id	sid	tid	token	lemma	pos
ajbmeb-286	1	1	american	american	PROPN
ajbmeb-286	1	2	journal	journal	PROPN
ajbmeb-286	1	3	of	of	ADP
ajbmeb-286	1	4	business	business	NOUN
ajbmeb-286	1	5	management	management	NOUN
ajbmeb-286	1	6	,	,	PUNCT
ajbmeb-286	1	7	economics	economic	NOUN
ajbmeb-286	1	8	and	and	CCONJ
ajbmeb-286	1	9	banking	banking	NOUN
ajbmeb-286	1	10	issn	issn	PROPN
ajbmeb-286	1	11	(	(	PUNCT
ajbmeb-286	1	12	e	e	NOUN
ajbmeb-286	1	13	):	):	PUNCT
ajbmeb-286	1	14	2832	2832	NUM
ajbmeb-286	1	15	-	-	SYM
ajbmeb-286	1	16	8078	8078	NUM
ajbmeb-286	1	17	volume	volume	NOUN
ajbmeb-286	1	18	7	7	NUM
ajbmeb-286	1	19	,	,	PUNCT
ajbmeb-286	1	20	|	|	ADV
ajbmeb-286	1	21	dec	dec	PROPN
ajbmeb-286	1	22	.	.	PROPN
ajbmeb-286	1	23	,	,	PUNCT
ajbmeb-286	1	24	2022	2022	NUM
ajbmeb-286	1	25	p	p	NOUN
ajbmeb-286	1	26	a	a	DET
ajbmeb-286	1	27	g	g	NOUN
ajbmeb-286	1	28	e	e	NOUN
ajbmeb-286	2	1	|	|	ADV
ajbmeb-286	2	2	43	43	NUM
ajbmeb-286	2	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-286	2	4	the	the	DET
ajbmeb-286	2	5	impact	impact	NOUN
ajbmeb-286	2	6	of	of	ADP
ajbmeb-286	2	7	the	the	DET
ajbmeb-286	2	8	computerized	computerized	ADJ
ajbmeb-286	2	9	accounting	accounting	NOUN
ajbmeb-286	2	10	system	system	NOUN
ajbmeb-286	2	11	on	on	ADP
ajbmeb-286	2	12	the	the	DET
ajbmeb-286	2	13	performance	performance	NOUN
ajbmeb-286	2	14	of	of	ADP
ajbmeb-286	2	15	internal	internal	ADJ
ajbmeb-286	2	16	auditing	auditing	NOUN
ajbmeb-286	2	17	and	and	CCONJ
ajbmeb-286	2	18	financial	financial	ADJ
ajbmeb-286	2	19	reports	report	NOUN
ajbmeb-286	2	20	(	(	PUNCT
ajbmeb-286	2	21	a	a	DET
ajbmeb-286	2	22	study	study	NOUN
ajbmeb-286	2	23	on	on	ADP
ajbmeb-286	2	24	a	a	DET
ajbmeb-286	2	25	sample	sample	NOUN
ajbmeb-286	2	26	of	of	ADP
ajbmeb-286	2	27	commercial	commercial	ADJ
ajbmeb-286	2	28	banks	bank	NOUN
ajbmeb-286	2	29	listed	list	VERB
ajbmeb-286	2	30	on	on	ADP
ajbmeb-286	2	31	the	the	DET
ajbmeb-286	2	32	iraq	iraq	PROPN
ajbmeb-286	2	33	stock	stock	PROPN
ajbmeb-286	2	34	exchange	exchange	PROPN
ajbmeb-286	2	35	)	)	PUNCT
ajbmeb-286	2	36	fraq	fraq	PROPN
ajbmeb-286	2	37	abdulaal	abdulaal	NOUN
ajbmeb-286	2	38	mhalhal	mhalhal	VERB
ajbmeb-286	2	39	baghdad	baghdad	PROPN
ajbmeb-286	2	40	education	education	PROPN
ajbmeb-286	2	41	,	,	PUNCT
ajbmeb-286	2	42	the	the	DET
ajbmeb-286	2	43	third	third	ADJ
ajbmeb-286	2	44	rusafa	rusafa	PROPN
ajbmeb-286	2	45	/	/	SYM
ajbmeb-286	2	46	ministry	ministry	PROPN
ajbmeb-286	2	47	of	of	ADP
ajbmeb-286	2	48	education	education	PROPN
ajbmeb-286	2	49	https://orcid.org/0000-0002-1187-5457	https://orcid.org/0000-0002-1187-5457	PROPN
ajbmeb-286	2	50	email:firakalkaghani@gmail.com	email:firakalkaghani@gmail.com	X
ajbmeb-286	3	1	hazem	hazem	PROPN
ajbmeb-286	3	2	ali	ali	PROPN
ajbmeb-286	3	3	muttair	muttair	PROPN
ajbmeb-286	3	4	college	college	PROPN
ajbmeb-286	3	5	of	of	ADP
ajbmeb-286	3	6	administration	administration	NOUN
ajbmeb-286	3	7	and	and	CCONJ
ajbmeb-286	3	8	economics	economic	NOUN
ajbmeb-286	3	9	,	,	PUNCT
ajbmeb-286	3	10	university	university	NOUN
ajbmeb-286	3	11	of	of	ADP
ajbmeb-286	3	12	sumer	sumer	PROPN
ajbmeb-286	3	13	,	,	PUNCT
ajbmeb-286	3	14	iraq	iraq	PROPN
ajbmeb-286	3	15	https://orcid.org/0000-0002-0158-9860	https://orcid.org/0000-0002-0158-9860	PROPN
ajbmeb-286	3	16	email	email	NOUN
ajbmeb-286	3	17	:	:	PUNCT
ajbmeb-286	4	1	lhazm2700@gmail.com	lhazm2700@gmail.com	PROPN
ajbmeb-286	4	2	nawar	nawar	PROPN
ajbmeb-286	4	3	ali	ali	PROPN
ajbmeb-286	4	4	makttoof	makttoof	PROPN
ajbmeb-286	4	5	college	college	PROPN
ajbmeb-286	4	6	of	of	ADP
ajbmeb-286	4	7	administration	administration	NOUN
ajbmeb-286	4	8	and	and	CCONJ
ajbmeb-286	4	9	economics	economic	NOUN
ajbmeb-286	4	10	,	,	PUNCT
ajbmeb-286	4	11	university	university	NOUN
ajbmeb-286	4	12	of	of	ADP
ajbmeb-286	4	13	sumer	sumer	PROPN
ajbmeb-286	4	14	,	,	PUNCT
ajbmeb-286	4	15	iraq	iraq	PROPN
ajbmeb-286	4	16	email:nawarali@yahoo.com	email:nawarali@yahoo.com	VERB
ajbmeb-286	5	1	a	a	DET
ajbmeb-286	5	2	b	b	PROPN
ajbmeb-286	5	3	s	s	ADP
ajbmeb-286	5	4	t	t	PROPN
ajbmeb-286	5	5	r	r	NOUN
ajbmeb-286	5	6	a	a	DET
ajbmeb-286	5	7	c	c	NOUN
ajbmeb-286	5	8	t	t	NOUN
ajbmeb-286	5	9	k	k	X
ajbmeb-286	5	10	e	e	PROPN
ajbmeb-286	5	11	y	y	PROPN
ajbmeb-286	5	12	w	w	NOUN
ajbmeb-286	5	13	o	o	NOUN
ajbmeb-286	5	14	r	r	NOUN
ajbmeb-286	5	15	d	d	X
ajbmeb-286	5	16	s	s	VERB
ajbmeb-286	5	17	the	the	DET
ajbmeb-286	5	18	research	research	NOUN
ajbmeb-286	5	19	aims	aim	VERB
ajbmeb-286	5	20	to	to	PART
ajbmeb-286	5	21	identify	identify	VERB
ajbmeb-286	5	22	the	the	DET
ajbmeb-286	5	23	efficiency	efficiency	NOUN
ajbmeb-286	5	24	and	and	CCONJ
ajbmeb-286	5	25	effectiveness	effectiveness	NOUN
ajbmeb-286	5	26	of	of	ADP
ajbmeb-286	5	27	internal	internal	ADJ
ajbmeb-286	5	28	auditing	auditing	NOUN
ajbmeb-286	5	29	and	and	CCONJ
ajbmeb-286	5	30	financial	financial	ADJ
ajbmeb-286	5	31	reports	report	NOUN
ajbmeb-286	5	32	in	in	ADP
ajbmeb-286	5	33	light	light	NOUN
ajbmeb-286	5	34	of	of	ADP
ajbmeb-286	5	35	the	the	DET
ajbmeb-286	5	36	use	use	NOUN
ajbmeb-286	5	37	of	of	ADP
ajbmeb-286	5	38	the	the	DET
ajbmeb-286	5	39	computerized	computerized	ADJ
ajbmeb-286	5	40	accounting	accounting	NOUN
ajbmeb-286	5	41	system	system	NOUN
ajbmeb-286	5	42	through	through	ADP
ajbmeb-286	5	43	studying	study	VERB
ajbmeb-286	5	44	,	,	PUNCT
ajbmeb-286	5	45	analyzing	analyze	VERB
ajbmeb-286	5	46	and	and	CCONJ
ajbmeb-286	5	47	examining	examine	VERB
ajbmeb-286	5	48	the	the	DET
ajbmeb-286	5	49	lists	list	NOUN
ajbmeb-286	5	50	and	and	CCONJ
ajbmeb-286	5	51	financial	financial	ADJ
ajbmeb-286	5	52	reports	report	NOUN
ajbmeb-286	5	53	prepared	prepare	VERB
ajbmeb-286	5	54	under	under	ADP
ajbmeb-286	5	55	a	a	DET
ajbmeb-286	5	56	computerized	computerized	ADJ
ajbmeb-286	5	57	accounting	accounting	NOUN
ajbmeb-286	5	58	system	system	NOUN
ajbmeb-286	5	59	that	that	PRON
ajbmeb-286	5	60	is	be	AUX
ajbmeb-286	5	61	not	not	PART
ajbmeb-286	5	62	paper	paper	NOUN
ajbmeb-286	5	63	-	-	PUNCT
ajbmeb-286	5	64	based	base	VERB
ajbmeb-286	5	65	by	by	ADP
ajbmeb-286	5	66	the	the	DET
ajbmeb-286	5	67	professionally	professionally	ADV
ajbmeb-286	5	68	recognized	recognize	VERB
ajbmeb-286	5	69	rules	rule	NOUN
ajbmeb-286	5	70	,	,	PUNCT
ajbmeb-286	5	71	principles	principle	NOUN
ajbmeb-286	5	72	and	and	CCONJ
ajbmeb-286	5	73	accounting	accounting	NOUN
ajbmeb-286	5	74	principles	principle	NOUN
ajbmeb-286	5	75	in	in	ADP
ajbmeb-286	5	76	order	order	NOUN
ajbmeb-286	5	77	to	to	PART
ajbmeb-286	5	78	ensure	ensure	VERB
ajbmeb-286	5	79	the	the	DET
ajbmeb-286	5	80	validity	validity	NOUN
ajbmeb-286	5	81	of	of	ADP
ajbmeb-286	5	82	the	the	DET
ajbmeb-286	5	83	results	result	NOUN
ajbmeb-286	5	84	of	of	ADP
ajbmeb-286	5	85	the	the	DET
ajbmeb-286	5	86	activity	activity	NOUN
ajbmeb-286	5	87	prepared	prepare	VERB
ajbmeb-286	5	88	under	under	ADP
ajbmeb-286	5	89	to	to	ADP
ajbmeb-286	5	90	the	the	DET
ajbmeb-286	5	91	accounting	accounting	NOUN
ajbmeb-286	5	92	standards	standard	NOUN
ajbmeb-286	5	93	approved	approve	VERB
ajbmeb-286	5	94	by	by	ADP
ajbmeb-286	5	95	the	the	DET
ajbmeb-286	5	96	accountant	accountant	NOUN
ajbmeb-286	5	97	and	and	CCONJ
ajbmeb-286	5	98	to	to	PART
ajbmeb-286	5	99	ensure	ensure	VERB
ajbmeb-286	5	100	the	the	DET
ajbmeb-286	5	101	validity	validity	NOUN
ajbmeb-286	5	102	of	of	ADP
ajbmeb-286	5	103	the	the	DET
ajbmeb-286	5	104	results	result	NOUN
ajbmeb-286	5	105	according	accord	VERB
ajbmeb-286	5	106	to	to	ADP
ajbmeb-286	5	107	the	the	DET
ajbmeb-286	5	108	tax	tax	NOUN
ajbmeb-286	5	109	return	return	NOUN
ajbmeb-286	5	110	submitted	submit	VERB
ajbmeb-286	5	111	by	by	ADP
ajbmeb-286	5	112	the	the	DET
ajbmeb-286	5	113	taxpayers	taxpayer	NOUN
ajbmeb-286	5	114	,	,	PUNCT
ajbmeb-286	5	115	the	the	DET
ajbmeb-286	5	116	research	research	NOUN
ajbmeb-286	5	117	has	have	AUX
ajbmeb-286	5	118	reached	reach	VERB
ajbmeb-286	5	119	several	several	ADJ
ajbmeb-286	5	120	conclusions	conclusion	NOUN
ajbmeb-286	5	121	.	.	PUNCT
ajbmeb-286	6	1	first	first	ADV
ajbmeb-286	6	2	,	,	PUNCT
ajbmeb-286	6	3	accurately	accurately	ADV
ajbmeb-286	6	4	calculating	calculate	VERB
ajbmeb-286	6	5	the	the	DET
ajbmeb-286	6	6	amount	amount	NOUN
ajbmeb-286	6	7	of	of	ADP
ajbmeb-286	6	8	tax	tax	NOUN
ajbmeb-286	6	9	due	due	ADP
ajbmeb-286	6	10	to	to	ADP
ajbmeb-286	6	11	taxpayers	taxpayer	NOUN
ajbmeb-286	6	12	,	,	PUNCT
ajbmeb-286	6	13	and	and	CCONJ
ajbmeb-286	6	14	the	the	DET
ajbmeb-286	6	15	most	most	ADV
ajbmeb-286	6	16	critical	critical	ADJ
ajbmeb-286	6	17	recommendations	recommendation	NOUN
ajbmeb-286	6	18	were	be	AUX
ajbmeb-286	6	19	the	the	DET
ajbmeb-286	6	20	need	need	NOUN
ajbmeb-286	6	21	to	to	PART
ajbmeb-286	6	22	highlight	highlight	VERB
ajbmeb-286	6	23	the	the	DET
ajbmeb-286	6	24	importance	importance	NOUN
ajbmeb-286	6	25	of	of	ADP
ajbmeb-286	6	26	using	use	VERB
ajbmeb-286	6	27	computerized	computerized	ADJ
ajbmeb-286	6	28	accounting	accounting	NOUN
ajbmeb-286	6	29	systems	system	NOUN
ajbmeb-286	6	30	to	to	PART
ajbmeb-286	6	31	raise	raise	VERB
ajbmeb-286	6	32	the	the	DET
ajbmeb-286	6	33	efficiency	efficiency	NOUN
ajbmeb-286	6	34	and	and	CCONJ
ajbmeb-286	6	35	effectiveness	effectiveness	NOUN
ajbmeb-286	6	36	of	of	ADP
ajbmeb-286	6	37	internal	internal	ADJ
ajbmeb-286	6	38	auditing	auditing	NOUN
ajbmeb-286	6	39	and	and	CCONJ
ajbmeb-286	6	40	financial	financial	ADJ
ajbmeb-286	6	41	reports	report	NOUN
ajbmeb-286	6	42	by	by	ADP
ajbmeb-286	6	43	activating	activate	VERB
ajbmeb-286	6	44	them	they	PRON
ajbmeb-286	6	45	in	in	ADP
ajbmeb-286	6	46	the	the	DET
ajbmeb-286	6	47	banking	banking	NOUN
ajbmeb-286	6	48	sector	sector	NOUN
ajbmeb-286	6	49	that	that	PRON
ajbmeb-286	6	50	practices	practice	VERB
ajbmeb-286	6	51	the	the	DET
ajbmeb-286	6	52	profession	profession	NOUN
ajbmeb-286	6	53	of	of	ADP
ajbmeb-286	6	54	internal	internal	ADJ
ajbmeb-286	6	55	auditing	auditing	NOUN
ajbmeb-286	6	56	and	and	CCONJ
ajbmeb-286	6	57	financial	financial	ADJ
ajbmeb-286	6	58	reports	report	NOUN
ajbmeb-286	6	59	.	.	PUNCT
ajbmeb-286	7	1	internal	internal	ADJ
ajbmeb-286	7	2	audit	audit	NOUN
ajbmeb-286	7	3	,	,	PUNCT
ajbmeb-286	7	4	internal	internal	ADJ
ajbmeb-286	7	5	audit	audit	NOUN
ajbmeb-286	7	6	efficiency	efficiency	NOUN
ajbmeb-286	7	7	,	,	PUNCT
ajbmeb-286	7	8	financial	financial	ADJ
ajbmeb-286	7	9	reports	report	NOUN
ajbmeb-286	7	10	,	,	PUNCT
ajbmeb-286	7	11	computerized	computerized	ADJ
ajbmeb-286	7	12	accounting	accounting	NOUN
ajbmeb-286	7	13	system	system	NOUN
ajbmeb-286	7	14	american	american	PROPN
ajbmeb-286	7	15	journal	journal	PROPN
ajbmeb-286	7	16	of	of	ADP
ajbmeb-286	7	17	business	business	NOUN
ajbmeb-286	7	18	management	management	NOUN
ajbmeb-286	7	19	,	,	PUNCT
ajbmeb-286	7	20	economics	economic	NOUN
ajbmeb-286	7	21	and	and	CCONJ
ajbmeb-286	7	22	banking	banking	NOUN
ajbmeb-286	7	23	volume	volume	NOUN
ajbmeb-286	7	24	7	7	NUM
ajbmeb-286	7	25	,	,	PUNCT
ajbmeb-286	7	26	dec	dec	PROPN
ajbmeb-286	7	27	.	.	PROPN
ajbmeb-286	7	28	,	,	PUNCT
ajbmeb-286	7	29	2022	2022	NUM
ajbmeb-286	7	30	p	p	NOUN
ajbmeb-286	7	31	a	a	PRON
ajbmeb-286	7	32	g	g	NOUN
ajbmeb-286	7	33	e	e	NOUN
ajbmeb-286	7	34	|	|	ADV
ajbmeb-286	7	35	44	44	NUM
ajbmeb-286	7	36	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-286	7	37	1	1	NUM
ajbmeb-286	7	38	-	-	PUNCT
ajbmeb-286	7	39	introduction	introduction	NOUN
ajbmeb-286	7	40	:	:	PUNCT
ajbmeb-286	7	41	due	due	ADP
ajbmeb-286	7	42	to	to	ADP
ajbmeb-286	7	43	the	the	DET
ajbmeb-286	7	44	rapid	rapid	ADJ
ajbmeb-286	7	45	development	development	NOUN
ajbmeb-286	7	46	in	in	ADP
ajbmeb-286	7	47	the	the	DET
ajbmeb-286	7	48	field	field	NOUN
ajbmeb-286	7	49	of	of	ADP
ajbmeb-286	7	50	information	information	NOUN
ajbmeb-286	7	51	technology	technology	NOUN
ajbmeb-286	7	52	and	and	CCONJ
ajbmeb-286	7	53	the	the	DET
ajbmeb-286	7	54	simultaneous	simultaneous	ADJ
ajbmeb-286	7	55	emergence	emergence	NOUN
ajbmeb-286	7	56	of	of	ADP
ajbmeb-286	7	57	computers	computer	NOUN
ajbmeb-286	7	58	and	and	CCONJ
ajbmeb-286	7	59	remote	remote	ADJ
ajbmeb-286	7	60	operating	operating	NOUN
ajbmeb-286	7	61	stations	station	NOUN
ajbmeb-286	7	62	in	in	ADP
ajbmeb-286	7	63	the	the	DET
ajbmeb-286	7	64	form	form	NOUN
ajbmeb-286	7	65	of	of	ADP
ajbmeb-286	7	66	terminal	terminal	ADJ
ajbmeb-286	7	67	computers	computer	NOUN
ajbmeb-286	7	68	and	and	CCONJ
ajbmeb-286	7	69	a	a	DET
ajbmeb-286	7	70	direct	direct	ADJ
ajbmeb-286	7	71	operating	operating	NOUN
ajbmeb-286	7	72	system	system	NOUN
ajbmeb-286	7	73	with	with	ADP
ajbmeb-286	7	74	immediate	immediate	ADJ
ajbmeb-286	7	75	time	time	NOUN
ajbmeb-286	7	76	,	,	PUNCT
ajbmeb-286	7	77	and	and	CCONJ
ajbmeb-286	7	78	also	also	ADV
ajbmeb-286	7	79	after	after	ADP
ajbmeb-286	7	80	the	the	DET
ajbmeb-286	7	81	widespread	widespread	ADJ
ajbmeb-286	7	82	use	use	NOUN
ajbmeb-286	7	83	of	of	ADP
ajbmeb-286	7	84	the	the	DET
ajbmeb-286	7	85	international	international	ADJ
ajbmeb-286	7	86	information	information	NOUN
ajbmeb-286	7	87	network	network	NOUN
ajbmeb-286	7	88	,	,	PUNCT
ajbmeb-286	7	89	"	"	PUNCT
ajbmeb-286	7	90	the	the	DET
ajbmeb-286	7	91	internet	internet	NOUN
ajbmeb-286	7	92	"	"	PUNCT
ajbmeb-286	7	93	,	,	PUNCT
ajbmeb-286	7	94	as	as	SCONJ
ajbmeb-286	7	95	it	it	PRON
ajbmeb-286	7	96	has	have	AUX
ajbmeb-286	7	97	become	become	AUX
ajbmeb-286	7	98	used	use	VERB
ajbmeb-286	7	99	in	in	ADP
ajbmeb-286	7	100	most	most	ADJ
ajbmeb-286	7	101	areas	area	NOUN
ajbmeb-286	7	102	of	of	ADP
ajbmeb-286	7	103	life	life	NOUN
ajbmeb-286	7	104	in	in	ADP
ajbmeb-286	7	105	the	the	DET
ajbmeb-286	7	106	form	form	NOUN
ajbmeb-286	7	107	of	of	ADP
ajbmeb-286	7	108	programs	program	NOUN
ajbmeb-286	7	109	that	that	PRON
ajbmeb-286	7	110	are	be	AUX
ajbmeb-286	7	111	usually	usually	ADV
ajbmeb-286	7	112	easy	easy	ADJ
ajbmeb-286	7	113	it	it	PRON
ajbmeb-286	7	114	leads	lead	VERB
ajbmeb-286	7	115	to	to	ADP
ajbmeb-286	7	116	more	more	ADV
ajbmeb-286	7	117	accurate	accurate	ADJ
ajbmeb-286	7	118	,	,	PUNCT
ajbmeb-286	7	119	more	more	ADV
ajbmeb-286	7	120	accessible	accessible	ADJ
ajbmeb-286	7	121	and	and	CCONJ
ajbmeb-286	7	122	faster	fast	ADJ
ajbmeb-286	7	123	results	result	NOUN
ajbmeb-286	7	124	in	in	ADP
ajbmeb-286	7	125	completing	complete	VERB
ajbmeb-286	7	126	the	the	DET
ajbmeb-286	7	127	work	work	NOUN
ajbmeb-286	7	128	to	to	PART
ajbmeb-286	7	129	be	be	AUX
ajbmeb-286	7	130	done	do	VERB
ajbmeb-286	7	131	.	.	PUNCT
ajbmeb-286	8	1	this	this	PRON
ajbmeb-286	8	2	has	have	AUX
ajbmeb-286	8	3	positively	positively	ADV
ajbmeb-286	8	4	affected	affect	VERB
ajbmeb-286	8	5	all	all	DET
ajbmeb-286	8	6	areas	area	NOUN
ajbmeb-286	8	7	in	in	ADP
ajbmeb-286	8	8	which	which	PRON
ajbmeb-286	8	9	it	it	PRON
ajbmeb-286	8	10	was	be	AUX
ajbmeb-286	8	11	used	use	VERB
ajbmeb-286	8	12	,	,	PUNCT
ajbmeb-286	8	13	including	include	VERB
ajbmeb-286	8	14	the	the	DET
ajbmeb-286	8	15	auditing	auditing	NOUN
ajbmeb-286	8	16	and	and	CCONJ
ajbmeb-286	8	17	reporting	reporting	NOUN
ajbmeb-286	8	18	process	process	NOUN
ajbmeb-286	8	19	,	,	PUNCT
ajbmeb-286	8	20	which	which	PRON
ajbmeb-286	8	21	led	lead	VERB
ajbmeb-286	8	22	to	to	ADP
ajbmeb-286	8	23	continuous	continuous	ADJ
ajbmeb-286	8	24	improvement	improvement	NOUN
ajbmeb-286	8	25	in	in	ADP
ajbmeb-286	8	26	the	the	DET
ajbmeb-286	8	27	financial	financial	ADJ
ajbmeb-286	8	28	reporting	reporting	NOUN
ajbmeb-286	8	29	process	process	NOUN
ajbmeb-286	8	30	after	after	ADP
ajbmeb-286	8	31	increasing	increase	VERB
ajbmeb-286	8	32	flexibility	flexibility	NOUN
ajbmeb-286	8	33	in	in	ADP
ajbmeb-286	8	34	the	the	DET
ajbmeb-286	8	35	use	use	NOUN
ajbmeb-286	8	36	of	of	ADP
ajbmeb-286	8	37	those	those	DET
ajbmeb-286	8	38	systems	system	NOUN
ajbmeb-286	8	39	and	and	CCONJ
ajbmeb-286	8	40	the	the	DET
ajbmeb-286	8	41	ability	ability	NOUN
ajbmeb-286	8	42	to	to	PART
ajbmeb-286	8	43	collect	collect	VERB
ajbmeb-286	8	44	and	and	CCONJ
ajbmeb-286	8	45	operating	operate	VERB
ajbmeb-286	8	46	non	non	ADJ
ajbmeb-286	8	47	-	-	ADJ
ajbmeb-286	8	48	financial	financial	ADJ
ajbmeb-286	8	49	financial	financial	ADJ
ajbmeb-286	8	50	data	datum	NOUN
ajbmeb-286	8	51	to	to	PART
ajbmeb-286	8	52	serve	serve	VERB
ajbmeb-286	8	53	the	the	DET
ajbmeb-286	8	54	beneficiaries	beneficiary	NOUN
ajbmeb-286	8	55	of	of	ADP
ajbmeb-286	8	56	the	the	DET
ajbmeb-286	8	57	internal	internal	ADJ
ajbmeb-286	8	58	audit	audit	NOUN
ajbmeb-286	8	59	and	and	CCONJ
ajbmeb-286	8	60	financial	financial	ADJ
ajbmeb-286	8	61	reports	report	NOUN
ajbmeb-286	8	62	department	department	NOUN
ajbmeb-286	8	63	.	.	PUNCT
ajbmeb-286	9	1	it	it	PRON
ajbmeb-286	9	2	can	can	AUX
ajbmeb-286	9	3	be	be	AUX
ajbmeb-286	9	4	said	say	VERB
ajbmeb-286	9	5	that	that	SCONJ
ajbmeb-286	9	6	the	the	DET
ajbmeb-286	9	7	accounting	accounting	NOUN
ajbmeb-286	9	8	system	system	NOUN
ajbmeb-286	9	9	has	have	AUX
ajbmeb-286	9	10	been	be	AUX
ajbmeb-286	9	11	dramatically	dramatically	ADV
ajbmeb-286	9	12	affected	affect	VERB
ajbmeb-286	9	13	by	by	ADP
ajbmeb-286	9	14	the	the	DET
ajbmeb-286	9	15	use	use	NOUN
ajbmeb-286	9	16	of	of	ADP
ajbmeb-286	9	17	the	the	DET
ajbmeb-286	9	18	computer	computer	NOUN
ajbmeb-286	9	19	,	,	PUNCT
ajbmeb-286	9	20	and	and	CCONJ
ajbmeb-286	9	21	this	this	DET
ajbmeb-286	9	22	influence	influence	NOUN
ajbmeb-286	9	23	is	be	AUX
ajbmeb-286	9	24	not	not	PART
ajbmeb-286	9	25	limited	limit	VERB
ajbmeb-286	9	26	to	to	ADP
ajbmeb-286	9	27	the	the	DET
ajbmeb-286	9	28	methods	method	NOUN
ajbmeb-286	9	29	and	and	CCONJ
ajbmeb-286	9	30	procedures	procedure	NOUN
ajbmeb-286	9	31	used	use	VERB
ajbmeb-286	9	32	in	in	ADP
ajbmeb-286	9	33	implementing	implement	VERB
ajbmeb-286	9	34	the	the	DET
ajbmeb-286	9	35	accounting	accounting	NOUN
ajbmeb-286	9	36	cycle	cycle	NOUN
ajbmeb-286	9	37	and	and	CCONJ
ajbmeb-286	9	38	the	the	DET
ajbmeb-286	9	39	associated	associated	ADJ
ajbmeb-286	9	40	documents	document	NOUN
ajbmeb-286	9	41	,	,	PUNCT
ajbmeb-286	9	42	records	record	NOUN
ajbmeb-286	9	43	,	,	PUNCT
ajbmeb-286	9	44	reports	report	NOUN
ajbmeb-286	9	45	and	and	CCONJ
ajbmeb-286	9	46	financial	financial	ADJ
ajbmeb-286	9	47	statements	statement	NOUN
ajbmeb-286	9	48	.	.	PUNCT
ajbmeb-286	10	1	records	record	NOUN
ajbmeb-286	10	2	,	,	PUNCT
ajbmeb-286	10	3	documents	document	NOUN
ajbmeb-286	10	4	and	and	CCONJ
ajbmeb-286	10	5	methods	method	NOUN
ajbmeb-286	10	6	of	of	ADP
ajbmeb-286	10	7	preparing	prepare	VERB
ajbmeb-286	10	8	them	they	PRON
ajbmeb-286	10	9	to	to	PART
ajbmeb-286	10	10	require	require	VERB
ajbmeb-286	10	11	auditors	auditor	NOUN
ajbmeb-286	10	12	to	to	PART
ajbmeb-286	10	13	consider	consider	VERB
ajbmeb-286	10	14	the	the	DET
ajbmeb-286	10	15	impact	impact	NOUN
ajbmeb-286	10	16	of	of	ADP
ajbmeb-286	10	17	using	use	VERB
ajbmeb-286	10	18	the	the	DET
ajbmeb-286	10	19	computerized	computerized	ADJ
ajbmeb-286	10	20	accounting	accounting	NOUN
ajbmeb-286	10	21	system	system	NOUN
ajbmeb-286	10	22	in	in	ADP
ajbmeb-286	10	23	examining	examine	VERB
ajbmeb-286	10	24	the	the	DET
ajbmeb-286	10	25	information	information	NOUN
ajbmeb-286	10	26	contained	contain	VERB
ajbmeb-286	10	27	in	in	ADP
ajbmeb-286	10	28	the	the	DET
ajbmeb-286	10	29	financial	financial	ADJ
ajbmeb-286	10	30	statements	statement	NOUN
ajbmeb-286	10	31	.	.	PUNCT
ajbmeb-286	11	1	2	2	NUM
ajbmeb-286	11	2	research	research	NOUN
ajbmeb-286	11	3	methodology	methodology	NOUN
ajbmeb-286	11	4	2	2	NUM
ajbmeb-286	11	5	-	-	SYM
ajbmeb-286	11	6	1research	1research	NUM
ajbmeb-286	11	7	problem	problem	NOUN
ajbmeb-286	11	8	the	the	DET
ajbmeb-286	11	9	use	use	NOUN
ajbmeb-286	11	10	of	of	ADP
ajbmeb-286	11	11	information	information	NOUN
ajbmeb-286	11	12	technology	technology	NOUN
ajbmeb-286	11	13	leads	lead	VERB
ajbmeb-286	11	14	to	to	ADP
ajbmeb-286	11	15	raising	raise	VERB
ajbmeb-286	11	16	the	the	DET
ajbmeb-286	11	17	efficiency	efficiency	NOUN
ajbmeb-286	11	18	and	and	CCONJ
ajbmeb-286	11	19	capacity	capacity	NOUN
ajbmeb-286	11	20	of	of	ADP
ajbmeb-286	11	21	the	the	DET
ajbmeb-286	11	22	accounting	accounting	NOUN
ajbmeb-286	11	23	system	system	NOUN
ajbmeb-286	11	24	in	in	ADP
ajbmeb-286	11	25	processing	processing	NOUN
ajbmeb-286	11	26	data	datum	NOUN
ajbmeb-286	11	27	and	and	CCONJ
ajbmeb-286	11	28	obtaining	obtain	VERB
ajbmeb-286	11	29	accounting	accounting	NOUN
ajbmeb-286	11	30	information	information	NOUN
ajbmeb-286	11	31	characterized	characterize	VERB
ajbmeb-286	11	32	by	by	ADP
ajbmeb-286	11	33	objectivity	objectivity	NOUN
ajbmeb-286	11	34	and	and	CCONJ
ajbmeb-286	11	35	appropriateness	appropriateness	NOUN
ajbmeb-286	11	36	,	,	PUNCT
ajbmeb-286	11	37	so	so	CCONJ
ajbmeb-286	11	38	any	any	DET
ajbmeb-286	11	39	improvement	improvement	NOUN
ajbmeb-286	11	40	or	or	CCONJ
ajbmeb-286	11	41	weakness	weakness	NOUN
ajbmeb-286	11	42	in	in	ADP
ajbmeb-286	11	43	the	the	DET
ajbmeb-286	11	44	ability	ability	NOUN
ajbmeb-286	11	45	of	of	ADP
ajbmeb-286	11	46	the	the	DET
ajbmeb-286	11	47	accounting	accounting	NOUN
ajbmeb-286	11	48	system	system	NOUN
ajbmeb-286	11	49	to	to	PART
ajbmeb-286	11	50	produce	produce	VERB
ajbmeb-286	11	51	reliable	reliable	ADJ
ajbmeb-286	11	52	information	information	NOUN
ajbmeb-286	11	53	will	will	AUX
ajbmeb-286	11	54	be	be	AUX
ajbmeb-286	11	55	reflected	reflect	VERB
ajbmeb-286	11	56	in	in	ADP
ajbmeb-286	11	57	the	the	DET
ajbmeb-286	11	58	accounting	accounting	NOUN
ajbmeb-286	11	59	work	work	NOUN
ajbmeb-286	11	60	.	.	PUNCT
ajbmeb-286	12	1	in	in	ADP
ajbmeb-286	12	2	addition	addition	NOUN
ajbmeb-286	12	3	,	,	PUNCT
ajbmeb-286	12	4	the	the	DET
ajbmeb-286	12	5	use	use	NOUN
ajbmeb-286	12	6	of	of	ADP
ajbmeb-286	12	7	information	information	NOUN
ajbmeb-286	12	8	technology	technology	NOUN
ajbmeb-286	12	9	in	in	ADP
ajbmeb-286	12	10	the	the	DET
ajbmeb-286	12	11	accounting	accounting	NOUN
ajbmeb-286	12	12	field	field	NOUN
ajbmeb-286	12	13	affects	affect	VERB
ajbmeb-286	12	14	the	the	DET
ajbmeb-286	12	15	work	work	NOUN
ajbmeb-286	12	16	of	of	ADP
ajbmeb-286	12	17	users	user	NOUN
ajbmeb-286	12	18	of	of	ADP
ajbmeb-286	12	19	the	the	DET
ajbmeb-286	12	20	accounting	accounting	NOUN
ajbmeb-286	12	21	system	system	NOUN
ajbmeb-286	12	22	.	.	PUNCT
ajbmeb-286	13	1	however	however	ADV
ajbmeb-286	13	2	,	,	PUNCT
ajbmeb-286	13	3	this	this	DET
ajbmeb-286	13	4	use	use	NOUN
ajbmeb-286	13	5	faces	face	VERB
ajbmeb-286	13	6	some	some	DET
ajbmeb-286	13	7	obstacles	obstacle	NOUN
ajbmeb-286	13	8	and	and	CCONJ
ajbmeb-286	13	9	problems	problem	NOUN
ajbmeb-286	13	10	,	,	PUNCT
ajbmeb-286	13	11	including	include	VERB
ajbmeb-286	13	12	the	the	DET
ajbmeb-286	13	13	cost	cost	NOUN
ajbmeb-286	13	14	versus	versus	ADP
ajbmeb-286	13	15	benefit	benefit	NOUN
ajbmeb-286	13	16	,	,	PUNCT
ajbmeb-286	13	17	how	how	SCONJ
ajbmeb-286	13	18	to	to	PART
ajbmeb-286	13	19	measure	measure	VERB
ajbmeb-286	13	20	it	it	PRON
ajbmeb-286	13	21	,	,	PUNCT
ajbmeb-286	13	22	and	and	CCONJ
ajbmeb-286	13	23	the	the	DET
ajbmeb-286	13	24	extent	extent	NOUN
ajbmeb-286	13	25	to	to	PART
ajbmeb-286	13	26	which	which	PRON
ajbmeb-286	13	27	the	the	DET
ajbmeb-286	13	28	elements	element	NOUN
ajbmeb-286	13	29	of	of	ADP
ajbmeb-286	13	30	using	use	VERB
ajbmeb-286	13	31	the	the	DET
ajbmeb-286	13	32	computerized	computerized	ADJ
ajbmeb-286	13	33	accounting	accounting	NOUN
ajbmeb-286	13	34	system	system	NOUN
ajbmeb-286	13	35	can	can	AUX
ajbmeb-286	13	36	be	be	AUX
ajbmeb-286	13	37	provided	provide	VERB
ajbmeb-286	13	38	in	in	ADP
ajbmeb-286	13	39	private	private	ADJ
ajbmeb-286	13	40	commercial	commercial	ADJ
ajbmeb-286	13	41	banks	bank	NOUN
ajbmeb-286	13	42	as	as	ADP
ajbmeb-286	13	43	one	one	NUM
ajbmeb-286	13	44	of	of	ADP
ajbmeb-286	13	45	the	the	DET
ajbmeb-286	13	46	users	user	NOUN
ajbmeb-286	13	47	of	of	ADP
ajbmeb-286	13	48	the	the	DET
ajbmeb-286	13	49	computerized	computerized	ADJ
ajbmeb-286	13	50	accounting	accounting	NOUN
ajbmeb-286	13	51	system	system	NOUN
ajbmeb-286	13	52	.	.	PUNCT
ajbmeb-286	14	1	accordingly	accordingly	ADV
ajbmeb-286	14	2	,	,	PUNCT
ajbmeb-286	14	3	the	the	DET
ajbmeb-286	14	4	research	research	NOUN
ajbmeb-286	14	5	problem	problem	NOUN
ajbmeb-286	14	6	can	can	AUX
ajbmeb-286	14	7	be	be	AUX
ajbmeb-286	14	8	formulated	formulate	VERB
ajbmeb-286	14	9	from	from	ADP
ajbmeb-286	14	10	the	the	DET
ajbmeb-286	14	11	following	follow	VERB
ajbmeb-286	14	12	question	question	NOUN
ajbmeb-286	14	13	:	:	PUNCT
ajbmeb-286	14	14	what	what	PRON
ajbmeb-286	14	15	is	be	AUX
ajbmeb-286	14	16	the	the	DET
