id	sid	tid	token	lemma	pos
ajbmeb-1080	1	1	american	american	PROPN
ajbmeb-1080	1	2	journal	journal	PROPN
ajbmeb-1080	1	3	of	of	ADP
ajbmeb-1080	1	4	business	business	NOUN
ajbmeb-1080	1	5	management	management	NOUN
ajbmeb-1080	1	6	,	,	PUNCT
ajbmeb-1080	1	7	economics	economic	NOUN
ajbmeb-1080	1	8	and	and	CCONJ
ajbmeb-1080	1	9	banking	banking	NOUN
ajbmeb-1080	1	10	issn	issn	PROPN
ajbmeb-1080	1	11	(	(	PUNCT
ajbmeb-1080	1	12	e	e	NOUN
ajbmeb-1080	1	13	):	):	PUNCT
ajbmeb-1080	1	14	2832	2832	NUM
ajbmeb-1080	1	15	-	-	SYM
ajbmeb-1080	1	16	8078	8078	NUM
ajbmeb-1080	1	17	volume	volume	NOUN
ajbmeb-1080	1	18	14	14	NUM
ajbmeb-1080	1	19	,	,	PUNCT
ajbmeb-1080	1	20	|	|	ADV
ajbmeb-1080	1	21	july	july	PROPN
ajbmeb-1080	1	22	,	,	PUNCT
ajbmeb-1080	1	23	2023	2023	NUM
ajbmeb-1080	1	24	p	p	NOUN
ajbmeb-1080	1	25	a	a	DET
ajbmeb-1080	1	26	g	g	NOUN
ajbmeb-1080	1	27	e	e	NOUN
ajbmeb-1080	2	1	|	|	ADV
ajbmeb-1080	2	2	104	104	NUM
ajbmeb-1080	2	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1080	2	4	the	the	DET
ajbmeb-1080	2	5	role	role	NOUN
ajbmeb-1080	2	6	of	of	ADP
ajbmeb-1080	2	7	electronic	electronic	ADJ
ajbmeb-1080	2	8	accounting	accounting	NOUN
ajbmeb-1080	2	9	software	software	NOUN
ajbmeb-1080	2	10	in	in	ADP
ajbmeb-1080	2	11	strengthening	strengthen	VERB
ajbmeb-1080	2	12	the	the	DET
ajbmeb-1080	2	13	internal	internal	ADJ
ajbmeb-1080	2	14	control	control	NOUN
ajbmeb-1080	2	15	system	system	NOUN
ajbmeb-1080	2	16	and	and	CCONJ
ajbmeb-1080	2	17	its	its	PRON
ajbmeb-1080	2	18	reflection	reflection	NOUN
ajbmeb-1080	2	19	on	on	ADP
ajbmeb-1080	2	20	the	the	DET
ajbmeb-1080	2	21	quality	quality	NOUN
ajbmeb-1080	2	22	of	of	ADP
ajbmeb-1080	2	23	investment	investment	NOUN
ajbmeb-1080	2	24	decisions	decision	NOUN
ajbmeb-1080	2	25	researcher	researcher	NOUN
ajbmeb-1080	2	26	:	:	PUNCT
ajbmeb-1080	3	1	mohammad	mohammad	PROPN
ajbmeb-1080	3	2	hamid	hamid	PROPN
ajbmeb-1080	3	3	majeed	majeed	PROPN
ajbmeb-1080	3	4	mhmaa28@outlook.com	mhmaa28@outlook.com	PROPN
ajbmeb-1080	3	5	mr	mr	PROPN
ajbmeb-1080	3	6	.	.	PROPN
ajbmeb-1080	3	7	dr	dr	PROPN
ajbmeb-1080	3	8	.	.	PROPN
ajbmeb-1080	3	9	khamoussi	khamoussi	PROPN
ajbmeb-1080	3	10	ahmed	ahmed	PROPN
ajbmeb-1080	3	11	halioui	halioui	PROPN
ajbmeb-1080	3	12	college	college	PROPN
ajbmeb-1080	3	13	of	of	ADP
ajbmeb-1080	3	14	economic	economic	PROPN
ajbmeb-1080	3	15	sciences	science	NOUN
ajbmeb-1080	3	16	and	and	CCONJ
ajbmeb-1080	3	17	management	management	NOUN
ajbmeb-1080	3	18	of	of	ADP
ajbmeb-1080	3	19	sfax	sfax	NOUN
ajbmeb-1080	3	20	a	a	DET
ajbmeb-1080	3	21	b	b	PROPN
ajbmeb-1080	3	22	s	s	ADP
ajbmeb-1080	3	23	t	t	PROPN
ajbmeb-1080	3	24	r	r	NOUN
ajbmeb-1080	3	25	a	a	DET
ajbmeb-1080	3	26	c	c	NOUN
ajbmeb-1080	3	27	t	t	NOUN
ajbmeb-1080	3	28	k	k	X
ajbmeb-1080	3	29	e	e	PROPN
ajbmeb-1080	3	30	y	y	PROPN
ajbmeb-1080	3	31	w	w	NOUN
ajbmeb-1080	4	1	o	o	NOUN
ajbmeb-1080	4	2	r	r	NOUN
ajbmeb-1080	4	3	d	d	X
ajbmeb-1080	4	4	s	s	VERB
ajbmeb-1080	4	5	the	the	DET
ajbmeb-1080	4	6	study	study	NOUN
ajbmeb-1080	4	7	aimed	aim	VERB
ajbmeb-1080	4	8	to	to	PART
ajbmeb-1080	4	9	obtain	obtain	VERB
ajbmeb-1080	4	10	an	an	DET
ajbmeb-1080	4	11	opportunity	opportunity	NOUN
ajbmeb-1080	4	12	to	to	PART
ajbmeb-1080	4	13	obtain	obtain	VERB
ajbmeb-1080	4	14	an	an	DET
ajbmeb-1080	4	15	opportunity	opportunity	NOUN
ajbmeb-1080	4	16	to	to	PART
ajbmeb-1080	4	17	obtain	obtain	VERB
ajbmeb-1080	4	18	the	the	DET
ajbmeb-1080	4	19	results	result	NOUN
ajbmeb-1080	4	20	of	of	ADP
ajbmeb-1080	4	21	the	the	DET
ajbmeb-1080	4	22	research	research	NOUN
ajbmeb-1080	4	23	,	,	PUNCT
ajbmeb-1080	4	24	and	and	CCONJ
ajbmeb-1080	4	25	to	to	PART
ajbmeb-1080	4	26	link	link	VERB
ajbmeb-1080	4	27	them	they	PRON
ajbmeb-1080	4	28	with	with	ADP
ajbmeb-1080	4	29	high	high	ADJ
ajbmeb-1080	4	30	quality	quality	NOUN
ajbmeb-1080	4	31	.	.	PUNCT
ajbmeb-1080	5	1	the	the	DET
ajbmeb-1080	5	2	study	study	NOUN
ajbmeb-1080	5	3	population	population	NOUN
ajbmeb-1080	5	4	consisted	consist	VERB
ajbmeb-1080	5	5	of	of	ADP
ajbmeb-1080	5	6	(	(	PUNCT
ajbmeb-1080	5	7	150	150	NUM
ajbmeb-1080	5	8	)	)	PUNCT
ajbmeb-1080	5	9	employees	employee	NOUN
ajbmeb-1080	5	10	,	,	PUNCT
ajbmeb-1080	5	11	the	the	DET
ajbmeb-1080	5	12	study	study	NOUN
ajbmeb-1080	5	13	sample	sample	NOUN
ajbmeb-1080	5	14	included	include	VERB
ajbmeb-1080	5	15	(	(	PUNCT
ajbmeb-1080	5	16	150	150	NUM
ajbmeb-1080	5	17	)	)	PUNCT
ajbmeb-1080	5	18	male	male	ADJ
ajbmeb-1080	5	19	and	and	CCONJ
ajbmeb-1080	5	20	female	female	ADJ
ajbmeb-1080	5	21	employees	employee	NOUN
ajbmeb-1080	5	22	working	work	VERB
ajbmeb-1080	5	23	in	in	ADP
ajbmeb-1080	5	24	the	the	DET
ajbmeb-1080	5	25	bank	bank	NOUN
ajbmeb-1080	5	26	.	.	PUNCT
ajbmeb-1080	6	1	the	the	DET
ajbmeb-1080	6	2	number	number	NOUN
ajbmeb-1080	6	3	of	of	ADP
ajbmeb-1080	6	4	questionnaires	questionnaire	NOUN
ajbmeb-1080	6	5	retrieved	retrieve	VERB
ajbmeb-1080	6	6	and	and	CCONJ
ajbmeb-1080	6	7	valid	valid	ADJ
ajbmeb-1080	6	8	for	for	ADP
ajbmeb-1080	6	9	analysis	analysis	NOUN
ajbmeb-1080	6	10	was	be	AUX
ajbmeb-1080	6	11	(	(	PUNCT
ajbmeb-1080	6	12	130	130	NUM
ajbmeb-1080	6	13	)	)	PUNCT
ajbmeb-1080	6	14	questionnaires	questionnaire	NOUN
ajbmeb-1080	6	15	from	from	ADP
ajbmeb-1080	6	16	senior	senior	ADJ
ajbmeb-1080	6	17	management	management	NOUN
ajbmeb-1080	6	18	managers	manager	NOUN
ajbmeb-1080	6	19	,	,	PUNCT
ajbmeb-1080	6	20	accountants	accountant	NOUN
ajbmeb-1080	6	21	,	,	PUNCT
ajbmeb-1080	6	22	auditors	auditor	NOUN
ajbmeb-1080	6	23	,	,	PUNCT
ajbmeb-1080	6	24	and	and	CCONJ
ajbmeb-1080	6	25	accounting	accounting	NOUN
ajbmeb-1080	6	26	profession	profession	NOUN
ajbmeb-1080	6	27	employees	employee	NOUN
ajbmeb-1080	6	28	.	.	PUNCT
ajbmeb-1080	7	1	the	the	DET
ajbmeb-1080	7	2	study	study	NOUN
ajbmeb-1080	7	3	concluded	conclude	VERB
ajbmeb-1080	7	4	that	that	SCONJ
ajbmeb-1080	7	5	the	the	DET
ajbmeb-1080	7	6	number	number	NOUN
ajbmeb-1080	7	7	of	of	ADP
ajbmeb-1080	7	8	males	male	NOUN
ajbmeb-1080	7	9	in	in	ADP
ajbmeb-1080	7	10	the	the	DET
ajbmeb-1080	7	11	study	study	NOUN
ajbmeb-1080	7	12	is	be	AUX
ajbmeb-1080	7	13	greater	great	ADJ
ajbmeb-1080	7	14	than	than	ADP
ajbmeb-1080	7	15	the	the	DET
ajbmeb-1080	7	16	number	number	NOUN
ajbmeb-1080	7	17	of	of	ADP
ajbmeb-1080	7	18	females	female	NOUN
ajbmeb-1080	7	19	.	.	PUNCT
ajbmeb-1080	8	1	the	the	DET
ajbmeb-1080	8	2	researcher	researcher	NOUN
ajbmeb-1080	8	3	attributes	attribute	VERB
ajbmeb-1080	8	4	the	the	DET
ajbmeb-1080	8	5	high	high	ADJ
ajbmeb-1080	8	6	number	number	NOUN
ajbmeb-1080	8	7	of	of	ADP
ajbmeb-1080	8	8	males	male	NOUN
ajbmeb-1080	8	9	compared	compare	VERB
ajbmeb-1080	8	10	to	to	ADP
ajbmeb-1080	8	11	the	the	DET
ajbmeb-1080	8	12	number	number	NOUN
ajbmeb-1080	8	13	of	of	ADP
ajbmeb-1080	8	14	females	female	NOUN
ajbmeb-1080	8	15	in	in	ADP
ajbmeb-1080	8	16	the	the	DET
ajbmeb-1080	8	17	study	study	NOUN
ajbmeb-1080	8	18	community	community	NOUN
ajbmeb-1080	8	19	to	to	ADP
ajbmeb-1080	8	20	the	the	DET
ajbmeb-1080	8	21	bank	bank	NOUN
ajbmeb-1080	8	22	's	's	PART
ajbmeb-1080	8	23	interest	interest	NOUN
ajbmeb-1080	8	24	in	in	ADP
ajbmeb-1080	8	25	attracting	attract	VERB
ajbmeb-1080	8	26	male	male	ADJ
ajbmeb-1080	8	27	employees	employee	NOUN
ajbmeb-1080	8	28	,	,	PUNCT
ajbmeb-1080	8	29	since	since	SCONJ
ajbmeb-1080	8	30	the	the	DET
ajbmeb-1080	8	31	majority	majority	NOUN
ajbmeb-1080	8	32	of	of	ADP
ajbmeb-1080	8	33	the	the	DET
ajbmeb-1080	8	34	work	work	NOUN
ajbmeb-1080	8	35	required	require	VERB
ajbmeb-1080	8	36	to	to	PART
ajbmeb-1080	8	37	be	be	AUX
ajbmeb-1080	8	38	implemented	implement	VERB
ajbmeb-1080	8	39	is	be	AUX
ajbmeb-1080	8	40	field	field	NOUN
ajbmeb-1080	8	41	and	and	CCONJ
ajbmeb-1080	8	42	technical	technical	ADJ
ajbmeb-1080	8	43	work	work	NOUN
ajbmeb-1080	8	44	and	and	CCONJ
ajbmeb-1080	8	45	requires	require	VERB
ajbmeb-1080	8	46	physical	physical	ADJ
ajbmeb-1080	8	47	effort	effort	NOUN
ajbmeb-1080	8	48	,	,	PUNCT
ajbmeb-1080	8	49	and	and	CCONJ
ajbmeb-1080	8	50	that	that	SCONJ
ajbmeb-1080	8	51	the	the	DET
ajbmeb-1080	8	52	level	level	NOUN
ajbmeb-1080	8	53	of	of	ADP
ajbmeb-1080	8	54	electronic	electronic	ADJ
ajbmeb-1080	8	55	accounting	accounting	NOUN
ajbmeb-1080	8	56	programs	program	NOUN
ajbmeb-1080	8	57	in	in	ADP
ajbmeb-1080	8	58	the	the	DET
ajbmeb-1080	8	59	industrial	industrial	ADJ
ajbmeb-1080	8	60	bank	bank	PROPN
ajbmeb-1080	8	61	of	of	ADP
ajbmeb-1080	8	62	iraq	iraq	PROPN
ajbmeb-1080	8	63	was	be	AUX
ajbmeb-1080	8	64	high	high	ADJ
ajbmeb-1080	8	65	,	,	PUNCT
ajbmeb-1080	8	66	and	and	CCONJ
ajbmeb-1080	8	67	that	that	SCONJ
ajbmeb-1080	8	68	the	the	DET
ajbmeb-1080	8	69	level	level	NOUN
ajbmeb-1080	8	70	of	of	ADP
ajbmeb-1080	8	71	quality	quality	NOUN
ajbmeb-1080	8	72	of	of	ADP
ajbmeb-1080	8	73	investment	investment	NOUN
ajbmeb-1080	8	74	decisions	decision	NOUN
ajbmeb-1080	8	75	was	be	AUX
ajbmeb-1080	8	76	high	high	ADJ
ajbmeb-1080	8	77	and	and	CCONJ
ajbmeb-1080	8	78	that	that	SCONJ
ajbmeb-1080	8	79	the	the	DET
ajbmeb-1080	8	80	level	level	NOUN
ajbmeb-1080	8	81	of	of	ADP
ajbmeb-1080	8	82	the	the	DET
ajbmeb-1080	8	83	internal	internal	ADJ
ajbmeb-1080	8	84	control	control	NOUN
ajbmeb-1080	8	85	system	system	NOUN
ajbmeb-1080	8	86	was	be	AUX
ajbmeb-1080	8	87	average	average	ADJ
ajbmeb-1080	8	88	.	.	PUNCT
ajbmeb-1080	9	1	the	the	DET
ajbmeb-1080	9	2	study	study	NOUN
ajbmeb-1080	9	3	recommended	recommend	VERB
ajbmeb-1080	9	4	the	the	DET
ajbmeb-1080	9	5	need	need	NOUN
ajbmeb-1080	9	6	to	to	PART
ajbmeb-1080	9	7	disclose	disclose	VERB
ajbmeb-1080	9	8	the	the	DET
ajbmeb-1080	9	9	effectiveness	effectiveness	NOUN
ajbmeb-1080	9	10	of	of	ADP
ajbmeb-1080	9	11	the	the	DET
ajbmeb-1080	9	12	internal	internal	ADJ
ajbmeb-1080	9	13	control	control	NOUN
ajbmeb-1080	9	14	system	system	NOUN
ajbmeb-1080	9	15	and	and	CCONJ
ajbmeb-1080	9	16	show	show	VERB
ajbmeb-1080	9	17	its	its	PRON
ajbmeb-1080	9	18	strength	strength	NOUN
ajbmeb-1080	9	19	and	and	CCONJ
ajbmeb-1080	9	20	effectiveness	effectiveness	NOUN
ajbmeb-1080	9	21	to	to	PART
ajbmeb-1080	9	22	ensure	ensure	VERB
ajbmeb-1080	9	23	the	the	DET
ajbmeb-1080	9	24	credibility	credibility	NOUN
ajbmeb-1080	9	25	of	of	ADP
ajbmeb-1080	9	26	electronic	electronic	ADJ
ajbmeb-1080	9	27	accounting	accounting	NOUN
ajbmeb-1080	9	28	programs	program	NOUN
ajbmeb-1080	9	29	and	and	CCONJ
ajbmeb-1080	9	30	the	the	DET
ajbmeb-1080	9	31	need	need	NOUN
ajbmeb-1080	9	32	to	to	PART
ajbmeb-1080	9	33	update	update	VERB
ajbmeb-1080	9	34	the	the	DET
ajbmeb-1080	9	35	programs	program	NOUN
ajbmeb-1080	9	36	used	use	VERB
ajbmeb-1080	9	37	by	by	ADP
ajbmeb-1080	9	38	specialists	specialist	NOUN
ajbmeb-1080	9	39	on	on	ADP
ajbmeb-1080	9	40	an	an	DET
ajbmeb-1080	9	41	ongoing	ongoing	ADJ
ajbmeb-1080	9	42	basis	basis	NOUN
ajbmeb-1080	9	43	in	in	ADP
ajbmeb-1080	9	44	the	the	DET
ajbmeb-1080	9	45	industrial	industrial	ADJ
ajbmeb-1080	9	46	bank	bank	PROPN
ajbmeb-1080	9	47	of	of	ADP
ajbmeb-1080	9	48	iraq	iraq	PROPN
ajbmeb-1080	9	49	.	.	PUNCT
ajbmeb-1080	10	1	and	and	CCONJ
ajbmeb-1080	10	2	the	the	DET
ajbmeb-1080	10	3	necessity	necessity	NOUN
ajbmeb-1080	10	4	of	of	ADP
ajbmeb-1080	10	5	coordination	coordination	NOUN
ajbmeb-1080	10	6	between	between	ADP
ajbmeb-1080	10	7	electronic	electronic	ADJ
ajbmeb-1080	10	8	accounting	accounting	NOUN
ajbmeb-1080	10	9	programs	program	NOUN
ajbmeb-1080	10	10	and	and	CCONJ
ajbmeb-1080	10	11	the	the	DET
ajbmeb-1080	10	12	work	work	NOUN
ajbmeb-1080	10	13	of	of	ADP
ajbmeb-1080	10	14	periodic	periodic	ADJ
ajbmeb-1080	10	15	maintenance	maintenance	NOUN
ajbmeb-1080	10	16	procedures	procedure	NOUN
ajbmeb-1080	10	17	for	for	ADP
ajbmeb-1080	10	18	them	they	PRON
ajbmeb-1080	10	19	.	.	PUNCT
ajbmeb-1080	11	1	and	and	CCONJ
ajbmeb-1080	11	2	the	the	DET
ajbmeb-1080	11	3	need	need	NOUN
ajbmeb-1080	11	4	to	to	PART
ajbmeb-1080	11	5	provide	provide	VERB
ajbmeb-1080	11	6	infrastructure	infrastructure	NOUN
ajbmeb-1080	11	7	in	in	ADP
ajbmeb-1080	11	8	the	the	DET
ajbmeb-1080	11	9	industrial	industrial	ADJ
ajbmeb-1080	11	10	bank	bank	PROPN
ajbmeb-1080	11	11	of	of	ADP
ajbmeb-1080	11	12	iraq	iraq	PROPN
ajbmeb-1080	11	13	.	.	PUNCT
ajbmeb-1080	12	1	statistical	statistical	ADJ
ajbmeb-1080	12	2	analyzes	analyze	NOUN
ajbmeb-1080	12	3	were	be	AUX
ajbmeb-1080	12	4	conducted	conduct	VERB
ajbmeb-1080	12	5	to	to	PART
ajbmeb-1080	12	6	describe	describe	VERB
ajbmeb-1080	12	7	the	the	DET
ajbmeb-1080	12	8	characteristics	characteristic	NOUN
ajbmeb-1080	12	9	of	of	ADP
ajbmeb-1080	12	10	the	the	DET
ajbmeb-1080	12	11	study	study	NOUN
ajbmeb-1080	12	12	sample	sample	NOUN
ajbmeb-1080	12	13	using	use	VERB
ajbmeb-1080	12	14	the	the	DET
ajbmeb-1080	12	15	statistical	statistical	ADJ
ajbmeb-1080	12	16	program	program	NOUN
ajbmeb-1080	12	17	(	(	PUNCT
ajbmeb-1080	12	18	spss	spss	PROPN
ajbmeb-1080	12	19	)	)	PUNCT
ajbmeb-1080	12	20	.	.	PUNCT
ajbmeb-1080	13	1	the	the	DET
ajbmeb-1080	13	2	frequencies	frequency	NOUN
ajbmeb-1080	13	3	and	and	CCONJ
ajbmeb-1080	13	4	percentages	percentage	NOUN
ajbmeb-1080	13	5	of	of	ADP
ajbmeb-1080	13	6	the	the	DET
ajbmeb-1080	13	7	study	study	NOUN
ajbmeb-1080	13	8	sample	sample	NOUN
ajbmeb-1080	13	9	,	,	PUNCT
ajbmeb-1080	13	10	the	the	DET
ajbmeb-1080	13	11	arithmetic	arithmetic	ADJ
ajbmeb-1080	13	12	averages	average	NOUN
ajbmeb-1080	13	13	and	and	CCONJ
ajbmeb-1080	13	14	the	the	DET
ajbmeb-1080	13	15	standard	standard	ADJ
ajbmeb-1080	13	16	deviations	deviation	NOUN
ajbmeb-1080	13	17	were	be	AUX
ajbmeb-1080	13	18	calculated	calculate	VERB
ajbmeb-1080	13	19	.	.	PUNCT
ajbmeb-1080	14	1	the	the	DET
ajbmeb-1080	14	2	regression	regression	NOUN
ajbmeb-1080	14	3	equation	equation	NOUN
ajbmeb-1080	14	4	(	(	PUNCT
ajbmeb-1080	14	5	multiple	multiple	ADJ
ajbmeb-1080	14	6	regression	regression	NOUN
ajbmeb-1080	14	7	analysis	analysis	NOUN
ajbmeb-1080	14	8	)	)	PUNCT
ajbmeb-1080	14	9	was	be	AUX
ajbmeb-1080	14	10	used	use	VERB
ajbmeb-1080	14	11	to	to	PART
ajbmeb-1080	14	12	test	test	VERB
ajbmeb-1080	14	13	the	the	DET
ajbmeb-1080	14	14	hypotheses	hypothesis	NOUN
ajbmeb-1080	14	15	.	.	PUNCT
ajbmeb-1080	15	1	the	the	DET
ajbmeb-1080	15	2	cronbach	cronbach	ADJ
ajbmeb-1080	15	3	alpha	alpha	NOUN
ajbmeb-1080	15	4	coefficient	coefficient	NOUN
ajbmeb-1080	15	5	was	be	AUX
ajbmeb-1080	15	6	used	use	VERB
ajbmeb-1080	15	7	to	to	PART
ajbmeb-1080	15	8	ensure	ensure	VERB
ajbmeb-1080	15	9	the	the	DET
ajbmeb-1080	15	10	stability	stability	NOUN
ajbmeb-1080	15	11	of	of	ADP
ajbmeb-1080	15	12	the	the	DET
ajbmeb-1080	15	13	study	study	NOUN
ajbmeb-1080	15	14	tool	tool	NOUN
ajbmeb-1080	15	15	.	.	PUNCT
ajbmeb-1080	16	1	electronic	electronic	ADJ
ajbmeb-1080	16	2	accounting	accounting	NOUN
ajbmeb-1080	16	3	software	software	NOUN
ajbmeb-1080	16	4	,	,	PUNCT
ajbmeb-1080	16	5	strengthening	strengthen	VERB
ajbmeb-1080	16	6	the	the	DET
ajbmeb-1080	16	7	internal	internal	ADJ
ajbmeb-1080	16	8	control	control	NOUN
ajbmeb-1080	16	9	system	system	NOUN
ajbmeb-1080	16	10	,	,	PUNCT
ajbmeb-1080	16	11	the	the	DET
ajbmeb-1080	16	12	quality	quality	NOUN
ajbmeb-1080	16	13	of	of	ADP
ajbmeb-1080	16	14	investment	investment	NOUN
ajbmeb-1080	16	15	decisions	decision	NOUN
ajbmeb-1080	16	16	,	,	PUNCT
ajbmeb-1080	16	17	iraq	iraq	PROPN
ajbmeb-1080	16	18	.	.	PUNCT
ajbmeb-1080	17	1	american	american	PROPN
ajbmeb-1080	17	2	journal	journal	PROPN
ajbmeb-1080	17	3	of	of	ADP
ajbmeb-1080	17	4	business	business	NOUN
ajbmeb-1080	17	5	management	management	NOUN
ajbmeb-1080	17	6	,	,	PUNCT
ajbmeb-1080	17	7	economics	economic	NOUN
ajbmeb-1080	17	8	and	and	CCONJ
ajbmeb-1080	17	9	banking	banking	NOUN
ajbmeb-1080	17	10	volume	volume	NOUN
ajbmeb-1080	17	11	14	14	NUM
ajbmeb-1080	17	12	july	july	PROPN
ajbmeb-1080	17	13	,	,	PUNCT
ajbmeb-1080	17	14	2023	2023	NUM
ajbmeb-1080	17	15	p	p	NOUN
ajbmeb-1080	17	16	a	a	PRON
ajbmeb-1080	17	17	g	g	NOUN
ajbmeb-1080	17	18	e	e	PROPN
ajbmeb-1080	17	19	|	|	ADV
ajbmeb-1080	17	20	105	105	NUM
ajbmeb-1080	17	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1080	17	22	introduction	introduction	NOUN
ajbmeb-1080	17	23	our	our	PRON
ajbmeb-1080	17	24	current	current	ADJ
ajbmeb-1080	17	25	world	world	NOUN
ajbmeb-1080	17	26	is	be	AUX
ajbmeb-1080	17	27	witnessing	witness	VERB
ajbmeb-1080	17	28	a	a	DET
ajbmeb-1080	17	29	great	great	ADJ
ajbmeb-1080	17	30	change	change	NOUN
ajbmeb-1080	17	31	,	,	PUNCT
ajbmeb-1080	17	32	and	and	CCONJ
ajbmeb-1080	17	33	this	this	DET
ajbmeb-1080	17	34	change	change	NOUN
ajbmeb-1080	17	35	has	have	AUX
ajbmeb-1080	17	36	been	be	AUX
ajbmeb-1080	17	37	accompanied	accompany	VERB
ajbmeb-1080	17	38	by	by	ADP
ajbmeb-1080	17	39	very	very	ADV
ajbmeb-1080	17	40	rapid	rapid	ADJ
ajbmeb-1080	17	41	technological	technological	ADJ
ajbmeb-1080	17	42	progress	progress	NOUN
ajbmeb-1080	17	43	,	,	PUNCT
ajbmeb-1080	17	44	and	and	CCONJ
ajbmeb-1080	17	45	the	the	DET
ajbmeb-1080	17	46	effects	effect	NOUN
ajbmeb-1080	17	47	of	of	ADP
ajbmeb-1080	17	48	this	this	DET
ajbmeb-1080	17	49	progress	progress	NOUN
ajbmeb-1080	17	50	are	be	AUX
ajbmeb-1080	17	51	reflected	reflect	VERB
ajbmeb-1080	17	52	in	in	ADP
ajbmeb-1080	17	53	all	all	DET
ajbmeb-1080	17	54	aspects	aspect	NOUN
ajbmeb-1080	17	55	of	of	ADP
ajbmeb-1080	17	56	economic	economic	ADJ
ajbmeb-1080	17	57	and	and	CCONJ
ajbmeb-1080	17	58	social	social	ADJ
ajbmeb-1080	17	59	life	life	NOUN
ajbmeb-1080	17	60	,	,	PUNCT
ajbmeb-1080	17	61	especially	especially	ADV
ajbmeb-1080	17	62	the	the	DET
ajbmeb-1080	17	63	work	work	NOUN
ajbmeb-1080	17	64	sectors	sector	NOUN
ajbmeb-1080	17	65	,	,	PUNCT
ajbmeb-1080	17	66	commodity	commodity	NOUN
ajbmeb-1080	17	67	production	production	NOUN
ajbmeb-1080	17	68	and	and	CCONJ
ajbmeb-1080	17	69	service	service	NOUN
ajbmeb-1080	17	70	provision	provision	NOUN
ajbmeb-1080	17	71	,	,	PUNCT
ajbmeb-1080	17	72	which	which	PRON
ajbmeb-1080	17	73	prompted	prompt	VERB
ajbmeb-1080	17	74	an	an	DET
ajbmeb-1080	17	75	increase	increase	NOUN
ajbmeb-1080	17	76	in	in	ADP
ajbmeb-1080	17	77	competitiveness	competitiveness	NOUN
ajbmeb-1080	17	78	between	between	ADP
ajbmeb-1080	17	79	the	the	DET
ajbmeb-1080	17	80	banking	banking	NOUN
ajbmeb-1080	17	81	sectors	sector	NOUN
ajbmeb-1080	17	82	in	in	ADP
ajbmeb-1080	17	83	terms	term	NOUN
ajbmeb-1080	17	84	of	of	ADP
ajbmeb-1080	17	85	technology	technology	NOUN
ajbmeb-1080	17	86	,	,	PUNCT
ajbmeb-1080	17	87	until	until	SCONJ
ajbmeb-1080	17	88	technology	technology	NOUN
ajbmeb-1080	17	89	for	for	ADP
ajbmeb-1080	17	90	some	some	DET
ajbmeb-1080	17	91	banks	bank	NOUN
ajbmeb-1080	17	92	became	become	VERB
ajbmeb-1080	17	93	the	the	DET
ajbmeb-1080	17	94	basic	basic	ADJ
ajbmeb-1080	17	95	means	mean	NOUN
ajbmeb-1080	17	96	that	that	PRON
ajbmeb-1080	17	97	enable	enable	VERB
ajbmeb-1080	17	98	the	the	DET
ajbmeb-1080	17	99	development	development	NOUN
ajbmeb-1080	17	100	and	and	CCONJ
ajbmeb-1080	17	101	improvement	improvement	NOUN
ajbmeb-1080	17	102	of	of	ADP
ajbmeb-1080	17	103	services	service	NOUN
ajbmeb-1080	17	104	.	.	PUNCT
ajbmeb-1080	18	1	the	the	DET
ajbmeb-1080	18	2	banking	banking	NOUN
ajbmeb-1080	18	3	sectors	sector	NOUN
ajbmeb-1080	18	4	are	be	AUX
ajbmeb-1080	18	5	of	of	ADP
ajbmeb-1080	18	6	high	high	ADJ
ajbmeb-1080	18	7	relative	relative	ADJ
ajbmeb-1080	18	8	importance	importance	NOUN
ajbmeb-1080	18	9	due	due	ADP
ajbmeb-1080	18	10	to	to	ADP
ajbmeb-1080	18	11	the	the	DET
ajbmeb-1080	18	12	active	active	ADJ
ajbmeb-1080	18	13	role	role	NOUN
ajbmeb-1080	18	14	they	they	PRON
ajbmeb-1080	18	15	play	play	VERB
ajbmeb-1080	18	16	and	and	CCONJ
ajbmeb-1080	18	17	contribute	contribute	VERB
ajbmeb-1080	18	18	to	to	ADP
ajbmeb-1080	18	19	human	human	ADJ
ajbmeb-1080	18	20	development	development	NOUN
ajbmeb-1080	18	21	on	on	ADP
ajbmeb-1080	18	22	a	a	DET
ajbmeb-1080	18	23	large	large	ADJ
ajbmeb-1080	18	24	scale	scale	NOUN
ajbmeb-1080	18	25	,	,	PUNCT
ajbmeb-1080	18	26	and	and	CCONJ
ajbmeb-1080	18	27	this	this	PRON
ajbmeb-1080	18	28	calls	call	VERB
ajbmeb-1080	18	29	for	for	ADP
ajbmeb-1080	18	30	the	the	DET
ajbmeb-1080	18	31	introduction	introduction	NOUN
ajbmeb-1080	18	32	of	of	ADP
ajbmeb-1080	18	33	the	the	DET
ajbmeb-1080	18	34	role	role	NOUN
ajbmeb-1080	18	35	of	of	ADP
ajbmeb-1080	18	36	information	information	NOUN
ajbmeb-1080	18	37	technology	technology	NOUN
ajbmeb-1080	18	38	,	,	PUNCT
ajbmeb-1080	18	39	which	which	PRON
ajbmeb-1080	18	40	may	may	AUX
ajbmeb-1080	18	41	constitute	constitute	VERB
ajbmeb-1080	18	42	a	a	DET
ajbmeb-1080	18	43	scientific	scientific	ADJ
ajbmeb-1080	18	44	basis	basis	NOUN
ajbmeb-1080	18	45	and	and	CCONJ
ajbmeb-1080	18	46	a	a	DET
ajbmeb-1080	18	47	basic	basic	ADJ
ajbmeb-1080	18	48	building	building	NOUN
ajbmeb-1080	18	49	block	block	NOUN
ajbmeb-1080	18	50	for	for	ADP
ajbmeb-1080	18	51	the	the	DET
ajbmeb-1080	18	52	banking	banking	NOUN
ajbmeb-1080	18	53	sector	sector	NOUN
ajbmeb-1080	18	54	,	,	PUNCT
ajbmeb-1080	18	55	and	and	CCONJ
ajbmeb-1080	18	56	this	this	PRON
ajbmeb-1080	18	57	calls	call	VERB
ajbmeb-1080	18	58	for	for	ADP
ajbmeb-1080	18	59	the	the	DET
ajbmeb-1080	18	60	creation	creation	NOUN
ajbmeb-1080	18	61	of	of	ADP
ajbmeb-1080	18	62	new	new	ADJ
ajbmeb-1080	18	63	capabilities	capability	NOUN
ajbmeb-1080	18	64	within	within	ADP
ajbmeb-1080	18	65	the	the	DET
ajbmeb-1080	18	66	country	country	NOUN
ajbmeb-1080	18	67	that	that	PRON
ajbmeb-1080	18	68	will	will	AUX
ajbmeb-1080	18	69	change	change	VERB
ajbmeb-1080	18	70	the	the	DET
ajbmeb-1080	18	71	sectors	sector	NOUN
ajbmeb-1080	18	72	business	business	NOUN
ajbmeb-1080	18	73	at	at	ADP
ajbmeb-1080	18	74	all	all	DET
ajbmeb-1080	18	75	levels	level	NOUN
ajbmeb-1080	18	76	,	,	PUNCT
ajbmeb-1080	18	77	thus	thus	ADV
ajbmeb-1080	18	78	contributing	contribute	VERB
ajbmeb-1080	18	79	to	to	ADP
ajbmeb-1080	18	80	the	the	DET
ajbmeb-1080	18	81	development	development	NOUN
ajbmeb-1080	18	82	of	of	ADP
ajbmeb-1080	18	83	the	the	DET
ajbmeb-1080	18	84	country	country	NOUN
ajbmeb-1080	18	85	and	and	CCONJ
ajbmeb-1080	18	86	keeping	keep	VERB
ajbmeb-1080	18	87	pace	pace	NOUN
ajbmeb-1080	18	88	with	with	ADP
ajbmeb-1080	18	89	the	the	DET
ajbmeb-1080	18	90	world	world	NOUN
ajbmeb-1080	18	91	.	.	PUNCT
ajbmeb-1080	19	1	iraq	iraq	PROPN
ajbmeb-1080	19	2	,	,	PUNCT
ajbmeb-1080	19	3	in	in	ADP
ajbmeb-1080	19	4	particular	particular	ADJ
ajbmeb-1080	19	5	,	,	PUNCT
ajbmeb-1080	19	6	and	and	CCONJ
ajbmeb-1080	19	7	after	after	ADP
ajbmeb-1080	19	8	its	its	PRON
ajbmeb-1080	19	9	exit	exit	NOUN
ajbmeb-1080	19	10	from	from	ADP
ajbmeb-1080	19	11	the	the	DET
ajbmeb-1080	19	12	period	period	NOUN
ajbmeb-1080	19	13	of	of	ADP
ajbmeb-1080	19	14	the	the	DET
ajbmeb-1080	19	15	blockade	blockade	NOUN
ajbmeb-1080	19	16	imposed	impose	VERB
ajbmeb-1080	19	17	on	on	ADP
ajbmeb-1080	19	18	it	it	PRON
ajbmeb-1080	19	19	in	in	ADP
ajbmeb-1080	19	20	2003	2003	NUM
ajbmeb-1080	19	21	,	,	PUNCT
ajbmeb-1080	19	22	witnessed	witness	VERB
ajbmeb-1080	19	23	a	a	DET
ajbmeb-1080	19	24	set	set	NOUN
ajbmeb-1080	19	25	of	of	ADP
ajbmeb-1080	19	26	changes	change	NOUN
ajbmeb-1080	19	27	that	that	PRON
ajbmeb-1080	19	28	pushed	push	VERB
ajbmeb-1080	19	29	towards	towards	ADP
ajbmeb-1080	19	30	openness	openness	NOUN
ajbmeb-1080	19	31	to	to	ADP
ajbmeb-1080	19	32	the	the	DET
ajbmeb-1080	19	33	countries	country	NOUN
ajbmeb-1080	19	34	of	of	ADP
ajbmeb-1080	19	35	the	the	DET
ajbmeb-1080	19	36	world	world	NOUN
ajbmeb-1080	19	37	and	and	CCONJ
ajbmeb-1080	19	38	keeping	keep	VERB
ajbmeb-1080	19	39	pace	pace	NOUN
ajbmeb-1080	19	40	with	with	ADP
ajbmeb-1080	19	41	globalization	globalization	NOUN
ajbmeb-1080	19	42	,	,	PUNCT
ajbmeb-1080	19	43	as	as	SCONJ
ajbmeb-1080	19	44	the	the	DET
ajbmeb-1080	19	45	widespread	widespread	ADJ
ajbmeb-1080	19	46	integration	integration	NOUN
ajbmeb-1080	19	47	in	in	ADP
ajbmeb-1080	19	48	the	the	DET
ajbmeb-1080	19	49	commercial	commercial	ADJ
ajbmeb-1080	19	50	scale	scale	NOUN
ajbmeb-1080	19	51	and	and	CCONJ
ajbmeb-1080	19	52	an	an	DET
ajbmeb-1080	19	53	increase	increase	NOUN
ajbmeb-1080	19	54	in	in	ADP
ajbmeb-1080	19	55	the	the	DET
ajbmeb-1080	19	56	number	number	NOUN
ajbmeb-1080	19	57	and	and	CCONJ
ajbmeb-1080	19	58	diversity	diversity	NOUN
ajbmeb-1080	19	59	of	of	ADP
ajbmeb-1080	19	60	institutions	institution	NOUN
ajbmeb-1080	19	61	and	and	CCONJ
ajbmeb-1080	19	62	an	an	DET
ajbmeb-1080	19	63	increase	increase	NOUN
ajbmeb-1080	19	64	in	in	ADP
ajbmeb-1080	19	65	their	their	PRON
ajbmeb-1080	19	66	resources	resource	NOUN
ajbmeb-1080	19	67	prompted	prompt	VERB
ajbmeb-1080	19	68	the	the	DET
ajbmeb-1080	19	69	science	science	NOUN
ajbmeb-1080	19	70	of	of	ADP
ajbmeb-1080	19	71	accounting	accounting	NOUN
ajbmeb-1080	19	72	,	,	PUNCT
ajbmeb-1080	19	73	being	be	AUX
ajbmeb-1080	19	74	one	one	NUM
ajbmeb-1080	19	75	of	of	ADP
ajbmeb-1080	19	76	the	the	DET
ajbmeb-1080	19	77	social	social	ADJ
ajbmeb-1080	19	78	sciences	science	NOUN
ajbmeb-1080	19	79	,	,	PUNCT
ajbmeb-1080	19	80	to	to	PART
ajbmeb-1080	19	81	keep	keep	VERB
ajbmeb-1080	19	82	pace	pace	NOUN
ajbmeb-1080	19	83	with	with	ADP
ajbmeb-1080	19	84	that	that	DET
ajbmeb-1080	19	85	development	development	NOUN
ajbmeb-1080	19	86	.	.	PUNCT
ajbmeb-1080	20	1	however	however	ADV
ajbmeb-1080	20	2	,	,	PUNCT
ajbmeb-1080	20	3	this	this	DET
ajbmeb-1080	20	4	development	development	NOUN
ajbmeb-1080	20	5	was	be	AUX
ajbmeb-1080	20	6	not	not	PART
ajbmeb-1080	20	7	without	without	ADP
ajbmeb-1080	20	8	stumbling	stumble	VERB
ajbmeb-1080	20	9	or	or	CCONJ
ajbmeb-1080	20	10	crises	crisis	NOUN
ajbmeb-1080	20	11	,	,	PUNCT
ajbmeb-1080	20	12	including	include	VERB
ajbmeb-1080	20	13	the	the	DET
ajbmeb-1080	20	14	financial	financial	ADJ
ajbmeb-1080	20	15	crisis	crisis	NOUN
ajbmeb-1080	20	16	that	that	PRON
ajbmeb-1080	20	17	occurred	occur	VERB
ajbmeb-1080	20	18	in	in	ADP
ajbmeb-1080	20	19	the	the	DET
ajbmeb-1080	20	20	year	year	NOUN
ajbmeb-1080	20	21	2008	2008	NUM
ajbmeb-1080	20	22	as	as	ADP
ajbmeb-1080	20	23	a	a	DET
ajbmeb-1080	20	24	result	result	NOUN
ajbmeb-1080	20	25	of	of	ADP
ajbmeb-1080	20	26	mistakes	mistake	NOUN
ajbmeb-1080	20	27	,	,	PUNCT
ajbmeb-1080	20	28	whether	whether	SCONJ
ajbmeb-1080	20	29	they	they	PRON
ajbmeb-1080	20	30	were	be	AUX
ajbmeb-1080	20	31	intentional	intentional	ADJ
ajbmeb-1080	20	32	represented	represent	VERB
ajbmeb-1080	20	33	by	by	ADP
ajbmeb-1080	20	34	functional	functional	ADJ
ajbmeb-1080	20	35	fraud	fraud	NOUN
ajbmeb-1080	20	36	and	and	CCONJ
ajbmeb-1080	20	37	embezzlement	embezzlement	NOUN
ajbmeb-1080	20	38	fraud	fraud	NOUN
ajbmeb-1080	20	39	,	,	PUNCT
ajbmeb-1080	20	40	which	which	PRON
ajbmeb-1080	20	41	were	be	AUX
ajbmeb-1080	20	42	called	call	VERB
ajbmeb-1080	20	43	financial	financial	ADJ
ajbmeb-1080	20	44	crimes	crime	NOUN
ajbmeb-1080	20	45	,	,	PUNCT
ajbmeb-1080	20	46	or	or	CCONJ
ajbmeb-1080	20	47	unintentional	unintentional	ADJ
ajbmeb-1080	20	48	as	as	ADP
ajbmeb-1080	20	49	a	a	DET
ajbmeb-1080	20	50	result	result	NOUN
ajbmeb-1080	20	51	of	of	ADP
ajbmeb-1080	20	52	a	a	DET
ajbmeb-1080	20	53	functional	functional	ADJ
ajbmeb-1080	20	54	error	error	NOUN
ajbmeb-1080	20	55	,	,	PUNCT
ajbmeb-1080	20	56	which	which	PRON
ajbmeb-1080	20	57	led	lead	VERB
ajbmeb-1080	20	58	to	to	ADP
ajbmeb-1080	20	59	the	the	DET
ajbmeb-1080	20	60	collapse	collapse	NOUN
ajbmeb-1080	20	61	of	of	ADP
ajbmeb-1080	20	62	companies	company	NOUN
ajbmeb-1080	20	63	with	with	ADP
ajbmeb-1080	20	64	weight	weight	NOUN
ajbmeb-1080	20	65	mali	mali	VERB
ajbmeb-1080	20	66	,	,	PUNCT
ajbmeb-1080	20	67	and	and	CCONJ
ajbmeb-1080	20	68	according	accord	VERB
ajbmeb-1080	20	69	to	to	ADP
ajbmeb-1080	20	70	a	a	DET
ajbmeb-1080	20	71	report	report	NOUN
ajbmeb-1080	20	72	prepared	prepare	VERB
ajbmeb-1080	20	73	by	by	ADP
ajbmeb-1080	20	74	the	the	DET
ajbmeb-1080	20	75	united	united	PROPN
ajbmeb-1080	20	76	nations	nations	PROPN
ajbmeb-1080	20	77	in	in	ADP
ajbmeb-1080	20	78	2010	2010	NUM
ajbmeb-1080	20	79	,	,	PUNCT
ajbmeb-1080	20	80	in	in	ADP
ajbmeb-1080	20	81	which	which	PRON
ajbmeb-1080	20	82	it	it	PRON
ajbmeb-1080	20	83	declared	declare	VERB
ajbmeb-1080	20	84	that	that	SCONJ
ajbmeb-1080	20	85	typical	typical	ADJ
ajbmeb-1080	20	86	institutions	institution	NOUN
ajbmeb-1080	20	87	lose	lose	VERB
ajbmeb-1080	20	88	5	5	NUM
ajbmeb-1080	20	89	%	%	NOUN
ajbmeb-1080	20	90	of	of	ADP
ajbmeb-1080	20	91	their	their	PRON
ajbmeb-1080	20	92	revenues	revenue	NOUN
ajbmeb-1080	20	93	as	as	ADP
ajbmeb-1080	20	94	a	a	DET
ajbmeb-1080	20	95	result	result	NOUN
ajbmeb-1080	20	96	of	of	ADP
ajbmeb-1080	20	97	financial	financial	ADJ
ajbmeb-1080	20	98	crimes	crime	NOUN
ajbmeb-1080	20	99	(	(	PUNCT
ajbmeb-1080	20	100	maruschak	maruschak	PROPN
ajbmeb-1080	20	101	,	,	PUNCT
ajbmeb-1080	20	102	l.	l.	NOUN
ajbmeb-1080	20	103	2021	2021	NUM
ajbmeb-1080	20	104	)	)	PUNCT
ajbmeb-1080	20	105	.	.	PUNCT
ajbmeb-1080	21	1	the	the	DET
ajbmeb-1080	21	2	study	study	NOUN
ajbmeb-1080	21	3	problem	problem	VERB
ajbmeb-1080	21	4	the	the	DET
ajbmeb-1080	21	5	islamic	islamic	PROPN
ajbmeb-1080	21	6	industrial	industrial	PROPN
ajbmeb-1080	21	7	bank	bank	PROPN
ajbmeb-1080	21	8	suffers	suffer	VERB
ajbmeb-1080	21	9	from	from	ADP
ajbmeb-1080	21	10	the	the	DET
ajbmeb-1080	21	11	problem	problem	NOUN
ajbmeb-1080	21	12	of	of	ADP
ajbmeb-1080	21	13	poor	poor	ADJ
ajbmeb-1080	21	14	use	use	NOUN
ajbmeb-1080	21	15	of	of	ADP
ajbmeb-1080	21	16	information	information	NOUN
ajbmeb-1080	21	17	technology	technology	NOUN
ajbmeb-1080	21	18	in	in	ADP
ajbmeb-1080	21	19	the	the	DET
ajbmeb-1080	21	20	bank	bank	NOUN
ajbmeb-1080	21	21	,	,	PUNCT
ajbmeb-1080	21	22	which	which	PRON
ajbmeb-1080	21	23	may	may	AUX
ajbmeb-1080	21	24	negatively	negatively	ADV
ajbmeb-1080	21	25	affect	affect	VERB
ajbmeb-1080	21	26	the	the	DET
ajbmeb-1080	21	27	quality	quality	NOUN
ajbmeb-1080	21	28	of	of	ADP
ajbmeb-1080	21	29	the	the	DET
ajbmeb-1080	21	30	outputs	output	NOUN
ajbmeb-1080	21	31	of	of	ADP
ajbmeb-1080	21	32	the	the	DET
ajbmeb-1080	21	33	islamic	islamic	PROPN
ajbmeb-1080	21	34	bank	bank	PROPN
ajbmeb-1080	21	35	of	of	ADP
ajbmeb-1080	21	36	iraq	iraq	PROPN
ajbmeb-1080	21	37	compared	compare	VERB
ajbmeb-1080	21	38	to	to	ADP
ajbmeb-1080	21	39	other	other	ADJ
ajbmeb-1080	21	40	countries	country	NOUN
ajbmeb-1080	21	41	in	in	ADP
ajbmeb-1080	21	42	the	the	DET
ajbmeb-1080	21	43	region	region	NOUN
ajbmeb-1080	21	44	and	and	CCONJ
ajbmeb-1080	21	45	the	the	DET
ajbmeb-1080	21	46	world	world	NOUN
ajbmeb-1080	21	47	.	.	PUNCT
ajbmeb-1080	22	1	here	here	ADV
ajbmeb-1080	22	2	,	,	PUNCT
ajbmeb-1080	22	3	information	information	NOUN
ajbmeb-1080	22	4	technology	technology	NOUN
ajbmeb-1080	22	5	contributes	contribute	VERB
ajbmeb-1080	22	6	to	to	ADP
ajbmeb-1080	22	7	the	the	DET
ajbmeb-1080	22	8	use	use	NOUN
ajbmeb-1080	22	9	of	of	ADP
ajbmeb-1080	22	10	electronic	electronic	ADJ
ajbmeb-1080	22	11	accounting	accounting	NOUN
ajbmeb-1080	22	12	programs	program	NOUN
ajbmeb-1080	22	13	in	in	ADP
ajbmeb-1080	22	14	improving	improve	VERB
ajbmeb-1080	22	15	the	the	DET
ajbmeb-1080	22	16	quality	quality	NOUN
ajbmeb-1080	22	17	of	of	ADP
ajbmeb-1080	22	18	services	service	NOUN
ajbmeb-1080	22	19	provided	provide	VERB
ajbmeb-1080	22	20	by	by	ADP
ajbmeb-1080	22	21	the	the	DET
ajbmeb-1080	22	22	islamic	islamic	PROPN
ajbmeb-1080	22	23	bank	bank	PROPN
ajbmeb-1080	22	24	of	of	ADP
ajbmeb-1080	22	25	iraq	iraq	PROPN
ajbmeb-1080	22	26	through	through	ADP
ajbmeb-1080	22	27	a	a	DET
ajbmeb-1080	22	28	study	study	NOUN
ajbmeb-1080	22	29	the	the	DET
ajbmeb-1080	22	30	case	case	NOUN
ajbmeb-1080	22	31	of	of	ADP
ajbmeb-1080	22	32	the	the	DET
ajbmeb-1080	22	33	use	use	NOUN
ajbmeb-1080	22	34	of	of	ADP
ajbmeb-1080	22	35	information	information	NOUN
ajbmeb-1080	22	36	technology	technology	NOUN
ajbmeb-1080	22	37	in	in	ADP
ajbmeb-1080	22	38	the	the	DET
ajbmeb-1080	22	39	bank	bank	NOUN
ajbmeb-1080	22	40	,	,	PUNCT
ajbmeb-1080	22	41	as	as	SCONJ
ajbmeb-1080	22	42	(	(	PUNCT
ajbmeb-1080	22	43	al	al	PROPN
ajbmeb-1080	22	44	-	-	PUNCT
ajbmeb-1080	22	45	shaher	shaher	PROPN
ajbmeb-1080	22	46	,	,	PUNCT
ajbmeb-1080	22	47	hussein	hussein	PROPN
ajbmeb-1080	22	48	,	,	PUNCT
ajbmeb-1080	22	49	2022	2022	NUM
ajbmeb-1080	22	50	)	)	PUNCT
ajbmeb-1080	22	51	and	and	CCONJ
ajbmeb-1080	22	52	(	(	PUNCT
ajbmeb-1080	22	53	elias	elias	PROPN
ajbmeb-1080	22	54	,	,	PUNCT
ajbmeb-1080	22	55	2018	2018	NUM
ajbmeb-1080	22	56	)	)	PUNCT
ajbmeb-1080	22	57	explain	explain	VERB
ajbmeb-1080	22	58	,	,	PUNCT
ajbmeb-1080	22	59	due	due	ADP
ajbmeb-1080	22	60	to	to	ADP
ajbmeb-1080	22	61	the	the	DET
ajbmeb-1080	22	62	tremendous	tremendous	ADJ
ajbmeb-1080	22	63	developments	development	NOUN
ajbmeb-1080	22	64	in	in	ADP
ajbmeb-1080	22	65	technology	technology	NOUN
ajbmeb-1080	22	66	,	,	PUNCT
ajbmeb-1080	22	67	there	there	PRON
ajbmeb-1080	22	68	is	be	VERB
ajbmeb-1080	22	69	a	a	DET
ajbmeb-1080	22	70	need	need	NOUN
ajbmeb-1080	22	71	for	for	SCONJ
ajbmeb-1080	22	72	institutions	institution	NOUN
ajbmeb-1080	22	73	to	to	PART
ajbmeb-1080	22	74	keep	keep	VERB
ajbmeb-1080	22	75	pace	pace	NOUN
ajbmeb-1080	22	76	with	with	ADP
ajbmeb-1080	22	77	it	it	PRON
ajbmeb-1080	22	78	,	,	PUNCT
ajbmeb-1080	22	79	especially	especially	ADV
ajbmeb-1080	22	80	in	in	ADP
ajbmeb-1080	22	81	the	the	DET
ajbmeb-1080	22	82	field	field	NOUN
ajbmeb-1080	22	83	of	of	ADP
ajbmeb-1080	22	84	accounting	accounting	NOUN
ajbmeb-1080	22	85	business	business	NOUN
ajbmeb-1080	22	86	,	,	PUNCT
ajbmeb-1080	22	87	as	as	ADP
ajbmeb-1080	22	88	not	not	PART
ajbmeb-1080	22	89	relying	rely	VERB
ajbmeb-1080	22	90	on	on	ADP
ajbmeb-1080	22	91	an	an	DET
ajbmeb-1080	22	92	accounting	accounting	NOUN
ajbmeb-1080	22	93	information	information	NOUN
ajbmeb-1080	22	94	system	system	NOUN
ajbmeb-1080	22	95	is	be	AUX
ajbmeb-1080	22	96	based	base	VERB
ajbmeb-1080	22	97	on	on	ADP
ajbmeb-1080	22	98	accounting	accounting	NOUN
ajbmeb-1080	22	99	programs	program	NOUN
ajbmeb-1080	22	100	on	on	ADP
ajbmeb-1080	22	101	the	the	DET
ajbmeb-1080	22	102	computer	computer	NOUN
ajbmeb-1080	22	103	lead	lead	NOUN
ajbmeb-1080	22	104	to	to	ADP
ajbmeb-1080	22	105	delays	delay	NOUN
ajbmeb-1080	22	106	in	in	ADP
ajbmeb-1080	22	107	the	the	DET
ajbmeb-1080	22	108	completion	completion	NOUN
ajbmeb-1080	22	109	of	of	ADP
ajbmeb-1080	22	110	those	those	DET
ajbmeb-1080	22	111	accounting	accounting	NOUN
ajbmeb-1080	22	112	and	and	CCONJ
ajbmeb-1080	22	113	financial	financial	ADJ
ajbmeb-1080	22	114	activities	activity	NOUN
ajbmeb-1080	22	115	for	for	ADP
ajbmeb-1080	22	116	the	the	DET
ajbmeb-1080	22	117	beneficiaries	beneficiary	NOUN
ajbmeb-1080	22	118	,	,	PUNCT
ajbmeb-1080	22	119	and	and	CCONJ
ajbmeb-1080	22	120	thus	thus	ADV
ajbmeb-1080	22	121	the	the	DET
ajbmeb-1080	22	122	lack	lack	NOUN
ajbmeb-1080	22	123	of	of	ADP
ajbmeb-1080	22	124	sufficient	sufficient	ADJ
ajbmeb-1080	22	125	information	information	NOUN
ajbmeb-1080	22	126	for	for	ADP
ajbmeb-1080	22	127	the	the	DET
ajbmeb-1080	22	128	beneficiaries	beneficiary	NOUN
ajbmeb-1080	22	129	.	.	PUNCT
ajbmeb-1080	23	1	we	we	PRON
ajbmeb-1080	23	2	find	find	VERB
ajbmeb-1080	23	3	it	it	PRON
ajbmeb-1080	23	4	necessary	necessary	ADJ
ajbmeb-1080	23	5	to	to	PART
ajbmeb-1080	23	6	have	have	VERB
ajbmeb-1080	23	7	an	an	DET
ajbmeb-1080	23	8	accounting	accounting	NOUN
ajbmeb-1080	23	9	information	information	NOUN
ajbmeb-1080	23	10	system	system	NOUN
ajbmeb-1080	23	11	that	that	PRON
ajbmeb-1080	23	12	collects	collect	VERB
ajbmeb-1080	23	13	and	and	CCONJ
ajbmeb-1080	23	14	processes	process	VERB
ajbmeb-1080	23	15	data	datum	NOUN
ajbmeb-1080	23	16	from	from	ADP
ajbmeb-1080	23	17	its	its	PRON
ajbmeb-1080	23	18	various	various	ADJ
ajbmeb-1080	23	19	sources	source	NOUN
ajbmeb-1080	23	20	and	and	CCONJ
ajbmeb-1080	23	21	delivers	deliver	VERB
ajbmeb-1080	23	22	information	information	NOUN
ajbmeb-1080	23	23	to	to	ADP
ajbmeb-1080	23	24	the	the	DET
ajbmeb-1080	23	25	beneficiaries	beneficiary	NOUN
ajbmeb-1080	23	26	in	in	ADP
ajbmeb-1080	23	27	order	order	NOUN
ajbmeb-1080	23	28	to	to	PART
ajbmeb-1080	23	29	exercise	exercise	VERB
ajbmeb-1080	23	30	the	the	DET
ajbmeb-1080	23	31	function	function	NOUN
ajbmeb-1080	23	32	of	of	ADP
ajbmeb-1080	23	33	planning	planning	NOUN
ajbmeb-1080	23	34	and	and	CCONJ
ajbmeb-1080	23	35	controlling	control	VERB
ajbmeb-1080	23	36	accounting	accounting	NOUN
ajbmeb-1080	23	37	operations	operation	NOUN
ajbmeb-1080	23	38	,	,	PUNCT
ajbmeb-1080	23	39	solving	solve	VERB
ajbmeb-1080	23	40	accounting	accounting	NOUN
ajbmeb-1080	23	41	problems	problem	NOUN
ajbmeb-1080	23	42	,	,	PUNCT
ajbmeb-1080	23	43	as	as	ADV
ajbmeb-1080	23	44	well	well	ADV
ajbmeb-1080	23	45	as	as	ADP
ajbmeb-1080	23	46	making	make	VERB
ajbmeb-1080	23	47	decisions	decision	NOUN
ajbmeb-1080	23	48	.	.	PUNCT
ajbmeb-1080	24	1	while	while	SCONJ
ajbmeb-1080	24	2	(	(	PUNCT
ajbmeb-1080	24	3	liu	liu	PROPN
ajbmeb-1080	24	4	,	,	PUNCT
ajbmeb-1080	24	5	2016	2016	NUM
ajbmeb-1080	24	6	)	)	PUNCT
ajbmeb-1080	24	7	indicates	indicate	VERB
ajbmeb-1080	24	8	that	that	SCONJ
ajbmeb-1080	24	9	companies	company	NOUN
ajbmeb-1080	24	10	that	that	PRON
ajbmeb-1080	24	11	apply	apply	VERB
ajbmeb-1080	24	12	electronic	electronic	ADJ
ajbmeb-1080	24	13	accounting	accounting	NOUN
ajbmeb-1080	24	14	work	work	NOUN
ajbmeb-1080	24	15	are	be	AUX
ajbmeb-1080	24	16	reflected	reflect	VERB
ajbmeb-1080	24	17	in	in	ADP
ajbmeb-1080	24	18	their	their	PRON
ajbmeb-1080	24	19	control	control	NOUN
ajbmeb-1080	24	20	systems	system	NOUN
ajbmeb-1080	24	21	and	and	CCONJ
ajbmeb-1080	24	22	other	other	ADJ
ajbmeb-1080	24	23	means	mean	NOUN
ajbmeb-1080	24	24	in	in	ADP
ajbmeb-1080	24	25	making	make	VERB
ajbmeb-1080	24	26	some	some	DET
ajbmeb-1080	24	27	changes	change	NOUN
ajbmeb-1080	24	28	that	that	PRON
ajbmeb-1080	24	29	would	would	AUX
ajbmeb-1080	24	30	provide	provide	VERB
ajbmeb-1080	24	31	reliable	reliable	ADJ
ajbmeb-1080	24	32	information	information	NOUN
ajbmeb-1080	24	33	that	that	PRON
ajbmeb-1080	24	34	can	can	AUX
ajbmeb-1080	24	35	be	be	AUX
ajbmeb-1080	24	36	adopted	adopt	VERB
ajbmeb-1080	24	37	by	by	ADP
ajbmeb-1080	24	38	investors	investor	NOUN
ajbmeb-1080	24	39	in	in	ADP
ajbmeb-1080	24	40	building	build	VERB
ajbmeb-1080	24	41	their	their	PRON
ajbmeb-1080	24	42	decisions	decision	NOUN
ajbmeb-1080	24	43	.	.	PUNCT
ajbmeb-1080	25	1	american	american	ADJ
ajbmeb-1080	25	2	journal	journal	PROPN
ajbmeb-1080	25	3	of	of	ADP
ajbmeb-1080	25	4	business	business	NOUN
ajbmeb-1080	25	5	management	management	NOUN
ajbmeb-1080	25	6	,	,	PUNCT
ajbmeb-1080	25	7	economics	economic	NOUN
ajbmeb-1080	25	8	and	and	CCONJ
ajbmeb-1080	25	9	banking	banking	NOUN
ajbmeb-1080	25	10	volume	volume	NOUN
ajbmeb-1080	25	11	14	14	NUM
ajbmeb-1080	25	12	july	july	PROPN
ajbmeb-1080	25	13	,	,	PUNCT
ajbmeb-1080	25	14	2023	2023	NUM
ajbmeb-1080	25	15	p	p	NOUN
ajbmeb-1080	25	16	a	a	DET
ajbmeb-1080	25	17	g	g	NOUN
ajbmeb-1080	25	18	e	e	NOUN
ajbmeb-1080	25	19	|	|	ADV
ajbmeb-1080	25	20	106	106	NUM
ajbmeb-1080	25	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1080	25	22	therefore	therefore	ADV
ajbmeb-1080	25	23	,	,	PUNCT
ajbmeb-1080	25	24	the	the	DET
ajbmeb-1080	25	25	problem	problem	NOUN
ajbmeb-1080	25	26	can	can	AUX
ajbmeb-1080	25	27	be	be	AUX
ajbmeb-1080	25	28	formulated	formulate	VERB
ajbmeb-1080	25	29	as	as	SCONJ
ajbmeb-1080	25	30	follows	follow	VERB
ajbmeb-1080	25	31	:	:	PUNCT
ajbmeb-1080	25	32	1	1	NUM
ajbmeb-1080	25	33	what	what	PRON
ajbmeb-1080	25	34	is	be	AUX
ajbmeb-1080	25	35	the	the	DET
ajbmeb-1080	25	36	extent	extent	NOUN
ajbmeb-1080	25	37	of	of	ADP
ajbmeb-1080	25	38	the	the	DET
ajbmeb-1080	25	39	role	role	NOUN
ajbmeb-1080	25	40	played	play	VERB
ajbmeb-1080	25	41	by	by	ADP
ajbmeb-1080	25	42	those	those	PRON
ajbmeb-1080	25	43	in	in	ADP
ajbmeb-1080	25	44	charge	charge	NOUN
ajbmeb-1080	25	45	of	of	ADP
ajbmeb-1080	25	46	electronic	electronic	ADJ
ajbmeb-1080	25	47	accounting	accounting	NOUN
ajbmeb-1080	25	48	programs	program	NOUN
ajbmeb-1080	25	49	in	in	ADP
ajbmeb-1080	25	50	achieving	achieve	VERB
ajbmeb-1080	25	51	the	the	DET
ajbmeb-1080	25	52	quality	quality	NOUN
ajbmeb-1080	25	53	of	of	ADP
ajbmeb-1080	25	54	investment	investment	NOUN
ajbmeb-1080	25	55	decisions	decision	NOUN
ajbmeb-1080	25	56	?	?	PUNCT
ajbmeb-1080	26	1	2to	2to	ADJ
ajbmeb-1080	26	2	what	what	DET
ajbmeb-1080	26	3	extent	extent	NOUN
ajbmeb-1080	26	4	do	do	AUX
ajbmeb-1080	26	5	those	those	PRON
ajbmeb-1080	26	6	working	work	VERB
ajbmeb-1080	26	7	on	on	ADP
ajbmeb-1080	26	8	electronic	electronic	ADJ
ajbmeb-1080	26	9	accounting	accounting	NOUN
ajbmeb-1080	26	10	programs	program	NOUN
ajbmeb-1080	26	11	have	have	VERB
ajbmeb-1080	26	12	the	the	DET
ajbmeb-1080	26	13	qualifications	qualification	NOUN
ajbmeb-1080	26	14	,	,	PUNCT
ajbmeb-1080	26	15	experience	experience	NOUN
ajbmeb-1080	26	16	and	and	CCONJ
ajbmeb-1080	26	17	skills	skill	NOUN
ajbmeb-1080	26	18	in	in	ADP
ajbmeb-1080	26	19	resolving	resolve	VERB
ajbmeb-1080	26	20	cases	case	NOUN
ajbmeb-1080	26	21	of	of	ADP
ajbmeb-1080	26	22	lawsuits	lawsuit	NOUN
ajbmeb-1080	26	23	against	against	ADP
ajbmeb-1080	26	24	institutions	institution	NOUN
ajbmeb-1080	26	25	by	by	ADP
ajbmeb-1080	26	26	investors	investor	NOUN
ajbmeb-1080	26	27	?	?	PUNCT
ajbmeb-1080	27	1	3	3	NUM
ajbmeb-1080	27	2	what	what	PRON
ajbmeb-1080	27	3	is	be	AUX
ajbmeb-1080	27	4	the	the	DET
ajbmeb-1080	27	5	extent	extent	NOUN
ajbmeb-1080	27	6	of	of	ADP
ajbmeb-1080	27	7	the	the	DET
ajbmeb-1080	27	8	role	role	NOUN
ajbmeb-1080	27	9	played	play	VERB
ajbmeb-1080	27	10	by	by	ADP
ajbmeb-1080	27	11	workers	worker	NOUN
ajbmeb-1080	27	12	in	in	ADP
ajbmeb-1080	27	13	electronic	electronic	ADJ
ajbmeb-1080	27	14	accounting	accounting	NOUN
ajbmeb-1080	27	15	programs	program	NOUN
ajbmeb-1080	27	16	in	in	ADP
ajbmeb-1080	27	17	strengthening	strengthen	VERB
ajbmeb-1080	27	18	the	the	DET
ajbmeb-1080	27	19	internal	internal	ADJ
ajbmeb-1080	27	20	control	control	NOUN
ajbmeb-1080	27	21	system	system	NOUN
ajbmeb-1080	27	22	?	?	PUNCT
ajbmeb-1080	28	1	4	4	NUM
ajbmeb-1080	28	2	what	what	PRON
ajbmeb-1080	28	3	is	be	AUX
ajbmeb-1080	28	4	the	the	DET
ajbmeb-1080	28	5	extent	extent	NOUN
ajbmeb-1080	28	6	of	of	ADP
ajbmeb-1080	28	7	the	the	DET
ajbmeb-1080	28	8	relationship	relationship	NOUN
ajbmeb-1080	28	9	between	between	ADP
ajbmeb-1080	28	10	the	the	DET
ajbmeb-1080	28	11	dimensions	dimension	NOUN
ajbmeb-1080	28	12	of	of	ADP
ajbmeb-1080	28	13	internal	internal	ADJ
ajbmeb-1080	28	14	control	control	NOUN
ajbmeb-1080	28	15	systems	system	NOUN
ajbmeb-1080	28	16	and	and	CCONJ
ajbmeb-1080	28	17	the	the	DET
ajbmeb-1080	28	18	quality	quality	NOUN
ajbmeb-1080	28	19	of	of	ADP
ajbmeb-1080	28	20	investment	investment	NOUN
ajbmeb-1080	28	21	decisions	decision	NOUN
ajbmeb-1080	28	22	?	?	PUNCT
ajbmeb-1080	29	1	objectives	objective	NOUN
ajbmeb-1080	29	2	of	of	ADP
ajbmeb-1080	29	3	the	the	DET
ajbmeb-1080	29	4	study	study	NOUN
ajbmeb-1080	29	5	the	the	DET
ajbmeb-1080	29	6	objectives	objective	NOUN
ajbmeb-1080	29	7	of	of	ADP
ajbmeb-1080	29	8	the	the	DET
ajbmeb-1080	29	9	study	study	NOUN
ajbmeb-1080	29	10	are	be	AUX
ajbmeb-1080	29	11	summarized	summarize	VERB
ajbmeb-1080	29	12	in	in	ADP
ajbmeb-1080	29	13	the	the	DET
ajbmeb-1080	29	14	following	following	NOUN
ajbmeb-1080	29	15	:	:	PUNCT
ajbmeb-1080	29	16	1the	1the	PRON
ajbmeb-1080	29	17	study	study	NOUN
ajbmeb-1080	29	18	aims	aim	VERB
ajbmeb-1080	29	19	to	to	PART
ajbmeb-1080	29	20	identify	identify	VERB
ajbmeb-1080	29	21	the	the	DET
ajbmeb-1080	29	22	extent	extent	NOUN
ajbmeb-1080	29	23	of	of	ADP
ajbmeb-1080	29	24	the	the	DET
ajbmeb-1080	29	25	role	role	NOUN
ajbmeb-1080	29	26	played	play	VERB
ajbmeb-1080	29	27	by	by	ADP
ajbmeb-1080	29	28	those	those	PRON
ajbmeb-1080	29	29	in	in	ADP
ajbmeb-1080	29	30	charge	charge	NOUN
ajbmeb-1080	29	31	of	of	ADP
ajbmeb-1080	29	32	electronic	electronic	ADJ
ajbmeb-1080	29	33	accounting	accounting	NOUN
ajbmeb-1080	29	34	programs	program	NOUN
ajbmeb-1080	29	35	in	in	ADP
ajbmeb-1080	29	36	achieving	achieve	VERB
ajbmeb-1080	29	37	the	the	DET
ajbmeb-1080	29	38	quality	quality	NOUN
ajbmeb-1080	29	39	of	of	ADP
ajbmeb-1080	29	40	investment	investment	NOUN
ajbmeb-1080	29	41	decisions	decision	NOUN
ajbmeb-1080	29	42	.	.	PUNCT
ajbmeb-1080	30	1	2	2	NUM
ajbmeb-1080	30	2	the	the	DET
ajbmeb-1080	30	3	study	study	NOUN
ajbmeb-1080	30	4	aims	aim	VERB
ajbmeb-1080	30	5	to	to	PART
ajbmeb-1080	30	6	identify	identify	VERB
ajbmeb-1080	30	7	the	the	DET
ajbmeb-1080	30	8	extent	extent	NOUN
ajbmeb-1080	30	9	to	to	PART
ajbmeb-1080	30	10	which	which	PRON
ajbmeb-1080	30	11	employees	employee	NOUN
ajbmeb-1080	30	12	of	of	ADP
ajbmeb-1080	30	13	electronic	electronic	ADJ
ajbmeb-1080	30	14	accounting	accounting	NOUN
ajbmeb-1080	30	15	programs	program	NOUN
ajbmeb-1080	30	16	have	have	VERB
ajbmeb-1080	30	17	qualifications	qualification	NOUN
ajbmeb-1080	30	18	,	,	PUNCT
ajbmeb-1080	30	19	experience	experience	NOUN
ajbmeb-1080	30	20	and	and	CCONJ
ajbmeb-1080	30	21	skills	skill	NOUN
ajbmeb-1080	30	22	in	in	ADP
ajbmeb-1080	30	23	resolving	resolve	VERB
ajbmeb-1080	30	24	cases	case	NOUN
ajbmeb-1080	30	25	of	of	ADP
ajbmeb-1080	30	26	lawsuits	lawsuit	NOUN
ajbmeb-1080	30	27	against	against	ADP
ajbmeb-1080	30	28	institutions	institution	NOUN
ajbmeb-1080	30	29	by	by	ADP
ajbmeb-1080	30	30	investors	investor	NOUN
ajbmeb-1080	30	31	.	.	PUNCT
ajbmeb-1080	31	1	3	3	NUM
ajbmeb-1080	31	2	the	the	DET
ajbmeb-1080	31	3	study	study	NOUN
ajbmeb-1080	31	4	aims	aim	VERB
ajbmeb-1080	31	5	to	to	PART
ajbmeb-1080	31	6	identify	identify	VERB
ajbmeb-1080	31	7	the	the	DET
ajbmeb-1080	31	8	role	role	NOUN
ajbmeb-1080	31	9	played	play	VERB
ajbmeb-1080	31	10	by	by	ADP
ajbmeb-1080	31	11	workers	worker	NOUN
ajbmeb-1080	31	12	in	in	ADP
ajbmeb-1080	31	13	electronic	electronic	ADJ
ajbmeb-1080	31	14	accounting	accounting	NOUN
ajbmeb-1080	31	15	programs	program	NOUN
ajbmeb-1080	31	16	in	in	ADP
ajbmeb-1080	31	17	strengthening	strengthen	VERB
ajbmeb-1080	31	18	the	the	DET
ajbmeb-1080	31	19	internal	internal	ADJ
ajbmeb-1080	31	20	control	control	NOUN
ajbmeb-1080	31	21	system	system	NOUN
ajbmeb-1080	31	22	.	.	PUNCT
ajbmeb-1080	32	1	4	4	NUM
ajbmeb-1080	32	2	the	the	DET
ajbmeb-1080	32	3	study	study	NOUN
ajbmeb-1080	32	4	aims	aim	VERB
ajbmeb-1080	32	5	to	to	PART
ajbmeb-1080	32	6	identify	identify	VERB
ajbmeb-1080	32	7	the	the	DET
ajbmeb-1080	32	8	extent	extent	NOUN
ajbmeb-1080	32	9	of	of	ADP
ajbmeb-1080	32	10	the	the	DET
ajbmeb-1080	32	11	relationship	relationship	NOUN
ajbmeb-1080	32	12	between	between	ADP
ajbmeb-1080	32	13	the	the	DET
ajbmeb-1080	32	14	dimensions	dimension	NOUN
ajbmeb-1080	32	15	of	of	ADP
ajbmeb-1080	32	16	internal	internal	ADJ
ajbmeb-1080	32	17	control	control	NOUN
ajbmeb-1080	32	18	systems	system	NOUN
ajbmeb-1080	32	19	and	and	CCONJ
ajbmeb-1080	32	20	the	the	DET
ajbmeb-1080	32	21	quality	quality	NOUN
ajbmeb-1080	32	22	of	of	ADP
ajbmeb-1080	32	23	investment	investment	NOUN
ajbmeb-1080	32	24	decisions	decision	NOUN
ajbmeb-1080	32	25	.	.	PUNCT
ajbmeb-1080	33	1	study	study	NOUN
ajbmeb-1080	33	2	outline	outline	PROPN
ajbmeb-1080	33	3	american	american	PROPN
ajbmeb-1080	33	4	journal	journal	PROPN
ajbmeb-1080	33	5	of	of	ADP
ajbmeb-1080	33	6	business	business	NOUN
ajbmeb-1080	33	7	management	management	NOUN
ajbmeb-1080	33	8	,	,	PUNCT
ajbmeb-1080	33	9	economics	economic	NOUN
ajbmeb-1080	33	10	and	and	CCONJ
ajbmeb-1080	33	11	banking	banking	NOUN
ajbmeb-1080	33	12	volume	volume	NOUN
ajbmeb-1080	33	13	14	14	NUM
ajbmeb-1080	33	14	july	july	PROPN
ajbmeb-1080	33	15	,	,	PUNCT
ajbmeb-1080	33	16	2023	2023	NUM
ajbmeb-1080	33	17	p	p	NOUN
ajbmeb-1080	33	18	a	a	DET
ajbmeb-1080	33	19	g	g	NOUN
ajbmeb-1080	33	20	e	e	NOUN
ajbmeb-1080	33	21	|	|	ADV
ajbmeb-1080	33	22	107	107	NUM
ajbmeb-1080	33	23	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1080	33	24	study	study	NOUN
ajbmeb-1080	33	25	hypotheses	hypothese	VERB
ajbmeb-1080	33	26	the	the	DET
ajbmeb-1080	33	27	researcher	researcher	NOUN
ajbmeb-1080	33	28	relied	rely	VERB
ajbmeb-1080	33	29	on	on	ADP
ajbmeb-1080	33	30	a	a	DET
ajbmeb-1080	33	31	set	set	NOUN
ajbmeb-1080	33	32	of	of	ADP
ajbmeb-1080	33	33	main	main	ADJ
ajbmeb-1080	33	34	and	and	CCONJ
ajbmeb-1080	33	35	sub	sub	NOUN
ajbmeb-1080	33	36	-	-	NOUN
ajbmeb-1080	33	37	hypotheses	hypothesis	NOUN
ajbmeb-1080	33	38	,	,	PUNCT
ajbmeb-1080	33	39	which	which	PRON
ajbmeb-1080	33	40	is	be	AUX
ajbmeb-1080	33	41	a	a	DET
ajbmeb-1080	33	42	temporary	temporary	ADJ
ajbmeb-1080	33	43	answer	answer	NOUN
ajbmeb-1080	33	44	to	to	ADP
ajbmeb-1080	33	45	the	the	DET
ajbmeb-1080	33	46	questions	question	NOUN
ajbmeb-1080	33	47	presented	present	VERB
ajbmeb-1080	33	48	and	and	CCONJ
ajbmeb-1080	33	49	expressive	expressive	ADJ
ajbmeb-1080	33	50	of	of	ADP
ajbmeb-1080	33	51	the	the	DET
ajbmeb-1080	33	52	studied	studied	ADJ
ajbmeb-1080	33	53	problem	problem	NOUN
ajbmeb-1080	33	54	.	.	PUNCT
ajbmeb-1080	34	1	the	the	DET
ajbmeb-1080	34	2	hypotheses	hypothesis	NOUN
ajbmeb-1080	34	3	were	be	AUX
ajbmeb-1080	34	4	identified	identify	VERB
ajbmeb-1080	34	5	as	as	SCONJ
ajbmeb-1080	34	6	follows	follow	VERB
ajbmeb-1080	34	7	:	:	PUNCT
ajbmeb-1080	34	8	the	the	DET
ajbmeb-1080	34	9	first	first	ADJ
ajbmeb-1080	34	10	main	main	ADJ
ajbmeb-1080	34	11	hypothesis	hypothesis	NOUN
ajbmeb-1080	34	12	:	:	PUNCT
ajbmeb-1080	34	13	there	there	PRON
ajbmeb-1080	34	14	is	be	VERB
ajbmeb-1080	34	15	a	a	DET
ajbmeb-1080	34	16	significant	significant	ADJ
ajbmeb-1080	34	17	effect	effect	NOUN
ajbmeb-1080	34	18	of	of	ADP
ajbmeb-1080	34	19	electronic	electronic	ADJ
ajbmeb-1080	34	20	accounting	accounting	NOUN
ajbmeb-1080	34	21	programs	program	NOUN
ajbmeb-1080	34	22	on	on	ADP
ajbmeb-1080	34	23	the	the	DET
ajbmeb-1080	34	24	quality	quality	NOUN
ajbmeb-1080	34	25	of	of	ADP
ajbmeb-1080	34	26	the	the	DET
ajbmeb-1080	34	27	investment	investment	NOUN
ajbmeb-1080	34	28	decision	decision	NOUN
ajbmeb-1080	34	29	.	.	PUNCT
ajbmeb-1080	35	1	the	the	DET
ajbmeb-1080	35	2	following	follow	VERB
ajbmeb-1080	35	3	sub	sub	NOUN
ajbmeb-1080	35	4	-	-	NOUN
ajbmeb-1080	35	5	hypotheses	hypothesis	NOUN
ajbmeb-1080	35	6	are	be	AUX
ajbmeb-1080	35	7	derived	derive	VERB
ajbmeb-1080	35	8	from	from	ADP
ajbmeb-1080	35	9	this	this	DET
ajbmeb-1080	35	10	hypothesis	hypothesis	NOUN
ajbmeb-1080	35	11	:	:	PUNCT
ajbmeb-1080	35	12	there	there	PRON
ajbmeb-1080	35	13	is	be	VERB
ajbmeb-1080	35	14	a	a	DET
ajbmeb-1080	35	15	significant	significant	ADJ
ajbmeb-1080	35	16	effect	effect	NOUN
ajbmeb-1080	35	17	of	of	ADP
ajbmeb-1080	35	18	working	work	VERB
ajbmeb-1080	35	19	individuals	individual	NOUN
ajbmeb-1080	35	20	on	on	ADP
ajbmeb-1080	35	21	the	the	DET
ajbmeb-1080	35	22	quality	quality	NOUN
ajbmeb-1080	35	23	of	of	ADP
ajbmeb-1080	35	24	the	the	DET
ajbmeb-1080	35	25	investment	investment	NOUN
ajbmeb-1080	35	26	decision	decision	NOUN
ajbmeb-1080	35	27	.	.	PUNCT
ajbmeb-1080	36	1	there	there	PRON
ajbmeb-1080	36	2	is	be	VERB
ajbmeb-1080	36	3	a	a	DET
ajbmeb-1080	36	4	significant	significant	ADJ
ajbmeb-1080	36	5	effect	effect	NOUN
ajbmeb-1080	36	6	of	of	ADP
ajbmeb-1080	36	7	the	the	DET
ajbmeb-1080	36	8	software	software	NOUN
ajbmeb-1080	36	9	on	on	ADP
ajbmeb-1080	36	10	the	the	DET
ajbmeb-1080	36	11	quality	quality	NOUN
ajbmeb-1080	36	12	of	of	ADP
ajbmeb-1080	36	13	the	the	DET
ajbmeb-1080	36	14	investment	investment	NOUN
ajbmeb-1080	36	15	decision	decision	NOUN
ajbmeb-1080	36	16	.	.	PUNCT
ajbmeb-1080	37	1	there	there	PRON
ajbmeb-1080	37	2	is	be	VERB
ajbmeb-1080	37	3	a	a	DET
ajbmeb-1080	37	4	significant	significant	ADJ
ajbmeb-1080	37	5	effect	effect	NOUN
ajbmeb-1080	37	6	of	of	ADP
ajbmeb-1080	37	7	the	the	DET
ajbmeb-1080	37	8	database	database	NOUN
ajbmeb-1080	37	9	on	on	ADP
ajbmeb-1080	37	10	the	the	DET
ajbmeb-1080	37	11	quality	quality	NOUN
ajbmeb-1080	37	12	of	of	ADP
ajbmeb-1080	37	13	the	the	DET
ajbmeb-1080	37	14	investment	investment	NOUN
ajbmeb-1080	37	15	decision	decision	NOUN
ajbmeb-1080	37	16	.	.	PUNCT
ajbmeb-1080	38	1	there	there	PRON
ajbmeb-1080	38	2	is	be	VERB
ajbmeb-1080	38	3	a	a	DET
ajbmeb-1080	38	4	significant	significant	ADJ
ajbmeb-1080	38	5	effect	effect	NOUN
ajbmeb-1080	38	6	of	of	ADP
ajbmeb-1080	38	7	appropriateness	appropriateness	NOUN
ajbmeb-1080	38	8	in	in	ADP
ajbmeb-1080	38	9	the	the	DET
ajbmeb-1080	38	10	quality	quality	NOUN
ajbmeb-1080	38	11	of	of	ADP
ajbmeb-1080	38	12	the	the	DET
ajbmeb-1080	38	13	investment	investment	NOUN
ajbmeb-1080	38	14	decision	decision	NOUN
ajbmeb-1080	38	15	.	.	PUNCT
ajbmeb-1080	39	1	there	there	PRON
ajbmeb-1080	39	2	is	be	VERB
ajbmeb-1080	39	3	a	a	DET
ajbmeb-1080	39	4	significant	significant	ADJ
ajbmeb-1080	39	5	effect	effect	NOUN
ajbmeb-1080	39	6	of	of	ADP
ajbmeb-1080	39	7	reliability	reliability	NOUN
ajbmeb-1080	39	8	in	in	ADP
ajbmeb-1080	39	9	the	the	DET
ajbmeb-1080	39	10	quality	quality	NOUN
ajbmeb-1080	39	11	of	of	ADP
ajbmeb-1080	39	12	the	the	DET
ajbmeb-1080	39	13	investment	investment	NOUN
ajbmeb-1080	39	14	decision	decision	NOUN
ajbmeb-1080	39	15	.	.	PUNCT
ajbmeb-1080	40	1	the	the	DET
ajbmeb-1080	40	2	second	second	ADJ
ajbmeb-1080	40	3	main	main	ADJ
ajbmeb-1080	40	4	hypothesis	hypothesis	NOUN
ajbmeb-1080	40	5	:	:	PUNCT
ajbmeb-1080	40	6	there	there	PRON
ajbmeb-1080	40	7	is	be	VERB
ajbmeb-1080	40	8	a	a	DET
ajbmeb-1080	40	9	significant	significant	ADJ
ajbmeb-1080	40	10	effect	effect	NOUN
ajbmeb-1080	40	11	of	of	ADP
ajbmeb-1080	40	12	the	the	DET
ajbmeb-1080	40	13	internal	internal	ADJ
ajbmeb-1080	40	14	control	control	NOUN
ajbmeb-1080	40	15	system	system	NOUN
ajbmeb-1080	40	16	on	on	ADP
ajbmeb-1080	40	17	the	the	DET
ajbmeb-1080	40	18	quality	quality	NOUN
ajbmeb-1080	40	19	of	of	ADP
ajbmeb-1080	40	20	the	the	DET
ajbmeb-1080	40	21	investment	investment	NOUN
ajbmeb-1080	40	22	decision	decision	NOUN
ajbmeb-1080	40	23	at	at	ADP
ajbmeb-1080	40	24	the	the	DET
ajbmeb-1080	40	25	macro	macro	ADJ
ajbmeb-1080	40	26	level	level	NOUN
ajbmeb-1080	40	27	.	.	PUNCT
ajbmeb-1080	41	1	the	the	DET
ajbmeb-1080	41	2	following	follow	VERB
ajbmeb-1080	41	3	sub	sub	NOUN
ajbmeb-1080	41	4	-	-	NOUN
ajbmeb-1080	41	5	hypotheses	hypothesis	NOUN
ajbmeb-1080	41	6	are	be	AUX
ajbmeb-1080	41	7	derived	derive	VERB
ajbmeb-1080	41	8	from	from	ADP
ajbmeb-1080	41	9	this	this	DET
ajbmeb-1080	41	10	hypothesis	hypothesis	NOUN
ajbmeb-1080	41	11	:	:	PUNCT
ajbmeb-1080	41	12	there	there	PRON
ajbmeb-1080	41	13	is	be	VERB
ajbmeb-1080	41	14	a	a	DET
ajbmeb-1080	41	15	significant	significant	ADJ
ajbmeb-1080	41	16	effect	effect	NOUN
ajbmeb-1080	41	17	of	of	ADP
ajbmeb-1080	41	18	the	the	DET
ajbmeb-1080	41	19	regulatory	regulatory	ADJ
ajbmeb-1080	41	20	environment	environment	NOUN
ajbmeb-1080	41	21	on	on	ADP
ajbmeb-1080	41	22	the	the	DET
ajbmeb-1080	41	23	quality	quality	NOUN
ajbmeb-1080	41	24	of	of	ADP
ajbmeb-1080	41	25	investment	investment	NOUN
ajbmeb-1080	41	26	decisions	decision	NOUN
ajbmeb-1080	41	27	.	.	PUNCT
ajbmeb-1080	42	1	there	there	PRON
ajbmeb-1080	42	2	is	be	VERB
ajbmeb-1080	42	3	a	a	DET
ajbmeb-1080	42	4	significant	significant	ADJ
ajbmeb-1080	42	5	effect	effect	NOUN
ajbmeb-1080	42	6	of	of	ADP
ajbmeb-1080	42	7	control	control	NOUN
ajbmeb-1080	42	8	activities	activity	NOUN
ajbmeb-1080	42	9	on	on	ADP
ajbmeb-1080	42	10	the	the	DET
ajbmeb-1080	42	11	quality	quality	NOUN
ajbmeb-1080	42	12	of	of	ADP
ajbmeb-1080	42	13	investment	investment	NOUN
ajbmeb-1080	42	14	decisions	decision	NOUN
ajbmeb-1080	42	15	.	.	PUNCT
ajbmeb-1080	43	1	there	there	PRON
ajbmeb-1080	43	2	is	be	VERB
ajbmeb-1080	43	3	a	a	DET
ajbmeb-1080	43	4	significant	significant	ADJ
ajbmeb-1080	43	5	effect	effect	NOUN
ajbmeb-1080	43	6	of	of	ADP
ajbmeb-1080	43	7	risk	risk	NOUN
ajbmeb-1080	43	8	assessment	assessment	NOUN
ajbmeb-1080	43	9	on	on	ADP
ajbmeb-1080	43	10	the	the	DET
ajbmeb-1080	43	11	quality	quality	NOUN
ajbmeb-1080	43	12	of	of	ADP
ajbmeb-1080	43	13	investment	investment	NOUN
ajbmeb-1080	43	14	decisions	decision	NOUN
ajbmeb-1080	43	15	.	.	PUNCT
ajbmeb-1080	44	1	there	there	PRON
ajbmeb-1080	44	2	is	be	VERB
ajbmeb-1080	44	3	a	a	DET
ajbmeb-1080	44	4	significant	significant	ADJ
ajbmeb-1080	44	5	effect	effect	NOUN
ajbmeb-1080	44	6	of	of	ADP
ajbmeb-1080	44	7	information	information	NOUN
ajbmeb-1080	44	8	and	and	CCONJ
ajbmeb-1080	44	9	communication	communication	NOUN
ajbmeb-1080	44	10	on	on	ADP
ajbmeb-1080	44	11	the	the	DET
ajbmeb-1080	44	12	quality	quality	NOUN
ajbmeb-1080	44	13	of	of	ADP
ajbmeb-1080	44	14	investment	investment	NOUN
ajbmeb-1080	44	15	decisions	decision	NOUN
ajbmeb-1080	44	16	.	.	PUNCT
ajbmeb-1080	45	1	there	there	PRON
ajbmeb-1080	45	2	is	be	VERB
ajbmeb-1080	45	3	a	a	DET
ajbmeb-1080	45	4	significant	significant	ADJ
ajbmeb-1080	45	5	effect	effect	NOUN
ajbmeb-1080	45	6	of	of	ADP
ajbmeb-1080	45	7	monitoring	monitoring	NOUN
ajbmeb-1080	45	8	and	and	CCONJ
ajbmeb-1080	45	9	control	control	NOUN
ajbmeb-1080	45	10	on	on	ADP
ajbmeb-1080	45	11	the	the	DET
ajbmeb-1080	45	12	quality	quality	NOUN
ajbmeb-1080	45	13	of	of	ADP
ajbmeb-1080	45	14	investment	investment	NOUN
ajbmeb-1080	45	15	decisions	decision	NOUN
ajbmeb-1080	45	16	.	.	PUNCT
ajbmeb-1080	46	1	the	the	DET
ajbmeb-1080	46	2	third	third	ADJ
ajbmeb-1080	46	3	main	main	ADJ
ajbmeb-1080	46	4	hypothesis	hypothesis	NOUN
ajbmeb-1080	46	5	:	:	PUNCT
ajbmeb-1080	46	6	there	there	PRON
ajbmeb-1080	46	7	is	be	VERB
ajbmeb-1080	46	8	a	a	DET
ajbmeb-1080	46	9	significant	significant	ADJ
ajbmeb-1080	46	10	effect	effect	NOUN
ajbmeb-1080	46	11	of	of	ADP
ajbmeb-1080	46	12	the	the	DET
ajbmeb-1080	46	13	quality	quality	NOUN
ajbmeb-1080	46	14	of	of	ADP
ajbmeb-1080	46	15	investment	investment	NOUN
ajbmeb-1080	46	16	decisions	decision	NOUN
ajbmeb-1080	46	17	in	in	ADP
ajbmeb-1080	46	18	the	the	DET
ajbmeb-1080	46	19	relationship	relationship	NOUN
ajbmeb-1080	46	20	between	between	ADP
ajbmeb-1080	46	21	electronic	electronic	ADJ
ajbmeb-1080	46	22	accounting	accounting	NOUN
ajbmeb-1080	46	23	programs	program	NOUN
ajbmeb-1080	46	24	and	and	CCONJ
ajbmeb-1080	46	25	the	the	DET
ajbmeb-1080	46	26	strengthening	strengthening	NOUN
ajbmeb-1080	46	27	of	of	ADP
ajbmeb-1080	46	28	the	the	DET
ajbmeb-1080	46	29	internal	internal	ADJ
ajbmeb-1080	46	30	control	control	NOUN
ajbmeb-1080	46	31	system	system	NOUN
ajbmeb-1080	46	32	.	.	PUNCT
