id	sid	tid	token	lemma	pos
ajbmeb-1195	1	1	american	american	PROPN
ajbmeb-1195	1	2	journal	journal	PROPN
ajbmeb-1195	1	3	of	of	ADP
ajbmeb-1195	1	4	business	business	NOUN
ajbmeb-1195	1	5	management	management	NOUN
ajbmeb-1195	1	6	,	,	PUNCT
ajbmeb-1195	1	7	economics	economic	NOUN
ajbmeb-1195	1	8	and	and	CCONJ
ajbmeb-1195	1	9	banking	banking	NOUN
ajbmeb-1195	1	10	issn	issn	PROPN
ajbmeb-1195	1	11	(	(	PUNCT
ajbmeb-1195	1	12	e	e	NOUN
ajbmeb-1195	1	13	):	):	PUNCT
ajbmeb-1195	1	14	2832	2832	NUM
ajbmeb-1195	1	15	-	-	SYM
ajbmeb-1195	1	16	8078	8078	NUM
ajbmeb-1195	1	17	volume	volume	NOUN
ajbmeb-1195	1	18	16	16	NUM
ajbmeb-1195	1	19	,	,	PUNCT
ajbmeb-1195	1	20	|	|	ADV
ajbmeb-1195	1	21	sep	sep	PROPN
ajbmeb-1195	1	22	.	.	PROPN
ajbmeb-1195	1	23	,	,	PUNCT
ajbmeb-1195	1	24	2023	2023	NUM
ajbmeb-1195	1	25	p	p	NOUN
ajbmeb-1195	1	26	a	a	DET
ajbmeb-1195	1	27	g	g	NOUN
ajbmeb-1195	1	28	e	e	NOUN
ajbmeb-1195	1	29	|	|	ADV
ajbmeb-1195	1	30	56	56	NUM
ajbmeb-1195	1	31	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1195	1	32	forensic	forensic	ADJ
ajbmeb-1195	1	33	accounting	accounting	NOUN
ajbmeb-1195	1	34	and	and	CCONJ
ajbmeb-1195	1	35	financial	financial	ADJ
ajbmeb-1195	1	36	performance	performance	NOUN
ajbmeb-1195	1	37	of	of	ADP
ajbmeb-1195	1	38	tertiary	tertiary	ADJ
ajbmeb-1195	1	39	institutions	institution	NOUN
ajbmeb-1195	1	40	in	in	ADP
ajbmeb-1195	1	41	port	port	NOUN
ajbmeb-1195	1	42	harcourt	harcourt	PROPN
ajbmeb-1195	1	43	,	,	PUNCT
ajbmeb-1195	1	44	rivers	river	NOUN
ajbmeb-1195	1	45	state	state	NOUN
ajbmeb-1195	1	46	akinyemi	akinyemi	ADV
ajbmeb-1195	1	47	,	,	PUNCT
ajbmeb-1195	1	48	babajide	babajide	ADJ
ajbmeb-1195	1	49	oloyode	oloyode	PROPN
ajbmeb-1195	1	50	university	university	PROPN
ajbmeb-1195	1	51	of	of	ADP
ajbmeb-1195	1	52	port	port	PROPN
ajbmeb-1195	1	53	harcourt	harcourt	PROPN
ajbmeb-1195	1	54	business	business	PROPN
ajbmeb-1195	1	55	school	school	PROPN
ajbmeb-1195	1	56	babzto4real@yahoo.com	babzto4real@yahoo.com	PROPN
ajbmeb-1195	1	57	eke	eke	ADJ
ajbmeb-1195	1	58	,	,	PUNCT
ajbmeb-1195	1	59	haniel	haniel	ADJ
ajbmeb-1195	1	60	okorafor	okorafor	PROPN
ajbmeb-1195	1	61	(	(	PUNCT
ajbmeb-1195	1	62	ph.d	ph.d	PROPN
ajbmeb-1195	1	63	)	)	PUNCT
ajbmeb-1195	1	64	department	department	PROPN
ajbmeb-1195	1	65	of	of	ADP
ajbmeb-1195	1	66	port	port	NOUN
ajbmeb-1195	1	67	marketing	marketing	NOUN
ajbmeb-1195	1	68	university	university	PROPN
ajbmeb-1195	1	69	of	of	ADP
ajbmeb-1195	1	70	port	port	NOUN
ajbmeb-1195	1	71	harcourt	harcourt	PROPN
ajbmeb-1195	1	72	haniel.eke@uniport.edu.ng	haniel.eke@uniport.edu.ng	NOUN
ajbmeb-1195	1	73	a	a	DET
ajbmeb-1195	1	74	b	b	PROPN
ajbmeb-1195	1	75	s	s	ADP
ajbmeb-1195	1	76	t	t	PROPN
ajbmeb-1195	1	77	r	r	NOUN
ajbmeb-1195	1	78	a	a	DET
ajbmeb-1195	1	79	c	c	NOUN
ajbmeb-1195	1	80	t	t	NOUN
ajbmeb-1195	1	81	k	k	X
ajbmeb-1195	1	82	e	e	PROPN
ajbmeb-1195	1	83	y	y	PROPN
ajbmeb-1195	1	84	w	w	NOUN
ajbmeb-1195	1	85	o	o	NOUN
ajbmeb-1195	1	86	r	r	NOUN
ajbmeb-1195	1	87	d	d	X
ajbmeb-1195	1	88	s	s	VERB
ajbmeb-1195	1	89	the	the	DET
ajbmeb-1195	1	90	issue	issue	NOUN
ajbmeb-1195	1	91	of	of	ADP
ajbmeb-1195	1	92	fraud	fraud	NOUN
ajbmeb-1195	1	93	has	have	AUX
ajbmeb-1195	1	94	become	become	VERB
ajbmeb-1195	1	95	an	an	DET
ajbmeb-1195	1	96	omen	omen	NOUN
ajbmeb-1195	1	97	that	that	PRON
ajbmeb-1195	1	98	is	be	AUX
ajbmeb-1195	1	99	wide	wide	ADV
ajbmeb-1195	1	100	spreading	spread	VERB
ajbmeb-1195	1	101	in	in	ADP
ajbmeb-1195	1	102	almost	almost	ADV
ajbmeb-1195	1	103	all	all	DET
ajbmeb-1195	1	104	the	the	DET
ajbmeb-1195	1	105	institutions	institution	NOUN
ajbmeb-1195	1	106	of	of	ADP
ajbmeb-1195	1	107	the	the	DET
ajbmeb-1195	1	108	nation	nation	NOUN
ajbmeb-1195	1	109	;	;	PUNCT
ajbmeb-1195	1	110	curtailing	curtail	VERB
ajbmeb-1195	1	111	this	this	DET
ajbmeb-1195	1	112	ugly	ugly	ADJ
ajbmeb-1195	1	113	menace	menace	NOUN
ajbmeb-1195	1	114	has	have	AUX
ajbmeb-1195	1	115	proven	prove	VERB
ajbmeb-1195	1	116	abortive	abortive	ADJ
ajbmeb-1195	1	117	,	,	PUNCT
ajbmeb-1195	1	118	it	it	PRON
ajbmeb-1195	1	119	rather	rather	ADV
ajbmeb-1195	1	120	keeps	keep	VERB
ajbmeb-1195	1	121	growing	grow	VERB
ajbmeb-1195	1	122	even	even	ADV
ajbmeb-1195	1	123	among	among	ADP
ajbmeb-1195	1	124	the	the	DET
ajbmeb-1195	1	125	younger	young	ADJ
ajbmeb-1195	1	126	generation	generation	NOUN
ajbmeb-1195	1	127	of	of	ADP
ajbmeb-1195	1	128	today	today	NOUN
ajbmeb-1195	1	129	.	.	PUNCT
ajbmeb-1195	2	1	primarily	primarily	ADV
ajbmeb-1195	2	2	,	,	PUNCT
ajbmeb-1195	2	3	the	the	DET
ajbmeb-1195	2	4	paper	paper	NOUN
ajbmeb-1195	2	5	aims	aim	VERB
ajbmeb-1195	2	6	to	to	PART
ajbmeb-1195	2	7	investigate	investigate	VERB
ajbmeb-1195	2	8	the	the	DET
ajbmeb-1195	2	9	nexus	nexus	NOUN
ajbmeb-1195	2	10	between	between	ADP
ajbmeb-1195	2	11	forensic	forensic	ADJ
ajbmeb-1195	2	12	accounting	accounting	NOUN
ajbmeb-1195	2	13	and	and	CCONJ
ajbmeb-1195	2	14	its	its	PRON
ajbmeb-1195	2	15	tools	tool	NOUN
ajbmeb-1195	2	16	on	on	ADP
ajbmeb-1195	2	17	financial	financial	ADJ
ajbmeb-1195	2	18	performance	performance	NOUN
ajbmeb-1195	2	19	of	of	ADP
ajbmeb-1195	2	20	tertiary	tertiary	ADJ
ajbmeb-1195	2	21	institutions	institution	NOUN
ajbmeb-1195	2	22	in	in	ADP
ajbmeb-1195	2	23	port	port	NOUN
ajbmeb-1195	2	24	harcourt	harcourt	PROPN
ajbmeb-1195	2	25	,	,	PUNCT
ajbmeb-1195	2	26	rivers	river	NOUN
ajbmeb-1195	2	27	state	state	NOUN
ajbmeb-1195	2	28	;	;	PUNCT
ajbmeb-1195	2	29	its	its	PRON
ajbmeb-1195	2	30	objectives	objective	NOUN
ajbmeb-1195	2	31	specifically	specifically	ADV
ajbmeb-1195	2	32	look	look	VERB
ajbmeb-1195	2	33	to	to	ADP
ajbmeb-1195	2	34	:	:	PUNCT
ajbmeb-1195	2	35	examine	examine	VERB
ajbmeb-1195	2	36	the	the	DET
ajbmeb-1195	2	37	association	association	NOUN
ajbmeb-1195	2	38	between	between	ADP
ajbmeb-1195	2	39	forensic	forensic	ADJ
ajbmeb-1195	2	40	auditing	auditing	NOUN
ajbmeb-1195	2	41	and	and	CCONJ
ajbmeb-1195	2	42	financial	financial	ADJ
ajbmeb-1195	2	43	performance	performance	NOUN
ajbmeb-1195	2	44	of	of	ADP
ajbmeb-1195	2	45	tertiary	tertiary	ADJ
ajbmeb-1195	2	46	institutions	institution	NOUN
ajbmeb-1195	2	47	in	in	ADP
ajbmeb-1195	2	48	port	port	NOUN
ajbmeb-1195	2	49	harcourt	harcourt	PROPN
ajbmeb-1195	2	50	,	,	PUNCT
ajbmeb-1195	2	51	rivers	river	NOUN
ajbmeb-1195	2	52	state	state	NOUN
ajbmeb-1195	2	53	and	and	CCONJ
ajbmeb-1195	2	54	to	to	PART
ajbmeb-1195	2	55	determine	determine	VERB
ajbmeb-1195	2	56	the	the	DET
ajbmeb-1195	2	57	affiliation	affiliation	NOUN
ajbmeb-1195	2	58	between	between	ADP
ajbmeb-1195	2	59	data	datum	NOUN
ajbmeb-1195	2	60	mining	mining	NOUN
ajbmeb-1195	2	61	and	and	CCONJ
ajbmeb-1195	2	62	financial	financial	ADJ
ajbmeb-1195	2	63	performance	performance	NOUN
ajbmeb-1195	2	64	of	of	ADP
ajbmeb-1195	2	65	tertiary	tertiary	ADJ
ajbmeb-1195	2	66	institutions	institution	NOUN
ajbmeb-1195	2	67	in	in	ADP
ajbmeb-1195	2	68	port	port	NOUN
ajbmeb-1195	2	69	harcourt	harcourt	PROPN
ajbmeb-1195	2	70	,	,	PUNCT
ajbmeb-1195	2	71	rivers	river	NOUN
ajbmeb-1195	2	72	state	state	PROPN
ajbmeb-1195	2	73	.	.	PUNCT
ajbmeb-1195	3	1	fraud	fraud	NOUN
ajbmeb-1195	3	2	preventive	preventive	ADJ
ajbmeb-1195	3	3	theory	theory	NOUN
ajbmeb-1195	3	4	was	be	AUX
ajbmeb-1195	3	5	used	use	VERB
ajbmeb-1195	3	6	as	as	ADP
ajbmeb-1195	3	7	the	the	DET
ajbmeb-1195	3	8	underpinning	underpinning	NOUN
ajbmeb-1195	3	9	for	for	ADP
ajbmeb-1195	3	10	the	the	DET
ajbmeb-1195	3	11	paper	paper	NOUN
ajbmeb-1195	3	12	.	.	PUNCT
ajbmeb-1195	4	1	the	the	DET
ajbmeb-1195	4	2	population	population	NOUN
ajbmeb-1195	4	3	of	of	ADP
ajbmeb-1195	4	4	the	the	DET
ajbmeb-1195	4	5	study	study	NOUN
ajbmeb-1195	4	6	comprised	comprise	VERB
ajbmeb-1195	4	7	of	of	ADP
ajbmeb-1195	4	8	the	the	DET
ajbmeb-1195	4	9	three	three	NUM
ajbmeb-1195	4	10	main	main	ADJ
ajbmeb-1195	4	11	universities	university	NOUN
ajbmeb-1195	4	12	port	port	NOUN
ajbmeb-1195	4	13	harcourt	harcourt	PROPN
ajbmeb-1195	4	14	aspect	aspect	NOUN
ajbmeb-1195	4	15	of	of	ADP
ajbmeb-1195	4	16	rivers	river	NOUN
ajbmeb-1195	4	17	state	state	PROPN
ajbmeb-1195	4	18	in	in	ADP
ajbmeb-1195	4	19	nigeria	nigeria	PROPN
ajbmeb-1195	4	20	;	;	PUNCT
ajbmeb-1195	4	21	thus	thus	ADV
ajbmeb-1195	4	22	,	,	PUNCT
ajbmeb-1195	4	23	they	they	PRON
ajbmeb-1195	4	24	university	university	NOUN
ajbmeb-1195	4	25	of	of	ADP
ajbmeb-1195	4	26	port	port	PROPN
ajbmeb-1195	4	27	harcourt	harcourt	PROPN
ajbmeb-1195	4	28	,	,	PUNCT
ajbmeb-1195	4	29	rivers	river	NOUN
ajbmeb-1195	4	30	state	state	PROPN
ajbmeb-1195	4	31	university	university	PROPN
ajbmeb-1195	4	32	and	and	CCONJ
ajbmeb-1195	4	33	ignatius	ignatius	PROPN
ajbmeb-1195	4	34	ajuru	ajuru	PROPN
ajbmeb-1195	4	35	university	university	PROPN
ajbmeb-1195	4	36	of	of	ADP
ajbmeb-1195	4	37	education	education	NOUN
ajbmeb-1195	4	38	and	and	CCONJ
ajbmeb-1195	4	39	sample	sample	NOUN
ajbmeb-1195	4	40	determined	determine	VERB
ajbmeb-1195	4	41	using	use	VERB
ajbmeb-1195	4	42	a	a	DET
ajbmeb-1195	4	43	judgmental	judgmental	ADJ
ajbmeb-1195	4	44	sampling	sampling	NOUN
ajbmeb-1195	4	45	of	of	ADP
ajbmeb-1195	4	46	the	the	DET
ajbmeb-1195	4	47	non	non	ADJ
ajbmeb-1195	4	48	-	-	ADJ
ajbmeb-1195	4	49	probability	probability	ADJ
ajbmeb-1195	4	50	sampling	sampling	NOUN
ajbmeb-1195	4	51	method	method	NOUN
ajbmeb-1195	4	52	.	.	PUNCT
ajbmeb-1195	5	1	product	product	NOUN
ajbmeb-1195	5	2	moment	moment	NOUN
ajbmeb-1195	5	3	correlation	correlation	NOUN
ajbmeb-1195	5	4	coefficient	coefficient	NOUN
ajbmeb-1195	5	5	was	be	AUX
ajbmeb-1195	5	6	used	use	VERB
ajbmeb-1195	5	7	for	for	ADP
ajbmeb-1195	5	8	the	the	DET
ajbmeb-1195	5	9	analysis	analysis	NOUN
ajbmeb-1195	5	10	,	,	PUNCT
ajbmeb-1195	5	11	and	and	CCONJ
ajbmeb-1195	5	12	it	it	PRON
ajbmeb-1195	5	13	was	be	AUX
ajbmeb-1195	5	14	done	do	VERB
ajbmeb-1195	5	15	under	under	ADP
ajbmeb-1195	5	16	the	the	DET
ajbmeb-1195	5	17	help	help	NOUN
ajbmeb-1195	5	18	of	of	ADP
ajbmeb-1195	5	19	statistical	statistical	ADJ
ajbmeb-1195	5	20	package	package	NOUN
ajbmeb-1195	5	21	for	for	ADP
ajbmeb-1195	5	22	social	social	ADJ
ajbmeb-1195	5	23	sciences	science	NOUN
ajbmeb-1195	5	24	(	(	PUNCT
ajbmeb-1195	5	25	spss	spss	PROPN
ajbmeb-1195	5	26	)	)	PUNCT
ajbmeb-1195	5	27	version	version	NOUN
ajbmeb-1195	5	28	23	23	NUM
ajbmeb-1195	5	29	.	.	PUNCT
ajbmeb-1195	6	1	the	the	DET
ajbmeb-1195	6	2	findings	finding	NOUN
ajbmeb-1195	6	3	revealed	reveal	VERB
ajbmeb-1195	6	4	that	that	SCONJ
ajbmeb-1195	6	5	forensic	forensic	ADJ
ajbmeb-1195	6	6	auditing	auditing	NOUN
ajbmeb-1195	6	7	has	have	VERB
ajbmeb-1195	6	8	a	a	DET
ajbmeb-1195	6	9	solid	solid	ADJ
ajbmeb-1195	6	10	substantial	substantial	ADJ
ajbmeb-1195	6	11	connection	connection	NOUN
ajbmeb-1195	6	12	and	and	CCONJ
ajbmeb-1195	6	13	affirmatively	affirmatively	ADV
ajbmeb-1195	6	14	correlates	correlate	VERB
ajbmeb-1195	6	15	with	with	ADP
ajbmeb-1195	6	16	financial	financial	ADJ
ajbmeb-1195	6	17	performance	performance	NOUN
ajbmeb-1195	6	18	at	at	ADP
ajbmeb-1195	6	19	a	a	DET
ajbmeb-1195	6	20	r	r	NOUN
ajbmeb-1195	6	21	=	=	SYM
ajbmeb-1195	6	22	0.904	0.904	NUM
ajbmeb-1195	6	23	and	and	CCONJ
ajbmeb-1195	6	24	a	a	DET
ajbmeb-1195	6	25	pv	pv	NOUN
ajbmeb-1195	6	26	=	=	NOUN
ajbmeb-1195	6	27	0.000	0.000	NUM
ajbmeb-1195	6	28	,	,	PUNCT
ajbmeb-1195	6	29	and	and	CCONJ
ajbmeb-1195	6	30	that	that	SCONJ
ajbmeb-1195	6	31	data	data	NOUN
ajbmeb-1195	6	32	mining	mining	NOUN
ajbmeb-1195	6	33	has	have	VERB
ajbmeb-1195	6	34	a	a	DET
ajbmeb-1195	6	35	weak	weak	ADJ
ajbmeb-1195	6	36	insubstantialconnection	insubstantialconnection	NOUN
ajbmeb-1195	6	37	and	and	CCONJ
ajbmeb-1195	6	38	adversely	adversely	ADV
ajbmeb-1195	6	39	correlates	correlate	VERB
ajbmeb-1195	6	40	with	with	ADP
ajbmeb-1195	6	41	financial	financial	ADJ
ajbmeb-1195	6	42	performance	performance	NOUN
ajbmeb-1195	6	43	at	at	ADP
ajbmeb-1195	6	44	a	a	DET
ajbmeb-1195	6	45	r	r	NOUN
ajbmeb-1195	6	46	=	=	SYM
ajbmeb-1195	6	47	-0.212	-0.212	X
ajbmeb-1195	6	48	and	and	CCONJ
ajbmeb-1195	6	49	a	a	DET
ajbmeb-1195	6	50	pv	pv	NOUN
ajbmeb-1195	6	51	=	=	NOUN
ajbmeb-1195	6	52	0.964	0.964	NUM
ajbmeb-1195	6	53	.	.	PUNCT
ajbmeb-1195	7	1	the	the	DET
ajbmeb-1195	7	2	authors	author	NOUN
ajbmeb-1195	7	3	recommended	recommend	VERB
ajbmeb-1195	7	4	that	that	SCONJ
ajbmeb-1195	7	5	management	management	NOUN
ajbmeb-1195	7	6	of	of	ADP
ajbmeb-1195	7	7	tertiary	tertiary	ADJ
ajbmeb-1195	7	8	institutions	institution	NOUN
ajbmeb-1195	7	9	should	should	AUX
ajbmeb-1195	7	10	emphasize	emphasize	VERB
ajbmeb-1195	7	11	and	and	CCONJ
ajbmeb-1195	7	12	enhance	enhance	VERB
ajbmeb-1195	7	13	use	use	NOUN
ajbmeb-1195	7	14	of	of	ADP
ajbmeb-1195	7	15	forensic	forensic	ADJ
ajbmeb-1195	7	16	measures	measure	NOUN
ajbmeb-1195	7	17	as	as	SCONJ
ajbmeb-1195	7	18	this	this	PRON
ajbmeb-1195	7	19	will	will	AUX
ajbmeb-1195	7	20	enable	enable	VERB
ajbmeb-1195	7	21	them	they	PRON
ajbmeb-1195	7	22	improve	improve	VERB
ajbmeb-1195	7	23	on	on	ADP
ajbmeb-1195	7	24	net	net	ADJ
ajbmeb-1195	7	25	profit	profit	NOUN
ajbmeb-1195	7	26	margin	margin	NOUN
ajbmeb-1195	7	27	.	.	PUNCT
ajbmeb-1195	8	1	they	they	PRON
ajbmeb-1195	8	2	also	also	ADV
ajbmeb-1195	8	3	recommended	recommend	VERB
ajbmeb-1195	8	4	that	that	SCONJ
ajbmeb-1195	8	5	the	the	DET
ajbmeb-1195	8	6	management	management	NOUN
ajbmeb-1195	8	7	should	should	AUX
ajbmeb-1195	8	8	ensure	ensure	VERB
ajbmeb-1195	8	9	that	that	SCONJ
ajbmeb-1195	8	10	the	the	DET
ajbmeb-1195	8	11	institution	institution	NOUN
ajbmeb-1195	8	12	adapts	adapt	VERB
ajbmeb-1195	8	13	to	to	ADP
ajbmeb-1195	8	14	new	new	ADJ
ajbmeb-1195	8	15	technological	technological	ADJ
ajbmeb-1195	8	16	changes	change	NOUN
ajbmeb-1195	8	17	taking	take	VERB
ajbmeb-1195	8	18	place	place	NOUN
ajbmeb-1195	8	19	in	in	ADP
ajbmeb-1195	8	20	the	the	DET
ajbmeb-1195	8	21	world	world	NOUN
ajbmeb-1195	8	22	to	to	PART
ajbmeb-1195	8	23	ensure	ensure	VERB
ajbmeb-1195	8	24	that	that	SCONJ
ajbmeb-1195	8	25	they	they	PRON
ajbmeb-1195	8	26	have	have	VERB
ajbmeb-1195	8	27	a	a	DET
ajbmeb-1195	8	28	well	well	ADV
ajbmeb-1195	8	29	-	-	PUNCT
ajbmeb-1195	8	30	structured	structure	VERB
ajbmeb-1195	8	31	system	system	NOUN
ajbmeb-1195	8	32	to	to	PART
ajbmeb-1195	8	33	accommodate	accommodate	VERB
ajbmeb-1195	8	34	these	these	DET
ajbmeb-1195	8	35	changes	change	NOUN
ajbmeb-1195	8	36	.	.	PUNCT
ajbmeb-1195	9	1	data	datum	NOUN
ajbmeb-1195	9	2	mining	mining	NOUN
ajbmeb-1195	9	3	,	,	PUNCT
ajbmeb-1195	9	4	forensic	forensic	ADJ
ajbmeb-1195	9	5	auditing	auditing	NOUN
ajbmeb-1195	9	6	,	,	PUNCT
ajbmeb-1195	9	7	forensic	forensic	ADJ
ajbmeb-1195	9	8	accounting	accounting	NOUN
ajbmeb-1195	9	9	,	,	PUNCT
ajbmeb-1195	9	10	financial	financial	ADJ
ajbmeb-1195	9	11	performance	performance	NOUN
ajbmeb-1195	9	12	american	american	PROPN
ajbmeb-1195	9	13	journal	journal	PROPN
ajbmeb-1195	9	14	of	of	ADP
ajbmeb-1195	9	15	business	business	NOUN
ajbmeb-1195	9	16	management	management	NOUN
ajbmeb-1195	9	17	,	,	PUNCT
ajbmeb-1195	9	18	economics	economic	NOUN
ajbmeb-1195	9	19	and	and	CCONJ
ajbmeb-1195	9	20	banking	banking	NOUN
ajbmeb-1195	9	21	volume	volume	NOUN
ajbmeb-1195	9	22	16	16	NUM
ajbmeb-1195	9	23	sep	sep	PROPN
ajbmeb-1195	9	24	,	,	PUNCT
ajbmeb-1195	9	25	2023	2023	NUM
ajbmeb-1195	9	26	p	p	NOUN
ajbmeb-1195	9	27	a	a	PRON
ajbmeb-1195	9	28	g	g	NOUN
ajbmeb-1195	9	29	e	e	NOUN
ajbmeb-1195	9	30	|	|	ADV
ajbmeb-1195	9	31	57	57	NUM
ajbmeb-1195	9	32	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1195	9	33	introduction	introduction	NOUN
ajbmeb-1195	9	34	in	in	ADP
ajbmeb-1195	9	35	nigeria	nigeria	PROPN
ajbmeb-1195	9	36	,	,	PUNCT
ajbmeb-1195	9	37	the	the	DET
ajbmeb-1195	9	38	issue	issue	NOUN
ajbmeb-1195	9	39	of	of	ADP
ajbmeb-1195	9	40	fraud	fraud	NOUN
ajbmeb-1195	9	41	has	have	AUX
ajbmeb-1195	9	42	become	become	VERB
ajbmeb-1195	9	43	an	an	DET
ajbmeb-1195	9	44	omen	omen	NOUN
ajbmeb-1195	9	45	that	that	PRON
ajbmeb-1195	9	46	is	be	AUX
ajbmeb-1195	9	47	wide	wide	ADV
ajbmeb-1195	9	48	spreading	spread	VERB
ajbmeb-1195	9	49	in	in	ADP
ajbmeb-1195	9	50	almost	almost	ADV
ajbmeb-1195	9	51	all	all	DET
ajbmeb-1195	9	52	the	the	DET
ajbmeb-1195	9	53	institutions	institution	NOUN
ajbmeb-1195	9	54	of	of	ADP
ajbmeb-1195	9	55	the	the	DET
ajbmeb-1195	9	56	nation	nation	NOUN
ajbmeb-1195	9	57	;	;	PUNCT
ajbmeb-1195	9	58	curtailing	curtail	VERB
ajbmeb-1195	9	59	this	this	DET
ajbmeb-1195	9	60	ugly	ugly	ADJ
ajbmeb-1195	9	61	menace	menace	NOUN
ajbmeb-1195	9	62	has	have	AUX
ajbmeb-1195	9	63	proven	prove	VERB
ajbmeb-1195	9	64	abortive	abortive	ADJ
ajbmeb-1195	9	65	,	,	PUNCT
ajbmeb-1195	9	66	it	it	PRON
ajbmeb-1195	9	67	rather	rather	ADV
ajbmeb-1195	9	68	keeps	keep	VERB
ajbmeb-1195	9	69	growing	grow	VERB
ajbmeb-1195	9	70	even	even	ADV
ajbmeb-1195	9	71	among	among	ADP
ajbmeb-1195	9	72	the	the	DET
ajbmeb-1195	9	73	younger	young	ADJ
ajbmeb-1195	9	74	generation	generation	NOUN
ajbmeb-1195	9	75	of	of	ADP
ajbmeb-1195	9	76	today	today	NOUN
ajbmeb-1195	9	77	.	.	PUNCT
ajbmeb-1195	10	1	on	on	ADP
ajbmeb-1195	10	2	this	this	DET
ajbmeb-1195	10	3	ground	ground	NOUN
ajbmeb-1195	10	4	,	,	PUNCT
ajbmeb-1195	10	5	several	several	ADJ
ajbmeb-1195	10	6	calls	call	NOUN
ajbmeb-1195	10	7	have	have	AUX
ajbmeb-1195	10	8	been	be	AUX
ajbmeb-1195	10	9	made	make	VERB
ajbmeb-1195	10	10	by	by	ADP
ajbmeb-1195	10	11	all	all	PRON
ajbmeb-1195	10	12	and	and	CCONJ
ajbmeb-1195	10	13	sundry	sundry	ADJ
ajbmeb-1195	10	14	in	in	ADP
ajbmeb-1195	10	15	both	both	CCONJ
ajbmeb-1195	10	16	public	public	ADJ
ajbmeb-1195	10	17	and	and	CCONJ
ajbmeb-1195	10	18	private	private	ADJ
ajbmeb-1195	10	19	sectors	sector	NOUN
ajbmeb-1195	10	20	on	on	ADP
ajbmeb-1195	10	21	the	the	DET
ajbmeb-1195	10	22	use	use	NOUN
ajbmeb-1195	10	23	forensic	forensic	ADJ
ajbmeb-1195	10	24	method	method	NOUN
ajbmeb-1195	10	25	of	of	ADP
ajbmeb-1195	10	26	accounting	accounting	NOUN
ajbmeb-1195	10	27	as	as	ADP
ajbmeb-1195	10	28	a	a	DET
ajbmeb-1195	10	29	way	way	NOUN
ajbmeb-1195	10	30	of	of	ADP
ajbmeb-1195	10	31	checkmating	checkmate	VERB
ajbmeb-1195	10	32	some	some	PRON
ajbmeb-1195	10	33	of	of	ADP
ajbmeb-1195	10	34	the	the	DET
ajbmeb-1195	10	35	excesses	excess	NOUN
ajbmeb-1195	10	36	to	to	PART
ajbmeb-1195	10	37	ensure	ensure	VERB
ajbmeb-1195	10	38	that	that	SCONJ
ajbmeb-1195	10	39	funds	fund	NOUN
ajbmeb-1195	10	40	are	be	AUX
ajbmeb-1195	10	41	used	use	VERB
ajbmeb-1195	10	42	for	for	ADP
ajbmeb-1195	10	43	their	their	PRON
ajbmeb-1195	10	44	original	original	ADJ
ajbmeb-1195	10	45	purposes	purpose	NOUN
ajbmeb-1195	10	46	without	without	ADP
ajbmeb-1195	10	47	any	any	DET
ajbmeb-1195	10	48	form	form	NOUN
ajbmeb-1195	10	49	of	of	ADP
ajbmeb-1195	10	50	leakage	leakage	NOUN
ajbmeb-1195	10	51	.	.	PUNCT
ajbmeb-1195	11	1	excellent	excellent	ADJ
ajbmeb-1195	11	2	corporate	corporate	ADJ
ajbmeb-1195	11	3	governance	governance	NOUN
ajbmeb-1195	11	4	permitted	permit	VERB
ajbmeb-1195	11	5	by	by	ADP
ajbmeb-1195	11	6	quality	quality	NOUN
ajbmeb-1195	11	7	fiscal	fiscal	ADJ
ajbmeb-1195	11	8	oversight	oversight	NOUN
ajbmeb-1195	11	9	or	or	CCONJ
ajbmeb-1195	11	10	management	management	NOUN
ajbmeb-1195	11	11	is	be	AUX
ajbmeb-1195	11	12	a	a	DET
ajbmeb-1195	11	13	sine	sine	NOUN
ajbmeb-1195	11	14	qua	qua	NOUN
ajbmeb-1195	11	15	non	non	X
ajbmeb-1195	11	16	for	for	ADP
ajbmeb-1195	11	17	the	the	DET
ajbmeb-1195	11	18	seamless	seamless	ADJ
ajbmeb-1195	11	19	functioning	functioning	NOUN
ajbmeb-1195	11	20	of	of	ADP
ajbmeb-1195	11	21	an	an	DET
ajbmeb-1195	11	22	organisation	organisation	NOUN
ajbmeb-1195	11	23	that	that	PRON
ajbmeb-1195	11	24	has	have	AUX
ajbmeb-1195	11	25	been	be	AUX
ajbmeb-1195	11	26	bastardised	bastardise	VERB
ajbmeb-1195	11	27	by	by	ADP
ajbmeb-1195	11	28	lack	lack	NOUN
ajbmeb-1195	11	29	of	of	ADP
ajbmeb-1195	11	30	adequate	adequate	ADJ
ajbmeb-1195	11	31	internal	internal	ADJ
ajbmeb-1195	11	32	control	control	NOUN
ajbmeb-1195	11	33	,	,	PUNCT
ajbmeb-1195	11	34	poor	poor	ADJ
ajbmeb-1195	11	35	financial	financial	ADJ
ajbmeb-1195	11	36	disclosure	disclosure	NOUN
ajbmeb-1195	11	37	,	,	PUNCT
ajbmeb-1195	11	38	and	and	CCONJ
ajbmeb-1195	11	39	ineffective	ineffective	ADJ
ajbmeb-1195	11	40	auditing	auditing	NOUN
ajbmeb-1195	11	41	,	,	PUNCT
ajbmeb-1195	11	42	which	which	PRON
ajbmeb-1195	11	43	is	be	AUX
ajbmeb-1195	11	44	why	why	SCONJ
ajbmeb-1195	11	45	it	it	PRON
ajbmeb-1195	11	46	has	have	AUX
ajbmeb-1195	11	47	been	be	AUX
ajbmeb-1195	11	48	said	say	VERB
ajbmeb-1195	11	49	that	that	SCONJ
ajbmeb-1195	11	50	in	in	ADP
ajbmeb-1195	11	51	all	all	DET
ajbmeb-1195	11	52	financial	financial	ADJ
ajbmeb-1195	11	53	quarters	quarter	NOUN
ajbmeb-1195	11	54	,	,	PUNCT
ajbmeb-1195	11	55	the	the	DET
ajbmeb-1195	11	56	primary	primary	ADJ
ajbmeb-1195	11	57	root	root	NOUN
ajbmeb-1195	11	58	causes	cause	NOUN
ajbmeb-1195	11	59	of	of	ADP
ajbmeb-1195	11	60	all	all	DET
ajbmeb-1195	11	61	troubles	trouble	NOUN
ajbmeb-1195	11	62	are	be	AUX
ajbmeb-1195	11	63	bungling	bungle	VERB
ajbmeb-1195	11	64	and	and	CCONJ
ajbmeb-1195	11	65	ineffective	ineffective	ADJ
ajbmeb-1195	11	66	corporate	corporate	ADJ
ajbmeb-1195	11	67	governance	governance	NOUN
ajbmeb-1195	11	68	(	(	PUNCT
ajbmeb-1195	11	69	clement	clement	PROPN
ajbmeb-1195	11	70	&	&	CCONJ
ajbmeb-1195	11	71	comfort	comfort	PROPN
ajbmeb-1195	11	72	,	,	PUNCT
ajbmeb-1195	11	73	2018	2018	NUM
ajbmeb-1195	11	74	)	)	PUNCT
ajbmeb-1195	11	75	.	.	PUNCT
ajbmeb-1195	12	1	according	accord	VERB
ajbmeb-1195	12	2	to	to	ADP
ajbmeb-1195	12	3	bhasin	bhasin	PROPN
ajbmeb-1195	12	4	(	(	PUNCT
ajbmeb-1195	12	5	2016	2016	NUM
ajbmeb-1195	12	6	)	)	PUNCT
ajbmeb-1195	12	7	,	,	PUNCT
ajbmeb-1195	12	8	the	the	DET
ajbmeb-1195	12	9	origin	origin	NOUN
ajbmeb-1195	12	10	and	and	CCONJ
ajbmeb-1195	12	11	expansion	expansion	NOUN
ajbmeb-1195	12	12	of	of	ADP
ajbmeb-1195	12	13	forensic	forensic	ADJ
ajbmeb-1195	12	14	accounting	accounting	NOUN
ajbmeb-1195	12	15	can	can	AUX
ajbmeb-1195	12	16	be	be	AUX
ajbmeb-1195	12	17	traced	trace	VERB
ajbmeb-1195	12	18	back	back	ADV
ajbmeb-1195	12	19	to	to	ADP
ajbmeb-1195	12	20	the	the	DET
ajbmeb-1195	12	21	prevalence	prevalence	NOUN
ajbmeb-1195	12	22	of	of	ADP
ajbmeb-1195	12	23	financial	financial	ADJ
ajbmeb-1195	12	24	frauds	fraud	NOUN
ajbmeb-1195	12	25	;	;	PUNCT
ajbmeb-1195	12	26	the	the	DET
ajbmeb-1195	12	27	role	role	NOUN
ajbmeb-1195	12	28	of	of	ADP
ajbmeb-1195	12	29	the	the	DET
ajbmeb-1195	12	30	forensic	forensic	ADJ
ajbmeb-1195	12	31	accountant	accountant	NOUN
ajbmeb-1195	12	32	,	,	PUNCT
ajbmeb-1195	12	33	who	who	PRON
ajbmeb-1195	12	34	is	be	AUX
ajbmeb-1195	12	35	tasked	task	VERB
ajbmeb-1195	12	36	with	with	ADP
ajbmeb-1195	12	37	preventing	prevent	VERB
ajbmeb-1195	12	38	and	and	CCONJ
ajbmeb-1195	12	39	resolving	resolve	VERB
ajbmeb-1195	12	40	such	such	ADJ
ajbmeb-1195	12	41	crimes	crime	NOUN
ajbmeb-1195	12	42	,	,	PUNCT
ajbmeb-1195	12	43	entails	entail	VERB
ajbmeb-1195	12	44	auditing	auditing	NOUN
ajbmeb-1195	12	45	,	,	PUNCT
ajbmeb-1195	12	46	accounting	accounting	NOUN
ajbmeb-1195	12	47	,	,	PUNCT
ajbmeb-1195	12	48	and	and	CCONJ
ajbmeb-1195	12	49	investigation	investigation	NOUN
ajbmeb-1195	12	50	.	.	PUNCT
ajbmeb-1195	13	1	implementing	implement	VERB
ajbmeb-1195	13	2	laws	law	NOUN
ajbmeb-1195	13	3	,	,	PUNCT
ajbmeb-1195	13	4	regulations	regulation	NOUN
ajbmeb-1195	13	5	,	,	PUNCT
ajbmeb-1195	13	6	and	and	CCONJ
ajbmeb-1195	13	7	codes	code	NOUN
ajbmeb-1195	13	8	of	of	ADP
ajbmeb-1195	13	9	conduct	conduct	NOUN
ajbmeb-1195	13	10	in	in	ADP
ajbmeb-1195	13	11	accounting	accounting	NOUN
ajbmeb-1195	13	12	is	be	AUX
ajbmeb-1195	13	13	crucial	crucial	ADJ
ajbmeb-1195	13	14	for	for	ADP
ajbmeb-1195	13	15	ensuring	ensure	VERB
ajbmeb-1195	13	16	massive	massive	ADJ
ajbmeb-1195	13	17	corporate	corporate	ADJ
ajbmeb-1195	13	18	governance	governance	NOUN
ajbmeb-1195	13	19	through	through	ADP
ajbmeb-1195	13	20	enhanced	enhanced	ADJ
ajbmeb-1195	13	21	board	board	NOUN
ajbmeb-1195	13	22	performance	performance	NOUN
ajbmeb-1195	13	23	in	in	ADP
ajbmeb-1195	13	24	the	the	DET
ajbmeb-1195	13	25	financial	financial	ADJ
ajbmeb-1195	13	26	organisations	organisation	NOUN
ajbmeb-1195	13	27	of	of	ADP
ajbmeb-1195	13	28	any	any	DET
ajbmeb-1195	13	29	nation	nation	NOUN
ajbmeb-1195	13	30	(	(	PUNCT
ajbmeb-1195	13	31	okeke	okeke	ADJ
ajbmeb-1195	13	32	,	,	PUNCT
ajbmeb-1195	13	33	ezeilo	ezeilo	ADJ
ajbmeb-1195	13	34	,	,	PUNCT
ajbmeb-1195	13	35	nwobodo	nwobodo	NOUN
ajbmeb-1195	13	36	,	,	PUNCT
ajbmeb-1195	13	37	&	&	CCONJ
ajbmeb-1195	13	38	ofor	ofor	NOUN
ajbmeb-1195	13	39	,	,	PUNCT
ajbmeb-1195	13	40	2022	2022	NUM
ajbmeb-1195	13	41	;	;	PUNCT
ajbmeb-1195	13	42	zia	zia	PROPN
ajbmeb-1195	13	43	,	,	PUNCT
ajbmeb-1195	13	44	2016	2016	NUM
ajbmeb-1195	13	45	)	)	PUNCT
ajbmeb-1195	13	46	.	.	PUNCT
ajbmeb-1195	14	1	according	accord	VERB
ajbmeb-1195	14	2	to	to	ADP
ajbmeb-1195	14	3	bhasin	bhasin	PROPN
ajbmeb-1195	14	4	(	(	PUNCT
ajbmeb-1195	14	5	2013	2013	NUM
ajbmeb-1195	14	6	)	)	PUNCT
ajbmeb-1195	14	7	,	,	PUNCT
ajbmeb-1195	14	8	forensic	forensic	ADJ
ajbmeb-1195	14	9	accountants	accountant	NOUN
ajbmeb-1195	14	10	add	add	VERB
ajbmeb-1195	14	11	substantial	substantial	ADJ
ajbmeb-1195	14	12	value	value	NOUN
ajbmeb-1195	14	13	to	to	ADP
ajbmeb-1195	14	14	corporate	corporate	ADJ
ajbmeb-1195	14	15	governance	governance	NOUN
ajbmeb-1195	14	16	by	by	ADP
ajbmeb-1195	14	17	creating	create	VERB
ajbmeb-1195	14	18	an	an	DET
ajbmeb-1195	14	19	atmosphere	atmosphere	NOUN
ajbmeb-1195	14	20	that	that	PRON
ajbmeb-1195	14	21	promotes	promote	VERB
ajbmeb-1195	14	22	the	the	DET
ajbmeb-1195	14	23	detection	detection	NOUN
ajbmeb-1195	14	24	and	and	CCONJ
ajbmeb-1195	14	25	elimination	elimination	NOUN
ajbmeb-1195	14	26	of	of	ADP
ajbmeb-1195	14	27	fraud	fraud	NOUN
ajbmeb-1195	14	28	,	,	PUNCT
ajbmeb-1195	14	29	the	the	DET
ajbmeb-1195	14	30	thorough	thorough	ADJ
ajbmeb-1195	14	31	investigation	investigation	NOUN
ajbmeb-1195	14	32	of	of	ADP
ajbmeb-1195	14	33	suspicious	suspicious	ADJ
ajbmeb-1195	14	34	activities	activity	NOUN
ajbmeb-1195	14	35	,	,	PUNCT
ajbmeb-1195	14	36	and	and	CCONJ
ajbmeb-1195	14	37	open	open	ADJ
ajbmeb-1195	14	38	lines	line	NOUN
ajbmeb-1195	14	39	of	of	ADP
ajbmeb-1195	14	40	communication	communication	NOUN
ajbmeb-1195	14	41	.	.	PUNCT
ajbmeb-1195	15	1	according	accord	VERB
ajbmeb-1195	15	2	to	to	ADP
ajbmeb-1195	15	3	grubo	grubo	NOUN
ajbmeb-1195	15	4	,	,	PUNCT
ajbmeb-1195	15	5	risti	risti	NOUN
ajbmeb-1195	15	6	,	,	PUNCT
ajbmeb-1195	15	7	and	and	CCONJ
ajbmeb-1195	15	8	simeunovi	simeunovi	PROPN
ajbmeb-1195	15	9	(	(	PUNCT
ajbmeb-1195	15	10	2013	2013	NUM
ajbmeb-1195	15	11	)	)	PUNCT
ajbmeb-1195	15	12	,	,	PUNCT
ajbmeb-1195	15	13	forensic	forensic	ADJ
ajbmeb-1195	15	14	accountants	accountant	NOUN
ajbmeb-1195	15	15	are	be	AUX
ajbmeb-1195	15	16	those	those	DET
ajbmeb-1195	15	17	accountants	accountant	NOUN
ajbmeb-1195	15	18	who	who	PRON
ajbmeb-1195	15	19	acquire	acquire	VERB
ajbmeb-1195	15	20	accounting	accounting	NOUN
ajbmeb-1195	15	21	,	,	PUNCT
ajbmeb-1195	15	22	auditing	auditing	NOUN
ajbmeb-1195	15	23	,	,	PUNCT
ajbmeb-1195	15	24	and	and	CCONJ
ajbmeb-1195	15	25	forensic	forensic	ADJ
ajbmeb-1195	15	26	skills	skill	NOUN
ajbmeb-1195	15	27	or	or	CCONJ
ajbmeb-1195	15	28	expertise	expertise	NOUN
ajbmeb-1195	15	29	that	that	PRON
ajbmeb-1195	15	30	aids	aid	VERB
ajbmeb-1195	15	31	in	in	ADP
ajbmeb-1195	15	32	dealing	deal	VERB
ajbmeb-1195	15	33	with	with	ADP
ajbmeb-1195	15	34	fraudulent	fraudulent	ADJ
ajbmeb-1195	15	35	issues	issue	NOUN
ajbmeb-1195	15	36	;	;	PUNCT
ajbmeb-1195	15	37	this	this	PRON
ajbmeb-1195	15	38	means	mean	VERB
ajbmeb-1195	15	39	that	that	SCONJ
ajbmeb-1195	15	40	the	the	DET
ajbmeb-1195	15	41	forensic	forensic	ADJ
ajbmeb-1195	15	42	accountant	accountant	NOUN
ajbmeb-1195	15	43	(	(	PUNCT
ajbmeb-1195	15	44	or	or	CCONJ
ajbmeb-1195	15	45	accountants	accountant	NOUN
ajbmeb-1195	15	46	)	)	PUNCT
ajbmeb-1195	15	47	may	may	AUX
ajbmeb-1195	15	48	be	be	AUX
ajbmeb-1195	15	49	asked	ask	VERB
ajbmeb-1195	15	50	to	to	PART
ajbmeb-1195	15	51	provide	provide	VERB
ajbmeb-1195	15	52	additional	additional	ADJ
ajbmeb-1195	15	53	expert	expert	NOUN
ajbmeb-1195	15	54	support	support	NOUN
ajbmeb-1195	15	55	,	,	PUNCT
ajbmeb-1195	15	56	advice	advice	NOUN
ajbmeb-1195	15	57	,	,	PUNCT
ajbmeb-1195	15	58	and	and	CCONJ
ajbmeb-1195	15	59	substantiations	substantiation	NOUN
ajbmeb-1195	15	60	on	on	ADP
ajbmeb-1195	15	61	an	an	DET
ajbmeb-1195	15	62	ongoing	ongoing	ADJ
ajbmeb-1195	15	63	court	court	NOUN
ajbmeb-1195	15	64	hearing	hearing	NOUN
ajbmeb-1195	15	65	and	and	CCONJ
ajbmeb-1195	15	66	may	may	AUX
ajbmeb-1195	15	67	be	be	AUX
ajbmeb-1195	15	68	referred	refer	VERB
ajbmeb-1195	15	69	to	to	ADP
ajbmeb-1195	15	70	as	as	ADP
ajbmeb-1195	15	71	a	a	DET
ajbmeb-1195	15	72	litigation	litigation	NOUN
ajbmeb-1195	15	73	accountant	accountant	NOUN
ajbmeb-1195	15	74	(	(	PUNCT
ajbmeb-1195	15	75	clement	clement	PROPN
ajbmeb-1195	15	76	&	&	CCONJ
ajbmeb-1195	15	77	comfort	comfort	PROPN
ajbmeb-1195	15	78	,	,	PUNCT
ajbmeb-1195	15	79	2018	2018	NUM
ajbmeb-1195	15	80	)	)	PUNCT
ajbmeb-1195	15	81	.	.	PUNCT
ajbmeb-1195	16	1	that	that	PRON
ajbmeb-1195	16	2	's	be	AUX
ajbmeb-1195	16	3	why	why	SCONJ
ajbmeb-1195	16	4	forensic	forensic	ADJ
ajbmeb-1195	16	5	accountants	accountant	NOUN
ajbmeb-1195	16	6	are	be	AUX
ajbmeb-1195	16	7	so	so	ADV
ajbmeb-1195	16	8	crucial	crucial	ADJ
ajbmeb-1195	16	9	to	to	ADP
ajbmeb-1195	16	10	improving	improve	VERB
ajbmeb-1195	16	11	business	business	NOUN
ajbmeb-1195	16	12	practises	practise	NOUN
ajbmeb-1195	16	13	all	all	ADV
ajbmeb-1195	16	14	around	around	ADV
ajbmeb-1195	16	15	.	.	PUNCT
ajbmeb-1195	17	1	forensic	forensic	ADJ
ajbmeb-1195	17	2	accounting	accounting	NOUN
ajbmeb-1195	17	3	,	,	PUNCT
ajbmeb-1195	17	4	a	a	DET
ajbmeb-1195	17	5	hybrid	hybrid	NOUN
ajbmeb-1195	17	6	of	of	ADP
ajbmeb-1195	17	7	forensic	forensic	ADJ
ajbmeb-1195	17	8	science	science	NOUN
ajbmeb-1195	17	9	and	and	CCONJ
ajbmeb-1195	17	10	accounting	accounting	NOUN
ajbmeb-1195	17	11	,	,	PUNCT
ajbmeb-1195	17	12	is	be	AUX
ajbmeb-1195	17	13	sometimes	sometimes	ADV
ajbmeb-1195	17	14	known	know	VERB
ajbmeb-1195	17	15	as	as	ADP
ajbmeb-1195	17	16	investigative	investigative	ADJ
ajbmeb-1195	17	17	accounting	accounting	NOUN
ajbmeb-1195	17	18	or	or	CCONJ
ajbmeb-1195	17	19	a	a	DET
ajbmeb-1195	17	20	fraud	fraud	NOUN
ajbmeb-1195	17	21	audit	audit	NOUN
ajbmeb-1195	17	22	,	,	PUNCT
ajbmeb-1195	17	23	according	accord	VERB
ajbmeb-1195	17	24	to	to	ADP
ajbmeb-1195	17	25	okoye	okoye	PROPN
ajbmeb-1195	17	26	and	and	CCONJ
ajbmeb-1195	17	27	gbegi	gbegi	PROPN
ajbmeb-1195	17	28	(	(	PUNCT
ajbmeb-1195	17	29	2013	2013	NUM
ajbmeb-1195	17	30	)	)	PUNCT
ajbmeb-1195	17	31	.	.	PUNCT
ajbmeb-1195	18	1	what	what	PRON
ajbmeb-1195	18	2	this	this	DET
ajbmeb-1195	18	3	phrase	phrase	NOUN
ajbmeb-1195	18	4	means	mean	VERB
ajbmeb-1195	18	5	in	in	ADP
ajbmeb-1195	18	6	the	the	DET
ajbmeb-1195	18	7	context	context	NOUN
ajbmeb-1195	18	8	of	of	ADP
ajbmeb-1195	18	9	forensic	forensic	ADJ
ajbmeb-1195	18	10	science	science	NOUN
ajbmeb-1195	18	11	is	be	AUX
ajbmeb-1195	18	12	the	the	DET
ajbmeb-1195	18	13	application	application	NOUN
ajbmeb-1195	18	14	of	of	ADP
ajbmeb-1195	18	15	natural	natural	ADJ
ajbmeb-1195	18	16	law	law	NOUN
ajbmeb-1195	18	17	to	to	ADP
ajbmeb-1195	18	18	human	human	ADJ
ajbmeb-1195	18	19	law	law	NOUN
ajbmeb-1195	18	20	.	.	PUNCT
ajbmeb-1195	19	1	forensic	forensic	ADJ
ajbmeb-1195	19	2	scientists	scientist	NOUN
ajbmeb-1195	19	3	are	be	AUX
ajbmeb-1195	19	4	often	often	ADV
ajbmeb-1195	19	5	called	call	VERB
ajbmeb-1195	19	6	upon	upon	SCONJ
ajbmeb-1195	19	7	to	to	PART
ajbmeb-1195	19	8	provide	provide	VERB
ajbmeb-1195	19	9	expert	expert	ADJ
ajbmeb-1195	19	10	testimony	testimony	NOUN
ajbmeb-1195	19	11	in	in	ADP
ajbmeb-1195	19	12	court	court	NOUN
ajbmeb-1195	19	13	as	as	ADP
ajbmeb-1195	19	14	examiners	examiner	NOUN
ajbmeb-1195	19	15	and	and	CCONJ
ajbmeb-1195	19	16	interpreters	interpreter	NOUN
ajbmeb-1195	19	17	of	of	ADP
ajbmeb-1195	19	18	evidence	evidence	NOUN
ajbmeb-1195	19	19	and	and	CCONJ
ajbmeb-1195	19	20	facts	fact	NOUN
ajbmeb-1195	19	21	.	.	PUNCT
ajbmeb-1195	20	1	since	since	SCONJ
ajbmeb-1195	20	2	accounting	account	VERB
ajbmeb-1195	20	3	science	science	NOUN
ajbmeb-1195	20	4	is	be	AUX
ajbmeb-1195	20	5	being	be	AUX
ajbmeb-1195	20	6	referred	refer	VERB
ajbmeb-1195	20	7	to	to	ADP
ajbmeb-1195	20	8	,	,	PUNCT
ajbmeb-1195	20	9	we	we	PRON
ajbmeb-1195	20	10	may	may	AUX
ajbmeb-1195	20	11	assume	assume	VERB
ajbmeb-1195	20	12	that	that	SCONJ
ajbmeb-1195	20	13	monetary	monetary	ADJ
ajbmeb-1195	20	14	data	datum	NOUN
ajbmeb-1195	20	15	and	and	CCONJ
ajbmeb-1195	20	16	issues	issue	NOUN
ajbmeb-1195	20	17	will	will	AUX
ajbmeb-1195	20	18	be	be	AUX
ajbmeb-1195	20	19	the	the	DET
ajbmeb-1195	20	20	primary	primary	ADJ
ajbmeb-1195	20	21	focus	focus	NOUN
ajbmeb-1195	20	22	of	of	ADP
ajbmeb-1195	20	23	the	the	DET
ajbmeb-1195	20	24	investigation	investigation	NOUN
ajbmeb-1195	20	25	and	and	CCONJ
ajbmeb-1195	20	26	interpretation	interpretation	NOUN
ajbmeb-1195	20	27	.	.	PUNCT
ajbmeb-1195	21	1	conceptualization	conceptualization	NOUN
ajbmeb-1195	21	2	between	between	ADP
ajbmeb-1195	21	3	forensic	forensic	ADJ
ajbmeb-1195	21	4	advertising	advertising	NOUN
ajbmeb-1195	21	5	and	and	CCONJ
ajbmeb-1195	21	6	financial	financial	ADJ
ajbmeb-1195	21	7	performance	performance	NOUN
ajbmeb-1195	21	8	has	have	AUX
ajbmeb-1195	21	9	gained	gain	VERB
ajbmeb-1195	21	10	increasing	increase	VERB
ajbmeb-1195	21	11	attention	attention	NOUN
ajbmeb-1195	21	12	from	from	ADP
ajbmeb-1195	21	13	scholars	scholar	NOUN
ajbmeb-1195	21	14	;	;	PUNCT
ajbmeb-1195	21	15	for	for	ADP
ajbmeb-1195	21	16	example	example	NOUN
ajbmeb-1195	21	17	,	,	PUNCT
ajbmeb-1195	21	18	(	(	PUNCT
ajbmeb-1195	21	19	ogutu	ogutu	NOUN
ajbmeb-1195	21	20	&	&	CCONJ
ajbmeb-1195	21	21	ngahu	ngahu	PROPN
ajbmeb-1195	21	22	,	,	PUNCT
ajbmeb-1195	21	23	2016	2016	NUM
ajbmeb-1195	21	24	;	;	PUNCT
ajbmeb-1195	21	25	adesina	adesina	PROPN
ajbmeb-1195	21	26	et	et	PROPN
ajbmeb-1195	21	27	al	al	PROPN
ajbmeb-1195	21	28	.	.	PROPN
ajbmeb-1195	21	29	,	,	PUNCT
ajbmeb-1195	21	30	2020	2020	NUM
ajbmeb-1195	21	31	;	;	PUNCT
ajbmeb-1195	21	32	okorieet	okorieet	NOUN
ajbmeb-1195	21	33	a.	a.	NOUN
ajbmeb-1195	21	34	,	,	PUNCT
ajbmeb-1195	21	35	2020	2020	NUM
ajbmeb-1195	21	36	)	)	PUNCT
ajbmeb-1195	21	37	;	;	PUNCT
ajbmeb-1195	21	38	however	however	ADV
ajbmeb-1195	21	39	,	,	PUNCT
ajbmeb-1195	21	40	none	none	NOUN
ajbmeb-1195	21	41	did	do	VERB
ajbmeb-1195	21	42	this	this	DET
ajbmeb-1195	21	43	conceptualization	conceptualization	NOUN