ajbmeb-286	14	17	efficiency	efficiency	NOUN
ajbmeb-286	14	18	of	of	ADP
ajbmeb-286	14	19	internal	internal	ADJ
ajbmeb-286	14	20	auditing	auditing	NOUN
ajbmeb-286	14	21	and	and	CCONJ
ajbmeb-286	14	22	financial	financial	ADJ
ajbmeb-286	14	23	reports	report	NOUN
ajbmeb-286	14	24	in	in	ADP
ajbmeb-286	14	25	light	light	NOUN
ajbmeb-286	14	26	of	of	ADP
ajbmeb-286	14	27	using	use	VERB
ajbmeb-286	14	28	the	the	DET
ajbmeb-286	14	29	computerized	computerized	ADJ
ajbmeb-286	14	30	accounting	accounting	NOUN
ajbmeb-286	14	31	system	system	NOUN
ajbmeb-286	14	32	when	when	SCONJ
ajbmeb-286	14	33	auditing	audit	VERB
ajbmeb-286	14	34	and	and	CCONJ
ajbmeb-286	14	35	examining	examine	VERB
ajbmeb-286	14	36	the	the	DET
ajbmeb-286	14	37	financial	financial	ADJ
ajbmeb-286	14	38	statements	statement	NOUN
ajbmeb-286	14	39	attached	attach	VERB
ajbmeb-286	14	40	to	to	ADP
ajbmeb-286	14	41	the	the	DET
ajbmeb-286	14	42	financial	financial	ADJ
ajbmeb-286	14	43	reports	report	NOUN
ajbmeb-286	14	44	?	?	PUNCT
ajbmeb-286	15	1	2	2	NUM
ajbmeb-286	15	2	-	-	SYM
ajbmeb-286	15	3	2	2	NUM
ajbmeb-286	15	4	the	the	DET
ajbmeb-286	15	5	importance	importance	NOUN
ajbmeb-286	15	6	of	of	ADP
ajbmeb-286	15	7	research	research	NOUN
ajbmeb-286	15	8	the	the	DET
ajbmeb-286	15	9	research	research	NOUN
ajbmeb-286	15	10	's	's	PART
ajbmeb-286	15	11	importance	importance	NOUN
ajbmeb-286	15	12	stems	stem	VERB
ajbmeb-286	15	13	from	from	ADP
ajbmeb-286	15	14	the	the	DET
ajbmeb-286	15	15	computerized	computerized	ADJ
ajbmeb-286	15	16	accounting	accounting	NOUN
ajbmeb-286	15	17	system	system	NOUN
ajbmeb-286	15	18	's	's	PART
ajbmeb-286	15	19	role	role	NOUN
ajbmeb-286	15	20	in	in	ADP
ajbmeb-286	15	21	raising	raise	VERB
ajbmeb-286	15	22	the	the	DET
ajbmeb-286	15	23	efficiency	efficiency	NOUN
ajbmeb-286	15	24	and	and	CCONJ
ajbmeb-286	15	25	effectiveness	effectiveness	NOUN
ajbmeb-286	15	26	of	of	ADP
ajbmeb-286	15	27	internal	internal	ADJ
ajbmeb-286	15	28	auditing	auditing	NOUN
ajbmeb-286	15	29	and	and	CCONJ
ajbmeb-286	15	30	financial	financial	ADJ
ajbmeb-286	15	31	reports	report	NOUN
ajbmeb-286	15	32	in	in	ADP
ajbmeb-286	15	33	commercial	commercial	ADJ
ajbmeb-286	15	34	banks	bank	NOUN
ajbmeb-286	15	35	when	when	SCONJ
ajbmeb-286	15	36	checking	check	VERB
ajbmeb-286	15	37	and	and	CCONJ
ajbmeb-286	15	38	examining	examine	VERB
ajbmeb-286	15	39	the	the	DET
ajbmeb-286	15	40	attached	attached	ADJ
ajbmeb-286	15	41	financial	financial	ADJ
ajbmeb-286	15	42	statements	statement	NOUN
ajbmeb-286	15	43	and	and	CCONJ
ajbmeb-286	15	44	reports	report	NOUN
ajbmeb-286	15	45	for	for	ADP
ajbmeb-286	15	46	decision	decision	NOUN
ajbmeb-286	15	47	-	-	PUNCT
ajbmeb-286	15	48	making	making	NOUN
ajbmeb-286	15	49	.	.	PUNCT
ajbmeb-286	16	1	2	2	NUM
ajbmeb-286	16	2	-	-	SYM
ajbmeb-286	16	3	3research	3research	NUM
ajbmeb-286	16	4	objectives	objective	NOUN
ajbmeb-286	16	5	the	the	DET
ajbmeb-286	16	6	research	research	NOUN
ajbmeb-286	16	7	seeks	seek	VERB
ajbmeb-286	16	8	to	to	PART
ajbmeb-286	16	9	achieve	achieve	VERB
ajbmeb-286	16	10	the	the	DET
ajbmeb-286	16	11	following	follow	VERB
ajbmeb-286	16	12	goals	goal	NOUN
ajbmeb-286	16	13	:	:	PUNCT
ajbmeb-286	16	14	1	1	X
ajbmeb-286	16	15	)	)	PUNCT
ajbmeb-286	16	16	shedding	shed	VERB
ajbmeb-286	16	17	light	light	NOUN
ajbmeb-286	16	18	on	on	ADP
ajbmeb-286	16	19	identifying	identify	VERB
ajbmeb-286	16	20	the	the	DET
ajbmeb-286	16	21	efficiency	efficiency	NOUN
ajbmeb-286	16	22	and	and	CCONJ
ajbmeb-286	16	23	effectiveness	effectiveness	NOUN
ajbmeb-286	16	24	of	of	ADP
ajbmeb-286	16	25	the	the	DET
ajbmeb-286	16	26	internal	internal	ADJ
ajbmeb-286	16	27	audit	audit	NOUN
ajbmeb-286	16	28	process	process	NOUN
ajbmeb-286	16	29	and	and	CCONJ
ajbmeb-286	16	30	financial	financial	ADJ
ajbmeb-286	16	31	reports	report	NOUN
ajbmeb-286	16	32	in	in	ADP
ajbmeb-286	16	33	commercial	commercial	ADJ
ajbmeb-286	16	34	banks	bank	NOUN
ajbmeb-286	16	35	in	in	ADP
ajbmeb-286	16	36	light	light	NOUN
ajbmeb-286	16	37	of	of	ADP
ajbmeb-286	16	38	the	the	DET
ajbmeb-286	16	39	use	use	NOUN
ajbmeb-286	16	40	of	of	ADP
ajbmeb-286	16	41	a	a	DET
ajbmeb-286	16	42	computerized	computerized	ADJ
ajbmeb-286	16	43	accounting	accounting	NOUN
ajbmeb-286	16	44	system	system	NOUN
ajbmeb-286	16	45	.	.	PUNCT
ajbmeb-286	17	1	2	2	X
ajbmeb-286	17	2	)	)	PUNCT
ajbmeb-286	17	3	identifying	identify	VERB
ajbmeb-286	17	4	the	the	DET
ajbmeb-286	17	5	viewpoint	viewpoint	NOUN
ajbmeb-286	17	6	of	of	ADP
ajbmeb-286	17	7	the	the	DET
ajbmeb-286	17	8	accountant	accountant	NOUN
ajbmeb-286	17	9	and	and	CCONJ
ajbmeb-286	17	10	the	the	DET
ajbmeb-286	17	11	auditor	auditor	NOUN
ajbmeb-286	17	12	on	on	ADP
ajbmeb-286	17	13	the	the	DET
ajbmeb-286	17	14	computerized	computerized	ADJ
ajbmeb-286	17	15	accounting	accounting	NOUN
ajbmeb-286	17	16	system	system	NOUN
ajbmeb-286	17	17	and	and	CCONJ
ajbmeb-286	17	18	its	its	PRON
ajbmeb-286	17	19	impact	impact	NOUN
ajbmeb-286	17	20	on	on	ADP
ajbmeb-286	17	21	the	the	DET
ajbmeb-286	17	22	quality	quality	NOUN
ajbmeb-286	17	23	of	of	ADP
ajbmeb-286	17	24	internal	internal	ADJ
ajbmeb-286	17	25	auditing	auditing	NOUN
ajbmeb-286	17	26	and	and	CCONJ
ajbmeb-286	17	27	financial	financial	ADJ
ajbmeb-286	17	28	reports	report	NOUN
ajbmeb-286	17	29	.	.	PUNCT
ajbmeb-286	18	1	3	3	X
ajbmeb-286	18	2	)	)	PUNCT
ajbmeb-286	18	3	to	to	PART
ajbmeb-286	18	4	identify	identify	VERB
ajbmeb-286	18	5	the	the	DET
ajbmeb-286	18	6	characteristics	characteristic	NOUN
ajbmeb-286	18	7	that	that	PRON
ajbmeb-286	18	8	must	must	AUX
ajbmeb-286	18	9	be	be	AUX
ajbmeb-286	18	10	available	available	ADJ
ajbmeb-286	18	11	in	in	ADP
ajbmeb-286	18	12	the	the	DET
ajbmeb-286	18	13	computerized	computerized	ADJ
ajbmeb-286	18	14	accounting	accounting	NOUN
ajbmeb-286	18	15	system	system	NOUN
ajbmeb-286	18	16	to	to	PART
ajbmeb-286	18	17	be	be	AUX
ajbmeb-286	18	18	an	an	DET
ajbmeb-286	18	19	effective	effective	ADJ
ajbmeb-286	18	20	system	system	NOUN
ajbmeb-286	18	21	that	that	PRON
ajbmeb-286	18	22	can	can	AUX
ajbmeb-286	18	23	be	be	AUX
ajbmeb-286	18	24	relied	rely	VERB
ajbmeb-286	18	25	upon	upon	SCONJ
ajbmeb-286	18	26	by	by	ADP
ajbmeb-286	18	27	internal	internal	ADJ
ajbmeb-286	18	28	auditing	auditing	NOUN
ajbmeb-286	18	29	and	and	CCONJ
ajbmeb-286	18	30	financial	financial	ADJ
ajbmeb-286	18	31	reports	report	NOUN
ajbmeb-286	18	32	.	.	PUNCT
ajbmeb-286	19	1	american	american	ADJ
ajbmeb-286	19	2	journal	journal	PROPN
ajbmeb-286	19	3	of	of	ADP
ajbmeb-286	19	4	business	business	NOUN
ajbmeb-286	19	5	management	management	NOUN
ajbmeb-286	19	6	,	,	PUNCT
ajbmeb-286	19	7	economics	economic	NOUN
ajbmeb-286	19	8	and	and	CCONJ
ajbmeb-286	19	9	banking	banking	NOUN
ajbmeb-286	19	10	volume	volume	NOUN
ajbmeb-286	19	11	7	7	NUM
ajbmeb-286	19	12	,	,	PUNCT
ajbmeb-286	19	13	dec	dec	PROPN
ajbmeb-286	19	14	.	.	PROPN
ajbmeb-286	19	15	,	,	PUNCT
ajbmeb-286	19	16	2022	2022	NUM
ajbmeb-286	19	17	p	p	NOUN
ajbmeb-286	19	18	a	a	PRON
ajbmeb-286	19	19	g	g	NOUN
ajbmeb-286	19	20	e	e	NOUN
ajbmeb-286	19	21	|	|	ADV
ajbmeb-286	19	22	45	45	NUM
ajbmeb-286	19	23	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-286	19	24	2	2	NUM
ajbmeb-286	19	25	-	-	SYM
ajbmeb-286	19	26	4research	4research	NUM
ajbmeb-286	19	27	hypotheses	hypothesis	NOUN
ajbmeb-286	19	28	.	.	PUNCT
ajbmeb-286	20	1	the	the	DET
ajbmeb-286	20	2	research	research	NOUN
ajbmeb-286	20	3	seeks	seek	VERB
ajbmeb-286	20	4	to	to	PART
ajbmeb-286	20	5	test	test	VERB
ajbmeb-286	20	6	the	the	DET
ajbmeb-286	20	7	following	follow	VERB
ajbmeb-286	20	8	hypothesis	hypothesis	NOUN
ajbmeb-286	20	9	:	:	PUNCT
ajbmeb-286	20	10	there	there	PRON
ajbmeb-286	20	11	is	be	VERB
ajbmeb-286	20	12	a	a	DET
ajbmeb-286	20	13	significant	significant	ADJ
ajbmeb-286	20	14	effect	effect	NOUN
ajbmeb-286	20	15	of	of	ADP
ajbmeb-286	20	16	the	the	DET
ajbmeb-286	20	17	computerized	computerized	ADJ
ajbmeb-286	20	18	accounting	accounting	NOUN
ajbmeb-286	20	19	system	system	NOUN
ajbmeb-286	20	20	on	on	ADP
ajbmeb-286	20	21	the	the	DET
ajbmeb-286	20	22	efficiency	efficiency	NOUN
ajbmeb-286	20	23	of	of	ADP
ajbmeb-286	20	24	internal	internal	ADJ
ajbmeb-286	20	25	auditing	auditing	NOUN
ajbmeb-286	20	26	and	and	CCONJ
ajbmeb-286	20	27	financial	financial	ADJ
ajbmeb-286	20	28	reports	report	NOUN
ajbmeb-286	20	29	.	.	PUNCT
ajbmeb-286	21	1	2	2	NUM
ajbmeb-286	21	2	-	-	SYM
ajbmeb-286	21	3	5data	5data	NUM
ajbmeb-286	21	4	collection	collection	NOUN
ajbmeb-286	21	5	method	method	NOUN
ajbmeb-286	21	6	and	and	CCONJ
ajbmeb-286	21	7	research	research	NOUN
ajbmeb-286	21	8	sample	sample	NOUN
ajbmeb-286	21	9	:	:	PUNCT
ajbmeb-286	21	10	to	to	PART
ajbmeb-286	21	11	achieve	achieve	VERB
ajbmeb-286	21	12	the	the	DET
ajbmeb-286	21	13	objectives	objective	NOUN
ajbmeb-286	21	14	of	of	ADP
ajbmeb-286	21	15	the	the	DET
ajbmeb-286	21	16	research	research	NOUN
ajbmeb-286	21	17	and	and	CCONJ
ajbmeb-286	21	18	test	test	VERB
ajbmeb-286	21	19	its	its	PRON
ajbmeb-286	21	20	hypotheses	hypothesis	NOUN
ajbmeb-286	21	21	,	,	PUNCT
ajbmeb-286	21	22	the	the	DET
ajbmeb-286	21	23	research	research	NOUN
ajbmeb-286	21	24	adopted	adopt	VERB
ajbmeb-286	21	25	the	the	DET
ajbmeb-286	21	26	descriptive	descriptive	ADJ
ajbmeb-286	21	27	and	and	CCONJ
ajbmeb-286	21	28	analytical	analytical	ADJ
ajbmeb-286	21	29	approach	approach	NOUN
ajbmeb-286	21	30	,	,	PUNCT
ajbmeb-286	21	31	and	and	CCONJ
ajbmeb-286	21	32	the	the	DET
ajbmeb-286	21	33	following	follow	VERB
ajbmeb-286	21	34	sources	source	NOUN
ajbmeb-286	21	35	were	be	AUX
ajbmeb-286	21	36	used	use	VERB
ajbmeb-286	21	37	to	to	PART
ajbmeb-286	21	38	collect	collect	VERB
ajbmeb-286	21	39	data	datum	NOUN
ajbmeb-286	21	40	:	:	PUNCT
ajbmeb-286	21	41	1the	1the	NUM
ajbmeb-286	21	42	theoretical	theoretical	ADJ
ajbmeb-286	21	43	side	side	NOUN
ajbmeb-286	21	44	:	:	PUNCT
ajbmeb-286	21	45	in	in	ADP
ajbmeb-286	21	46	the	the	DET
ajbmeb-286	21	47	theoretical	theoretical	ADJ
ajbmeb-286	21	48	aspect	aspect	NOUN
ajbmeb-286	21	49	,	,	PUNCT
ajbmeb-286	21	50	the	the	DET
ajbmeb-286	21	51	research	research	NOUN
ajbmeb-286	21	52	relied	rely	VERB
ajbmeb-286	21	53	on	on	ADP
ajbmeb-286	21	54	references	reference	NOUN
ajbmeb-286	21	55	from	from	ADP
ajbmeb-286	21	56	books	book	NOUN
ajbmeb-286	21	57	,	,	PUNCT
ajbmeb-286	21	58	periodicals	periodical	NOUN
ajbmeb-286	21	59	,	,	PUNCT
ajbmeb-286	21	60	theses	thesis	NOUN
ajbmeb-286	21	61	and	and	CCONJ
ajbmeb-286	21	62	university	university	NOUN
ajbmeb-286	21	63	dissertations	dissertation	NOUN
ajbmeb-286	21	64	.	.	PUNCT
ajbmeb-286	22	1	2	2	NUM
ajbmeb-286	22	2	-	-	NUM
ajbmeb-286	22	3	the	the	DET
ajbmeb-286	22	4	practical	practical	ADJ
ajbmeb-286	22	5	side	side	NOUN
ajbmeb-286	22	6	:	:	PUNCT
ajbmeb-286	22	7	the	the	DET
ajbmeb-286	22	8	research	research	NOUN
ajbmeb-286	22	9	sample	sample	NOUN
ajbmeb-286	22	10	consists	consist	VERB
ajbmeb-286	22	11	of	of	ADP
ajbmeb-286	22	12	(	(	PUNCT
ajbmeb-286	22	13	estimators	estimator	NOUN
ajbmeb-286	22	14	and	and	CCONJ
ajbmeb-286	22	15	auditors	auditor	NOUN
ajbmeb-286	22	16	in	in	ADP
ajbmeb-286	22	17	the	the	DET
ajbmeb-286	22	18	general	general	ADJ
ajbmeb-286	22	19	tax	tax	NOUN
ajbmeb-286	22	20	authority	authority	NOUN
ajbmeb-286	22	21	)	)	PUNCT
ajbmeb-286	22	22	.	.	PUNCT
ajbmeb-286	23	1	a	a	DET
ajbmeb-286	23	2	questionnaire	questionnaire	NOUN
ajbmeb-286	23	3	was	be	AUX
ajbmeb-286	23	4	designed	design	VERB
ajbmeb-286	23	5	and	and	CCONJ
ajbmeb-286	23	6	distributed	distribute	VERB
ajbmeb-286	23	7	(	(	PUNCT
ajbmeb-286	23	8	45	45	NUM
ajbmeb-286	23	9	)	)	PUNCT
ajbmeb-286	23	10	questionnaires	questionnaire	NOUN
ajbmeb-286	23	11	to	to	PART
ajbmeb-286	23	12	test	test	VERB
ajbmeb-286	23	13	the	the	DET
ajbmeb-286	23	14	research	research	NOUN
ajbmeb-286	23	15	hypothesis	hypothesis	NOUN
ajbmeb-286	23	16	.	.	PUNCT
ajbmeb-286	24	1	as	as	ADP
ajbmeb-286	24	2	a	a	DET
ajbmeb-286	24	3	result	result	NOUN
ajbmeb-286	24	4	,	,	PUNCT
ajbmeb-286	24	5	the	the	DET
ajbmeb-286	24	6	number	number	NOUN
ajbmeb-286	24	7	of	of	ADP
ajbmeb-286	24	8	forms	form	NOUN
ajbmeb-286	24	9	received	receive	VERB
ajbmeb-286	24	10	by	by	ADP
ajbmeb-286	24	11	the	the	DET
ajbmeb-286	24	12	researchers	researcher	NOUN
ajbmeb-286	24	13	was(41	was(41	PRON
ajbmeb-286	24	14	)	)	PUNCT
ajbmeb-286	24	15	a	a	DET
ajbmeb-286	24	16	valid	valid	ADJ
ajbmeb-286	24	17	form	form	NOUN
ajbmeb-286	24	18	for	for	ADP
ajbmeb-286	24	19	analysis	analysis	NOUN
ajbmeb-286	24	20	,	,	PUNCT
ajbmeb-286	24	21	which	which	PRON
ajbmeb-286	24	22	is	be	AUX
ajbmeb-286	24	23	equivalent	equivalent	ADJ
ajbmeb-286	24	24	to	to	ADP
ajbmeb-286	24	25	a	a	DET
ajbmeb-286	24	26	response	response	NOUN
ajbmeb-286	24	27	rate	rate	NOUN
ajbmeb-286	24	28	of	of	ADP
ajbmeb-286	24	29	(	(	PUNCT
ajbmeb-286	24	30	91	91	NUM
ajbmeb-286	24	31	%	%	NOUN
ajbmeb-286	24	32	)	)	PUNCT
ajbmeb-286	24	33	,	,	PUNCT
ajbmeb-286	24	34	and	and	CCONJ
ajbmeb-286	24	35	the	the	DET
ajbmeb-286	24	36	collected	collect	VERB
ajbmeb-286	24	37	data	datum	NOUN
ajbmeb-286	24	38	were	be	AUX
ajbmeb-286	24	39	analyzed	analyze	VERB
ajbmeb-286	24	40	by	by	ADP
ajbmeb-286	24	41	means	mean	NOUN
ajbmeb-286	24	42	of	of	ADP
ajbmeb-286	24	43	the	the	DET
ajbmeb-286	24	44	questionnaire	questionnaire	NOUN
ajbmeb-286	24	45	using	use	VERB
ajbmeb-286	24	46	descriptive	descriptive	ADJ
ajbmeb-286	24	47	and	and	CCONJ
ajbmeb-286	24	48	analytical	analytical	ADJ
ajbmeb-286	24	49	statistical	statistical	ADJ
ajbmeb-286	24	50	methods	method	NOUN
ajbmeb-286	24	51	,	,	PUNCT
ajbmeb-286	24	52	and	and	CCONJ
ajbmeb-286	24	53	using	use	VERB
ajbmeb-286	24	54	the	the	DET
ajbmeb-286	24	55	statistical	statistical	ADJ
ajbmeb-286	24	56	analysis	analysis	NOUN
ajbmeb-286	24	57	program	program	NOUN
ajbmeb-286	24	58	(	(	PUNCT
ajbmeb-286	24	59	spss	spss	PROPN
ajbmeb-286	24	60	)	)	PUNCT
ajbmeb-286	24	61	.	.	PUNCT
ajbmeb-286	25	1	3	3	NUM
ajbmeb-286	25	2	-	-	PUNCT
ajbmeb-286	25	3	computerized	computerized	ADJ
ajbmeb-286	25	4	accounting	accounting	NOUN
ajbmeb-286	25	5	system	system	NOUN
ajbmeb-286	25	6	3	3	NUM
ajbmeb-286	25	7	-	-	SYM
ajbmeb-286	25	8	1	1	NUM
ajbmeb-286	25	9	the	the	DET
ajbmeb-286	25	10	concept	concept	NOUN
ajbmeb-286	25	11	of	of	ADP
ajbmeb-286	25	12	a	a	DET
ajbmeb-286	25	13	computerized	computerized	ADJ
ajbmeb-286	25	14	accounting	accounting	NOUN
ajbmeb-286	25	15	system	system	NOUN
ajbmeb-286	25	16	:	:	PUNCT
ajbmeb-286	25	17	due	due	ADP
ajbmeb-286	25	18	to	to	ADP
ajbmeb-286	25	19	the	the	DET
ajbmeb-286	25	20	successive	successive	ADJ
ajbmeb-286	25	21	developments	development	NOUN
ajbmeb-286	25	22	that	that	PRON
ajbmeb-286	25	23	have	have	AUX
ajbmeb-286	25	24	taken	take	VERB
ajbmeb-286	25	25	place	place	NOUN
ajbmeb-286	25	26	in	in	ADP
ajbmeb-286	25	27	many	many	ADJ
ajbmeb-286	25	28	fields	field	NOUN
ajbmeb-286	25	29	and	and	CCONJ
ajbmeb-286	25	30	organizations	organization	NOUN
ajbmeb-286	25	31	in	in	ADP
ajbmeb-286	25	32	terms	term	NOUN
ajbmeb-286	25	33	of	of	ADP
ajbmeb-286	25	34	their	their	PRON
ajbmeb-286	25	35	large	large	ADJ
ajbmeb-286	25	36	size	size	NOUN
ajbmeb-286	25	37	and	and	CCONJ
ajbmeb-286	25	38	expansion	expansion	NOUN
ajbmeb-286	25	39	of	of	ADP
ajbmeb-286	25	40	their	their	PRON
ajbmeb-286	25	41	activities	activity	NOUN
ajbmeb-286	25	42	,	,	PUNCT
ajbmeb-286	25	43	and	and	CCONJ
ajbmeb-286	25	44	the	the	DET
ajbmeb-286	25	45	consequent	consequent	ADJ
ajbmeb-286	25	46	production	production	NOUN
ajbmeb-286	25	47	of	of	ADP
ajbmeb-286	25	48	a	a	DET
ajbmeb-286	25	49	huge	huge	ADJ
ajbmeb-286	25	50	amount	amount	NOUN
ajbmeb-286	25	51	of	of	ADP
ajbmeb-286	25	52	different	different	ADJ
ajbmeb-286	25	53	data	datum	NOUN
ajbmeb-286	25	54	,	,	PUNCT
ajbmeb-286	25	55	the	the	DET
ajbmeb-286	25	56	need	need	NOUN
ajbmeb-286	25	57	arose	arise	VERB
ajbmeb-286	25	58	to	to	PART
ajbmeb-286	25	59	use	use	VERB
ajbmeb-286	25	60	the	the	DET
ajbmeb-286	25	61	electronic	electronic	ADJ
ajbmeb-286	25	62	computer	computer	NOUN
ajbmeb-286	25	63	in	in	ADP
ajbmeb-286	25	64	order	order	NOUN
ajbmeb-286	25	65	to	to	PART
ajbmeb-286	25	66	be	be	AUX
ajbmeb-286	25	67	able	able	ADJ
ajbmeb-286	25	68	to	to	PART
ajbmeb-286	25	69	operate	operate	VERB
ajbmeb-286	25	70	the	the	DET
ajbmeb-286	25	71	data	datum	NOUN
ajbmeb-286	25	72	and	and	CCONJ
ajbmeb-286	25	73	produce	produce	VERB
ajbmeb-286	25	74	information	information	NOUN
ajbmeb-286	25	75	in	in	ADP
ajbmeb-286	25	76	order	order	NOUN
ajbmeb-286	25	77	to	to	PART
ajbmeb-286	25	78	benefit	benefit	VERB
ajbmeb-286	25	79	from	from	ADP
ajbmeb-286	25	80	the	the	DET
ajbmeb-286	25	81	enormous	enormous	ADJ
ajbmeb-286	25	82	and	and	CCONJ
ajbmeb-286	25	83	multiple	multiple	ADJ
ajbmeb-286	25	84	capabilities	capability	NOUN
ajbmeb-286	25	85	that	that	PRON
ajbmeb-286	25	86	characterize	characterize	VERB
ajbmeb-286	25	87	it	it	PRON
ajbmeb-286	25	88	.	.	PUNCT
ajbmeb-286	26	1	those	those	DET
ajbmeb-286	26	2	electronic	electronic	ADJ
ajbmeb-286	26	3	computers	computer	NOUN
ajbmeb-286	26	4	,	,	PUNCT
ajbmeb-286	26	5	and	and	CCONJ
ajbmeb-286	26	6	because	because	SCONJ
ajbmeb-286	26	7	of	of	ADP
ajbmeb-286	26	8	the	the	DET
ajbmeb-286	26	9	importance	importance	NOUN
ajbmeb-286	26	10	of	of	ADP
ajbmeb-286	26	11	the	the	DET
ajbmeb-286	26	12	computer	computer	NOUN
ajbmeb-286	26	13	in	in	ADP
ajbmeb-286	26	14	the	the	DET
ajbmeb-286	26	15	work	work	NOUN
ajbmeb-286	26	16	of	of	ADP
ajbmeb-286	26	17	accounting	accounting	NOUN
ajbmeb-286	26	18	information	information	NOUN
ajbmeb-286	26	19	systems	system	NOUN
ajbmeb-286	26	20	,	,	PUNCT
ajbmeb-286	26	21	the	the	DET
ajbmeb-286	26	22	existence	existence	NOUN
ajbmeb-286	26	23	of	of	ADP
ajbmeb-286	26	24	an	an	DET
ajbmeb-286	26	25	information	information	NOUN
ajbmeb-286	26	26	system	system	NOUN
ajbmeb-286	26	27	at	at	ADP
ajbmeb-286	26	28	present	present	NOUN
ajbmeb-286	26	29	is	be	AUX
ajbmeb-286	26	30	often	often	ADV
ajbmeb-286	26	31	linked	link	VERB
ajbmeb-286	26	32	to	to	ADP
ajbmeb-286	26	33	the	the	DET
ajbmeb-286	26	34	existence	existence	NOUN
ajbmeb-286	26	35	of	of	ADP
ajbmeb-286	26	36	the	the	DET
ajbmeb-286	26	37	electronic	electronic	ADJ
ajbmeb-286	26	38	computer	computer	NOUN
ajbmeb-286	26	39	(	(	PUNCT
ajbmeb-286	26	40	al	al	PROPN
ajbmeb-286	26	41	tatar	tatar	PROPN
ajbmeb-286	26	42	,	,	PUNCT
ajbmeb-286	26	43	21	21	NUM
ajbmeb-286	26	44	:	:	SYM
ajbmeb-286	26	45	2015	2015	NUM
ajbmeb-286	26	46	)	)	PUNCT
ajbmeb-286	26	47	and	and	CCONJ
ajbmeb-286	26	48	through	through	ADP
ajbmeb-286	26	49	the	the	DET
ajbmeb-286	26	50	definition	definition	NOUN
ajbmeb-286	26	51	of	of	ADP
ajbmeb-286	26	52	the	the	DET
ajbmeb-286	26	53	american	american	PROPN
ajbmeb-286	26	54	information	information	PROPN
ajbmeb-286	26	55	systems	systems	PROPN
ajbmeb-286	26	56	association	association	PROPN
ajbmeb-286	26	57	for	for	ADP
ajbmeb-286	26	58	information	information	NOUN
ajbmeb-286	26	59	systems	system	NOUN
ajbmeb-286	26	60	,	,	PUNCT
ajbmeb-286	26	61	computerized	computerized	ADJ
ajbmeb-286	26	62	accounting	accounting	NOUN
ajbmeb-286	26	63	information	information	NOUN
ajbmeb-286	26	64	systems	system	NOUN
ajbmeb-286	26	65	can	can	AUX
ajbmeb-286	26	66	be	be	AUX
ajbmeb-286	26	67	defined	define	VERB
ajbmeb-286	26	68	as	as	ADP
ajbmeb-286	26	69	"	"	PUNCT
ajbmeb-286	26	70	a	a	DET
ajbmeb-286	26	71	computerized	computerized	ADJ
ajbmeb-286	26	72	system	system	NOUN
ajbmeb-286	26	73	that	that	PRON
ajbmeb-286	26	74	specialists	specialist	NOUN
ajbmeb-286	26	75	prepare	prepare	VERB
ajbmeb-286	26	76	to	to	PART
ajbmeb-286	26	77	collect	collect	VERB
ajbmeb-286	26	78	,	,	PUNCT
ajbmeb-286	26	79	organize	organize	VERB
ajbmeb-286	26	80	,	,	PUNCT
ajbmeb-286	26	81	communicate	communicate	VERB
ajbmeb-286	26	82	and	and	CCONJ
ajbmeb-286	26	83	display	display	VERB
ajbmeb-286	26	84	accounting	accounting	NOUN
ajbmeb-286	26	85	information	information	NOUN
ajbmeb-286	26	86	for	for	ADP
ajbmeb-286	26	87	use	use	NOUN
ajbmeb-286	26	88	by	by	ADP
ajbmeb-286	26	89	decision	decision	NOUN
ajbmeb-286	26	90	-	-	PUNCT
ajbmeb-286	26	91	makers	maker	NOUN
ajbmeb-286	26	92	in	in	ADP
ajbmeb-286	26	93	the	the	DET
ajbmeb-286	26	94	areas	area	NOUN
ajbmeb-286	26	95	of	of	ADP
ajbmeb-286	26	96	planning	planning	NOUN
ajbmeb-286	26	97	,	,	PUNCT
ajbmeb-286	26	98	control	control	NOUN
ajbmeb-286	26	99	and	and	CCONJ
ajbmeb-286	26	100	activities	activity	NOUN
ajbmeb-286	26	101	carried	carry	VERB
ajbmeb-286	26	102	out	out	ADP
ajbmeb-286	26	103	by	by	ADP
ajbmeb-286	26	104	economic	economic	ADJ
ajbmeb-286	26	105	units	unit	NOUN
ajbmeb-286	26	106	.	.	PUNCT
ajbmeb-286	27	1	(	(	PUNCT
ajbmeb-286	27	2	dahman18	dahman18	NOUN
ajbmeb-286	27	3	:	:	PUNCT
ajbmeb-286	27	4	2012	2012	NUM
ajbmeb-286	27	5	)	)	PUNCT
ajbmeb-286	27	6	it	it	PRON
ajbmeb-286	27	7	is	be	AUX
ajbmeb-286	27	8	defined	define	VERB
ajbmeb-286	27	9	as	as	ADP
ajbmeb-286	27	10	"	"	PUNCT
ajbmeb-286	27	11	a	a	DET
ajbmeb-286	27	12	set	set	NOUN
ajbmeb-286	27	13	of	of	ADP
ajbmeb-286	27	14	overlapping	overlap	VERB
ajbmeb-286	27	15	components	component	NOUN
ajbmeb-286	27	16	and	and	CCONJ
ajbmeb-286	27	17	standard	standard	ADJ
ajbmeb-286	27	18	procedures	procedure	NOUN
ajbmeb-286	27	19	that	that	PRON
ajbmeb-286	27	20	work	work	VERB
ajbmeb-286	27	21	together	together	ADV
ajbmeb-286	27	22	to	to	PART
ajbmeb-286	27	23	collect	collect	VERB
ajbmeb-286	27	24	,	,	PUNCT
ajbmeb-286	27	25	store	store	NOUN
ajbmeb-286	27	26	,	,	PUNCT
ajbmeb-286	27	27	distribute	distribute	VERB
ajbmeb-286	27	28	,	,	PUNCT
ajbmeb-286	27	29	disseminate	disseminate	VERB
ajbmeb-286	27	30	and	and	CCONJ
ajbmeb-286	27	31	retrieve	retrieve	VERB
ajbmeb-286	27	32	information	information	NOUN
ajbmeb-286	27	33	needed	need	VERB
ajbmeb-286	27	34	by	by	ADP
ajbmeb-286	27	35	the	the	DET
ajbmeb-286	27	36	organization	organization	NOUN
ajbmeb-286	27	37	in	in	ADP
ajbmeb-286	27	38	order	order	NOUN
ajbmeb-286	27	39	to	to	PART
ajbmeb-286	27	40	support	support	VERB
ajbmeb-286	27	41	operations	operation	NOUN
ajbmeb-286	27	42	,	,	PUNCT
ajbmeb-286	27	43	management	management	NOUN
ajbmeb-286	27	44	,	,	PUNCT
ajbmeb-286	27	45	collaboration	collaboration	NOUN
ajbmeb-286	27	46	,	,	PUNCT
ajbmeb-286	27	47	analysis	analysis	NOUN
ajbmeb-286	27	48	,	,	PUNCT
ajbmeb-286	27	49	visualization	visualization	NOUN
ajbmeb-286	27	50	and	and	CCONJ
ajbmeb-286	27	51	control	control	NOUN
ajbmeb-286	27	52	within	within	ADP
ajbmeb-286	27	53	the	the	DET
ajbmeb-286	27	54	organization	organization	NOUN
ajbmeb-286	27	55	"	"	PUNCT
ajbmeb-286	27	56	(	(	PUNCT
ajbmeb-286	27	57	laudon	laudon	PROPN
ajbmeb-286	27	58	,	,	PUNCT
ajbmeb-286	27	59	2008	2008	NUM
ajbmeb-286	27	60	)	)	PUNCT
ajbmeb-286	27	61	.	.	PUNCT
ajbmeb-286	28	1	2characteristics	2characteristics	NUM
ajbmeb-286	28	2	of	of	ADP
ajbmeb-286	28	3	the	the	DET
ajbmeb-286	28	4	computerized	computerized	ADJ
ajbmeb-286	28	5	accounting	accounting	NOUN
ajbmeb-286	28	6	system	system	NOUN
ajbmeb-286	28	7	:	:	PUNCT
ajbmeb-286	28	8	this	this	DET
ajbmeb-286	28	9	system	system	NOUN
ajbmeb-286	28	10	is	be	AUX
ajbmeb-286	28	11	characterized	characterize	VERB
ajbmeb-286	28	12	by	by	ADP
ajbmeb-286	28	13	several	several	ADJ
ajbmeb-286	28	14	characteristics	characteristic	NOUN
ajbmeb-286	28	15	,	,	PUNCT
ajbmeb-286	28	16	including	include	VERB
ajbmeb-286	28	17	(	(	PUNCT
ajbmeb-286	28	18	al	al	PROPN
ajbmeb-286	28	19	-	-	PUNCT
ajbmeb-286	28	20	dayah	dayah	NOUN
ajbmeb-286	28	21	,	,	PUNCT
ajbmeb-286	28	22	2009	2009	NUM
ajbmeb-286	28	23	)	)	PUNCT
ajbmeb-286	28	24	.	.	PUNCT
ajbmeb-286	29	1	•	•	NUM
ajbmeb-286	29	2	accuracy	accuracy	NOUN
ajbmeb-286	29	3	and	and	CCONJ
ajbmeb-286	29	4	speed	speed	NOUN
ajbmeb-286	29	5	in	in	ADP
ajbmeb-286	29	6	processing	process	VERB
ajbmeb-286	29	7	financial	financial	ADJ
ajbmeb-286	29	8	data	datum	NOUN
ajbmeb-286	29	9	when	when	SCONJ
ajbmeb-286	29	10	converting	convert	VERB
ajbmeb-286	29	11	them	they	PRON
ajbmeb-286	29	12	into	into	ADP
ajbmeb-286	29	13	accounting	accounting	NOUN
ajbmeb-286	29	14	information	information	NOUN
ajbmeb-286	29	15	.	.	PUNCT
ajbmeb-286	30	1	•	•	NUM
ajbmeb-286	30	2	providing	provide	VERB
ajbmeb-286	30	3	the	the	DET
ajbmeb-286	30	4	necessary	necessary	ADJ
ajbmeb-286	30	5	accounting	accounting	NOUN
ajbmeb-286	30	6	information	information	NOUN
ajbmeb-286	30	7	to	to	ADP
ajbmeb-286	30	8	the	the	DET
ajbmeb-286	30	9	administration	administration	NOUN
ajbmeb-286	30	10	to	to	PART
