id	sid	tid	token	lemma	pos
ajbmeb-864	1	1	american	american	PROPN
ajbmeb-864	1	2	journal	journal	PROPN
ajbmeb-864	1	3	of	of	ADP
ajbmeb-864	1	4	business	business	NOUN
ajbmeb-864	1	5	management	management	NOUN
ajbmeb-864	1	6	,	,	PUNCT
ajbmeb-864	1	7	economics	economic	NOUN
ajbmeb-864	1	8	and	and	CCONJ
ajbmeb-864	1	9	banking	banking	NOUN
ajbmeb-864	1	10	issn	issn	PROPN
ajbmeb-864	1	11	(	(	PUNCT
ajbmeb-864	1	12	e	e	NOUN
ajbmeb-864	1	13	):	):	PUNCT
ajbmeb-864	1	14	2832	2832	NUM
ajbmeb-864	1	15	-	-	SYM
ajbmeb-864	1	16	8078	8078	NUM
ajbmeb-864	1	17	volume	volume	NOUN
ajbmeb-864	1	18	12	12	NUM
ajbmeb-864	1	19	,	,	PUNCT
ajbmeb-864	1	20	|	|	ADV
ajbmeb-864	1	21	may	may	AUX
ajbmeb-864	1	22	,	,	PUNCT
ajbmeb-864	1	23	2023	2023	NUM
ajbmeb-864	1	24	p	p	NOUN
ajbmeb-864	1	25	a	a	DET
ajbmeb-864	1	26	g	g	NOUN
ajbmeb-864	1	27	e	e	NOUN
ajbmeb-864	1	28	|	|	NOUN
ajbmeb-864	1	29	163	163	NUM
ajbmeb-864	1	30	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-864	1	31	the	the	DET
ajbmeb-864	1	32	role	role	NOUN
ajbmeb-864	1	33	of	of	ADP
ajbmeb-864	1	34	corporate	corporate	ADJ
ajbmeb-864	1	35	governance	governance	NOUN
ajbmeb-864	1	36	in	in	ADP
ajbmeb-864	1	37	reducing	reduce	VERB
ajbmeb-864	1	38	the	the	DET
ajbmeb-864	1	39	negative	negative	ADJ
ajbmeb-864	1	40	impact	impact	NOUN
ajbmeb-864	1	41	of	of	ADP
ajbmeb-864	1	42	creative	creative	ADJ
ajbmeb-864	1	43	accountingon	accountingon	NOUN
ajbmeb-864	1	44	the	the	DET
ajbmeb-864	1	45	reliability	reliability	NOUN
ajbmeb-864	1	46	of	of	ADP
ajbmeb-864	1	47	the	the	DET
ajbmeb-864	1	48	interim	interim	ADJ
ajbmeb-864	1	49	financial	financial	ADJ
ajbmeb-864	1	50	information	information	NOUN
ajbmeb-864	1	51	lina	lina	PROPN
ajbmeb-864	1	52	khalid	khalid	PROPN
ajbmeb-864	1	53	jaafer	jaafer	PROPN
ajbmeb-864	1	54	ibrahim	ibrahim	PROPN
ajbmeb-864	1	55	leenakhalid679@gmail.com	leenakhalid679@gmail.com	PROPN
ajbmeb-864	2	1	mohammed	mohammed	PROPN
ajbmeb-864	2	2	a.	a.	PROPN
ajbmeb-864	2	3	alhasan	alhasan	PROPN
ajbmeb-864	2	4	mohammed	mohammed	PROPN
ajbmeb-864	2	5	aeshah	aeshah	PROPN
ajbmeb-864	2	6	a.	a.	PROPN
ajbmeb-864	2	7	kareem	kareem	PROPN
ajbmeb-864	2	8	abdulsattar	abdulsattar	PROPN
ajbmeb-864	2	9	iraq	iraq	PROPN
ajbmeb-864	2	10	iraqi	iraqi	PROPN
ajbmeb-864	2	11	university	university	PROPN
ajbmeb-864	2	12	college	college	PROPN
ajbmeb-864	2	13	of	of	ADP
ajbmeb-864	2	14	administration	administration	PROPN
ajbmeb-864	2	15	and	and	CCONJ
ajbmeb-864	2	16	economics	economic	NOUN
ajbmeb-864	2	17	a	a	DET
ajbmeb-864	2	18	b	b	PROPN
ajbmeb-864	2	19	s	s	ADP
ajbmeb-864	2	20	t	t	PROPN
ajbmeb-864	2	21	r	r	NOUN
ajbmeb-864	2	22	a	a	DET
ajbmeb-864	2	23	c	c	NOUN
ajbmeb-864	2	24	t	t	NOUN
ajbmeb-864	2	25	k	k	X
ajbmeb-864	2	26	e	e	PROPN
ajbmeb-864	2	27	y	y	PROPN
ajbmeb-864	2	28	w	w	NOUN
ajbmeb-864	3	1	o	o	NOUN
ajbmeb-864	3	2	r	r	NOUN
ajbmeb-864	3	3	d	d	X
ajbmeb-864	3	4	s	s	VERB
ajbmeb-864	3	5	the	the	DET
ajbmeb-864	3	6	importance	importance	NOUN
ajbmeb-864	3	7	of	of	ADP
ajbmeb-864	3	8	the	the	DET
ajbmeb-864	3	9	study	study	NOUN
ajbmeb-864	3	10	stems	stem	VERB
ajbmeb-864	3	11	from	from	ADP
ajbmeb-864	3	12	the	the	DET
ajbmeb-864	3	13	importance	importance	NOUN
ajbmeb-864	3	14	of	of	ADP
ajbmeb-864	3	15	the	the	DET
ajbmeb-864	3	16	topic	topic	NOUN
ajbmeb-864	3	17	of	of	ADP
ajbmeb-864	3	18	governance	governance	NOUN
ajbmeb-864	3	19	corporate	corporate	ADJ
ajbmeb-864	3	20	and	and	CCONJ
ajbmeb-864	3	21	creative	creative	ADJ
ajbmeb-864	3	22	accounting	accounting	NOUN
ajbmeb-864	3	23	and	and	CCONJ
ajbmeb-864	3	24	reliability	reliability	NOUN
ajbmeb-864	3	25	of	of	ADP
ajbmeb-864	3	26	the	the	DET
ajbmeb-864	3	27	interim	interim	ADJ
ajbmeb-864	3	28	financial	financial	ADJ
ajbmeb-864	3	29	information	information	NOUN
ajbmeb-864	3	30	as	as	ADP
ajbmeb-864	3	31	one	one	NUM
ajbmeb-864	3	32	of	of	ADP
ajbmeb-864	3	33	the	the	DET
ajbmeb-864	3	34	important	important	ADJ
ajbmeb-864	3	35	and	and	CCONJ
ajbmeb-864	3	36	relatively	relatively	ADV
ajbmeb-864	3	37	recent	recent	ADJ
ajbmeb-864	3	38	topics	topic	NOUN
ajbmeb-864	3	39	.	.	PUNCT
ajbmeb-864	3	40	,	,	PUNCT
ajbmeb-864	3	41	especially	especially	ADV
ajbmeb-864	3	42	in	in	ADP
ajbmeb-864	3	43	relating	relating	NOUN
ajbmeb-864	3	44	of	of	ADP
ajbmeb-864	3	45	the	the	DET
ajbmeb-864	3	46	companies	company	NOUN
ajbmeb-864	3	47	’	’	PART
ajbmeb-864	3	48	administrations	administration	NOUN
ajbmeb-864	3	49	using	use	VERB
ajbmeb-864	3	50	creative	creative	ADJ
ajbmeb-864	3	51	accounting	accounting	NOUN
ajbmeb-864	3	52	methods	method	NOUN
ajbmeb-864	3	53	to	to	PART
ajbmeb-864	3	54	show	show	VERB
ajbmeb-864	3	55	the	the	DET
ajbmeb-864	3	56	result	result	NOUN
ajbmeb-864	3	57	of	of	ADP
ajbmeb-864	3	58	the	the	DET
ajbmeb-864	3	59	activity	activity	NOUN
ajbmeb-864	3	60	of	of	ADP
ajbmeb-864	3	61	those	those	DET
ajbmeb-864	3	62	companies	company	NOUN
ajbmeb-864	3	63	according	accord	VERB
ajbmeb-864	3	64	to	to	ADP
ajbmeb-864	3	65	what	what	PRON
ajbmeb-864	3	66	they	they	PRON
ajbmeb-864	3	67	were	be	AUX
ajbmeb-864	3	68	looking	look	VERB
ajbmeb-864	3	69	forward	forward	ADV
ajbmeb-864	3	70	to	to	ADP
ajbmeb-864	3	71	as	as	ADP
ajbmeb-864	3	72	short	short	ADJ
ajbmeb-864	3	73	-	-	PUNCT
ajbmeb-864	3	74	term	term	NOUN
ajbmeb-864	3	75	goals	goal	NOUN
ajbmeb-864	3	76	,	,	PUNCT
ajbmeb-864	3	77	even	even	ADV
ajbmeb-864	3	78	if	if	SCONJ
ajbmeb-864	3	79	it	it	PRON
ajbmeb-864	3	80	was	be	AUX
ajbmeb-864	3	81	on	on	ADP
ajbmeb-864	3	82	account	account	NOUN
ajbmeb-864	3	83	of	of	ADP
ajbmeb-864	3	84	other	other	ADJ
ajbmeb-864	3	85	departments	department	NOUN
ajbmeb-864	3	86	,	,	PUNCT
ajbmeb-864	3	87	which	which	PRON
ajbmeb-864	3	88	led	lead	VERB
ajbmeb-864	3	89	to	to	ADP
ajbmeb-864	3	90	the	the	DET
ajbmeb-864	3	91	financial	financial	ADJ
ajbmeb-864	3	92	crisis	crisis	NOUN
ajbmeb-864	3	93	as	as	ADP
ajbmeb-864	3	94	a	a	DET
ajbmeb-864	3	95	result	result	NOUN
ajbmeb-864	3	96	of	of	ADP
ajbmeb-864	3	97	the	the	DET
ajbmeb-864	3	98	collapse	collapse	NOUN
ajbmeb-864	3	99	the	the	DET
ajbmeb-864	3	100	bankruptcy	bankruptcy	NOUN
ajbmeb-864	3	101	of	of	ADP
ajbmeb-864	3	102	some	some	PRON
ajbmeb-864	3	103	of	of	ADP
ajbmeb-864	3	104	the	the	DET
ajbmeb-864	3	105	world	world	NOUN
ajbmeb-864	3	106	's	's	PART
ajbmeb-864	3	107	largest	large	ADJ
ajbmeb-864	3	108	companies	company	NOUN
ajbmeb-864	3	109	.	.	PUNCT
ajbmeb-864	4	1	so	so	ADV
ajbmeb-864	4	2	,	,	PUNCT
ajbmeb-864	4	3	this	this	DET
ajbmeb-864	4	4	study	study	NOUN
ajbmeb-864	4	5	dealt	deal	VERB
ajbmeb-864	4	6	with	with	ADP
ajbmeb-864	4	7	the	the	DET
ajbmeb-864	4	8	concept	concept	NOUN
ajbmeb-864	4	9	of	of	ADP
ajbmeb-864	4	10	creative	creative	ADJ
ajbmeb-864	4	11	accounting	accounting	NOUN
ajbmeb-864	4	12	,	,	PUNCT
ajbmeb-864	4	13	the	the	DET
ajbmeb-864	4	14	factors	factor	NOUN
ajbmeb-864	4	15	that	that	PRON
ajbmeb-864	4	16	contributed	contribute	VERB
ajbmeb-864	4	17	to	to	ADP
ajbmeb-864	4	18	its	its	PRON
ajbmeb-864	4	19	emergence	emergence	NOUN
ajbmeb-864	4	20	,	,	PUNCT
ajbmeb-864	4	21	and	and	CCONJ
ajbmeb-864	4	22	motives	motive	NOUN
ajbmeb-864	4	23	,	,	PUNCT
ajbmeb-864	4	24	the	the	DET
ajbmeb-864	4	25	most	most	ADV
ajbmeb-864	4	26	important	important	ADJ
ajbmeb-864	4	27	methods	method	NOUN
ajbmeb-864	4	28	used	use	VERB
ajbmeb-864	4	29	in	in	ADP
ajbmeb-864	4	30	the	the	DET
ajbmeb-864	4	31	financial	financial	ADJ
ajbmeb-864	4	32	statements	statement	NOUN
ajbmeb-864	4	33	and	and	CCONJ
ajbmeb-864	4	34	the	the	DET
ajbmeb-864	4	35	most	most	ADV
ajbmeb-864	4	36	important	important	ADJ
ajbmeb-864	4	37	actions	action	NOUN
ajbmeb-864	4	38	to	to	PART
ajbmeb-864	4	39	detect	detect	VERB
ajbmeb-864	4	40	accounting	accounting	NOUN
ajbmeb-864	4	41	creativity	creativity	NOUN
ajbmeb-864	4	42	and	and	CCONJ
ajbmeb-864	4	43	limiting	limit	VERB
ajbmeb-864	4	44	it	it	PRON
ajbmeb-864	4	45	,	,	PUNCT
ajbmeb-864	4	46	as	as	SCONJ
ajbmeb-864	4	47	corporate	corporate	ADJ
ajbmeb-864	4	48	governance	governance	NOUN
ajbmeb-864	4	49	came	come	VERB
ajbmeb-864	4	50	at	at	ADP
ajbmeb-864	4	51	the	the	DET
ajbmeb-864	4	52	forefront	forefront	NOUN
ajbmeb-864	4	53	of	of	ADP
ajbmeb-864	4	54	these	these	DET
ajbmeb-864	4	55	measures	measure	NOUN
ajbmeb-864	4	56	,	,	PUNCT
ajbmeb-864	4	57	after	after	SCONJ
ajbmeb-864	4	58	the	the	DET
ajbmeb-864	4	59	iraqi	iraqi	ADJ
ajbmeb-864	4	60	reality	reality	NOUN
ajbmeb-864	4	61	has	have	AUX
ajbmeb-864	4	62	been	be	AUX
ajbmeb-864	4	63	highlighted	highlight	VERB
ajbmeb-864	4	64	.	.	PUNCT
ajbmeb-864	5	1	the	the	DET
ajbmeb-864	5	2	study	study	NOUN
ajbmeb-864	5	3	concluded	conclude	VERB
ajbmeb-864	5	4	a	a	DET
ajbmeb-864	5	5	set	set	NOUN
ajbmeb-864	5	6	of	of	ADP
ajbmeb-864	5	7	results	result	NOUN
ajbmeb-864	5	8	,	,	PUNCT
ajbmeb-864	5	9	the	the	DET
ajbmeb-864	5	10	most	most	ADV
ajbmeb-864	5	11	important	important	ADJ
ajbmeb-864	5	12	on	on	ADP
ajbmeb-864	5	13	the	the	DET
ajbmeb-864	5	14	existence	existence	NOUN
ajbmeb-864	5	15	of	of	ADP
ajbmeb-864	5	16	a	a	DET
ajbmeb-864	5	17	role	role	NOUN
ajbmeb-864	5	18	of	of	ADP
ajbmeb-864	5	19	corporate	corporate	ADJ
ajbmeb-864	5	20	governance	governance	NOUN
ajbmeb-864	5	21	in	in	ADP
ajbmeb-864	5	22	limitation	limitation	NOUN
ajbmeb-864	5	23	the	the	DET
ajbmeb-864	5	24	negative	negative	ADJ
ajbmeb-864	5	25	affect	affect	NOUN
ajbmeb-864	5	26	of	of	ADP
ajbmeb-864	5	27	creative	creative	ADJ
ajbmeb-864	5	28	accounting	accounting	NOUN
ajbmeb-864	5	29	on	on	ADP
ajbmeb-864	5	30	the	the	DET
ajbmeb-864	5	31	reliability	reliability	NOUN
ajbmeb-864	5	32	of	of	ADP
ajbmeb-864	5	33	the	the	DET
ajbmeb-864	5	34	interim	interim	ADJ
ajbmeb-864	5	35	financial	financial	ADJ
ajbmeb-864	5	36	statements	statement	NOUN
ajbmeb-864	5	37	,	,	PUNCT
ajbmeb-864	5	38	iraq	iraq	PROPN
ajbmeb-864	5	39	has	have	AUX
ajbmeb-864	5	40	not	not	PART
ajbmeb-864	5	41	yet	yet	ADV
ajbmeb-864	5	42	committed	commit	VERB
ajbmeb-864	5	43	to	to	ADP
ajbmeb-864	5	44	applying	apply	VERB
ajbmeb-864	5	45	principles	principle	NOUN
ajbmeb-864	5	46	of	of	ADP
ajbmeb-864	5	47	governance	governance	NOUN
ajbmeb-864	5	48	corporate	corporate	ADJ
ajbmeb-864	5	49	despite	despite	SCONJ
ajbmeb-864	5	50	its	its	PRON
ajbmeb-864	5	51	role	role	NOUN
ajbmeb-864	5	52	in	in	ADP
ajbmeb-864	5	53	limitation	limitation	NOUN
ajbmeb-864	5	54	creative	creative	ADJ
ajbmeb-864	5	55	accounting	accounting	NOUN
ajbmeb-864	5	56	practices	practice	NOUN
ajbmeb-864	5	57	.	.	PUNCT
ajbmeb-864	6	1	the	the	DET
ajbmeb-864	6	2	study	study	NOUN
ajbmeb-864	6	3	came	come	VERB
ajbmeb-864	6	4	out	out	ADP
ajbmeb-864	6	5	with	with	ADP
ajbmeb-864	6	6	a	a	DET
ajbmeb-864	6	7	set	set	NOUN
ajbmeb-864	6	8	of	of	ADP
ajbmeb-864	6	9	recommendations	recommendation	NOUN
ajbmeb-864	6	10	,	,	PUNCT
ajbmeb-864	6	11	the	the	DET
ajbmeb-864	6	12	most	most	ADV
ajbmeb-864	6	13	important	important	ADJ
ajbmeb-864	6	14	of	of	ADP
ajbmeb-864	6	15	the	the	DET
ajbmeb-864	6	16	recommendation	recommendation	NOUN
ajbmeb-864	6	17	to	to	PART
ajbmeb-864	6	18	update	update	VERB
ajbmeb-864	6	19	and	and	CCONJ
ajbmeb-864	6	20	develop	develop	VERB
ajbmeb-864	6	21	regulations	regulation	NOUN
ajbmeb-864	6	22	and	and	CCONJ
ajbmeb-864	6	23	laws	law	NOUN
ajbmeb-864	6	24	to	to	PART
ajbmeb-864	6	25	keep	keep	VERB
ajbmeb-864	6	26	step	step	NOUN
ajbmeb-864	6	27	with	with	ADP
ajbmeb-864	6	28	the	the	DET
ajbmeb-864	6	29	requirements	requirement	NOUN
ajbmeb-864	6	30	of	of	ADP
ajbmeb-864	6	31	governance	governance	NOUN
ajbmeb-864	6	32	,	,	PUNCT
ajbmeb-864	6	33	a	a	DET
ajbmeb-864	6	34	developed	develop	VERB
ajbmeb-864	6	35	guide	guide	NOUN
ajbmeb-864	6	36	includes	include	VERB
ajbmeb-864	6	37	the	the	DET
ajbmeb-864	6	38	most	most	ADV
ajbmeb-864	6	39	important	important	ADJ
ajbmeb-864	6	40	principles	principle	NOUN
ajbmeb-864	6	41	that	that	PRON
ajbmeb-864	6	42	must	must	AUX
ajbmeb-864	6	43	be	be	AUX
ajbmeb-864	6	44	adhered	adhere	VERB
ajbmeb-864	6	45	to	to	ADP
ajbmeb-864	6	46	and	and	CCONJ
ajbmeb-864	6	47	stipulates	stipulate	VERB
ajbmeb-864	6	48	penalties	penalty	NOUN
ajbmeb-864	6	49	in	in	ADP
ajbmeb-864	6	50	case	case	NOUN
ajbmeb-864	6	51	of	of	ADP
ajbmeb-864	6	52	violation	violation	NOUN
ajbmeb-864	6	53	.	.	PUNCT
ajbmeb-864	7	1	it	it	PRON
ajbmeb-864	7	2	also	also	ADV
ajbmeb-864	7	3	recommended	recommend	VERB
ajbmeb-864	7	4	conducting	conduct	VERB
ajbmeb-864	7	5	studies	study	NOUN
ajbmeb-864	7	6	related	relate	VERB
ajbmeb-864	7	7	to	to	ADP
ajbmeb-864	7	8	strengthening	strengthen	VERB
ajbmeb-864	7	9	the	the	DET
ajbmeb-864	7	10	ethical	ethical	ADJ
ajbmeb-864	7	11	aspects	aspect	NOUN
ajbmeb-864	7	12	of	of	ADP
ajbmeb-864	7	13	accountants	accountant	NOUN
ajbmeb-864	7	14	and	and	CCONJ
ajbmeb-864	7	15	auditors	auditor	NOUN
ajbmeb-864	7	16	to	to	PART
ajbmeb-864	7	17	reduce	reduce	VERB
ajbmeb-864	7	18	the	the	DET
ajbmeb-864	7	19	manipulation	manipulation	NOUN
ajbmeb-864	7	20	and	and	CCONJ
ajbmeb-864	7	21	practices	practice	NOUN
ajbmeb-864	7	22	of	of	ADP
ajbmeb-864	7	23	creative	creative	ADJ
ajbmeb-864	7	24	accounting	accounting	NOUN
ajbmeb-864	7	25	and	and	CCONJ
ajbmeb-864	7	26	emphasizing	emphasize	VERB
ajbmeb-864	7	27	on	on	ADP
ajbmeb-864	7	28	role	role	NOUN
ajbmeb-864	7	29	of	of	ADP
ajbmeb-864	7	30	company	company	NOUN
ajbmeb-864	7	31	’s	’s	PART
ajbmeb-864	7	32	boards	board	NOUN
ajbmeb-864	7	33	of	of	ADP
ajbmeb-864	7	34	directors	director	NOUN
ajbmeb-864	7	35	,	,	PUNCT
ajbmeb-864	7	36	also	also	ADV
ajbmeb-864	7	37	should	should	AUX
ajbmeb-864	7	38	consider	consider	VERB
ajbmeb-864	7	39	when	when	SCONJ
ajbmeb-864	7	40	forming	form	VERB
ajbmeb-864	7	41	members	member	NOUN
ajbmeb-864	7	42	of	of	ADP
ajbmeb-864	7	43	the	the	DET
ajbmeb-864	7	44	audit	audit	NOUN
ajbmeb-864	7	45	committees	committee	NOUN
ajbmeb-864	7	46	,	,	PUNCT
ajbmeb-864	7	47	they	they	PRON
ajbmeb-864	7	48	have	have	VERB
ajbmeb-864	7	49	practical	practical	ADJ
ajbmeb-864	7	50	experience	experience	NOUN
ajbmeb-864	7	51	and	and	CCONJ
ajbmeb-864	7	52	technical	technical	ADJ
ajbmeb-864	7	53	qualifications	qualification	NOUN
ajbmeb-864	7	54	in	in	ADP
ajbmeb-864	7	55	the	the	DET
ajbmeb-864	7	56	field	field	NOUN
ajbmeb-864	7	57	of	of	ADP
ajbmeb-864	7	58	accounting	accounting	NOUN
ajbmeb-864	7	59	and	and	CCONJ
ajbmeb-864	7	60	auditing	auditing	NOUN
ajbmeb-864	7	61	.	.	PUNCT
ajbmeb-864	8	1	american	american	PROPN
ajbmeb-864	8	2	journal	journal	PROPN
ajbmeb-864	8	3	of	of	ADP
ajbmeb-864	8	4	business	business	NOUN
ajbmeb-864	8	5	management	management	NOUN
ajbmeb-864	8	6	,	,	PUNCT
ajbmeb-864	8	7	economics	economic	NOUN
ajbmeb-864	8	8	and	and	CCONJ
ajbmeb-864	8	9	banking	banking	NOUN
ajbmeb-864	8	10	volume	volume	NOUN
ajbmeb-864	8	11	12	12	NUM
ajbmeb-864	8	12	may	may	PROPN
ajbmeb-864	8	13	,	,	PUNCT
ajbmeb-864	8	14	2023	2023	NUM
ajbmeb-864	8	15	p	p	NOUN
ajbmeb-864	8	16	a	a	DET
ajbmeb-864	8	17	g	g	NOUN
ajbmeb-864	8	18	e	e	NOUN
ajbmeb-864	8	19	|	|	ADV
ajbmeb-864	8	20	164	164	NUM
ajbmeb-864	8	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-864	8	22	introduction	introduction	NOUN
ajbmeb-864	8	23	:	:	PUNCT
ajbmeb-864	8	24	it	it	PRON
ajbmeb-864	8	25	has	have	AUX
ajbmeb-864	8	26	not	not	PART
ajbmeb-864	8	27	passed	pass	VERB
ajbmeb-864	8	28	long	long	ADJ
ajbmeb-864	8	29	time	time	NOUN
ajbmeb-864	8	30	from	from	ADP
ajbmeb-864	8	31	the	the	DET
ajbmeb-864	8	32	appearance	appearance	NOUN
ajbmeb-864	8	33	of	of	ADP
ajbmeb-864	8	34	the	the	DET
ajbmeb-864	8	35	era	era	NOUN
ajbmeb-864	8	36	of	of	ADP
ajbmeb-864	8	37	globalization	globalization	NOUN
ajbmeb-864	8	38	and	and	CCONJ
ajbmeb-864	8	39	the	the	DET
ajbmeb-864	8	40	emergence	emergence	NOUN
ajbmeb-864	8	41	of	of	ADP
ajbmeb-864	8	42	the	the	DET
ajbmeb-864	8	43	economic	economic	ADJ
ajbmeb-864	8	44	knowledge	knowledge	NOUN
ajbmeb-864	8	45	and	and	CCONJ
ajbmeb-864	8	46	the	the	DET
ajbmeb-864	8	47	dominance	dominance	NOUN
ajbmeb-864	8	48	of	of	ADP
ajbmeb-864	8	49	technical	technical	ADJ
ajbmeb-864	8	50	information	information	NOUN
ajbmeb-864	8	51	and	and	CCONJ
ajbmeb-864	8	52	communications	communication	NOUN
ajbmeb-864	8	53	over	over	ADP
ajbmeb-864	8	54	the	the	DET
ajbmeb-864	8	55	world	world	NOUN
ajbmeb-864	8	56	,	,	PUNCT
ajbmeb-864	8	57	the	the	DET
ajbmeb-864	8	58	openness	openness	NOUN
ajbmeb-864	8	59	of	of	ADP
ajbmeb-864	8	60	the	the	DET
ajbmeb-864	8	61	market	market	NOUN
ajbmeb-864	8	62	and	and	CCONJ
ajbmeb-864	8	63	e	e	NOUN
ajbmeb-864	8	64	-	-	NOUN
ajbmeb-864	8	65	commerce	commerce	NOUN
ajbmeb-864	8	66	until	until	SCONJ
ajbmeb-864	8	67	major	major	ADJ
ajbmeb-864	8	68	events	event	NOUN
ajbmeb-864	8	69	emerged	emerge	VERB
ajbmeb-864	8	70	on	on	ADP
ajbmeb-864	8	71	its	its	PRON
ajbmeb-864	8	72	arenas	arena	NOUN
ajbmeb-864	8	73	,	,	PUNCT
ajbmeb-864	8	74	including	include	VERB
ajbmeb-864	8	75	business	business	NOUN
ajbmeb-864	8	76	failures	failure	NOUN
ajbmeb-864	8	77	,	,	PUNCT
ajbmeb-864	8	78	the	the	DET
ajbmeb-864	8	79	collapse	collapse	NOUN
ajbmeb-864	8	80	of	of	ADP
ajbmeb-864	8	81	major	major	ADJ
ajbmeb-864	8	82	companies	company	NOUN
ajbmeb-864	8	83	,	,	PUNCT
ajbmeb-864	8	84	financial	financial	ADJ
ajbmeb-864	8	85	corruption	corruption	NOUN
ajbmeb-864	8	86	and	and	CCONJ
ajbmeb-864	8	87	shortcomings	shortcoming	NOUN
ajbmeb-864	8	88	in	in	ADP
ajbmeb-864	8	89	management	management	NOUN
ajbmeb-864	8	90	and	and	CCONJ
ajbmeb-864	8	91	oversight	oversight	NOUN
ajbmeb-864	8	92	,	,	PUNCT
ajbmeb-864	8	93	despite	despite	SCONJ
ajbmeb-864	8	94	the	the	DET
ajbmeb-864	8	95	efforts	effort	NOUN
ajbmeb-864	8	96	made	make	VERB
ajbmeb-864	8	97	by	by	ADP
ajbmeb-864	8	98	international	international	ADJ
ajbmeb-864	8	99	organizations	organization	NOUN
ajbmeb-864	8	100	and	and	CCONJ
ajbmeb-864	8	101	bodies	body	NOUN
ajbmeb-864	8	102	to	to	PART
ajbmeb-864	8	103	set	set	VERB
ajbmeb-864	8	104	regulatory	regulatory	ADJ
ajbmeb-864	8	105	frameworks	framework	NOUN
ajbmeb-864	8	106	that	that	PRON
ajbmeb-864	8	107	depend	depend	VERB
ajbmeb-864	8	108	on	on	ADP
ajbmeb-864	8	109	independence	independence	NOUN
ajbmeb-864	8	110	,	,	PUNCT
ajbmeb-864	8	111	accountability	accountability	NOUN
ajbmeb-864	8	112	,	,	PUNCT
ajbmeb-864	8	113	transparency	transparency	NOUN
ajbmeb-864	8	114	and	and	CCONJ
ajbmeb-864	8	115	comparability	comparability	NOUN
ajbmeb-864	8	116	and	and	CCONJ
ajbmeb-864	8	117	the	the	DET
ajbmeb-864	8	118	accompanying	accompany	VERB
ajbmeb-864	8	119	development	development	NOUN
ajbmeb-864	8	120	in	in	ADP
ajbmeb-864	8	121	the	the	DET
ajbmeb-864	8	122	intellectual	intellectual	ADJ
ajbmeb-864	8	123	framework	framework	NOUN
ajbmeb-864	8	124	in	in	ADP
ajbmeb-864	8	125	accounting	accounting	NOUN
ajbmeb-864	8	126	and	and	CCONJ
ajbmeb-864	8	127	auditing	auditing	NOUN
ajbmeb-864	8	128	standards	standard	NOUN
ajbmeb-864	8	129	,	,	PUNCT
ajbmeb-864	8	130	but	but	CCONJ
ajbmeb-864	8	131	globalization	globalization	NOUN
ajbmeb-864	8	132	is	be	AUX
ajbmeb-864	8	133	fast	fast	ADV
ajbmeb-864	8	134	-	-	PUNCT
ajbmeb-864	8	135	tracking	tracking	NOUN
ajbmeb-864	8	136	towards	towards	ADP
ajbmeb-864	8	137	the	the	DET
ajbmeb-864	8	138	change	change	NOUN
ajbmeb-864	8	139	has	have	AUX
ajbmeb-864	8	140	been	be	AUX
ajbmeb-864	8	141	led	lead	VERB
ajbmeb-864	8	142	to	to	PART
ajbmeb-864	8	143	take	take	VERB
ajbmeb-864	8	144	away	away	ADV
ajbmeb-864	8	145	the	the	DET
ajbmeb-864	8	146	administrative	administrative	ADJ
ajbmeb-864	8	147	,	,	PUNCT
ajbmeb-864	8	148	social	social	ADJ
ajbmeb-864	8	149	professional	professional	ADJ
ajbmeb-864	8	150	values	value	NOUN
ajbmeb-864	8	151	and	and	CCONJ
ajbmeb-864	8	152	ethics	ethic	NOUN
ajbmeb-864	8	153	.	.	PUNCT
ajbmeb-864	9	1	some	some	PRON
ajbmeb-864	9	2	of	of	ADP
ajbmeb-864	9	3	those	those	PRON
ajbmeb-864	9	4	in	in	ADP
ajbmeb-864	9	5	charge	charge	NOUN
ajbmeb-864	9	6	of	of	ADP
ajbmeb-864	9	7	the	the	DET
ajbmeb-864	9	8	management	management	NOUN
ajbmeb-864	9	9	,	,	PUNCT
ajbmeb-864	9	10	stakeholders	stakeholder	NOUN
ajbmeb-864	9	11	,	,	PUNCT
ajbmeb-864	9	12	directors	director	NOUN
ajbmeb-864	9	13	in	in	ADP
ajbmeb-864	9	14	companies	company	NOUN
ajbmeb-864	9	15	found	find	VERB
ajbmeb-864	9	16	a	a	DET
ajbmeb-864	9	17	chance	chance	NOUN
ajbmeb-864	9	18	to	to	PART
ajbmeb-864	9	19	fraud	fraud	VERB
ajbmeb-864	9	20	the	the	DET
ajbmeb-864	9	21	companies	company	NOUN
ajbmeb-864	9	22	‘	'	PUNCT
ajbmeb-864	9	23	treasury	treasury	NOUN
ajbmeb-864	9	24	by	by	ADP
ajbmeb-864	9	25	inflating	inflate	VERB
ajbmeb-864	9	26	and	and	CCONJ
ajbmeb-864	9	27	manipulating	manipulate	VERB
ajbmeb-864	9	28	the	the	DET
ajbmeb-864	9	29	numbers	number	NOUN
ajbmeb-864	9	30	and	and	CCONJ
ajbmeb-864	9	31	showing	show	VERB
ajbmeb-864	9	32	false	false	ADJ
ajbmeb-864	9	33	successes	success	NOUN
ajbmeb-864	9	34	and	and	CCONJ
ajbmeb-864	9	35	fake	fake	ADJ
ajbmeb-864	9	36	ratios	ratio	NOUN
ajbmeb-864	9	37	in	in	ADP
ajbmeb-864	9	38	an	an	DET
ajbmeb-864	9	39	attempt	attempt	NOUN
ajbmeb-864	9	40	to	to	PART
ajbmeb-864	9	41	raise	raise	VERB
ajbmeb-864	9	42	stock	stock	NOUN
ajbmeb-864	9	43	prices	price	NOUN
ajbmeb-864	9	44	in	in	ADP
ajbmeb-864	9	45	the	the	DET
ajbmeb-864	9	46	financial	financial	ADJ
ajbmeb-864	9	47	markets	market	NOUN
ajbmeb-864	9	48	or	or	CCONJ
ajbmeb-864	9	49	to	to	PART
ajbmeb-864	9	50	keep	keep	VERB
ajbmeb-864	9	51	them	they	PRON
ajbmeb-864	9	52	high	high	ADJ
ajbmeb-864	9	53	,	,	PUNCT
ajbmeb-864	9	54	therefore	therefore	ADV
ajbmeb-864	9	55	,	,	PUNCT
ajbmeb-864	9	56	many	many	ADJ
ajbmeb-864	9	57	ideas	idea	NOUN
ajbmeb-864	9	58	and	and	CCONJ
ajbmeb-864	9	59	proposals	proposal	NOUN
ajbmeb-864	9	60	for	for	ADP
ajbmeb-864	9	61	development	development	NOUN
ajbmeb-864	9	62	and	and	CCONJ
ajbmeb-864	9	63	regulation	regulation	NOUN
ajbmeb-864	9	64	appeared	appear	VERB
ajbmeb-864	9	65	from	from	ADP
ajbmeb-864	9	66	the	the	DET
ajbmeb-864	9	67	skilled	skilled	ADJ
ajbmeb-864	9	68	accountants	accountant	NOUN
ajbmeb-864	9	69	and	and	CCONJ
ajbmeb-864	9	70	auditors	auditor	NOUN
ajbmeb-864	9	71	but	but	CCONJ
ajbmeb-864	9	72	managing	manage	VERB
ajbmeb-864	9	73	and	and	CCONJ
ajbmeb-864	9	74	directors	director	NOUN
ajbmeb-864	9	75	board	board	NOUN
ajbmeb-864	9	76	prevented	prevent	VERB
ajbmeb-864	9	77	these	these	DET
ajbmeb-864	9	78	ideas	idea	NOUN
ajbmeb-864	9	79	and	and	CCONJ
ajbmeb-864	9	80	solutions	solution	NOUN
ajbmeb-864	9	81	from	from	ADP
ajbmeb-864	9	82	coming	come	VERB
ajbmeb-864	9	83	in	in	ADP
ajbmeb-864	9	84	reality	reality	NOUN
ajbmeb-864	9	85	,	,	PUNCT
ajbmeb-864	9	86	so	so	CCONJ
ajbmeb-864	9	87	the	the	DET
ajbmeb-864	9	88	catastrophes	catastrophe	NOUN
ajbmeb-864	9	89	of	of	ADP
ajbmeb-864	9	90	collapse	collapse	NOUN
ajbmeb-864	9	91	came	come	VERB
ajbmeb-864	9	92	to	to	PART
ajbmeb-864	9	93	emphasize	emphasize	VERB
ajbmeb-864	9	94	the	the	DET
ajbmeb-864	9	95	need	need	NOUN
ajbmeb-864	9	96	to	to	ADP
ajbmeb-864	9	97	the	the	DET
ajbmeb-864	9	98	professional	professional	ADJ
ajbmeb-864	9	99	restructuring	restructuring	NOUN
ajbmeb-864	9	100	and	and	CCONJ
ajbmeb-864	9	101	reconsidering	reconsider	VERB
ajbmeb-864	9	102	the	the	DET
ajbmeb-864	9	103	provided	provide	VERB
ajbmeb-864	9	104	services	service	NOUN
ajbmeb-864	9	105	on	on	ADP
ajbmeb-864	9	106	the	the	DET
ajbmeb-864	9	107	one	one	NUM
ajbmeb-864	9	108	hand	hand	NOUN
ajbmeb-864	9	109	,	,	PUNCT
ajbmeb-864	9	110	and	and	CCONJ
ajbmeb-864	9	111	focusing	focus	VERB
ajbmeb-864	9	112	on	on	ADP
ajbmeb-864	9	113	corporate	corporate	ADJ
ajbmeb-864	9	114	governance	governance	NOUN
ajbmeb-864	9	115	systems	system	NOUN
ajbmeb-864	9	116	and	and	CCONJ
ajbmeb-864	9	117	management	management	NOUN
ajbmeb-864	9	118	standards	standard	NOUN
ajbmeb-864	9	119	behaviors	behavior	NOUN
ajbmeb-864	9	120	on	on	ADP
ajbmeb-864	9	121	the	the	DET
ajbmeb-864	9	122	other	other	ADJ
ajbmeb-864	9	123	hand	hand	NOUN
ajbmeb-864	9	124	.	.	PUNCT
ajbmeb-864	10	1	to	to	PART
ajbmeb-864	10	2	reach	reach	VERB
ajbmeb-864	10	3	to	to	ADP
ajbmeb-864	10	4	the	the	DET
ajbmeb-864	10	5	financial	financial	ADJ
ajbmeb-864	10	6	stability	stability	NOUN
ajbmeb-864	10	7	,	,	PUNCT
ajbmeb-864	10	8	which	which	PRON
ajbmeb-864	10	9	is	be	AUX
ajbmeb-864	10	10	one	one	NUM
ajbmeb-864	10	11	of	of	ADP
ajbmeb-864	10	12	the	the	DET
ajbmeb-864	10	13	most	most	ADV
ajbmeb-864	10	14	fundamental	fundamental	ADJ
ajbmeb-864	10	15	goals	goal	NOUN
ajbmeb-864	10	16	of	of	ADP
ajbmeb-864	10	17	the	the	DET
ajbmeb-864	10	18	international	international	ADJ
ajbmeb-864	10	19	community	community	NOUN
ajbmeb-864	10	20	,	,	PUNCT
ajbmeb-864	10	21	where	where	SCONJ
ajbmeb-864	10	22	it	it	PRON
ajbmeb-864	10	23	has	have	AUX
ajbmeb-864	10	24	become	become	VERB
ajbmeb-864	10	25	a	a	DET
ajbmeb-864	10	26	general	general	ADJ
ajbmeb-864	10	27	and	and	CCONJ
ajbmeb-864	10	28	urgent	urgent	ADJ
ajbmeb-864	10	29	necessity	necessity	NOUN
ajbmeb-864	10	30	imposed	impose	VERB
ajbmeb-864	10	31	by	by	ADP
ajbmeb-864	10	32	the	the	DET
ajbmeb-864	10	33	expansion	expansion	NOUN
ajbmeb-864	10	34	and	and	CCONJ
ajbmeb-864	10	35	intertwining	intertwining	NOUN
ajbmeb-864	10	36	of	of	ADP
ajbmeb-864	10	37	economies	economy	NOUN
ajbmeb-864	10	38	.	.	PUNCT
ajbmeb-864	11	1	for	for	ADP
ajbmeb-864	11	2	all	all	DET
ajbmeb-864	11	3	the	the	DET
ajbmeb-864	11	4	above	above	NOUN
ajbmeb-864	11	5	,	,	PUNCT
ajbmeb-864	11	6	the	the	DET
ajbmeb-864	11	7	issue	issue	NOUN
ajbmeb-864	11	8	of	of	ADP
ajbmeb-864	11	9	corporate	corporate	ADJ
ajbmeb-864	11	10	governance	governance	NOUN
ajbmeb-864	11	11	has	have	AUX
ajbmeb-864	11	12	become	become	VERB
ajbmeb-864	11	13	one	one	NUM
ajbmeb-864	11	14	of	of	ADP
ajbmeb-864	11	15	the	the	DET
ajbmeb-864	11	16	important	important	ADJ
ajbmeb-864	11	17	topics	topic	NOUN
ajbmeb-864	11	18	that	that	PRON
ajbmeb-864	11	19	imposes	impose	VERB
ajbmeb-864	11	20	,	,	PUNCT
ajbmeb-864	11	21	especially	especially	ADV
ajbmeb-864	11	22	in	in	ADP
ajbmeb-864	11	23	the	the	DET
ajbmeb-864	11	24	companies	company	NOUN
ajbmeb-864	11	25	and	and	CCONJ
ajbmeb-864	11	26	international	international	ADJ
ajbmeb-864	11	27	organizations	organization	NOUN
ajbmeb-864	11	28	that	that	PRON
ajbmeb-864	11	29	seek	seek	VERB
ajbmeb-864	11	30	to	to	PART
ajbmeb-864	11	31	avoid	avoid	VERB
ajbmeb-864	11	32	the	the	DET
ajbmeb-864	11	33	risks	risk	NOUN
ajbmeb-864	11	34	of	of	ADP
ajbmeb-864	11	35	default	default	NOUN
ajbmeb-864	11	36	and	and	CCONJ
ajbmeb-864	11	37	financial	financial	ADJ
ajbmeb-864	11	38	failure	failure	NOUN
ajbmeb-864	11	39	,	,	PUNCT
ajbmeb-864	11	40	as	as	ADV
ajbmeb-864	11	41	well	well	ADV
ajbmeb-864	11	42	as	as	ADP
ajbmeb-864	11	43	its	its	PRON
ajbmeb-864	11	44	role	role	NOUN
ajbmeb-864	11	45	in	in	ADP
ajbmeb-864	11	46	maximizing	maximize	VERB
ajbmeb-864	11	47	the	the	DET
ajbmeb-864	11	48	market	market	NOUN
ajbmeb-864	11	49	value	value	NOUN
ajbmeb-864	11	50	of	of	ADP
ajbmeb-864	11	51	the	the	DET
ajbmeb-864	11	52	company	company	NOUN
ajbmeb-864	11	53	to	to	PART
ajbmeb-864	11	54	ensure	ensure	VERB
ajbmeb-864	11	55	its	its	PRON
ajbmeb-864	11	56	growth	growth	NOUN
ajbmeb-864	11	57	and	and	CCONJ
ajbmeb-864	11	58	continuity	continuity	NOUN
ajbmeb-864	11	59	,	,	PUNCT
ajbmeb-864	11	60	and	and	CCONJ
ajbmeb-864	11	61	thus	thus	ADV
ajbmeb-864	11	62	providing	provide	VERB
ajbmeb-864	11	63	performance	performance	NOUN
ajbmeb-864	11	64	standards	standard	NOUN
ajbmeb-864	11	65	to	to	PART
ajbmeb-864	11	66	detect	detect	VERB
ajbmeb-864	11	67	cases	case	NOUN
ajbmeb-864	11	68	of	of	ADP
ajbmeb-864	11	69	data	datum	NOUN
ajbmeb-864	11	70	manipulation	manipulation	NOUN
ajbmeb-864	11	71	.	.	PUNCT
ajbmeb-864	12	1	this	this	DET
ajbmeb-864	12	2	concept	concept	NOUN
ajbmeb-864	12	3	is	be	AUX
ajbmeb-864	12	4	based	base	VERB
ajbmeb-864	12	5	on	on	ADP
ajbmeb-864	12	6	three	three	NUM
ajbmeb-864	12	7	main	main	ADJ
ajbmeb-864	12	8	pillars	pillar	NOUN
ajbmeb-864	12	9	represented	represent	VERB
ajbmeb-864	12	10	in	in	ADP
ajbmeb-864	12	11	risk	risk	NOUN
ajbmeb-864	12	12	management	management	NOUN
ajbmeb-864	12	13	,	,	PUNCT
ajbmeb-864	12	14	disclosure	disclosure	NOUN
ajbmeb-864	12	15	,	,	PUNCT
ajbmeb-864	12	16	and	and	CCONJ
ajbmeb-864	12	17	control	control	NOUN
ajbmeb-864	12	18	in	in	ADP
ajbmeb-864	12	19	turn	turn	NOUN
ajbmeb-864	12	20	,	,	PUNCT
ajbmeb-864	12	21	contributes	contribute	VERB
ajbmeb-864	12	22	as	as	ADP
ajbmeb-864	12	23	a	a	DET
ajbmeb-864	12	24	line	line	NOUN
ajbmeb-864	12	25	of	of	ADP
ajbmeb-864	12	26	defense	defense	NOUN
ajbmeb-864	12	27	towards	towards	ADP
ajbmeb-864	12	28	the	the	DET
ajbmeb-864	12	29	creative	creative	ADJ
ajbmeb-864	12	30	accounting	accounting	NOUN
ajbmeb-864	12	31	practices	practice	NOUN
ajbmeb-864	12	32	and	and	CCONJ
ajbmeb-864	12	33	repurposing	repurpose	VERB
ajbmeb-864	12	34	sharpness	sharpness	NOUN
ajbmeb-864	12	35	in	in	ADP
ajbmeb-864	12	36	the	the	DET
ajbmeb-864	12	37	wave	wave	NOUN
ajbmeb-864	12	38	financial	financial	ADJ
ajbmeb-864	12	39	statements	statement	NOUN
ajbmeb-864	12	40	to	to	PART
ajbmeb-864	12	41	serves	serve	VERB
ajbmeb-864	12	42	a	a	DET
ajbmeb-864	12	43	wide	wide	ADJ
ajbmeb-864	12	44	range	range	NOUN
ajbmeb-864	12	45	of	of	ADP
ajbmeb-864	12	46	internal	internal	ADJ
ajbmeb-864	12	47	and	and	CCONJ
ajbmeb-864	12	48	external	external	ADJ
ajbmeb-864	12	49	users	user	NOUN
ajbmeb-864	12	50	.	.	PUNCT
ajbmeb-864	13	1	the	the	DET
ajbmeb-864	13	2	first	first	ADJ
ajbmeb-864	13	3	topic	topic	NOUN
ajbmeb-864	13	4	:	:	PUNCT
ajbmeb-864	13	5	research	research	NOUN
ajbmeb-864	13	6	methodology	methodology	NOUN
ajbmeb-864	13	7	and	and	CCONJ
ajbmeb-864	13	8	previous	previous	ADJ
ajbmeb-864	13	9	studies	study	NOUN
ajbmeb-864	13	10	first	first	ADV
ajbmeb-864	13	11	:	:	PUNCT
ajbmeb-864	13	12	the	the	DET
ajbmeb-864	13	13	problem	problem	NOUN
ajbmeb-864	13	14	of	of	ADP
ajbmeb-864	13	15	the	the	DET
ajbmeb-864	13	16	study	study	NOUN
ajbmeb-864	13	17	:	:	PUNCT
ajbmeb-864	13	18	the	the	DET
ajbmeb-864	13	19	spread	spread	NOUN
ajbmeb-864	13	20	of	of	ADP
ajbmeb-864	13	21	profit	profit	NOUN
ajbmeb-864	13	22	management	management	NOUN
ajbmeb-864	13	23	has	have	AUX
ajbmeb-864	13	24	led	lead	VERB
ajbmeb-864	13	25	to	to	ADP
ajbmeb-864	13	26	misinformation	misinformation	NOUN
ajbmeb-864	13	27	and	and	CCONJ
ajbmeb-864	13	28	the	the	DET
ajbmeb-864	13	29	blurring	blurring	NOUN
ajbmeb-864	13	30	of	of	ADP
ajbmeb-864	13	31	facts	fact	NOUN
ajbmeb-864	13	32	,	,	PUNCT
ajbmeb-864	13	33	which	which	PRON
ajbmeb-864	13	34	has	have	AUX
ajbmeb-864	13	35	result	result	VERB
ajbmeb-864	13	36	ed	ed	NOUN
ajbmeb-864	13	37	in	in	ADP
ajbmeb-864	13	38	many	many	ADJ
ajbmeb-864	13	39	scandals	scandal	NOUN
ajbmeb-864	13	40	and	and	CCONJ
ajbmeb-864	13	41	collapses	collapse	NOUN
ajbmeb-864	13	42	of	of	ADP
ajbmeb-864	13	43	major	major	ADJ
ajbmeb-864	13	44	international	international	ADJ
ajbmeb-864	13	45	companies	company	NOUN
ajbmeb-864	13	46	.	.	PUNCT
ajbmeb-864	14	1	the	the	DET
ajbmeb-864	14	2	concept	concept	NOUN
ajbmeb-864	14	3	of	of	ADP
ajbmeb-864	14	4	governance	governance	NOUN
ajbmeb-864	14	5	has	have	AUX
ajbmeb-864	14	6	spread	spread	VERB
ajbmeb-864	14	7	and	and	CCONJ
ajbmeb-864	14	8	is	be	AUX
ajbmeb-864	14	9	expected	expect	VERB
ajbmeb-864	14	10	to	to	PART
ajbmeb-864	14	11	be	be	AUX
ajbmeb-864	14	12	able	able	ADJ
ajbmeb-864	14	13	to	to	PART
ajbmeb-864	14	14	give	give	VERB
ajbmeb-864	14	15	its	its	PRON
ajbmeb-864	14	16	effective	effective	ADJ
ajbmeb-864	14	17	implementation	implementation	NOUN
ajbmeb-864	14	18	,	,	PUNCT
ajbmeb-864	14	19	to	to	PART
ajbmeb-864	14	20	limit	limit	VERB
ajbmeb-864	14	21	innovative	innovative	ADJ
ajbmeb-864	14	22	accounting	accounting	NOUN
ajbmeb-864	14	23	practices	practice	NOUN
ajbmeb-864	14	24	.	.	PUNCT
ajbmeb-864	15	1	of	of	ADP
ajbmeb-864	15	2	course	course	ADV
ajbmeb-864	15	3	,	,	PUNCT
ajbmeb-864	15	4	it	it	PRON
ajbmeb-864	15	5	can	can	AUX
ajbmeb-864	15	6	play	play	VERB
ajbmeb-864	15	7	a	a	DET
ajbmeb-864	15	8	m	m	NOUN
ajbmeb-864	15	9	ajor	ajor	ADJ
ajbmeb-864	15	10	role	role	NOUN
ajbmeb-864	15	11	in	in	ADP
ajbmeb-864	15	12	dispelling	dispel	VERB
ajbmeb-864	15	13	investors	investor	NOUN
ajbmeb-864	15	14	'	'	PART
ajbmeb-864	15	15	and	and	CCONJ
ajbmeb-864	15	16	stakeholders	stakeholder	NOUN
ajbmeb-864	15	17	'	'	PART
ajbmeb-864	15	18	concerns	concern	NOUN
ajbmeb-864	15	19	about	about	ADP
ajbmeb-864	15	20	the	the	DET
ajbmeb-864	15	21	credibility	credibility	NOUN
ajbmeb-864	15	22	of	of	ADP
ajbmeb-864	15	23	financial	financial	ADJ
ajbmeb-864	15	24	stateme	stateme	PROPN
ajbmeb-864	15	25	nts	nts	PROPN
ajbmeb-864	15	26	.	.	PUNCT
ajbmeb-864	16	1	based	base	VERB
ajbmeb-864	16	2	on	on	ADP
ajbmeb-864	16	3	the	the	DET
ajbmeb-864	16	4	foregoing	foregoing	NOUN
ajbmeb-864	16	5	,	,	PUNCT
ajbmeb-864	16	6	the	the	DET
ajbmeb-864	16	7	problem	problem	NOUN
ajbmeb-864	16	8	of	of	ADP
ajbmeb-864	16	9	the	the	DET
ajbmeb-864	16	10	study	study	NOUN
ajbmeb-864	16	11	is	be	AUX
ajbmeb-864	16	12	to	to	PART
ajbmeb-864	16	13	find	find	VERB
ajbmeb-864	16	14	an	an	DET
ajbmeb-864	16	15	answer	answer	NOUN
ajbmeb-864	16	16	to	to	ADP
ajbmeb-864	16	17	th	th	X
ajbmeb-864	16	18	following	follow	VERB
ajbmeb-864	16	19	questions	question	NOUN
ajbmeb-864	16	20	:	:	PUNCT
ajbmeb-864	16	21	1how	1how	NUM
ajbmeb-864	16	22	does	do	AUX
ajbmeb-864	16	23	the	the	DET
ajbmeb-864	16	24	application	application	NOUN
ajbmeb-864	16	25	of	of	ADP
ajbmeb-864	16	26	corporate	corporate	ADJ
ajbmeb-864	16	27	governance	governance	NOUN
ajbmeb-864	16	28	principles	principle	NOUN
ajbmeb-864	16	29	reduce	reduce	VERB
ajbmeb-864	16	30	the	the	DET
ajbmeb-864	16	31	negative	negative	ADJ
ajbmeb-864	16	32	impact	impact	NOUN
ajbmeb-864	16	33	of	of	ADP
ajbmeb-864	16	34	creative	creative	ADJ
ajbmeb-864	16	35	accounting	accounting	NOUN
ajbmeb-864	16	36	on	on	ADP
ajbmeb-864	16	37	the	the	DET
ajbmeb-864	16	38	reliability	reliability	NOUN
ajbmeb-864	16	39	of	of	ADP
ajbmeb-864	16	40	interim	interim	ADJ
ajbmeb-864	16	41	financial	financial	ADJ
ajbmeb-864	16	42	statements	statement	NOUN
ajbmeb-864	16	43	?	?	PUNCT
ajbmeb-864	17	1	2how	2how	NUM
ajbmeb-864	17	2	does	do	AUX
ajbmeb-864	17	3	the	the	DET
ajbmeb-864	17	4	application	application	NOUN
ajbmeb-864	17	5	of	of	ADP
ajbmeb-864	17	6	corporate	corporate	ADJ
ajbmeb-864	17	7	governance	governance	NOUN
ajbmeb-864	17	8	mechanisms	mechanism	NOUN
ajbmeb-864	17	9	diminish	diminish	VERB
ajbmeb-864	17	10	the	the	DET
ajbmeb-864	17	11	negative	negative	ADJ
ajbmeb-864	17	12	influence	influence	NOUN
ajbmeb-864	17	13	of	of	ADP
ajbmeb-864	17	14	creative	creative	ADJ
ajbmeb-864	17	15	accounting	accounting	NOUN
ajbmeb-864	17	16	on	on	ADP
ajbmeb-864	17	17	the	the	DET
ajbmeb-864	17	18	reliability	reliability	NOUN
ajbmeb-864	17	19	of	of	ADP
ajbmeb-864	17	20	interim	interim	ADJ
ajbmeb-864	17	21	financial	financial	ADJ
ajbmeb-864	17	22	statements	statement	NOUN
ajbmeb-864	17	23	?	?	PUNCT
ajbmeb-864	18	1	american	american	ADJ
ajbmeb-864	18	2	journal	journal	PROPN
ajbmeb-864	18	3	of	of	ADP
ajbmeb-864	18	4	business	business	NOUN
ajbmeb-864	18	5	management	management	NOUN
ajbmeb-864	18	6	,	,	PUNCT
ajbmeb-864	18	7	economics	economic	NOUN
ajbmeb-864	18	8	and	and	CCONJ
ajbmeb-864	18	9	banking	banking	NOUN
ajbmeb-864	18	10	volume	volume	NOUN
ajbmeb-864	18	11	12	12	NUM
ajbmeb-864	18	12	may	may	PROPN
ajbmeb-864	18	13	,	,	PUNCT
ajbmeb-864	18	14	2023	2023	NUM
ajbmeb-864	18	15	p	p	NOUN
ajbmeb-864	18	16	a	a	DET
ajbmeb-864	18	17	g	g	NOUN
ajbmeb-864	18	18	e	e	NOUN
ajbmeb-864	18	19	|	|	NOUN
ajbmeb-864	18	20	165	165	NUM
ajbmeb-864	18	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-864	18	22	3has	3has	PROPN
ajbmeb-864	18	23	the	the	DET
ajbmeb-864	18	24	government	government	NOUN
ajbmeb-864	18	25	authorities	authority	NOUN
ajbmeb-864	18	26	in	in	ADP
ajbmeb-864	18	27	iraq	iraq	PROPN
ajbmeb-864	18	28	presented	present	VERB
ajbmeb-864	18	29	the	the	DET
ajbmeb-864	18	30	strategy	strategy	NOUN
ajbmeb-864	18	31	of	of	ADP
ajbmeb-864	18	32	governance	governance	NOUN
ajbmeb-864	18	33	to	to	PART
ajbmeb-864	18	34	reduce	reduce	VERB
ajbmeb-864	18	35	creative	creative	ADJ
ajbmeb-864	18	36	accounting	accounting	NOUN
ajbmeb-864	18	37	practices	practice	NOUN
ajbmeb-864	18	38	on	on	ADP
ajbmeb-864	18	39	the	the	DET
ajbmeb-864	18	40	reliability	reliability	NOUN
ajbmeb-864	18	41	of	of	ADP
ajbmeb-864	18	42	interim	interim	ADJ
ajbmeb-864	18	43	financial	financial	ADJ
ajbmeb-864	18	44	statements	statement	NOUN
ajbmeb-864	18	45	?	?	PUNCT
ajbmeb-864	19	1	secondly	secondly	ADV
ajbmeb-864	19	2	:	:	PUNCT
ajbmeb-864	19	3	objectives	objective	NOUN
ajbmeb-864	19	4	study	study	VERB
ajbmeb-864	19	5	:	:	PUNCT
ajbmeb-864	19	6	the	the	DET
ajbmeb-864	19	7	objectives	objective	NOUN
ajbmeb-864	19	8	of	of	ADP
ajbmeb-864	19	9	this	this	DET
ajbmeb-864	19	10	study	study	NOUN
ajbmeb-864	19	11	can	can	AUX
ajbmeb-864	19	12	be	be	AUX
ajbmeb-864	19	13	defined	define	VERB
ajbmeb-864	19	14	as	as	ADP
ajbmeb-864	19	15	following	follow	VERB
ajbmeb-864	19	16	:	:	PUNCT
ajbmeb-864	19	17	1to	1to	ADJ
ajbmeb-864	19	18	deepen	deepen	ADJ
ajbmeb-864	19	19	knowledge	knowledge	NOUN
ajbmeb-864	19	20	of	of	ADP
ajbmeb-864	19	21	creative	creative	ADJ
ajbmeb-864	19	22	accounting	accounting	NOUN
ajbmeb-864	19	23	and	and	CCONJ
ajbmeb-864	19	24	the	the	DET
ajbmeb-864	19	25	risk	risk	NOUN
ajbmeb-864	19	26	and	and	CCONJ
ajbmeb-864	19	27	motivation	motivation	NOUN
ajbmeb-864	19	28	of	of	ADP
ajbmeb-864	19	29	its	its	PRON
ajbmeb-864	19	30	practice	practice	NOUN
ajbmeb-864	19	31	.	.	PUNCT
ajbmeb-864	20	1	2attempt	2attempt	NUM
ajbmeb-864	20	2	to	to	PART
ajbmeb-864	20	3	demonstrate	demonstrate	VERB
ajbmeb-864	20	4	the	the	DET
ajbmeb-864	20	5	extent	extent	NOUN
ajbmeb-864	20	6	to	to	PART
ajbmeb-864	20	7	which	which	PRON
ajbmeb-864	20	8	corporate	corporate	ADJ
ajbmeb-864	20	9	governance	governance	NOUN
ajbmeb-864	20	10	contributes	contribute	VERB
ajbmeb-864	20	11	to	to	ADP
ajbmeb-864	20	12	increased	increase	VERB
ajbmeb-864	20	13	confiden	confiden	PROPN
ajbmeb-864	20	14	ce	ce	PROPN
ajbmeb-864	20	15	among	among	ADP
ajbmeb-864	20	16	different	different	ADJ
ajbmeb-864	20	17	stakeholders	stakeholder	NOUN
ajbmeb-864	20	18	in	in	ADP
ajbmeb-864	20	19	companies	company	NOUN
ajbmeb-864	20	20	'	'	PART
ajbmeb-864	20	21	financial	financial	ADJ
ajbmeb-864	20	22	statements	statement	NOUN
ajbmeb-864	20	23	and	and	CCONJ
ajbmeb-864	20	24	reports	report	NOUN
ajbmeb-864	20	25	.	.	PUNCT
ajbmeb-864	21	1	3identify	3identify	NUM
ajbmeb-864	21	2	the	the	DET
ajbmeb-864	21	3	most	most	ADV
ajbmeb-864	21	4	important	important	ADJ
ajbmeb-864	21	5	innovative	innovative	ADJ
ajbmeb-864	21	6	accounting	accounting	NOUN
ajbmeb-864	21	7	methods	method	NOUN
ajbmeb-864	21	8	used	use	VERB
ajbmeb-864	21	9	in	in	ADP
ajbmeb-864	21	10	the	the	DET
ajbmeb-864	21	11	preparation	preparation	NOUN
ajbmeb-864	21	12	of	of	ADP
ajbmeb-864	21	13	the	the	DET
ajbmeb-864	21	14	inte	inte	NOUN
ajbmeb-864	21	15	rim	rim	PROPN
ajbmeb-864	21	16	financial	financial	ADJ
ajbmeb-864	21	17	statements	statement	NOUN
ajbmeb-864	21	18	.	.	PUNCT
ajbmeb-864	22	1	4to	4to	NOUN
ajbmeb-864	22	2	identify	identify	VERB
ajbmeb-864	22	3	the	the	DET
ajbmeb-864	22	4	role	role	NOUN
ajbmeb-864	22	5	of	of	ADP
ajbmeb-864	22	6	auditors	auditor	NOUN
ajbmeb-864	22	7	in	in	ADP
ajbmeb-864	22	8	restrictive	restrictive	ADJ
ajbmeb-864	22	9	the	the	DET
ajbmeb-864	22	10	creative	creative	ADJ
ajbmeb-864	22	11	accounting	accounting	NOUN
ajbmeb-864	22	12	procedures	procedure	NOUN
ajbmeb-864	22	13	practiced	practice	VERB
ajbmeb-864	22	14	in	in	ADP
ajbmeb-864	22	15	the	the	DET
ajbmeb-864	22	16	preparation	preparation	NOUN
ajbmeb-864	22	17	of	of	ADP
ajbmeb-864	22	18	interim	interim	ADJ
ajbmeb-864	22	19	financial	financial	ADJ
ajbmeb-864	22	20	statements	statement	NOUN
ajbmeb-864	22	21	.	.	PUNCT
ajbmeb-864	23	1	5to	5to	NOUN
ajbmeb-864	23	2	learn	learn	VERB
ajbmeb-864	23	3	how	how	SCONJ
ajbmeb-864	23	4	the	the	DET
ajbmeb-864	23	5	application	application	NOUN
ajbmeb-864	23	6	of	of	ADP
ajbmeb-864	23	7	the	the	DET
ajbmeb-864	23	8	governing	govern	VERB
ajbmeb-864	23	9	council	council	NOUN
ajbmeb-864	23	10	's	's	PART
ajbmeb-864	23	11	responsibilities	responsibility	NOUN
ajbmeb-864	23	12	principle	principle	NOUN
ajbmeb-864	23	13	has	have	AUX
ajbmeb-864	23	14	limited	limit	VERB
ajbmeb-864	23	15	t	t	PROPN
ajbmeb-864	23	16	he	he	PRON
ajbmeb-864	23	17	effects	effect	NOUN
ajbmeb-864	23	18	of	of	ADP
ajbmeb-864	23	19	creative	creative	ADJ
ajbmeb-864	23	20	accounting	accounting	NOUN
ajbmeb-864	23	21	on	on	ADP
ajbmeb-864	23	22	the	the	DET
ajbmeb-864	23	23	reliability	reliability	NOUN
ajbmeb-864	23	24	of	of	ADP
ajbmeb-864	23	25	interim	interim	ADJ
ajbmeb-864	23	26	financial	financial	ADJ
ajbmeb-864	23	27	statements	statement	NOUN
ajbmeb-864	23	28	.	.	PUNCT
ajbmeb-864	24	1	third	third	ADJ
ajbmeb-864	24	2	:	:	PUNCT
ajbmeb-864	24	3	study	study	NOUN
ajbmeb-864	24	4	hypotheses	hypothesis	NOUN
ajbmeb-864	24	5	:	:	PUNCT
ajbmeb-864	24	6	the	the	DET
ajbmeb-864	24	7	research	research	NOUN
ajbmeb-864	24	8	is	be	AUX
ajbmeb-864	24	9	based	base	VERB
ajbmeb-864	24	10	on	on	ADP
ajbmeb-864	24	11	the	the	DET
ajbmeb-864	24	12	premise	premise	NOUN
ajbmeb-864	24	13	"	"	PUNCT
ajbmeb-864	24	14	there	there	PRON
ajbmeb-864	24	15	is	be	VERB
ajbmeb-864	24	16	no	no	DET
ajbmeb-864	24	17	graciously	graciously	ADV
ajbmeb-864	24	18	significant	significant	ADJ
ajbmeb-864	24	19	relationship	relationship	NOUN
ajbmeb-864	24	20	between	between	ADP
ajbmeb-864	24	21	applying	apply	VERB
ajbmeb-864	24	22	corporate	corporate	ADJ
ajbmeb-864	24	23	governance	governance	NOUN
ajbmeb-864	24	24	principles	principle	NOUN
ajbmeb-864	24	25	and	and	CCONJ
ajbmeb-864	24	26	reducing	reduce	VERB
ajbmeb-864	24	27	the	the	DET
ajbmeb-864	24	28	negative	negative	ADJ
ajbmeb-864	24	29	impact	impact	NOUN
ajbmeb-864	24	30	of	of	ADP
ajbmeb-864	24	31	creative	creative	ADJ
ajbmeb-864	24	32	accounting	accounting	NOUN
ajbmeb-864	24	33	on	on	ADP
ajbmeb-864	24	34	the	the	DET
ajbmeb-864	24	35	reliability	reliability	NOUN
ajbmeb-864	24	36	of	of	ADP
ajbmeb-864	24	37	interim	interim	ADJ
ajbmeb-864	24	38	f	f	PROPN
ajbmeb-864	24	39	inancial	inancial	ADJ
ajbmeb-864	24	40	statements	statement	NOUN
ajbmeb-864	24	41	"	"	PUNCT
ajbmeb-864	24	42	fourth	fourth	ADJ
ajbmeb-864	24	43	:	:	PUNCT
ajbmeb-864	24	44	the	the	DET
ajbmeb-864	24	45	purpose	purpose	NOUN
ajbmeb-864	24	46	of	of	ADP
ajbmeb-864	24	47	the	the	DET
ajbmeb-864	24	48	study	study	NOUN
ajbmeb-864	24	49	:	:	PUNCT
ajbmeb-864	24	50	the	the	DET
ajbmeb-864	24	51	importance	importance	NOUN
ajbmeb-864	24	52	of	of	ADP
ajbmeb-864	24	53	scientific	scientific	ADJ
ajbmeb-864	24	54	study	study	NOUN
ajbmeb-864	24	55	stems	stem	VERB
ajbmeb-864	24	56	from	from	ADP
ajbmeb-864	24	57	the	the	DET
ajbmeb-864	24	58	position	position	NOUN
ajbmeb-864	24	59	of	of	ADP
ajbmeb-864	24	60	corporate	corporate	ADJ
ajbmeb-864	24	61	governance	governance	NOUN
ajbmeb-864	24	62	and	and	CCONJ
ajbmeb-864	24	63	creative	creative	ADJ
ajbmeb-864	24	64	accounting	accounting	NOUN
ajbmeb-864	24	65	as	as	ADP
ajbmeb-864	24	66	significant	significant	ADJ
ajbmeb-864	24	67	and	and	CCONJ
ajbmeb-864	24	68	relatively	relatively	ADV
ajbmeb-864	24	69	new	new	ADJ
ajbmeb-864	24	70	topics	topic	NOUN
ajbmeb-864	24	71	,	,	PUNCT
ajbmeb-864	24	72	especially	especially	ADV
ajbmeb-864	24	73	since	since	SCONJ
ajbmeb-864	24	74	the	the	DET
ajbmeb-864	24	75	managements	management	NOUN
ajbmeb-864	24	76	of	of	ADP
ajbmeb-864	24	77	companies	company	NOUN
ajbmeb-864	24	78	use	use	VERB
ajbmeb-864	24	79	creative	creative	ADJ
ajbmeb-864	24	80	accounting	accounting	NOUN
ajbmeb-864	24	81	methods	method	NOUN
ajbmeb-864	24	82	to	to	PART
ajbmeb-864	24	83	show	show	VERB
ajbmeb-864	24	84	the	the	DET
ajbmeb-864	24	85	results	result	NOUN
ajbmeb-864	24	86	of	of	ADP
ajbmeb-864	24	87	the	the	DET
ajbmeb-864	24	88	activities	activity	NOUN
ajbmeb-864	24	89	of	of	ADP
ajbmeb-864	24	90	companies	company	NOUN
ajbmeb-864	24	91	according	accord	VERB
ajbmeb-864	24	92	to	to	ADP
ajbmeb-864	24	93	what	what	PRON
ajbmeb-864	24	94	they	they	PRON
ajbmeb-864	24	95	were	be	AUX
ajbmeb-864	24	96	looking	look	VERB
ajbmeb-864	24	97	for	for	ADP
ajbmeb-864	24	98	as	as	ADP
ajbmeb-864	24	99	shortterm	shortterm	PROPN
ajbmeb-864	24	100	goals	goal	NOUN
ajbmeb-864	24	101	,	,	PUNCT
ajbmeb-864	24	102	even	even	ADV
ajbmeb-864	24	103	at	at	ADP
ajbmeb-864	24	104	the	the	DET
ajbmeb-864	24	105	account	account	NOUN
ajbmeb-864	24	106	of	of	ADP
ajbmeb-864	24	107	other	other	ADJ
ajbmeb-864	24	108	groups	group	NOUN
ajbmeb-864	24	109	.	.	PUNCT
ajbmeb-864	25	1	this	this	PRON
ajbmeb-864	25	2	led	lead	VERB
ajbmeb-864	25	3	to	to	ADP
ajbmeb-864	25	4	the	the	DET
ajbmeb-864	25	5	financial	financial	ADJ
ajbmeb-864	25	6	crisis	crisis	NOUN
ajbmeb-864	25	7	because	because	SCONJ
ajbmeb-864	25	8	of	of	ADP
ajbmeb-864	25	9	the	the	DET
ajbmeb-864	25	10	collapse	collapse	NOUN
ajbmeb-864	25	11	and	and	CCONJ
ajbmeb-864	25	12	bankruptcy	bankruptcy	NOUN
ajbmeb-864	25	13	of	of	ADP
ajbmeb-864	25	14	a	a	DET
ajbmeb-864	25	15	group	group	NOUN
ajbmeb-864	25	16	of	of	ADP
ajbmeb-864	25	17	the	the	DET
ajbmeb-864	25	18	greatest	great	ADJ
ajbmeb-864	25	19	global	global	ADJ
ajbmeb-864	25	20	companies	company	NOUN
ajbmeb-864	25	21	.	.	PUNCT
ajbmeb-864	26	1	this	this	DET
ajbmeb-864	26	2	study	study	NOUN
ajbmeb-864	26	3	is	be	AUX
ajbmeb-864	26	4	also	also	ADV
ajbmeb-864	26	5	important	important	ADJ
ajbmeb-864	26	6	in	in	ADP
ajbmeb-864	26	7	general	general	ADJ
ajbmeb-864	26	8	by	by	ADP
ajbmeb-864	26	9	addressing	address	VERB
ajbmeb-864	26	10	governance	governance	NOUN
ajbmeb-864	26	11	from	from	ADP
ajbmeb-864	26	12	a	a	DET
ajbmeb-864	26	13	different	different	ADJ
ajbmeb-864	26	14	perspective	perspective	NOUN
ajbmeb-864	26	15	than	than	SCONJ
ajbmeb-864	26	16	pre	pre	VERB
ajbmeb-864	26	17	vious	vious	ADJ
ajbmeb-864	26	18	scientific	scientific	ADJ
ajbmeb-864	26	19	studies	study	NOUN
ajbmeb-864	26	20	.	.	PUNCT
ajbmeb-864	27	1	the	the	DET
ajbmeb-864	27	2	study	study	NOUN
ajbmeb-864	27	3	will	will	AUX
ajbmeb-864	27	4	deal	deal	VERB
ajbmeb-864	27	5	with	with	ADP
ajbmeb-864	27	6	governance	governance	NOUN
ajbmeb-864	27	7	from	from	ADP
ajbmeb-864	27	8	a	a	DET
ajbmeb-864	27	9	different	different	ADJ
ajbmeb-864	27	10	perspective	perspective	NOUN
ajbmeb-864	27	11	,	,	PUNCT
ajbmeb-864	27	12	linking	link	VERB
ajbmeb-864	27	13	innovative	innovative	ADJ
ajbmeb-864	27	14	accounting	accounting	NOUN
ajbmeb-864	27	15	practices	practice	NOUN
ajbmeb-864	27	16	to	to	ADP
ajbmeb-864	27	17	governance	governance	NOUN
ajbmeb-864	27	18	mechanisms	mechanism	NOUN
ajbmeb-864	27	19	and	and	CCONJ
ajbmeb-864	27	20	principles	principle	NOUN
ajbmeb-864	27	21	.	.	PUNCT
ajbmeb-864	28	1	fifth	fifth	ADJ
ajbmeb-864	28	2	:	:	PUNCT
ajbmeb-864	28	3	previous	previous	ADJ
ajbmeb-864	28	4	studies	study	NOUN
ajbmeb-864	28	5	:	:	PUNCT
ajbmeb-864	28	6	a	a	DET
ajbmeb-864	28	7	-	-	PUNCT
ajbmeb-864	28	8	study	study	NOUN
ajbmeb-864	28	9	(	(	PUNCT
ajbmeb-864	28	10	al	al	PROPN
ajbmeb-864	28	11	-	-	PUNCT
ajbmeb-864	28	12	mousawi	mousawi	PROPN
ajbmeb-864	28	13	and	and	CCONJ
ajbmeb-864	28	14	al	al	PROPN
ajbmeb-864	28	15	-	-	PROPN
ajbmeb-864	28	16	zarir,2016	zarir,2016	PROPN
ajbmeb-864	28	17	)	)	PUNCT
ajbmeb-864	28	18	entitled	entitle	VERB
ajbmeb-864	28	19	:	:	PUNCT
ajbmeb-864	28	20	"	"	PUNCT
ajbmeb-864	28	21	the	the	DET
ajbmeb-864	28	22	extent	extent	NOUN
ajbmeb-864	28	23	to	to	PART
ajbmeb-864	28	24	which	which	PRON
ajbmeb-864	28	25	the	the	DET
ajbmeb-864	28	26	expertise	expertise	NOUN
ajbmeb-864	28	27	of	of	ADP
ajbmeb-864	28	28	certified	certify	VERB
ajbmeb-864	28	29	accountancy	accountancy	NOUN
ajbmeb-864	28	30	experts	expert	NOUN
ajbmeb-864	28	31	in	in	ADP
ajbmeb-864	28	32	lebanon	lebanon	PROPN
ajbmeb-864	28	33	is	be	AUX
ajbmeb-864	28	34	sufficient	sufficient	ADJ
ajbmeb-864	28	35	to	to	PART
ajbmeb-864	28	36	detect	detect	VERB
ajbmeb-864	28	37	creative	creative	ADJ
ajbmeb-864	28	38	accounting	accounting	NOUN
ajbmeb-864	28	39	practices	practice	NOUN
ajbmeb-864	28	40	from	from	ADP
ajbmeb-864	28	41	the	the	DET
ajbmeb-864	28	42	point	point	NOUN
ajbmeb-864	28	43	of	of	ADP
ajbmeb-864	28	44	view	view	NOUN
ajbmeb-864	28	45	of	of	ADP
ajbmeb-864	28	46	the	the	DET
ajbmeb-864	28	47	experts	expert	NOUN
ajbmeb-864	28	48	themselves	themselves	PRON
ajbmeb-864	28	49	"	"	PUNCT
ajbmeb-864	28	50	.	.	PUNCT
ajbmeb-864	29	1	this	this	DET
ajbmeb-864	29	2	study	study	NOUN
ajbmeb-864	29	3	was	be	AUX
ajbmeb-864	29	4	published	publish	VERB
ajbmeb-864	29	5	in	in	ADP
ajbmeb-864	29	6	the	the	DET
ajbmeb-864	29	7	journal	journal	NOUN
ajbmeb-864	29	8	of	of	ADP
ajbmeb-864	29	9	al	al	PROPN
ajbmeb-864	29	10	-	-	PUNCT
ajbmeb-864	29	11	baath	baath	PROPN
ajbmeb-864	29	12	university	university	NOUN
ajbmeb-864	29	13	in	in	ADP
ajbmeb-864	29	14	chickpeas	chickpeas	PROPN
ajbmeb-864	29	15	.	.	PUNCT
ajbmeb-864	30	1	this	this	DET
ajbmeb-864	30	2	study	study	NOUN
ajbmeb-864	30	3	aimed	aim	VERB
ajbmeb-864	30	4	to	to	PART
ajbmeb-864	30	5	know	know	VERB
ajbmeb-864	30	6	the	the	DET
ajbmeb-864	30	7	opinion	opinion	NOUN
ajbmeb-864	30	8	of	of	ADP
ajbmeb-864	30	9	certified	certified	ADJ
ajbmeb-864	30	10	accounting	accounting	NOUN
ajbmeb-864	30	11	experts	expert	NOUN
ajbmeb-864	30	12	in	in	ADP
ajbmeb-864	30	13	lebanon	lebanon	PROPN
ajbmeb-864	30	14	about	about	ADP
ajbmeb-864	30	15	the	the	DET
ajbmeb-864	30	16	adequacy	adequacy	NOUN
ajbmeb-864	30	17	of	of	ADP
ajbmeb-864	30	18	their	their	PRON
ajbmeb-864	30	19	practical	practical	ADJ
ajbmeb-864	30	20	experience	experience	NOUN
ajbmeb-864	30	21	to	to	PART
ajbmeb-864	30	22	reveal	reveal	VERB
ajbmeb-864	30	23	the	the	DET
ajbmeb-864	30	24	creative	creative	ADJ
ajbmeb-864	30	25	accounting	accounting	NOUN
ajbmeb-864	30	26	practices	practice	NOUN
ajbmeb-864	30	27	practiced	practice	VERB
ajbmeb-864	30	28	by	by	ADP
ajbmeb-864	30	29	companies	company	NOUN
ajbmeb-864	30	30	in	in	ADP
ajbmeb-864	30	31	lebanon	lebanon	PROPN
ajbmeb-864	30	32	.	.	PUNCT
ajbmeb-864	31	1	the	the	DET
ajbmeb-864	31	2	research	research	NOUN
ajbmeb-864	31	3	concluded	conclude	VERB
ajbmeb-864	31	4	that	that	SCONJ
ajbmeb-864	31	5	the	the	DET
ajbmeb-864	31	6	certified	certified	ADJ
ajbmeb-864	31	7	accountancy	accountancy	NOUN
ajbmeb-864	31	8	experts	expert	NOUN
ajbmeb-864	31	9	in	in	ADP
ajbmeb-864	31	10	lebanon	lebanon	PROPN
ajbmeb-864	31	11	believe	believe	VERB
ajbmeb-864	31	12	that	that	SCONJ
ajbmeb-864	31	13	their	their	PRON
ajbmeb-864	31	14	experiences	experience	NOUN
ajbmeb-864	31	15	are	be	AUX
ajbmeb-864	31	16	sufficient	sufficient	ADJ
ajbmeb-864	31	17	to	to	PART
ajbmeb-864	31	18	discover	discover	VERB
ajbmeb-864	31	19	creative	creative	ADJ
ajbmeb-864	31	20	accounting	accounting	NOUN
ajbmeb-864	31	21	practices	practice	NOUN
ajbmeb-864	31	22	,	,	PUNCT
ajbmeb-864	31	23	and	and	CCONJ
ajbmeb-864	31	24	that	that	SCONJ
ajbmeb-864	31	25	their	their	PRON
ajbmeb-864	31	26	discovery	discovery	NOUN
ajbmeb-864	31	27	capacity	capacity	NOUN
ajbmeb-864	31	28	increases	increase	NOUN
ajbmeb-864	31	29	by	by	ADP
ajbmeb-864	31	30	increasing	increase	VERB
ajbmeb-864	31	31	years	year	NOUN
ajbmeb-864	31	32	of	of	ADP
ajbmeb-864	31	33	experience	experience	NOUN
ajbmeb-864	31	34	and	and	CCONJ
ajbmeb-864	31	35	professional	professional	ADJ
ajbmeb-864	31	36	certifications	certification	NOUN
ajbmeb-864	31	37	they	they	PRON
ajbmeb-864	31	38	have	have	AUX
ajbmeb-864	31	39	obtained	obtain	VERB
ajbmeb-864	31	40	.	.	PUNCT
ajbmeb-864	32	1	while	while	SCONJ
ajbmeb-864	32	2	the	the	DET
ajbmeb-864	32	3	researchers	researcher	NOUN
ajbmeb-864	32	4	'	'	PART
ajbmeb-864	32	5	opinion	opinion	NOUN
ajbmeb-864	32	6	was	be	AUX
ajbmeb-864	32	7	that	that	SCONJ
ajbmeb-864	32	8	professional	professional	ADJ
ajbmeb-864	32	9	certificates	certificate	NOUN
ajbmeb-864	32	10	are	be	AUX
ajbmeb-864	32	11	necessary	necessary	ADJ
ajbmeb-864	32	12	to	to	PART
ajbmeb-864	32	13	adequately	adequately	ADV
ajbmeb-864	32	14	familiarize	familiarize	VERB
ajbmeb-864	32	15	american	american	PROPN
ajbmeb-864	32	16	journal	journal	PROPN
ajbmeb-864	32	17	of	of	ADP
ajbmeb-864	32	18	business	business	NOUN
ajbmeb-864	32	19	management	management	NOUN
ajbmeb-864	32	20	,	,	PUNCT
ajbmeb-864	32	21	economics	economic	NOUN
ajbmeb-864	32	22	and	and	CCONJ
ajbmeb-864	32	23	banking	banking	NOUN
ajbmeb-864	32	24	volume	volume	NOUN
ajbmeb-864	32	25	12	12	NUM
ajbmeb-864	32	26	may	may	PROPN
ajbmeb-864	32	27	,	,	PUNCT
ajbmeb-864	32	28	2023	2023	NUM
ajbmeb-864	32	29	p	p	NOUN
ajbmeb-864	33	1	a	a	DET
ajbmeb-864	33	2	g	g	NOUN
ajbmeb-864	33	3	e	e	NOUN
ajbmeb-864	33	4	|	|	NOUN
ajbmeb-864	33	5	166	166	NUM
ajbmeb-864	33	6	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-864	33	7	accounting	accounting	NOUN
ajbmeb-864	33	8	experts	expert	NOUN
ajbmeb-864	33	9	with	with	ADP
ajbmeb-864	33	10	international	international	ADJ
ajbmeb-864	33	11	accounting	accounting	NOUN
ajbmeb-864	33	12	standards	standard	NOUN
ajbmeb-864	33	13	,	,	PUNCT
ajbmeb-864	33	14	professional	professional	ADJ
ajbmeb-864	33	15	experience	experience	NOUN
ajbmeb-864	33	16	enables	enable	VERB
ajbmeb-864	33	17	them	they	PRON
ajbmeb-864	33	18	to	to	PART
ajbmeb-864	33	19	discover	discover	VERB
ajbmeb-864	33	20	cases	case	NOUN
ajbmeb-864	33	21	of	of	ADP
ajbmeb-864	33	22	manipulation	manipulation	NOUN
ajbmeb-864	33	23	of	of	ADP
ajbmeb-864	33	24	financial	financial	ADJ
ajbmeb-864	33	25	statements	statement	NOUN
ajbmeb-864	33	26	that	that	PRON
ajbmeb-864	33	27	take	take	VERB
ajbmeb-864	33	28	place	place	NOUN
ajbmeb-864	33	29	through	through	ADP
ajbmeb-864	33	30	creative	creative	ADJ
ajbmeb-864	33	31	accounting	accounting	NOUN
ajbmeb-864	33	32	practices	practice	NOUN
ajbmeb-864	33	33	and	and	CCONJ
ajbmeb-864	33	34	methods	method	NOUN
ajbmeb-864	33	35	.	.	PUNCT
ajbmeb-864	34	1	b	b	X
ajbmeb-864	34	2	-	-	PUNCT
ajbmeb-864	34	3	a	a	DET
ajbmeb-864	34	4	study	study	NOUN
ajbmeb-864	34	5	(	(	PUNCT
ajbmeb-864	34	6	gereh	gereh	NOUN
ajbmeb-864	34	7	et	et	PROPN
ajbmeb-864	34	8	al	al	PROPN
ajbmeb-864	34	9	.	.	PROPN
ajbmeb-864	34	10	,2015	,2015	PUNCT
ajbmeb-864	34	11	)	)	PUNCT
ajbmeb-864	34	12	entitled	entitle	VERB
ajbmeb-864	34	13	:	:	PUNCT
ajbmeb-864	34	14	the	the	DET
ajbmeb-864	34	15	effect	effect	NOUN
ajbmeb-864	34	16	of	of	ADP
ajbmeb-864	34	17	accounting	accounting	NOUN
ajbmeb-864	34	18	mechanisms	mechanism	NOUN
ajbmeb-864	34	19	for	for	ADP
ajbmeb-864	34	20	governance	governance	NOUN
ajbmeb-864	34	21	in	in	ADP
ajbmeb-864	34	22	limiting	limit	VERB
ajbmeb-864	34	23	creative	creative	ADJ
ajbmeb-864	34	24	accounting	accounting	NOUN
ajbmeb-864	34	25	practices	practice	NOUN
ajbmeb-864	34	26	,	,	PUNCT
ajbmeb-864	34	27	from	from	ADP
ajbmeb-864	34	28	the	the	DET
ajbmeb-864	34	29	perspectives	perspective	NOUN
ajbmeb-864	34	30	of	of	ADP
ajbmeb-864	34	31	public	public	ADJ
ajbmeb-864	34	32	shareholding	shareholding	NOUN
ajbmeb-864	34	33	industrial	industrial	ADJ
ajbmeb-864	34	34	companies	company	NOUN
ajbmeb-864	34	35	in	in	ADP
ajbmeb-864	34	36	jordan	jordan	PROPN
ajbmeb-864	34	37	and	and	CCONJ
ajbmeb-864	34	38	external	external	ADJ
ajbmeb-864	34	39	auditors	auditor	NOUN
ajbmeb-864	34	40	.	.	PUNCT
ajbmeb-864	34	41	”	"	PUNCT
ajbmeb-864	35	1	this	this	DET
ajbmeb-864	35	2	study	study	NOUN
ajbmeb-864	35	3	was	be	AUX
ajbmeb-864	35	4	published	publish	VERB
ajbmeb-864	35	5	in	in	ADP
ajbmeb-864	35	6	the	the	DET
ajbmeb-864	35	7	jordanian	jordanian	ADJ
ajbmeb-864	35	8	journal	journal	PROPN
ajbmeb-864	35	9	of	of	ADP
ajbmeb-864	35	10	business	business	PROPN
ajbmeb-864	35	11	administration	administration	PROPN
ajbmeb-864	35	12	in	in	ADP
ajbmeb-864	35	13	jordan	jordan	PROPN
ajbmeb-864	35	14	.	.	PUNCT
ajbmeb-864	36	1	this	this	DET
ajbmeb-864	36	2	study	study	NOUN
ajbmeb-864	36	3	aimed	aim	VERB
ajbmeb-864	36	4	to	to	PART
ajbmeb-864	36	5	demonstrate	demonstrate	VERB
ajbmeb-864	36	6	the	the	DET
ajbmeb-864	36	7	impact	impact	NOUN
ajbmeb-864	36	8	of	of	ADP
ajbmeb-864	36	9	accounting	accounting	NOUN
ajbmeb-864	36	10	mechanisms	mechanism	NOUN
ajbmeb-864	36	11	for	for	ADP
ajbmeb-864	36	12	governance	governance	NOUN
ajbmeb-864	36	13	to	to	PART
ajbmeb-864	36	14	reduce	reduce	VERB
ajbmeb-864	36	15	the	the	DET
ajbmeb-864	36	16	negative	negative	ADJ
ajbmeb-864	36	17	effects	effect	NOUN
ajbmeb-864	36	18	of	of	ADP
ajbmeb-864	36	19	creative	creative	ADJ
ajbmeb-864	36	20	accounting	accounting	NOUN
ajbmeb-864	36	21	practices	practice	NOUN
ajbmeb-864	36	22	in	in	ADP
ajbmeb-864	36	23	industrial	industrial	ADJ
ajbmeb-864	36	24	joint	joint	ADJ
ajbmeb-864	36	25	stock	stock	NOUN
ajbmeb-864	36	26	companies	company	NOUN
ajbmeb-864	36	27	in	in	ADP
ajbmeb-864	36	28	jordan	jordan	PROPN
ajbmeb-864	36	29	.	.	PUNCT
ajbmeb-864	37	1	has	have	AUX