ajbmeb-1080	47	1	the	the	DET
ajbmeb-1080	47	2	importance	importance	NOUN
ajbmeb-1080	47	3	of	of	ADP
ajbmeb-1080	47	4	studying	study	VERB
ajbmeb-1080	47	5	the	the	DET
ajbmeb-1080	47	6	importance	importance	NOUN
ajbmeb-1080	47	7	of	of	ADP
ajbmeb-1080	47	8	the	the	DET
ajbmeb-1080	47	9	study	study	NOUN
ajbmeb-1080	47	10	is	be	AUX
ajbmeb-1080	47	11	evident	evident	ADJ
ajbmeb-1080	47	12	in	in	ADP
ajbmeb-1080	47	13	two	two	NUM
ajbmeb-1080	47	14	aspects	aspect	NOUN
ajbmeb-1080	47	15	:	:	PUNCT
ajbmeb-1080	47	16	1	1	NUM
ajbmeb-1080	47	17	theoretical	theoretical	ADJ
ajbmeb-1080	47	18	side	side	NOUN
ajbmeb-1080	47	19	:	:	PUNCT
ajbmeb-1080	47	20	the	the	DET
ajbmeb-1080	47	21	importance	importance	NOUN
ajbmeb-1080	47	22	of	of	ADP
ajbmeb-1080	47	23	electronic	electronic	ADJ
ajbmeb-1080	47	24	accounting	accounting	NOUN
ajbmeb-1080	47	25	programs	program	NOUN
ajbmeb-1080	47	26	lies	lie	VERB
ajbmeb-1080	47	27	in	in	ADP
ajbmeb-1080	47	28	improving	improve	VERB
ajbmeb-1080	47	29	the	the	DET
ajbmeb-1080	47	30	nature	nature	NOUN
ajbmeb-1080	47	31	of	of	ADP
ajbmeb-1080	47	32	the	the	DET
ajbmeb-1080	47	33	institution	institution	NOUN
ajbmeb-1080	47	34	by	by	ADP
ajbmeb-1080	47	35	providing	provide	VERB
ajbmeb-1080	47	36	information	information	NOUN
ajbmeb-1080	47	37	to	to	ADP
ajbmeb-1080	47	38	investors	investor	NOUN
ajbmeb-1080	47	39	and	and	CCONJ
ajbmeb-1080	47	40	those	those	PRON
ajbmeb-1080	47	41	interested	interested	ADJ
ajbmeb-1080	47	42	in	in	ADP
ajbmeb-1080	47	43	the	the	DET
ajbmeb-1080	47	44	data	datum	NOUN
ajbmeb-1080	47	45	of	of	ADP
ajbmeb-1080	47	46	those	those	DET
ajbmeb-1080	47	47	institutions	institution	NOUN
ajbmeb-1080	47	48	,	,	PUNCT
ajbmeb-1080	47	49	as	as	ADV
ajbmeb-1080	47	50	well	well	ADV
ajbmeb-1080	47	51	as	as	ADP
ajbmeb-1080	47	52	restoring	restore	VERB
ajbmeb-1080	47	53	confidence	confidence	NOUN
ajbmeb-1080	47	54	and	and	CCONJ
ajbmeb-1080	47	55	reassurance	reassurance	NOUN
ajbmeb-1080	47	56	to	to	ADP
ajbmeb-1080	47	57	the	the	DET
ajbmeb-1080	47	58	investor	investor	NOUN
ajbmeb-1080	47	59	public	public	NOUN
ajbmeb-1080	47	60	that	that	SCONJ
ajbmeb-1080	47	61	there	there	PRON
ajbmeb-1080	47	62	is	be	VERB
ajbmeb-1080	47	63	no	no	DET
ajbmeb-1080	47	64	misleading	misleading	ADJ
ajbmeb-1080	47	65	financial	financial	ADJ
ajbmeb-1080	47	66	reports	report	NOUN
ajbmeb-1080	47	67	by	by	ADP
ajbmeb-1080	47	68	supporting	support	VERB
ajbmeb-1080	47	69	the	the	DET
ajbmeb-1080	47	70	internal	internal	ADJ
ajbmeb-1080	47	71	control	control	NOUN
ajbmeb-1080	47	72	system	system	NOUN
ajbmeb-1080	47	73	to	to	PART
ajbmeb-1080	47	74	achieve	achieve	VERB
ajbmeb-1080	47	75	transparency	transparency	NOUN
ajbmeb-1080	47	76	in	in	ADP
ajbmeb-1080	47	77	the	the	DET
ajbmeb-1080	47	78	disclosure	disclosure	NOUN
ajbmeb-1080	47	79	of	of	ADP
ajbmeb-1080	47	80	financial	financial	ADJ
ajbmeb-1080	47	81	information	information	NOUN
ajbmeb-1080	47	82	.	.	PUNCT
ajbmeb-1080	48	1	with	with	ADP
ajbmeb-1080	48	2	regard	regard	NOUN
ajbmeb-1080	48	3	to	to	ADP
ajbmeb-1080	48	4	strengthening	strengthen	VERB
ajbmeb-1080	48	5	the	the	DET
ajbmeb-1080	48	6	internal	internal	ADJ
ajbmeb-1080	48	7	control	control	NOUN
ajbmeb-1080	48	8	system	system	NOUN
ajbmeb-1080	48	9	,	,	PUNCT
ajbmeb-1080	48	10	electronic	electronic	ADJ
ajbmeb-1080	48	11	accounting	accounting	NOUN
ajbmeb-1080	48	12	programs	program	NOUN
ajbmeb-1080	48	13	help	help	VERB
ajbmeb-1080	48	14	push	push	VERB
ajbmeb-1080	48	15	institutions	institution	NOUN
ajbmeb-1080	48	16	towards	towards	ADP
ajbmeb-1080	48	17	applying	apply	VERB
ajbmeb-1080	48	18	these	these	DET
ajbmeb-1080	48	19	systems	system	NOUN
ajbmeb-1080	48	20	fully	fully	ADV
ajbmeb-1080	48	21	and	and	CCONJ
ajbmeb-1080	48	22	in	in	ADP
ajbmeb-1080	48	23	all	all	DET
ajbmeb-1080	48	24	their	their	PRON
ajbmeb-1080	48	25	dimensions	dimension	NOUN
ajbmeb-1080	48	26	.	.	PUNCT
ajbmeb-1080	49	1	thus	thus	ADV
ajbmeb-1080	49	2	,	,	PUNCT
ajbmeb-1080	49	3	electronic	electronic	ADJ
ajbmeb-1080	49	4	accounting	accounting	NOUN
ajbmeb-1080	49	5	programs	program	NOUN
ajbmeb-1080	49	6	will	will	AUX
ajbmeb-1080	49	7	have	have	VERB
ajbmeb-1080	49	8	the	the	DET
ajbmeb-1080	49	9	final	final	ADJ
ajbmeb-1080	49	10	decision	decision	NOUN
ajbmeb-1080	49	11	to	to	PART
ajbmeb-1080	49	12	produce	produce	VERB
ajbmeb-1080	49	13	information	information	NOUN
ajbmeb-1080	49	14	closer	close	ADV
ajbmeb-1080	49	15	to	to	ADP
ajbmeb-1080	49	16	reality	reality	NOUN
ajbmeb-1080	49	17	and	and	CCONJ
ajbmeb-1080	49	18	follow	follow	VERB
ajbmeb-1080	49	19	up	up	ADP
ajbmeb-1080	49	20	on	on	ADP
ajbmeb-1080	49	21	reports	report	NOUN
ajbmeb-1080	49	22	on	on	ADP
ajbmeb-1080	49	23	the	the	DET
ajbmeb-1080	49	24	internal	internal	ADJ
ajbmeb-1080	49	25	control	control	NOUN
ajbmeb-1080	49	26	system	system	NOUN
ajbmeb-1080	49	27	and	and	CCONJ
ajbmeb-1080	49	28	the	the	DET
ajbmeb-1080	49	29	work	work	NOUN
ajbmeb-1080	49	30	of	of	ADP
ajbmeb-1080	49	31	those	those	DET
ajbmeb-1080	49	32	systems	system	NOUN
ajbmeb-1080	49	33	and	and	CCONJ
ajbmeb-1080	49	34	their	their	PRON
ajbmeb-1080	49	35	effective	effective	ADJ
ajbmeb-1080	49	36	involvement	involvement	NOUN
ajbmeb-1080	49	37	within	within	ADP
ajbmeb-1080	49	38	the	the	DET
ajbmeb-1080	49	39	institution	institution	NOUN
ajbmeb-1080	49	40	,	,	PUNCT
ajbmeb-1080	49	41	which	which	PRON
ajbmeb-1080	49	42	achieves	achieve	VERB
ajbmeb-1080	49	43	the	the	DET
ajbmeb-1080	49	44	provision	provision	NOUN
ajbmeb-1080	49	45	of	of	ADP
ajbmeb-1080	49	46	more	more	ADV
ajbmeb-1080	49	47	reliable	reliable	ADJ
ajbmeb-1080	49	48	financial	financial	ADJ
ajbmeb-1080	49	49	reports	report	NOUN
ajbmeb-1080	49	50	that	that	PRON
ajbmeb-1080	49	51	achieve	achieve	VERB
ajbmeb-1080	49	52	investor	investor	NOUN
ajbmeb-1080	49	53	confidence	confidence	NOUN
ajbmeb-1080	49	54	.	.	PUNCT
ajbmeb-1080	50	1	2the	2the	DET
ajbmeb-1080	50	2	practical	practical	ADJ
ajbmeb-1080	50	3	side	side	NOUN
ajbmeb-1080	50	4	:	:	PUNCT
ajbmeb-1080	50	5	the	the	DET
ajbmeb-1080	50	6	importance	importance	NOUN
ajbmeb-1080	50	7	of	of	ADP
ajbmeb-1080	50	8	the	the	DET
ajbmeb-1080	50	9	practical	practical	ADJ
ajbmeb-1080	50	10	study	study	NOUN
ajbmeb-1080	50	11	lies	lie	VERB
ajbmeb-1080	50	12	in	in	ADP
ajbmeb-1080	50	13	the	the	DET
ajbmeb-1080	50	14	nature	nature	NOUN
ajbmeb-1080	50	15	of	of	ADP
ajbmeb-1080	50	16	the	the	DET
ajbmeb-1080	50	17	results	result	NOUN
ajbmeb-1080	50	18	it	it	PRON
ajbmeb-1080	50	19	reached	reach	VERB
ajbmeb-1080	50	20	through	through	ADP
ajbmeb-1080	50	21	activating	activate	VERB
ajbmeb-1080	50	22	the	the	DET
ajbmeb-1080	50	23	electronic	electronic	ADJ
ajbmeb-1080	50	24	accounting	accounting	NOUN
ajbmeb-1080	50	25	programs	program	NOUN
ajbmeb-1080	50	26	as	as	ADP
ajbmeb-1080	50	27	the	the	DET
ajbmeb-1080	50	28	real	real	ADJ
ajbmeb-1080	50	29	party	party	NOUN
ajbmeb-1080	50	30	responsible	responsible	ADJ
ajbmeb-1080	50	31	for	for	ADP
ajbmeb-1080	50	32	providing	provide	VERB
ajbmeb-1080	50	33	real	real	ADJ
ajbmeb-1080	50	34	information	information	NOUN
ajbmeb-1080	50	35	,	,	PUNCT
ajbmeb-1080	50	36	and	and	CCONJ
ajbmeb-1080	50	37	the	the	DET
ajbmeb-1080	50	38	electronic	electronic	ADJ
ajbmeb-1080	50	39	accounting	accounting	NOUN
ajbmeb-1080	50	40	programs	program	NOUN
ajbmeb-1080	50	41	have	have	VERB
ajbmeb-1080	50	42	a	a	DET
ajbmeb-1080	50	43	role	role	NOUN
ajbmeb-1080	50	44	in	in	ADP
ajbmeb-1080	50	45	helping	help	VERB
ajbmeb-1080	50	46	data	datum	NOUN
ajbmeb-1080	50	47	users	user	NOUN
ajbmeb-1080	50	48	for	for	ADP
ajbmeb-1080	50	49	the	the	DET
ajbmeb-1080	50	50	purpose	purpose	NOUN
ajbmeb-1080	50	51	of	of	ADP
ajbmeb-1080	50	52	making	make	VERB
ajbmeb-1080	50	53	investment	investment	NOUN
ajbmeb-1080	50	54	decisions	decision	NOUN
ajbmeb-1080	50	55	in	in	ADP
ajbmeb-1080	50	56	a	a	DET
ajbmeb-1080	50	57	way	way	NOUN
ajbmeb-1080	50	58	that	that	PRON
ajbmeb-1080	50	59	guarantees	guarantee	VERB
ajbmeb-1080	50	60	the	the	DET
ajbmeb-1080	50	61	credibility	credibility	NOUN
ajbmeb-1080	50	62	and	and	CCONJ
ajbmeb-1080	50	63	accuracy	accuracy	NOUN
ajbmeb-1080	50	64	of	of	ADP
ajbmeb-1080	50	65	the	the	DET
ajbmeb-1080	50	66	information	information	NOUN
ajbmeb-1080	50	67	.	.	PUNCT
ajbmeb-1080	51	1	american	american	ADJ
ajbmeb-1080	51	2	journal	journal	PROPN
ajbmeb-1080	51	3	of	of	ADP
ajbmeb-1080	51	4	business	business	NOUN
ajbmeb-1080	51	5	management	management	NOUN
ajbmeb-1080	51	6	,	,	PUNCT
ajbmeb-1080	51	7	economics	economic	NOUN
ajbmeb-1080	51	8	and	and	CCONJ
ajbmeb-1080	51	9	banking	banking	NOUN
ajbmeb-1080	51	10	volume	volume	NOUN
ajbmeb-1080	51	11	14	14	NUM
ajbmeb-1080	51	12	july	july	PROPN
ajbmeb-1080	51	13	,	,	PUNCT
ajbmeb-1080	51	14	2023	2023	NUM
ajbmeb-1080	51	15	p	p	NOUN
ajbmeb-1080	51	16	a	a	PRON
ajbmeb-1080	51	17	g	g	NOUN
ajbmeb-1080	51	18	e	e	NOUN
ajbmeb-1080	52	1	|	|	NOUN
ajbmeb-1080	52	2	108	108	NUM
ajbmeb-1080	52	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1080	52	4	the	the	DET
ajbmeb-1080	52	5	third	third	ADJ
ajbmeb-1080	52	6	topic	topic	NOUN
ajbmeb-1080	52	7	:	:	PUNCT
ajbmeb-1080	52	8	the	the	DET
ajbmeb-1080	52	9	methodology	methodology	NOUN
ajbmeb-1080	52	10	and	and	CCONJ
ajbmeb-1080	52	11	objectives	objective	NOUN
ajbmeb-1080	52	12	of	of	ADP
ajbmeb-1080	52	13	the	the	DET
ajbmeb-1080	52	14	study	study	NOUN
ajbmeb-1080	52	15	study	study	NOUN
ajbmeb-1080	52	16	methodology	methodology	NOUN
ajbmeb-1080	52	17	the	the	DET
ajbmeb-1080	52	18	methodology	methodology	NOUN
ajbmeb-1080	52	19	of	of	ADP
ajbmeb-1080	52	20	the	the	DET
ajbmeb-1080	52	21	study	study	NOUN
ajbmeb-1080	52	22	includes	include	VERB
ajbmeb-1080	52	23	each	each	PRON
ajbmeb-1080	52	24	of	of	ADP
ajbmeb-1080	52	25	the	the	DET
ajbmeb-1080	52	26	study	study	NOUN
ajbmeb-1080	52	27	variables	variable	NOUN
ajbmeb-1080	52	28	and	and	CCONJ
ajbmeb-1080	52	29	their	their	PRON
ajbmeb-1080	52	30	measurement	measurement	NOUN
ajbmeb-1080	52	31	methods	method	NOUN
ajbmeb-1080	52	32	,	,	PUNCT
ajbmeb-1080	52	33	the	the	DET
ajbmeb-1080	52	34	study	study	NOUN
ajbmeb-1080	52	35	population	population	NOUN
ajbmeb-1080	52	36	and	and	CCONJ
ajbmeb-1080	52	37	the	the	DET
ajbmeb-1080	52	38	sample	sample	NOUN
ajbmeb-1080	52	39	,	,	PUNCT
ajbmeb-1080	52	40	the	the	DET
ajbmeb-1080	52	41	data	data	NOUN
ajbmeb-1080	52	42	collection	collection	NOUN
ajbmeb-1080	52	43	method	method	NOUN
ajbmeb-1080	52	44	,	,	PUNCT
ajbmeb-1080	52	45	the	the	DET
ajbmeb-1080	52	46	data	datum	NOUN
ajbmeb-1080	52	47	required	require	VERB
ajbmeb-1080	52	48	for	for	ADP
ajbmeb-1080	52	49	the	the	DET
ajbmeb-1080	52	50	study	study	NOUN
ajbmeb-1080	52	51	and	and	CCONJ
ajbmeb-1080	52	52	its	its	PRON
ajbmeb-1080	52	53	sources	source	NOUN
ajbmeb-1080	52	54	,	,	PUNCT
ajbmeb-1080	52	55	and	and	CCONJ
ajbmeb-1080	52	56	the	the	DET
ajbmeb-1080	52	57	statistical	statistical	ADJ
ajbmeb-1080	52	58	methods	method	NOUN
ajbmeb-1080	52	59	used	use	VERB
ajbmeb-1080	52	60	in	in	ADP
ajbmeb-1080	52	61	data	datum	NOUN
ajbmeb-1080	52	62	analysis	analysis	NOUN
ajbmeb-1080	52	63	.	.	PUNCT
ajbmeb-1080	53	1	this	this	PRON
ajbmeb-1080	53	2	is	be	AUX
ajbmeb-1080	53	3	as	as	SCONJ
ajbmeb-1080	53	4	follows	follow	VERB
ajbmeb-1080	53	5	:	:	PUNCT
ajbmeb-1080	53	6	1study	1study	NUM
ajbmeb-1080	53	7	variables	variable	NOUN
ajbmeb-1080	53	8	and	and	CCONJ
ajbmeb-1080	53	9	methods	method	NOUN
ajbmeb-1080	53	10	of	of	ADP
ajbmeb-1080	53	11	measuring	measure	VERB
ajbmeb-1080	53	12	them	they	PRON
ajbmeb-1080	53	13	:	:	PUNCT
ajbmeb-1080	53	14	the	the	DET
ajbmeb-1080	53	15	variables	variable	NOUN
ajbmeb-1080	53	16	of	of	ADP
ajbmeb-1080	53	17	this	this	DET
ajbmeb-1080	53	18	study	study	NOUN
ajbmeb-1080	53	19	are	be	AUX
ajbmeb-1080	53	20	divided	divide	VERB
ajbmeb-1080	53	21	into	into	ADP
ajbmeb-1080	53	22	the	the	DET
ajbmeb-1080	53	23	following	following	NOUN
ajbmeb-1080	53	24	:	:	PUNCT
ajbmeb-1080	53	25	a	a	DET
ajbmeb-1080	53	26	the	the	DET
ajbmeb-1080	53	27	independent	independent	ADJ
ajbmeb-1080	53	28	variable	variable	NOUN
ajbmeb-1080	53	29	:	:	PUNCT
ajbmeb-1080	53	30	electronic	electronic	ADJ
ajbmeb-1080	53	31	accounting	accounting	NOUN
ajbmeb-1080	53	32	software	software	NOUN
ajbmeb-1080	53	33	in	in	ADP
ajbmeb-1080	53	34	measuring	measure	VERB
ajbmeb-1080	53	35	the	the	DET
ajbmeb-1080	53	36	variable	variable	NOUN
ajbmeb-1080	53	37	of	of	ADP
ajbmeb-1080	53	38	electronic	electronic	ADJ
ajbmeb-1080	53	39	accounting	accounting	NOUN
ajbmeb-1080	53	40	programs	program	NOUN
ajbmeb-1080	53	41	,	,	PUNCT
ajbmeb-1080	53	42	the	the	DET
ajbmeb-1080	53	43	researcher	researcher	NOUN
ajbmeb-1080	53	44	will	will	AUX
ajbmeb-1080	53	45	rely	rely	VERB
ajbmeb-1080	53	46	on	on	ADP
ajbmeb-1080	53	47	each	each	PRON
ajbmeb-1080	53	48	of	of	ADP
ajbmeb-1080	53	49	(	(	PUNCT
ajbmeb-1080	53	50	alsharida	alsharida	PROPN
ajbmeb-1080	53	51	,	,	PUNCT
ajbmeb-1080	53	52	al	al	PROPN
ajbmeb-1080	53	53	-	-	PUNCT
ajbmeb-1080	53	54	samarrai	samarrai	PROPN
ajbmeb-1080	53	55	,	,	PUNCT
ajbmeb-1080	53	56	2021	2021	NUM
ajbmeb-1080	53	57	)	)	PUNCT
ajbmeb-1080	53	58	,	,	PUNCT
ajbmeb-1080	53	59	(	(	PUNCT
ajbmeb-1080	53	60	karfou	karfou	NOUN
ajbmeb-1080	53	61	’	'	PUNCT
ajbmeb-1080	53	62	and	and	CCONJ
ajbmeb-1080	53	63	others	other	NOUN
ajbmeb-1080	53	64	,	,	PUNCT
ajbmeb-1080	53	65	2016	2016	NUM
ajbmeb-1080	53	66	)	)	PUNCT
ajbmeb-1080	53	67	and	and	CCONJ
ajbmeb-1080	53	68	(	(	PUNCT
ajbmeb-1080	53	69	al	al	PROPN
ajbmeb-1080	53	70	-	-	PUNCT
ajbmeb-1080	53	71	tatter	tatter	PROPN
ajbmeb-1080	53	72	,	,	PUNCT
ajbmeb-1080	53	73	2015	2015	NUM
ajbmeb-1080	53	74	)	)	PUNCT
ajbmeb-1080	53	75	,	,	PUNCT
ajbmeb-1080	53	76	which	which	PRON
ajbmeb-1080	53	77	includes	include	VERB
ajbmeb-1080	53	78	the	the	DET
ajbmeb-1080	53	79	following	follow	VERB
ajbmeb-1080	53	80	dimensions	dimension	NOUN
ajbmeb-1080	53	81	:	:	PUNCT
ajbmeb-1080	53	82	personnel	personnel	NOUN
ajbmeb-1080	53	83	,	,	PUNCT
ajbmeb-1080	53	84	software	software	NOUN
ajbmeb-1080	53	85	,	,	PUNCT
ajbmeb-1080	53	86	database	database	NOUN
ajbmeb-1080	53	87	,	,	PUNCT
ajbmeb-1080	53	88	suitability	suitability	NOUN
ajbmeb-1080	53	89	,	,	PUNCT
ajbmeb-1080	53	90	reliability	reliability	NOUN
ajbmeb-1080	53	91	.	.	PUNCT
ajbmeb-1080	54	1	bthe	bthe	DET
ajbmeb-1080	54	2	mediating	mediate	VERB
ajbmeb-1080	54	3	variable	variable	NOUN
ajbmeb-1080	54	4	:	:	PUNCT
ajbmeb-1080	54	5	evaluation	evaluation	NOUN
ajbmeb-1080	54	6	of	of	ADP
ajbmeb-1080	54	7	the	the	DET
ajbmeb-1080	54	8	internal	internal	ADJ
ajbmeb-1080	54	9	control	control	NOUN
ajbmeb-1080	54	10	system	system	NOUN
ajbmeb-1080	54	11	in	in	ADP
ajbmeb-1080	54	12	measuring	measure	VERB
ajbmeb-1080	54	13	the	the	DET
ajbmeb-1080	54	14	internal	internal	ADJ
ajbmeb-1080	54	15	control	control	NOUN
ajbmeb-1080	54	16	system	system	NOUN
ajbmeb-1080	54	17	evaluation	evaluation	NOUN
ajbmeb-1080	54	18	variable	variable	NOUN
ajbmeb-1080	54	19	,	,	PUNCT
ajbmeb-1080	54	20	the	the	DET
ajbmeb-1080	54	21	researcher	researcher	NOUN
ajbmeb-1080	54	22	will	will	AUX
ajbmeb-1080	54	23	depend	depend	VERB
ajbmeb-1080	54	24	on	on	ADP
ajbmeb-1080	54	25	the	the	DET
ajbmeb-1080	54	26	study	study	NOUN
ajbmeb-1080	54	27	tool	tool	NOUN
ajbmeb-1080	54	28	,	,	PUNCT
ajbmeb-1080	54	29	which	which	PRON
ajbmeb-1080	54	30	is	be	AUX
ajbmeb-1080	54	31	(	(	PUNCT
ajbmeb-1080	54	32	the	the	DET
ajbmeb-1080	54	33	questionnaire	questionnaire	NOUN
ajbmeb-1080	54	34	)	)	PUNCT
ajbmeb-1080	54	35	,	,	PUNCT
ajbmeb-1080	54	36	which	which	PRON
ajbmeb-1080	54	37	includes	include	VERB
ajbmeb-1080	54	38	the	the	DET
ajbmeb-1080	54	39	following	follow	VERB
ajbmeb-1080	54	40	dimensions	dimension	NOUN
ajbmeb-1080	54	41	:	:	PUNCT
ajbmeb-1080	54	42	(	(	PUNCT
ajbmeb-1080	54	43	control	control	NOUN
ajbmeb-1080	54	44	environment	environment	PROPN
ajbmeb-1080	54	45	,	,	PUNCT
ajbmeb-1080	54	46	control	control	NOUN
ajbmeb-1080	54	47	activities	activity	NOUN
ajbmeb-1080	54	48	,	,	PUNCT
ajbmeb-1080	54	49	risk	risk	NOUN
ajbmeb-1080	54	50	assessment	assessment	NOUN
ajbmeb-1080	54	51	,	,	PUNCT
ajbmeb-1080	54	52	information	information	NOUN
ajbmeb-1080	54	53	and	and	CCONJ
ajbmeb-1080	54	54	communication	communication	NOUN
ajbmeb-1080	54	55	,	,	PUNCT
ajbmeb-1080	54	56	monitoring	monitoring	NOUN
ajbmeb-1080	54	57	and	and	CCONJ
ajbmeb-1080	54	58	control	control	NOUN
ajbmeb-1080	54	59	.	.	PUNCT
ajbmeb-1080	55	1	cthe	cthe	ADJ
ajbmeb-1080	55	2	dependent	dependent	ADJ
ajbmeb-1080	55	3	variable	variable	NOUN
ajbmeb-1080	55	4	:	:	PUNCT
ajbmeb-1080	55	5	the	the	DET
ajbmeb-1080	55	6	quality	quality	NOUN
ajbmeb-1080	55	7	of	of	ADP
ajbmeb-1080	55	8	investment	investment	NOUN
ajbmeb-1080	55	9	decisions	decision	NOUN
ajbmeb-1080	55	10	in	in	ADP
ajbmeb-1080	55	11	measuring	measure	VERB
ajbmeb-1080	55	12	the	the	DET
ajbmeb-1080	55	13	quality	quality	NOUN
ajbmeb-1080	55	14	of	of	ADP
ajbmeb-1080	55	15	investment	investment	NOUN
ajbmeb-1080	55	16	decisions	decision	NOUN
ajbmeb-1080	55	17	,	,	PUNCT
ajbmeb-1080	55	18	the	the	DET
ajbmeb-1080	55	19	researcher	researcher	NOUN
ajbmeb-1080	55	20	will	will	AUX
ajbmeb-1080	55	21	depend	depend	VERB
ajbmeb-1080	55	22	on	on	ADP
ajbmeb-1080	55	23	the	the	DET
ajbmeb-1080	55	24	study	study	NOUN
ajbmeb-1080	55	25	tool	tool	NOUN
ajbmeb-1080	55	26	,	,	PUNCT
ajbmeb-1080	55	27	which	which	PRON
ajbmeb-1080	55	28	is	be	AUX
ajbmeb-1080	55	29	(	(	PUNCT
ajbmeb-1080	55	30	the	the	DET
ajbmeb-1080	55	31	questionnaire	questionnaire	NOUN
ajbmeb-1080	55	32	)	)	PUNCT
ajbmeb-1080	55	33	.	.	PUNCT
ajbmeb-1080	56	1	terminology	terminology	NOUN
ajbmeb-1080	56	2	of	of	ADP
ajbmeb-1080	56	3	study	study	NOUN
ajbmeb-1080	56	4	in	in	ADP
ajbmeb-1080	56	5	the	the	DET
ajbmeb-1080	56	6	following	following	NOUN
ajbmeb-1080	56	7	,	,	PUNCT
ajbmeb-1080	56	8	a	a	DET
ajbmeb-1080	56	9	theoretical	theoretical	ADJ
ajbmeb-1080	56	10	introduction	introduction	NOUN
ajbmeb-1080	56	11	can	can	AUX
ajbmeb-1080	56	12	be	be	AUX
ajbmeb-1080	56	13	reviewed	review	VERB
ajbmeb-1080	56	14	that	that	PRON
ajbmeb-1080	56	15	includes	include	VERB
ajbmeb-1080	56	16	the	the	DET
ajbmeb-1080	56	17	basic	basic	ADJ
ajbmeb-1080	56	18	concepts	concept	NOUN
ajbmeb-1080	56	19	of	of	ADP
ajbmeb-1080	56	20	the	the	DET
ajbmeb-1080	56	21	research	research	NOUN
ajbmeb-1080	56	22	,	,	PUNCT
ajbmeb-1080	56	23	which	which	PRON
ajbmeb-1080	56	24	are	be	AUX
ajbmeb-1080	56	25	electronic	electronic	ADJ
ajbmeb-1080	56	26	accounting	accounting	NOUN
ajbmeb-1080	56	27	programs	program	NOUN
ajbmeb-1080	56	28	,	,	PUNCT
ajbmeb-1080	56	29	evaluation	evaluation	NOUN
ajbmeb-1080	56	30	of	of	ADP
ajbmeb-1080	56	31	internal	internal	ADJ
ajbmeb-1080	56	32	control	control	NOUN
ajbmeb-1080	56	33	methods	method	NOUN
ajbmeb-1080	56	34	,	,	PUNCT
ajbmeb-1080	56	35	and	and	CCONJ
ajbmeb-1080	56	36	reliability	reliability	NOUN
ajbmeb-1080	56	37	of	of	ADP
ajbmeb-1080	56	38	integrated	integrated	ADJ
ajbmeb-1080	56	39	reports	report	NOUN
ajbmeb-1080	56	40	.	.	PUNCT
ajbmeb-1080	57	1	1	1	NUM
ajbmeb-1080	57	2	electronic	electronic	ADJ
ajbmeb-1080	57	3	accounting	accounting	NOUN
ajbmeb-1080	57	4	software	software	NOUN
ajbmeb-1080	57	5	.	.	PUNCT
ajbmeb-1080	57	6	)	)	PUNCT
ajbmeb-1080	58	1	romney	romney	PROPN
ajbmeb-1080	58	2	m.b	m.b	PROPN
ajbmeb-1080	58	3	&	&	CCONJ
ajbmeb-1080	58	4	steinbart	steinbart	PROPN
ajbmeb-1080	58	5	pj	pj	PROPN
ajbmeb-1080	58	6	,	,	PUNCT
ajbmeb-1080	58	7	2015	2015	NUM
ajbmeb-1080	58	8	)	)	PUNCT
ajbmeb-1080	58	9	defines	define	VERB
ajbmeb-1080	58	10	electronic	electronic	ADJ
ajbmeb-1080	58	11	accounting	accounting	NOUN
ajbmeb-1080	58	12	software	software	NOUN
ajbmeb-1080	58	13	as	as	ADP
ajbmeb-1080	58	14	"	"	PUNCT
ajbmeb-1080	58	15	a	a	DET
ajbmeb-1080	58	16	set	set	NOUN
ajbmeb-1080	58	17	of	of	ADP
ajbmeb-1080	58	18	systems	system	NOUN
ajbmeb-1080	58	19	that	that	PRON
ajbmeb-1080	58	20	depend	depend	VERB
ajbmeb-1080	58	21	on	on	ADP
ajbmeb-1080	58	22	the	the	DET
ajbmeb-1080	58	23	physical	physical	ADJ
ajbmeb-1080	58	24	and	and	CCONJ
ajbmeb-1080	58	25	human	human	ADJ
ajbmeb-1080	58	26	element	element	NOUN
ajbmeb-1080	58	27	,	,	PUNCT
ajbmeb-1080	58	28	to	to	PART
ajbmeb-1080	58	29	carry	carry	VERB
ajbmeb-1080	58	30	out	out	ADP
ajbmeb-1080	58	31	operations	operation	NOUN
ajbmeb-1080	58	32	on	on	ADP
ajbmeb-1080	58	33	financial	financial	ADJ
ajbmeb-1080	58	34	data	datum	NOUN
ajbmeb-1080	58	35	in	in	ADP
ajbmeb-1080	58	36	accordance	accordance	NOUN
ajbmeb-1080	58	37	with	with	ADP
ajbmeb-1080	58	38	generally	generally	ADV
ajbmeb-1080	58	39	accepted	accept	VERB
ajbmeb-1080	58	40	accounting	accounting	NOUN
ajbmeb-1080	58	41	standards	standard	NOUN
ajbmeb-1080	58	42	and	and	CCONJ
ajbmeb-1080	58	43	laws	law	NOUN
ajbmeb-1080	58	44	in	in	ADP
ajbmeb-1080	58	45	order	order	NOUN
ajbmeb-1080	58	46	to	to	PART
ajbmeb-1080	58	47	provide	provide	VERB
ajbmeb-1080	58	48	more	more	ADV
ajbmeb-1080	58	49	accurate	accurate	ADJ
ajbmeb-1080	58	50	information	information	NOUN
ajbmeb-1080	58	51	that	that	PRON
ajbmeb-1080	58	52	helps	help	VERB
ajbmeb-1080	58	53	management	management	NOUN
ajbmeb-1080	58	54	and	and	CCONJ
ajbmeb-1080	58	55	users	user	NOUN
ajbmeb-1080	58	56	to	to	PART
ajbmeb-1080	58	57	make	make	VERB
ajbmeb-1080	58	58	decisions	decision	NOUN
ajbmeb-1080	58	59	"	"	PUNCT
ajbmeb-1080	58	60	.	.	PUNCT
ajbmeb-1080	59	1	2	2	NUM
ajbmeb-1080	59	2	the	the	DET
ajbmeb-1080	59	3	internal	internal	ADJ
ajbmeb-1080	59	4	control	control	NOUN
ajbmeb-1080	59	5	system	system	NOUN
ajbmeb-1080	59	6	.	.	PUNCT
ajbmeb-1080	60	1	the	the	DET
ajbmeb-1080	60	2	committee	committee	NOUN
ajbmeb-1080	60	3	of	of	ADP
ajbmeb-1080	60	4	sponsoring	sponsor	VERB
ajbmeb-1080	60	5	organizations	organization	NOUN
ajbmeb-1080	60	6	(	(	PUNCT
ajbmeb-1080	60	7	coso	coso	NOUN
ajbmeb-1080	60	8	)	)	PUNCT
ajbmeb-1080	60	9	defines	define	VERB
ajbmeb-1080	60	10	the	the	DET
ajbmeb-1080	60	11	internal	internal	ADJ
ajbmeb-1080	60	12	control	control	NOUN
ajbmeb-1080	60	13	system	system	NOUN
ajbmeb-1080	60	14	as	as	ADP
ajbmeb-1080	60	15	“	"	PUNCT
ajbmeb-1080	60	16	the	the	DET
ajbmeb-1080	60	17	set	set	NOUN
ajbmeb-1080	60	18	of	of	ADP
ajbmeb-1080	60	19	processes	process	NOUN
ajbmeb-1080	60	20	implemented	implement	VERB
ajbmeb-1080	60	21	by	by	ADP
ajbmeb-1080	60	22	senior	senior	ADJ
ajbmeb-1080	60	23	management	management	NOUN
ajbmeb-1080	60	24	,	,	PUNCT
ajbmeb-1080	60	25	the	the	DET
ajbmeb-1080	60	26	board	board	NOUN
ajbmeb-1080	60	27	of	of	ADP
ajbmeb-1080	60	28	directors	director	NOUN
ajbmeb-1080	60	29	and	and	CCONJ
ajbmeb-1080	60	30	other	other	ADJ
ajbmeb-1080	60	31	employees	employee	NOUN
ajbmeb-1080	60	32	within	within	ADP
ajbmeb-1080	60	33	the	the	DET
ajbmeb-1080	60	34	organization	organization	NOUN
ajbmeb-1080	60	35	with	with	ADP
ajbmeb-1080	60	36	the	the	DET
ajbmeb-1080	60	37	aim	aim	NOUN
ajbmeb-1080	60	38	of	of	ADP
ajbmeb-1080	60	39	achieving	achieve	VERB
ajbmeb-1080	60	40	goals	goal	NOUN
ajbmeb-1080	60	41	in	in	ADP
ajbmeb-1080	60	42	the	the	DET
ajbmeb-1080	60	43	following	follow	VERB
ajbmeb-1080	60	44	categories	category	NOUN
ajbmeb-1080	60	45	(	(	PUNCT
ajbmeb-1080	60	46	janvrin	janvrin	PROPN
ajbmeb-1080	60	47	,	,	PUNCT
ajbmeb-1080	60	48	diane	diane	PROPN
ajbmeb-1080	60	49	j.	j.	PROPN
ajbmeb-1080	60	50	,	,	PUNCT
ajbmeb-1080	60	51	et	et	PROPN
ajbmeb-1080	60	52	al	al	PROPN
ajbmeb-1080	60	53	,	,	PUNCT
ajbmeb-1080	60	54	2011	2011	NUM
ajbmeb-1080	60	55	(	(	PUNCT
ajbmeb-1080	60	56	•effectiveness	•effectiveness	NOUN
ajbmeb-1080	60	57	and	and	CCONJ
ajbmeb-1080	60	58	efficiency	efficiency	NOUN
ajbmeb-1080	60	59	of	of	ADP
ajbmeb-1080	60	60	operations	operation	NOUN
ajbmeb-1080	60	61	.	.	PUNCT
ajbmeb-1080	61	1	•reliability	•reliability	ADP
ajbmeb-1080	61	2	of	of	ADP
ajbmeb-1080	61	3	reports	report	NOUN
ajbmeb-1080	61	4	.	.	PUNCT
ajbmeb-1080	62	1	•compliance	•compliance	NOUN
ajbmeb-1080	62	2	with	with	ADP
ajbmeb-1080	62	3	applicable	applicable	ADJ
ajbmeb-1080	62	4	laws	law	NOUN
ajbmeb-1080	62	5	and	and	CCONJ
ajbmeb-1080	62	6	regulations	regulation	NOUN
ajbmeb-1080	62	7	.	.	PUNCT
ajbmeb-1080	63	1	3	3	NUM
ajbmeb-1080	63	2	the	the	DET
ajbmeb-1080	63	3	quality	quality	NOUN
ajbmeb-1080	63	4	of	of	ADP
ajbmeb-1080	63	5	investment	investment	NOUN
ajbmeb-1080	63	6	decisions	decision	NOUN
ajbmeb-1080	63	7	.	.	PUNCT
ajbmeb-1080	64	1	these	these	PRON
ajbmeb-1080	64	2	are	be	AUX
ajbmeb-1080	64	3	the	the	DET
ajbmeb-1080	64	4	rational	rational	ADJ
ajbmeb-1080	64	5	investment	investment	NOUN
ajbmeb-1080	64	6	decisions	decision	NOUN
ajbmeb-1080	64	7	that	that	PRON
ajbmeb-1080	64	8	an	an	DET
ajbmeb-1080	64	9	audience	audience	NOUN
ajbmeb-1080	64	10	of	of	ADP
ajbmeb-1080	64	11	investors	investor	NOUN
ajbmeb-1080	64	12	take	take	VERB
ajbmeb-1080	64	13	with	with	ADP
ajbmeb-1080	64	14	the	the	DET
ajbmeb-1080	64	15	aim	aim	NOUN
ajbmeb-1080	64	16	of	of	ADP
ajbmeb-1080	64	17	achieving	achieve	VERB
ajbmeb-1080	64	18	the	the	DET
ajbmeb-1080	64	19	planned	plan	VERB
ajbmeb-1080	64	20	goals	goal	NOUN
ajbmeb-1080	64	21	(	(	PUNCT
ajbmeb-1080	64	22	ben	ben	PROPN
ajbmeb-1080	64	23	rahmon	rahmon	PROPN
ajbmeb-1080	64	24	,	,	PUNCT
ajbmeb-1080	64	25	2018	2018	NUM
ajbmeb-1080	64	26	)	)	PUNCT
ajbmeb-1080	64	27	.	.	PUNCT
ajbmeb-1080	65	1	american	american	PROPN
ajbmeb-1080	65	2	journal	journal	PROPN
ajbmeb-1080	65	3	of	of	ADP
ajbmeb-1080	65	4	business	business	NOUN
ajbmeb-1080	65	5	management	management	NOUN
ajbmeb-1080	65	6	,	,	PUNCT
ajbmeb-1080	65	7	economics	economic	NOUN
ajbmeb-1080	65	8	and	and	CCONJ
ajbmeb-1080	65	9	banking	banking	NOUN
ajbmeb-1080	65	10	volume	volume	NOUN
ajbmeb-1080	65	11	14	14	NUM
ajbmeb-1080	65	12	july	july	PROPN
ajbmeb-1080	65	13	,	,	PUNCT
ajbmeb-1080	65	14	2023	2023	NUM
ajbmeb-1080	65	15	p	p	NOUN
ajbmeb-1080	65	16	a	a	DET
ajbmeb-1080	65	17	g	g	NOUN
ajbmeb-1080	65	18	e	e	NOUN
ajbmeb-1080	66	1	|	|	NOUN
ajbmeb-1080	66	2	109	109	NUM
ajbmeb-1080	66	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1080	66	4	the	the	DET
ajbmeb-1080	66	5	second	second	ADJ
ajbmeb-1080	66	6	topic	topic	NOUN
ajbmeb-1080	66	7	:	:	PUNCT
ajbmeb-1080	66	8	a	a	DET
ajbmeb-1080	66	9	review	review	NOUN
ajbmeb-1080	66	10	of	of	ADP
ajbmeb-1080	66	11	previous	previous	ADJ
ajbmeb-1080	66	12	studies	study	NOUN
ajbmeb-1080	66	13	previous	previous	ADJ
ajbmeb-1080	66	14	studies	study	NOUN
ajbmeb-1080	66	15	the	the	DET
ajbmeb-1080	66	16	researcher	researcher	NOUN
ajbmeb-1080	66	17	will	will	AUX
ajbmeb-1080	66	18	review	review	VERB
ajbmeb-1080	66	19	some	some	PRON
ajbmeb-1080	66	20	of	of	ADP
ajbmeb-1080	66	21	the	the	DET
ajbmeb-1080	66	22	literature	literature	NOUN
ajbmeb-1080	66	23	presented	present	VERB
ajbmeb-1080	66	24	in	in	ADP
ajbmeb-1080	66	25	the	the	DET
ajbmeb-1080	66	26	field	field	NOUN
ajbmeb-1080	66	27	of	of	ADP
ajbmeb-1080	66	28	research	research	NOUN
ajbmeb-1080	66	29	by	by	ADP
ajbmeb-1080	66	30	reviewing	review	VERB
ajbmeb-1080	66	31	some	some	DET
ajbmeb-1080	66	32	arab	arab	ADJ
ajbmeb-1080	66	33	and	and	CCONJ
ajbmeb-1080	66	34	foreign	foreign	ADJ
ajbmeb-1080	66	35	studies	study	NOUN
ajbmeb-1080	66	36	that	that	PRON
ajbmeb-1080	66	37	dealt	deal	VERB
ajbmeb-1080	66	38	with	with	ADP
ajbmeb-1080	66	39	the	the	DET
ajbmeb-1080	66	40	subject	subject	NOUN
ajbmeb-1080	66	41	of	of	ADP
ajbmeb-1080	66	42	the	the	DET
ajbmeb-1080	66	43	research	research	NOUN
ajbmeb-1080	66	44	or	or	CCONJ
ajbmeb-1080	66	45	some	some	PRON
ajbmeb-1080	66	46	of	of	ADP
ajbmeb-1080	66	47	its	its	PRON
ajbmeb-1080	66	48	aspects	aspect	NOUN
ajbmeb-1080	66	49	.	.	PUNCT
ajbmeb-1080	67	1	identify	identify	VERB
ajbmeb-1080	67	2	the	the	DET
ajbmeb-1080	67	3	research	research	NOUN
ajbmeb-1080	67	4	gap	gap	NOUN
ajbmeb-1080	67	5	.	.	PUNCT
ajbmeb-1080	68	1	studies	study	NOUN
ajbmeb-1080	68	2	related	relate	VERB
ajbmeb-1080	68	3	to	to	ADP
ajbmeb-1080	68	4	electronic	electronic	ADJ
ajbmeb-1080	68	5	accounting	accounting	NOUN
ajbmeb-1080	68	6	programs	program	NOUN
ajbmeb-1080	68	7	astudy	astudy	VERB
ajbmeb-1080	68	8	(	(	PUNCT
ajbmeb-1080	68	9	maruschak	maruschak	NOUN
ajbmeb-1080	68	10	,	,	PUNCT
ajbmeb-1080	68	11	2021	2021	NUM
ajbmeb-1080	68	12	)	)	PUNCT
ajbmeb-1080	68	13	entitled	entitle	VERB
ajbmeb-1080	68	14	:	:	PUNCT
ajbmeb-1080	68	15	accounting	accounting	NOUN
ajbmeb-1080	68	16	software	software	NOUN
ajbmeb-1080	68	17	in	in	ADP
ajbmeb-1080	68	18	modern	modern	ADJ
ajbmeb-1080	68	19	business	business	NOUN
ajbmeb-1080	68	20	.	.	PUNCT
ajbmeb-1080	69	1	the	the	DET
ajbmeb-1080	69	2	study	study	NOUN
ajbmeb-1080	69	3	aimed	aim	VERB
ajbmeb-1080	69	4	to	to	PART
ajbmeb-1080	69	5	investigate	investigate	VERB
ajbmeb-1080	69	6	the	the	DET
ajbmeb-1080	69	7	functions	function	NOUN
ajbmeb-1080	69	8	and	and	CCONJ
ajbmeb-1080	69	9	characteristics	characteristic	NOUN
ajbmeb-1080	69	10	of	of	ADP
ajbmeb-1080	69	11	accounting	accounting	NOUN
ajbmeb-1080	69	12	software	software	NOUN
ajbmeb-1080	69	13	to	to	PART
ajbmeb-1080	69	14	facilitate	facilitate	VERB
ajbmeb-1080	69	15	the	the	DET
ajbmeb-1080	69	16	choice	choice	NOUN
ajbmeb-1080	69	17	between	between	ADP
ajbmeb-1080	69	18	a	a	DET
ajbmeb-1080	69	19	variety	variety	NOUN
ajbmeb-1080	69	20	of	of	ADP
ajbmeb-1080	69	21	similar	similar	ADJ
ajbmeb-1080	69	22	products	product	NOUN
ajbmeb-1080	69	23	and	and	CCONJ
ajbmeb-1080	69	24	analyze	analyze	VERB
ajbmeb-1080	69	25	their	their	PRON
ajbmeb-1080	69	26	pros	pro	NOUN
ajbmeb-1080	69	27	and	and	CCONJ
ajbmeb-1080	69	28	cons	con	NOUN
ajbmeb-1080	69	29	that	that	PRON
ajbmeb-1080	69	30	could	could	AUX
ajbmeb-1080	69	31	affect	affect	VERB
ajbmeb-1080	69	32	the	the	DET
ajbmeb-1080	69	33	performance	performance	NOUN
ajbmeb-1080	69	34	of	of	ADP
ajbmeb-1080	69	35	companies	company	NOUN
ajbmeb-1080	69	36	.	.	PUNCT
ajbmeb-1080	70	1	the	the	DET
ajbmeb-1080	70	2	authors	author	NOUN
ajbmeb-1080	70	3	classify	classify	VERB
ajbmeb-1080	70	4	accounting	accounting	NOUN
ajbmeb-1080	70	5	software	software	NOUN
ajbmeb-1080	70	6	according	accord	VERB
ajbmeb-1080	70	7	to	to	ADP
ajbmeb-1080	70	8	its	its	PRON
ajbmeb-1080	70	9	capabilities	capability	NOUN
ajbmeb-1080	70	10	to	to	PART
ajbmeb-1080	70	11	serve	serve	VERB
ajbmeb-1080	70	12	different	different	ADJ
ajbmeb-1080	70	13	administrative	administrative	ADJ
ajbmeb-1080	70	14	purposes	purpose	NOUN
ajbmeb-1080	70	15	.	.	PUNCT
ajbmeb-1080	71	1	because	because	SCONJ
ajbmeb-1080	71	2	accounting	accounting	NOUN
ajbmeb-1080	71	3	software	software	NOUN
ajbmeb-1080	71	4	has	have	VERB
ajbmeb-1080	71	5	hundreds	hundred	NOUN
ajbmeb-1080	71	6	,	,	PUNCT
ajbmeb-1080	71	7	some	some	DET
ajbmeb-1080	71	8	even	even	ADV
ajbmeb-1080	71	9	thousands	thousand	NOUN
ajbmeb-1080	71	10	,	,	PUNCT
ajbmeb-1080	71	11	of	of	ADP
ajbmeb-1080	71	12	features	feature	NOUN
ajbmeb-1080	71	13	,	,	PUNCT
ajbmeb-1080	71	14	the	the	DET
ajbmeb-1080	71	15	aggregation	aggregation	NOUN
ajbmeb-1080	71	16	method	method	NOUN
ajbmeb-1080	71	17	gives	give	VERB
ajbmeb-1080	71	18	the	the	DET
ajbmeb-1080	71	19	possibility	possibility	NOUN
ajbmeb-1080	71	20	to	to	PART
ajbmeb-1080	71	21	categorize	categorize	VERB
ajbmeb-1080	71	22	similar	similar	ADJ
ajbmeb-1080	71	23	models	model	NOUN
ajbmeb-1080	71	24	that	that	PRON
ajbmeb-1080	71	25	may	may	AUX
ajbmeb-1080	71	26	fit	fit	VERB
ajbmeb-1080	71	27	a	a	DET
ajbmeb-1080	71	28	company	company	NOUN
ajbmeb-1080	71	29	's	's	PART
ajbmeb-1080	71	30	specific	specific	ADJ
ajbmeb-1080	71	31	requirements	requirement	NOUN
ajbmeb-1080	71	32	of	of	ADP
ajbmeb-1080	71	33	size	size	NOUN
ajbmeb-1080	71	34	,	,	PUNCT
ajbmeb-1080	71	35	cost	cost	NOUN
ajbmeb-1080	71	36	,	,	PUNCT
ajbmeb-1080	71	37	customization	customization	NOUN
ajbmeb-1080	71	38	,	,	PUNCT
ajbmeb-1080	71	39	formats	format	NOUN
ajbmeb-1080	71	40	,	,	PUNCT
ajbmeb-1080	71	41	deadlines	deadline	NOUN
ajbmeb-1080	71	42	,	,	PUNCT
ajbmeb-1080	71	43	models	model	NOUN
ajbmeb-1080	71	44	,	,	PUNCT
ajbmeb-1080	71	45	and	and	CCONJ
ajbmeb-1080	71	46	suppliers	supplier	NOUN
ajbmeb-1080	71	47	.	.	PUNCT
ajbmeb-1080	72	1	observing	observe	VERB
ajbmeb-1080	72	2	and	and	CCONJ
ajbmeb-1080	72	3	comparing	compare	VERB
ajbmeb-1080	72	4	data	datum	NOUN
ajbmeb-1080	72	5	has	have	AUX
ajbmeb-1080	72	6	shown	show	VERB
ajbmeb-1080	72	7	that	that	SCONJ
ajbmeb-1080	72	8	cost	cost	NOUN
ajbmeb-1080	72	9	accounting	accounting	NOUN
ajbmeb-1080	72	10	software	software	NOUN
ajbmeb-1080	72	11	is	be	AUX
ajbmeb-1080	72	12	crucial	crucial	ADJ
ajbmeb-1080	72	13	to	to	ADP
ajbmeb-1080	72	14	making	make	VERB
ajbmeb-1080	72	15	the	the	DET
ajbmeb-1080	72	16	right	right	ADJ
ajbmeb-1080	72	17	decision	decision	NOUN
ajbmeb-1080	72	18	.	.	PUNCT
ajbmeb-1080	73	1	as	as	SCONJ
ajbmeb-1080	73	2	the	the	DET
ajbmeb-1080	73	3	global	global	ADJ
ajbmeb-1080	73	4	accounting	accounting	NOUN
ajbmeb-1080	73	5	software	software	NOUN
ajbmeb-1080	73	6	market	market	NOUN
ajbmeb-1080	73	7	tends	tend	VERB
ajbmeb-1080	73	8	to	to	ADP
ajbmeb-1080	73	9	abrupt	abrupt	ADJ
ajbmeb-1080	73	10	change	change	NOUN
ajbmeb-1080	73	11	in	in	ADP
ajbmeb-1080	73	12	electronic	electronic	ADJ
ajbmeb-1080	73	13	accounting	accounting	NOUN
ajbmeb-1080	73	14	,	,	PUNCT
ajbmeb-1080	73	15	which	which	PRON
ajbmeb-1080	73	16	makes	make	VERB
ajbmeb-1080	73	17	it	it	PRON
ajbmeb-1080	73	18	impossible	impossible	ADJ
ajbmeb-1080	73	19	to	to	PART
ajbmeb-1080	73	20	predict	predict	VERB
ajbmeb-1080	73	21	the	the	DET
ajbmeb-1080	73	22	future	future	ADJ
ajbmeb-1080	73	23	behavior	behavior	NOUN
ajbmeb-1080	73	24	of	of	ADP
ajbmeb-1080	73	25	accounting	accounting	NOUN
ajbmeb-1080	73	26	software	software	NOUN
ajbmeb-1080	73	27	users	user	NOUN
ajbmeb-1080	73	28	.	.	PUNCT
ajbmeb-1080	74	1	to	to	PART
ajbmeb-1080	74	2	determine	determine	VERB
ajbmeb-1080	74	3	the	the	DET
ajbmeb-1080	74	4	objectives	objective	NOUN
ajbmeb-1080	74	5	of	of	ADP
ajbmeb-1080	74	6	this	this	DET
ajbmeb-1080	74	7	research	research	NOUN
ajbmeb-1080	74	8	,	,	PUNCT
ajbmeb-1080	74	9	statistical	statistical	ADJ
ajbmeb-1080	74	10	procedures	procedure	NOUN
ajbmeb-1080	74	11	are	be	AUX
ajbmeb-1080	74	12	performed	perform	VERB
ajbmeb-1080	74	13	.	.	PUNCT
ajbmeb-1080	75	1	the	the	DET
ajbmeb-1080	75	2	results	result	NOUN
ajbmeb-1080	75	3	received	receive	VERB
ajbmeb-1080	75	4	can	can	AUX
ajbmeb-1080	75	5	help	help	VERB
ajbmeb-1080	75	6	potential	potential	ADJ
ajbmeb-1080	75	7	users	user	NOUN
ajbmeb-1080	75	8	of	of	ADP
ajbmeb-1080	75	9	accounting	accounting	NOUN
ajbmeb-1080	75	10	software	software	NOUN
ajbmeb-1080	75	11	products	product	NOUN
ajbmeb-1080	75	12	to	to	PART
ajbmeb-1080	75	13	select	select	VERB
ajbmeb-1080	75	14	the	the	DET
ajbmeb-1080	75	15	appropriate	appropriate	ADJ
ajbmeb-1080	75	16	product	product	NOUN
ajbmeb-1080	75	17	based	base	VERB
ajbmeb-1080	75	18	on	on	ADP
ajbmeb-1080	75	19	the	the	DET
ajbmeb-1080	75	20	advantages	advantage	NOUN
ajbmeb-1080	75	21	and	and	CCONJ
ajbmeb-1080	75	22	disadvantages	disadvantage	NOUN
ajbmeb-1080	75	23	listed	list	VERB
ajbmeb-1080	75	24	among	among	ADP
ajbmeb-1080	75	25	the	the	DET
ajbmeb-1080	75	26	best	good	ADJ
ajbmeb-1080	75	27	sellers	seller	NOUN
ajbmeb-1080	75	28	allocation	allocation	NOUN
ajbmeb-1080	75	29	tools	tool	NOUN
ajbmeb-1080	75	30	,	,	PUNCT
ajbmeb-1080	75	31	forex	forex	ADJ
ajbmeb-1080	75	32	dealing	dealing	NOUN
ajbmeb-1080	75	33	,	,	PUNCT
ajbmeb-1080	75	34	financial	financial	ADJ
ajbmeb-1080	75	35	and	and	CCONJ
ajbmeb-1080	75	36	management	management	NOUN
ajbmeb-1080	75	37	reporting	reporting	NOUN
ajbmeb-1080	75	38	system	system	NOUN
ajbmeb-1080	75	39	and	and	CCONJ
ajbmeb-1080	75	40	analytical	analytical	ADJ
ajbmeb-1080	75	41	capabilities	capability	NOUN
ajbmeb-1080	75	42	.	.	PUNCT
ajbmeb-1080	76	1	the	the	DET
ajbmeb-1080	76	2	lack	lack	NOUN
ajbmeb-1080	76	3	of	of	ADP
ajbmeb-1080	76	4	previous	previous	ADJ
ajbmeb-1080	76	5	research	research	NOUN
ajbmeb-1080	76	6	studies	study	NOUN
ajbmeb-1080	76	7	on	on	ADP
ajbmeb-1080	76	8	the	the	DET
ajbmeb-1080	76	9	topic	topic	NOUN
ajbmeb-1080	76	10	and	and	CCONJ
ajbmeb-1080	76	11	the	the	DET
ajbmeb-1080	76	12	lack	lack	NOUN
ajbmeb-1080	76	13	of	of	ADP
ajbmeb-1080	76	14	available	available	ADJ
ajbmeb-1080	76	15	data	datum	NOUN
ajbmeb-1080	76	16	greatly	greatly	ADV
ajbmeb-1080	76	17	restricted	restrict	VERB
ajbmeb-1080	76	18	the	the	DET
ajbmeb-1080	76	19	scope	scope	NOUN
ajbmeb-1080	76	20	of	of	ADP
ajbmeb-1080	76	21	the	the	DET
ajbmeb-1080	76	22	analysis	analysis	NOUN
ajbmeb-1080	76	23	.	.	PUNCT
ajbmeb-1080	77	1	the	the	DET
ajbmeb-1080	77	2	obtained	obtain	VERB
ajbmeb-1080	77	3	results	result	NOUN
ajbmeb-1080	77	4	gave	give	VERB
ajbmeb-1080	77	5	the	the	DET
ajbmeb-1080	77	6	possibility	possibility	NOUN
ajbmeb-1080	77	7	of	of	ADP
ajbmeb-1080	77	8	identifying	identify	VERB
ajbmeb-1080	77	9	the	the	DET
ajbmeb-1080	77	10	main	main	ADJ
ajbmeb-1080	77	11	elements	element	NOUN
ajbmeb-1080	77	12	in	in	ADP
ajbmeb-1080	77	13	the	the	DET
ajbmeb-1080	77	14	formation	formation	NOUN
ajbmeb-1080	77	15	of	of	ADP
ajbmeb-1080	77	16	the	the	DET
ajbmeb-1080	77	17	list	list	NOUN
ajbmeb-1080	77	18	of	of	ADP
ajbmeb-1080	77	19	features	feature	NOUN
ajbmeb-1080	77	20	necessary	necessary	ADJ
ajbmeb-1080	77	21	to	to	PART
ajbmeb-1080	77	22	make	make	VERB
ajbmeb-1080	77	23	the	the	DET
ajbmeb-1080	77	24	right	right	ADJ
ajbmeb-1080	77	25	choice	choice	NOUN
ajbmeb-1080	77	26	of	of	ADP
ajbmeb-1080	77	27	accounting	accounting	NOUN
ajbmeb-1080	77	28	software	software	NOUN
ajbmeb-1080	77	29	products	product	NOUN
ajbmeb-1080	77	30	.	.	PUNCT
ajbmeb-1080	78	1	facts	fact	NOUN
ajbmeb-1080	78	2	have	have	AUX
ajbmeb-1080	78	3	shown	show	VERB
ajbmeb-1080	78	4	that	that	SCONJ
ajbmeb-1080	78	5	managers	manager	NOUN
ajbmeb-1080	78	6	,	,	PUNCT
ajbmeb-1080	78	7	who	who	PRON
ajbmeb-1080	78	8	do	do	AUX
ajbmeb-1080	78	9	not	not	PART
ajbmeb-1080	78	10	think	think	VERB
ajbmeb-1080	78	11	about	about	ADP
ajbmeb-1080	78	12	the	the	DET
ajbmeb-1080	78	13	specific	specific	ADJ
ajbmeb-1080	78	14	needs	need	NOUN
ajbmeb-1080	78	15	and	and	CCONJ
ajbmeb-1080	78	16	features	feature	NOUN
ajbmeb-1080	78	17	of	of	ADP
ajbmeb-1080	78	18	accounting	accounting	NOUN
ajbmeb-1080	78	19	software	software	NOUN
ajbmeb-1080	78	20	,	,	PUNCT
ajbmeb-1080	78	21	face	face	VERB
ajbmeb-1080	78	22	the	the	DET
ajbmeb-1080	78	23	problem	problem	NOUN
ajbmeb-1080	78	24	of	of	ADP
ajbmeb-1080	78	25	inconsistency	inconsistency	NOUN
ajbmeb-1080	78	26	with	with	ADP
ajbmeb-1080	78	27	company	company	NOUN
ajbmeb-1080	78	28	requirements	requirement	NOUN
ajbmeb-1080	78	29	.	.	PUNCT
ajbmeb-1080	79	1	the	the	DET
ajbmeb-1080	79	2	research	research	NOUN
ajbmeb-1080	79	3	is	be	AUX
ajbmeb-1080	79	4	based	base	VERB
ajbmeb-1080	79	5	on	on	ADP
ajbmeb-1080	79	6	theoretical	theoretical	ADJ
ajbmeb-1080	79	7	and	and	CCONJ
ajbmeb-1080	79	8	experimental	experimental	ADJ
ajbmeb-1080	79	9	data	datum	NOUN
ajbmeb-1080	79	10	.	.	PUNCT
ajbmeb-1080	80	1	to	to	PART
ajbmeb-1080	80	2	collect	collect	VERB
ajbmeb-1080	80	3	the	the	DET
ajbmeb-1080	80	4	necessary	necessary	ADJ
ajbmeb-1080	80	5	data	datum	NOUN
ajbmeb-1080	80	6	for	for	ADP
ajbmeb-1080	80	7	the	the	DET
ajbmeb-1080	80	8	research	research	NOUN
ajbmeb-1080	80	9	there	there	ADV
ajbmeb-1080	80	10	a	a	DET
ajbmeb-1080	80	11	quantitative	quantitative	ADJ
ajbmeb-1080	80	12	approach	approach	NOUN
ajbmeb-1080	80	13	was	be	AUX
ajbmeb-1080	80	14	used	use	VERB
ajbmeb-1080	80	15	.	.	PUNCT
ajbmeb-1080	81	1	the	the	DET
ajbmeb-1080	81	2	analytical	analytical	ADJ
ajbmeb-1080	81	3	method	method	NOUN
ajbmeb-1080	81	4	helped	help	VERB
ajbmeb-1080	81	5	to	to	PART
ajbmeb-1080	81	6	analyze	analyze	VERB
ajbmeb-1080	81	7	and	and	CCONJ
ajbmeb-1080	81	8	evaluate	evaluate	VERB
ajbmeb-1080	81	9	the	the	DET
ajbmeb-1080	81	10	factors	factor	NOUN
ajbmeb-1080	81	11	that	that	PRON
ajbmeb-1080	81	12	can	can	AUX
ajbmeb-1080	81	13	be	be	AUX
ajbmeb-1080	81	14	considered	consider	VERB
ajbmeb-1080	81	15	and	and	CCONJ
ajbmeb-1080	81	16	that	that	PRON
ajbmeb-1080	81	17	must	must	AUX
ajbmeb-1080	81	18	be	be	AUX
ajbmeb-1080	81	19	taken	take	VERB
ajbmeb-1080	81	20	into	into	ADP
ajbmeb-1080	81	21	consideration	consideration	NOUN
ajbmeb-1080	81	22	when	when	SCONJ
ajbmeb-1080	81	23	selecting	select	VERB
ajbmeb-1080	81	24	the	the	DET
ajbmeb-1080	81	25	most	most	ADV
ajbmeb-1080	81	26	appropriate	appropriate	ADJ
ajbmeb-1080	81	27	accounting	accounting	NOUN
ajbmeb-1080	81	28	software	software	NOUN
ajbmeb-1080	81	29	process	process	NOUN
ajbmeb-1080	81	30	for	for	ADP
ajbmeb-1080	81	31	companies	company	NOUN
ajbmeb-1080	81	32	.	.	PUNCT
ajbmeb-1080	82	1	the	the	DET
ajbmeb-1080	82	2	research	research	NOUN
ajbmeb-1080	82	3	is	be	AUX
ajbmeb-1080	82	4	dedicated	dedicate	VERB
ajbmeb-1080	82	5	to	to	ADP
ajbmeb-1080	82	6	the	the	DET
ajbmeb-1080	82	7	problems	problem	NOUN
ajbmeb-1080	82	8	associated	associate	VERB
ajbmeb-1080	82	9	with	with	ADP
ajbmeb-1080	82	10	the	the	DET
ajbmeb-1080	82	11	uncertainty	uncertainty	NOUN
ajbmeb-1080	82	12	that	that	PRON
ajbmeb-1080	82	13	is	be	AUX
ajbmeb-1080	82	14	appearing	appear	VERB
ajbmeb-1080	82	15	in	in	ADP
ajbmeb-1080	82	16	the	the	DET
ajbmeb-1080	82	17	accounting	accounting	NOUN
ajbmeb-1080	82	18	software	software	NOUN
ajbmeb-1080	82	19	market	market	NOUN
ajbmeb-1080	82	20	.	.	PUNCT
ajbmeb-1080	83	1	this	this	DET
ajbmeb-1080	83	2	research	research	NOUN
ajbmeb-1080	83	3	adds	add	VERB
ajbmeb-1080	83	4	new	new	ADJ
ajbmeb-1080	83	5	knowledge	knowledge	NOUN
ajbmeb-1080	83	6	to	to	ADP
ajbmeb-1080	83	7	the	the	DET
ajbmeb-1080	83	8	field	field	NOUN
ajbmeb-1080	83	9	of	of	ADP
ajbmeb-1080	83	10	accounting	accounting	NOUN
ajbmeb-1080	83	11	,	,	PUNCT
ajbmeb-1080	83	12	where	where	SCONJ
ajbmeb-1080	83	13	there	there	PRON
ajbmeb-1080	83	14	was	be	VERB
ajbmeb-1080	83	15	a	a	DET
ajbmeb-1080	83	16	theoretical	theoretical	ADJ
ajbmeb-1080	83	17	and	and	CCONJ
ajbmeb-1080	83	18	practical	practical	ADJ
ajbmeb-1080	83	19	refutation	refutation	NOUN
ajbmeb-1080	83	20	of	of	ADP
ajbmeb-1080	83	21	the	the	DET
ajbmeb-1080	83	22	knowledge	knowledge	NOUN
ajbmeb-1080	83	23	of	of	ADP
ajbmeb-1080	83	24	accounting	accounting	NOUN
ajbmeb-1080	83	25	programs	program	NOUN
ajbmeb-1080	83	26	.	.	PUNCT
ajbmeb-1080	84	1	bstudy	bstudy	NOUN
ajbmeb-1080	84	2	(	(	PUNCT
ajbmeb-1080	84	3	wahab	wahab	PROPN
ajbmeb-1080	84	4	,	,	PUNCT
ajbmeb-1080	84	5	maash	maash	NOUN
ajbmeb-1080	84	6	,	,	PUNCT
ajbmeb-1080	84	7	2021	2021	NUM
ajbmeb-1080	84	8	)	)	PUNCT
ajbmeb-1080	84	9	entitled	entitle	VERB
ajbmeb-1080	84	10	:	:	PUNCT
ajbmeb-1080	84	11	accounting	account	VERB
ajbmeb-1080	84	12	information	information	NOUN
ajbmeb-1080	84	13	systems	system	NOUN
ajbmeb-1080	84	14	and	and	CCONJ
ajbmeb-1080	84	15	their	their	PRON
ajbmeb-1080	84	16	role	role	NOUN
ajbmeb-1080	84	17	in	in	ADP
ajbmeb-1080	84	18	designing	design	VERB
ajbmeb-1080	84	19	cloud	cloud	ADJ
ajbmeb-1080	84	20	accounting	accounting	NOUN
ajbmeb-1080	84	21	applications	application	NOUN
ajbmeb-1080	84	22	and	and	CCONJ
ajbmeb-1080	84	23	their	their	PRON
ajbmeb-1080	84	24	impact	impact	NOUN
ajbmeb-1080	84	25	on	on	ADP
ajbmeb-1080	84	26	decision	decision	NOUN
ajbmeb-1080	84	27	-	-	PUNCT
ajbmeb-1080	84	28	making	making	NOUN
ajbmeb-1080	84	29	.	.	PUNCT
ajbmeb-1080	85	1	the	the	DET
ajbmeb-1080	85	2	study	study	NOUN
ajbmeb-1080	85	3	aimed	aim	VERB
ajbmeb-1080	85	4	to	to	PART
ajbmeb-1080	85	5	identify	identify	VERB
ajbmeb-1080	85	6	the	the	DET
ajbmeb-1080	85	7	concept	concept	NOUN
ajbmeb-1080	85	8	of	of	ADP
ajbmeb-1080	85	9	accounting	account	VERB
ajbmeb-1080	85	10	information	information	NOUN
ajbmeb-1080	85	11	systems	system	NOUN
ajbmeb-1080	85	12	and	and	CCONJ
ajbmeb-1080	85	13	the	the	DET
ajbmeb-1080	85	14	important	important	ADJ
ajbmeb-1080	85	15	role	role	NOUN
ajbmeb-1080	85	16	it	it	PRON
ajbmeb-1080	85	17	plays	play	VERB
ajbmeb-1080	85	18	in	in	ADP
ajbmeb-1080	85	19	designing	design	VERB
ajbmeb-1080	85	20	cloud	cloud	NOUN
ajbmeb-1080	85	21	software	software	NOUN
ajbmeb-1080	85	22	applications	application	NOUN
ajbmeb-1080	85	23	,	,	PUNCT
ajbmeb-1080	85	24	through	through	ADP
ajbmeb-1080	85	25	easy	easy	ADJ
ajbmeb-1080	85	26	access	access	NOUN
ajbmeb-1080	85	27	to	to	ADP
ajbmeb-1080	85	28	the	the	DET
ajbmeb-1080	85	29	accounting	accounting	NOUN
ajbmeb-1080	85	30	and	and	CCONJ
ajbmeb-1080	85	31	administrative	administrative	ADJ
ajbmeb-1080	85	32	data	datum	NOUN
ajbmeb-1080	85	33	required	require	VERB
ajbmeb-1080	85	34	for	for	ADP
ajbmeb-1080	85	35	any	any	DET
ajbmeb-1080	85	36	level	level	NOUN
ajbmeb-1080	85	37	of	of	ADP
ajbmeb-1080	85	38	management	management	NOUN
ajbmeb-1080	85	39	,	,	PUNCT
ajbmeb-1080	85	40	and	and	CCONJ
ajbmeb-1080	85	41	for	for	ADP
ajbmeb-1080	85	42	the	the	DET
ajbmeb-1080	85	43	purpose	purpose	NOUN
ajbmeb-1080	85	44	of	of	ADP
ajbmeb-1080	85	45	achieving	achieve	VERB
ajbmeb-1080	85	46	the	the	DET
ajbmeb-1080	85	47	objectives	objective	NOUN
ajbmeb-1080	85	48	and	and	CCONJ
ajbmeb-1080	85	49	hypotheses	hypothesis	NOUN
ajbmeb-1080	85	50	of	of	ADP
ajbmeb-1080	85	51	the	the	DET
ajbmeb-1080	85	52	research	research	NOUN
ajbmeb-1080	85	53	,	,	PUNCT
ajbmeb-1080	85	54	a	a	DET
ajbmeb-1080	85	55	cloud	cloud	ADJ
ajbmeb-1080	85	56	accounting	accounting	NOUN
ajbmeb-1080	85	57	program	program	NOUN
ajbmeb-1080	85	58	was	be	AUX
ajbmeb-1080	85	59	programmed	program	VERB
ajbmeb-1080	85	60	and	and	CCONJ
ajbmeb-1080	85	61	designed	design	VERB
ajbmeb-1080	85	62	using	use	VERB
ajbmeb-1080	85	63	databases	database	NOUN
ajbmeb-1080	85	64	and	and	CCONJ
ajbmeb-1080	85	65	monitoring	monitor	VERB
ajbmeb-1080	85	66	the	the	DET
ajbmeb-1080	85	67	results	result	NOUN
ajbmeb-1080	85	68	.	.	PUNCT
ajbmeb-1080	86	1	the	the	DET
ajbmeb-1080	86	2	results	result	NOUN
ajbmeb-1080	86	3	of	of	ADP
ajbmeb-1080	86	4	the	the	DET
ajbmeb-1080	86	5	research	research	NOUN
ajbmeb-1080	86	6	showed	show	VERB
ajbmeb-1080	86	7	that	that	SCONJ
ajbmeb-1080	86	8	the	the	DET
ajbmeb-1080	86	9	adoption	adoption	NOUN
ajbmeb-1080	86	10	of	of	ADP
ajbmeb-1080	86	11	accounting	accounting	NOUN
ajbmeb-1080	86	12	information	information	NOUN
ajbmeb-1080	86	13	systems	system	NOUN
ajbmeb-1080	86	14	in	in	ADP
ajbmeb-1080	86	15	cloud	cloud	NOUN
ajbmeb-1080	86	16	programs	program	NOUN
ajbmeb-1080	86	17	reduces	reduce	VERB
ajbmeb-1080	86	18	transmission	transmission	NOUN
ajbmeb-1080	86	19	and	and	CCONJ
ajbmeb-1080	86	20	writing	write	VERB
ajbmeb-1080	86	21	errors	error	NOUN
ajbmeb-1080	86	22	,	,	PUNCT
ajbmeb-1080	86	23	because	because	SCONJ
ajbmeb-1080	86	24	the	the	DET
ajbmeb-1080	86	25	operations	operation	NOUN
ajbmeb-1080	86	26	from	from	ADP
ajbmeb-1080	86	27	entries	entry	NOUN
ajbmeb-1080	86	28	to	to	ADP
ajbmeb-1080	86	29	financial	financial	ADJ
ajbmeb-1080	86	30	results	result	NOUN
ajbmeb-1080	86	31	are	be	AUX
ajbmeb-1080	86	32	done	do	VERB
ajbmeb-1080	86	33	automatically	automatically	ADV
ajbmeb-1080	86	34	,	,	PUNCT
ajbmeb-1080	86	35	and	and	CCONJ
ajbmeb-1080	86	36	the	the	DET
ajbmeb-1080	86	37	adoption	adoption	NOUN
ajbmeb-1080	86	38	of	of	ADP
ajbmeb-1080	86	39	databases	database	NOUN
ajbmeb-1080	86	40	in	in	ADP
ajbmeb-1080	86	41	cloud	cloud	NOUN
ajbmeb-1080	86	42	programs	program	NOUN
ajbmeb-1080	86	43	affects	affect	VERB
ajbmeb-1080	86	44	the	the	DET
ajbmeb-1080	86	45	results	result	NOUN
ajbmeb-1080	86	46	,	,	PUNCT
ajbmeb-1080	86	47	as	as	SCONJ
ajbmeb-1080	86	48	the	the	DET
ajbmeb-1080	86	49	recall	recall	NOUN
ajbmeb-1080	86	50	of	of	ADP
ajbmeb-1080	86	51	the	the	DET
ajbmeb-1080	86	52	results	result	NOUN
ajbmeb-1080	86	53	that	that	PRON
ajbmeb-1080	86	54	have	have	AUX
ajbmeb-1080	86	55	been	be	AUX
ajbmeb-1080	86	56	entered	enter	VERB
ajbmeb-1080	86	57	be	be	AUX
ajbmeb-1080	86	58	smooth	smooth	ADJ
ajbmeb-1080	86	59	and	and	CCONJ
ajbmeb-1080	86	60	easy	easy	ADJ
ajbmeb-1080	86	61	to	to	PART
ajbmeb-1080	86	62	use	use	VERB
ajbmeb-1080	86	63	,	,	PUNCT
ajbmeb-1080	86	64	and	and	CCONJ
ajbmeb-1080	86	65	research	research	NOUN
ajbmeb-1080	86	66	recommends	recommend	VERB
ajbmeb-1080	86	67	cloud	cloud	NOUN
ajbmeb-1080	86	68	software	software	NOUN
ajbmeb-1080	86	69	designers	designer	NOUN
ajbmeb-1080	86	70	to	to	PART
ajbmeb-1080	86	71	adopt	adopt	VERB
ajbmeb-1080	86	72	databases	database	NOUN
ajbmeb-1080	86	73	in	in	ADP
ajbmeb-1080	86	74	cloud	cloud	ADJ
ajbmeb-1080	86	75	software	software	NOUN
ajbmeb-1080	86	76	design	design	NOUN
ajbmeb-1080	86	77	because	because	SCONJ
ajbmeb-1080	86	78	it	it	PRON
ajbmeb-1080	86	79	facilitates	facilitate	VERB
ajbmeb-1080	86	80	american	american	PROPN
ajbmeb-1080	86	81	journal	journal	PROPN
ajbmeb-1080	86	82	of	of	ADP
ajbmeb-1080	86	83	business	business	NOUN
ajbmeb-1080	86	84	management	management	NOUN
ajbmeb-1080	86	85	,	,	PUNCT
ajbmeb-1080	86	86	economics	economic	NOUN
ajbmeb-1080	86	87	and	and	CCONJ
ajbmeb-1080	86	88	banking	banking	NOUN
ajbmeb-1080	86	89	volume	volume	NOUN
ajbmeb-1080	86	90	14	14	NUM
ajbmeb-1080	86	91	july	july	PROPN
ajbmeb-1080	86	92	,	,	PUNCT
ajbmeb-1080	86	93	2023	2023	NUM
ajbmeb-1080	86	94	p	p	NOUN
ajbmeb-1080	87	1	a	a	DET
ajbmeb-1080	87	2	g	g	NOUN
ajbmeb-1080	87	3	e	e	NOUN
ajbmeb-1080	88	1	|	|	ADV
ajbmeb-1080	88	2	110	110	NUM
ajbmeb-1080	88	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1080	88	4	studies	study	NOUN
ajbmeb-1080	88	5	related	relate	VERB
ajbmeb-1080	88	6	to	to	ADP
ajbmeb-1080	88	7	the	the	DET
ajbmeb-1080	88	8	internal	internal	ADJ
ajbmeb-1080	88	9	control	control	NOUN
ajbmeb-1080	88	10	system	system	NOUN
ajbmeb-1080	88	11	a	a	DET
ajbmeb-1080	88	12	study	study	NOUN
ajbmeb-1080	88	13	(	(	PUNCT
ajbmeb-1080	88	14	otero	otero	PROPN
ajbmeb-1080	88	15	,	,	PUNCT
ajbmeb-1080	88	16	2021	2021	NUM
ajbmeb-1080	88	17	)	)	PUNCT
ajbmeb-1080	88	18	entitled	entitle	VERB
ajbmeb-1080	88	19	:	:	PUNCT
ajbmeb-1080	88	20	accounting	accounting	NOUN
ajbmeb-1080	88	21	environment	environment	NOUN
ajbmeb-1080	88	22	:	:	PUNCT
ajbmeb-1080	88	23	ranking	ranking	NOUN
ajbmeb-1080	88	24	of	of	ADP
ajbmeb-1080	88	25	internal	internal	ADJ
ajbmeb-1080	88	26	controls	control	NOUN
ajbmeb-1080	88	27	to	to	PART
ajbmeb-1080	88	28	safeguard	safeguard	VERB
ajbmeb-1080	88	29	accounting	accounting	NOUN
ajbmeb-1080	88	30	information	information	NOUN
ajbmeb-1080	88	31	and	and	CCONJ
ajbmeb-1080	88	32	its	its	PRON
ajbmeb-1080	88	33	integration	integration	NOUN
ajbmeb-1080	88	34	with	with	ADP
ajbmeb-1080	88	35	it	it	PRON
ajbmeb-1080	88	36	operations	operation	NOUN
ajbmeb-1080	88	37	.	.	PUNCT
ajbmeb-1080	89	1	cybercriminals	cybercriminal	NOUN
ajbmeb-1080	89	2	continue	continue	VERB
ajbmeb-1080	89	3	to	to	PART
ajbmeb-1080	89	4	target	target	VERB
ajbmeb-1080	89	5	organizations	organization	NOUN
ajbmeb-1080	89	6	'	'	PART
ajbmeb-1080	89	7	accounting	accounting	NOUN
ajbmeb-1080	89	8	information	information	NOUN
ajbmeb-1080	89	9	mostly	mostly	ADV
ajbmeb-1080	89	10	because	because	SCONJ
ajbmeb-1080	89	11	of	of	ADP
ajbmeb-1080	89	12	its	its	PRON
ajbmeb-1080	89	13	sensitivity	sensitivity	NOUN
ajbmeb-1080	89	14	and	and	CCONJ
ajbmeb-1080	89	15	high	high	ADJ
ajbmeb-1080	89	16	value	value	NOUN
ajbmeb-1080	89	17	.	.	PUNCT
ajbmeb-1080	90	1	this	this	PRON
ajbmeb-1080	90	2	leads	lead	VERB
ajbmeb-1080	90	3	to	to	ADP
ajbmeb-1080	90	4	huge	huge	ADJ
ajbmeb-1080	90	5	losses	loss	NOUN
ajbmeb-1080	90	6	affecting	affect	VERB
ajbmeb-1080	90	7	the	the	DET
ajbmeb-1080	90	8	confidentiality	confidentiality	NOUN
ajbmeb-1080	90	9	,	,	PUNCT
ajbmeb-1080	90	10	integrity	integrity	NOUN
ajbmeb-1080	90	11	and	and	CCONJ
ajbmeb-1080	90	12	availability	availability	NOUN
ajbmeb-1080	90	13	of	of	ADP
ajbmeb-1080	90	14	this	this	DET
ajbmeb-1080	90	15	information	information	NOUN
ajbmeb-1080	90	16	.	.	PUNCT
ajbmeb-1080	91	1	general	general	ADJ
ajbmeb-1080	91	2	information	information	NOUN
ajbmeb-1080	91	3	technology	technology	NOUN
ajbmeb-1080	91	4	controls	control	NOUN
ajbmeb-1080	91	5	related	relate	VERB
ajbmeb-1080	91	6	to	to	ADP
ajbmeb-1080	91	7	computer	computer	NOUN
ajbmeb-1080	91	8	operations	operation	NOUN
ajbmeb-1080	91	9	or	or	CCONJ
ajbmeb-1080	91	10	gitc	gitc	NOUN
ajbmeb-1080	91	11	-	-	PUNCT
ajbmeb-1080	91	12	co	co	NOUN
ajbmeb-1080	91	13	are	be	AUX
ajbmeb-1080	91	14	essential	essential	ADJ
ajbmeb-1080	91	15	to	to	PART
ajbmeb-1080	91	16	ensuring	ensure	VERB
ajbmeb-1080	91	17	the	the	DET
ajbmeb-1080	91	18	security	security	NOUN
ajbmeb-1080	91	19	,	,	PUNCT
ajbmeb-1080	91	20	integrity	integrity	NOUN
ajbmeb-1080	91	21	,	,	PUNCT
ajbmeb-1080	91	22	completeness	completeness	NOUN
ajbmeb-1080	91	23	and	and	CCONJ
ajbmeb-1080	91	24	reliability	reliability	NOUN
ajbmeb-1080	91	25	of	of	ADP
ajbmeb-1080	91	26	accounting	accounting	NOUN
ajbmeb-1080	91	27	information	information	NOUN
ajbmeb-1080	91	28	.	.	PUNCT
ajbmeb-1080	92	1	the	the	DET
ajbmeb-1080	92	2	aim	aim	NOUN
ajbmeb-1080	92	3	of	of	ADP
ajbmeb-1080	92	4	this	this	DET
ajbmeb-1080	92	5	research	research	NOUN
ajbmeb-1080	92	6	is	be	AUX
ajbmeb-1080	92	7	to	to	PART
ajbmeb-1080	92	8	develop	develop	VERB
ajbmeb-1080	92	9	an	an	DET
ajbmeb-1080	92	10	assessment	assessment	NOUN
ajbmeb-1080	92	11	methodology	methodology	NOUN
ajbmeb-1080	92	12	,	,	PUNCT
ajbmeb-1080	92	13	based	base	VERB
ajbmeb-1080	92	14	on	on	ADP
ajbmeb-1080	92	15	traditional	traditional	ADJ
ajbmeb-1080	92	16	systems	system	NOUN
ajbmeb-1080	92	17	theory	theory	NOUN
ajbmeb-1080	92	18	,	,	PUNCT
ajbmeb-1080	92	19	that	that	PRON
ajbmeb-1080	92	20	will	will	AUX
ajbmeb-1080	92	21	appropriately	appropriately	ADV
ajbmeb-1080	92	22	address	address	VERB
ajbmeb-1080	92	23	the	the	DET
ajbmeb-1080	92	24	weaknesses	weakness	NOUN
ajbmeb-1080	92	25	identified	identify	VERB
ajbmeb-1080	92	26	in	in	ADP
ajbmeb-1080	92	27	traditional	traditional	ADJ
ajbmeb-1080	92	28	assessment	assessment	NOUN
ajbmeb-1080	92	29	methodologies	methodology	NOUN
ajbmeb-1080	92	30	,	,	PUNCT
ajbmeb-1080	92	31	leading	lead	VERB
ajbmeb-1080	92	32	to	to	ADP
ajbmeb-1080	92	33	more	more	ADV
ajbmeb-1080	92	34	accurate	accurate	ADJ
ajbmeb-1080	92	35	selection	selection	NOUN
ajbmeb-1080	92	36	of	of	ADP
ajbmeb-1080	92	37	controls	control	NOUN
ajbmeb-1080	92	38	.	.	PUNCT
ajbmeb-1080	93	1	through	through	ADP
ajbmeb-1080	93	2	case	case	NOUN
ajbmeb-1080	93	3	assessment	assessment	NOUN
ajbmeb-1080	93	4	,	,	PUNCT
ajbmeb-1080	93	5	the	the	DET
ajbmeb-1080	93	6	approach	approach	NOUN
ajbmeb-1080	93	7	has	have	AUX
ajbmeb-1080	93	8	proven	prove	VERB
ajbmeb-1080	93	9	successful	successful	ADJ
ajbmeb-1080	93	10	in	in	ADP
ajbmeb-1080	93	11	providing	provide	VERB
ajbmeb-1080	93	12	a	a	DET
ajbmeb-1080	93	13	more	more	ADV
ajbmeb-1080	93	14	accurate	accurate	ADJ
ajbmeb-1080	93	15	and	and	CCONJ
ajbmeb-1080	93	16	complete	complete	ADJ
ajbmeb-1080	93	17	assessment	assessment	NOUN
ajbmeb-1080	93	18	of	of	ADP
ajbmeb-1080	93	19	gitcco	gitcco	NOUN
ajbmeb-1080	93	20	in	in	ADP
ajbmeb-1080	93	21	organizations	organization	NOUN
ajbmeb-1080	93	22	.	.	PUNCT
ajbmeb-1080	94	1	b	b	X
ajbmeb-1080	94	2	study	study	NOUN
ajbmeb-1080	94	3	(	(	PUNCT
ajbmeb-1080	94	4	al	al	PROPN
ajbmeb-1080	94	5	-	-	PUNCT
ajbmeb-1080	94	6	samarrai	samarrai	PROPN
ajbmeb-1080	94	7	,	,	PUNCT
ajbmeb-1080	94	8	2016	2016	NUM
ajbmeb-1080	94	9	)	)	PUNCT
ajbmeb-1080	94	10	entitled	entitle	VERB
ajbmeb-1080	94	11	:	:	PUNCT
ajbmeb-1080	94	12	(	(	PUNCT
ajbmeb-1080	94	13	the	the	DET
ajbmeb-1080	94	14	impact	impact	NOUN
ajbmeb-1080	94	15	of	of	ADP
ajbmeb-1080	94	16	the	the	DET
ajbmeb-1080	94	17	internal	internal	ADJ
ajbmeb-1080	94	18	control	control	NOUN
ajbmeb-1080	94	19	system	system	NOUN
ajbmeb-1080	94	20	on	on	ADP
ajbmeb-1080	94	21	the	the	DET
ajbmeb-1080	94	22	quality	quality	NOUN
ajbmeb-1080	94	23	of	of	ADP
ajbmeb-1080	94	24	financial	financial	ADJ
ajbmeb-1080	94	25	reports	report	NOUN
ajbmeb-1080	94	26	(	(	PUNCT
ajbmeb-1080	94	27	.	.	PUNCT
ajbmeb-1080	95	1	this	this	DET
ajbmeb-1080	95	2	study	study	NOUN
ajbmeb-1080	95	3	aimed	aim	VERB
ajbmeb-1080	95	4	to	to	PART
ajbmeb-1080	95	5	demonstrate	demonstrate	VERB
ajbmeb-1080	95	6	the	the	DET
ajbmeb-1080	95	7	effect	effect	NOUN
ajbmeb-1080	95	8	of	of	ADP
ajbmeb-1080	95	9	the	the	DET
ajbmeb-1080	95	10	internal	internal	ADJ
ajbmeb-1080	95	11	control	control	NOUN
ajbmeb-1080	95	12	system	system	NOUN
ajbmeb-1080	95	13	on	on	ADP
ajbmeb-1080	95	14	the	the	DET
ajbmeb-1080	95	15	quality	quality	NOUN
ajbmeb-1080	95	16	of	of	ADP
ajbmeb-1080	95	17	financial	financial	ADJ
ajbmeb-1080	95	18	reports	report	NOUN
ajbmeb-1080	95	19	in	in	ADP
ajbmeb-1080	95	20	the	the	DET
ajbmeb-1080	95	21	jordanian	jordanian	ADJ
ajbmeb-1080	95	22	pharmaceutical	pharmaceutical	NOUN
ajbmeb-1080	95	23	companies	company	NOUN
ajbmeb-1080	95	24	listed	list	VERB
ajbmeb-1080	95	25	on	on	ADP
ajbmeb-1080	95	26	the	the	DET
ajbmeb-1080	95	27	amman	amman	PROPN
ajbmeb-1080	95	28	stock	stock	PROPN
ajbmeb-1080	95	29	exchange	exchange	PROPN
ajbmeb-1080	95	30	.	.	PUNCT
ajbmeb-1080	96	1	the	the	DET
ajbmeb-1080	96	2	study	study	NOUN
ajbmeb-1080	96	3	population	population	NOUN
ajbmeb-1080	96	4	consisted	consist	VERB
ajbmeb-1080	96	5	of	of	ADP
ajbmeb-1080	96	6	the	the	DET
ajbmeb-1080	96	7	jordanian	jordanian	ADJ
ajbmeb-1080	96	8	pharmaceutical	pharmaceutical	NOUN
ajbmeb-1080	96	9	manufacturing	manufacturing	NOUN
ajbmeb-1080	96	10	companies	company	NOUN
ajbmeb-1080	96	11	listed	list	VERB
ajbmeb-1080	96	12	on	on	ADP
ajbmeb-1080	96	13	the	the	DET
ajbmeb-1080	96	14	amman	amman	PROPN
ajbmeb-1080	96	15	stock	stock	PROPN
ajbmeb-1080	96	16	exchange	exchange	PROPN
ajbmeb-1080	96	17	for	for	ADP
ajbmeb-1080	96	18	the	the	DET
ajbmeb-1080	96	19	year	year	NOUN
ajbmeb-1080	96	20	(	(	PUNCT
ajbmeb-1080	96	21	2016	2016	NUM
ajbmeb-1080	96	22	)	)	PUNCT
ajbmeb-1080	96	23	,	,	PUNCT
ajbmeb-1080	96	24	which	which	PRON
ajbmeb-1080	96	25	numbered	number	VERB
ajbmeb-1080	96	26	(	(	PUNCT
ajbmeb-1080	96	27	6	6	NUM
ajbmeb-1080	96	28	)	)	PUNCT
ajbmeb-1080	96	29	companies	company	NOUN
ajbmeb-1080	96	30	.	.	PUNCT
ajbmeb-1080	97	1	on	on	ADP
ajbmeb-1080	97	2	the	the	DET
ajbmeb-1080	97	3	amman	amman	PROPN
ajbmeb-1080	97	4	stock	stock	PROPN
ajbmeb-1080	97	5	exchange	exchange	PROPN