ajbmeb-286	30	11	perform	perform	VERB
ajbmeb-286	30	12	its	its	PRON
ajbmeb-286	30	13	various	various	ADJ
ajbmeb-286	30	14	functions	function	NOUN
ajbmeb-286	30	15	.	.	PUNCT
ajbmeb-286	31	1	•	•	PUNCT
ajbmeb-286	31	2	providing	provide	VERB
ajbmeb-286	31	3	information	information	NOUN
ajbmeb-286	31	4	that	that	PRON
ajbmeb-286	31	5	contributes	contribute	VERB
ajbmeb-286	31	6	to	to	ADP
ajbmeb-286	31	7	controlling	control	VERB
ajbmeb-286	31	8	and	and	CCONJ
ajbmeb-286	31	9	evaluating	evaluate	VERB
ajbmeb-286	31	10	the	the	DET
ajbmeb-286	31	11	economical	economical	ADJ
ajbmeb-286	31	12	establishment	establishment	NOUN
ajbmeb-286	31	13	's	's	PART
ajbmeb-286	31	14	activities	activity	NOUN
ajbmeb-286	31	15	.	.	PUNCT
ajbmeb-286	32	1	american	american	ADJ
ajbmeb-286	32	2	journal	journal	PROPN
ajbmeb-286	32	3	of	of	ADP
ajbmeb-286	32	4	business	business	NOUN
ajbmeb-286	32	5	management	management	NOUN
ajbmeb-286	32	6	,	,	PUNCT
ajbmeb-286	32	7	economics	economic	NOUN
ajbmeb-286	32	8	and	and	CCONJ
ajbmeb-286	32	9	banking	banking	NOUN
ajbmeb-286	32	10	volume	volume	NOUN
ajbmeb-286	32	11	7	7	NUM
ajbmeb-286	32	12	,	,	PUNCT
ajbmeb-286	32	13	dec	dec	PROPN
ajbmeb-286	32	14	.	.	PROPN
ajbmeb-286	32	15	,	,	PUNCT
ajbmeb-286	32	16	2022	2022	NUM
ajbmeb-286	32	17	p	p	NOUN
ajbmeb-286	32	18	a	a	PRON
ajbmeb-286	32	19	g	g	NOUN
ajbmeb-286	32	20	e	e	NOUN
ajbmeb-286	32	21	|	|	ADV
ajbmeb-286	32	22	46	46	NUM
ajbmeb-286	32	23	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-286	32	24	•	•	NOUN
ajbmeb-286	32	25	provide	provide	VERB
ajbmeb-286	32	26	a	a	DET
ajbmeb-286	32	27	database	database	NOUN
ajbmeb-286	32	28	that	that	PRON
ajbmeb-286	32	29	can	can	AUX
ajbmeb-286	32	30	be	be	AUX
ajbmeb-286	32	31	referred	refer	VERB
ajbmeb-286	32	32	to	to	ADP
ajbmeb-286	32	33	when	when	SCONJ
ajbmeb-286	32	34	needed	need	VERB
ajbmeb-286	32	35	.	.	PUNCT
ajbmeb-286	33	1	•	•	INTJ
ajbmeb-286	34	1	it	it	PRON
ajbmeb-286	34	2	is	be	AUX
ajbmeb-286	34	3	characterized	characterize	VERB
ajbmeb-286	34	4	by	by	ADP
ajbmeb-286	34	5	sufficient	sufficient	ADJ
ajbmeb-286	34	6	flexibility	flexibility	NOUN
ajbmeb-286	34	7	and	and	CCONJ
ajbmeb-286	34	8	ease	ease	NOUN
ajbmeb-286	34	9	of	of	ADP
ajbmeb-286	34	10	updating	update	VERB
ajbmeb-286	34	11	and	and	CCONJ
ajbmeb-286	34	12	developing	develop	VERB
ajbmeb-286	34	13	it	it	PRON
ajbmeb-286	34	14	to	to	PART
ajbmeb-286	34	15	suit	suit	VERB
ajbmeb-286	34	16	the	the	DET
ajbmeb-286	34	17	changes	change	NOUN
ajbmeb-286	34	18	occurring	occur	VERB
ajbmeb-286	34	19	in	in	ADP
ajbmeb-286	34	20	the	the	DET
ajbmeb-286	34	21	unit	unit	NOUN
ajbmeb-286	34	22	.	.	PUNCT
ajbmeb-286	35	1	4internal	4internal	NUM
ajbmeb-286	35	2	audit	audit	NOUN
ajbmeb-286	35	3	and	and	CCONJ
ajbmeb-286	35	4	financial	financial	ADJ
ajbmeb-286	35	5	reports	report	NOUN
ajbmeb-286	35	6	4	4	NUM
ajbmeb-286	35	7	-	-	NUM
ajbmeb-286	35	8	1the	1the	NUM
ajbmeb-286	35	9	concept	concept	NOUN
ajbmeb-286	35	10	of	of	ADP
ajbmeb-286	35	11	internal	internal	ADJ
ajbmeb-286	35	12	audit	audit	NOUN
ajbmeb-286	35	13	:	:	PUNCT
ajbmeb-286	35	14	there	there	PRON
ajbmeb-286	35	15	have	have	AUX
ajbmeb-286	35	16	been	be	AUX
ajbmeb-286	35	17	many	many	ADJ
ajbmeb-286	35	18	definitions	definition	NOUN
ajbmeb-286	35	19	that	that	PRON
ajbmeb-286	35	20	dealt	deal	VERB
ajbmeb-286	35	21	with	with	ADP
ajbmeb-286	35	22	the	the	DET
ajbmeb-286	35	23	concept	concept	NOUN
ajbmeb-286	35	24	of	of	ADP
ajbmeb-286	35	25	internal	internal	ADJ
ajbmeb-286	35	26	audit	audit	NOUN
ajbmeb-286	35	27	due	due	ADP
ajbmeb-286	35	28	to	to	ADP
ajbmeb-286	35	29	the	the	DET
ajbmeb-286	35	30	multiplicity	multiplicity	NOUN
ajbmeb-286	35	31	of	of	ADP
ajbmeb-286	35	32	parties	party	NOUN
ajbmeb-286	35	33	and	and	CCONJ
ajbmeb-286	35	34	the	the	DET
ajbmeb-286	35	35	varying	vary	VERB
ajbmeb-286	35	36	levels	level	NOUN
ajbmeb-286	35	37	of	of	ADP
ajbmeb-286	35	38	their	their	PRON
ajbmeb-286	35	39	awareness	awareness	NOUN
ajbmeb-286	35	40	and	and	CCONJ
ajbmeb-286	35	41	evaluation	evaluation	NOUN
ajbmeb-286	35	42	of	of	ADP
ajbmeb-286	35	43	the	the	DET
ajbmeb-286	35	44	quality	quality	NOUN
ajbmeb-286	35	45	of	of	ADP
ajbmeb-286	35	46	internal	internal	ADJ
ajbmeb-286	35	47	audit	audit	NOUN
ajbmeb-286	35	48	,	,	PUNCT
ajbmeb-286	35	49	as	as	SCONJ
ajbmeb-286	35	50	some	some	DET
ajbmeb-286	35	51	points	point	NOUN
ajbmeb-286	35	52	of	of	ADP
ajbmeb-286	35	53	view	view	NOUN
ajbmeb-286	35	54	were	be	AUX
ajbmeb-286	35	55	adopted	adopt	VERB
ajbmeb-286	35	56	in	in	ADP
ajbmeb-286	35	57	defining	define	VERB
ajbmeb-286	35	58	the	the	DET
ajbmeb-286	35	59	efficiency	efficiency	NOUN
ajbmeb-286	35	60	of	of	ADP
ajbmeb-286	35	61	internal	internal	ADJ
ajbmeb-286	35	62	audit	audit	NOUN
ajbmeb-286	35	63	in	in	ADP
ajbmeb-286	35	64	terms	term	NOUN
ajbmeb-286	35	65	of	of	ADP
ajbmeb-286	35	66	its	its	PRON
ajbmeb-286	35	67	relationship	relationship	NOUN
ajbmeb-286	35	68	to	to	ADP
ajbmeb-286	35	69	the	the	DET
ajbmeb-286	35	70	extent	extent	NOUN
ajbmeb-286	35	71	of	of	ADP
ajbmeb-286	35	72	auditors	auditor	NOUN
ajbmeb-286	35	73	'	'	PART
ajbmeb-286	35	74	commitment	commitment	NOUN
ajbmeb-286	35	75	to	to	ADP
ajbmeb-286	35	76	carrying	carry	VERB
ajbmeb-286	35	77	out	out	ADP
ajbmeb-286	35	78	their	their	PRON
ajbmeb-286	35	79	operations	operation	NOUN
ajbmeb-286	35	80	by	by	ADP
ajbmeb-286	35	81	internal	internal	ADJ
ajbmeb-286	35	82	audit	audit	NOUN
ajbmeb-286	35	83	standards	standard	NOUN
ajbmeb-286	35	84	and	and	CCONJ
ajbmeb-286	35	85	the	the	DET
ajbmeb-286	35	86	rules	rule	NOUN
ajbmeb-286	35	87	of	of	ADP
ajbmeb-286	35	88	professional	professional	ADJ
ajbmeb-286	35	89	ethics	ethic	NOUN
ajbmeb-286	35	90	,	,	PUNCT
ajbmeb-286	35	91	(	(	PUNCT
ajbmeb-286	35	92	source	source	NOUN
ajbmeb-286	35	93	,	,	PUNCT
ajbmeb-286	35	94	42	42	NUM
ajbmeb-286	35	95	:	:	SYM
ajbmeb-286	35	96	2013	2013	NUM
ajbmeb-286	35	97	)	)	PUNCT
ajbmeb-286	35	98	,	,	PUNCT
ajbmeb-286	35	99	and	and	CCONJ
ajbmeb-286	35	100	among	among	ADP
ajbmeb-286	35	101	these	these	DET
ajbmeb-286	35	102	definitions	definition	NOUN
ajbmeb-286	35	103	that	that	PRON
ajbmeb-286	35	104	dealt	deal	VERB
ajbmeb-286	35	105	with	with	ADP
ajbmeb-286	35	106	the	the	DET
ajbmeb-286	35	107	efficiency	efficiency	NOUN
ajbmeb-286	35	108	of	of	ADP
ajbmeb-286	35	109	internal	internal	ADJ
ajbmeb-286	35	110	auditing	auditing	NOUN
ajbmeb-286	35	111	are	be	AUX
ajbmeb-286	35	112	:	:	PUNCT
ajbmeb-286	35	113	defined	define	VERB
ajbmeb-286	35	114	as	as	ADP
ajbmeb-286	35	115	"	"	PUNCT
ajbmeb-286	35	116	an	an	DET
ajbmeb-286	35	117	independent	independent	ADJ
ajbmeb-286	35	118	,	,	PUNCT
ajbmeb-286	35	119	objective	objective	ADJ
ajbmeb-286	35	120	activity	activity	NOUN
ajbmeb-286	35	121	that	that	PRON
ajbmeb-286	35	122	aims	aim	VERB
ajbmeb-286	35	123	to	to	PART
ajbmeb-286	35	124	perform	perform	VERB
ajbmeb-286	35	125	assurance	assurance	NOUN
ajbmeb-286	35	126	services	service	NOUN
ajbmeb-286	35	127	and	and	CCONJ
ajbmeb-286	35	128	various	various	ADJ
ajbmeb-286	35	129	advisory	advisory	ADJ
ajbmeb-286	35	130	activities	activity	NOUN
ajbmeb-286	35	131	and	and	CCONJ
ajbmeb-286	35	132	was	be	AUX
ajbmeb-286	35	133	found	find	VERB
ajbmeb-286	35	134	to	to	PART
ajbmeb-286	35	135	improve	improve	VERB
ajbmeb-286	35	136	and	and	CCONJ
ajbmeb-286	35	137	add	add	VERB
ajbmeb-286	35	138	value	value	NOUN
ajbmeb-286	35	139	to	to	ADP
ajbmeb-286	35	140	the	the	DET
ajbmeb-286	35	141	operations	operation	NOUN
ajbmeb-286	35	142	in	in	ADP
ajbmeb-286	35	143	the	the	DET
ajbmeb-286	35	144	organization	organization	NOUN
ajbmeb-286	35	145	and	and	CCONJ
ajbmeb-286	35	146	help	help	VERB
ajbmeb-286	35	147	it	it	PRON
ajbmeb-286	35	148	achieve	achieve	VERB
ajbmeb-286	35	149	its	its	PRON
ajbmeb-286	35	150	goals	goal	NOUN
ajbmeb-286	35	151	.	.	PUNCT
ajbmeb-286	36	1	(	(	PUNCT
ajbmeb-286	36	2	hanan	hanan	NOUN
ajbmeb-286	36	3	,	,	PUNCT
ajbmeb-286	36	4	2015	2015	NUM
ajbmeb-286	36	5	:	:	PUNCT
ajbmeb-286	36	6	30	30	NUM
ajbmeb-286	36	7	)	)	PUNCT
ajbmeb-286	36	8	.	.	PUNCT
ajbmeb-286	37	1	the	the	DET
ajbmeb-286	37	2	internal	internal	ADJ
ajbmeb-286	37	3	audit	audit	NOUN
ajbmeb-286	37	4	"	"	PUNCT
ajbmeb-286	37	5	is	be	AUX
ajbmeb-286	37	6	the	the	DET
ajbmeb-286	37	7	organized	organized	ADJ
ajbmeb-286	37	8	process	process	NOUN
ajbmeb-286	37	9	concerned	concern	VERB
ajbmeb-286	37	10	with	with	ADP
ajbmeb-286	37	11	monitoring	monitoring	NOUN
ajbmeb-286	37	12	and	and	CCONJ
ajbmeb-286	37	13	controlling	control	VERB
ajbmeb-286	37	14	operations	operation	NOUN
ajbmeb-286	37	15	within	within	ADP
ajbmeb-286	37	16	organizations	organization	NOUN
ajbmeb-286	37	17	through	through	ADP
ajbmeb-286	37	18	a	a	DET
ajbmeb-286	37	19	comprehensive	comprehensive	ADJ
ajbmeb-286	37	20	and	and	CCONJ
ajbmeb-286	37	21	periodic	periodic	ADJ
ajbmeb-286	37	22	review	review	NOUN
ajbmeb-286	37	23	by	by	ADP
ajbmeb-286	37	24	a	a	DET
ajbmeb-286	37	25	specialized	specialized	ADJ
ajbmeb-286	37	26	department	department	NOUN
ajbmeb-286	37	27	called	call	VERB
ajbmeb-286	37	28	the	the	DET
ajbmeb-286	37	29	internal	internal	ADJ
ajbmeb-286	37	30	audit	audit	NOUN
ajbmeb-286	37	31	department	department	NOUN
ajbmeb-286	37	32	.	.	PUNCT
ajbmeb-286	37	33	"	"	PUNCT
ajbmeb-286	38	1	(	(	PUNCT
ajbmeb-286	38	2	source	source	NOUN
ajbmeb-286	38	3	,	,	PUNCT
ajbmeb-286	38	4	2013	2013	NUM
ajbmeb-286	38	5	:	:	PUNCT
ajbmeb-286	38	6	42	42	NUM
ajbmeb-286	38	7	)	)	PUNCT
ajbmeb-286	38	8	.	.	PUNCT
ajbmeb-286	39	1	an	an	DET
ajbmeb-286	39	2	internal	internal	ADJ
ajbmeb-286	39	3	auditor	auditor	NOUN
ajbmeb-286	39	4	is	be	AUX
ajbmeb-286	39	5	a	a	DET
ajbmeb-286	39	6	person	person	NOUN
ajbmeb-286	39	7	working	work	VERB
ajbmeb-286	39	8	within	within	ADP
ajbmeb-286	39	9	the	the	DET
ajbmeb-286	39	10	organization	organization	NOUN
ajbmeb-286	39	11	's	's	PART
ajbmeb-286	39	12	internal	internal	ADJ
ajbmeb-286	39	13	audit	audit	NOUN
ajbmeb-286	39	14	department	department	NOUN
ajbmeb-286	39	15	who	who	PRON
ajbmeb-286	39	16	performs	perform	VERB
ajbmeb-286	39	17	internal	internal	ADJ
ajbmeb-286	39	18	audits	audit	NOUN
ajbmeb-286	39	19	and	and	CCONJ
ajbmeb-286	39	20	bears	bear	VERB
ajbmeb-286	39	21	responsibility	responsibility	NOUN
ajbmeb-286	39	22	for	for	ADP
ajbmeb-286	39	23	them	they	PRON
ajbmeb-286	39	24	.	.	PUNCT
ajbmeb-286	40	1	as	as	SCONJ
ajbmeb-286	40	2	the	the	DET
ajbmeb-286	40	3	internal	internal	ADJ
ajbmeb-286	40	4	audit	audit	NOUN
ajbmeb-286	40	5	is	be	AUX
ajbmeb-286	40	6	a	a	DET
ajbmeb-286	40	7	type	type	NOUN
ajbmeb-286	40	8	of	of	ADP
ajbmeb-286	40	9	administrative	administrative	ADJ
ajbmeb-286	40	10	discipline	discipline	NOUN
ajbmeb-286	40	11	that	that	PRON
ajbmeb-286	40	12	was	be	AUX
ajbmeb-286	40	13	developed	develop	VERB
ajbmeb-286	40	14	from	from	ADP
ajbmeb-286	40	15	an	an	DET
ajbmeb-286	40	16	activity	activity	NOUN
ajbmeb-286	40	17	focused	focus	VERB
ajbmeb-286	40	18	mainly	mainly	ADV
ajbmeb-286	40	19	on	on	ADP
ajbmeb-286	40	20	financial	financial	ADJ
ajbmeb-286	40	21	and	and	CCONJ
ajbmeb-286	40	22	accounting	accounting	NOUN
ajbmeb-286	40	23	matters	matter	NOUN
ajbmeb-286	40	24	until	until	SCONJ
ajbmeb-286	40	25	it	it	PRON
ajbmeb-286	40	26	reached	reach	VERB
ajbmeb-286	40	27	the	the	DET
ajbmeb-286	40	28	complete	complete	ADJ
ajbmeb-286	40	29	operational	operational	ADJ
ajbmeb-286	40	30	levels	level	NOUN
ajbmeb-286	40	31	,	,	PUNCT
ajbmeb-286	40	32	the	the	DET
ajbmeb-286	40	33	american	american	PROPN
ajbmeb-286	40	34	institute	institute	PROPN
ajbmeb-286	40	35	of	of	ADP
ajbmeb-286	40	36	internal	internal	ADJ
ajbmeb-286	40	37	auditors	auditor	NOUN
ajbmeb-286	40	38	promoted	promote	VERB
ajbmeb-286	40	39	the	the	DET
ajbmeb-286	40	40	profession	profession	NOUN
ajbmeb-286	40	41	of	of	ADP
ajbmeb-286	40	42	the	the	DET
ajbmeb-286	40	43	certified	certify	VERB
ajbmeb-286	40	44	internal	internal	ADJ
ajbmeb-286	40	45	auditor	auditor	NOUN
ajbmeb-286	40	46	and	and	CCONJ
ajbmeb-286	40	47	made	make	VERB
ajbmeb-286	40	48	it	it	PRON
ajbmeb-286	40	49	professional	professional	ADJ
ajbmeb-286	40	50	and	and	CCONJ
ajbmeb-286	40	51	developed	developed	ADJ
ajbmeb-286	40	52	and	and	CCONJ
ajbmeb-286	40	53	created	create	VERB
ajbmeb-286	40	54	systems	system	NOUN
ajbmeb-286	40	55	,	,	PUNCT
ajbmeb-286	40	56	rules	rule	NOUN
ajbmeb-286	40	57	and	and	CCONJ
ajbmeb-286	40	58	instructions	instruction	NOUN
ajbmeb-286	40	59	and	and	CCONJ
ajbmeb-286	40	60	set	set	VERB
ajbmeb-286	40	61	international	international	ADJ
ajbmeb-286	40	62	standards	standard	NOUN
ajbmeb-286	40	63	(	(	PUNCT
ajbmeb-286	40	64	standards	standard	NOUN
ajbmeb-286	40	65	)	)	PUNCT
ajbmeb-286	40	66	to	to	PART
ajbmeb-286	40	67	adjust	adjust	VERB
ajbmeb-286	40	68	audit	audit	NOUN
ajbmeb-286	40	69	and	and	CCONJ
ajbmeb-286	40	70	internal	internal	ADJ
ajbmeb-286	40	71	auditors	auditor	NOUN
ajbmeb-286	40	72	.	.	PUNCT
ajbmeb-286	41	1	the	the	DET
ajbmeb-286	41	2	scope	scope	NOUN
ajbmeb-286	41	3	of	of	ADP
ajbmeb-286	41	4	an	an	DET
ajbmeb-286	41	5	internal	internal	ADJ
ajbmeb-286	41	6	audit	audit	NOUN
ajbmeb-286	41	7	includes	include	VERB
ajbmeb-286	41	8	examining	examine	VERB
ajbmeb-286	41	9	and	and	CCONJ
ajbmeb-286	41	10	evaluating	evaluate	VERB
ajbmeb-286	41	11	the	the	DET
ajbmeb-286	41	12	adequacy	adequacy	NOUN
ajbmeb-286	41	13	and	and	CCONJ
ajbmeb-286	41	14	effectiveness	effectiveness	NOUN
ajbmeb-286	41	15	of	of	ADP
ajbmeb-286	41	16	the	the	DET
ajbmeb-286	41	17	organization	organization	NOUN
ajbmeb-286	41	18	's	's	PART
ajbmeb-286	41	19	internal	internal	ADJ
ajbmeb-286	41	20	control	control	NOUN
ajbmeb-286	41	21	systems	system	NOUN
ajbmeb-286	41	22	and	and	CCONJ
ajbmeb-286	41	23	the	the	DET
ajbmeb-286	41	24	performance	performance	NOUN
ajbmeb-286	41	25	quality	quality	NOUN
ajbmeb-286	41	26	when	when	SCONJ
ajbmeb-286	41	27	performing	perform	VERB
ajbmeb-286	41	28	various	various	ADJ
ajbmeb-286	41	29	activities	activity	NOUN
ajbmeb-286	41	30	.	.	PUNCT
ajbmeb-286	42	1	(	(	PUNCT
ajbmeb-286	42	2	khudair	khudair	NOUN
ajbmeb-286	42	3	,	,	PUNCT
ajbmeb-286	42	4	abdul	abdul	PROPN
ajbmeb-286	42	5	razzaq	razzaq	PROPN
ajbmeb-286	42	6	,	,	PUNCT
ajbmeb-286	42	7	612	612	NUM
ajbmeb-286	42	8	:	:	PUNCT
ajbmeb-286	42	9	2017	2017	NUM
ajbmeb-286	42	10	)	)	PUNCT
ajbmeb-286	42	11	.	.	PUNCT
ajbmeb-286	43	1	there	there	PRON
ajbmeb-286	43	2	have	have	AUX
ajbmeb-286	43	3	been	be	AUX
ajbmeb-286	43	4	many	many	ADJ
ajbmeb-286	43	5	definitions	definition	NOUN
ajbmeb-286	43	6	that	that	PRON
ajbmeb-286	43	7	dealt	deal	VERB
ajbmeb-286	43	8	with	with	ADP
ajbmeb-286	43	9	the	the	DET
ajbmeb-286	43	10	concept	concept	NOUN
ajbmeb-286	43	11	of	of	ADP
ajbmeb-286	43	12	internal	internal	ADJ
ajbmeb-286	43	13	audit	audit	NOUN
ajbmeb-286	43	14	due	due	ADP
ajbmeb-286	43	15	to	to	ADP
ajbmeb-286	43	16	the	the	DET
ajbmeb-286	43	17	multiplicity	multiplicity	NOUN
ajbmeb-286	43	18	of	of	ADP
ajbmeb-286	43	19	parties	party	NOUN
ajbmeb-286	43	20	and	and	CCONJ
ajbmeb-286	43	21	the	the	DET
ajbmeb-286	43	22	varying	vary	VERB
ajbmeb-286	43	23	levels	level	NOUN
ajbmeb-286	43	24	of	of	ADP
ajbmeb-286	43	25	their	their	PRON
ajbmeb-286	43	26	awareness	awareness	NOUN
ajbmeb-286	43	27	and	and	CCONJ
ajbmeb-286	43	28	evaluation	evaluation	NOUN
ajbmeb-286	43	29	of	of	ADP
ajbmeb-286	43	30	the	the	DET
ajbmeb-286	43	31	quality	quality	NOUN
ajbmeb-286	43	32	of	of	ADP
ajbmeb-286	43	33	internal	internal	ADJ
ajbmeb-286	43	34	audit	audit	NOUN
ajbmeb-286	43	35	,	,	PUNCT
ajbmeb-286	43	36	as	as	SCONJ
ajbmeb-286	43	37	some	some	DET
ajbmeb-286	43	38	points	point	NOUN
ajbmeb-286	43	39	of	of	ADP
ajbmeb-286	43	40	view	view	NOUN
ajbmeb-286	43	41	were	be	AUX
ajbmeb-286	43	42	adopted	adopt	VERB
ajbmeb-286	43	43	in	in	ADP
ajbmeb-286	43	44	defining	define	VERB
ajbmeb-286	43	45	the	the	DET
ajbmeb-286	43	46	efficiency	efficiency	NOUN
ajbmeb-286	43	47	of	of	ADP
ajbmeb-286	43	48	internal	internal	ADJ
ajbmeb-286	43	49	audit	audit	NOUN
ajbmeb-286	43	50	in	in	ADP
ajbmeb-286	43	51	terms	term	NOUN
ajbmeb-286	43	52	of	of	ADP
ajbmeb-286	43	53	its	its	PRON
ajbmeb-286	43	54	relationship	relationship	NOUN
ajbmeb-286	43	55	to	to	ADP
ajbmeb-286	43	56	the	the	DET
ajbmeb-286	43	57	extent	extent	NOUN
ajbmeb-286	43	58	of	of	ADP
ajbmeb-286	43	59	auditors	auditor	NOUN
ajbmeb-286	43	60	'	'	PART
ajbmeb-286	43	61	commitment	commitment	NOUN
ajbmeb-286	43	62	to	to	ADP
ajbmeb-286	43	63	carrying	carry	VERB
ajbmeb-286	43	64	out	out	ADP
ajbmeb-286	43	65	their	their	PRON
ajbmeb-286	43	66	operations	operation	NOUN
ajbmeb-286	43	67	by	by	ADP
ajbmeb-286	43	68	internal	internal	ADJ
ajbmeb-286	43	69	audit	audit	NOUN
ajbmeb-286	43	70	standards	standard	NOUN
ajbmeb-286	43	71	and	and	CCONJ
ajbmeb-286	43	72	the	the	DET
ajbmeb-286	43	73	rules	rule	NOUN
ajbmeb-286	43	74	of	of	ADP
ajbmeb-286	43	75	professional	professional	ADJ
ajbmeb-286	43	76	ethics	ethic	NOUN
ajbmeb-286	43	77	,	,	PUNCT
ajbmeb-286	43	78	(	(	PUNCT
ajbmeb-286	43	79	source	source	NOUN
ajbmeb-286	43	80	,	,	PUNCT
ajbmeb-286	43	81	42	42	NUM
ajbmeb-286	43	82	:	:	SYM
ajbmeb-286	43	83	2013	2013	NUM
ajbmeb-286	43	84	)	)	PUNCT
ajbmeb-286	43	85	,	,	PUNCT
ajbmeb-286	43	86	and	and	CCONJ
ajbmeb-286	43	87	among	among	ADP
ajbmeb-286	43	88	these	these	DET
ajbmeb-286	43	89	definitions	definition	NOUN
ajbmeb-286	43	90	that	that	PRON
ajbmeb-286	43	91	dealt	deal	VERB
ajbmeb-286	43	92	with	with	ADP
ajbmeb-286	43	93	the	the	DET
ajbmeb-286	43	94	efficiency	efficiency	NOUN
ajbmeb-286	43	95	of	of	ADP
ajbmeb-286	43	96	internal	internal	ADJ
ajbmeb-286	43	97	auditing	auditing	NOUN
ajbmeb-286	43	98	are	be	AUX
ajbmeb-286	43	99	:	:	PUNCT
ajbmeb-286	43	100	defined	define	VERB
ajbmeb-286	43	101	as	as	ADP
ajbmeb-286	43	102	"	"	PUNCT
ajbmeb-286	43	103	an	an	DET
ajbmeb-286	43	104	independent	independent	ADJ
ajbmeb-286	43	105	,	,	PUNCT
ajbmeb-286	43	106	objective	objective	ADJ
ajbmeb-286	43	107	activity	activity	NOUN
ajbmeb-286	43	108	that	that	PRON
ajbmeb-286	43	109	aims	aim	VERB
ajbmeb-286	43	110	to	to	PART
ajbmeb-286	43	111	perform	perform	VERB
ajbmeb-286	43	112	assurance	assurance	NOUN
ajbmeb-286	43	113	services	service	NOUN
ajbmeb-286	43	114	and	and	CCONJ
ajbmeb-286	43	115	various	various	ADJ
ajbmeb-286	43	116	advisory	advisory	ADJ
ajbmeb-286	43	117	activities	activity	NOUN
ajbmeb-286	43	118	and	and	CCONJ
ajbmeb-286	43	119	was	be	AUX
ajbmeb-286	43	120	found	find	VERB
ajbmeb-286	43	121	to	to	PART
ajbmeb-286	43	122	improve	improve	VERB
ajbmeb-286	43	123	and	and	CCONJ
ajbmeb-286	43	124	add	add	VERB
ajbmeb-286	43	125	value	value	NOUN
ajbmeb-286	43	126	to	to	ADP
ajbmeb-286	43	127	operations	operation	NOUN
ajbmeb-286	43	128	in	in	ADP
ajbmeb-286	43	129	the	the	DET
ajbmeb-286	43	130	organization	organization	NOUN
ajbmeb-286	43	131	and	and	CCONJ
ajbmeb-286	43	132	help	help	VERB
ajbmeb-286	43	133	it	it	PRON
ajbmeb-286	43	134	achieve	achieve	VERB
ajbmeb-286	43	135	its	its	PRON
ajbmeb-286	43	136	goals	goal	NOUN
ajbmeb-286	43	137	.	.	PUNCT
ajbmeb-286	44	1	:	:	PUNCT
ajbmeb-286	44	2	2015	2015	NUM
ajbmeb-286	44	3	)	)	PUNCT
ajbmeb-286	44	4	.	.	PUNCT
ajbmeb-286	45	1	the	the	DET
ajbmeb-286	45	2	internal	internal	ADJ
ajbmeb-286	45	3	audit	audit	NOUN
ajbmeb-286	45	4	"	"	PUNCT
ajbmeb-286	45	5	is	be	AUX
ajbmeb-286	45	6	the	the	DET
ajbmeb-286	45	7	organized	organized	ADJ
ajbmeb-286	45	8	process	process	NOUN
ajbmeb-286	45	9	concerned	concern	VERB
ajbmeb-286	45	10	with	with	ADP
ajbmeb-286	45	11	monitoring	monitoring	NOUN
ajbmeb-286	45	12	and	and	CCONJ
ajbmeb-286	45	13	controlling	control	VERB
ajbmeb-286	45	14	operations	operation	NOUN
ajbmeb-286	45	15	within	within	ADP
ajbmeb-286	45	16	organizations	organization	NOUN
ajbmeb-286	45	17	through	through	ADP
ajbmeb-286	45	18	a	a	DET
ajbmeb-286	45	19	comprehensive	comprehensive	ADJ
ajbmeb-286	45	20	and	and	CCONJ
ajbmeb-286	45	21	periodic	periodic	ADJ
ajbmeb-286	45	22	review	review	NOUN
ajbmeb-286	45	23	by	by	ADP
ajbmeb-286	45	24	a	a	DET
ajbmeb-286	45	25	specialized	specialized	ADJ
ajbmeb-286	45	26	department	department	NOUN
ajbmeb-286	45	27	called	call	VERB
ajbmeb-286	45	28	the	the	DET
ajbmeb-286	45	29	internal	internal	ADJ
ajbmeb-286	45	30	audit	audit	NOUN
ajbmeb-286	45	31	department	department	NOUN
ajbmeb-286	45	32	.	.	PUNCT
ajbmeb-286	45	33	"	"	PUNCT
ajbmeb-286	46	1	(	(	PUNCT
ajbmeb-286	46	2	source	source	NOUN
ajbmeb-286	46	3	,	,	PUNCT
ajbmeb-286	46	4	2013	2013	NUM
ajbmeb-286	46	5	:	:	PUNCT
ajbmeb-286	46	6	42	42	NUM
ajbmeb-286	46	7	)	)	PUNCT
ajbmeb-286	46	8	an	an	DET
ajbmeb-286	46	9	internal	internal	ADJ
ajbmeb-286	46	10	auditor	auditor	NOUN
ajbmeb-286	46	11	is	be	AUX
ajbmeb-286	46	12	a	a	DET
ajbmeb-286	46	13	person	person	NOUN
ajbmeb-286	46	14	working	work	VERB
ajbmeb-286	46	15	within	within	ADP
ajbmeb-286	46	16	the	the	DET
ajbmeb-286	46	17	organization	organization	NOUN
ajbmeb-286	46	18	's	's	PART
ajbmeb-286	46	19	internal	internal	ADJ
ajbmeb-286	46	20	audit	audit	NOUN
ajbmeb-286	46	21	department	department	NOUN
ajbmeb-286	46	22	who	who	PRON
ajbmeb-286	46	23	performs	perform	VERB
ajbmeb-286	46	24	internal	internal	ADJ
ajbmeb-286	46	25	audits	audit	NOUN
ajbmeb-286	46	26	and	and	CCONJ
ajbmeb-286	46	27	bears	bear	VERB
ajbmeb-286	46	28	responsibility	responsibility	NOUN
ajbmeb-286	46	29	for	for	ADP
ajbmeb-286	46	30	them	they	PRON
ajbmeb-286	46	31	.	.	PUNCT
ajbmeb-286	47	1	as	as	SCONJ
ajbmeb-286	47	2	the	the	DET
ajbmeb-286	47	3	internal	internal	ADJ
ajbmeb-286	47	4	audit	audit	NOUN
ajbmeb-286	47	5	is	be	AUX
ajbmeb-286	47	6	a	a	DET
ajbmeb-286	47	7	type	type	NOUN
ajbmeb-286	47	8	of	of	ADP
ajbmeb-286	47	9	administrative	administrative	ADJ
ajbmeb-286	47	10	discipline	discipline	NOUN
ajbmeb-286	47	11	that	that	PRON
ajbmeb-286	47	12	was	be	AUX
ajbmeb-286	47	13	developed	develop	VERB
ajbmeb-286	47	14	from	from	ADP
ajbmeb-286	47	15	an	an	DET
ajbmeb-286	47	16	activity	activity	NOUN
ajbmeb-286	47	17	focused	focus	VERB
ajbmeb-286	47	18	mainly	mainly	ADV
ajbmeb-286	47	19	on	on	ADP
ajbmeb-286	47	20	financial	financial	ADJ
ajbmeb-286	47	21	and	and	CCONJ
ajbmeb-286	47	22	american	american	ADJ
ajbmeb-286	47	23	journal	journal	PROPN
ajbmeb-286	47	24	of	of	ADP
ajbmeb-286	47	25	business	business	NOUN
ajbmeb-286	47	26	management	management	NOUN
ajbmeb-286	47	27	,	,	PUNCT
ajbmeb-286	47	28	economics	economic	NOUN
ajbmeb-286	47	29	and	and	CCONJ
ajbmeb-286	47	30	banking	banking	NOUN
ajbmeb-286	47	31	volume	volume	NOUN
ajbmeb-286	47	32	7	7	NUM
ajbmeb-286	47	33	,	,	PUNCT
ajbmeb-286	47	34	dec	dec	PROPN
ajbmeb-286	47	35	.	.	PROPN
ajbmeb-286	47	36	,	,	PUNCT
ajbmeb-286	47	37	2022	2022	NUM
ajbmeb-286	47	38	p	p	NOUN
ajbmeb-286	47	39	a	a	DET
ajbmeb-286	47	40	g	g	NOUN
ajbmeb-286	47	41	e	e	NOUN
ajbmeb-286	47	42	|	|	ADV
ajbmeb-286	47	43	47	47	NUM
ajbmeb-286	47	44	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-286	47	45	accounting	accounting	NOUN
ajbmeb-286	47	46	matters	matter	NOUN
ajbmeb-286	47	47	until	until	SCONJ
ajbmeb-286	47	48	it	it	PRON
ajbmeb-286	47	49	reached	reach	VERB
ajbmeb-286	47	50	the	the	DET
ajbmeb-286	47	51	complete	complete	ADJ
ajbmeb-286	47	52	operational	operational	ADJ
ajbmeb-286	47	53	levels	level	NOUN
ajbmeb-286	47	54	,	,	PUNCT
ajbmeb-286	47	55	the	the	DET
ajbmeb-286	47	56	american	american	PROPN
ajbmeb-286	47	57	institute	institute	PROPN
ajbmeb-286	47	58	of	of	ADP
ajbmeb-286	47	59	internal	internal	ADJ
ajbmeb-286	47	60	auditors	auditor	NOUN
ajbmeb-286	47	61	promoted	promote	VERB
ajbmeb-286	47	62	the	the	DET
ajbmeb-286	47	63	profession	profession	NOUN
ajbmeb-286	47	64	of	of	ADP
ajbmeb-286	47	65	the	the	DET
ajbmeb-286	47	66	certified	certify	VERB
ajbmeb-286	47	67	internal	internal	ADJ
ajbmeb-286	47	68	auditor	auditor	NOUN
ajbmeb-286	47	69	and	and	CCONJ
ajbmeb-286	47	70	made	make	VERB
ajbmeb-286	47	71	it	it	PRON
ajbmeb-286	47	72	professional	professional	ADJ
ajbmeb-286	47	73	and	and	CCONJ
ajbmeb-286	47	74	developed	developed	ADJ
ajbmeb-286	47	75	and	and	CCONJ
ajbmeb-286	47	76	created	create	VERB
ajbmeb-286	47	77	systems	system	NOUN
ajbmeb-286	47	78	,	,	PUNCT
ajbmeb-286	47	79	rules	rule	NOUN
ajbmeb-286	47	80	and	and	CCONJ
ajbmeb-286	47	81	instructions	instruction	NOUN
ajbmeb-286	47	82	and	and	CCONJ
ajbmeb-286	47	83	set	set	VERB
ajbmeb-286	47	84	international	international	ADJ
ajbmeb-286	47	85	standards	standard	NOUN
ajbmeb-286	47	86	(	(	PUNCT
