	and	and	CCONJ
aijbe-617	74	13	the	the	DET
aijbe-617	74	14	report	report	NOUN
aijbe-617	74	15	is	be	AUX
aijbe-617	74	16	considered	consider	VERB
aijbe-617	74	17	as	as	ADP
aijbe-617	74	18	evidence	evidence	NOUN
aijbe-617	74	19	in	in	ADP
aijbe-617	74	20	the	the	DET
aijbe-617	74	21	court	court	NOUN
aijbe-617	74	22	of	of	ADP
aijbe-617	74	23	law	law	NOUN
aijbe-617	74	24	or	or	CCONJ
aijbe-617	74	25	in	in	ADP
aijbe-617	74	26	administrative	administrative	ADJ
aijbe-617	74	27	proceedings	proceeding	NOUN
aijbe-617	74	28	.	.	PUNCT
aijbe-617	75	1	according	accord	VERB
aijbe-617	75	2	to	to	ADP
aijbe-617	75	3	the	the	DET
aijbe-617	75	4	association	association	NOUN
aijbe-617	75	5	of	of	ADP
aijbe-617	75	6	certified	certify	VERB
aijbe-617	75	7	fraud	fraud	NOUN
aijbe-617	75	8	examiners	examiner	NOUN
aijbe-617	75	9	(	(	PUNCT
aijbe-617	75	10	acfe	acfe	NOUN
aijbe-617	75	11	)	)	PUNCT
aijbe-617	75	12	,	,	PUNCT
aijbe-617	75	13	forensic	forensic	ADJ
aijbe-617	75	14	accounting	accounting	NOUN
aijbe-617	75	15	is	be	AUX
aijbe-617	75	16	the	the	DET
aijbe-617	75	17	use	use	NOUN
aijbe-617	75	18	of	of	ADP
aijbe-617	75	19	skills	skill	NOUN
aijbe-617	75	20	in	in	ADP
aijbe-617	75	21	potential	potential	ADJ
aijbe-617	75	22	or	or	CCONJ
aijbe-617	75	23	real	real	ADJ
aijbe-617	75	24	civil	civil	ADJ
aijbe-617	75	25	or	or	CCONJ
aijbe-617	75	26	criminal	criminal	ADJ
aijbe-617	75	27	disputes	dispute	NOUN
aijbe-617	75	28	,	,	PUNCT
aijbe-617	75	29	including	include	VERB
aijbe-617	75	30	generally	generally	ADV
aijbe-617	75	31	accepted	accept	VERB
aijbe-617	75	32	accounting	accounting	NOUN
aijbe-617	75	33	and	and	CCONJ
aijbe-617	75	34	auditing	auditing	NOUN
aijbe-617	75	35	principles	principle	NOUN
aijbe-617	75	36	;	;	PUNCT
aijbe-617	75	37	establishing	establish	VERB
aijbe-617	75	38	losses	loss	NOUN
aijbe-617	75	39	or	or	CCONJ
aijbe-617	75	40	profit	profit	NOUN
aijbe-617	75	41	,	,	PUNCT
aijbe-617	75	42	income	income	NOUN
aijbe-617	75	43	,	,	PUNCT
aijbe-617	75	44	property	property	NOUN
aijbe-617	75	45	or	or	CCONJ
aijbe-617	75	46	damage	damage	NOUN
aijbe-617	75	47	,	,	PUNCT
aijbe-617	75	48	estimations	estimation	NOUN
aijbe-617	75	49	of	of	ADP
aijbe-617	75	50	internal	internal	ADJ
aijbe-617	75	51	controls	control	NOUN
aijbe-617	75	52	,	,	PUNCT
aijbe-617	75	53	frauds	fraud	NOUN
aijbe-617	75	54	and	and	CCONJ
aijbe-617	75	55	others	other	NOUN
aijbe-617	75	56	that	that	PRON
aijbe-617	75	57	involve	involve	VERB
aijbe-617	75	58	inclusion	inclusion	NOUN
aijbe-617	75	59	of	of	ADP
aijbe-617	75	60	accounting	accounting	NOUN
aijbe-617	75	61	expertise	expertise	NOUN
aijbe-617	75	62	into	into	ADP
aijbe-617	75	63	the	the	DET
aijbe-617	75	64	legal	legal	ADJ
aijbe-617	75	65	system	system	NOUN
aijbe-617	75	66	.	.	PUNCT
aijbe-617	76	1	okoye	okoye	PROPN
aijbe-617	76	2	and	and	CCONJ
aijbe-617	76	3	gbegi	gbegi	NOUN
aijbe-617	76	4	,	,	PUNCT
aijbe-617	76	5	(	(	PUNCT
aijbe-617	76	6	2013	2013	NUM
aijbe-617	76	7	)	)	PUNCT
aijbe-617	76	8	agrees	agree	VERB
aijbe-617	76	9	that	that	SCONJ
aijbe-617	76	10	forensic	forensic	ADJ
aijbe-617	76	11	accounting	accounting	NOUN
aijbe-617	76	12	also	also	ADV
aijbe-617	76	13	called	call	VERB
aijbe-617	76	14	investigative	investigative	ADJ
aijbe-617	76	15	accounting	accounting	NOUN
aijbe-617	76	16	or	or	CCONJ
aijbe-617	76	17	fraud	fraud	NOUN
aijbe-617	76	18	audit	audit	NOUN
aijbe-617	76	19	is	be	AUX
aijbe-617	76	20	a	a	DET
aijbe-617	76	21	merger	merger	NOUN
aijbe-617	76	22	of	of	ADP
aijbe-617	76	23	forensic	forensic	ADJ
aijbe-617	76	24	science	science	NOUN
aijbe-617	76	25	and	and	CCONJ
aijbe-617	76	26	accounting	accounting	NOUN
aijbe-617	76	27	.	.	PUNCT
aijbe-617	77	1	in	in	ADP
aijbe-617	77	2	the	the	DET
aijbe-617	77	3	view	view	NOUN
aijbe-617	77	4	of	of	ADP
aijbe-617	77	5	howard	howard	PROPN
aijbe-617	77	6	and	and	CCONJ
aijbe-617	77	7	sheetz	sheetz	PROPN
aijbe-617	77	8	(	(	PUNCT
aijbe-617	77	9	2006	2006	NUM
aijbe-617	77	10	)	)	PUNCT
aijbe-617	77	11	,	,	PUNCT
aijbe-617	77	12	forensic	forensic	ADJ
aijbe-617	77	13	accounting	accounting	NOUN
aijbe-617	77	14	is	be	AUX
aijbe-617	77	15	the	the	DET
aijbe-617	77	16	process	process	NOUN
aijbe-617	77	17	of	of	ADP
aijbe-617	77	18	interpreting	interpreting	NOUN
aijbe-617	77	19	,	,	PUNCT
aijbe-617	77	20	summarizing	summarize	VERB
aijbe-617	77	21	and	and	CCONJ
aijbe-617	77	22	presenting	present	VERB
aijbe-617	77	23	complex	complex	ADJ
aijbe-617	77	24	financial	financial	ADJ
aijbe-617	77	25	issues	issue	NOUN
aijbe-617	77	26	clearly	clearly	ADV
aijbe-617	77	27	,	,	PUNCT
aijbe-617	77	28	succinctly	succinctly	ADV
aijbe-617	77	29	and	and	CCONJ
aijbe-617	77	30	factually	factually	ADV
aijbe-617	77	31	often	often	ADV
aijbe-617	77	32	in	in	ADP
aijbe-617	77	33	a	a	DET
aijbe-617	77	34	court	court	NOUN
aijbe-617	77	35	of	of	ADP
aijbe-617	77	36	law	law	NOUN
aijbe-617	77	37	as	as	ADP
aijbe-617	77	38	an	an	DET
aijbe-617	77	39	expert	expert	NOUN
aijbe-617	77	40	.	.	PUNCT
aijbe-617	78	1	it	it	PRON
aijbe-617	78	2	is	be	AUX
aijbe-617	78	3	concerned	concern	VERB
aijbe-617	78	4	with	with	ADP
aijbe-617	78	5	the	the	DET
aijbe-617	78	6	use	use	NOUN
aijbe-617	78	7	of	of	ADP
aijbe-617	78	8	accounting	accounting	NOUN
aijbe-617	78	9	discipline	discipline	NOUN
aijbe-617	78	10	to	to	PART
aijbe-617	78	11	help	help	VERB
aijbe-617	78	12	determine	determine	VERB
aijbe-617	78	13	issues	issue	NOUN
aijbe-617	78	14	of	of	ADP
aijbe-617	78	15	facts	fact	NOUN
aijbe-617	78	16	in	in	ADP
aijbe-617	78	17	business	business	NOUN
aijbe-617	78	18	litigation	litigation	NOUN
aijbe-617	78	19	okunbor	okunbor	NOUN
aijbe-617	78	20	and	and	CCONJ
aijbe-617	78	21	obaretin	obaretin	NOUN
aijbe-617	78	22	,	,	PUNCT
aijbe-617	78	23	(	(	PUNCT
aijbe-617	78	24	2010	2010	NUM
aijbe-617	78	25	)	)	PUNCT
aijbe-617	78	26	.	.	PUNCT
aijbe-617	79	1	forensic	forensic	ADJ
aijbe-617	79	2	accounting	accounting	NOUN
aijbe-617	79	3	is	be	AUX
aijbe-617	79	4	a	a	DET
aijbe-617	79	5	discipline	discipline	NOUN
aijbe-617	79	6	that	that	PRON
aijbe-617	79	7	has	have	VERB
aijbe-617	79	8	its	its	PRON
aijbe-617	79	9	own	own	ADJ
aijbe-617	79	10	models	model	NOUN
aijbe-617	79	11	and	and	CCONJ
aijbe-617	79	12	methodologies	methodology	NOUN
aijbe-617	79	13	of	of	ADP
aijbe-617	79	14	investigative	investigative	ADJ
aijbe-617	79	15	procedures	procedure	NOUN
aijbe-617	79	16	that	that	PRON
aijbe-617	79	17	search	search	VERB
aijbe-617	79	18	for	for	ADP
aijbe-617	79	19	assurance	assurance	NOUN
aijbe-617	79	20	,	,	PUNCT
aijbe-617	79	21	attestation	attestation	NOUN
aijbe-617	79	22	and	and	CCONJ
aijbe-617	79	23	advisory	advisory	ADJ
aijbe-617	79	24	perspective	perspective	NOUN
aijbe-617	79	25	to	to	PART
aijbe-617	79	26	produce	produce	VERB
aijbe-617	79	27	legal	legal	ADJ
aijbe-617	79	28	evidence	evidence	NOUN
aijbe-617	79	29	.	.	PUNCT
aijbe-617	80	1	a	a	DET
aijbe-617	80	2	forensic	forensic	ADJ
aijbe-617	80	3	investigation	investigation	NOUN
aijbe-617	80	4	may	may	AUX
aijbe-617	80	5	be	be	AUX
aijbe-617	80	6	grounded	ground	VERB
aijbe-617	80	7	in	in	ADP
aijbe-617	80	8	accounting	accounting	NOUN
aijbe-617	80	9	,	,	PUNCT
aijbe-617	80	10	medicine	medicine	NOUN
aijbe-617	80	11	,	,	PUNCT
aijbe-617	80	12	engineering	engineering	NOUN
aijbe-617	80	13	or	or	CCONJ
aijbe-617	80	14	some	some	DET
aijbe-617	80	15	other	other	ADJ
aijbe-617	80	16	discipline	discipline	NOUN
aijbe-617	80	17	.	.	PUNCT
aijbe-617	81	1	forensic	forensic	ADJ
aijbe-617	81	2	audit	audit	NOUN
aijbe-617	81	3	is	be	AUX
aijbe-617	81	4	an	an	DET
aijbe-617	81	5	examination	examination	NOUN
aijbe-617	81	6	of	of	ADP
aijbe-617	81	7	evidence	evidence	NOUN
aijbe-617	81	8	regarding	regard	VERB
aijbe-617	81	9	an	an	DET
aijbe-617	81	10	assertion	assertion	NOUN
aijbe-617	81	11	to	to	PART
aijbe-617	81	12	determine	determine	VERB
aijbe-617	81	13	its	its	PRON
aijbe-617	81	14	correspondence	correspondence	NOUN
aijbe-617	81	15	to	to	ADP
aijbe-617	81	16	established	establish	VERB
aijbe-617	81	17	criteria	criterion	NOUN
aijbe-617	81	18	carried	carry	VERB
aijbe-617	81	19	out	out	ADP
aijbe-617	81	20	in	in	ADP
aijbe-617	81	21	a	a	DET
aijbe-617	81	22	manner	manner	NOUN
aijbe-617	81	23	suitable	suitable	ADJ
aijbe-617	81	24	to	to	ADP
aijbe-617	81	25	the	the	DET
aijbe-617	81	26	court	court	NOUN
aijbe-617	81	27	.	.	PUNCT
aijbe-617	82	1	basic	basic	ADJ
aijbe-617	82	2	skills	skill	NOUN
aijbe-617	82	3	of	of	ADP
aijbe-617	82	4	a	a	DET
aijbe-617	82	5	forensic	forensic	ADJ
aijbe-617	82	6	accounting	accounting	NOUN
aijbe-617	82	7	tax	tax	NOUN
aijbe-617	82	8	practitioner	practitioner	NOUN
aijbe-617	82	9	there	there	PRON
aijbe-617	82	10	are	be	VERB
aijbe-617	82	11	numerous	numerous	ADJ
aijbe-617	82	12	opinions	opinion	NOUN
aijbe-617	82	13	on	on	ADP
aijbe-617	82	14	the	the	DET
aijbe-617	82	15	skills	skill	NOUN
aijbe-617	82	16	a	a	DET
aijbe-617	82	17	forensic	forensic	ADJ
aijbe-617	82	18	accounting	accounting	NOUN
aijbe-617	82	19	tax	tax	NOUN
aijbe-617	82	20	practitioner	practitioner	NOUN
aijbe-617	82	21	should	should	AUX
aijbe-617	82	22	have	have	VERB
aijbe-617	82	23	.	.	PUNCT
aijbe-617	83	1	harris	harris	PROPN
aijbe-617	83	2	and	and	CCONJ
aijbe-617	83	3	brown	brown	PROPN
aijbe-617	83	4	(	(	PUNCT
aijbe-617	83	5	2000	2000	NUM
aijbe-617	83	6	)	)	PUNCT
aijbe-617	83	7	while	while	SCONJ
aijbe-617	83	8	investigating	investigate	VERB
aijbe-617	83	9	the	the	DET
aijbe-617	83	10	qualities	quality	NOUN
aijbe-617	83	11	of	of	ADP
aijbe-617	83	12	a	a	DET
aijbe-617	83	13	forensic	forensic	ADJ
aijbe-617	83	14	accountant	accountant	NOUN
aijbe-617	83	15	,	,	PUNCT
aijbe-617	83	16	identifies	identify	VERB
aijbe-617	83	17	specialized	specialized	ADJ
aijbe-617	83	18	skills	skill	NOUN
aijbe-617	83	19	and	and	CCONJ
aijbe-617	83	20	abilities	ability	NOUN
aijbe-617	83	21	that	that	PRON
aijbe-617	83	22	should	should	AUX
aijbe-617	83	23	be	be	AUX
aijbe-617	83	24	possessed	possess	VERB
aijbe-617	83	25	by	by	ADP
aijbe-617	83	26	experts	expert	NOUN
aijbe-617	83	27	of	of	ADP
aijbe-617	83	28	their	their	PRON
aijbe-617	83	29	nature	nature	NOUN
aijbe-617	83	30	.	.	PUNCT
aijbe-617	84	1	they	they	PRON
aijbe-617	84	2	discovered	discover	VERB
aijbe-617	84	3	that	that	SCONJ
aijbe-617	84	4	a	a	DET
aijbe-617	84	5	forensic	forensic	ADJ
aijbe-617	84	6	accountant	accountant	NOUN
aijbe-617	84	7	should	should	AUX
aijbe-617	84	8	be	be	AUX
aijbe-617	84	9	conversant	conversant	ADJ
aijbe-617	84	10	with	with	ADP
aijbe-617	84	11	civil	civil	ADJ
aijbe-617	84	12	and	and	CCONJ
aijbe-617	84	13	criminal	criminal	ADJ
aijbe-617	84	14	law	law	NOUN
aijbe-617	84	15	.	.	PUNCT
aijbe-617	85	1	also	also	ADV
aijbe-617	85	2	,	,	PUNCT
aijbe-617	85	3	they	they	PRON
aijbe-617	85	4	stressed	stress	VERB
aijbe-617	85	5	the	the	DET
aijbe-617	85	6	need	need	NOUN
aijbe-617	85	7	for	for	ADP
aijbe-617	85	8	understanding	understanding	NOUN
aijbe-617	85	9	of	of	ADP
aijbe-617	85	10	court	court	NOUN
aijbe-617	85	11	room	room	NOUN
aijbe-617	85	12	procedures	procedure	NOUN
aijbe-617	85	13	and	and	CCONJ
aijbe-617	85	14	expectations	expectation	NOUN
aijbe-617	85	15	,	,	PUNCT
aijbe-617	85	16	investigative	investigative	ADJ
aijbe-617	85	17	skills	skill	NOUN
aijbe-617	85	18	,	,	PUNCT
aijbe-617	85	19	creative	creative	ADJ
aijbe-617	85	20	thinking	thinking	NOUN
aijbe-617	85	21	as	as	ADV
aijbe-617	85	22	well	well	ADV
aijbe-617	85	23	as	as	ADP
aijbe-617	85	24	clear	clear	ADJ
aijbe-617	85	25	and	and	CCONJ
aijbe-617	85	26	precise	precise	ADJ
aijbe-617	85	27	communication	communication	NOUN
aijbe-617	85	28	skills	skill	NOUN
aijbe-617	85	29	.	.	PUNCT
aijbe-617	86	1	forensic	forensic	ADJ
aijbe-617	86	2	tax	tax	NOUN
aijbe-617	86	3	audit	audit	NOUN
aijbe-617	86	4	a	a	DET
aijbe-617	86	5	forensic	forensic	ADJ
aijbe-617	86	6	audit	audit	NOUN
aijbe-617	86	7	examines	examine	NOUN
aijbe-617	86	8	and	and	CCONJ
aijbe-617	86	9	evaluates	evaluate	VERB
aijbe-617	86	10	a	a	DET
aijbe-617	86	11	firm	firm	NOUN
aijbe-617	86	12	's	's	PART
aijbe-617	86	13	or	or	CCONJ
aijbe-617	86	14	individual	individual	NOUN
aijbe-617	86	15	's	's	PART
aijbe-617	86	16	financial	financial	ADJ
aijbe-617	86	17	records	record	NOUN
aijbe-617	86	18	to	to	PART
aijbe-617	86	19	derive	derive	VERB
aijbe-617	86	20	evidence	evidence	NOUN
aijbe-617	86	21	used	use	VERB
aijbe-617	86	22	in	in	ADP
aijbe-617	86	23	a	a	DET
aijbe-617	86	24	court	court	NOUN
aijbe-617	86	25	of	of	ADP
aijbe-617	86	26	law	law	NOUN
aijbe-617	86	27	or	or	CCONJ
aijbe-617	86	28	legal	legal	ADJ
aijbe-617	86	29	proceeding	proceeding	NOUN
aijbe-617	86	30	.	.	PUNCT
aijbe-617	87	1	forensic	forensic	ADJ
aijbe-617	87	2	auditing	auditing	NOUN
aijbe-617	87	3	is	be	AUX
aijbe-617	87	4	a	a	DET
aijbe-617	87	5	specialization	specialization	NOUN
aijbe-617	87	6	within	within	ADP
aijbe-617	87	7	accounting	accounting	NOUN
aijbe-617	87	8	,	,	PUNCT
aijbe-617	87	9	and	and	CCONJ
aijbe-617	87	10	most	most	ADJ
aijbe-617	87	11	large	large	ADJ
aijbe-617	87	12	accounting	accounting	NOUN
aijbe-617	87	13	firms	firm	NOUN
aijbe-617	87	14	have	have	VERB
aijbe-617	87	15	a	a	DET
aijbe-617	87	16	forensic	forensic	ADJ
aijbe-617	87	17	auditing	auditing	NOUN
aijbe-617	87	18	department	department	NOUN
aijbe-617	87	19	.	.	PUNCT
aijbe-617	88	1	forensic	forensic	ADJ
aijbe-617	88	2	audits	audit	NOUN
aijbe-617	88	3	require	require	VERB
aijbe-617	88	4	accounting	accounting	NOUN
aijbe-617	88	5	and	and	CCONJ
aijbe-617	88	6	auditing	auditing	NOUN
aijbe-617	88	7	procedures	procedure	NOUN
aijbe-617	88	8	and	and	CCONJ
aijbe-617	88	9	expert	expert	ADJ
aijbe-617	88	10	knowledge	knowledge	NOUN
aijbe-617	88	11	about	about	ADP
aijbe-617	88	12	the	the	DET
aijbe-617	88	13	legal	legal	ADJ
aijbe-617	88	14	framework	framework	NOUN
aijbe-617	88	15	of	of	ADP
aijbe-617	88	16	such	such	DET
aijbe-617	88	17	an	an	DET
aijbe-617	88	18	audit	audit	NOUN
aijbe-617	88	19	.	.	PUNCT
aijbe-617	89	1	forensic	forensic	ADJ
aijbe-617	89	2	audits	audits	NOUN
aijbe-617	89	3	cover	cover	VERB
aijbe-617	89	4	a	a	DET
aijbe-617	89	5	wide	wide	ADJ
aijbe-617	89	6	range	range	NOUN
aijbe-617	89	7	of	of	ADP
aijbe-617	89	8	investigative	investigative	ADJ
aijbe-617	89	9	activities	activity	NOUN
aijbe-617	89	10	.	.	PUNCT
aijbe-617	90	1	a	a	DET
aijbe-617	90	2	forensic	forensic	ADJ
aijbe-617	90	3	audit	audit	NOUN
aijbe-617	90	4	is	be	AUX
aijbe-617	90	5	often	often	ADV
aijbe-617	90	6	conducted	conduct	VERB
aijbe-617	90	7	to	to	PART
aijbe-617	90	8	prosecute	prosecute	VERB
aijbe-617	90	9	a	a	DET
aijbe-617	90	10	party	party	NOUN
aijbe-617	90	11	for	for	ADP
aijbe-617	90	12	fraud	fraud	NOUN
aijbe-617	90	13	,	,	PUNCT
aijbe-617	90	14	embezzlement	embezzlement	NOUN
aijbe-617	90	15	,	,	PUNCT
aijbe-617	90	16	or	or	CCONJ
aijbe-617	90	17	other	other	ADJ
aijbe-617	90	18	financial	financial	ADJ
aijbe-617	90	19	crimes	crime	NOUN
aijbe-617	90	20	.	.	PUNCT
aijbe-617	91	1	in	in	ADP
aijbe-617	91	2	the	the	DET
aijbe-617	91	3	process	process	NOUN
aijbe-617	91	4	of	of	ADP
aijbe-617	91	5	a	a	DET
aijbe-617	91	6	forensic	forensic	ADJ
aijbe-617	91	7	audit	audit	NOUN
aijbe-617	91	8	,	,	PUNCT
aijbe-617	91	9	the	the	DET
aijbe-617	91	10	auditor	auditor	NOUN
aijbe-617	91	11	may	may	AUX
aijbe-617	91	12	be	be	AUX
aijbe-617	91	13	called	call	VERB
aijbe-617	91	14	to	to	PART
aijbe-617	91	15	serve	serve	VERB
aijbe-617	91	16	as	as	ADP
aijbe-617	91	17	an	an	DET
aijbe-617	91	18	expert	expert	ADJ
aijbe-617	91	19	witness	witness	NOUN
aijbe-617	91	20	during	during	ADP
aijbe-617	91	21	trial	trial	NOUN
aijbe-617	91	22	proceedings	proceeding	NOUN
aijbe-617	91	23	.	.	PUNCT
aijbe-617	92	1	forensic	forensic	ADJ
aijbe-617	92	2	audits	audits	NOUN
aijbe-617	92	3	could	could	AUX
aijbe-617	92	4	also	also	ADV
aijbe-617	92	5	involve	involve	VERB
aijbe-617	92	6	situations	situation	NOUN
aijbe-617	92	7	that	that	PRON
aijbe-617	92	8	do	do	AUX
aijbe-617	92	9	not	not	PART
aijbe-617	92	10	include	include	VERB
aijbe-617	92	11	financial	financial	ADJ
aijbe-617	92	12	fraud	fraud	NOUN
aijbe-617	92	13	,	,	PUNCT
aijbe-617	92	14	such	such	ADJ
aijbe-617	92	15	as	as	ADP
aijbe-617	92	16	disputes	dispute	NOUN
aijbe-617	92	17	related	relate	VERB
aijbe-617	92	18	to	to	ADP
aijbe-617	92	19	bankruptcy	bankruptcy	NOUN
aijbe-617	92	20	filings	filing	NOUN
aijbe-617	92	21	,	,	PUNCT
aijbe-617	92	22	business	business	NOUN
aijbe-617	92	23	closures	closure	NOUN
aijbe-617	92	24	,	,	PUNCT
aijbe-617	92	25	and	and	CCONJ
aijbe-617	92	26	divorces	divorce	VERB
aijbe-617	92	27	forensic	forensic	ADJ
aijbe-617	92	28	audit	audit	NOUN
aijbe-617	92	29	investigations	investigation	NOUN
aijbe-617	92	30	can	can	AUX
aijbe-617	92	31	uncover	uncover	VERB
aijbe-617	92	32	or	or	CCONJ
aijbe-617	92	33	confirm	confirm	VERB
aijbe-617	92	34	various	various	ADJ
aijbe-617	92	35	types	type	NOUN
aijbe-617	92	36	of	of	ADP
aijbe-617	92	37	illegal	illegal	ADJ
aijbe-617	92	38	activities	activity	NOUN
aijbe-617	92	39	.	.	PUNCT
aijbe-617	93	1	usually	usually	ADV
aijbe-617	93	2	,	,	PUNCT
aijbe-617	93	3	a	a	DET
aijbe-617	93	4	forensic	forensic	ADJ
aijbe-617	93	5	audit	audit	NOUN
aijbe-617	93	6	is	be	AUX
aijbe-617	93	7	chosen	choose	VERB
aijbe-617	93	8	instead	instead	ADV
aijbe-617	93	9	of	of	ADP
aijbe-617	93	10	a	a	DET
aijbe-617	93	11	regular	regular	ADJ
aijbe-617	93	12	audit	audit	NOUN
aijbe-617	93	13	if	if	SCONJ
aijbe-617	93	14	there	there	PRON
aijbe-617	93	15	's	be	VERB
aijbe-617	93	16	a	a	DET
aijbe-617	93	17	chance	chance	NOUN
aijbe-617	93	18	that	that	SCONJ
aijbe-617	93	19	the	the	DET
aijbe-617	93	20	evidence	evidence	NOUN
aijbe-617	93	21	collected	collect	VERB
aijbe-617	93	22	would	would	AUX
aijbe-617	93	23	be	be	AUX
aijbe-617	93	24	used	use	VERB
aijbe-617	93	25	in	in	ADP
aijbe-617	93	26	court	court	NOUN
aijbe-617	93	27	.	.	PUNCT
aijbe-617	94	1	forensic	forensic	ADJ
aijbe-617	94	2	tax	tax	NOUN
aijbe-617	94	3	assessment	assessment	NOUN
aijbe-617	94	4	tax	tax	NOUN
aijbe-617	94	5	assessment	assessment	NOUN
aijbe-617	94	6	is	be	AUX
aijbe-617	94	7	a	a	DET
aijbe-617	94	8	method	method	NOUN
aijbe-617	94	9	of	of	ADP
aijbe-617	94	10	determining	determine	VERB
aijbe-617	94	11	the	the	DET
aijbe-617	94	12	amount	amount	NOUN
aijbe-617	94	13	of	of	ADP
aijbe-617	94	14	tax	tax	NOUN
aijbe-617	94	15	to	to	PART
aijbe-617	94	16	be	be	AUX
aijbe-617	94	17	paid	pay	VERB
aijbe-617	94	18	by	by	ADP
aijbe-617	94	19	a	a	DET
aijbe-617	94	20	tax	tax	NOUN
aijbe-617	94	21	payer	payer	NOUN
aijbe-617	94	22	directly	directly	ADV
aijbe-617	94	23	or	or	CCONJ
aijbe-617	94	24	indirectly	indirectly	ADV
aijbe-617	94	25	.	.	PUNCT
aijbe-617	95	1	tax	tax	NOUN
aijbe-617	95	2	assessment	assessment	NOUN
aijbe-617	95	3	is	be	AUX
aijbe-617	95	4	part	part	NOUN
aijbe-617	95	5	of	of	ADP
aijbe-617	95	6	tax	tax	NOUN
aijbe-617	95	7	administration	administration	NOUN
aijbe-617	95	8	and	and	CCONJ
aijbe-617	95	9	is	be	AUX
aijbe-617	95	10	done	do	VERB
aijbe-617	95	11	by	by	ADP
aijbe-617	95	12	officials	official	NOUN
aijbe-617	95	13	of	of	ADP
aijbe-617	95	14	tax	tax	NOUN
aijbe-617	95	15	authorities	authority	NOUN
aijbe-617	95	16	.	.	PUNCT
aijbe-617	96	1	tax	tax	NOUN
aijbe-617	96	2	assessment	assessment	NOUN
aijbe-617	96	3	using	use	VERB
aijbe-617	96	4	manual	manual	ADJ
aijbe-617	96	5	means	mean	NOUN
aijbe-617	96	6	can	can	AUX
aijbe-617	96	7	lead	lead	VERB
aijbe-617	96	8	to	to	ADP
aijbe-617	96	9	loss	loss	NOUN
aijbe-617	96	10	of	of	ADP
aijbe-617	96	11	revenue	revenue	NOUN
aijbe-617	96	12	to	to	ADP
aijbe-617	96	13	government	government	NOUN
aijbe-617	96	14	due	due	ADP
aijbe-617	96	15	to	to	ADP
aijbe-617	96	16	inability	inability	NOUN
aijbe-617	96	17	of	of	ADP
aijbe-617	96	18	the	the	DET
aijbe-617	96	19	tax	tax	NOUN
aijbe-617	96	20	officials	official	NOUN
aijbe-617	96	21	to	to	PART
aijbe-617	96	22	ascertain	ascertain	VERB
aijbe-617	96	23	the	the	DET
aijbe-617	96	24	correct	correct	ADJ
aijbe-617	96	25	tax	tax	NOUN
aijbe-617	96	26	liability	liability	NOUN
aijbe-617	96	27	.	.	PUNCT
aijbe-617	97	1	https://www.investopedia.com/terms/a/accounting.asp	https://www.investopedia.com/terms/a/accounting.asp	NOUN
aijbe-617	97	2	https://www.investopedia.com/terms/a/audit.asp	https://www.investopedia.com/terms/a/audit.asp	PROPN
aijbe-617	97	3	https://www.investopedia.com/terms/f/fraud.asp	https://www.investopedia.com/terms/f/fraud.asp	PROPN
aijbe-617	97	4	https://www.investopedia.com/terms/b/bankruptcy.asp	https://www.investopedia.com/terms/b/bankruptcy.asp	NOUN
aijbe-617	97	5	eke	eke	ADJ
aijbe-617	97	6	robert	robert	PROPN
aijbe-617	97	7	ike	ike	PROPN
aijbe-617	97	8	and	and	CCONJ
aijbe-617	97	9	ogedegbe	ogedegbe	ADJ
aijbe-617	97	10	osariemen	osarieman	NOUN
aijbe-617	97	11	(	(	PUNCT
aijbe-617	97	12	2024	2024	NUM
aijbe-617	97	13	)	)	PUNCT
aijbe-617	97	14	5	5	NUM
aijbe-617	97	15	american	american	ADJ
aijbe-617	97	16	interdisciplinary	interdisciplinary	ADJ
aijbe-617	97	17	journal	journal	NOUN
aijbe-617	97	18	of	of	ADP
aijbe-617	97	19	business	business	NOUN
aijbe-617	97	20	and	and	CCONJ
aijbe-617	97	21	economics	economic	NOUN
aijbe-617	97	22	|	|	ADV
aijbe-617	97	23	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-617	97	24	according	accord	VERB
aijbe-617	97	25	to	to	ADP
aijbe-617	97	26	enofe	enofe	PROPN
aijbe-617	97	27	et	et	PROPN
aijbe-617	97	28	al	al	PROPN
aijbe-617	97	29	(	(	PUNCT
aijbe-617	97	30	2015	2015	NUM
aijbe-617	97	31	)	)	PUNCT
aijbe-617	97	32	application	application	NOUN
aijbe-617	97	33	of	of	ADP
aijbe-617	97	34	forensic	forensic	ADJ
aijbe-617	97	35	accounting	accounting	NOUN
aijbe-617	97	36	in	in	ADP
aijbe-617	97	37	tax	tax	NOUN
aijbe-617	97	38	assessment	assessment	NOUN
aijbe-617	97	39	can	can	AUX
aijbe-617	97	40	to	to	ADP
aijbe-617	97	41	a	a	DET
aijbe-617	97	42	large	large	ADJ
aijbe-617	97	43	extent	extent	NOUN
aijbe-617	97	44	reduce	reduce	VERB
aijbe-617	97	45	the	the	DET
aijbe-617	97	46	issue	issue	NOUN
aijbe-617	97	47	of	of	ADP
aijbe-617	97	48	loss	loss	NOUN
aijbe-617	97	49	of	of	ADP
aijbe-617	97	50	revenue	revenue	NOUN
aijbe-617	97	51	due	due	ADP
aijbe-617	97	52	to	to	ADP
aijbe-617	97	53	various	various	ADJ
aijbe-617	97	54	fraudulent	fraudulent	ADJ
aijbe-617	97	55	practices	practice	NOUN
aijbe-617	97	56	perpetrated	perpetrate	VERB
aijbe-617	97	57	by	by	ADP
aijbe-617	97	58	taxpayers	taxpayer	NOUN
aijbe-617	97	59	.	.	PUNCT
aijbe-617	98	1	there	there	PRON
aijbe-617	98	2	has	have	AUX
aijbe-617	98	3	been	be	AUX
aijbe-617	98	4	a	a	DET
aijbe-617	98	5	widespread	widespread	ADJ
aijbe-617	98	6	nature	nature	NOUN
aijbe-617	98	7	and	and	CCONJ
aijbe-617	98	8	increasing	increase	VERB
aijbe-617	98	9	dynamics	dynamic	NOUN
aijbe-617	98	10	in	in	ADP
aijbe-617	98	11	tax	tax	NOUN
aijbe-617	98	12	fraud	fraud	NOUN
aijbe-617	98	13	especially	especially	ADV
aijbe-617	98	14	in	in	ADP
aijbe-617	98	15	the	the	DET
aijbe-617	98	16	areas	area	NOUN
aijbe-617	98	17	of	of	ADP
aijbe-617	98	18	tax	tax	NOUN
aijbe-617	98	19	return	return	NOUN
aijbe-617	98	20	and	and	CCONJ
aijbe-617	98	21	these	these	PRON
aijbe-617	98	22	have	have	AUX
aijbe-617	98	23	combined	combine	VERB
aijbe-617	98	24	to	to	ADP
aijbe-617	98	25	making	make	VERB
aijbe-617	98	26	reliance	reliance	NOUN
aijbe-617	98	27	on	on	ADP
aijbe-617	98	28	conventional	conventional	ADJ
aijbe-617	98	29	or	or	CCONJ
aijbe-617	98	30	traditional	traditional	ADJ
aijbe-617	98	31	auditing	auditing	NOUN
aijbe-617	98	32	tool	tool	NOUN
aijbe-617	98	33	grossly	grossly	ADV
aijbe-617	98	34	insufficient	insufficient	ADJ
aijbe-617	98	35	to	to	PART
aijbe-617	98	36	address	address	VERB
aijbe-617	98	37	the	the	DET
aijbe-617	98	38	overwhelming	overwhelming	ADJ
aijbe-617	98	39	challenges	challenge	NOUN
aijbe-617	98	40	.	.	PUNCT
aijbe-617	99	1	oil	oil	NOUN
aijbe-617	99	2	and	and	CCONJ
aijbe-617	99	3	gas	gas	NOUN
aijbe-617	99	4	is	be	AUX
aijbe-617	99	5	a	a	DET
aijbe-617	99	6	big	big	ADJ
aijbe-617	99	7	business	business	NOUN
aijbe-617	99	8	in	in	ADP
aijbe-617	99	9	nigeria	nigeria	PROPN
aijbe-617	99	10	as	as	SCONJ
aijbe-617	99	11	it	it	PRON
aijbe-617	99	12	accounts	account	VERB
aijbe-617	99	13	for	for	ADP
aijbe-617	99	14	over	over	ADP
aijbe-617	99	15	70	70	NUM
aijbe-617	99	16	%	%	NOUN
aijbe-617	99	17	of	of	ADP
aijbe-617	99	18	its	its	PRON
aijbe-617	99	19	foreign	foreign	ADJ
aijbe-617	99	20	earnings	earning	NOUN
aijbe-617	99	21	and	and	CCONJ
aijbe-617	99	22	therefore	therefore	ADV
aijbe-617	99	23	,	,	PUNCT
aijbe-617	99	24	the	the	DET
aijbe-617	99	25	chances	chance	NOUN
aijbe-617	99	26	are	be	AUX
aijbe-617	99	27	also	also	ADV
aijbe-617	99	28	high	high	ADJ
aijbe-617	99	29	that	that	SCONJ
aijbe-617	99	30	tax	tax	NOUN
aijbe-617	99	31	revenue	revenue	NOUN
aijbe-617	99	32	from	from	ADP
aijbe-617	99	33	the	the	DET
aijbe-617	99	34	companies	company	NOUN
aijbe-617	99	35	in	in	ADP
aijbe-617	99	36	that	that	DET
aijbe-617	99	37	sector	sector	NOUN
aijbe-617	99	38	if	if	SCONJ
aijbe-617	99	39	adequately	adequately	ADV
aijbe-617	99	40	returned	return	VERB
aijbe-617	99	41	will	will	AUX
aijbe-617	99	42	also	also	ADV
aijbe-617	99	43	be	be	AUX
aijbe-617	99	44	huge	huge	ADJ
aijbe-617	99	45	(	(	PUNCT
aijbe-617	99	46	chepngeno	chepngeno	ADJ
aijbe-617	99	47	and	and	CCONJ
aijbe-617	99	48	fred	fred	NOUN
aijbe-617	99	49	2020	2020	NUM
aijbe-617	99	50	)	)	PUNCT
aijbe-617	99	51	.	.	PUNCT
aijbe-617	100	1	however	however	ADV
aijbe-617	100	2	,	,	PUNCT
aijbe-617	100	3	it	it	PRON
aijbe-617	100	4	was	be	AUX
aijbe-617	100	5	noticed	notice	VERB
aijbe-617	100	6	by	by	ADP
aijbe-617	100	7	the	the	DET
aijbe-617	100	8	federal	federal	ADJ
aijbe-617	100	9	government	government	NOUN
aijbe-617	100	10	that	that	SCONJ
aijbe-617	100	11	tax	tax	NOUN
aijbe-617	100	12	return	return	NOUN
aijbe-617	100	13	of	of	ADP
aijbe-617	100	14	the	the	DET
aijbe-617	100	15	oil	oil	NOUN
aijbe-617	100	16	companies	company	NOUN
aijbe-617	100	17	does	do	AUX
aijbe-617	100	18	not	not	PART
aijbe-617	100	19	commensurate	commensurate	VERB
aijbe-617	100	20	with	with	ADP
aijbe-617	100	21	the	the	DET
aijbe-617	100	22	expected	expect	VERB
aijbe-617	100	23	tax	tax	NOUN
aijbe-617	100	24	revenue	revenue	NOUN
aijbe-617	100	25	and	and	CCONJ
aijbe-617	100	26	therefore	therefore	ADV
aijbe-617	100	27	the	the	DET
aijbe-617	100	28	needs	need	NOUN
aijbe-617	100	29	for	for	ADP
aijbe-617	100	30	forensic	forensic	ADJ
aijbe-617	100	31	analysis	analysis	NOUN
aijbe-617	100	32	into	into	ADP
aijbe-617	100	33	the	the	DET
aijbe-617	100	34	books	book	NOUN
aijbe-617	100	35	of	of	ADP
aijbe-617	100	36	the	the	DET
aijbe-617	100	37	company	company	NOUN
aijbe-617	100	38	to	to	PART
aijbe-617	100	39	investigate	investigate	VERB
aijbe-617	100	40	their	their	PRON
aijbe-617	100	41	level	level	NOUN
aijbe-617	100	42	and	and	CCONJ
aijbe-617	100	43	extent	extent	NOUN
aijbe-617	100	44	of	of	ADP
aijbe-617	100	45	tax	tax	NOUN
aijbe-617	100	46	returns	return	NOUN
aijbe-617	100	47	.	.	PUNCT
aijbe-617	101	1	based	base	VERB
aijbe-617	101	2	on	on	ADP
aijbe-617	101	3	this	this	PRON
aijbe-617	101	4	,	,	PUNCT
aijbe-617	101	5	the	the	DET
aijbe-617	101	6	problem	problem	NOUN
aijbe-617	101	7	identified	identify	VERB
aijbe-617	101	8	by	by	ADP
aijbe-617	101	9	this	this	DET
aijbe-617	101	10	study	study	NOUN
aijbe-617	101	11	is	be	AUX
aijbe-617	101	12	to	to	PART
aijbe-617	101	13	consider	consider	VERB
aijbe-617	101	14	whether	whether	SCONJ
aijbe-617	101	15	government	government	NOUN
aijbe-617	101	16	forensic	forensic	ADJ
aijbe-617	101	17	analysis	analysis	NOUN
aijbe-617	101	18	has	have	AUX
aijbe-617	101	19	had	have	VERB
aijbe-617	101	20	any	any	DET
aijbe-617	101	21	impact	impact	NOUN
aijbe-617	101	22	on	on	ADP
aijbe-617	101	23	the	the	DET
aijbe-617	101	24	level	level	NOUN
aijbe-617	101	25	of	of	ADP
aijbe-617	101	26	tax	tax	NOUN
aijbe-617	101	27	fraud	fraud	NOUN
aijbe-617	101	28	prevention	prevention	NOUN
aijbe-617	101	29	of	of	ADP
aijbe-617	101	30	oil	oil	NOUN
aijbe-617	101	31	companies	company	NOUN
aijbe-617	101	32	operating	operate	VERB
aijbe-617	101	33	in	in	ADP
aijbe-617	101	34	nigeria	nigeria	PROPN
aijbe-617	101	35	.	.	PUNCT
aijbe-617	102	1	concept	concept	NOUN
aijbe-617	102	2	of	of	ADP
aijbe-617	102	3	tax	tax	NOUN
aijbe-617	102	4	administration	administration	NOUN
aijbe-617	102	5	gray	gray	NOUN
aijbe-617	102	6	(	(	PUNCT
aijbe-617	102	7	2008	2008	NUM
aijbe-617	102	8	)	)	PUNCT
aijbe-617	102	9	defined	define	VERB
aijbe-617	102	10	tax	tax	NOUN
aijbe-617	102	11	administration	administration	NOUN
aijbe-617	102	12	as	as	ADP
aijbe-617	102	13	the	the	DET
aijbe-617	102	14	department	department	NOUN
aijbe-617	102	15	of	of	ADP
aijbe-617	102	16	the	the	DET
aijbe-617	102	17	government	government	NOUN
aijbe-617	102	18	responsible	responsible	ADJ
aijbe-617	102	19	for	for	ADP
aijbe-617	102	20	the	the	DET
aijbe-617	102	21	management	management	NOUN
aijbe-617	102	22	of	of	ADP
aijbe-617	102	23	tax	tax	NOUN
aijbe-617	102	24	obligations	obligation	NOUN
aijbe-617	102	25	specified	specify	VERB
aijbe-617	102	26	by	by	ADP
aijbe-617	102	27	the	the	DET
aijbe-617	102	28	tax	tax	NOUN
aijbe-617	102	29	law	law	NOUN
aijbe-617	102	30	.	.	PUNCT
aijbe-617	103	1	its	its	PRON
aijbe-617	103	2	primary	primary	ADJ
aijbe-617	103	3	task	task	NOUN
aijbe-617	103	4	is	be	AUX
aijbe-617	103	5	to	to	PART
aijbe-617	103	6	ensure	ensure	VERB
aijbe-617	103	7	that	that	SCONJ
aijbe-617	103	8	the	the	DET
aijbe-617	103	9	right	right	ADJ
aijbe-617	103	10	amount	amount	NOUN
aijbe-617	103	11	of	of	ADP
aijbe-617	103	12	tax	tax	NOUN
aijbe-617	103	13	is	be	AUX
aijbe-617	103	14	paid	pay	VERB
aijbe-617	103	15	by	by	ADP
aijbe-617	103	16	the	the	DET
aijbe-617	103	17	right	right	ADJ
aijbe-617	103	18	taxpayer	taxpayer	NOUN
aijbe-617	103	19	at	at	ADP
aijbe-617	103	20	the	the	DET
aijbe-617	103	21	right	right	ADJ
aijbe-617	103	22	time	time	NOUN
aijbe-617	103	23	,	,	PUNCT
aijbe-617	103	24	providing	provide	VERB
aijbe-617	103	25	the	the	DET
aijbe-617	103	26	government	government	NOUN
aijbe-617	103	27	with	with	ADP
aijbe-617	103	28	the	the	DET
aijbe-617	103	29	needed	need	VERB
aijbe-617	103	30	revenue	revenue	NOUN
aijbe-617	103	31	to	to	PART
aijbe-617	103	32	deliver	deliver	VERB
aijbe-617	103	33	goods	good	NOUN
aijbe-617	103	34	and	and	CCONJ
aijbe-617	103	35	services	service	NOUN
aijbe-617	103	36	as	as	ADP
aijbe-617	103	37	planned	plan	VERB
aijbe-617	103	38	meaning	meaning	NOUN
aijbe-617	103	39	that	that	SCONJ
aijbe-617	103	40	an	an	DET
aijbe-617	103	41	administration	administration	NOUN
aijbe-617	103	42	that	that	PRON
aijbe-617	103	43	achieves	achieve	VERB
aijbe-617	103	44	this	this	DET
aijbe-617	103	45	task	task	NOUN
aijbe-617	103	46	is	be	AUX
aijbe-617	103	47	effective	effective	ADJ
aijbe-617	103	48	.	.	PUNCT
aijbe-617	104	1	an	an	DET
aijbe-617	104	2	administration	administration	NOUN
aijbe-617	104	3	that	that	PRON
aijbe-617	104	4	does	do	VERB
aijbe-617	104	5	so	so	ADV
aijbe-617	104	6	at	at	ADP
aijbe-617	104	7	a	a	DET
aijbe-617	104	8	reasonable	reasonable	ADJ
aijbe-617	104	9	,	,	PUNCT
aijbe-617	104	10	minimal	minimal	ADJ
aijbe-617	104	11	cost	cost	NOUN
aijbe-617	104	12	to	to	ADP
aijbe-617	104	13	the	the	DET
aijbe-617	104	14	government	government	NOUN
aijbe-617	104	15	is	be	AUX
aijbe-617	104	16	efficient	efficient	ADJ
aijbe-617	104	17	.	.	PUNCT
aijbe-617	105	1	however	however	ADV
aijbe-617	105	2	modern	modern	ADJ
aijbe-617	105	3	tax	tax	NOUN
aijbe-617	105	4	administration	administration	NOUN
aijbe-617	105	5	seeks	seek	VERB
aijbe-617	105	6	to	to	PART
aijbe-617	105	7	focus	focus	VERB
aijbe-617	105	8	on	on	ADP
aijbe-617	105	9	three	three	NUM
aijbe-617	105	10	key	key	ADJ
aijbe-617	105	11	objectives	objective	NOUN
aijbe-617	105	12	:	:	PUNCT
aijbe-617	105	13	facilitating	facilitate	VERB
aijbe-617	105	14	voluntary	voluntary	ADJ
aijbe-617	105	15	compliance	compliance	NOUN
aijbe-617	105	16	,	,	PUNCT
aijbe-617	105	17	providing	provide	VERB
aijbe-617	105	18	adequate	adequate	ADJ
aijbe-617	105	19	tax	tax	NOUN
aijbe-617	105	20	records	record	NOUN
aijbe-617	105	21	for	for	ADP
aijbe-617	105	22	easy	easy	ADJ
aijbe-617	105	23	communication	communication	NOUN
aijbe-617	105	24	of	of	ADP
aijbe-617	105	25	information	information	NOUN
aijbe-617	105	26	,	,	PUNCT
aijbe-617	105	27	and	and	CCONJ
aijbe-617	105	28	efficiently	efficiently	ADV
aijbe-617	105	29	minimizes	minimize	VERB
aijbe-617	105	30	cost	cost	NOUN
aijbe-617	105	31	of	of	ADP
aijbe-617	105	32	collection	collection	NOUN
aijbe-617	105	33	.	.	PUNCT
aijbe-617	106	1	this	this	PRON
aijbe-617	106	2	served	serve	VERB
aijbe-617	106	3	as	as	ADP
aijbe-617	106	4	the	the	DET
aijbe-617	106	5	main	main	ADJ
aijbe-617	106	6	function	function	NOUN
aijbe-617	106	7	which	which	PRON
aijbe-617	106	8	led	lead	VERB
aijbe-617	106	9	to	to	ADP
aijbe-617	106	10	the	the	DET
aijbe-617	106	11	most	most	ADV
aijbe-617	106	12	prevalent	prevalent	ADJ
aijbe-617	106	13	use	use	NOUN
aijbe-617	106	14	of	of	ADP
aijbe-617	106	15	it	it	PRON
aijbe-617	106	16	systems	system	NOUN
aijbe-617	106	17	in	in	ADP
aijbe-617	106	18	tax	tax	NOUN
aijbe-617	106	19	administrations	administration	NOUN
aijbe-617	106	20	through	through	ADP
aijbe-617	106	21	the	the	DET
aijbe-617	106	22	undertaken	undertaken	NOUN
aijbe-617	106	23	of	of	ADP
aijbe-617	106	24	the	the	DET
aijbe-617	106	25	core	core	PROPN
aijbe-617	106	26	tax	tax	NOUN
aijbe-617	106	27	administration	administration	NOUN
aijbe-617	106	28	tasks	task	NOUN
aijbe-617	106	29	and	and	CCONJ
aijbe-617	106	30	collecting	collect	VERB
aijbe-617	106	31	relevant	relevant	ADJ
aijbe-617	106	32	information	information	NOUN
aijbe-617	106	33	.	.	PUNCT
aijbe-617	107	1	the	the	DET
aijbe-617	107	2	adaptation	adaptation	NOUN
aijbe-617	107	3	of	of	ADP
aijbe-617	107	4	information	information	NOUN
aijbe-617	107	5	technology	technology	NOUN
aijbe-617	107	6	in	in	ADP