ajbmeb-1080	97	6	.	.	PUNCT
ajbmeb-1080	98	1	studies	study	NOUN
ajbmeb-1080	98	2	related	relate	VERB
ajbmeb-1080	98	3	to	to	ADP
ajbmeb-1080	98	4	the	the	DET
ajbmeb-1080	98	5	quality	quality	NOUN
ajbmeb-1080	98	6	of	of	ADP
ajbmeb-1080	98	7	the	the	DET
ajbmeb-1080	98	8	investment	investment	NOUN
ajbmeb-1080	98	9	decision	decision	NOUN
ajbmeb-1080	98	10	a	a	DET
ajbmeb-1080	98	11	study	study	NOUN
ajbmeb-1080	98	12	(	(	PUNCT
ajbmeb-1080	98	13	wang	wang	PROPN
ajbmeb-1080	98	14	&	&	CCONJ
ajbmeb-1080	98	15	all	all	PRON
ajbmeb-1080	98	16	,	,	PUNCT
ajbmeb-1080	98	17	2015	2015	NUM
ajbmeb-1080	98	18	)	)	PUNCT
ajbmeb-1080	98	19	entitled	entitle	VERB
ajbmeb-1080	98	20	:	:	PUNCT
ajbmeb-1080	98	21	financial	financial	ADJ
ajbmeb-1080	98	22	reporting	reporting	NOUN
ajbmeb-1080	98	23	quality	quality	NOUN
ajbmeb-1080	98	24	,	,	PUNCT
ajbmeb-1080	98	25	free	free	ADJ
ajbmeb-1080	98	26	cash	cash	NOUN
ajbmeb-1080	98	27	flow	flow	NOUN
ajbmeb-1080	98	28	,	,	PUNCT
ajbmeb-1080	98	29	and	and	CCONJ
ajbmeb-1080	98	30	investment	investment	NOUN
ajbmeb-1080	98	31	efficiency	efficiency	NOUN
ajbmeb-1080	98	32	.	.	PUNCT
ajbmeb-1080	99	1	this	this	DET
ajbmeb-1080	99	2	paper	paper	NOUN
ajbmeb-1080	99	3	is	be	AUX
ajbmeb-1080	99	4	based	base	VERB
ajbmeb-1080	99	5	on	on	ADP
ajbmeb-1080	99	6	examining	examine	VERB
ajbmeb-1080	99	7	the	the	DET
ajbmeb-1080	99	8	relationship	relationship	NOUN
ajbmeb-1080	99	9	between	between	ADP
ajbmeb-1080	99	10	the	the	DET
ajbmeb-1080	99	11	quality	quality	NOUN
ajbmeb-1080	99	12	of	of	ADP
ajbmeb-1080	99	13	financial	financial	ADJ
ajbmeb-1080	99	14	reports	report	NOUN
ajbmeb-1080	99	15	and	and	CCONJ
ajbmeb-1080	99	16	investment	investment	NOUN
ajbmeb-1080	99	17	efficiency	efficiency	NOUN
ajbmeb-1080	99	18	and	and	CCONJ
ajbmeb-1080	99	19	analyzing	analyze	VERB
ajbmeb-1080	99	20	the	the	DET
ajbmeb-1080	99	21	effect	effect	NOUN
ajbmeb-1080	99	22	of	of	ADP
ajbmeb-1080	99	23	the	the	DET
ajbmeb-1080	99	24	interaction	interaction	NOUN
ajbmeb-1080	99	25	between	between	ADP
ajbmeb-1080	99	26	financial	financial	ADJ
ajbmeb-1080	99	27	reporting	reporting	NOUN
ajbmeb-1080	99	28	and	and	CCONJ
ajbmeb-1080	99	29	free	free	ADJ
ajbmeb-1080	99	30	cash	cash	NOUN
ajbmeb-1080	99	31	flow	flow	NOUN
ajbmeb-1080	99	32	on	on	ADP
ajbmeb-1080	99	33	investment	investment	NOUN
ajbmeb-1080	99	34	efficiency	efficiency	NOUN
ajbmeb-1080	99	35	.	.	PUNCT
ajbmeb-1080	100	1	we	we	PRON
ajbmeb-1080	100	2	used	use	VERB
ajbmeb-1080	100	3	3,726	3,726	NUM
ajbmeb-1080	100	4	samples	sample	NOUN
ajbmeb-1080	100	5	of	of	ADP
ajbmeb-1080	100	6	chinese	chinese	ADJ
ajbmeb-1080	100	7	listed	list	VERB
ajbmeb-1080	100	8	companies	company	NOUN
ajbmeb-1080	100	9	during	during	ADP
ajbmeb-1080	100	10	the	the	DET
ajbmeb-1080	100	11	period	period	NOUN
ajbmeb-1080	100	12	2008	2008	NUM
ajbmeb-1080	100	13	-	-	SYM
ajbmeb-1080	100	14	2012	2012	NUM
ajbmeb-1080	100	15	to	to	PART
ajbmeb-1080	100	16	test	test	VERB
ajbmeb-1080	100	17	empirical	empirical	ADJ
ajbmeb-1080	100	18	models	model	NOUN
ajbmeb-1080	100	19	and	and	CCONJ
ajbmeb-1080	100	20	found	find	VERB
ajbmeb-1080	100	21	that	that	SCONJ
ajbmeb-1080	100	22	the	the	DET
ajbmeb-1080	100	23	quality	quality	NOUN
ajbmeb-1080	100	24	of	of	ADP
ajbmeb-1080	100	25	financial	financial	ADJ
ajbmeb-1080	100	26	reporting	reporting	NOUN
ajbmeb-1080	100	27	is	be	AUX
ajbmeb-1080	100	28	negatively	negatively	ADV
ajbmeb-1080	100	29	associated	associate	VERB
ajbmeb-1080	100	30	with	with	ADP
ajbmeb-1080	100	31	both	both	CCONJ
ajbmeb-1080	100	32	underinvestment	underinvestment	ADJ
ajbmeb-1080	100	33	and	and	CCONJ
ajbmeb-1080	100	34	overinvestment	overinvestment	ADJ
ajbmeb-1080	100	35	.	.	PUNCT
ajbmeb-1080	101	1	moreover	moreover	ADV
ajbmeb-1080	101	2	,	,	PUNCT
ajbmeb-1080	101	3	we	we	PRON
ajbmeb-1080	101	4	found	find	VERB
ajbmeb-1080	101	5	that	that	SCONJ
ajbmeb-1080	101	6	the	the	DET
ajbmeb-1080	101	7	quality	quality	NOUN
ajbmeb-1080	101	8	of	of	ADP
ajbmeb-1080	101	9	financial	financial	ADJ
ajbmeb-1080	101	10	reporting	reporting	NOUN
ajbmeb-1080	101	11	is	be	AUX
ajbmeb-1080	101	12	strongly	strongly	ADV
ajbmeb-1080	101	13	associated	associate	VERB
ajbmeb-1080	101	14	with	with	ADP
ajbmeb-1080	101	15	overinvestment	overinvestment	NOUN
ajbmeb-1080	101	16	for	for	ADP
ajbmeb-1080	101	17	companies	company	NOUN
ajbmeb-1080	101	18	with	with	ADP
ajbmeb-1080	101	19	large	large	ADJ
ajbmeb-1080	101	20	free	free	ADJ
ajbmeb-1080	101	21	cash	cash	NOUN
ajbmeb-1080	101	22	flow	flow	NOUN
ajbmeb-1080	101	23	,	,	PUNCT
ajbmeb-1080	101	24	suggesting	suggest	VERB
ajbmeb-1080	101	25	that	that	SCONJ
ajbmeb-1080	101	26	the	the	DET
ajbmeb-1080	101	27	quality	quality	NOUN
ajbmeb-1080	101	28	of	of	ADP
ajbmeb-1080	101	29	financial	financial	ADJ
ajbmeb-1080	101	30	reporting	reporting	NOUN
ajbmeb-1080	101	31	can	can	AUX
ajbmeb-1080	101	32	reduce	reduce	VERB
ajbmeb-1080	101	33	information	information	NOUN
ajbmeb-1080	101	34	asymmetry	asymmetry	NOUN
ajbmeb-1080	101	35	caused	cause	VERB
ajbmeb-1080	101	36	by	by	ADP
ajbmeb-1080	101	37	agency	agency	NOUN
ajbmeb-1080	101	38	conflicts	conflict	NOUN
ajbmeb-1080	101	39	between	between	ADP
ajbmeb-1080	101	40	managers	manager	NOUN
ajbmeb-1080	101	41	and	and	CCONJ
ajbmeb-1080	101	42	investors	investor	NOUN
ajbmeb-1080	101	43	.	.	PUNCT
ajbmeb-1080	102	1	this	this	DET
ajbmeb-1080	102	2	research	research	NOUN
ajbmeb-1080	102	3	extends	extend	VERB
ajbmeb-1080	102	4	to	to	ADP
ajbmeb-1080	102	5	the	the	DET
ajbmeb-1080	102	6	application	application	NOUN
ajbmeb-1080	102	7	of	of	ADP
ajbmeb-1080	102	8	quality	quality	NOUN
ajbmeb-1080	102	9	financial	financial	ADJ
ajbmeb-1080	102	10	reporting	reporting	NOUN
ajbmeb-1080	102	11	and	and	CCONJ
ajbmeb-1080	102	12	investment	investment	NOUN
ajbmeb-1080	102	13	efficiency	efficiency	NOUN
ajbmeb-1080	102	14	in	in	ADP
ajbmeb-1080	102	15	emerging	emerge	VERB
ajbmeb-1080	102	16	capital	capital	NOUN
ajbmeb-1080	102	17	markets	market	NOUN
ajbmeb-1080	102	18	in	in	ADP
ajbmeb-1080	102	19	the	the	DET
ajbmeb-1080	102	20	world	world	NOUN
ajbmeb-1080	102	21	.	.	PUNCT
ajbmeb-1080	103	1	moreover	moreover	ADV
ajbmeb-1080	103	2	,	,	PUNCT
ajbmeb-1080	103	3	this	this	PRON
ajbmeb-1080	103	4	is	be	AUX
ajbmeb-1080	103	5	the	the	DET
ajbmeb-1080	103	6	first	first	ADJ
ajbmeb-1080	103	7	study	study	NOUN
ajbmeb-1080	103	8	to	to	PART
ajbmeb-1080	103	9	analyze	analyze	VERB
ajbmeb-1080	103	10	the	the	DET
ajbmeb-1080	103	11	effect	effect	NOUN
ajbmeb-1080	103	12	of	of	ADP
ajbmeb-1080	103	13	the	the	DET
ajbmeb-1080	103	14	interaction	interaction	NOUN
ajbmeb-1080	103	15	between	between	ADP
ajbmeb-1080	103	16	financial	financial	ADJ
ajbmeb-1080	103	17	reporting	reporting	NOUN
ajbmeb-1080	103	18	quality	quality	NOUN
ajbmeb-1080	103	19	and	and	CCONJ
ajbmeb-1080	103	20	free	free	ADJ
ajbmeb-1080	103	21	cash	cash	NOUN
ajbmeb-1080	103	22	flow	flow	NOUN
ajbmeb-1080	103	23	on	on	ADP
ajbmeb-1080	103	24	investment	investment	NOUN
ajbmeb-1080	103	25	efficiency	efficiency	NOUN
ajbmeb-1080	103	26	.	.	PUNCT
ajbmeb-1080	104	1	b	b	X
ajbmeb-1080	104	2	study	study	NOUN
ajbmeb-1080	104	3	(	(	PUNCT
ajbmeb-1080	104	4	shahera	shahera	PROPN
ajbmeb-1080	104	5	,	,	PUNCT
ajbmeb-1080	104	6	naziha	naziha	PROPN
ajbmeb-1080	104	7	,	,	PUNCT
ajbmeb-1080	104	8	2018	2018	NUM
ajbmeb-1080	104	9	)	)	PUNCT
ajbmeb-1080	104	10	entitled	entitle	VERB
ajbmeb-1080	104	11	:	:	PUNCT
ajbmeb-1080	104	12	improving	improve	VERB
ajbmeb-1080	104	13	investment	investment	NOUN
ajbmeb-1080	104	14	decisions	decision	NOUN
ajbmeb-1080	104	15	using	use	VERB
ajbmeb-1080	104	16	the	the	DET
ajbmeb-1080	104	17	quality	quality	NOUN
ajbmeb-1080	104	18	of	of	ADP
ajbmeb-1080	104	19	financial	financial	ADJ
ajbmeb-1080	104	20	information	information	NOUN
ajbmeb-1080	104	21	.	.	PUNCT
ajbmeb-1080	105	1	the	the	DET
ajbmeb-1080	105	2	study	study	NOUN
ajbmeb-1080	105	3	aimed	aim	VERB
ajbmeb-1080	105	4	to	to	PART
ajbmeb-1080	105	5	identify	identify	VERB
ajbmeb-1080	105	6	the	the	DET
ajbmeb-1080	105	7	extent	extent	NOUN
ajbmeb-1080	105	8	to	to	PART
ajbmeb-1080	105	9	which	which	PRON
ajbmeb-1080	105	10	financial	financial	ADJ
ajbmeb-1080	105	11	information	information	NOUN
ajbmeb-1080	105	12	contributes	contribute	VERB
ajbmeb-1080	105	13	to	to	ADP
ajbmeb-1080	105	14	improving	improve	VERB
ajbmeb-1080	105	15	the	the	DET
ajbmeb-1080	105	16	quality	quality	NOUN
ajbmeb-1080	105	17	of	of	ADP
ajbmeb-1080	105	18	investment	investment	NOUN
ajbmeb-1080	105	19	decisions	decision	NOUN
ajbmeb-1080	105	20	,	,	PUNCT
ajbmeb-1080	105	21	and	and	CCONJ
ajbmeb-1080	105	22	this	this	PRON
ajbmeb-1080	105	23	is	be	AUX
ajbmeb-1080	105	24	what	what	PRON
ajbmeb-1080	105	25	financial	financial	ADJ
ajbmeb-1080	105	26	information	information	NOUN
ajbmeb-1080	105	27	gains	gain	VERB
ajbmeb-1080	105	28	importance	importance	NOUN
ajbmeb-1080	105	29	in	in	ADP
ajbmeb-1080	105	30	making	make	VERB
ajbmeb-1080	105	31	investment	investment	NOUN
ajbmeb-1080	105	32	decisions	decision	NOUN
ajbmeb-1080	105	33	.	.	PUNCT
ajbmeb-1080	106	1	this	this	DET
ajbmeb-1080	106	2	topic	topic	NOUN
ajbmeb-1080	106	3	aims	aim	VERB
ajbmeb-1080	106	4	,	,	PUNCT
ajbmeb-1080	106	5	through	through	ADP
ajbmeb-1080	106	6	the	the	DET
ajbmeb-1080	106	7	descriptive	descriptive	ADJ
ajbmeb-1080	106	8	analytical	analytical	ADJ
ajbmeb-1080	106	9	approach	approach	NOUN
ajbmeb-1080	106	10	,	,	PUNCT
ajbmeb-1080	106	11	to	to	PART
ajbmeb-1080	106	12	try	try	VERB
ajbmeb-1080	106	13	to	to	PART
ajbmeb-1080	106	14	identify	identify	VERB
ajbmeb-1080	106	15	investment	investment	NOUN
ajbmeb-1080	106	16	decisions	decision	NOUN
ajbmeb-1080	106	17	and	and	CCONJ
ajbmeb-1080	106	18	the	the	DET
ajbmeb-1080	106	19	elements	element	NOUN
ajbmeb-1080	106	20	of	of	ADP
ajbmeb-1080	106	21	investment	investment	NOUN
ajbmeb-1080	106	22	decisions	decision	NOUN
ajbmeb-1080	106	23	,	,	PUNCT
ajbmeb-1080	106	24	its	its	PRON
ajbmeb-1080	106	25	stages	stage	NOUN
ajbmeb-1080	106	26	and	and	CCONJ
ajbmeb-1080	106	27	objectives	objective	NOUN
ajbmeb-1080	106	28	,	,	PUNCT
ajbmeb-1080	106	29	as	as	ADV
ajbmeb-1080	106	30	well	well	ADV
ajbmeb-1080	106	31	as	as	ADP
ajbmeb-1080	106	32	the	the	DET
ajbmeb-1080	106	33	factors	factor	NOUN
ajbmeb-1080	106	34	affecting	affect	VERB
ajbmeb-1080	106	35	it	it	PRON
ajbmeb-1080	106	36	.	.	PUNCT
ajbmeb-1080	107	1	commenting	comment	VERB
ajbmeb-1080	107	2	on	on	ADP
ajbmeb-1080	107	3	previous	previous	ADJ
ajbmeb-1080	107	4	studies	study	NOUN
ajbmeb-1080	107	5	and	and	CCONJ
ajbmeb-1080	107	6	identifying	identify	VERB
ajbmeb-1080	107	7	the	the	DET
ajbmeb-1080	107	8	research	research	NOUN
ajbmeb-1080	107	9	gap	gap	NOUN
ajbmeb-1080	107	10	through	through	ADP
ajbmeb-1080	107	11	the	the	DET
ajbmeb-1080	107	12	previous	previous	ADJ
ajbmeb-1080	107	13	studies	study	NOUN
ajbmeb-1080	107	14	that	that	PRON
ajbmeb-1080	107	15	were	be	AUX
ajbmeb-1080	107	16	presented	present	VERB
ajbmeb-1080	107	17	,	,	PUNCT
ajbmeb-1080	107	18	the	the	DET
ajbmeb-1080	107	19	most	most	ADV
ajbmeb-1080	107	20	important	important	ADJ
ajbmeb-1080	107	21	results	result	NOUN
ajbmeb-1080	107	22	can	can	AUX
ajbmeb-1080	107	23	be	be	AUX
ajbmeb-1080	107	24	reached	reach	VERB
ajbmeb-1080	107	25	:	:	PUNCT
ajbmeb-1080	107	26	the	the	DET
ajbmeb-1080	107	27	researchers	researcher	NOUN
ajbmeb-1080	107	28	indicated	indicate	VERB
ajbmeb-1080	107	29	through	through	ADP
ajbmeb-1080	107	30	previous	previous	ADJ
ajbmeb-1080	107	31	studies	study	NOUN
ajbmeb-1080	107	32	that	that	PRON
ajbmeb-1080	107	33	they	they	PRON
ajbmeb-1080	107	34	agreed	agree	VERB
ajbmeb-1080	107	35	in	in	ADP
ajbmeb-1080	107	36	terms	term	NOUN
ajbmeb-1080	107	37	of	of	ADP
ajbmeb-1080	107	38	variables	variable	NOUN
ajbmeb-1080	107	39	.	.	PUNCT
ajbmeb-1080	108	1	they	they	PRON
ajbmeb-1080	108	2	used	use	VERB
ajbmeb-1080	108	3	the	the	DET
ajbmeb-1080	108	4	variable	variable	NOUN
ajbmeb-1080	108	5	(	(	PUNCT
ajbmeb-1080	108	6	electronic	electronic	ADJ
ajbmeb-1080	108	7	accounting	accounting	NOUN
ajbmeb-1080	108	8	software	software	NOUN
ajbmeb-1080	108	9	)	)	PUNCT
ajbmeb-1080	108	10	and	and	CCONJ
ajbmeb-1080	108	11	they	they	PRON
ajbmeb-1080	108	12	were	be	AUX
ajbmeb-1080	108	13	applied	apply	VERB
ajbmeb-1080	108	14	in	in	ADP
ajbmeb-1080	108	15	different	different	ADJ
ajbmeb-1080	108	16	fields	field	NOUN
ajbmeb-1080	108	17	,	,	PUNCT
ajbmeb-1080	108	18	including	include	VERB
ajbmeb-1080	108	19	public	public	ADJ
ajbmeb-1080	108	20	american	american	ADJ
ajbmeb-1080	108	21	journal	journal	PROPN
ajbmeb-1080	108	22	of	of	ADP
ajbmeb-1080	108	23	business	business	NOUN
ajbmeb-1080	108	24	management	management	NOUN
ajbmeb-1080	108	25	,	,	PUNCT
ajbmeb-1080	108	26	economics	economic	NOUN
ajbmeb-1080	108	27	and	and	CCONJ
ajbmeb-1080	108	28	banking	banking	NOUN
ajbmeb-1080	108	29	volume	volume	NOUN
ajbmeb-1080	108	30	14	14	NUM
ajbmeb-1080	108	31	july	july	PROPN
ajbmeb-1080	108	32	,	,	PUNCT
ajbmeb-1080	108	33	2023	2023	NUM
ajbmeb-1080	108	34	p	p	NOUN
ajbmeb-1080	108	35	a	a	DET
ajbmeb-1080	108	36	g	g	NOUN
ajbmeb-1080	108	37	e	e	NOUN
ajbmeb-1080	108	38	|	|	ADV
ajbmeb-1080	108	39	111	111	NUM
ajbmeb-1080	108	40	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1080	108	41	shareholding	shareholding	NOUN
ajbmeb-1080	108	42	companies	company	NOUN
ajbmeb-1080	108	43	,	,	PUNCT
ajbmeb-1080	108	44	so	so	SCONJ
ajbmeb-1080	108	45	that	that	SCONJ
ajbmeb-1080	108	46	the	the	DET
ajbmeb-1080	108	47	researcher	researcher	NOUN
ajbmeb-1080	108	48	could	could	AUX
ajbmeb-1080	108	49	start	start	VERB
ajbmeb-1080	108	50	in	in	ADP
ajbmeb-1080	108	51	his	his	PRON
ajbmeb-1080	108	52	study	study	NOUN
ajbmeb-1080	108	53	in	in	ADP
ajbmeb-1080	108	54	terms	term	NOUN
ajbmeb-1080	108	55	of	of	ADP
ajbmeb-1080	108	56	the	the	DET
ajbmeb-1080	108	57	endings	ending	NOUN
ajbmeb-1080	108	58	that	that	PRON
ajbmeb-1080	108	59	were	be	AUX
ajbmeb-1080	108	60	touched	touch	VERB
ajbmeb-1080	108	61	upon	upon	SCONJ
ajbmeb-1080	108	62	by	by	ADP
ajbmeb-1080	108	63	previous	previous	ADJ
ajbmeb-1080	108	64	studies	study	NOUN
ajbmeb-1080	108	65	,	,	PUNCT
ajbmeb-1080	108	66	complementing	complement	VERB
ajbmeb-1080	108	67	that	that	PRON
ajbmeb-1080	108	68	and	and	CCONJ
ajbmeb-1080	108	69	relying	rely	VERB
ajbmeb-1080	108	70	on	on	ADP
ajbmeb-1080	108	71	showing	show	VERB
ajbmeb-1080	108	72	what	what	PRON
ajbmeb-1080	108	73	is	be	AUX
ajbmeb-1080	108	74	new	new	ADJ
ajbmeb-1080	108	75	and	and	CCONJ
ajbmeb-1080	108	76	different	different	ADJ
ajbmeb-1080	108	77	.	.	PUNCT
ajbmeb-1080	109	1	what	what	PRON
ajbmeb-1080	109	2	the	the	DET
ajbmeb-1080	109	3	previous	previous	ADJ
ajbmeb-1080	109	4	studies	study	NOUN
ajbmeb-1080	109	5	came	come	VERB
ajbmeb-1080	109	6	up	up	ADP
ajbmeb-1080	109	7	with	with	ADP
ajbmeb-1080	109	8	and	and	CCONJ
ajbmeb-1080	109	9	benefiting	benefit	VERB
ajbmeb-1080	109	10	from	from	ADP
ajbmeb-1080	109	11	the	the	DET
ajbmeb-1080	109	12	measurement	measurement	NOUN
ajbmeb-1080	109	13	indicators	indicator	NOUN
ajbmeb-1080	109	14	that	that	SCONJ
ajbmeb-1080	109	15	the	the	DET
ajbmeb-1080	109	16	researchers	researcher	NOUN
ajbmeb-1080	109	17	adopted	adopt	VERB
ajbmeb-1080	109	18	in	in	ADP
ajbmeb-1080	109	19	their	their	PRON
ajbmeb-1080	109	20	studies	study	NOUN
ajbmeb-1080	109	21	.	.	PUNCT
ajbmeb-1080	110	1	with	with	ADP
ajbmeb-1080	110	2	regard	regard	NOUN
ajbmeb-1080	110	3	to	to	ADP
ajbmeb-1080	110	4	the	the	DET
ajbmeb-1080	110	5	variable	variable	NOUN
ajbmeb-1080	110	6	of	of	ADP
ajbmeb-1080	110	7	internal	internal	ADJ
ajbmeb-1080	110	8	control	control	NOUN
ajbmeb-1080	110	9	systems	system	NOUN
ajbmeb-1080	110	10	,	,	PUNCT
ajbmeb-1080	110	11	many	many	ADJ
ajbmeb-1080	110	12	studies	study	NOUN
ajbmeb-1080	110	13	have	have	AUX
ajbmeb-1080	110	14	been	be	AUX
ajbmeb-1080	110	15	collected	collect	VERB
ajbmeb-1080	110	16	and	and	CCONJ
ajbmeb-1080	110	17	applied	apply	VERB
ajbmeb-1080	110	18	in	in	ADP
ajbmeb-1080	110	19	more	more	ADJ
ajbmeb-1080	110	20	than	than	ADP
ajbmeb-1080	110	21	one	one	NUM
ajbmeb-1080	110	22	place	place	NOUN
ajbmeb-1080	110	23	and	and	CCONJ
ajbmeb-1080	110	24	dealt	deal	VERB
ajbmeb-1080	110	25	with	with	ADP
ajbmeb-1080	110	26	many	many	ADJ
ajbmeb-1080	110	27	variables	variable	NOUN
ajbmeb-1080	110	28	that	that	PRON
ajbmeb-1080	110	29	have	have	VERB
ajbmeb-1080	110	30	a	a	DET
ajbmeb-1080	110	31	positive	positive	ADJ
ajbmeb-1080	110	32	and	and	CCONJ
ajbmeb-1080	110	33	negative	negative	ADJ
ajbmeb-1080	110	34	impact	impact	NOUN
ajbmeb-1080	110	35	on	on	ADP
ajbmeb-1080	110	36	internal	internal	ADJ
ajbmeb-1080	110	37	control	control	NOUN
ajbmeb-1080	110	38	systems	system	NOUN
ajbmeb-1080	110	39	.	.	PUNCT
ajbmeb-1080	111	1	with	with	ADP
ajbmeb-1080	111	2	regard	regard	NOUN
ajbmeb-1080	111	3	to	to	ADP
ajbmeb-1080	111	4	the	the	DET
ajbmeb-1080	111	5	quality	quality	NOUN
ajbmeb-1080	111	6	of	of	ADP
ajbmeb-1080	111	7	investment	investment	NOUN
ajbmeb-1080	111	8	decisions	decision	NOUN
ajbmeb-1080	111	9	,	,	PUNCT
ajbmeb-1080	111	10	the	the	DET
ajbmeb-1080	111	11	research	research	NOUN
ajbmeb-1080	111	12	has	have	AUX
ajbmeb-1080	111	13	dealt	deal	VERB
ajbmeb-1080	111	14	with	with	ADP
ajbmeb-1080	111	15	many	many	ADJ
ajbmeb-1080	111	16	studies	study	NOUN
ajbmeb-1080	111	17	related	relate	VERB
ajbmeb-1080	111	18	to	to	ADP
ajbmeb-1080	111	19	the	the	DET
ajbmeb-1080	111	20	variables	variable	NOUN
ajbmeb-1080	111	21	that	that	PRON
ajbmeb-1080	111	22	affect	affect	VERB
ajbmeb-1080	111	23	the	the	DET
ajbmeb-1080	111	24	quality	quality	NOUN
ajbmeb-1080	111	25	of	of	ADP
ajbmeb-1080	111	26	investment	investment	NOUN
ajbmeb-1080	111	27	decisions	decision	NOUN
ajbmeb-1080	111	28	,	,	PUNCT
ajbmeb-1080	111	29	in	in	ADP
ajbmeb-1080	111	30	addition	addition	NOUN
ajbmeb-1080	111	31	to	to	ADP
ajbmeb-1080	111	32	the	the	DET
ajbmeb-1080	111	33	impact	impact	NOUN
ajbmeb-1080	111	34	of	of	ADP
ajbmeb-1080	111	35	those	those	DET
ajbmeb-1080	111	36	decisions	decision	NOUN
ajbmeb-1080	111	37	on	on	ADP
ajbmeb-1080	111	38	the	the	DET
ajbmeb-1080	111	39	variables	variable	NOUN
ajbmeb-1080	111	40	,	,	PUNCT
ajbmeb-1080	111	41	that	that	ADV
ajbmeb-1080	111	42	is	is	ADV
ajbmeb-1080	111	43	,	,	PUNCT
ajbmeb-1080	111	44	what	what	PRON
ajbmeb-1080	111	45	you	you	PRON
ajbmeb-1080	111	46	can	can	AUX
ajbmeb-1080	111	47	get	get	VERB
ajbmeb-1080	111	48	from	from	ADP
ajbmeb-1080	111	49	the	the	DET
ajbmeb-1080	111	50	quality	quality	NOUN
ajbmeb-1080	111	51	of	of	ADP
ajbmeb-1080	111	52	investment	investment	NOUN
ajbmeb-1080	111	53	decisions	decision	NOUN
ajbmeb-1080	111	54	and	and	CCONJ
ajbmeb-1080	111	55	what	what	PRON
ajbmeb-1080	111	56	you	you	PRON
ajbmeb-1080	111	57	can	can	AUX
ajbmeb-1080	111	58	reach	reach	VERB
ajbmeb-1080	111	59	through	through	ADP
ajbmeb-1080	111	60	it	it	PRON
ajbmeb-1080	111	61	to	to	ADP
ajbmeb-1080	111	62	the	the	DET
ajbmeb-1080	111	63	quality	quality	NOUN
ajbmeb-1080	111	64	of	of	ADP
ajbmeb-1080	111	65	the	the	DET
ajbmeb-1080	111	66	financial	financial	ADJ
ajbmeb-1080	111	67	statements	statement	NOUN
ajbmeb-1080	111	68	.	.	PUNCT
ajbmeb-1080	112	1	accordingly	accordingly	ADV
ajbmeb-1080	112	2	,	,	PUNCT
ajbmeb-1080	112	3	the	the	DET
ajbmeb-1080	112	4	researcher	researcher	NOUN
ajbmeb-1080	112	5	was	be	AUX
ajbmeb-1080	112	6	able	able	ADJ
ajbmeb-1080	112	7	,	,	PUNCT
ajbmeb-1080	112	8	through	through	ADP
ajbmeb-1080	112	9	the	the	DET
ajbmeb-1080	112	10	previous	previous	ADJ
ajbmeb-1080	112	11	studies	study	NOUN
ajbmeb-1080	112	12	,	,	PUNCT
ajbmeb-1080	112	13	to	to	PART
ajbmeb-1080	112	14	obtain	obtain	VERB
ajbmeb-1080	112	15	a	a	DET
ajbmeb-1080	112	16	quantity	quantity	NOUN
ajbmeb-1080	112	17	of	of	ADP
ajbmeb-1080	112	18	information	information	NOUN
ajbmeb-1080	112	19	regarding	regard	VERB
ajbmeb-1080	112	20	the	the	DET
ajbmeb-1080	112	21	study	study	NOUN
ajbmeb-1080	112	22	variables	variable	NOUN
ajbmeb-1080	112	23	and	and	CCONJ
ajbmeb-1080	112	24	the	the	DET
ajbmeb-1080	112	25	measurement	measurement	NOUN
ajbmeb-1080	112	26	indicators	indicator	NOUN
ajbmeb-1080	112	27	for	for	ADP
ajbmeb-1080	112	28	those	those	DET
ajbmeb-1080	112	29	variables	variable	NOUN
ajbmeb-1080	112	30	,	,	PUNCT
ajbmeb-1080	112	31	in	in	ADP
ajbmeb-1080	112	32	addition	addition	NOUN
ajbmeb-1080	112	33	to	to	ADP
ajbmeb-1080	112	34	the	the	DET
ajbmeb-1080	112	35	goals	goal	NOUN
ajbmeb-1080	112	36	and	and	CCONJ
ajbmeb-1080	112	37	results	result	NOUN
ajbmeb-1080	112	38	reached	reach	VERB
ajbmeb-1080	112	39	by	by	ADP
ajbmeb-1080	112	40	those	those	DET
ajbmeb-1080	112	41	studies	study	NOUN
ajbmeb-1080	112	42	.	.	PUNCT
ajbmeb-1080	113	1	the	the	DET
ajbmeb-1080	113	2	gap	gap	NOUN
ajbmeb-1080	113	3	in	in	ADP
ajbmeb-1080	113	4	this	this	DET
ajbmeb-1080	113	5	study	study	NOUN
ajbmeb-1080	113	6	lies	lie	VERB
ajbmeb-1080	113	7	in	in	ADP
ajbmeb-1080	113	8	the	the	DET
ajbmeb-1080	113	9	results	result	NOUN
ajbmeb-1080	113	10	it	it	PRON
ajbmeb-1080	113	11	will	will	AUX
ajbmeb-1080	113	12	reach	reach	VERB
ajbmeb-1080	113	13	through	through	ADP
ajbmeb-1080	113	14	the	the	DET
ajbmeb-1080	113	15	method	method	NOUN
ajbmeb-1080	113	16	of	of	ADP
ajbmeb-1080	113	17	linking	link	VERB
ajbmeb-1080	113	18	the	the	DET
ajbmeb-1080	113	19	variables	variable	NOUN
ajbmeb-1080	113	20	of	of	ADP
ajbmeb-1080	113	21	the	the	DET
ajbmeb-1080	113	22	study	study	NOUN
ajbmeb-1080	113	23	,	,	PUNCT
ajbmeb-1080	113	24	which	which	PRON
ajbmeb-1080	113	25	is	be	AUX
ajbmeb-1080	113	26	(	(	PUNCT
ajbmeb-1080	113	27	the	the	DET
ajbmeb-1080	113	28	role	role	NOUN
ajbmeb-1080	113	29	of	of	ADP
ajbmeb-1080	113	30	electronic	electronic	ADJ
ajbmeb-1080	113	31	accounting	accounting	NOUN
ajbmeb-1080	113	32	programs	program	NOUN
ajbmeb-1080	113	33	in	in	ADP
ajbmeb-1080	113	34	strengthening	strengthen	VERB
ajbmeb-1080	113	35	the	the	DET
ajbmeb-1080	113	36	internal	internal	ADJ
ajbmeb-1080	113	37	control	control	NOUN
ajbmeb-1080	113	38	system	system	NOUN
ajbmeb-1080	113	39	and	and	CCONJ
ajbmeb-1080	113	40	its	its	PRON
ajbmeb-1080	113	41	reflection	reflection	NOUN
ajbmeb-1080	113	42	on	on	ADP
ajbmeb-1080	113	43	the	the	DET
ajbmeb-1080	113	44	quality	quality	NOUN
ajbmeb-1080	113	45	of	of	ADP
ajbmeb-1080	113	46	the	the	DET
ajbmeb-1080	113	47	investment	investment	NOUN
ajbmeb-1080	113	48	decision	decision	NOUN
ajbmeb-1080	113	49	)	)	PUNCT
ajbmeb-1080	113	50	,	,	PUNCT
ajbmeb-1080	113	51	which	which	PRON
ajbmeb-1080	113	52	was	be	AUX
ajbmeb-1080	113	53	not	not	PART
ajbmeb-1080	113	54	raised	raise	VERB
ajbmeb-1080	113	55	in	in	ADP
ajbmeb-1080	113	56	most	most	ADJ
ajbmeb-1080	113	57	cases	case	NOUN
ajbmeb-1080	113	58	in	in	ADP
ajbmeb-1080	113	59	a	a	DET
ajbmeb-1080	113	60	previous	previous	ADJ
ajbmeb-1080	113	61	study	study	NOUN
ajbmeb-1080	113	62	through	through	ADP
ajbmeb-1080	113	63	the	the	DET
ajbmeb-1080	113	64	field	field	NOUN
ajbmeb-1080	113	65	of	of	ADP
ajbmeb-1080	113	66	work	work	NOUN
ajbmeb-1080	113	67	that	that	PRON
ajbmeb-1080	113	68	will	will	AUX
ajbmeb-1080	113	69	be	be	AUX
ajbmeb-1080	113	70	dealt	deal	VERB
ajbmeb-1080	113	71	with	with	ADP
ajbmeb-1080	113	72	in	in	ADP
ajbmeb-1080	113	73	this	this	DET
ajbmeb-1080	113	74	study	study	NOUN
ajbmeb-1080	113	75	.	.	PUNCT
ajbmeb-1080	114	1	the	the	DET
ajbmeb-1080	114	2	study	study	NOUN
ajbmeb-1080	114	3	is	be	AUX
ajbmeb-1080	114	4	a	a	DET
ajbmeb-1080	114	5	public	public	ADJ
ajbmeb-1080	114	6	shareholding	shareholding	NOUN
ajbmeb-1080	114	7	company	company	NOUN
ajbmeb-1080	114	8	.	.	PUNCT
ajbmeb-1080	115	1	the	the	DET
ajbmeb-1080	115	2	second	second	ADJ
ajbmeb-1080	115	3	chapter	chapter	NOUN
ajbmeb-1080	115	4	:	:	PUNCT
ajbmeb-1080	115	5	the	the	DET
ajbmeb-1080	115	6	theoretical	theoretical	ADJ
ajbmeb-1080	115	7	construction	construction	NOUN
ajbmeb-1080	115	8	of	of	ADP
ajbmeb-1080	115	9	the	the	DET
ajbmeb-1080	115	10	relationship	relationship	NOUN
ajbmeb-1080	115	11	between	between	ADP
ajbmeb-1080	115	12	electronic	electronic	ADJ
ajbmeb-1080	115	13	accounting	accounting	NOUN
ajbmeb-1080	115	14	programs	program	NOUN
ajbmeb-1080	115	15	and	and	CCONJ
ajbmeb-1080	115	16	their	their	PRON
ajbmeb-1080	115	17	effects	effect	NOUN
ajbmeb-1080	115	18	on	on	ADP
ajbmeb-1080	115	19	the	the	DET
ajbmeb-1080	115	20	quality	quality	NOUN
ajbmeb-1080	115	21	of	of	ADP
ajbmeb-1080	115	22	investment	investment	NOUN
ajbmeb-1080	115	23	decisions	decision	NOUN
ajbmeb-1080	115	24	through	through	ADP
ajbmeb-1080	115	25	the	the	DET
ajbmeb-1080	115	26	mediating	mediate	VERB
ajbmeb-1080	115	27	role	role	NOUN
ajbmeb-1080	115	28	of	of	ADP
ajbmeb-1080	115	29	strengthening	strengthen	VERB
ajbmeb-1080	115	30	internal	internal	ADJ
ajbmeb-1080	115	31	control	control	NOUN
ajbmeb-1080	115	32	systems	system	NOUN
ajbmeb-1080	115	33	.	.	PUNCT
ajbmeb-1080	116	1	1.2	1.2	NUM
ajbmeb-1080	116	2	the	the	DET
ajbmeb-1080	116	3	first	first	ADJ
ajbmeb-1080	116	4	topic	topic	NOUN
ajbmeb-1080	116	5	:	:	PUNCT
ajbmeb-1080	116	6	electronic	electronic	ADJ
ajbmeb-1080	116	7	accounting	accounting	NOUN
ajbmeb-1080	116	8	1.1.2	1.1.2	NUM
ajbmeb-1080	116	9	introduction	introduction	NOUN
ajbmeb-1080	116	10	the	the	DET
ajbmeb-1080	116	11	nature	nature	NOUN
ajbmeb-1080	116	12	of	of	ADP
ajbmeb-1080	116	13	the	the	DET
ajbmeb-1080	116	14	world	world	NOUN
ajbmeb-1080	116	15	in	in	ADP
ajbmeb-1080	116	16	which	which	PRON
ajbmeb-1080	116	17	economic	economic	ADJ
ajbmeb-1080	116	18	blocs	bloc	NOUN
ajbmeb-1080	116	19	prevail	prevail	VERB
ajbmeb-1080	116	20	,	,	PUNCT
ajbmeb-1080	116	21	the	the	DET
ajbmeb-1080	116	22	growing	grow	VERB
ajbmeb-1080	116	23	volume	volume	NOUN
ajbmeb-1080	116	24	of	of	ADP
ajbmeb-1080	116	25	electronic	electronic	ADJ
ajbmeb-1080	116	26	business	business	NOUN
ajbmeb-1080	116	27	,	,	PUNCT
ajbmeb-1080	116	28	the	the	DET
ajbmeb-1080	116	29	magnitude	magnitude	NOUN
ajbmeb-1080	116	30	of	of	ADP
ajbmeb-1080	116	31	investments	investment	NOUN
ajbmeb-1080	116	32	and	and	CCONJ
ajbmeb-1080	116	33	the	the	DET
ajbmeb-1080	116	34	amazing	amazing	ADJ
ajbmeb-1080	116	35	progress	progress	NOUN
ajbmeb-1080	116	36	in	in	ADP
ajbmeb-1080	116	37	information	information	NOUN
ajbmeb-1080	116	38	technology	technology	NOUN
ajbmeb-1080	116	39	based	base	VERB
ajbmeb-1080	116	40	on	on	ADP
ajbmeb-1080	116	41	the	the	DET
ajbmeb-1080	116	42	use	use	NOUN
ajbmeb-1080	116	43	of	of	ADP
ajbmeb-1080	116	44	computers	computer	NOUN
ajbmeb-1080	116	45	,	,	PUNCT
ajbmeb-1080	116	46	so	so	ADV
ajbmeb-1080	116	47	the	the	DET
ajbmeb-1080	116	48	electronic	electronic	ADJ
ajbmeb-1080	116	49	accounting	accounting	NOUN
ajbmeb-1080	116	50	information	information	NOUN
ajbmeb-1080	116	51	system	system	NOUN
ajbmeb-1080	116	52	is	be	AUX
ajbmeb-1080	116	53	one	one	NUM
ajbmeb-1080	116	54	of	of	ADP
ajbmeb-1080	116	55	the	the	DET
ajbmeb-1080	116	56	important	important	ADJ
ajbmeb-1080	116	57	controls	control	NOUN
ajbmeb-1080	116	58	in	in	ADP
ajbmeb-1080	116	59	technological	technological	ADJ
ajbmeb-1080	116	60	progress	progress	NOUN
ajbmeb-1080	116	61	,	,	PUNCT
ajbmeb-1080	116	62	and	and	CCONJ
ajbmeb-1080	116	63	electronic	electronic	ADJ
ajbmeb-1080	116	64	accounting	accounting	NOUN
ajbmeb-1080	116	65	has	have	AUX
ajbmeb-1080	116	66	witnessed	witness	VERB
ajbmeb-1080	116	67	many	many	ADJ
ajbmeb-1080	116	68	fundamental	fundamental	ADJ
ajbmeb-1080	116	69	changes	change	NOUN
ajbmeb-1080	116	70	and	and	CCONJ
ajbmeb-1080	116	71	the	the	DET
ajbmeb-1080	116	72	reason	reason	NOUN
ajbmeb-1080	116	73	for	for	ADP
ajbmeb-1080	116	74	this	this	PRON
ajbmeb-1080	116	75	is	be	AUX
ajbmeb-1080	116	76	due	due	ADJ
ajbmeb-1080	116	77	to	to	ADP
ajbmeb-1080	116	78	the	the	DET
ajbmeb-1080	116	79	change	change	NOUN
ajbmeb-1080	116	80	in	in	ADP
ajbmeb-1080	116	81	the	the	DET
ajbmeb-1080	116	82	commercial	commercial	ADJ
ajbmeb-1080	116	83	and	and	CCONJ
ajbmeb-1080	116	84	industrial	industrial	ADJ
ajbmeb-1080	116	85	environment	environment	NOUN
ajbmeb-1080	116	86	and	and	CCONJ
ajbmeb-1080	116	87	the	the	DET
ajbmeb-1080	116	88	technology	technology	NOUN
ajbmeb-1080	116	89	of	of	ADP
ajbmeb-1080	116	90	computer	computer	NOUN
ajbmeb-1080	116	91	devices	device	NOUN
ajbmeb-1080	116	92	that	that	PRON
ajbmeb-1080	116	93	have	have	VERB
ajbmeb-1080	116	94	a	a	DET
ajbmeb-1080	116	95	high	high	ADJ
ajbmeb-1080	116	96	capacity	capacity	NOUN
ajbmeb-1080	116	97	to	to	PART
ajbmeb-1080	116	98	process	process	VERB
ajbmeb-1080	116	99	a	a	DET
ajbmeb-1080	116	100	huge	huge	ADJ
ajbmeb-1080	116	101	number	number	NOUN
ajbmeb-1080	116	102	of	of	ADP
ajbmeb-1080	116	103	accounting	accounting	NOUN
ajbmeb-1080	116	104	operations	operation	NOUN
ajbmeb-1080	116	105	in	in	ADP
ajbmeb-1080	116	106	a	a	DET
ajbmeb-1080	116	107	short	short	ADJ
ajbmeb-1080	116	108	period	period	NOUN
ajbmeb-1080	116	109	of	of	ADP
ajbmeb-1080	116	110	time	time	NOUN
ajbmeb-1080	116	111	,	,	PUNCT
ajbmeb-1080	116	112	in	in	ADP
ajbmeb-1080	116	113	addition	addition	NOUN
ajbmeb-1080	116	114	to	to	ADP
ajbmeb-1080	116	115	that	that	PRON
ajbmeb-1080	116	116	this	this	DET
ajbmeb-1080	116	117	advanced	advanced	ADJ
ajbmeb-1080	116	118	technology	technology	NOUN
ajbmeb-1080	116	119	,	,	PUNCT
ajbmeb-1080	116	120	which	which	PRON
ajbmeb-1080	116	121	has	have	AUX
ajbmeb-1080	116	122	become	become	VERB
ajbmeb-1080	116	123	available	available	ADJ
ajbmeb-1080	116	124	at	at	ADP
ajbmeb-1080	116	125	the	the	DET
ajbmeb-1080	116	126	lowest	low	ADJ
ajbmeb-1080	116	127	cost	cost	NOUN
ajbmeb-1080	116	128	,	,	PUNCT
ajbmeb-1080	116	129	has	have	AUX
ajbmeb-1080	116	130	enabled	enable	VERB
ajbmeb-1080	116	131	the	the	DET
ajbmeb-1080	116	132	management	management	NOUN
ajbmeb-1080	116	133	to	to	PART
ajbmeb-1080	116	134	save	save	VERB
ajbmeb-1080	116	135	and	and	CCONJ
ajbmeb-1080	116	136	process	process	VERB
ajbmeb-1080	116	137	large	large	ADJ
ajbmeb-1080	116	138	-	-	PUNCT
ajbmeb-1080	116	139	scale	scale	NOUN
ajbmeb-1080	116	140	data	datum	NOUN
ajbmeb-1080	116	141	used	use	VERB
ajbmeb-1080	116	142	in	in	ADP
ajbmeb-1080	116	143	decision	decision	NOUN
ajbmeb-1080	116	144	-	-	PUNCT
ajbmeb-1080	116	145	making	making	NOUN
ajbmeb-1080	116	146	without	without	ADP
ajbmeb-1080	116	147	increasing	increase	VERB
ajbmeb-1080	116	148	from	from	ADP
ajbmeb-1080	116	149	the	the	DET
ajbmeb-1080	116	150	production	production	NOUN
ajbmeb-1080	116	151	cost	cost	NOUN
ajbmeb-1080	116	152	of	of	ADP
ajbmeb-1080	116	153	the	the	DET
ajbmeb-1080	116	154	institution	institution	NOUN
ajbmeb-1080	116	155	and	and	CCONJ
ajbmeb-1080	116	156	during	during	ADP
ajbmeb-1080	116	157	all	all	DET
ajbmeb-1080	116	158	stages	stage	NOUN
ajbmeb-1080	116	159	,	,	PUNCT
ajbmeb-1080	116	160	this	this	DET
ajbmeb-1080	116	161	application	application	NOUN
ajbmeb-1080	116	162	contributed	contribute	VERB
ajbmeb-1080	116	163	to	to	ADP
ajbmeb-1080	116	164	a	a	DET
ajbmeb-1080	116	165	significant	significant	ADJ
ajbmeb-1080	116	166	degree	degree	NOUN
ajbmeb-1080	116	167	in	in	ADP
ajbmeb-1080	116	168	the	the	DET
ajbmeb-1080	116	169	performance	performance	NOUN
ajbmeb-1080	116	170	of	of	ADP
ajbmeb-1080	116	171	the	the	DET
ajbmeb-1080	116	172	work	work	NOUN
ajbmeb-1080	116	173	of	of	ADP
ajbmeb-1080	116	174	the	the	DET
ajbmeb-1080	116	175	specialized	specialized	ADJ
ajbmeb-1080	116	176	auditing	auditing	NOUN
ajbmeb-1080	116	177	authority	authority	NOUN
ajbmeb-1080	116	178	,	,	PUNCT
ajbmeb-1080	116	179	as	as	SCONJ
ajbmeb-1080	116	180	the	the	DET
ajbmeb-1080	116	181	auditing	auditing	NOUN
ajbmeb-1080	116	182	related	relate	VERB
ajbmeb-1080	116	183	authorities	authority	NOUN
ajbmeb-1080	116	184	seek	seek	VERB
ajbmeb-1080	116	185	to	to	PART
ajbmeb-1080	116	186	activate	activate	VERB
ajbmeb-1080	116	187	the	the	DET
ajbmeb-1080	116	188	role	role	NOUN
ajbmeb-1080	116	189	of	of	ADP
ajbmeb-1080	116	190	the	the	DET
ajbmeb-1080	116	191	profession	profession	NOUN
ajbmeb-1080	116	192	through	through	ADP
ajbmeb-1080	116	193	the	the	DET
ajbmeb-1080	116	194	accounting	accounting	NOUN
ajbmeb-1080	116	195	standard	standard	ADJ
ajbmeb-1080	116	196	application	application	NOUN
ajbmeb-1080	116	197	that	that	PRON
ajbmeb-1080	116	198	gives	give	VERB
ajbmeb-1080	116	199	a	a	DET
ajbmeb-1080	116	200	sound	sound	ADJ
ajbmeb-1080	116	201	and	and	CCONJ
ajbmeb-1080	116	202	effective	effective	ADJ
ajbmeb-1080	116	203	character	character	NOUN
ajbmeb-1080	116	204	to	to	ADP
ajbmeb-1080	116	205	the	the	DET
ajbmeb-1080	116	206	preparation	preparation	NOUN
ajbmeb-1080	116	207	of	of	ADP
ajbmeb-1080	116	208	useful	useful	ADJ
ajbmeb-1080	116	209	reports	report	NOUN
ajbmeb-1080	116	210	that	that	PRON
ajbmeb-1080	116	211	obligate	obligate	NOUN
ajbmeb-1080	116	212	institutions	institution	NOUN
ajbmeb-1080	116	213	to	to	ADP
ajbmeb-1080	116	214	the	the	DET
ajbmeb-1080	116	215	emerging	emerge	VERB
ajbmeb-1080	116	216	decisions	decision	NOUN
ajbmeb-1080	116	217	in	in	ADP
ajbmeb-1080	116	218	order	order	NOUN
ajbmeb-1080	116	219	to	to	PART
ajbmeb-1080	116	220	follow	follow	VERB
ajbmeb-1080	116	221	an	an	DET
ajbmeb-1080	116	222	accurate	accurate	ADJ
ajbmeb-1080	116	223	accounting	accounting	NOUN
ajbmeb-1080	116	224	approach	approach	NOUN
ajbmeb-1080	116	225	that	that	PRON
ajbmeb-1080	116	226	guarantees	guarantee	VERB
ajbmeb-1080	116	227	success	success	NOUN
ajbmeb-1080	116	228	and	and	CCONJ
ajbmeb-1080	116	229	continuity	continuity	NOUN
ajbmeb-1080	116	230	in	in	ADP
ajbmeb-1080	116	231	light	light	NOUN
ajbmeb-1080	116	232	of	of	ADP
ajbmeb-1080	116	233	major	major	ADJ
ajbmeb-1080	116	234	economic	economic	ADJ
ajbmeb-1080	116	235	challenges	challenge	NOUN
ajbmeb-1080	116	236	(	(	PUNCT
ajbmeb-1080	116	237	haddadi	haddadi	NOUN
ajbmeb-1080	116	238	et	et	PROPN
ajbmeb-1080	116	239	al	al	PROPN
ajbmeb-1080	116	240	.	.	PROPN
ajbmeb-1080	116	241	,	,	PUNCT
ajbmeb-1080	116	242	2018	2018	NUM
ajbmeb-1080	116	243	(	(	PUNCT
ajbmeb-1080	116	244	.	.	PUNCT
ajbmeb-1080	117	1	2.1.2	2.1.2	NUM
ajbmeb-1080	117	2	the	the	DET
ajbmeb-1080	117	3	concept	concept	NOUN
ajbmeb-1080	117	4	of	of	ADP
ajbmeb-1080	117	5	electronic	electronic	ADJ
ajbmeb-1080	117	6	accounting	accounting	NOUN
ajbmeb-1080	117	7	.	.	PUNCT
ajbmeb-1080	118	1	electronic	electronic	ADJ
ajbmeb-1080	118	2	accounting	accounting	NOUN
ajbmeb-1080	118	3	has	have	AUX
ajbmeb-1080	118	4	been	be	AUX
ajbmeb-1080	118	5	defined	define	VERB
ajbmeb-1080	118	6	as	as	ADP
ajbmeb-1080	118	7	"	"	PUNCT
ajbmeb-1080	118	8	the	the	DET
ajbmeb-1080	118	9	practical	practical	ADJ
ajbmeb-1080	118	10	application	application	NOUN
ajbmeb-1080	118	11	of	of	ADP
ajbmeb-1080	118	12	computer	computer	NOUN
ajbmeb-1080	118	13	uses	use	VERB
ajbmeb-1080	118	14	in	in	ADP
ajbmeb-1080	118	15	the	the	DET
ajbmeb-1080	118	16	field	field	NOUN
ajbmeb-1080	118	17	of	of	ADP
ajbmeb-1080	118	18	accounting	account	VERB
ajbmeb-1080	118	19	in	in	ADP
ajbmeb-1080	118	20	general	general	ADJ
ajbmeb-1080	118	21	,	,	PUNCT
ajbmeb-1080	118	22	and	and	CCONJ
ajbmeb-1080	118	23	it	it	PRON
ajbmeb-1080	118	24	has	have	AUX
ajbmeb-1080	118	25	made	make	VERB
ajbmeb-1080	118	26	the	the	DET
ajbmeb-1080	118	27	mechanism	mechanism	NOUN
ajbmeb-1080	118	28	of	of	ADP
ajbmeb-1080	118	29	recording	recording	NOUN
ajbmeb-1080	118	30	and	and	CCONJ
ajbmeb-1080	118	31	processing	processing	NOUN
ajbmeb-1080	118	32	operations	operation	NOUN
ajbmeb-1080	118	33	very	very	ADV
ajbmeb-1080	118	34	quickly	quickly	ADV
ajbmeb-1080	118	35	and	and	CCONJ
ajbmeb-1080	118	36	accurately	accurately	ADV
ajbmeb-1080	118	37	.	.	PUNCT
ajbmeb-1080	119	1	these	these	DET
ajbmeb-1080	119	2	uses	use	NOUN
ajbmeb-1080	119	3	have	have	AUX
ajbmeb-1080	119	4	developed	develop	VERB
ajbmeb-1080	119	5	so	so	SCONJ
ajbmeb-1080	119	6	that	that	SCONJ
ajbmeb-1080	119	7	they	they	PRON
ajbmeb-1080	119	8	have	have	AUX
ajbmeb-1080	119	9	become	become	VERB
ajbmeb-1080	119	10	systems	system	NOUN
ajbmeb-1080	119	11	linking	link	VERB
ajbmeb-1080	119	12	the	the	DET
ajbmeb-1080	119	13	various	various	ADJ
ajbmeb-1080	119	14	components	component	NOUN
ajbmeb-1080	119	15	and	and	CCONJ
ajbmeb-1080	119	16	departments	department	NOUN
ajbmeb-1080	119	17	of	of	ADP
ajbmeb-1080	119	18	the	the	DET
ajbmeb-1080	119	19	enterprise	enterprise	NOUN
ajbmeb-1080	119	20	to	to	PART
ajbmeb-1080	119	21	create	create	VERB
ajbmeb-1080	119	22	integration	integration	NOUN
ajbmeb-1080	119	23	among	among	ADP
ajbmeb-1080	119	24	them	they	PRON
ajbmeb-1080	119	25	and	and	CCONJ
ajbmeb-1080	119	26	to	to	PART
ajbmeb-1080	119	27	facilitate	facilitate	VERB
ajbmeb-1080	119	28	work	work	NOUN
ajbmeb-1080	119	29	within	within	ADP
ajbmeb-1080	119	30	the	the	DET
ajbmeb-1080	119	31	enterprise	enterprise	NOUN
ajbmeb-1080	119	32	as	as	ADP
ajbmeb-1080	119	33	a	a	DET
ajbmeb-1080	119	34	whole	whole	NOUN
ajbmeb-1080	119	35	and	and	CCONJ
ajbmeb-1080	119	36	through	through	ADP
ajbmeb-1080	119	37	these	these	DET
ajbmeb-1080	119	38	systems	system	NOUN
ajbmeb-1080	119	39	the	the	DET
ajbmeb-1080	119	40	procurement	procurement	NOUN
ajbmeb-1080	119	41	elements	element	NOUN
ajbmeb-1080	119	42	are	be	AUX
ajbmeb-1080	119	43	linked	link	VERB
ajbmeb-1080	119	44	to	to	ADP
ajbmeb-1080	119	45	inventory	inventory	NOUN
ajbmeb-1080	119	46	,	,	PUNCT
ajbmeb-1080	119	47	human	human	ADJ
ajbmeb-1080	119	48	resource	resource	NOUN
ajbmeb-1080	119	49	management	management	NOUN
ajbmeb-1080	119	50	and	and	CCONJ
ajbmeb-1080	119	51	customer	customer	NOUN
ajbmeb-1080	119	52	service	service	NOUN
ajbmeb-1080	119	53	"	"	PUNCT
ajbmeb-1080	119	54	(	(	PUNCT
ajbmeb-1080	119	55	al	al	PROPN
ajbmeb-1080	119	56	-	-	PUNCT
ajbmeb-1080	119	57	hussein	hussein	PROPN
ajbmeb-1080	119	58	,	,	PUNCT
ajbmeb-1080	119	59	2013	2013	NUM
ajbmeb-1080	119	60	)	)	PUNCT
ajbmeb-1080	119	61	.	.	PUNCT
ajbmeb-1080	120	1	american	american	PROPN
ajbmeb-1080	120	2	journal	journal	PROPN
ajbmeb-1080	120	3	of	of	ADP
ajbmeb-1080	120	4	business	business	NOUN
ajbmeb-1080	120	5	management	management	NOUN
ajbmeb-1080	120	6	,	,	PUNCT
ajbmeb-1080	120	7	economics	economic	NOUN
ajbmeb-1080	120	8	and	and	CCONJ
ajbmeb-1080	120	9	banking	banking	NOUN
ajbmeb-1080	120	10	volume	volume	NOUN
ajbmeb-1080	120	11	14	14	NUM
ajbmeb-1080	120	12	july	july	PROPN
ajbmeb-1080	120	13	,	,	PUNCT
ajbmeb-1080	120	14	2023	2023	NUM
ajbmeb-1080	120	15	p	p	NOUN
ajbmeb-1080	120	16	a	a	DET
ajbmeb-1080	120	17	g	g	NOUN
ajbmeb-1080	120	18	e	e	NOUN
ajbmeb-1080	120	19	|	|	ADP
ajbmeb-1080	120	20	112	112	NUM
ajbmeb-1080	120	21	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-1080	120	22	anis	anis	PROPN
ajbmeb-1080	120	23	and	and	CCONJ
ajbmeb-1080	120	24	omar	omar	PROPN
ajbmeb-1080	120	25	(	(	PUNCT
ajbmeb-1080	120	26	2016	2016	NUM
ajbmeb-1080	120	27	)	)	PUNCT
ajbmeb-1080	120	28	defined	define	VERB
ajbmeb-1080	120	29	electronic	electronic	ADJ
ajbmeb-1080	120	30	accounting	accounting	NOUN
ajbmeb-1080	120	31	as	as	ADP
ajbmeb-1080	120	32	a	a	DET
ajbmeb-1080	120	33	set	set	NOUN
ajbmeb-1080	120	34	of	of	ADP
ajbmeb-1080	120	35	elements	element	NOUN
ajbmeb-1080	120	36	resources	resource	NOUN
ajbmeb-1080	120	37	(	(	PUNCT
ajbmeb-1080	120	38	individuals	individual	NOUN
ajbmeb-1080	120	39	,	,	PUNCT
ajbmeb-1080	120	40	equipment	equipment	NOUN
ajbmeb-1080	120	41	,	,	PUNCT
ajbmeb-1080	120	42	machines	machine	NOUN
ajbmeb-1080	120	43	,	,	PUNCT
ajbmeb-1080	120	44	funds	fund	NOUN
ajbmeb-1080	120	45	,	,	PUNCT
ajbmeb-1080	120	46	records	record	NOUN
ajbmeb-1080	120	47	,	,	PUNCT
ajbmeb-1080	120	48	and	and	CCONJ
ajbmeb-1080	120	49	others	other	NOUN
ajbmeb-1080	120	50	that	that	PRON
ajbmeb-1080	120	51	are	be	AUX
ajbmeb-1080	120	52	linked	link	VERB
ajbmeb-1080	120	53	and	and	CCONJ
ajbmeb-1080	120	54	homogenous	homogenous	ADJ
ajbmeb-1080	120	55	that	that	SCONJ
ajbmeb-1080	120	56	interact	interact	VERB
ajbmeb-1080	120	57	with	with	ADP
ajbmeb-1080	120	58	each	each	DET
ajbmeb-1080	120	59	other	other	ADJ
ajbmeb-1080	120	60	within	within	ADP
ajbmeb-1080	120	61	a	a	DET
ajbmeb-1080	120	62	specific	specific	ADJ
ajbmeb-1080	120	63	framework	framework	NOUN
ajbmeb-1080	120	64	(	(	PUNCT
ajbmeb-1080	120	65	without	without	ADP
ajbmeb-1080	120	66	the	the	DET
ajbmeb-1080	120	67	system	system	NOUN
ajbmeb-1080	120	68	)	)	PUNCT
ajbmeb-1080	120	69	,	,	PUNCT
ajbmeb-1080	120	70	working	work	VERB
ajbmeb-1080	120	71	as	as	ADP
ajbmeb-1080	120	72	a	a	DET
ajbmeb-1080	120	73	single	single	ADJ
ajbmeb-1080	120	74	unit	unit	NOUN
ajbmeb-1080	120	75	to	to	PART
ajbmeb-1080	120	76	achieve	achieve	VERB
ajbmeb-1080	120	77	these	these	PRON
ajbmeb-1080	120	78	,	,	PUNCT
ajbmeb-1080	120	79	or	or	CCONJ
ajbmeb-1080	120	80	a	a	DET
ajbmeb-1080	120	81	set	set	NOUN
ajbmeb-1080	120	82	of	of	ADP
ajbmeb-1080	120	83	goals	goal	NOUN
ajbmeb-1080	120	84	under	under	ADP
ajbmeb-1080	120	85	general	general	ADJ
ajbmeb-1080	120	86	conditions	condition	NOUN
ajbmeb-1080	120	87	(	(	PUNCT
ajbmeb-1080	120	88	the	the	DET
ajbmeb-1080	120	89	system	system	NOUN
ajbmeb-1080	120	90	environment	environment	NOUN
ajbmeb-1080	120	91	)	)	PUNCT
ajbmeb-1080	120	92	they	they	PRON
ajbmeb-1080	120	93	are	be	AUX
ajbmeb-1080	120	94	routinely	routinely	ADV
ajbmeb-1080	120	95	monitored	monitor	VERB
ajbmeb-1080	120	96	by	by	ADP
ajbmeb-1080	120	97	administrators	administrator	NOUN
ajbmeb-1080	120	98	.	.	PUNCT
ajbmeb-1080	121	1	the	the	DET
ajbmeb-1080	121	2	researcher	researcher	NOUN
ajbmeb-1080	121	3	believes	believe	VERB
ajbmeb-1080	121	4	that	that	SCONJ
ajbmeb-1080	121	5	electronic	electronic	ADJ
ajbmeb-1080	121	6	accounting	accounting	NOUN
ajbmeb-1080	121	7	is	be	AUX
ajbmeb-1080	121	8	to	to	PART
ajbmeb-1080	121	9	take	take	VERB
ajbmeb-1080	121	10	advantage	advantage	NOUN
ajbmeb-1080	121	11	of	of	ADP
ajbmeb-1080	121	12	technological	technological	ADJ
ajbmeb-1080	121	13	and	and	CCONJ
ajbmeb-1080	121	14	electronic	electronic	ADJ
ajbmeb-1080	121	15	means	mean	NOUN
ajbmeb-1080	121	16	in	in	ADP
ajbmeb-1080	121	17	data	data	NOUN
ajbmeb-1080	121	18	collection	collection	NOUN
ajbmeb-1080	121	19	,	,	PUNCT
ajbmeb-1080	121	20	storage	storage	NOUN
ajbmeb-1080	121	21	and	and	CCONJ
ajbmeb-1080	121	22	processing	processing	NOUN
ajbmeb-1080	121	23	in	in	ADP
ajbmeb-1080	121	24	all	all	DET
ajbmeb-1080	121	25	its	its	PRON
ajbmeb-1080	121	26	forms	form	NOUN
ajbmeb-1080	121	27	,	,	PUNCT
ajbmeb-1080	121	28	whether	whether	SCONJ
ajbmeb-1080	121	29	printed	print	VERB
ajbmeb-1080	121	30	or	or	CCONJ
ajbmeb-1080	121	31	intended	intend	VERB
ajbmeb-1080	121	32	,	,	PUNCT
ajbmeb-1080	121	33	audio	audio	ADJ
ajbmeb-1080	121	34	or	or	CCONJ
ajbmeb-1080	121	35	laser	laser	NOUN
ajbmeb-1080	121	36	-	-	PUNCT
ajbmeb-1080	121	37	processed	process	VERB
ajbmeb-1080	121	38	,	,	PUNCT
ajbmeb-1080	121	39	and	and	CCONJ
ajbmeb-1080	121	40	then	then	ADV
ajbmeb-1080	121	41	transmitted	transmit	VERB
ajbmeb-1080	121	42	and	and	CCONJ
ajbmeb-1080	121	43	retrieved	retrieve	VERB
ajbmeb-1080	121	44	in	in	ADP
ajbmeb-1080	121	45	order	order	NOUN
ajbmeb-1080	121	46	to	to	PART
ajbmeb-1080	121	47	achieve	achieve	VERB
ajbmeb-1080	121	48	more	more	ADV
ajbmeb-1080	121	49	effective	effective	ADJ
ajbmeb-1080	121	50	and	and	CCONJ
ajbmeb-1080	121	51	efficient	efficient	ADJ
ajbmeb-1080	121	52	management	management	NOUN
ajbmeb-1080	121	53	to	to	PART
ajbmeb-1080	121	54	achieve	achieve	VERB
ajbmeb-1080	121	55	the	the	DET
ajbmeb-1080	121	56	desired	desire	VERB
ajbmeb-1080	121	57	goals	goal	NOUN
ajbmeb-1080	121	58	.	.	PUNCT
ajbmeb-1080	122	1	3.1.2	3.1.2	NUM
ajbmeb-1080	122	2	the	the	DET
ajbmeb-1080	122	3	importance	importance	NOUN
ajbmeb-1080	122	4	of	of	ADP
ajbmeb-1080	122	5	electronic	electronic	ADJ
ajbmeb-1080	122	6	accounting	accounting	NOUN
ajbmeb-1080	122	7	.	.	PUNCT
ajbmeb-1080	123	1	the	the	DET
ajbmeb-1080	123	2	accountant	accountant	NOUN
ajbmeb-1080	123	3	needs	need	VERB
ajbmeb-1080	123	4	to	to	PART
ajbmeb-1080	123	5	expand	expand	VERB
ajbmeb-1080	123	6	the	the	DET
ajbmeb-1080	123	7	scope	scope	NOUN
ajbmeb-1080	123	8	of	of	ADP
ajbmeb-1080	123	9	the	the	DET
ajbmeb-1080	123	10	idea	idea	NOUN
ajbmeb-1080	123	11	from	from	ADP
ajbmeb-1080	123	12	the	the	DET
ajbmeb-1080	123	13	concept	concept	NOUN
ajbmeb-1080	123	14	of	of	ADP
ajbmeb-1080	123	15	traditional	traditional	ADJ
ajbmeb-1080	123	16	accounting	accounting	NOUN
ajbmeb-1080	123	17	to	to	ADP
ajbmeb-1080	123	18	the	the	DET
ajbmeb-1080	123	19	concept	concept	NOUN
ajbmeb-1080	123	20	of	of	ADP
ajbmeb-1080	123	21	accounting	accounting	NOUN
ajbmeb-1080	123	22	using	use	VERB
ajbmeb-1080	123	23	the	the	DET
ajbmeb-1080	123	24	computer	computer	NOUN
ajbmeb-1080	123	25	,	,	PUNCT
ajbmeb-1080	123	26	in	in	ADP
ajbmeb-1080	123	27	order	order	NOUN
ajbmeb-1080	123	28	to	to	PART
ajbmeb-1080	123	29	be	be	AUX
ajbmeb-1080	123	30	able	able	ADJ
ajbmeb-1080	123	31	to	to	PART
ajbmeb-1080	123	32	deal	deal	VERB
ajbmeb-1080	123	33	with	with	ADP
ajbmeb-1080	123	34	accounting	account	VERB
ajbmeb-1080	123	35	in	in	ADP
ajbmeb-1080	123	36	an	an	DET
ajbmeb-1080	123	37	easier	easy	ADJ
ajbmeb-1080	123	38	and	and	CCONJ
ajbmeb-1080	123	39	more	more	ADV
ajbmeb-1080	123	40	effective	effective	ADJ
ajbmeb-1080	123	41	manner	manner	NOUN
ajbmeb-1080	123	42	,	,	PUNCT
ajbmeb-1080	123	43	and	and	CCONJ
ajbmeb-1080	123	44	since	since	SCONJ
ajbmeb-1080	123	45	all	all	DET
ajbmeb-1080	123	46	companies	company	NOUN
ajbmeb-1080	123	47	seek	seek	VERB
ajbmeb-1080	123	48	to	to	PART
ajbmeb-1080	123	49	improve	improve	VERB
ajbmeb-1080	123	50	the	the	DET
ajbmeb-1080	123	51	level	level	NOUN
ajbmeb-1080	123	52	of	of	ADP
ajbmeb-1080	123	53	work	work	NOUN
ajbmeb-1080	123	54	performance	performance	NOUN
ajbmeb-1080	123	55	in	in	ADP
ajbmeb-1080	123	56	them	they	PRON
ajbmeb-1080	123	57	,	,	PUNCT
ajbmeb-1080	123	58	and	and	CCONJ
ajbmeb-1080	123	59	these	these	DET
ajbmeb-1080	123	60	programs	program	NOUN
ajbmeb-1080	123	61	allow	allow	VERB
ajbmeb-1080	123	62	to	to	PART
ajbmeb-1080	123	63	significantly	significantly	ADV
ajbmeb-1080	123	64	increase	increase	VERB
ajbmeb-1080	123	65	their	their	PRON
ajbmeb-1080	123	66	efficiency	efficiency	NOUN
ajbmeb-1080	123	67	,	,	PUNCT
ajbmeb-1080	123	68	through	through	ADP
ajbmeb-1080	123	69	what	what	PRON
ajbmeb-1080	123	70	it	it	PRON
ajbmeb-1080	123	71	provides	provide	VERB
ajbmeb-1080	123	72	of	of	ADP
ajbmeb-1080	123	73	special	special	ADJ
ajbmeb-1080	123	74	skills	skill	NOUN
ajbmeb-1080	123	75	for	for	ADP
ajbmeb-1080	123	76	all	all	PRON
ajbmeb-1080	123	77	that	that	PRON
ajbmeb-1080	123	78	is	be	AUX
ajbmeb-1080	123	79	new	new	ADJ
ajbmeb-1080	123	80	in	in	ADP
ajbmeb-1080	123	81	the	the	DET
ajbmeb-1080	123	82	field	field	NOUN
ajbmeb-1080	123	83	of	of	ADP
ajbmeb-1080	123	84	accounting	accounting	NOUN
ajbmeb-1080	123	85	.	.	PUNCT
ajbmeb-1080	124	1	there	there	PRON
ajbmeb-1080	124	2	is	be	VERB
ajbmeb-1080	124	3	no	no	DET
ajbmeb-1080	124	4	doubt	doubt	NOUN
ajbmeb-1080	124	5	that	that	SCONJ
ajbmeb-1080	124	6	the	the	DET
ajbmeb-1080	124	7	principle	principle	NOUN
ajbmeb-1080	124	8	of	of	ADP
ajbmeb-1080	124	9	electronic	electronic	ADJ
ajbmeb-1080	124	10	accounting	accounting	NOUN
ajbmeb-1080	124	11	helps	help	VERB
ajbmeb-1080	124	12	in	in	ADP
ajbmeb-1080	124	13	increasing	increase	VERB
ajbmeb-1080	124	14	the	the	DET
ajbmeb-1080	124	15	accuracy	accuracy	NOUN
ajbmeb-1080	124	16	of	of	ADP
ajbmeb-1080	124	17	accounting	accounting	NOUN
ajbmeb-1080	124	18	data	datum	NOUN
ajbmeb-1080	124	19	.	.	PUNCT
ajbmeb-1080	125	1	this	this	DET
ajbmeb-1080	125	2	principle	principle	NOUN
ajbmeb-1080	125	3	entails	entail	VERB
ajbmeb-1080	125	4	that	that	SCONJ
ajbmeb-1080	125	5	the	the	DET
ajbmeb-1080	125	6	data	datum	NOUN
ajbmeb-1080	125	7	,	,	PUNCT
ajbmeb-1080	125	8	when	when	SCONJ
ajbmeb-1080	125	9	entering	enter	VERB
ajbmeb-1080	125	10	the	the	DET
ajbmeb-1080	125	11	accounting	accounting	NOUN
ajbmeb-1080	125	12	cycle	cycle	NOUN
ajbmeb-1080	125	13	,	,	PUNCT
ajbmeb-1080	125	14	is	be	AUX
ajbmeb-1080	125	15	written	write	VERB
ajbmeb-1080	125	16	once	once	ADV
ajbmeb-1080	125	17	and	and	CCONJ
ajbmeb-1080	125	18	is	be	AUX
ajbmeb-1080	125	19	achieved	achieve	VERB
ajbmeb-1080	125	20	once	once	ADV
ajbmeb-1080	125	21	,	,	PUNCT
ajbmeb-1080	125	22	after	after	ADP
ajbmeb-1080	125	23	that	that	PRON
ajbmeb-1080	125	24	it	it	PRON
ajbmeb-1080	125	25	goes	go	VERB
ajbmeb-1080	125	26	in	in	ADP
ajbmeb-1080	125	27	its	its	PRON
ajbmeb-1080	125	28	orbit	orbit	NOUN
ajbmeb-1080	125	29	in	in	ADP
ajbmeb-1080	125	30	the	the	DET
ajbmeb-1080	125	31	accounting	accounting	NOUN
ajbmeb-1080	125	32	cycle	cycle	NOUN
ajbmeb-1080	125	33	with	with	ADP
ajbmeb-1080	125	34	less	less	ADJ
ajbmeb-1080	125	35	human	human	ADJ
ajbmeb-1080	125	36	effort	effort	NOUN
ajbmeb-1080	125	37	without	without	ADP
ajbmeb-1080	125	38	need	need	NOUN
ajbmeb-1080	125	39	to	to	PART
ajbmeb-1080	125	40	rewrite	rewrite	VERB
ajbmeb-1080	125	41	it	it	PRON
ajbmeb-1080	125	42	again	again	ADV
ajbmeb-1080	125	43	,	,	PUNCT
ajbmeb-1080	125	44	electronic	electronic	ADJ
ajbmeb-1080	125	45	machines	machine	NOUN
ajbmeb-1080	125	46	do	do	AUX
ajbmeb-1080	125	47	not	not	PART
ajbmeb-1080	125	48	make	make	VERB
ajbmeb-1080	125	49	mistakes	mistake	NOUN
ajbmeb-1080	125	50	,	,	PUNCT
ajbmeb-1080	125	51	or	or	CCONJ
ajbmeb-1080	125	52	at	at	ADP
ajbmeb-1080	125	53	worst	bad	ADJ
ajbmeb-1080	125	54	,	,	PUNCT
ajbmeb-1080	125	55	the	the	DET
ajbmeb-1080	125	56	possibility	possibility	NOUN
ajbmeb-1080	125	57	of	of	ADP
ajbmeb-1080	125	58	error	error	NOUN
ajbmeb-1080	125	59	is	be	AUX
ajbmeb-1080	125	60	very	very	ADV
ajbmeb-1080	125	61	weak	weak	ADJ
ajbmeb-1080	125	62	when	when	SCONJ
ajbmeb-1080	125	63	compared	compare	VERB
ajbmeb-1080	125	64	to	to	ADP
ajbmeb-1080	125	65	the	the	DET
ajbmeb-1080	125	66	case	case	NOUN
ajbmeb-1080	125	67	of	of	ADP
ajbmeb-1080	125	68	the	the	DET
ajbmeb-1080	125	69	employee	employee	NOUN
ajbmeb-1080	125	70	who	who	PRON
ajbmeb-1080	125	71	wrote	write	VERB
ajbmeb-1080	125	72	it	it	PRON
ajbmeb-1080	125	73	,	,	PUNCT
ajbmeb-1080	125	74	so	so	CCONJ
ajbmeb-1080	125	75	the	the	DET
ajbmeb-1080	125	76	principle	principle	NOUN
ajbmeb-1080	125	77	of	of	ADP
ajbmeb-1080	125	78	writing	write	VERB
ajbmeb-1080	125	79	data	datum	NOUN
ajbmeb-1080	125	80	once	once	ADV
ajbmeb-1080	125	81	requires	require	VERB
ajbmeb-1080	125	82	writing	write	VERB
ajbmeb-1080	125	83	the	the	DET
ajbmeb-1080	125	84	same	same	ADJ
ajbmeb-1080	125	85	process	process	NOUN
ajbmeb-1080	125	86	once	once	ADV
ajbmeb-1080	125	87	,	,	PUNCT
ajbmeb-1080	125	88	and	and	CCONJ
ajbmeb-1080	125	89	this	this	DET
ajbmeb-1080	125	90	principle	principle	NOUN
ajbmeb-1080	125	91	excludes	exclude	VERB
ajbmeb-1080	125	92	the	the	DET
ajbmeb-1080	125	93	possibility	possibility	NOUN
ajbmeb-1080	125	94	of	of	ADP
ajbmeb-1080	125	95	human	human	ADJ
ajbmeb-1080	125	96	error	error	NOUN
ajbmeb-1080	125	97	and	and	CCONJ
ajbmeb-1080	125	98	helps	help	VERB
ajbmeb-1080	125	99	i	i	PRON
ajbmeb-1080	125	100	have	have	VERB
ajbmeb-1080	125	101	to	to	PART
ajbmeb-1080	125	102	achieve	achieve	VERB
ajbmeb-1080	125	103	the	the	DET
ajbmeb-1080	125	104	accuracy	accuracy	NOUN
ajbmeb-1080	125	105	of	of	ADP
ajbmeb-1080	125	106	the	the	DET
ajbmeb-1080	125	107	accounting	accounting	NOUN
ajbmeb-1080	125	108	data	datum	NOUN
ajbmeb-1080	125	109	,	,	PUNCT
ajbmeb-1080	125	110	and	and	CCONJ
ajbmeb-1080	125	111	there	there	PRON
ajbmeb-1080	125	112	is	be	VERB
ajbmeb-1080	125	113	no	no	DET
ajbmeb-1080	125	114	doubt	doubt	NOUN
ajbmeb-1080	125	115	that	that	SCONJ
ajbmeb-1080	125	116	it	it	PRON
ajbmeb-1080	125	117	helps	help	VERB
ajbmeb-1080	125	118	in	in	ADP
ajbmeb-1080	125	119	saving	save	VERB
ajbmeb-1080	125	120	the	the	DET
ajbmeb-1080	125	121	time	time	NOUN
ajbmeb-1080	125	122	required	require	VERB
ajbmeb-1080	125	123	to	to	PART
ajbmeb-1080	125	124	implement	implement	VERB
ajbmeb-1080	125	125	the	the	DET
ajbmeb-1080	125	126	accounting	accounting	NOUN
ajbmeb-1080	125	127	process	process	NOUN
ajbmeb-1080	125	128	(	(	PUNCT
ajbmeb-1080	125	129	ibrahim	ibrahim	NOUN
ajbmeb-1080	125	130	,	,	PUNCT
ajbmeb-1080	125	131	2021	2021	NUM
ajbmeb-1080	125	132	.	.	PUNCT
ajbmeb-1080	125	133	)	)	PUNCT
ajbmeb-1080	126	1	25.1	25.1	NUM
ajbmeb-1080	126	2	.	.	PUNCT
ajbmeb-1080	127	1	dimensions	dimension	NOUN
ajbmeb-1080	127	2	of	of	ADP
ajbmeb-1080	127	3	electronic	electronic	ADJ
ajbmeb-1080	127	4	accounting	accounting	NOUN
ajbmeb-1080	127	5	.	.	PUNCT
ajbmeb-1080	128	1	electronic	electronic	ADJ
ajbmeb-1080	128	2	accounting	accounting	NOUN
ajbmeb-1080	128	3	has	have	VERB
ajbmeb-1080	128	4	several	several	ADJ
ajbmeb-1080	128	5	dimensions	dimension	NOUN
ajbmeb-1080	128	6	that	that	PRON
ajbmeb-1080	128	7	make	make	VERB
ajbmeb-1080	128	8	it	it	PRON
ajbmeb-1080	128	9	more	more	ADV
ajbmeb-1080	128	10	efficient	efficient	ADJ
ajbmeb-1080	128	11	than	than	ADP
ajbmeb-1080	128	12	traditional	traditional	ADJ
ajbmeb-1080	128	13	accounting	accounting	NOUN
ajbmeb-1080	128	14	.	.	PUNCT
ajbmeb-1080	129	1	these	these	DET
ajbmeb-1080	129	2	dimensions	dimension	NOUN
ajbmeb-1080	129	3	are	be	AUX
ajbmeb-1080	129	4	as	as	SCONJ
ajbmeb-1080	129	5	follows	follow	VERB
ajbmeb-1080	129	6	:	:	PUNCT
ajbmeb-1080	129	7	(	(	PUNCT
ajbmeb-1080	129	8	khasheef	khasheef	NOUN
ajbmeb-1080	129	9	,	,	PUNCT
ajbmeb-1080	129	10	2022	2022	NUM
ajbmeb-1080	129	11	)	)	PUNCT
ajbmeb-1080	129	12	.	.	PUNCT
ajbmeb-1080	130	1	1	1	NUM
ajbmeb-1080	130	2	the	the	DET
ajbmeb-1080	130	3	feature	feature	NOUN
ajbmeb-1080	130	4	of	of	ADP
ajbmeb-1080	130	5	automation	automation	NOUN
ajbmeb-1080	130	6	in	in	ADP
ajbmeb-1080	130	7	electronic	electronic	ADJ
ajbmeb-1080	130	8	accounting	accounting	NOUN
ajbmeb-1080	130	9	on	on	ADP
ajbmeb-1080	130	10	computer	computer	NOUN
ajbmeb-1080	130	11	applications	application	NOUN
ajbmeb-1080	130	12	and	and	CCONJ
ajbmeb-1080	130	13	the	the	DET
ajbmeb-1080	130	14	operation	operation	NOUN
ajbmeb-1080	130	15	of	of	ADP
ajbmeb-1080	130	16	the	the	DET
ajbmeb-1080	130	17	internet	internet	NOUN
ajbmeb-1080	130	18	with	with	ADP
ajbmeb-1080	130	19	all	all	DET
ajbmeb-1080	130	20	its	its	PRON
ajbmeb-1080	130	21	capabilities	capability	NOUN
ajbmeb-1080	130	22	,	,	PUNCT
ajbmeb-1080	130	23	and	and	CCONJ
ajbmeb-1080	130	24	fetching	fetch	VERB
ajbmeb-1080	130	25	accounting	accounting	NOUN
ajbmeb-1080	130	26	data	datum	NOUN
ajbmeb-1080	130	27	from	from	ADP
ajbmeb-1080	130	28	databases	database	NOUN
ajbmeb-1080	130	29	to	to	PART
ajbmeb-1080	130	30	process	process	VERB
ajbmeb-1080	130	31	them	they	PRON
ajbmeb-1080	130	32	by	by	ADP
ajbmeb-1080	130	33	applying	apply	VERB
ajbmeb-1080	130	34	the	the	DET
ajbmeb-1080	130	35	advanced	advanced	ADJ
ajbmeb-1080	130	36	forms	form	NOUN
ajbmeb-1080	130	37	to	to	ADP
ajbmeb-1080	130	38	them	they	PRON
ajbmeb-1080	130	39	through	through	ADP
ajbmeb-1080	130	40	the	the	DET
ajbmeb-1080	130	41	computer	computer	NOUN
ajbmeb-1080	130	42	to	to	PART
ajbmeb-1080	130	43	achieve	achieve	VERB
ajbmeb-1080	130	44	accounting	accounting	NOUN
ajbmeb-1080	130	45	goals	goal	NOUN
ajbmeb-1080	130	46	.	.	PUNCT
ajbmeb-1080	131	1	2areas	2areas	NUM
ajbmeb-1080	131	2	of	of	ADP
ajbmeb-1080	131	3	modern	modern	ADJ
ajbmeb-1080	131	4	knowledge	knowledge	NOUN
ajbmeb-1080	131	5	based	base	VERB
ajbmeb-1080	131	6	on	on	ADP
ajbmeb-1080	131	7	other	other	ADJ
ajbmeb-1080	131	8	fields	field	NOUN
ajbmeb-1080	131	9	such	such	ADJ
ajbmeb-1080	131	10	as	as	ADP
ajbmeb-1080	131	11	computer	computer	NOUN
ajbmeb-1080	131	12	science	science	NOUN
ajbmeb-1080	131	13	,	,	PUNCT
ajbmeb-1080	131	14	networks	network	NOUN
ajbmeb-1080	131	15	,	,	PUNCT
ajbmeb-1080	131	16	communications	communication	NOUN
ajbmeb-1080	131	17	,	,	PUNCT
ajbmeb-1080	131	18	statistics	statistic	NOUN
ajbmeb-1080	131	19	,	,	PUNCT
ajbmeb-1080	131	20	accounting	accounting	NOUN
ajbmeb-1080	131	21	and	and	CCONJ
ajbmeb-1080	131	22	information	information	NOUN
ajbmeb-1080	131	23	systems	system	NOUN
ajbmeb-1080	131	24	.	.	PUNCT
ajbmeb-1080	132	1	3	3	NUM
ajbmeb-1080	132	2	globalization	globalization	NOUN
ajbmeb-1080	132	3	in	in	ADP
ajbmeb-1080	132	4	electronic	electronic	ADJ
ajbmeb-1080	132	5	accounting	accounting	NOUN
ajbmeb-1080	132	6	has	have	VERB
ajbmeb-1080	132	7	international	international	ADJ
ajbmeb-1080	132	8	dimensions	dimension	NOUN
ajbmeb-1080	132	9	based	base	VERB
ajbmeb-1080	132	10	on	on	ADP
ajbmeb-1080	132	11	the	the	DET
ajbmeb-1080	132	12	use	use	NOUN
ajbmeb-1080	132	13	of	of	ADP
ajbmeb-1080	132	14	the	the	DET
ajbmeb-1080	132	15	internet	internet	NOUN
ajbmeb-1080	132	16	information	information	NOUN
ajbmeb-1080	132	17	network	network	NOUN
ajbmeb-1080	132	18	to	to	PART
ajbmeb-1080	132	19	bring	bring	VERB
ajbmeb-1080	132	20	information	information	NOUN
ajbmeb-1080	132	21	at	at	ADP
ajbmeb-1080	132	22	any	any	DET
ajbmeb-1080	132	23	time	time	NOUN
ajbmeb-1080	132	24	and	and	CCONJ
ajbmeb-1080	132	25	from	from	ADP
ajbmeb-1080	132	26	anywhere	anywhere	ADV
ajbmeb-1080	132	27	in	in	ADP
ajbmeb-1080	132	28	the	the	DET
ajbmeb-1080	132	29	world	world	NOUN
ajbmeb-1080	132	30	linked	link	VERB
ajbmeb-1080	132	31	to	to	ADP
ajbmeb-1080	132	32	this	this	DET
ajbmeb-1080	132	33	economic	economic	ADJ
ajbmeb-1080	132	34	network	network	NOUN
ajbmeb-1080	132	35	in	in	ADP
ajbmeb-1080	132	36	the	the	DET
ajbmeb-1080	132	37	use	use	NOUN
ajbmeb-1080	132	38	of	of	ADP
ajbmeb-1080	132	39	the	the	DET
ajbmeb-1080	132	40	best	good	ADJ
ajbmeb-1080	132	41	alternative	alternative	NOUN
ajbmeb-1080	132	42	to	to	ADP
ajbmeb-1080	132	43	the	the	DET
ajbmeb-1080	132	44	method	method	NOUN
ajbmeb-1080	132	45	of	of	ADP
ajbmeb-1080	132	46	accounting	accounting	NOUN
ajbmeb-1080	132	47	education	education	NOUN
ajbmeb-1080	132	48	.	.	PUNCT
ajbmeb-1080	133	1	there	there	PRON
ajbmeb-1080	133	2	are	be	VERB
ajbmeb-1080	133	3	other	other	ADJ
ajbmeb-1080	133	4	dimensions	dimension	NOUN
ajbmeb-1080	133	5	of	of	ADP
ajbmeb-1080	133	6	electronic	electronic	ADJ
ajbmeb-1080	133	7	accounting	accounting	NOUN
ajbmeb-1080	133	8	as	as	SCONJ
ajbmeb-1080	133	9	follows	follow	VERB
ajbmeb-1080	133	10	:	:	PUNCT
ajbmeb-1080	133	11	(	(	PUNCT