ajbmeb-286	47	87	standards	standard	NOUN
ajbmeb-286	47	88	)	)	PUNCT
ajbmeb-286	47	89	to	to	PART
ajbmeb-286	47	90	adjust	adjust	VERB
ajbmeb-286	47	91	audit	audit	NOUN
ajbmeb-286	47	92	and	and	CCONJ
ajbmeb-286	47	93	internal	internal	ADJ
ajbmeb-286	47	94	auditors	auditor	NOUN
ajbmeb-286	47	95	.	.	PUNCT
ajbmeb-286	48	1	the	the	DET
ajbmeb-286	48	2	scope	scope	NOUN
ajbmeb-286	48	3	of	of	ADP
ajbmeb-286	48	4	an	an	DET
ajbmeb-286	48	5	internal	internal	ADJ
ajbmeb-286	48	6	audit	audit	NOUN
ajbmeb-286	48	7	includes	include	VERB
ajbmeb-286	48	8	examining	examine	VERB
ajbmeb-286	48	9	and	and	CCONJ
ajbmeb-286	48	10	evaluating	evaluate	VERB
ajbmeb-286	48	11	the	the	DET
ajbmeb-286	48	12	adequacy	adequacy	NOUN
ajbmeb-286	48	13	and	and	CCONJ
ajbmeb-286	48	14	effectiveness	effectiveness	NOUN
ajbmeb-286	48	15	of	of	ADP
ajbmeb-286	48	16	the	the	DET
ajbmeb-286	48	17	organization	organization	NOUN
ajbmeb-286	48	18	's	's	PART
ajbmeb-286	48	19	internal	internal	ADJ
ajbmeb-286	48	20	control	control	NOUN
ajbmeb-286	48	21	systems	system	NOUN
ajbmeb-286	48	22	and	and	CCONJ
ajbmeb-286	48	23	the	the	DET
ajbmeb-286	48	24	performance	performance	NOUN
ajbmeb-286	48	25	quality	quality	NOUN
ajbmeb-286	48	26	when	when	SCONJ
ajbmeb-286	48	27	performing	perform	VERB
ajbmeb-286	48	28	various	various	ADJ
ajbmeb-286	48	29	activities	activity	NOUN
ajbmeb-286	48	30	.	.	PUNCT
ajbmeb-286	49	1	(	(	PUNCT
ajbmeb-286	49	2	khudair	khudair	NOUN
ajbmeb-286	49	3	,	,	PUNCT
ajbmeb-286	49	4	abdul	abdul	PROPN
ajbmeb-286	49	5	razzaq	razzaq	PROPN
ajbmeb-286	49	6	,	,	PUNCT
ajbmeb-286	49	7	612	612	NUM
ajbmeb-286	49	8	:	:	PUNCT
ajbmeb-286	49	9	2017	2017	NUM
ajbmeb-286	49	10	)	)	PUNCT
ajbmeb-286	49	11	.	.	PUNCT
ajbmeb-286	50	1	4	4	NUM
ajbmeb-286	50	2	-	-	SYM
ajbmeb-286	50	3	2objectives	2objectives	NUM
ajbmeb-286	50	4	of	of	ADP
ajbmeb-286	50	5	internal	internal	ADJ
ajbmeb-286	50	6	control	control	NOUN
ajbmeb-286	50	7	systems	system	NOUN
ajbmeb-286	50	8	•	•	ADV
ajbmeb-286	50	9	ensure	ensure	VERB
ajbmeb-286	50	10	the	the	DET
ajbmeb-286	50	11	integrity	integrity	NOUN
ajbmeb-286	50	12	and	and	CCONJ
ajbmeb-286	50	13	accuracy	accuracy	NOUN
ajbmeb-286	50	14	of	of	ADP
ajbmeb-286	50	15	information	information	NOUN
ajbmeb-286	50	16	and	and	CCONJ
ajbmeb-286	50	17	data	datum	NOUN
ajbmeb-286	50	18	.	.	PUNCT
ajbmeb-286	51	1	•	•	PUNCT
ajbmeb-286	51	2	checking	check	VERB
ajbmeb-286	51	3	the	the	DET
ajbmeb-286	51	4	conformity	conformity	NOUN
ajbmeb-286	51	5	of	of	ADP
ajbmeb-286	51	6	policies	policy	NOUN
ajbmeb-286	51	7	,	,	PUNCT
ajbmeb-286	51	8	plans	plan	NOUN
ajbmeb-286	51	9	,	,	PUNCT
ajbmeb-286	51	10	procedures	procedure	NOUN
ajbmeb-286	51	11	,	,	PUNCT
ajbmeb-286	51	12	laws	law	NOUN
ajbmeb-286	51	13	,	,	PUNCT
ajbmeb-286	51	14	instructions	instruction	NOUN
ajbmeb-286	51	15	and	and	CCONJ
ajbmeb-286	51	16	contracts	contract	NOUN
ajbmeb-286	51	17	.	.	PUNCT
ajbmeb-286	52	1	•	•	NUM
ajbmeb-286	52	2	protection	protection	NOUN
ajbmeb-286	52	3	of	of	ADP
ajbmeb-286	52	4	assets	asset	NOUN
ajbmeb-286	52	5	and	and	CCONJ
ajbmeb-286	52	6	economic	economic	ADJ
ajbmeb-286	52	7	and	and	CCONJ
ajbmeb-286	52	8	efficient	efficient	ADJ
ajbmeb-286	52	9	use	use	NOUN
ajbmeb-286	52	10	of	of	ADP
ajbmeb-286	52	11	resources	resource	NOUN
ajbmeb-286	52	12	.	.	PUNCT
ajbmeb-286	53	1	•	•	NUM
ajbmeb-286	53	2	accomplishment	accomplishment	NOUN
ajbmeb-286	53	3	and	and	CCONJ
ajbmeb-286	53	4	achievement	achievement	NOUN
ajbmeb-286	53	5	of	of	ADP
ajbmeb-286	53	6	objectives	objective	NOUN
ajbmeb-286	53	7	set	set	VERB
ajbmeb-286	53	8	for	for	ADP
ajbmeb-286	53	9	operations	operation	NOUN
ajbmeb-286	53	10	,	,	PUNCT
ajbmeb-286	53	11	activities	activity	NOUN
ajbmeb-286	53	12	or	or	CCONJ
ajbmeb-286	53	13	programmes	programme	NOUN
ajbmeb-286	53	14	.	.	PUNCT
ajbmeb-286	54	1	•	•	NUM
ajbmeb-286	55	1	monitoring	monitor	VERB
ajbmeb-286	55	2	the	the	DET
ajbmeb-286	55	3	departments	department	NOUN
ajbmeb-286	55	4	and	and	CCONJ
ajbmeb-286	55	5	their	their	PRON
ajbmeb-286	55	6	working	work	VERB
ajbmeb-286	55	7	mechanism	mechanism	NOUN
ajbmeb-286	55	8	and	and	CCONJ
ajbmeb-286	55	9	ensuring	ensure	VERB
ajbmeb-286	55	10	that	that	SCONJ
ajbmeb-286	55	11	no	no	DET
ajbmeb-286	55	12	error	error	NOUN
ajbmeb-286	55	13	prevents	prevent	VERB
ajbmeb-286	55	14	fraud	fraud	NOUN
ajbmeb-286	55	15	.	.	PUNCT
ajbmeb-286	56	1	•	•	PUNCT
ajbmeb-286	56	2	obtaining	obtain	VERB
ajbmeb-286	56	3	strong	strong	ADJ
ajbmeb-286	56	4	evidence	evidence	NOUN
ajbmeb-286	56	5	to	to	PART
ajbmeb-286	56	6	match	match	VERB
ajbmeb-286	56	7	the	the	DET
ajbmeb-286	56	8	financial	financial	ADJ
ajbmeb-286	56	9	statements	statement	NOUN
ajbmeb-286	56	10	prepared	prepare	VERB
ajbmeb-286	56	11	by	by	ADP
ajbmeb-286	56	12	the	the	DET
ajbmeb-286	56	13	institution	institution	NOUN
ajbmeb-286	56	14	.	.	PUNCT
ajbmeb-286	57	1	4	4	NUM
ajbmeb-286	57	2	-	-	SYM
ajbmeb-286	57	3	3types	3types	NUM
ajbmeb-286	57	4	of	of	ADP
ajbmeb-286	57	5	internal	internal	ADJ
ajbmeb-286	57	6	auditing	auditing	NOUN
ajbmeb-286	57	7	•	•	CCONJ
ajbmeb-286	57	8	financial	financial	ADJ
ajbmeb-286	57	9	audit	audit	NOUN
ajbmeb-286	57	10	:	:	PUNCT
ajbmeb-286	57	11	analysis	analysis	NOUN
ajbmeb-286	57	12	of	of	ADP
ajbmeb-286	57	13	the	the	DET
ajbmeb-286	57	14	organization	organization	NOUN
ajbmeb-286	57	15	's	's	PART
ajbmeb-286	57	16	economic	economic	ADJ
ajbmeb-286	57	17	activities	activity	NOUN
ajbmeb-286	57	18	measured	measure	VERB
ajbmeb-286	57	19	by	by	ADP
ajbmeb-286	57	20	accounting	accounting	NOUN
ajbmeb-286	57	21	reports	report	NOUN
ajbmeb-286	57	22	.	.	PUNCT
ajbmeb-286	58	1	environmental	environmental	ADJ
ajbmeb-286	58	2	audit	audit	NOUN
ajbmeb-286	58	3	.	.	PUNCT
ajbmeb-286	59	1	•	•	NUM
ajbmeb-286	59	2	administrative	administrative	ADJ
ajbmeb-286	59	3	audit	audit	NOUN
ajbmeb-286	59	4	:	:	PUNCT
ajbmeb-286	59	5	monitoring	monitor	VERB
ajbmeb-286	59	6	all	all	DET
ajbmeb-286	59	7	departments	department	NOUN
ajbmeb-286	59	8	of	of	ADP
ajbmeb-286	59	9	the	the	DET
ajbmeb-286	59	10	facility	facility	NOUN
ajbmeb-286	59	11	and	and	CCONJ
ajbmeb-286	59	12	ensuring	ensure	VERB
ajbmeb-286	59	13	that	that	SCONJ
ajbmeb-286	59	14	the	the	DET
ajbmeb-286	59	15	individuals	individual	NOUN
ajbmeb-286	59	16	carry	carry	VERB
ajbmeb-286	59	17	out	out	ADP
ajbmeb-286	59	18	the	the	DET
ajbmeb-286	59	19	work	work	NOUN
ajbmeb-286	59	20	entrusted	entrust	VERB
ajbmeb-286	59	21	to	to	ADP
ajbmeb-286	59	22	them	they	PRON
ajbmeb-286	59	23	to	to	ADP
ajbmeb-286	59	24	the	the	DET
ajbmeb-286	59	25	fullest	full	ADJ
ajbmeb-286	59	26	and	and	CCONJ
ajbmeb-286	59	27	in	in	ADP
ajbmeb-286	59	28	accordance	accordance	NOUN
ajbmeb-286	59	29	with	with	ADP
ajbmeb-286	59	30	the	the	DET
ajbmeb-286	59	31	facility	facility	NOUN
ajbmeb-286	59	32	's	's	PART
ajbmeb-286	59	33	objectives	objective	NOUN
ajbmeb-286	59	34	.	.	PUNCT
ajbmeb-286	60	1	•	•	NUM
ajbmeb-286	60	2	operational	operational	ADJ
ajbmeb-286	60	3	audit	audit	NOUN
ajbmeb-286	60	4	:	:	PUNCT
ajbmeb-286	60	5	an	an	DET
ajbmeb-286	60	6	audit	audit	NOUN
ajbmeb-286	60	7	that	that	PRON
ajbmeb-286	60	8	examines	examine	VERB
ajbmeb-286	60	9	whether	whether	SCONJ
ajbmeb-286	60	10	the	the	DET
ajbmeb-286	60	11	main	main	ADJ
ajbmeb-286	60	12	operational	operational	ADJ
ajbmeb-286	60	13	businesses	business	NOUN
ajbmeb-286	60	14	within	within	ADP
ajbmeb-286	60	15	the	the	DET
ajbmeb-286	60	16	organization	organization	NOUN
ajbmeb-286	60	17	effectively	effectively	ADV
ajbmeb-286	60	18	achieve	achieve	VERB
ajbmeb-286	60	19	their	their	PRON
ajbmeb-286	60	20	objectives	objective	NOUN
ajbmeb-286	60	21	and	and	CCONJ
ajbmeb-286	60	22	are	be	AUX
ajbmeb-286	60	23	operating	operate	VERB
ajbmeb-286	60	24	efficiently	efficiently	ADV
ajbmeb-286	60	25	and	and	CCONJ
ajbmeb-286	60	26	economically	economically	ADV
ajbmeb-286	60	27	.	.	PUNCT
ajbmeb-286	61	1	4	4	NUM
ajbmeb-286	61	2	-	-	SYM
ajbmeb-286	61	3	4concept	4concept	NUM
ajbmeb-286	61	4	and	and	CCONJ
ajbmeb-286	61	5	definition	definition	NOUN
ajbmeb-286	61	6	of	of	ADP
ajbmeb-286	61	7	reports	report	NOUN
ajbmeb-286	61	8	financial	financial	ADJ
ajbmeb-286	61	9	reports	report	NOUN
ajbmeb-286	61	10	are	be	AUX
ajbmeb-286	61	11	considered	consider	VERB
ajbmeb-286	61	12	the	the	DET
ajbmeb-286	61	13	beating	beat	VERB
ajbmeb-286	61	14	heart	heart	NOUN
ajbmeb-286	61	15	of	of	ADP
ajbmeb-286	61	16	the	the	DET
ajbmeb-286	61	17	work	work	NOUN
ajbmeb-286	61	18	of	of	ADP
ajbmeb-286	61	19	any	any	DET
ajbmeb-286	61	20	company	company	NOUN
ajbmeb-286	61	21	,	,	PUNCT
ajbmeb-286	61	22	regardless	regardless	ADV
ajbmeb-286	61	23	of	of	ADP
ajbmeb-286	61	24	its	its	PRON
ajbmeb-286	61	25	type	type	NOUN
ajbmeb-286	61	26	and	and	CCONJ
ajbmeb-286	61	27	target	target	NOUN
ajbmeb-286	61	28	market	market	NOUN
ajbmeb-286	61	29	,	,	PUNCT
ajbmeb-286	61	30	as	as	SCONJ
ajbmeb-286	61	31	it	it	PRON
ajbmeb-286	61	32	is	be	AUX
ajbmeb-286	61	33	difficult	difficult	ADJ
ajbmeb-286	61	34	for	for	SCONJ
ajbmeb-286	61	35	companies	company	NOUN
ajbmeb-286	61	36	to	to	PART
ajbmeb-286	61	37	organize	organize	VERB
ajbmeb-286	61	38	their	their	PRON
ajbmeb-286	61	39	financial	financial	ADJ
ajbmeb-286	61	40	management	management	NOUN
ajbmeb-286	61	41	and	and	CCONJ
ajbmeb-286	61	42	control	control	VERB
ajbmeb-286	61	43	their	their	PRON
ajbmeb-286	61	44	commercial	commercial	ADJ
ajbmeb-286	61	45	activities	activity	NOUN
ajbmeb-286	61	46	without	without	ADP
ajbmeb-286	61	47	resorting	resort	VERB
ajbmeb-286	61	48	to	to	ADP
ajbmeb-286	61	49	financial	financial	ADJ
ajbmeb-286	61	50	reports	report	NOUN
ajbmeb-286	61	51	.	.	PUNCT
ajbmeb-286	62	1	the	the	DET
ajbmeb-286	62	2	concept	concept	NOUN
ajbmeb-286	62	3	of	of	ADP
ajbmeb-286	62	4	"	"	PUNCT
ajbmeb-286	62	5	financial	financial	ADJ
ajbmeb-286	62	6	reports	report	NOUN
ajbmeb-286	62	7	"	"	PUNCT
ajbmeb-286	62	8	is	be	AUX
ajbmeb-286	62	9	defined	define	VERB
ajbmeb-286	62	10	as	as	ADP
ajbmeb-286	62	11	the	the	DET
ajbmeb-286	62	12	administrative	administrative	ADJ
ajbmeb-286	62	13	tool	tool	NOUN
ajbmeb-286	62	14	used	use	VERB
ajbmeb-286	62	15	to	to	PART
ajbmeb-286	62	16	communicate	communicate	VERB
ajbmeb-286	62	17	critical	critical	ADJ
ajbmeb-286	62	18	financial	financial	ADJ
ajbmeb-286	62	19	information	information	NOUN
ajbmeb-286	62	20	to	to	ADP
ajbmeb-286	62	21	internal	internal	ADJ
ajbmeb-286	62	22	and	and	CCONJ
ajbmeb-286	62	23	external	external	ADJ
ajbmeb-286	62	24	stakeholders	stakeholder	NOUN
ajbmeb-286	62	25	by	by	ADP
ajbmeb-286	62	26	covering	cover	VERB
ajbmeb-286	62	27	every	every	DET
ajbmeb-286	62	28	aspect	aspect	NOUN
ajbmeb-286	62	29	of	of	ADP
ajbmeb-286	62	30	the	the	DET
ajbmeb-286	62	31	financial	financial	ADJ
ajbmeb-286	62	32	aspects	aspect	NOUN
ajbmeb-286	62	33	through	through	ADP
ajbmeb-286	62	34	key	key	ADJ
ajbmeb-286	62	35	performance	performance	NOUN
ajbmeb-286	62	36	indicators	indicator	NOUN
ajbmeb-286	62	37	related	relate	VERB
ajbmeb-286	62	38	to	to	ADP
ajbmeb-286	62	39	these	these	DET
ajbmeb-286	62	40	aspects	aspect	NOUN
ajbmeb-286	62	41	.	.	PUNCT
ajbmeb-286	63	1	(	(	PUNCT
ajbmeb-286	63	2	the	the	DET
ajbmeb-286	63	3	bishops	bishop	NOUN
ajbmeb-286	63	4	,	,	PUNCT
ajbmeb-286	63	5	20	20	NUM
ajbmeb-286	63	6	:	:	SYM
ajbmeb-286	63	7	2013	2013	NUM
ajbmeb-286	63	8	)	)	PUNCT
ajbmeb-286	63	9	5	5	NUM
ajbmeb-286	63	10	-	-	SYM
ajbmeb-286	63	11	4	4	NUM
ajbmeb-286	63	12	objectives	objective	NOUN
ajbmeb-286	63	13	of	of	ADP
ajbmeb-286	63	14	financial	financial	ADJ
ajbmeb-286	63	15	reports	report	NOUN
ajbmeb-286	63	16	there	there	PRON
ajbmeb-286	63	17	are	be	VERB
ajbmeb-286	63	18	many	many	ADJ
ajbmeb-286	63	19	objectives	objective	NOUN
ajbmeb-286	63	20	of	of	ADP
ajbmeb-286	63	21	financial	financial	ADJ
ajbmeb-286	63	22	reports	report	NOUN
ajbmeb-286	63	23	to	to	PART
ajbmeb-286	63	24	include	include	VERB
ajbmeb-286	63	25	different	different	ADJ
ajbmeb-286	63	26	aspects	aspect	NOUN
ajbmeb-286	63	27	of	of	ADP
ajbmeb-286	63	28	the	the	DET
ajbmeb-286	63	29	company	company	NOUN
ajbmeb-286	63	30	's	's	PART
ajbmeb-286	63	31	work	work	NOUN
ajbmeb-286	63	32	at	at	ADP
ajbmeb-286	63	33	all	all	DET
ajbmeb-286	63	34	levels	level	NOUN
ajbmeb-286	63	35	.	.	PUNCT
ajbmeb-286	64	1	however	however	ADV
ajbmeb-286	64	2	,	,	PUNCT
ajbmeb-286	64	3	there	there	PRON
ajbmeb-286	64	4	is	be	VERB
ajbmeb-286	64	5	a	a	DET
ajbmeb-286	64	6	set	set	NOUN
ajbmeb-286	64	7	of	of	ADP
ajbmeb-286	64	8	goals	goal	NOUN
ajbmeb-286	64	9	common	common	ADJ
ajbmeb-286	64	10	to	to	ADP
ajbmeb-286	64	11	all	all	DET
ajbmeb-286	64	12	companies	company	NOUN
ajbmeb-286	64	13	in	in	ADP
ajbmeb-286	64	14	their	their	PRON
ajbmeb-286	64	15	various	various	ADJ
ajbmeb-286	64	16	fields	field	NOUN
ajbmeb-286	64	17	of	of	ADP
ajbmeb-286	64	18	work	work	NOUN
ajbmeb-286	64	19	.	.	PUNCT
ajbmeb-286	65	1	when	when	SCONJ
ajbmeb-286	65	2	preparing	prepare	VERB
ajbmeb-286	65	3	a	a	DET
ajbmeb-286	65	4	financial	financial	ADJ
ajbmeb-286	65	5	report	report	NOUN
ajbmeb-286	65	6	for	for	ADP
ajbmeb-286	65	7	a	a	DET
ajbmeb-286	65	8	company	company	NOUN
ajbmeb-286	65	9	,	,	PUNCT
ajbmeb-286	65	10	the	the	DET
ajbmeb-286	65	11	most	most	ADV
ajbmeb-286	65	12	important	important	ADJ
ajbmeb-286	65	13	objectives	objective	NOUN
ajbmeb-286	65	14	of	of	ADP
ajbmeb-286	65	15	financial	financial	ADJ
ajbmeb-286	65	16	reports	report	NOUN
ajbmeb-286	65	17	appear	appear	VERB
ajbmeb-286	65	18	as	as	SCONJ
ajbmeb-286	65	19	follows	follow	VERB
ajbmeb-286	65	20	:	:	PUNCT
ajbmeb-286	65	21	(	(	PUNCT
ajbmeb-286	65	22	al	al	PROPN
ajbmeb-286	65	23	-	-	PUNCT
ajbmeb-286	65	24	jajjawi	jajjawi	PROPN
ajbmeb-286	65	25	and	and	CCONJ
ajbmeb-286	65	26	al	al	PROPN
ajbmeb-286	65	27	-	-	PUNCT
ajbmeb-286	65	28	anbaki	anbaki	PROPN
ajbmeb-286	65	29	,	,	PUNCT
ajbmeb-286	65	30	2013	2013	NUM
ajbmeb-286	65	31	:	:	PUNCT
ajbmeb-286	65	32	129	129	NUM
ajbmeb-286	65	33	)	)	PUNCT
ajbmeb-286	65	34	.	.	PUNCT
ajbmeb-286	66	1	•presentation	•presentation	PROPN
ajbmeb-286	66	2	of	of	ADP
ajbmeb-286	66	3	the	the	DET
ajbmeb-286	66	4	financial	financial	ADJ
ajbmeb-286	66	5	situation	situation	NOUN
ajbmeb-286	66	6	to	to	ADP
ajbmeb-286	66	7	investors	investor	NOUN
ajbmeb-286	66	8	and	and	CCONJ
ajbmeb-286	66	9	stakeholders	stakeholder	NOUN
ajbmeb-286	66	10	:	:	PUNCT
ajbmeb-286	66	11	the	the	DET
ajbmeb-286	66	12	financial	financial	ADJ
ajbmeb-286	66	13	reports	report	NOUN
ajbmeb-286	66	14	provide	provide	VERB
ajbmeb-286	66	15	a	a	DET
ajbmeb-286	66	16	brief	brief	ADJ
ajbmeb-286	66	17	overview	overview	NOUN
ajbmeb-286	66	18	of	of	ADP
ajbmeb-286	66	19	the	the	DET
ajbmeb-286	66	20	actual	actual	ADJ
ajbmeb-286	66	21	financial	financial	ADJ
ajbmeb-286	66	22	performance	performance	NOUN
ajbmeb-286	66	23	of	of	ADP
ajbmeb-286	66	24	the	the	DET
ajbmeb-286	66	25	company	company	NOUN
ajbmeb-286	66	26	,	,	PUNCT
ajbmeb-286	66	27	help	help	VERB
ajbmeb-286	66	28	in	in	ADP
ajbmeb-286	66	29	tracking	track	VERB
ajbmeb-286	66	30	the	the	DET
ajbmeb-286	66	31	flow	flow	NOUN
ajbmeb-286	66	32	of	of	ADP
ajbmeb-286	66	33	funds	fund	NOUN
ajbmeb-286	66	34	until	until	ADP
ajbmeb-286	66	35	the	the	DET
ajbmeb-286	66	36	moment	moment	NOUN
ajbmeb-286	66	37	of	of	ADP
ajbmeb-286	66	38	preparing	prepare	VERB
ajbmeb-286	66	39	the	the	DET
ajbmeb-286	66	40	report	report	NOUN
ajbmeb-286	66	41	,	,	PUNCT
ajbmeb-286	66	42	and	and	CCONJ
ajbmeb-286	66	43	encourage	encourage	VERB
ajbmeb-286	66	44	investors	investor	NOUN
ajbmeb-286	66	45	to	to	PART
ajbmeb-286	66	46	invest	invest	VERB
ajbmeb-286	66	47	their	their	PRON
ajbmeb-286	66	48	money	money	NOUN
ajbmeb-286	66	49	within	within	ADP
ajbmeb-286	66	50	the	the	DET
ajbmeb-286	66	51	company	company	NOUN
ajbmeb-286	66	52	if	if	SCONJ
ajbmeb-286	66	53	they	they	PRON
ajbmeb-286	66	54	find	find	VERB
ajbmeb-286	66	55	that	that	SCONJ
ajbmeb-286	66	56	the	the	DET
ajbmeb-286	66	57	project	project	NOUN
ajbmeb-286	66	58	is	be	AUX
ajbmeb-286	66	59	suitable	suitable	ADJ
ajbmeb-286	66	60	for	for	ADP
ajbmeb-286	66	61	their	their	PRON
ajbmeb-286	66	62	investment	investment	NOUN
ajbmeb-286	66	63	needs	need	NOUN
ajbmeb-286	66	64	.	.	PUNCT
ajbmeb-286	67	1	•compliance	•compliance	NOUN
ajbmeb-286	67	2	with	with	ADP
ajbmeb-286	67	3	tax	tax	NOUN
ajbmeb-286	67	4	laws	law	NOUN
ajbmeb-286	67	5	:	:	PUNCT
ajbmeb-286	67	6	the	the	DET
ajbmeb-286	67	7	periodic	periodic	ADJ
ajbmeb-286	67	8	financial	financial	ADJ
ajbmeb-286	67	9	reports	report	NOUN
ajbmeb-286	67	10	required	require	VERB
ajbmeb-286	67	11	by	by	ADP
ajbmeb-286	67	12	the	the	DET
ajbmeb-286	67	13	authorities	authority	NOUN
ajbmeb-286	67	14	responsible	responsible	ADJ
ajbmeb-286	67	15	for	for	ADP
ajbmeb-286	67	16	taxes	taxis	NOUN
ajbmeb-286	67	17	in	in	ADP
ajbmeb-286	67	18	the	the	DET
ajbmeb-286	67	19	country	country	NOUN
ajbmeb-286	67	20	where	where	SCONJ
ajbmeb-286	67	21	the	the	DET
ajbmeb-286	67	22	company	company	NOUN
ajbmeb-286	67	23	operates	operate	VERB
ajbmeb-286	67	24	help	help	NOUN
ajbmeb-286	67	25	to	to	PART
ajbmeb-286	67	26	submit	submit	VERB
ajbmeb-286	67	27	the	the	DET
ajbmeb-286	67	28	company	company	NOUN
ajbmeb-286	67	29	's	's	PART
ajbmeb-286	67	30	tax	tax	NOUN
ajbmeb-286	67	31	return	return	NOUN
ajbmeb-286	67	32	,	,	PUNCT
ajbmeb-286	67	33	as	as	ADP
ajbmeb-286	67	34	tax	tax	NOUN
ajbmeb-286	67	35	american	american	PROPN
ajbmeb-286	67	36	journal	journal	PROPN
ajbmeb-286	67	37	of	of	ADP
ajbmeb-286	67	38	business	business	NOUN
ajbmeb-286	67	39	management	management	NOUN
ajbmeb-286	67	40	,	,	PUNCT
ajbmeb-286	67	41	economics	economic	NOUN
ajbmeb-286	67	42	and	and	CCONJ
ajbmeb-286	67	43	banking	banking	NOUN
ajbmeb-286	67	44	volume	volume	NOUN
ajbmeb-286	67	45	7	7	NUM
ajbmeb-286	67	46	,	,	PUNCT
ajbmeb-286	67	47	dec	dec	PROPN
ajbmeb-286	67	48	.	.	PROPN
ajbmeb-286	67	49	,	,	PUNCT
ajbmeb-286	67	50	2022	2022	NUM
ajbmeb-286	67	51	p	p	NOUN
ajbmeb-286	67	52	a	a	PRON
ajbmeb-286	67	53	g	g	NOUN
ajbmeb-286	67	54	e	e	NOUN
ajbmeb-286	67	55	|	|	ADV
ajbmeb-286	67	56	48	48	NUM
ajbmeb-286	67	57	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-286	67	58	agents	agent	NOUN
ajbmeb-286	67	59	will	will	AUX
ajbmeb-286	67	60	use	use	VERB
ajbmeb-286	67	61	the	the	DET
ajbmeb-286	67	62	financial	financial	ADJ
ajbmeb-286	67	63	reports	report	NOUN
ajbmeb-286	67	64	submitted	submit	VERB
ajbmeb-286	67	65	to	to	PART
ajbmeb-286	67	66	confirm	confirm	VERB
ajbmeb-286	67	67	the	the	DET
ajbmeb-286	67	68	payment	payment	NOUN
ajbmeb-286	67	69	due	due	ADJ
ajbmeb-286	67	70	on	on	ADP
ajbmeb-286	67	71	the	the	DET
ajbmeb-286	67	72	company	company	NOUN
ajbmeb-286	67	73	.	.	PUNCT
ajbmeb-286	68	1	the	the	PRON
ajbmeb-286	68	2	higher	high	ADJ
ajbmeb-286	68	3	the	the	DET
ajbmeb-286	68	4	quality	quality	NOUN
ajbmeb-286	68	5	of	of	ADP
ajbmeb-286	68	6	the	the	DET
ajbmeb-286	68	7	financial	financial	ADJ
ajbmeb-286	68	8	reports	report	NOUN
ajbmeb-286	68	9	provided	provide	VERB
ajbmeb-286	68	10	,	,	PUNCT
ajbmeb-286	68	11	the	the	PRON
ajbmeb-286	68	12	more	more	ADV
ajbmeb-286	68	13	the	the	DET
ajbmeb-286	68	14	company	company	NOUN
ajbmeb-286	68	15	can	can	AUX
ajbmeb-286	68	16	reduce	reduce	VERB
ajbmeb-286	68	17	the	the	DET
ajbmeb-286	68	18	tax	tax	NOUN
ajbmeb-286	68	19	cost	cost	NOUN
ajbmeb-286	68	20	and	and	CCONJ
ajbmeb-286	68	21	avoid	avoid	VERB
ajbmeb-286	68	22	discrepancies	discrepancy	NOUN
ajbmeb-286	68	23	in	in	ADP
ajbmeb-286	68	24	the	the	DET
ajbmeb-286	68	25	numbers	number	NOUN
ajbmeb-286	68	26	•tracking	•tracke	VERB
ajbmeb-286	68	27	financial	financial	ADJ
ajbmeb-286	68	28	performance	performance	NOUN
ajbmeb-286	68	29	:	:	PUNCT
ajbmeb-286	68	30	financial	financial	ADJ
ajbmeb-286	68	31	reports	report	NOUN
ajbmeb-286	68	32	help	help	VERB
ajbmeb-286	68	33	decision	decision	NOUN
ajbmeb-286	68	34	-	-	PUNCT
ajbmeb-286	68	35	makers	maker	NOUN
ajbmeb-286	68	36	to	to	PART
ajbmeb-286	68	37	make	make	VERB
ajbmeb-286	68	38	appropriate	appropriate	ADJ
ajbmeb-286	68	39	decisions	decision	NOUN
ajbmeb-286	68	40	for	for	ADP
ajbmeb-286	68	41	the	the	DET
ajbmeb-286	68	42	company	company	NOUN
ajbmeb-286	68	43	and	and	CCONJ
ajbmeb-286	68	44	draw	draw	VERB
ajbmeb-286	68	45	appropriate	appropriate	ADJ
ajbmeb-286	68	46	strategies	strategy	NOUN
ajbmeb-286	68	47	in	in	ADP
ajbmeb-286	68	48	addition	addition	NOUN
ajbmeb-286	68	49	to	to	ADP
ajbmeb-286	68	50	studying	study	VERB
ajbmeb-286	68	51	investment	investment	NOUN
ajbmeb-286	68	52	opportunities	opportunity	NOUN
ajbmeb-286	68	53	and	and	CCONJ
ajbmeb-286	68	54	forecasting	forecast	VERB
ajbmeb-286	68	55	the	the	DET
ajbmeb-286	68	56	advantages	advantage	NOUN
ajbmeb-286	68	57	and	and	CCONJ
ajbmeb-286	68	58	disadvantages	disadvantage	NOUN
ajbmeb-286	68	59	of	of	ADP
ajbmeb-286	68	60	those	those	DET
ajbmeb-286	68	61	investments	investment	NOUN
ajbmeb-286	68	62	by	by	ADP
ajbmeb-286	68	63	tracking	track	VERB
ajbmeb-286	68	64	the	the	DET
ajbmeb-286	68	65	company	company	NOUN
ajbmeb-286	68	66	's	's	PART
ajbmeb-286	68	67	financial	financial	ADJ
ajbmeb-286	68	68	performance	performance	NOUN
ajbmeb-286	68	69	.	.	PUNCT
ajbmeb-286	69	1	•reducing	•reduce	VERB
ajbmeb-286	69	2	the	the	DET
ajbmeb-286	69	3	rate	rate	NOUN
ajbmeb-286	69	4	of	of	ADP
ajbmeb-286	69	5	errors	error	NOUN
ajbmeb-286	69	6	:	:	PUNCT
ajbmeb-286	69	7	the	the	DET
ajbmeb-286	69	8	company	company	NOUN
ajbmeb-286	69	9	may	may	AUX
ajbmeb-286	69	10	face	face	VERB
ajbmeb-286	69	11	a	a	DET
ajbmeb-286	69	12	range	range	NOUN
ajbmeb-286	69	13	of	of	ADP
ajbmeb-286	69	14	legal	legal	ADJ
ajbmeb-286	69	15	problems	problem	NOUN
ajbmeb-286	69	16	and	and	CCONJ
ajbmeb-286	69	17	damages	damage	NOUN
ajbmeb-286	69	18	to	to	ADP
ajbmeb-286	69	19	the	the	DET
ajbmeb-286	69	20	company	company	NOUN
ajbmeb-286	69	21	's	's	PART
ajbmeb-286	69	22	profitability	profitability	NOUN
ajbmeb-286	69	23	if	if	SCONJ
ajbmeb-286	69	24	inaccurate	inaccurate	ADJ
ajbmeb-286	69	25	financial	financial	ADJ
ajbmeb-286	69	26	reports	report	NOUN
ajbmeb-286	69	27	are	be	AUX
ajbmeb-286	69	28	prepared	prepare	VERB
ajbmeb-286	69	29	.	.	PUNCT
ajbmeb-286	70	1	accurate	accurate	ADJ
ajbmeb-286	70	2	financial	financial	ADJ
ajbmeb-286	70	3	reporting	reporting	NOUN
ajbmeb-286	70	4	provides	provide	VERB
ajbmeb-286	70	5	continuous	continuous	ADJ
ajbmeb-286	70	6	monitoring	monitoring	NOUN
ajbmeb-286	70	7	of	of	ADP
ajbmeb-286	70	8	funds	fund	NOUN
ajbmeb-286	70	9	in	in	ADP
ajbmeb-286	70	10	all	all	DET
ajbmeb-286	70	11	aspects	aspect	NOUN
ajbmeb-286	70	12	of	of	ADP
ajbmeb-286	70	13	the	the	DET
ajbmeb-286	70	14	company	company	NOUN
ajbmeb-286	70	15	and	and	CCONJ
ajbmeb-286	70	16	reduces	reduce	VERB
ajbmeb-286	70	17	errors	error	NOUN
ajbmeb-286	70	18	so	so	SCONJ
ajbmeb-286	70	19	that	that	SCONJ
ajbmeb-286	70	20	they	they	PRON
ajbmeb-286	70	21	are	be	AUX
ajbmeb-286	70	22	not	not	PART
ajbmeb-286	70	23	the	the	DET
ajbmeb-286	70	24	cause	cause	NOUN
ajbmeb-286	70	25	of	of	ADP
ajbmeb-286	70	26	more	more	ADV
ajbmeb-286	70	27	significant	significant	ADJ
ajbmeb-286	70	28	problems	problem	NOUN
ajbmeb-286	70	29	.	.	PUNCT
ajbmeb-286	71	1	•debt	•debt	PROPN
ajbmeb-286	71	2	management	management	NOUN
ajbmeb-286	71	3	:	:	PUNCT
ajbmeb-286	71	4	errors	error	NOUN
ajbmeb-286	71	5	in	in	ADP
ajbmeb-286	71	6	financial	financial	ADJ
ajbmeb-286	71	7	reports	report	NOUN
ajbmeb-286	71	8	prepared	prepare	VERB
ajbmeb-286	71	9	according	accord	VERB
ajbmeb-286	71	10	to	to	ADP
ajbmeb-286	71	11	a	a	DET
ajbmeb-286	71	12	specific	specific	ADJ
ajbmeb-286	71	13	business	business	NOUN
ajbmeb-286	71	14	model	model	NOUN
ajbmeb-286	71	15	lead	lead	NOUN
ajbmeb-286	71	16	to	to	ADP
ajbmeb-286	71	17	problems	problem	NOUN
ajbmeb-286	71	18	in	in	ADP
ajbmeb-286	71	19	managing	manage	VERB
ajbmeb-286	71	20	the	the	DET
ajbmeb-286	71	21	debts	debt	NOUN
ajbmeb-286	71	22	incurred	incur	VERB
ajbmeb-286	71	23	by	by	ADP
ajbmeb-286	71	24	the	the	DET
ajbmeb-286	71	25	company	company	NOUN
ajbmeb-286	71	26	.	.	PUNCT
ajbmeb-286	72	1	financial	financial	ADJ
ajbmeb-286	72	2	reports	report	NOUN
ajbmeb-286	72	3	,	,	PUNCT
ajbmeb-286	72	4	especially	especially	ADV
ajbmeb-286	72	5	accounting	accounting	NOUN
ajbmeb-286	72	6	reports	report	NOUN
ajbmeb-286	72	7	,	,	PUNCT
ajbmeb-286	72	8	must	must	AUX
ajbmeb-286	72	9	be	be	AUX
ajbmeb-286	72	10	used	use	VERB
ajbmeb-286	72	11	to	to	PART
ajbmeb-286	72	12	regulate	regulate	VERB