aijbe-617	107	7	the	the	DET
aijbe-617	107	8	enforcement	enforcement	NOUN
aijbe-617	107	9	of	of	ADP
aijbe-617	107	10	core	core	ADJ
aijbe-617	107	11	tax	tax	NOUN
aijbe-617	107	12	processes	process	NOUN
aijbe-617	107	13	such	such	ADJ
aijbe-617	107	14	as	as	ADP
aijbe-617	107	15	registration	registration	NOUN
aijbe-617	107	16	,	,	PUNCT
aijbe-617	107	17	filling	filling	NOUN
aijbe-617	107	18	of	of	ADP
aijbe-617	107	19	returns	return	NOUN
aijbe-617	107	20	,	,	PUNCT
aijbe-617	107	21	payments	payment	NOUN
aijbe-617	107	22	and	and	CCONJ
aijbe-617	107	23	general	general	ADJ
aijbe-617	107	24	maintenance	maintenance	NOUN
aijbe-617	107	25	of	of	ADP
aijbe-617	107	26	database	database	NOUN
aijbe-617	107	27	brought	bring	VERB
aijbe-617	107	28	about	about	ADP
aijbe-617	107	29	what	what	PRON
aijbe-617	107	30	is	be	AUX
aijbe-617	107	31	now	now	ADV
aijbe-617	107	32	known	know	VERB
aijbe-617	107	33	as	as	ADP
aijbe-617	107	34	an	an	DET
aijbe-617	107	35	―electronic	―electronic	PROPN
aijbe-617	107	36	based	base	VERB
aijbe-617	107	37	tax	tax	NOUN
aijbe-617	107	38	system	system	NOUN
aijbe-617	107	39	popularly	popularly	ADV
aijbe-617	107	40	referred	refer	VERB
aijbe-617	107	41	to	to	ADP
aijbe-617	107	42	as	as	ADP
aijbe-617	107	43	e	e	NOUN
aijbe-617	107	44	-	-	NOUN
aijbe-617	107	45	tax	tax	NOUN
aijbe-617	107	46	.	.	PUNCT
aijbe-617	108	1	electronic	electronic	ADJ
aijbe-617	108	2	taxation	taxation	NOUN
aijbe-617	108	3	can	can	AUX
aijbe-617	108	4	then	then	ADV
aijbe-617	108	5	be	be	AUX
aijbe-617	108	6	defined	define	VERB
aijbe-617	108	7	as	as	ADP
aijbe-617	108	8	the	the	DET
aijbe-617	108	9	automation	automation	NOUN
aijbe-617	108	10	of	of	ADP
aijbe-617	108	11	core	core	ADJ
aijbe-617	108	12	tax	tax	NOUN
aijbe-617	108	13	processes	process	NOUN
aijbe-617	108	14	.	.	PUNCT
aijbe-617	109	1	despite	despite	SCONJ
aijbe-617	109	2	the	the	DET
aijbe-617	109	3	effort	effort	NOUN
aijbe-617	109	4	of	of	ADP
aijbe-617	109	5	government	government	NOUN
aijbe-617	109	6	to	to	PART
aijbe-617	109	7	maximize	maximize	VERB
aijbe-617	109	8	revenue	revenue	NOUN
aijbe-617	109	9	and	and	CCONJ
aijbe-617	109	10	minimize	minimize	VERB
aijbe-617	109	11	the	the	DET
aijbe-617	109	12	cost	cost	NOUN
aijbe-617	109	13	of	of	ADP
aijbe-617	109	14	collection	collection	NOUN
aijbe-617	109	15	,	,	PUNCT
aijbe-617	109	16	the	the	DET
aijbe-617	109	17	issue	issue	NOUN
aijbe-617	109	18	of	of	ADP
aijbe-617	109	19	tax	tax	NOUN
aijbe-617	109	20	fraud	fraud	NOUN
aijbe-617	109	21	is	be	AUX
aijbe-617	109	22	still	still	ADV
aijbe-617	109	23	prevalent	prevalent	ADJ
aijbe-617	109	24	in	in	ADP
aijbe-617	109	25	nigerian	nigerian	ADJ
aijbe-617	109	26	tax	tax	NOUN
aijbe-617	109	27	system	system	NOUN
aijbe-617	109	28	,	,	PUNCT
aijbe-617	109	29	hence	hence	ADV
aijbe-617	109	30	the	the	DET
aijbe-617	109	31	need	need	NOUN
aijbe-617	109	32	to	to	PART
aijbe-617	109	33	introduce	introduce	VERB
aijbe-617	109	34	forensic	forensic	ADJ
aijbe-617	109	35	accounting	accounting	NOUN
aijbe-617	109	36	in	in	ADP
aijbe-617	109	37	nigerian	nigerian	ADJ
aijbe-617	109	38	tax	tax	NOUN
aijbe-617	109	39	system	system	NOUN
aijbe-617	109	40	to	to	PART
aijbe-617	109	41	prevent	prevent	VERB
aijbe-617	109	42	and	and	CCONJ
aijbe-617	109	43	detect	detect	VERB
aijbe-617	109	44	these	these	DET
aijbe-617	109	45	practices	practice	NOUN
aijbe-617	109	46	that	that	PRON
aijbe-617	109	47	has	have	AUX
aijbe-617	109	48	been	be	AUX
aijbe-617	109	49	denying	deny	VERB
aijbe-617	109	50	government	government	NOUN
aijbe-617	109	51	its	its	PRON
aijbe-617	109	52	resources	resource	NOUN
aijbe-617	109	53	.	.	PUNCT
aijbe-617	110	1	concept	concept	NOUN
aijbe-617	110	2	of	of	ADP
aijbe-617	110	3	tax	tax	NOUN
aijbe-617	110	4	fraud	fraud	NOUN
aijbe-617	110	5	fraud	fraud	NOUN
aijbe-617	110	6	is	be	AUX
aijbe-617	110	7	stealing	steal	VERB
aijbe-617	110	8	by	by	ADP
aijbe-617	110	9	deceit	deceit	NOUN
aijbe-617	110	10	and	and	CCONJ
aijbe-617	110	11	tricks	trick	NOUN
aijbe-617	110	12	.	.	PUNCT
aijbe-617	111	1	it	it	PRON
aijbe-617	111	2	is	be	AUX
aijbe-617	111	3	a	a	DET
aijbe-617	111	4	deceptive	deceptive	ADJ
aijbe-617	111	5	trick	trick	NOUN
aijbe-617	111	6	to	to	PART
aijbe-617	111	7	cheat	cheat	VERB
aijbe-617	111	8	or	or	CCONJ
aijbe-617	111	9	mislead	mislead	VERB
aijbe-617	111	10	someone	someone	PRON
aijbe-617	111	11	.	.	PUNCT
aijbe-617	112	1	it	it	PRON
aijbe-617	112	2	is	be	AUX
aijbe-617	112	3	the	the	DET
aijbe-617	112	4	use	use	NOUN
aijbe-617	112	5	of	of	ADP
aijbe-617	112	6	deceit	deceit	NOUN
aijbe-617	112	7	to	to	PART
aijbe-617	112	8	gain	gain	VERB
aijbe-617	112	9	unjust	unjust	ADJ
aijbe-617	112	10	or	or	CCONJ
aijbe-617	112	11	illegal	illegal	ADJ
aijbe-617	112	12	advantage	advantage	NOUN
aijbe-617	112	13	over	over	ADP
aijbe-617	112	14	another	another	DET
aijbe-617	112	15	person	person	NOUN
aijbe-617	112	16	or	or	CCONJ
aijbe-617	112	17	organization	organization	NOUN
aijbe-617	112	18	.	.	PUNCT
aijbe-617	113	1	tax	tax	NOUN
aijbe-617	113	2	fraud	fraud	NOUN
aijbe-617	113	3	is	be	AUX
aijbe-617	113	4	the	the	DET
aijbe-617	113	5	deliberate	deliberate	ADJ
aijbe-617	113	6	deception	deception	NOUN
aijbe-617	113	7	and	and	CCONJ
aijbe-617	113	8	tricks	trick	NOUN
aijbe-617	113	9	to	to	PART
aijbe-617	113	10	minimize	minimize	VERB
aijbe-617	113	11	tax	tax	NOUN
aijbe-617	113	12	payment	payment	NOUN
aijbe-617	113	13	or	or	CCONJ
aijbe-617	113	14	refusal	refusal	NOUN
aijbe-617	113	15	in	in	ADP
aijbe-617	113	16	tax	tax	NOUN
aijbe-617	113	17	payment	payment	NOUN
aijbe-617	113	18	through	through	ADP
aijbe-617	113	19	falsification	falsification	NOUN
aijbe-617	113	20	of	of	ADP
aijbe-617	113	21	tax	tax	NOUN
aijbe-617	113	22	returns	return	NOUN
aijbe-617	113	23	or	or	CCONJ
aijbe-617	113	24	evasion	evasion	NOUN
aijbe-617	113	25	.	.	PUNCT
aijbe-617	114	1	it	it	PRON
aijbe-617	114	2	is	be	AUX
aijbe-617	114	3	an	an	DET
aijbe-617	114	4	intentional	intentional	ADJ
aijbe-617	114	5	wrongdoing	wrongdoing	NOUN
aijbe-617	114	6	by	by	ADP
aijbe-617	114	7	taxpayer	taxpayer	NOUN
aijbe-617	114	8	with	with	ADP
aijbe-617	114	9	a	a	DET
aijbe-617	114	10	specific	specific	ADJ
aijbe-617	114	11	purpose	purpose	NOUN
aijbe-617	114	12	of	of	ADP
aijbe-617	114	13	evading	evade	VERB
aijbe-617	114	14	tax	tax	NOUN
aijbe-617	114	15	payment	payment	NOUN
aijbe-617	114	16	.	.	PUNCT
aijbe-617	115	1	tax	tax	NOUN
aijbe-617	115	2	fraud	fraud	NOUN
aijbe-617	115	3	is	be	AUX
aijbe-617	115	4	an	an	DET
aijbe-617	115	5	intentional	intentional	ADJ
aijbe-617	115	6	deception	deception	NOUN
aijbe-617	115	7	by	by	ADP
aijbe-617	115	8	taxpayer	taxpayer	NOUN
aijbe-617	115	9	that	that	PRON
aijbe-617	115	10	result	result	VERB
aijbe-617	115	11	in	in	ADP
aijbe-617	115	12	an	an	DET
aijbe-617	115	13	injury	injury	NOUN
aijbe-617	115	14	(	(	PUNCT
aijbe-617	115	15	tax	tax	NOUN
aijbe-617	115	16	loss	loss	NOUN
aijbe-617	115	17	)	)	PUNCT
aijbe-617	115	18	to	to	ADP
aijbe-617	115	19	the	the	DET
aijbe-617	115	20	government	government	NOUN
aijbe-617	115	21	.	.	PUNCT
aijbe-617	116	1	it	it	PRON
aijbe-617	116	2	involves	involve	VERB
aijbe-617	116	3	both	both	DET
aijbe-617	116	4	underpayment	underpayment	ADJ
aijbe-617	116	5	of	of	ADP
aijbe-617	116	6	tax	tax	NOUN
aijbe-617	116	7	and	and	CCONJ
aijbe-617	116	8	fraudulent	fraudulent	ADJ
aijbe-617	116	9	intent	intent	NOUN
aijbe-617	116	10	.	.	PUNCT
aijbe-617	117	1	this	this	PRON
aijbe-617	117	2	can	can	AUX
aijbe-617	117	3	be	be	AUX
aijbe-617	117	4	committed	commit	VERB
aijbe-617	117	5	against	against	ADP
aijbe-617	117	6	the	the	DET
aijbe-617	117	7	government	government	NOUN
aijbe-617	117	8	and	and	CCONJ
aijbe-617	117	9	tax	tax	NOUN
aijbe-617	117	10	authorities	authority	NOUN
aijbe-617	117	11	that	that	PRON
aijbe-617	117	12	collect	collect	VERB
aijbe-617	117	13	taxes	taxis	NOUN
aijbe-617	117	14	in	in	ADP
aijbe-617	117	15	the	the	DET
aijbe-617	117	16	federal	federal	ADJ
aijbe-617	117	17	,	,	PUNCT
aijbe-617	117	18	state	state	NOUN
aijbe-617	117	19	and	and	CCONJ
aijbe-617	117	20	local	local	ADJ
aijbe-617	117	21	government	government	NOUN
aijbe-617	117	22	.	.	PUNCT
aijbe-617	118	1	tax	tax	NOUN
aijbe-617	118	2	fraud	fraud	NOUN
aijbe-617	118	3	have	have	VERB
aijbe-617	118	4	both	both	CCONJ
aijbe-617	118	5	domestic	domestic	ADJ
aijbe-617	118	6	and	and	CCONJ
aijbe-617	118	7	international	international	ADJ
aijbe-617	118	8	dimension	dimension	NOUN
aijbe-617	118	9	.	.	PUNCT
aijbe-617	119	1	the	the	DET
aijbe-617	119	2	domestic	domestic	ADJ
aijbe-617	119	3	dimension	dimension	NOUN
aijbe-617	119	4	is	be	AUX
aijbe-617	119	5	in	in	ADP
aijbe-617	119	6	the	the	DET
aijbe-617	119	7	form	form	NOUN
aijbe-617	119	8	of	of	ADP
aijbe-617	119	9	tax	tax	NOUN
aijbe-617	119	10	evasion	evasion	NOUN
aijbe-617	119	11	,	,	PUNCT
aijbe-617	119	12	especially	especially	ADV
aijbe-617	119	13	as	as	ADP
aijbe-617	119	14	a	a	DET
aijbe-617	119	15	result	result	NOUN
aijbe-617	119	16	of	of	ADP
aijbe-617	119	17	high	high	ADJ
aijbe-617	119	18	number	number	NOUN
aijbe-617	119	19	of	of	ADP
aijbe-617	119	20	informal	informal	ADJ
aijbe-617	119	21	sector	sector	NOUN
aijbe-617	119	22	or	or	CCONJ
aijbe-617	119	23	shadow	shadow	NOUN
aijbe-617	119	24	economy	economy	NOUN
aijbe-617	119	25	.	.	PUNCT
aijbe-617	120	1	the	the	DET
aijbe-617	120	2	international	international	ADJ
aijbe-617	120	3	dimension	dimension	NOUN
aijbe-617	120	4	is	be	AUX
aijbe-617	120	5	the	the	DET
aijbe-617	120	6	type	type	NOUN
aijbe-617	120	7	carried	carry	VERB
aijbe-617	120	8	out	out	ADP
aijbe-617	120	9	by	by	ADP
aijbe-617	120	10	companies	company	NOUN
aijbe-617	120	11	,	,	PUNCT
aijbe-617	120	12	corporations	corporation	NOUN
aijbe-617	120	13	and	and	CCONJ
aijbe-617	120	14	high	high	ADJ
aijbe-617	120	15	net	net	ADJ
aijbe-617	120	16	worth	worth	ADJ
aijbe-617	120	17	individuals	individual	NOUN
aijbe-617	120	18	through	through	ADP
aijbe-617	120	19	profit	profit	NOUN
aijbe-617	120	20	shifting	shifting	NOUN
aijbe-617	120	21	and	and	CCONJ
aijbe-617	120	22	offshore	offshore	ADJ
aijbe-617	120	23	holdings	holding	NOUN
aijbe-617	120	24	of	of	ADP
aijbe-617	120	25	financial	financial	ADJ
aijbe-617	120	26	assets	asset	NOUN
aijbe-617	120	27	.	.	PUNCT
aijbe-617	121	1	creative	creative	ADJ
aijbe-617	121	2	accounting	accounting	NOUN
aijbe-617	121	3	techniques	technique	NOUN
aijbe-617	121	4	are	be	AUX
aijbe-617	121	5	adopted	adopt	VERB
aijbe-617	121	6	by	by	ADP
aijbe-617	121	7	many	many	ADJ
aijbe-617	121	8	firms	firm	NOUN
aijbe-617	121	9	and	and	CCONJ
aijbe-617	121	10	individuals	individual	NOUN
aijbe-617	121	11	to	to	PART
aijbe-617	121	12	dodge	dodge	VERB
aijbe-617	121	13	tax	tax	NOUN
aijbe-617	121	14	payments	payment	NOUN
aijbe-617	121	15	through	through	ADP
aijbe-617	121	16	falsification	falsification	NOUN
aijbe-617	121	17	of	of	ADP
aijbe-617	121	18	accounting	accounting	NOUN
aijbe-617	121	19	records	record	NOUN
aijbe-617	121	20	,	,	PUNCT
aijbe-617	121	21	financial	financial	ADJ
aijbe-617	121	22	facts	fact	NOUN
aijbe-617	121	23	and	and	CCONJ
aijbe-617	121	24	accounting	accounting	NOUN
aijbe-617	121	25	figures	figure	NOUN
aijbe-617	121	26	.	.	PUNCT
aijbe-617	122	1	the	the	DET
aijbe-617	122	2	tax	tax	NOUN
aijbe-617	122	3	system	system	NOUN
aijbe-617	122	4	in	in	ADP
aijbe-617	122	5	nigeria	nigeria	PROPN
aijbe-617	122	6	focused	focus	VERB
aijbe-617	122	7	on	on	ADP
aijbe-617	122	8	voluntary	voluntary	ADJ
aijbe-617	122	9	tax	tax	NOUN
aijbe-617	122	10	systems	system	NOUN
aijbe-617	122	11	where	where	SCONJ
aijbe-617	122	12	the	the	DET
aijbe-617	122	13	taxpayers	taxpayer	NOUN
aijbe-617	122	14	’	'	PUNCT
aijbe-617	122	15	files	file	VERB
aijbe-617	122	16	tax	tax	NOUN
aijbe-617	122	17	returns	return	NOUN
aijbe-617	122	18	when	when	SCONJ
aijbe-617	122	19	required	require	VERB
aijbe-617	122	20	for	for	ADP
aijbe-617	122	21	tax	tax	NOUN
aijbe-617	122	22	assessment	assessment	NOUN
aijbe-617	122	23	and	and	CCONJ
aijbe-617	122	24	further	further	ADJ
aijbe-617	122	25	payment	payment	NOUN
aijbe-617	122	26	eke	eke	ADJ
aijbe-617	122	27	robert	robert	PROPN
aijbe-617	122	28	ike	ike	PROPN
aijbe-617	122	29	and	and	CCONJ
aijbe-617	122	30	ogedegbe	ogedegbe	ADJ
aijbe-617	122	31	osariemen	osarieman	NOUN
aijbe-617	122	32	(	(	PUNCT
aijbe-617	122	33	2024	2024	NUM
aijbe-617	122	34	)	)	PUNCT
aijbe-617	122	35	6	6	NUM
aijbe-617	122	36	american	american	ADJ
aijbe-617	122	37	interdisciplinary	interdisciplinary	ADJ
aijbe-617	122	38	journal	journal	NOUN
aijbe-617	122	39	of	of	ADP
aijbe-617	122	40	business	business	NOUN
aijbe-617	122	41	and	and	CCONJ
aijbe-617	122	42	economics	economic	NOUN
aijbe-617	122	43	|	|	ADV
aijbe-617	122	44	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	NOUN
aijbe-617	122	45	of	of	ADP
aijbe-617	122	46	tax	tax	NOUN
aijbe-617	122	47	.	.	PUNCT
aijbe-617	123	1	while	while	SCONJ
aijbe-617	123	2	some	some	DET
aijbe-617	123	3	individual	individual	NOUN
aijbe-617	123	4	obliges	oblige	VERB
aijbe-617	123	5	to	to	ADP
aijbe-617	123	6	this	this	DET
aijbe-617	123	7	rule	rule	NOUN
aijbe-617	123	8	and	and	CCONJ
aijbe-617	123	9	pay	pay	VERB
aijbe-617	123	10	their	their	PRON
aijbe-617	123	11	tax	tax	NOUN
aijbe-617	123	12	obligation	obligation	NOUN
aijbe-617	123	13	,	,	PUNCT
aijbe-617	123	14	some	some	DET
aijbe-617	123	15	individual	individual	ADJ
aijbe-617	123	16	taxpayers	taxpayer	NOUN
aijbe-617	123	17	are	be	AUX
aijbe-617	123	18	not	not	PART
aijbe-617	123	19	honest	honest	ADJ
aijbe-617	123	20	thereby	thereby	ADV
aijbe-617	123	21	not	not	PART
aijbe-617	123	22	paying	pay	VERB
aijbe-617	123	23	taxes	taxis	NOUN
aijbe-617	123	24	or	or	CCONJ
aijbe-617	123	25	rather	rather	ADV
aijbe-617	123	26	underpay	underpay	VERB
aijbe-617	123	27	their	their	PRON
aijbe-617	123	28	taxes	taxis	NOUN
aijbe-617	123	29	.	.	PUNCT
aijbe-617	124	1	this	this	DET
aijbe-617	124	2	intentional	intentional	ADJ
aijbe-617	124	3	and	and	CCONJ
aijbe-617	124	4	wilful	wilful	ADJ
aijbe-617	124	5	act	act	NOUN
aijbe-617	124	6	to	to	PART
aijbe-617	124	7	underpay	underpay	VERB
aijbe-617	124	8	taxes	taxis	NOUN
aijbe-617	124	9	is	be	AUX
aijbe-617	124	10	called	call	VERB
aijbe-617	124	11	tax	tax	NOUN
aijbe-617	124	12	fraud	fraud	NOUN
aijbe-617	124	13	,	,	PUNCT
aijbe-617	124	14	ways	way	NOUN
aijbe-617	124	15	to	to	PART
aijbe-617	124	16	defraud	defraud	VERB
aijbe-617	124	17	the	the	DET
aijbe-617	124	18	tax	tax	NOUN
aijbe-617	124	19	authority	authority	NOUN
aijbe-617	124	20	and	and	CCONJ
aijbe-617	124	21	the	the	DET
aijbe-617	124	22	government	government	NOUN
aijbe-617	124	23	.	.	PUNCT
aijbe-617	125	1	fraud	fraud	NOUN
aijbe-617	125	2	management	management	PROPN
aijbe-617	125	3	an	an	DET
aijbe-617	125	4	understanding	understanding	NOUN
aijbe-617	125	5	of	of	ADP
aijbe-617	125	6	effective	effective	ADJ
aijbe-617	125	7	fraud	fraud	NOUN
aijbe-617	125	8	and	and	CCONJ
aijbe-617	125	9	forensic	forensic	ADJ
aijbe-617	125	10	accounting	accounting	NOUN
aijbe-617	125	11	techniques	technique	NOUN
aijbe-617	125	12	will	will	AUX
aijbe-617	125	13	assist	assist	VERB
aijbe-617	125	14	professional	professional	ADJ
aijbe-617	125	15	forensic	forensic	ADJ
aijbe-617	125	16	accountants	accountant	NOUN
aijbe-617	125	17	in	in	ADP
aijbe-617	125	18	identifying	identify	VERB
aijbe-617	125	19	illegal	illegal	ADJ
aijbe-617	125	20	activity	activity	NOUN
aijbe-617	125	21	and	and	CCONJ
aijbe-617	125	22	discovering	discover	VERB
aijbe-617	125	23	and	and	CCONJ
aijbe-617	125	24	preserving	preserve	VERB
aijbe-617	125	25	evidence	evidence	NOUN
aijbe-617	125	26	(	(	PUNCT
aijbe-617	125	27	hadi	hadi	PROPN
aijbe-617	125	28	et	et	PROPN
aijbe-617	125	29	al	al	PROPN
aijbe-617	125	30	2018	2018	NUM
aijbe-617	125	31	)	)	PUNCT
aijbe-617	125	32	.	.	PUNCT
aijbe-617	126	1	hence	hence	ADV
aijbe-617	126	2	,	,	PUNCT
aijbe-617	126	3	it	it	PRON
aijbe-617	126	4	is	be	AUX
aijbe-617	126	5	important	important	ADJ
aijbe-617	126	6	to	to	PART
aijbe-617	126	7	understand	understand	VERB
aijbe-617	126	8	that	that	SCONJ
aijbe-617	126	9	the	the	DET
aijbe-617	126	10	role	role	NOUN
aijbe-617	126	11	of	of	ADP
aijbe-617	126	12	a	a	DET
aijbe-617	126	13	forensic	forensic	ADJ
aijbe-617	126	14	accountant	accountant	NOUN
aijbe-617	126	15	is	be	AUX
aijbe-617	126	16	different	different	ADJ
aijbe-617	126	17	from	from	ADP
aijbe-617	126	18	that	that	PRON
aijbe-617	126	19	of	of	ADP
aijbe-617	126	20	regular	regular	ADJ
aijbe-617	126	21	auditor	auditor	NOUN
aijbe-617	126	22	.	.	PUNCT
aijbe-617	127	1	crumbley	crumbley	NOUN
aijbe-617	127	2	and	and	CCONJ
aijbe-617	127	3	apostolou	apostolou	NOUN
aijbe-617	127	4	(	(	PUNCT
aijbe-617	127	5	2005	2005	NUM
aijbe-617	127	6	)	)	PUNCT
aijbe-617	127	7	as	as	SCONJ
aijbe-617	127	8	cited	cite	VERB
aijbe-617	127	9	by	by	ADP
aijbe-617	127	10	okoye	okoye	PROPN
aijbe-617	127	11	and	and	CCONJ
aijbe-617	127	12	gbegi	gbegi	NOUN
aijbe-617	127	13	,	,	PUNCT
aijbe-617	127	14	(	(	PUNCT
aijbe-617	127	15	2013	2013	NUM
aijbe-617	127	16	)	)	PUNCT
aijbe-617	127	17	describes	describe	VERB
aijbe-617	127	18	a	a	DET
aijbe-617	127	19	forensic	forensic	ADJ
aijbe-617	127	20	accountant	accountant	NOUN
aijbe-617	127	21	as	as	ADP
aijbe-617	127	22	someone	someone	PRON
aijbe-617	127	23	who	who	PRON
aijbe-617	127	24	can	can	AUX
aijbe-617	127	25	look	look	VERB
aijbe-617	127	26	behind	behind	ADP
aijbe-617	127	27	the	the	DET
aijbe-617	127	28	faced	face	VERB
aijbe-617	127	29	-	-	PUNCT
aijbe-617	127	30	out	out	NOUN
aijbe-617	127	31	,	,	PUNCT
aijbe-617	127	32	accept	accept	VERB
aijbe-617	127	33	the	the	DET
aijbe-617	127	34	records	record	NOUN
aijbe-617	127	35	,	,	PUNCT
aijbe-617	127	36	at	at	ADP
aijbe-617	127	37	their	their	PRON
aijbe-617	127	38	face	face	NOUN
aijbe-617	127	39	value	value	NOUN
aijbe-617	127	40	-	-	PUNCT
aijbe-617	127	41	someone	someone	PRON
aijbe-617	127	42	who	who	PRON
aijbe-617	127	43	has	have	VERB
aijbe-617	127	44	a	a	DET
aijbe-617	127	45	suspicious	suspicious	ADJ
aijbe-617	127	46	mind	mind	NOUN
aijbe-617	127	47	that	that	SCONJ
aijbe-617	127	48	(	(	PUNCT
aijbe-617	127	49	considers	consider	VERB
aijbe-617	127	50	that	that	SCONJ
aijbe-617	127	51	)	)	PUNCT
aijbe-617	127	52	the	the	DET
aijbe-617	127	53	documents	document	NOUN
aijbe-617	127	54	he	he	PRON
aijbe-617	127	55	or	or	CCONJ
aijbe-617	127	56	she	she	PRON
aijbe-617	127	57	is	be	AUX
aijbe-617	127	58	looking	look	VERB
aijbe-617	127	59	at	at	ADP
aijbe-617	127	60	may	may	AUX
aijbe-617	127	61	not	not	PART
aijbe-617	127	62	be	be	AUX
aijbe-617	127	63	what	what	PRON
aijbe-617	127	64	they	they	PRON
aijbe-617	127	65	purport	purport	VERB
aijbe-617	127	66	to	to	PART
aijbe-617	127	67	be	be	AUX
aijbe-617	127	68	and	and	CCONJ
aijbe-617	127	69	someone	someone	PRON
aijbe-617	127	70	who	who	PRON
aijbe-617	127	71	has	have	VERB
aijbe-617	127	72	the	the	DET
aijbe-617	127	73	expertise	expertise	NOUN
aijbe-617	127	74	to	to	PART
aijbe-617	127	75	go	go	VERB
aijbe-617	127	76	out	out	ADP
aijbe-617	127	77	and	and	CCONJ
aijbe-617	127	78	conduct	conduct	VERB
aijbe-617	127	79	very	very	ADV
aijbe-617	127	80	detailed	detailed	ADJ
aijbe-617	127	81	interviews	interview	NOUN
aijbe-617	127	82	of	of	ADP
aijbe-617	127	83	individuals	individual	NOUN
aijbe-617	127	84	to	to	PART
aijbe-617	127	85	develop	develop	VERB
aijbe-617	127	86	the	the	DET
aijbe-617	127	87	truth	truth	NOUN
aijbe-617	127	88	,	,	PUNCT
aijbe-617	127	89	especially	especially	ADV
aijbe-617	127	90	if	if	SCONJ
aijbe-617	127	91	some	some	PRON
aijbe-617	127	92	are	be	AUX
aijbe-617	127	93	presumed	presume	VERB
aijbe-617	127	94	to	to	PART
aijbe-617	127	95	be	be	AUX
aijbe-617	127	96	lying	lie	VERB
aijbe-617	127	97	.	.	PUNCT
aijbe-617	128	1	forensic	forensic	ADJ
aijbe-617	128	2	accounting	accounting	NOUN
aijbe-617	128	3	as	as	ADP
aijbe-617	128	4	a	a	DET
aijbe-617	128	5	field	field	NOUN
aijbe-617	128	6	of	of	ADP
aijbe-617	128	7	specialization	specialization	NOUN
aijbe-617	128	8	that	that	PRON
aijbe-617	128	9	has	have	VERB
aijbe-617	128	10	to	to	PART
aijbe-617	128	11	do	do	VERB
aijbe-617	128	12	with	with	ADP
aijbe-617	128	13	provision	provision	NOUN
aijbe-617	128	14	of	of	ADP
aijbe-617	128	15	information	information	NOUN
aijbe-617	128	16	that	that	PRON
aijbe-617	128	17	is	be	AUX
aijbe-617	128	18	meant	mean	VERB
aijbe-617	128	19	to	to	PART
aijbe-617	128	20	be	be	AUX
aijbe-617	128	21	used	use	VERB
aijbe-617	128	22	as	as	ADP
aijbe-617	128	23	evidence	evidence	NOUN
aijbe-617	128	24	especially	especially	ADV
aijbe-617	128	25	for	for	ADP
aijbe-617	128	26	legal	legal	ADJ
aijbe-617	128	27	purposes	purpose	NOUN
aijbe-617	128	28	.	.	PUNCT
aijbe-617	129	1	the	the	DET
aijbe-617	129	2	persons	person	NOUN
aijbe-617	129	3	practicing	practice	VERB
aijbe-617	129	4	in	in	ADP
aijbe-617	129	5	this	this	DET
aijbe-617	129	6	field	field	NOUN
aijbe-617	129	7	(	(	PUNCT
aijbe-617	129	8	i.e.	i.e.	X
aijbe-617	129	9	forensic	forensic	ADJ
aijbe-617	129	10	accountants	accountant	NOUN
aijbe-617	129	11	)	)	PUNCT
aijbe-617	129	12	investigate	investigate	VERB
aijbe-617	129	13	and	and	CCONJ
aijbe-617	129	14	documents	document	VERB
aijbe-617	129	15	financial	financial	ADJ
aijbe-617	129	16	fraud	fraud	NOUN
aijbe-617	129	17	and	and	CCONJ
aijbe-617	129	18	white	white	ADJ
aijbe-617	129	19	-	-	PUNCT
aijbe-617	129	20	collar	collar	NOUN
aijbe-617	129	21	crimes	crime	NOUN
aijbe-617	129	22	such	such	ADJ
aijbe-617	129	23	as	as	ADP
aijbe-617	129	24	embezzlement	embezzlement	NOUN
aijbe-617	129	25	and	and	CCONJ
aijbe-617	129	26	investigate	investigate	VERB
aijbe-617	129	27	allegations	allegation	NOUN
aijbe-617	129	28	of	of	ADP
aijbe-617	129	29	fraud	fraud	NOUN
aijbe-617	129	30	,	,	PUNCT
aijbe-617	129	31	estimates	estimate	VERB
aijbe-617	129	32	losses	loss	NOUN
aijbe-617	129	33	damages	damage	NOUN
aijbe-617	129	34	and	and	CCONJ
aijbe-617	129	35	assets	asset	NOUN
aijbe-617	129	36	and	and	CCONJ
aijbe-617	129	37	analyses	analyse	VERB
aijbe-617	129	38	complex	complex	ADJ
aijbe-617	129	39	financial	financial	ADJ
aijbe-617	129	40	transactions	transaction	NOUN
aijbe-617	129	41	.	.	PUNCT
aijbe-617	130	1	they	they	PRON
aijbe-617	130	2	provide	provide	VERB
aijbe-617	130	3	those	those	DET
aijbe-617	130	4	services	service	NOUN
aijbe-617	130	5	for	for	ADP
aijbe-617	130	6	corporation	corporation	NOUN
aijbe-617	130	7	,	,	PUNCT
aijbe-617	130	8	attorney	attorney	NOUN
aijbe-617	130	9	,	,	PUNCT
aijbe-617	130	10	criminal	criminal	ADJ
aijbe-617	130	11	investigators	investigator	NOUN
aijbe-617	130	12	and	and	CCONJ
aijbe-617	130	13	the	the	DET
aijbe-617	130	14	government	government	NOUN
aijbe-617	130	15	(	(	PUNCT
aijbe-617	130	16	coenen	coenen	NOUN
aijbe-617	130	17	,	,	PUNCT
aijbe-617	130	18	2005	2005	NUM
aijbe-617	130	19	,	,	PUNCT
aijbe-617	130	20	zysman	zysman	NUM
aijbe-617	130	21	,	,	PUNCT
aijbe-617	130	22	2001	2001	NUM
aijbe-617	130	23	)	)	PUNCT
aijbe-617	130	24	the	the	DET
aijbe-617	130	25	forensic	forensic	ADJ
aijbe-617	130	26	accountant	accountant	NOUN
aijbe-617	130	27	’s	’s	PART
aijbe-617	130	28	engagements	engagement	NOUN
aijbe-617	130	29	are	be	AUX
aijbe-617	130	30	usually	usually	ADV
aijbe-617	130	31	geared	gear	VERB
aijbe-617	130	32	towards	towards	ADP
aijbe-617	130	33	finding	find	VERB
aijbe-617	130	34	where	where	SCONJ
aijbe-617	130	35	money	money	NOUN
aijbe-617	130	36	went	go	VERB
aijbe-617	130	37	,	,	PUNCT
aijbe-617	130	38	how	how	SCONJ
aijbe-617	130	39	it	it	PRON
aijbe-617	130	40	got	get	VERB
aijbe-617	130	41	there	there	ADV
aijbe-617	130	42	,	,	PUNCT
aijbe-617	130	43	and	and	CCONJ
aijbe-617	130	44	who	who	PRON
aijbe-617	130	45	was	be	AUX
aijbe-617	130	46	responsible	responsible	ADJ
aijbe-617	130	47	.	.	PUNCT
aijbe-617	131	1	according	accord	VERB
aijbe-617	131	2	to	to	ADP
aijbe-617	131	3	bhasin	bhasin	PROPN
aijbe-617	131	4	(	(	PUNCT
aijbe-617	131	5	2007	2007	NUM
aijbe-617	131	6	)	)	PUNCT
aijbe-617	131	7	,	,	PUNCT
aijbe-617	131	8	forensic	forensic	ADJ
aijbe-617	131	9	accountants	accountant	NOUN
aijbe-617	131	10	are	be	AUX
aijbe-617	131	11	trained	train	VERB
aijbe-617	131	12	to	to	PART
aijbe-617	131	13	look	look	VERB
aijbe-617	131	14	beyond	beyond	ADP
aijbe-617	131	15	the	the	DET
aijbe-617	131	16	numbers	number	NOUN
aijbe-617	131	17	and	and	CCONJ
aijbe-617	131	18	deal	deal	VERB
aijbe-617	131	19	with	with	ADP
aijbe-617	131	20	the	the	DET
aijbe-617	131	21	business	business	NOUN
aijbe-617	131	22	realities	reality	NOUN
aijbe-617	131	23	of	of	ADP
aijbe-617	131	24	situations	situation	NOUN
aijbe-617	131	25	.	.	PUNCT
aijbe-617	132	1	analysis	analysis	NOUN
aijbe-617	132	2	,	,	PUNCT
aijbe-617	132	3	interpretation	interpretation	NOUN
aijbe-617	132	4	,	,	PUNCT
aijbe-617	132	5	summarization	summarization	NOUN
aijbe-617	132	6	and	and	CCONJ
aijbe-617	132	7	the	the	DET
aijbe-617	132	8	presentation	presentation	NOUN
aijbe-617	132	9	of	of	ADP
aijbe-617	132	10	complex	complex	ADJ
aijbe-617	132	11	financial	financial	ADJ
aijbe-617	132	12	business	business	NOUN
aijbe-617	132	13	-	-	PUNCT
aijbe-617	132	14	related	relate	VERB
aijbe-617	132	15	issues	issue	NOUN
aijbe-617	132	16	are	be	AUX
aijbe-617	132	17	prominent	prominent	ADJ
aijbe-617	132	18	features	feature	NOUN
aijbe-617	132	19	of	of	ADP
aijbe-617	132	20	the	the	DET
aijbe-617	132	21	profession	profession	NOUN
aijbe-617	132	22	.	.	PUNCT
aijbe-617	133	1	he	he	PRON
aijbe-617	133	2	further	far	ADV
aijbe-617	133	3	reported	report	VERB
aijbe-617	133	4	that	that	SCONJ
aijbe-617	133	5	the	the	DET
aijbe-617	133	6	activities	activity	NOUN
aijbe-617	133	7	of	of	ADP
aijbe-617	133	8	forensic	forensic	ADJ
aijbe-617	133	9	accountants	accountant	NOUN
aijbe-617	133	10	involve	involve	VERB
aijbe-617	133	11	:	:	PUNCT
aijbe-617	133	12	investigating	investigate	VERB
aijbe-617	133	13	and	and	CCONJ
aijbe-617	133	14	analyzing	analyze	VERB
aijbe-617	133	15	financial	financial	ADJ
aijbe-617	133	16	evidence	evidence	NOUN
aijbe-617	133	17	;	;	PUNCT
aijbe-617	133	18	developing	develop	VERB
aijbe-617	133	19	computerized	computerized	ADJ
aijbe-617	133	20	applications	application	NOUN
aijbe-617	133	21	to	to	PART
aijbe-617	133	22	assists	assist	NOUN
aijbe-617	133	23	in	in	ADP
aijbe-617	133	24	the	the	DET
aijbe-617	133	25	analysis	analysis	NOUN
aijbe-617	133	26	and	and	CCONJ
aijbe-617	133	27	presentation	presentation	NOUN
aijbe-617	133	28	of	of	ADP
aijbe-617	133	29	financial	financial	ADJ
aijbe-617	133	30	evidence	evidence	NOUN
aijbe-617	133	31	;	;	PUNCT
aijbe-617	133	32	communicating	communicate	VERB
aijbe-617	133	33	their	their	PRON
aijbe-617	133	34	findings	finding	NOUN
aijbe-617	133	35	in	in	ADP
aijbe-617	133	36	the	the	DET
aijbe-617	133	37	form	form	NOUN
aijbe-617	133	38	of	of	ADP
aijbe-617	133	39	reports	report	NOUN
aijbe-617	133	40	,	,	PUNCT
aijbe-617	133	41	exhibits	exhibit	NOUN
aijbe-617	133	42	and	and	CCONJ
aijbe-617	133	43	collections	collection	NOUN
aijbe-617	133	44	of	of	ADP
aijbe-617	133	45	documents	document	NOUN
aijbe-617	133	46	;	;	PUNCT
aijbe-617	133	47	and	and	CCONJ
aijbe-617	133	48	assisting	assist	VERB
aijbe-617	133	49	in	in	ADP
aijbe-617	133	50	legal	legal	ADJ
aijbe-617	133	51	proceedings	proceeding	NOUN
aijbe-617	133	52	,	,	PUNCT
aijbe-617	133	53	including	include	VERB
aijbe-617	133	54	testifying	testify	VERB
aijbe-617	133	55	in	in	ADP
aijbe-617	133	56	courts	court	NOUN
aijbe-617	133	57	,	,	PUNCT
aijbe-617	133	58	as	as	ADP
aijbe-617	133	59	an	an	DET
aijbe-617	133	60	expert	expert	NOUN
aijbe-617	133	61	witness	witness	NOUN
aijbe-617	133	62	and	and	CCONJ
aijbe-617	133	63	preparing	prepare	VERB
aijbe-617	133	64	visual	visual	ADJ
aijbe-617	133	65	aids	aid	NOUN
aijbe-617	133	66	to	to	PART
aijbe-617	133	67	support	support	VERB
aijbe-617	133	68	trial	trial	NOUN
aijbe-617	133	69	evidence	evidence	NOUN
aijbe-617	133	70	.	.	PUNCT
aijbe-617	134	1	theoretical	theoretical	ADJ
aijbe-617	134	2	underpinning	underpin	VERB
aijbe-617	134	3	this	this	DET
aijbe-617	134	4	study	study	NOUN
aijbe-617	134	5	is	be	AUX
aijbe-617	134	6	anchored	anchor	VERB
aijbe-617	134	7	on	on	ADP
aijbe-617	134	8	theory	theory	NOUN
aijbe-617	134	9	of	of	ADP
aijbe-617	134	10	inverse	inverse	ADJ
aijbe-617	134	11	logic	logic	NOUN
aijbe-617	134	12	.	.	PUNCT
aijbe-617	135	1	the	the	DET
aijbe-617	135	2	theory	theory	NOUN
aijbe-617	135	3	of	of	ADP
aijbe-617	135	4	inverse	inverse	ADJ
aijbe-617	135	5	logic	logic	NOUN
aijbe-617	135	6	in	in	ADP
aijbe-617	135	7	a	a	DET
aijbe-617	135	8	nutshell	nutshell	NOUN
aijbe-617	135	9	illustrates	illustrate	VERB
aijbe-617	135	10	the	the	DET
aijbe-617	135	11	advantages	advantage	NOUN
aijbe-617	135	12	of	of	ADP
aijbe-617	135	13	looking	look	VERB
aijbe-617	135	14	both	both	DET
aijbe-617	135	15	ways	way	NOUN
aijbe-617	135	16	,	,	PUNCT
aijbe-617	135	17	forwards	forward	NOUN
aijbe-617	135	18	and	and	CCONJ
aijbe-617	135	19	backwards	backwards	ADV
aijbe-617	135	20	,	,	PUNCT
aijbe-617	135	21	in	in	ADP
aijbe-617	135	22	given	give	VERB
aijbe-617	135	23	situations	situation	NOUN
aijbe-617	135	24	to	to	PART
aijbe-617	135	25	get	get	VERB
aijbe-617	135	26	multidimensional	multidimensional	ADJ
aijbe-617	135	27	views	view	NOUN
aijbe-617	135	28	.	.	PUNCT
aijbe-617	136	1	the	the	DET
aijbe-617	136	2	theory	theory	NOUN
aijbe-617	136	3	propounded	propound	VERB
aijbe-617	136	4	by	by	ADP
aijbe-617	136	5	dr	dr	PROPN
aijbe-617	136	6	joseph	joseph	PROPN
aijbe-617	136	7	t.	t.	PROPN
aijbe-617	136	8	wells	wells	PROPN
aijbe-617	136	9	in	in	ADP
aijbe-617	136	10	2005	2005	NUM
aijbe-617	136	11	,	,	PUNCT
aijbe-617	136	12	a	a	DET
aijbe-617	136	13	chartered	chartered	ADJ
aijbe-617	136	14	accountant	accountant	NOUN
aijbe-617	136	15	and	and	CCONJ
aijbe-617	136	16	a	a	DET
aijbe-617	136	17	certified	certify	VERB
aijbe-617	136	18	fraud	fraud	NOUN
aijbe-617	136	19	examiner	examiner	NOUN
aijbe-617	136	20	illustrates	illustrate	VERB
aijbe-617	136	21	application	application	NOUN
aijbe-617	136	22	of	of	ADP
aijbe-617	136	23	certain	certain	ADJ
aijbe-617	136	24	reality	reality	NOUN
aijbe-617	136	25	tests	test	NOUN
aijbe-617	136	26	on	on	ADP
aijbe-617	136	27	evidence	evidence	NOUN
aijbe-617	136	28	,	,	PUNCT
aijbe-617	136	29	particularly	particularly	ADV
aijbe-617	136	30	documentary	documentary	ADJ
aijbe-617	136	31	evidence	evidence	NOUN
aijbe-617	136	32	.	.	PUNCT
aijbe-617	137	1	a	a	DET
aijbe-617	137	2	document	document	NOUN
aijbe-617	137	3	may	may	AUX
aijbe-617	137	4	appear	appear	VERB
aijbe-617	137	5	to	to	PART
aijbe-617	137	6	indicate	indicate	VERB
aijbe-617	137	7	something	something	PRON
aijbe-617	137	8	routine	routine	ADJ
aijbe-617	137	9	or	or	CCONJ
aijbe-617	137	10	normal	normal	ADJ
aijbe-617	137	11	but	but	CCONJ
aijbe-617	137	12	when	when	SCONJ
aijbe-617	137	13	examined	examine	VERB
aijbe-617	137	14	forensically	forensically	ADV
aijbe-617	137	15	with	with	ADP
aijbe-617	137	16	reality	reality	NOUN
aijbe-617	137	17	tests	test	NOUN
aijbe-617	137	18	,	,	PUNCT
aijbe-617	137	19	the	the	DET
aijbe-617	137	20	presence	presence	NOUN
aijbe-617	137	21	of	of	ADP
aijbe-617	137	22	fraud	fraud	NOUN
aijbe-617	137	23	or	or	CCONJ
aijbe-617	137	24	deception	deception	NOUN
aijbe-617	137	25	may	may	AUX
aijbe-617	137	26	be	be	AUX
aijbe-617	137	27	spotted	spot	VERB
aijbe-617	137	28	.	.	PUNCT
aijbe-617	138	1	thus	thus	ADV
aijbe-617	138	2	,	,	PUNCT
aijbe-617	138	3	in	in	ADP
aijbe-617	138	4	addition	addition	NOUN
aijbe-617	138	5	to	to	ADP
aijbe-617	138	6	the	the	DET
aijbe-617	138	7	normal	normal	ADJ
aijbe-617	138	8	investigation	investigation	NOUN
aijbe-617	138	9	and	and	CCONJ
aijbe-617	138	10	auditing	auditing	NOUN
aijbe-617	138	11	techniques	technique	NOUN
aijbe-617	138	12	(	(	PUNCT
aijbe-617	138	13	which	which	PRON
aijbe-617	138	14	are	be	AUX
aijbe-617	138	15	absolutely	absolutely	ADV
aijbe-617	138	16	necessary	necessary	ADJ
aijbe-617	138	17	)	)	PUNCT
aijbe-617	138	18	certain	certain	ADJ
aijbe-617	138	19	reality	reality	NOUN
aijbe-617	138	20	tests	test	NOUN
aijbe-617	138	21	and	and	CCONJ
aijbe-617	138	22	tests	test	NOUN
aijbe-617	138	23	of	of	ADP
aijbe-617	138	24	‘	'	PUNCT
aijbe-617	138	25	reasonableness	reasonableness	NOUN
aijbe-617	138	26	’	'	PUNCT
aijbe-617	138	27	using	use	VERB
aijbe-617	138	28	reverse	reverse	ADJ
aijbe-617	138	29	logic	logic	NOUN
aijbe-617	138	30	may	may	AUX
aijbe-617	138	31	yield	yield	VERB
aijbe-617	138	32	new	new	ADJ
aijbe-617	138	33	results	result	NOUN
aijbe-617	138	34	.	.	PUNCT
aijbe-617	139	1	in	in	ADP
aijbe-617	139	2	addition	addition	NOUN
aijbe-617	139	3	,	,	PUNCT
aijbe-617	139	4	the	the	DET
aijbe-617	139	5	theory	theory	NOUN
aijbe-617	139	6	is	be	AUX
aijbe-617	139	7	supported	support	VERB
aijbe-617	139	8	with	with	ADP
aijbe-617	139	9	links	link	NOUN
aijbe-617	139	10	to	to	PART
aijbe-617	139	11	access	access	VERB
aijbe-617	139	12	the	the	DET
aijbe-617	139	13	author	author	NOUN
aijbe-617	139	14	’s	’s	PART
aijbe-617	139	15	videos	video	NOUN
aijbe-617	139	16	explaining	explain	VERB
aijbe-617	139	17	and	and	CCONJ
aijbe-617	139	18	discussing	discuss	VERB
aijbe-617	139	19	concepts	concept	NOUN
aijbe-617	139	20	and	and	CCONJ
aijbe-617	139	21	case	case	NOUN
aijbe-617	139	22	studies	study	NOUN
aijbe-617	139	23	.	.	PUNCT
aijbe-617	140	1	the	the	DET
aijbe-617	140	2	videos	video	NOUN
aijbe-617	140	3	will	will	AUX
aijbe-617	140	4	facilitate	facilitate	VERB
aijbe-617	140	5	better	well	ADJ
aijbe-617	140	6	understanding	understanding	NOUN
aijbe-617	140	7	of	of	ADP
aijbe-617	140	8	the	the	DET
aijbe-617	140	9	theory	theory	NOUN
aijbe-617	140	10	of	of	ADP
aijbe-617	140	11	inverse	inverse	ADJ
aijbe-617	140	12	logic	logic	NOUN
aijbe-617	140	13	.	.	PUNCT
aijbe-617	141	1	the	the	DET
aijbe-617	141	2	author	author	NOUN
aijbe-617	141	3	has	have	AUX
aijbe-617	141	4	extensively	extensively	ADV
aijbe-617	141	5	used	use	VERB