ajbmeb-1080	133	12	al	al	PROPN
ajbmeb-1080	133	13	-	-	PUNCT
ajbmeb-1080	133	14	taie	taie	PROPN
ajbmeb-1080	133	15	and	and	CCONJ
ajbmeb-1080	133	16	mohammed	mohammed	PROPN
ajbmeb-1080	133	17	,	,	PUNCT
ajbmeb-1080	133	18	2017	2017	NUM
ajbmeb-1080	133	19	)	)	PUNCT
ajbmeb-1080	133	20	1	1	NUM
ajbmeb-1080	133	21	individuals	individual	NOUN
ajbmeb-1080	133	22	:	:	PUNCT
ajbmeb-1080	133	23	that	that	SCONJ
ajbmeb-1080	133	24	individuals	individual	NOUN
ajbmeb-1080	133	25	are	be	AUX
ajbmeb-1080	133	26	an	an	DET
ajbmeb-1080	133	27	essential	essential	ADJ
ajbmeb-1080	133	28	element	element	NOUN
ajbmeb-1080	133	29	in	in	ADP
ajbmeb-1080	133	30	the	the	DET
ajbmeb-1080	133	31	formation	formation	NOUN
ajbmeb-1080	133	32	of	of	ADP
ajbmeb-1080	133	33	any	any	DET
ajbmeb-1080	133	34	information	information	NOUN
ajbmeb-1080	133	35	system	system	NOUN
ajbmeb-1080	133	36	,	,	PUNCT
ajbmeb-1080	133	37	and	and	CCONJ
ajbmeb-1080	133	38	these	these	DET
ajbmeb-1080	133	39	individuals	individual	NOUN
ajbmeb-1080	133	40	can	can	AUX
ajbmeb-1080	133	41	be	be	AUX
ajbmeb-1080	133	42	divided	divide	VERB
ajbmeb-1080	133	43	into	into	ADP
ajbmeb-1080	133	44	:	:	PUNCT
ajbmeb-1080	133	45	a	a	DET
ajbmeb-1080	133	46	users	user	NOUN
ajbmeb-1080	133	47	:	:	PUNCT
ajbmeb-1080	133	48	they	they	PRON
ajbmeb-1080	133	49	are	be	AUX
ajbmeb-1080	133	50	the	the	DET
ajbmeb-1080	133	51	individuals	individual	NOUN
ajbmeb-1080	133	52	who	who	PRON
ajbmeb-1080	133	53	use	use	VERB
ajbmeb-1080	133	54	the	the	DET
ajbmeb-1080	133	55	system	system	NOUN
ajbmeb-1080	133	56	,	,	PUNCT
ajbmeb-1080	133	57	or	or	CCONJ
ajbmeb-1080	133	58	the	the	DET
ajbmeb-1080	133	59	information	information	NOUN
ajbmeb-1080	133	60	produced	produce	VERB
ajbmeb-1080	133	61	by	by	ADP
ajbmeb-1080	133	62	the	the	DET
ajbmeb-1080	133	63	system	system	NOUN
ajbmeb-1080	133	64	,	,	PUNCT
ajbmeb-1080	133	65	who	who	PRON
ajbmeb-1080	133	66	can	can	AUX
ajbmeb-1080	133	67	be	be	AUX
ajbmeb-1080	133	68	accountants	accountant	NOUN
ajbmeb-1080	133	69	,	,	PUNCT
ajbmeb-1080	133	70	salesmen	salesman	NOUN
ajbmeb-1080	133	71	,	,	PUNCT
ajbmeb-1080	133	72	engineers	engineer	NOUN
ajbmeb-1080	133	73	,	,	PUNCT
ajbmeb-1080	133	74	customers	customer	NOUN
ajbmeb-1080	133	75	,	,	PUNCT
ajbmeb-1080	133	76	or	or	CCONJ
ajbmeb-1080	133	77	managers	manager	NOUN
ajbmeb-1080	133	78	.	.	PUNCT
ajbmeb-1080	134	1	b	b	NOUN
ajbmeb-1080	134	2	systems	system	NOUN
ajbmeb-1080	134	3	analysts	analyst	NOUN
ajbmeb-1080	134	4	:	:	PUNCT
ajbmeb-1080	134	5	they	they	PRON
ajbmeb-1080	134	6	design	design	VERB
ajbmeb-1080	134	7	the	the	DET
ajbmeb-1080	134	8	system	system	NOUN
ajbmeb-1080	134	9	based	base	VERB
ajbmeb-1080	134	10	on	on	ADP
ajbmeb-1080	134	11	the	the	DET
ajbmeb-1080	134	12	informational	informational	ADJ
ajbmeb-1080	134	13	requirements	requirement	NOUN
ajbmeb-1080	134	14	of	of	ADP
ajbmeb-1080	134	15	the	the	DET
ajbmeb-1080	134	16	end	end	NOUN
ajbmeb-1080	134	17	user	user	NOUN
ajbmeb-1080	134	18	.	.	PUNCT
ajbmeb-1080	135	1	c	c	NOUN
ajbmeb-1080	135	2	software	software	NOUN
ajbmeb-1080	135	3	developers	developer	NOUN
ajbmeb-1080	135	4	:	:	PUNCT
ajbmeb-1080	135	5	they	they	PRON
ajbmeb-1080	135	6	prepare	prepare	VERB
ajbmeb-1080	135	7	computer	computer	NOUN
ajbmeb-1080	135	8	programs	program	NOUN
ajbmeb-1080	135	9	,	,	PUNCT
ajbmeb-1080	135	10	in	in	ADP
ajbmeb-1080	135	11	light	light	NOUN
ajbmeb-1080	135	12	of	of	ADP
ajbmeb-1080	135	13	the	the	DET
ajbmeb-1080	135	14	specifications	specification	NOUN
ajbmeb-1080	135	15	provided	provide	VERB
ajbmeb-1080	135	16	by	by	ADP
ajbmeb-1080	135	17	systems	system	NOUN
ajbmeb-1080	135	18	analysts	analyst	NOUN
ajbmeb-1080	135	19	.	.	PUNCT
ajbmeb-1080	136	1	american	american	PROPN
ajbmeb-1080	136	2	journal	journal	PROPN
ajbmeb-1080	136	3	of	of	ADP
ajbmeb-1080	136	4	business	business	NOUN
ajbmeb-1080	136	5	management	management	NOUN
ajbmeb-1080	136	6	,	,	PUNCT
ajbmeb-1080	136	7	economics	economic	NOUN
ajbmeb-1080	136	8	and	and	CCONJ
ajbmeb-1080	136	9	banking	banking	NOUN
ajbmeb-1080	136	10	volume	volume	NOUN
ajbmeb-1080	136	11	14	14	NUM
ajbmeb-1080	136	12	july	july	PROPN
ajbmeb-1080	136	13	,	,	PUNCT
ajbmeb-1080	136	14	2023	2023	NUM
ajbmeb-1080	136	15	p	p	NOUN
ajbmeb-1080	136	16	a	a	PRON
ajbmeb-1080	136	17	g	g	NOUN
ajbmeb-1080	136	18	e	e	PROPN
ajbmeb-1080	136	19	|	|	ADV
ajbmeb-1080	136	20	113	113	NUM
ajbmeb-1080	136	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1080	136	22	dsystem	dsystem	NOUN
ajbmeb-1080	136	23	operators	operator	NOUN
ajbmeb-1080	136	24	:	:	PUNCT
ajbmeb-1080	136	25	they	they	PRON
ajbmeb-1080	136	26	assist	assist	VERB
ajbmeb-1080	136	27	in	in	ADP
ajbmeb-1080	136	28	monitoring	monitoring	NOUN
ajbmeb-1080	136	29	,	,	PUNCT
ajbmeb-1080	136	30	managing	manage	VERB
ajbmeb-1080	136	31	and	and	CCONJ
ajbmeb-1080	136	32	operating	operate	VERB
ajbmeb-1080	136	33	various	various	ADJ
ajbmeb-1080	136	34	computer	computer	NOUN
ajbmeb-1080	136	35	systems	system	NOUN
ajbmeb-1080	136	36	and	and	CCONJ
ajbmeb-1080	136	37	networks	network	NOUN
ajbmeb-1080	136	38	.	.	PUNCT
ajbmeb-1080	137	1	2hardware	2hardware	NUM
ajbmeb-1080	137	2	:	:	PUNCT
ajbmeb-1080	137	3	devices	device	NOUN
ajbmeb-1080	137	4	mean	mean	VERB
ajbmeb-1080	137	5	the	the	DET
ajbmeb-1080	137	6	physical	physical	ADJ
ajbmeb-1080	137	7	components	component	NOUN
ajbmeb-1080	137	8	and	and	CCONJ
ajbmeb-1080	137	9	media	medium	NOUN
ajbmeb-1080	137	10	used	use	VERB
ajbmeb-1080	137	11	in	in	ADP
ajbmeb-1080	137	12	the	the	DET
ajbmeb-1080	137	13	operations	operation	NOUN
ajbmeb-1080	137	14	that	that	PRON
ajbmeb-1080	137	15	data	datum	NOUN
ajbmeb-1080	137	16	and	and	CCONJ
ajbmeb-1080	137	17	information	information	NOUN
ajbmeb-1080	137	18	go	go	VERB
ajbmeb-1080	137	19	through	through	ADP
ajbmeb-1080	137	20	.	.	PUNCT
ajbmeb-1080	138	1	hardware	hardware	NOUN
ajbmeb-1080	138	2	or	or	CCONJ
ajbmeb-1080	138	3	hardware	hardware	NOUN
ajbmeb-1080	138	4	components	component	NOUN
ajbmeb-1080	138	5	do	do	AUX
ajbmeb-1080	138	6	not	not	PART
ajbmeb-1080	138	7	only	only	ADV
ajbmeb-1080	138	8	include	include	VERB
ajbmeb-1080	138	9	the	the	DET
ajbmeb-1080	138	10	computer	computer	NOUN
ajbmeb-1080	138	11	,	,	PUNCT
ajbmeb-1080	138	12	but	but	CCONJ
ajbmeb-1080	138	13	also	also	ADV
ajbmeb-1080	138	14	include	include	VERB
ajbmeb-1080	138	15	all	all	DET
ajbmeb-1080	138	16	tangible	tangible	ADJ
ajbmeb-1080	138	17	media	medium	NOUN
ajbmeb-1080	138	18	and	and	CCONJ
ajbmeb-1080	138	19	objects	object	NOUN
ajbmeb-1080	138	20	on	on	ADP
ajbmeb-1080	138	21	which	which	PRON
ajbmeb-1080	138	22	data	datum	NOUN
ajbmeb-1080	138	23	and	and	CCONJ
ajbmeb-1080	138	24	information	information	NOUN
ajbmeb-1080	138	25	are	be	AUX
ajbmeb-1080	138	26	recorded	record	VERB
ajbmeb-1080	138	27	,	,	PUNCT
ajbmeb-1080	138	28	such	such	ADJ
ajbmeb-1080	138	29	as	as	ADP
ajbmeb-1080	138	30	:	:	PUNCT
ajbmeb-1080	138	31	magnetic	magnetic	ADJ
ajbmeb-1080	138	32	or	or	CCONJ
ajbmeb-1080	138	33	optical	optical	ADJ
ajbmeb-1080	138	34	disks	disk	NOUN
ajbmeb-1080	138	35	,	,	PUNCT
ajbmeb-1080	138	36	and	and	CCONJ
ajbmeb-1080	138	37	the	the	DET
ajbmeb-1080	138	38	computer	computer	NOUN
ajbmeb-1080	138	39	system	system	NOUN
ajbmeb-1080	138	40	.	.	PUNCT
ajbmeb-1080	139	1	automation	automation	NOUN
ajbmeb-1080	139	2	,	,	PUNCT
ajbmeb-1080	139	3	which	which	PRON
ajbmeb-1080	139	4	consists	consist	VERB
ajbmeb-1080	139	5	of	of	ADP
ajbmeb-1080	139	6	four	four	NUM
ajbmeb-1080	139	7	basic	basic	ADJ
ajbmeb-1080	139	8	components	component	NOUN
ajbmeb-1080	139	9	:	:	PUNCT
ajbmeb-1080	139	10	a	a	DET
ajbmeb-1080	139	11	input	input	NOUN
ajbmeb-1080	139	12	units	unit	NOUN
ajbmeb-1080	139	13	:	:	PUNCT
ajbmeb-1080	139	14	it	it	PRON
ajbmeb-1080	139	15	is	be	AUX
ajbmeb-1080	139	16	a	a	DET
ajbmeb-1080	139	17	set	set	NOUN
ajbmeb-1080	139	18	of	of	ADP
ajbmeb-1080	139	19	units	unit	NOUN
ajbmeb-1080	139	20	that	that	PRON
ajbmeb-1080	139	21	are	be	AUX
ajbmeb-1080	139	22	used	use	VERB
ajbmeb-1080	139	23	in	in	ADP
ajbmeb-1080	139	24	entering	enter	VERB
ajbmeb-1080	139	25	accounting	accounting	NOUN
ajbmeb-1080	139	26	data	datum	NOUN
ajbmeb-1080	139	27	,	,	PUNCT
ajbmeb-1080	139	28	programs	program	NOUN
ajbmeb-1080	139	29	and	and	CCONJ
ajbmeb-1080	139	30	orders	order	NOUN
ajbmeb-1080	139	31	.	.	PUNCT
ajbmeb-1080	140	1	b	b	X
ajbmeb-1080	140	2	the	the	DET
ajbmeb-1080	140	3	central	central	ADJ
ajbmeb-1080	140	4	processing	processing	NOUN
ajbmeb-1080	140	5	unit	unit	NOUN
ajbmeb-1080	140	6	:	:	PUNCT
ajbmeb-1080	140	7	it	it	PRON
ajbmeb-1080	140	8	consists	consist	VERB
ajbmeb-1080	140	9	of	of	ADP
ajbmeb-1080	140	10	the	the	DET
ajbmeb-1080	140	11	arithmetic	arithmetic	ADJ
ajbmeb-1080	140	12	and	and	CCONJ
ajbmeb-1080	140	13	logic	logic	NOUN
ajbmeb-1080	140	14	unit	unit	NOUN
ajbmeb-1080	140	15	.	.	PUNCT
ajbmeb-1080	141	1	this	this	DET
ajbmeb-1080	141	2	unit	unit	NOUN
ajbmeb-1080	141	3	specializes	specialize	VERB
ajbmeb-1080	141	4	in	in	ADP
ajbmeb-1080	141	5	organizing	organize	VERB
ajbmeb-1080	141	6	the	the	DET
ajbmeb-1080	141	7	relationship	relationship	NOUN
ajbmeb-1080	141	8	between	between	ADP
ajbmeb-1080	141	9	all	all	DET
ajbmeb-1080	141	10	computer	computer	NOUN
ajbmeb-1080	141	11	units	unit	NOUN
ajbmeb-1080	141	12	by	by	ADP
ajbmeb-1080	141	13	directing	direct	VERB
ajbmeb-1080	141	14	the	the	DET
ajbmeb-1080	141	15	implementation	implementation	NOUN
ajbmeb-1080	141	16	of	of	ADP
ajbmeb-1080	141	17	the	the	DET
ajbmeb-1080	141	18	data	data	NOUN
ajbmeb-1080	141	19	flow	flow	NOUN
ajbmeb-1080	141	20	,	,	PUNCT
ajbmeb-1080	141	21	processing	processing	NOUN
ajbmeb-1080	141	22	and	and	CCONJ
ajbmeb-1080	141	23	output	output	NOUN
ajbmeb-1080	141	24	.	.	PUNCT
ajbmeb-1080	142	1	it	it	PRON
ajbmeb-1080	142	2	consists	consist	VERB
ajbmeb-1080	142	3	of	of	ADP
ajbmeb-1080	142	4	a	a	DET
ajbmeb-1080	142	5	unit	unit	NOUN
ajbmeb-1080	142	6	of	of	ADP
ajbmeb-1080	142	7	the	the	DET
ajbmeb-1080	142	8	main	main	ADJ
ajbmeb-1080	142	9	memory	memory	NOUN
ajbmeb-1080	142	10	unit	unit	NOUN
ajbmeb-1080	142	11	for	for	ADP
ajbmeb-1080	142	12	processing	processing	NOUN
ajbmeb-1080	142	13	.	.	PUNCT
ajbmeb-1080	143	1	the	the	DET
ajbmeb-1080	143	2	output	output	NOUN
ajbmeb-1080	143	3	unit	unit	NOUN
ajbmeb-1080	143	4	performs	perform	VERB
ajbmeb-1080	143	5	the	the	DET
ajbmeb-1080	143	6	required	require	VERB
ajbmeb-1080	143	7	operations	operation	NOUN
ajbmeb-1080	143	8	and	and	CCONJ
ajbmeb-1080	143	9	receives	receive	VERB
ajbmeb-1080	143	10	the	the	DET
ajbmeb-1080	143	11	results	result	NOUN
ajbmeb-1080	143	12	as	as	ADV
ajbmeb-1080	143	13	well	well	ADV
ajbmeb-1080	143	14	.	.	PUNCT
ajbmeb-1080	144	1	c	c	NOUN
ajbmeb-1080	144	2	output	output	NOUN
ajbmeb-1080	144	3	units	unit	NOUN
ajbmeb-1080	144	4	:	:	PUNCT
ajbmeb-1080	144	5	it	it	PRON
ajbmeb-1080	144	6	is	be	AUX
ajbmeb-1080	144	7	a	a	DET
ajbmeb-1080	144	8	group	group	NOUN
ajbmeb-1080	144	9	of	of	ADP
ajbmeb-1080	144	10	units	unit	NOUN
ajbmeb-1080	144	11	through	through	ADP
ajbmeb-1080	144	12	which	which	PRON
ajbmeb-1080	144	13	the	the	DET
ajbmeb-1080	144	14	results	result	NOUN
ajbmeb-1080	144	15	extracted	extract	VERB
ajbmeb-1080	144	16	as	as	ADP
ajbmeb-1080	144	17	a	a	DET
ajbmeb-1080	144	18	result	result	NOUN
ajbmeb-1080	144	19	of	of	ADP
ajbmeb-1080	144	20	the	the	DET
ajbmeb-1080	144	21	operations	operation	NOUN
ajbmeb-1080	144	22	performed	perform	VERB
ajbmeb-1080	144	23	on	on	ADP
ajbmeb-1080	144	24	the	the	DET
ajbmeb-1080	144	25	data	datum	NOUN
ajbmeb-1080	144	26	can	can	AUX
ajbmeb-1080	144	27	be	be	AUX
ajbmeb-1080	144	28	viewed	view	VERB
ajbmeb-1080	144	29	,	,	PUNCT
ajbmeb-1080	144	30	and	and	CCONJ
ajbmeb-1080	144	31	the	the	DET
ajbmeb-1080	144	32	most	most	ADV
ajbmeb-1080	144	33	common	common	ADJ
ajbmeb-1080	144	34	means	mean	NOUN
ajbmeb-1080	144	35	are	be	AUX
ajbmeb-1080	144	36	:	:	PUNCT
ajbmeb-1080	144	37	the	the	DET
ajbmeb-1080	144	38	visual	visual	ADJ
ajbmeb-1080	144	39	display	display	NOUN
ajbmeb-1080	144	40	(	(	PUNCT
ajbmeb-1080	144	41	screen	screen	NOUN
ajbmeb-1080	144	42	,	,	PUNCT
ajbmeb-1080	144	43	printer	printer	NOUN
ajbmeb-1080	144	44	attached	attach	VERB
ajbmeb-1080	144	45	to	to	ADP
ajbmeb-1080	144	46	the	the	DET
ajbmeb-1080	144	47	computer	computer	NOUN
ajbmeb-1080	144	48	,	,	PUNCT
ajbmeb-1080	144	49	in	in	ADP
ajbmeb-1080	144	50	addition	addition	NOUN
ajbmeb-1080	144	51	to	to	ADP
ajbmeb-1080	144	52	many	many	ADJ
ajbmeb-1080	144	53	other	other	ADJ
ajbmeb-1080	144	54	means	mean	NOUN
ajbmeb-1080	144	55	.	.	PUNCT
ajbmeb-1080	144	56	)	)	PUNCT
ajbmeb-1080	145	1	d	d	X
ajbmeb-1080	145	2	the	the	DET
ajbmeb-1080	145	3	additional	additional	ADJ
ajbmeb-1080	145	4	storage	storage	NOUN
ajbmeb-1080	145	5	unit	unit	NOUN
ajbmeb-1080	145	6	(	(	PUNCT
ajbmeb-1080	145	7	secondary	secondary	ADJ
ajbmeb-1080	145	8	memory	memory	NOUN
ajbmeb-1080	145	9	):	):	PUNCT
ajbmeb-1080	145	10	it	it	PRON
ajbmeb-1080	145	11	is	be	AUX
ajbmeb-1080	145	12	used	use	VERB
ajbmeb-1080	145	13	to	to	PART
ajbmeb-1080	145	14	save	save	VERB
ajbmeb-1080	145	15	information	information	NOUN
ajbmeb-1080	145	16	or	or	CCONJ
ajbmeb-1080	145	17	results	result	NOUN
ajbmeb-1080	145	18	outside	outside	ADP
ajbmeb-1080	145	19	the	the	DET
ajbmeb-1080	145	20	computer	computer	NOUN
ajbmeb-1080	145	21	for	for	ADP
ajbmeb-1080	145	22	a	a	DET
ajbmeb-1080	145	23	long	long	ADJ
ajbmeb-1080	145	24	period	period	NOUN
ajbmeb-1080	145	25	of	of	ADP
ajbmeb-1080	145	26	time	time	NOUN
ajbmeb-1080	145	27	,	,	PUNCT
ajbmeb-1080	145	28	such	such	ADJ
ajbmeb-1080	145	29	as	as	ADP
ajbmeb-1080	145	30	:	:	PUNCT
ajbmeb-1080	145	31	cds	cd	NOUN
ajbmeb-1080	145	32	,	,	PUNCT
ajbmeb-1080	145	33	magnetic	magnetic	ADJ
ajbmeb-1080	145	34	disks	disk	NOUN
ajbmeb-1080	145	35	,	,	PUNCT
ajbmeb-1080	145	36	and	and	CCONJ
ajbmeb-1080	145	37	others	other	NOUN
ajbmeb-1080	145	38	.	.	PUNCT
ajbmeb-1080	146	1	3software	3software	NUM
ajbmeb-1080	146	2	:	:	PUNCT
ajbmeb-1080	146	3	which	which	PRON
ajbmeb-1080	146	4	includes	include	VERB
ajbmeb-1080	146	5	all	all	DET
ajbmeb-1080	146	6	types	type	NOUN
ajbmeb-1080	146	7	of	of	ADP
ajbmeb-1080	146	8	instructions	instruction	NOUN
ajbmeb-1080	146	9	required	require	VERB
ajbmeb-1080	146	10	in	in	ADP
ajbmeb-1080	146	11	data	datum	NOUN
ajbmeb-1080	146	12	processing	processing	NOUN
ajbmeb-1080	146	13	,	,	PUNCT
ajbmeb-1080	146	14	including	include	VERB
ajbmeb-1080	146	15	operating	operate	VERB
ajbmeb-1080	146	16	system	system	NOUN
ajbmeb-1080	146	17	groups	group	NOUN
ajbmeb-1080	146	18	,	,	PUNCT
ajbmeb-1080	146	19	which	which	PRON
ajbmeb-1080	146	20	direct	direct	ADJ
ajbmeb-1080	146	21	and	and	CCONJ
ajbmeb-1080	146	22	control	control	VERB
ajbmeb-1080	146	23	the	the	DET
ajbmeb-1080	146	24	physical	physical	ADJ
ajbmeb-1080	146	25	components	component	NOUN
ajbmeb-1080	146	26	of	of	ADP
ajbmeb-1080	146	27	the	the	DET
ajbmeb-1080	146	28	computer	computer	NOUN
ajbmeb-1080	146	29	,	,	PUNCT
ajbmeb-1080	146	30	and	and	CCONJ
ajbmeb-1080	146	31	are	be	AUX
ajbmeb-1080	146	32	called	call	VERB
ajbmeb-1080	146	33	programs	program	NOUN
ajbmeb-1080	146	34	.	.	PUNCT
ajbmeb-1080	147	1	there	there	PRON
ajbmeb-1080	147	2	are	be	VERB
ajbmeb-1080	147	3	two	two	NUM
ajbmeb-1080	147	4	types	type	NOUN
ajbmeb-1080	147	5	of	of	ADP
ajbmeb-1080	147	6	system	system	NOUN
ajbmeb-1080	147	7	software	software	NOUN
ajbmeb-1080	147	8	,	,	PUNCT
ajbmeb-1080	147	9	which	which	PRON
ajbmeb-1080	147	10	are	be	AUX
ajbmeb-1080	147	11	:	:	PUNCT
ajbmeb-1080	147	12	(	(	PUNCT
ajbmeb-1080	147	13	naguib	naguib	NOUN
ajbmeb-1080	147	14	et	et	PROPN
ajbmeb-1080	147	15	al	al	PROPN
ajbmeb-1080	147	16	.	.	PROPN
ajbmeb-1080	147	17	,	,	PUNCT
ajbmeb-1080	147	18	2019(ز	2019(ز	ADJ
ajbmeb-1080	147	19	a	a	DET
ajbmeb-1080	147	20	operating	operate	VERB
ajbmeb-1080	147	21	system	system	NOUN
ajbmeb-1080	147	22	programs	program	NOUN
ajbmeb-1080	147	23	:	:	PUNCT
ajbmeb-1080	147	24	which	which	PRON
ajbmeb-1080	147	25	are	be	AUX
ajbmeb-1080	147	26	on	on	ADP
ajbmeb-1080	147	27	the	the	DET
ajbmeb-1080	147	28	computer	computer	NOUN
ajbmeb-1080	147	29	system	system	NOUN
ajbmeb-1080	147	30	and	and	CCONJ
ajbmeb-1080	147	31	provide	provide	VERB
ajbmeb-1080	147	32	the	the	DET
ajbmeb-1080	147	33	required	require	VERB
ajbmeb-1080	147	34	support	support	NOUN
ajbmeb-1080	147	35	for	for	ADP
ajbmeb-1080	147	36	it	it	PRON
ajbmeb-1080	147	37	,	,	PUNCT
ajbmeb-1080	147	38	such	such	ADJ
ajbmeb-1080	147	39	as	as	ADP
ajbmeb-1080	147	40	(	(	PUNCT
ajbmeb-1080	147	41	dos	do	NOUN
ajbmeb-1080	147	42	)	)	PUNCT
ajbmeb-1080	147	43	and	and	CCONJ
ajbmeb-1080	147	44	windows	window	NOUN
ajbmeb-1080	147	45	(	(	PUNCT
ajbmeb-1080	147	46	windows	window	NOUN
ajbmeb-1080	147	47	(	(	PUNCT
ajbmeb-1080	147	48	.	.	PUNCT
ajbmeb-1080	148	1	b	b	X
ajbmeb-1080	148	2	application	application	NOUN
ajbmeb-1080	148	3	programs	program	NOUN
ajbmeb-1080	148	4	:	:	PUNCT
ajbmeb-1080	148	5	these	these	PRON
ajbmeb-1080	148	6	are	be	AUX
ajbmeb-1080	148	7	programs	program	NOUN
ajbmeb-1080	148	8	that	that	SCONJ
ajbmeb-1080	148	9	direct	direct	ADJ
ajbmeb-1080	148	10	procedures	procedure	NOUN
ajbmeb-1080	148	11	and	and	CCONJ
ajbmeb-1080	148	12	operations	operation	NOUN
ajbmeb-1080	148	13	for	for	ADP
ajbmeb-1080	148	14	specific	specific	ADJ
ajbmeb-1080	148	15	computer	computer	NOUN
ajbmeb-1080	148	16	uses	use	VERB
ajbmeb-1080	148	17	by	by	ADP
ajbmeb-1080	148	18	the	the	DET
ajbmeb-1080	148	19	end	end	NOUN
ajbmeb-1080	148	20	user	user	NOUN
ajbmeb-1080	148	21	,	,	PUNCT
ajbmeb-1080	148	22	such	such	ADJ
ajbmeb-1080	148	23	as	as	ADP
ajbmeb-1080	148	24	:	:	PUNCT
ajbmeb-1080	148	25	(	(	PUNCT
ajbmeb-1080	148	26	statistical	statistical	ADJ
ajbmeb-1080	148	27	analysis	analysis	NOUN
ajbmeb-1080	148	28	programs	program	NOUN
ajbmeb-1080	148	29	,	,	PUNCT
ajbmeb-1080	148	30	electronic	electronic	ADJ
ajbmeb-1080	148	31	spreadsheet	spreadsheet	NOUN
ajbmeb-1080	148	32	programs	program	NOUN
ajbmeb-1080	148	33	,	,	PUNCT
ajbmeb-1080	148	34	word	word	NOUN
ajbmeb-1080	148	35	processor	processor	NOUN
ajbmeb-1080	148	36	programs	program	NOUN
ajbmeb-1080	148	37	(	(	PUNCT
ajbmeb-1080	148	38	.	.	PUNCT
ajbmeb-1080	149	1	4data	4data	NUM
ajbmeb-1080	149	2	:	:	PUNCT
ajbmeb-1080	149	3	it	it	PRON
ajbmeb-1080	149	4	is	be	AUX
ajbmeb-1080	149	5	more	more	ADJ
ajbmeb-1080	149	6	than	than	ADP
ajbmeb-1080	149	7	raw	raw	ADJ
ajbmeb-1080	149	8	materials	material	NOUN
ajbmeb-1080	149	9	for	for	ADP
ajbmeb-1080	149	10	information	information	NOUN
ajbmeb-1080	149	11	systems	system	NOUN
ajbmeb-1080	149	12	,	,	PUNCT
ajbmeb-1080	149	13	and	and	CCONJ
ajbmeb-1080	149	14	data	datum	NOUN
ajbmeb-1080	149	15	is	be	AUX
ajbmeb-1080	149	16	a	a	DET
ajbmeb-1080	149	17	resource	resource	NOUN
ajbmeb-1080	149	18	of	of	ADP
ajbmeb-1080	149	19	high	high	ADJ
ajbmeb-1080	149	20	value	value	NOUN
ajbmeb-1080	149	21	in	in	ADP
ajbmeb-1080	149	22	the	the	DET
ajbmeb-1080	149	23	economic	economic	ADJ
ajbmeb-1080	149	24	unit	unit	NOUN
ajbmeb-1080	149	25	,	,	PUNCT
ajbmeb-1080	149	26	so	so	SCONJ
ajbmeb-1080	149	27	it	it	PRON
ajbmeb-1080	149	28	should	should	AUX
ajbmeb-1080	149	29	be	be	AUX
ajbmeb-1080	149	30	invested	invest	VERB
ajbmeb-1080	149	31	and	and	CCONJ
ajbmeb-1080	149	32	managed	manage	VERB
ajbmeb-1080	149	33	effectively	effectively	ADV
ajbmeb-1080	149	34	in	in	ADP
ajbmeb-1080	149	35	order	order	NOUN
ajbmeb-1080	149	36	to	to	PART
ajbmeb-1080	149	37	secure	secure	VERB
ajbmeb-1080	149	38	its	its	PRON
ajbmeb-1080	149	39	benefit	benefit	NOUN
ajbmeb-1080	149	40	to	to	ADP
ajbmeb-1080	149	41	the	the	DET
ajbmeb-1080	149	42	end	end	NOUN
ajbmeb-1080	149	43	user	user	NOUN
ajbmeb-1080	149	44	in	in	ADP
ajbmeb-1080	149	45	the	the	DET
ajbmeb-1080	149	46	economic	economic	ADJ
ajbmeb-1080	149	47	unit	unit	NOUN
ajbmeb-1080	149	48	.	.	PUNCT
ajbmeb-1080	150	1	5	5	NUM
ajbmeb-1080	150	2	databases	database	NOUN
ajbmeb-1080	150	3	:	:	PUNCT
ajbmeb-1080	150	4	the	the	DET
ajbmeb-1080	150	5	accounting	accounting	NOUN
ajbmeb-1080	150	6	database	database	NOUN
ajbmeb-1080	150	7	represents	represent	VERB
ajbmeb-1080	150	8	a	a	DET
ajbmeb-1080	150	9	group	group	NOUN
ajbmeb-1080	150	10	of	of	ADP
ajbmeb-1080	150	11	files	file	NOUN
ajbmeb-1080	150	12	that	that	PRON
ajbmeb-1080	150	13	are	be	AUX
ajbmeb-1080	150	14	logically	logically	ADV
ajbmeb-1080	150	15	linked	link	VERB
ajbmeb-1080	150	16	to	to	ADP
ajbmeb-1080	150	17	each	each	DET
ajbmeb-1080	150	18	other	other	ADJ
ajbmeb-1080	150	19	and	and	CCONJ
ajbmeb-1080	150	20	stored	store	VERB
ajbmeb-1080	150	21	in	in	ADP
ajbmeb-1080	150	22	an	an	DET
ajbmeb-1080	150	23	organized	organized	ADJ
ajbmeb-1080	150	24	manner	manner	NOUN
ajbmeb-1080	150	25	that	that	PRON
ajbmeb-1080	150	26	facilitates	facilitate	VERB
ajbmeb-1080	150	27	access	access	NOUN
ajbmeb-1080	150	28	to	to	ADP
ajbmeb-1080	150	29	application	application	NOUN
ajbmeb-1080	150	30	programs	program	NOUN
ajbmeb-1080	150	31	in	in	ADP
ajbmeb-1080	150	32	order	order	NOUN
ajbmeb-1080	150	33	to	to	PART
ajbmeb-1080	150	34	process	process	VERB
ajbmeb-1080	150	35	the	the	DET
ajbmeb-1080	150	36	data	datum	NOUN
ajbmeb-1080	150	37	contained	contain	VERB
ajbmeb-1080	150	38	in	in	ADP
ajbmeb-1080	150	39	these	these	DET
ajbmeb-1080	150	40	files	file	NOUN
ajbmeb-1080	150	41	.	.	PUNCT
ajbmeb-1080	151	1	6	6	NUM
ajbmeb-1080	151	2	appropriateness	appropriateness	NOUN
ajbmeb-1080	151	3	:	:	PUNCT
ajbmeb-1080	151	4	in	in	ADP
ajbmeb-1080	151	5	order	order	NOUN
ajbmeb-1080	151	6	for	for	SCONJ
ajbmeb-1080	151	7	the	the	DET
ajbmeb-1080	151	8	accounting	accounting	NOUN
ajbmeb-1080	151	9	information	information	NOUN
ajbmeb-1080	151	10	system	system	NOUN
ajbmeb-1080	151	11	to	to	PART
ajbmeb-1080	151	12	be	be	AUX
ajbmeb-1080	151	13	useful	useful	ADJ
ajbmeb-1080	151	14	,	,	PUNCT
ajbmeb-1080	151	15	it	it	PRON
ajbmeb-1080	151	16	must	must	AUX
ajbmeb-1080	151	17	be	be	AUX
ajbmeb-1080	151	18	appropriate	appropriate	ADJ
ajbmeb-1080	151	19	for	for	SCONJ
ajbmeb-1080	151	20	the	the	DET
ajbmeb-1080	151	21	purpose	purpose	NOUN
ajbmeb-1080	151	22	for	for	ADP
ajbmeb-1080	151	23	which	which	PRON
ajbmeb-1080	151	24	it	it	PRON
ajbmeb-1080	151	25	was	be	AUX
ajbmeb-1080	151	26	prepared	prepare	VERB
ajbmeb-1080	151	27	.	.	PUNCT
ajbmeb-1080	152	1	appropriateness	appropriateness	NOUN
ajbmeb-1080	152	2	is	be	AUX
ajbmeb-1080	152	3	a	a	DET
ajbmeb-1080	152	4	major	major	ADJ
ajbmeb-1080	152	5	requirement	requirement	NOUN
ajbmeb-1080	152	6	for	for	SCONJ
ajbmeb-1080	152	7	information	information	NOUN
ajbmeb-1080	152	8	to	to	PART
ajbmeb-1080	152	9	benefit	benefit	VERB
ajbmeb-1080	152	10	from	from	ADP
ajbmeb-1080	152	11	in	in	ADP
ajbmeb-1080	152	12	evaluating	evaluate	VERB
ajbmeb-1080	152	13	administrative	administrative	ADJ
ajbmeb-1080	152	14	policies	policy	NOUN
ajbmeb-1080	152	15	,	,	PUNCT
ajbmeb-1080	152	16	drawing	draw	VERB
ajbmeb-1080	152	17	up	up	ADP
ajbmeb-1080	152	18	plans	plan	NOUN
ajbmeb-1080	152	19	and	and	CCONJ
ajbmeb-1080	152	20	controlling	control	VERB
ajbmeb-1080	152	21	them	they	PRON
ajbmeb-1080	152	22	,	,	PUNCT
ajbmeb-1080	152	23	and	and	CCONJ
ajbmeb-1080	152	24	contributing	contribute	VERB
ajbmeb-1080	152	25	to	to	ADP
ajbmeb-1080	152	26	achieving	achieve	VERB
ajbmeb-1080	152	27	the	the	DET
ajbmeb-1080	152	28	organization	organization	NOUN
ajbmeb-1080	152	29	’s	’s	PART
ajbmeb-1080	152	30	goals	goal	NOUN
ajbmeb-1080	152	31	.	.	PUNCT
ajbmeb-1080	153	1	it	it	PRON
ajbmeb-1080	153	2	is	be	AUX
ajbmeb-1080	153	3	considered	consider	VERB
ajbmeb-1080	153	4	appropriate	appropriate	ADJ
ajbmeb-1080	153	5	and	and	CCONJ
ajbmeb-1080	153	6	important	important	ADJ
ajbmeb-1080	153	7	if	if	SCONJ
ajbmeb-1080	153	8	it	it	PRON
ajbmeb-1080	153	9	is	be	AUX
ajbmeb-1080	153	10	disclosed	disclose	VERB
ajbmeb-1080	153	11	or	or	CCONJ
ajbmeb-1080	153	12	the	the	DET
ajbmeb-1080	153	13	absence	absence	NOUN
ajbmeb-1080	153	14	of	of	ADP
ajbmeb-1080	153	15	an	an	DET
ajbmeb-1080	153	16	impact	impact	NOUN
ajbmeb-1080	153	17	on	on	ADP
ajbmeb-1080	153	18	the	the	DET
ajbmeb-1080	153	19	decision	decision	NOUN
ajbmeb-1080	153	20	of	of	ADP
ajbmeb-1080	153	21	users	user	NOUN
ajbmeb-1080	153	22	of	of	ADP
ajbmeb-1080	153	23	this	this	DET
ajbmeb-1080	153	24	information	information	NOUN
ajbmeb-1080	153	25	,	,	PUNCT
ajbmeb-1080	153	26	has	have	AUX
ajbmeb-1080	153	27	described	describe	VERB
ajbmeb-1080	153	28	the	the	DET
ajbmeb-1080	153	29	american	american	PROPN
ajbmeb-1080	153	30	association	association	PROPN
ajbmeb-1080	153	31	of	of	ADP
ajbmeb-1080	153	32	accountants	accountant	NOUN
ajbmeb-1080	153	33	criterion	criterion	NOUN
ajbmeb-1080	153	34	of	of	ADP
ajbmeb-1080	153	35	appropriateness	appropriateness	NOUN
ajbmeb-1080	153	36	as	as	ADP
ajbmeb-1080	153	37	"	"	PUNCT
ajbmeb-1080	153	38	the	the	DET
ajbmeb-1080	153	39	basic	basic	ADJ
ajbmeb-1080	153	40	criterion	criterion	NOUN
ajbmeb-1080	153	41	for	for	ADP
ajbmeb-1080	153	42	choosing	choose	VERB
ajbmeb-1080	153	43	between	between	ADP
ajbmeb-1080	153	44	alternatives	alternative	NOUN
ajbmeb-1080	153	45	accounting	account	VERB
ajbmeb-1080	153	46	information	information	NOUN
ajbmeb-1080	153	47	"	"	PUNCT
ajbmeb-1080	153	48	.	.	PUNCT
ajbmeb-1080	154	1	7	7	NUM
ajbmeb-1080	154	2	reliability	reliability	NOUN
ajbmeb-1080	154	3	:	:	PUNCT
ajbmeb-1080	154	4	that	that	PRON
ajbmeb-1080	154	5	is	is	ADV
ajbmeb-1080	154	6	,	,	PUNCT
ajbmeb-1080	154	7	the	the	DET
ajbmeb-1080	154	8	accounting	accounting	NOUN
ajbmeb-1080	154	9	information	information	NOUN
ajbmeb-1080	154	10	should	should	AUX
ajbmeb-1080	154	11	contain	contain	VERB
ajbmeb-1080	154	12	a	a	DET
ajbmeb-1080	154	13	degree	degree	NOUN
ajbmeb-1080	154	14	of	of	ADP
ajbmeb-1080	154	15	verifiability	verifiability	NOUN
ajbmeb-1080	154	16	or	or	CCONJ
ajbmeb-1080	154	17	objectivity	objectivity	NOUN
ajbmeb-1080	154	18	based	base	VERB
ajbmeb-1080	154	19	on	on	ADP
ajbmeb-1080	154	20	sufficient	sufficient	ADJ
ajbmeb-1080	154	21	evidence	evidence	NOUN
ajbmeb-1080	154	22	,	,	PUNCT
ajbmeb-1080	154	23	or	or	CCONJ
ajbmeb-1080	154	24	be	be	AUX
ajbmeb-1080	154	25	free	free	ADJ
ajbmeb-1080	154	26	from	from	ADP
ajbmeb-1080	154	27	bias	bias	NOUN
ajbmeb-1080	154	28	that	that	PRON
ajbmeb-1080	154	29	may	may	AUX
ajbmeb-1080	154	30	result	result	VERB
ajbmeb-1080	154	31	from	from	ADP
ajbmeb-1080	154	32	the	the	DET
ajbmeb-1080	154	33	use	use	NOUN
ajbmeb-1080	154	34	of	of	ADP
ajbmeb-1080	154	35	inappropriate	inappropriate	ADJ
ajbmeb-1080	154	36	methods	method	NOUN
ajbmeb-1080	154	37	in	in	ADP
ajbmeb-1080	154	38	obtaining	obtain	VERB
ajbmeb-1080	154	39	accounting	accounting	NOUN
ajbmeb-1080	154	40	information	information	NOUN
ajbmeb-1080	154	41	,	,	PUNCT
ajbmeb-1080	154	42	or	or	CCONJ
ajbmeb-1080	154	43	be	be	AUX
ajbmeb-1080	154	44	prepared	prepare	VERB
ajbmeb-1080	154	45	according	accord	VERB
ajbmeb-1080	154	46	to	to	ADP
ajbmeb-1080	154	47	desired	desire	VERB
ajbmeb-1080	154	48	by	by	ADP
ajbmeb-1080	154	49	the	the	DET
ajbmeb-1080	154	50	decision	decision	NOUN
ajbmeb-1080	154	51	-	-	PUNCT
ajbmeb-1080	154	52	maker	maker	NOUN
ajbmeb-1080	154	53	in	in	ADP
ajbmeb-1080	154	54	the	the	DET
ajbmeb-1080	154	55	organization	organization	NOUN
ajbmeb-1080	154	56	.	.	PUNCT
ajbmeb-1080	155	1	american	american	PROPN
ajbmeb-1080	155	2	journal	journal	PROPN
ajbmeb-1080	155	3	of	of	ADP
ajbmeb-1080	155	4	business	business	NOUN
ajbmeb-1080	155	5	management	management	NOUN
ajbmeb-1080	155	6	,	,	PUNCT
ajbmeb-1080	155	7	economics	economic	NOUN
ajbmeb-1080	155	8	and	and	CCONJ
ajbmeb-1080	155	9	banking	banking	NOUN
ajbmeb-1080	155	10	volume	volume	NOUN
ajbmeb-1080	155	11	14	14	NUM
ajbmeb-1080	155	12	july	july	PROPN
ajbmeb-1080	155	13	,	,	PUNCT
ajbmeb-1080	155	14	2023	2023	NUM
ajbmeb-1080	155	15	p	p	NOUN
ajbmeb-1080	155	16	a	a	DET
ajbmeb-1080	155	17	g	g	NOUN
ajbmeb-1080	155	18	e	e	NOUN
ajbmeb-1080	155	19	|	|	ADV
ajbmeb-1080	155	20	114	114	NUM
ajbmeb-1080	155	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1080	155	22	2	2	NUM
ajbmeb-1080	155	23	-	-	SYM
ajbmeb-1080	155	24	2	2	NUM
ajbmeb-1080	155	25	the	the	DET
ajbmeb-1080	155	26	second	second	ADJ
ajbmeb-1080	155	27	topic	topic	NOUN
ajbmeb-1080	155	28	:	:	PUNCT
ajbmeb-1080	155	29	the	the	DET
ajbmeb-1080	155	30	quality	quality	NOUN
ajbmeb-1080	155	31	of	of	ADP
ajbmeb-1080	155	32	investment	investment	NOUN
ajbmeb-1080	155	33	decisions	decision	NOUN
ajbmeb-1080	155	34	2	2	NUM
ajbmeb-1080	155	35	-	-	SYM
ajbmeb-1080	155	36	2	2	NUM
ajbmeb-1080	155	37	-	-	SYM
ajbmeb-1080	155	38	1	1	NUM
ajbmeb-1080	155	39	introduction	introduction	NOUN
ajbmeb-1080	155	40	the	the	DET
ajbmeb-1080	155	41	concept	concept	NOUN
ajbmeb-1080	155	42	of	of	ADP
ajbmeb-1080	155	43	the	the	DET
ajbmeb-1080	155	44	quality	quality	NOUN
ajbmeb-1080	155	45	of	of	ADP
ajbmeb-1080	155	46	rational	rational	ADJ
ajbmeb-1080	155	47	investment	investment	NOUN
ajbmeb-1080	155	48	decisions	decision	NOUN
ajbmeb-1080	155	49	is	be	AUX
ajbmeb-1080	155	50	based	base	VERB
ajbmeb-1080	155	51	on	on	ADP
ajbmeb-1080	155	52	the	the	DET
ajbmeb-1080	155	53	principle	principle	NOUN
ajbmeb-1080	155	54	of	of	ADP
ajbmeb-1080	155	55	economic	economic	ADJ
ajbmeb-1080	155	56	rationality	rationality	NOUN
ajbmeb-1080	155	57	,	,	PUNCT
ajbmeb-1080	155	58	on	on	ADP
ajbmeb-1080	155	59	which	which	PRON
ajbmeb-1080	155	60	economics	economics	NOUN
ajbmeb-1080	155	61	is	be	AUX
ajbmeb-1080	155	62	mainly	mainly	ADV
ajbmeb-1080	155	63	based	base	VERB
ajbmeb-1080	155	64	,	,	PUNCT
ajbmeb-1080	155	65	as	as	SCONJ
ajbmeb-1080	155	66	it	it	PRON
ajbmeb-1080	155	67	is	be	AUX
ajbmeb-1080	155	68	assumed	assume	VERB
ajbmeb-1080	155	69	that	that	SCONJ
ajbmeb-1080	155	70	the	the	DET
ajbmeb-1080	155	71	investment	investment	NOUN
ajbmeb-1080	155	72	decision	decision	NOUN
ajbmeb-1080	155	73	-	-	PUNCT
ajbmeb-1080	155	74	maker	maker	NOUN
ajbmeb-1080	155	75	is	be	AUX
ajbmeb-1080	155	76	characterized	characterize	VERB
ajbmeb-1080	155	77	by	by	ADP
ajbmeb-1080	155	78	the	the	DET
ajbmeb-1080	155	79	ability	ability	NOUN
ajbmeb-1080	155	80	to	to	PART
ajbmeb-1080	155	81	properly	properly	ADV
ajbmeb-1080	155	82	dispose	dispose	VERB
ajbmeb-1080	155	83	of	of	ADP
ajbmeb-1080	155	84	the	the	DET
ajbmeb-1080	155	85	available	available	ADJ
ajbmeb-1080	155	86	scarce	scarce	ADJ
ajbmeb-1080	155	87	resources	resource	NOUN
ajbmeb-1080	155	88	,	,	PUNCT
ajbmeb-1080	155	89	i.e.	i.e.	X
ajbmeb-1080	155	90	the	the	DET
ajbmeb-1080	155	91	process	process	NOUN
ajbmeb-1080	155	92	of	of	ADP
ajbmeb-1080	155	93	researching	research	VERB
ajbmeb-1080	155	94	how	how	SCONJ
ajbmeb-1080	155	95	to	to	PART
ajbmeb-1080	155	96	use	use	VERB
ajbmeb-1080	155	97	economic	economic	ADJ
ajbmeb-1080	155	98	resources	resource	NOUN
ajbmeb-1080	155	99	in	in	ADP
ajbmeb-1080	155	100	the	the	DET
ajbmeb-1080	155	101	best	good	ADJ
ajbmeb-1080	155	102	possible	possible	ADJ
ajbmeb-1080	155	103	use	use	NOUN
ajbmeb-1080	155	104	,	,	PUNCT
ajbmeb-1080	155	105	which	which	PRON
ajbmeb-1080	155	106	have	have	VERB
ajbmeb-1080	155	107	many	many	ADJ
ajbmeb-1080	155	108	uses	use	NOUN
ajbmeb-1080	155	109	,	,	PUNCT
ajbmeb-1080	155	110	.	.	PUNCT
ajbmeb-1080	156	1	where	where	SCONJ
ajbmeb-1080	156	2	it	it	PRON
ajbmeb-1080	156	3	reaches	reach	VERB
ajbmeb-1080	156	4	the	the	DET
ajbmeb-1080	156	5	employment	employment	NOUN
ajbmeb-1080	156	6	and	and	CCONJ
ajbmeb-1080	156	7	investment	investment	NOUN
ajbmeb-1080	156	8	of	of	ADP
ajbmeb-1080	156	9	those	those	DET
ajbmeb-1080	156	10	resources	resource	NOUN
ajbmeb-1080	156	11	in	in	ADP
ajbmeb-1080	156	12	the	the	DET
ajbmeb-1080	156	13	activity	activity	NOUN
ajbmeb-1080	156	14	or	or	CCONJ
ajbmeb-1080	156	15	project	project	NOUN
ajbmeb-1080	156	16	that	that	PRON
ajbmeb-1080	156	17	gives	give	VERB
ajbmeb-1080	156	18	the	the	DET
ajbmeb-1080	156	19	largest	large	ADJ
ajbmeb-1080	156	20	possible	possible	ADJ
ajbmeb-1080	156	21	return	return	NOUN
ajbmeb-1080	156	22	on	on	ADP
ajbmeb-1080	156	23	investment	investment	NOUN
ajbmeb-1080	156	24	,	,	PUNCT
ajbmeb-1080	156	25	taking	take	VERB
ajbmeb-1080	156	26	into	into	ADP
ajbmeb-1080	156	27	account	account	NOUN
ajbmeb-1080	156	28	the	the	DET
ajbmeb-1080	156	29	opportunity	opportunity	NOUN
ajbmeb-1080	156	30	cost	cost	NOUN
ajbmeb-1080	156	31	or	or	CCONJ
ajbmeb-1080	156	32	lost	lose	VERB
ajbmeb-1080	156	33	or	or	CCONJ
ajbmeb-1080	156	34	sacrificed	sacrifice	VERB
ajbmeb-1080	156	35	opportunity	opportunity	NOUN
ajbmeb-1080	156	36	(	(	PUNCT
ajbmeb-1080	156	37	barhayili	barhayili	NOUN
ajbmeb-1080	156	38	and	and	CCONJ
ajbmeb-1080	156	39	zubair	zubair	PROPN
ajbmeb-1080	156	40	,	,	PUNCT
ajbmeb-1080	156	41	2018	2018	NUM
ajbmeb-1080	156	42	(	(	PUNCT
ajbmeb-1080	156	43	.	.	PUNCT
ajbmeb-1080	157	1	the	the	DET
ajbmeb-1080	157	2	quality	quality	NOUN
ajbmeb-1080	157	3	of	of	ADP
ajbmeb-1080	157	4	investment	investment	NOUN
ajbmeb-1080	157	5	decisions	decision	NOUN
ajbmeb-1080	157	6	is	be	AUX
ajbmeb-1080	157	7	a	a	DET
ajbmeb-1080	157	8	preliminary	preliminary	ADJ
ajbmeb-1080	157	9	step	step	NOUN
ajbmeb-1080	157	10	for	for	ADP
ajbmeb-1080	157	11	choosing	choose	VERB
ajbmeb-1080	157	12	the	the	DET
ajbmeb-1080	157	13	available	available	ADJ
ajbmeb-1080	157	14	investment	investment	NOUN
ajbmeb-1080	157	15	alternatives	alternative	NOUN
ajbmeb-1080	157	16	in	in	ADP
ajbmeb-1080	157	17	order	order	NOUN
ajbmeb-1080	157	18	to	to	PART
ajbmeb-1080	157	19	achieve	achieve	VERB
ajbmeb-1080	157	20	the	the	DET
ajbmeb-1080	157	21	greatest	great	ADJ
ajbmeb-1080	157	22	possible	possible	ADJ
ajbmeb-1080	157	23	return	return	NOUN
ajbmeb-1080	157	24	.	.	PUNCT
ajbmeb-1080	158	1	the	the	DET
ajbmeb-1080	158	2	mechanism	mechanism	NOUN
ajbmeb-1080	158	3	of	of	ADP
ajbmeb-1080	158	4	the	the	DET
ajbmeb-1080	158	5	investment	investment	NOUN
ajbmeb-1080	158	6	project	project	NOUN
ajbmeb-1080	158	7	decision	decision	NOUN
ajbmeb-1080	158	8	-	-	PUNCT
ajbmeb-1080	158	9	making	make	VERB
ajbmeb-1080	158	10	process	process	NOUN
ajbmeb-1080	158	11	takes	take	VERB
ajbmeb-1080	158	12	place	place	NOUN
ajbmeb-1080	158	13	through	through	ADP
ajbmeb-1080	158	14	stages	stage	NOUN
ajbmeb-1080	158	15	starting	start	VERB
ajbmeb-1080	158	16	with	with	ADP
ajbmeb-1080	158	17	the	the	DET
ajbmeb-1080	158	18	technical	technical	ADJ
ajbmeb-1080	158	19	study	study	NOUN
ajbmeb-1080	158	20	,	,	PUNCT
ajbmeb-1080	158	21	which	which	PRON
ajbmeb-1080	158	22	include	include	VERB
ajbmeb-1080	158	23	the	the	DET
ajbmeb-1080	158	24	conditions	condition	NOUN
ajbmeb-1080	158	25	for	for	ADP
ajbmeb-1080	158	26	realizing	realize	VERB
ajbmeb-1080	158	27	this	this	DET
ajbmeb-1080	158	28	project	project	NOUN
ajbmeb-1080	158	29	,	,	PUNCT
ajbmeb-1080	158	30	and	and	CCONJ
ajbmeb-1080	158	31	the	the	DET
ajbmeb-1080	158	32	extent	extent	NOUN
ajbmeb-1080	158	33	to	to	PART
ajbmeb-1080	158	34	which	which	PRON
ajbmeb-1080	158	35	the	the	DET
ajbmeb-1080	158	36	investment	investment	NOUN
ajbmeb-1080	158	37	project	project	NOUN
ajbmeb-1080	158	38	responds	respond	VERB
ajbmeb-1080	158	39	to	to	ADP
ajbmeb-1080	158	40	the	the	DET
ajbmeb-1080	158	41	decision	decision	NOUN
ajbmeb-1080	158	42	to	to	PART
ajbmeb-1080	158	43	be	be	AUX
ajbmeb-1080	158	44	taken	take	VERB
ajbmeb-1080	158	45	,	,	PUNCT
ajbmeb-1080	158	46	and	and	CCONJ
ajbmeb-1080	158	47	this	this	PRON
ajbmeb-1080	158	48	is	be	AUX
ajbmeb-1080	158	49	in	in	ADP
ajbmeb-1080	158	50	accordance	accordance	NOUN
ajbmeb-1080	158	51	with	with	ADP
ajbmeb-1080	158	52	the	the	DET
ajbmeb-1080	158	53	available	available	ADJ
ajbmeb-1080	158	54	capabilities	capability	NOUN
ajbmeb-1080	158	55	.	.	PUNCT
ajbmeb-1080	159	1	as	as	ADP
ajbmeb-1080	159	2	for	for	ADP
ajbmeb-1080	159	3	the	the	DET
ajbmeb-1080	159	4	second	second	ADJ
ajbmeb-1080	159	5	stage	stage	NOUN
ajbmeb-1080	159	6	,	,	PUNCT
ajbmeb-1080	159	7	which	which	PRON
ajbmeb-1080	159	8	is	be	AUX
ajbmeb-1080	159	9	the	the	DET
ajbmeb-1080	159	10	most	most	ADV
ajbmeb-1080	159	11	important	important	ADJ
ajbmeb-1080	159	12	stage	stage	NOUN
ajbmeb-1080	159	13	in	in	ADP
ajbmeb-1080	159	14	the	the	DET
ajbmeb-1080	159	15	mechanism	mechanism	NOUN
ajbmeb-1080	159	16	of	of	ADP
ajbmeb-1080	159	17	the	the	DET
ajbmeb-1080	159	18	investment	investment	NOUN
ajbmeb-1080	159	19	decision	decision	NOUN
ajbmeb-1080	159	20	process	process	NOUN
ajbmeb-1080	159	21	,	,	PUNCT
ajbmeb-1080	159	22	and	and	CCONJ
ajbmeb-1080	159	23	determining	determine	VERB
ajbmeb-1080	159	24	the	the	DET
ajbmeb-1080	159	25	financing	financing	NOUN
ajbmeb-1080	159	26	pattern	pattern	NOUN
ajbmeb-1080	159	27	that	that	PRON
ajbmeb-1080	159	28	allows	allow	VERB
ajbmeb-1080	159	29	the	the	DET
ajbmeb-1080	159	30	realization	realization	NOUN
ajbmeb-1080	159	31	of	of	ADP
ajbmeb-1080	159	32	the	the	DET
ajbmeb-1080	159	33	project	project	NOUN
ajbmeb-1080	159	34	,	,	PUNCT
ajbmeb-1080	159	35	the	the	DET
ajbmeb-1080	159	36	final	final	ADJ
ajbmeb-1080	159	37	decision	decision	NOUN
ajbmeb-1080	159	38	remains	remain	VERB
ajbmeb-1080	159	39	based	base	VERB
ajbmeb-1080	159	40	on	on	ADP
ajbmeb-1080	159	41	the	the	DET
ajbmeb-1080	159	42	first	first	ADJ
ajbmeb-1080	159	43	stage	stage	NOUN
ajbmeb-1080	159	44	(	(	PUNCT
ajbmeb-1080	159	45	barhayili	barhayili	NOUN
ajbmeb-1080	159	46	and	and	CCONJ
ajbmeb-1080	159	47	zubair	zubair	PROPN
ajbmeb-1080	159	48	,	,	PUNCT
ajbmeb-1080	159	49	2018	2018	NUM
ajbmeb-1080	159	50	(	(	PUNCT
ajbmeb-1080	159	51	2	2	NUM
ajbmeb-1080	159	52	-	-	SYM
ajbmeb-1080	159	53	2	2	NUM
ajbmeb-1080	159	54	-	-	SYM
ajbmeb-1080	159	55	2	2	NUM
ajbmeb-1080	159	56	the	the	DET
ajbmeb-1080	159	57	concept	concept	NOUN
ajbmeb-1080	159	58	of	of	ADP
ajbmeb-1080	159	59	the	the	DET
ajbmeb-1080	159	60	quality	quality	NOUN
ajbmeb-1080	159	61	of	of	ADP
ajbmeb-1080	159	62	investment	investment	NOUN
ajbmeb-1080	159	63	decisions	decision	NOUN
ajbmeb-1080	159	64	al	al	PROPN
ajbmeb-1080	159	65	-	-	PUNCT
ajbmeb-1080	159	66	bashir	bashir	PROPN
ajbmeb-1080	159	67	defines	define	VERB
ajbmeb-1080	159	68	the	the	DET
ajbmeb-1080	159	69	quality	quality	NOUN
ajbmeb-1080	159	70	of	of	ADP
ajbmeb-1080	159	71	investment	investment	NOUN
ajbmeb-1080	159	72	decisions	decision	NOUN
ajbmeb-1080	159	73	as	as	ADP
ajbmeb-1080	159	74	“	"	PUNCT
ajbmeb-1080	159	75	the	the	DET
ajbmeb-1080	159	76	optimal	optimal	ADJ
ajbmeb-1080	159	77	employment	employment	NOUN
ajbmeb-1080	159	78	or	or	CCONJ
ajbmeb-1080	159	79	use	use	NOUN
ajbmeb-1080	159	80	of	of	ADP
ajbmeb-1080	159	81	capital	capital	NOUN
ajbmeb-1080	159	82	.	.	PUNCT
ajbmeb-1080	160	1	investment	investment	NOUN
ajbmeb-1080	160	2	involves	involve	VERB
ajbmeb-1080	160	3	directing	direct	VERB
ajbmeb-1080	160	4	the	the	DET
ajbmeb-1080	160	5	accumulated	accumulate	VERB
ajbmeb-1080	160	6	savings	saving	NOUN
ajbmeb-1080	160	7	or	or	CCONJ
ajbmeb-1080	160	8	wealth	wealth	NOUN
ajbmeb-1080	160	9	to	to	ADP
ajbmeb-1080	160	10	productive	productive	ADJ
ajbmeb-1080	160	11	uses	use	NOUN
ajbmeb-1080	160	12	that	that	PRON
ajbmeb-1080	160	13	can	can	AUX
ajbmeb-1080	160	14	fill	fill	VERB
ajbmeb-1080	160	15	the	the	DET
ajbmeb-1080	160	16	economic	economic	ADJ
ajbmeb-1080	160	17	need	need	NOUN
ajbmeb-1080	160	18	and	and	CCONJ
ajbmeb-1080	160	19	at	at	ADP
ajbmeb-1080	160	20	the	the	DET
ajbmeb-1080	160	21	same	same	ADJ
ajbmeb-1080	160	22	time	time	NOUN
ajbmeb-1080	160	23	is	be	AUX
ajbmeb-1080	160	24	expected	expect	VERB
ajbmeb-1080	160	25	to	to	PART
ajbmeb-1080	160	26	produce	produce	VERB
ajbmeb-1080	160	27	a	a	DET
ajbmeb-1080	160	28	return	return	NOUN
ajbmeb-1080	160	29	”	"	PUNCT
ajbmeb-1080	160	30	(	(	PUNCT
ajbmeb-1080	160	31	al	al	PROPN
ajbmeb-1080	160	32	-	-	PUNCT
ajbmeb-1080	160	33	bashir	bashir	PROPN
ajbmeb-1080	160	34	,	,	PUNCT
ajbmeb-1080	160	35	2017	2017	NUM
ajbmeb-1080	160	36	(	(	PUNCT
ajbmeb-1080	160	37	.	.	PUNCT
ajbmeb-1080	161	1	the	the	DET
ajbmeb-1080	161	2	quality	quality	NOUN
ajbmeb-1080	161	3	of	of	ADP
ajbmeb-1080	161	4	investment	investment	NOUN
ajbmeb-1080	161	5	decisions	decision	NOUN
ajbmeb-1080	161	6	can	can	AUX
ajbmeb-1080	161	7	also	also	ADV
ajbmeb-1080	161	8	be	be	AUX
ajbmeb-1080	161	9	defined	define	VERB
ajbmeb-1080	161	10	as	as	ADP
ajbmeb-1080	161	11	“	"	PUNCT
ajbmeb-1080	161	12	that	that	DET
ajbmeb-1080	161	13	decision	decision	NOUN
ajbmeb-1080	161	14	that	that	PRON
ajbmeb-1080	161	15	is	be	AUX
ajbmeb-1080	161	16	based	base	VERB
ajbmeb-1080	161	17	on	on	ADP
ajbmeb-1080	161	18	choosing	choose	VERB
ajbmeb-1080	161	19	the	the	DET
ajbmeb-1080	161	20	investment	investment	NOUN
ajbmeb-1080	161	21	alternative	alternative	NOUN
ajbmeb-1080	161	22	that	that	PRON
ajbmeb-1080	161	23	gives	give	VERB
ajbmeb-1080	161	24	the	the	DET
ajbmeb-1080	161	25	closest	close	ADJ
ajbmeb-1080	161	26	investment	investment	NOUN
ajbmeb-1080	161	27	return	return	NOUN
ajbmeb-1080	161	28	from	from	ADP
ajbmeb-1080	161	29	at	at	ADV
ajbmeb-1080	161	30	least	least	ADV
ajbmeb-1080	161	31	two	two	NUM
ajbmeb-1080	161	32	alternatives	alternative	NOUN
ajbmeb-1080	161	33	,	,	PUNCT
ajbmeb-1080	161	34	and	and	CCONJ
ajbmeb-1080	161	35	that	that	PRON
ajbmeb-1080	161	36	is	be	AUX
ajbmeb-1080	161	37	based	base	VERB
ajbmeb-1080	161	38	on	on	ADP
ajbmeb-1080	161	39	a	a	DET
ajbmeb-1080	161	40	set	set	NOUN
ajbmeb-1080	161	41	of	of	ADP
ajbmeb-1080	161	42	studies	study	NOUN
ajbmeb-1080	161	43	that	that	PRON
ajbmeb-1080	161	44	precede	precede	VERB
ajbmeb-1080	161	45	the	the	DET
ajbmeb-1080	161	46	selection	selection	NOUN
ajbmeb-1080	161	47	process	process	NOUN
ajbmeb-1080	161	48	and	and	CCONJ
ajbmeb-1080	161	49	go	go	VERB
ajbmeb-1080	161	50	through	through	ADP
ajbmeb-1080	161	51	several	several	ADJ
ajbmeb-1080	161	52	stages	stage	NOUN
ajbmeb-1080	161	53	that	that	PRON
ajbmeb-1080	161	54	end	end	VERB
ajbmeb-1080	161	55	with	with	ADP
ajbmeb-1080	161	56	choosing	choose	VERB
ajbmeb-1080	161	57	the	the	DET
ajbmeb-1080	161	58	viability	viability	NOUN
ajbmeb-1080	161	59	of	of	ADP
ajbmeb-1080	161	60	this	this	DET
ajbmeb-1080	161	61	alternative	alternative	NOUN
ajbmeb-1080	161	62	for	for	ADP
ajbmeb-1080	161	63	implementation	implementation	NOUN
ajbmeb-1080	161	64	within	within	ADP
ajbmeb-1080	161	65	a	a	DET
ajbmeb-1080	161	66	specific	specific	ADJ
ajbmeb-1080	161	67	methodological	methodological	ADJ
ajbmeb-1080	161	68	framework	framework	NOUN
ajbmeb-1080	161	69	according	accord	VERB
ajbmeb-1080	161	70	to	to	ADP
ajbmeb-1080	161	71	the	the	DET
ajbmeb-1080	161	72	objectives	objective	NOUN
ajbmeb-1080	161	73	the	the	DET
ajbmeb-1080	161	74	investment	investment	NOUN
ajbmeb-1080	161	75	project	project	NOUN
ajbmeb-1080	161	76	"	"	PUNCT
ajbmeb-1080	161	77	(	(	PUNCT
ajbmeb-1080	161	78	boukouma	boukouma	NOUN
ajbmeb-1080	161	79	and	and	CCONJ
ajbmeb-1080	161	80	osmani	osmani	PROPN
ajbmeb-1080	161	81	,	,	PUNCT
ajbmeb-1080	161	82	2019	2019	NUM
ajbmeb-1080	161	83	(	(	PUNCT
ajbmeb-1080	161	84	.	.	PUNCT
ajbmeb-1080	162	1	the	the	DET
ajbmeb-1080	162	2	researcher	researcher	NOUN
ajbmeb-1080	162	3	believes	believe	VERB
ajbmeb-1080	162	4	that	that	SCONJ
ajbmeb-1080	162	5	the	the	DET
ajbmeb-1080	162	6	term	term	NOUN
ajbmeb-1080	162	7	investment	investment	NOUN
ajbmeb-1080	162	8	and	and	CCONJ
ajbmeb-1080	162	9	investment	investment	NOUN
ajbmeb-1080	162	10	decisions	decision	NOUN
ajbmeb-1080	162	11	are	be	AUX
ajbmeb-1080	162	12	related	relate	VERB
ajbmeb-1080	162	13	to	to	ADP
ajbmeb-1080	162	14	different	different	ADJ
ajbmeb-1080	162	15	activities	activity	NOUN
ajbmeb-1080	162	16	,	,	PUNCT
ajbmeb-1080	162	17	but	but	CCONJ
ajbmeb-1080	162	18	the	the	DET
ajbmeb-1080	162	19	main	main	ADJ
ajbmeb-1080	162	20	goal	goal	NOUN
ajbmeb-1080	162	21	is	be	AUX
ajbmeb-1080	162	22	to	to	PART
ajbmeb-1080	162	23	employ	employ	VERB
ajbmeb-1080	162	24	money	money	NOUN
ajbmeb-1080	162	25	over	over	ADP
ajbmeb-1080	162	26	a	a	DET
ajbmeb-1080	162	27	period	period	NOUN
ajbmeb-1080	162	28	of	of	ADP
ajbmeb-1080	162	29	time	time	NOUN
ajbmeb-1080	162	30	to	to	PART
ajbmeb-1080	162	31	enhance	enhance	VERB
ajbmeb-1080	162	32	the	the	DET
ajbmeb-1080	162	33	investor	investor	NOUN
ajbmeb-1080	162	34	's	's	PART
ajbmeb-1080	162	35	wealth	wealth	NOUN
ajbmeb-1080	162	36	,	,	PUNCT
ajbmeb-1080	162	37	and	and	CCONJ
ajbmeb-1080	162	38	that	that	SCONJ
ajbmeb-1080	162	39	the	the	DET
ajbmeb-1080	162	40	investment	investment	NOUN
ajbmeb-1080	162	41	decision	decision	NOUN
ajbmeb-1080	162	42	is	be	AUX
ajbmeb-1080	162	43	a	a	DET
ajbmeb-1080	162	44	preliminary	preliminary	ADJ
ajbmeb-1080	162	45	step	step	NOUN
ajbmeb-1080	162	46	to	to	ADP
ajbmeb-1080	162	47	choosing	choose	VERB
ajbmeb-1080	162	48	the	the	DET
ajbmeb-1080	162	49	available	available	ADJ
ajbmeb-1080	162	50	investment	investment	NOUN
ajbmeb-1080	162	51	alternatives	alternative	NOUN
ajbmeb-1080	162	52	in	in	ADP
ajbmeb-1080	162	53	order	order	NOUN
ajbmeb-1080	162	54	to	to	PART
ajbmeb-1080	162	55	achieve	achieve	VERB
ajbmeb-1080	162	56	the	the	DET
ajbmeb-1080	162	57	largest	large	ADJ
ajbmeb-1080	162	58	possible	possible	ADJ
ajbmeb-1080	162	59	return	return	NOUN
ajbmeb-1080	162	60	and	and	CCONJ
ajbmeb-1080	162	61	the	the	DET
ajbmeb-1080	162	62	lowest	low	ADJ
ajbmeb-1080	162	63	risk	risk	NOUN
ajbmeb-1080	162	64	.	.	PUNCT
ajbmeb-1080	163	1	2	2	NUM
ajbmeb-1080	163	2	-	-	SYM
ajbmeb-1080	163	3	2	2	NUM
ajbmeb-1080	163	4	-	-	SYM
ajbmeb-1080	163	5	3	3	NUM
ajbmeb-1080	163	6	the	the	DET
ajbmeb-1080	163	7	importance	importance	NOUN
ajbmeb-1080	163	8	of	of	ADP
ajbmeb-1080	163	9	the	the	DET
ajbmeb-1080	163	10	quality	quality	NOUN
ajbmeb-1080	163	11	of	of	ADP
ajbmeb-1080	163	12	investment	investment	NOUN
ajbmeb-1080	163	13	decisions	decision	NOUN
ajbmeb-1080	163	14	.	.	PUNCT
ajbmeb-1080	164	1	the	the	DET
ajbmeb-1080	164	2	importance	importance	NOUN
ajbmeb-1080	164	3	of	of	ADP
ajbmeb-1080	164	4	investment	investment	NOUN
ajbmeb-1080	164	5	is	be	AUX
ajbmeb-1080	164	6	due	due	ADJ
ajbmeb-1080	164	7	to	to	ADP
ajbmeb-1080	164	8	the	the	DET
ajbmeb-1080	164	9	need	need	NOUN
ajbmeb-1080	164	10	for	for	SCONJ
ajbmeb-1080	164	11	each	each	DET
ajbmeb-1080	164	12	individual	individual	NOUN
ajbmeb-1080	164	13	to	to	PART
ajbmeb-1080	164	14	possess	possess	VERB
ajbmeb-1080	164	15	sufficient	sufficient	ADJ
ajbmeb-1080	164	16	experience	experience	NOUN
ajbmeb-1080	164	17	that	that	PRON
ajbmeb-1080	164	18	enables	enable	VERB
ajbmeb-1080	164	19	him	he	PRON
ajbmeb-1080	164	20	to	to	PART
ajbmeb-1080	164	21	achieve	achieve	VERB
ajbmeb-1080	164	22	returns	return	NOUN
ajbmeb-1080	164	23	compared	compare	VERB
ajbmeb-1080	164	24	to	to	ADP
ajbmeb-1080	164	25	the	the	DET
ajbmeb-1080	164	26	level	level	NOUN
ajbmeb-1080	164	27	of	of	ADP
ajbmeb-1080	164	28	risk	risk	NOUN
ajbmeb-1080	164	29	that	that	SCONJ
ajbmeb-1080	164	30	he	he	PRON
ajbmeb-1080	164	31	is	be	AUX
ajbmeb-1080	164	32	willing	willing	ADJ
ajbmeb-1080	164	33	to	to	PART
ajbmeb-1080	164	34	bear	bear	VERB
ajbmeb-1080	164	35	.	.	PUNCT
ajbmeb-1080	165	1	therefore	therefore	ADV
ajbmeb-1080	165	2	,	,	PUNCT
ajbmeb-1080	165	3	knowledge	knowledge	NOUN
ajbmeb-1080	165	4	of	of	ADP
ajbmeb-1080	165	5	investment	investment	NOUN
ajbmeb-1080	165	6	principles	principle	NOUN
ajbmeb-1080	165	7	and	and	CCONJ
ajbmeb-1080	165	8	the	the	DET
ajbmeb-1080	165	9	foundations	foundation	NOUN
ajbmeb-1080	165	10	of	of	ADP
ajbmeb-1080	165	11	investment	investment	NOUN
ajbmeb-1080	165	12	portfolios	portfolio	NOUN
ajbmeb-1080	165	13	helps	help	VERB
ajbmeb-1080	165	14	in	in	ADP
ajbmeb-1080	165	15	wealth	wealth	NOUN
ajbmeb-1080	165	16	management	management	NOUN
ajbmeb-1080	165	17	.	.	PUNCT
ajbmeb-1080	166	1	on	on	ADP
ajbmeb-1080	166	2	the	the	DET
ajbmeb-1080	166	3	other	other	ADJ
ajbmeb-1080	166	4	hand	hand	NOUN
ajbmeb-1080	166	5	,	,	PUNCT
ajbmeb-1080	166	6	the	the	DET
ajbmeb-1080	166	7	study	study	NOUN
ajbmeb-1080	166	8	of	of	ADP
ajbmeb-1080	166	9	investment	investment	NOUN
ajbmeb-1080	166	10	produces	produce	VERB
ajbmeb-1080	166	11	skills	skill	NOUN
ajbmeb-1080	166	12	in	in	ADP
ajbmeb-1080	166	13	a	a	DET
ajbmeb-1080	166	14	field	field	NOUN
ajbmeb-1080	166	15	that	that	PRON
ajbmeb-1080	166	16	helps	help	VERB
ajbmeb-1080	166	17	to	to	PART
ajbmeb-1080	166	18	join	join	VERB
ajbmeb-1080	166	19	in	in	ADP
ajbmeb-1080	166	20	the	the	DET
ajbmeb-1080	166	21	fields	field	NOUN
ajbmeb-1080	166	22	of	of	ADP
ajbmeb-1080	166	23	jobs	job	NOUN
ajbmeb-1080	166	24	available	available	ADJ
ajbmeb-1080	166	25	in	in	ADP
ajbmeb-1080	166	26	various	various	ADJ
ajbmeb-1080	166	27	financial	financial	ADJ
ajbmeb-1080	166	28	institutions	institution	NOUN
ajbmeb-1080	166	29	,	,	PUNCT
ajbmeb-1080	166	30	we	we	PRON
ajbmeb-1080	166	31	find	find	VERB
ajbmeb-1080	166	32	that	that	SCONJ
ajbmeb-1080	166	33	investment	investment	NOUN
ajbmeb-1080	166	34	needs	need	VERB
ajbmeb-1080	166	35	specialists	specialist	NOUN
ajbmeb-1080	166	36	in	in	ADP
ajbmeb-1080	166	37	the	the	DET
ajbmeb-1080	166	38	field	field	NOUN
ajbmeb-1080	166	39	of	of	ADP
ajbmeb-1080	166	40	investment	investment	NOUN
ajbmeb-1080	166	41	to	to	PART
ajbmeb-1080	166	42	participate	participate	VERB
ajbmeb-1080	166	43	,	,	PUNCT
ajbmeb-1080	166	44	for	for	ADP
ajbmeb-1080	166	45	example	example	NOUN
ajbmeb-1080	166	46	,	,	PUNCT
ajbmeb-1080	166	47	in	in	ADP
ajbmeb-1080	166	48	the	the	DET
ajbmeb-1080	166	49	sale	sale	NOUN
ajbmeb-1080	166	50	of	of	ADP
ajbmeb-1080	166	51	new	new	ADJ
ajbmeb-1080	166	52	securities	security	NOUN
ajbmeb-1080	166	53	or	or	CCONJ
ajbmeb-1080	166	54	mergers	merger	NOUN
ajbmeb-1080	166	55	and	and	CCONJ
ajbmeb-1080	166	56	acquisitions	acquisition	NOUN
ajbmeb-1080	166	57	,	,	PUNCT
ajbmeb-1080	166	58	in	in	ADP
ajbmeb-1080	166	59	addition	addition	NOUN
ajbmeb-1080	166	60	to	to	ADP
ajbmeb-1080	166	61	the	the	DET
ajbmeb-1080	166	62	above	above	NOUN
ajbmeb-1080	166	63	,	,	PUNCT
ajbmeb-1080	166	64	we	we	PRON
ajbmeb-1080	166	65	need	need	VERB
ajbmeb-1080	166	66	specialized	specialized	ADJ
ajbmeb-1080	166	67	experts	expert	NOUN
ajbmeb-1080	166	68	for	for	ADP
ajbmeb-1080	166	69	the	the	DET
ajbmeb-1080	166	70	purpose	purpose	NOUN
ajbmeb-1080	166	71	of	of	ADP
ajbmeb-1080	166	72	preparing	prepare	VERB
ajbmeb-1080	166	73	reports	report	NOUN
ajbmeb-1080	166	74	that	that	PRON
ajbmeb-1080	166	75	are	be	AUX
ajbmeb-1080	166	76	presented	present	VERB
ajbmeb-1080	166	77	to	to	ADP
ajbmeb-1080	166	78	customers	customer	NOUN
ajbmeb-1080	166	79	to	to	PART
ajbmeb-1080	166	80	help	help	VERB
ajbmeb-1080	166	81	them	they	PRON
ajbmeb-1080	166	82	make	make	VERB
ajbmeb-1080	166	83	a	a	DET
ajbmeb-1080	166	84	decision	decision	NOUN
ajbmeb-1080	166	85	decisions	decision	NOUN
ajbmeb-1080	166	86	such	such	ADJ
ajbmeb-1080	166	87	as	as	ADP
ajbmeb-1080	166	88	decisions	decision	NOUN
ajbmeb-1080	166	89	to	to	PART
ajbmeb-1080	166	90	buy	buy	VERB
ajbmeb-1080	166	91	or	or	CCONJ
ajbmeb-1080	166	92	sell	sell	VERB
ajbmeb-1080	166	93	securities	security	NOUN
ajbmeb-1080	166	94	.	.	PUNCT
ajbmeb-1080	167	1	as	as	ADP
ajbmeb-1080	167	2	for	for	ADP
ajbmeb-1080	167	3	insurance	insurance	NOUN
ajbmeb-1080	167	4	companies	company	NOUN
ajbmeb-1080	167	5	,	,	PUNCT
ajbmeb-1080	167	6	they	they	PRON
ajbmeb-1080	167	7	own	own	VERB
ajbmeb-1080	167	8	investment	investment	NOUN
ajbmeb-1080	167	9	portfolios	portfolio	NOUN
ajbmeb-1080	167	10	and	and	CCONJ
ajbmeb-1080	167	11	need	need	VERB
ajbmeb-1080	167	12	a	a	DET
ajbmeb-1080	167	13	continuous	continuous	ADJ
ajbmeb-1080	167	14	evaluation	evaluation	NOUN
ajbmeb-1080	167	15	of	of	ADP
ajbmeb-1080	167	16	the	the	DET
ajbmeb-1080	167	17	assets	asset	NOUN
ajbmeb-1080	167	18	in	in	ADP
ajbmeb-1080	167	19	the	the	DET
ajbmeb-1080	167	20	portfolio	portfolio	NOUN
ajbmeb-1080	167	21	.	.	PUNCT
ajbmeb-1080	168	1	therefore	therefore	ADV
ajbmeb-1080	168	2	,	,	PUNCT
ajbmeb-1080	168	3	investment	investment	NOUN
ajbmeb-1080	168	4	funds	fund	NOUN
ajbmeb-1080	168	5	need	need	VERB
ajbmeb-1080	168	6	financial	financial	ADJ
ajbmeb-1080	168	7	analysts	analyst	NOUN
ajbmeb-1080	168	8	to	to	PART
ajbmeb-1080	168	9	evaluate	evaluate	VERB
ajbmeb-1080	168	10	american	american	ADJ
ajbmeb-1080	168	11	journal	journal	PROPN
ajbmeb-1080	168	12	of	of	ADP
ajbmeb-1080	168	13	business	business	NOUN
ajbmeb-1080	168	14	management	management	NOUN
ajbmeb-1080	168	15	,	,	PUNCT
ajbmeb-1080	168	16	economics	economic	NOUN
ajbmeb-1080	168	17	and	and	CCONJ
ajbmeb-1080	168	18	banking	banking	NOUN
ajbmeb-1080	168	19	volume	volume	NOUN
ajbmeb-1080	168	20	14	14	NUM
ajbmeb-1080	168	21	july	july	PROPN
ajbmeb-1080	168	22	,	,	PUNCT
ajbmeb-1080	168	23	2023	2023	NUM
ajbmeb-1080	168	24	p	p	NOUN
ajbmeb-1080	168	25	a	a	DET
ajbmeb-1080	168	26	g	g	NOUN
ajbmeb-1080	168	27	e	e	NOUN
ajbmeb-1080	168	28	|	|	ADV
ajbmeb-1080	168	29	115	115	NUM
ajbmeb-1080	168	30	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1080	168	31	available	available	ADJ
ajbmeb-1080	168	32	securities	security	NOUN
ajbmeb-1080	168	33	and	and	CCONJ
ajbmeb-1080	168	34	make	make	VERB
ajbmeb-1080	168	35	buying	buying	NOUN
ajbmeb-1080	168	36	and	and	CCONJ
ajbmeb-1080	168	37	selling	selling	NOUN
ajbmeb-1080	168	38	decisions	decision	NOUN
ajbmeb-1080	168	39	.	.	PUNCT
ajbmeb-1080	169	1	therefore	therefore	ADV
ajbmeb-1080	169	2	,	,	PUNCT
ajbmeb-1080	169	3	studying	study	VERB
ajbmeb-1080	169	4	investment	investment	NOUN
ajbmeb-1080	169	5	helps	help	VERB
ajbmeb-1080	169	6	to	to	PART
ajbmeb-1080	169	7	join	join	VERB
ajbmeb-1080	169	8	a	a	DET
ajbmeb-1080	169	9	large	large	ADJ
ajbmeb-1080	169	10	number	number	NOUN
ajbmeb-1080	169	11	of	of	ADP
ajbmeb-1080	169	12	jobs	job	NOUN
ajbmeb-1080	169	13	.	.	PUNCT
ajbmeb-1080	170	1	in	in	ADP
ajbmeb-1080	170	2	the	the	DET
ajbmeb-1080	170	3	financial	financial	ADJ
ajbmeb-1080	170	4	institutions	institution	NOUN
ajbmeb-1080	170	5	sector	sector	NOUN
ajbmeb-1080	170	6	(	(	PUNCT
ajbmeb-1080	170	7	mukhtar	mukhtar	PROPN
ajbmeb-1080	170	8	,	,	PUNCT
ajbmeb-1080	170	9	2020	2020	NUM
ajbmeb-1080	170	10	)	)	PUNCT
ajbmeb-1080	170	11	.	.	PUNCT
ajbmeb-1080	171	1	3.2	3.2	NUM
ajbmeb-1080	171	2	the	the	DET
ajbmeb-1080	171	3	third	third	ADJ
ajbmeb-1080	171	4	topic	topic	NOUN
ajbmeb-1080	171	5	:	:	PUNCT
ajbmeb-1080	171	6	internal	internal	ADJ
ajbmeb-1080	171	7	control	control	NOUN
ajbmeb-1080	171	8	1.3.2	1.3.2	NUM
ajbmeb-1080	171	9	introduction	introduction	NOUN
ajbmeb-1080	171	10	due	due	ADP
ajbmeb-1080	171	11	to	to	ADP
ajbmeb-1080	171	12	the	the	DET
ajbmeb-1080	171	13	developments	development	NOUN
ajbmeb-1080	171	14	that	that	PRON
ajbmeb-1080	171	15	have	have	AUX
ajbmeb-1080	171	16	taken	take	VERB
ajbmeb-1080	171	17	place	place	NOUN
ajbmeb-1080	171	18	in	in	ADP
ajbmeb-1080	171	19	the	the	DET
ajbmeb-1080	171	20	field	field	NOUN
ajbmeb-1080	171	21	of	of	ADP
ajbmeb-1080	171	22	business	business	NOUN
ajbmeb-1080	171	23	in	in	ADP
ajbmeb-1080	171	24	general	general	ADJ
ajbmeb-1080	171	25	,	,	PUNCT
ajbmeb-1080	171	26	and	and	CCONJ
ajbmeb-1080	171	27	the	the	DET
ajbmeb-1080	171	28	areas	area	NOUN
ajbmeb-1080	171	29	of	of	ADP
ajbmeb-1080	171	30	accounting	accounting	NOUN
ajbmeb-1080	171	31	and	and	CCONJ
ajbmeb-1080	171	32	auditing	auditing	NOUN
ajbmeb-1080	171	33	in	in	ADP
ajbmeb-1080	171	34	particular	particular	ADJ
ajbmeb-1080	171	35	,	,	PUNCT
ajbmeb-1080	171	36	the	the	DET
ajbmeb-1080	171	37	internal	internal	ADJ
ajbmeb-1080	171	38	audit	audit	NOUN
ajbmeb-1080	171	39	has	have	AUX
ajbmeb-1080	171	40	evolved	evolve	VERB
ajbmeb-1080	171	41	to	to	PART
ajbmeb-1080	171	42	become	become	VERB
ajbmeb-1080	171	43	broader	broad	ADJ
ajbmeb-1080	171	44	and	and	CCONJ
ajbmeb-1080	171	45	more	more	ADV
ajbmeb-1080	171	46	comprehensive	comprehensive	ADJ
ajbmeb-1080	171	47	,	,	PUNCT
ajbmeb-1080	171	48	as	as	SCONJ
ajbmeb-1080	171	49	it	it	PRON
ajbmeb-1080	171	50	includes	include	VERB
ajbmeb-1080	171	51	all	all	DET
ajbmeb-1080	171	52	areas	area	NOUN
ajbmeb-1080	171	53	of	of	ADP
ajbmeb-1080	171	54	the	the	DET
ajbmeb-1080	171	55	company	company	NOUN
ajbmeb-1080	171	56	’s	’s	PART
ajbmeb-1080	171	57	financial	financial	ADJ
ajbmeb-1080	171	58	and	and	CCONJ
ajbmeb-1080	171	59	operational	operational	ADJ
ajbmeb-1080	171	60	work	work	NOUN
ajbmeb-1080	171	61	,	,	PUNCT
ajbmeb-1080	171	62	due	due	ADP
ajbmeb-1080	171	63	to	to	ADP
ajbmeb-1080	171	64	the	the	DET
ajbmeb-1080	171	65	large	large	ADJ
ajbmeb-1080	171	66	size	size	NOUN
ajbmeb-1080	171	67	of	of	ADP
ajbmeb-1080	171	68	the	the	DET
ajbmeb-1080	171	69	companies	company	NOUN
ajbmeb-1080	171	70	and	and	CCONJ
ajbmeb-1080	171	71	their	their	PRON
ajbmeb-1080	171	72	geographical	geographical	ADJ
ajbmeb-1080	171	73	expansion	expansion	NOUN
ajbmeb-1080	171	74	.	.	PUNCT
ajbmeb-1080	172	1	the	the	DET
ajbmeb-1080	172	2	complexity	complexity	NOUN
ajbmeb-1080	172	3	of	of	ADP
ajbmeb-1080	172	4	operations	operation	NOUN
ajbmeb-1080	172	5	,	,	PUNCT
ajbmeb-1080	172	6	the	the	DET
ajbmeb-1080	172	7	decentralization	decentralization	NOUN
ajbmeb-1080	172	8	of	of	ADP
ajbmeb-1080	172	9	management	management	NOUN
ajbmeb-1080	172	10	,	,	PUNCT
ajbmeb-1080	172	11	and	and	CCONJ
ajbmeb-1080	172	12	the	the	DET
ajbmeb-1080	172	13	rapid	rapid	ADJ
ajbmeb-1080	172	14	technological	technological	ADJ
ajbmeb-1080	172	15	changes	change	NOUN
ajbmeb-1080	172	16	,	,	PUNCT
ajbmeb-1080	172	17	as	as	SCONJ
ajbmeb-1080	172	18	the	the	DET
ajbmeb-1080	172	19	need	need	NOUN
ajbmeb-1080	172	20	has	have	AUX
ajbmeb-1080	172	21	increased	increase	VERB
ajbmeb-1080	172	22	it	it	PRON
ajbmeb-1080	172	23	is	be	AUX
ajbmeb-1080	172	24	due	due	ADJ
ajbmeb-1080	172	25	to	to	ADP
ajbmeb-1080	172	26	the	the	DET
ajbmeb-1080	172	27	external	external	ADJ
ajbmeb-1080	172	28	auditor	auditor	NOUN
ajbmeb-1080	172	29	's	's	PART
ajbmeb-1080	172	30	reliance	reliance	NOUN
ajbmeb-1080	172	31	on	on	ADP
ajbmeb-1080	172	32	statistical	statistical	ADJ
ajbmeb-1080	172	33	samples	sample	NOUN
ajbmeb-1080	172	34	and	and	CCONJ
ajbmeb-1080	172	35	the	the	DET
ajbmeb-1080	172	36	occurrence	occurrence	NOUN
ajbmeb-1080	172	37	of	of	ADP
ajbmeb-1080	172	38	a	a	DET
ajbmeb-1080	172	39	great	great	ADJ
ajbmeb-1080	172	40	focus	focus	NOUN
ajbmeb-1080	172	41	on	on	ADP