ajbmeb-864	37	2	recommendedthe	recommendedthe	DET
ajbmeb-864	37	3	study	study	NOUN
ajbmeb-864	37	4	concluded	conclude	VERB
ajbmeb-864	37	5	that	that	SCONJ
ajbmeb-864	37	6	the	the	DET
ajbmeb-864	37	7	companies	company	NOUN
ajbmeb-864	37	8	’	’	PART
ajbmeb-864	37	9	adoption	adoption	NOUN
ajbmeb-864	37	10	of	of	ADP
ajbmeb-864	37	11	accounting	accounting	NOUN
ajbmeb-864	37	12	mechanisms	mechanism	NOUN
ajbmeb-864	37	13	for	for	ADP
ajbmeb-864	37	14	governance	governance	NOUN
ajbmeb-864	37	15	will	will	AUX
ajbmeb-864	37	16	contribute	contribute	VERB
ajbmeb-864	37	17	significantly	significantly	ADV
ajbmeb-864	37	18	to	to	ADP
ajbmeb-864	37	19	revealing	reveal	VERB
ajbmeb-864	37	20	creative	creative	ADJ
ajbmeb-864	37	21	accounting	accounting	NOUN
ajbmeb-864	37	22	practices	practice	NOUN
ajbmeb-864	37	23	,	,	PUNCT
ajbmeb-864	37	24	which	which	PRON
ajbmeb-864	37	25	will	will	AUX
ajbmeb-864	37	26	positively	positively	ADV
ajbmeb-864	37	27	affect	affect	VERB
ajbmeb-864	37	28	the	the	DET
ajbmeb-864	37	29	quality	quality	NOUN
ajbmeb-864	37	30	of	of	ADP
ajbmeb-864	37	31	financial	financial	ADJ
ajbmeb-864	37	32	reports	report	NOUN
ajbmeb-864	37	33	and	and	CCONJ
ajbmeb-864	37	34	the	the	DET
ajbmeb-864	37	35	effectiveness	effectiveness	NOUN
ajbmeb-864	37	36	of	of	ADP
ajbmeb-864	37	37	the	the	DET
ajbmeb-864	37	38	control	control	NOUN
ajbmeb-864	37	39	process	process	NOUN
ajbmeb-864	37	40	,	,	PUNCT
ajbmeb-864	37	41	and	and	CCONJ
ajbmeb-864	37	42	this	this	PRON
ajbmeb-864	37	43	is	be	AUX
ajbmeb-864	37	44	achieved	achieve	VERB
ajbmeb-864	37	45	provided	provide	VERB
ajbmeb-864	37	46	that	that	SCONJ
ajbmeb-864	37	47	some	some	PRON
ajbmeb-864	37	48	of	of	ADP
ajbmeb-864	37	49	the	the	DET
ajbmeb-864	37	50	shortcomings	shortcoming	NOUN
ajbmeb-864	37	51	that	that	PRON
ajbmeb-864	37	52	the	the	DET
ajbmeb-864	37	53	study	study	NOUN
ajbmeb-864	37	54	showed	show	VERB
ajbmeb-864	37	55	for	for	ADP
ajbmeb-864	37	56	some	some	PRON
ajbmeb-864	37	57	of	of	ADP
ajbmeb-864	37	58	these	these	DET
ajbmeb-864	37	59	mechanisms	mechanism	NOUN
ajbmeb-864	37	60	,	,	PUNCT
ajbmeb-864	37	61	and	and	CCONJ
ajbmeb-864	37	62	one	one	NUM
ajbmeb-864	37	63	of	of	ADP
ajbmeb-864	37	64	the	the	DET
ajbmeb-864	37	65	most	most	ADV
ajbmeb-864	37	66	important	important	ADJ
ajbmeb-864	37	67	recommendations	recommendation	NOUN
ajbmeb-864	37	68	of	of	ADP
ajbmeb-864	37	69	the	the	DET
ajbmeb-864	37	70	study	study	NOUN
ajbmeb-864	37	71	is	be	AUX
ajbmeb-864	37	72	the	the	DET
ajbmeb-864	37	73	necessity	necessity	NOUN
ajbmeb-864	37	74	of	of	ADP
ajbmeb-864	37	75	strengthening	strengthen	VERB
ajbmeb-864	37	76	accounting	accounting	NOUN
ajbmeb-864	37	77	mechanisms	mechanism	NOUN
ajbmeb-864	37	78	for	for	ADP
ajbmeb-864	37	79	governance	governance	NOUN
ajbmeb-864	37	80	and	and	CCONJ
ajbmeb-864	37	81	urging	urge	VERB
ajbmeb-864	37	82	companies	company	NOUN
ajbmeb-864	37	83	to	to	PART
ajbmeb-864	37	84	apply	apply	VERB
ajbmeb-864	37	85	them	they	PRON
ajbmeb-864	37	86	,	,	PUNCT
ajbmeb-864	37	87	because	because	SCONJ
ajbmeb-864	37	88	of	of	ADP
ajbmeb-864	37	89	this	this	DET
ajbmeb-864	37	90	proposal	proposal	NOUN
ajbmeb-864	37	91	’s	’s	PART
ajbmeb-864	37	92	role	role	NOUN
ajbmeb-864	37	93	in	in	ADP
ajbmeb-864	37	94	increasing	increase	VERB
ajbmeb-864	37	95	transparency	transparency	NOUN
ajbmeb-864	37	96	and	and	CCONJ
ajbmeb-864	37	97	disclosure	disclosure	NOUN
ajbmeb-864	37	98	,	,	PUNCT
ajbmeb-864	37	99	which	which	PRON
ajbmeb-864	37	100	helps	help	VERB
ajbmeb-864	37	101	reduce	reduce	VERB
ajbmeb-864	37	102	creative	creative	ADJ
ajbmeb-864	37	103	accounting	accounting	NOUN
ajbmeb-864	37	104	practices	practice	NOUN
ajbmeb-864	37	105	,	,	PUNCT
ajbmeb-864	37	106	in	in	ADP
ajbmeb-864	37	107	addition	addition	NOUN
ajbmeb-864	37	108	to	to	ADP
ajbmeb-864	37	109	the	the	DET
ajbmeb-864	37	110	importance	importance	NOUN
ajbmeb-864	37	111	of	of	ADP
ajbmeb-864	37	112	coordination	coordination	NOUN
ajbmeb-864	37	113	between	between	ADP
ajbmeb-864	37	114	internal	internal	ADJ
ajbmeb-864	37	115	audit	audit	NOUN
ajbmeb-864	37	116	,	,	PUNCT
ajbmeb-864	37	117	the	the	DET
ajbmeb-864	37	118	board	board	NOUN
ajbmeb-864	37	119	of	of	ADP
ajbmeb-864	37	120	directors	director	NOUN
ajbmeb-864	37	121	and	and	CCONJ
ajbmeb-864	37	122	external	external	ADJ
ajbmeb-864	37	123	audit	audit	NOUN
ajbmeb-864	37	124	in	in	ADP
ajbmeb-864	37	125	order	order	NOUN
ajbmeb-864	37	126	to	to	PART
ajbmeb-864	37	127	manage	manage	VERB
ajbmeb-864	37	128	risks	risk	NOUN
ajbmeb-864	37	129	and	and	CCONJ
ajbmeb-864	37	130	control	control	VERB
ajbmeb-864	37	131	them	they	PRON
ajbmeb-864	37	132	.	.	PUNCT
ajbmeb-864	38	1	c	c	X
ajbmeb-864	38	2	-	-	PUNCT
ajbmeb-864	38	3	a	a	DET
ajbmeb-864	38	4	study	study	NOUN
ajbmeb-864	38	5	(	(	PUNCT
ajbmeb-864	38	6	odia	odia	PROPN
ajbmeb-864	38	7	&	&	CCONJ
ajbmeb-864	38	8	ogiedu	ogiedu	PROPN
ajbmeb-864	38	9	,	,	PUNCT
ajbmeb-864	38	10	2013	2013	NUM
ajbmeb-864	38	11	)	)	PUNCT
ajbmeb-864	38	12	entitled	entitle	VERB
ajbmeb-864	38	13	:	:	PUNCT
ajbmeb-864	38	14	corporate	corporate	ADJ
ajbmeb-864	38	15	governance	governance	NOUN
ajbmeb-864	38	16	,	,	PUNCT
ajbmeb-864	38	17	regulatory	regulatory	ADJ
ajbmeb-864	38	18	agency	agency	NOUN
ajbmeb-864	38	19	and	and	CCONJ
ajbmeb-864	38	20	creative	creative	ADJ
ajbmeb-864	38	21	accounting	accounting	NOUN
ajbmeb-864	38	22	practices	practice	NOUN
ajbmeb-864	38	23	in	in	ADP
ajbmeb-864	38	24	nigeria	nigeria	PROPN
ajbmeb-864	38	25	.	.	PUNCT
ajbmeb-864	39	1	this	this	DET
ajbmeb-864	39	2	study	study	NOUN
ajbmeb-864	39	3	was	be	AUX
ajbmeb-864	39	4	conducted	conduct	VERB
ajbmeb-864	39	5	.	.	PUNCT
ajbmeb-864	40	1	and	and	CCONJ
ajbmeb-864	40	2	published	publish	VERB
ajbmeb-864	40	3	in	in	ADP
ajbmeb-864	40	4	nigeria	nigeria	PROPN
ajbmeb-864	40	5	.	.	PUNCT
ajbmeb-864	41	1	the	the	DET
ajbmeb-864	41	2	study	study	NOUN
ajbmeb-864	41	3	aimed	aim	VERB
ajbmeb-864	41	4	to	to	PART
ajbmeb-864	41	5	show	show	VERB
ajbmeb-864	41	6	the	the	DET
ajbmeb-864	41	7	effect	effect	NOUN
ajbmeb-864	41	8	governance	governance	NOUN
ajbmeb-864	41	9	companies	company	NOUN
ajbmeb-864	41	10	the	the	DET
ajbmeb-864	41	11	regulatory	regulatory	ADJ
ajbmeb-864	41	12	activities	activity	NOUN
ajbmeb-864	41	13	of	of	ADP
ajbmeb-864	41	14	accounting	accounting	NOUN
ajbmeb-864	41	15	standards	standard	NOUN
ajbmeb-864	41	16	over	over	ADP
ajbmeb-864	41	17	creative	creative	ADJ
ajbmeb-864	41	18	or	or	CCONJ
ajbmeb-864	41	19	creative	creative	ADJ
ajbmeb-864	41	20	accounting	accounting	NOUN
ajbmeb-864	41	21	practices	practice	NOUN
ajbmeb-864	41	22	in	in	ADP
ajbmeb-864	41	23	nigeria	nigeria	PROPN
ajbmeb-864	41	24	,	,	PUNCT
ajbmeb-864	41	25	and	and	CCONJ
ajbmeb-864	41	26	may	may	AUX
ajbmeb-864	41	27	this	this	DET
ajbmeb-864	41	28	study	study	NOUN
ajbmeb-864	41	29	was	be	AUX
ajbmeb-864	41	30	intended	intend	VERB
ajbmeb-864	41	31	to	to	PART
ajbmeb-864	41	32	demonstrate	demonstrate	VERB
ajbmeb-864	41	33	aspects	aspect	NOUN
ajbmeb-864	41	34	of	of	ADP
ajbmeb-864	41	35	creative	creative	ADJ
ajbmeb-864	41	36	accounting	accounting	NOUN
ajbmeb-864	41	37	that	that	PRON
ajbmeb-864	41	38	help	help	AUX
ajbmeb-864	41	39	pave	pave	VERB
ajbmeb-864	41	40	the	the	DET
ajbmeb-864	41	41	way	way	NOUN
ajbmeb-864	41	42	for	for	ADP
ajbmeb-864	41	43	measuring	measure	VERB
ajbmeb-864	41	44	and	and	CCONJ
ajbmeb-864	41	45	determining	determine	VERB
ajbmeb-864	41	46	income	income	NOUN
ajbmeb-864	41	47	,	,	PUNCT
ajbmeb-864	41	48	yet	yet	CCONJ
ajbmeb-864	41	49	it	it	PRON
ajbmeb-864	41	50	has	have	AUX
ajbmeb-864	41	51	been	be	AUX
ajbmeb-864	41	52	oil	oil	NOUN
ajbmeb-864	41	53	to	to	ADP
ajbmeb-864	41	54	a	a	PRON
ajbmeb-864	41	55	on	on	ADP
ajbmeb-864	41	56	the	the	DET
ajbmeb-864	41	57	statement	statement	NOUN
ajbmeb-864	41	58	of	of	ADP
ajbmeb-864	41	59	its	its	PRON
ajbmeb-864	41	60	negative	negative	ADJ
ajbmeb-864	41	61	aspects	aspect	NOUN
ajbmeb-864	41	62	,	,	PUNCT
ajbmeb-864	41	63	especially	especially	ADV
ajbmeb-864	41	64	when	when	SCONJ
ajbmeb-864	41	65	the	the	DET
ajbmeb-864	41	66	objective	objective	NOUN
ajbmeb-864	41	67	of	of	ADP
ajbmeb-864	41	68	its	its	PRON
ajbmeb-864	41	69	practice	practice	NOUN
ajbmeb-864	41	70	becomes	become	VERB
ajbmeb-864	41	71	to	to	PART
ajbmeb-864	41	72	deceive	deceive	VERB
ajbmeb-864	41	73	or	or	CCONJ
ajbmeb-864	41	74	convey	convey	VERB
ajbmeb-864	41	75	false	false	ADJ
ajbmeb-864	41	76	information	information	NOUN
ajbmeb-864	41	77	to	to	ADP
ajbmeb-864	41	78	users	user	NOUN
ajbmeb-864	41	79	of	of	ADP
ajbmeb-864	41	80	corporate	corporate	ADJ
ajbmeb-864	41	81	reports	report	NOUN
ajbmeb-864	41	82	and	and	CCONJ
ajbmeb-864	41	83	to	to	PART
ajbmeb-864	41	84	demonstrate	demonstrate	VERB
ajbmeb-864	41	85	the	the	DET
ajbmeb-864	41	86	profitability	profitability	NOUN
ajbmeb-864	41	87	of	of	ADP
ajbmeb-864	41	88	companies	company	NOUN
ajbmeb-864	41	89	and	and	CCONJ
ajbmeb-864	41	90	a	a	DET
ajbmeb-864	41	91	deceptive	deceptive	ADJ
ajbmeb-864	41	92	and	and	CCONJ
ajbmeb-864	41	93	untrue	untrue	ADJ
ajbmeb-864	41	94	financial	financial	ADJ
ajbmeb-864	41	95	position	position	NOUN
ajbmeb-864	41	96	.	.	PUNCT
ajbmeb-864	42	1	has	have	AUX
ajbmeb-864	42	2	recommendedi	recommendedi	PROPN
ajbmeb-864	42	3	have	have	AUX
ajbmeb-864	42	4	not	not	PART
ajbmeb-864	42	5	studied	study	VERB
ajbmeb-864	42	6	untile	untile	NOUN
ajbmeb-864	42	7	from	from	ADP
ajbmeb-864	42	8	disadvantages	disadvantage	NOUN
ajbmeb-864	42	9	of	of	ADP
ajbmeb-864	42	10	regulatory	regulatory	ADJ
ajbmeb-864	42	11	activities	activity	NOUN
ajbmeb-864	42	12	of	of	ADP
ajbmeb-864	42	13	accounting	accounting	NOUN
ajbmeb-864	42	14	standardsanit	standardsanit	VERB
ajbmeb-864	42	15	allows	allow	VERB
ajbmeb-864	42	16	for	for	ADP
ajbmeb-864	42	17	alternative	alternative	ADJ
ajbmeb-864	42	18	accounting	accounting	NOUN
ajbmeb-864	42	19	and	and	CCONJ
ajbmeb-864	42	20	creativity	creativity	NOUN
ajbmeb-864	42	21	,	,	PUNCT
ajbmeb-864	42	22	and	and	CCONJ
ajbmeb-864	42	23	this	this	PRON
ajbmeb-864	42	24	gives	give	VERB
ajbmeb-864	42	25	an	an	DET
ajbmeb-864	42	26	advantageunlessto	advantageunlessto	NOUN
ajbmeb-864	42	27	be	be	AUX
ajbmeb-864	42	28	manipulated	manipulate	VERB
ajbmeb-864	42	29	by	by	ADP
ajbmeb-864	42	30	the	the	DET
ajbmeb-864	42	31	contributors	contributor	NOUN
ajbmeb-864	42	32	offinancial	offinancial	ADJ
ajbmeb-864	42	33	datanot	datanot	NOUN
ajbmeb-864	42	34	for	for	ADP
ajbmeb-864	42	35	the	the	DET
ajbmeb-864	42	36	benefit	benefit	NOUN
ajbmeb-864	42	37	of	of	ADP
ajbmeb-864	42	38	users	user	NOUN
ajbmeb-864	42	39	of	of	ADP
ajbmeb-864	42	40	accounting	accounting	NOUN
ajbmeb-864	42	41	information	information	NOUN
ajbmeb-864	42	42	,	,	PUNCT
ajbmeb-864	42	43	especially	especially	ADV
ajbmeb-864	42	44	when	when	SCONJ
ajbmeb-864	42	45	there	there	PRON
ajbmeb-864	42	46	is	be	VERB
ajbmeb-864	42	47	a	a	DET
ajbmeb-864	42	48	weak	weak	ADJ
ajbmeb-864	42	49	and	and	CCONJ
ajbmeb-864	42	50	inadequate	inadequate	ADJ
ajbmeb-864	42	51	regulatory	regulatory	ADJ
ajbmeb-864	42	52	mechanism	mechanism	NOUN
ajbmeb-864	42	53	to	to	PART
ajbmeb-864	42	54	verify	verify	VERB
ajbmeb-864	42	55	these	these	DET
ajbmeb-864	42	56	violations	violation	NOUN
ajbmeb-864	42	57	.	.	PUNCT
ajbmeb-864	43	1	therefore	therefore	ADV
ajbmeb-864	43	2	,	,	PUNCT
ajbmeb-864	43	3	standards	standard	NOUN
ajbmeb-864	43	4	and	and	CCONJ
ajbmeb-864	43	5	regulatory	regulatory	ADJ
ajbmeb-864	43	6	controls	control	NOUN
ajbmeb-864	43	7	for	for	ADP
ajbmeb-864	43	8	corporate	corporate	ADJ
ajbmeb-864	43	9	governance	governance	NOUN
ajbmeb-864	43	10	should	should	AUX
ajbmeb-864	43	11	be	be	AUX
ajbmeb-864	43	12	strengthened	strengthen	VERB
ajbmeb-864	43	13	and	and	CCONJ
ajbmeb-864	43	14	established	establish	VERB
ajbmeb-864	43	15	to	to	PART
ajbmeb-864	43	16	reducecreative	reducecreative	VERB
ajbmeb-864	43	17	accounting	accounting	NOUN
ajbmeb-864	43	18	practicesamong	practicesamong	NOUN
ajbmeb-864	43	19	its	its	PRON
ajbmeb-864	43	20	effects	effect	NOUN
ajbmeb-864	43	21	on	on	ADP
ajbmeb-864	43	22	the	the	DET
ajbmeb-864	43	23	management	management	NOUN
ajbmeb-864	43	24	and	and	CCONJ
ajbmeb-864	43	25	accounting	accounting	NOUN
ajbmeb-864	43	26	of	of	ADP
ajbmeb-864	43	27	companies	company	NOUN
ajbmeb-864	43	28	,	,	PUNCT
ajbmeb-864	43	29	means	mean	VERB
ajbmeb-864	43	30	must	must	AUX
ajbmeb-864	43	31	be	be	AUX
ajbmeb-864	43	32	devised	devise	VERB
ajbmeb-864	43	33	and	and	CCONJ
ajbmeb-864	43	34	clarification	clarification	NOUN
ajbmeb-864	43	35	of	of	ADP
ajbmeb-864	43	36	the	the	DET
ajbmeb-864	43	37	organizational	organizational	ADJ
ajbmeb-864	43	38	activities	activity	NOUN
ajbmeb-864	43	39	of	of	ADP
ajbmeb-864	43	40	accounting	accounting	NOUN
ajbmeb-864	43	41	standardsin	standardsin	NOUN
ajbmeb-864	43	42	order	order	NOUN
ajbmeb-864	43	43	tofit	tofit	NOUN
ajbmeb-864	43	44	to	to	PART
ajbmeb-864	43	45	work	work	VERB
ajbmeb-864	43	46	in	in	ADP
ajbmeb-864	43	47	nigeria	nigeria	PROPN
ajbmeb-864	43	48	,	,	PUNCT
ajbmeb-864	43	49	in	in	ADP
ajbmeb-864	43	50	addition	addition	NOUN
ajbmeb-864	43	51	to	to	ADP
ajbmeb-864	43	52	penalties	penalty	NOUN
ajbmeb-864	43	53	and	and	CCONJ
ajbmeb-864	43	54	fines	fine	NOUN
ajbmeb-864	43	55	,	,	PUNCT
ajbmeb-864	43	56	to	to	PART
ajbmeb-864	43	57	crack	crack	VERB
ajbmeb-864	43	58	down	down	ADP
ajbmeb-864	43	59	on	on	ADP
ajbmeb-864	43	60	creative	creative	ADJ
ajbmeb-864	43	61	accounting	accounting	NOUN
ajbmeb-864	43	62	practices	practice	NOUN
ajbmeb-864	43	63	in	in	ADP
ajbmeb-864	43	64	nigeria	nigeria	PROPN
ajbmeb-864	43	65	.	.	PUNCT
ajbmeb-864	44	1	dr	dr	PROPN
ajbmeb-864	44	2	-	-	PUNCT
ajbmeb-864	44	3	study	study	PROPN
ajbmeb-864	44	4	(	(	PUNCT
ajbmeb-864	44	5	hwang	hwang	PROPN
ajbmeb-864	44	6	,	,	PUNCT
ajbmeb-864	44	7	2010	2010	NUM
ajbmeb-864	44	8	lin	lin	PROPN
ajbmeb-864	44	9	&	&	CCONJ
ajbmeb-864	44	10	)	)	PUNCT
ajbmeb-864	44	11	with	with	ADP
ajbmeb-864	44	12	the	the	DET
ajbmeb-864	44	13	title	title	NOUN
ajbmeb-864	44	14	:	:	PUNCT
ajbmeb-864	44	15	audit	audit	NOUN
ajbmeb-864	44	16	quality	quality	NOUN
ajbmeb-864	44	17	,	,	PUNCT
ajbmeb-864	44	18	corporate	corporate	ADJ
ajbmeb-864	44	19	"	"	PUNCT
ajbmeb-864	44	20	governance	governance	NOUN
ajbmeb-864	44	21	,	,	PUNCT
ajbmeb-864	44	22	and	and	CCONJ
ajbmeb-864	44	23	earnings	earning	NOUN
ajbmeb-864	44	24	management	management	NOUN
ajbmeb-864	44	25	this	this	DET
ajbmeb-864	44	26	study	study	NOUN
ajbmeb-864	44	27	was	be	AUX
ajbmeb-864	44	28	conducted	conduct	VERB
ajbmeb-864	44	29	and	and	CCONJ
ajbmeb-864	44	30	published	publish	VERB
ajbmeb-864	44	31	in	in	ADP
ajbmeb-864	44	32	the	the	DET
ajbmeb-864	44	33	united	united	PROPN
ajbmeb-864	44	34	states	states	PROPN
ajbmeb-864	44	35	.	.	PUNCT
ajbmeb-864	45	1	this	this	DET
ajbmeb-864	45	2	study	study	NOUN
ajbmeb-864	45	3	stemmed	stem	VERB
ajbmeb-864	45	4	from	from	ADP
ajbmeb-864	45	5	the	the	DET
ajbmeb-864	45	6	results	result	NOUN
ajbmeb-864	45	7	of	of	ADP
ajbmeb-864	45	8	previous	previous	ADJ
ajbmeb-864	45	9	accounting	accounting	NOUN
ajbmeb-864	45	10	studies	study	NOUN
ajbmeb-864	45	11	that	that	PRON
ajbmeb-864	45	12	dealt	deal	VERB
ajbmeb-864	45	13	with	with	ADP
ajbmeb-864	45	14	the	the	DET
ajbmeb-864	45	15	impact	impact	NOUN
ajbmeb-864	45	16	of	of	ADP
ajbmeb-864	45	17	audit	audit	NOUN
ajbmeb-864	45	18	quality	quality	NOUN
ajbmeb-864	45	19	and	and	CCONJ
ajbmeb-864	45	20	corporate	corporate	ADJ
ajbmeb-864	45	21	governance	governance	NOUN
ajbmeb-864	45	22	variables	variable	NOUN
ajbmeb-864	45	23	on	on	ADP
ajbmeb-864	45	24	earnings	earning	NOUN
ajbmeb-864	45	25	management	management	NOUN
ajbmeb-864	45	26	practices	practice	NOUN
ajbmeb-864	45	27	,	,	PUNCT
ajbmeb-864	45	28	by	by	ADP
ajbmeb-864	45	29	studying	study	VERB
ajbmeb-864	45	30	the	the	DET
ajbmeb-864	45	31	relationship	relationship	NOUN
ajbmeb-864	45	32	between	between	ADP
ajbmeb-864	45	33	these	these	DET
ajbmeb-864	45	34	variables	variable	NOUN
ajbmeb-864	45	35	.	.	PUNCT
ajbmeb-864	46	1	andmay	andmay	PROPN
ajbmeb-864	46	2	be	be	VERB
ajbmeb-864	46	3	recommendthe	recommendthe	PRON
ajbmeb-864	46	4	study	study	NOUN
ajbmeb-864	46	5	escaped	escape	VERB
ajbmeb-864	46	6	from	from	ADP
ajbmeb-864	46	7	its	its	PRON
ajbmeb-864	46	8	analysis	analysis	NOUN
ajbmeb-864	46	9	of	of	ADP
ajbmeb-864	46	10	previous	previous	ADJ
ajbmeb-864	46	11	research	research	NOUN
ajbmeb-864	46	12	data	datum	NOUN
ajbmeb-864	46	13	thatthe	thatthe	NOUN
ajbmeb-864	46	14	variables	variable	NOUN
ajbmeb-864	46	15	related	relate	VERB
ajbmeb-864	46	16	to	to	ADP
ajbmeb-864	46	17	corporate	corporate	ADJ
ajbmeb-864	46	18	governance	governance	NOUN
ajbmeb-864	46	19	represented	represent	VERB
ajbmeb-864	46	20	by	by	ADP
ajbmeb-864	46	21	the	the	DET
ajbmeb-864	46	22	independence	independence	NOUN
ajbmeb-864	46	23	of	of	ADP
ajbmeb-864	46	24	the	the	DET
ajbmeb-864	46	25	board	board	NOUN
ajbmeb-864	46	26	of	of	ADP
ajbmeb-864	46	27	directors	director	NOUN
ajbmeb-864	46	28	and	and	CCONJ
ajbmeb-864	46	29	its	its	PRON
ajbmeb-864	46	30	experience	experience	NOUN
ajbmeb-864	46	31	have	have	VERB
ajbmeb-864	46	32	an	an	DET
ajbmeb-864	46	33	inverse	inverse	NOUN
ajbmeb-864	46	34	relationship	relationship	NOUN
ajbmeb-864	46	35	with	with	ADP
ajbmeb-864	46	36	earnings	earning	NOUN
ajbmeb-864	46	37	management	management	NOUN
ajbmeb-864	46	38	,	,	PUNCT
ajbmeb-864	46	39	and	and	CCONJ
ajbmeb-864	46	40	alsothere	alsothere	ADV
ajbmeb-864	46	41	is	be	VERB
ajbmeb-864	46	42	an	an	DET
ajbmeb-864	46	43	american	american	ADJ
ajbmeb-864	46	44	journal	journal	PROPN
ajbmeb-864	46	45	of	of	ADP
ajbmeb-864	46	46	business	business	NOUN
ajbmeb-864	46	47	management	management	NOUN
ajbmeb-864	46	48	,	,	PUNCT
ajbmeb-864	46	49	economics	economic	NOUN
ajbmeb-864	46	50	and	and	CCONJ
ajbmeb-864	46	51	banking	banking	NOUN
ajbmeb-864	46	52	volume	volume	NOUN
ajbmeb-864	46	53	12	12	NUM
ajbmeb-864	46	54	may	may	PROPN
ajbmeb-864	46	55	,	,	PUNCT
ajbmeb-864	46	56	2023	2023	NUM
ajbmeb-864	46	57	p	p	NOUN
ajbmeb-864	46	58	a	a	DET
ajbmeb-864	46	59	g	g	NOUN
ajbmeb-864	46	60	e	e	NOUN
ajbmeb-864	46	61	|	|	ADV
ajbmeb-864	46	62	167	167	NUM
ajbmeb-864	46	63	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-864	46	64	inverse	inverse	NOUN
ajbmeb-864	46	65	relationship	relationship	NOUN
ajbmeb-864	46	66	between	between	ADP
ajbmeb-864	46	67	the	the	DET
ajbmeb-864	46	68	independence	independence	NOUN
ajbmeb-864	46	69	of	of	ADP
ajbmeb-864	46	70	the	the	DET
ajbmeb-864	46	71	audit	audit	NOUN
ajbmeb-864	46	72	committee	committee	NOUN
ajbmeb-864	46	73	,	,	PUNCT
ajbmeb-864	46	74	the	the	DET
ajbmeb-864	46	75	size	size	NOUN
ajbmeb-864	46	76	of	of	ADP
ajbmeb-864	46	77	the	the	DET
ajbmeb-864	46	78	committee	committee	NOUN
ajbmeb-864	46	79	,	,	PUNCT
ajbmeb-864	46	80	the	the	DET
ajbmeb-864	46	81	number	number	NOUN
ajbmeb-864	46	82	of	of	ADP
ajbmeb-864	46	83	committee	committee	NOUN
ajbmeb-864	46	84	meetings	meeting	NOUN
ajbmeb-864	46	85	and	and	CCONJ
ajbmeb-864	46	86	its	its	PRON
ajbmeb-864	46	87	experience	experience	NOUN
ajbmeb-864	46	88	,	,	PUNCT
ajbmeb-864	46	89	and	and	CCONJ
ajbmeb-864	46	90	the	the	DET
ajbmeb-864	46	91	behavior	behavior	NOUN
ajbmeb-864	46	92	of	of	ADP
ajbmeb-864	46	93	earnings	earning	NOUN
ajbmeb-864	46	94	management	management	NOUN
ajbmeb-864	46	95	,	,	PUNCT
ajbmeb-864	46	96	as	as	SCONJ
ajbmeb-864	46	97	andrecommendi	andrecommendi	NOUN
ajbmeb-864	46	98	have	have	AUX
ajbmeb-864	46	99	not	not	PART
ajbmeb-864	46	100	studied	study	VERB
ajbmeb-864	46	101	untilthe	untilthe	ADJ
ajbmeb-864	46	102	audit	audit	NOUN
ajbmeb-864	46	103	quality	quality	NOUN
ajbmeb-864	46	104	variables	variable	NOUN
ajbmeb-864	46	105	represented	represent	VERB
ajbmeb-864	46	106	in	in	ADP
ajbmeb-864	46	107	the	the	DET
ajbmeb-864	46	108	extent	extent	NOUN
ajbmeb-864	46	109	of	of	ADP
ajbmeb-864	46	110	the	the	DET
ajbmeb-864	46	111	client	client	NOUN
ajbmeb-864	46	112	’s	’s	PART
ajbmeb-864	46	113	relationship	relationship	NOUN
ajbmeb-864	46	114	with	with	ADP
ajbmeb-864	46	115	the	the	DET
ajbmeb-864	46	116	auditor	auditor	NOUN
ajbmeb-864	46	117	,	,	PUNCT
ajbmeb-864	46	118	the	the	DET
ajbmeb-864	46	119	size	size	NOUN
ajbmeb-864	46	120	of	of	ADP
ajbmeb-864	46	121	the	the	DET
ajbmeb-864	46	122	audit	audit	NOUN
ajbmeb-864	46	123	office	office	NOUN
ajbmeb-864	46	124	,	,	PUNCT
ajbmeb-864	46	125	the	the	DET
ajbmeb-864	46	126	independence	independence	NOUN
ajbmeb-864	46	127	of	of	ADP
ajbmeb-864	46	128	the	the	DET
ajbmeb-864	46	129	auditor	auditor	NOUN
ajbmeb-864	46	130	,	,	PUNCT
ajbmeb-864	46	131	are	be	AUX
ajbmeb-864	46	132	all	all	PRON
ajbmeb-864	46	133	factors	factor	NOUN
ajbmeb-864	46	134	that	that	PRON
ajbmeb-864	46	135	limit	limit	VERB
ajbmeb-864	46	136	the	the	DET
ajbmeb-864	46	137	behavior	behavior	NOUN
ajbmeb-864	46	138	of	of	ADP
ajbmeb-864	46	139	the	the	DET
ajbmeb-864	46	140	earnings	earning	NOUN
ajbmeb-864	46	141	management	management	NOUN
ajbmeb-864	46	142	within	within	ADP
ajbmeb-864	46	143	the	the	DET
ajbmeb-864	46	144	company	company	NOUN
ajbmeb-864	46	145	.	.	PUNCT
ajbmeb-864	47	1	the	the	DET
ajbmeb-864	47	2	second	second	ADJ
ajbmeb-864	47	3	topic	topic	NOUN
ajbmeb-864	47	4	:	:	PUNCT
ajbmeb-864	47	5	the	the	DET
ajbmeb-864	47	6	general	general	ADJ
ajbmeb-864	47	7	framework	framework	NOUN
ajbmeb-864	47	8	of	of	ADP
ajbmeb-864	47	9	the	the	DET
ajbmeb-864	47	10	concept	concept	NOUN
ajbmeb-864	47	11	of	of	ADP
ajbmeb-864	47	12	corporate	corporate	ADJ
ajbmeb-864	47	13	governance	governance	NOUN
ajbmeb-864	47	14	the	the	DET
ajbmeb-864	47	15	first	first	ADJ
ajbmeb-864	47	16	axis	axis	NOUN
ajbmeb-864	47	17	:	:	PUNCT
ajbmeb-864	47	18	the	the	DET
ajbmeb-864	47	19	origin	origin	NOUN
ajbmeb-864	47	20	and	and	CCONJ
ajbmeb-864	47	21	concept	concept	NOUN
ajbmeb-864	47	22	of	of	ADP
ajbmeb-864	47	23	governance	governance	NOUN
ajbmeb-864	47	24	.	.	PUNCT
ajbmeb-864	48	1	or	or	CCONJ
ajbmeb-864	48	2	not	not	PART
ajbmeb-864	48	3	:	:	PUNCT
ajbmeb-864	48	4	origin	origin	NOUN
ajbmeb-864	48	5	and	and	CCONJ
ajbmeb-864	48	6	development	development	NOUN
ajbmeb-864	48	7	of	of	ADP
ajbmeb-864	48	8	governance	governance	NOUN
ajbmeb-864	48	9	:	:	PUNCT
ajbmeb-864	48	10	despite	despite	SCONJ
ajbmeb-864	48	11	the	the	DET
ajbmeb-864	48	12	modern	modern	ADJ
ajbmeb-864	48	13	use	use	NOUN
ajbmeb-864	48	14	of	of	ADP
ajbmeb-864	48	15	this	this	DET
ajbmeb-864	48	16	term	term	NOUN
ajbmeb-864	48	17	,	,	PUNCT
ajbmeb-864	48	18	its	its	PRON
ajbmeb-864	48	19	appearance	appearance	NOUN
ajbmeb-864	48	20	dates	date	VERB
ajbmeb-864	48	21	back	back	ADV
ajbmeb-864	48	22	to	to	ADP
ajbmeb-864	48	23	the	the	DET
ajbmeb-864	48	24	beginning	beginning	NOUN
ajbmeb-864	48	25	of	of	ADP
ajbmeb-864	48	26	the	the	DET
ajbmeb-864	48	27	nineties	ninety	NOUN
ajbmeb-864	48	28	of	of	ADP
ajbmeb-864	48	29	the	the	DET
ajbmeb-864	48	30	twentieth	twentieth	ADJ
ajbmeb-864	48	31	century	century	NOUN
ajbmeb-864	48	32	,	,	PUNCT
ajbmeb-864	48	33	when	when	SCONJ
ajbmeb-864	48	34	the	the	DET
ajbmeb-864	48	35	use	use	NOUN
ajbmeb-864	48	36	of	of	ADP
ajbmeb-864	48	37	this	this	DET
ajbmeb-864	48	38	term	term	NOUN
ajbmeb-864	48	39	increased	increase	VERB
ajbmeb-864	48	40	widely	widely	ADV
ajbmeb-864	48	41	in	in	ADP
ajbmeb-864	48	42	the	the	DET
ajbmeb-864	48	43	last	last	ADJ
ajbmeb-864	48	44	years	year	NOUN
ajbmeb-864	48	45	of	of	ADP
ajbmeb-864	48	46	it	it	PRON
ajbmeb-864	48	47	,	,	PUNCT
ajbmeb-864	48	48	and	and	CCONJ
ajbmeb-864	48	49	it	it	PRON
ajbmeb-864	48	50	became	become	VERB
ajbmeb-864	48	51	popular	popular	ADJ
ajbmeb-864	48	52	in	in	ADP
ajbmeb-864	48	53	use	use	NOUN
ajbmeb-864	48	54	by	by	ADP
ajbmeb-864	48	55	rather	rather	ADV
ajbmeb-864	48	56	,	,	PUNCT
ajbmeb-864	48	57	experts	expert	NOUN
ajbmeb-864	48	58	,	,	PUNCT
ajbmeb-864	48	59	especially	especially	ADV
ajbmeb-864	48	60	those	those	PRON
ajbmeb-864	48	61	working	work	VERB
ajbmeb-864	48	62	in	in	ADP
ajbmeb-864	48	63	international	international	ADJ
ajbmeb-864	48	64	,	,	PUNCT
ajbmeb-864	48	65	regional	regional	ADJ
ajbmeb-864	48	66	and	and	CCONJ
ajbmeb-864	48	67	local	local	ADJ
ajbmeb-864	48	68	organizations	organization	NOUN
ajbmeb-864	48	69	,	,	PUNCT
ajbmeb-864	48	70	for	for	ADP
ajbmeb-864	48	71	the	the	DET
ajbmeb-864	48	72	theoretical	theoretical	ADJ
ajbmeb-864	48	73	and	and	CCONJ
ajbmeb-864	48	74	historical	historical	ADJ
ajbmeb-864	48	75	basis	basis	NOUN
ajbmeb-864	48	76	of	of	ADP
ajbmeb-864	48	77	corporate	corporate	ADJ
ajbmeb-864	48	78	governance	governance	NOUN
ajbmeb-864	48	79	is	be	AUX
ajbmeb-864	48	80	due	due	ADJ
ajbmeb-864	48	81	to	to	ADP
ajbmeb-864	48	82	the	the	DET
ajbmeb-864	48	83	agency	agency	NOUN
ajbmeb-864	48	84	theory.(agency	theory.(agency	NOUN
ajbmeb-864	48	85	theory	theory	NOUN
ajbmeb-864	48	86	)	)	PUNCT
ajbmeb-864	48	87	,	,	PUNCT
ajbmeb-864	48	88	which	which	PRON
ajbmeb-864	48	89	dates	date	VERB
ajbmeb-864	48	90	back	back	ADV
ajbmeb-864	48	91	to	to	ADP
ajbmeb-864	48	92	the	the	DET
ajbmeb-864	48	93	american	american	ADJ
ajbmeb-864	48	94	berle	berle	PROPN
ajbmeb-864	48	95	and	and	CCONJ
ajbmeb-864	48	96	means	mean	VERB
ajbmeb-864	48	97	in	in	ADP
ajbmeb-864	48	98	1932,wherenote	1932,wherenote	NUM
ajbmeb-864	48	99	that	that	SCONJ
ajbmeb-864	48	100	there	there	PRON
ajbmeb-864	48	101	is	be	VERB
ajbmeb-864	48	102	a	a	DET
ajbmeb-864	48	103	separation	separation	NOUN
ajbmeb-864	48	104	between	between	ADP
ajbmeb-864	48	105	the	the	DET
ajbmeb-864	48	106	ownership	ownership	NOUN
ajbmeb-864	48	107	of	of	ADP
ajbmeb-864	48	108	the	the	DET
ajbmeb-864	48	109	company	company	NOUN
ajbmeb-864	48	110	's	's	PART
ajbmeb-864	48	111	capital	capital	NOUN
ajbmeb-864	48	112	and	and	CCONJ
ajbmeb-864	48	113	the	the	DET
ajbmeb-864	48	114	process	process	NOUN
ajbmeb-864	48	115	of	of	ADP
ajbmeb-864	48	116	control	control	NOUN
ajbmeb-864	48	117	and	and	CCONJ
ajbmeb-864	48	118	supervision	supervision	NOUN
ajbmeb-864	48	119	within	within	ADP
ajbmeb-864	48	120	the	the	DET
ajbmeb-864	48	121	corrupt	corrupt	ADJ
ajbmeb-864	48	122	companiesthis	companiesthis	ADJ
ajbmeb-864	48	123	chapter	chapter	NOUN
ajbmeb-864	48	124	has	have	VERB
ajbmeb-864	48	125	implications	implication	NOUN
ajbmeb-864	48	126	for	for	ADP
ajbmeb-864	48	127	the	the	DET
ajbmeb-864	48	128	company	company	NOUN
ajbmeb-864	48	129	's	's	PART
ajbmeb-864	48	130	performance(abdel	performance(abdel	PROPN
ajbmeb-864	48	131	-	-	PUNCT
ajbmeb-864	48	132	aal	aal	PROPN
ajbmeb-864	48	133	,	,	PUNCT
ajbmeb-864	48	134	hammad	hammad	PROPN
ajbmeb-864	48	135	,	,	PUNCT
ajbmeb-864	48	136	tariq	tariq	NOUN
ajbmeb-864	48	137	,	,	PUNCT
ajbmeb-864	48	138	2008p	2008p	NUM
ajbmeb-864	48	139	.	.	PUNCT
ajbmeb-864	49	1	55	55	NUM
ajbmeb-864	49	2	)	)	PUNCT
ajbmeb-864	49	3	.	.	PUNCT
ajbmeb-864	50	1	then	then	ADV
ajbmeb-864	50	2	came	come	VERB
ajbmeb-864	50	3	the	the	DET
ajbmeb-864	50	4	turn	turn	NOUN
ajbmeb-864	50	5	of	of	ADP
ajbmeb-864	50	6	the	the	DET
ajbmeb-864	50	7	americans	americans	PROPN
ajbmeb-864	50	8	who	who	PRON
ajbmeb-864	50	9	won	win	VERB
ajbmeb-864	50	10	the	the	DET
ajbmeb-864	50	11	nobel	nobel	PROPN
ajbmeb-864	50	12	prize	prize	PROPN
ajbmeb-864	50	13	in	in	ADP
ajbmeb-864	50	14	economics	economics	PROPN
ajbmeb-864	50	15	jensen	jensen	PROPN
ajbmeb-864	50	16	and	and	CCONJ
ajbmeb-864	50	17	mackling	mackle	VERB
ajbmeb-864	50	18	delicious	delicious	PROPN
ajbmeb-864	50	19	we	we	PRON
ajbmeb-864	50	20	were	be	AUX
ajbmeb-864	50	21	interested	interested	ADJ
ajbmeb-864	50	22	in	in	ADP
ajbmeb-864	50	23	the	the	DET
ajbmeb-864	50	24	concept	concept	NOUN
ajbmeb-864	50	25	of	of	ADP
ajbmeb-864	50	26	corporate	corporate	ADJ
ajbmeb-864	50	27	governance	governance	NOUN
ajbmeb-864	50	28	and	and	CCONJ
ajbmeb-864	50	29	highlighting	highlight	VERB
ajbmeb-864	50	30	its	its	PRON
ajbmeb-864	50	31	importance	importance	NOUN
ajbmeb-864	50	32	in	in	ADP
ajbmeb-864	50	33	limiting	limit	VERB
ajbmeb-864	50	34	or	or	CCONJ
ajbmeb-864	50	35	minimizing	minimize	VERB
ajbmeb-864	50	36	the	the	DET
ajbmeb-864	50	37	problems	problem	NOUN
ajbmeb-864	50	38	that	that	PRON
ajbmeb-864	50	39	may	may	AUX
ajbmeb-864	50	40	arise	arise	VERB
ajbmeb-864	50	41	from	from	ADP
ajbmeb-864	50	42	the	the	DET
ajbmeb-864	50	43	separation	separation	NOUN
ajbmeb-864	50	44	between	between	ADP
ajbmeb-864	50	45	ownership	ownership	NOUN
ajbmeb-864	50	46	and	and	CCONJ
ajbmeb-864	50	47	management	management	NOUN
ajbmeb-864	50	48	,	,	PUNCT
ajbmeb-864	50	49	which	which	PRON
ajbmeb-864	50	50	was	be	AUX
ajbmeb-864	50	51	represented	represent	VERB
ajbmeb-864	50	52	by	by	ADP
ajbmeb-864	50	53	the	the	DET
ajbmeb-864	50	54	agency	agency	NOUN
ajbmeb-864	50	55	theory.what	theory.what	PRON
ajbmeb-864	50	56	is	be	AUX
ajbmeb-864	50	57	the	the	DET
ajbmeb-864	50	58	definition	definition	NOUN
ajbmeb-864	50	59	of	of	ADP
ajbmeb-864	50	60	this	this	DET
ajbmeb-864	50	61	theory	theory	NOUN
ajbmeb-864	50	62	in	in	ADP
ajbmeb-864	50	63	1976?h:"we	1976?h:"we	PROPN
ajbmeb-864	50	64	are	be	AUX
ajbmeb-864	50	65	nihe	nihe	ADJ
ajbmeb-864	50	66	defined	define	VERB
ajbmeb-864	50	67	agency	agency	NOUN
ajbmeb-864	50	68	theory	theory	NOUN
ajbmeb-864	50	69	as	as	ADP
ajbmeb-864	50	70	a	a	DET
ajbmeb-864	50	71	relationship	relationship	NOUN
ajbmeb-864	50	72	in	in	ADP
ajbmeb-864	50	73	which	which	PRON
ajbmeb-864	50	74	the	the	DET
ajbmeb-864	50	75	main	main	ADJ
ajbmeb-864	50	76	person	person	NOUN
ajbmeb-864	50	77	,	,	PUNCT
ajbmeb-864	50	78	who	who	PRON
ajbmeb-864	50	79	is	be	AUX
ajbmeb-864	50	80	the	the	DET
ajbmeb-864	50	81	owner	owner	NOUN
ajbmeb-864	50	82	of	of	ADP
ajbmeb-864	50	83	the	the	DET
ajbmeb-864	50	84	capital	capital	NOUN
ajbmeb-864	50	85	,	,	PUNCT
ajbmeb-864	50	86	resorts	resort	NOUN
ajbmeb-864	50	87	to	to	ADP
ajbmeb-864	50	88	the	the	DET
ajbmeb-864	50	89	services	service	NOUN
ajbmeb-864	50	90	of	of	ADP
ajbmeb-864	50	91	another	another	DET
ajbmeb-864	50	92	person	person	NOUN
ajbmeb-864	50	93	,	,	PUNCT
ajbmeb-864	50	94	the	the	DET
ajbmeb-864	50	95	worker	worker	NOUN
ajbmeb-864	50	96	,	,	PUNCT
ajbmeb-864	50	97	in	in	ADP
ajbmeb-864	50	98	order	order	NOUN
ajbmeb-864	50	99	to	to	PART
ajbmeb-864	50	100	perform	perform	VERB
ajbmeb-864	50	101	some	some	DET
ajbmeb-864	50	102	tasks	task	NOUN
ajbmeb-864	50	103	in	in	ADP
ajbmeb-864	50	104	his	his	PRON
ajbmeb-864	50	105	stead"(al	stead"(al	PROPN
ajbmeb-864	50	106	-	-	PUNCT
ajbmeb-864	50	107	khashawi	khashawi	PROPN
ajbmeb-864	50	108	,	,	PUNCT
ajbmeb-864	50	109	ali	ali	PROPN
ajbmeb-864	50	110	and	and	CCONJ
ajbmeb-864	50	111	others.2008	others.2008	PROPN
ajbmeb-864	50	112	,	,	PUNCT
ajbmeb-864	50	113	p.	p.	NOUN
ajbmeb-864	50	114	19	19	NUM
ajbmeb-864	50	115	)	)	PUNCT
ajbmeb-864	50	116	.	.	PUNCT
ajbmeb-864	51	1	secondly	secondly	ADV
ajbmeb-864	51	2	:	:	PUNCT
ajbmeb-864	51	3	governance	governance	NOUN
ajbmeb-864	51	4	concept	concept	NOUN
ajbmeb-864	51	5	:	:	PUNCT
ajbmeb-864	51	6	that	that	SCONJ
ajbmeb-864	51	7	governance	governance	NOUN
ajbmeb-864	51	8	term	term	NOUN
ajbmeb-864	51	9	companies	company	NOUN
ajbmeb-864	51	10	are	be	AUX
ajbmeb-864	51	11	the	the	DET
ajbmeb-864	51	12	abbreviated	abbreviate	VERB
ajbmeb-864	51	13	translation	translation	NOUN
ajbmeb-864	51	14	of	of	ADP
ajbmeb-864	51	15	the	the	DET
ajbmeb-864	51	16	term	term	NOUN
ajbmeb-864	51	17	corporate	corporate	ADJ
ajbmeb-864	51	18	governance	governance	NOUN
ajbmeb-864	51	19	,	,	PUNCT
ajbmeb-864	51	20	motherthe	motherthe	DET
ajbmeb-864	51	21	scientific	scientific	ADJ
ajbmeb-864	51	22	translation	translation	NOUN
ajbmeb-864	51	23	of	of	ADP
ajbmeb-864	51	24	this	this	DET
ajbmeb-864	51	25	term	term	NOUN
ajbmeb-864	51	26	,	,	PUNCT
ajbmeb-864	51	27	which	which	PRON
ajbmeb-864	51	28	came	come	VERB
ajbmeb-864	51	29	accept	accept	VERB
ajbmeb-864	51	30	it	it	PRON
ajbmeb-864	51	31	,	,	PUNCT
ajbmeb-864	51	32	she	she	PRON
ajbmeb-864	51	33	is	be	AUX
ajbmeb-864	51	34	“	"	PUNCT
ajbmeb-864	51	35	the	the	DET
ajbmeb-864	51	36	method	method	NOUN
ajbmeb-864	51	37	of	of	ADP
ajbmeb-864	51	38	exercising	exercise	VERB
ajbmeb-864	51	39	the	the	DET
ajbmeb-864	51	40	powers	power	NOUN
ajbmeb-864	51	41	of	of	ADP
ajbmeb-864	51	42	good	good	ADJ
ajbmeb-864	51	43	management	management	NOUN
ajbmeb-864	51	44	,	,	PUNCT
ajbmeb-864	51	45	”	"	PUNCT
ajbmeb-864	51	46	and	and	CCONJ
ajbmeb-864	51	47	the	the	DET
ajbmeb-864	51	48	definitions	definition	NOUN
ajbmeb-864	51	49	provided	provide	VERB
ajbmeb-864	51	50	for	for	ADP
ajbmeb-864	51	51	this	this	DET
ajbmeb-864	51	52	term	term	NOUN
ajbmeb-864	51	53	have	have	AUX
ajbmeb-864	51	54	varied	vary	VERB
ajbmeb-864	51	55	in	in	ADP
ajbmeb-864	51	56	many	many	ADJ
ajbmeb-864	51	57	waysthey	waysthey	PRON
ajbmeb-864	51	58	differ	differ	VERB
ajbmeb-864	51	59	in	in	ADP
ajbmeb-864	51	60	their	their	PRON
ajbmeb-864	51	61	views	view	NOUN
ajbmeb-864	51	62	,	,	PUNCT
ajbmeb-864	51	63	as	as	ADV
ajbmeb-864	51	64	well	well	ADV
ajbmeb-864	51	65	as	as	ADP
ajbmeb-864	51	66	the	the	DET
ajbmeb-864	51	67	overlap	overlap	NOUN
ajbmeb-864	51	68	of	of	ADP
ajbmeb-864	51	69	this	this	DET
ajbmeb-864	51	70	concept	concept	NOUN
ajbmeb-864	51	71	in	in	ADP
ajbmeb-864	51	72	many	many	ADJ
ajbmeb-864	51	73	organizational	organizational	ADJ
ajbmeb-864	51	74	,	,	PUNCT
ajbmeb-864	51	75	economic	economic	ADJ
ajbmeb-864	51	76	,	,	PUNCT
ajbmeb-864	51	77	financial	financial	ADJ
ajbmeb-864	51	78	and	and	CCONJ
ajbmeb-864	51	79	social	social	ADJ
ajbmeb-864	51	80	dimensions	dimension	NOUN
ajbmeb-864	51	81	of	of	ADP
ajbmeb-864	51	82	companies	company	NOUN
ajbmeb-864	51	83	.	.	PUNCT
ajbmeb-864	52	1	reorganization	reorganization	NOUN
ajbmeb-864	52	2	for	for	ADP
ajbmeb-864	52	3	economic	economic	ADJ
ajbmeb-864	52	4	cooperation	cooperation	NOUN
ajbmeb-864	52	5	and	and	CCONJ
ajbmeb-864	52	6	development	development	NOUN
ajbmeb-864	52	7	(	(	PUNCT
ajbmeb-864	52	8	oecd	oecd	PROPN
ajbmeb-864	52	9	)	)	PUNCT
ajbmeb-864	52	10	governance	governance	NOUN
ajbmeb-864	52	11	that	that	SCONJ
ajbmeb-864	52	12	“	"	PUNCT
ajbmeb-864	52	13	a	a	DET
ajbmeb-864	52	14	set	set	NOUN
ajbmeb-864	52	15	of	of	ADP
ajbmeb-864	52	16	relations	relation	NOUN
ajbmeb-864	52	17	between	between	ADP
ajbmeb-864	52	18	those	those	PRON
ajbmeb-864	52	19	in	in	ADP
ajbmeb-864	52	20	charge	charge	NOUN
ajbmeb-864	52	21	of	of	ADP
ajbmeb-864	52	22	the	the	DET
ajbmeb-864	52	23	company	company	NOUN
ajbmeb-864	52	24	’s	’s	PART
ajbmeb-864	52	25	management	management	NOUN
ajbmeb-864	52	26	,	,	PUNCT
ajbmeb-864	52	27	the	the	DET
ajbmeb-864	52	28	board	board	NOUN
ajbmeb-864	52	29	of	of	ADP
ajbmeb-864	52	30	directors	director	NOUN
ajbmeb-864	52	31	,	,	PUNCT
ajbmeb-864	52	32	shareholders	shareholder	NOUN
ajbmeb-864	52	33	and	and	CCONJ
ajbmeb-864	52	34	other	other	ADJ
ajbmeb-864	52	35	shareholders	shareholder	NOUN
ajbmeb-864	52	36	’	'	PUNCT
ajbmeb-864	52	37	"	"	PUNCT
ajbmeb-864	52	38	.	.	PUNCT
ajbmeb-864	53	1	as	as	ADP
ajbmeb-864	53	2	such	such	ADJ
ajbmeb-864	53	3	international	international	ADJ
ajbmeb-864	53	4	finance	finance	NOUN
ajbmeb-864	53	5	corporation	corporation	NOUN
ajbmeb-864	53	6	(	(	PUNCT
ajbmeb-864	53	7	ifc	ifc	NOUN
ajbmeb-864	53	8	)	)	PUNCT
ajbmeb-864	53	9	thatha	thatha	NOUN
ajbmeb-864	53	10	:	:	PUNCT
ajbmeb-864	53	11	"	"	PUNCT
ajbmeb-864	53	12	the	the	DET
ajbmeb-864	53	13	system	system	NOUN
ajbmeb-864	53	14	through	through	ADP
ajbmeb-864	53	15	which	which	PRON
ajbmeb-864	53	16	companies	company	NOUN
ajbmeb-864	53	17	are	be	AUX
ajbmeb-864	53	18	managed	manage	VERB
ajbmeb-864	53	19	and	and	CCONJ
ajbmeb-864	53	20	their	their	PRON
ajbmeb-864	53	21	business	business	NOUN
ajbmeb-864	53	22	controlled	control	VERB
ajbmeb-864	53	23	.	.	PUNCT
ajbmeb-864	54	1	corporate	corporate	ADJ
ajbmeb-864	54	2	governance	governance	NOUN
ajbmeb-864	54	3	is	be	AUX
ajbmeb-864	54	4	the	the	DET
ajbmeb-864	54	5	art	art	NOUN
ajbmeb-864	54	6	of	of	ADP
ajbmeb-864	54	7	managing	manage	VERB
ajbmeb-864	54	8	a	a	DET
ajbmeb-864	54	9	network	network	NOUN
ajbmeb-864	54	10	of	of	ADP
ajbmeb-864	54	11	relationships	relationship	NOUN
ajbmeb-864	54	12	between	between	ADP
ajbmeb-864	54	13	various	various	ADJ
ajbmeb-864	54	14	parties	party	NOUN
ajbmeb-864	54	15	and	and	CCONJ
ajbmeb-864	54	16	stakeholders	stakeholder	NOUN
ajbmeb-864	54	17	,	,	PUNCT
ajbmeb-864	54	18	through	through	ADP
ajbmeb-864	54	19	corporate	corporate	ADJ
ajbmeb-864	54	20	strategies	strategy	NOUN
ajbmeb-864	54	21	and	and	CCONJ
ajbmeb-864	54	22	performance	performance	NOUN
ajbmeb-864	54	23	,	,	PUNCT
ajbmeb-864	54	24	which	which	PRON
ajbmeb-864	54	25	from	from	ADP
ajbmeb-864	54	26	during	during	ADP
ajbmeb-864	54	27	the	the	DET
ajbmeb-864	54	28	division	division	NOUN
ajbmeb-864	54	29	of	of	ADP
ajbmeb-864	54	30	powers	power	NOUN
ajbmeb-864	54	31	and	and	CCONJ
ajbmeb-864	54	32	responsibilities	responsibility	NOUN
ajbmeb-864	54	33	between	between	ADP
ajbmeb-864	54	34	the	the	DET
ajbmeb-864	54	35	parties	party	NOUN
ajbmeb-864	54	36	.	.	PUNCT
ajbmeb-864	55	1	(	(	PUNCT
ajbmeb-864	55	2	suleiman	suleiman	PROPN
ajbmeb-864	55	3	,	,	PUNCT
ajbmeb-864	55	4	muhammad	muhammad	PROPN
ajbmeb-864	55	5	mustafa	mustafa	PROPN
ajbmeb-864	55	6	,	,	PUNCT
ajbmeb-864	55	7	2008,p	2008,p	NUM
ajbmeb-864	55	8	.	.	PUNCT
ajbmeb-864	56	1	5	5	NUM
ajbmeb-864	56	2	.	.	PUNCT
ajbmeb-864	57	1	and	and	CCONJ
ajbmeb-864	57	2	there	there	PRON
ajbmeb-864	57	3	are	be	VERB
ajbmeb-864	57	4	those	those	PRON
ajbmeb-864	57	5	who	who	PRON
ajbmeb-864	57	6	know	know	VERB
ajbmeb-864	57	7	:	:	PUNCT
ajbmeb-864	57	8	“	"	PUNCT
ajbmeb-864	57	9	an	an	DET
ajbmeb-864	57	10	integrated	integrated	ADJ
ajbmeb-864	57	11	system	system	NOUN
ajbmeb-864	57	12	of	of	ADP
ajbmeb-864	57	13	financial	financial	ADJ
ajbmeb-864	57	14	and	and	CCONJ
ajbmeb-864	57	15	non	non	ADJ
ajbmeb-864	57	16	-	-	ADJ
ajbmeb-864	57	17	financial	financial	ADJ
ajbmeb-864	57	18	control	control	NOUN
ajbmeb-864	57	19	through	through	ADP
ajbmeb-864	57	20	which	which	PRON
ajbmeb-864	57	21	the	the	DET
ajbmeb-864	57	22	company	company	NOUN
ajbmeb-864	57	23	is	be	AUX
ajbmeb-864	57	24	managed	manage	VERB
ajbmeb-864	57	25	and	and	CCONJ
ajbmeb-864	57	26	monitored	monitor	VERB
ajbmeb-864	57	27	in	in	ADP
ajbmeb-864	57	28	order	order	NOUN
ajbmeb-864	57	29	to	to	PART
ajbmeb-864	57	30	achieve	achieve	VERB
ajbmeb-864	57	31	its	its	PRON
ajbmeb-864	57	32	objectives	objective	NOUN
ajbmeb-864	57	33	and	and	CCONJ
ajbmeb-864	57	34	adhere	adhere	VERB
ajbmeb-864	57	35	to	to	ADP
ajbmeb-864	57	36	standards	standard	NOUN
ajbmeb-864	57	37	of	of	ADP
ajbmeb-864	57	38	integrity	integrity	NOUN
ajbmeb-864	57	39	and	and	CCONJ
ajbmeb-864	57	40	transparency	transparency	NOUN
ajbmeb-864	57	41	.	.	PUNCT
ajbmeb-864	58	1	from	from	ADP
ajbmeb-864	58	2	the	the	DET
ajbmeb-864	58	3	previous	previous	ADJ
ajbmeb-864	58	4	definitions	definition	NOUN
ajbmeb-864	58	5	,	,	PUNCT
ajbmeb-864	58	6	it	it	PRON
ajbmeb-864	58	7	can	can	AUX
ajbmeb-864	58	8	be	be	AUX
ajbmeb-864	58	9	said	say	VERB
ajbmeb-864	58	10	:	:	PUNCT
ajbmeb-864	58	11	the	the	DET
ajbmeb-864	58	12	corporate	corporate	ADJ
ajbmeb-864	58	13	governance	governance	NOUN
ajbmeb-864	58	14	is	be	AUX
ajbmeb-864	58	15	that	that	DET
ajbmeb-864	58	16	system	system	NOUN
ajbmeb-864	58	17	that	that	PRON
ajbmeb-864	58	18	was	be	AUX
ajbmeb-864	58	19	concerned	concern	VERB
ajbmeb-864	58	20	with	with	ADP
ajbmeb-864	58	21	developing	develop	VERB
ajbmeb-864	58	22	the	the	DET
ajbmeb-864	58	23	applications	application	NOUN
ajbmeb-864	58	24	and	and	CCONJ
ajbmeb-864	58	25	sound	sound	NOUN
ajbmeb-864	58	26	practices	practice	NOUN
ajbmeb-864	58	27	for	for	ADP
ajbmeb-864	58	28	those	those	PRON
ajbmeb-864	58	29	in	in	ADP
ajbmeb-864	58	30	charge	charge	NOUN
ajbmeb-864	58	31	of	of	ADP
ajbmeb-864	58	32	managing	manage	VERB
ajbmeb-864	58	33	and	and	CCONJ
ajbmeb-864	58	34	organizing	organize	VERB
ajbmeb-864	58	35	the	the	DET
ajbmeb-864	58	36	company	company	NOUN
ajbmeb-864	58	37	,	,	PUNCT
ajbmeb-864	58	38	in	in	ADP
ajbmeb-864	58	39	a	a	DET
ajbmeb-864	58	40	manner	manner	NOUN
ajbmeb-864	58	41	that	that	PRON
ajbmeb-864	58	42	preserves	preserve	VERB
ajbmeb-864	58	43	the	the	DET
ajbmeb-864	58	44	rights	right	NOUN
ajbmeb-864	58	45	of	of	ADP
ajbmeb-864	58	46	shareholders	shareholder	NOUN
ajbmeb-864	58	47	,	,	PUNCT
ajbmeb-864	58	48	bond	bond	NOUN
ajbmeb-864	58	49	holders	holder	NOUN
ajbmeb-864	58	50	,	,	PUNCT
ajbmeb-864	58	51	company	company	NOUN
ajbmeb-864	58	52	employees	employee	NOUN
ajbmeb-864	58	53	,	,	PUNCT
ajbmeb-864	58	54	stakeholders	stakeholder	NOUN
ajbmeb-864	58	55	and	and	CCONJ
ajbmeb-864	58	56	others	other	NOUN
ajbmeb-864	58	57	,	,	PUNCT
ajbmeb-864	58	58	through	through	ADP
ajbmeb-864	58	59	the	the	DET
ajbmeb-864	58	60	implementation	implementation	NOUN
ajbmeb-864	58	61	of	of	ADP
ajbmeb-864	58	62	formulas	formula	NOUN
ajbmeb-864	58	63	for	for	ADP
ajbmeb-864	58	64	the	the	DET
ajbmeb-864	58	65	relations	relation	NOUN
ajbmeb-864	58	66	that	that	PRON
ajbmeb-864	58	67	link	link	VERB
ajbmeb-864	58	68	them	they	PRON
ajbmeb-864	58	69	using	use	VERB
ajbmeb-864	58	70	sound	sound	ADJ
ajbmeb-864	58	71	financial	financial	ADJ
ajbmeb-864	58	72	and	and	CCONJ
ajbmeb-864	58	73	accounting	accounting	NOUN
ajbmeb-864	58	74	tools	tool	NOUN
ajbmeb-864	58	75	in	in	ADP
ajbmeb-864	58	76	accordance	accordance	NOUN
ajbmeb-864	58	77	with	with	ADP
ajbmeb-864	58	78	disclosure	disclosure	NOUN
ajbmeb-864	58	79	and	and	CCONJ
ajbmeb-864	58	80	transparency	transparency	NOUN
ajbmeb-864	58	81	american	american	PROPN
ajbmeb-864	58	82	journal	journal	PROPN
ajbmeb-864	58	83	of	of	ADP
ajbmeb-864	58	84	business	business	NOUN
ajbmeb-864	58	85	management	management	NOUN
ajbmeb-864	58	86	,	,	PUNCT
ajbmeb-864	58	87	economics	economic	NOUN
ajbmeb-864	58	88	and	and	CCONJ
ajbmeb-864	58	89	banking	banking	NOUN
ajbmeb-864	58	90	volume	volume	NOUN
ajbmeb-864	58	91	12	12	NUM
ajbmeb-864	58	92	may	may	PROPN
ajbmeb-864	58	93	,	,	PUNCT
ajbmeb-864	58	94	2023	2023	NUM
ajbmeb-864	58	95	p	p	NOUN
ajbmeb-864	59	1	a	a	PRON
ajbmeb-864	59	2	g	g	NOUN
ajbmeb-864	59	3	e	e	NOUN
ajbmeb-864	60	1	|	|	NOUN
ajbmeb-864	60	2	168	168	NUM
ajbmeb-864	60	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-864	60	4	standards	standard	NOUN
ajbmeb-864	60	5	.	.	PUNCT
ajbmeb-864	61	1	therefore	therefore	ADV
ajbmeb-864	61	2	,	,	PUNCT
ajbmeb-864	61	3	every	every	DET
ajbmeb-864	61	4	company	company	NOUN
ajbmeb-864	61	5	should	should	AUX
ajbmeb-864	61	6	aim	aim	VERB
ajbmeb-864	61	7	to	to	PART
ajbmeb-864	61	8	achieve	achieve	VERB
ajbmeb-864	61	9	growth	growth	NOUN
ajbmeb-864	61	10	and	and	CCONJ
ajbmeb-864	61	11	continuity	continuity	NOUN
ajbmeb-864	61	12	and	and	CCONJ
ajbmeb-864	61	13	ensure	ensure	VERB
ajbmeb-864	61	14	a	a	DET
ajbmeb-864	61	15	continuous	continuous	ADJ
ajbmeb-864	61	16	process	process	NOUN
ajbmeb-864	61	17	of	of	ADP
ajbmeb-864	61	18	creating	create	VERB
ajbmeb-864	61	19	appropriate	appropriate	ADJ
ajbmeb-864	61	20	values	value	NOUN
ajbmeb-864	61	21	for	for	ADP
ajbmeb-864	61	22	the	the	DET
ajbmeb-864	61	23	sum	sum	NOUN
ajbmeb-864	61	24	of	of	ADP
ajbmeb-864	61	25	its	its	PRON
ajbmeb-864	61	26	internal	internal	ADJ
ajbmeb-864	61	27	units	unit	NOUN
ajbmeb-864	61	28	and	and	CCONJ
ajbmeb-864	61	29	external	external	ADJ
ajbmeb-864	61	30	it	it	PRON
ajbmeb-864	61	31	has	have	AUX
ajbmeb-864	61	32	,	,	PUNCT
ajbmeb-864	61	33	in	in	ADP
ajbmeb-864	61	34	addition	addition	NOUN
ajbmeb-864	61	35	to	to	ADP
ajbmeb-864	61	36	ensuring	ensure	VERB
ajbmeb-864	61	37	respect	respect	NOUN
ajbmeb-864	61	38	for	for	ADP
ajbmeb-864	61	39	the	the	DET
ajbmeb-864	61	40	legislative	legislative	ADJ
ajbmeb-864	61	41	rules	rule	NOUN
ajbmeb-864	61	42	and	and	CCONJ
ajbmeb-864	61	43	work	work	NOUN
ajbmeb-864	61	44	ethics	ethic	NOUN
ajbmeb-864	61	45	within	within	ADP
ajbmeb-864	61	46	them	they	PRON
ajbmeb-864	61	47	,	,	PUNCT
ajbmeb-864	61	48	to	to	PART
ajbmeb-864	61	49	adhere	adhere	VERB
ajbmeb-864	61	50	to	to	ADP
ajbmeb-864	61	51	the	the	DET
ajbmeb-864	61	52	application	application	NOUN
ajbmeb-864	61	53	of	of	ADP
ajbmeb-864	61	54	the	the	DET
ajbmeb-864	61	55	concept	concept	NOUN
ajbmeb-864	61	56	of	of	ADP
ajbmeb-864	61	57	governance	governance	NOUN
ajbmeb-864	61	58	,	,	PUNCT
ajbmeb-864	61	59	which	which	PRON
ajbmeb-864	61	60	means	mean	VERB
ajbmeb-864	61	61	a	a	DET
ajbmeb-864	61	62	set	set	NOUN
ajbmeb-864	61	63	of	of	ADP
ajbmeb-864	61	64	internal	internal	ADJ
ajbmeb-864	61	65	systems	system	NOUN
ajbmeb-864	61	66	,	,	PUNCT
ajbmeb-864	61	67	policies	policy	NOUN
ajbmeb-864	61	68	and	and	CCONJ
ajbmeb-864	61	69	laws	law	NOUN
ajbmeb-864	61	70	that	that	PRON
ajbmeb-864	61	71	aim	aim	VERB
ajbmeb-864	61	72	to	to	PART
ajbmeb-864	61	73	achieve	achieve	VERB
ajbmeb-864	61	74	its	its	PRON
ajbmeb-864	61	75	strategic	strategic	ADJ
ajbmeb-864	61	76	objectives.(suleiman	objectives.(suleiman	NOUN
ajbmeb-864	61	77	,	,	PUNCT
ajbmeb-864	61	78	muhammad	muhammad	PROPN
ajbmeb-864	61	79	mustafa	mustafa	PROPN
ajbmeb-864	61	80	,	,	PUNCT
ajbmeb-864	61	81	2009,p	2009,p	NUM
ajbmeb-864	61	82	.	.	PUNCT
ajbmeb-864	61	83	13	13	NUM
ajbmeb-864	61	84	)	)	PUNCT
ajbmeb-864	61	85	.	.	PUNCT
ajbmeb-864	62	1	third	third	ADJ
ajbmeb-864	62	2	governance	governance	NOUN
ajbmeb-864	62	3	characteristics	characteristic	NOUN
ajbmeb-864	62	4	and	and	CCONJ
ajbmeb-864	62	5	pillars	pillar	NOUN
ajbmeb-864	62	6	(	(	PUNCT
ajbmeb-864	62	7	victory	victory	NOUN
ajbmeb-864	62	8	,	,	PUNCT
ajbmeb-864	62	9	ali	ali	PROPN
ajbmeb-864	62	10	,	,	PUNCT
ajbmeb-864	62	11	abdul	abdul	PROPN
ajbmeb-864	62	12	wahaband	wahaband	PROPN
ajbmeb-864	62	13	others	other	NOUN
ajbmeb-864	62	14	,	,	PUNCT
ajbmeb-864	62	15	2007,p	2007,p	NUM
ajbmeb-864	62	16	.	.	X
ajbmeb-864	62	17	1112	1112	NUM
ajbmeb-864	62	18	)	)	PUNCT
ajbmeb-864	62	19	.	.	PUNCT
ajbmeb-864	63	1	1	1	NUM
ajbmeb-864	63	2	-	-	PUNCT
ajbmeb-864	63	3	governance	governance	NOUN
ajbmeb-864	63	4	features	feature	NOUN
ajbmeb-864	63	5	:	:	PUNCT
ajbmeb-864	63	6	they	they	PRON
ajbmeb-864	63	7	are	be	AUX
ajbmeb-864	63	8	the	the	DET
ajbmeb-864	63	9	features	feature	NOUN
ajbmeb-864	63	10	that	that	PRON
ajbmeb-864	63	11	must	must	AUX
ajbmeb-864	63	12	be	be	AUX
ajbmeb-864	63	13	available	available	ADJ
ajbmeb-864	63	14	in	in	ADP
ajbmeb-864	63	15	corporate	corporate	ADJ
ajbmeb-864	63	16	governance	governance	NOUN
ajbmeb-864	63	17	and	and	CCONJ
ajbmeb-864	63	18	help	help	VERB
ajbmeb-864	63	19	to	to	PART
ajbmeb-864	63	20	integrate	integrate	VERB
ajbmeb-864	63	21	their	their	PRON
ajbmeb-864	63	22	intellectual	intellectual	ADJ
ajbmeb-864	63	23	aspects	aspect	NOUN
ajbmeb-864	63	24	.	.	PUNCT
ajbmeb-864	64	1	the	the	DET
ajbmeb-864	64	2	term	term	NOUN
ajbmeb-864	64	3	governance	governance	NOUN
ajbmeb-864	64	4	includes	include	VERB
ajbmeb-864	64	5	the	the	DET
ajbmeb-864	64	6	following	following	ADJ
ajbmeb-864	64	7	characteristics	characteristic	NOUN
ajbmeb-864	64	8	:	:	PUNCT
ajbmeb-864	64	9	independence	independence	NOUN
ajbmeb-864	64	10	:	:	PUNCT
ajbmeb-864	64	11	is	be	AUX
ajbmeb-864	64	12	the	the	DET
ajbmeb-864	64	13	characteristic	characteristic	ADJ
ajbmeb-864	64	14	that	that	PRON
ajbmeb-864	64	15	reduce	reduce	VERB
ajbmeb-864	64	16	or	or	CCONJ
ajbmeb-864	64	17	eliminate	eliminate	VERB
ajbmeb-864	64	18	conflicts	conflict	NOUN
ajbmeb-864	64	19	of	of	ADP
ajbmeb-864	64	20	interest	interest	NOUN
ajbmeb-864	64	21	such	such	ADJ
ajbmeb-864	64	22	as	as	ADP
ajbmeb-864	64	23	the	the	DET
ajbmeb-864	64	24	dominance	dominance	NOUN
ajbmeb-864	64	25	of	of	ADP
ajbmeb-864	64	26	a	a	DET
ajbmeb-864	64	27	chief	chief	ADJ
ajbmeb-864	64	28	influence	influence	NOUN
ajbmeb-864	64	29	on	on	ADP
ajbmeb-864	64	30	the	the	DET
ajbmeb-864	64	31	company	company	NOUN
ajbmeb-864	64	32	or	or	CCONJ
ajbmeb-864	64	33	a	a	DET
ajbmeb-864	64	34	large	large	ADJ
ajbmeb-864	64	35	shareholder	shareholder	NOUN
ajbmeb-864	64	36	on	on	ADP
ajbmeb-864	64	37	the	the	DET
ajbmeb-864	64	38	board	board	NOUN
ajbmeb-864	64	39	of	of	ADP
ajbmeb-864	64	40	directors	director	NOUN
ajbmeb-864	64	41	,	,	PUNCT
ajbmeb-864	64	42	and	and	CCONJ
ajbmeb-864	64	43	this	this	DET
ajbmeb-864	64	44	mechanism	mechanism	NOUN
ajbmeb-864	64	45	starts	start	VERB
ajbmeb-864	64	46	from	from	ADP
ajbmeb-864	64	47	how	how	SCONJ
ajbmeb-864	64	48	to	to	PART
ajbmeb-864	64	49	form	form	VERB
ajbmeb-864	64	50	boards	board	NOUN
ajbmeb-864	64	51	and	and	CCONJ
ajbmeb-864	64	52	appoint	appoint	NOUN
ajbmeb-864	64	53	committees	committee	NOUN
ajbmeb-864	64	54	to	to	ADP
ajbmeb-864	64	55	appointing	appoint	VERB
ajbmeb-864	64	56	an	an	DET
ajbmeb-864	64	57	auditor	auditor	NOUN
ajbmeb-864	64	58	,	,	PUNCT
ajbmeb-864	64	59	so	so	SCONJ
ajbmeb-864	64	60	that	that	SCONJ
ajbmeb-864	64	61	it	it	PRON
ajbmeb-864	64	62	does	do	AUX
ajbmeb-864	64	63	not	not	PART
ajbmeb-864	64	64	allow	allow	VERB
ajbmeb-864	64	65	any	any	DET
ajbmeb-864	64	66	influence	influence	NOUN
ajbmeb-864	64	67	on	on	ADP
ajbmeb-864	64	68	the	the	DET
ajbmeb-864	64	69	decisions	decision	NOUN
ajbmeb-864	64	70	of	of	ADP
ajbmeb-864	64	71	the	the	DET
ajbmeb-864	64	72	board	board	NOUN
ajbmeb-864	64	73	of	of	ADP
ajbmeb-864	64	74	directors	director	NOUN
ajbmeb-864	64	75	and	and	CCONJ
ajbmeb-864	64	76	the	the	DET
ajbmeb-864	64	77	company	company	NOUN
ajbmeb-864	64	78	's	's	PART
ajbmeb-864	64	79	business	business	NOUN
ajbmeb-864	64	80	.	.	PUNCT
ajbmeb-864	65	1	bjustice	bjustice	NOUN
ajbmeb-864	65	2	and	and	CCONJ
ajbmeb-864	65	3	fairness	fairness	NOUN
ajbmeb-864	65	4	:	:	PUNCT
ajbmeb-864	65	5	it	it	PRON
ajbmeb-864	65	6	is	be	AUX
ajbmeb-864	65	7	the	the	DET
ajbmeb-864	65	8	respect	respect	NOUN
ajbmeb-864	65	9	and	and	CCONJ
ajbmeb-864	65	10	recognition	recognition	NOUN
ajbmeb-864	65	11	of	of	ADP
ajbmeb-864	65	12	the	the	DET
ajbmeb-864	65	13	rights	right	NOUN
ajbmeb-864	65	14	of	of	ADP
ajbmeb-864	65	15	all	all	DET
ajbmeb-864	65	16	parties	party	NOUN
ajbmeb-864	65	17	with	with	ADP
ajbmeb-864	65	18	interests	interest	NOUN
ajbmeb-864	65	19	in	in	ADP
ajbmeb-864	65	20	a	a	DET
ajbmeb-864	65	21	manner	manner	NOUN
ajbmeb-864	65	22	that	that	PRON
ajbmeb-864	65	23	ensures	ensure	VERB
ajbmeb-864	65	24	equality	equality	NOUN
ajbmeb-864	65	25	between	between	ADP
ajbmeb-864	65	26	them	they	PRON
ajbmeb-864	65	27	,	,	PUNCT
ajbmeb-864	65	28	and	and	CCONJ
ajbmeb-864	65	29	among	among	ADP
ajbmeb-864	65	30	these	these	DET
ajbmeb-864	65	31	parties	party	NOUN
ajbmeb-864	65	32	are	be	AUX
ajbmeb-864	65	33	the	the	DET
ajbmeb-864	65	34	interests	interest	NOUN
ajbmeb-864	65	35	of	of	ADP
ajbmeb-864	65	36	the	the	DET
ajbmeb-864	65	37	minority	minority	NOUN
ajbmeb-864	65	38	shareholders	shareholder	NOUN
ajbmeb-864	65	39	.	.	PUNCT
ajbmeb-864	66	1	accountability	accountability	NOUN
ajbmeb-864	66	2	:	:	PUNCT
ajbmeb-864	66	3	the	the	DET
ajbmeb-864	66	4	corporate	corporate	ADJ
ajbmeb-864	66	5	governance	governance	NOUN
ajbmeb-864	66	6	system	system	NOUN
ajbmeb-864	66	7	allows	allow	VERB
ajbmeb-864	66	8	the	the	DET
ajbmeb-864	66	9	board	board	NOUN
ajbmeb-864	66	10	of	of	ADP
ajbmeb-864	66	11	directors	director	NOUN
ajbmeb-864	66	12	to	to	PART
ajbmeb-864	66	13	be	be	AUX
ajbmeb-864	66	14	held	hold	VERB
ajbmeb-864	66	15	accountable	accountable	ADJ
ajbmeb-864	66	16	to	to	ADP
ajbmeb-864	66	17	shareholders	shareholder	NOUN
ajbmeb-864	66	18	monitor	monitor	VERB
ajbmeb-864	66	19	management	management	NOUN
ajbmeb-864	66	20	and	and	CCONJ
ajbmeb-864	66	21	provide	provide	VERB
ajbmeb-864	66	22	advice	advice	NOUN
ajbmeb-864	66	23	and	and	CCONJ
ajbmeb-864	66	24	guidance	guidance	NOUN
ajbmeb-864	66	25	to	to	ADP
ajbmeb-864	66	26	the	the	DET
ajbmeb-864	66	27	board	board	NOUN
ajbmeb-864	66	28	of	of	ADP
ajbmeb-864	66	29	directors	director	NOUN
ajbmeb-864	66	30	on	on	ADP
ajbmeb-864	66	31	how	how	SCONJ
ajbmeb-864	66	32	to	to	PART
ajbmeb-864	66	33	set	set	VERB
ajbmeb-864	66	34	strategies	strategy	NOUN
ajbmeb-864	66	35	and	and	CCONJ
ajbmeb-864	66	36	objectives	objective	NOUN
ajbmeb-864	66	37	.	.	PUNCT
ajbmeb-864	67	1	to	to	PART
ajbmeb-864	67	2	achieve	achieve	VERB
ajbmeb-864	67	3	this	this	PRON
ajbmeb-864	67	4	,	,	PUNCT
ajbmeb-864	67	5	effective	effective	ADJ
ajbmeb-864	67	6	mechanisms	mechanism	NOUN
ajbmeb-864	67	7	must	must	AUX
ajbmeb-864	67	8	be	be	AUX
ajbmeb-864	67	9	in	in	ADP
ajbmeb-864	67	10	place	place	NOUN
ajbmeb-864	67	11	that	that	PRON
ajbmeb-864	67	12	allow	allow	VERB
ajbmeb-864	67	13	employees	employee	NOUN
ajbmeb-864	67	14	to	to	PART
ajbmeb-864	67	15	be	be	AUX
ajbmeb-864	67	16	held	hold	VERB
ajbmeb-864	67	17	accountable	accountable	ADJ
ajbmeb-864	67	18	and	and	CCONJ
ajbmeb-864	67	19	to	to	PART
ajbmeb-864	67	20	punish	punish	VERB
ajbmeb-864	67	21	executive	executive	ADJ
ajbmeb-864	67	22	members	member	NOUN
ajbmeb-864	67	23	and	and	CCONJ
ajbmeb-864	67	24	members	member	NOUN
ajbmeb-864	67	25	of	of	ADP
ajbmeb-864	67	26	the	the	DET
ajbmeb-864	67	27	publican	publican	PROPN
ajbmeb-864	67	28	board	board	PROPN
ajbmeb-864	67	29	of	of	ADP
ajbmeb-864	67	30	directors	director	NOUN
ajbmeb-864	67	31	,	,	PUNCT
ajbmeb-864	67	32	and	and	CCONJ
ajbmeb-864	67	33	to	to	PART
ajbmeb-864	67	34	achieve	achieve	VERB
ajbmeb-864	67	35	transparency	transparency	NOUN
ajbmeb-864	67	36	and	and	CCONJ
ajbmeb-864	67	37	fair	fair	ADJ
ajbmeb-864	67	38	dealing	deal	VERB
ajbmeb-864	67	39	in	in	ADP
ajbmeb-864	67	40	shares	share	NOUN
ajbmeb-864	67	41	by	by	ADP
ajbmeb-864	67	42	members	member	NOUN
ajbmeb-864	67	43	of	of	ADP
ajbmeb-864	67	44	the	the	DET
ajbmeb-864	67	45	board	board	NOUN
ajbmeb-864	67	46	of	of	ADP
ajbmeb-864	67	47	directors	director	NOUN
ajbmeb-864	67	48	.	.	PUNCT
ajbmeb-864	68	1	2	2	NUM
ajbmeb-864	68	2	-	-	PUNCT
ajbmeb-864	68	3	governance	governance	NOUN
ajbmeb-864	68	4	pillars	pillar	NOUN
ajbmeb-864	68	5	:	:	PUNCT
ajbmeb-864	68	6	corporate	corporate	ADJ
ajbmeb-864	68	7	governance	governance	NOUN
ajbmeb-864	68	8	rests	rest	VERB
ajbmeb-864	68	9	on	on	ADP
ajbmeb-864	68	10	three	three	NUM
ajbmeb-864	68	11	main	main	ADJ
ajbmeb-864	68	12	pillars	pillar	NOUN
ajbmeb-864	68	13	,	,	PUNCT
ajbmeb-864	68	14	which	which	PRON
ajbmeb-864	68	15	are	be	AUX
ajbmeb-864	68	16	:	:	PUNCT
ajbmeb-864	68	17	for	for	ADP
ajbmeb-864	68	18	the	the	DET
ajbmeb-864	68	19	following	following	NOUN
ajbmeb-864	68	20	:	:	PUNCT
ajbmeb-864	68	21	ethical	ethical	ADJ
ajbmeb-864	68	22	behavior	behavior	NOUN
ajbmeb-864	68	23	:	:	PUNCT
ajbmeb-864	68	24	which	which	PRON
ajbmeb-864	68	25	ensuring	ensure	VERB
ajbmeb-864	68	26	behavioral	behavioral	ADJ
ajbmeb-864	68	27	commitment	commitment	NOUN
ajbmeb-864	68	28	by	by	ADP
ajbmeb-864	68	29	adhering	adhere	VERB
ajbmeb-864	68	30	to	to	ADP
ajbmeb-864	68	31	the	the	DET
ajbmeb-864	68	32	ethics	ethic	NOUN
ajbmeb-864	68	33	and	and	CCONJ
ajbmeb-864	68	34	rules	rule	NOUN
ajbmeb-864	68	35	of	of	ADP
ajbmeb-864	68	36	rational	rational	ADJ
ajbmeb-864	68	37	professional	professional	ADJ
ajbmeb-864	68	38	conduct	conduct	NOUN
ajbmeb-864	68	39	,	,	PUNCT
ajbmeb-864	68	40	balance	balance	NOUN
ajbmeb-864	68	41	in	in	ADP
ajbmeb-864	68	42	achieving	achieve	VERB
ajbmeb-864	68	43	the	the	DET
ajbmeb-864	68	44	interests	interest	NOUN
ajbmeb-864	68	45	of	of	ADP
ajbmeb-864	68	46	all	all	DET
ajbmeb-864	68	47	parties	party	NOUN
ajbmeb-864	68	48	associated	associate	VERB
ajbmeb-864	68	49	with	with	ADP
ajbmeb-864	68	50	the	the	DET
ajbmeb-864	68	51	company	company	NOUN
ajbmeb-864	68	52	,	,	PUNCT
ajbmeb-864	68	53	and	and	CCONJ
ajbmeb-864	68	54	transparency	transparency	NOUN
ajbmeb-864	68	55	when	when	SCONJ
ajbmeb-864	68	56	presenting	present	VERB
ajbmeb-864	68	57	financial	financial	ADJ
ajbmeb-864	68	58	information	information	NOUN
ajbmeb-864	68	59	.	.	PUNCT
ajbmeb-864	69	1	bcontrol	bcontrol	NOUN
ajbmeb-864	69	2	and	and	CCONJ
ajbmeb-864	69	3	accountability	accountability	NOUN
ajbmeb-864	69	4	:	:	PUNCT
ajbmeb-864	69	5	it	it	PRON
ajbmeb-864	69	6	is	be	AUX
ajbmeb-864	69	7	related	relate	VERB
ajbmeb-864	69	8	to	to	ADP
ajbmeb-864	69	9	activating	activate	VERB
ajbmeb-864	69	10	the	the	DET
ajbmeb-864	69	11	role	role	NOUN
ajbmeb-864	69	12	of	of	ADP
ajbmeb-864	69	13	shareholders	shareholder	NOUN
ajbmeb-864	69	14	and	and	CCONJ
ajbmeb-864	69	15	stakeholders	stakeholder	NOUN
ajbmeb-864	69	16	in	in	ADP
ajbmeb-864	69	17	corporate	corporate	ADJ
ajbmeb-864	69	18	governance	governance	NOUN
ajbmeb-864	69	19	,	,	PUNCT
ajbmeb-864	69	20	through	through	ADP
ajbmeb-864	69	21	their	their	PRON
ajbmeb-864	69	22	oversight	oversight	NOUN
ajbmeb-864	69	23	and	and	CCONJ
ajbmeb-864	69	24	accountability	accountability	NOUN
ajbmeb-864	69	25	.	.	PUNCT
ajbmeb-864	70	1	whereas	whereas	SCONJ
ajbmeb-864	70	2	parties	party	NOUN
ajbmeb-864	70	3	subject	subject	ADJ
ajbmeb-864	70	4	to	to	ADP
ajbmeb-864	70	5	accounting	account	VERB
ajbmeb-864	70	6	accountability	accountability	NOUN