aijbe-617	141	6	illustrations	illustration	NOUN
aijbe-617	141	7	,	,	PUNCT
aijbe-617	141	8	experiences	experience	NOUN
aijbe-617	141	9	with	with	ADP
aijbe-617	141	10	frauds	fraud	NOUN
aijbe-617	141	11	that	that	PRON
aijbe-617	141	12	have	have	AUX
aijbe-617	141	13	happened	happen	VERB
aijbe-617	141	14	in	in	ADP
aijbe-617	141	15	the	the	DET
aijbe-617	141	16	past	past	NOUN
aijbe-617	141	17	to	to	PART
aijbe-617	141	18	demonstrate	demonstrate	VERB
aijbe-617	141	19	how	how	SCONJ
aijbe-617	141	20	the	the	DET
aijbe-617	141	21	new	new	ADJ
aijbe-617	141	22	theory	theory	NOUN
aijbe-617	141	23	could	could	AUX
aijbe-617	141	24	assist	assist	VERB
aijbe-617	141	25	auditors	auditor	NOUN
aijbe-617	141	26	,	,	PUNCT
aijbe-617	141	27	investigators	investigator	NOUN
aijbe-617	141	28	and	and	CCONJ
aijbe-617	141	29	even	even	ADV
aijbe-617	141	30	cost	cost	VERB
aijbe-617	141	31	&	&	CCONJ
aijbe-617	141	32	finance	finance	NOUN
aijbe-617	141	33	controllers	controller	NOUN
aijbe-617	141	34	in	in	ADP
aijbe-617	141	35	corporate	corporate	ADJ
aijbe-617	141	36	sector	sector	NOUN
aijbe-617	141	37	.	.	PUNCT
aijbe-617	142	1	empirical	empirical	ADJ
aijbe-617	142	2	review	review	NOUN
aijbe-617	142	3	various	various	ADJ
aijbe-617	142	4	researches	research	NOUN
aijbe-617	142	5	have	have	AUX
aijbe-617	142	6	been	be	AUX
aijbe-617	142	7	conducted	conduct	VERB
aijbe-617	142	8	on	on	ADP
aijbe-617	142	9	the	the	DET
aijbe-617	142	10	impact	impact	NOUN
aijbe-617	142	11	of	of	ADP
aijbe-617	142	12	forensic	forensic	ADJ
aijbe-617	142	13	accounting	accounting	NOUN
aijbe-617	142	14	on	on	ADP
aijbe-617	142	15	fraud	fraud	NOUN
aijbe-617	142	16	detection	detection	NOUN
aijbe-617	142	17	and	and	CCONJ
aijbe-617	142	18	deterrent	deterrent	NOUN
aijbe-617	142	19	in	in	ADP
aijbe-617	142	20	organization	organization	NOUN
aijbe-617	142	21	.	.	PUNCT
aijbe-617	143	1	the	the	DET
aijbe-617	143	2	research	research	NOUN
aijbe-617	143	3	confirms	confirm	VERB
aijbe-617	143	4	that	that	SCONJ
aijbe-617	143	5	there	there	PRON
aijbe-617	143	6	is	be	VERB
aijbe-617	143	7	appositive	appositive	ADJ
aijbe-617	143	8	correlation	correlation	NOUN
aijbe-617	143	9	between	between	ADP
aijbe-617	143	10	forensic	forensic	ADJ
aijbe-617	143	11	accounting	accounting	NOUN
aijbe-617	143	12	and	and	CCONJ
aijbe-617	143	13	prevention	prevention	NOUN
aijbe-617	143	14	of	of	ADP
aijbe-617	143	15	frauds	fraud	NOUN
aijbe-617	143	16	.	.	PUNCT
aijbe-617	144	1	eke	eke	ADJ
aijbe-617	144	2	robert	robert	PROPN
aijbe-617	144	3	ike	ike	PROPN
aijbe-617	144	4	and	and	CCONJ
aijbe-617	144	5	ogedegbe	ogedegbe	ADJ
aijbe-617	144	6	osariemen	osarieman	NOUN
aijbe-617	144	7	(	(	PUNCT
aijbe-617	144	8	2024	2024	NUM
aijbe-617	144	9	)	)	PUNCT
aijbe-617	144	10	7	7	NUM
aijbe-617	144	11	american	american	ADJ
aijbe-617	144	12	interdisciplinary	interdisciplinary	ADJ
aijbe-617	144	13	journal	journal	NOUN
aijbe-617	144	14	of	of	ADP
aijbe-617	144	15	business	business	NOUN
aijbe-617	144	16	and	and	CCONJ
aijbe-617	144	17	economics	economic	NOUN
aijbe-617	144	18	|	|	ADV
aijbe-617	144	19	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-617	144	20	enofe	enofe	ADJ
aijbe-617	144	21	,	,	PUNCT
aijbe-617	144	22	utomwen	utomwen	NOUN
aijbe-617	144	23	and	and	CCONJ
aijbe-617	144	24	danjuma	danjuma	NOUN
aijbe-617	144	25	(	(	PUNCT
aijbe-617	144	26	2023	2023	NUM
aijbe-617	144	27	)	)	PUNCT
aijbe-617	144	28	examine	examine	VERB
aijbe-617	144	29	the	the	DET
aijbe-617	144	30	role	role	NOUN
aijbe-617	144	31	of	of	ADP
aijbe-617	144	32	forensic	forensic	ADJ
aijbe-617	144	33	accounting	accounting	NOUN
aijbe-617	144	34	in	in	ADP
aijbe-617	144	35	curbing	curb	VERB
aijbe-617	144	36	financial	financial	ADJ
aijbe-617	144	37	crimes	crime	NOUN
aijbe-617	144	38	.	.	PUNCT
aijbe-617	145	1	the	the	DET
aijbe-617	145	2	study	study	NOUN
aijbe-617	145	3	adopts	adopt	VERB
aijbe-617	145	4	a	a	DET
aijbe-617	145	5	survey	survey	NOUN
aijbe-617	145	6	research	research	NOUN
aijbe-617	145	7	design	design	NOUN
aijbe-617	145	8	.	.	PUNCT
aijbe-617	146	1	the	the	DET
aijbe-617	146	2	population	population	NOUN
aijbe-617	146	3	of	of	ADP
aijbe-617	146	4	the	the	DET
aijbe-617	146	5	study	study	NOUN
aijbe-617	146	6	comprises	comprise	NOUN
aijbe-617	146	7	of	of	ADP
aijbe-617	146	8	staffs	staff	NOUN
aijbe-617	146	9	of	of	ADP
aijbe-617	146	10	selected	select	VERB
aijbe-617	146	11	banks	bank	NOUN
aijbe-617	146	12	.	.	PUNCT
aijbe-617	147	1	primary	primary	ADJ
aijbe-617	147	2	data	datum	NOUN
aijbe-617	147	3	was	be	AUX
aijbe-617	147	4	used	use	VERB
aijbe-617	147	5	for	for	ADP
aijbe-617	147	6	the	the	DET
aijbe-617	147	7	purpose	purpose	NOUN
aijbe-617	147	8	of	of	ADP
aijbe-617	147	9	this	this	DET
aijbe-617	147	10	research	research	NOUN
aijbe-617	147	11	.	.	PUNCT
aijbe-617	148	1	this	this	DET
aijbe-617	148	2	research	research	NOUN
aijbe-617	148	3	work	work	NOUN
aijbe-617	148	4	employed	employ	VERB
aijbe-617	148	5	the	the	DET
aijbe-617	148	6	use	use	NOUN
aijbe-617	148	7	of	of	ADP
aijbe-617	148	8	structured	structured	ADJ
aijbe-617	148	9	questionnaire	questionnaire	NOUN
aijbe-617	148	10	in	in	ADP
aijbe-617	148	11	eliciting	elicit	VERB
aijbe-617	148	12	the	the	DET
aijbe-617	148	13	required	require	VERB
aijbe-617	148	14	data	datum	NOUN
aijbe-617	148	15	needed	need	VERB
aijbe-617	148	16	to	to	PART
aijbe-617	148	17	test	test	VERB
aijbe-617	148	18	the	the	DET
aijbe-617	148	19	formulated	formulate	VERB
aijbe-617	148	20	hypotheses	hypothesis	NOUN
aijbe-617	148	21	.	.	PUNCT
aijbe-617	149	1	regression	regression	NOUN
aijbe-617	149	2	analysis	analysis	NOUN
aijbe-617	149	3	was	be	AUX
aijbe-617	149	4	utilized	utilize	VERB
aijbe-617	149	5	as	as	ADP
aijbe-617	149	6	the	the	DET
aijbe-617	149	7	method	method	NOUN
aijbe-617	149	8	of	of	ADP
aijbe-617	149	9	data	datum	NOUN
aijbe-617	149	10	analysis	analysis	NOUN
aijbe-617	149	11	and	and	CCONJ
aijbe-617	149	12	the	the	DET
aijbe-617	149	13	results	result	NOUN
aijbe-617	149	14	will	will	AUX
aijbe-617	149	15	be	be	AUX
aijbe-617	149	16	used	use	VERB
aijbe-617	149	17	in	in	ADP
aijbe-617	149	18	testing	test	VERB
aijbe-617	149	19	the	the	DET
aijbe-617	149	20	hypotheses	hypothesis	NOUN
aijbe-617	149	21	specified	specify	VERB
aijbe-617	149	22	in	in	ADP
aijbe-617	149	23	the	the	DET
aijbe-617	149	24	study	study	NOUN
aijbe-617	149	25	.	.	PUNCT
aijbe-617	150	1	the	the	DET
aijbe-617	150	2	study	study	NOUN
aijbe-617	150	3	reveals	reveal	VERB
aijbe-617	150	4	that	that	SCONJ
aijbe-617	150	5	there	there	PRON
aijbe-617	150	6	is	be	VERB
aijbe-617	150	7	need	need	NOUN
aijbe-617	150	8	for	for	ADP
aijbe-617	150	9	forensic	forensic	ADJ
aijbe-617	150	10	accountants	accountant	NOUN
aijbe-617	150	11	in	in	ADP
aijbe-617	150	12	the	the	DET
aijbe-617	150	13	nigerian	nigerian	ADJ
aijbe-617	150	14	banking	banking	NOUN
aijbe-617	150	15	system	system	NOUN
aijbe-617	150	16	;	;	PUNCT
aijbe-617	150	17	forensic	forensic	ADJ
aijbe-617	150	18	accounting	accounting	NOUN
aijbe-617	150	19	is	be	AUX
aijbe-617	150	20	an	an	DET
aijbe-617	150	21	effective	effective	ADJ
aijbe-617	150	22	tool	tool	NOUN
aijbe-617	150	23	for	for	ADP
aijbe-617	150	24	addressing	address	VERB
aijbe-617	150	25	financial	financial	ADJ
aijbe-617	150	26	crimes	crime	NOUN
aijbe-617	150	27	in	in	ADP
aijbe-617	150	28	the	the	DET
aijbe-617	150	29	banking	banking	NOUN
aijbe-617	150	30	.	.	PUNCT
aijbe-617	151	1	their	their	PRON
aijbe-617	151	2	study	study	NOUN
aijbe-617	151	3	also	also	ADV
aijbe-617	151	4	reveals	reveal	VERB
aijbe-617	151	5	that	that	SCONJ
aijbe-617	151	6	there	there	PRON
aijbe-617	151	7	is	be	VERB
aijbe-617	151	8	a	a	DET
aijbe-617	151	9	need	need	NOUN
aijbe-617	151	10	for	for	ADP
aijbe-617	151	11	forensic	forensic	ADJ
aijbe-617	151	12	accountants	accountant	NOUN
aijbe-617	151	13	in	in	ADP
aijbe-617	151	14	the	the	DET
aijbe-617	151	15	nigerian	nigerian	ADJ
aijbe-617	151	16	banking	banking	NOUN
aijbe-617	151	17	system	system	NOUN
aijbe-617	151	18	,	,	PUNCT
aijbe-617	151	19	forensic	forensic	ADJ
aijbe-617	151	20	accounting	accounting	NOUN
aijbe-617	151	21	is	be	AUX
aijbe-617	151	22	an	an	DET
aijbe-617	151	23	effective	effective	ADJ
aijbe-617	151	24	tool	tool	NOUN
aijbe-617	151	25	for	for	ADP
aijbe-617	151	26	addressing	address	VERB
aijbe-617	151	27	financial	financial	ADJ
aijbe-617	151	28	crimes	crime	NOUN
aijbe-617	151	29	in	in	ADP
aijbe-617	151	30	the	the	DET
aijbe-617	151	31	banking	banking	NOUN
aijbe-617	151	32	system	system	NOUN
aijbe-617	151	33	and	and	CCONJ
aijbe-617	151	34	finally	finally	ADV
aijbe-617	151	35	that	that	SCONJ
aijbe-617	151	36	conventional	conventional	ADJ
aijbe-617	151	37	accounting	accounting	NOUN
aijbe-617	151	38	techniques	technique	NOUN
aijbe-617	151	39	are	be	AUX
aijbe-617	151	40	not	not	PART
aijbe-617	151	41	effective	effective	ADJ
aijbe-617	151	42	in	in	ADP
aijbe-617	151	43	curbing	curb	VERB
aijbe-617	151	44	financial	financial	ADJ
aijbe-617	151	45	crimes	crime	NOUN
aijbe-617	151	46	.	.	PUNCT
aijbe-617	152	1	imoniana	imoniana	PROPN
aijbe-617	152	2	,	,	PUNCT
aijbe-617	152	3	antunesand	antunesand	PROPN
aijbe-617	152	4	formigoni	formigoni	PROPN
aijbe-617	152	5	(	(	PUNCT
aijbe-617	152	6	2013	2013	NUM
aijbe-617	152	7	)	)	PUNCT
aijbe-617	152	8	conclude	conclude	VERB
aijbe-617	152	9	that	that	SCONJ
aijbe-617	152	10	the	the	DET
aijbe-617	152	11	idea	idea	NOUN
aijbe-617	152	12	that	that	SCONJ
aijbe-617	152	13	frauds	fraud	NOUN
aijbe-617	152	14	have	have	AUX
aijbe-617	152	15	been	be	AUX
aijbe-617	152	16	least	least	ADJ
aijbe-617	152	17	detected	detect	VERB
aijbe-617	152	18	by	by	ADP
aijbe-617	152	19	auditors	auditor	NOUN
aijbe-617	152	20	begins	begin	VERB
aijbe-617	152	21	to	to	PART
aijbe-617	152	22	gain	gain	VERB
aijbe-617	152	23	shape	shape	NOUN
aijbe-617	152	24	as	as	SCONJ
aijbe-617	152	25	auditors	auditor	NOUN
aijbe-617	152	26	are	be	AUX
aijbe-617	152	27	more	more	ADV
aijbe-617	152	28	adequately	adequately	ADV
aijbe-617	152	29	trained	train	VERB
aijbe-617	152	30	to	to	PART
aijbe-617	152	31	detect	detect	VERB
aijbe-617	152	32	frauds	fraud	NOUN
aijbe-617	152	33	instead	instead	ADV
aijbe-617	152	34	of	of	ADP
aijbe-617	152	35	emphasizing	emphasize	VERB
aijbe-617	152	36	the	the	DET
aijbe-617	152	37	traditional	traditional	ADJ
aijbe-617	152	38	segregation	segregation	NOUN
aijbe-617	152	39	of	of	ADP
aijbe-617	152	40	duties	duty	NOUN
aijbe-617	152	41	and	and	CCONJ
aijbe-617	152	42	safeguard	safeguard	NOUN
aijbe-617	152	43	of	of	ADP
aijbe-617	152	44	assets	asset	NOUN
aijbe-617	152	45	.	.	PUNCT
aijbe-617	153	1	most	most	ADJ
aijbe-617	153	2	of	of	ADP
aijbe-617	153	3	these	these	DET
aijbe-617	153	4	studies	study	NOUN
aijbe-617	153	5	have	have	AUX
aijbe-617	153	6	explored	explore	VERB
aijbe-617	153	7	forensic	forensic	ADJ
aijbe-617	153	8	accounting	accounting	NOUN
aijbe-617	153	9	to	to	ADP
aijbe-617	153	10	an	an	DET
aijbe-617	153	11	extent	extent	NOUN
aijbe-617	153	12	but	but	CCONJ
aijbe-617	153	13	there	there	PRON
aijbe-617	153	14	is	be	VERB
aijbe-617	153	15	need	need	NOUN
aijbe-617	153	16	to	to	PART
aijbe-617	153	17	examine	examine	VERB
aijbe-617	153	18	the	the	DET
aijbe-617	153	19	extent	extent	NOUN
aijbe-617	153	20	of	of	ADP
aijbe-617	153	21	forensic	forensic	ADJ
aijbe-617	153	22	auditor	auditor	NOUN
aijbe-617	153	23	in	in	ADP
aijbe-617	153	24	combating	combat	VERB
aijbe-617	153	25	fraudulent	fraudulent	ADJ
aijbe-617	153	26	activities	activity	NOUN
aijbe-617	153	27	in	in	ADP
aijbe-617	153	28	order	order	NOUN
aijbe-617	153	29	to	to	PART
aijbe-617	153	30	impact	impact	VERB
aijbe-617	153	31	on	on	ADP
aijbe-617	153	32	corporate	corporate	ADJ
aijbe-617	153	33	governance	governance	NOUN
aijbe-617	153	34	of	of	ADP
aijbe-617	153	35	nigerian	nigerian	ADJ
aijbe-617	153	36	corporate	corporate	ADJ
aijbe-617	153	37	organizations	organization	NOUN
aijbe-617	153	38	.	.	PUNCT
aijbe-617	154	1	other	other	ADJ
aijbe-617	154	2	,	,	PUNCT
aijbe-617	154	3	instance	instance	NOUN
aijbe-617	154	4	of	of	ADP
aijbe-617	154	5	corporate	corporate	ADJ
aijbe-617	154	6	financial	financial	ADJ
aijbe-617	154	7	fraud	fraud	NOUN
aijbe-617	154	8	could	could	AUX
aijbe-617	154	9	be	be	AUX
aijbe-617	154	10	drawn	draw	VERB
aijbe-617	154	11	from	from	ADP
aijbe-617	154	12	recent	recent	ADJ
aijbe-617	154	13	bank	bank	NOUN
aijbe-617	154	14	failure	failure	NOUN
aijbe-617	154	15	in	in	ADP
aijbe-617	154	16	nigeria	nigeria	PRON
aijbe-617	154	17	where	where	SCONJ
aijbe-617	154	18	management	management	NOUN
aijbe-617	154	19	has	have	AUX
aijbe-617	154	20	fraudulently	fraudulently	ADV
aijbe-617	154	21	given	give	VERB
aijbe-617	154	22	loans	loan	NOUN
aijbe-617	154	23	without	without	ADP
aijbe-617	154	24	board	board	NOUN
aijbe-617	154	25	approval	approval	NOUN
aijbe-617	154	26	and	and	CCONJ
aijbe-617	154	27	yet	yet	CCONJ
aijbe-617	154	28	such	such	ADJ
aijbe-617	154	29	bank	bank	NOUN
aijbe-617	154	30	annual	annual	ADJ
aijbe-617	154	31	report	report	NOUN
aijbe-617	154	32	has	have	AUX
aijbe-617	154	33	been	be	AUX
aijbe-617	154	34	unqualified	unqualified	ADJ
aijbe-617	154	35	.	.	PUNCT
aijbe-617	155	1	from	from	ADP
aijbe-617	155	2	the	the	DET
aijbe-617	155	3	above	above	NOUN
aijbe-617	155	4	it	it	PRON
aijbe-617	155	5	could	could	AUX
aijbe-617	155	6	be	be	AUX
aijbe-617	155	7	said	say	VERB
aijbe-617	155	8	that	that	SCONJ
aijbe-617	155	9	the	the	DET
aijbe-617	155	10	external	external	ADJ
aijbe-617	155	11	auditors	auditor	NOUN
aijbe-617	155	12	have	have	AUX
aijbe-617	155	13	continued	continue	VERB
aijbe-617	155	14	to	to	PART
aijbe-617	155	15	certify	certify	VERB
aijbe-617	155	16	fraudulent	fraudulent	ADJ
aijbe-617	155	17	financial	financial	ADJ
aijbe-617	155	18	statement	statement	NOUN
aijbe-617	155	19	as	as	ADP
aijbe-617	155	20	unqualified	unqualified	ADJ
aijbe-617	155	21	audit	audit	NOUN
aijbe-617	155	22	report	report	NOUN
aijbe-617	155	23	thus	thus	ADV
aijbe-617	155	24	,	,	PUNCT
aijbe-617	155	25	leads	lead	VERB
aijbe-617	155	26	to	to	ADP
aijbe-617	155	27	detriment	detriment	NOUN
aijbe-617	155	28	of	of	ADP
aijbe-617	155	29	investors	investor	NOUN
aijbe-617	155	30	and	and	CCONJ
aijbe-617	155	31	most	most	ADJ
aijbe-617	155	32	times	time	NOUN
aijbe-617	155	33	corporate	corporate	ADJ
aijbe-617	155	34	collapse	collapse	NOUN
aijbe-617	155	35	and	and	CCONJ
aijbe-617	155	36	economic	economic	ADJ
aijbe-617	155	37	crisis	crisis	NOUN
aijbe-617	155	38	.	.	PUNCT
aijbe-617	156	1	modugu	modugu	NOUN
aijbe-617	156	2	(	(	PUNCT
aijbe-617	156	3	2023	2023	NUM
aijbe-617	156	4	)	)	PUNCT
aijbe-617	156	5	pointed	point	VERB
aijbe-617	156	6	out	out	ADP
aijbe-617	156	7	that	that	SCONJ
aijbe-617	156	8	fraud	fraud	NOUN
aijbe-617	156	9	has	have	AUX
aijbe-617	156	10	become	become	VERB
aijbe-617	156	11	real	real	ADJ
aijbe-617	156	12	and	and	CCONJ
aijbe-617	156	13	prevalent	prevalent	ADJ
aijbe-617	156	14	in	in	ADP
aijbe-617	156	15	the	the	DET
aijbe-617	156	16	contemporary	contemporary	PROPN
aijbe-617	156	17	business	business	PROPN
aijbe-617	156	18	environment	environment	PROPN
aijbe-617	156	19	.	.	PUNCT
aijbe-617	157	1	his	his	PRON
aijbe-617	157	2	study	study	NOUN
aijbe-617	157	3	found	find	VERB
aijbe-617	157	4	that	that	SCONJ
aijbe-617	157	5	there	there	PRON
aijbe-617	157	6	is	be	VERB
aijbe-617	157	7	significant	significant	ADJ
aijbe-617	157	8	agreement	agreement	NOUN
aijbe-617	157	9	among	among	ADP
aijbe-617	157	10	stakeholders	stakeholder	NOUN
aijbe-617	157	11	on	on	ADP
aijbe-617	157	12	the	the	DET
aijbe-617	157	13	effectiveness	effectiveness	NOUN
aijbe-617	157	14	of	of	ADP
aijbe-617	157	15	forensic	forensic	ADJ
aijbe-617	157	16	accounting	accounting	NOUN
aijbe-617	157	17	in	in	ADP
aijbe-617	157	18	fraud	fraud	NOUN
aijbe-617	157	19	control	control	NOUN
aijbe-617	157	20	,	,	PUNCT
aijbe-617	157	21	improving	improve	VERB
aijbe-617	157	22	financial	financial	ADJ
aijbe-617	157	23	reporting	reporting	NOUN
aijbe-617	157	24	and	and	CCONJ
aijbe-617	157	25	internal	internal	ADJ
aijbe-617	157	26	controls	control	NOUN
aijbe-617	157	27	.	.	PUNCT
aijbe-617	158	1	he	he	PRON
aijbe-617	158	2	noted	note	VERB
aijbe-617	158	3	that	that	SCONJ
aijbe-617	158	4	forensic	forensic	ADJ
aijbe-617	158	5	accountants	accountant	NOUN
aijbe-617	158	6	can	can	AUX
aijbe-617	158	7	provide	provide	VERB
aijbe-617	158	8	significant	significant	ADJ
aijbe-617	158	9	assistants	assistant	NOUN
aijbe-617	158	10	in	in	ADP
aijbe-617	158	11	preventing	prevent	VERB
aijbe-617	158	12	,	,	PUNCT
aijbe-617	158	13	investigating	investigate	VERB
aijbe-617	158	14	and	and	CCONJ
aijbe-617	158	15	resolving	resolve	VERB
aijbe-617	158	16	such	such	ADJ
aijbe-617	158	17	issues	issue	NOUN
aijbe-617	158	18	.	.	PUNCT
aijbe-617	159	1	he	he	PRON
aijbe-617	159	2	recommended	recommend	VERB
aijbe-617	159	3	for	for	ADP
aijbe-617	159	4	the	the	DET
aijbe-617	159	5	formalization	formalization	NOUN
aijbe-617	159	6	and	and	CCONJ
aijbe-617	159	7	specialization	specialization	NOUN
aijbe-617	159	8	of	of	ADP
aijbe-617	159	9	the	the	DET
aijbe-617	159	10	profession	profession	NOUN
aijbe-617	159	11	by	by	ADP
aijbe-617	159	12	the	the	DET
aijbe-617	159	13	national	national	PROPN
aijbe-617	159	14	association	association	PROPN
aijbe-617	159	15	of	of	ADP
aijbe-617	159	16	accountants	accountant	NOUN
aijbe-617	159	17	in	in	ADP
aijbe-617	159	18	nigeria	nigeria	PROPN
aijbe-617	159	19	.	.	PUNCT
aijbe-617	160	1	locally	locally	ADV
aijbe-617	160	2	there	there	PRON
aijbe-617	160	3	has	have	AUX
aijbe-617	160	4	also	also	ADV
aijbe-617	160	5	been	be	AUX
aijbe-617	160	6	research	research	NOUN
aijbe-617	160	7	conducted	conduct	VERB
aijbe-617	160	8	on	on	ADP
aijbe-617	160	9	the	the	DET
aijbe-617	160	10	subject	subject	NOUN
aijbe-617	160	11	and	and	CCONJ
aijbe-617	160	12	results	result	NOUN
aijbe-617	160	13	tend	tend	VERB
aijbe-617	160	14	to	to	PART
aijbe-617	160	15	confirm	confirm	VERB
aijbe-617	160	16	the	the	DET
aijbe-617	160	17	positive	positive	ADJ
aijbe-617	160	18	correlations	correlation	NOUN
aijbe-617	160	19	between	between	ADP
aijbe-617	160	20	forensic	forensic	ADJ
aijbe-617	160	21	accountings	accounting	NOUN
aijbe-617	160	22	services	service	NOUN
aijbe-617	160	23	and	and	CCONJ
aijbe-617	160	24	reductions	reduction	NOUN
aijbe-617	160	25	of	of	ADP
aijbe-617	160	26	frauds	fraud	NOUN
aijbe-617	160	27	as	as	SCONJ
aijbe-617	160	28	indicated	indicate	VERB
aijbe-617	160	29	by	by	ADP
aijbe-617	160	30	below	below	ADP
aijbe-617	160	31	researcher	researcher	NOUN
aijbe-617	160	32	.	.	PUNCT
aijbe-617	161	1	eke	eke	ADJ
aijbe-617	161	2	and	and	CCONJ
aijbe-617	161	3	alohan	alohan	ADV
aijbe-617	161	4	(	(	PUNCT
aijbe-617	161	5	2022	2022	NUM
aijbe-617	161	6	)	)	PUNCT
aijbe-617	161	7	the	the	DET
aijbe-617	161	8	study	study	NOUN
aijbe-617	161	9	examined	examine	VERB
aijbe-617	161	10	the	the	DET
aijbe-617	161	11	impact	impact	NOUN
aijbe-617	161	12	of	of	ADP
aijbe-617	161	13	e	e	PROPN
aijbe-617	161	14	–	–	PUNCT
aijbe-617	161	15	taxation	taxation	NOUN
aijbe-617	161	16	on	on	ADP
aijbe-617	161	17	tax	tax	NOUN
aijbe-617	161	18	administration	administration	NOUN
aijbe-617	161	19	in	in	ADP
aijbe-617	161	20	nigeria	nigeria	PROPN
aijbe-617	161	21	.	.	PUNCT
aijbe-617	162	1	the	the	DET
aijbe-617	162	2	work	work	NOUN
aijbe-617	162	3	was	be	AUX
aijbe-617	162	4	set	set	VERB
aijbe-617	162	5	out	out	ADP
aijbe-617	162	6	to	to	PART
aijbe-617	162	7	determine	determine	VERB
aijbe-617	162	8	whether	whether	SCONJ
aijbe-617	162	9	e	e	NOUN
aijbe-617	162	10	–	–	PUNCT
aijbe-617	162	11	taxation	taxation	NOUN
aijbe-617	162	12	has	have	AUX
aijbe-617	162	13	made	make	VERB
aijbe-617	162	14	tax	tax	NOUN
aijbe-617	162	15	administration	administration	NOUN
aijbe-617	162	16	more	more	ADV
aijbe-617	162	17	effective	effective	ADJ
aijbe-617	162	18	in	in	ADP
aijbe-617	162	19	the	the	DET
aijbe-617	162	20	country	country	NOUN
aijbe-617	162	21	.	.	PUNCT
aijbe-617	163	1	the	the	DET
aijbe-617	163	2	study	study	NOUN
aijbe-617	163	3	employed	employ	VERB
aijbe-617	163	4	primary	primary	ADJ
aijbe-617	163	5	data	datum	NOUN
aijbe-617	163	6	.	.	PUNCT
aijbe-617	164	1	the	the	DET
aijbe-617	164	2	population	population	NOUN
aijbe-617	164	3	for	for	ADP
aijbe-617	164	4	the	the	DET
aijbe-617	164	5	study	study	NOUN
aijbe-617	164	6	consisted	consist	VERB
aijbe-617	164	7	of	of	ADP
aijbe-617	164	8	tax	tax	NOUN
aijbe-617	164	9	payers	payer	NOUN
aijbe-617	164	10	,	,	PUNCT
aijbe-617	164	11	tax	tax	NOUN
aijbe-617	164	12	professionals	professional	NOUN
aijbe-617	164	13	,	,	PUNCT
aijbe-617	164	14	chartered	chartered	ADJ
aijbe-617	164	15	accountants	accountant	NOUN
aijbe-617	164	16	,	,	PUNCT
aijbe-617	164	17	tax	tax	NOUN
aijbe-617	164	18	administrators	administrator	NOUN
aijbe-617	164	19	from	from	ADP
aijbe-617	164	20	the	the	DET
aijbe-617	164	21	federal	federal	ADJ
aijbe-617	164	22	inland	inland	PROPN
aijbe-617	164	23	revenue	revenue	PROPN
aijbe-617	164	24	service	service	PROPN
aijbe-617	164	25	benin	benin	PROPN
aijbe-617	164	26	and	and	CCONJ
aijbe-617	164	27	auchi	auchi	ADJ
aijbe-617	164	28	branches	branch	NOUN
aijbe-617	164	29	.	.	PUNCT
aijbe-617	165	1	the	the	DET
aijbe-617	165	2	sample	sample	NOUN
aijbe-617	165	3	size	size	NOUN
aijbe-617	165	4	selected	select	VERB
aijbe-617	165	5	for	for	ADP
aijbe-617	165	6	the	the	DET
aijbe-617	165	7	study	study	NOUN
aijbe-617	165	8	was	be	AUX
aijbe-617	165	9	399	399	NUM
aijbe-617	165	10	using	use	VERB
aijbe-617	165	11	stratified	stratified	ADJ
aijbe-617	165	12	random	random	ADJ
aijbe-617	165	13	sampling	sampling	NOUN
aijbe-617	165	14	technique	technique	NOUN
aijbe-617	165	15	.	.	PUNCT
aijbe-617	166	1	data	datum	NOUN
aijbe-617	166	2	were	be	AUX
aijbe-617	166	3	collected	collect	VERB
aijbe-617	166	4	with	with	ADP
aijbe-617	166	5	the	the	DET
aijbe-617	166	6	aid	aid	NOUN
aijbe-617	166	7	of	of	ADP
aijbe-617	166	8	structured	structured	ADJ
aijbe-617	166	9	questionnaire	questionnaire	NOUN
aijbe-617	166	10	.	.	PUNCT
aijbe-617	167	1	a	a	DET
aijbe-617	167	2	total	total	NOUN
aijbe-617	167	3	of	of	ADP
aijbe-617	167	4	390	390	NUM
aijbe-617	167	5	copies	copy	NOUN
aijbe-617	167	6	of	of	ADP
aijbe-617	167	7	questionnaire	questionnaire	NOUN
aijbe-617	167	8	were	be	AUX
aijbe-617	167	9	retrieved	retrieve	VERB
aijbe-617	167	10	from	from	ADP
aijbe-617	167	11	the	the	DET
aijbe-617	167	12	respondents	respondent	NOUN
aijbe-617	167	13	.	.	PUNCT
aijbe-617	168	1	the	the	DET
aijbe-617	168	2	study	study	NOUN
aijbe-617	168	3	carried	carry	VERB
aijbe-617	168	4	out	out	ADP
aijbe-617	168	5	using	use	VERB
aijbe-617	168	6	descriptive	descriptive	ADJ
aijbe-617	168	7	statistics	statistic	NOUN
aijbe-617	168	8	,	,	PUNCT
aijbe-617	168	9	correlation	correlation	NOUN
aijbe-617	168	10	analysis	analysis	NOUN
aijbe-617	168	11	and	and	CCONJ
aijbe-617	168	12	panel	panel	NOUN
aijbe-617	168	13	regression	regression	NOUN
aijbe-617	168	14	to	to	PART
aijbe-617	168	15	analyse	analyse	VERB
aijbe-617	168	16	the	the	DET
aijbe-617	168	17	variables	variable	NOUN
aijbe-617	168	18	using	use	VERB
aijbe-617	168	19	spss	spss	PROPN
aijbe-617	168	20	23	23	NUM
aijbe-617	168	21	.	.	PUNCT
aijbe-617	169	1	the	the	DET
aijbe-617	169	2	result	result	NOUN
aijbe-617	169	3	of	of	ADP
aijbe-617	169	4	the	the	DET
aijbe-617	169	5	analyses	analysis	NOUN
aijbe-617	169	6	showed	show	VERB
aijbe-617	169	7	that	that	SCONJ
aijbe-617	169	8	(	(	PUNCT
aijbe-617	169	9	1	1	X
aijbe-617	169	10	)	)	PUNCT
aijbe-617	169	11	e	e	NOUN
aijbe-617	169	12	–	–	PUNCT
aijbe-617	169	13	taxation	taxation	NOUN
aijbe-617	169	14	exhibits	exhibit	VERB
aijbe-617	169	15	negative	negative	ADJ
aijbe-617	169	16	impact	impact	NOUN
aijbe-617	169	17	(	(	PUNCT
aijbe-617	169	18	0.032	0.032	NUM
aijbe-617	169	19	)	)	PUNCT
aijbe-617	169	20	on	on	ADP
aijbe-617	169	21	ease	ease	NOUN
aijbe-617	169	22	of	of	ADP
aijbe-617	169	23	paying	pay	VERB
aijbe-617	169	24	taxes	taxis	NOUN
aijbe-617	169	25	and	and	CCONJ
aijbe-617	169	26	not	not	PART
aijbe-617	169	27	statistically	statistically	ADV
aijbe-617	169	28	significant	significant	ADJ
aijbe-617	169	29	(	(	PUNCT
aijbe-617	169	30	p	p	X
aijbe-617	169	31	=	=	NOUN
aijbe-617	169	32	0.221	0.221	NUM
aijbe-617	169	33	)	)	PUNCT
aijbe-617	169	34	at	at	ADP
aijbe-617	169	35	5	5	NUM
aijbe-617	169	36	%	%	NOUN
aijbe-617	169	37	level	level	NOUN
aijbe-617	169	38	,	,	PUNCT
aijbe-617	169	39	meaning	mean	VERB
aijbe-617	169	40	that	that	SCONJ
aijbe-617	169	41	e	e	NOUN
aijbe-617	169	42	–	–	PUNCT
aijbe-617	169	43	taxation	taxation	NOUN
aijbe-617	169	44	has	have	AUX
aijbe-617	169	45	not	not	PART
aijbe-617	169	46	significantly	significantly	ADV
aijbe-617	169	47	made	make	VERB
aijbe-617	169	48	it	it	PRON
aijbe-617	169	49	easier	easy	ADJ
aijbe-617	169	50	to	to	PART
aijbe-617	169	51	pay	pay	VERB
aijbe-617	169	52	taxes	taxis	NOUN
aijbe-617	169	53	in	in	ADP
aijbe-617	169	54	nigeria	nigeria	PRON
aijbe-617	169	55	.	.	PUNCT
aijbe-617	170	1	(	(	PUNCT
aijbe-617	170	2	2	2	X
aijbe-617	170	3	)	)	PUNCT
aijbe-617	170	4	e	e	NOUN
aijbe-617	170	5	–	–	PUNCT
aijbe-617	170	6	taxation	taxation	NOUN
aijbe-617	170	7	exhibits	exhibit	VERB
aijbe-617	170	8	a	a	DET
aijbe-617	170	9	negative	negative	ADJ
aijbe-617	170	10	impact	impact	NOUN
aijbe-617	170	11	(	(	PUNCT
aijbe-617	170	12	-0.129	-0.129	PUNCT
aijbe-617	170	13	)	)	PUNCT
aijbe-617	170	14	on	on	ADP
aijbe-617	170	15	processing	processing	NOUN
aijbe-617	170	16	time	time	NOUN
aijbe-617	170	17	of	of	ADP
aijbe-617	170	18	tax	tax	NOUN
aijbe-617	170	19	returns	return	NOUN
aijbe-617	170	20	and	and	CCONJ
aijbe-617	170	21	assessment	assessment	NOUN
aijbe-617	170	22	and	and	CCONJ
aijbe-617	170	23	it	it	PRON
aijbe-617	170	24	is	be	AUX
aijbe-617	170	25	statistically	statistically	ADV
aijbe-617	170	26	significant	significant	ADJ
aijbe-617	170	27	(	(	PUNCT
aijbe-617	170	28	p	p	X
aijbe-617	170	29	=	=	NOUN
aijbe-617	170	30	0.013	0.013	NUM
aijbe-617	170	31	)	)	PUNCT
aijbe-617	170	32	at	at	ADP
aijbe-617	170	33	5	5	NUM
aijbe-617	170	34	%	%	NOUN
aijbe-617	170	35	level	level	NOUN
aijbe-617	170	36	,	,	PUNCT
aijbe-617	170	37	meaning	mean	VERB
aijbe-617	170	38	that	that	SCONJ
aijbe-617	170	39	e	e	NOUN
aijbe-617	170	40	–	–	PUNCT
aijbe-617	170	41	taxation	taxation	NOUN
aijbe-617	170	42	has	have	AUX
aijbe-617	170	43	helped	help	VERB
aijbe-617	170	44	to	to	PART
aijbe-617	170	45	achieve	achieve	VERB
aijbe-617	170	46	a	a	DET
aijbe-617	170	47	12.9	12.9	NUM
aijbe-617	170	48	%	%	NOUN
aijbe-617	170	49	reduction	reduction	NOUN
aijbe-617	170	50	in	in	ADP
aijbe-617	170	51	the	the	DET
aijbe-617	170	52	processing	processing	NOUN
aijbe-617	170	53	time	time	NOUN
aijbe-617	170	54	of	of	ADP
aijbe-617	170	55	tax	tax	NOUN
aijbe-617	170	56	returns	return	NOUN
aijbe-617	170	57	and	and	CCONJ
aijbe-617	170	58	assessment	assessment	NOUN
aijbe-617	170	59	.	.	PUNCT
aijbe-617	171	1	the	the	DET
aijbe-617	171	2	study	study	NOUN
aijbe-617	171	3	recommended	recommend	VERB
aijbe-617	171	4	that	that	SCONJ
aijbe-617	171	5	tax	tax	NOUN
aijbe-617	171	6	payers	payer	NOUN
aijbe-617	171	7	should	should	AUX
aijbe-617	171	8	be	be	AUX
aijbe-617	171	9	trained	train	VERB
aijbe-617	171	10	on	on	ADP
aijbe-617	171	11	how	how	SCONJ
aijbe-617	171	12	to	to	PART
aijbe-617	171	13	pay	pay	VERB
aijbe-617	171	14	taxes	taxis	NOUN
aijbe-617	171	15	electronically	electronically	ADV
aijbe-617	171	16	especially	especially	ADV
aijbe-617	171	17	with	with	ADP
aijbe-617	171	18	the	the	DET
aijbe-617	171	19	newly	newly	ADV
aijbe-617	171	20	introduced	introduce	VERB
aijbe-617	171	21	taxpro	taxpro	ADJ
aijbe-617	171	22	max;the	max;the	PROPN
aijbe-617	171	23	e	e	PROPN
aijbe-617	171	24	–	–	PUNCT
aijbe-617	171	25	tax	tax	NOUN
aijbe-617	171	26	system	system	NOUN
aijbe-617	171	27	should	should	AUX
aijbe-617	171	28	be	be	AUX
aijbe-617	171	29	constantly	constantly	ADV
aijbe-617	171	30	reviewed	review	VERB
aijbe-617	171	31	so	so	SCONJ
aijbe-617	171	32	as	as	SCONJ
aijbe-617	171	33	to	to	PART
aijbe-617	171	34	make	make	VERB
aijbe-617	171	35	it	it	PRON
aijbe-617	171	36	more	more	ADV
aijbe-617	171	37	swift	swift	ADJ
aijbe-617	171	38	.	.	PUNCT
aijbe-617	172	1	eke	eke	ADJ
aijbe-617	172	2	robert	robert	PROPN
aijbe-617	172	3	ike	ike	PROPN
aijbe-617	172	4	and	and	CCONJ
aijbe-617	172	5	ogedegbe	ogedegbe	ADJ
aijbe-617	172	6	osariemen	osarieman	NOUN
aijbe-617	172	7	(	(	PUNCT
aijbe-617	172	8	2024	2024	NUM
aijbe-617	172	9	)	)	PUNCT
aijbe-617	172	10	8	8	NUM
aijbe-617	172	11	american	american	ADJ
aijbe-617	172	12	interdisciplinary	interdisciplinary	ADJ
aijbe-617	172	13	journal	journal	NOUN
aijbe-617	172	14	of	of	ADP
aijbe-617	172	15	business	business	NOUN
aijbe-617	172	16	and	and	CCONJ
aijbe-617	172	17	economics	economic	NOUN
aijbe-617	172	18	|	|	ADV
aijbe-617	172	19	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-617	172	20	khershiat	khershiat	PROPN
aijbe-617	172	21	(	(	PUNCT
aijbe-617	172	22	2018	2018	NUM
aijbe-617	172	23	)	)	PUNCT
aijbe-617	172	24	studied	study	VERB
aijbe-617	172	25	the	the	DET
aijbe-617	172	26	role	role	NOUN
aijbe-617	172	27	of	of	ADP
aijbe-617	172	28	forensic	forensic	ADJ
aijbe-617	172	29	accountant	accountant	NOUN
aijbe-617	172	30	in	in	ADP
aijbe-617	172	31	the	the	DET
aijbe-617	172	32	detection	detection	NOUN
aijbe-617	172	33	of	of	ADP
aijbe-617	172	34	tax	tax	NOUN
aijbe-617	172	35	fraud	fraud	NOUN
aijbe-617	172	36	in	in	ADP
aijbe-617	172	37	financial	financial	ADJ
aijbe-617	172	38	statement	statement	NOUN
aijbe-617	172	39	in	in	ADP
aijbe-617	172	40	order	order	NOUN
aijbe-617	172	41	to	to	PART
aijbe-617	172	42	combat	combat	NOUN
aijbe-617	172	43	fraud	fraud	NOUN
aijbe-617	172	44	.	.	PUNCT
aijbe-617	173	1	the	the	DET
aijbe-617	173	2	study	study	NOUN
aijbe-617	173	3	revealed	reveal	VERB
aijbe-617	173	4	that	that	SCONJ
aijbe-617	173	5	forensic	forensic	ADJ
aijbe-617	173	6	accountant	accountant	NOUN
aijbe-617	173	7	has	have	VERB
aijbe-617	173	8	the	the	DET
aijbe-617	173	9	expertise	expertise	NOUN
aijbe-617	173	10	,	,	PUNCT
aijbe-617	173	11	required	require	VERB
aijbe-617	173	12	qualification	qualification	NOUN
aijbe-617	173	13	and	and	CCONJ
aijbe-617	173	14	skills	skill	NOUN
aijbe-617	173	15	to	to	PART
aijbe-617	173	16	detect	detect	VERB
aijbe-617	173	17	tax	tax	NOUN
aijbe-617	173	18	fraud	fraud	NOUN
aijbe-617	173	19	and	and	CCONJ
aijbe-617	173	20	other	other	ADJ
aijbe-617	173	21	irregular	irregular	ADJ
aijbe-617	173	22	manipulation	manipulation	NOUN
aijbe-617	173	23	in	in	ADP
aijbe-617	173	24	the	the	DET
aijbe-617	173	25	financial	financial	ADJ
aijbe-617	173	26	statements	statement	NOUN
aijbe-617	173	27	.	.	PUNCT
aijbe-617	174	1	also	also	ADV
aijbe-617	174	2	,	,	PUNCT
aijbe-617	174	3	in	in	ADP
aijbe-617	174	4	the	the	DET
aijbe-617	174	5	studied	study	VERB
aijbe-617	174	6	of	of	ADP
aijbe-617	174	7	role	role	NOUN
aijbe-617	174	8	of	of	ADP
aijbe-617	174	9	forensic	forensic	ADJ
aijbe-617	174	10	accounting	accounting	NOUN
aijbe-617	174	11	in	in	ADP
aijbe-617	174	12	limiting	limit	VERB
aijbe-617	174	13	tax	tax	NOUN
aijbe-617	174	14	evasion	evasion	NOUN
aijbe-617	174	15	in	in	ADP
aijbe-617	174	16	public	public	ADJ
aijbe-617	174	17	industrial	industrial	ADJ
aijbe-617	174	18	shareholding	shareholding	NOUN
aijbe-617	174	19	companies	company	NOUN
aijbe-617	174	20	,	,	PUNCT
aijbe-617	174	21	in	in	ADP
aijbe-617	174	22	jordan	jordan	PROPN
aijbe-617	174	23	by	by	ADP
aijbe-617	174	24	alsharairi	alsharairi	PROPN
aijbe-617	174	25	(	(	PUNCT
aijbe-617	174	26	2018	2018	NUM
aijbe-617	174	27	)	)	PUNCT
aijbe-617	174	28	the	the	DET
aijbe-617	174	29	study	study	NOUN
aijbe-617	174	30	revealed	reveal	VERB
aijbe-617	174	31	that	that	SCONJ
aijbe-617	174	32	there	there	PRON
aijbe-617	174	33	is	be	VERB
aijbe-617	174	34	statistically	statistically	ADV
aijbe-617	174	35	significant	significant	ADJ
aijbe-617	174	36	role	role	NOUN
aijbe-617	174	37	of	of	ADP
aijbe-617	174	38	forensic	forensic	ADJ
aijbe-617	174	39	accounting	accounting	NOUN
aijbe-617	174	40	in	in	ADP
aijbe-617	174	41	limiting	limit	VERB
aijbe-617	174	42	tax	tax	NOUN
aijbe-617	174	43	fraud	fraud	NOUN
aijbe-617	174	44	and	and	CCONJ
aijbe-617	174	45	evasion	evasion	NOUN
aijbe-617	174	46	.	.	PUNCT
aijbe-617	175	1	the	the	DET
aijbe-617	175	2	study	study	NOUN
aijbe-617	175	3	recommends	recommend	VERB
aijbe-617	175	4	that	that	SCONJ
aijbe-617	175	5	government	government	NOUN
aijbe-617	175	6	should	should	AUX
aijbe-617	175	7	recognize	recognize	VERB
aijbe-617	175	8	the	the	DET
aijbe-617	175	9	role	role	NOUN
aijbe-617	175	10	of	of	ADP
aijbe-617	175	11	forensic	forensic	ADJ
aijbe-617	175	12	accountant	accountant	NOUN
aijbe-617	175	13	in	in	ADP
aijbe-617	175	14	limiting	limit	VERB
aijbe-617	175	15	cases	case	NOUN
aijbe-617	175	16	of	of	ADP
aijbe-617	175	17	tax	tax	NOUN
aijbe-617	175	18	fraud	fraud	NOUN
aijbe-617	175	19	and	and	CCONJ
aijbe-617	175	20	evasion	evasion	NOUN
aijbe-617	175	21	.	.	PUNCT
aijbe-617	176	1	hadi	hadi	PROPN
aijbe-617	176	2	,	,	PUNCT
aijbe-617	176	3	abed	abe	VERB
aijbe-617	176	4	,	,	PUNCT
aijbe-617	176	5	and	and	CCONJ
aijbe-617	176	6	kadim	kadim	PROPN
aijbe-617	176	7	(	(	PUNCT
aijbe-617	176	8	2018	2018	NUM
aijbe-617	176	9	)	)	PUNCT
aijbe-617	176	10	studied	study	VERB
aijbe-617	176	11	the	the	DET
aijbe-617	176	12	role	role	NOUN
aijbe-617	176	13	of	of	ADP
aijbe-617	176	14	forensic	forensic	ADJ
aijbe-617	176	15	accounting	accounting	NOUN
aijbe-617	176	16	and	and	CCONJ
aijbe-617	176	17	its	its	PRON
aijbe-617	176	18	relationship	relationship	NOUN
aijbe-617	176	19	with	with	ADP
aijbe-617	176	20	taxation	taxation	NOUN
aijbe-617	176	21	system	system	NOUN
aijbe-617	176	22	in	in	ADP
aijbe-617	176	23	iraq	iraq	PROPN
aijbe-617	176	24	.	.	PUNCT
aijbe-617	177	1	the	the	DET
aijbe-617	177	2	study	study	NOUN
aijbe-617	177	3	revealed	reveal	VERB