ajbmeb-1195	21	44	putting	put	VERB
ajbmeb-1195	21	45	the	the	DET
ajbmeb-1195	21	46	universities	university	NOUN
ajbmeb-1195	21	47	in	in	ADP
ajbmeb-1195	21	48	port	port	NOUN
ajbmeb-1195	21	49	harcourt	harcourt	PROPN
ajbmeb-1195	21	50	,	,	PUNCT
ajbmeb-1195	21	51	rivers	river	NOUN
ajbmeb-1195	21	52	state	state	NOUN
ajbmeb-1195	21	53	as	as	ADP
ajbmeb-1195	21	54	their	their	PRON
ajbmeb-1195	21	55	area	area	NOUN
ajbmeb-1195	21	56	of	of	ADP
ajbmeb-1195	21	57	study	study	NOUN
ajbmeb-1195	21	58	.	.	PUNCT
ajbmeb-1195	22	1	thus	thus	ADV
ajbmeb-1195	22	2	,	,	PUNCT
ajbmeb-1195	22	3	this	this	PRON
ajbmeb-1195	22	4	is	be	AUX
ajbmeb-1195	22	5	identified	identify	VERB
ajbmeb-1195	22	6	gap	gap	NOUN
ajbmeb-1195	22	7	in	in	ADP
ajbmeb-1195	22	8	the	the	DET
ajbmeb-1195	22	9	study	study	NOUN
ajbmeb-1195	22	10	.	.	PUNCT
ajbmeb-1195	23	1	statement	statement	NOUN
ajbmeb-1195	23	2	of	of	ADP
ajbmeb-1195	23	3	the	the	DET
ajbmeb-1195	23	4	problem	problem	NOUN
ajbmeb-1195	23	5	phony	phony	ADJ
ajbmeb-1195	23	6	practices	practice	NOUN
ajbmeb-1195	23	7	in	in	ADP
ajbmeb-1195	23	8	a	a	DET
ajbmeb-1195	23	9	business	business	NOUN
ajbmeb-1195	23	10	bank	bank	NOUN
ajbmeb-1195	23	11	or	or	CCONJ
ajbmeb-1195	23	12	other	other	ADJ
ajbmeb-1195	23	13	public	public	ADJ
ajbmeb-1195	23	14	settings	setting	NOUN
ajbmeb-1195	23	15	is	be	AUX
ajbmeb-1195	23	16	said	say	VERB
ajbmeb-1195	23	17	to	to	PART
ajbmeb-1195	23	18	have	have	VERB
ajbmeb-1195	23	19	adverse	adverse	ADJ
ajbmeb-1195	23	20	effect	effect	NOUN
ajbmeb-1195	23	21	the	the	DET
ajbmeb-1195	23	22	reasonability	reasonability	NOUN
ajbmeb-1195	23	23	,	,	PUNCT
ajbmeb-1195	23	24	execution	execution	NOUN
ajbmeb-1195	23	25	,	,	PUNCT
ajbmeb-1195	23	26	maintainability	maintainability	NOUN
ajbmeb-1195	23	27	and	and	CCONJ
ajbmeb-1195	23	28	notoriety	notoriety	NOUN
ajbmeb-1195	23	29	of	of	ADP
ajbmeb-1195	23	30	advertisements	advertisement	NOUN
ajbmeb-1195	23	31	as	as	ADV
ajbmeb-1195	23	32	well	well	ADV
ajbmeb-1195	23	33	as	as	ADP
ajbmeb-1195	23	34	poor	poor	ADJ
ajbmeb-1195	23	35	performance	performance	NOUN
ajbmeb-1195	23	36	of	of	ADP
ajbmeb-1195	23	37	the	the	DET
ajbmeb-1195	23	38	tertiary	tertiary	ADJ
ajbmeb-1195	23	39	institutions	institution	NOUN
ajbmeb-1195	23	40	moistly	moistly	ADV
ajbmeb-1195	23	41	with	with	ADP
ajbmeb-1195	23	42	regards	regard	NOUN
ajbmeb-1195	23	43	to	to	ADP
ajbmeb-1195	23	44	accounting	accounting	NOUN
ajbmeb-1195	23	45	presentation	presentation	NOUN
ajbmeb-1195	23	46	and	and	CCONJ
ajbmeb-1195	23	47	management	management	NOUN
ajbmeb-1195	23	48	of	of	ADP
ajbmeb-1195	23	49	the	the	DET
ajbmeb-1195	23	50	public	public	ADJ
ajbmeb-1195	23	51	funds	fund	NOUN
ajbmeb-1195	23	52	.	.	PUNCT
ajbmeb-1195	24	1	swindle	swindle	VERB
ajbmeb-1195	24	2	in	in	ADP
ajbmeb-1195	24	3	almost	almost	ADV
ajbmeb-1195	24	4	every	every	PRON
ajbmeb-1195	24	5	public	public	ADJ
ajbmeb-1195	24	6	sector	sector	NOUN
ajbmeb-1195	24	7	like	like	ADP
ajbmeb-1195	24	8	the	the	DET
ajbmeb-1195	24	9	universities	university	NOUN
ajbmeb-1195	24	10	have	have	AUX
ajbmeb-1195	24	11	exhibited	exhibit	VERB
ajbmeb-1195	24	12	a	a	DET
ajbmeb-1195	24	13	lasting	last	VERB
ajbmeb-1195	24	14	challenge	challenge	NOUN
ajbmeb-1195	24	15	to	to	ADP
ajbmeb-1195	24	16	the	the	DET
ajbmeb-1195	24	17	administration	administration	NOUN
ajbmeb-1195	24	18	and	and	CCONJ
ajbmeb-1195	24	19	controllers	controller	NOUN
ajbmeb-1195	24	20	alike	alike	ADV
ajbmeb-1195	24	21	;	;	PUNCT
ajbmeb-1195	24	22	managing	manage	VERB
ajbmeb-1195	24	23	an	an	DET
ajbmeb-1195	24	24	account	account	NOUN
ajbmeb-1195	24	25	misrepresentation	misrepresentation	NOUN
ajbmeb-1195	24	26	has	have	AUX
ajbmeb-1195	24	27	continued	continue	VERB
ajbmeb-1195	24	28	to	to	PART
ajbmeb-1195	24	29	pose	pose	VERB
ajbmeb-1195	24	30	as	as	ADP
ajbmeb-1195	24	31	a	a	DET
ajbmeb-1195	24	32	worrying	worrying	ADJ
ajbmeb-1195	24	33	issue	issue	NOUN
ajbmeb-1195	24	34	to	to	ADP
ajbmeb-1195	24	35	different	different	ADJ
ajbmeb-1195	24	36	parties	party	NOUN
ajbmeb-1195	24	37	with	with	ADP
ajbmeb-1195	24	38	interests	interest	NOUN
ajbmeb-1195	24	39	in	in	ADP
ajbmeb-1195	24	40	the	the	DET
ajbmeb-1195	24	41	system	system	NOUN
ajbmeb-1195	24	42	.	.	PUNCT
ajbmeb-1195	25	1	it	it	PRON
ajbmeb-1195	25	2	is	be	AUX
ajbmeb-1195	25	3	believed	believe	VERB
ajbmeb-1195	25	4	that	that	SCONJ
ajbmeb-1195	25	5	fraudulent	fraudulent	ADJ
ajbmeb-1195	25	6	practices	practice	NOUN
ajbmeb-1195	25	7	have	have	AUX
ajbmeb-1195	25	8	debilitated	debilitate	VERB
ajbmeb-1195	25	9	against	against	ADP
ajbmeb-1195	25	10	free	free	ADV
ajbmeb-1195	25	11	-	-	PUNCT
ajbmeb-1195	25	12	flowing	flow	VERB
ajbmeb-1195	25	13	and	and	CCONJ
ajbmeb-1195	25	14	adequate	adequate	ADJ
ajbmeb-1195	25	15	running	run	VERB
ajbmeb-1195	25	16	of	of	ADP
ajbmeb-1195	25	17	the	the	DET
ajbmeb-1195	25	18	institutions	institution	NOUN
ajbmeb-1195	25	19	in	in	ADP
ajbmeb-1195	25	20	the	the	DET
ajbmeb-1195	25	21	nigerian	nigerian	ADJ
ajbmeb-1195	25	22	american	american	PROPN
ajbmeb-1195	25	23	journal	journal	PROPN
ajbmeb-1195	25	24	of	of	ADP
ajbmeb-1195	25	25	business	business	NOUN
ajbmeb-1195	25	26	management	management	NOUN
ajbmeb-1195	25	27	,	,	PUNCT
ajbmeb-1195	25	28	economics	economic	NOUN
ajbmeb-1195	25	29	and	and	CCONJ
ajbmeb-1195	25	30	banking	banking	NOUN
ajbmeb-1195	25	31	volume	volume	NOUN
ajbmeb-1195	25	32	16	16	NUM
ajbmeb-1195	25	33	sep	sep	PROPN
ajbmeb-1195	25	34	,	,	PUNCT
ajbmeb-1195	25	35	2023	2023	NUM
ajbmeb-1195	25	36	p	p	NOUN
ajbmeb-1195	26	1	a	a	DET
ajbmeb-1195	26	2	g	g	NOUN
ajbmeb-1195	26	3	e	e	NOUN
ajbmeb-1195	27	1	|	|	ADV
ajbmeb-1195	27	2	58	58	NUM
ajbmeb-1195	27	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1195	27	4	economy	economy	NOUN
ajbmeb-1195	27	5	,	,	PUNCT
ajbmeb-1195	27	6	thereby	thereby	ADV
ajbmeb-1195	27	7	leading	lead	VERB
ajbmeb-1195	27	8	to	to	ADP
ajbmeb-1195	27	9	shortages	shortage	NOUN
ajbmeb-1195	27	10	of	of	ADP
ajbmeb-1195	27	11	funds	fund	NOUN
ajbmeb-1195	27	12	and	and	CCONJ
ajbmeb-1195	27	13	smooth	smooth	ADJ
ajbmeb-1195	27	14	management	management	NOUN
ajbmeb-1195	27	15	of	of	ADP
ajbmeb-1195	27	16	the	the	DET
ajbmeb-1195	27	17	institutions	institution	NOUN
ajbmeb-1195	27	18	.	.	PUNCT
ajbmeb-1195	28	1	just	just	ADV
ajbmeb-1195	28	2	as	as	ADP
ajbmeb-1195	28	3	with	with	ADP
ajbmeb-1195	28	4	banks	bank	NOUN
ajbmeb-1195	28	5	,	,	PUNCT
ajbmeb-1195	28	6	fraud	fraud	NOUN
ajbmeb-1195	28	7	is	be	AUX
ajbmeb-1195	28	8	a	a	DET
ajbmeb-1195	28	9	problem	problem	NOUN
ajbmeb-1195	28	10	to	to	ADP
ajbmeb-1195	28	11	various	various	ADJ
ajbmeb-1195	28	12	stakeholders	stakeholder	NOUN
ajbmeb-1195	28	13	;	;	PUNCT
ajbmeb-1195	28	14	firstly	firstly	ADV
ajbmeb-1195	28	15	,	,	PUNCT
ajbmeb-1195	28	16	it	it	PRON
ajbmeb-1195	28	17	shrinks	shrink	VERB
ajbmeb-1195	28	18	the	the	DET
ajbmeb-1195	28	19	profitability	profitability	NOUN
ajbmeb-1195	28	20	of	of	ADP
ajbmeb-1195	28	21	a	a	DET
ajbmeb-1195	28	22	university	university	NOUN
ajbmeb-1195	28	23	/	/	SYM
ajbmeb-1195	28	24	government	government	NOUN
ajbmeb-1195	28	25	at	at	ADP
ajbmeb-1195	28	26	different	different	ADJ
ajbmeb-1195	28	27	levels	level	NOUN
ajbmeb-1195	28	28	and	and	CCONJ
ajbmeb-1195	28	29	this	this	PRON
ajbmeb-1195	28	30	may	may	AUX
ajbmeb-1195	28	31	result	result	VERB
ajbmeb-1195	28	32	to	to	ADP
ajbmeb-1195	28	33	reduced	reduce	VERB
ajbmeb-1195	28	34	public	public	ADJ
ajbmeb-1195	28	35	value	value	NOUN
ajbmeb-1195	28	36	emanating	emanate	VERB
ajbmeb-1195	28	37	out	out	ADP
ajbmeb-1195	28	38	of	of	ADP
ajbmeb-1195	28	39	low	low	ADJ
ajbmeb-1195	28	40	dividends	dividend	NOUN
ajbmeb-1195	28	41	to	to	ADP
ajbmeb-1195	28	42	shareholders	shareholder	NOUN
ajbmeb-1195	28	43	.	.	PUNCT
ajbmeb-1195	29	1	worst	bad	ADJ
ajbmeb-1195	29	2	of	of	ADP
ajbmeb-1195	29	3	it	it	PRON
ajbmeb-1195	29	4	,	,	PUNCT
ajbmeb-1195	29	5	it	it	PRON
ajbmeb-1195	29	6	may	may	AUX
ajbmeb-1195	29	7	threaten	threaten	VERB
ajbmeb-1195	29	8	the	the	DET
ajbmeb-1195	29	9	going	go	VERB
ajbmeb-1195	29	10	concern	concern	NOUN
ajbmeb-1195	29	11	of	of	ADP
ajbmeb-1195	29	12	the	the	DET
ajbmeb-1195	29	13	government	government	NOUN
ajbmeb-1195	29	14	and	and	CCONJ
ajbmeb-1195	29	15	this	this	PRON
ajbmeb-1195	29	16	has	have	VERB
ajbmeb-1195	29	17	the	the	DET
ajbmeb-1195	29	18	ability	ability	NOUN
ajbmeb-1195	29	19	to	to	PART
ajbmeb-1195	29	20	impact	impact	VERB
ajbmeb-1195	29	21	adversely	adversely	ADV
ajbmeb-1195	29	22	on	on	ADP
ajbmeb-1195	29	23	shareholder	shareholder	NOUN
ajbmeb-1195	29	24	wealth	wealth	NOUN
ajbmeb-1195	29	25	.	.	PUNCT
ajbmeb-1195	30	1	going	go	VERB
ajbmeb-1195	30	2	further	far	ADV
ajbmeb-1195	30	3	,	,	PUNCT
ajbmeb-1195	30	4	the	the	DET
ajbmeb-1195	30	5	major	major	ADJ
ajbmeb-1195	30	6	problem	problem	NOUN
ajbmeb-1195	30	7	with	with	ADP
ajbmeb-1195	30	8	forensic	forensic	ADJ
ajbmeb-1195	30	9	accounting	accounting	NOUN
ajbmeb-1195	30	10	is	be	AUX
ajbmeb-1195	30	11	that	that	SCONJ
ajbmeb-1195	30	12	no	no	DET
ajbmeb-1195	30	13	study	study	NOUN
ajbmeb-1195	30	14	has	have	AUX
ajbmeb-1195	30	15	been	be	AUX
ajbmeb-1195	30	16	able	able	ADJ
ajbmeb-1195	30	17	to	to	PART
ajbmeb-1195	30	18	proffer	proffer	VERB
ajbmeb-1195	30	19	lasting	last	VERB
ajbmeb-1195	30	20	solution	solution	NOUN
ajbmeb-1195	30	21	to	to	PART
ajbmeb-1195	30	22	fraud	fraud	VERB
ajbmeb-1195	30	23	detection	detection	NOUN
ajbmeb-1195	30	24	and	and	CCONJ
ajbmeb-1195	30	25	control	control	NOUN
ajbmeb-1195	30	26	.	.	PUNCT
ajbmeb-1195	31	1	on	on	ADP
ajbmeb-1195	31	2	this	this	DET
ajbmeb-1195	31	3	backdrop	backdrop	NOUN
ajbmeb-1195	31	4	,	,	PUNCT
ajbmeb-1195	31	5	the	the	DET
ajbmeb-1195	31	6	problem	problem	NOUN
ajbmeb-1195	31	7	here	here	ADV
ajbmeb-1195	31	8	is	be	AUX
ajbmeb-1195	31	9	to	to	PART
ajbmeb-1195	31	10	ascertain	ascertain	VERB
ajbmeb-1195	31	11	the	the	DET
ajbmeb-1195	31	12	growing	grow	VERB
ajbmeb-1195	31	13	relevance	relevance	NOUN
ajbmeb-1195	31	14	of	of	ADP
ajbmeb-1195	31	15	forensic	forensic	ADJ
ajbmeb-1195	31	16	accounting	accounting	NOUN
ajbmeb-1195	31	17	and	and	CCONJ
ajbmeb-1195	31	18	its	its	PRON
ajbmeb-1195	31	19	tools	tool	NOUN
ajbmeb-1195	31	20	on	on	ADP
ajbmeb-1195	31	21	financial	financial	ADJ
ajbmeb-1195	31	22	performance	performance	NOUN
ajbmeb-1195	31	23	tertiary	tertiary	ADJ
ajbmeb-1195	31	24	institutions	institution	NOUN
ajbmeb-1195	31	25	in	in	ADP
ajbmeb-1195	31	26	port	port	NOUN
ajbmeb-1195	31	27	harcourt	harcourt	PROPN
ajbmeb-1195	31	28	,	,	PUNCT
ajbmeb-1195	31	29	rivers	river	NOUN
ajbmeb-1195	31	30	state	state	VERB
ajbmeb-1195	31	31	theoretical	theoretical	ADJ
ajbmeb-1195	31	32	frameworks	framework	NOUN
ajbmeb-1195	31	33	fraud	fraud	VERB
ajbmeb-1195	31	34	preventative	preventative	ADJ
ajbmeb-1195	31	35	theory	theory	NOUN
ajbmeb-1195	31	36	forensic	forensic	ADJ
ajbmeb-1195	31	37	lawsuit	lawsuit	NOUN
ajbmeb-1195	31	38	support	support	NOUN
ajbmeb-1195	31	39	,	,	PUNCT
ajbmeb-1195	31	40	as	as	SCONJ
ajbmeb-1195	31	41	defined	define	VERB
ajbmeb-1195	31	42	by	by	ADP
ajbmeb-1195	31	43	akintoye	akintoye	NOUN
ajbmeb-1195	31	44	(	(	PUNCT
ajbmeb-1195	31	45	2008	2008	NUM
ajbmeb-1195	31	46	)	)	PUNCT
ajbmeb-1195	31	47	,	,	PUNCT
ajbmeb-1195	31	48	is	be	AUX
ajbmeb-1195	31	49	a	a	DET
ajbmeb-1195	31	50	service	service	NOUN
ajbmeb-1195	31	51	provided	provide	VERB
ajbmeb-1195	31	52	by	by	ADP
ajbmeb-1195	31	53	public	public	ADJ
ajbmeb-1195	31	54	institutions	institution	NOUN
ajbmeb-1195	31	55	such	such	ADJ
ajbmeb-1195	31	56	as	as	ADP
ajbmeb-1195	31	57	universities	university	NOUN
ajbmeb-1195	31	58	to	to	ADP
ajbmeb-1195	31	59	parties	party	NOUN
ajbmeb-1195	31	60	involved	involve	VERB
ajbmeb-1195	31	61	in	in	ADP
ajbmeb-1195	31	62	,	,	PUNCT
ajbmeb-1195	31	63	or	or	CCONJ
ajbmeb-1195	31	64	anticipating	anticipating	NOUN
ajbmeb-1195	31	65	,	,	PUNCT
ajbmeb-1195	31	66	litigation	litigation	NOUN
ajbmeb-1195	31	67	,	,	PUNCT
ajbmeb-1195	31	68	or	or	CCONJ
ajbmeb-1195	31	69	to	to	ADP
ajbmeb-1195	31	70	those	those	PRON
ajbmeb-1195	31	71	seeking	seek	VERB
ajbmeb-1195	31	72	a	a	DET
ajbmeb-1195	31	73	more	more	ADV
ajbmeb-1195	31	74	accurate	accurate	ADJ
ajbmeb-1195	31	75	representation	representation	NOUN
ajbmeb-1195	31	76	of	of	ADP
ajbmeb-1195	31	77	,	,	PUNCT
ajbmeb-1195	31	78	economic	economic	ADJ
ajbmeb-1195	31	79	issues	issue	NOUN
ajbmeb-1195	31	80	associated	associate	VERB
ajbmeb-1195	31	81	to	to	ADP
ajbmeb-1195	31	82	,	,	PUNCT
ajbmeb-1195	31	83	such	such	ADJ
ajbmeb-1195	31	84	proceedings	proceeding	NOUN
ajbmeb-1195	31	85	.	.	PUNCT
ajbmeb-1195	32	1	legal	legal	ADJ
ajbmeb-1195	32	2	disputes	dispute	NOUN
ajbmeb-1195	32	3	are	be	AUX
ajbmeb-1195	32	4	the	the	DET
ajbmeb-1195	32	5	primary	primary	ADJ
ajbmeb-1195	32	6	emphasis	emphasis	NOUN
ajbmeb-1195	32	7	,	,	PUNCT
ajbmeb-1195	32	8	and	and	CCONJ
ajbmeb-1195	32	9	it	it	PRON
ajbmeb-1195	32	10	can	can	AUX
ajbmeb-1195	32	11	help	help	VERB
ajbmeb-1195	32	12	decide	decide	VERB
ajbmeb-1195	32	13	disputes	dispute	NOUN
ajbmeb-1195	32	14	and	and	CCONJ
ajbmeb-1195	32	15	help	help	VERB
ajbmeb-1195	32	16	solve	solve	VERB
ajbmeb-1195	32	17	or	or	CCONJ
ajbmeb-1195	32	18	settle	settle	VERB
ajbmeb-1195	32	19	them	they	PRON
ajbmeb-1195	32	20	,	,	PUNCT
ajbmeb-1195	32	21	even	even	ADV
ajbmeb-1195	32	22	before	before	SCONJ
ajbmeb-1195	32	23	they	they	PRON
ajbmeb-1195	32	24	reach	reach	VERB
ajbmeb-1195	32	25	courtrooms	courtroom	NOUN
ajbmeb-1195	32	26	,	,	PUNCT
ajbmeb-1195	32	27	by	by	ADP
ajbmeb-1195	32	28	addressing	address	VERB
ajbmeb-1195	32	29	difficulties	difficulty	NOUN
ajbmeb-1195	32	30	related	relate	VERB
ajbmeb-1195	32	31	to	to	ADP
ajbmeb-1195	32	32	the	the	DET
ajbmeb-1195	32	33	qualification	qualification	NOUN
ajbmeb-1195	32	34	of	of	ADP
ajbmeb-1195	32	35	economic	economic	ADJ
ajbmeb-1195	32	36	damages	damage	NOUN
ajbmeb-1195	32	37	experienced	experience	VERB
ajbmeb-1195	32	38	by	by	ADP
ajbmeb-1195	32	39	parties	party	NOUN
ajbmeb-1195	32	40	involved	involve	VERB
ajbmeb-1195	32	41	in	in	ADP
ajbmeb-1195	32	42	legal	legal	ADJ
ajbmeb-1195	32	43	disputes	dispute	NOUN
ajbmeb-1195	32	44	.	.	PUNCT
ajbmeb-1195	33	1	ajzen	ajzen	NOUN
ajbmeb-1195	33	2	and	and	CCONJ
ajbmeb-1195	33	3	fishbein	fishbein	ADJ
ajbmeb-1195	33	4	(	(	PUNCT
ajbmeb-1195	33	5	1980	1980	NUM
ajbmeb-1195	33	6	)	)	PUNCT
ajbmeb-1195	33	7	argue	argue	VERB
ajbmeb-1195	33	8	that	that	SCONJ
ajbmeb-1195	33	9	intentions	intention	NOUN
ajbmeb-1195	33	10	are	be	AUX
ajbmeb-1195	33	11	the	the	DET
ajbmeb-1195	33	12	most	most	ADV
ajbmeb-1195	33	13	important	important	ADJ
ajbmeb-1195	33	14	factor	factor	NOUN
ajbmeb-1195	33	15	in	in	ADP
ajbmeb-1195	33	16	determining	determine	VERB
ajbmeb-1195	33	17	the	the	DET
ajbmeb-1195	33	18	success	success	NOUN
ajbmeb-1195	33	19	or	or	CCONJ
ajbmeb-1195	33	20	failure	failure	NOUN
ajbmeb-1195	33	21	of	of	ADP
ajbmeb-1195	33	22	any	any	DET
ajbmeb-1195	33	23	planned	planned	ADJ
ajbmeb-1195	33	24	behaviour	behaviour	NOUN
ajbmeb-1195	33	25	,	,	PUNCT
ajbmeb-1195	33	26	and	and	CCONJ
ajbmeb-1195	33	27	that	that	SCONJ
ajbmeb-1195	33	28	a	a	DET
ajbmeb-1195	33	29	thorough	thorough	ADJ
ajbmeb-1195	33	30	understanding	understanding	NOUN
ajbmeb-1195	33	31	of	of	ADP
ajbmeb-1195	33	32	the	the	DET
ajbmeb-1195	33	33	causes	cause	NOUN
ajbmeb-1195	33	34	of	of	ADP
ajbmeb-1195	33	35	intentions	intention	NOUN
ajbmeb-1195	33	36	yields	yield	VERB
ajbmeb-1195	33	37	practical	practical	ADJ
ajbmeb-1195	33	38	insights	insight	NOUN
ajbmeb-1195	33	39	into	into	ADP
ajbmeb-1195	33	40	the	the	DET
ajbmeb-1195	33	41	behaviour	behaviour	NOUN
ajbmeb-1195	33	42	.	.	PUNCT
ajbmeb-1195	34	1	as	as	ADP
ajbmeb-1195	34	2	a	a	DET
ajbmeb-1195	34	3	result	result	NOUN
ajbmeb-1195	34	4	,	,	PUNCT
ajbmeb-1195	34	5	the	the	DET
ajbmeb-1195	34	6	theory	theory	NOUN
ajbmeb-1195	34	7	of	of	ADP
ajbmeb-1195	34	8	fraud	fraud	NOUN
ajbmeb-1195	34	9	prevention	prevention	NOUN
ajbmeb-1195	34	10	was	be	AUX
ajbmeb-1195	34	11	developed	develop	VERB
ajbmeb-1195	34	12	to	to	PART
ajbmeb-1195	34	13	lessen	lessen	VERB
ajbmeb-1195	34	14	the	the	DET
ajbmeb-1195	34	15	likelihood	likelihood	NOUN
ajbmeb-1195	34	16	that	that	SCONJ
ajbmeb-1195	34	17	anyone	anyone	PRON
ajbmeb-1195	34	18	would	would	AUX
ajbmeb-1195	34	19	intentionally	intentionally	ADV
ajbmeb-1195	34	20	commit	commit	VERB
ajbmeb-1195	34	21	fraud	fraud	NOUN
ajbmeb-1195	34	22	.	.	PUNCT
ajbmeb-1195	35	1	it	it	PRON
ajbmeb-1195	35	2	is	be	AUX
ajbmeb-1195	35	3	the	the	DET
ajbmeb-1195	35	4	duty	duty	NOUN
ajbmeb-1195	35	5	of	of	ADP
ajbmeb-1195	35	6	the	the	DET
ajbmeb-1195	35	7	school	school	NOUN
ajbmeb-1195	35	8	administration	administration	NOUN
ajbmeb-1195	35	9	to	to	ADP
ajbmeb-1195	35	10	its	its	PRON
ajbmeb-1195	35	11	stakeholders	stakeholder	NOUN
ajbmeb-1195	35	12	,	,	PUNCT
ajbmeb-1195	35	13	as	as	SCONJ
ajbmeb-1195	35	14	stated	state	VERB
ajbmeb-1195	35	15	by	by	ADP
ajbmeb-1195	35	16	goosen	goosen	PROPN
ajbmeb-1195	35	17	,	,	PUNCT
ajbmeb-1195	35	18	pampallis	pampallis	PROPN
ajbmeb-1195	35	19	,	,	PUNCT
ajbmeb-1195	35	20	van	van	PROPN
ajbmeb-1195	35	21	der	der	NOUN
ajbmeb-1195	35	22	merwe	merwe	PROPN
ajbmeb-1195	35	23	,	,	PUNCT
ajbmeb-1195	35	24	and	and	CCONJ
ajbmeb-1195	35	25	mdluli	mdluli	PROPN
ajbmeb-1195	35	26	(	(	PUNCT
ajbmeb-1195	35	27	1999	1999	NUM
ajbmeb-1195	35	28	)	)	PUNCT
ajbmeb-1195	35	29	,	,	PUNCT
ajbmeb-1195	35	30	to	to	PART
ajbmeb-1195	35	31	maintain	maintain	VERB
ajbmeb-1195	35	32	and	and	CCONJ
ajbmeb-1195	35	33	present	present	ADJ
ajbmeb-1195	35	34	accurate	accurate	ADJ
ajbmeb-1195	35	35	records	record	NOUN
ajbmeb-1195	35	36	of	of	ADP
ajbmeb-1195	35	37	all	all	DET
ajbmeb-1195	35	38	transactions	transaction	NOUN
ajbmeb-1195	35	39	done	do	VERB
ajbmeb-1195	35	40	against	against	ADP
ajbmeb-1195	35	41	that	that	PRON
ajbmeb-1195	35	42	were	be	AUX
ajbmeb-1195	35	43	performed	perform	VERB
ajbmeb-1195	35	44	at	at	ADP
ajbmeb-1195	35	45	the	the	DET
ajbmeb-1195	35	46	institution	institution	NOUN
ajbmeb-1195	35	47	.	.	PUNCT
ajbmeb-1195	36	1	primarily	primarily	ADV
ajbmeb-1195	36	2	,	,	PUNCT
ajbmeb-1195	36	3	the	the	DET
ajbmeb-1195	36	4	paper	paper	NOUN
ajbmeb-1195	36	5	aims	aim	VERB
ajbmeb-1195	36	6	to	to	PART
ajbmeb-1195	36	7	investigate	investigate	VERB
ajbmeb-1195	36	8	the	the	DET
ajbmeb-1195	36	9	nexus	nexus	NOUN
ajbmeb-1195	36	10	between	between	ADP
ajbmeb-1195	36	11	forensic	forensic	ADJ
ajbmeb-1195	36	12	accounting	accounting	NOUN
ajbmeb-1195	36	13	and	and	CCONJ
ajbmeb-1195	36	14	its	its	PRON
ajbmeb-1195	36	15	tools	tool	NOUN
ajbmeb-1195	36	16	on	on	ADP
ajbmeb-1195	36	17	financial	financial	ADJ
ajbmeb-1195	36	18	performance	performance	NOUN
ajbmeb-1195	36	19	of	of	ADP
ajbmeb-1195	36	20	tertiary	tertiary	ADJ
ajbmeb-1195	36	21	institutions	institution	NOUN
ajbmeb-1195	36	22	in	in	ADP
ajbmeb-1195	36	23	port	port	NOUN
ajbmeb-1195	36	24	harcourt	harcourt	PROPN
ajbmeb-1195	36	25	,	,	PUNCT
ajbmeb-1195	36	26	rivers	river	NOUN
ajbmeb-1195	36	27	state	state	NOUN
ajbmeb-1195	36	28	;	;	PUNCT
ajbmeb-1195	36	29	its	its	PRON
ajbmeb-1195	36	30	objectives	objective	NOUN
ajbmeb-1195	36	31	specifically	specifically	ADV
ajbmeb-1195	36	32	look	look	VERB
ajbmeb-1195	36	33	to	to	ADP
ajbmeb-1195	36	34	:	:	PUNCT
ajbmeb-1195	36	35	i.	i.	NOUN
ajbmeb-1195	36	36	investigate	investigate	VERB
ajbmeb-1195	36	37	the	the	DET
ajbmeb-1195	36	38	connection	connection	NOUN
ajbmeb-1195	36	39	between	between	ADP
ajbmeb-1195	36	40	forensic	forensic	ADJ
ajbmeb-1195	36	41	auditing	auditing	NOUN
ajbmeb-1195	36	42	and	and	CCONJ
ajbmeb-1195	36	43	the	the	DET
ajbmeb-1195	36	44	financial	financial	ADJ
ajbmeb-1195	36	45	success	success	NOUN
ajbmeb-1195	36	46	of	of	ADP
ajbmeb-1195	36	47	universities	university	NOUN
ajbmeb-1195	36	48	in	in	ADP
ajbmeb-1195	36	49	port	port	NOUN
ajbmeb-1195	36	50	harcourt	harcourt	PROPN
ajbmeb-1195	36	51	,	,	PUNCT
ajbmeb-1195	36	52	rivers	river	NOUN
ajbmeb-1195	36	53	state	state	PROPN
ajbmeb-1195	36	54	.	.	PUNCT
ajbmeb-1195	37	1	ii	ii	PROPN
ajbmeb-1195	37	2	.	.	PUNCT
ajbmeb-1195	38	1	analyse	analyse	VERB
ajbmeb-1195	38	2	the	the	DET
ajbmeb-1195	38	3	connection	connection	NOUN
ajbmeb-1195	38	4	between	between	ADP
ajbmeb-1195	38	5	data	datum	NOUN
ajbmeb-1195	38	6	mining	mining	NOUN
ajbmeb-1195	38	7	and	and	CCONJ
ajbmeb-1195	38	8	the	the	DET
ajbmeb-1195	38	9	economic	economic	ADJ
ajbmeb-1195	38	10	success	success	NOUN
ajbmeb-1195	38	11	of	of	ADP
ajbmeb-1195	38	12	universities	university	NOUN
ajbmeb-1195	38	13	in	in	ADP
ajbmeb-1195	38	14	port	port	NOUN
ajbmeb-1195	38	15	harcourt	harcourt	PROPN
ajbmeb-1195	38	16	,	,	PUNCT
ajbmeb-1195	38	17	rivers	river	NOUN
ajbmeb-1195	38	18	state	state	PROPN
ajbmeb-1195	38	19	research	research	NOUN
ajbmeb-1195	38	20	hypotheses	hypothese	VERB
ajbmeb-1195	38	21	ho1	ho1	NOUN
ajbmeb-1195	38	22	:	:	PUNCT
ajbmeb-1195	38	23	in	in	ADP
ajbmeb-1195	38	24	port	port	NOUN
ajbmeb-1195	38	25	harcourt	harcourt	PROPN
ajbmeb-1195	38	26	,	,	PUNCT
ajbmeb-1195	38	27	rivers	river	NOUN
ajbmeb-1195	38	28	state	state	PROPN
ajbmeb-1195	38	29	,	,	PUNCT
ajbmeb-1195	38	30	there	there	PRON
ajbmeb-1195	38	31	is	be	VERB
ajbmeb-1195	38	32	no	no	DET
ajbmeb-1195	38	33	statistically	statistically	ADV
ajbmeb-1195	38	34	substantial	substantial	ADJ
ajbmeb-1195	38	35	correlation	correlation	NOUN
ajbmeb-1195	38	36	between	between	ADP
ajbmeb-1195	38	37	forensic	forensic	ADJ
ajbmeb-1195	38	38	audit	audit	NOUN
ajbmeb-1195	38	39	and	and	CCONJ
ajbmeb-1195	38	40	financial	financial	ADJ
ajbmeb-1195	38	41	outcomes	outcome	NOUN
ajbmeb-1195	38	42	for	for	ADP
ajbmeb-1195	38	43	universities	university	NOUN
ajbmeb-1195	38	44	.	.	PUNCT
ajbmeb-1195	39	1	ho1	ho1	NOUN
ajbmeb-1195	39	2	:	:	PUNCT
ajbmeb-1195	39	3	in	in	ADP
ajbmeb-1195	39	4	port	port	NOUN
ajbmeb-1195	39	5	harcourt	harcourt	PROPN
ajbmeb-1195	39	6	,	,	PUNCT
ajbmeb-1195	39	7	rivers	river	NOUN
ajbmeb-1195	39	8	state	state	PROPN
ajbmeb-1195	39	9	,	,	PUNCT
ajbmeb-1195	39	10	there	there	PRON
ajbmeb-1195	39	11	is	be	VERB
ajbmeb-1195	39	12	no	no	DET
ajbmeb-1195	39	13	statistically	statistically	ADV
ajbmeb-1195	39	14	substantial	substantial	ADJ
ajbmeb-1195	39	15	correlation	correlation	NOUN
ajbmeb-1195	39	16	between	between	ADP
ajbmeb-1195	39	17	data	datum	NOUN
ajbmeb-1195	39	18	mining	mining	NOUN
ajbmeb-1195	39	19	and	and	CCONJ
ajbmeb-1195	39	20	the	the	DET
ajbmeb-1195	39	21	economic	economic	ADJ
ajbmeb-1195	39	22	success	success	NOUN
ajbmeb-1195	39	23	of	of	ADP
ajbmeb-1195	39	24	universities	university	NOUN
ajbmeb-1195	39	25	american	american	PROPN
ajbmeb-1195	39	26	journal	journal	PROPN
ajbmeb-1195	39	27	of	of	ADP
ajbmeb-1195	39	28	business	business	NOUN
ajbmeb-1195	39	29	management	management	NOUN
ajbmeb-1195	39	30	,	,	PUNCT
ajbmeb-1195	39	31	economics	economic	NOUN
ajbmeb-1195	39	32	and	and	CCONJ
ajbmeb-1195	39	33	banking	banking	NOUN
ajbmeb-1195	39	34	volume	volume	NOUN
ajbmeb-1195	39	35	16	16	NUM
ajbmeb-1195	39	36	sep	sep	PROPN
ajbmeb-1195	39	37	,	,	PUNCT
ajbmeb-1195	39	38	2023	2023	NUM
ajbmeb-1195	39	39	p	p	NOUN
ajbmeb-1195	39	40	a	a	DET
ajbmeb-1195	39	41	g	g	NOUN
ajbmeb-1195	39	42	e	e	NOUN
ajbmeb-1195	39	43	|	|	ADV
ajbmeb-1195	39	44	59	59	NUM
ajbmeb-1195	39	45	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-1195	39	46	fig	fig	NOUN
ajbmeb-1195	39	47	.	.	PUNCT
ajbmeb-1195	40	1	1	1	NUM
ajbmeb-1195	40	2	:	:	PUNCT
ajbmeb-1195	40	3	conceptualizing	conceptualize	VERB
ajbmeb-1195	40	4	the	the	DET
ajbmeb-1195	40	5	connection	connection	NOUN
ajbmeb-1195	40	6	between	between	ADP
ajbmeb-1195	40	7	forensic	forensic	ADJ
ajbmeb-1195	40	8	accounting	accounting	NOUN
ajbmeb-1195	40	9	and	and	CCONJ
ajbmeb-1195	40	10	financial	financial	ADJ
ajbmeb-1195	40	11	performance	performance	NOUN
ajbmeb-1195	40	12	source	source	NOUN
ajbmeb-1195	40	13	:	:	PUNCT
ajbmeb-1195	40	14	adesina	adesina	PROPN
ajbmeb-1195	40	15	et	et	PROPN
ajbmeb-1195	40	16	al	al	PROPN
ajbmeb-1195	40	17	.	.	PROPN
ajbmeb-1195	41	1	(	(	PUNCT
ajbmeb-1195	41	2	2020	2020	NUM
ajbmeb-1195	41	3	)	)	PUNCT
ajbmeb-1195	42	1	;	;	PUNCT
ajbmeb-1195	42	2	olaoye	olaoye	ADJ
ajbmeb-1195	42	3	and	and	CCONJ
ajbmeb-1195	42	4	olanipekun	olanipekun	ADJ
ajbmeb-1195	42	5	(	(	PUNCT
ajbmeb-1195	42	6	2018	2018	NUM
ajbmeb-1195	42	7	)	)	PUNCT
ajbmeb-1195	42	8	literature	literature	NOUN
ajbmeb-1195	42	9	review	review	VERB
ajbmeb-1195	42	10	forensic	forensic	ADJ
ajbmeb-1195	42	11	accounting	account	VERB
ajbmeb-1195	42	12	the	the	DET
ajbmeb-1195	42	13	word	word	NOUN
ajbmeb-1195	42	14	"	"	PUNCT
ajbmeb-1195	42	15	forensic	forensic	ADJ
ajbmeb-1195	42	16	"	"	PUNCT
ajbmeb-1195	42	17	originates	originate	NOUN
ajbmeb-1195	42	18	from	from	ADP
ajbmeb-1195	42	19	the	the	DET
ajbmeb-1195	42	20	latin	latin	ADJ
ajbmeb-1195	42	21	word	word	NOUN
ajbmeb-1195	42	22	"	"	PUNCT
ajbmeb-1195	42	23	forum	forum	NOUN
ajbmeb-1195	42	24	,	,	PUNCT
ajbmeb-1195	42	25	"	"	PUNCT
ajbmeb-1195	42	26	which	which	PRON
ajbmeb-1195	42	27	means	mean	VERB
ajbmeb-1195	42	28	"	"	PUNCT
ajbmeb-1195	42	29	of	of	ADP
ajbmeb-1195	42	30	,	,	PUNCT
ajbmeb-1195	42	31	relating	relate	VERB
ajbmeb-1195	42	32	to	to	ADP
ajbmeb-1195	42	33	,	,	PUNCT
ajbmeb-1195	42	34	or	or	CCONJ
ajbmeb-1195	42	35	associated	associate	VERB
ajbmeb-1195	42	36	with	with	ADP
ajbmeb-1195	42	37	"	"	PUNCT
ajbmeb-1195	42	38	the	the	DET
ajbmeb-1195	42	39	law	law	NOUN
ajbmeb-1195	42	40	or	or	CCONJ
ajbmeb-1195	42	41	the	the	DET
ajbmeb-1195	42	42	judicial	judicial	ADJ
ajbmeb-1195	42	43	system	system	NOUN
ajbmeb-1195	42	44	.	.	PUNCT
ajbmeb-1195	43	1	forensic	forensic	ADJ
ajbmeb-1195	43	2	science	science	NOUN
ajbmeb-1195	43	3	can	can	AUX
ajbmeb-1195	43	4	be	be	AUX
ajbmeb-1195	43	5	broadly	broadly	ADV
ajbmeb-1195	43	6	defined	define	VERB
ajbmeb-1195	43	7	as	as	ADP
ajbmeb-1195	43	8	"	"	PUNCT
ajbmeb-1195	43	9	the	the	DET
ajbmeb-1195	43	10	application	application	NOUN
ajbmeb-1195	43	11	of	of	ADP
ajbmeb-1195	43	12	scientific	scientific	ADJ
ajbmeb-1195	43	13	knowledge	knowledge	NOUN
ajbmeb-1195	43	14	to	to	ADP
ajbmeb-1195	43	15	legal	legal	ADJ
ajbmeb-1195	43	16	problems	problem	NOUN
ajbmeb-1195	43	17	"	"	PUNCT
ajbmeb-1195	43	18	(	(	PUNCT
ajbmeb-1195	43	19	okeke	okeke	VERB
ajbmeb-1195	43	20	et	et	PROPN
ajbmeb-1195	43	21	al	al	PROPN
ajbmeb-1195	43	22	.	.	PROPN
ajbmeb-1195	43	23	,	,	PUNCT
ajbmeb-1195	43	24	2022	2022	NUM
ajbmeb-1195	43	25	)	)	PUNCT
ajbmeb-1195	43	26	.	.	PUNCT
ajbmeb-1195	44	1	the	the	DET
ajbmeb-1195	44	2	field	field	NOUN
ajbmeb-1195	44	3	of	of	ADP
ajbmeb-1195	44	4	forensic	forensic	ADJ
ajbmeb-1195	44	5	science	science	NOUN
ajbmeb-1195	44	6	is	be	AUX
ajbmeb-1195	44	7	commonly	commonly	ADV
ajbmeb-1195	44	8	linked	link	VERB
ajbmeb-1195	44	9	to	to	ADP
ajbmeb-1195	44	10	police	police	NOUN
ajbmeb-1195	44	11	work	work	NOUN
ajbmeb-1195	44	12	.	.	PUNCT
ajbmeb-1195	45	1	forensic	forensic	ADJ
ajbmeb-1195	45	2	accounting	accounting	NOUN
ajbmeb-1195	45	3	,	,	PUNCT
ajbmeb-1195	45	4	defined	define	VERB
ajbmeb-1195	45	5	as	as	ADP
ajbmeb-1195	45	6	"	"	PUNCT
ajbmeb-1195	45	7	the	the	DET
ajbmeb-1195	45	8	use	use	NOUN
ajbmeb-1195	45	9	of	of	ADP
ajbmeb-1195	45	10	scientific	scientific	ADJ
ajbmeb-1195	45	11	methods	method	NOUN
ajbmeb-1195	45	12	to	to	PART
ajbmeb-1195	45	13	resolve	resolve	VERB
ajbmeb-1195	45	14	issues	issue	NOUN
ajbmeb-1195	45	15	raised	raise	VERB
ajbmeb-1195	45	16	in	in	ADP
ajbmeb-1195	45	17	criminal	criminal	ADJ
ajbmeb-1195	45	18	or	or	CCONJ
ajbmeb-1195	45	19	civil	civil	ADJ
ajbmeb-1195	45	20	litigation	litigation	NOUN
ajbmeb-1195	45	21	,	,	PUNCT
ajbmeb-1195	45	22	"	"	PUNCT
ajbmeb-1195	45	23	was	be	AUX
ajbmeb-1195	45	24	introduced	introduce	VERB
ajbmeb-1195	45	25	to	to	ADP
ajbmeb-1195	45	26	the	the	DET
ajbmeb-1195	45	27	field	field	NOUN
ajbmeb-1195	45	28	of	of	ADP
ajbmeb-1195	45	29	accounting	accounting	NOUN
ajbmeb-1195	45	30	to	to	PART
ajbmeb-1195	45	31	provide	provide	VERB
ajbmeb-1195	45	32	a	a	DET
ajbmeb-1195	45	33	more	more	ADV
ajbmeb-1195	45	34	trustworthy	trustworthy	ADJ
ajbmeb-1195	45	35	and	and	CCONJ
ajbmeb-1195	45	36	evidentiary	evidentiary	ADJ
ajbmeb-1195	45	37	means	mean	NOUN
ajbmeb-1195	45	38	of	of	ADP
ajbmeb-1195	45	39	bolstering	bolster	VERB
ajbmeb-1195	45	40	probes	probe	NOUN
ajbmeb-1195	45	41	into	into	ADP
ajbmeb-1195	45	42	finances	finance	NOUN
ajbmeb-1195	45	43	and	and	CCONJ
ajbmeb-1195	45	44	decreasing	decrease	VERB
ajbmeb-1195	45	45	or	or	CCONJ
ajbmeb-1195	45	46	avoiding	avoid	VERB
ajbmeb-1195	45	47	all	all	DET
ajbmeb-1195	45	48	forms	form	NOUN
ajbmeb-1195	45	49	of	of	ADP
ajbmeb-1195	45	50	monetary	monetary	ADJ
ajbmeb-1195	45	51	misconduct	misconduct	NOUN
ajbmeb-1195	45	52	(	(	PUNCT
ajbmeb-1195	45	53	modugu&anyaduba	modugu&anyaduba	PROPN
ajbmeb-1195	45	54	,	,	PUNCT
ajbmeb-1195	45	55	2013	2013	NUM
ajbmeb-1195	45	56	)	)	PUNCT
ajbmeb-1195	45	57	.	.	PUNCT
ajbmeb-1195	46	1	forensic	forensic	ADJ
ajbmeb-1195	46	2	accounting	accounting	NOUN
ajbmeb-1195	46	3	,	,	PUNCT
ajbmeb-1195	46	4	according	accord	VERB
ajbmeb-1195	46	5	to	to	ADP
ajbmeb-1195	46	6	the	the	DET
ajbmeb-1195	46	7	literature	literature	NOUN
ajbmeb-1195	46	8	(	(	PUNCT
ajbmeb-1195	46	9	krsti	krsti	NOUN
ajbmeb-1195	46	10	,	,	PUNCT
ajbmeb-1195	46	11	2009	2009	NUM
ajbmeb-1195	46	12	)	)	PUNCT
ajbmeb-1195	46	13	,	,	PUNCT
ajbmeb-1195	46	14	aims	aim	VERB
ajbmeb-1195	46	15	to	to	PART
ajbmeb-1195	46	16	detect	detect	VERB
ajbmeb-1195	46	17	and	and	CCONJ
ajbmeb-1195	46	18	investigate	investigate	VERB
ajbmeb-1195	46	19	instances	instance	NOUN
ajbmeb-1195	46	20	of	of	ADP
ajbmeb-1195	46	21	financial	financial	ADJ
ajbmeb-1195	46	22	reporting	reporting	NOUN
ajbmeb-1195	46	23	fraud	fraud	NOUN
ajbmeb-1195	46	24	.	.	PUNCT
ajbmeb-1195	47	1	according	accord	VERB
ajbmeb-1195	47	2	to	to	ADP
ajbmeb-1195	47	3	many	many	ADJ
ajbmeb-1195	47	4	sources	source	NOUN
ajbmeb-1195	47	5	(	(	PUNCT
ajbmeb-1195	47	6	zia	zia	PROPN
ajbmeb-1195	47	7	,	,	PUNCT
ajbmeb-1195	47	8	2016	2016	NUM
ajbmeb-1195	47	9	;	;	PUNCT
ajbmeb-1195	47	10	okeke	okeke	VERB
ajbmeb-1195	47	11	et	et	PROPN
ajbmeb-1195	47	12	al	al	PROPN
ajbmeb-1195	47	13	.	.	PROPN
ajbmeb-1195	47	14	,	,	PUNCT
ajbmeb-1195	47	15	2022	2022	NUM
ajbmeb-1195	47	16	;	;	PUNCT
ajbmeb-1195	47	17	arokiasamy	arokiasamy	PROPN
ajbmeb-1195	47	18	&	&	CCONJ
ajbmeb-1195	47	19	cristal	cristal	PROPN
ajbmeb-1195	47	20	,	,	PUNCT
ajbmeb-1195	47	21	2009	2009	NUM
ajbmeb-1195	47	22	;	;	PUNCT
ajbmeb-1195	47	23	dhar	dhar	PROPN
ajbmeb-1195	47	24	&	&	CCONJ
ajbmeb-1195	47	25	sarkar	sarkar	PROPN
ajbmeb-1195	47	26	,	,	PUNCT
ajbmeb-1195	47	27	2010	2010	NUM
ajbmeb-1195	47	28	)	)	PUNCT
ajbmeb-1195	47	29	,	,	PUNCT
ajbmeb-1195	47	30	the	the	DET
ajbmeb-1195	47	31	area	area	NOUN
ajbmeb-1195	47	32	of	of	ADP
ajbmeb-1195	47	33	forensic	forensic	ADJ
ajbmeb-1195	47	34	accounting	accounting	NOUN
ajbmeb-1195	47	35	is	be	AUX
ajbmeb-1195	47	36	distinguished	distinguish	VERB
ajbmeb-1195	47	37	by	by	ADP
ajbmeb-1195	47	38	its	its	PRON
ajbmeb-1195	47	39	unique	unique	ADJ
ajbmeb-1195	47	40	blend	blend	NOUN
ajbmeb-1195	47	41	of	of	ADP
ajbmeb-1195	47	42	scientific	scientific	ADJ
ajbmeb-1195	47	43	and	and	CCONJ
ajbmeb-1195	47	44	quantitative	quantitative	ADJ
ajbmeb-1195	47	45	auditing	auditing	NOUN
ajbmeb-1195	47	46	and	and	CCONJ
ajbmeb-1195	47	47	accountancy	accountancy	NOUN
ajbmeb-1195	47	48	skills	skill	NOUN
ajbmeb-1195	47	49	with	with	ADP
ajbmeb-1195	47	50	analytical	analytical	ADJ
ajbmeb-1195	47	51	and	and	CCONJ
ajbmeb-1195	47	52	legal	legal	ADJ
ajbmeb-1195	47	53	procedures	procedure	NOUN
ajbmeb-1195	47	54	,	,	PUNCT
ajbmeb-1195	47	55	judicial	judicial	ADJ
ajbmeb-1195	47	56	procedures	procedure	NOUN
ajbmeb-1195	47	57	,	,	PUNCT
ajbmeb-1195	47	58	and	and	CCONJ
ajbmeb-1195	47	59	computational	computational	ADJ
ajbmeb-1195	47	60	forensics	forensic	NOUN
ajbmeb-1195	47	61	.	.	PUNCT
ajbmeb-1195	48	1	financial	financial	ADJ
ajbmeb-1195	48	2	,	,	PUNCT
ajbmeb-1195	48	3	accounting	accounting	NOUN
ajbmeb-1195	48	4	,	,	PUNCT
ajbmeb-1195	48	5	tax	tax	NOUN
ajbmeb-1195	48	6	,	,	PUNCT
ajbmeb-1195	48	7	and	and	CCONJ
ajbmeb-1195	48	8	auditing	auditing	NOUN
ajbmeb-1195	48	9	expertise	expertise	NOUN
ajbmeb-1195	48	10	are	be	AUX
ajbmeb-1195	48	11	put	put	VERB
ajbmeb-1195	48	12	to	to	PART
ajbmeb-1195	48	13	use	use	VERB
ajbmeb-1195	48	14	in	in	ADP
ajbmeb-1195	48	15	forensic	forensic	ADJ
ajbmeb-1195	48	16	accounting	accounting	NOUN
ajbmeb-1195	48	17	,	,	PUNCT
ajbmeb-1195	48	18	which	which	PRON
ajbmeb-1195	48	19	is	be	AUX
ajbmeb-1195	48	20	defined	define	VERB
ajbmeb-1195	48	21	as	as	ADP
ajbmeb-1195	48	22	"	"	PUNCT
ajbmeb-1195	48	23	the	the	DET
ajbmeb-1195	48	24	use	use	NOUN
ajbmeb-1195	48	25	of	of	ADP
ajbmeb-1195	48	26	such	such	ADJ
ajbmeb-1195	48	27	expertise	expertise	NOUN
ajbmeb-1195	48	28	in	in	ADP
ajbmeb-1195	48	29	evaluating	evaluate	VERB
ajbmeb-1195	48	30	,	,	PUNCT
ajbmeb-1195	48	31	investigating	investigate	VERB
ajbmeb-1195	48	32	,	,	PUNCT
ajbmeb-1195	48	33	testing	testing	NOUN
ajbmeb-1195	48	34	,	,	PUNCT
ajbmeb-1195	48	35	and	and	CCONJ
ajbmeb-1195	48	36	analysing	analyse	VERB
ajbmeb-1195	48	37	matters	matter	NOUN
ajbmeb-1195	48	38	in	in	ADP
ajbmeb-1195	48	39	civil	civil	ADJ
ajbmeb-1195	48	40	law	law	NOUN
ajbmeb-1195	48	41	,	,	PUNCT
ajbmeb-1195	48	42	law	law	NOUN
ajbmeb-1195	48	43	enforcement	enforcement	NOUN
ajbmeb-1195	48	44	,	,	PUNCT
ajbmeb-1195	48	45	and	and	CCONJ
ajbmeb-1195	48	46	adjudication	adjudication	NOUN
ajbmeb-1195	48	47	"	"	PUNCT
ajbmeb-1195	48	48	(	(	PUNCT
ajbmeb-1195	48	49	zia	zia	PROPN
ajbmeb-1195	48	50	,	,	PUNCT
ajbmeb-1195	48	51	2016	2016	NUM
ajbmeb-1195	48	52	)	)	PUNCT
ajbmeb-1195	48	53	.	.	PUNCT
ajbmeb-1195	49	1	given	give	VERB
ajbmeb-1195	49	2	their	their	PRON
ajbmeb-1195	49	3	comprehensive	comprehensive	ADJ
ajbmeb-1195	49	4	understanding	understanding	NOUN
ajbmeb-1195	49	5	of	of	ADP
ajbmeb-1195	49	6	the	the	DET
ajbmeb-1195	49	7	structure	structure	NOUN
ajbmeb-1195	49	8	of	of	ADP
ajbmeb-1195	49	9	internal	internal	ADJ
ajbmeb-1195	49	10	controls	control	NOUN
ajbmeb-1195	49	11	and	and	CCONJ
ajbmeb-1195	49	12	the	the	DET
ajbmeb-1195	49	13	law	law	NOUN
ajbmeb-1195	49	14	(	(	PUNCT
ajbmeb-1195	49	15	including	include	VERB
ajbmeb-1195	49	16	the	the	DET
ajbmeb-1195	49	17	relevant	relevant	ADJ
ajbmeb-1195	49	18	statutory	statutory	ADJ
ajbmeb-1195	49	19	and	and	CCONJ
ajbmeb-1195	49	20	customary	customary	ADJ
ajbmeb-1195	49	21	legislation	legislation	NOUN
ajbmeb-1195	49	22	,	,	PUNCT
ajbmeb-1195	49	23	the	the	DET