ajbmeb-864	70	7	to	to	ADP
ajbmeb-864	70	8	shareholders	shareholder	NOUN
ajbmeb-864	70	9	and	and	CCONJ
ajbmeb-864	70	10	the	the	DET
ajbmeb-864	70	11	stakeholders	stakeholder	NOUN
ajbmeb-864	70	12	are	be	AUX
ajbmeb-864	70	13	mainly	mainly	ADV
ajbmeb-864	70	14	represented	represent	VERB
ajbmeb-864	70	15	in	in	ADP
ajbmeb-864	70	16	the	the	DET
ajbmeb-864	70	17	board	board	NOUN
ajbmeb-864	70	18	of	of	ADP
ajbmeb-864	70	19	directors	director	NOUN
ajbmeb-864	70	20	,	,	PUNCT
ajbmeb-864	70	21	subsidiary	subsidiary	NOUN
ajbmeb-864	70	22	committees	committee	NOUN
ajbmeb-864	70	23	such	such	ADJ
ajbmeb-864	70	24	as	as	ADP
ajbmeb-864	70	25	the	the	DET
ajbmeb-864	70	26	audit	audit	NOUN
ajbmeb-864	70	27	committee	committee	NOUN
ajbmeb-864	70	28	,	,	PUNCT
ajbmeb-864	70	29	senior	senior	ADJ
ajbmeb-864	70	30	management	management	NOUN
ajbmeb-864	70	31	,	,	PUNCT
ajbmeb-864	70	32	internal	internal	ADJ
ajbmeb-864	70	33	audit	audit	NOUN
ajbmeb-864	70	34	and	and	CCONJ
ajbmeb-864	70	35	external	external	ADJ
ajbmeb-864	70	36	audit	audit	NOUN
ajbmeb-864	70	37	.	.	PUNCT
ajbmeb-864	71	1	crisk	crisk	NOUN
ajbmeb-864	71	2	management	management	NOUN
ajbmeb-864	71	3	:	:	PUNCT
ajbmeb-864	71	4	it	it	PRON
ajbmeb-864	71	5	is	be	AUX
ajbmeb-864	71	6	related	relate	VERB
ajbmeb-864	71	7	to	to	PART
ajbmeb-864	71	8	risk	risk	VERB
ajbmeb-864	71	9	management	management	NOUN
ajbmeb-864	71	10	to	to	PART
ajbmeb-864	71	11	protect	protect	VERB
ajbmeb-864	71	12	its	its	PRON
ajbmeb-864	71	13	various	various	ADJ
ajbmeb-864	71	14	stakeholders	stakeholder	NOUN
ajbmeb-864	71	15	and	and	CCONJ
ajbmeb-864	71	16	raise	raise	VERB
ajbmeb-864	71	17	its	its	PRON
ajbmeb-864	71	18	financial	financial	ADJ
ajbmeb-864	71	19	performance	performance	NOUN
ajbmeb-864	71	20	.	.	PUNCT
ajbmeb-864	72	1	fourth	fourth	ADV
ajbmeb-864	72	2	:	:	PUNCT
ajbmeb-864	72	3	the	the	DET
ajbmeb-864	72	4	importance	importance	NOUN
ajbmeb-864	72	5	of	of	ADP
ajbmeb-864	72	6	governance	governance	NOUN
ajbmeb-864	72	7	:	:	PUNCT
ajbmeb-864	72	8	1the	1the	PRON
ajbmeb-864	72	9	importance	importance	NOUN
ajbmeb-864	72	10	of	of	ADP
ajbmeb-864	72	11	governance	governance	NOUN
ajbmeb-864	72	12	stem	stem	NOUN
ajbmeb-864	72	13	from	from	ADP
ajbmeb-864	72	14	bringing	bring	VERB
ajbmeb-864	72	15	a	a	DET
ajbmeb-864	72	16	range	range	NOUN
ajbmeb-864	72	17	of	of	ADP
ajbmeb-864	72	18	benefits	benefit	NOUN
ajbmeb-864	72	19	for	for	ADP
ajbmeb-864	72	20	the	the	DET
ajbmeb-864	72	21	company	company	NOUN
ajbmeb-864	72	22	and	and	CCONJ
ajbmeb-864	72	23	investor	investor	NOUN
ajbmeb-864	72	24	,	,	PUNCT
ajbmeb-864	72	25	the	the	DET
ajbmeb-864	72	26	state	state	NOUN
ajbmeb-864	72	27	,	,	PUNCT
ajbmeb-864	72	28	and	and	CCONJ
ajbmeb-864	72	29	the	the	DET
ajbmeb-864	72	30	economy	economy	NOUN
ajbmeb-864	72	31	in	in	ADP
ajbmeb-864	72	32	general	general	ADJ
ajbmeb-864	72	33	,	,	PUNCT
ajbmeb-864	72	34	where	where	SCONJ
ajbmeb-864	72	35	corruption	corruption	NOUN
ajbmeb-864	72	36	and	and	CCONJ
ajbmeb-864	72	37	mismanagement	mismanagement	NOUN
ajbmeb-864	72	38	are	be	AUX
ajbmeb-864	72	39	fought	fight	VERB
ajbmeb-864	72	40	,	,	PUNCT
ajbmeb-864	72	41	which	which	PRON
ajbmeb-864	72	42	leads	lead	VERB
ajbmeb-864	72	43	to	to	ADP
ajbmeb-864	72	44	the	the	DET
ajbmeb-864	72	45	reform	reform	NOUN
ajbmeb-864	72	46	of	of	ADP
ajbmeb-864	72	47	the	the	DET
ajbmeb-864	72	48	economy	economy	NOUN
ajbmeb-864	72	49	comp	comp	NOUN
ajbmeb-864	72	50	,	,	PUNCT
ajbmeb-864	72	51	reduce	reduce	VERB
ajbmeb-864	72	52	the	the	DET
ajbmeb-864	72	53	cost	cost	NOUN
ajbmeb-864	72	54	of	of	ADP
ajbmeb-864	72	55	the	the	DET
ajbmeb-864	72	56	capital	capital	NOUN
ajbmeb-864	72	57	,	,	PUNCT
ajbmeb-864	72	58	attracting	attract	VERB
ajbmeb-864	72	59	foreign	foreign	ADJ
ajbmeb-864	72	60	and	and	CCONJ
ajbmeb-864	72	61	local	local	ADJ
ajbmeb-864	72	62	investments	investment	NOUN
ajbmeb-864	72	63	,	,	PUNCT
ajbmeb-864	72	64	limiting	limit	VERB
ajbmeb-864	72	65	capital	capital	NOUN
ajbmeb-864	72	66	flight	flight	NOUN
ajbmeb-864	72	67	abroad	abroad	ADV
ajbmeb-864	72	68	,	,	PUNCT
ajbmeb-864	72	69	and	and	CCONJ
ajbmeb-864	72	70	ensuring	ensure	VERB
ajbmeb-864	72	71	a	a	DET
ajbmeb-864	72	72	return	return	NOUN
ajbmeb-864	72	73	for	for	ADP
ajbmeb-864	72	74	investors	investor	NOUN
ajbmeb-864	72	75	american	american	PROPN
ajbmeb-864	72	76	journal	journal	PROPN
ajbmeb-864	72	77	of	of	ADP
ajbmeb-864	72	78	business	business	NOUN
ajbmeb-864	72	79	management	management	NOUN
ajbmeb-864	72	80	,	,	PUNCT
ajbmeb-864	72	81	economics	economic	NOUN
ajbmeb-864	72	82	and	and	CCONJ
ajbmeb-864	72	83	banking	banking	NOUN
ajbmeb-864	72	84	volume	volume	NOUN
ajbmeb-864	72	85	12	12	NUM
ajbmeb-864	72	86	may	may	PROPN
ajbmeb-864	72	87	,	,	PUNCT
ajbmeb-864	72	88	2023	2023	NUM
ajbmeb-864	72	89	p	p	NOUN
ajbmeb-864	72	90	a	a	DET
ajbmeb-864	72	91	g	g	NOUN
ajbmeb-864	72	92	e	e	NOUN
ajbmeb-864	72	93	|	|	ADV
ajbmeb-864	72	94	169	169	NUM
ajbmeb-864	72	95	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-864	72	96	the	the	DET
ajbmeb-864	72	97	proper	proper	ADJ
ajbmeb-864	72	98	application	application	NOUN
ajbmeb-864	72	99	of	of	ADP
ajbmeb-864	72	100	the	the	DET
ajbmeb-864	72	101	principles	principle	NOUN
ajbmeb-864	72	102	of	of	ADP
ajbmeb-864	72	103	corporate	corporate	ADJ
ajbmeb-864	72	104	governance	governance	NOUN
ajbmeb-864	72	105	also	also	ADV
ajbmeb-864	72	106	helps	help	VERB
ajbmeb-864	72	107	to	to	PART
ajbmeb-864	72	108	achieve	achieve	VERB
ajbmeb-864	72	109	a	a	DET
ajbmeb-864	72	110	rate	rate	NOUN
ajbmeb-864	72	111	high	high	ADJ
ajbmeb-864	72	112	and	and	CCONJ
ajbmeb-864	72	113	sustainable	sustainable	ADJ
ajbmeb-864	72	114	growth	growth	NOUN
ajbmeb-864	72	115	that	that	PRON
ajbmeb-864	72	116	is	be	AUX
ajbmeb-864	72	117	equitable	equitable	ADJ
ajbmeb-864	72	118	because	because	SCONJ
ajbmeb-864	72	119	it	it	PRON
ajbmeb-864	72	120	leads	lead	VERB
ajbmeb-864	72	121	to:(abuselim	to:(abuselim	PROPN
ajbmeb-864	72	122	,	,	PUNCT
ajbmeb-864	72	123	khalil,2014	khalil,2014	PROPN
ajbmeb-864	72	124	,	,	PUNCT
ajbmeb-864	72	125	p.	p.	NOUN
ajbmeb-864	72	126	48	48	NUM
ajbmeb-864	72	127	)	)	PUNCT
ajbmeb-864	72	128	.	.	PUNCT
ajbmeb-864	73	1	a	a	PRON
ajbmeb-864	73	2	-	-	PUNCT
ajbmeb-864	73	3	activating	activate	VERB
ajbmeb-864	73	4	the	the	DET
ajbmeb-864	73	5	money	money	NOUN
ajbmeb-864	73	6	market	market	NOUN
ajbmeb-864	73	7	,	,	PUNCT
ajbmeb-864	73	8	mobilizing	mobilize	VERB
ajbmeb-864	73	9	savings	saving	NOUN
ajbmeb-864	73	10	,	,	PUNCT
ajbmeb-864	73	11	and	and	CCONJ
ajbmeb-864	73	12	raising	raise	VERB
ajbmeb-864	73	13	investment	investment	NOUN
ajbmeb-864	73	14	rates	rate	NOUN
ajbmeb-864	73	15	.	.	PUNCT
ajbmeb-864	74	1	b	b	X
ajbmeb-864	74	2	-	-	PUNCT
ajbmeb-864	74	3	increasing	increase	VERB
ajbmeb-864	74	4	the	the	DET
ajbmeb-864	74	5	ability	ability	NOUN
ajbmeb-864	74	6	of	of	ADP
ajbmeb-864	74	7	companies	company	NOUN
ajbmeb-864	74	8	to	to	PART
ajbmeb-864	74	9	obtain	obtain	VERB
ajbmeb-864	74	10	financing	financing	NOUN
ajbmeb-864	74	11	,	,	PUNCT
ajbmeb-864	74	12	and	and	CCONJ
ajbmeb-864	74	13	thus	thus	ADV
ajbmeb-864	74	14	the	the	DET
ajbmeb-864	74	15	possibility	possibility	NOUN
ajbmeb-864	74	16	of	of	ADP
ajbmeb-864	74	17	increasing	increase	VERB
ajbmeb-864	74	18	employment	employment	NOUN
ajbmeb-864	74	19	and	and	CCONJ
ajbmeb-864	74	20	employment	employment	NOUN
ajbmeb-864	74	21	opportunities	opportunity	NOUN
ajbmeb-864	74	22	within	within	ADP
ajbmeb-864	74	23	the	the	DET
ajbmeb-864	74	24	community	community	NOUN
ajbmeb-864	74	25	.	.	PUNCT
ajbmeb-864	75	1	c	c	X
ajbmeb-864	75	2	-	-	PUNCT
ajbmeb-864	75	3	encouraging	encourage	VERB
ajbmeb-864	75	4	the	the	DET
ajbmeb-864	75	5	growth	growth	NOUN
ajbmeb-864	75	6	of	of	ADP
ajbmeb-864	75	7	the	the	DET
ajbmeb-864	75	8	private	private	ADJ
ajbmeb-864	75	9	sector	sector	NOUN
ajbmeb-864	75	10	and	and	CCONJ
ajbmeb-864	75	11	supporting	support	VERB
ajbmeb-864	75	12	its	its	PRON
ajbmeb-864	75	13	competitiveness	competitiveness	NOUN
ajbmeb-864	75	14	.	.	PUNCT
ajbmeb-864	76	1	d	d	X
ajbmeb-864	76	2	-	-	PUNCT
ajbmeb-864	76	3	protection	protection	NOUN
ajbmeb-864	76	4	of	of	ADP
ajbmeb-864	76	5	minority	minority	NOUN
ajbmeb-864	76	6	rights	right	NOUN
ajbmeb-864	76	7	.	.	PUNCT
ajbmeb-864	77	1	h	h	NOUN
ajbmeb-864	77	2	-	-	PUNCT
ajbmeb-864	77	3	increase	increase	NOUN
ajbmeb-864	77	4	confidence	confidence	NOUN
ajbmeb-864	77	5	in	in	ADP
ajbmeb-864	77	6	the	the	DET
ajbmeb-864	77	7	national	national	ADJ
ajbmeb-864	77	8	economy	economy	NOUN
ajbmeb-864	77	9	.	.	PUNCT
ajbmeb-864	78	1	fifth	fifth	ADJ
ajbmeb-864	78	2	:	:	PUNCT
ajbmeb-864	78	3	the	the	DET
ajbmeb-864	78	4	importance	importance	NOUN
ajbmeb-864	78	5	of	of	ADP
ajbmeb-864	78	6	governance	governance	NOUN
ajbmeb-864	78	7	:	:	PUNCT
ajbmeb-864	78	8	many	many	ADJ
ajbmeb-864	78	9	studies	study	NOUN
ajbmeb-864	78	10	address	address	VERB
ajbmeb-864	78	11	the	the	DET
ajbmeb-864	78	12	objectives	objective	NOUN
ajbmeb-864	78	13	of	of	ADP
ajbmeb-864	78	14	corporate	corporate	ADJ
ajbmeb-864	78	15	governance	governance	NOUN
ajbmeb-864	78	16	,	,	PUNCT
ajbmeb-864	78	17	and	and	CCONJ
ajbmeb-864	78	18	it	it	PRON
ajbmeb-864	78	19	has	have	AUX
ajbmeb-864	78	20	been	be	AUX
ajbmeb-864	78	21	shown	show	VERB
ajbmeb-864	78	22	that	that	SCONJ
ajbmeb-864	78	23	it	it	PRON
ajbmeb-864	78	24	aims	aim	VERB
ajbmeb-864	78	25	to	to	PART
ajbmeb-864	78	26	achieve	achieve	VERB
ajbmeb-864	78	27	the	the	DET
ajbmeb-864	78	28	following:(ismail	following:(ismail	ADJ
ajbmeb-864	78	29	,	,	PUNCT
ajbmeb-864	78	30	mujbil	mujbil	VERB
ajbmeb-864	78	31	,	,	PUNCT
ajbmeb-864	78	32	2014	2014	NUM
ajbmeb-864	78	33	,	,	PUNCT
ajbmeb-864	78	34	p.	p.	NOUN
ajbmeb-864	78	35	50	50	NUM
ajbmeb-864	78	36	)	)	PUNCT
ajbmeb-864	78	37	ato	ato	NOUN
ajbmeb-864	78	38	separate	separate	ADJ
ajbmeb-864	78	39	between	between	ADP
ajbmeb-864	78	40	ownership	ownership	NOUN
ajbmeb-864	78	41	and	and	CCONJ
ajbmeb-864	78	42	management	management	NOUN
ajbmeb-864	78	43	and	and	CCONJ
ajbmeb-864	78	44	control	control	NOUN
ajbmeb-864	78	45	over	over	ADP
ajbmeb-864	78	46	it	it	PRON
ajbmeb-864	78	47	and	and	CCONJ
ajbmeb-864	78	48	its	its	PRON
ajbmeb-864	78	49	performance	performance	NOUN
ajbmeb-864	78	50	.	.	PUNCT
ajbmeb-864	79	1	b	b	X
ajbmeb-864	79	2	-	-	PUNCT
ajbmeb-864	79	3	improving	improve	VERB
ajbmeb-864	79	4	the	the	DET
ajbmeb-864	79	5	economic	economic	ADJ
ajbmeb-864	79	6	efficiency	efficiency	NOUN
ajbmeb-864	79	7	of	of	ADP
ajbmeb-864	79	8	companies	company	NOUN
ajbmeb-864	79	9	.	.	PUNCT
ajbmeb-864	80	1	c	c	X
ajbmeb-864	80	2	-	-	PUNCT
ajbmeb-864	80	3	find	find	VERB
ajbmeb-864	80	4	the	the	DET
ajbmeb-864	80	5	structure	structure	NOUN
ajbmeb-864	80	6	that	that	PRON
ajbmeb-864	80	7	identify	identify	VERB
ajbmeb-864	80	8	through	through	ADP
ajbmeb-864	80	9	which	which	PRON
ajbmeb-864	80	10	the	the	DET
ajbmeb-864	80	11	objectives	objective	NOUN
ajbmeb-864	80	12	of	of	ADP
ajbmeb-864	80	13	the	the	DET
ajbmeb-864	80	14	company	company	NOUN
ajbmeb-864	80	15	and	and	CCONJ
ajbmeb-864	80	16	the	the	DET
ajbmeb-864	80	17	methods	method	NOUN
ajbmeb-864	80	18	to	to	PART
ajbmeb-864	80	19	achieve	achieve	VERB
ajbmeb-864	80	20	those	those	DET
ajbmeb-864	80	21	objectives	objective	NOUN
ajbmeb-864	80	22	and	and	CCONJ
ajbmeb-864	80	23	follow	follow	VERB
ajbmeb-864	80	24	-	-	PUNCT
ajbmeb-864	80	25	up	up	NOUN
ajbmeb-864	80	26	.	.	PUNCT
ajbmeb-864	81	1	d	d	X
ajbmeb-864	81	2	-	-	PUNCT
ajbmeb-864	81	3	avoid	avoid	VERB
ajbmeb-864	81	4	mixing	mix	VERB
ajbmeb-864	81	5	the	the	DET
ajbmeb-864	81	6	duties	duty	NOUN
ajbmeb-864	81	7	and	and	CCONJ
ajbmeb-864	81	8	responsibilities	responsibility	NOUN
ajbmeb-864	81	9	of	of	ADP
ajbmeb-864	81	10	the	the	DET
ajbmeb-864	81	11	executive	executive	ADJ
ajbmeb-864	81	12	directors	director	NOUN
ajbmeb-864	81	13	,	,	PUNCT
ajbmeb-864	81	14	the	the	DET
ajbmeb-864	81	15	tasks	task	NOUN
ajbmeb-864	81	16	of	of	ADP
ajbmeb-864	81	17	the	the	DET
ajbmeb-864	81	18	board	board	NOUN
ajbmeb-864	81	19	of	of	ADP
ajbmeb-864	81	20	directors	director	NOUN
ajbmeb-864	81	21	and	and	CCONJ
ajbmeb-864	81	22	the	the	DET
ajbmeb-864	81	23	responsibilities	responsibility	NOUN
ajbmeb-864	81	24	of	of	ADP
ajbmeb-864	81	25	its	its	PRON
ajbmeb-864	81	26	members	member	NOUN
ajbmeb-864	81	27	.	.	PUNCT
ajbmeb-864	82	1	h	h	X
ajbmeb-864	82	2	-	-	PUNCT
ajbmeb-864	82	3	evaluate	evaluate	VERB
ajbmeb-864	82	4	the	the	DET
ajbmeb-864	82	5	performance	performance	NOUN
ajbmeb-864	82	6	of	of	ADP
ajbmeb-864	82	7	senior	senior	ADJ
ajbmeb-864	82	8	management	management	NOUN
ajbmeb-864	82	9	,	,	PUNCT
ajbmeb-864	82	10	enhance	enhance	VERB
ajbmeb-864	82	11	accountability	accountability	NOUN
ajbmeb-864	82	12	,	,	PUNCT
ajbmeb-864	82	13	and	and	CCONJ
ajbmeb-864	82	14	raise	raise	VERB
ajbmeb-864	82	15	the	the	DET
ajbmeb-864	82	16	degree	degree	NOUN
ajbmeb-864	82	17	of	of	ADP
ajbmeb-864	82	18	confidence	confidence	NOUN
ajbmeb-864	82	19	.	.	PUNCT
ajbmeb-864	83	1	and	and	CCONJ
ajbmeb-864	83	2	protecting	protect	VERB
ajbmeb-864	83	3	the	the	DET
ajbmeb-864	83	4	rights	right	NOUN
ajbmeb-864	83	5	of	of	ADP
ajbmeb-864	83	6	shareholders	shareholder	NOUN
ajbmeb-864	83	7	in	in	ADP
ajbmeb-864	83	8	general	general	ADJ
ajbmeb-864	83	9	,	,	PUNCT
ajbmeb-864	83	10	whether	whether	SCONJ
ajbmeb-864	83	11	a	a	DET
ajbmeb-864	83	12	minority	minority	NOUN
ajbmeb-864	83	13	or	or	CCONJ
ajbmeb-864	83	14	a	a	DET
ajbmeb-864	83	15	majority	majority	NOUN
ajbmeb-864	83	16	,	,	PUNCT
ajbmeb-864	83	17	and	and	CCONJ
ajbmeb-864	83	18	maximizing	maximize	VERB
ajbmeb-864	83	19	their	their	PRON
ajbmeb-864	83	20	returns	return	NOUN
ajbmeb-864	83	21	.	.	PUNCT
ajbmeb-864	84	1	g	g	NOUN
ajbmeb-864	84	2	-	-	PUNCT
ajbmeb-864	84	3	preventing	prevent	VERB
ajbmeb-864	84	4	the	the	DET
ajbmeb-864	84	5	exploitation	exploitation	NOUN
ajbmeb-864	84	6	of	of	ADP
ajbmeb-864	84	7	the	the	DET
ajbmeb-864	84	8	available	available	ADJ
ajbmeb-864	84	9	powers	power	NOUN
ajbmeb-864	84	10	from	from	ADP
ajbmeb-864	84	11	the	the	DET
ajbmeb-864	84	12	investigation	investigation	NOUN
ajbmeb-864	84	13	i	i	NOUN
ajbmeb-864	84	14	-	-	PUNCT
ajbmeb-864	84	15	legal	legal	ADJ
ajbmeb-864	84	16	gains	gain	NOUN
ajbmeb-864	84	17	and	and	CCONJ
ajbmeb-864	84	18	trading	trading	NOUN
ajbmeb-864	84	19	in	in	ADP
ajbmeb-864	84	20	the	the	DET
ajbmeb-864	84	21	interests	interest	NOUN
ajbmeb-864	84	22	of	of	ADP
ajbmeb-864	84	23	the	the	DET
ajbmeb-864	84	24	company	company	NOUN
ajbmeb-864	84	25	and	and	CCONJ
ajbmeb-864	84	26	shareholders	shareholder	NOUN
ajbmeb-864	84	27	and	and	CCONJ
ajbmeb-864	84	28	stakeholders	stakeholder	NOUN
ajbmeb-864	84	29	.	.	PUNCT
ajbmeb-864	85	1	the	the	DET
ajbmeb-864	85	2	second	second	ADJ
ajbmeb-864	85	3	axis	axis	NOUN
ajbmeb-864	85	4	:	:	PUNCT
ajbmeb-864	85	5	the	the	DET
ajbmeb-864	85	6	general	general	ADJ
ajbmeb-864	85	7	framework	framework	NOUN
ajbmeb-864	85	8	of	of	ADP
ajbmeb-864	85	9	the	the	DET
ajbmeb-864	85	10	concept	concept	NOUN
ajbmeb-864	85	11	of	of	ADP
ajbmeb-864	85	12	creative	creative	ADJ
ajbmeb-864	85	13	accounting	accounting	NOUN
ajbmeb-864	85	14	:	:	PUNCT
ajbmeb-864	85	15	or	or	CCONJ
ajbmeb-864	85	16	not	not	PART
ajbmeb-864	85	17	:	:	PUNCT
ajbmeb-864	85	18	the	the	DET
ajbmeb-864	85	19	emergence	emergence	NOUN
ajbmeb-864	85	20	and	and	CCONJ
ajbmeb-864	85	21	development	development	NOUN
ajbmeb-864	85	22	of	of	ADP
ajbmeb-864	85	23	creative	creative	ADJ
ajbmeb-864	85	24	accounting	accounting	NOUN
ajbmeb-864	85	25	:	:	PUNCT
ajbmeb-864	85	26	creative	creative	ADJ
ajbmeb-864	85	27	accounting	accounting	NOUN
ajbmeb-864	85	28	,	,	PUNCT
ajbmeb-864	85	29	or	or	CCONJ
ajbmeb-864	85	30	fraudulent	fraudulent	ADJ
ajbmeb-864	85	31	accounting	accounting	NOUN
ajbmeb-864	85	32	,	,	PUNCT
ajbmeb-864	85	33	as	as	SCONJ
ajbmeb-864	85	34	some	some	PRON
ajbmeb-864	85	35	call	call	VERB
ajbmeb-864	85	36	it	it	PRON
ajbmeb-864	85	37	,	,	PUNCT
ajbmeb-864	85	38	is	be	AUX
ajbmeb-864	85	39	an	an	DET
ajbmeb-864	85	40	event	event	NOUN
ajbmeb-864	85	41	born	bear	VERB
ajbmeb-864	85	42	in	in	ADP
ajbmeb-864	85	43	the	the	DET
ajbmeb-864	85	44	eighties	eighty	NOUN
ajbmeb-864	85	45	of	of	ADP
ajbmeb-864	85	46	the	the	DET
ajbmeb-864	85	47	last	last	ADJ
ajbmeb-864	85	48	century	century	NOUN
ajbmeb-864	85	49	,	,	PUNCT
ajbmeb-864	85	50	and	and	CCONJ
ajbmeb-864	85	51	it	it	PRON
ajbmeb-864	85	52	may	may	AUX
ajbmeb-864	85	53	have	have	AUX
ajbmeb-864	85	54	started	start	VERB
ajbmeb-864	85	55	when	when	SCONJ
ajbmeb-864	85	56	companies	company	NOUN
ajbmeb-864	85	57	faced	face	VERB
ajbmeb-864	85	58	difficulties	difficulty	NOUN
ajbmeb-864	85	59	in	in	ADP
ajbmeb-864	85	60	the	the	DET
ajbmeb-864	85	61	recession	recession	NOUN
ajbmeb-864	85	62	that	that	PRON
ajbmeb-864	85	63	prevailed	prevail	VERB
ajbmeb-864	85	64	in	in	ADP
ajbmeb-864	85	65	the	the	DET
ajbmeb-864	85	66	era	era	NOUN
ajbmeb-864	85	67	of	of	ADP
ajbmeb-864	85	68	the	the	DET
ajbmeb-864	85	69	industrial	industrial	ADJ
ajbmeb-864	85	70	revolution	revolution	NOUN
ajbmeb-864	85	71	,	,	PUNCT
ajbmeb-864	85	72	where	where	SCONJ
ajbmeb-864	85	73	there	there	PRON
ajbmeb-864	85	74	was	be	VERB
ajbmeb-864	85	75	pressure	pressure	NOUN
ajbmeb-864	85	76	to	to	PART
ajbmeb-864	85	77	achieve	achieve	VERB
ajbmeb-864	85	78	better	well	ADJ
ajbmeb-864	85	79	profits	profit	NOUN
ajbmeb-864	85	80	at	at	ADP
ajbmeb-864	85	81	a	a	DET
ajbmeb-864	85	82	time	time	NOUN
ajbmeb-864	85	83	when	when	SCONJ
ajbmeb-864	85	84	it	it	PRON
ajbmeb-864	85	85	was	be	AUX
ajbmeb-864	85	86	difficult	difficult	ADJ
ajbmeb-864	85	87	to	to	PART
ajbmeb-864	85	88	make	make	VERB
ajbmeb-864	85	89	profits	profit	NOUN
ajbmeb-864	85	90	,	,	PUNCT
ajbmeb-864	85	91	and	and	CCONJ
ajbmeb-864	85	92	when	when	SCONJ
ajbmeb-864	85	93	companies	company	NOUN
ajbmeb-864	85	94	discovered	discover	VERB
ajbmeb-864	85	95	thatlaws	thatlaw	NOUN
ajbmeb-864	85	96	only	only	ADV
ajbmeb-864	85	97	tell	tell	VERB
ajbmeb-864	85	98	you	you	PRON
ajbmeb-864	85	99	what	what	PRON
ajbmeb-864	85	100	you	you	PRON
ajbmeb-864	85	101	can	can	AUX
ajbmeb-864	85	102	not	not	PART
ajbmeb-864	85	103	do	do	VERB
ajbmeb-864	85	104	,	,	PUNCT
ajbmeb-864	85	105	not	not	PART
ajbmeb-864	85	106	what	what	PRON
ajbmeb-864	85	107	you	you	PRON
ajbmeb-864	85	108	can	can	AUX
ajbmeb-864	85	109	dobehold	dobehold	VERB
ajbmeb-864	85	110	,	,	PUNCT
ajbmeb-864	85	111	if	if	SCONJ
ajbmeb-864	85	112	she	she	PRON
ajbmeb-864	85	113	can	can	AUX
ajbmeb-864	85	114	not	not	PART
ajbmeb-864	85	115	earn	earn	VERB
ajbmeb-864	85	116	profits	profit	NOUN
ajbmeb-864	85	117	,	,	PUNCT
ajbmeb-864	85	118	she	she	PRON
ajbmeb-864	85	119	can	can	AUX
ajbmeb-864	85	120	at	at	ADP
ajbmeb-864	85	121	least	least	ADJ
ajbmeb-864	85	122	invent	invent	VERB
ajbmeb-864	85	123	them(blah	them(blah	PROPN
ajbmeb-864	85	124	,	,	PUNCT
ajbmeb-864	85	125	syed	syed	ADJ
ajbmeb-864	85	126	abdul	abdul	PROPN
ajbmeb-864	85	127	rahman	rahman	PROPN
ajbmeb-864	85	128	,	,	PUNCT
ajbmeb-864	85	129	2012,p	2012,p	NUM
ajbmeb-864	85	130	.	.	PUNCT
ajbmeb-864	86	1	31	31	NUM
ajbmeb-864	86	2	)	)	PUNCT
ajbmeb-864	86	3	.	.	PUNCT
ajbmeb-864	87	1	accounting	accounting	NOUN
ajbmeb-864	87	2	has	have	VERB
ajbmeb-864	87	3	a	a	DET
ajbmeb-864	87	4	behavioral	behavioral	ADJ
ajbmeb-864	87	5	and	and	CCONJ
ajbmeb-864	87	6	ethical	ethical	ADJ
ajbmeb-864	87	7	aspect	aspect	NOUN
ajbmeb-864	87	8	based	base	VERB
ajbmeb-864	87	9	on	on	ADP
ajbmeb-864	87	10	not	not	PART
ajbmeb-864	87	11	giving	give	VERB
ajbmeb-864	87	12	priority	priority	NOUN
ajbmeb-864	87	13	to	to	ADP
ajbmeb-864	87	14	certain	certain	ADJ
ajbmeb-864	87	15	interests	interest	NOUN
ajbmeb-864	87	16	of	of	ADP
ajbmeb-864	87	17	business	business	NOUN
ajbmeb-864	87	18	owners	owner	NOUN
ajbmeb-864	87	19	over	over	ADP
ajbmeb-864	87	20	the	the	DET
ajbmeb-864	87	21	interests	interest	NOUN
ajbmeb-864	87	22	of	of	ADP
ajbmeb-864	87	23	other	other	ADJ
ajbmeb-864	87	24	categories	category	NOUN
ajbmeb-864	87	25	of	of	ADP
ajbmeb-864	87	26	what	what	PRON
ajbmeb-864	87	27	is	be	AUX
ajbmeb-864	87	28	known	know	VERB
ajbmeb-864	87	29	as	as	ADP
ajbmeb-864	87	30	the	the	DET
ajbmeb-864	87	31	impartiality	impartiality	NOUN
ajbmeb-864	87	32	of	of	ADP
ajbmeb-864	87	33	the	the	DET
ajbmeb-864	87	34	accounting	accounting	NOUN
ajbmeb-864	87	35	policy	policy	NOUN
ajbmeb-864	87	36	,	,	PUNCT
ajbmeb-864	87	37	but	but	CCONJ
ajbmeb-864	87	38	the	the	DET
ajbmeb-864	87	39	presence	presence	NOUN
ajbmeb-864	87	40	of	of	ADP
ajbmeb-864	87	41	unethical	unethical	ADJ
ajbmeb-864	87	42	creativity	creativity	NOUN
ajbmeb-864	87	43	that	that	PRON
ajbmeb-864	87	44	aims	aim	VERB
ajbmeb-864	87	45	to	to	PART
ajbmeb-864	87	46	mislead	mislead	VERB
ajbmeb-864	87	47	certain	certain	ADJ
ajbmeb-864	87	48	goals	goal	NOUN
ajbmeb-864	87	49	and	and	CCONJ
ajbmeb-864	87	50	show	show	VERB
ajbmeb-864	87	51	an	an	DET
ajbmeb-864	87	52	unrealistic	unrealistic	ADJ
ajbmeb-864	87	53	picture	picture	NOUN
ajbmeb-864	87	54	of	of	ADP
ajbmeb-864	87	55	the	the	DET
ajbmeb-864	87	56	financial	financial	ADJ
ajbmeb-864	87	57	position	position	NOUN
ajbmeb-864	87	58	in	in	ADP
ajbmeb-864	87	59	order	order	NOUN
ajbmeb-864	87	60	to	to	PART
ajbmeb-864	87	61	achieve	achieve	VERB
ajbmeb-864	87	62	specific	specific	ADJ
ajbmeb-864	87	63	goals	goal	NOUN
ajbmeb-864	87	64	,	,	PUNCT
ajbmeb-864	87	65	whether	whether	SCONJ
ajbmeb-864	87	66	for	for	ADP
ajbmeb-864	87	67	members	member	NOUN
ajbmeb-864	87	68	of	of	ADP
ajbmeb-864	87	69	the	the	DET
ajbmeb-864	87	70	board	board	NOUN
ajbmeb-864	87	71	of	of	ADP
ajbmeb-864	87	72	directors	director	NOUN
ajbmeb-864	87	73	or	or	CCONJ
ajbmeb-864	87	74	owners	owner	NOUN
ajbmeb-864	87	75	or	or	CCONJ
ajbmeb-864	87	76	stakeholders	stakeholder	NOUN
ajbmeb-864	87	77	,	,	PUNCT
ajbmeb-864	87	78	by	by	ADP
ajbmeb-864	87	79	inventing	invent	VERB
ajbmeb-864	87	80	ways	way	NOUN
ajbmeb-864	87	81	accurate	accurate	ADJ
ajbmeb-864	87	82	accounting	accounting	NOUN
ajbmeb-864	87	83	methods	method	NOUN
ajbmeb-864	87	84	,	,	PUNCT
ajbmeb-864	87	85	taking	take	VERB
ajbmeb-864	87	86	advantage	advantage	NOUN
ajbmeb-864	87	87	of	of	ADP
ajbmeb-864	87	88	some	some	DET
ajbmeb-864	87	89	accounting	accounting	NOUN
ajbmeb-864	87	90	policies	policy	NOUN
ajbmeb-864	87	91	or	or	CCONJ
ajbmeb-864	87	92	loopholes	loophole	NOUN
ajbmeb-864	87	93	,	,	PUNCT
ajbmeb-864	87	94	are	be	AUX
ajbmeb-864	87	95	called	call	VERB
ajbmeb-864	87	96	methods	method	NOUN
ajbmeb-864	87	97	and	and	CCONJ
ajbmeb-864	87	98	creative	creative	ADJ
ajbmeb-864	87	99	accounting	accounting	NOUN
ajbmeb-864	87	100	practices(tijani	practices(tijani	PROPN
ajbmeb-864	87	101	,	,	PUNCT
ajbmeb-864	87	102	with	with	ADP
ajbmeb-864	87	103	elegance	elegance	NOUN
ajbmeb-864	87	104	,	,	PUNCT
ajbmeb-864	87	105	2012	2012	NUM
ajbmeb-864	87	106	,	,	PUNCT
ajbmeb-864	87	107	p.	p.	NOUN
ajbmeb-864	87	108	44	44	NUM
ajbmeb-864	87	109	)	)	PUNCT
ajbmeb-864	87	110	.	.	PUNCT
ajbmeb-864	88	1	secondly	secondly	ADV
ajbmeb-864	88	2	:	:	PUNCT
ajbmeb-864	88	3	creative	creative	ADJ
ajbmeb-864	88	4	accounting	accounting	NOUN
ajbmeb-864	88	5	concept	concept	NOUN
ajbmeb-864	88	6	:	:	PUNCT
ajbmeb-864	88	7	many	many	ADJ
ajbmeb-864	88	8	definitions	definition	NOUN
ajbmeb-864	88	9	of	of	ADP
ajbmeb-864	88	10	creative	creative	ADJ
ajbmeb-864	88	11	accounting	accounting	NOUN
ajbmeb-864	88	12	appeared	appear	VERB
ajbmeb-864	88	13	in	in	ADP
ajbmeb-864	88	14	the	the	DET
ajbmeb-864	88	15	various	various	ADJ
ajbmeb-864	88	16	accounting	accounting	NOUN
ajbmeb-864	88	17	literature	literature	NOUN
ajbmeb-864	88	18	,	,	PUNCT
ajbmeb-864	88	19	despite	despite	SCONJ
ajbmeb-864	88	20	their	their	PRON
ajbmeb-864	88	21	differences	difference	NOUN
ajbmeb-864	88	22	in	in	ADP
ajbmeb-864	88	23	expressionai	expressionai	NOUN
ajbmeb-864	88	24	agreed	agree	VERB
ajbmeb-864	88	25	on	on	ADP
ajbmeb-864	88	26	the	the	DET
ajbmeb-864	88	27	content	content	NOUN
ajbmeb-864	88	28	,	,	PUNCT
ajbmeb-864	88	29	except	except	SCONJ
ajbmeb-864	88	30	in	in	ADP
ajbmeb-864	88	31	a	a	DET
ajbmeb-864	88	32	few	few	ADJ
ajbmeb-864	88	33	cases	case	NOUN
ajbmeb-864	88	34	where	where	SCONJ
ajbmeb-864	88	35	some	some	DET
ajbmeb-864	88	36	books	book	NOUN
ajbmeb-864	88	37	are	be	AUX
ajbmeb-864	88	38	rejectedab	rejectedab	NOUN
ajbmeb-864	88	39	academics	academic	NOUN
ajbmeb-864	88	40	introduce	introduce	VERB
ajbmeb-864	88	41	manipulation	manipulation	NOUN
ajbmeb-864	88	42	within	within	ADP
ajbmeb-864	88	43	the	the	DET
ajbmeb-864	88	44	definition	definition	NOUN
ajbmeb-864	88	45	of	of	ADP
ajbmeb-864	88	46	creative	creative	ADJ
ajbmeb-864	88	47	accounting	accounting	NOUN
ajbmeb-864	88	48	.	.	PUNCT
ajbmeb-864	89	1	the	the	DET
ajbmeb-864	89	2	following	follow	VERB
ajbmeb-864	89	3	is	be	AUX
ajbmeb-864	89	4	a	a	DET
ajbmeb-864	89	5	set	set	NOUN
ajbmeb-864	89	6	of	of	ADP
ajbmeb-864	89	7	definitions	definition	NOUN
ajbmeb-864	89	8	,	,	PUNCT
ajbmeb-864	89	9	each	each	PRON
ajbmeb-864	89	10	based	base	VERB
ajbmeb-864	89	11	on	on	ADP
ajbmeb-864	89	12	the	the	DET
ajbmeb-864	89	13	point	point	NOUN
ajbmeb-864	89	14	of	of	ADP
ajbmeb-864	89	15	view	view	NOUN
ajbmeb-864	89	16	of	of	ADP
ajbmeb-864	89	17	its	its	PRON
ajbmeb-864	89	18	presenter:(helles	presenter:(helle	NOUN
ajbmeb-864	89	19	,	,	PUNCT
ajbmeb-864	89	20	salem	salem	PROPN
ajbmeb-864	89	21	abdullah	abdullah	PROPN
ajbmeb-864	89	22	,	,	PUNCT
ajbmeb-864	89	23	2002	2002	NUM
ajbmeb-864	89	24	,	,	PUNCT
ajbmeb-864	89	25	p.	p.	NOUN
ajbmeb-864	89	26	19	19	NUM
ajbmeb-864	89	27	)	)	PUNCT
ajbmeb-864	89	28	american	american	ADJ
ajbmeb-864	89	29	journal	journal	PROPN
ajbmeb-864	89	30	of	of	ADP
ajbmeb-864	89	31	business	business	NOUN
ajbmeb-864	89	32	management	management	NOUN
ajbmeb-864	89	33	,	,	PUNCT
ajbmeb-864	89	34	economics	economic	NOUN
ajbmeb-864	89	35	and	and	CCONJ
ajbmeb-864	89	36	banking	banking	NOUN
ajbmeb-864	89	37	volume	volume	NOUN
ajbmeb-864	89	38	12	12	NUM
ajbmeb-864	89	39	may	may	PROPN
ajbmeb-864	89	40	,	,	PUNCT
ajbmeb-864	89	41	2023	2023	NUM
ajbmeb-864	89	42	p	p	NOUN
ajbmeb-864	89	43	a	a	DET
ajbmeb-864	89	44	g	g	NOUN
ajbmeb-864	89	45	e	e	NOUN
ajbmeb-864	89	46	|	|	NOUN
ajbmeb-864	89	47	170	170	NUM
ajbmeb-864	89	48	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-864	89	49	considered	consider	VERB
ajbmeb-864	89	50	griffiths	griffiths	PROPN
ajbmeb-864	89	51	creative	creative	ADJ
ajbmeb-864	89	52	accounting	accounting	NOUN
ajbmeb-864	89	53	is	be	AUX
ajbmeb-864	89	54	synonymous	synonymous	ADJ
ajbmeb-864	89	55	with	with	ADP
ajbmeb-864	89	56	fraudulent	fraudulent	ADJ
ajbmeb-864	89	57	accounting	accounting	NOUN
ajbmeb-864	89	58	as	as	SCONJ
ajbmeb-864	89	59	it	it	PRON
ajbmeb-864	89	60	involves	involve	VERB
ajbmeb-864	89	61	accounting	accounting	NOUN
ajbmeb-864	89	62	techniques	technique	NOUN
ajbmeb-864	89	63	that	that	PRON
ajbmeb-864	89	64	allow	allow	VERB
ajbmeb-864	89	65	companies	company	NOUN
ajbmeb-864	89	66	to	to	PART
ajbmeb-864	89	67	incorrectly	incorrectly	ADV
ajbmeb-864	89	68	report	report	VERB
ajbmeb-864	89	69	their	their	PRON
ajbmeb-864	89	70	financial	financial	ADJ
ajbmeb-864	89	71	results	result	NOUN
ajbmeb-864	89	72	.	.	PUNCT
ajbmeb-864	90	1	the	the	DET
ajbmeb-864	90	2	reality	reality	NOUN
ajbmeb-864	90	3	of	of	ADP
ajbmeb-864	90	4	its	its	PRON
ajbmeb-864	90	5	commercial	commercial	ADJ
ajbmeb-864	90	6	activities	activity	NOUN
ajbmeb-864	90	7	.	.	PUNCT
ajbmeb-864	91	1	and	and	CCONJ
ajbmeb-864	91	2	.	.	PUNCT
ajbmeb-864	92	1	nakedi	nakedi	PROPN
ajbmeb-864	92	2	saw	see	VERB
ajbmeb-864	92	3	thatthis	thatthis	PRON
ajbmeb-864	92	4	is	be	AUX
ajbmeb-864	92	5	the	the	DET
ajbmeb-864	92	6	process	process	NOUN
ajbmeb-864	92	7	of	of	ADP
ajbmeb-864	92	8	manipulating	manipulate	VERB
ajbmeb-864	92	9	accounting	accounting	NOUN
ajbmeb-864	92	10	numbers	number	NOUN
ajbmeb-864	92	11	by	by	ADP
ajbmeb-864	92	12	adopting	adopt	VERB
ajbmeb-864	92	13	the	the	DET
ajbmeb-864	92	14	advantages	advantage	NOUN
ajbmeb-864	92	15	of	of	ADP
ajbmeb-864	92	16	ambiguity	ambiguity	NOUN
ajbmeb-864	92	17	in	in	ADP
ajbmeb-864	92	18	the	the	DET
ajbmeb-864	92	19	rules	rule	NOUN
ajbmeb-864	92	20	and	and	CCONJ
ajbmeb-864	92	21	choosing	choose	VERB
ajbmeb-864	92	22	disclosure	disclosure	NOUN
ajbmeb-864	92	23	and	and	CCONJ
ajbmeb-864	92	24	measurement	measurement	NOUN
ajbmeb-864	92	25	practices	practice	NOUN
ajbmeb-864	92	26	among	among	ADP
ajbmeb-864	92	27	these	these	DET
ajbmeb-864	92	28	rules	rule	NOUN
ajbmeb-864	92	29	to	to	PART
ajbmeb-864	92	30	change	change	VERB
ajbmeb-864	92	31	the	the	DET
ajbmeb-864	92	32	financial	financial	ADJ
ajbmeb-864	92	33	statements	statement	NOUN
ajbmeb-864	92	34	from	from	ADP
ajbmeb-864	92	35	what	what	PRON
ajbmeb-864	92	36	they	they	PRON
ajbmeb-864	92	37	are	be	AUX
ajbmeb-864	92	38	to	to	PART
ajbmeb-864	92	39	become	become	VERB
ajbmeb-864	92	40	in	in	ADP
ajbmeb-864	92	41	the	the	DET
ajbmeb-864	92	42	way	way	NOUN
ajbmeb-864	92	43	he	he	PRON
ajbmeb-864	92	44	desires	desire	VERB
ajbmeb-864	92	45	,	,	PUNCT
ajbmeb-864	92	46	prepared	prepare	VERB
ajbmeb-864	92	47	this	this	DET
ajbmeb-864	92	48	data	datum	NOUN
ajbmeb-864	92	49	(	(	PUNCT
ajbmeb-864	92	50	cohen	cohen	PROPN
ajbmeb-864	92	51	,	,	PUNCT
ajbmeb-864	92	52	jeffrey	jeffrey	PROPN
ajbmeb-864	92	53	et	et	PROPN
ajbmeb-864	92	54	al	al	PROPN
ajbmeb-864	92	55	,	,	PUNCT
ajbmeb-864	92	56	2004	2004	NUM
ajbmeb-864	92	57	,	,	PUNCT
ajbmeb-864	92	58	p35	p35	NOUN
ajbmeb-864	92	59	)	)	PUNCT
ajbmeb-864	92	60	.	.	PUNCT
ajbmeb-864	93	1	third	third	ADV
ajbmeb-864	93	2	;	;	PUNCT
ajbmeb-864	93	3	the	the	DET
ajbmeb-864	93	4	factors	factor	NOUN
ajbmeb-864	93	5	that	that	PRON
ajbmeb-864	93	6	helped	help	VERB
ajbmeb-864	93	7	the	the	DET
ajbmeb-864	93	8	emergence	emergence	NOUN
ajbmeb-864	93	9	of	of	ADP
ajbmeb-864	93	10	creative	creative	ADJ
ajbmeb-864	93	11	accounting	accounting	NOUN
ajbmeb-864	93	12	.	.	PUNCT
ajbmeb-864	94	1	a	a	DET
ajbmeb-864	94	2	group	group	NOUN
ajbmeb-864	94	3	of	of	ADP
ajbmeb-864	94	4	factors	factor	NOUN
ajbmeb-864	94	5	that	that	PRON
ajbmeb-864	94	6	contributed	contribute	VERB
ajbmeb-864	94	7	to	to	ADP
ajbmeb-864	94	8	the	the	DET
ajbmeb-864	94	9	emergence	emergence	NOUN
ajbmeb-864	94	10	of	of	ADP
ajbmeb-864	94	11	creative	creative	ADJ
ajbmeb-864	94	12	accounting	accounting	NOUN
ajbmeb-864	94	13	gathered	gather	VERB
ajbmeb-864	94	14	in	in	ADP
ajbmeb-864	94	15	the	the	DET
ajbmeb-864	94	16	financial	financial	ADJ
ajbmeb-864	94	17	statements	statement	NOUN
ajbmeb-864	94	18	of	of	ADP
ajbmeb-864	94	19	business	business	NOUN
ajbmeb-864	94	20	establishments	establishment	NOUN
ajbmeb-864	94	21	,	,	PUNCT
ajbmeb-864	94	22	the	the	DET
ajbmeb-864	94	23	most	most	ADV
ajbmeb-864	94	24	important	important	ADJ
ajbmeb-864	94	25	of	of	ADP
ajbmeb-864	94	26	which	which	PRON
ajbmeb-864	94	27	are	be	AUX
ajbmeb-864	94	28	:	:	PUNCT
ajbmeb-864	94	29	1	1	NUM
ajbmeb-864	94	30	-	-	PUNCT
ajbmeb-864	94	31	freedom	freedom	NOUN
ajbmeb-864	94	32	of	of	ADP
ajbmeb-864	94	33	choice	choice	NOUN
ajbmeb-864	94	34	for	for	ADP
ajbmeb-864	94	35	accounting	accounting	NOUN
ajbmeb-864	94	36	principles	principle	NOUN
ajbmeb-864	94	37	:	:	PUNCT
ajbmeb-864	94	38	company	company	NOUN
ajbmeb-864	94	39	accounting	accounting	NOUN
ajbmeb-864	94	40	rules	rule	NOUN
ajbmeb-864	94	41	and	and	CCONJ
ajbmeb-864	94	42	policies	policy	NOUN
ajbmeb-864	94	43	sometimes	sometimes	ADV
ajbmeb-864	94	44	allow	allow	VERB
ajbmeb-864	94	45	to	to	PART
ajbmeb-864	94	46	choose	choose	VERB
ajbmeb-864	94	47	among	among	ADP
ajbmeb-864	94	48	the	the	DET
ajbmeb-864	94	49	various	various	ADJ
ajbmeb-864	94	50	accounting	accounting	NOUN
ajbmeb-864	94	51	methods	method	NOUN
ajbmeb-864	94	52	that	that	PRON
ajbmeb-864	94	53	you	you	PRON
ajbmeb-864	94	54	use	use	VERB
ajbmeb-864	94	55	in	in	ADP
ajbmeb-864	94	56	preparing	prepare	VERB
ajbmeb-864	94	57	its	its	PRON
ajbmeb-864	94	58	data	datum	NOUN
ajbmeb-864	94	59	financial	financial	ADJ
ajbmeb-864	94	60	,	,	PUNCT
ajbmeb-864	94	61	where	where	SCONJ
ajbmeb-864	94	62	many	many	ADJ
ajbmeb-864	94	63	accounting	accounting	NOUN
ajbmeb-864	94	64	standards	standard	NOUN
ajbmeb-864	94	65	allow	allow	VERB
ajbmeb-864	94	66	to	to	PART
ajbmeb-864	94	67	choose	choose	VERB
ajbmeb-864	94	68	among	among	ADP
ajbmeb-864	94	69	the	the	DET
ajbmeb-864	94	70	various	various	ADJ
ajbmeb-864	94	71	accounting	accounting	NOUN
ajbmeb-864	94	72	alternatives	alternative	NOUN
ajbmeb-864	94	73	,	,	PUNCT
ajbmeb-864	94	74	and	and	CCONJ
ajbmeb-864	94	75	this	this	DET
ajbmeb-864	94	76	results	result	NOUN
ajbmeb-864	94	77	in	in	ADP
ajbmeb-864	94	78	the	the	DET
ajbmeb-864	94	79	company	company	NOUN
ajbmeb-864	94	80	choosing	choose	VERB
ajbmeb-864	94	81	the	the	DET
ajbmeb-864	94	82	accounting	accounting	NOUN
ajbmeb-864	94	83	methods	method	NOUN
ajbmeb-864	94	84	that	that	PRON
ajbmeb-864	94	85	fit	fit	VERB
ajbmeb-864	94	86	with	with	ADP
ajbmeb-864	94	87	its	its	PRON
ajbmeb-864	94	88	goals	goal	NOUN
ajbmeb-864	94	89	and	and	CCONJ
ajbmeb-864	94	90	desires	desire	NOUN
ajbmeb-864	94	91	and	and	CCONJ
ajbmeb-864	94	92	that	that	PRON
ajbmeb-864	94	93	achieve	achieve	VERB
ajbmeb-864	94	94	the	the	DET
ajbmeb-864	94	95	best	good	ADJ
ajbmeb-864	94	96	picture	picture	NOUN
ajbmeb-864	94	97	of	of	ADP
ajbmeb-864	94	98	the	the	DET
ajbmeb-864	94	99	company	company	NOUN
ajbmeb-864	94	100	’s	’s	PART
ajbmeb-864	94	101	performance(hamada	performance(hamada	PROPN
ajbmeb-864	94	102	,	,	PUNCT
ajbmeb-864	94	103	rasha	rasha	NOUN
ajbmeb-864	94	104	,	,	PUNCT
ajbmeb-864	94	105	2010	2010	NUM
ajbmeb-864	94	106	,	,	PUNCT
ajbmeb-864	94	107	p.	p.	NOUN
ajbmeb-864	94	108	36	36	NUM
ajbmeb-864	94	109	)	)	PUNCT
ajbmeb-864	94	110	.	.	PUNCT
ajbmeb-864	95	1	2	2	NUM
ajbmeb-864	95	2	-	-	PUNCT
ajbmeb-864	95	3	freedom	freedom	NOUN
ajbmeb-864	95	4	of	of	ADP
ajbmeb-864	95	5	accounting	accounting	NOUN
ajbmeb-864	95	6	estimates	estimate	NOUN
ajbmeb-864	95	7	:	:	PUNCT
ajbmeb-864	95	8	appreciation	appreciation	NOUN
ajbmeb-864	95	9	in	in	ADP
ajbmeb-864	95	10	the	the	DET
ajbmeb-864	95	11	language	language	NOUN
ajbmeb-864	95	12	is	be	AUX
ajbmeb-864	95	13	the	the	DET
ajbmeb-864	95	14	meaning	meaning	NOUN
ajbmeb-864	95	15	of	of	ADP
ajbmeb-864	95	16	evaluation	evaluation	NOUN
ajbmeb-864	95	17	radical	radical	ADJ
ajbmeb-864	95	18	estimation	estimation	NOUN
ajbmeb-864	95	19	is	be	AUX
ajbmeb-864	95	20	the	the	DET
ajbmeb-864	95	21	process	process	NOUN
ajbmeb-864	95	22	that	that	PRON
ajbmeb-864	95	23	includes	include	VERB
ajbmeb-864	95	24	measurement	measurement	NOUN
ajbmeb-864	95	25	and	and	CCONJ
ajbmeb-864	95	26	judgment	judgment	NOUN
ajbmeb-864	95	27	,	,	PUNCT
ajbmeb-864	95	28	an	an	DET
ajbmeb-864	95	29	accounting	accounting	NOUN
ajbmeb-864	95	30	estimate	estimate	NOUN
ajbmeb-864	95	31	is	be	AUX
ajbmeb-864	95	32	when	when	SCONJ
ajbmeb-864	95	33	the	the	DET
ajbmeb-864	95	34	accountant	accountant	NOUN
ajbmeb-864	95	35	notes	note	VERB
ajbmeb-864	95	36	an	an	DET
ajbmeb-864	95	37	approximate	approximate	ADJ
ajbmeb-864	95	38	value	value	NOUN
ajbmeb-864	95	39	of	of	ADP
ajbmeb-864	95	40	an	an	DET
ajbmeb-864	95	41	amount	amount	NOUN
ajbmeb-864	95	42	related	relate	VERB
ajbmeb-864	95	43	to	to	ADP
ajbmeb-864	95	44	a	a	DET
ajbmeb-864	95	45	particular	particular	ADJ
ajbmeb-864	95	46	item	item	NOUN
ajbmeb-864	95	47	in	in	ADP
ajbmeb-864	95	48	the	the	DET
ajbmeb-864	95	49	absence	absence	NOUN
ajbmeb-864	95	50	of	of	ADP
ajbmeb-864	95	51	an	an	DET
ajbmeb-864	95	52	existing	exist	VERB
ajbmeb-864	95	53	accounting	accounting	NOUN
ajbmeb-864	95	54	measurement	measurement	NOUN
ajbmeb-864	95	55	.	.	PUNCT
ajbmeb-864	96	1	judgment	judgment	NOUN
ajbmeb-864	96	2	,	,	PUNCT
ajbmeb-864	96	3	as	as	SCONJ
ajbmeb-864	96	4	the	the	DET
ajbmeb-864	96	5	preparation	preparation	NOUN
ajbmeb-864	96	6	of	of	ADP
ajbmeb-864	96	7	some	some	DET
ajbmeb-864	96	8	accounting	accounting	NOUN
ajbmeb-864	96	9	operations	operation	NOUN
ajbmeb-864	96	10	includes	include	VERB
ajbmeb-864	96	11	a	a	DET
ajbmeb-864	96	12	high	high	ADJ
ajbmeb-864	96	13	degree	degree	NOUN
ajbmeb-864	96	14	of	of	ADP
ajbmeb-864	96	15	discretion	discretion	NOUN
ajbmeb-864	96	16	,	,	PUNCT
ajbmeb-864	96	17	personal	personal	ADJ
ajbmeb-864	96	18	judgment	judgment	NOUN
ajbmeb-864	96	19	,	,	PUNCT
ajbmeb-864	96	20	and	and	CCONJ
ajbmeb-864	96	21	judgment	judgment	NOUN
ajbmeb-864	96	22	,	,	PUNCT
ajbmeb-864	96	23	this	this	PRON
ajbmeb-864	96	24	allows	allow	VERB
ajbmeb-864	96	25	management	management	NOUN
ajbmeb-864	96	26	to	to	PART
ajbmeb-864	96	27	manipulate	manipulate	VERB
ajbmeb-864	96	28	these	these	DET
ajbmeb-864	96	29	estimates	estimate	NOUN
ajbmeb-864	96	30	in	in	ADP
ajbmeb-864	96	31	order	order	NOUN
ajbmeb-864	96	32	to	to	PART
ajbmeb-864	96	33	reach	reach	VERB
ajbmeb-864	96	34	predetermined	predetermine	VERB
ajbmeb-864	96	35	goals(khalil	goals(khalil	PROPN
ajbmeb-864	96	36	,	,	PUNCT
ajbmeb-864	96	37	muhammad	muhammad	PROPN
ajbmeb-864	96	38	,	,	PUNCT
ajbmeb-864	96	39	2003p	2003p	NUM
ajbmeb-864	96	40	.	.	PUNCT
ajbmeb-864	97	1	14	14	NUM
ajbmeb-864	97	2	)	)	PUNCT
ajbmeb-864	97	3	.	.	PUNCT
ajbmeb-864	98	1	3the	3the	DET
ajbmeb-864	98	2	timing	timing	NOUN
ajbmeb-864	98	3	of	of	ADP
ajbmeb-864	98	4	the	the	DET
ajbmeb-864	98	5	actual	actual	ADJ
ajbmeb-864	98	6	execution	execution	NOUN
ajbmeb-864	98	7	of	of	ADP
ajbmeb-864	98	8	the	the	DET
ajbmeb-864	98	9	operations	operation	NOUN
ajbmeb-864	98	10	:	:	PUNCT
ajbmeb-864	98	11	controlling	control	VERB
ajbmeb-864	98	12	the	the	DET
ajbmeb-864	98	13	execution	execution	NOUN
ajbmeb-864	98	14	timing	timing	NOUN
ajbmeb-864	98	15	and	and	CCONJ
ajbmeb-864	98	16	occurrence	occurrence	NOUN
ajbmeb-864	98	17	of	of	ADP
ajbmeb-864	98	18	some	some	DET
ajbmeb-864	98	19	real	real	ADJ
ajbmeb-864	98	20	operations	operation	NOUN
ajbmeb-864	98	21	can	can	AUX
ajbmeb-864	98	22	result	result	VERB
ajbmeb-864	98	23	into	into	AUX
ajbmeb-864	98	24	achieve	achieve	VERB
ajbmeb-864	98	25	the	the	DET
ajbmeb-864	98	26	desired	desire	VERB
ajbmeb-864	98	27	impression	impression	NOUN
ajbmeb-864	98	28	of	of	ADP
ajbmeb-864	98	29	accounts	account	NOUN
ajbmeb-864	98	30	and	and	CCONJ
ajbmeb-864	98	31	data	datum	NOUN
ajbmeb-864	98	32	the	the	DET
ajbmeb-864	98	33	company	company	NOUN
ajbmeb-864	98	34	’s	’s	PART
ajbmeb-864	98	35	finances	finance	NOUN
ajbmeb-864	98	36	,	,	PUNCT
ajbmeb-864	98	37	if	if	SCONJ
ajbmeb-864	98	38	left	leave	VERB
ajbmeb-864	98	39	to	to	ADP
ajbmeb-864	98	40	the	the	DET
ajbmeb-864	98	41	management	management	NOUN
ajbmeb-864	98	42	the	the	DET
ajbmeb-864	98	43	freedom	freedom	NOUN
ajbmeb-864	98	44	to	to	PART
ajbmeb-864	98	45	carry	carry	VERB
ajbmeb-864	98	46	out	out	ADP
ajbmeb-864	98	47	some	some	DET
ajbmeb-864	98	48	operations	operation	NOUN
ajbmeb-864	98	49	at	at	ADP
ajbmeb-864	98	50	the	the	DET
ajbmeb-864	98	51	time	time	NOUN
ajbmeb-864	98	52	it	it	PRON
ajbmeb-864	98	53	deems	deem	VERB
ajbmeb-864	98	54	appropriate	appropriate	ADJ
ajbmeb-864	98	55	.	.	PUNCT
ajbmeb-864	99	1	the	the	DET
ajbmeb-864	99	2	implementation	implementation	NOUN
ajbmeb-864	99	3	of	of	ADP
ajbmeb-864	99	4	these	these	DET
ajbmeb-864	99	5	operations	operation	NOUN
ajbmeb-864	99	6	may	may	AUX
ajbmeb-864	99	7	be	be	AUX
ajbmeb-864	99	8	delayed	delay	VERB
ajbmeb-864	99	9	or	or	CCONJ
ajbmeb-864	99	10	acceleratedfor	acceleratedfor	ADP
ajbmeb-864	99	11	its	its	PRON
ajbmeb-864	99	12	implementation	implementation	NOUN
ajbmeb-864	99	13	,	,	PUNCT
ajbmeb-864	99	14	in	in	ADP
ajbmeb-864	99	15	order	order	NOUN
ajbmeb-864	99	16	to	to	PART
ajbmeb-864	99	17	achieve	achieve	VERB
ajbmeb-864	99	18	certain	certain	ADJ
ajbmeb-864	99	19	goals	goal	NOUN
ajbmeb-864	99	20	and	and	CCONJ
ajbmeb-864	99	21	gains	gain	NOUN
ajbmeb-864	99	22	(	(	PUNCT
ajbmeb-864	99	23	darwish	darwish	PROPN
ajbmeb-864	99	24	,	,	PUNCT
ajbmeb-864	99	25	abdel	abdel	PROPN
ajbmeb-864	99	26	nasser	nasser	PROPN
ajbmeb-864	99	27	,	,	PUNCT
ajbmeb-864	99	28	2003	2003	NUM
ajbmeb-864	99	29	,	,	PUNCT
ajbmeb-864	99	30	p.	p.	NOUN
ajbmeb-864	99	31	96	96	NUM
ajbmeb-864	99	32	)	)	PUNCT
ajbmeb-864	99	33	.	.	PUNCT
ajbmeb-864	100	1	fourthly	fourthly	ADV
ajbmeb-864	100	2	;	;	PUNCT
ajbmeb-864	100	3	motivations	motivation	NOUN
ajbmeb-864	100	4	for	for	ADP
ajbmeb-864	100	5	using	use	VERB
ajbmeb-864	100	6	creative	creative	ADJ
ajbmeb-864	100	7	accounting	accounting	NOUN
ajbmeb-864	100	8	methods	method	NOUN
ajbmeb-864	100	9	:	:	PUNCT
ajbmeb-864	100	10	there	there	PRON
ajbmeb-864	100	11	are	be	VERB
ajbmeb-864	100	12	many	many	ADJ
ajbmeb-864	100	13	factors	factor	NOUN
ajbmeb-864	100	14	and	and	CCONJ
ajbmeb-864	100	15	motives	motive	NOUN
ajbmeb-864	100	16	behind	behind	ADP
ajbmeb-864	100	17	its	its	PRON
ajbmeb-864	100	18	use	use	NOUN
ajbmeb-864	100	19	a	a	DET
ajbmeb-864	100	20	creative	creative	ADJ
ajbmeb-864	100	21	accounting	accounting	NOUN
ajbmeb-864	100	22	methods	method	NOUN
ajbmeb-864	100	23	and	and	CCONJ
ajbmeb-864	100	24	practices	practice	NOUN
ajbmeb-864	100	25	,	,	PUNCT
ajbmeb-864	100	26	and	and	CCONJ
ajbmeb-864	100	27	one	one	NUM
ajbmeb-864	100	28	of	of	ADP
ajbmeb-864	100	29	the	the	DET
ajbmeb-864	100	30	most	most	ADV
ajbmeb-864	100	31	important	important	ADJ
ajbmeb-864	100	32	reasons	reason	NOUN
ajbmeb-864	100	33	is	be	AUX
ajbmeb-864	100	34	to	to	PART
ajbmeb-864	100	35	show	show	VERB
ajbmeb-864	100	36	the	the	DET
ajbmeb-864	100	37	financial	financial	ADJ
ajbmeb-864	100	38	position	position	NOUN
ajbmeb-864	100	39	of	of	ADP
ajbmeb-864	100	40	the	the	DET
ajbmeb-864	100	41	facility	facility	NOUN
ajbmeb-864	100	42	better	well	ADJ
ajbmeb-864	100	43	than	than	SCONJ
ajbmeb-864	100	44	it	it	PRON
ajbmeb-864	100	45	is	be	AUX
ajbmeb-864	100	46	,	,	PUNCT
ajbmeb-864	100	47	than	than	SCONJ
ajbmeb-864	100	48	some	some	DET
ajbmeb-864	100	49	managers	manager	NOUN
ajbmeb-864	100	50	believe	believe	VERB
ajbmeb-864	100	51	that	that	SCONJ
ajbmeb-864	100	52	investors	investor	NOUN
ajbmeb-864	100	53	focus	focus	VERB
ajbmeb-864	100	54	only	only	ADV
ajbmeb-864	100	55	on	on	ADP
ajbmeb-864	100	56	short	short	ADJ
ajbmeb-864	100	57	-	-	PUNCT
ajbmeb-864	100	58	term	term	NOUN
ajbmeb-864	100	59	financial	financial	ADJ
ajbmeb-864	100	60	gains	gain	NOUN
ajbmeb-864	100	61	extended	extend	VERB
ajbmeb-864	100	62	,	,	PUNCT
ajbmeb-864	100	63	which	which	PRON
ajbmeb-864	100	64	made	make	VERB
ajbmeb-864	100	65	them	they	PRON
ajbmeb-864	100	66	seek	seek	VERB
ajbmeb-864	100	67	to	to	PART
ajbmeb-864	100	68	adjust	adjust	VERB
ajbmeb-864	100	69	the	the	DET
ajbmeb-864	100	70	profits	profit	NOUN
ajbmeb-864	100	71	declared	declare	VERB
ajbmeb-864	100	72	by	by	ADP
ajbmeb-864	100	73	using	use	VERB
ajbmeb-864	100	74	creative	creative	ADJ
ajbmeb-864	100	75	accounting	accounting	NOUN
ajbmeb-864	100	76	methods	method	NOUN
ajbmeb-864	100	77	and	and	CCONJ
ajbmeb-864	100	78	practices(rihawi	practices(rihawi	PROPN
ajbmeb-864	100	79	,	,	PUNCT
ajbmeb-864	100	80	maha	maha	NOUN
ajbmeb-864	100	81	,	,	PUNCT
ajbmeb-864	100	82	2009p	2009p	NUM
ajbmeb-864	100	83	.	.	PUNCT
ajbmeb-864	101	1	54	54	NUM
ajbmeb-864	101	2	)	)	PUNCT
ajbmeb-864	101	3	.	.	PUNCT
ajbmeb-864	102	1	the	the	DET
ajbmeb-864	102	2	conflict	conflict	NOUN
ajbmeb-864	102	3	of	of	ADP
ajbmeb-864	102	4	interests	interest	NOUN
ajbmeb-864	102	5	between	between	ADP
ajbmeb-864	102	6	the	the	DET
ajbmeb-864	102	7	different	different	ADJ
ajbmeb-864	102	8	parties	party	NOUN
ajbmeb-864	102	9	is	be	AUX
ajbmeb-864	102	10	a	a	DET
ajbmeb-864	102	11	major	major	ADJ
ajbmeb-864	102	12	reason	reason	NOUN
ajbmeb-864	102	13	for	for	ADP
ajbmeb-864	102	14	the	the	DET
ajbmeb-864	102	15	emergence	emergence	NOUN
ajbmeb-864	102	16	of	of	ADP
ajbmeb-864	102	17	creative	creative	ADJ
ajbmeb-864	102	18	accounting	accounting	NOUN
ajbmeb-864	102	19	,	,	PUNCT
ajbmeb-864	102	20	as	as	SCONJ
ajbmeb-864	102	21	the	the	DET
ajbmeb-864	102	22	interest	interest	NOUN
ajbmeb-864	102	23	of	of	ADP
ajbmeb-864	102	24	managers	manager	NOUN
ajbmeb-864	102	25	is	be	AUX
ajbmeb-864	102	26	based	base	VERB
ajbmeb-864	102	27	on	on	ADP
ajbmeb-864	102	28	reducing	reduce	VERB
ajbmeb-864	102	29	taxes	taxis	NOUN
ajbmeb-864	102	30	and	and	CCONJ
ajbmeb-864	102	31	increasing	increase	VERB
ajbmeb-864	102	32	the	the	DET
ajbmeb-864	102	33	remuneration	remuneration	NOUN
ajbmeb-864	102	34	of	of	ADP
ajbmeb-864	102	35	managers	manager	NOUN
ajbmeb-864	102	36	,	,	PUNCT
ajbmeb-864	102	37	while	while	SCONJ
ajbmeb-864	102	38	the	the	DET
ajbmeb-864	102	39	shareholders	shareholder	NOUN
ajbmeb-864	102	40	have	have	VERB
ajbmeb-864	102	41	their	their	PRON
ajbmeb-864	102	42	interest	interest	NOUN
ajbmeb-864	102	43	in	in	ADP
ajbmeb-864	102	44	maximizing	maximize	VERB
ajbmeb-864	102	45	the	the	DET
ajbmeb-864	102	46	return	return	NOUN
ajbmeb-864	102	47	on	on	ADP
ajbmeb-864	102	48	investment	investment	NOUN
ajbmeb-864	102	49	,	,	PUNCT
ajbmeb-864	102	50	and	and	CCONJ
ajbmeb-864	102	51	the	the	DET
ajbmeb-864	102	52	interest	interest	NOUN
ajbmeb-864	102	53	of	of	ADP
ajbmeb-864	102	54	the	the	DET
ajbmeb-864	102	55	employees	employee	NOUN
ajbmeb-864	102	56	lies	lie	VERB
ajbmeb-864	102	57	in	in	ADP
ajbmeb-864	102	58	increasing	increase	VERB
ajbmeb-864	102	59	the	the	DET
ajbmeb-864	102	60	administrative	administrative	ADJ
ajbmeb-864	102	61	compensation	compensation	NOUN
ajbmeb-864	102	62	,	,	PUNCT
ajbmeb-864	102	63	and	and	CCONJ
ajbmeb-864	102	64	the	the	DET
ajbmeb-864	102	65	official	official	NOUN
ajbmeb-864	102	66	and	and	CCONJ
ajbmeb-864	102	67	from	from	ADP
ajbmeb-864	102	68	outside	outside	ADP
ajbmeb-864	102	69	the	the	DET
ajbmeb-864	102	70	business	business	NOUN
ajbmeb-864	102	71	establishment	establishment	NOUN
ajbmeb-864	102	72	,	,	PUNCT
ajbmeb-864	102	73	they	they	PRON
ajbmeb-864	102	74	want	want	VERB
ajbmeb-864	102	75	to	to	PART
ajbmeb-864	102	76	collect	collect	VERB
ajbmeb-864	102	77	more	more	ADJ
ajbmeb-864	102	78	taxes	taxis	NOUN
ajbmeb-864	102	79	or	or	CCONJ
ajbmeb-864	102	80	they	they	PRON
ajbmeb-864	102	81	want	want	VERB
ajbmeb-864	102	82	to	to	PART
ajbmeb-864	102	83	collect	collect	VERB
ajbmeb-864	102	84	their	their	PRON
ajbmeb-864	102	85	money	money	NOUN
ajbmeb-864	102	86	,	,	PUNCT
ajbmeb-864	102	87	so	so	SCONJ
ajbmeb-864	102	88	the	the	DET
ajbmeb-864	102	89	multiplicity	multiplicity	NOUN
ajbmeb-864	102	90	of	of	ADP
ajbmeb-864	102	91	interests	interest	NOUN
ajbmeb-864	102	92	and	and	CCONJ
ajbmeb-864	102	93	their	their	PRON
ajbmeb-864	102	94	conflict	conflict	NOUN
ajbmeb-864	102	95	causes	cause	VERB
ajbmeb-864	102	96	the	the	DET
ajbmeb-864	102	97	spread	spread	NOUN
ajbmeb-864	102	98	of	of	ADP
ajbmeb-864	102	99	creative	creative	ADJ
ajbmeb-864	102	100	accounting(almoussawi	accounting(almoussawi	PROPN
ajbmeb-864	102	101	,	,	PUNCT
ajbmeb-864	102	102	hassan	hassan	PROPN
ajbmeb-864	102	103	and	and	CCONJ
ajbmeb-864	102	104	al	al	PROPN
ajbmeb-864	102	105	-	-	PUNCT
ajbmeb-864	102	106	zarir	zarir	PROPN
ajbmeb-864	102	107	,	,	PUNCT
ajbmeb-864	102	108	rania	rania	PROPN
ajbmeb-864	102	109	,	,	PUNCT
ajbmeb-864	102	110	2016	2016	NUM
ajbmeb-864	102	111	,	,	PUNCT
ajbmeb-864	102	112	p.	p.	NOUN
ajbmeb-864	102	113	14	14	NUM
ajbmeb-864	102	114	)	)	PUNCT
ajbmeb-864	102	115	.	.	PUNCT
ajbmeb-864	103	1	management	management	NOUN
ajbmeb-864	103	2	's	's	PART
ajbmeb-864	103	3	purposes	purpose	NOUN
ajbmeb-864	103	4	for	for	ADP
ajbmeb-864	103	5	using	use	VERB
ajbmeb-864	103	6	creative	creative	ADJ
ajbmeb-864	103	7	accounting	accounting	NOUN
ajbmeb-864	103	8	are	be	AUX
ajbmeb-864	103	9	limited	limit	VERB
ajbmeb-864	103	10	to	to	PART
ajbmeb-864	103	11	move	move	VERB
ajbmeb-864	103	12	following	follow	VERB
ajbmeb-864	103	13	watts:(mohamed	watts:(mohame	VERB
ajbmeb-864	103	14	hassan	hassan	PROPN
ajbmeb-864	103	15	,	,	PUNCT
ajbmeb-864	103	16	bushra	bushra	PROPN
ajbmeb-864	103	17	,	,	PUNCT
ajbmeb-864	103	18	2012pp	2012pp	NOUN
ajbmeb-864	103	19	.	.	PUNCT
ajbmeb-864	104	1	57	57	NUM
ajbmeb-864	104	2	-	-	SYM
ajbmeb-864	104	3	58	58	NUM
ajbmeb-864	104	4	)	)	PUNCT
ajbmeb-864	104	5	american	american	ADJ
ajbmeb-864	104	6	journal	journal	PROPN
ajbmeb-864	104	7	of	of	ADP
ajbmeb-864	104	8	business	business	NOUN
ajbmeb-864	104	9	management	management	NOUN
ajbmeb-864	104	10	,	,	PUNCT
ajbmeb-864	104	11	economics	economic	NOUN
ajbmeb-864	104	12	and	and	CCONJ
ajbmeb-864	104	13	banking	banking	NOUN
ajbmeb-864	104	14	volume	volume	NOUN
ajbmeb-864	104	15	12	12	NUM
ajbmeb-864	104	16	may	may	PROPN
ajbmeb-864	104	17	,	,	PUNCT
ajbmeb-864	104	18	2023	2023	NUM
ajbmeb-864	104	19	p	p	NOUN
ajbmeb-864	104	20	a	a	DET
ajbmeb-864	104	21	g	g	NOUN
ajbmeb-864	104	22	e	e	NOUN
ajbmeb-864	104	23	|	|	ADV
ajbmeb-864	104	24	171	171	NUM
ajbmeb-864	104	25	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-864	104	26	1tax	1tax	NUM
ajbmeb-864	104	27	evasion	evasion	NOUN
ajbmeb-864	104	28	:	:	PUNCT
ajbmeb-864	104	29	tax	tax	NOUN
ajbmeb-864	104	30	evasion	evasion	NOUN
ajbmeb-864	104	31	is	be	AUX
ajbmeb-864	104	32	one	one	NUM
ajbmeb-864	104	33	of	of	ADP
ajbmeb-864	104	34	the	the	DET
ajbmeb-864	104	35	main	main	ADJ
ajbmeb-864	104	36	management	management	NOUN
ajbmeb-864	104	37	motives	motive	NOUN
ajbmeb-864	104	38	for	for	ADP
ajbmeb-864	104	39	using	use	VERB
ajbmeb-864	104	40	creative	creative	ADJ
ajbmeb-864	104	41	accounting	accounting	NOUN
ajbmeb-864	104	42	with	with	ADP
ajbmeb-864	104	43	the	the	DET
ajbmeb-864	104	44	blessing	blessing	NOUN
ajbmeb-864	104	45	of	of	ADP
ajbmeb-864	104	46	the	the	DET
ajbmeb-864	104	47	main	main	ADJ
ajbmeb-864	104	48	owners	owner	NOUN
ajbmeb-864	104	49	and	and	CCONJ
ajbmeb-864	104	50	in	in	ADP
ajbmeb-864	104	51	cooperation	cooperation	NOUN
ajbmeb-864	104	52	with	with	ADP
ajbmeb-864	104	53	the	the	DET
ajbmeb-864	104	54	external	external	ADJ
ajbmeb-864	104	55	auditor	auditor	NOUN
ajbmeb-864	104	56	.	.	PUNCT
ajbmeb-864	105	1	2	2	NUM
ajbmeb-864	105	2	-	-	PUNCT
ajbmeb-864	105	3	personal	personal	ADJ
ajbmeb-864	105	4	gain	gain	NOUN
ajbmeb-864	105	5	:	:	PUNCT
ajbmeb-864	105	6	counting	count	VERB
ajbmeb-864	105	7	personal	personal	ADJ
ajbmeb-864	105	8	gains	gain	NOUN
ajbmeb-864	105	9	as	as	ADP
ajbmeb-864	105	10	one	one	NUM
ajbmeb-864	105	11	of	of	ADP
ajbmeb-864	105	12	the	the	DET
ajbmeb-864	105	13	most	most	ADV
ajbmeb-864	105	14	important	important	ADJ
ajbmeb-864	105	15	management	management	NOUN
ajbmeb-864	105	16	motives	motive	NOUN
ajbmeb-864	105	17	for	for	ADP
ajbmeb-864	105	18	using	use	VERB
ajbmeb-864	105	19	creative	creative	ADJ
ajbmeb-864	105	20	accounting	accounting	NOUN
ajbmeb-864	105	21	in	in	ADP
ajbmeb-864	105	22	cooperation	cooperation	NOUN
ajbmeb-864	105	23	with	with	ADP
ajbmeb-864	105	24	the	the	DET
ajbmeb-864	105	25	external	external	ADJ
ajbmeb-864	105	26	auditor	auditor	NOUN
ajbmeb-864	105	27	and	and	CCONJ
ajbmeb-864	105	28	at	at	ADP
ajbmeb-864	105	29	the	the	DET
ajbmeb-864	105	30	expense	expense	NOUN
ajbmeb-864	105	31	of	of	ADP
ajbmeb-864	105	32	all	all	DET
ajbmeb-864	105	33	categories	category	NOUN
ajbmeb-864	105	34	.	.	PUNCT
ajbmeb-864	106	1	3	3	X
ajbmeb-864	106	2	-	-	PUNCT
ajbmeb-864	106	3	fulfilling	fulfil	VERB
ajbmeb-864	106	4	the	the	DET
ajbmeb-864	106	5	necessary	necessary	ADJ
ajbmeb-864	106	6	requirements	requirement	NOUN
ajbmeb-864	106	7	:	:	PUNCT
ajbmeb-864	106	8	maintain	maintain	VERB
ajbmeb-864	106	9	market	market	NOUN
ajbmeb-864	106	10	share	share	NOUN
ajbmeb-864	106	11	and	and	CCONJ
ajbmeb-864	106	12	meet	meet	VERB
ajbmeb-864	106	13	competitive	competitive	ADJ
ajbmeb-864	106	14	requirements	requirement	NOUN
ajbmeb-864	106	15	when	when	SCONJ
ajbmeb-864	106	16	its	its	PRON
ajbmeb-864	106	17	operating	operating	NOUN
ajbmeb-864	106	18	and	and	CCONJ
ajbmeb-864	106	19	investment	investment	NOUN
ajbmeb-864	106	20	conditions	condition	NOUN
ajbmeb-864	106	21	do	do	AUX
ajbmeb-864	106	22	not	not	PART
ajbmeb-864	106	23	allow	allow	VERB
ajbmeb-864	106	24	this	this	PRON
ajbmeb-864	106	25	to	to	PART
ajbmeb-864	106	26	be	be	AUX
ajbmeb-864	106	27	achieved	achieve	VERB
ajbmeb-864	106	28	.	.	PUNCT
ajbmeb-864	107	1	4	4	X
ajbmeb-864	107	2	-	-	PUNCT
ajbmeb-864	107	3	obtaining	obtain	VERB
ajbmeb-864	107	4	or	or	CCONJ
ajbmeb-864	107	5	maintaining	maintain	VERB
ajbmeb-864	107	6	financing	financing	NOUN
ajbmeb-864	107	7	:	:	PUNCT
ajbmeb-864	107	8	when	when	SCONJ
ajbmeb-864	107	9	businesses	business	NOUN
ajbmeb-864	107	10	suffer	suffer	VERB
ajbmeb-864	107	11	from	from	ADP
ajbmeb-864	107	12	liquidity	liquidity	NOUN
ajbmeb-864	107	13	problems	problem	NOUN
ajbmeb-864	107	14	necessary	necessary	ADJ
ajbmeb-864	107	15	to	to	PART
ajbmeb-864	107	16	continue	continue	VERB
ajbmeb-864	107	17	operational	operational	ADJ
ajbmeb-864	107	18	and	and	CCONJ
ajbmeb-864	107	19	investment	investment	NOUN
ajbmeb-864	107	20	operations	operation	NOUN
ajbmeb-864	107	21	resort	resort	VERB
ajbmeb-864	107	22	to	to	ADP
ajbmeb-864	107	23	refinancing	refinance	VERB
ajbmeb-864	107	24	through	through	ADP
ajbmeb-864	107	25	financial	financial	ADJ
ajbmeb-864	107	26	institutions	institution	NOUN
ajbmeb-864	107	27	by	by	ADP
ajbmeb-864	107	28	providing	provide	VERB
ajbmeb-864	107	29	financial	financial	ADJ
ajbmeb-864	107	30	bank	bank	PROPN
ajbmeb-864	107	31	fulfills	fulfill	VERB
ajbmeb-864	107	32	the	the	DET
ajbmeb-864	107	33	financing	financing	NOUN
ajbmeb-864	107	34	conditions	condition	NOUN
ajbmeb-864	107	35	imposed	impose	VERB
ajbmeb-864	107	36	by	by	ADP
ajbmeb-864	107	37	financial	financial	ADJ
ajbmeb-864	107	38	institutions	institution	NOUN
ajbmeb-864	107	39	(	(	PUNCT
ajbmeb-864	107	40	mobaideen	mobaideen	PROPN
ajbmeb-864	107	41	,	,	PUNCT
ajbmeb-864	107	42	tarek	tarek	PROPN
ajbmeb-864	107	43	and	and	CCONJ
ajbmeb-864	107	44	abdel	abdel	PROPN
ajbmeb-864	107	45	moneim	moneim	PROPN
ajbmeb-864	107	46	,	,	PUNCT
ajbmeb-864	107	47	2010	2010	NUM
ajbmeb-864	107	48	,	,	PUNCT
ajbmeb-864	107	49	p.	p.	NOUN
ajbmeb-864	107	50	32	32	NUM
ajbmeb-864	107	51	)	)	PUNCT
ajbmeb-864	107	52	.	.	PUNCT
ajbmeb-864	108	1	and	and	CCONJ
ajbmeb-864	108	2	see	see	VERB
ajbmeb-864	108	3	researcher	researcher	NOUN
ajbmeb-864	108	4	that	that	SCONJ
ajbmeb-864	108	5	creative	creative	ADJ
ajbmeb-864	108	6	accounting	accounting	NOUN
ajbmeb-864	108	7	is	be	AUX
ajbmeb-864	108	8	behavior	behavior	NOUN
ajbmeb-864	108	9	no	no	PRON
ajbmeb-864	108	10	ethically	ethically	ADV
ajbmeb-864	108	11	to	to	PART
ajbmeb-864	108	12	follow	follow	VERB
ajbmeb-864	108	13	serious	serious	ADJ
ajbmeb-864	108	14	practices	practice	NOUN
ajbmeb-864	108	15	and	and	CCONJ
ajbmeb-864	108	16	violations	violation	NOUN
ajbmeb-864	108	17	to	to	PART
ajbmeb-864	108	18	achieve	achieve	VERB
ajbmeb-864	108	19	the	the	DET
ajbmeb-864	108	20	goals	goal	NOUN
ajbmeb-864	108	21	and	and	CCONJ
ajbmeb-864	108	22	objectives	objective	NOUN
ajbmeb-864	108	23	of	of	ADP
ajbmeb-864	108	24	a	a	DET
ajbmeb-864	108	25	particular	particular	ADJ
ajbmeb-864	108	26	group	group	NOUN
ajbmeb-864	108	27	at	at	ADP
ajbmeb-864	108	28	the	the	DET
ajbmeb-864	108	29	expense	expense	NOUN
ajbmeb-864	108	30	of	of	ADP
ajbmeb-864	108	31	other	other	ADJ
ajbmeb-864	108	32	groups	group	NOUN
ajbmeb-864	108	33	,	,	PUNCT
ajbmeb-864	108	34	because	because	SCONJ
ajbmeb-864	108	35	several	several	ADJ
ajbmeb-864	108	36	motives	motive	NOUN
ajbmeb-864	108	37	,	,	PUNCT
ajbmeb-864	108	38	including	include	VERB
ajbmeb-864	108	39	conflict	conflict	NOUN
ajbmeb-864	108	40	of	of	ADP
ajbmeb-864	108	41	interests	interest	NOUN
ajbmeb-864	108	42	between	between	ADP
ajbmeb-864	108	43	different	different	ADJ
ajbmeb-864	108	44	parties	party	NOUN
ajbmeb-864	108	45	and	and	CCONJ
ajbmeb-864	108	46	the	the	DET
ajbmeb-864	108	47	multiplicity	multiplicity	NOUN
ajbmeb-864	108	48	of	of	ADP
ajbmeb-864	108	49	accounting	accounting	NOUN
ajbmeb-864	108	50	alternatives	alternative	NOUN
ajbmeb-864	108	51	in	in	ADP
ajbmeb-864	108	52	accounting	accounting	NOUN
ajbmeb-864	108	53	measurement	measurement	NOUN
ajbmeb-864	108	54	,	,	PUNCT
ajbmeb-864	108	55	estimation	estimation	NOUN
ajbmeb-864	108	56	and	and	CCONJ
ajbmeb-864	108	57	disclosure	disclosure	NOUN
ajbmeb-864	108	58	provided	provide	VERB
ajbmeb-864	108	59	by	by	ADP
ajbmeb-864	108	60	accounting	accounting	NOUN
ajbmeb-864	108	61	standards	standard	NOUN
ajbmeb-864	108	62	(	(	PUNCT
ajbmeb-864	108	63	al	al	PROPN
ajbmeb-864	108	64	-	-	PUNCT
ajbmeb-864	108	65	qutaish	qutaish	PROPN
ajbmeb-864	108	66	,	,	PUNCT
ajbmeb-864	108	67	hassan	hassan	PROPN
ajbmeb-864	108	68	and	and	CCONJ
ajbmeb-864	108	69	al	al	PROPN
ajbmeb-864	108	70	-	-	PUNCT
ajbmeb-864	108	71	sufi	sufi	NOUN
ajbmeb-864	108	72	,	,	PUNCT
ajbmeb-864	108	73	2011p	2011p	NUM
ajbmeb-864	108	74	.	.	PUNCT
ajbmeb-864	108	75	98	98	NUM
ajbmeb-864	108	76	)	)	PUNCT
ajbmeb-864	108	77	.	.	PUNCT
ajbmeb-864	109	1	fifth	fifth	ADJ