aijbe-617	177	4	the	the	DET
aijbe-617	177	5	necessity	necessity	NOUN
aijbe-617	177	6	of	of	ADP
aijbe-617	177	7	forensic	forensic	ADJ
aijbe-617	177	8	accounting	accounting	NOUN
aijbe-617	177	9	in	in	ADP
aijbe-617	177	10	the	the	DET
aijbe-617	177	11	introduction	introduction	NOUN
aijbe-617	177	12	of	of	ADP
aijbe-617	177	13	tax	tax	NOUN
aijbe-617	177	14	reform	reform	NOUN
aijbe-617	177	15	in	in	ADP
aijbe-617	177	16	iraq	iraq	PROPN
aijbe-617	177	17	.	.	PUNCT
aijbe-617	178	1	the	the	DET
aijbe-617	178	2	study	study	NOUN
aijbe-617	178	3	recommends	recommend	VERB
aijbe-617	178	4	the	the	DET
aijbe-617	178	5	establishment	establishment	NOUN
aijbe-617	178	6	of	of	ADP
aijbe-617	178	7	forensic	forensic	ADJ
aijbe-617	178	8	accounting	accounting	NOUN
aijbe-617	178	9	units	unit	NOUN
aijbe-617	178	10	in	in	ADP
aijbe-617	178	11	all	all	DET
aijbe-617	178	12	legal	legal	ADJ
aijbe-617	178	13	institutions	institution	NOUN
aijbe-617	178	14	in	in	ADP
aijbe-617	178	15	the	the	DET
aijbe-617	178	16	country	country	NOUN
aijbe-617	178	17	while	while	SCONJ
aijbe-617	178	18	educational	educational	ADJ
aijbe-617	178	19	institutions	institution	NOUN
aijbe-617	178	20	should	should	AUX
aijbe-617	178	21	ensure	ensure	VERB
aijbe-617	178	22	the	the	DET
aijbe-617	178	23	inclusion	inclusion	NOUN
aijbe-617	178	24	of	of	ADP
aijbe-617	178	25	forensic	forensic	ADJ
aijbe-617	178	26	accounting	accounting	NOUN
aijbe-617	178	27	in	in	ADP
aijbe-617	178	28	their	their	PRON
aijbe-617	178	29	curriculum	curriculum	NOUN
aijbe-617	178	30	.	.	PUNCT
aijbe-617	179	1	besides	besides	SCONJ
aijbe-617	179	2	,	,	PUNCT
aijbe-617	179	3	enofe	enofe	ADJ
aijbe-617	179	4	,	,	PUNCT
aijbe-617	179	5	olorunnuho	olorunnuho	ADJ
aijbe-617	179	6	,	,	PUNCT
aijbe-617	179	7	and	and	CCONJ
aijbe-617	179	8	eboigbe	eboigbe	NOUN
aijbe-617	179	9	(	(	PUNCT
aijbe-617	179	10	2015	2015	NUM
aijbe-617	179	11	)	)	PUNCT
aijbe-617	179	12	studied	study	VERB
aijbe-617	179	13	accountants	accountant	NOUN
aijbe-617	179	14	’	’	PART
aijbe-617	179	15	perception	perception	NOUN
aijbe-617	179	16	of	of	ADP
aijbe-617	179	17	financial	financial	ADJ
aijbe-617	179	18	accounting	accounting	NOUN
aijbe-617	179	19	and	and	CCONJ
aijbe-617	179	20	fraud	fraud	NOUN
aijbe-617	179	21	investigation	investigation	NOUN
aijbe-617	179	22	.	.	PUNCT
aijbe-617	180	1	the	the	DET
aijbe-617	180	2	study	study	NOUN
aijbe-617	180	3	revealed	reveal	VERB
aijbe-617	180	4	the	the	DET
aijbe-617	180	5	need	need	NOUN
aijbe-617	180	6	for	for	ADP
aijbe-617	180	7	services	service	NOUN
aijbe-617	180	8	of	of	ADP
aijbe-617	180	9	forensic	forensic	ADJ
aijbe-617	180	10	accountant	accountant	NOUN
aijbe-617	180	11	for	for	ADP
aijbe-617	180	12	fraud	fraud	NOUN
aijbe-617	180	13	and	and	CCONJ
aijbe-617	180	14	corruption	corruption	NOUN
aijbe-617	180	15	related	relate	VERB
aijbe-617	180	16	issue	issue	NOUN
aijbe-617	180	17	in	in	ADP
aijbe-617	180	18	nigeria	nigeria	PROPN
aijbe-617	180	19	economy	economy	NOUN
aijbe-617	180	20	while	while	SCONJ
aijbe-617	180	21	,	,	PUNCT
aijbe-617	180	22	friday	friday	PROPN
aijbe-617	180	23	and	and	CCONJ
aijbe-617	180	24	micah	micah	PROPN
aijbe-617	180	25	(	(	PUNCT
aijbe-617	180	26	2019	2019	NUM
aijbe-617	180	27	)	)	PUNCT
aijbe-617	180	28	studied	study	VERB
aijbe-617	180	29	financial	financial	ADJ
aijbe-617	180	30	statement	statement	NOUN
aijbe-617	180	31	fraud	fraud	NOUN
aijbe-617	180	32	and	and	CCONJ
aijbe-617	180	33	tax	tax	NOUN
aijbe-617	180	34	compliance	compliance	NOUN
aijbe-617	180	35	using	use	VERB
aijbe-617	180	36	tax	tax	NOUN
aijbe-617	180	37	audit	audit	NOUN
aijbe-617	180	38	.	.	PUNCT
aijbe-617	181	1	in	in	ADP
aijbe-617	181	2	their	their	PRON
aijbe-617	181	3	study	study	NOUN
aijbe-617	181	4	,	,	PUNCT
aijbe-617	181	5	they	they	PRON
aijbe-617	181	6	revealed	reveal	VERB
aijbe-617	181	7	that	that	SCONJ
aijbe-617	181	8	companies	company	NOUN
aijbe-617	181	9	intentionally	intentionally	ADV
aijbe-617	181	10	manipulate	manipulate	VERB
aijbe-617	181	11	records	record	NOUN
aijbe-617	181	12	and	and	CCONJ
aijbe-617	181	13	financial	financial	ADJ
aijbe-617	181	14	statement	statement	NOUN
aijbe-617	181	15	in	in	ADP
aijbe-617	181	16	order	order	NOUN
aijbe-617	181	17	to	to	PART
aijbe-617	181	18	evade	evade	VERB
aijbe-617	181	19	taxes	taxis	NOUN
aijbe-617	181	20	.	.	PUNCT
aijbe-617	182	1	it	it	PRON
aijbe-617	182	2	was	be	AUX
aijbe-617	182	3	reported	report	VERB
aijbe-617	182	4	that	that	SCONJ
aijbe-617	182	5	this	this	DET
aijbe-617	182	6	tax	tax	NOUN
aijbe-617	182	7	crime	crime	NOUN
aijbe-617	182	8	calls	call	VERB
aijbe-617	182	9	for	for	ADP
aijbe-617	182	10	tax	tax	NOUN
aijbe-617	182	11	audit	audit	NOUN
aijbe-617	182	12	,	,	PUNCT
aijbe-617	182	13	while	while	SCONJ
aijbe-617	182	14	whistleblowing	whistleblowing	NOUN
aijbe-617	182	15	issues	issue	NOUN
aijbe-617	182	16	becomes	become	VERB
aijbe-617	182	17	important	important	ADJ
aijbe-617	182	18	with	with	ADP
aijbe-617	182	19	appropriate	appropriate	ADJ
aijbe-617	182	20	protection	protection	NOUN
aijbe-617	182	21	for	for	ADP
aijbe-617	182	22	whistle	whistle	NOUN
aijbe-617	182	23	-	-	PUNCT
aijbe-617	182	24	blowers	blower	NOUN
aijbe-617	182	25	.	.	PUNCT
aijbe-617	183	1	amah	amah	PROPN
aijbe-617	183	2	and	and	CCONJ
aijbe-617	183	3	nwaiwu	nwaiwu	NOUN
aijbe-617	183	4	(	(	PUNCT
aijbe-617	183	5	2018	2018	NUM
aijbe-617	183	6	)	)	PUNCT
aijbe-617	183	7	used	use	VERB
aijbe-617	183	8	ordinary	ordinary	ADJ
aijbe-617	183	9	least	least	ADJ
aijbe-617	183	10	squares	square	NOUN
aijbe-617	183	11	to	to	PART
aijbe-617	183	12	investigate	investigate	VERB
aijbe-617	183	13	self	self	NOUN
aijbe-617	183	14	-	-	PUNCT
aijbe-617	183	15	employed	employ	VERB
aijbe-617	183	16	tax	tax	NOUN
aijbe-617	183	17	avoidance	avoidance	NOUN
aijbe-617	183	18	and	and	CCONJ
aijbe-617	183	19	evasion	evasion	NOUN
aijbe-617	183	20	attitudes	attitude	NOUN
aijbe-617	183	21	(	(	PUNCT
aijbe-617	183	22	ols	ol	NOUN
aijbe-617	183	23	)	)	PUNCT
aijbe-617	183	24	.	.	PUNCT
aijbe-617	184	1	the	the	DET
aijbe-617	184	2	study	study	NOUN
aijbe-617	184	3	examines	examine	VERB
aijbe-617	184	4	ethical	ethical	ADJ
aijbe-617	184	5	viewpoints	viewpoint	NOUN
aijbe-617	184	6	on	on	ADP
aijbe-617	184	7	educational	educational	ADJ
aijbe-617	184	8	accomplishment	accomplishment	NOUN
aijbe-617	184	9	,	,	PUNCT
aijbe-617	184	10	religious	religious	ADJ
aijbe-617	184	11	and	and	CCONJ
aijbe-617	184	12	cultural	cultural	ADJ
aijbe-617	184	13	practices	practice	NOUN
aijbe-617	184	14	,	,	PUNCT
aijbe-617	184	15	tax	tax	NOUN
aijbe-617	184	16	administration	administration	NOUN
aijbe-617	184	17	methods	method	NOUN
aijbe-617	184	18	,	,	PUNCT
aijbe-617	184	19	and	and	CCONJ
aijbe-617	184	20	tax	tax	NOUN
aijbe-617	184	21	avoidance	avoidance	NOUN
aijbe-617	184	22	actions	action	NOUN
aijbe-617	184	23	.	.	PUNCT
aijbe-617	185	1	the	the	DET
aijbe-617	185	2	statistics	statistic	NOUN
aijbe-617	185	3	show	show	VERB
aijbe-617	185	4	that	that	SCONJ
aijbe-617	185	5	tax	tax	NOUN
aijbe-617	185	6	evasion	evasion	NOUN
aijbe-617	185	7	is	be	AUX
aijbe-617	185	8	considered	consider	VERB
aijbe-617	185	9	ethical	ethical	ADJ
aijbe-617	185	10	,	,	PUNCT
aijbe-617	185	11	meaning	mean	VERB
aijbe-617	185	12	that	that	SCONJ
aijbe-617	185	13	ethical	ethical	ADJ
aijbe-617	185	14	perspectives	perspective	NOUN
aijbe-617	185	15	on	on	ADP
aijbe-617	185	16	educational	educational	ADJ
aijbe-617	185	17	accomplishment	accomplishment	NOUN
aijbe-617	185	18	,	,	PUNCT
aijbe-617	185	19	religion	religion	NOUN
aijbe-617	185	20	,	,	PUNCT
aijbe-617	185	21	and	and	CCONJ
aijbe-617	185	22	cultural	cultural	ADJ
aijbe-617	185	23	practices	practice	NOUN
aijbe-617	185	24	are	be	AUX
aijbe-617	185	25	linked	link	VERB
aijbe-617	185	26	to	to	ADP
aijbe-617	185	27	tax	tax	NOUN
aijbe-617	185	28	administration	administration	NOUN
aijbe-617	185	29	method	method	NOUN
aijbe-617	185	30	.	.	PUNCT
aijbe-617	186	1	the	the	DET
aijbe-617	186	2	report	report	NOUN
aijbe-617	186	3	also	also	ADV
aijbe-617	186	4	advised	advise	VERB
aijbe-617	186	5	that	that	SCONJ
aijbe-617	186	6	authorities	authority	NOUN
aijbe-617	186	7	be	be	AUX
aijbe-617	186	8	subjected	subject	VERB
aijbe-617	186	9	to	to	ADP
aijbe-617	186	10	frequent	frequent	ADJ
aijbe-617	186	11	assessments	assessment	NOUN
aijbe-617	186	12	of	of	ADP
aijbe-617	186	13	tax	tax	NOUN
aijbe-617	186	14	rates	rate	NOUN
aijbe-617	186	15	and	and	CCONJ
aijbe-617	186	16	policies	policy	NOUN
aijbe-617	186	17	in	in	ADP
aijbe-617	186	18	order	order	NOUN
aijbe-617	186	19	to	to	PART
aijbe-617	186	20	stay	stay	VERB
aijbe-617	186	21	up	up	ADP
aijbe-617	186	22	with	with	ADP
aijbe-617	186	23	economic	economic	ADJ
aijbe-617	186	24	realities	reality	NOUN
aijbe-617	186	25	,	,	PUNCT
aijbe-617	186	26	that	that	PRON
aijbe-617	186	27	tax	tax	NOUN
aijbe-617	186	28	laws	law	NOUN
aijbe-617	186	29	and	and	CCONJ
aijbe-617	186	30	processes	process	NOUN
aijbe-617	186	31	be	be	AUX
aijbe-617	186	32	simplified	simplify	VERB
aijbe-617	186	33	to	to	PART
aijbe-617	186	34	make	make	VERB
aijbe-617	186	35	them	they	PRON
aijbe-617	186	36	less	less	ADV
aijbe-617	186	37	technical	technical	ADJ
aijbe-617	186	38	and	and	CCONJ
aijbe-617	186	39	flexible	flexible	ADJ
aijbe-617	186	40	,	,	PUNCT
aijbe-617	186	41	and	and	CCONJ
aijbe-617	186	42	that	that	SCONJ
aijbe-617	186	43	all	all	DET
aijbe-617	186	44	necessary	necessary	ADJ
aijbe-617	186	45	help	help	NOUN
aijbe-617	186	46	be	be	AUX
aijbe-617	186	47	provided	provide	VERB
aijbe-617	186	48	at	at	ADP
aijbe-617	186	49	all	all	DET
aijbe-617	186	50	times	time	NOUN
aijbe-617	186	51	.	.	PUNCT
aijbe-617	187	1	adebisi	adebisi	PROPN
aijbe-617	187	2	&	&	CCONJ
aijbe-617	187	3	gbeji	gbeji	PROPN
aijbe-617	187	4	(	(	PUNCT
aijbe-617	187	5	2019	2019	NUM
aijbe-617	187	6	)	)	PUNCT
aijbe-617	187	7	examined	examine	VERB
aijbe-617	187	8	the	the	DET
aijbe-617	187	9	effect	effect	NOUN
aijbe-617	187	10	of	of	ADP
aijbe-617	187	11	forensic	forensic	ADJ
aijbe-617	187	12	accounting	accounting	NOUN
aijbe-617	187	13	on	on	ADP
aijbe-617	187	14	fraud	fraud	NOUN
aijbe-617	187	15	detection	detection	NOUN
aijbe-617	187	16	in	in	ADP
aijbe-617	187	17	deposit	deposit	NOUN
aijbe-617	187	18	money	money	NOUN
aijbe-617	187	19	banks	bank	NOUN
aijbe-617	187	20	(	(	PUNCT
aijbe-617	187	21	dmbs	dmb	NOUN
aijbe-617	187	22	)	)	PUNCT
aijbe-617	187	23	in	in	ADP
aijbe-617	187	24	nigeria	nigeria	PROPN
aijbe-617	187	25	.	.	PUNCT
aijbe-617	188	1	structured	structured	ADJ
aijbe-617	188	2	questionnaire	questionnaire	NOUN
aijbe-617	188	3	was	be	AUX
aijbe-617	188	4	administered	administer	VERB
aijbe-617	188	5	on	on	ADP
aijbe-617	188	6	40	40	NUM
aijbe-617	188	7	forensic	forensic	ADJ
aijbe-617	188	8	accountants	accountant	NOUN
aijbe-617	188	9	.	.	PUNCT
aijbe-617	189	1	the	the	DET
aijbe-617	189	2	study	study	NOUN
aijbe-617	189	3	reveals	reveal	VERB
aijbe-617	189	4	a	a	DET
aijbe-617	189	5	positive	positive	ADJ
aijbe-617	189	6	link	link	NOUN
aijbe-617	189	7	between	between	ADP
aijbe-617	189	8	forensic	forensic	ADJ
aijbe-617	189	9	accounting	accounting	NOUN
aijbe-617	189	10	,	,	PUNCT
aijbe-617	189	11	proxied	proxie	VERB
aijbe-617	189	12	by	by	ADP
aijbe-617	189	13	investigation	investigation	NOUN
aijbe-617	189	14	of	of	ADP
aijbe-617	189	15	fraud	fraud	NOUN
aijbe-617	189	16	,	,	PUNCT
aijbe-617	189	17	analysis	analysis	NOUN
aijbe-617	189	18	of	of	ADP
aijbe-617	189	19	fraud	fraud	NOUN
aijbe-617	189	20	,	,	PUNCT
aijbe-617	189	21	prevention	prevention	NOUN
aijbe-617	189	22	of	of	ADP
aijbe-617	189	23	fraud	fraud	NOUN
aijbe-617	189	24	,	,	PUNCT
aijbe-617	189	25	and	and	CCONJ
aijbe-617	189	26	deterrence	deterrence	NOUN
aijbe-617	189	27	in	in	ADP
aijbe-617	189	28	fraud	fraud	NOUN
aijbe-617	189	29	and	and	CCONJ
aijbe-617	189	30	fraud	fraud	NOUN
aijbe-617	189	31	detection	detection	NOUN
aijbe-617	189	32	in	in	ADP
aijbe-617	189	33	the	the	DET
aijbe-617	189	34	banking	banking	NOUN
aijbe-617	189	35	industry	industry	NOUN
aijbe-617	189	36	.	.	PUNCT
aijbe-617	190	1	gosh	gosh	PROPN
aijbe-617	190	2	y.	y.	PROPN
aijbe-617	190	3	and	and	CCONJ
aijbe-617	190	4	banegie	banegie	NOUN
aijbe-617	190	5	(	(	PUNCT
aijbe-617	190	6	2021	2021	NUM
aijbe-617	190	7	)	)	PUNCT
aijbe-617	190	8	conceptually	conceptually	ADV
aijbe-617	190	9	reviewed	review	VERB
aijbe-617	190	10	the	the	DET
aijbe-617	190	11	impact	impact	NOUN
aijbe-617	190	12	of	of	ADP
aijbe-617	190	13	forensic	forensic	ADJ
aijbe-617	190	14	accounting	accounting	NOUN
aijbe-617	190	15	toward	toward	ADP
aijbe-617	190	16	utilizing	utilize	VERB
aijbe-617	190	17	professional	professional	ADJ
aijbe-617	190	18	judgments	judgment	NOUN
aijbe-617	190	19	,	,	PUNCT
aijbe-617	190	20	accounting	accounting	NOUN
aijbe-617	190	21	skills	skill	NOUN
aijbe-617	190	22	,	,	PUNCT
aijbe-617	190	23	auditing	auditing	NOUN
aijbe-617	190	24	and	and	CCONJ
aijbe-617	190	25	law	law	NOUN
aijbe-617	190	26	procedures	procedure	NOUN
aijbe-617	190	27	to	to	PART
aijbe-617	190	28	fight	fight	VERB
aijbe-617	190	29	the	the	DET
aijbe-617	190	30	dreaded	dread	VERB
aijbe-617	190	31	disease	disease	NOUN
aijbe-617	190	32	of	of	ADP
aijbe-617	190	33	corporate	corporate	ADJ
aijbe-617	190	34	liquidation	liquidation	NOUN
aijbe-617	190	35	and	and	CCONJ
aijbe-617	190	36	the	the	DET
aijbe-617	190	37	paper	paper	NOUN
aijbe-617	190	38	concluded	conclude	VERB
aijbe-617	190	39	that	that	SCONJ
aijbe-617	190	40	forensic	forensic	ADJ
aijbe-617	190	41	auditing	auditing	NOUN
aijbe-617	190	42	can	can	AUX
aijbe-617	190	43	go	go	VERB
aijbe-617	190	44	a	a	DET
aijbe-617	190	45	long	long	ADJ
aijbe-617	190	46	way	way	NOUN
aijbe-617	190	47	to	to	PART
aijbe-617	190	48	prevent	prevent	VERB
aijbe-617	190	49	financial	financial	ADJ
aijbe-617	190	50	scandals	scandal	NOUN
aijbe-617	190	51	in	in	ADP
aijbe-617	190	52	corporate	corporate	ADJ
aijbe-617	190	53	organizations	organization	NOUN
aijbe-617	190	54	.	.	PUNCT
aijbe-617	191	1	bressler	bressler	NOUN
aijbe-617	191	2	(	(	PUNCT
aijbe-617	191	3	2021	2021	NUM
aijbe-617	191	4	)	)	PUNCT
aijbe-617	191	5	studied	study	VERB
aijbe-617	191	6	the	the	DET
aijbe-617	191	7	perception	perception	NOUN
aijbe-617	191	8	of	of	ADP
aijbe-617	191	9	attorney	attorney	NOUN
aijbe-617	191	10	and	and	CCONJ
aijbe-617	191	11	judges	judge	NOUN
aijbe-617	191	12	in	in	ADP
aijbe-617	191	13	the	the	DET
aijbe-617	191	14	court	court	NOUN
aijbe-617	191	15	system	system	NOUN
aijbe-617	191	16	as	as	ADP
aijbe-617	191	17	to	to	ADP
aijbe-617	191	18	what	what	PRON
aijbe-617	191	19	might	might	AUX
aijbe-617	191	20	enhance	enhance	VERB
aijbe-617	191	21	understanding	understanding	NOUN
aijbe-617	191	22	of	of	ADP
aijbe-617	191	23	the	the	DET
aijbe-617	191	24	role	role	NOUN
aijbe-617	191	25	of	of	ADP
aijbe-617	191	26	forensic	forensic	ADJ
aijbe-617	191	27	accountants	accountant	NOUN
aijbe-617	191	28	in	in	ADP
aijbe-617	191	29	fraud	fraud	NOUN
aijbe-617	191	30	investigation	investigation	NOUN
aijbe-617	191	31	.	.	PUNCT
aijbe-617	192	1	the	the	DET
aijbe-617	192	2	researcher	researcher	NOUN
aijbe-617	192	3	employed	employ	VERB
aijbe-617	192	4	conceptual	conceptual	ADJ
aijbe-617	192	5	analysis	analysis	NOUN
aijbe-617	192	6	and	and	CCONJ
aijbe-617	192	7	found	find	VERB
aijbe-617	192	8	that	that	SCONJ
aijbe-617	192	9	forensic	forensic	ADJ
aijbe-617	192	10	accountants	accountant	NOUN
aijbe-617	192	11	must	must	AUX
aijbe-617	192	12	be	be	AUX
aijbe-617	192	13	well	well	ADV
aijbe-617	192	14	trained	train	VERB
aijbe-617	192	15	in	in	ADP
aijbe-617	192	16	the	the	DET
aijbe-617	192	17	rules	rule	NOUN
aijbe-617	192	18	of	of	ADP
aijbe-617	192	19	evidence	evidence	NOUN
aijbe-617	192	20	,	,	PUNCT
aijbe-617	192	21	financial	financial	ADJ
aijbe-617	192	22	data	datum	NOUN
aijbe-617	192	23	,	,	PUNCT
aijbe-617	192	24	accounting	account	VERB
aijbe-617	192	25	information	information	NOUN
aijbe-617	192	26	system	system	NOUN
aijbe-617	192	27	,	,	PUNCT
aijbe-617	192	28	and	and	CCONJ
aijbe-617	192	29	software	software	NOUN
aijbe-617	192	30	and	and	CCONJ
aijbe-617	192	31	communication	communication	NOUN
aijbe-617	192	32	skills	skill	NOUN
aijbe-617	192	33	.	.	PUNCT
aijbe-617	193	1	summary	summary	NOUN
aijbe-617	193	2	of	of	ADP
aijbe-617	193	3	literature	literature	PROPN
aijbe-617	193	4	review	review	NOUN
aijbe-617	193	5	and	and	CCONJ
aijbe-617	193	6	gap	gap	NOUN
aijbe-617	193	7	identified	identify	VERB
aijbe-617	193	8	from	from	ADP
aijbe-617	193	9	the	the	DET
aijbe-617	193	10	empirical	empirical	ADJ
aijbe-617	193	11	literature	literature	NOUN
aijbe-617	193	12	reviewed	review	VERB
aijbe-617	193	13	,	,	PUNCT
aijbe-617	193	14	majority	majority	NOUN
aijbe-617	193	15	of	of	ADP
aijbe-617	193	16	the	the	DET
aijbe-617	193	17	researches	research	NOUN
aijbe-617	193	18	carried	carry	VERB
aijbe-617	193	19	out	out	ADP
aijbe-617	193	20	so	so	ADV
aijbe-617	193	21	far	far	ADV
aijbe-617	193	22	in	in	ADP
aijbe-617	193	23	the	the	DET
aijbe-617	193	24	area	area	NOUN
aijbe-617	193	25	of	of	ADP
aijbe-617	193	26	forensic	forensic	ADJ
aijbe-617	193	27	accounting	accounting	NOUN
aijbe-617	193	28	looked	look	VERB
aijbe-617	193	29	at	at	ADP
aijbe-617	193	30	its	its	PRON
aijbe-617	193	31	impact	impact	NOUN
aijbe-617	193	32	on	on	ADP
aijbe-617	193	33	tax	tax	NOUN
aijbe-617	193	34	fraud	fraud	NOUN
aijbe-617	193	35	which	which	DET
aijbe-617	193	36	majority	majority	NOUN
aijbe-617	193	37	has	have	VERB
aijbe-617	193	38	positive	positive	ADJ
aijbe-617	193	39	and	and	CCONJ
aijbe-617	193	40	significant	significant	ADJ
aijbe-617	193	41	influence	influence	NOUN
aijbe-617	193	42	.	.	PUNCT
aijbe-617	194	1	in	in	ADP
aijbe-617	194	2	this	this	DET
aijbe-617	194	3	research	research	NOUN
aijbe-617	194	4	we	we	PRON
aijbe-617	194	5	are	be	AUX
aijbe-617	194	6	looking	look	VERB
aijbe-617	194	7	at	at	ADP
aijbe-617	194	8	how	how	SCONJ
aijbe-617	194	9	specific	specific	ADJ
aijbe-617	194	10	skills	skill	NOUN
aijbe-617	194	11	of	of	ADP
aijbe-617	194	12	forensic	forensic	ADJ
aijbe-617	194	13	accountant	accountant	NOUN
aijbe-617	194	14	impacts	impact	NOUN
aijbe-617	194	15	on	on	ADP
aijbe-617	194	16	specific	specific	ADJ
aijbe-617	194	17	area	area	NOUN
aijbe-617	194	18	of	of	ADP
aijbe-617	194	19	assessment	assessment	NOUN
aijbe-617	194	20	,	,	PUNCT
aijbe-617	194	21	audit	audit	NOUN
aijbe-617	194	22	and	and	CCONJ
aijbe-617	194	23	eke	eke	ADJ
aijbe-617	194	24	robert	robert	PROPN
aijbe-617	194	25	ike	ike	PROPN
aijbe-617	194	26	and	and	CCONJ
aijbe-617	194	27	ogedegbe	ogedegbe	ADJ
aijbe-617	194	28	osariemen	osarieman	NOUN
aijbe-617	194	29	(	(	PUNCT
aijbe-617	194	30	2024	2024	NUM
aijbe-617	194	31	)	)	PUNCT
aijbe-617	194	32	9	9	NUM
aijbe-617	194	33	american	american	ADJ
aijbe-617	194	34	interdisciplinary	interdisciplinary	ADJ
aijbe-617	194	35	journal	journal	NOUN
aijbe-617	194	36	of	of	ADP
aijbe-617	194	37	business	business	NOUN
aijbe-617	194	38	and	and	CCONJ
aijbe-617	194	39	economics	economic	NOUN
aijbe-617	194	40	|	|	ADV
aijbe-617	194	41	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-617	194	42	investigation	investigation	NOUN
aijbe-617	194	43	.	.	PUNCT
aijbe-617	195	1	it	it	PRON
aijbe-617	195	2	also	also	ADV
aijbe-617	195	3	focused	focus	VERB
aijbe-617	195	4	on	on	ADP
aijbe-617	195	5	edo	edo	PROPN
aijbe-617	195	6	state	state	PROPN
aijbe-617	195	7	nigeria	nigeria	PROPN
aijbe-617	195	8	.	.	PUNCT
aijbe-617	196	1	other	other	ADJ
aijbe-617	196	2	research	research	NOUN
aijbe-617	196	3	in	in	ADP
aijbe-617	196	4	this	this	DET
aijbe-617	196	5	area	area	NOUN
aijbe-617	196	6	to	to	ADP
aijbe-617	196	7	the	the	DET
aijbe-617	196	8	best	good	ADJ
aijbe-617	196	9	of	of	ADP
aijbe-617	196	10	my	my	PRON
aijbe-617	196	11	knowledge	knowledge	NOUN
aijbe-617	196	12	has	have	AUX
aijbe-617	196	13	not	not	PART
aijbe-617	196	14	focused	focus	VERB
aijbe-617	196	15	in	in	ADP
aijbe-617	196	16	these	these	DET
aijbe-617	196	17	two	two	NUM
aijbe-617	196	18	approaches	approach	NOUN
aijbe-617	196	19	.	.	PUNCT
aijbe-617	197	1	methodology	methodology	NOUN
aijbe-617	197	2	for	for	ADP
aijbe-617	197	3	the	the	DET
aijbe-617	197	4	purpose	purpose	NOUN
aijbe-617	197	5	of	of	ADP
aijbe-617	197	6	this	this	DET
aijbe-617	197	7	research	research	NOUN
aijbe-617	197	8	,	,	PUNCT
aijbe-617	197	9	survey	survey	NOUN
aijbe-617	197	10	design	design	NOUN
aijbe-617	197	11	has	have	AUX
aijbe-617	197	12	been	be	AUX
aijbe-617	197	13	employed	employ	VERB
aijbe-617	197	14	in	in	ADP
aijbe-617	197	15	order	order	NOUN
aijbe-617	197	16	to	to	PART
aijbe-617	197	17	answer	answer	VERB
aijbe-617	197	18	the	the	DET
aijbe-617	197	19	research	research	NOUN
aijbe-617	197	20	questions	question	NOUN
aijbe-617	197	21	and	and	CCONJ
aijbe-617	197	22	test	test	VERB
aijbe-617	197	23	the	the	DET
aijbe-617	197	24	hypotheses	hypothesis	NOUN
aijbe-617	197	25	formulated	formulate	VERB
aijbe-617	197	26	.	.	PUNCT
aijbe-617	198	1	since	since	SCONJ
aijbe-617	198	2	it	it	PRON
aijbe-617	198	3	is	be	AUX
aijbe-617	198	4	a	a	DET
aijbe-617	198	5	survey	survey	NOUN
aijbe-617	198	6	design	design	NOUN
aijbe-617	198	7	that	that	PRON
aijbe-617	198	8	needs	need	VERB
aijbe-617	198	9	people	people	NOUN
aijbe-617	198	10	’s	’s	PART
aijbe-617	198	11	opinion	opinion	NOUN
aijbe-617	198	12	,	,	PUNCT
aijbe-617	198	13	it	it	PRON
aijbe-617	198	14	was	be	AUX
aijbe-617	198	15	chosen	choose	VERB
aijbe-617	198	16	for	for	ADP
aijbe-617	198	17	easy	easy	ADJ
aijbe-617	198	18	accessibility	accessibility	NOUN
aijbe-617	198	19	in	in	ADP
aijbe-617	198	20	order	order	NOUN
aijbe-617	198	21	to	to	PART
aijbe-617	198	22	administer	administer	VERB
aijbe-617	198	23	questionnaires	questionnaire	NOUN
aijbe-617	198	24	to	to	ADP
aijbe-617	198	25	the	the	DET
aijbe-617	198	26	respondents	respondent	NOUN
aijbe-617	198	27	.	.	PUNCT
aijbe-617	199	1	this	this	DET
aijbe-617	199	2	research	research	NOUN
aijbe-617	199	3	will	will	AUX
aijbe-617	199	4	cover	cover	VERB
aijbe-617	199	5	edo	edo	PROPN
aijbe-617	199	6	state	state	PROPN
aijbe-617	199	7	,	,	PUNCT
aijbe-617	199	8	nigeria	nigeria	PROPN
aijbe-617	199	9	.	.	PUNCT
aijbe-617	200	1	for	for	ADP
aijbe-617	200	2	the	the	DET
aijbe-617	200	3	purpose	purpose	NOUN
aijbe-617	200	4	of	of	ADP
aijbe-617	200	5	this	this	DET
aijbe-617	200	6	study	study	NOUN
aijbe-617	200	7	,	,	PUNCT
aijbe-617	200	8	a	a	DET
aijbe-617	200	9	finite	finite	ADJ
aijbe-617	200	10	population	population	NOUN
aijbe-617	200	11	of	of	ADP
aijbe-617	200	12	tax	tax	NOUN
aijbe-617	200	13	professionals	professional	NOUN
aijbe-617	200	14	,	,	PUNCT
aijbe-617	200	15	chartered	chartered	ADJ
aijbe-617	200	16	accountants	accountant	NOUN
aijbe-617	200	17	,	,	PUNCT
aijbe-617	200	18	tax	tax	NOUN
aijbe-617	200	19	administrators	administrator	NOUN
aijbe-617	200	20	from	from	ADP
aijbe-617	200	21	edo	edo	PROPN
aijbe-617	200	22	state	state	NOUN
aijbe-617	200	23	internal	internal	PROPN
aijbe-617	200	24	revenue	revenue	NOUN
aijbe-617	200	25	services	service	NOUN
aijbe-617	200	26	(	(	PUNCT
aijbe-617	200	27	eirs	eir	NOUN
aijbe-617	200	28	)	)	PUNCT
aijbe-617	200	29	and	and	CCONJ
aijbe-617	200	30	federal	federal	PROPN
aijbe-617	200	31	inland	inland	ADJ
aijbe-617	200	32	revenue	revenue	PROPN
aijbe-617	200	33	service	service	PROPN
aijbe-617	200	34	benin	benin	PROPN
aijbe-617	200	35	and	and	CCONJ
aijbe-617	200	36	auchi	auchi	ADJ
aijbe-617	200	37	branches	branch	NOUN
aijbe-617	200	38	(	(	PUNCT
aijbe-617	200	39	which	which	PRON
aijbe-617	200	40	are	be	AUX
aijbe-617	200	41	the	the	DET
aijbe-617	200	42	only	only	ADJ
aijbe-617	200	43	firs	fir	NOUN
aijbe-617	200	44	offices	office	NOUN
aijbe-617	200	45	in	in	ADP
aijbe-617	200	46	edo	edo	PROPN
aijbe-617	200	47	state	state	NOUN
aijbe-617	200	48	and	and	CCONJ
aijbe-617	200	49	)	)	PUNCT
aijbe-617	200	50	,	,	PUNCT
aijbe-617	200	51	made	make	VERB
aijbe-617	200	52	up	up	ADP
aijbe-617	200	53	the	the	DET
aijbe-617	200	54	target	target	NOUN
aijbe-617	200	55	population	population	NOUN
aijbe-617	200	56	.	.	PUNCT
aijbe-617	201	1	information	information	NOUN
aijbe-617	201	2	gotten	get	VERB
aijbe-617	201	3	from	from	ADP
aijbe-617	201	4	this	this	DET
aijbe-617	201	5	group	group	NOUN
aijbe-617	201	6	of	of	ADP
aijbe-617	201	7	people	people	NOUN
aijbe-617	201	8	was	be	AUX
aijbe-617	201	9	used	use	VERB
aijbe-617	201	10	in	in	ADP
aijbe-617	201	11	this	this	DET
aijbe-617	201	12	research	research	NOUN
aijbe-617	201	13	work	work	NOUN
aijbe-617	201	14	.	.	PUNCT
aijbe-617	202	1	preliminary	preliminary	ADJ
aijbe-617	202	2	findings	finding	NOUN
aijbe-617	202	3	by	by	ADP
aijbe-617	202	4	the	the	DET
aijbe-617	202	5	researcher	researcher	NOUN
aijbe-617	202	6	revealed	reveal	VERB
aijbe-617	202	7	the	the	DET
aijbe-617	202	8	following	follow	VERB
aijbe-617	202	9	figures	figure	NOUN
aijbe-617	202	10	about	about	ADP
aijbe-617	202	11	the	the	DET
aijbe-617	202	12	population	population	NOUN
aijbe-617	202	13	for	for	ADP
aijbe-617	202	14	the	the	DET
aijbe-617	202	15	study	study	NOUN
aijbe-617	202	16	.	.	PUNCT
aijbe-617	203	1	table	table	NOUN
aijbe-617	203	2	1	1	NUM
aijbe-617	203	3	.	.	PUNCT
aijbe-617	204	1	population	population	NOUN
aijbe-617	204	2	size	size	NOUN
aijbe-617	204	3	for	for	ADP
aijbe-617	204	4	the	the	DET
aijbe-617	204	5	study	study	NOUN
aijbe-617	204	6	respondent	respondent	NOUN
aijbe-617	204	7	group	group	NOUN
aijbe-617	204	8	population	population	NOUN
aijbe-617	204	9	senior	senior	ADJ
aijbe-617	204	10	staff	staff	NOUN
aijbe-617	204	11	of	of	ADP
aijbe-617	204	12	edo	edo	PROPN
aijbe-617	204	13	state	state	PROPN
aijbe-617	204	14	board	board	NOUN
aijbe-617	204	15	of	of	ADP
aijbe-617	204	16	internal	internal	ADJ
aijbe-617	204	17	revenue	revenue	NOUN
aijbe-617	204	18	1,054	1,054	NUM
aijbe-617	204	19	senior	senior	ADJ
aijbe-617	204	20	staff	staff	NOUN
aijbe-617	204	21	of	of	ADP
aijbe-617	204	22	federal	federal	PROPN
aijbe-617	204	23	inland	inland	PROPN
aijbe-617	204	24	revenue	revenue	PROPN
aijbe-617	204	25	service	service	PROPN
aijbe-617	204	26	benin	benin	PROPN
aijbe-617	204	27	&	&	CCONJ
aijbe-617	204	28	auchi	auchi	PROPN
aijbe-617	204	29	86	86	NUM
aijbe-617	204	30	chartered	charter	VERB
aijbe-617	204	31	accountants	accountant	NOUN
aijbe-617	204	32	850	850	NUM
aijbe-617	204	33	chartered	chartered	ADJ
aijbe-617	204	34	tax	tax	NOUN
aijbe-617	204	35	practitioners	practitioner	NOUN
aijbe-617	204	36	630	630	NUM
aijbe-617	204	37	total	total	ADJ
aijbe-617	204	38	2,620	2,620	NUM
aijbe-617	204	39	source	source	NOUN
aijbe-617	204	40	:	:	PUNCT
aijbe-617	204	41	eirs	eir	NOUN
aijbe-617	204	42	,	,	PUNCT
aijbe-617	204	43	firs	fir	NOUN
aijbe-617	204	44	,	,	PUNCT
aijbe-617	204	45	ican	ican	PROPN
aijbe-617	204	46	(	(	PUNCT
aijbe-617	204	47	benin	benin	PROPN
aijbe-617	204	48	district	district	PROPN
aijbe-617	204	49	)	)	PUNCT
aijbe-617	204	50	and	and	CCONJ
aijbe-617	204	51	citn	citn	NOUN
aijbe-617	204	52	(	(	PUNCT
aijbe-617	204	53	benin	benin	PROPN
aijbe-617	204	54	district	district	PROPN
aijbe-617	204	55	)	)	PUNCT
aijbe-617	204	56	respectively	respectively	ADV
aijbe-617	204	57	(	(	PUNCT
aijbe-617	204	58	2024	2024	NUM
aijbe-617	204	59	)	)	PUNCT
aijbe-617	204	60	.	.	PUNCT
aijbe-617	205	1	the	the	DET
aijbe-617	205	2	sample	sample	NOUN
aijbe-617	205	3	size	size	NOUN
aijbe-617	205	4	of	of	ADP
aijbe-617	205	5	347	347	NUM
aijbe-617	205	6	was	be	AUX
aijbe-617	205	7	derived	derive	VERB
aijbe-617	205	8	through	through	ADP
aijbe-617	205	9	taro	taro	NOUN
aijbe-617	205	10	yamane	yamane	ADJ
aijbe-617	205	11	formula	formula	NOUN
aijbe-617	205	12	,	,	PUNCT
aijbe-617	205	13	from	from	ADP
aijbe-617	205	14	the	the	DET
aijbe-617	205	15	population	population	NOUN
aijbe-617	205	16	of	of	ADP
aijbe-617	205	17	the	the	DET
aijbe-617	205	18	study	study	NOUN
aijbe-617	205	19	.	.	PUNCT
aijbe-617	206	1	the	the	DET
aijbe-617	206	2	questionnaire	questionnaire	NOUN
aijbe-617	206	3	to	to	PART
aijbe-617	206	4	be	be	AUX
aijbe-617	206	5	administered	administer	VERB
aijbe-617	206	6	to	to	ADP
aijbe-617	206	7	the	the	DET
aijbe-617	206	8	selected	select	VERB
aijbe-617	206	9	staff	staff	NOUN
aijbe-617	206	10	of	of	ADP
aijbe-617	206	11	different	different	ADJ
aijbe-617	206	12	categories	category	NOUN
aijbe-617	206	13	stated	state	VERB
aijbe-617	206	14	above	above	ADV
aijbe-617	206	15	.	.	PUNCT
aijbe-617	207	1	the	the	DET
aijbe-617	207	2	sample	sample	NOUN
aijbe-617	207	3	size	size	NOUN
aijbe-617	207	4	was	be	AUX
aijbe-617	207	5	derived	derive	VERB
aijbe-617	207	6	using	use	VERB
aijbe-617	207	7	the	the	DET
aijbe-617	207	8	taro	taro	NOUN
aijbe-617	207	9	yamane	yamane	ADJ
aijbe-617	207	10	formula	formula	NOUN
aijbe-617	207	11	.	.	PUNCT
aijbe-617	208	1	applying	apply	VERB
aijbe-617	208	2	the	the	DET
aijbe-617	208	3	taro	taro	NOUN
aijbe-617	208	4	yamane	yamane	NOUN
aijbe-617	208	5	formular	formular	NOUN
aijbe-617	208	6	,	,	PUNCT
aijbe-617	208	7	𝑛	𝑛	DET
aijbe-617	208	8	𝑁	𝑁	PROPN
aijbe-617	208	9	1+𝑁(𝑒)2	1+𝑁(𝑒)2	ADJ
aijbe-617	208	10	n	n	NOUN
aijbe-617	208	11	=	=	SYM
aijbe-617	208	12	sample	sample	NOUN
aijbe-617	208	13	size	size	NOUN
aijbe-617	208	14	n	n	NOUN
aijbe-617	208	15	=	=	NOUN
aijbe-617	208	16	population	population	NOUN
aijbe-617	208	17	e	e	NOUN
aijbe-617	208	18	=	=	NOUN
aijbe-617	208	19	error	error	NOUN
aijbe-617	208	20	limit	limit	NOUN
aijbe-617	208	21	therefore	therefore	ADV
aijbe-617	208	22	,	,	PUNCT
aijbe-617	208	23	𝑛	𝑛	PROPN
aijbe-617	208	24	2620	2620	NUM
aijbe-617	208	25	1	1	NUM
aijbe-617	209	1	+	+	NOUN
aijbe-617	209	2	2620(0.05)2	2620(0.05)2	NUM
aijbe-617	209	3	𝑛	𝑛	ADP
aijbe-617	209	4	2620	2620	NUM
aijbe-617	209	5	7.55	7.55	NUM
aijbe-617	209	6	=	=	SYM
aijbe-617	209	7	347	347	NUM
aijbe-617	209	8	source	source	NOUN
aijbe-617	209	9	:	:	PUNCT
aijbe-617	209	10	researcher	researcher	NOUN
aijbe-617	209	11	’s	’s	PART
aijbe-617	209	12	compilation	compilation	NOUN
aijbe-617	209	13	,	,	PUNCT
aijbe-617	209	14	2023	2023	NUM
aijbe-617	209	15	the	the	DET
aijbe-617	209	16	primary	primary	ADJ
aijbe-617	209	17	data	datum	NOUN
aijbe-617	209	18	of	of	ADP
aijbe-617	209	19	the	the	DET
aijbe-617	209	20	study	study	NOUN
aijbe-617	209	21	was	be	AUX
aijbe-617	209	22	a	a	DET
aijbe-617	209	23	closed	closed	ADJ
aijbe-617	209	24	ended	ended	ADJ
aijbe-617	209	25	questionnaire	questionnaire	NOUN
aijbe-617	209	26	.	.	PUNCT
aijbe-617	210	1	questionnaire	questionnaire	NOUN
aijbe-617	210	2	was	be	AUX
aijbe-617	210	3	used	use	VERB
aijbe-617	210	4	to	to	PART
aijbe-617	210	5	get	get	VERB
aijbe-617	210	6	the	the	DET
aijbe-617	210	7	responses	response	NOUN
aijbe-617	210	8	from	from	ADP
aijbe-617	210	9	the	the	DET
aijbe-617	210	10	respondents	respondent	NOUN
aijbe-617	210	11	of	of	ADP
aijbe-617	210	12	the	the	DET
aijbe-617	210	13	study	study	NOUN
aijbe-617	210	14	.	.	PUNCT
aijbe-617	211	1	the	the	DET
aijbe-617	211	2	research	research	NOUN
aijbe-617	211	3	instrument	instrument	NOUN
aijbe-617	211	4	entails	entail	VERB
aijbe-617	211	5	two	two	NUM
aijbe-617	211	6	sections	section	NOUN
aijbe-617	211	7	,	,	PUNCT
aijbe-617	211	8	the	the	DET
aijbe-617	211	9	first	first	ADJ
aijbe-617	211	10	part	part	NOUN
aijbe-617	211	11	containing	contain	VERB
aijbe-617	211	12	information	information	NOUN
aijbe-617	211	13	relating	relate	VERB
aijbe-617	211	14	to	to	ADP
aijbe-617	211	15	bio	bio	NOUN
aijbe-617	211	16	-	-	NOUN
aijbe-617	211	17	data	datum	NOUN
aijbe-617	211	18	of	of	ADP
aijbe-617	211	19	the	the	DET
aijbe-617	211	20	respondents	respondent	NOUN
aijbe-617	211	21	,	,	PUNCT
aijbe-617	211	22	while	while	SCONJ
aijbe-617	211	23	the	the	DET
aijbe-617	211	24	second	second	ADJ
aijbe-617	211	25	part	part	NOUN
aijbe-617	211	26	focused	focus	VERB
aijbe-617	211	27	on	on	ADP
aijbe-617	211	28	questions	question	NOUN
aijbe-617	211	29	relating	relate	VERB
aijbe-617	211	30	to	to	ADP
aijbe-617	211	31	variables	variable	NOUN
aijbe-617	211	32	of	of	ADP
aijbe-617	211	33	the	the	DET
aijbe-617	211	34	study	study	NOUN
aijbe-617	211	35	.	.	PUNCT
aijbe-617	212	1	structured	structured	ADJ
aijbe-617	212	2	questionnaire	questionnaire	NOUN
aijbe-617	212	3	was	be	AUX
aijbe-617	212	4	used	use	VERB
aijbe-617	212	5	because	because	SCONJ
aijbe-617	212	6	it	it	PRON
aijbe-617	212	7	allows	allow	VERB
aijbe-617	212	8	for	for	ADP
aijbe-617	212	9	high	high	ADJ
aijbe-617	212	10	degree	degree	NOUN
aijbe-617	212	11	of	of	ADP
aijbe-617	212	12	anonymity	anonymity	NOUN
aijbe-617	212	13	and	and	CCONJ
aijbe-617	212	14	the	the	DET
aijbe-617	212	15	use	use	NOUN
aijbe-617	212	16	of	of	ADP
aijbe-617	212	17	standardized	standardized	ADJ
aijbe-617	212	18	question	question	NOUN
aijbe-617	212	19	for	for	ADP
aijbe-617	212	20	all	all	DET
aijbe-617	212	21	respondent	respondent	NOUN
aijbe-617	212	22	.	.	PUNCT
aijbe-617	213	1	the	the	DET
aijbe-617	213	2	responses	response	NOUN
aijbe-617	213	3	of	of	ADP
aijbe-617	213	4	the	the	DET
aijbe-617	213	5	respondent	respondent	NOUN
aijbe-617	213	6	in	in	ADP
aijbe-617	213	7	the	the	DET
aijbe-617	213	8	questionnaire	questionnaire	NOUN
aijbe-617	213	9	was	be	AUX
aijbe-617	213	10	stated	state	VERB
aijbe-617	213	11	in	in	ADP
aijbe-617	213	12	form	form	NOUN
aijbe-617	213	13	of	of	ADP
aijbe-617	213	14	‘	'	PUNCT
aijbe-617	213	15	strongly	strongly	ADV
aijbe-617	213	16	agree	agree	VERB
aijbe-617	213	17	’	'	PUNCT
aijbe-617	213	18	,	,	PUNCT
aijbe-617	213	19	‘	'	PUNCT
aijbe-617	213	20	agree	agree	VERB
aijbe-617	213	21	’	'	PUNCT
aijbe-617	213	22	,	,	PUNCT
aijbe-617	213	23	‘	'	PUNCT
aijbe-617	213	24	disagree	disagree	VERB
aijbe-617	213	25	’	'	PUNCT
aijbe-617	213	26	and	and	CCONJ
aijbe-617	213	27	‘	'	PUNCT
aijbe-617	213	28	strongly	strongly	ADV
aijbe-617	213	29	disagree	disagree	VERB
aijbe-617	213	30	’	'	PUNCT
aijbe-617	213	31	.	.	PUNCT
aijbe-617	214	1	therefore	therefore	ADV
aijbe-617	214	2	,	,	PUNCT