ajbmeb-1195	49	24	law	law	NOUN
ajbmeb-1195	49	25	of	of	ADP
ajbmeb-1195	49	26	verification	verification	NOUN
ajbmeb-1195	49	27	,	,	PUNCT
ajbmeb-1195	49	28	and	and	CCONJ
ajbmeb-1195	49	29	the	the	DET
ajbmeb-1195	49	30	law	law	NOUN
ajbmeb-1195	49	31	of	of	ADP
ajbmeb-1195	49	32	procedure	procedure	NOUN
ajbmeb-1195	49	33	)	)	PUNCT
ajbmeb-1195	49	34	,	,	PUNCT
ajbmeb-1195	49	35	forensic	forensic	ADJ
ajbmeb-1195	49	36	accountants	accountant	NOUN
ajbmeb-1195	49	37	play	play	VERB
ajbmeb-1195	49	38	a	a	DET
ajbmeb-1195	49	39	pivotal	pivotal	ADJ
ajbmeb-1195	49	40	role	role	NOUN
ajbmeb-1195	49	41	in	in	ADP
ajbmeb-1195	49	42	any	any	DET
ajbmeb-1195	49	43	organisation	organisation	NOUN
ajbmeb-1195	49	44	,	,	PUNCT
ajbmeb-1195	49	45	as	as	ADP
ajbmeb-1195	49	46	this	this	DET
ajbmeb-1195	49	47	idea	idea	NOUN
ajbmeb-1195	49	48	highlights	highlight	NOUN
ajbmeb-1195	49	49	.	.	PUNCT
ajbmeb-1195	50	1	according	accord	VERB
ajbmeb-1195	50	2	to	to	ADP
ajbmeb-1195	50	3	joshi	joshi	PROPN
ajbmeb-1195	50	4	(	(	PUNCT
ajbmeb-1195	50	5	2003	2003	NUM
ajbmeb-1195	50	6	)	)	PUNCT
ajbmeb-1195	50	7	,	,	PUNCT
ajbmeb-1195	50	8	forensic	forensic	ADJ
ajbmeb-1195	50	9	accounting	accounting	NOUN
ajbmeb-1195	50	10	can	can	AUX
ajbmeb-1195	50	11	be	be	AUX
ajbmeb-1195	50	12	defined	define	VERB
ajbmeb-1195	50	13	as	as	ADP
ajbmeb-1195	50	14	the	the	DET
ajbmeb-1195	50	15	use	use	NOUN
ajbmeb-1195	50	16	of	of	ADP
ajbmeb-1195	50	17	"	"	PUNCT
ajbmeb-1195	50	18	specialised	specialised	ADJ
ajbmeb-1195	50	19	knowledge	knowledge	NOUN
ajbmeb-1195	50	20	and	and	CCONJ
ajbmeb-1195	50	21	specified	specified	ADJ
ajbmeb-1195	50	22	skill	skill	NOUN
ajbmeb-1195	50	23	"	"	PUNCT
ajbmeb-1195	50	24	to	to	PART
ajbmeb-1195	50	25	unearth	unearth	VERB
ajbmeb-1195	50	26	the	the	DET
ajbmeb-1195	50	27	evidence	evidence	NOUN
ajbmeb-1195	50	28	of	of	ADP
ajbmeb-1195	50	29	economic	economic	ADJ
ajbmeb-1195	50	30	translations	translation	NOUN
ajbmeb-1195	50	31	.	.	PUNCT
ajbmeb-1195	51	1	forensic	forensic	ADJ
ajbmeb-1195	51	2	accounting	accounting	NOUN
ajbmeb-1195	51	3	,	,	PUNCT
ajbmeb-1195	51	4	as	as	SCONJ
ajbmeb-1195	51	5	defined	define	VERB
ajbmeb-1195	51	6	by	by	ADP
ajbmeb-1195	51	7	howard	howard	PROPN
ajbmeb-1195	51	8	and	and	CCONJ
ajbmeb-1195	51	9	sheetz	sheetz	PROPN
ajbmeb-1195	51	10	(	(	PUNCT
ajbmeb-1195	51	11	2006	2006	NUM
ajbmeb-1195	51	12	)	)	PUNCT
ajbmeb-1195	51	13	,	,	PUNCT
ajbmeb-1195	51	14	is	be	AUX
ajbmeb-1195	51	15	the	the	DET
ajbmeb-1195	51	16	practise	practise	NOUN
ajbmeb-1195	51	17	of	of	ADP
ajbmeb-1195	51	18	providing	provide	VERB
ajbmeb-1195	51	19	clear	clear	ADJ
ajbmeb-1195	51	20	,	,	PUNCT
ajbmeb-1195	51	21	concise	concise	ADJ
ajbmeb-1195	51	22	,	,	PUNCT
ajbmeb-1195	51	23	and	and	CCONJ
ajbmeb-1195	51	24	factual	factual	ADJ
ajbmeb-1195	51	25	interpretations	interpretation	NOUN
ajbmeb-1195	51	26	and	and	CCONJ
ajbmeb-1195	51	27	presentations	presentation	NOUN
ajbmeb-1195	51	28	of	of	ADP
ajbmeb-1195	51	29	complex	complex	ADJ
ajbmeb-1195	51	30	financial	financial	ADJ
ajbmeb-1195	51	31	matters	matter	NOUN
ajbmeb-1195	51	32	,	,	PUNCT
ajbmeb-1195	51	33	often	often	ADV
ajbmeb-1195	51	34	in	in	ADP
ajbmeb-1195	51	35	a	a	DET
ajbmeb-1195	51	36	legal	legal	ADJ
ajbmeb-1195	51	37	setting	setting	NOUN
ajbmeb-1195	51	38	in	in	ADP
ajbmeb-1195	51	39	the	the	DET
ajbmeb-1195	51	40	role	role	NOUN
ajbmeb-1195	51	41	of	of	ADP
ajbmeb-1195	51	42	an	an	DET
ajbmeb-1195	51	43	expert	expert	ADJ
ajbmeb-1195	51	44	witness	witness	NOUN
ajbmeb-1195	51	45	.	.	PUNCT
ajbmeb-1195	52	1	its	its	PRON
ajbmeb-1195	52	2	periphery	periphery	NOUN
ajbmeb-1195	52	3	is	be	AUX
ajbmeb-1195	52	4	formed	form	VERB
ajbmeb-1195	52	5	by	by	ADP
ajbmeb-1195	52	6	the	the	DET
ajbmeb-1195	52	7	use	use	NOUN
ajbmeb-1195	52	8	of	of	ADP
ajbmeb-1195	52	9	accounting	accounting	NOUN
ajbmeb-1195	52	10	procedures	procedure	NOUN
ajbmeb-1195	52	11	for	for	ADP
ajbmeb-1195	52	12	the	the	DET
ajbmeb-1195	52	13	aim	aim	NOUN
ajbmeb-1195	52	14	of	of	ADP
ajbmeb-1195	52	15	elucidating	elucidate	VERB
ajbmeb-1195	52	16	factual	factual	ADJ
ajbmeb-1195	52	17	concerns	concern	NOUN
ajbmeb-1195	52	18	in	in	ADP
ajbmeb-1195	52	19	commercial	commercial	ADJ
ajbmeb-1195	52	20	litigation	litigation	NOUN
ajbmeb-1195	52	21	(	(	PUNCT
ajbmeb-1195	52	22	okunbor	okunbor	NOUN
ajbmeb-1195	52	23	&	&	CCONJ
ajbmeb-1195	52	24	obaretin	obaretin	PROPN
ajbmeb-1195	52	25	,	,	PUNCT
ajbmeb-1195	52	26	2010	2010	NUM
ajbmeb-1195	52	27	)	)	PUNCT
ajbmeb-1195	52	28	.	.	PUNCT
ajbmeb-1195	53	1	the	the	DET
ajbmeb-1195	53	2	purpose	purpose	NOUN
ajbmeb-1195	53	3	of	of	ADP
ajbmeb-1195	53	4	a	a	DET
ajbmeb-1195	53	5	forensic	forensic	ADJ
ajbmeb-1195	53	6	inquiry	inquiry	NOUN
ajbmeb-1195	53	7	,	,	PUNCT
ajbmeb-1195	53	8	according	accord	VERB
ajbmeb-1195	53	9	to	to	ADP
ajbmeb-1195	53	10	forensic	forensic	ADJ
ajbmeb-1195	53	11	accounting	accounting	NOUN
ajbmeb-1195	53	12	financial	financial	ADJ
ajbmeb-1195	53	13	performance	performance	NOUN
ajbmeb-1195	53	14	(	(	PUNCT
ajbmeb-1195	53	15	fp	fp	X
ajbmeb-1195	53	16	)	)	PUNCT
ajbmeb-1195	53	17	net	net	ADJ
ajbmeb-1195	53	18	profit	profit	NOUN
ajbmeb-1195	53	19	margin	margin	NOUN
ajbmeb-1195	53	20	(	(	PUNCT
ajbmeb-1195	53	21	npm	npm	NOUN
ajbmeb-1195	53	22	)	)	PUNCT
ajbmeb-1195	53	23	forensic	forensic	ADJ
ajbmeb-1195	53	24	auditing	auditing	NOUN
ajbmeb-1195	53	25	(	(	PUNCT
ajbmeb-1195	53	26	fa	fa	NOUN
ajbmeb-1195	53	27	)	)	PUNCT
ajbmeb-1195	53	28	data	datum	NOUN
ajbmeb-1195	53	29	mining	mining	NOUN
ajbmeb-1195	53	30	(	(	PUNCT
ajbmeb-1195	53	31	dm	dm	PROPN
ajbmeb-1195	53	32	)	)	PUNCT
ajbmeb-1195	53	33	american	american	ADJ
ajbmeb-1195	53	34	journal	journal	PROPN
ajbmeb-1195	53	35	of	of	ADP
ajbmeb-1195	53	36	business	business	NOUN
ajbmeb-1195	53	37	management	management	NOUN
ajbmeb-1195	53	38	,	,	PUNCT
ajbmeb-1195	53	39	economics	economic	NOUN
ajbmeb-1195	53	40	and	and	CCONJ
ajbmeb-1195	53	41	banking	banking	NOUN
ajbmeb-1195	53	42	volume	volume	NOUN
ajbmeb-1195	53	43	16	16	NUM
ajbmeb-1195	53	44	sep	sep	PROPN
ajbmeb-1195	53	45	,	,	PUNCT
ajbmeb-1195	53	46	2023	2023	NUM
ajbmeb-1195	53	47	p	p	NOUN
ajbmeb-1195	53	48	a	a	DET
ajbmeb-1195	53	49	g	g	NOUN
ajbmeb-1195	53	50	e	e	NOUN
ajbmeb-1195	53	51	|	|	ADV
ajbmeb-1195	53	52	60	60	NUM
ajbmeb-1195	53	53	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1195	53	54	degboro	degboro	NOUN
ajbmeb-1195	53	55	and	and	CCONJ
ajbmeb-1195	53	56	olofinsola	olofinsola	PROPN
ajbmeb-1195	53	57	(	(	PUNCT
ajbmeb-1195	53	58	2007	2007	NUM
ajbmeb-1195	53	59	)	)	PUNCT
ajbmeb-1195	53	60	,	,	PUNCT
ajbmeb-1195	53	61	is	be	AUX
ajbmeb-1195	53	62	to	to	PART
ajbmeb-1195	53	63	find	find	VERB
ajbmeb-1195	53	64	evidence	evidence	NOUN
ajbmeb-1195	53	65	to	to	PART
ajbmeb-1195	53	66	back	back	VERB
ajbmeb-1195	53	67	up	up	ADP
ajbmeb-1195	53	68	a	a	DET
ajbmeb-1195	53	69	legal	legal	ADJ
ajbmeb-1195	53	70	case	case	NOUN
ajbmeb-1195	53	71	.	.	PUNCT
ajbmeb-1195	54	1	forensic	forensic	ADJ
ajbmeb-1195	54	2	accountants	accountant	NOUN
ajbmeb-1195	54	3	employ	employ	VERB
ajbmeb-1195	54	4	accounting	accounting	NOUN
ajbmeb-1195	54	5	methods	method	NOUN
ajbmeb-1195	54	6	to	to	PART
ajbmeb-1195	54	7	probe	probe	VERB
ajbmeb-1195	54	8	suspected	suspect	VERB
ajbmeb-1195	54	9	criminal	criminal	ADJ
ajbmeb-1195	54	10	activity	activity	NOUN
ajbmeb-1195	54	11	and	and	CCONJ
ajbmeb-1195	54	12	unearth	unearth	VERB
ajbmeb-1195	54	13	the	the	DET
ajbmeb-1195	54	14	full	full	ADJ
ajbmeb-1195	54	15	scope	scope	NOUN
ajbmeb-1195	54	16	of	of	ADP
ajbmeb-1195	54	17	the	the	DET
ajbmeb-1195	54	18	wrongdoing	wrongdoing	NOUN
ajbmeb-1195	54	19	,	,	PUNCT
ajbmeb-1195	54	20	as	as	ADV
ajbmeb-1195	54	21	well	well	ADV
ajbmeb-1195	54	22	as	as	ADP
ajbmeb-1195	54	23	the	the	DET
ajbmeb-1195	54	24	perpetrators	perpetrator	NOUN
ajbmeb-1195	54	25	.	.	PUNCT
ajbmeb-1195	55	1	according	accord	VERB
ajbmeb-1195	55	2	to	to	PART
ajbmeb-1195	55	3	okeke	okeke	VERB
ajbmeb-1195	55	4	et	et	PROPN
ajbmeb-1195	55	5	al	al	PROPN
ajbmeb-1195	55	6	.	.	PROPN
ajbmeb-1195	56	1	(	(	PUNCT
ajbmeb-1195	56	2	2022	2022	NUM
ajbmeb-1195	56	3	)	)	PUNCT
ajbmeb-1195	56	4	,	,	PUNCT
ajbmeb-1195	56	5	the	the	DET
ajbmeb-1195	56	6	use	use	NOUN
ajbmeb-1195	56	7	of	of	ADP
ajbmeb-1195	56	8	forensic	forensic	ADJ
ajbmeb-1195	56	9	accounting	accounting	NOUN
ajbmeb-1195	56	10	tools	tool	NOUN
ajbmeb-1195	56	11	is	be	AUX
ajbmeb-1195	56	12	substantial	substantial	ADJ
ajbmeb-1195	56	13	because	because	SCONJ
ajbmeb-1195	56	14	it	it	PRON
ajbmeb-1195	56	15	helps	help	VERB
ajbmeb-1195	56	16	reduce	reduce	VERB
ajbmeb-1195	56	17	the	the	DET
ajbmeb-1195	56	18	number	number	NOUN
ajbmeb-1195	56	19	of	of	ADP
ajbmeb-1195	56	20	forged	forge	VERB
ajbmeb-1195	56	21	documents	document	NOUN
ajbmeb-1195	56	22	in	in	ADP
ajbmeb-1195	56	23	nigerian	nigerian	ADJ
ajbmeb-1195	56	24	banks	bank	NOUN
ajbmeb-1195	56	25	.	.	PUNCT
ajbmeb-1195	57	1	this	this	PRON
ajbmeb-1195	57	2	is	be	AUX
ajbmeb-1195	57	3	so	so	SCONJ
ajbmeb-1195	57	4	because	because	SCONJ
ajbmeb-1195	57	5	the	the	DET
ajbmeb-1195	57	6	tools	tool	NOUN
ajbmeb-1195	57	7	provided	provide	VERB
ajbmeb-1195	57	8	by	by	ADP
ajbmeb-1195	57	9	forensic	forensic	ADJ
ajbmeb-1195	57	10	accounting	accounting	NOUN
ajbmeb-1195	57	11	may	may	AUX
ajbmeb-1195	57	12	be	be	AUX
ajbmeb-1195	57	13	used	use	VERB
ajbmeb-1195	57	14	by	by	ADP
ajbmeb-1195	57	15	nigerian	nigerian	ADJ
ajbmeb-1195	57	16	banks	bank	NOUN
ajbmeb-1195	57	17	to	to	PART
ajbmeb-1195	57	18	better	well	ADV
ajbmeb-1195	57	19	monitor	monitor	VERB
ajbmeb-1195	57	20	for	for	ADP
ajbmeb-1195	57	21	and	and	CCONJ
ajbmeb-1195	57	22	prevent	prevent	VERB
ajbmeb-1195	57	23	instances	instance	NOUN
ajbmeb-1195	57	24	of	of	ADP
ajbmeb-1195	57	25	fraud	fraud	NOUN
ajbmeb-1195	57	26	.	.	PUNCT
ajbmeb-1195	58	1	when	when	SCONJ
ajbmeb-1195	58	2	it	it	PRON
ajbmeb-1195	58	3	comes	come	VERB
ajbmeb-1195	58	4	to	to	ADP
ajbmeb-1195	58	5	litigation	litigation	NOUN
ajbmeb-1195	58	6	assistance	assistance	NOUN
ajbmeb-1195	58	7	consulting	consulting	NOUN
ajbmeb-1195	58	8	,	,	PUNCT
ajbmeb-1195	58	9	expert	expert	NOUN
ajbmeb-1195	58	10	testimony	testimony	NOUN
ajbmeb-1195	58	11	,	,	PUNCT
ajbmeb-1195	58	12	and	and	CCONJ
ajbmeb-1195	58	13	fraud	fraud	NOUN
ajbmeb-1195	58	14	examination	examination	NOUN
ajbmeb-1195	58	15	,	,	PUNCT
ajbmeb-1195	58	16	forensic	forensic	ADJ
ajbmeb-1195	58	17	accounting	accounting	NOUN
ajbmeb-1195	58	18	thrives	thrive	VERB
ajbmeb-1195	58	19	on	on	ADP
ajbmeb-1195	58	20	the	the	DET
ajbmeb-1195	58	21	practise	practise	NOUN
ajbmeb-1195	58	22	of	of	ADP
ajbmeb-1195	58	23	a	a	DET
ajbmeb-1195	58	24	rigorous	rigorous	ADJ
ajbmeb-1195	58	25	method	method	NOUN
ajbmeb-1195	58	26	of	of	ADP
ajbmeb-1195	58	27	data	datum	NOUN
ajbmeb-1195	58	28	gathering	gathering	NOUN
ajbmeb-1195	58	29	and	and	CCONJ
ajbmeb-1195	58	30	analysis	analysis	NOUN
ajbmeb-1195	58	31	(	(	PUNCT
ajbmeb-1195	58	32	odunayo	odunayo	VERB
ajbmeb-1195	58	33	,	,	PUNCT
ajbmeb-1195	58	34	2014	2014	NUM
ajbmeb-1195	58	35	)	)	PUNCT
ajbmeb-1195	58	36	.	.	PUNCT
ajbmeb-1195	59	1	according	accord	VERB
ajbmeb-1195	59	2	to	to	ADP
ajbmeb-1195	59	3	wuerges	wuerge	NOUN
ajbmeb-1195	59	4	(	(	PUNCT
ajbmeb-1195	59	5	2011	2011	NUM
ajbmeb-1195	59	6	)	)	PUNCT
ajbmeb-1195	59	7	,	,	PUNCT
ajbmeb-1195	59	8	economic	economic	ADJ
ajbmeb-1195	59	9	crime	crime	NOUN
ajbmeb-1195	59	10	and	and	CCONJ
ajbmeb-1195	59	11	fraud	fraud	NOUN
ajbmeb-1195	59	12	,	,	PUNCT
ajbmeb-1195	59	13	as	as	ADV
ajbmeb-1195	59	14	well	well	ADV
ajbmeb-1195	59	15	as	as	ADP
ajbmeb-1195	59	16	the	the	DET
ajbmeb-1195	59	17	need	need	NOUN
ajbmeb-1195	59	18	for	for	ADP
ajbmeb-1195	59	19	commercial	commercial	ADJ
ajbmeb-1195	59	20	branch	branch	NOUN
ajbmeb-1195	59	21	investigators	investigator	NOUN
ajbmeb-1195	59	22	and	and	CCONJ
ajbmeb-1195	59	23	prosecutors	prosecutor	NOUN
ajbmeb-1195	59	24	,	,	PUNCT
ajbmeb-1195	59	25	ensure	ensure	VERB
ajbmeb-1195	59	26	the	the	DET
ajbmeb-1195	59	27	continued	continued	ADJ
ajbmeb-1195	59	28	existence	existence	NOUN
ajbmeb-1195	59	29	of	of	ADP
ajbmeb-1195	59	30	forensic	forensic	ADJ
ajbmeb-1195	59	31	accountants	accountant	NOUN
ajbmeb-1195	59	32	.	.	PUNCT
ajbmeb-1195	60	1	according	accord	VERB
ajbmeb-1195	60	2	to	to	ADP
ajbmeb-1195	60	3	the	the	DET
ajbmeb-1195	60	4	author	author	NOUN
ajbmeb-1195	60	5	's	's	PART
ajbmeb-1195	60	6	research	research	NOUN
ajbmeb-1195	60	7	(	(	PUNCT
ajbmeb-1195	60	8	popoola	popoola	PROPN
ajbmeb-1195	60	9	,	,	PUNCT
ajbmeb-1195	60	10	che	che	X
ajbmeb-1195	60	11	-	-	NOUN
ajbmeb-1195	60	12	ahmad	ahmad	ADJ
ajbmeb-1195	60	13	,	,	PUNCT
ajbmeb-1195	60	14	samsudin	samsudin	NOUN
ajbmeb-1195	60	15	,	,	PUNCT
ajbmeb-1195	60	16	&	&	CCONJ
ajbmeb-1195	60	17	yussof	yussof	PROPN
ajbmeb-1195	60	18	,	,	PUNCT
ajbmeb-1195	60	19	2013	2013	NUM
ajbmeb-1195	60	20	)	)	PUNCT
ajbmeb-1195	60	21	,	,	PUNCT
ajbmeb-1195	60	22	forensic	forensic	ADJ
ajbmeb-1195	60	23	accountants	accountant	NOUN
ajbmeb-1195	60	24	who	who	PRON
ajbmeb-1195	60	25	have	have	VERB
ajbmeb-1195	60	26	the	the	DET
ajbmeb-1195	60	27	right	right	ADJ
ajbmeb-1195	60	28	background	background	NOUN
ajbmeb-1195	60	29	can	can	AUX
ajbmeb-1195	60	30	help	help	VERB
ajbmeb-1195	60	31	government	government	NOUN
ajbmeb-1195	60	32	agencies	agency	NOUN
ajbmeb-1195	60	33	and	and	CCONJ
ajbmeb-1195	60	34	departments	department	NOUN
ajbmeb-1195	60	35	with	with	ADP
ajbmeb-1195	60	36	their	their	PRON
ajbmeb-1195	60	37	enforcement	enforcement	NOUN
ajbmeb-1195	60	38	,	,	PUNCT
ajbmeb-1195	60	39	recovery	recovery	NOUN
ajbmeb-1195	60	40	,	,	PUNCT
ajbmeb-1195	60	41	audit	audit	NOUN
ajbmeb-1195	60	42	committee	committee	NOUN
ajbmeb-1195	60	43	,	,	PUNCT
ajbmeb-1195	60	44	regulation	regulation	NOUN
ajbmeb-1195	60	45	,	,	PUNCT
ajbmeb-1195	60	46	and	and	CCONJ
ajbmeb-1195	60	47	financial	financial	ADJ
ajbmeb-1195	60	48	statement	statement	NOUN
ajbmeb-1195	60	49	audit	audit	NOUN
ajbmeb-1195	60	50	teams	team	NOUN
ajbmeb-1195	60	51	.	.	PUNCT
ajbmeb-1195	61	1	forensic	forensic	ADJ
ajbmeb-1195	61	2	auditing	auditing	NOUN
ajbmeb-1195	61	3	according	accord	VERB
ajbmeb-1195	61	4	to	to	ADP
ajbmeb-1195	61	5	emma	emma	PROPN
ajbmeb-1195	61	6	et	et	PROPN
ajbmeb-1195	61	7	al	al	PROPN
ajbmeb-1195	61	8	.	.	PROPN
ajbmeb-1195	62	1	(	(	PUNCT
ajbmeb-1195	62	2	2019	2019	NUM
ajbmeb-1195	62	3	)	)	PUNCT
ajbmeb-1195	62	4	,	,	PUNCT
ajbmeb-1195	62	5	forensic	forensic	ADJ
ajbmeb-1195	62	6	auditors	auditor	NOUN
ajbmeb-1195	62	7	look	look	VERB
ajbmeb-1195	62	8	into	into	ADP
ajbmeb-1195	62	9	all	all	DET
ajbmeb-1195	62	10	aspects	aspect	NOUN
ajbmeb-1195	62	11	of	of	ADP
ajbmeb-1195	62	12	a	a	DET
ajbmeb-1195	62	13	financial	financial	ADJ
ajbmeb-1195	62	14	situation	situation	NOUN
ajbmeb-1195	62	15	and	and	CCONJ
ajbmeb-1195	62	16	may	may	AUX
ajbmeb-1195	62	17	even	even	ADV
ajbmeb-1195	62	18	testify	testify	VERB
ajbmeb-1195	62	19	as	as	ADP
ajbmeb-1195	62	20	an	an	DET
ajbmeb-1195	62	21	expert	expert	ADJ
ajbmeb-1195	62	22	witness	witness	NOUN
ajbmeb-1195	62	23	in	in	ADP
ajbmeb-1195	62	24	court	court	NOUN
ajbmeb-1195	62	25	if	if	SCONJ
ajbmeb-1195	62	26	fraud	fraud	NOUN
ajbmeb-1195	62	27	is	be	AUX
ajbmeb-1195	62	28	suspected	suspect	VERB
ajbmeb-1195	62	29	.	.	PUNCT
ajbmeb-1195	63	1	forensic	forensic	ADJ
ajbmeb-1195	63	2	auditing	auditing	NOUN
ajbmeb-1195	63	3	is	be	AUX
ajbmeb-1195	63	4	a	a	DET
ajbmeb-1195	63	5	subset	subset	NOUN
ajbmeb-1195	63	6	of	of	ADP
ajbmeb-1195	63	7	forensic	forensic	ADJ
ajbmeb-1195	63	8	accounting	accounting	NOUN
ajbmeb-1195	63	9	that	that	PRON
ajbmeb-1195	63	10	deals	deal	VERB
ajbmeb-1195	63	11	specifically	specifically	ADV
ajbmeb-1195	63	12	with	with	ADP
ajbmeb-1195	63	13	disputes	dispute	NOUN
ajbmeb-1195	63	14	and	and	CCONJ
ajbmeb-1195	63	15	litigation	litigation	NOUN
ajbmeb-1195	63	16	that	that	PRON
ajbmeb-1195	63	17	can	can	AUX
ajbmeb-1195	63	18	be	be	AUX
ajbmeb-1195	63	19	anticipated	anticipate	VERB
ajbmeb-1195	63	20	or	or	CCONJ
ajbmeb-1195	63	21	based	base	VERB
ajbmeb-1195	63	22	on	on	ADP
ajbmeb-1195	63	23	objective	objective	ADJ
ajbmeb-1195	63	24	facts	fact	NOUN
ajbmeb-1195	63	25	(	(	PUNCT
ajbmeb-1195	63	26	okeja	okeja	ADP
ajbmeb-1195	63	27	,	,	PUNCT
ajbmeb-1195	63	28	2014).forensic	2014).forensic	NUM
ajbmeb-1195	63	29	auditing	auditing	NOUN
ajbmeb-1195	63	30	,	,	PUNCT
ajbmeb-1195	63	31	as	as	SCONJ
ajbmeb-1195	63	32	defined	define	VERB
ajbmeb-1195	63	33	by	by	ADP
ajbmeb-1195	63	34	the	the	DET
ajbmeb-1195	63	35	ifa	ifa	PROPN
ajbmeb-1195	63	36	(	(	PUNCT
ajbmeb-1195	63	37	okafor	okafor	PROPN
ajbmeb-1195	63	38	et	et	PROPN
ajbmeb-1195	63	39	al	al	PROPN
ajbmeb-1195	63	40	.	.	PROPN
ajbmeb-1195	63	41	,	,	PUNCT
ajbmeb-1195	63	42	2022	2022	NUM
ajbmeb-1195	63	43	)	)	PUNCT
ajbmeb-1195	63	44	is	be	AUX
ajbmeb-1195	63	45	"	"	PUNCT
ajbmeb-1195	63	46	any	any	DET
ajbmeb-1195	63	47	practise	practise	NOUN
ajbmeb-1195	63	48	involving	involve	VERB
ajbmeb-1195	63	49	the	the	DET
ajbmeb-1195	63	50	collection	collection	NOUN
ajbmeb-1195	63	51	,	,	PUNCT
ajbmeb-1195	63	52	verification	verification	NOUN
ajbmeb-1195	63	53	,	,	PUNCT
ajbmeb-1195	63	54	analysis	analysis	NOUN
ajbmeb-1195	63	55	,	,	PUNCT
ajbmeb-1195	63	56	and	and	CCONJ
ajbmeb-1195	63	57	reporting	reporting	NOUN
ajbmeb-1195	63	58	of	of	ADP
ajbmeb-1195	63	59	data	datum	NOUN
ajbmeb-1195	63	60	with	with	ADP
ajbmeb-1195	63	61	the	the	DET
ajbmeb-1195	63	62	primary	primary	ADJ
ajbmeb-1195	63	63	aim	aim	NOUN
ajbmeb-1195	63	64	of	of	ADP
ajbmeb-1195	63	65	collecting	collect	VERB
ajbmeb-1195	63	66	evidence	evidence	NOUN
ajbmeb-1195	63	67	to	to	PART
ajbmeb-1195	63	68	use	use	VERB
ajbmeb-1195	63	69	in	in	ADP
ajbmeb-1195	63	70	a	a	DET
ajbmeb-1195	63	71	law	law	NOUN
ajbmeb-1195	63	72	court	court	NOUN
ajbmeb-1195	63	73	.	.	PUNCT
ajbmeb-1195	64	1	"when	"when	INTJ
ajbmeb-1195	64	2	we	we	PRON
ajbmeb-1195	64	3	talk	talk	VERB
ajbmeb-1195	64	4	about	about	ADP
ajbmeb-1195	64	5	forensic	forensic	ADJ
ajbmeb-1195	64	6	auditing	auditing	NOUN
ajbmeb-1195	64	7	,	,	PUNCT
ajbmeb-1195	64	8	we	we	PRON
ajbmeb-1195	64	9	usually	usually	ADV
ajbmeb-1195	64	10	mean	mean	VERB
ajbmeb-1195	64	11	an	an	DET
ajbmeb-1195	64	12	investigation	investigation	NOUN
ajbmeb-1195	64	13	into	into	ADP
ajbmeb-1195	64	14	allegations	allegation	NOUN
ajbmeb-1195	64	15	of	of	ADP
ajbmeb-1195	64	16	malfeasance	malfeasance	NOUN
ajbmeb-1195	64	17	involving	involve	VERB
ajbmeb-1195	64	18	public	public	ADJ
ajbmeb-1195	64	19	funds	fund	NOUN
ajbmeb-1195	64	20	or	or	CCONJ
ajbmeb-1195	64	21	property	property	NOUN
ajbmeb-1195	64	22	.	.	PUNCT
ajbmeb-1195	65	1	procedures	procedure	NOUN
ajbmeb-1195	65	2	are	be	AUX
ajbmeb-1195	65	3	designed	design	VERB
ajbmeb-1195	65	4	in	in	ADP
ajbmeb-1195	65	5	such	such	DET
ajbmeb-1195	65	6	a	a	DET
ajbmeb-1195	65	7	way	way	NOUN
ajbmeb-1195	65	8	that	that	PRON
ajbmeb-1195	65	9	they	they	PRON
ajbmeb-1195	65	10	can	can	AUX
ajbmeb-1195	65	11	be	be	AUX
ajbmeb-1195	65	12	used	use	VERB
ajbmeb-1195	65	13	in	in	ADP
ajbmeb-1195	65	14	administrative	administrative	ADJ
ajbmeb-1195	65	15	,	,	PUNCT
ajbmeb-1195	65	16	civil	civil	ADJ
ajbmeb-1195	65	17	,	,	PUNCT
ajbmeb-1195	65	18	or	or	CCONJ
ajbmeb-1195	65	19	criminal	criminal	ADJ
ajbmeb-1195	65	20	actions	action	NOUN
ajbmeb-1195	65	21	(	(	PUNCT
ajbmeb-1195	65	22	cletus	cletus	PROPN
ajbmeb-1195	65	23	&	&	CCONJ
ajbmeb-1195	65	24	ironkwe	ironkwe	ADJ
ajbmeb-1195	65	25	,	,	PUNCT
ajbmeb-1195	65	26	2014	2014	NUM
ajbmeb-1195	65	27	)	)	PUNCT
ajbmeb-1195	65	28	regardless	regardless	ADV
ajbmeb-1195	65	29	of	of	ADP
ajbmeb-1195	65	30	who	who	PRON
ajbmeb-1195	65	31	committed	commit	VERB
ajbmeb-1195	65	32	the	the	DET
ajbmeb-1195	65	33	wrongdoing	wrongdoing	NOUN
ajbmeb-1195	65	34	or	or	CCONJ
ajbmeb-1195	65	35	when	when	SCONJ
ajbmeb-1195	65	36	it	it	PRON
ajbmeb-1195	65	37	occurred	occur	VERB
ajbmeb-1195	65	38	.	.	PUNCT
ajbmeb-1195	66	1	according	accord	VERB
ajbmeb-1195	66	2	to	to	ADP
ajbmeb-1195	66	3	grippo	grippo	ADJ
ajbmeb-1195	66	4	and	and	CCONJ
ajbmeb-1195	66	5	ibex	ibex	NOUN
ajbmeb-1195	66	6	(	(	PUNCT
ajbmeb-1195	66	7	2003	2003	NUM
ajbmeb-1195	66	8	)	)	PUNCT
ajbmeb-1195	66	9	,	,	PUNCT
ajbmeb-1195	66	10	forensic	forensic	ADJ
ajbmeb-1195	66	11	audits	audits	NOUN
ajbmeb-1195	66	12	are	be	AUX
ajbmeb-1195	66	13	more	more	ADV
ajbmeb-1195	66	14	thorough	thorough	ADJ
ajbmeb-1195	66	15	than	than	ADP
ajbmeb-1195	66	16	standard	standard	ADJ
ajbmeb-1195	66	17	audits	audit	NOUN
ajbmeb-1195	66	18	,	,	PUNCT
ajbmeb-1195	66	19	and	and	CCONJ
ajbmeb-1195	66	20	they	they	PRON
ajbmeb-1195	66	21	typically	typically	ADV
ajbmeb-1195	66	22	involve	involve	VERB
ajbmeb-1195	66	23	a	a	DET
ajbmeb-1195	66	24	series	series	NOUN
ajbmeb-1195	66	25	of	of	ADP
ajbmeb-1195	66	26	processes	process	NOUN
ajbmeb-1195	66	27	designed	design	VERB
ajbmeb-1195	66	28	to	to	PART
ajbmeb-1195	66	29	determine	determine	VERB
ajbmeb-1195	66	30	whether	whether	SCONJ
ajbmeb-1195	66	31	an	an	DET
ajbmeb-1195	66	32	accusation	accusation	NOUN
ajbmeb-1195	66	33	can	can	AUX
ajbmeb-1195	66	34	be	be	AUX
ajbmeb-1195	66	35	validated	validate	VERB
ajbmeb-1195	66	36	and	and	CCONJ
ajbmeb-1195	66	37	the	the	DET
ajbmeb-1195	66	38	nature	nature	NOUN
ajbmeb-1195	66	39	of	of	ADP
ajbmeb-1195	66	40	any	any	DET
ajbmeb-1195	66	41	additional	additional	ADJ
ajbmeb-1195	66	42	work	work	NOUN
ajbmeb-1195	66	43	that	that	PRON
ajbmeb-1195	66	44	has	have	VERB
ajbmeb-1195	66	45	to	to	PART
ajbmeb-1195	66	46	be	be	AUX
ajbmeb-1195	66	47	done	do	VERB
ajbmeb-1195	66	48	.	.	PUNCT
ajbmeb-1195	67	1	data	datum	NOUN
ajbmeb-1195	67	2	mining	mine	VERB
ajbmeb-1195	67	3	the	the	DET
ajbmeb-1195	67	4	term	term	NOUN
ajbmeb-1195	67	5	"	"	PUNCT
ajbmeb-1195	67	6	data	data	NOUN
ajbmeb-1195	67	7	mining	mining	NOUN
ajbmeb-1195	67	8	"	"	PUNCT
ajbmeb-1195	67	9	is	be	AUX
ajbmeb-1195	67	10	used	use	VERB
ajbmeb-1195	67	11	to	to	PART
ajbmeb-1195	67	12	describe	describe	VERB
ajbmeb-1195	67	13	any	any	DET
ajbmeb-1195	67	14	procedure	procedure	NOUN
ajbmeb-1195	67	15	in	in	ADP
ajbmeb-1195	67	16	which	which	PRON
ajbmeb-1195	67	17	an	an	DET
ajbmeb-1195	67	18	investigator	investigator	NOUN
ajbmeb-1195	67	19	looks	look	VERB
ajbmeb-1195	67	20	for	for	ADP
ajbmeb-1195	67	21	unusual	unusual	ADJ
ajbmeb-1195	67	22	or	or	CCONJ
ajbmeb-1195	67	23	unexpected	unexpected	ADJ
ajbmeb-1195	67	24	patterns	pattern	NOUN
ajbmeb-1195	67	25	or	or	CCONJ
ajbmeb-1195	67	26	trends	trend	NOUN
ajbmeb-1195	67	27	in	in	ADP
ajbmeb-1195	67	28	a	a	DET
ajbmeb-1195	67	29	dataset	dataset	NOUN
ajbmeb-1195	67	30	.	.	PUNCT
ajbmeb-1195	68	1	data	datum	NOUN
ajbmeb-1195	68	2	mining	mining	NOUN
ajbmeb-1195	68	3	,	,	PUNCT
ajbmeb-1195	68	4	also	also	ADV
ajbmeb-1195	68	5	known	know	VERB
ajbmeb-1195	68	6	as	as	ADP
ajbmeb-1195	68	7	a	a	DET
ajbmeb-1195	68	8	database	database	NOUN
ajbmeb-1195	68	9	,	,	PUNCT
ajbmeb-1195	68	10	is	be	AUX
ajbmeb-1195	68	11	primarily	primarily	ADV
ajbmeb-1195	68	12	concerned	concerned	ADJ
ajbmeb-1195	68	13	with	with	ADP
ajbmeb-1195	68	14	the	the	DET
ajbmeb-1195	68	15	software	software	NOUN
ajbmeb-1195	68	16	and	and	CCONJ
ajbmeb-1195	68	17	data	datum	NOUN
ajbmeb-1195	68	18	files	file	NOUN
ajbmeb-1195	68	19	used	use	VERB
ajbmeb-1195	68	20	within	within	ADP
ajbmeb-1195	68	21	an	an	DET
ajbmeb-1195	68	22	organisation	organisation	NOUN
ajbmeb-1195	68	23	.	.	PUNCT
ajbmeb-1195	69	1	it	it	PRON
ajbmeb-1195	69	2	is	be	AUX
ajbmeb-1195	69	3	also	also	ADV
ajbmeb-1195	69	4	known	know	VERB
ajbmeb-1195	69	5	as	as	ADP
ajbmeb-1195	69	6	metadata	metadata	NOUN
ajbmeb-1195	69	7	because	because	SCONJ
ajbmeb-1195	69	8	of	of	ADP
ajbmeb-1195	69	9	its	its	PRON
ajbmeb-1195	69	10	role	role	NOUN
ajbmeb-1195	69	11	in	in	ADP
ajbmeb-1195	69	12	exposing	expose	VERB
ajbmeb-1195	69	13	information	information	NOUN
ajbmeb-1195	69	14	about	about	ADP
ajbmeb-1195	69	15	those	those	DET
ajbmeb-1195	69	16	files	file	NOUN
ajbmeb-1195	69	17	to	to	ADP
ajbmeb-1195	69	18	the	the	DET
ajbmeb-1195	69	19	public	public	NOUN
ajbmeb-1195	69	20	,	,	PUNCT
ajbmeb-1195	69	21	such	such	ADJ
ajbmeb-1195	69	22	as	as	ADP
ajbmeb-1195	69	23	the	the	DET
ajbmeb-1195	69	24	file	file	NOUN
ajbmeb-1195	69	25	's	's	PART
ajbmeb-1195	69	26	name	name	NOUN
ajbmeb-1195	69	27	and	and	CCONJ
ajbmeb-1195	69	28	the	the	DET
ajbmeb-1195	69	29	timestamps	timestamp	NOUN
ajbmeb-1195	69	30	of	of	ADP
ajbmeb-1195	69	31	its	its	PRON
ajbmeb-1195	69	32	creation	creation	NOUN
ajbmeb-1195	69	33	and	and	CCONJ
ajbmeb-1195	69	34	last	last	ADJ
ajbmeb-1195	69	35	modification	modification	NOUN
ajbmeb-1195	69	36	(	(	PUNCT
ajbmeb-1195	69	37	ahmed	ahme	VERB
ajbmeb-1195	69	38	,	,	PUNCT
ajbmeb-1195	69	39	2017	2017	NUM
ajbmeb-1195	69	40	)	)	PUNCT
ajbmeb-1195	69	41	.	.	PUNCT
ajbmeb-1195	70	1	data	datum	NOUN
ajbmeb-1195	70	2	mining	mining	NOUN
ajbmeb-1195	70	3	is	be	AUX
ajbmeb-1195	70	4	the	the	DET
ajbmeb-1195	70	5	process	process	NOUN
ajbmeb-1195	70	6	of	of	ADP
ajbmeb-1195	70	7	searching	search	VERB
ajbmeb-1195	70	8	massive	massive	ADJ
ajbmeb-1195	70	9	amounts	amount	NOUN
ajbmeb-1195	70	10	of	of	ADP
ajbmeb-1195	70	11	information	information	NOUN
ajbmeb-1195	70	12	,	,	PUNCT
ajbmeb-1195	70	13	such	such	ADJ
ajbmeb-1195	70	14	as	as	ADP
ajbmeb-1195	70	15	that	that	PRON
ajbmeb-1195	70	16	collected	collect	VERB
ajbmeb-1195	70	17	by	by	ADP
ajbmeb-1195	70	18	a	a	DET
ajbmeb-1195	70	19	store	store	NOUN
ajbmeb-1195	70	20	's	's	PART
ajbmeb-1195	70	21	scanners	scanner	NOUN
ajbmeb-1195	70	22	,	,	PUNCT
ajbmeb-1195	70	23	for	for	ADP
ajbmeb-1195	70	24	correlated	correlate	VERB
ajbmeb-1195	70	25	products	product	NOUN
ajbmeb-1195	70	26	.	.	PUNCT
ajbmeb-1195	71	1	both	both	DET
ajbmeb-1195	71	2	procedures	procedure	NOUN
ajbmeb-1195	71	3	demand	demand	VERB
ajbmeb-1195	71	4	extensive	extensive	ADJ
ajbmeb-1195	71	5	sorting	sorting	NOUN
ajbmeb-1195	71	6	of	of	ADP
ajbmeb-1195	71	7	data	datum	NOUN
ajbmeb-1195	71	8	or	or	CCONJ
ajbmeb-1195	71	9	in	in	ADP
ajbmeb-1195	71	10	-	-	PUNCT
ajbmeb-1195	71	11	depth	depth	NOUN
ajbmeb-1195	71	12	analysis	analysis	NOUN
ajbmeb-1195	71	13	to	to	PART
ajbmeb-1195	71	14	pinpoint	pinpoint	VERB
ajbmeb-1195	71	15	the	the	DET
ajbmeb-1195	71	16	valuable	valuable	ADJ
ajbmeb-1195	71	17	information	information	NOUN
ajbmeb-1195	71	18	.	.	PUNCT
ajbmeb-1195	72	1	when	when	SCONJ
ajbmeb-1195	72	2	applied	apply	VERB
ajbmeb-1195	72	3	to	to	ADP
ajbmeb-1195	72	4	datasets	dataset	NOUN
ajbmeb-1195	72	5	of	of	ADP
ajbmeb-1195	72	6	a	a	DET
ajbmeb-1195	72	7	suitable	suitable	ADJ
ajbmeb-1195	72	8	size	size	NOUN
ajbmeb-1195	72	9	and	and	CCONJ
ajbmeb-1195	72	10	quality	quality	NOUN
ajbmeb-1195	72	11	,	,	PUNCT
ajbmeb-1195	72	12	data	datum	NOUN
ajbmeb-1195	72	13	mining	mining	NOUN
ajbmeb-1195	72	14	technologies	technology	NOUN
ajbmeb-1195	72	15	can	can	AUX
ajbmeb-1195	72	16	open	open	VERB
ajbmeb-1195	72	17	up	up	ADP
ajbmeb-1195	72	18	novel	novel	ADJ
ajbmeb-1195	72	19	avenues	avenue	NOUN
ajbmeb-1195	72	20	for	for	ADP
ajbmeb-1195	72	21	economic	economic	ADJ
ajbmeb-1195	72	22	growth	growth	NOUN
ajbmeb-1195	72	23	.	.	PUNCT
ajbmeb-1195	73	1	predictive	predictive	ADJ
ajbmeb-1195	73	2	information	information	NOUN
ajbmeb-1195	73	3	can	can	AUX
ajbmeb-1195	73	4	be	be	AUX
ajbmeb-1195	73	5	found	find	VERB
ajbmeb-1195	73	6	in	in	ADP
ajbmeb-1195	73	7	huge	huge	ADJ
ajbmeb-1195	73	8	databases	database	NOUN
ajbmeb-1195	73	9	by	by	ADP
ajbmeb-1195	73	10	using	use	VERB
ajbmeb-1195	73	11	data	datum	NOUN
ajbmeb-1195	73	12	mining	mining	NOUN
ajbmeb-1195	73	13	,	,	PUNCT
ajbmeb-1195	73	14	which	which	PRON
ajbmeb-1195	73	15	automates	automate	VERB
ajbmeb-1195	73	16	the	the	DET
ajbmeb-1195	73	17	process	process	NOUN
ajbmeb-1195	73	18	.	.	PUNCT
ajbmeb-1195	74	1	by	by	ADP
ajbmeb-1195	74	2	analysing	analyse	VERB
ajbmeb-1195	74	3	data	datum	NOUN
ajbmeb-1195	74	4	from	from	ADP
ajbmeb-1195	74	5	previous	previous	ADJ
ajbmeb-1195	74	6	marketing	marketing	NOUN
ajbmeb-1195	74	7	mailings	mailing	NOUN
ajbmeb-1195	74	8	,	,	PUNCT
ajbmeb-1195	74	9	data	datum	NOUN
ajbmeb-1195	74	10	mining	mining	NOUN
ajbmeb-1195	74	11	can	can	AUX
ajbmeb-1195	74	12	determine	determine	VERB
ajbmeb-1195	74	13	which	which	DET
ajbmeb-1195	74	14	recipients	recipient	NOUN
ajbmeb-1195	74	15	will	will	AUX
ajbmeb-1195	74	16	provide	provide	VERB
ajbmeb-1195	74	17	the	the	DET
ajbmeb-1195	74	18	highest	high	ADJ
ajbmeb-1195	74	19	return	return	NOUN
ajbmeb-1195	74	20	on	on	ADP
ajbmeb-1195	74	21	investment	investment	NOUN
ajbmeb-1195	74	22	(	(	PUNCT
ajbmeb-1195	74	23	cmr	cmr	NOUN
ajbmeb-1195	74	24	educational	educational	ADJ
ajbmeb-1195	74	25	society	society	NOUN
ajbmeb-1195	74	26	,	,	PUNCT
ajbmeb-1195	74	27	2020–2021	2020–2021	NUM
ajbmeb-1195	74	28	)	)	PUNCT
ajbmeb-1195	74	29	.	.	PUNCT
ajbmeb-1195	75	1	american	american	PROPN
ajbmeb-1195	75	2	journal	journal	PROPN
ajbmeb-1195	75	3	of	of	ADP
ajbmeb-1195	75	4	business	business	NOUN
ajbmeb-1195	75	5	management	management	NOUN
ajbmeb-1195	75	6	,	,	PUNCT
ajbmeb-1195	75	7	economics	economic	NOUN
ajbmeb-1195	75	8	and	and	CCONJ
ajbmeb-1195	75	9	banking	banking	NOUN
ajbmeb-1195	75	10	volume	volume	NOUN
ajbmeb-1195	75	11	16	16	NUM
ajbmeb-1195	75	12	sep	sep	PROPN
ajbmeb-1195	75	13	,	,	PUNCT
ajbmeb-1195	75	14	2023	2023	NUM
ajbmeb-1195	75	15	p	p	NOUN
ajbmeb-1195	75	16	a	a	PRON
ajbmeb-1195	75	17	g	g	NOUN
ajbmeb-1195	75	18	e	e	NOUN
ajbmeb-1195	75	19	|	|	ADV
ajbmeb-1195	75	20	61	61	NUM
ajbmeb-1195	75	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1195	75	22	according	accord	VERB
ajbmeb-1195	75	23	kantardzic	kantardzic	PROPN
ajbmeb-1195	75	24	(	(	PUNCT
ajbmeb-1195	75	25	2011	2011	NUM
ajbmeb-1195	75	26	)	)	PUNCT
ajbmeb-1195	75	27	,	,	PUNCT
ajbmeb-1195	75	28	data	datum	NOUN
ajbmeb-1195	75	29	mining	mining	NOUN
ajbmeb-1195	75	30	is	be	AUX
ajbmeb-1195	75	31	an	an	DET
ajbmeb-1195	75	32	effective	effective	ADJ
ajbmeb-1195	75	33	unearthing	unearthing	NOUN
ajbmeb-1195	75	34	of	of	ADP
ajbmeb-1195	75	35	knowledge	knowledge	NOUN
ajbmeb-1195	75	36	from	from	ADP
ajbmeb-1195	75	37	outsized	outsized	ADJ
ajbmeb-1195	75	38	amount	amount	NOUN
ajbmeb-1195	75	39	of	of	ADP
ajbmeb-1195	75	40	data	datum	NOUN
ajbmeb-1195	75	41	depending	depend	VERB
ajbmeb-1195	75	42	on	on	ADP
ajbmeb-1195	75	43	the	the	DET
ajbmeb-1195	75	44	bases	basis	NOUN
ajbmeb-1195	75	45	and	and	CCONJ
ajbmeb-1195	75	46	models	model	NOUN
ajbmeb-1195	75	47	,	,	PUNCT
ajbmeb-1195	75	48	and	and	CCONJ
ajbmeb-1195	75	49	there	there	PRON
ajbmeb-1195	75	50	is	be	VERB
ajbmeb-1195	75	51	a	a	DET
ajbmeb-1195	75	52	number	number	NOUN
ajbmeb-1195	75	53	of	of	ADP
ajbmeb-1195	75	54	mining	mining	NOUN
ajbmeb-1195	75	55	databases	database	NOUN
ajbmeb-1195	75	56	methods	method	NOUN
ajbmeb-1195	75	57	;	;	PUNCT
ajbmeb-1195	75	58	they	they	PRON
ajbmeb-1195	75	59	include	include	VERB
ajbmeb-1195	75	60	machine	machine	NOUN
ajbmeb-1195	75	61	learning	learning	NOUN
ajbmeb-1195	75	62	,	,	PUNCT
ajbmeb-1195	75	63	neural	neural	ADJ
ajbmeb-1195	75	64	networks	network	NOUN
ajbmeb-1195	75	65	and	and	CCONJ
ajbmeb-1195	75	66	genetic	genetic	ADJ
ajbmeb-1195	75	67	algorithms	algorithm	NOUN
ajbmeb-1195	75	68	financial	financial	ADJ
ajbmeb-1195	75	69	performance	performance	NOUN
ajbmeb-1195	75	70	the	the	DET
ajbmeb-1195	75	71	term	term	NOUN
ajbmeb-1195	75	72	"	"	PUNCT
ajbmeb-1195	75	73	financial	financial	ADJ
ajbmeb-1195	75	74	performance	performance	NOUN
ajbmeb-1195	75	75	"	"	PUNCT
ajbmeb-1195	75	76	refers	refer	VERB
ajbmeb-1195	75	77	to	to	ADP
ajbmeb-1195	75	78	the	the	DET
ajbmeb-1195	75	79	state	state	NOUN
ajbmeb-1195	75	80	of	of	ADP
ajbmeb-1195	75	81	the	the	DET
ajbmeb-1195	75	82	company	company	NOUN
ajbmeb-1195	75	83	's	's	PART
ajbmeb-1195	75	84	finances	finance	NOUN
ajbmeb-1195	75	85	throughout	throughout	ADP
ajbmeb-1195	75	86	time	time	NOUN
ajbmeb-1195	75	87	,	,	PUNCT
ajbmeb-1195	75	88	which	which	PRON
ajbmeb-1195	75	89	includes	include	VERB
ajbmeb-1195	75	90	the	the	DET
ajbmeb-1195	75	91	acquisition	acquisition	NOUN
ajbmeb-1195	75	92	and	and	CCONJ
ajbmeb-1195	75	93	disbursement	disbursement	NOUN
ajbmeb-1195	75	94	of	of	ADP
ajbmeb-1195	75	95	money	money	NOUN
ajbmeb-1195	75	96	,	,	PUNCT
ajbmeb-1195	75	97	as	as	SCONJ
ajbmeb-1195	75	98	measured	measure	VERB
ajbmeb-1195	75	99	by	by	ADP
ajbmeb-1195	75	100	metrics	metric	NOUN
ajbmeb-1195	75	101	like	like	ADP
ajbmeb-1195	75	102	the	the	DET
ajbmeb-1195	75	103	percentage	percentage	NOUN
ajbmeb-1195	75	104	of	of	ADP
ajbmeb-1195	75	105	capital	capital	NOUN
ajbmeb-1195	75	106	that	that	PRON
ajbmeb-1195	75	107	is	be	AUX
ajbmeb-1195	75	108	sufficient	sufficient	ADJ
ajbmeb-1195	75	109	,	,	PUNCT
ajbmeb-1195	75	110	liquidity	liquidity	NOUN
ajbmeb-1195	75	111	,	,	PUNCT
ajbmeb-1195	75	112	leverage	leverage	NOUN
ajbmeb-1195	75	113	,	,	PUNCT
ajbmeb-1195	75	114	solvency	solvency	NOUN
ajbmeb-1195	75	115	,	,	PUNCT
ajbmeb-1195	75	116	and	and	CCONJ
ajbmeb-1195	75	117	profit	profit	NOUN
ajbmeb-1195	75	118	.	.	PUNCT
ajbmeb-1195	76	1	it	it	PRON
ajbmeb-1195	76	2	represents	represent	VERB
ajbmeb-1195	76	3	the	the	DET
ajbmeb-1195	76	4	company	company	NOUN
ajbmeb-1195	76	5	's	's	PART
ajbmeb-1195	76	6	ability	ability	NOUN
ajbmeb-1195	76	7	to	to	PART
ajbmeb-1195	76	8	manage	manage	VERB
ajbmeb-1195	76	9	and	and	CCONJ
ajbmeb-1195	76	10	control	control	VERB
ajbmeb-1195	76	11	its	its	PRON
ajbmeb-1195	76	12	resources	resource	NOUN
ajbmeb-1195	76	13	,	,	PUNCT
ajbmeb-1195	76	14	which	which	PRON
ajbmeb-1195	76	15	means	mean	VERB
ajbmeb-1195	76	16	that	that	SCONJ
ajbmeb-1195	76	17	financial	financial	ADJ
ajbmeb-1195	76	18	performance	performance	NOUN
ajbmeb-1195	76	19	deals	deal	NOUN
ajbmeb-1195	76	20	mainly	mainly	ADV
ajbmeb-1195	76	21	on	on	ADP
ajbmeb-1195	76	22	attracting	attract	VERB
ajbmeb-1195	76	23	exctra	exctra	ADJ
ajbmeb-1195	76	24	profits	profit	NOUN
ajbmeb-1195	76	25	to	to	ADP
ajbmeb-1195	76	26	the	the	DET
ajbmeb-1195	76	27	firm	firm	NOUN
ajbmeb-1195	76	28	and	and	CCONJ
ajbmeb-1195	76	29	having	have	VERB
ajbmeb-1195	76	30	the	the	DET
ajbmeb-1195	76	31	capacity	capacity	NOUN
ajbmeb-1195	76	32	to	to	PART
ajbmeb-1195	76	33	see	see	VERB
ajbmeb-1195	76	34	to	to	ADP
ajbmeb-1195	76	35	the	the	DET
ajbmeb-1195	76	36	effective	effective	ADJ
ajbmeb-1195	76	37	utilization	utilization	NOUN
ajbmeb-1195	76	38	of	of	ADP
ajbmeb-1195	76	39	the	the	DET
ajbmeb-1195	76	40	generated	generate	VERB
ajbmeb-1195	76	41	funds	fund	NOUN
ajbmeb-1195	76	42	,	,	PUNCT
ajbmeb-1195	76	43	all	all	DET
ajbmeb-1195	76	44	the	the	DET
ajbmeb-1195	76	45	benefit	benefit	NOUN