ajbmeb-864	109	2	:	:	PUNCT
ajbmeb-864	109	3	creative	creative	ADJ
ajbmeb-864	109	4	accounting	accounting	NOUN
ajbmeb-864	109	5	practices	practice	NOUN
ajbmeb-864	109	6	and	and	CCONJ
ajbmeb-864	109	7	ethics	ethic	NOUN
ajbmeb-864	109	8	for	for	ADP
ajbmeb-864	109	9	the	the	DET
ajbmeb-864	109	10	accounting	accounting	NOUN
ajbmeb-864	109	11	profession	profession	NOUN
ajbmeb-864	109	12	;	;	PUNCT
ajbmeb-864	109	13	defines	define	VERB
ajbmeb-864	109	14	professional	professional	ADJ
ajbmeb-864	109	15	ethics	ethic	NOUN
ajbmeb-864	109	16	asthis	asthis	ADJ
ajbmeb-864	109	17	is	be	AUX
ajbmeb-864	109	18	the	the	DET
ajbmeb-864	109	19	system	system	NOUN
ajbmeb-864	109	20	of	of	ADP
ajbmeb-864	109	21	ethical	ethical	ADJ
ajbmeb-864	109	22	principles	principle	NOUN
ajbmeb-864	109	23	and	and	CCONJ
ajbmeb-864	109	24	rules	rule	NOUN
ajbmeb-864	109	25	of	of	ADP
ajbmeb-864	109	26	practice	practice	NOUN
ajbmeb-864	109	27	that	that	PRON
ajbmeb-864	109	28	have	have	AUX
ajbmeb-864	109	29	become	become	VERB
ajbmeb-864	109	30	standardized	standardized	ADJ
ajbmeb-864	109	31	see	see	NOUN
ajbmeb-864	109	32	for	for	ADP
ajbmeb-864	109	33	professional	professional	ADJ
ajbmeb-864	109	34	behavior	behavior	NOUN
ajbmeb-864	109	35	,	,	PUNCT
ajbmeb-864	109	36	every	every	DET
ajbmeb-864	109	37	profession	profession	NOUN
ajbmeb-864	109	38	has	have	VERB
ajbmeb-864	109	39	its	its	PRON
ajbmeb-864	109	40	own	own	ADJ
ajbmeb-864	109	41	ethics	ethic	NOUN
ajbmeb-864	109	42	that	that	PRON
ajbmeb-864	109	43	were	be	AUX
ajbmeb-864	109	44	formed	form	VERB
ajbmeb-864	109	45	and	and	CCONJ
ajbmeb-864	109	46	gradually	gradually	ADV
ajbmeb-864	109	47	developed	develop	VERB
ajbmeb-864	109	48	over	over	ADP
ajbmeb-864	109	49	time	time	NOUN
ajbmeb-864	109	50	until	until	SCONJ
ajbmeb-864	109	51	it	it	PRON
ajbmeb-864	109	52	was	be	AUX
ajbmeb-864	109	53	completedit	completedit	NOUN
ajbmeb-864	109	54	has	have	AUX
ajbmeb-864	109	55	been	be	AUX
ajbmeb-864	109	56	recognized	recognize	VERB
ajbmeb-864	109	57	and	and	CCONJ
ajbmeb-864	109	58	has	have	AUX
ajbmeb-864	109	59	become	become	VERB
ajbmeb-864	109	60	morally	morally	ADV
ajbmeb-864	109	61	and	and	CCONJ
ajbmeb-864	109	62	legally	legally	ADV
ajbmeb-864	109	63	approved	approve	VERB
ajbmeb-864	109	64	.	.	PUNCT
ajbmeb-864	110	1	therefore	therefore	ADV
ajbmeb-864	110	2	,	,	PUNCT
ajbmeb-864	110	3	there	there	PRON
ajbmeb-864	110	4	was	be	VERB
ajbmeb-864	110	5	a	a	DET
ajbmeb-864	110	6	need	need	NOUN
ajbmeb-864	110	7	to	to	PART
ajbmeb-864	110	8	develop	develop	VERB
ajbmeb-864	110	9	regulations	regulation	NOUN
ajbmeb-864	110	10	for	for	ADP
ajbmeb-864	110	11	the	the	DET
ajbmeb-864	110	12	practice	practice	NOUN
ajbmeb-864	110	13	of	of	ADP
ajbmeb-864	110	14	various	various	ADJ
ajbmeb-864	110	15	professions	profession	NOUN
ajbmeb-864	110	16	,	,	PUNCT
ajbmeb-864	110	17	especially	especially	ADV
ajbmeb-864	110	18	the	the	DET
ajbmeb-864	110	19	practical	practical	ADJ
ajbmeb-864	110	20	ones	one	NOUN
ajbmeb-864	110	21	such	such	ADJ
ajbmeb-864	110	22	as	as	ADP
ajbmeb-864	110	23	accounting	account	VERB
ajbmeb-864	110	24	,	,	PUNCT
ajbmeb-864	110	25	so	so	SCONJ
ajbmeb-864	110	26	that	that	SCONJ
ajbmeb-864	110	27	these	these	DET
ajbmeb-864	110	28	activities	activity	NOUN
ajbmeb-864	110	29	include	include	VERB
ajbmeb-864	110	30	the	the	DET
ajbmeb-864	110	31	foundations	foundation	NOUN
ajbmeb-864	110	32	,	,	PUNCT
ajbmeb-864	110	33	duties	duty	NOUN
ajbmeb-864	110	34	and	and	CCONJ
ajbmeb-864	110	35	rights	right	NOUN
ajbmeb-864	110	36	that	that	PRON
ajbmeb-864	110	37	must	must	AUX
ajbmeb-864	110	38	be	be	AUX
ajbmeb-864	110	39	adhered	adhere	VERB
ajbmeb-864	110	40	to	to	ADP
ajbmeb-864	110	41	when	when	SCONJ
ajbmeb-864	110	42	practicing	practice	VERB
ajbmeb-864	110	43	a	a	DET
ajbmeb-864	110	44	specific	specific	ADJ
ajbmeb-864	110	45	professional	professional	ADJ
ajbmeb-864	110	46	work	work	NOUN
ajbmeb-864	110	47	.	.	PUNCT
ajbmeb-864	111	1	(	(	PUNCT
ajbmeb-864	111	2	ali	ali	PROPN
ajbmeb-864	111	3	,	,	PUNCT
ajbmeb-864	111	4	mustafa	mustafa	PROPN
ajbmeb-864	111	5	abdul	abdul	PROPN
ajbmeb-864	111	6	-	-	PUNCT
ajbmeb-864	111	7	hussein	hussein	PROPN
ajbmeb-864	111	8	andothers2013	andothers2013	PROPN
ajbmeb-864	111	9	,	,	PUNCT
ajbmeb-864	111	10	p.	p.	NOUN
ajbmeb-864	111	11	65	65	NUM
ajbmeb-864	111	12	)	)	PUNCT
ajbmeb-864	111	13	.	.	PUNCT
ajbmeb-864	112	1	the	the	DET
ajbmeb-864	112	2	basic	basic	ADJ
ajbmeb-864	112	3	principles	principle	NOUN
ajbmeb-864	112	4	of	of	ADP
ajbmeb-864	112	5	the	the	DET
ajbmeb-864	112	6	international	international	ADJ
ajbmeb-864	112	7	code	code	NOUN
ajbmeb-864	112	8	of	of	ADP
ajbmeb-864	112	9	ethics	ethic	NOUN
ajbmeb-864	112	10	for	for	ADP
ajbmeb-864	112	11	accountants	accountant	NOUN
ajbmeb-864	112	12	state	state	NOUN
ajbmeb-864	112	13	that	that	PRON
ajbmeb-864	112	14	hallmark	hallmark	NOUN
ajbmeb-864	112	15	of	of	ADP
ajbmeb-864	112	16	any	any	DET
ajbmeb-864	112	17	profession	profession	NOUN
ajbmeb-864	112	18	acceptance	acceptance	NOUN
ajbmeb-864	112	19	of	of	ADP
ajbmeb-864	112	20	its	its	PRON
ajbmeb-864	112	21	responsibilities	responsibility	NOUN
ajbmeb-864	112	22	to	to	ADP
ajbmeb-864	112	23	the	the	DET
ajbmeb-864	112	24	public	public	NOUN
ajbmeb-864	112	25	,	,	PUNCT
ajbmeb-864	112	26	and	and	CCONJ
ajbmeb-864	112	27	with	with	ADP
ajbmeb-864	112	28	regard	regard	NOUN
ajbmeb-864	112	29	to	to	ADP
ajbmeb-864	112	30	the	the	DET
ajbmeb-864	112	31	accounting	accounting	NOUN
ajbmeb-864	112	32	profession	profession	NOUN
ajbmeb-864	112	33	,	,	PUNCT
ajbmeb-864	112	34	the	the	DET
ajbmeb-864	112	35	public	public	NOUN
ajbmeb-864	112	36	includes	include	VERB
ajbmeb-864	112	37	all	all	PRON
ajbmeb-864	112	38	of	of	ADP
ajbmeb-864	112	39	the	the	DET
ajbmeb-864	112	40	customers	customer	NOUN
ajbmeb-864	112	41	,	,	PUNCT
ajbmeb-864	112	42	donors	donor	NOUN
ajbmeb-864	112	43	’	’	PART
ajbmeb-864	112	44	credit	credit	NOUN
ajbmeb-864	112	45	,	,	PUNCT
ajbmeb-864	112	46	governments	government	NOUN
ajbmeb-864	112	47	,	,	PUNCT
ajbmeb-864	112	48	employees	employee	NOUN
ajbmeb-864	112	49	,	,	PUNCT
ajbmeb-864	112	50	investors	investor	NOUN
ajbmeb-864	112	51	,	,	PUNCT
ajbmeb-864	112	52	units	unit	NOUN
ajbmeb-864	112	53	economic	economic	ADJ
ajbmeb-864	112	54	,	,	PUNCT
ajbmeb-864	112	55	and	and	CCONJ
ajbmeb-864	112	56	the	the	DET
ajbmeb-864	112	57	financial	financial	ADJ
ajbmeb-864	112	58	markets	market	NOUN
ajbmeb-864	112	59	and	and	CCONJ
ajbmeb-864	112	60	everyone	everyone	PRON
ajbmeb-864	112	61	who	who	PRON
ajbmeb-864	112	62	depends	depend	VERB
ajbmeb-864	112	63	on	on	ADP
ajbmeb-864	112	64	the	the	DET
ajbmeb-864	112	65	objectivity	objectivity	NOUN
ajbmeb-864	112	66	and	and	CCONJ
ajbmeb-864	112	67	integrity	integrity	NOUN
ajbmeb-864	112	68	of	of	ADP
ajbmeb-864	112	69	accountants	accountant	NOUN
ajbmeb-864	112	70	to	to	PART
ajbmeb-864	112	71	maintain	maintain	VERB
ajbmeb-864	112	72	the	the	DET
ajbmeb-864	112	73	continuity	continuity	NOUN
ajbmeb-864	112	74	of	of	ADP
ajbmeb-864	112	75	business	business	NOUN
ajbmeb-864	112	76	nature	nature	NOUN
ajbmeb-864	112	77	.	.	PUNCT
ajbmeb-864	113	1	accreditation	accreditation	NOUN
ajbmeb-864	113	2	imposes	impose	VERB
ajbmeb-864	113	3	on	on	ADP
ajbmeb-864	113	4	accountants	accountant	NOUN
ajbmeb-864	113	5	the	the	DET
ajbmeb-864	113	6	responsibility	responsibility	NOUN
ajbmeb-864	113	7	to	to	PART
ajbmeb-864	113	8	maintain	maintain	VERB
ajbmeb-864	113	9	the	the	DET
ajbmeb-864	113	10	interest	interest	NOUN
ajbmeb-864	113	11	of	of	ADP
ajbmeb-864	113	12	the	the	DET
ajbmeb-864	113	13	public	public	NOUN
ajbmeb-864	113	14	,	,	PUNCT
ajbmeb-864	113	15	which	which	PRON
ajbmeb-864	113	16	is	be	AUX
ajbmeb-864	113	17	known	know	VERB
ajbmeb-864	113	18	to	to	PART
ajbmeb-864	113	19	be	be	AUX
ajbmeb-864	113	20	the	the	DET
ajbmeb-864	113	21	good	good	ADJ
ajbmeb-864	113	22	situation	situation	NOUN
ajbmeb-864	113	23	of	of	ADP
ajbmeb-864	113	24	individuals	individual	NOUN
ajbmeb-864	113	25	and	and	CCONJ
ajbmeb-864	113	26	economic	economic	ADJ
ajbmeb-864	113	27	units	unit	NOUN
ajbmeb-864	113	28	served	serve	VERB
ajbmeb-864	113	29	by	by	ADP
ajbmeb-864	113	30	the	the	DET
ajbmeb-864	113	31	accountant	accountant	NOUN
ajbmeb-864	113	32	.	.	PUNCT
ajbmeb-864	114	1	it	it	PRON
ajbmeb-864	114	2	is	be	AUX
ajbmeb-864	114	3	in	in	ADP
ajbmeb-864	114	4	the	the	DET
ajbmeb-864	114	5	interest	interest	NOUN
ajbmeb-864	114	6	of	of	ADP
ajbmeb-864	114	7	accounting	accounting	NOUN
ajbmeb-864	114	8	to	to	PART
ajbmeb-864	114	9	be	be	AUX
ajbmeb-864	114	10	clear	clear	ADJ
ajbmeb-864	114	11	to	to	ADP
ajbmeb-864	114	12	the	the	DET
ajbmeb-864	114	13	beneficiary	beneficiary	NOUN
ajbmeb-864	114	14	of	of	ADP
ajbmeb-864	114	15	its	its	PRON
ajbmeb-864	114	16	services	service	NOUN
ajbmeb-864	114	17	by	by	ADP
ajbmeb-864	114	18	implementing	implement	VERB
ajbmeb-864	114	19	the	the	DET
ajbmeb-864	114	20	highest	high	ADJ
ajbmeb-864	114	21	levels	level	NOUN
ajbmeb-864	114	22	of	of	ADP
ajbmeb-864	114	23	performance	performance	NOUN
ajbmeb-864	114	24	and	and	CCONJ
ajbmeb-864	114	25	in	in	ADP
ajbmeb-864	114	26	accordance	accordance	NOUN
ajbmeb-864	114	27	with	with	ADP
ajbmeb-864	114	28	ethical	ethical	ADJ
ajbmeb-864	114	29	requirements	requirement	NOUN
ajbmeb-864	114	30	that	that	PRON
ajbmeb-864	114	31	seek	seek	VERB
ajbmeb-864	114	32	to	to	PART
ajbmeb-864	114	33	ensure	ensure	VERB
ajbmeb-864	114	34	this	this	DET
ajbmeb-864	114	35	level	level	NOUN
ajbmeb-864	114	36	of	of	ADP
ajbmeb-864	114	37	performance	performance	NOUN
ajbmeb-864	114	38	.	.	PUNCT
ajbmeb-864	115	1	(	(	PUNCT
ajbmeb-864	115	2	shariqi	shariqi	PROPN
ajbmeb-864	115	3	,	,	PUNCT
ajbmeb-864	115	4	omar	omar	PROPN
ajbmeb-864	115	5	,	,	PUNCT
ajbmeb-864	115	6	2015	2015	NUM
ajbmeb-864	115	7	,	,	PUNCT
ajbmeb-864	115	8	p.	p.	NOUN
ajbmeb-864	115	9	32	32	NUM
ajbmeb-864	115	10	)	)	PUNCT
ajbmeb-864	115	11	.	.	PUNCT
ajbmeb-864	116	1	the	the	DET
ajbmeb-864	116	2	third	third	ADJ
ajbmeb-864	116	3	axis	axis	NOUN
ajbmeb-864	116	4	:	:	PUNCT
ajbmeb-864	116	5	the	the	DET
ajbmeb-864	116	6	concept	concept	NOUN
ajbmeb-864	116	7	of	of	ADP
ajbmeb-864	116	8	interim	interim	ADJ
ajbmeb-864	116	9	financial	financial	ADJ
ajbmeb-864	116	10	reports	report	NOUN
ajbmeb-864	116	11	and	and	CCONJ
ajbmeb-864	116	12	the	the	DET
ajbmeb-864	116	13	approved	approve	VERB
ajbmeb-864	116	14	entries	entry	NOUN
ajbmeb-864	116	15	for	for	ADP
ajbmeb-864	116	16	their	their	PRON
ajbmeb-864	116	17	preparation	preparation	NOUN
ajbmeb-864	116	18	.	.	PUNCT
ajbmeb-864	117	1	first	first	ADV
ajbmeb-864	117	2	:	:	PUNCT
ajbmeb-864	117	3	the	the	DET
ajbmeb-864	117	4	concept	concept	NOUN
ajbmeb-864	117	5	of	of	ADP
ajbmeb-864	117	6	interim	interim	ADJ
ajbmeb-864	117	7	financial	financial	ADJ
ajbmeb-864	117	8	reports	report	NOUN
ajbmeb-864	117	9	:	:	PUNCT
ajbmeb-864	117	10	interim	interim	ADJ
ajbmeb-864	117	11	financial	financial	ADJ
ajbmeb-864	117	12	reports	report	NOUN
ajbmeb-864	117	13	are	be	AUX
ajbmeb-864	117	14	one	one	NUM
ajbmeb-864	117	15	of	of	ADP
ajbmeb-864	117	16	the	the	DET
ajbmeb-864	117	17	sources	source	NOUN
ajbmeb-864	117	18	of	of	ADP
ajbmeb-864	117	19	obtaining	obtain	VERB
ajbmeb-864	117	20	appropriate	appropriate	ADJ
ajbmeb-864	117	21	accounting	accounting	NOUN
ajbmeb-864	117	22	information	information	NOUN
ajbmeb-864	117	23	for	for	ADP
ajbmeb-864	117	24	making	make	VERB
ajbmeb-864	117	25	economic	economic	ADJ
ajbmeb-864	117	26	decisions	decision	NOUN
ajbmeb-864	117	27	from	from	ADP
ajbmeb-864	117	28	shareholders	shareholder	NOUN
ajbmeb-864	117	29	and	and	CCONJ
ajbmeb-864	117	30	other	other	ADJ
ajbmeb-864	117	31	stakeholders	stakeholder	NOUN
ajbmeb-864	117	32	in	in	ADP
ajbmeb-864	117	33	joint	joint	ADJ
ajbmeb-864	117	34	stock	stock	NOUN
ajbmeb-864	117	35	companies	company	NOUN
ajbmeb-864	117	36	,	,	PUNCT
ajbmeb-864	117	37	especially	especially	ADV
ajbmeb-864	117	38	joint	joint	ADJ
ajbmeb-864	117	39	stock	stock	NOUN
ajbmeb-864	117	40	companies	company	NOUN
ajbmeb-864	117	41	listed	list	VERB
ajbmeb-864	117	42	in	in	ADP
ajbmeb-864	117	43	the	the	DET
ajbmeb-864	117	44	financial	financial	ADJ
ajbmeb-864	117	45	markets	market	NOUN
ajbmeb-864	117	46	.	.	PUNCT
ajbmeb-864	118	1	unlike	unlike	ADP
ajbmeb-864	118	2	annual	annual	ADJ
ajbmeb-864	118	3	financial	financial	ADJ
ajbmeb-864	118	4	reports	report	NOUN
ajbmeb-864	118	5	,	,	PUNCT
ajbmeb-864	118	6	these	these	DET
ajbmeb-864	118	7	companies	company	NOUN
ajbmeb-864	118	8	issue	issue	VERB
ajbmeb-864	118	9	financial	financial	ADJ
ajbmeb-864	118	10	reports	report	NOUN
ajbmeb-864	118	11	covering	cover	VERB
ajbmeb-864	118	12	an	an	DET
ajbmeb-864	118	13	interim	interim	ADJ
ajbmeb-864	118	14	period	period	NOUN
ajbmeb-864	118	15	during	during	ADP
ajbmeb-864	118	16	the	the	DET
ajbmeb-864	118	17	fiscal	fiscal	ADJ
ajbmeb-864	118	18	year	year	NOUN
ajbmeb-864	118	19	.	.	PUNCT
ajbmeb-864	119	1	usually	usually	ADV
ajbmeb-864	119	2	they	they	PRON
ajbmeb-864	119	3	are	be	AUX
ajbmeb-864	119	4	semi	semi	ADJ
ajbmeb-864	119	5	-	-	ADJ
ajbmeb-864	119	6	annual	annual	ADJ
ajbmeb-864	119	7	or	or	CCONJ
ajbmeb-864	119	8	quarterly	quarterly	ADJ
ajbmeb-864	119	9	,	,	PUNCT
ajbmeb-864	119	10	and	and	CCONJ
ajbmeb-864	119	11	the	the	DET
ajbmeb-864	119	12	attention	attention	NOUN
ajbmeb-864	119	13	to	to	ADP
ajbmeb-864	119	14	this	this	DET
ajbmeb-864	119	15	type	type	NOUN
ajbmeb-864	119	16	of	of	ADP
ajbmeb-864	119	17	reports	report	NOUN
ajbmeb-864	119	18	is	be	AUX
ajbmeb-864	119	19	due	due	ADJ
ajbmeb-864	119	20	to	to	ADP
ajbmeb-864	119	21	the	the	DET
ajbmeb-864	119	22	pressures	pressure	NOUN
ajbmeb-864	119	23	exerted	exert	VERB
ajbmeb-864	119	24	by	by	ADP
ajbmeb-864	119	25	shareholders	shareholder	NOUN
ajbmeb-864	119	26	and	and	CCONJ
ajbmeb-864	119	27	other	other	ADJ
ajbmeb-864	119	28	economic	economic	ADJ
ajbmeb-864	119	29	decision	decision	NOUN
ajbmeb-864	119	30	-	-	PUNCT
ajbmeb-864	119	31	makers	maker	NOUN
ajbmeb-864	119	32	with	with	ADP
ajbmeb-864	119	33	the	the	DET
ajbmeb-864	119	34	aim	aim	NOUN
ajbmeb-864	119	35	of	of	ADP
ajbmeb-864	119	36	identifying	identify	VERB
ajbmeb-864	119	37	the	the	DET
ajbmeb-864	119	38	results	result	NOUN
ajbmeb-864	119	39	of	of	ADP
ajbmeb-864	119	40	the	the	DET
ajbmeb-864	119	41	activity	activity	NOUN
ajbmeb-864	119	42	and	and	CCONJ
ajbmeb-864	119	43	financial	financial	ADJ
ajbmeb-864	119	44	position	position	NOUN
ajbmeb-864	119	45	of	of	ADP
ajbmeb-864	119	46	the	the	DET
ajbmeb-864	119	47	investee	investee	NOUN
ajbmeb-864	119	48	companies	company	NOUN
ajbmeb-864	119	49	on	on	ADP
ajbmeb-864	119	50	a	a	DET
ajbmeb-864	119	51	american	american	ADJ
ajbmeb-864	119	52	journal	journal	PROPN
ajbmeb-864	119	53	of	of	ADP
ajbmeb-864	119	54	business	business	NOUN
ajbmeb-864	119	55	management	management	NOUN
ajbmeb-864	119	56	,	,	PUNCT
ajbmeb-864	119	57	economics	economic	NOUN
ajbmeb-864	119	58	and	and	CCONJ
ajbmeb-864	119	59	banking	banking	NOUN
ajbmeb-864	119	60	volume	volume	NOUN
ajbmeb-864	119	61	12	12	NUM
ajbmeb-864	119	62	may	may	PROPN
ajbmeb-864	119	63	,	,	PUNCT
ajbmeb-864	119	64	2023	2023	NUM
ajbmeb-864	119	65	p	p	NOUN
ajbmeb-864	119	66	a	a	DET
ajbmeb-864	119	67	g	g	NOUN
ajbmeb-864	119	68	e	e	NOUN
ajbmeb-864	119	69	|	|	ADV
ajbmeb-864	119	70	172	172	NUM
ajbmeb-864	119	71	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-864	119	72	regular	regular	ADJ
ajbmeb-864	119	73	basis	basis	NOUN
ajbmeb-864	119	74	instead	instead	ADV
ajbmeb-864	119	75	of	of	ADP
ajbmeb-864	119	76	waiting	wait	VERB
ajbmeb-864	119	77	until	until	ADP
ajbmeb-864	119	78	the	the	DET
ajbmeb-864	119	79	end	end	NOUN
ajbmeb-864	119	80	of	of	ADP
ajbmeb-864	119	81	the	the	DET
ajbmeb-864	119	82	financial	financial	ADJ
ajbmeb-864	119	83	year	year	NOUN
ajbmeb-864	119	84	to	to	PART
ajbmeb-864	119	85	obtain	obtain	VERB
ajbmeb-864	119	86	the	the	DET
ajbmeb-864	119	87	necessary	necessary	ADJ
ajbmeb-864	119	88	information	information	NOUN
ajbmeb-864	119	89	for	for	ADP
ajbmeb-864	119	90	those	those	DET
ajbmeb-864	119	91	decisions	decision	NOUN
ajbmeb-864	119	92	(	(	PUNCT
ajbmeb-864	119	93	abu	abu	PROPN
ajbmeb-864	119	94	hamam	hamam	PROPN
ajbmeb-864	119	95	,	,	PUNCT
ajbmeb-864	119	96	majed	majed	PROPN
ajbmeb-864	119	97	ismail	ismail	PROPN
ajbmeb-864	119	98	,	,	PUNCT
ajbmeb-864	119	99	2009	2009	NUM
ajbmeb-864	119	100	,	,	PUNCT
ajbmeb-864	119	101	p.	p.	NOUN
ajbmeb-864	119	102	66	66	NUM
ajbmeb-864	119	103	)	)	PUNCT
ajbmeb-864	119	104	.	.	PUNCT
ajbmeb-864	120	1	interim	interim	ADJ
ajbmeb-864	120	2	financial	financial	ADJ
ajbmeb-864	120	3	reports	report	NOUN
ajbmeb-864	120	4	were	be	AUX
ajbmeb-864	120	5	also	also	ADV
ajbmeb-864	120	6	defined	define	VERB
ajbmeb-864	120	7	as	as	ADP
ajbmeb-864	120	8	“	"	PUNCT
ajbmeb-864	120	9	a	a	DET
ajbmeb-864	120	10	set	set	NOUN
ajbmeb-864	120	11	of	of	ADP
ajbmeb-864	120	12	financial	financial	ADJ
ajbmeb-864	120	13	statements	statement	NOUN
ajbmeb-864	120	14	or	or	CCONJ
ajbmeb-864	120	15	reports	report	NOUN
ajbmeb-864	120	16	that	that	PRON
ajbmeb-864	120	17	are	be	AUX
ajbmeb-864	120	18	prepared	prepare	VERB
ajbmeb-864	120	19	for	for	ADP
ajbmeb-864	120	20	periods	period	NOUN
ajbmeb-864	120	21	of	of	ADP
ajbmeb-864	120	22	time	time	NOUN
ajbmeb-864	120	23	less	less	ADJ
ajbmeb-864	120	24	than	than	ADP
ajbmeb-864	120	25	the	the	DET
ajbmeb-864	120	26	financial	financial	ADJ
ajbmeb-864	120	27	year	year	NOUN
ajbmeb-864	120	28	,	,	PUNCT
ajbmeb-864	120	29	and	and	CCONJ
ajbmeb-864	120	30	that	that	DET
ajbmeb-864	120	31	period	period	NOUN
ajbmeb-864	120	32	may	may	AUX
ajbmeb-864	120	33	be	be	AUX
ajbmeb-864	120	34	three	three	NUM
ajbmeb-864	120	35	months	month	NOUN
ajbmeb-864	120	36	(	(	PUNCT
ajbmeb-864	120	37	quarterly	quarterly	ADJ
ajbmeb-864	120	38	financial	financial	ADJ
ajbmeb-864	120	39	reports	report	NOUN
ajbmeb-864	120	40	)	)	PUNCT
ajbmeb-864	120	41	or	or	CCONJ
ajbmeb-864	120	42	six	six	NUM
ajbmeb-864	120	43	months	month	NOUN
ajbmeb-864	120	44	(	(	PUNCT
ajbmeb-864	120	45	semi	semi	ADJ
ajbmeb-864	120	46	-	-	ADJ
ajbmeb-864	120	47	annual	annual	ADJ
ajbmeb-864	120	48	financial	financial	ADJ
ajbmeb-864	120	49	reports	report	NOUN
ajbmeb-864	120	50	)	)	PUNCT
ajbmeb-864	120	51	.	.	PUNCT
ajbmeb-864	120	52	”	"	PUNCT
ajbmeb-864	121	1	there	there	PRON
ajbmeb-864	121	2	is	be	VERB
ajbmeb-864	121	3	usually	usually	ADV
ajbmeb-864	121	4	a	a	DET
ajbmeb-864	121	5	relative	relative	ADJ
ajbmeb-864	121	6	identical	identical	ADJ
ajbmeb-864	121	7	in	in	ADP
ajbmeb-864	121	8	the	the	DET
ajbmeb-864	121	9	type	type	NOUN
ajbmeb-864	121	10	and	and	CCONJ
ajbmeb-864	121	11	form	form	NOUN
ajbmeb-864	121	12	of	of	ADP
ajbmeb-864	121	13	annual	annual	ADJ
ajbmeb-864	121	14	financial	financial	ADJ
ajbmeb-864	121	15	reports	report	NOUN
ajbmeb-864	121	16	and	and	CCONJ
ajbmeb-864	121	17	interim	interim	ADJ
ajbmeb-864	121	18	financial	financial	ADJ
ajbmeb-864	121	19	reports	report	NOUN
ajbmeb-864	121	20	,	,	PUNCT
ajbmeb-864	121	21	and	and	CCONJ
ajbmeb-864	121	22	the	the	DET
ajbmeb-864	121	23	dispute	dispute	NOUN
ajbmeb-864	121	24	is	be	AUX
ajbmeb-864	121	25	sometimes	sometimes	ADV
ajbmeb-864	121	26	determined	determine	VERB
ajbmeb-864	121	27	in	in	ADP
ajbmeb-864	121	28	the	the	DET
ajbmeb-864	121	29	time	time	NOUN
ajbmeb-864	121	30	period	period	NOUN
ajbmeb-864	121	31	covered	cover	VERB
ajbmeb-864	121	32	by	by	ADP
ajbmeb-864	121	33	each	each	PRON
ajbmeb-864	121	34	of	of	ADP
ajbmeb-864	121	35	them	they	PRON
ajbmeb-864	121	36	and	and	CCONJ
ajbmeb-864	121	37	the	the	DET
ajbmeb-864	121	38	timing	timing	NOUN
ajbmeb-864	121	39	of	of	ADP
ajbmeb-864	121	40	their	their	PRON
ajbmeb-864	121	41	issuance	issuance	NOUN
ajbmeb-864	121	42	,	,	PUNCT
ajbmeb-864	121	43	and	and	CCONJ
ajbmeb-864	121	44	therefore	therefore	ADV
ajbmeb-864	121	45	the	the	DET
ajbmeb-864	121	46	interim	interim	ADJ
ajbmeb-864	121	47	financial	financial	ADJ
ajbmeb-864	121	48	reports	report	NOUN
ajbmeb-864	121	49	as	as	ADP
ajbmeb-864	121	50	a	a	DET
ajbmeb-864	121	51	means	means	NOUN
ajbmeb-864	121	52	of	of	ADP
ajbmeb-864	121	53	disclosing	disclose	VERB
ajbmeb-864	121	54	interim	interim	ADJ
ajbmeb-864	121	55	information	information	NOUN
ajbmeb-864	121	56	are	be	AUX
ajbmeb-864	121	57	prepared	prepare	VERB
ajbmeb-864	121	58	in	in	ADP
ajbmeb-864	121	59	a	a	DET
ajbmeb-864	121	60	similar	similar	ADJ
ajbmeb-864	121	61	manner	manner	NOUN
ajbmeb-864	121	62	to	to	ADP
ajbmeb-864	121	63	the	the	DET
ajbmeb-864	121	64	annual	annual	ADJ
ajbmeb-864	121	65	financial	financial	ADJ
ajbmeb-864	121	66	reports	report	NOUN
ajbmeb-864	121	67	in	in	ADP
ajbmeb-864	121	68	accordance	accordance	NOUN
ajbmeb-864	121	69	with	with	ADP
ajbmeb-864	121	70	the	the	DET
ajbmeb-864	121	71	accounting	accounting	NOUN
ajbmeb-864	121	72	principles	principle	NOUN
ajbmeb-864	121	73	applied	apply	VERB
ajbmeb-864	121	74	when	when	SCONJ
ajbmeb-864	121	75	preparing	prepare	VERB
ajbmeb-864	121	76	and	and	CCONJ
ajbmeb-864	121	77	publishing	publish	VERB
ajbmeb-864	121	78	those	those	DET
ajbmeb-864	121	79	same	same	ADJ
ajbmeb-864	121	80	reports	report	NOUN
ajbmeb-864	121	81	for	for	ADP
ajbmeb-864	121	82	the	the	DET
ajbmeb-864	121	83	purpose	purpose	NOUN
ajbmeb-864	121	84	of	of	ADP
ajbmeb-864	121	85	achieving	achieve	VERB
ajbmeb-864	121	86	consistency	consistency	NOUN
ajbmeb-864	121	87	between	between	ADP
ajbmeb-864	121	88	the	the	DET
ajbmeb-864	121	89	interim	interim	ADJ
ajbmeb-864	121	90	financial	financial	ADJ
ajbmeb-864	121	91	reports	report	NOUN
ajbmeb-864	121	92	from	from	ADP
ajbmeb-864	121	93	clear	clear	ADJ
ajbmeb-864	121	94	,	,	PUNCT
ajbmeb-864	121	95	focused	focused	ADJ
ajbmeb-864	121	96	and	and	CCONJ
ajbmeb-864	121	97	quickly	quickly	ADV
ajbmeb-864	121	98	understandable	understandable	ADJ
ajbmeb-864	121	99	information	information	NOUN
ajbmeb-864	121	100	,	,	PUNCT
ajbmeb-864	121	101	the	the	DET
ajbmeb-864	121	102	interim	interim	ADJ
ajbmeb-864	121	103	financial	financial	ADJ
ajbmeb-864	121	104	reports	report	NOUN
ajbmeb-864	121	105	represent:(agha	represent:(agha	NOUN
ajbmeb-864	121	106	,	,	PUNCT
ajbmeb-864	121	107	imad	imad	NOUN
ajbmeb-864	121	108	,	,	PUNCT
ajbmeb-864	121	109	2011pp	2011pp	NOUN
ajbmeb-864	121	110	.	.	PUNCT
ajbmeb-864	122	1	77	77	NUM
ajbmeb-864	122	2	-	-	SYM
ajbmeb-864	122	3	78	78	NUM
ajbmeb-864	122	4	)	)	PUNCT
ajbmeb-864	122	5	providing	provide	VERB
ajbmeb-864	122	6	appropriate	appropriate	ADJ
ajbmeb-864	122	7	accounting	accounting	NOUN
ajbmeb-864	122	8	information	information	NOUN
ajbmeb-864	122	9	to	to	PART
ajbmeb-864	122	10	rationalize	rationalize	VERB
ajbmeb-864	122	11	investment	investment	NOUN
ajbmeb-864	122	12	and	and	CCONJ
ajbmeb-864	122	13	credit	credit	NOUN
ajbmeb-864	122	14	decisions	decision	NOUN
ajbmeb-864	122	15	taken	take	VERB
ajbmeb-864	122	16	by	by	ADP
ajbmeb-864	122	17	current	current	ADJ
ajbmeb-864	122	18	and	and	CCONJ
ajbmeb-864	122	19	prospective	prospective	ADJ
ajbmeb-864	122	20	investors	investor	NOUN
ajbmeb-864	122	21	,	,	PUNCT
ajbmeb-864	122	22	creditors	creditor	NOUN
ajbmeb-864	122	23	and	and	CCONJ
ajbmeb-864	122	24	creditors	creditor	NOUN
ajbmeb-864	122	25	in	in	ADP
ajbmeb-864	122	26	a	a	DET
ajbmeb-864	122	27	timely	timely	ADJ
ajbmeb-864	122	28	manner	manner	NOUN
ajbmeb-864	122	29	and	and	CCONJ
ajbmeb-864	122	30	throughout	throughout	ADP
ajbmeb-864	122	31	the	the	DET
ajbmeb-864	122	32	financial	financial	ADJ
ajbmeb-864	122	33	year	year	NOUN
ajbmeb-864	122	34	,	,	PUNCT
ajbmeb-864	122	35	on	on	ADP
ajbmeb-864	122	36	a	a	DET
ajbmeb-864	122	37	temporary	temporary	ADJ
ajbmeb-864	122	38	basis	basis	NOUN
ajbmeb-864	122	39	,	,	PUNCT
ajbmeb-864	122	40	often	often	ADV
ajbmeb-864	122	41	quarterly	quarterly	ADV
ajbmeb-864	122	42	.	.	PUNCT
ajbmeb-864	123	1	the	the	DET
ajbmeb-864	123	2	accounting	accounting	NOUN
ajbmeb-864	123	3	information	information	NOUN
ajbmeb-864	123	4	contained	contain	VERB
ajbmeb-864	123	5	in	in	ADP
ajbmeb-864	123	6	the	the	DET
ajbmeb-864	123	7	interim	interim	ADJ
ajbmeb-864	123	8	financial	financial	ADJ
ajbmeb-864	123	9	reports	report	NOUN
ajbmeb-864	123	10	helps	help	VERB
ajbmeb-864	123	11	the	the	DET
ajbmeb-864	123	12	users	user	NOUN
ajbmeb-864	123	13	of	of	ADP
ajbmeb-864	123	14	these	these	DET
ajbmeb-864	123	15	reports	report	NOUN
ajbmeb-864	123	16	to	to	PART
ajbmeb-864	123	17	estimate	estimate	VERB
ajbmeb-864	123	18	the	the	DET
ajbmeb-864	123	19	size	size	NOUN
ajbmeb-864	123	20	and	and	CCONJ
ajbmeb-864	123	21	timing	timing	NOUN
ajbmeb-864	123	22	of	of	ADP
ajbmeb-864	123	23	the	the	DET
ajbmeb-864	123	24	expected	expect	VERB
ajbmeb-864	123	25	cash	cash	NOUN
ajbmeb-864	123	26	flows	flow	NOUN
ajbmeb-864	123	27	and	and	CCONJ
ajbmeb-864	123	28	the	the	DET
ajbmeb-864	123	29	degree	degree	NOUN
ajbmeb-864	123	30	of	of	ADP
ajbmeb-864	123	31	certainty	certainty	NOUN
ajbmeb-864	123	32	related	relate	VERB
ajbmeb-864	123	33	to	to	ADP
ajbmeb-864	123	34	them	they	PRON
ajbmeb-864	123	35	,	,	PUNCT
ajbmeb-864	123	36	as	as	SCONJ
ajbmeb-864	123	37	the	the	DET
ajbmeb-864	123	38	net	net	ADJ
ajbmeb-864	123	39	cash	cash	NOUN
ajbmeb-864	123	40	flows	flow	NOUN
ajbmeb-864	123	41	are	be	AUX
ajbmeb-864	123	42	an	an	DET
ajbmeb-864	123	43	indicator	indicator	NOUN
ajbmeb-864	123	44	of	of	ADP
ajbmeb-864	123	45	the	the	DET
ajbmeb-864	123	46	company	company	NOUN
ajbmeb-864	123	47	’s	’s	PART
ajbmeb-864	123	48	ability	ability	NOUN
ajbmeb-864	123	49	to	to	PART
ajbmeb-864	123	50	meet	meet	VERB
ajbmeb-864	123	51	its	its	PRON
ajbmeb-864	123	52	external	external	ADJ
ajbmeb-864	123	53	obligations	obligation	NOUN
ajbmeb-864	123	54	such	such	ADJ
ajbmeb-864	123	55	as	as	ADP
ajbmeb-864	123	56	paying	pay	VERB
ajbmeb-864	123	57	dividends	dividend	NOUN
ajbmeb-864	123	58	and	and	CCONJ
ajbmeb-864	123	59	loan	loan	NOUN
ajbmeb-864	123	60	interest	interest	NOUN
ajbmeb-864	123	61	,	,	PUNCT
ajbmeb-864	123	62	and	and	CCONJ
ajbmeb-864	123	63	these	these	DET
ajbmeb-864	123	64	flows	flow	NOUN
ajbmeb-864	123	65	also	also	ADV
ajbmeb-864	123	66	reflect	reflect	VERB
ajbmeb-864	123	67	the	the	DET
ajbmeb-864	123	68	company	company	NOUN
ajbmeb-864	123	69	’s	’s	PART
ajbmeb-864	123	70	ability	ability	NOUN
ajbmeb-864	123	71	to	to	PART
ajbmeb-864	123	72	finance	finance	VERB
ajbmeb-864	123	73	its	its	PRON
ajbmeb-864	123	74	needs	need	NOUN
ajbmeb-864	123	75	operating	operate	VERB
ajbmeb-864	123	76	in	in	ADP
ajbmeb-864	123	77	a	a	DET
ajbmeb-864	123	78	manner	manner	NOUN
ajbmeb-864	123	79	that	that	PRON
ajbmeb-864	123	80	leads	lead	VERB
ajbmeb-864	123	81	to	to	ADP
ajbmeb-864	123	82	profits	profit	NOUN
ajbmeb-864	123	83	and	and	CCONJ
ajbmeb-864	123	84	thus	thus	ADV
ajbmeb-864	123	85	the	the	DET
ajbmeb-864	123	86	increase	increase	NOUN
ajbmeb-864	123	87	in	in	ADP
ajbmeb-864	123	88	the	the	DET
ajbmeb-864	123	89	prices	price	NOUN
ajbmeb-864	123	90	of	of	ADP
ajbmeb-864	123	91	its	its	PRON
ajbmeb-864	123	92	shares	share	NOUN
ajbmeb-864	123	93	traded	trade	VERB
ajbmeb-864	123	94	in	in	ADP
ajbmeb-864	123	95	the	the	DET
ajbmeb-864	123	96	stock	stock	NOUN
ajbmeb-864	123	97	market	market	NOUN
ajbmeb-864	123	98	.	.	PUNCT
ajbmeb-864	124	1	interim	interim	ADJ
ajbmeb-864	124	2	financial	financial	ADJ
ajbmeb-864	124	3	reports	report	NOUN
ajbmeb-864	124	4	provide	provide	VERB
ajbmeb-864	124	5	information	information	NOUN
ajbmeb-864	124	6	on	on	ADP
ajbmeb-864	124	7	evaluating	evaluate	VERB
ajbmeb-864	124	8	the	the	DET
ajbmeb-864	124	9	company	company	NOUN
ajbmeb-864	124	10	's	's	PART
ajbmeb-864	124	11	performance	performance	NOUN
ajbmeb-864	124	12	and	and	CCONJ
ajbmeb-864	124	13	its	its	PRON
ajbmeb-864	124	14	earning	earning	NOUN
ajbmeb-864	124	15	ability	ability	NOUN
ajbmeb-864	124	16	during	during	ADP
ajbmeb-864	124	17	the	the	DET
ajbmeb-864	124	18	period	period	NOUN
ajbmeb-864	124	19	for	for	ADP
ajbmeb-864	124	20	which	which	PRON
ajbmeb-864	124	21	the	the	DET
ajbmeb-864	124	22	interim	interim	ADJ
ajbmeb-864	124	23	financial	financial	ADJ
ajbmeb-864	124	24	reports	report	NOUN
ajbmeb-864	124	25	are	be	AUX
ajbmeb-864	124	26	prepared	prepared	ADJ
ajbmeb-864	124	27	and	and	CCONJ
ajbmeb-864	124	28	with	with	ADP
ajbmeb-864	124	29	the	the	DET
ajbmeb-864	124	30	help	help	NOUN
ajbmeb-864	124	31	of	of	ADP
ajbmeb-864	124	32	investors	investor	NOUN
ajbmeb-864	124	33	in	in	ADP
ajbmeb-864	124	34	estimating	estimate	VERB
ajbmeb-864	124	35	the	the	DET
ajbmeb-864	124	36	future	future	ADJ
ajbmeb-864	124	37	expectations	expectation	NOUN
ajbmeb-864	124	38	of	of	ADP
ajbmeb-864	124	39	the	the	DET
ajbmeb-864	124	40	company	company	NOUN
ajbmeb-864	124	41	's	's	PART
ajbmeb-864	124	42	performance	performance	NOUN
ajbmeb-864	124	43	.	.	PUNCT
ajbmeb-864	125	1	secondly	secondly	ADV
ajbmeb-864	125	2	:	:	PUNCT
ajbmeb-864	125	3	the	the	DET
ajbmeb-864	125	4	importance	importance	NOUN
ajbmeb-864	125	5	and	and	CCONJ
ajbmeb-864	125	6	objectives	objective	NOUN
ajbmeb-864	125	7	of	of	ADP
ajbmeb-864	125	8	the	the	DET
ajbmeb-864	125	9	interim	interim	ADJ
ajbmeb-864	125	10	financial	financial	ADJ
ajbmeb-864	125	11	reports	report	NOUN
ajbmeb-864	125	12	:	:	PUNCT
ajbmeb-864	125	13	that	that	SCONJ
ajbmeb-864	125	14	important	important	ADJ
ajbmeb-864	125	15	interim	interim	ADJ
ajbmeb-864	125	16	financial	financial	ADJ
ajbmeb-864	125	17	reports	report	NOUN
ajbmeb-864	125	18	stem	stem	VERB
ajbmeb-864	125	19	from	from	ADP
ajbmeb-864	125	20	the	the	DET
ajbmeb-864	125	21	importance	importance	NOUN
ajbmeb-864	125	22	of	of	ADP
ajbmeb-864	125	23	the	the	DET
ajbmeb-864	125	24	annual	annual	ADJ
ajbmeb-864	125	25	financial	financial	ADJ
ajbmeb-864	125	26	statements	statement	NOUN
ajbmeb-864	125	27	that	that	PRON
ajbmeb-864	125	28	affect	affect	VERB
ajbmeb-864	125	29	the	the	DET
ajbmeb-864	125	30	qualitative	qualitative	ADJ
ajbmeb-864	125	31	characteristics	characteristic	NOUN
ajbmeb-864	125	32	that	that	PRON
ajbmeb-864	125	33	must	must	AUX
ajbmeb-864	125	34	be	be	AUX
ajbmeb-864	125	35	characterized	characterize	VERB
ajbmeb-864	125	36	by	by	ADP
ajbmeb-864	125	37	accounting	account	VERB
ajbmeb-864	125	38	information	information	NOUN
ajbmeb-864	125	39	,	,	PUNCT
ajbmeb-864	125	40	including	include	VERB
ajbmeb-864	125	41	what	what	PRON
ajbmeb-864	125	42	is	be	AUX
ajbmeb-864	125	43	related	relate	VERB
ajbmeb-864	125	44	to	to	ADP
ajbmeb-864	125	45	the	the	DET
ajbmeb-864	125	46	appropriate	appropriate	ADJ
ajbmeb-864	125	47	timing	timing	NOUN
ajbmeb-864	125	48	feature	feature	NOUN
ajbmeb-864	125	49	that	that	PRON
ajbmeb-864	125	50	must	must	AUX
ajbmeb-864	125	51	be	be	AUX
ajbmeb-864	125	52	available	available	ADJ
ajbmeb-864	125	53	in	in	ADP
ajbmeb-864	125	54	the	the	DET
ajbmeb-864	125	55	accounting	accounting	NOUN
ajbmeb-864	125	56	delivery	delivery	NOUN
ajbmeb-864	125	57	process	process	NOUN
ajbmeb-864	125	58	,	,	PUNCT
ajbmeb-864	125	59	as	as	SCONJ
ajbmeb-864	125	60	the	the	DET
ajbmeb-864	125	61	timing	timing	NOUN
ajbmeb-864	125	62	of	of	ADP
ajbmeb-864	125	63	issuing	issue	VERB
ajbmeb-864	125	64	the	the	DET
ajbmeb-864	125	65	interim	interim	ADJ
ajbmeb-864	125	66	report	report	NOUN
ajbmeb-864	125	67	affects	affect	VERB
ajbmeb-864	125	68	the	the	DET
ajbmeb-864	125	69	decisions	decision	NOUN
ajbmeb-864	125	70	of	of	ADP
ajbmeb-864	125	71	investors	investor	NOUN
ajbmeb-864	125	72	and	and	CCONJ
ajbmeb-864	125	73	stakeholders	stakeholder	NOUN
ajbmeb-864	125	74	with	with	ADP
ajbmeb-864	125	75	the	the	DET
ajbmeb-864	125	76	organization	organization	NOUN
ajbmeb-864	125	77	to	to	PART
ajbmeb-864	125	78	take	take	VERB
ajbmeb-864	125	79	their	their	PRON
ajbmeb-864	125	80	investment	investment	NOUN
ajbmeb-864	125	81	decisions	decision	NOUN
ajbmeb-864	125	82	,	,	PUNCT
ajbmeb-864	125	83	as	as	SCONJ
ajbmeb-864	125	84	if	if	SCONJ
ajbmeb-864	125	85	the	the	DET
ajbmeb-864	125	86	information	information	NOUN
ajbmeb-864	125	87	is	be	AUX
ajbmeb-864	125	88	not	not	PART
ajbmeb-864	125	89	delivered	deliver	VERB
ajbmeb-864	125	90	in	in	ADP
ajbmeb-864	125	91	time	time	NOUN
ajbmeb-864	125	92	,	,	PUNCT
ajbmeb-864	125	93	it	it	PRON
ajbmeb-864	125	94	will	will	AUX
ajbmeb-864	125	95	lose	lose	VERB
ajbmeb-864	125	96	its	its	PRON
ajbmeb-864	125	97	value	value	NOUN
ajbmeb-864	125	98	and	and	CCONJ
ajbmeb-864	125	99	become	become	VERB
ajbmeb-864	125	100	ineffective	ineffective	ADJ
ajbmeb-864	125	101	.	.	PUNCT
ajbmeb-864	126	1	for	for	SCONJ
ajbmeb-864	126	2	the	the	DET
ajbmeb-864	126	3	information	information	NOUN
ajbmeb-864	126	4	to	to	PART
ajbmeb-864	126	5	be	be	AUX
ajbmeb-864	126	6	relevant	relevant	ADJ
ajbmeb-864	126	7	,	,	PUNCT
ajbmeb-864	126	8	it	it	PRON
ajbmeb-864	126	9	must	must	AUX
ajbmeb-864	126	10	have	have	VERB
ajbmeb-864	126	11	the	the	DET
ajbmeb-864	126	12	following	follow	VERB
ajbmeb-864	126	13	sub	sub	ADJ
ajbmeb-864	126	14	-	-	ADJ
ajbmeb-864	126	15	characteristics:(brahmin	characteristics:(brahmin	ADJ
ajbmeb-864	126	16	,	,	PUNCT
ajbmeb-864	126	17	sweater	sweater	NOUN
ajbmeb-864	126	18	,	,	PUNCT
ajbmeb-864	126	19	2014p	2014p	NUM
ajbmeb-864	126	20	.	.	PUNCT
ajbmeb-864	127	1	10	10	X
ajbmeb-864	127	2	)	)	PUNCT
ajbmeb-864	127	3	timing	time	VERB
ajbmeb-864	127	4	the	the	DET
ajbmeb-864	127	5	appropriate	appropriate	ADJ
ajbmeb-864	127	6	:	:	PUNCT
ajbmeb-864	127	7	the	the	DET
ajbmeb-864	127	8	information	information	NOUN
ajbmeb-864	127	9	should	should	AUX
ajbmeb-864	127	10	be	be	AUX
ajbmeb-864	127	11	available	available	ADJ
ajbmeb-864	127	12	to	to	ADP
ajbmeb-864	127	13	the	the	DET
ajbmeb-864	127	14	decision	decision	NOUN
ajbmeb-864	127	15	maker	maker	NOUN
ajbmeb-864	127	16	before	before	SCONJ
ajbmeb-864	127	17	it	it	PRON
ajbmeb-864	127	18	loses	lose	VERB
ajbmeb-864	127	19	its	its	PRON
ajbmeb-864	127	20	value	value	NOUN
ajbmeb-864	127	21	and	and	CCONJ
ajbmeb-864	127	22	ability	ability	NOUN
ajbmeb-864	127	23	to	to	PART
ajbmeb-864	127	24	influence	influence	VERB
ajbmeb-864	127	25	the	the	DET
ajbmeb-864	127	26	decision	decision	NOUN
ajbmeb-864	127	27	.	.	PUNCT
ajbmeb-864	128	1	ability	ability	NOUN
ajbmeb-864	128	2	predictive	predictive	NOUN
ajbmeb-864	128	3	:	:	PUNCT
ajbmeb-864	128	4	the	the	DET
ajbmeb-864	128	5	user	user	NOUN
ajbmeb-864	128	6	of	of	ADP
ajbmeb-864	128	7	accounting	accounting	NOUN
ajbmeb-864	128	8	information	information	NOUN
ajbmeb-864	128	9	exercises	exercise	VERB
ajbmeb-864	128	10	a	a	DET
ajbmeb-864	128	11	kind	kind	NOUN
ajbmeb-864	128	12	of	of	ADP
ajbmeb-864	128	13	forecasting	forecasting	NOUN
ajbmeb-864	128	14	when	when	SCONJ
ajbmeb-864	128	15	making	make	VERB
ajbmeb-864	128	16	an	an	DET
ajbmeb-864	128	17	investment	investment	NOUN
ajbmeb-864	128	18	decision	decision	NOUN
ajbmeb-864	128	19	,	,	PUNCT
ajbmeb-864	128	20	by	by	ADP
ajbmeb-864	128	21	making	make	VERB
ajbmeb-864	128	22	predictions	prediction	NOUN
ajbmeb-864	128	23	about	about	ADP
ajbmeb-864	128	24	the	the	DET
ajbmeb-864	128	25	results	result	NOUN
ajbmeb-864	128	26	of	of	ADP
ajbmeb-864	128	27	past	past	NOUN
ajbmeb-864	128	28	,	,	PUNCT
ajbmeb-864	128	29	present	present	ADJ
ajbmeb-864	128	30	or	or	CCONJ
ajbmeb-864	128	31	future	future	ADJ
ajbmeb-864	128	32	events	event	NOUN
ajbmeb-864	128	33	,	,	PUNCT
ajbmeb-864	128	34	or	or	CCONJ
ajbmeb-864	128	35	confirming	confirm	VERB
ajbmeb-864	128	36	or	or	CCONJ
ajbmeb-864	128	37	correcting	correct	VERB
ajbmeb-864	128	38	previous	previous	ADJ
ajbmeb-864	128	39	expectations	expectation	NOUN
ajbmeb-864	128	40	.	.	PUNCT
ajbmeb-864	129	1	thus	thus	ADV
ajbmeb-864	129	2	,	,	PUNCT
ajbmeb-864	129	3	accounting	accounting	NOUN
ajbmeb-864	129	4	information	information	NOUN
ajbmeb-864	129	5	has	have	VERB
ajbmeb-864	129	6	a	a	DET
ajbmeb-864	129	7	high	high	ADJ
ajbmeb-864	129	8	predictive	predictive	ADJ
ajbmeb-864	129	9	power	power	NOUN
ajbmeb-864	129	10	.	.	PUNCT
ajbmeb-864	130	1	the	the	DET
ajbmeb-864	130	2	accounting	accounting	NOUN
ajbmeb-864	130	3	information	information	NOUN
ajbmeb-864	130	4	be	be	AUX
ajbmeb-864	130	5	free	free	ADJ
ajbmeb-864	130	6	from	from	ADP
ajbmeb-864	130	7	errors	error	NOUN
ajbmeb-864	130	8	and	and	CCONJ
ajbmeb-864	130	9	bias	bias	NOUN
ajbmeb-864	130	10	and	and	CCONJ
ajbmeb-864	130	11	that	that	SCONJ
ajbmeb-864	130	12	it	it	PRON
ajbmeb-864	130	13	faithfully	faithfully	ADV
ajbmeb-864	130	14	presents	present	VERB
ajbmeb-864	130	15	the	the	DET
ajbmeb-864	130	16	economic	economic	ADJ
ajbmeb-864	130	17	events	event	NOUN
ajbmeb-864	130	18	,	,	PUNCT
ajbmeb-864	130	19	and	and	CCONJ
ajbmeb-864	130	20	then	then	ADV
ajbmeb-864	130	21	the	the	DET
ajbmeb-864	130	22	user	user	NOUN
ajbmeb-864	130	23	of	of	ADP
ajbmeb-864	130	24	the	the	DET
ajbmeb-864	130	25	accounting	accounting	NOUN
ajbmeb-864	130	26	information	information	NOUN
ajbmeb-864	130	27	becomes	become	VERB
ajbmeb-864	130	28	confident	confident	ADJ
ajbmeb-864	130	29	and	and	CCONJ
ajbmeb-864	130	30	can	can	AUX
ajbmeb-864	130	31	rely	rely	VERB
ajbmeb-864	130	32	on	on	ADP
ajbmeb-864	130	33	it	it	PRON
ajbmeb-864	130	34	.	.	PUNCT
ajbmeb-864	131	1	third	third	ADV
ajbmeb-864	131	2	:	:	PUNCT
ajbmeb-864	131	3	goals	goal	NOUN
ajbmeb-864	131	4	interim	interim	VERB
ajbmeb-864	131	5	financial	financial	ADJ
ajbmeb-864	131	6	reports	report	NOUN
ajbmeb-864	131	7	:	:	PUNCT
ajbmeb-864	131	8	the	the	DET
ajbmeb-864	131	9	goal	goal	NOUN
ajbmeb-864	131	10	of	of	ADP
ajbmeb-864	131	11	interim	interim	ADJ
ajbmeb-864	131	12	financial	financial	ADJ
ajbmeb-864	131	13	reports	report	NOUN
ajbmeb-864	131	14	is	be	AUX
ajbmeb-864	131	15	to	to	PART
ajbmeb-864	131	16	provide	provide	VERB
ajbmeb-864	131	17	sequential	sequential	ADJ
ajbmeb-864	131	18	and	and	CCONJ
ajbmeb-864	131	19	temporary	temporary	ADJ
ajbmeb-864	131	20	estimates	estimate	NOUN
ajbmeb-864	131	21	of	of	ADP
ajbmeb-864	131	22	the	the	DET
ajbmeb-864	131	23	organization	organization	NOUN
ajbmeb-864	131	24	’s	’s	PART
ajbmeb-864	131	25	performance	performance	NOUN
ajbmeb-864	131	26	,	,	PUNCT
ajbmeb-864	131	27	and	and	CCONJ
ajbmeb-864	131	28	because	because	SCONJ
ajbmeb-864	131	29	the	the	DET
ajbmeb-864	131	30	interim	interim	ADJ
ajbmeb-864	131	31	report	report	NOUN
ajbmeb-864	131	32	american	american	PROPN
ajbmeb-864	131	33	journal	journal	PROPN
ajbmeb-864	131	34	of	of	ADP
ajbmeb-864	131	35	business	business	NOUN
ajbmeb-864	131	36	management	management	NOUN
ajbmeb-864	131	37	,	,	PUNCT
ajbmeb-864	131	38	economics	economic	NOUN
ajbmeb-864	131	39	and	and	CCONJ
ajbmeb-864	131	40	banking	banking	NOUN
ajbmeb-864	131	41	volume	volume	NOUN
ajbmeb-864	131	42	12	12	NUM
ajbmeb-864	131	43	may	may	PROPN
ajbmeb-864	131	44	,	,	PUNCT
ajbmeb-864	131	45	2023	2023	NUM
ajbmeb-864	131	46	p	p	NOUN
ajbmeb-864	131	47	a	a	DET
ajbmeb-864	131	48	g	g	NOUN
ajbmeb-864	131	49	e	e	NOUN
ajbmeb-864	131	50	|	|	ADV
ajbmeb-864	131	51	173	173	NUM
ajbmeb-864	131	52	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-864	131	53	period	period	NOUN
ajbmeb-864	131	54	is	be	AUX
ajbmeb-864	131	55	a	a	DET
ajbmeb-864	131	56	short	short	ADJ
ajbmeb-864	131	57	period	period	NOUN
ajbmeb-864	131	58	,	,	PUNCT
ajbmeb-864	131	59	so	so	CCONJ
ajbmeb-864	131	60	the	the	DET
ajbmeb-864	131	61	effects	effect	NOUN
ajbmeb-864	131	62	of	of	ADP
ajbmeb-864	131	63	errors	error	NOUN
ajbmeb-864	131	64	in	in	ADP
ajbmeb-864	131	65	estimation	estimation	NOUN
ajbmeb-864	131	66	and	and	CCONJ
ajbmeb-864	131	67	allocation	allocation	NOUN
ajbmeb-864	131	68	were	be	AUX
ajbmeb-864	131	69	large	large	ADJ
ajbmeb-864	131	70	,	,	PUNCT
ajbmeb-864	131	71	and	and	CCONJ
ajbmeb-864	131	72	for	for	ADP
ajbmeb-864	131	73	the	the	DET
ajbmeb-864	131	74	appropriate	appropriate	ADJ
ajbmeb-864	131	75	allocation	allocation	NOUN
ajbmeb-864	131	76	of	of	ADP
ajbmeb-864	131	77	annual	annual	ADJ
ajbmeb-864	131	78	operating	operating	NOUN
ajbmeb-864	131	79	expenses	expense	NOUN
ajbmeb-864	131	80	is	be	AUX
ajbmeb-864	131	81	a	a	DET
ajbmeb-864	131	82	matter	matter	NOUN
ajbmeb-864	131	83	of	of	ADP
ajbmeb-864	131	84	great	great	ADJ
ajbmeb-864	131	85	importance	importance	NOUN
ajbmeb-864	131	86	,	,	PUNCT
ajbmeb-864	131	87	because	because	SCONJ
ajbmeb-864	131	88	progressive	progressive	ADJ
ajbmeb-864	131	89	tax	tax	NOUN
ajbmeb-864	131	90	rates	rate	NOUN
ajbmeb-864	131	91	are	be	AUX
ajbmeb-864	131	92	applied	apply	VERB
ajbmeb-864	131	93	to	to	ADP
ajbmeb-864	131	94	gross	gross	ADJ
ajbmeb-864	131	95	annual	annual	ADJ
ajbmeb-864	131	96	income	income	NOUN
ajbmeb-864	131	97	,	,	PUNCT
ajbmeb-864	131	98	and	and	CCONJ
ajbmeb-864	131	99	therefore	therefore	ADV
ajbmeb-864	131	100	the	the	DET
ajbmeb-864	131	101	tax	tax	NOUN
ajbmeb-864	131	102	burden	burden	NOUN
ajbmeb-864	131	103	varies	vary	VERB
ajbmeb-864	131	104	greatly	greatly	ADV
ajbmeb-864	131	105	,	,	PUNCT
ajbmeb-864	131	106	and	and	CCONJ
ajbmeb-864	131	107	it	it	PRON
ajbmeb-864	131	108	is	be	AUX
ajbmeb-864	131	109	difficult	difficult	ADJ
ajbmeb-864	131	110	to	to	PART
ajbmeb-864	131	111	determine	determine	VERB
ajbmeb-864	131	112	the	the	DET
ajbmeb-864	131	113	quarterly	quarterly	ADJ
ajbmeb-864	131	114	income	income	NOUN
ajbmeb-864	131	115	tax	tax	NOUN
ajbmeb-864	131	116	burden	burden	NOUN
ajbmeb-864	131	117	,	,	PUNCT
ajbmeb-864	131	118	in	in	ADP
ajbmeb-864	131	119	addition	addition	NOUN
ajbmeb-864	131	120	,	,	PUNCT
ajbmeb-864	131	121	one	one	NUM
ajbmeb-864	131	122	interim	interim	ADJ
ajbmeb-864	131	123	period	period	NOUN
ajbmeb-864	131	124	is	be	AUX
ajbmeb-864	131	125	often	often	ADV
ajbmeb-864	131	126	charged	charge	VERB
ajbmeb-864	131	127	with	with	ADP
ajbmeb-864	131	128	operating	operating	NOUN
ajbmeb-864	131	129	expenses	expense	NOUN
ajbmeb-864	131	130	while	while	SCONJ
ajbmeb-864	131	131	all	all	DET
ajbmeb-864	131	132	quarterly	quarterly	ADJ
ajbmeb-864	131	133	periods	period	NOUN
ajbmeb-864	131	134	benefit	benefit	VERB
ajbmeb-864	131	135	from	from	ADP
ajbmeb-864	131	136	those	those	DET
ajbmeb-864	131	137	expenses	expense	NOUN
ajbmeb-864	131	138	.	.	PUNCT
ajbmeb-864	132	1	the	the	DET
ajbmeb-864	132	2	impact	impact	NOUN
ajbmeb-864	132	3	of	of	ADP
ajbmeb-864	132	4	seasonal	seasonal	ADJ
ajbmeb-864	132	5	fluctuations	fluctuation	NOUN
ajbmeb-864	132	6	and	and	CCONJ
ajbmeb-864	132	7	time	time	NOUN
ajbmeb-864	132	8	-	-	PUNCT
ajbmeb-864	132	9	to	to	ADP
ajbmeb-864	132	10	-	-	PUNCT
ajbmeb-864	132	11	market	market	NOUN
ajbmeb-864	132	12	conditions	condition	NOUN
ajbmeb-864	132	13	determine	determine	VERB
ajbmeb-864	132	14	the	the	DET
ajbmeb-864	132	15	reliability	reliability	NOUN
ajbmeb-864	132	16	,	,	PUNCT
ajbmeb-864	132	17	comparability	comparability	NOUN
ajbmeb-864	132	18	,	,	PUNCT
ajbmeb-864	132	19	and	and	CCONJ
ajbmeb-864	132	20	predictive	predictive	ADJ
ajbmeb-864	132	21	power	power	NOUN
ajbmeb-864	132	22	of	of	ADP
ajbmeb-864	132	23	the	the	DET
ajbmeb-864	132	24	interim	interim	ADJ
ajbmeb-864	132	25	financial	financial	ADJ
ajbmeb-864	132	26	reports	report	NOUN
ajbmeb-864	132	27	.	.	PUNCT
ajbmeb-864	133	1	(	(	PUNCT
ajbmeb-864	133	2	beydoun	beydoun	PROPN
ajbmeb-864	133	3	,	,	PUNCT
ajbmeb-864	133	4	alaa	alaa	PROPN
ajbmeb-864	133	5	and	and	CCONJ
ajbmeb-864	133	6	onesi	onesi	PROPN
ajbmeb-864	133	7	,	,	PUNCT
ajbmeb-864	133	8	alaa	alaa	PROPN
ajbmeb-864	133	9	,	,	PUNCT
ajbmeb-864	133	10	2013	2013	NUM
ajbmeb-864	133	11	,	,	PUNCT
ajbmeb-864	133	12	p.	p.	NOUN
ajbmeb-864	133	13	101	101	NUM
ajbmeb-864	133	14	)	)	PUNCT
ajbmeb-864	133	15	.	.	PUNCT
ajbmeb-864	134	1	as	as	ADP
ajbmeb-864	134	2	for	for	ADP
ajbmeb-864	134	3	the	the	DET
ajbmeb-864	134	4	perspective	perspective	NOUN
ajbmeb-864	134	5	of	of	ADP
ajbmeb-864	134	6	the	the	DET
ajbmeb-864	134	7	iasb	iasb	PROPN
ajbmeb-864	134	8	board	board	NOUN
ajbmeb-864	134	9	,	,	PUNCT
ajbmeb-864	134	10	the	the	DET
ajbmeb-864	134	11	objective	objective	NOUN
ajbmeb-864	134	12	of	of	ADP
ajbmeb-864	134	13	the	the	DET
ajbmeb-864	134	14	interim	interim	ADJ
ajbmeb-864	134	15	financial	financial	ADJ
ajbmeb-864	134	16	reports	report	NOUN
ajbmeb-864	134	17	is	be	AUX
ajbmeb-864	134	18	to	to	PART
ajbmeb-864	134	19	provide	provide	VERB
ajbmeb-864	134	20	information	information	NOUN
ajbmeb-864	134	21	that	that	PRON
ajbmeb-864	134	22	is	be	AUX
ajbmeb-864	134	23	useful	useful	ADJ
ajbmeb-864	134	24	in	in	ADP
ajbmeb-864	134	25	making	make	VERB
ajbmeb-864	134	26	economic	economic	ADJ
ajbmeb-864	134	27	decisions	decision	NOUN
ajbmeb-864	134	28	,	,	PUNCT
ajbmeb-864	134	29	as	as	SCONJ
ajbmeb-864	134	30	is	be	AUX
ajbmeb-864	134	31	the	the	DET
ajbmeb-864	134	32	case	case	NOUN
ajbmeb-864	134	33	in	in	ADP
ajbmeb-864	134	34	the	the	DET
ajbmeb-864	134	35	annual	annual	ADJ
ajbmeb-864	134	36	financial	financial	ADJ
ajbmeb-864	134	37	information	information	NOUN
ajbmeb-864	134	38	.	.	PUNCT
ajbmeb-864	135	1	in	in	ADP
ajbmeb-864	135	2	addition	addition	NOUN
ajbmeb-864	135	3	,	,	PUNCT
ajbmeb-864	135	4	the	the	DET
ajbmeb-864	135	5	interim	interim	ADJ
ajbmeb-864	135	6	financial	financial	ADJ
ajbmeb-864	135	7	reports	report	NOUN
ajbmeb-864	135	8	are	be	AUX
ajbmeb-864	135	9	expected	expect	VERB
ajbmeb-864	135	10	to	to	PART
ajbmeb-864	135	11	provide	provide	VERB
ajbmeb-864	135	12	qualitative	qualitative	ADJ
ajbmeb-864	135	13	information	information	NOUN
ajbmeb-864	135	14	about	about	ADP
ajbmeb-864	135	15	the	the	DET
ajbmeb-864	135	16	financial	financial	ADJ
ajbmeb-864	135	17	position	position	NOUN
ajbmeb-864	135	18	,	,	PUNCT
ajbmeb-864	135	19	performance	performance	NOUN
ajbmeb-864	135	20	and	and	CCONJ
ajbmeb-864	135	21	change	change	NOUN
ajbmeb-864	135	22	in	in	ADP
ajbmeb-864	135	23	the	the	DET
ajbmeb-864	135	24	financial	financial	ADJ
ajbmeb-864	135	25	position	position	NOUN
ajbmeb-864	135	26	of	of	ADP
ajbmeb-864	135	27	the	the	DET
ajbmeb-864	135	28	organization	organization	NOUN
ajbmeb-864	135	29	.	.	PUNCT
ajbmeb-864	136	1	the	the	DET
ajbmeb-864	136	2	objective	objective	NOUN
ajbmeb-864	136	3	in	in	ADP
ajbmeb-864	136	4	general	general	ADJ
ajbmeb-864	136	5	is	be	AUX
ajbmeb-864	136	6	to	to	PART
ajbmeb-864	136	7	embrace	embrace	VERB
ajbmeb-864	136	8	presentation	presentation	NOUN
ajbmeb-864	136	9	or	or	CCONJ
ajbmeb-864	136	10	disclosure	disclosure	NOUN
ajbmeb-864	136	11	either	either	CCONJ
ajbmeb-864	136	12	by	by	ADP
ajbmeb-864	136	13	presenting	present	VERB
ajbmeb-864	136	14	integrated	integrate	VERB
ajbmeb-864	136	15	financial	financial	ADJ
ajbmeb-864	136	16	statements	statement	NOUN
ajbmeb-864	136	17	or	or	CCONJ
ajbmeb-864	136	18	summary	summary	NOUN
ajbmeb-864	136	19	information	information	NOUN
ajbmeb-864	136	20	.	.	PUNCT
ajbmeb-864	137	1	therefore	therefore	ADV
ajbmeb-864	137	2	,	,	PUNCT
ajbmeb-864	137	3	the	the	DET
ajbmeb-864	137	4	objective	objective	NOUN
ajbmeb-864	137	5	of	of	ADP
ajbmeb-864	137	6	standard	standard	ADJ
ajbmeb-864	137	7	no	no	NOUN
ajbmeb-864	137	8	.	.	PUNCT
ajbmeb-864	138	1	(	(	PUNCT
ajbmeb-864	138	2	34	34	NUM
ajbmeb-864	138	3	)	)	PUNCT
ajbmeb-864	138	4	for	for	ADP
ajbmeb-864	138	5	interim	interim	ADJ
ajbmeb-864	138	6	reporting	reporting	NOUN
ajbmeb-864	138	7	is	be	AUX
ajbmeb-864	138	8	to	to	PART
ajbmeb-864	138	9	provide	provide	VERB
ajbmeb-864	138	10	an	an	DET
ajbmeb-864	138	11	understanding	understanding	NOUN
ajbmeb-864	138	12	of	of	ADP
ajbmeb-864	138	13	the	the	DET
ajbmeb-864	138	14	ability	ability	NOUN
ajbmeb-864	138	15	to	to	PART
ajbmeb-864	138	16	make	make	VERB
ajbmeb-864	138	17	the	the	DET
ajbmeb-864	138	18	right	right	ADJ
ajbmeb-864	138	19	decisions	decision	NOUN
ajbmeb-864	138	20	at	at	ADP
ajbmeb-864	138	21	the	the	DET
ajbmeb-864	138	22	appropriate	appropriate	ADJ
ajbmeb-864	138	23	time	time	NOUN
ajbmeb-864	138	24	.	.	PUNCT
ajbmeb-864	139	1	(	(	PUNCT
ajbmeb-864	139	2	al	al	PROPN
ajbmeb-864	139	3	-	-	PUNCT
ajbmeb-864	139	4	tamimi	tamimi	PROPN
ajbmeb-864	139	5	,	,	PUNCT
ajbmeb-864	139	6	abbas	abbas	PROPN
ajbmeb-864	139	7	hamid	hamid	PROPN
ajbmeb-864	139	8	,	,	PUNCT
ajbmeb-864	139	9	2008	2008	NUM
ajbmeb-864	139	10	,	,	PUNCT
ajbmeb-864	139	11	p.	p.	NOUN
ajbmeb-864	139	12	25	25	NUM
ajbmeb-864	139	13	)	)	PUNCT
ajbmeb-864	139	14	.	.	PUNCT
ajbmeb-864	140	1	fourthly	fourthly	ADV
ajbmeb-864	140	2	:	:	PUNCT
ajbmeb-864	140	3	the	the	DET
ajbmeb-864	140	4	impact	impact	NOUN
ajbmeb-864	140	5	of	of	ADP
ajbmeb-864	140	6	creative	creative	ADJ
ajbmeb-864	140	7	accounting	accounting	NOUN
ajbmeb-864	140	8	on	on	ADP
ajbmeb-864	140	9	reliability	reliability	NOUN
ajbmeb-864	140	10	and	and	CCONJ
ajbmeb-864	140	11	determinacies	determinacie	NOUN
ajbmeb-864	140	12	:	:	PUNCT
ajbmeb-864	140	13	ti	ti	X
ajbmeb-864	140	14	countfinancial	countfinancial	ADJ
ajbmeb-864	140	15	data	datum	NOUN
ajbmeb-864	140	16	ics	ic	VERB
ajbmeb-864	140	17	the	the	DET
ajbmeb-864	140	18	final	final	ADJ
ajbmeb-864	140	19	product	product	NOUN
ajbmeb-864	140	20	of	of	ADP
ajbmeb-864	140	21	the	the	DET
ajbmeb-864	140	22	accounting	accounting	NOUN
ajbmeb-864	140	23	system	system	NOUN
ajbmeb-864	140	24	,	,	PUNCT
ajbmeb-864	140	25	the	the	DET
ajbmeb-864	140	26	accounting	accounting	NOUN
ajbmeb-864	140	27	information	information	NOUN
ajbmeb-864	140	28	is	be	AUX
ajbmeb-864	140	29	used	use	VERB
ajbmeb-864	140	30	in	in	ADP
ajbmeb-864	140	31	making	make	VERB
ajbmeb-864	140	32	decisions	decision	NOUN
ajbmeb-864	140	33	by	by	ADP
ajbmeb-864	140	34	its	its	PRON
ajbmeb-864	140	35	users	user	NOUN
ajbmeb-864	140	36	,	,	PUNCT
ajbmeb-864	140	37	and	and	CCONJ
ajbmeb-864	140	38	in	in	ADP
ajbmeb-864	140	39	order	order	NOUN
ajbmeb-864	140	40	to	to	PART
ajbmeb-864	140	41	increase	increase	VERB
ajbmeb-864	140	42	degree	degree	VERB
ajbmeb-864	140	43	the	the	DET
ajbmeb-864	140	44	dark	dark	NOUN
ajbmeb-864	140	45	to	to	ADP
ajbmeb-864	140	46	transparency	transparency	NOUN
ajbmeb-864	140	47	in	in	ADP
ajbmeb-864	140	48	the	the	DET
ajbmeb-864	140	49	information	information	NOUN
ajbmeb-864	140	50	contained	contain	VERB
ajbmeb-864	140	51	in	in	ADP
ajbmeb-864	140	52	the	the	DET
ajbmeb-864	140	53	announced	announce	VERB
ajbmeb-864	140	54	financial	financial	ADJ
ajbmeb-864	140	55	statements	statement	NOUN
ajbmeb-864	140	56	and	and	CCONJ
ajbmeb-864	140	57	increasing	increase	VERB
ajbmeb-864	140	58	the	the	DET
ajbmeb-864	140	59	confidence	confidence	NOUN
ajbmeb-864	140	60	of	of	ADP
ajbmeb-864	140	61	investors	investor	NOUN
ajbmeb-864	140	62	and	and	CCONJ
ajbmeb-864	140	63	related	related	ADJ
ajbmeb-864	140	64	parties	party	NOUN
ajbmeb-864	140	65	in	in	ADP
ajbmeb-864	140	66	the	the	DET
ajbmeb-864	140	67	company	company	NOUN
ajbmeb-864	140	68	,	,	PUNCT
ajbmeb-864	140	69	the	the	DET
ajbmeb-864	140	70	principle	principle	NOUN
ajbmeb-864	140	71	of	of	ADP
ajbmeb-864	140	72	disclosure	disclosure	NOUN
ajbmeb-864	140	73	,	,	PUNCT
ajbmeb-864	140	74	which	which	PRON
ajbmeb-864	140	75	requires	require	VERB
ajbmeb-864	140	76	the	the	DET
ajbmeb-864	140	77	publication	publication	NOUN
ajbmeb-864	140	78	of	of	ADP
ajbmeb-864	140	79	financial	financial	ADJ
ajbmeb-864	140	80	statements	statement	NOUN
ajbmeb-864	140	81	,	,	PUNCT
ajbmeb-864	140	82	must	must	AUX
ajbmeb-864	140	83	be	be	AUX
ajbmeb-864	140	84	adhered	adhere	VERB
ajbmeb-864	140	85	to	to	ADP
ajbmeb-864	140	86	ics	ic	NOUN
ajbmeb-864	140	87	that	that	PRON
ajbmeb-864	140	88	have	have	AUX
ajbmeb-864	140	89	been	be	AUX
ajbmeb-864	140	90	prepared	prepare	VERB
ajbmeb-864	140	91	in	in	ADP
ajbmeb-864	140	92	a	a	DET
ajbmeb-864	140	93	manner	manner	NOUN
ajbmeb-864	140	94	thatin	thatin	NOUN
ajbmeb-864	140	95	accordance	accordance	NOUN
ajbmeb-864	140	96	with	with	ADP
ajbmeb-864	140	97	the	the	DET
ajbmeb-864	140	98	accounting	accounting	NOUN
ajbmeb-864	140	99	principles	principle	NOUN
ajbmeb-864	140	100	,	,	PUNCT
ajbmeb-864	140	101	with	with	ADP
ajbmeb-864	140	102	the	the	DET
ajbmeb-864	140	103	attachment	attachment	NOUN
ajbmeb-864	140	104	of	of	ADP
ajbmeb-864	140	105	a	a	DET
ajbmeb-864	140	106	set	set	NOUN
ajbmeb-864	140	107	of	of	ADP
ajbmeb-864	140	108	reports	report	NOUN
ajbmeb-864	140	109	,	,	PUNCT
ajbmeb-864	140	110	notes	note	NOUN
ajbmeb-864	140	111	and	and	CCONJ
ajbmeb-864	140	112	clarifications	clarification	NOUN
ajbmeb-864	140	113	,	,	PUNCT
ajbmeb-864	140	114	it	it	PRON
ajbmeb-864	140	115	deals	deal	VERB
ajbmeb-864	140	116	with	with	ADP
ajbmeb-864	140	117	clarification	clarification	NOUN
ajbmeb-864	140	118	or	or	CCONJ
ajbmeb-864	140	119	detailing	detail	VERB
ajbmeb-864	140	120	the	the	DET
ajbmeb-864	140	121	information	information	NOUN
ajbmeb-864	140	122	on	on	ADP
ajbmeb-864	140	123	the	the	DET
ajbmeb-864	140	124	items	item	NOUN
ajbmeb-864	140	125	contained	contain	VERB
ajbmeb-864	140	126	in	in	ADP
ajbmeb-864	140	127	the	the	DET
ajbmeb-864	140	128	data	datum	NOUN
ajbmeb-864	140	129	so	so	SCONJ
ajbmeb-864	140	130	that	that	SCONJ
ajbmeb-864	140	131	it	it	PRON
ajbmeb-864	140	132	is	be	AUX
ajbmeb-864	140	133	not	not	PART
ajbmeb-864	140	134	used	use	VERB
ajbmeb-864	140	135	as	as	ADP
ajbmeb-864	140	136	a	a	DET
ajbmeb-864	140	137	means	means	NOUN
ajbmeb-864	140	138	of	of	ADP
ajbmeb-864	140	139	fraud	fraud	NOUN
ajbmeb-864	140	140	or	or	CCONJ
ajbmeb-864	140	141	deception.(gouda	deception.(gouda	PROPN
ajbmeb-864	140	142	,	,	PUNCT
ajbmeb-864	140	143	fikri	fikri	PROPN
ajbmeb-864	140	144	abdel	abdel	PROPN
ajbmeb-864	140	145	ghani	ghani	PROPN
ajbmeb-864	140	146	,	,	PUNCT
ajbmeb-864	140	147	2008p	2008p	NUM
ajbmeb-864	140	148	.	.	PUNCT
ajbmeb-864	140	149	35	35	NUM
ajbmeb-864	140	150	)	)	PUNCT
ajbmeb-864	140	151	.	.	PUNCT
ajbmeb-864	141	1	search	search	NOUN
ajbmeb-864	141	2	quarter	quarter	NOUN
ajbmeb-864	141	3	study	study	NOUN
ajbmeb-864	141	4	population	population	NOUN
ajbmeb-864	141	5	and	and	CCONJ
ajbmeb-864	141	6	sample	sample	NOUN
ajbmeb-864	141	7	.	.	PUNCT
ajbmeb-864	142	1	seeking	seek	VERB
ajbmeb-864	142	2	the	the	DET
ajbmeb-864	142	3	researcher	researcher	NOUN
ajbmeb-864	142	4	seeks	seek	VERB
ajbmeb-864	142	5	obtaining	obtain	VERB
ajbmeb-864	142	6	the	the	DET
ajbmeb-864	142	7	data	datum	NOUN
ajbmeb-864	142	8	required	require	VERB
ajbmeb-864	142	9	to	to	PART
ajbmeb-864	142	10	perform	perform	VERB
ajbmeb-864	142	11	the	the	DET
ajbmeb-864	142	12	statistical	statistical	ADJ
ajbmeb-864	142	13	analysis	analysis	NOUN
ajbmeb-864	142	14	,	,	PUNCT
ajbmeb-864	142	15	in	in	ADP
ajbmeb-864	142	16	order	order	NOUN
ajbmeb-864	142	17	to	to	PART
ajbmeb-864	142	18	recommendit	recommendit	VERB
ajbmeb-864	142	19	leads	lead	VERB
ajbmeb-864	142	20	to	to	ADP
ajbmeb-864	142	21	results	result	NOUN
ajbmeb-864	142	22	that	that	PRON
ajbmeb-864	142	23	achieve	achieve	VERB
ajbmeb-864	142	24	the	the	DET
ajbmeb-864	142	25	objectives	objective	NOUN
ajbmeb-864	142	26	sought	seek	VERB
ajbmeb-864	142	27	by	by	ADP
ajbmeb-864	142	28	the	the	DET
ajbmeb-864	142	29	study	study	NOUN
ajbmeb-864	142	30	description	description	NOUN
ajbmeb-864	142	31	for	for	ADP
ajbmeb-864	142	32	the	the	DET
ajbmeb-864	142	33	methodology	methodology	NOUN
ajbmeb-864	142	34	for	for	ADP
ajbmeb-864	142	35	members	member	NOUN
ajbmeb-864	142	36	of	of	ADP
ajbmeb-864	142	37	the	the	DET
ajbmeb-864	142	38	study	study	NOUN
ajbmeb-864	142	39	community	community	NOUN
ajbmeb-864	142	40	and	and	CCONJ
ajbmeb-864	142	41	for	for	ADP
ajbmeb-864	142	42	its	its	PRON
ajbmeb-864	142	43	sample	sample	NOUN
ajbmeb-864	142	44	as	as	ADV
ajbmeb-864	142	45	well	well	ADV
ajbmeb-864	142	46	as	as	ADP
ajbmeb-864	142	47	the	the	DET
ajbmeb-864	142	48	used	use	VERB
ajbmeb-864	142	49	study	study	NOUN
ajbmeb-864	142	50	tool	tool	NOUN
ajbmeb-864	142	51	,	,	PUNCT
ajbmeb-864	142	52	the	the	DET
ajbmeb-864	142	53	method	method	NOUN
ajbmeb-864	142	54	of	of	ADP
ajbmeb-864	142	55	preparing	prepare	VERB
ajbmeb-864	142	56	it	it	PRON
ajbmeb-864	142	57	,	,	PUNCT
ajbmeb-864	142	58	how	how	SCONJ
ajbmeb-864	142	59	it	it	PRON
ajbmeb-864	142	60	was	be	AUX
ajbmeb-864	142	61	built	build	VERB
ajbmeb-864	142	62	and	and	CCONJ
ajbmeb-864	142	63	developed	develop	VERB
ajbmeb-864	142	64	,	,	PUNCT
ajbmeb-864	142	65	and	and	CCONJ
ajbmeb-864	142	66	the	the	DET
ajbmeb-864	142	67	extent	extent	NOUN
ajbmeb-864	142	68	of	of	ADP
ajbmeb-864	142	69	its	its	PRON
ajbmeb-864	142	70	validity	validity	NOUN
ajbmeb-864	142	71	and	and	CCONJ
ajbmeb-864	142	72	stability	stability	NOUN
ajbmeb-864	142	73	.	.	PUNCT
ajbmeb-864	143	1	it	it	PRON
ajbmeb-864	143	2	also	also	ADV
ajbmeb-864	143	3	includes	include	VERB
ajbmeb-864	143	4	a	a	DET
ajbmeb-864	143	5	description	description	NOUN
ajbmeb-864	143	6	for	for	ADP
ajbmeb-864	143	7	actions	action	NOUN
ajbmeb-864	143	8	that	that	PRON
ajbmeb-864	143	9	follow	follow	VERB
ajbmeb-864	143	10	the	the	DET
ajbmeb-864	143	11	designing	design	VERB
ajbmeb-864	143	12	the	the	DET
ajbmeb-864	143	13	study	study	NOUN
ajbmeb-864	143	14	tool	tool	NOUN
ajbmeb-864	143	15	to	to	PART
ajbmeb-864	143	16	collect	collect	VERB