aijbe-617	214	3	the	the	DET
aijbe-617	214	4	study	study	NOUN
aijbe-617	214	5	adopted	adopt	VERB
aijbe-617	214	6	a	a	DET
aijbe-617	214	7	four	four	NUM
aijbe-617	214	8	-	-	PUNCT
aijbe-617	214	9	point	point	NOUN
aijbe-617	214	10	likert	likert	ADJ
aijbe-617	214	11	scale	scale	NOUN
aijbe-617	214	12	in	in	ADP
aijbe-617	214	13	analyzing	analyze	VERB
aijbe-617	214	14	the	the	DET
aijbe-617	214	15	responses	response	NOUN
aijbe-617	214	16	of	of	ADP
aijbe-617	214	17	the	the	DET
aijbe-617	214	18	respondents	respondent	NOUN
aijbe-617	214	19	of	of	ADP
aijbe-617	214	20	the	the	DET
aijbe-617	214	21	study	study	NOUN
aijbe-617	214	22	.	.	PUNCT
aijbe-617	215	1	for	for	ADP
aijbe-617	215	2	this	this	DET
aijbe-617	215	3	study	study	NOUN
aijbe-617	215	4	,	,	PUNCT
aijbe-617	215	5	content	content	NOUN
aijbe-617	215	6	validity	validity	NOUN
aijbe-617	215	7	was	be	AUX
aijbe-617	215	8	used	use	VERB
aijbe-617	215	9	.	.	PUNCT
aijbe-617	216	1	in	in	ADP
aijbe-617	216	2	order	order	NOUN
aijbe-617	216	3	to	to	PART
aijbe-617	216	4	ascertain	ascertain	VERB
aijbe-617	216	5	the	the	DET
aijbe-617	216	6	content	content	NOUN
aijbe-617	216	7	validity	validity	NOUN
aijbe-617	216	8	of	of	ADP
aijbe-617	216	9	the	the	DET
aijbe-617	216	10	research	research	NOUN
aijbe-617	216	11	instrument	instrument	NOUN
aijbe-617	216	12	used	use	VERB
aijbe-617	216	13	for	for	ADP
aijbe-617	216	14	data	data	NOUN
aijbe-617	216	15	collection	collection	NOUN
aijbe-617	216	16	,	,	PUNCT
aijbe-617	216	17	the	the	DET
aijbe-617	216	18	questionnaire	questionnaire	NOUN
aijbe-617	216	19	will	will	AUX
aijbe-617	216	20	be	be	AUX
aijbe-617	216	21	given	give	VERB
aijbe-617	216	22	to	to	ADP
aijbe-617	216	23	lecturers	lecturer	NOUN
aijbe-617	216	24	with	with	ADP
aijbe-617	216	25	knowledge	knowledge	NOUN
aijbe-617	216	26	on	on	ADP
aijbe-617	216	27	the	the	DET
aijbe-617	216	28	subject	subject	ADJ
aijbe-617	216	29	matter	matter	NOUN
aijbe-617	216	30	in	in	ADP
aijbe-617	216	31	the	the	DET
aijbe-617	216	32	department	department	NOUN
aijbe-617	216	33	of	of	ADP
aijbe-617	216	34	accounting	accounting	PROPN
aijbe-617	216	35	,	,	PUNCT
aijbe-617	216	36	wellspring	wellspre	VERB
aijbe-617	216	37	university	university	PROPN
aijbe-617	216	38	,	,	PUNCT
aijbe-617	216	39	benin	benin	PROPN
aijbe-617	216	40	city	city	PROPN
aijbe-617	216	41	,	,	PUNCT
aijbe-617	216	42	for	for	ADP
aijbe-617	216	43	useful	useful	ADJ
aijbe-617	216	44	criticism	criticism	NOUN
aijbe-617	216	45	and	and	CCONJ
aijbe-617	216	46	corrections	correction	NOUN
aijbe-617	216	47	.	.	PUNCT
aijbe-617	217	1	the	the	DET
aijbe-617	217	2	reliability	reliability	NOUN
aijbe-617	217	3	eke	eke	ADJ
aijbe-617	217	4	robert	robert	PROPN
aijbe-617	217	5	ike	ike	PROPN
aijbe-617	217	6	and	and	CCONJ
aijbe-617	217	7	ogedegbe	ogedegbe	ADJ
aijbe-617	217	8	osariemen	osarieman	NOUN
aijbe-617	217	9	(	(	PUNCT
aijbe-617	217	10	2024	2024	NUM
aijbe-617	217	11	)	)	PUNCT
aijbe-617	217	12	10	10	NUM
aijbe-617	217	13	american	american	ADJ
aijbe-617	217	14	interdisciplinary	interdisciplinary	ADJ
aijbe-617	217	15	journal	journal	NOUN
aijbe-617	217	16	of	of	ADP
aijbe-617	217	17	business	business	NOUN
aijbe-617	217	18	and	and	CCONJ
aijbe-617	217	19	economics	economic	NOUN
aijbe-617	217	20	|	|	ADV
aijbe-617	217	21	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	NOUN
aijbe-617	217	22	of	of	ADP
aijbe-617	217	23	this	this	DET
aijbe-617	217	24	research	research	NOUN
aijbe-617	217	25	is	be	AUX
aijbe-617	217	26	tested	test	VERB
aijbe-617	217	27	through	through	ADP
aijbe-617	217	28	the	the	DET
aijbe-617	217	29	use	use	NOUN
aijbe-617	217	30	of	of	ADP
aijbe-617	217	31	cronbach	cronbach	NOUN
aijbe-617	217	32	's	's	PART
aijbe-617	217	33	alpha	alpha	NOUN
aijbe-617	217	34	(	(	PUNCT
aijbe-617	217	35	saunders	saunder	NOUN
aijbe-617	217	36	et	et	PROPN
aijbe-617	217	37	al	al	PROPN
aijbe-617	217	38	.	.	PROPN
aijbe-617	217	39	,	,	PUNCT
aijbe-617	217	40	2016	2016	NUM
aijbe-617	217	41	)	)	PUNCT
aijbe-617	217	42	.	.	PUNCT
aijbe-617	218	1	the	the	DET
aijbe-617	218	2	cronbach	cronbach	NOUN
aijbe-617	218	3	's	's	PART
aijbe-617	218	4	alpha	alpha	NOUN
aijbe-617	218	5	statistic	statistic	NOUN
aijbe-617	218	6	is	be	AUX
aijbe-617	218	7	usually	usually	ADV
aijbe-617	218	8	adopted	adopt	VERB
aijbe-617	218	9	to	to	PART
aijbe-617	218	10	measure	measure	VERB
aijbe-617	218	11	the	the	DET
aijbe-617	218	12	consistency	consistency	NOUN
aijbe-617	218	13	of	of	ADP
aijbe-617	218	14	responses	response	NOUN
aijbe-617	218	15	of	of	ADP
aijbe-617	218	16	a	a	DET
aijbe-617	218	17	given	give	VERB
aijbe-617	218	18	set	set	NOUN
aijbe-617	218	19	of	of	ADP
aijbe-617	218	20	questions	question	NOUN
aijbe-617	218	21	(	(	PUNCT
aijbe-617	218	22	scale	scale	NOUN
aijbe-617	218	23	items	item	NOUN
aijbe-617	218	24	)	)	PUNCT
aijbe-617	218	25	that	that	PRON
aijbe-617	218	26	are	be	AUX
aijbe-617	218	27	combined	combine	VERB
aijbe-617	218	28	as	as	ADP
aijbe-617	218	29	a	a	DET
aijbe-617	218	30	scale	scale	NOUN
aijbe-617	218	31	to	to	PART
aijbe-617	218	32	measure	measure	VERB
aijbe-617	218	33	a	a	DET
aijbe-617	218	34	particular	particular	ADJ
aijbe-617	218	35	concept	concept	NOUN
aijbe-617	218	36	.	.	PUNCT
aijbe-617	219	1	it	it	PRON
aijbe-617	219	2	consists	consist	VERB
aijbe-617	219	3	of	of	ADP
aijbe-617	219	4	an	an	DET
aijbe-617	219	5	alpha	alpha	NOUN
aijbe-617	219	6	co	co	NOUN
aijbe-617	219	7	-	-	ADJ
aijbe-617	219	8	efficient	efficient	ADJ
aijbe-617	219	9	with	with	ADP
aijbe-617	219	10	a	a	DET
aijbe-617	219	11	value	value	NOUN
aijbe-617	219	12	between	between	ADP
aijbe-617	219	13	0	0	NUM
aijbe-617	219	14	and	and	CCONJ
aijbe-617	219	15	1	1	NUM
aijbe-617	219	16	.	.	PUNCT
aijbe-617	220	1	a	a	DET
aijbe-617	220	2	value	value	NOUN
aijbe-617	220	3	of	of	ADP
aijbe-617	220	4	0.7	0.7	NUM
aijbe-617	220	5	or	or	CCONJ
aijbe-617	220	6	above	above	ADV
aijbe-617	220	7	indicates	indicate	VERB
aijbe-617	220	8	that	that	SCONJ
aijbe-617	220	9	statements	statement	NOUN
aijbe-617	220	10	in	in	ADP
aijbe-617	220	11	the	the	DET
aijbe-617	220	12	questionnaire	questionnaire	NOUN
aijbe-617	220	13	are	be	AUX
aijbe-617	220	14	all	all	ADV
aijbe-617	220	15	consistent	consistent	ADJ
aijbe-617	220	16	and	and	CCONJ
aijbe-617	220	17	have	have	AUX
aijbe-617	220	18	captured	capture	VERB
aijbe-617	220	19	the	the	DET
aijbe-617	220	20	information	information	NOUN
aijbe-617	220	21	about	about	ADP
aijbe-617	220	22	the	the	DET
aijbe-617	220	23	variables	variable	NOUN
aijbe-617	220	24	,	,	PUNCT
aijbe-617	220	25	thus	thus	ADV
aijbe-617	220	26	,	,	PUNCT
aijbe-617	220	27	having	have	VERB
aijbe-617	220	28	a	a	DET
aijbe-617	220	29	high	high	ADJ
aijbe-617	220	30	level	level	NOUN
aijbe-617	220	31	of	of	ADP
aijbe-617	220	32	internal	internal	ADJ
aijbe-617	220	33	consistency	consistency	NOUN
aijbe-617	220	34	(	(	PUNCT
aijbe-617	220	35	saunders	saunder	NOUN
aijbe-617	220	36	et	et	PROPN
aijbe-617	220	37	al	al	PROPN
aijbe-617	220	38	.	.	PROPN
aijbe-617	220	39	,	,	PUNCT
aijbe-617	220	40	2016	2016	NUM
aijbe-617	220	41	)	)	PUNCT
aijbe-617	220	42	.	.	PUNCT
aijbe-617	221	1	method	method	NOUN
aijbe-617	221	2	of	of	ADP
aijbe-617	221	3	data	datum	NOUN
aijbe-617	221	4	analysis	analysis	NOUN
aijbe-617	221	5	the	the	DET
aijbe-617	221	6	study	study	NOUN
aijbe-617	221	7	employed	employ	VERB
aijbe-617	221	8	both	both	CCONJ
aijbe-617	221	9	descriptive	descriptive	ADJ
aijbe-617	221	10	and	and	CCONJ
aijbe-617	221	11	inferential	inferential	ADJ
aijbe-617	221	12	statistics	statistic	NOUN
aijbe-617	221	13	.	.	PUNCT
aijbe-617	222	1	the	the	DET
aijbe-617	222	2	descriptive	descriptive	ADJ
aijbe-617	222	3	statistics	statistic	NOUN
aijbe-617	222	4	include	include	VERB
aijbe-617	222	5	frequency	frequency	NOUN
aijbe-617	222	6	and	and	CCONJ
aijbe-617	222	7	percentage	percentage	NOUN
aijbe-617	222	8	presented	present	VERB
aijbe-617	222	9	in	in	ADP
aijbe-617	222	10	tables	table	NOUN
aijbe-617	222	11	.	.	PUNCT
aijbe-617	223	1	the	the	DET
aijbe-617	223	2	study	study	NOUN
aijbe-617	223	3	also	also	ADV
aijbe-617	223	4	employed	employ	VERB
aijbe-617	223	5	the	the	DET
aijbe-617	223	6	deductive	deductive	ADJ
aijbe-617	223	7	approach	approach	NOUN
aijbe-617	223	8	in	in	ADP
aijbe-617	223	9	which	which	PRON
aijbe-617	223	10	inferential	inferential	ADJ
aijbe-617	223	11	computation	computation	NOUN
aijbe-617	223	12	will	will	AUX
aijbe-617	223	13	be	be	AUX
aijbe-617	223	14	used	use	VERB
aijbe-617	223	15	to	to	PART
aijbe-617	223	16	explain	explain	VERB
aijbe-617	223	17	the	the	DET
aijbe-617	223	18	relationship	relationship	NOUN
aijbe-617	223	19	between	between	ADP
aijbe-617	223	20	variables	variable	NOUN
aijbe-617	223	21	under	under	ADP
aijbe-617	223	22	investigation	investigation	NOUN
aijbe-617	223	23	.	.	PUNCT
aijbe-617	224	1	therefore	therefore	ADV
aijbe-617	224	2	,	,	PUNCT
aijbe-617	224	3	regression	regression	VERB
aijbe-617	224	4	analysis	analysis	NOUN
aijbe-617	224	5	and	and	CCONJ
aijbe-617	224	6	annova	annova	NOUN
aijbe-617	224	7	was	be	AUX
aijbe-617	224	8	employed	employ	VERB
aijbe-617	224	9	to	to	PART
aijbe-617	224	10	test	test	VERB
aijbe-617	224	11	the	the	DET
aijbe-617	224	12	hypotheses	hypothesis	NOUN
aijbe-617	224	13	and	and	CCONJ
aijbe-617	224	14	make	make	VERB
aijbe-617	224	15	inference	inference	NOUN
aijbe-617	224	16	on	on	ADP
aijbe-617	224	17	the	the	DET
aijbe-617	224	18	study	study	NOUN
aijbe-617	224	19	.	.	PUNCT
aijbe-617	225	1	analysis	analysis	NOUN
aijbe-617	225	2	was	be	AUX
aijbe-617	225	3	done	do	VERB
aijbe-617	225	4	with	with	ADP
aijbe-617	225	5	the	the	DET
aijbe-617	225	6	help	help	NOUN
aijbe-617	225	7	of	of	ADP
aijbe-617	225	8	statistical	statistical	ADJ
aijbe-617	225	9	package	package	NOUN
aijbe-617	225	10	for	for	ADP
aijbe-617	225	11	social	social	ADJ
aijbe-617	225	12	sciences	science	NOUN
aijbe-617	225	13	(	(	PUNCT
aijbe-617	225	14	spss	spss	PROPN
aijbe-617	225	15	)	)	PUNCT
aijbe-617	225	16	version	version	NOUN
aijbe-617	225	17	26	26	NUM
aijbe-617	225	18	.	.	PUNCT
aijbe-617	226	1	model	model	NOUN
aijbe-617	226	2	specification	specification	NOUN
aijbe-617	226	3	for	for	ADP
aijbe-617	226	4	the	the	DET
aijbe-617	226	5	purpose	purpose	NOUN
aijbe-617	226	6	of	of	ADP
aijbe-617	226	7	this	this	DET
aijbe-617	226	8	study	study	NOUN
aijbe-617	226	9	the	the	DET
aijbe-617	226	10	model	model	NOUN
aijbe-617	226	11	used	use	VERB
aijbe-617	226	12	for	for	ADP
aijbe-617	226	13	the	the	DET
aijbe-617	226	14	regression	regression	NOUN
aijbe-617	226	15	analysis	analysis	NOUN
aijbe-617	226	16	specifying	specify	VERB
aijbe-617	226	17	dependent	dependent	ADJ
aijbe-617	226	18	and	and	CCONJ
aijbe-617	226	19	independent	independent	ADJ
aijbe-617	226	20	variable	variable	NOUN
aijbe-617	226	21	are	be	AUX
aijbe-617	226	22	as	as	ADV
aijbe-617	226	23	specified	specify	VERB
aijbe-617	226	24	below	below	ADV
aijbe-617	226	25	.	.	PUNCT
aijbe-617	227	1	tad	tad	NOUN
aijbe-617	227	2	=	=	PROPN
aijbe-617	227	3	a0	a0	PROPN
aijbe-617	227	4	+	+	CCONJ
aijbe-617	227	5	β1ftai	β1ftai	PROPN
aijbe-617	227	6	+	+	CCONJ
aijbe-617	227	7	β2	β2	PROPN
aijbe-617	227	8	ftaui+	ftaui+	PROPN
aijbe-617	227	9	ε	ε	PROPN
aijbe-617	227	10	…	…	X
aijbe-617	227	11	……	……	NOUN
aijbe-617	227	12	……	……	NOUN
aijbe-617	227	13	……	……	NOUN
aijbe-617	227	14	.	.	PUNCT
aijbe-617	227	15	…	…	PUNCT
aijbe-617	227	16	.	.	PUNCT
aijbe-617	228	1	(	(	PUNCT
aijbe-617	228	2	1	1	X
aijbe-617	228	3	)	)	PUNCT
aijbe-617	228	4	where	where	SCONJ
aijbe-617	228	5	;	;	PUNCT
aijbe-617	228	6	tad	tad	NOUN
aijbe-617	228	7	=	=	SYM
aijbe-617	228	8	tax	tax	NOUN
aijbe-617	228	9	administration	administration	NOUN
aijbe-617	228	10	;	;	PUNCT
aijbe-617	228	11	fta	fta	PROPN
aijbe-617	228	12	=	=	SYM
aijbe-617	228	13	forensic	forensic	ADJ
aijbe-617	228	14	tax	tax	NOUN
aijbe-617	228	15	assessment	assessment	NOUN
aijbe-617	228	16	;	;	PUNCT
aijbe-617	228	17	ftau	ftau	PROPN
aijbe-617	228	18	=	=	SYM
aijbe-617	228	19	forensic	forensic	ADJ
aijbe-617	228	20	tax	tax	NOUN
aijbe-617	228	21	audit	audit	NOUN
aijbe-617	228	22	;	;	PUNCT
aijbe-617	229	1	ε	ε	PROPN
aijbe-617	229	2	=	=	PUNCT
aijbe-617	229	3	the	the	DET
aijbe-617	229	4	stochastic	stochastic	ADJ
aijbe-617	229	5	error	error	NOUN
aijbe-617	229	6	term	term	NOUN
aijbe-617	229	7	;	;	PUNCT
aijbe-617	229	8	β0	β0	NOUN
aijbe-617	229	9	=	=	SYM
aijbe-617	229	10	intercept	intercept	PROPN
aijbe-617	229	11	;	;	PUNCT
aijbe-617	229	12	β1	β1	PROPN
aijbe-617	229	13	,	,	PUNCT
aijbe-617	229	14	β2	β2	VERB
aijbe-617	229	15	,	,	PUNCT
aijbe-617	229	16	=	=	SYM
aijbe-617	229	17	parameter	parameter	NOUN
aijbe-617	229	18	estimate	estimate	NOUN
aijbe-617	229	19	;	;	PUNCT
aijbe-617	229	20	apriori	apriori	PRON
aijbe-617	229	21	expectation	expectation	NOUN
aijbe-617	229	22	are	be	AUX
aijbe-617	229	23	β1>0	β1>0	NOUN
aijbe-617	229	24	,	,	PUNCT
aijbe-617	229	25	β2>0	β2>0	NOUN
aijbe-617	229	26	,	,	PUNCT
aijbe-617	229	27	which	which	PRON
aijbe-617	229	28	suggests	suggest	VERB
aijbe-617	229	29	that	that	SCONJ
aijbe-617	229	30	the	the	DET
aijbe-617	229	31	independent	independent	ADJ
aijbe-617	229	32	variables	variable	NOUN
aijbe-617	229	33	are	be	AUX
aijbe-617	229	34	expected	expect	VERB
aijbe-617	229	35	to	to	PART
aijbe-617	229	36	have	have	VERB
aijbe-617	229	37	positive	positive	ADJ
aijbe-617	229	38	and	and	CCONJ
aijbe-617	229	39	significant	significant	ADJ
aijbe-617	229	40	relationship	relationship	NOUN
aijbe-617	229	41	with	with	ADP
aijbe-617	229	42	tad	tad	NOUN
aijbe-617	229	43	(	(	PUNCT
aijbe-617	229	44	i.e	i.e	DET
aijbe-617	229	45	good	good	ADJ
aijbe-617	229	46	predictors	predictor	NOUN
aijbe-617	229	47	of	of	ADP
aijbe-617	229	48	tad	tad	NOUN
aijbe-617	229	49	)	)	PUNCT
aijbe-617	229	50	specifically	specifically	ADV
aijbe-617	229	51	to	to	PART
aijbe-617	229	52	be	be	AUX
aijbe-617	229	53	consistent	consistent	ADJ
aijbe-617	229	54	with	with	ADP
aijbe-617	229	55	existing	exist	VERB
aijbe-617	229	56	theory	theory	NOUN
aijbe-617	229	57	(	(	PUNCT
aijbe-617	229	58	technology	technology	NOUN
aijbe-617	229	59	acceptance	acceptance	NOUN
aijbe-617	229	60	model	model	NOUN
aijbe-617	229	61	)	)	PUNCT
aijbe-617	229	62	on	on	ADP
aijbe-617	229	63	which	which	PRON
aijbe-617	229	64	this	this	DET
aijbe-617	229	65	study	study	NOUN
aijbe-617	229	66	is	be	AUX
aijbe-617	229	67	anchored	anchor	VERB
aijbe-617	229	68	.	.	PUNCT
aijbe-617	230	1	thus	thus	ADV
aijbe-617	230	2	,	,	PUNCT
aijbe-617	230	3	β1>0	β1>0	NOUN
aijbe-617	230	4	:	:	PUNCT
aijbe-617	230	5	an	an	DET
aijbe-617	230	6	increase	increase	NOUN
aijbe-617	230	7	in	in	ADP
aijbe-617	230	8	forensic	forensic	ADJ
aijbe-617	230	9	tax	tax	NOUN
aijbe-617	230	10	assessment	assessment	NOUN
aijbe-617	230	11	will	will	AUX
aijbe-617	230	12	result	result	VERB
aijbe-617	230	13	in	in	ADP
aijbe-617	230	14	an	an	DET
aijbe-617	230	15	improvement	improvement	NOUN
aijbe-617	230	16	in	in	ADP
aijbe-617	230	17	tax	tax	NOUN
aijbe-617	230	18	administration	administration	NOUN
aijbe-617	230	19	β2>0	β2>0	NOUN
aijbe-617	230	20	:	:	PUNCT
aijbe-617	230	21	an	an	DET
aijbe-617	230	22	increase	increase	NOUN
aijbe-617	230	23	in	in	ADP
aijbe-617	230	24	forensic	forensic	ADJ
aijbe-617	230	25	tax	tax	NOUN
aijbe-617	230	26	audit	audit	NOUN
aijbe-617	230	27	will	will	AUX
aijbe-617	230	28	result	result	VERB
aijbe-617	230	29	in	in	ADP
aijbe-617	230	30	an	an	DET
aijbe-617	230	31	improvement	improvement	NOUN
aijbe-617	230	32	in	in	ADP
aijbe-617	230	33	tax	tax	NOUN
aijbe-617	230	34	administration	administration	NOUN
aijbe-617	230	35	presentation	presentation	NOUN
aijbe-617	230	36	,	,	PUNCT
aijbe-617	230	37	analysis	analysis	NOUN
aijbe-617	230	38	and	and	CCONJ
aijbe-617	230	39	interpretation	interpretation	NOUN
aijbe-617	230	40	of	of	ADP
aijbe-617	230	41	data	datum	NOUN
aijbe-617	230	42	presentation	presentation	NOUN
aijbe-617	230	43	of	of	ADP
aijbe-617	230	44	data	datum	NOUN
aijbe-617	230	45	this	this	DET
aijbe-617	230	46	chapter	chapter	NOUN
aijbe-617	230	47	deals	deal	VERB
aijbe-617	230	48	with	with	ADP
aijbe-617	230	49	the	the	DET
aijbe-617	230	50	presentation	presentation	NOUN
aijbe-617	230	51	and	and	CCONJ
aijbe-617	230	52	analysis	analysis	NOUN
aijbe-617	230	53	of	of	ADP
aijbe-617	230	54	the	the	DET
aijbe-617	230	55	data	datum	NOUN
aijbe-617	230	56	obtained	obtain	VERB
aijbe-617	230	57	from	from	ADP
aijbe-617	230	58	the	the	DET
aijbe-617	230	59	respondents	respondent	NOUN
aijbe-617	230	60	in	in	ADP
aijbe-617	230	61	the	the	DET
aijbe-617	230	62	accountants	accountant	NOUN
aijbe-617	230	63	operating	operate	VERB
aijbe-617	230	64	in	in	ADP
aijbe-617	230	65	edo	edo	PROPN
aijbe-617	230	66	state	state	NOUN
aijbe-617	230	67	.	.	PUNCT
aijbe-617	231	1	the	the	DET
aijbe-617	231	2	study	study	NOUN
aijbe-617	231	3	was	be	AUX
aijbe-617	231	4	conducted	conduct	VERB
aijbe-617	231	5	to	to	PART
aijbe-617	231	6	examine	examine	VERB
aijbe-617	231	7	the	the	DET
aijbe-617	231	8	impact	impact	NOUN
aijbe-617	231	9	of	of	ADP
aijbe-617	231	10	forensic	forensic	ADJ
aijbe-617	231	11	accounting	accounting	NOUN
aijbe-617	231	12	in	in	ADP
aijbe-617	231	13	tax	tax	NOUN
aijbe-617	231	14	administration	administration	NOUN
aijbe-617	231	15	in	in	ADP
aijbe-617	231	16	nigeria	nigeria	PROPN
aijbe-617	231	17	.	.	PUNCT
aijbe-617	232	1	a	a	DET
aijbe-617	232	2	total	total	NOUN
aijbe-617	232	3	of	of	ADP
aijbe-617	232	4	three	three	NUM
aijbe-617	232	5	hundred	hundred	NUM
aijbe-617	232	6	and	and	CCONJ
aijbe-617	232	7	twenty	twenty	NUM
aijbe-617	232	8	-	-	PUNCT
aijbe-617	232	9	three	three	NUM
aijbe-617	232	10	(	(	PUNCT
aijbe-617	232	11	347	347	NUM
aijbe-617	232	12	)	)	PUNCT
aijbe-617	232	13	copies	copy	NOUN
aijbe-617	232	14	of	of	ADP
aijbe-617	232	15	questionnaires	questionnaire	NOUN
aijbe-617	232	16	were	be	AUX
aijbe-617	232	17	distributed	distribute	VERB
aijbe-617	232	18	,	,	PUNCT
aijbe-617	232	19	out	out	ADP
aijbe-617	232	20	of	of	ADP
aijbe-617	232	21	which	which	PRON
aijbe-617	232	22	,	,	PUNCT
aijbe-617	232	23	three	three	NUM
aijbe-617	232	24	hundred	hundred	NUM
aijbe-617	232	25	(	(	PUNCT
aijbe-617	232	26	300	300	NUM
aijbe-617	232	27	)	)	PUNCT
aijbe-617	232	28	copies	copy	NOUN
aijbe-617	232	29	were	be	AUX
aijbe-617	232	30	fully	fully	ADV
aijbe-617	232	31	completed	complete	VERB
aijbe-617	232	32	and	and	CCONJ
aijbe-617	232	33	returned	return	VERB
aijbe-617	232	34	while	while	SCONJ
aijbe-617	232	35	twenty	twenty	NUM
aijbe-617	232	36	-	-	PUNCT
aijbe-617	232	37	three	three	NUM
aijbe-617	232	38	(	(	PUNCT
aijbe-617	232	39	47	47	NUM
aijbe-617	232	40	)	)	PUNCT
aijbe-617	232	41	copies	copy	NOUN
aijbe-617	232	42	were	be	AUX
aijbe-617	232	43	not	not	PART
aijbe-617	232	44	returned	return	VERB
aijbe-617	232	45	.	.	PUNCT
aijbe-617	233	1	hence	hence	ADV
aijbe-617	233	2	,	,	PUNCT
aijbe-617	233	3	for	for	ADP
aijbe-617	233	4	this	this	DET
aijbe-617	233	5	research	research	NOUN
aijbe-617	233	6	study	study	NOUN
aijbe-617	233	7	,	,	PUNCT
aijbe-617	233	8	feedback	feedback	NOUN
aijbe-617	233	9	of	of	ADP
aijbe-617	233	10	ninety	ninety	NUM
aijbe-617	233	11	-	-	PUNCT
aijbe-617	233	12	three	three	NUM
aijbe-617	233	13	percent	percent	NOUN
aijbe-617	233	14	(	(	PUNCT
aijbe-617	233	15	93	93	NUM
aijbe-617	233	16	%	%	NOUN
aijbe-617	233	17	)	)	PUNCT
aijbe-617	233	18	in	in	ADP
aijbe-617	233	19	this	this	DET
aijbe-617	233	20	research	research	NOUN
aijbe-617	233	21	is	be	AUX
aijbe-617	233	22	therefore	therefore	ADV
aijbe-617	233	23	taken	take	VERB
aijbe-617	233	24	to	to	PART
aijbe-617	233	25	be	be	AUX
aijbe-617	233	26	acceptable	acceptable	ADJ
aijbe-617	233	27	.	.	PUNCT
aijbe-617	234	1	table	table	NOUN
aijbe-617	234	2	1	1	NUM
aijbe-617	234	3	:	:	PUNCT
aijbe-617	234	4	reliability	reliability	NOUN
aijbe-617	234	5	statistics	statistic	NOUN
aijbe-617	234	6	cronbach	cronbach	VERB
aijbe-617	234	7	’s	’s	PART
aijbe-617	234	8	alpha	alpha	NOUN
aijbe-617	234	9	n	n	PROPN
aijbe-617	234	10	of	of	ADP
aijbe-617	234	11	items	item	NOUN
aijbe-617	234	12	0.892	0.892	NUM
aijbe-617	234	13	25	25	NUM
aijbe-617	234	14	source	source	NOUN
aijbe-617	234	15	:	:	PUNCT
aijbe-617	234	16	author	author	NOUN
aijbe-617	234	17	’s	’s	PART
aijbe-617	234	18	computation	computation	NOUN
aijbe-617	234	19	,	,	PUNCT
aijbe-617	234	20	2024	2024	NUM
aijbe-617	234	21	eke	eke	ADJ
aijbe-617	234	22	robert	robert	PROPN
aijbe-617	234	23	ike	ike	PROPN
aijbe-617	234	24	and	and	CCONJ
aijbe-617	234	25	ogedegbe	ogedegbe	ADJ
aijbe-617	234	26	osariemen	osarieman	NOUN
aijbe-617	234	27	(	(	PUNCT
aijbe-617	234	28	2024	2024	NUM
aijbe-617	234	29	)	)	PUNCT
aijbe-617	234	30	11	11	NUM
aijbe-617	234	31	american	american	ADJ
aijbe-617	234	32	interdisciplinary	interdisciplinary	ADJ
aijbe-617	234	33	journal	journal	NOUN
aijbe-617	234	34	of	of	ADP
aijbe-617	234	35	business	business	NOUN
aijbe-617	234	36	and	and	CCONJ
aijbe-617	234	37	economics	economic	NOUN
aijbe-617	234	38	|	|	ADV
aijbe-617	234	39	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-617	234	40	the	the	DET
aijbe-617	234	41	table	table	NOUN
aijbe-617	234	42	above	above	ADV
aijbe-617	234	43	revealed	reveal	VERB
aijbe-617	234	44	the	the	DET
aijbe-617	234	45	reliability	reliability	NOUN
aijbe-617	234	46	statistics	statistic	NOUN
aijbe-617	234	47	of	of	ADP
aijbe-617	234	48	the	the	DET
aijbe-617	234	49	0.892	0.892	NUM
aijbe-617	234	50	.	.	PUNCT
aijbe-617	235	1	that	that	PRON
aijbe-617	235	2	is	be	AUX
aijbe-617	235	3	89	89	NUM
aijbe-617	235	4	%	%	NOUN
aijbe-617	235	5	reliable	reliable	ADJ
aijbe-617	235	6	.	.	PUNCT
aijbe-617	236	1	analysis	analysis	NOUN
aijbe-617	236	2	of	of	ADP
aijbe-617	236	3	research	research	NOUN
aijbe-617	236	4	questions	question	NOUN
aijbe-617	236	5	what	what	PRON
aijbe-617	236	6	is	be	AUX
aijbe-617	236	7	the	the	DET
aijbe-617	236	8	impact	impact	NOUN
aijbe-617	236	9	of	of	ADP
aijbe-617	236	10	forensic	forensic	ADJ
aijbe-617	236	11	tax	tax	NOUN
aijbe-617	236	12	assessment	assessment	NOUN
aijbe-617	236	13	in	in	ADP
aijbe-617	236	14	tax	tax	NOUN
aijbe-617	236	15	administration	administration	NOUN
aijbe-617	236	16	in	in	ADP
aijbe-617	236	17	nigeria	nigeria	PROPN
aijbe-617	236	18	?	?	PUNCT
aijbe-617	237	1	table	table	NOUN
aijbe-617	237	2	2	2	NUM
aijbe-617	237	3	:	:	PUNCT
aijbe-617	237	4	impact	impact	NOUN
aijbe-617	237	5	of	of	ADP
aijbe-617	237	6	forensic	forensic	ADJ
aijbe-617	237	7	tax	tax	NOUN
aijbe-617	237	8	assessment	assessment	NOUN
aijbe-617	237	9	in	in	ADP
aijbe-617	237	10	tax	tax	NOUN
aijbe-617	237	11	administration	administration	NOUN
aijbe-617	237	12	in	in	ADP
aijbe-617	237	13	nigeria	nigeria	PROPN
aijbe-617	237	14	s	s	PROPN
aijbe-617	237	15	/	/	SYM
aijbe-617	237	16	n	n	PROPN
aijbe-617	237	17	items	item	NOUN
aijbe-617	237	18	sa	sa	VERB
aijbe-617	237	19	a	a	DET
aijbe-617	237	20	n	n	NOUN
aijbe-617	237	21	d	d	PROPN
aijbe-617	237	22	sd	sd	ADP
aijbe-617	237	23	1	1	NUM
aijbe-617	237	24	.	.	PUNCT
aijbe-617	237	25	forensic	forensic	ADJ
aijbe-617	237	26	tax	tax	NOUN
aijbe-617	237	27	assessment	assessment	NOUN
aijbe-617	237	28	leads	lead	VERB
aijbe-617	237	29	to	to	PART
aijbe-617	237	30	correct	correct	ADJ
aijbe-617	237	31	assessment	assessment	NOUN
aijbe-617	237	32	of	of	ADP
aijbe-617	237	33	taxpayers	taxpayer	NOUN
aijbe-617	237	34	114	114	NUM
aijbe-617	237	35	(	(	PUNCT
aijbe-617	237	36	42	42	NUM
aijbe-617	237	37	%	%	NOUN
aijbe-617	237	38	)	)	PUNCT
aijbe-617	237	39	21	21	NUM
aijbe-617	237	40	(	(	PUNCT
aijbe-617	237	41	7	7	NUM
aijbe-617	237	42	%	%	NOUN
aijbe-617	237	43	)	)	PUNCT
aijbe-617	237	44	24	24	NUM
aijbe-617	237	45	(	(	PUNCT
aijbe-617	237	46	8	8	NUM
aijbe-617	237	47	%	%	NOUN
aijbe-617	237	48	)	)	PUNCT
aijbe-617	237	49	63	63	NUM
aijbe-617	237	50	(	(	PUNCT
aijbe-617	237	51	21	21	NUM
aijbe-617	237	52	%	%	NOUN
aijbe-617	237	53	)	)	PUNCT
aijbe-617	237	54	66	66	NUM
aijbe-617	237	55	(	(	PUNCT
aijbe-617	237	56	22	22	NUM
aijbe-617	237	57	%	%	NOUN
aijbe-617	237	58	)	)	PUNCT
aijbe-617	238	1	2	2	NUM
aijbe-617	238	2	.	.	X
aijbe-617	238	3	fraudulent	fraudulent	ADJ
aijbe-617	238	4	financial	financial	ADJ
aijbe-617	238	5	statements	statement	NOUN
aijbe-617	238	6	are	be	AUX
aijbe-617	238	7	detected	detect	VERB
aijbe-617	238	8	by	by	ADP
aijbe-617	238	9	forensic	forensic	ADJ
aijbe-617	238	10	accountants	accountant	NOUN
aijbe-617	238	11	working	work	VERB
aijbe-617	238	12	in	in	ADP
aijbe-617	238	13	tax	tax	NOUN
aijbe-617	238	14	offices	office	NOUN
aijbe-617	238	15	147	147	NUM
aijbe-617	238	16	(	(	PUNCT
aijbe-617	238	17	49	49	NUM
aijbe-617	238	18	%	%	NOUN
aijbe-617	238	19	)	)	PUNCT
aijbe-617	238	20	39	39	NUM
aijbe-617	238	21	(	(	PUNCT
aijbe-617	238	22	13	13	NUM
aijbe-617	238	23	%	%	NOUN
aijbe-617	238	24	)	)	PUNCT
aijbe-617	238	25	30	30	NUM
aijbe-617	238	26	(	(	PUNCT
aijbe-617	238	27	10	10	NUM
aijbe-617	238	28	%	%	NOUN
aijbe-617	238	29	)	)	PUNCT
aijbe-617	238	30	36	36	NUM
aijbe-617	238	31	(	(	PUNCT
aijbe-617	238	32	12	12	NUM
aijbe-617	238	33	%	%	NOUN
aijbe-617	238	34	)	)	PUNCT
aijbe-617	238	35	48	48	NUM
aijbe-617	238	36	(	(	PUNCT
aijbe-617	238	37	16	16	NUM
aijbe-617	238	38	%	%	NOUN
aijbe-617	238	39	)	)	PUNCT
aijbe-617	239	1	3	3	NUM
aijbe-617	239	2	.	.	X
aijbe-617	239	3	through	through	ADP
aijbe-617	239	4	forensic	forensic	ADJ
aijbe-617	239	5	assessment	assessment	NOUN
aijbe-617	239	6	filling	filling	NOUN
aijbe-617	239	7	of	of	ADP
aijbe-617	239	8	fake	fake	ADJ
aijbe-617	239	9	returns	return	NOUN
aijbe-617	239	10	are	be	AUX
aijbe-617	239	11	easily	easily	ADV
aijbe-617	239	12	detected	detect	VERB
aijbe-617	239	13	.	.	PUNCT
aijbe-617	240	1	186	186	NUM
aijbe-617	240	2	(	(	PUNCT
aijbe-617	240	3	62	62	NUM
aijbe-617	240	4	%	%	NOUN
aijbe-617	240	5	)	)	PUNCT
aijbe-617	240	6	27	27	NUM
aijbe-617	240	7	(	(	PUNCT
aijbe-617	240	8	9	9	NUM
aijbe-617	240	9	%	%	NOUN
aijbe-617	240	10	)	)	PUNCT
aijbe-617	240	11	9	9	NUM
aijbe-617	240	12	(	(	PUNCT
aijbe-617	240	13	3	3	NUM
aijbe-617	240	14	%	%	NOUN
aijbe-617	240	15	)	)	PUNCT
aijbe-617	240	16	36	36	NUM
aijbe-617	240	17	(	(	PUNCT
aijbe-617	240	18	12	12	NUM
aijbe-617	240	19	%	%	NOUN
aijbe-617	240	20	)	)	PUNCT
aijbe-617	240	21	39	39	NUM
aijbe-617	240	22	(	(	PUNCT
aijbe-617	240	23	13	13	NUM
aijbe-617	240	24	%	%	NOUN
aijbe-617	240	25	)	)	PUNCT
aijbe-617	240	26	4	4	NUM
aijbe-617	240	27	.	.	X
aijbe-617	240	28	through	through	ADP
aijbe-617	240	29	forensic	forensic	ADJ
aijbe-617	240	30	accounting	accounting	NOUN
aijbe-617	240	31	tax	tax	NOUN
aijbe-617	240	32	assessment	assessment	NOUN
aijbe-617	240	33	goes	go	VERB
aijbe-617	240	34	beyond	beyond	ADP
aijbe-617	240	35	normal	normal	ADJ
aijbe-617	240	36	financial	financial	ADJ
aijbe-617	240	37	statement	statement	NOUN
aijbe-617	240	38	filled	fill	VERB
aijbe-617	240	39	by	by	ADP
aijbe-617	240	40	clients	client	NOUN
aijbe-617	240	41	.	.	PUNCT
aijbe-617	241	1	69	69	NUM
aijbe-617	241	2	(	(	PUNCT
aijbe-617	241	3	23	23	NUM
aijbe-617	241	4	%	%	NOUN
aijbe-617	241	5	)	)	PUNCT
aijbe-617	241	6	126	126	NUM
aijbe-617	241	7	(	(	PUNCT
aijbe-617	241	8	47	47	NUM
aijbe-617	241	9	%	%	NOUN
aijbe-617	241	10	)	)	PUNCT
aijbe-617	241	11	24	24	NUM
aijbe-617	241	12	(	(	PUNCT
aijbe-617	241	13	8	8	NUM
aijbe-617	241	14	%	%	NOUN
aijbe-617	241	15	)	)	PUNCT
aijbe-617	241	16	30	30	NUM
aijbe-617	241	17	(	(	PUNCT
aijbe-617	241	18	10	10	NUM
aijbe-617	241	19	%	%	NOUN
aijbe-617	241	20	)	)	PUNCT
aijbe-617	241	21	36	36	NUM
aijbe-617	241	22	(	(	PUNCT
aijbe-617	241	23	12	12	NUM
aijbe-617	241	24	%	%	NOUN
aijbe-617	241	25	)	)	PUNCT
aijbe-617	241	26	source	source	NOUN
aijbe-617	241	27	:	:	PUNCT
aijbe-617	241	28	fieldwork	fieldwork	NOUN
aijbe-617	241	29	,	,	PUNCT
aijbe-617	241	30	2024	2024	NUM
aijbe-617	241	31	from	from	ADP
aijbe-617	241	32	table	table	NOUN
aijbe-617	241	33	2	2	NUM
aijbe-617	241	34	above	above	ADV
aijbe-617	241	35	,	,	PUNCT
aijbe-617	241	36	a	a	DET
aijbe-617	241	37	greater	great	ADJ
aijbe-617	241	38	percentage	percentage	NOUN
aijbe-617	241	39	of	of	ADP
aijbe-617	241	40	the	the	DET
aijbe-617	241	41	respondents	respondent	NOUN
aijbe-617	241	42	agreed	agree	VERB
aijbe-617	241	43	that	that	SCONJ
aijbe-617	241	44	forensic	forensic	ADJ
aijbe-617	241	45	tax	tax	NOUN
aijbe-617	241	46	assessment	assessment	NOUN
aijbe-617	241	47	has	have	AUX
aijbe-617	241	48	significantly	significantly	ADV
aijbe-617	241	49	made	make	VERB
aijbe-617	241	50	it	it	PRON
aijbe-617	241	51	easier	easy	ADJ
aijbe-617	241	52	for	for	ADP
aijbe-617	241	53	tax	tax	NOUN
aijbe-617	241	54	administration	administration	NOUN
aijbe-617	241	55	in	in	ADP
aijbe-617	241	56	nigeria	nigeria	PROPN
aijbe-617	241	57	.	.	PUNCT
aijbe-617	242	1	this	this	PRON
aijbe-617	242	2	is	be	AUX
aijbe-617	242	3	evidenced	evidence	VERB
aijbe-617	242	4	by	by	ADP
aijbe-617	242	5	the	the	DET
aijbe-617	242	6	percentage	percentage	NOUN
aijbe-617	242	7	of	of	ADP
aijbe-617	242	8	respondents	respondent	NOUN
aijbe-617	242	9	that	that	PRON
aijbe-617	242	10	agreed	agree	VERB
aijbe-617	242	11	and	and	CCONJ
aijbe-617	242	12	strongly	strongly	ADV
aijbe-617	242	13	agreed	agree	VERB
aijbe-617	242	14	.	.	PUNCT
aijbe-617	243	1	some	some	PRON
aijbe-617	243	2	of	of	ADP
aijbe-617	243	3	the	the	DET
aijbe-617	243	4	respondents	respondent	NOUN
aijbe-617	243	5	however	however	ADV
aijbe-617	243	6	disagreed	disagree	VERB
aijbe-617	243	7	that	that	SCONJ
aijbe-617	243	8	forensic	forensic	ADJ
aijbe-617	243	9	tax	tax	NOUN
aijbe-617	243	10	assessment	assessment	NOUN
aijbe-617	243	11	has	have	AUX
aijbe-617	243	12	impacted	impact	VERB
aijbe-617	243	13	on	on	ADP
aijbe-617	243	14	tax	tax	NOUN
aijbe-617	243	15	administration	administration	NOUN
aijbe-617	243	16	in	in	ADP
aijbe-617	243	17	nigeria	nigeria	PROPN
aijbe-617	243	18	.	.	PUNCT
aijbe-617	244	1	this	this	PRON
aijbe-617	244	2	implies	imply	VERB
aijbe-617	244	3	that	that	SCONJ
aijbe-617	244	4	forensic	forensic	ADJ
aijbe-617	244	5	tax	tax	NOUN
aijbe-617	244	6	assessment	assessment	NOUN
aijbe-617	244	7	has	have	VERB
aijbe-617	244	8	noticeable	noticeable	ADJ
aijbe-617	244	9	effects	effect	NOUN
aijbe-617	244	10	on	on	ADP
aijbe-617	244	11	tax	tax	NOUN
aijbe-617	244	12	administration	administration	NOUN
aijbe-617	244	13	in	in	ADP
aijbe-617	244	14	nigeria	nigeria	PROPN
aijbe-617	244	15	.	.	PUNCT
aijbe-617	245	1	table	table	NOUN
aijbe-617	245	2	3	3	NUM
aijbe-617	245	3	:	:	PUNCT
aijbe-617	245	4	what	what	PRON
aijbe-617	245	5	is	be	AUX
aijbe-617	245	6	the	the	DET
aijbe-617	245	7	impact	impact	NOUN
aijbe-617	245	8	of	of	ADP
aijbe-617	245	9	forensic	forensic	ADJ
aijbe-617	245	10	tax	tax	NOUN
aijbe-617	245	11	audit	audit	NOUN
aijbe-617	245	12	on	on	ADP
aijbe-617	245	13	administration	administration	NOUN
aijbe-617	245	14	in	in	ADP
aijbe-617	245	15	nigeria	nigeria	PROPN
aijbe-617	245	16	?	?	PUNCT
aijbe-617	246	1	s	s	X
aijbe-617	246	2	/	/	SYM
aijbe-617	246	3	n	n	PRON
aijbe-617	246	4	items	item	NOUN
aijbe-617	246	5	sa	sa	VERB
aijbe-617	246	6	a	a	DET
aijbe-617	246	7	n	n	NOUN
aijbe-617	246	8	d	d	NOUN
aijbe-617	246	9	sd	sd	ADP
aijbe-617	246	10	5	5	NUM
aijbe-617	246	11	.	.	PUNCT
aijbe-617	246	12	forensic	forensic	ADJ
aijbe-617	246	13	tax	tax	NOUN
aijbe-617	246	14	audit	audit	NOUN
aijbe-617	246	15	will	will	AUX
aijbe-617	246	16	expose	expose	VERB
aijbe-617	246	17	fraudulent	fraudulent	ADJ
aijbe-617	246	18	practices	practice	NOUN
aijbe-617	246	19	of	of	ADP
aijbe-617	246	20	tax	tax	NOUN
aijbe-617	246	21	payers	payer	NOUN
aijbe-617	246	22	117	117	NUM
aijbe-617	246	23	(	(	PUNCT
aijbe-617	246	24	39	39	NUM
aijbe-617	246	25	%	%	NOUN
aijbe-617	246	26	)	)	PUNCT
aijbe-617	246	27	102	102	NUM
aijbe-617	246	28	(	(	PUNCT
aijbe-617	246	29	34	34	NUM
aijbe-617	246	30	%	%	NOUN
aijbe-617	246	31	)	)	PUNCT
aijbe-617	246	32	36	36	NUM
aijbe-617	246	33	(	(	PUNCT
aijbe-617	246	34	12	12	NUM
aijbe-617	246	35	%	%	NOUN
aijbe-617	246	36	)	)	PUNCT
aijbe-617	246	37	12	12	NUM
aijbe-617	246	38	(	(	PUNCT
aijbe-617	246	39	4	4	NUM
aijbe-617	246	40	%	%	NOUN
aijbe-617	246	41	)	)	PUNCT
aijbe-617	246	42	30	30	NUM
aijbe-617	246	43	(	(	PUNCT
aijbe-617	246	44	10	10	NUM
aijbe-617	246	45	%	%	NOUN
aijbe-617	246	46	)	)	PUNCT
aijbe-617	246	47	6	6	NUM
aijbe-617	246	48	.	.	PUNCT
aijbe-617	246	49	forensic	forensic	ADJ
aijbe-617	246	50	tax	tax	NOUN
aijbe-617	246	51	audit	audit	NOUN
aijbe-617	246	52	will	will	AUX
aijbe-617	246	53	ensure	ensure	VERB
aijbe-617	246	54	more	more	ADJ
aijbe-617	246	55	tax	tax	NOUN
aijbe-617	246	56	revenue	revenue	NOUN
aijbe-617	246	57	is	be	AUX
aijbe-617	246	58	generated	generate	VERB
aijbe-617	246	59	by	by	ADP
aijbe-617	246	60	government	government	NOUN
aijbe-617	246	61	.	.	PUNCT
aijbe-617	247	1	63	63	NUM
aijbe-617	247	2	(	(	PUNCT
aijbe-617	247	3	21	21	NUM
aijbe-617	247	4	%	%	NOUN
aijbe-617	247	5	)	)	PUNCT
aijbe-617	247	6	39	39	NUM
aijbe-617	247	7	(	(	PUNCT
aijbe-617	247	8	13	13	NUM
aijbe-617	247	9	%	%	NOUN
aijbe-617	247	10	)	)	PUNCT
aijbe-617	247	11	33	33	NUM
aijbe-617	247	12	(	(	PUNCT
aijbe-617	247	13	11	11	NUM
aijbe-617	247	14	%	%	NOUN
aijbe-617	247	15	)	)	PUNCT
aijbe-617	247	16	138	138	NUM
aijbe-617	247	17	(	(	PUNCT
aijbe-617	247	18	46	46	NUM
aijbe-617	247	19	%	%	NOUN
aijbe-617	247	20	)	)	PUNCT
aijbe-617	247	21	27	27	NUM
aijbe-617	247	22	(	(	PUNCT
aijbe-617	247	23	9	9	NUM
aijbe-617	247	24	%	%	NOUN
aijbe-617	247	25	)	)	PUNCT
aijbe-617	247	26	7	7	NUM
aijbe-617	247	27	.	.	X
aijbe-617	247	28	forensic	forensic	ADJ
aijbe-617	247	29	tax	tax	NOUN
aijbe-617	247	30	audit	audit	NOUN
aijbe-617	247	31	minimizes	minimize	VERB
aijbe-617	247	32	the	the	DET
aijbe-617	247	33	fraudulent	fraudulent	ADJ
aijbe-617	247	34	disclosure	disclosure	NOUN
aijbe-617	247	35	of	of	ADP
aijbe-617	247	36	income	income	NOUN
aijbe-617	247	37	by	by	ADP
aijbe-617	247	38	taxpayers	taxpayer	NOUN
aijbe-617	247	39	.	.	PUNCT
aijbe-617	248	1	138	138	NUM
aijbe-617	248	2	(	(	PUNCT
aijbe-617	248	3	46	46	NUM
aijbe-617	248	4	%	%	NOUN