ajbmeb-1195	76	46	of	of	ADP
ajbmeb-1195	76	47	the	the	DET
ajbmeb-1195	76	48	firm	firm	NOUN
ajbmeb-1195	76	49	and	and	CCONJ
ajbmeb-1195	76	50	its	its	PRON
ajbmeb-1195	76	51	stakeholders	stakeholder	NOUN
ajbmeb-1195	76	52	(	(	PUNCT
ajbmeb-1195	76	53	iai	iai	PROPN
ajbmeb-1195	76	54	,	,	PUNCT
ajbmeb-1195	76	55	2016).also	2016).also	NUM
ajbmeb-1195	76	56	,	,	PUNCT
ajbmeb-1195	76	57	financial	financial	ADJ
ajbmeb-1195	76	58	performance	performance	NOUN
ajbmeb-1195	76	59	is	be	AUX
ajbmeb-1195	76	60	expressed	express	VERB
ajbmeb-1195	76	61	in	in	ADP
ajbmeb-1195	76	62	terms	term	NOUN
ajbmeb-1195	76	63	of	of	ADP
ajbmeb-1195	76	64	management	management	NOUN
ajbmeb-1195	76	65	’s	’s	PART
ajbmeb-1195	76	66	ability	ability	NOUN
ajbmeb-1195	76	67	to	to	ADP
ajbmeb-1195	76	68	maximizing	maximize	VERB
ajbmeb-1195	76	69	the	the	DET
ajbmeb-1195	76	70	owners	owner	NOUN
ajbmeb-1195	76	71	’	'	PUNCT
ajbmeb-1195	76	72	or	or	CCONJ
ajbmeb-1195	76	73	wealth	wealth	NOUN
ajbmeb-1195	76	74	of	of	ADP
ajbmeb-1195	76	75	shareholders	shareholder	NOUN
ajbmeb-1195	76	76	(	(	PUNCT
ajbmeb-1195	76	77	borba	borba	NOUN
ajbmeb-1195	76	78	,	,	PUNCT
ajbmeb-1195	76	79	2005	2005	NUM
ajbmeb-1195	76	80	)	)	PUNCT
ajbmeb-1195	76	81	.	.	PUNCT
ajbmeb-1195	77	1	assaf	assaf	PROPN
ajbmeb-1195	77	2	(	(	PUNCT
ajbmeb-1195	77	3	2010	2010	NUM
ajbmeb-1195	77	4	)	)	PUNCT
ajbmeb-1195	77	5	stated	state	VERB
ajbmeb-1195	77	6	that	that	SCONJ
ajbmeb-1195	77	7	firms	firm	NOUN
ajbmeb-1195	77	8	pay	pay	VERB
ajbmeb-1195	77	9	attention	attention	NOUN
ajbmeb-1195	77	10	mainly	mainly	ADV
ajbmeb-1195	77	11	on	on	ADP
ajbmeb-1195	77	12	creating	create	VERB
ajbmeb-1195	77	13	value	value	NOUN
ajbmeb-1195	77	14	so	so	SCONJ
ajbmeb-1195	77	15	as	as	SCONJ
ajbmeb-1195	77	16	to	to	PART
ajbmeb-1195	77	17	make	make	VERB
ajbmeb-1195	77	18	best	good	ADJ
ajbmeb-1195	77	19	use	use	NOUN
ajbmeb-1195	77	20	of	of	ADP
ajbmeb-1195	77	21	their	their	PRON
ajbmeb-1195	77	22	owners	owner	NOUN
ajbmeb-1195	77	23	’	'	PUNCT
ajbmeb-1195	77	24	wealth.when	wealth.when	ADJ
ajbmeb-1195	77	25	financial	financial	ADJ
ajbmeb-1195	77	26	performance	performance	NOUN
ajbmeb-1195	77	27	is	be	AUX
ajbmeb-1195	77	28	mentioned	mention	VERB
ajbmeb-1195	77	29	,	,	PUNCT
ajbmeb-1195	77	30	it	it	PRON
ajbmeb-1195	77	31	simply	simply	ADV
ajbmeb-1195	77	32	refers	refer	VERB
ajbmeb-1195	77	33	to	to	ADP
ajbmeb-1195	77	34	the	the	DET
ajbmeb-1195	77	35	accomplishment	accomplishment	NOUN
ajbmeb-1195	77	36	of	of	ADP
ajbmeb-1195	77	37	the	the	DET
ajbmeb-1195	77	38	company	company	NOUN
ajbmeb-1195	77	39	's	's	PART
ajbmeb-1195	77	40	financial	financial	ADJ
ajbmeb-1195	77	41	performance	performance	NOUN
ajbmeb-1195	77	42	for	for	ADP
ajbmeb-1195	77	43	a	a	DET
ajbmeb-1195	77	44	specific	specific	ADJ
ajbmeb-1195	77	45	time	time	NOUN
ajbmeb-1195	77	46	period	period	NOUN
ajbmeb-1195	77	47	,	,	PUNCT
ajbmeb-1195	77	48	which	which	PRON
ajbmeb-1195	77	49	covers	cover	VERB
ajbmeb-1195	77	50	the	the	DET
ajbmeb-1195	77	51	gathering	gathering	NOUN
ajbmeb-1195	77	52	and	and	CCONJ
ajbmeb-1195	77	53	allocation	allocation	NOUN
ajbmeb-1195	77	54	of	of	ADP
ajbmeb-1195	77	55	finance	finance	NOUN
ajbmeb-1195	77	56	measured	measure	VERB
ajbmeb-1195	77	57	by	by	ADP
ajbmeb-1195	77	58	capital	capital	NOUN
ajbmeb-1195	77	59	adequacy	adequacy	NOUN
ajbmeb-1195	77	60	,	,	PUNCT
ajbmeb-1195	77	61	liquidity	liquidity	NOUN
ajbmeb-1195	77	62	,	,	PUNCT
ajbmeb-1195	77	63	solvency	solvency	NOUN
ajbmeb-1195	77	64	,	,	PUNCT
ajbmeb-1195	77	65	efficiency	efficiency	NOUN
ajbmeb-1195	77	66	,	,	PUNCT
ajbmeb-1195	77	67	leverage	leverage	NOUN
ajbmeb-1195	77	68	and	and	CCONJ
ajbmeb-1195	77	69	profitability	profitability	NOUN
ajbmeb-1195	77	70	.	.	PUNCT
ajbmeb-1195	78	1	organizations	organization	NOUN
ajbmeb-1195	78	2	that	that	PRON
ajbmeb-1195	78	3	have	have	VERB
ajbmeb-1195	78	4	ability	ability	NOUN
ajbmeb-1195	78	5	to	to	PART
ajbmeb-1195	78	6	manage	manage	VERB
ajbmeb-1195	78	7	and	and	CCONJ
ajbmeb-1195	78	8	control	control	VERB
ajbmeb-1195	78	9	its	its	PRON
ajbmeb-1195	78	10	own	own	ADJ
ajbmeb-1195	78	11	resources	resource	NOUN
ajbmeb-1195	78	12	are	be	AUX
ajbmeb-1195	78	13	said	say	VERB
ajbmeb-1195	78	14	to	to	PART
ajbmeb-1195	78	15	be	be	AUX
ajbmeb-1195	78	16	achieving	achieve	VERB
ajbmeb-1195	78	17	its	its	PRON
ajbmeb-1195	78	18	financial	financial	ADJ
ajbmeb-1195	78	19	objectives	objective	NOUN
ajbmeb-1195	78	20	(	(	PUNCT
ajbmeb-1195	78	21	didin	didin	NOUN
ajbmeb-1195	78	22	,	,	PUNCT
ajbmeb-1195	78	23	jusni	jusni	NOUN
ajbmeb-1195	78	24	&	&	CCONJ
ajbmeb-1195	78	25	mochamad	mochamad	NOUN
ajbmeb-1195	78	26	,	,	PUNCT
ajbmeb-1195	78	27	2018	2018	NUM
ajbmeb-1195	78	28	)	)	PUNCT
ajbmeb-1195	78	29	.	.	PUNCT
ajbmeb-1195	79	1	forensic	forensic	ADJ
ajbmeb-1195	79	2	accounting	accounting	NOUN
ajbmeb-1195	79	3	and	and	CCONJ
ajbmeb-1195	79	4	financial	financial	ADJ
ajbmeb-1195	79	5	performance	performance	NOUN
ajbmeb-1195	79	6	in	in	ADP
ajbmeb-1195	79	7	light	light	NOUN
ajbmeb-1195	79	8	of	of	ADP
ajbmeb-1195	79	9	the	the	DET
ajbmeb-1195	79	10	prevalence	prevalence	NOUN
ajbmeb-1195	79	11	of	of	ADP
ajbmeb-1195	79	12	fraud	fraud	NOUN
ajbmeb-1195	79	13	around	around	ADP
ajbmeb-1195	79	14	the	the	DET
ajbmeb-1195	79	15	world	world	NOUN
ajbmeb-1195	79	16	,	,	PUNCT
ajbmeb-1195	79	17	forensic	forensic	ADJ
ajbmeb-1195	79	18	accounting	accounting	NOUN
ajbmeb-1195	79	19	or	or	CCONJ
ajbmeb-1195	79	20	inquiry	inquiry	NOUN
ajbmeb-1195	79	21	has	have	AUX
ajbmeb-1195	79	22	been	be	AUX
ajbmeb-1195	79	23	widely	widely	ADV
ajbmeb-1195	79	24	alleged	allege	VERB
ajbmeb-1195	79	25	or	or	CCONJ
ajbmeb-1195	79	26	agreed	agree	VERB
ajbmeb-1195	79	27	as	as	ADP
ajbmeb-1195	79	28	a	a	DET
ajbmeb-1195	79	29	tool	tool	NOUN
ajbmeb-1195	79	30	that	that	PRON
ajbmeb-1195	79	31	its	its	PRON
ajbmeb-1195	79	32	practitioners	practitioner	NOUN
ajbmeb-1195	79	33	can	can	AUX
ajbmeb-1195	79	34	adopt	adopt	VERB
ajbmeb-1195	79	35	gives	give	VERB
ajbmeb-1195	79	36	ample	ample	ADJ
ajbmeb-1195	79	37	specific	specific	ADJ
ajbmeb-1195	79	38	details	detail	NOUN
ajbmeb-1195	79	39	concerning	concern	VERB
ajbmeb-1195	79	40	financial	financial	ADJ
ajbmeb-1195	79	41	crime	crime	NOUN
ajbmeb-1195	79	42	(	(	PUNCT
ajbmeb-1195	79	43	eliezer	eliezer	PROPN
ajbmeb-1195	79	44	&	&	CCONJ
ajbmeb-1195	79	45	emmanuel	emmanuel	PROPN
ajbmeb-1195	79	46	,	,	PUNCT
ajbmeb-1195	79	47	2015	2015	NUM
ajbmeb-1195	79	48	;	;	PUNCT
ajbmeb-1195	79	49	efosa	efosa	PROPN
ajbmeb-1195	79	50	&	&	CCONJ
ajbmeb-1195	79	51	kingsley	kingsley	PROPN
ajbmeb-1195	79	52	,	,	PUNCT
ajbmeb-1195	79	53	2016	2016	NUM
ajbmeb-1195	79	54	)	)	PUNCT
ajbmeb-1195	79	55	.	.	PUNCT
ajbmeb-1195	80	1	according	accord	VERB
ajbmeb-1195	80	2	to	to	ADP
ajbmeb-1195	80	3	bhasin	bhasin	PROPN
ajbmeb-1195	80	4	's	's	PART
ajbmeb-1195	80	5	(	(	PUNCT
ajbmeb-1195	80	6	2016	2016	NUM
ajbmeb-1195	80	7	)	)	PUNCT
ajbmeb-1195	80	8	claim	claim	NOUN
ajbmeb-1195	80	9	,	,	PUNCT
ajbmeb-1195	80	10	the	the	DET
ajbmeb-1195	80	11	increasing	increase	VERB
ajbmeb-1195	80	12	prevalence	prevalence	NOUN
ajbmeb-1195	80	13	of	of	ADP
ajbmeb-1195	80	14	financial	financial	ADJ
ajbmeb-1195	80	15	frauds	fraud	NOUN
ajbmeb-1195	80	16	and	and	CCONJ
ajbmeb-1195	80	17	auditing	auditing	NOUN
ajbmeb-1195	80	18	compelled	compel	VERB
ajbmeb-1195	80	19	the	the	DET
ajbmeb-1195	80	20	development	development	NOUN
ajbmeb-1195	80	21	of	of	ADP
ajbmeb-1195	80	22	forensic	forensic	ADJ
ajbmeb-1195	80	23	accounting	accounting	NOUN
ajbmeb-1195	80	24	,	,	PUNCT
ajbmeb-1195	80	25	with	with	ADP
ajbmeb-1195	80	26	the	the	DET
ajbmeb-1195	80	27	primary	primary	ADJ
ajbmeb-1195	80	28	responsibilities	responsibility	NOUN
ajbmeb-1195	80	29	of	of	ADP
ajbmeb-1195	80	30	forensic	forensic	ADJ
ajbmeb-1195	80	31	accountants	accountant	NOUN
ajbmeb-1195	80	32	being	be	AUX
ajbmeb-1195	80	33	the	the	DET
ajbmeb-1195	80	34	prevention	prevention	NOUN
ajbmeb-1195	80	35	and	and	CCONJ
ajbmeb-1195	80	36	detection	detection	NOUN
ajbmeb-1195	80	37	of	of	ADP
ajbmeb-1195	80	38	accounting	accounting	NOUN
ajbmeb-1195	80	39	and	and	CCONJ
ajbmeb-1195	80	40	investigation	investigation	NOUN
ajbmeb-1195	80	41	-	-	PUNCT
ajbmeb-1195	80	42	related	relate	VERB
ajbmeb-1195	80	43	frauds	fraud	NOUN
ajbmeb-1195	80	44	.	.	PUNCT
ajbmeb-1195	81	1	it	it	PRON
ajbmeb-1195	81	2	is	be	AUX
ajbmeb-1195	81	3	agreed	agree	VERB
ajbmeb-1195	81	4	upon	upon	SCONJ
ajbmeb-1195	81	5	by	by	ADP
ajbmeb-1195	81	6	okoye	okoye	PROPN
ajbmeb-1195	81	7	and	and	CCONJ
ajbmeb-1195	81	8	gbegi	gbegi	PROPN
ajbmeb-1195	81	9	(	(	PUNCT
ajbmeb-1195	81	10	2013	2013	NUM
ajbmeb-1195	81	11	)	)	PUNCT
ajbmeb-1195	81	12	that	that	SCONJ
ajbmeb-1195	81	13	forensic	forensic	ADJ
ajbmeb-1195	81	14	accounting	accounting	NOUN
ajbmeb-1195	81	15	,	,	PUNCT
ajbmeb-1195	81	16	often	often	ADV
ajbmeb-1195	81	17	known	know	VERB
ajbmeb-1195	81	18	as	as	ADP
ajbmeb-1195	81	19	investigative	investigative	ADJ
ajbmeb-1195	81	20	accounting	accounting	NOUN
ajbmeb-1195	81	21	or	or	CCONJ
ajbmeb-1195	81	22	fraud	fraud	NOUN
ajbmeb-1195	81	23	audit	audit	NOUN
ajbmeb-1195	81	24	,	,	PUNCT
ajbmeb-1195	81	25	is	be	AUX
ajbmeb-1195	81	26	the	the	DET
ajbmeb-1195	81	27	merging	merging	NOUN
ajbmeb-1195	81	28	of	of	ADP
ajbmeb-1195	81	29	forensic	forensic	ADJ
ajbmeb-1195	81	30	science	science	NOUN
ajbmeb-1195	81	31	and	and	CCONJ
ajbmeb-1195	81	32	accounting	accounting	NOUN
ajbmeb-1195	81	33	.	.	PUNCT
ajbmeb-1195	82	1	a	a	DET
ajbmeb-1195	82	2	study	study	NOUN
ajbmeb-1195	82	3	by	by	ADP
ajbmeb-1195	82	4	ekechukwu	ekechukwu	PROPN
ajbmeb-1195	82	5	et	et	PROPN
ajbmeb-1195	82	6	al	al	PROPN
ajbmeb-1195	82	7	.	.	PROPN
ajbmeb-1195	83	1	(	(	PUNCT
ajbmeb-1195	83	2	2018	2018	NUM
ajbmeb-1195	83	3	)	)	PUNCT
ajbmeb-1195	83	4	found	find	VERB
ajbmeb-1195	83	5	that	that	SCONJ
ajbmeb-1195	83	6	"	"	PUNCT
ajbmeb-1195	83	7	the	the	DET
ajbmeb-1195	83	8	management	management	NOUN
ajbmeb-1195	83	9	of	of	ADP
ajbmeb-1195	83	10	an	an	DET
ajbmeb-1195	83	11	account	account	NOUN
ajbmeb-1195	83	12	with	with	ADP
ajbmeb-1195	83	13	erroneous	erroneous	ADJ
ajbmeb-1195	83	14	has	have	AUX
ajbmeb-1195	83	15	remained	remain	VERB
ajbmeb-1195	83	16	a	a	DET
ajbmeb-1195	83	17	major	major	ADJ
ajbmeb-1195	83	18	concern	concern	NOUN
ajbmeb-1195	83	19	to	to	PART
ajbmeb-1195	83	20	diverse	diverse	VERB
ajbmeb-1195	83	21	partners	partner	NOUN
ajbmeb-1195	83	22	"	"	PUNCT
ajbmeb-1195	83	23	because	because	SCONJ
ajbmeb-1195	83	24	it	it	PRON
ajbmeb-1195	83	25	"	"	PUNCT
ajbmeb-1195	83	26	reduces	reduce	VERB
ajbmeb-1195	83	27	the	the	DET
ajbmeb-1195	83	28	benefits	benefit	NOUN
ajbmeb-1195	83	29	of	of	ADP
ajbmeb-1195	83	30	firms	firm	NOUN
ajbmeb-1195	83	31	or	or	CCONJ
ajbmeb-1195	83	32	structures	structure	NOUN
ajbmeb-1195	83	33	like	like	ADP
ajbmeb-1195	83	34	those	those	PRON
ajbmeb-1195	83	35	of	of	ADP
ajbmeb-1195	83	36	higher	high	ADJ
ajbmeb-1195	83	37	learning	learning	NOUN
ajbmeb-1195	83	38	and	and	CCONJ
ajbmeb-1195	83	39	might	might	AUX
ajbmeb-1195	83	40	lead	lead	VERB
ajbmeb-1195	83	41	to	to	ADP
ajbmeb-1195	83	42	a	a	DET
ajbmeb-1195	83	43	decreased	decrease	VERB
ajbmeb-1195	83	44	firm	firm	ADJ
ajbmeb-1195	83	45	esteem	esteem	NOUN
ajbmeb-1195	83	46	emerging	emerge	VERB
ajbmeb-1195	83	47	out	out	ADP
ajbmeb-1195	83	48	of	of	ADP
ajbmeb-1195	83	49	low	low	ADJ
ajbmeb-1195	83	50	profits	profit	NOUN
ajbmeb-1195	83	51	to	to	ADP
ajbmeb-1195	83	52	investors	investor	NOUN
ajbmeb-1195	83	53	"	"	PUNCT
ajbmeb-1195	83	54	(	(	PUNCT
ajbmeb-1195	83	55	p.	p.	NOUN
ajbmeb-1195	83	56	according	accord	VERB
ajbmeb-1195	83	57	to	to	ADP
ajbmeb-1195	83	58	hopwood	hopwood	PROPN
ajbmeb-1195	83	59	,	,	PUNCT
ajbmeb-1195	83	60	leiner	leiner	NOUN
ajbmeb-1195	83	61	,	,	PUNCT
ajbmeb-1195	83	62	and	and	CCONJ
ajbmeb-1195	83	63	young	young	ADJ
ajbmeb-1195	83	64	(	(	PUNCT
ajbmeb-1195	83	65	2008	2008	NUM
ajbmeb-1195	83	66	)	)	PUNCT
ajbmeb-1195	83	67	,	,	PUNCT
ajbmeb-1195	83	68	"	"	PUNCT
ajbmeb-1195	83	69	forensic	forensic	ADJ
ajbmeb-1195	83	70	accounting	accounting	NOUN
ajbmeb-1195	83	71	"	"	PUNCT
ajbmeb-1195	83	72	(	(	PUNCT
ajbmeb-1195	83	73	also	also	ADV
ajbmeb-1195	83	74	known	know	VERB
ajbmeb-1195	83	75	as	as	ADP
ajbmeb-1195	83	76	"	"	PUNCT
ajbmeb-1195	83	77	scientific	scientific	ADJ
ajbmeb-1195	83	78	accounting	accounting	NOUN
ajbmeb-1195	83	79	"	"	PUNCT
ajbmeb-1195	83	80	)	)	PUNCT
ajbmeb-1195	83	81	is	be	AUX
ajbmeb-1195	83	82	the	the	DET
ajbmeb-1195	83	83	application	application	NOUN
ajbmeb-1195	83	84	of	of	ADP
ajbmeb-1195	83	85	accounting	accounting	NOUN
ajbmeb-1195	83	86	principles	principle	NOUN
ajbmeb-1195	83	87	to	to	ADP
ajbmeb-1195	83	88	the	the	DET
ajbmeb-1195	83	89	investigation	investigation	NOUN
ajbmeb-1195	83	90	and	and	CCONJ
ajbmeb-1195	83	91	diagnosis	diagnosis	NOUN
ajbmeb-1195	83	92	of	of	ADP
ajbmeb-1195	83	93	financial	financial	ADJ
ajbmeb-1195	83	94	problems	problem	NOUN
ajbmeb-1195	83	95	in	in	ADP
ajbmeb-1195	83	96	a	a	DET
ajbmeb-1195	83	97	way	way	NOUN
ajbmeb-1195	83	98	that	that	PRON
ajbmeb-1195	83	99	satisfies	satisfy	VERB
ajbmeb-1195	83	100	the	the	DET
ajbmeb-1195	83	101	standards	standard	NOUN
ajbmeb-1195	83	102	required	require	VERB
ajbmeb-1195	83	103	by	by	ADP
ajbmeb-1195	83	104	official	official	ADJ
ajbmeb-1195	83	105	courts	court	NOUN
ajbmeb-1195	83	106	.	.	PUNCT
ajbmeb-1195	84	1	there	there	PRON
ajbmeb-1195	84	2	are	be	VERB
ajbmeb-1195	84	3	a	a	DET
ajbmeb-1195	84	4	number	number	NOUN
ajbmeb-1195	84	5	of	of	ADP
ajbmeb-1195	84	6	methods	method	NOUN
ajbmeb-1195	84	7	that	that	PRON
ajbmeb-1195	84	8	may	may	AUX
ajbmeb-1195	84	9	be	be	AUX
ajbmeb-1195	84	10	used	use	VERB
ajbmeb-1195	84	11	to	to	PART
ajbmeb-1195	84	12	identify	identify	VERB
ajbmeb-1195	84	13	accounting	accounting	NOUN
ajbmeb-1195	84	14	fraud	fraud	NOUN
ajbmeb-1195	84	15	,	,	PUNCT
ajbmeb-1195	84	16	but	but	CCONJ
ajbmeb-1195	84	17	due	due	ADP
ajbmeb-1195	84	18	to	to	ADP
ajbmeb-1195	84	19	its	its	PRON
ajbmeb-1195	84	20	increasing	increase	VERB
ajbmeb-1195	84	21	popularity	popularity	NOUN
ajbmeb-1195	84	22	,	,	PUNCT
ajbmeb-1195	84	23	forensic	forensic	ADJ
ajbmeb-1195	84	24	accounting	accounting	NOUN
ajbmeb-1195	84	25	is	be	AUX
ajbmeb-1195	84	26	now	now	ADV
ajbmeb-1195	84	27	considered	consider	VERB
ajbmeb-1195	84	28	to	to	PART
ajbmeb-1195	84	29	be	be	AUX
ajbmeb-1195	84	30	one	one	NUM
ajbmeb-1195	84	31	of	of	ADP
ajbmeb-1195	84	32	the	the	DET
ajbmeb-1195	84	33	best	good	ADJ
ajbmeb-1195	84	34	and	and	CCONJ
ajbmeb-1195	84	35	most	most	ADV
ajbmeb-1195	84	36	thorough	thorough	ADJ
ajbmeb-1195	84	37	approaches	approach	NOUN
ajbmeb-1195	84	38	(	(	PUNCT
ajbmeb-1195	84	39	ahmed	ahme	VERB
ajbmeb-1195	84	40	,	,	PUNCT
ajbmeb-1195	84	41	2017).in	2017).in	NUM
ajbmeb-1195	84	42	light	light	NOUN
ajbmeb-1195	84	43	of	of	ADP
ajbmeb-1195	84	44	this	this	PRON
ajbmeb-1195	84	45	,	,	PUNCT
ajbmeb-1195	84	46	okoroyibo	okoroyibo	ADJ
ajbmeb-1195	84	47	and	and	CCONJ
ajbmeb-1195	84	48	omoregie	omoregie	NOUN
ajbmeb-1195	84	49	(	(	PUNCT
ajbmeb-1195	84	50	2019	2019	NUM
ajbmeb-1195	84	51	)	)	PUNCT
ajbmeb-1195	84	52	evaluated	evaluate	VERB
ajbmeb-1195	84	53	how	how	SCONJ
ajbmeb-1195	84	54	forensic	forensic	ADJ
ajbmeb-1195	84	55	accounting	accounting	NOUN
ajbmeb-1195	84	56	improved	improve	VERB
ajbmeb-1195	84	57	the	the	DET
ajbmeb-1195	84	58	efficiency	efficiency	NOUN
ajbmeb-1195	84	59	of	of	ADP
ajbmeb-1195	84	60	the	the	DET
ajbmeb-1195	84	61	nigerian	nigerian	ADJ
ajbmeb-1195	84	62	banking	banking	NOUN
ajbmeb-1195	84	63	industry	industry	NOUN
ajbmeb-1195	84	64	.	.	PUNCT
ajbmeb-1195	85	1	the	the	DET
ajbmeb-1195	85	2	data	data	NOUN
ajbmeb-1195	85	3	analysis	analysis	NOUN
ajbmeb-1195	85	4	showed	show	VERB
ajbmeb-1195	85	5	that	that	SCONJ
ajbmeb-1195	85	6	forensic	forensic	ADJ
ajbmeb-1195	85	7	audit	audit	NOUN
ajbmeb-1195	85	8	has	have	VERB
ajbmeb-1195	85	9	a	a	DET
ajbmeb-1195	85	10	substantial	substantial	ADJ
ajbmeb-1195	85	11	impact	impact	NOUN
ajbmeb-1195	85	12	on	on	ADP
ajbmeb-1195	85	13	the	the	DET
ajbmeb-1195	85	14	bottom	bottom	ADJ
ajbmeb-1195	85	15	line	line	NOUN
ajbmeb-1195	85	16	for	for	ADP
ajbmeb-1195	85	17	some	some	DET
ajbmeb-1195	85	18	nigerian	nigerian	ADJ
ajbmeb-1195	85	19	banks	bank	NOUN
ajbmeb-1195	85	20	.	.	PUNCT
ajbmeb-1195	86	1	after	after	ADP
ajbmeb-1195	86	2	conducting	conduct	VERB
ajbmeb-1195	86	3	some	some	DET
ajbmeb-1195	86	4	tests	test	NOUN
ajbmeb-1195	86	5	,	,	PUNCT
ajbmeb-1195	86	6	it	it	PRON
ajbmeb-1195	86	7	was	be	AUX
ajbmeb-1195	86	8	discovered	discover	VERB
ajbmeb-1195	86	9	that	that	SCONJ
ajbmeb-1195	86	10	forensic	forensic	ADJ
ajbmeb-1195	86	11	audit	audit	NOUN
ajbmeb-1195	86	12	has	have	VERB
ajbmeb-1195	86	13	a	a	DET
ajbmeb-1195	86	14	substantial	substantial	ADJ
ajbmeb-1195	86	15	impact	impact	NOUN
ajbmeb-1195	86	16	on	on	ADP
ajbmeb-1195	86	17	the	the	DET
ajbmeb-1195	86	18	net	net	ADJ
ajbmeb-1195	86	19	profit	profit	NOUN
ajbmeb-1195	86	20	of	of	ADP
ajbmeb-1195	86	21	nigerian	nigerian	ADJ
ajbmeb-1195	86	22	banks	bank	NOUN
ajbmeb-1195	86	23	.	.	PUNCT
ajbmeb-1195	87	1	similarly	similarly	ADV
ajbmeb-1195	87	2	,	,	PUNCT
ajbmeb-1195	87	3	it	it	PRON
ajbmeb-1195	87	4	was	be	AUX
ajbmeb-1195	87	5	shown	show	VERB
ajbmeb-1195	87	6	that	that	SCONJ
ajbmeb-1195	87	7	forensic	forensic	ADJ
ajbmeb-1195	87	8	audit	audit	NOUN
ajbmeb-1195	87	9	has	have	VERB
ajbmeb-1195	87	10	a	a	DET
ajbmeb-1195	87	11	substantial	substantial	ADJ
ajbmeb-1195	87	12	impact	impact	NOUN
ajbmeb-1195	87	13	on	on	ADP
ajbmeb-1195	87	14	the	the	DET
ajbmeb-1195	87	15	retained	retain	VERB
ajbmeb-1195	87	16	revenue	revenue	NOUN
ajbmeb-1195	87	17	and	and	CCONJ
ajbmeb-1195	87	18	dividend	dividend	NOUN
ajbmeb-1195	87	19	per	per	ADP
ajbmeb-1195	87	20	share	share	NOUN
ajbmeb-1195	87	21	of	of	ADP
ajbmeb-1195	87	22	nigerian	nigerian	ADJ
ajbmeb-1195	87	23	banks	bank	NOUN
ajbmeb-1195	87	24	.	.	PUNCT
ajbmeb-1195	88	1	similarly	similarly	ADV
ajbmeb-1195	88	2	,	,	PUNCT
ajbmeb-1195	88	3	odelabu	odelabu	PROPN
ajbmeb-1195	88	4	's	's	PART
ajbmeb-1195	88	5	(	(	PUNCT
ajbmeb-1195	88	6	2014	2014	NUM
ajbmeb-1195	88	7	)	)	PUNCT
ajbmeb-1195	88	8	research	research	NOUN
ajbmeb-1195	88	9	showed	show	VERB
ajbmeb-1195	88	10	that	that	SCONJ
ajbmeb-1195	88	11	forensic	forensic	ADJ
ajbmeb-1195	88	12	investigation	investigation	NOUN
ajbmeb-1195	88	13	and	and	CCONJ
ajbmeb-1195	88	14	forensic	forensic	ADJ
ajbmeb-1195	88	15	litigation	litigation	NOUN
ajbmeb-1195	88	16	played	play	VERB
ajbmeb-1195	88	17	a	a	DET
ajbmeb-1195	88	18	substantial	substantial	ADJ
ajbmeb-1195	88	19	role	role	NOUN
ajbmeb-1195	88	20	in	in	ADP
ajbmeb-1195	88	21	explaining	explain	VERB
ajbmeb-1195	88	22	why	why	SCONJ
ajbmeb-1195	88	23	commercial	commercial	ADJ
ajbmeb-1195	88	24	banks	bank	NOUN
ajbmeb-1195	88	25	'	'	PART
ajbmeb-1195	88	26	financial	financial	ADJ
ajbmeb-1195	88	27	performance	performance	NOUN
ajbmeb-1195	88	28	fluctuated	fluctuate	VERB
ajbmeb-1195	88	29	over	over	ADP
ajbmeb-1195	88	30	time	time	NOUN
ajbmeb-1195	88	31	.	.	PUNCT
ajbmeb-1195	89	1	since	since	SCONJ
ajbmeb-1195	89	2	a	a	DET
ajbmeb-1195	89	3	proactive	proactive	ADJ
ajbmeb-1195	89	4	american	american	ADJ
ajbmeb-1195	89	5	journal	journal	PROPN
ajbmeb-1195	89	6	of	of	ADP
ajbmeb-1195	89	7	business	business	NOUN
ajbmeb-1195	89	8	management	management	NOUN
ajbmeb-1195	89	9	,	,	PUNCT
ajbmeb-1195	89	10	economics	economic	NOUN
ajbmeb-1195	89	11	and	and	CCONJ
ajbmeb-1195	89	12	banking	banking	NOUN
ajbmeb-1195	89	13	volume	volume	NOUN
ajbmeb-1195	89	14	16	16	NUM
ajbmeb-1195	89	15	sep	sep	PROPN
ajbmeb-1195	89	16	,	,	PUNCT
ajbmeb-1195	89	17	2023	2023	NUM
ajbmeb-1195	89	18	p	p	NOUN
ajbmeb-1195	89	19	a	a	DET
ajbmeb-1195	89	20	g	g	NOUN
ajbmeb-1195	89	21	e	e	NOUN
ajbmeb-1195	89	22	|	|	ADV
ajbmeb-1195	89	23	62	62	NUM
ajbmeb-1195	89	24	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1195	89	25	forensic	forensic	ADJ
ajbmeb-1195	89	26	accounting	accounting	NOUN
ajbmeb-1195	89	27	practise	practise	NOUN
ajbmeb-1195	89	28	looks	look	VERB
ajbmeb-1195	89	29	out	out	ADP
ajbmeb-1195	89	30	errors	error	NOUN
ajbmeb-1195	89	31	,	,	PUNCT
ajbmeb-1195	89	32	it	it	PRON
ajbmeb-1195	89	33	has	have	AUX
ajbmeb-1195	89	34	been	be	AUX
ajbmeb-1195	89	35	speculated	speculate	VERB
ajbmeb-1195	89	36	that	that	SCONJ
ajbmeb-1195	89	37	most	most	ADJ
ajbmeb-1195	89	38	businesses	business	NOUN
ajbmeb-1195	89	39	nowadays	nowadays	ADV
ajbmeb-1195	89	40	use	use	VERB
ajbmeb-1195	89	41	forensic	forensic	ADJ
ajbmeb-1195	89	42	accounting	accounting	NOUN
ajbmeb-1195	89	43	services	service	NOUN
ajbmeb-1195	89	44	as	as	ADP
ajbmeb-1195	89	45	a	a	DET
ajbmeb-1195	89	46	means	means	NOUN
ajbmeb-1195	89	47	of	of	ADP
ajbmeb-1195	89	48	reversing	reverse	VERB
ajbmeb-1195	89	49	all	all	DET
ajbmeb-1195	89	50	financial	financial	ADJ
ajbmeb-1195	89	51	leakages	leakage	NOUN
ajbmeb-1195	89	52	that	that	PRON
ajbmeb-1195	89	53	create	create	VERB
ajbmeb-1195	89	54	corporate	corporate	ADJ
ajbmeb-1195	89	55	failures	failure	NOUN
ajbmeb-1195	89	56	in	in	ADP
ajbmeb-1195	89	57	the	the	DET
ajbmeb-1195	89	58	public	public	ADJ
ajbmeb-1195	89	59	sector	sector	NOUN
ajbmeb-1195	89	60	(	(	PUNCT
ajbmeb-1195	89	61	odunayo	odunayo	VERB
ajbmeb-1195	89	62	,	,	PUNCT
ajbmeb-1195	89	63	2014	2014	NUM
ajbmeb-1195	89	64	)	)	PUNCT
ajbmeb-1195	89	65	.	.	PUNCT
ajbmeb-1195	90	1	a	a	DET
ajbmeb-1195	90	2	similar	similar	ADJ
ajbmeb-1195	90	3	study	study	NOUN
ajbmeb-1195	90	4	,	,	PUNCT
ajbmeb-1195	90	5	conducted	conduct	VERB
ajbmeb-1195	90	6	by	by	ADP
ajbmeb-1195	90	7	okafor	okafor	PROPN
ajbmeb-1195	90	8	et	et	PROPN
ajbmeb-1195	90	9	al	al	PROPN
ajbmeb-1195	90	10	.	.	PROPN
ajbmeb-1195	90	11	(	(	PUNCT
ajbmeb-1195	90	12	2022	2022	NUM
ajbmeb-1195	90	13	)	)	PUNCT
ajbmeb-1195	90	14	,	,	PUNCT
ajbmeb-1195	90	15	found	find	VERB
ajbmeb-1195	90	16	that	that	SCONJ
ajbmeb-1195	90	17	data	data	NOUN
ajbmeb-1195	90	18	mining	mining	NOUN
ajbmeb-1195	90	19	and	and	CCONJ
ajbmeb-1195	90	20	computer	computer	NOUN
ajbmeb-1195	90	21	aided	aid	VERB
ajbmeb-1195	90	22	audit	audit	NOUN
ajbmeb-1195	90	23	techniques	technique	NOUN
ajbmeb-1195	90	24	had	have	VERB
ajbmeb-1195	90	25	a	a	DET
ajbmeb-1195	90	26	substantial	substantial	ADJ
ajbmeb-1195	90	27	impact	impact	NOUN
ajbmeb-1195	90	28	on	on	ADP
ajbmeb-1195	90	29	financial	financial	ADJ
ajbmeb-1195	90	30	statement	statement	NOUN
ajbmeb-1195	90	31	fraud	fraud	NOUN
ajbmeb-1195	90	32	at	at	ADP
ajbmeb-1195	90	33	nigerian	nigerian	ADJ
ajbmeb-1195	90	34	deposit	deposit	NOUN
ajbmeb-1195	90	35	money	money	NOUN
ajbmeb-1195	90	36	banks	bank	NOUN
ajbmeb-1195	90	37	.	.	PUNCT
ajbmeb-1195	91	1	empirical	empirical	ADJ
ajbmeb-1195	91	2	review	review	NOUN
ajbmeb-1195	91	3	deposit	deposit	NOUN
ajbmeb-1195	91	4	money	money	NOUN
ajbmeb-1195	91	5	banks	bank	NOUN
ajbmeb-1195	91	6	(	(	PUNCT
ajbmeb-1195	91	7	dmbs	dmb	NOUN
ajbmeb-1195	91	8	)	)	PUNCT
ajbmeb-1195	91	9	in	in	ADP
ajbmeb-1195	91	10	nigeria	nigeria	PROPN
ajbmeb-1195	91	11	have	have	AUX
ajbmeb-1195	91	12	been	be	AUX
ajbmeb-1195	91	13	plagued	plague	VERB
ajbmeb-1195	91	14	by	by	ADP
ajbmeb-1195	91	15	or	or	CCONJ
ajbmeb-1195	91	16	threatened	threaten	VERB
ajbmeb-1195	91	17	by	by	ADP
ajbmeb-1195	91	18	financial	financial	ADJ
ajbmeb-1195	91	19	crimes	crime	NOUN
ajbmeb-1195	91	20	that	that	PRON
ajbmeb-1195	91	21	have	have	AUX
ajbmeb-1195	91	22	been	be	AUX
ajbmeb-1195	91	23	studied	study	VERB
ajbmeb-1195	91	24	by	by	ADP
ajbmeb-1195	91	25	adesina	adesina	PROPN
ajbmeb-1195	91	26	,	,	PUNCT
ajbmeb-1195	91	27	erin	erin	PROPN
ajbmeb-1195	91	28	,	,	PUNCT
ajbmeb-1195	91	29	ajetunmobi	ajetunmobi	PROPN
ajbmeb-1195	91	30	,	,	PUNCT
ajbmeb-1195	91	31	ilogho	ilogho	NOUN
ajbmeb-1195	91	32	,	,	PUNCT
ajbmeb-1195	91	33	and	and	CCONJ
ajbmeb-1195	91	34	asiriuwa	asiriuwa	ADJ
ajbmeb-1195	91	35	(	(	PUNCT
ajbmeb-1195	91	36	2020	2020	NUM
ajbmeb-1195	91	37	)	)	PUNCT
ajbmeb-1195	91	38	to	to	PART
ajbmeb-1195	91	39	determine	determine	VERB
ajbmeb-1195	91	40	the	the	DET
ajbmeb-1195	91	41	efficacy	efficacy	NOUN
ajbmeb-1195	91	42	of	of	ADP
ajbmeb-1195	91	43	forensic	forensic	ADJ
ajbmeb-1195	91	44	audit	audit	NOUN
ajbmeb-1195	91	45	in	in	ADP
ajbmeb-1195	91	46	preventing	prevent	VERB
ajbmeb-1195	91	47	further	further	ADJ
ajbmeb-1195	91	48	damage	damage	NOUN
ajbmeb-1195	91	49	and	and	CCONJ
ajbmeb-1195	91	50	maintaining	maintain	VERB
ajbmeb-1195	91	51	dmbs	dmb	NOUN
ajbmeb-1195	91	52	'	'	PART
ajbmeb-1195	91	53	viability	viability	NOUN
ajbmeb-1195	91	54	.	.	PUNCT
ajbmeb-1195	92	1	twenty	twenty	NUM
ajbmeb-1195	92	2	-	-	PUNCT
ajbmeb-1195	92	3	two	two	NUM
ajbmeb-1195	92	4	(	(	PUNCT
ajbmeb-1195	92	5	22	22	NUM
ajbmeb-1195	92	6	)	)	PUNCT
ajbmeb-1195	92	7	of	of	ADP
ajbmeb-1195	92	8	the	the	DET
ajbmeb-1195	92	9	country	country	NOUN
ajbmeb-1195	92	10	's	's	PART
ajbmeb-1195	92	11	deposit	deposit	NOUN
ajbmeb-1195	92	12	money	money	NOUN
ajbmeb-1195	92	13	banks	bank	NOUN
ajbmeb-1195	92	14	(	(	PUNCT
ajbmeb-1195	92	15	dmbs	dmb	NOUN
ajbmeb-1195	92	16	)	)	PUNCT
ajbmeb-1195	92	17	were	be	AUX
ajbmeb-1195	92	18	operational	operational	ADJ
ajbmeb-1195	92	19	at	at	ADP
ajbmeb-1195	92	20	the	the	DET
ajbmeb-1195	92	21	time	time	NOUN
ajbmeb-1195	92	22	of	of	ADP
ajbmeb-1195	92	23	this	this	DET
ajbmeb-1195	92	24	study	study	NOUN
ajbmeb-1195	92	25	,	,	PUNCT
ajbmeb-1195	92	26	so	so	SCONJ
ajbmeb-1195	92	27	they	they	PRON
ajbmeb-1195	92	28	used	use	VERB
ajbmeb-1195	92	29	a	a	DET
ajbmeb-1195	92	30	survey	survey	NOUN
ajbmeb-1195	92	31	design	design	NOUN
ajbmeb-1195	92	32	for	for	ADP
ajbmeb-1195	92	33	their	their	PRON
ajbmeb-1195	92	34	research	research	NOUN
ajbmeb-1195	92	35	.	.	PUNCT
ajbmeb-1195	93	1	the	the	DET
ajbmeb-1195	93	2	primary	primary	ADJ
ajbmeb-1195	93	3	data	datum	NOUN
ajbmeb-1195	93	4	for	for	ADP
ajbmeb-1195	93	5	this	this	DET
ajbmeb-1195	93	6	paper	paper	NOUN
ajbmeb-1195	93	7	came	come	VERB
ajbmeb-1195	93	8	from	from	ADP
ajbmeb-1195	93	9	seventeen	seventeen	NUM
ajbmeb-1195	93	10	(	(	PUNCT
ajbmeb-1195	93	11	17	17	NUM
ajbmeb-1195	93	12	)	)	PUNCT
ajbmeb-1195	93	13	of	of	ADP
ajbmeb-1195	93	14	these	these	DET
ajbmeb-1195	93	15	banks	bank	NOUN
ajbmeb-1195	93	16	,	,	PUNCT
ajbmeb-1195	93	17	or	or	CCONJ
ajbmeb-1195	93	18	77.3	77.3	NUM
ajbmeb-1195	93	19	%	%	NOUN
ajbmeb-1195	93	20	.	.	PUNCT
ajbmeb-1195	94	1	the	the	DET
ajbmeb-1195	94	2	findings	finding	NOUN
ajbmeb-1195	94	3	of	of	ADP
ajbmeb-1195	94	4	the	the	DET
ajbmeb-1195	94	5	same	same	ADJ
ajbmeb-1195	94	6	study	study	NOUN
ajbmeb-1195	94	7	,	,	PUNCT
ajbmeb-1195	94	8	which	which	PRON
ajbmeb-1195	94	9	also	also	ADV
ajbmeb-1195	94	10	employed	employ	VERB
ajbmeb-1195	94	11	the	the	DET
ajbmeb-1195	94	12	ordinary	ordinary	ADJ
ajbmeb-1195	94	13	least	least	ADJ
ajbmeb-1195	94	14	squares	square	NOUN
ajbmeb-1195	94	15	(	(	PUNCT
ajbmeb-1195	94	16	ols	ol	NOUN
ajbmeb-1195	94	17	)	)	PUNCT
ajbmeb-1195	94	18	method	method	NOUN
ajbmeb-1195	94	19	to	to	PART
ajbmeb-1195	94	20	analyse	analyse	VERB
ajbmeb-1195	94	21	and	and	CCONJ
ajbmeb-1195	94	22	test	test	NOUN
ajbmeb-1195	94	23	hypotheses	hypothesis	NOUN
ajbmeb-1195	94	24	,	,	PUNCT
ajbmeb-1195	94	25	make	make	VERB
ajbmeb-1195	94	26	clear	clear	ADJ
ajbmeb-1195	94	27	that	that	SCONJ
ajbmeb-1195	94	28	the	the	DET
ajbmeb-1195	94	29	involvement	involvement	NOUN
ajbmeb-1195	94	30	of	of	ADP
ajbmeb-1195	94	31	qualified	qualified	ADJ
ajbmeb-1195	94	32	and	and	CCONJ
ajbmeb-1195	94	33	experienced	experienced	ADJ
ajbmeb-1195	94	34	forensic	forensic	ADJ
ajbmeb-1195	94	35	auditors	auditor	NOUN
ajbmeb-1195	94	36	would	would	AUX
ajbmeb-1195	94	37	not	not	PART
ajbmeb-1195	94	38	only	only	ADV
ajbmeb-1195	94	39	contribute	contribute	VERB
ajbmeb-1195	94	40	to	to	ADP
ajbmeb-1195	94	41	the	the	DET
ajbmeb-1195	94	42	make	make	VERB
ajbmeb-1195	94	43	public	public	ADJ
ajbmeb-1195	94	44	and	and	CCONJ
ajbmeb-1195	94	45	decrease	decrease	VERB
ajbmeb-1195	94	46	financial	financial	ADJ
ajbmeb-1195	94	47	frauds	fraud	NOUN
ajbmeb-1195	94	48	in	in	ADP
ajbmeb-1195	94	49	dmbs	dmb	NOUN
ajbmeb-1195	94	50	,	,	PUNCT
ajbmeb-1195	94	51	but	but	CCONJ
ajbmeb-1195	94	52	would	would	AUX
ajbmeb-1195	94	53	also	also	ADV
ajbmeb-1195	94	54	lead	lead	VERB
ajbmeb-1195	94	55	to	to	ADP
ajbmeb-1195	94	56	much	much	ADV
ajbmeb-1195	94	57	-	-	PUNCT
ajbmeb-1195	94	58	needed	need	VERB
ajbmeb-1195	94	59	sanity	sanity	NOUN
ajbmeb-1195	94	60	in	in	ADP
ajbmeb-1195	94	61	the	the	DET
ajbmeb-1195	94	62	banking	banking	NOUN
ajbmeb-1195	94	63	sector	sector	NOUN
ajbmeb-1195	94	64	of	of	ADP
ajbmeb-1195	94	65	nigeria	nigeria	PROPN
ajbmeb-1195	94	66	.	.	PUNCT
ajbmeb-1195	95	1	the	the	DET
ajbmeb-1195	95	2	author	author	NOUN
ajbmeb-1195	95	3	argued	argue	VERB
ajbmeb-1195	95	4	that	that	SCONJ
ajbmeb-1195	95	5	regulatory	regulatory	ADJ
ajbmeb-1195	95	6	agencies	agency	NOUN
ajbmeb-1195	95	7	have	have	VERB
ajbmeb-1195	95	8	a	a	DET
ajbmeb-1195	95	9	responsibility	responsibility	NOUN
ajbmeb-1195	95	10	to	to	PART
ajbmeb-1195	95	11	mandate	mandate	VERB
ajbmeb-1195	95	12	,	,	PUNCT
ajbmeb-1195	95	13	within	within	ADP
ajbmeb-1195	95	14	the	the	DET
ajbmeb-1195	95	15	bounds	bound	NOUN
ajbmeb-1195	95	16	of	of	ADP
ajbmeb-1195	95	17	the	the	DET
ajbmeb-1195	95	18	law	law	NOUN
ajbmeb-1195	95	19	,	,	PUNCT
ajbmeb-1195	95	20	that	that	SCONJ
ajbmeb-1195	95	21	all	all	DET
ajbmeb-1195	95	22	dmbs	dmb	NOUN
ajbmeb-1195	95	23	in	in	ADP
ajbmeb-1195	95	24	nigeria	nigeria	PROPN
ajbmeb-1195	95	25	create	create	VERB
ajbmeb-1195	95	26	a	a	DET
ajbmeb-1195	95	27	specialised	specialised	ADJ
ajbmeb-1195	95	28	forensic	forensic	ADJ
ajbmeb-1195	95	29	department	department	NOUN
ajbmeb-1195	95	30	headed	head	VERB
ajbmeb-1195	95	31	by	by	ADP
ajbmeb-1195	95	32	a	a	DET
ajbmeb-1195	95	33	professional	professional	ADJ
ajbmeb-1195	95	34	forensic	forensic	ADJ
ajbmeb-1195	95	35	personnel	personnel	NOUN
ajbmeb-1195	95	36	to	to	PART
ajbmeb-1195	95	37	oversee	oversee	VERB
ajbmeb-1195	95	38	the	the	DET
ajbmeb-1195	95	39	establishment	establishment	NOUN
ajbmeb-1195	95	40	and	and	CCONJ
ajbmeb-1195	95	41	frequent	frequent	ADJ
ajbmeb-1195	95	42	execution	execution	NOUN
ajbmeb-1195	95	43	of	of	ADP
ajbmeb-1195	95	44	successful	successful	ADJ
ajbmeb-1195	95	45	and	and	CCONJ
ajbmeb-1195	95	46	productive	productive	ADJ
ajbmeb-1195	95	47	internal	internal	ADJ
ajbmeb-1195	95	48	control	control	NOUN
ajbmeb-1195	95	49	,	,	PUNCT
ajbmeb-1195	95	50	the	the	DET
ajbmeb-1195	95	51	timely	timely	ADJ
ajbmeb-1195	95	52	prosecution	prosecution	NOUN
ajbmeb-1195	95	53	of	of	ADP
ajbmeb-1195	95	54	fraudsters	fraudster	NOUN
ajbmeb-1195	95	55	as	as	SCONJ
ajbmeb-1195	95	56	criminals	criminal	NOUN
ajbmeb-1195	95	57	to	to	PART
ajbmeb-1195	95	58	serve	serve	VERB
ajbmeb-1195	95	59	as	as	ADP
ajbmeb-1195	95	60	a	a	DET
ajbmeb-1195	95	61	deterrent	deterrent	NOUN
ajbmeb-1195	95	62	to	to	ADP
ajbmeb-1195	95	63	others	other	NOUN
ajbmeb-1195	95	64	,	,	PUNCT
ajbmeb-1195	95	65	and	and	CCONJ
ajbmeb-1195	95	66	the	the	DET
ajbmeb-1195	95	67	work	work	NOUN
ajbmeb-1195	95	68	out	out	ADP
ajbmeb-1195	95	69	of	of	ADP
ajbmeb-1195	95	70	sufficient	sufficient	ADJ
ajbmeb-1195	95	71	education	education	NOUN
ajbmeb-1195	95	72	and	and	CCONJ
ajbmeb-1195	95	73	training	training	NOUN
ajbmeb-1195	95	74	opportunities	opportunity	NOUN
ajbmeb-1195	95	75	.	.	PUNCT
ajbmeb-1195	96	1	investigations	investigation	NOUN
ajbmeb-1195	96	2	into	into	ADP
ajbmeb-1195	96	3	labour	labour	NOUN
ajbmeb-1195	96	4	fraud	fraud	NOUN
ajbmeb-1195	96	5	in	in	ADP
ajbmeb-1195	96	6	the	the	DET
ajbmeb-1195	96	7	nigerian	nigerian	ADJ
ajbmeb-1195	96	8	state	state	NOUN
ajbmeb-1195	96	9	of	of	ADP
ajbmeb-1195	96	10	anambra	anambra	PROPN
ajbmeb-1195	96	11	were	be	AUX
ajbmeb-1195	96	12	the	the	DET
ajbmeb-1195	96	13	focus	focus	NOUN
ajbmeb-1195	96	14	of	of	ADP
ajbmeb-1195	96	15	research	research	NOUN
ajbmeb-1195	96	16	by	by	ADP
ajbmeb-1195	96	17	okoye	okoye	PROPN
ajbmeb-1195	96	18	,	,	PUNCT
ajbmeb-1195	96	19	nwoye	nwoye	NOUN
ajbmeb-1195	96	20	,	,	PUNCT
ajbmeb-1195	96	21	akuchi	akuchi	NOUN
ajbmeb-1195	96	22	,	,	PUNCT
ajbmeb-1195	96	23	and	and	CCONJ
ajbmeb-1195	96	24	onyema	onyema	NOUN
ajbmeb-1195	96	25	(	(	PUNCT
ajbmeb-1195	96	26	2020	2020	NUM
ajbmeb-1195	96	27	)	)	PUNCT
ajbmeb-1195	96	28	.	.	PUNCT
ajbmeb-1195	97	1	in	in	ADP
ajbmeb-1195	97	2	their	their	PRON
ajbmeb-1195	97	3	paper	paper	NOUN
ajbmeb-1195	97	4	,	,	PUNCT
ajbmeb-1195	97	5	they	they	PRON
ajbmeb-1195	97	6	employed	employ	VERB
ajbmeb-1195	97	7	both	both	CCONJ
ajbmeb-1195	97	8	systematic	systematic	ADJ
ajbmeb-1195	97	9	random	random	ADJ
ajbmeb-1195	97	10	sampling	sampling	NOUN
ajbmeb-1195	97	11	and	and	CCONJ
ajbmeb-1195	97	12	a	a	DET
ajbmeb-1195	97	13	cross	cross	ADJ
ajbmeb-1195	97	14	-	-	ADJ
ajbmeb-1195	97	15	sectional	sectional	ADJ
ajbmeb-1195	97	16	survey	survey	NOUN
ajbmeb-1195	97	17	methodology	methodology	NOUN
ajbmeb-1195	97	18	.	.	PUNCT
ajbmeb-1195	98	1	with	with	ADP
ajbmeb-1195	98	2	a	a	DET
ajbmeb-1195	98	3	sample	sample	NOUN
ajbmeb-1195	98	4	size	size	NOUN
ajbmeb-1195	98	5	of	of	ADP
ajbmeb-1195	98	6	250	250	NUM
ajbmeb-1195	98	7	,	,	PUNCT
ajbmeb-1195	98	8	the	the	DET
ajbmeb-1195	98	9	authors	author	NOUN
ajbmeb-1195	98	10	of	of	ADP
ajbmeb-1195	98	11	this	this	DET
ajbmeb-1195	98	12	report	report	NOUN
ajbmeb-1195	98	13	conducted	conduct	VERB
ajbmeb-1195	98	14	an	an	DET
ajbmeb-1195	98	15	in	in	ADP
ajbmeb-1195	98	16	-	-	PUNCT
ajbmeb-1195	98	17	depth	depth	NOUN
ajbmeb-1195	98	18	analysis	analysis	NOUN
ajbmeb-1195	98	19	of	of	ADP
ajbmeb-1195	98	20	the	the	DET
ajbmeb-1195	98	21	investigative	investigative	ADJ
ajbmeb-1195	98	22	,	,	PUNCT
ajbmeb-1195	98	23	prosecutorial	prosecutorial	ADJ
ajbmeb-1195	98	24	,	,	PUNCT
ajbmeb-1195	98	25	financial	financial	ADJ
ajbmeb-1195	98	26	,	,	PUNCT
ajbmeb-1195	98	27	accounting	accounting	NOUN
ajbmeb-1195	98	28	,	,	PUNCT
ajbmeb-1195	98	29	and	and	CCONJ
ajbmeb-1195	98	30	auditing	auditing	NOUN
ajbmeb-1195	98	31	personnel	personnel	NOUN
ajbmeb-1195	98	32	of	of	ADP
ajbmeb-1195	98	33	state	state	NOUN
ajbmeb-1195	98	34	anti	anti	ADJ
ajbmeb-1195	98	35	-	-	ADJ
ajbmeb-1195	98	36	corruption	corruption	ADJ
ajbmeb-1195	98	37	agencies	agency	NOUN
ajbmeb-1195	98	38	.	.	PUNCT
ajbmeb-1195	99	1	the	the	DET
ajbmeb-1195	99	2	questionnaire	questionnaire	NOUN
ajbmeb-1195	99	3	was	be	AUX
ajbmeb-1195	99	4	the	the	DET
ajbmeb-1195	99	5	primary	primary	ADJ
ajbmeb-1195	99	6	data	data	NOUN
ajbmeb-1195	99	7	collection	collection	NOUN