ajbmeb-286	72	13	debts	debt	NOUN
ajbmeb-286	72	14	by	by	ADP
ajbmeb-286	72	15	preparing	prepare	VERB
ajbmeb-286	72	16	a	a	DET
ajbmeb-286	72	17	detailed	detailed	ADJ
ajbmeb-286	72	18	balance	balance	NOUN
ajbmeb-286	72	19	sheet	sheet	NOUN
ajbmeb-286	72	20	of	of	ADP
ajbmeb-286	72	21	assets	asset	NOUN
ajbmeb-286	72	22	and	and	CCONJ
ajbmeb-286	72	23	liabilities	liability	NOUN
ajbmeb-286	72	24	.	.	PUNCT
ajbmeb-286	73	1	6	6	NUM
ajbmeb-286	73	2	-	-	SYM
ajbmeb-286	73	3	4	4	NUM
ajbmeb-286	73	4	what	what	PRON
ajbmeb-286	73	5	is	be	AUX
ajbmeb-286	73	6	the	the	DET
ajbmeb-286	73	7	difference	difference	NOUN
ajbmeb-286	73	8	between	between	ADP
ajbmeb-286	73	9	financial	financial	ADJ
ajbmeb-286	73	10	statements	statement	NOUN
ajbmeb-286	73	11	and	and	CCONJ
ajbmeb-286	73	12	financial	financial	ADJ
ajbmeb-286	73	13	reports	report	NOUN
ajbmeb-286	73	14	?	?	PUNCT
ajbmeb-286	74	1	given	give	VERB
ajbmeb-286	74	2	the	the	DET
ajbmeb-286	74	3	importance	importance	NOUN
ajbmeb-286	74	4	of	of	ADP
ajbmeb-286	74	5	making	make	VERB
ajbmeb-286	74	6	financial	financial	ADJ
ajbmeb-286	74	7	statements	statement	NOUN
ajbmeb-286	74	8	in	in	ADP
ajbmeb-286	74	9	addition	addition	NOUN
ajbmeb-286	74	10	to	to	ADP
ajbmeb-286	74	11	financial	financial	ADJ
ajbmeb-286	74	12	reports	report	NOUN
ajbmeb-286	74	13	in	in	ADP
ajbmeb-286	74	14	the	the	DET
ajbmeb-286	74	15	work	work	NOUN
ajbmeb-286	74	16	of	of	ADP
ajbmeb-286	74	17	companies	company	NOUN
ajbmeb-286	74	18	,	,	PUNCT
ajbmeb-286	74	19	it	it	PRON
ajbmeb-286	74	20	is	be	AUX
ajbmeb-286	74	21	necessary	necessary	ADJ
ajbmeb-286	74	22	to	to	PART
ajbmeb-286	74	23	clarify	clarify	VERB
ajbmeb-286	74	24	the	the	DET
ajbmeb-286	74	25	difference	difference	NOUN
ajbmeb-286	74	26	between	between	ADP
ajbmeb-286	74	27	financial	financial	ADJ
ajbmeb-286	74	28	statements	statement	NOUN
ajbmeb-286	74	29	and	and	CCONJ
ajbmeb-286	74	30	financial	financial	ADJ
ajbmeb-286	74	31	reports	report	NOUN
ajbmeb-286	74	32	.	.	PUNCT
ajbmeb-286	75	1	financial	financial	ADJ
ajbmeb-286	75	2	reports	report	NOUN
ajbmeb-286	75	3	aim	aim	VERB
ajbmeb-286	75	4	to	to	PART
ajbmeb-286	75	5	present	present	VERB
ajbmeb-286	75	6	data	datum	NOUN
ajbmeb-286	75	7	that	that	PRON
ajbmeb-286	75	8	has	have	VERB
ajbmeb-286	75	9	financial	financial	ADJ
ajbmeb-286	75	10	implications	implication	NOUN
ajbmeb-286	75	11	,	,	PUNCT
ajbmeb-286	75	12	as	as	SCONJ
ajbmeb-286	75	13	it	it	PRON
ajbmeb-286	75	14	helps	help	VERB
ajbmeb-286	75	15	stakeholders	stakeholder	NOUN
ajbmeb-286	75	16	inside	inside	ADP
ajbmeb-286	75	17	and	and	CCONJ
ajbmeb-286	75	18	outside	outside	ADP
ajbmeb-286	75	19	the	the	DET
ajbmeb-286	75	20	organization	organization	NOUN
ajbmeb-286	75	21	in	in	ADP
ajbmeb-286	75	22	making	make	VERB
ajbmeb-286	75	23	their	their	PRON
ajbmeb-286	75	24	decisions	decision	NOUN
ajbmeb-286	75	25	.	.	PUNCT
ajbmeb-286	76	1	it	it	PRON
ajbmeb-286	76	2	also	also	ADV
ajbmeb-286	76	3	contains	contain	VERB
ajbmeb-286	76	4	financial	financial	ADJ
ajbmeb-286	76	5	and	and	CCONJ
ajbmeb-286	76	6	non	non	ADJ
ajbmeb-286	76	7	-	-	ADJ
ajbmeb-286	76	8	financial	financial	ADJ
ajbmeb-286	76	9	data	datum	NOUN
ajbmeb-286	76	10	.	.	PUNCT
ajbmeb-286	77	1	while	while	SCONJ
ajbmeb-286	77	2	the	the	DET
ajbmeb-286	77	3	financial	financial	ADJ
ajbmeb-286	77	4	statements	statement	NOUN
ajbmeb-286	77	5	are	be	AUX
ajbmeb-286	77	6	formed	form	VERB
ajbmeb-286	77	7	during	during	ADP
ajbmeb-286	77	8	regular	regular	ADJ
ajbmeb-286	77	9	periods	period	NOUN
ajbmeb-286	77	10	or	or	CCONJ
ajbmeb-286	77	11	as	as	SCONJ
ajbmeb-286	77	12	needed	need	VERB
ajbmeb-286	77	13	in	in	ADP
ajbmeb-286	77	14	some	some	DET
ajbmeb-286	77	15	lists	list	NOUN
ajbmeb-286	77	16	,	,	PUNCT
ajbmeb-286	77	17	and	and	CCONJ
ajbmeb-286	77	18	the	the	DET
ajbmeb-286	77	19	data	data	NOUN
ajbmeb-286	77	20	is	be	AUX
ajbmeb-286	77	21	general	general	ADJ
ajbmeb-286	77	22	and	and	CCONJ
ajbmeb-286	77	23	not	not	PART
ajbmeb-286	77	24	directed	direct	VERB
ajbmeb-286	77	25	to	to	ADP
ajbmeb-286	77	26	specific	specific	ADJ
ajbmeb-286	77	27	persons	person	NOUN
ajbmeb-286	77	28	.	.	PUNCT
ajbmeb-286	78	1	(	(	PUNCT
ajbmeb-286	78	2	hammadi	hammadi	NOUN
ajbmeb-286	78	3	,	,	PUNCT
ajbmeb-286	78	4	55	55	NUM
ajbmeb-286	78	5	:	:	PUNCT
ajbmeb-286	78	6	201	201	NUM
ajbmeb-286	78	7	)	)	PUNCT
ajbmeb-286	78	8	.	.	PUNCT
ajbmeb-286	79	1	5	5	NUM
ajbmeb-286	79	2	-	-	NUM
ajbmeb-286	79	3	the	the	DET
ajbmeb-286	79	4	analytical	analytical	ADJ
ajbmeb-286	79	5	side	side	NOUN
ajbmeb-286	79	6	5	5	NUM
ajbmeb-286	79	7	-	-	SYM
ajbmeb-286	79	8	1	1	NUM
ajbmeb-286	79	9	the	the	DET
ajbmeb-286	79	10	psychometric	psychometric	ADJ
ajbmeb-286	79	11	characteristics	characteristic	NOUN
ajbmeb-286	79	12	of	of	ADP
ajbmeb-286	79	13	the	the	DET
ajbmeb-286	79	14	questionnaire	questionnaire	NOUN
ajbmeb-286	79	15	include	include	VERB
ajbmeb-286	79	16	verification	verification	NOUN
ajbmeb-286	79	17	of	of	ADP
ajbmeb-286	79	18	the	the	DET
ajbmeb-286	79	19	following	following	NOUN
ajbmeb-286	79	20	:	:	PUNCT
ajbmeb-286	79	21	the	the	DET
ajbmeb-286	79	22	correlation	correlation	NOUN
ajbmeb-286	79	23	coefficient	coefficient	NOUN
ajbmeb-286	79	24	was	be	AUX
ajbmeb-286	79	25	calculated	calculate	VERB
ajbmeb-286	79	26	between	between	ADP
ajbmeb-286	79	27	the	the	DET
ajbmeb-286	79	28	score	score	NOUN
ajbmeb-286	79	29	of	of	ADP
ajbmeb-286	79	30	each	each	DET
ajbmeb-286	79	31	paragraph	paragraph	NOUN
ajbmeb-286	79	32	and	and	CCONJ
ajbmeb-286	79	33	the	the	DET
ajbmeb-286	79	34	total	total	ADJ
ajbmeb-286	79	35	score	score	NOUN
ajbmeb-286	79	36	for	for	ADP
ajbmeb-286	79	37	each	each	DET
ajbmeb-286	79	38	dimension	dimension	NOUN
ajbmeb-286	79	39	of	of	ADP
ajbmeb-286	79	40	the	the	DET
ajbmeb-286	79	41	scale	scale	NOUN
ajbmeb-286	79	42	.	.	PUNCT
ajbmeb-286	80	1	on	on	ADP
ajbmeb-286	80	2	this	this	DET
ajbmeb-286	80	3	basis	basis	NOUN
ajbmeb-286	80	4	,	,	PUNCT
ajbmeb-286	80	5	the	the	DET
ajbmeb-286	80	6	following	follow	VERB
ajbmeb-286	80	7	tables	table	NOUN
ajbmeb-286	80	8	were	be	AUX
ajbmeb-286	80	9	created	create	VERB
ajbmeb-286	80	10	to	to	PART
ajbmeb-286	80	11	measure	measure	VERB
ajbmeb-286	80	12	the	the	DET
ajbmeb-286	80	13	coefficient	coefficient	NOUN
ajbmeb-286	80	14	of	of	ADP
ajbmeb-286	80	15	internal	internal	ADJ
ajbmeb-286	80	16	consistency	consistency	NOUN
ajbmeb-286	80	17	,	,	PUNCT
ajbmeb-286	80	18	as	as	SCONJ
ajbmeb-286	80	19	follows	follow	VERB
ajbmeb-286	80	20	:	:	PUNCT
ajbmeb-286	80	21	the	the	DET
ajbmeb-286	80	22	correlation	correlation	NOUN
ajbmeb-286	80	23	coefficient	coefficient	NOUN
ajbmeb-286	80	24	between	between	ADP
ajbmeb-286	80	25	the	the	DET
ajbmeb-286	80	26	paragraph	paragraph	NOUN
ajbmeb-286	80	27	and	and	CCONJ
ajbmeb-286	80	28	the	the	DET
ajbmeb-286	80	29	total	total	ADJ
ajbmeb-286	80	30	score	score	NOUN
ajbmeb-286	80	31	of	of	ADP
ajbmeb-286	80	32	the	the	DET
ajbmeb-286	80	33	axis(0.00	axis(0.00	NOUN
ajbmeb-286	80	34	)	)	PUNCT
ajbmeb-286	80	35	number	number	NOUN
ajbmeb-286	80	36	77.3**%	77.3**%	NUM
ajbmeb-286	80	37	1	1	NUM
ajbmeb-286	80	38	77.4**%	77.4**%	NUM
ajbmeb-286	80	39	2	2	NUM
ajbmeb-286	80	40	80.5**%	80.5**%	NUM
ajbmeb-286	80	41	3	3	NUM
ajbmeb-286	80	42	86.2**%	86.2**%	NUM
ajbmeb-286	80	43	4	4	NUM
ajbmeb-286	80	44	78.7	78.7	NUM
ajbmeb-286	80	45	*	*	NOUN
ajbmeb-286	80	46	*	*	PUNCT
ajbmeb-286	80	47	%	%	NOUN
ajbmeb-286	80	48	5	5	NUM
ajbmeb-286	80	49	78.8**%	78.8**%	NUM
ajbmeb-286	80	50	6	6	NUM
ajbmeb-286	80	51	86.2	86.2	NUM
ajbmeb-286	80	52	*	*	NOUN
ajbmeb-286	80	53	*	*	PUNCT
ajbmeb-286	80	54	%	%	NOUN
ajbmeb-286	80	55	7	7	NUM
ajbmeb-286	80	56	89.3**%	89.3**%	NUM
ajbmeb-286	80	57	8	8	NUM
ajbmeb-286	80	58	89.3**%	89.3**%	NUM
ajbmeb-286	80	59	9	9	NUM
ajbmeb-286	80	60	87.3**%	87.3**%	NUM
ajbmeb-286	80	61	10	10	NUM
ajbmeb-286	80	62	83.0**%	83.0**%	NUM
ajbmeb-286	80	63	11	11	NUM
ajbmeb-286	80	64	87.8**%	87.8**%	NUM
ajbmeb-286	80	65	12	12	NUM
ajbmeb-286	80	66	82.2**%	82.2**%	NUM
ajbmeb-286	80	67	13	13	NUM
ajbmeb-286	80	68	79.5**%	79.5**%	NUM
ajbmeb-286	80	69	14	14	NUM
ajbmeb-286	80	70	86.3**%	86.3**%	NUM
ajbmeb-286	80	71	15	15	NUM
ajbmeb-286	80	72	american	american	ADJ
ajbmeb-286	80	73	journal	journal	PROPN
ajbmeb-286	80	74	of	of	ADP
ajbmeb-286	80	75	business	business	NOUN
ajbmeb-286	80	76	management	management	NOUN
ajbmeb-286	80	77	,	,	PUNCT
ajbmeb-286	80	78	economics	economic	NOUN
ajbmeb-286	80	79	and	and	CCONJ
ajbmeb-286	80	80	banking	banking	NOUN
ajbmeb-286	80	81	volume	volume	NOUN
ajbmeb-286	80	82	7	7	NUM
ajbmeb-286	80	83	,	,	PUNCT
ajbmeb-286	80	84	dec	dec	PROPN
ajbmeb-286	80	85	.	.	PROPN
ajbmeb-286	80	86	,	,	PUNCT
ajbmeb-286	80	87	2022	2022	NUM
ajbmeb-286	80	88	p	p	NOUN
ajbmeb-286	80	89	a	a	PRON
ajbmeb-286	80	90	g	g	NOUN
ajbmeb-286	80	91	e	e	NOUN
ajbmeb-286	80	92	|	|	ADV
ajbmeb-286	80	93	49	49	NUM
ajbmeb-286	80	94	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-286	80	95	where	where	SCONJ
ajbmeb-286	80	96	it	it	PRON
ajbmeb-286	80	97	is	be	AUX
ajbmeb-286	80	98	noted	note	VERB
ajbmeb-286	80	99	from	from	ADP
ajbmeb-286	80	100	the	the	DET
ajbmeb-286	80	101	previous	previous	ADJ
ajbmeb-286	80	102	table	table	NOUN
ajbmeb-286	80	103	that	that	SCONJ
ajbmeb-286	80	104	the	the	DET
ajbmeb-286	80	105	correlations	correlation	NOUN
ajbmeb-286	80	106	were	be	AUX
ajbmeb-286	80	107	all	all	ADV
ajbmeb-286	80	108	significant	significant	ADJ
ajbmeb-286	80	109	and	and	CCONJ
ajbmeb-286	80	110	high	high	ADJ
ajbmeb-286	80	111	,	,	PUNCT
ajbmeb-286	80	112	and	and	CCONJ
ajbmeb-286	80	113	this	this	PRON
ajbmeb-286	80	114	indicates	indicate	VERB
ajbmeb-286	80	115	that	that	SCONJ
ajbmeb-286	80	116	the	the	DET
ajbmeb-286	80	117	sincerity	sincerity	NOUN
ajbmeb-286	80	118	of	of	ADP
ajbmeb-286	80	119	the	the	DET
ajbmeb-286	80	120	internal	internal	ADJ
ajbmeb-286	80	121	consistency	consistency	NOUN
ajbmeb-286	80	122	characterizes	characterize	VERB
ajbmeb-286	80	123	the	the	DET
ajbmeb-286	80	124	paragraphs	paragraph	NOUN
ajbmeb-286	80	125	of	of	ADP
ajbmeb-286	80	126	the	the	DET
ajbmeb-286	80	127	questionnaire	questionnaire	NOUN
ajbmeb-286	80	128	.	.	PUNCT
ajbmeb-286	81	1	to	to	PART
ajbmeb-286	81	2	ensure	ensure	VERB
ajbmeb-286	81	3	the	the	DET
ajbmeb-286	81	4	discriminative	discriminative	NOUN
ajbmeb-286	81	5	validity	validity	NOUN
ajbmeb-286	81	6	of	of	ADP
ajbmeb-286	81	7	the	the	DET
ajbmeb-286	81	8	questionnaire	questionnaire	NOUN
ajbmeb-286	81	9	,	,	PUNCT
ajbmeb-286	81	10	the	the	DET
ajbmeb-286	81	11	two	two	NUM
ajbmeb-286	81	12	extreme	extreme	ADJ
ajbmeb-286	81	13	groups	group	NOUN
ajbmeb-286	81	14	method	method	NOUN
ajbmeb-286	81	15	was	be	AUX
ajbmeb-286	81	16	used	use	VERB
ajbmeb-286	81	17	by	by	ADP
ajbmeb-286	81	18	choosing	choose	VERB
ajbmeb-286	81	19	(	(	PUNCT
ajbmeb-286	81	20	27	27	NUM
ajbmeb-286	81	21	%	%	NOUN
ajbmeb-286	81	22	)	)	PUNCT
ajbmeb-286	81	23	for	for	ADP
ajbmeb-286	81	24	the	the	DET
ajbmeb-286	81	25	upper	upper	ADJ
ajbmeb-286	81	26	group	group	NOUN
ajbmeb-286	81	27	and	and	CCONJ
ajbmeb-286	81	28	(	(	PUNCT
ajbmeb-286	81	29	27	27	NUM
ajbmeb-286	81	30	%	%	NOUN
ajbmeb-286	81	31	)	)	PUNCT
ajbmeb-286	81	32	for	for	ADP
ajbmeb-286	81	33	the	the	DET
ajbmeb-286	81	34	lower	low	ADJ
ajbmeb-286	81	35	group	group	NOUN
ajbmeb-286	81	36	of	of	ADP
ajbmeb-286	81	37	the	the	DET
ajbmeb-286	81	38	sample	sample	NOUN
ajbmeb-286	81	39	size	size	NOUN
ajbmeb-286	81	40	and	and	CCONJ
ajbmeb-286	81	41	using	use	VERB
ajbmeb-286	81	42	the	the	DET
ajbmeb-286	81	43	t	t	NOUN
ajbmeb-286	81	44	-	-	PUNCT
ajbmeb-286	81	45	test	test	NOUN
ajbmeb-286	81	46	for	for	ADP
ajbmeb-286	81	47	two	two	NUM
ajbmeb-286	81	48	independent	independent	ADJ
ajbmeb-286	81	49	samples	sample	NOUN
ajbmeb-286	81	50	,	,	PUNCT
ajbmeb-286	81	51	the	the	DET
ajbmeb-286	81	52	following	follow	VERB
ajbmeb-286	81	53	was	be	AUX
ajbmeb-286	81	54	found	find	VERB
ajbmeb-286	81	55	:	:	PUNCT
ajbmeb-286	81	56	the	the	DET
ajbmeb-286	81	57	test	test	NOUN
ajbmeb-286	81	58	values	value	NOUN
ajbmeb-286	81	59	t	t	X
ajbmeb-286	81	60	moral	moral	ADJ
ajbmeb-286	81	61	level	level	NOUN
ajbmeb-286	81	62	trust	trust	NOUN
ajbmeb-286	81	63	limits	limit	VERB
ajbmeb-286	81	64	values	value	NOUN
ajbmeb-286	81	65	18.708	18.708	NUM
ajbmeb-286	81	66	*	*	PUNCT
ajbmeb-286	81	67	*	*	PUNCT
ajbmeb-286	81	68	0.00	0.00	NUM
ajbmeb-286	81	69	minimum	minimum	ADJ
ajbmeb-286	81	70	rate	rate	NOUN
ajbmeb-286	81	71	the	the	DET
ajbmeb-286	81	72	highest	high	ADJ
ajbmeb-286	81	73	rate	rate	NOUN
ajbmeb-286	81	74	-.96939	-.96939	PUNCT
ajbmeb-286	81	75	-0.78158	-0.78158	NOUN
ajbmeb-286	82	1	it	it	PRON
ajbmeb-286	82	2	is	be	AUX
ajbmeb-286	82	3	noted	note	VERB
ajbmeb-286	82	4	from	from	ADP
ajbmeb-286	82	5	the	the	DET
ajbmeb-286	82	6	above	above	ADJ
ajbmeb-286	82	7	table	table	NOUN
ajbmeb-286	82	8	that	that	SCONJ
ajbmeb-286	82	9	the	the	DET
ajbmeb-286	82	10	value	value	NOUN
ajbmeb-286	82	11	of	of	ADP
ajbmeb-286	82	12	the	the	DET
ajbmeb-286	82	13	test	test	NOUN
ajbmeb-286	82	14	is	be	AUX
ajbmeb-286	82	15	significant	significant	ADJ
ajbmeb-286	82	16	under	under	ADP
ajbmeb-286	82	17	the	the	DET
ajbmeb-286	82	18	level	level	NOUN
ajbmeb-286	82	19	of	of	ADP
ajbmeb-286	82	20	1	1	NUM
ajbmeb-286	82	21	%	%	NOUN
ajbmeb-286	82	22	,	,	PUNCT
ajbmeb-286	82	23	and	and	CCONJ
ajbmeb-286	82	24	this	this	PRON
ajbmeb-286	82	25	means	mean	VERB
ajbmeb-286	82	26	rejecting	reject	VERB
ajbmeb-286	82	27	the	the	DET
ajbmeb-286	82	28	null	null	ADJ
ajbmeb-286	82	29	hypothesis	hypothesis	NOUN
ajbmeb-286	82	30	that	that	SCONJ
ajbmeb-286	82	31	there	there	PRON
ajbmeb-286	82	32	are	be	VERB
ajbmeb-286	82	33	no	no	DET
ajbmeb-286	82	34	significant	significant	ADJ
ajbmeb-286	82	35	differences	difference	NOUN
ajbmeb-286	82	36	between	between	ADP
ajbmeb-286	82	37	the	the	DET
ajbmeb-286	82	38	answers	answer	NOUN
ajbmeb-286	82	39	of	of	ADP
ajbmeb-286	82	40	the	the	DET
ajbmeb-286	82	41	lower	low	ADJ
ajbmeb-286	82	42	and	and	CCONJ
ajbmeb-286	82	43	upper	upper	ADJ
ajbmeb-286	82	44	group	group	NOUN
ajbmeb-286	82	45	,	,	PUNCT
ajbmeb-286	82	46	meaning	mean	VERB
ajbmeb-286	82	47	that	that	SCONJ
ajbmeb-286	82	48	the	the	DET
ajbmeb-286	82	49	scale	scale	NOUN
ajbmeb-286	82	50	is	be	AUX
ajbmeb-286	82	51	characterized	characterize	VERB
ajbmeb-286	82	52	by	by	ADP
ajbmeb-286	82	53	the	the	DET
ajbmeb-286	82	54	existence	existence	NOUN
ajbmeb-286	82	55	of	of	ADP
ajbmeb-286	82	56	a	a	DET
ajbmeb-286	82	57	discriminatory	discriminatory	ADJ
ajbmeb-286	82	58	difference	difference	NOUN
ajbmeb-286	82	59	between	between	ADP
ajbmeb-286	82	60	the	the	DET
ajbmeb-286	82	61	two	two	NUM
ajbmeb-286	82	62	groups	group	NOUN
ajbmeb-286	82	63	,	,	PUNCT
ajbmeb-286	82	64	and	and	CCONJ
ajbmeb-286	82	65	what	what	PRON
ajbmeb-286	82	66	this	this	DET
ajbmeb-286	82	67	test	test	NOUN
ajbmeb-286	82	68	confirms	confirm	VERB
ajbmeb-286	82	69	is	be	AUX
ajbmeb-286	82	70	that	that	SCONJ
ajbmeb-286	82	71	the	the	DET
ajbmeb-286	82	72	limits	limit	NOUN
ajbmeb-286	82	73	of	of	ADP
ajbmeb-286	82	74	confidence	confidence	NOUN
ajbmeb-286	82	75	are	be	AUX
ajbmeb-286	82	76	negative	negative	ADJ
ajbmeb-286	82	77	,	,	PUNCT
ajbmeb-286	82	78	which	which	PRON
ajbmeb-286	82	79	means	mean	VERB
ajbmeb-286	82	80	zero	zero	NUM
ajbmeb-286	82	81	does	do	AUX
ajbmeb-286	82	82	not	not	PART
ajbmeb-286	82	83	fall	fall	VERB
ajbmeb-286	82	84	between	between	ADP
ajbmeb-286	82	85	the	the	DET
ajbmeb-286	82	86	two	two	NUM
ajbmeb-286	82	87	negatives	negative	NOUN
ajbmeb-286	82	88	,	,	PUNCT
ajbmeb-286	82	89	i.e.	i.e.	X
ajbmeb-286	82	90	rejecting	reject	VERB
ajbmeb-286	82	91	the	the	DET
ajbmeb-286	82	92	null	null	ADJ
ajbmeb-286	82	93	hypothesis	hypothesis	NOUN
ajbmeb-286	82	94	.	.	PUNCT
ajbmeb-286	83	1	5	5	NUM
ajbmeb-286	83	2	-	-	SYM
ajbmeb-286	83	3	2the	2the	NUM
ajbmeb-286	83	4	stability	stability	NOUN
ajbmeb-286	83	5	of	of	ADP
ajbmeb-286	83	6	the	the	DET
ajbmeb-286	83	7	study	study	NOUN
ajbmeb-286	83	8	model	model	NOUN
ajbmeb-286	83	9	:	:	PUNCT
ajbmeb-286	83	10	reliability	reliability	NOUN
ajbmeb-286	83	11	is	be	AUX
ajbmeb-286	83	12	affected	affect	VERB
ajbmeb-286	83	13	by	by	ADP
ajbmeb-286	83	14	the	the	DET
ajbmeb-286	83	15	variation	variation	NOUN
ajbmeb-286	83	16	arising	arise	VERB
ajbmeb-286	83	17	from	from	ADP
ajbmeb-286	83	18	choosing	choose	VERB
ajbmeb-286	83	19	a	a	DET
ajbmeb-286	83	20	test	test	NOUN
ajbmeb-286	83	21	or	or	CCONJ
ajbmeb-286	83	22	measure	measure	NOUN
ajbmeb-286	83	23	that	that	PRON
ajbmeb-286	83	24	does	do	AUX
ajbmeb-286	83	25	not	not	PART
ajbmeb-286	83	26	measure	measure	VERB
ajbmeb-286	83	27	with	with	ADP
ajbmeb-286	83	28	a	a	DET
ajbmeb-286	83	29	high	high	ADJ
ajbmeb-286	83	30	degree	degree	NOUN
ajbmeb-286	83	31	the	the	DET
ajbmeb-286	83	32	phenomenon	phenomenon	NOUN
ajbmeb-286	83	33	to	to	PART
ajbmeb-286	83	34	be	be	AUX
ajbmeb-286	83	35	measured	measure	VERB
ajbmeb-286	83	36	(	(	PUNCT
ajbmeb-286	83	37	honesty	honesty	NOUN
ajbmeb-286	83	38	)	)	PUNCT
ajbmeb-286	83	39	.	.	PUNCT
ajbmeb-286	84	1	kirkendall	kirkendall	PROPN
ajbmeb-286	84	2	presented	present	VERB
ajbmeb-286	84	3	criteria	criterion	NOUN
ajbmeb-286	84	4	for	for	ADP
ajbmeb-286	84	5	judging	judge	VERB
ajbmeb-286	84	6	the	the	DET
ajbmeb-286	84	7	quality	quality	NOUN
ajbmeb-286	84	8	of	of	ADP
ajbmeb-286	84	9	the	the	DET
ajbmeb-286	84	10	reliability	reliability	NOUN
ajbmeb-286	84	11	coefficients	coefficient	NOUN
ajbmeb-286	84	12	,	,	PUNCT
ajbmeb-286	84	13	as	as	SCONJ
ajbmeb-286	84	14	shown	show	VERB
ajbmeb-286	84	15	in	in	ADP
ajbmeb-286	84	16	the	the	DET
ajbmeb-286	84	17	following	follow	VERB
ajbmeb-286	84	18	table	table	NOUN
ajbmeb-286	84	19	:	:	PUNCT
ajbmeb-286	84	20	table	table	NOUN
ajbmeb-286	84	21	(	(	PUNCT
ajbmeb-286	84	22	1	1	X
ajbmeb-286	84	23	)	)	PUNCT
ajbmeb-286	84	24	shows	show	VERB
ajbmeb-286	84	25	the	the	DET
ajbmeb-286	84	26	estimation	estimation	NOUN
ajbmeb-286	84	27	of	of	ADP
ajbmeb-286	84	28	stability	stability	NOUN
ajbmeb-286	84	29	coefficients	coefficient	VERB
ajbmeb-286	84	30	for	for	ADP
ajbmeb-286	84	31	(	(	PUNCT
ajbmeb-286	84	32	kair	kair	PROPN
ajbmeb-286	84	33	kendall	kendall	PROPN
ajbmeb-286	84	34	)	)	PUNCT
ajbmeb-286	84	35	stability	stability	NOUN
ajbmeb-286	84	36	coefficient	coefficient	NOUN
ajbmeb-286	84	37	appreciation	appreciation	NOUN
ajbmeb-286	84	38	0.90	0.90	NUM
ajbmeb-286	84	39	-	-	SYM
ajbmeb-286	84	40	1	1	NUM
ajbmeb-286	84	41	excellent	excellent	ADJ
ajbmeb-286	84	42	0.80	0.80	NUM
ajbmeb-286	84	43	-	-	SYM
ajbmeb-286	84	44	0.89	0.89	NUM
ajbmeb-286	84	45	high	high	ADJ
ajbmeb-286	84	46	0.60	0.60	NUM
ajbmeb-286	84	47	-	-	PUNCT
ajbmeb-286	84	48	0.79	0.79	NUM
ajbmeb-286	84	49	average	average	NOUN
ajbmeb-286	84	50	0.59	0.59	NUM
ajbmeb-286	84	51	0.00	0.00	NUM
ajbmeb-286	84	52	weak	weak	ADJ
ajbmeb-286	84	53	5	5	NUM
ajbmeb-286	84	54	-	-	SYM
ajbmeb-286	84	55	3	3	NUM
ajbmeb-286	84	56	-	-	PUNCT
ajbmeb-286	84	57	measuring	measure	VERB
ajbmeb-286	84	58	the	the	DET
ajbmeb-286	84	59	stability	stability	NOUN
ajbmeb-286	84	60	coefficient	coefficient	NOUN
ajbmeb-286	84	61	using	use	VERB
ajbmeb-286	84	62	alpha	alpha	PROPN
ajbmeb-286	84	63	cro	cro	PROPN
ajbmeb-286	84	64	nabach	nabach	NOUN
ajbmeb-286	84	65	:	:	PUNCT
ajbmeb-286	84	66	the	the	DET
ajbmeb-286	84	67	alpha	alpha	PROPN
ajbmeb-286	84	68	crowe	crowe	PROPN
ajbmeb-286	84	69	nabach	nabach	PROPN
ajbmeb-286	84	70	method	method	NOUN
ajbmeb-286	84	71	was	be	AUX
ajbmeb-286	84	72	used	use	VERB
ajbmeb-286	84	73	to	to	PART
ajbmeb-286	84	74	measure	measure	VERB
ajbmeb-286	84	75	the	the	DET
ajbmeb-286	84	76	stability	stability	NOUN
ajbmeb-286	84	77	coefficient	coefficient	NOUN
ajbmeb-286	84	78	for	for	ADP
ajbmeb-286	84	79	the	the	DET
ajbmeb-286	84	80	overall	overall	ADJ
ajbmeb-286	84	81	model	model	NOUN
ajbmeb-286	84	82	,	,	PUNCT
ajbmeb-286	84	83	and	and	CCONJ
ajbmeb-286	84	84	the	the	DET
ajbmeb-286	84	85	result	result	NOUN
ajbmeb-286	84	86	was	be	AUX
ajbmeb-286	84	87	as	as	SCONJ
ajbmeb-286	84	88	follows	follow	VERB
ajbmeb-286	84	89	:	:	PUNCT
ajbmeb-286	84	90	table	table	NOUN
ajbmeb-286	84	91	(	(	PUNCT
ajbmeb-286	84	92	2	2	NUM
ajbmeb-286	84	93	)	)	PUNCT
ajbmeb-286	84	94	reliability	reliability	NOUN
ajbmeb-286	84	95	statistics	statistic	NOUN
ajbmeb-286	84	96	cronbach	cronbach	VERB
ajbmeb-286	84	97	's	's	PART
ajbmeb-286	84	98	alpha	alpha	NOUN
ajbmeb-286	84	99	n	n	NOUN
ajbmeb-286	84	100	of	of	ADP
ajbmeb-286	84	101	items	item	NOUN
ajbmeb-286	84	102	.925	.925	NUM
ajbmeb-286	84	103	28	28	NUM
ajbmeb-286	84	104	it	it	PRON
ajbmeb-286	84	105	is	be	AUX
ajbmeb-286	84	106	noted	note	VERB
ajbmeb-286	84	107	from	from	ADP
ajbmeb-286	84	108	table	table	NOUN
ajbmeb-286	84	109	(	(	PUNCT
ajbmeb-286	84	110	2	2	NUM
ajbmeb-286	84	111	)	)	PUNCT
ajbmeb-286	84	112	above	above	ADP
ajbmeb-286	84	113	that	that	SCONJ
ajbmeb-286	84	114	the	the	DET
ajbmeb-286	84	115	value	value	NOUN
ajbmeb-286	84	116	of	of	ADP
ajbmeb-286	84	117	alpha	alpha	PROPN
ajbmeb-286	84	118	cro	cro	PROPN
ajbmeb-286	84	119	nabach	nabach	NOUN
ajbmeb-286	84	120	for	for	ADP
ajbmeb-286	84	121	the	the	DET
ajbmeb-286	84	122	scale	scale	NOUN
ajbmeb-286	84	123	as	as	ADP
ajbmeb-286	84	124	a	a	DET
ajbmeb-286	84	125	whole	whole	NOUN
ajbmeb-286	84	126	amounted	amount	VERB
ajbmeb-286	84	127	to	to	ADP
ajbmeb-286	84	128	(	(	PUNCT
ajbmeb-286	84	129	92.5	92.5	NUM
ajbmeb-286	84	130	%	%	NOUN
ajbmeb-286	84	131	)	)	PUNCT
ajbmeb-286	84	132	,	,	PUNCT
ajbmeb-286	84	133	which	which	PRON
ajbmeb-286	84	134	is	be	AUX
ajbmeb-286	84	135	a	a	DET
ajbmeb-286	84	136	high	high	ADJ
ajbmeb-286	84	137	value	value	NOUN
ajbmeb-286	84	138	that	that	PRON
ajbmeb-286	84	139	indicates	indicate	VERB
ajbmeb-286	84	140	the	the	DET
ajbmeb-286	84	141	stability	stability	NOUN
ajbmeb-286	84	142	of	of	ADP
ajbmeb-286	84	143	the	the	DET
ajbmeb-286	84	144	scale	scale	NOUN
ajbmeb-286	84	145	.	.	PUNCT
ajbmeb-286	85	1	from	from	ADP
ajbmeb-286	85	2	this	this	DET
ajbmeb-286	85	3	standpoint	standpoint	NOUN
ajbmeb-286	85	4	,	,	PUNCT
ajbmeb-286	85	5	it	it	PRON
ajbmeb-286	85	6	has	have	AUX
ajbmeb-286	85	7	been	be	AUX
ajbmeb-286	85	8	proven	prove	VERB
ajbmeb-286	85	9	that	that	SCONJ
ajbmeb-286	85	10	the	the	DET
ajbmeb-286	85	11	model	model	NOUN
ajbmeb-286	85	12	is	be	AUX
ajbmeb-286	85	13	characterized	characterize	VERB
ajbmeb-286	85	14	by	by	ADP
ajbmeb-286	85	15	stability	stability	NOUN
ajbmeb-286	85	16	.	.	PUNCT
ajbmeb-286	86	1	studying	study	VERB
ajbmeb-286	86	2	the	the	DET
ajbmeb-286	86	3	direction	direction	NOUN
ajbmeb-286	86	4	of	of	ADP
ajbmeb-286	86	5	the	the	DET
ajbmeb-286	86	6	respondents	respondent	NOUN
ajbmeb-286	86	7	'	'	PART
ajbmeb-286	86	8	opinions	opinion	NOUN
ajbmeb-286	86	9	of	of	ADP
ajbmeb-286	86	10	the	the	DET
ajbmeb-286	86	11	questionnaire	questionnaire	NOUN
ajbmeb-286	86	12	paragraphs	paragraph	NOUN
ajbmeb-286	86	13	in	in	ADP
ajbmeb-286	86	14	this	this	DET
ajbmeb-286	86	15	section	section	NOUN
ajbmeb-286	86	16	,	,	PUNCT
ajbmeb-286	86	17	the	the	DET
ajbmeb-286	86	18	direction	direction	NOUN
ajbmeb-286	86	19	of	of	ADP
ajbmeb-286	86	20	the	the	DET
ajbmeb-286	86	21	respondents	respondent	NOUN
ajbmeb-286	86	22	'	'	PART
ajbmeb-286	86	23	opinions	opinion	NOUN
ajbmeb-286	86	24	was	be	AUX
ajbmeb-286	86	25	studied	study	VERB
ajbmeb-286	86	26	based	base	VERB
ajbmeb-286	86	27	on	on	ADP
ajbmeb-286	86	28	the	the	DET
ajbmeb-286	86	29	weighted	weight	VERB
ajbmeb-286	86	30	arithmetic	arithmetic	ADJ
ajbmeb-286	86	31	mean	mean	NOUN
ajbmeb-286	86	32	of	of	ADP
ajbmeb-286	86	33	the	the	DET
ajbmeb-286	86	34	following	follow	VERB
ajbmeb-286	86	35	paragraphs	paragraph	NOUN
ajbmeb-286	86	36	:	:	PUNCT
ajbmeb-286	86	37	american	american	PROPN
ajbmeb-286	86	38	journal	journal	PROPN
ajbmeb-286	86	39	of	of	ADP
ajbmeb-286	86	40	business	business	NOUN
ajbmeb-286	86	41	management	management	NOUN
ajbmeb-286	86	42	,	,	PUNCT
ajbmeb-286	86	43	economics	economic	NOUN
ajbmeb-286	86	44	and	and	CCONJ
ajbmeb-286	86	45	banking	banking	NOUN
ajbmeb-286	86	46	volume	volume	NOUN
ajbmeb-286	86	47	7	7	NUM
ajbmeb-286	86	48	,	,	PUNCT
ajbmeb-286	86	49	dec	dec	PROPN
ajbmeb-286	86	50	.	.	PROPN
ajbmeb-286	86	51	,	,	PUNCT
ajbmeb-286	86	52	2022	2022	NUM
ajbmeb-286	86	53	p	p	NOUN
ajbmeb-286	86	54	a	a	DET
ajbmeb-286	86	55	g	g	NOUN
ajbmeb-286	86	56	e	e	NOUN
ajbmeb-286	86	57	|	|	ADV
ajbmeb-286	86	58	50	50	NUM