aijbe-617	248	5	)	)	PUNCT
aijbe-617	248	6	63	63	NUM
aijbe-617	248	7	(	(	PUNCT
aijbe-617	248	8	21	21	NUM
aijbe-617	248	9	%	%	NOUN
aijbe-617	248	10	)	)	PUNCT
aijbe-617	248	11	0	0	NUM
aijbe-617	249	1	(	(	PUNCT
aijbe-617	249	2	0	0	NUM
aijbe-617	249	3	%	%	NOUN
aijbe-617	249	4	)	)	PUNCT
aijbe-617	249	5	66	66	NUM
aijbe-617	249	6	(	(	PUNCT
aijbe-617	249	7	22	22	NUM
aijbe-617	249	8	%	%	NOUN
aijbe-617	249	9	)	)	PUNCT
aijbe-617	249	10	33	33	NUM
aijbe-617	249	11	(	(	PUNCT
aijbe-617	249	12	11	11	NUM
aijbe-617	249	13	%	%	NOUN
aijbe-617	249	14	)	)	PUNCT
aijbe-617	249	15	8	8	NUM
aijbe-617	249	16	.	.	PUNCT
aijbe-617	250	1	forensic	forensic	ADJ
aijbe-617	250	2	tax	tax	NOUN
aijbe-617	250	3	audit	audit	NOUN
aijbe-617	250	4	will	will	AUX
aijbe-617	250	5	ensure	ensure	VERB
aijbe-617	250	6	tax	tax	NOUN
aijbe-617	250	7	payers	payer	NOUN
aijbe-617	250	8	prepare	prepare	VERB
aijbe-617	250	9	authentic	authentic	ADJ
aijbe-617	250	10	financial	financial	ADJ
aijbe-617	250	11	statement	statement	NOUN
aijbe-617	250	12	before	before	ADP
aijbe-617	250	13	filling	fill	VERB
aijbe-617	250	14	their	their	PRON
aijbe-617	250	15	returns	return	NOUN
aijbe-617	250	16	.	.	PUNCT
aijbe-617	251	1	51	51	NUM
aijbe-617	251	2	(	(	PUNCT
aijbe-617	251	3	17	17	NUM
aijbe-617	251	4	%	%	NOUN
aijbe-617	251	5	)	)	PUNCT
aijbe-617	251	6	129	129	NUM
aijbe-617	251	7	(	(	PUNCT
aijbe-617	251	8	43	43	NUM
aijbe-617	251	9	%	%	NOUN
aijbe-617	251	10	)	)	PUNCT
aijbe-617	251	11	27	27	NUM
aijbe-617	251	12	(	(	PUNCT
aijbe-617	251	13	9	9	NUM
aijbe-617	251	14	%	%	NOUN
aijbe-617	251	15	)	)	PUNCT
aijbe-617	251	16	42	42	NUM
aijbe-617	251	17	(	(	PUNCT
aijbe-617	251	18	14	14	NUM
aijbe-617	251	19	%	%	NOUN
aijbe-617	251	20	)	)	PUNCT
aijbe-617	251	21	51	51	NUM
aijbe-617	251	22	(	(	PUNCT
aijbe-617	251	23	17	17	NUM
aijbe-617	251	24	%	%	NOUN
aijbe-617	251	25	)	)	PUNCT
aijbe-617	251	26	source	source	NOUN
aijbe-617	251	27	:	:	PUNCT
aijbe-617	251	28	fieldwork	fieldwork	NOUN
aijbe-617	251	29	,	,	PUNCT
aijbe-617	251	30	2024	2024	NUM
aijbe-617	251	31	from	from	ADP
aijbe-617	251	32	table	table	NOUN
aijbe-617	251	33	3	3	NUM
aijbe-617	251	34	above	above	ADV
aijbe-617	251	35	,	,	PUNCT
aijbe-617	251	36	a	a	DET
aijbe-617	251	37	greater	great	ADJ
aijbe-617	251	38	percentage	percentage	NOUN
aijbe-617	251	39	of	of	ADP
aijbe-617	251	40	the	the	DET
aijbe-617	251	41	respondents	respondent	NOUN
aijbe-617	251	42	agreed	agree	VERB
aijbe-617	251	43	that	that	SCONJ
aijbe-617	251	44	forensic	forensic	ADJ
aijbe-617	251	45	tax	tax	NOUN
aijbe-617	251	46	audit	audit	NOUN
aijbe-617	251	47	has	have	AUX
aijbe-617	251	48	significantly	significantly	ADV
aijbe-617	251	49	made	make	VERB
aijbe-617	251	50	it	it	PRON
aijbe-617	251	51	easier	easy	ADJ
aijbe-617	251	52	for	for	ADP
aijbe-617	251	53	tax	tax	NOUN
aijbe-617	251	54	administration	administration	NOUN
aijbe-617	251	55	in	in	ADP
aijbe-617	251	56	nigeria	nigeria	PROPN
aijbe-617	251	57	.	.	PUNCT
aijbe-617	252	1	this	this	PRON
aijbe-617	252	2	is	be	AUX
aijbe-617	252	3	evidenced	evidence	VERB
aijbe-617	252	4	by	by	ADP
aijbe-617	252	5	the	the	DET
aijbe-617	252	6	percentage	percentage	NOUN
aijbe-617	252	7	of	of	ADP
aijbe-617	252	8	respondents	respondent	NOUN
aijbe-617	252	9	that	that	PRON
aijbe-617	252	10	agreed	agree	VERB
aijbe-617	252	11	and	and	CCONJ
aijbe-617	252	12	strongly	strongly	ADV
aijbe-617	252	13	agreed	agree	VERB
aijbe-617	252	14	.	.	PUNCT
aijbe-617	253	1	this	this	PRON
aijbe-617	253	2	implies	imply	VERB
aijbe-617	253	3	that	that	SCONJ
aijbe-617	253	4	forensic	forensic	ADJ
aijbe-617	253	5	tax	tax	NOUN
aijbe-617	253	6	audit	audit	NOUN
aijbe-617	253	7	plays	play	VERB
aijbe-617	253	8	a	a	DET
aijbe-617	253	9	significant	significant	ADJ
aijbe-617	253	10	role	role	NOUN
aijbe-617	253	11	in	in	ADP
aijbe-617	253	12	tax	tax	NOUN
aijbe-617	253	13	administration	administration	NOUN
aijbe-617	253	14	in	in	ADP
aijbe-617	253	15	nigeria	nigeria	PROPN
aijbe-617	253	16	.	.	PUNCT
aijbe-617	254	1	descriptive	descriptive	ADJ
aijbe-617	254	2	statistics	statistic	NOUN
aijbe-617	254	3	this	this	DET
aijbe-617	254	4	section	section	NOUN
aijbe-617	254	5	gives	give	VERB
aijbe-617	254	6	a	a	DET
aijbe-617	254	7	brief	brief	ADJ
aijbe-617	254	8	analysis	analysis	NOUN
aijbe-617	254	9	of	of	ADP
aijbe-617	254	10	the	the	DET
aijbe-617	254	11	responses	response	NOUN
aijbe-617	254	12	of	of	ADP
aijbe-617	254	13	the	the	DET
aijbe-617	254	14	respondents	respondent	NOUN
aijbe-617	254	15	used	use	VERB
aijbe-617	254	16	for	for	ADP
aijbe-617	254	17	this	this	DET
aijbe-617	254	18	study	study	NOUN
aijbe-617	254	19	.	.	PUNCT
aijbe-617	255	1	as	as	SCONJ
aijbe-617	255	2	mentioned	mention	VERB
aijbe-617	255	3	earlier	early	ADV
aijbe-617	255	4	,	,	PUNCT
aijbe-617	255	5	the	the	DET
aijbe-617	255	6	research	research	NOUN
aijbe-617	255	7	instrument	instrument	NOUN
aijbe-617	255	8	used	use	VERB
aijbe-617	255	9	for	for	ADP
aijbe-617	255	10	this	this	DET
aijbe-617	255	11	study	study	NOUN
aijbe-617	255	12	is	be	AUX
aijbe-617	255	13	the	the	DET
aijbe-617	255	14	questionnaire	questionnaire	NOUN
aijbe-617	255	15	.	.	PUNCT
aijbe-617	256	1	the	the	DET
aijbe-617	256	2	likert	likert	NOUN
aijbe-617	256	3	summated	summate	VERB
aijbe-617	256	4	5	5	NUM
aijbe-617	256	5	-	-	PUNCT
aijbe-617	256	6	point	point	NOUN
aijbe-617	256	7	rating	rating	NOUN
aijbe-617	256	8	scale	scale	NOUN
aijbe-617	256	9	was	be	AUX
aijbe-617	256	10	adopted	adopt	VERB
aijbe-617	256	11	by	by	ADP
aijbe-617	256	12	the	the	DET
aijbe-617	256	13	researcher	researcher	NOUN
aijbe-617	256	14	in	in	ADP
aijbe-617	256	15	the	the	DET
aijbe-617	256	16	questionnaire	questionnaire	NOUN
aijbe-617	256	17	.	.	PUNCT
aijbe-617	257	1	the	the	DET
aijbe-617	257	2	points	point	NOUN
aijbe-617	257	3	were	be	AUX
aijbe-617	257	4	allocated	allocate	VERB
aijbe-617	257	5	as	as	SCONJ
aijbe-617	257	6	follows	follow	VERB
aijbe-617	257	7	:	:	PUNCT
aijbe-617	257	8	strongly	strongly	ADV
aijbe-617	257	9	agreed	agree	VERB
aijbe-617	257	10	(	(	PUNCT
aijbe-617	257	11	sa	sa	NOUN
aijbe-617	257	12	)	)	PUNCT
aijbe-617	257	13	5	5	NUM
aijbe-617	257	14	,	,	PUNCT
aijbe-617	257	15	agreed	agree	VERB
aijbe-617	257	16	(	(	PUNCT
aijbe-617	257	17	a	a	NOUN
aijbe-617	257	18	)	)	PUNCT
aijbe-617	257	19	4	4	NUM
aijbe-617	257	20	,	,	PUNCT
aijbe-617	257	21	undecided	undecided	ADJ
aijbe-617	257	22	(	(	PUNCT
aijbe-617	257	23	u	u	NOUN
aijbe-617	257	24	)	)	PUNCT
aijbe-617	257	25	3	3	NUM
aijbe-617	257	26	,	,	PUNCT
aijbe-617	257	27	disagreed	disagree	VERB
aijbe-617	257	28	(	(	PUNCT
aijbe-617	257	29	d	d	NOUN
aijbe-617	257	30	)	)	PUNCT
aijbe-617	257	31	2	2	NUM
aijbe-617	257	32	and	and	CCONJ
aijbe-617	257	33	strongly	strongly	ADV
aijbe-617	257	34	disagreed	disagree	VERB
aijbe-617	257	35	(	(	PUNCT
aijbe-617	257	36	sd	sd	NOUN
aijbe-617	257	37	)	)	PUNCT
aijbe-617	257	38	1	1	NUM
aijbe-617	257	39	.	.	X
aijbe-617	257	40	eke	eke	ADJ
aijbe-617	257	41	robert	robert	PROPN
aijbe-617	257	42	ike	ike	PROPN
aijbe-617	257	43	and	and	CCONJ
aijbe-617	257	44	ogedegbe	ogedegbe	ADJ
aijbe-617	257	45	osariemen	osarieman	NOUN
aijbe-617	257	46	(	(	PUNCT
aijbe-617	257	47	2024	2024	NUM
aijbe-617	257	48	)	)	PUNCT
aijbe-617	257	49	12	12	NUM
aijbe-617	257	50	american	american	ADJ
aijbe-617	257	51	interdisciplinary	interdisciplinary	ADJ
aijbe-617	257	52	journal	journal	NOUN
aijbe-617	257	53	of	of	ADP
aijbe-617	257	54	business	business	NOUN
aijbe-617	257	55	and	and	CCONJ
aijbe-617	257	56	economics	economic	NOUN
aijbe-617	257	57	|	|	ADV
aijbe-617	257	58	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-617	257	59	table	table	NOUN
aijbe-617	257	60	4	4	NUM
aijbe-617	257	61	:	:	PUNCT
aijbe-617	257	62	descriptive	descriptive	ADJ
aijbe-617	257	63	statistics	statistic	NOUN
aijbe-617	257	64	table	table	NOUN
aijbe-617	257	65	fta	fta	PROPN
aijbe-617	257	66	ftau	ftau	PROPN
aijbe-617	257	67	mean	mean	VERB
aijbe-617	257	68	4.201	4.201	NUM
aijbe-617	257	69	3.441	3.441	NUM
aijbe-617	257	70	maximum	maximum	ADJ
aijbe-617	257	71	5.0	5.0	NUM
aijbe-617	257	72	5.0	5.0	NUM
aijbe-617	257	73	minimum	minimum	NOUN
aijbe-617	257	74	2.3	2.3	NUM
aijbe-617	257	75	2.4	2.4	NUM
aijbe-617	257	76	std	std	NOUN
aijbe-617	257	77	.	.	PUNCT
aijbe-617	258	1	dev	dev	PROPN
aijbe-617	258	2	.	.	PUNCT
aijbe-617	259	1	0.4487	0.4487	NUM
aijbe-617	259	2	0.4341	0.4341	NUM
aijbe-617	259	3	std	std	NOUN
aijbe-617	259	4	.	.	PUNCT
aijbe-617	259	5	error	error	NOUN
aijbe-617	259	6	0.0229	0.0229	NUM
aijbe-617	259	7	0.0221	0.0221	NUM
aijbe-617	259	8	source	source	NOUN
aijbe-617	259	9	:	:	PUNCT
aijbe-617	259	10	researcher	researcher	NOUN
aijbe-617	259	11	’s	’s	PART
aijbe-617	259	12	compilation	compilation	NOUN
aijbe-617	259	13	,	,	PUNCT
aijbe-617	259	14	2024	2024	NUM
aijbe-617	259	15	the	the	DET
aijbe-617	259	16	table	table	NOUN
aijbe-617	259	17	4	4	NUM
aijbe-617	259	18	.	.	PUNCT
aijbe-617	259	19	above	above	ADV
aijbe-617	259	20	gives	give	VERB
aijbe-617	259	21	a	a	DET
aijbe-617	259	22	description	description	NOUN
aijbe-617	259	23	of	of	ADP
aijbe-617	259	24	the	the	DET
aijbe-617	259	25	measures	measure	NOUN
aijbe-617	259	26	of	of	ADP
aijbe-617	259	27	central	central	ADJ
aijbe-617	259	28	tendency	tendency	NOUN
aijbe-617	259	29	,	,	PUNCT
aijbe-617	259	30	measures	measure	NOUN
aijbe-617	259	31	of	of	ADP
aijbe-617	259	32	dispersion	dispersion	NOUN
aijbe-617	259	33	and	and	CCONJ
aijbe-617	259	34	measure	measure	NOUN
aijbe-617	259	35	of	of	ADP
aijbe-617	259	36	normality	normality	NOUN
aijbe-617	259	37	.	.	PUNCT
aijbe-617	260	1	from	from	ADP
aijbe-617	260	2	the	the	DET
aijbe-617	260	3	result	result	NOUN
aijbe-617	260	4	above	above	ADV
aijbe-617	260	5	,	,	PUNCT
aijbe-617	260	6	it	it	PRON
aijbe-617	260	7	was	be	AUX
aijbe-617	260	8	observed	observe	VERB
aijbe-617	260	9	that	that	SCONJ
aijbe-617	260	10	the	the	DET
aijbe-617	260	11	mean	mean	ADJ
aijbe-617	260	12	value	value	NOUN
aijbe-617	260	13	of	of	ADP
aijbe-617	260	14	forensic	forensic	ADJ
aijbe-617	260	15	tax	tax	NOUN
aijbe-617	260	16	assessment	assessment	NOUN
aijbe-617	260	17	stood	stand	VERB
aijbe-617	260	18	at	at	ADP
aijbe-617	260	19	a	a	DET
aijbe-617	260	20	value	value	NOUN
aijbe-617	260	21	of	of	ADP
aijbe-617	260	22	4.201	4.201	NUM
aijbe-617	260	23	meaning	mean	VERB
aijbe-617	260	24	that	that	SCONJ
aijbe-617	260	25	more	more	ADJ
aijbe-617	260	26	of	of	ADP
aijbe-617	260	27	the	the	DET
aijbe-617	260	28	respondents	respondent	NOUN
aijbe-617	260	29	agree	agree	VERB
aijbe-617	260	30	that	that	SCONJ
aijbe-617	260	31	forensic	forensic	ADJ
aijbe-617	260	32	tax	tax	NOUN
aijbe-617	260	33	assessment	assessment	NOUN
aijbe-617	260	34	assists	assist	VERB
aijbe-617	260	35	in	in	ADP
aijbe-617	260	36	tax	tax	NOUN
aijbe-617	260	37	administration	administration	NOUN
aijbe-617	260	38	in	in	ADP
aijbe-617	260	39	nigeria	nigeria	PROPN
aijbe-617	260	40	.	.	PUNCT
aijbe-617	261	1	the	the	DET
aijbe-617	261	2	standard	standard	ADJ
aijbe-617	261	3	deviation	deviation	NOUN
aijbe-617	261	4	measuring	measure	VERB
aijbe-617	261	5	the	the	DET
aijbe-617	261	6	spread	spread	NOUN
aijbe-617	261	7	of	of	ADP
aijbe-617	261	8	the	the	DET
aijbe-617	261	9	distribution	distribution	NOUN
aijbe-617	261	10	stood	stand	VERB
aijbe-617	261	11	at	at	ADP
aijbe-617	261	12	a	a	DET
aijbe-617	261	13	value	value	NOUN
aijbe-617	261	14	of	of	ADP
aijbe-617	261	15	0.4487	0.4487	NUM
aijbe-617	261	16	,	,	PUNCT
aijbe-617	261	17	the	the	DET
aijbe-617	261	18	variable	variable	NOUN
aijbe-617	261	19	is	be	AUX
aijbe-617	261	20	normally	normally	ADV
aijbe-617	261	21	distributed	distribute	VERB
aijbe-617	261	22	.	.	PUNCT
aijbe-617	262	1	forensic	forensic	ADJ
aijbe-617	262	2	tax	tax	NOUN
aijbe-617	262	3	audit	audit	NOUN
aijbe-617	262	4	was	be	AUX
aijbe-617	262	5	found	find	VERB
aijbe-617	262	6	to	to	PART
aijbe-617	262	7	have	have	VERB
aijbe-617	262	8	a	a	DET
aijbe-617	262	9	mean	mean	ADJ
aijbe-617	262	10	value	value	NOUN
aijbe-617	262	11	of	of	ADP
aijbe-617	262	12	3.441	3.441	NUM
aijbe-617	262	13	meaning	meaning	NOUN
aijbe-617	262	14	that	that	SCONJ
aijbe-617	262	15	forensic	forensic	ADJ
aijbe-617	262	16	tax	tax	NOUN
aijbe-617	262	17	audit	audit	NOUN
aijbe-617	262	18	has	have	VERB
aijbe-617	262	19	positive	positive	ADJ
aijbe-617	262	20	effect	effect	NOUN
aijbe-617	262	21	on	on	ADP
aijbe-617	262	22	tax	tax	NOUN
aijbe-617	262	23	administration	administration	NOUN
aijbe-617	262	24	,	,	PUNCT
aijbe-617	262	25	the	the	DET
aijbe-617	262	26	standard	standard	ADJ
aijbe-617	262	27	deviation	deviation	NOUN
aijbe-617	262	28	measuring	measure	VERB
aijbe-617	262	29	the	the	DET
aijbe-617	262	30	spread	spread	NOUN
aijbe-617	262	31	of	of	ADP
aijbe-617	262	32	the	the	DET
aijbe-617	262	33	distribution	distribution	NOUN
aijbe-617	262	34	stood	stand	VERB
aijbe-617	262	35	at	at	ADP
aijbe-617	262	36	a	a	DET
aijbe-617	262	37	value	value	NOUN
aijbe-617	262	38	of	of	ADP
aijbe-617	262	39	0	0	NUM
aijbe-617	262	40	.	.	PUNCT
aijbe-617	262	41	4341	4341	NUM
aijbe-617	262	42	..	..	PUNCT
aijbe-617	263	1	correlation	correlation	NOUN
aijbe-617	263	2	of	of	ADP
aijbe-617	263	3	variables	variable	NOUN
aijbe-617	263	4	the	the	DET
aijbe-617	263	5	pearson	pearson	PROPN
aijbe-617	263	6	correlation	correlation	NOUN
aijbe-617	263	7	coefficient	coefficient	NOUN
aijbe-617	263	8	was	be	AUX
aijbe-617	263	9	used	use	VERB
aijbe-617	263	10	to	to	PART
aijbe-617	263	11	establish	establish	VERB
aijbe-617	263	12	the	the	DET
aijbe-617	263	13	kind	kind	NOUN
aijbe-617	263	14	of	of	ADP
aijbe-617	263	15	relationship	relationship	NOUN
aijbe-617	263	16	that	that	PRON
aijbe-617	263	17	exists	exist	VERB
aijbe-617	263	18	between	between	ADP
aijbe-617	263	19	the	the	DET
aijbe-617	263	20	independent	independent	ADJ
aijbe-617	263	21	and	and	CCONJ
aijbe-617	263	22	dependent	dependent	ADJ
aijbe-617	263	23	variables	variable	NOUN
aijbe-617	263	24	in	in	ADP
aijbe-617	263	25	this	this	DET
aijbe-617	263	26	research	research	NOUN
aijbe-617	263	27	work	work	NOUN
aijbe-617	263	28	.	.	PUNCT
aijbe-617	264	1	the	the	DET
aijbe-617	264	2	criteria	criterion	NOUN
aijbe-617	264	3	are	be	AUX
aijbe-617	264	4	that	that	SCONJ
aijbe-617	264	5	if	if	SCONJ
aijbe-617	264	6	pearson	pearson	PROPN
aijbe-617	264	7	correlation	correlation	NOUN
aijbe-617	264	8	(	(	PUNCT
aijbe-617	264	9	r	r	NOUN
aijbe-617	264	10	-	-	PUNCT
aijbe-617	264	11	value	value	NOUN
aijbe-617	264	12	)	)	PUNCT
aijbe-617	264	13	is	be	AUX
aijbe-617	264	14	positive	positive	ADJ
aijbe-617	264	15	,	,	PUNCT
aijbe-617	264	16	then	then	ADV
aijbe-617	264	17	,	,	PUNCT
aijbe-617	264	18	there	there	PRON
aijbe-617	264	19	is	be	VERB
aijbe-617	264	20	a	a	DET
aijbe-617	264	21	relationship	relationship	NOUN
aijbe-617	264	22	between	between	ADP
aijbe-617	264	23	the	the	DET
aijbe-617	264	24	dependent	dependent	ADJ
aijbe-617	264	25	and	and	CCONJ
aijbe-617	264	26	independent	independent	ADJ
aijbe-617	264	27	variables	variable	NOUN
aijbe-617	264	28	.	.	PUNCT
aijbe-617	265	1	however	however	ADV
aijbe-617	265	2	,	,	PUNCT
aijbe-617	265	3	if	if	SCONJ
aijbe-617	265	4	pearson	pearson	NOUN
aijbe-617	265	5	correlation	correlation	NOUN
aijbe-617	265	6	(	(	PUNCT
aijbe-617	265	7	r	r	NOUN
aijbe-617	265	8	-	-	PUNCT
aijbe-617	265	9	value	value	NOUN
aijbe-617	265	10	)	)	PUNCT
aijbe-617	265	11	is	be	AUX
aijbe-617	265	12	negative	negative	ADJ
aijbe-617	265	13	,	,	PUNCT
aijbe-617	265	14	there	there	PRON
aijbe-617	265	15	is	be	VERB
aijbe-617	265	16	no	no	DET
aijbe-617	265	17	relationship	relationship	NOUN
aijbe-617	265	18	between	between	ADP
aijbe-617	265	19	the	the	DET
aijbe-617	265	20	variables	variable	NOUN
aijbe-617	265	21	.	.	PUNCT
aijbe-617	266	1	furthermore	furthermore	ADV
aijbe-617	266	2	,	,	PUNCT
aijbe-617	266	3	a	a	DET
aijbe-617	266	4	variable	variable	NOUN
aijbe-617	266	5	is	be	AUX
aijbe-617	266	6	said	say	VERB
aijbe-617	266	7	to	to	PART
aijbe-617	266	8	be	be	AUX
aijbe-617	266	9	significant	significant	ADJ
aijbe-617	266	10	at	at	ADP
aijbe-617	266	11	5	5	NUM
aijbe-617	266	12	%	%	NOUN
aijbe-617	266	13	level	level	NOUN
aijbe-617	266	14	of	of	ADP
aijbe-617	266	15	significance	significance	NOUN
aijbe-617	266	16	if	if	SCONJ
aijbe-617	266	17	its	its	PRON
aijbe-617	266	18	p	p	NOUN
aijbe-617	266	19	-	-	PUNCT
aijbe-617	266	20	value	value	NOUN
aijbe-617	266	21	is	be	AUX
aijbe-617	266	22	less	less	ADJ
aijbe-617	266	23	than	than	ADP
aijbe-617	266	24	0.05	0.05	NUM
aijbe-617	266	25	.	.	PUNCT
aijbe-617	267	1	while	while	SCONJ
aijbe-617	267	2	it	it	PRON
aijbe-617	267	3	is	be	AUX
aijbe-617	267	4	insignificant	insignificant	ADJ
aijbe-617	267	5	if	if	SCONJ
aijbe-617	267	6	its	its	PRON
aijbe-617	267	7	p	p	NOUN
aijbe-617	267	8	-	-	PUNCT
aijbe-617	267	9	value	value	NOUN
aijbe-617	267	10	is	be	AUX
aijbe-617	267	11	greater	great	ADJ
aijbe-617	267	12	than	than	ADP
aijbe-617	267	13	0.05	0.05	NUM
aijbe-617	267	14	.	.	PUNCT
aijbe-617	267	15	table	table	NOUN
aijbe-617	267	16	5	5	NUM
aijbe-617	267	17	:	:	PUNCT
aijbe-617	267	18	correlation	correlation	NOUN
aijbe-617	267	19	result	result	NOUN
aijbe-617	267	20	:	:	PUNCT
aijbe-617	267	21	forensic	forensic	ADJ
aijbe-617	267	22	accounting	accounting	NOUN
aijbe-617	267	23	and	and	CCONJ
aijbe-617	267	24	tax	tax	NOUN
aijbe-617	267	25	admiration	admiration	NOUN
aijbe-617	267	26	.	.	PUNCT
aijbe-617	268	1	correlation	correlation	NOUN
aijbe-617	268	2	probability	probability	NOUN
aijbe-617	268	3	observations	observation	NOUN
aijbe-617	268	4	fta	fta	PROPN
aijbe-617	268	5	ftau	ftau	VERB
aijbe-617	268	6	fta	fta	PROPN
aijbe-617	268	7	r	r	NOUN
aijbe-617	268	8	value	value	NOUN
aijbe-617	268	9	1	1	NUM
aijbe-617	268	10	p	p	NOUN
aijbe-617	268	11	value	value	NOUN
aijbe-617	268	12	n	n	ADV
aijbe-617	268	13	300	300	NUM
aijbe-617	268	14	ftau	ftau	NOUN
aijbe-617	268	15	r	r	NOUN
aijbe-617	268	16	value	value	NOUN
aijbe-617	268	17	.299	.299	NUM
aijbe-617	268	18	1	1	NUM
aijbe-617	268	19	p	p	NOUN
aijbe-617	268	20	value	value	NOUN
aijbe-617	268	21	.002	.002	NUM
aijbe-617	268	22	n	n	CCONJ
aijbe-617	268	23	300	300	NUM
aijbe-617	268	24	300	300	NUM
aijbe-617	268	25	source	source	NOUN
aijbe-617	268	26	:	:	PUNCT
aijbe-617	268	27	output	output	NOUN
aijbe-617	268	28	from	from	ADP
aijbe-617	268	29	spss	spss	PROPN
aijbe-617	268	30	(	(	PUNCT
aijbe-617	268	31	2024	2024	NUM
aijbe-617	268	32	)	)	PUNCT
aijbe-617	268	33	*	*	PUNCT
aijbe-617	269	1	*	*	X
aijbe-617	269	2	.	.	PUNCT
aijbe-617	269	3	correlation	correlation	NOUN
aijbe-617	269	4	is	be	AUX
aijbe-617	269	5	significant	significant	ADJ
aijbe-617	269	6	at	at	ADP
aijbe-617	269	7	the	the	DET
aijbe-617	269	8	0.01	0.01	NUM
aijbe-617	269	9	level	level	NOUN
aijbe-617	269	10	(	(	PUNCT
aijbe-617	269	11	2	2	NUM
aijbe-617	269	12	-	-	PUNCT
aijbe-617	269	13	tailed	tailed	ADJ
aijbe-617	269	14	)	)	PUNCT
aijbe-617	269	15	.	.	PUNCT
aijbe-617	270	1	*	*	PUNCT
aijbe-617	270	2	.	.	PUNCT
aijbe-617	271	1	correlation	correlation	NOUN
aijbe-617	271	2	is	be	AUX
aijbe-617	271	3	significant	significant	ADJ
aijbe-617	271	4	at	at	ADP
aijbe-617	271	5	the	the	DET
aijbe-617	271	6	0.05	0.05	NUM
aijbe-617	271	7	level	level	NOUN
aijbe-617	271	8	(	(	PUNCT
aijbe-617	271	9	2	2	NUM
aijbe-617	271	10	-	-	PUNCT
aijbe-617	271	11	tailed	tailed	ADJ
aijbe-617	271	12	)	)	PUNCT
aijbe-617	271	13	.	.	PUNCT
aijbe-617	272	1	note	note	NOUN
aijbe-617	272	2	:	:	PUNCT
aijbe-617	272	3	r	r	NOUN
aijbe-617	272	4	-	-	PUNCT
aijbe-617	272	5	value	value	NOUN
aijbe-617	272	6	=	=	NOUN
aijbe-617	272	7	pearson	pearson	NOUN
aijbe-617	272	8	correlation	correlation	NOUN
aijbe-617	272	9	p	p	NOUN
aijbe-617	272	10	-	-	PUNCT
aijbe-617	272	11	value	value	NOUN
aijbe-617	272	12	=	=	PUNCT
aijbe-617	272	13	sig	sig	NOUN
aijbe-617	272	14	(	(	PUNCT
aijbe-617	272	15	2	2	NUM
aijbe-617	272	16	tailed	tail	VERB
aijbe-617	272	17	)	)	PUNCT
aijbe-617	272	18	from	from	ADP
aijbe-617	272	19	the	the	DET
aijbe-617	272	20	table	table	NOUN
aijbe-617	272	21	above	above	ADV
aijbe-617	272	22	,	,	PUNCT
aijbe-617	272	23	it	it	PRON
aijbe-617	272	24	was	be	AUX
aijbe-617	272	25	observed	observe	VERB
aijbe-617	272	26	that	that	SCONJ
aijbe-617	272	27	forensic	forensic	ADJ
aijbe-617	272	28	tax	tax	NOUN
aijbe-617	272	29	audit	audit	NOUN
aijbe-617	272	30	was	be	AUX
aijbe-617	272	31	found	find	VERB
aijbe-617	272	32	to	to	PART
aijbe-617	272	33	be	be	AUX
aijbe-617	272	34	positively	positively	ADV
aijbe-617	272	35	correlated	correlate	VERB
aijbe-617	272	36	with	with	ADP
aijbe-617	272	37	forensic	forensic	ADJ
aijbe-617	272	38	tax	tax	NOUN
aijbe-617	272	39	assessment	assessment	NOUN
aijbe-617	272	40	.	.	PUNCT
aijbe-617	273	1	it	it	PRON
aijbe-617	273	2	was	be	AUX
aijbe-617	273	3	also	also	ADV
aijbe-617	273	4	found	find	VERB
aijbe-617	273	5	to	to	PART
aijbe-617	273	6	be	be	AUX
aijbe-617	273	7	statistically	statistically	ADV
aijbe-617	273	8	significant	significant	ADJ
aijbe-617	273	9	when	when	SCONJ
aijbe-617	273	10	tested	test	VERB
aijbe-617	273	11	at	at	ADP
aijbe-617	273	12	5	5	NUM
aijbe-617	273	13	%	%	NOUN
aijbe-617	273	14	level	level	NOUN
aijbe-617	273	15	of	of	ADP
aijbe-617	273	16	significant	significant	ADJ
aijbe-617	273	17	(	(	PUNCT
aijbe-617	273	18	p>0.05	p>0.05	PROPN
aijbe-617	273	19	)	)	PUNCT
aijbe-617	273	20	.	.	PUNCT
aijbe-617	274	1	this	this	PRON
aijbe-617	274	2	means	mean	VERB
aijbe-617	274	3	that	that	SCONJ
aijbe-617	274	4	at	at	ADP
aijbe-617	274	5	the	the	DET
aijbe-617	274	6	moment	moment	NOUN
aijbe-617	274	7	with	with	ADP
aijbe-617	274	8	forensic	forensic	ADJ
aijbe-617	274	9	tax	tax	NOUN
aijbe-617	274	10	audit	audit	NOUN
aijbe-617	274	11	,	,	PUNCT
aijbe-617	274	12	it	it	PRON
aijbe-617	274	13	possible	possible	ADJ
aijbe-617	274	14	for	for	SCONJ
aijbe-617	274	15	forensic	forensic	ADJ
aijbe-617	274	16	tax	tax	NOUN
aijbe-617	274	17	assessment	assessment	NOUN
aijbe-617	274	18	to	to	PART
aijbe-617	274	19	be	be	AUX
aijbe-617	274	20	possible	possible	ADJ
aijbe-617	274	21	.	.	PUNCT
aijbe-617	275	1	this	this	PRON
aijbe-617	275	2	means	mean	VERB
aijbe-617	275	3	that	that	SCONJ
aijbe-617	275	4	as	as	SCONJ
aijbe-617	275	5	improvement	improvement	NOUN
aijbe-617	275	6	in	in	ADP
aijbe-617	275	7	full	full	ADJ
aijbe-617	275	8	forensic	forensic	ADJ
aijbe-617	275	9	tax	tax	NOUN
aijbe-617	275	10	audit	audit	NOUN
aijbe-617	275	11	aids	aids	PROPN
aijbe-617	275	12	tax	tax	PROPN
aijbe-617	275	13	administration	administration	NOUN
aijbe-617	275	14	since	since	SCONJ
aijbe-617	275	15	a	a	DET
aijbe-617	275	16	positive	positive	ADJ
aijbe-617	275	17	relationship	relationship	NOUN
aijbe-617	275	18	exists	exist	VERB
aijbe-617	275	19	between	between	ADP
aijbe-617	275	20	the	the	DET
aijbe-617	275	21	two	two	NUM
aijbe-617	275	22	variables	variable	NOUN
aijbe-617	275	23	.	.	PUNCT
aijbe-617	276	1	regression	regression	VERB
aijbe-617	276	2	analysis	analysis	NOUN
aijbe-617	276	3	eke	eke	ADJ
aijbe-617	276	4	robert	robert	PROPN
aijbe-617	276	5	ike	ike	PROPN
aijbe-617	276	6	and	and	CCONJ
aijbe-617	276	7	ogedegbe	ogedegbe	ADJ
aijbe-617	276	8	osariemen	osarieman	NOUN
aijbe-617	276	9	(	(	PUNCT
aijbe-617	276	10	2024	2024	NUM
aijbe-617	276	11	)	)	PUNCT
aijbe-617	276	12	13	13	NUM
aijbe-617	276	13	american	american	ADJ
aijbe-617	276	14	interdisciplinary	interdisciplinary	ADJ
aijbe-617	276	15	journal	journal	NOUN
aijbe-617	276	16	of	of	ADP
aijbe-617	276	17	business	business	NOUN
aijbe-617	276	18	and	and	CCONJ
aijbe-617	276	19	economics	economic	NOUN
aijbe-617	276	20	|	|	ADV
aijbe-617	276	21	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	NOUN
aijbe-617	276	22	table	table	NOUN
aijbe-617	276	23	6	6	NUM
aijbe-617	276	24	:	:	PUNCT
aijbe-617	276	25	regression	regression	NOUN
aijbe-617	276	26	model	model	NOUN
aijbe-617	276	27	summary	summary	PROPN
aijbe-617	276	28	model	model	NOUN
aijbe-617	276	29	summaryb	summaryb	PROPN
aijbe-617	276	30	model	model	NOUN
aijbe-617	276	31	r	r	NOUN
aijbe-617	276	32	r	r	NOUN
aijbe-617	276	33	square	square	ADJ
aijbe-617	276	34	adjusted	adjust	VERB
aijbe-617	276	35	r	r	NOUN
aijbe-617	276	36	square	square	ADJ
aijbe-617	276	37	std	std	NOUN
aijbe-617	276	38	.	.	PUNCT
aijbe-617	277	1	error	error	NOUN
aijbe-617	277	2	of	of	ADP
aijbe-617	277	3	the	the	DET
aijbe-617	277	4	estimate	estimate	NOUN
aijbe-617	277	5	1	1	NUM
aijbe-617	277	6	.704a	.704a	PROPN
aijbe-617	277	7	.689	.689	NUM
aijbe-617	277	8	.621	.621	NUM
aijbe-617	277	9	0.154	0.154	NUM
aijbe-617	277	10	a.	a.	NOUN
aijbe-617	277	11	predictors	predictor	NOUN
aijbe-617	277	12	:	:	PUNCT
aijbe-617	277	13	(	(	PUNCT
aijbe-617	277	14	constant	constant	ADJ
aijbe-617	277	15	)	)	PUNCT
aijbe-617	277	16	,	,	PUNCT
aijbe-617	277	17	forensic	forensic	ADJ
aijbe-617	277	18	tax	tax	NOUN
aijbe-617	277	19	assessment	assessment	NOUN
aijbe-617	277	20	,	,	PUNCT
aijbe-617	277	21	forensic	forensic	ADJ
aijbe-617	277	22	tax	tax	NOUN
aijbe-617	277	23	audit	audit	NOUN
aijbe-617	277	24	,	,	PUNCT
aijbe-617	277	25	b.	b.	PROPN
aijbe-617	277	26	dependent	dependent	ADJ
aijbe-617	277	27	variable	variable	NOUN
aijbe-617	277	28	:	:	PUNCT
aijbe-617	277	29	tax	tax	PROPN
aijbe-617	277	30	administration	administration	NOUN
aijbe-617	277	31	source	source	NOUN
aijbe-617	277	32	:	:	PUNCT
aijbe-617	277	33	author	author	NOUN
aijbe-617	277	34	’s	’s	PART
aijbe-617	277	35	computation	computation	NOUN
aijbe-617	277	36	,	,	PUNCT
aijbe-617	277	37	2024	2024	NUM
aijbe-617	277	38	the	the	DET
aijbe-617	277	39	table	table	NOUN
aijbe-617	277	40	above	above	ADV
aijbe-617	277	41	reveals	reveal	VERB
aijbe-617	277	42	the	the	DET
aijbe-617	277	43	model	model	NOUN
aijbe-617	277	44	summary	summary	NOUN
aijbe-617	277	45	of	of	ADP
aijbe-617	277	46	the	the	DET
aijbe-617	277	47	study	study	NOUN
aijbe-617	277	48	.	.	PUNCT
aijbe-617	278	1	the	the	DET
aijbe-617	278	2	adjusted	adjusted	ADJ
aijbe-617	278	3	r	r	NOUN
aijbe-617	278	4	-	-	PUNCT
aijbe-617	278	5	squared	square	VERB
aijbe-617	278	6	stood	stand	VERB
aijbe-617	278	7	at	at	ADP
aijbe-617	278	8	0.704	0.704	NUM
aijbe-617	278	9	.	.	PUNCT
aijbe-617	279	1	it	it	PRON
aijbe-617	279	2	implies	imply	VERB
aijbe-617	279	3	that	that	SCONJ
aijbe-617	279	4	about	about	ADV
aijbe-617	279	5	70.4	70.4	NUM
aijbe-617	279	6	%	%	NOUN
aijbe-617	279	7	of	of	ADP
aijbe-617	279	8	the	the	DET
aijbe-617	279	9	systematic	systematic	ADJ
aijbe-617	279	10	variation	variation	NOUN
aijbe-617	279	11	is	be	AUX
aijbe-617	279	12	caused	cause	VERB
aijbe-617	279	13	by	by	ADP
aijbe-617	279	14	independent	independent	ADJ
aijbe-617	279	15	variable	variable	NOUN
aijbe-617	279	16	of	of	ADP
aijbe-617	279	17	the	the	DET
aijbe-617	279	18	study	study	NOUN
aijbe-617	279	19	.	.	PUNCT
aijbe-617	280	1	however	however	ADV
aijbe-617	280	2	,	,	PUNCT
aijbe-617	280	3	30	30	NUM
aijbe-617	280	4	.	.	PUNCT
aijbe-617	281	1	%	%	NOUN
aijbe-617	281	2	of	of	ADP
aijbe-617	281	3	the	the	DET
aijbe-617	281	4	systematic	systematic	ADJ
aijbe-617	281	5	variation	variation	NOUN
aijbe-617	281	6	are	be	AUX
aijbe-617	281	7	caused	cause	VERB
aijbe-617	281	8	by	by	ADP
aijbe-617	281	9	other	other	ADJ
aijbe-617	281	10	variables	variable	NOUN
aijbe-617	281	11	not	not	PART
aijbe-617	281	12	used	use	VERB
aijbe-617	281	13	in	in	ADP
aijbe-617	281	14	the	the	DET
aijbe-617	281	15	model	model	NOUN
aijbe-617	281	16	but	but	CCONJ
aijbe-617	281	17	was	be	AUX
aijbe-617	281	18	adequately	adequately	ADV
aijbe-617	281	19	accounted	account	VERB
aijbe-617	281	20	for	for	ADP
aijbe-617	281	21	by	by	ADP
aijbe-617	281	22	the	the	DET
aijbe-617	281	23	standard	standard	ADJ
aijbe-617	281	24	error	error	NOUN
aijbe-617	281	25	of	of	ADP
aijbe-617	281	26	the	the	DET
aijbe-617	281	27	regression	regression	NOUN
aijbe-617	281	28	,	,	PUNCT
aijbe-617	281	29	se	se	X
aijbe-617	281	30	=	=	VERB
aijbe-617	281	31	0.154	0.154	NUM
aijbe-617	281	32	.	.	PUNCT
aijbe-617	282	1	table	table	NOUN
aijbe-617	282	2	7	7	NUM
aijbe-617	282	3	:	:	PUNCT
aijbe-617	282	4	model	model	PROPN
aijbe-617	282	5	fitness	fitness	PROPN
aijbe-617	282	6	anovaa	anovaa	PROPN
aijbe-617	282	7	model	model	PROPN
aijbe-617	282	8	sum	sum	PROPN
aijbe-617	282	9	of	of	ADP
aijbe-617	282	10	squares	square	NOUN
aijbe-617	282	11	df	df	PROPN
aijbe-617	282	12	mean	mean	PROPN
aijbe-617	282	13	square	square	PROPN
aijbe-617	282	14	f	f	PROPN
aijbe-617	282	15	sig	sig	PROPN
aijbe-617	282	16	.	.	PROPN
aijbe-617	282	17	1	1	NUM
aijbe-617	282	18	regression	regression	VERB
aijbe-617	282	19	6.915	6.915	NUM
aijbe-617	282	20	1	1	NUM
aijbe-617	282	21	6.915	6.915	NUM
aijbe-617	282	22	39.452	39.452	NUM
aijbe-617	282	23	.002b	.002b	PROPN
aijbe-617	282	24	residual	residual	ADJ
aijbe-617	283	1	65.411	65.411	NUM
aijbe-617	283	2	388	388	NUM
aijbe-617	283	3	0.168	0.168	NUM
aijbe-617	283	4	total	total	ADJ
aijbe-617	283	5	72.326	72.326	NUM
aijbe-617	283	6	389	389	NUM
aijbe-617	283	7	a.	a.	NOUN
aijbe-617	283	8	dependent	dependent	ADJ
aijbe-617	283	9	variable	variable	NOUN
aijbe-617	283	10	:	:	PUNCT
aijbe-617	283	11	tax	tax	PROPN
aijbe-617	283	12	administration	administration	PROPN
aijbe-617	283	13	b.	b.	PROPN
aijbe-617	283	14	predictors	predictor	NOUN
aijbe-617	283	15	:	:	PUNCT
aijbe-617	283	16	(	(	PUNCT
aijbe-617	283	17	constant	constant	ADJ
aijbe-617	283	18	)	)	PUNCT
aijbe-617	283	19	,	,	PUNCT
aijbe-617	283	20	forensic	forensic	ADJ
aijbe-617	283	21	tax	tax	NOUN
aijbe-617	283	22	assessment	assessment	NOUN
aijbe-617	283	23	,	,	PUNCT
aijbe-617	283	24	forensic	forensic	ADJ
aijbe-617	283	25	tax	tax	NOUN
aijbe-617	283	26	audit	audit	NOUN
aijbe-617	283	27	,	,	PUNCT
aijbe-617	283	28	source	source	NOUN
aijbe-617	283	29	:	:	PUNCT
aijbe-617	283	30	author	author	NOUN
aijbe-617	283	31	’s	’s	PART
aijbe-617	283	32	computation	computation	NOUN
aijbe-617	283	33	,	,	PUNCT
aijbe-617	283	34	2024	2024	NUM
aijbe-617	283	35	the	the	DET
aijbe-617	283	36	anova	anova	PROPN
aijbe-617	283	37	table	table	NOUN
aijbe-617	283	38	revealed	reveal	VERB
aijbe-617	283	39	that	that	SCONJ
aijbe-617	283	40	the	the	DET
aijbe-617	283	41	model	model	NOUN
aijbe-617	283	42	was	be	AUX
aijbe-617	283	43	statistically	statistically	ADV
aijbe-617	283	44	fit	fit	ADJ
aijbe-617	283	45	,	,	PUNCT
aijbe-617	283	46	f	f	PROPN
aijbe-617	283	47	=	=	SYM
aijbe-617	283	48	39.452	39.452	NUM
aijbe-617	283	49	,	,	PUNCT
aijbe-617	283	50	df	df	PROPN
aijbe-617	283	51	=	=	SYM
aijbe-617	283	52	1,388	1,388	NUM
aijbe-617	283	53	,	,	PUNCT
aijbe-617	283	54	p	p	X
aijbe-617	283	55	=	=	PUNCT
aijbe-617	283	56	0.002	0.002	NUM
aijbe-617	283	57	<	<	X
aijbe-617	283	58	0.05	0.05	NUM
aijbe-617	283	59	.	.	PUNCT
aijbe-617	283	60	table	table	NOUN
aijbe-617	283	61	8	8	NUM
aijbe-617	283	62	:	:	PUNCT
aijbe-617	283	63	regression	regression	NOUN
aijbe-617	283	64	coefficient	coefficient	NOUN
aijbe-617	283	65	dependent	dependent	ADJ
aijbe-617	283	66	variable	variable	NOUN
aijbe-617	283	67	:	:	PUNCT
aijbe-617	283	68	tax	tax	NOUN
aijbe-617	283	69	administration	administration	NOUN
aijbe-617	283	70	.	.	PUNCT
aijbe-617	284	1	source	source	NOUN
aijbe-617	284	2	:	:	PUNCT
aijbe-617	284	3	author	author	NOUN
aijbe-617	284	4	’s	’s	PART
aijbe-617	284	5	computation	computation	NOUN
aijbe-617	284	6	,	,	PUNCT
aijbe-617	284	7	2024	2024	NUM
aijbe-617	284	8	regression	regression	NOUN
aijbe-617	284	9	analysis	analysis	NOUN
aijbe-617	284	10	was	be	AUX
aijbe-617	284	11	used	use	VERB
aijbe-617	284	12	to	to	PART
aijbe-617	284	13	establish	establish	VERB
aijbe-617	284	14	the	the	DET
aijbe-617	284	15	impact	impact	NOUN
aijbe-617	284	16	of	of	ADP
aijbe-617	284	17	impact	impact	NOUN
aijbe-617	284	18	of	of	ADP
aijbe-617	284	19	the	the	DET
aijbe-617	284	20	independent	independent	ADJ
aijbe-617	284	21	variable	variable	NOUN
aijbe-617	284	22	on	on	ADP
aijbe-617	284	23	the	the	DET
aijbe-617	284	24	dependent	dependent	ADJ
aijbe-617	284	25	variables	variable	NOUN
aijbe-617	284	26	.	.	PUNCT
aijbe-617	285	1	the	the	DET
aijbe-617	285	2	rule	rule	NOUN
aijbe-617	285	3	is	be	AUX
aijbe-617	285	4	that	that	SCONJ
aijbe-617	285	5	if	if	SCONJ
aijbe-617	285	6	the	the	DET
aijbe-617	285	7	coefficient	coefficient	NOUN
aijbe-617	285	8	is	be	AUX
aijbe-617	285	9	positive	positive	ADJ
aijbe-617	285	10	,	,	PUNCT
aijbe-617	285	11	then	then	ADV
aijbe-617	285	12	there	there	PRON
aijbe-617	285	13	is	be	VERB
aijbe-617	285	14	a	a	DET
aijbe-617	285	15	positive	positive	ADJ
aijbe-617	285	16	relationship	relationship	NOUN
aijbe-617	285	17	between	between	ADP
aijbe-617	285	18	dependent	dependent	ADJ
aijbe-617	285	19	and	and	CCONJ
aijbe-617	285	20	independent	independent	ADJ
aijbe-617	285	21	variables	variable	NOUN
aijbe-617	285	22	.	.	PUNCT
aijbe-617	286	1	however	however	ADV
aijbe-617	286	2	,	,	PUNCT
aijbe-617	286	3	if	if	SCONJ
aijbe-617	286	4	the	the	DET
aijbe-617	286	5	coefficient	coefficient	NOUN
aijbe-617	286	6	is	be	AUX
aijbe-617	286	7	negative	negative	ADJ
aijbe-617	286	8	,	,	PUNCT
aijbe-617	286	9	there	there	PRON
aijbe-617	286	10	is	be	VERB
aijbe-617	286	11	a	a	DET
aijbe-617	286	12	negative	negative	ADJ
aijbe-617	286	13	relationship	relationship	NOUN
aijbe-617	286	14	between	between	ADP
aijbe-617	286	15	the	the	DET
aijbe-617	286	16	variables	variable	NOUN
aijbe-617	286	17	.	.	PUNCT
aijbe-617	287	1	furthermore	furthermore	ADV
aijbe-617	287	2	,	,	PUNCT
aijbe-617	287	3	the	the	DET
aijbe-617	287	4	result	result	NOUN
aijbe-617	287	5	is	be	AUX
aijbe-617	287	6	said	say	VERB
aijbe-617	287	7	to	to	PART
aijbe-617	287	8	be	be	AUX
aijbe-617	287	9	statistically	statistically	ADV
aijbe-617	287	10	significant	significant	ADJ
aijbe-617	287	11	at	at	ADP
aijbe-617	287	12	5	5	NUM
aijbe-617	287	13	%	%	NOUN
aijbe-617	287	14	level	level	NOUN
aijbe-617	287	15	of	of	ADP
aijbe-617	287	16	significance	significance	NOUN
aijbe-617	287	17	if	if	SCONJ
aijbe-617	287	18	its	its	PRON
aijbe-617	287	19	probability	probability	NOUN
aijbe-617	287	20	value	value	NOUN