ajbmeb-1195	99	8	tool	tool	NOUN
ajbmeb-1195	99	9	,	,	PUNCT
ajbmeb-1195	99	10	and	and	CCONJ
ajbmeb-1195	99	11	descriptive	descriptive	ADJ
ajbmeb-1195	99	12	statistics	statistic	NOUN
ajbmeb-1195	99	13	and	and	CCONJ
ajbmeb-1195	99	14	the	the	DET
ajbmeb-1195	99	15	kruskal	kruskal	PROPN
ajbmeb-1195	99	16	-	-	PUNCT
ajbmeb-1195	99	17	wallis	wallis	PROPN
ajbmeb-1195	99	18	test	test	NOUN
ajbmeb-1195	99	19	were	be	AUX
ajbmeb-1195	99	20	used	use	VERB
ajbmeb-1195	99	21	to	to	PART
ajbmeb-1195	99	22	analyse	analyse	VERB
ajbmeb-1195	99	23	the	the	DET
ajbmeb-1195	99	24	information	information	NOUN
ajbmeb-1195	99	25	obtained	obtain	VERB
ajbmeb-1195	99	26	.	.	PUNCT
ajbmeb-1195	100	1	their	their	PRON
ajbmeb-1195	100	2	research	research	NOUN
ajbmeb-1195	100	3	showed	show	VERB
ajbmeb-1195	100	4	that	that	SCONJ
ajbmeb-1195	100	5	there	there	PRON
ajbmeb-1195	100	6	is	be	VERB
ajbmeb-1195	100	7	a	a	DET
ajbmeb-1195	100	8	solid	solid	ADJ
ajbmeb-1195	100	9	correlation	correlation	NOUN
ajbmeb-1195	100	10	between	between	ADP
ajbmeb-1195	100	11	forensic	forensic	ADJ
ajbmeb-1195	100	12	accounting	accounting	NOUN
ajbmeb-1195	100	13	procedures	procedure	NOUN
ajbmeb-1195	100	14	and	and	CCONJ
ajbmeb-1195	100	15	public	public	ADJ
ajbmeb-1195	100	16	sector	sector	NOUN
ajbmeb-1195	100	17	fraud	fraud	NOUN
ajbmeb-1195	100	18	detection	detection	NOUN
ajbmeb-1195	100	19	,	,	PUNCT
ajbmeb-1195	100	20	but	but	CCONJ
ajbmeb-1195	100	21	that	that	SCONJ
ajbmeb-1195	100	22	there	there	PRON
ajbmeb-1195	100	23	is	be	VERB
ajbmeb-1195	100	24	no	no	DET
ajbmeb-1195	100	25	commonly	commonly	ADV
ajbmeb-1195	100	26	accepted	accept	VERB
ajbmeb-1195	100	27	forensic	forensic	ADJ
ajbmeb-1195	100	28	investigative	investigative	ADJ
ajbmeb-1195	100	29	methodologies	methodology	NOUN
ajbmeb-1195	100	30	for	for	ADP
ajbmeb-1195	100	31	this	this	DET
ajbmeb-1195	100	32	purpose	purpose	NOUN
ajbmeb-1195	100	33	.	.	PUNCT
ajbmeb-1195	101	1	they	they	PRON
ajbmeb-1195	101	2	came	come	VERB
ajbmeb-1195	101	3	to	to	ADP
ajbmeb-1195	101	4	the	the	DET
ajbmeb-1195	101	5	same	same	ADJ
ajbmeb-1195	101	6	conclusion	conclusion	NOUN
ajbmeb-1195	101	7	,	,	PUNCT
ajbmeb-1195	101	8	namely	namely	ADV
ajbmeb-1195	101	9	that	that	SCONJ
ajbmeb-1195	101	10	data	data	NOUN
ajbmeb-1195	101	11	mining	mining	NOUN
ajbmeb-1195	101	12	techniques	technique	NOUN
ajbmeb-1195	101	13	should	should	AUX
ajbmeb-1195	101	14	be	be	AUX
ajbmeb-1195	101	15	completely	completely	ADV
ajbmeb-1195	101	16	implemented	implement	VERB
ajbmeb-1195	101	17	in	in	ADP
ajbmeb-1195	101	18	nigeria	nigeria	PROPN
ajbmeb-1195	101	19	's	's	PART
ajbmeb-1195	101	20	public	public	ADJ
ajbmeb-1195	101	21	sector	sector	NOUN
ajbmeb-1195	101	22	fraud	fraud	NOUN
ajbmeb-1195	101	23	detection	detection	NOUN
ajbmeb-1195	101	24	.	.	PUNCT
ajbmeb-1195	102	1	the	the	DET
ajbmeb-1195	102	2	influence	influence	NOUN
ajbmeb-1195	102	3	of	of	ADP
ajbmeb-1195	102	4	forensic	forensic	ADJ
ajbmeb-1195	102	5	audit	audit	NOUN
ajbmeb-1195	102	6	on	on	ADP
ajbmeb-1195	102	7	preventing	prevent	VERB
ajbmeb-1195	102	8	and	and	CCONJ
ajbmeb-1195	102	9	detecting	detect	VERB
ajbmeb-1195	102	10	fraud	fraud	NOUN
ajbmeb-1195	102	11	in	in	ADP
ajbmeb-1195	102	12	the	the	DET
ajbmeb-1195	102	13	nigerian	nigerian	ADJ
ajbmeb-1195	102	14	banking	banking	NOUN
ajbmeb-1195	102	15	system	system	NOUN
ajbmeb-1195	102	16	was	be	AUX
ajbmeb-1195	102	17	studied	study	VERB
ajbmeb-1195	102	18	by	by	ADP
ajbmeb-1195	102	19	uniamiogbo	uniamiogbo	PROPN
ajbmeb-1195	102	20	,	,	PUNCT
ajbmeb-1195	102	21	adeusi	adeusi	NOUN
ajbmeb-1195	102	22	,	,	PUNCT
ajbmeb-1195	102	23	and	and	CCONJ
ajbmeb-1195	102	24	amu	amu	PROPN
ajbmeb-1195	102	25	(	(	PUNCT
ajbmeb-1195	102	26	2019	2019	NUM
ajbmeb-1195	102	27	)	)	PUNCT
ajbmeb-1195	102	28	.	.	PUNCT
ajbmeb-1195	103	1	the	the	DET
ajbmeb-1195	103	2	authors	author	NOUN
ajbmeb-1195	103	3	of	of	ADP
ajbmeb-1195	103	4	this	this	DET
ajbmeb-1195	103	5	research	research	NOUN
ajbmeb-1195	103	6	tallied	tally	VERB
ajbmeb-1195	103	7	up	up	ADP
ajbmeb-1195	103	8	the	the	DET
ajbmeb-1195	103	9	number	number	NOUN
ajbmeb-1195	103	10	of	of	ADP
ajbmeb-1195	103	11	deposit	deposit	NOUN
ajbmeb-1195	103	12	money	money	NOUN
ajbmeb-1195	103	13	banks	bank	NOUN
ajbmeb-1195	103	14	(	(	PUNCT
ajbmeb-1195	103	15	dmbs	dmb	NOUN
ajbmeb-1195	103	16	)	)	PUNCT
ajbmeb-1195	103	17	trading	trading	NOUN
ajbmeb-1195	103	18	on	on	ADP
ajbmeb-1195	103	19	the	the	DET
ajbmeb-1195	103	20	nigerian	nigerian	ADJ
ajbmeb-1195	103	21	stock	stock	NOUN
ajbmeb-1195	103	22	exchange	exchange	PROPN
ajbmeb-1195	103	23	(	(	PUNCT
ajbmeb-1195	103	24	nse	nse	NOUN
ajbmeb-1195	103	25	)	)	PUNCT
ajbmeb-1195	103	26	as	as	ADP
ajbmeb-1195	103	27	of	of	ADP
ajbmeb-1195	103	28	december	december	PROPN
ajbmeb-1195	103	29	31	31	NUM
ajbmeb-1195	103	30	,	,	PUNCT
ajbmeb-1195	103	31	2016	2016	NUM
ajbmeb-1195	103	32	.	.	PUNCT
ajbmeb-1195	104	1	for	for	ADP
ajbmeb-1195	104	2	their	their	PRON
ajbmeb-1195	104	3	work	work	NOUN
ajbmeb-1195	104	4	,	,	PUNCT
ajbmeb-1195	104	5	they	they	PRON
ajbmeb-1195	104	6	used	use	VERB
ajbmeb-1195	104	7	a	a	DET
ajbmeb-1195	104	8	secondary	secondary	ADJ
ajbmeb-1195	104	9	data	data	NOUN
ajbmeb-1195	104	10	gathering	gathering	NOUN
ajbmeb-1195	104	11	technique	technique	NOUN
ajbmeb-1195	104	12	by	by	ADP
ajbmeb-1195	104	13	looking	look	VERB
ajbmeb-1195	104	14	at	at	ADP
ajbmeb-1195	104	15	the	the	DET
ajbmeb-1195	104	16	annual	annual	ADJ
ajbmeb-1195	104	17	reports	report	NOUN
ajbmeb-1195	104	18	of	of	ADP
ajbmeb-1195	104	19	the	the	DET
ajbmeb-1195	104	20	nigerian	nigerian	ADJ
ajbmeb-1195	104	21	deposit	deposit	NOUN
ajbmeb-1195	104	22	insurance	insurance	NOUN
ajbmeb-1195	104	23	corporations	corporation	NOUN
ajbmeb-1195	104	24	(	(	PUNCT
ajbmeb-1195	104	25	ndics	ndic	NOUN
ajbmeb-1195	104	26	)	)	PUNCT
ajbmeb-1195	104	27	in	in	ADP
ajbmeb-1195	104	28	2013	2013	NUM
ajbmeb-1195	104	29	and	and	CCONJ
ajbmeb-1195	104	30	2016	2016	NUM
ajbmeb-1195	104	31	.	.	PUNCT
ajbmeb-1195	105	1	their	their	PRON
ajbmeb-1195	105	2	research	research	NOUN
ajbmeb-1195	105	3	spans	span	VERB
ajbmeb-1195	105	4	the	the	DET
ajbmeb-1195	105	5	five	five	NUM
ajbmeb-1195	105	6	(	(	PUNCT
ajbmeb-1195	105	7	5)years	5)years	NUM
ajbmeb-1195	105	8	between	between	ADP
ajbmeb-1195	105	9	2012	2012	NUM
ajbmeb-1195	105	10	and	and	CCONJ
ajbmeb-1195	105	11	2016	2016	NUM
ajbmeb-1195	105	12	that	that	PRON
ajbmeb-1195	105	13	they	they	PRON
ajbmeb-1195	105	14	focused	focus	VERB
ajbmeb-1195	105	15	on	on	ADP
ajbmeb-1195	105	16	.	.	PUNCT
ajbmeb-1195	106	1	regression	regression	NOUN
ajbmeb-1195	106	2	,	,	PUNCT
ajbmeb-1195	106	3	pie	pie	NOUN
ajbmeb-1195	106	4	charts	chart	NOUN
ajbmeb-1195	106	5	,	,	PUNCT
ajbmeb-1195	106	6	and	and	CCONJ
ajbmeb-1195	106	7	tables	table	NOUN
ajbmeb-1195	106	8	were	be	AUX
ajbmeb-1195	106	9	used	use	VERB
ajbmeb-1195	106	10	to	to	PART
ajbmeb-1195	106	11	make	make	VERB
ajbmeb-1195	106	12	sense	sense	NOUN
ajbmeb-1195	106	13	of	of	ADP
ajbmeb-1195	106	14	the	the	DET
ajbmeb-1195	106	15	secondary	secondary	ADJ
ajbmeb-1195	106	16	data	datum	NOUN
ajbmeb-1195	106	17	mining	mining	NOUN
ajbmeb-1195	106	18	that	that	PRON
ajbmeb-1195	106	19	ensued	ensue	VERB
ajbmeb-1195	106	20	.	.	PUNCT
ajbmeb-1195	107	1	according	accord	VERB
ajbmeb-1195	107	2	to	to	ADP
ajbmeb-1195	107	3	their	their	PRON
ajbmeb-1195	107	4	findings	finding	NOUN
ajbmeb-1195	107	5	,	,	PUNCT
ajbmeb-1195	107	6	forensic	forensic	ADJ
ajbmeb-1195	107	7	auditing	auditing	NOUN
ajbmeb-1195	107	8	has	have	VERB
ajbmeb-1195	107	9	a	a	DET
ajbmeb-1195	107	10	substantial	substantial	ADJ
ajbmeb-1195	107	11	deterrent	deterrent	NOUN
ajbmeb-1195	107	12	effect	effect	NOUN
ajbmeb-1195	107	13	on	on	ADP
ajbmeb-1195	107	14	the	the	DET
ajbmeb-1195	107	15	incidence	incidence	NOUN
ajbmeb-1195	107	16	of	of	ADP
ajbmeb-1195	107	17	fraud	fraud	NOUN
ajbmeb-1195	107	18	,	,	PUNCT
ajbmeb-1195	107	19	the	the	DET
ajbmeb-1195	107	20	number	number	NOUN
ajbmeb-1195	107	21	of	of	ADP
ajbmeb-1195	107	22	employees	employee	NOUN
ajbmeb-1195	107	23	engaged	engage	VERB
ajbmeb-1195	107	24	in	in	ADP
ajbmeb-1195	107	25	bank	bank	NOUN
ajbmeb-1195	107	26	fraud	fraud	NOUN
ajbmeb-1195	107	27	,	,	PUNCT
ajbmeb-1195	107	28	and	and	CCONJ
ajbmeb-1195	107	29	the	the	DET
ajbmeb-1195	107	30	total	total	ADJ
ajbmeb-1195	107	31	amount	amount	NOUN
ajbmeb-1195	107	32	of	of	ADP
ajbmeb-1195	107	33	money	money	NOUN
ajbmeb-1195	107	34	stolen	steal	VERB
ajbmeb-1195	107	35	from	from	ADP
ajbmeb-1195	107	36	banks	bank	NOUN
ajbmeb-1195	107	37	in	in	ADP
ajbmeb-1195	107	38	nigeria	nigeria	PROPN
ajbmeb-1195	107	39	.	.	PUNCT
ajbmeb-1195	108	1	however	however	ADV
ajbmeb-1195	108	2	,	,	PUNCT
ajbmeb-1195	108	3	the	the	DET
ajbmeb-1195	108	4	potential	potential	ADJ
ajbmeb-1195	108	5	losses	loss	NOUN
ajbmeb-1195	108	6	created	create	VERB
ajbmeb-1195	108	7	by	by	ADP
ajbmeb-1195	108	8	fraud	fraud	NOUN
ajbmeb-1195	108	9	operations	operation	NOUN
ajbmeb-1195	108	10	in	in	ADP
ajbmeb-1195	108	11	nigerian	nigerian	ADJ
ajbmeb-1195	108	12	banks	bank	NOUN
ajbmeb-1195	108	13	are	be	AUX
ajbmeb-1195	108	14	not	not	PART
ajbmeb-1195	108	15	substantially	substantially	ADV
ajbmeb-1195	108	16	affected	affect	VERB
ajbmeb-1195	108	17	by	by	ADP
ajbmeb-1195	108	18	forensic	forensic	ADJ
ajbmeb-1195	108	19	audits	audits	NOUN
ajbmeb-1195	108	20	.	.	PUNCT
ajbmeb-1195	109	1	in	in	ADP
ajbmeb-1195	109	2	order	order	NOUN
ajbmeb-1195	109	3	to	to	PART
ajbmeb-1195	109	4	combat	combat	VERB
ajbmeb-1195	109	5	systemic	systemic	ADJ
ajbmeb-1195	109	6	fraud	fraud	NOUN
ajbmeb-1195	109	7	and	and	CCONJ
ajbmeb-1195	109	8	forgeries	forgery	NOUN
ajbmeb-1195	109	9	,	,	PUNCT
ajbmeb-1195	109	10	the	the	DET
ajbmeb-1195	109	11	paper	paper	NOUN
ajbmeb-1195	109	12	's	's	PART
ajbmeb-1195	109	13	authors	author	NOUN
ajbmeb-1195	109	14	advocated	advocate	VERB
ajbmeb-1195	109	15	for	for	ADP
ajbmeb-1195	109	16	a	a	DET
ajbmeb-1195	109	17	more	more	ADV
ajbmeb-1195	109	18	robust	robust	ADJ
ajbmeb-1195	109	19	implementation	implementation	NOUN
ajbmeb-1195	109	20	of	of	ADP
ajbmeb-1195	109	21	forensic	forensic	ADJ
ajbmeb-1195	109	22	audits	audits	NOUN
ajbmeb-1195	109	23	by	by	ADP
ajbmeb-1195	109	24	nigerian	nigerian	ADJ
ajbmeb-1195	109	25	banks	bank	NOUN
ajbmeb-1195	109	26	.	.	PUNCT
ajbmeb-1195	110	1	equally	equally	ADV
ajbmeb-1195	110	2	important	important	ADJ
ajbmeb-1195	110	3	,	,	PUNCT
ajbmeb-1195	110	4	they	they	PRON
ajbmeb-1195	110	5	argued	argue	VERB
ajbmeb-1195	110	6	that	that	SCONJ
ajbmeb-1195	110	7	forensic	forensic	ADJ
ajbmeb-1195	110	8	audits	audits	NOUN
ajbmeb-1195	110	9	in	in	ADP
ajbmeb-1195	110	10	the	the	DET
ajbmeb-1195	110	11	nigerian	nigerian	ADJ
ajbmeb-1195	110	12	american	american	PROPN
ajbmeb-1195	110	13	journal	journal	PROPN
ajbmeb-1195	110	14	of	of	ADP
ajbmeb-1195	110	15	business	business	NOUN
ajbmeb-1195	110	16	management	management	NOUN
ajbmeb-1195	110	17	,	,	PUNCT
ajbmeb-1195	110	18	economics	economic	NOUN
ajbmeb-1195	110	19	and	and	CCONJ
ajbmeb-1195	110	20	banking	banking	NOUN
ajbmeb-1195	110	21	volume	volume	NOUN
ajbmeb-1195	110	22	16	16	NUM
ajbmeb-1195	110	23	sep	sep	PROPN
ajbmeb-1195	110	24	,	,	PUNCT
ajbmeb-1195	110	25	2023	2023	NUM
ajbmeb-1195	110	26	p	p	NOUN
ajbmeb-1195	110	27	a	a	PRON
ajbmeb-1195	110	28	g	g	NOUN
ajbmeb-1195	110	29	e	e	NOUN
ajbmeb-1195	111	1	|	|	ADV
ajbmeb-1195	111	2	63	63	NUM
ajbmeb-1195	111	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1195	111	4	banking	banking	NOUN
ajbmeb-1195	111	5	sector	sector	NOUN
ajbmeb-1195	111	6	should	should	AUX
ajbmeb-1195	111	7	place	place	VERB
ajbmeb-1195	111	8	special	special	ADJ
ajbmeb-1195	111	9	emphasis	emphasis	NOUN
ajbmeb-1195	111	10	on	on	ADP
ajbmeb-1195	111	11	uncovering	uncover	VERB
ajbmeb-1195	111	12	the	the	DET
ajbmeb-1195	111	13	scope	scope	NOUN
ajbmeb-1195	111	14	of	of	ADP
ajbmeb-1195	111	15	fraud	fraud	NOUN
ajbmeb-1195	111	16	and	and	CCONJ
ajbmeb-1195	111	17	the	the	DET
ajbmeb-1195	111	18	extent	extent	NOUN
ajbmeb-1195	111	19	to	to	PART
ajbmeb-1195	111	20	which	which	PRON
ajbmeb-1195	111	21	employees	employee	NOUN
ajbmeb-1195	111	22	are	be	AUX
ajbmeb-1195	111	23	complicit	complicit	ADJ
ajbmeb-1195	111	24	in	in	ADP
ajbmeb-1195	111	25	it	it	PRON
ajbmeb-1195	111	26	.	.	PUNCT
ajbmeb-1195	112	1	at	at	ADP
ajbmeb-1195	112	2	the	the	DET
ajbmeb-1195	112	3	end	end	NOUN
ajbmeb-1195	112	4	of	of	ADP
ajbmeb-1195	112	5	their	their	PRON
ajbmeb-1195	112	6	list	list	NOUN
ajbmeb-1195	112	7	of	of	ADP
ajbmeb-1195	112	8	recommendations	recommendation	NOUN
ajbmeb-1195	112	9	,	,	PUNCT
ajbmeb-1195	112	10	they	they	PRON
ajbmeb-1195	112	11	stressed	stress	VERB
ajbmeb-1195	112	12	the	the	DET
ajbmeb-1195	112	13	need	need	NOUN
ajbmeb-1195	112	14	of	of	ADP
ajbmeb-1195	112	15	prioritising	prioritise	VERB
ajbmeb-1195	112	16	the	the	DET
ajbmeb-1195	112	17	well	well	ADV
ajbmeb-1195	112	18	-	-	PUNCT
ajbmeb-1195	112	19	being	being	NOUN
ajbmeb-1195	112	20	and	and	CCONJ
ajbmeb-1195	112	21	compensation	compensation	NOUN
ajbmeb-1195	112	22	of	of	ADP
ajbmeb-1195	112	23	employees	employee	NOUN
ajbmeb-1195	112	24	,	,	PUNCT
ajbmeb-1195	112	25	who	who	PRON
ajbmeb-1195	112	26	they	they	PRON
ajbmeb-1195	112	27	argued	argue	VERB
ajbmeb-1195	112	28	were	be	AUX
ajbmeb-1195	112	29	the	the	DET
ajbmeb-1195	112	30	key	key	NOUN
ajbmeb-1195	112	31	to	to	ADP
ajbmeb-1195	112	32	preventing	prevent	VERB
ajbmeb-1195	112	33	fraud	fraud	NOUN
ajbmeb-1195	112	34	in	in	ADP
ajbmeb-1195	112	35	any	any	DET
ajbmeb-1195	112	36	organisation	organisation	NOUN
ajbmeb-1195	112	37	,	,	PUNCT
ajbmeb-1195	112	38	including	include	VERB
ajbmeb-1195	112	39	nigeria	nigeria	PROPN
ajbmeb-1195	112	40	's	's	PART
ajbmeb-1195	112	41	dmbs	dmb	NOUN
ajbmeb-1195	112	42	.	.	PUNCT
ajbmeb-1195	113	1	using	use	VERB
ajbmeb-1195	113	2	case	case	NOUN
ajbmeb-1195	113	3	studies	study	NOUN
ajbmeb-1195	113	4	of	of	ADP
ajbmeb-1195	113	5	accounting	accounting	NOUN
ajbmeb-1195	113	6	businesses	business	NOUN
ajbmeb-1195	113	7	in	in	ADP
ajbmeb-1195	113	8	nakuru	nakuru	PROPN
ajbmeb-1195	113	9	county	county	PROPN
ajbmeb-1195	113	10	,	,	PUNCT
ajbmeb-1195	113	11	kenya	kenya	PROPN
ajbmeb-1195	113	12	,	,	PUNCT
ajbmeb-1195	113	13	ogutu	ogutu	NOUN
ajbmeb-1195	113	14	and	and	CCONJ
ajbmeb-1195	113	15	ngahu	ngahu	PROPN
ajbmeb-1195	113	16	(	(	PUNCT
ajbmeb-1195	113	17	2016	2016	NUM
ajbmeb-1195	113	18	)	)	PUNCT
ajbmeb-1195	113	19	investigated	investigate	VERB
ajbmeb-1195	113	20	how	how	SCONJ
ajbmeb-1195	113	21	forensic	forensic	ADJ
ajbmeb-1195	113	22	accounting	accounting	NOUN
ajbmeb-1195	113	23	techniques	technique	NOUN
ajbmeb-1195	113	24	could	could	AUX
ajbmeb-1195	113	25	be	be	AUX
ajbmeb-1195	113	26	used	use	VERB
ajbmeb-1195	113	27	to	to	PART
ajbmeb-1195	113	28	reduce	reduce	VERB
ajbmeb-1195	113	29	instances	instance	NOUN
ajbmeb-1195	113	30	of	of	ADP
ajbmeb-1195	113	31	fraud	fraud	NOUN
ajbmeb-1195	113	32	.	.	PUNCT
ajbmeb-1195	114	1	the	the	DET
ajbmeb-1195	114	2	authors	author	NOUN
ajbmeb-1195	114	3	of	of	ADP
ajbmeb-1195	114	4	the	the	DET
ajbmeb-1195	114	5	report	report	NOUN
ajbmeb-1195	114	6	remarked	remark	VERB
ajbmeb-1195	114	7	that	that	SCONJ
ajbmeb-1195	114	8	forensic	forensic	ADJ
ajbmeb-1195	114	9	accounting	accounting	NOUN
ajbmeb-1195	114	10	has	have	AUX
ajbmeb-1195	114	11	undergone	undergo	VERB
ajbmeb-1195	114	12	rapid	rapid	ADJ
ajbmeb-1195	114	13	expansion	expansion	NOUN
ajbmeb-1195	114	14	in	in	ADP
ajbmeb-1195	114	15	recent	recent	ADJ
ajbmeb-1195	114	16	years	year	NOUN
ajbmeb-1195	114	17	,	,	PUNCT
ajbmeb-1195	114	18	making	make	VERB
ajbmeb-1195	114	19	it	it	PRON
ajbmeb-1195	114	20	a	a	DET
ajbmeb-1195	114	21	crucial	crucial	ADJ
ajbmeb-1195	114	22	tool	tool	NOUN
ajbmeb-1195	114	23	in	in	ADP
ajbmeb-1195	114	24	the	the	DET
ajbmeb-1195	114	25	worldwide	worldwide	ADJ
ajbmeb-1195	114	26	pursuit	pursuit	NOUN
ajbmeb-1195	114	27	of	of	ADP
ajbmeb-1195	114	28	detecting	detect	VERB
ajbmeb-1195	114	29	,	,	PUNCT
ajbmeb-1195	114	30	preventing	preventing	NOUN
ajbmeb-1195	114	31	,	,	PUNCT
ajbmeb-1195	114	32	and	and	CCONJ
ajbmeb-1195	114	33	mitigating	mitigate	VERB
ajbmeb-1195	114	34	economic	economic	ADJ
ajbmeb-1195	114	35	crime	crime	NOUN
ajbmeb-1195	114	36	.	.	PUNCT
ajbmeb-1195	115	1	fraud	fraud	NOUN
ajbmeb-1195	115	2	triangle	triangle	NOUN
ajbmeb-1195	115	3	and	and	CCONJ
ajbmeb-1195	115	4	diamond	diamond	NOUN
ajbmeb-1195	115	5	theories	theory	NOUN
ajbmeb-1195	115	6	provided	provide	VERB
ajbmeb-1195	115	7	the	the	DET
ajbmeb-1195	115	8	basis	basis	NOUN
ajbmeb-1195	115	9	for	for	ADP
ajbmeb-1195	115	10	their	their	PRON
ajbmeb-1195	115	11	work	work	NOUN
ajbmeb-1195	115	12	.	.	PUNCT
ajbmeb-1195	116	1	descriptive	descriptive	ADJ
ajbmeb-1195	116	2	survey	survey	NOUN
ajbmeb-1195	116	3	research	research	NOUN
ajbmeb-1195	116	4	was	be	AUX
ajbmeb-1195	116	5	also	also	ADV
ajbmeb-1195	116	6	employed	employ	VERB
ajbmeb-1195	116	7	,	,	PUNCT
ajbmeb-1195	116	8	with	with	SCONJ
ajbmeb-1195	116	9	the	the	DET
ajbmeb-1195	116	10	sample	sample	NOUN
ajbmeb-1195	116	11	size	size	NOUN
ajbmeb-1195	116	12	cut	cut	VERB
ajbmeb-1195	116	13	down	down	ADP
ajbmeb-1195	116	14	to	to	ADP
ajbmeb-1195	116	15	only	only	ADV
ajbmeb-1195	116	16	25	25	NUM
ajbmeb-1195	116	17	accounting	accounting	NOUN
ajbmeb-1195	116	18	businesses	business	NOUN
ajbmeb-1195	116	19	.	.	PUNCT
ajbmeb-1195	117	1	for	for	ADP
ajbmeb-1195	117	2	this	this	DET
ajbmeb-1195	117	3	investigation	investigation	NOUN
ajbmeb-1195	117	4	,	,	PUNCT
ajbmeb-1195	117	5	the	the	DET
ajbmeb-1195	117	6	authors	author	NOUN
ajbmeb-1195	117	7	used	use	VERB
ajbmeb-1195	117	8	a	a	DET
ajbmeb-1195	117	9	questionnaire	questionnaire	NOUN
ajbmeb-1195	117	10	to	to	PART
ajbmeb-1195	117	11	compile	compile	VERB
ajbmeb-1195	117	12	their	their	PRON
ajbmeb-1195	117	13	information	information	NOUN
ajbmeb-1195	117	14	.	.	PUNCT
ajbmeb-1195	118	1	bar	bar	NOUN
ajbmeb-1195	118	2	graphs	graph	NOUN
ajbmeb-1195	118	3	,	,	PUNCT
ajbmeb-1195	118	4	pie	pie	NOUN
ajbmeb-1195	118	5	charts	chart	NOUN
ajbmeb-1195	118	6	,	,	PUNCT
ajbmeb-1195	118	7	and	and	CCONJ
ajbmeb-1195	118	8	frequency	frequency	NOUN
ajbmeb-1195	118	9	distribution	distribution	NOUN
ajbmeb-1195	118	10	tables	table	NOUN
ajbmeb-1195	118	11	were	be	AUX
ajbmeb-1195	118	12	used	use	VERB
ajbmeb-1195	118	13	to	to	PART
ajbmeb-1195	118	14	examine	examine	VERB
ajbmeb-1195	118	15	the	the	DET
ajbmeb-1195	118	16	aforementioned	aforementioned	ADJ
ajbmeb-1195	118	17	data	datum	NOUN
ajbmeb-1195	118	18	.	.	PUNCT
ajbmeb-1195	119	1	the	the	DET
ajbmeb-1195	119	2	results	result	NOUN
ajbmeb-1195	119	3	showed	show	VERB
ajbmeb-1195	119	4	that	that	SCONJ
ajbmeb-1195	119	5	forensic	forensic	ADJ
ajbmeb-1195	119	6	accounting	accounting	NOUN
ajbmeb-1195	119	7	could	could	AUX
ajbmeb-1195	119	8	be	be	AUX
ajbmeb-1195	119	9	useful	useful	ADJ
ajbmeb-1195	119	10	in	in	ADP
ajbmeb-1195	119	11	a	a	DET
ajbmeb-1195	119	12	number	number	NOUN
ajbmeb-1195	119	13	of	of	ADP
ajbmeb-1195	119	14	contexts	context	NOUN
ajbmeb-1195	119	15	,	,	PUNCT
ajbmeb-1195	119	16	such	such	ADJ
ajbmeb-1195	119	17	as	as	ADP
ajbmeb-1195	119	18	fraud	fraud	NOUN
ajbmeb-1195	119	19	investigation	investigation	NOUN
ajbmeb-1195	119	20	and	and	CCONJ
ajbmeb-1195	119	21	detection	detection	NOUN
ajbmeb-1195	119	22	;	;	PUNCT
ajbmeb-1195	119	23	bankruptcy	bankruptcy	NOUN
ajbmeb-1195	119	24	;	;	PUNCT
ajbmeb-1195	119	25	insolvency	insolvency	NOUN
ajbmeb-1195	119	26	and	and	CCONJ
ajbmeb-1195	119	27	reorganisation	reorganisation	NOUN
ajbmeb-1195	119	28	;	;	PUNCT
ajbmeb-1195	119	29	false	false	ADJ
ajbmeb-1195	119	30	or	or	CCONJ
ajbmeb-1195	119	31	misleading	misleading	ADJ
ajbmeb-1195	119	32	financial	financial	ADJ
ajbmeb-1195	119	33	statements	statement	NOUN
ajbmeb-1195	119	34	;	;	PUNCT
ajbmeb-1195	119	35	economic	economic	ADJ
ajbmeb-1195	119	36	damage	damage	NOUN
ajbmeb-1195	119	37	calculations	calculation	NOUN
ajbmeb-1195	119	38	;	;	PUNCT
ajbmeb-1195	119	39	and	and	CCONJ
ajbmeb-1195	119	40	family	family	NOUN
ajbmeb-1195	119	41	law	law	NOUN
ajbmeb-1195	119	42	conflicts	conflict	NOUN
ajbmeb-1195	119	43	.	.	PUNCT
ajbmeb-1195	120	1	it	it	PRON
ajbmeb-1195	120	2	also	also	ADV
ajbmeb-1195	120	3	discussed	discuss	VERB
ajbmeb-1195	120	4	the	the	DET
ajbmeb-1195	120	5	qualities	quality	NOUN
ajbmeb-1195	120	6	necessary	necessary	ADJ
ajbmeb-1195	120	7	for	for	ADP
ajbmeb-1195	120	8	success	success	NOUN
ajbmeb-1195	120	9	in	in	ADP
ajbmeb-1195	120	10	the	the	DET
ajbmeb-1195	120	11	field	field	NOUN
ajbmeb-1195	120	12	of	of	ADP
ajbmeb-1195	120	13	forensic	forensic	ADJ
ajbmeb-1195	120	14	accounting	accounting	NOUN
ajbmeb-1195	120	15	,	,	PUNCT
ajbmeb-1195	120	16	such	such	ADJ
ajbmeb-1195	120	17	as	as	ADP
ajbmeb-1195	120	18	analytic	analytic	ADJ
ajbmeb-1195	120	19	and	and	CCONJ
ajbmeb-1195	120	20	auditing	auditing	NOUN
ajbmeb-1195	120	21	expertise	expertise	NOUN
ajbmeb-1195	120	22	,	,	PUNCT
ajbmeb-1195	120	23	the	the	DET
ajbmeb-1195	120	24	ability	ability	NOUN
ajbmeb-1195	120	25	to	to	PART
ajbmeb-1195	120	26	investigate	investigate	VERB
ajbmeb-1195	120	27	and	and	CCONJ
ajbmeb-1195	120	28	detect	detect	VERB
ajbmeb-1195	120	29	fraud	fraud	NOUN
ajbmeb-1195	120	30	,	,	PUNCT
ajbmeb-1195	120	31	a	a	DET
ajbmeb-1195	120	32	solid	solid	ADJ
ajbmeb-1195	120	33	sense	sense	NOUN
ajbmeb-1195	120	34	of	of	ADP
ajbmeb-1195	120	35	ethics	ethic	NOUN
ajbmeb-1195	120	36	,	,	PUNCT
ajbmeb-1195	120	37	self	self	NOUN
ajbmeb-1195	120	38	-	-	PUNCT
ajbmeb-1195	120	39	assurance	assurance	NOUN
ajbmeb-1195	120	40	,	,	PUNCT
ajbmeb-1195	120	41	curiosity	curiosity	NOUN
ajbmeb-1195	120	42	,	,	PUNCT
ajbmeb-1195	120	43	and	and	CCONJ
ajbmeb-1195	120	44	a	a	DET
ajbmeb-1195	120	45	healthy	healthy	ADJ
ajbmeb-1195	120	46	dose	dose	NOUN
ajbmeb-1195	120	47	of	of	ADP
ajbmeb-1195	120	48	scepticism	scepticism	NOUN
ajbmeb-1195	120	49	.	.	PUNCT
ajbmeb-1195	121	1	researchers	researcher	NOUN
ajbmeb-1195	121	2	were	be	AUX
ajbmeb-1195	121	3	only	only	ADV
ajbmeb-1195	121	4	able	able	ADJ
ajbmeb-1195	121	5	to	to	PART
ajbmeb-1195	121	6	identify	identify	VERB
ajbmeb-1195	121	7	potential	potential	ADJ
ajbmeb-1195	121	8	areas	area	NOUN
ajbmeb-1195	121	9	of	of	ADP
ajbmeb-1195	121	10	forensic	forensic	ADJ
ajbmeb-1195	121	11	accountant	accountant	NOUN
ajbmeb-1195	121	12	involvement	involvement	NOUN
ajbmeb-1195	121	13	,	,	PUNCT
ajbmeb-1195	121	14	and	and	CCONJ
ajbmeb-1195	121	15	their	their	PRON
ajbmeb-1195	121	16	focus	focus	NOUN
ajbmeb-1195	121	17	was	be	AUX
ajbmeb-1195	121	18	confined	confine	VERB
ajbmeb-1195	121	19	to	to	AUX
ajbmeb-1195	121	20	practice	practice	VERB
ajbmeb-1195	121	21	accounting	accounting	NOUN
ajbmeb-1195	121	22	firms	firm	NOUN
ajbmeb-1195	121	23	.	.	PUNCT
ajbmeb-1195	122	1	methodology	methodology	NOUN
ajbmeb-1195	122	2	this	this	PRON
ajbmeb-1195	122	3	is	be	AUX
ajbmeb-1195	122	4	an	an	DET
ajbmeb-1195	122	5	exploratory	exploratory	ADJ
ajbmeb-1195	122	6	paper	paper	NOUN
ajbmeb-1195	122	7	,	,	PUNCT
ajbmeb-1195	122	8	which	which	PRON
ajbmeb-1195	122	9	empirically	empirically	ADV
ajbmeb-1195	122	10	examined	examine	VERB
ajbmeb-1195	122	11	the	the	DET
ajbmeb-1195	122	12	connection	connection	NOUN
ajbmeb-1195	122	13	between	between	ADP
ajbmeb-1195	122	14	forensic	forensic	ADJ
ajbmeb-1195	122	15	accounting	accounting	NOUN
ajbmeb-1195	122	16	and	and	CCONJ
ajbmeb-1195	122	17	financial	financial	ADJ
ajbmeb-1195	122	18	performance	performance	NOUN
ajbmeb-1195	122	19	of	of	ADP
ajbmeb-1195	122	20	tertiary	tertiary	ADJ
ajbmeb-1195	122	21	institutions	institution	NOUN
ajbmeb-1195	122	22	in	in	ADP
ajbmeb-1195	122	23	port	port	NOUN
ajbmeb-1195	122	24	harcourt	harcourt	PROPN
ajbmeb-1195	122	25	,	,	PUNCT
ajbmeb-1195	122	26	rivers	river	NOUN
ajbmeb-1195	122	27	state	state	NOUN
ajbmeb-1195	122	28	.	.	PUNCT
ajbmeb-1195	123	1	the	the	DET
ajbmeb-1195	123	2	paper	paper	NOUN
ajbmeb-1195	123	3	adopted	adopt	VERB
ajbmeb-1195	123	4	quasi	quasi	ADJ
ajbmeb-1195	123	5	-	-	ADJ
ajbmeb-1195	123	6	experimental	experimental	ADJ
ajbmeb-1195	123	7	research	research	NOUN
ajbmeb-1195	123	8	approach	approach	NOUN
ajbmeb-1195	123	9	,	,	PUNCT
ajbmeb-1195	123	10	and	and	CCONJ
ajbmeb-1195	123	11	through	through	ADP
ajbmeb-1195	123	12	a	a	DET
ajbmeb-1195	123	13	cross	cross	ADJ
ajbmeb-1195	123	14	-	-	ADJ
ajbmeb-1195	123	15	sectional	sectional	ADJ
ajbmeb-1195	123	16	survey	survey	NOUN
ajbmeb-1195	123	17	.	.	PUNCT
ajbmeb-1195	124	1	as	as	SCONJ
ajbmeb-1195	124	2	it	it	PRON
ajbmeb-1195	124	3	implies	imply	VERB
ajbmeb-1195	124	4	,	,	PUNCT
ajbmeb-1195	124	5	there	there	PRON
ajbmeb-1195	124	6	are	be	VERB
ajbmeb-1195	124	7	three	three	NUM
ajbmeb-1195	124	8	main	main	ADJ
ajbmeb-1195	124	9	universities	university	NOUN
ajbmeb-1195	124	10	port	port	NOUN
ajbmeb-1195	124	11	harcourt	harcourt	PROPN
ajbmeb-1195	124	12	aspect	aspect	NOUN
ajbmeb-1195	124	13	of	of	ADP
ajbmeb-1195	124	14	rivers	river	NOUN
ajbmeb-1195	124	15	state	state	PROPN
ajbmeb-1195	124	16	in	in	ADP
ajbmeb-1195	124	17	nigeria	nigeria	PROPN
ajbmeb-1195	124	18	;	;	PUNCT
ajbmeb-1195	124	19	thus	thus	ADV
ajbmeb-1195	124	20	,	,	PUNCT
ajbmeb-1195	124	21	they	they	PRON
ajbmeb-1195	124	22	university	university	NOUN
ajbmeb-1195	124	23	of	of	ADP
ajbmeb-1195	124	24	port	port	PROPN
ajbmeb-1195	124	25	harcourt	harcourt	PROPN
ajbmeb-1195	124	26	,	,	PUNCT
ajbmeb-1195	124	27	rivers	river	NOUN
ajbmeb-1195	124	28	state	state	PROPN
ajbmeb-1195	124	29	university	university	PROPN
ajbmeb-1195	124	30	and	and	CCONJ
ajbmeb-1195	124	31	ignatius	ignatius	PROPN
ajbmeb-1195	124	32	ajuru	ajuru	PROPN
ajbmeb-1195	124	33	university	university	PROPN
ajbmeb-1195	124	34	of	of	ADP
ajbmeb-1195	124	35	education	education	NOUN
ajbmeb-1195	124	36	being	be	AUX
ajbmeb-1195	124	37	an	an	DET
ajbmeb-1195	124	38	accounting	accounting	NOUN
ajbmeb-1195	124	39	and	and	CCONJ
ajbmeb-1195	124	40	monetary	monetary	ADJ
ajbmeb-1195	124	41	based	base	VERB
ajbmeb-1195	124	42	study	study	NOUN
ajbmeb-1195	124	43	,	,	PUNCT
ajbmeb-1195	124	44	the	the	DET
ajbmeb-1195	124	45	paper	paper	NOUN
ajbmeb-1195	124	46	adopted	adopt	VERB
ajbmeb-1195	124	47	a	a	DET
ajbmeb-1195	124	48	non	non	ADJ
ajbmeb-1195	124	49	-	-	ADJ
ajbmeb-1195	124	50	probability	probability	ADJ
ajbmeb-1195	124	51	sampling	sampling	NOUN
ajbmeb-1195	124	52	approach	approach	NOUN
ajbmeb-1195	124	53	,	,	PUNCT
ajbmeb-1195	124	54	and	and	CCONJ
ajbmeb-1195	124	55	through	through	ADP
ajbmeb-1195	124	56	which	which	PRON
ajbmeb-1195	124	57	a	a	DET
ajbmeb-1195	124	58	judgmental	judgmental	ADJ
ajbmeb-1195	124	59	sampling	sample	VERB
ajbmeb-1195	124	60	approach	approach	NOUN
ajbmeb-1195	124	61	was	be	AUX
ajbmeb-1195	124	62	used	use	VERB
ajbmeb-1195	124	63	to	to	PART
ajbmeb-1195	124	64	determine	determine	VERB
ajbmeb-1195	124	65	the	the	DET
ajbmeb-1195	124	66	total	total	ADJ
ajbmeb-1195	124	67	number	number	NOUN
ajbmeb-1195	124	68	of	of	ADP
ajbmeb-1195	124	69	samples	sample	NOUN
ajbmeb-1195	124	70	;	;	PUNCT
ajbmeb-1195	124	71	it	it	PRON
ajbmeb-1195	124	72	adopted	adopt	VERB
ajbmeb-1195	124	73	judgmental	judgmental	ADJ
ajbmeb-1195	124	74	because	because	SCONJ
ajbmeb-1195	124	75	only	only	ADV
ajbmeb-1195	124	76	knowledgeable	knowledgeable	ADJ
ajbmeb-1195	124	77	personnel	personnel	NOUN
ajbmeb-1195	124	78	of	of	ADP
ajbmeb-1195	124	79	the	the	DET
ajbmeb-1195	124	80	bursary	bursary	ADJ
ajbmeb-1195	124	81	departments	department	NOUN
ajbmeb-1195	124	82	of	of	ADP
ajbmeb-1195	124	83	the	the	DET
ajbmeb-1195	124	84	above	above	ADJ
ajbmeb-1195	124	85	institution	institution	NOUN
ajbmeb-1195	124	86	were	be	AUX
ajbmeb-1195	124	87	qualified	qualified	ADJ
ajbmeb-1195	124	88	to	to	PART
ajbmeb-1195	124	89	form	form	VERB
ajbmeb-1195	124	90	our	our	PRON
ajbmeb-1195	124	91	respondents	respondent	NOUN
ajbmeb-1195	124	92	.	.	PUNCT
ajbmeb-1195	125	1	thus	thus	ADV
ajbmeb-1195	125	2	,	,	PUNCT
ajbmeb-1195	125	3	only	only	ADV
ajbmeb-1195	125	4	fifteen	fifteen	NUM
ajbmeb-1195	125	5	elements	element	NOUN
ajbmeb-1195	125	6	from	from	ADP
ajbmeb-1195	125	7	each	each	PRON
ajbmeb-1195	125	8	of	of	ADP
ajbmeb-1195	125	9	the	the	DET
ajbmeb-1195	125	10	three	three	NUM
ajbmeb-1195	125	11	universities	university	NOUN
ajbmeb-1195	125	12	were	be	AUX
ajbmeb-1195	125	13	surveyed	survey	VERB
ajbmeb-1195	125	14	using	use	VERB
ajbmeb-1195	125	15	our	our	PRON
ajbmeb-1195	125	16	well	well	ADV
ajbmeb-1195	125	17	structured	structured	ADJ
ajbmeb-1195	125	18	self	self	NOUN
ajbmeb-1195	125	19	-	-	PUNCT
ajbmeb-1195	125	20	administered	administer	VERB
ajbmeb-1195	125	21	copies	copy	NOUN
ajbmeb-1195	125	22	of	of	ADP
ajbmeb-1195	125	23	the	the	DET
ajbmeb-1195	125	24	questionnaire	questionnaire	NOUN
ajbmeb-1195	125	25	,	,	PUNCT
ajbmeb-1195	125	26	which	which	PRON
ajbmeb-1195	125	27	amounted	amount	VERB
ajbmeb-1195	125	28	to	to	ADP
ajbmeb-1195	125	29	forty	forty	NUM
ajbmeb-1195	125	30	five	five	NUM
ajbmeb-1195	125	31	(	(	PUNCT
ajbmeb-1195	125	32	45	45	NUM
ajbmeb-1195	125	33	)	)	PUNCT
ajbmeb-1195	125	34	respondents	respondent	NOUN
ajbmeb-1195	125	35	for	for	ADP
ajbmeb-1195	125	36	the	the	DET
ajbmeb-1195	125	37	study	study	NOUN
ajbmeb-1195	125	38	.	.	PUNCT
ajbmeb-1195	126	1	the	the	DET
ajbmeb-1195	126	2	study	study	NOUN
ajbmeb-1195	126	3	aimed	aim	VERB
ajbmeb-1195	126	4	to	to	PART
ajbmeb-1195	126	5	investigate	investigate	VERB
ajbmeb-1195	126	6	the	the	DET
ajbmeb-1195	126	7	connection	connection	NOUN
ajbmeb-1195	126	8	between	between	ADP
ajbmeb-1195	126	9	forensic	forensic	ADJ
ajbmeb-1195	126	10	accounting	accounting	NOUN
ajbmeb-1195	126	11	and	and	CCONJ
ajbmeb-1195	126	12	financial	financial	ADJ
ajbmeb-1195	126	13	performance	performance	NOUN
ajbmeb-1195	126	14	of	of	ADP
ajbmeb-1195	126	15	tertiary	tertiary	ADJ
ajbmeb-1195	126	16	institutions	institution	NOUN
ajbmeb-1195	126	17	in	in	ADP
ajbmeb-1195	126	18	port	port	NOUN
ajbmeb-1195	126	19	harcourt	harcourt	PROPN
ajbmeb-1195	126	20	,	,	PUNCT
ajbmeb-1195	126	21	rivers	river	NOUN
ajbmeb-1195	126	22	state	state	NOUN
ajbmeb-1195	126	23	;	;	PUNCT
ajbmeb-1195	126	24	therefore	therefore	ADV
ajbmeb-1195	126	25	,	,	PUNCT
ajbmeb-1195	126	26	product	product	NOUN
ajbmeb-1195	126	27	moment	moment	NOUN
ajbmeb-1195	126	28	correlation	correlation	NOUN
ajbmeb-1195	126	29	coefficient	coefficient	NOUN
ajbmeb-1195	126	30	was	be	AUX
ajbmeb-1195	126	31	used	use	VERB
ajbmeb-1195	126	32	for	for	ADP
ajbmeb-1195	126	33	the	the	DET
ajbmeb-1195	126	34	analysis	analysis	NOUN
ajbmeb-1195	126	35	.	.	PUNCT
ajbmeb-1195	127	1	results	result	NOUN
ajbmeb-1195	127	2	and	and	CCONJ
ajbmeb-1195	127	3	discussion	discussion	NOUN
ajbmeb-1195	127	4	table	table	NOUN
ajbmeb-1195	127	5	1	1	NUM
ajbmeb-1195	127	6	:	:	PUNCT
ajbmeb-1195	127	7	measurement	measurement	NOUN
ajbmeb-1195	127	8	model	model	NOUN
ajbmeb-1195	127	9	:	:	PUNCT
ajbmeb-1195	127	10	reliability	reliability	NOUN
ajbmeb-1195	127	11	and	and	CCONJ
ajbmeb-1195	127	12	validity	validity	NOUN
ajbmeb-1195	127	13	for	for	ADP
ajbmeb-1195	127	14	or	or	CCONJ
ajbmeb-1195	127	15	,	,	PUNCT
ajbmeb-1195	127	16	bc	bc	PROPN
ajbmeb-1195	127	17	,	,	PUNCT
ajbmeb-1195	127	18	t	t	PROPN
ajbmeb-1195	127	19	and	and	CCONJ
ajbmeb-1195	127	20	a	a	DET
ajbmeb-1195	127	21	construct	construct	NOUN
ajbmeb-1195	127	22	item	item	NOUN
ajbmeb-1195	127	23	loading	loading	NOUN
ajbmeb-1195	127	24	cr	cr	PROPN
ajbmeb-1195	127	25	ave	ave	VERB
ajbmeb-1195	127	26	α	α	PRON
ajbmeb-1195	127	27	forensic	forensic	ADJ
ajbmeb-1195	127	28	auditing	auditing	NOUN
ajbmeb-1195	127	29	fa1	fa1	NOUN
ajbmeb-1195	127	30	0.845	0.845	NUM
ajbmeb-1195	127	31	fa2	fa2	NOUN
ajbmeb-1195	127	32	0.921	0.921	NUM
ajbmeb-1195	127	33	0.95	0.95	NUM
ajbmeb-1195	127	34	0.80	0.80	NUM
ajbmeb-1195	127	35	0.832	0.832	NUM
ajbmeb-1195	127	36	fa3	fa3	NOUN
ajbmeb-1195	127	37	0.894	0.894	NUM
ajbmeb-1195	127	38	fa4	fa4	NOUN
ajbmeb-1195	127	39	0.911	0.911	NUM
ajbmeb-1195	127	40	fa5	fa5	VERB
ajbmeb-1195	127	41	0.888	0.888	NUM
ajbmeb-1195	127	42	american	american	ADJ
ajbmeb-1195	127	43	journal	journal	PROPN
ajbmeb-1195	127	44	of	of	ADP
ajbmeb-1195	127	45	business	business	NOUN
ajbmeb-1195	127	46	management	management	NOUN
ajbmeb-1195	127	47	,	,	PUNCT
ajbmeb-1195	127	48	economics	economic	NOUN
ajbmeb-1195	127	49	and	and	CCONJ
ajbmeb-1195	127	50	banking	banking	NOUN
ajbmeb-1195	127	51	volume	volume	NOUN
ajbmeb-1195	127	52	16	16	NUM
ajbmeb-1195	127	53	sep	sep	PROPN
ajbmeb-1195	127	54	,	,	PUNCT
ajbmeb-1195	127	55	2023	2023	NUM
ajbmeb-1195	127	56	p	p	NOUN
ajbmeb-1195	127	57	a	a	DET
ajbmeb-1195	127	58	g	g	NOUN
ajbmeb-1195	127	59	e	e	NOUN
ajbmeb-1195	127	60	|	|	ADV
ajbmeb-1195	127	61	64	64	NUM
ajbmeb-1195	127	62	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1195	127	63	data	datum	NOUN
ajbmeb-1195	127	64	mining	mining	NOUN
ajbmeb-1195	127	65	dm1	dm1	PROPN
ajbmeb-1195	127	66	0.899	0.899	NUM
ajbmeb-1195	127	67	dm2	dm2	PROPN
ajbmeb-1195	127	68	0.847	0.847	NUM
ajbmeb-1195	127	69	0.94	0.94	NUM
ajbmeb-1195	127	70	0.77	0.77	NUM
ajbmeb-1195	127	71	0.793	0.793	NUM
ajbmeb-1195	127	72	dm3	dm3	NOUN
ajbmeb-1195	127	73	0.798	0.798	NUM
ajbmeb-1195	127	74	dm4	dm4	NOUN
ajbmeb-1195	127	75	0.901	0.901	NUM
ajbmeb-1195	127	76	dm5	dm5	NOUN
ajbmeb-1195	127	77	0.931	0.931	NUM
ajbmeb-1195	127	78	financial	financial	ADJ
ajbmeb-1195	127	79	performance	performance	NOUN
ajbmeb-1195	127	80	fp1	fp1	NOUN
ajbmeb-1195	127	81	0.894	0.894	NUM
ajbmeb-1195	127	82	fp2	fp2	PROPN
ajbmeb-1195	127	83	0.911	0.911	NUM
ajbmeb-1195	127	84	0.96	0.96	NUM
ajbmeb-1195	127	85	0.82	0.82	NUM
ajbmeb-1195	127	86	0.817	0.817	NUM
ajbmeb-1195	127	87	fp3	fp3	PROPN
ajbmeb-1195	127	88	0.944	0.944	NUM
ajbmeb-1195	127	89	fp4	fp4	NOUN
ajbmeb-1195	127	90	0.891	0.891	NUM
ajbmeb-1195	127	91	fp5	fp5	NOUN
ajbmeb-1195	127	92	0.893	0.893	NUM
ajbmeb-1195	127	93	source	source	NOUN
ajbmeb-1195	127	94	:	:	PUNCT
ajbmeb-1195	127	95	smartpls	smartpls	PROPN
ajbmeb-1195	127	96	result	result	VERB
ajbmeb-1195	127	97	output	output	VERB
ajbmeb-1195	127	98	the	the	DET
ajbmeb-1195	127	99	factor	factor	NOUN
ajbmeb-1195	127	100	loadings	loading	NOUN
ajbmeb-1195	127	101	of	of	ADP
ajbmeb-1195	127	102	the	the	DET
ajbmeb-1195	127	103	observed	observed	ADJ
ajbmeb-1195	127	104	variables	variable	NOUN
ajbmeb-1195	127	105	(	(	PUNCT
ajbmeb-1195	127	106	statement	statement	NOUN
ajbmeb-1195	127	107	items	item	NOUN
ajbmeb-1195	127	108	)	)	PUNCT
ajbmeb-1195	127	109	against	against	ADP
ajbmeb-1195	127	110	their	their	PRON