ajbmeb-286	86	59	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-286	86	60	1the	1the	NUM
ajbmeb-286	86	61	general	general	ADJ
ajbmeb-286	86	62	direction	direction	NOUN
ajbmeb-286	86	63	of	of	ADP
ajbmeb-286	86	64	paragraph	paragraph	NOUN
ajbmeb-286	86	65	"	"	PUNCT
ajbmeb-286	86	66	1	1	NUM
ajbmeb-286	86	67	"	"	PUNCT
ajbmeb-286	86	68	the	the	DET
ajbmeb-286	86	69	following	follow	VERB
ajbmeb-286	86	70	table	table	NOUN
ajbmeb-286	86	71	shows	show	VERB
ajbmeb-286	86	72	the	the	DET
ajbmeb-286	86	73	general	general	ADJ
ajbmeb-286	86	74	trend	trend	NOUN
ajbmeb-286	86	75	of	of	ADP
ajbmeb-286	86	76	paragraph	paragraph	NOUN
ajbmeb-286	86	77	"	"	PUNCT
ajbmeb-286	86	78	1	1	NUM
ajbmeb-286	86	79	"	"	PUNCT
ajbmeb-286	86	80	and	and	CCONJ
ajbmeb-286	86	81	some	some	DET
ajbmeb-286	86	82	other	other	ADJ
ajbmeb-286	86	83	indicators	indicator	NOUN
ajbmeb-286	86	84	,	,	PUNCT
ajbmeb-286	86	85	such	such	ADJ
ajbmeb-286	86	86	as	as	ADP
ajbmeb-286	86	87	the	the	DET
ajbmeb-286	86	88	standard	standard	ADJ
ajbmeb-286	86	89	deviation	deviation	NOUN
ajbmeb-286	86	90	,	,	PUNCT
ajbmeb-286	86	91	as	as	SCONJ
ajbmeb-286	86	92	the	the	DET
ajbmeb-286	86	93	weighted	weighted	ADJ
ajbmeb-286	86	94	average	average	ADJ
ajbmeb-286	86	95	value	value	NOUN
ajbmeb-286	86	96	was	be	AUX
ajbmeb-286	86	97	(	(	PUNCT
ajbmeb-286	86	98	2.1145	2.1145	NUM
ajbmeb-286	86	99	)	)	PUNCT
ajbmeb-286	86	100	.	.	PUNCT
ajbmeb-286	87	1	weighted	weight	VERB
ajbmeb-286	87	2	average	average	ADJ
ajbmeb-286	87	3	standard	standard	ADJ
ajbmeb-286	87	4	deviation	deviation	NOUN
ajbmeb-286	87	5	direction	direction	NOUN
ajbmeb-286	87	6	2.1145	2.1145	NUM
ajbmeb-286	87	7	0.82224	0.82224	NUM
ajbmeb-286	87	8	yes	yes	INTJ
ajbmeb-286	87	9	2the	2the	NUM
ajbmeb-286	87	10	general	general	ADJ
ajbmeb-286	87	11	direction	direction	NOUN
ajbmeb-286	87	12	of	of	ADP
ajbmeb-286	87	13	paragraph	paragraph	NOUN
ajbmeb-286	87	14	"	"	PUNCT
ajbmeb-286	87	15	2	2	NUM
ajbmeb-286	87	16	"	"	PUNCT
ajbmeb-286	87	17	the	the	DET
ajbmeb-286	87	18	following	follow	VERB
ajbmeb-286	87	19	table	table	NOUN
ajbmeb-286	87	20	shows	show	VERB
ajbmeb-286	87	21	the	the	DET
ajbmeb-286	87	22	general	general	ADJ
ajbmeb-286	87	23	trend	trend	NOUN
ajbmeb-286	87	24	of	of	ADP
ajbmeb-286	87	25	paragraph	paragraph	NOUN
ajbmeb-286	87	26	"	"	PUNCT
ajbmeb-286	87	27	2	2	NUM
ajbmeb-286	87	28	"	"	PUNCT
ajbmeb-286	87	29	and	and	CCONJ
ajbmeb-286	87	30	some	some	DET
ajbmeb-286	87	31	other	other	ADJ
ajbmeb-286	87	32	indicators	indicator	NOUN
ajbmeb-286	87	33	,	,	PUNCT
ajbmeb-286	87	34	such	such	ADJ
ajbmeb-286	87	35	as	as	ADP
ajbmeb-286	87	36	the	the	DET
ajbmeb-286	87	37	standard	standard	ADJ
ajbmeb-286	87	38	deviation	deviation	NOUN
ajbmeb-286	87	39	,	,	PUNCT
ajbmeb-286	87	40	as	as	SCONJ
ajbmeb-286	87	41	the	the	DET
ajbmeb-286	87	42	value	value	NOUN
ajbmeb-286	87	43	of	of	ADP
ajbmeb-286	87	44	the	the	DET
ajbmeb-286	87	45	weighted	weight	VERB
ajbmeb-286	87	46	average	average	NOUN
ajbmeb-286	87	47	was	be	AUX
ajbmeb-286	87	48	(	(	PUNCT
ajbmeb-286	87	49	4.5444	4.5444	NUM
ajbmeb-286	87	50	)	)	PUNCT
ajbmeb-286	87	51	.	.	PUNCT
ajbmeb-286	88	1	weighted	weight	VERB
ajbmeb-286	88	2	average	average	ADJ
ajbmeb-286	88	3	standard	standard	ADJ
ajbmeb-286	88	4	deviation	deviation	NOUN
ajbmeb-286	88	5	direction	direction	NOUN
ajbmeb-286	88	6	4.544	4.544	NUM
ajbmeb-286	88	7	0.01320	0.01320	NUM
ajbmeb-286	89	1	yes	yes	INTJ
ajbmeb-286	89	2	3the	3the	NUM
ajbmeb-286	89	3	general	general	ADJ
ajbmeb-286	89	4	direction	direction	NOUN
ajbmeb-286	89	5	of	of	ADP
ajbmeb-286	89	6	paragraph	paragraph	NOUN
ajbmeb-286	89	7	"	"	PUNCT
ajbmeb-286	89	8	3	3	NUM
ajbmeb-286	89	9	"	"	PUNCT
ajbmeb-286	89	10	the	the	DET
ajbmeb-286	89	11	following	follow	VERB
ajbmeb-286	89	12	table	table	NOUN
ajbmeb-286	89	13	shows	show	VERB
ajbmeb-286	89	14	the	the	DET
ajbmeb-286	89	15	general	general	ADJ
ajbmeb-286	89	16	trend	trend	NOUN
ajbmeb-286	89	17	of	of	ADP
ajbmeb-286	89	18	paragraph	paragraph	NOUN
ajbmeb-286	89	19	"	"	PUNCT
ajbmeb-286	89	20	3	3	NUM
ajbmeb-286	89	21	"	"	PUNCT
ajbmeb-286	89	22	and	and	CCONJ
ajbmeb-286	89	23	some	some	DET
ajbmeb-286	89	24	other	other	ADJ
ajbmeb-286	89	25	indicators	indicator	NOUN
ajbmeb-286	89	26	,	,	PUNCT
ajbmeb-286	89	27	such	such	ADJ
ajbmeb-286	89	28	as	as	ADP
ajbmeb-286	89	29	the	the	DET
ajbmeb-286	89	30	standard	standard	ADJ
ajbmeb-286	89	31	deviation	deviation	NOUN
ajbmeb-286	89	32	,	,	PUNCT
ajbmeb-286	89	33	as	as	SCONJ
ajbmeb-286	89	34	the	the	DET
ajbmeb-286	89	35	value	value	NOUN
ajbmeb-286	89	36	of	of	ADP
ajbmeb-286	89	37	the	the	DET
ajbmeb-286	89	38	weighted	weight	VERB
ajbmeb-286	89	39	average	average	NOUN
ajbmeb-286	89	40	was	be	AUX
ajbmeb-286	89	41	(	(	PUNCT
ajbmeb-286	89	42	1.64	1.64	NUM
ajbmeb-286	89	43	)	)	PUNCT
ajbmeb-286	89	44	.	.	PUNCT
ajbmeb-286	90	1	weighted	weight	VERB
ajbmeb-286	90	2	average	average	ADJ
ajbmeb-286	90	3	standard	standard	ADJ
ajbmeb-286	90	4	deviation	deviation	NOUN
ajbmeb-286	90	5	direction	direction	NOUN
ajbmeb-286	90	6	1.64	1.64	NUM
ajbmeb-286	90	7	0.970	0.970	NUM
ajbmeb-286	91	1	yes	yes	NOUN
ajbmeb-286	91	2	4the	4the	NUM
ajbmeb-286	91	3	general	general	ADJ
ajbmeb-286	91	4	direction	direction	NOUN
ajbmeb-286	91	5	of	of	ADP
ajbmeb-286	91	6	paragraph	paragraph	NOUN
ajbmeb-286	91	7	"	"	PUNCT
ajbmeb-286	91	8	4	4	NUM
ajbmeb-286	91	9	"	"	PUNCT
ajbmeb-286	91	10	the	the	DET
ajbmeb-286	91	11	following	follow	VERB
ajbmeb-286	91	12	table	table	NOUN
ajbmeb-286	91	13	shows	show	VERB
ajbmeb-286	91	14	the	the	DET
ajbmeb-286	91	15	general	general	ADJ
ajbmeb-286	91	16	trend	trend	NOUN
ajbmeb-286	91	17	of	of	ADP
ajbmeb-286	91	18	paragraph	paragraph	NOUN
ajbmeb-286	91	19	"	"	PUNCT
ajbmeb-286	91	20	4	4	NUM
ajbmeb-286	91	21	"	"	PUNCT
ajbmeb-286	91	22	and	and	CCONJ
ajbmeb-286	91	23	some	some	DET
ajbmeb-286	91	24	other	other	ADJ
ajbmeb-286	91	25	indicators	indicator	NOUN
ajbmeb-286	91	26	,	,	PUNCT
ajbmeb-286	91	27	such	such	ADJ
ajbmeb-286	91	28	as	as	ADP
ajbmeb-286	91	29	the	the	DET
ajbmeb-286	91	30	standard	standard	ADJ
ajbmeb-286	91	31	deviation	deviation	NOUN
ajbmeb-286	91	32	,	,	PUNCT
ajbmeb-286	91	33	as	as	SCONJ
ajbmeb-286	91	34	the	the	DET
ajbmeb-286	91	35	value	value	NOUN
ajbmeb-286	91	36	of	of	ADP
ajbmeb-286	91	37	the	the	DET
ajbmeb-286	91	38	weighted	weight	VERB
ajbmeb-286	91	39	average	average	NOUN
ajbmeb-286	91	40	was	be	AUX
ajbmeb-286	91	41	(	(	PUNCT
ajbmeb-286	91	42	2	2	NUM
ajbmeb-286	91	43	)	)	PUNCT
ajbmeb-286	91	44	.	.	PUNCT
ajbmeb-286	92	1	weighted	weight	VERB
ajbmeb-286	92	2	average	average	ADJ
ajbmeb-286	92	3	standard	standard	ADJ
ajbmeb-286	92	4	deviation	deviation	NOUN
ajbmeb-286	92	5	direction	direction	NOUN
ajbmeb-286	92	6	2	2	NUM
ajbmeb-286	92	7	0.595	0.595	NUM
ajbmeb-286	92	8	yes	yes	NOUN
ajbmeb-286	92	9	5	5	NUM
ajbmeb-286	92	10	the	the	DET
ajbmeb-286	92	11	general	general	ADJ
ajbmeb-286	92	12	direction	direction	NOUN
ajbmeb-286	92	13	of	of	ADP
ajbmeb-286	92	14	paragraph	paragraph	NOUN
ajbmeb-286	92	15	"	"	PUNCT
ajbmeb-286	92	16	5	5	NUM
ajbmeb-286	92	17	"	"	PUNCT
ajbmeb-286	92	18	the	the	DET
ajbmeb-286	92	19	following	follow	VERB
ajbmeb-286	92	20	table	table	NOUN
ajbmeb-286	92	21	shows	show	VERB
ajbmeb-286	92	22	the	the	DET
ajbmeb-286	92	23	general	general	ADJ
ajbmeb-286	92	24	trend	trend	NOUN
ajbmeb-286	92	25	of	of	ADP
ajbmeb-286	92	26	paragraph	paragraph	NOUN
ajbmeb-286	92	27	"	"	PUNCT
ajbmeb-286	92	28	5	5	NUM
ajbmeb-286	92	29	"	"	PUNCT
ajbmeb-286	92	30	and	and	CCONJ
ajbmeb-286	92	31	some	some	DET
ajbmeb-286	92	32	other	other	ADJ
ajbmeb-286	92	33	indicators	indicator	NOUN
ajbmeb-286	92	34	,	,	PUNCT
ajbmeb-286	92	35	such	such	ADJ
ajbmeb-286	92	36	as	as	ADP
ajbmeb-286	92	37	the	the	DET
ajbmeb-286	92	38	standard	standard	ADJ
ajbmeb-286	92	39	deviation	deviation	NOUN
ajbmeb-286	92	40	,	,	PUNCT
ajbmeb-286	92	41	as	as	SCONJ
ajbmeb-286	92	42	the	the	DET
ajbmeb-286	92	43	value	value	NOUN
ajbmeb-286	92	44	of	of	ADP
ajbmeb-286	92	45	the	the	DET
ajbmeb-286	92	46	weighted	weight	VERB
ajbmeb-286	92	47	average	average	NOUN
ajbmeb-286	92	48	reached	reach	VERB
ajbmeb-286	92	49	(	(	PUNCT
ajbmeb-286	92	50	2.3346	2.3346	NUM
ajbmeb-286	92	51	)	)	PUNCT
ajbmeb-286	92	52	,	,	PUNCT
ajbmeb-286	92	53	which	which	PRON
ajbmeb-286	92	54	means	mean	VERB
ajbmeb-286	92	55	that	that	SCONJ
ajbmeb-286	92	56	the	the	DET
ajbmeb-286	92	57	general	general	ADJ
ajbmeb-286	92	58	trend	trend	NOUN
ajbmeb-286	92	59	of	of	ADP
ajbmeb-286	92	60	this	this	DET
ajbmeb-286	92	61	paragraph	paragraph	NOUN
ajbmeb-286	92	62	is	be	AUX
ajbmeb-286	92	63	directed	direct	VERB
ajbmeb-286	92	64	towards	towards	ADP
ajbmeb-286	92	65	yes	yes	INTJ
ajbmeb-286	92	66	.	.	PUNCT
ajbmeb-286	93	1	weighted	weight	VERB
ajbmeb-286	93	2	average	average	ADJ
ajbmeb-286	93	3	standard	standard	ADJ
ajbmeb-286	93	4	deviation	deviation	NOUN
ajbmeb-286	93	5	direction	direction	NOUN
ajbmeb-286	93	6	2.3346	2.3346	NUM
ajbmeb-286	93	7	0.47205	0.47205	NUM
ajbmeb-286	93	8	yes	yes	NOUN
ajbmeb-286	93	9	6	6	NUM
ajbmeb-286	93	10	-	-	NUM
ajbmeb-286	93	11	the	the	DET
ajbmeb-286	93	12	general	general	ADJ
ajbmeb-286	93	13	direction	direction	NOUN
ajbmeb-286	93	14	of	of	ADP
ajbmeb-286	93	15	paragraph	paragraph	NOUN
ajbmeb-286	93	16	"	"	PUNCT
ajbmeb-286	93	17	6	6	NUM
ajbmeb-286	93	18	"	"	PUNCT
ajbmeb-286	93	19	the	the	DET
ajbmeb-286	93	20	following	follow	VERB
ajbmeb-286	93	21	table	table	NOUN
ajbmeb-286	93	22	shows	show	VERB
ajbmeb-286	93	23	the	the	DET
ajbmeb-286	93	24	general	general	ADJ
ajbmeb-286	93	25	trend	trend	NOUN
ajbmeb-286	93	26	of	of	ADP
ajbmeb-286	93	27	paragraph	paragraph	NOUN
ajbmeb-286	93	28	"	"	PUNCT
ajbmeb-286	93	29	6	6	NUM
ajbmeb-286	93	30	"	"	PUNCT
ajbmeb-286	93	31	and	and	CCONJ
ajbmeb-286	93	32	some	some	DET
ajbmeb-286	93	33	other	other	ADJ
ajbmeb-286	93	34	indicators	indicator	NOUN
ajbmeb-286	93	35	,	,	PUNCT
ajbmeb-286	93	36	such	such	ADJ
ajbmeb-286	93	37	as	as	ADP
ajbmeb-286	93	38	the	the	DET
ajbmeb-286	93	39	standard	standard	ADJ
ajbmeb-286	93	40	deviation	deviation	NOUN
ajbmeb-286	93	41	,	,	PUNCT
ajbmeb-286	93	42	as	as	SCONJ
ajbmeb-286	93	43	the	the	DET
ajbmeb-286	93	44	value	value	NOUN
ajbmeb-286	93	45	of	of	ADP
ajbmeb-286	93	46	the	the	DET
ajbmeb-286	93	47	weighted	weight	VERB
ajbmeb-286	93	48	average	average	NOUN
ajbmeb-286	93	49	was	be	AUX
ajbmeb-286	93	50	(	(	PUNCT
ajbmeb-286	93	51	2.2145	2.2145	NUM
ajbmeb-286	93	52	)	)	PUNCT
ajbmeb-286	93	53	.	.	PUNCT
ajbmeb-286	94	1	weighted	weight	VERB
ajbmeb-286	94	2	average	average	ADJ
ajbmeb-286	94	3	standard	standard	ADJ
ajbmeb-286	94	4	deviation	deviation	NOUN
ajbmeb-286	94	5	direction	direction	NOUN
ajbmeb-286	94	6	2.2145	2.2145	NUM
ajbmeb-286	94	7	0.83443	0.83443	NUM
ajbmeb-286	94	8	yes	yes	INTJ
ajbmeb-286	94	9	american	american	ADJ
ajbmeb-286	94	10	journal	journal	PROPN
ajbmeb-286	94	11	of	of	ADP
ajbmeb-286	94	12	business	business	NOUN
ajbmeb-286	94	13	management	management	NOUN
ajbmeb-286	94	14	,	,	PUNCT
ajbmeb-286	94	15	economics	economic	NOUN
ajbmeb-286	94	16	and	and	CCONJ
ajbmeb-286	94	17	banking	banking	NOUN
ajbmeb-286	94	18	volume	volume	NOUN
ajbmeb-286	94	19	7	7	NUM
ajbmeb-286	94	20	,	,	PUNCT
ajbmeb-286	94	21	dec	dec	PROPN
ajbmeb-286	94	22	.	.	PROPN
ajbmeb-286	94	23	,	,	PUNCT
ajbmeb-286	94	24	2022	2022	NUM
ajbmeb-286	94	25	p	p	NOUN
ajbmeb-286	94	26	a	a	DET
ajbmeb-286	94	27	g	g	NOUN
ajbmeb-286	94	28	e	e	NOUN
ajbmeb-286	94	29	|	|	ADV
ajbmeb-286	94	30	51	51	NUM
ajbmeb-286	94	31	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-286	94	32	7	7	NUM
ajbmeb-286	94	33	-the	-the	DET
ajbmeb-286	94	34	general	general	ADJ
ajbmeb-286	94	35	direction	direction	NOUN
ajbmeb-286	94	36	of	of	ADP
ajbmeb-286	94	37	paragraph	paragraph	NOUN
ajbmeb-286	94	38	"	"	PUNCT
ajbmeb-286	94	39	7	7	NUM
ajbmeb-286	94	40	"	"	PUNCT
ajbmeb-286	94	41	the	the	DET
ajbmeb-286	94	42	following	follow	VERB
ajbmeb-286	94	43	table	table	NOUN
ajbmeb-286	94	44	shows	show	VERB
ajbmeb-286	94	45	the	the	DET
ajbmeb-286	94	46	general	general	ADJ
ajbmeb-286	94	47	trend	trend	NOUN
ajbmeb-286	94	48	of	of	ADP
ajbmeb-286	94	49	paragraph	paragraph	NOUN
ajbmeb-286	94	50	"	"	PUNCT
ajbmeb-286	94	51	7	7	NUM
ajbmeb-286	94	52	"	"	PUNCT
ajbmeb-286	94	53	and	and	CCONJ
ajbmeb-286	94	54	some	some	DET
ajbmeb-286	94	55	other	other	ADJ
ajbmeb-286	94	56	indicators	indicator	NOUN
ajbmeb-286	94	57	,	,	PUNCT
ajbmeb-286	94	58	such	such	ADJ
ajbmeb-286	94	59	as	as	ADP
ajbmeb-286	94	60	the	the	DET
ajbmeb-286	94	61	standard	standard	ADJ
ajbmeb-286	94	62	deviation	deviation	NOUN
ajbmeb-286	94	63	,	,	PUNCT
ajbmeb-286	94	64	as	as	SCONJ
ajbmeb-286	94	65	the	the	DET
ajbmeb-286	94	66	value	value	NOUN
ajbmeb-286	94	67	of	of	ADP
ajbmeb-286	94	68	the	the	DET
ajbmeb-286	94	69	weighted	weight	VERB
ajbmeb-286	94	70	average	average	NOUN
ajbmeb-286	94	71	was	be	AUX
ajbmeb-286	94	72	(	(	PUNCT
ajbmeb-286	94	73	3.5344	3.5344	NUM
ajbmeb-286	94	74	)	)	PUNCT
ajbmeb-286	94	75	.	.	PUNCT
ajbmeb-286	95	1	weighted	weight	VERB
ajbmeb-286	95	2	average	average	ADJ
ajbmeb-286	95	3	standard	standard	ADJ
ajbmeb-286	95	4	deviation	deviation	NOUN
ajbmeb-286	95	5	direction	direction	NOUN
ajbmeb-286	95	6	3.5344	3.5344	NUM
ajbmeb-286	95	7	0.01302	0.01302	NUM
ajbmeb-286	95	8	yes	yes	INTJ
ajbmeb-286	95	9	8	8	NUM
ajbmeb-286	95	10	-the	-the	DET
ajbmeb-286	95	11	general	general	ADJ
ajbmeb-286	95	12	direction	direction	NOUN
ajbmeb-286	95	13	of	of	ADP
ajbmeb-286	95	14	paragraph	paragraph	NOUN
ajbmeb-286	95	15	"	"	PUNCT
ajbmeb-286	95	16	8	8	NUM
ajbmeb-286	95	17	"	"	PUNCT
ajbmeb-286	95	18	the	the	DET
ajbmeb-286	95	19	following	follow	VERB
ajbmeb-286	95	20	table	table	NOUN
ajbmeb-286	95	21	shows	show	VERB
ajbmeb-286	95	22	the	the	DET
ajbmeb-286	95	23	general	general	ADJ
ajbmeb-286	95	24	trend	trend	NOUN
ajbmeb-286	95	25	of	of	ADP
ajbmeb-286	95	26	paragraph	paragraph	NOUN
ajbmeb-286	95	27	"	"	PUNCT
ajbmeb-286	95	28	8	8	NUM
ajbmeb-286	95	29	"	"	PUNCT
ajbmeb-286	95	30	and	and	CCONJ
ajbmeb-286	95	31	some	some	DET
ajbmeb-286	95	32	other	other	ADJ
ajbmeb-286	95	33	indicators	indicator	NOUN
ajbmeb-286	95	34	,	,	PUNCT
ajbmeb-286	95	35	such	such	ADJ
ajbmeb-286	95	36	as	as	ADP
ajbmeb-286	95	37	the	the	DET
ajbmeb-286	95	38	standard	standard	ADJ
ajbmeb-286	95	39	deviation	deviation	NOUN
ajbmeb-286	95	40	,	,	PUNCT
ajbmeb-286	95	41	as	as	SCONJ
ajbmeb-286	95	42	the	the	DET
ajbmeb-286	95	43	value	value	NOUN
ajbmeb-286	95	44	of	of	ADP
ajbmeb-286	95	45	the	the	DET
ajbmeb-286	95	46	weighted	weight	VERB
ajbmeb-286	95	47	average	average	NOUN
ajbmeb-286	95	48	was	be	AUX
ajbmeb-286	95	49	(	(	PUNCT
ajbmeb-286	95	50	2.64	2.64	NUM
ajbmeb-286	95	51	)	)	PUNCT
ajbmeb-286	95	52	.	.	PUNCT
ajbmeb-286	96	1	weighted	weight	VERB
ajbmeb-286	96	2	average	average	ADJ
ajbmeb-286	96	3	standard	standard	ADJ
ajbmeb-286	96	4	deviation	deviation	NOUN
ajbmeb-286	96	5	direction	direction	NOUN
ajbmeb-286	96	6	2.64	2.64	NUM
ajbmeb-286	96	7	0.870	0.870	NUM
ajbmeb-286	96	8	yes	yes	NOUN
ajbmeb-286	96	9	9	9	NUM
ajbmeb-286	96	10	-	-	NUM
ajbmeb-286	96	11	the	the	DET
ajbmeb-286	96	12	general	general	ADJ
ajbmeb-286	96	13	direction	direction	NOUN
ajbmeb-286	96	14	of	of	ADP
ajbmeb-286	96	15	paragraph	paragraph	NOUN
ajbmeb-286	96	16	"	"	PUNCT
ajbmeb-286	96	17	9	9	NUM
ajbmeb-286	96	18	"	"	PUNCT
ajbmeb-286	96	19	the	the	DET
ajbmeb-286	96	20	following	follow	VERB
ajbmeb-286	96	21	table	table	NOUN
ajbmeb-286	96	22	shows	show	VERB
ajbmeb-286	96	23	the	the	DET
ajbmeb-286	96	24	general	general	ADJ
ajbmeb-286	96	25	trend	trend	NOUN
ajbmeb-286	96	26	of	of	ADP
ajbmeb-286	96	27	paragraph	paragraph	NOUN
ajbmeb-286	96	28	"	"	PUNCT
ajbmeb-286	96	29	9	9	NUM
ajbmeb-286	96	30	"	"	PUNCT
ajbmeb-286	96	31	and	and	CCONJ
ajbmeb-286	96	32	some	some	DET
ajbmeb-286	96	33	other	other	ADJ
ajbmeb-286	96	34	indicators	indicator	NOUN
ajbmeb-286	96	35	,	,	PUNCT
ajbmeb-286	96	36	such	such	ADJ
ajbmeb-286	96	37	as	as	ADP
ajbmeb-286	96	38	the	the	DET
ajbmeb-286	96	39	standard	standard	ADJ
ajbmeb-286	96	40	deviation	deviation	NOUN
ajbmeb-286	96	41	,	,	PUNCT
ajbmeb-286	96	42	as	as	SCONJ
ajbmeb-286	96	43	the	the	DET
ajbmeb-286	96	44	value	value	NOUN
ajbmeb-286	96	45	of	of	ADP
ajbmeb-286	96	46	the	the	DET
ajbmeb-286	96	47	weighted	weight	VERB
ajbmeb-286	96	48	average	average	NOUN
ajbmeb-286	96	49	was	be	AUX
ajbmeb-286	96	50	(	(	PUNCT
ajbmeb-286	96	51	2.56	2.56	NUM
ajbmeb-286	96	52	)	)	PUNCT
ajbmeb-286	96	53	.	.	PUNCT
ajbmeb-286	97	1	10	10	NUM
ajbmeb-286	97	2	-the	-the	DET
ajbmeb-286	97	3	general	general	ADJ
ajbmeb-286	97	4	direction	direction	NOUN
ajbmeb-286	97	5	of	of	ADP
ajbmeb-286	97	6	paragraph	paragraph	NOUN
ajbmeb-286	97	7	"	"	PUNCT
ajbmeb-286	97	8	10	10	NUM
ajbmeb-286	97	9	"	"	PUNCT
ajbmeb-286	97	10	the	the	DET
ajbmeb-286	97	11	following	follow	VERB
ajbmeb-286	97	12	table	table	NOUN
ajbmeb-286	97	13	shows	show	VERB
ajbmeb-286	97	14	the	the	DET
ajbmeb-286	97	15	general	general	ADJ
ajbmeb-286	97	16	trend	trend	NOUN
ajbmeb-286	97	17	of	of	ADP
ajbmeb-286	97	18	paragraph	paragraph	NOUN
ajbmeb-286	97	19	"	"	PUNCT
ajbmeb-286	97	20	10	10	NUM
ajbmeb-286	97	21	"	"	PUNCT
ajbmeb-286	97	22	and	and	CCONJ
ajbmeb-286	97	23	some	some	DET
ajbmeb-286	97	24	other	other	ADJ
ajbmeb-286	97	25	indicators	indicator	NOUN
ajbmeb-286	97	26	,	,	PUNCT
ajbmeb-286	97	27	such	such	ADJ
ajbmeb-286	97	28	as	as	ADP
ajbmeb-286	97	29	the	the	DET
ajbmeb-286	97	30	standard	standard	ADJ
ajbmeb-286	97	31	deviation	deviation	NOUN
ajbmeb-286	97	32	,	,	PUNCT
ajbmeb-286	97	33	as	as	SCONJ
ajbmeb-286	97	34	the	the	DET
ajbmeb-286	97	35	value	value	NOUN
ajbmeb-286	97	36	of	of	ADP
ajbmeb-286	97	37	the	the	DET
ajbmeb-286	97	38	weighted	weight	VERB
ajbmeb-286	97	39	average	average	NOUN
ajbmeb-286	97	40	was	be	AUX
ajbmeb-286	97	41	(	(	PUNCT
ajbmeb-286	97	42	2.3446	2.3446	NUM
ajbmeb-286	97	43	)	)	PUNCT
ajbmeb-286	97	44	,	,	PUNCT
ajbmeb-286	97	45	which	which	PRON
ajbmeb-286	97	46	means	mean	VERB
ajbmeb-286	97	47	that	that	SCONJ
ajbmeb-286	97	48	the	the	DET
ajbmeb-286	97	49	general	general	ADJ
ajbmeb-286	97	50	trend	trend	NOUN
ajbmeb-286	97	51	of	of	ADP
ajbmeb-286	97	52	this	this	DET
ajbmeb-286	97	53	paragraph	paragraph	NOUN
ajbmeb-286	97	54	is	be	AUX
ajbmeb-286	97	55	directed	direct	VERB
ajbmeb-286	97	56	towards	towards	ADP
ajbmeb-286	97	57	yes	yes	INTJ
ajbmeb-286	97	58	.	.	PUNCT
ajbmeb-286	98	1	weighted	weight	VERB
ajbmeb-286	98	2	average	average	ADJ
ajbmeb-286	98	3	standard	standard	ADJ
ajbmeb-286	98	4	deviation	deviation	NOUN
ajbmeb-286	98	5	direction	direction	NOUN
ajbmeb-286	98	6	2.3446	2.3446	NUM
ajbmeb-286	98	7	0.47206	0.47206	NUM
ajbmeb-286	99	1	yes	yes	NOUN
ajbmeb-286	99	2	11	11	NUM
ajbmeb-286	99	3	-the	-the	DET
ajbmeb-286	99	4	general	general	ADJ
ajbmeb-286	99	5	direction	direction	NOUN
ajbmeb-286	99	6	of	of	ADP
ajbmeb-286	99	7	paragraph	paragraph	NOUN
ajbmeb-286	99	8	"	"	PUNCT
ajbmeb-286	99	9	11	11	NUM
ajbmeb-286	99	10	"	"	PUNCT
ajbmeb-286	99	11	the	the	DET
ajbmeb-286	99	12	following	follow	VERB
ajbmeb-286	99	13	table	table	NOUN
ajbmeb-286	99	14	shows	show	VERB
ajbmeb-286	99	15	the	the	DET
ajbmeb-286	99	16	general	general	ADJ
ajbmeb-286	99	17	trend	trend	NOUN
ajbmeb-286	99	18	of	of	ADP
ajbmeb-286	99	19	paragraph	paragraph	NOUN
ajbmeb-286	99	20	"	"	PUNCT
ajbmeb-286	99	21	11	11	NUM
ajbmeb-286	99	22	"	"	PUNCT
ajbmeb-286	99	23	and	and	CCONJ
ajbmeb-286	99	24	some	some	DET
ajbmeb-286	99	25	other	other	ADJ
ajbmeb-286	99	26	indicators	indicator	NOUN
ajbmeb-286	99	27	,	,	PUNCT
ajbmeb-286	99	28	such	such	ADJ
ajbmeb-286	99	29	as	as	ADP
ajbmeb-286	99	30	the	the	DET
ajbmeb-286	99	31	standard	standard	ADJ
ajbmeb-286	99	32	deviation	deviation	NOUN
ajbmeb-286	99	33	,	,	PUNCT
ajbmeb-286	99	34	as	as	SCONJ
ajbmeb-286	99	35	the	the	DET
ajbmeb-286	99	36	value	value	NOUN
ajbmeb-286	99	37	of	of	ADP
ajbmeb-286	99	38	the	the	DET
ajbmeb-286	99	39	weighted	weight	VERB
ajbmeb-286	99	40	average	average	NOUN
ajbmeb-286	99	41	was	be	AUX
ajbmeb-286	99	42	(	(	PUNCT
ajbmeb-286	99	43	2.2345	2.2345	NUM
ajbmeb-286	99	44	)	)	PUNCT
ajbmeb-286	99	45	.	.	PUNCT
ajbmeb-286	100	1	weighted	weight	VERB
ajbmeb-286	100	2	average	average	ADJ
ajbmeb-286	100	3	standard	standard	ADJ
ajbmeb-286	100	4	deviation	deviation	NOUN
ajbmeb-286	100	5	direction	direction	NOUN
ajbmeb-286	100	6	3.2345	3.2345	NUM
ajbmeb-286	100	7	0.82242	0.82242	NUM
ajbmeb-286	101	1	yes	yes	INTJ
ajbmeb-286	101	2	12	12	NUM
ajbmeb-286	101	3	-the	-the	DET
ajbmeb-286	101	4	general	general	ADJ
ajbmeb-286	101	5	direction	direction	NOUN
ajbmeb-286	101	6	of	of	ADP
ajbmeb-286	101	7	paragraph	paragraph	NOUN
ajbmeb-286	101	8	"	"	PUNCT
ajbmeb-286	101	9	12	12	NUM
ajbmeb-286	101	10	"	"	PUNCT
ajbmeb-286	101	11	the	the	DET
ajbmeb-286	101	12	following	follow	VERB
ajbmeb-286	101	13	table	table	NOUN
ajbmeb-286	101	14	shows	show	VERB
ajbmeb-286	101	15	the	the	DET
ajbmeb-286	101	16	general	general	ADJ
ajbmeb-286	101	17	trend	trend	NOUN
ajbmeb-286	101	18	of	of	ADP
ajbmeb-286	101	19	paragraph	paragraph	NOUN
ajbmeb-286	101	20	"	"	PUNCT
ajbmeb-286	101	21	12	12	NUM
ajbmeb-286	101	22	"	"	PUNCT
ajbmeb-286	101	23	and	and	CCONJ
ajbmeb-286	101	24	some	some	DET
ajbmeb-286	101	25	other	other	ADJ
ajbmeb-286	101	26	indicators	indicator	NOUN
ajbmeb-286	101	27	,	,	PUNCT
ajbmeb-286	101	28	such	such	ADJ
ajbmeb-286	101	29	as	as	ADP
ajbmeb-286	101	30	the	the	DET
ajbmeb-286	101	31	standard	standard	ADJ
ajbmeb-286	101	32	deviation	deviation	NOUN
ajbmeb-286	101	33	,	,	PUNCT
ajbmeb-286	101	34	as	as	SCONJ
ajbmeb-286	101	35	the	the	DET
ajbmeb-286	101	36	value	value	NOUN
ajbmeb-286	101	37	of	of	ADP
ajbmeb-286	101	38	the	the	DET
ajbmeb-286	101	39	weighted	weight	VERB
ajbmeb-286	101	40	average	average	NOUN
ajbmeb-286	101	41	was	be	AUX
ajbmeb-286	101	42	(	(	PUNCT
ajbmeb-286	101	43	4.3324	4.3324	NUM
ajbmeb-286	101	44	)	)	PUNCT
ajbmeb-286	101	45	.	.	PUNCT
ajbmeb-286	102	1	weighted	weight	VERB
ajbmeb-286	102	2	average	average	ADJ
ajbmeb-286	102	3	standard	standard	ADJ
ajbmeb-286	102	4	deviation	deviation	NOUN
ajbmeb-286	102	5	direction	direction	NOUN
ajbmeb-286	102	6	4.3324	4.3324	NUM
ajbmeb-286	102	7	0.01302	0.01302	NUM
ajbmeb-286	103	1	yes	yes	NOUN
ajbmeb-286	103	2	13	13	NUM
ajbmeb-286	103	3	-the	-the	DET
ajbmeb-286	103	4	general	general	ADJ
ajbmeb-286	103	5	direction	direction	NOUN
ajbmeb-286	103	6	of	of	ADP
ajbmeb-286	103	7	paragraph	paragraph	NOUN
ajbmeb-286	103	8	"	"	PUNCT
ajbmeb-286	103	9	13	13	NUM
ajbmeb-286	103	10	"	"	PUNCT
ajbmeb-286	103	11	the	the	DET
ajbmeb-286	103	12	following	follow	VERB
ajbmeb-286	103	13	table	table	NOUN
ajbmeb-286	103	14	shows	show	VERB
ajbmeb-286	103	15	the	the	DET
ajbmeb-286	103	16	general	general	ADJ
ajbmeb-286	103	17	trend	trend	NOUN
ajbmeb-286	103	18	of	of	ADP
ajbmeb-286	103	19	paragraph	paragraph	NOUN
ajbmeb-286	103	20	"	"	PUNCT
ajbmeb-286	103	21	13	13	NUM
ajbmeb-286	103	22	"	"	PUNCT
ajbmeb-286	103	23	and	and	CCONJ
ajbmeb-286	103	24	some	some	DET
ajbmeb-286	103	25	other	other	ADJ
ajbmeb-286	103	26	indicators	indicator	NOUN
ajbmeb-286	103	27	,	,	PUNCT
ajbmeb-286	103	28	such	such	ADJ
ajbmeb-286	103	29	as	as	ADP
ajbmeb-286	103	30	the	the	DET
ajbmeb-286	103	31	standard	standard	ADJ
ajbmeb-286	103	32	deviation	deviation	NOUN
ajbmeb-286	103	33	,	,	PUNCT
ajbmeb-286	103	34	as	as	SCONJ
ajbmeb-286	103	35	the	the	DET
ajbmeb-286	103	36	value	value	NOUN
ajbmeb-286	103	37	of	of	ADP
ajbmeb-286	103	38	the	the	DET
ajbmeb-286	103	39	weighted	weight	VERB
ajbmeb-286	103	40	average	average	NOUN
ajbmeb-286	103	41	was	be	AUX
ajbmeb-286	103	42	(	(	PUNCT
ajbmeb-286	103	43	3.64	3.64	NUM
ajbmeb-286	103	44	)	)	PUNCT
ajbmeb-286	103	45	.	.	PUNCT
ajbmeb-286	104	1	weighted	weight	VERB
ajbmeb-286	104	2	average	average	ADJ
ajbmeb-286	104	3	standard	standard	ADJ
ajbmeb-286	104	4	deviation	deviation	NOUN
ajbmeb-286	104	5	direction	direction	NOUN
ajbmeb-286	104	6	3.64	3.64	NUM
ajbmeb-286	104	7	0.970	0.970	NUM
ajbmeb-286	104	8	yes	yes	INTJ
ajbmeb-286	104	9	american	american	PROPN
ajbmeb-286	104	10	journal	journal	PROPN
ajbmeb-286	104	11	of	of	ADP
ajbmeb-286	104	12	business	business	NOUN
ajbmeb-286	104	13	management	management	NOUN
ajbmeb-286	104	14	,	,	PUNCT
ajbmeb-286	104	15	economics	economic	NOUN
ajbmeb-286	104	16	and	and	CCONJ
ajbmeb-286	104	17	banking	banking	NOUN
ajbmeb-286	104	18	volume	volume	NOUN
ajbmeb-286	104	19	7	7	NUM
ajbmeb-286	104	20	,	,	PUNCT