ajbmeb-864	143	17	data	datum	NOUN
ajbmeb-864	143	18	,	,	PUNCT
ajbmeb-864	143	19	the	the	DET
ajbmeb-864	143	20	chapter	chapter	NOUN
ajbmeb-864	143	21	ends	end	VERB
ajbmeb-864	143	22	with	with	ADP
ajbmeb-864	143	23	the	the	DET
ajbmeb-864	143	24	statistical	statistical	ADJ
ajbmeb-864	143	25	treatments	treatment	NOUN
ajbmeb-864	143	26	that	that	PRON
ajbmeb-864	143	27	were	be	AUX
ajbmeb-864	143	28	used	use	VERB
ajbmeb-864	143	29	to	to	PART
ajbmeb-864	143	30	analyze	analyze	VERB
ajbmeb-864	143	31	the	the	DET
ajbmeb-864	143	32	data	datum	NOUN
ajbmeb-864	143	33	and	and	CCONJ
ajbmeb-864	143	34	draw	draw	VERB
ajbmeb-864	143	35	conclusions	conclusion	NOUN
ajbmeb-864	143	36	,	,	PUNCT
ajbmeb-864	143	37	under	under	ADP
ajbmeb-864	143	38	an	an	DET
ajbmeb-864	143	39	environment	environment	NOUN
ajbmeb-864	143	40	that	that	PRON
ajbmeb-864	143	41	is	be	AUX
ajbmeb-864	143	42	open	open	ADJ
ajbmeb-864	143	43	to	to	ADP
ajbmeb-864	143	44	innovation	innovation	NOUN
ajbmeb-864	143	45	,	,	PUNCT
ajbmeb-864	143	46	in	in	ADP
ajbmeb-864	143	47	which	which	PRON
ajbmeb-864	143	48	there	there	PRON
ajbmeb-864	143	49	is	be	VERB
ajbmeb-864	143	50	a	a	DET
ajbmeb-864	143	51	solid	solid	ADJ
ajbmeb-864	143	52	infrastructure	infrastructure	NOUN
ajbmeb-864	143	53	capable	capable	ADJ
ajbmeb-864	143	54	of	of	ADP
ajbmeb-864	143	55	supporting	support	VERB
ajbmeb-864	143	56	the	the	DET
ajbmeb-864	143	57	process	process	NOUN
ajbmeb-864	143	58	of	of	ADP
ajbmeb-864	143	59	communication	communication	NOUN
ajbmeb-864	143	60	and	and	CCONJ
ajbmeb-864	143	61	interaction	interaction	NOUN
ajbmeb-864	143	62	,	,	PUNCT
ajbmeb-864	143	63	since	since	SCONJ
ajbmeb-864	143	64	establishment	establishment	NOUN
ajbmeb-864	143	65	of	of	ADP
ajbmeb-864	143	66	iraqi	iraqi	ADJ
ajbmeb-864	143	67	companies	company	NOUN
ajbmeb-864	143	68	and	and	CCONJ
ajbmeb-864	143	69	still	still	ADV
ajbmeb-864	143	70	,	,	PUNCT
ajbmeb-864	143	71	it	it	PRON
ajbmeb-864	143	72	faced	face	VERB
ajbmeb-864	143	73	many	many	ADJ
ajbmeb-864	143	74	problems	problem	NOUN
ajbmeb-864	143	75	,	,	PUNCT
ajbmeb-864	143	76	especially	especially	ADV
ajbmeb-864	143	77	in	in	ADP
ajbmeb-864	143	78	the	the	DET
ajbmeb-864	143	79	field	field	NOUN
ajbmeb-864	143	80	of	of	ADP
ajbmeb-864	143	81	finance	finance	NOUN
ajbmeb-864	143	82	,	,	PUNCT
ajbmeb-864	143	83	due	due	ADP
ajbmeb-864	143	84	to	to	ADP
ajbmeb-864	143	85	the	the	DET
ajbmeb-864	143	86	adoption	adoption	NOUN
ajbmeb-864	143	87	of	of	ADP
ajbmeb-864	143	88	traditional	traditional	ADJ
ajbmeb-864	143	89	methods	method	NOUN
ajbmeb-864	143	90	in	in	ADP
ajbmeb-864	143	91	the	the	DET
ajbmeb-864	143	92	registration	registration	NOUN
ajbmeb-864	143	93	process	process	NOUN
ajbmeb-864	143	94	and	and	CCONJ
ajbmeb-864	143	95	its	its	PRON
ajbmeb-864	143	96	adoption	adoption	NOUN
ajbmeb-864	143	97	of	of	ADP
ajbmeb-864	143	98	the	the	DET
ajbmeb-864	143	99	traditional	traditional	ADJ
ajbmeb-864	143	100	accounting	accounting	NOUN
ajbmeb-864	143	101	system	system	NOUN
ajbmeb-864	143	102	,	,	PUNCT
ajbmeb-864	143	103	which	which	PRON
ajbmeb-864	143	104	required	require	VERB
ajbmeb-864	143	105	searching	search	VERB
ajbmeb-864	143	106	for	for	ADP
ajbmeb-864	143	107	ways	way	NOUN
ajbmeb-864	143	108	and	and	CCONJ
ajbmeb-864	143	109	procedures	procedure	NOUN
ajbmeb-864	143	110	to	to	PART
ajbmeb-864	143	111	solve	solve	VERB
ajbmeb-864	143	112	these	these	DET
ajbmeb-864	143	113	problems	problem	NOUN
ajbmeb-864	143	114	through	through	ADP
ajbmeb-864	143	115	its	its	PRON
ajbmeb-864	143	116	competencies	competency	NOUN
ajbmeb-864	143	117	.	.	PUNCT
ajbmeb-864	144	1	therefore	therefore	ADV
ajbmeb-864	144	2	,	,	PUNCT
ajbmeb-864	144	3	e	e	NOUN
ajbmeb-864	144	4	-	-	NOUN
ajbmeb-864	144	5	governance	governance	NOUN
ajbmeb-864	144	6	was	be	AUX
ajbmeb-864	144	7	found	find	VERB
ajbmeb-864	144	8	to	to	PART
ajbmeb-864	144	9	be	be	AUX
ajbmeb-864	144	10	one	one	NUM
ajbmeb-864	144	11	of	of	ADP
ajbmeb-864	144	12	the	the	DET
ajbmeb-864	144	13	most	most	ADV
ajbmeb-864	144	14	successful	successful	ADJ
ajbmeb-864	144	15	methods	method	NOUN
ajbmeb-864	144	16	.	.	PUNCT
ajbmeb-864	145	1	with	with	ADP
ajbmeb-864	145	2	the	the	DET
ajbmeb-864	145	3	requirements	requirement	NOUN
ajbmeb-864	145	4	of	of	ADP
ajbmeb-864	145	5	the	the	DET
ajbmeb-864	145	6	age	age	NOUN
ajbmeb-864	145	7	of	of	ADP
ajbmeb-864	145	8	technology	technology	NOUN
ajbmeb-864	145	9	and	and	CCONJ
ajbmeb-864	145	10	with	with	ADP
ajbmeb-864	145	11	regard	regard	NOUN
ajbmeb-864	145	12	to	to	ADP
ajbmeb-864	145	13	our	our	PRON
ajbmeb-864	145	14	current	current	ADJ
ajbmeb-864	145	15	research	research	NOUN
ajbmeb-864	145	16	focusing	focus	VERB
ajbmeb-864	145	17	on	on	ADP
ajbmeb-864	145	18	part	part	NOUN
ajbmeb-864	145	19	of	of	ADP
ajbmeb-864	145	20	this	this	DET
ajbmeb-864	145	21	development	development	NOUN
ajbmeb-864	145	22	that	that	PRON
ajbmeb-864	145	23	you	you	PRON
ajbmeb-864	145	24	have	have	AUX
ajbmeb-864	145	25	introduced	introduce	VERB
ajbmeb-864	145	26	companies	company	NOUN
ajbmeb-864	145	27	represented	represent	VERB
ajbmeb-864	145	28	the	the	DET
ajbmeb-864	145	29	role	role	NOUN
ajbmeb-864	145	30	of	of	ADP
ajbmeb-864	145	31	corporate	corporate	ADJ
ajbmeb-864	145	32	governance	governance	NOUN
ajbmeb-864	145	33	in	in	ADP
ajbmeb-864	145	34	reducing	reduce	VERB
ajbmeb-864	145	35	the	the	DET
ajbmeb-864	145	36	negative	negative	ADJ
ajbmeb-864	145	37	impact	impact	NOUN
ajbmeb-864	145	38	of	of	ADP
ajbmeb-864	145	39	creative	creative	ADJ
ajbmeb-864	145	40	accounting	accounting	NOUN
ajbmeb-864	145	41	inreliability	inreliability	NOUN
ajbmeb-864	145	42	of	of	ADP
ajbmeb-864	145	43	interim	interim	ADJ
ajbmeb-864	145	44	financial	financial	ADJ
ajbmeb-864	145	45	informationand	informationand	NOUN
ajbmeb-864	145	46	the	the	DET
ajbmeb-864	145	47	associated	associated	ADJ
ajbmeb-864	145	48	problems	problem	NOUN
ajbmeb-864	145	49	and	and	CCONJ
ajbmeb-864	145	50	advantages	advantage	NOUN
ajbmeb-864	145	51	,	,	PUNCT
ajbmeb-864	145	52	as	as	SCONJ
ajbmeb-864	145	53	will	will	AUX
ajbmeb-864	145	54	be	be	AUX
ajbmeb-864	145	55	explained	explain	VERB
ajbmeb-864	145	56	in	in	ADP
ajbmeb-864	145	57	the	the	DET
ajbmeb-864	145	58	applied	applied	ADJ
ajbmeb-864	145	59	side	side	NOUN
ajbmeb-864	145	60	of	of	ADP
ajbmeb-864	145	61	the	the	DET
ajbmeb-864	145	62	research	research	NOUN
ajbmeb-864	145	63	.	.	PUNCT
ajbmeb-864	146	1	or	or	CCONJ
ajbmeb-864	146	2	not	not	PART
ajbmeb-864	146	3	:	:	PUNCT
ajbmeb-864	147	1	the	the	DET
ajbmeb-864	147	2	characteristics	characteristic	NOUN
ajbmeb-864	147	3	of	of	ADP
ajbmeb-864	147	4	the	the	DET
ajbmeb-864	147	5	study	study	NOUN
ajbmeb-864	147	6	sample	sample	NOUN
ajbmeb-864	147	7	:	:	PUNCT
ajbmeb-864	147	8	american	american	PROPN
ajbmeb-864	147	9	journal	journal	PROPN
ajbmeb-864	147	10	of	of	ADP
ajbmeb-864	147	11	business	business	NOUN
ajbmeb-864	147	12	management	management	NOUN
ajbmeb-864	147	13	,	,	PUNCT
ajbmeb-864	147	14	economics	economic	NOUN
ajbmeb-864	147	15	and	and	CCONJ
ajbmeb-864	147	16	banking	banking	NOUN
ajbmeb-864	147	17	volume	volume	NOUN
ajbmeb-864	147	18	12	12	NUM
ajbmeb-864	147	19	may	may	PROPN
ajbmeb-864	147	20	,	,	PUNCT
ajbmeb-864	147	21	2023	2023	NUM
ajbmeb-864	147	22	p	p	NOUN
ajbmeb-864	147	23	a	a	DET
ajbmeb-864	147	24	g	g	NOUN
ajbmeb-864	147	25	e	e	NOUN
ajbmeb-864	147	26	|	|	NOUN
ajbmeb-864	147	27	174	174	NUM
ajbmeb-864	147	28	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-864	147	29	in	in	ADP
ajbmeb-864	147	30	its	its	PRON
ajbmeb-864	147	31	first	first	ADJ
ajbmeb-864	147	32	section	section	NOUN
ajbmeb-864	147	33	,	,	PUNCT
ajbmeb-864	147	34	the	the	DET
ajbmeb-864	147	35	questionnaire	questionnaire	NOUN
ajbmeb-864	147	36	contained	contain	VERB
ajbmeb-864	147	37	a	a	DET
ajbmeb-864	147	38	set	set	NOUN
ajbmeb-864	147	39	of	of	ADP
ajbmeb-864	147	40	general	general	ADJ
ajbmeb-864	147	41	questions	question	NOUN
ajbmeb-864	147	42	related	relate	VERB
ajbmeb-864	147	43	to	to	ADP
ajbmeb-864	147	44	the	the	DET
ajbmeb-864	147	45	personal	personal	ADJ
ajbmeb-864	147	46	data	datum	NOUN
ajbmeb-864	147	47	of	of	ADP
ajbmeb-864	147	48	the	the	DET
ajbmeb-864	147	49	study	study	NOUN
ajbmeb-864	147	50	sample	sample	NOUN
ajbmeb-864	147	51	members	member	NOUN
ajbmeb-864	147	52	,	,	PUNCT
ajbmeb-864	147	53	which	which	PRON
ajbmeb-864	147	54	were	be	AUX
ajbmeb-864	147	55	categorized	categorize	VERB
ajbmeb-864	147	56	into	into	ADP
ajbmeb-864	147	57	four	four	NUM
ajbmeb-864	147	58	variables	variable	NOUN
ajbmeb-864	147	59	:	:	PUNCT
ajbmeb-864	147	60	educational	educational	ADJ
ajbmeb-864	147	61	qualification	qualification	NOUN
ajbmeb-864	147	62	,	,	PUNCT
ajbmeb-864	147	63	scientific	scientific	ADJ
ajbmeb-864	147	64	specialization	specialization	NOUN
ajbmeb-864	147	65	,	,	PUNCT
ajbmeb-864	147	66	work	work	NOUN
ajbmeb-864	147	67	experience	experience	NOUN
ajbmeb-864	147	68	,	,	PUNCT
ajbmeb-864	147	69	and	and	CCONJ
ajbmeb-864	147	70	age	age	NOUN
ajbmeb-864	147	71	group	group	NOUN
ajbmeb-864	147	72	.	.	PUNCT
ajbmeb-864	148	1	qualification	qualification	NOUN
ajbmeb-864	148	2	:	:	PUNCT
ajbmeb-864	148	3	choosetresearcherhshow	choosetresearcherhshow	NOUN
ajbmeb-864	148	4	the	the	DET
ajbmeb-864	148	5	academic	academic	ADJ
ajbmeb-864	148	6	qualification	qualification	NOUN
ajbmeb-864	148	7	according	accord	VERB
ajbmeb-864	148	8	to	to	ADP
ajbmeb-864	148	9	table	table	NOUN
ajbmeb-864	148	10	no	no	ADV
ajbmeb-864	148	11	.	.	PUNCT
ajbmeb-864	149	1	(	(	PUNCT
ajbmeb-864	149	2	2	2	NUM
ajbmeb-864	149	3	)	)	PUNCT
ajbmeb-864	149	4	below	below	ADP
ajbmeb-864	149	5	:	:	PUNCT
ajbmeb-864	149	6	table	table	NOUN
ajbmeb-864	149	7	number2distribution	number2distribution	NOUN
ajbmeb-864	149	8	of	of	ADP
ajbmeb-864	149	9	the	the	DET
ajbmeb-864	149	10	sample	sample	NOUN
ajbmeb-864	149	11	members	member	NOUN
ajbmeb-864	149	12	according	accord	VERB
ajbmeb-864	149	13	to	to	ADP
ajbmeb-864	149	14	the	the	DET
ajbmeb-864	149	15	educational	educational	ADJ
ajbmeb-864	149	16	qualification	qualification	NOUN
ajbmeb-864	149	17	variable	variable	NOUN
ajbmeb-864	149	18	.	.	PUNCT
ajbmeb-864	150	1	frequency	frequency	PROPN
ajbmeb-864	150	2	percent	percent	NOUN
ajbmeb-864	150	3	valid	valid	ADJ
ajbmeb-864	150	4	percent	percent	NOUN
ajbmeb-864	150	5	cumulative	cumulative	ADJ
ajbmeb-864	150	6	percent	percent	NOUN
ajbmeb-864	150	7	valid	valid	ADJ
ajbmeb-864	150	8	bachel	bachel	ADJ
ajbmeb-864	150	9	or	or	CCONJ
ajbmeb-864	150	10	of	of	ADP
ajbmeb-864	150	11	41	41	NUM
ajbmeb-864	150	12	31.8	31.8	NUM
ajbmeb-864	150	13	31.8	31.8	NUM
ajbmeb-864	150	14	31.8	31.8	NUM
ajbmeb-864	150	15	master	master	NOUN
ajbmeb-864	150	16	'	'	PUNCT
ajbmeb-864	150	17	s	s	PART
ajbmeb-864	150	18	73	73	NUM
ajbmeb-864	150	19	56.6	56.6	NUM
ajbmeb-864	150	20	56.6	56.6	NUM
ajbmeb-864	150	21	88.4	88.4	NUM
ajbmeb-864	150	22	phd	phd	NOUN
ajbmeb-864	150	23	15th	15th	NOUN
ajbmeb-864	150	24	11.6	11.6	NUM
ajbmeb-864	150	25	11.6	11.6	NUM
ajbmeb-864	150	26	100.0	100.0	NUM
ajbmeb-864	150	27	total	total	NOUN
ajbmeb-864	150	28	129	129	NUM
ajbmeb-864	150	29	100.0	100.0	NUM
ajbmeb-864	150	30	100.0	100.0	NUM
ajbmeb-864	150	31	source	source	NOUN
ajbmeb-864	150	32	:	:	PUNCT
ajbmeb-864	150	33	prepared	prepare	VERB
ajbmeb-864	150	34	by	by	ADP
ajbmeb-864	150	35	the	the	DET
ajbmeb-864	150	36	researcher	researcher	NOUN
ajbmeb-864	150	37	housing	house	VERB
ajbmeb-864	150	38	the	the	DET
ajbmeb-864	150	39	statistical	statistical	ADJ
ajbmeb-864	150	40	program	program	NOUN
ajbmeb-864	150	41	spss	spss	NOUN
ajbmeb-864	150	42	.	.	PUNCT
ajbmeb-864	151	1	table	table	NOUN
ajbmeb-864	151	2	no	no	INTJ
ajbmeb-864	151	3	.	.	PUNCT
ajbmeb-864	152	1	(	(	PUNCT
ajbmeb-864	152	2	2	2	X
ajbmeb-864	152	3	)	)	PUNCT
ajbmeb-864	152	4	above	above	ADV
ajbmeb-864	152	5	is	be	AUX
ajbmeb-864	152	6	the	the	DET
ajbmeb-864	152	7	distribution	distribution	NOUN
ajbmeb-864	152	8	in	in	ADP
ajbmeb-864	152	9	percentages	percentage	NOUN
ajbmeb-864	152	10	of	of	ADP
ajbmeb-864	152	11	the	the	DET
ajbmeb-864	152	12	scientific	scientific	ADJ
ajbmeb-864	152	13	qualification	qualification	NOUN
ajbmeb-864	152	14	of	of	ADP
ajbmeb-864	152	15	the	the	DET
ajbmeb-864	152	16	participant	participant	NOUN
ajbmeb-864	152	17	in	in	ADP
ajbmeb-864	152	18	answering	answer	VERB
ajbmeb-864	152	19	the	the	DET
ajbmeb-864	152	20	questions	question	NOUN
ajbmeb-864	152	21	of	of	ADP
ajbmeb-864	152	22	the	the	DET
ajbmeb-864	152	23	questionnaire	questionnaire	NOUN
ajbmeb-864	152	24	.	.	PUNCT
ajbmeb-864	153	1	that	that	PRON
ajbmeb-864	153	2	who	who	PRON
ajbmeb-864	153	3	holds	hold	VERB
ajbmeb-864	153	4	a	a	DET
ajbmeb-864	153	5	certificate	certificate	NOUN
ajbmeb-864	153	6	?	?	PUNCT
ajbmeb-864	153	7	"	"	PUNCT
ajbmeb-864	153	8	phd	phd	NOUN
ajbmeb-864	153	9	"	"	PUNCT
ajbmeb-864	153	10	from	from	ADP
ajbmeb-864	153	11	the	the	DET
ajbmeb-864	153	12	participants	participant	NOUN
ajbmeb-864	153	13	;	;	PUNCT
ajbmeb-864	153	14	where	where	SCONJ
ajbmeb-864	153	15	the	the	DET
ajbmeb-864	153	16	ratio%31.78of	ratio%31.78of	PROPN
ajbmeb-864	153	17	the	the	DET
ajbmeb-864	153	18	participants	participant	NOUN
ajbmeb-864	153	19	carrying	carry	VERB
ajbmeb-864	153	20	certificate	certificate	NOUN
ajbmeb-864	153	21	"	"	PUNCT
ajbmeb-864	153	22	bachelor	bachelor	NOUN
ajbmeb-864	153	23	of	of	ADP
ajbmeb-864	153	24	'	'	PUNCT
ajbmeb-864	153	25	,	,	PUNCT
ajbmeb-864	153	26	the	the	DET
ajbmeb-864	153	27	ratio%	ratio%	NUM
ajbmeb-864	153	28	56.59of	56.59of	NUM
ajbmeb-864	153	29	them	they	PRON
ajbmeb-864	153	30	carry	carry	VERB
ajbmeb-864	153	31	certificate	certificate	NOUN
ajbmeb-864	153	32	"	"	PUNCT
ajbmeb-864	153	33	master	master	NOUN
ajbmeb-864	153	34	"	"	PUNCT
ajbmeb-864	153	35	,	,	PUNCT
ajbmeb-864	153	36	while	while	SCONJ
ajbmeb-864	153	37	the	the	DET
ajbmeb-864	153	38	ratio%11.63of	ratio%11.63of	PROPN
ajbmeb-864	153	39	the	the	DET
ajbmeb-864	153	40	participants	participant	NOUN
ajbmeb-864	153	41	carrying	carry	VERB
ajbmeb-864	153	42	certificate	certificate	NOUN
ajbmeb-864	153	43	"	"	PUNCT
ajbmeb-864	153	44	phd	phd	NOUN
ajbmeb-864	153	45	"	"	PUNCT
ajbmeb-864	153	46	;	;	PUNCT
ajbmeb-864	153	47	thus	thus	ADV
ajbmeb-864	153	48	,	,	PUNCT
ajbmeb-864	153	49	the	the	DET
ajbmeb-864	153	50	participants	participant	NOUN
ajbmeb-864	153	51	will	will	AUX
ajbmeb-864	153	52	be	be	AUX
ajbmeb-864	153	53	holders	holder	NOUN
ajbmeb-864	153	54	of	of	ADP
ajbmeb-864	153	55	the	the	DET
ajbmeb-864	153	56	"	"	PUNCT
ajbmeb-864	153	57	magnificence	magnificence	NOUN
ajbmeb-864	153	58	"	"	PUNCT
ajbmeb-864	153	59	.	.	PUNCT
ajbmeb-864	154	1	they	they	PRON
ajbmeb-864	154	2	have	have	VERB
ajbmeb-864	154	3	the	the	DET
ajbmeb-864	154	4	most	most	ADJ
ajbmeb-864	154	5	share	share	NOUN
ajbmeb-864	154	6	in	in	ADP
ajbmeb-864	154	7	this	this	DET
ajbmeb-864	154	8	study	study	NOUN
ajbmeb-864	154	9	,	,	PUNCT
ajbmeb-864	154	10	and	and	CCONJ
ajbmeb-864	154	11	this	this	PRON
ajbmeb-864	154	12	gives	give	VERB
ajbmeb-864	154	13	a	a	DET
ajbmeb-864	154	14	greater	great	ADJ
ajbmeb-864	154	15	ability	ability	NOUN
ajbmeb-864	154	16	for	for	SCONJ
ajbmeb-864	154	17	the	the	DET
ajbmeb-864	154	18	sample	sample	NOUN
ajbmeb-864	154	19	members	member	NOUN
ajbmeb-864	154	20	to	to	PART
ajbmeb-864	154	21	answer	answer	VERB
ajbmeb-864	154	22	the	the	DET
ajbmeb-864	154	23	questionnaire	questionnaire	NOUN
ajbmeb-864	154	24	questions	question	NOUN
ajbmeb-864	154	25	.	.	PUNCT
ajbmeb-864	155	1	jurisdiction	jurisdiction	NOUN
ajbmeb-864	155	2	:	:	PUNCT
ajbmeb-864	155	3	diversity	diversity	NOUN
ajbmeb-864	155	4	of	of	ADP
ajbmeb-864	155	5	specializations	specialization	NOUN
ajbmeb-864	155	6	involved	involve	VERB
ajbmeb-864	155	7	inthis	inthis	NOUN
ajbmeb-864	155	8	is	be	AUX
ajbmeb-864	155	9	amazingthe	amazingthe	DET
ajbmeb-864	155	10	study	study	NOUN
ajbmeb-864	155	11	,	,	PUNCT
ajbmeb-864	155	12	qit	qit	PROPN
ajbmeb-864	155	13	appeared	appear	VERB
ajbmeb-864	155	14	according	accord	VERB
ajbmeb-864	155	15	to	to	ADP
ajbmeb-864	155	16	table	table	NOUN
ajbmeb-864	155	17	no.3	no.3	PROPN
ajbmeb-864	155	18	)	)	PUNCT
ajbmeb-864	155	19	below	below	ADP
ajbmeb-864	155	20	:	:	PUNCT
ajbmeb-864	155	21	table	table	NOUN
ajbmeb-864	155	22	number3distribution	number3distribution	NOUN
ajbmeb-864	155	23	of	of	ADP
ajbmeb-864	155	24	the	the	DET
ajbmeb-864	155	25	sample	sample	NOUN
ajbmeb-864	155	26	members	member	NOUN
ajbmeb-864	155	27	according	accord	VERB
ajbmeb-864	155	28	to	to	ADP
ajbmeb-864	155	29	the	the	DET
ajbmeb-864	155	30	variable	variable	NOUN
ajbmeb-864	155	31	of	of	ADP
ajbmeb-864	155	32	scientific	scientific	ADJ
ajbmeb-864	155	33	specialization	specialization	NOUN
ajbmeb-864	155	34	.	.	PUNCT
ajbmeb-864	156	1	frequency	frequency	PROPN
ajbmeb-864	156	2	percent	percent	NOUN
ajbmeb-864	156	3	valid	valid	ADJ
ajbmeb-864	156	4	percent	percent	NOUN
ajbmeb-864	156	5	cumulative	cumulative	ADJ
ajbmeb-864	156	6	percent	percent	NOUN
ajbmeb-864	156	7	valid	valid	ADJ
ajbmeb-864	156	8	accounting	account	VERB
ajbmeb-864	156	9	79	79	NUM
ajbmeb-864	156	10	61.2	61.2	NUM
ajbmeb-864	156	11	61.2	61.2	NUM
ajbmeb-864	156	12	61.2	61.2	NUM
ajbmeb-864	156	13	economics	economic	NOUN
ajbmeb-864	156	14	8	8	NUM
ajbmeb-864	156	15	6.2	6.2	NUM
ajbmeb-864	156	16	6.2	6.2	NUM
ajbmeb-864	156	17	67.4	67.4	NUM
ajbmeb-864	156	18	business	business	NOUN
ajbmeb-864	156	19	administration	administration	NOUN
ajbmeb-864	156	20	30	30	NUM
ajbmeb-864	156	21	23.3	23.3	NUM
ajbmeb-864	156	22	23.3	23.3	NUM
ajbmeb-864	156	23	90.7	90.7	NUM
ajbmeb-864	156	24	financial	financial	ADJ
ajbmeb-864	156	25	sciences	science	NOUN
ajbmeb-864	156	26	and	and	CCONJ
ajbmeb-864	156	27	banking	banking	NOUN
ajbmeb-864	156	28	12	12	NUM
ajbmeb-864	156	29	9.3	9.3	NUM
ajbmeb-864	156	30	9.3	9.3	NUM
ajbmeb-864	156	31	100.0	100.0	NUM
ajbmeb-864	156	32	total	total	NOUN
ajbmeb-864	156	33	129	129	NUM
ajbmeb-864	156	34	100.0	100.0	NUM
ajbmeb-864	156	35	100.0	100.0	NUM
ajbmeb-864	156	36	table	table	NOUN
ajbmeb-864	156	37	no	no	INTJ
ajbmeb-864	156	38	.	.	PUNCT
ajbmeb-864	157	1	(	(	PUNCT
ajbmeb-864	157	2	3)above	3)above	NUM
ajbmeb-864	157	3	is	be	AUX
ajbmeb-864	157	4	the	the	DET
ajbmeb-864	157	5	competence	competence	NOUN
ajbmeb-864	157	6	of	of	ADP
ajbmeb-864	157	7	each	each	PRON
ajbmeb-864	157	8	of	of	ADP
ajbmeb-864	157	9	the	the	DET
ajbmeb-864	157	10	participants	participant	NOUN
ajbmeb-864	157	11	in	in	ADP
ajbmeb-864	157	12	the	the	DET
ajbmeb-864	157	13	questionnaire	questionnaire	NOUN
ajbmeb-864	157	14	,	,	PUNCT
ajbmeb-864	157	15	where	where	SCONJ
ajbmeb-864	157	16	the	the	DET
ajbmeb-864	157	17	first	first	ADJ
ajbmeb-864	157	18	line	line	NOUN
ajbmeb-864	157	19	of	of	ADP
ajbmeb-864	157	20	the	the	DET
ajbmeb-864	157	21	table	table	NOUN
ajbmeb-864	157	22	appear	appear	VERB
ajbmeb-864	157	23	and	and	CCONJ
ajbmeb-864	157	24	specialists	specialist	NOUN
ajbmeb-864	157	25	in	in	ADP
ajbmeb-864	157	26	the	the	DET
ajbmeb-864	157	27	field	field	NOUN
ajbmeb-864	157	28	of	of	ADP
ajbmeb-864	157	29	"	"	PUNCT
ajbmeb-864	157	30	accounting"79shared	accounting"79shared	ADJ
ajbmeb-864	157	31	by%61.24	by%61.24	NOUN
ajbmeb-864	157	32	,	,	PUNCT
ajbmeb-864	157	33	while	while	SCONJ
ajbmeb-864	157	34	the	the	DET
ajbmeb-864	157	35	second	second	ADJ
ajbmeb-864	157	36	line	line	NOUN
ajbmeb-864	157	37	shows	show	VERB
ajbmeb-864	157	38	specialists	specialist	NOUN
ajbmeb-864	157	39	in	in	ADP
ajbmeb-864	157	40	the	the	DET
ajbmeb-864	157	41	field	field	NOUN
ajbmeb-864	157	42	of	of	ADP
ajbmeb-864	157	43	"	"	PUNCT
ajbmeb-864	157	44	economics	economic	NOUN
ajbmeb-864	157	45	"	"	PUNCT
ajbmeb-864	157	46	and	and	CCONJ
ajbmeb-864	157	47	they	they	PRON
ajbmeb-864	157	48	are8participants	are8participant	VERB
ajbmeb-864	157	49	by%6.20only	by%6.20only	ADV
ajbmeb-864	157	50	,	,	PUNCT
ajbmeb-864	157	51	the	the	DET
ajbmeb-864	157	52	third	third	ADJ
ajbmeb-864	157	53	line	line	NOUN
ajbmeb-864	157	54	of	of	ADP
ajbmeb-864	157	55	the	the	DET
ajbmeb-864	157	56	table	table	NOUN
ajbmeb-864	157	57	appears	appear	VERB
ajbmeb-864	157	58	that	that	SCONJ
ajbmeb-864	157	59	professionals	professional	NOUN
ajbmeb-864	157	60	in	in	ADP
ajbmeb-864	157	61	the	the	DET
ajbmeb-864	157	62	field	field	NOUN
ajbmeb-864	157	63	of	of	ADP
ajbmeb-864	157	64	"	"	PUNCT
ajbmeb-864	157	65	business	business	NOUN
ajbmeb-864	157	66	administration	administration	NOUN
ajbmeb-864	157	67	"	"	PUNCT
ajbmeb-864	157	68	who	who	PRON
ajbmeb-864	157	69	american	american	PROPN
ajbmeb-864	157	70	journal	journal	PROPN
ajbmeb-864	157	71	of	of	ADP
ajbmeb-864	157	72	business	business	NOUN
ajbmeb-864	157	73	management	management	NOUN
ajbmeb-864	157	74	,	,	PUNCT
ajbmeb-864	157	75	economics	economic	NOUN
ajbmeb-864	157	76	and	and	CCONJ
ajbmeb-864	157	77	banking	banking	NOUN
ajbmeb-864	157	78	volume	volume	NOUN
ajbmeb-864	157	79	12	12	NUM
ajbmeb-864	157	80	may	may	PROPN
ajbmeb-864	157	81	,	,	PUNCT
ajbmeb-864	157	82	2023	2023	NUM
ajbmeb-864	157	83	p	p	NOUN
ajbmeb-864	157	84	a	a	DET
ajbmeb-864	157	85	g	g	NOUN
ajbmeb-864	157	86	e	e	NOUN
ajbmeb-864	157	87	|	|	NOUN
ajbmeb-864	157	88	175	175	NUM
ajbmeb-864	157	89	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-864	157	90	represent30shared	represent30share	VERB
ajbmeb-864	157	91	by%	by%	NOUN
ajbmeb-864	157	92	23.26,while	23.26,while	NUM
ajbmeb-864	157	93	the	the	DET
ajbmeb-864	157	94	fourth	fourth	ADJ
ajbmeb-864	157	95	line	line	NOUN
ajbmeb-864	157	96	presented	present	VERB
ajbmeb-864	157	97	table	table	NOUN
ajbmeb-864	157	98	of	of	ADP
ajbmeb-864	157	99	participants	participant	NOUN
ajbmeb-864	157	100	specialized	specialize	VERB
ajbmeb-864	157	101	in	in	ADP
ajbmeb-864	157	102	the	the	DET
ajbmeb-864	157	103	field	field	NOUN
ajbmeb-864	157	104	of	of	ADP
ajbmeb-864	157	105	"	"	PUNCT
ajbmeb-864	157	106	financial	financial	ADJ
ajbmeb-864	157	107	sciences	science	NOUN
ajbmeb-864	157	108	“	"	PUNCT
ajbmeb-864	157	109	and	and	CCONJ
ajbmeb-864	157	110	banking	banking	NOUN
ajbmeb-864	157	111	“	"	PUNCT
ajbmeb-864	157	112	they	they	PRON
ajbmeb-864	157	113	were12shared	were12share	VERB
ajbmeb-864	157	114	by%9.30	by%9.30	NOUN
ajbmeb-864	157	115	;	;	PUNCT
ajbmeb-864	157	116	hence	hence	ADV
ajbmeb-864	157	117	,	,	PUNCT
ajbmeb-864	157	118	it	it	PRON
ajbmeb-864	157	119	can	can	AUX
ajbmeb-864	157	120	be	be	AUX
ajbmeb-864	157	121	said	say	VERB
ajbmeb-864	157	122	that	that	SCONJ
ajbmeb-864	157	123	specialists	specialist	NOUN
ajbmeb-864	157	124	in	in	ADP
ajbmeb-864	157	125	the	the	DET
ajbmeb-864	157	126	field	field	NOUN
ajbmeb-864	157	127	of	of	ADP
ajbmeb-864	157	128	"	"	PUNCT
ajbmeb-864	157	129	economics	economic	NOUN
ajbmeb-864	157	130	"	"	PUNCT
ajbmeb-864	157	131	obtained	obtain	VERB
ajbmeb-864	157	132	the	the	DET
ajbmeb-864	157	133	lowest	low	ADJ
ajbmeb-864	157	134	position	position	NOUN
ajbmeb-864	157	135	,	,	PUNCT
ajbmeb-864	157	136	while	while	SCONJ
ajbmeb-864	157	137	specialists	specialist	NOUN
ajbmeb-864	157	138	ranked	rank	VERB
ajbmeb-864	157	139	and	and	CCONJ
ajbmeb-864	157	140	in	in	ADP
ajbmeb-864	157	141	the	the	DET
ajbmeb-864	157	142	field	field	NOUN
ajbmeb-864	157	143	of	of	ADP
ajbmeb-864	157	144	"	"	PUNCT
ajbmeb-864	157	145	accounting	account	VERB
ajbmeb-864	157	146	"	"	PUNCT
ajbmeb-864	157	147	the	the	DET
ajbmeb-864	157	148	highest	high	ADJ
ajbmeb-864	157	149	place	place	NOUN
ajbmeb-864	157	150	in	in	ADP
ajbmeb-864	157	151	this	this	DET
ajbmeb-864	157	152	study	study	NOUN
ajbmeb-864	157	153	;	;	PUNCT
ajbmeb-864	157	154	this	this	PRON
ajbmeb-864	157	155	thus	thus	ADV
ajbmeb-864	157	156	enhances	enhance	VERB
ajbmeb-864	157	157	the	the	DET
ajbmeb-864	157	158	answers	answer	NOUN
ajbmeb-864	157	159	to	to	ADP
ajbmeb-864	157	160	the	the	DET
ajbmeb-864	157	161	questions	question	NOUN
ajbmeb-864	157	162	directed	direct	VERB
ajbmeb-864	157	163	to	to	ADP
ajbmeb-864	157	164	them	they	PRON
ajbmeb-864	157	165	in	in	ADP
ajbmeb-864	157	166	a	a	DET
ajbmeb-864	157	167	manner	manner	NOUN
ajbmeb-864	157	168	that	that	PRON
ajbmeb-864	157	169	serves	serve	VERB
ajbmeb-864	157	170	the	the	DET
ajbmeb-864	157	171	interest	interest	NOUN
ajbmeb-864	157	172	of	of	ADP
ajbmeb-864	157	173	the	the	DET
ajbmeb-864	157	174	research	research	NOUN
ajbmeb-864	157	175	decentered	decentere	VERB
ajbmeb-864	157	176	around	around	ADP
ajbmeb-864	157	177	accounting	accounting	NOUN
ajbmeb-864	157	178	creative	creative	ADJ
ajbmeb-864	157	179	.	.	PUNCT
ajbmeb-864	158	1	practical	practical	ADJ
ajbmeb-864	158	2	experience	experience	NOUN
ajbmeb-864	158	3	:	:	PUNCT
ajbmeb-864	158	4	the	the	DET
ajbmeb-864	158	5	number	number	NOUN
ajbmeb-864	158	6	of	of	ADP
ajbmeb-864	158	7	years	year	NOUN
ajbmeb-864	158	8	of	of	ADP
ajbmeb-864	158	9	experience	experience	NOUN
ajbmeb-864	158	10	differed	differ	VERB
ajbmeb-864	158	11	for	for	ADP
ajbmeb-864	158	12	the	the	DET
ajbmeb-864	158	13	participantsin	participantsin	NOUN
ajbmeb-864	158	14	this	this	DET
ajbmeb-864	158	15	study	study	NOUN
ajbmeb-864	158	16	,	,	PUNCT
ajbmeb-864	158	17	this	this	PRON
ajbmeb-864	158	18	was	be	AUX
ajbmeb-864	158	19	shown	show	VERB
ajbmeb-864	158	20	in	in	ADP
ajbmeb-864	158	21	table	table	NOUN
ajbmeb-864	158	22	no	no	INTJ
ajbmeb-864	158	23	.	.	PUNCT
ajbmeb-864	159	1	(	(	PUNCT
ajbmeb-864	159	2	4	4	NUM
ajbmeb-864	159	3	)	)	PUNCT
ajbmeb-864	159	4	below	below	ADV
ajbmeb-864	159	5	:	:	PUNCT
ajbmeb-864	159	6	table	table	VERB
ajbmeb-864	159	7	no	no	NOUN
ajbmeb-864	159	8	.	.	NOUN
ajbmeb-864	160	1	4	4	NUM
ajbmeb-864	160	2	:	:	PUNCT
ajbmeb-864	160	3	distribution	distribution	NOUN
ajbmeb-864	160	4	of	of	ADP
ajbmeb-864	160	5	the	the	DET
ajbmeb-864	160	6	sample	sample	NOUN
ajbmeb-864	160	7	members	member	NOUN
ajbmeb-864	160	8	according	accord	VERB
ajbmeb-864	160	9	to	to	ADP
ajbmeb-864	160	10	the	the	DET
ajbmeb-864	160	11	variable	variable	NOUN
ajbmeb-864	160	12	of	of	ADP
ajbmeb-864	160	13	work	work	NOUN
ajbmeb-864	160	14	experience	experience	NOUN
ajbmeb-864	160	15	.	.	PUNCT
ajbmeb-864	161	1	frequency	frequency	NOUN
ajbmeb-864	161	2	percent	percent	NOUN
ajbmeb-864	161	3	valid	valid	ADJ
ajbmeb-864	161	4	percent	percent	NOUN
ajbmeb-864	161	5	cumulative	cumulative	ADJ
ajbmeb-864	161	6	percent	percent	NOUN
ajbmeb-864	161	7	valid	valid	ADJ
ajbmeb-864	161	8	less	less	ADJ
ajbmeb-864	161	9	than	than	ADP
ajbmeb-864	161	10	5	5	NUM
ajbmeb-864	161	11	years	year	NOUN
ajbmeb-864	161	12	58	58	NUM
ajbmeb-864	161	13	45.0	45.0	NUM
ajbmeb-864	161	14	45.0	45.0	NUM
ajbmeb-864	161	15	45.0	45.0	NUM
ajbmeb-864	161	16	from	from	ADP
ajbmeb-864	161	17	5	5	NUM
ajbmeb-864	161	18	to	to	PART
ajbmeb-864	161	19	10	10	NUM
ajbmeb-864	161	20	years	year	NOUN
ajbmeb-864	161	21	42	42	NUM
ajbmeb-864	161	22	32.6	32.6	NUM
ajbmeb-864	161	23	32.6	32.6	NUM
ajbmeb-864	161	24	77.5	77.5	NUM
ajbmeb-864	161	25	11	11	NUM
ajbmeb-864	161	26	-	-	SYM
ajbmeb-864	161	27	15	15	NUM
ajbmeb-864	161	28	years	year	NOUN
ajbmeb-864	161	29	old	old	ADJ
ajbmeb-864	161	30	17	17	NUM
ajbmeb-864	161	31	13.2	13.2	NUM
ajbmeb-864	161	32	13.2	13.2	NUM
ajbmeb-864	161	33	90.7	90.7	NUM
ajbmeb-864	161	34	more	more	ADJ
ajbmeb-864	161	35	than	than	ADP
ajbmeb-864	161	36	15	15	NUM
ajbmeb-864	161	37	years	year	NOUN
ajbmeb-864	161	38	12	12	NUM
ajbmeb-864	161	39	9.3	9.3	NUM
ajbmeb-864	161	40	9.3	9.3	NUM
ajbmeb-864	161	41	100.0	100.0	NUM
ajbmeb-864	161	42	total	total	NOUN
ajbmeb-864	161	43	129	129	NUM
ajbmeb-864	161	44	100.0	100.0	NUM
ajbmeb-864	161	45	100.0	100.0	NUM
ajbmeb-864	161	46	table	table	NOUN
ajbmeb-864	161	47	no	no	INTJ
ajbmeb-864	161	48	.	.	PUNCT
ajbmeb-864	162	1	(	(	PUNCT
ajbmeb-864	162	2	4	4	X
ajbmeb-864	162	3	)	)	PUNCT
ajbmeb-864	162	4	number	number	NOUN
ajbmeb-864	162	5	of	of	ADP
ajbmeb-864	162	6	years	year	NOUN
ajbmeb-864	162	7	the	the	DET
ajbmeb-864	162	8	expertise	expertise	NOUN
ajbmeb-864	162	9	have	have	VERB
ajbmeb-864	162	10	participants	participant	NOUN
ajbmeb-864	162	11	,	,	PUNCT
ajbmeb-864	162	12	as	as	SCONJ
ajbmeb-864	162	13	the	the	DET
ajbmeb-864	162	14	first	first	ADJ
ajbmeb-864	162	15	line	line	NOUN
ajbmeb-864	162	16	of	of	ADP
ajbmeb-864	162	17	the	the	DET
ajbmeb-864	162	18	table	table	NOUN
ajbmeb-864	162	19	shows	show	VERB
ajbmeb-864	162	20	participants	participant	NOUN
ajbmeb-864	162	21	with	with	ADP
ajbmeb-864	162	22	less	less	ADJ
ajbmeb-864	162	23	than	than	ADP
ajbmeb-864	162	24	5	5	NUM
ajbmeb-864	162	25	years	year	NOUN
ajbmeb-864	162	26	of	of	ADP
ajbmeb-864	162	27	experience	experience	NOUN
ajbmeb-864	162	28	and	and	CCONJ
ajbmeb-864	162	29	who	who	PRON
ajbmeb-864	162	30	have	have	AUX
ajbmeb-864	162	31	reached58shared	reached58share	VERB
ajbmeb-864	162	32	by%	by%	NOUN
ajbmeb-864	162	33	44.96	44.96	NUM
ajbmeb-864	162	34	,	,	PUNCT
ajbmeb-864	162	35	the	the	DET
ajbmeb-864	162	36	second	second	ADJ
ajbmeb-864	162	37	line	line	NOUN
ajbmeb-864	162	38	of	of	ADP
ajbmeb-864	162	39	the	the	DET
ajbmeb-864	162	40	table	table	NOUN
ajbmeb-864	162	41	appears	appear	VERB
ajbmeb-864	162	42	that	that	SCONJ
ajbmeb-864	162	43	participants	participant	NOUN
ajbmeb-864	162	44	who	who	PRON
ajbmeb-864	162	45	range	range	VERB
ajbmeb-864	162	46	news	news	NOUN
ajbmeb-864	162	47	accounts	account	NOUN
ajbmeb-864	162	48	between	between	ADP
ajbmeb-864	162	49	5and10	5and10	NUM
ajbmeb-864	162	50	years	year	NOUN
ajbmeb-864	162	51	they	they	PRON
ajbmeb-864	162	52	were42participantain	were42participantain	VERB
ajbmeb-864	162	53	the	the	DET
ajbmeb-864	162	54	rate	rate	NOUN
ajbmeb-864	162	55	of%32.56as	of%32.56as	NOUN
ajbmeb-864	162	56	for	for	ADP
ajbmeb-864	162	57	the	the	DET
ajbmeb-864	162	58	third	third	ADJ
ajbmeb-864	162	59	line	line	NOUN
ajbmeb-864	162	60	of	of	ADP
ajbmeb-864	162	61	the	the	DET
ajbmeb-864	162	62	table	table	NOUN
ajbmeb-864	162	63	,	,	PUNCT
ajbmeb-864	162	64	it	it	PRON
ajbmeb-864	162	65	refers	refer	VERB
ajbmeb-864	162	66	to	to	ADP
ajbmeb-864	162	67	the	the	DET
ajbmeb-864	162	68	participants	participant	NOUN
ajbmeb-864	162	69	who	who	PRON
ajbmeb-864	162	70	have	have	VERB
ajbmeb-864	162	71	experience	experience	NOUN
ajbmeb-864	162	72	ranging	ranging	NOUN
ajbmeb-864	162	73	from11	from11	NOUN
ajbmeb-864	162	74	and15	and15	ADJ
ajbmeb-864	162	75	years	year	NOUN
ajbmeb-864	162	76	and	and	CCONJ
ajbmeb-864	162	77	who	who	PRON
ajbmeb-864	162	78	registered17participant.ratio	registered17participant.ratio	VERB
ajbmeb-864	162	79	investigators%	investigators%	PROPN
ajbmeb-864	162	80	13.18	13.18	NUM
ajbmeb-864	162	81	,	,	PUNCT
ajbmeb-864	162	82	and	and	CCONJ
ajbmeb-864	162	83	finally	finally	ADV
ajbmeb-864	162	84	last	last	ADJ
ajbmeb-864	162	85	line	line	NOUN
ajbmeb-864	162	86	of	of	ADP
ajbmeb-864	162	87	the	the	DET
ajbmeb-864	162	88	table	table	NOUN
ajbmeb-864	162	89	the	the	DET
ajbmeb-864	162	90	sign	sign	NOUN
ajbmeb-864	162	91	for	for	ADP
ajbmeb-864	162	92	someone	someone	PRON
ajbmeb-864	162	93	who	who	PRON
ajbmeb-864	162	94	has	have	VERB
ajbmeb-864	162	95	experience	experience	NOUN
ajbmeb-864	162	96	excellence	excellence	PROPN
ajbmeb-864	162	97	the	the	DET
ajbmeb-864	162	98	15thagehthey	15thagehthey	NUM
ajbmeb-864	162	99	were12	were12	NOUN
ajbmeb-864	162	100	average	average	ADJ
ajbmeb-864	162	101	participant	participant	NOUN
ajbmeb-864	162	102	%	%	NOUN
ajbmeb-864	162	103	9.30	9.30	NUM
ajbmeb-864	162	104	;	;	PUNCT
ajbmeb-864	162	105	building	build	VERB
ajbmeb-864	162	106	.	.	PUNCT
ajbmeb-864	163	1	on	on	ADP
ajbmeb-864	163	2	the	the	DET
ajbmeb-864	163	3	above	above	ADJ
ajbmeb-864	163	4	see	see	VERB
ajbmeb-864	163	5	researcher	researcher	NOUN
ajbmeb-864	163	6	thatthe	thatthe	PROPN
ajbmeb-864	163	7	lowest	low	ADJ
ajbmeb-864	163	8	rank	rank	NOUN
ajbmeb-864	163	9	of	of	ADP
ajbmeb-864	163	10	participants	participant	NOUN
ajbmeb-864	163	11	was	be	AUX
ajbmeb-864	163	12	who	who	PRON
ajbmeb-864	163	13	they	they	PRON
ajbmeb-864	163	14	have	have	VERB
ajbmeb-864	163	15	more	more	ADJ
ajbmeb-864	163	16	than	than	ADP
ajbmeb-864	163	17	15	15	NUM
ajbmeb-864	163	18	years	year	NOUN
ajbmeb-864	163	19	of	of	ADP
ajbmeb-864	163	20	experience	experience	NOUN
ajbmeb-864	163	21	and	and	CCONJ
ajbmeb-864	163	22	the	the	DET
ajbmeb-864	163	23	highest	high	ADJ
ajbmeb-864	163	24	rank	rank	NOUN
ajbmeb-864	163	25	was	be	AUX
ajbmeb-864	163	26	for	for	ADP
ajbmeb-864	163	27	whom	whom	PRON
ajbmeb-864	163	28	less	less	ADJ
ajbmeb-864	163	29	year	year	NOUN
ajbmeb-864	163	30	’s	’s	PART
ajbmeb-864	163	31	news	news	NOUN
ajbmeb-864	163	32	they	they	PRON
ajbmeb-864	163	33	have	have	VERB
ajbmeb-864	163	34	about	about	ADP
ajbmeb-864	163	35	the	the	DET
ajbmeb-864	163	36	5yearsthis	5yearsthis	PROPN
ajbmeb-864	163	37	is	be	AUX
ajbmeb-864	163	38	normal	normal	ADJ
ajbmeb-864	163	39	because	because	SCONJ
ajbmeb-864	163	40	the	the	DET
ajbmeb-864	163	41	study	study	NOUN
ajbmeb-864	163	42	sample	sample	NOUN
ajbmeb-864	163	43	includes	include	VERB
ajbmeb-864	163	44	a	a	DET
ajbmeb-864	163	45	group	group	NOUN
ajbmeb-864	163	46	of	of	ADP
ajbmeb-864	163	47	university	university	NOUN
ajbmeb-864	163	48	students	student	NOUN
ajbmeb-864	163	49	.	.	PUNCT
ajbmeb-864	164	1	age	age	NOUN
ajbmeb-864	164	2	group	group	NOUN
ajbmeb-864	164	3	:	:	PUNCT
ajbmeb-864	164	4	choosetresearcherhshowthe	choosetresearcherhshowthe	NOUN
ajbmeb-864	164	5	ageaccording	ageaccorde	VERB
ajbmeb-864	164	6	to	to	ADP
ajbmeb-864	164	7	table	table	NOUN
ajbmeb-864	164	8	no.5	no.5	NOUN
ajbmeb-864	164	9	)	)	PUNCT
ajbmeb-864	164	10	below	below	ADP
ajbmeb-864	164	11	:	:	PUNCT
ajbmeb-864	164	12	table	table	NOUN
ajbmeb-864	164	13	no.5distribution	no.5distribution	PROPN
ajbmeb-864	164	14	of	of	ADP
ajbmeb-864	164	15	the	the	DET
ajbmeb-864	164	16	sample	sample	NOUN
ajbmeb-864	164	17	members	member	NOUN
ajbmeb-864	164	18	according	accord	VERB
ajbmeb-864	164	19	to	to	ADP
ajbmeb-864	164	20	the	the	DET
ajbmeb-864	164	21	age	age	NOUN
ajbmeb-864	164	22	group	group	NOUN
ajbmeb-864	164	23	variable	variable	NOUN
ajbmeb-864	164	24	.	.	PUNCT
ajbmeb-864	165	1	frequency	frequency	PROPN
ajbmeb-864	165	2	percent	percent	NOUN
ajbmeb-864	165	3	valid	valid	ADJ
ajbmeb-864	165	4	percent	percent	NOUN
ajbmeb-864	165	5	cumulative	cumulative	ADJ
ajbmeb-864	165	6	percent	percent	NOUN
ajbmeb-864	165	7	valid	valid	ADJ
ajbmeb-864	165	8	less	less	ADJ
ajbmeb-864	165	9	than	than	ADP
ajbmeb-864	165	10	25	25	NUM
ajbmeb-864	165	11	years	year	NOUN
ajbmeb-864	165	12	old	old	ADJ
ajbmeb-864	165	13	31	31	NUM
ajbmeb-864	165	14	24.0	24.0	NUM
ajbmeb-864	165	15	24.0	24.0	NUM
ajbmeb-864	165	16	24.0	24.0	NUM
ajbmeb-864	165	17	from	from	ADP
ajbmeb-864	165	18	25	25	NUM
ajbmeb-864	165	19	to	to	ADP
ajbmeb-864	165	20	less	less	ADJ
ajbmeb-864	165	21	than	than	ADP
ajbmeb-864	165	22	35year	35year	NUM
ajbmeb-864	165	23	67	67	NUM
ajbmeb-864	165	24	51.9	51.9	NUM
ajbmeb-864	165	25	51.9	51.9	NUM
ajbmeb-864	165	26	76.0	76.0	NUM
ajbmeb-864	165	27	american	american	ADJ
ajbmeb-864	165	28	journal	journal	PROPN
ajbmeb-864	165	29	of	of	ADP
ajbmeb-864	165	30	business	business	NOUN
ajbmeb-864	165	31	management	management	NOUN
ajbmeb-864	165	32	,	,	PUNCT
ajbmeb-864	165	33	economics	economic	NOUN
ajbmeb-864	165	34	and	and	CCONJ
ajbmeb-864	165	35	banking	banking	NOUN
ajbmeb-864	165	36	volume	volume	NOUN
ajbmeb-864	165	37	12	12	NUM
ajbmeb-864	165	38	may	may	PROPN
ajbmeb-864	165	39	,	,	PUNCT
ajbmeb-864	165	40	2023	2023	NUM
ajbmeb-864	165	41	p	p	NOUN
ajbmeb-864	165	42	a	a	DET
ajbmeb-864	165	43	g	g	NOUN
ajbmeb-864	165	44	e	e	NOUN
ajbmeb-864	165	45	|	|	ADV
ajbmeb-864	165	46	176	176	NUM
ajbmeb-864	165	47	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-864	165	48	from	from	ADP
ajbmeb-864	165	49	35	35	NUM
ajbmeb-864	165	50	to	to	ADP
ajbmeb-864	165	51	less	less	ADJ
ajbmeb-864	165	52	than	than	ADP
ajbmeb-864	165	53	45year	45year	NOUN
ajbmeb-864	165	54	23	23	NUM
ajbmeb-864	165	55	17.8	17.8	NUM
ajbmeb-864	165	56	17.8	17.8	NUM
ajbmeb-864	165	57	93.8	93.8	NUM
ajbmeb-864	165	58	45	45	NUM
ajbmeb-864	165	59	years	year	NOUN
ajbmeb-864	165	60	and	and	CCONJ
ajbmeb-864	165	61	over	over	ADP
ajbmeb-864	165	62	8	8	NUM
ajbmeb-864	165	63	6.2	6.2	NUM
ajbmeb-864	165	64	6.2	6.2	NUM
ajbmeb-864	165	65	100.0	100.0	NUM
ajbmeb-864	165	66	total	total	NOUN
ajbmeb-864	165	67	129	129	NUM
ajbmeb-864	165	68	100.0	100.0	NUM
ajbmeb-864	165	69	100.0	100.0	NUM
ajbmeb-864	165	70	table	table	NOUN
ajbmeb-864	165	71	no	no	INTJ
ajbmeb-864	165	72	.	.	PUNCT
ajbmeb-864	166	1	(	(	PUNCT
ajbmeb-864	166	2	5)age	5)age	NUM
ajbmeb-864	166	3	group	group	NOUN
ajbmeb-864	166	4	for	for	ADP
ajbmeb-864	166	5	participants	participant	NOUN
ajbmeb-864	166	6	in	in	ADP
ajbmeb-864	166	7	questionnaire	questionnaire	NOUN
ajbmeb-864	166	8	form	form	NOUN
ajbmeb-864	166	9	,	,	PUNCT
ajbmeb-864	166	10	the	the	DET
ajbmeb-864	166	11	first	first	ADJ
ajbmeb-864	166	12	line	line	NOUN
ajbmeb-864	166	13	appearsl	appearsl	NOUN
ajbmeb-864	166	14	of	of	ADP
ajbmeb-864	166	15	the	the	DET
ajbmeb-864	166	16	table	table	NOUN
ajbmeb-864	166	17	participants	participant	NOUN
ajbmeb-864	166	18	who	who	PRON
ajbmeb-864	166	19	under	under	ADP
ajbmeb-864	166	20	the	the	DET
ajbmeb-864	166	21	age	age	NOUN
ajbmeb-864	166	22	of	of	ADP
ajbmeb-864	166	23	25	25	NUM
ajbmeb-864	166	24	years	year	NOUN
ajbmeb-864	166	25	,	,	PUNCT
ajbmeb-864	166	26	where	where	SCONJ
ajbmeb-864	166	27	reached	reach	VERB
ajbmeb-864	166	28	31	31	NUM
ajbmeb-864	166	29	participant	participant	NOUN
ajbmeb-864	166	30	in	in	ADP
ajbmeb-864	166	31	the	the	DET
ajbmeb-864	166	32	rate	rate	NOUN
ajbmeb-864	166	33	of%	of%	NOUN
ajbmeb-864	166	34	24.03	24.03	NUM
ajbmeb-864	166	35	,	,	PUNCT
ajbmeb-864	166	36	and	and	CCONJ
ajbmeb-864	166	37	the	the	DET
ajbmeb-864	166	38	second	second	ADJ
ajbmeb-864	166	39	line	line	NOUN
ajbmeb-864	166	40	of	of	ADP
ajbmeb-864	166	41	the	the	DET
ajbmeb-864	166	42	table	table	NOUN
ajbmeb-864	166	43	participants	participant	NOUN
ajbmeb-864	166	44	who	who	PRON
ajbmeb-864	166	45	range	range	VERB
ajbmeb-864	166	46	their	their	PRON
ajbmeb-864	166	47	age	age	NOUN
ajbmeb-864	166	48	between	between	ADP
ajbmeb-864	166	49	the	the	DET
ajbmeb-864	166	50	25	25	NUM
ajbmeb-864	166	51	to	to	PART
ajbmeb-864	166	52	less	less	ADJ
ajbmeb-864	166	53	than	than	ADP
ajbmeb-864	166	54	35	35	NUM
ajbmeb-864	166	55	age	age	NOUN
ajbmeb-864	166	56	they	they	PRON
ajbmeb-864	166	57	were	be	AUX
ajbmeb-864	166	58	67	67	NUM
ajbmeb-864	166	59	participated	participate	VERB
ajbmeb-864	166	60	by%	by%	NOUN
ajbmeb-864	166	61	51.94	51.94	NUM
ajbmeb-864	166	62	as	as	ADP
ajbmeb-864	166	63	for	for	ADP
ajbmeb-864	166	64	the	the	DET
ajbmeb-864	166	65	third	third	ADJ
ajbmeb-864	166	66	line	line	NOUN
ajbmeb-864	166	67	of	of	ADP
ajbmeb-864	166	68	the	the	DET
ajbmeb-864	166	69	table	table	NOUN
ajbmeb-864	166	70	,	,	PUNCT
ajbmeb-864	166	71	it	it	PRON
ajbmeb-864	166	72	refers	refer	VERB
ajbmeb-864	166	73	to	to	ADP
ajbmeb-864	166	74	the	the	DET
ajbmeb-864	166	75	participants	participant	NOUN
ajbmeb-864	166	76	of	of	ADP
ajbmeb-864	166	77	the	the	DET
ajbmeb-864	166	78	range	range	NOUN
ajbmeb-864	166	79	their	their	PRON
ajbmeb-864	166	80	age	age	NOUN
ajbmeb-864	166	81	between	between	ADP
ajbmeb-864	166	82	the35	the35	PROPN
ajbmeb-864	166	83	to	to	ADP
ajbmeb-864	166	84	less	less	ADJ
ajbmeb-864	166	85	than	than	ADP
ajbmeb-864	166	86	45	45	NUM
ajbmeb-864	166	87	age	age	NOUN
ajbmeb-864	166	88	and	and	CCONJ
ajbmeb-864	166	89	who	who	PRON
ajbmeb-864	166	90	23	23	NUM
ajbmeb-864	166	91	participant	participant	NOUN
ajbmeb-864	166	92	.	.	PUNCT
ajbmeb-864	167	1	ratio	ratio	NOUN
ajbmeb-864	167	2	investigators	investigator	NOUN
ajbmeb-864	167	3	%	%	VERB
ajbmeb-864	167	4	17.83	17.83	NUM
ajbmeb-864	167	5	,	,	PUNCT
ajbmeb-864	167	6	and	and	CCONJ
ajbmeb-864	167	7	finally	finally	ADV
ajbmeb-864	167	8	comes	come	VERB
ajbmeb-864	167	9	of	of	ADP
ajbmeb-864	167	10	the	the	DET
ajbmeb-864	167	11	table	table	NOUN
ajbmeb-864	167	12	over	over	ADP
ajbmeb-864	167	13	the	the	DET
ajbmeb-864	167	14	age	age	NOUN
ajbmeb-864	167	15	of	of	ADP
ajbmeb-864	167	16	45age	45age	NOUN
ajbmeb-864	167	17	of	of	ADP
ajbmeb-864	167	18	the	the	DET
ajbmeb-864	167	19	participants	participant	NOUN
ajbmeb-864	167	20	were	be	AUX
ajbmeb-864	167	21	8	8	NUM
ajbmeb-864	167	22	participant	participant	NOUN
ajbmeb-864	167	23	rate%	rate%	VERB
ajbmeb-864	167	24	6.202	6.202	NUM
ajbmeb-864	167	25	;	;	PUNCT
ajbmeb-864	167	26	the	the	DET
ajbmeb-864	167	27	above	above	ADV
ajbmeb-864	167	28	you	you	PRON
ajbmeb-864	167	29	see	see	VERB
ajbmeb-864	167	30	research	research	NOUN
ajbmeb-864	167	31	that	that	PRON
ajbmeb-864	167	32	lowest	low	ADJ
ajbmeb-864	167	33	rank	rank	NOUN
ajbmeb-864	167	34	of	of	ADP
ajbmeb-864	167	35	participants	participant	NOUN
ajbmeb-864	167	36	was	be	AUX
ajbmeb-864	167	37	who	who	PRON
ajbmeb-864	167	38	over	over	ADP
ajbmeb-864	167	39	the	the	DET
ajbmeb-864	167	40	age	age	NOUN
ajbmeb-864	167	41	of	of	ADP
ajbmeb-864	167	42	45	45	NUM
ajbmeb-864	167	43	age	age	NOUN
ajbmeb-864	167	44	and	and	CCONJ
ajbmeb-864	167	45	the	the	DET
ajbmeb-864	167	46	highest	high	ADJ
ajbmeb-864	167	47	rank	rank	NOUN
ajbmeb-864	167	48	was	be	AUX
ajbmeb-864	167	49	for	for	ADP
ajbmeb-864	167	50	whom	whom	PRON
ajbmeb-864	167	51	their	their	PRON
ajbmeb-864	167	52	ages	age	NOUN
ajbmeb-864	167	53	ranged	range	VERB
ajbmeb-864	167	54	from	from	ADP
ajbmeb-864	167	55	25	25	NUM
ajbmeb-864	167	56	to	to	ADP
ajbmeb-864	167	57	less	less	ADJ
ajbmeb-864	167	58	than	than	ADP
ajbmeb-864	167	59	35	35	NUM
ajbmeb-864	167	60	years	year	NOUN
ajbmeb-864	167	61	,	,	PUNCT
ajbmeb-864	167	62	which	which	PRON
ajbmeb-864	167	63	is	be	AUX
ajbmeb-864	167	64	an	an	DET
ajbmeb-864	167	65	acceptable	acceptable	ADJ
ajbmeb-864	167	66	age	age	NOUN
ajbmeb-864	167	67	for	for	ADP
ajbmeb-864	167	68	the	the	DET
ajbmeb-864	167	69	formation	formation	NOUN
ajbmeb-864	167	70	of	of	ADP
ajbmeb-864	167	71	expertise	expertise	NOUN
ajbmeb-864	167	72	in	in	ADP
ajbmeb-864	167	73	this	this	DET
ajbmeb-864	167	74	field	field	NOUN
ajbmeb-864	167	75	this	this	PRON
ajbmeb-864	167	76	ensures	ensure	VERB
ajbmeb-864	167	77	a	a	DET
ajbmeb-864	167	78	logical	logical	ADJ
ajbmeb-864	167	79	answer	answer	NOUN
ajbmeb-864	167	80	to	to	ADP
ajbmeb-864	167	81	the	the	DET
ajbmeb-864	167	82	questionnaire	questionnaire	NOUN
ajbmeb-864	167	83	questions	question	NOUN
ajbmeb-864	167	84	.	.	PUNCT
ajbmeb-864	168	1	secondly	secondly	ADV
ajbmeb-864	168	2	:	:	PUNCT
ajbmeb-864	168	3	statistical	statistical	ADJ
ajbmeb-864	168	4	method	method	NOUN
ajbmeb-864	168	5	and	and	CCONJ
ajbmeb-864	168	6	tools	tool	NOUN
ajbmeb-864	168	7	used	use	VERB
ajbmeb-864	168	8	in	in	ADP
ajbmeb-864	168	9	data	datum	NOUN
ajbmeb-864	168	10	analysis	analysis	NOUN
ajbmeb-864	168	11	:	:	PUNCT
ajbmeb-864	168	12	to	to	PART
ajbmeb-864	168	13	achieve	achieve	VERB
ajbmeb-864	168	14	the	the	DET
ajbmeb-864	168	15	objectives	objective	NOUN
ajbmeb-864	168	16	of	of	ADP
ajbmeb-864	168	17	this	this	DET
ajbmeb-864	168	18	study	study	NOUN
ajbmeb-864	168	19	and	and	CCONJ
ajbmeb-864	168	20	test	test	VERB
ajbmeb-864	168	21	its	its	PRON
ajbmeb-864	168	22	hypotheses	hypothesis	NOUN
ajbmeb-864	168	23	,	,	PUNCT
ajbmeb-864	168	24	use	use	VERB
ajbmeb-864	168	25	researcher	researcher	NOUN
ajbmeb-864	168	26	statistical	statistical	ADJ
ajbmeb-864	168	27	package	package	NOUN
ajbmeb-864	168	28	for	for	ADP
ajbmeb-864	168	29	the	the	DET
ajbmeb-864	168	30	social	social	ADJ
ajbmeb-864	168	31	sciences	sciences	PROPN
ajbmeb-864	168	32	programs	program	NOUN
ajbmeb-864	168	33	pss	pss	PROPN
ajbmeb-864	168	34	19	19	NUM
ajbmeb-864	168	35	-	-	PUNCT
ajbmeb-864	168	36	statistical	statistical	ADJ
ajbmeb-864	168	37	package	package	NOUN
ajbmeb-864	168	38	for	for	ADP
ajbmeb-864	168	39	the	the	DET
ajbmeb-864	168	40	social	social	ADJ
ajbmeb-864	168	41	sciences	science	NOUN
ajbmeb-864	168	42	)	)	PUNCT
ajbmeb-864	168	43	in	in	ADP
ajbmeb-864	168	44	analyzing	analyze	VERB
ajbmeb-864	168	45	the	the	DET
ajbmeb-864	168	46	data	datum	NOUN
ajbmeb-864	168	47	obtained	obtain	VERB
ajbmeb-864	168	48	through	through	ADP
ajbmeb-864	168	49	the	the	DET
ajbmeb-864	168	50	field	field	NOUN
ajbmeb-864	168	51	study	study	NOUN
ajbmeb-864	168	52	of	of	ADP
ajbmeb-864	168	53	the	the	DET
ajbmeb-864	168	54	researched	research	VERB
ajbmeb-864	168	55	sample	sample	NOUN
ajbmeb-864	168	56	,	,	PUNCT
ajbmeb-864	168	57	another	another	DET
ajbmeb-864	168	58	set	set	NOUN
ajbmeb-864	168	59	of	of	ADP
ajbmeb-864	168	60	statistical	statistical	ADJ
ajbmeb-864	168	61	tools	tool	NOUN
ajbmeb-864	168	62	,	,	PUNCT
ajbmeb-864	168	63	including	include	VERB
ajbmeb-864	168	64	:	:	PUNCT
ajbmeb-864	168	65	a	a	DET
ajbmeb-864	168	66	-	-	PUNCT
ajbmeb-864	168	67	arithmetic	arithmetic	ADJ
ajbmeb-864	168	68	mean	mean	NOUN
ajbmeb-864	168	69	(	(	PUNCT
ajbmeb-864	168	70	mean):it	mean):it	NOUN
ajbmeb-864	168	71	is	be	AUX
ajbmeb-864	168	72	a	a	DET
ajbmeb-864	168	73	value	value	NOUN
ajbmeb-864	168	74	around	around	ADP
ajbmeb-864	168	75	which	which	PRON
ajbmeb-864	168	76	values	value	NOUN
ajbmeb-864	168	77	are	be	AUX
ajbmeb-864	168	78	gathered	gather	VERB
ajbmeb-864	168	79	thea	thea	PROPN
ajbmeb-864	168	80	group	group	PROPN
ajbmeb-864	168	81	,	,	PUNCT
ajbmeb-864	168	82	through	through	ADP
ajbmeb-864	168	83	which	which	PRON
ajbmeb-864	168	84	the	the	DET
ajbmeb-864	168	85	rest	rest	NOUN
ajbmeb-864	168	86	of	of	ADP
ajbmeb-864	168	87	the	the	DET
ajbmeb-864	168	88	group	group	NOUN
ajbmeb-864	168	89	values	value	NOUN
ajbmeb-864	168	90	can	can	AUX
ajbmeb-864	168	91	be	be	AUX
ajbmeb-864	168	92	judged	judge	VERB
ajbmeb-864	168	93	,	,	PUNCT
ajbmeb-864	168	94	so	so	CCONJ
ajbmeb-864	168	95	this	this	DET
ajbmeb-864	168	96	value	value	NOUN
ajbmeb-864	168	97	is	be	AUX
ajbmeb-864	168	98	the	the	DET
ajbmeb-864	168	99	arithmetic	arithmetic	ADJ
ajbmeb-864	168	100	mean	mean	NOUN
ajbmeb-864	168	101	.	.	PUNCT
ajbmeb-864	169	1	bstandard	bstandard	NOUN
ajbmeb-864	169	2	deviation	deviation	NOUN
ajbmeb-864	169	3	(	(	PUNCT
ajbmeb-864	169	4	standard	standard	ADJ
ajbmeb-864	169	5	deviation	deviation	NOUN
ajbmeb-864	169	6	):	):	PUNCT
ajbmeb-864	169	7	it	it	PRON
ajbmeb-864	169	8	is	be	AUX
ajbmeb-864	169	9	used	use	VERB
ajbmeb-864	169	10	to	to	PART
ajbmeb-864	169	11	measure	measure	VERB
ajbmeb-864	169	12	the	the	DET
ajbmeb-864	169	13	extent	extent	NOUN
ajbmeb-864	169	14	of	of	ADP
ajbmeb-864	169	15	statistical	statistical	ADJ
ajbmeb-864	169	16	scattering	scattering	NOUN
ajbmeb-864	169	17	,	,	PUNCT
ajbmeb-864	169	18	that	that	ADV
ajbmeb-864	169	19	is	is	ADV
ajbmeb-864	169	20	,	,	PUNCT
ajbmeb-864	169	21	it	it	PRON
ajbmeb-864	169	22	indicates	indicate	VERB
ajbmeb-864	169	23	the	the	DET
ajbmeb-864	169	24	extent	extent	NOUN
ajbmeb-864	169	25	of	of	ADP
ajbmeb-864	169	26	extension	extension	NOUN
ajbmeb-864	169	27	of	of	ADP
ajbmeb-864	169	28	value	value	NOUN
ajbmeb-864	169	29	domains	domain	NOUN
ajbmeb-864	169	30	within	within	ADP
ajbmeb-864	169	31	the	the	DET
ajbmeb-864	169	32	statistical	statistical	ADJ
ajbmeb-864	169	33	data	datum	NOUN
ajbmeb-864	169	34	set	set	VERB
ajbmeb-864	169	35	.	.	PUNCT
ajbmeb-864	170	1	ca	can	AUX
ajbmeb-864	170	2	test	test	NOUN
ajbmeb-864	170	3	-	-	PUNCT
ajbmeb-864	170	4	test	test	NOUN
ajbmeb-864	170	5	(	(	PUNCT
ajbmeb-864	170	6	one	one	NUM
ajbmeb-864	170	7	sample	sample	NOUN
ajbmeb-864	170	8	t	t	NOUN
ajbmeb-864	170	9	-	-	PUNCT
ajbmeb-864	170	10	test	test	NOUN
ajbmeb-864	170	11	):	):	PUNCT
ajbmeb-864	170	12	this	this	DET
ajbmeb-864	170	13	test	test	NOUN
ajbmeb-864	170	14	is	be	AUX
ajbmeb-864	170	15	used	use	VERB
ajbmeb-864	170	16	to	to	PART
ajbmeb-864	170	17	test	test	VERB
ajbmeb-864	170	18	a	a	DET
ajbmeb-864	170	19	hypothesis	hypothesis	NOUN
ajbmeb-864	170	20	related	relate	VERB
ajbmeb-864	170	21	to	to	ADP
ajbmeb-864	170	22	the	the	DET
ajbmeb-864	170	23	arithmetic	arithmetic	ADJ
ajbmeb-864	170	24	mean	mean	NOUN
ajbmeb-864	170	25	.	.	PUNCT
ajbmeb-864	171	1	the	the	DET
ajbmeb-864	171	2	researcher	researcher	NOUN
ajbmeb-864	171	3	used	use	VERB
ajbmeb-864	171	4	this	this	DET
ajbmeb-864	171	5	test	test	NOUN
ajbmeb-864	171	6	to	to	PART
ajbmeb-864	171	7	test	test	VERB
ajbmeb-864	171	8	the	the	DET
ajbmeb-864	171	9	hypotheses	hypothesis	NOUN
ajbmeb-864	171	10	to	to	AUX
ajbmeb-864	171	11	test	test	VERB
ajbmeb-864	171	12	of	of	ADP
ajbmeb-864	171	13	validity	validity	NOUN
ajbmeb-864	171	14	and	and	CCONJ
ajbmeb-864	171	15	reliability	reliability	NOUN
ajbmeb-864	171	16	of	of	ADP
ajbmeb-864	171	17	the	the	DET
ajbmeb-864	171	18	questionnaire	questionnaire	NOUN
ajbmeb-864	171	19	.	.	PUNCT
ajbmeb-864	172	1	1trustworthiness	1trustworthiness	AUX
ajbmeb-864	172	2	of	of	ADP
ajbmeb-864	172	3	questionnaire	questionnaire	NOUN
ajbmeb-864	172	4	test	test	NOUN
ajbmeb-864	172	5	:	:	PUNCT
ajbmeb-864	172	6	prepare	prepare	VERB
ajbmeb-864	172	7	morality	morality	NOUN
ajbmeb-864	172	8	basic	basic	ADJ
ajbmeb-864	172	9	requirements	requirement	NOUN
ajbmeb-864	172	10	in	in	ADP
ajbmeb-864	172	11	the	the	DET
ajbmeb-864	172	12	questionnaire	questionnaire	NOUN
ajbmeb-864	172	13	.	.	PUNCT
ajbmeb-864	173	1	it	it	PRON
ajbmeb-864	173	2	means	mean	VERB
ajbmeb-864	173	3	the	the	DET
ajbmeb-864	173	4	suitability	suitability	NOUN
ajbmeb-864	173	5	and	and	CCONJ
ajbmeb-864	173	6	appropriateness	appropriateness	NOUN
ajbmeb-864	173	7	of	of	ADP
ajbmeb-864	173	8	the	the	DET
ajbmeb-864	173	9	questionnaire	questionnaire	NOUN
ajbmeb-864	173	10	for	for	ADP
ajbmeb-864	173	11	the	the	DET
ajbmeb-864	173	12	assignments	assignment	NOUN
ajbmeb-864	173	13	established	establish	VERB
ajbmeb-864	173	14	for	for	ADP
ajbmeb-864	173	15	the	the	DET
ajbmeb-864	173	16	study	study	NOUN
ajbmeb-864	173	17	and	and	CCONJ
ajbmeb-864	173	18	its	its	PRON
ajbmeb-864	173	19	objectives	objective	NOUN
ajbmeb-864	173	20	,	,	PUNCT
ajbmeb-864	173	21	in	in	ADP
ajbmeb-864	173	22	order	order	NOUN
ajbmeb-864	173	23	to	to	PART
ajbmeb-864	173	24	ensure	ensure	VERB
ajbmeb-864	173	25	that	that	SCONJ
ajbmeb-864	173	26	questionnaire	questionnaire	NOUN
ajbmeb-864	173	27	was	be	AUX
ajbmeb-864	173	28	presented	present	VERB
ajbmeb-864	173	29	to	to	ADP
ajbmeb-864	173	30	a	a	DET
ajbmeb-864	173	31	group	group	NOUN
ajbmeb-864	173	32	of	of	ADP
ajbmeb-864	173	33	experts	expert	NOUN
ajbmeb-864	173	34	and	and	CCONJ
ajbmeb-864	173	35	test	test	NOUN
ajbmeb-864	173	36	who	who	PRON
ajbmeb-864	173	37	is	be	AUX
ajbmeb-864	173	38	specialized	specialize	VERB
ajbmeb-864	173	39	in	in	ADP
ajbmeb-864	173	40	the	the	DET
ajbmeb-864	173	41	fields	field	NOUN
ajbmeb-864	173	42	of	of	ADP
ajbmeb-864	173	43	scientific	scientific	ADJ
ajbmeb-864	173	44	research	research	NOUN
ajbmeb-864	173	45	,	,	PUNCT
ajbmeb-864	173	46	accounting	accounting	NOUN
ajbmeb-864	173	47	,	,	PUNCT
ajbmeb-864	173	48	and	and	CCONJ
ajbmeb-864	173	49	the	the	DET
ajbmeb-864	173	50	arabic	arabic	ADJ
ajbmeb-864	173	51	language?5	language?5	PROPN
ajbmeb-864	173	52	)	)	PUNCT
ajbmeb-864	173	53	arbitrators	arbitrator	NOUN
ajbmeb-864	173	54	,	,	PUNCT
ajbmeb-864	173	55	to	to	PART
ajbmeb-864	173	56	check	check	VERB
ajbmeb-864	173	57	the	the	DET
ajbmeb-864	173	58	suitability	suitability	NOUN
ajbmeb-864	173	59	of	of	ADP
ajbmeb-864	173	60	the	the	DET
ajbmeb-864	173	61	design	design	NOUN
ajbmeb-864	173	62	of	of	ADP
ajbmeb-864	173	63	the	the	DET
ajbmeb-864	173	64	form	form	NOUN
ajbmeb-864	173	65	and	and	CCONJ
ajbmeb-864	173	66	content	content	NOUN
ajbmeb-864	173	67	with	with	ADP
ajbmeb-864	173	68	the	the	DET
ajbmeb-864	173	69	hypotheses	hypothesis	NOUN
ajbmeb-864	173	70	of	of	ADP
ajbmeb-864	173	71	the	the	DET
ajbmeb-864	173	72	study	study	NOUN
ajbmeb-864	173	73	,	,	PUNCT
ajbmeb-864	173	74	as	as	ADV
ajbmeb-864	173	75	well	well	ADV
ajbmeb-864	173	76	as	as	ADP
ajbmeb-864	173	77	the	the	DET
ajbmeb-864	173	78	extent	extent	NOUN
ajbmeb-864	173	79	of	of	ADP
ajbmeb-864	173	80	the	the	DET
ajbmeb-864	173	81	ability	ability	NOUN
ajbmeb-864	173	82	to	to	PART
ajbmeb-864	173	83	measure	measure	VERB
ajbmeb-864	173	84	the	the	DET
ajbmeb-864	173	85	variables	variable	NOUN
ajbmeb-864	173	86	and	and	CCONJ
ajbmeb-864	173	87	their	their	PRON
ajbmeb-864	173	88	relationships	relationship	NOUN
ajbmeb-864	173	89	with	with	ADP
ajbmeb-864	173	90	each	each	DET
ajbmeb-864	173	91	other	other	ADJ
ajbmeb-864	173	92	valuable	valuable	ADJ
ajbmeb-864	173	93	notesthe	notesthe	ADJ
ajbmeb-864	173	94	statement	statement	NOUN
ajbmeb-864	173	95	made	make	VERB
ajbmeb-864	173	96	by	by	ADP
ajbmeb-864	173	97	legislation	legislation	NOUN
ajbmeb-864	173	98	committee	committee	NOUN
ajbmeb-864	173	99	that	that	PRON
ajbmeb-864	173	100	was	be	AUX
ajbmeb-864	173	101	vision	vision	NOUN
ajbmeb-864	173	102	the	the	DET
ajbmeb-864	173	103	formed	form	VERB
ajbmeb-864	173	104	form	form	NOUN
ajbmeb-864	173	105	in	in	ADP
ajbmeb-864	173	106	its	its	PRON
ajbmeb-864	173	107	initial	initial	NOUN
ajbmeb-864	173	108	,	,	PUNCT
ajbmeb-864	173	109	to	to	PART
ajbmeb-864	173	110	display	display	VERB
ajbmeb-864	173	111	in	in	ADP
ajbmeb-864	173	112	its	its	PRON
ajbmeb-864	173	113	final	final	ADJ
ajbmeb-864	173	114	form	form	NOUN
ajbmeb-864	173	115	,	,	PUNCT
ajbmeb-864	173	116	to	to	PART
ajbmeb-864	173	117	be	be	AUX
ajbmeb-864	173	118	use	use	VERB
ajbmeb-864	173	119	it	it	PRON
ajbmeb-864	173	120	in	in	ADP
ajbmeb-864	173	121	the	the	DET
ajbmeb-864	173	122	distribution	distribution	NOUN
ajbmeb-864	173	123	process	process	NOUN
ajbmeb-864	173	124	on	on	ADP
ajbmeb-864	173	125	the	the	DET
ajbmeb-864	173	126	study	study	NOUN
ajbmeb-864	173	127	sample	sample	NOUN
ajbmeb-864	173	128	.	.	PUNCT
ajbmeb-864	174	1	2questionnaire	2questionnaire	NUM
ajbmeb-864	174	2	stability	stability	NOUN
ajbmeb-864	174	3	:	:	PUNCT
ajbmeb-864	174	4	that	that	SCONJ
ajbmeb-864	174	5	constancy	constancy	NOUN
ajbmeb-864	174	6	means	mean	VERB
ajbmeb-864	174	7	a	a	DET
ajbmeb-864	174	8	scale	scale	NOUN
ajbmeb-864	174	9	stability	stability	NOUN
ajbmeb-864	174	10	and	and	CCONJ
ajbmeb-864	174	11	inconsistency	inconsistency	NOUN
ajbmeb-864	174	12	,	,	PUNCT
ajbmeb-864	174	13	which	which	DET
ajbmeb-864	174	14	scale	scale	NOUN
ajbmeb-864	174	15	gives	give	VERB
ajbmeb-864	174	16	the	the	DET
ajbmeb-864	174	17	same	same	ADJ
ajbmeb-864	174	18	results	result	NOUN
ajbmeb-864	174	19	and	and	CCONJ
ajbmeb-864	174	20	probability	probability	NOUN
ajbmeb-864	174	21	equal	equal	ADJ
ajbmeb-864	174	22	to	to	ADP
ajbmeb-864	174	23	the	the	DET
ajbmeb-864	174	24	value	value	NOUN
ajbmeb-864	174	25	of	of	ADP
ajbmeb-864	174	26	the	the	DET
ajbmeb-864	174	27	coefficient	coefficient	NOUN
ajbmeb-864	174	28	if	if	SCONJ
ajbmeb-864	174	29	it	it	PRON
ajbmeb-864	174	30	is	be	AUX
ajbmeb-864	174	31	repeated	repeat	VERB
ajbmeb-864	174	32	over	over	ADP
ajbmeb-864	174	33	the	the	DET
ajbmeb-864	174	34	same	same	ADJ
ajbmeb-864	174	35	population	population	NOUN
ajbmeb-864	174	36	,	,	PUNCT
ajbmeb-864	174	37	for	for	ADP
ajbmeb-864	174	38	the	the	DET
ajbmeb-864	174	39	purpose	purpose	NOUN
ajbmeb-864	174	40	of	of	ADP
ajbmeb-864	174	41	checkingd	checkingd	NOUN
ajbmeb-864	174	42	of	of	ADP
ajbmeb-864	174	43	the	the	DET
ajbmeb-864	174	44	stability	stability	NOUN
ajbmeb-864	174	45	of	of	ADP
ajbmeb-864	174	46	the	the	DET
ajbmeb-864	174	47	scale	scale	NOUN
ajbmeb-864	174	48	was	be	AUX
ajbmeb-864	174	49	used	use	VERB
ajbmeb-864	174	50	equation	equation	NOUN
ajbmeb-864	174	51	alpha	alpha	NOUN
ajbmeb-864	174	52	cronbach	cronbach	PROPN
ajbmeb-864	174	53	's	's	PART
ajbmeb-864	174	54	alpha	alpha	NOUN
ajbmeb-864	174	55	)	)	PUNCT
ajbmeb-864	174	56	)	)	PUNCT
ajbmeb-864	174	57	,	,	PUNCT
ajbmeb-864	174	58	to	to	PART
ajbmeb-864	174	59	determine	determine	VERB
ajbmeb-864	174	60	the	the	DET
ajbmeb-864	174	61	accuracy	accuracy	NOUN
ajbmeb-864	174	62	of	of	ADP
ajbmeb-864	174	63	the	the	DET
ajbmeb-864	174	64	answers	answer	NOUN
ajbmeb-864	174	65	of	of	ADP
ajbmeb-864	174	66	the	the	DET
ajbmeb-864	174	67	study	study	NOUN
ajbmeb-864	174	68	sample	sample	NOUN
ajbmeb-864	174	69	,	,	PUNCT
ajbmeb-864	174	70	cronbach	cronbach	PROPN
ajbmeb-864	174	71	's	's	PART
ajbmeb-864	174	72	alpha	alpha	ADJ
ajbmeb-864	174	73	coefficient	coefficient	NOUN
ajbmeb-864	174	74	values	value	NOUN
ajbmeb-864	174	75	are	be	AUX
ajbmeb-864	174	76	statistically	statistically	ADV
ajbmeb-864	174	77	acceptable	acceptable	ADJ
ajbmeb-864	174	78	.	.	PUNCT
ajbmeb-864	175	1	when	when	SCONJ
ajbmeb-864	175	2	these	these	DET
ajbmeb-864	175	3	values	value	NOUN
ajbmeb-864	175	4	are	be	AUX
ajbmeb-864	175	5	equal	equal	ADJ
ajbmeb-864	175	6	to	to	ADP
ajbmeb-864	175	7	or	or	CCONJ
ajbmeb-864	175	8	greater	great	ADJ
ajbmeb-864	175	9	than	than	ADP
ajbmeb-864	175	10	(	(	PUNCT
ajbmeb-864	175	11	0.6	0.6	NUM
ajbmeb-864	175	12	)	)	PUNCT
ajbmeb-864	175	13	,	,	PUNCT
ajbmeb-864	175	14	specifically	specifically	ADV
ajbmeb-864	175	15	in	in	ADP