ajbmeb-1080	172	42	the	the	DET
ajbmeb-1080	172	43	phenomenon	phenomenon	NOUN
ajbmeb-1080	172	44	of	of	ADP
ajbmeb-1080	172	45	financial	financial	ADJ
ajbmeb-1080	172	46	fraud	fraud	NOUN
ajbmeb-1080	172	47	,	,	PUNCT
ajbmeb-1080	172	48	fraud	fraud	NOUN
ajbmeb-1080	172	49	and	and	CCONJ
ajbmeb-1080	172	50	manipulation	manipulation	NOUN
ajbmeb-1080	172	51	,	,	PUNCT
ajbmeb-1080	172	52	and	and	CCONJ
ajbmeb-1080	172	53	also	also	ADV
ajbmeb-1080	172	54	contributed	contribute	VERB
ajbmeb-1080	172	55	to	to	ADP
ajbmeb-1080	172	56	the	the	DET
ajbmeb-1080	172	57	development	development	NOUN
ajbmeb-1080	172	58	of	of	ADP
ajbmeb-1080	172	59	internal	internal	ADJ
ajbmeb-1080	172	60	auditing	auditing	NOUN
ajbmeb-1080	172	61	by	by	ADP
ajbmeb-1080	172	62	the	the	DET
ajbmeb-1080	172	63	financial	financial	ADJ
ajbmeb-1080	172	64	scandals	scandal	NOUN
ajbmeb-1080	172	65	that	that	PRON
ajbmeb-1080	172	66	rocked	rock	VERB
ajbmeb-1080	172	67	a	a	DET
ajbmeb-1080	172	68	number	number	NOUN
ajbmeb-1080	172	69	of	of	ADP
ajbmeb-1080	172	70	major	major	ADJ
ajbmeb-1080	172	71	institutions	institution	NOUN
ajbmeb-1080	172	72	in	in	ADP
ajbmeb-1080	172	73	the	the	DET
ajbmeb-1080	172	74	west	west	NOUN
ajbmeb-1080	172	75	,	,	PUNCT
ajbmeb-1080	172	76	such	such	ADJ
ajbmeb-1080	172	77	as	as	ADP
ajbmeb-1080	172	78	enron	enron	PROPN
ajbmeb-1080	172	79	in	in	ADP
ajbmeb-1080	172	80	the	the	DET
ajbmeb-1080	172	81	united	united	PROPN
ajbmeb-1080	172	82	states	states	PROPN
ajbmeb-1080	172	83	of	of	ADP
ajbmeb-1080	172	84	america	america	PROPN
ajbmeb-1080	172	85	and	and	CCONJ
ajbmeb-1080	172	86	abram	abram	PROPN
ajbmeb-1080	172	87	company	company	NOUN
ajbmeb-1080	172	88	italian	italian	ADJ
ajbmeb-1080	172	89	machines	machine	NOUN
ajbmeb-1080	172	90	and	and	CCONJ
ajbmeb-1080	172	91	other	other	ADJ
ajbmeb-1080	172	92	companies	company	NOUN
ajbmeb-1080	172	93	(	(	PUNCT
ajbmeb-1080	172	94	shoaib	shoaib	PROPN
ajbmeb-1080	172	95	et	et	PROPN
ajbmeb-1080	172	96	al	al	PROPN
ajbmeb-1080	172	97	.	.	PROPN
ajbmeb-1080	172	98	2022	2022	NUM
ajbmeb-1080	172	99	(	(	PUNCT
ajbmeb-1080	172	100	.	.	PUNCT
ajbmeb-1080	173	1	the	the	DET
ajbmeb-1080	173	2	researcher	researcher	NOUN
ajbmeb-1080	173	3	believes	believe	VERB
ajbmeb-1080	173	4	that	that	SCONJ
ajbmeb-1080	173	5	the	the	DET
ajbmeb-1080	173	6	function	function	NOUN
ajbmeb-1080	173	7	of	of	ADP
ajbmeb-1080	173	8	the	the	DET
ajbmeb-1080	173	9	internal	internal	ADJ
ajbmeb-1080	173	10	chest	chest	NOUN
ajbmeb-1080	173	11	is	be	AUX
ajbmeb-1080	173	12	one	one	NUM
ajbmeb-1080	173	13	of	of	ADP
ajbmeb-1080	173	14	the	the	DET
ajbmeb-1080	173	15	important	important	ADJ
ajbmeb-1080	173	16	functions	function	NOUN
ajbmeb-1080	173	17	in	in	ADP
ajbmeb-1080	173	18	the	the	DET
ajbmeb-1080	173	19	organizations	organization	NOUN
ajbmeb-1080	173	20	today	today	NOUN
ajbmeb-1080	173	21	,	,	PUNCT
ajbmeb-1080	173	22	in	in	ADP
ajbmeb-1080	173	23	view	view	NOUN
ajbmeb-1080	173	24	of	of	ADP
ajbmeb-1080	173	25	the	the	DET
ajbmeb-1080	173	26	great	great	ADJ
ajbmeb-1080	173	27	expansion	expansion	NOUN
ajbmeb-1080	173	28	in	in	ADP
ajbmeb-1080	173	29	the	the	DET
ajbmeb-1080	173	30	pilgrims	pilgrim	NOUN
ajbmeb-1080	173	31	,	,	PUNCT
ajbmeb-1080	173	32	and	and	CCONJ
ajbmeb-1080	173	33	the	the	DET
ajbmeb-1080	173	34	great	great	ADJ
ajbmeb-1080	173	35	developments	development	NOUN
ajbmeb-1080	173	36	that	that	PRON
ajbmeb-1080	173	37	occurred	occur	VERB
ajbmeb-1080	173	38	in	in	ADP
ajbmeb-1080	173	39	the	the	DET
ajbmeb-1080	173	40	financial	financial	ADJ
ajbmeb-1080	173	41	and	and	CCONJ
ajbmeb-1080	173	42	administrative	administrative	ADJ
ajbmeb-1080	173	43	fields	field	NOUN
ajbmeb-1080	173	44	,	,	PUNCT
ajbmeb-1080	173	45	and	and	CCONJ
ajbmeb-1080	173	46	the	the	DET
ajbmeb-1080	173	47	increase	increase	NOUN
ajbmeb-1080	173	48	in	in	ADP
ajbmeb-1080	173	49	the	the	DET
ajbmeb-1080	173	50	opponent	opponent	NOUN
ajbmeb-1080	173	51	between	between	ADP
ajbmeb-1080	173	52	the	the	DET
ajbmeb-1080	173	53	organizations	organization	NOUN
ajbmeb-1080	173	54	and	and	CCONJ
ajbmeb-1080	173	55	through	through	ADP
ajbmeb-1080	173	56	this	this	DET
ajbmeb-1080	173	57	chapter	chapter	NOUN
ajbmeb-1080	173	58	,	,	PUNCT
ajbmeb-1080	173	59	we	we	PRON
ajbmeb-1080	173	60	will	will	AUX
ajbmeb-1080	173	61	be	be	AUX
ajbmeb-1080	173	62	overwhelmed	overwhelmed	ADJ
ajbmeb-1080	173	63	to	to	ADP
ajbmeb-1080	173	64	an	an	DET
ajbmeb-1080	173	65	advance	advance	NOUN
ajbmeb-1080	173	66	of	of	ADP
ajbmeb-1080	173	67	the	the	DET
ajbmeb-1080	173	68	interior	interior	NOUN
ajbmeb-1080	173	69	.	.	PUNCT
ajbmeb-1080	174	1	1.3.2	1.3.2	NUM
ajbmeb-1080	174	2	the	the	DET
ajbmeb-1080	174	3	concept	concept	NOUN
ajbmeb-1080	174	4	of	of	ADP
ajbmeb-1080	174	5	internal	internal	ADJ
ajbmeb-1080	174	6	control	control	NOUN
ajbmeb-1080	174	7	the	the	DET
ajbmeb-1080	174	8	american	american	PROPN
ajbmeb-1080	174	9	institute	institute	PROPN
ajbmeb-1080	174	10	of	of	ADP
ajbmeb-1080	174	11	auditors	auditor	NOUN
ajbmeb-1080	174	12	defines	define	VERB
ajbmeb-1080	174	13	internal	internal	ADJ
ajbmeb-1080	174	14	auditing	auditing	NOUN
ajbmeb-1080	174	15	as	as	ADP
ajbmeb-1080	174	16	“	"	PUNCT
ajbmeb-1080	174	17	an	an	DET
ajbmeb-1080	174	18	independent	independent	ADJ
ajbmeb-1080	174	19	,	,	PUNCT
ajbmeb-1080	174	20	confirmatory	confirmatory	ADJ
ajbmeb-1080	174	21	,	,	PUNCT
ajbmeb-1080	174	22	objective	objective	ADJ
ajbmeb-1080	174	23	,	,	PUNCT
ajbmeb-1080	174	24	consultative	consultative	ADJ
ajbmeb-1080	174	25	activity	activity	NOUN
ajbmeb-1080	174	26	designed	design	VERB
ajbmeb-1080	174	27	to	to	PART
ajbmeb-1080	174	28	add	add	VERB
ajbmeb-1080	174	29	value	value	NOUN
ajbmeb-1080	174	30	to	to	ADP
ajbmeb-1080	174	31	the	the	DET
ajbmeb-1080	174	32	organization	organization	NOUN
ajbmeb-1080	174	33	and	and	CCONJ
ajbmeb-1080	174	34	improve	improve	VERB
ajbmeb-1080	174	35	its	its	PRON
ajbmeb-1080	174	36	operations	operation	NOUN
ajbmeb-1080	174	37	.	.	PUNCT
ajbmeb-1080	175	1	as	as	ADP
ajbmeb-1080	175	2	for	for	ADP
ajbmeb-1080	175	3	the	the	DET
ajbmeb-1080	175	4	committee	committee	NOUN
ajbmeb-1080	175	5	of	of	ADP
ajbmeb-1080	175	6	organizations	organization	NOUN
ajbmeb-1080	175	7	sponsoring	sponsor	VERB
ajbmeb-1080	175	8	the	the	DET
ajbmeb-1080	175	9	integrated	integrate	VERB
ajbmeb-1080	175	10	internal	internal	ADJ
ajbmeb-1080	175	11	control	control	NOUN
ajbmeb-1080	175	12	framework	framework	NOUN
ajbmeb-1080	175	13	,	,	PUNCT
ajbmeb-1080	175	14	it	it	PRON
ajbmeb-1080	175	15	defined	define	VERB
ajbmeb-1080	175	16	it	it	PRON
ajbmeb-1080	175	17	:	:	PUNCT
ajbmeb-1080	175	18	“	"	PUNCT
ajbmeb-1080	175	19	it	it	PRON
ajbmeb-1080	175	20	is	be	AUX
ajbmeb-1080	175	21	a	a	DET
ajbmeb-1080	175	22	process	process	NOUN
ajbmeb-1080	175	23	affected	affect	VERB
ajbmeb-1080	175	24	by	by	ADP
ajbmeb-1080	175	25	the	the	DET
ajbmeb-1080	175	26	board	board	NOUN
ajbmeb-1080	175	27	of	of	ADP
ajbmeb-1080	175	28	directors	director	NOUN
ajbmeb-1080	175	29	of	of	ADP
ajbmeb-1080	175	30	the	the	DET
ajbmeb-1080	175	31	institution	institution	NOUN
ajbmeb-1080	175	32	,	,	PUNCT
ajbmeb-1080	175	33	designed	design	VERB
ajbmeb-1080	175	34	to	to	PART
ajbmeb-1080	175	35	give	give	VERB
ajbmeb-1080	175	36	reasonable	reasonable	ADJ
ajbmeb-1080	175	37	assurance	assurance	NOUN
ajbmeb-1080	175	38	about	about	ADP
ajbmeb-1080	175	39	the	the	DET
ajbmeb-1080	175	40	institution	institution	NOUN
ajbmeb-1080	175	41	’s	’s	PART
ajbmeb-1080	175	42	achievement	achievement	NOUN
ajbmeb-1080	175	43	of	of	ADP
ajbmeb-1080	175	44	its	its	PRON
ajbmeb-1080	175	45	goals	goal	NOUN
ajbmeb-1080	175	46	in	in	ADP
ajbmeb-1080	175	47	the	the	DET
ajbmeb-1080	175	48	following	follow	VERB
ajbmeb-1080	175	49	aspects	aspect	NOUN
ajbmeb-1080	175	50	are	be	AUX
ajbmeb-1080	175	51	the	the	DET
ajbmeb-1080	175	52	efficiency	efficiency	NOUN
ajbmeb-1080	175	53	and	and	CCONJ
ajbmeb-1080	175	54	effectiveness	effectiveness	NOUN
ajbmeb-1080	175	55	of	of	ADP
ajbmeb-1080	175	56	operations	operation	NOUN
ajbmeb-1080	175	57	,	,	PUNCT
ajbmeb-1080	175	58	reliance	reliance	NOUN
ajbmeb-1080	175	59	on	on	ADP
ajbmeb-1080	175	60	financial	financial	ADJ
ajbmeb-1080	175	61	reports	report	NOUN
ajbmeb-1080	175	62	,	,	PUNCT
ajbmeb-1080	175	63	and	and	CCONJ
ajbmeb-1080	175	64	compliance	compliance	NOUN
ajbmeb-1080	175	65	with	with	ADP
ajbmeb-1080	175	66	applicable	applicable	ADJ
ajbmeb-1080	175	67	laws	law	NOUN
ajbmeb-1080	175	68	and	and	CCONJ
ajbmeb-1080	175	69	regulations	regulation	NOUN
ajbmeb-1080	175	70	(	(	PUNCT
ajbmeb-1080	175	71	salhi	salhi	NOUN
ajbmeb-1080	175	72	,	,	PUNCT
ajbmeb-1080	175	73	2016	2016	NUM
ajbmeb-1080	175	74	(	(	PUNCT
ajbmeb-1080	175	75	.	.	PUNCT
ajbmeb-1080	175	76	)	)	PUNCT
ajbmeb-1080	176	1	wardat	wardat	PROPN
ajbmeb-1080	176	2	et	et	PROPN
ajbmeb-1080	176	3	al	al	PROPN
ajbmeb-1080	176	4	.	.	PROPN
ajbmeb-1080	176	5	,	,	PUNCT
ajbmeb-1080	176	6	2021	2021	NUM
ajbmeb-1080	176	7	)	)	PUNCT
ajbmeb-1080	176	8	is	be	AUX
ajbmeb-1080	176	9	also	also	ADV
ajbmeb-1080	176	10	defined	define	VERB
ajbmeb-1080	176	11	as	as	ADP
ajbmeb-1080	176	12	an	an	DET
ajbmeb-1080	176	13	independent	independent	ADJ
ajbmeb-1080	176	14	evaluation	evaluation	NOUN
ajbmeb-1080	176	15	activity	activity	NOUN
ajbmeb-1080	176	16	that	that	PRON
ajbmeb-1080	176	17	is	be	AUX
ajbmeb-1080	176	18	established	establish	VERB
ajbmeb-1080	176	19	within	within	ADP
ajbmeb-1080	176	20	the	the	DET
ajbmeb-1080	176	21	organization	organization	NOUN
ajbmeb-1080	176	22	to	to	PART
ajbmeb-1080	176	23	audit	audit	VERB
ajbmeb-1080	176	24	operations	operation	NOUN
ajbmeb-1080	176	25	as	as	ADP
ajbmeb-1080	176	26	a	a	DET
ajbmeb-1080	176	27	service	service	NOUN
ajbmeb-1080	176	28	to	to	ADP
ajbmeb-1080	176	29	management	management	NOUN
ajbmeb-1080	176	30	and	and	CCONJ
ajbmeb-1080	176	31	works	work	VERB
ajbmeb-1080	176	32	to	to	PART
ajbmeb-1080	176	33	measure	measure	VERB
ajbmeb-1080	176	34	and	and	CCONJ
ajbmeb-1080	176	35	evaluate	evaluate	VERB
ajbmeb-1080	176	36	the	the	DET
ajbmeb-1080	176	37	effectiveness	effectiveness	NOUN
ajbmeb-1080	176	38	of	of	ADP
ajbmeb-1080	176	39	other	other	ADJ
ajbmeb-1080	176	40	control	control	NOUN
ajbmeb-1080	176	41	methods	method	NOUN
ajbmeb-1080	176	42	.	.	PUNCT
ajbmeb-1080	177	1	internal	internal	ADJ
ajbmeb-1080	177	2	auditing	auditing	NOUN
ajbmeb-1080	177	3	is	be	AUX
ajbmeb-1080	177	4	a	a	DET
ajbmeb-1080	177	5	work	work	NOUN
ajbmeb-1080	177	6	carried	carry	VERB
ajbmeb-1080	177	7	out	out	ADP
ajbmeb-1080	177	8	by	by	ADP
ajbmeb-1080	177	9	persons	person	NOUN
ajbmeb-1080	177	10	,	,	PUNCT
ajbmeb-1080	177	11	an	an	DET
ajbmeb-1080	177	12	organization	organization	NOUN
ajbmeb-1080	177	13	,	,	PUNCT
ajbmeb-1080	177	14	or	or	CCONJ
ajbmeb-1080	177	15	auditors	auditor	NOUN
ajbmeb-1080	177	16	affiliated	affiliate	VERB
ajbmeb-1080	177	17	with	with	ADP
ajbmeb-1080	177	18	the	the	DET
ajbmeb-1080	177	19	establishment	establishment	NOUN
ajbmeb-1080	177	20	,	,	PUNCT
ajbmeb-1080	177	21	in	in	ADP
ajbmeb-1080	177	22	order	order	NOUN
ajbmeb-1080	177	23	to	to	PART
ajbmeb-1080	177	24	be	be	AUX
ajbmeb-1080	177	25	reassured	reassure	VERB
ajbmeb-1080	177	26	by	by	ADP
ajbmeb-1080	177	27	the	the	DET
ajbmeb-1080	177	28	management	management	NOUN
ajbmeb-1080	177	29	of	of	ADP
ajbmeb-1080	177	30	the	the	DET
ajbmeb-1080	177	31	establishment	establishment	NOUN
ajbmeb-1080	177	32	on	on	ADP
ajbmeb-1080	177	33	a	a	DET
ajbmeb-1080	177	34	regular	regular	ADJ
ajbmeb-1080	177	35	basis	basis	NOUN
ajbmeb-1080	177	36	,	,	PUNCT
ajbmeb-1080	177	37	on	on	ADP
ajbmeb-1080	177	38	the	the	DET
ajbmeb-1080	177	39	proper	proper	ADJ
ajbmeb-1080	177	40	functioning	functioning	NOUN
ajbmeb-1080	177	41	of	of	ADP
ajbmeb-1080	177	42	the	the	DET
ajbmeb-1080	177	43	work	work	NOUN
ajbmeb-1080	177	44	and	and	CCONJ
ajbmeb-1080	177	45	the	the	DET
ajbmeb-1080	177	46	protection	protection	NOUN
ajbmeb-1080	177	47	of	of	ADP
ajbmeb-1080	177	48	the	the	DET
ajbmeb-1080	177	49	establishment	establishment	NOUN
ajbmeb-1080	177	50	’s	’s	PART
ajbmeb-1080	177	51	funds	fund	NOUN
ajbmeb-1080	177	52	,	,	PUNCT
ajbmeb-1080	177	53	and	and	CCONJ
ajbmeb-1080	177	54	to	to	PART
ajbmeb-1080	177	55	achieve	achieve	VERB
ajbmeb-1080	177	56	the	the	DET
ajbmeb-1080	177	57	goals	goal	NOUN
ajbmeb-1080	177	58	of	of	ADP
ajbmeb-1080	177	59	management	management	NOUN
ajbmeb-1080	177	60	in	in	ADP
ajbmeb-1080	177	61	the	the	DET
ajbmeb-1080	177	62	greatest	great	ADJ
ajbmeb-1080	177	63	possible	possible	ADJ
ajbmeb-1080	177	64	production	production	NOUN
ajbmeb-1080	177	65	and	and	CCONJ
ajbmeb-1080	177	66	administrative	administrative	ADJ
ajbmeb-1080	177	67	efficiency	efficiency	NOUN
ajbmeb-1080	177	68	,	,	PUNCT
ajbmeb-1080	177	69	and	and	CCONJ
ajbmeb-1080	177	70	to	to	PART
ajbmeb-1080	177	71	encourage	encourage	VERB
ajbmeb-1080	177	72	adherence	adherence	NOUN
ajbmeb-1080	177	73	to	to	ADP
ajbmeb-1080	177	74	administrative	administrative	ADJ
ajbmeb-1080	177	75	policies	policy	NOUN
ajbmeb-1080	177	76	(	(	PUNCT
ajbmeb-1080	177	77	abdul	abdul	PROPN
ajbmeb-1080	177	78	razzaq	razzaq	PROPN
ajbmeb-1080	177	79	et	et	PROPN
ajbmeb-1080	177	80	al	al	PROPN
ajbmeb-1080	177	81	.	.	PROPN
ajbmeb-1080	177	82	,	,	PUNCT
ajbmeb-1080	177	83	2021	2021	NUM
ajbmeb-1080	177	84	(	(	PUNCT
ajbmeb-1080	177	85	.	.	PUNCT
ajbmeb-1080	178	1	the	the	DET
ajbmeb-1080	178	2	researcher	researcher	NOUN
ajbmeb-1080	178	3	believes	believe	VERB
ajbmeb-1080	178	4	,	,	PUNCT
ajbmeb-1080	178	5	through	through	ADP
ajbmeb-1080	178	6	these	these	DET
ajbmeb-1080	178	7	previous	previous	ADJ
ajbmeb-1080	178	8	definitions	definition	NOUN
ajbmeb-1080	178	9	,	,	PUNCT
ajbmeb-1080	178	10	that	that	SCONJ
ajbmeb-1080	178	11	it	it	PRON
ajbmeb-1080	178	12	can	can	AUX
ajbmeb-1080	178	13	be	be	AUX
ajbmeb-1080	178	14	said	say	VERB
ajbmeb-1080	178	15	that	that	SCONJ
ajbmeb-1080	178	16	“	"	PUNCT
ajbmeb-1080	178	17	internal	internal	ADJ
ajbmeb-1080	178	18	audit	audit	NOUN
ajbmeb-1080	178	19	is	be	AUX
ajbmeb-1080	178	20	an	an	DET
ajbmeb-1080	178	21	independent	independent	ADJ
ajbmeb-1080	178	22	work	work	NOUN
ajbmeb-1080	178	23	carried	carry	VERB
ajbmeb-1080	178	24	out	out	ADP
ajbmeb-1080	178	25	by	by	ADP
ajbmeb-1080	178	26	qualified	qualified	ADJ
ajbmeb-1080	178	27	persons	person	NOUN
ajbmeb-1080	178	28	or	or	CCONJ
ajbmeb-1080	178	29	bodies	body	NOUN
ajbmeb-1080	178	30	belonging	belong	VERB
ajbmeb-1080	178	31	to	to	ADP
ajbmeb-1080	178	32	the	the	DET
ajbmeb-1080	178	33	organization	organization	NOUN
ajbmeb-1080	178	34	in	in	ADP
ajbmeb-1080	178	35	order	order	NOUN
ajbmeb-1080	178	36	to	to	PART
ajbmeb-1080	178	37	ensure	ensure	VERB
ajbmeb-1080	178	38	the	the	DET
ajbmeb-1080	178	39	correctness	correctness	NOUN
ajbmeb-1080	178	40	and	and	CCONJ
ajbmeb-1080	178	41	integrity	integrity	NOUN
ajbmeb-1080	178	42	of	of	ADP
ajbmeb-1080	178	43	operations	operation	NOUN
ajbmeb-1080	178	44	and	and	CCONJ
ajbmeb-1080	178	45	financial	financial	ADJ
ajbmeb-1080	178	46	statements	statement	NOUN
ajbmeb-1080	178	47	in	in	ADP
ajbmeb-1080	178	48	order	order	NOUN
ajbmeb-1080	178	49	to	to	PART
ajbmeb-1080	178	50	achieve	achieve	VERB
ajbmeb-1080	178	51	the	the	DET
ajbmeb-1080	178	52	goals	goal	NOUN
ajbmeb-1080	178	53	of	of	ADP
ajbmeb-1080	178	54	the	the	DET
ajbmeb-1080	178	55	organization	organization	NOUN
ajbmeb-1080	178	56	.	.	PUNCT
ajbmeb-1080	179	1	american	american	PROPN
ajbmeb-1080	179	2	journal	journal	PROPN
ajbmeb-1080	179	3	of	of	ADP
ajbmeb-1080	179	4	business	business	NOUN
ajbmeb-1080	179	5	management	management	NOUN
ajbmeb-1080	179	6	,	,	PUNCT
ajbmeb-1080	179	7	economics	economic	NOUN
ajbmeb-1080	179	8	and	and	CCONJ
ajbmeb-1080	179	9	banking	banking	NOUN
ajbmeb-1080	179	10	volume	volume	NOUN
ajbmeb-1080	179	11	14	14	NUM
ajbmeb-1080	179	12	july	july	PROPN
ajbmeb-1080	179	13	,	,	PUNCT
ajbmeb-1080	179	14	2023	2023	NUM
ajbmeb-1080	179	15	p	p	NOUN
ajbmeb-1080	179	16	a	a	DET
ajbmeb-1080	179	17	g	g	NOUN
ajbmeb-1080	179	18	e	e	NOUN
ajbmeb-1080	179	19	|	|	ADV
ajbmeb-1080	179	20	116	116	NUM
ajbmeb-1080	179	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1080	179	22	2.3.2	2.3.2	NUM
ajbmeb-1080	179	23	importance	importance	NOUN
ajbmeb-1080	179	24	of	of	ADP
ajbmeb-1080	179	25	internal	internal	ADJ
ajbmeb-1080	179	26	control	control	NOUN
ajbmeb-1080	179	27	the	the	DET
ajbmeb-1080	179	28	reason	reason	NOUN
ajbmeb-1080	179	29	for	for	ADP
ajbmeb-1080	179	30	establishing	establish	VERB
ajbmeb-1080	179	31	an	an	DET
ajbmeb-1080	179	32	internal	internal	ADJ
ajbmeb-1080	179	33	control	control	NOUN
ajbmeb-1080	179	34	system	system	NOUN
ajbmeb-1080	179	35	in	in	ADP
ajbmeb-1080	179	36	organizations	organization	NOUN
ajbmeb-1080	179	37	is	be	AUX
ajbmeb-1080	179	38	to	to	PART
ajbmeb-1080	179	39	help	help	VERB
ajbmeb-1080	179	40	them	they	PRON
ajbmeb-1080	179	41	achieve	achieve	VERB
ajbmeb-1080	179	42	their	their	PRON
ajbmeb-1080	179	43	goals	goal	NOUN
ajbmeb-1080	179	44	,	,	PUNCT
ajbmeb-1080	179	45	and	and	CCONJ
ajbmeb-1080	179	46	the	the	DET
ajbmeb-1080	179	47	system	system	NOUN
ajbmeb-1080	179	48	contains	contain	VERB
ajbmeb-1080	179	49	a	a	DET
ajbmeb-1080	179	50	set	set	NOUN
ajbmeb-1080	179	51	of	of	ADP
ajbmeb-1080	179	52	policies	policy	NOUN
ajbmeb-1080	179	53	and	and	CCONJ
ajbmeb-1080	179	54	procedures	procedure	NOUN
ajbmeb-1080	179	55	that	that	PRON
ajbmeb-1080	179	56	are	be	AUX
ajbmeb-1080	179	57	designed	design	VERB
ajbmeb-1080	179	58	to	to	PART
ajbmeb-1080	179	59	provide	provide	VERB
ajbmeb-1080	179	60	management	management	NOUN
ajbmeb-1080	179	61	with	with	ADP
ajbmeb-1080	179	62	appropriate	appropriate	ADJ
ajbmeb-1080	179	63	assurance	assurance	NOUN
ajbmeb-1080	179	64	that	that	PRON
ajbmeb-1080	179	65	the	the	DET
ajbmeb-1080	179	66	basic	basic	ADJ
ajbmeb-1080	179	67	goals	goal	NOUN
ajbmeb-1080	179	68	of	of	ADP
ajbmeb-1080	179	69	the	the	DET
ajbmeb-1080	179	70	organization	organization	NOUN
ajbmeb-1080	179	71	will	will	AUX
ajbmeb-1080	179	72	be	be	AUX
ajbmeb-1080	179	73	achieved	achieve	VERB
ajbmeb-1080	179	74	,	,	PUNCT
ajbmeb-1080	179	75	and	and	CCONJ
ajbmeb-1080	179	76	the	the	DET
ajbmeb-1080	179	77	report	report	NOUN
ajbmeb-1080	179	78	of	of	ADP
ajbmeb-1080	179	79	the	the	DET
ajbmeb-1080	179	80	audit	audit	NOUN
ajbmeb-1080	179	81	procedures	procedure	NOUN
ajbmeb-1080	179	82	committee	committee	NOUN
ajbmeb-1080	179	83	of	of	ADP
ajbmeb-1080	179	84	the	the	DET
ajbmeb-1080	179	85	american	american	PROPN
ajbmeb-1080	179	86	institute	institute	PROPN
ajbmeb-1080	179	87	of	of	ADP
ajbmeb-1080	179	88	certified	certify	VERB
ajbmeb-1080	179	89	public	public	ADJ
ajbmeb-1080	179	90	accountants	accountant	NOUN
ajbmeb-1080	179	91	indicates	indicate	VERB
ajbmeb-1080	179	92	the	the	DET
ajbmeb-1080	179	93	increasing	increase	VERB
ajbmeb-1080	179	94	interest	interest	NOUN
ajbmeb-1080	179	95	in	in	ADP
ajbmeb-1080	179	96	internal	internal	ADJ
ajbmeb-1080	179	97	control	control	NOUN
ajbmeb-1080	179	98	is	be	AUX
ajbmeb-1080	179	99	due	due	ADJ
ajbmeb-1080	179	100	to	to	ADP
ajbmeb-1080	179	101	the	the	DET
ajbmeb-1080	179	102	following	follow	VERB
ajbmeb-1080	179	103	factors	factor	NOUN
ajbmeb-1080	179	104	(	(	PUNCT
ajbmeb-1080	179	105	odeh	odeh	NOUN
ajbmeb-1080	179	106	,	,	PUNCT
ajbmeb-1080	179	107	2018	2018	NUM
ajbmeb-1080	180	1	:)	:)	NOUN
ajbmeb-1080	180	2	a	a	DET
ajbmeb-1080	180	3	the	the	DET
ajbmeb-1080	180	4	increasing	increase	VERB
ajbmeb-1080	180	5	scope	scope	NOUN
ajbmeb-1080	180	6	and	and	CCONJ
ajbmeb-1080	180	7	size	size	NOUN
ajbmeb-1080	180	8	of	of	ADP
ajbmeb-1080	180	9	organizations	organization	NOUN
ajbmeb-1080	180	10	,	,	PUNCT
ajbmeb-1080	180	11	which	which	PRON
ajbmeb-1080	180	12	led	lead	VERB
ajbmeb-1080	180	13	to	to	ADP
ajbmeb-1080	180	14	the	the	DET
ajbmeb-1080	180	15	complexity	complexity	NOUN
ajbmeb-1080	180	16	and	and	CCONJ
ajbmeb-1080	180	17	complexity	complexity	NOUN
ajbmeb-1080	180	18	of	of	ADP
ajbmeb-1080	180	19	their	their	PRON
ajbmeb-1080	180	20	organizational	organizational	ADJ
ajbmeb-1080	180	21	structures	structure	NOUN
ajbmeb-1080	180	22	,	,	PUNCT
ajbmeb-1080	180	23	and	and	CCONJ
ajbmeb-1080	180	24	in	in	ADP
ajbmeb-1080	180	25	order	order	NOUN
ajbmeb-1080	180	26	for	for	SCONJ
ajbmeb-1080	180	27	operations	operation	NOUN
ajbmeb-1080	180	28	to	to	PART
ajbmeb-1080	180	29	be	be	AUX
ajbmeb-1080	180	30	effectively	effectively	ADV
ajbmeb-1080	180	31	monitored	monitor	VERB
ajbmeb-1080	180	32	,	,	PUNCT
ajbmeb-1080	180	33	management	management	NOUN
ajbmeb-1080	180	34	should	should	AUX
ajbmeb-1080	180	35	rely	rely	VERB
ajbmeb-1080	180	36	on	on	ADP
ajbmeb-1080	180	37	many	many	ADJ
ajbmeb-1080	180	38	reports	report	NOUN
ajbmeb-1080	180	39	and	and	CCONJ
ajbmeb-1080	180	40	analyzes	analyze	NOUN
ajbmeb-1080	180	41	that	that	PRON
ajbmeb-1080	180	42	have	have	VERB
ajbmeb-1080	180	43	a	a	DET
ajbmeb-1080	180	44	high	high	ADJ
ajbmeb-1080	180	45	degree	degree	NOUN
ajbmeb-1080	180	46	of	of	ADP
ajbmeb-1080	180	47	reliability	reliability	NOUN
ajbmeb-1080	180	48	.	.	PUNCT
ajbmeb-1080	181	1	management	management	NOUN
ajbmeb-1080	181	2	bears	bear	VERB
ajbmeb-1080	181	3	primary	primary	ADJ
ajbmeb-1080	181	4	responsibility	responsibility	NOUN
ajbmeb-1080	181	5	for	for	ADP
ajbmeb-1080	181	6	preserving	preserve	VERB
ajbmeb-1080	181	7	the	the	DET
ajbmeb-1080	181	8	organization	organization	NOUN
ajbmeb-1080	181	9	's	's	PART
ajbmeb-1080	181	10	assets	asset	NOUN
ajbmeb-1080	181	11	and	and	CCONJ
ajbmeb-1080	181	12	preventing	prevent	VERB
ajbmeb-1080	181	13	any	any	DET
ajbmeb-1080	181	14	errors	error	NOUN
ajbmeb-1080	181	15	.	.	PUNCT
ajbmeb-1080	182	1	the	the	DET
ajbmeb-1080	182	2	discovery	discovery	NOUN
ajbmeb-1080	182	3	of	of	ADP
ajbmeb-1080	182	4	embezzlement	embezzlement	NOUN
ajbmeb-1080	182	5	,	,	PUNCT
ajbmeb-1080	182	6	and	and	CCONJ
ajbmeb-1080	182	7	therefore	therefore	ADV
ajbmeb-1080	182	8	the	the	DET
ajbmeb-1080	182	9	maintenance	maintenance	NOUN
ajbmeb-1080	182	10	of	of	ADP
ajbmeb-1080	182	11	an	an	DET
ajbmeb-1080	182	12	efficient	efficient	ADJ
ajbmeb-1080	182	13	system	system	NOUN
ajbmeb-1080	182	14	of	of	ADP
ajbmeb-1080	182	15	internal	internal	ADJ
ajbmeb-1080	182	16	control	control	NOUN
ajbmeb-1080	182	17	,	,	PUNCT
ajbmeb-1080	182	18	is	be	AUX
ajbmeb-1080	182	19	indispensable	indispensable	ADJ
ajbmeb-1080	182	20	and	and	CCONJ
ajbmeb-1080	182	21	the	the	DET
ajbmeb-1080	182	22	administration	administration	NOUN
ajbmeb-1080	182	23	relies	rely	VERB
ajbmeb-1080	182	24	on	on	ADP
ajbmeb-1080	182	25	its	its	PRON
ajbmeb-1080	182	26	blindness	blindness	NOUN
ajbmeb-1080	182	27	in	in	ADP
ajbmeb-1080	182	28	fulfilling	fulfil	VERB
ajbmeb-1080	182	29	this	this	DET
ajbmeb-1080	182	30	responsibility	responsibility	NOUN
ajbmeb-1080	182	31	.	.	PUNCT
ajbmeb-1080	183	1	b	b	X
ajbmeb-1080	183	2	from	from	ADP
ajbmeb-1080	183	3	a	a	DET
ajbmeb-1080	183	4	practical	practical	ADJ
ajbmeb-1080	183	5	point	point	NOUN
ajbmeb-1080	183	6	of	of	ADP
ajbmeb-1080	183	7	view	view	NOUN
ajbmeb-1080	183	8	,	,	PUNCT
ajbmeb-1080	183	9	it	it	PRON
ajbmeb-1080	183	10	is	be	AUX
ajbmeb-1080	183	11	impossible	impossible	ADJ
ajbmeb-1080	183	12	for	for	SCONJ
ajbmeb-1080	183	13	the	the	DET
ajbmeb-1080	183	14	external	external	ADJ
ajbmeb-1080	183	15	auditor	auditor	NOUN
ajbmeb-1080	183	16	to	to	PART
ajbmeb-1080	183	17	conduct	conduct	VERB
ajbmeb-1080	183	18	a	a	DET
ajbmeb-1080	183	19	detailed	detailed	ADJ
ajbmeb-1080	183	20	audit	audit	NOUN
ajbmeb-1080	183	21	of	of	ADP
ajbmeb-1080	183	22	most	most	ADJ
ajbmeb-1080	183	23	organizations	organization	NOUN
ajbmeb-1080	183	24	within	within	ADP
ajbmeb-1080	183	25	the	the	DET
ajbmeb-1080	183	26	limits	limit	NOUN
ajbmeb-1080	183	27	of	of	ADP
ajbmeb-1080	183	28	reasonable	reasonable	ADJ
ajbmeb-1080	183	29	economic	economic	ADJ
ajbmeb-1080	183	30	fees	fee	NOUN
ajbmeb-1080	183	31	,	,	PUNCT
ajbmeb-1080	183	32	and	and	CCONJ
ajbmeb-1080	183	33	to	to	PART
ajbmeb-1080	183	34	rely	rely	VERB
ajbmeb-1080	183	35	on	on	ADP
ajbmeb-1080	183	36	test	test	NOUN
ajbmeb-1080	183	37	auditing	auditing	NOUN
ajbmeb-1080	183	38	,	,	PUNCT
ajbmeb-1080	183	39	rather	rather	ADV
ajbmeb-1080	183	40	than	than	ADP
ajbmeb-1080	183	41	a	a	DET
ajbmeb-1080	183	42	comprehensive	comprehensive	ADJ
ajbmeb-1080	183	43	audit	audit	NOUN
ajbmeb-1080	183	44	,	,	PUNCT
ajbmeb-1080	183	45	and	and	CCONJ
ajbmeb-1080	183	46	therefore	therefore	ADV
ajbmeb-1080	183	47	it	it	PRON
ajbmeb-1080	183	48	was	be	AUX
ajbmeb-1080	183	49	necessary	necessary	ADJ
ajbmeb-1080	183	50	from	from	ADP
ajbmeb-1080	183	51	the	the	DET
ajbmeb-1080	183	52	outset	outset	NOUN
ajbmeb-1080	183	53	when	when	SCONJ
ajbmeb-1080	183	54	dealing	deal	VERB
ajbmeb-1080	183	55	with	with	ADP
ajbmeb-1080	183	56	operations	operation	NOUN
ajbmeb-1080	183	57	to	to	PART
ajbmeb-1080	183	58	have	have	VERB
ajbmeb-1080	183	59	the	the	DET
ajbmeb-1080	183	60	proper	proper	ADJ
ajbmeb-1080	183	61	controls	control	NOUN
ajbmeb-1080	183	62	provided	provide	VERB
ajbmeb-1080	183	63	by	by	ADP
ajbmeb-1080	183	64	the	the	DET
ajbmeb-1080	183	65	internal	internal	ADJ
ajbmeb-1080	183	66	control	control	NOUN
ajbmeb-1080	183	67	system	system	NOUN
ajbmeb-1080	183	68	.	.	PUNCT
ajbmeb-1080	183	69	.	.	PUNCT
ajbmeb-1080	184	1	the	the	DET
ajbmeb-1080	184	2	researcher	researcher	NOUN
ajbmeb-1080	184	3	believes	believe	VERB
ajbmeb-1080	184	4	that	that	SCONJ
ajbmeb-1080	184	5	the	the	DET
ajbmeb-1080	184	6	importance	importance	NOUN
ajbmeb-1080	184	7	increases	increase	VERB
ajbmeb-1080	184	8	with	with	ADP
ajbmeb-1080	184	9	the	the	DET
ajbmeb-1080	184	10	complexity	complexity	NOUN
ajbmeb-1080	184	11	of	of	ADP
ajbmeb-1080	184	12	the	the	DET
ajbmeb-1080	184	13	accounting	accounting	NOUN
ajbmeb-1080	184	14	and	and	CCONJ
ajbmeb-1080	184	15	administrative	administrative	ADJ
ajbmeb-1080	184	16	systems	system	NOUN
ajbmeb-1080	184	17	,	,	PUNCT
ajbmeb-1080	184	18	and	and	CCONJ
ajbmeb-1080	184	19	the	the	DET
ajbmeb-1080	184	20	distance	distance	NOUN
ajbmeb-1080	184	21	between	between	ADP
ajbmeb-1080	184	22	operations	operation	NOUN
ajbmeb-1080	184	23	and	and	CCONJ
ajbmeb-1080	184	24	transactions	transaction	NOUN
ajbmeb-1080	184	25	from	from	ADP
ajbmeb-1080	184	26	the	the	DET
ajbmeb-1080	184	27	view	view	NOUN
ajbmeb-1080	184	28	of	of	ADP
ajbmeb-1080	184	29	the	the	DET
ajbmeb-1080	184	30	senior	senior	ADJ
ajbmeb-1080	184	31	management	management	NOUN
ajbmeb-1080	184	32	,	,	PUNCT
ajbmeb-1080	184	33	as	as	SCONJ
ajbmeb-1080	184	34	it	it	PRON
ajbmeb-1080	184	35	is	be	AUX
ajbmeb-1080	184	36	difficult	difficult	ADJ
ajbmeb-1080	184	37	to	to	PART
ajbmeb-1080	184	38	control	control	VERB
ajbmeb-1080	184	39	the	the	DET
ajbmeb-1080	184	40	executive	executive	ADJ
ajbmeb-1080	184	41	departments	department	NOUN
ajbmeb-1080	184	42	and	and	CCONJ
ajbmeb-1080	184	43	departments	department	NOUN
ajbmeb-1080	184	44	and	and	CCONJ
ajbmeb-1080	184	45	follow	follow	VERB
ajbmeb-1080	184	46	them	they	PRON
ajbmeb-1080	184	47	directly	directly	ADV
ajbmeb-1080	184	48	.	.	PUNCT
ajbmeb-1080	185	1	4.3.2	4.3.2	NUM
ajbmeb-1080	185	2	dimensions	dimension	NOUN
ajbmeb-1080	185	3	of	of	ADP
ajbmeb-1080	185	4	internal	internal	ADJ
ajbmeb-1080	185	5	control	control	NOUN
ajbmeb-1080	185	6	we	we	PRON
ajbmeb-1080	185	7	can	can	AUX
ajbmeb-1080	185	8	learn	learn	VERB
ajbmeb-1080	185	9	about	about	ADP
ajbmeb-1080	185	10	the	the	DET
ajbmeb-1080	185	11	dimensions	dimension	NOUN
ajbmeb-1080	185	12	of	of	ADP
ajbmeb-1080	185	13	auditing	audit	VERB
ajbmeb-1080	185	14	through	through	ADP
ajbmeb-1080	185	15	the	the	DET
ajbmeb-1080	185	16	following	follow	VERB
ajbmeb-1080	185	17	definitions	definition	NOUN
ajbmeb-1080	185	18	,	,	PUNCT
ajbmeb-1080	185	19	which	which	PRON
ajbmeb-1080	185	20	we	we	PRON
ajbmeb-1080	185	21	will	will	AUX
ajbmeb-1080	185	22	summarize	summarize	VERB
ajbmeb-1080	185	23	as	as	SCONJ
ajbmeb-1080	185	24	follows	follow	VERB
ajbmeb-1080	185	25	(	(	PUNCT
ajbmeb-1080	185	26	al	al	PROPN
ajbmeb-1080	185	27	taoist	taoist	NOUN
ajbmeb-1080	185	28	,	,	PUNCT
ajbmeb-1080	185	29	2019	2019	NUM
ajbmeb-1080	185	30	(	(	PUNCT
ajbmeb-1080	185	31	.	.	PUNCT
ajbmeb-1080	186	1	auditing	auditing	NOUN
ajbmeb-1080	186	2	is	be	AUX
ajbmeb-1080	186	3	a	a	DET
ajbmeb-1080	186	4	regular	regular	ADJ
ajbmeb-1080	186	5	process	process	NOUN
ajbmeb-1080	186	6	that	that	PRON
ajbmeb-1080	186	7	depends	depend	VERB
ajbmeb-1080	186	8	on	on	ADP
ajbmeb-1080	186	9	thought	thought	NOUN
ajbmeb-1080	186	10	and	and	CCONJ
ajbmeb-1080	186	11	logic	logic	NOUN
ajbmeb-1080	186	12	.	.	PUNCT
ajbmeb-1080	187	1	therefore	therefore	ADV
ajbmeb-1080	187	2	,	,	PUNCT
ajbmeb-1080	187	3	it	it	PRON
ajbmeb-1080	187	4	is	be	AUX
ajbmeb-1080	187	5	considered	consider	VERB
ajbmeb-1080	187	6	an	an	DET
ajbmeb-1080	187	7	activity	activity	NOUN
ajbmeb-1080	187	8	that	that	PRON
ajbmeb-1080	187	9	must	must	AUX
ajbmeb-1080	187	10	be	be	AUX
ajbmeb-1080	187	11	planned	plan	VERB
ajbmeb-1080	187	12	in	in	ADP
ajbmeb-1080	187	13	advance	advance	NOUN
ajbmeb-1080	187	14	,	,	PUNCT
ajbmeb-1080	187	15	and	and	CCONJ
ajbmeb-1080	187	16	the	the	DET
ajbmeb-1080	187	17	implementation	implementation	NOUN
ajbmeb-1080	187	18	process	process	NOUN
ajbmeb-1080	187	19	must	must	AUX
ajbmeb-1080	187	20	be	be	AUX
ajbmeb-1080	187	21	systematic	systematic	ADJ
ajbmeb-1080	187	22	and	and	CCONJ
ajbmeb-1080	187	23	not	not	PART
ajbmeb-1080	187	24	random	random	ADJ
ajbmeb-1080	187	25	.	.	PUNCT
ajbmeb-1080	188	1	the	the	DET
ajbmeb-1080	188	2	necessity	necessity	NOUN
ajbmeb-1080	188	3	of	of	ADP
ajbmeb-1080	188	4	obtaining	obtain	VERB
ajbmeb-1080	188	5	evidence	evidence	NOUN
ajbmeb-1080	188	6	and	and	CCONJ
ajbmeb-1080	188	7	clues	clue	NOUN
ajbmeb-1080	188	8	that	that	PRON
ajbmeb-1080	188	9	are	be	AUX
ajbmeb-1080	188	10	evaluated	evaluate	VERB
ajbmeb-1080	188	11	objectively	objectively	ADV
ajbmeb-1080	188	12	,	,	PUNCT
ajbmeb-1080	188	13	and	and	CCONJ
ajbmeb-1080	188	14	this	this	PRON
ajbmeb-1080	188	15	is	be	AUX
ajbmeb-1080	188	16	considered	consider	VERB
ajbmeb-1080	188	17	the	the	DET
ajbmeb-1080	188	18	essence	essence	NOUN
ajbmeb-1080	188	19	of	of	ADP
ajbmeb-1080	188	20	the	the	DET
ajbmeb-1080	188	21	audit	audit	NOUN
ajbmeb-1080	188	22	process	process	NOUN
ajbmeb-1080	188	23	,	,	PUNCT
ajbmeb-1080	188	24	and	and	CCONJ
ajbmeb-1080	188	25	it	it	PRON
ajbmeb-1080	188	26	is	be	AUX
ajbmeb-1080	188	27	the	the	DET
ajbmeb-1080	188	28	basis	basis	NOUN
ajbmeb-1080	188	29	upon	upon	SCONJ
ajbmeb-1080	188	30	which	which	PRON
ajbmeb-1080	188	31	the	the	DET
ajbmeb-1080	188	32	auditor	auditor	NOUN
ajbmeb-1080	188	33	relies	rely	VERB
ajbmeb-1080	188	34	in	in	ADP
ajbmeb-1080	188	35	expressing	express	VERB
ajbmeb-1080	188	36	his	his	PRON
ajbmeb-1080	188	37	opinion	opinion	NOUN
ajbmeb-1080	188	38	on	on	ADP
ajbmeb-1080	188	39	the	the	DET
ajbmeb-1080	188	40	financial	financial	ADJ
ajbmeb-1080	188	41	statements	statement	NOUN
ajbmeb-1080	188	42	of	of	ADP
ajbmeb-1080	188	43	the	the	DET
ajbmeb-1080	188	44	institution	institution	NOUN
ajbmeb-1080	188	45	.	.	PUNCT
ajbmeb-1080	189	1	auditing	auditing	NOUN
ajbmeb-1080	189	2	includes	include	VERB
ajbmeb-1080	189	3	expressing	express	VERB
ajbmeb-1080	189	4	an	an	DET
ajbmeb-1080	189	5	opinion	opinion	NOUN
ajbmeb-1080	189	6	or	or	CCONJ
ajbmeb-1080	189	7	issuing	issue	VERB
ajbmeb-1080	189	8	a	a	DET
ajbmeb-1080	189	9	judgment	judgment	NOUN
ajbmeb-1080	189	10	.	.	PUNCT
ajbmeb-1080	190	1	hence	hence	ADV
ajbmeb-1080	190	2	,	,	PUNCT
ajbmeb-1080	190	3	it	it	PRON
ajbmeb-1080	190	4	is	be	AUX
ajbmeb-1080	190	5	necessary	necessary	ADJ
ajbmeb-1080	190	6	to	to	PART
ajbmeb-1080	190	7	develop	develop	VERB
ajbmeb-1080	190	8	a	a	DET
ajbmeb-1080	190	9	set	set	NOUN
ajbmeb-1080	190	10	of	of	ADP
ajbmeb-1080	190	11	standards	standard	NOUN
ajbmeb-1080	190	12	that	that	PRON
ajbmeb-1080	190	13	are	be	AUX
ajbmeb-1080	190	14	used	use	VERB
ajbmeb-1080	190	15	as	as	ADP
ajbmeb-1080	190	16	a	a	DET
ajbmeb-1080	190	17	basis	basis	NOUN
ajbmeb-1080	190	18	for	for	ADP
ajbmeb-1080	190	19	evaluation	evaluation	NOUN
ajbmeb-1080	190	20	and	and	CCONJ
ajbmeb-1080	190	21	personal	personal	ADJ
ajbmeb-1080	190	22	judgment	judgment	NOUN
ajbmeb-1080	190	23	.	.	PUNCT
ajbmeb-1080	191	1	on	on	ADP
ajbmeb-1080	191	2	the	the	DET
ajbmeb-1080	191	3	one	one	NUM
ajbmeb-1080	191	4	hand	hand	NOUN
ajbmeb-1080	191	5	,	,	PUNCT
ajbmeb-1080	191	6	these	these	DET
ajbmeb-1080	191	7	standards	standard	NOUN
ajbmeb-1080	191	8	and	and	CCONJ
ajbmeb-1080	191	9	generally	generally	ADV
ajbmeb-1080	191	10	accepted	accept	VERB
ajbmeb-1080	191	11	accounting	accounting	NOUN
ajbmeb-1080	191	12	principles	principle	NOUN
ajbmeb-1080	191	13	that	that	PRON
ajbmeb-1080	191	14	are	be	AUX
ajbmeb-1080	191	15	used	use	VERB
ajbmeb-1080	191	16	as	as	ADP
ajbmeb-1080	191	17	a	a	DET
ajbmeb-1080	191	18	criterion	criterion	NOUN
ajbmeb-1080	191	19	for	for	ADP
ajbmeb-1080	191	20	judging	judge	VERB
ajbmeb-1080	191	21	the	the	DET
ajbmeb-1080	191	22	integrity	integrity	NOUN
ajbmeb-1080	191	23	of	of	ADP
ajbmeb-1080	191	24	the	the	DET
ajbmeb-1080	191	25	data	datum	NOUN
ajbmeb-1080	191	26	under	under	ADP
ajbmeb-1080	191	27	study	study	NOUN
ajbmeb-1080	191	28	.	.	PUNCT
ajbmeb-1080	192	1	communicating	communicate	VERB
ajbmeb-1080	192	2	the	the	DET
ajbmeb-1080	192	3	results	result	NOUN
ajbmeb-1080	192	4	of	of	ADP
ajbmeb-1080	192	5	the	the	DET
ajbmeb-1080	192	6	audit	audit	NOUN
ajbmeb-1080	192	7	to	to	ADP
ajbmeb-1080	192	8	the	the	DET
ajbmeb-1080	192	9	concerned	concerned	ADJ
ajbmeb-1080	192	10	parties	party	NOUN
ajbmeb-1080	192	11	.	.	PUNCT
ajbmeb-1080	193	1	therefore	therefore	ADV
ajbmeb-1080	193	2	,	,	PUNCT
ajbmeb-1080	193	3	the	the	DET
ajbmeb-1080	193	4	audit	audit	NOUN
ajbmeb-1080	193	5	represents	represent	VERB
ajbmeb-1080	193	6	a	a	DET
ajbmeb-1080	193	7	means	means	NOUN
ajbmeb-1080	193	8	of	of	ADP
ajbmeb-1080	193	9	communication	communication	NOUN
ajbmeb-1080	193	10	in	in	ADP
ajbmeb-1080	193	11	terms	term	NOUN
ajbmeb-1080	193	12	of	of	ADP
ajbmeb-1080	193	13	examination	examination	NOUN
ajbmeb-1080	193	14	,	,	PUNCT
ajbmeb-1080	193	15	study	study	NOUN
ajbmeb-1080	193	16	and	and	CCONJ
ajbmeb-1080	193	17	delivery	delivery	NOUN
ajbmeb-1080	193	18	to	to	ADP
ajbmeb-1080	193	19	the	the	DET
ajbmeb-1080	193	20	concerned	concerned	ADJ
ajbmeb-1080	193	21	authorities	authority	NOUN
ajbmeb-1080	193	22	on	on	ADP
ajbmeb-1080	193	23	the	the	DET
ajbmeb-1080	193	24	report	report	NOUN
ajbmeb-1080	193	25	that	that	PRON
ajbmeb-1080	193	26	includes	include	VERB
ajbmeb-1080	193	27	his	his	PRON
ajbmeb-1080	193	28	opinion	opinion	NOUN
ajbmeb-1080	193	29	.	.	PUNCT
ajbmeb-1080	194	1	the	the	DET
ajbmeb-1080	194	2	auditor	auditor	NOUN
ajbmeb-1080	194	3	relies	rely	VERB
ajbmeb-1080	194	4	.	.	PUNCT
ajbmeb-1080	195	1	we	we	PRON
ajbmeb-1080	195	2	note	note	VERB
ajbmeb-1080	195	3	that	that	SCONJ
ajbmeb-1080	195	4	the	the	DET
ajbmeb-1080	195	5	internal	internal	ADJ
ajbmeb-1080	195	6	control	control	NOUN
ajbmeb-1080	195	7	system	system	NOUN
ajbmeb-1080	195	8	is	be	AUX
ajbmeb-1080	195	9	based	base	VERB
ajbmeb-1080	195	10	on	on	ADP
ajbmeb-1080	195	11	the	the	DET
ajbmeb-1080	195	12	following	follow	VERB
ajbmeb-1080	195	13	dimensions	dimension	NOUN
ajbmeb-1080	195	14	(	(	PUNCT
ajbmeb-1080	195	15	hamidat	hamidat	VERB
ajbmeb-1080	195	16	et	et	PROPN
ajbmeb-1080	195	17	al	al	PROPN
ajbmeb-1080	195	18	.	.	PROPN
ajbmeb-1080	195	19	,	,	PUNCT
ajbmeb-1080	195	20	2022	2022	NUM
ajbmeb-1080	195	21	(	(	PUNCT
ajbmeb-1080	195	22	1	1	NUM
ajbmeb-1080	195	23	examination	examination	NOUN
ajbmeb-1080	195	24	:	:	PUNCT
ajbmeb-1080	195	25	that	that	PRON
ajbmeb-1080	195	26	is	is	ADV
ajbmeb-1080	195	27	,	,	PUNCT
ajbmeb-1080	195	28	examining	examine	VERB
ajbmeb-1080	195	29	accounting	accounting	NOUN
ajbmeb-1080	195	30	data	datum	NOUN
ajbmeb-1080	195	31	and	and	CCONJ
ajbmeb-1080	195	32	records	record	NOUN
ajbmeb-1080	195	33	to	to	PART
ajbmeb-1080	195	34	ensure	ensure	VERB
ajbmeb-1080	195	35	the	the	DET
ajbmeb-1080	195	36	correctness	correctness	NOUN
ajbmeb-1080	195	37	and	and	CCONJ
ajbmeb-1080	195	38	integrity	integrity	NOUN
ajbmeb-1080	195	39	of	of	ADP
ajbmeb-1080	195	40	the	the	DET
ajbmeb-1080	195	41	transactions	transaction	NOUN
ajbmeb-1080	195	42	that	that	PRON
ajbmeb-1080	195	43	were	be	AUX
ajbmeb-1080	195	44	recorded	record	VERB
ajbmeb-1080	195	45	,	,	PUNCT
ajbmeb-1080	195	46	analyzed	analyze	VERB
ajbmeb-1080	195	47	,	,	PUNCT
ajbmeb-1080	195	48	and	and	CCONJ
ajbmeb-1080	195	49	classified	classified	ADJ
ajbmeb-1080	195	50	.	.	PUNCT
ajbmeb-1080	196	1	2	2	NUM
ajbmeb-1080	196	2	investigation	investigation	NOUN
ajbmeb-1080	196	3	:	:	PUNCT
ajbmeb-1080	196	4	which	which	PRON
ajbmeb-1080	196	5	is	be	AUX
ajbmeb-1080	196	6	the	the	DET
ajbmeb-1080	196	7	judgment	judgment	NOUN
ajbmeb-1080	196	8	on	on	ADP
ajbmeb-1080	196	9	the	the	DET
ajbmeb-1080	196	10	validity	validity	NOUN
ajbmeb-1080	196	11	of	of	ADP
ajbmeb-1080	196	12	the	the	DET
ajbmeb-1080	196	13	final	final	ADJ
ajbmeb-1080	196	14	financial	financial	ADJ
ajbmeb-1080	196	15	statements	statement	NOUN
ajbmeb-1080	196	16	for	for	ADP
ajbmeb-1080	196	17	the	the	DET
ajbmeb-1080	196	18	correct	correct	ADJ
ajbmeb-1080	196	19	expression	expression	NOUN
ajbmeb-1080	196	20	of	of	ADP
ajbmeb-1080	196	21	the	the	DET
ajbmeb-1080	196	22	result	result	NOUN
ajbmeb-1080	196	23	american	american	PROPN
ajbmeb-1080	196	24	journal	journal	PROPN
ajbmeb-1080	196	25	of	of	ADP
ajbmeb-1080	196	26	business	business	NOUN
ajbmeb-1080	196	27	management	management	NOUN
ajbmeb-1080	196	28	,	,	PUNCT
ajbmeb-1080	196	29	economics	economic	NOUN
ajbmeb-1080	196	30	and	and	CCONJ
ajbmeb-1080	196	31	banking	banking	NOUN
ajbmeb-1080	196	32	volume	volume	NOUN
ajbmeb-1080	196	33	14	14	NUM
ajbmeb-1080	196	34	july	july	PROPN
ajbmeb-1080	196	35	,	,	PUNCT
ajbmeb-1080	196	36	2023	2023	NUM
ajbmeb-1080	196	37	p	p	NOUN
ajbmeb-1080	196	38	a	a	DET
ajbmeb-1080	196	39	g	g	NOUN
ajbmeb-1080	196	40	e	e	NOUN
ajbmeb-1080	196	41	|	|	NOUN
ajbmeb-1080	196	42	117	117	NUM
ajbmeb-1080	196	43	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1080	196	44	the	the	DET
ajbmeb-1080	196	45	fourth	fourth	ADJ
ajbmeb-1080	196	46	topic	topic	NOUN
ajbmeb-1080	196	47	:	:	PUNCT
ajbmeb-1080	196	48	the	the	DET
ajbmeb-1080	196	49	relationship	relationship	NOUN
ajbmeb-1080	196	50	between	between	ADP
ajbmeb-1080	196	51	electronic	electronic	ADJ
ajbmeb-1080	196	52	accounting	accounting	NOUN
ajbmeb-1080	196	53	programs	program	NOUN
ajbmeb-1080	196	54	in	in	ADP
ajbmeb-1080	196	55	strengthening	strengthen	VERB
ajbmeb-1080	196	56	the	the	DET
ajbmeb-1080	196	57	internal	internal	ADJ
ajbmeb-1080	196	58	control	control	NOUN
ajbmeb-1080	196	59	system	system	NOUN
ajbmeb-1080	196	60	and	and	CCONJ
ajbmeb-1080	196	61	its	its	PRON
ajbmeb-1080	196	62	reflection	reflection	NOUN
ajbmeb-1080	196	63	on	on	ADP
ajbmeb-1080	196	64	the	the	DET
ajbmeb-1080	196	65	quality	quality	NOUN
ajbmeb-1080	196	66	of	of	ADP
ajbmeb-1080	196	67	investment	investment	NOUN
ajbmeb-1080	196	68	decisions	decision	NOUN
ajbmeb-1080	196	69	the	the	DET
ajbmeb-1080	196	70	computer	computer	NOUN
ajbmeb-1080	196	71	has	have	AUX
ajbmeb-1080	196	72	played	play	VERB
ajbmeb-1080	196	73	an	an	DET
ajbmeb-1080	196	74	essential	essential	ADJ
ajbmeb-1080	196	75	role	role	NOUN
ajbmeb-1080	196	76	in	in	ADP
ajbmeb-1080	196	77	the	the	DET
ajbmeb-1080	196	78	processing	processing	NOUN
ajbmeb-1080	196	79	of	of	ADP
ajbmeb-1080	196	80	accounting	accounting	NOUN
ajbmeb-1080	196	81	data	datum	NOUN
ajbmeb-1080	196	82	,	,	PUNCT
ajbmeb-1080	196	83	as	as	SCONJ
ajbmeb-1080	196	84	many	many	ADJ
ajbmeb-1080	196	85	companies	company	NOUN
ajbmeb-1080	196	86	have	have	AUX
ajbmeb-1080	196	87	moved	move	VERB
ajbmeb-1080	196	88	to	to	ADP
ajbmeb-1080	196	89	electronic	electronic	ADJ
ajbmeb-1080	196	90	accounting	accounting	NOUN
ajbmeb-1080	196	91	,	,	PUNCT
ajbmeb-1080	196	92	depending	depend	VERB
ajbmeb-1080	196	93	on	on	ADP
ajbmeb-1080	196	94	their	their	PRON
ajbmeb-1080	196	95	activities	activity	NOUN
ajbmeb-1080	196	96	.	.	PUNCT
ajbmeb-1080	197	1	this	this	PRON
ajbmeb-1080	197	2	is	be	AUX
ajbmeb-1080	197	3	what	what	PRON
ajbmeb-1080	197	4	requires	require	VERB
ajbmeb-1080	197	5	auditors	auditor	NOUN
ajbmeb-1080	197	6	to	to	PART
ajbmeb-1080	197	7	be	be	AUX
ajbmeb-1080	197	8	scientifically	scientifically	ADV
ajbmeb-1080	197	9	and	and	CCONJ
ajbmeb-1080	197	10	practically	practically	ADV
ajbmeb-1080	197	11	qualified	qualified	ADJ
ajbmeb-1080	197	12	to	to	PART
ajbmeb-1080	197	13	carry	carry	VERB
ajbmeb-1080	197	14	out	out	ADP
ajbmeb-1080	197	15	their	their	PRON
ajbmeb-1080	197	16	job	job	NOUN
ajbmeb-1080	197	17	with	with	ADP
ajbmeb-1080	197	18	high	high	ADJ
ajbmeb-1080	197	19	intention	intention	NOUN
ajbmeb-1080	197	20	.	.	PUNCT
ajbmeb-1080	198	1	despite	despite	SCONJ
ajbmeb-1080	198	2	the	the	DET
ajbmeb-1080	198	3	technological	technological	ADJ
ajbmeb-1080	198	4	developments	development	NOUN
ajbmeb-1080	198	5	that	that	PRON
ajbmeb-1080	198	6	have	have	AUX
ajbmeb-1080	198	7	taken	take	VERB
ajbmeb-1080	198	8	place	place	NOUN
ajbmeb-1080	198	9	,	,	PUNCT
ajbmeb-1080	198	10	auditing	audit	VERB
ajbmeb-1080	198	11	as	as	ADP
ajbmeb-1080	198	12	a	a	DET
ajbmeb-1080	198	13	science	science	NOUN
ajbmeb-1080	198	14	has	have	AUX
ajbmeb-1080	198	15	not	not	PART
ajbmeb-1080	198	16	changed	change	VERB
ajbmeb-1080	198	17	in	in	ADP
ajbmeb-1080	198	18	terms	term	NOUN
ajbmeb-1080	198	19	of	of	ADP
ajbmeb-1080	198	20	its	its	PRON
ajbmeb-1080	198	21	nature	nature	NOUN
ajbmeb-1080	198	22	and	and	CCONJ
ajbmeb-1080	198	23	purpose	purpose	NOUN
ajbmeb-1080	198	24	,	,	PUNCT
ajbmeb-1080	198	25	and	and	CCONJ
ajbmeb-1080	198	26	the	the	DET
ajbmeb-1080	198	27	burning	burn	VERB
ajbmeb-1080	198	28	change	change	NOUN
ajbmeb-1080	198	29	and	and	CCONJ
ajbmeb-1080	198	30	the	the	DET
ajbmeb-1080	198	31	methods	method	NOUN
ajbmeb-1080	198	32	used	use	VERB
ajbmeb-1080	198	33	to	to	PART
ajbmeb-1080	198	34	audit	audit	VERB
ajbmeb-1080	198	35	electronic	electronic	ADJ
ajbmeb-1080	198	36	accounting	accounting	NOUN
ajbmeb-1080	198	37	systems	system	NOUN
ajbmeb-1080	198	38	,	,	PUNCT
ajbmeb-1080	198	39	and	and	CCONJ
ajbmeb-1080	198	40	the	the	DET
ajbmeb-1080	198	41	evaluation	evaluation	NOUN
ajbmeb-1080	198	42	and	and	CCONJ
ajbmeb-1080	198	43	activation	activation	NOUN
ajbmeb-1080	198	44	of	of	ADP
ajbmeb-1080	198	45	the	the	DET
ajbmeb-1080	198	46	internal	internal	ADJ
ajbmeb-1080	198	47	control	control	NOUN
ajbmeb-1080	198	48	system	system	NOUN
ajbmeb-1080	198	49	(	(	PUNCT
ajbmeb-1080	198	50	lammari	lammari	NOUN
ajbmeb-1080	198	51	and	and	CCONJ
ajbmeb-1080	198	52	zaidan	zaidan	PROPN
ajbmeb-1080	198	53	,	,	PUNCT
ajbmeb-1080	198	54	2015	2015	NUM
ajbmeb-1080	198	55	(	(	PUNCT
ajbmeb-1080	198	56	.	.	PUNCT
ajbmeb-1080	199	1	also	also	ADV
ajbmeb-1080	199	2	,	,	PUNCT
ajbmeb-1080	199	3	the	the	DET
ajbmeb-1080	199	4	auditor	auditor	NOUN
ajbmeb-1080	199	5	can	can	AUX
ajbmeb-1080	199	6	not	not	PART
ajbmeb-1080	199	7	rely	rely	VERB
ajbmeb-1080	199	8	on	on	ADP
ajbmeb-1080	199	9	any	any	PRON
ajbmeb-1080	199	10	of	of	ADP
ajbmeb-1080	199	11	the	the	DET
ajbmeb-1080	199	12	auditing	auditing	NOUN
ajbmeb-1080	199	13	methods	method	NOUN
ajbmeb-1080	199	14	separately	separately	ADV
ajbmeb-1080	199	15	,	,	PUNCT
ajbmeb-1080	199	16	but	but	CCONJ
ajbmeb-1080	199	17	he	he	PRON
ajbmeb-1080	199	18	must	must	AUX
ajbmeb-1080	199	19	make	make	VERB
ajbmeb-1080	199	20	an	an	DET
ajbmeb-1080	199	21	integration	integration	NOUN
ajbmeb-1080	199	22	between	between	ADP
ajbmeb-1080	199	23	the	the	DET
ajbmeb-1080	199	24	methods	method	NOUN
ajbmeb-1080	199	25	he	he	PRON
ajbmeb-1080	199	26	uses	use	VERB
ajbmeb-1080	199	27	in	in	ADP
ajbmeb-1080	199	28	the	the	DET
ajbmeb-1080	199	29	light	light	NOUN
ajbmeb-1080	199	30	of	of	ADP
ajbmeb-1080	199	31	the	the	DET
ajbmeb-1080	199	32	experiences	experience	NOUN
ajbmeb-1080	199	33	and	and	CCONJ
ajbmeb-1080	199	34	skills	skill	NOUN
ajbmeb-1080	199	35	that	that	PRON
ajbmeb-1080	199	36	are	be	AUX
ajbmeb-1080	199	37	available	available	ADJ
ajbmeb-1080	199	38	in	in	ADP
ajbmeb-1080	199	39	him	he	PRON
ajbmeb-1080	199	40	and	and	CCONJ
ajbmeb-1080	199	41	in	in	ADP
ajbmeb-1080	199	42	the	the	DET
ajbmeb-1080	199	43	audit	audit	NOUN
ajbmeb-1080	199	44	team	team	NOUN
ajbmeb-1080	199	45	,	,	PUNCT
ajbmeb-1080	199	46	as	as	ADV
ajbmeb-1080	199	47	well	well	ADV
ajbmeb-1080	199	48	as	as	ADP
ajbmeb-1080	199	49	in	in	ADP
ajbmeb-1080	199	50	light	light	NOUN
ajbmeb-1080	199	51	of	of	ADP
ajbmeb-1080	199	52	achieving	achieve	VERB
ajbmeb-1080	199	53	the	the	DET
ajbmeb-1080	199	54	objectives	objective	NOUN
ajbmeb-1080	199	55	of	of	ADP
ajbmeb-1080	199	56	the	the	DET
ajbmeb-1080	199	57	audit	audit	NOUN
ajbmeb-1080	199	58	process	process	NOUN
ajbmeb-1080	199	59	in	in	ADP
ajbmeb-1080	199	60	the	the	DET
ajbmeb-1080	199	61	least	least	ADJ
ajbmeb-1080	199	62	possible	possible	ADJ
ajbmeb-1080	199	63	time	time	NOUN
ajbmeb-1080	199	64	and	and	CCONJ
ajbmeb-1080	199	65	at	at	ADP
ajbmeb-1080	199	66	the	the	DET
ajbmeb-1080	199	67	lowest	low	ADJ
ajbmeb-1080	199	68	cost	cost	NOUN
ajbmeb-1080	199	69	,	,	PUNCT
ajbmeb-1080	199	70	and	and	CCONJ
ajbmeb-1080	199	71	the	the	DET
ajbmeb-1080	199	72	nature	nature	NOUN
ajbmeb-1080	199	73	of	of	ADP
ajbmeb-1080	199	74	the	the	DET
ajbmeb-1080	199	75	electronic	electronic	ADJ
ajbmeb-1080	199	76	accounting	accounting	NOUN
ajbmeb-1080	199	77	information	information	NOUN
ajbmeb-1080	199	78	system	system	NOUN
ajbmeb-1080	199	79	in	in	ADP
ajbmeb-1080	199	80	place	place	NOUN
ajbmeb-1080	199	81	of	of	ADP
ajbmeb-1080	199	82	auditing	auditing	NOUN
ajbmeb-1080	199	83	(	(	PUNCT
ajbmeb-1080	199	84	lamari	lamari	PROPN
ajbmeb-1080	199	85	and	and	CCONJ
ajbmeb-1080	199	86	zaidan	zaidan	PROPN
ajbmeb-1080	199	87	,	,	PUNCT
ajbmeb-1080	199	88	2015	2015	NUM
ajbmeb-1080	199	89	(	(	PUNCT
ajbmeb-1080	199	90	.	.	PUNCT
ajbmeb-1080	200	1	the	the	DET
ajbmeb-1080	200	2	objectives	objective	NOUN
ajbmeb-1080	200	3	of	of	ADP
ajbmeb-1080	200	4	the	the	DET
ajbmeb-1080	200	5	internal	internal	ADJ
ajbmeb-1080	200	6	control	control	NOUN
ajbmeb-1080	200	7	system	system	NOUN
ajbmeb-1080	200	8	will	will	AUX
ajbmeb-1080	200	9	not	not	PART
ajbmeb-1080	200	10	change	change	VERB
ajbmeb-1080	200	11	,	,	PUNCT
ajbmeb-1080	200	12	whether	whether	SCONJ
ajbmeb-1080	200	13	the	the	DET
ajbmeb-1080	200	14	method	method	NOUN
ajbmeb-1080	200	15	followed	follow	VERB
ajbmeb-1080	200	16	in	in	ADP
ajbmeb-1080	200	17	data	data	NOUN
ajbmeb-1080	200	18	processing	processing	NOUN
ajbmeb-1080	200	19	is	be	AUX
ajbmeb-1080	200	20	manual	manual	ADJ
ajbmeb-1080	200	21	or	or	CCONJ
ajbmeb-1080	200	22	electronic	electronic	ADJ
ajbmeb-1080	200	23	,	,	PUNCT
ajbmeb-1080	200	24	as	as	SCONJ
ajbmeb-1080	200	25	the	the	DET
ajbmeb-1080	200	26	goal	goal	NOUN
ajbmeb-1080	200	27	of	of	ADP
ajbmeb-1080	200	28	protecting	protect	VERB
ajbmeb-1080	200	29	the	the	DET
ajbmeb-1080	200	30	assets	asset	NOUN
ajbmeb-1080	200	31	of	of	ADP
ajbmeb-1080	200	32	the	the	DET
ajbmeb-1080	200	33	unit	unit	NOUN
ajbmeb-1080	200	34	remains	remain	VERB
ajbmeb-1080	200	35	present	present	ADJ
ajbmeb-1080	200	36	and	and	CCONJ
ajbmeb-1080	200	37	has	have	AUX
ajbmeb-1080	200	38	been	be	AUX
ajbmeb-1080	200	39	added	add	VERB
ajbmeb-1080	200	40	to	to	ADP
ajbmeb-1080	200	41	it	it	PRON
ajbmeb-1080	200	42	to	to	PART
ajbmeb-1080	200	43	protect	protect	VERB
ajbmeb-1080	200	44	the	the	DET
ajbmeb-1080	200	45	assets	asset	NOUN
ajbmeb-1080	200	46	of	of	ADP
ajbmeb-1080	200	47	information	information	NOUN
ajbmeb-1080	200	48	technologies	technology	NOUN
ajbmeb-1080	200	49	from	from	ADP
ajbmeb-1080	200	50	any	any	DET
ajbmeb-1080	200	51	misuse	misuse	NOUN
ajbmeb-1080	200	52	or	or	CCONJ
ajbmeb-1080	200	53	theft	theft	NOUN
ajbmeb-1080	200	54	and	and	CCONJ
ajbmeb-1080	200	55	to	to	PART
ajbmeb-1080	200	56	take	take	VERB
ajbmeb-1080	200	57	all	all	DET
ajbmeb-1080	200	58	measures	measure	NOUN
ajbmeb-1080	200	59	that	that	PRON
ajbmeb-1080	200	60	would	would	AUX
ajbmeb-1080	200	61	protect	protect	VERB
ajbmeb-1080	200	62	and	and	CCONJ
ajbmeb-1080	200	63	preserve	preserve	VERB
ajbmeb-1080	200	64	them	they	PRON
ajbmeb-1080	200	65	from	from	ADP
ajbmeb-1080	200	66	unauthorized	unauthorized	ADJ
ajbmeb-1080	200	67	access	access	NOUN
ajbmeb-1080	200	68	with	with	ADP
ajbmeb-1080	200	69	regard	regard	NOUN
ajbmeb-1080	200	70	to	to	ADP
ajbmeb-1080	200	71	the	the	DET
ajbmeb-1080	200	72	goal	goal	NOUN
ajbmeb-1080	200	73	of	of	ADP
ajbmeb-1080	200	74	obtaining	obtain	VERB
ajbmeb-1080	200	75	accurate	accurate	ADJ
ajbmeb-1080	200	76	and	and	CCONJ
ajbmeb-1080	200	77	sound	sound	ADJ
ajbmeb-1080	200	78	data	datum	NOUN
ajbmeb-1080	200	79	,	,	PUNCT
ajbmeb-1080	200	80	it	it	PRON
ajbmeb-1080	200	81	exists	exist	VERB
ajbmeb-1080	200	82	in	in	ADP
ajbmeb-1080	200	83	an	an	DET
ajbmeb-1080	200	84	environment	environment	NOUN
ajbmeb-1080	200	85	that	that	PRON
ajbmeb-1080	200	86	uses	use	VERB
ajbmeb-1080	200	87	information	information	NOUN
ajbmeb-1080	200	88	technologies	technology	NOUN
ajbmeb-1080	200	89	,	,	PUNCT
ajbmeb-1080	200	90	and	and	CCONJ
ajbmeb-1080	200	91	that	that	SCONJ
ajbmeb-1080	200	92	the	the	DET
ajbmeb-1080	200	93	control	control	NOUN
ajbmeb-1080	200	94	procedures	procedure	NOUN
ajbmeb-1080	200	95	used	use	VERB
ajbmeb-1080	200	96	have	have	AUX
ajbmeb-1080	200	97	paid	pay	VERB
ajbmeb-1080	200	98	great	great	ADJ
ajbmeb-1080	200	99	attention	attention	NOUN
ajbmeb-1080	200	100	to	to	ADP
ajbmeb-1080	200	101	this	this	DET
ajbmeb-1080	200	102	goal	goal	NOUN
ajbmeb-1080	200	103	through	through	ADP
ajbmeb-1080	200	104	several	several	ADJ
ajbmeb-1080	200	105	effective	effective	ADJ
ajbmeb-1080	200	106	control	control	NOUN
ajbmeb-1080	200	107	methods	method	NOUN
ajbmeb-1080	200	108	,	,	PUNCT
ajbmeb-1080	200	109	as	as	SCONJ
ajbmeb-1080	200	110	protection	protection	NOUN
ajbmeb-1080	200	111	measures	measure	NOUN
ajbmeb-1080	200	112	are	be	AUX
ajbmeb-1080	200	113	put	put	VERB
ajbmeb-1080	200	114	in	in	ADP
ajbmeb-1080	200	115	place	place	NOUN
ajbmeb-1080	200	116	on	on	ADP
ajbmeb-1080	200	117	the	the	DET
ajbmeb-1080	200	118	data	datum	NOUN
ajbmeb-1080	200	119	from	from	ADP
ajbmeb-1080	200	120	the	the	DET
ajbmeb-1080	200	121	beginning	beginning	NOUN
ajbmeb-1080	200	122	of	of	ADP
ajbmeb-1080	200	123	its	its	PRON
ajbmeb-1080	200	124	entry	entry	NOUN
ajbmeb-1080	200	125	into	into	ADP
ajbmeb-1080	200	126	the	the	DET
ajbmeb-1080	200	127	system	system	NOUN
ajbmeb-1080	200	128	by	by	ADP
ajbmeb-1080	200	129	setting	set	VERB
ajbmeb-1080	200	130	procedures	procedure	NOUN
ajbmeb-1080	200	131	it	it	PRON
ajbmeb-1080	200	132	would	would	AUX
ajbmeb-1080	200	133	specify	specify	VERB
ajbmeb-1080	200	134	the	the	DET
ajbmeb-1080	200	135	persons	person	NOUN
ajbmeb-1080	200	136	authorized	authorize	VERB
ajbmeb-1080	200	137	to	to	PART
ajbmeb-1080	200	138	enter	enter	VERB
ajbmeb-1080	200	139	the	the	DET
ajbmeb-1080	200	140	data	datum	NOUN
ajbmeb-1080	200	141	and	and	CCONJ
ajbmeb-1080	200	142	the	the	DET
ajbmeb-1080	200	143	persons	person	NOUN
ajbmeb-1080	200	144	who	who	PRON
ajbmeb-1080	200	145	are	be	AUX
ajbmeb-1080	200	146	allowed	allow	VERB
ajbmeb-1080	200	147	to	to	PART
ajbmeb-1080	200	148	make	make	VERB
ajbmeb-1080	200	149	modifications	modification	NOUN
ajbmeb-1080	200	150	and	and	CCONJ
ajbmeb-1080	200	151	additions	addition	NOUN
ajbmeb-1080	200	152	to	to	ADP
ajbmeb-1080	200	153	it	it	PRON
ajbmeb-1080	200	154	and	and	CCONJ
ajbmeb-1080	200	155	the	the	DET
ajbmeb-1080	200	156	existence	existence	NOUN
ajbmeb-1080	200	157	of	of	ADP
ajbmeb-1080	200	158	procedures	procedure	NOUN
ajbmeb-1080	200	159	to	to	PART
ajbmeb-1080	200	160	revise	revise	VERB
ajbmeb-1080	200	161	it	it	PRON
ajbmeb-1080	200	162	before	before	ADP
ajbmeb-1080	200	163	starting	start	VERB
ajbmeb-1080	200	164	the	the	DET
ajbmeb-1080	200	165	process	process	NOUN
ajbmeb-1080	200	166	of	of	ADP
ajbmeb-1080	200	167	operating	operate	VERB
ajbmeb-1080	200	168	and	and	CCONJ
ajbmeb-1080	200	169	processing	process	VERB
ajbmeb-1080	200	170	it	it	PRON
ajbmeb-1080	200	171	as	as	ADV
ajbmeb-1080	200	172	well	well	ADV
ajbmeb-1080	200	173	as	as	ADP
ajbmeb-1080	200	174	setting	set	VERB
ajbmeb-1080	200	175	a	a	DET
ajbmeb-1080	200	176	number	number	NOUN
ajbmeb-1080	200	177	of	of	ADP
ajbmeb-1080	200	178	control	control	NOUN
ajbmeb-1080	200	179	methods	method	NOUN
ajbmeb-1080	200	180	that	that	PRON
ajbmeb-1080	200	181	are	be	AUX
ajbmeb-1080	200	182	implemented	implement	VERB
ajbmeb-1080	200	183	during	during	ADP
ajbmeb-1080	200	184	the	the	DET
ajbmeb-1080	200	185	data	data	NOUN
ajbmeb-1080	200	186	processing	processing	NOUN
ajbmeb-1080	200	187	process	process	NOUN
ajbmeb-1080	200	188	and	and	CCONJ
ajbmeb-1080	200	189	that	that	PRON
ajbmeb-1080	200	190	is	be	AUX
ajbmeb-1080	200	191	by	by	ADP
ajbmeb-1080	200	192	making	make	VERB
ajbmeb-1080	200	193	sure	sure	ADJ
ajbmeb-1080	200	194	that	that	SCONJ
ajbmeb-1080	200	195	the	the	DET
ajbmeb-1080	200	196	approved	approve	VERB
ajbmeb-1080	200	197	programs	program	NOUN
ajbmeb-1080	200	198	are	be	AUX
ajbmeb-1080	200	199	the	the	DET
ajbmeb-1080	200	200	ones	one	NOUN
ajbmeb-1080	200	201	that	that	PRON
ajbmeb-1080	200	202	are	be	AUX
ajbmeb-1080	200	203	being	be	AUX
ajbmeb-1080	200	204	worked	work	VERB
ajbmeb-1080	200	205	on	on	ADP
ajbmeb-1080	200	206	and	and	CCONJ
ajbmeb-1080	200	207	that	that	SCONJ
ajbmeb-1080	200	208	the	the	DET
ajbmeb-1080	200	209	documentation	documentation	NOUN
ajbmeb-1080	200	210	process	process	NOUN
ajbmeb-1080	200	211	is	be	AUX
ajbmeb-1080	200	212	in	in	ADP
ajbmeb-1080	200	213	place	place	NOUN
ajbmeb-1080	200	214	in	in	ADP
ajbmeb-1080	200	215	a	a	DET
ajbmeb-1080	200	216	clear	clear	ADJ
ajbmeb-1080	200	217	and	and	CCONJ
ajbmeb-1080	200	218	detailed	detailed	ADJ
ajbmeb-1080	200	219	way	way	NOUN
ajbmeb-1080	200	220	,	,	PUNCT
ajbmeb-1080	200	221	and	and	CCONJ
ajbmeb-1080	200	222	any	any	DET
ajbmeb-1080	200	223	modifications	modification	NOUN
ajbmeb-1080	200	224	to	to	ADP
ajbmeb-1080	200	225	programs	program	NOUN
ajbmeb-1080	200	226	and	and	CCONJ
ajbmeb-1080	200	227	processes	process	NOUN
ajbmeb-1080	200	228	are	be	AUX
ajbmeb-1080	200	229	only	only	ADV
ajbmeb-1080	200	230	made	make	VERB
ajbmeb-1080	200	231	with	with	ADP
ajbmeb-1080	200	232	the	the	DET
ajbmeb-1080	200	233	presence	presence	NOUN
ajbmeb-1080	200	234	of	of	ADP
ajbmeb-1080	200	235	approval	approval	NOUN
ajbmeb-1080	200	236	and	and	CCONJ
ajbmeb-1080	200	237	authorization	authorization	NOUN
ajbmeb-1080	200	238	for	for	ADP
ajbmeb-1080	200	239	specific	specific	ADJ
ajbmeb-1080	200	240	people	people	NOUN
ajbmeb-1080	200	241	,	,	PUNCT
ajbmeb-1080	200	242	in	in	ADP
ajbmeb-1080	200	243	addition	addition	NOUN
ajbmeb-1080	200	244	to	to	ADP
ajbmeb-1080	200	245	the	the	DET
ajbmeb-1080	200	246	concern	concern	NOUN
ajbmeb-1080	200	247	that	that	SCONJ
ajbmeb-1080	200	248	the	the	DET
ajbmeb-1080	200	249	information	information	NOUN
ajbmeb-1080	200	250	resulting	result	VERB
ajbmeb-1080	200	251	from	from	ADP
ajbmeb-1080	200	252	the	the	DET
ajbmeb-1080	200	253	data	datum	NOUN
ajbmeb-1080	200	254	processing	processing	NOUN
ajbmeb-1080	200	255	process	process	NOUN
ajbmeb-1080	200	256	is	be	AUX
ajbmeb-1080	200	257	not	not	PART
ajbmeb-1080	200	258	allowed	allow	VERB
ajbmeb-1080	200	259	to	to	PART
ajbmeb-1080	200	260	be	be	AUX
ajbmeb-1080	200	261	viewed	view	VERB
ajbmeb-1080	200	262	except	except	SCONJ
ajbmeb-1080	200	263	by	by	ADP
ajbmeb-1080	200	264	authorized	authorize	VERB
ajbmeb-1080	200	265	individuals	individual	NOUN
ajbmeb-1080	200	266	,	,	PUNCT
ajbmeb-1080	200	267	and	and	CCONJ
ajbmeb-1080	200	268	the	the	DET
ajbmeb-1080	200	269	goal	goal	NOUN
ajbmeb-1080	200	270	of	of	ADP
ajbmeb-1080	200	271	adherence	adherence	NOUN
ajbmeb-1080	200	272	to	to	ADP
ajbmeb-1080	200	273	policies	policy	NOUN
ajbmeb-1080	200	274	,	,	PUNCT
ajbmeb-1080	200	275	procedures	procedure	NOUN
ajbmeb-1080	200	276	and	and	CCONJ
ajbmeb-1080	200	277	instructions	instruction	NOUN
ajbmeb-1080	200	278	has	have	AUX
ajbmeb-1080	200	279	not	not	PART
ajbmeb-1080	200	280	changed	change	VERB
ajbmeb-1080	200	281	if	if	SCONJ
ajbmeb-1080	200	282	there	there	PRON
ajbmeb-1080	200	283	are	be	VERB
ajbmeb-1080	200	284	methods	method	NOUN
ajbmeb-1080	200	285	control	control	NOUN
ajbmeb-1080	200	286	to	to	PART
ajbmeb-1080	200	287	carry	carry	VERB
ajbmeb-1080	200	288	out	out	ADP
ajbmeb-1080	200	289	the	the	DET
ajbmeb-1080	200	290	task	task	NOUN
ajbmeb-1080	200	291	of	of	ADP
ajbmeb-1080	200	292	achieving	achieve	VERB
ajbmeb-1080	200	293	this	this	DET
ajbmeb-1080	200	294	goal	goal	NOUN
ajbmeb-1080	200	295	through	through	ADP
ajbmeb-1080	200	296	the	the	DET
ajbmeb-1080	200	297	many	many	ADJ
ajbmeb-1080	200	298	procedures	procedure	NOUN
ajbmeb-1080	200	299	that	that	PRON
ajbmeb-1080	200	300	are	be	AUX
ajbmeb-1080	200	301	used	use	VERB
ajbmeb-1080	200	302	,	,	PUNCT
ajbmeb-1080	200	303	the	the	DET
ajbmeb-1080	200	304	most	most	ADV
ajbmeb-1080	200	305	important	important	ADJ
ajbmeb-1080	200	306	of	of	ADP
ajbmeb-1080	200	307	which	which	PRON
ajbmeb-1080	200	308	is	be	AUX
ajbmeb-1080	200	309	the	the	DET
ajbmeb-1080	200	310	development	development	NOUN
ajbmeb-1080	200	311	and	and	CCONJ
ajbmeb-1080	200	312	drawing	draw	VERB
ajbmeb-1080	200	313	up	up	ADP
ajbmeb-1080	200	314	of	of	ADP
ajbmeb-1080	200	315	policies	policy	NOUN
ajbmeb-1080	200	316	,	,	PUNCT
ajbmeb-1080	200	317	instructions	instruction	NOUN
ajbmeb-1080	200	318	and	and	CCONJ
ajbmeb-1080	200	319	guidance	guidance	NOUN
ajbmeb-1080	200	320	by	by	ADP
ajbmeb-1080	200	321	the	the	DET
ajbmeb-1080	200	322	unit	unit	NOUN
ajbmeb-1080	200	323	management	management	NOUN
ajbmeb-1080	200	324	that	that	PRON
ajbmeb-1080	200	325	the	the	DET
ajbmeb-1080	200	326	workers	worker	NOUN
ajbmeb-1080	200	327	must	must	AUX
ajbmeb-1080	200	328	abide	abide	VERB
ajbmeb-1080	200	329	by	by	ADP