ajbmeb-286	104	21	dec	dec	PROPN
ajbmeb-286	104	22	.	.	PROPN
ajbmeb-286	104	23	,	,	PUNCT
ajbmeb-286	104	24	2022	2022	NUM
ajbmeb-286	104	25	p	p	NOUN
ajbmeb-286	104	26	a	a	PRON
ajbmeb-286	104	27	g	g	NOUN
ajbmeb-286	104	28	e	e	NOUN
ajbmeb-286	104	29	|	|	ADV
ajbmeb-286	104	30	52	52	NUM
ajbmeb-286	104	31	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-286	104	32	14	14	NUM
ajbmeb-286	104	33	-the	-the	DET
ajbmeb-286	104	34	general	general	ADJ
ajbmeb-286	104	35	direction	direction	NOUN
ajbmeb-286	104	36	of	of	ADP
ajbmeb-286	104	37	paragraph	paragraph	NOUN
ajbmeb-286	104	38	"	"	PUNCT
ajbmeb-286	104	39	14	14	NUM
ajbmeb-286	104	40	"	"	PUNCT
ajbmeb-286	104	41	the	the	DET
ajbmeb-286	104	42	following	follow	VERB
ajbmeb-286	104	43	table	table	NOUN
ajbmeb-286	104	44	shows	show	VERB
ajbmeb-286	104	45	the	the	DET
ajbmeb-286	104	46	general	general	ADJ
ajbmeb-286	104	47	trend	trend	NOUN
ajbmeb-286	104	48	of	of	ADP
ajbmeb-286	104	49	paragraph	paragraph	NOUN
ajbmeb-286	104	50	"	"	PUNCT
ajbmeb-286	104	51	14	14	NUM
ajbmeb-286	104	52	"	"	PUNCT
ajbmeb-286	104	53	and	and	CCONJ
ajbmeb-286	104	54	some	some	DET
ajbmeb-286	104	55	other	other	ADJ
ajbmeb-286	104	56	indicators	indicator	NOUN
ajbmeb-286	104	57	,	,	PUNCT
ajbmeb-286	104	58	such	such	ADJ
ajbmeb-286	104	59	as	as	ADP
ajbmeb-286	104	60	the	the	DET
ajbmeb-286	104	61	standard	standard	ADJ
ajbmeb-286	104	62	deviation	deviation	NOUN
ajbmeb-286	104	63	,	,	PUNCT
ajbmeb-286	104	64	as	as	SCONJ
ajbmeb-286	104	65	the	the	DET
ajbmeb-286	104	66	value	value	NOUN
ajbmeb-286	104	67	of	of	ADP
ajbmeb-286	104	68	the	the	DET
ajbmeb-286	104	69	weighted	weight	VERB
ajbmeb-286	104	70	average	average	NOUN
ajbmeb-286	104	71	was	be	AUX
ajbmeb-286	104	72	(	(	PUNCT
ajbmeb-286	104	73	3	3	NUM
ajbmeb-286	104	74	)	)	PUNCT
ajbmeb-286	104	75	.	.	PUNCT
ajbmeb-286	105	1	weighted	weight	VERB
ajbmeb-286	105	2	average	average	ADJ
ajbmeb-286	105	3	standard	standard	ADJ
ajbmeb-286	105	4	deviation	deviation	NOUN
ajbmeb-286	105	5	direction	direction	NOUN
ajbmeb-286	105	6	3	3	NUM
ajbmeb-286	105	7	0.597	0.597	NUM
ajbmeb-286	105	8	yes	yes	NOUN
ajbmeb-286	105	9	15	15	NUM
ajbmeb-286	105	10	-the	-the	DET
ajbmeb-286	105	11	general	general	ADJ
ajbmeb-286	105	12	direction	direction	NOUN
ajbmeb-286	105	13	of	of	ADP
ajbmeb-286	105	14	paragraph	paragraph	NOUN
ajbmeb-286	105	15	"	"	PUNCT
ajbmeb-286	105	16	15	15	NUM
ajbmeb-286	105	17	"	"	PUNCT
ajbmeb-286	105	18	the	the	DET
ajbmeb-286	105	19	following	follow	VERB
ajbmeb-286	105	20	table	table	NOUN
ajbmeb-286	105	21	shows	show	VERB
ajbmeb-286	105	22	the	the	DET
ajbmeb-286	105	23	general	general	ADJ
ajbmeb-286	105	24	trend	trend	NOUN
ajbmeb-286	105	25	of	of	ADP
ajbmeb-286	105	26	paragraph	paragraph	NOUN
ajbmeb-286	105	27	"	"	PUNCT
ajbmeb-286	105	28	15	15	NUM
ajbmeb-286	105	29	"	"	PUNCT
ajbmeb-286	105	30	and	and	CCONJ
ajbmeb-286	105	31	some	some	DET
ajbmeb-286	105	32	other	other	ADJ
ajbmeb-286	105	33	indicators	indicator	NOUN
ajbmeb-286	105	34	,	,	PUNCT
ajbmeb-286	105	35	such	such	ADJ
ajbmeb-286	105	36	as	as	ADP
ajbmeb-286	105	37	the	the	DET
ajbmeb-286	105	38	standard	standard	ADJ
ajbmeb-286	105	39	deviation	deviation	NOUN
ajbmeb-286	105	40	,	,	PUNCT
ajbmeb-286	105	41	as	as	SCONJ
ajbmeb-286	105	42	the	the	DET
ajbmeb-286	105	43	value	value	NOUN
ajbmeb-286	105	44	of	of	ADP
ajbmeb-286	105	45	the	the	DET
ajbmeb-286	105	46	weighted	weight	VERB
ajbmeb-286	105	47	average	average	NOUN
ajbmeb-286	105	48	reached	reach	VERB
ajbmeb-286	105	49	(	(	PUNCT
ajbmeb-286	105	50	3.3346	3.3346	NUM
ajbmeb-286	105	51	)	)	PUNCT
ajbmeb-286	105	52	,	,	PUNCT
ajbmeb-286	105	53	which	which	PRON
ajbmeb-286	105	54	means	mean	VERB
ajbmeb-286	105	55	that	that	SCONJ
ajbmeb-286	105	56	the	the	DET
ajbmeb-286	105	57	general	general	ADJ
ajbmeb-286	105	58	trend	trend	NOUN
ajbmeb-286	105	59	for	for	ADP
ajbmeb-286	105	60	this	this	DET
ajbmeb-286	105	61	paragraph	paragraph	NOUN
ajbmeb-286	105	62	is	be	AUX
ajbmeb-286	105	63	directed	direct	VERB
ajbmeb-286	105	64	towards	towards	ADP
ajbmeb-286	105	65	yes	yes	INTJ
ajbmeb-286	105	66	.	.	PUNCT
ajbmeb-286	106	1	weighted	weight	VERB
ajbmeb-286	106	2	average	average	ADJ
ajbmeb-286	106	3	standard	standard	ADJ
ajbmeb-286	106	4	deviation	deviation	NOUN
ajbmeb-286	106	5	direction	direction	NOUN
ajbmeb-286	106	6	3.3346	3.3346	NUM
ajbmeb-286	106	7	0.47206	0.47206	NUM
ajbmeb-286	106	8	yes	yes	INTJ
ajbmeb-286	106	9	schedule	schedule	NOUN
ajbmeb-286	106	10	(	(	PUNCT
ajbmeb-286	106	11	4	4	NUM
ajbmeb-286	106	12	)	)	PUNCT
ajbmeb-286	106	13	the	the	DET
ajbmeb-286	106	14	results	result	NOUN
ajbmeb-286	106	15	of	of	ADP
ajbmeb-286	106	16	the	the	DET
ajbmeb-286	106	17	analysis	analysis	NOUN
ajbmeb-286	106	18	of	of	ADP
ajbmeb-286	106	19	variance	variance	NOUN
ajbmeb-286	106	20	for	for	ADP
ajbmeb-286	106	21	the	the	DET
ajbmeb-286	106	22	regression	regression	NOUN
ajbmeb-286	106	23	(	(	PUNCT
ajbmeb-286	106	24	analysis	analysis	NOUN
ajbmeb-286	106	25	of	of	ADP
ajbmeb-286	106	26	variances	variance	NOUN
ajbmeb-286	106	27	)	)	PUNCT
ajbmeb-286	106	28	(	(	PUNCT
ajbmeb-286	106	29	dependent	dependent	ADJ
ajbmeb-286	106	30	variable	variable	NOUN
ajbmeb-286	106	31	=	=	NOUN
ajbmeb-286	106	32	efficiency	efficiency	NOUN
ajbmeb-286	106	33	of	of	ADP
ajbmeb-286	106	34	an	an	DET
ajbmeb-286	106	35	internal	internal	ADJ
ajbmeb-286	106	36	tax	tax	NOUN
ajbmeb-286	106	37	audit	audit	NOUN
ajbmeb-286	106	38	)	)	PUNCT
ajbmeb-286	106	39	sample	sample	NOUN
ajbmeb-286	106	40	sum	sum	NOUN
ajbmeb-286	106	41	of	of	ADP
ajbmeb-286	106	42	squares	square	NOUN
ajbmeb-286	106	43	degrees	degree	NOUN
ajbmeb-286	106	44	of	of	ADP
ajbmeb-286	106	45	freedom	freedom	NOUN
ajbmeb-286	106	46	mean	mean	NOUN
ajbmeb-286	106	47	of	of	ADP
ajbmeb-286	106	48	squares	square	NOUN
ajbmeb-286	106	49	the	the	DET
ajbmeb-286	106	50	calculated	calculated	ADJ
ajbmeb-286	106	51	f	f	PROPN
ajbmeb-286	106	52	value	value	NOUN
ajbmeb-286	106	53	f	f	NOUN
ajbmeb-286	106	54	level	level	NOUN
ajbmeb-286	106	55	of	of	ADP
ajbmeb-286	106	56	significance	significance	NOUN
ajbmeb-286	106	57	determination	determination	NOUN
ajbmeb-286	106	58	coefficient	coefficient	NOUN
ajbmeb-286	106	59	²r	²r	NOUN
ajbmeb-286	106	60	1	1	NUM
ajbmeb-286	106	61	regression	regression	NOUN
ajbmeb-286	106	62	5,517	5,517	NUM
ajbmeb-286	106	63	1	1	NUM
ajbmeb-286	106	64	5,517	5,517	NUM
ajbmeb-286	106	65	7,6002622	7,6002622	NUM
ajbmeb-286	106	66	,	,	PUNCT
ajbmeb-286	106	67	0030	0030	NUM
ajbmeb-286	106	68	,	,	PUNCT
ajbmeb-286	106	69	870	870	NUM
ajbmeb-286	106	70	2	2	NUM
ajbmeb-286	106	71	remaining	remain	VERB
ajbmeb-286	106	72	error	error	NOUN
ajbmeb-286	106	73	34,843	34,843	NUM
ajbmeb-286	106	74	48	48	NUM
ajbmeb-286	106	75	0.72589	0.72589	NUM
ajbmeb-286	106	76	3	3	NUM
ajbmeb-286	106	77	total	total	NOUN
ajbmeb-286	106	78	40,361	40,361	NUM
ajbmeb-286	106	79	49	49	NUM
ajbmeb-286	106	80	(	(	PUNCT
ajbmeb-286	106	81	source	source	NOUN
ajbmeb-286	106	82	:	:	PUNCT
ajbmeb-286	106	83	prepared	prepare	VERB
ajbmeb-286	106	84	by	by	ADP
ajbmeb-286	106	85	the	the	DET
ajbmeb-286	106	86	researcher	researcher	NOUN
ajbmeb-286	106	87	based	base	VERB
ajbmeb-286	106	88	on	on	ADP
ajbmeb-286	106	89	the	the	DET
ajbmeb-286	106	90	results	result	NOUN
ajbmeb-286	106	91	of	of	ADP
ajbmeb-286	106	92	spss	spss	ADJ
ajbmeb-286	106	93	)	)	PUNCT
ajbmeb-286	106	94	table	table	NOUN
ajbmeb-286	106	95	(	(	PUNCT
ajbmeb-286	106	96	4	4	X
ajbmeb-286	106	97	)	)	PUNCT
ajbmeb-286	106	98	shows	show	VERB
ajbmeb-286	106	99	the	the	DET
ajbmeb-286	106	100	results	result	NOUN
ajbmeb-286	106	101	of	of	ADP
ajbmeb-286	106	102	a	a	DET
ajbmeb-286	106	103	simple	simple	ADJ
ajbmeb-286	106	104	regression	regression	NOUN
ajbmeb-286	106	105	analysis	analysis	NOUN
ajbmeb-286	106	106	to	to	PART
ajbmeb-286	106	107	test	test	VERB
ajbmeb-286	106	108	the	the	DET
ajbmeb-286	106	109	impact	impact	NOUN
ajbmeb-286	106	110	of	of	ADP
ajbmeb-286	106	111	independent	independent	ADJ
ajbmeb-286	106	112	variables	variable	NOUN
ajbmeb-286	106	113	on	on	ADP
ajbmeb-286	106	114	the	the	DET
ajbmeb-286	106	115	efficiency	efficiency	NOUN
ajbmeb-286	106	116	of	of	ADP
ajbmeb-286	106	117	internal	internal	ADJ
ajbmeb-286	106	118	auditing	auditing	NOUN
ajbmeb-286	106	119	and	and	CCONJ
ajbmeb-286	106	120	financial	financial	ADJ
ajbmeb-286	106	121	reporting	reporting	NOUN
ajbmeb-286	106	122	.	.	PUNCT
ajbmeb-286	107	1	the	the	DET
ajbmeb-286	107	2	regression	regression	NOUN
ajbmeb-286	107	3	is	be	AUX
ajbmeb-286	107	4	significant	significant	ADJ
ajbmeb-286	107	5	because	because	SCONJ
ajbmeb-286	107	6	the	the	DET
ajbmeb-286	107	7	calculated	calculate	VERB
ajbmeb-286	107	8	value	value	NOUN
ajbmeb-286	107	9	of	of	ADP
ajbmeb-286	107	10	the	the	DET
ajbmeb-286	107	11	f	f	NOUN
ajbmeb-286	107	12	-	-	PUNCT
ajbmeb-286	107	13	test	test	NOUN
ajbmeb-286	107	14	of	of	ADP
ajbmeb-286	107	15	0030	0030	NUM
ajbmeb-286	107	16	is	be	AUX
ajbmeb-286	107	17	less	less	ADJ
ajbmeb-286	107	18	than	than	ADP
ajbmeb-286	107	19	the	the	DET
ajbmeb-286	107	20	5	5	NUM
ajbmeb-286	107	21	%	%	NOUN
ajbmeb-286	107	22	significance	significance	NOUN
ajbmeb-286	107	23	level	level	NOUN
ajbmeb-286	107	24	.	.	PUNCT
ajbmeb-286	108	1	the	the	DET
ajbmeb-286	108	2	value	value	NOUN
ajbmeb-286	108	3	of	of	ADP
ajbmeb-286	108	4	the	the	DET
ajbmeb-286	108	5	determination	determination	NOUN
ajbmeb-286	108	6	coefficient	coefficient	NOUN
ajbmeb-286	108	7	was	be	AUX
ajbmeb-286	108	8	870	870	NUM
ajbmeb-286	108	9	,	,	PUNCT
ajbmeb-286	108	10	which	which	PRON
ajbmeb-286	108	11	means	mean	VERB
ajbmeb-286	108	12	that	that	SCONJ
ajbmeb-286	108	13	the	the	DET
ajbmeb-286	108	14	computerized	computerized	ADJ
ajbmeb-286	108	15	accounting	accounting	NOUN
ajbmeb-286	108	16	system	system	NOUN
ajbmeb-286	108	17	interprets	interpret	VERB
ajbmeb-286	108	18	870	870	NUM
ajbmeb-286	108	19	changes	change	NOUN
ajbmeb-286	108	20	in	in	ADP
ajbmeb-286	108	21	the	the	DET
ajbmeb-286	108	22	efficiency	efficiency	NOUN
ajbmeb-286	108	23	of	of	ADP
ajbmeb-286	108	24	internal	internal	ADJ
ajbmeb-286	108	25	auditing	auditing	NOUN
ajbmeb-286	108	26	and	and	CCONJ
ajbmeb-286	108	27	financial	financial	ADJ
ajbmeb-286	108	28	reports	report	NOUN
ajbmeb-286	108	29	.	.	PUNCT
ajbmeb-286	109	1	schedule	schedule	NOUN
ajbmeb-286	109	2	(	(	PUNCT
ajbmeb-286	109	3	5	5	NUM
ajbmeb-286	109	4	)	)	PUNCT
ajbmeb-286	109	5	the	the	DET
ajbmeb-286	109	6	results	result	NOUN
ajbmeb-286	109	7	of	of	ADP
ajbmeb-286	109	8	the	the	DET
ajbmeb-286	109	9	multiple	multiple	ADJ
ajbmeb-286	109	10	regression	regression	NOUN
ajbmeb-286	109	11	analysis	analysis	NOUN
ajbmeb-286	109	12	for	for	ADP
ajbmeb-286	109	13	a	a	DET
ajbmeb-286	109	14	test	test	NOUN
ajbmeb-286	109	15	of	of	ADP
ajbmeb-286	109	16	the	the	DET
ajbmeb-286	109	17	effect	effect	NOUN
ajbmeb-286	109	18	of	of	ADP
ajbmeb-286	109	19	the	the	DET
ajbmeb-286	109	20	independent	independent	ADJ
ajbmeb-286	109	21	variable	variable	NOUN
ajbmeb-286	109	22	on	on	ADP
ajbmeb-286	109	23	the	the	DET
ajbmeb-286	109	24	efficiency	efficiency	NOUN
ajbmeb-286	109	25	of	of	ADP
ajbmeb-286	109	26	internal	internal	ADJ
ajbmeb-286	109	27	auditing	auditing	NOUN
ajbmeb-286	109	28	and	and	CCONJ
ajbmeb-286	109	29	financial	financial	ADJ
ajbmeb-286	109	30	reporting	reporting	NOUN
ajbmeb-286	109	31	sample	sample	NOUN
ajbmeb-286	109	32	atypical	atypical	ADJ
ajbmeb-286	109	33	transactions	transaction	NOUN
ajbmeb-286	109	34	t	t	NOUN
ajbmeb-286	109	35	value	value	NOUN
ajbmeb-286	109	36	calculated	calculate	VERB
ajbmeb-286	109	37	level	level	NOUN
ajbmeb-286	109	38	indication	indication	NOUN
ajbmeb-286	109	39	b	b	PROPN
ajbmeb-286	109	40	standard	standard	ADJ
ajbmeb-286	109	41	error	error	NOUN
ajbmeb-286	109	42	constant	constant	ADJ
ajbmeb-286	109	43	1,208	1,208	NUM
ajbmeb-286	109	44	,	,	PUNCT
ajbmeb-286	109	45	252	252	NUM
ajbmeb-286	109	46	30,18118	30,18118	NUM
ajbmeb-286	109	47	,	,	PUNCT
ajbmeb-286	109	48	000	000	NUM
ajbmeb-286	109	49	computerized	computerized	ADJ
ajbmeb-286	109	50	accounting	accounting	NOUN
ajbmeb-286	109	51	system	system	NOUN
ajbmeb-286	109	52	,	,	PUNCT
ajbmeb-286	109	53	996	996	NUM
ajbmeb-286	109	54	,	,	PUNCT
ajbmeb-286	109	55	033	033	NUM
ajbmeb-286	109	56	,	,	PUNCT
ajbmeb-286	109	57	000	000	NUM
ajbmeb-286	109	58	source	source	NOUN
ajbmeb-286	109	59	:	:	PUNCT
ajbmeb-286	109	60	prepared	prepare	VERB
ajbmeb-286	109	61	by	by	ADP
ajbmeb-286	109	62	the	the	DET
ajbmeb-286	109	63	researcher	researcher	NOUN
ajbmeb-286	109	64	based	base	VERB
ajbmeb-286	109	65	on	on	ADP
ajbmeb-286	109	66	the	the	DET
ajbmeb-286	109	67	results	result	NOUN
ajbmeb-286	109	68	of	of	ADP
ajbmeb-286	109	69	spss	spss	ADJ
ajbmeb-286	109	70	table	table	NOUN
ajbmeb-286	109	71	(	(	PUNCT
ajbmeb-286	109	72	5	5	NUM
ajbmeb-286	109	73	)	)	PUNCT
ajbmeb-286	109	74	notes	note	VERB
ajbmeb-286	109	75	that	that	SCONJ
ajbmeb-286	109	76	the	the	DET
ajbmeb-286	109	77	computerized	computerized	ADJ
ajbmeb-286	109	78	accounting	accounting	NOUN
ajbmeb-286	109	79	system	system	NOUN
ajbmeb-286	109	80	significantly	significantly	ADV
ajbmeb-286	109	81	impacts	impact	VERB
ajbmeb-286	109	82	the	the	DET
ajbmeb-286	109	83	efficiency	efficiency	NOUN
ajbmeb-286	109	84	of	of	ADP
ajbmeb-286	109	85	internal	internal	ADJ
ajbmeb-286	109	86	auditing	auditing	NOUN
ajbmeb-286	109	87	and	and	CCONJ
ajbmeb-286	109	88	financial	financial	ADJ
ajbmeb-286	109	89	reporting	reporting	NOUN
ajbmeb-286	109	90	,	,	PUNCT
ajbmeb-286	109	91	since	since	SCONJ
ajbmeb-286	109	92	the	the	DET
ajbmeb-286	109	93	probability	probability	NOUN
ajbmeb-286	109	94	value	value	NOUN
ajbmeb-286	109	95	of	of	ADP
ajbmeb-286	109	96	the	the	DET
ajbmeb-286	109	97	t	t	NOUN
ajbmeb-286	109	98	-	-	PUNCT
ajbmeb-286	109	99	test	test	NOUN
ajbmeb-286	109	100	of	of	ADP
ajbmeb-286	109	101	000	000	NUM
ajbmeb-286	109	102	is	be	AUX
ajbmeb-286	109	103	less	less	ADJ
ajbmeb-286	109	104	than	than	ADP
ajbmeb-286	109	105	the	the	DET
ajbmeb-286	109	106	5	5	NUM
ajbmeb-286	109	107	%	%	NOUN
ajbmeb-286	109	108	significance	significance	NOUN
ajbmeb-286	109	109	.	.	PUNCT
ajbmeb-286	110	1	american	american	ADJ
ajbmeb-286	110	2	journal	journal	PROPN
ajbmeb-286	110	3	of	of	ADP
ajbmeb-286	110	4	business	business	NOUN
ajbmeb-286	110	5	management	management	NOUN
ajbmeb-286	110	6	,	,	PUNCT
ajbmeb-286	110	7	economics	economic	NOUN
ajbmeb-286	110	8	and	and	CCONJ
ajbmeb-286	110	9	banking	banking	NOUN
ajbmeb-286	110	10	volume	volume	NOUN
ajbmeb-286	110	11	7	7	NUM
ajbmeb-286	110	12	,	,	PUNCT
ajbmeb-286	110	13	dec	dec	PROPN
ajbmeb-286	110	14	.	.	PROPN
ajbmeb-286	110	15	,	,	PUNCT
ajbmeb-286	110	16	2022	2022	NUM
ajbmeb-286	110	17	p	p	NOUN
ajbmeb-286	110	18	a	a	DET
ajbmeb-286	110	19	g	g	NOUN
ajbmeb-286	110	20	e	e	NOUN
ajbmeb-286	110	21	|	|	ADV
ajbmeb-286	110	22	53	53	NUM
ajbmeb-286	110	23	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-286	110	24	that	that	PRON
ajbmeb-286	110	25	is	be	AUX
ajbmeb-286	110	26	,	,	PUNCT
ajbmeb-286	110	27	the	the	DET
ajbmeb-286	110	28	increase	increase	NOUN
ajbmeb-286	110	29	in	in	ADP
ajbmeb-286	110	30	the	the	DET
ajbmeb-286	110	31	level	level	NOUN
ajbmeb-286	110	32	of	of	ADP
ajbmeb-286	110	33	the	the	DET
ajbmeb-286	110	34	computerized	computerized	ADJ
ajbmeb-286	110	35	accounting	accounting	NOUN
ajbmeb-286	110	36	system	system	NOUN
ajbmeb-286	110	37	by	by	ADP
ajbmeb-286	110	38	100	100	NUM
ajbmeb-286	110	39	%	%	NOUN
ajbmeb-286	110	40	leads	lead	VERB
ajbmeb-286	110	41	to	to	ADP
ajbmeb-286	110	42	an	an	DET
ajbmeb-286	110	43	increase	increase	NOUN
ajbmeb-286	110	44	in	in	ADP
ajbmeb-286	110	45	the	the	DET
ajbmeb-286	110	46	level	level	NOUN
ajbmeb-286	110	47	of	of	ADP
ajbmeb-286	110	48	efficiency	efficiency	NOUN
ajbmeb-286	110	49	of	of	ADP
ajbmeb-286	110	50	internal	internal	ADJ
ajbmeb-286	110	51	auditing	auditing	NOUN
ajbmeb-286	110	52	and	and	CCONJ
ajbmeb-286	110	53	financial	financial	ADJ
ajbmeb-286	110	54	reports	report	NOUN
ajbmeb-286	110	55	by	by	ADP
ajbmeb-286	110	56	0.996	0.996	NUM
ajbmeb-286	110	57	,	,	PUNCT
ajbmeb-286	110	58	and	and	CCONJ
ajbmeb-286	110	59	this	this	PRON
ajbmeb-286	110	60	shows	show	VERB
ajbmeb-286	110	61	the	the	DET
ajbmeb-286	110	62	extent	extent	NOUN
ajbmeb-286	110	63	of	of	ADP
ajbmeb-286	110	64	the	the	DET
ajbmeb-286	110	65	impact	impact	NOUN
ajbmeb-286	110	66	of	of	ADP
ajbmeb-286	110	67	the	the	DET
ajbmeb-286	110	68	computerized	computerized	ADJ
ajbmeb-286	110	69	accounting	accounting	NOUN
ajbmeb-286	110	70	system	system	NOUN
ajbmeb-286	110	71	on	on	ADP
ajbmeb-286	110	72	the	the	DET
ajbmeb-286	110	73	efficiency	efficiency	NOUN
ajbmeb-286	110	74	of	of	ADP
ajbmeb-286	110	75	internal	internal	ADJ
ajbmeb-286	110	76	auditing	auditing	NOUN
ajbmeb-286	110	77	and	and	CCONJ
ajbmeb-286	110	78	financial	financial	ADJ
ajbmeb-286	110	79	reports	report	NOUN
ajbmeb-286	110	80	,	,	PUNCT
ajbmeb-286	110	81	which	which	PRON
ajbmeb-286	110	82	is	be	AUX
ajbmeb-286	110	83	applied	apply	VERB
ajbmeb-286	110	84	by	by	ADP
ajbmeb-286	110	85	the	the	DET
ajbmeb-286	110	86	private	private	ADJ
ajbmeb-286	110	87	banking	banking	NOUN
ajbmeb-286	110	88	sector	sector	NOUN
ajbmeb-286	110	89	,	,	PUNCT
ajbmeb-286	110	90	which	which	PRON
ajbmeb-286	110	91	leads	lead	VERB
ajbmeb-286	110	92	to	to	ADP
ajbmeb-286	110	93	the	the	DET
ajbmeb-286	110	94	implementation	implementation	NOUN
ajbmeb-286	110	95	of	of	ADP
ajbmeb-286	110	96	many	many	ADJ
ajbmeb-286	110	97	reporting	reporting	NOUN
ajbmeb-286	110	98	procedures	procedure	NOUN
ajbmeb-286	110	99	finance	finance	NOUN
ajbmeb-286	110	100	with	with	ADP
ajbmeb-286	110	101	high	high	ADJ
ajbmeb-286	110	102	accuracy	accuracy	NOUN
ajbmeb-286	110	103	and	and	CCONJ
ajbmeb-286	110	104	as	as	ADV
ajbmeb-286	110	105	soon	soon	ADV
ajbmeb-286	110	106	as	as	ADP
ajbmeb-286	110	107	possible	possible	ADJ
ajbmeb-286	110	108	,	,	PUNCT
ajbmeb-286	110	109	which	which	PRON
ajbmeb-286	110	110	results	result	VERB
ajbmeb-286	110	111	in	in	ADP
ajbmeb-286	110	112	no	no	DET
ajbmeb-286	110	113	delay	delay	NOUN
ajbmeb-286	110	114	in	in	ADP
ajbmeb-286	110	115	completing	complete	VERB
ajbmeb-286	110	116	transactions	transaction	NOUN
ajbmeb-286	110	117	.	.	PUNCT
ajbmeb-286	111	1	conclusions	conclusion	NOUN
ajbmeb-286	111	2	and	and	CCONJ
ajbmeb-286	111	3	recommendations	recommendation	NOUN
ajbmeb-286	111	4	7	7	NUM
ajbmeb-286	111	5	-	-	SYM
ajbmeb-286	111	6	1conclusions	1conclusions	NUM
ajbmeb-286	111	7	:	:	SYM
ajbmeb-286	111	8	1	1	NUM
ajbmeb-286	111	9	)	)	PUNCT
ajbmeb-286	111	10	the	the	DET
ajbmeb-286	111	11	use	use	NOUN
ajbmeb-286	111	12	of	of	ADP
ajbmeb-286	111	13	a	a	DET
ajbmeb-286	111	14	computerized	computerized	ADJ
ajbmeb-286	111	15	accounting	accounting	NOUN
ajbmeb-286	111	16	system	system	NOUN
ajbmeb-286	111	17	contributes	contribute	VERB
ajbmeb-286	111	18	to	to	ADP
ajbmeb-286	111	19	simplifying	simplify	VERB
ajbmeb-286	111	20	internal	internal	ADJ
ajbmeb-286	111	21	audit	audit	NOUN
ajbmeb-286	111	22	procedures	procedure	NOUN
ajbmeb-286	111	23	and	and	CCONJ
ajbmeb-286	111	24	financial	financial	ADJ
ajbmeb-286	111	25	reports	report	NOUN
ajbmeb-286	111	26	through	through	ADP
ajbmeb-286	111	27	the	the	DET
ajbmeb-286	111	28	implementation	implementation	NOUN
ajbmeb-286	111	29	of	of	ADP
ajbmeb-286	111	30	many	many	ADJ
ajbmeb-286	111	31	financial	financial	ADJ
ajbmeb-286	111	32	reporting	reporting	NOUN
ajbmeb-286	111	33	procedures	procedure	NOUN
ajbmeb-286	111	34	with	with	ADP
ajbmeb-286	111	35	high	high	ADJ
ajbmeb-286	111	36	accuracy	accuracy	NOUN
ajbmeb-286	111	37	and	and	CCONJ
ajbmeb-286	111	38	the	the	DET
ajbmeb-286	111	39	fastest	fast	ADJ
ajbmeb-286	111	40	time	time	NOUN
ajbmeb-286	111	41	to	to	PART
ajbmeb-286	111	42	complete	complete	VERB
ajbmeb-286	111	43	transactions	transaction	NOUN
ajbmeb-286	111	44	,	,	PUNCT
ajbmeb-286	111	45	providing	provide	VERB
ajbmeb-286	111	46	more	more	ADV
ajbmeb-286	111	47	reliable	reliable	ADJ
ajbmeb-286	111	48	information	information	NOUN
ajbmeb-286	111	49	.	.	PUNCT
ajbmeb-286	112	1	2	2	X
ajbmeb-286	112	2	)	)	PUNCT
ajbmeb-286	112	3	the	the	DET
ajbmeb-286	112	4	use	use	NOUN
ajbmeb-286	112	5	of	of	ADP
ajbmeb-286	112	6	the	the	DET
ajbmeb-286	112	7	computerized	computerized	ADJ
ajbmeb-286	112	8	accounting	accounting	NOUN
ajbmeb-286	112	9	system	system	NOUN
ajbmeb-286	112	10	contributes	contribute	VERB
ajbmeb-286	112	11	to	to	ADP
ajbmeb-286	112	12	raising	raise	VERB
ajbmeb-286	112	13	the	the	DET
ajbmeb-286	112	14	efficiency	efficiency	NOUN
ajbmeb-286	112	15	and	and	CCONJ
ajbmeb-286	112	16	effectiveness	effectiveness	NOUN
ajbmeb-286	112	17	of	of	ADP
ajbmeb-286	112	18	internal	internal	ADJ
ajbmeb-286	112	19	auditing	auditing	NOUN
ajbmeb-286	112	20	and	and	CCONJ
ajbmeb-286	112	21	financial	financial	ADJ
ajbmeb-286	112	22	reports	report	NOUN
ajbmeb-286	112	23	by	by	ADP
ajbmeb-286	112	24	providing	provide	VERB
ajbmeb-286	112	25	a	a	DET
ajbmeb-286	112	26	set	set	NOUN
ajbmeb-286	112	27	of	of	ADP
ajbmeb-286	112	28	control	control	NOUN
ajbmeb-286	112	29	measures	measure	NOUN
ajbmeb-286	112	30	on	on	ADP
ajbmeb-286	112	31	programs	program	NOUN
ajbmeb-286	112	32	and	and	CCONJ
ajbmeb-286	112	33	files	file	NOUN
ajbmeb-286	112	34	,	,	PUNCT
ajbmeb-286	112	35	increasing	increase	VERB
ajbmeb-286	112	36	the	the	DET
ajbmeb-286	112	37	ability	ability	NOUN
ajbmeb-286	112	38	to	to	PART
ajbmeb-286	112	39	analyze	analyze	VERB
ajbmeb-286	112	40	and	and	CCONJ
ajbmeb-286	112	41	compare	compare	VERB
ajbmeb-286	112	42	,	,	PUNCT
ajbmeb-286	112	43	increasing	increase	VERB
ajbmeb-286	112	44	the	the	DET
ajbmeb-286	112	45	ability	ability	NOUN
ajbmeb-286	112	46	to	to	PART
ajbmeb-286	112	47	perform	perform	VERB
ajbmeb-286	112	48	complex	complex	ADJ
ajbmeb-286	112	49	calculations	calculation	NOUN
ajbmeb-286	112	50	,	,	PUNCT
ajbmeb-286	112	51	reducing	reduce	VERB
ajbmeb-286	112	52	the	the	DET
ajbmeb-286	112	53	commission	commission	NOUN
ajbmeb-286	112	54	of	of	ADP
ajbmeb-286	112	55	errors	error	NOUN
ajbmeb-286	112	56	in	in	ADP
ajbmeb-286	112	57	the	the	DET
ajbmeb-286	112	58	internal	internal	ADJ
ajbmeb-286	112	59	audit	audit	NOUN
ajbmeb-286	112	60	process	process	NOUN
ajbmeb-286	112	61	,	,	PUNCT
ajbmeb-286	112	62	and	and	CCONJ
ajbmeb-286	112	63	eliminating	eliminate	VERB
ajbmeb-286	112	64	many	many	ADJ
ajbmeb-286	112	65	problems	problem	NOUN
ajbmeb-286	112	66	,	,	PUNCT
ajbmeb-286	112	67	whether	whether	SCONJ
ajbmeb-286	112	68	whether	whether	SCONJ
ajbmeb-286	112	69	it	it	PRON
ajbmeb-286	112	70	is	be	AUX
ajbmeb-286	112	71	financial	financial	ADJ
ajbmeb-286	112	72	or	or	CCONJ
ajbmeb-286	112	73	administrative	administrative	ADJ
ajbmeb-286	112	74	.	.	PUNCT
ajbmeb-286	113	1	3	3	X
ajbmeb-286	113	2	)	)	PUNCT
ajbmeb-286	113	3	using	use	VERB
ajbmeb-286	113	4	the	the	DET
ajbmeb-286	113	5	computerized	computerized	ADJ
ajbmeb-286	113	6	accounting	accounting	NOUN
ajbmeb-286	113	7	system	system	NOUN
ajbmeb-286	113	8	in	in	ADP
ajbmeb-286	113	9	internal	internal	ADJ
ajbmeb-286	113	10	auditing	auditing	NOUN
ajbmeb-286	113	11	and	and	CCONJ
ajbmeb-286	113	12	financial	financial	ADJ
ajbmeb-286	113	13	reports	report	NOUN
ajbmeb-286	113	14	contributes	contribute	VERB
ajbmeb-286	113	15	to	to	ADP
ajbmeb-286	113	16	the	the	DET
ajbmeb-286	113	17	preservation	preservation	NOUN
ajbmeb-286	113	18	of	of	ADP
ajbmeb-286	113	19	available	available	ADJ
ajbmeb-286	113	20	data	datum	NOUN
ajbmeb-286	113	21	and	and	CCONJ
ajbmeb-286	113	22	information	information	NOUN
ajbmeb-286	113	23	and	and	CCONJ
ajbmeb-286	113	24	the	the	DET
ajbmeb-286	113	25	ease	ease	NOUN
ajbmeb-286	113	26	of	of	ADP
ajbmeb-286	113	27	retrieval	retrieval	NOUN
ajbmeb-286	113	28	,	,	PUNCT
ajbmeb-286	113	29	which	which	PRON
ajbmeb-286	113	30	leads	lead	VERB
ajbmeb-286	113	31	to	to	ADP
ajbmeb-286	113	32	easy	easy	ADJ
ajbmeb-286	113	33	access	access	NOUN
ajbmeb-286	113	34	to	to	ADP
ajbmeb-286	113	35	the	the	DET
ajbmeb-286	113	36	necessary	necessary	ADJ
ajbmeb-286	113	37	data	datum	NOUN
ajbmeb-286	113	38	when	when	SCONJ
ajbmeb-286	113	39	needed	need	VERB
ajbmeb-286	113	40	.	.	PUNCT
ajbmeb-286	114	1	7	7	NUM
ajbmeb-286	114	2	-	-	SYM
ajbmeb-286	114	3	2	2	NUM
ajbmeb-286	114	4	recommendations	recommendation	NOUN
ajbmeb-286	114	5	:	:	PUNCT
ajbmeb-286	114	6	1the	1the	NOUN