ajbmeb-1195	127	111	underlying	underlie	VERB
ajbmeb-1195	127	112	(	(	PUNCT
ajbmeb-1195	127	113	latent	latent	NOUN
ajbmeb-1195	127	114	)	)	PUNCT
ajbmeb-1195	127	115	factors	factor	NOUN
ajbmeb-1195	127	116	ranged	range	VERB
ajbmeb-1195	127	117	from	from	ADP
ajbmeb-1195	127	118	0.798	0.798	NUM
ajbmeb-1195	127	119	to	to	ADP
ajbmeb-1195	127	120	0.944	0.944	NUM
ajbmeb-1195	127	121	,	,	PUNCT
ajbmeb-1195	127	122	as	as	SCONJ
ajbmeb-1195	127	123	shown	show	VERB
ajbmeb-1195	127	124	in	in	ADP
ajbmeb-1195	127	125	table	table	NOUN
ajbmeb-1195	127	126	1	1	NUM
ajbmeb-1195	127	127	of	of	ADP
ajbmeb-1195	127	128	the	the	DET
ajbmeb-1195	127	129	paper	paper	NOUN
ajbmeb-1195	127	130	.	.	PUNCT
ajbmeb-1195	128	1	since	since	SCONJ
ajbmeb-1195	128	2	all	all	PRON
ajbmeb-1195	128	3	of	of	ADP
ajbmeb-1195	128	4	these	these	DET
ajbmeb-1195	128	5	statistics	statistic	NOUN
ajbmeb-1195	128	6	are	be	AUX
ajbmeb-1195	128	7	greater	great	ADJ
ajbmeb-1195	128	8	than	than	ADP
ajbmeb-1195	128	9	the	the	DET
ajbmeb-1195	128	10	recommended	recommend	VERB
ajbmeb-1195	128	11	cutoff	cutoff	NOUN
ajbmeb-1195	128	12	of	of	ADP
ajbmeb-1195	128	13	0.6	0.6	NUM
ajbmeb-1195	128	14	,	,	PUNCT
ajbmeb-1195	128	15	we	we	PRON
ajbmeb-1195	128	16	can	can	AUX
ajbmeb-1195	128	17	safely	safely	ADV
ajbmeb-1195	128	18	assume	assume	VERB
ajbmeb-1195	128	19	that	that	SCONJ
ajbmeb-1195	128	20	they	they	PRON
ajbmeb-1195	128	21	accurately	accurately	ADV
ajbmeb-1195	128	22	measured	measure	VERB
ajbmeb-1195	128	23	the	the	DET
ajbmeb-1195	128	24	relevant	relevant	ADJ
ajbmeb-1195	128	25	latent	latent	NOUN
ajbmeb-1195	128	26	variables	variable	NOUN
ajbmeb-1195	128	27	.	.	PUNCT
ajbmeb-1195	129	1	the	the	DET
ajbmeb-1195	129	2	cr	cr	PROPN
ajbmeb-1195	129	3	,	,	PUNCT
ajbmeb-1195	129	4	ave	ave	PROPN
ajbmeb-1195	129	5	,	,	PUNCT
ajbmeb-1195	129	6	and	and	CCONJ
ajbmeb-1195	129	7	cronbach	cronbach	VERB
ajbmeb-1195	129	8	alpha	alpha	NOUN
ajbmeb-1195	129	9	(	(	PUNCT
ajbmeb-1195	129	10	)	)	PUNCT
ajbmeb-1195	129	11	values	value	NOUN
ajbmeb-1195	129	12	were	be	AUX
ajbmeb-1195	129	13	all	all	PRON
ajbmeb-1195	129	14	also	also	ADV
ajbmeb-1195	129	15	more	more	ADJ
ajbmeb-1195	129	16	than	than	ADP
ajbmeb-1195	129	17	the	the	DET
ajbmeb-1195	129	18	recommended	recommend	VERB
ajbmeb-1195	129	19	cutoff	cutoff	NOUN
ajbmeb-1195	129	20	of	of	ADP
ajbmeb-1195	129	21	0.5	0.5	NUM
ajbmeb-1195	129	22	in	in	ADP
ajbmeb-1195	129	23	every	every	DET
ajbmeb-1195	129	24	single	single	ADJ
ajbmeb-1195	129	25	case	case	NOUN
ajbmeb-1195	129	26	.	.	PUNCT
ajbmeb-1195	130	1	our	our	PRON
ajbmeb-1195	130	2	data	datum	NOUN
ajbmeb-1195	130	3	have	have	VERB
ajbmeb-1195	130	4	convergent	convergent	NOUN
ajbmeb-1195	130	5	validity	validity	NOUN
ajbmeb-1195	130	6	because	because	SCONJ
ajbmeb-1195	130	7	of	of	ADP
ajbmeb-1195	130	8	all	all	DET
ajbmeb-1195	130	9	these	these	DET
ajbmeb-1195	130	10	factors	factor	NOUN
ajbmeb-1195	130	11	.	.	PUNCT
ajbmeb-1195	131	1	in	in	ADP
ajbmeb-1195	131	2	accordance	accordance	NOUN
ajbmeb-1195	131	3	with	with	ADP
ajbmeb-1195	131	4	standard	standard	ADJ
ajbmeb-1195	131	5	practise	practise	NOUN
ajbmeb-1195	131	6	,	,	PUNCT
ajbmeb-1195	131	7	we	we	PRON
ajbmeb-1195	131	8	examine	examine	VERB
ajbmeb-1195	131	9	the	the	DET
ajbmeb-1195	131	10	cronbach	cronbach	ADJ
ajbmeb-1195	131	11	alpha	alpha	NOUN
ajbmeb-1195	131	12	(	(	PUNCT
ajbmeb-1195	131	13	)	)	PUNCT
ajbmeb-1195	131	14	and	and	CCONJ
ajbmeb-1195	131	15	pearson	pearson	PROPN
ajbmeb-1195	131	16	product	product	NOUN
ajbmeb-1195	131	17	correlation	correlation	NOUN
ajbmeb-1195	131	18	coefficients	coefficient	NOUN
ajbmeb-1195	131	19	between	between	ADP
ajbmeb-1195	131	20	the	the	DET
ajbmeb-1195	131	21	components	component	NOUN
ajbmeb-1195	131	22	to	to	PART
ajbmeb-1195	131	23	determine	determine	VERB
ajbmeb-1195	131	24	the	the	DET
ajbmeb-1195	131	25	validity	validity	NOUN
ajbmeb-1195	131	26	of	of	ADP
ajbmeb-1195	131	27	the	the	DET
ajbmeb-1195	131	28	instrument	instrument	NOUN
ajbmeb-1195	131	29	's	's	PART
ajbmeb-1195	131	30	ability	ability	NOUN
ajbmeb-1195	131	31	to	to	PART
ajbmeb-1195	131	32	discriminate	discriminate	VERB
ajbmeb-1195	131	33	across	across	ADP
ajbmeb-1195	131	34	groups	group	NOUN
ajbmeb-1195	131	35	.	.	PUNCT
ajbmeb-1195	132	1	forensic	forensic	ADJ
ajbmeb-1195	132	2	auditing	auditing	NOUN
ajbmeb-1195	132	3	,	,	PUNCT
ajbmeb-1195	132	4	data	data	NOUN
ajbmeb-1195	132	5	mining	mining	NOUN
ajbmeb-1195	132	6	,	,	PUNCT
ajbmeb-1195	132	7	and	and	CCONJ
ajbmeb-1195	132	8	financial	financial	ADJ
ajbmeb-1195	132	9	performance	performance	NOUN
ajbmeb-1195	132	10	are	be	AUX
ajbmeb-1195	132	11	all	all	ADV
ajbmeb-1195	132	12	measurable	measurable	ADJ
ajbmeb-1195	132	13	via	via	ADP
ajbmeb-1195	132	14	specific	specific	ADJ
ajbmeb-1195	132	15	statement	statement	NOUN
ajbmeb-1195	132	16	items	item	NOUN
ajbmeb-1195	132	17	in	in	ADP
ajbmeb-1195	132	18	our	our	PRON
ajbmeb-1195	132	19	research	research	NOUN
ajbmeb-1195	132	20	instrument	instrument	NOUN
ajbmeb-1195	132	21	,	,	PUNCT
ajbmeb-1195	132	22	as	as	SCONJ
ajbmeb-1195	132	23	demonstrated	demonstrate	VERB
ajbmeb-1195	132	24	by	by	ADP
ajbmeb-1195	132	25	our	our	PRON
ajbmeb-1195	132	26	examination	examination	NOUN
ajbmeb-1195	132	27	of	of	ADP
ajbmeb-1195	132	28	these	these	DET
ajbmeb-1195	132	29	factors	factor	NOUN
ajbmeb-1195	132	30	.	.	PUNCT
ajbmeb-1195	133	1	table	table	NOUN
ajbmeb-1195	133	2	2	2	NUM
ajbmeb-1195	133	3	:	:	PUNCT
ajbmeb-1195	133	4	forensic	forensic	ADJ
ajbmeb-1195	133	5	auditing	auditing	NOUN
ajbmeb-1195	133	6	and	and	CCONJ
ajbmeb-1195	133	7	financial	financial	ADJ
ajbmeb-1195	133	8	performance	performance	NOUN
ajbmeb-1195	133	9	forensic	forensic	ADJ
ajbmeb-1195	133	10	auditing	auditing	NOUN
ajbmeb-1195	133	11	financial	financial	ADJ
ajbmeb-1195	133	12	performance	performance	NOUN
ajbmeb-1195	133	13	forensic	forensic	ADJ
ajbmeb-1195	133	14	auditing	auditing	NOUN
ajbmeb-1195	133	15	pearson	pearson	NOUN
ajbmeb-1195	133	16	correlation	correlation	NOUN
ajbmeb-1195	133	17	1	1	NUM
ajbmeb-1195	133	18	.904	.904	NUM
ajbmeb-1195	133	19	*	*	PUNCT
ajbmeb-1195	133	20	*	*	PUNCT
ajbmeb-1195	133	21	sig	sig	X
ajbmeb-1195	133	22	.	.	PUNCT
ajbmeb-1195	134	1	(	(	PUNCT
ajbmeb-1195	134	2	2	2	NUM
ajbmeb-1195	134	3	-	-	PUNCT
ajbmeb-1195	134	4	tailed	tailed	ADJ
ajbmeb-1195	134	5	)	)	PUNCT
ajbmeb-1195	134	6	.000	.000	NUM
ajbmeb-1195	135	1	n	n	CCONJ
ajbmeb-1195	135	2	45	45	NUM
ajbmeb-1195	135	3	45	45	NUM
ajbmeb-1195	135	4	financial	financial	ADJ
ajbmeb-1195	135	5	performance	performance	NOUN
ajbmeb-1195	135	6	pearson	pearson	NOUN
ajbmeb-1195	135	7	correlation	correlation	NOUN
ajbmeb-1195	135	8	.904	.904	NUM
ajbmeb-1195	135	9	*	*	PUNCT
ajbmeb-1195	135	10	*	*	PROPN
ajbmeb-1195	135	11	1	1	NUM
ajbmeb-1195	135	12	sig	sig	NOUN
ajbmeb-1195	135	13	.	.	PUNCT
ajbmeb-1195	136	1	(	(	PUNCT
ajbmeb-1195	136	2	2	2	NUM
ajbmeb-1195	136	3	-	-	PUNCT
ajbmeb-1195	136	4	tailed	tailed	ADJ
ajbmeb-1195	136	5	)	)	PUNCT
ajbmeb-1195	136	6	.000	.000	NUM
ajbmeb-1195	137	1	n	n	PRON
ajbmeb-1195	137	2	45	45	NUM
ajbmeb-1195	137	3	45	45	NUM
ajbmeb-1195	137	4	source	source	NOUN
ajbmeb-1195	137	5	:	:	PUNCT
ajbmeb-1195	137	6	spss	spss	PROPN
ajbmeb-1195	137	7	output	output	NOUN
ajbmeb-1195	137	8	,	,	PUNCT
ajbmeb-1195	137	9	2023	2023	NUM
ajbmeb-1195	137	10	the	the	DET
ajbmeb-1195	137	11	first	first	ADJ
ajbmeb-1195	137	12	hypothesis	hypothesis	NOUN
ajbmeb-1195	137	13	was	be	AUX
ajbmeb-1195	137	14	supported	support	VERB
ajbmeb-1195	137	15	by	by	ADP
ajbmeb-1195	137	16	evidence	evidence	NOUN
ajbmeb-1195	137	17	,	,	PUNCT
ajbmeb-1195	137	18	with	with	ADP
ajbmeb-1195	137	19	a	a	DET
ajbmeb-1195	137	20	p	p	NOUN
ajbmeb-1195	137	21	value	value	NOUN
ajbmeb-1195	137	22	of	of	ADP
ajbmeb-1195	137	23	0.05	0.05	NUM
ajbmeb-1195	137	24	,	,	PUNCT
ajbmeb-1195	137	25	suggesting	suggest	VERB
ajbmeb-1195	137	26	a	a	DET
ajbmeb-1195	137	27	connection	connection	NOUN
ajbmeb-1195	137	28	between	between	ADP
ajbmeb-1195	137	29	forensic	forensic	ADJ
ajbmeb-1195	137	30	auditing	auditing	NOUN
ajbmeb-1195	137	31	and	and	CCONJ
ajbmeb-1195	137	32	financial	financial	ADJ
ajbmeb-1195	137	33	results	result	NOUN
ajbmeb-1195	137	34	.	.	PUNCT
ajbmeb-1195	138	1	at	at	ADP
ajbmeb-1195	138	2	r	r	NOUN
ajbmeb-1195	138	3	=	=	SYM
ajbmeb-1195	138	4	0.904	0.904	NUM
ajbmeb-1195	138	5	and	and	CCONJ
ajbmeb-1195	138	6	pv	pv	NOUN
ajbmeb-1195	138	7	=	=	NOUN
ajbmeb-1195	138	8	0.000	0.000	NUM
ajbmeb-1195	138	9	,	,	PUNCT
ajbmeb-1195	138	10	the	the	DET
ajbmeb-1195	138	11	correlation	correlation	NOUN
ajbmeb-1195	138	12	coefficient	coefficient	NOUN
ajbmeb-1195	138	13	between	between	ADP
ajbmeb-1195	138	14	forensic	forensic	ADJ
ajbmeb-1195	138	15	auditing	auditing	NOUN
ajbmeb-1195	138	16	and	and	CCONJ
ajbmeb-1195	138	17	monetary	monetary	ADJ
ajbmeb-1195	138	18	success	success	NOUN
ajbmeb-1195	138	19	is	be	AUX
ajbmeb-1195	138	20	extremely	extremely	ADV
ajbmeb-1195	138	21	high	high	ADJ
ajbmeb-1195	138	22	and	and	CCONJ
ajbmeb-1195	138	23	statistically	statistically	ADV
ajbmeb-1195	138	24	substantial	substantial	ADJ
ajbmeb-1195	138	25	.	.	PUNCT
ajbmeb-1195	139	1	increasing	increase	VERB
ajbmeb-1195	139	2	forensic	forensic	ADJ
ajbmeb-1195	139	3	auditing	auditing	NOUN
ajbmeb-1195	139	4	was	be	AUX
ajbmeb-1195	139	5	found	find	VERB
ajbmeb-1195	139	6	to	to	PART
ajbmeb-1195	139	7	have	have	VERB
ajbmeb-1195	139	8	aaffirmative	aaffirmative	ADJ
ajbmeb-1195	139	9	effect	effect	NOUN
ajbmeb-1195	139	10	on	on	ADP
ajbmeb-1195	139	11	financial	financial	ADJ
ajbmeb-1195	139	12	performance	performance	NOUN
ajbmeb-1195	139	13	(	(	PUNCT
ajbmeb-1195	139	14	r=0.904	r=0.904	NUM
ajbmeb-1195	139	15	)	)	PUNCT
ajbmeb-1195	139	16	.	.	PUNCT
ajbmeb-1195	140	1	the	the	DET
ajbmeb-1195	140	2	findings	finding	NOUN
ajbmeb-1195	140	3	show	show	VERB
ajbmeb-1195	140	4	that	that	SCONJ
ajbmeb-1195	140	5	forensic	forensic	ADJ
ajbmeb-1195	140	6	auditing	auditing	NOUN
ajbmeb-1195	140	7	has	have	AUX
ajbmeb-1195	140	8	aaffirmative	aaffirmative	ADJ
ajbmeb-1195	140	9	and	and	CCONJ
ajbmeb-1195	140	10	substantial	substantial	ADJ
ajbmeb-1195	140	11	effect	effect	NOUN
ajbmeb-1195	140	12	on	on	ADP
ajbmeb-1195	140	13	financial	financial	ADJ
ajbmeb-1195	140	14	performance	performance	NOUN
ajbmeb-1195	140	15	,	,	PUNCT
ajbmeb-1195	140	16	and	and	CCONJ
ajbmeb-1195	140	17	thus	thus	ADV
ajbmeb-1195	140	18	contributes	contribute	VERB
ajbmeb-1195	140	19	substantially	substantially	ADV
ajbmeb-1195	140	20	to	to	ADP
ajbmeb-1195	140	21	the	the	DET
ajbmeb-1195	140	22	ability	ability	NOUN
ajbmeb-1195	140	23	of	of	ADP
ajbmeb-1195	140	24	tertiary	tertiary	ADJ
ajbmeb-1195	140	25	institutions	institution	NOUN
ajbmeb-1195	140	26	to	to	PART
ajbmeb-1195	140	27	preserve	preserve	VERB
ajbmeb-1195	140	28	and	and	CCONJ
ajbmeb-1195	140	29	sustain	sustain	VERB
ajbmeb-1195	140	30	their	their	PRON
ajbmeb-1195	140	31	market	market	NOUN
ajbmeb-1195	140	32	position	position	NOUN
ajbmeb-1195	140	33	,	,	PUNCT
ajbmeb-1195	140	34	the	the	DET
ajbmeb-1195	140	35	level	level	NOUN
ajbmeb-1195	140	36	of	of	ADP
ajbmeb-1195	140	37	administrative	administrative	ADJ
ajbmeb-1195	140	38	and	and	CCONJ
ajbmeb-1195	140	39	academics	academic	NOUN
ajbmeb-1195	140	40	'	'	PART
ajbmeb-1195	140	41	operation	operation	NOUN
ajbmeb-1195	140	42	,	,	PUNCT
ajbmeb-1195	140	43	and	and	CCONJ
ajbmeb-1195	140	44	the	the	DET
ajbmeb-1195	140	45	degree	degree	NOUN
ajbmeb-1195	140	46	to	to	PART
ajbmeb-1195	140	47	which	which	PRON
ajbmeb-1195	140	48	they	they	PRON
ajbmeb-1195	140	49	are	be	AUX
ajbmeb-1195	140	50	american	american	ADJ
ajbmeb-1195	140	51	journal	journal	PROPN
ajbmeb-1195	140	52	of	of	ADP
ajbmeb-1195	140	53	business	business	NOUN
ajbmeb-1195	140	54	management	management	NOUN
ajbmeb-1195	140	55	,	,	PUNCT
ajbmeb-1195	140	56	economics	economic	NOUN
ajbmeb-1195	140	57	and	and	CCONJ
ajbmeb-1195	140	58	banking	banking	NOUN
ajbmeb-1195	140	59	volume	volume	NOUN
ajbmeb-1195	140	60	16	16	NUM
ajbmeb-1195	140	61	sep	sep	PROPN
ajbmeb-1195	140	62	,	,	PUNCT
ajbmeb-1195	140	63	2023	2023	NUM
ajbmeb-1195	140	64	p	p	NOUN
ajbmeb-1195	140	65	a	a	PRON
ajbmeb-1195	140	66	g	g	NOUN
ajbmeb-1195	140	67	e	e	NOUN
ajbmeb-1195	140	68	|	|	ADV
ajbmeb-1195	140	69	65	65	NUM
ajbmeb-1195	140	70	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1195	140	71	dedicated	dedicate	VERB
ajbmeb-1195	140	72	to	to	ADP
ajbmeb-1195	140	73	and	and	CCONJ
ajbmeb-1195	140	74	have	have	VERB
ajbmeb-1195	140	75	a	a	DET
ajbmeb-1195	140	76	solid	solid	ADJ
ajbmeb-1195	140	77	presence	presence	NOUN
ajbmeb-1195	140	78	of	of	ADP
ajbmeb-1195	140	79	success	success	NOUN
ajbmeb-1195	140	80	.	.	PUNCT
ajbmeb-1195	141	1	since	since	SCONJ
ajbmeb-1195	141	2	pv	pv	INTJ
ajbmeb-1195	141	3	(	(	PUNCT
ajbmeb-1195	141	4	0.000	0.000	NUM
ajbmeb-1195	141	5	)	)	PUNCT
ajbmeb-1195	141	6	was	be	AUX
ajbmeb-1195	141	7	lower	low	ADJ
ajbmeb-1195	141	8	than	than	ADP
ajbmeb-1195	141	9	0.05	0.05	NUM
ajbmeb-1195	141	10	,	,	PUNCT
ajbmeb-1195	141	11	the	the	DET
ajbmeb-1195	141	12	investigation	investigation	NOUN
ajbmeb-1195	141	13	could	could	AUX
ajbmeb-1195	141	14	not	not	PART
ajbmeb-1195	141	15	accept	accept	VERB
ajbmeb-1195	141	16	the	the	DET
ajbmeb-1195	141	17	first	first	ADJ
ajbmeb-1195	141	18	null	null	ADJ
ajbmeb-1195	141	19	hypothesis	hypothesis	NOUN
ajbmeb-1195	141	20	table	table	NOUN
ajbmeb-1195	141	21	3	3	NUM
ajbmeb-1195	141	22	:	:	PUNCT
ajbmeb-1195	141	23	data	datum	NOUN
ajbmeb-1195	141	24	mining	mining	NOUN
ajbmeb-1195	141	25	and	and	CCONJ
ajbmeb-1195	141	26	financial	financial	ADJ
ajbmeb-1195	141	27	performance	performance	NOUN
ajbmeb-1195	141	28	data	datum	NOUN
ajbmeb-1195	141	29	mining	mining	NOUN
ajbmeb-1195	141	30	financial	financial	ADJ
ajbmeb-1195	141	31	performance	performance	NOUN
ajbmeb-1195	141	32	data	datum	NOUN
ajbmeb-1195	141	33	mining	mining	NOUN
ajbmeb-1195	141	34	pearson	pearson	PROPN
ajbmeb-1195	141	35	correlation	correlation	NOUN
ajbmeb-1195	141	36	1	1	NUM
ajbmeb-1195	141	37	-.212	-.212	PROPN
ajbmeb-1195	141	38	*	*	PROPN
ajbmeb-1195	141	39	*	*	PROPN
ajbmeb-1195	141	40	sig	sig	X
ajbmeb-1195	141	41	.	.	PUNCT
ajbmeb-1195	142	1	(	(	PUNCT
ajbmeb-1195	142	2	2	2	NUM
ajbmeb-1195	142	3	-	-	PUNCT
ajbmeb-1195	142	4	tailed	tail	VERB
ajbmeb-1195	142	5	)	)	PUNCT
ajbmeb-1195	142	6	.964	.964	NUM
ajbmeb-1195	143	1	n	n	PROPN
ajbmeb-1195	143	2	45	45	NUM
ajbmeb-1195	143	3	45	45	NUM
ajbmeb-1195	143	4	financial	financial	ADJ
ajbmeb-1195	143	5	performance	performance	NOUN
ajbmeb-1195	143	6	pearson	pearson	NOUN
ajbmeb-1195	143	7	correlation	correlation	NOUN
ajbmeb-1195	143	8	-.212	-.212	PROPN
ajbmeb-1195	143	9	*	*	PROPN
ajbmeb-1195	143	10	*	*	PROPN
ajbmeb-1195	143	11	1	1	NUM
ajbmeb-1195	143	12	sig	sig	NOUN
ajbmeb-1195	143	13	.	.	PUNCT
ajbmeb-1195	144	1	(	(	PUNCT
ajbmeb-1195	144	2	2	2	NUM
ajbmeb-1195	144	3	-	-	PUNCT
ajbmeb-1195	144	4	tailed	tail	VERB
ajbmeb-1195	144	5	)	)	PUNCT
ajbmeb-1195	144	6	.964	.964	NUM
ajbmeb-1195	145	1	n	n	PROPN
ajbmeb-1195	145	2	45	45	NUM
ajbmeb-1195	145	3	45	45	NUM
ajbmeb-1195	145	4	source	source	NOUN
ajbmeb-1195	145	5	:	:	PUNCT
ajbmeb-1195	145	6	spss	spss	PROPN
ajbmeb-1195	145	7	output	output	NOUN
ajbmeb-1195	145	8	,	,	PUNCT
ajbmeb-1195	145	9	2023	2023	NUM
ajbmeb-1195	145	10	null	null	ADJ
ajbmeb-1195	145	11	hypothesis	hypothesis	NOUN
ajbmeb-1195	145	12	two	two	NUM
ajbmeb-1195	145	13	(	(	PUNCT
ajbmeb-1195	145	14	ho2	ho2	PROPN
ajbmeb-1195	145	15	)	)	PUNCT
ajbmeb-1195	145	16	was	be	AUX
ajbmeb-1195	145	17	supported	support	VERB
ajbmeb-1195	145	18	by	by	ADP
ajbmeb-1195	145	19	insubstantial	insubstantial	ADJ
ajbmeb-1195	145	20	evidence	evidence	NOUN
ajbmeb-1195	145	21	(	(	PUNCT
ajbmeb-1195	145	22	pv	pv	X
ajbmeb-1195	145	23	>	>	X
ajbmeb-1195	145	24	0.964	0.964	NUM
ajbmeb-1195	145	25	)	)	PUNCT
ajbmeb-1195	145	26	on	on	ADP
ajbmeb-1195	145	27	the	the	DET
ajbmeb-1195	145	28	correlation	correlation	NOUN
ajbmeb-1195	145	29	between	between	ADP
ajbmeb-1195	145	30	data	datum	NOUN
ajbmeb-1195	145	31	mining	mining	NOUN
ajbmeb-1195	145	32	and	and	CCONJ
ajbmeb-1195	145	33	economic	economic	ADJ
ajbmeb-1195	145	34	results	result	NOUN
ajbmeb-1195	145	35	.	.	PUNCT
ajbmeb-1195	146	1	at	at	ADP
ajbmeb-1195	146	2	r	r	NOUN
ajbmeb-1195	146	3	=	=	SYM
ajbmeb-1195	146	4	-0.212	-0.212	X
ajbmeb-1195	146	5	and	and	CCONJ
ajbmeb-1195	146	6	pv	pv	NOUN
ajbmeb-1195	146	7	=	=	NOUN
ajbmeb-1195	146	8	0.964	0.964	NUM
ajbmeb-1195	146	9	,	,	PUNCT
ajbmeb-1195	146	10	the	the	DET
ajbmeb-1195	146	11	correlation	correlation	NOUN
ajbmeb-1195	146	12	between	between	ADP
ajbmeb-1195	146	13	data	datum	NOUN
ajbmeb-1195	146	14	mining	mining	NOUN
ajbmeb-1195	146	15	and	and	CCONJ
ajbmeb-1195	146	16	financial	financial	ADJ
ajbmeb-1195	146	17	success	success	NOUN
ajbmeb-1195	146	18	is	be	AUX
ajbmeb-1195	146	19	weak	weak	ADJ
ajbmeb-1195	146	20	and	and	CCONJ
ajbmeb-1195	146	21	inconsequential	inconsequential	ADJ
ajbmeb-1195	146	22	.	.	PUNCT
ajbmeb-1195	147	1	this	this	DET
ajbmeb-1195	147	2	finding	finding	NOUN
ajbmeb-1195	147	3	indicated	indicate	VERB
ajbmeb-1195	147	4	that	that	SCONJ
ajbmeb-1195	147	5	a	a	DET
ajbmeb-1195	147	6	-0.212	-0.212	PUNCT
ajbmeb-1195	147	7	change	change	NOUN
ajbmeb-1195	147	8	in	in	ADP
ajbmeb-1195	147	9	data	datum	NOUN
ajbmeb-1195	147	10	mining	mining	NOUN
ajbmeb-1195	147	11	output	output	NOUN
ajbmeb-1195	147	12	resulted	result	VERB
ajbmeb-1195	147	13	in	in	ADP
ajbmeb-1195	147	14	a	a	DET
ajbmeb-1195	147	15	corresponding	corresponding	ADJ
ajbmeb-1195	147	16	-0.212	-0.212	NOUN
ajbmeb-1195	147	17	change	change	NOUN
ajbmeb-1195	147	18	in	in	ADP
ajbmeb-1195	147	19	financial	financial	ADJ
ajbmeb-1195	147	20	output	output	NOUN
ajbmeb-1195	147	21	.	.	PUNCT
ajbmeb-1195	148	1	according	accord	VERB
ajbmeb-1195	148	2	to	to	ADP
ajbmeb-1195	148	3	the	the	DET
ajbmeb-1195	148	4	findings	finding	NOUN
ajbmeb-1195	148	5	,	,	PUNCT
ajbmeb-1195	148	6	data	datum	NOUN
ajbmeb-1195	148	7	mining	mining	NOUN
ajbmeb-1195	148	8	has	have	VERB
ajbmeb-1195	148	9	a	a	DET
ajbmeb-1195	148	10	negligible	negligible	ADJ
ajbmeb-1195	148	11	effect	effect	NOUN
ajbmeb-1195	148	12	on	on	ADP
ajbmeb-1195	148	13	financial	financial	ADJ
ajbmeb-1195	148	14	performance	performance	NOUN
ajbmeb-1195	148	15	,	,	PUNCT
ajbmeb-1195	148	16	which	which	PRON
ajbmeb-1195	148	17	contributes	contribute	VERB
ajbmeb-1195	148	18	little	little	ADJ
ajbmeb-1195	148	19	to	to	ADP
ajbmeb-1195	148	20	tertiary	tertiary	ADJ
ajbmeb-1195	148	21	institutions	institution	NOUN
ajbmeb-1195	148	22	'	'	PART
ajbmeb-1195	148	23	struggles	struggle	NOUN
ajbmeb-1195	148	24	to	to	PART
ajbmeb-1195	148	25	remain	remain	VERB
ajbmeb-1195	148	26	competitive	competitive	ADJ
ajbmeb-1195	148	27	,	,	PUNCT
ajbmeb-1195	148	28	their	their	PRON
ajbmeb-1195	148	29	low	low	ADJ
ajbmeb-1195	148	30	levels	level	NOUN
ajbmeb-1195	148	31	of	of	ADP
ajbmeb-1195	148	32	operation	operation	NOUN
ajbmeb-1195	148	33	and	and	CCONJ
ajbmeb-1195	148	34	commitment	commitment	NOUN
ajbmeb-1195	148	35	,	,	PUNCT
ajbmeb-1195	148	36	and	and	CCONJ
ajbmeb-1195	148	37	their	their	PRON
ajbmeb-1195	148	38	lacklustre	lacklustre	ADJ
ajbmeb-1195	148	39	success	success	NOUN
ajbmeb-1195	148	40	presence	presence	NOUN
ajbmeb-1195	148	41	.	.	PUNCT
ajbmeb-1195	149	1	thus	thus	ADV
ajbmeb-1195	149	2	,	,	PUNCT
ajbmeb-1195	149	3	the	the	DET
ajbmeb-1195	149	4	second	second	ADJ
ajbmeb-1195	149	5	null	null	ADJ
ajbmeb-1195	149	6	hypothesis	hypothesis	NOUN
ajbmeb-1195	149	7	was	be	AUX
ajbmeb-1195	149	8	accepted	accept	VERB
ajbmeb-1195	149	9	due	due	ADP
ajbmeb-1195	149	10	to	to	ADP
ajbmeb-1195	149	11	the	the	DET
ajbmeb-1195	149	12	pv	pv	NOUN
ajbmeb-1195	149	13	(	(	PUNCT
ajbmeb-1195	149	14	0.964	0.964	NUM
ajbmeb-1195	149	15	)	)	PUNCT
ajbmeb-1195	149	16	>	>	X
ajbmeb-1195	149	17	0.05	0.05	NUM
ajbmeb-1195	149	18	significance	significance	NOUN
ajbmeb-1195	149	19	level	level	NOUN
ajbmeb-1195	149	20	.	.	PUNCT
ajbmeb-1195	150	1	discussion	discussion	NOUN
ajbmeb-1195	150	2	of	of	ADP
ajbmeb-1195	150	3	findings	finding	NOUN
ajbmeb-1195	150	4	affirmative	affirmative	ADJ
ajbmeb-1195	150	5	substantial	substantial	ADJ
ajbmeb-1195	150	6	connection	connection	NOUN
ajbmeb-1195	150	7	between	between	ADP
ajbmeb-1195	150	8	forensic	forensic	ADJ
ajbmeb-1195	150	9	auditing	auditing	NOUN
ajbmeb-1195	150	10	and	and	CCONJ
ajbmeb-1195	150	11	financial	financial	ADJ
ajbmeb-1195	150	12	performance	performance	NOUN
ajbmeb-1195	150	13	first	first	ADV
ajbmeb-1195	150	14	,	,	PUNCT
ajbmeb-1195	150	15	h01	h01	PROPN
ajbmeb-1195	150	16	attempted	attempt	VERB
ajbmeb-1195	150	17	to	to	PART
ajbmeb-1195	150	18	determine	determine	VERB
ajbmeb-1195	150	19	whether	whether	SCONJ
ajbmeb-1195	150	20	or	or	CCONJ
ajbmeb-1195	150	21	not	not	PART
ajbmeb-1195	150	22	there	there	PRON
ajbmeb-1195	150	23	was	be	VERB
ajbmeb-1195	150	24	a	a	DET
ajbmeb-1195	150	25	correlation	correlation	NOUN
ajbmeb-1195	150	26	between	between	ADP
ajbmeb-1195	150	27	forensic	forensic	ADJ
ajbmeb-1195	150	28	auditing	auditing	NOUN
ajbmeb-1195	150	29	and	and	CCONJ
ajbmeb-1195	150	30	the	the	DET
ajbmeb-1195	150	31	fiscal	fiscal	ADJ
ajbmeb-1195	150	32	health	health	NOUN
ajbmeb-1195	150	33	of	of	ADP
ajbmeb-1195	150	34	colleges	college	NOUN
ajbmeb-1195	150	35	and	and	CCONJ
ajbmeb-1195	150	36	universities	university	NOUN
ajbmeb-1195	150	37	in	in	ADP
ajbmeb-1195	150	38	port	port	NOUN
ajbmeb-1195	150	39	harcourt	harcourt	PROPN
ajbmeb-1195	150	40	,	,	PUNCT
ajbmeb-1195	150	41	rivers	river	NOUN
ajbmeb-1195	150	42	state	state	NOUN
ajbmeb-1195	150	43	.	.	PUNCT
ajbmeb-1195	151	1	the	the	DET
ajbmeb-1195	151	2	correlation	correlation	NOUN
ajbmeb-1195	151	3	study	study	NOUN
ajbmeb-1195	151	4	showed	show	VERB
ajbmeb-1195	151	5	an	an	DET
ajbmeb-1195	151	6	affirmative	affirmative	ADJ
ajbmeb-1195	151	7	and	and	CCONJ
ajbmeb-1195	151	8	highly	highly	ADV
ajbmeb-1195	151	9	substantial	substantial	ADJ
ajbmeb-1195	151	10	connection	connection	NOUN
ajbmeb-1195	151	11	(	(	PUNCT
ajbmeb-1195	151	12	r=0.904	r=0.904	X
ajbmeb-1195	151	13	)	)	PUNCT
ajbmeb-1195	151	14	between	between	ADP
ajbmeb-1195	151	15	the	the	DET
ajbmeb-1195	151	16	variables	variable	NOUN
ajbmeb-1195	151	17	.	.	PUNCT
ajbmeb-1195	152	1	that	that	SCONJ
ajbmeb-1195	152	2	there	there	PRON
ajbmeb-1195	152	3	was	be	VERB
ajbmeb-1195	152	4	a	a	DET
ajbmeb-1195	152	5	substantial	substantial	ADJ
ajbmeb-1195	152	6	correlation	correlation	NOUN
ajbmeb-1195	152	7	between	between	ADP
ajbmeb-1195	152	8	forensic	forensic	ADJ
ajbmeb-1195	152	9	auditing	auditing	NOUN
ajbmeb-1195	152	10	and	and	CCONJ
ajbmeb-1195	152	11	the	the	DET
ajbmeb-1195	152	12	financial	financial	ADJ
ajbmeb-1195	152	13	performance	performance	NOUN
ajbmeb-1195	152	14	of	of	ADP
ajbmeb-1195	152	15	tertiary	tertiary	ADJ
ajbmeb-1195	152	16	institutions	institution	NOUN
ajbmeb-1195	152	17	in	in	ADP
ajbmeb-1195	152	18	port	port	NOUN
ajbmeb-1195	152	19	harcourt	harcourt	PROPN
ajbmeb-1195	152	20	,	,	PUNCT
ajbmeb-1195	152	21	rivers	river	NOUN
ajbmeb-1195	152	22	state	state	PROPN
ajbmeb-1195	152	23	,	,	PUNCT
ajbmeb-1195	152	24	was	be	AUX
ajbmeb-1195	152	25	tested	test	VERB
ajbmeb-1195	152	26	,	,	PUNCT
ajbmeb-1195	152	27	and	and	CCONJ
ajbmeb-1195	152	28	the	the	DET
ajbmeb-1195	152	29	probability	probability	NOUN
ajbmeb-1195	152	30	value	value	NOUN
ajbmeb-1195	152	31	(	(	PUNCT
ajbmeb-1195	152	32	0.000	0.000	NUM
ajbmeb-1195	152	33	)	)	PUNCT
ajbmeb-1195	152	34	was	be	AUX
ajbmeb-1195	152	35	lower	low	ADJ
ajbmeb-1195	152	36	than	than	ADP
ajbmeb-1195	152	37	the	the	DET
ajbmeb-1195	152	38	level	level	NOUN
ajbmeb-1195	152	39	of	of	ADP
ajbmeb-1195	152	40	significance	significance	NOUN
ajbmeb-1195	152	41	(	(	PUNCT
ajbmeb-1195	152	42	95	95	NUM
ajbmeb-1195	152	43	%	%	NOUN
ajbmeb-1195	152	44	)	)	PUNCT
ajbmeb-1195	152	45	of	of	ADP
ajbmeb-1195	152	46	0.05	0.05	NUM
ajbmeb-1195	152	47	.	.	PUNCT
ajbmeb-1195	153	1	the	the	DET
ajbmeb-1195	153	2	results	result	NOUN
ajbmeb-1195	153	3	back	back	VERB
ajbmeb-1195	153	4	up	up	ADP
ajbmeb-1195	153	5	the	the	DET
ajbmeb-1195	153	6	claims	claim	NOUN
ajbmeb-1195	153	7	of	of	ADP
ajbmeb-1195	153	8	earlier	early	ADJ
ajbmeb-1195	153	9	researchers	researcher	NOUN
ajbmeb-1195	153	10	that	that	PRON
ajbmeb-1195	153	11	have	have	AUX
ajbmeb-1195	153	12	studied	study	VERB
ajbmeb-1195	153	13	the	the	DET
ajbmeb-1195	153	14	impact	impact	NOUN
ajbmeb-1195	153	15	of	of	ADP
ajbmeb-1195	153	16	forensic	forensic	ADJ
ajbmeb-1195	153	17	accounting	accounting	NOUN
ajbmeb-1195	153	18	on	on	ADP
ajbmeb-1195	153	19	the	the	DET
ajbmeb-1195	153	20	nigerian	nigerian	ADJ
ajbmeb-1195	153	21	banking	banking	NOUN
ajbmeb-1195	153	22	sector	sector	NOUN
ajbmeb-1195	153	23	,	,	PUNCT
ajbmeb-1195	153	24	such	such	ADJ
ajbmeb-1195	153	25	as	as	ADP
ajbmeb-1195	153	26	okoroyibo	okoroyibo	ADJ
ajbmeb-1195	153	27	and	and	CCONJ
ajbmeb-1195	153	28	omoregie	omoregie	NOUN
ajbmeb-1195	153	29	(	(	PUNCT
ajbmeb-1195	153	30	2019	2019	NUM
ajbmeb-1195	153	31	)	)	PUNCT
ajbmeb-1195	153	32	.	.	PUNCT
ajbmeb-1195	154	1	their	their	PRON
ajbmeb-1195	154	2	data	data	NOUN
ajbmeb-1195	154	3	analysis	analysis	NOUN
ajbmeb-1195	154	4	revealed	reveal	VERB
ajbmeb-1195	154	5	that	that	SCONJ
ajbmeb-1195	154	6	forensic	forensic	ADJ
ajbmeb-1195	154	7	audit	audit	NOUN
ajbmeb-1195	154	8	had	have	VERB
ajbmeb-1195	154	9	a	a	DET
ajbmeb-1195	154	10	substantial	substantial	ADJ
ajbmeb-1195	154	11	impact	impact	NOUN
ajbmeb-1195	154	12	on	on	ADP
ajbmeb-1195	154	13	the	the	DET
ajbmeb-1195	154	14	return	return	NOUN
ajbmeb-1195	154	15	on	on	ADP
ajbmeb-1195	154	16	equity	equity	NOUN
ajbmeb-1195	154	17	for	for	ADP
ajbmeb-1195	154	18	several	several	ADJ
ajbmeb-1195	154	19	nigerian	nigerian	ADJ
ajbmeb-1195	154	20	banks	bank	NOUN
ajbmeb-1195	154	21	.	.	PUNCT
ajbmeb-1195	155	1	it	it	PRON
ajbmeb-1195	155	2	was	be	AUX
ajbmeb-1195	155	3	also	also	ADV
ajbmeb-1195	155	4	determined	determine	VERB
ajbmeb-1195	155	5	through	through	ADP
ajbmeb-1195	155	6	experimentation	experimentation	NOUN
ajbmeb-1195	155	7	that	that	SCONJ
ajbmeb-1195	155	8	forensic	forensic	ADJ
ajbmeb-1195	155	9	audit	audit	NOUN
ajbmeb-1195	155	10	has	have	VERB
ajbmeb-1195	155	11	an	an	DET
ajbmeb-1195	155	12	impact	impact	NOUN
ajbmeb-1195	155	13	on	on	ADP
ajbmeb-1195	155	14	the	the	DET
ajbmeb-1195	155	15	net	net	ADJ
ajbmeb-1195	155	16	profit	profit	NOUN
ajbmeb-1195	155	17	that	that	PRON
ajbmeb-1195	155	18	banks	bank	NOUN
ajbmeb-1195	155	19	in	in	ADP
ajbmeb-1195	155	20	nigeria	nigeria	PROPN
ajbmeb-1195	155	21	report	report	PROPN
ajbmeb-1195	155	22	.	.	PUNCT
ajbmeb-1195	156	1	like	like	ADP
ajbmeb-1195	156	2	retained	retain	VERB
ajbmeb-1195	156	3	earnings	earning	NOUN
ajbmeb-1195	156	4	,	,	PUNCT
ajbmeb-1195	156	5	dividends	dividend	NOUN
ajbmeb-1195	156	6	per	per	ADP
ajbmeb-1195	156	7	share	share	NOUN
ajbmeb-1195	156	8	at	at	ADP
ajbmeb-1195	156	9	nigerian	nigerian	ADJ
ajbmeb-1195	156	10	banks	bank	NOUN
ajbmeb-1195	156	11	were	be	AUX
ajbmeb-1195	156	12	shown	show	VERB
ajbmeb-1195	156	13	to	to	PART
ajbmeb-1195	156	14	increase	increase	VERB
ajbmeb-1195	156	15	after	after	ADP
ajbmeb-1195	156	16	a	a	DET
ajbmeb-1195	156	17	forensic	forensic	ADJ
ajbmeb-1195	156	18	audit	audit	NOUN
ajbmeb-1195	156	19	.	.	PUNCT
ajbmeb-1195	157	1	odelabu	odelabu	NOUN
ajbmeb-1195	157	2	's	's	PART
ajbmeb-1195	157	3	(	(	PUNCT
ajbmeb-1195	157	4	2014	2014	NUM
ajbmeb-1195	157	5	)	)	PUNCT
ajbmeb-1195	157	6	research	research	NOUN
ajbmeb-1195	157	7	showed	show	VERB
ajbmeb-1195	157	8	that	that	SCONJ
ajbmeb-1195	157	9	forensic	forensic	ADJ
ajbmeb-1195	157	10	inquiry	inquiry	NOUN
ajbmeb-1195	157	11	and	and	CCONJ
ajbmeb-1195	157	12	forensic	forensic	ADJ
ajbmeb-1195	157	13	lawsuits	lawsuit	NOUN
ajbmeb-1195	157	14	were	be	AUX
ajbmeb-1195	157	15	similarly	similarly	ADV
ajbmeb-1195	157	16	crucial	crucial	ADJ
ajbmeb-1195	157	17	to	to	ADP
ajbmeb-1195	157	18	understanding	understand	VERB
ajbmeb-1195	157	19	the	the	DET
ajbmeb-1195	157	20	causes	cause	NOUN
ajbmeb-1195	157	21	and	and	CCONJ
ajbmeb-1195	157	22	effects	effect	NOUN
ajbmeb-1195	157	23	of	of	ADP
ajbmeb-1195	157	24	fluctuations	fluctuation	NOUN
ajbmeb-1195	157	25	in	in	ADP
ajbmeb-1195	157	26	commercial	commercial	ADJ
ajbmeb-1195	157	27	banks	bank	NOUN
ajbmeb-1195	157	28	'	'	PART
ajbmeb-1195	157	29	financial	financial	ADJ
ajbmeb-1195	157	30	performance	performance	NOUN
ajbmeb-1195	157	31	.	.	PUNCT
ajbmeb-1195	158	1	since	since	SCONJ
ajbmeb-1195	158	2	a	a	DET
ajbmeb-1195	158	3	proactive	proactive	ADJ
ajbmeb-1195	158	4	forensic	forensic	ADJ
ajbmeb-1195	158	5	accounting	accounting	NOUN
ajbmeb-1195	158	6	practise	practise	NOUN
ajbmeb-1195	158	7	looks	look	VERB
ajbmeb-1195	158	8	for	for	ADP
ajbmeb-1195	158	9	mistakes	mistake	NOUN
ajbmeb-1195	158	10	,	,	PUNCT
ajbmeb-1195	158	11	it	it	PRON
ajbmeb-1195	158	12	is	be	AUX
ajbmeb-1195	158	13	thought	think	VERB
ajbmeb-1195	158	14	that	that	SCONJ
ajbmeb-1195	158	15	most	most	ADJ
ajbmeb-1195	158	16	companies	company	NOUN
ajbmeb-1195	158	17	today	today	NOUN
ajbmeb-1195	158	18	use	use	VERB
ajbmeb-1195	158	19	this	this	DET
ajbmeb-1195	158	20	service	service	NOUN
ajbmeb-1195	158	21	to	to	PART
ajbmeb-1195	158	22	help	help	VERB
ajbmeb-1195	158	23	prevent	prevent	VERB
ajbmeb-1195	158	24	business	business	NOUN
ajbmeb-1195	158	25	failures	failure	NOUN
ajbmeb-1195	158	26	in	in	ADP
ajbmeb-1195	158	27	the	the	DET
ajbmeb-1195	158	28	public	public	ADJ
ajbmeb-1195	158	29	sector	sector	NOUN
ajbmeb-1195	158	30	(	(	PUNCT
ajbmeb-1195	158	31	odunayo	odunayo	VERB
ajbmeb-1195	158	32	,	,	PUNCT
ajbmeb-1195	158	33	2014	2014	NUM
ajbmeb-1195	158	34	)	)	PUNCT
ajbmeb-1195	158	35	.	.	PUNCT
ajbmeb-1195	159	1	american	american	PROPN
ajbmeb-1195	159	2	journal	journal	PROPN
ajbmeb-1195	159	3	of	of	ADP
ajbmeb-1195	159	4	business	business	NOUN
ajbmeb-1195	159	5	management	management	NOUN
ajbmeb-1195	159	6	,	,	PUNCT
ajbmeb-1195	159	7	economics	economic	NOUN
ajbmeb-1195	159	8	and	and	CCONJ
ajbmeb-1195	159	9	banking	banking	NOUN
ajbmeb-1195	159	10	volume	volume	NOUN
ajbmeb-1195	159	11	16	16	NUM
ajbmeb-1195	159	12	sep	sep	PROPN
ajbmeb-1195	159	13	,	,	PUNCT
ajbmeb-1195	159	14	2023	2023	NUM
ajbmeb-1195	159	15	p	p	NOUN
ajbmeb-1195	159	16	a	a	DET
ajbmeb-1195	159	17	g	g	NOUN
ajbmeb-1195	159	18	e	e	NOUN
ajbmeb-1195	159	19	|	|	ADV
ajbmeb-1195	159	20	66	66	NUM
ajbmeb-1195	159	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1195	159	22	adverse	adverse	ADJ
ajbmeb-1195	159	23	insubstantial	insubstantial	ADJ
ajbmeb-1195	159	24	connection	connection	NOUN
ajbmeb-1195	159	25	between	between	ADP
ajbmeb-1195	159	26	data	datum	NOUN
ajbmeb-1195	159	27	mining	mining	NOUN
ajbmeb-1195	159	28	and	and	CCONJ
ajbmeb-1195	159	29	financial	financial	ADJ
ajbmeb-1195	159	30	performance	performance	NOUN
ajbmeb-1195	159	31	hypothesis	hypothesis	NOUN
ajbmeb-1195	159	32	two	two	NUM
ajbmeb-1195	159	33	(	(	PUNCT
ajbmeb-1195	159	34	h02	h02	PROPN
ajbmeb-1195	159	35	)	)	PUNCT
ajbmeb-1195	159	36	aimed	aim	VERB
ajbmeb-1195	159	37	at	at	ADP
ajbmeb-1195	159	38	examine	examine	VERB
ajbmeb-1195	159	39	the	the	DET
ajbmeb-1195	159	40	substantial	substantial	ADJ
ajbmeb-1195	159	41	connection	connection	NOUN
ajbmeb-1195	159	42	between	between	ADP
ajbmeb-1195	159	43	datamining	datamine	VERB
ajbmeb-1195	159	44	and	and	CCONJ
ajbmeb-1195	159	45	financial	financial	ADJ
ajbmeb-1195	159	46	performance	performance	NOUN
ajbmeb-1195	159	47	of	of	ADP
ajbmeb-1195	159	48	tertiary	tertiary	ADJ
ajbmeb-1195	159	49	institutions	institution	NOUN
ajbmeb-1195	159	50	in	in	ADP
ajbmeb-1195	159	51	port	port	NOUN
ajbmeb-1195	159	52	harcourt	harcourt	PROPN
ajbmeb-1195	159	53	,	,	PUNCT
ajbmeb-1195	159	54	rivers	river	NOUN
ajbmeb-1195	159	55	state	state	NOUN
ajbmeb-1195	159	56	.	.	PUNCT
ajbmeb-1195	160	1	this	this	DET
ajbmeb-1195	160	2	analysis	analysis	NOUN
ajbmeb-1195	160	3	revealed	reveal	VERB
ajbmeb-1195	160	4	an	an	DET
ajbmeb-1195	160	5	adverse	adverse	ADJ
ajbmeb-1195	160	6	and	and	CCONJ
ajbmeb-1195	160	7	weak	weak	ADJ
ajbmeb-1195	160	8	in	in	ADP
ajbmeb-1195	160	9	substantial	substantial	ADJ
ajbmeb-1195	160	10	connection	connection	NOUN
ajbmeb-1195	160	11	between	between	ADP
ajbmeb-1195	160	12	the	the	DET
ajbmeb-1195	160	13	variable	variable	NOUN
ajbmeb-1195	160	14	(	(	PUNCT
ajbmeb-1195	160	15	r=	r=	ADJ
ajbmeb-1195	160	16	-0.212	-0.212	NUM
ajbmeb-1195	160	17	)	)	PUNCT
ajbmeb-1195	160	18	.	.	PUNCT
ajbmeb-1195	161	1	the	the	DET
ajbmeb-1195	161	2	probability	probability	NOUN
ajbmeb-1195	161	3	value	value	NOUN
ajbmeb-1195	161	4	(	(	PUNCT
ajbmeb-1195	161	5	0.964	0.964	NUM
ajbmeb-1195	161	6	)	)	PUNCT
ajbmeb-1195	161	7	was	be	AUX
ajbmeb-1195	161	8	higher	high	ADJ
ajbmeb-1195	161	9	than	than	ADP
ajbmeb-1195	161	10	the	the	DET
ajbmeb-1195	161	11	level	level	NOUN
ajbmeb-1195	161	12	of	of	ADP
ajbmeb-1195	161	13	significance	significance	NOUN
ajbmeb-1195	161	14	of	of	ADP
ajbmeb-1195	161	15	0.05	0.05	NUM
ajbmeb-1195	161	16	(	(	PUNCT
ajbmeb-1195	161	17	95	95	NUM
ajbmeb-1195	161	18	%	%	NOUN
ajbmeb-1195	161	19	)	)	PUNCT
ajbmeb-1195	161	20	,	,	PUNCT
ajbmeb-1195	161	21	therefore	therefore	ADV
ajbmeb-1195	161	22	,	,	PUNCT
ajbmeb-1195	161	23	ho2was	ho2was	PROPN
ajbmeb-1195	161	24	accepted	accept	VERB
ajbmeb-1195	161	25	,	,	PUNCT
ajbmeb-1195	161	26	that	that	SCONJ
ajbmeb-1195	161	27	there	there	PRON
ajbmeb-1195	161	28	was	be	VERB
ajbmeb-1195	161	29	no	no	DET
ajbmeb-1195	161	30	substantial	substantial	ADJ
ajbmeb-1195	161	31	connection	connection	NOUN
ajbmeb-1195	161	32	between	between	ADP
ajbmeb-1195	161	33	data	datum	NOUN
ajbmeb-1195	161	34	mining	mining	NOUN
ajbmeb-1195	161	35	andfinancial	andfinancial	ADJ
ajbmeb-1195	161	36	performance	performance	NOUN
ajbmeb-1195	161	37	of	of	ADP
ajbmeb-1195	161	38	tertiary	tertiary	ADJ
ajbmeb-1195	161	39	institutions	institution	NOUN
ajbmeb-1195	161	40	in	in	ADP
ajbmeb-1195	161	41	port	port	NOUN
ajbmeb-1195	161	42	harcourt	harcourt	PROPN
ajbmeb-1195	161	43	,	,	PUNCT
ajbmeb-1195	161	44	rivers	river	NOUN
ajbmeb-1195	161	45	state	state	NOUN
ajbmeb-1195	161	46	.	.	PUNCT
ajbmeb-1195	162	1	this	this	DET
ajbmeb-1195	162	2	research	research	NOUN
ajbmeb-1195	162	3	contradicts	contradict	VERB
ajbmeb-1195	162	4	the	the	DET
ajbmeb-1195	162	5	findings	finding	NOUN
ajbmeb-1195	162	6	of	of	ADP
ajbmeb-1195	162	7	okafor	okafor	PROPN
ajbmeb-1195	162	8	et	et	PROPN