ajbmeb-1080	200	330	,	,	PUNCT
ajbmeb-1080	200	331	in	in	ADP
ajbmeb-1080	200	332	addition	addition	NOUN
ajbmeb-1080	200	333	to	to	ADP
ajbmeb-1080	200	334	the	the	DET
ajbmeb-1080	200	335	existence	existence	NOUN
ajbmeb-1080	200	336	of	of	ADP
ajbmeb-1080	200	337	a	a	DET
ajbmeb-1080	200	338	guide	guide	NOUN
ajbmeb-1080	200	339	to	to	ADP
ajbmeb-1080	200	340	job	job	NOUN
ajbmeb-1080	200	341	descriptions	description	NOUN
ajbmeb-1080	200	342	as	as	ADV
ajbmeb-1080	200	343	well	well	ADV
ajbmeb-1080	200	344	as	as	ADP
ajbmeb-1080	200	345	one	one	NUM
ajbmeb-1080	200	346	of	of	ADP
ajbmeb-1080	200	347	the	the	DET
ajbmeb-1080	200	348	important	important	ADJ
ajbmeb-1080	200	349	procedures	procedure	NOUN
ajbmeb-1080	200	350	is	be	AUX
ajbmeb-1080	200	351	the	the	DET
ajbmeb-1080	200	352	separation	separation	NOUN
ajbmeb-1080	200	353	of	of	ADP
ajbmeb-1080	200	354	jobs	job	NOUN
ajbmeb-1080	200	355	within	within	ADP
ajbmeb-1080	200	356	the	the	DET
ajbmeb-1080	200	357	unit	unit	NOUN
ajbmeb-1080	200	358	and	and	CCONJ
ajbmeb-1080	200	359	the	the	DET
ajbmeb-1080	200	360	identification	identification	NOUN
ajbmeb-1080	200	361	of	of	ADP
ajbmeb-1080	200	362	powers	power	NOUN
ajbmeb-1080	200	363	,	,	PUNCT
ajbmeb-1080	200	364	authorizations	authorization	NOUN
ajbmeb-1080	200	365	and	and	CCONJ
ajbmeb-1080	200	366	responsibilities	responsibility	NOUN
ajbmeb-1080	200	367	.	.	PUNCT
ajbmeb-1080	201	1	performance	performance	NOUN
ajbmeb-1080	201	2	evaluation	evaluation	NOUN
ajbmeb-1080	201	3	exists	exist	VERB
ajbmeb-1080	201	4	by	by	ADP
ajbmeb-1080	201	5	monitoring	monitor	VERB
ajbmeb-1080	201	6	the	the	DET
ajbmeb-1080	201	7	outputs	output	NOUN
ajbmeb-1080	201	8	and	and	CCONJ
ajbmeb-1080	201	9	comparing	compare	VERB
ajbmeb-1080	201	10	them	they	PRON
ajbmeb-1080	201	11	with	with	ADP
ajbmeb-1080	201	12	what	what	PRON
ajbmeb-1080	201	13	is	be	AUX
ajbmeb-1080	201	14	required	require	VERB
ajbmeb-1080	201	15	through	through	ADP
ajbmeb-1080	201	16	user	user	NOUN
ajbmeb-1080	201	17	control	control	NOUN
ajbmeb-1080	201	18	.	.	PUNCT
ajbmeb-1080	202	1	in	in	ADP
ajbmeb-1080	202	2	addition	addition	NOUN
ajbmeb-1080	202	3	to	to	ADP
ajbmeb-1080	202	4	all	all	PRON
ajbmeb-1080	202	5	of	of	ADP
ajbmeb-1080	202	6	this	this	PRON
ajbmeb-1080	202	7	,	,	PUNCT
ajbmeb-1080	202	8	the	the	DET
ajbmeb-1080	202	9	presence	presence	NOUN
ajbmeb-1080	202	10	of	of	ADP
ajbmeb-1080	202	11	preventive	preventive	ADJ
ajbmeb-1080	202	12	,	,	PUNCT
ajbmeb-1080	202	13	warning	warning	NOUN
ajbmeb-1080	202	14	and	and	CCONJ
ajbmeb-1080	202	15	remedial	remedial	ADJ
ajbmeb-1080	202	16	monitoring	monitoring	NOUN
ajbmeb-1080	202	17	at	at	ADP
ajbmeb-1080	202	18	all	all	DET
ajbmeb-1080	202	19	stages	stage	NOUN
ajbmeb-1080	202	20	through	through	ADP
ajbmeb-1080	202	21	which	which	PRON
ajbmeb-1080	202	22	the	the	DET
ajbmeb-1080	202	23	operations	operation	NOUN
ajbmeb-1080	202	24	go	go	VERB
ajbmeb-1080	202	25	through	through	ADP
ajbmeb-1080	202	26	would	would	AUX
ajbmeb-1080	202	27	enhance	enhance	VERB
ajbmeb-1080	202	28	the	the	DET
ajbmeb-1080	202	29	effectiveness	effectiveness	NOUN
ajbmeb-1080	202	30	of	of	ADP
ajbmeb-1080	202	31	the	the	DET
ajbmeb-1080	202	32	internal	internal	ADJ
ajbmeb-1080	202	33	control	control	NOUN
ajbmeb-1080	202	34	system	system	NOUN
ajbmeb-1080	202	35	(	(	PUNCT
ajbmeb-1080	202	36	al	al	PROPN
ajbmeb-1080	202	37	-	-	PUNCT
ajbmeb-1080	202	38	shuraida	shuraida	PROPN
ajbmeb-1080	202	39	and	and	CCONJ
ajbmeb-1080	202	40	al	al	PROPN
ajbmeb-1080	202	41	-	-	PUNCT
ajbmeb-1080	202	42	samarrai	samarrai	PROPN
ajbmeb-1080	202	43	,	,	PUNCT
ajbmeb-1080	202	44	2021	2021	NUM
ajbmeb-1080	202	45	(	(	PUNCT
ajbmeb-1080	202	46	.	.	PUNCT
ajbmeb-1080	203	1	from	from	ADP
ajbmeb-1080	203	2	the	the	DET
ajbmeb-1080	203	3	foregoing	foregoing	NOUN
ajbmeb-1080	203	4	,	,	PUNCT
ajbmeb-1080	203	5	the	the	DET
ajbmeb-1080	203	6	researcher	researcher	NOUN
ajbmeb-1080	203	7	believes	believe	VERB
ajbmeb-1080	203	8	that	that	SCONJ
ajbmeb-1080	203	9	the	the	DET
ajbmeb-1080	203	10	methods	method	NOUN
ajbmeb-1080	203	11	of	of	ADP
ajbmeb-1080	203	12	internal	internal	ADJ
ajbmeb-1080	203	13	control	control	NOUN
ajbmeb-1080	203	14	are	be	AUX
ajbmeb-1080	203	15	the	the	DET
ajbmeb-1080	203	16	ones	one	NOUN
ajbmeb-1080	203	17	that	that	PRON
ajbmeb-1080	203	18	have	have	AUX
ajbmeb-1080	203	19	undergone	undergo	VERB
ajbmeb-1080	203	20	change	change	NOUN
ajbmeb-1080	203	21	and	and	CCONJ
ajbmeb-1080	203	22	addition	addition	NOUN
ajbmeb-1080	203	23	.	.	PUNCT
ajbmeb-1080	204	1	as	as	ADP
ajbmeb-1080	204	2	for	for	ADP
ajbmeb-1080	204	3	the	the	DET
ajbmeb-1080	204	4	objectives	objective	NOUN
ajbmeb-1080	204	5	of	of	ADP
ajbmeb-1080	204	6	internal	internal	ADJ
ajbmeb-1080	204	7	control	control	NOUN
ajbmeb-1080	204	8	,	,	PUNCT
ajbmeb-1080	204	9	they	they	PRON
ajbmeb-1080	204	10	have	have	AUX
ajbmeb-1080	204	11	not	not	PART
ajbmeb-1080	204	12	changed	change	VERB
ajbmeb-1080	204	13	.	.	PUNCT
ajbmeb-1080	205	1	by	by	ADP
ajbmeb-1080	205	2	using	use	VERB
ajbmeb-1080	205	3	information	information	NOUN
ajbmeb-1080	205	4	and	and	CCONJ
ajbmeb-1080	205	5	communication	communication	NOUN
ajbmeb-1080	205	6	technologies	technology	NOUN
ajbmeb-1080	205	7	,	,	PUNCT
ajbmeb-1080	205	8	achieving	achieve	VERB
ajbmeb-1080	205	9	the	the	DET
ajbmeb-1080	205	10	objectives	objective	NOUN
ajbmeb-1080	205	11	of	of	ADP
ajbmeb-1080	205	12	the	the	DET
ajbmeb-1080	205	13	internal	internal	ADJ
ajbmeb-1080	205	14	control	control	NOUN
ajbmeb-1080	205	15	system	system	NOUN
ajbmeb-1080	205	16	will	will	AUX
ajbmeb-1080	205	17	be	be	AUX
ajbmeb-1080	205	18	at	at	ADP
ajbmeb-1080	205	19	the	the	DET
ajbmeb-1080	205	20	lowest	low	ADJ
ajbmeb-1080	205	21	time	time	NOUN
ajbmeb-1080	205	22	,	,	PUNCT
ajbmeb-1080	205	23	effort	effort	NOUN
ajbmeb-1080	205	24	,	,	PUNCT
ajbmeb-1080	205	25	and	and	CCONJ
ajbmeb-1080	205	26	cost	cost	NOUN
ajbmeb-1080	205	27	.	.	PUNCT
ajbmeb-1080	206	1	the	the	DET
ajbmeb-1080	206	2	outputs	output	NOUN
ajbmeb-1080	206	3	that	that	PRON
ajbmeb-1080	206	4	will	will	AUX
ajbmeb-1080	206	5	be	be	AUX
ajbmeb-1080	206	6	obtained	obtain	VERB
ajbmeb-1080	206	7	are	be	AUX
ajbmeb-1080	206	8	characterized	characterize	VERB
ajbmeb-1080	206	9	by	by	ADP
ajbmeb-1080	206	10	a	a	DET
ajbmeb-1080	206	11	high	high	ADJ
ajbmeb-1080	206	12	degree	degree	NOUN
ajbmeb-1080	206	13	of	of	ADP
ajbmeb-1080	206	14	accuracy	accuracy	NOUN
ajbmeb-1080	206	15	,	,	PUNCT
ajbmeb-1080	206	16	clarity	clarity	NOUN
ajbmeb-1080	206	17	,	,	PUNCT
ajbmeb-1080	206	18	completeness	completeness	NOUN
ajbmeb-1080	206	19	,	,	PUNCT
ajbmeb-1080	206	20	and	and	CCONJ
ajbmeb-1080	206	21	the	the	DET
ajbmeb-1080	206	22	required	require	VERB
ajbmeb-1080	206	23	time	time	NOUN
ajbmeb-1080	206	24	.	.	PUNCT
ajbmeb-1080	207	1	one	one	NUM
ajbmeb-1080	207	2	of	of	ADP
ajbmeb-1080	207	3	the	the	DET
ajbmeb-1080	207	4	fundamental	fundamental	ADJ
ajbmeb-1080	207	5	american	american	ADJ
ajbmeb-1080	207	6	journal	journal	PROPN
ajbmeb-1080	207	7	of	of	ADP
ajbmeb-1080	207	8	business	business	NOUN
ajbmeb-1080	207	9	management	management	NOUN
ajbmeb-1080	207	10	,	,	PUNCT
ajbmeb-1080	207	11	economics	economic	NOUN
ajbmeb-1080	207	12	and	and	CCONJ
ajbmeb-1080	207	13	banking	banking	NOUN
ajbmeb-1080	207	14	volume	volume	NOUN
ajbmeb-1080	207	15	14	14	NUM
ajbmeb-1080	207	16	july	july	PROPN
ajbmeb-1080	207	17	,	,	PUNCT
ajbmeb-1080	207	18	2023	2023	NUM
ajbmeb-1080	207	19	p	p	NOUN
ajbmeb-1080	207	20	a	a	DET
ajbmeb-1080	207	21	g	g	NOUN
ajbmeb-1080	207	22	e	e	NOUN
ajbmeb-1080	207	23	|	|	NOUN
ajbmeb-1080	207	24	118	118	NUM
ajbmeb-1080	207	25	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1080	207	26	differences	difference	NOUN
ajbmeb-1080	207	27	that	that	PRON
ajbmeb-1080	207	28	occur	occur	VERB
ajbmeb-1080	207	29	in	in	ADP
ajbmeb-1080	207	30	the	the	DET
ajbmeb-1080	207	31	methods	method	NOUN
ajbmeb-1080	207	32	and	and	CCONJ
ajbmeb-1080	207	33	procedures	procedure	NOUN
ajbmeb-1080	207	34	of	of	ADP
ajbmeb-1080	207	35	internal	internal	ADJ
ajbmeb-1080	207	36	control	control	NOUN
ajbmeb-1080	207	37	is	be	AUX
ajbmeb-1080	207	38	in	in	ADP
ajbmeb-1080	207	39	the	the	DET
ajbmeb-1080	207	40	process	process	NOUN
ajbmeb-1080	207	41	of	of	ADP
ajbmeb-1080	207	42	applying	apply	VERB
ajbmeb-1080	207	43	them	they	PRON
ajbmeb-1080	207	44	,	,	PUNCT
ajbmeb-1080	207	45	as	as	SCONJ
ajbmeb-1080	207	46	the	the	DET
ajbmeb-1080	207	47	majority	majority	NOUN
ajbmeb-1080	207	48	of	of	ADP
ajbmeb-1080	207	49	control	control	NOUN
ajbmeb-1080	207	50	procedures	procedure	NOUN
ajbmeb-1080	207	51	are	be	AUX
ajbmeb-1080	207	52	applied	apply	VERB
ajbmeb-1080	207	53	in	in	ADP
ajbmeb-1080	207	54	electronic	electronic	ADJ
ajbmeb-1080	207	55	systems	system	NOUN
ajbmeb-1080	207	56	through	through	ADP
ajbmeb-1080	207	57	physical	physical	ADJ
ajbmeb-1080	207	58	techniques	technique	NOUN
ajbmeb-1080	207	59	,	,	PUNCT
ajbmeb-1080	207	60	while	while	SCONJ
ajbmeb-1080	207	61	in	in	ADP
ajbmeb-1080	207	62	light	light	NOUN
ajbmeb-1080	207	63	of	of	ADP
ajbmeb-1080	207	64	manual	manual	ADJ
ajbmeb-1080	207	65	systems	system	NOUN
ajbmeb-1080	207	66	they	they	PRON
ajbmeb-1080	207	67	are	be	AUX
ajbmeb-1080	207	68	applied	apply	VERB
ajbmeb-1080	207	69	by	by	ADP
ajbmeb-1080	207	70	the	the	DET
ajbmeb-1080	207	71	human	human	ADJ
ajbmeb-1080	207	72	element	element	NOUN
ajbmeb-1080	207	73	only	only	ADV
ajbmeb-1080	207	74	,	,	PUNCT
ajbmeb-1080	207	75	and	and	CCONJ
ajbmeb-1080	207	76	with	with	ADP
ajbmeb-1080	207	77	regard	regard	NOUN
ajbmeb-1080	207	78	to	to	ADP
ajbmeb-1080	207	79	the	the	DET
ajbmeb-1080	207	80	data	datum	NOUN
ajbmeb-1080	207	81	processing	processing	NOUN
ajbmeb-1080	207	82	process	process	NOUN
ajbmeb-1080	207	83	,	,	PUNCT
ajbmeb-1080	207	84	the	the	DET
ajbmeb-1080	207	85	use	use	NOUN
ajbmeb-1080	207	86	of	of	ADP
ajbmeb-1080	207	87	information	information	NOUN
ajbmeb-1080	207	88	technologies	technology	NOUN
ajbmeb-1080	207	89	lead	lead	VERB
ajbmeb-1080	207	90	to	to	ADP
ajbmeb-1080	207	91	the	the	DET
ajbmeb-1080	207	92	operation	operation	NOUN
ajbmeb-1080	207	93	of	of	ADP
ajbmeb-1080	207	94	all	all	DET
ajbmeb-1080	207	95	data	datum	NOUN
ajbmeb-1080	207	96	in	in	ADP
ajbmeb-1080	207	97	a	a	DET
ajbmeb-1080	207	98	unified	unified	ADJ
ajbmeb-1080	207	99	manner	manner	NOUN
ajbmeb-1080	207	100	and	and	CCONJ
ajbmeb-1080	207	101	therefore	therefore	ADV
ajbmeb-1080	207	102	it	it	PRON
ajbmeb-1080	207	103	is	be	AUX
ajbmeb-1080	207	104	less	less	ADV
ajbmeb-1080	207	105	prone	prone	ADJ
ajbmeb-1080	207	106	to	to	ADP
ajbmeb-1080	207	107	errors	error	NOUN
ajbmeb-1080	207	108	than	than	ADP
ajbmeb-1080	207	109	the	the	DET
ajbmeb-1080	207	110	manual	manual	ADJ
ajbmeb-1080	207	111	operation	operation	NOUN
ajbmeb-1080	207	112	of	of	ADP
ajbmeb-1080	207	113	data	datum	NOUN
ajbmeb-1080	207	114	,	,	PUNCT
ajbmeb-1080	207	115	which	which	PRON
ajbmeb-1080	207	116	is	be	AUX
ajbmeb-1080	207	117	subject	subject	ADJ
ajbmeb-1080	207	118	to	to	ADP
ajbmeb-1080	207	119	the	the	DET
ajbmeb-1080	207	120	human	human	ADJ
ajbmeb-1080	207	121	factor	factor	NOUN
ajbmeb-1080	207	122	.	.	PUNCT
ajbmeb-1080	208	1	3	3	NUM
ajbmeb-1080	208	2	-	-	SYM
ajbmeb-1080	208	3	3	3	NUM
ajbmeb-1080	208	4	the	the	DET
ajbmeb-1080	208	5	study	study	NOUN
ajbmeb-1080	208	6	population	population	NOUN
ajbmeb-1080	208	7	and	and	CCONJ
ajbmeb-1080	208	8	its	its	PRON
ajbmeb-1080	208	9	sample	sample	NOUN
ajbmeb-1080	208	10	.	.	PUNCT
ajbmeb-1080	209	1	the	the	DET
ajbmeb-1080	209	2	study	study	NOUN
ajbmeb-1080	209	3	population	population	NOUN
ajbmeb-1080	209	4	consists	consist	VERB
ajbmeb-1080	209	5	of	of	ADP
ajbmeb-1080	209	6	workers	worker	NOUN
ajbmeb-1080	209	7	in	in	ADP
ajbmeb-1080	209	8	the	the	DET
ajbmeb-1080	209	9	industrial	industrial	ADJ
ajbmeb-1080	209	10	bank	bank	PROPN
ajbmeb-1080	209	11	of	of	ADP
ajbmeb-1080	209	12	iraq	iraq	PROPN
ajbmeb-1080	209	13	,	,	PUNCT
ajbmeb-1080	209	14	as	as	SCONJ
ajbmeb-1080	209	15	the	the	DET
ajbmeb-1080	209	16	number	number	NOUN
ajbmeb-1080	209	17	of	of	ADP
ajbmeb-1080	209	18	employees	employee	NOUN
ajbmeb-1080	209	19	reached	reach	VERB
ajbmeb-1080	209	20	(	(	PUNCT
ajbmeb-1080	209	21	150	150	NUM
ajbmeb-1080	209	22	)	)	PUNCT
ajbmeb-1080	209	23	workers	worker	NOUN
ajbmeb-1080	209	24	,	,	PUNCT
ajbmeb-1080	209	25	both	both	CCONJ
ajbmeb-1080	209	26	male	male	ADJ
ajbmeb-1080	209	27	and	and	CCONJ
ajbmeb-1080	209	28	female	female	NOUN
ajbmeb-1080	209	29	,	,	PUNCT
ajbmeb-1080	209	30	including	include	VERB
ajbmeb-1080	209	31	expert	expert	NOUN
ajbmeb-1080	209	32	accountants	accountant	NOUN
ajbmeb-1080	209	33	,	,	PUNCT
ajbmeb-1080	209	34	auditors	auditor	NOUN
ajbmeb-1080	209	35	,	,	PUNCT
ajbmeb-1080	209	36	account	account	NOUN
ajbmeb-1080	209	37	officials	official	NOUN
ajbmeb-1080	209	38	,	,	PUNCT
ajbmeb-1080	209	39	accounting	accounting	NOUN
ajbmeb-1080	209	40	staff	staff	NOUN
ajbmeb-1080	209	41	,	,	PUNCT
ajbmeb-1080	209	42	a	a	DET
ajbmeb-1080	209	43	group	group	NOUN
ajbmeb-1080	209	44	of	of	ADP
ajbmeb-1080	209	45	lawyers	lawyer	NOUN
ajbmeb-1080	209	46	and	and	CCONJ
ajbmeb-1080	209	47	professors	professor	NOUN
ajbmeb-1080	209	48	.	.	PUNCT
ajbmeb-1080	210	1	higher	high	ADJ
ajbmeb-1080	210	2	managements	management	NOUN
ajbmeb-1080	210	3	are	be	AUX
ajbmeb-1080	210	4	expert	expert	ADJ
ajbmeb-1080	210	5	accountants	accountant	NOUN
ajbmeb-1080	210	6	,	,	PUNCT
ajbmeb-1080	210	7	auditors	auditor	NOUN
ajbmeb-1080	210	8	,	,	PUNCT
ajbmeb-1080	210	9	and	and	CCONJ
ajbmeb-1080	210	10	accounting	accounting	NOUN
ajbmeb-1080	210	11	profession	profession	NOUN
ajbmeb-1080	210	12	employees	employee	NOUN
ajbmeb-1080	210	13	.	.	PUNCT
ajbmeb-1080	211	1	3	3	NUM
ajbmeb-1080	211	2	-	-	SYM
ajbmeb-1080	211	3	5	5	NUM
ajbmeb-1080	211	4	study	study	NOUN
ajbmeb-1080	211	5	procedures	procedure	NOUN
ajbmeb-1080	211	6	to	to	PART
ajbmeb-1080	211	7	achieve	achieve	VERB
ajbmeb-1080	211	8	the	the	DET
ajbmeb-1080	211	9	objectives	objective	NOUN
ajbmeb-1080	211	10	of	of	ADP
ajbmeb-1080	211	11	the	the	DET
ajbmeb-1080	211	12	study	study	NOUN
ajbmeb-1080	212	1	,	,	PUNCT
ajbmeb-1080	212	2	the	the	DET
ajbmeb-1080	212	3	researcher	researcher	NOUN
ajbmeb-1080	212	4	conducted	conduct	VERB
ajbmeb-1080	212	5	the	the	DET
ajbmeb-1080	212	6	following	following	NOUN
ajbmeb-1080	212	7	:	:	PUNCT
ajbmeb-1080	212	8	select	select	VERB
ajbmeb-1080	212	9	the	the	DET
ajbmeb-1080	212	10	study	study	NOUN
ajbmeb-1080	212	11	population	population	NOUN
ajbmeb-1080	212	12	and	and	CCONJ
ajbmeb-1080	212	13	sample	sample	NOUN
ajbmeb-1080	212	14	members	member	NOUN
ajbmeb-1080	212	15	.	.	PUNCT
ajbmeb-1080	213	1	the	the	DET
ajbmeb-1080	213	2	study	study	NOUN
ajbmeb-1080	213	3	tool	tool	NOUN
ajbmeb-1080	213	4	was	be	AUX
ajbmeb-1080	213	5	built	build	VERB
ajbmeb-1080	213	6	,	,	PUNCT
ajbmeb-1080	213	7	and	and	CCONJ
ajbmeb-1080	213	8	its	its	PRON
ajbmeb-1080	213	9	validity	validity	NOUN
ajbmeb-1080	213	10	and	and	CCONJ
ajbmeb-1080	213	11	reliability	reliability	NOUN
ajbmeb-1080	213	12	were	be	AUX
ajbmeb-1080	213	13	verified	verify	VERB
ajbmeb-1080	213	14	.	.	PUNCT
ajbmeb-1080	214	1	the	the	DET
ajbmeb-1080	214	2	study	study	NOUN
ajbmeb-1080	214	3	tool	tool	NOUN
ajbmeb-1080	214	4	(	(	PUNCT
ajbmeb-1080	214	5	questionnaire	questionnaire	NOUN
ajbmeb-1080	214	6	)	)	PUNCT
ajbmeb-1080	214	7	consisted	consist	VERB
ajbmeb-1080	214	8	of	of	ADP
ajbmeb-1080	214	9	four	four	NUM
ajbmeb-1080	214	10	sections	section	NOUN
ajbmeb-1080	214	11	,	,	PUNCT
ajbmeb-1080	214	12	the	the	DET
ajbmeb-1080	214	13	first	first	ADJ
ajbmeb-1080	214	14	section	section	NOUN
ajbmeb-1080	214	15	:	:	PUNCT
ajbmeb-1080	214	16	(	(	PUNCT
ajbmeb-1080	214	17	demographic	demographic	ADJ
ajbmeb-1080	214	18	variables	variable	NOUN
ajbmeb-1080	214	19	)	)	PUNCT
ajbmeb-1080	214	20	,	,	PUNCT
ajbmeb-1080	214	21	the	the	DET
ajbmeb-1080	214	22	second	second	ADJ
ajbmeb-1080	214	23	section	section	NOUN
ajbmeb-1080	214	24	:	:	PUNCT
ajbmeb-1080	214	25	(	(	PUNCT
ajbmeb-1080	214	26	electronic	electronic	ADJ
ajbmeb-1080	214	27	accounting	accounting	NOUN
ajbmeb-1080	214	28	programs	program	NOUN
ajbmeb-1080	214	29	)	)	PUNCT
ajbmeb-1080	214	30	,	,	PUNCT
ajbmeb-1080	214	31	and	and	CCONJ
ajbmeb-1080	214	32	the	the	DET
ajbmeb-1080	214	33	third	third	ADJ
ajbmeb-1080	214	34	section	section	NOUN
ajbmeb-1080	214	35	:	:	PUNCT
ajbmeb-1080	214	36	(	(	PUNCT
ajbmeb-1080	214	37	the	the	DET
ajbmeb-1080	214	38	quality	quality	NOUN
ajbmeb-1080	214	39	of	of	ADP
ajbmeb-1080	214	40	investment	investment	NOUN
ajbmeb-1080	214	41	decisions	decision	NOUN
ajbmeb-1080	214	42	)	)	PUNCT
ajbmeb-1080	214	43	.	.	PUNCT
ajbmeb-1080	215	1	the	the	DET
ajbmeb-1080	215	2	fourth	fourth	ADJ
ajbmeb-1080	215	3	section	section	NOUN
ajbmeb-1080	215	4	dealt	deal	VERB
ajbmeb-1080	215	5	with	with	ADP
ajbmeb-1080	215	6	:	:	PUNCT
ajbmeb-1080	215	7	(	(	PUNCT
ajbmeb-1080	215	8	internal	internal	ADJ
ajbmeb-1080	215	9	control	control	NOUN
ajbmeb-1080	215	10	system	system	NOUN
ajbmeb-1080	215	11	.	.	PUNCT
ajbmeb-1080	215	12	)	)	PUNCT
ajbmeb-1080	216	1	the	the	DET
ajbmeb-1080	216	2	respondents	respondent	NOUN
ajbmeb-1080	216	3	'	'	PART
ajbmeb-1080	216	4	responses	response	NOUN
ajbmeb-1080	216	5	to	to	ADP
ajbmeb-1080	216	6	the	the	DET
ajbmeb-1080	216	7	questionnaire	questionnaire	NOUN
ajbmeb-1080	216	8	were	be	AUX
ajbmeb-1080	216	9	emptied	empty	VERB
ajbmeb-1080	216	10	into	into	ADP
ajbmeb-1080	216	11	the	the	DET
ajbmeb-1080	216	12	computer	computer	NOUN
ajbmeb-1080	216	13	's	's	PART
ajbmeb-1080	216	14	memory	memory	NOUN
ajbmeb-1080	216	15	,	,	PUNCT
ajbmeb-1080	216	16	and	and	CCONJ
ajbmeb-1080	216	17	statistical	statistical	ADJ
ajbmeb-1080	216	18	analyzes	analyze	NOUN
ajbmeb-1080	216	19	were	be	AUX
ajbmeb-1080	216	20	conducted	conduct	VERB
ajbmeb-1080	216	21	using	use	VERB
ajbmeb-1080	216	22	the	the	DET
ajbmeb-1080	216	23	statistical	statistical	ADJ
ajbmeb-1080	216	24	program	program	NOUN
ajbmeb-1080	216	25	(	(	PUNCT
ajbmeb-1080	216	26	spss	spss	X
ajbmeb-1080	216	27	(	(	PUNCT
ajbmeb-1080	216	28	3	3	NUM
ajbmeb-1080	216	29	-	-	SYM
ajbmeb-1080	216	30	6	6	NUM
ajbmeb-1080	216	31	the	the	DET
ajbmeb-1080	216	32	statistical	statistical	ADJ
ajbmeb-1080	216	33	methods	method	NOUN
ajbmeb-1080	216	34	used	use	VERB
ajbmeb-1080	216	35	1statistical	1statistical	NUM
ajbmeb-1080	216	36	analyzes	analyze	NOUN
ajbmeb-1080	216	37	were	be	AUX
ajbmeb-1080	216	38	carried	carry	VERB
ajbmeb-1080	216	39	out	out	ADP
ajbmeb-1080	216	40	using	use	VERB
ajbmeb-1080	216	41	the	the	DET
ajbmeb-1080	216	42	statistical	statistical	ADJ
ajbmeb-1080	216	43	program	program	NOUN
ajbmeb-1080	216	44	(	(	PUNCT
ajbmeb-1080	216	45	spss	spss	PROPN
ajbmeb-1080	216	46	.	.	PUNCT
ajbmeb-1080	216	47	)	)	PUNCT
ajbmeb-1080	217	1	2frequencies	2frequencies	NUM
ajbmeb-1080	217	2	,	,	PUNCT
ajbmeb-1080	217	3	percentages	percentage	NOUN
ajbmeb-1080	217	4	,	,	PUNCT
ajbmeb-1080	217	5	arithmetic	arithmetic	ADJ
ajbmeb-1080	217	6	means	mean	NOUN
ajbmeb-1080	217	7	and	and	CCONJ
ajbmeb-1080	217	8	standard	standard	ADJ
ajbmeb-1080	217	9	deviations	deviation	NOUN
ajbmeb-1080	217	10	.	.	PUNCT
ajbmeb-1080	218	1	3the	3the	PRON
ajbmeb-1080	218	2	regression	regression	NOUN
ajbmeb-1080	218	3	equation	equation	NOUN
ajbmeb-1080	218	4	(	(	PUNCT
ajbmeb-1080	218	5	multiple	multiple	ADJ
ajbmeb-1080	218	6	regression	regression	NOUN
ajbmeb-1080	218	7	analysis	analysis	NOUN
ajbmeb-1080	218	8	)	)	PUNCT
ajbmeb-1080	218	9	was	be	AUX
ajbmeb-1080	218	10	used	use	VERB
ajbmeb-1080	218	11	to	to	PART
ajbmeb-1080	218	12	test	test	VERB
ajbmeb-1080	218	13	the	the	DET
ajbmeb-1080	218	14	hypotheses	hypothesis	NOUN
ajbmeb-1080	218	15	.	.	PUNCT
ajbmeb-1080	219	1	4the	4the	NUM
ajbmeb-1080	219	2	hierarchical	hierarchical	ADJ
ajbmeb-1080	219	3	regression	regression	NOUN
ajbmeb-1080	219	4	equation	equation	NOUN
ajbmeb-1080	219	5	was	be	AUX
ajbmeb-1080	219	6	used	use	VERB
ajbmeb-1080	219	7	.	.	PUNCT
ajbmeb-1080	220	1	2.4	2.4	NUM
ajbmeb-1080	220	2	describe	describe	VERB
ajbmeb-1080	220	3	the	the	DET
ajbmeb-1080	220	4	characteristics	characteristic	NOUN
ajbmeb-1080	220	5	of	of	ADP
ajbmeb-1080	220	6	the	the	DET
ajbmeb-1080	220	7	study	study	NOUN
ajbmeb-1080	220	8	population	population	NOUN
ajbmeb-1080	220	9	this	this	DET
ajbmeb-1080	220	10	part	part	NOUN
ajbmeb-1080	220	11	shows	show	VERB
ajbmeb-1080	220	12	the	the	DET
ajbmeb-1080	220	13	results	result	NOUN
ajbmeb-1080	220	14	of	of	ADP
ajbmeb-1080	220	15	the	the	DET
ajbmeb-1080	220	16	analysis	analysis	NOUN
ajbmeb-1080	220	17	related	relate	VERB
ajbmeb-1080	220	18	to	to	ADP
ajbmeb-1080	220	19	the	the	DET
ajbmeb-1080	220	20	data	datum	NOUN
ajbmeb-1080	220	21	related	relate	VERB
ajbmeb-1080	220	22	to	to	ADP
ajbmeb-1080	220	23	the	the	DET
ajbmeb-1080	220	24	study	study	NOUN
ajbmeb-1080	220	25	population	population	NOUN
ajbmeb-1080	220	26	and	and	CCONJ
ajbmeb-1080	220	27	its	its	PRON
ajbmeb-1080	220	28	distribution	distribution	NOUN
ajbmeb-1080	220	29	according	accord	VERB
ajbmeb-1080	220	30	to	to	ADP
ajbmeb-1080	220	31	demographic	demographic	ADJ
ajbmeb-1080	220	32	and	and	CCONJ
ajbmeb-1080	220	33	functional	functional	ADJ
ajbmeb-1080	220	34	variables	variable	NOUN
ajbmeb-1080	220	35	,	,	PUNCT
ajbmeb-1080	220	36	which	which	PRON
ajbmeb-1080	220	37	included	include	VERB
ajbmeb-1080	220	38	gender	gender	NOUN
ajbmeb-1080	220	39	,	,	PUNCT
ajbmeb-1080	220	40	age	age	NOUN
ajbmeb-1080	220	41	,	,	PUNCT
ajbmeb-1080	220	42	scientific	scientific	ADJ
ajbmeb-1080	220	43	experience	experience	NOUN
ajbmeb-1080	220	44	,	,	PUNCT
ajbmeb-1080	220	45	educational	educational	ADJ
ajbmeb-1080	220	46	level	level	NOUN
ajbmeb-1080	220	47	,	,	PUNCT
ajbmeb-1080	220	48	and	and	CCONJ
ajbmeb-1080	220	49	job	job	NOUN
ajbmeb-1080	220	50	title	title	NOUN
ajbmeb-1080	220	51	.	.	PUNCT
ajbmeb-1080	221	1	frequencies	frequency	NOUN
ajbmeb-1080	221	2	and	and	CCONJ
ajbmeb-1080	221	3	percentages	percentage	NOUN
ajbmeb-1080	221	4	of	of	ADP
ajbmeb-1080	221	5	the	the	DET
ajbmeb-1080	221	6	characteristics	characteristic	NOUN
ajbmeb-1080	221	7	of	of	ADP
ajbmeb-1080	221	8	the	the	DET
ajbmeb-1080	221	9	study	study	NOUN
ajbmeb-1080	221	10	population	population	NOUN
ajbmeb-1080	221	11	members	member	NOUN
ajbmeb-1080	221	12	were	be	AUX
ajbmeb-1080	221	13	extracted	extract	VERB
ajbmeb-1080	221	14	,	,	PUNCT
ajbmeb-1080	221	15	and	and	CCONJ
ajbmeb-1080	221	16	the	the	DET
ajbmeb-1080	221	17	results	result	NOUN
ajbmeb-1080	221	18	were	be	AUX
ajbmeb-1080	221	19	as	as	ADP
ajbmeb-1080	221	20	shown	show	VERB
ajbmeb-1080	221	21	in	in	ADP
ajbmeb-1080	221	22	the	the	DET
ajbmeb-1080	221	23	following	follow	VERB
ajbmeb-1080	221	24	tables	table	NOUN
ajbmeb-1080	221	25	:	:	PUNCT
ajbmeb-1080	221	26	the	the	DET
ajbmeb-1080	221	27	sample	sample	NOUN
ajbmeb-1080	221	28	of	of	ADP
ajbmeb-1080	221	29	the	the	DET
ajbmeb-1080	221	30	current	current	ADJ
ajbmeb-1080	221	31	study	study	NOUN
ajbmeb-1080	221	32	was	be	AUX
ajbmeb-1080	221	33	(	(	PUNCT
ajbmeb-1080	221	34	130	130	NUM
ajbmeb-1080	221	35	)	)	PUNCT
ajbmeb-1080	221	36	male	male	ADJ
ajbmeb-1080	221	37	and	and	CCONJ
ajbmeb-1080	221	38	female	female	ADJ
ajbmeb-1080	221	39	employees	employee	NOUN
ajbmeb-1080	221	40	from	from	ADP
ajbmeb-1080	221	41	the	the	DET
ajbmeb-1080	221	42	industrial	industrial	ADJ
ajbmeb-1080	221	43	bank	bank	PROPN
ajbmeb-1080	221	44	of	of	ADP
ajbmeb-1080	221	45	iraq	iraq	PROPN
ajbmeb-1080	221	46	,	,	PUNCT
ajbmeb-1080	221	47	and	and	CCONJ
ajbmeb-1080	221	48	the	the	DET
ajbmeb-1080	221	49	following	follow	VERB
ajbmeb-1080	221	50	tables	table	NOUN
ajbmeb-1080	221	51	show	show	VERB
ajbmeb-1080	221	52	3.4results	3.4result	NOUN
ajbmeb-1080	221	53	related	relate	VERB
ajbmeb-1080	221	54	to	to	ADP
ajbmeb-1080	221	55	the	the	DET
ajbmeb-1080	221	56	study	study	NOUN
ajbmeb-1080	221	57	questions	question	NOUN
ajbmeb-1080	221	58	this	this	DET
ajbmeb-1080	221	59	chapter	chapter	NOUN
ajbmeb-1080	221	60	deals	deal	VERB
ajbmeb-1080	221	61	with	with	ADP
ajbmeb-1080	221	62	a	a	DET
ajbmeb-1080	221	63	presentation	presentation	NOUN
ajbmeb-1080	221	64	of	of	ADP
ajbmeb-1080	221	65	the	the	DET
ajbmeb-1080	221	66	results	result	NOUN
ajbmeb-1080	221	67	reached	reach	VERB
ajbmeb-1080	221	68	by	by	ADP
ajbmeb-1080	221	69	the	the	DET
ajbmeb-1080	221	70	researchers	researcher	NOUN
ajbmeb-1080	221	71	through	through	ADP
ajbmeb-1080	221	72	the	the	DET
ajbmeb-1080	221	73	response	response	NOUN
ajbmeb-1080	221	74	of	of	ADP
ajbmeb-1080	221	75	the	the	DET
ajbmeb-1080	221	76	study	study	NOUN
ajbmeb-1080	221	77	sample	sample	NOUN
ajbmeb-1080	221	78	members	member	NOUN
ajbmeb-1080	221	79	about	about	ADP
ajbmeb-1080	221	80	the	the	DET
ajbmeb-1080	221	81	role	role	NOUN
ajbmeb-1080	221	82	of	of	ADP
ajbmeb-1080	221	83	electronic	electronic	ADJ
ajbmeb-1080	221	84	accounting	accounting	NOUN
ajbmeb-1080	221	85	programs	program	NOUN
ajbmeb-1080	221	86	in	in	ADP
ajbmeb-1080	221	87	strengthening	strengthen	VERB
ajbmeb-1080	221	88	the	the	DET
ajbmeb-1080	221	89	internal	internal	ADJ
ajbmeb-1080	221	90	control	control	NOUN
ajbmeb-1080	221	91	system	system	NOUN
ajbmeb-1080	221	92	and	and	CCONJ
ajbmeb-1080	221	93	its	its	PRON
ajbmeb-1080	221	94	reflection	reflection	NOUN
ajbmeb-1080	221	95	on	on	ADP
ajbmeb-1080	221	96	the	the	DET
ajbmeb-1080	221	97	quality	quality	NOUN
ajbmeb-1080	221	98	of	of	ADP
ajbmeb-1080	221	99	investment	investment	NOUN
ajbmeb-1080	221	100	decisions	decision	NOUN
ajbmeb-1080	221	101	,	,	PUNCT
ajbmeb-1080	221	102	according	accord	VERB
ajbmeb-1080	221	103	to	to	ADP
ajbmeb-1080	221	104	the	the	DET
ajbmeb-1080	221	105	study	study	NOUN
ajbmeb-1080	221	106	’s	’s	PART
ajbmeb-1080	221	107	questions	question	NOUN
ajbmeb-1080	221	108	and	and	CCONJ
ajbmeb-1080	221	109	hypotheses	hypothesis	NOUN
ajbmeb-1080	221	110	.	.	PUNCT
ajbmeb-1080	222	1	american	american	ADJ
ajbmeb-1080	222	2	journal	journal	PROPN
ajbmeb-1080	222	3	of	of	ADP
ajbmeb-1080	222	4	business	business	NOUN
ajbmeb-1080	222	5	management	management	NOUN
ajbmeb-1080	222	6	,	,	PUNCT
ajbmeb-1080	222	7	economics	economic	NOUN
ajbmeb-1080	222	8	and	and	CCONJ
ajbmeb-1080	222	9	banking	banking	NOUN
ajbmeb-1080	222	10	volume	volume	NOUN
ajbmeb-1080	222	11	14	14	NUM
ajbmeb-1080	222	12	july	july	PROPN
ajbmeb-1080	222	13	,	,	PUNCT
ajbmeb-1080	222	14	2023	2023	NUM
ajbmeb-1080	222	15	p	p	NOUN
ajbmeb-1080	222	16	a	a	DET
ajbmeb-1080	222	17	g	g	NOUN
ajbmeb-1080	222	18	e	e	NOUN
ajbmeb-1080	222	19	|	|	ADV
ajbmeb-1080	222	20	119	119	NUM
ajbmeb-1080	222	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1080	222	22	the	the	DET
ajbmeb-1080	222	23	first	first	ADJ
ajbmeb-1080	222	24	question	question	NOUN
ajbmeb-1080	222	25	:	:	PUNCT
ajbmeb-1080	222	26	what	what	PRON
ajbmeb-1080	222	27	is	be	AUX
ajbmeb-1080	222	28	the	the	DET
ajbmeb-1080	222	29	level	level	NOUN
ajbmeb-1080	222	30	of	of	ADP
ajbmeb-1080	222	31	activation	activation	NOUN
ajbmeb-1080	222	32	of	of	ADP
ajbmeb-1080	222	33	electronic	electronic	ADJ
ajbmeb-1080	222	34	accounting	accounting	NOUN
ajbmeb-1080	222	35	programs	program	NOUN
ajbmeb-1080	222	36	in	in	ADP
ajbmeb-1080	222	37	the	the	DET
ajbmeb-1080	222	38	industrial	industrial	ADJ
ajbmeb-1080	222	39	bank	bank	PROPN
ajbmeb-1080	222	40	of	of	ADP
ajbmeb-1080	222	41	iraq	iraq	PROPN
ajbmeb-1080	222	42	?	?	PUNCT
ajbmeb-1080	223	1	to	to	PART
ajbmeb-1080	223	2	answer	answer	VERB
ajbmeb-1080	223	3	this	this	DET
ajbmeb-1080	223	4	question	question	NOUN
ajbmeb-1080	223	5	,	,	PUNCT
ajbmeb-1080	223	6	the	the	DET
ajbmeb-1080	223	7	arithmetic	arithmetic	ADJ
ajbmeb-1080	223	8	means	mean	NOUN
ajbmeb-1080	223	9	and	and	CCONJ
ajbmeb-1080	223	10	standard	standard	ADJ
ajbmeb-1080	223	11	deviations	deviation	NOUN
ajbmeb-1080	223	12	were	be	AUX
ajbmeb-1080	223	13	calculated	calculate	VERB
ajbmeb-1080	223	14	to	to	PART
ajbmeb-1080	223	15	activate	activate	VERB
ajbmeb-1080	223	16	the	the	DET
ajbmeb-1080	223	17	electronic	electronic	ADJ
ajbmeb-1080	223	18	accounting	accounting	NOUN
ajbmeb-1080	223	19	programs	program	NOUN
ajbmeb-1080	223	20	in	in	ADP
ajbmeb-1080	223	21	the	the	DET
ajbmeb-1080	223	22	industrial	industrial	ADJ
ajbmeb-1080	223	23	bank	bank	PROPN
ajbmeb-1080	223	24	of	of	ADP
ajbmeb-1080	223	25	iraq	iraq	PROPN
ajbmeb-1080	223	26	,	,	PUNCT
ajbmeb-1080	223	27	as	as	SCONJ
ajbmeb-1080	223	28	they	they	PRON
ajbmeb-1080	223	29	were	be	AUX
ajbmeb-1080	223	30	as	as	SCONJ
ajbmeb-1080	223	31	follows	follow	VERB
ajbmeb-1080	223	32	:	:	PUNCT
ajbmeb-1080	223	33	table	table	NOUN
ajbmeb-1080	223	34	(	(	PUNCT
ajbmeb-1080	223	35	3	3	X
ajbmeb-1080	223	36	)	)	PUNCT
ajbmeb-1080	223	37	arithmetic	arithmetic	ADJ
ajbmeb-1080	223	38	means	mean	NOUN
ajbmeb-1080	223	39	and	and	CCONJ
ajbmeb-1080	223	40	standard	standard	ADJ
ajbmeb-1080	223	41	deviations	deviation	NOUN
ajbmeb-1080	223	42	for	for	ADP
ajbmeb-1080	223	43	activating	activate	VERB
ajbmeb-1080	223	44	electronic	electronic	ADJ
ajbmeb-1080	223	45	accounting	accounting	NOUN
ajbmeb-1080	223	46	programs	program	NOUN
ajbmeb-1080	223	47	in	in	ADP
ajbmeb-1080	223	48	the	the	DET
ajbmeb-1080	223	49	industrial	industrial	ADJ
ajbmeb-1080	223	50	bank	bank	PROPN
ajbmeb-1080	223	51	of	of	ADP
ajbmeb-1080	223	52	iraq	iraq	PROPN
ajbmeb-1080	223	53	arranged	arrange	VERB
ajbmeb-1080	223	54	in	in	ADP
ajbmeb-1080	223	55	descending	descend	VERB
ajbmeb-1080	223	56	order	order	NOUN
ajbmeb-1080	223	57	according	accord	VERB
ajbmeb-1080	223	58	to	to	ADP
ajbmeb-1080	223	59	their	their	PRON
ajbmeb-1080	223	60	arithmetic	arithmetic	ADJ
ajbmeb-1080	223	61	averages	average	NOUN
ajbmeb-1080	223	62	rank	rank	VERB
ajbmeb-1080	223	63	the	the	DET
ajbmeb-1080	223	64	number	number	NOUN
ajbmeb-1080	223	65	the	the	DET
ajbmeb-1080	223	66	dimension	dimension	NOUN
ajbmeb-1080	223	67	sma	sma	NOUN
ajbmeb-1080	223	68	standard	standard	ADJ
ajbmeb-1080	223	69	deviation	deviation	NOUN
ajbmeb-1080	223	70	the	the	DET
ajbmeb-1080	223	71	level	level	NOUN
ajbmeb-1080	223	72	1	1	NUM
ajbmeb-1080	223	73	1	1	NUM
ajbmeb-1080	223	74	individualsworking	individualsworke	VERB
ajbmeb-1080	223	75	4.18	4.18	NUM
ajbmeb-1080	223	76	.443	.443	NUM
ajbmeb-1080	223	77	high	high	ADJ
ajbmeb-1080	223	78	2	2	NUM
ajbmeb-1080	223	79	5	5	NUM
ajbmeb-1080	223	80	reliability	reliability	NOUN
ajbmeb-1080	223	81	3.87	3.87	NUM
ajbmeb-1080	223	82	.448	.448	NUM
ajbmeb-1080	223	83	high	high	ADJ
ajbmeb-1080	223	84	3	3	NUM
ajbmeb-1080	223	85	4	4	NUM
ajbmeb-1080	223	86	convenience	convenience	NOUN
ajbmeb-1080	223	87	3.82	3.82	NUM
ajbmeb-1080	223	88	.475	.475	NUM
ajbmeb-1080	223	89	high	high	ADJ
ajbmeb-1080	223	90	4	4	NUM
ajbmeb-1080	223	91	3	3	NUM
ajbmeb-1080	223	92	database	database	NOUN
ajbmeb-1080	223	93	3.46	3.46	NUM
ajbmeb-1080	223	94	.862	.862	NUM
ajbmeb-1080	223	95	middle	middle	ADJ
ajbmeb-1080	223	96	5	5	NUM
ajbmeb-1080	223	97	2	2	NUM
ajbmeb-1080	223	98	software	software	NOUN
ajbmeb-1080	223	99	3.30	3.30	NUM
ajbmeb-1080	223	100	1,171	1,171	NUM
ajbmeb-1080	223	101	middle	middle	ADJ
ajbmeb-1080	223	102	electronic	electronic	ADJ
ajbmeb-1080	223	103	accounting	accounting	NOUN
ajbmeb-1080	223	104	software	software	NOUN
ajbmeb-1080	223	105	3.73	3.73	NUM
ajbmeb-1080	223	106	.335	.335	NUM
ajbmeb-1080	223	107	high	high	ADJ
ajbmeb-1080	223	108	table	table	NOUN
ajbmeb-1080	223	109	(	(	PUNCT
ajbmeb-1080	223	110	3	3	X
ajbmeb-1080	223	111	)	)	PUNCT
ajbmeb-1080	223	112	shows	show	VERB
ajbmeb-1080	223	113	that	that	SCONJ
ajbmeb-1080	223	114	the	the	DET
ajbmeb-1080	223	115	arithmetic	arithmetic	ADJ
ajbmeb-1080	223	116	averages	average	NOUN
ajbmeb-1080	223	117	ranged	range	VERB
ajbmeb-1080	223	118	between	between	ADP
ajbmeb-1080	223	119	(	(	PUNCT
ajbmeb-1080	223	120	3.30	3.30	NUM
ajbmeb-1080	223	121	-	-	SYM
ajbmeb-1080	223	122	4.18	4.18	NUM
ajbmeb-1080	223	123	)	)	PUNCT
ajbmeb-1080	223	124	,	,	PUNCT
ajbmeb-1080	223	125	where	where	SCONJ
ajbmeb-1080	223	126	the	the	DET
ajbmeb-1080	223	127	working	working	NOUN
ajbmeb-1080	223	128	individuals	individual	NOUN
ajbmeb-1080	223	129	came	come	VERB
ajbmeb-1080	223	130	in	in	ADP
ajbmeb-1080	223	131	the	the	DET
ajbmeb-1080	223	132	first	first	ADJ
ajbmeb-1080	223	133	rank	rank	NOUN
ajbmeb-1080	223	134	with	with	ADP
ajbmeb-1080	223	135	the	the	DET
ajbmeb-1080	223	136	highest	high	ADJ
ajbmeb-1080	223	137	arithmetic	arithmetic	ADJ
ajbmeb-1080	223	138	mean	mean	NOUN
ajbmeb-1080	223	139	of	of	ADP
ajbmeb-1080	223	140	(	(	PUNCT
ajbmeb-1080	223	141	4.18	4.18	NUM
ajbmeb-1080	223	142	)	)	PUNCT
ajbmeb-1080	223	143	,	,	PUNCT
ajbmeb-1080	223	144	while	while	SCONJ
ajbmeb-1080	223	145	the	the	DET
ajbmeb-1080	223	146	software	software	NOUN
ajbmeb-1080	223	147	came	come	VERB
ajbmeb-1080	223	148	in	in	ADP
ajbmeb-1080	223	149	the	the	DET
ajbmeb-1080	223	150	last	last	ADJ
ajbmeb-1080	223	151	rank	rank	NOUN
ajbmeb-1080	223	152	with	with	ADP
ajbmeb-1080	223	153	the	the	DET
ajbmeb-1080	223	154	arithmetic	arithmetic	ADJ
ajbmeb-1080	223	155	mean	mean	NOUN
ajbmeb-1080	223	156	of	of	ADP
ajbmeb-1080	223	157	(	(	PUNCT
ajbmeb-1080	223	158	3.30	3.30	NUM
ajbmeb-1080	223	159	)	)	PUNCT
ajbmeb-1080	223	160	.	.	PUNCT
ajbmeb-1080	224	1	electronic	electronic	ADJ
ajbmeb-1080	224	2	accounting	accounting	NOUN
ajbmeb-1080	224	3	programs	program	NOUN
ajbmeb-1080	224	4	as	as	ADP
ajbmeb-1080	224	5	a	a	DET
ajbmeb-1080	224	6	whole	whole	NOUN
ajbmeb-1080	224	7	(	(	PUNCT
ajbmeb-1080	224	8	3.73	3.73	NUM
ajbmeb-1080	224	9	(	(	PUNCT
ajbmeb-1080	224	10	second	second	ADJ
ajbmeb-1080	224	11	question	question	NOUN
ajbmeb-1080	224	12	:	:	PUNCT
ajbmeb-1080	224	13	what	what	PRON
ajbmeb-1080	224	14	is	be	AUX
ajbmeb-1080	224	15	the	the	DET
ajbmeb-1080	224	16	level	level	NOUN
ajbmeb-1080	224	17	of	of	ADP
ajbmeb-1080	224	18	quality	quality	NOUN
ajbmeb-1080	224	19	of	of	ADP
ajbmeb-1080	224	20	investment	investment	NOUN
ajbmeb-1080	224	21	decisions	decision	NOUN
ajbmeb-1080	224	22	in	in	ADP
ajbmeb-1080	224	23	the	the	DET
ajbmeb-1080	224	24	industrial	industrial	ADJ
ajbmeb-1080	224	25	bank	bank	PROPN
ajbmeb-1080	224	26	of	of	ADP
ajbmeb-1080	224	27	iraq	iraq	PROPN
ajbmeb-1080	224	28	?	?	PUNCT
ajbmeb-1080	225	1	to	to	PART
ajbmeb-1080	225	2	answer	answer	VERB
ajbmeb-1080	225	3	this	this	DET
ajbmeb-1080	225	4	question	question	NOUN
ajbmeb-1080	225	5	,	,	PUNCT
ajbmeb-1080	225	6	the	the	DET
ajbmeb-1080	225	7	arithmetic	arithmetic	ADJ
ajbmeb-1080	225	8	means	mean	NOUN
ajbmeb-1080	225	9	and	and	CCONJ
ajbmeb-1080	225	10	standard	standard	ADJ
ajbmeb-1080	225	11	deviations	deviation	NOUN
ajbmeb-1080	225	12	were	be	AUX
ajbmeb-1080	225	13	calculated	calculate	VERB
ajbmeb-1080	225	14	for	for	ADP
ajbmeb-1080	225	15	the	the	DET
ajbmeb-1080	225	16	quality	quality	NOUN
ajbmeb-1080	225	17	of	of	ADP
ajbmeb-1080	225	18	investment	investment	NOUN
ajbmeb-1080	225	19	decisions	decision	NOUN
ajbmeb-1080	225	20	in	in	ADP
ajbmeb-1080	225	21	the	the	DET
ajbmeb-1080	225	22	industrial	industrial	ADJ
ajbmeb-1080	225	23	bank	bank	PROPN
ajbmeb-1080	225	24	of	of	ADP
ajbmeb-1080	225	25	iraq	iraq	PROPN
ajbmeb-1080	225	26	,	,	PUNCT
ajbmeb-1080	225	27	as	as	SCONJ
ajbmeb-1080	225	28	they	they	PRON
ajbmeb-1080	225	29	were	be	AUX
ajbmeb-1080	225	30	as	as	SCONJ
ajbmeb-1080	225	31	follows	follow	VERB
ajbmeb-1080	225	32	:	:	PUNCT
ajbmeb-1080	225	33	table	table	NOUN
ajbmeb-1080	225	34	(	(	PUNCT
ajbmeb-1080	225	35	5)arithmetic	5)arithmetic	NUM
ajbmeb-1080	225	36	means	mean	NOUN
ajbmeb-1080	225	37	and	and	CCONJ
ajbmeb-1080	225	38	standard	standard	ADJ
ajbmeb-1080	225	39	deviations	deviation	NOUN
ajbmeb-1080	225	40	of	of	ADP
ajbmeb-1080	225	41	the	the	DET
ajbmeb-1080	225	42	quality	quality	NOUN
ajbmeb-1080	225	43	of	of	ADP
ajbmeb-1080	225	44	investment	investment	NOUN
ajbmeb-1080	225	45	decisions	decision	NOUN
ajbmeb-1080	225	46	in	in	ADP
ajbmeb-1080	225	47	the	the	DET
ajbmeb-1080	225	48	industrial	industrial	ADJ
ajbmeb-1080	225	49	bank	bank	PROPN
ajbmeb-1080	225	50	of	of	ADP
ajbmeb-1080	225	51	iraq	iraq	PROPN
ajbmeb-1080	225	52	arranged	arrange	VERB
ajbmeb-1080	225	53	in	in	ADP
ajbmeb-1080	225	54	descending	descend	VERB
ajbmeb-1080	225	55	order	order	NOUN
ajbmeb-1080	225	56	according	accord	VERB
ajbmeb-1080	225	57	to	to	ADP
ajbmeb-1080	225	58	their	their	PRON
ajbmeb-1080	225	59	arithmetic	arithmetic	ADJ
ajbmeb-1080	225	60	means	mean	NOUN
ajbmeb-1080	225	61	rank	rank	VERB
ajbmeb-1080	225	62	the	the	DET
ajbmeb-1080	225	63	number	number	NOUN
ajbmeb-1080	225	64	paragraphs	paragraph	NOUN
ajbmeb-1080	225	65	sma	sma	VERB
ajbmeb-1080	225	66	standard	standard	ADJ
ajbmeb-1080	225	67	deviation	deviation	NOUN
ajbmeb-1080	225	68	the	the	DET
ajbmeb-1080	225	69	level	level	NOUN
ajbmeb-1080	225	70	1	1	NUM
ajbmeb-1080	225	71	17	17	NUM
ajbmeb-1080	225	72	the	the	DET
ajbmeb-1080	225	73	investment	investment	NOUN
ajbmeb-1080	225	74	decision	decision	NOUN
ajbmeb-1080	225	75	includes	include	VERB
ajbmeb-1080	225	76	allocating	allocate	VERB
ajbmeb-1080	225	77	some	some	PRON
ajbmeb-1080	225	78	of	of	ADP
ajbmeb-1080	225	79	the	the	DET
ajbmeb-1080	225	80	economic	economic	ADJ
ajbmeb-1080	225	81	resources	resource	NOUN
ajbmeb-1080	225	82	currently	currently	ADV
ajbmeb-1080	225	83	available	available	ADJ
ajbmeb-1080	225	84	in	in	ADP
ajbmeb-1080	225	85	order	order	NOUN
ajbmeb-1080	225	86	to	to	PART
ajbmeb-1080	225	87	create	create	VERB
ajbmeb-1080	225	88	new	new	ADJ
ajbmeb-1080	225	89	.productive	.productive	ADJ
ajbmeb-1080	225	90	capacities	capacity	NOUN
ajbmeb-1080	225	91	4.18	4.18	NUM
ajbmeb-1080	225	92	.684	.684	NOUN
ajbmeb-1080	225	93	high	high	ADJ
ajbmeb-1080	225	94	2	2	NUM
ajbmeb-1080	225	95	26	26	NUM
ajbmeb-1080	225	96	the	the	DET
ajbmeb-1080	225	97	data	datum	NOUN
ajbmeb-1080	225	98	and	and	CCONJ
ajbmeb-1080	225	99	inputs	input	NOUN
ajbmeb-1080	225	100	in	in	ADP
ajbmeb-1080	225	101	the	the	DET
ajbmeb-1080	225	102	industrial	industrial	ADJ
ajbmeb-1080	225	103	rank	rank	NOUN
ajbmeb-1080	225	104	of	of	ADP
ajbmeb-1080	225	105	iraq	iraq	PROPN
ajbmeb-1080	225	106	are	be	AUX
ajbmeb-1080	225	107	a	a	DET
ajbmeb-1080	225	108	basic	basic	ADJ
ajbmeb-1080	225	109	pillar	pillar	NOUN
ajbmeb-1080	225	110	for	for	ADP
ajbmeb-1080	225	111	the	the	DET
ajbmeb-1080	225	112	validity	validity	NOUN
ajbmeb-1080	225	113	of	of	ADP
ajbmeb-1080	225	114	the	the	DET
ajbmeb-1080	225	115	results	result	NOUN
ajbmeb-1080	225	116	in	in	ADP
ajbmeb-1080	225	117	order	order	NOUN
ajbmeb-1080	225	118	to	to	PART
ajbmeb-1080	225	119	obtain	obtain	VERB
ajbmeb-1080	225	120	them	they	PRON
ajbmeb-1080	225	121	in	in	ADP
ajbmeb-1080	225	122	and	and	CCONJ
ajbmeb-1080	225	123	accurate	accurate	ADJ
ajbmeb-1080	225	124	and	and	CCONJ
ajbmeb-1080	225	125	reliable	reliable	ADJ
ajbmeb-1080	225	126	manner	manner	NOUN
ajbmeb-1080	225	127	.	.	PUNCT
ajbmeb-1080	226	1	4.17	4.17	NUM
ajbmeb-1080	226	2	.695	.695	NUM
ajbmeb-1080	226	3	high	high	ADJ
ajbmeb-1080	226	4	3	3	NUM
ajbmeb-1080	226	5	22	22	NUM
ajbmeb-1080	226	6	market	market	NOUN
ajbmeb-1080	226	7	analysis	analysis	NOUN
ajbmeb-1080	226	8	and	and	CCONJ
ajbmeb-1080	226	9	forecasting	forecast	VERB
ajbmeb-1080	226	10	the	the	DET
ajbmeb-1080	226	11	industrial	industrial	ADJ
ajbmeb-1080	226	12	volume	volume	NOUN
ajbmeb-1080	226	13	of	of	ADP
ajbmeb-1080	226	14	revenues	revenue	NOUN
ajbmeb-1080	226	15	in	in	ADP
ajbmeb-1080	226	16	the	the	DET
ajbmeb-1080	226	17	according	accord	VERB
ajbmeb-1080	226	18	to	to	ADP
ajbmeb-1080	226	19	measuring	measure	VERB
ajbmeb-1080	226	20	the	the	DET
ajbmeb-1080	226	21	,	,	PUNCT
ajbmeb-1080	226	22	bank	bank	PROPN
ajbmeb-1080	226	23	of	of	ADP
ajbmeb-1080	226	24	iraq	iraq	PROPN
ajbmeb-1080	226	25	gap	gap	NOUN
ajbmeb-1080	226	26	between	between	ADP
ajbmeb-1080	226	27	supply	supply	NOUN
ajbmeb-1080	226	28	and	and	CCONJ
ajbmeb-1080	226	29	demand	demand	NOUN
ajbmeb-1080	226	30	in	in	ADP
ajbmeb-1080	226	31	the	the	DET
ajbmeb-1080	226	32	market	market	NOUN
ajbmeb-1080	226	33	,	,	PUNCT
ajbmeb-1080	226	34	are	be	AUX
ajbmeb-1080	226	35	among	among	ADP
ajbmeb-1080	226	36	the	the	DET
ajbmeb-1080	226	37	factors	factor	NOUN
ajbmeb-1080	226	38	.influencing	.influence	VERB
ajbmeb-1080	226	39	investment	investment	NOUN
ajbmeb-1080	226	40	decisions	decision	NOUN
ajbmeb-1080	226	41	4.03	4.03	NUM
ajbmeb-1080	226	42	.609	.609	NUM
ajbmeb-1080	226	43	high	high	ADJ
ajbmeb-1080	226	44	american	american	ADJ
ajbmeb-1080	226	45	journal	journal	PROPN
ajbmeb-1080	226	46	of	of	ADP
ajbmeb-1080	226	47	business	business	NOUN
ajbmeb-1080	226	48	management	management	NOUN
ajbmeb-1080	226	49	,	,	PUNCT
ajbmeb-1080	226	50	economics	economic	NOUN
ajbmeb-1080	226	51	and	and	CCONJ
ajbmeb-1080	226	52	banking	banking	NOUN
ajbmeb-1080	226	53	volume	volume	NOUN
ajbmeb-1080	226	54	14	14	NUM
ajbmeb-1080	226	55	july	july	PROPN
ajbmeb-1080	226	56	,	,	PUNCT
ajbmeb-1080	226	57	2023	2023	NUM
ajbmeb-1080	226	58	p	p	NOUN
ajbmeb-1080	226	59	a	a	PRON
ajbmeb-1080	226	60	g	g	NOUN
ajbmeb-1080	226	61	e	e	NOUN
ajbmeb-1080	226	62	|	|	ADV
ajbmeb-1080	226	63	120	120	NUM
ajbmeb-1080	226	64	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1080	226	65	rank	rank	NOUN
ajbmeb-1080	226	66	the	the	DET
ajbmeb-1080	226	67	number	number	NOUN
ajbmeb-1080	226	68	paragraphs	paragraph	NOUN
ajbmeb-1080	226	69	sma	sma	VERB
ajbmeb-1080	226	70	standard	standard	ADJ
ajbmeb-1080	226	71	deviation	deviation	NOUN
ajbmeb-1080	226	72	the	the	DET
ajbmeb-1080	226	73	level	level	NOUN
ajbmeb-1080	226	74	4	4	NUM
ajbmeb-1080	226	75	31	31	NUM
ajbmeb-1080	226	76	investment	investment	NOUN
ajbmeb-1080	226	77	decisions	decision	NOUN
ajbmeb-1080	226	78	in	in	ADP
ajbmeb-1080	226	79	the	the	DET
ajbmeb-1080	226	80	industrial	industrial	ADJ
ajbmeb-1080	226	81	bank	bank	PROPN
ajbmeb-1080	226	82	of	of	ADP
ajbmeb-1080	226	83	iraq	iraq	PROPN
ajbmeb-1080	226	84	are	be	AUX
ajbmeb-1080	226	85	always	always	ADV
ajbmeb-1080	226	86	linked	link	VERB
ajbmeb-1080	226	87	to	to	ADP
ajbmeb-1080	226	88	the	the	DET
ajbmeb-1080	226	89	long	long	ADJ
ajbmeb-1080	226	90	term	term	NOUN
ajbmeb-1080	226	91	.	.	PUNCT
ajbmeb-1080	227	1	4.01	4.01	NUM
ajbmeb-1080	227	2	.821	.821	NUM
ajbmeb-1080	227	3	high	high	ADJ
ajbmeb-1080	227	4	4	4	NUM
ajbmeb-1080	227	5	33	33	NUM
ajbmeb-1080	227	6	the	the	DET
ajbmeb-1080	227	7	senior	senior	ADJ
ajbmeb-1080	227	8	management	management	NOUN
ajbmeb-1080	227	9	of	of	ADP
ajbmeb-1080	227	10	the	the	DET
ajbmeb-1080	227	11	industrial	industrial	ADJ
ajbmeb-1080	227	12	making	making	NOUN
ajbmeb-1080	227	13	-	-	PUNCT
ajbmeb-1080	227	14	the	the	DET
ajbmeb-1080	227	15	decisionbank	decisionbank	NOUN
ajbmeb-1080	227	16	of	of	ADP
ajbmeb-1080	227	17	iraq	iraq	PROPN
ajbmeb-1080	227	18	takes	take	VERB
ajbmeb-1080	227	19	process	process	NOUN
ajbmeb-1080	227	20	.	.	PUNCT
ajbmeb-1080	228	1	4.01	4.01	NUM
ajbmeb-1080	228	2	.832	.832	NUM
ajbmeb-1080	228	3	high	high	ADJ
ajbmeb-1080	228	4	6	6	NUM
ajbmeb-1080	228	5	16	16	NUM
ajbmeb-1080	228	6	industrial	industrial	ADJ
ajbmeb-1080	228	7	investment	investment	NOUN
ajbmeb-1080	228	8	decisions	decision	NOUN
ajbmeb-1080	228	9	in	in	ADP
ajbmeb-1080	228	10	the	the	DET
ajbmeb-1080	228	11	.significant	.significant	PROPN
ajbmeb-1080	228	12	funding	funding	PROPN
ajbmeb-1080	228	13	bank	bank	PROPN
ajbmeb-1080	228	14	of	of	ADP
ajbmeb-1080	228	15	iraq	iraq	PROPN
ajbmeb-1080	228	16	need	need	VERB
ajbmeb-1080	228	17	3.91	3.91	NUM
ajbmeb-1080	228	18	.698	.698	NUM
ajbmeb-1080	228	19	high	high	ADJ
ajbmeb-1080	228	20	7	7	NUM
ajbmeb-1080	228	21	20	20	NUM
ajbmeb-1080	228	22	looking	look	VERB
ajbmeb-1080	228	23	for	for	ADP
ajbmeb-1080	228	24	industrial	industrial	ADJ
ajbmeb-1080	228	25	bank	bank	PROPN
ajbmeb-1080	228	26	of	of	ADP
ajbmeb-1080	228	27	iraq	iraq	PROPN
ajbmeb-1080	228	28	is	be	AUX
ajbmeb-1080	228	29	,	,	PUNCT
ajbmeb-1080	228	30	sources	source	NOUN
ajbmeb-1080	228	31	of	of	ADP
ajbmeb-1080	228	32	financing	financing	NOUN
ajbmeb-1080	228	33	,	,	PUNCT
ajbmeb-1080	228	34	such	such	ADJ
ajbmeb-1080	228	35	as	as	ADP
ajbmeb-1080	228	36	borrowing	borrow	VERB
ajbmeb-1080	228	37	issuing	issuing	NOUN
ajbmeb-1080	228	38	bonds	bond	NOUN
ajbmeb-1080	228	39	,	,	PUNCT
ajbmeb-1080	228	40	or	or	CCONJ
ajbmeb-1080	228	41	issuing	issue	VERB
ajbmeb-1080	228	42	shares	share	NOUN
ajbmeb-1080	228	43	for	for	ADP
ajbmeb-1080	228	44	.public	.public	ADJ
ajbmeb-1080	228	45	subscription	subscription	NOUN
ajbmeb-1080	228	46	to	to	PART
ajbmeb-1080	228	47	increase	increase	VERB
ajbmeb-1080	228	48	its	its	PRON
ajbmeb-1080	228	49	capital	capital	NOUN
ajbmeb-1080	228	50	3.89	3.89	NUM
ajbmeb-1080	228	51	.707	.707	NUM
ajbmeb-1080	228	52	high	high	ADJ
ajbmeb-1080	228	53	7	7	NUM
ajbmeb-1080	228	54	21	21	NUM
ajbmeb-1080	228	55	lead	lead	NOUN
ajbmeb-1080	228	56	to	to	ADP
ajbmeb-1080	228	57	bearing	bear	VERB
ajbmeb-1080	228	58	the	the	DET
ajbmeb-1080	228	59	investment	investment	NOUN
ajbmeb-1080	228	60	decisions	decision	NOUN
ajbmeb-1080	228	61	in	in	ADP
ajbmeb-1080	228	62	the	the	DET
ajbmeb-1080	228	63	event	event	NOUN
ajbmeb-1080	228	64	of	of	ADP
ajbmeb-1080	228	65	industrial	industrial	ADJ
ajbmeb-1080	228	66	bank	bank	PROPN
ajbmeb-1080	228	67	of	of	ADP
ajbmeb-1080	228	68	iraq	iraq	PROPN
ajbmeb-1080	228	69	the	the	DET
ajbmeb-1080	228	70	expansion	expansion	NOUN
ajbmeb-1080	228	71	or	or	CCONJ
ajbmeb-1080	228	72	replacement	replacement	NOUN
ajbmeb-1080	228	73	with	with	ADP
ajbmeb-1080	228	74	fixed	fix	VERB
ajbmeb-1080	228	75	costs	cost	NOUN
ajbmeb-1080	228	76	that	that	PRON
ajbmeb-1080	228	77	result	result	VERB
ajbmeb-1080	228	78	in	in	ADP
ajbmeb-1080	228	79	raising	raise	VERB
ajbmeb-1080	228	80	the	the	DET
ajbmeb-1080	228	81	break	break	NOUN
ajbmeb-1080	228	82	-	-	PUNCT
ajbmeb-1080	228	83	even	even	ADV
ajbmeb-1080	228	84	volume	volume	NOUN
ajbmeb-1080	228	85	to	to	ADP
ajbmeb-1080	228	86	a	a	DET
ajbmeb-1080	228	87	level	level	NOUN
ajbmeb-1080	228	88	higher	high	ADJ
ajbmeb-1080	228	89	than	than	ADP
ajbmeb-1080	228	90	the	the	DET
ajbmeb-1080	228	91	usual	usual	ADJ
ajbmeb-1080	228	92	.level	.level	NOUN
ajbmeb-1080	228	93	for	for	ADP
ajbmeb-1080	228	94	a	a	DET
ajbmeb-1080	228	95	long	long	ADJ
ajbmeb-1080	228	96	period	period	NOUN
ajbmeb-1080	228	97	of	of	ADP
ajbmeb-1080	228	98	time	time	NOUN
ajbmeb-1080	228	99	3.89	3.89	NUM
ajbmeb-1080	228	100	.714	.714	NUM
ajbmeb-1080	228	101	high	high	ADJ
ajbmeb-1080	228	102	7	7	NUM
ajbmeb-1080	228	103	27	27	NUM
ajbmeb-1080	228	104	bank	bank	NOUN
ajbmeb-1080	228	105	of	of	ADP
ajbmeb-1080	228	106	iraqindustrial	iraqindustrial	NOUN
ajbmeb-1080	228	107	takes	take	VERB
ajbmeb-1080	228	108	investment	investment	NOUN
ajbmeb-1080	228	109	decisions	decision	NOUN
ajbmeb-1080	228	110	that	that	PRON
ajbmeb-1080	228	111	entail	entail	VERB
ajbmeb-1080	228	112	investing	invest	VERB
ajbmeb-1080	228	113	funds	fund	NOUN
ajbmeb-1080	228	114	in	in	ADP
ajbmeb-1080	228	115	establishing	establish	VERB
ajbmeb-1080	228	116	investment	investment	NOUN
ajbmeb-1080	228	117	projects	project	NOUN
ajbmeb-1080	228	118	that	that	PRON
ajbmeb-1080	228	119	generate	generate	VERB
ajbmeb-1080	228	120	new	new	ADJ
ajbmeb-1080	228	121	productive	productive	ADJ
ajbmeb-1080	228	122	energies	energy	NOUN
ajbmeb-1080	228	123	.	.	PUNCT
ajbmeb-1080	229	1	3.89	3.89	NUM
ajbmeb-1080	229	2	.795	.795	NUM
ajbmeb-1080	229	3	high	high	ADJ
ajbmeb-1080	229	4	7	7	NUM
ajbmeb-1080	229	5	29	29	NUM
ajbmeb-1080	229	6	bank	bank	NOUN
ajbmeb-1080	229	7	of	of	ADP
ajbmeb-1080	229	8	iraqindustrial	iraqindustrial	NOUN
ajbmeb-1080	229	9	takes	take	VERB
ajbmeb-1080	229	10	investment	investment	NOUN
ajbmeb-1080	229	11	decisions	decision	NOUN
ajbmeb-1080	229	12	that	that	PRON
ajbmeb-1080	229	13	entail	entail	VERB
ajbmeb-1080	229	14	the	the	DET
ajbmeb-1080	229	15	replacement	replacement	NOUN
ajbmeb-1080	229	16	and	and	CCONJ
ajbmeb-1080	229	17	renewal	renewal	NOUN
ajbmeb-1080	229	18	of	of	ADP
ajbmeb-1080	229	19	current	current	ADJ
ajbmeb-1080	229	20	assets	asset	NOUN
ajbmeb-1080	229	21	in	in	ADP
ajbmeb-1080	229	22	order	order	NOUN
ajbmeb-1080	229	23	to	to	PART
ajbmeb-1080	229	24	maintain	maintain	VERB
ajbmeb-1080	229	25	or	or	CCONJ
ajbmeb-1080	229	26	increase	increase	VERB
ajbmeb-1080	229	27	current	current	ADJ
ajbmeb-1080	229	28	production	production	NOUN
ajbmeb-1080	229	29	capacities	capacity	NOUN
ajbmeb-1080	229	30	.	.	PUNCT
ajbmeb-1080	230	1	3.89	3.89	NUM
ajbmeb-1080	230	2	1,029	1,029	NUM
ajbmeb-1080	230	3	high	high	ADJ
ajbmeb-1080	230	4	11	11	NUM
ajbmeb-1080	230	5	19	19	NUM
ajbmeb-1080	230	6	the	the	DET
ajbmeb-1080	230	7	investment	investment	NOUN
ajbmeb-1080	230	8	decision	decision	NOUN
ajbmeb-1080	230	9	-	-	PUNCT
ajbmeb-1080	230	10	making	make	VERB
ajbmeb-1080	230	11	industrial	industrial	ADJ
ajbmeb-1080	230	12	bank	bank	NOUN
ajbmeb-1080	230	13	of	of	ADP
ajbmeb-1080	230	14	determines	determine	NOUN
ajbmeb-1080	230	15	part	part	NOUN
ajbmeb-1080	230	16	of	of	ADP
ajbmeb-1080	230	17	the	the	PRON
ajbmeb-1080	230	18	for	for	ADP
ajbmeb-1080	230	19	its	its	PRON
ajbmeb-1080	230	20	purchase	purchase	NOUN
ajbmeb-1080	230	21	of	of	ADP
ajbmeb-1080	230	22	assets	asset	NOUN
ajbmeb-1080	230	23	for	for	ADP
ajbmeb-1080	230	24	iraq	iraq	PROPN
ajbmeb-1080	230	25	's	's	PART
ajbmeb-1080	230	26	money	money	NOUN
ajbmeb-1080	230	27	.long	.long	ADP
ajbmeb-1080	230	28	periods	period	NOUN
ajbmeb-1080	230	29	of	of	ADP
ajbmeb-1080	230	30	time	time	NOUN
ajbmeb-1080	230	31	3.87	3.87	NUM
ajbmeb-1080	230	32	.719	.719	NUM
ajbmeb-1080	230	33	high	high	ADJ
ajbmeb-1080	230	34	11	11	NUM
ajbmeb-1080	230	35	23	23	NUM
ajbmeb-1080	230	36	identifies	identify	VERB
ajbmeb-1080	230	37	sources	source	NOUN
ajbmeb-1080	230	38	industrial	industrial	PROPN
ajbmeb-1080	230	39	bank	bank	PROPN
ajbmeb-1080	230	40	of	of	ADP
ajbmeb-1080	230	41	iraq	iraq	PROPN
ajbmeb-1080	230	42	for	for	ADP
ajbmeb-1080	230	43	the	the	DET
ajbmeb-1080	230	44	purchase	purchase	NOUN
ajbmeb-1080	230	45	of	of	ADP
ajbmeb-1080	230	46	production	production	NOUN
ajbmeb-1080	230	47	components	component	NOUN
ajbmeb-1080	230	48	and	and	CCONJ
ajbmeb-1080	230	49	productive	productive	ADJ
ajbmeb-1080	230	50	assets	asset	NOUN
ajbmeb-1080	230	51	.)locally	.)locally	ADV
ajbmeb-1080	230	52	and	and	CCONJ
ajbmeb-1080	230	53	internationally	internationally	ADV
ajbmeb-1080	230	54	(	(	PUNCT
ajbmeb-1080	230	55	3.87	3.87	NUM
ajbmeb-1080	230	56	.893	.893	NUM
ajbmeb-1080	230	57	high	high	ADJ
ajbmeb-1080	230	58	11	11	NUM
ajbmeb-1080	230	59	24	24	NUM
ajbmeb-1080	230	60	bank	bank	NOUN
ajbmeb-1080	230	61	of	of	ADP
ajbmeb-1080	230	62	iraqindustrial	iraqindustrial	NOUN
ajbmeb-1080	230	63	usually	usually	ADV
ajbmeb-1080	230	64	include	include	VERB
ajbmeb-1080	230	65	the	the	DET
ajbmeb-1080	230	66	elements	element	NOUN
ajbmeb-1080	230	67	of	of	ADP
ajbmeb-1080	230	68	risk	risk	NOUN
ajbmeb-1080	230	69	and	and	CCONJ
ajbmeb-1080	230	70	uncertainty	uncertainty	NOUN
ajbmeb-1080	230	71	because	because	SCONJ
ajbmeb-1080	230	72	these	these	DET
ajbmeb-1080	230	73	decisions	decision	NOUN
ajbmeb-1080	230	74	are	be	AUX
ajbmeb-1080	230	75	linked	link	VERB
ajbmeb-1080	230	76	to	to	ADP
ajbmeb-1080	230	77	the	the	DET
ajbmeb-1080	230	78	future	future	NOUN
ajbmeb-1080	230	79	,	,	PUNCT
ajbmeb-1080	230	80	and	and	CCONJ
ajbmeb-1080	230	81	therefore	therefore	ADV
ajbmeb-1080	230	82	the	the	DET
ajbmeb-1080	230	83	expected	expect	VERB
ajbmeb-1080	230	84	return	return	NOUN
ajbmeb-1080	230	85	is	be	AUX
ajbmeb-1080	230	86	uncertain	uncertain	ADJ
ajbmeb-1080	230	87	.	.	PUNCT
ajbmeb-1080	231	1	3.87	3.87	NUM
ajbmeb-1080	231	2	.864	.864	NUM
ajbmeb-1080	231	3	high	high	ADJ
ajbmeb-1080	231	4	14	14	NUM
ajbmeb-1080	231	5	25	25	NUM
ajbmeb-1080	231	6	the	the	DET
ajbmeb-1080	231	7	risks	risk	NOUN
ajbmeb-1080	231	8	of	of	ADP
ajbmeb-1080	231	9	the	the	DET
ajbmeb-1080	231	10	investment	investment	NOUN
ajbmeb-1080	231	11	decision	decision	NOUN
ajbmeb-1080	231	12	lie	lie	VERB
ajbmeb-1080	231	13	in	in	ADP
ajbmeb-1080	231	14	the	the	DET
ajbmeb-1080	231	15	difficulty	difficulty	NOUN
ajbmeb-1080	231	16	of	of	ADP
ajbmeb-1080	231	17	returning	return	VERB
ajbmeb-1080	231	18	it	it	PRON
ajbmeb-1080	231	19	without	without	ADP
ajbmeb-1080	231	20	achieving	achieve	VERB
ajbmeb-1080	231	21	gains	gain	NOUN
ajbmeb-1080	231	22	for	for	ADP
ajbmeb-1080	231	23	the	the	DET
ajbmeb-1080	231	24	bank	bank	NOUN
ajbmeb-1080	231	25	ofindustrial	ofindustrial	ADJ
ajbmeb-1080	231	26	3.83	3.83	NUM
ajbmeb-1080	231	27	.376	.376	NUM
ajbmeb-1080	231	28	high	high	ADJ
ajbmeb-1080	231	29	american	american	ADJ
ajbmeb-1080	231	30	journal	journal	PROPN
ajbmeb-1080	231	31	of	of	ADP
ajbmeb-1080	231	32	business	business	NOUN
ajbmeb-1080	231	33	management	management	NOUN
ajbmeb-1080	231	34	,	,	PUNCT
ajbmeb-1080	231	35	economics	economic	NOUN
ajbmeb-1080	231	36	and	and	CCONJ
ajbmeb-1080	231	37	banking	banking	NOUN
ajbmeb-1080	231	38	volume	volume	NOUN
ajbmeb-1080	231	39	14	14	NUM
ajbmeb-1080	231	40	july	july	PROPN
ajbmeb-1080	231	41	,	,	PUNCT
ajbmeb-1080	231	42	2023	2023	NUM
ajbmeb-1080	231	43	p	p	NOUN
ajbmeb-1080	231	44	a	a	DET
ajbmeb-1080	231	45	g	g	NOUN
ajbmeb-1080	231	46	e	e	NOUN
ajbmeb-1080	231	47	|	|	ADV
ajbmeb-1080	231	48	121	121	NUM
ajbmeb-1080	231	49	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1080	231	50	rank	rank	NOUN
ajbmeb-1080	231	51	the	the	DET
ajbmeb-1080	231	52	number	number	NOUN
ajbmeb-1080	231	53	paragraphs	paragraph	NOUN
ajbmeb-1080	231	54	sma	sma	VERB
ajbmeb-1080	231	55	standard	standard	ADJ
ajbmeb-1080	231	56	deviation	deviation	NOUN
ajbmeb-1080	231	57	the	the	DET
ajbmeb-1080	231	58	level	level	NOUN
ajbmeb-1080	231	59	iraq	iraq	PROPN
ajbmeb-1080	231	60	.this	.this	PRON
ajbmeb-1080	231	61	does	do	AUX
ajbmeb-1080	231	62	not	not	PART
ajbmeb-1080	231	63	mean	mean	VERB
ajbmeb-1080	231	64	that	that	SCONJ
ajbmeb-1080	231	65	the	the	DET
ajbmeb-1080	231	66	loss	loss	NOUN
ajbmeb-1080	231	67	is	be	AUX
ajbmeb-1080	231	68	possible	possible	ADJ
ajbmeb-1080	231	69	,	,	PUNCT
ajbmeb-1080	231	70	the	the	DET
ajbmeb-1080	231	71	return	return	NOUN
ajbmeb-1080	231	72	is	be	AUX
ajbmeb-1080	231	73	low	low	ADJ
ajbmeb-1080	231	74	.	.	PUNCT
ajbmeb-1080	232	1	15	15	NUM
ajbmeb-1080	232	2	30	30	NUM
ajbmeb-1080	232	3	from	from	ADP
ajbmeb-1080	232	4	the	the	DET
ajbmeb-1080	232	5	investor	investor	NOUN
ajbmeb-1080	232	6	's	's	PART
ajbmeb-1080	232	7	point	point	NOUN
ajbmeb-1080	232	8	of	of	ADP
ajbmeb-1080	232	9	view	view	NOUN
ajbmeb-1080	232	10	,	,	PUNCT
ajbmeb-1080	232	11	electronic	electronic	ADJ
ajbmeb-1080	232	12	accounting	accounting	NOUN
ajbmeb-1080	232	13	programs	program	NOUN
ajbmeb-1080	232	14	lead	lead	VERB
ajbmeb-1080	232	15	to	to	ADP
ajbmeb-1080	232	16	an	an	DET
ajbmeb-1080	232	17	increase	increase	NOUN
ajbmeb-1080	232	18	in	in	ADP
ajbmeb-1080	232	19	the	the	DET
ajbmeb-1080	232	20	net	net	ADJ
ajbmeb-1080	232	21	return	return	NOUN
ajbmeb-1080	232	22	on	on	ADP
ajbmeb-1080	232	23	investments	investment	NOUN
ajbmeb-1080	232	24	.	.	PUNCT
ajbmeb-1080	233	1	3.75	3.75	NUM
ajbmeb-1080	233	2	.932	.932	NUM
ajbmeb-1080	233	3	high	high	ADJ
ajbmeb-1080	233	4	16	16	NUM
ajbmeb-1080	233	5	32	32	NUM
ajbmeb-1080	233	6	the	the	DET
ajbmeb-1080	233	7	investment	investment	NOUN
ajbmeb-1080	233	8	decision	decision	NOUN
ajbmeb-1080	233	9	in	in	ADP
ajbmeb-1080	233	10	the	the	DET
ajbmeb-1080	233	11	industrial	industrial	ADJ
ajbmeb-1080	233	12	bank	bank	PROPN
ajbmeb-1080	233	13	of	of	ADP
ajbmeb-1080	233	14	iraq	iraq	PROPN
ajbmeb-1080	233	15	is	be	AUX
ajbmeb-1080	233	16	affected	affect	VERB
ajbmeb-1080	233	17	by	by	ADP
ajbmeb-1080	233	18	its	its	PRON
ajbmeb-1080	233	19	infrastructure	infrastructure	NOUN
ajbmeb-1080	233	20	.	.	PUNCT
ajbmeb-1080	234	1	3.67	3.67	NUM
ajbmeb-1080	234	2	.472	.472	NUM
ajbmeb-1080	234	3	middle	middle	NOUN
ajbmeb-1080	234	4	17	17	NUM
ajbmeb-1080	234	5	34	34	NUM
ajbmeb-1080	234	6	making	making	NOUN
ajbmeb-1080	234	7	process	process	NOUN
ajbmeb-1080	234	8	is	be	AUX
ajbmeb-1080	234	9	based	base	VERB
ajbmeb-1080	234	10	on	on	ADP
ajbmeb-1080	234	11	-	-	PUNCT
ajbmeb-1080	234	12	the	the	DET
ajbmeb-1080	234	13	decision	decision	NOUN
ajbmeb-1080	234	14	an	an	DET
ajbmeb-1080	234	15	integrated	integrated	ADJ
ajbmeb-1080	234	16	base	base	NOUN
ajbmeb-1080	234	17	that	that	PRON
ajbmeb-1080	234	18	includes	include	VERB
ajbmeb-1080	234	19	electronic	electronic	ADJ
ajbmeb-1080	234	20	accounting	accounting	NOUN
ajbmeb-1080	234	21	programs	program	NOUN
ajbmeb-1080	234	22	.	.	PUNCT
ajbmeb-1080	235	1	3.62	3.62	NUM
ajbmeb-1080	235	2	1,216	1,216	NUM
ajbmeb-1080	235	3	middle	middle	ADJ
ajbmeb-1080	235	4	18	18	NUM
ajbmeb-1080	235	5	28	28	NUM
ajbmeb-1080	235	6	bank	bank	NOUN
ajbmeb-1080	235	7	of	of	ADP
ajbmeb-1080	235	8	iraqindustrial	iraqindustrial	NOUN
ajbmeb-1080	235	9	takes	take	VERB
ajbmeb-1080	235	10	important	important	ADJ
ajbmeb-1080	235	11	investment	investment	NOUN
ajbmeb-1080	235	12	decisions	decision	NOUN
ajbmeb-1080	235	13	to	to	PART
ajbmeb-1080	235	14	invest	invest	VERB
ajbmeb-1080	235	15	money	money	NOUN
ajbmeb-1080	235	16	in	in	ADP
ajbmeb-1080	235	17	,	,	PUNCT
ajbmeb-1080	235	18	which	which	PRON
ajbmeb-1080	235	19	helps	help	VERB
ajbmeb-1080	235	20	it	it	PRON
ajbmeb-1080	235	21	expand	expand	VERB
ajbmeb-1080	235	22	projects	project	NOUN
ajbmeb-1080	235	23	and	and	CCONJ
ajbmeb-1080	235	24	generate	generate	VERB
ajbmeb-1080	235	25	high	high	ADJ
ajbmeb-1080	235	26	production	production	NOUN
ajbmeb-1080	235	27	capacity	capacity	NOUN
ajbmeb-1080	235	28	for	for	ADP
ajbmeb-1080	235	29	the	the	DET
ajbmeb-1080	235	30	project	project	NOUN
ajbmeb-1080	235	31	.	.	PUNCT
ajbmeb-1080	236	1	3.55	3.55	NUM
ajbmeb-1080	236	2	.499	.499	NUM
ajbmeb-1080	236	3	middle	middle	PROPN
ajbmeb-1080	236	4	19	19	NUM
ajbmeb-1080	236	5	18	18	NUM
ajbmeb-1080	236	6	a	a	DET
ajbmeb-1080	236	7	return	return	NOUN
ajbmeb-1080	236	8	industrial	industrial	ADJ
ajbmeb-1080	236	9	bank	bank	NOUN
ajbmeb-1080	236	10	of	of	ADP
ajbmeb-1080	236	11	iraq	iraq	PROPN
ajbmeb-1080	236	12	obtains	obtain	VERB
ajbmeb-1080	236	13	from	from	ADP