aijbe-617	287	21	(	(	PUNCT
aijbe-617	287	22	p	p	NOUN
aijbe-617	287	23	-	-	PUNCT
aijbe-617	287	24	value	value	NOUN
aijbe-617	287	25	)	)	PUNCT
aijbe-617	287	26	is	be	AUX
aijbe-617	287	27	less	less	ADJ
aijbe-617	287	28	than	than	ADP
aijbe-617	287	29	0.05	0.05	NUM
aijbe-617	287	30	.	.	PUNCT
aijbe-617	288	1	while	while	SCONJ
aijbe-617	288	2	it	it	PRON
aijbe-617	288	3	is	be	AUX
aijbe-617	288	4	insignificant	insignificant	ADJ
aijbe-617	288	5	if	if	SCONJ
aijbe-617	288	6	its	its	PRON
aijbe-617	288	7	probability	probability	NOUN
aijbe-617	288	8	value	value	NOUN
aijbe-617	288	9	(	(	PUNCT
aijbe-617	288	10	p	p	NOUN
aijbe-617	288	11	-	-	PUNCT
aijbe-617	288	12	value	value	NOUN
aijbe-617	288	13	)	)	PUNCT
aijbe-617	288	14	is	be	AUX
aijbe-617	288	15	greater	great	ADJ
aijbe-617	288	16	than	than	ADP
aijbe-617	288	17	0.05	0.05	NUM
aijbe-617	288	18	.	.	PUNCT
aijbe-617	289	1	discussion	discussion	NOUN
aijbe-617	289	2	of	of	ADP
aijbe-617	289	3	findings	finding	NOUN
aijbe-617	289	4	the	the	DET
aijbe-617	289	5	discussion	discussion	NOUN
aijbe-617	289	6	of	of	ADP
aijbe-617	289	7	the	the	DET
aijbe-617	289	8	results	result	NOUN
aijbe-617	289	9	is	be	AUX
aijbe-617	289	10	based	base	VERB
aijbe-617	289	11	on	on	ADP
aijbe-617	289	12	the	the	DET
aijbe-617	289	13	regression	regression	NOUN
aijbe-617	289	14	tables	table	NOUN
aijbe-617	289	15	6	6	NUM
aijbe-617	289	16	.	.	PUNCT
aijbe-617	290	1	the	the	DET
aijbe-617	290	2	results	result	NOUN
aijbe-617	290	3	are	be	AUX
aijbe-617	290	4	discussed	discuss	VERB
aijbe-617	290	5	below	below	ADV
aijbe-617	290	6	;	;	PUNCT
aijbe-617	290	7	forensic	forensic	ADJ
aijbe-617	290	8	tax	tax	NOUN
aijbe-617	290	9	assessment	assessment	NOUN
aijbe-617	290	10	and	and	CCONJ
aijbe-617	290	11	tax	tax	NOUN
aijbe-617	290	12	administration	administration	NOUN
aijbe-617	290	13	.	.	PUNCT
aijbe-617	291	1	the	the	DET
aijbe-617	291	2	results	result	NOUN
aijbe-617	291	3	in	in	ADP
aijbe-617	291	4	table	table	NOUN
aijbe-617	291	5	8	8	NUM
aijbe-617	291	6	show	show	VERB
aijbe-617	291	7	that	that	SCONJ
aijbe-617	291	8	forensic	forensic	ADJ
aijbe-617	291	9	tax	tax	NOUN
aijbe-617	291	10	assessment	assessment	NOUN
aijbe-617	291	11	exhibits	exhibit	VERB
aijbe-617	291	12	a	a	DET
aijbe-617	291	13	positive	positive	ADJ
aijbe-617	291	14	impact	impact	NOUN
aijbe-617	291	15	(	(	PUNCT
aijbe-617	291	16	0.235	0.235	NUM
aijbe-617	291	17	)	)	PUNCT
aijbe-617	291	18	on	on	ADP
aijbe-617	291	19	tax	tax	NOUN
aijbe-617	291	20	administration	administration	NOUN
aijbe-617	291	21	and	and	CCONJ
aijbe-617	291	22	statistically	statistically	ADV
aijbe-617	291	23	significant	significant	ADJ
aijbe-617	291	24	(	(	PUNCT
aijbe-617	291	25	p	p	X
aijbe-617	291	26	=	=	NOUN
aijbe-617	291	27	0.002	0.002	NUM
aijbe-617	291	28	)	)	PUNCT
aijbe-617	291	29	at	at	ADP
aijbe-617	291	30	5	5	NUM
aijbe-617	291	31	%	%	NOUN
aijbe-617	291	32	level	level	NOUN
aijbe-617	291	33	.	.	PUNCT
aijbe-617	292	1	this	this	PRON
aijbe-617	292	2	suggests	suggest	VERB
aijbe-617	292	3	that	that	SCONJ
aijbe-617	292	4	forensic	forensic	ADJ
aijbe-617	292	5	tax	tax	NOUN
aijbe-617	292	6	assessment	assessment	NOUN
aijbe-617	292	7	has	have	AUX
aijbe-617	292	8	significantly	significantly	ADV
aijbe-617	292	9	model	model	VERB
aijbe-617	292	10	1	1	NUM
aijbe-617	292	11	predictors	predictor	NOUN
aijbe-617	292	12	unstandadized	unstandadize	VERB
aijbe-617	292	13	coefficients	coefficient	NOUN
aijbe-617	292	14	std	std	NOUN
aijbe-617	292	15	error	error	NOUN
aijbe-617	292	16	standadized	standadize	VERB
aijbe-617	292	17	coefficients	coefficient	NOUN
aijbe-617	292	18	beta	beta	PROPN
aijbe-617	292	19	t	t	X
aijbe-617	292	20	sig	sig	NOUN
aijbe-617	292	21	(	(	PUNCT
aijbe-617	292	22	constant	constant	ADJ
aijbe-617	292	23	)	)	PUNCT
aijbe-617	292	24	fta	fta	PROPN
aijbe-617	292	25	3.155	3.155	NUM
aijbe-617	292	26	0.154	0.154	NUM
aijbe-617	292	27	0.235	0.235	NUM
aijbe-617	292	28	19.019	19.019	NUM
aijbe-617	292	29	0.002	0.002	NUM
aijbe-617	292	30	ftau	ftau	PROPN
aijbe-617	292	31	3.165	3.165	NUM
aijbe-617	292	32	0.150	0.150	NUM
aijbe-617	292	33	0.253	0.253	NUM
aijbe-617	292	34	19.057	19.057	NUM
aijbe-617	292	35	0.000	0.000	NUM
aijbe-617	292	36	eke	eke	ADJ
aijbe-617	292	37	robert	robert	PROPN
aijbe-617	292	38	ike	ike	PROPN
aijbe-617	292	39	and	and	CCONJ
aijbe-617	292	40	ogedegbe	ogedegbe	ADJ
aijbe-617	292	41	osariemen	osarieman	NOUN
aijbe-617	292	42	(	(	PUNCT
aijbe-617	292	43	2024	2024	NUM
aijbe-617	292	44	)	)	PUNCT
aijbe-617	292	45	14	14	NUM
aijbe-617	292	46	american	american	ADJ
aijbe-617	292	47	interdisciplinary	interdisciplinary	ADJ
aijbe-617	292	48	journal	journal	NOUN
aijbe-617	292	49	of	of	ADP
aijbe-617	292	50	business	business	NOUN
aijbe-617	292	51	and	and	CCONJ
aijbe-617	292	52	economics	economic	NOUN
aijbe-617	292	53	|	|	ADV
aijbe-617	292	54	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	NOUN
aijbe-617	292	55	made	make	VERB
aijbe-617	292	56	it	it	PRON
aijbe-617	292	57	easier	easy	ADJ
aijbe-617	292	58	for	for	ADP
aijbe-617	292	59	tax	tax	NOUN
aijbe-617	292	60	administration	administration	NOUN
aijbe-617	292	61	.	.	PUNCT
aijbe-617	293	1	also	also	ADV
aijbe-617	293	2	,	,	PUNCT
aijbe-617	293	3	based	base	VERB
aijbe-617	293	4	on	on	ADP
aijbe-617	293	5	the	the	DET
aijbe-617	293	6	statistically	statistically	ADV
aijbe-617	293	7	significant	significant	ADJ
aijbe-617	293	8	criterion	criterion	NOUN
aijbe-617	293	9	(	(	PUNCT
aijbe-617	293	10	p	p	NOUN
aijbe-617	293	11	=	=	NOUN
aijbe-617	293	12	0.002<0.05	0.002<0.05	NOUN
aijbe-617	293	13	)	)	PUNCT
aijbe-617	293	14	,	,	PUNCT
aijbe-617	293	15	we	we	PRON
aijbe-617	293	16	reject	reject	VERB
aijbe-617	293	17	the	the	DET
aijbe-617	293	18	null	null	ADJ
aijbe-617	293	19	hypothesis	hypothesis	NOUN
aijbe-617	293	20	and	and	CCONJ
aijbe-617	293	21	conclude	conclude	VERB
aijbe-617	293	22	that	that	SCONJ
aijbe-617	293	23	‘	'	PUNCT
aijbe-617	293	24	forensic	forensic	ADJ
aijbe-617	293	25	tax	tax	NOUN
aijbe-617	293	26	assessment	assessment	NOUN
aijbe-617	293	27	has	have	AUX
aijbe-617	293	28	significantly	significantly	ADV
aijbe-617	293	29	impacted	impact	VERB
aijbe-617	293	30	on	on	ADP
aijbe-617	293	31	tax	tax	NOUN
aijbe-617	293	32	administration	administration	NOUN
aijbe-617	293	33	’	'	PUNCT
aijbe-617	293	34	.	.	PUNCT
aijbe-617	294	1	forensic	forensic	ADJ
aijbe-617	294	2	tax	tax	NOUN
aijbe-617	294	3	audit	audit	NOUN
aijbe-617	294	4	and	and	CCONJ
aijbe-617	294	5	tax	tax	NOUN
aijbe-617	294	6	administration	administration	NOUN
aijbe-617	294	7	.	.	PUNCT
aijbe-617	295	1	the	the	DET
aijbe-617	295	2	results	result	NOUN
aijbe-617	295	3	in	in	ADP
aijbe-617	295	4	table	table	NOUN
aijbe-617	295	5	8	8	NUM
aijbe-617	295	6	show	show	VERB
aijbe-617	295	7	that	that	SCONJ
aijbe-617	295	8	forensic	forensic	ADJ
aijbe-617	295	9	tax	tax	NOUN
aijbe-617	295	10	audit	audit	NOUN
aijbe-617	295	11	exhibits	exhibit	VERB
aijbe-617	295	12	positive	positive	ADJ
aijbe-617	295	13	impact	impact	NOUN
aijbe-617	295	14	(	(	PUNCT
aijbe-617	295	15	0.253	0.253	NUM
aijbe-617	295	16	)	)	PUNCT
aijbe-617	295	17	on	on	ADP
aijbe-617	295	18	tax	tax	NOUN
aijbe-617	295	19	administration	administration	NOUN
aijbe-617	295	20	and	and	CCONJ
aijbe-617	295	21	it	it	PRON
aijbe-617	295	22	is	be	AUX
aijbe-617	295	23	statistically	statistically	ADV
aijbe-617	295	24	significant	significant	ADJ
aijbe-617	295	25	(	(	PUNCT
aijbe-617	295	26	p	p	X
aijbe-617	295	27	=	=	NOUN
aijbe-617	295	28	0.000	0.000	NUM
aijbe-617	295	29	)	)	PUNCT
aijbe-617	295	30	at	at	ADP
aijbe-617	295	31	5	5	NUM
aijbe-617	295	32	%	%	NOUN
aijbe-617	295	33	level	level	NOUN
aijbe-617	295	34	.	.	PUNCT
aijbe-617	296	1	this	this	PRON
aijbe-617	296	2	suggests	suggest	VERB
aijbe-617	296	3	that	that	SCONJ
aijbe-617	296	4	forensic	forensic	ADJ
aijbe-617	296	5	tax	tax	NOUN
aijbe-617	296	6	audit	audit	NOUN
aijbe-617	296	7	significantly	significantly	ADV
aijbe-617	296	8	makes	make	VERB
aijbe-617	296	9	it	it	PRON
aijbe-617	296	10	easier	easy	ADJ
aijbe-617	296	11	for	for	ADP
aijbe-617	296	12	tax	tax	NOUN
aijbe-617	296	13	administration	administration	NOUN
aijbe-617	296	14	.	.	PUNCT
aijbe-617	297	1	based	base	VERB
aijbe-617	297	2	on	on	ADP
aijbe-617	297	3	the	the	DET
aijbe-617	297	4	statistically	statistically	ADV
aijbe-617	297	5	significant	significant	ADJ
aijbe-617	297	6	criterion	criterion	NOUN
aijbe-617	297	7	(	(	PUNCT
aijbe-617	297	8	p	p	NOUN
aijbe-617	297	9	=	=	NOUN
aijbe-617	297	10	0.000<0.05	0.000<0.05	PROPN
aijbe-617	297	11	)	)	PUNCT
aijbe-617	297	12	,	,	PUNCT
aijbe-617	297	13	we	we	PRON
aijbe-617	297	14	reject	reject	VERB
aijbe-617	297	15	the	the	DET
aijbe-617	297	16	null	null	ADJ
aijbe-617	297	17	hypothesis	hypothesis	NOUN
aijbe-617	297	18	and	and	CCONJ
aijbe-617	297	19	conclude	conclude	VERB
aijbe-617	297	20	that	that	SCONJ
aijbe-617	297	21	forensic	forensic	ADJ
aijbe-617	297	22	tax	tax	NOUN
aijbe-617	297	23	audit	audit	NOUN
aijbe-617	297	24	significantly	significantly	ADV
aijbe-617	297	25	enhances	enhance	VERB
aijbe-617	297	26	tax	tax	NOUN
aijbe-617	297	27	administration	administration	NOUN
aijbe-617	297	28	.	.	PUNCT
aijbe-617	298	1	discussion	discussion	NOUN
aijbe-617	298	2	of	of	ADP
aijbe-617	298	3	findings	finding	NOUN
aijbe-617	298	4	the	the	DET
aijbe-617	298	5	broad	broad	ADJ
aijbe-617	298	6	objective	objective	NOUN
aijbe-617	298	7	of	of	ADP
aijbe-617	298	8	this	this	DET
aijbe-617	298	9	study	study	NOUN
aijbe-617	298	10	was	be	AUX
aijbe-617	298	11	to	to	PART
aijbe-617	298	12	examine	examine	VERB
aijbe-617	298	13	the	the	DET
aijbe-617	298	14	impact	impact	NOUN
aijbe-617	298	15	of	of	ADP
aijbe-617	298	16	forensic	forensic	ADJ
aijbe-617	298	17	accounting	accounting	NOUN
aijbe-617	298	18	on	on	ADP
aijbe-617	298	19	tax	tax	NOUN
aijbe-617	298	20	administration	administration	NOUN
aijbe-617	298	21	in	in	ADP
aijbe-617	298	22	nigeria	nigeria	PROPN
aijbe-617	298	23	.	.	PUNCT
aijbe-617	299	1	the	the	DET
aijbe-617	299	2	specific	specific	ADJ
aijbe-617	299	3	objectives	objective	NOUN
aijbe-617	299	4	were	be	AUX
aijbe-617	299	5	to	to	PART
aijbe-617	299	6	ascertain	ascertain	VERB
aijbe-617	299	7	the	the	DET
aijbe-617	299	8	impact	impact	NOUN
aijbe-617	299	9	of	of	ADP
aijbe-617	299	10	forensic	forensic	ADJ
aijbe-617	299	11	tax	tax	NOUN
aijbe-617	299	12	assessment	assessment	NOUN
aijbe-617	299	13	on	on	ADP
aijbe-617	299	14	tax	tax	NOUN
aijbe-617	299	15	administration	administration	NOUN
aijbe-617	299	16	in	in	ADP
aijbe-617	299	17	nigeria	nigeria	PROPN
aijbe-617	299	18	;	;	PUNCT
aijbe-617	299	19	determine	determine	VERB
aijbe-617	299	20	the	the	DET
aijbe-617	299	21	effect	effect	NOUN
aijbe-617	299	22	of	of	ADP
aijbe-617	299	23	the	the	DET
aijbe-617	299	24	forensic	forensic	ADJ
aijbe-617	299	25	tax	tax	NOUN
aijbe-617	299	26	audit	audit	NOUN
aijbe-617	299	27	on	on	ADP
aijbe-617	299	28	tax	tax	NOUN
aijbe-617	299	29	administration	administration	NOUN
aijbe-617	299	30	in	in	ADP
aijbe-617	299	31	nigeria	nigeria	PROPN
aijbe-617	299	32	and	and	CCONJ
aijbe-617	299	33	examine	examine	VERB
aijbe-617	299	34	the	the	DET
aijbe-617	299	35	impact	impact	NOUN
aijbe-617	299	36	of	of	ADP
aijbe-617	299	37	forensic	forensic	ADJ
aijbe-617	299	38	tax	tax	NOUN
aijbe-617	299	39	investigation	investigation	NOUN
aijbe-617	299	40	on	on	ADP
aijbe-617	299	41	tax	tax	NOUN
aijbe-617	299	42	administration	administration	NOUN
aijbe-617	299	43	in	in	ADP
aijbe-617	299	44	nigeria	nigeria	PROPN
aijbe-617	299	45	.	.	PUNCT
aijbe-617	300	1	the	the	DET
aijbe-617	300	2	result	result	NOUN
aijbe-617	300	3	from	from	ADP
aijbe-617	300	4	the	the	DET
aijbe-617	300	5	least	least	ADJ
aijbe-617	300	6	squares	square	NOUN
aijbe-617	300	7	regression	regression	VERB
aijbe-617	300	8	analysis	analysis	NOUN
aijbe-617	300	9	it	it	PRON
aijbe-617	300	10	was	be	AUX
aijbe-617	300	11	revealed	reveal	VERB
aijbe-617	300	12	that	that	SCONJ
aijbe-617	300	13	forensic	forensic	ADJ
aijbe-617	300	14	tax	tax	NOUN
aijbe-617	300	15	assessment	assessment	NOUN
aijbe-617	300	16	has	have	AUX
aijbe-617	300	17	significantly	significantly	ADV
aijbe-617	300	18	made	make	VERB
aijbe-617	300	19	it	it	PRON
aijbe-617	300	20	easier	easy	ADJ
aijbe-617	300	21	for	for	ADP
aijbe-617	300	22	tax	tax	NOUN
aijbe-617	300	23	administration	administration	NOUN
aijbe-617	300	24	in	in	ADP
aijbe-617	300	25	nigeria	nigeria	PROPN
aijbe-617	300	26	.	.	PUNCT
aijbe-617	301	1	the	the	DET
aijbe-617	301	2	finding	finding	NOUN
aijbe-617	301	3	is	be	AUX
aijbe-617	301	4	consistent	consistent	ADJ
aijbe-617	301	5	with	with	ADP
aijbe-617	301	6	the	the	DET
aijbe-617	301	7	works	work	NOUN
aijbe-617	301	8	of	of	ADP
aijbe-617	301	9	kharshiat	kharshiat	PROPN
aijbe-617	301	10	(	(	PUNCT
aijbe-617	301	11	2018	2018	NUM
aijbe-617	301	12	)	)	PUNCT
aijbe-617	301	13	who	who	PRON
aijbe-617	301	14	found	find	VERB
aijbe-617	301	15	positive	positive	ADJ
aijbe-617	301	16	relationship	relationship	NOUN
aijbe-617	301	17	between	between	ADP
aijbe-617	301	18	forensic	forensic	ADJ
aijbe-617	301	19	tax	tax	NOUN
aijbe-617	301	20	assessment	assessment	NOUN
aijbe-617	301	21	and	and	CCONJ
aijbe-617	301	22	tax	tax	NOUN
aijbe-617	301	23	administration	administration	NOUN
aijbe-617	301	24	in	in	ADP
aijbe-617	301	25	nigeria	nigeria	PROPN
aijbe-617	301	26	.	.	PUNCT
aijbe-617	302	1	islam	islam	PROPN
aijbe-617	302	2	,	,	PUNCT
aijbe-617	302	3	rahman	rahman	PROPN
aijbe-617	302	4	and	and	CCONJ
aijbe-617	302	5	hossan	hossan	PROPN
aijbe-617	302	6	(	(	PUNCT
aijbe-617	302	7	2011	2011	NUM
aijbe-617	302	8	)	)	PUNCT
aijbe-617	302	9	also	also	ADV
aijbe-617	302	10	found	find	VERB
aijbe-617	302	11	positive	positive	ADJ
aijbe-617	302	12	influence	influence	NOUN
aijbe-617	302	13	of	of	ADP
aijbe-617	302	14	forensic	forensic	ADJ
aijbe-617	302	15	accounting	accounting	NOUN
aijbe-617	302	16	on	on	ADP
aijbe-617	302	17	tax	tax	NOUN
aijbe-617	302	18	administration	administration	NOUN
aijbe-617	302	19	.	.	PUNCT
aijbe-617	303	1	secondly	secondly	ADV
aijbe-617	303	2	,	,	PUNCT
aijbe-617	303	3	the	the	DET
aijbe-617	303	4	result	result	NOUN
aijbe-617	303	5	from	from	ADP
aijbe-617	303	6	the	the	DET
aijbe-617	303	7	least	least	ADJ
aijbe-617	303	8	squares	square	NOUN
aijbe-617	303	9	regression	regression	NOUN
aijbe-617	303	10	revealed	reveal	VERB
aijbe-617	303	11	that	that	SCONJ
aijbe-617	303	12	forensic	forensic	ADJ
aijbe-617	303	13	tax	tax	NOUN
aijbe-617	303	14	audit	audit	NOUN
aijbe-617	303	15	has	have	VERB
aijbe-617	303	16	positive	positive	ADJ
aijbe-617	303	17	and	and	CCONJ
aijbe-617	303	18	significant	significant	ADJ
aijbe-617	303	19	effect	effect	NOUN
aijbe-617	303	20	on	on	ADP
aijbe-617	303	21	tax	tax	NOUN
aijbe-617	303	22	administration	administration	NOUN
aijbe-617	303	23	in	in	ADP
aijbe-617	303	24	nigeria	nigeria	PROPN
aijbe-617	303	25	.	.	PUNCT
aijbe-617	304	1	this	this	DET
aijbe-617	304	2	finding	finding	NOUN
aijbe-617	304	3	is	be	AUX
aijbe-617	304	4	in	in	ADP
aijbe-617	304	5	tandem	tandem	NOUN
aijbe-617	304	6	with	with	ADP
aijbe-617	304	7	the	the	DET
aijbe-617	304	8	work	work	NOUN
aijbe-617	304	9	of	of	ADP
aijbe-617	304	10	hadi	hadi	NOUN
aijbe-617	304	11	,	,	PUNCT
aijbe-617	304	12	abedi	abedi	ADJ
aijbe-617	304	13	and	and	CCONJ
aijbe-617	304	14	kadim	kadim	PROPN
aijbe-617	304	15	(	(	PUNCT
aijbe-617	304	16	2018	2018	NUM
aijbe-617	304	17	)	)	PUNCT
aijbe-617	304	18	;	;	PUNCT
aijbe-617	304	19	&	&	CCONJ
aijbe-617	304	20	enofe	enofe	VERB
aijbe-617	304	21	et	et	PROPN
aijbe-617	304	22	al	al	PROPN
aijbe-617	304	23	(	(	PUNCT
aijbe-617	304	24	2018	2018	NUM
aijbe-617	304	25	.	.	PUNCT
aijbe-617	305	1	however	however	ADV
aijbe-617	305	2	,	,	PUNCT
aijbe-617	305	3	in	in	ADP
aijbe-617	305	4	contrast	contrast	NOUN
aijbe-617	305	5	to	to	ADP
aijbe-617	305	6	the	the	DET
aijbe-617	305	7	work	work	NOUN
aijbe-617	305	8	of	of	ADP
aijbe-617	305	9	iyesi	iyesi	NOUN
aijbe-617	305	10	and	and	CCONJ
aijbe-617	305	11	ezuwore	ezuwore	ADV
aijbe-617	305	12	(	(	PUNCT
aijbe-617	305	13	2014	2014	NUM
aijbe-617	305	14	)	)	PUNCT
aijbe-617	305	15	who	who	PRON
aijbe-617	305	16	did	do	AUX
aijbe-617	305	17	not	not	PART
aijbe-617	305	18	find	find	VERB
aijbe-617	305	19	relationship	relationship	NOUN
aijbe-617	305	20	between	between	ADP
aijbe-617	305	21	forensic	forensic	ADJ
aijbe-617	305	22	tax	tax	NOUN
aijbe-617	305	23	audit	audit	NOUN
aijbe-617	305	24	and	and	CCONJ
aijbe-617	305	25	tax	tax	NOUN
aijbe-617	305	26	administration	administration	NOUN
aijbe-617	305	27	.	.	PUNCT
aijbe-617	306	1	summary	summary	NOUN
aijbe-617	306	2	of	of	ADP
aijbe-617	306	3	findings	finding	NOUN
aijbe-617	306	4	the	the	DET
aijbe-617	306	5	primary	primary	ADJ
aijbe-617	306	6	aim	aim	NOUN
aijbe-617	306	7	of	of	ADP
aijbe-617	306	8	this	this	DET
aijbe-617	306	9	research	research	NOUN
aijbe-617	306	10	work	work	NOUN
aijbe-617	306	11	is	be	AUX
aijbe-617	306	12	to	to	PART
aijbe-617	306	13	examine	examine	VERB
aijbe-617	306	14	the	the	DET
aijbe-617	306	15	impact	impact	NOUN
aijbe-617	306	16	of	of	ADP
aijbe-617	306	17	forensic	forensic	ADJ
aijbe-617	306	18	accounting	accounting	NOUN
aijbe-617	306	19	in	in	ADP
aijbe-617	306	20	tax	tax	NOUN
aijbe-617	306	21	administration	administration	NOUN
aijbe-617	306	22	in	in	ADP
aijbe-617	306	23	nigeria	nigeria	PROPN
aijbe-617	306	24	.	.	PUNCT
aijbe-617	307	1	from	from	ADP
aijbe-617	307	2	the	the	DET
aijbe-617	307	3	result	result	NOUN
aijbe-617	307	4	of	of	ADP
aijbe-617	307	5	the	the	DET
aijbe-617	307	6	analysis	analysis	NOUN
aijbe-617	307	7	of	of	ADP
aijbe-617	307	8	the	the	DET
aijbe-617	307	9	data	datum	NOUN
aijbe-617	307	10	in	in	ADP
aijbe-617	307	11	chapter	chapter	NOUN
aijbe-617	307	12	four	four	NUM
aijbe-617	307	13	using	use	VERB
aijbe-617	307	14	the	the	DET
aijbe-617	307	15	regression	regression	NOUN
aijbe-617	307	16	technique	technique	NOUN
aijbe-617	307	17	,	,	PUNCT
aijbe-617	307	18	the	the	DET
aijbe-617	307	19	following	follow	VERB
aijbe-617	307	20	findings	finding	NOUN
aijbe-617	307	21	were	be	AUX
aijbe-617	307	22	obtained	obtain	VERB
aijbe-617	307	23	.	.	PUNCT
aijbe-617	308	1	1	1	X
aijbe-617	308	2	.	.	X
aijbe-617	308	3	there	there	PRON
aijbe-617	308	4	is	be	VERB
aijbe-617	308	5	a	a	DET
aijbe-617	308	6	significant	significant	ADJ
aijbe-617	308	7	relationship	relationship	NOUN
aijbe-617	308	8	between	between	ADP
aijbe-617	308	9	forensic	forensic	ADJ
aijbe-617	308	10	tax	tax	NOUN
aijbe-617	308	11	assessment	assessment	NOUN
aijbe-617	308	12	and	and	CCONJ
aijbe-617	308	13	tax	tax	NOUN
aijbe-617	308	14	administration	administration	NOUN
aijbe-617	308	15	in	in	ADP
aijbe-617	308	16	nigeria	nigeria	PROPN
aijbe-617	308	17	.	.	PUNCT
aijbe-617	309	1	2	2	X
aijbe-617	309	2	.	.	X
aijbe-617	309	3	forensic	forensic	ADJ
aijbe-617	309	4	tax	tax	NOUN
aijbe-617	309	5	audit	audit	NOUN
aijbe-617	309	6	has	have	VERB
aijbe-617	309	7	a	a	DET
aijbe-617	309	8	significant	significant	ADJ
aijbe-617	309	9	impact	impact	NOUN
aijbe-617	309	10	in	in	ADP
aijbe-617	309	11	tax	tax	NOUN
aijbe-617	309	12	administration	administration	NOUN
aijbe-617	309	13	in	in	ADP
aijbe-617	309	14	nigeria	nigeria	PROPN
aijbe-617	309	15	.	.	PUNCT
aijbe-617	310	1	conclusion	conclusion	NOUN
aijbe-617	310	2	the	the	DET
aijbe-617	310	3	study	study	NOUN
aijbe-617	310	4	therefore	therefore	ADV
aijbe-617	310	5	concludes	conclude	VERB
aijbe-617	310	6	that	that	SCONJ
aijbe-617	310	7	the	the	DET
aijbe-617	310	8	role	role	NOUN
aijbe-617	310	9	of	of	ADP
aijbe-617	310	10	forensic	forensic	ADJ
aijbe-617	310	11	accountant	accountant	NOUN
aijbe-617	310	12	in	in	ADP
aijbe-617	310	13	tax	tax	NOUN
aijbe-617	310	14	administration	administration	NOUN
aijbe-617	310	15	in	in	ADP
aijbe-617	310	16	nigeria	nigeria	PROPN
aijbe-617	310	17	is	be	AUX
aijbe-617	310	18	vital	vital	ADJ
aijbe-617	310	19	.	.	PUNCT
aijbe-617	311	1	forensic	forensic	ADJ
aijbe-617	311	2	accountants	accountant	NOUN
aijbe-617	311	3	help	help	VERB
aijbe-617	311	4	lawyers	lawyer	NOUN
aijbe-617	311	5	,	,	PUNCT
aijbe-617	311	6	courts	court	NOUN
aijbe-617	311	7	and	and	CCONJ
aijbe-617	311	8	regulatory	regulatory	ADJ
aijbe-617	311	9	bodies	body	NOUN
aijbe-617	311	10	through	through	ADP
aijbe-617	311	11	application	application	NOUN
aijbe-617	311	12	of	of	ADP
aijbe-617	311	13	investigative	investigative	ADJ
aijbe-617	311	14	,	,	PUNCT
aijbe-617	311	15	data	datum	NOUN
aijbe-617	311	16	mining	mining	NOUN
aijbe-617	311	17	and	and	CCONJ
aijbe-617	311	18	analytical	analytical	ADJ
aijbe-617	311	19	skills	skill	NOUN
aijbe-617	311	20	in	in	ADP
aijbe-617	311	21	tax	tax	NOUN
aijbe-617	311	22	administration	administration	NOUN
aijbe-617	311	23	.	.	PUNCT
aijbe-617	312	1	this	this	PRON
aijbe-617	312	2	is	be	AUX
aijbe-617	312	3	also	also	ADV
aijbe-617	312	4	because	because	SCONJ
aijbe-617	312	5	forensic	forensic	ADJ
aijbe-617	312	6	accountants	accountant	NOUN
aijbe-617	312	7	possess	possess	VERB
aijbe-617	312	8	skills	skill	NOUN
aijbe-617	312	9	and	and	CCONJ
aijbe-617	312	10	experience	experience	NOUN
aijbe-617	312	11	in	in	ADP
aijbe-617	312	12	accounting	accounting	NOUN
aijbe-617	312	13	,	,	PUNCT
aijbe-617	312	14	auditing	auditing	NOUN
aijbe-617	312	15	,	,	PUNCT
aijbe-617	312	16	taxation	taxation	NOUN
aijbe-617	312	17	business	business	NOUN
aijbe-617	312	18	operations	operation	NOUN
aijbe-617	312	19	,	,	PUNCT
aijbe-617	312	20	management	management	NOUN
aijbe-617	312	21	and	and	CCONJ
aijbe-617	312	22	internal	internal	ADJ
aijbe-617	312	23	controls	control	NOUN
aijbe-617	312	24	.	.	PUNCT
aijbe-617	313	1	it	it	PRON
aijbe-617	313	2	should	should	AUX
aijbe-617	313	3	be	be	AUX
aijbe-617	313	4	emphasized	emphasize	VERB
aijbe-617	313	5	that	that	SCONJ
aijbe-617	313	6	whether	whether	SCONJ
aijbe-617	313	7	in	in	ADP
aijbe-617	313	8	the	the	DET
aijbe-617	313	9	business	business	NOUN
aijbe-617	313	10	world	world	NOUN
aijbe-617	313	11	or	or	CCONJ
aijbe-617	313	12	the	the	DET
aijbe-617	313	13	department	department	NOUN
aijbe-617	313	14	of	of	ADP
aijbe-617	313	15	the	the	DET
aijbe-617	313	16	anticorruption	anticorruption	NOUN
aijbe-617	313	17	agencies	agency	NOUN
aijbe-617	313	18	in	in	ADP
aijbe-617	313	19	nigeria	nigeria	PROPN
aijbe-617	313	20	,	,	PUNCT
aijbe-617	313	21	the	the	DET
aijbe-617	313	22	ultimate	ultimate	ADJ
aijbe-617	313	23	responsibility	responsibility	NOUN
aijbe-617	313	24	for	for	ADP
aijbe-617	313	25	discouraging	discourage	VERB
aijbe-617	313	26	and	and	CCONJ
aijbe-617	313	27	detecting	detect	VERB
aijbe-617	313	28	fraud	fraud	NOUN
aijbe-617	313	29	practices	practice	NOUN
aijbe-617	313	30	rests	rest	VERB
aijbe-617	313	31	with	with	ADP
aijbe-617	313	32	the	the	DET
aijbe-617	313	33	management	management	NOUN
aijbe-617	313	34	.	.	PUNCT
aijbe-617	314	1	fraud	fraud	NOUN
aijbe-617	314	2	detection	detection	NOUN
aijbe-617	314	3	therefore	therefore	ADV
aijbe-617	314	4	is	be	AUX
aijbe-617	314	5	a	a	DET
aijbe-617	314	6	major	major	ADJ
aijbe-617	314	7	aspect	aspect	NOUN
aijbe-617	314	8	of	of	ADP
aijbe-617	314	9	daily	daily	ADJ
aijbe-617	314	10	business	business	NOUN
aijbe-617	314	11	activities	activity	NOUN
aijbe-617	314	12	which	which	PRON
aijbe-617	314	13	should	should	AUX
aijbe-617	314	14	be	be	AUX
aijbe-617	314	15	performed	perform	VERB
aijbe-617	314	16	through	through	ADP
aijbe-617	314	17	engagement	engagement	NOUN
aijbe-617	314	18	of	of	ADP
aijbe-617	314	19	forensic	forensic	ADJ
aijbe-617	314	20	accountants	accountant	NOUN
aijbe-617	314	21	.	.	PUNCT
aijbe-617	315	1	recommendations	recommendation	NOUN
aijbe-617	315	2	since	since	SCONJ
aijbe-617	315	3	there	there	PRON
aijbe-617	315	4	is	be	VERB
aijbe-617	315	5	a	a	DET
aijbe-617	315	6	general	general	ADJ
aijbe-617	315	7	belief	belief	NOUN
aijbe-617	315	8	that	that	SCONJ
aijbe-617	315	9	no	no	DET
aijbe-617	315	10	nation	nation	NOUN
aijbe-617	315	11	can	can	AUX
aijbe-617	315	12	grow	grow	VERB
aijbe-617	315	13	when	when	SCONJ
aijbe-617	315	14	corruption	corruption	NOUN
aijbe-617	315	15	is	be	AUX
aijbe-617	315	16	seen	see	VERB
aijbe-617	315	17	as	as	ADP
aijbe-617	315	18	normal	normal	ADJ
aijbe-617	315	19	way	way	NOUN
aijbe-617	315	20	of	of	ADP
aijbe-617	315	21	life	life	NOUN
aijbe-617	315	22	,	,	PUNCT
aijbe-617	315	23	there	there	PRON
aijbe-617	315	24	is	be	VERB
aijbe-617	315	25	therefore	therefore	ADV
aijbe-617	315	26	,	,	PUNCT
aijbe-617	315	27	urgent	urgent	ADJ
aijbe-617	315	28	need	need	NOUN
aijbe-617	315	29	to	to	PART
aijbe-617	315	30	tackle	tackle	VERB
aijbe-617	315	31	the	the	DET
aijbe-617	315	32	endemic	endemic	ADJ
aijbe-617	315	33	fraud	fraud	NOUN
aijbe-617	315	34	and	and	CCONJ
aijbe-617	315	35	corruptible	corruptible	ADJ
aijbe-617	315	36	tendencies	tendency	NOUN
aijbe-617	315	37	in	in	ADP
aijbe-617	315	38	our	our	PRON
aijbe-617	315	39	tax	tax	NOUN
aijbe-617	315	40	administration	administration	NOUN
aijbe-617	315	41	and	and	CCONJ
aijbe-617	315	42	politics	politic	NOUN
aijbe-617	315	43	so	so	SCONJ
aijbe-617	315	44	that	that	SCONJ
aijbe-617	315	45	the	the	DET
aijbe-617	315	46	nation	nation	NOUN
aijbe-617	315	47	’s	’s	PART
aijbe-617	315	48	economy	economy	NOUN
aijbe-617	315	49	can	can	AUX
aijbe-617	315	50	develop	develop	VERB
aijbe-617	315	51	like	like	ADP
aijbe-617	315	52	that	that	PRON
aijbe-617	315	53	of	of	ADP
aijbe-617	315	54	other	other	ADJ
aijbe-617	315	55	nations	nation	NOUN
aijbe-617	315	56	.	.	PUNCT
aijbe-617	316	1	based	base	VERB
aijbe-617	316	2	on	on	ADP
aijbe-617	316	3	the	the	DET
aijbe-617	316	4	findings	finding	NOUN
aijbe-617	316	5	of	of	ADP
aijbe-617	316	6	this	this	DET
aijbe-617	316	7	study	study	NOUN
aijbe-617	316	8	,	,	PUNCT
aijbe-617	316	9	the	the	DET
aijbe-617	316	10	following	follow	VERB
aijbe-617	316	11	recommendations	recommendation	NOUN
aijbe-617	316	12	will	will	AUX
aijbe-617	316	13	help	help	VERB
aijbe-617	316	14	reduce	reduce	VERB
aijbe-617	316	15	fraud	fraud	NOUN
aijbe-617	316	16	in	in	ADP
aijbe-617	316	17	nigeria	nigeria	PROPN
aijbe-617	316	18	.	.	PUNCT
aijbe-617	317	1	eke	eke	ADJ
aijbe-617	317	2	robert	robert	PROPN
aijbe-617	317	3	ike	ike	PROPN
aijbe-617	317	4	and	and	CCONJ
aijbe-617	317	5	ogedegbe	ogedegbe	ADJ
aijbe-617	317	6	osariemen	osarieman	NOUN
aijbe-617	317	7	(	(	PUNCT
aijbe-617	317	8	2024	2024	NUM
aijbe-617	317	9	)	)	PUNCT
aijbe-617	317	10	15	15	NUM
aijbe-617	317	11	american	american	ADJ
aijbe-617	317	12	interdisciplinary	interdisciplinary	ADJ
aijbe-617	317	13	journal	journal	NOUN
aijbe-617	317	14	of	of	ADP
aijbe-617	317	15	business	business	NOUN
aijbe-617	317	16	and	and	CCONJ
aijbe-617	317	17	economics	economic	NOUN
aijbe-617	317	18	|	|	ADV
aijbe-617	317	19	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-617	317	20	1	1	NUM
aijbe-617	317	21	.	.	PUNCT
aijbe-617	318	1	tax	tax	NOUN
aijbe-617	318	2	authorities	authority	NOUN
aijbe-617	318	3	in	in	ADP
aijbe-617	318	4	both	both	CCONJ
aijbe-617	318	5	federal	federal	ADJ
aijbe-617	318	6	and	and	CCONJ
aijbe-617	318	7	state	state	NOUN
aijbe-617	318	8	level	level	NOUN
aijbe-617	318	9	will	will	AUX
aijbe-617	318	10	need	need	VERB
aijbe-617	318	11	to	to	PART
aijbe-617	318	12	engage	engage	VERB
aijbe-617	318	13	the	the	DET
aijbe-617	318	14	services	service	NOUN
aijbe-617	318	15	of	of	ADP
aijbe-617	318	16	forensic	forensic	ADJ
aijbe-617	318	17	accountant	accountant	NOUN
aijbe-617	318	18	to	to	PART
aijbe-617	318	19	compliment	compliment	VERB
aijbe-617	318	20	efforts	effort	NOUN
aijbe-617	318	21	of	of	ADP
aijbe-617	318	22	other	other	ADJ
aijbe-617	318	23	professionals	professional	NOUN
aijbe-617	318	24	in	in	ADP
aijbe-617	318	25	reducing	reduce	VERB
aijbe-617	318	26	fraudulent	fraudulent	ADJ
aijbe-617	318	27	activities	activity	NOUN
aijbe-617	318	28	and	and	CCONJ
aijbe-617	318	29	installing	instal	VERB
aijbe-617	318	30	fraud	fraud	NOUN
aijbe-617	318	31	proof	proof	ADJ
aijbe-617	318	32	internal	internal	ADJ
aijbe-617	318	33	control	control	NOUN
aijbe-617	318	34	system	system	NOUN
aijbe-617	318	35	in	in	ADP
aijbe-617	318	36	revenue	revenue	NOUN
aijbe-617	318	37	offices	office	NOUN
aijbe-617	318	38	.	.	PUNCT
aijbe-617	319	1	2	2	X
aijbe-617	319	2	.	.	X
aijbe-617	319	3	tax	tax	NOUN
aijbe-617	319	4	authorities	authority	NOUN
aijbe-617	319	5	both	both	CCONJ
aijbe-617	319	6	at	at	ADP
aijbe-617	319	7	state	state	NOUN
aijbe-617	319	8	and	and	CCONJ
aijbe-617	319	9	federal	federal	ADJ
aijbe-617	319	10	level	level	NOUN
aijbe-617	319	11	should	should	AUX
aijbe-617	319	12	execute	execute	VERB
aijbe-617	319	13	tax	tax	NOUN
aijbe-617	319	14	audit	audit	NOUN
aijbe-617	319	15	with	with	ADP
aijbe-617	319	16	more	more	ADJ
aijbe-617	319	17	of	of	ADP
aijbe-617	319	18	forensic	forensic	ADJ
aijbe-617	319	19	accountants	accountant	NOUN
aijbe-617	319	20	in	in	ADP
aijbe-617	319	21	their	their	PRON
aijbe-617	319	22	tax	tax	NOUN
aijbe-617	319	23	audit	audit	NOUN
aijbe-617	319	24	team	team	NOUN
aijbe-617	319	25	3	3	X
aijbe-617	319	26	.	.	PUNCT
aijbe-617	319	27	practicing	practice	VERB
aijbe-617	319	28	accountants	accountant	NOUN
aijbe-617	319	29	in	in	ADP
aijbe-617	319	30	the	the	DET
aijbe-617	319	31	country	country	NOUN
aijbe-617	319	32	should	should	AUX
aijbe-617	319	33	work	work	VERB
aijbe-617	319	34	towards	towards	ADP
aijbe-617	319	35	specialization	specialization	NOUN
aijbe-617	319	36	and	and	CCONJ
aijbe-617	319	37	possibly	possibly	ADV
aijbe-617	319	38	establishing	establish	VERB
aijbe-617	319	39	firms	firm	NOUN
aijbe-617	319	40	for	for	ADP
aijbe-617	319	41	forensic	forensic	ADJ
aijbe-617	319	42	accounting	accounting	NOUN
aijbe-617	319	43	practice	practice	NOUN
aijbe-617	319	44	only	only	ADV
aijbe-617	319	45	.	.	PUNCT
aijbe-617	320	1	today	today	NOUN
aijbe-617	320	2	we	we	PRON
aijbe-617	320	3	have	have	VERB
aijbe-617	320	4	chartered	charter	VERB
aijbe-617	320	5	institute	institute	PROPN
aijbe-617	320	6	of	of	ADP
aijbe-617	320	7	forensic	forensic	ADJ
aijbe-617	320	8	accountants	accountant	NOUN
aijbe-617	320	9	and	and	CCONJ
aijbe-617	320	10	auditors	auditor	NOUN
aijbe-617	320	11	in	in	ADP
aijbe-617	320	12	nigeria	nigeria	PROPN
aijbe-617	320	13	4	4	NUM
aijbe-617	320	14	.	.	PUNCT
aijbe-617	321	1	the	the	DET
aijbe-617	321	2	academia	academia	NOUN
aijbe-617	321	3	should	should	AUX
aijbe-617	321	4	emphasize	emphasize	VERB
aijbe-617	321	5	skill	skill	NOUN
aijbe-617	321	6	development	development	NOUN
aijbe-617	321	7	in	in	ADP
aijbe-617	321	8	the	the	DET
aijbe-617	321	9	field	field	NOUN
aijbe-617	321	10	of	of	ADP
aijbe-617	321	11	forensic	forensic	ADJ
aijbe-617	321	12	accounting	accounting	NOUN
aijbe-617	321	13	so	so	SCONJ
aijbe-617	321	14	that	that	SCONJ
aijbe-617	321	15	students	student	NOUN
aijbe-617	321	16	at	at	ADP
aijbe-617	321	17	an	an	DET
aijbe-617	321	18	early	early	ADJ
aijbe-617	321	19	stage	stage	NOUN
aijbe-617	321	20	would	would	AUX
aijbe-617	321	21	become	become	VERB
aijbe-617	321	22	familiar	familiar	ADJ
aijbe-617	321	23	with	with	ADP
aijbe-617	321	24	it	it	PRON
aijbe-617	321	25	.	.	PUNCT
aijbe-617	322	1	references	reference	NOUN
aijbe-617	322	2	abdullahi	abdullahi	PROPN
aijbe-617	322	3	,	,	PUNCT
aijbe-617	322	4	r.	r.	PROPN
aijbe-617	322	5	,	,	PUNCT
aijbe-617	322	6	&	&	CCONJ
aijbe-617	322	7	mansor	mansor	PROPN
aijbe-617	322	8	,	,	PUNCT
aijbe-617	322	9	n.	n.	NOUN
aijbe-617	322	10	(	(	PUNCT
aijbe-617	322	11	2015	2015	NUM
aijbe-617	322	12	)	)	PUNCT
aijbe-617	322	13	.	.	PUNCT
aijbe-617	323	1	concomitant	concomitant	ADJ
aijbe-617	323	2	debacle	debacle	NOUN
aijbe-617	323	3	of	of	ADP
aijbe-617	323	4	fraud	fraud	NOUN
aijbe-617	323	5	incidences	incidence	NOUN
aijbe-617	323	6	in	in	ADP
aijbe-617	323	7	the	the	DET
aijbe-617	323	8	nigeria	nigeria	PROPN
aijbe-617	323	9	public	public	ADJ
aijbe-617	323	10	sector	sector	NOUN
aijbe-617	323	11	:	:	PUNCT
aijbe-617	323	12	understanding	understand	VERB
aijbe-617	323	13	the	the	DET
aijbe-617	323	14	power	power	NOUN
aijbe-617	323	15	of	of	ADP
aijbe-617	323	16	fraud	fraud	NOUN
aijbe-617	323	17	triangle	triangle	NOUN
aijbe-617	323	18	theory	theory	NOUN
aijbe-617	323	19	.	.	PUNCT
aijbe-617	324	1	international	international	ADJ
aijbe-617	324	2	journal	journal	PROPN
aijbe-617	324	3	of	of	ADP
aijbe-617	324	4	academic	academic	ADJ
aijbe-617	324	5	research	research	NOUN
aijbe-617	324	6	in	in	ADP
aijbe-617	324	7	business	business	NOUN
aijbe-617	324	8	and	and	CCONJ
aijbe-617	324	9	social	social	ADJ
aijbe-617	324	10	sciences	science	NOUN
aijbe-617	324	11	,	,	PUNCT
aijbe-617	324	12	5(5	5(5	NUM
aijbe-617	324	13	)	)	PUNCT
aijbe-617	324	14	,	,	PUNCT
aijbe-617	324	15	312	312	NUM
aijbe-617	324	16	-	-	SYM
aijbe-617	324	17	326	326	NUM
aijbe-617	324	18	.	.	PUNCT
aijbe-617	325	1	abdullahi	abdullahi	PROPN
aijbe-617	325	2	,	,	PUNCT
aijbe-617	325	3	r.	r.	PROPN
aijbe-617	325	4	,	,	PUNCT
aijbe-617	325	5	&	&	CCONJ
aijbe-617	325	6	mansor	mansor	PROPN
aijbe-617	325	7	,	,	PUNCT
aijbe-617	325	8	n.	n.	NOUN
aijbe-617	325	9	(	(	PUNCT
aijbe-617	325	10	2015	2015	NUM
aijbe-617	325	11	)	)	PUNCT
aijbe-617	325	12	.	.	PUNCT
aijbe-617	326	1	fraud	fraud	NOUN
aijbe-617	326	2	triangle	triangle	PROPN
aijbe-617	326	3	theory	theory	NOUN
aijbe-617	326	4	and	and	CCONJ
aijbe-617	326	5	fraud	fraud	NOUN
aijbe-617	326	6	diamond	diamond	NOUN
aijbe-617	326	7	theory	theory	NOUN
aijbe-617	326	8	:	:	PUNCT
aijbe-617	326	9	understanding	understand	VERB
aijbe-617	326	10	the	the	DET
aijbe-617	326	11	convergent	convergent	NOUN
aijbe-617	326	12	and	and	CCONJ
aijbe-617	326	13	divergent	divergent	ADJ
aijbe-617	326	14	for	for	ADP
aijbe-617	326	15	future	future	ADJ
aijbe-617	326	16	research	research	NOUN
aijbe-617	326	17	.	.	PUNCT
aijbe-617	327	1	international	international	ADJ
aijbe-617	327	2	journal	journal	PROPN
aijbe-617	327	3	of	of	ADP
aijbe-617	327	4	academic	academic	ADJ