ajbmeb-286	114	7	need	need	VERB
ajbmeb-286	114	8	to	to	PART
ajbmeb-286	114	9	highlight	highlight	VERB
ajbmeb-286	114	10	the	the	DET
ajbmeb-286	114	11	importance	importance	NOUN
ajbmeb-286	114	12	of	of	ADP
ajbmeb-286	114	13	using	use	VERB
ajbmeb-286	114	14	computerized	computerized	ADJ
ajbmeb-286	114	15	accounting	accounting	NOUN
ajbmeb-286	114	16	systems	system	NOUN
ajbmeb-286	114	17	in	in	ADP
ajbmeb-286	114	18	raising	raise	VERB
ajbmeb-286	114	19	the	the	DET
ajbmeb-286	114	20	efficiency	efficiency	NOUN
ajbmeb-286	114	21	and	and	CCONJ
ajbmeb-286	114	22	effectiveness	effectiveness	NOUN
ajbmeb-286	114	23	of	of	ADP
ajbmeb-286	114	24	internal	internal	ADJ
ajbmeb-286	114	25	auditing	auditing	NOUN
ajbmeb-286	114	26	and	and	CCONJ
ajbmeb-286	114	27	financial	financial	ADJ
ajbmeb-286	114	28	reports	report	NOUN
ajbmeb-286	114	29	by	by	ADP
ajbmeb-286	114	30	activating	activate	VERB
ajbmeb-286	114	31	them	they	PRON
ajbmeb-286	114	32	in	in	ADP
ajbmeb-286	114	33	private	private	ADJ
ajbmeb-286	114	34	commercial	commercial	ADJ
ajbmeb-286	114	35	banks	bank	NOUN
ajbmeb-286	114	36	,	,	PUNCT
ajbmeb-286	114	37	as	as	SCONJ
ajbmeb-286	114	38	they	they	PRON
ajbmeb-286	114	39	practice	practice	VERB
ajbmeb-286	114	40	the	the	DET
ajbmeb-286	114	41	profession	profession	NOUN
ajbmeb-286	114	42	of	of	ADP
ajbmeb-286	114	43	internal	internal	ADJ
ajbmeb-286	114	44	auditing	auditing	NOUN
ajbmeb-286	114	45	and	and	CCONJ
ajbmeb-286	114	46	financial	financial	ADJ
ajbmeb-286	114	47	reports	report	NOUN
ajbmeb-286	114	48	.	.	PUNCT
ajbmeb-286	115	1	2the	2the	PRON
ajbmeb-286	115	2	need	need	VERB
ajbmeb-286	115	3	to	to	PART
ajbmeb-286	115	4	use	use	VERB
ajbmeb-286	115	5	the	the	DET
ajbmeb-286	115	6	computerized	computerized	ADJ
ajbmeb-286	115	7	accounting	accounting	NOUN
ajbmeb-286	115	8	system	system	NOUN
ajbmeb-286	115	9	for	for	ADP
ajbmeb-286	115	10	its	its	PRON
ajbmeb-286	115	11	role	role	NOUN
ajbmeb-286	115	12	in	in	ADP
ajbmeb-286	115	13	raising	raise	VERB
ajbmeb-286	115	14	the	the	DET
ajbmeb-286	115	15	efficiency	efficiency	NOUN
ajbmeb-286	115	16	and	and	CCONJ
ajbmeb-286	115	17	effectiveness	effectiveness	NOUN
ajbmeb-286	115	18	of	of	ADP
ajbmeb-286	115	19	internal	internal	ADJ
ajbmeb-286	115	20	auditing	auditing	NOUN
ajbmeb-286	115	21	and	and	CCONJ
ajbmeb-286	115	22	financial	financial	ADJ
ajbmeb-286	115	23	reports	report	NOUN
ajbmeb-286	115	24	by	by	ADP
ajbmeb-286	115	25	implementing	implement	VERB
ajbmeb-286	115	26	many	many	ADJ
ajbmeb-286	115	27	financial	financial	ADJ
ajbmeb-286	115	28	reporting	reporting	NOUN
ajbmeb-286	115	29	procedures	procedure	NOUN
ajbmeb-286	115	30	with	with	ADP
ajbmeb-286	115	31	high	high	ADJ
ajbmeb-286	115	32	accuracy	accuracy	NOUN
ajbmeb-286	115	33	and	and	CCONJ
ajbmeb-286	115	34	the	the	DET
ajbmeb-286	115	35	fastest	fast	ADJ
ajbmeb-286	115	36	time	time	NOUN
ajbmeb-286	115	37	in	in	ADP
ajbmeb-286	115	38	completing	complete	VERB
ajbmeb-286	115	39	transactions	transaction	NOUN
ajbmeb-286	115	40	and	and	CCONJ
ajbmeb-286	115	41	increasing	increase	VERB
ajbmeb-286	115	42	the	the	DET
ajbmeb-286	115	43	ability	ability	NOUN
ajbmeb-286	115	44	to	to	PART
ajbmeb-286	115	45	make	make	VERB
ajbmeb-286	115	46	analyzes	analyze	NOUN
ajbmeb-286	115	47	and	and	CCONJ
ajbmeb-286	115	48	comparisons	comparison	NOUN
ajbmeb-286	115	49	and	and	CCONJ
ajbmeb-286	115	50	store	store	VERB
ajbmeb-286	115	51	a	a	DET
ajbmeb-286	115	52	vast	vast	ADJ
ajbmeb-286	115	53	amount	amount	NOUN
ajbmeb-286	115	54	of	of	ADP
ajbmeb-286	115	55	information	information	NOUN
ajbmeb-286	115	56	and	and	CCONJ
ajbmeb-286	115	57	results	result	NOUN
ajbmeb-286	115	58	.	.	PUNCT
ajbmeb-286	116	1	3the	3the	DET
ajbmeb-286	116	2	need	need	NOUN
ajbmeb-286	116	3	to	to	PART
ajbmeb-286	116	4	focus	focus	VERB
ajbmeb-286	116	5	on	on	ADP
ajbmeb-286	116	6	holding	hold	VERB
ajbmeb-286	116	7	highly	highly	ADV
ajbmeb-286	116	8	technical	technical	ADJ
ajbmeb-286	116	9	and	and	CCONJ
ajbmeb-286	116	10	training	training	NOUN
ajbmeb-286	116	11	courses	course	NOUN
ajbmeb-286	116	12	in	in	ADP
ajbmeb-286	116	13	the	the	DET
ajbmeb-286	116	14	banking	banking	NOUN
ajbmeb-286	116	15	sector	sector	NOUN
ajbmeb-286	116	16	for	for	ADP
ajbmeb-286	116	17	auditors	auditor	NOUN
ajbmeb-286	116	18	working	work	VERB
ajbmeb-286	116	19	in	in	ADP
ajbmeb-286	116	20	internal	internal	ADJ
ajbmeb-286	116	21	auditing	auditing	NOUN
ajbmeb-286	116	22	and	and	CCONJ
ajbmeb-286	116	23	financial	financial	ADJ
ajbmeb-286	116	24	reports	report	NOUN
ajbmeb-286	116	25	on	on	ADP
ajbmeb-286	116	26	the	the	DET
ajbmeb-286	116	27	use	use	NOUN
ajbmeb-286	116	28	of	of	ADP
ajbmeb-286	116	29	the	the	DET
ajbmeb-286	116	30	computerized	computerized	ADJ
ajbmeb-286	116	31	accounting	accounting	NOUN
ajbmeb-286	116	32	system	system	NOUN
ajbmeb-286	116	33	to	to	PART
ajbmeb-286	116	34	raise	raise	VERB
ajbmeb-286	116	35	professional	professional	ADJ
ajbmeb-286	116	36	competence	competence	NOUN
ajbmeb-286	116	37	.	.	PUNCT
ajbmeb-286	117	1	sources	source	NOUN
ajbmeb-286	117	2	and	and	CCONJ
ajbmeb-286	117	3	references	reference	NOUN
ajbmeb-286	117	4	1	1	NUM
ajbmeb-286	117	5	.	.	PUNCT
ajbmeb-286	117	6	metropolitans	metropolitans	PROPN
ajbmeb-286	117	7	,	,	PUNCT
ajbmeb-286	117	8	ghassan	ghassan	NOUN
ajbmeb-286	117	9	falah	falah	PROPN
ajbmeb-286	117	10	,	,	PUNCT
ajbmeb-286	117	11	(	(	PUNCT
ajbmeb-286	117	12	2013	2013	NUM
ajbmeb-286	117	13	)	)	PUNCT
ajbmeb-286	117	14	,	,	PUNCT
ajbmeb-286	117	15	(	(	PUNCT
ajbmeb-286	117	16	introduction	introduction	NOUN
ajbmeb-286	117	17	to	to	ADP
ajbmeb-286	117	18	contemporary	contemporary	ADJ
ajbmeb-286	117	19	auditing	auditing	NOUN
ajbmeb-286	117	20	,	,	PUNCT
ajbmeb-286	117	21	first	first	PROPN
ajbmeb-286	117	22	edition	edition	NOUN
ajbmeb-286	117	23	,	,	PUNCT
ajbmeb-286	117	24	zamzam	zamzam	PROPN
ajbmeb-286	117	25	publishers	publisher	NOUN
ajbmeb-286	117	26	and	and	CCONJ
ajbmeb-286	117	27	distributors	distributor	NOUN
ajbmeb-286	117	28	.	.	PUNCT
ajbmeb-286	118	1	2	2	X
ajbmeb-286	118	2	.	.	X
ajbmeb-286	118	3	al	al	PROPN
ajbmeb-286	118	4	-	-	PUNCT
ajbmeb-286	118	5	kaabi	kaabi	PROPN
ajbmeb-286	118	6	,	,	PUNCT
ajbmeb-286	118	7	jabbar	jabbar	PROPN
ajbmeb-286	118	8	muhammad	muhammad	PROPN
ajbmeb-286	118	9	ali	ali	PROPN
ajbmeb-286	118	10	,	,	PUNCT
ajbmeb-286	118	11	(	(	PUNCT
ajbmeb-286	118	12	2008	2008	NUM
ajbmeb-286	118	13	)	)	PUNCT
ajbmeb-286	118	14	,	,	PUNCT
ajbmeb-286	118	15	(	(	PUNCT
ajbmeb-286	118	16	tax	tax	NOUN
ajbmeb-286	118	17	legislation	legislation	NOUN
ajbmeb-286	118	18	,	,	PUNCT
ajbmeb-286	118	19	income	income	NOUN
ajbmeb-286	118	20	tax	tax	NOUN
ajbmeb-286	118	21	,	,	PUNCT
ajbmeb-286	118	22	real	real	ADJ
ajbmeb-286	118	23	estate	estate	NOUN
ajbmeb-286	118	24	tax	tax	NOUN
ajbmeb-286	118	25	,	,	PUNCT
ajbmeb-286	118	26	property	property	NOUN
ajbmeb-286	118	27	tax	tax	NOUN
ajbmeb-286	118	28	)	)	PUNCT
ajbmeb-286	118	29	,	,	PUNCT
ajbmeb-286	118	30	second	second	ADJ
ajbmeb-286	118	31	edition	edition	NOUN
ajbmeb-286	118	32	,	,	PUNCT
ajbmeb-286	118	33	dar	dar	PROPN
ajbmeb-286	118	34	al	al	PROPN
ajbmeb-286	118	35	-	-	PUNCT
ajbmeb-286	118	36	sajjad	sajjad	PROPN
ajbmeb-286	118	37	for	for	ADP
ajbmeb-286	118	38	printing	printing	NOUN
ajbmeb-286	118	39	,	,	PUNCT
ajbmeb-286	118	40	baghdad	baghdad	PROPN
ajbmeb-286	118	41	.	.	PUNCT
ajbmeb-286	119	1	3	3	X
ajbmeb-286	119	2	.	.	X
ajbmeb-286	119	3	al	al	PROPN
ajbmeb-286	119	4	-	-	PUNCT
ajbmeb-286	119	5	jajjawi	jajjawi	PROPN
ajbmeb-286	119	6	,	,	PUNCT
ajbmeb-286	119	7	talal	talal	PROPN
ajbmeb-286	119	8	muhammad	muhammad	PROPN
ajbmeb-286	119	9	ali	ali	PROPN
ajbmeb-286	119	10	,	,	PUNCT
ajbmeb-286	119	11	al	al	PROPN
ajbmeb-286	119	12	-	-	PUNCT
ajbmeb-286	119	13	anbaki	anbaki	PROPN
ajbmeb-286	119	14	,	,	PUNCT
ajbmeb-286	119	15	(	(	PUNCT
ajbmeb-286	119	16	2013	2013	NUM
ajbmeb-286	119	17	)	)	PUNCT
ajbmeb-286	119	18	,	,	PUNCT
ajbmeb-286	119	19	(	(	PUNCT
ajbmeb-286	119	20	accounting	accounting	NOUN
ajbmeb-286	119	21	and	and	CCONJ
ajbmeb-286	119	22	tax	tax	NOUN
ajbmeb-286	119	23	accounting	accounting	NOUN
ajbmeb-286	119	24	)	)	PUNCT
ajbmeb-286	119	25	,	,	PUNCT
ajbmeb-286	119	26	al	al	PROPN
ajbmeb-286	119	27	-	-	PUNCT
ajbmeb-286	119	28	kitab	kitab	PROPN
ajbmeb-286	119	29	press	press	NOUN
ajbmeb-286	119	30	,	,	PUNCT
ajbmeb-286	119	31	baghdad	baghdad	PROPN
ajbmeb-286	119	32	.	.	PUNCT
ajbmeb-286	120	1	4	4	X
ajbmeb-286	120	2	.	.	X
ajbmeb-286	120	3	al	al	PROPN
ajbmeb-286	120	4	-	-	PUNCT
ajbmeb-286	120	5	dasiti	dasiti	PROPN
ajbmeb-286	120	6	,	,	PUNCT
ajbmeb-286	120	7	muhammad	muhammad	PROPN
ajbmeb-286	120	8	,	,	PUNCT
ajbmeb-286	120	9	al	al	PROPN
ajbmeb-286	120	10	-	-	PUNCT
ajbmeb-286	120	11	hajjaj	hajjaj	PROPN
ajbmeb-286	120	12	,	,	PUNCT
ajbmeb-286	120	13	ahmed	ahmed	PROPN
ajbmeb-286	120	14	hamed	hamed	PROPN
ajbmeb-286	120	15	,	,	PUNCT
ajbmeb-286	120	16	(	(	PUNCT
ajbmeb-286	120	17	2009	2009	NUM
ajbmeb-286	120	18	)	)	PUNCT
ajbmeb-286	120	19	,	,	PUNCT
ajbmeb-286	120	20	(	(	PUNCT
ajbmeb-286	120	21	review	review	NOUN
ajbmeb-286	120	22	,	,	PUNCT
ajbmeb-286	120	23	integrated	integrated	ADJ
ajbmeb-286	120	24	entrance	entrance	NOUN
ajbmeb-286	120	25	)	)	PUNCT
ajbmeb-286	120	26	,	,	PUNCT
ajbmeb-286	120	27	mars	mars	PROPN
ajbmeb-286	120	28	publishing	publishing	PROPN
ajbmeb-286	120	29	house	house	PROPN
ajbmeb-286	120	30	,	,	PUNCT
ajbmeb-286	120	31	amman	amman	PROPN
ajbmeb-286	120	32	.	.	PUNCT
ajbmeb-286	121	1	american	american	PROPN
ajbmeb-286	121	2	journal	journal	PROPN
ajbmeb-286	121	3	of	of	ADP
ajbmeb-286	121	4	business	business	NOUN
ajbmeb-286	121	5	management	management	NOUN
ajbmeb-286	121	6	,	,	PUNCT
ajbmeb-286	121	7	economics	economic	NOUN
ajbmeb-286	121	8	and	and	CCONJ
ajbmeb-286	121	9	banking	banking	NOUN
ajbmeb-286	121	10	volume	volume	NOUN
ajbmeb-286	121	11	7	7	NUM
ajbmeb-286	121	12	,	,	PUNCT
ajbmeb-286	121	13	dec	dec	PROPN
ajbmeb-286	121	14	.	.	PROPN
ajbmeb-286	121	15	,	,	PUNCT
ajbmeb-286	121	16	2022	2022	NUM
ajbmeb-286	121	17	p	p	NOUN
ajbmeb-286	121	18	a	a	DET
ajbmeb-286	121	19	g	g	NOUN
ajbmeb-286	121	20	e	e	NOUN
ajbmeb-286	121	21	|	|	ADV
ajbmeb-286	121	22	54	54	NUM
ajbmeb-286	121	23	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-286	121	24	5	5	NUM
ajbmeb-286	121	25	.	.	PUNCT
ajbmeb-286	122	1	atta	atta	PROPN
ajbmeb-286	122	2	,	,	PUNCT
ajbmeb-286	122	3	muhammad	muhammad	PROPN
ajbmeb-286	122	4	hamed	hamed	PROPN
ajbmeb-286	122	5	,	,	PUNCT
ajbmeb-286	122	6	(	(	PUNCT
ajbmeb-286	122	7	2002	2002	NUM
ajbmeb-286	122	8	)	)	PUNCT
ajbmeb-286	122	9	,	,	PUNCT
ajbmeb-286	122	10	(	(	PUNCT
ajbmeb-286	122	11	financial	financial	ADJ
ajbmeb-286	122	12	reports	report	NOUN
ajbmeb-286	122	13	in	in	ADP
ajbmeb-286	122	14	knowledge	knowledge	NOUN
ajbmeb-286	122	15	and	and	CCONJ
ajbmeb-286	122	16	practice	practice	NOUN
ajbmeb-286	122	17	)	)	PUNCT
ajbmeb-286	122	18	,	,	PUNCT
ajbmeb-286	122	19	first	first	PROPN
ajbmeb-286	122	20	edition	edition	NOUN
ajbmeb-286	122	21	,	,	PUNCT
ajbmeb-286	122	22	dar	dar	PROPN
ajbmeb-286	122	23	wael	wael	PROPN
ajbmeb-286	122	24	for	for	ADP
ajbmeb-286	122	25	publishing	publishing	NOUN
ajbmeb-286	122	26	,	,	PUNCT
ajbmeb-286	122	27	amman	amman	PROPN
ajbmeb-286	122	28	.	.	PROPN
ajbmeb-286	123	1	6	6	NUM
ajbmeb-286	123	2	.	.	X
ajbmeb-286	123	3	al	al	PROPN
ajbmeb-286	123	4	-	-	PUNCT
ajbmeb-286	123	5	daya	daya	PROPN
ajbmeb-286	123	6	,	,	PUNCT
ajbmeb-286	123	7	munther	munther	NOUN
ajbmeb-286	123	8	yahya	yahya	PROPN
ajbmeb-286	123	9	,	,	PUNCT
ajbmeb-286	123	10	(	(	PUNCT
ajbmeb-286	123	11	2009	2009	NUM
ajbmeb-286	123	12	)	)	PUNCT
ajbmeb-286	123	13	"	"	PUNCT
ajbmeb-286	123	14	the	the	DET
ajbmeb-286	123	15	impact	impact	NOUN
ajbmeb-286	123	16	of	of	ADP
ajbmeb-286	123	17	using	use	VERB
ajbmeb-286	123	18	accounting	accounting	NOUN
ajbmeb-286	123	19	information	information	NOUN
ajbmeb-286	123	20	systems	system	NOUN
ajbmeb-286	123	21	on	on	ADP
ajbmeb-286	123	22	the	the	DET
ajbmeb-286	123	23	quality	quality	NOUN
ajbmeb-286	123	24	of	of	ADP
ajbmeb-286	123	25	financial	financial	ADJ
ajbmeb-286	123	26	data	datum	NOUN
ajbmeb-286	123	27	in	in	ADP
ajbmeb-286	123	28	the	the	DET
ajbmeb-286	123	29	services	service	NOUN
ajbmeb-286	123	30	sector	sector	NOUN
ajbmeb-286	123	31	in	in	ADP
ajbmeb-286	123	32	the	the	DET
ajbmeb-286	123	33	gaza	gaza	PROPN
ajbmeb-286	123	34	strip	strip	PROPN
ajbmeb-286	123	35	(	(	PUNCT
ajbmeb-286	123	36	field	field	NOUN
ajbmeb-286	123	37	study	study	NOUN
ajbmeb-286	123	38	)	)	PUNCT
ajbmeb-286	123	39	"	"	PUNCT
ajbmeb-286	123	40	,	,	PUNCT
ajbmeb-286	123	41	master	master	NOUN
ajbmeb-286	123	42	thesis	thesis	NOUN
ajbmeb-286	123	43	,	,	PUNCT
ajbmeb-286	123	44	islamic	islamic	ADJ
ajbmeb-286	123	45	university	university	NOUN
ajbmeb-286	123	46	library	library	NOUN
ajbmeb-286	123	47	.	.	PUNCT
ajbmeb-286	124	1	7	7	X
ajbmeb-286	124	2	.	.	X
ajbmeb-286	124	3	the	the	DET
ajbmeb-286	124	4	source	source	NOUN
ajbmeb-286	124	5	,	,	PUNCT
ajbmeb-286	124	6	murshid	murshid	PROPN
ajbmeb-286	124	7	eid	eid	PROPN
ajbmeb-286	124	8	(	(	PUNCT
ajbmeb-286	124	9	2013	2013	NUM
ajbmeb-286	124	10	)	)	PUNCT
ajbmeb-286	124	11	,	,	PUNCT
ajbmeb-286	124	12	(	(	PUNCT
ajbmeb-286	124	13	the	the	DET
ajbmeb-286	124	14	impact	impact	NOUN
ajbmeb-286	124	15	of	of	ADP
ajbmeb-286	124	16	the	the	DET
ajbmeb-286	124	17	risks	risk	NOUN
ajbmeb-286	124	18	of	of	ADP
ajbmeb-286	124	19	the	the	DET
ajbmeb-286	124	20	internal	internal	ADJ
ajbmeb-286	124	21	audit	audit	NOUN
ajbmeb-286	124	22	profession	profession	NOUN
ajbmeb-286	124	23	on	on	ADP
ajbmeb-286	124	24	the	the	DET
ajbmeb-286	124	25	quality	quality	NOUN
ajbmeb-286	124	26	of	of	ADP
ajbmeb-286	124	27	internal	internal	ADJ
ajbmeb-286	124	28	audit	audit	NOUN
ajbmeb-286	124	29	)	)	PUNCT
ajbmeb-286	124	30	,	,	PUNCT
ajbmeb-286	124	31	a	a	DET
ajbmeb-286	124	32	master	master	NOUN
ajbmeb-286	124	33	's	's	PART
ajbmeb-286	124	34	thesis	thesis	NOUN
ajbmeb-286	124	35	,	,	PUNCT
ajbmeb-286	124	36	the	the	DET
ajbmeb-286	124	37	islamic	islamic	PROPN
ajbmeb-286	124	38	university	university	PROPN
ajbmeb-286	124	39	,	,	PUNCT
ajbmeb-286	124	40	faculty	faculty	NOUN
ajbmeb-286	124	41	of	of	ADP
ajbmeb-286	124	42	commerce	commerce	PROPN
ajbmeb-286	124	43	,	,	PUNCT
ajbmeb-286	124	44	gaza	gaza	PROPN
ajbmeb-286	124	45	.	.	PUNCT
ajbmeb-286	125	1	8	8	X
ajbmeb-286	125	2	.	.	X
ajbmeb-286	126	1	al	al	PROPN
ajbmeb-286	126	2	-	-	PUNCT
ajbmeb-286	126	3	tatter	tatter	PROPN
ajbmeb-286	126	4	,	,	PUNCT
ajbmeb-286	126	5	muhammad	muhammad	PROPN
ajbmeb-286	126	6	mansour	mansour	PROPN
ajbmeb-286	126	7	,	,	PUNCT
ajbmeb-286	126	8	(	(	PUNCT
ajbmeb-286	126	9	2015	2015	NUM
ajbmeb-286	126	10	)	)	PUNCT
ajbmeb-286	126	11	,	,	PUNCT
ajbmeb-286	126	12	(	(	PUNCT
ajbmeb-286	126	13	the	the	DET
ajbmeb-286	126	14	role	role	NOUN
ajbmeb-286	126	15	of	of	ADP
ajbmeb-286	126	16	computerized	computerized	ADJ
ajbmeb-286	126	17	accounting	accounting	NOUN
ajbmeb-286	126	18	information	information	NOUN
ajbmeb-286	126	19	systems	system	NOUN
ajbmeb-286	126	20	on	on	ADP
ajbmeb-286	126	21	the	the	DET
ajbmeb-286	126	22	outputs	output	NOUN
ajbmeb-286	126	23	of	of	ADP
ajbmeb-286	126	24	the	the	DET
ajbmeb-286	126	25	cooperative	cooperative	ADJ
ajbmeb-286	126	26	accounting	accounting	NOUN
ajbmeb-286	126	27	system	system	NOUN
ajbmeb-286	126	28	)	)	PUNCT
ajbmeb-286	126	29	,	,	PUNCT
ajbmeb-286	126	30	master	master	NOUN
ajbmeb-286	126	31	's	's	PART
ajbmeb-286	126	32	thesis	thesis	NOUN
ajbmeb-286	126	33	,	,	PUNCT
ajbmeb-286	126	34	islamic	islamic	PROPN
ajbmeb-286	126	35	university	university	PROPN
ajbmeb-286	126	36	,	,	PUNCT
ajbmeb-286	126	37	gaza	gaza	PROPN
ajbmeb-286	126	38	.	.	PUNCT
ajbmeb-286	127	1	9	9	X
ajbmeb-286	127	2	.	.	X
ajbmeb-286	127	3	khudair	khudair	PROPN
ajbmeb-286	127	4	,	,	PUNCT
ajbmeb-286	127	5	bushra	bushra	PROPN
ajbmeb-286	127	6	fadel	fadel	PROPN
ajbmeb-286	127	7	,	,	PUNCT
ajbmeb-286	127	8	abdel	abdel	PROPN
ajbmeb-286	127	9	-	-	PUNCT
ajbmeb-286	127	10	razzaq	razzaq	PROPN
ajbmeb-286	127	11	,	,	PUNCT
ajbmeb-286	127	12	ammar	ammar	PROPN
ajbmeb-286	127	13	louay	louay	PROPN
ajbmeb-286	127	14	(	(	PUNCT
ajbmeb-286	127	15	2017	2017	NUM
ajbmeb-286	127	16	)	)	PUNCT
ajbmeb-286	127	17	,	,	PUNCT
ajbmeb-286	127	18	(	(	PUNCT
ajbmeb-286	127	19	the	the	DET
ajbmeb-286	127	20	effect	effect	NOUN
ajbmeb-286	127	21	of	of	ADP
ajbmeb-286	127	22	the	the	DET
ajbmeb-286	127	23	auditor	auditor	NOUN
ajbmeb-286	127	24	's	's	PART
ajbmeb-286	127	25	experience	experience	NOUN
ajbmeb-286	127	26	on	on	ADP
ajbmeb-286	127	27	the	the	DET
ajbmeb-286	127	28	quality	quality	NOUN
ajbmeb-286	127	29	of	of	ADP
ajbmeb-286	127	30	internal	internal	ADJ
ajbmeb-286	127	31	auditing	auditing	NOUN
ajbmeb-286	127	32	)	)	PUNCT
ajbmeb-286	127	33	,	,	PUNCT
ajbmeb-286	127	34	university	university	NOUN
ajbmeb-286	127	35	of	of	ADP
ajbmeb-286	127	36	baghdad	baghdad	PROPN
ajbmeb-286	127	37	,	,	PUNCT
ajbmeb-286	127	38	college	college	NOUN
ajbmeb-286	127	39	of	of	ADP
ajbmeb-286	127	40	administration	administration	NOUN
ajbmeb-286	127	41	and	and	CCONJ
ajbmeb-286	127	42	economics	economic	NOUN
ajbmeb-286	127	43	,	,	PUNCT
ajbmeb-286	127	44	journal	journal	NOUN
ajbmeb-286	127	45	of	of	ADP
ajbmeb-286	127	46	economic	economic	ADJ
ajbmeb-286	127	47	and	and	CCONJ
ajbmeb-286	127	48	administrative	administrative	ADJ
ajbmeb-286	127	49	sciences	science	NOUN
ajbmeb-286	127	50	,	,	PUNCT
ajbmeb-286	127	51	volume	volume	NOUN
ajbmeb-286	127	52	(	(	PUNCT
ajbmeb-286	127	53	23	23	NUM
ajbmeb-286	127	54	)	)	PUNCT
ajbmeb-286	127	55	,	,	PUNCT
ajbmeb-286	127	56	number	number	NOUN
ajbmeb-286	127	57	(	(	PUNCT
ajbmeb-286	127	58	100	100	NUM
ajbmeb-286	127	59	.	.	PUNCT
ajbmeb-286	127	60	)	)	PUNCT
ajbmeb-286	128	1	10	10	NUM
ajbmeb-286	128	2	.	.	PUNCT
ajbmeb-286	129	1	hanan	hanan	PROPN
ajbmeb-286	129	2	,	,	PUNCT
ajbmeb-286	129	3	belkhadem	belkhadem	PROPN
ajbmeb-286	129	4	,	,	PUNCT
ajbmeb-286	129	5	(	(	PUNCT
ajbmeb-286	129	6	2015	2015	NUM
ajbmeb-286	129	7	)	)	PUNCT
ajbmeb-286	129	8	,	,	PUNCT
ajbmeb-286	129	9	(	(	PUNCT
ajbmeb-286	129	10	the	the	DET
ajbmeb-286	129	11	impact	impact	NOUN
ajbmeb-286	129	12	of	of	ADP
ajbmeb-286	129	13	internal	internal	ADJ
ajbmeb-286	129	14	audit	audit	NOUN
ajbmeb-286	129	15	quality	quality	NOUN
ajbmeb-286	129	16	on	on	ADP
ajbmeb-286	129	17	corporate	corporate	ADJ
ajbmeb-286	129	18	governance	governance	NOUN
ajbmeb-286	129	19	)	)	PUNCT
ajbmeb-286	129	20	,	,	PUNCT
ajbmeb-286	129	21	master	master	NOUN
ajbmeb-286	129	22	thesis	thesis	NOUN
ajbmeb-286	129	23	,	,	PUNCT
ajbmeb-286	129	24	faculty	faculty	NOUN
ajbmeb-286	129	25	of	of	ADP
ajbmeb-286	129	26	economic	economic	ADJ
ajbmeb-286	129	27	and	and	CCONJ
ajbmeb-286	129	28	commercial	commercial	ADJ
ajbmeb-286	129	29	sciences	science	NOUN
ajbmeb-286	129	30	,	,	PUNCT
ajbmeb-286	129	31	mohamed	mohamed	PROPN
ajbmeb-286	129	32	khedir	khedir	PROPN
ajbmeb-286	129	33	university	university	PROPN
ajbmeb-286	129	34	,	,	PUNCT
ajbmeb-286	129	35	algeria	algeria	PROPN
ajbmeb-286	129	36	.	.	PUNCT
ajbmeb-286	130	1	11	11	NUM
ajbmeb-286	130	2	.	.	PUNCT
ajbmeb-286	131	1	hammadi	hammadi	PROPN
ajbmeb-286	131	2	,	,	PUNCT
ajbmeb-286	131	3	salih	salih	PROPN
ajbmeb-286	131	4	mahdi	mahdi	PROPN
ajbmeb-286	131	5	,	,	PUNCT
ajbmeb-286	131	6	(	(	PUNCT
ajbmeb-286	131	7	2015	2015	NUM
ajbmeb-286	131	8	)	)	PUNCT
ajbmeb-286	131	9	,	,	PUNCT
ajbmeb-286	131	10	(	(	PUNCT
ajbmeb-286	131	11	the	the	DET
ajbmeb-286	131	12	role	role	NOUN
ajbmeb-286	131	13	of	of	ADP
ajbmeb-286	131	14	accounting	accounting	NOUN
ajbmeb-286	131	15	disclosure	disclosure	NOUN
ajbmeb-286	131	16	requirements	requirement	NOUN
ajbmeb-286	131	17	in	in	ADP
ajbmeb-286	131	18	financial	financial	ADJ
ajbmeb-286	131	19	reports	report	NOUN
ajbmeb-286	131	20	in	in	ADP
ajbmeb-286	131	21	improving	improve	VERB
ajbmeb-286	131	22	financial	financial	ADJ
ajbmeb-286	131	23	reports	report	NOUN
ajbmeb-286	131	24	)	)	PUNCT
ajbmeb-286	131	25	,	,	PUNCT
ajbmeb-286	131	26	higher	high	ADJ
ajbmeb-286	131	27	diploma	diploma	NOUN
ajbmeb-286	131	28	research	research	NOUN
ajbmeb-286	131	29	,	,	PUNCT
ajbmeb-286	131	30	university	university	NOUN
ajbmeb-286	131	31	of	of	ADP
ajbmeb-286	131	32	baghdad	baghdad	PROPN
ajbmeb-286	131	33	.	.	PUNCT
ajbmeb-286	132	1	12	12	NUM
ajbmeb-286	132	2	.	.	PUNCT
ajbmeb-286	133	1	dahman	dahman	PROPN
ajbmeb-286	133	2	,	,	PUNCT
ajbmeb-286	133	3	osama	osama	PROPN
ajbmeb-286	133	4	kamal	kamal	PROPN
ajbmeb-286	133	5	,	,	PUNCT
ajbmeb-286	133	6	(	(	PUNCT
ajbmeb-286	133	7	2012	2012	NUM
ajbmeb-286	133	8	)	)	PUNCT
ajbmeb-286	133	9	,	,	PUNCT
ajbmeb-286	133	10	(	(	PUNCT
ajbmeb-286	133	11	the	the	DET
ajbmeb-286	133	12	effectiveness	effectiveness	NOUN
ajbmeb-286	133	13	of	of	ADP
ajbmeb-286	133	14	computerized	computerized	ADJ
ajbmeb-286	133	15	accounting	accounting	NOUN
ajbmeb-286	133	16	information	information	NOUN
ajbmeb-286	133	17	systems	system	NOUN
ajbmeb-286	133	18	in	in	ADP
ajbmeb-286	133	19	achieving	achieve	VERB
ajbmeb-286	133	20	the	the	DET
ajbmeb-286	133	21	quality	quality	NOUN
ajbmeb-286	133	22	of	of	ADP
ajbmeb-286	133	23	financial	financial	ADJ
ajbmeb-286	133	24	reports	report	NOUN
ajbmeb-286	133	25	)	)	PUNCT
ajbmeb-286	133	26	,	,	PUNCT
ajbmeb-286	133	27	master	master	NOUN
ajbmeb-286	133	28	's	's	PART
ajbmeb-286	133	29	thesis	thesis	NOUN
ajbmeb-286	133	30	,	,	PUNCT
ajbmeb-286	133	31	islamic	islamic	ADJ
ajbmeb-286	133	32	university	university	NOUN
ajbmeb-286	133	33	library	library	NOUN
ajbmeb-286	133	34	.	.	PUNCT
ajbmeb-286	134	1	13	13	X
ajbmeb-286	134	2	.	.	X
ajbmeb-286	134	3	aliwi	aliwi	NOUN
ajbmeb-286	134	4	,	,	PUNCT
ajbmeb-286	134	5	zahra	zahra	PROPN
ajbmeb-286	134	6	hussein	hussein	PROPN
ajbmeb-286	134	7	,	,	PUNCT
ajbmeb-286	134	8	(	(	PUNCT
ajbmeb-286	134	9	2011	2011	NUM
ajbmeb-286	134	10	)	)	PUNCT
ajbmeb-286	134	11	,	,	PUNCT
ajbmeb-286	134	12	(	(	PUNCT
ajbmeb-286	134	13	integration	integration	NOUN
ajbmeb-286	134	14	of	of	ADP
ajbmeb-286	134	15	the	the	DET
ajbmeb-286	134	16	role	role	NOUN
ajbmeb-286	134	17	of	of	ADP
ajbmeb-286	134	18	internal	internal	ADJ
ajbmeb-286	134	19	and	and	CCONJ
ajbmeb-286	134	20	external	external	ADJ
ajbmeb-286	134	21	auditing	auditing	NOUN
ajbmeb-286	134	22	for	for	ADP
ajbmeb-286	134	23	the	the	DET
ajbmeb-286	134	24	success	success	NOUN
ajbmeb-286	134	25	of	of	ADP
ajbmeb-286	134	26	the	the	DET
ajbmeb-286	134	27	self	self	NOUN
ajbmeb-286	134	28	-	-	PUNCT
ajbmeb-286	134	29	assessment	assessment	NOUN
ajbmeb-286	134	30	method	method	NOUN
ajbmeb-286	134	31	)	)	PUNCT
ajbmeb-286	134	32	,	,	PUNCT
ajbmeb-286	134	33	journal	journal	NOUN
ajbmeb-286	134	34	of	of	ADP
ajbmeb-286	134	35	economic	economic	ADJ
ajbmeb-286	134	36	and	and	CCONJ
ajbmeb-286	134	37	administrative	administrative	ADJ
ajbmeb-286	134	38	sciences	science	NOUN
ajbmeb-286	134	39	,	,	PUNCT
ajbmeb-286	134	40	university	university	NOUN
ajbmeb-286	134	41	of	of	ADP
ajbmeb-286	134	42	baghdad	baghdad	PROPN
ajbmeb-286	134	43	,	,	PUNCT
ajbmeb-286	134	44	volume	volume	NOUN
ajbmeb-286	134	45	(	(	PUNCT
ajbmeb-286	134	46	17	17	NUM
ajbmeb-286	134	47	)	)	PUNCT
ajbmeb-286	134	48	number	number	NOUN
ajbmeb-286	134	49	(	(	PUNCT
ajbmeb-286	134	50	62	62	NUM
ajbmeb-286	134	51	)	)	PUNCT
ajbmeb-286	134	52	.	.	PUNCT
ajbmeb-286	135	1	14	14	NUM
ajbmeb-286	135	2	.	.	PUNCT
ajbmeb-286	135	3	laudon	laudon	PROPN
ajbmeb-286	135	4	,	,	PUNCT
ajbmeb-286	135	5	k.	k.	PROPN
ajbmeb-286	135	6	c.	c.	PROPN
ajbmeb-286	135	7	&	&	CCONJ
ajbmeb-286	135	8	laudon	laudon	PROPN
ajbmeb-286	135	9	,	,	PUNCT
ajbmeb-286	135	10	j.p.(2008	j.p.(2008	PROPN
ajbmeb-286	135	11	)	)	PUNCT
ajbmeb-286	135	12	.	.	PUNCT
ajbmeb-286	135	13	"	"	PUNCT
ajbmeb-286	136	1	management	management	NOUN
ajbmeb-286	136	2	information	information	NOUN
ajbmeb-286	136	3	systems	system	NOUN
ajbmeb-286	136	4	managing	manage	VERB
ajbmeb-286	136	5	the	the	DET
ajbmeb-286	136	6	digital	digital	ADJ
ajbmeb-286	136	7	firm	firm	NOUN
ajbmeb-286	136	8	"	"	PUNCT
ajbmeb-286	136	9	(	(	PUNCT
ajbmeb-286	136	10	9theed	9theed	NUM
ajbmeb-286	136	11	)	)	PUNCT
ajbmeb-286	136	12	.	.	PUNCT
ajbmeb-286	137	1	upper	upper	ADJ
ajbmeb-286	137	2	saddle	saddle	NOUN
ajbmeb-286	137	3	river.new	river.new	PROPN
ajbmeb-286	137	4	jersey	jersey	NOUN
ajbmeb-286	137	5	:	:	PUNCT
ajbmeb-286	137	6	pearson	pearson	PROPN
ajbmeb-286	137	7	education	education	PROPN
ajbmeb-286	137	8	.	.	PUNCT