ajbmeb-1080	236	14	investment	investment	NOUN
ajbmeb-1080	236	15	decisions	decision	NOUN
ajbmeb-1080	236	16	that	that	PRON
ajbmeb-1080	236	17	extends	extend	VERB
ajbmeb-1080	236	18	over	over	ADP
ajbmeb-1080	236	19	a	a	DET
ajbmeb-1080	236	20	long	long	ADJ
ajbmeb-1080	236	21	period	period	NOUN
ajbmeb-1080	236	22	of	of	ADP
ajbmeb-1080	236	23	time	time	NOUN
ajbmeb-1080	236	24	.	.	PUNCT
ajbmeb-1080	237	1	3.53	3.53	NUM
ajbmeb-1080	237	2	.501	.501	NUM
ajbmeb-1080	237	3	middle	middle	ADJ
ajbmeb-1080	237	4	quality	quality	NOUN
ajbmeb-1080	237	5	of	of	ADP
ajbmeb-1080	237	6	investment	investment	NOUN
ajbmeb-1080	237	7	decisions	decision	NOUN
ajbmeb-1080	237	8	3.86	3.86	NUM
ajbmeb-1080	237	9	.597	.597	NUM
ajbmeb-1080	237	10	high	high	ADJ
ajbmeb-1080	237	11	table	table	NOUN
ajbmeb-1080	237	12	(	(	PUNCT
ajbmeb-1080	237	13	5	5	NUM
ajbmeb-1080	237	14	)	)	PUNCT
ajbmeb-1080	237	15	shows	show	VERB
ajbmeb-1080	237	16	that	that	SCONJ
ajbmeb-1080	237	17	the	the	DET
ajbmeb-1080	237	18	arithmetic	arithmetic	ADJ
ajbmeb-1080	237	19	averages	average	NOUN
ajbmeb-1080	237	20	ranged	range	VERB
ajbmeb-1080	237	21	between	between	ADP
ajbmeb-1080	237	22	(	(	PUNCT
ajbmeb-1080	237	23	3.53	3.53	NUM
ajbmeb-1080	237	24	-	-	SYM
ajbmeb-1080	237	25	4.18	4.18	NUM
ajbmeb-1080	237	26	)	)	PUNCT
ajbmeb-1080	237	27	,	,	PUNCT
ajbmeb-1080	237	28	where	where	SCONJ
ajbmeb-1080	237	29	paragraph	paragraph	NOUN
ajbmeb-1080	237	30	no	no	INTJ
ajbmeb-1080	237	31	.	.	PUNCT
ajbmeb-1080	238	1	(	(	PUNCT
ajbmeb-1080	238	2	17	17	NUM
ajbmeb-1080	238	3	)	)	PUNCT
ajbmeb-1080	238	4	which	which	PRON
ajbmeb-1080	238	5	states	state	VERB
ajbmeb-1080	238	6	“	"	PUNCT
ajbmeb-1080	238	7	the	the	DET
ajbmeb-1080	238	8	investment	investment	NOUN
ajbmeb-1080	238	9	decision	decision	NOUN
ajbmeb-1080	238	10	includes	include	VERB
ajbmeb-1080	238	11	allocating	allocate	VERB
ajbmeb-1080	238	12	a	a	DET
ajbmeb-1080	238	13	measure	measure	NOUN
ajbmeb-1080	238	14	of	of	ADP
ajbmeb-1080	238	15	the	the	DET
ajbmeb-1080	238	16	economic	economic	ADJ
ajbmeb-1080	238	17	resources	resource	NOUN
ajbmeb-1080	238	18	currently	currently	ADV
ajbmeb-1080	238	19	available	available	ADJ
ajbmeb-1080	238	20	with	with	ADP
ajbmeb-1080	238	21	the	the	DET
ajbmeb-1080	238	22	aim	aim	NOUN
ajbmeb-1080	238	23	of	of	ADP
ajbmeb-1080	238	24	creating	create	VERB
ajbmeb-1080	238	25	new	new	ADJ
ajbmeb-1080	238	26	productive	productive	ADJ
ajbmeb-1080	238	27	capacities	capacity	NOUN
ajbmeb-1080	238	28	”	"	PUNCT
ajbmeb-1080	238	29	came	come	VERB
ajbmeb-1080	238	30	in	in	ADP
ajbmeb-1080	238	31	the	the	DET
ajbmeb-1080	238	32	first	first	ADJ
ajbmeb-1080	238	33	place	place	NOUN
ajbmeb-1080	238	34	with	with	ADP
ajbmeb-1080	238	35	an	an	DET
ajbmeb-1080	238	36	average	average	NOUN
ajbmeb-1080	238	37	my	my	PRON
ajbmeb-1080	238	38	account	account	NOUN
ajbmeb-1080	238	39	amounted	amount	VERB
ajbmeb-1080	238	40	to	to	ADP
ajbmeb-1080	238	41	(	(	PUNCT
ajbmeb-1080	238	42	4.18	4.18	NUM
ajbmeb-1080	238	43	)	)	PUNCT
ajbmeb-1080	238	44	,	,	PUNCT
ajbmeb-1080	238	45	and	and	CCONJ
ajbmeb-1080	239	1	paragraph	paragraph	NOUN
ajbmeb-1080	239	2	no	no	INTJ
ajbmeb-1080	239	3	.	.	PUNCT
ajbmeb-1080	240	1	(	(	PUNCT
ajbmeb-1080	240	2	18	18	NUM
ajbmeb-1080	240	3	)	)	PUNCT
ajbmeb-1080	240	4	came	come	VERB
ajbmeb-1080	240	5	,	,	PUNCT
ajbmeb-1080	240	6	which	which	PRON
ajbmeb-1080	240	7	states	state	VERB
ajbmeb-1080	240	8	:	:	PUNCT
ajbmeb-1080	240	9	"	"	PUNCT
ajbmeb-1080	240	10	the	the	DET
ajbmeb-1080	240	11	industrial	industrial	ADJ
ajbmeb-1080	240	12	bank	bank	PROPN
ajbmeb-1080	240	13	of	of	ADP
ajbmeb-1080	240	14	iraq	iraq	PROPN
ajbmeb-1080	240	15	obtains	obtain	VERB
ajbmeb-1080	240	16	a	a	DET
ajbmeb-1080	240	17	return	return	NOUN
ajbmeb-1080	240	18	that	that	PRON
ajbmeb-1080	240	19	extends	extend	VERB
ajbmeb-1080	240	20	over	over	ADP
ajbmeb-1080	240	21	a	a	DET
ajbmeb-1080	240	22	long	long	ADJ
ajbmeb-1080	240	23	period	period	NOUN
ajbmeb-1080	240	24	of	of	ADP
ajbmeb-1080	240	25	time	time	NOUN
ajbmeb-1080	240	26	from	from	ADP
ajbmeb-1080	240	27	investment	investment	NOUN
ajbmeb-1080	240	28	decisions	decision	NOUN
ajbmeb-1080	240	29	.	.	PUNCT
ajbmeb-1080	240	30	"	"	PUNCT
ajbmeb-1080	241	1	in	in	ADP
ajbmeb-1080	241	2	the	the	DET
ajbmeb-1080	241	3	last	last	ADJ
ajbmeb-1080	241	4	place	place	NOUN
ajbmeb-1080	241	5	,	,	PUNCT
ajbmeb-1080	241	6	with	with	ADP
ajbmeb-1080	241	7	an	an	DET
ajbmeb-1080	241	8	arithmetic	arithmetic	ADJ
ajbmeb-1080	241	9	mean	mean	NOUN
ajbmeb-1080	241	10	of	of	ADP
ajbmeb-1080	241	11	(	(	PUNCT
ajbmeb-1080	241	12	3.53	3.53	NUM
ajbmeb-1080	241	13	)	)	PUNCT
ajbmeb-1080	241	14	,	,	PUNCT
ajbmeb-1080	241	15	and	and	CCONJ
ajbmeb-1080	241	16	the	the	DET
ajbmeb-1080	241	17	arithmetic	arithmetic	ADJ
ajbmeb-1080	241	18	mean	mean	NOUN
ajbmeb-1080	241	19	of	of	ADP
ajbmeb-1080	241	20	the	the	DET
ajbmeb-1080	241	21	quality	quality	NOUN
ajbmeb-1080	241	22	of	of	ADP
ajbmeb-1080	241	23	investment	investment	NOUN
ajbmeb-1080	241	24	decisions	decision	NOUN
ajbmeb-1080	241	25	as	as	ADP
ajbmeb-1080	241	26	a	a	DET
ajbmeb-1080	241	27	whole	whole	NOUN
ajbmeb-1080	241	28	was	be	AUX
ajbmeb-1080	241	29	(	(	PUNCT
ajbmeb-1080	241	30	3.86	3.86	NUM
ajbmeb-1080	241	31	.	.	PUNCT
ajbmeb-1080	241	32	)	)	PUNCT
ajbmeb-1080	242	1	the	the	DET
ajbmeb-1080	242	2	researcher	researcher	NOUN
ajbmeb-1080	242	3	explains	explain	VERB
ajbmeb-1080	242	4	this	this	PRON
ajbmeb-1080	242	5	by	by	ADP
ajbmeb-1080	242	6	the	the	DET
ajbmeb-1080	242	7	fact	fact	NOUN
ajbmeb-1080	242	8	that	that	SCONJ
ajbmeb-1080	242	9	the	the	DET
ajbmeb-1080	242	10	industrial	industrial	ADJ
ajbmeb-1080	242	11	bank	bank	PROPN
ajbmeb-1080	242	12	of	of	ADP
ajbmeb-1080	242	13	iraq	iraq	PROPN
ajbmeb-1080	242	14	should	should	AUX
ajbmeb-1080	242	15	encourage	encourage	VERB
ajbmeb-1080	242	16	financial	financial	ADJ
ajbmeb-1080	242	17	investment	investment	NOUN
ajbmeb-1080	242	18	through	through	ADP
ajbmeb-1080	242	19	the	the	DET
ajbmeb-1080	242	20	development	development	NOUN
ajbmeb-1080	242	21	of	of	ADP
ajbmeb-1080	242	22	skills	skill	NOUN
ajbmeb-1080	242	23	,	,	PUNCT
ajbmeb-1080	242	24	and	and	CCONJ
ajbmeb-1080	242	25	accelerate	accelerate	VERB
ajbmeb-1080	242	26	the	the	DET
ajbmeb-1080	242	27	pace	pace	NOUN
ajbmeb-1080	242	28	of	of	ADP
ajbmeb-1080	242	29	investment	investment	NOUN
ajbmeb-1080	242	30	and	and	CCONJ
ajbmeb-1080	242	31	productivity	productivity	NOUN
ajbmeb-1080	242	32	growth	growth	NOUN
ajbmeb-1080	242	33	,	,	PUNCT
ajbmeb-1080	242	34	and	and	CCONJ
ajbmeb-1080	242	35	thus	thus	ADV
ajbmeb-1080	242	36	translate	translate	VERB
ajbmeb-1080	242	37	these	these	DET
ajbmeb-1080	242	38	gains	gain	NOUN
ajbmeb-1080	242	39	into	into	ADP
ajbmeb-1080	242	40	higher	high	ADJ
ajbmeb-1080	242	41	income	income	NOUN
ajbmeb-1080	242	42	and	and	CCONJ
ajbmeb-1080	242	43	job	job	NOUN
ajbmeb-1080	242	44	creation	creation	NOUN
ajbmeb-1080	242	45	,	,	PUNCT
ajbmeb-1080	242	46	taking	take	VERB
ajbmeb-1080	242	47	into	into	ADP
ajbmeb-1080	242	48	account	account	NOUN
ajbmeb-1080	242	49	technological	technological	ADJ
ajbmeb-1080	242	50	change	change	NOUN
ajbmeb-1080	242	51	by	by	ADP
ajbmeb-1080	242	52	preparing	prepare	VERB
ajbmeb-1080	242	53	workers	worker	NOUN
ajbmeb-1080	242	54	for	for	ADP
ajbmeb-1080	242	55	alternative	alternative	ADJ
ajbmeb-1080	242	56	employment	employment	NOUN
ajbmeb-1080	242	57	,	,	PUNCT
ajbmeb-1080	242	58	and	and	CCONJ
ajbmeb-1080	242	59	increasing	increase	VERB
ajbmeb-1080	242	60	recognition	recognition	NOUN
ajbmeb-1080	242	61	of	of	ADP
ajbmeb-1080	242	62	the	the	DET
ajbmeb-1080	242	63	importance	importance	NOUN
ajbmeb-1080	242	64	of	of	ADP
ajbmeb-1080	242	65	synchronizing	synchronize	VERB
ajbmeb-1080	242	66	national	national	ADJ
ajbmeb-1080	242	67	policies	policy	NOUN
ajbmeb-1080	242	68	to	to	PART
ajbmeb-1080	242	69	develop	develop	VERB
ajbmeb-1080	242	70	skills	skill	NOUN
ajbmeb-1080	242	71	with	with	ADP
ajbmeb-1080	242	72	policies	policy	NOUN
ajbmeb-1080	242	73	related	relate	VERB
ajbmeb-1080	242	74	to	to	ADP
ajbmeb-1080	242	75	technology	technology	NOUN
ajbmeb-1080	242	76	,	,	PUNCT
ajbmeb-1080	242	77	trade	trade	NOUN
ajbmeb-1080	242	78	and	and	CCONJ
ajbmeb-1080	242	79	the	the	DET
ajbmeb-1080	242	80	environment	environment	NOUN
ajbmeb-1080	242	81	.	.	PUNCT
ajbmeb-1080	243	1	the	the	DET
ajbmeb-1080	243	2	third	third	ADJ
ajbmeb-1080	243	3	question	question	NOUN
ajbmeb-1080	243	4	:	:	PUNCT
ajbmeb-1080	243	5	what	what	PRON
ajbmeb-1080	243	6	is	be	AUX
ajbmeb-1080	243	7	the	the	DET
ajbmeb-1080	243	8	level	level	NOUN
ajbmeb-1080	243	9	of	of	ADP
ajbmeb-1080	243	10	internal	internal	ADJ
ajbmeb-1080	243	11	control	control	NOUN
ajbmeb-1080	243	12	system	system	NOUN
ajbmeb-1080	243	13	in	in	ADP
ajbmeb-1080	243	14	the	the	DET
ajbmeb-1080	243	15	industrial	industrial	ADJ
ajbmeb-1080	243	16	bank	bank	PROPN
ajbmeb-1080	243	17	of	of	ADP
ajbmeb-1080	243	18	iraq	iraq	PROPN
ajbmeb-1080	243	19	?	?	PUNCT
ajbmeb-1080	244	1	to	to	PART
ajbmeb-1080	244	2	answer	answer	VERB
ajbmeb-1080	244	3	this	this	DET
ajbmeb-1080	244	4	question	question	NOUN
ajbmeb-1080	244	5	,	,	PUNCT
ajbmeb-1080	244	6	the	the	DET
ajbmeb-1080	244	7	arithmetic	arithmetic	ADJ
ajbmeb-1080	244	8	means	mean	NOUN
ajbmeb-1080	244	9	and	and	CCONJ
ajbmeb-1080	244	10	standard	standard	ADJ
ajbmeb-1080	244	11	deviations	deviation	NOUN
ajbmeb-1080	244	12	were	be	AUX
ajbmeb-1080	244	13	calculated	calculate	VERB
ajbmeb-1080	244	14	for	for	ADP
ajbmeb-1080	244	15	the	the	DET
ajbmeb-1080	244	16	internal	internal	ADJ
ajbmeb-1080	244	17	control	control	NOUN
ajbmeb-1080	244	18	system	system	NOUN
ajbmeb-1080	244	19	in	in	ADP
ajbmeb-1080	244	20	the	the	DET
ajbmeb-1080	244	21	industrial	industrial	ADJ
ajbmeb-1080	244	22	bank	bank	PROPN
ajbmeb-1080	244	23	of	of	ADP
ajbmeb-1080	244	24	iraq	iraq	PROPN
ajbmeb-1080	244	25	,	,	PUNCT
ajbmeb-1080	244	26	as	as	SCONJ
ajbmeb-1080	244	27	they	they	PRON
ajbmeb-1080	244	28	were	be	AUX
ajbmeb-1080	244	29	as	as	SCONJ
ajbmeb-1080	244	30	follows	follow	VERB
ajbmeb-1080	244	31	:	:	PUNCT
ajbmeb-1080	244	32	american	american	PROPN
ajbmeb-1080	244	33	journal	journal	PROPN
ajbmeb-1080	244	34	of	of	ADP
ajbmeb-1080	244	35	business	business	NOUN
ajbmeb-1080	244	36	management	management	NOUN
ajbmeb-1080	244	37	,	,	PUNCT
ajbmeb-1080	244	38	economics	economic	NOUN
ajbmeb-1080	244	39	and	and	CCONJ
ajbmeb-1080	244	40	banking	banking	NOUN
ajbmeb-1080	244	41	volume	volume	NOUN
ajbmeb-1080	244	42	14	14	NUM
ajbmeb-1080	244	43	july	july	PROPN
ajbmeb-1080	244	44	,	,	PUNCT
ajbmeb-1080	244	45	2023	2023	NUM
ajbmeb-1080	244	46	p	p	NOUN
ajbmeb-1080	245	1	a	a	DET
ajbmeb-1080	245	2	g	g	NOUN
ajbmeb-1080	245	3	e	e	NOUN
ajbmeb-1080	245	4	|	|	ADV
ajbmeb-1080	245	5	122	122	NUM
ajbmeb-1080	245	6	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1080	245	7	table	table	NOUN
ajbmeb-1080	245	8	(	(	PUNCT
ajbmeb-1080	245	9	6	6	NUM
ajbmeb-1080	245	10	)	)	PUNCT
ajbmeb-1080	245	11	the	the	DET
ajbmeb-1080	245	12	arithmetic	arithmetic	ADJ
ajbmeb-1080	245	13	means	mean	NOUN
ajbmeb-1080	245	14	and	and	CCONJ
ajbmeb-1080	245	15	standard	standard	ADJ
ajbmeb-1080	245	16	deviations	deviation	NOUN
ajbmeb-1080	245	17	of	of	ADP
ajbmeb-1080	245	18	the	the	DET
ajbmeb-1080	245	19	internal	internal	ADJ
ajbmeb-1080	245	20	control	control	NOUN
ajbmeb-1080	245	21	system	system	NOUN
ajbmeb-1080	245	22	in	in	ADP
ajbmeb-1080	245	23	the	the	DET
ajbmeb-1080	245	24	industrial	industrial	ADJ
ajbmeb-1080	245	25	bank	bank	PROPN
ajbmeb-1080	245	26	of	of	ADP
ajbmeb-1080	245	27	iraq	iraq	PROPN
ajbmeb-1080	245	28	are	be	AUX
ajbmeb-1080	245	29	arranged	arrange	VERB
ajbmeb-1080	245	30	in	in	ADP
ajbmeb-1080	245	31	descending	descend	VERB
ajbmeb-1080	245	32	order	order	NOUN
ajbmeb-1080	245	33	according	accord	VERB
ajbmeb-1080	245	34	to	to	ADP
ajbmeb-1080	245	35	their	their	PRON
ajbmeb-1080	245	36	arithmetic	arithmetic	ADJ
ajbmeb-1080	245	37	means	mean	NOUN
ajbmeb-1080	245	38	rank	rank	VERB
ajbmeb-1080	245	39	numberthe	numberthe	PROPN
ajbmeb-1080	245	40	the	the	DET
ajbmeb-1080	245	41	dimension	dimension	NOUN
ajbmeb-1080	245	42	sma	sma	NOUN
ajbmeb-1080	245	43	standard	standard	ADJ
ajbmeb-1080	245	44	deviation	deviation	NOUN
ajbmeb-1080	245	45	the	the	DET
ajbmeb-1080	245	46	level	level	NOUN
ajbmeb-1080	245	47	1	1	NUM
ajbmeb-1080	245	48	5	5	NUM
ajbmeb-1080	245	49	monitoring	monitoring	NOUN
ajbmeb-1080	245	50	and	and	CCONJ
ajbmeb-1080	245	51	control	control	VERB
ajbmeb-1080	245	52	3.81	3.81	NUM
ajbmeb-1080	245	53	.445	.445	NUM
ajbmeb-1080	245	54	high	high	ADJ
ajbmeb-1080	245	55	2	2	NUM
ajbmeb-1080	245	56	2	2	NUM
ajbmeb-1080	245	57	oversight	oversight	NOUN
ajbmeb-1080	245	58	activities	activity	NOUN
ajbmeb-1080	245	59	3.80	3.80	NUM
ajbmeb-1080	245	60	.721	.721	NUM
ajbmeb-1080	245	61	high	high	ADJ
ajbmeb-1080	245	62	3	3	NUM
ajbmeb-1080	245	63	1	1	NUM
ajbmeb-1080	245	64	control	control	NOUN
ajbmeb-1080	245	65	environment	environment	NOUN
ajbmeb-1080	245	66	3.61	3.61	NUM
ajbmeb-1080	245	67	.846	.846	NUM
ajbmeb-1080	245	68	middle	middle	ADJ
ajbmeb-1080	245	69	4	4	NUM
ajbmeb-1080	245	70	4	4	NUM
ajbmeb-1080	245	71	information	information	NOUN
ajbmeb-1080	245	72	and	and	CCONJ
ajbmeb-1080	245	73	communication	communication	NOUN
ajbmeb-1080	245	74	3.58	3.58	NUM
ajbmeb-1080	245	75	.530	.530	NUM
ajbmeb-1080	246	1	middle	middle	ADJ
ajbmeb-1080	246	2	5	5	NUM
ajbmeb-1080	246	3	3	3	NUM
ajbmeb-1080	246	4	assessmentrisk	assessmentrisk	NOUN
ajbmeb-1080	246	5	3.48	3.48	NUM
ajbmeb-1080	246	6	.703	.703	NUM
ajbmeb-1080	246	7	middle	middle	ADJ
ajbmeb-1080	246	8	internal	internal	ADJ
ajbmeb-1080	246	9	control	control	NOUN
ajbmeb-1080	246	10	system	system	NOUN
ajbmeb-1080	246	11	3.65	3.65	NUM
ajbmeb-1080	246	12	.425	.425	NUM
ajbmeb-1080	246	13	middle	middle	ADJ
ajbmeb-1080	246	14	table	table	NOUN
ajbmeb-1080	246	15	(	(	PUNCT
ajbmeb-1080	246	16	6	6	NUM
ajbmeb-1080	246	17	)	)	PUNCT
ajbmeb-1080	246	18	shows	show	VERB
ajbmeb-1080	246	19	that	that	SCONJ
ajbmeb-1080	246	20	the	the	DET
ajbmeb-1080	246	21	arithmetic	arithmetic	ADJ
ajbmeb-1080	246	22	averages	average	NOUN
ajbmeb-1080	246	23	ranged	range	VERB
ajbmeb-1080	246	24	between	between	ADP
ajbmeb-1080	246	25	(	(	PUNCT
ajbmeb-1080	246	26	3.48	3.48	NUM
ajbmeb-1080	246	27	-	-	SYM
ajbmeb-1080	246	28	3.81	3.81	NUM
ajbmeb-1080	246	29	)	)	PUNCT
ajbmeb-1080	246	30	,	,	PUNCT
ajbmeb-1080	246	31	where	where	SCONJ
ajbmeb-1080	246	32	the	the	DET
ajbmeb-1080	246	33	monitoring	monitoring	NOUN
ajbmeb-1080	246	34	and	and	CCONJ
ajbmeb-1080	246	35	control	control	NOUN
ajbmeb-1080	246	36	came	come	VERB
ajbmeb-1080	246	37	first	first	ADV
ajbmeb-1080	246	38	with	with	ADP
ajbmeb-1080	246	39	the	the	DET
ajbmeb-1080	246	40	highest	high	ADJ
ajbmeb-1080	246	41	arithmetic	arithmetic	ADJ
ajbmeb-1080	246	42	mean	mean	NOUN
ajbmeb-1080	246	43	of	of	ADP
ajbmeb-1080	246	44	(	(	PUNCT
ajbmeb-1080	246	45	3.81	3.81	NUM
ajbmeb-1080	246	46	)	)	PUNCT
ajbmeb-1080	246	47	,	,	PUNCT
ajbmeb-1080	246	48	while	while	SCONJ
ajbmeb-1080	246	49	risk	risk	NOUN
ajbmeb-1080	246	50	assessment	assessment	NOUN
ajbmeb-1080	246	51	came	come	VERB
ajbmeb-1080	246	52	in	in	ADP
ajbmeb-1080	246	53	the	the	DET
ajbmeb-1080	246	54	last	last	ADJ
ajbmeb-1080	246	55	rank	rank	NOUN
ajbmeb-1080	246	56	with	with	ADP
ajbmeb-1080	246	57	a	a	DET
ajbmeb-1080	246	58	mean	mean	NOUN
ajbmeb-1080	246	59	of	of	ADP
ajbmeb-1080	246	60	(	(	PUNCT
ajbmeb-1080	246	61	3.48	3.48	NUM
ajbmeb-1080	246	62	)	)	PUNCT
ajbmeb-1080	246	63	.	.	PUNCT
ajbmeb-1080	247	1	the	the	DET
ajbmeb-1080	247	2	internal	internal	ADJ
ajbmeb-1080	247	3	control	control	NOUN
ajbmeb-1080	247	4	system	system	NOUN
ajbmeb-1080	247	5	as	as	ADP
ajbmeb-1080	247	6	a	a	DET
ajbmeb-1080	247	7	whole	whole	NOUN
ajbmeb-1080	247	8	(	(	PUNCT
ajbmeb-1080	247	9	3.65	3.65	NUM
ajbmeb-1080	247	10	.	.	PUNCT
ajbmeb-1080	247	11	)	)	PUNCT
ajbmeb-1080	247	12	testing	test	VERB
ajbmeb-1080	247	13	the	the	DET
ajbmeb-1080	247	14	hypotheses	hypothesis	NOUN
ajbmeb-1080	247	15	of	of	ADP
ajbmeb-1080	247	16	the	the	DET
ajbmeb-1080	247	17	study	study	NOUN
ajbmeb-1080	247	18	:	:	PUNCT
ajbmeb-1080	247	19	the	the	DET
ajbmeb-1080	247	20	first	first	ADJ
ajbmeb-1080	247	21	main	main	ADJ
ajbmeb-1080	247	22	hypothesis	hypothesis	NOUN
ajbmeb-1080	247	23	:	:	PUNCT
ajbmeb-1080	247	24	there	there	PRON
ajbmeb-1080	247	25	is	be	VERB
ajbmeb-1080	247	26	a	a	DET
ajbmeb-1080	247	27	significant	significant	ADJ
ajbmeb-1080	247	28	effect	effect	NOUN
ajbmeb-1080	247	29	of	of	ADP
ajbmeb-1080	247	30	electronic	electronic	ADJ
ajbmeb-1080	247	31	accounting	accounting	NOUN
ajbmeb-1080	247	32	programs	program	NOUN
ajbmeb-1080	247	33	on	on	ADP
ajbmeb-1080	247	34	the	the	DET
ajbmeb-1080	247	35	quality	quality	NOUN
ajbmeb-1080	247	36	of	of	ADP
ajbmeb-1080	247	37	the	the	DET
ajbmeb-1080	247	38	investment	investment	NOUN
ajbmeb-1080	247	39	decision	decision	NOUN
ajbmeb-1080	247	40	.	.	PUNCT
ajbmeb-1080	248	1	the	the	DET
ajbmeb-1080	248	2	following	follow	VERB
ajbmeb-1080	248	3	sub	sub	NOUN
ajbmeb-1080	248	4	-	-	NOUN
ajbmeb-1080	248	5	hypotheses	hypothesis	NOUN
ajbmeb-1080	248	6	are	be	AUX
ajbmeb-1080	248	7	derived	derive	VERB
ajbmeb-1080	248	8	from	from	ADP
ajbmeb-1080	248	9	this	this	DET
ajbmeb-1080	248	10	hypothesis	hypothesis	NOUN
ajbmeb-1080	248	11	:	:	PUNCT
ajbmeb-1080	248	12	there	there	PRON
ajbmeb-1080	248	13	is	be	VERB
ajbmeb-1080	248	14	a	a	DET
ajbmeb-1080	248	15	significant	significant	ADJ
ajbmeb-1080	248	16	effect	effect	NOUN
ajbmeb-1080	248	17	of	of	ADP
ajbmeb-1080	248	18	working	work	VERB
ajbmeb-1080	248	19	individuals	individual	NOUN
ajbmeb-1080	248	20	on	on	ADP
ajbmeb-1080	248	21	the	the	DET
ajbmeb-1080	248	22	quality	quality	NOUN
ajbmeb-1080	248	23	of	of	ADP
ajbmeb-1080	248	24	the	the	DET
ajbmeb-1080	248	25	investment	investment	NOUN
ajbmeb-1080	248	26	decision	decision	NOUN
ajbmeb-1080	248	27	.	.	PUNCT
ajbmeb-1080	249	1	there	there	PRON
ajbmeb-1080	249	2	is	be	VERB
ajbmeb-1080	249	3	a	a	DET
ajbmeb-1080	249	4	significant	significant	ADJ
ajbmeb-1080	249	5	effect	effect	NOUN
ajbmeb-1080	249	6	of	of	ADP
ajbmeb-1080	249	7	the	the	DET
ajbmeb-1080	249	8	software	software	NOUN
ajbmeb-1080	249	9	on	on	ADP
ajbmeb-1080	249	10	the	the	DET
ajbmeb-1080	249	11	quality	quality	NOUN
ajbmeb-1080	249	12	of	of	ADP
ajbmeb-1080	249	13	the	the	DET
ajbmeb-1080	249	14	investment	investment	NOUN
ajbmeb-1080	249	15	decision	decision	NOUN
ajbmeb-1080	249	16	.	.	PUNCT
ajbmeb-1080	250	1	there	there	PRON
ajbmeb-1080	250	2	is	be	VERB
ajbmeb-1080	250	3	a	a	DET
ajbmeb-1080	250	4	significant	significant	ADJ
ajbmeb-1080	250	5	effect	effect	NOUN
ajbmeb-1080	250	6	of	of	ADP
ajbmeb-1080	250	7	the	the	DET
ajbmeb-1080	250	8	database	database	NOUN
ajbmeb-1080	250	9	on	on	ADP
ajbmeb-1080	250	10	the	the	DET
ajbmeb-1080	250	11	quality	quality	NOUN
ajbmeb-1080	250	12	of	of	ADP
ajbmeb-1080	250	13	the	the	DET
ajbmeb-1080	250	14	investment	investment	NOUN
ajbmeb-1080	250	15	decision	decision	NOUN
ajbmeb-1080	250	16	.	.	PUNCT
ajbmeb-1080	251	1	there	there	PRON
ajbmeb-1080	251	2	is	be	VERB
ajbmeb-1080	251	3	a	a	DET
ajbmeb-1080	251	4	significant	significant	ADJ
ajbmeb-1080	251	5	effect	effect	NOUN
ajbmeb-1080	251	6	of	of	ADP
ajbmeb-1080	251	7	appropriateness	appropriateness	NOUN
ajbmeb-1080	251	8	in	in	ADP
ajbmeb-1080	251	9	the	the	DET
ajbmeb-1080	251	10	quality	quality	NOUN
ajbmeb-1080	251	11	of	of	ADP
ajbmeb-1080	251	12	the	the	DET
ajbmeb-1080	251	13	investment	investment	NOUN
ajbmeb-1080	251	14	decision	decision	NOUN
ajbmeb-1080	251	15	.	.	PUNCT
ajbmeb-1080	252	1	there	there	PRON
ajbmeb-1080	252	2	is	be	VERB
ajbmeb-1080	252	3	a	a	DET
ajbmeb-1080	252	4	significant	significant	ADJ
ajbmeb-1080	252	5	effect	effect	NOUN
ajbmeb-1080	252	6	of	of	ADP
ajbmeb-1080	252	7	reliability	reliability	NOUN
ajbmeb-1080	252	8	in	in	ADP
ajbmeb-1080	252	9	the	the	DET
ajbmeb-1080	252	10	quality	quality	NOUN
ajbmeb-1080	252	11	of	of	ADP
ajbmeb-1080	252	12	the	the	DET
ajbmeb-1080	252	13	investment	investment	NOUN
ajbmeb-1080	252	14	decision	decision	NOUN
ajbmeb-1080	252	15	.	.	PUNCT
ajbmeb-1080	253	1	schedule	schedule	NOUN
ajbmeb-1080	253	2	(	(	PUNCT
ajbmeb-1080	253	3	12	12	NUM
ajbmeb-1080	253	4	)	)	PUNCT
ajbmeb-1080	253	5	summary	summary	NOUN
ajbmeb-1080	253	6	of	of	ADP
ajbmeb-1080	253	7	the	the	DET
ajbmeb-1080	253	8	results	result	NOUN
ajbmeb-1080	253	9	of	of	ADP
ajbmeb-1080	253	10	the	the	DET
ajbmeb-1080	253	11	study	study	NOUN
ajbmeb-1080	253	12	hypotheses	hypothese	VERB
ajbmeb-1080	253	13	hypotheses	hypothese	VERB
ajbmeb-1080	253	14	the	the	DET
ajbmeb-1080	253	15	result	result	NOUN
ajbmeb-1080	253	16	the	the	DET
ajbmeb-1080	253	17	first	first	ADJ
ajbmeb-1080	253	18	main	main	ADJ
ajbmeb-1080	253	19	hypothesis	hypothesis	NOUN
ajbmeb-1080	253	20	:	:	PUNCT
ajbmeb-1080	253	21	investmentthere	investmentthere	PROPN
ajbmeb-1080	253	22	is	be	AUX
ajbmeb-1080	253	23	a	a	DET
ajbmeb-1080	253	24	significant	significant	ADJ
ajbmeb-1080	253	25	effect	effect	NOUN
ajbmeb-1080	253	26	of	of	ADP
ajbmeb-1080	253	27	electronic	electronic	ADJ
ajbmeb-1080	253	28	accounting	accounting	NOUN
ajbmeb-1080	253	29	software	software	NOUN
ajbmeb-1080	253	30	on	on	ADP
ajbmeb-1080	253	31	the	the	DET
ajbmeb-1080	253	32	quality	quality	NOUN
ajbmeb-1080	253	33	of	of	ADP
ajbmeb-1080	253	34	the	the	DET
ajbmeb-1080	253	35	decision	decision	NOUN
ajbmeb-1080	253	36	.	.	PUNCT
ajbmeb-1080	254	1	accept	accept	VERB
ajbmeb-1080	254	2	the	the	DET
ajbmeb-1080	254	3	hypothesis	hypothesis	NOUN
ajbmeb-1080	254	4	there	there	PRON
ajbmeb-1080	254	5	is	be	VERB
ajbmeb-1080	254	6	a	a	DET
ajbmeb-1080	254	7	significant	significant	ADJ
ajbmeb-1080	254	8	effect	effect	NOUN
ajbmeb-1080	254	9	of	of	ADP
ajbmeb-1080	254	10	working	work	VERB
ajbmeb-1080	254	11	individuals	individual	NOUN
ajbmeb-1080	254	12	on	on	ADP
ajbmeb-1080	254	13	the	the	DET
ajbmeb-1080	254	14	quality	quality	NOUN
ajbmeb-1080	254	15	of	of	ADP
ajbmeb-1080	254	16	the	the	DET
ajbmeb-1080	254	17	investment	investment	NOUN
ajbmeb-1080	254	18	decision	decision	NOUN
ajbmeb-1080	254	19	.	.	PUNCT
ajbmeb-1080	255	1	accept	accept	VERB
ajbmeb-1080	255	2	the	the	DET
ajbmeb-1080	255	3	hypothesis	hypothesis	NOUN
ajbmeb-1080	255	4	decisionthere	decisionthere	ADV
ajbmeb-1080	255	5	is	be	AUX
ajbmeb-1080	255	6	a	a	DET
ajbmeb-1080	255	7	significant	significant	ADJ
ajbmeb-1080	255	8	effect	effect	NOUN
ajbmeb-1080	255	9	of	of	ADP
ajbmeb-1080	255	10	the	the	DET
ajbmeb-1080	255	11	software	software	NOUN
ajbmeb-1080	255	12	on	on	ADP
ajbmeb-1080	255	13	the	the	DET
ajbmeb-1080	255	14	quality	quality	NOUN
ajbmeb-1080	255	15	of	of	ADP
ajbmeb-1080	255	16	the	the	DET
ajbmeb-1080	255	17	investment	investment	NOUN
ajbmeb-1080	255	18	.	.	PUNCT
ajbmeb-1080	256	1	accept	accept	VERB
ajbmeb-1080	256	2	the	the	DET
ajbmeb-1080	256	3	hypothesis	hypothesis	NOUN
ajbmeb-1080	256	4	there	there	PRON
ajbmeb-1080	256	5	is	be	VERB
ajbmeb-1080	256	6	a	a	DET
ajbmeb-1080	256	7	significant	significant	ADJ
ajbmeb-1080	256	8	effect	effect	NOUN
ajbmeb-1080	256	9	of	of	ADP
ajbmeb-1080	256	10	the	the	DET
ajbmeb-1080	256	11	database	database	NOUN
ajbmeb-1080	256	12	on	on	ADP
ajbmeb-1080	256	13	the	the	DET
ajbmeb-1080	256	14	quality	quality	NOUN
ajbmeb-1080	256	15	of	of	ADP
ajbmeb-1080	256	16	the	the	DET
ajbmeb-1080	256	17	investment	investment	NOUN
ajbmeb-1080	256	18	decision	decision	NOUN
ajbmeb-1080	256	19	.	.	PUNCT
ajbmeb-1080	257	1	accept	accept	VERB
ajbmeb-1080	257	2	the	the	DET
ajbmeb-1080	257	3	hypothesis	hypothesis	NOUN
ajbmeb-1080	257	4	there	there	PRON
ajbmeb-1080	257	5	is	be	VERB
ajbmeb-1080	257	6	a	a	DET
ajbmeb-1080	257	7	significant	significant	ADJ
ajbmeb-1080	257	8	effect	effect	NOUN
ajbmeb-1080	257	9	of	of	ADP
ajbmeb-1080	257	10	appropriateness	appropriateness	NOUN
ajbmeb-1080	257	11	in	in	ADP
ajbmeb-1080	257	12	the	the	DET
ajbmeb-1080	257	13	quality	quality	NOUN
ajbmeb-1080	257	14	of	of	ADP
ajbmeb-1080	257	15	the	the	DET
ajbmeb-1080	257	16	investment	investment	NOUN
ajbmeb-1080	257	17	decision	decision	NOUN
ajbmeb-1080	257	18	.	.	PUNCT
ajbmeb-1080	258	1	accept	accept	VERB
ajbmeb-1080	258	2	the	the	DET
ajbmeb-1080	258	3	ishypothes	ishypothe	NOUN
ajbmeb-1080	258	4	there	there	ADV
ajbmeb-1080	258	5	is	be	VERB
ajbmeb-1080	258	6	a	a	DET
ajbmeb-1080	258	7	significant	significant	ADJ
ajbmeb-1080	258	8	effect	effect	NOUN
ajbmeb-1080	258	9	of	of	ADP
ajbmeb-1080	258	10	reliability	reliability	NOUN
ajbmeb-1080	258	11	in	in	ADP
ajbmeb-1080	258	12	the	the	DET
ajbmeb-1080	258	13	quality	quality	NOUN
ajbmeb-1080	258	14	of	of	ADP
ajbmeb-1080	258	15	the	the	DET
ajbmeb-1080	258	16	investment	investment	NOUN
ajbmeb-1080	258	17	decision	decision	NOUN
ajbmeb-1080	258	18	.	.	PUNCT
ajbmeb-1080	259	1	accept	accept	VERB
ajbmeb-1080	259	2	the	the	DET
ajbmeb-1080	259	3	hypothesis	hypothesis	NOUN
ajbmeb-1080	259	4	the	the	DET
ajbmeb-1080	259	5	second	second	ADJ
ajbmeb-1080	259	6	main	main	ADJ
ajbmeb-1080	259	7	hypothesis	hypothesis	NOUN
ajbmeb-1080	259	8	:	:	PUNCT
ajbmeb-1080	259	9	there	there	PRON
ajbmeb-1080	259	10	is	be	VERB
ajbmeb-1080	259	11	a	a	DET
ajbmeb-1080	259	12	significant	significant	ADJ
ajbmeb-1080	259	13	effect	effect	NOUN
ajbmeb-1080	259	14	of	of	ADP
ajbmeb-1080	259	15	strengthening	strengthen	VERB
ajbmeb-1080	259	16	the	the	DET
ajbmeb-1080	259	17	internal	internal	ADJ
ajbmeb-1080	259	18	control	control	NOUN
ajbmeb-1080	259	19	system	system	NOUN
ajbmeb-1080	259	20	in	in	ADP
ajbmeb-1080	259	21	the	the	DET
ajbmeb-1080	259	22	relationship	relationship	NOUN
ajbmeb-1080	259	23	between	between	ADP
ajbmeb-1080	259	24	electronic	electronic	ADJ
ajbmeb-1080	259	25	accounting	accounting	NOUN
ajbmeb-1080	259	26	programs	program	NOUN
ajbmeb-1080	259	27	and	and	CCONJ
ajbmeb-1080	259	28	the	the	DET
ajbmeb-1080	259	29	quality	quality	NOUN
ajbmeb-1080	259	30	of	of	ADP
ajbmeb-1080	259	31	investment	investment	NOUN
ajbmeb-1080	259	32	decisions	decision	NOUN
ajbmeb-1080	259	33	.	.	PUNCT
ajbmeb-1080	260	1	accept	accept	VERB
ajbmeb-1080	260	2	the	the	DET
ajbmeb-1080	260	3	hypothesis	hypothesis	NOUN
ajbmeb-1080	260	4	american	american	PROPN
ajbmeb-1080	260	5	journal	journal	PROPN
ajbmeb-1080	260	6	of	of	ADP
ajbmeb-1080	260	7	business	business	NOUN
ajbmeb-1080	260	8	management	management	NOUN
ajbmeb-1080	260	9	,	,	PUNCT
ajbmeb-1080	260	10	economics	economic	NOUN
ajbmeb-1080	260	11	and	and	CCONJ
ajbmeb-1080	260	12	banking	banking	NOUN
ajbmeb-1080	260	13	volume	volume	NOUN
ajbmeb-1080	260	14	14	14	NUM
ajbmeb-1080	260	15	july	july	PROPN
ajbmeb-1080	260	16	,	,	PUNCT
ajbmeb-1080	260	17	2023	2023	NUM
ajbmeb-1080	260	18	p	p	NOUN
ajbmeb-1080	260	19	a	a	DET
ajbmeb-1080	260	20	g	g	NOUN
ajbmeb-1080	260	21	e	e	NOUN
ajbmeb-1080	260	22	|	|	NOUN
ajbmeb-1080	260	23	123	123	NUM
ajbmeb-1080	260	24	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1080	260	25	results	result	VERB
ajbmeb-1080	260	26	the	the	DET
ajbmeb-1080	260	27	study	study	NOUN
ajbmeb-1080	260	28	concluded	conclude	VERB
ajbmeb-1080	260	29	the	the	DET
ajbmeb-1080	260	30	following	follow	VERB
ajbmeb-1080	260	31	results	result	NOUN
ajbmeb-1080	260	32	:	:	PUNCT
ajbmeb-1080	260	33	1the	1the	PRON
ajbmeb-1080	260	34	study	study	NOUN
ajbmeb-1080	260	35	concluded	conclude	VERB
ajbmeb-1080	260	36	that	that	SCONJ
ajbmeb-1080	260	37	the	the	DET
ajbmeb-1080	260	38	number	number	NOUN
ajbmeb-1080	260	39	of	of	ADP
ajbmeb-1080	260	40	males	male	NOUN
ajbmeb-1080	260	41	in	in	ADP
ajbmeb-1080	260	42	the	the	DET
ajbmeb-1080	260	43	study	study	NOUN
ajbmeb-1080	260	44	is	be	AUX
ajbmeb-1080	260	45	greater	great	ADJ
ajbmeb-1080	260	46	than	than	ADP
ajbmeb-1080	260	47	the	the	DET
ajbmeb-1080	260	48	number	number	NOUN
ajbmeb-1080	260	49	of	of	ADP
ajbmeb-1080	260	50	females	female	NOUN
ajbmeb-1080	260	51	,	,	PUNCT
ajbmeb-1080	260	52	and	and	CCONJ
ajbmeb-1080	260	53	the	the	DET
ajbmeb-1080	260	54	researcher	researcher	NOUN
ajbmeb-1080	260	55	attributes	attribute	VERB
ajbmeb-1080	260	56	the	the	DET
ajbmeb-1080	260	57	high	high	ADJ
ajbmeb-1080	260	58	number	number	NOUN
ajbmeb-1080	260	59	of	of	ADP
ajbmeb-1080	260	60	males	male	NOUN
ajbmeb-1080	260	61	compared	compare	VERB
ajbmeb-1080	260	62	to	to	ADP
ajbmeb-1080	260	63	the	the	DET
ajbmeb-1080	260	64	number	number	NOUN
ajbmeb-1080	260	65	of	of	ADP
ajbmeb-1080	260	66	females	female	NOUN
ajbmeb-1080	260	67	in	in	ADP
ajbmeb-1080	260	68	the	the	DET
ajbmeb-1080	260	69	study	study	NOUN
ajbmeb-1080	260	70	community	community	NOUN
ajbmeb-1080	260	71	to	to	ADP
ajbmeb-1080	260	72	the	the	DET
ajbmeb-1080	260	73	bank	bank	NOUN
ajbmeb-1080	260	74	’s	’s	PART
ajbmeb-1080	260	75	interest	interest	NOUN
ajbmeb-1080	260	76	in	in	ADP
ajbmeb-1080	260	77	attracting	attract	VERB
ajbmeb-1080	260	78	male	male	ADJ
ajbmeb-1080	260	79	employees	employee	NOUN
ajbmeb-1080	260	80	,	,	PUNCT
ajbmeb-1080	260	81	since	since	SCONJ
ajbmeb-1080	260	82	the	the	DET
ajbmeb-1080	260	83	majority	majority	NOUN
ajbmeb-1080	260	84	of	of	ADP
ajbmeb-1080	260	85	the	the	DET
ajbmeb-1080	260	86	work	work	NOUN
ajbmeb-1080	260	87	required	require	VERB
ajbmeb-1080	260	88	to	to	PART
ajbmeb-1080	260	89	be	be	AUX
ajbmeb-1080	260	90	implemented	implement	VERB
ajbmeb-1080	260	91	is	be	AUX
ajbmeb-1080	260	92	field	field	NOUN
ajbmeb-1080	260	93	and	and	CCONJ
ajbmeb-1080	260	94	technical	technical	ADJ
ajbmeb-1080	260	95	work	work	NOUN
ajbmeb-1080	260	96	and	and	CCONJ
ajbmeb-1080	260	97	requires	require	VERB
ajbmeb-1080	260	98	physical	physical	ADJ
ajbmeb-1080	260	99	effort	effort	NOUN
ajbmeb-1080	260	100	.	.	PUNCT
ajbmeb-1080	261	1	2the	2the	DET
ajbmeb-1080	261	2	study	study	NOUN
ajbmeb-1080	261	3	found	find	VERB
ajbmeb-1080	261	4	that	that	SCONJ
ajbmeb-1080	261	5	the	the	DET
ajbmeb-1080	261	6	highest	high	ADJ
ajbmeb-1080	261	7	percentage	percentage	NOUN
ajbmeb-1080	261	8	of	of	ADP
ajbmeb-1080	261	9	the	the	DET
ajbmeb-1080	261	10	distribution	distribution	NOUN
ajbmeb-1080	261	11	of	of	ADP
ajbmeb-1080	261	12	the	the	DET
ajbmeb-1080	261	13	members	member	NOUN
ajbmeb-1080	261	14	of	of	ADP
ajbmeb-1080	261	15	the	the	DET
ajbmeb-1080	261	16	study	study	NOUN
ajbmeb-1080	261	17	population	population	NOUN
ajbmeb-1080	261	18	according	accord	VERB
ajbmeb-1080	261	19	to	to	ADP
ajbmeb-1080	261	20	the	the	DET
ajbmeb-1080	261	21	variable	variable	NOUN
ajbmeb-1080	261	22	of	of	ADP
ajbmeb-1080	261	23	practical	practical	ADJ
ajbmeb-1080	261	24	experience	experience	NOUN
ajbmeb-1080	261	25	for	for	ADP
ajbmeb-1080	261	26	the	the	DET
ajbmeb-1080	261	27	category	category	NOUN
ajbmeb-1080	261	28	of	of	ADP
ajbmeb-1080	261	29	15less	15less	NUM
ajbmeb-1080	261	30	than	than	ADP
ajbmeb-1080	261	31	20	20	NUM
ajbmeb-1080	261	32	years	year	NOUN
ajbmeb-1080	261	33	,	,	PUNCT
ajbmeb-1080	261	34	and	and	CCONJ
ajbmeb-1080	261	35	the	the	DET
ajbmeb-1080	261	36	lowest	low	ADJ
ajbmeb-1080	261	37	percentage	percentage	NOUN
ajbmeb-1080	261	38	of	of	ADP
ajbmeb-1080	261	39	the	the	DET
ajbmeb-1080	261	40	variable	variable	NOUN
ajbmeb-1080	261	41	of	of	ADP
ajbmeb-1080	261	42	practical	practical	ADJ
ajbmeb-1080	261	43	experience	experience	NOUN
ajbmeb-1080	261	44	for	for	ADP
ajbmeb-1080	261	45	the	the	DET
ajbmeb-1080	261	46	category	category	NOUN
ajbmeb-1080	261	47	of	of	ADP
ajbmeb-1080	261	48	less	less	ADJ
ajbmeb-1080	261	49	than	than	ADP
ajbmeb-1080	261	50	5	5	NUM
ajbmeb-1080	261	51	years	year	NOUN
ajbmeb-1080	261	52	,	,	PUNCT
ajbmeb-1080	261	53	and	and	CCONJ
ajbmeb-1080	261	54	this	this	PRON
ajbmeb-1080	261	55	may	may	AUX
ajbmeb-1080	261	56	be	be	AUX
ajbmeb-1080	261	57	due	due	ADJ
ajbmeb-1080	261	58	to	to	ADP
ajbmeb-1080	261	59	the	the	DET
ajbmeb-1080	261	60	bank	bank	NOUN
ajbmeb-1080	261	61	's	's	PART
ajbmeb-1080	261	62	interest	interest	NOUN
ajbmeb-1080	261	63	in	in	ADP
ajbmeb-1080	261	64	preserving	preserve	VERB
ajbmeb-1080	261	65	employees	employee	NOUN
ajbmeb-1080	261	66	of	of	ADP
ajbmeb-1080	261	67	the	the	DET
ajbmeb-1080	261	68	category	category	NOUN
ajbmeb-1080	261	69	young	young	ADJ
ajbmeb-1080	261	70	people	people	NOUN
ajbmeb-1080	261	71	who	who	PRON
ajbmeb-1080	261	72	have	have	AUX
ajbmeb-1080	261	73	gained	gain	VERB
ajbmeb-1080	261	74	experience	experience	NOUN
ajbmeb-1080	261	75	for	for	ADP
ajbmeb-1080	261	76	a	a	DET
ajbmeb-1080	261	77	long	long	ADJ
ajbmeb-1080	261	78	period	period	NOUN
ajbmeb-1080	261	79	of	of	ADP
ajbmeb-1080	261	80	time	time	NOUN
ajbmeb-1080	261	81	,	,	PUNCT
ajbmeb-1080	261	82	thus	thus	ADV
ajbmeb-1080	261	83	maximizing	maximize	VERB
ajbmeb-1080	261	84	achievement	achievement	NOUN
ajbmeb-1080	261	85	rates	rate	NOUN
ajbmeb-1080	261	86	in	in	ADP
ajbmeb-1080	261	87	this	this	DET
ajbmeb-1080	261	88	category	category	NOUN
ajbmeb-1080	261	89	.	.	PUNCT
ajbmeb-1080	262	1	3	3	NUM
ajbmeb-1080	262	2	the	the	DET
ajbmeb-1080	262	3	results	result	NOUN
ajbmeb-1080	262	4	of	of	ADP
ajbmeb-1080	262	5	the	the	DET
ajbmeb-1080	262	6	study	study	NOUN
ajbmeb-1080	262	7	showed	show	VERB
ajbmeb-1080	262	8	that	that	SCONJ
ajbmeb-1080	262	9	the	the	DET
ajbmeb-1080	262	10	level	level	NOUN
ajbmeb-1080	262	11	of	of	ADP
ajbmeb-1080	262	12	electronic	electronic	ADJ
ajbmeb-1080	262	13	accounting	accounting	NOUN
ajbmeb-1080	262	14	programs	program	NOUN
ajbmeb-1080	262	15	in	in	ADP
ajbmeb-1080	262	16	the	the	DET
ajbmeb-1080	262	17	industrial	industrial	ADJ
ajbmeb-1080	262	18	bank	bank	PROPN
ajbmeb-1080	262	19	of	of	ADP
ajbmeb-1080	262	20	iraq	iraq	PROPN
ajbmeb-1080	262	21	was	be	AUX
ajbmeb-1080	262	22	high	high	ADJ
ajbmeb-1080	262	23	.	.	PUNCT
ajbmeb-1080	263	1	the	the	DET
ajbmeb-1080	263	2	study	study	NOUN
ajbmeb-1080	263	3	differed	differ	VERB
ajbmeb-1080	263	4	with	with	ADP
ajbmeb-1080	263	5	the	the	DET
ajbmeb-1080	263	6	study	study	NOUN
ajbmeb-1080	263	7	of	of	ADP
ajbmeb-1080	263	8	(	(	PUNCT
ajbmeb-1080	263	9	amanamah	amanamah	PROPN
ajbmeb-1080	263	10	,	,	PUNCT
ajbmeb-1080	263	11	alfred	alfred	PROPN
ajbmeb-1080	263	12	and	and	CCONJ
ajbmeb-1080	263	13	kwaku	kwaku	PROPN
ajbmeb-1080	263	14	,	,	PUNCT
ajbmeb-1080	263	15	2016	2016	NUM
ajbmeb-1080	263	16	)	)	PUNCT
ajbmeb-1080	263	17	which	which	PRON
ajbmeb-1080	263	18	showed	show	VERB
ajbmeb-1080	263	19	that	that	SCONJ
ajbmeb-1080	263	20	the	the	DET
ajbmeb-1080	263	21	level	level	NOUN
ajbmeb-1080	263	22	of	of	ADP
ajbmeb-1080	263	23	electronic	electronic	ADJ
ajbmeb-1080	263	24	accounting	accounting	NOUN
ajbmeb-1080	263	25	software	software	NOUN
ajbmeb-1080	263	26	was	be	AUX
ajbmeb-1080	263	27	low	low	ADJ
ajbmeb-1080	263	28	in	in	ADP
ajbmeb-1080	263	29	small	small	ADJ
ajbmeb-1080	263	30	and	and	CCONJ
ajbmeb-1080	263	31	medium	medium	ADJ
ajbmeb-1080	263	32	enterprises	enterprise	NOUN
ajbmeb-1080	263	33	in	in	ADP
ajbmeb-1080	263	34	kumasi	kumasi	PROPN
ajbmeb-1080	263	35	metropolis	metropolis	PROPN
ajbmeb-1080	263	36	.	.	PUNCT
ajbmeb-1080	264	1	4	4	NUM
ajbmeb-1080	264	2	the	the	DET
ajbmeb-1080	264	3	results	result	NOUN
ajbmeb-1080	264	4	of	of	ADP
ajbmeb-1080	264	5	the	the	DET
ajbmeb-1080	264	6	study	study	NOUN
ajbmeb-1080	264	7	showed	show	VERB
ajbmeb-1080	264	8	that	that	SCONJ
ajbmeb-1080	264	9	the	the	DET
ajbmeb-1080	264	10	level	level	NOUN
ajbmeb-1080	264	11	of	of	ADP
ajbmeb-1080	264	12	quality	quality	NOUN
ajbmeb-1080	264	13	of	of	ADP
ajbmeb-1080	264	14	investment	investment	NOUN
ajbmeb-1080	264	15	decisions	decision	NOUN
ajbmeb-1080	264	16	was	be	AUX
ajbmeb-1080	264	17	high	high	ADJ
ajbmeb-1080	264	18	.	.	PUNCT
ajbmeb-1080	265	1	5the	5the	DET
ajbmeb-1080	265	2	results	result	NOUN
ajbmeb-1080	265	3	of	of	ADP
ajbmeb-1080	265	4	the	the	DET
ajbmeb-1080	265	5	study	study	NOUN
ajbmeb-1080	265	6	showed	show	VERB
ajbmeb-1080	265	7	that	that	SCONJ
ajbmeb-1080	265	8	the	the	DET
ajbmeb-1080	265	9	level	level	NOUN
ajbmeb-1080	265	10	of	of	ADP
ajbmeb-1080	265	11	the	the	DET
ajbmeb-1080	265	12	internal	internal	ADJ
ajbmeb-1080	265	13	control	control	NOUN
ajbmeb-1080	265	14	system	system	NOUN
ajbmeb-1080	265	15	was	be	AUX
ajbmeb-1080	265	16	medium	medium	ADJ
ajbmeb-1080	265	17	,	,	PUNCT
ajbmeb-1080	265	18	and	and	CCONJ
ajbmeb-1080	265	19	this	this	DET
ajbmeb-1080	265	20	result	result	NOUN
ajbmeb-1080	265	21	agreed	agree	VERB
ajbmeb-1080	265	22	with	with	ADP
ajbmeb-1080	265	23	the	the	DET
ajbmeb-1080	265	24	result	result	NOUN
ajbmeb-1080	265	25	of	of	ADP
ajbmeb-1080	265	26	the	the	DET
ajbmeb-1080	265	27	study	study	NOUN
ajbmeb-1080	265	28	(	(	PUNCT
ajbmeb-1080	265	29	lan	lan	PROPN
ajbmeb-1080	265	30	,	,	PUNCT
ajbmeb-1080	265	31	tang	tang	PROPN
ajbmeb-1080	265	32	,	,	PUNCT
ajbmeb-1080	265	33	2020	2020	NUM
ajbmeb-1080	265	34	)	)	PUNCT
ajbmeb-1080	265	35	,	,	PUNCT
ajbmeb-1080	265	36	which	which	PRON
ajbmeb-1080	265	37	concluded	conclude	VERB
ajbmeb-1080	265	38	that	that	SCONJ
ajbmeb-1080	265	39	the	the	DET
ajbmeb-1080	265	40	level	level	NOUN
ajbmeb-1080	265	41	of	of	ADP
ajbmeb-1080	265	42	the	the	DET
ajbmeb-1080	265	43	internal	internal	ADJ
ajbmeb-1080	265	44	control	control	NOUN
ajbmeb-1080	265	45	system	system	NOUN
ajbmeb-1080	265	46	was	be	AUX
ajbmeb-1080	265	47	average	average	ADJ
ajbmeb-1080	265	48	in	in	ADP
ajbmeb-1080	265	49	computer	computer	NOUN
ajbmeb-1080	265	50	companies	company	NOUN
ajbmeb-1080	265	51	.	.	PUNCT
ajbmeb-1080	266	1	the	the	DET
ajbmeb-1080	266	2	study	study	NOUN
ajbmeb-1080	266	3	differed	differ	VERB
ajbmeb-1080	266	4	with	with	ADP
ajbmeb-1080	266	5	the	the	DET
ajbmeb-1080	266	6	study	study	NOUN
ajbmeb-1080	266	7	of	of	ADP
ajbmeb-1080	266	8	(	(	PUNCT
ajbmeb-1080	266	9	napitupulu	napitupulu	PROPN
ajbmeb-1080	266	10	&	&	CCONJ
ajbmeb-1080	266	11	all	all	PRON
ajbmeb-1080	266	12	,	,	PUNCT
ajbmeb-1080	266	13	2016	2016	NUM
ajbmeb-1080	266	14	)	)	PUNCT
ajbmeb-1080	266	15	,	,	PUNCT
ajbmeb-1080	266	16	which	which	PRON
ajbmeb-1080	266	17	showed	show	VERB
ajbmeb-1080	266	18	that	that	SCONJ
ajbmeb-1080	266	19	the	the	DET
ajbmeb-1080	266	20	level	level	NOUN
ajbmeb-1080	266	21	of	of	ADP
ajbmeb-1080	266	22	the	the	DET
ajbmeb-1080	266	23	internal	internal	ADJ
ajbmeb-1080	266	24	control	control	NOUN
ajbmeb-1080	266	25	system	system	NOUN
ajbmeb-1080	266	26	was	be	AUX
ajbmeb-1080	266	27	high	high	ADJ
ajbmeb-1080	266	28	.	.	PUNCT
ajbmeb-1080	267	1	6there	6there	NUM
ajbmeb-1080	267	2	is	be	AUX
ajbmeb-1080	267	3	a	a	DET
ajbmeb-1080	267	4	significant	significant	ADJ
ajbmeb-1080	267	5	effect	effect	NOUN
ajbmeb-1080	267	6	of	of	ADP
ajbmeb-1080	267	7	electronic	electronic	ADJ
ajbmeb-1080	267	8	accounting	accounting	NOUN
ajbmeb-1080	267	9	software	software	NOUN
ajbmeb-1080	267	10	on	on	ADP
ajbmeb-1080	267	11	the	the	DET
ajbmeb-1080	267	12	quality	quality	NOUN
ajbmeb-1080	267	13	of	of	ADP
ajbmeb-1080	267	14	the	the	DET
ajbmeb-1080	267	15	investment	investment	NOUN
ajbmeb-1080	267	16	decision	decision	NOUN
ajbmeb-1080	267	17	,	,	PUNCT
ajbmeb-1080	267	18	and	and	CCONJ
ajbmeb-1080	267	19	this	this	DET
ajbmeb-1080	267	20	result	result	NOUN
ajbmeb-1080	267	21	agreed	agree	VERB
ajbmeb-1080	267	22	with	with	ADP
ajbmeb-1080	267	23	the	the	DET
ajbmeb-1080	267	24	results	result	NOUN
ajbmeb-1080	267	25	of	of	ADP
ajbmeb-1080	267	26	the	the	DET
ajbmeb-1080	267	27	study	study	NOUN
ajbmeb-1080	267	28	(	(	PUNCT
ajbmeb-1080	267	29	nwaobia	nwaobia	NOUN
ajbmeb-1080	267	30	,	,	PUNCT
ajbmeb-1080	267	31	et	et	NOUN
ajbmeb-1080	267	32	al.2013	al.2013	PROPN
ajbmeb-1080	267	33	)	)	PUNCT
ajbmeb-1080	267	34	,	,	PUNCT
ajbmeb-1080	267	35	whose	whose	DET
ajbmeb-1080	267	36	results	result	NOUN
ajbmeb-1080	267	37	showed	show	VERB
ajbmeb-1080	267	38	a	a	DET
ajbmeb-1080	267	39	statistically	statistically	ADV
ajbmeb-1080	267	40	significant	significant	ADJ
ajbmeb-1080	267	41	effect	effect	NOUN
ajbmeb-1080	267	42	between	between	ADP
ajbmeb-1080	267	43	the	the	DET
ajbmeb-1080	267	44	investors	investor	NOUN
ajbmeb-1080	267	45	’	’	PART
ajbmeb-1080	267	46	decision	decision	NOUN
ajbmeb-1080	267	47	and	and	CCONJ
ajbmeb-1080	267	48	the	the	DET
ajbmeb-1080	267	49	quality	quality	NOUN
ajbmeb-1080	267	50	of	of	ADP
ajbmeb-1080	267	51	financial	financial	ADJ
ajbmeb-1080	267	52	reports	report	NOUN
ajbmeb-1080	267	53	in	in	ADP
ajbmeb-1080	267	54	manufacturing	manufacture	VERB
ajbmeb-1080	267	55	companies	company	NOUN
ajbmeb-1080	267	56	listed	list	VERB
ajbmeb-1080	267	57	in	in	ADP
ajbmeb-1080	267	58	nigerian	nigerian	ADJ
ajbmeb-1080	267	59	stock	stock	NOUN
ajbmeb-1080	267	60	market	market	NOUN
ajbmeb-1080	267	61	.	.	PUNCT
ajbmeb-1080	268	1	7there	7there	NUM
ajbmeb-1080	268	2	is	be	AUX
ajbmeb-1080	268	3	a	a	DET
ajbmeb-1080	268	4	significant	significant	ADJ
ajbmeb-1080	268	5	effect	effect	NOUN
ajbmeb-1080	268	6	of	of	ADP
ajbmeb-1080	268	7	strengthening	strengthen	VERB
ajbmeb-1080	268	8	the	the	DET
ajbmeb-1080	268	9	internal	internal	ADJ
ajbmeb-1080	268	10	control	control	NOUN
ajbmeb-1080	268	11	system	system	NOUN
ajbmeb-1080	268	12	in	in	ADP
ajbmeb-1080	268	13	the	the	DET
ajbmeb-1080	268	14	relationship	relationship	NOUN
ajbmeb-1080	268	15	between	between	ADP
ajbmeb-1080	268	16	electronic	electronic	ADJ
ajbmeb-1080	268	17	accounting	accounting	NOUN
ajbmeb-1080	268	18	software	software	NOUN
ajbmeb-1080	268	19	and	and	CCONJ
ajbmeb-1080	268	20	the	the	DET
ajbmeb-1080	268	21	quality	quality	NOUN
ajbmeb-1080	268	22	of	of	ADP
ajbmeb-1080	268	23	investment	investment	NOUN
ajbmeb-1080	268	24	decisions	decision	NOUN
ajbmeb-1080	268	25	.	.	PUNCT
ajbmeb-1080	269	1	electonic	electonic	ADJ
ajbmeb-1080	269	2	management	management	NOUN
ajbmeb-1080	269	3	.	.	PUNCT
ajbmeb-1080	270	1	it	it	PRON
ajbmeb-1080	270	2	also	also	ADV
ajbmeb-1080	270	3	agreed	agree	VERB
ajbmeb-1080	270	4	with	with	ADP
ajbmeb-1080	270	5	the	the	DET
ajbmeb-1080	270	6	study	study	NOUN
ajbmeb-1080	270	7	of	of	ADP
ajbmeb-1080	270	8	badara	badara	NOUN
ajbmeb-1080	270	9	,	,	PUNCT
ajbmeb-1080	270	10	m.	m.	NOUN
ajbmeb-1080	270	11	2013	2013	NUM
ajbmeb-1080	270	12	)	)	PUNCT
ajbmeb-1080	270	13	,	,	PUNCT
ajbmeb-1080	270	14	which	which	PRON
ajbmeb-1080	270	15	concluded	conclude	VERB
ajbmeb-1080	270	16	that	that	SCONJ
ajbmeb-1080	270	17	an	an	DET
ajbmeb-1080	270	18	effective	effective	ADJ
ajbmeb-1080	270	19	internal	internal	ADJ
ajbmeb-1080	270	20	control	control	NOUN
ajbmeb-1080	270	21	system	system	NOUN
ajbmeb-1080	270	22	can	can	AUX
ajbmeb-1080	270	23	affect	affect	VERB
ajbmeb-1080	270	24	the	the	DET
ajbmeb-1080	270	25	effectiveness	effectiveness	NOUN
ajbmeb-1080	270	26	of	of	ADP
ajbmeb-1080	270	27	internal	internal	ADJ
ajbmeb-1080	270	28	auditors	auditor	NOUN
ajbmeb-1080	270	29	at	at	ADP
ajbmeb-1080	270	30	the	the	DET
ajbmeb-1080	270	31	local	local	ADJ
ajbmeb-1080	270	32	level	level	NOUN
ajbmeb-1080	270	33	.	.	PUNCT
ajbmeb-1080	271	1	it	it	PRON
ajbmeb-1080	271	2	also	also	ADV
ajbmeb-1080	271	3	agreed	agree	VERB
ajbmeb-1080	271	4	with	with	ADP
ajbmeb-1080	271	5	the	the	DET
ajbmeb-1080	271	6	study	study	NOUN
ajbmeb-1080	271	7	(	(	PUNCT
ajbmeb-1080	271	8	al	al	PROPN
ajbmeb-1080	271	9	-	-	PUNCT
ajbmeb-1080	271	10	samarrai	samarrai	PROPN
ajbmeb-1080	271	11	,	,	PUNCT
ajbmeb-1080	271	12	2016	2016	NUM
ajbmeb-1080	271	13	)	)	PUNCT
ajbmeb-1080	271	14	,	,	PUNCT
ajbmeb-1080	271	15	which	which	PRON
ajbmeb-1080	271	16	showed	show	VERB
ajbmeb-1080	271	17	that	that	SCONJ
ajbmeb-1080	271	18	there	there	PRON
ajbmeb-1080	271	19	is	be	VERB
ajbmeb-1080	271	20	an	an	DET
ajbmeb-1080	271	21	impact	impact	NOUN
ajbmeb-1080	271	22	of	of	ADP
ajbmeb-1080	271	23	the	the	DET
ajbmeb-1080	271	24	internal	internal	ADJ
ajbmeb-1080	271	25	control	control	NOUN
ajbmeb-1080	271	26	system	system	NOUN
ajbmeb-1080	271	27	on	on	ADP
ajbmeb-1080	271	28	the	the	DET
ajbmeb-1080	271	29	quality	quality	NOUN
ajbmeb-1080	271	30	of	of	ADP
ajbmeb-1080	271	31	financial	financial	ADJ
ajbmeb-1080	271	32	reports	report	NOUN
ajbmeb-1080	271	33	in	in	ADP
ajbmeb-1080	271	34	the	the	DET
ajbmeb-1080	271	35	jordanian	jordanian	ADJ
ajbmeb-1080	271	36	pharmaceutical	pharmaceutical	NOUN
ajbmeb-1080	271	37	companies	company	NOUN
ajbmeb-1080	271	38	listed	list	VERB
ajbmeb-1080	271	39	on	on	ADP
ajbmeb-1080	271	40	the	the	DET
ajbmeb-1080	271	41	amman	amman	PROPN
ajbmeb-1080	271	42	stock	stock	PROPN
ajbmeb-1080	271	43	exchange	exchange	PROPN
ajbmeb-1080	271	44	.	.	PUNCT
ajbmeb-1080	272	1	recommendations	recommendation	NOUN
ajbmeb-1080	272	2	based	base	VERB
ajbmeb-1080	272	3	on	on	ADP
ajbmeb-1080	272	4	the	the	DET
ajbmeb-1080	272	5	findings	finding	NOUN
ajbmeb-1080	272	6	of	of	ADP
ajbmeb-1080	272	7	the	the	DET
ajbmeb-1080	272	8	study	study	NOUN
ajbmeb-1080	272	9	,	,	PUNCT
ajbmeb-1080	272	10	the	the	DET
ajbmeb-1080	272	11	researcher	researcher	NOUN
ajbmeb-1080	272	12	recommended	recommend	VERB
ajbmeb-1080	272	13	the	the	DET
ajbmeb-1080	272	14	following	following	NOUN
ajbmeb-1080	272	15	:	:	PUNCT
ajbmeb-1080	272	16	1the	1the	NUM
ajbmeb-1080	272	17	necessity	necessity	NOUN
ajbmeb-1080	272	18	of	of	ADP
ajbmeb-1080	272	19	disclosing	disclose	VERB
ajbmeb-1080	272	20	the	the	DET
ajbmeb-1080	272	21	effectiveness	effectiveness	NOUN
ajbmeb-1080	272	22	of	of	ADP
ajbmeb-1080	272	23	the	the	DET
ajbmeb-1080	272	24	internal	internal	ADJ
ajbmeb-1080	272	25	control	control	NOUN
ajbmeb-1080	272	26	system	system	NOUN
ajbmeb-1080	272	27	and	and	CCONJ
ajbmeb-1080	272	28	showing	show	VERB
ajbmeb-1080	272	29	its	its	PRON
ajbmeb-1080	272	30	strength	strength	NOUN
ajbmeb-1080	272	31	and	and	CCONJ
ajbmeb-1080	272	32	effectiveness	effectiveness	NOUN
ajbmeb-1080	272	33	to	to	PART
ajbmeb-1080	272	34	ensure	ensure	VERB
ajbmeb-1080	272	35	the	the	DET
ajbmeb-1080	272	36	credibility	credibility	NOUN
ajbmeb-1080	272	37	of	of	ADP
ajbmeb-1080	272	38	electronic	electronic	ADJ
ajbmeb-1080	272	39	accounting	accounting	NOUN
ajbmeb-1080	272	40	programs	program	NOUN
ajbmeb-1080	272	41	.	.	PUNCT
ajbmeb-1080	273	1	2the	2the	PRON
ajbmeb-1080	273	2	need	need	VERB
ajbmeb-1080	273	3	to	to	PART
ajbmeb-1080	273	4	continuously	continuously	ADV
ajbmeb-1080	273	5	update	update	VERB
ajbmeb-1080	273	6	the	the	DET
ajbmeb-1080	273	7	programs	program	NOUN
ajbmeb-1080	273	8	used	use	VERB
ajbmeb-1080	273	9	by	by	ADP
ajbmeb-1080	273	10	specialists	specialist	NOUN
ajbmeb-1080	273	11	in	in	ADP
ajbmeb-1080	273	12	the	the	DET
ajbmeb-1080	273	13	industrial	industrial	ADJ
ajbmeb-1080	273	14	bank	bank	PROPN
ajbmeb-1080	273	15	of	of	ADP
ajbmeb-1080	273	16	iraq	iraq	PROPN
ajbmeb-1080	273	17	.	.	PUNCT
ajbmeb-1080	274	1	3	3	NUM
ajbmeb-1080	274	2	the	the	DET
ajbmeb-1080	274	3	need	need	NOUN
ajbmeb-1080	274	4	to	to	PART
ajbmeb-1080	274	5	coordinate	coordinate	VERB
ajbmeb-1080	274	6	between	between	ADP
ajbmeb-1080	274	7	electronic	electronic	ADJ
ajbmeb-1080	274	8	accounting	accounting	NOUN
ajbmeb-1080	274	9	programs	program	NOUN
ajbmeb-1080	274	10	and	and	CCONJ
ajbmeb-1080	274	11	make	make	VERB
ajbmeb-1080	274	12	periodic	periodic	ADJ
ajbmeb-1080	274	13	maintenance	maintenance	NOUN
ajbmeb-1080	274	14	procedures	procedure	NOUN
ajbmeb-1080	274	15	for	for	ADP
ajbmeb-1080	274	16	them	they	PRON
ajbmeb-1080	274	17	.	.	PUNCT
ajbmeb-1080	275	1	4	4	NUM
ajbmeb-1080	275	2	the	the	DET
ajbmeb-1080	275	3	need	need	NOUN
ajbmeb-1080	275	4	for	for	ADP
ajbmeb-1080	275	5	the	the	DET
ajbmeb-1080	275	6	availability	availability	NOUN
ajbmeb-1080	275	7	of	of	ADP
ajbmeb-1080	275	8	infrastructure	infrastructure	NOUN
ajbmeb-1080	275	9	in	in	ADP
ajbmeb-1080	275	10	the	the	DET
ajbmeb-1080	275	11	industrial	industrial	ADJ
ajbmeb-1080	275	12	bank	bank	PROPN
ajbmeb-1080	275	13	of	of	ADP
ajbmeb-1080	275	14	iraq	iraq	PROPN
ajbmeb-1080	275	15	.	.	PUNCT
ajbmeb-1080	276	1	american	american	PROPN
ajbmeb-1080	276	2	journal	journal	PROPN
ajbmeb-1080	276	3	of	of	ADP
ajbmeb-1080	276	4	business	business	NOUN
ajbmeb-1080	276	5	management	management	NOUN
ajbmeb-1080	276	6	,	,	PUNCT
ajbmeb-1080	276	7	economics	economic	NOUN
ajbmeb-1080	276	8	and	and	CCONJ
ajbmeb-1080	276	9	banking	banking	NOUN
ajbmeb-1080	276	10	volume	volume	NOUN
ajbmeb-1080	276	11	14	14	NUM
ajbmeb-1080	276	12	july	july	PROPN
ajbmeb-1080	276	13	,	,	PUNCT
ajbmeb-1080	276	14	2023	2023	NUM
ajbmeb-1080	276	15	p	p	NOUN
ajbmeb-1080	276	16	a	a	DET
ajbmeb-1080	276	17	g	g	NOUN
ajbmeb-1080	276	18	e	e	NOUN
ajbmeb-1080	276	19	|	|	ADV
ajbmeb-1080	276	20	124	124	NUM
ajbmeb-1080	276	21	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-1080	276	22	sources	source	NOUN
ajbmeb-1080	276	23	and	and	CCONJ
ajbmeb-1080	276	24	references	reference	NOUN
ajbmeb-1080	276	25	:	:	PUNCT
ajbmeb-1080	276	26	arabic	arabic	ADJ
ajbmeb-1080	276	27	sources	source	NOUN
ajbmeb-1080	276	28	:	:	PUNCT
ajbmeb-1080	277	1	1	1	X
ajbmeb-1080	277	2	.	.	X
ajbmeb-1080	278	1	al	al	PROPN
ajbmeb-1080	278	2	-	-	PUNCT
ajbmeb-1080	278	3	ahmad	ahmad	PROPN
ajbmeb-1080	278	4	,	,	PUNCT
ajbmeb-1080	278	5	duraid	duraid	VERB
ajbmeb-1080	278	6	and	and	CCONJ
ajbmeb-1080	278	7	muhammad	muhammad	PROPN
ajbmeb-1080	278	8	,	,	PUNCT
ajbmeb-1080	278	9	ahmed	ahme	VERB
ajbmeb-1080	278	10	,	,	PUNCT
ajbmeb-1080	278	11	(	(	PUNCT
ajbmeb-1080	278	12	2015	2015	NUM
ajbmeb-1080	278	13	)	)	PUNCT
ajbmeb-1080	278	14	,	,	PUNCT
ajbmeb-1080	278	15	investment	investment	NOUN
ajbmeb-1080	278	16	is	be	AUX
ajbmeb-1080	278	17	a	a	DET
ajbmeb-1080	278	18	reading	reading	NOUN
ajbmeb-1080	278	19	in	in	ADP
ajbmeb-1080	278	20	the	the	DET
ajbmeb-1080	278	21	concept	concept	NOUN
ajbmeb-1080	278	22	,	,	PUNCT
ajbmeb-1080	278	23	patterns	pattern	NOUN
ajbmeb-1080	278	24	and	and	CCONJ
ajbmeb-1080	278	25	determinants	determinant	NOUN
ajbmeb-1080	278	26	,	,	PUNCT
ajbmeb-1080	278	27	dar	dar	PROPN
ajbmeb-1080	278	28	amjad	amjad	PROPN
ajbmeb-1080	278	29	for	for	ADP
ajbmeb-1080	278	30	publishing	publishing	NOUN
ajbmeb-1080	278	31	and	and	CCONJ
ajbmeb-1080	278	32	distribution	distribution	NOUN
ajbmeb-1080	278	33	,	,	PUNCT
ajbmeb-1080	278	34	amman	amman	PROPN
ajbmeb-1080	278	35	,	,	PUNCT
ajbmeb-1080	278	36	p.	p.	NOUN
ajbmeb-1080	278	37	10	10	NUM
ajbmeb-1080	278	38	.	.	X
ajbmeb-1080	279	1	2	2	NUM
ajbmeb-1080	279	2	.	.	X
ajbmeb-1080	279	3	anis	anis	PROPN
ajbmeb-1080	279	4	,	,	PUNCT
ajbmeb-1080	279	5	kalinat	kalinat	PROPN
ajbmeb-1080	279	6	mohamed	mohamed	PROPN
ajbmeb-1080	279	7	,	,	PUNCT
ajbmeb-1080	279	8	and	and	CCONJ
ajbmeb-1080	279	9	omar	omar	PROPN
ajbmeb-1080	279	10	,	,	PUNCT
ajbmeb-1080	279	11	benia	benia	X
ajbmeb-1080	279	12	(	(	PUNCT
ajbmeb-1080	279	13	2016	2016	NUM
ajbmeb-1080	279	14	)	)	PUNCT
ajbmeb-1080	279	15	,	,	PUNCT
ajbmeb-1080	279	16	the	the	DET
ajbmeb-1080	279	17	risks	risk	NOUN
ajbmeb-1080	279	18	of	of	ADP
ajbmeb-1080	279	19	using	use	VERB
ajbmeb-1080	279	20	electronic	electronic	ADJ
ajbmeb-1080	279	21	accounting	accounting	NOUN
ajbmeb-1080	279	22	information	information	NOUN
ajbmeb-1080	279	23	systems	system	NOUN
ajbmeb-1080	279	24	and	and	CCONJ
ajbmeb-1080	279	25	their	their	PRON
ajbmeb-1080	279	26	impact	impact	NOUN
ajbmeb-1080	279	27	on	on	ADP
ajbmeb-1080	279	28	the	the	DET
ajbmeb-1080	279	29	effectiveness	effectiveness	NOUN
ajbmeb-1080	279	30	of	of	ADP
ajbmeb-1080	279	31	auditing	auditing	NOUN
ajbmeb-1080	279	32	in	in	ADP
ajbmeb-1080	279	33	algeria	algeria	PROPN
ajbmeb-1080	279	34	,	,	PUNCT
ajbmeb-1080	279	35	al	al	PROPN
ajbmeb-1080	279	36	-	-	PUNCT
ajbmeb-1080	279	37	quds	quds	PROPN
ajbmeb-1080	279	38	open	open	ADJ
ajbmeb-1080	279	39	journal	journal	NOUN
ajbmeb-1080	279	40	for	for	ADP
ajbmeb-1080	279	41	research	research	NOUN
ajbmeb-1080	279	42	and	and	CCONJ
ajbmeb-1080	279	43	studies	study	NOUN
ajbmeb-1080	279	44	,	,	PUNCT
ajbmeb-1080	279	45	baji	baji	PROPN
ajbmeb-1080	279	46	mokhtar	mokhtar	PROPN
ajbmeb-1080	279	47	university	university	PROPN
ajbmeb-1080	279	48	,	,	PUNCT
ajbmeb-1080	279	49	faculty	faculty	NOUN
ajbmeb-1080	279	50	of	of	ADP
ajbmeb-1080	279	51	economics	economic	NOUN
ajbmeb-1080	279	52	and	and	CCONJ
ajbmeb-1080	279	53	management	management	NOUN
ajbmeb-1080	279	54	sciences	sciences	PROPN
ajbmeb-1080	279	55	,	,	PUNCT
ajbmeb-1080	279	56	annaba	annaba	PROPN
ajbmeb-1080	279	57	,	,	PUNCT
ajbmeb-1080	279	58	issue	issue	VERB
ajbmeb-1080	279	59	40	40	NUM
ajbmeb-1080	279	60	.	.	PUNCT
ajbmeb-1080	280	1	3	3	X
ajbmeb-1080	280	2	.	.	X
ajbmeb-1080	280	3	barhaili	barhaili	NOUN
ajbmeb-1080	280	4	,	,	PUNCT
ajbmeb-1080	280	5	dreams	dream	NOUN
ajbmeb-1080	280	6	and	and	CCONJ
ajbmeb-1080	280	7	ayash	ayash	PROPN
ajbmeb-1080	280	8	zubair	zubair	PROPN
ajbmeb-1080	280	9	,	,	PUNCT
ajbmeb-1080	280	10	(	(	PUNCT
ajbmeb-1080	280	11	2018	2018	NUM
ajbmeb-1080	280	12	)	)	PUNCT
ajbmeb-1080	280	13	,	,	PUNCT
ajbmeb-1080	280	14	the	the	DET
ajbmeb-1080	280	15	impact	impact	NOUN
ajbmeb-1080	280	16	of	of	ADP
ajbmeb-1080	280	17	governance	governance	NOUN
ajbmeb-1080	280	18	in	in	ADP
ajbmeb-1080	280	19	activating	activate	VERB
ajbmeb-1080	280	20	the	the	DET
ajbmeb-1080	280	21	investment	investment	NOUN
ajbmeb-1080	280	22	decision	decision	NOUN
ajbmeb-1080	280	23	in	in	ADP
ajbmeb-1080	280	24	capital	capital	NOUN
ajbmeb-1080	280	25	markets	market	NOUN
ajbmeb-1080	280	26	,	,	PUNCT
ajbmeb-1080	280	27	al	al	PROPN
ajbmeb-1080	280	28	-	-	PUNCT
ajbmeb-1080	280	29	bashaer	bashaer	PROPN
ajbmeb-1080	280	30	economic	economic	ADJ
ajbmeb-1080	280	31	magazine	magazine	NOUN
ajbmeb-1080	280	32	,	,	PUNCT
ajbmeb-1080	280	33	(	(	PUNCT
ajbmeb-1080	280	34	4	4	NUM
ajbmeb-1080	280	35	)	)	PUNCT
ajbmeb-1080	280	36	,	,	PUNCT
ajbmeb-1080	280	37	1	1	NUM
ajbmeb-1080	280	38	,	,	PUNCT
ajbmeb-1080	280	39	p.	p.	NOUN
ajbmeb-1080	280	40	237	237	NUM
ajbmeb-1080	280	41	.	.	PUNCT
ajbmeb-1080	281	1	4	4	X
ajbmeb-1080	281	2	.	.	X
ajbmeb-1080	281	3	al	al	PROPN
ajbmeb-1080	281	4	-	-	PUNCT
ajbmeb-1080	281	5	bashir	bashir	PROPN
ajbmeb-1080	281	6	,	,	PUNCT
ajbmeb-1080	281	7	ben	ben	PROPN
ajbmeb-1080	281	8	omar	omar	PROPN
ajbmeb-1080	281	9	,	,	PUNCT
ajbmeb-1080	281	10	(	(	PUNCT
ajbmeb-1080	281	11	2017	2017	NUM
ajbmeb-1080	281	12	)	)	PUNCT
ajbmeb-1080	281	13	,	,	PUNCT
ajbmeb-1080	281	14	the	the	DET
ajbmeb-1080	281	15	role	role	NOUN
ajbmeb-1080	281	16	of	of	ADP
ajbmeb-1080	281	17	corporate	corporate	ADJ
ajbmeb-1080	281	18	governance	governance	NOUN
ajbmeb-1080	281	19	in	in	ADP
ajbmeb-1080	281	20	rationalizing	rationalize	VERB
ajbmeb-1080	281	21	financial	financial	ADJ
ajbmeb-1080	281	22	decisions	decision	NOUN
ajbmeb-1080	281	23	to	to	PART
ajbmeb-1080	281	24	improve	improve	VERB
ajbmeb-1080	281	25	the	the	DET
ajbmeb-1080	281	26	financial	financial	ADJ
ajbmeb-1080	281	27	performance	performance	NOUN
ajbmeb-1080	281	28	of	of	ADP
ajbmeb-1080	281	29	the	the	DET
ajbmeb-1080	281	30	organization	organization	NOUN
ajbmeb-1080	281	31	a	a	DET
ajbmeb-1080	281	32	case	case	NOUN
ajbmeb-1080	281	33	study	study	NOUN
ajbmeb-1080	281	34	of	of	ADP
ajbmeb-1080	281	35	the	the	DET
ajbmeb-1080	281	36	saidal	saidal	ADJ
ajbmeb-1080	281	37	industrial	industrial	ADJ
ajbmeb-1080	281	38	complex	complex	NOUN
ajbmeb-1080	281	39	in	in	ADP
ajbmeb-1080	281	40	the	the	DET
ajbmeb-1080	281	41	time	time	NOUN
ajbmeb-1080	281	42	period	period	NOUN
ajbmeb-1080	281	43	2008	2008	NUM
ajbmeb-1080	281	44	-	-	SYM
ajbmeb-1080	281	45	2013	2013	NUM
ajbmeb-1080	281	46	,	,	PUNCT
ajbmeb-1080	281	47	doctoral	doctoral	ADJ
ajbmeb-1080	281	48	thesis	thesis	NOUN
ajbmeb-1080	281	49	in	in	ADP
ajbmeb-1080	281	50	management	management	NOUN
ajbmeb-1080	281	51	sciences	science	NOUN
ajbmeb-1080	281	52	,	,	PUNCT
ajbmeb-1080	281	53	specialization	specialization	NOUN
ajbmeb-1080	281	54	:	:	PUNCT
ajbmeb-1080	281	55	corporate	corporate	ADJ
ajbmeb-1080	281	56	finance	finance	NOUN
ajbmeb-1080	281	57	,	,	PUNCT
ajbmeb-1080	281	58	university	university	NOUN
ajbmeb-1080	281	59	of	of	ADP
ajbmeb-1080	281	60	ouargla	ouargla	PROPN
ajbmeb-1080	281	61	.	.	PUNCT
ajbmeb-1080	282	1	5	5	X
ajbmeb-1080	282	2	.	.	X
ajbmeb-1080	282	3	boukrouma	boukrouma	PROPN
ajbmeb-1080	282	4	karima	karima	PROPN
ajbmeb-1080	282	5	,	,	PUNCT
ajbmeb-1080	282	6	and	and	CCONJ
ajbmeb-1080	282	7	osmani	osmani	PROPN
ajbmeb-1080	282	8	hussein	hussein	PROPN
ajbmeb-1080	282	9	,	,	PUNCT
ajbmeb-1080	282	10	(	(	PUNCT
ajbmeb-1080	282	11	2019	2019	NUM
ajbmeb-1080	282	12	)	)	PUNCT
ajbmeb-1080	282	13	,	,	PUNCT
ajbmeb-1080	282	14	the	the	DET
ajbmeb-1080	282	15	impact	impact	NOUN
ajbmeb-1080	282	16	of	of	ADP
ajbmeb-1080	282	17	financial	financial	ADJ
ajbmeb-1080	282	18	leverage	leverage	NOUN
ajbmeb-1080	282	19	on	on	ADP
ajbmeb-1080	282	20	investment	investment	NOUN
ajbmeb-1080	282	21	decisions	decision	NOUN
ajbmeb-1080	282	22	in	in	ADP
ajbmeb-1080	282	23	industrial	industrial	ADJ
ajbmeb-1080	282	24	companies	company	NOUN
ajbmeb-1080	282	25	listed	list	VERB
ajbmeb-1080	282	26	on	on	ADP
ajbmeb-1080	282	27	the	the	DET
ajbmeb-1080	282	28	amman	amman	PROPN
ajbmeb-1080	282	29	stock	stock	PROPN
ajbmeb-1080	282	30	exchange	exchange	PROPN
ajbmeb-1080	282	31	,	,	PUNCT
ajbmeb-1080	282	32	umm	umm	INTJ
ajbmeb-1080	282	33	al	al	PROPN
ajbmeb-1080	282	34	-	-	PUNCT
ajbmeb-1080	282	35	bouqi	bouqi	PROPN
ajbmeb-1080	282	36	university	university	PROPN
ajbmeb-1080	282	37	,	,	PUNCT
ajbmeb-1080	282	38	algeria	algeria	PROPN
ajbmeb-1080	282	39	,	,	PUNCT
ajbmeb-1080	282	40	510	510	NUM
ajbmeb-1080	282	41	-	-	SYM
ajbmeb-1080	282	42	491	491	NUM
ajbmeb-1080	282	43	6	6	NUM
ajbmeb-1080	282	44	.	.	PUNCT
ajbmeb-1080	283	1	bilal	bilal	PROPN
ajbmeb-1080	283	2	ayoub	ayoub	PROPN
ajbmeb-1080	283	3	and	and	CCONJ
ajbmeb-1080	283	4	bouchna	bouchna	NOUN
ajbmeb-1080	283	5	shuaib	shuaib	NOUN
ajbmeb-1080	283	6	,	,	PUNCT
ajbmeb-1080	283	7	(	(	PUNCT
ajbmeb-1080	283	8	2021	2021	NUM
ajbmeb-1080	283	9	)	)	PUNCT
ajbmeb-1080	283	10	,	,	PUNCT
ajbmeb-1080	283	11	evaluation	evaluation	NOUN
ajbmeb-1080	283	12	of	of	ADP
ajbmeb-1080	283	13	the	the	DET
ajbmeb-1080	283	14	role	role	NOUN
ajbmeb-1080	283	15	of	of	ADP
ajbmeb-1080	283	16	internal	internal	ADJ
ajbmeb-1080	283	17	auditing	auditing	NOUN
ajbmeb-1080	283	18	in	in	ADP
ajbmeb-1080	283	19	the	the	DET
ajbmeb-1080	283	20	internal	internal	ADJ
ajbmeb-1080	283	21	control	control	NOUN
ajbmeb-1080	283	22	system	system	NOUN
ajbmeb-1080	283	23	,	,	PUNCT
ajbmeb-1080	283	24	a	a	DET