ajbmeb-864	175	16	administrative	administrative	ADJ
ajbmeb-864	175	17	and	and	CCONJ
ajbmeb-864	175	18	accounting	accounting	NOUN
ajbmeb-864	175	19	research	research	NOUN
ajbmeb-864	175	20	,	,	PUNCT
ajbmeb-864	175	21	as	as	SCONJ
ajbmeb-864	175	22	follows	follow	VERB
ajbmeb-864	175	23	:	:	PUNCT
ajbmeb-864	175	24	table	table	NOUN
ajbmeb-864	175	25	number	number	NOUN
ajbmeb-864	175	26	6	6	NUM
ajbmeb-864	175	27	:	:	PUNCT
ajbmeb-864	175	28	cronbach	cronbach	PROPN
ajbmeb-864	175	29	's	's	PART
ajbmeb-864	175	30	alpha	alpha	ADJ
ajbmeb-864	175	31	coefficient	coefficient	NOUN
ajbmeb-864	175	32	at	at	ADP
ajbmeb-864	175	33	the	the	DET
ajbmeb-864	175	34	level	level	NOUN
ajbmeb-864	175	35	for	for	ADP
ajbmeb-864	175	36	the	the	DET
ajbmeb-864	175	37	variables	variable	NOUN
ajbmeb-864	175	38	.	.	PUNCT
ajbmeb-864	176	1	american	american	ADJ
ajbmeb-864	176	2	journal	journal	PROPN
ajbmeb-864	176	3	of	of	ADP
ajbmeb-864	176	4	business	business	NOUN
ajbmeb-864	176	5	management	management	NOUN
ajbmeb-864	176	6	,	,	PUNCT
ajbmeb-864	176	7	economics	economic	NOUN
ajbmeb-864	176	8	and	and	CCONJ
ajbmeb-864	176	9	banking	banking	NOUN
ajbmeb-864	176	10	volume	volume	NOUN
ajbmeb-864	176	11	12	12	NUM
ajbmeb-864	176	12	may	may	PROPN
ajbmeb-864	176	13	,	,	PUNCT
ajbmeb-864	176	14	2023	2023	NUM
ajbmeb-864	176	15	p	p	NOUN
ajbmeb-864	176	16	a	a	PRON
ajbmeb-864	176	17	g	g	NOUN
ajbmeb-864	176	18	e	e	NOUN
ajbmeb-864	176	19	|	|	ADV
ajbmeb-864	176	20	177	177	NUM
ajbmeb-864	176	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-864	176	22	number	number	NOUN
ajbmeb-864	176	23	of	of	ADP
ajbmeb-864	176	24	items	item	NOUN
ajbmeb-864	176	25	cronbach	cronbach	VERB
ajbmeb-864	176	26	's	's	PART
ajbmeb-864	176	27	alpha	alpha	NOUN
ajbmeb-864	176	28	coefficient	coefficient	NOUN
ajbmeb-864	176	29	50	50	NUM
ajbmeb-864	176	30	0.875	0.875	NUM
ajbmeb-864	176	31	table	table	NOUN
ajbmeb-864	176	32	shows	show	NOUN
ajbmeb-864	176	33	above	above	ADP
ajbmeb-864	176	34	the	the	DET
ajbmeb-864	176	35	value	value	NOUN
ajbmeb-864	176	36	of	of	ADP
ajbmeb-864	176	37	cronbach	cronbach	NOUN
ajbmeb-864	176	38	's	's	PART
ajbmeb-864	176	39	alpha	alpha	ADJ
ajbmeb-864	176	40	coefficient	coefficient	NOUN
ajbmeb-864	176	41	is	be	AUX
ajbmeb-864	176	42	(	(	PUNCT
ajbmeb-864	176	43	0.875	0.875	NUM
ajbmeb-864	176	44	)	)	PUNCT
ajbmeb-864	176	45	on	on	ADP
ajbmeb-864	176	46	the	the	DET
ajbmeb-864	176	47	total	total	NOUN
ajbmeb-864	176	48	of	of	ADP
ajbmeb-864	176	49	the	the	DET
ajbmeb-864	176	50	variables	variable	NOUN
ajbmeb-864	176	51	,	,	PUNCT
ajbmeb-864	176	52	this	this	PRON
ajbmeb-864	176	53	means	mean	VERB
ajbmeb-864	176	54	that	that	SCONJ
ajbmeb-864	176	55	the	the	DET
ajbmeb-864	176	56	coefficient	coefficient	NOUN
ajbmeb-864	176	57	is	be	AUX
ajbmeb-864	176	58	statistically	statistically	ADV
ajbmeb-864	176	59	acceptable	acceptable	ADJ
ajbmeb-864	176	60	because	because	SCONJ
ajbmeb-864	176	61	it	it	PRON
ajbmeb-864	176	62	greater	great	ADJ
ajbmeb-864	176	63	than	than	ADP
ajbmeb-864	176	64	(	(	PUNCT
ajbmeb-864	176	65	0.6	0.6	NUM
ajbmeb-864	176	66	)	)	PUNCT
ajbmeb-864	176	67	.	.	PUNCT
ajbmeb-864	177	1	table	table	NOUN
ajbmeb-864	177	2	number	number	NOUN
ajbmeb-864	177	3	7	7	NUM
ajbmeb-864	177	4	:	:	PUNCT
ajbmeb-864	177	5	cronbach	cronbach	PROPN
ajbmeb-864	177	6	's	's	PART
ajbmeb-864	177	7	alpha	alpha	ADJ
ajbmeb-864	177	8	coefficient	coefficient	NOUN
ajbmeb-864	177	9	at	at	ADP
ajbmeb-864	177	10	the	the	DET
ajbmeb-864	177	11	level	level	NOUN
ajbmeb-864	177	12	variables	variable	VERB
ajbmeb-864	177	13	the	the	DET
ajbmeb-864	177	14	first	first	ADJ
ajbmeb-864	177	15	axis	axis	NOUN
ajbmeb-864	177	16	.	.	PUNCT
ajbmeb-864	178	1	number	number	NOUN
ajbmeb-864	178	2	of	of	ADP
ajbmeb-864	178	3	items	item	NOUN
ajbmeb-864	178	4	cronbach	cronbach	VERB
ajbmeb-864	178	5	's	's	PART
ajbmeb-864	178	6	alpha	alpha	ADJ
ajbmeb-864	178	7	coefficient	coefficient	NOUN
ajbmeb-864	178	8	25	25	NUM
ajbmeb-864	178	9	0.845	0.845	NUM
ajbmeb-864	178	10	table	table	NOUN
ajbmeb-864	178	11	shows	show	NOUN
ajbmeb-864	178	12	above	above	ADP
ajbmeb-864	178	13	the	the	DET
ajbmeb-864	178	14	value	value	NOUN
ajbmeb-864	178	15	of	of	ADP
ajbmeb-864	178	16	cronbach	cronbach	NOUN
ajbmeb-864	178	17	's	's	PART
ajbmeb-864	178	18	alpha	alpha	ADJ
ajbmeb-864	178	19	coefficient	coefficient	NOUN
ajbmeb-864	178	20	on	on	ADP
ajbmeb-864	178	21	the	the	DET
ajbmeb-864	178	22	level	level	NOUN
ajbmeb-864	178	23	of	of	ADP
ajbmeb-864	178	24	the	the	DET
ajbmeb-864	178	25	variables	variable	NOUN
ajbmeb-864	178	26	of	of	ADP
ajbmeb-864	178	27	the	the	DET
ajbmeb-864	178	28	first	first	ADJ
ajbmeb-864	178	29	axis	axis	NOUN
ajbmeb-864	178	30	,	,	PUNCT
ajbmeb-864	178	31	to	to	PART
ajbmeb-864	178	32	measure	measure	VERB
ajbmeb-864	178	33	the	the	DET
ajbmeb-864	178	34	impact	impact	NOUN
ajbmeb-864	178	35	of	of	ADP
ajbmeb-864	178	36	the	the	DET
ajbmeb-864	178	37	application	application	NOUN
ajbmeb-864	178	38	of	of	ADP
ajbmeb-864	178	39	corporate	corporate	ADJ
ajbmeb-864	178	40	governance	governance	NOUN
ajbmeb-864	178	41	principles	principle	NOUN
ajbmeb-864	178	42	in	in	ADP
ajbmeb-864	178	43	reducing	reduce	VERB
ajbmeb-864	178	44	the	the	DET
ajbmeb-864	178	45	negative	negative	ADJ
ajbmeb-864	178	46	impact	impact	NOUN
ajbmeb-864	178	47	of	of	ADP
ajbmeb-864	178	48	creative	creative	ADJ
ajbmeb-864	178	49	accounting	accounting	NOUN
ajbmeb-864	178	50	equal	equal	ADJ
ajbmeb-864	178	51	(	(	PUNCT
ajbmeb-864	178	52	0.845	0.845	NUM
ajbmeb-864	178	53	)	)	PUNCT
ajbmeb-864	178	54	,	,	PUNCT
ajbmeb-864	178	55	and	and	CCONJ
ajbmeb-864	178	56	this	this	PRON
ajbmeb-864	178	57	is	be	AUX
ajbmeb-864	178	58	meaning	mean	VERB
ajbmeb-864	178	59	that	that	SCONJ
ajbmeb-864	178	60	coefficient	coefficient	NOUN
ajbmeb-864	178	61	is	be	AUX
ajbmeb-864	178	62	statistically	statistically	ADV
ajbmeb-864	178	63	acceptable	acceptable	ADJ
ajbmeb-864	178	64	because	because	SCONJ
ajbmeb-864	178	65	greater	great	ADJ
ajbmeb-864	178	66	than	than	ADP
ajbmeb-864	178	67	(	(	PUNCT
ajbmeb-864	178	68	0.6	0.6	NUM
ajbmeb-864	178	69	)	)	PUNCT
ajbmeb-864	178	70	.	.	PUNCT
ajbmeb-864	179	1	table	table	NOUN
ajbmeb-864	179	2	number	number	NOUN
ajbmeb-864	179	3	8	8	NUM
ajbmeb-864	179	4	:	:	PUNCT
ajbmeb-864	179	5	cronbach	cronbach	PROPN
ajbmeb-864	179	6	's	's	PART
ajbmeb-864	179	7	alpha	alpha	ADJ
ajbmeb-864	179	8	coefficient	coefficient	NOUN
ajbmeb-864	179	9	at	at	ADP
ajbmeb-864	179	10	the	the	DET
ajbmeb-864	179	11	level	level	NOUN
ajbmeb-864	179	12	variables	variable	VERB
ajbmeb-864	179	13	the	the	DET
ajbmeb-864	179	14	second	second	ADJ
ajbmeb-864	179	15	axis	axis	NOUN
ajbmeb-864	179	16	.	.	PUNCT
ajbmeb-864	180	1	number	number	NOUN
ajbmeb-864	180	2	of	of	ADP
ajbmeb-864	180	3	items	item	NOUN
ajbmeb-864	180	4	cronbach	cronbach	VERB
ajbmeb-864	180	5	's	's	PART
ajbmeb-864	180	6	alpha	alpha	ADJ
ajbmeb-864	180	7	coefficient	coefficient	NOUN
ajbmeb-864	180	8	25	25	NUM
ajbmeb-864	180	9	0.736	0.736	NUM
ajbmeb-864	180	10	table	table	NOUN
ajbmeb-864	180	11	shows	show	NOUN
ajbmeb-864	180	12	above	above	ADP
ajbmeb-864	180	13	the	the	DET
ajbmeb-864	180	14	value	value	NOUN
ajbmeb-864	180	15	of	of	ADP
ajbmeb-864	180	16	cronbach	cronbach	NOUN
ajbmeb-864	180	17	's	's	PART
ajbmeb-864	180	18	alpha	alpha	ADJ
ajbmeb-864	180	19	coefficient	coefficient	NOUN
ajbmeb-864	180	20	on	on	ADP
ajbmeb-864	180	21	the	the	DET
ajbmeb-864	180	22	level	level	NOUN
ajbmeb-864	180	23	of	of	ADP
ajbmeb-864	180	24	the	the	DET
ajbmeb-864	180	25	second	second	ADJ
ajbmeb-864	180	26	axis	axis	NOUN
ajbmeb-864	180	27	variables	variable	NOUN
ajbmeb-864	180	28	,	,	PUNCT
ajbmeb-864	180	29	to	to	PART
ajbmeb-864	180	30	measure	measure	VERB
ajbmeb-864	180	31	the	the	DET
ajbmeb-864	180	32	impact	impact	NOUN
ajbmeb-864	180	33	of	of	ADP
ajbmeb-864	180	34	applying	apply	VERB
ajbmeb-864	180	35	corporate	corporate	ADJ
ajbmeb-864	180	36	governance	governance	NOUN
ajbmeb-864	180	37	mechanisms	mechanism	NOUN
ajbmeb-864	180	38	in	in	ADP
ajbmeb-864	180	39	reducing	reduce	VERB
ajbmeb-864	180	40	the	the	DET
ajbmeb-864	180	41	negative	negative	ADJ
ajbmeb-864	180	42	impact	impact	NOUN
ajbmeb-864	180	43	of	of	ADP
ajbmeb-864	180	44	creative	creative	ADJ
ajbmeb-864	180	45	accounting	accounting	NOUN
ajbmeb-864	180	46	equal	equal	ADJ
ajbmeb-864	180	47	(	(	PUNCT
ajbmeb-864	180	48	0.736	0.736	NUM
ajbmeb-864	180	49	)	)	PUNCT
ajbmeb-864	180	50	,	,	PUNCT
ajbmeb-864	180	51	and	and	CCONJ
ajbmeb-864	180	52	this	this	PRON
ajbmeb-864	180	53	is	be	AUX
ajbmeb-864	180	54	meaning	mean	VERB
ajbmeb-864	180	55	that	that	SCONJ
ajbmeb-864	180	56	coefficient	coefficient	NOUN
ajbmeb-864	180	57	is	be	AUX
ajbmeb-864	180	58	statistically	statistically	ADV
ajbmeb-864	180	59	acceptable	acceptable	ADJ
ajbmeb-864	180	60	because	because	SCONJ
ajbmeb-864	180	61	greater	great	ADJ
ajbmeb-864	180	62	than	than	ADP
ajbmeb-864	180	63	(	(	PUNCT
ajbmeb-864	180	64	0.6	0.6	NUM
ajbmeb-864	180	65	)	)	PUNCT
ajbmeb-864	180	66	.	.	PUNCT
ajbmeb-864	181	1	fourth	fourth	ADV
ajbmeb-864	181	2	:	:	PUNCT
ajbmeb-864	181	3	data	data	VERB
ajbmeb-864	181	4	analysis	analysis	NOUN
ajbmeb-864	181	5	and	and	CCONJ
ajbmeb-864	181	6	hypothesis	hypothesis	NOUN
ajbmeb-864	181	7	testing	testing	NOUN
ajbmeb-864	181	8	.	.	PUNCT
ajbmeb-864	182	1	1repetitions	1repetitions	NUM
ajbmeb-864	182	2	and	and	CCONJ
ajbmeb-864	182	3	analysis	analysis	NOUN
ajbmeb-864	182	4	of	of	ADP
ajbmeb-864	182	5	the	the	DET
ajbmeb-864	182	6	answers	answer	NOUN
ajbmeb-864	182	7	of	of	ADP
ajbmeb-864	182	8	the	the	DET
ajbmeb-864	182	9	study	study	NOUN
ajbmeb-864	182	10	sample	sample	NOUN
ajbmeb-864	182	11	members	member	NOUN
ajbmeb-864	182	12	:	:	PUNCT
ajbmeb-864	182	13	under	under	ADP
ajbmeb-864	182	14	the	the	DET
ajbmeb-864	182	15	treatment	treatment	NOUN
ajbmeb-864	182	16	of	of	ADP
ajbmeb-864	182	17	a	a	DET
ajbmeb-864	182	18	questionnaire	questionnaire	NOUN
ajbmeb-864	182	19	has	have	AUX
ajbmeb-864	182	20	been	be	AUX
ajbmeb-864	182	21	designed	design	VERB
ajbmeb-864	182	22	to	to	PART
ajbmeb-864	182	23	answer	answer	VERB
ajbmeb-864	182	24	the	the	DET
ajbmeb-864	182	25	researcher	researcher	NOUN
ajbmeb-864	182	26	used	use	VERB
ajbmeb-864	182	27	point	point	NOUN
ajbmeb-864	182	28	likert	likert	ADJ
ajbmeb-864	182	29	standard	standard	ADJ
ajbmeb-864	182	30	(	(	PUNCT
ajbmeb-864	182	31	likert	likert	NOUN
ajbmeb-864	182	32	)	)	PUNCT
ajbmeb-864	182	33	in	in	ADP
ajbmeb-864	182	34	measuring	measure	VERB
ajbmeb-864	182	35	answers	answer	NOUN
ajbmeb-864	182	36	of	of	ADP
ajbmeb-864	182	37	questionnaire	questionnaire	NOUN
ajbmeb-864	182	38	,	,	PUNCT
ajbmeb-864	182	39	and	and	CCONJ
ajbmeb-864	182	40	check	check	VERB
ajbmeb-864	182	41	the	the	DET
ajbmeb-864	182	42	answers	answer	NOUN
ajbmeb-864	182	43	used	use	VERB
ajbmeb-864	182	44	are	be	AUX
ajbmeb-864	182	45	as	as	SCONJ
ajbmeb-864	182	46	follows	follow	VERB
ajbmeb-864	182	47	:	:	PUNCT
ajbmeb-864	182	48	(	(	PUNCT
ajbmeb-864	182	49	5	5	X
ajbmeb-864	182	50	)	)	PUNCT
ajbmeb-864	182	51	means	mean	VERB
ajbmeb-864	182	52	strongly	strongly	ADV
ajbmeb-864	182	53	disagree	disagree	VERB
ajbmeb-864	182	54	,	,	PUNCT
ajbmeb-864	182	55	(	(	PUNCT
ajbmeb-864	182	56	4	4	X
ajbmeb-864	182	57	)	)	PUNCT
ajbmeb-864	182	58	means	mean	VERB
ajbmeb-864	182	59	disagree	disagree	VERB
ajbmeb-864	182	60	,	,	PUNCT
ajbmeb-864	182	61	(	(	PUNCT
ajbmeb-864	182	62	3	3	X
ajbmeb-864	182	63	)	)	PUNCT
ajbmeb-864	182	64	means	mean	VERB
ajbmeb-864	182	65	neutral	neutral	ADJ
ajbmeb-864	182	66	,	,	PUNCT
ajbmeb-864	182	67	(	(	PUNCT
ajbmeb-864	182	68	2	2	X
ajbmeb-864	182	69	)	)	PUNCT
ajbmeb-864	182	70	means	mean	VERB
ajbmeb-864	182	71	ok	ok	INTJ
ajbmeb-864	182	72	,	,	PUNCT
ajbmeb-864	182	73	(	(	PUNCT
ajbmeb-864	182	74	1)means	1)mean	NOUN
ajbmeb-864	182	75	strongly	strongly	ADV
ajbmeb-864	182	76	agree	agree	VERB
ajbmeb-864	182	77	,	,	PUNCT
ajbmeb-864	182	78	the	the	PRON
ajbmeb-864	182	79	more	more	ADV
ajbmeb-864	182	80	the	the	DET
ajbmeb-864	182	81	arithmetic	arithmetic	ADJ
ajbmeb-864	182	82	mean	mean	NOUN
ajbmeb-864	182	83	is	be	AUX
ajbmeb-864	182	84	greater	great	ADJ
ajbmeb-864	182	85	or	or	CCONJ
ajbmeb-864	182	86	equal	equal	ADJ
ajbmeb-864	182	87	to	to	ADP
ajbmeb-864	182	88	the	the	DET
ajbmeb-864	182	89	hypothetical	hypothetical	ADJ
ajbmeb-864	182	90	mean	mean	NOUN
ajbmeb-864	182	91	of	of	ADP
ajbmeb-864	182	92	(	(	PUNCT
ajbmeb-864	182	93	3	3	NUM
ajbmeb-864	182	94	)	)	PUNCT
ajbmeb-864	182	95	,	,	PUNCT
ajbmeb-864	182	96	that	that	PRON
ajbmeb-864	182	97	is	be	AUX
ajbmeb-864	182	98	evidence	evidence	NOUN
ajbmeb-864	182	99	towards	towards	ADP
ajbmeb-864	182	100	the	the	DET
ajbmeb-864	182	101	answers	answer	NOUN
ajbmeb-864	182	102	of	of	ADP
ajbmeb-864	182	103	the	the	DET
ajbmeb-864	182	104	research	research	NOUN
ajbmeb-864	182	105	sample	sample	NOUN
ajbmeb-864	182	106	is	be	AUX
ajbmeb-864	182	107	not	not	PART
ajbmeb-864	182	108	compatible	compatible	ADJ
ajbmeb-864	182	109	with	with	ADP
ajbmeb-864	182	110	the	the	DET
ajbmeb-864	182	111	movement	movement	NOUN
ajbmeb-864	182	112	of	of	ADP
ajbmeb-864	182	113	the	the	DET
ajbmeb-864	182	114	scale	scale	NOUN
ajbmeb-864	182	115	,	,	PUNCT
ajbmeb-864	182	116	and	and	CCONJ
ajbmeb-864	182	117	whenever	whenever	SCONJ
ajbmeb-864	182	118	it	it	PRON
ajbmeb-864	182	119	is	be	AUX
ajbmeb-864	182	120	less	less	ADJ
ajbmeb-864	182	121	than	than	ADP
ajbmeb-864	182	122	(	(	PUNCT
ajbmeb-864	182	123	3	3	X
ajbmeb-864	182	124	)	)	PUNCT
ajbmeb-864	182	125	that	that	PRON
ajbmeb-864	182	126	answers	answer	VERB
ajbmeb-864	182	127	correspond	correspond	VERB
ajbmeb-864	182	128	to	to	ADP
ajbmeb-864	182	129	the	the	DET
ajbmeb-864	182	130	movement	movement	NOUN
ajbmeb-864	182	131	of	of	ADP
ajbmeb-864	182	132	the	the	DET
ajbmeb-864	182	133	scale	scale	NOUN
ajbmeb-864	182	134	.	.	PUNCT
ajbmeb-864	183	1	the	the	DET
ajbmeb-864	183	2	following	follow	VERB
ajbmeb-864	183	3	table	table	NOUN
ajbmeb-864	183	4	indicates	indicate	VERB
ajbmeb-864	183	5	on	on	ADP
ajbmeb-864	183	6	the	the	DET
ajbmeb-864	183	7	meadow	meadow	NOUN
ajbmeb-864	183	8	averages	average	NOUN
ajbmeb-864	183	9	show	show	VERB
ajbmeb-864	183	10	the	the	DET
ajbmeb-864	183	11	type	type	NOUN
ajbmeb-864	183	12	of	of	ADP
ajbmeb-864	183	13	each	each	DET
ajbmeb-864	183	14	answer	answer	NOUN
ajbmeb-864	183	15	in	in	ADP
ajbmeb-864	183	16	five	five	NUM
ajbmeb-864	183	17	-	-	PUNCT
ajbmeb-864	183	18	point	point	NOUN
ajbmeb-864	183	19	likert	likert	ADJ
ajbmeb-864	183	20	scale	scale	NOUN
ajbmeb-864	183	21	.	.	PUNCT
ajbmeb-864	184	1	table	table	NOUN
ajbmeb-864	184	2	9	9	NUM
ajbmeb-864	184	3	:	:	PUNCT
ajbmeb-864	184	4	weighted	weight	VERB
ajbmeb-864	184	5	average	average	ADJ
ajbmeb-864	184	6	.	.	PUNCT
ajbmeb-864	185	1	weighted	weight	VERB
ajbmeb-864	185	2	average	average	ADJ
ajbmeb-864	185	3	the	the	DET
ajbmeb-864	185	4	level	level	NOUN
ajbmeb-864	185	5	mn1	mn1	NOUN
ajbmeb-864	185	6	to	to	ADP
ajbmeb-864	185	7	me1.79	me1.79	NOUN
ajbmeb-864	185	8	strongly	strongly	ADV
ajbmeb-864	185	9	agree	agree	VERB
ajbmeb-864	185	10	from1.80	from1.80	NOUN
ajbmeb-864	185	11	to	to	ADP
ajbmeb-864	185	12	2.59	2.59	NUM
ajbmeb-864	185	13	ok	ok	ADJ
ajbmeb-864	185	14	from2.60	from2.60	NOUN
ajbmeb-864	185	15	to	to	ADP
ajbmeb-864	185	16	me3.39	me3.39	PROPN
ajbmeb-864	185	17	neutral	neutral	ADJ
ajbmeb-864	185	18	from	from	ADP
ajbmeb-864	185	19	3.40to	3.40to	NUM
ajbmeb-864	185	20	4.19	4.19	NUM
ajbmeb-864	185	21	not	not	PART
ajbmeb-864	185	22	agree	agree	VERB
ajbmeb-864	185	23	from4.20	from4.20	PROPN
ajbmeb-864	185	24	to	to	ADP
ajbmeb-864	185	25	5	5	NUM
ajbmeb-864	185	26	strongly	strongly	ADV
ajbmeb-864	185	27	disagree	disagree	VERB
ajbmeb-864	185	28	american	american	ADJ
ajbmeb-864	185	29	journal	journal	PROPN
ajbmeb-864	185	30	of	of	ADP
ajbmeb-864	185	31	business	business	NOUN
ajbmeb-864	185	32	management	management	NOUN
ajbmeb-864	185	33	,	,	PUNCT
ajbmeb-864	185	34	economics	economic	NOUN
ajbmeb-864	185	35	and	and	CCONJ
ajbmeb-864	185	36	banking	banking	NOUN
ajbmeb-864	185	37	volume	volume	NOUN
ajbmeb-864	185	38	12	12	NUM
ajbmeb-864	185	39	may	may	PROPN
ajbmeb-864	185	40	,	,	PUNCT
ajbmeb-864	185	41	2023	2023	NUM
ajbmeb-864	185	42	p	p	NOUN
ajbmeb-864	185	43	a	a	PRON
ajbmeb-864	185	44	g	g	NOUN
ajbmeb-864	185	45	e	e	NOUN
ajbmeb-864	185	46	|	|	ADV
ajbmeb-864	185	47	178	178	NUM
ajbmeb-864	185	48	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-864	185	49	source	source	NOUN
ajbmeb-864	185	50	:	:	PUNCT
ajbmeb-864	185	51	prepared	prepare	VERB
ajbmeb-864	185	52	by	by	ADP
ajbmeb-864	185	53	the	the	DET
ajbmeb-864	185	54	researcher	researcher	NOUN
ajbmeb-864	185	55	.	.	PUNCT
ajbmeb-864	186	1	in	in	ADP
ajbmeb-864	186	2	order	order	NOUN
ajbmeb-864	186	3	to	to	PART
ajbmeb-864	186	4	find	find	VERB
ajbmeb-864	186	5	out	out	ADP
ajbmeb-864	186	6	the	the	DET
ajbmeb-864	186	7	answers	answer	NOUN
ajbmeb-864	186	8	to	to	ADP
ajbmeb-864	186	9	the	the	DET
ajbmeb-864	186	10	sample	sample	NOUN
ajbmeb-864	186	11	trends	trend	NOUN
ajbmeb-864	186	12	for	for	ADP
ajbmeb-864	186	13	each	each	DET
ajbmeb-864	186	14	paragraph	paragraph	NOUN
ajbmeb-864	186	15	and	and	CCONJ
ajbmeb-864	186	16	for	for	ADP
ajbmeb-864	186	17	each	each	PRON
ajbmeb-864	186	18	of	of	ADP
ajbmeb-864	186	19	the	the	DET
ajbmeb-864	186	20	axes	axis	NOUN
ajbmeb-864	186	21	of	of	ADP
ajbmeb-864	186	22	the	the	DET
ajbmeb-864	186	23	study	study	NOUN
ajbmeb-864	186	24	,	,	PUNCT
ajbmeb-864	186	25	ratios	ratio	NOUN
ajbmeb-864	186	26	and	and	CCONJ
ajbmeb-864	186	27	repetition	repetition	NOUN
ajbmeb-864	186	28	were	be	AUX
ajbmeb-864	186	29	used	use	VERB
ajbmeb-864	186	30	the	the	DET
ajbmeb-864	186	31	arithmetic	arithmetic	ADJ
ajbmeb-864	186	32	means	mean	NOUN
ajbmeb-864	186	33	,	,	PUNCT
ajbmeb-864	186	34	standard	standard	ADJ
ajbmeb-864	186	35	deviations	deviation	NOUN
ajbmeb-864	186	36	,	,	PUNCT
ajbmeb-864	186	37	and	and	CCONJ
ajbmeb-864	186	38	the	the	DET
ajbmeb-864	186	39	results	result	NOUN
ajbmeb-864	186	40	were	be	AUX
ajbmeb-864	186	41	as	as	SCONJ
ajbmeb-864	186	42	follows	follow	VERB
ajbmeb-864	186	43	:	:	PUNCT
ajbmeb-864	186	44	the	the	DET
ajbmeb-864	186	45	first	first	ADJ
ajbmeb-864	186	46	axis	axis	NOUN
ajbmeb-864	186	47	:	:	PUNCT
ajbmeb-864	186	48	the	the	DET
ajbmeb-864	186	49	impact	impact	NOUN
ajbmeb-864	186	50	of	of	ADP
ajbmeb-864	186	51	applying	apply	VERB
ajbmeb-864	186	52	corporate	corporate	ADJ
ajbmeb-864	186	53	governance	governance	NOUN
ajbmeb-864	186	54	principles	principle	NOUN
ajbmeb-864	186	55	in	in	ADP
ajbmeb-864	186	56	reducing	reduce	VERB
ajbmeb-864	186	57	the	the	DET
ajbmeb-864	186	58	negative	negative	ADJ
ajbmeb-864	186	59	impact	impact	NOUN
ajbmeb-864	186	60	of	of	ADP
ajbmeb-864	186	61	creative	creative	ADJ
ajbmeb-864	186	62	accounting	accounting	NOUN
ajbmeb-864	186	63	on	on	ADP
ajbmeb-864	186	64	the	the	DET
ajbmeb-864	186	65	reliability	reliability	NOUN
ajbmeb-864	186	66	of	of	ADP
ajbmeb-864	186	67	financial	financial	ADJ
ajbmeb-864	186	68	statements	statement	NOUN
ajbmeb-864	186	69	.	.	PUNCT
ajbmeb-864	187	1	the	the	DET
ajbmeb-864	187	2	following	follow	VERB
ajbmeb-864	187	3	table	table	NOUN
ajbmeb-864	187	4	shows	show	VERB
ajbmeb-864	187	5	the	the	DET
ajbmeb-864	187	6	results	result	NOUN
ajbmeb-864	187	7	of	of	ADP
ajbmeb-864	187	8	the	the	DET
ajbmeb-864	187	9	questions1	questions1	NOUN
ajbmeb-864	187	10	-	-	PUNCT
ajbmeb-864	187	11	2	2	NUM
ajbmeb-864	187	12	-	-	PUNCT
ajbmeb-864	187	13	3	3	NUM
ajbmeb-864	187	14	-	-	PUNCT
ajbmeb-864	187	15	4	4	NUM
ajbmeb-864	187	16	-	-	SYM
ajbmeb-864	187	17	5from	5from	NUM
ajbmeb-864	187	18	the	the	DET
ajbmeb-864	187	19	first	first	ADJ
ajbmeb-864	187	20	axis	axis	NOUN
ajbmeb-864	187	21	regarding	regard	VERB
ajbmeb-864	187	22	the	the	DET
ajbmeb-864	187	23	principle	principle	NOUN
ajbmeb-864	187	24	of	of	ADP
ajbmeb-864	187	25	shareholder	shareholder	NOUN
ajbmeb-864	187	26	rights	right	NOUN
ajbmeb-864	187	27	:	:	PUNCT
ajbmeb-864	187	28	table	table	NOUN
ajbmeb-864	187	29	number10	number10	NOUN
ajbmeb-864	187	30	:	:	PUNCT
ajbmeb-864	187	31	results	result	NOUN
ajbmeb-864	187	32	of	of	ADP
ajbmeb-864	187	33	questions	question	NOUN
ajbmeb-864	187	34	1	1	NUM
ajbmeb-864	187	35	-	-	SYM
ajbmeb-864	187	36	2	2	NUM
ajbmeb-864	187	37	-	-	PUNCT
ajbmeb-864	187	38	3	3	NUM
ajbmeb-864	187	39	-	-	PUNCT
ajbmeb-864	187	40	4	4	NUM
ajbmeb-864	187	41	-	-	SYM
ajbmeb-864	187	42	5	5	NUM
ajbmeb-864	187	43	from	from	ADP
ajbmeb-864	187	44	the	the	DET
ajbmeb-864	187	45	first	first	ADJ
ajbmeb-864	187	46	axis	axis	NOUN
ajbmeb-864	187	47	.	.	PUNCT
ajbmeb-864	188	1	the	the	DET
ajbmeb-864	188	2	right	right	NOUN
ajbmeb-864	188	3	of	of	ADP
ajbmeb-864	188	4	shareholders	shareholder	NOUN
ajbmeb-864	188	5	to	to	PART
ajbmeb-864	188	6	be	be	AUX
ajbmeb-864	188	7	accountable	accountable	ADJ
ajbmeb-864	188	8	and	and	CCONJ
ajbmeb-864	188	9	oversight	oversight	NOUN
ajbmeb-864	188	10	over	over	ADP
ajbmeb-864	188	11	the	the	DET
ajbmeb-864	188	12	company	company	NOUN
ajbmeb-864	188	13	's	's	PART
ajbmeb-864	188	14	business	business	NOUN
ajbmeb-864	188	15	reduces	reduce	VERB
ajbmeb-864	188	16	potential	potential	ADJ
ajbmeb-864	188	17	unethical	unethical	ADJ
ajbmeb-864	188	18	practices	practice	NOUN
ajbmeb-864	188	19	.	.	PUNCT
ajbmeb-864	189	1	the	the	DET
ajbmeb-864	189	2	right	right	NOUN
ajbmeb-864	189	3	of	of	ADP
ajbmeb-864	189	4	shareholders	shareholder	NOUN
ajbmeb-864	189	5	to	to	PART
ajbmeb-864	189	6	participate	participate	VERB
ajbmeb-864	189	7	in	in	ADP
ajbmeb-864	189	8	decisions	decision	NOUN
ajbmeb-864	189	9	to	to	PART
ajbmeb-864	189	10	sell	sell	VERB
ajbmeb-864	189	11	or	or	CCONJ
ajbmeb-864	189	12	modify	modify	VERB
ajbmeb-864	189	13	the	the	DET
ajbmeb-864	189	14	company	company	NOUN
ajbmeb-864	189	15	's	's	PART
ajbmeb-864	189	16	assets	asset	NOUN
ajbmeb-864	189	17	would	would	AUX
ajbmeb-864	189	18	limit	limit	VERB
ajbmeb-864	189	19	creative	creative	ADJ
ajbmeb-864	189	20	accounting	accounting	NOUN
ajbmeb-864	189	21	practices	practice	NOUN
ajbmeb-864	189	22	.	.	PUNCT
ajbmeb-864	190	1	shareholders	shareholder	NOUN
ajbmeb-864	190	2	'	'	PART
ajbmeb-864	190	3	follow	follow	NOUN
ajbmeb-864	190	4	-	-	PUNCT
ajbmeb-864	190	5	up	up	NOUN
ajbmeb-864	190	6	to	to	ADP
ajbmeb-864	190	7	the	the	DET
ajbmeb-864	190	8	financial	financial	ADJ
ajbmeb-864	190	9	disclosure	disclosure	NOUN
ajbmeb-864	190	10	procedures	procedure	NOUN
ajbmeb-864	190	11	followed	follow	VERB
ajbmeb-864	190	12	within	within	ADP
ajbmeb-864	190	13	the	the	DET
ajbmeb-864	190	14	company	company	NOUN
ajbmeb-864	190	15	limits	limit	VERB
ajbmeb-864	190	16	the	the	DET
ajbmeb-864	190	17	use	use	NOUN
ajbmeb-864	190	18	of	of	ADP
ajbmeb-864	190	19	creative	creative	ADJ
ajbmeb-864	190	20	accounting	accounting	NOUN
ajbmeb-864	190	21	methods	method	NOUN
ajbmeb-864	190	22	.	.	PUNCT
ajbmeb-864	191	1	the	the	DET
ajbmeb-864	191	2	right	right	NOUN
ajbmeb-864	191	3	of	of	ADP
ajbmeb-864	191	4	shareholders	shareholder	NOUN
ajbmeb-864	191	5	to	to	PART
ajbmeb-864	191	6	obtain	obtain	VERB
ajbmeb-864	191	7	information	information	NOUN
ajbmeb-864	191	8	about	about	ADP
ajbmeb-864	191	9	the	the	DET
ajbmeb-864	191	10	fundamental	fundamental	ADJ
ajbmeb-864	191	11	changes	change	NOUN
ajbmeb-864	191	12	in	in	ADP
ajbmeb-864	191	13	the	the	DET
ajbmeb-864	191	14	company	company	NOUN
ajbmeb-864	191	15	prevents	prevent	VERB
ajbmeb-864	191	16	their	their	PRON
ajbmeb-864	191	17	rights	right	NOUN
ajbmeb-864	191	18	from	from	ADP
ajbmeb-864	191	19	being	be	AUX
ajbmeb-864	191	20	overstepped	overstepped	ADJ
ajbmeb-864	191	21	or	or	CCONJ
ajbmeb-864	191	22	tampered	tamper	VERB
ajbmeb-864	191	23	with	with	ADP
ajbmeb-864	191	24	.	.	PUNCT
ajbmeb-864	192	1	informing	inform	VERB
ajbmeb-864	192	2	shareholders	shareholder	NOUN
ajbmeb-864	192	3	of	of	ADP
ajbmeb-864	192	4	any	any	DET
ajbmeb-864	192	5	unusual	unusual	ADJ
ajbmeb-864	192	6	operations	operation	NOUN
ajbmeb-864	192	7	that	that	PRON
ajbmeb-864	192	8	may	may	AUX
ajbmeb-864	192	9	affect	affect	VERB
ajbmeb-864	192	10	the	the	DET
ajbmeb-864	192	11	company	company	NOUN
ajbmeb-864	192	12	in	in	ADP
ajbmeb-864	192	13	the	the	DET
ajbmeb-864	192	14	future	future	NOUN
ajbmeb-864	192	15	will	will	AUX
ajbmeb-864	192	16	control	control	VERB
ajbmeb-864	192	17	the	the	DET
ajbmeb-864	192	18	behavior	behavior	NOUN
ajbmeb-864	192	19	of	of	ADP
ajbmeb-864	192	20	the	the	DET
ajbmeb-864	192	21	executive	executive	ADJ
ajbmeb-864	192	22	management	management	NOUN
ajbmeb-864	192	23	and	and	CCONJ
ajbmeb-864	192	24	the	the	DET
ajbmeb-864	192	25	board	board	NOUN
ajbmeb-864	192	26	of	of	ADP
ajbmeb-864	192	27	directors	director	NOUN
ajbmeb-864	192	28	.	.	PUNCT
ajbmeb-864	193	1	n	n	X
ajbmeb-864	193	2	valid	valid	ADJ
ajbmeb-864	193	3	129	129	NUM
ajbmeb-864	193	4	129	129	NUM
ajbmeb-864	193	5	129	129	NUM
ajbmeb-864	193	6	129	129	NUM
ajbmeb-864	193	7	129	129	NUM
ajbmeb-864	193	8	missin	missin	NOUN
ajbmeb-864	193	9	g	g	NOUN
ajbmeb-864	193	10	0	0	NUM
ajbmeb-864	193	11	0	0	NUM
ajbmeb-864	193	12	0	0	NUM
ajbmeb-864	193	13	0	0	NUM
ajbmeb-864	193	14	0	0	NUM
ajbmeb-864	193	15	meaning	mean	VERB
ajbmeb-864	193	16	1.91	1.91	NUM
ajbmeb-864	193	17	2.24	2.24	NUM
ajbmeb-864	193	18	2.16	2.16	NUM
ajbmeb-864	193	19	2.04	2.04	NUM
ajbmeb-864	193	20	2.00	2.00	NUM
ajbmeb-864	193	21	std	std	NOUN
ajbmeb-864	193	22	.	.	PUNCT
ajbmeb-864	194	1	deviation	deviation	NOUN
ajbmeb-864	194	2	.354	.354	NUM
ajbmeb-864	194	3	.705	.705	NUM
ajbmeb-864	194	4	.605	.605	NUM
ajbmeb-864	194	5	.474	.474	NUM
ajbmeb-864	194	6	.468	.468	PUNCT
ajbmeb-864	195	1	the	the	DET
ajbmeb-864	195	2	above	above	ADJ
ajbmeb-864	195	3	table	table	NOUN
ajbmeb-864	195	4	shows	show	VERB
ajbmeb-864	195	5	that	that	SCONJ
ajbmeb-864	195	6	the	the	DET
ajbmeb-864	195	7	trends	trend	NOUN
ajbmeb-864	195	8	of	of	ADP
ajbmeb-864	195	9	the	the	DET
ajbmeb-864	195	10	first	first	ADJ
ajbmeb-864	195	11	five	five	NUM
ajbmeb-864	195	12	questions	question	NOUN
ajbmeb-864	195	13	are	be	AUX
ajbmeb-864	195	14	towards	towards	ADP
ajbmeb-864	195	15	agreement	agreement	NOUN
ajbmeb-864	195	16	,	,	PUNCT
ajbmeb-864	195	17	and	and	CCONJ
ajbmeb-864	195	18	this	this	PRON
ajbmeb-864	195	19	was	be	AUX
ajbmeb-864	195	20	confirmed	confirm	VERB
ajbmeb-864	195	21	by	by	ADP
ajbmeb-864	195	22	the	the	DET
ajbmeb-864	195	23	arithmetic	arithmetic	ADJ
ajbmeb-864	195	24	mean	mean	NOUN
ajbmeb-864	195	25	which	which	PRON
ajbmeb-864	195	26	was	be	AUX
ajbmeb-864	195	27	worth1.91fo	worth1.91fo	PROPN
ajbmeb-864	195	28	the	the	DET
ajbmeb-864	195	29	first	first	ADJ
ajbmeb-864	195	30	query	query	NOUN
ajbmeb-864	195	31	,	,	PUNCT
ajbmeb-864	195	32	242	242	NUM
ajbmeb-864	195	33	for	for	ADP
ajbmeb-864	195	34	the	the	DET
ajbmeb-864	195	35	second	second	ADJ
ajbmeb-864	195	36	query,162	query,162	NOUN
ajbmeb-864	195	37	.	.	PUNCT
ajbmeb-864	196	1	for	for	ADP
ajbmeb-864	196	2	the	the	DET
ajbmeb-864	196	3	third	third	ADJ
ajbmeb-864	196	4	,	,	PUNCT
ajbmeb-864	196	5	2.04	2.04	NUM
ajbmeb-864	196	6	for	for	ADP
ajbmeb-864	196	7	the	the	DET
ajbmeb-864	196	8	fourth	fourth	ADJ
ajbmeb-864	196	9	question	question	NOUN
ajbmeb-864	196	10	and	and	CCONJ
ajbmeb-864	196	11	2.00	2.00	NUM
ajbmeb-864	196	12	for	for	ADP
ajbmeb-864	196	13	the	the	DET
ajbmeb-864	196	14	fifth	fifth	ADJ
ajbmeb-864	196	15	question	question	NOUN
ajbmeb-864	196	16	,	,	PUNCT
ajbmeb-864	196	17	all	all	PRON
ajbmeb-864	196	18	of	of	ADP
ajbmeb-864	196	19	which	which	PRON
ajbmeb-864	196	20	are	be	AUX
ajbmeb-864	196	21	lower	low	ADJ
ajbmeb-864	196	22	than	than	ADP
ajbmeb-864	196	23	the	the	DET
ajbmeb-864	196	24	default	default	NOUN
ajbmeb-864	196	25	mean	mean	NOUN
ajbmeb-864	196	26	.	.	PUNCT
ajbmeb-864	197	1	the	the	DET
ajbmeb-864	197	2	following	follow	VERB
ajbmeb-864	197	3	five	five	NUM
ajbmeb-864	197	4	tables	table	NOUN
ajbmeb-864	197	5	show	show	VERB
ajbmeb-864	197	6	the	the	DET
ajbmeb-864	197	7	detailed	detailed	ADJ
ajbmeb-864	197	8	results	result	NOUN
ajbmeb-864	197	9	for	for	ADP
ajbmeb-864	197	10	each	each	DET
ajbmeb-864	197	11	question	question	NOUN
ajbmeb-864	197	12	:	:	PUNCT
ajbmeb-864	197	13	table	table	NOUN
ajbmeb-864	197	14	no	no	INTJ
ajbmeb-864	197	15	.	.	PROPN
ajbmeb-864	197	16	11	11	NUM
ajbmeb-864	197	17	:	:	PUNCT
ajbmeb-864	197	18	detailing	detail	VERB
ajbmeb-864	197	19	the	the	DET
ajbmeb-864	197	20	results	result	NOUN
ajbmeb-864	197	21	of	of	ADP
ajbmeb-864	197	22	the	the	DET
ajbmeb-864	197	23	first	first	ADJ
ajbmeb-864	197	24	question	question	NOUN
ajbmeb-864	197	25	from	from	ADP
ajbmeb-864	197	26	the	the	DET
ajbmeb-864	197	27	first	first	ADJ
ajbmeb-864	197	28	axis	axis	NOUN
ajbmeb-864	197	29	.	.	PUNCT
ajbmeb-864	198	1	the	the	DET
ajbmeb-864	198	2	right	right	NOUN
ajbmeb-864	198	3	of	of	ADP
ajbmeb-864	198	4	shareholders	shareholder	NOUN
ajbmeb-864	198	5	to	to	PART
ajbmeb-864	198	6	be	be	AUX
ajbmeb-864	198	7	accountable	accountable	ADJ
ajbmeb-864	198	8	and	and	CCONJ
ajbmeb-864	198	9	oversight	oversight	NOUN
ajbmeb-864	198	10	over	over	ADP
ajbmeb-864	198	11	the	the	DET
ajbmeb-864	198	12	company	company	NOUN
ajbmeb-864	198	13	's	's	PART
ajbmeb-864	198	14	business	business	NOUN
ajbmeb-864	198	15	reduces	reduce	VERB
ajbmeb-864	198	16	potential	potential	ADJ
ajbmeb-864	198	17	unethical	unethical	ADJ
ajbmeb-864	198	18	practices	practice	NOUN
ajbmeb-864	198	19	.	.	PUNCT
ajbmeb-864	199	1	frequency	frequency	NOUN
ajbmeb-864	199	2	percent	percent	NOUN
ajbmeb-864	199	3	valid	valid	ADJ
ajbmeb-864	199	4	percent	percent	NOUN
ajbmeb-864	199	5	cumulative	cumulative	ADJ
ajbmeb-864	199	6	percent	percent	NOUN
ajbmeb-864	199	7	valid	valid	ADJ
ajbmeb-864	199	8	strongly	strongly	ADV
ajbmeb-864	199	9	agree	agree	VERB
ajbmeb-864	199	10	14	14	NUM
ajbmeb-864	199	11	10.9	10.9	NUM
ajbmeb-864	199	12	10.9	10.9	NUM
ajbmeb-864	199	13	10.9	10.9	NUM
ajbmeb-864	199	14	ok	ok	INTJ
ajbmeb-864	199	15	112	112	NUM
ajbmeb-864	199	16	86.8	86.8	NUM
ajbmeb-864	199	17	86.8	86.8	NUM
ajbmeb-864	199	18	97.7	97.7	NUM
ajbmeb-864	199	19	neutral	neutral	ADJ
ajbmeb-864	199	20	3	3	NUM
ajbmeb-864	199	21	2.3	2.3	NUM
ajbmeb-864	199	22	2.3	2.3	NUM
ajbmeb-864	199	23	100.0	100.0	NUM
ajbmeb-864	199	24	total	total	NOUN
ajbmeb-864	199	25	129	129	NUM
ajbmeb-864	199	26	100.0	100.0	NUM
ajbmeb-864	199	27	100.0	100.0	NUM
ajbmeb-864	199	28	american	american	ADJ
ajbmeb-864	199	29	journal	journal	PROPN
ajbmeb-864	199	30	of	of	ADP
ajbmeb-864	199	31	business	business	NOUN
ajbmeb-864	199	32	management	management	NOUN
ajbmeb-864	199	33	,	,	PUNCT
ajbmeb-864	199	34	economics	economic	NOUN
ajbmeb-864	199	35	and	and	CCONJ
ajbmeb-864	199	36	banking	banking	NOUN
ajbmeb-864	199	37	volume	volume	NOUN
ajbmeb-864	199	38	12	12	NUM
ajbmeb-864	199	39	may	may	PROPN
ajbmeb-864	199	40	,	,	PUNCT
ajbmeb-864	199	41	2023	2023	NUM
ajbmeb-864	199	42	p	p	NOUN
ajbmeb-864	199	43	a	a	DET
ajbmeb-864	199	44	g	g	NOUN
ajbmeb-864	199	45	e	e	NOUN
ajbmeb-864	200	1	|	|	ADV
ajbmeb-864	200	2	179	179	NUM
ajbmeb-864	200	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-864	200	4	table	table	NOUN
ajbmeb-864	200	5	no	no	INTJ
ajbmeb-864	200	6	.	.	PROPN
ajbmeb-864	200	7	12	12	NUM
ajbmeb-864	200	8	:	:	PUNCT
ajbmeb-864	200	9	detailing	detail	VERB
ajbmeb-864	200	10	the	the	DET
ajbmeb-864	200	11	results	result	NOUN
ajbmeb-864	200	12	of	of	ADP
ajbmeb-864	200	13	the	the	DET
ajbmeb-864	200	14	second	second	ADJ
ajbmeb-864	200	15	question	question	NOUN
ajbmeb-864	200	16	from	from	ADP
ajbmeb-864	200	17	the	the	DET
ajbmeb-864	200	18	first	first	ADJ
ajbmeb-864	200	19	axis	axis	NOUN
ajbmeb-864	200	20	.	.	PUNCT
ajbmeb-864	201	1	the	the	DET
ajbmeb-864	201	2	right	right	NOUN
ajbmeb-864	201	3	of	of	ADP
ajbmeb-864	201	4	shareholders	shareholder	NOUN
ajbmeb-864	201	5	to	to	PART
ajbmeb-864	201	6	participate	participate	VERB
ajbmeb-864	201	7	in	in	ADP
ajbmeb-864	201	8	decisions	decision	NOUN
ajbmeb-864	201	9	to	to	PART
ajbmeb-864	201	10	sell	sell	VERB
ajbmeb-864	201	11	or	or	CCONJ
ajbmeb-864	201	12	modify	modify	VERB
ajbmeb-864	201	13	the	the	DET
ajbmeb-864	201	14	company	company	NOUN
ajbmeb-864	201	15	's	's	PART
ajbmeb-864	201	16	assets	asset	NOUN
ajbmeb-864	201	17	would	would	AUX
ajbmeb-864	201	18	limit	limit	VERB
ajbmeb-864	201	19	creative	creative	ADJ
ajbmeb-864	201	20	accounting	accounting	NOUN
ajbmeb-864	201	21	practices	practice	NOUN
ajbmeb-864	201	22	.	.	PUNCT
ajbmeb-864	202	1	frequency	frequency	NOUN
ajbmeb-864	202	2	percent	percent	NOUN
ajbmeb-864	202	3	valid	valid	ADJ
ajbmeb-864	202	4	percent	percent	NOUN
ajbmeb-864	202	5	cumulative	cumulative	ADJ
ajbmeb-864	202	6	percent	percent	NOUN
ajbmeb-864	202	7	valid	valid	ADJ
ajbmeb-864	202	8	strongly	strongly	ADV
ajbmeb-864	202	9	agree	agree	VERB
ajbmeb-864	202	10	10	10	NUM
ajbmeb-864	202	11	7.8	7.8	NUM
ajbmeb-864	202	12	7.8	7.8	NUM
ajbmeb-864	202	13	7.8	7.8	NUM
ajbmeb-864	202	14	ok	ok	INTJ
ajbmeb-864	202	15	88	88	NUM
ajbmeb-864	202	16	68.2	68.2	NUM
ajbmeb-864	202	17	68.2	68.2	NUM
ajbmeb-864	202	18	76.0	76.0	NUM
ajbmeb-864	202	19	neutral	neutral	ADJ
ajbmeb-864	202	20	21	21	NUM
ajbmeb-864	202	21	16.3	16.3	NUM
ajbmeb-864	202	22	16.3	16.3	NUM
ajbmeb-864	202	23	92.2	92.2	NUM
ajbmeb-864	202	24	not	not	PART
ajbmeb-864	202	25	agree	agree	VERB
ajbmeb-864	202	26	10	10	NUM
ajbmeb-864	202	27	7.8	7.8	NUM
ajbmeb-864	202	28	7.8	7.8	NUM
ajbmeb-864	202	29	100.0	100.0	NUM
ajbmeb-864	202	30	total	total	NOUN
ajbmeb-864	202	31	129	129	NUM
ajbmeb-864	202	32	100.0	100.0	NUM
ajbmeb-864	202	33	100.0	100.0	NUM
ajbmeb-864	202	34	table	table	NOUN
ajbmeb-864	202	35	number13detailing	number13detaile	VERB
ajbmeb-864	202	36	the	the	DET
ajbmeb-864	202	37	results	result	NOUN
ajbmeb-864	202	38	of	of	ADP
ajbmeb-864	202	39	the	the	DET
ajbmeb-864	202	40	third	third	ADJ
ajbmeb-864	202	41	question	question	NOUN
ajbmeb-864	202	42	from	from	ADP
ajbmeb-864	202	43	the	the	DET
ajbmeb-864	202	44	first	first	ADJ
ajbmeb-864	202	45	axis	axis	NOUN
ajbmeb-864	202	46	.	.	PUNCT
ajbmeb-864	203	1	shareholders	shareholder	NOUN
ajbmeb-864	203	2	'	'	PART
ajbmeb-864	203	3	follow	follow	NOUN
ajbmeb-864	203	4	-	-	PUNCT
ajbmeb-864	203	5	up	up	NOUN
ajbmeb-864	203	6	to	to	ADP
ajbmeb-864	203	7	the	the	DET
ajbmeb-864	203	8	financial	financial	ADJ
ajbmeb-864	203	9	disclosure	disclosure	NOUN
ajbmeb-864	203	10	procedures	procedure	NOUN
ajbmeb-864	203	11	followed	follow	VERB
ajbmeb-864	203	12	within	within	ADP
ajbmeb-864	203	13	the	the	DET
ajbmeb-864	203	14	company	company	NOUN
ajbmeb-864	203	15	limits	limit	VERB
ajbmeb-864	203	16	the	the	DET
ajbmeb-864	203	17	use	use	NOUN
ajbmeb-864	203	18	of	of	ADP
ajbmeb-864	203	19	creative	creative	ADJ
ajbmeb-864	203	20	accounting	accounting	NOUN
ajbmeb-864	203	21	methods	method	NOUN
ajbmeb-864	203	22	.	.	PUNCT
ajbmeb-864	204	1	frequency	frequency	PROPN
ajbmeb-864	204	2	percent	percent	NOUN
ajbmeb-864	204	3	valid	valid	ADJ
ajbmeb-864	204	4	percent	percent	NOUN
ajbmeb-864	204	5	cumulative	cumulative	ADJ
ajbmeb-864	204	6	percent	percent	NOUN
ajbmeb-864	204	7	valid	valid	ADJ
ajbmeb-864	204	8	strongly	strongly	ADV
ajbmeb-864	204	9	agree	agree	VERB
ajbmeb-864	204	10	8	8	NUM
ajbmeb-864	204	11	6.2	6.2	NUM
ajbmeb-864	204	12	6.2	6.2	NUM
ajbmeb-864	204	13	6.2	6.2	NUM
ajbmeb-864	204	14	ok	ok	INTJ
ajbmeb-864	204	15	98	98	NUM
ajbmeb-864	204	16	76.0	76.0	NUM
ajbmeb-864	204	17	76.0	76.0	NUM
ajbmeb-864	204	18	82.2	82.2	NUM
ajbmeb-864	204	19	neutral	neutral	ADJ
ajbmeb-864	204	20	20	20	NUM
ajbmeb-864	204	21	15.5	15.5	NUM
ajbmeb-864	204	22	15.5	15.5	NUM
ajbmeb-864	204	23	97.7	97.7	NUM
ajbmeb-864	204	24	not	not	PART
ajbmeb-864	204	25	agree	agree	VERB
ajbmeb-864	204	26	1	1	NUM
ajbmeb-864	204	27	.8	.8	PROPN
ajbmeb-864	204	28	.8	.8	PROPN
ajbmeb-864	204	29	98.4	98.4	NUM
ajbmeb-864	204	30	strongly	strongly	ADV
ajbmeb-864	204	31	disagree	disagree	VERB
ajbmeb-864	204	32	2	2	NUM
ajbmeb-864	204	33	1.6	1.6	NUM
ajbmeb-864	204	34	1.6	1.6	NUM
ajbmeb-864	204	35	100.0	100.0	NUM
ajbmeb-864	204	36	total	total	NOUN
ajbmeb-864	204	37	129	129	NUM
ajbmeb-864	204	38	100.0	100.0	NUM
ajbmeb-864	204	39	100.0	100.0	NUM
ajbmeb-864	204	40	table	table	NOUN
ajbmeb-864	204	41	no	no	INTJ
ajbmeb-864	204	42	.	.	PROPN
ajbmeb-864	204	43	14	14	NUM
ajbmeb-864	204	44	:	:	PUNCT
ajbmeb-864	204	45	detailing	detail	VERB
ajbmeb-864	204	46	the	the	DET
ajbmeb-864	204	47	results	result	NOUN
ajbmeb-864	204	48	of	of	ADP
ajbmeb-864	204	49	the	the	DET
ajbmeb-864	204	50	fourth	fourth	ADJ
ajbmeb-864	204	51	question	question	NOUN
ajbmeb-864	204	52	from	from	ADP
ajbmeb-864	204	53	the	the	DET
ajbmeb-864	204	54	first	first	ADJ
ajbmeb-864	204	55	axis	axis	NOUN
ajbmeb-864	204	56	.	.	PUNCT
ajbmeb-864	205	1	the	the	DET
ajbmeb-864	205	2	right	right	NOUN
ajbmeb-864	205	3	of	of	ADP
ajbmeb-864	205	4	shareholders	shareholder	NOUN
ajbmeb-864	205	5	to	to	PART
ajbmeb-864	205	6	obtain	obtain	VERB
ajbmeb-864	205	7	information	information	NOUN
ajbmeb-864	205	8	about	about	ADP
ajbmeb-864	205	9	the	the	DET
ajbmeb-864	205	10	fundamental	fundamental	ADJ
ajbmeb-864	205	11	changes	change	NOUN
ajbmeb-864	205	12	in	in	ADP
ajbmeb-864	205	13	the	the	DET
ajbmeb-864	205	14	company	company	NOUN
ajbmeb-864	205	15	prevents	prevent	VERB
ajbmeb-864	205	16	their	their	PRON
ajbmeb-864	205	17	rights	right	NOUN
ajbmeb-864	205	18	from	from	ADP
ajbmeb-864	205	19	being	be	AUX
ajbmeb-864	205	20	overstepped	overstepped	ADJ
ajbmeb-864	205	21	or	or	CCONJ
ajbmeb-864	205	22	tampered	tamper	VERB
ajbmeb-864	205	23	with	with	ADP
ajbmeb-864	205	24	.	.	PUNCT
ajbmeb-864	206	1	frequency	frequency	PROPN
ajbmeb-864	206	2	percent	percent	NOUN
ajbmeb-864	206	3	valid	valid	ADJ
ajbmeb-864	206	4	percent	percent	NOUN
ajbmeb-864	206	5	cumulative	cumulative	ADJ
ajbmeb-864	206	6	percent	percent	NOUN
ajbmeb-864	206	7	valid	valid	ADJ
ajbmeb-864	206	8	strongly	strongly	ADV
ajbmeb-864	206	9	agree	agree	VERB
ajbmeb-864	206	10	10	10	NUM
ajbmeb-864	206	11	7.8	7.8	NUM
ajbmeb-864	206	12	7.8	7.8	NUM
ajbmeb-864	206	13	7.8	7.8	NUM
ajbmeb-864	206	14	ok	ok	INTJ
ajbmeb-864	206	15	106	106	NUM
ajbmeb-864	206	16	82.2	82.2	NUM
ajbmeb-864	206	17	82.2	82.2	NUM
ajbmeb-864	206	18	89.9	89.9	NUM
ajbmeb-864	206	19	neutral	neutral	ADJ
ajbmeb-864	206	20	11	11	NUM
ajbmeb-864	206	21	8.5	8.5	NUM
ajbmeb-864	206	22	8.5	8.5	NUM
ajbmeb-864	206	23	98.4	98.4	NUM
ajbmeb-864	206	24	not	not	PART
ajbmeb-864	206	25	agree	agree	VERB
ajbmeb-864	206	26	2	2	NUM
ajbmeb-864	206	27	1.6	1.6	NUM
ajbmeb-864	206	28	1.6	1.6	NUM
ajbmeb-864	206	29	100.0	100.0	NUM
ajbmeb-864	206	30	total	total	NOUN
ajbmeb-864	206	31	129	129	NUM
ajbmeb-864	206	32	100.0	100.0	NUM
ajbmeb-864	206	33	100.0	100.0	NUM
ajbmeb-864	206	34	american	american	ADJ
ajbmeb-864	206	35	journal	journal	PROPN
ajbmeb-864	206	36	of	of	ADP
ajbmeb-864	206	37	business	business	NOUN
ajbmeb-864	206	38	management	management	NOUN
ajbmeb-864	206	39	,	,	PUNCT
ajbmeb-864	206	40	economics	economic	NOUN
ajbmeb-864	206	41	and	and	CCONJ
ajbmeb-864	206	42	banking	banking	NOUN
ajbmeb-864	206	43	volume	volume	NOUN
ajbmeb-864	206	44	12	12	NUM
ajbmeb-864	206	45	may	may	PROPN
ajbmeb-864	206	46	,	,	PUNCT
ajbmeb-864	206	47	2023	2023	NUM
ajbmeb-864	206	48	p	p	NOUN
ajbmeb-864	206	49	a	a	PRON
ajbmeb-864	206	50	g	g	NOUN
ajbmeb-864	206	51	e	e	NOUN
ajbmeb-864	206	52	|	|	ADV
ajbmeb-864	206	53	180	180	NUM
ajbmeb-864	206	54	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-864	206	55	table	table	NOUN
ajbmeb-864	206	56	no	no	INTJ
ajbmeb-864	206	57	.	.	PROPN
ajbmeb-864	206	58	15	15	NUM
ajbmeb-864	206	59	:	:	PUNCT
ajbmeb-864	206	60	detailing	detail	VERB
ajbmeb-864	206	61	the	the	DET
ajbmeb-864	206	62	results	result	NOUN
ajbmeb-864	206	63	of	of	ADP
ajbmeb-864	206	64	the	the	DET
ajbmeb-864	206	65	fifth	fifth	ADJ
ajbmeb-864	206	66	question	question	NOUN
ajbmeb-864	206	67	from	from	ADP
ajbmeb-864	206	68	the	the	DET
ajbmeb-864	206	69	first	first	ADJ
ajbmeb-864	206	70	axis	axis	NOUN
ajbmeb-864	206	71	.	.	PUNCT
ajbmeb-864	207	1	informing	inform	VERB
ajbmeb-864	207	2	shareholders	shareholder	NOUN
ajbmeb-864	207	3	of	of	ADP
ajbmeb-864	207	4	any	any	DET
ajbmeb-864	207	5	unusual	unusual	ADJ
ajbmeb-864	207	6	operations	operation	NOUN
ajbmeb-864	207	7	that	that	PRON
ajbmeb-864	207	8	may	may	AUX
ajbmeb-864	207	9	affect	affect	VERB
ajbmeb-864	207	10	the	the	DET
ajbmeb-864	207	11	company	company	NOUN
ajbmeb-864	207	12	in	in	ADP
ajbmeb-864	207	13	the	the	DET
ajbmeb-864	207	14	future	future	NOUN
ajbmeb-864	207	15	will	will	AUX
ajbmeb-864	207	16	control	control	VERB
ajbmeb-864	207	17	the	the	DET
ajbmeb-864	207	18	behavior	behavior	NOUN
ajbmeb-864	207	19	of	of	ADP
ajbmeb-864	207	20	the	the	DET
ajbmeb-864	207	21	executive	executive	ADJ
ajbmeb-864	207	22	management	management	NOUN
ajbmeb-864	207	23	and	and	CCONJ
ajbmeb-864	207	24	the	the	DET
ajbmeb-864	207	25	board	board	NOUN
ajbmeb-864	207	26	of	of	ADP
ajbmeb-864	207	27	directors	director	NOUN
ajbmeb-864	207	28	.	.	PUNCT
ajbmeb-864	208	1	frequency	frequency	PROPN
ajbmeb-864	208	2	percent	percent	NOUN
ajbmeb-864	208	3	valid	valid	ADJ
ajbmeb-864	208	4	percent	percent	NOUN
ajbmeb-864	208	5	cumulative	cumulative	ADJ
ajbmeb-864	208	6	percent	percent	NOUN
ajbmeb-864	208	7	valid	valid	ADJ
ajbmeb-864	208	8	strongly	strongly	ADV
ajbmeb-864	208	9	agree	agree	VERB
ajbmeb-864	208	10	14	14	NUM
ajbmeb-864	208	11	10.9	10.9	NUM
ajbmeb-864	208	12	10.9	10.9	NUM
ajbmeb-864	208	13	10.9	10.9	NUM
ajbmeb-864	208	14	ok	ok	INTJ
ajbmeb-864	208	15	101	101	NUM
ajbmeb-864	208	16	78.3	78.3	NUM
ajbmeb-864	208	17	78.3	78.3	NUM
ajbmeb-864	208	18	89.1	89.1	NUM
ajbmeb-864	208	19	neutral	neutral	ADJ
ajbmeb-864	208	20	14	14	NUM
ajbmeb-864	208	21	10.9	10.9	NUM
ajbmeb-864	208	22	10.9	10.9	NUM
ajbmeb-864	208	23	100.0	100.0	NUM
ajbmeb-864	208	24	total	total	NOUN
ajbmeb-864	208	25	129	129	NUM
ajbmeb-864	208	26	100.0	100.0	NUM
ajbmeb-864	208	27	100.0	100.0	NUM
ajbmeb-864	208	28	the	the	DET
ajbmeb-864	208	29	following	follow	VERB
ajbmeb-864	208	30	table	table	NOUN
ajbmeb-864	208	31	shows	show	VERB
ajbmeb-864	208	32	the	the	DET
ajbmeb-864	208	33	results	result	NOUN
ajbmeb-864	208	34	of	of	ADP
ajbmeb-864	208	35	the	the	DET
ajbmeb-864	208	36	questions6	questions6	NOUN
ajbmeb-864	208	37	-	-	PUNCT
ajbmeb-864	208	38	7	7	NUM
ajbmeb-864	208	39	-	-	PUNCT
ajbmeb-864	208	40	8	8	NUM
ajbmeb-864	208	41	-	-	PUNCT
ajbmeb-864	208	42	9	9	NUM
ajbmeb-864	208	43	-	-	PUNCT
ajbmeb-864	208	44	10from	10from	NUM
ajbmeb-864	208	45	the	the	DET
ajbmeb-864	208	46	first	first	ADJ
ajbmeb-864	208	47	axis	axis	NOUN
ajbmeb-864	208	48	regarding	regard	VERB
ajbmeb-864	208	49	the	the	DET
ajbmeb-864	208	50	principle	principle	NOUN
ajbmeb-864	208	51	of	of	ADP
ajbmeb-864	208	52	equal	equal	ADJ
ajbmeb-864	208	53	treatment	treatment	NOUN
ajbmeb-864	208	54	of	of	ADP
ajbmeb-864	208	55	shareholders	shareholder	NOUN
ajbmeb-864	208	56	:	:	PUNCT
ajbmeb-864	208	57	table	table	NOUN
ajbmeb-864	208	58	number16	number16	PROPN
ajbmeb-864	208	59	:	:	PUNCT
ajbmeb-864	208	60	results	result	NOUN
ajbmeb-864	208	61	of	of	ADP
ajbmeb-864	208	62	questions	question	NOUN
ajbmeb-864	208	63	6	6	NUM
ajbmeb-864	208	64	-	-	SYM
ajbmeb-864	208	65	7	7	NUM
ajbmeb-864	208	66	-	-	PUNCT
ajbmeb-864	208	67	8	8	NUM
ajbmeb-864	208	68	-	-	PUNCT
ajbmeb-864	208	69	9	9	NUM
ajbmeb-864	208	70	-	-	SYM
ajbmeb-864	208	71	10	10	NUM
ajbmeb-864	208	72	from	from	ADP
ajbmeb-864	208	73	the	the	DET
ajbmeb-864	208	74	first	first	ADJ
ajbmeb-864	208	75	axis	axis	NOUN
ajbmeb-864	208	76	.	.	PUNCT
ajbmeb-864	209	1	the	the	DET
ajbmeb-864	209	2	fair	fair	ADJ
ajbmeb-864	209	3	treatment	treatment	NOUN
ajbmeb-864	209	4	of	of	ADP
ajbmeb-864	209	5	all	all	DET
ajbmeb-864	209	6	shareholders	shareholder	NOUN
ajbmeb-864	209	7	achieves	achieve	VERB
ajbmeb-864	209	8	protection	protection	NOUN
ajbmeb-864	209	9	for	for	ADP
ajbmeb-864	209	10	all	all	PRON
ajbmeb-864	209	11	of	of	ADP
ajbmeb-864	209	12	them	they	PRON
ajbmeb-864	209	13	from	from	ADP
ajbmeb-864	209	14	exploitative	exploitative	ADJ
ajbmeb-864	209	15	practices	practice	NOUN
ajbmeb-864	209	16	from	from	ADP
ajbmeb-864	209	17	any	any	DET
ajbmeb-864	209	18	party	party	NOUN
ajbmeb-864	209	19	,	,	PUNCT
ajbmeb-864	209	20	while	while	SCONJ
ajbmeb-864	209	21	providing	provide	VERB
ajbmeb-864	209	22	them	they	PRON
ajbmeb-864	209	23	with	with	ADP
ajbmeb-864	209	24	effective	effective	ADJ
ajbmeb-864	209	25	means	mean	NOUN
ajbmeb-864	209	26	of	of	ADP
ajbmeb-864	209	27	compensation	compensation	NOUN
ajbmeb-864	209	28	.	.	PUNCT
ajbmeb-864	210	1	the	the	DET
ajbmeb-864	210	2	obligation	obligation	NOUN
ajbmeb-864	210	3	of	of	ADP
ajbmeb-864	210	4	the	the	DET
ajbmeb-864	210	5	members	member	NOUN
ajbmeb-864	210	6	of	of	ADP
ajbmeb-864	210	7	the	the	DET
ajbmeb-864	210	8	board	board	NOUN
ajbmeb-864	210	9	of	of	ADP
ajbmeb-864	210	10	directors	director	NOUN
ajbmeb-864	210	11	and	and	CCONJ
ajbmeb-864	210	12	the	the	DET
ajbmeb-864	210	13	executive	executive	ADJ
ajbmeb-864	210	14	management	management	NOUN
ajbmeb-864	210	15	to	to	PART
ajbmeb-864	210	16	disclose	disclose	VERB
ajbmeb-864	210	17	any	any	DET
ajbmeb-864	210	18	material	material	NOUN
ajbmeb-864	210	19	interests	interest	NOUN
ajbmeb-864	210	20	related	relate	VERB
ajbmeb-864	210	21	to	to	ADP
ajbmeb-864	210	22	all	all	DET
ajbmeb-864	210	23	shareholders	shareholder	NOUN
ajbmeb-864	210	24	or	or	CCONJ
ajbmeb-864	210	25	any	any	DET
ajbmeb-864	210	26	matters	matter	NOUN
ajbmeb-864	210	27	that	that	PRON
ajbmeb-864	210	28	would	would	AUX
ajbmeb-864	210	29	affect	affect	VERB
ajbmeb-864	210	30	thethe	thethe	ADJ
ajbmeb-864	210	31	status	status	NOUN
ajbmeb-864	210	32	of	of	ADP
ajbmeb-864	210	33	the	the	DET
ajbmeb-864	210	34	company	company	NOUN
ajbmeb-864	210	35	would	would	AUX
ajbmeb-864	210	36	limit	limit	VERB
ajbmeb-864	210	37	the	the	DET
ajbmeb-864	210	38	tampering	tampering	NOUN
ajbmeb-864	210	39	of	of	ADP
ajbmeb-864	210	40	their	their	PRON
ajbmeb-864	210	41	rights	right	NOUN
ajbmeb-864	210	42	.	.	PUNCT
ajbmeb-864	211	1	the	the	DET
ajbmeb-864	211	2	right	right	NOUN
ajbmeb-864	211	3	of	of	ADP
ajbmeb-864	211	4	all	all	DET
ajbmeb-864	211	5	shareholders	shareholder	NOUN
ajbmeb-864	211	6	to	to	PART
ajbmeb-864	211	7	obtain	obtain	VERB
ajbmeb-864	211	8	information	information	NOUN
ajbmeb-864	211	9	about	about	ADP
ajbmeb-864	211	10	their	their	PRON
ajbmeb-864	211	11	voting	voting	NOUN
ajbmeb-864	211	12	rights	right	NOUN
ajbmeb-864	211	13	before	before	ADP
ajbmeb-864	211	14	purchasing	purchase	VERB
ajbmeb-864	211	15	shares	share	NOUN
ajbmeb-864	211	16	protects	protect	VERB
ajbmeb-864	211	17	them	they	PRON
ajbmeb-864	211	18	from	from	ADP
ajbmeb-864	211	19	any	any	DET
ajbmeb-864	211	20	manipulation	manipulation	NOUN
ajbmeb-864	211	21	of	of	ADP
ajbmeb-864	211	22	their	their	PRON
ajbmeb-864	211	23	rights	right	NOUN
ajbmeb-864	211	24	in	in	ADP
ajbmeb-864	211	25	the	the	DET
ajbmeb-864	211	26	future	future	NOUN
ajbmeb-864	211	27	.	.	PUNCT
ajbmeb-864	212	1	the	the	DET
ajbmeb-864	212	2	ability	ability	NOUN
ajbmeb-864	212	3	of	of	ADP
ajbmeb-864	212	4	all	all	DET
ajbmeb-864	212	5	shareholders	shareholder	NOUN
ajbmeb-864	212	6	to	to	PART
ajbmeb-864	212	7	bring	bring	VERB
ajbmeb-864	212	8	legal	legal	ADJ
ajbmeb-864	212	9	and	and	CCONJ
ajbmeb-864	212	10	administrative	administrative	ADJ
ajbmeb-864	212	11	cases	case	NOUN
ajbmeb-864	212	12	against	against	ADP
ajbmeb-864	212	13	directors	director	NOUN
ajbmeb-864	212	14	and	and	CCONJ
ajbmeb-864	212	15	directors	director	NOUN
ajbmeb-864	212	16	would	would	AUX
ajbmeb-864	212	17	limit	limit	VERB
ajbmeb-864	212	18	unethical	unethical	ADJ
ajbmeb-864	212	19	practices	practice	NOUN
ajbmeb-864	212	20	.	.	PUNCT
ajbmeb-864	213	1	the	the	DET
ajbmeb-864	213	2	right	right	NOUN
ajbmeb-864	213	3	of	of	ADP
ajbmeb-864	213	4	the	the	DET
ajbmeb-864	213	5	small	small	ADJ
ajbmeb-864	213	6	shareholders	shareholder	NOUN
ajbmeb-864	213	7	to	to	PART
ajbmeb-864	213	8	see	see	VERB
ajbmeb-864	213	9	all	all	DET
ajbmeb-864	213	10	the	the	DET
ajbmeb-864	213	11	transactions	transaction	NOUN
ajbmeb-864	213	12	with	with	ADP
ajbmeb-864	213	13	the	the	DET
ajbmeb-864	213	14	members	member	NOUN
ajbmeb-864	213	15	of	of	ADP
ajbmeb-864	213	16	the	the	DET
ajbmeb-864	213	17	board	board	NOUN
ajbmeb-864	213	18	of	of	ADP
ajbmeb-864	213	19	directors	director	NOUN
ajbmeb-864	213	20	would	would	AUX
ajbmeb-864	213	21	preserve	preserve	VERB
ajbmeb-864	213	22	their	their	PRON
ajbmeb-864	213	23	rights	right	NOUN
ajbmeb-864	213	24	from	from	ADP
ajbmeb-864	213	25	any	any	DET
ajbmeb-864	213	26	manipulation	manipulation	NOUN
ajbmeb-864	213	27	by	by	ADP
ajbmeb-864	213	28	the	the	DET
ajbmeb-864	213	29	major	major	ADJ
ajbmeb-864	213	30	shareholders	shareholder	NOUN
ajbmeb-864	213	31	.	.	PUNCT
ajbmeb-864	214	1	n	n	X
ajbmeb-864	214	2	valid	valid	ADJ
ajbmeb-864	214	3	129	129	NUM
ajbmeb-864	214	4	129	129	NUM
ajbmeb-864	214	5	129	129	NUM
ajbmeb-864	214	6	129	129	NUM
ajbmeb-864	214	7	129	129	NUM
ajbmeb-864	215	1	missing	miss	VERB
ajbmeb-864	215	2	0	0	NUM
ajbmeb-864	215	3	0	0	NUM
ajbmeb-864	215	4	0	0	NUM
ajbmeb-864	215	5	0	0	NUM
ajbmeb-864	215	6	0	0	NUM
ajbmeb-864	215	7	meaning	mean	VERB
ajbmeb-864	215	8	2.15	2.15	NUM
ajbmeb-864	215	9	1.77	1.77	NUM
ajbmeb-864	215	10	2.10	2.10	NUM
ajbmeb-864	215	11	1.91	1.91	NUM
ajbmeb-864	215	12	2.51	2.51	NUM
ajbmeb-864	215	13	std	std	NOUN
ajbmeb-864	215	14	.	.	PUNCT
ajbmeb-864	216	1	deviation	deviation	NOUN
ajbmeb-864	216	2	.517	.517	NUM
ajbmeb-864	216	3	.459	.459	NUM
ajbmeb-864	216	4	.513	.513	NUM
ajbmeb-864	216	5	.545	.545	NUM
ajbmeb-864	216	6	.876	.876	NUM
ajbmeb-864	217	1	the	the	DET
ajbmeb-864	217	2	above	above	ADJ
ajbmeb-864	217	3	table	table	NOUN
ajbmeb-864	217	4	shows	show	VERB
ajbmeb-864	217	5	that	that	SCONJ
ajbmeb-864	217	6	the	the	DET
ajbmeb-864	217	7	trends	trend	NOUN
ajbmeb-864	217	8	of	of	ADP
ajbmeb-864	217	9	the	the	DET
ajbmeb-864	217	10	five	five	NUM
ajbmeb-864	217	11	questions	question	NOUN
ajbmeb-864	217	12	toward	toward	ADP
ajbmeb-864	217	13	the	the	DET
ajbmeb-864	217	14	agreement	agreement	NOUN
ajbmeb-864	217	15	,	,	PUNCT
ajbmeb-864	217	16	and	and	CCONJ
ajbmeb-864	217	17	this	this	PRON
ajbmeb-864	217	18	was	be	AUX
ajbmeb-864	217	19	confirmed	confirm	VERB
ajbmeb-864	217	20	by	by	ADP
ajbmeb-864	217	21	the	the	DET
ajbmeb-864	217	22	arithmetic	arithmetic	ADJ
ajbmeb-864	217	23	mean	mean	NOUN
ajbmeb-864	217	24	,	,	PUNCT
ajbmeb-864	217	25	which	which	PRON
ajbmeb-864	217	26	reached	reach	VERB
ajbmeb-864	217	27	its	its	PRON
ajbmeb-864	217	28	value	value	NOUN
ajbmeb-864	217	29	2.15f	2.15f	NUM
ajbmeb-864	217	30	or	or	CCONJ
ajbmeb-864	217	31	the	the	DET
ajbmeb-864	217	32	question	question	NOUN
ajbmeb-864	217	33	sixth	sixth	ADJ
ajbmeb-864	217	34	,	,	PUNCT
ajbmeb-864	217	35	1.77	1.77	NUM
ajbmeb-864	217	36	for	for	ADP
ajbmeb-864	217	37	the	the	DET
ajbmeb-864	217	38	question	question	NOUN
ajbmeb-864	217	39	seventh,102	seventh,102	INTJ
ajbmeb-864	217	40	for	for	ADP
ajbmeb-864	217	41	the	the	DET
ajbmeb-864	217	42	eighth	eighth	ADJ
ajbmeb-864	217	43	,	,	PUNCT
ajbmeb-864	217	44	1.91	1.91	NUM
ajbmeb-864	217	45	for	for	ADP
ajbmeb-864	217	46	the	the	DET
ajbmeb-864	217	47	ninth	ninth	ADJ
ajbmeb-864	217	48	question	question	NOUN
ajbmeb-864	217	49	and	and	CCONJ
ajbmeb-864	217	50	2.51	2.51	NUM
ajbmeb-864	217	51	for	for	ADP
ajbmeb-864	217	52	the	the	DET
ajbmeb-864	217	53	tenth	tenth	ADJ
ajbmeb-864	217	54	question	question	NOUN
ajbmeb-864	217	55	,	,	PUNCT
ajbmeb-864	217	56	all	all	PRON
ajbmeb-864	217	57	below	below	ADP
ajbmeb-864	217	58	the	the	DET
ajbmeb-864	217	59	default	default	NOUN
ajbmeb-864	217	60	mean	mean	NOUN
ajbmeb-864	217	61	.	.	PUNCT
ajbmeb-864	218	1	the	the	DET
ajbmeb-864	218	2	following	follow	VERB
ajbmeb-864	218	3	five	five	NUM
ajbmeb-864	218	4	tables	table	NOUN
ajbmeb-864	218	5	show	show	VERB
ajbmeb-864	218	6	the	the	DET
ajbmeb-864	218	7	detailed	detailed	ADJ
ajbmeb-864	218	8	results	result	NOUN
ajbmeb-864	218	9	for	for	ADP
ajbmeb-864	218	10	each	each	DET
ajbmeb-864	218	11	question	question	NOUN
ajbmeb-864	218	12	:	:	PUNCT
ajbmeb-864	218	13	table	table	NOUN
ajbmeb-864	218	14	no	no	INTJ
ajbmeb-864	218	15	.	.	PROPN
ajbmeb-864	218	16	17	17	NUM
ajbmeb-864	218	17	:	:	PUNCT
ajbmeb-864	218	18	detailing	detail	VERB
ajbmeb-864	218	19	the	the	DET
ajbmeb-864	218	20	results	result	NOUN
ajbmeb-864	218	21	of	of	ADP
ajbmeb-864	218	22	the	the	DET
ajbmeb-864	218	23	sixth	sixth	ADJ
ajbmeb-864	218	24	question	question	NOUN
ajbmeb-864	218	25	from	from	ADP
ajbmeb-864	218	26	the	the	DET
ajbmeb-864	218	27	first	first	ADJ
ajbmeb-864	218	28	axis	axis	NOUN
ajbmeb-864	218	29	.	.	PUNCT
ajbmeb-864	219	1	the	the	DET
ajbmeb-864	219	2	fair	fair	ADJ
ajbmeb-864	219	3	treatment	treatment	NOUN
ajbmeb-864	219	4	of	of	ADP
ajbmeb-864	219	5	all	all	DET
ajbmeb-864	219	6	shareholders	shareholder	NOUN
ajbmeb-864	219	7	achieves	achieve	VERB
ajbmeb-864	219	8	protection	protection	NOUN
ajbmeb-864	219	9	for	for	ADP
ajbmeb-864	219	10	all	all	PRON
ajbmeb-864	219	11	of	of	ADP
ajbmeb-864	219	12	them	they	PRON
ajbmeb-864	219	13	from	from	ADP
ajbmeb-864	219	14	exploitative	exploitative	ADJ
ajbmeb-864	219	15	practices	practice	NOUN
ajbmeb-864	219	16	from	from	ADP
ajbmeb-864	219	17	any	any	DET
ajbmeb-864	219	18	party	party	NOUN
ajbmeb-864	219	19	,	,	PUNCT
ajbmeb-864	219	20	while	while	SCONJ
ajbmeb-864	219	21	providing	provide	VERB
ajbmeb-864	219	22	them	they	PRON
ajbmeb-864	219	23	with	with	ADP
ajbmeb-864	219	24	effective	effective	ADJ
ajbmeb-864	219	25	means	mean	NOUN
ajbmeb-864	219	26	of	of	ADP
ajbmeb-864	219	27	compensation	compensation	NOUN
ajbmeb-864	219	28	.	.	PUNCT
ajbmeb-864	220	1	frequency	frequency	PROPN
ajbmeb-864	220	2	percent	percent	NOUN
ajbmeb-864	220	3	valid	valid	ADJ
ajbmeb-864	220	4	percent	percent	NOUN
ajbmeb-864	220	5	cumulative	cumulative	ADJ
ajbmeb-864	220	6	percent	percent	NOUN
ajbmeb-864	220	7	valid	valid	ADJ
ajbmeb-864	220	8	strongly	strongly	ADV
ajbmeb-864	220	9	agree	agree	VERB
ajbmeb-864	220	10	5	5	NUM
ajbmeb-864	220	11	3.9	3.9	NUM
ajbmeb-864	220	12	3.9	3.9	NUM
ajbmeb-864	220	13	3.9	3.9	NUM
ajbmeb-864	220	14	ok	ok	INTJ
ajbmeb-864	220	15	103	103	NUM
ajbmeb-864	220	16	79.8	79.8	NUM
ajbmeb-864	220	17	79.8	79.8	NUM
ajbmeb-864	220	18	83.7	83.7	NUM
ajbmeb-864	220	19	neutral	neutral	ADJ
ajbmeb-864	220	20	19	19	NUM
ajbmeb-864	220	21	14.7	14.7	NUM
ajbmeb-864	220	22	14.7	14.7	NUM
ajbmeb-864	220	23	98.4	98.4	NUM
ajbmeb-864	220	24	not	not	PART
ajbmeb-864	220	25	agree	agree	VERB
ajbmeb-864	220	26	1	1	NUM
ajbmeb-864	220	27	.8	.8	PROPN
ajbmeb-864	220	28	.8	.8	PROPN
ajbmeb-864	220	29	99.2	99.2	NUM
ajbmeb-864	220	30	strongly	strongly	ADV
ajbmeb-864	220	31	disagree	disagree	VERB
ajbmeb-864	220	32	1	1	NUM
ajbmeb-864	220	33	.8	.8	PROPN
ajbmeb-864	220	34	.8	.8	PROPN
ajbmeb-864	220	35	100.0	100.0	NUM
ajbmeb-864	220	36	total	total	NOUN
ajbmeb-864	220	37	129	129	NUM
ajbmeb-864	220	38	100.0	100.0	NUM
ajbmeb-864	220	39	100.0	100.0	NUM
ajbmeb-864	220	40	american	american	ADJ
ajbmeb-864	220	41	journal	journal	PROPN
ajbmeb-864	220	42	of	of	ADP
ajbmeb-864	220	43	business	business	NOUN
ajbmeb-864	220	44	management	management	NOUN
ajbmeb-864	220	45	,	,	PUNCT
ajbmeb-864	220	46	economics	economic	NOUN
ajbmeb-864	220	47	and	and	CCONJ
ajbmeb-864	220	48	banking	banking	NOUN
ajbmeb-864	220	49	volume	volume	NOUN
ajbmeb-864	220	50	12	12	NUM
ajbmeb-864	220	51	may	may	PROPN
ajbmeb-864	220	52	,	,	PUNCT
ajbmeb-864	220	53	2023	2023	NUM
ajbmeb-864	220	54	p	p	NOUN
ajbmeb-864	220	55	a	a	DET
ajbmeb-864	220	56	g	g	NOUN
ajbmeb-864	220	57	e	e	NOUN
ajbmeb-864	220	58	|	|	ADV
ajbmeb-864	220	59	181	181	NUM
ajbmeb-864	220	60	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-864	220	61	table	table	NOUN
ajbmeb-864	220	62	no	no	NOUN
ajbmeb-864	220	63	.	.	PROPN
ajbmeb-864	220	64	18	18	NUM
ajbmeb-864	220	65	:	:	PUNCT
ajbmeb-864	220	66	detailing	detail	VERB
ajbmeb-864	220	67	the	the	DET
ajbmeb-864	220	68	results	result	NOUN
ajbmeb-864	220	69	of	of	ADP
ajbmeb-864	220	70	the	the	DET
ajbmeb-864	220	71	seventh	seventh	ADJ
ajbmeb-864	220	72	question	question	NOUN
ajbmeb-864	220	73	from	from	ADP
ajbmeb-864	220	74	the	the	DET
ajbmeb-864	220	75	first	first	ADJ
ajbmeb-864	220	76	axis	axis	NOUN
ajbmeb-864	220	77	.	.	PUNCT
ajbmeb-864	221	1	the	the	DET
ajbmeb-864	221	2	obligation	obligation	NOUN
ajbmeb-864	221	3	of	of	ADP
ajbmeb-864	221	4	the	the	DET
ajbmeb-864	221	5	members	member	NOUN
ajbmeb-864	221	6	of	of	ADP
ajbmeb-864	221	7	the	the	DET
ajbmeb-864	221	8	board	board	NOUN
ajbmeb-864	221	9	of	of	ADP
ajbmeb-864	221	10	directors	director	NOUN
ajbmeb-864	221	11	and	and	CCONJ
ajbmeb-864	221	12	the	the	DET
ajbmeb-864	221	13	executive	executive	ADJ