ajbmeb-1195	162	9	al	al	PROPN
ajbmeb-1195	162	10	.	.	PROPN
ajbmeb-1195	163	1	(	(	PUNCT
ajbmeb-1195	163	2	2022	2022	NUM
ajbmeb-1195	163	3	)	)	PUNCT
ajbmeb-1195	163	4	,	,	PUNCT
ajbmeb-1195	163	5	who	who	PRON
ajbmeb-1195	163	6	found	find	VERB
ajbmeb-1195	163	7	that	that	SCONJ
ajbmeb-1195	163	8	data	data	NOUN
ajbmeb-1195	163	9	mining	mining	NOUN
ajbmeb-1195	163	10	has	have	VERB
ajbmeb-1195	163	11	a	a	DET
ajbmeb-1195	163	12	substantial	substantial	ADJ
ajbmeb-1195	163	13	impact	impact	NOUN
ajbmeb-1195	163	14	on	on	ADP
ajbmeb-1195	163	15	the	the	DET
ajbmeb-1195	163	16	fraudulent	fraudulent	ADJ
ajbmeb-1195	163	17	use	use	NOUN
ajbmeb-1195	163	18	of	of	ADP
ajbmeb-1195	163	19	financial	financial	ADJ
ajbmeb-1195	163	20	statements	statement	NOUN
ajbmeb-1195	163	21	at	at	ADP
ajbmeb-1195	163	22	nigerian	nigerian	ADJ
ajbmeb-1195	163	23	deposit	deposit	NOUN
ajbmeb-1195	163	24	money	money	NOUN
ajbmeb-1195	163	25	banks	bank	NOUN
ajbmeb-1195	163	26	and	and	CCONJ
ajbmeb-1195	163	27	that	that	SCONJ
ajbmeb-1195	163	28	computer	computer	NOUN
ajbmeb-1195	163	29	-	-	PUNCT
ajbmeb-1195	163	30	assisted	assist	VERB
ajbmeb-1195	163	31	audit	audit	NOUN
ajbmeb-1195	163	32	techniques	technique	NOUN
ajbmeb-1195	163	33	have	have	VERB
ajbmeb-1195	163	34	a	a	DET
ajbmeb-1195	163	35	similarly	similarly	ADV
ajbmeb-1195	163	36	large	large	ADJ
ajbmeb-1195	163	37	impact	impact	NOUN
ajbmeb-1195	163	38	on	on	ADP
ajbmeb-1195	163	39	financial	financial	ADJ
ajbmeb-1195	163	40	statement	statement	NOUN
ajbmeb-1195	163	41	fraud	fraud	NOUN
ajbmeb-1195	163	42	at	at	ADP
ajbmeb-1195	163	43	nigerian	nigerian	ADJ
ajbmeb-1195	163	44	deposit	deposit	NOUN
ajbmeb-1195	163	45	money	money	NOUN
ajbmeb-1195	163	46	banks	bank	NOUN
ajbmeb-1195	163	47	.	.	PUNCT
ajbmeb-1195	164	1	conclusion	conclusion	VERB
ajbmeb-1195	164	2	the	the	DET
ajbmeb-1195	164	3	findings	finding	NOUN
ajbmeb-1195	164	4	on	on	ADP
ajbmeb-1195	164	5	the	the	DET
ajbmeb-1195	164	6	dimensions	dimension	NOUN
ajbmeb-1195	164	7	of	of	ADP
ajbmeb-1195	164	8	forensic	forensic	ADJ
ajbmeb-1195	164	9	accounting	accounting	NOUN
ajbmeb-1195	164	10	(	(	PUNCT
ajbmeb-1195	164	11	forensic	forensic	ADJ
ajbmeb-1195	164	12	auditing	auditing	NOUN
ajbmeb-1195	164	13	and	and	CCONJ
ajbmeb-1195	164	14	data	datum	NOUN
ajbmeb-1195	164	15	mining	mining	NOUN
ajbmeb-1195	164	16	)	)	PUNCT
ajbmeb-1195	164	17	contribute	contribute	VERB
ajbmeb-1195	164	18	substantially	substantially	ADV
ajbmeb-1195	164	19	and	and	CCONJ
ajbmeb-1195	164	20	insubstantially	insubstantially	ADV
ajbmeb-1195	164	21	affirmative	affirmative	ADJ
ajbmeb-1195	164	22	and	and	CCONJ
ajbmeb-1195	164	23	adverse	adverse	ADJ
ajbmeb-1195	164	24	towards	towards	ADP
ajbmeb-1195	164	25	achieving	achieve	VERB
ajbmeb-1195	164	26	financial	financial	ADJ
ajbmeb-1195	164	27	performance	performance	NOUN
ajbmeb-1195	164	28	of	of	ADP
ajbmeb-1195	164	29	tertiary	tertiary	ADJ
ajbmeb-1195	164	30	institutions	institution	NOUN
ajbmeb-1195	164	31	in	in	ADP
ajbmeb-1195	164	32	port	port	NOUN
ajbmeb-1195	164	33	harcourt	harcourt	PROPN
ajbmeb-1195	164	34	.	.	PUNCT
ajbmeb-1195	165	1	a.	a.	PROPN
ajbmeb-1195	166	1	the	the	DET
ajbmeb-1195	166	2	study	study	NOUN
ajbmeb-1195	166	3	concludes	conclude	VERB
ajbmeb-1195	166	4	that	that	SCONJ
ajbmeb-1195	166	5	a	a	DET
ajbmeb-1195	166	6	“	"	PUNCT
ajbmeb-1195	166	7	solid	solid	ADJ
ajbmeb-1195	166	8	and	and	CCONJ
ajbmeb-1195	166	9	affirmative	affirmative	ADJ
ajbmeb-1195	166	10	substantial	substantial	ADJ
ajbmeb-1195	166	11	impact	impact	NOUN
ajbmeb-1195	166	12	”	"	PUNCT
ajbmeb-1195	166	13	exists	exist	VERB
ajbmeb-1195	166	14	between	between	ADP
ajbmeb-1195	166	15	forensic	forensic	ADJ
ajbmeb-1195	166	16	auditing	auditing	NOUN
ajbmeb-1195	166	17	and	and	CCONJ
ajbmeb-1195	166	18	financial	financial	ADJ
ajbmeb-1195	166	19	performance	performance	NOUN
ajbmeb-1195	166	20	of	of	ADP
ajbmeb-1195	166	21	tertiary	tertiary	ADJ
ajbmeb-1195	166	22	institutions	institution	NOUN
ajbmeb-1195	166	23	in	in	ADP
ajbmeb-1195	166	24	port	port	NOUN
ajbmeb-1195	166	25	harcourt	harcourt	PROPN
ajbmeb-1195	166	26	.	.	PUNCT
ajbmeb-1195	167	1	b.	b.	PROPN
ajbmeb-1195	168	1	the	the	DET
ajbmeb-1195	168	2	study	study	NOUN
ajbmeb-1195	168	3	concludes	conclude	VERB
ajbmeb-1195	168	4	that	that	SCONJ
ajbmeb-1195	168	5	a	a	DET
ajbmeb-1195	168	6	“	"	PUNCT
ajbmeb-1195	168	7	weak	weak	ADJ
ajbmeb-1195	168	8	and	and	CCONJ
ajbmeb-1195	168	9	adverse	adverse	ADJ
ajbmeb-1195	168	10	in	in	ADP
ajbmeb-1195	168	11	substantial	substantial	ADJ
ajbmeb-1195	168	12	impact	impact	NOUN
ajbmeb-1195	168	13	”	"	PUNCT
ajbmeb-1195	168	14	exists	exist	VERB
ajbmeb-1195	168	15	between	between	ADP
ajbmeb-1195	168	16	data	datum	NOUN
ajbmeb-1195	168	17	mining	mining	NOUN
ajbmeb-1195	168	18	and	and	CCONJ
ajbmeb-1195	168	19	financial	financial	ADJ
ajbmeb-1195	168	20	performance	performance	NOUN
ajbmeb-1195	168	21	of	of	ADP
ajbmeb-1195	168	22	tertiary	tertiary	ADJ
ajbmeb-1195	168	23	institutions	institution	NOUN
ajbmeb-1195	168	24	in	in	ADP
ajbmeb-1195	168	25	port	port	NOUN
ajbmeb-1195	168	26	harcourt	harcourt	PROPN
ajbmeb-1195	168	27	.	.	PUNCT
ajbmeb-1195	169	1	recommendations	recommendation	NOUN
ajbmeb-1195	169	2	we	we	PRON
ajbmeb-1195	169	3	propose	propose	VERB
ajbmeb-1195	169	4	the	the	DET
ajbmeb-1195	169	5	following	follow	VERB
ajbmeb-1195	169	6	changes	change	NOUN
ajbmeb-1195	169	7	based	base	VERB
ajbmeb-1195	169	8	on	on	ADP
ajbmeb-1195	169	9	the	the	DET
ajbmeb-1195	169	10	study	study	NOUN
ajbmeb-1195	169	11	's	's	PART
ajbmeb-1195	169	12	findings	finding	NOUN
ajbmeb-1195	169	13	:	:	PUNCT
ajbmeb-1195	170	1	a.	a.	NOUN
ajbmeb-1195	170	2	a	a	DET
ajbmeb-1195	170	3	higher	high	ADJ
ajbmeb-1195	170	4	net	net	ADJ
ajbmeb-1195	170	5	profit	profit	NOUN
ajbmeb-1195	170	6	margin	margin	NOUN
ajbmeb-1195	170	7	can	can	AUX
ajbmeb-1195	170	8	be	be	AUX
ajbmeb-1195	170	9	achieved	achieve	VERB
ajbmeb-1195	170	10	if	if	SCONJ
ajbmeb-1195	170	11	management	management	NOUN
ajbmeb-1195	170	12	at	at	ADP
ajbmeb-1195	170	13	educational	educational	ADJ
ajbmeb-1195	170	14	institutions	institution	NOUN
ajbmeb-1195	170	15	prioritises	prioritise	VERB
ajbmeb-1195	170	16	and	and	CCONJ
ajbmeb-1195	170	17	expands	expand	VERB
ajbmeb-1195	170	18	its	its	PRON
ajbmeb-1195	170	19	use	use	NOUN
ajbmeb-1195	170	20	of	of	ADP
ajbmeb-1195	170	21	forensic	forensic	ADJ
ajbmeb-1195	170	22	methods	method	NOUN
ajbmeb-1195	170	23	.	.	PUNCT
ajbmeb-1195	171	1	b.	b.	PROPN
ajbmeb-1195	172	1	it	it	PRON
ajbmeb-1195	172	2	is	be	AUX
ajbmeb-1195	172	3	also	also	ADV
ajbmeb-1195	172	4	suggested	suggest	VERB
ajbmeb-1195	172	5	that	that	SCONJ
ajbmeb-1195	172	6	the	the	DET
ajbmeb-1195	172	7	administration	administration	NOUN
ajbmeb-1195	172	8	make	make	VERB
ajbmeb-1195	172	9	an	an	DET
ajbmeb-1195	172	10	effort	effort	NOUN
ajbmeb-1195	172	11	to	to	PART
ajbmeb-1195	172	12	keep	keep	VERB
ajbmeb-1195	172	13	up	up	ADP
ajbmeb-1195	172	14	with	with	ADP
ajbmeb-1195	172	15	the	the	DET
ajbmeb-1195	172	16	latest	late	ADJ
ajbmeb-1195	172	17	technical	technical	ADJ
ajbmeb-1195	172	18	developments	development	NOUN
ajbmeb-1195	172	19	so	so	SCONJ
ajbmeb-1195	172	20	that	that	SCONJ
ajbmeb-1195	172	21	the	the	DET
ajbmeb-1195	172	22	institution	institution	NOUN
ajbmeb-1195	172	23	may	may	AUX
ajbmeb-1195	172	24	easily	easily	ADV
ajbmeb-1195	172	25	incorporate	incorporate	VERB
ajbmeb-1195	172	26	any	any	DET
ajbmeb-1195	172	27	necessary	necessary	ADJ
ajbmeb-1195	172	28	modifications	modification	NOUN
ajbmeb-1195	172	29	into	into	ADP
ajbmeb-1195	172	30	its	its	PRON
ajbmeb-1195	172	31	established	establish	VERB
ajbmeb-1195	172	32	procedures	procedure	NOUN
ajbmeb-1195	172	33	.	.	PUNCT
ajbmeb-1195	173	1	c.	c.	NOUN
ajbmeb-1195	173	2	when	when	SCONJ
ajbmeb-1195	173	3	fraud	fraud	NOUN
ajbmeb-1195	173	4	is	be	AUX
ajbmeb-1195	173	5	discovered	discover	VERB
ajbmeb-1195	173	6	,	,	PUNCT
ajbmeb-1195	173	7	proper	proper	ADJ
ajbmeb-1195	173	8	sanctions	sanction	NOUN
ajbmeb-1195	173	9	need	need	VERB
ajbmeb-1195	173	10	to	to	PART
ajbmeb-1195	173	11	be	be	AUX
ajbmeb-1195	173	12	implemented	implement	VERB
ajbmeb-1195	173	13	.	.	PUNCT
ajbmeb-1195	174	1	d.	d.	PROPN
ajbmeb-1195	174	2	to	to	PART
ajbmeb-1195	174	3	reduce	reduce	VERB
ajbmeb-1195	174	4	fraud	fraud	NOUN
ajbmeb-1195	174	5	,	,	PUNCT
ajbmeb-1195	174	6	which	which	PRON
ajbmeb-1195	174	7	has	have	VERB
ajbmeb-1195	174	8	a	a	DET
ajbmeb-1195	174	9	beneficial	beneficial	ADJ
ajbmeb-1195	174	10	impact	impact	NOUN
ajbmeb-1195	174	11	on	on	ADP
ajbmeb-1195	174	12	organisational	organisational	ADJ
ajbmeb-1195	174	13	performance	performance	NOUN
ajbmeb-1195	174	14	,	,	PUNCT
ajbmeb-1195	174	15	the	the	DET
ajbmeb-1195	174	16	study	study	NOUN
ajbmeb-1195	174	17	suggests	suggest	VERB
ajbmeb-1195	174	18	that	that	SCONJ
ajbmeb-1195	174	19	tertiary	tertiary	ADJ
ajbmeb-1195	174	20	institution	institution	NOUN
ajbmeb-1195	174	21	management	management	NOUN
ajbmeb-1195	174	22	place	place	VERB
ajbmeb-1195	174	23	a	a	DET
ajbmeb-1195	174	24	greater	great	ADJ
ajbmeb-1195	174	25	emphasis	emphasis	NOUN
ajbmeb-1195	174	26	on	on	ADP
ajbmeb-1195	174	27	and	and	CCONJ
ajbmeb-1195	174	28	investment	investment	NOUN
ajbmeb-1195	174	29	in	in	ADP
ajbmeb-1195	174	30	forensic	forensic	ADJ
ajbmeb-1195	174	31	audits	audits	NOUN
ajbmeb-1195	174	32	and	and	CCONJ
ajbmeb-1195	174	33	data	datum	NOUN
ajbmeb-1195	174	34	mining	mining	NOUN
ajbmeb-1195	174	35	.	.	PUNCT
ajbmeb-1195	175	1	e.	e.	PROPN
ajbmeb-1195	175	2	furthermore	furthermore	ADV
ajbmeb-1195	175	3	,	,	PUNCT
ajbmeb-1195	175	4	it	it	PRON
ajbmeb-1195	175	5	is	be	AUX
ajbmeb-1195	175	6	recommended	recommend	VERB
ajbmeb-1195	175	7	that	that	SCONJ
ajbmeb-1195	175	8	the	the	DET
ajbmeb-1195	175	9	institution	institution	NOUN
ajbmeb-1195	175	10	should	should	AUX
ajbmeb-1195	175	11	put	put	VERB
ajbmeb-1195	175	12	in	in	ADP
ajbmeb-1195	175	13	place	place	NOUN
ajbmeb-1195	175	14	various	various	ADJ
ajbmeb-1195	175	15	types	type	NOUN
ajbmeb-1195	175	16	of	of	ADP
ajbmeb-1195	175	17	fraud	fraud	NOUN
ajbmeb-1195	175	18	detection	detection	NOUN
ajbmeb-1195	175	19	and	and	CCONJ
ajbmeb-1195	175	20	prevention	prevention	NOUN
ajbmeb-1195	175	21	techniques	technique	NOUN
ajbmeb-1195	175	22	provide	provide	VERB
ajbmeb-1195	175	23	training	training	NOUN
ajbmeb-1195	175	24	programmes	programme	NOUN
ajbmeb-1195	175	25	for	for	ADP
ajbmeb-1195	175	26	employees	employee	NOUN
ajbmeb-1195	175	27	and	and	CCONJ
ajbmeb-1195	175	28	educate	educate	VERB
ajbmeb-1195	175	29	them	they	PRON
ajbmeb-1195	175	30	on	on	ADP
ajbmeb-1195	175	31	how	how	SCONJ
ajbmeb-1195	175	32	to	to	PART
ajbmeb-1195	175	33	detect	detect	VERB
ajbmeb-1195	175	34	and	and	CCONJ
ajbmeb-1195	175	35	prevent	prevent	VERB
ajbmeb-1195	175	36	frauds	fraud	NOUN
ajbmeb-1195	175	37	.	.	PUNCT
ajbmeb-1195	176	1	f.	f.	PROPN
ajbmeb-1195	176	2	also	also	ADV
ajbmeb-1195	176	3	,	,	PUNCT
ajbmeb-1195	176	4	attractive	attractive	ADJ
ajbmeb-1195	176	5	bonus	bonus	NOUN
ajbmeb-1195	176	6	schemes	scheme	NOUN
ajbmeb-1195	176	7	and	and	CCONJ
ajbmeb-1195	176	8	incentives	incentive	NOUN
ajbmeb-1195	176	9	should	should	AUX
ajbmeb-1195	176	10	be	be	AUX
ajbmeb-1195	176	11	considered	consider	VERB
ajbmeb-1195	176	12	for	for	SCONJ
ajbmeb-1195	176	13	academic	academic	ADJ
ajbmeb-1195	176	14	and	and	CCONJ
ajbmeb-1195	176	15	nonacademic	nonacademic	ADJ
ajbmeb-1195	176	16	staff	staff	NOUN
ajbmeb-1195	176	17	to	to	PART
ajbmeb-1195	176	18	reduce	reduce	VERB
ajbmeb-1195	176	19	if	if	SCONJ
ajbmeb-1195	176	20	not	not	PART
ajbmeb-1195	176	21	eliminates	eliminate	VERB
ajbmeb-1195	176	22	employee	employee	NOUN
ajbmeb-1195	176	23	’s	’s	PART
ajbmeb-1195	176	24	opportunity	opportunity	NOUN
ajbmeb-1195	176	25	to	to	PART
ajbmeb-1195	176	26	commit	commit	VERB
ajbmeb-1195	176	27	fraud	fraud	NOUN
ajbmeb-1195	176	28	.	.	PUNCT
ajbmeb-1195	177	1	american	american	ADJ
ajbmeb-1195	177	2	journal	journal	PROPN
ajbmeb-1195	177	3	of	of	ADP
ajbmeb-1195	177	4	business	business	NOUN
ajbmeb-1195	177	5	management	management	NOUN
ajbmeb-1195	177	6	,	,	PUNCT
ajbmeb-1195	177	7	economics	economic	NOUN
ajbmeb-1195	177	8	and	and	CCONJ
ajbmeb-1195	177	9	banking	banking	NOUN
ajbmeb-1195	177	10	volume	volume	NOUN
ajbmeb-1195	177	11	16	16	NUM
ajbmeb-1195	177	12	sep	sep	PROPN
ajbmeb-1195	177	13	,	,	PUNCT
ajbmeb-1195	177	14	2023	2023	NUM
ajbmeb-1195	177	15	p	p	NOUN
ajbmeb-1195	177	16	a	a	PRON
ajbmeb-1195	177	17	g	g	NOUN
ajbmeb-1195	177	18	e	e	NOUN
ajbmeb-1195	177	19	|	|	ADV
ajbmeb-1195	177	20	67	67	NUM
ajbmeb-1195	177	21	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-1195	177	22	references	reference	NOUN
ajbmeb-1195	177	23	1	1	NUM
ajbmeb-1195	177	24	.	.	PUNCT
ajbmeb-1195	177	25	adesina	adesina	PROPN
ajbmeb-1195	177	26	,	,	PUNCT
ajbmeb-1195	177	27	k.	k.	PROPN
ajbmeb-1195	177	28	,	,	PUNCT
ajbmeb-1195	177	29	erin	erin	PROPN
ajbmeb-1195	177	30	,	,	PUNCT
ajbmeb-1195	177	31	o.	o.	PROPN
ajbmeb-1195	177	32	,	,	PUNCT
ajbmeb-1195	177	33	ajetunmobi	ajetunmobi	PROPN
ajbmeb-1195	177	34	,	,	PUNCT
ajbmeb-1195	177	35	o.	o.	PROPN
ajbmeb-1195	177	36	,	,	PUNCT
ajbmeb-1195	177	37	ilogho	ilogho	NOUN
ajbmeb-1195	177	38	,	,	PUNCT
ajbmeb-1195	177	39	s.	s.	PROPN
ajbmeb-1195	177	40	,	,	PUNCT
ajbmeb-1195	177	41	&	&	CCONJ
ajbmeb-1195	177	42	asiriuwa	asiriuwa	ADJ
ajbmeb-1195	177	43	,	,	PUNCT
ajbmeb-1195	177	44	o.	o.	PROPN
ajbmeb-1195	177	45	(	(	PUNCT
ajbmeb-1195	177	46	2020	2020	NUM
ajbmeb-1195	177	47	)	)	PUNCT
ajbmeb-1195	177	48	.	.	PUNCT
ajbmeb-1195	178	1	does	do	VERB
ajbmeb-1195	178	2	forensic	forensic	ADJ
ajbmeb-1195	178	3	audit	audit	NOUN
ajbmeb-1195	178	4	fraud	fraud	NOUN
ajbmeb-1195	178	5	control	control	NOUN
ajbmeb-1195	178	6	;	;	PUNCT
ajbmeb-1195	178	7	evidence	evidence	NOUN
ajbmeb-1195	178	8	from	from	ADP
ajbmeb-1195	178	9	nigeria	nigeria	PROPN
ajbmeb-1195	178	10	deposit	deposit	NOUN
ajbmeb-1195	178	11	money	money	NOUN
ajbmeb-1195	178	12	banks	bank	NOUN
ajbmeb-1195	178	13	.	.	PUNCT
ajbmeb-1195	179	1	bank	bank	NOUN
ajbmeb-1195	179	2	and	and	CCONJ
ajbmeb-1195	179	3	bank	bank	NOUN
ajbmeb-1195	179	4	system	system	NOUN
ajbmeb-1195	179	5	,	,	PUNCT
ajbmeb-1195	179	6	15(2	15(2	NUM
ajbmeb-1195	179	7	)	)	PUNCT
ajbmeb-1195	179	8	,	,	PUNCT
ajbmeb-1195	179	9	214	214	NUM
ajbmeb-1195	179	10	-	-	SYM
ajbmeb-1195	179	11	229	229	NUM
ajbmeb-1195	179	12	.	.	PUNCT
ajbmeb-1195	180	1	2	2	NUM
ajbmeb-1195	180	2	.	.	X
ajbmeb-1195	180	3	ahmed	ahmed	PROPN
ajbmeb-1195	180	4	,	,	PUNCT
ajbmeb-1195	180	5	a.	a.	NOUN
ajbmeb-1195	180	6	i.	i.	PROPN
ajbmeb-1195	180	7	(	(	PUNCT
ajbmeb-1195	180	8	2017	2017	NUM
ajbmeb-1195	180	9	)	)	PUNCT
ajbmeb-1195	180	10	.	.	PUNCT
ajbmeb-1195	181	1	the	the	DET
ajbmeb-1195	181	2	study	study	NOUN
ajbmeb-1195	181	3	of	of	ADP
ajbmeb-1195	181	4	the	the	DET
ajbmeb-1195	181	5	effects	effect	NOUN
ajbmeb-1195	181	6	of	of	ADP
ajbmeb-1195	181	7	forensic	forensic	ADJ
ajbmeb-1195	181	8	accounting	accounting	NOUN
ajbmeb-1195	181	9	and	and	CCONJ
ajbmeb-1195	181	10	fraud	fraud	NOUN
ajbmeb-1195	181	11	detection	detection	NOUN
ajbmeb-1195	181	12	/	/	SYM
ajbmeb-1195	181	13	prevention	prevention	NOUN
ajbmeb-1195	181	14	for	for	ADP
ajbmeb-1195	181	15	financial	financial	ADJ
ajbmeb-1195	181	16	management	management	NOUN
ajbmeb-1195	181	17	performance	performance	NOUN
ajbmeb-1195	181	18	in	in	ADP
ajbmeb-1195	181	19	public	public	ADJ
ajbmeb-1195	181	20	sector	sector	NOUN
ajbmeb-1195	181	21	in	in	ADP
ajbmeb-1195	181	22	nigeria	nigeria	PROPN
ajbmeb-1195	181	23	:	:	PUNCT
ajbmeb-1195	181	24	a	a	DET
ajbmeb-1195	181	25	way	way	NOUN
ajbmeb-1195	181	26	forward	forward	ADV
ajbmeb-1195	181	27	.	.	PUNCT
ajbmeb-1195	182	1	world	world	NOUN
ajbmeb-1195	182	2	wide	wide	ADJ
ajbmeb-1195	182	3	journal	journal	NOUN
ajbmeb-1195	182	4	of	of	ADP
ajbmeb-1195	182	5	multidisciplinary	multidisciplinary	ADJ
ajbmeb-1195	182	6	research	research	NOUN
ajbmeb-1195	182	7	and	and	CCONJ
ajbmeb-1195	182	8	development	development	NOUN
ajbmeb-1195	182	9	,	,	PUNCT
ajbmeb-1195	182	10	3(12	3(12	NUM
ajbmeb-1195	182	11	)	)	PUNCT
ajbmeb-1195	182	12	,	,	PUNCT
ajbmeb-1195	182	13	107	107	NUM
ajbmeb-1195	182	14	-	-	SYM
ajbmeb-1195	182	15	202	202	NUM
ajbmeb-1195	182	16	.	.	PUNCT
ajbmeb-1195	183	1	3	3	X
ajbmeb-1195	183	2	.	.	X
ajbmeb-1195	183	3	akintoye	akintoye	PROPN
ajbmeb-1195	183	4	,	,	PUNCT
ajbmeb-1195	183	5	i.	i.	PROPN
ajbmeb-1195	183	6	r.	r.	PROPN
ajbmeb-1195	183	7	(	(	PUNCT
ajbmeb-1195	183	8	2008	2008	NUM
ajbmeb-1195	183	9	)	)	PUNCT
ajbmeb-1195	183	10	.	.	PUNCT
ajbmeb-1195	184	1	the	the	DET
ajbmeb-1195	184	2	basics	basic	NOUN
ajbmeb-1195	184	3	of	of	ADP
ajbmeb-1195	184	4	environmental	environmental	ADJ
ajbmeb-1195	184	5	and	and	CCONJ
ajbmeb-1195	184	6	forensic	forensic	ADJ
ajbmeb-1195	184	7	accounting	accounting	NOUN
ajbmeb-1195	184	8	,	,	PUNCT
ajbmeb-1195	184	9	unique	unique	ADJ
ajbmeb-1195	184	10	educational	educational	ADJ
ajbmeb-1195	184	11	publishers	publisher	NOUN
ajbmeb-1195	184	12	.	.	PUNCT
ajbmeb-1195	185	1	4	4	X
ajbmeb-1195	185	2	.	.	X
ajbmeb-1195	185	3	arokiasamy	arokiasamy	PROPN
ajbmeb-1195	185	4	,	,	PUNCT
ajbmeb-1195	185	5	l.	l.	PROPN
ajbmeb-1195	185	6	,	,	PUNCT
ajbmeb-1195	185	7	&	&	CCONJ
ajbmeb-1195	185	8	cristal	cristal	PROPN
ajbmeb-1195	185	9	-	-	PUNCT
ajbmeb-1195	185	10	lee	lee	PROPN
ajbmeb-1195	185	11	,	,	PUNCT
ajbmeb-1195	185	12	s.	s.	PROPN
ajbmeb-1195	185	13	(	(	PUNCT
ajbmeb-1195	185	14	2009	2009	NUM
ajbmeb-1195	185	15	)	)	PUNCT
ajbmeb-1195	185	16	.	.	PUNCT
ajbmeb-1195	186	1	forensic	forensic	ADJ
ajbmeb-1195	186	2	accounting	accounting	NOUN
ajbmeb-1195	186	3	:	:	PUNCT
ajbmeb-1195	186	4	public	public	ADJ
ajbmeb-1195	186	5	acceptance	acceptance	NOUN
ajbmeb-1195	186	6	towards	towards	ADP
ajbmeb-1195	186	7	occurrence	occurrence	NOUN
ajbmeb-1195	186	8	of	of	ADP
ajbmeb-1195	186	9	fraud	fraud	NOUN
ajbmeb-1195	186	10	detection	detection	NOUN
ajbmeb-1195	186	11	.	.	PUNCT
ajbmeb-1195	187	1	international	international	ADJ
ajbmeb-1195	187	2	journal	journal	PROPN
ajbmeb-1195	187	3	of	of	ADP
ajbmeb-1195	187	4	business	business	NOUN
ajbmeb-1195	187	5	and	and	CCONJ
ajbmeb-1195	187	6	management	management	NOUN
ajbmeb-1195	187	7	,	,	PUNCT
ajbmeb-1195	187	8	42(1	42(1	NOUN
ajbmeb-1195	187	9	)	)	PUNCT
ajbmeb-1195	187	10	,	,	PUNCT
ajbmeb-1195	187	11	145	145	NUM
ajbmeb-1195	187	12	-	-	SYM
ajbmeb-1195	187	13	160	160	NUM
ajbmeb-1195	187	14	.	.	NOUN
ajbmeb-1195	187	15	5	5	NUM
ajbmeb-1195	187	16	.	.	X
ajbmeb-1195	188	1	assaf	assaf	PROPN
ajbmeb-1195	188	2	neto	neto	PROPN
ajbmeb-1195	188	3	,	,	PUNCT
ajbmeb-1195	188	4	a.	a.	NOUN
ajbmeb-1195	188	5	(	(	PUNCT
ajbmeb-1195	188	6	2010	2010	NUM
ajbmeb-1195	188	7	)	)	PUNCT
ajbmeb-1195	188	8	.	.	PUNCT
ajbmeb-1195	189	1	finanças	finanças	NOUN
ajbmeb-1195	189	2	corporativas	corporativas	PROPN
ajbmeb-1195	189	3	e	e	PROPN
ajbmeb-1195	189	4	valor	valor	NOUN
ajbmeb-1195	189	5	.	.	PUNCT
ajbmeb-1195	190	1	5	5	NUM
ajbmeb-1195	190	2	ed	ed	NOUN
ajbmeb-1195	190	3	.	.	PROPN
ajbmeb-1195	191	1	são	são	PROPN
ajbmeb-1195	191	2	paulo	paulo	PROPN
ajbmeb-1195	191	3	:	:	PUNCT
ajbmeb-1195	192	1	atlas	atlas	PROPN
ajbmeb-1195	192	2	.	.	PROPN
ajbmeb-1195	193	1	6	6	X
ajbmeb-1195	193	2	.	.	X
ajbmeb-1195	193	3	bhasin	bhasin	PROPN
ajbmeb-1195	193	4	,	,	PUNCT
ajbmeb-1195	193	5	m.	m.	NOUN
ajbmeb-1195	193	6	l.	l.	PROPN
ajbmeb-1195	193	7	(	(	PUNCT
ajbmeb-1195	193	8	2013	2013	NUM
ajbmeb-1195	193	9	)	)	PUNCT
ajbmeb-1195	193	10	.	.	PUNCT
ajbmeb-1195	194	1	integrating	integrate	VERB
ajbmeb-1195	194	2	corporate	corporate	ADJ
ajbmeb-1195	194	3	governance	governance	NOUN
ajbmeb-1195	194	4	and	and	CCONJ
ajbmeb-1195	194	5	forensic	forensic	ADJ
ajbmeb-1195	194	6	accounting	accounting	NOUN
ajbmeb-1195	194	7	:	:	PUNCT
ajbmeb-1195	194	8	a	a	DET
ajbmeb-1195	194	9	study	study	NOUN
ajbmeb-1195	194	10	of	of	ADP
ajbmeb-1195	194	11	an	an	DET
ajbmeb-1195	194	12	asian	asian	ADJ
ajbmeb-1195	194	13	country	country	NOUN
ajbmeb-1195	194	14	.	.	PUNCT
ajbmeb-1195	195	1	international	international	ADJ
ajbmeb-1195	195	2	journal	journal	PROPN
ajbmeb-1195	195	3	of	of	ADP
ajbmeb-1195	195	4	management	management	NOUN
ajbmeb-1195	195	5	sciences	sciences	PROPN
ajbmeb-1195	195	6	and	and	CCONJ
ajbmeb-1195	195	7	business	business	NOUN
ajbmeb-1195	195	8	research	research	NOUN
ajbmeb-1195	195	9	,	,	PUNCT
ajbmeb-1195	195	10	6(1	6(1	NUM
ajbmeb-1195	195	11	)	)	PUNCT
ajbmeb-1195	195	12	,	,	PUNCT
ajbmeb-1195	195	13	3152	3152	NUM
ajbmeb-1195	195	14	.	.	PUNCT
ajbmeb-1195	196	1	7	7	X
ajbmeb-1195	196	2	.	.	X
ajbmeb-1195	196	3	bhasin	bhasin	PROPN
ajbmeb-1195	196	4	,	,	PUNCT
ajbmeb-1195	196	5	m.	m.	NOUN
ajbmeb-1195	196	6	l.	l.	PROPN
ajbmeb-1195	196	7	(	(	PUNCT
ajbmeb-1195	196	8	2016	2016	NUM
ajbmeb-1195	196	9	)	)	PUNCT
ajbmeb-1195	196	10	.	.	PUNCT
ajbmeb-1195	197	1	corporate	corporate	ADJ
ajbmeb-1195	197	2	governance	governance	NOUN
ajbmeb-1195	197	3	and	and	CCONJ
ajbmeb-1195	197	4	forensic	forensic	ADJ
ajbmeb-1195	197	5	accountants	accountant	NOUN
ajbmeb-1195	197	6	’	'	PUNCT
ajbmeb-1195	197	7	role	role	NOUN
ajbmeb-1195	197	8	:	:	PUNCT
ajbmeb-1195	197	9	global	global	ADJ
ajbmeb-1195	197	10	regulatory	regulatory	ADJ
ajbmeb-1195	197	11	action	action	NOUN
ajbmeb-1195	197	12	scenario	scenario	NOUN
ajbmeb-1195	197	13	.	.	PUNCT
ajbmeb-1195	198	1	international	international	ADJ
ajbmeb-1195	198	2	journal	journal	PROPN
ajbmeb-1195	198	3	of	of	ADP
ajbmeb-1195	198	4	accounting	accounting	NOUN
ajbmeb-1195	198	5	research	research	NOUN
ajbmeb-1195	198	6	,	,	PUNCT
ajbmeb-1195	198	7	1(1	1(1	NUM
ajbmeb-1195	198	8	)	)	PUNCT
ajbmeb-1195	198	9	,	,	PUNCT
ajbmeb-1195	198	10	54	54	NUM
ajbmeb-1195	198	11	-	-	SYM
ajbmeb-1195	198	12	86	86	NUM
ajbmeb-1195	198	13	.	.	NOUN
ajbmeb-1195	199	1	8	8	NUM
ajbmeb-1195	199	2	.	.	PUNCT
ajbmeb-1195	199	3	borba	borba	PROPN
ajbmeb-1195	199	4	,	,	PUNCT
ajbmeb-1195	199	5	p.	p.	NOUN
ajbmeb-1195	199	6	&	&	CCONJ
ajbmeb-1195	199	7	da	da	PROPN
ajbmeb-1195	199	8	,	,	PUNCT
ajbmeb-1195	199	9	r.	r.	PROPN
ajbmeb-1195	199	10	f.	f.	PROPN
ajbmeb-1195	199	11	(	(	PUNCT
ajbmeb-1195	199	12	2005	2005	NUM
ajbmeb-1195	199	13	)	)	PUNCT
ajbmeb-1195	199	14	.	.	PUNCT
ajbmeb-1195	200	1	relação	relação	PROPN
ajbmeb-1195	200	2	entre	entre	PROPN
ajbmeb-1195	200	3	desempenho	desempenho	PROPN
ajbmeb-1195	200	4	social	social	ADJ
ajbmeb-1195	200	5	corporativo	corporativo	PROPN
ajbmeb-1195	200	6	e	e	PROPN
ajbmeb-1195	200	7	desempenho	desempenho	PROPN
ajbmeb-1195	200	8	financeiro	financeiro	PROPN
ajbmeb-1195	200	9	de	de	PROPN
ajbmeb-1195	200	10	empresas	empresas	PROPN
ajbmeb-1195	200	11	no	no	DET
ajbmeb-1195	200	12	brasil	brasil	PROPN
ajbmeb-1195	200	13	.	.	PUNCT
ajbmeb-1195	201	1	dissertação	dissertação	PROPN
ajbmeb-1195	201	2	de	de	PROPN
ajbmeb-1195	201	3	mestrado	mestrado	PROPN
ajbmeb-1195	201	4	em	em	PRON
ajbmeb-1195	201	5	administração	administração	PROPN
ajbmeb-1195	201	6	,	,	PUNCT
ajbmeb-1195	201	7	universidade	universidade	PROPN
ajbmeb-1195	201	8	de	de	PROPN
ajbmeb-1195	201	9	são	são	PROPN
ajbmeb-1195	201	10	paulo	paulo	PROPN
ajbmeb-1195	201	11	,	,	PUNCT
ajbmeb-1195	201	12	são	são	PROPN
ajbmeb-1195	201	13	paulo	paulo	PROPN
ajbmeb-1195	201	14	,	,	PUNCT
ajbmeb-1195	201	15	sp	sp	NOUN
ajbmeb-1195	201	16	,	,	PUNCT
ajbmeb-1195	201	17	brasil	brasil	PROPN
ajbmeb-1195	201	18	9	9	NUM
ajbmeb-1195	201	19	.	.	PUNCT
ajbmeb-1195	202	1	clement	clement	PROPN
ajbmeb-1195	202	2	,	,	PUNCT
ajbmeb-1195	202	3	o.	o.	PROPN
ajbmeb-1195	202	4	o.	o.	PROPN
ajbmeb-1195	202	5	,	,	PUNCT
ajbmeb-1195	202	6	&	&	CCONJ
ajbmeb-1195	202	7	comfort	comfort	PROPN
ajbmeb-1195	202	8	,	,	PUNCT
ajbmeb-1195	202	9	t.	t.	NOUN
ajbmeb-1195	202	10	o.	o.	PROPN
ajbmeb-1195	202	11	(	(	PUNCT
ajbmeb-1195	202	12	2018	2018	NUM
ajbmeb-1195	202	13	)	)	PUNCT
ajbmeb-1195	202	14	.	.	PUNCT
ajbmeb-1195	203	1	impact	impact	NOUN
ajbmeb-1195	203	2	of	of	ADP
ajbmeb-1195	203	3	forensic	forensic	ADJ
ajbmeb-1195	203	4	accounting	accounting	NOUN
ajbmeb-1195	203	5	and	and	CCONJ
ajbmeb-1195	203	6	investigation	investigation	NOUN
ajbmeb-1195	203	7	on	on	ADP
ajbmeb-1195	203	8	corporate	corporate	ADJ
ajbmeb-1195	203	9	governance	governance	NOUN
ajbmeb-1195	203	10	in	in	ADP
ajbmeb-1195	203	11	ekiti	ekiti	PROPN
ajbmeb-1195	203	12	state	state	NOUN
ajbmeb-1195	203	13	.	.	PUNCT
ajbmeb-1195	204	1	journal	journal	PROPN
ajbmeb-1195	204	2	of	of	ADP
ajbmeb-1195	204	3	accounting	accounting	NOUN
ajbmeb-1195	204	4	,	,	PUNCT
ajbmeb-1195	204	5	business	business	NOUN
ajbmeb-1195	204	6	and	and	CCONJ
ajbmeb-1195	204	7	finance	finance	NOUN
ajbmeb-1195	204	8	research	research	NOUN
ajbmeb-1195	204	9	,	,	PUNCT
ajbmeb-1195	204	10	4(1	4(1	NOUN
ajbmeb-1195	204	11	)	)	PUNCT
ajbmeb-1195	204	12	,	,	PUNCT
ajbmeb-1195	204	13	28	28	NUM
ajbmeb-1195	204	14	-	-	SYM
ajbmeb-1195	204	15	36	36	NUM
ajbmeb-1195	204	16	.	.	PUNCT
ajbmeb-1195	204	17	10	10	NUM
ajbmeb-1195	204	18	.	.	PUNCT
ajbmeb-1195	205	1	cletus	cletus	NOUN
ajbmeb-1195	205	2	,	,	PUNCT
ajbmeb-1195	205	3	o.	o.	PROPN
ajbmeb-1195	205	4	a.	a.	PROPN
ajbmeb-1195	205	5	,	,	PUNCT
ajbmeb-1195	205	6	&	&	CCONJ
ajbmeb-1195	205	7	ironkwe	ironkwe	ADJ
ajbmeb-1195	205	8	,	,	PUNCT
ajbmeb-1195	205	9	u.	u.	NOUN
ajbmeb-1195	205	10	(	(	PUNCT
ajbmeb-1195	205	11	2014	2014	NUM
ajbmeb-1195	205	12	)	)	PUNCT
ajbmeb-1195	205	13	.	.	PUNCT
ajbmeb-1195	206	1	forensic	forensic	ADJ
ajbmeb-1195	206	2	auditing	auditing	NOUN
ajbmeb-1195	206	3	techniques	technique	NOUN
ajbmeb-1195	206	4	and	and	CCONJ
ajbmeb-1195	206	5	fraudulent	fraudulent	ADJ
ajbmeb-1195	206	6	practices	practice	NOUN
ajbmeb-1195	206	7	of	of	ADP
ajbmeb-1195	206	8	public	public	ADJ
ajbmeb-1195	206	9	institutions	institution	NOUN
ajbmeb-1195	206	10	in	in	ADP
ajbmeb-1195	206	11	nigeria	nigeria	PROPN
ajbmeb-1195	206	12	.	.	PUNCT
ajbmeb-1195	207	1	journal	journal	PROPN
ajbmeb-1195	207	2	of	of	ADP
ajbmeb-1195	207	3	modern	modern	ADJ
ajbmeb-1195	207	4	accounting	accounting	NOUN
ajbmeb-1195	207	5	and	and	CCONJ
ajbmeb-1195	207	6	auditing	auditing	NOUN
ajbmeb-1195	207	7	,	,	PUNCT
ajbmeb-1195	207	8	10(4	10(4	NUM
ajbmeb-1195	207	9	)	)	PUNCT
ajbmeb-1195	207	10	,	,	PUNCT
ajbmeb-1195	207	11	451	451	NUM
ajbmeb-1195	207	12	-	-	SYM
ajbmeb-1195	207	13	459	459	NUM
ajbmeb-1195	207	14	.	.	PUNCT
ajbmeb-1195	208	1	11	11	NUM
ajbmeb-1195	208	2	.	.	PUNCT
ajbmeb-1195	209	1	degboro	degboro	PROPN
ajbmeb-1195	209	2	,	,	PUNCT
ajbmeb-1195	209	3	d.	d.	PROPN
ajbmeb-1195	209	4	,	,	PUNCT
ajbmeb-1195	209	5	&	&	CCONJ
ajbmeb-1195	209	6	olofinsola	olofinsola	PROPN
ajbmeb-1195	209	7	,	,	PUNCT
ajbmeb-1195	209	8	j.	j.	PROPN
ajbmeb-1195	209	9	(	(	PUNCT
ajbmeb-1195	209	10	2007	2007	NUM
ajbmeb-1195	209	11	)	)	PUNCT
ajbmeb-1195	209	12	.	.	PUNCT
ajbmeb-1195	210	1	forensic	forensic	ADJ
ajbmeb-1195	210	2	accountants	accountant	NOUN
ajbmeb-1195	210	3	and	and	CCONJ
ajbmeb-1195	210	4	the	the	DET
ajbmeb-1195	210	5	litigation	litigation	NOUN
ajbmeb-1195	210	6	support	support	NOUN
ajbmeb-1195	210	7	engagement	engagement	NOUN
ajbmeb-1195	210	8	.	.	PUNCT
ajbmeb-1195	211	1	niger	niger	PROPN
ajbmeb-1195	211	2	account	account	PROPN
ajbmeb-1195	211	3	,	,	PUNCT
ajbmeb-1195	211	4	40(2	40(2	NUM
ajbmeb-1195	211	5	)	)	PUNCT
ajbmeb-1195	211	6	,	,	PUNCT
ajbmeb-1195	211	7	49	49	NUM
ajbmeb-1195	211	8	-	-	SYM
ajbmeb-1195	211	9	52	52	NUM
ajbmeb-1195	211	10	.	.	PUNCT
ajbmeb-1195	211	11	12	12	NUM
ajbmeb-1195	211	12	.	.	PUNCT
ajbmeb-1195	212	1	dhar	dhar	PROPN
ajbmeb-1195	212	2	,	,	PUNCT
ajbmeb-1195	212	3	p.	p.	PROPN
ajbmeb-1195	212	4	,	,	PUNCT
ajbmeb-1195	212	5	&	&	CCONJ
ajbmeb-1195	212	6	sarkar	sarkar	PROPN
ajbmeb-1195	212	7	,	,	PUNCT
ajbmeb-1195	212	8	a.	a.	PROPN
ajbmeb-1195	212	9	(	(	PUNCT
ajbmeb-1195	212	10	2010	2010	NUM
ajbmeb-1195	212	11	)	)	PUNCT
ajbmeb-1195	212	12	.	.	PUNCT
ajbmeb-1195	213	1	forensic	forensic	ADJ
ajbmeb-1195	213	2	accounting	accounting	NOUN
ajbmeb-1195	213	3	:	:	PUNCT
ajbmeb-1195	213	4	an	an	DET
ajbmeb-1195	213	5	accountant	accountant	NOUN
ajbmeb-1195	213	6	’s	’s	PART
ajbmeb-1195	213	7	vision	vision	NOUN
ajbmeb-1195	213	8	.	.	PUNCT
ajbmeb-1195	214	1	vidyasagar	vidyasagar	PROPN
ajbmeb-1195	214	2	university	university	PROPN
ajbmeb-1195	214	3	journal	journal	PROPN
ajbmeb-1195	214	4	of	of	ADP
ajbmeb-1195	214	5	commerce	commerce	PROPN
ajbmeb-1195	214	6	,	,	PUNCT
ajbmeb-1195	214	7	15(3	15(3	NUM
ajbmeb-1195	214	8	)	)	PUNCT
ajbmeb-1195	214	9	,	,	PUNCT
ajbmeb-1195	214	10	93	93	NUM
ajbmeb-1195	214	11	-	-	SYM
ajbmeb-1195	214	12	104	104	NUM
ajbmeb-1195	214	13	.	.	PUNCT
ajbmeb-1195	214	14	13	13	NUM
ajbmeb-1195	214	15	.	.	PUNCT
ajbmeb-1195	215	1	efosa	efosa	PROPN
ajbmeb-1195	215	2	,	,	PUNCT
ajbmeb-1195	215	3	e.	e.	PROPN
ajbmeb-1195	215	4	e.	e.	PROPN
ajbmeb-1195	215	5	,	,	PUNCT
ajbmeb-1195	215	6	&	&	CCONJ
ajbmeb-1195	215	7	kingsley	kingsley	PROPN
ajbmeb-1195	215	8	,	,	PUNCT
ajbmeb-1195	215	9	a.	a.	NOUN
ajbmeb-1195	215	10	o.	o.	PROPN
ajbmeb-1195	215	11	o.	o.	PROPN
ajbmeb-1195	215	12	(	(	PUNCT
ajbmeb-1195	215	13	2016	2016	NUM
ajbmeb-1195	215	14	)	)	PUNCT
ajbmeb-1195	215	15	.	.	PUNCT
ajbmeb-1195	216	1	forensic	forensic	ADJ
ajbmeb-1195	216	2	accounting	accounting	NOUN
ajbmeb-1195	216	3	and	and	CCONJ
ajbmeb-1195	216	4	fraud	fraud	NOUN
ajbmeb-1195	216	5	management	management	NOUN
ajbmeb-1195	216	6	:	:	PUNCT
ajbmeb-1195	216	7	evidence	evidence	NOUN
ajbmeb-1195	216	8	from	from	ADP
ajbmeb-1195	216	9	nigeria	nigeria	PROPN
ajbmeb-1195	216	10	.	.	PUNCT
ajbmeb-1195	217	1	igbinedion	igbinedion	PROPN
ajbmeb-1195	217	2	university	university	PROPN
ajbmeb-1195	217	3	journal	journal	NOUN
ajbmeb-1195	217	4	of	of	ADP
ajbmeb-1195	217	5	accounting	accounting	NOUN
ajbmeb-1195	217	6	,	,	PUNCT
ajbmeb-1195	217	7	2(8	2(8	NUM
ajbmeb-1195	217	8	)	)	PUNCT
ajbmeb-1195	217	9	,	,	PUNCT
ajbmeb-1195	217	10	245	245	NUM
ajbmeb-1195	217	11	-	-	SYM
ajbmeb-1195	217	12	308	308	NUM
ajbmeb-1195	217	13	.	.	PUNCT
ajbmeb-1195	218	1	14	14	NUM
ajbmeb-1195	218	2	.	.	PUNCT
ajbmeb-1195	219	1	ekechukwu	ekechukwu	PROPN
ajbmeb-1195	219	2	,	,	PUNCT
ajbmeb-1195	219	3	c.	c.	PROPN
ajbmeb-1195	219	4	,	,	PUNCT
ajbmeb-1195	219	5	ugwu	ugwu	ADV
ajbmeb-1195	219	6	,	,	PUNCT
ajbmeb-1195	219	7	t.	t.	PROPN
ajbmeb-1195	219	8	c.	c.	PROPN
ajbmeb-1195	219	9	,	,	PUNCT
ajbmeb-1195	219	10	&	&	CCONJ
ajbmeb-1195	219	11	mbah	mbah	PROPN
ajbmeb-1195	219	12	,	,	PUNCT
ajbmeb-1195	219	13	p.	p.	PROPN
ajbmeb-1195	219	14	c.	c.	PROPN
ajbmeb-1195	219	15	(	(	PUNCT
ajbmeb-1195	219	16	2018	2018	NUM
ajbmeb-1195	219	17	)	)	PUNCT
ajbmeb-1195	219	18	.	.	PUNCT
ajbmeb-1195	220	1	effect	effect	NOUN
ajbmeb-1195	220	2	of	of	ADP
ajbmeb-1195	220	3	forensic	forensic	ADJ
ajbmeb-1195	220	4	accounting	accounting	NOUN
ajbmeb-1195	220	5	on	on	ADP
ajbmeb-1195	220	6	the	the	DET
ajbmeb-1195	220	7	performance	performance	NOUN
ajbmeb-1195	220	8	of	of	ADP
ajbmeb-1195	220	9	nigerian	nigerian	ADJ
ajbmeb-1195	220	10	banking	banking	NOUN
ajbmeb-1195	220	11	sector	sector	NOUN
ajbmeb-1195	220	12	.	.	PUNCT
ajbmeb-1195	221	1	journal	journal	NOUN
ajbmeb-1195	221	2	on	on	ADP
ajbmeb-1195	221	3	banking	bank	VERB
ajbmeb-1195	221	4	financial	financial	ADJ
ajbmeb-1195	221	5	services	services	PROPN
ajbmeb-1195	221	6	&	&	CCONJ
ajbmeb-1195	221	7	insurance	insurance	PROPN
ajbmeb-1195	221	8	research	research	NOUN
ajbmeb-1195	221	9	,	,	PUNCT
ajbmeb-1195	221	10	8(5	8(5	NUM
ajbmeb-1195	221	11	)	)	PUNCT
ajbmeb-1195	221	12	,	,	PUNCT
ajbmeb-1195	221	13	19	19	NUM
ajbmeb-1195	221	14	-	-	SYM
ajbmeb-1195	221	15	34	34	NUM
ajbmeb-1195	221	16	.	.	NOUN
ajbmeb-1195	221	17	15	15	NUM
ajbmeb-1195	221	18	.	.	X
ajbmeb-1195	222	1	eliezer	eliezer	NOUN
ajbmeb-1195	222	2	,	,	PUNCT
ajbmeb-1195	222	3	o.	o.	PROPN
ajbmeb-1195	222	4	,	,	PUNCT
ajbmeb-1195	222	5	&	&	CCONJ
ajbmeb-1195	222	6	emmanuel	emmanuel	PROPN
ajbmeb-1195	222	7	,	,	PUNCT
ajbmeb-1195	222	8	b.	b.	PROPN
ajbmeb-1195	222	9	(	(	PUNCT
ajbmeb-1195	222	10	2015	2015	NUM
ajbmeb-1195	222	11	)	)	PUNCT
ajbmeb-1195	222	12	.	.	PUNCT
ajbmeb-1195	223	1	the	the	DET
ajbmeb-1195	223	2	relevance	relevance	NOUN
ajbmeb-1195	223	3	of	of	ADP
ajbmeb-1195	223	4	forensic	forensic	ADJ
ajbmeb-1195	223	5	accounting	accounting	NOUN
ajbmeb-1195	223	6	in	in	ADP
ajbmeb-1195	223	7	the	the	DET
ajbmeb-1195	223	8	detection	detection	NOUN
ajbmeb-1195	223	9	and	and	CCONJ
ajbmeb-1195	223	10	prevention	prevention	NOUN
ajbmeb-1195	223	11	of	of	ADP
ajbmeb-1195	223	12	fraud	fraud	NOUN
ajbmeb-1195	223	13	in	in	ADP
ajbmeb-1195	223	14	nigeria	nigeria	PROPN
ajbmeb-1195	223	15	.	.	PUNCT
ajbmeb-1195	224	1	historical	historical	ADJ
ajbmeb-1195	224	2	research	research	NOUN
ajbmeb-1195	224	3	letter	letter	NOUN
ajbmeb-1195	224	4	,	,	PUNCT
ajbmeb-1195	224	5	23	23	NUM
ajbmeb-1195	224	6	,	,	PUNCT
ajbmeb-1195	224	7	17	17	NUM
ajbmeb-1195	224	8	-	-	SYM
ajbmeb-1195	224	9	20	20	NUM
ajbmeb-1195	224	10	.	.	PUNCT
ajbmeb-1195	224	11	16	16	NUM
ajbmeb-1195	224	12	.	.	PUNCT
ajbmeb-1195	225	1	emma	emma	PROPN
ajbmeb-1195	225	2	,	,	PUNCT
ajbmeb-1195	225	3	o.	o.	PROPN
ajbmeb-1195	225	4	,	,	PUNCT
ajbmeb-1195	225	5	adeniyi	adeniyi	ADV
ajbmeb-1195	225	6	,	,	PUNCT
ajbmeb-1195	225	7	s.	s.	PROPN
ajbmeb-1195	225	8	,	,	PUNCT
ajbmeb-1195	225	9	&	&	CCONJ
ajbmeb-1195	225	10	nwankwo	nwankwo	PROPN
ajbmeb-1195	225	11	,	,	PUNCT
ajbmeb-1195	225	12	k.	k.	PROPN
ajbmeb-1195	225	13	n.	n.	PROPN
ajbmeb-1195	225	14	(	(	PUNCT
ajbmeb-1195	225	15	2019	2019	NUM
ajbmeb-1195	225	16	)	)	PUNCT
ajbmeb-1195	225	17	.	.	PUNCT
ajbmeb-1195	226	1	effect	effect	NOUN
ajbmeb-1195	226	2	of	of	ADP
ajbmeb-1195	226	3	forensic	forensic	ADJ
ajbmeb-1195	226	4	auditing	auditing	NOUN
ajbmeb-1195	226	5	on	on	ADP
ajbmeb-1195	226	6	the	the	DET
ajbmeb-1195	226	7	financial	financial	ADJ
ajbmeb-1195	226	8	performance	performance	NOUN
ajbmeb-1195	226	9	of	of	ADP
ajbmeb-1195	226	10	quoted	quote	VERB
ajbmeb-1195	226	11	food	food	NOUN
ajbmeb-1195	226	12	&	&	CCONJ
ajbmeb-1195	226	13	beverage	beverage	NOUN
ajbmeb-1195	226	14	firms	firm	NOUN
ajbmeb-1195	226	15	in	in	ADP
ajbmeb-1195	226	16	nigeria	nigeria	PROPN
ajbmeb-1195	226	17	.	.	PUNCT
ajbmeb-1195	227	1	international	international	ADJ
ajbmeb-1195	227	2	journal	journal	PROPN
ajbmeb-1195	227	3	of	of	ADP
ajbmeb-1195	227	4	innovative	innovative	ADJ
ajbmeb-1195	227	5	finance	finance	NOUN
ajbmeb-1195	227	6	and	and	CCONJ
ajbmeb-1195	227	7	economics	economic	NOUN
ajbmeb-1195	227	8	research	research	NOUN
ajbmeb-1195	227	9	7(4	7(4	NUM
ajbmeb-1195	227	10	)	)	PUNCT
ajbmeb-1195	227	11	,	,	PUNCT
ajbmeb-1195	227	12	21	21	NUM
ajbmeb-1195	227	13	-	-	SYM