ajbmeb-1080	283	25	case	case	NOUN
ajbmeb-1080	283	26	study	study	NOUN
ajbmeb-1080	283	27	of	of	ADP
ajbmeb-1080	283	28	gulf	gulf	PROPN
ajbmeb-1080	283	29	bank	bank	PROPN
ajbmeb-1080	283	30	,	,	PUNCT
ajbmeb-1080	283	31	adrar	adrar	NOUN
ajbmeb-1080	283	32	agency	agency	NOUN
ajbmeb-1080	283	33	,	,	PUNCT
ajbmeb-1080	283	34	ahmed	ahmed	PROPN
ajbmeb-1080	283	35	derayah	derayah	PROPN
ajbmeb-1080	283	36	adrar	adrar	PROPN
ajbmeb-1080	283	37	university	university	PROPN
ajbmeb-1080	283	38	,	,	PUNCT
ajbmeb-1080	283	39	algeria	algeria	PROPN
ajbmeb-1080	283	40	,	,	PUNCT
ajbmeb-1080	283	41	5	5	NUM
ajbmeb-1080	283	42	-	-	SYM
ajbmeb-1080	283	43	61	61	NUM
ajbmeb-1080	283	44	7	7	NUM
ajbmeb-1080	283	45	.	.	PUNCT
ajbmeb-1080	284	1	bouakaz	bouakaz	PROPN
ajbmeb-1080	284	2	,	,	PUNCT
ajbmeb-1080	284	3	samira	samira	PROPN
ajbmeb-1080	284	4	,	,	PUNCT
ajbmeb-1080	284	5	(	(	PUNCT
ajbmeb-1080	284	6	2015	2015	NUM
ajbmeb-1080	284	7	)	)	PUNCT
ajbmeb-1080	284	8	,	,	PUNCT
ajbmeb-1080	284	9	the	the	DET
ajbmeb-1080	284	10	contribution	contribution	NOUN
ajbmeb-1080	284	11	of	of	ADP
ajbmeb-1080	284	12	the	the	DET
ajbmeb-1080	284	13	effectiveness	effectiveness	NOUN
ajbmeb-1080	284	14	of	of	ADP
ajbmeb-1080	284	15	fiscal	fiscal	ADJ
ajbmeb-1080	284	16	auditing	auditing	NOUN
ajbmeb-1080	284	17	in	in	ADP
ajbmeb-1080	284	18	reducing	reduce	VERB
ajbmeb-1080	284	19	tax	tax	NOUN
ajbmeb-1080	284	20	evasion	evasion	NOUN
ajbmeb-1080	284	21	,	,	PUNCT
ajbmeb-1080	284	22	mohamed	mohamed	PROPN
ajbmeb-1080	284	23	khedr	khedr	PROPN
ajbmeb-1080	284	24	university	university	PROPN
ajbmeb-1080	284	25	,	,	PUNCT
ajbmeb-1080	284	26	biskra	biskra	NOUN
ajbmeb-1080	284	27	.	.	PUNCT
ajbmeb-1080	285	1	8	8	X
ajbmeb-1080	285	2	.	.	X
ajbmeb-1080	285	3	boulakhras	boulakhras	PROPN
ajbmeb-1080	285	4	nusseibeh	nusseibeh	PROPN
ajbmeb-1080	285	5	,	,	PUNCT
ajbmeb-1080	285	6	(	(	PUNCT
ajbmeb-1080	285	7	2018	2018	NUM
ajbmeb-1080	285	8	)	)	PUNCT
ajbmeb-1080	285	9	,	,	PUNCT
ajbmeb-1080	285	10	the	the	DET
ajbmeb-1080	285	11	role	role	NOUN
ajbmeb-1080	285	12	of	of	ADP
ajbmeb-1080	285	13	the	the	DET
ajbmeb-1080	285	14	internal	internal	ADJ
ajbmeb-1080	285	15	control	control	NOUN
ajbmeb-1080	285	16	system	system	NOUN
ajbmeb-1080	285	17	in	in	ADP
ajbmeb-1080	285	18	strengthening	strengthen	VERB
ajbmeb-1080	285	19	internal	internal	ADJ
ajbmeb-1080	285	20	auditing	auditing	NOUN
ajbmeb-1080	285	21	,	,	PUNCT
ajbmeb-1080	285	22	a	a	DET
ajbmeb-1080	285	23	case	case	NOUN
ajbmeb-1080	285	24	study	study	NOUN
ajbmeb-1080	285	25	of	of	ADP
ajbmeb-1080	285	26	the	the	DET
ajbmeb-1080	285	27	bank	bank	NOUN
ajbmeb-1080	285	28	of	of	ADP
ajbmeb-1080	285	29	agriculture	agriculture	NOUN
ajbmeb-1080	285	30	and	and	CCONJ
ajbmeb-1080	285	31	rural	rural	ADJ
ajbmeb-1080	285	32	development	development	NOUN
ajbmeb-1080	285	33	,	,	PUNCT
ajbmeb-1080	285	34	the	the	DET
ajbmeb-1080	285	35	regional	regional	ADJ
ajbmeb-1080	285	36	structure	structure	NOUN
ajbmeb-1080	285	37	of	of	ADP
ajbmeb-1080	285	38	permanent	permanent	ADJ
ajbmeb-1080	285	39	control	control	NOUN
ajbmeb-1080	285	40	umm	umm	INTJ
ajbmeb-1080	285	41	el	el	PROPN
ajbmeb-1080	285	42	-	-	PUNCT
ajbmeb-1080	285	43	bouaghi	bouaghi	PROPN
ajbmeb-1080	285	44	,	,	PUNCT
ajbmeb-1080	285	45	a	a	DET
ajbmeb-1080	285	46	supplementary	supplementary	ADJ
ajbmeb-1080	285	47	note	note	NOUN
ajbmeb-1080	285	48	within	within	ADP
ajbmeb-1080	285	49	the	the	DET
ajbmeb-1080	285	50	requirements	requirement	NOUN
ajbmeb-1080	285	51	for	for	ADP
ajbmeb-1080	285	52	obtaining	obtain	VERB
ajbmeb-1080	285	53	an	an	DET
ajbmeb-1080	285	54	academic	academic	ADJ
ajbmeb-1080	285	55	master	master	NOUN
ajbmeb-1080	285	56	's	's	PART
ajbmeb-1080	285	57	degree	degree	NOUN
ajbmeb-1080	285	58	in	in	ADP
ajbmeb-1080	285	59	management	management	NOUN
ajbmeb-1080	285	60	sciences	science	NOUN
ajbmeb-1080	285	61	,	,	PUNCT
ajbmeb-1080	285	62	109	109	NUM
ajbmeb-1080	285	63	-	-	SYM
ajbmeb-1080	285	64	2	2	NUM
ajbmeb-1080	285	65	.	.	PUNCT
ajbmeb-1080	285	66	9	9	NUM
ajbmeb-1080	285	67	.	.	X
ajbmeb-1080	286	1	al	al	PROPN
ajbmeb-1080	286	2	-	-	PUNCT
ajbmeb-1080	286	3	trad	trad	NOUN
ajbmeb-1080	286	4	,	,	PUNCT
ajbmeb-1080	286	5	abha	abha	NOUN
ajbmeb-1080	286	6	,	,	PUNCT
ajbmeb-1080	286	7	(	(	PUNCT
ajbmeb-1080	286	8	2018	2018	NUM
ajbmeb-1080	286	9	)	)	PUNCT
ajbmeb-1080	286	10	,	,	PUNCT
ajbmeb-1080	286	11	the	the	DET
ajbmeb-1080	286	12	accounting	accounting	NOUN
ajbmeb-1080	286	13	information	information	NOUN
ajbmeb-1080	286	14	system	system	NOUN
ajbmeb-1080	286	15	and	and	CCONJ
ajbmeb-1080	286	16	its	its	PRON
ajbmeb-1080	286	17	role	role	NOUN
ajbmeb-1080	286	18	in	in	ADP
ajbmeb-1080	286	19	the	the	DET
ajbmeb-1080	286	20	functioning	functioning	NOUN
ajbmeb-1080	286	21	of	of	ADP
ajbmeb-1080	286	22	the	the	DET
ajbmeb-1080	286	23	economic	economic	ADJ
ajbmeb-1080	286	24	enterprise	enterprise	NOUN
ajbmeb-1080	286	25	,	,	PUNCT
ajbmeb-1080	286	26	a	a	DET
ajbmeb-1080	286	27	master	master	NOUN
ajbmeb-1080	286	28	's	's	PART
ajbmeb-1080	286	29	note	note	NOUN
ajbmeb-1080	286	30	in	in	ADP
ajbmeb-1080	286	31	facilitation	facilitation	NOUN
ajbmeb-1080	286	32	sciences	science	NOUN
ajbmeb-1080	286	33	,	,	PUNCT
ajbmeb-1080	286	34	constantine	constantine	PROPN
ajbmeb-1080	286	35	university	university	PROPN
ajbmeb-1080	286	36	,	,	PUNCT
ajbmeb-1080	286	37	algeria	algeria	PROPN
ajbmeb-1080	286	38	,	,	PUNCT
ajbmeb-1080	286	39	72	72	NUM
ajbmeb-1080	286	40	.	.	PUNCT
ajbmeb-1080	286	41	10	10	NUM
ajbmeb-1080	286	42	.	.	X
ajbmeb-1080	287	1	thabet	thabet	PROPN
ajbmeb-1080	287	2	hassan	hassan	PROPN
ajbmeb-1080	287	3	thabet	thabet	PROPN
ajbmeb-1080	287	4	,	,	PUNCT
ajbmeb-1080	287	5	(	(	PUNCT
ajbmeb-1080	287	6	2016	2016	NUM
ajbmeb-1080	287	7	)	)	PUNCT
ajbmeb-1080	287	8	,	,	PUNCT
ajbmeb-1080	287	9	al	al	PROPN
ajbmeb-1080	287	10	-	-	PUNCT
ajbmeb-1080	287	11	ghari	ghari	ADJ
ajbmeb-1080	287	12	journal	journal	NOUN
ajbmeb-1080	287	13	of	of	ADP
ajbmeb-1080	287	14	economic	economic	ADJ
ajbmeb-1080	287	15	and	and	CCONJ
ajbmeb-1080	287	16	administrative	administrative	ADJ
ajbmeb-1080	287	17	sciences	science	NOUN
ajbmeb-1080	287	18	,	,	PUNCT
ajbmeb-1080	287	19	volume	volume	NOUN
ajbmeb-1080	287	20	thirteen	thirteen	NUM
ajbmeb-1080	287	21	,	,	PUNCT
ajbmeb-1080	287	22	issue	issue	NOUN
ajbmeb-1080	287	23	46	46	NUM
ajbmeb-1080	287	24	,	,	PUNCT
ajbmeb-1080	287	25	p.	p.	NOUN
ajbmeb-1080	287	26	331	331	NUM
ajbmeb-1080	287	27	11	11	NUM
ajbmeb-1080	287	28	.	.	PUNCT
ajbmeb-1080	288	1	haddadi	haddadi	PROPN
ajbmeb-1080	288	2	,	,	PUNCT
ajbmeb-1080	288	3	abd	abd	PROPN
ajbmeb-1080	288	4	al	al	PROPN
ajbmeb-1080	288	5	-	-	PROPN
ajbmeb-1080	288	6	latif	latif	PROPN
ajbmeb-1080	288	7	,	,	PUNCT
ajbmeb-1080	288	8	khair	khair	PROPN
ajbmeb-1080	288	9	al	al	PROPN
ajbmeb-1080	288	10	-	-	PUNCT
ajbmeb-1080	288	11	din	din	PROPN
ajbmeb-1080	288	12	,	,	PUNCT
ajbmeb-1080	288	13	wasi	wasi	NOUN
ajbmeb-1080	288	14	,	,	PUNCT
ajbmeb-1080	288	15	and	and	CCONJ
ajbmeb-1080	288	16	omar	omar	PROPN
ajbmeb-1080	288	17	,	,	PUNCT
ajbmeb-1080	288	18	maluki	maluki	PROPN
ajbmeb-1080	288	19	(	(	PUNCT
ajbmeb-1080	288	20	2018	2018	NUM
ajbmeb-1080	288	21	)	)	PUNCT
ajbmeb-1080	288	22	,	,	PUNCT
ajbmeb-1080	288	23	making	make	VERB
ajbmeb-1080	288	24	decisions	decision	NOUN
ajbmeb-1080	288	25	based	base	VERB
ajbmeb-1080	288	26	on	on	ADP
ajbmeb-1080	288	27	electronic	electronic	ADJ
ajbmeb-1080	288	28	accounting	accounting	NOUN
ajbmeb-1080	288	29	,	,	PUNCT
ajbmeb-1080	288	30	a	a	DET
ajbmeb-1080	288	31	study	study	NOUN
ajbmeb-1080	288	32	of	of	ADP
ajbmeb-1080	288	33	a	a	DET
ajbmeb-1080	288	34	sample	sample	NOUN
ajbmeb-1080	288	35	of	of	ADP
ajbmeb-1080	288	36	accountants	accountant	NOUN
ajbmeb-1080	288	37	and	and	CCONJ
ajbmeb-1080	288	38	accountants	accountant	NOUN
ajbmeb-1080	288	39	in	in	ADP
ajbmeb-1080	288	40	the	the	DET
ajbmeb-1080	288	41	state	state	NOUN
ajbmeb-1080	288	42	of	of	ADP
ajbmeb-1080	288	43	el	el	PROPN
ajbmeb-1080	288	44	-	-	PUNCT
ajbmeb-1080	288	45	wadi	wadi	PROPN
ajbmeb-1080	288	46	,	,	PUNCT
ajbmeb-1080	288	47	9	9	NUM
ajbmeb-1080	288	48	,	,	PUNCT
ajbmeb-1080	288	49	51	51	NUM
ajbmeb-1080	288	50	-	-	SYM
ajbmeb-1080	288	51	37	37	NUM
ajbmeb-1080	288	52	.	.	PUNCT
ajbmeb-1080	288	53	12	12	NUM
ajbmeb-1080	288	54	.	.	PUNCT
ajbmeb-1080	289	1	hanini	hanini	PROPN
ajbmeb-1080	289	2	,	,	PUNCT
ajbmeb-1080	289	3	marawan	marawan	PROPN
ajbmeb-1080	289	4	,	,	PUNCT
ajbmeb-1080	289	5	and	and	CCONJ
ajbmeb-1080	289	6	boumediene	boumediene	NOUN
ajbmeb-1080	289	7	,	,	PUNCT
ajbmeb-1080	289	8	abd	abd	PROPN
ajbmeb-1080	289	9	al	al	PROPN
ajbmeb-1080	289	10	-	-	PUNCT
ajbmeb-1080	289	11	rahman	rahman	PROPN
ajbmeb-1080	289	12	(	(	PUNCT
ajbmeb-1080	289	13	2020	2020	NUM
ajbmeb-1080	289	14	)	)	PUNCT
ajbmeb-1080	289	15	,	,	PUNCT
ajbmeb-1080	289	16	the	the	DET
ajbmeb-1080	289	17	role	role	NOUN
ajbmeb-1080	289	18	of	of	ADP
ajbmeb-1080	289	19	evaluation	evaluation	NOUN
ajbmeb-1080	289	20	criteria	criterion	NOUN
ajbmeb-1080	289	21	in	in	ADP
ajbmeb-1080	289	22	investment	investment	NOUN
ajbmeb-1080	289	23	decision	decision	NOUN
ajbmeb-1080	289	24	-	-	PUNCT
ajbmeb-1080	289	25	making	making	NOUN
ajbmeb-1080	289	26	,	,	PUNCT
ajbmeb-1080	289	27	a	a	DET
ajbmeb-1080	289	28	case	case	NOUN
ajbmeb-1080	289	29	study	study	NOUN
ajbmeb-1080	289	30	of	of	ADP
ajbmeb-1080	289	31	the	the	DET
ajbmeb-1080	289	32	national	national	ADJ
ajbmeb-1080	289	33	agency	agency	NOUN
ajbmeb-1080	289	34	for	for	ADP
ajbmeb-1080	289	35	youth	youth	NOUN
ajbmeb-1080	289	36	support	support	NOUN
ajbmeb-1080	289	37	,	,	PUNCT
ajbmeb-1080	289	38	ahmed	ahmed	PROPN
ajbmeb-1080	289	39	derayah	derayah	PROPN
ajbmeb-1080	289	40	adrar	adrar	PROPN
ajbmeb-1080	289	41	university	university	NOUN
ajbmeb-1080	289	42	,	,	PUNCT
ajbmeb-1080	289	43	faculty	faculty	NOUN
ajbmeb-1080	289	44	of	of	ADP
ajbmeb-1080	289	45	economic	economic	ADJ
ajbmeb-1080	289	46	,	,	PUNCT
ajbmeb-1080	289	47	commercial	commercial	ADJ
ajbmeb-1080	289	48	and	and	CCONJ
ajbmeb-1080	289	49	facilitation	facilitation	NOUN
ajbmeb-1080	289	50	sciences	science	NOUN
ajbmeb-1080	289	51	,	,	PUNCT
ajbmeb-1080	289	52	6	6	NUM
ajbmeb-1080	289	53	-	-	SYM
ajbmeb-1080	289	54	73	73	NUM
ajbmeb-1080	289	55	13	13	NUM
ajbmeb-1080	289	56	.	.	PUNCT
ajbmeb-1080	290	1	jamam	jamam	PROPN
ajbmeb-1080	290	2	mahmoud	mahmoud	PROPN
ajbmeb-1080	290	3	and	and	CCONJ
ajbmeb-1080	290	4	dabash	dabash	VERB
ajbmeb-1080	290	5	amira	amira	PROPN
ajbmeb-1080	290	6	(	(	PUNCT
ajbmeb-1080	290	7	2017	2017	NUM
ajbmeb-1080	290	8	)	)	PUNCT
ajbmeb-1080	290	9	;	;	PUNCT
ajbmeb-1080	290	10	the	the	DET
ajbmeb-1080	290	11	impact	impact	NOUN
ajbmeb-1080	290	12	of	of	ADP
ajbmeb-1080	290	13	accounting	accounting	NOUN
ajbmeb-1080	290	14	disclosure	disclosure	NOUN
ajbmeb-1080	290	15	fairness	fairness	NOUN
ajbmeb-1080	290	16	in	in	ADP
ajbmeb-1080	290	17	rationalizing	rationalize	VERB
ajbmeb-1080	290	18	investment	investment	NOUN
ajbmeb-1080	290	19	decisions	decision	NOUN
ajbmeb-1080	290	20	a	a	DET
ajbmeb-1080	290	21	case	case	NOUN
ajbmeb-1080	290	22	study	study	NOUN
ajbmeb-1080	290	23	of	of	ADP
ajbmeb-1080	290	24	a	a	DET
ajbmeb-1080	290	25	sample	sample	NOUN
ajbmeb-1080	290	26	of	of	ADP
ajbmeb-1080	290	27	investors	investor	NOUN
ajbmeb-1080	290	28	in	in	ADP
ajbmeb-1080	290	29	the	the	DET
ajbmeb-1080	290	30	algiers	algiers	PROPN
ajbmeb-1080	290	31	stock	stock	PROPN
ajbmeb-1080	290	32	exchange	exchange	PROPN
ajbmeb-1080	290	33	,	,	PUNCT
ajbmeb-1080	290	34	studies	study	NOUN
ajbmeb-1080	290	35	and	and	CCONJ
ajbmeb-1080	290	36	research	research	NOUN
ajbmeb-1080	290	37	in	in	ADP
ajbmeb-1080	290	38	the	the	DET
ajbmeb-1080	290	39	arab	arab	ADJ
ajbmeb-1080	290	40	journal	journal	PROPN
ajbmeb-1080	290	41	of	of	ADP
ajbmeb-1080	290	42	humanities	humanity	NOUN
ajbmeb-1080	290	43	and	and	CCONJ
ajbmeb-1080	290	44	social	social	ADJ
ajbmeb-1080	290	45	sciences	science	NOUN
ajbmeb-1080	290	46	,	,	PUNCT
ajbmeb-1080	290	47	no	no	INTJ
ajbmeb-1080	290	48	.	.	NOUN
ajbmeb-1080	290	49	26	26	NUM
ajbmeb-1080	290	50	.	.	PUNCT
ajbmeb-1080	291	1	14	14	NUM
ajbmeb-1080	291	2	.	.	X
ajbmeb-1080	292	1	haddadi	haddadi	PROPN
ajbmeb-1080	292	2	abd	abd	PROPN
ajbmeb-1080	292	3	al	al	PROPN
ajbmeb-1080	292	4	-	-	PROPN
ajbmeb-1080	292	5	latif	latif	PROPN
ajbmeb-1080	292	6	khair	khair	PROPN
ajbmeb-1080	292	7	al	al	PROPN
ajbmeb-1080	292	8	-	-	PUNCT
ajbmeb-1080	292	9	din	din	PROPN
ajbmeb-1080	292	10	and	and	CCONJ
ajbmeb-1080	292	11	summer	summer	NOUN
ajbmeb-1080	292	12	faiza	faiza	PROPN
ajbmeb-1080	292	13	omar	omar	PROPN
ajbmeb-1080	292	14	malouki	malouki	PROPN
ajbmeb-1080	292	15	(	(	PUNCT
ajbmeb-1080	292	16	2018	2018	NUM
ajbmeb-1080	292	17	)	)	PUNCT
ajbmeb-1080	292	18	,	,	PUNCT
ajbmeb-1080	292	19	making	make	VERB
ajbmeb-1080	292	20	decisions	decision	NOUN
ajbmeb-1080	292	21	based	base	VERB
ajbmeb-1080	292	22	on	on	ADP
ajbmeb-1080	292	23	electronic	electronic	ADJ
ajbmeb-1080	292	24	accounting	accounting	NOUN
ajbmeb-1080	292	25	by	by	ADP
ajbmeb-1080	292	26	external	external	ADJ
ajbmeb-1080	292	27	audit	audit	NOUN
ajbmeb-1080	292	28	committees	committee	NOUN
ajbmeb-1080	292	29	,	,	PUNCT
ajbmeb-1080	292	30	a	a	DET
ajbmeb-1080	292	31	study	study	NOUN
ajbmeb-1080	292	32	of	of	ADP
ajbmeb-1080	292	33	a	a	DET
ajbmeb-1080	292	34	sample	sample	NOUN
ajbmeb-1080	292	35	of	of	ADP
ajbmeb-1080	292	36	accountants	accountant	NOUN
ajbmeb-1080	292	37	and	and	CCONJ
ajbmeb-1080	292	38	accountants	accountant	NOUN
ajbmeb-1080	292	39	in	in	ADP
ajbmeb-1080	292	40	the	the	DET
ajbmeb-1080	292	41	state	state	NOUN
ajbmeb-1080	292	42	of	of	ADP
ajbmeb-1080	292	43	el	el	PROPN
ajbmeb-1080	292	44	-	-	PUNCT
ajbmeb-1080	292	45	oued	oued	ADJ
ajbmeb-1080	292	46	,	,	PUNCT
ajbmeb-1080	292	47	51	51	NUM
ajbmeb-1080	292	48	-	-	SYM
ajbmeb-1080	292	49	36	36	NUM
ajbmeb-1080	292	50	.	.	PUNCT
ajbmeb-1080	293	1	american	american	PROPN
ajbmeb-1080	293	2	journal	journal	PROPN
ajbmeb-1080	293	3	of	of	ADP
ajbmeb-1080	293	4	business	business	NOUN
ajbmeb-1080	293	5	management	management	NOUN
ajbmeb-1080	293	6	,	,	PUNCT
ajbmeb-1080	293	7	economics	economic	NOUN
ajbmeb-1080	293	8	and	and	CCONJ
ajbmeb-1080	293	9	banking	banking	NOUN
ajbmeb-1080	293	10	volume	volume	NOUN
ajbmeb-1080	293	11	14	14	NUM
ajbmeb-1080	293	12	july	july	PROPN
ajbmeb-1080	293	13	,	,	PUNCT
ajbmeb-1080	293	14	2023	2023	NUM
ajbmeb-1080	293	15	p	p	NOUN
ajbmeb-1080	293	16	a	a	DET
ajbmeb-1080	293	17	g	g	NOUN
ajbmeb-1080	293	18	e	e	NOUN
ajbmeb-1080	293	19	|	|	NOUN
ajbmeb-1080	293	20	125	125	NUM
ajbmeb-1080	293	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1080	293	22	15	15	NUM
ajbmeb-1080	293	23	.	.	PUNCT
ajbmeb-1080	294	1	hamidat	hamidat	PROPN
ajbmeb-1080	294	2	,	,	PUNCT
ajbmeb-1080	294	3	saleh	saleh	NOUN
ajbmeb-1080	294	4	,	,	PUNCT
ajbmeb-1080	294	5	shuaib	shuaib	NOUN
ajbmeb-1080	294	6	amman	amman	PROPN
ajbmeb-1080	294	7	,	,	PUNCT
ajbmeb-1080	294	8	jaber	jaber	PROPN
ajbmeb-1080	294	9	damesh	damesh	PROPN
ajbmeb-1080	294	10	,	,	PUNCT
ajbmeb-1080	294	11	adel	adel	PROPN
ajbmeb-1080	294	12	soleimani	soleimani	PROPN
ajbmeb-1080	294	13	,	,	PUNCT
ajbmeb-1080	294	14	and	and	CCONJ
ajbmeb-1080	294	15	intisar	intisar	PROPN
ajbmeb-1080	294	16	,	,	PUNCT
ajbmeb-1080	294	17	dahha	dahha	INTJ
ajbmeb-1080	294	18	(	(	PUNCT
ajbmeb-1080	294	19	2022	2022	NUM
ajbmeb-1080	294	20	)	)	PUNCT
ajbmeb-1080	294	21	,	,	PUNCT
ajbmeb-1080	294	22	the	the	DET
ajbmeb-1080	294	23	role	role	NOUN
ajbmeb-1080	294	24	of	of	ADP
ajbmeb-1080	294	25	auditing	audit	VERB
ajbmeb-1080	294	26	in	in	ADP
ajbmeb-1080	294	27	reducing	reduce	VERB
ajbmeb-1080	294	28	fiscal	fiscal	ADJ
ajbmeb-1080	294	29	risks	risk	NOUN
ajbmeb-1080	294	30	,	,	PUNCT
ajbmeb-1080	294	31	a	a	DET
ajbmeb-1080	294	32	memorandum	memorandum	NOUN
ajbmeb-1080	294	33	for	for	ADP
ajbmeb-1080	294	34	obtaining	obtain	VERB
ajbmeb-1080	294	35	a	a	DET
ajbmeb-1080	294	36	master	master	NOUN
ajbmeb-1080	294	37	’s	’s	PART
ajbmeb-1080	294	38	degree	degree	NOUN
ajbmeb-1080	294	39	in	in	ADP
ajbmeb-1080	294	40	commercial	commercial	ADJ
ajbmeb-1080	294	41	sciences	science	NOUN
ajbmeb-1080	294	42	,	,	PUNCT
ajbmeb-1080	294	43	specializing	specialize	VERB
ajbmeb-1080	294	44	in	in	ADP
ajbmeb-1080	294	45	accounting	accounting	NOUN
ajbmeb-1080	294	46	and	and	CCONJ
ajbmeb-1080	294	47	taxation	taxation	NOUN
ajbmeb-1080	294	48	,	,	PUNCT
ajbmeb-1080	294	49	kasdi	kasdi	PROPN
ajbmeb-1080	294	50	marabah	marabah	PROPN
ajbmeb-1080	294	51	university	university	PROPN
ajbmeb-1080	294	52	,	,	PUNCT
ajbmeb-1080	294	53	ouargla	ouargla	PROPN
ajbmeb-1080	294	54	,	,	PUNCT
ajbmeb-1080	294	55	24	24	NUM
ajbmeb-1080	294	56	.	.	NOUN
ajbmeb-1080	294	57	16	16	NUM
ajbmeb-1080	294	58	.	.	PUNCT
ajbmeb-1080	295	1	hussein	hussein	PROPN
ajbmeb-1080	295	2	eman	eman	PROPN
ajbmeb-1080	295	3	ibrahim	ibrahim	PROPN
ajbmeb-1080	295	4	,	,	PUNCT
ajbmeb-1080	295	5	(	(	PUNCT
ajbmeb-1080	295	6	2018	2018	NUM
ajbmeb-1080	295	7	)	)	PUNCT
ajbmeb-1080	295	8	,	,	PUNCT
ajbmeb-1080	295	9	auditing	auditing	NOUN
ajbmeb-1080	295	10	and	and	CCONJ
ajbmeb-1080	295	11	controlling	control	VERB
ajbmeb-1080	295	12	in	in	ADP
ajbmeb-1080	295	13	accounting	accounting	NOUN
ajbmeb-1080	295	14	systems	system	NOUN
ajbmeb-1080	295	15	,	,	PUNCT
ajbmeb-1080	295	16	university	university	NOUN
ajbmeb-1080	295	17	youth	youth	NOUN
ajbmeb-1080	295	18	foundation	foundation	PROPN
ajbmeb-1080	295	19	,	,	PUNCT
ajbmeb-1080	295	20	alexandria	alexandria	PROPN
ajbmeb-1080	295	21	.	.	PUNCT
ajbmeb-1080	296	1	17	17	NUM
ajbmeb-1080	296	2	.	.	PUNCT
ajbmeb-1080	297	1	hussein	hussein	PROPN
ajbmeb-1080	297	2	,	,	PUNCT
ajbmeb-1080	297	3	iman	iman	NOUN
ajbmeb-1080	297	4	,	,	PUNCT
ajbmeb-1080	297	5	and	and	CCONJ
ajbmeb-1080	297	6	yasser	yasser	PROPN
ajbmeb-1080	297	7	,	,	PUNCT
ajbmeb-1080	297	8	taj	taj	PROPN
ajbmeb-1080	297	9	al	al	PROPN
ajbmeb-1080	297	10	-	-	PUNCT
ajbmeb-1080	297	11	sir	sir	PROPN
ajbmeb-1080	297	12	,	,	PUNCT
ajbmeb-1080	297	13	muhammad	muhammad	PROPN
ajbmeb-1080	297	14	sanad	sanad	PROPN
ajbmeb-1080	297	15	,	,	PUNCT
ajbmeb-1080	297	16	hanan	hanan	PROPN
ajbmeb-1080	297	17	,	,	PUNCT
ajbmeb-1080	297	18	hussein	hussein	PROPN
ajbmeb-1080	297	19	(	(	PUNCT
ajbmeb-1080	297	20	2021	2021	NUM
ajbmeb-1080	297	21	)	)	PUNCT
ajbmeb-1080	297	22	,	,	PUNCT
ajbmeb-1080	297	23	the	the	DET
ajbmeb-1080	297	24	role	role	NOUN
ajbmeb-1080	297	25	of	of	ADP
ajbmeb-1080	297	26	the	the	DET
ajbmeb-1080	297	27	internal	internal	ADJ
ajbmeb-1080	297	28	control	control	NOUN
ajbmeb-1080	297	29	system	system	NOUN
ajbmeb-1080	297	30	in	in	ADP
ajbmeb-1080	297	31	securing	secure	VERB
ajbmeb-1080	297	32	electronic	electronic	ADJ
ajbmeb-1080	297	33	commerce	commerce	NOUN
ajbmeb-1080	297	34	operations	operation	NOUN
ajbmeb-1080	297	35	,	,	PUNCT
ajbmeb-1080	297	36	a	a	DET
ajbmeb-1080	297	37	field	field	NOUN
ajbmeb-1080	297	38	study	study	NOUN
ajbmeb-1080	297	39	on	on	ADP
ajbmeb-1080	297	40	a	a	DET
ajbmeb-1080	297	41	sample	sample	NOUN
ajbmeb-1080	297	42	of	of	ADP
ajbmeb-1080	297	43	sudanese	sudanese	ADJ
ajbmeb-1080	297	44	banks	bank	NOUN
ajbmeb-1080	297	45	,	,	PUNCT
ajbmeb-1080	297	46	omdurman	omdurman	PROPN
ajbmeb-1080	297	47	islamic	islamic	PROPN
ajbmeb-1080	297	48	university	university	PROPN
ajbmeb-1080	297	49	,	,	PUNCT
ajbmeb-1080	297	50	197	197	NUM
ajbmeb-1080	297	51	-	-	SYM
ajbmeb-1080	297	52	229	229	NUM
ajbmeb-1080	297	53	.	.	PUNCT
ajbmeb-1080	297	54	18	18	NUM
ajbmeb-1080	297	55	.	.	PUNCT
ajbmeb-1080	298	1	jibril	jibril	PROPN
ajbmeb-1080	298	2	,	,	PUNCT
ajbmeb-1080	298	3	ahmed	ahmed	PROPN
ajbmeb-1080	298	4	ibrahim	ibrahim	PROPN
ajbmeb-1080	298	5	,	,	PUNCT
ajbmeb-1080	298	6	(	(	PUNCT
ajbmeb-1080	298	7	2015	2015	NUM
ajbmeb-1080	298	8	)	)	PUNCT
ajbmeb-1080	298	9	,	,	PUNCT
ajbmeb-1080	298	10	"	"	PUNCT
ajbmeb-1080	298	11	the	the	DET
ajbmeb-1080	298	12	impact	impact	NOUN
ajbmeb-1080	298	13	of	of	ADP
ajbmeb-1080	298	14	electronic	electronic	ADJ
ajbmeb-1080	298	15	accounting	accounting	NOUN
ajbmeb-1080	298	16	information	information	NOUN
ajbmeb-1080	298	17	systems	system	NOUN
ajbmeb-1080	298	18	on	on	ADP
ajbmeb-1080	298	19	audit	audit	NOUN
ajbmeb-1080	298	20	performance	performance	NOUN
ajbmeb-1080	298	21	"	"	PUNCT
ajbmeb-1080	298	22	,	,	PUNCT
ajbmeb-1080	298	23	unpublished	unpublished	ADJ
ajbmeb-1080	298	24	master	master	NOUN
ajbmeb-1080	298	25	's	's	PART
ajbmeb-1080	298	26	thesis	thesis	NOUN
ajbmeb-1080	298	27	,	,	PUNCT
ajbmeb-1080	298	28	sudan	sudan	PROPN
ajbmeb-1080	298	29	university	university	PROPN
ajbmeb-1080	298	30	of	of	ADP
ajbmeb-1080	298	31	science	science	NOUN
ajbmeb-1080	298	32	and	and	CCONJ
ajbmeb-1080	298	33	technology	technology	NOUN
ajbmeb-1080	298	34	,	,	PUNCT
ajbmeb-1080	298	35	college	college	NOUN
ajbmeb-1080	298	36	of	of	ADP
ajbmeb-1080	298	37	graduate	graduate	NOUN
ajbmeb-1080	298	38	studies	study	NOUN
ajbmeb-1080	298	39	.	.	PUNCT
ajbmeb-1080	299	1	19	19	NUM
ajbmeb-1080	299	2	.	.	PUNCT
ajbmeb-1080	299	3	khalaf	khalaf	PROPN
ajbmeb-1080	299	4	abdullah	abdullah	PROPN
ajbmeb-1080	299	5	wardat	wardat	PROPN
ajbmeb-1080	299	6	,	,	PUNCT
ajbmeb-1080	299	7	(	(	PUNCT
ajbmeb-1080	299	8	2017	2017	NUM
ajbmeb-1080	299	9	)	)	PUNCT
ajbmeb-1080	299	10	,	,	PUNCT
ajbmeb-1080	299	11	internal	internal	ADJ
ajbmeb-1080	299	12	audit	audit	NOUN
ajbmeb-1080	299	13	guide	guide	NOUN
ajbmeb-1080	299	14	according	accord	VERB
ajbmeb-1080	299	15	to	to	ADP
ajbmeb-1080	299	16	international	international	ADJ
ajbmeb-1080	299	17	standards	standard	NOUN
ajbmeb-1080	299	18	issued	issue	VERB
ajbmeb-1080	299	19	by	by	ADP
ajbmeb-1080	299	20	,	,	PUNCT
ajbmeb-1080	299	21	master	master	NOUN
ajbmeb-1080	299	22	thesis	thesis	NOUN
ajbmeb-1080	299	23	,	,	PUNCT
ajbmeb-1080	299	24	department	department	NOUN
ajbmeb-1080	299	25	of	of	ADP
ajbmeb-1080	299	26	accounting	accounting	NOUN
ajbmeb-1080	299	27	and	and	CCONJ
ajbmeb-1080	299	28	finance	finance	NOUN
ajbmeb-1080	299	29	,	,	PUNCT
ajbmeb-1080	299	30	college	college	NOUN
ajbmeb-1080	299	31	of	of	ADP
ajbmeb-1080	299	32	commerce	commerce	PROPN
ajbmeb-1080	299	33	,	,	PUNCT
ajbmeb-1080	299	34	islamic	islamic	PROPN
ajbmeb-1080	299	35	university	university	PROPN
ajbmeb-1080	299	36	of	of	ADP
ajbmeb-1080	299	37	gaza	gaza	PROPN
ajbmeb-1080	299	38	,	,	PUNCT
ajbmeb-1080	299	39	al	al	PROPN
ajbmeb-1080	299	40	-	-	PUNCT
ajbmeb-1080	299	41	warraq	warraq	PROPN
ajbmeb-1080	299	42	for	for	ADP
ajbmeb-1080	299	43	publishing	publishing	NOUN
ajbmeb-1080	299	44	and	and	CCONJ
ajbmeb-1080	299	45	distribution	distribution	NOUN
ajbmeb-1080	299	46	,	,	PUNCT
ajbmeb-1080	299	47	first	first	ADJ
ajbmeb-1080	299	48	edition	edition	NOUN
ajbmeb-1080	299	49	,	,	PUNCT
ajbmeb-1080	299	50	22	22	NUM
ajbmeb-1080	299	51	.	.	NOUN
ajbmeb-1080	299	52	20	20	NUM
ajbmeb-1080	299	53	.	.	PUNCT
ajbmeb-1080	300	1	khasheef	khasheef	PROPN
ajbmeb-1080	300	2	,	,	PUNCT
ajbmeb-1080	300	3	abdul	abdul	PROPN
ajbmeb-1080	300	4	amir	amir	PROPN
ajbmeb-1080	300	5	,	,	PUNCT
ajbmeb-1080	300	6	(	(	PUNCT
ajbmeb-1080	300	7	2022	2022	NUM
ajbmeb-1080	300	8	)	)	PUNCT
ajbmeb-1080	300	9	,	,	PUNCT
ajbmeb-1080	300	10	the	the	DET
ajbmeb-1080	300	11	role	role	NOUN
ajbmeb-1080	300	12	of	of	ADP
ajbmeb-1080	300	13	electronic	electronic	ADJ
ajbmeb-1080	300	14	accounting	accounting	NOUN
ajbmeb-1080	300	15	in	in	ADP
ajbmeb-1080	300	16	improving	improve	VERB
ajbmeb-1080	300	17	the	the	DET
ajbmeb-1080	300	18	quality	quality	NOUN
ajbmeb-1080	300	19	of	of	ADP
ajbmeb-1080	300	20	accounting	accounting	NOUN
ajbmeb-1080	300	21	education	education	NOUN
ajbmeb-1080	300	22	,	,	PUNCT
ajbmeb-1080	300	23	warith	warith	ADP
ajbmeb-1080	300	24	al	al	PROPN
ajbmeb-1080	300	25	-	-	PUNCT
ajbmeb-1080	300	26	anbiya	anbiya	PROPN
ajbmeb-1080	300	27	university	university	PROPN
ajbmeb-1080	300	28	,	,	PUNCT
ajbmeb-1080	300	29	college	college	NOUN
ajbmeb-1080	300	30	of	of	ADP
ajbmeb-1080	300	31	administration	administration	NOUN
ajbmeb-1080	300	32	and	and	CCONJ
ajbmeb-1080	300	33	economics	economic	NOUN
ajbmeb-1080	300	34	,	,	PUNCT
ajbmeb-1080	300	35	karbala	karbala	PROPN
ajbmeb-1080	300	36	,	,	PUNCT
ajbmeb-1080	300	37	iraq	iraq	PROPN
ajbmeb-1080	300	38	,	,	PUNCT
ajbmeb-1080	300	39	132	132	NUM
ajbmeb-1080	300	40	-	-	SYM
ajbmeb-1080	300	41	121	121	NUM
ajbmeb-1080	300	42	.	.	PUNCT
ajbmeb-1080	301	1	21	21	NUM
ajbmeb-1080	301	2	.	.	PUNCT
ajbmeb-1080	301	3	dridi	dridi	PROPN
ajbmeb-1080	301	4	,	,	PUNCT
ajbmeb-1080	301	5	najib	najib	PROPN
ajbmeb-1080	301	6	,	,	PUNCT
ajbmeb-1080	301	7	younes	younes	PROPN
ajbmeb-1080	301	8	zain	zain	PROPN
ajbmeb-1080	301	9	,	,	PUNCT
ajbmeb-1080	301	10	groni	groni	NOUN
ajbmeb-1080	301	11	,	,	PUNCT
ajbmeb-1080	301	12	rizk	rizk	PROPN
ajbmeb-1080	301	13	,	,	PUNCT
ajbmeb-1080	301	14	zain	zain	PROPN
ajbmeb-1080	301	15	,	,	PUNCT
ajbmeb-1080	301	16	ismail	ismail	PROPN
ajbmeb-1080	301	17	,	,	PUNCT
ajbmeb-1080	301	18	(	(	PUNCT
ajbmeb-1080	301	19	2019	2019	NUM
ajbmeb-1080	301	20	)	)	PUNCT
ajbmeb-1080	301	21	the	the	DET
ajbmeb-1080	301	22	reality	reality	NOUN
ajbmeb-1080	301	23	and	and	CCONJ
ajbmeb-1080	301	24	prospects	prospect	NOUN
ajbmeb-1080	301	25	of	of	ADP
ajbmeb-1080	301	26	the	the	DET
ajbmeb-1080	301	27	electronic	electronic	ADJ
ajbmeb-1080	301	28	accounting	accounting	NOUN
ajbmeb-1080	301	29	information	information	NOUN
ajbmeb-1080	301	30	system	system	NOUN
ajbmeb-1080	301	31	in	in	ADP
ajbmeb-1080	301	32	algeria	algeria	PROPN
ajbmeb-1080	301	33	,	,	PUNCT
ajbmeb-1080	301	34	a	a	DET
ajbmeb-1080	301	35	case	case	NOUN
ajbmeb-1080	301	36	study	study	NOUN
ajbmeb-1080	301	37	of	of	ADP
ajbmeb-1080	301	38	the	the	DET
ajbmeb-1080	301	39	algerian	algerian	ADJ
ajbmeb-1080	301	40	popular	popular	ADJ
ajbmeb-1080	301	41	loan	loan	NOUN
ajbmeb-1080	301	42	,	,	PUNCT
ajbmeb-1080	301	43	wakalat	wakalat	PROPN
ajbmeb-1080	301	44	al	al	PROPN
ajbmeb-1080	301	45	-	-	PUNCT
ajbmeb-1080	301	46	wadi	wadi	PROPN
ajbmeb-1080	301	47	,	,	PUNCT
ajbmeb-1080	301	48	the	the	DET
ajbmeb-1080	301	49	people	people	NOUN
ajbmeb-1080	301	50	’s	’s	PART
ajbmeb-1080	301	51	democratic	democratic	PROPN
ajbmeb-1080	301	52	republic	republic	PROPN
ajbmeb-1080	301	53	of	of	ADP
ajbmeb-1080	301	54	algeria	algeria	PROPN
ajbmeb-1080	301	55	,	,	PUNCT
ajbmeb-1080	301	56	university	university	PROPN
ajbmeb-1080	301	57	of	of	ADP
ajbmeb-1080	301	58	martyr	martyr	PROPN
ajbmeb-1080	301	59	hama	hama	PROPN
ajbmeb-1080	301	60	lakhdar	lakhdar	NOUN
ajbmeb-1080	301	61	in	in	ADP
ajbmeb-1080	301	62	al	al	PROPN
ajbmeb-1080	301	63	-	-	PUNCT
ajbmeb-1080	301	64	wadi	wadi	PROPN
ajbmeb-1080	301	65	,	,	PUNCT
ajbmeb-1080	301	66	unpublished	unpublished	ADJ
ajbmeb-1080	301	67	master	master	NOUN
ajbmeb-1080	301	68	’s	’s	PART
ajbmeb-1080	301	69	thesis	thesis	NOUN
ajbmeb-1080	301	70	.	.	PUNCT
ajbmeb-1080	302	1	22	22	NUM
ajbmeb-1080	302	2	.	.	PUNCT
ajbmeb-1080	303	1	al	al	PROPN
ajbmeb-1080	303	2	-	-	PUNCT
ajbmeb-1080	303	3	rubaie	rubaie	PROPN
ajbmeb-1080	303	4	,	,	PUNCT
ajbmeb-1080	303	5	hakim	hakim	PROPN
ajbmeb-1080	303	6	,	,	PUNCT
ajbmeb-1080	303	7	mohsen	mohsen	PROPN
ajbmeb-1080	303	8	,	,	PUNCT
ajbmeb-1080	303	9	muhammad	muhammad	PROPN
ajbmeb-1080	303	10	,	,	PUNCT
ajbmeb-1080	303	11	and	and	CCONJ
ajbmeb-1080	303	12	al	al	PROPN
ajbmeb-1080	303	13	-	-	PUNCT
ajbmeb-1080	303	14	atwi	atwi	ADJ
ajbmeb-1080	303	15	,	,	PUNCT
ajbmeb-1080	303	16	muhannad	muhannad	NOUN
ajbmeb-1080	303	17	,	,	PUNCT
ajbmeb-1080	303	18	(	(	PUNCT
ajbmeb-1080	303	19	2018	2018	NUM
ajbmeb-1080	303	20	)	)	PUNCT
ajbmeb-1080	303	21	,	,	PUNCT
ajbmeb-1080	303	22	market	market	NOUN
ajbmeb-1080	303	23	timing	timing	NOUN
ajbmeb-1080	303	24	theory	theory	NOUN
ajbmeb-1080	303	25	and	and	CCONJ
ajbmeb-1080	303	26	its	its	PRON
ajbmeb-1080	303	27	impact	impact	NOUN
ajbmeb-1080	303	28	on	on	ADP
ajbmeb-1080	303	29	the	the	DET
ajbmeb-1080	303	30	investment	investment	NOUN
ajbmeb-1080	303	31	decision	decision	NOUN
ajbmeb-1080	303	32	,	,	PUNCT
ajbmeb-1080	303	33	an	an	DET
ajbmeb-1080	303	34	applied	apply	VERB
ajbmeb-1080	303	35	study	study	NOUN
ajbmeb-1080	303	36	of	of	ADP
ajbmeb-1080	303	37	a	a	DET
ajbmeb-1080	303	38	sample	sample	NOUN
ajbmeb-1080	303	39	of	of	ADP
ajbmeb-1080	303	40	iraqi	iraqi	ADJ
ajbmeb-1080	303	41	industrial	industrial	ADJ
ajbmeb-1080	303	42	companies	company	NOUN
ajbmeb-1080	303	43	,	,	PUNCT
ajbmeb-1080	303	44	college	college	NOUN
ajbmeb-1080	303	45	of	of	ADP
ajbmeb-1080	303	46	administration	administration	NOUN
ajbmeb-1080	303	47	and	and	CCONJ
ajbmeb-1080	303	48	economics	economics	PROPN
ajbmeb-1080	303	49	/	/	SYM
ajbmeb-1080	303	50	university	university	PROPN
ajbmeb-1080	303	51	of	of	ADP
ajbmeb-1080	303	52	kufa	kufa	PROPN
ajbmeb-1080	303	53	,	,	PUNCT
ajbmeb-1080	303	54	105	105	NUM
ajbmeb-1080	303	55	-	-	SYM
ajbmeb-1080	303	56	83	83	NUM
ajbmeb-1080	303	57	.	.	PUNCT
ajbmeb-1080	304	1	unpublished	unpublished	PROPN
ajbmeb-1080	304	2	ma	ma	PROPN
ajbmeb-1080	304	3	,	,	PUNCT
ajbmeb-1080	304	4	17	17	NUM
ajbmeb-1080	304	5	-1	-1	NOUN
ajbmeb-1080	304	6	.	.	PUNCT
ajbmeb-1080	305	1	23	23	NUM
ajbmeb-1080	305	2	.	.	PUNCT
ajbmeb-1080	306	1	rasha	rasha	PROPN
ajbmeb-1080	306	2	jihad	jihad	PROPN
ajbmeb-1080	306	3	younes	younes	PROPN
ajbmeb-1080	306	4	sabah	sabah	PROPN
ajbmeb-1080	306	5	,	,	PUNCT
ajbmeb-1080	306	6	(	(	PUNCT
ajbmeb-1080	306	7	2021	2021	NUM
ajbmeb-1080	306	8	)	)	PUNCT
ajbmeb-1080	306	9	,	,	PUNCT
ajbmeb-1080	306	10	the	the	DET
ajbmeb-1080	306	11	reality	reality	NOUN
ajbmeb-1080	306	12	of	of	ADP
ajbmeb-1080	306	13	the	the	DET
ajbmeb-1080	306	14	internal	internal	ADJ
ajbmeb-1080	306	15	control	control	NOUN
ajbmeb-1080	306	16	system	system	NOUN
ajbmeb-1080	306	17	in	in	ADP
ajbmeb-1080	306	18	the	the	DET
ajbmeb-1080	306	19	income	income	NOUN
ajbmeb-1080	306	20	tax	tax	NOUN
ajbmeb-1080	306	21	departments	department	NOUN
ajbmeb-1080	306	22	and	and	CCONJ
ajbmeb-1080	306	23	its	its	PRON
ajbmeb-1080	306	24	impact	impact	NOUN
ajbmeb-1080	306	25	on	on	ADP
ajbmeb-1080	306	26	the	the	DET
ajbmeb-1080	306	27	income	income	NOUN
ajbmeb-1080	306	28	tax	tax	NOUN
ajbmeb-1080	306	29	system	system	NOUN
ajbmeb-1080	306	30	achieving	achieve	VERB
ajbmeb-1080	306	31	its	its	PRON
ajbmeb-1080	306	32	objectives	objective	NOUN
ajbmeb-1080	306	33	,	,	PUNCT
ajbmeb-1080	306	34	an	an	DET
ajbmeb-1080	306	35	-	-	PUNCT
ajbmeb-1080	306	36	najah	najah	ADJ
ajbmeb-1080	306	37	national	national	ADJ
ajbmeb-1080	306	38	university	university	NOUN
ajbmeb-1080	306	39	,	,	PUNCT
ajbmeb-1080	306	40	college	college	NOUN
ajbmeb-1080	306	41	of	of	ADP
ajbmeb-1080	306	42	graduate	graduate	NOUN
ajbmeb-1080	306	43	studies	study	NOUN
ajbmeb-1080	306	44	,	,	PUNCT
ajbmeb-1080	306	45	palestine	palestine	PROPN
ajbmeb-1080	306	46	,	,	PUNCT
ajbmeb-1080	306	47	92	92	NUM
ajbmeb-1080	306	48	-	-	SYM
ajbmeb-1080	306	49	1	1	NUM
ajbmeb-1080	306	50	.	.	NUM
ajbmeb-1080	306	51	24	24	NUM
ajbmeb-1080	306	52	.	.	PUNCT
ajbmeb-1080	307	1	saini	saini	PROPN
ajbmeb-1080	307	2	,	,	PUNCT
ajbmeb-1080	307	3	hanan	hanan	PROPN
ajbmeb-1080	307	4	,	,	PUNCT
ajbmeb-1080	307	5	shahhan	shahhan	PROPN
ajbmeb-1080	307	6	,	,	PUNCT
ajbmeb-1080	307	7	somaya	somaya	PROPN
ajbmeb-1080	307	8	(	(	PUNCT
ajbmeb-1080	307	9	2019	2019	NUM
ajbmeb-1080	307	10	)	)	PUNCT
ajbmeb-1080	307	11	,	,	PUNCT
ajbmeb-1080	307	12	the	the	DET
ajbmeb-1080	307	13	impact	impact	NOUN
ajbmeb-1080	307	14	of	of	ADP
ajbmeb-1080	307	15	capital	capital	NOUN
ajbmeb-1080	307	16	cost	cost	NOUN
ajbmeb-1080	307	17	on	on	ADP
ajbmeb-1080	307	18	investment	investment	NOUN
ajbmeb-1080	307	19	decisionmaking	decisionmake	VERB
ajbmeb-1080	307	20	in	in	ADP
ajbmeb-1080	307	21	the	the	DET
ajbmeb-1080	307	22	economic	economic	ADJ
ajbmeb-1080	307	23	enterprise	enterprise	NOUN
ajbmeb-1080	307	24	,	,	PUNCT
ajbmeb-1080	307	25	(	(	PUNCT
ajbmeb-1080	307	26	case	case	NOUN
ajbmeb-1080	307	27	study	study	NOUN
ajbmeb-1080	307	28	of	of	ADP
ajbmeb-1080	307	29	the	the	DET
ajbmeb-1080	307	30	ibash	ibash	NOUN
ajbmeb-1080	307	31	public	public	NOUN
ajbmeb-1080	307	32	works	work	VERB
ajbmeb-1080	307	33	corporation	corporation	NOUN
ajbmeb-1080	307	34	in	in	ADP
ajbmeb-1080	307	35	adrar	adrar	NOUN
ajbmeb-1080	307	36	)	)	PUNCT
ajbmeb-1080	307	37	,	,	PUNCT
ajbmeb-1080	307	38	ahmed	ahmed	PROPN
ajbmeb-1080	307	39	daraya	daraya	PROPN
ajbmeb-1080	307	40	university	university	PROPN
ajbmeb-1080	307	41	,	,	PUNCT
ajbmeb-1080	307	42	department	department	NOUN
ajbmeb-1080	307	43	of	of	ADP
ajbmeb-1080	307	44	commercial	commercial	ADJ
ajbmeb-1080	307	45	sciences	sciences	PROPN
ajbmeb-1080	307	46	,	,	PUNCT
ajbmeb-1080	307	47	59	59	NUM
ajbmeb-1080	307	48	-	-	SYM
ajbmeb-1080	307	49	1	1	NUM
ajbmeb-1080	307	50	.	.	PUNCT
ajbmeb-1080	307	51	25	25	NUM
ajbmeb-1080	307	52	.	.	X
ajbmeb-1080	308	1	sufyan	sufyan	PROPN
ajbmeb-1080	308	2	,	,	PUNCT
ajbmeb-1080	308	3	boujemaa	boujemaa	PROPN
ajbmeb-1080	308	4	,	,	PUNCT
ajbmeb-1080	308	5	fella	fella	PROPN
ajbmeb-1080	308	6	,	,	PUNCT
ajbmeb-1080	308	7	jaadi	jaadi	NOUN
ajbmeb-1080	308	8	,	,	PUNCT
ajbmeb-1080	308	9	and	and	CCONJ
ajbmeb-1080	308	10	sawsan	sawsan	ADJ
ajbmeb-1080	308	11	,	,	PUNCT
ajbmeb-1080	308	12	ben	ben	PROPN
ajbmeb-1080	308	13	senussi	senussi	PROPN
ajbmeb-1080	308	14	,	,	PUNCT
ajbmeb-1080	308	15	(	(	PUNCT
ajbmeb-1080	308	16	2017	2017	NUM
ajbmeb-1080	308	17	)	)	PUNCT
ajbmeb-1080	308	18	,	,	PUNCT
ajbmeb-1080	308	19	evaluation	evaluation	NOUN
ajbmeb-1080	308	20	of	of	ADP
ajbmeb-1080	308	21	the	the	DET
ajbmeb-1080	308	22	internal	internal	ADJ
ajbmeb-1080	308	23	control	control	NOUN
ajbmeb-1080	308	24	system	system	NOUN
ajbmeb-1080	308	25	in	in	ADP
ajbmeb-1080	308	26	inventory	inventory	NOUN
ajbmeb-1080	308	27	management	management	NOUN
ajbmeb-1080	308	28	,	,	PUNCT
ajbmeb-1080	308	29	a	a	DET
ajbmeb-1080	308	30	case	case	NOUN
ajbmeb-1080	308	31	study	study	NOUN
ajbmeb-1080	308	32	of	of	ADP
ajbmeb-1080	308	33	the	the	DET
ajbmeb-1080	308	34	m'sila	m'sila	NOUN
ajbmeb-1080	308	35	milk	milk	NOUN
ajbmeb-1080	308	36	brood	brood	NOUN
ajbmeb-1080	308	37	corporation	corporation	NOUN
ajbmeb-1080	308	38	.	.	PUNCT
ajbmeb-1080	309	1	26	26	NUM
ajbmeb-1080	309	2	.	.	PUNCT
ajbmeb-1080	310	1	al	al	PROPN
ajbmeb-1080	310	2	-	-	PUNCT
ajbmeb-1080	310	3	sharida	sharida	PROPN
ajbmeb-1080	310	4	,	,	PUNCT
ajbmeb-1080	310	5	nadia	nadia	PROPN
ajbmeb-1080	310	6	and	and	CCONJ
ajbmeb-1080	310	7	al	al	PROPN
ajbmeb-1080	310	8	-	-	PUNCT
ajbmeb-1080	310	9	samarrai	samarrai	PROPN
ajbmeb-1080	310	10	,	,	PUNCT
ajbmeb-1080	310	11	ammar	ammar	PROPN
ajbmeb-1080	310	12	(	(	PUNCT
ajbmeb-1080	310	13	2021	2021	NUM
ajbmeb-1080	310	14	)	)	PUNCT
ajbmeb-1080	310	15	,	,	PUNCT
ajbmeb-1080	310	16	the	the	DET
ajbmeb-1080	310	17	role	role	NOUN
ajbmeb-1080	310	18	of	of	ADP
ajbmeb-1080	310	19	using	use	VERB
ajbmeb-1080	310	20	automated	automate	VERB
ajbmeb-1080	310	21	accounting	accounting	NOUN
ajbmeb-1080	310	22	systems	system	NOUN
ajbmeb-1080	310	23	technology	technology	NOUN
ajbmeb-1080	310	24	in	in	ADP
ajbmeb-1080	310	25	enhancing	enhance	VERB
ajbmeb-1080	310	26	the	the	DET
ajbmeb-1080	310	27	efficiency	efficiency	NOUN
ajbmeb-1080	310	28	and	and	CCONJ
ajbmeb-1080	310	29	effectiveness	effectiveness	NOUN
ajbmeb-1080	310	30	of	of	ADP
ajbmeb-1080	310	31	the	the	DET
ajbmeb-1080	310	32	internal	internal	ADJ
ajbmeb-1080	310	33	control	control	NOUN
ajbmeb-1080	310	34	system	system	NOUN
ajbmeb-1080	310	35	.	.	PUNCT
ajbmeb-1080	311	1	an	an	DET
ajbmeb-1080	311	2	analytical	analytical	ADJ
ajbmeb-1080	311	3	study	study	NOUN
ajbmeb-1080	311	4	of	of	ADP
ajbmeb-1080	311	5	a	a	DET
ajbmeb-1080	311	6	sample	sample	NOUN
ajbmeb-1080	311	7	of	of	ADP
ajbmeb-1080	311	8	employees	employee	NOUN
ajbmeb-1080	311	9	working	work	VERB
ajbmeb-1080	311	10	in	in	ADP
ajbmeb-1080	311	11	accounting	accounting	NOUN
ajbmeb-1080	311	12	and	and	CCONJ
ajbmeb-1080	311	13	auditing	auditing	NOUN
ajbmeb-1080	311	14	departments	department	NOUN
ajbmeb-1080	311	15	in	in	ADP
ajbmeb-1080	311	16	bahraini	bahraini	ADJ
ajbmeb-1080	311	17	universities	university	NOUN
ajbmeb-1080	311	18	.	.	PUNCT
ajbmeb-1080	312	1	journal	journal	PROPN
ajbmeb-1080	312	2	of	of	ADP
ajbmeb-1080	312	3	accounting	accounting	NOUN
ajbmeb-1080	312	4	and	and	CCONJ
ajbmeb-1080	312	5	financial	financial	ADJ
ajbmeb-1080	312	6	studies	study	NOUN
ajbmeb-1080	312	7	.	.	PUNCT
ajbmeb-1080	313	1	the	the	DET
ajbmeb-1080	313	2	second	second	ADJ
ajbmeb-1080	313	3	international	international	ADJ
ajbmeb-1080	313	4	and	and	CCONJ
ajbmeb-1080	313	5	fourth	fourth	ADJ
ajbmeb-1080	313	6	national	national	ADJ
ajbmeb-1080	313	7	scientific	scientific	ADJ
ajbmeb-1080	313	8	conference	conference	NOUN
ajbmeb-1080	313	9	pp	pp	X
ajbmeb-1080	313	10	.	.	PUNCT
ajbmeb-1080	314	1	120	120	NUM
ajbmeb-1080	314	2	-	-	SYM
ajbmeb-1080	314	3	155	155	NUM
ajbmeb-1080	314	4	.	.	PUNCT
ajbmeb-1080	315	1	27	27	NUM
ajbmeb-1080	315	2	.	.	PUNCT
ajbmeb-1080	316	1	shehata	shehata	PROPN
ajbmeb-1080	316	2	,	,	PUNCT
ajbmeb-1080	316	3	al	al	PROPN
ajbmeb-1080	316	4	-	-	PUNCT
ajbmeb-1080	316	5	sayed	say	VERB
ajbmeb-1080	316	6	,	,	PUNCT
ajbmeb-1080	316	7	(	(	PUNCT
ajbmeb-1080	316	8	2018	2018	NUM
ajbmeb-1080	316	9	)	)	PUNCT
ajbmeb-1080	316	10	,	,	PUNCT
ajbmeb-1080	316	11	basics	basic	NOUN
ajbmeb-1080	316	12	of	of	ADP
ajbmeb-1080	316	13	control	control	NOUN
ajbmeb-1080	316	14	and	and	CCONJ
ajbmeb-1080	316	15	internal	internal	ADJ
ajbmeb-1080	316	16	auditing	auditing	NOUN
ajbmeb-1080	316	17	,	,	PUNCT
ajbmeb-1080	316	18	university	university	NOUN
ajbmeb-1080	316	19	education	education	NOUN
ajbmeb-1080	316	20	house	house	PROPN
ajbmeb-1080	316	21	,	,	PUNCT
ajbmeb-1080	316	22	alexandria	alexandria	PROPN
ajbmeb-1080	316	23	28	28	NUM
ajbmeb-1080	316	24	.	.	PUNCT
ajbmeb-1080	317	1	shuaib	shuaib	PROPN
ajbmeb-1080	317	2	amman	amman	PROPN
ajbmeb-1080	317	3	,	,	PUNCT
ajbmeb-1080	317	4	jaber	jaber	PROPN
ajbmeb-1080	317	5	damesh	damesh	PROPN
ajbmeb-1080	317	6	,	,	PUNCT
ajbmeb-1080	317	7	adel	adel	PROPN
ajbmeb-1080	317	8	soleimani	soleimani	PROPN
ajbmeb-1080	317	9	,	,	PUNCT
ajbmeb-1080	317	10	intisar	intisar	PROPN
ajbmeb-1080	317	11	dahah	dahah	NOUN
ajbmeb-1080	317	12	,	,	PUNCT
ajbmeb-1080	317	13	(	(	PUNCT
ajbmeb-1080	317	14	2022	2022	NUM
ajbmeb-1080	317	15	)	)	PUNCT
ajbmeb-1080	317	16	,	,	PUNCT
ajbmeb-1080	317	17	the	the	DET
ajbmeb-1080	317	18	role	role	NOUN
ajbmeb-1080	317	19	of	of	ADP
ajbmeb-1080	317	20	internal	internal	ADJ
ajbmeb-1080	317	21	auditing	auditing	NOUN
ajbmeb-1080	317	22	in	in	ADP
ajbmeb-1080	317	23	improving	improve	VERB
ajbmeb-1080	317	24	the	the	DET
ajbmeb-1080	317	25	internal	internal	ADJ
ajbmeb-1080	317	26	control	control	NOUN
ajbmeb-1080	317	27	system	system	NOUN
ajbmeb-1080	317	28	in	in	ADP
ajbmeb-1080	317	29	the	the	DET
ajbmeb-1080	317	30	organization	organization	NOUN
ajbmeb-1080	317	31	american	american	PROPN
ajbmeb-1080	317	32	journal	journal	PROPN
ajbmeb-1080	317	33	of	of	ADP
ajbmeb-1080	317	34	business	business	NOUN
ajbmeb-1080	317	35	management	management	NOUN
ajbmeb-1080	317	36	,	,	PUNCT
ajbmeb-1080	317	37	economics	economic	NOUN
ajbmeb-1080	317	38	and	and	CCONJ
ajbmeb-1080	317	39	banking	banking	NOUN
ajbmeb-1080	317	40	volume	volume	NOUN
ajbmeb-1080	317	41	14	14	NUM
ajbmeb-1080	317	42	july	july	PROPN
ajbmeb-1080	317	43	,	,	PUNCT
ajbmeb-1080	317	44	2023	2023	NUM
ajbmeb-1080	317	45	p	p	NOUN
ajbmeb-1080	317	46	a	a	PRON
ajbmeb-1080	317	47	g	g	NOUN
ajbmeb-1080	317	48	e	e	NOUN
ajbmeb-1080	317	49	|	|	ADV
ajbmeb-1080	317	50	126	126	NUM
ajbmeb-1080	317	51	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1080	317	52	29	29	NUM
ajbmeb-1080	317	53	.	.	PUNCT
ajbmeb-1080	318	1	cheng	cheng	PROPN
ajbmeb-1080	318	2	,	,	PUNCT
ajbmeb-1080	318	3	m.	m.	NOUN
ajbmeb-1080	318	4	,	,	PUNCT
ajbmeb-1080	318	5	dhaliwal	dhaliwal	PROPN
ajbmeb-1080	318	6	,	,	PUNCT
ajbmeb-1080	318	7	d.	d.	PROPN
ajbmeb-1080	318	8	,	,	PUNCT
ajbmeb-1080	318	9	&	&	CCONJ
ajbmeb-1080	318	10	zhang	zhang	PROPN
ajbmeb-1080	318	11	,	,	PUNCT
ajbmeb-1080	318	12	y	y	PROPN
ajbmeb-1080	318	13	,	,	PUNCT
ajbmeb-1080	318	14	(	(	PUNCT
ajbmeb-1080	318	15	2018	2018	NUM
ajbmeb-1080	318	16	)	)	PUNCT
ajbmeb-1080	318	17	,	,	PUNCT
ajbmeb-1080	318	18	does	do	AUX
ajbmeb-1080	318	19	investment	investment	NOUN
ajbmeb-1080	318	20	efficiency	efficiency	NOUN
ajbmeb-1080	318	21	improve	improve	VERB
ajbmeb-1080	318	22	after	after	ADP
ajbmeb-1080	318	23	the	the	DET
ajbmeb-1080	318	24	disclosure	disclosure	NOUN
ajbmeb-1080	318	25	of	of	ADP
ajbmeb-1080	318	26	material	material	NOUN
ajbmeb-1080	318	27	weaknesses	weakness	NOUN
ajbmeb-1080	318	28	in	in	ADP
ajbmeb-1080	318	29	internal	internal	ADJ
ajbmeb-1080	318	30	control	control	NOUN
ajbmeb-1080	318	31	over	over	ADP
ajbmeb-1080	318	32	financial	financial	ADJ
ajbmeb-1080	318	33	reporting	reporting	NOUN
ajbmeb-1080	318	34	?	?	PUNCT
ajbmeb-1080	318	35	.	.	PUNCT
ajbmeb-1080	319	1	journal	journal	PROPN
ajbmeb-1080	319	2	of	of	ADP
ajbmeb-1080	319	3	accounting	accounting	NOUN
ajbmeb-1080	319	4	and	and	CCONJ
ajbmeb-1080	319	5	economics	economic	NOUN
ajbmeb-1080	319	6	,	,	PUNCT
ajbmeb-1080	319	7	56(1	56(1	NUM
ajbmeb-1080	319	8	)	)	PUNCT
ajbmeb-1080	319	9	,	,	PUNCT
ajbmeb-1080	319	10	1	1	NUM
ajbmeb-1080	319	11	-	-	SYM
ajbmeb-1080	319	12	18	18	NUM
ajbmeb-1080	319	13	.	.	NOUN
ajbmeb-1080	319	14	30	30	NUM
ajbmeb-1080	319	15	.	.	PUNCT
ajbmeb-1080	320	1	chen	chen	PROPN
ajbmeb-1080	320	2	,	,	PUNCT
ajbmeb-1080	320	3	i.	i.	PROPN
ajbmeb-1080	320	4	j.	j.	PROPN
ajbmeb-1080	320	5	,	,	PUNCT
ajbmeb-1080	320	6	&	&	CCONJ
ajbmeb-1080	320	7	chen	chen	PROPN
ajbmeb-1080	320	8	,	,	PUNCT
ajbmeb-1080	320	9	s.	s.	PROPN
ajbmeb-1080	320	10	s	s	PROPN
ajbmeb-1080	320	11	,	,	PUNCT
ajbmeb-1080	320	12	(	(	PUNCT
ajbmeb-1080	320	13	2017	2017	NUM
ajbmeb-1080	320	14	)	)	PUNCT
ajbmeb-1080	320	15	,	,	PUNCT
ajbmeb-1080	320	16	corporate	corporate	ADJ
ajbmeb-1080	320	17	governance	governance	NOUN
ajbmeb-1080	320	18	and	and	CCONJ
ajbmeb-1080	320	19	the	the	DET
ajbmeb-1080	320	20	investment	investment	NOUN
ajbmeb-1080	320	21	efficiency	efficiency	NOUN
ajbmeb-1080	320	22	of	of	ADP
ajbmeb-1080	320	23	diversified	diversified	ADJ
ajbmeb-1080	320	24	corporate	corporate	ADJ
ajbmeb-1080	320	25	asset	asset	NOUN
ajbmeb-1080	320	26	buyers	buyer	NOUN
ajbmeb-1080	320	27	.	.	PUNCT
ajbmeb-1080	321	1	journal	journal	NOUN
ajbmeb-1080	321	2	of	of	ADP
ajbmeb-1080	321	3	applied	apply	VERB
ajbmeb-1080	321	4	corporate	corporate	ADJ
ajbmeb-1080	321	5	finance	finance	NOUN
ajbmeb-1080	321	6	,	,	PUNCT
ajbmeb-1080	321	7	29(1	29(1	NUM
ajbmeb-1080	321	8	)	)	PUNCT
ajbmeb-1080	321	9	,	,	PUNCT
ajbmeb-1080	321	10	99	99	NUM
ajbmeb-1080	321	11	-	-	SYM
ajbmeb-1080	321	12	114	114	NUM
ajbmeb-1080	321	13	.	.	PUNCT
ajbmeb-1080	322	1	31	31	NUM
ajbmeb-1080	322	2	.	.	PUNCT
ajbmeb-1080	323	1	-eisdorferassaf	-eisdorferassaf	PROPN
ajbmeb-1080	323	2	,	,	PUNCT
ajbmeb-1080	323	3	carmelo	carmelo	NOUN
ajbmeb-1080	323	4	giaccotto	giaccotto	NOUN
ajbmeb-1080	323	5	,	,	PUNCT
ajbmeb-1080	323	6	reilly	reilly	ADV
ajbmeb-1080	323	7	white	white	ADJ
ajbmeb-1080	323	8	,	,	PUNCT
ajbmeb-1080	323	9	(	(	PUNCT
ajbmeb-1080	323	10	2018	2018	NUM
ajbmeb-1080	323	11	)	)	PUNCT
ajbmeb-1080	323	12	,	,	PUNCT
ajbmeb-1080	323	13	capital	capital	NOUN
ajbmeb-1080	323	14	structure	structure	NOUN
ajbmeb-1080	323	15	,	,	PUNCT
ajbmeb-1080	323	16	executive	executive	NOUN
ajbmeb-1080	323	17	compensation	compensation	NOUN
ajbmeb-1080	323	18	,	,	PUNCT
ajbmeb-1080	323	19	and	and	CCONJ
ajbmeb-1080	323	20	investment	investment	NOUN
ajbmeb-1080	323	21	efficiency	efficiency	NOUN
ajbmeb-1080	323	22	,	,	PUNCT
ajbmeb-1080	323	23	journal	journal	NOUN
ajbmeb-1080	323	24	of	of	ADP
ajbmeb-1080	323	25	banking	banking	NOUN
ajbmeb-1080	323	26	&	&	CCONJ
ajbmeb-1080	323	27	finance	finance	PROPN
ajbmeb-1080	323	28	32	32	NUM
ajbmeb-1080	323	29	.	.	PUNCT
ajbmeb-1080	324	1	gao	gao	PROPN
ajbmeb-1080	324	2	,	,	PUNCT
ajbmeb-1080	324	3	r.	r.	PROPN
ajbmeb-1080	324	4	,	,	PUNCT
ajbmeb-1080	324	5	&	&	CCONJ
ajbmeb-1080	324	6	yu	yu	PROPN
ajbmeb-1080	324	7	,	,	PUNCT
ajbmeb-1080	324	8	x.	x.	NOUN
ajbmeb-1080	324	9	(	(	PUNCT
ajbmeb-1080	324	10	2018	2018	NUM
ajbmeb-1080	324	11	)	)	PUNCT
ajbmeb-1080	324	12	.	.	PUNCT
ajbmeb-1080	325	1	how	how	SCONJ
ajbmeb-1080	325	2	to	to	PART
ajbmeb-1080	325	3	measure	measure	VERB
ajbmeb-1080	325	4	capital	capital	NOUN
ajbmeb-1080	325	5	investment	investment	NOUN
ajbmeb-1080	325	6	efficiency	efficiency	NOUN
ajbmeb-1080	325	7	:	:	PUNCT
ajbmeb-1080	325	8	a	a	DET
ajbmeb-1080	325	9	literature	literature	NOUN
ajbmeb-1080	325	10	synthesis	synthesis	NOUN
ajbmeb-1080	325	11	.	.	PUNCT
ajbmeb-1080	326	1	accounting	accounting	NOUN
ajbmeb-1080	326	2	&	&	CCONJ
ajbmeb-1080	326	3	finance	finance	PROPN
ajbmeb-1080	326	4	.	.	PUNCT
ajbmeb-1080	327	1	online	online	ADJ
ajbmeb-1080	327	2	version	version	NOUN
ajbmeb-1080	327	3	of	of	ADP
ajbmeb-1080	327	4	record	record	NOUN
ajbmeb-1080	327	5	before	before	ADP
ajbmeb-1080	327	6	inclusion	inclusion	NOUN
ajbmeb-1080	327	7	in	in	ADP
ajbmeb-1080	327	8	an	an	DET
ajbmeb-1080	327	9	issue	issue	NOUN
ajbmeb-1080	327	10	.	.	PUNCT
ajbmeb-1080	328	1	33	33	NUM
ajbmeb-1080	328	2	.	.	PUNCT
ajbmeb-1080	328	3	garcía‐sánchez	garcía‐sánchez	PROPN
ajbmeb-1080	328	4	,	,	PUNCT
ajbmeb-1080	328	5	i.	i.	NOUN
ajbmeb-1080	328	6	m.	m.	PROPN
ajbmeb-1080	328	7	,	,	PUNCT
ajbmeb-1080	328	8	&	&	CCONJ
ajbmeb-1080	328	9	garcía‐meca	garcía‐meca	PROPN
ajbmeb-1080	328	10	,	,	PUNCT
ajbmeb-1080	328	11	e.	e.	PROPN
ajbmeb-1080	328	12	(	(	PUNCT
ajbmeb-1080	328	13	2018	2018	NUM
ajbmeb-1080	328	14	)	)	PUNCT
ajbmeb-1080	328	15	.	.	PUNCT
ajbmeb-1080	329	1	do	do	AUX
ajbmeb-1080	329	2	talented	talented	ADJ
ajbmeb-1080	329	3	managers	manager	NOUN
ajbmeb-1080	329	4	invest	invest	VERB
ajbmeb-1080	329	5	more	more	ADV
ajbmeb-1080	329	6	efficiently	efficiently	ADV
ajbmeb-1080	329	7	?	?	PUNCT
ajbmeb-1080	330	1	the	the	DET
ajbmeb-1080	330	2	moderating	moderate	VERB
ajbmeb-1080	330	3	role	role	NOUN
ajbmeb-1080	330	4	of	of	ADP
ajbmeb-1080	330	5	corporate	corporate	ADJ
ajbmeb-1080	330	6	governance	governance	NOUN
ajbmeb-1080	330	7	mechanisms	mechanism	NOUN
ajbmeb-1080	330	8	.	.	PUNCT
ajbmeb-1080	331	1	corporate	corporate	ADJ
ajbmeb-1080	331	2	governance	governance	NOUN
ajbmeb-1080	331	3	:	:	PUNCT
ajbmeb-1080	331	4	an	an	DET
ajbmeb-1080	331	5	international	international	ADJ
ajbmeb-1080	331	6	review	review	NOUN
ajbmeb-1080	331	7	,	,	PUNCT
ajbmeb-1080	331	8	26(4	26(4	NUM
ajbmeb-1080	331	9	)	)	PUNCT
ajbmeb-1080	331	10	,	,	PUNCT
ajbmeb-1080	331	11	238254	238254	NUM
ajbmeb-1080	331	12	.	.	PUNCT
ajbmeb-1080	332	1	34	34	NUM
ajbmeb-1080	332	2	.	.	PUNCT
ajbmeb-1080	332	3	gan	gan	PROPN
ajbmeb-1080	332	4	,	,	PUNCT
ajbmeb-1080	332	5	h	h	NOUN
ajbmeb-1080	332	6	,	,	PUNCT
ajbmeb-1080	332	7	(	(	PUNCT
ajbmeb-1080	332	8	2015	2015	NUM
ajbmeb-1080	332	9	)	)	PUNCT
ajbmeb-1080	332	10	,	,	PUNCT
ajbmeb-1080	332	11	ceo	ceo	NOUN
ajbmeb-1080	332	12	managerial	managerial	ADJ
ajbmeb-1080	332	13	ability	ability	NOUN
ajbmeb-1080	332	14	,	,	PUNCT
ajbmeb-1080	332	15	corporate	corporate	ADJ
ajbmeb-1080	332	16	investment	investment	NOUN
ajbmeb-1080	332	17	quality	quality	NOUN
ajbmeb-1080	332	18	,	,	PUNCT
ajbmeb-1080	332	19	and	and	CCONJ
ajbmeb-1080	332	20	the	the	DET
ajbmeb-1080	332	21	value	value	NOUN
ajbmeb-1080	332	22	of	of	ADP
ajbmeb-1080	332	23	cash	cash	NOUN
ajbmeb-1080	332	24	.	.	PUNCT
ajbmeb-1080	333	1	phd	phd	NOUN
ajbmeb-1080	333	2	thesis	thesis	PROPN
ajbmeb-1080	333	3	,	,	PUNCT
ajbmeb-1080	333	4	virginia	virginia	PROPN
ajbmeb-1080	333	5	commonwealth	commonwealth	PROPN
ajbmeb-1080	333	6	university	university	PROPN
ajbmeb-1080	333	7	35	35	NUM
ajbmeb-1080	333	8	.	.	PUNCT
ajbmeb-1080	334	1	horngren	horngren	PROPN
ajbmeb-1080	334	2	,	,	PUNCT
ajbmeb-1080	334	3	charles	charle	NOUN
ajbmeb-1080	334	4	,	,	PUNCT
ajbmeb-1080	334	5	t.	t.	PROPN
ajbmeb-1080	334	6	g.	g.	PROPN
ajbmeb-1080	334	7	l.sundem	l.sundem	PROPN
ajbmeb-1080	334	8	&	&	CCONJ
ajbmeb-1080	334	9	william	william	PROPN
ajbmeb-1080	334	10	,	,	PUNCT
ajbmeb-1080	334	11	o.	o.	PROPN
ajbmeb-1080	334	12	stratton	stratton	PROPN
ajbmeb-1080	334	13	,	,	PUNCT
ajbmeb-1080	334	14	(	(	PUNCT
ajbmeb-1080	334	15	2018	2018	NUM
ajbmeb-1080	334	16	)	)	PUNCT
ajbmeb-1080	334	17	.	.	PUNCT
ajbmeb-1080	335	1	introduction	introduction	NOUN
ajbmeb-1080	335	2	to	to	ADP
ajbmeb-1080	335	3	management	management	NOUN
ajbmeb-1080	335	4	accounting	accounting	NOUN
ajbmeb-1080	335	5	.	.	PUNCT
ajbmeb-1080	336	1	eleventh	eleventh	PROPN
ajbmeb-1080	336	2	edition	edition	PROPN
ajbmeb-1080	336	3	prentice	prentice	PROPN
ajbmeb-1080	336	4	hall	hall	PROPN
ajbmeb-1080	336	5	international	international	PROPN
ajbmeb-1080	336	6	.	.	PUNCT
ajbmeb-1080	337	1	36	36	NUM
ajbmeb-1080	337	2	.	.	X
ajbmeb-1080	337	3	houcine	houcine	PROPN
ajbmeb-1080	337	4	,	,	PUNCT
ajbmeb-1080	337	5	a.	a.	NOUN
ajbmeb-1080	337	6	(	(	PUNCT
ajbmeb-1080	337	7	2017	2017	NUM
ajbmeb-1080	337	8	)	)	PUNCT
ajbmeb-1080	337	9	.	.	PUNCT
ajbmeb-1080	338	1	the	the	DET
ajbmeb-1080	338	2	effect	effect	NOUN
ajbmeb-1080	338	3	of	of	ADP
ajbmeb-1080	338	4	financial	financial	ADJ
ajbmeb-1080	338	5	reporting	reporting	NOUN
ajbmeb-1080	338	6	quality	quality	NOUN
ajbmeb-1080	338	7	on	on	ADP
ajbmeb-1080	338	8	corporate	corporate	ADJ
ajbmeb-1080	338	9	investment	investment	NOUN
ajbmeb-1080	338	10	efficiency	efficiency	NOUN
ajbmeb-1080	338	11	:	:	PUNCT
ajbmeb-1080	338	12	evidence	evidence	NOUN
ajbmeb-1080	338	13	from	from	ADP
ajbmeb-1080	338	14	the	the	DET
ajbmeb-1080	338	15	tunisian	tunisian	ADJ
ajbmeb-1080	338	16	stock	stock	NOUN
ajbmeb-1080	338	17	market	market	NOUN
ajbmeb-1080	338	18	.	.	PUNCT
ajbmeb-1080	339	1	research	research	NOUN
ajbmeb-1080	339	2	in	in	ADP
ajbmeb-1080	339	3	international	international	ADJ
ajbmeb-1080	339	4	business	business	NOUN
ajbmeb-1080	339	5	and	and	CCONJ
ajbmeb-1080	339	6	finance	finance	NOUN
ajbmeb-1080	339	7	,	,	PUNCT
ajbmeb-1080	339	8	42	42	NUM
ajbmeb-1080	339	9	,	,	PUNCT
ajbmeb-1080	339	10	321337	321337	NUM
ajbmeb-1080	339	11	.	.	PUNCT
ajbmeb-1080	340	1	37	37	NUM
ajbmeb-1080	340	2	.	.	PUNCT
ajbmeb-1080	341	1	jin	jin	NOUN
ajbmeb-1080	341	2	,	,	PUNCT
ajbmeb-1080	341	3	x.	x.	PROPN
ajbmeb-1080	341	4	,	,	PUNCT
ajbmeb-1080	341	5	&	&	CCONJ
ajbmeb-1080	341	6	yu	yu	PROPN
ajbmeb-1080	341	7	,	,	PUNCT
ajbmeb-1080	341	8	j.	j.	PROPN
ajbmeb-1080	341	9	(	(	PUNCT
ajbmeb-1080	341	10	2018	2018	NUM
ajbmeb-1080	341	11	)	)	PUNCT
ajbmeb-1080	341	12	.	.	PUNCT
ajbmeb-1080	342	1	government	government	NOUN
ajbmeb-1080	342	2	governance	governance	NOUN
ajbmeb-1080	342	3	,	,	PUNCT
ajbmeb-1080	342	4	executive	executive	ADJ
ajbmeb-1080	342	5	networks	network	NOUN
ajbmeb-1080	342	6	and	and	CCONJ
ajbmeb-1080	342	7	corporate	corporate	ADJ
ajbmeb-1080	342	8	investment	investment	NOUN
ajbmeb-1080	342	9	efficiency	efficiency	NOUN
ajbmeb-1080	342	10	.	.	PUNCT
ajbmeb-1080	343	1	china	china	PROPN
ajbmeb-1080	343	2	finance	finance	PROPN
ajbmeb-1080	343	3	review	review	PROPN
ajbmeb-1080	343	4	international	international	ADJ
ajbmeb-1080	343	5	,	,	PUNCT
ajbmeb-1080	343	6	8(2	8(2	NUM
ajbmeb-1080	343	7	)	)	PUNCT
ajbmeb-1080	343	8	,	,	PUNCT
ajbmeb-1080	343	9	122	122	NUM
ajbmeb-1080	343	10	-	-	SYM
ajbmeb-1080	343	11	139	139	NUM
ajbmeb-1080	343	12	.	.	PUNCT
ajbmeb-1080	344	1	38	38	NUM
ajbmeb-1080	344	2	.	.	PUNCT
ajbmeb-1080	345	1	khurana	khurana	PROPN
ajbmeb-1080	345	2	,	,	PUNCT
ajbmeb-1080	345	3	i.	i.	PROPN
ajbmeb-1080	345	4	k.	k.	PROPN
ajbmeb-1080	345	5	,	,	PUNCT
ajbmeb-1080	345	6	moser	moser	PROPN
ajbmeb-1080	345	7	,	,	PUNCT
ajbmeb-1080	345	8	w.	w.	PROPN
ajbmeb-1080	345	9	j.	j.	PROPN
ajbmeb-1080	345	10	,	,	PUNCT
ajbmeb-1080	345	11	&	&	CCONJ
ajbmeb-1080	345	12	raman	raman	PROPN
ajbmeb-1080	345	13	,	,	PUNCT
ajbmeb-1080	345	14	k.	k.	PROPN
ajbmeb-1080	345	15	k.	k.	PROPN
ajbmeb-1080	345	16	(	(	PUNCT
ajbmeb-1080	345	17	2018	2018	NUM
ajbmeb-1080	345	18	)	)	PUNCT
ajbmeb-1080	345	19	.	.	PUNCT
ajbmeb-1080	346	1	tax	tax	NOUN
ajbmeb-1080	346	2	avoidance	avoidance	NOUN
ajbmeb-1080	346	3	,	,	PUNCT
ajbmeb-1080	346	4	managerial	managerial	ADJ
ajbmeb-1080	346	5	ability	ability	NOUN
ajbmeb-1080	346	6	,	,	PUNCT
ajbmeb-1080	346	7	and	and	CCONJ
ajbmeb-1080	346	8	investment	investment	NOUN
ajbmeb-1080	346	9	efficiency	efficiency	NOUN
ajbmeb-1080	346	10	.	.	PUNCT
ajbmeb-1080	347	1	abacus	abacus	PROPN
ajbmeb-1080	347	2	,	,	PUNCT
ajbmeb-1080	347	3	54(4	54(4	NUM
ajbmeb-1080	347	4	)	)	PUNCT
ajbmeb-1080	347	5	,	,	PUNCT
ajbmeb-1080	347	6	547	547	NUM
ajbmeb-1080	347	7	-	-	SYM
ajbmeb-1080	347	8	575	575	NUM
ajbmeb-1080	347	9	.	.	NOUN
ajbmeb-1080	347	10	39	39	NUM
ajbmeb-1080	347	11	.	.	PUNCT
ajbmeb-1080	348	1	lei	lei	PROPN
ajbmeb-1080	348	2	,	,	PUNCT
ajbmeb-1080	348	3	q.	q.	PROPN
ajbmeb-1080	348	4	,	,	PUNCT
ajbmeb-1080	348	5	&	&	CCONJ
ajbmeb-1080	348	6	chen	chen	PROPN
ajbmeb-1080	348	7	,	,	PUNCT
ajbmeb-1080	348	8	h	h	NOUN
ajbmeb-1080	348	9	,	,	PUNCT
ajbmeb-1080	348	10	(	(	PUNCT
ajbmeb-1080	348	11	2019	2019	NUM
ajbmeb-1080	348	12	)	)	PUNCT
ajbmeb-1080	348	13	,	,	PUNCT
ajbmeb-1080	348	14	corporate	corporate	ADJ
ajbmeb-1080	348	15	governance	governance	NOUN
ajbmeb-1080	348	16	boundary	boundary	NOUN
ajbmeb-1080	348	17	,	,	PUNCT
ajbmeb-1080	348	18	debt	debt	NOUN
ajbmeb-1080	348	19	constraint	constraint	NOUN
ajbmeb-1080	348	20	,	,	PUNCT
ajbmeb-1080	348	21	and	and	CCONJ
ajbmeb-1080	348	22	investment	investment	NOUN
ajbmeb-1080	348	23	efficiency	efficiency	NOUN
ajbmeb-1080	348	24	.	.	PUNCT
ajbmeb-1080	349	1	emerging	emerge	VERB
ajbmeb-1080	349	2	markets	market	NOUN
ajbmeb-1080	349	3	finance	finance	NOUN
ajbmeb-1080	349	4	and	and	CCONJ
ajbmeb-1080	349	5	trade	trade	NOUN
ajbmeb-1080	349	6	,	,	PUNCT
ajbmeb-1080	349	7	55(5	55(5	NUM
ajbmeb-1080	349	8	)	)	PUNCT
ajbmeb-1080	349	9	,	,	PUNCT
ajbmeb-1080	349	10	1091	1091	NUM
ajbmeb-1080	349	11	-	-	SYM
ajbmeb-1080	349	12	1108	1108	NUM
ajbmeb-1080	349	13	40	40	NUM
ajbmeb-1080	349	14	.	.	PUNCT
ajbmeb-1080	350	1	lara	lara	PROPN
ajbmeb-1080	350	2	,	,	PUNCT
ajbmeb-1080	350	3	j.	j.	PROPN
ajbmeb-1080	350	4	m.	m.	PROPN
ajbmeb-1080	350	5	g.	g.	PROPN
ajbmeb-1080	350	6	,	,	PUNCT
ajbmeb-1080	350	7	osma	osma	PROPN
ajbmeb-1080	350	8	,	,	PUNCT
ajbmeb-1080	350	9	b.	b.	PROPN
ajbmeb-1080	350	10	g.	g.	PROPN
ajbmeb-1080	350	11	,	,	PUNCT
ajbmeb-1080	350	12	&	&	CCONJ
ajbmeb-1080	350	13	penalva	penalva	PROPN
ajbmeb-1080	350	14	,	,	PUNCT
ajbmeb-1080	350	15	f	f	PROPN
ajbmeb-1080	350	16	,	,	PUNCT
ajbmeb-1080	350	17	(	(	PUNCT
ajbmeb-1080	350	18	2016	2016	NUM
ajbmeb-1080	350	19	)	)	PUNCT
ajbmeb-1080	350	20	,	,	PUNCT
ajbmeb-1080	350	21	accounting	account	VERB
ajbmeb-1080	350	22	conservatism	conservatism	NOUN
ajbmeb-1080	350	23	and	and	CCONJ
ajbmeb-1080	350	24	firm	firm	ADJ
ajbmeb-1080	350	25	investment	investment	NOUN
ajbmeb-1080	350	26	efficiency	efficiency	NOUN
ajbmeb-1080	350	27	.	.	PUNCT
ajbmeb-1080	351	1	journal	journal	NOUN
ajbmeb-1080	351	2	of	of	ADP
ajbmeb-1080	351	3	accounting	accounting	NOUN
ajbmeb-1080	351	4	and	and	CCONJ
ajbmeb-1080	351	5	economics	economic	NOUN
ajbmeb-1080	351	6	,	,	PUNCT
ajbmeb-1080	351	7	61(1	61(1	NOUN
ajbmeb-1080	351	8	)	)	PUNCT
ajbmeb-1080	351	9	,	,	PUNCT
ajbmeb-1080	351	10	221	221	NUM
ajbmeb-1080	351	11	-	-	SYM
ajbmeb-1080	351	12	238	238	NUM
ajbmeb-1080	351	13	.	.	NOUN
ajbmeb-1080	351	14	41	41	NUM
ajbmeb-1080	351	15	.	.	PUNCT
ajbmeb-1080	352	1	masselin	masselin	PROPN
ajbmeb-1080	352	2	jean	jean	PROPN
ajbmeb-1080	352	3	luc	luc	PROPN
ajbmeb-1080	352	4	&	&	CCONJ
ajbmeb-1080	352	5	maders	maders	PROPN
ajbmeb-1080	352	6	henri	henri	PROPN
ajbmeb-1080	352	7	-	-	PUNCT
ajbmeb-1080	352	8	pierre,(2014	pierre,(2014	NOUN
ajbmeb-1080	352	9	)	)	PUNCT
ajbmeb-1080	352	10	,	,	PUNCT
ajbmeb-1080	352	11	contrôle	contrôle	PROPN
ajbmeb-1080	352	12	interne	interne	PROPN
ajbmeb-1080	352	13	des	des	X
ajbmeb-1080	352	14	risque	risque	PROPN
ajbmeb-1080	352	15	:	:	PUNCT
ajbmeb-1080	352	16	cibler	cibler	NOUN
ajbmeb-1080	352	17	–	–	PUNCT
ajbmeb-1080	352	18	évaluer	évaluer	NOUN
ajbmeb-1080	352	19	organiser	organiser	NOUN
ajbmeb-1080	352	20	–	–	PUNCT
ajbmeb-1080	352	21	piloter	piloter	PROPN
ajbmeb-1080	352	22	–	–	PUNCT
ajbmeb-1080	352	23	maitriser	maitriser	NOUN
ajbmeb-1080	352	24	,	,	PUNCT
ajbmeb-1080	352	25	2éd	2éd	ADJ
ajbmeb-1080	352	26	,	,	PUNCT
ajbmeb-1080	352	27	éditions	édition	NOUN
ajbmeb-1080	352	28	eyrolles	eyrolle	NOUN
ajbmeb-1080	352	29	,	,	PUNCT
ajbmeb-1080	352	30	paris	paris	PROPN
ajbmeb-1080	352	31	,	,	PUNCT
ajbmeb-1080	352	32	p105	p105	PROPN
ajbmeb-1080	352	33	-	-	PUNCT
ajbmeb-1080	352	34	106	106	NUM
ajbmeb-1080	352	35	.	.	PUNCT
ajbmeb-1080	353	1	42	42	NUM
ajbmeb-1080	353	2	.	.	PUNCT
ajbmeb-1080	354	1	selmer	selmer	PROPN
ajbmeb-1080	354	2	caroline	caroline	PROPN
ajbmeb-1080	354	3	,	,	PUNCT
ajbmeb-1080	354	4	)	)	PUNCT
ajbmeb-1080	354	5	2014(,la	2014(,la	PROPN
ajbmeb-1080	354	6	boite	boite	NOUN
ajbmeb-1080	354	7	à	à	X
ajbmeb-1080	354	8	outils	outils	X
ajbmeb-1080	354	9	du	du	PROPN
ajbmeb-1080	354	10	contrôle	contrôle	PROPN
ajbmeb-1080	354	11	de	de	X
ajbmeb-1080	354	12	gestion	gestion	PROPN
ajbmeb-1080	354	13	,	,	PUNCT
ajbmeb-1080	354	14	édition	édition	PROPN
ajbmeb-1080	354	15	dunod	dunod	PROPN
ajbmeb-1080	354	16	,	,	PUNCT
ajbmeb-1080	354	17	paris	paris	PROPN
ajbmeb-1080	354	18	,	,	PUNCT
ajbmeb-1080	354	19	,	,	PUNCT
ajbmeb-1080	354	20	p166	p166	PROPN
ajbmeb-1080	354	21	.	.	PROPN
ajbmeb-1080	355	1	43	43	NUM
ajbmeb-1080	355	2	.	.	PUNCT
ajbmeb-1080	356	1	walter	walter	PROPN
ajbmeb-1080	356	2	jacques,(2014	jacques,(2014	PROPN
ajbmeb-1080	356	3	)	)	PUNCT
ajbmeb-1080	356	4	,	,	PUNCT
ajbmeb-1080	356	5	le	le	X
ajbmeb-1080	356	6	contrôle	contrôle	PROPN
ajbmeb-1080	356	7	interne	interne	PROPN
ajbmeb-1080	356	8	pour	pour	PROPN
ajbmeb-1080	356	9	tous	tous	NOUN
ajbmeb-1080	356	10	,	,	PUNCT
ajbmeb-1080	356	11	les	les	X
ajbmeb-1080	356	12	cahiers	cahier	NOUN
ajbmeb-1080	356	13	de	de	X
ajbmeb-1080	356	14	44	44	NUM
ajbmeb-1080	356	15	.	.	PUNCT
ajbmeb-1080	357	1	l’entreprise	l’entreprise	NOUN
ajbmeb-1080	357	2	,	,	PUNCT
ajbmeb-1080	357	3	éditions	édition	NOUN
ajbmeb-1080	357	4	afnor	afnor	NOUN
ajbmeb-1080	357	5	,	,	PUNCT
ajbmeb-1080	357	6	p12	p12	VERB
ajbmeb-1080	357	7	.	.	PUNCT