ajbmeb-864	221	14	management	management	NOUN
ajbmeb-864	221	15	to	to	PART
ajbmeb-864	221	16	disclose	disclose	VERB
ajbmeb-864	221	17	any	any	DET
ajbmeb-864	221	18	material	material	NOUN
ajbmeb-864	221	19	interests	interest	NOUN
ajbmeb-864	221	20	related	relate	VERB
ajbmeb-864	221	21	to	to	ADP
ajbmeb-864	221	22	all	all	DET
ajbmeb-864	221	23	shareholders	shareholder	NOUN
ajbmeb-864	221	24	or	or	CCONJ
ajbmeb-864	221	25	any	any	DET
ajbmeb-864	221	26	matters	matter	NOUN
ajbmeb-864	221	27	that	that	PRON
ajbmeb-864	221	28	would	would	AUX
ajbmeb-864	221	29	affect	affect	VERB
ajbmeb-864	221	30	thethe	thethe	ADJ
ajbmeb-864	221	31	status	status	NOUN
ajbmeb-864	221	32	of	of	ADP
ajbmeb-864	221	33	the	the	DET
ajbmeb-864	221	34	company	company	NOUN
ajbmeb-864	221	35	would	would	AUX
ajbmeb-864	221	36	limit	limit	VERB
ajbmeb-864	221	37	the	the	DET
ajbmeb-864	221	38	tampering	tampering	NOUN
ajbmeb-864	221	39	of	of	ADP
ajbmeb-864	221	40	their	their	PRON
ajbmeb-864	221	41	rights	right	NOUN
ajbmeb-864	221	42	.	.	PUNCT
ajbmeb-864	222	1	frequency	frequency	NOUN
ajbmeb-864	222	2	percent	percent	NOUN
ajbmeb-864	222	3	valid	valid	ADJ
ajbmeb-864	222	4	percent	percent	NOUN
ajbmeb-864	222	5	cumulative	cumulative	ADJ
ajbmeb-864	222	6	percent	percent	NOUN
ajbmeb-864	222	7	valid	valid	ADJ
ajbmeb-864	222	8	strongly	strongly	ADV
ajbmeb-864	222	9	agree	agree	VERB
ajbmeb-864	222	10	32	32	NUM
ajbmeb-864	222	11	24.8	24.8	NUM
ajbmeb-864	222	12	24.8	24.8	NUM
ajbmeb-864	222	13	24.8	24.8	NUM
ajbmeb-864	222	14	ok	ok	INTJ
ajbmeb-864	222	15	95	95	NUM
ajbmeb-864	222	16	73.6	73.6	NUM
ajbmeb-864	222	17	73.6	73.6	NUM
ajbmeb-864	222	18	98.4	98.4	NUM
ajbmeb-864	222	19	neutral	neutral	ADJ
ajbmeb-864	222	20	2	2	NUM
ajbmeb-864	222	21	1.6	1.6	NUM
ajbmeb-864	222	22	1.6	1.6	NUM
ajbmeb-864	222	23	100.0	100.0	NUM
ajbmeb-864	222	24	total	total	NOUN
ajbmeb-864	222	25	129	129	NUM
ajbmeb-864	222	26	100.0	100.0	NUM
ajbmeb-864	222	27	100.0	100.0	NUM
ajbmeb-864	222	28	table	table	NOUN
ajbmeb-864	222	29	no	no	INTJ
ajbmeb-864	222	30	.	.	PROPN
ajbmeb-864	222	31	19	19	NUM
ajbmeb-864	222	32	:	:	PUNCT
ajbmeb-864	222	33	detailing	detail	VERB
ajbmeb-864	222	34	the	the	DET
ajbmeb-864	222	35	results	result	NOUN
ajbmeb-864	222	36	of	of	ADP
ajbmeb-864	222	37	the	the	DET
ajbmeb-864	222	38	eighth	eighth	ADJ
ajbmeb-864	222	39	question	question	NOUN
ajbmeb-864	222	40	from	from	ADP
ajbmeb-864	222	41	the	the	DET
ajbmeb-864	222	42	first	first	ADJ
ajbmeb-864	222	43	axis	axis	NOUN
ajbmeb-864	222	44	.	.	PUNCT
ajbmeb-864	223	1	the	the	DET
ajbmeb-864	223	2	right	right	NOUN
ajbmeb-864	223	3	of	of	ADP
ajbmeb-864	223	4	all	all	DET
ajbmeb-864	223	5	shareholders	shareholder	NOUN
ajbmeb-864	223	6	to	to	PART
ajbmeb-864	223	7	obtain	obtain	VERB
ajbmeb-864	223	8	information	information	NOUN
ajbmeb-864	223	9	about	about	ADP
ajbmeb-864	223	10	their	their	PRON
ajbmeb-864	223	11	voting	voting	NOUN
ajbmeb-864	223	12	rights	right	NOUN
ajbmeb-864	223	13	before	before	ADP
ajbmeb-864	223	14	purchasing	purchase	VERB
ajbmeb-864	223	15	shares	share	NOUN
ajbmeb-864	223	16	protects	protect	VERB
ajbmeb-864	223	17	them	they	PRON
ajbmeb-864	223	18	from	from	ADP
ajbmeb-864	223	19	any	any	DET
ajbmeb-864	223	20	manipulation	manipulation	NOUN
ajbmeb-864	223	21	of	of	ADP
ajbmeb-864	223	22	their	their	PRON
ajbmeb-864	223	23	rights	right	NOUN
ajbmeb-864	223	24	in	in	ADP
ajbmeb-864	223	25	the	the	DET
ajbmeb-864	223	26	future	future	NOUN
ajbmeb-864	223	27	.	.	PUNCT
ajbmeb-864	224	1	frequency	frequency	PROPN
ajbmeb-864	224	2	percent	percent	NOUN
ajbmeb-864	224	3	valid	valid	ADJ
ajbmeb-864	224	4	percent	percent	NOUN
ajbmeb-864	224	5	cumulative	cumulative	ADJ
ajbmeb-864	224	6	percent	percent	NOUN
ajbmeb-864	224	7	valid	valid	ADJ
ajbmeb-864	224	8	strongly	strongly	ADV
ajbmeb-864	224	9	agree	agree	VERB
ajbmeb-864	224	10	9	9	NUM
ajbmeb-864	224	11	7.0	7.0	NUM
ajbmeb-864	224	12	7.0	7.0	NUM
ajbmeb-864	224	13	7.0	7.0	NUM
ajbmeb-864	224	14	ok	ok	INTJ
ajbmeb-864	224	15	100	100	NUM
ajbmeb-864	224	16	77.5	77.5	NUM
ajbmeb-864	224	17	77.5	77.5	NUM
ajbmeb-864	224	18	84.5	84.5	NUM
ajbmeb-864	224	19	neutral	neutral	ADJ
ajbmeb-864	224	20	18	18	NUM
ajbmeb-864	224	21	14.0	14.0	NUM
ajbmeb-864	224	22	14.0	14.0	NUM
ajbmeb-864	224	23	98.4	98.4	NUM
ajbmeb-864	224	24	not	not	PART
ajbmeb-864	224	25	agree	agree	VERB
ajbmeb-864	224	26	2	2	NUM
ajbmeb-864	224	27	1.6	1.6	NUM
ajbmeb-864	224	28	1.6	1.6	NUM
ajbmeb-864	224	29	100.0	100.0	NUM
ajbmeb-864	224	30	total	total	NOUN
ajbmeb-864	224	31	129	129	NUM
ajbmeb-864	224	32	100.0	100.0	NUM
ajbmeb-864	224	33	100.0	100.0	NUM
ajbmeb-864	224	34	table	table	NOUN
ajbmeb-864	224	35	no	no	NOUN
ajbmeb-864	224	36	.	.	PROPN
ajbmeb-864	224	37	20	20	NUM
ajbmeb-864	224	38	:	:	PUNCT
ajbmeb-864	224	39	detailing	detail	VERB
ajbmeb-864	224	40	the	the	DET
ajbmeb-864	224	41	results	result	NOUN
ajbmeb-864	224	42	of	of	ADP
ajbmeb-864	224	43	the	the	DET
ajbmeb-864	224	44	ninth	ninth	ADJ
ajbmeb-864	224	45	question	question	NOUN
ajbmeb-864	224	46	from	from	ADP
ajbmeb-864	224	47	the	the	DET
ajbmeb-864	224	48	first	first	ADJ
ajbmeb-864	224	49	axis	axis	NOUN
ajbmeb-864	224	50	.	.	PUNCT
ajbmeb-864	225	1	the	the	DET
ajbmeb-864	225	2	ability	ability	NOUN
ajbmeb-864	225	3	of	of	ADP
ajbmeb-864	225	4	all	all	DET
ajbmeb-864	225	5	shareholders	shareholder	NOUN
ajbmeb-864	225	6	to	to	PART
ajbmeb-864	225	7	bring	bring	VERB
ajbmeb-864	225	8	legal	legal	ADJ
ajbmeb-864	225	9	and	and	CCONJ
ajbmeb-864	225	10	administrative	administrative	ADJ
ajbmeb-864	225	11	cases	case	NOUN
ajbmeb-864	225	12	against	against	ADP
ajbmeb-864	225	13	directors	director	NOUN
ajbmeb-864	225	14	and	and	CCONJ
ajbmeb-864	225	15	directors	director	NOUN
ajbmeb-864	225	16	would	would	AUX
ajbmeb-864	225	17	limit	limit	VERB
ajbmeb-864	225	18	unethical	unethical	ADJ
ajbmeb-864	225	19	practices	practice	NOUN
ajbmeb-864	225	20	.	.	PUNCT
ajbmeb-864	226	1	frequency	frequency	NOUN
ajbmeb-864	226	2	percent	percent	NOUN
ajbmeb-864	226	3	valid	valid	ADJ
ajbmeb-864	226	4	percent	percent	NOUN
ajbmeb-864	226	5	cumulative	cumulative	ADJ
ajbmeb-864	226	6	percent	percent	NOUN
ajbmeb-864	226	7	valid	valid	ADJ
ajbmeb-864	226	8	strongly	strongly	ADV
ajbmeb-864	226	9	agree	agree	VERB
ajbmeb-864	226	10	22	22	NUM
ajbmeb-864	226	11	17.1	17.1	NUM
ajbmeb-864	226	12	17.1	17.1	NUM
ajbmeb-864	226	13	17.1	17.1	NUM
ajbmeb-864	226	14	ok	ok	INTJ
ajbmeb-864	226	15	98	98	NUM
ajbmeb-864	226	16	76.0	76.0	NUM
ajbmeb-864	226	17	76.0	76.0	NUM
ajbmeb-864	226	18	93.0	93.0	NUM
ajbmeb-864	226	19	neutral	neutral	ADJ
ajbmeb-864	226	20	8	8	NUM
ajbmeb-864	226	21	6.2	6.2	NUM
ajbmeb-864	226	22	6.2	6.2	NUM
ajbmeb-864	226	23	99.2	99.2	NUM
ajbmeb-864	226	24	strongly	strongly	ADV
ajbmeb-864	226	25	disagree	disagree	VERB
ajbmeb-864	226	26	1	1	NUM
ajbmeb-864	226	27	.8	.8	PROPN
ajbmeb-864	226	28	.8	.8	PROPN
ajbmeb-864	226	29	100.0	100.0	NUM
ajbmeb-864	226	30	total	total	NOUN
ajbmeb-864	226	31	129	129	NUM
ajbmeb-864	226	32	100.0	100.0	NUM
ajbmeb-864	226	33	100.0	100.0	NUM
ajbmeb-864	226	34	table	table	NOUN
ajbmeb-864	226	35	no	no	INTJ
ajbmeb-864	226	36	.	.	PROPN
ajbmeb-864	226	37	21	21	NUM
ajbmeb-864	226	38	:	:	PUNCT
ajbmeb-864	226	39	detailing	detail	VERB
ajbmeb-864	226	40	the	the	DET
ajbmeb-864	226	41	results	result	NOUN
ajbmeb-864	226	42	of	of	ADP
ajbmeb-864	226	43	the	the	DET
ajbmeb-864	226	44	tenth	tenth	ADJ
ajbmeb-864	226	45	question	question	NOUN
ajbmeb-864	226	46	from	from	ADP
ajbmeb-864	226	47	the	the	DET
ajbmeb-864	226	48	first	first	ADJ
ajbmeb-864	226	49	axis	axis	NOUN
ajbmeb-864	226	50	.	.	PUNCT
ajbmeb-864	227	1	the	the	DET
ajbmeb-864	227	2	right	right	NOUN
ajbmeb-864	227	3	of	of	ADP
ajbmeb-864	227	4	the	the	DET
ajbmeb-864	227	5	small	small	ADJ
ajbmeb-864	227	6	shareholders	shareholder	NOUN
ajbmeb-864	227	7	to	to	PART
ajbmeb-864	227	8	see	see	VERB
ajbmeb-864	227	9	all	all	DET
ajbmeb-864	227	10	the	the	DET
ajbmeb-864	227	11	transactions	transaction	NOUN
ajbmeb-864	227	12	with	with	ADP
ajbmeb-864	227	13	the	the	DET
ajbmeb-864	227	14	members	member	NOUN
ajbmeb-864	227	15	of	of	ADP
ajbmeb-864	227	16	the	the	DET
ajbmeb-864	227	17	board	board	NOUN
ajbmeb-864	227	18	of	of	ADP
ajbmeb-864	227	19	directors	director	NOUN
ajbmeb-864	227	20	would	would	AUX
ajbmeb-864	227	21	preserve	preserve	VERB
ajbmeb-864	227	22	their	their	PRON
ajbmeb-864	227	23	rights	right	NOUN
ajbmeb-864	227	24	from	from	ADP
ajbmeb-864	227	25	any	any	DET
ajbmeb-864	227	26	manipulation	manipulation	NOUN
ajbmeb-864	227	27	by	by	ADP
ajbmeb-864	227	28	the	the	DET
ajbmeb-864	227	29	major	major	ADJ
ajbmeb-864	227	30	shareholders	shareholder	NOUN
ajbmeb-864	227	31	.	.	PUNCT
ajbmeb-864	228	1	frequency	frequency	PROPN
ajbmeb-864	228	2	percent	percent	NOUN
ajbmeb-864	228	3	valid	valid	ADJ
ajbmeb-864	228	4	percent	percent	NOUN
ajbmeb-864	228	5	cumulative	cumulative	ADJ
ajbmeb-864	228	6	percent	percent	NOUN
ajbmeb-864	228	7	valid	valid	ADJ
ajbmeb-864	228	8	strongly	strongly	ADV
ajbmeb-864	228	9	agree	agree	VERB
ajbmeb-864	228	10	8	8	NUM
ajbmeb-864	228	11	6.2	6.2	NUM
ajbmeb-864	228	12	6.2	6.2	NUM
ajbmeb-864	228	13	6.2	6.2	NUM
ajbmeb-864	228	14	ok	ok	INTJ
ajbmeb-864	228	15	67	67	NUM
ajbmeb-864	228	16	51.9	51.9	NUM
ajbmeb-864	228	17	51.9	51.9	NUM
ajbmeb-864	228	18	58.1	58.1	NUM
ajbmeb-864	228	19	neutral	neutral	ADJ
ajbmeb-864	228	20	39	39	NUM
ajbmeb-864	228	21	30.2	30.2	NUM
ajbmeb-864	228	22	30.2	30.2	NUM
ajbmeb-864	228	23	88.4	88.4	NUM
ajbmeb-864	228	24	not	not	PART
ajbmeb-864	228	25	agree	agree	VERB
ajbmeb-864	228	26	10	10	NUM
ajbmeb-864	228	27	7.8	7.8	NUM
ajbmeb-864	228	28	7.8	7.8	NUM
ajbmeb-864	228	29	96.1	96.1	NUM
ajbmeb-864	228	30	strongly	strongly	ADV
ajbmeb-864	228	31	disagree	disagree	VERB
ajbmeb-864	228	32	5	5	NUM
ajbmeb-864	228	33	3.9	3.9	NUM
ajbmeb-864	228	34	3.9	3.9	NUM
ajbmeb-864	228	35	100.0	100.0	NUM
ajbmeb-864	228	36	total	total	NOUN
ajbmeb-864	228	37	129	129	NUM
ajbmeb-864	228	38	100.0	100.0	NUM
ajbmeb-864	228	39	100.0	100.0	NUM
ajbmeb-864	228	40	american	american	ADJ
ajbmeb-864	228	41	journal	journal	PROPN
ajbmeb-864	228	42	of	of	ADP
ajbmeb-864	228	43	business	business	NOUN
ajbmeb-864	228	44	management	management	NOUN
ajbmeb-864	228	45	,	,	PUNCT
ajbmeb-864	228	46	economics	economic	NOUN
ajbmeb-864	228	47	and	and	CCONJ
ajbmeb-864	228	48	banking	banking	NOUN
ajbmeb-864	228	49	volume	volume	NOUN
ajbmeb-864	228	50	12	12	NUM
ajbmeb-864	228	51	may	may	PROPN
ajbmeb-864	228	52	,	,	PUNCT
ajbmeb-864	228	53	2023	2023	NUM
ajbmeb-864	228	54	p	p	NOUN
ajbmeb-864	228	55	a	a	DET
ajbmeb-864	228	56	g	g	NOUN
ajbmeb-864	228	57	e	e	NOUN
ajbmeb-864	228	58	|	|	ADV
ajbmeb-864	228	59	182	182	NUM
ajbmeb-864	228	60	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-864	228	61	2hypothesis	2hypothesis	NUM
ajbmeb-864	228	62	testing	testing	NOUN
ajbmeb-864	228	63	:	:	PUNCT
ajbmeb-864	228	64	the	the	DET
ajbmeb-864	228	65	researcher	researcher	NOUN
ajbmeb-864	228	66	tested	test	VERB
ajbmeb-864	228	67	the	the	DET
ajbmeb-864	228	68	hypotheses	hypothesis	NOUN
ajbmeb-864	228	69	of	of	ADP
ajbmeb-864	228	70	the	the	DET
ajbmeb-864	228	71	study	study	NOUN
ajbmeb-864	228	72	after	after	ADP
ajbmeb-864	228	73	analyzing	analyze	VERB
ajbmeb-864	228	74	its	its	PRON
ajbmeb-864	228	75	results	result	NOUN
ajbmeb-864	228	76	,	,	PUNCT
ajbmeb-864	228	77	as	as	SCONJ
ajbmeb-864	228	78	follows	follow	VERB
ajbmeb-864	228	79	:	:	PUNCT
ajbmeb-864	228	80	first	first	ADJ
ajbmeb-864	228	81	hypothesis	hypothesis	NOUN
ajbmeb-864	228	82	:	:	PUNCT
ajbmeb-864	228	83	h0	h0	NOUN
ajbmeb-864	228	84	:	:	PUNCT
ajbmeb-864	228	85	it	it	PRON
ajbmeb-864	228	86	has	have	AUX
ajbmeb-864	228	87	not	not	PART
ajbmeb-864	228	88	found	find	VERB
ajbmeb-864	228	89	a	a	DET
ajbmeb-864	228	90	significant	significant	ADJ
ajbmeb-864	228	91	relationship	relationship	NOUN
ajbmeb-864	228	92	between	between	ADP
ajbmeb-864	228	93	the	the	DET
ajbmeb-864	228	94	application	application	NOUN
ajbmeb-864	228	95	of	of	ADP
ajbmeb-864	228	96	corporate	corporate	ADJ
ajbmeb-864	228	97	governance	governance	NOUN
ajbmeb-864	228	98	principles	principle	NOUN
ajbmeb-864	228	99	and	and	CCONJ
ajbmeb-864	228	100	reducing	reduce	VERB
ajbmeb-864	228	101	the	the	DET
ajbmeb-864	228	102	negative	negative	ADJ
ajbmeb-864	228	103	impact	impact	NOUN
ajbmeb-864	228	104	of	of	ADP
ajbmeb-864	228	105	creative	creative	ADJ
ajbmeb-864	228	106	accounting	accounting	NOUN
ajbmeb-864	228	107	on	on	ADP
ajbmeb-864	228	108	the	the	DET
ajbmeb-864	228	109	reliability	reliability	NOUN
ajbmeb-864	228	110	of	of	ADP
ajbmeb-864	228	111	financial	financial	ADJ
ajbmeb-864	228	112	statements	statement	NOUN
ajbmeb-864	228	113	.	.	PUNCT
ajbmeb-864	229	1	h1	h1	PROPN
ajbmeb-864	229	2	:	:	PUNCT
ajbmeb-864	229	3	it	it	PRON
ajbmeb-864	229	4	has	have	AUX
ajbmeb-864	229	5	found	find	VERB
ajbmeb-864	229	6	a	a	DET
ajbmeb-864	229	7	significant	significant	ADJ
ajbmeb-864	229	8	relationship	relationship	NOUN
ajbmeb-864	229	9	between	between	ADP
ajbmeb-864	229	10	the	the	DET
ajbmeb-864	229	11	application	application	NOUN
ajbmeb-864	229	12	of	of	ADP
ajbmeb-864	229	13	corporate	corporate	ADJ
ajbmeb-864	229	14	governance	governance	NOUN
ajbmeb-864	229	15	principles	principle	NOUN
ajbmeb-864	229	16	and	and	CCONJ
ajbmeb-864	229	17	reducing	reduce	VERB
ajbmeb-864	229	18	the	the	DET
ajbmeb-864	229	19	negative	negative	ADJ
ajbmeb-864	229	20	impact	impact	NOUN
ajbmeb-864	229	21	of	of	ADP
ajbmeb-864	229	22	creative	creative	ADJ
ajbmeb-864	229	23	accounting	accounting	NOUN
ajbmeb-864	229	24	on	on	ADP
ajbmeb-864	229	25	the	the	DET
ajbmeb-864	229	26	reliability	reliability	NOUN
ajbmeb-864	229	27	of	of	ADP
ajbmeb-864	229	28	financial	financial	ADJ
ajbmeb-864	229	29	statements	statement	NOUN
ajbmeb-864	229	30	.	.	PUNCT
ajbmeb-864	230	1	the	the	DET
ajbmeb-864	230	2	following	follow	VERB
ajbmeb-864	230	3	test	test	NOUN
ajbmeb-864	230	4	that	that	PRON
ajbmeb-864	230	5	the	the	DET
ajbmeb-864	230	6	researcher	researcher	NOUN
ajbmeb-864	230	7	will	will	AUX
ajbmeb-864	230	8	present	present	VERB
ajbmeb-864	230	9	will	will	AUX
ajbmeb-864	230	10	prove	prove	VERB
ajbmeb-864	230	11	one	one	NUM
ajbmeb-864	230	12	of	of	ADP
ajbmeb-864	230	13	the	the	DET
ajbmeb-864	230	14	two	two	NUM
ajbmeb-864	230	15	hypotheses	hypothesis	NOUN
ajbmeb-864	230	16	:	:	PUNCT
ajbmeb-864	230	17	table	table	NOUN
ajbmeb-864	230	18	number70	number70	NOUN
ajbmeb-864	230	19	:	:	PUNCT
ajbmeb-864	230	20	testing	test	VERB
ajbmeb-864	230	21	the	the	DET
ajbmeb-864	230	22	first	first	ADJ
ajbmeb-864	230	23	hypothesis	hypothesis	NOUN
ajbmeb-864	230	24	.	.	PUNCT
ajbmeb-864	231	1	one	one	NUM
ajbmeb-864	231	2	-	-	PUNCT
ajbmeb-864	231	3	sample	sample	NOUN
ajbmeb-864	231	4	test	test	NOUN
ajbmeb-864	231	5	test	test	NOUN
ajbmeb-864	231	6	value	value	NOUN
ajbmeb-864	231	7	=	=	SYM
ajbmeb-864	231	8	3	3	NUM
ajbmeb-864	231	9	t	t	NOUN
ajbmeb-864	231	10	df	df	PROPN
ajbmeb-864	231	11	sig	sig	PROPN
ajbmeb-864	231	12	.	.	PUNCT
ajbmeb-864	232	1	(	(	PUNCT
ajbmeb-864	232	2	2	2	NUM
ajbmeb-864	232	3	-	-	PUNCT
ajbmeb-864	232	4	tailed	tailed	ADJ
ajbmeb-864	232	5	)	)	PUNCT
ajbmeb-864	232	6	mean	mean	ADJ
ajbmeb-864	232	7	difference	difference	NOUN
ajbmeb-864	232	8	95	95	NUM
ajbmeb-864	232	9	%	%	NOUN
ajbmeb-864	232	10	confidence	confidence	NOUN
ajbmeb-864	232	11	interval	interval	NOUN
ajbmeb-864	232	12	of	of	ADP
ajbmeb-864	232	13	the	the	DET
ajbmeb-864	232	14	difference	difference	NOUN
ajbmeb-864	232	15	lower	low	ADJ
ajbmeb-864	232	16	upper	upper	ADJ
ajbmeb-864	232	17	hypothesis	hypothesis	NOUN
ajbmeb-864	232	18	1	1	NUM
ajbmeb-864	232	19	-978,847	-978,847	SYM
ajbmeb-864	232	20	128	128	NUM
ajbmeb-864	232	21	.000	.000	NUM
ajbmeb-864	232	22	-2.84093	-2.84093	ADJ
ajbmeb-864	232	23	-2.8467	-2.8467	ADJ
ajbmeb-864	232	24	-2.8352	-2.8352	NOUN
ajbmeb-864	233	1	it	it	PRON
ajbmeb-864	233	2	appears	appear	VERB
ajbmeb-864	233	3	in	in	ADP
ajbmeb-864	233	4	this	this	DET
ajbmeb-864	233	5	table	table	NOUN
ajbmeb-864	233	6	that	that	SCONJ
ajbmeb-864	233	7	.000	.000	NUM
ajbmeb-864	233	8	=	=	SYM
ajbmeb-864	233	9	sig	sig	NOUN
ajbmeb-864	233	10	,	,	PUNCT
ajbmeb-864	233	11	which	which	PRON
ajbmeb-864	233	12	is	be	AUX
ajbmeb-864	233	13	therefore	therefore	ADV
ajbmeb-864	233	14	less	less	ADJ
ajbmeb-864	233	15	than	than	ADP
ajbmeb-864	233	16	0.05	0.05	NUM
ajbmeb-864	233	17	,	,	PUNCT
ajbmeb-864	233	18	and	and	CCONJ
ajbmeb-864	233	19	this	this	PRON
ajbmeb-864	233	20	negates	negate	VERB
ajbmeb-864	233	21	h0	h0	NOUN
ajbmeb-864	233	22	in	in	ADP
ajbmeb-864	233	23	this	this	DET
ajbmeb-864	233	24	hypothesis	hypothesis	NOUN
ajbmeb-864	233	25	and	and	CCONJ
ajbmeb-864	233	26	proves	prove	VERB
ajbmeb-864	233	27	h1	h1	PROPN
ajbmeb-864	233	28	,	,	PUNCT
ajbmeb-864	233	29	since(h0)express	since(h0)express	VERB
ajbmeb-864	233	30	what	what	PRON
ajbmeb-864	233	31	is	be	AUX
ajbmeb-864	233	32	greater	great	ADJ
ajbmeb-864	233	33	or	or	CCONJ
ajbmeb-864	233	34	equal	equal	ADJ
ajbmeb-864	233	35	to	to	ADP
ajbmeb-864	233	36	3	3	NUM
ajbmeb-864	233	37	,	,	PUNCT
ajbmeb-864	233	38	and	and	CCONJ
ajbmeb-864	233	39	the	the	DET
ajbmeb-864	233	40	researcher	researcher	NOUN
ajbmeb-864	233	41	means	mean	VERB
ajbmeb-864	233	42	by	by	ADP
ajbmeb-864	233	43	this	this	DET
ajbmeb-864	233	44	equation	equation	NOUN
ajbmeb-864	233	45	the	the	DET
ajbmeb-864	233	46	three	three	NUM
ajbmeb-864	233	47	options	option	NOUN
ajbmeb-864	233	48	the	the	DET
ajbmeb-864	233	49	last	last	ADJ
ajbmeb-864	233	50	one	one	NUM
ajbmeb-864	233	51	on	on	ADP
ajbmeb-864	233	52	the	the	DET
ajbmeb-864	233	53	questionnaire	questionnaire	NOUN
ajbmeb-864	233	54	is	be	AUX
ajbmeb-864	233	55	(	(	PUNCT
ajbmeb-864	233	56	neutral	neutral	ADJ
ajbmeb-864	233	57	,	,	PUNCT
ajbmeb-864	233	58	disagree	disagree	VERB
ajbmeb-864	233	59	and	and	CCONJ
ajbmeb-864	233	60	strongly	strongly	ADV
ajbmeb-864	233	61	disagree	disagree	VERB
ajbmeb-864	233	62	)	)	PUNCT
ajbmeb-864	233	63	,	,	PUNCT
ajbmeb-864	233	64	while	while	SCONJ
ajbmeb-864	233	65	the(h1	the(h1	PRON
ajbmeb-864	233	66	)	)	PUNCT
ajbmeb-864	233	67	it	it	PRON
ajbmeb-864	233	68	expresses	express	VERB
ajbmeb-864	233	69	what	what	PRON
ajbmeb-864	233	70	is	be	AUX
ajbmeb-864	233	71	less	less	ADJ
ajbmeb-864	233	72	than	than	ADP
ajbmeb-864	233	73	3	3	NUM
ajbmeb-864	233	74	,	,	PUNCT
ajbmeb-864	233	75	which	which	PRON
ajbmeb-864	233	76	means	mean	VERB
ajbmeb-864	233	77	in	in	ADP
ajbmeb-864	233	78	this	this	DET
ajbmeb-864	233	79	equation	equation	NOUN
ajbmeb-864	233	80	the	the	DET
ajbmeb-864	233	81	first	first	ADJ
ajbmeb-864	233	82	two	two	NUM
ajbmeb-864	233	83	options	option	NOUN
ajbmeb-864	233	84	in	in	ADP
ajbmeb-864	233	85	the	the	DET
ajbmeb-864	233	86	questionnaire	questionnaire	NOUN
ajbmeb-864	233	87	form	form	NOUN
ajbmeb-864	233	88	are	be	AUX
ajbmeb-864	233	89	(	(	PUNCT
ajbmeb-864	233	90	agree	agree	VERB
ajbmeb-864	233	91	and	and	CCONJ
ajbmeb-864	233	92	strongly	strongly	ADV
ajbmeb-864	233	93	agree	agree	VERB
ajbmeb-864	233	94	)	)	PUNCT
ajbmeb-864	233	95	.	.	PUNCT
ajbmeb-864	234	1	based	base	VERB
ajbmeb-864	234	2	on	on	ADP
ajbmeb-864	234	3	the	the	DET
ajbmeb-864	234	4	foregoing	foregoing	NOUN
ajbmeb-864	234	5	,	,	PUNCT
ajbmeb-864	234	6	the	the	DET
ajbmeb-864	234	7	researcher	researcher	NOUN
ajbmeb-864	234	8	rejects	reject	VERB
ajbmeb-864	234	9	the	the	DET
ajbmeb-864	234	10	null	null	ADJ
ajbmeb-864	234	11	hypothesis	hypothesis	NOUN
ajbmeb-864	234	12	,	,	PUNCT
ajbmeb-864	234	13	and	and	CCONJ
ajbmeb-864	234	14	accepts	accept	VERB
ajbmeb-864	234	15	the	the	DET
ajbmeb-864	234	16	alternative	alternative	ADJ
ajbmeb-864	234	17	hypothesis	hypothesis	NOUN
ajbmeb-864	234	18	which	which	PRON
ajbmeb-864	234	19	states	state	VERB
ajbmeb-864	234	20	:	:	PUNCT
ajbmeb-864	234	21	“	"	PUNCT
ajbmeb-864	234	22	there	there	PRON
ajbmeb-864	234	23	is	be	VERB
ajbmeb-864	234	24	a	a	DET
ajbmeb-864	234	25	significant	significant	ADJ
ajbmeb-864	234	26	relationship	relationship	NOUN
ajbmeb-864	234	27	between	between	ADP
ajbmeb-864	234	28	the	the	DET
ajbmeb-864	234	29	application	application	NOUN
ajbmeb-864	234	30	of	of	ADP
ajbmeb-864	234	31	corporate	corporate	ADJ
ajbmeb-864	234	32	governance	governance	NOUN
ajbmeb-864	234	33	principles	principle	NOUN
ajbmeb-864	234	34	and	and	CCONJ
ajbmeb-864	234	35	the	the	DET
ajbmeb-864	234	36	reduction	reduction	NOUN
ajbmeb-864	234	37	of	of	ADP
ajbmeb-864	234	38	the	the	DET
ajbmeb-864	234	39	negative	negative	ADJ
ajbmeb-864	234	40	impact	impact	NOUN
ajbmeb-864	234	41	of	of	ADP
ajbmeb-864	234	42	creative	creative	ADJ
ajbmeb-864	234	43	accounting	accounting	NOUN
ajbmeb-864	234	44	on	on	ADP
ajbmeb-864	234	45	the	the	DET
ajbmeb-864	234	46	reliability	reliability	NOUN
ajbmeb-864	234	47	of	of	ADP
ajbmeb-864	234	48	financial	financial	ADJ
ajbmeb-864	234	49	statements	statement	NOUN
ajbmeb-864	234	50	.	.	PUNCT
ajbmeb-864	234	51	”	"	PUNCT
ajbmeb-864	235	1	conclusion	conclusion	NOUN
ajbmeb-864	235	2	conclusions	conclusion	NOUN
ajbmeb-864	235	3	and	and	CCONJ
ajbmeb-864	235	4	recommendations	recommendation	NOUN
ajbmeb-864	235	5	first	first	ADV
ajbmeb-864	235	6	:	:	PUNCT
ajbmeb-864	235	7	conclusions	conclusion	NOUN
ajbmeb-864	235	8	.	.	PUNCT
ajbmeb-864	236	1	the	the	DET
ajbmeb-864	236	2	most	most	ADV
ajbmeb-864	236	3	important	important	ADJ
ajbmeb-864	236	4	conclusions	conclusion	NOUN
ajbmeb-864	236	5	reached	reach	VERB
ajbmeb-864	236	6	can	can	AUX
ajbmeb-864	236	7	be	be	AUX
ajbmeb-864	236	8	summarized	summarize	VERB
ajbmeb-864	236	9	as	as	SCONJ
ajbmeb-864	236	10	follows	follow	VERB
ajbmeb-864	236	11	:	:	PUNCT
ajbmeb-864	237	1	1	1	X
ajbmeb-864	237	2	.	.	PUNCT
ajbmeb-864	237	3	the	the	DET
ajbmeb-864	237	4	elements	element	NOUN
ajbmeb-864	237	5	of	of	ADP
ajbmeb-864	237	6	the	the	DET
ajbmeb-864	237	7	financial	financial	ADJ
ajbmeb-864	237	8	statements	statement	NOUN
ajbmeb-864	237	9	represent	represent	VERB
ajbmeb-864	237	10	the	the	DET
ajbmeb-864	237	11	main	main	ADJ
ajbmeb-864	237	12	axes	axis	NOUN
ajbmeb-864	237	13	that	that	PRON
ajbmeb-864	237	14	the	the	DET
ajbmeb-864	237	15	executive	executive	ADJ
ajbmeb-864	237	16	management	management	NOUN
ajbmeb-864	237	17	resort	resort	NOUN
ajbmeb-864	237	18	to	to	ADP
ajbmeb-864	237	19	to	to	PART
ajbmeb-864	237	20	practice	practice	VERB
ajbmeb-864	237	21	creative	creative	ADJ
ajbmeb-864	237	22	accounting	accounting	NOUN
ajbmeb-864	237	23	methods	method	NOUN
ajbmeb-864	237	24	and	and	CCONJ
ajbmeb-864	237	25	policies	policy	NOUN
ajbmeb-864	237	26	in	in	ADP
ajbmeb-864	237	27	order	order	NOUN
ajbmeb-864	237	28	to	to	PART
ajbmeb-864	237	29	present	present	VERB
ajbmeb-864	237	30	a	a	DET
ajbmeb-864	237	31	ambiguous	ambiguous	ADJ
ajbmeb-864	237	32	impression	impression	NOUN
ajbmeb-864	237	33	about	about	ADP
ajbmeb-864	237	34	the	the	DET
ajbmeb-864	237	35	financial	financial	ADJ
ajbmeb-864	237	36	information	information	NOUN
ajbmeb-864	237	37	contained	contain	VERB
ajbmeb-864	237	38	data	datum	NOUN
ajbmeb-864	237	39	in	in	ADP
ajbmeb-864	237	40	order	order	NOUN
ajbmeb-864	237	41	to	to	PART
ajbmeb-864	237	42	serve	serve	VERB
ajbmeb-864	237	43	various	various	ADJ
ajbmeb-864	237	44	purposes	purpose	NOUN
ajbmeb-864	237	45	and	and	CCONJ
ajbmeb-864	237	46	objectives	objective	NOUN
ajbmeb-864	237	47	has	have	VERB
ajbmeb-864	237	48	to	to	PART
ajbmeb-864	237	49	be	be	AUX
ajbmeb-864	237	50	achieved	achieve	VERB
ajbmeb-864	237	51	.	.	PUNCT
ajbmeb-864	238	1	2	2	X
ajbmeb-864	238	2	.	.	X
ajbmeb-864	238	3	the	the	DET
ajbmeb-864	238	4	spread	spread	NOUN
ajbmeb-864	238	5	and	and	CCONJ
ajbmeb-864	238	6	diversity	diversity	NOUN
ajbmeb-864	238	7	of	of	ADP
ajbmeb-864	238	8	creative	creative	ADJ
ajbmeb-864	238	9	accounting	accounting	NOUN
ajbmeb-864	238	10	methods	method	NOUN
ajbmeb-864	238	11	are	be	AUX
ajbmeb-864	238	12	among	among	ADP
ajbmeb-864	238	13	the	the	DET
ajbmeb-864	238	14	main	main	ADJ
ajbmeb-864	238	15	reasons	reason	NOUN
ajbmeb-864	238	16	for	for	ADP
ajbmeb-864	238	17	the	the	DET
ajbmeb-864	238	18	lack	lack	NOUN
ajbmeb-864	238	19	of	of	ADP
ajbmeb-864	238	20	reliability	reliability	NOUN
ajbmeb-864	238	21	in	in	ADP
ajbmeb-864	238	22	the	the	DET
ajbmeb-864	238	23	financial	financial	ADJ
ajbmeb-864	238	24	statements	statement	NOUN
ajbmeb-864	238	25	,	,	PUNCT
ajbmeb-864	238	26	as	as	SCONJ
ajbmeb-864	238	27	these	these	DET
ajbmeb-864	238	28	methods	method	NOUN
ajbmeb-864	238	29	differ	differ	VERB
ajbmeb-864	238	30	according	accord	VERB
ajbmeb-864	238	31	to	to	ADP
ajbmeb-864	238	32	their	their	PRON
ajbmeb-864	238	33	objective	objective	NOUN
ajbmeb-864	238	34	,	,	PUNCT
ajbmeb-864	238	35	the	the	DET
ajbmeb-864	238	36	circumstances	circumstance	NOUN
ajbmeb-864	238	37	,	,	PUNCT
ajbmeb-864	238	38	and	and	CCONJ
ajbmeb-864	239	1	the	the	DET
ajbmeb-864	239	2	opportunities	opportunity	NOUN
ajbmeb-864	239	3	available	available	ADJ
ajbmeb-864	239	4	to	to	ADP
ajbmeb-864	239	5	the	the	DET
ajbmeb-864	239	6	management	management	NOUN
ajbmeb-864	239	7	of	of	ADP
ajbmeb-864	239	8	the	the	DET
ajbmeb-864	239	9	enterprise	enterprise	NOUN
ajbmeb-864	239	10	to	to	PART
ajbmeb-864	239	11	practice	practice	VERB
ajbmeb-864	239	12	them	they	PRON
ajbmeb-864	239	13	.	.	PUNCT
ajbmeb-864	240	1	3	3	X
ajbmeb-864	240	2	.	.	X
ajbmeb-864	240	3	through	through	ADP
ajbmeb-864	240	4	previous	previous	ADJ
ajbmeb-864	240	5	studies	study	NOUN
ajbmeb-864	240	6	,	,	PUNCT
ajbmeb-864	240	7	it	it	PRON
ajbmeb-864	240	8	appears	appear	VERB
ajbmeb-864	240	9	that	that	SCONJ
ajbmeb-864	240	10	there	there	PRON
ajbmeb-864	240	11	is	be	VERB
ajbmeb-864	240	12	a	a	DET
ajbmeb-864	240	13	clear	clear	ADJ
ajbmeb-864	240	14	and	and	CCONJ
ajbmeb-864	240	15	great	great	ADJ
ajbmeb-864	240	16	interest	interest	NOUN
ajbmeb-864	240	17	in	in	ADP
ajbmeb-864	240	18	the	the	DET
ajbmeb-864	240	19	countries	country	NOUN
ajbmeb-864	240	20	of	of	ADP
ajbmeb-864	240	21	the	the	DET
ajbmeb-864	240	22	world	world	NOUN
ajbmeb-864	240	23	about	about	ADP
ajbmeb-864	240	24	the	the	DET
ajbmeb-864	240	25	application	application	NOUN
ajbmeb-864	240	26	of	of	ADP
ajbmeb-864	240	27	corporate	corporate	ADJ
ajbmeb-864	240	28	governance	governance	NOUN
ajbmeb-864	240	29	principles	principle	NOUN
ajbmeb-864	240	30	,	,	PUNCT
ajbmeb-864	240	31	because	because	SCONJ
ajbmeb-864	240	32	of	of	ADP
ajbmeb-864	240	33	their	their	PRON
ajbmeb-864	240	34	importance	importance	NOUN
ajbmeb-864	240	35	in	in	ADP
ajbmeb-864	240	36	reducing	reduce	VERB
ajbmeb-864	240	37	financial	financial	ADJ
ajbmeb-864	240	38	and	and	CCONJ
ajbmeb-864	240	39	administrative	administrative	ADJ
ajbmeb-864	240	40	corruption	corruption	NOUN
ajbmeb-864	240	41	.	.	PUNCT
ajbmeb-864	241	1	4	4	X
ajbmeb-864	241	2	.	.	X
ajbmeb-864	241	3	creative	creative	ADJ
ajbmeb-864	241	4	accounting	accounting	NOUN
ajbmeb-864	241	5	is	be	AUX
ajbmeb-864	241	6	considered	consider	VERB
ajbmeb-864	241	7	unethical	unethical	ADJ
ajbmeb-864	241	8	behavior	behavior	NOUN
ajbmeb-864	241	9	,	,	PUNCT
ajbmeb-864	241	10	because	because	SCONJ
ajbmeb-864	241	11	of	of	ADP
ajbmeb-864	241	12	the	the	DET
ajbmeb-864	241	13	serious	serious	ADJ
ajbmeb-864	241	14	violations	violation	NOUN
ajbmeb-864	241	15	that	that	PRON
ajbmeb-864	241	16	accountants	accountant	NOUN
ajbmeb-864	241	17	pursue	pursue	VERB
ajbmeb-864	241	18	in	in	ADP
ajbmeb-864	241	19	their	their	PRON
ajbmeb-864	241	20	profession	profession	NOUN
ajbmeb-864	241	21	,	,	PUNCT
ajbmeb-864	241	22	in	in	ADP
ajbmeb-864	241	23	order	order	NOUN
ajbmeb-864	241	24	to	to	PART
ajbmeb-864	241	25	achieve	achieve	VERB
ajbmeb-864	241	26	certain	certain	ADJ
ajbmeb-864	241	27	goals	goal	NOUN
ajbmeb-864	241	28	and	and	CCONJ
ajbmeb-864	241	29	objectives	objective	NOUN
ajbmeb-864	241	30	for	for	ADP
ajbmeb-864	241	31	benefit	benefit	NOUN
ajbmeb-864	241	32	of	of	ADP
ajbmeb-864	241	33	particular	particular	ADJ
ajbmeb-864	241	34	group	group	NOUN
ajbmeb-864	241	35	on	on	ADP
ajbmeb-864	241	36	account	account	NOUN
ajbmeb-864	241	37	of	of	ADP
ajbmeb-864	241	38	the	the	DET
ajbmeb-864	241	39	rest	rest	NOUN
ajbmeb-864	241	40	of	of	ADP
ajbmeb-864	241	41	the	the	DET
ajbmeb-864	241	42	groups	group	NOUN
ajbmeb-864	241	43	.	.	PUNCT
ajbmeb-864	242	1	in	in	ADP
ajbmeb-864	242	2	other	other	ADJ
ajbmeb-864	242	3	words	word	NOUN
ajbmeb-864	242	4	,	,	PUNCT
ajbmeb-864	242	5	it	it	PRON
ajbmeb-864	242	6	can	can	AUX
ajbmeb-864	242	7	be	be	AUX
ajbmeb-864	242	8	said	say	VERB
ajbmeb-864	242	9	that	that	SCONJ
ajbmeb-864	242	10	the	the	DET
ajbmeb-864	242	11	ethical	ethical	ADJ
ajbmeb-864	242	12	american	american	ADJ
ajbmeb-864	242	13	journal	journal	PROPN
ajbmeb-864	242	14	of	of	ADP
ajbmeb-864	242	15	business	business	NOUN
ajbmeb-864	242	16	management	management	NOUN
ajbmeb-864	242	17	,	,	PUNCT
ajbmeb-864	242	18	economics	economic	NOUN
ajbmeb-864	242	19	and	and	CCONJ
ajbmeb-864	242	20	banking	banking	NOUN
ajbmeb-864	242	21	volume	volume	NOUN
ajbmeb-864	242	22	12	12	NUM
ajbmeb-864	242	23	may	may	PROPN
ajbmeb-864	242	24	,	,	PUNCT
ajbmeb-864	242	25	2023	2023	NUM
ajbmeb-864	242	26	p	p	NOUN
ajbmeb-864	242	27	a	a	DET
ajbmeb-864	242	28	g	g	NOUN
ajbmeb-864	242	29	e	e	NOUN
ajbmeb-864	242	30	|	|	ADV
ajbmeb-864	242	31	183	183	NUM
ajbmeb-864	242	32	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-864	242	33	dimensions	dimension	NOUN
ajbmeb-864	242	34	of	of	ADP
ajbmeb-864	242	35	creative	creative	ADJ
ajbmeb-864	242	36	accounting	accounting	NOUN
ajbmeb-864	242	37	contradict	contradict	VERB
ajbmeb-864	242	38	the	the	DET
ajbmeb-864	242	39	rules	rule	NOUN
ajbmeb-864	242	40	and	and	CCONJ
ajbmeb-864	242	41	ethics	ethic	NOUN
ajbmeb-864	242	42	of	of	ADP
ajbmeb-864	242	43	the	the	DET
ajbmeb-864	242	44	accounting	accounting	NOUN
ajbmeb-864	242	45	profession	profession	NOUN
ajbmeb-864	242	46	,	,	PUNCT
ajbmeb-864	242	47	which	which	PRON
ajbmeb-864	242	48	constitutes	constitute	VERB
ajbmeb-864	242	49	dangerous	dangerous	ADJ
ajbmeb-864	242	50	to	to	ADP
ajbmeb-864	242	51	the	the	DET
ajbmeb-864	242	52	future	future	NOUN
ajbmeb-864	242	53	of	of	ADP
ajbmeb-864	242	54	the	the	DET
ajbmeb-864	242	55	accounting	accounting	NOUN
ajbmeb-864	242	56	profession	profession	NOUN
ajbmeb-864	242	57	.	.	PUNCT
ajbmeb-864	243	1	5	5	X
ajbmeb-864	243	2	.	.	X
ajbmeb-864	243	3	the	the	DET
ajbmeb-864	243	4	process	process	NOUN
ajbmeb-864	243	5	of	of	ADP
ajbmeb-864	243	6	eliminating	eliminate	VERB
ajbmeb-864	243	7	creative	creative	ADJ
ajbmeb-864	243	8	accounting	accounting	NOUN
ajbmeb-864	243	9	practices	practice	NOUN
ajbmeb-864	243	10	is	be	AUX
ajbmeb-864	243	11	a	a	DET
ajbmeb-864	243	12	difficult	difficult	ADJ
ajbmeb-864	243	13	and	and	CCONJ
ajbmeb-864	243	14	complex	complex	ADJ
ajbmeb-864	243	15	job	job	NOUN
ajbmeb-864	243	16	,	,	PUNCT
ajbmeb-864	243	17	but	but	CCONJ
ajbmeb-864	243	18	it	it	PRON
ajbmeb-864	243	19	is	be	AUX
ajbmeb-864	243	20	possible	possible	ADJ
ajbmeb-864	243	21	.	.	PUNCT
ajbmeb-864	244	1	therefore	therefore	ADV
ajbmeb-864	244	2	,	,	PUNCT
ajbmeb-864	244	3	enhancing	enhance	VERB
ajbmeb-864	244	4	the	the	DET
ajbmeb-864	244	5	role	role	NOUN
ajbmeb-864	244	6	of	of	ADP
ajbmeb-864	244	7	accounting	accounting	NOUN
ajbmeb-864	244	8	mechanisms	mechanism	NOUN
ajbmeb-864	244	9	for	for	ADP
ajbmeb-864	244	10	governance	governance	NOUN
ajbmeb-864	244	11	helps	help	VERB
ajbmeb-864	244	12	greatly	greatly	ADV
ajbmeb-864	244	13	in	in	ADP
ajbmeb-864	244	14	revealing	reveal	VERB
ajbmeb-864	244	15	those	those	DET
ajbmeb-864	244	16	practices	practice	NOUN
ajbmeb-864	244	17	because	because	SCONJ
ajbmeb-864	244	18	there	there	PRON
ajbmeb-864	244	19	is	be	VERB
ajbmeb-864	244	20	a	a	DET
ajbmeb-864	244	21	close	close	ADJ
ajbmeb-864	244	22	link	link	NOUN
ajbmeb-864	244	23	between	between	ADP
ajbmeb-864	244	24	the	the	DET
ajbmeb-864	244	25	accounting	accounting	NOUN
ajbmeb-864	244	26	mechanisms	mechanism	NOUN
ajbmeb-864	244	27	of	of	ADP
ajbmeb-864	244	28	governance	governance	NOUN
ajbmeb-864	244	29	and	and	CCONJ
ajbmeb-864	244	30	the	the	DET
ajbmeb-864	244	31	quality	quality	NOUN
ajbmeb-864	244	32	of	of	ADP
ajbmeb-864	244	33	financial	financial	ADJ
ajbmeb-864	244	34	reports	report	NOUN
ajbmeb-864	244	35	and	and	CCONJ
ajbmeb-864	244	36	the	the	DET
ajbmeb-864	244	37	effectiveness	effectiveness	NOUN
ajbmeb-864	244	38	of	of	ADP
ajbmeb-864	244	39	the	the	DET
ajbmeb-864	244	40	control	control	NOUN
ajbmeb-864	244	41	process	process	NOUN
ajbmeb-864	244	42	.	.	PUNCT
ajbmeb-864	245	1	6	6	X
ajbmeb-864	245	2	.	.	X
ajbmeb-864	245	3	the	the	DET
ajbmeb-864	245	4	audit	audit	NOUN
ajbmeb-864	245	5	committee	committee	NOUN
ajbmeb-864	245	6	is	be	AUX
ajbmeb-864	245	7	one	one	NUM
ajbmeb-864	245	8	of	of	ADP
ajbmeb-864	245	9	the	the	DET
ajbmeb-864	245	10	most	most	ADV
ajbmeb-864	245	11	important	important	ADJ
ajbmeb-864	245	12	mechanisms	mechanism	NOUN
ajbmeb-864	245	13	for	for	ADP
ajbmeb-864	245	14	implementing	implement	VERB
ajbmeb-864	245	15	corporate	corporate	ADJ
ajbmeb-864	245	16	governance	governance	NOUN
ajbmeb-864	245	17	because	because	SCONJ
ajbmeb-864	245	18	of	of	ADP
ajbmeb-864	245	19	its	its	PRON
ajbmeb-864	245	20	effective	effective	ADJ
ajbmeb-864	245	21	and	and	CCONJ
ajbmeb-864	245	22	coordinated	coordinated	ADJ
ajbmeb-864	245	23	role	role	NOUN
ajbmeb-864	245	24	with	with	ADP
ajbmeb-864	245	25	the	the	DET
ajbmeb-864	245	26	relevant	relevant	ADJ
ajbmeb-864	245	27	governance	governance	NOUN
ajbmeb-864	245	28	parties	party	NOUN
ajbmeb-864	245	29	(	(	PUNCT
ajbmeb-864	245	30	the	the	DET
ajbmeb-864	245	31	board	board	NOUN
ajbmeb-864	245	32	of	of	ADP
ajbmeb-864	245	33	directors	director	NOUN
ajbmeb-864	245	34	,	,	PUNCT
ajbmeb-864	245	35	the	the	DET
ajbmeb-864	245	36	internal	internal	ADJ
ajbmeb-864	245	37	auditor	auditor	NOUN
ajbmeb-864	245	38	,	,	PUNCT
ajbmeb-864	245	39	the	the	DET
ajbmeb-864	245	40	external	external	ADJ
ajbmeb-864	245	41	auditor	auditor	NOUN
ajbmeb-864	245	42	,	,	PUNCT
ajbmeb-864	245	43	shareholders	shareholder	NOUN
ajbmeb-864	245	44	and	and	CCONJ
ajbmeb-864	245	45	other	other	ADJ
ajbmeb-864	245	46	interested	interested	ADJ
ajbmeb-864	245	47	parties	party	NOUN
ajbmeb-864	245	48	)	)	PUNCT
ajbmeb-864	245	49	,	,	PUNCT
ajbmeb-864	245	50	but	but	CCONJ
ajbmeb-864	245	51	it	it	PRON
ajbmeb-864	245	52	can	can	AUX
ajbmeb-864	245	53	not	not	PART
ajbmeb-864	245	54	alone	alone	ADV
ajbmeb-864	245	55	control	control	VERB
ajbmeb-864	245	56	the	the	DET
ajbmeb-864	245	57	performance	performance	NOUN
ajbmeb-864	245	58	of	of	ADP
ajbmeb-864	245	59	the	the	DET
ajbmeb-864	245	60	company	company	NOUN
ajbmeb-864	245	61	and	and	CCONJ
ajbmeb-864	245	62	activate	activate	VERB
ajbmeb-864	245	63	its	its	PRON
ajbmeb-864	245	64	role	role	NOUN
ajbmeb-864	245	65	unless	unless	SCONJ
ajbmeb-864	245	66	there	there	PRON
ajbmeb-864	245	67	is	be	VERB
ajbmeb-864	245	68	a	a	DET
ajbmeb-864	245	69	conviction	conviction	NOUN
ajbmeb-864	245	70	from	from	ADP
ajbmeb-864	245	71	the	the	DET
ajbmeb-864	245	72	board	board	NOUN
ajbmeb-864	245	73	of	of	ADP
ajbmeb-864	245	74	directors	director	NOUN
ajbmeb-864	245	75	of	of	ADP
ajbmeb-864	245	76	its	its	PRON
ajbmeb-864	245	77	importance	importance	NOUN
ajbmeb-864	245	78	,	,	PUNCT
ajbmeb-864	245	79	as	as	SCONJ
ajbmeb-864	245	80	it	it	PRON
ajbmeb-864	245	81	represents	represent	VERB
ajbmeb-864	245	82	an	an	DET
ajbmeb-864	245	83	essential	essential	ADJ
ajbmeb-864	245	84	pillar	pillar	NOUN
ajbmeb-864	245	85	of	of	ADP
ajbmeb-864	245	86	the	the	DET
ajbmeb-864	245	87	supervision	supervision	NOUN
ajbmeb-864	245	88	and	and	CCONJ
ajbmeb-864	245	89	audit	audit	NOUN
ajbmeb-864	245	90	process	process	NOUN
ajbmeb-864	245	91	and	and	CCONJ
ajbmeb-864	245	92	does	do	AUX
ajbmeb-864	245	93	not	not	PART
ajbmeb-864	245	94	represent	represent	VERB
ajbmeb-864	245	95	the	the	DET
ajbmeb-864	245	96	audit	audit	NOUN
ajbmeb-864	245	97	process	process	NOUN
ajbmeb-864	245	98	as	as	ADP
ajbmeb-864	245	99	a	a	DET
ajbmeb-864	245	100	whole	whole	NOUN
ajbmeb-864	245	101	.	.	PUNCT
ajbmeb-864	246	1	7	7	X
ajbmeb-864	246	2	.	.	X
ajbmeb-864	246	3	the	the	DET
ajbmeb-864	246	4	application	application	NOUN
ajbmeb-864	246	5	of	of	ADP
ajbmeb-864	246	6	corporate	corporate	ADJ
ajbmeb-864	246	7	governance	governance	NOUN
ajbmeb-864	246	8	principles	principle	NOUN
ajbmeb-864	246	9	in	in	ADP
ajbmeb-864	246	10	iraqi	iraqi	ADJ
ajbmeb-864	246	11	companies	company	NOUN
ajbmeb-864	246	12	limits	limit	VERB
ajbmeb-864	246	13	the	the	DET
ajbmeb-864	246	14	practice	practice	NOUN
ajbmeb-864	246	15	of	of	ADP
ajbmeb-864	246	16	creative	creative	ADJ
ajbmeb-864	246	17	accounting	accounting	NOUN
ajbmeb-864	246	18	methods	method	NOUN
ajbmeb-864	246	19	,	,	PUNCT
ajbmeb-864	246	20	by	by	ADP
ajbmeb-864	246	21	activating	activate	VERB
ajbmeb-864	246	22	the	the	DET
ajbmeb-864	246	23	control	control	NOUN
ajbmeb-864	246	24	and	and	CCONJ
ajbmeb-864	246	25	accountability	accountability	NOUN
ajbmeb-864	246	26	processes	process	NOUN
ajbmeb-864	246	27	trained	train	VERB
ajbmeb-864	246	28	by	by	ADP
ajbmeb-864	246	29	each	each	PRON
ajbmeb-864	246	30	of	of	ADP
ajbmeb-864	246	31	the	the	DET
ajbmeb-864	246	32	shareholders	shareholder	NOUN
ajbmeb-864	246	33	and	and	CCONJ
ajbmeb-864	246	34	stakeholders	stakeholder	NOUN
ajbmeb-864	246	35	in	in	ADP
ajbmeb-864	246	36	the	the	DET
ajbmeb-864	246	37	company	company	NOUN
ajbmeb-864	246	38	,	,	PUNCT
ajbmeb-864	246	39	which	which	PRON
ajbmeb-864	246	40	is	be	AUX
ajbmeb-864	246	41	positively	positively	ADV
ajbmeb-864	246	42	reflected	reflect	VERB
ajbmeb-864	246	43	on	on	ADP
ajbmeb-864	246	44	the	the	DET
ajbmeb-864	246	45	principle	principle	NOUN
ajbmeb-864	246	46	of	of	ADP
ajbmeb-864	246	47	disclosure	disclosure	NOUN
ajbmeb-864	246	48	and	and	CCONJ
ajbmeb-864	246	49	transparency	transparency	NOUN
ajbmeb-864	246	50	,	,	PUNCT
ajbmeb-864	246	51	which	which	PRON
ajbmeb-864	246	52	in	in	ADP
ajbmeb-864	246	53	turn	turn	NOUN
ajbmeb-864	246	54	supports	support	VERB
ajbmeb-864	246	55	the	the	DET
ajbmeb-864	246	56	degree	degree	NOUN
ajbmeb-864	246	57	of	of	ADP
ajbmeb-864	246	58	confidence	confidence	NOUN
ajbmeb-864	246	59	and	and	CCONJ
ajbmeb-864	246	60	credibility	credibility	NOUN
ajbmeb-864	246	61	in	in	ADP
ajbmeb-864	246	62	the	the	DET
ajbmeb-864	246	63	financial	financial	ADJ
ajbmeb-864	246	64	statements	statement	NOUN
ajbmeb-864	246	65	.	.	PUNCT
ajbmeb-864	247	1	8	8	X
ajbmeb-864	247	2	.	.	PUNCT
ajbmeb-864	248	1	the	the	DET
ajbmeb-864	248	2	board	board	NOUN
ajbmeb-864	248	3	of	of	ADP
ajbmeb-864	248	4	directors	director	NOUN
ajbmeb-864	248	5	plays	play	VERB
ajbmeb-864	248	6	a	a	DET
ajbmeb-864	248	7	main	main	ADJ
ajbmeb-864	248	8	role	role	NOUN
ajbmeb-864	248	9	.	.	PUNCT
ajbmeb-864	249	1	whatever	whatever	DET
ajbmeb-864	249	2	as	as	ADP
ajbmeb-864	249	3	one	one	NUM
ajbmeb-864	249	4	of	of	ADP
ajbmeb-864	249	5	the	the	DET
ajbmeb-864	249	6	governance	governance	NOUN
ajbmeb-864	249	7	mechanisms	mechanism	NOUN
ajbmeb-864	249	8	,	,	PUNCT
ajbmeb-864	249	9	through	through	ADP
ajbmeb-864	249	10	its	its	PRON
ajbmeb-864	249	11	involvement	involvement	NOUN
ajbmeb-864	249	12	,	,	PUNCT
ajbmeb-864	249	13	which	which	PRON
ajbmeb-864	249	14	qualifies	qualify	VERB
ajbmeb-864	249	15	them	they	PRON
ajbmeb-864	249	16	to	to	PART
ajbmeb-864	249	17	deal	deal	VERB
ajbmeb-864	249	18	with	with	ADP
ajbmeb-864	249	19	different	different	ADJ
ajbmeb-864	249	20	aspects	aspect	NOUN
ajbmeb-864	249	21	of	of	ADP
ajbmeb-864	249	22	the	the	DET
ajbmeb-864	249	23	activity	activity	NOUN
ajbmeb-864	249	24	and	and	CCONJ
ajbmeb-864	249	25	the	the	DET
ajbmeb-864	249	26	ability	ability	NOUN
ajbmeb-864	249	27	to	to	PART
ajbmeb-864	249	28	follow	follow	VERB
ajbmeb-864	249	29	up	up	ADP
ajbmeb-864	249	30	and	and	CCONJ
ajbmeb-864	249	31	hold	hold	VERB
ajbmeb-864	249	32	the	the	DET
ajbmeb-864	249	33	executive	executive	ADJ
ajbmeb-864	249	34	management	management	NOUN
ajbmeb-864	249	35	accountable	accountable	ADJ
ajbmeb-864	249	36	,	,	PUNCT
ajbmeb-864	249	37	in	in	ADP
ajbmeb-864	249	38	addition	addition	NOUN
ajbmeb-864	249	39	the	the	DET
ajbmeb-864	249	40	committees	committee	NOUN
ajbmeb-864	249	41	created	create	VERB
ajbmeb-864	249	42	by	by	ADP
ajbmeb-864	249	43	the	the	DET
ajbmeb-864	249	44	council	council	NOUN
ajbmeb-864	249	45	and	and	CCONJ
ajbmeb-864	249	46	that	that	PRON
ajbmeb-864	249	47	ensures	ensure	VERB
ajbmeb-864	249	48	the	the	DET
ajbmeb-864	249	49	safe	safe	ADJ
ajbmeb-864	249	50	,	,	PUNCT
ajbmeb-864	249	51	sound	sound	ADJ
ajbmeb-864	249	52	,	,	PUNCT
ajbmeb-864	249	53	and	and	CCONJ
ajbmeb-864	249	54	efficient	efficient	ADJ
ajbmeb-864	249	55	conduct	conduct	NOUN
ajbmeb-864	249	56	of	of	ADP
ajbmeb-864	249	57	the	the	DET
ajbmeb-864	249	58	company	company	NOUN
ajbmeb-864	249	59	's	's	PART
ajbmeb-864	249	60	business	business	NOUN
ajbmeb-864	249	61	.	.	PUNCT
ajbmeb-864	250	1	9	9	X
ajbmeb-864	250	2	.	.	X
ajbmeb-864	250	3	internal	internal	ADJ
ajbmeb-864	250	4	audit	audit	NOUN
ajbmeb-864	250	5	has	have	VERB
ajbmeb-864	250	6	a	a	DET
ajbmeb-864	250	7	significant	significant	ADJ
ajbmeb-864	250	8	impact	impact	NOUN
ajbmeb-864	250	9	on	on	ADP
ajbmeb-864	250	10	limiting	limit	VERB
ajbmeb-864	250	11	creative	creative	ADJ
ajbmeb-864	250	12	accounting	accounting	NOUN
ajbmeb-864	250	13	practices	practice	NOUN
ajbmeb-864	250	14	because	because	SCONJ
ajbmeb-864	250	15	of	of	ADP
ajbmeb-864	250	16	its	its	PRON
ajbmeb-864	250	17	role	role	NOUN
ajbmeb-864	250	18	in	in	ADP
ajbmeb-864	250	19	developing	develop	VERB
ajbmeb-864	250	20	and	and	CCONJ
ajbmeb-864	250	21	improving	improve	VERB
ajbmeb-864	250	22	internal	internal	ADJ
ajbmeb-864	250	23	control	control	NOUN
ajbmeb-864	250	24	systems	system	NOUN
ajbmeb-864	250	25	to	to	PART
ajbmeb-864	250	26	enhance	enhance	VERB
ajbmeb-864	250	27	their	their	PRON
ajbmeb-864	250	28	resistance	resistance	NOUN
ajbmeb-864	250	29	to	to	ADP
ajbmeb-864	250	30	pressures	pressure	NOUN
ajbmeb-864	250	31	of	of	ADP
ajbmeb-864	250	32	management	management	NOUN
ajbmeb-864	250	33	interventions	intervention	NOUN
ajbmeb-864	250	34	in	in	ADP
ajbmeb-864	250	35	the	the	DET
ajbmeb-864	250	36	audit	audit	NOUN
ajbmeb-864	250	37	process	process	NOUN
ajbmeb-864	250	38	.	.	PUNCT
ajbmeb-864	251	1	10	10	NUM
ajbmeb-864	251	2	.	.	PUNCT
ajbmeb-864	252	1	the	the	DET
ajbmeb-864	252	2	audit	audit	NOUN
ajbmeb-864	252	3	committees	committee	NOUN
ajbmeb-864	252	4	carrying	carry	VERB
ajbmeb-864	252	5	out	out	ADP
ajbmeb-864	252	6	their	their	PRON
ajbmeb-864	252	7	duties	duty	NOUN
ajbmeb-864	252	8	related	relate	VERB
ajbmeb-864	252	9	to	to	ADP
ajbmeb-864	252	10	the	the	DET
ajbmeb-864	252	11	supervision	supervision	NOUN
ajbmeb-864	252	12	and	and	CCONJ
ajbmeb-864	252	13	control	control	NOUN
ajbmeb-864	252	14	of	of	ADP
ajbmeb-864	252	15	financial	financial	ADJ
ajbmeb-864	252	16	reports	report	NOUN
ajbmeb-864	252	17	,	,	PUNCT
ajbmeb-864	252	18	the	the	DET
ajbmeb-864	252	19	examination	examination	NOUN
ajbmeb-864	252	20	and	and	CCONJ
ajbmeb-864	252	21	evaluation	evaluation	NOUN
ajbmeb-864	252	22	of	of	ADP
ajbmeb-864	252	23	the	the	DET
ajbmeb-864	252	24	internal	internal	ADJ
ajbmeb-864	252	25	control	control	NOUN
ajbmeb-864	252	26	system	system	NOUN
ajbmeb-864	252	27	,	,	PUNCT
ajbmeb-864	252	28	and	and	CCONJ
ajbmeb-864	252	29	the	the	DET
ajbmeb-864	252	30	coordination	coordination	NOUN
ajbmeb-864	252	31	between	between	ADP
ajbmeb-864	252	32	the	the	DET
ajbmeb-864	252	33	internal	internal	ADJ
ajbmeb-864	252	34	audit	audit	NOUN
ajbmeb-864	252	35	,	,	PUNCT
ajbmeb-864	252	36	the	the	DET
ajbmeb-864	252	37	board	board	NOUN
ajbmeb-864	252	38	of	of	ADP
ajbmeb-864	252	39	directors	director	NOUN
ajbmeb-864	252	40	and	and	CCONJ
ajbmeb-864	252	41	the	the	DET
ajbmeb-864	252	42	external	external	ADJ
ajbmeb-864	252	43	audit	audit	NOUN
ajbmeb-864	252	44	,	,	PUNCT
ajbmeb-864	252	45	made	make	VERB
ajbmeb-864	252	46	it	it	PRON
ajbmeb-864	252	47	one	one	NUM
ajbmeb-864	252	48	of	of	ADP
ajbmeb-864	252	49	the	the	DET
ajbmeb-864	252	50	most	most	ADV
ajbmeb-864	252	51	important	important	ADJ
ajbmeb-864	252	52	mechanisms	mechanism	NOUN
ajbmeb-864	252	53	of	of	ADP
ajbmeb-864	252	54	governance	governance	NOUN
ajbmeb-864	252	55	,	,	PUNCT
ajbmeb-864	252	56	as	as	SCONJ
ajbmeb-864	252	57	it	it	PRON
ajbmeb-864	252	58	has	have	VERB
ajbmeb-864	252	59	an	an	DET
ajbmeb-864	252	60	active	active	ADJ
ajbmeb-864	252	61	role	role	NOUN
ajbmeb-864	252	62	in	in	ADP
ajbmeb-864	252	63	managing	manage	VERB
ajbmeb-864	252	64	risks	risk	NOUN
ajbmeb-864	252	65	and	and	CCONJ
ajbmeb-864	252	66	limiting	limit	VERB
ajbmeb-864	252	67	creative	creative	ADJ
ajbmeb-864	252	68	accounting	accounting	NOUN
ajbmeb-864	252	69	practices	practice	NOUN
ajbmeb-864	252	70	.	.	PUNCT
ajbmeb-864	253	1	11.the	11.the	PRON
ajbmeb-864	253	2	external	external	ADJ
ajbmeb-864	253	3	audit	audit	NOUN
ajbmeb-864	253	4	plays	play	VERB
ajbmeb-864	253	5	a	a	DET
ajbmeb-864	253	6	major	major	ADJ
ajbmeb-864	253	7	role	role	NOUN
ajbmeb-864	253	8	in	in	ADP
ajbmeb-864	253	9	limiting	limit	VERB
ajbmeb-864	253	10	creative	creative	ADJ
ajbmeb-864	253	11	accounting	accounting	NOUN
ajbmeb-864	253	12	practices	practice	NOUN
ajbmeb-864	253	13	,	,	PUNCT
ajbmeb-864	253	14	through	through	ADP
ajbmeb-864	253	15	its	its	PRON
ajbmeb-864	253	16	followup	followup	NOUN
ajbmeb-864	253	17	to	to	ADP
ajbmeb-864	253	18	the	the	DET
ajbmeb-864	253	19	company	company	NOUN
ajbmeb-864	253	20	’s	’s	PART
ajbmeb-864	253	21	board	board	NOUN
ajbmeb-864	253	22	of	of	ADP
ajbmeb-864	253	23	directors	director	NOUN
ajbmeb-864	253	24	in	in	ADP
ajbmeb-864	253	25	achieving	achieve	VERB
ajbmeb-864	253	26	its	its	PRON
ajbmeb-864	253	27	objectives	objective	NOUN
ajbmeb-864	253	28	,	,	PUNCT
ajbmeb-864	253	29	disclosing	disclose	VERB
ajbmeb-864	253	30	the	the	DET
ajbmeb-864	253	31	material	material	ADJ
ajbmeb-864	253	32	events	event	NOUN
ajbmeb-864	253	33	affecting	affect	VERB
ajbmeb-864	253	34	the	the	DET
ajbmeb-864	253	35	financial	financial	ADJ
ajbmeb-864	253	36	position	position	NOUN
ajbmeb-864	253	37	and	and	CCONJ
ajbmeb-864	253	38	the	the	DET
ajbmeb-864	253	39	nature	nature	NOUN
ajbmeb-864	253	40	and	and	CCONJ
ajbmeb-864	253	41	impact	impact	NOUN
ajbmeb-864	253	42	of	of	ADP
ajbmeb-864	253	43	the	the	DET
ajbmeb-864	253	44	risks	risk	NOUN
ajbmeb-864	253	45	it	it	PRON
ajbmeb-864	253	46	faces	face	VERB
ajbmeb-864	253	47	,	,	PUNCT
ajbmeb-864	253	48	and	and	CCONJ
ajbmeb-864	253	49	ensuring	ensure	VERB
ajbmeb-864	253	50	the	the	DET
ajbmeb-864	253	51	quality	quality	NOUN
ajbmeb-864	253	52	of	of	ADP
ajbmeb-864	253	53	internal	internal	ADJ
ajbmeb-864	253	54	control	control	NOUN
ajbmeb-864	253	55	performance	performance	NOUN
ajbmeb-864	253	56	to	to	PART
ajbmeb-864	253	57	increase	increase	VERB
ajbmeb-864	253	58	its	its	PRON
ajbmeb-864	253	59	effectiveness	effectiveness	NOUN
ajbmeb-864	253	60	in	in	ADP
ajbmeb-864	253	61	risk	risk	NOUN
ajbmeb-864	253	62	management	management	NOUN
ajbmeb-864	253	63	and	and	CCONJ
ajbmeb-864	253	64	control	control	NOUN
ajbmeb-864	253	65	.	.	PUNCT
ajbmeb-864	254	1	to	to	PART
ajbmeb-864	254	2	ensure	ensure	VERB
ajbmeb-864	254	3	the	the	DET
ajbmeb-864	254	4	integrity	integrity	NOUN
ajbmeb-864	254	5	of	of	ADP
ajbmeb-864	254	6	the	the	DET
ajbmeb-864	254	7	accounting	accounting	NOUN
ajbmeb-864	254	8	and	and	CCONJ
ajbmeb-864	254	9	auditing	auditing	NOUN
ajbmeb-864	254	10	processes	process	NOUN
ajbmeb-864	254	11	in	in	ADP
ajbmeb-864	254	12	the	the	DET
ajbmeb-864	254	13	company	company	NOUN
ajbmeb-864	254	14	and	and	CCONJ
ajbmeb-864	254	15	the	the	DET
ajbmeb-864	254	16	truthfulness	truthfulness	ADJ
ajbmeb-864	254	17	and	and	CCONJ
ajbmeb-864	254	18	fairness	fairness	NOUN
ajbmeb-864	254	19	of	of	ADP
ajbmeb-864	254	20	the	the	DET
ajbmeb-864	254	21	financial	financial	ADJ
ajbmeb-864	254	22	statements	statement	NOUN
ajbmeb-864	254	23	.	.	PUNCT
ajbmeb-864	255	1	12.governance	12.governance	NUM
ajbmeb-864	255	2	mechanisms	mechanism	NOUN
ajbmeb-864	255	3	play	play	VERB
ajbmeb-864	255	4	a	a	DET
ajbmeb-864	255	5	prominent	prominent	ADJ
ajbmeb-864	255	6	role	role	NOUN
ajbmeb-864	255	7	in	in	ADP
ajbmeb-864	255	8	limiting	limit	VERB
ajbmeb-864	255	9	creative	creative	ADJ
ajbmeb-864	255	10	accounting	accounting	NOUN
ajbmeb-864	255	11	practices	practice	NOUN
ajbmeb-864	255	12	,	,	PUNCT
ajbmeb-864	255	13	except	except	SCONJ
ajbmeb-864	255	14	for	for	ADP
ajbmeb-864	255	15	the	the	DET
ajbmeb-864	255	16	legal	legal	ADJ
ajbmeb-864	255	17	environment	environment	NOUN
ajbmeb-864	255	18	.	.	PUNCT
ajbmeb-864	256	1	iraqi	iraqi	ADJ
ajbmeb-864	256	2	laws	law	NOUN
ajbmeb-864	256	3	have	have	AUX
ajbmeb-864	256	4	not	not	PART
ajbmeb-864	256	5	yet	yet	ADV
ajbmeb-864	256	6	issued	issue	VERB
ajbmeb-864	256	7	a	a	DET
ajbmeb-864	256	8	clear	clear	ADJ
ajbmeb-864	256	9	guide	guide	NOUN
ajbmeb-864	256	10	to	to	ADP
ajbmeb-864	256	11	governance	governance	NOUN
ajbmeb-864	256	12	.	.	PUNCT
ajbmeb-864	257	1	second	second	ADJ
ajbmeb-864	257	2	:	:	PUNCT
ajbmeb-864	257	3	recommendations	recommendation	NOUN
ajbmeb-864	257	4	.	.	PUNCT
ajbmeb-864	258	1	in	in	ADP
ajbmeb-864	258	2	light	light	NOUN
ajbmeb-864	258	3	of	of	ADP
ajbmeb-864	258	4	the	the	DET
ajbmeb-864	258	5	conclusions	conclusion	NOUN
ajbmeb-864	258	6	that	that	PRON
ajbmeb-864	258	7	have	have	AUX
ajbmeb-864	258	8	been	be	AUX
ajbmeb-864	258	9	reached	reach	VERB
ajbmeb-864	258	10	,	,	PUNCT
ajbmeb-864	258	11	the	the	DET
ajbmeb-864	258	12	researcher	researcher	NOUN
ajbmeb-864	258	13	makes	make	VERB
ajbmeb-864	258	14	the	the	DET
ajbmeb-864	258	15	following	follow	VERB
ajbmeb-864	258	16	recommendations	recommendation	NOUN
ajbmeb-864	258	17	:	:	PUNCT
ajbmeb-864	258	18	1.researchers	1.researchers	NUM
ajbmeb-864	258	19	,	,	PUNCT
ajbmeb-864	258	20	professionals	professional	NOUN
ajbmeb-864	258	21	,	,	PUNCT
ajbmeb-864	258	22	and	and	CCONJ
ajbmeb-864	258	23	those	those	PRON
ajbmeb-864	258	24	interested	interested	ADJ
ajbmeb-864	258	25	should	should	AUX
ajbmeb-864	258	26	pay	pay	VERB
ajbmeb-864	258	27	more	more	ADJ
ajbmeb-864	258	28	attention	attention	NOUN
ajbmeb-864	258	29	and	and	CCONJ
ajbmeb-864	258	30	introduce	introduce	VERB
ajbmeb-864	258	31	the	the	DET
ajbmeb-864	258	32	importance	importance	NOUN
ajbmeb-864	258	33	of	of	ADP
ajbmeb-864	258	34	the	the	DET
ajbmeb-864	258	35	issue	issue	NOUN
ajbmeb-864	258	36	of	of	ADP
ajbmeb-864	258	37	corporate	corporate	ADJ
ajbmeb-864	258	38	governance	governance	NOUN
ajbmeb-864	258	39	and	and	CCONJ
ajbmeb-864	258	40	its	its	PRON
ajbmeb-864	258	41	principles	principle	NOUN
ajbmeb-864	258	42	,	,	PUNCT
ajbmeb-864	258	43	objectives	objective	NOUN
ajbmeb-864	258	44	and	and	CCONJ
ajbmeb-864	258	45	positives	positive	NOUN
ajbmeb-864	258	46	at	at	ADP
ajbmeb-864	258	47	the	the	DET
ajbmeb-864	258	48	american	american	PROPN
ajbmeb-864	258	49	journal	journal	PROPN
ajbmeb-864	258	50	of	of	ADP
ajbmeb-864	258	51	business	business	NOUN
ajbmeb-864	258	52	management	management	NOUN
ajbmeb-864	258	53	,	,	PUNCT
ajbmeb-864	258	54	economics	economic	NOUN
ajbmeb-864	258	55	and	and	CCONJ
ajbmeb-864	258	56	banking	banking	NOUN
ajbmeb-864	258	57	volume	volume	NOUN
ajbmeb-864	258	58	12	12	NUM
ajbmeb-864	258	59	may	may	PROPN
ajbmeb-864	258	60	,	,	PUNCT
ajbmeb-864	258	61	2023	2023	NUM
ajbmeb-864	258	62	p	p	NOUN
ajbmeb-864	259	1	a	a	DET
ajbmeb-864	259	2	g	g	NOUN
ajbmeb-864	259	3	e	e	NOUN
ajbmeb-864	259	4	|	|	ADV
ajbmeb-864	259	5	184	184	NUM
ajbmeb-864	259	6	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-864	259	7	level	level	NOUN
ajbmeb-864	259	8	of	of	ADP
ajbmeb-864	259	9	companies	company	NOUN
ajbmeb-864	259	10	and	and	CCONJ
ajbmeb-864	259	11	at	at	ADP
ajbmeb-864	259	12	the	the	DET
ajbmeb-864	259	13	level	level	NOUN
ajbmeb-864	259	14	of	of	ADP
ajbmeb-864	259	15	the	the	DET
ajbmeb-864	259	16	country	country	NOUN
ajbmeb-864	259	17	,	,	PUNCT
ajbmeb-864	259	18	with	with	ADP
ajbmeb-864	259	19	an	an	DET
ajbmeb-864	259	20	emphasis	emphasis	NOUN
ajbmeb-864	259	21	on	on	ADP
ajbmeb-864	259	22	the	the	DET
ajbmeb-864	259	23	need	need	NOUN
ajbmeb-864	259	24	to	to	PART
ajbmeb-864	259	25	take	take	VERB
ajbmeb-864	259	26	their	their	PRON
ajbmeb-864	259	27	suggestions	suggestion	NOUN
ajbmeb-864	259	28	into	into	ADP
ajbmeb-864	259	29	consideration	consideration	NOUN
ajbmeb-864	259	30	to	to	PART
ajbmeb-864	259	31	help	help	VERB
ajbmeb-864	259	32	implement	implement	VERB
ajbmeb-864	259	33	good	good	ADJ
ajbmeb-864	259	34	and	and	CCONJ
ajbmeb-864	259	35	rational	rational	ADJ
ajbmeb-864	259	36	governance	governance	NOUN
ajbmeb-864	259	37	.	.	PUNCT
ajbmeb-864	260	1	2.subjecting	2.subjecte	VERB
ajbmeb-864	260	2	the	the	DET
ajbmeb-864	260	3	external	external	ADJ
ajbmeb-864	260	4	auditors	auditor	NOUN
ajbmeb-864	260	5	and	and	CCONJ
ajbmeb-864	260	6	their	their	PRON
ajbmeb-864	260	7	working	work	VERB
ajbmeb-864	260	8	methods	method	NOUN
ajbmeb-864	260	9	to	to	ADP
ajbmeb-864	260	10	a	a	DET
ajbmeb-864	260	11	continuous	continuous	ADJ
ajbmeb-864	260	12	evaluation	evaluation	NOUN
ajbmeb-864	260	13	process	process	NOUN
ajbmeb-864	260	14	to	to	PART
ajbmeb-864	260	15	identify	identify	VERB
ajbmeb-864	260	16	the	the	DET
ajbmeb-864	260	17	strengths	strength	NOUN
ajbmeb-864	260	18	and	and	CCONJ
ajbmeb-864	260	19	weaknesses	weakness	NOUN
ajbmeb-864	260	20	in	in	ADP
ajbmeb-864	260	21	their	their	PRON
ajbmeb-864	260	22	work	work	NOUN
ajbmeb-864	260	23	and	and	CCONJ
ajbmeb-864	260	24	working	work	VERB
ajbmeb-864	260	25	to	to	PART
ajbmeb-864	260	26	develop	develop	VERB
ajbmeb-864	260	27	their	their	PRON
ajbmeb-864	260	28	expertise	expertise	NOUN
ajbmeb-864	260	29	and	and	CCONJ
ajbmeb-864	260	30	skills	skill	NOUN
ajbmeb-864	260	31	in	in	ADP
ajbmeb-864	260	32	accessing	access	VERB
ajbmeb-864	260	33	modern	modern	ADJ
ajbmeb-864	260	34	auditing	auditing	NOUN
ajbmeb-864	260	35	methods	method	NOUN
ajbmeb-864	260	36	.	.	PUNCT
ajbmeb-864	261	1	3.it	3.it	NUM
ajbmeb-864	261	2	is	be	AUX
ajbmeb-864	261	3	necessary	necessary	ADJ
ajbmeb-864	261	4	for	for	ADP
ajbmeb-864	261	5	the	the	DET
ajbmeb-864	261	6	external	external	ADJ
ajbmeb-864	261	7	auditors	auditor	NOUN
ajbmeb-864	261	8	,	,	PUNCT
ajbmeb-864	261	9	when	when	SCONJ
ajbmeb-864	261	10	carrying	carry	VERB
ajbmeb-864	261	11	out	out	ADP
ajbmeb-864	261	12	the	the	DET
ajbmeb-864	261	13	audit	audit	NOUN
ajbmeb-864	261	14	process	process	NOUN
ajbmeb-864	261	15	,	,	PUNCT
ajbmeb-864	261	16	to	to	PART
ajbmeb-864	261	17	give	give	VERB
ajbmeb-864	261	18	the	the	DET
ajbmeb-864	261	19	sufficient	sufficient	ADJ
ajbmeb-864	261	20	attention	attention	NOUN
ajbmeb-864	261	21	to	to	ADP
ajbmeb-864	261	22	all	all	DET
ajbmeb-864	261	23	the	the	DET
ajbmeb-864	261	24	elements	element	NOUN
ajbmeb-864	261	25	and	and	CCONJ
ajbmeb-864	261	26	components	component	NOUN
ajbmeb-864	261	27	of	of	ADP
ajbmeb-864	261	28	the	the	DET
ajbmeb-864	261	29	audit	audit	NOUN
ajbmeb-864	261	30	process	process	NOUN
ajbmeb-864	261	31	and	and	CCONJ
ajbmeb-864	261	32	finance	finance	NOUN
ajbmeb-864	261	33	data	datum	NOUN
ajbmeb-864	261	34	,	,	PUNCT
ajbmeb-864	261	35	to	to	PART
ajbmeb-864	261	36	get	get	AUX
ajbmeb-864	261	37	acquainted	acquaint	VERB
ajbmeb-864	261	38	with	with	ADP
ajbmeb-864	261	39	all	all	DET
ajbmeb-864	261	40	the	the	DET
ajbmeb-864	261	41	practices	practice	NOUN
ajbmeb-864	261	42	and	and	CCONJ
ajbmeb-864	261	43	methods	method	NOUN
ajbmeb-864	261	44	of	of	ADP
ajbmeb-864	261	45	creative	creative	ADJ
ajbmeb-864	261	46	accounting	accounting	NOUN
ajbmeb-864	261	47	that	that	PRON
ajbmeb-864	261	48	may	may	AUX
ajbmeb-864	261	49	be	be	AUX
ajbmeb-864	261	50	applied	apply	VERB
ajbmeb-864	261	51	.	.	PUNCT
ajbmeb-864	262	1	4.prepare	4.prepare	NUM
ajbmeb-864	262	2	the	the	DET
ajbmeb-864	262	3	conferences	conference	NOUN
ajbmeb-864	262	4	and	and	CCONJ
ajbmeb-864	262	5	seminars	seminar	NOUN
ajbmeb-864	262	6	specialized	specialize	VERB
ajbmeb-864	262	7	in	in	ADP
ajbmeb-864	262	8	accounting	accounting	NOUN
ajbmeb-864	262	9	,	,	PUNCT
ajbmeb-864	262	10	financial	financial	ADJ
ajbmeb-864	262	11	and	and	CCONJ
ajbmeb-864	262	12	legally	legally	ADV
ajbmeb-864	262	13	to	to	ADP
ajbmeb-864	262	14	preparing	prepare	VERB
ajbmeb-864	262	15	explanatory	explanatory	ADJ
ajbmeb-864	262	16	brochures	brochure	NOUN
ajbmeb-864	262	17	to	to	PART
ajbmeb-864	262	18	show	show	VERB
ajbmeb-864	262	19	the	the	DET
ajbmeb-864	262	20	risks	risk	NOUN
ajbmeb-864	262	21	of	of	ADP
ajbmeb-864	262	22	using	use	VERB
ajbmeb-864	262	23	creative	creative	ADJ
ajbmeb-864	262	24	accounting	accounting	NOUN
ajbmeb-864	262	25	and	and	CCONJ
ajbmeb-864	262	26	the	the	DET