ajbmeb-1195	227	14	135	135	NUM
ajbmeb-1195	227	15	.	.	PUNCT
ajbmeb-1195	228	1	www.seahipaj.org	www.seahipaj.org	PROPN
ajbmeb-1195	228	2	17	17	NUM
ajbmeb-1195	228	3	.	.	PUNCT
ajbmeb-1195	229	1	grubor	grubor	PROPN
ajbmeb-1195	229	2	,	,	PUNCT
ajbmeb-1195	229	3	g.	g.	PROPN
ajbmeb-1195	229	4	,	,	PUNCT
ajbmeb-1195	229	5	ristić	ristić	NOUN
ajbmeb-1195	229	6	,	,	PUNCT
ajbmeb-1195	229	7	n.	n.	PROPN
ajbmeb-1195	229	8	&	&	CCONJ
ajbmeb-1195	229	9	simeunović	simeunović	PROPN
ajbmeb-1195	229	10	,	,	PUNCT
ajbmeb-1195	229	11	n.	n.	PROPN
ajbmeb-1195	229	12	(	(	PUNCT
ajbmeb-1195	229	13	2013	2013	NUM
ajbmeb-1195	229	14	)	)	PUNCT
ajbmeb-1195	229	15	.	.	PUNCT
ajbmeb-1195	230	1	integrated	integrate	VERB
ajbmeb-1195	230	2	forensic	forensic	ADJ
ajbmeb-1195	230	3	accounting	accounting	NOUN
ajbmeb-1195	230	4	investigative	investigative	ADJ
ajbmeb-1195	230	5	process	process	NOUN
ajbmeb-1195	230	6	model	model	NOUN
ajbmeb-1195	230	7	in	in	ADP
ajbmeb-1195	230	8	digital	digital	ADJ
ajbmeb-1195	230	9	environment	environment	NOUN
ajbmeb-1195	230	10	.	.	PUNCT
ajbmeb-1195	231	1	international	international	ADJ
ajbmeb-1195	231	2	journal	journal	PROPN
ajbmeb-1195	231	3	of	of	ADP
ajbmeb-1195	231	4	scientific	scientific	ADJ
ajbmeb-1195	231	5	and	and	CCONJ
ajbmeb-1195	231	6	research	research	NOUN
ajbmeb-1195	231	7	publications	publication	NOUN
ajbmeb-1195	231	8	,	,	PUNCT
ajbmeb-1195	231	9	3(12	3(12	NUM
ajbmeb-1195	231	10	)	)	PUNCT
ajbmeb-1195	231	11	,	,	PUNCT
ajbmeb-1195	231	12	1	1	NUM
ajbmeb-1195	231	13	-	-	SYM
ajbmeb-1195	231	14	9	9	NUM
ajbmeb-1195	231	15	.	.	NOUN
ajbmeb-1195	231	16	18	18	NUM
ajbmeb-1195	231	17	.	.	PUNCT
ajbmeb-1195	232	1	howard	howard	PROPN
ajbmeb-1195	232	2	,	,	PUNCT
ajbmeb-1195	232	3	s.	s.	PROPN
ajbmeb-1195	232	4	,	,	PUNCT
ajbmeb-1195	232	5	&	&	CCONJ
ajbmeb-1195	232	6	sheetz	sheetz	PROPN
ajbmeb-1195	232	7	,	,	PUNCT
ajbmeb-1195	232	8	m.	m.	NOUN
ajbmeb-1195	232	9	(	(	PUNCT
ajbmeb-1195	232	10	2006	2006	NUM
ajbmeb-1195	232	11	)	)	PUNCT
ajbmeb-1195	232	12	.	.	PUNCT
ajbmeb-1195	233	1	forensic	forensic	ADJ
ajbmeb-1195	233	2	accounting	accounting	NOUN
ajbmeb-1195	233	3	and	and	CCONJ
ajbmeb-1195	233	4	fraud	fraud	NOUN
ajbmeb-1195	233	5	investigation	investigation	NOUN
ajbmeb-1195	233	6	for	for	ADP
ajbmeb-1195	233	7	non	non	NOUN
ajbmeb-1195	233	8	-	-	NOUN
ajbmeb-1195	233	9	experts	expert	NOUN
ajbmeb-1195	233	10	.	.	PUNCT
ajbmeb-1195	234	1	new	new	PROPN
ajbmeb-1195	234	2	jersey	jersey	PROPN
ajbmeb-1195	234	3	:	:	PUNCT
ajbmeb-1195	234	4	john	john	PROPN
ajbmeb-1195	234	5	wiley	wiley	PROPN
ajbmeb-1195	234	6	and	and	CCONJ
ajbmeb-1195	234	7	sons	sons	PROPN
ajbmeb-1195	234	8	inc	inc	PROPN
ajbmeb-1195	234	9	.	.	PROPN
ajbmeb-1195	234	10	http://www.seahipaj.org/	http://www.seahipaj.org/	PROPN
ajbmeb-1195	235	1	american	american	PROPN
ajbmeb-1195	235	2	journal	journal	PROPN
ajbmeb-1195	235	3	of	of	ADP
ajbmeb-1195	235	4	business	business	NOUN
ajbmeb-1195	235	5	management	management	NOUN
ajbmeb-1195	235	6	,	,	PUNCT
ajbmeb-1195	235	7	economics	economic	NOUN
ajbmeb-1195	235	8	and	and	CCONJ
ajbmeb-1195	235	9	banking	banking	NOUN
ajbmeb-1195	235	10	volume	volume	NOUN
ajbmeb-1195	235	11	16	16	NUM
ajbmeb-1195	235	12	sep	sep	PROPN
ajbmeb-1195	235	13	,	,	PUNCT
ajbmeb-1195	235	14	2023	2023	NUM
ajbmeb-1195	235	15	p	p	NOUN
ajbmeb-1195	235	16	a	a	PRON
ajbmeb-1195	235	17	g	g	NOUN
ajbmeb-1195	235	18	e	e	NOUN
ajbmeb-1195	235	19	|	|	ADV
ajbmeb-1195	235	20	68	68	NUM
ajbmeb-1195	235	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1195	235	22	19	19	NUM
ajbmeb-1195	235	23	.	.	PUNCT
ajbmeb-1195	236	1	jensen	jensen	PROPN
ajbmeb-1195	236	2	,	,	PUNCT
ajbmeb-1195	236	3	m.	m.	PROPN
ajbmeb-1195	236	4	c.	c.	PROPN
ajbmeb-1195	236	5	,	,	PUNCT
ajbmeb-1195	236	6	&	&	CCONJ
ajbmeb-1195	236	7	meckling	meckling	PROPN
ajbmeb-1195	236	8	,	,	PUNCT
ajbmeb-1195	236	9	w.	w.	PROPN
ajbmeb-1195	236	10	h.	h.	PROPN
ajbmeb-1195	236	11	(	(	PUNCT
ajbmeb-1195	236	12	1976	1976	NUM
ajbmeb-1195	236	13	)	)	PUNCT
ajbmeb-1195	236	14	.	.	PUNCT
ajbmeb-1195	237	1	theory	theory	NOUN
ajbmeb-1195	237	2	of	of	ADP
ajbmeb-1195	237	3	the	the	DET
ajbmeb-1195	237	4	firm	firm	NOUN
ajbmeb-1195	237	5	:	:	PUNCT
ajbmeb-1195	237	6	managerial	managerial	ADJ
ajbmeb-1195	237	7	behavior	behavior	NOUN
ajbmeb-1195	237	8	,	,	PUNCT
ajbmeb-1195	237	9	agency	agency	NOUN
ajbmeb-1195	237	10	costs	cost	NOUN
ajbmeb-1195	237	11	,	,	PUNCT
ajbmeb-1195	237	12	and	and	CCONJ
ajbmeb-1195	237	13	ownership	ownership	NOUN
ajbmeb-1195	237	14	structure	structure	NOUN
ajbmeb-1195	237	15	.	.	PUNCT
ajbmeb-1195	238	1	journal	journal	NOUN
ajbmeb-1195	238	2	of	of	ADP
ajbmeb-1195	238	3	financial	financial	ADJ
ajbmeb-1195	238	4	economics	economic	NOUN
ajbmeb-1195	238	5	,	,	PUNCT
ajbmeb-1195	238	6	355–360	355–360	NUM
ajbmeb-1195	238	7	.	.	PROPN
ajbmeb-1195	238	8	20	20	NUM
ajbmeb-1195	238	9	.	.	PUNCT
ajbmeb-1195	239	1	joshi	joshi	PROPN
ajbmeb-1195	239	2	,	,	PUNCT
ajbmeb-1195	239	3	m.	m.	PROPN
ajbmeb-1195	239	4	s.	s.	PROPN
ajbmeb-1195	239	5	(	(	PUNCT
ajbmeb-1195	239	6	2003	2003	NUM
ajbmeb-1195	239	7	)	)	PUNCT
ajbmeb-1195	239	8	.	.	PUNCT
ajbmeb-1195	240	1	definition	definition	NOUN
ajbmeb-1195	240	2	of	of	ADP
ajbmeb-1195	240	3	forensic	forensic	ADJ
ajbmeb-1195	240	4	accounting	accounting	NOUN
ajbmeb-1195	240	5	.	.	PUNCT
ajbmeb-1195	241	1	available	available	ADJ
ajbmeb-1195	241	2	at	at	ADP
ajbmeb-1195	241	3	:	:	PUNCT
ajbmeb-1195	241	4	www.forensicaccounting.com	www.forensicaccounting.com	PROPN
ajbmeb-1195	241	5	21	21	NUM
ajbmeb-1195	241	6	.	.	PUNCT
ajbmeb-1195	242	1	kantardzic	kantardzic	PROPN
ajbmeb-1195	242	2	,	,	PUNCT
ajbmeb-1195	242	3	m.	m.	NOUN
ajbmeb-1195	242	4	(	(	PUNCT
ajbmeb-1195	242	5	2011	2011	NUM
ajbmeb-1195	242	6	)	)	PUNCT
ajbmeb-1195	242	7	.	.	PUNCT
ajbmeb-1195	243	1	data	data	PROPN
ajbmeb-1195	243	2	mining	mining	PROPN
ajbmeb-1195	243	3	:	:	PUNCT
ajbmeb-1195	243	4	concepts	concept	NOUN
ajbmeb-1195	243	5	,	,	PUNCT
ajbmeb-1195	243	6	models	model	NOUN
ajbmeb-1195	243	7	,	,	PUNCT
ajbmeb-1195	243	8	methods	method	NOUN
ajbmeb-1195	243	9	,	,	PUNCT
ajbmeb-1195	243	10	and	and	CCONJ
ajbmeb-1195	243	11	algorithms	algorithm	NOUN
ajbmeb-1195	243	12	.	.	PUNCT
ajbmeb-1195	244	1	john	john	PROPN
ajbmeb-1195	244	2	wiley	wiley	PROPN
ajbmeb-1195	244	3	&	&	CCONJ
ajbmeb-1195	244	4	sons	son	NOUN
ajbmeb-1195	244	5	.	.	PUNCT
ajbmeb-1195	245	1	22	22	NUM
ajbmeb-1195	245	2	.	.	PUNCT
ajbmeb-1195	246	1	krstić	krstić	PROPN
ajbmeb-1195	246	2	,	,	PUNCT
ajbmeb-1195	246	3	j.	j.	PROPN
ajbmeb-1195	246	4	(	(	PUNCT
ajbmeb-1195	246	5	2009	2009	NUM
ajbmeb-1195	246	6	)	)	PUNCT
ajbmeb-1195	246	7	.	.	PUNCT
ajbmeb-1195	247	1	the	the	DET
ajbmeb-1195	247	2	role	role	NOUN
ajbmeb-1195	247	3	of	of	ADP
ajbmeb-1195	247	4	forensic	forensic	ADJ
ajbmeb-1195	247	5	accountants	accountant	NOUN
ajbmeb-1195	247	6	in	in	ADP
ajbmeb-1195	247	7	detecting	detect	VERB
ajbmeb-1195	247	8	frauds	fraud	NOUN
ajbmeb-1195	247	9	in	in	ADP
ajbmeb-1195	247	10	financial	financial	ADJ
ajbmeb-1195	247	11	statements	statement	NOUN
ajbmeb-1195	247	12	.	.	PUNCT
ajbmeb-1195	248	1	facta	facta	PROPN
ajbmeb-1195	248	2	universitatis	universitatis	PROPN
ajbmeb-1195	248	3	-	-	PUNCT
ajbmeb-1195	248	4	series	series	PROPN
ajbmeb-1195	248	5	:	:	PUNCT
ajbmeb-1195	248	6	econ	econ	PROPN
ajbmeb-1195	248	7	.	.	PUNCT
ajbmeb-1195	249	1	org	org	PROPN
ajbmeb-1195	249	2	.	.	PROPN
ajbmeb-1195	249	3	,	,	PUNCT
ajbmeb-1195	249	4	6(3	6(3	NUM
ajbmeb-1195	249	5	)	)	PUNCT
ajbmeb-1195	249	6	,	,	PUNCT
ajbmeb-1195	249	7	295	295	NUM
ajbmeb-1195	249	8	-	-	SYM
ajbmeb-1195	249	9	302	302	NUM
ajbmeb-1195	249	10	.	.	PUNCT
ajbmeb-1195	249	11	23	23	NUM
ajbmeb-1195	249	12	.	.	PUNCT
ajbmeb-1195	250	1	modugu	modugu	NOUN
ajbmeb-1195	250	2	,	,	PUNCT
ajbmeb-1195	250	3	k.	k.	PROPN
ajbmeb-1195	250	4	p.	p.	PROPN
ajbmeb-1195	250	5	,	,	PUNCT
ajbmeb-1195	250	6	&	&	CCONJ
ajbmeb-1195	250	7	anyaduba	anyaduba	PROPN
ajbmeb-1195	250	8	,	,	PUNCT
ajbmeb-1195	250	9	j.	j.	PROPN
ajbmeb-1195	250	10	o.	o.	PROPN
ajbmeb-1195	250	11	(	(	PUNCT
ajbmeb-1195	250	12	2013	2013	NUM
ajbmeb-1195	250	13	)	)	PUNCT
ajbmeb-1195	250	14	.	.	PUNCT
ajbmeb-1195	251	1	forensic	forensic	ADJ
ajbmeb-1195	251	2	accounting	accounting	NOUN
ajbmeb-1195	251	3	and	and	CCONJ
ajbmeb-1195	251	4	financial	financial	ADJ
ajbmeb-1195	251	5	fraud	fraud	NOUN
ajbmeb-1195	251	6	in	in	ADP
ajbmeb-1195	251	7	nigeria	nigeria	PROPN
ajbmeb-1195	251	8	:	:	PUNCT
ajbmeb-1195	251	9	an	an	DET
ajbmeb-1195	251	10	empirical	empirical	ADJ
ajbmeb-1195	251	11	approach	approach	NOUN
ajbmeb-1195	251	12	.	.	PUNCT
ajbmeb-1195	252	1	int	int	NOUN
ajbmeb-1195	252	2	.	.	PUNCT
ajbmeb-1195	253	1	j.	j.	PROPN
ajbmeb-1195	253	2	bus	bus	PROPN
ajbmeb-1195	253	3	.	.	PUNCT
ajbmeb-1195	254	1	soc	soc	PROPN
ajbmeb-1195	254	2	.	.	PUNCT
ajbmeb-1195	255	1	sci	sci	PROPN
ajbmeb-1195	255	2	.	.	PROPN
ajbmeb-1195	255	3	,	,	PUNCT
ajbmeb-1195	255	4	4(7	4(7	NUM
ajbmeb-1195	255	5	)	)	PUNCT
ajbmeb-1195	255	6	,	,	PUNCT
ajbmeb-1195	255	7	281	281	NUM
ajbmeb-1195	255	8	-	-	SYM
ajbmeb-1195	255	9	289	289	NUM
ajbmeb-1195	255	10	.	.	PUNCT
ajbmeb-1195	256	1	24	24	NUM
ajbmeb-1195	256	2	.	.	PUNCT
ajbmeb-1195	257	1	moneva	moneva	PROPN
ajbmeb-1195	257	2	,	,	PUNCT
ajbmeb-1195	257	3	j.	j.	PROPN
ajbmeb-1195	257	4	m.	m.	PROPN
ajbmeb-1195	257	5	,	,	PUNCT
ajbmeb-1195	257	6	&	&	CCONJ
ajbmeb-1195	257	7	ortas	ortas	PROPN
ajbmeb-1195	257	8	,	,	PUNCT
ajbmeb-1195	257	9	e.	e.	PROPN
ajbmeb-1195	257	10	(	(	PUNCT
ajbmeb-1195	257	11	2010	2010	NUM
ajbmeb-1195	257	12	)	)	PUNCT
ajbmeb-1195	257	13	.	.	PUNCT
ajbmeb-1195	258	1	corporate	corporate	ADJ
ajbmeb-1195	258	2	environmental	environmental	ADJ
ajbmeb-1195	258	3	and	and	CCONJ
ajbmeb-1195	258	4	financial	financial	ADJ
ajbmeb-1195	258	5	performance	performance	NOUN
ajbmeb-1195	258	6	:	:	PUNCT
ajbmeb-1195	258	7	a	a	DET
ajbmeb-1195	258	8	multivariate	multivariate	NOUN
ajbmeb-1195	258	9	approach	approach	NOUN
ajbmeb-1195	258	10	.	.	PUNCT
ajbmeb-1195	259	1	industrial	industrial	ADJ
ajbmeb-1195	259	2	management	management	PROPN
ajbmeb-1195	259	3	&	&	CCONJ
ajbmeb-1195	259	4	data	datum	NOUN
ajbmeb-1195	259	5	systems	system	NOUN
ajbmeb-1195	259	6	,	,	PUNCT
ajbmeb-1195	259	7	110(2	110(2	NUM
ajbmeb-1195	259	8	)	)	PUNCT
ajbmeb-1195	259	9	,	,	PUNCT
ajbmeb-1195	259	10	193	193	NUM
ajbmeb-1195	259	11	-	-	SYM
ajbmeb-1195	259	12	210	210	NUM
ajbmeb-1195	259	13	25	25	NUM
ajbmeb-1195	259	14	.	.	PUNCT
ajbmeb-1195	260	1	odelabu	odelabu	PROPN
ajbmeb-1195	260	2	,	,	PUNCT
ajbmeb-1195	260	3	a.	a.	NOUN
ajbmeb-1195	260	4	t.	t.	PROPN
ajbmeb-1195	260	5	(	(	PUNCT
ajbmeb-1195	260	6	2014	2014	NUM
ajbmeb-1195	260	7	)	)	PUNCT
ajbmeb-1195	260	8	.	.	PUNCT
ajbmeb-1195	261	1	effect	effect	NOUN
ajbmeb-1195	261	2	of	of	ADP
ajbmeb-1195	261	3	forensic	forensic	ADJ
ajbmeb-1195	261	4	accounting	accounting	NOUN
ajbmeb-1195	261	5	on	on	ADP
ajbmeb-1195	261	6	the	the	DET
ajbmeb-1195	261	7	financial	financial	ADJ
ajbmeb-1195	261	8	performance	performance	NOUN
ajbmeb-1195	261	9	of	of	ADP
ajbmeb-1195	261	10	commercial	commercial	ADJ
ajbmeb-1195	261	11	banks	bank	NOUN
ajbmeb-1195	261	12	on	on	ADP
ajbmeb-1195	261	13	nigeria	nigeria	PROPN
ajbmeb-1195	261	14	.	.	PUNCT
ajbmeb-1195	262	1	research	research	NOUN
ajbmeb-1195	262	2	journal	journal	PROPN
ajbmeb-1195	262	3	of	of	ADP
ajbmeb-1195	262	4	finance	finance	NOUN
ajbmeb-1195	262	5	and	and	CCONJ
ajbmeb-1195	262	6	accounting	accounting	NOUN
ajbmeb-1195	262	7	,	,	PUNCT
ajbmeb-1195	262	8	5(8	5(8	NUM
ajbmeb-1195	262	9	)	)	PUNCT
ajbmeb-1195	262	10	,	,	PUNCT
ajbmeb-1195	262	11	103	103	NUM
ajbmeb-1195	262	12	-	-	SYM
ajbmeb-1195	262	13	109	109	NUM
ajbmeb-1195	262	14	.	.	NOUN
ajbmeb-1195	262	15	26	26	NUM
ajbmeb-1195	262	16	.	.	PUNCT
ajbmeb-1195	262	17	odunayo	odunayo	PROPN
ajbmeb-1195	262	18	,	,	PUNCT
ajbmeb-1195	262	19	b.	b.	PROPN
ajbmeb-1195	262	20	a.	a.	PROPN
ajbmeb-1195	262	21	(	(	PUNCT
ajbmeb-1195	262	22	2014	2014	NUM
ajbmeb-1195	262	23	)	)	PUNCT
ajbmeb-1195	262	24	.	.	PUNCT
ajbmeb-1195	263	1	fraudulent	fraudulent	ADJ
ajbmeb-1195	263	2	financial	financial	ADJ
ajbmeb-1195	263	3	reporting	reporting	NOUN
ajbmeb-1195	263	4	:	:	PUNCT
ajbmeb-1195	263	5	the	the	DET
ajbmeb-1195	263	6	nigerian	nigerian	ADJ
ajbmeb-1195	263	7	experience	experience	NOUN
ajbmeb-1195	263	8	;	;	PUNCT
ajbmeb-1195	263	9	the	the	DET
ajbmeb-1195	263	10	clute	clute	PROPN
ajbmeb-1195	263	11	institute	institute	PROPN
ajbmeb-1195	263	12	international	international	PROPN
ajbmeb-1195	263	13	conference	conference	PROPN
ajbmeb-1195	263	14	;	;	PUNCT
ajbmeb-1195	263	15	san	san	PROPN
ajbmeb-1195	263	16	antonio	antonio	PROPN
ajbmeb-1195	263	17	texas	texas	PROPN
ajbmeb-1195	263	18	,	,	PUNCT
ajbmeb-1195	263	19	usa	usa	PROPN
ajbmeb-1195	263	20	18	18	NUM
ajbmeb-1195	263	21	-	-	SYM
ajbmeb-1195	263	22	30	30	NUM
ajbmeb-1195	263	23	.	.	PUNCT
ajbmeb-1195	263	24	27	27	NUM
ajbmeb-1195	263	25	.	.	PUNCT
ajbmeb-1195	263	26	odunayo	odunayo	PROPN
ajbmeb-1195	263	27	,	,	PUNCT
ajbmeb-1195	263	28	b.	b.	PROPN
ajbmeb-1195	263	29	a.	a.	PROPN
ajbmeb-1195	263	30	(	(	PUNCT
ajbmeb-1195	263	31	2014	2014	NUM
ajbmeb-1195	263	32	)	)	PUNCT
ajbmeb-1195	263	33	.	.	PUNCT
ajbmeb-1195	264	1	fraudulent	fraudulent	ADJ
ajbmeb-1195	264	2	financial	financial	ADJ
ajbmeb-1195	264	3	reporting	reporting	NOUN
ajbmeb-1195	264	4	:	:	PUNCT
ajbmeb-1195	264	5	the	the	DET
ajbmeb-1195	264	6	nigerian	nigerian	ADJ
ajbmeb-1195	264	7	experience	experience	NOUN
ajbmeb-1195	264	8	.	.	PUNCT
ajbmeb-1195	265	1	the	the	DET
ajbmeb-1195	265	2	clute	clute	PROPN
ajbmeb-1195	265	3	institute	institute	PROPN
ajbmeb-1195	265	4	international	international	PROPN
ajbmeb-1195	265	5	conference	conference	PROPN
ajbmeb-1195	265	6	;	;	PUNCT
ajbmeb-1195	265	7	san	san	PROPN
ajbmeb-1195	265	8	antonio	antonio	PROPN
ajbmeb-1195	265	9	texas	texas	PROPN
ajbmeb-1195	265	10	,	,	PUNCT
ajbmeb-1195	265	11	usa	usa	PROPN
ajbmeb-1195	265	12	18	18	NUM
ajbmeb-1195	265	13	-	-	SYM
ajbmeb-1195	265	14	30	30	NUM
ajbmeb-1195	265	15	.	.	PUNCT
ajbmeb-1195	266	1	28	28	NUM
ajbmeb-1195	266	2	.	.	X
ajbmeb-1195	266	3	ogutu	ogutu	PROPN
ajbmeb-1195	266	4	,	,	PUNCT
ajbmeb-1195	266	5	g.	g.	PROPN
ajbmeb-1195	266	6	,	,	PUNCT
ajbmeb-1195	266	7	&	&	CCONJ
ajbmeb-1195	266	8	ngahu	ngahu	PROPN
ajbmeb-1195	266	9	,	,	PUNCT
ajbmeb-1195	266	10	s.	s.	PROPN
ajbmeb-1195	266	11	(	(	PUNCT
ajbmeb-1195	266	12	2016	2016	NUM
ajbmeb-1195	266	13	)	)	PUNCT
ajbmeb-1195	266	14	.	.	PUNCT
ajbmeb-1195	267	1	application	application	NOUN
ajbmeb-1195	267	2	of	of	ADP
ajbmeb-1195	267	3	forensic	forensic	ADJ
ajbmeb-1195	267	4	auditing	auditing	NOUN
ajbmeb-1195	267	5	skills	skill	NOUN
ajbmeb-1195	267	6	in	in	ADP
ajbmeb-1195	267	7	fraud	fraud	NOUN
ajbmeb-1195	267	8	mitigation	mitigation	NOUN
ajbmeb-1195	267	9	:	:	PUNCT
ajbmeb-1195	267	10	a	a	DET
ajbmeb-1195	267	11	survey	survey	NOUN
ajbmeb-1195	267	12	of	of	ADP
ajbmeb-1195	267	13	accounting	accounting	NOUN
ajbmeb-1195	267	14	firms	firm	NOUN
ajbmeb-1195	267	15	in	in	ADP
ajbmeb-1195	267	16	the	the	DET
ajbmeb-1195	267	17	county	county	NOUN
ajbmeb-1195	267	18	government	government	NOUN
ajbmeb-1195	267	19	of	of	ADP
ajbmeb-1195	267	20	nakuru	nakuru	PROPN
ajbmeb-1195	267	21	,	,	PUNCT
ajbmeb-1195	267	22	kenya	kenya	PROPN
ajbmeb-1195	267	23	.	.	PUNCT
ajbmeb-1195	268	1	iosr	iosr	PROPN
ajbmeb-1195	268	2	journal	journal	PROPN
ajbmeb-1195	268	3	of	of	ADP
ajbmeb-1195	268	4	business	business	NOUN
ajbmeb-1195	268	5	and	and	CCONJ
ajbmeb-1195	268	6	management	management	NOUN
ajbmeb-1195	268	7	,	,	PUNCT
ajbmeb-1195	268	8	18(4	18(4	NUM
ajbmeb-1195	268	9	)	)	PUNCT
ajbmeb-1195	268	10	,	,	PUNCT
ajbmeb-1195	268	11	73	73	NUM
ajbmeb-1195	268	12	-	-	SYM
ajbmeb-1195	268	13	79	79	NUM
ajbmeb-1195	268	14	.	.	PUNCT
ajbmeb-1195	269	1	29	29	NUM
ajbmeb-1195	269	2	.	.	X
ajbmeb-1195	270	1	okafor	okafor	PROPN
ajbmeb-1195	270	2	,	,	PUNCT
ajbmeb-1195	270	3	o.	o.	PROPN
ajbmeb-1195	270	4	g.	g.	PROPN
ajbmeb-1195	270	5	,	,	PUNCT
ajbmeb-1195	270	6	obiora	obiora	PROPN
ajbmeb-1195	270	7	,	,	PUNCT
ajbmeb-1195	270	8	f.	f.	PROPN
ajbmeb-1195	270	9	,	,	PUNCT
ajbmeb-1195	270	10	&	&	CCONJ
ajbmeb-1195	270	11	onuora	onuora	PROPN
ajbmeb-1195	270	12	,	,	PUNCT
ajbmeb-1195	270	13	j.	j.	PROPN
ajbmeb-1195	270	14	k.	k.	PROPN
ajbmeb-1195	270	15	j.	j.	PROPN
ajbmeb-1195	270	16	(	(	PUNCT
ajbmeb-1195	270	17	2022	2022	NUM
ajbmeb-1195	270	18	)	)	PUNCT
ajbmeb-1195	270	19	.	.	PUNCT
ajbmeb-1195	271	1	impact	impact	NOUN
ajbmeb-1195	271	2	of	of	ADP
ajbmeb-1195	271	3	forensic	forensic	ADJ
ajbmeb-1195	271	4	audit	audit	NOUN
ajbmeb-1195	271	5	and	and	CCONJ
ajbmeb-1195	271	6	financial	financial	ADJ
ajbmeb-1195	271	7	statement	statement	NOUN
ajbmeb-1195	271	8	fraud	fraud	NOUN
ajbmeb-1195	271	9	of	of	ADP
ajbmeb-1195	271	10	deposit	deposit	NOUN
ajbmeb-1195	271	11	money	money	NOUN
ajbmeb-1195	271	12	banks	bank	NOUN
ajbmeb-1195	271	13	in	in	ADP
ajbmeb-1195	271	14	nigeria	nigeria	PROPN
ajbmeb-1195	271	15	.	.	PUNCT
ajbmeb-1195	272	1	international	international	PROPN
ajbmeb-1195	272	2	academy	academy	PROPN
ajbmeb-1195	272	3	journal	journal	PROPN
ajbmeb-1195	272	4	of	of	ADP
ajbmeb-1195	272	5	management	management	NOUN
ajbmeb-1195	272	6	,	,	PUNCT
ajbmeb-1195	272	7	marketing	marketing	NOUN
ajbmeb-1195	272	8	and	and	CCONJ
ajbmeb-1195	272	9	entrepreneurial	entrepreneurial	ADJ
ajbmeb-1195	272	10	studies	study	NOUN
ajbmeb-1195	272	11	,	,	PUNCT
ajbmeb-1195	272	12	9(1	9(1	NUM
ajbmeb-1195	272	13	)	)	PUNCT
ajbmeb-1195	272	14	,	,	PUNCT
ajbmeb-1195	272	15	88	88	NUM
ajbmeb-1195	272	16	-	-	SYM
ajbmeb-1195	272	17	98	98	NUM
ajbmeb-1195	272	18	.	.	PUNCT
ajbmeb-1195	272	19	30	30	NUM
ajbmeb-1195	272	20	.	.	PUNCT
ajbmeb-1195	273	1	okeke	okeke	PROPN
ajbmeb-1195	273	2	,	,	PUNCT
ajbmeb-1195	273	3	c.	c.	PROPN
ajbmeb-1195	273	4	s.	s.	PROPN
ajbmeb-1195	273	5	a.	a.	PROPN
ajbmeb-1195	273	6	f.	f.	PROPN
ajbmeb-1195	273	7	,	,	PUNCT
ajbmeb-1195	273	8	ezeilo	ezeilo	ADJ
ajbmeb-1195	273	9	,	,	PUNCT
ajbmeb-1195	273	10	c.	c.	PROPN
ajbmeb-1195	273	11	b.	b.	PROPN
ajbmeb-1195	273	12	,	,	PUNCT
ajbmeb-1195	273	13	nwobodo	nwobodo	PROPN
ajbmeb-1195	273	14	,	,	PUNCT
ajbmeb-1195	273	15	a.	a.	NOUN
ajbmeb-1195	273	16	t.	t.	PROPN
ajbmeb-1195	273	17	,	,	PUNCT
ajbmeb-1195	273	18	&	&	CCONJ
ajbmeb-1195	273	19	ofor	ofor	PROPN
ajbmeb-1195	273	20	,	,	PUNCT
ajbmeb-1195	273	21	t.	t.	PROPN
ajbmeb-1195	273	22	n.	n.	PROPN
ajbmeb-1195	273	23	(	(	PUNCT
ajbmeb-1195	273	24	2022	2022	NUM
ajbmeb-1195	273	25	)	)	PUNCT
ajbmeb-1195	273	26	.	.	PUNCT
ajbmeb-1195	274	1	impact	impact	NOUN
ajbmeb-1195	274	2	of	of	ADP
ajbmeb-1195	274	3	forensic	forensic	ADJ
ajbmeb-1195	274	4	accounting	accounting	NOUN
ajbmeb-1195	274	5	on	on	ADP
ajbmeb-1195	274	6	financial	financial	ADJ
ajbmeb-1195	274	7	reporting	reporting	NOUN
ajbmeb-1195	274	8	of	of	ADP
ajbmeb-1195	274	9	selected	select	VERB
ajbmeb-1195	274	10	quoted	quote	VERB
ajbmeb-1195	274	11	banks	bank	NOUN
ajbmeb-1195	274	12	in	in	ADP
ajbmeb-1195	274	13	nigeria	nigeria	PROPN
ajbmeb-1195	274	14	.	.	PUNCT
ajbmeb-1195	275	1	international	international	ADJ
ajbmeb-1195	275	2	journal	journal	PROPN
ajbmeb-1195	275	3	of	of	ADP
ajbmeb-1195	275	4	accounting	accounting	NOUN
ajbmeb-1195	275	5	research	research	NOUN
ajbmeb-1195	275	6	,	,	PUNCT
ajbmeb-1195	275	7	10(6	10(6	PROPN
ajbmeb-1195	275	8	)	)	PUNCT
ajbmeb-1195	275	9	,	,	PUNCT
ajbmeb-1195	275	10	271	271	NUM
ajbmeb-1195	275	11	.	.	PUNCT
ajbmeb-1195	275	12	doi:10.35248/2472	doi:10.35248/2472	NOUN
ajbmeb-1195	275	13	-	-	PUNCT
ajbmeb-1195	275	14	114x.22.10.271	114x.22.10.271	NUM
ajbmeb-1195	275	15	31	31	NUM
ajbmeb-1195	275	16	.	.	PUNCT
ajbmeb-1195	276	1	okoye	okoye	PROPN
ajbmeb-1195	276	2	,	,	PUNCT
ajbmeb-1195	276	3	e.	e.	PROPN
ajbmeb-1195	276	4	i.	i.	PROPN
ajbmeb-1195	276	5	,	,	PUNCT
ajbmeb-1195	276	6	&	&	CCONJ
ajbmeb-1195	276	7	gbegi	gbegi	PROPN
ajbmeb-1195	276	8	,	,	PUNCT
ajbmeb-1195	276	9	d.	d.	PROPN
ajbmeb-1195	276	10	o.	o.	PROPN
ajbmeb-1195	276	11	(	(	PUNCT
ajbmeb-1195	276	12	2013	2013	NUM
ajbmeb-1195	276	13	)	)	PUNCT
ajbmeb-1195	276	14	.	.	PUNCT
ajbmeb-1195	277	1	an	an	DET
ajbmeb-1195	277	2	evaluation	evaluation	NOUN
ajbmeb-1195	277	3	of	of	ADP
ajbmeb-1195	277	4	forensic	forensic	ADJ
ajbmeb-1195	277	5	accountants	accountant	NOUN
ajbmeb-1195	277	6	to	to	ADP
ajbmeb-1195	277	7	planning	plan	VERB
ajbmeb-1195	277	8	management	management	NOUN
ajbmeb-1195	277	9	fraud	fraud	NOUN
ajbmeb-1195	277	10	risk	risk	NOUN
ajbmeb-1195	277	11	detection	detection	NOUN
ajbmeb-1195	277	12	procedures	procedure	NOUN
ajbmeb-1195	277	13	.	.	PUNCT
ajbmeb-1195	278	1	global	global	ADJ
ajbmeb-1195	278	2	journal	journal	PROPN
ajbmeb-1195	278	3	of	of	ADP
ajbmeb-1195	278	4	management	management	NOUN
ajbmeb-1195	278	5	and	and	CCONJ
ajbmeb-1195	278	6	business	business	NOUN
ajbmeb-1195	278	7	research	research	NOUN
ajbmeb-1195	278	8	,	,	PUNCT
ajbmeb-1195	278	9	13(1	13(1	NUM
ajbmeb-1195	278	10	)	)	PUNCT
ajbmeb-1195	278	11	,	,	PUNCT
ajbmeb-1195	278	12	1	1	NUM
ajbmeb-1195	278	13	-	-	SYM
ajbmeb-1195	278	14	17	17	NUM
ajbmeb-1195	278	15	.	.	PUNCT
ajbmeb-1195	279	1	32	32	NUM
ajbmeb-1195	279	2	.	.	PUNCT
ajbmeb-1195	280	1	okoye	okoye	PROPN
ajbmeb-1195	280	2	,	,	PUNCT
ajbmeb-1195	280	3	e.	e.	PROPN
ajbmeb-1195	280	4	i.	i.	PROPN
ajbmeb-1195	280	5	,	,	PUNCT
ajbmeb-1195	280	6	&	&	CCONJ
ajbmeb-1195	280	7	gbegi	gbegi	PROPN
ajbmeb-1195	280	8	,	,	PUNCT
ajbmeb-1195	280	9	d.	d.	PROPN
ajbmeb-1195	280	10	o.	o.	PROPN
ajbmeb-1195	280	11	(	(	PUNCT
ajbmeb-1195	280	12	2013	2013	NUM
ajbmeb-1195	280	13	)	)	PUNCT
ajbmeb-1195	280	14	.	.	PUNCT
ajbmeb-1195	281	1	an	an	DET
ajbmeb-1195	281	2	evaluation	evaluation	NOUN
ajbmeb-1195	281	3	of	of	ADP
ajbmeb-1195	281	4	forensic	forensic	ADJ
ajbmeb-1195	281	5	accountants	accountant	NOUN
ajbmeb-1195	281	6	to	to	ADP
ajbmeb-1195	281	7	planning	plan	VERB
ajbmeb-1195	281	8	management	management	NOUN
ajbmeb-1195	281	9	fraud	fraud	NOUN
ajbmeb-1195	281	10	risk	risk	NOUN
ajbmeb-1195	281	11	detection	detection	NOUN
ajbmeb-1195	281	12	procedures	procedure	NOUN
ajbmeb-1195	281	13	.	.	PUNCT
ajbmeb-1195	282	1	global	global	ADJ
ajbmeb-1195	282	2	journal	journal	PROPN
ajbmeb-1195	282	3	of	of	ADP
ajbmeb-1195	282	4	management	management	NOUN
ajbmeb-1195	282	5	and	and	CCONJ
ajbmeb-1195	282	6	business	business	NOUN
ajbmeb-1195	282	7	research	research	NOUN
ajbmeb-1195	282	8	,	,	PUNCT
ajbmeb-1195	282	9	13(1	13(1	NUM
ajbmeb-1195	282	10	)	)	PUNCT
ajbmeb-1195	282	11	,	,	PUNCT
ajbmeb-1195	282	12	1	1	NUM
ajbmeb-1195	282	13	-	-	SYM
ajbmeb-1195	282	14	17	17	NUM
ajbmeb-1195	282	15	.	.	PUNCT
ajbmeb-1195	283	1	33	33	NUM
ajbmeb-1195	283	2	.	.	PUNCT
ajbmeb-1195	283	3	okoye	okoye	PROPN
ajbmeb-1195	283	4	,	,	PUNCT
ajbmeb-1195	283	5	e.	e.	PROPN
ajbmeb-1195	283	6	i.	i.	PROPN
ajbmeb-1195	283	7	,	,	PUNCT
ajbmeb-1195	283	8	nwoye	nwoye	PROPN
ajbmeb-1195	283	9	,	,	PUNCT
ajbmeb-1195	283	10	u.	u.	PROPN
ajbmeb-1195	283	11	j.	j.	PROPN
ajbmeb-1195	283	12	,	,	PUNCT
ajbmeb-1195	283	13	akuchi	akuchi	PROPN
ajbmeb-1195	283	14	,	,	PUNCT
ajbmeb-1195	283	15	b.	b.	PROPN
ajbmeb-1195	283	16	n.	n.	PROPN
ajbmeb-1195	283	17	,	,	PUNCT
ajbmeb-1195	283	18	&	&	CCONJ
ajbmeb-1195	283	19	onyema	onyema	PROPN
ajbmeb-1195	283	20	,	,	PUNCT
ajbmeb-1195	283	21	a.	a.	NOUN
ajbmeb-1195	283	22	c.	c.	PROPN
ajbmeb-1195	283	23	(	(	PUNCT
ajbmeb-1195	283	24	2020	2020	NUM
ajbmeb-1195	283	25	)	)	PUNCT
ajbmeb-1195	283	26	.	.	PUNCT
ajbmeb-1195	284	1	effect	effect	NOUN
ajbmeb-1195	284	2	of	of	ADP
ajbmeb-1195	284	3	forensic	forensic	ADJ
ajbmeb-1195	284	4	investigation	investigation	NOUN
ajbmeb-1195	284	5	techniques	technique	NOUN
ajbmeb-1195	284	6	in	in	ADP
ajbmeb-1195	284	7	detecting	detect	VERB
ajbmeb-1195	284	8	occupational	occupational	ADJ
ajbmeb-1195	284	9	fraud	fraud	NOUN
ajbmeb-1195	284	10	in	in	ADP
ajbmeb-1195	284	11	the	the	DET
ajbmeb-1195	284	12	public	public	ADJ
ajbmeb-1195	284	13	sector	sector	NOUN
ajbmeb-1195	284	14	:	:	PUNCT
ajbmeb-1195	284	15	a	a	DET
ajbmeb-1195	284	16	study	study	NOUN
ajbmeb-1195	284	17	of	of	ADP
ajbmeb-1195	284	18	ministry	ministry	PROPN
ajbmeb-1195	284	19	of	of	ADP
ajbmeb-1195	284	20	finance	finance	PROPN
ajbmeb-1195	284	21	,	,	PUNCT
ajbmeb-1195	284	22	anambra	anambra	PROPN
ajbmeb-1195	284	23	state	state	PROPN
ajbmeb-1195	284	24	.	.	PUNCT
ajbmeb-1195	285	1	international	international	ADJ
ajbmeb-1195	285	2	journal	journal	NOUN
ajbmeb-1195	285	3	of	of	ADP
ajbmeb-1195	285	4	innovative	innovative	ADJ
ajbmeb-1195	285	5	finance	finance	NOUN
ajbmeb-1195	285	6	and	and	CCONJ
ajbmeb-1195	285	7	economics	economic	NOUN
ajbmeb-1195	285	8	research	research	NOUN
ajbmeb-1195	285	9	,	,	PUNCT
ajbmeb-1195	285	10	8(1	8(1	NOUN
ajbmeb-1195	285	11	)	)	PUNCT
ajbmeb-1195	285	12	,	,	PUNCT
ajbmeb-1195	285	13	117124	117124	NUM
ajbmeb-1195	285	14	.	.	PUNCT
ajbmeb-1195	286	1	34	34	NUM
ajbmeb-1195	286	2	.	.	PUNCT
ajbmeb-1195	286	3	okunbor	okunbor	PROPN
ajbmeb-1195	286	4	,	,	PUNCT
ajbmeb-1195	286	5	j.	j.	PROPN
ajbmeb-1195	286	6	,	,	PUNCT
ajbmeb-1195	286	7	a	a	PRON
ajbmeb-1195	286	8	&	&	CCONJ
ajbmeb-1195	286	9	obaretin	obaretin	ADJ
ajbmeb-1195	286	10	,	,	PUNCT
ajbmeb-1195	286	11	o.	o.	NOUN
ajbmeb-1195	286	12	(	(	PUNCT
ajbmeb-1195	286	13	2010	2010	NUM
ajbmeb-1195	286	14	)	)	PUNCT
ajbmeb-1195	286	15	.	.	PUNCT
ajbmeb-1195	287	1	effectiveness	effectiveness	NOUN
ajbmeb-1195	287	2	of	of	ADP
ajbmeb-1195	287	3	the	the	DET
ajbmeb-1195	287	4	application	application	NOUN
ajbmeb-1195	287	5	of	of	ADP
ajbmeb-1195	287	6	forensic	forensic	ADJ
ajbmeb-1195	287	7	accounting	accounting	NOUN
ajbmeb-1195	287	8	services	service	NOUN
ajbmeb-1195	287	9	in	in	ADP
ajbmeb-1195	287	10	nigerian	nigerian	ADJ
ajbmeb-1195	287	11	corporate	corporate	ADJ
ajbmeb-1195	287	12	organisations	organisation	NOUN
ajbmeb-1195	287	13	.	.	PUNCT
ajbmeb-1195	288	1	aau	aau	PROPN
ajbmeb-1195	288	2	journal	journal	PROPN
ajbmeb-1195	288	3	management	management	PROPN
ajbmeb-1195	288	4	science	science	NOUN
ajbmeb-1195	288	5	,	,	PUNCT
ajbmeb-1195	288	6	1(1	1(1	NUM
ajbmeb-1195	288	7	)	)	PUNCT
ajbmeb-1195	288	8	,	,	PUNCT
ajbmeb-1195	288	9	171	171	NUM
ajbmeb-1195	288	10	-	-	SYM
ajbmeb-1195	288	11	184	184	NUM
ajbmeb-1195	288	12	.	.	NOUN
ajbmeb-1195	288	13	35	35	NUM
ajbmeb-1195	288	14	.	.	PUNCT
ajbmeb-1195	289	1	olaoye	olaoye	PROPN
ajbmeb-1195	289	2	,	,	PUNCT
ajbmeb-1195	289	3	c.	c.	PROPN
ajbmeb-1195	289	4	o.	o.	PROPN
ajbmeb-1195	289	5	,	,	PUNCT
ajbmeb-1195	289	6	&	&	CCONJ
ajbmeb-1195	289	7	olanipekun	olanipekun	PROPN
ajbmeb-1195	289	8	,	,	PUNCT
ajbmeb-1195	289	9	c.	c.	PROPN
ajbmeb-1195	289	10	t.	t.	PROPN
ajbmeb-1195	289	11	(	(	PUNCT
ajbmeb-1195	289	12	2018	2018	NUM
ajbmeb-1195	289	13	)	)	PUNCT
ajbmeb-1195	289	14	.	.	PUNCT
ajbmeb-1195	290	1	impact	impact	NOUN
ajbmeb-1195	290	2	of	of	ADP
ajbmeb-1195	290	3	forensic	forensic	ADJ
ajbmeb-1195	290	4	accounting	accounting	NOUN
ajbmeb-1195	290	5	and	and	CCONJ
ajbmeb-1195	290	6	investigation	investigation	NOUN
ajbmeb-1195	290	7	on	on	ADP
ajbmeb-1195	290	8	corporate	corporate	ADJ
ajbmeb-1195	290	9	governance	governance	NOUN
ajbmeb-1195	290	10	in	in	ADP
ajbmeb-1195	290	11	ekiti	ekiti	PROPN
ajbmeb-1195	290	12	state	state	NOUN
ajbmeb-1195	290	13	.	.	PUNCT
ajbmeb-1195	291	1	journal	journal	PROPN
ajbmeb-1195	291	2	of	of	ADP
ajbmeb-1195	291	3	accounting	accounting	NOUN
ajbmeb-1195	291	4	,	,	PUNCT
ajbmeb-1195	291	5	business	business	NOUN
ajbmeb-1195	291	6	and	and	CCONJ
ajbmeb-1195	291	7	finance	finance	NOUN
ajbmeb-1195	291	8	research	research	NOUN
ajbmeb-1195	291	9	,	,	PUNCT
ajbmeb-1195	291	10	4(1	4(1	NOUN
ajbmeb-1195	291	11	)	)	PUNCT
ajbmeb-1195	291	12	,	,	PUNCT
ajbmeb-1195	291	13	28	28	NUM
ajbmeb-1195	291	14	-	-	SYM
ajbmeb-1195	291	15	36	36	NUM
ajbmeb-1195	291	16	.	.	PUNCT
ajbmeb-1195	292	1	doi	doi	NOUN
ajbmeb-1195	292	2	:	:	PUNCT
ajbmeb-1195	292	3	10.20448/2002.41.28.36	10.20448/2002.41.28.36	NUM
ajbmeb-1195	292	4	.	.	PUNCT
ajbmeb-1195	292	5	http://www.forensicaccounting.com/	http://www.forensicaccounting.com/	ADJ
ajbmeb-1195	292	6	american	american	PROPN
ajbmeb-1195	292	7	journal	journal	PROPN
ajbmeb-1195	292	8	of	of	ADP
ajbmeb-1195	292	9	business	business	NOUN
ajbmeb-1195	292	10	management	management	NOUN
ajbmeb-1195	292	11	,	,	PUNCT
ajbmeb-1195	292	12	economics	economic	NOUN
ajbmeb-1195	292	13	and	and	CCONJ
ajbmeb-1195	292	14	banking	banking	NOUN
ajbmeb-1195	292	15	volume	volume	NOUN
ajbmeb-1195	292	16	16	16	NUM
ajbmeb-1195	292	17	sep	sep	PROPN
ajbmeb-1195	292	18	,	,	PUNCT
ajbmeb-1195	292	19	2023	2023	NUM
ajbmeb-1195	292	20	p	p	NOUN
ajbmeb-1195	292	21	a	a	PRON
ajbmeb-1195	292	22	g	g	NOUN
ajbmeb-1195	292	23	e	e	NOUN
ajbmeb-1195	292	24	|	|	ADV
ajbmeb-1195	292	25	69	69	NUM
ajbmeb-1195	292	26	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1195	292	27	36	36	NUM
ajbmeb-1195	292	28	.	.	PUNCT
ajbmeb-1195	293	1	popoola	popoola	PROPN
ajbmeb-1195	293	2	,	,	PUNCT
ajbmeb-1195	293	3	o.	o.	PROPN
ajbmeb-1195	293	4	m.	m.	PROPN
ajbmeb-1195	293	5	j.	j.	PROPN
ajbmeb-1195	293	6	,	,	PUNCT
ajbmeb-1195	293	7	che	che	PROPN
ajbmeb-1195	293	8	-	-	NOUN
ajbmeb-1195	293	9	ahmad	ahmad	PROPN
ajbmeb-1195	293	10	,	,	PUNCT
ajbmeb-1195	293	11	a.	a.	NOUN
ajbmeb-1195	293	12	,	,	PUNCT
ajbmeb-1195	293	13	samsudin	samsudin	PROPN
ajbmeb-1195	293	14	,	,	PUNCT
ajbmeb-1195	293	15	r.	r.	PROPN
ajbmeb-1195	293	16	s.	s.	PROPN
ajbmeb-1195	293	17	,	,	PUNCT
ajbmeb-1195	293	18	&	&	CCONJ
ajbmeb-1195	293	19	rushami	rushami	PROPN
ajbmeb-1195	293	20	,	,	PUNCT
ajbmeb-1195	293	21	z.	z.	PROPN
ajbmeb-1195	293	22	y.	y.	PROPN
ajbmeb-1195	293	23	(	(	PUNCT
ajbmeb-1195	293	24	2013	2013	NUM
ajbmeb-1195	293	25	)	)	PUNCT
ajbmeb-1195	293	26	,	,	PUNCT
ajbmeb-1195	293	27	impact	impact	NOUN
ajbmeb-1195	293	28	of	of	ADP
ajbmeb-1195	293	29	task	task	NOUN
ajbmeb-1195	293	30	performance	performance	NOUN
ajbmeb-1195	293	31	fraud	fraud	NOUN
ajbmeb-1195	293	32	risk	risk	NOUN
ajbmeb-1195	293	33	assessment	assessment	NOUN
ajbmeb-1195	293	34	on	on	ADP
ajbmeb-1195	293	35	forensic	forensic	ADJ
ajbmeb-1195	293	36	skills	skill	NOUN
ajbmeb-1195	293	37	and	and	CCONJ
ajbmeb-1195	293	38	mindsets	mindset	NOUN
ajbmeb-1195	293	39	:	:	PUNCT
ajbmeb-1195	293	40	experience	experience	NOUN
ajbmeb-1195	293	41	from	from	ADP
ajbmeb-1195	293	42	nigeria	nigeria	PROPN
ajbmeb-1195	293	43	.	.	PUNCT
ajbmeb-1195	294	1	international	international	ADJ
ajbmeb-1195	294	2	journal	journal	PROPN
ajbmeb-1195	294	3	of	of	ADP
ajbmeb-1195	294	4	business	business	NOUN
ajbmeb-1195	294	5	and	and	CCONJ
ajbmeb-1195	294	6	social	social	ADJ
ajbmeb-1195	294	7	sciences	science	NOUN
ajbmeb-1195	294	8	,	,	PUNCT
ajbmeb-1195	294	9	5(9	5(9	NUM
ajbmeb-1195	294	10	)	)	PUNCT
ajbmeb-1195	294	11	,	,	PUNCT
ajbmeb-1195	294	12	216	216	NUM
ajbmeb-1195	294	13	-	-	SYM
ajbmeb-1195	294	14	224	224	NUM
ajbmeb-1195	294	15	.	.	PUNCT
ajbmeb-1195	295	1	37	37	NUM
ajbmeb-1195	295	2	.	.	PUNCT
ajbmeb-1195	296	1	surroca	surroca	PROPN
ajbmeb-1195	296	2	,	,	PUNCT
ajbmeb-1195	296	3	j.	j.	PROPN
ajbmeb-1195	296	4	,	,	PUNCT
ajbmeb-1195	296	5	tribó	tribó	PROPN
ajbmeb-1195	296	6	,	,	PUNCT
ajbmeb-1195	296	7	j.	j.	PROPN
ajbmeb-1195	296	8	a.	a.	PROPN
ajbmeb-1195	296	9	,	,	PUNCT
ajbmeb-1195	296	10	&	&	CCONJ
ajbmeb-1195	296	11	waddock	waddock	PROPN
ajbmeb-1195	296	12	,	,	PUNCT
ajbmeb-1195	296	13	s.	s.	PROPN
ajbmeb-1195	296	14	(	(	PUNCT
ajbmeb-1195	296	15	2010	2010	NUM
ajbmeb-1195	296	16	)	)	PUNCT
ajbmeb-1195	296	17	.	.	PUNCT
ajbmeb-1195	297	1	corporate	corporate	ADJ
ajbmeb-1195	297	2	responsibility	responsibility	NOUN
ajbmeb-1195	297	3	and	and	CCONJ
ajbmeb-1195	297	4	financial	financial	ADJ
ajbmeb-1195	297	5	performance	performance	NOUN
ajbmeb-1195	297	6	:	:	PUNCT
ajbmeb-1195	297	7	the	the	DET
ajbmeb-1195	297	8	role	role	NOUN
ajbmeb-1195	297	9	of	of	ADP
ajbmeb-1195	297	10	intangible	intangible	ADJ
ajbmeb-1195	297	11	resources	resource	NOUN
ajbmeb-1195	297	12	.	.	PUNCT
ajbmeb-1195	298	1	strategic	strategic	ADJ
ajbmeb-1195	298	2	management	management	NOUN
ajbmeb-1195	298	3	journal	journal	NOUN
ajbmeb-1195	298	4	,	,	PUNCT
ajbmeb-1195	298	5	31(3	31(3	NUM
ajbmeb-1195	298	6	)	)	PUNCT
ajbmeb-1195	298	7	,	,	PUNCT
ajbmeb-1195	298	8	463490	463490	NUM
ajbmeb-1195	298	9	.	.	PUNCT
ajbmeb-1195	299	1	38	38	NUM
ajbmeb-1195	299	2	.	.	PUNCT
ajbmeb-1195	299	3	uniamiogbo	uniamiogbo	PROPN
ajbmeb-1195	299	4	,	,	PUNCT
ajbmeb-1195	299	5	e.	e.	PROPN
ajbmeb-1195	299	6	,	,	PUNCT
ajbmeb-1195	299	7	adeusi	adeusi	PROPN
ajbmeb-1195	299	8	,	,	PUNCT
ajbmeb-1195	299	9	a.	a.	PROPN
ajbmeb-1195	299	10	,	,	PUNCT
ajbmeb-1195	299	11	&	&	CCONJ
ajbmeb-1195	299	12	amu	amu	PROPN
ajbmeb-1195	299	13	,	,	PUNCT
ajbmeb-1195	299	14	c.	c.	PROPN
ajbmeb-1195	299	15	(	(	PUNCT
ajbmeb-1195	299	16	2019	2019	NUM
ajbmeb-1195	299	17	)	)	PUNCT
ajbmeb-1195	299	18	.	.	PUNCT
ajbmeb-1195	300	1	forensic	forensic	ADJ
ajbmeb-1195	300	2	audit	audit	NOUN
ajbmeb-1195	300	3	and	and	CCONJ
ajbmeb-1195	300	4	fraud	fraud	NOUN
ajbmeb-1195	300	5	detection	detection	NOUN
ajbmeb-1195	300	6	and	and	CCONJ
ajbmeb-1195	300	7	prevention	prevention	NOUN
ajbmeb-1195	300	8	in	in	ADP
ajbmeb-1195	300	9	the	the	DET
ajbmeb-1195	300	10	nigerian	nigerian	ADJ
ajbmeb-1195	300	11	banking	banking	NOUN
ajbmeb-1195	300	12	sector	sector	NOUN
ajbmeb-1195	300	13	.	.	PUNCT
ajbmeb-1195	301	1	accounting	accounting	NOUN
ajbmeb-1195	301	2	and	and	CCONJ
ajbmeb-1195	301	3	taxation	taxation	NOUN
ajbmeb-1195	301	4	review	review	NOUN
ajbmeb-1195	301	5	,	,	PUNCT
ajbmeb-1195	301	6	3(3	3(3	NUM
ajbmeb-1195	301	7	)	)	PUNCT
ajbmeb-1195	301	8	,	,	PUNCT
ajbmeb-1195	301	9	121139	121139	NUM
ajbmeb-1195	301	10	.	.	PUNCT
ajbmeb-1195	302	1	39	39	NUM
ajbmeb-1195	302	2	.	.	PUNCT
ajbmeb-1195	303	1	zia	zia	PROPN
ajbmeb-1195	303	2	,	,	PUNCT
ajbmeb-1195	303	3	t.	t.	PROPN
ajbmeb-1195	303	4	a.	a.	NOUN
ajbmeb-1195	303	5	(	(	PUNCT
ajbmeb-1195	303	6	2016	2016	NUM
ajbmeb-1195	303	7	)	)	PUNCT
ajbmeb-1195	303	8	.	.	PUNCT
ajbmeb-1195	304	1	development	development	NOUN
ajbmeb-1195	304	2	,	,	PUNCT
ajbmeb-1195	304	3	delivery	delivery	NOUN
ajbmeb-1195	304	4	and	and	CCONJ
ajbmeb-1195	304	5	dynamics	dynamic	NOUN
ajbmeb-1195	304	6	of	of	ADP
ajbmeb-1195	304	7	a	a	DET
ajbmeb-1195	304	8	digital	digital	ADJ
ajbmeb-1195	304	9	forensics	forensic	NOUN
ajbmeb-1195	304	10	subject	subject	NOUN
ajbmeb-1195	304	11	.	.	PUNCT
ajbmeb-1195	305	1	dig	dig	VERB
ajbmeb-1195	305	2	forensics	forensic	NOUN
ajbmeb-1195	305	3	conf	conf	NOUN
ajbmeb-1195	305	4	.	.	PUNCT
ajbmeb-1195	305	5	,	,	PUNCT
ajbmeb-1195	305	6	175	175	NUM
ajbmeb-1195	305	7	.	.	PUNCT