aijbe-617	327	5	research	research	NOUN
aijbe-617	327	6	in	in	ADP
aijbe-617	327	7	accounting	accounting	NOUN
aijbe-617	327	8	,	,	PUNCT
aijbe-617	327	9	finance	finance	NOUN
aijbe-617	327	10	and	and	CCONJ
aijbe-617	327	11	management	management	NOUN
aijbe-617	327	12	sciences	science	NOUN
aijbe-617	327	13	,	,	PUNCT
aijbe-617	327	14	5(4	5(4	NUM
aijbe-617	327	15	)	)	PUNCT
aijbe-617	327	16	,	,	PUNCT
aijbe-617	327	17	38–45	38–45	NUM
aijbe-617	327	18	.	.	PUNCT
aijbe-617	328	1	almustapha	almustapha	PROPN
aijbe-617	328	2	,	,	PUNCT
aijbe-617	328	3	a.	a.	PROPN
aijbe-617	328	4	,	,	PUNCT
aijbe-617	328	5	&	&	CCONJ
aijbe-617	328	6	hamza	hamza	PROPN
aijbe-617	328	7	,	,	PUNCT
aijbe-617	328	8	m.	m.	NOUN
aijbe-617	328	9	(	(	PUNCT
aijbe-617	328	10	2016	2016	NUM
aijbe-617	328	11	)	)	PUNCT
aijbe-617	328	12	.	.	PUNCT
aijbe-617	329	1	determinants	determinant	NOUN
aijbe-617	329	2	of	of	ADP
aijbe-617	329	3	informal	informal	ADJ
aijbe-617	329	4	sector	sector	NOUN
aijbe-617	329	5	tax	tax	NOUN
aijbe-617	329	6	evasion	evasion	NOUN
aijbe-617	329	7	in	in	ADP
aijbe-617	329	8	sokoto	sokoto	PROPN
aijbe-617	329	9	metropolis	metropolis	PROPN
aijbe-617	329	10	.	.	PUNCT
aijbe-617	330	1	igbinedion	igbinedion	PROPN
aijbe-617	330	2	university	university	PROPN
aijbe-617	330	3	journal	journal	NOUN
aijbe-617	330	4	of	of	ADP
aijbe-617	330	5	accounting	accounting	NOUN
aijbe-617	330	6	,	,	PUNCT
aijbe-617	330	7	2(1	2(1	NUM
aijbe-617	330	8	)	)	PUNCT
aijbe-617	330	9	,	,	PUNCT
aijbe-617	330	10	127	127	NUM
aijbe-617	330	11	-	-	SYM
aijbe-617	330	12	147	147	NUM
aijbe-617	330	13	.	.	PUNCT
aijbe-617	331	1	adebisi	adebisi	VERB
aijbe-617	331	2	,	,	PUNCT
aijbe-617	331	3	j.	j.	PROPN
aijbe-617	331	4	f.	f.	PROPN
aijbe-617	331	5	,	,	PUNCT
aijbe-617	331	6	&	&	CCONJ
aijbe-617	331	7	gbegi	gbegi	PROPN
aijbe-617	331	8	,	,	PUNCT
aijbe-617	331	9	d.	d.	PROPN
aijbe-617	331	10	o.	o.	PROPN
aijbe-617	331	11	(	(	PUNCT
aijbe-617	331	12	2019	2019	NUM
aijbe-617	331	13	)	)	PUNCT
aijbe-617	331	14	.	.	PUNCT
aijbe-617	332	1	effect	effect	NOUN
aijbe-617	332	2	of	of	ADP
aijbe-617	332	3	tax	tax	NOUN
aijbe-617	332	4	avoidance	avoidance	NOUN
aijbe-617	332	5	and	and	CCONJ
aijbe-617	332	6	tax	tax	NOUN
aijbe-617	332	7	evasion	evasion	NOUN
aijbe-617	332	8	on	on	ADP
aijbe-617	332	9	personal	personal	ADJ
aijbe-617	332	10	income	income	NOUN
aijbe-617	332	11	tax	tax	NOUN
aijbe-617	332	12	administration	administration	NOUN
aijbe-617	332	13	in	in	ADP
aijbe-617	332	14	nigeria	nigeria	PROPN
aijbe-617	332	15	.	.	PUNCT
aijbe-617	333	1	american	american	PROPN
aijbe-617	333	2	journal	journal	PROPN
aijbe-617	333	3	of	of	ADP
aijbe-617	333	4	humanities	humanity	NOUN
aijbe-617	333	5	and	and	CCONJ
aijbe-617	333	6	social	social	ADJ
aijbe-617	333	7	sciences	science	NOUN
aijbe-617	333	8	,	,	PUNCT
aijbe-617	333	9	1(3	1(3	NUM
aijbe-617	333	10	)	)	PUNCT
aijbe-617	333	11	,	,	PUNCT
aijbe-617	333	12	125	125	NUM
aijbe-617	333	13	-	-	SYM
aijbe-617	333	14	134	134	NUM
aijbe-617	333	15	.	.	PUNCT
aijbe-617	334	1	amah	amah	PROPN
aijbe-617	334	2	,	,	PUNCT
aijbe-617	334	3	c.	c.	PROPN
aijbe-617	334	4	o.	o.	PROPN
aijbe-617	334	5	,	,	PUNCT
aijbe-617	334	6	&	&	CCONJ
aijbe-617	334	7	nwaiwu	nwaiwu	PROPN
aijbe-617	334	8	,	,	PUNCT
aijbe-617	334	9	j.	j.	PROPN
aijbe-617	334	10	n.	n.	PROPN
aijbe-617	334	11	(	(	PUNCT
aijbe-617	334	12	2018	2018	NUM
aijbe-617	334	13	)	)	PUNCT
aijbe-617	334	14	.	.	PUNCT
aijbe-617	335	1	tax	tax	NOUN
aijbe-617	335	2	audit	audit	NOUN
aijbe-617	335	3	practice	practice	NOUN
aijbe-617	335	4	and	and	CCONJ
aijbe-617	335	5	down	down	ADP
aijbe-617	335	6	south	south	ADJ
aijbe-617	335	7	tax	tax	NOUN
aijbe-617	335	8	revenue	revenue	NOUN
aijbe-617	335	9	generation	generation	NOUN
aijbe-617	335	10	in	in	ADP
aijbe-617	335	11	nigeria	nigeria	PROPN
aijbe-617	335	12	.	.	PUNCT
aijbe-617	336	1	international	international	ADJ
aijbe-617	336	2	journal	journal	PROPN
aijbe-617	336	3	of	of	ADP
aijbe-617	336	4	innovative	innovative	ADJ
aijbe-617	336	5	finance	finance	NOUN
aijbe-617	336	6	and	and	CCONJ
aijbe-617	336	7	economics	economic	NOUN
aijbe-617	336	8	research	research	NOUN
aijbe-617	336	9	,	,	PUNCT
aijbe-617	336	10	6(1	6(1	NUM
aijbe-617	336	11	)	)	PUNCT
aijbe-617	336	12	,	,	PUNCT
aijbe-617	336	13	99	99	NUM
aijbe-617	336	14	-	-	SYM
aijbe-617	336	15	112	112	NUM
aijbe-617	336	16	.	.	PUNCT
aijbe-617	337	1	bressler	bressler	NOUN
aijbe-617	337	2	,	,	PUNCT
aijbe-617	337	3	l.	l.	PROPN
aijbe-617	337	4	(	(	PUNCT
aijbe-617	337	5	2021	2021	NUM
aijbe-617	337	6	)	)	PUNCT
aijbe-617	337	7	.	.	PUNCT
aijbe-617	338	1	the	the	DET
aijbe-617	338	2	role	role	NOUN
aijbe-617	338	3	of	of	ADP
aijbe-617	338	4	forensic	forensic	ADJ
aijbe-617	338	5	accountants	accountant	NOUN
aijbe-617	338	6	in	in	ADP
aijbe-617	338	7	fraud	fraud	NOUN
aijbe-617	338	8	investigations	investigation	NOUN
aijbe-617	338	9	:	:	PUNCT
aijbe-617	338	10	importance	importance	NOUN
aijbe-617	338	11	of	of	ADP
aijbe-617	338	12	attorney	attorney	NOUN
aijbe-617	338	13	and	and	CCONJ
aijbe-617	338	14	judge	judge	NOUN
aijbe-617	338	15	's	's	PART
aijbe-617	338	16	perceptions	perception	NOUN
aijbe-617	338	17	.	.	PUNCT
aijbe-617	339	1	journal	journal	NOUN
aijbe-617	339	2	of	of	ADP
aijbe-617	339	3	finance	finance	NOUN
aijbe-617	339	4	and	and	CCONJ
aijbe-617	339	5	accountancy	accountancy	NOUN
aijbe-617	339	6	,	,	PUNCT
aijbe-617	339	7	11(27	11(27	NUM
aijbe-617	339	8	)	)	PUNCT
aijbe-617	339	9	,	,	PUNCT
aijbe-617	339	10	1	1	NUM
aijbe-617	339	11	-	-	SYM
aijbe-617	339	12	9	9	NUM
aijbe-617	339	13	.	.	PUNCT
aijbe-617	340	1	chapgeno	chapgeno	PROPN
aijbe-617	340	2	,	,	PUNCT
aijbe-617	340	3	h.	h.	PROPN
aijbe-617	340	4	,	,	PUNCT
aijbe-617	340	5	&	&	CCONJ
aijbe-617	340	6	fred	fred	PROPN
aijbe-617	340	7	,	,	PUNCT
aijbe-617	340	8	k.	k.	PROPN
aijbe-617	340	9	n.	n.	PROPN
aijbe-617	340	10	(	(	PUNCT
aijbe-617	340	11	2020	2020	NUM
aijbe-617	340	12	)	)	PUNCT
aijbe-617	340	13	.	.	PUNCT
aijbe-617	341	1	risk	risk	NOUN
aijbe-617	341	2	management	management	NOUN
aijbe-617	341	3	and	and	CCONJ
aijbe-617	341	4	ethical	ethical	ADJ
aijbe-617	341	5	environment	environment	NOUN
aijbe-617	341	6	:	:	PUNCT
aijbe-617	341	7	effects	effect	NOUN
aijbe-617	341	8	on	on	ADP
aijbe-617	341	9	internal	internal	ADJ
aijbe-617	341	10	audit	audit	NOUN
aijbe-617	341	11	and	and	CCONJ
aijbe-617	341	12	accounting	accounting	NOUN
aijbe-617	341	13	control	control	NOUN
aijbe-617	341	14	procedures	procedure	NOUN
aijbe-617	341	15	.	.	PUNCT
aijbe-617	342	1	journal	journal	NOUN
aijbe-617	342	2	of	of	ADP
aijbe-617	342	3	applied	apply	VERB
aijbe-617	342	4	management	management	NOUN
aijbe-617	342	5	accounting	accounting	NOUN
aijbe-617	342	6	research	research	NOUN
aijbe-617	342	7	,	,	PUNCT
aijbe-617	342	8	(	(	PUNCT
aijbe-617	342	9	winter	winter	NOUN
aijbe-617	342	10	)	)	PUNCT
aijbe-617	342	11	,	,	PUNCT
aijbe-617	342	12	11	11	NUM
aijbe-617	342	13	-	-	SYM
aijbe-617	342	14	30	30	NUM
aijbe-617	342	15	.	.	PUNCT
aijbe-617	343	1	dada	dada	PROPN
aijbe-617	343	2	,	,	PUNCT
aijbe-617	343	3	s.	s.	PROPN
aijbe-617	343	4	o.	o.	PROPN
aijbe-617	343	5	,	,	PUNCT
aijbe-617	343	6	owolabi	owolabi	NOUN
aijbe-617	343	7	,	,	PUNCT
aijbe-617	343	8	s.	s.	PROPN
aijbe-617	343	9	a.	a.	PROPN
aijbe-617	343	10	,	,	PUNCT
aijbe-617	343	11	&	&	CCONJ
aijbe-617	343	12	okwu	okwu	PROPN
aijbe-617	343	13	,	,	PUNCT
aijbe-617	343	14	a.	a.	NOUN
aijbe-617	343	15	(	(	PUNCT
aijbe-617	343	16	2013	2013	NUM
aijbe-617	343	17	)	)	PUNCT
aijbe-617	343	18	.	.	PUNCT
aijbe-617	344	1	forensic	forensic	ADJ
aijbe-617	344	2	accounting	accounting	NOUN
aijbe-617	344	3	:	:	PUNCT
aijbe-617	344	4	a	a	DET
aijbe-617	344	5	panacea	panacea	NOUN
aijbe-617	344	6	to	to	ADP
aijbe-617	344	7	alleviation	alleviation	NOUN
aijbe-617	344	8	of	of	ADP
aijbe-617	344	9	fraudulent	fraudulent	ADJ
aijbe-617	344	10	practices	practice	NOUN
aijbe-617	344	11	in	in	ADP
aijbe-617	344	12	nigeria	nigeria	PROPN
aijbe-617	344	13	.	.	PUNCT
aijbe-617	345	1	international	international	ADJ
aijbe-617	345	2	journal	journal	PROPN
aijbe-617	345	3	of	of	ADP
aijbe-617	345	4	business	business	NOUN
aijbe-617	345	5	management	management	NOUN
aijbe-617	345	6	and	and	CCONJ
aijbe-617	345	7	economic	economic	ADJ
aijbe-617	345	8	research	research	NOUN
aijbe-617	345	9	,	,	PUNCT
aijbe-617	345	10	4(5	4(5	PROPN
aijbe-617	345	11	)	)	PUNCT
aijbe-617	345	12	,	,	PUNCT
aijbe-617	345	13	787792	787792	NUM
aijbe-617	345	14	.	.	PUNCT
aijbe-617	346	1	dada	dada	PROPN
aijbe-617	346	2	,	,	PUNCT
aijbe-617	346	3	y.	y.	NOUN
aijbe-617	346	4	,	,	PUNCT
aijbe-617	346	5	owolabi	owolabi	NOUN
aijbe-617	346	6	,	,	PUNCT
aijbe-617	346	7	i.	i.	NOUN
aijbe-617	346	8	,	,	PUNCT
aijbe-617	346	9	&	&	CCONJ
aijbe-617	346	10	olaoye	olaoye	PROPN
aijbe-617	346	11	,	,	PUNCT
aijbe-617	346	12	k.	k.	PROPN
aijbe-617	346	13	k.	k.	PROPN
aijbe-617	346	14	(	(	PUNCT
aijbe-617	346	15	2021	2021	NUM
aijbe-617	346	16	)	)	PUNCT
aijbe-617	346	17	.	.	PUNCT
aijbe-617	347	1	forensic	forensic	ADJ
aijbe-617	347	2	accounting	accounting	NOUN
aijbe-617	347	3	:	:	PUNCT
aijbe-617	347	4	another	another	DET
aijbe-617	347	5	feather	feather	NOUN
aijbe-617	347	6	in	in	ADP
aijbe-617	347	7	the	the	DET
aijbe-617	347	8	hat	hat	NOUN
aijbe-617	347	9	of	of	ADP
aijbe-617	347	10	accounting	accounting	NOUN
aijbe-617	347	11	.	.	PUNCT
aijbe-617	348	1	the	the	DET
aijbe-617	348	2	chartered	chartered	ADJ
aijbe-617	348	3	accountant	accountant	NOUN
aijbe-617	348	4	,	,	PUNCT
aijbe-617	348	5	october	october	PROPN
aijbe-617	348	6	,	,	PUNCT
aijbe-617	348	7	60–63	60–63	NUM
aijbe-617	348	8	.	.	PUNCT
aijbe-617	349	1	eke	eke	ADJ
aijbe-617	349	2	robert	robert	PROPN
aijbe-617	349	3	ike	ike	PROPN
aijbe-617	349	4	and	and	CCONJ
aijbe-617	349	5	ogedegbe	ogedegbe	ADJ
aijbe-617	349	6	osariemen	osarieman	NOUN
aijbe-617	349	7	(	(	PUNCT
aijbe-617	349	8	2024	2024	NUM
aijbe-617	349	9	)	)	PUNCT
aijbe-617	349	10	16	16	NUM
aijbe-617	349	11	american	american	ADJ
aijbe-617	349	12	interdisciplinary	interdisciplinary	ADJ
aijbe-617	349	13	journal	journal	NOUN
aijbe-617	349	14	of	of	ADP
aijbe-617	349	15	business	business	NOUN
aijbe-617	349	16	and	and	CCONJ
aijbe-617	349	17	economics	economic	NOUN
aijbe-617	349	18	|	|	ADV
aijbe-617	349	19	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-617	349	20	eke	eke	ADJ
aijbe-617	349	21	,	,	PUNCT
aijbe-617	349	22	r.	r.	PROPN
aijbe-617	349	23	i.	i.	PROPN
aijbe-617	349	24	,	,	PUNCT
aijbe-617	349	25	&	&	CCONJ
aijbe-617	349	26	aloha	aloha	PROPN
aijbe-617	349	27	,	,	PUNCT
aijbe-617	349	28	b.	b.	PROPN
aijbe-617	349	29	o.	o.	PROPN
aijbe-617	349	30	(	(	PUNCT
aijbe-617	349	31	2022	2022	NUM
aijbe-617	349	32	)	)	PUNCT
aijbe-617	349	33	.	.	PUNCT
aijbe-617	350	1	impact	impact	NOUN
aijbe-617	350	2	of	of	ADP
aijbe-617	350	3	e	e	NOUN
aijbe-617	350	4	-	-	NOUN
aijbe-617	350	5	taxation	taxation	NOUN
aijbe-617	350	6	on	on	ADP
aijbe-617	350	7	tax	tax	NOUN
aijbe-617	350	8	administration	administration	NOUN
aijbe-617	350	9	in	in	ADP
aijbe-617	350	10	nigeria	nigeria	PROPN
aijbe-617	350	11	.	.	PUNCT
aijbe-617	351	1	ican	ican	PROPN
aijbe-617	351	2	conference	conference	NOUN
aijbe-617	351	3	proceedings	proceeding	NOUN
aijbe-617	351	4	of	of	ADP
aijbe-617	351	5	2022	2022	NUM
aijbe-617	351	6	.	.	PUNCT
aijbe-617	352	1	eliezer	eliezer	NOUN
aijbe-617	352	2	,	,	PUNCT
aijbe-617	352	3	o.	o.	PROPN
aijbe-617	352	4	,	,	PUNCT
aijbe-617	352	5	&	&	CCONJ
aijbe-617	352	6	emmanuel	emmanuel	PROPN
aijbe-617	352	7	,	,	PUNCT
aijbe-617	352	8	b.	b.	PROPN
aijbe-617	352	9	(	(	PUNCT
aijbe-617	352	10	2015	2015	NUM
aijbe-617	352	11	)	)	PUNCT
aijbe-617	352	12	.	.	PUNCT
aijbe-617	353	1	relevance	relevance	NOUN
aijbe-617	353	2	of	of	ADP
aijbe-617	353	3	forensic	forensic	ADJ
aijbe-617	353	4	accounting	accounting	NOUN
aijbe-617	353	5	in	in	ADP
aijbe-617	353	6	the	the	DET
aijbe-617	353	7	detection	detection	NOUN
aijbe-617	353	8	and	and	CCONJ
aijbe-617	353	9	prevention	prevention	NOUN
aijbe-617	353	10	of	of	ADP
aijbe-617	353	11	fraud	fraud	NOUN
aijbe-617	353	12	in	in	ADP
aijbe-617	353	13	nigeria	nigeria	PROPN
aijbe-617	353	14	.	.	PUNCT
aijbe-617	354	1	historical	historical	ADJ
aijbe-617	354	2	research	research	NOUN
aijbe-617	354	3	letter	letter	NOUN
aijbe-617	354	4	,	,	PUNCT
aijbe-617	354	5	23(1	23(1	NUM
aijbe-617	354	6	)	)	PUNCT
aijbe-617	354	7	,	,	PUNCT
aijbe-617	354	8	17	17	NUM
aijbe-617	354	9	-	-	SYM
aijbe-617	354	10	25	25	NUM
aijbe-617	354	11	.	.	PUNCT
aijbe-617	355	1	enofe	enofe	ADJ
aijbe-617	355	2	,	,	PUNCT
aijbe-617	355	3	a.	a.	NOUN
aijbe-617	355	4	o.	o.	PROPN
aijbe-617	355	5	,	,	PUNCT
aijbe-617	355	6	utomen	utoman	NOUN
aijbe-617	355	7	,	,	PUNCT
aijbe-617	355	8	p.	p.	PROPN
aijbe-617	355	9	o.	o.	PROPN
aijbe-617	355	10	,	,	PUNCT
aijbe-617	355	11	&	&	CCONJ
aijbe-617	355	12	danjuma	danjuma	PROPN
aijbe-617	355	13	,	,	PUNCT
aijbe-617	355	14	e.	e.	PROPN
aijbe-617	355	15	n.	n.	PROPN
aijbe-617	355	16	(	(	PUNCT
aijbe-617	355	17	2023	2023	NUM
aijbe-617	355	18	)	)	PUNCT
aijbe-617	355	19	.	.	PUNCT
aijbe-617	356	1	the	the	DET
aijbe-617	356	2	impact	impact	NOUN
aijbe-617	356	3	of	of	ADP
aijbe-617	356	4	forensic	forensic	ADJ
aijbe-617	356	5	accounting	accounting	NOUN
aijbe-617	356	6	on	on	ADP
aijbe-617	356	7	fraud	fraud	NOUN
aijbe-617	356	8	detection	detection	NOUN
aijbe-617	356	9	.	.	PUNCT
aijbe-617	357	1	journal	journal	NOUN
aijbe-617	357	2	of	of	ADP
aijbe-617	357	3	business	business	NOUN
aijbe-617	357	4	and	and	CCONJ
aijbe-617	357	5	management	management	NOUN
aijbe-617	357	6	,	,	PUNCT
aijbe-617	357	7	5(26	5(26	NUM
aijbe-617	357	8	)	)	PUNCT
aijbe-617	357	9	.	.	PUNCT
aijbe-617	358	1	enofe	enofe	ADJ
aijbe-617	358	2	,	,	PUNCT
aijbe-617	358	3	a.	a.	NOUN
aijbe-617	358	4	o.	o.	PROPN
aijbe-617	358	5	,	,	PUNCT
aijbe-617	358	6	olorunnuho	olorunnuho	PROPN
aijbe-617	358	7	,	,	PUNCT
aijbe-617	358	8	m.	m.	NOUN
aijbe-617	358	9	s.	s.	PROPN
aijbe-617	358	10	,	,	PUNCT
aijbe-617	358	11	&	&	CCONJ
aijbe-617	358	12	eboigbe	eboigbe	PROPN
aijbe-617	358	13	,	,	PUNCT
aijbe-617	358	14	k.	k.	PROPN
aijbe-617	358	15	o.	o.	PROPN
aijbe-617	358	16	(	(	PUNCT
aijbe-617	358	17	2015	2015	NUM
aijbe-617	358	18	)	)	PUNCT
aijbe-617	358	19	.	.	PUNCT
aijbe-617	359	1	accountants	accountant	NOUN
aijbe-617	359	2	’	’	PART
aijbe-617	359	3	perception	perception	NOUN
aijbe-617	359	4	of	of	ADP
aijbe-617	359	5	forensic	forensic	ADJ
aijbe-617	359	6	accounting	accounting	NOUN
aijbe-617	359	7	and	and	CCONJ
aijbe-617	359	8	fraud	fraud	NOUN
aijbe-617	359	9	investigation	investigation	NOUN
aijbe-617	359	10	.	.	PUNCT
aijbe-617	360	1	journal	journal	NOUN
aijbe-617	360	2	of	of	ADP
aijbe-617	360	3	accounting	accounting	NOUN
aijbe-617	360	4	and	and	CCONJ
aijbe-617	360	5	financial	financial	ADJ
aijbe-617	360	6	management	management	NOUN
aijbe-617	360	7	,	,	PUNCT
aijbe-617	360	8	1(8	1(8	NUM
aijbe-617	360	9	)	)	PUNCT
aijbe-617	360	10	,	,	PUNCT
aijbe-617	360	11	94	94	NUM
aijbe-617	360	12	-	-	SYM
aijbe-617	360	13	111	111	NUM
aijbe-617	360	14	.	.	PUNCT
aijbe-617	361	1	fagbemi	fagbemi	PROPN
aijbe-617	361	2	,	,	PUNCT
aijbe-617	361	3	m.	m.	NOUN
aijbe-617	361	4	,	,	PUNCT
aijbe-617	361	5	uadiale	uadiale	NOUN
aijbe-617	361	6	,	,	PUNCT
aijbe-617	361	7	h.	h.	PROPN
aijbe-617	361	8	,	,	PUNCT
aijbe-617	361	9	&	&	CCONJ
aijbe-617	361	10	noah	noah	PROPN
aijbe-617	361	11	,	,	PUNCT
aijbe-617	361	12	j.	j.	PROPN
aijbe-617	361	13	(	(	PUNCT
aijbe-617	361	14	2010	2010	NUM
aijbe-617	361	15	)	)	PUNCT
aijbe-617	361	16	.	.	PUNCT
aijbe-617	362	1	forensic	forensic	ADJ
aijbe-617	362	2	accounting	accounting	NOUN
aijbe-617	362	3	as	as	ADP
aijbe-617	362	4	an	an	DET
aijbe-617	362	5	investigative	investigative	ADJ
aijbe-617	362	6	tool	tool	NOUN
aijbe-617	362	7	:	:	PUNCT
aijbe-617	362	8	developing	develop	VERB
aijbe-617	362	9	a	a	DET
aijbe-617	362	10	model	model	NOUN
aijbe-617	362	11	curriculum	curriculum	NOUN
aijbe-617	362	12	for	for	ADP
aijbe-617	362	13	fraud	fraud	NOUN
aijbe-617	362	14	and	and	CCONJ
aijbe-617	362	15	forensic	forensic	ADJ
aijbe-617	362	16	accounting	accounting	NOUN
aijbe-617	362	17	(	(	PUNCT
aijbe-617	362	18	ethics	ethic	NOUN
aijbe-617	362	19	)	)	PUNCT
aijbe-617	362	20	.	.	PUNCT
aijbe-617	363	1	the	the	DET
aijbe-617	363	2	cpa	cpa	PROPN
aijbe-617	363	3	journal	journal	NOUN
aijbe-617	363	4	,	,	PUNCT
aijbe-617	363	5	12(5	12(5	NUM
aijbe-617	363	6	)	)	PUNCT
aijbe-617	363	7	.	.	PUNCT
aijbe-617	364	1	hadi	hadi	PROPN
aijbe-617	364	2	,	,	PUNCT
aijbe-617	364	3	a.	a.	NOUN
aijbe-617	364	4	m.	m.	NOUN
aijbe-617	364	5	,	,	PUNCT
aijbe-617	364	6	abed	abe	VERB
aijbe-617	364	7	,	,	PUNCT
aijbe-617	364	8	a.	a.	PROPN
aijbe-617	364	9	r.	r.	PROPN
aijbe-617	364	10	,	,	PUNCT
aijbe-617	364	11	&	&	CCONJ
aijbe-617	364	12	kadim	kadim	PROPN
aijbe-617	364	13	,	,	PUNCT
aijbe-617	364	14	h.	h.	PROPN
aijbe-617	364	15	o.	o.	PROPN
aijbe-617	364	16	(	(	PUNCT
aijbe-617	364	17	2018	2018	NUM
aijbe-617	364	18	)	)	PUNCT
aijbe-617	364	19	.	.	PUNCT
aijbe-617	365	1	the	the	DET
aijbe-617	365	2	role	role	NOUN
aijbe-617	365	3	of	of	ADP
aijbe-617	365	4	forensic	forensic	ADJ
aijbe-617	365	5	accounting	accounting	NOUN
aijbe-617	365	6	and	and	CCONJ
aijbe-617	365	7	its	its	PRON
aijbe-617	365	8	relationship	relationship	NOUN
aijbe-617	365	9	with	with	ADP
aijbe-617	365	10	the	the	DET
aijbe-617	365	11	taxation	taxation	NOUN
aijbe-617	365	12	system	system	NOUN
aijbe-617	365	13	in	in	ADP
aijbe-617	365	14	iraq	iraq	PROPN
aijbe-617	365	15	.	.	PUNCT
aijbe-617	366	1	academy	academy	PROPN
aijbe-617	366	2	of	of	ADP
aijbe-617	366	3	accounting	accounting	PROPN
aijbe-617	366	4	and	and	CCONJ
aijbe-617	366	5	financial	financial	ADJ
aijbe-617	366	6	studies	study	NOUN
aijbe-617	366	7	journal	journal	NOUN
aijbe-617	366	8	,	,	PUNCT
aijbe-617	366	9	22(4	22(4	NUM
aijbe-617	366	10	)	)	PUNCT
aijbe-617	366	11	,	,	PUNCT
aijbe-617	366	12	1	1	NUM
aijbe-617	366	13	-	-	SYM
aijbe-617	366	14	10	10	NUM
aijbe-617	366	15	.	.	PUNCT
aijbe-617	367	1	harris	harris	PROPN
aijbe-617	367	2	,	,	PUNCT
aijbe-617	367	3	c.	c.	PROPN
aijbe-617	367	4	k.	k.	PROPN
aijbe-617	367	5	,	,	PUNCT
aijbe-617	367	6	&	&	CCONJ
aijbe-617	367	7	brown	brown	PROPN
aijbe-617	367	8	,	,	PUNCT
aijbe-617	367	9	a.	a.	NOUN
aijbe-617	367	10	m.	m.	NOUN
aijbe-617	367	11	(	(	PUNCT
aijbe-617	367	12	2000	2000	NUM
aijbe-617	367	13	)	)	PUNCT
aijbe-617	367	14	.	.	PUNCT
aijbe-617	368	1	the	the	DET
aijbe-617	368	2	qualities	quality	NOUN
aijbe-617	368	3	of	of	ADP
aijbe-617	368	4	a	a	DET
aijbe-617	368	5	forensic	forensic	ADJ
aijbe-617	368	6	accountant	accountant	NOUN
aijbe-617	368	7	.	.	PUNCT
aijbe-617	369	1	pennsylvania	pennsylvania	PROPN
aijbe-617	369	2	cpa	cpa	PROPN
aijbe-617	369	3	journal	journal	PROPN
aijbe-617	369	4	,	,	PUNCT
aijbe-617	369	5	71	71	NUM
aijbe-617	369	6	,	,	PUNCT
aijbe-617	369	7	23	23	NUM
aijbe-617	369	8	.	.	PUNCT
aijbe-617	370	1	howard	howard	PROPN
aijbe-617	370	2	,	,	PUNCT
aijbe-617	370	3	c.	c.	PROPN
aijbe-617	370	4	e.	e.	PROPN
aijbe-617	370	5	,	,	PUNCT
aijbe-617	370	6	&	&	CCONJ
aijbe-617	370	7	sheetze	sheetze	PROPN
aijbe-617	370	8	,	,	PUNCT
aijbe-617	370	9	u.	u.	PROPN
aijbe-617	370	10	k.	k.	PROPN
aijbe-617	370	11	(	(	PUNCT
aijbe-617	370	12	2008	2008	NUM
aijbe-617	370	13	)	)	PUNCT
aijbe-617	370	14	.	.	PUNCT
aijbe-617	371	1	financial	financial	ADJ
aijbe-617	371	2	statement	statement	NOUN
aijbe-617	371	3	fraud	fraud	NOUN
aijbe-617	371	4	:	:	PUNCT
aijbe-617	371	5	insights	insight	NOUN
aijbe-617	371	6	from	from	ADP
aijbe-617	371	7	the	the	DET
aijbe-617	371	8	academic	academic	ADJ
aijbe-617	371	9	literature	literature	NOUN
aijbe-617	371	10	.	.	PUNCT
aijbe-617	372	1	auditing	auditing	NOUN
aijbe-617	372	2	:	:	PUNCT
aijbe-617	372	3	a	a	DET
aijbe-617	372	4	journal	journal	NOUN
aijbe-617	372	5	of	of	ADP
aijbe-617	372	6	practice	practice	NOUN
aijbe-617	372	7	&	&	CCONJ
aijbe-617	372	8	theory	theory	NOUN
aijbe-617	372	9	,	,	PUNCT
aijbe-617	372	10	27(2	27(2	PRON
aijbe-617	372	11	)	)	PUNCT
aijbe-617	372	12	,	,	PUNCT
aijbe-617	372	13	231	231	NUM
aijbe-617	372	14	-	-	SYM
aijbe-617	372	15	252	252	NUM
aijbe-617	372	16	.	.	PUNCT
aijbe-617	373	1	https://doi.org/10.2308/aud.2008.27.2.231	https://doi.org/10.2308/aud.2008.27.2.231	PROPN
aijbe-617	373	2	islam	islam	PROPN
aijbe-617	373	3	,	,	PUNCT
aijbe-617	373	4	r.	r.	PROPN
aijbe-617	373	5	,	,	PUNCT
aijbe-617	373	6	rahman	rahman	PROPN
aijbe-617	373	7	,	,	PUNCT
aijbe-617	373	8	p.	p.	PROPN
aijbe-617	373	9	,	,	PUNCT
aijbe-617	373	10	&	&	CCONJ
aijbe-617	373	11	hossan	hossan	PROPN
aijbe-617	373	12	.	.	PUNCT
aijbe-617	373	13	(	(	PUNCT
aijbe-617	373	14	2011	2011	NUM
aijbe-617	373	15	)	)	PUNCT
aijbe-617	373	16	.	.	PUNCT
aijbe-617	374	1	forensic	forensic	ADJ
aijbe-617	374	2	accounting	accounting	NOUN
aijbe-617	374	3	and	and	CCONJ
aijbe-617	374	4	fraud	fraud	NOUN
aijbe-617	374	5	investigation	investigation	NOUN
aijbe-617	374	6	for	for	ADP
aijbe-617	374	7	non	non	NOUN
aijbe-617	374	8	-	-	NOUN
aijbe-617	374	9	experts	expert	NOUN
aijbe-617	374	10	.	.	PUNCT
aijbe-617	375	1	nj	nj	PROPN
aijbe-617	375	2	:	:	PUNCT
aijbe-617	376	1	john	john	PROPN
aijbe-617	376	2	wiley	wiley	PROPN
aijbe-617	376	3	and	and	CCONJ
aijbe-617	376	4	sons	sons	PROPN
aijbe-617	376	5	inc	inc	PROPN
aijbe-617	376	6	.	.	PROPN
aijbe-617	376	7	khersiat	khersiat	PROPN
aijbe-617	376	8	,	,	PUNCT
aijbe-617	376	9	o.	o.	NOUN
aijbe-617	376	10	m.	m.	NOUN
aijbe-617	376	11	(	(	PUNCT
aijbe-617	376	12	2018	2018	NUM
aijbe-617	376	13	)	)	PUNCT
aijbe-617	376	14	.	.	PUNCT
aijbe-617	377	1	the	the	DET
aijbe-617	377	2	role	role	NOUN
aijbe-617	377	3	of	of	ADP
aijbe-617	377	4	the	the	DET
aijbe-617	377	5	forensic	forensic	ADJ
aijbe-617	377	6	accountant	accountant	NOUN
aijbe-617	377	7	in	in	ADP
aijbe-617	377	8	the	the	DET
aijbe-617	377	9	detection	detection	NOUN
aijbe-617	377	10	of	of	ADP
aijbe-617	377	11	tax	tax	NOUN
aijbe-617	377	12	fraud	fraud	NOUN
aijbe-617	377	13	in	in	ADP
aijbe-617	377	14	financial	financial	ADJ
aijbe-617	377	15	statements	statement	NOUN
aijbe-617	377	16	:	:	PUNCT
aijbe-617	377	17	a	a	DET
aijbe-617	377	18	survey	survey	NOUN
aijbe-617	377	19	study	study	NOUN
aijbe-617	377	20	in	in	ADP
aijbe-617	377	21	the	the	DET
aijbe-617	377	22	jordanian	jordanian	ADJ
aijbe-617	377	23	accounting	accounting	NOUN
aijbe-617	377	24	and	and	CCONJ
aijbe-617	377	25	auditing	auditing	NOUN
aijbe-617	377	26	offices	office	NOUN
aijbe-617	377	27	and	and	CCONJ
aijbe-617	377	28	firms	firm	NOUN
aijbe-617	377	29	.	.	PUNCT
aijbe-617	378	1	international	international	ADJ
aijbe-617	378	2	journal	journal	PROPN
aijbe-617	378	3	of	of	ADP
aijbe-617	378	4	economics	economic	NOUN
aijbe-617	378	5	and	and	CCONJ
aijbe-617	378	6	finance	finance	NOUN
aijbe-617	378	7	,	,	PUNCT
aijbe-617	378	8	10(5	10(5	NUM
aijbe-617	378	9	)	)	PUNCT
aijbe-617	378	10	,	,	PUNCT
aijbe-617	378	11	145	145	NUM
aijbe-617	378	12	-	-	SYM
aijbe-617	378	13	153	153	NUM
aijbe-617	378	14	.	.	PUNCT
aijbe-617	378	15	https://doi.org/10.5539/ijef.v10n5p145	https://doi.org/10.5539/ijef.v10n5p145	PROPN
aijbe-617	378	16	maisiba	maisiba	PROPN
aijbe-617	378	17	,	,	PUNCT
aijbe-617	378	18	m.	m.	NOUN
aijbe-617	378	19	,	,	PUNCT
aijbe-617	378	20	&	&	CCONJ
aijbe-617	378	21	atambo	atambo	PROPN
aijbe-617	378	22	,	,	PUNCT
aijbe-617	378	23	g.	g.	PROPN
aijbe-617	378	24	(	(	PUNCT
aijbe-617	378	25	2016	2016	NUM
aijbe-617	378	26	)	)	PUNCT
aijbe-617	378	27	.	.	PUNCT
aijbe-617	379	1	the	the	DET
aijbe-617	379	2	study	study	NOUN
aijbe-617	379	3	of	of	ADP
aijbe-617	379	4	the	the	DET
aijbe-617	379	5	effects	effect	NOUN
aijbe-617	379	6	of	of	ADP
aijbe-617	379	7	tax	tax	NOUN
aijbe-617	379	8	evasion	evasion	NOUN
aijbe-617	379	9	and	and	CCONJ
aijbe-617	379	10	tax	tax	NOUN
aijbe-617	379	11	revenues	revenue	NOUN
aijbe-617	379	12	on	on	ADP
aijbe-617	379	13	economic	economic	ADJ
aijbe-617	379	14	stability	stability	NOUN
aijbe-617	379	15	.	.	PUNCT
aijbe-617	380	1	international	international	ADJ
aijbe-617	380	2	journal	journal	PROPN
aijbe-617	380	3	of	of	ADP
aijbe-617	380	4	academic	academic	ADJ
aijbe-617	380	5	research	research	NOUN
aijbe-617	380	6	in	in	ADP
aijbe-617	380	7	business	business	NOUN
aijbe-617	380	8	and	and	CCONJ
aijbe-617	380	9	social	social	ADJ
aijbe-617	380	10	science	science	NOUN
aijbe-617	380	11	,	,	PUNCT
aijbe-617	380	12	3(3	3(3	NUM
aijbe-617	380	13	)	)	PUNCT
aijbe-617	380	14	.	.	PUNCT
aijbe-617	381	1	manning	man	VERB
aijbe-617	381	2	,	,	PUNCT
aijbe-617	381	3	(	(	PUNCT
aijbe-617	381	4	2023	2023	NUM
aijbe-617	381	5	)	)	PUNCT
aijbe-617	381	6	.	.	PUNCT
aijbe-617	382	1	effectiveness	effectiveness	NOUN
aijbe-617	382	2	of	of	ADP
aijbe-617	382	3	the	the	DET
aijbe-617	382	4	application	application	NOUN
aijbe-617	382	5	of	of	ADP
aijbe-617	382	6	forensic	forensic	ADJ
aijbe-617	382	7	accounting	accounting	NOUN
aijbe-617	382	8	services	service	NOUN
aijbe-617	382	9	in	in	ADP
aijbe-617	382	10	nigerian	nigerian	ADJ
aijbe-617	382	11	organizations	organization	NOUN
aijbe-617	382	12	.	.	PUNCT
aijbe-617	383	1	aau	aau	PROPN
aijbe-617	383	2	journal	journal	PROPN
aijbe-617	383	3	of	of	ADP
aijbe-617	383	4	management	management	NOUN
aijbe-617	383	5	science	science	NOUN
aijbe-617	383	6	,	,	PUNCT
aijbe-617	383	7	1(1	1(1	NUM
aijbe-617	383	8	)	)	PUNCT
aijbe-617	383	9	,	,	PUNCT
aijbe-617	383	10	171	171	NUM
aijbe-617	383	11	-	-	SYM
aijbe-617	383	12	184	184	NUM
aijbe-617	383	13	.	.	PUNCT
aijbe-617	384	1	onuorah	onuorah	PROPN
aijbe-617	384	2	,	,	PUNCT
aijbe-617	384	3	m.	m.	NOUN
aijbe-617	384	4	,	,	PUNCT
aijbe-617	384	5	&	&	CCONJ
aijbe-617	384	6	appah	appah	PROPN
aijbe-617	384	7	,	,	PUNCT
aijbe-617	384	8	m.	m.	NOUN
aijbe-617	384	9	(	(	PUNCT
aijbe-617	384	10	2012	2012	NUM
aijbe-617	384	11	)	)	PUNCT
aijbe-617	384	12	.	.	PUNCT
aijbe-617	385	1	forensic	forensic	ADJ
aijbe-617	385	2	accounting	accounting	NOUN
aijbe-617	385	3	as	as	ADP
aijbe-617	385	4	an	an	DET
aijbe-617	385	5	investigative	investigative	ADJ
aijbe-617	385	6	tool	tool	NOUN
aijbe-617	385	7	:	:	PUNCT
aijbe-617	385	8	developing	develop	VERB
aijbe-617	385	9	a	a	DET
aijbe-617	385	10	model	model	NOUN
aijbe-617	385	11	curriculum	curriculum	NOUN
aijbe-617	385	12	for	for	ADP
aijbe-617	385	13	fraud	fraud	NOUN
aijbe-617	385	14	and	and	CCONJ
aijbe-617	385	15	forensic	forensic	ADJ
aijbe-617	385	16	accounting	accounting	NOUN
aijbe-617	385	17	(	(	PUNCT
aijbe-617	385	18	ethics	ethic	NOUN
aijbe-617	385	19	)	)	PUNCT
aijbe-617	385	20	.	.	PUNCT
aijbe-617	386	1	the	the	DET
aijbe-617	386	2	cpa	cpa	PROPN
aijbe-617	386	3	journal	journal	NOUN
aijbe-617	386	4	,	,	PUNCT
aijbe-617	386	5	12(5	12(5	NUM
aijbe-617	386	6	)	)	PUNCT
aijbe-617	386	7	.	.	PUNCT
aijbe-617	387	1	okoye	okoye	PROPN
aijbe-617	387	2	,	,	PUNCT
aijbe-617	387	3	p.	p.	PROPN
aijbe-617	387	4	,	,	PUNCT
aijbe-617	387	5	&	&	CCONJ
aijbe-617	387	6	gbeji	gbeji	PROPN
aijbe-617	387	7	,	,	PUNCT
aijbe-617	387	8	d.	d.	PROPN
aijbe-617	387	9	(	(	PUNCT
aijbe-617	387	10	2013	2013	NUM
aijbe-617	387	11	)	)	PUNCT
aijbe-617	387	12	.	.	PUNCT
aijbe-617	388	1	forensic	forensic	ADJ
aijbe-617	388	2	accounting	accounting	NOUN
aijbe-617	388	3	and	and	CCONJ
aijbe-617	388	4	auditing	auditing	NOUN
aijbe-617	388	5	:	:	PUNCT
aijbe-617	388	6	compared	compare	VERB
aijbe-617	388	7	and	and	CCONJ
aijbe-617	388	8	contrasted	contrast	VERB
aijbe-617	388	9	to	to	ADP
aijbe-617	388	10	traditional	traditional	ADJ
aijbe-617	388	11	accounting	accounting	NOUN
aijbe-617	388	12	and	and	CCONJ
aijbe-617	388	13	auditing	auditing	NOUN
aijbe-617	388	14	.	.	PUNCT
aijbe-617	389	1	american	american	PROPN
aijbe-617	389	2	journal	journal	PROPN
aijbe-617	389	3	of	of	ADP
aijbe-617	389	4	business	business	PROPN
aijbe-617	389	5	education	education	NOUN
aijbe-617	389	6	,	,	PUNCT
aijbe-617	389	7	1(2	1(2	NUM
aijbe-617	389	8	)	)	PUNCT
aijbe-617	389	9	,	,	PUNCT
aijbe-617	389	10	115	115	NUM
aijbe-617	389	11	-	-	SYM
aijbe-617	389	12	126	126	NUM
aijbe-617	389	13	.	.	PUNCT
aijbe-617	390	1	https://doi.org/10.2308/aud.2008.27.2.231	https://doi.org/10.2308/aud.2008.27.2.231	PROPN
aijbe-617	390	2	https://doi.org/10.5539/ijef.v10n5p145	https://doi.org/10.5539/ijef.v10n5p145	PROPN
aijbe-617	390	3	eke	eke	ADJ
aijbe-617	390	4	robert	robert	PROPN
aijbe-617	390	5	ike	ike	PROPN
aijbe-617	390	6	and	and	CCONJ
aijbe-617	390	7	ogedegbe	ogedegbe	ADJ
aijbe-617	390	8	osariemen	osarieman	NOUN
aijbe-617	390	9	(	(	PUNCT
aijbe-617	390	10	2024	2024	NUM
aijbe-617	390	11	)	)	PUNCT
aijbe-617	390	12	17	17	NUM
aijbe-617	390	13	american	american	ADJ
aijbe-617	390	14	interdisciplinary	interdisciplinary	ADJ
aijbe-617	390	15	journal	journal	NOUN
aijbe-617	390	16	of	of	ADP
aijbe-617	390	17	business	business	NOUN
aijbe-617	390	18	and	and	CCONJ
aijbe-617	390	19	economics	economic	NOUN
aijbe-617	390	20	|	|	ADV
aijbe-617	390	21	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	NOUN
aijbe-617	390	22	okunbor	okunbor	NOUN
aijbe-617	390	23	,	,	PUNCT
aijbe-617	390	24	f.	f.	PROPN
aijbe-617	390	25	f.	f.	PROPN
aijbe-617	390	26	,	,	PUNCT
aijbe-617	390	27	&	&	CCONJ
aijbe-617	390	28	obaretin	obaretin	PROPN
aijbe-617	390	29	,	,	PUNCT
aijbe-617	390	30	a.	a.	PROPN
aijbe-617	390	31	s.	s.	PROPN
aijbe-617	390	32	(	(	PUNCT
aijbe-617	390	33	2021	2021	NUM
aijbe-617	390	34	)	)	PUNCT
aijbe-617	390	35	.	.	PUNCT
aijbe-617	391	1	economic	economic	ADJ
aijbe-617	391	2	and	and	CCONJ
aijbe-617	391	3	financial	financial	ADJ
aijbe-617	391	4	crime	crime	NOUN
aijbe-617	391	5	in	in	ADP
aijbe-617	391	6	nigeria	nigeria	PROPN
aijbe-617	391	7	:	:	PUNCT
aijbe-617	391	8	forensic	forensic	ADJ
aijbe-617	391	9	accounting	accounting	NOUN
aijbe-617	391	10	as	as	ADP
aijbe-617	391	11	an	an	DET
aijbe-617	391	12	antidote	antidote	NOUN
aijbe-617	391	13	.	.	PUNCT
aijbe-617	392	1	british	british	ADJ
aijbe-617	392	2	journal	journal	PROPN
aijbe-617	392	3	of	of	ADP
aijbe-617	392	4	arts	art	NOUN
aijbe-617	392	5	and	and	CCONJ
aijbe-617	392	6	social	social	ADJ
aijbe-617	392	7	sciences	science	NOUN
aijbe-617	392	8	,	,	PUNCT
aijbe-617	392	9	6(78	6(78	NOUN
aijbe-617	392	10	)	)	PUNCT
aijbe-617	392	11	,	,	PUNCT
aijbe-617	392	12	37	37	NUM
aijbe-617	392	13	-	-	SYM
aijbe-617	392	14	50	50	NUM
aijbe-617	392	15	.	.	PUNCT
aijbe-617	393	1	onyeka	onyeka	NOUN
aijbe-617	393	2	,	,	PUNCT
aijbe-617	393	3	v.	v.	ADV
aijbe-617	393	4	,	,	PUNCT
aijbe-617	393	5	&	&	CCONJ
aijbe-617	393	6	nwankwo	nwankwo	PROPN
aijbe-617	393	7	,	,	PUNCT
aijbe-617	393	8	c.	c.	PROPN
aijbe-617	393	9	(	(	PUNCT
aijbe-617	393	10	2016	2016	NUM
aijbe-617	393	11	)	)	PUNCT
aijbe-617	393	12	.	.	PUNCT
aijbe-617	394	1	the	the	DET
aijbe-617	394	2	effect	effect	NOUN
aijbe-617	394	3	of	of	ADP
aijbe-617	394	4	tax	tax	NOUN
aijbe-617	394	5	evasion	evasion	NOUN
aijbe-617	394	6	and	and	CCONJ
aijbe-617	394	7	avoidance	avoidance	NOUN
aijbe-617	394	8	on	on	ADP
aijbe-617	394	9	nigeria	nigeria	PROPN
aijbe-617	394	10	’s	’s	PART
aijbe-617	394	11	economic	economic	ADJ
aijbe-617	394	12	growth	growth	NOUN
aijbe-617	394	13	.	.	PUNCT
aijbe-617	395	1	european	european	ADJ
aijbe-617	395	2	journal	journal	PROPN
aijbe-617	395	3	of	of	ADP
aijbe-617	395	4	business	business	NOUN
aijbe-617	395	5	and	and	CCONJ
aijbe-617	395	6	management	management	NOUN
aijbe-617	395	7	,	,	PUNCT
aijbe-617	395	8	8(24	8(24	NUM
aijbe-617	395	9	)	)	PUNCT
aijbe-617	395	10	,	,	PUNCT
aijbe-617	395	11	158	158	NUM
aijbe-617	395	12	-	-	SYM
aijbe-617	395	13	166	166	NUM
aijbe-617	395	14	.	.	PUNCT
aijbe-617	396	1	saxunova	saxunova	PROPN
aijbe-617	396	2	,	,	PUNCT
aijbe-617	396	3	d.	d.	PROPN
aijbe-617	396	4	,	,	PUNCT
aijbe-617	396	5	sulíkova	sulíkova	PROPN
aijbe-617	396	6	,	,	PUNCT
aijbe-617	396	7	r.	r.	PROPN
aijbe-617	396	8	,	,	PUNCT
aijbe-617	396	9	&	&	CCONJ
aijbe-617	396	10	szarkova	szarkova	PROPN
aijbe-617	396	11	,	,	PUNCT
aijbe-617	396	12	r.	r.	PROPN
aijbe-617	396	13	(	(	PUNCT
aijbe-617	396	14	2017	2017	NUM
aijbe-617	396	15	)	)	PUNCT
aijbe-617	396	16	.	.	PUNCT
aijbe-617	397	1	tax	tax	NOUN
aijbe-617	397	2	management	management	NOUN
aijbe-617	397	3	hierarchy	hierarchy	NOUN
aijbe-617	397	4	:	:	PUNCT
aijbe-617	397	5	tax	tax	NOUN
aijbe-617	397	6	fraud	fraud	NOUN
aijbe-617	397	7	and	and	CCONJ
aijbe-617	397	8	a	a	DET
aijbe-617	397	9	fraudster	fraudster	NOUN
aijbe-617	397	10	.	.	PUNCT
aijbe-617	398	1	management	management	NOUN
aijbe-617	398	2	international	international	PROPN
aijbe-617	398	3	conference	conference	PROPN
aijbe-617	398	4	,	,	PUNCT
aijbe-617	398	5	venice	venice	PROPN
aijbe-617	398	6	,	,	PUNCT
aijbe-617	398	7	italy	italy	PROPN
aijbe-617	398	8	,	,	PUNCT
aijbe-617	398	9	may	may	AUX
aijbe-617	398	10	24	24	NUM
aijbe-617	398	11	-	-	SYM
aijbe-617	398	12	27	27	NUM
aijbe-617	398	13	.	.	PUNCT
aijbe-617	399	1	zimbelman	zimbelman	PROPN
aijbe-617	399	2	,	,	PUNCT
aijbe-617	399	3	m.	m.	PROPN
aijbe-617	399	4	f.	f.	PROPN
aijbe-617	399	5	,	,	PUNCT
aijbe-617	399	6	albrecht	albrecht	PROPN
aijbe-617	399	7	,	,	PUNCT
aijbe-617	399	8	c.	c.	PROPN
aijbe-617	399	9	c.	c.	PROPN
aijbe-617	399	10	,	,	PUNCT
aijbe-617	399	11	albrecht	albrecht	PROPN
aijbe-617	399	12	,	,	PUNCT
aijbe-617	399	13	w.	w.	PROPN
aijbe-617	399	14	s.	s.	PROPN
aijbe-617	399	15	,	,	PUNCT
aijbe-617	399	16	&	&	CCONJ
aijbe-617	399	17	albrecht	albrecht	PROPN
aijbe-617	399	18	,	,	PUNCT
aijbe-617	399	19	c.	c.	PROPN
aijbe-617	399	20	o.	o.	PROPN
aijbe-617	399	21	(	(	PUNCT
aijbe-617	399	22	2012	2012	NUM
aijbe-617	399	23	)	)	PUNCT
aijbe-617	399	24	.	.	PUNCT
aijbe-617	400	1	forensic	forensic	ADJ
aijbe-617	400	2	accounting	accounting	NOUN
aijbe-617	400	3	(	(	PUNCT
aijbe-617	400	4	4th	4th	ADJ
aijbe-617	400	5	ed	ed	NOUN
aijbe-617	400	6	.	.	PUNCT
aijbe-617	400	7	)	)	PUNCT
aijbe-617	400	8	.	.	PUNCT
aijbe-617	401	1	canada	canada	PROPN
aijbe-617	401	2	:	:	PUNCT
aijbe-617	401	3	south	south	ADJ
aijbe-617	401	4	-	-	PUNCT
aijbe-617	401	5	western	western	PROPN
aijbe-617	401	6	cengage	cengage	PROPN
aijbe-617	401	7	learning	learning	NOUN
aijbe-617	401	8	.	.	PUNCT