ajbmeb-864	262	27	negativity	negativity	NOUN
ajbmeb-864	262	28	effects	effect	NOUN
ajbmeb-864	262	29	on	on	ADP
ajbmeb-864	262	30	the	the	DET
ajbmeb-864	262	31	future	future	NOUN
ajbmeb-864	262	32	of	of	ADP
ajbmeb-864	262	33	companies	company	NOUN
ajbmeb-864	262	34	,	,	PUNCT
ajbmeb-864	262	35	economy	economy	NOUN
ajbmeb-864	262	36	,	,	PUNCT
ajbmeb-864	262	37	and	and	CCONJ
ajbmeb-864	262	38	regional	regional	ADJ
ajbmeb-864	262	39	and	and	CCONJ
ajbmeb-864	262	40	international	international	ADJ
ajbmeb-864	262	41	reputation	reputation	NOUN
ajbmeb-864	262	42	.	.	PUNCT
ajbmeb-864	263	1	5.the	5.the	DET
ajbmeb-864	263	2	need	need	NOUN
ajbmeb-864	263	3	for	for	SCONJ
ajbmeb-864	263	4	company	company	NOUN
ajbmeb-864	263	5	departments	department	NOUN
ajbmeb-864	263	6	to	to	PART
ajbmeb-864	263	7	cooperate	cooperate	VERB
ajbmeb-864	263	8	fully	fully	ADV
ajbmeb-864	263	9	and	and	CCONJ
ajbmeb-864	263	10	transparently	transparently	ADV
ajbmeb-864	263	11	with	with	ADP
ajbmeb-864	263	12	the	the	DET
ajbmeb-864	263	13	external	external	ADJ
ajbmeb-864	263	14	auditor	auditor	NOUN
ajbmeb-864	263	15	while	while	SCONJ
ajbmeb-864	263	16	doing	do	VERB
ajbmeb-864	263	17	his	his	PRON
ajbmeb-864	263	18	work	work	NOUN
ajbmeb-864	263	19	,	,	PUNCT
ajbmeb-864	263	20	because	because	SCONJ
ajbmeb-864	263	21	of	of	ADP
ajbmeb-864	263	22	it	it	PRON
ajbmeb-864	263	23	is	be	AUX
ajbmeb-864	263	24	importance	importance	NOUN
ajbmeb-864	263	25	that	that	PRON
ajbmeb-864	263	26	contributes	contribute	VERB
ajbmeb-864	263	27	to	to	ADP
ajbmeb-864	263	28	increasing	increase	VERB
ajbmeb-864	263	29	the	the	DET
ajbmeb-864	263	30	confidence	confidence	NOUN
ajbmeb-864	263	31	and	and	CCONJ
ajbmeb-864	263	32	credibility	credibility	NOUN
ajbmeb-864	263	33	of	of	ADP
ajbmeb-864	263	34	the	the	DET
ajbmeb-864	263	35	financial	financial	ADJ
ajbmeb-864	263	36	statements	statement	NOUN
ajbmeb-864	263	37	issued	issue	VERB
ajbmeb-864	263	38	by	by	ADP
ajbmeb-864	263	39	the	the	DET
ajbmeb-864	263	40	company	company	NOUN
ajbmeb-864	263	41	.	.	PUNCT
ajbmeb-864	264	1	6.preparing	6.preparing	NUM
ajbmeb-864	264	2	courses	course	NOUN
ajbmeb-864	264	3	for	for	ADP
ajbmeb-864	264	4	auditors	auditor	NOUN
ajbmeb-864	264	5	so	so	SCONJ
ajbmeb-864	264	6	that	that	SCONJ
ajbmeb-864	264	7	each	each	DET
ajbmeb-864	264	8	auditor	auditor	NOUN
ajbmeb-864	264	9	shares	share	VERB
ajbmeb-864	264	10	his	his	PRON
ajbmeb-864	264	11	or	or	CCONJ
ajbmeb-864	264	12	her	her	PRON
ajbmeb-864	264	13	own	own	ADJ
ajbmeb-864	264	14	experiences	experience	NOUN
ajbmeb-864	264	15	and	and	CCONJ
ajbmeb-864	264	16	the	the	DET
ajbmeb-864	264	17	misleading	misleading	ADJ
ajbmeb-864	264	18	operations	operation	NOUN
ajbmeb-864	264	19	he	he	PRON
ajbmeb-864	264	20	went	go	VERB
ajbmeb-864	264	21	through	through	ADP
ajbmeb-864	264	22	in	in	ADP
ajbmeb-864	264	23	the	the	DET
ajbmeb-864	264	24	financial	financial	ADJ
ajbmeb-864	264	25	statements	statement	NOUN
ajbmeb-864	264	26	with	with	ADP
ajbmeb-864	264	27	the	the	DET
ajbmeb-864	264	28	rest	rest	NOUN
ajbmeb-864	264	29	of	of	ADP
ajbmeb-864	264	30	the	the	DET
ajbmeb-864	264	31	auditors	auditor	NOUN
ajbmeb-864	264	32	,	,	PUNCT
ajbmeb-864	264	33	especially	especially	ADV
ajbmeb-864	264	34	if	if	SCONJ
ajbmeb-864	264	35	the	the	DET
ajbmeb-864	264	36	auditor	auditor	NOUN
ajbmeb-864	264	37	is	be	AUX
ajbmeb-864	264	38	new	new	ADJ
ajbmeb-864	264	39	to	to	ADP
ajbmeb-864	264	40	the	the	DET
ajbmeb-864	264	41	profession	profession	NOUN
ajbmeb-864	264	42	.	.	PUNCT
ajbmeb-864	265	1	7.paying	7.paye	VERB
ajbmeb-864	265	2	attention	attention	NOUN
ajbmeb-864	265	3	to	to	ADP
ajbmeb-864	265	4	the	the	DET
ajbmeb-864	265	5	adequate	adequate	ADJ
ajbmeb-864	265	6	and	and	CCONJ
ajbmeb-864	265	7	good	good	ADJ
ajbmeb-864	265	8	preparation	preparation	NOUN
ajbmeb-864	265	9	of	of	ADP
ajbmeb-864	265	10	internal	internal	ADJ
ajbmeb-864	265	11	auditors	auditor	NOUN
ajbmeb-864	265	12	because	because	SCONJ
ajbmeb-864	265	13	of	of	ADP
ajbmeb-864	265	14	its	its	PRON
ajbmeb-864	265	15	significant	significant	ADJ
ajbmeb-864	265	16	role	role	NOUN
ajbmeb-864	265	17	in	in	ADP
ajbmeb-864	265	18	influencing	influence	VERB
ajbmeb-864	265	19	their	their	PRON
ajbmeb-864	265	20	professional	professional	ADJ
ajbmeb-864	265	21	competence	competence	NOUN
ajbmeb-864	265	22	,	,	PUNCT
ajbmeb-864	265	23	and	and	CCONJ
ajbmeb-864	265	24	thus	thus	ADV
ajbmeb-864	265	25	reducing	reduce	VERB
ajbmeb-864	265	26	the	the	DET
ajbmeb-864	265	27	risks	risk	NOUN
ajbmeb-864	265	28	that	that	SCONJ
ajbmeb-864	265	29	the	the	DET
ajbmeb-864	265	30	interim	interim	ADJ
ajbmeb-864	265	31	financial	financial	ADJ
ajbmeb-864	265	32	reports	report	NOUN
ajbmeb-864	265	33	may	may	AUX
ajbmeb-864	265	34	be	be	AUX
ajbmeb-864	265	35	exposed	expose	VERB
ajbmeb-864	265	36	to	to	ADP
ajbmeb-864	265	37	.	.	PROPN
ajbmeb-864	266	1	8	8	NUM
ajbmeb-864	266	2	.	.	PUNCT
ajbmeb-864	267	1	the	the	DET
ajbmeb-864	267	2	need	need	NOUN
ajbmeb-864	267	3	to	to	PART
ajbmeb-864	267	4	strengthen	strengthen	VERB
ajbmeb-864	267	5	the	the	DET
ajbmeb-864	267	6	application	application	NOUN
ajbmeb-864	267	7	of	of	ADP
ajbmeb-864	267	8	corporate	corporate	ADJ
ajbmeb-864	267	9	governance	governance	NOUN
ajbmeb-864	267	10	in	in	ADP
ajbmeb-864	267	11	iraq	iraq	PROPN
ajbmeb-864	267	12	and	and	CCONJ
ajbmeb-864	267	13	to	to	PART
ajbmeb-864	267	14	update	update	VERB
ajbmeb-864	267	15	and	and	CCONJ
ajbmeb-864	267	16	develop	develop	VERB
ajbmeb-864	267	17	regulations	regulation	NOUN
ajbmeb-864	267	18	and	and	CCONJ
ajbmeb-864	267	19	laws	law	NOUN
ajbmeb-864	267	20	to	to	PART
ajbmeb-864	267	21	keep	keep	VERB
ajbmeb-864	267	22	pace	pace	NOUN
ajbmeb-864	267	23	with	with	ADP
ajbmeb-864	267	24	their	their	PRON
ajbmeb-864	267	25	requirements	requirement	NOUN
ajbmeb-864	267	26	,	,	PUNCT
ajbmeb-864	267	27	so	so	SCONJ
ajbmeb-864	267	28	that	that	SCONJ
ajbmeb-864	267	29	a	a	DET
ajbmeb-864	267	30	guide	guide	NOUN
ajbmeb-864	267	31	is	be	AUX
ajbmeb-864	267	32	developed	develop	VERB
ajbmeb-864	267	33	to	to	PART
ajbmeb-864	267	34	be	be	AUX
ajbmeb-864	267	35	included	include	VERB
ajbmeb-864	267	36	the	the	DET
ajbmeb-864	267	37	most	most	ADV
ajbmeb-864	267	38	important	important	ADJ
ajbmeb-864	267	39	principles	principle	NOUN
ajbmeb-864	267	40	that	that	PRON
ajbmeb-864	267	41	must	must	AUX
ajbmeb-864	267	42	be	be	AUX
ajbmeb-864	267	43	adhered	adhere	VERB
ajbmeb-864	267	44	to	to	ADP
ajbmeb-864	267	45	,	,	PUNCT
ajbmeb-864	267	46	and	and	CCONJ
ajbmeb-864	267	47	that	that	SCONJ
ajbmeb-864	267	48	laws	law	NOUN
ajbmeb-864	267	49	stipulate	stipulate	VERB
ajbmeb-864	267	50	penalties	penalty	NOUN
ajbmeb-864	267	51	in	in	ADP
ajbmeb-864	267	52	case	case	NOUN
ajbmeb-864	267	53	of	of	ADP
ajbmeb-864	267	54	violation	violation	NOUN
ajbmeb-864	267	55	.	.	PUNCT
ajbmeb-864	268	1	9	9	X
ajbmeb-864	268	2	.	.	X
ajbmeb-864	268	3	the	the	DET
ajbmeb-864	268	4	necessity	necessity	NOUN
ajbmeb-864	268	5	of	of	ADP
ajbmeb-864	268	6	establishing	establish	VERB
ajbmeb-864	268	7	a	a	DET
ajbmeb-864	268	8	legal	legal	ADJ
ajbmeb-864	268	9	framework	framework	NOUN
ajbmeb-864	268	10	for	for	ADP
ajbmeb-864	268	11	the	the	DET
ajbmeb-864	268	12	accounting	accounting	NOUN
ajbmeb-864	268	13	profession	profession	NOUN
ajbmeb-864	268	14	to	to	PART
ajbmeb-864	268	15	take	take	VERB
ajbmeb-864	268	16	care	care	NOUN
ajbmeb-864	268	17	the	the	DET
ajbmeb-864	268	18	interests	interest	NOUN
ajbmeb-864	268	19	of	of	ADP
ajbmeb-864	268	20	interests	interest	NOUN
ajbmeb-864	268	21	of	of	ADP
ajbmeb-864	268	22	practitioners	practitioner	NOUN
ajbmeb-864	268	23	and	and	CCONJ
ajbmeb-864	268	24	helps	help	VERB
ajbmeb-864	268	25	in	in	ADP
ajbmeb-864	268	26	educating	educate	VERB
ajbmeb-864	268	27	the	the	DET
ajbmeb-864	268	28	accountants	accountant	NOUN
ajbmeb-864	268	29	on	on	ADP
ajbmeb-864	268	30	the	the	DET
ajbmeb-864	268	31	most	most	ADV
ajbmeb-864	268	32	important	important	ADJ
ajbmeb-864	268	33	rules	rule	NOUN
ajbmeb-864	268	34	during	during	ADP
ajbmeb-864	268	35	the	the	DET
ajbmeb-864	268	36	process	process	NOUN
ajbmeb-864	268	37	of	of	ADP
ajbmeb-864	268	38	preparing	prepare	VERB
ajbmeb-864	268	39	the	the	DET
ajbmeb-864	268	40	financial	financial	ADJ
ajbmeb-864	268	41	statements	statement	NOUN
ajbmeb-864	268	42	,	,	PUNCT
ajbmeb-864	268	43	a	a	DET
ajbmeb-864	268	44	framework	framework	NOUN
ajbmeb-864	268	45	protects	protect	VERB
ajbmeb-864	268	46	the	the	DET
ajbmeb-864	268	47	preparers	preparer	NOUN
ajbmeb-864	268	48	from	from	ADP
ajbmeb-864	268	49	any	any	DET
ajbmeb-864	268	50	pressures	pressure	NOUN
ajbmeb-864	268	51	they	they	PRON
ajbmeb-864	268	52	may	may	AUX
ajbmeb-864	268	53	be	be	AUX
ajbmeb-864	268	54	exposed	expose	VERB
ajbmeb-864	268	55	to	to	ADP
ajbmeb-864	268	56	from	from	ADP
ajbmeb-864	268	57	management	management	NOUN
ajbmeb-864	268	58	.	.	PUNCT
ajbmeb-864	269	1	10	10	NUM
ajbmeb-864	269	2	.	.	PUNCT
ajbmeb-864	270	1	the	the	DET
ajbmeb-864	270	2	necessity	necessity	NOUN
ajbmeb-864	270	3	of	of	ADP
ajbmeb-864	270	4	developing	develop	VERB
ajbmeb-864	270	5	legislation	legislation	NOUN
ajbmeb-864	270	6	and	and	CCONJ
ajbmeb-864	270	7	regulations	regulation	NOUN
ajbmeb-864	270	8	that	that	PRON
ajbmeb-864	270	9	regulate	regulate	VERB
ajbmeb-864	270	10	the	the	DET
ajbmeb-864	270	11	work	work	NOUN
ajbmeb-864	270	12	of	of	ADP
ajbmeb-864	270	13	external	external	ADJ
ajbmeb-864	270	14	auditors	auditor	NOUN
ajbmeb-864	270	15	,	,	PUNCT
ajbmeb-864	270	16	so	so	SCONJ
ajbmeb-864	270	17	that	that	SCONJ
ajbmeb-864	270	18	they	they	PRON
ajbmeb-864	270	19	can	can	AUX
ajbmeb-864	270	20	carry	carry	VERB
ajbmeb-864	270	21	out	out	ADP
ajbmeb-864	270	22	the	the	DET
ajbmeb-864	270	23	audit	audit	NOUN
ajbmeb-864	270	24	process	process	NOUN
ajbmeb-864	270	25	with	with	ADP
ajbmeb-864	270	26	independence	independence	NOUN
ajbmeb-864	270	27	and	and	CCONJ
ajbmeb-864	270	28	high	high	ADJ
ajbmeb-864	270	29	professionalism	professionalism	NOUN
ajbmeb-864	270	30	away	away	ADV
ajbmeb-864	270	31	from	from	ADP
ajbmeb-864	270	32	the	the	DET
ajbmeb-864	270	33	influences	influence	NOUN
ajbmeb-864	270	34	and	and	CCONJ
ajbmeb-864	270	35	pressures	pressure	NOUN
ajbmeb-864	270	36	of	of	ADP
ajbmeb-864	270	37	the	the	DET
ajbmeb-864	270	38	company	company	NOUN
ajbmeb-864	270	39	's	's	PART
ajbmeb-864	270	40	management	management	NOUN
ajbmeb-864	270	41	.	.	PUNCT
ajbmeb-864	271	1	11	11	NUM
ajbmeb-864	271	2	.	.	X
ajbmeb-864	272	1	issuing	issue	VERB
ajbmeb-864	272	2	legislation	legislation	NOUN
ajbmeb-864	272	3	that	that	PRON
ajbmeb-864	272	4	includes	include	VERB
ajbmeb-864	272	5	deterrent	deterrent	NOUN
ajbmeb-864	272	6	penalties	penalty	NOUN
ajbmeb-864	272	7	for	for	ADP
ajbmeb-864	272	8	cases	case	NOUN
ajbmeb-864	272	9	of	of	ADP
ajbmeb-864	272	10	manipulation	manipulation	NOUN
ajbmeb-864	272	11	and	and	CCONJ
ajbmeb-864	272	12	fraud	fraud	NOUN
ajbmeb-864	272	13	that	that	PRON
ajbmeb-864	272	14	may	may	AUX
ajbmeb-864	272	15	occur	occur	VERB
ajbmeb-864	272	16	in	in	ADP
ajbmeb-864	272	17	the	the	DET
ajbmeb-864	272	18	financial	financial	ADJ
ajbmeb-864	272	19	statements	statement	NOUN
ajbmeb-864	272	20	of	of	ADP
ajbmeb-864	272	21	companies	company	NOUN
ajbmeb-864	272	22	,	,	PUNCT
ajbmeb-864	272	23	in	in	ADP
ajbmeb-864	272	24	order	order	NOUN
ajbmeb-864	272	25	to	to	PART
ajbmeb-864	272	26	limit	limit	VERB
ajbmeb-864	272	27	the	the	DET
ajbmeb-864	272	28	use	use	NOUN
ajbmeb-864	272	29	of	of	ADP
ajbmeb-864	272	30	illegal	illegal	ADJ
ajbmeb-864	272	31	means	mean	NOUN
ajbmeb-864	272	32	when	when	SCONJ
ajbmeb-864	272	33	preparing	prepare	VERB
ajbmeb-864	272	34	these	these	DET
ajbmeb-864	272	35	statements	statement	NOUN
ajbmeb-864	272	36	.	.	PUNCT
ajbmeb-864	273	1	12.tightening	12.tightening	NUM
ajbmeb-864	273	2	of	of	ADP
ajbmeb-864	273	3	supervision	supervision	NOUN
ajbmeb-864	273	4	by	by	ADP
ajbmeb-864	273	5	the	the	DET
ajbmeb-864	273	6	various	various	ADJ
ajbmeb-864	273	7	supervisory	supervisory	ADJ
ajbmeb-864	273	8	authorities	authority	NOUN
ajbmeb-864	273	9	in	in	ADP
ajbmeb-864	273	10	the	the	DET
ajbmeb-864	273	11	country	country	NOUN
ajbmeb-864	273	12	,	,	PUNCT
ajbmeb-864	273	13	companies	company	NOUN
ajbmeb-864	273	14	that	that	PRON
ajbmeb-864	273	15	are	be	AUX
ajbmeb-864	273	16	involved	involve	VERB
ajbmeb-864	273	17	in	in	ADP
ajbmeb-864	273	18	carrying	carry	VERB
ajbmeb-864	273	19	out	out	ADP
ajbmeb-864	273	20	some	some	DET
ajbmeb-864	273	21	creative	creative	ADJ
ajbmeb-864	273	22	accounting	accounting	NOUN
ajbmeb-864	273	23	practices	practice	NOUN
ajbmeb-864	273	24	must	must	AUX
ajbmeb-864	273	25	tamper	tamper	VERB
ajbmeb-864	273	26	or	or	CCONJ
ajbmeb-864	273	27	distort	distort	VERB
ajbmeb-864	273	28	their	their	PRON
ajbmeb-864	273	29	data	datum	NOUN
ajbmeb-864	273	30	and	and	CCONJ
ajbmeb-864	273	31	information	information	NOUN
ajbmeb-864	273	32	.	.	PUNCT
ajbmeb-864	274	1	13	13	NUM
ajbmeb-864	274	2	.	.	PUNCT
ajbmeb-864	275	1	seeking	seek	VERB
ajbmeb-864	275	2	to	to	PART
ajbmeb-864	275	3	find	find	VERB
ajbmeb-864	275	4	a	a	DET
ajbmeb-864	275	5	relationship	relationship	NOUN
ajbmeb-864	275	6	between	between	ADP
ajbmeb-864	275	7	audit	audit	NOUN
ajbmeb-864	275	8	companies	company	NOUN
ajbmeb-864	275	9	at	at	ADP
ajbmeb-864	275	10	the	the	DET
ajbmeb-864	275	11	local	local	ADJ
ajbmeb-864	275	12	level	level	NOUN
ajbmeb-864	275	13	and	and	CCONJ
ajbmeb-864	275	14	major	major	ADJ
ajbmeb-864	275	15	companies	company	NOUN
ajbmeb-864	275	16	at	at	ADP
ajbmeb-864	275	17	the	the	DET
ajbmeb-864	275	18	global	global	ADJ
ajbmeb-864	275	19	level	level	NOUN
ajbmeb-864	275	20	,	,	PUNCT
ajbmeb-864	275	21	in	in	ADP
ajbmeb-864	275	22	order	order	NOUN
ajbmeb-864	275	23	to	to	PART
ajbmeb-864	275	24	benefit	benefit	VERB
ajbmeb-864	275	25	from	from	ADP
ajbmeb-864	275	26	the	the	DET
ajbmeb-864	275	27	expertise	expertise	NOUN
ajbmeb-864	275	28	of	of	ADP
ajbmeb-864	275	29	these	these	DET
ajbmeb-864	275	30	companies	company	NOUN
ajbmeb-864	275	31	and	and	CCONJ
ajbmeb-864	275	32	the	the	DET
ajbmeb-864	275	33	huge	huge	ADJ
ajbmeb-864	275	34	capabilities	capability	NOUN
ajbmeb-864	275	35	available	available	ADJ
ajbmeb-864	275	36	to	to	ADP
ajbmeb-864	275	37	them	they	PRON
ajbmeb-864	275	38	.	.	PUNCT
ajbmeb-864	276	1	14	14	NUM
ajbmeb-864	276	2	.	.	PUNCT
ajbmeb-864	276	3	legalization	legalization	NOUN
ajbmeb-864	276	4	of	of	ADP
ajbmeb-864	276	5	management	management	NOUN
ajbmeb-864	276	6	's	's	PART
ajbmeb-864	276	7	ability	ability	NOUN
ajbmeb-864	276	8	to	to	PART
ajbmeb-864	276	9	manipulate	manipulate	VERB
ajbmeb-864	276	10	the	the	DET
ajbmeb-864	276	11	finance	finance	NOUN
ajbmeb-864	276	12	data	datum	NOUN
ajbmeb-864	276	13	by	by	ADP
ajbmeb-864	276	14	setting	set	VERB
ajbmeb-864	276	15	sufficient	sufficient	ADJ
ajbmeb-864	276	16	limits	limit	NOUN
ajbmeb-864	276	17	for	for	ADP
ajbmeb-864	276	18	the	the	DET
ajbmeb-864	276	19	use	use	NOUN
ajbmeb-864	276	20	of	of	ADP
ajbmeb-864	276	21	accounting	accounting	NOUN
ajbmeb-864	276	22	alternatives	alternative	NOUN
ajbmeb-864	276	23	in	in	ADP
ajbmeb-864	276	24	the	the	DET
ajbmeb-864	276	25	field	field	NOUN
ajbmeb-864	276	26	of	of	ADP
ajbmeb-864	276	27	measurement	measurement	NOUN
ajbmeb-864	276	28	and	and	CCONJ
ajbmeb-864	276	29	disclosure	disclosure	NOUN
ajbmeb-864	276	30	.	.	PUNCT
ajbmeb-864	277	1	american	american	ADJ
ajbmeb-864	277	2	journal	journal	PROPN
ajbmeb-864	277	3	of	of	ADP
ajbmeb-864	277	4	business	business	NOUN
ajbmeb-864	277	5	management	management	NOUN
ajbmeb-864	277	6	,	,	PUNCT
ajbmeb-864	277	7	economics	economic	NOUN
ajbmeb-864	277	8	and	and	CCONJ
ajbmeb-864	277	9	banking	banking	NOUN
ajbmeb-864	277	10	volume	volume	NOUN
ajbmeb-864	277	11	12	12	NUM
ajbmeb-864	277	12	may	may	PROPN
ajbmeb-864	277	13	,	,	PUNCT
ajbmeb-864	277	14	2023	2023	NUM
ajbmeb-864	277	15	p	p	NOUN
ajbmeb-864	277	16	a	a	PRON
ajbmeb-864	277	17	g	g	NOUN
ajbmeb-864	277	18	e	e	NOUN
ajbmeb-864	277	19	|	|	ADV
ajbmeb-864	277	20	185	185	NUM
ajbmeb-864	277	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-864	277	22	15	15	NUM
ajbmeb-864	277	23	.	.	PUNCT
ajbmeb-864	278	1	recommending	recommend	VERB
ajbmeb-864	278	2	studies	study	NOUN
ajbmeb-864	278	3	related	relate	VERB
ajbmeb-864	278	4	to	to	ADP
ajbmeb-864	278	5	enhancing	enhance	VERB
ajbmeb-864	278	6	the	the	DET
ajbmeb-864	278	7	ethical	ethical	ADJ
ajbmeb-864	278	8	aspects	aspect	NOUN
ajbmeb-864	278	9	of	of	ADP
ajbmeb-864	278	10	accountants	accountant	NOUN
ajbmeb-864	278	11	and	and	CCONJ
ajbmeb-864	278	12	auditors	auditor	NOUN
ajbmeb-864	278	13	to	to	PART
ajbmeb-864	278	14	reduce	reduce	VERB
ajbmeb-864	278	15	the	the	DET
ajbmeb-864	278	16	chance	chance	NOUN
ajbmeb-864	278	17	to	to	PART
ajbmeb-864	278	18	manipulate	manipulate	VERB
ajbmeb-864	278	19	by	by	ADP
ajbmeb-864	278	20	creative	creative	ADJ
ajbmeb-864	278	21	accounting	accounting	NOUN
ajbmeb-864	278	22	methods	method	NOUN
ajbmeb-864	278	23	and	and	CCONJ
ajbmeb-864	278	24	practices	practice	NOUN
ajbmeb-864	278	25	,	,	PUNCT
ajbmeb-864	278	26	in	in	ADP
ajbmeb-864	278	27	addition	addition	NOUN
ajbmeb-864	278	28	to	to	ADP
ajbmeb-864	278	29	holding	hold	VERB
ajbmeb-864	278	30	seminars	seminar	NOUN
ajbmeb-864	278	31	for	for	ADP
ajbmeb-864	278	32	users	user	NOUN
ajbmeb-864	278	33	of	of	ADP
ajbmeb-864	278	34	financial	financial	ADJ
ajbmeb-864	278	35	reports	report	NOUN
ajbmeb-864	278	36	explaining	explain	VERB
ajbmeb-864	278	37	the	the	DET
ajbmeb-864	278	38	creative	creative	ADJ
ajbmeb-864	278	39	accounting	accounting	NOUN
ajbmeb-864	278	40	practices	practice	NOUN
ajbmeb-864	278	41	that	that	PRON
ajbmeb-864	278	42	practiced	practice	VERB
ajbmeb-864	278	43	by	by	ADP
ajbmeb-864	278	44	some	some	DET
ajbmeb-864	278	45	companies	company	NOUN
ajbmeb-864	278	46	and	and	CCONJ
ajbmeb-864	278	47	the	the	DET
ajbmeb-864	278	48	most	most	ADV
ajbmeb-864	278	49	important	important	ADJ
ajbmeb-864	278	50	developments	development	NOUN
ajbmeb-864	278	51	in	in	ADP
ajbmeb-864	278	52	the	the	DET
ajbmeb-864	278	53	field	field	NOUN
ajbmeb-864	278	54	of	of	ADP
ajbmeb-864	278	55	auditing	auditing	NOUN
ajbmeb-864	278	56	and	and	CCONJ
ajbmeb-864	278	57	accounting	account	VERB
ajbmeb-864	278	58	in	in	ADP
ajbmeb-864	278	59	order	order	NOUN
ajbmeb-864	278	60	to	to	PART
ajbmeb-864	278	61	spread	spread	VERB
ajbmeb-864	278	62	awareness	awareness	NOUN
ajbmeb-864	278	63	among	among	ADP
ajbmeb-864	278	64	them	they	PRON
ajbmeb-864	278	65	.	.	PUNCT
ajbmeb-864	279	1	16	16	NUM
ajbmeb-864	279	2	.	.	PUNCT
ajbmeb-864	280	1	accelerate	accelerate	VERB
ajbmeb-864	280	2	the	the	DET
ajbmeb-864	280	3	review	review	NOUN
ajbmeb-864	280	4	and	and	CCONJ
ajbmeb-864	280	5	development	development	NOUN
ajbmeb-864	280	6	of	of	ADP
ajbmeb-864	280	7	laws	law	NOUN
ajbmeb-864	280	8	and	and	CCONJ
ajbmeb-864	280	9	regulations	regulation	NOUN
ajbmeb-864	280	10	(	(	PUNCT
ajbmeb-864	280	11	especially	especially	ADV
ajbmeb-864	280	12	those	those	PRON
ajbmeb-864	280	13	related	relate	VERB
ajbmeb-864	280	14	to	to	ADP
ajbmeb-864	280	15	the	the	DET
ajbmeb-864	280	16	organization	organization	NOUN
ajbmeb-864	280	17	of	of	ADP
ajbmeb-864	280	18	companies	company	NOUN
ajbmeb-864	280	19	)	)	PUNCT
ajbmeb-864	280	20	in	in	ADP
ajbmeb-864	280	21	line	line	NOUN
ajbmeb-864	280	22	with	with	ADP
ajbmeb-864	280	23	the	the	DET
ajbmeb-864	280	24	requirements	requirement	NOUN
ajbmeb-864	280	25	of	of	ADP
ajbmeb-864	280	26	the	the	DET
ajbmeb-864	280	27	current	current	ADJ
ajbmeb-864	280	28	and	and	CCONJ
ajbmeb-864	280	29	future	future	ADJ
ajbmeb-864	280	30	period	period	NOUN
ajbmeb-864	280	31	and	and	CCONJ
ajbmeb-864	280	32	in	in	ADP
ajbmeb-864	280	33	a	a	DET
ajbmeb-864	280	34	manner	manner	NOUN
ajbmeb-864	280	35	that	that	PRON
ajbmeb-864	280	36	enhances	enhance	VERB
ajbmeb-864	280	37	disclosure	disclosure	NOUN
ajbmeb-864	280	38	and	and	CCONJ
ajbmeb-864	280	39	transparency	transparency	NOUN
ajbmeb-864	280	40	in	in	ADP
ajbmeb-864	280	41	financial	financial	ADJ
ajbmeb-864	280	42	statements	statement	NOUN
ajbmeb-864	280	43	and	and	CCONJ
ajbmeb-864	280	44	ensures	ensure	VERB
ajbmeb-864	280	45	the	the	DET
ajbmeb-864	280	46	protection	protection	NOUN
ajbmeb-864	280	47	of	of	ADP
ajbmeb-864	280	48	the	the	DET
ajbmeb-864	280	49	rights	right	NOUN
ajbmeb-864	280	50	of	of	ADP
ajbmeb-864	280	51	small	small	ADJ
ajbmeb-864	280	52	shareholders	shareholder	NOUN
ajbmeb-864	280	53	.	.	PUNCT
ajbmeb-864	281	1	17	17	NUM
ajbmeb-864	281	2	.	.	PUNCT
ajbmeb-864	282	1	finding	find	VERB
ajbmeb-864	282	2	a	a	DET
ajbmeb-864	282	3	reference	reference	NOUN
ajbmeb-864	282	4	for	for	ADP
ajbmeb-864	282	5	accountants	accountant	NOUN
ajbmeb-864	282	6	with	with	ADP
ajbmeb-864	282	7	independence	independence	NOUN
ajbmeb-864	282	8	to	to	PART
ajbmeb-864	282	9	protect	protect	VERB
ajbmeb-864	282	10	them	they	PRON
ajbmeb-864	282	11	from	from	ADP
ajbmeb-864	282	12	management	management	NOUN
ajbmeb-864	282	13	interventions	intervention	NOUN
ajbmeb-864	282	14	that	that	PRON
ajbmeb-864	282	15	may	may	AUX
ajbmeb-864	282	16	force	force	VERB
ajbmeb-864	282	17	them	they	PRON
ajbmeb-864	282	18	to	to	PART
ajbmeb-864	282	19	exceed	exceed	VERB
ajbmeb-864	282	20	legal	legal	ADJ
ajbmeb-864	282	21	and	and	CCONJ
ajbmeb-864	282	22	accounting	accounting	NOUN
ajbmeb-864	282	23	requirements	requirement	NOUN
ajbmeb-864	282	24	,	,	PUNCT
ajbmeb-864	282	25	as	as	ADV
ajbmeb-864	282	26	well	well	ADV
ajbmeb-864	282	27	as	as	ADP
ajbmeb-864	282	28	to	to	PART
ajbmeb-864	282	29	secure	secure	VERB
ajbmeb-864	282	30	their	their	PRON
ajbmeb-864	282	31	relative	relative	ADJ
ajbmeb-864	282	32	independence	independence	NOUN
ajbmeb-864	282	33	in	in	ADP
ajbmeb-864	282	34	a	a	DET
ajbmeb-864	282	35	manner	manner	NOUN
ajbmeb-864	282	36	that	that	PRON
ajbmeb-864	282	37	achieves	achieve	VERB
ajbmeb-864	282	38	effective	effective	ADJ
ajbmeb-864	282	39	and	and	CCONJ
ajbmeb-864	282	40	efficient	efficient	ADJ
ajbmeb-864	282	41	performance	performance	NOUN
ajbmeb-864	282	42	in	in	ADP
ajbmeb-864	282	43	accordance	accordance	NOUN
ajbmeb-864	282	44	with	with	ADP
ajbmeb-864	282	45	generally	generally	ADV
ajbmeb-864	282	46	accepted	accept	VERB
ajbmeb-864	282	47	accounting	accounting	NOUN
ajbmeb-864	282	48	principles	principle	NOUN
ajbmeb-864	282	49	and	and	CCONJ
ajbmeb-864	282	50	protects	protect	VERB
ajbmeb-864	282	51	them	they	PRON
ajbmeb-864	282	52	from	from	ADP
ajbmeb-864	282	53	legal	legal	ADJ
ajbmeb-864	282	54	accountability	accountability	NOUN
ajbmeb-864	282	55	.	.	PUNCT
ajbmeb-864	283	1	18	18	NUM
ajbmeb-864	283	2	.	.	PUNCT
ajbmeb-864	283	3	emphasizing	emphasize	VERB
ajbmeb-864	283	4	the	the	DET
ajbmeb-864	283	5	need	need	NOUN
ajbmeb-864	283	6	to	to	PART
ajbmeb-864	283	7	include	include	VERB
ajbmeb-864	283	8	the	the	DET
ajbmeb-864	283	9	concept	concept	NOUN
ajbmeb-864	283	10	of	of	ADP
ajbmeb-864	283	11	corporate	corporate	ADJ
ajbmeb-864	283	12	governance	governance	NOUN
ajbmeb-864	283	13	in	in	ADP
ajbmeb-864	283	14	the	the	DET
ajbmeb-864	283	15	curriculum	curriculum	NOUN
ajbmeb-864	283	16	plans	plan	NOUN
ajbmeb-864	283	17	of	of	ADP
ajbmeb-864	283	18	the	the	DET
ajbmeb-864	283	19	accounting	accounting	NOUN
ajbmeb-864	283	20	departments	department	NOUN
ajbmeb-864	283	21	in	in	ADP
ajbmeb-864	283	22	iraqi	iraqi	ADJ
ajbmeb-864	283	23	universities	university	NOUN
ajbmeb-864	283	24	,	,	PUNCT
ajbmeb-864	283	25	with	with	ADP
ajbmeb-864	283	26	a	a	DET
ajbmeb-864	283	27	focus	focus	NOUN
ajbmeb-864	283	28	on	on	ADP
ajbmeb-864	283	29	holding	hold	VERB
ajbmeb-864	283	30	workshops	workshop	NOUN
ajbmeb-864	283	31	,	,	PUNCT
ajbmeb-864	283	32	seminars	seminar	NOUN
ajbmeb-864	283	33	,	,	PUNCT
ajbmeb-864	283	34	and	and	CCONJ
ajbmeb-864	283	35	practical	practical	ADJ
ajbmeb-864	283	36	cases	case	NOUN
ajbmeb-864	283	37	to	to	PART
ajbmeb-864	283	38	explain	explain	VERB
ajbmeb-864	283	39	the	the	DET
ajbmeb-864	283	40	applied	apply	VERB
ajbmeb-864	283	41	aspects	aspect	NOUN
ajbmeb-864	283	42	of	of	ADP
ajbmeb-864	283	43	this	this	DET
ajbmeb-864	283	44	concept	concept	NOUN
ajbmeb-864	283	45	in	in	ADP
ajbmeb-864	283	46	the	the	DET
ajbmeb-864	283	47	iraqi	iraqi	ADJ
ajbmeb-864	283	48	environment	environment	NOUN
ajbmeb-864	283	49	.	.	PUNCT
ajbmeb-864	284	1	list	list	NOUN
ajbmeb-864	284	2	of	of	ADP
ajbmeb-864	284	3	sources	source	NOUN
ajbmeb-864	284	4	and	and	CCONJ
ajbmeb-864	284	5	references	reference	NOUN
ajbmeb-864	284	6	hammad	hammad	PROPN
ajbmeb-864	284	7	,	,	PUNCT
ajbmeb-864	284	8	tarek	tarek	PROPN
ajbmeb-864	284	9	abdel	abdel	PROPN
ajbmeb-864	284	10	aal	aal	PROPN
ajbmeb-864	284	11	,	,	PUNCT
ajbmeb-864	284	12	2008	2008	NUM
ajbmeb-864	284	13	,	,	PUNCT
ajbmeb-864	284	14	corporate	corporate	ADJ
ajbmeb-864	284	15	governance	governance	NOUN
ajbmeb-864	284	16	:	:	PUNCT
ajbmeb-864	284	17	public	public	ADJ
ajbmeb-864	284	18	and	and	CCONJ
ajbmeb-864	284	19	private	private	ADJ
ajbmeb-864	284	20	sector	sector	NOUN
ajbmeb-864	284	21	companies	company	NOUN
ajbmeb-864	284	22	and	and	CCONJ
ajbmeb-864	284	23	banks	bank	NOUN
ajbmeb-864	284	24	,	,	PUNCT
ajbmeb-864	284	25	university	university	NOUN
ajbmeb-864	284	26	house	house	PROPN
ajbmeb-864	284	27	,	,	PUNCT
ajbmeb-864	284	28	alexandria	alexandria	PROPN
ajbmeb-864	284	29	,	,	PUNCT
ajbmeb-864	284	30	egypt	egypt	PROPN
ajbmeb-864	284	31	.	.	PUNCT
ajbmeb-864	285	1	al	al	PROPN
ajbmeb-864	285	2	-	-	PUNCT
ajbmeb-864	285	3	khashawi	khashawi	PROPN
ajbmeb-864	285	4	,	,	PUNCT
ajbmeb-864	285	5	ali	ali	PROPN
ajbmeb-864	285	6	et	et	PROPN
ajbmeb-864	285	7	al	al	PROPN
ajbmeb-864	285	8	...	...	PROPN
ajbmeb-864	285	9	,	,	PUNCT
ajbmeb-864	285	10	2008	2008	NUM
ajbmeb-864	285	11	,	,	PUNCT
ajbmeb-864	285	12	creative	creative	ADJ
ajbmeb-864	285	13	accounting	accounting	NOUN
ajbmeb-864	285	14	and	and	CCONJ
ajbmeb-864	285	15	the	the	DET
ajbmeb-864	285	16	role	role	NOUN
ajbmeb-864	285	17	of	of	ADP
ajbmeb-864	285	18	the	the	DET
ajbmeb-864	285	19	auditor	auditor	NOUN
ajbmeb-864	285	20	in	in	ADP
ajbmeb-864	285	21	verifying	verify	VERB
ajbmeb-864	285	22	its	its	PRON
ajbmeb-864	285	23	practice	practice	NOUN
ajbmeb-864	285	24	and	and	CCONJ
ajbmeb-864	285	25	results	result	NOUN
ajbmeb-864	285	26	,	,	PUNCT
ajbmeb-864	285	27	audit	audit	NOUN
ajbmeb-864	285	28	bureau	bureau	NOUN
ajbmeb-864	285	29	,	,	PUNCT
ajbmeb-864	285	30	amman	amman	PROPN
ajbmeb-864	285	31	,	,	PUNCT
ajbmeb-864	285	32	jordan	jordan	PROPN
ajbmeb-864	285	33	.	.	PROPN
ajbmeb-864	286	1	soliman	soliman	PROPN
ajbmeb-864	286	2	,	,	PUNCT
ajbmeb-864	286	3	mohamed	mohamed	PROPN
ajbmeb-864	286	4	mostafa	mostafa	PROPN
ajbmeb-864	286	5	,	,	PUNCT
ajbmeb-864	286	6	2008	2008	NUM
ajbmeb-864	286	7	,	,	PUNCT
ajbmeb-864	286	8	corporate	corporate	ADJ
ajbmeb-864	286	9	governance	governance	NOUN
ajbmeb-864	286	10	and	and	CCONJ
ajbmeb-864	286	11	the	the	DET
ajbmeb-864	286	12	role	role	NOUN
ajbmeb-864	286	13	of	of	ADP
ajbmeb-864	286	14	board	board	NOUN
ajbmeb-864	286	15	members	member	NOUN
ajbmeb-864	286	16	and	and	CCONJ
ajbmeb-864	286	17	executive	executive	ADJ
ajbmeb-864	286	18	directors	director	NOUN
ajbmeb-864	286	19	,	,	PUNCT
ajbmeb-864	286	20	university	university	NOUN
ajbmeb-864	286	21	house	house	PROPN
ajbmeb-864	286	22	,	,	PUNCT
ajbmeb-864	286	23	alexandria	alexandria	PROPN
ajbmeb-864	286	24	,	,	PUNCT
ajbmeb-864	286	25	egypt	egypt	PROPN
ajbmeb-864	286	26	.	.	PUNCT
ajbmeb-864	287	1	soliman	soliman	PROPN
ajbmeb-864	287	2	,	,	PUNCT
ajbmeb-864	287	3	mohamed	mohamed	PROPN
ajbmeb-864	287	4	mostafa	mostafa	PROPN
ajbmeb-864	287	5	,	,	PUNCT
ajbmeb-864	287	6	2009	2009	NUM
ajbmeb-864	287	7	,	,	PUNCT
ajbmeb-864	287	8	the	the	DET
ajbmeb-864	287	9	role	role	NOUN
ajbmeb-864	287	10	of	of	ADP
ajbmeb-864	287	11	corporate	corporate	ADJ
ajbmeb-864	287	12	governance	governance	NOUN
ajbmeb-864	287	13	in	in	ADP
ajbmeb-864	287	14	addressing	address	VERB
ajbmeb-864	287	15	financial	financial	ADJ
ajbmeb-864	287	16	and	and	CCONJ
ajbmeb-864	287	17	administrative	administrative	ADJ
ajbmeb-864	287	18	corruption	corruption	NOUN
ajbmeb-864	287	19	(	(	PUNCT
ajbmeb-864	287	20	a	a	DET
ajbmeb-864	287	21	comparative	comparative	ADJ
ajbmeb-864	287	22	study	study	NOUN
ajbmeb-864	287	23	)	)	PUNCT
ajbmeb-864	287	24	,	,	PUNCT
ajbmeb-864	287	25	university	university	NOUN
ajbmeb-864	287	26	house	house	PROPN
ajbmeb-864	287	27	,	,	PUNCT
ajbmeb-864	287	28	alexandria	alexandria	PROPN
ajbmeb-864	287	29	,	,	PUNCT
ajbmeb-864	287	30	egypt	egypt	PROPN
ajbmeb-864	287	31	.	.	PROPN
ajbmeb-864	287	32	ali	ali	PROPN
ajbmeb-864	287	33	,	,	PUNCT
ajbmeb-864	287	34	abdel	abdel	PROPN
ajbmeb-864	287	35	wahab	wahab	PROPN
ajbmeb-864	287	36	nasr	nasr	PROPN
ajbmeb-864	287	37	and	and	CCONJ
ajbmeb-864	287	38	shehata	shehata	PROPN
ajbmeb-864	287	39	,	,	PUNCT
ajbmeb-864	287	40	shehata	shehata	PROPN
ajbmeb-864	287	41	el	el	PROPN
ajbmeb-864	287	42	-	-	PUNCT
ajbmeb-864	287	43	sayed	say	VERB
ajbmeb-864	287	44	,	,	PUNCT
ajbmeb-864	287	45	2007	2007	NUM
ajbmeb-864	287	46	,	,	PUNCT
ajbmeb-864	287	47	auditing	auditing	NOUN
ajbmeb-864	287	48	and	and	CCONJ
ajbmeb-864	287	49	corporate	corporate	ADJ
ajbmeb-864	287	50	governance	governance	NOUN
ajbmeb-864	287	51	in	in	ADP
ajbmeb-864	287	52	the	the	DET
ajbmeb-864	287	53	contemporary	contemporary	PROPN
ajbmeb-864	287	54	arab	arab	PROPN
ajbmeb-864	287	55	and	and	CCONJ
ajbmeb-864	287	56	international	international	ADJ
ajbmeb-864	287	57	business	business	NOUN
ajbmeb-864	287	58	environment	environment	NOUN
ajbmeb-864	287	59	,	,	PUNCT
ajbmeb-864	287	60	university	university	NOUN
ajbmeb-864	287	61	house	house	PROPN
ajbmeb-864	287	62	,	,	PUNCT
ajbmeb-864	287	63	alexandria	alexandria	PROPN
ajbmeb-864	287	64	,	,	PUNCT
ajbmeb-864	287	65	egypt	egypt	PROPN
ajbmeb-864	287	66	.	.	PUNCT
ajbmeb-864	288	1	abusalim	abusalim	PROPN
ajbmeb-864	288	2	,	,	PUNCT
ajbmeb-864	288	3	khalil	khalil	PROPN
ajbmeb-864	288	4	,	,	PUNCT
ajbmeb-864	288	5	measuring	measure	VERB
ajbmeb-864	288	6	the	the	DET
ajbmeb-864	288	7	impact	impact	NOUN
ajbmeb-864	288	8	of	of	ADP
ajbmeb-864	288	9	commitment	commitment	NOUN
ajbmeb-864	288	10	to	to	ADP
ajbmeb-864	288	11	applying	apply	VERB
ajbmeb-864	288	12	corporate	corporate	ADJ
ajbmeb-864	288	13	governance	governance	NOUN
ajbmeb-864	288	14	on	on	ADP
ajbmeb-864	288	15	attracting	attract	VERB
ajbmeb-864	288	16	foreign	foreign	ADJ
ajbmeb-864	288	17	investments	investment	NOUN
ajbmeb-864	288	18	,	,	PUNCT
ajbmeb-864	288	19	jazan	jazan	PROPN
ajbmeb-864	288	20	university	university	PROPN
ajbmeb-864	288	21	journal	journal	NOUN
ajbmeb-864	288	22	,	,	PUNCT
ajbmeb-864	288	23	humanities	humanity	NOUN
ajbmeb-864	288	24	branch	branch	NOUN
ajbmeb-864	288	25	,	,	PUNCT
ajbmeb-864	288	26	saudi	saudi	PROPN
ajbmeb-864	288	27	arabia	arabia	PROPN
ajbmeb-864	288	28	,	,	PUNCT
ajbmeb-864	288	29	volume	volume	NOUN
ajbmeb-864	288	30	03	03	NUM
ajbmeb-864	288	31	,	,	PUNCT
ajbmeb-864	288	32	issue	issue	NOUN
ajbmeb-864	288	33	01	01	NUM
ajbmeb-864	288	34	,	,	PUNCT
ajbmeb-864	288	35	2014	2014	NUM
ajbmeb-864	288	36	.	.	PUNCT
ajbmeb-864	289	1	ismail	ismail	NOUN
ajbmeb-864	289	2	,	,	PUNCT
ajbmeb-864	289	3	mujbil	mujbil	NOUN
ajbmeb-864	289	4	,	,	PUNCT
ajbmeb-864	289	5	the	the	DET
ajbmeb-864	289	6	impact	impact	NOUN
ajbmeb-864	289	7	of	of	ADP
ajbmeb-864	289	8	creative	creative	ADJ
ajbmeb-864	289	9	accounting	accounting	NOUN
ajbmeb-864	289	10	methods	method	NOUN
ajbmeb-864	289	11	on	on	ADP
ajbmeb-864	289	12	the	the	DET
ajbmeb-864	289	13	reliability	reliability	NOUN
ajbmeb-864	289	14	of	of	ADP
ajbmeb-864	289	15	accounting	accounting	NOUN
ajbmeb-864	289	16	information	information	NOUN
ajbmeb-864	289	17	:	:	PUNCT
ajbmeb-864	289	18	an	an	DET
ajbmeb-864	289	19	applied	apply	VERB
ajbmeb-864	289	20	research	research	NOUN
ajbmeb-864	289	21	in	in	ADP
ajbmeb-864	289	22	a	a	DET
ajbmeb-864	289	23	governmental	governmental	ADJ
ajbmeb-864	289	24	bank	bank	NOUN
ajbmeb-864	289	25	,	,	PUNCT
ajbmeb-864	289	26	al	al	PROPN
ajbmeb-864	289	27	-	-	PUNCT
ajbmeb-864	289	28	qadisiyah	qadisiyah	PROPN
ajbmeb-864	289	29	journal	journal	NOUN
ajbmeb-864	289	30	for	for	ADP
ajbmeb-864	289	31	administrative	administrative	ADJ
ajbmeb-864	289	32	and	and	CCONJ
ajbmeb-864	289	33	economic	economic	ADJ
ajbmeb-864	289	34	sciences	science	NOUN
ajbmeb-864	289	35	,	,	PUNCT
ajbmeb-864	289	36	iraq	iraq	PROPN
ajbmeb-864	289	37	,	,	PUNCT
ajbmeb-864	289	38	volume	volume	NOUN
ajbmeb-864	289	39	16	16	NUM
ajbmeb-864	289	40	,	,	PUNCT
ajbmeb-864	289	41	issue	issue	NOUN
ajbmeb-864	289	42	3	3	NUM
ajbmeb-864	289	43	,	,	PUNCT
ajbmeb-864	289	44	2014	2014	NUM
ajbmeb-864	289	45	.	.	PUNCT
ajbmeb-864	290	1	blah	blah	PROPN
ajbmeb-864	290	2	,	,	PUNCT
ajbmeb-864	290	3	syed	syed	PROPN
ajbmeb-864	290	4	abdul	abdul	PROPN
ajbmeb-864	290	5	rahman	rahman	PROPN
ajbmeb-864	290	6	,	,	PUNCT
ajbmeb-864	290	7	the	the	DET
ajbmeb-864	290	8	role	role	NOUN
ajbmeb-864	290	9	of	of	ADP
ajbmeb-864	290	10	corporate	corporate	ADJ
ajbmeb-864	290	11	governance	governance	NOUN
ajbmeb-864	290	12	application	application	NOUN
ajbmeb-864	290	13	in	in	ADP
ajbmeb-864	290	14	the	the	DET
ajbmeb-864	290	15	practice	practice	NOUN
ajbmeb-864	290	16	of	of	ADP
ajbmeb-864	290	17	creative	creative	ADJ
ajbmeb-864	290	18	accounting	accounting	NOUN
ajbmeb-864	290	19	methods	method	NOUN
ajbmeb-864	290	20	,	,	PUNCT
ajbmeb-864	290	21	journal	journal	NOUN
ajbmeb-864	290	22	of	of	ADP
ajbmeb-864	290	23	economic	economic	ADJ
ajbmeb-864	290	24	and	and	CCONJ
ajbmeb-864	290	25	management	management	NOUN
ajbmeb-864	290	26	sciences	science	NOUN
ajbmeb-864	290	27	,	,	PUNCT
ajbmeb-864	290	28	riyadh	riyadh	PROPN
ajbmeb-864	290	29	,	,	PUNCT
ajbmeb-864	290	30	saudi	saudi	PROPN
ajbmeb-864	290	31	arabia	arabia	PROPN
ajbmeb-864	290	32	,	,	PUNCT
ajbmeb-864	290	33	issue	issue	NOUN
ajbmeb-864	290	34	12	12	NUM
ajbmeb-864	290	35	,	,	PUNCT
ajbmeb-864	290	36	2012	2012	NUM
ajbmeb-864	290	37	.	.	PUNCT
ajbmeb-864	291	1	tijani	tijani	PROPN
ajbmeb-864	291	2	,	,	PUNCT
ajbmeb-864	291	3	brqi	brqi	NOUN
ajbmeb-864	291	4	,	,	PUNCT
ajbmeb-864	291	5	creative	creative	ADJ
ajbmeb-864	291	6	accounting	accounting	NOUN
ajbmeb-864	291	7	:	:	PUNCT
ajbmeb-864	291	8	innovative	innovative	ADJ
ajbmeb-864	291	9	concepts	concept	NOUN
ajbmeb-864	291	10	and	and	CCONJ
ajbmeb-864	291	11	methods	method	NOUN
ajbmeb-864	291	12	to	to	PART
ajbmeb-864	291	13	beautify	beautify	VERB
ajbmeb-864	291	14	the	the	DET
ajbmeb-864	291	15	income	income	NOUN
ajbmeb-864	291	16	picture	picture	NOUN
ajbmeb-864	291	17	,	,	PUNCT
ajbmeb-864	291	18	journal	journal	NOUN
ajbmeb-864	291	19	of	of	ADP
ajbmeb-864	291	20	economics	economic	NOUN
ajbmeb-864	291	21	and	and	CCONJ
ajbmeb-864	291	22	management	management	NOUN
ajbmeb-864	291	23	sciences	science	NOUN
ajbmeb-864	291	24	,	,	PUNCT
ajbmeb-864	291	25	setif	setif	PROPN
ajbmeb-864	291	26	university	university	PROPN
ajbmeb-864	291	27	,	,	PUNCT
ajbmeb-864	291	28	algeria	algeria	PROPN
ajbmeb-864	291	29	,	,	PUNCT
ajbmeb-864	291	30	no	no	INTJ
ajbmeb-864	291	31	.	.	PROPN
ajbmeb-864	291	32	12	12	NUM
ajbmeb-864	291	33	,	,	PUNCT
ajbmeb-864	291	34	2012	2012	NUM
ajbmeb-864	291	35	.	.	PUNCT
ajbmeb-864	292	1	american	american	ADJ
ajbmeb-864	292	2	journal	journal	PROPN
ajbmeb-864	292	3	of	of	ADP
ajbmeb-864	292	4	business	business	NOUN
ajbmeb-864	292	5	management	management	NOUN
ajbmeb-864	292	6	,	,	PUNCT
ajbmeb-864	292	7	economics	economic	NOUN
ajbmeb-864	292	8	and	and	CCONJ
ajbmeb-864	292	9	banking	banking	NOUN
ajbmeb-864	292	10	volume	volume	NOUN
ajbmeb-864	292	11	12	12	NUM
ajbmeb-864	292	12	may	may	PROPN
ajbmeb-864	292	13	,	,	PUNCT
ajbmeb-864	292	14	2023	2023	NUM
ajbmeb-864	292	15	p	p	NOUN
ajbmeb-864	292	16	a	a	DET
ajbmeb-864	292	17	g	g	NOUN
ajbmeb-864	292	18	e	e	NOUN
ajbmeb-864	292	19	|	|	ADV
ajbmeb-864	292	20	186	186	NUM
ajbmeb-864	292	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-864	292	22	helles	helle	NOUN
ajbmeb-864	292	23	,	,	PUNCT
ajbmeb-864	292	24	salem	salem	PROPN
ajbmeb-864	292	25	abdullah	abdullah	PROPN
ajbmeb-864	292	26	,	,	PUNCT
ajbmeb-864	292	27	accounting	accounting	NOUN
ajbmeb-864	292	28	estimates	estimate	NOUN
ajbmeb-864	292	29	and	and	CCONJ
ajbmeb-864	292	30	the	the	DET
ajbmeb-864	292	31	problems	problem	NOUN
ajbmeb-864	292	32	resulting	result	VERB
ajbmeb-864	292	33	from	from	ADP
ajbmeb-864	292	34	their	their	PRON
ajbmeb-864	292	35	use	use	NOUN
ajbmeb-864	292	36	and	and	CCONJ
ajbmeb-864	292	37	the	the	DET
ajbmeb-864	292	38	position	position	NOUN
ajbmeb-864	292	39	of	of	ADP
ajbmeb-864	292	40	the	the	DET
ajbmeb-864	292	41	external	external	ADJ
ajbmeb-864	292	42	auditor	auditor	NOUN
ajbmeb-864	292	43	on	on	ADP
ajbmeb-864	292	44	them	they	PRON
ajbmeb-864	292	45	,	,	PUNCT
ajbmeb-864	292	46	al	al	PROPN
ajbmeb-864	292	47	-	-	PUNCT
ajbmeb-864	292	48	rafidain	rafidain	PROPN
ajbmeb-864	292	49	development	development	NOUN
ajbmeb-864	292	50	journal	journal	PROPN
ajbmeb-864	292	51	,	,	PUNCT
ajbmeb-864	292	52	mosul	mosul	PROPN
ajbmeb-864	292	53	university	university	PROPN
ajbmeb-864	292	54	,	,	PUNCT
ajbmeb-864	292	55	iraq	iraq	PROPN
ajbmeb-864	292	56	,	,	PUNCT
ajbmeb-864	292	57	vol.30	vol.30	NOUN
ajbmeb-864	292	58	,	,	PUNCT
ajbmeb-864	292	59	issue	issue	NOUN
ajbmeb-864	292	60	96	96	NUM
ajbmeb-864	292	61	,	,	PUNCT
ajbmeb-864	292	62	2002	2002	NUM
ajbmeb-864	292	63	.	.	PUNCT
ajbmeb-864	293	1	hamada	hamada	PROPN
ajbmeb-864	293	2	,	,	PUNCT
ajbmeb-864	293	3	rasha	rasha	PROPN
ajbmeb-864	293	4	,	,	PUNCT
ajbmeb-864	293	5	the	the	DET
ajbmeb-864	293	6	role	role	NOUN
ajbmeb-864	293	7	of	of	ADP
ajbmeb-864	293	8	audit	audit	NOUN
ajbmeb-864	293	9	committees	committee	NOUN
ajbmeb-864	293	10	in	in	ADP
ajbmeb-864	293	11	reducing	reduce	VERB
ajbmeb-864	293	12	creative	creative	ADJ
ajbmeb-864	293	13	accounting	accounting	NOUN
ajbmeb-864	293	14	practices	practice	NOUN
ajbmeb-864	293	15	,	,	PUNCT
ajbmeb-864	293	16	damascus	damascus	PROPN
ajbmeb-864	293	17	university	university	PROPN
ajbmeb-864	293	18	journal	journal	NOUN
ajbmeb-864	293	19	of	of	ADP
ajbmeb-864	293	20	economic	economic	ADJ
ajbmeb-864	293	21	and	and	CCONJ
ajbmeb-864	293	22	legal	legal	ADJ
ajbmeb-864	293	23	sciences	science	NOUN
ajbmeb-864	293	24	,	,	PUNCT
ajbmeb-864	293	25	damascus	damascus	PROPN
ajbmeb-864	293	26	,	,	PUNCT
ajbmeb-864	293	27	syria	syria	PROPN
ajbmeb-864	293	28	,	,	PUNCT
ajbmeb-864	293	29	volume	volume	NOUN
ajbmeb-864	293	30	26	26	NUM
ajbmeb-864	293	31	,	,	PUNCT
ajbmeb-864	293	32	issue	issue	NOUN
ajbmeb-864	293	33	02	02	NUM
ajbmeb-864	293	34	,	,	PUNCT
ajbmeb-864	293	35	2010	2010	NUM
ajbmeb-864	293	36	.	.	PUNCT
ajbmeb-864	294	1	khalil	khalil	PROPN
ajbmeb-864	294	2	,	,	PUNCT
ajbmeb-864	294	3	mohamed	mohamed	PROPN
ajbmeb-864	294	4	,	,	PUNCT
ajbmeb-864	294	5	the	the	DET
ajbmeb-864	294	6	role	role	NOUN
ajbmeb-864	294	7	of	of	ADP
ajbmeb-864	294	8	the	the	DET
ajbmeb-864	294	9	management	management	NOUN
ajbmeb-864	294	10	accountant	accountant	NOUN
ajbmeb-864	294	11	in	in	ADP
ajbmeb-864	294	12	the	the	DET
ajbmeb-864	294	13	framework	framework	NOUN
ajbmeb-864	294	14	of	of	ADP
ajbmeb-864	294	15	corporate	corporate	ADJ
ajbmeb-864	294	16	governance	governance	NOUN
ajbmeb-864	294	17	,	,	PUNCT
ajbmeb-864	294	18	journal	journal	NOUN
ajbmeb-864	294	19	of	of	ADP
ajbmeb-864	294	20	commercial	commercial	ADJ
ajbmeb-864	294	21	studies	study	NOUN
ajbmeb-864	294	22	and	and	CCONJ
ajbmeb-864	294	23	research	research	NOUN
ajbmeb-864	294	24	,	,	PUNCT
ajbmeb-864	294	25	faculty	faculty	NOUN
ajbmeb-864	294	26	of	of	ADP
ajbmeb-864	294	27	commerce	commerce	PROPN
ajbmeb-864	294	28	,	,	PUNCT
ajbmeb-864	294	29	benha	benha	VERB
ajbmeb-864	294	30	university	university	PROPN
ajbmeb-864	294	31	,	,	PUNCT
ajbmeb-864	294	32	egypt	egypt	PROPN
ajbmeb-864	294	33	,	,	PUNCT
ajbmeb-864	294	34	issue	issue	NOUN
ajbmeb-864	294	35	02	02	NUM
ajbmeb-864	294	36	,	,	PUNCT
ajbmeb-864	294	37	2003	2003	NUM
ajbmeb-864	294	38	.	.	PUNCT
ajbmeb-864	295	1	darwish	darwish	PROPN
ajbmeb-864	295	2	,	,	PUNCT
ajbmeb-864	295	3	abdel	abdel	PROPN
ajbmeb-864	295	4	nasser	nasser	PROPN
ajbmeb-864	295	5	,	,	PUNCT
ajbmeb-864	295	6	accounting	account	VERB
ajbmeb-864	295	7	disclosure	disclosure	NOUN
ajbmeb-864	295	8	in	in	ADP
ajbmeb-864	295	9	the	the	DET
ajbmeb-864	295	10	effective	effective	ADJ
ajbmeb-864	295	11	application	application	NOUN
ajbmeb-864	295	12	of	of	ADP
ajbmeb-864	295	13	corporate	corporate	ADJ
ajbmeb-864	295	14	governance	governance	NOUN
ajbmeb-864	295	15	an	an	DET
ajbmeb-864	295	16	analytical	analytical	ADJ
ajbmeb-864	295	17	field	field	NOUN
ajbmeb-864	295	18	study	study	NOUN
ajbmeb-864	295	19	,	,	PUNCT
ajbmeb-864	295	20	journal	journal	NOUN
ajbmeb-864	295	21	of	of	ADP
ajbmeb-864	295	22	financial	financial	ADJ
ajbmeb-864	295	23	and	and	CCONJ
ajbmeb-864	295	24	commercial	commercial	ADJ
ajbmeb-864	295	25	studies	study	NOUN
ajbmeb-864	295	26	,	,	PUNCT
ajbmeb-864	295	27	faculty	faculty	NOUN
ajbmeb-864	295	28	of	of	ADP
ajbmeb-864	295	29	commerce	commerce	PROPN
ajbmeb-864	295	30	,	,	PUNCT
ajbmeb-864	295	31	beni	beni	ADJ
ajbmeb-864	295	32	suef	suef	NOUN
ajbmeb-864	295	33	,	,	PUNCT
ajbmeb-864	295	34	cairo	cairo	PROPN
ajbmeb-864	295	35	university	university	PROPN
ajbmeb-864	295	36	,	,	PUNCT
ajbmeb-864	295	37	egypt	egypt	PROPN
ajbmeb-864	295	38	,	,	PUNCT
ajbmeb-864	295	39	no	no	INTJ
ajbmeb-864	295	40	.	.	PROPN
ajbmeb-864	295	41	02	02	NUM
ajbmeb-864	295	42	,	,	PUNCT
ajbmeb-864	295	43	2003	2003	NUM
ajbmeb-864	295	44	.	.	PUNCT
ajbmeb-864	296	1	ramo	ramo	PROPN
ajbmeb-864	296	2	,	,	PUNCT
ajbmeb-864	296	3	waheed	waheed	PROPN
ajbmeb-864	296	4	mahmoud	mahmoud	PROPN
ajbmeb-864	296	5	,	,	PUNCT
ajbmeb-864	296	6	the	the	DET
ajbmeb-864	296	7	conceptual	conceptual	ADJ
ajbmeb-864	296	8	framework	framework	NOUN
ajbmeb-864	296	9	for	for	ADP
ajbmeb-864	296	10	creative	creative	ADJ
ajbmeb-864	296	11	accounting	accounting	NOUN
ajbmeb-864	296	12	in	in	ADP
ajbmeb-864	296	13	the	the	DET
ajbmeb-864	296	14	light	light	NOUN
ajbmeb-864	296	15	of	of	ADP
ajbmeb-864	296	16	the	the	DET
ajbmeb-864	296	17	accounting	accounting	NOUN
ajbmeb-864	296	18	profession	profession	NOUN
ajbmeb-864	296	19	’s	’s	PART
ajbmeb-864	296	20	rules	rule	NOUN
ajbmeb-864	296	21	and	and	CCONJ
ajbmeb-864	296	22	ethics	ethic	NOUN
ajbmeb-864	296	23	and	and	CCONJ
ajbmeb-864	296	24	international	international	ADJ
ajbmeb-864	296	25	accounting	accounting	NOUN
ajbmeb-864	296	26	and	and	CCONJ
ajbmeb-864	296	27	auditing	auditing	NOUN
ajbmeb-864	296	28	standards	standard	NOUN
ajbmeb-864	296	29	,	,	PUNCT
ajbmeb-864	296	30	alrafidain	alrafidain	PROPN
ajbmeb-864	296	31	development	development	PROPN
ajbmeb-864	296	32	journal	journal	PROPN
ajbmeb-864	296	33	,	,	PUNCT
ajbmeb-864	296	34	mosul	mosul	PROPN
ajbmeb-864	296	35	university	university	PROPN
ajbmeb-864	296	36	,	,	PUNCT
ajbmeb-864	296	37	iraq	iraq	PROPN
ajbmeb-864	296	38	,	,	PUNCT
ajbmeb-864	296	39	volume	volume	NOUN
ajbmeb-864	296	40	30	30	NUM
ajbmeb-864	296	41	,	,	PUNCT
ajbmeb-864	296	42	issue	issue	NOUN
ajbmeb-864	296	43	89	89	NUM
ajbmeb-864	296	44	,	,	PUNCT
ajbmeb-864	296	45	2007	2007	NUM
ajbmeb-864	296	46	.	.	PUNCT
ajbmeb-864	297	1	rihawi	rihawi	PROPN
ajbmeb-864	297	2	,	,	PUNCT
ajbmeb-864	297	3	maha	maha	PROPN
ajbmeb-864	297	4	,	,	PUNCT
ajbmeb-864	297	5	joint	joint	ADJ
ajbmeb-864	297	6	stock	stock	NOUN
ajbmeb-864	297	7	companies	company	NOUN
ajbmeb-864	297	8	between	between	ADP
ajbmeb-864	297	9	governance	governance	NOUN
ajbmeb-864	297	10	,	,	PUNCT
ajbmeb-864	297	11	laws	law	NOUN
ajbmeb-864	297	12	and	and	CCONJ
ajbmeb-864	297	13	instructions	instruction	NOUN
ajbmeb-864	297	14	:	:	PUNCT
ajbmeb-864	297	15	a	a	DET
ajbmeb-864	297	16	case	case	NOUN
ajbmeb-864	297	17	study	study	NOUN
ajbmeb-864	297	18	for	for	ADP
ajbmeb-864	297	19	omani	omani	ADJ
ajbmeb-864	297	20	public	public	ADJ
ajbmeb-864	297	21	shareholding	shareholding	NOUN
ajbmeb-864	297	22	companies	company	NOUN
ajbmeb-864	297	23	,	,	PUNCT
ajbmeb-864	297	24	damascus	damascus	PROPN
ajbmeb-864	297	25	university	university	PROPN
ajbmeb-864	297	26	journal	journal	NOUN
ajbmeb-864	297	27	of	of	ADP
ajbmeb-864	297	28	economic	economic	ADJ
ajbmeb-864	297	29	and	and	CCONJ
ajbmeb-864	297	30	legal	legal	ADJ
ajbmeb-864	297	31	sciences	science	NOUN
ajbmeb-864	297	32	,	,	PUNCT
ajbmeb-864	297	33	damascus	damascus	PROPN
ajbmeb-864	297	34	,	,	PUNCT
ajbmeb-864	297	35	syria	syria	PROPN
ajbmeb-864	297	36	,	,	PUNCT
ajbmeb-864	297	37	volume	volume	NOUN
ajbmeb-864	297	38	24	24	NUM
ajbmeb-864	297	39	,	,	PUNCT
ajbmeb-864	297	40	issue	issue	NOUN
ajbmeb-864	297	41	01	01	NUM
ajbmeb-864	297	42	,	,	PUNCT
ajbmeb-864	297	43	2008	2008	NUM
ajbmeb-864	297	44	.	.	PUNCT
ajbmeb-864	298	1	sami	sami	PROPN
ajbmeb-864	298	2	,	,	PUNCT
ajbmeb-864	298	3	magdy	magdy	PROPN
ajbmeb-864	298	4	mohamed	mohamed	PROPN
ajbmeb-864	298	5	,	,	PUNCT
ajbmeb-864	298	6	the	the	DET
ajbmeb-864	298	7	role	role	NOUN
ajbmeb-864	298	8	of	of	ADP
ajbmeb-864	298	9	audit	audit	NOUN
ajbmeb-864	298	10	committees	committee	NOUN
ajbmeb-864	298	11	in	in	ADP
ajbmeb-864	298	12	corporate	corporate	ADJ
ajbmeb-864	298	13	governance	governance	NOUN
ajbmeb-864	298	14	and	and	CCONJ
ajbmeb-864	298	15	its	its	PRON
ajbmeb-864	298	16	effects	effect	NOUN
ajbmeb-864	298	17	on	on	ADP
ajbmeb-864	298	18	the	the	DET
ajbmeb-864	298	19	quality	quality	NOUN
ajbmeb-864	298	20	of	of	ADP
ajbmeb-864	298	21	financial	financial	ADJ
ajbmeb-864	298	22	statements	statement	NOUN
ajbmeb-864	298	23	published	publish	VERB
ajbmeb-864	298	24	in	in	ADP
ajbmeb-864	298	25	the	the	DET
ajbmeb-864	298	26	egyptian	egyptian	ADJ
ajbmeb-864	298	27	business	business	PROPN
ajbmeb-864	298	28	environment	environment	PROPN
ajbmeb-864	298	29	,	,	PUNCT
ajbmeb-864	298	30	journal	journal	NOUN
ajbmeb-864	298	31	of	of	ADP
ajbmeb-864	298	32	the	the	DET
ajbmeb-864	298	33	faculty	faculty	NOUN
ajbmeb-864	298	34	of	of	ADP
ajbmeb-864	298	35	commerce	commerce	NOUN
ajbmeb-864	298	36	for	for	ADP
ajbmeb-864	298	37	scientific	scientific	ADJ
ajbmeb-864	298	38	research	research	NOUN
ajbmeb-864	298	39	,	,	PUNCT
ajbmeb-864	298	40	alexandria	alexandria	PROPN
ajbmeb-864	298	41	university	university	PROPN
ajbmeb-864	298	42	,	,	PUNCT
ajbmeb-864	298	43	egypt	egypt	PROPN
ajbmeb-864	298	44	,	,	PUNCT
ajbmeb-864	298	45	volume	volume	NOUN
ajbmeb-864	298	46	46	46	NUM
ajbmeb-864	298	47	,	,	PUNCT
ajbmeb-864	298	48	issue	issue	NOUN
ajbmeb-864	298	49	02	02	NUM
ajbmeb-864	298	50	,	,	PUNCT
ajbmeb-864	298	51	2009	2009	NUM
ajbmeb-864	298	52	.	.	PUNCT
ajbmeb-864	299	1	chariki	chariki	PROPN
ajbmeb-864	299	2	,	,	PUNCT
ajbmeb-864	299	3	omar	omar	PROPN
ajbmeb-864	299	4	,	,	PUNCT
ajbmeb-864	299	5	internal	internal	ADJ
ajbmeb-864	299	6	audit	audit	NOUN
ajbmeb-864	299	7	as	as	ADP
ajbmeb-864	299	8	one	one	NUM
ajbmeb-864	299	9	of	of	ADP
ajbmeb-864	299	10	the	the	DET
ajbmeb-864	299	11	most	most	ADV
ajbmeb-864	299	12	important	important	ADJ
ajbmeb-864	299	13	mechanisms	mechanism	NOUN
ajbmeb-864	299	14	in	in	ADP
ajbmeb-864	299	15	the	the	DET
ajbmeb-864	299	16	governance	governance	NOUN
ajbmeb-864	299	17	system	system	NOUN
ajbmeb-864	299	18	and	and	CCONJ
ajbmeb-864	299	19	its	its	PRON
ajbmeb-864	299	20	role	role	NOUN
ajbmeb-864	299	21	in	in	ADP
ajbmeb-864	299	22	raising	raise	VERB
ajbmeb-864	299	23	the	the	DET
ajbmeb-864	299	24	quality	quality	NOUN
ajbmeb-864	299	25	of	of	ADP
ajbmeb-864	299	26	performance	performance	NOUN
ajbmeb-864	299	27	in	in	ADP
ajbmeb-864	299	28	the	the	DET
ajbmeb-864	299	29	institution	institution	NOUN
ajbmeb-864	299	30	,	,	PUNCT
ajbmeb-864	299	31	journal	journal	NOUN
ajbmeb-864	299	32	of	of	ADP
ajbmeb-864	299	33	the	the	DET
ajbmeb-864	299	34	performance	performance	NOUN
ajbmeb-864	299	35	of	of	ADP
ajbmeb-864	299	36	algerian	algerian	ADJ
ajbmeb-864	299	37	institutions	institution	NOUN
ajbmeb-864	299	38	,	,	PUNCT
ajbmeb-864	299	39	setif	setif	PROPN
ajbmeb-864	299	40	university	university	PROPN
ajbmeb-864	299	41	,	,	PUNCT
ajbmeb-864	299	42	algeria	algeria	PROPN
ajbmeb-864	299	43	,	,	PUNCT
ajbmeb-864	299	44	no	no	INTJ
ajbmeb-864	299	45	.	.	NOUN
ajbmeb-864	299	46	07	07	NUM
ajbmeb-864	299	47	,	,	PUNCT
ajbmeb-864	299	48	2015	2015	NUM
ajbmeb-864	299	49	.	.	PUNCT
ajbmeb-864	300	1	ali	ali	PROPN
ajbmeb-864	300	2	,	,	PUNCT
ajbmeb-864	300	3	mustafa	mustafa	PROPN
ajbmeb-864	300	4	abdel	abdel	PROPN
ajbmeb-864	300	5	hussein	hussein	PROPN
ajbmeb-864	300	6	and	and	CCONJ
ajbmeb-864	300	7	hussein	hussein	PROPN
ajbmeb-864	300	8	,	,	PUNCT
ajbmeb-864	300	9	ali	ali	PROPN
ajbmeb-864	300	10	kazem	kazem	PROPN
ajbmeb-864	300	11	,	,	PUNCT
ajbmeb-864	300	12	the	the	DET
ajbmeb-864	300	13	role	role	NOUN
ajbmeb-864	300	14	of	of	ADP
ajbmeb-864	300	15	governance	governance	NOUN
ajbmeb-864	300	16	in	in	ADP
ajbmeb-864	300	17	improving	improve	VERB
ajbmeb-864	300	18	the	the	DET
ajbmeb-864	300	19	strategic	strategic	ADJ
ajbmeb-864	300	20	performance	performance	NOUN
ajbmeb-864	300	21	of	of	ADP
ajbmeb-864	300	22	tax	tax	NOUN
ajbmeb-864	300	23	administration	administration	NOUN
ajbmeb-864	300	24	,	,	PUNCT
ajbmeb-864	300	25	journal	journal	NOUN
ajbmeb-864	300	26	of	of	ADP
ajbmeb-864	300	27	accounting	accounting	NOUN
ajbmeb-864	300	28	and	and	CCONJ
ajbmeb-864	300	29	financial	financial	ADJ
ajbmeb-864	300	30	studies	study	NOUN
ajbmeb-864	300	31	,	,	PUNCT
ajbmeb-864	300	32	university	university	NOUN
ajbmeb-864	300	33	of	of	ADP
ajbmeb-864	300	34	baghdad	baghdad	PROPN
ajbmeb-864	300	35	,	,	PUNCT
ajbmeb-864	300	36	iraq	iraq	PROPN
ajbmeb-864	300	37	,	,	PUNCT
ajbmeb-864	300	38	volume	volume	NOUN
ajbmeb-864	300	39	08	08	NUM
ajbmeb-864	300	40	,	,	PUNCT
ajbmeb-864	300	41	issue	issue	NOUN
ajbmeb-864	300	42	22	22	NUM
ajbmeb-864	300	43	,	,	PUNCT
ajbmeb-864	300	44	2013	2013	NUM
ajbmeb-864	300	45	.	.	PUNCT
ajbmeb-864	301	1	al	al	PROPN
ajbmeb-864	301	2	-	-	PUNCT
ajbmeb-864	301	3	qutaish	qutaish	PROPN
ajbmeb-864	301	4	,	,	PUNCT
ajbmeb-864	301	5	hassan	hassan	PROPN
ajbmeb-864	301	6	and	and	CCONJ
ajbmeb-864	301	7	al	al	PROPN
ajbmeb-864	301	8	-	-	PUNCT
ajbmeb-864	301	9	sufi	sufi	NOUN
ajbmeb-864	301	10	,	,	PUNCT
ajbmeb-864	301	11	faris	faris	PROPN
ajbmeb-864	301	12	,	,	PUNCT
ajbmeb-864	301	13	methods	method	NOUN
ajbmeb-864	301	14	of	of	ADP
ajbmeb-864	301	15	using	use	VERB
ajbmeb-864	301	16	creative	creative	ADJ
ajbmeb-864	301	17	accounting	accounting	NOUN
ajbmeb-864	301	18	in	in	ADP
ajbmeb-864	301	19	the	the	DET
ajbmeb-864	301	20	income	income	NOUN
ajbmeb-864	301	21	and	and	CCONJ
ajbmeb-864	301	22	financial	financial	ADJ
ajbmeb-864	301	23	position	position	NOUN
ajbmeb-864	301	24	statements	statement	NOUN
ajbmeb-864	301	25	in	in	ADP
ajbmeb-864	301	26	public	public	ADJ
ajbmeb-864	301	27	shareholding	shareholding	NOUN
ajbmeb-864	301	28	commercial	commercial	ADJ
ajbmeb-864	301	29	enterprises	enterprise	NOUN
ajbmeb-864	301	30	listed	list	VERB
ajbmeb-864	301	31	on	on	ADP
ajbmeb-864	301	32	the	the	DET
ajbmeb-864	301	33	amman	amman	PROPN
ajbmeb-864	301	34	stock	stock	PROPN
ajbmeb-864	301	35	exchange	exchange	PROPN
ajbmeb-864	301	36	,	,	PUNCT
ajbmeb-864	301	37	journal	journal	NOUN
ajbmeb-864	301	38	of	of	ADP
ajbmeb-864	301	39	baghdad	baghdad	PROPN
ajbmeb-864	301	40	college	college	PROPN
ajbmeb-864	301	41	of	of	ADP
ajbmeb-864	301	42	economic	economic	PROPN
ajbmeb-864	301	43	sciences	sciences	PROPN
ajbmeb-864	301	44	university	university	PROPN
ajbmeb-864	301	45	,	,	PUNCT
ajbmeb-864	301	46	iraq	iraq	PROPN
ajbmeb-864	301	47	,	,	PUNCT
ajbmeb-864	301	48	issue	issue	NOUN
ajbmeb-864	301	49	27	27	NUM
ajbmeb-864	301	50	,	,	PUNCT
ajbmeb-864	301	51	2011	2011	NUM
ajbmeb-864	301	52	.	.	PUNCT
ajbmeb-864	302	1	al	al	PROPN
ajbmeb-864	302	2	-	-	PUNCT
ajbmeb-864	302	3	mobaideen	mobaideen	PROPN
ajbmeb-864	302	4	,	,	PUNCT
ajbmeb-864	302	5	tariq	tariq	NOUN
ajbmeb-864	302	6	and	and	CCONJ
ajbmeb-864	302	7	abdel	abdel	PROPN
ajbmeb-864	302	8	-	-	PUNCT
ajbmeb-864	302	9	moneim	moneim	PROPN
ajbmeb-864	302	10	,	,	PUNCT
ajbmeb-864	302	11	osama	osama	NOUN
ajbmeb-864	302	12	,	,	PUNCT
ajbmeb-864	302	13	the	the	DET
ajbmeb-864	302	14	role	role	NOUN
ajbmeb-864	302	15	of	of	ADP
ajbmeb-864	302	16	creative	creative	ADJ
ajbmeb-864	302	17	accounting	accounting	NOUN
ajbmeb-864	302	18	in	in	ADP
ajbmeb-864	302	19	the	the	DET
ajbmeb-864	302	20	emergence	emergence	NOUN
ajbmeb-864	302	21	of	of	ADP
ajbmeb-864	302	22	the	the	DET
ajbmeb-864	302	23	global	global	ADJ
ajbmeb-864	302	24	financial	financial	ADJ
ajbmeb-864	302	25	crisis	crisis	NOUN
ajbmeb-864	302	26	and	and	CCONJ
ajbmeb-864	302	27	loss	loss	NOUN
ajbmeb-864	302	28	of	of	ADP
ajbmeb-864	302	29	reliability	reliability	NOUN
ajbmeb-864	302	30	in	in	ADP
ajbmeb-864	302	31	financial	financial	ADJ
ajbmeb-864	302	32	data	datum	NOUN
ajbmeb-864	302	33	:	:	PUNCT
ajbmeb-864	302	34	from	from	ADP
ajbmeb-864	302	35	the	the	DET
ajbmeb-864	302	36	point	point	NOUN
ajbmeb-864	302	37	of	of	ADP
ajbmeb-864	302	38	view	view	NOUN
ajbmeb-864	302	39	of	of	ADP
ajbmeb-864	302	40	auditors	auditor	NOUN
ajbmeb-864	302	41	and	and	CCONJ
ajbmeb-864	302	42	university	university	NOUN
ajbmeb-864	302	43	professors	professor	NOUN
ajbmeb-864	302	44	,	,	PUNCT
ajbmeb-864	302	45	journal	journal	NOUN
ajbmeb-864	302	46	of	of	ADP
ajbmeb-864	302	47	economic	economic	ADJ
ajbmeb-864	302	48	and	and	CCONJ
ajbmeb-864	302	49	administrative	administrative	ADJ
ajbmeb-864	302	50	research	research	NOUN
ajbmeb-864	302	51	,	,	PUNCT
ajbmeb-864	302	52	zarqa	zarqa	PROPN
ajbmeb-864	302	53	private	private	PROPN
ajbmeb-864	302	54	university	university	PROPN
ajbmeb-864	302	55	,	,	PUNCT
ajbmeb-864	302	56	jordan	jordan	PROPN
ajbmeb-864	302	57	,	,	PUNCT
ajbmeb-864	302	58	issue	issue	NOUN
ajbmeb-864	302	59	08	08	NUM
ajbmeb-864	302	60	,	,	PUNCT
ajbmeb-864	302	61	2010	2010	NUM
ajbmeb-864	302	62	.	.	PUNCT
ajbmeb-864	303	1	muhammad	muhammad	PROPN
ajbmeb-864	303	2	hassan	hassan	PROPN
ajbmeb-864	303	3	,	,	PUNCT
ajbmeb-864	303	4	bushra	bushra	PROPN
ajbmeb-864	303	5	,	,	PUNCT
ajbmeb-864	303	6	a	a	DET
ajbmeb-864	303	7	suggested	suggest	VERB
ajbmeb-864	303	8	guide	guide	NOUN
ajbmeb-864	303	9	for	for	ADP
ajbmeb-864	303	10	activating	activate	VERB
ajbmeb-864	303	11	the	the	DET
ajbmeb-864	303	12	audit	audit	NOUN
ajbmeb-864	303	13	committee	committee	NOUN
ajbmeb-864	303	14	to	to	PART
ajbmeb-864	303	15	support	support	VERB
ajbmeb-864	303	16	the	the	DET
ajbmeb-864	303	17	implementation	implementation	NOUN
ajbmeb-864	303	18	of	of	ADP
ajbmeb-864	303	19	corporate	corporate	ADJ
ajbmeb-864	303	20	governance	governance	NOUN
ajbmeb-864	303	21	and	and	CCONJ
ajbmeb-864	303	22	its	its	PRON
ajbmeb-864	303	23	mechanisms	mechanism	NOUN
ajbmeb-864	303	24	,	,	PUNCT
ajbmeb-864	303	25	al	al	PROPN
ajbmeb-864	303	26	-	-	PUNCT
ajbmeb-864	303	27	ghari	ghari	ADJ
ajbmeb-864	303	28	journal	journal	NOUN
ajbmeb-864	303	29	of	of	ADP
ajbmeb-864	303	30	economic	economic	ADJ
ajbmeb-864	303	31	and	and	CCONJ
ajbmeb-864	303	32	administrative	administrative	ADJ
ajbmeb-864	303	33	sciences	sciences	PROPN
ajbmeb-864	303	34	,	,	PUNCT
ajbmeb-864	303	35	iraq	iraq	PROPN
ajbmeb-864	303	36	,	,	PUNCT
ajbmeb-864	303	37	volume	volume	NOUN
ajbmeb-864	303	38	08	08	NUM
ajbmeb-864	303	39	,	,	PUNCT
ajbmeb-864	303	40	issue	issue	NOUN
ajbmeb-864	303	41	22	22	NUM
ajbmeb-864	303	42	,	,	PUNCT
ajbmeb-864	303	43	2012	2012	NUM
ajbmeb-864	303	44	.	.	PUNCT
ajbmeb-864	304	1	al	al	PROPN
ajbmeb-864	304	2	-	-	PUNCT
ajbmeb-864	304	3	mousawi	mousawi	PROPN
ajbmeb-864	304	4	,	,	PUNCT
ajbmeb-864	304	5	hassan	hassan	PROPN
ajbmeb-864	304	6	and	and	CCONJ
ajbmeb-864	304	7	al	al	PROPN
ajbmeb-864	304	8	-	-	PUNCT
ajbmeb-864	304	9	zarir	zarir	PROPN
ajbmeb-864	304	10	,	,	PUNCT
ajbmeb-864	304	11	rania	rania	PROPN
ajbmeb-864	304	12	,	,	PUNCT
ajbmeb-864	304	13	the	the	DET
ajbmeb-864	304	14	adequacy	adequacy	NOUN
ajbmeb-864	304	15	of	of	ADP
ajbmeb-864	304	16	the	the	DET
ajbmeb-864	304	17	experience	experience	NOUN
ajbmeb-864	304	18	of	of	ADP
ajbmeb-864	304	19	certified	certify	VERB
ajbmeb-864	304	20	accountants	accountant	NOUN
ajbmeb-864	304	21	in	in	ADP
ajbmeb-864	304	22	lebanon	lebanon	PROPN
ajbmeb-864	304	23	to	to	PART
ajbmeb-864	304	24	expose	expose	VERB
ajbmeb-864	304	25	creative	creative	ADJ
ajbmeb-864	304	26	accounting	accounting	NOUN
ajbmeb-864	304	27	practices	practice	NOUN
ajbmeb-864	304	28	from	from	ADP
ajbmeb-864	304	29	the	the	DET
ajbmeb-864	304	30	perspective	perspective	NOUN
ajbmeb-864	304	31	of	of	ADP
ajbmeb-864	304	32	the	the	DET
ajbmeb-864	304	33	experts	expert	NOUN
ajbmeb-864	304	34	themselves	themselves	PRON
ajbmeb-864	304	35	,	,	PUNCT
ajbmeb-864	304	36	al	al	PROPN
ajbmeb-864	304	37	-	-	PUNCT
ajbmeb-864	304	38	baath	baath	PROPN
ajbmeb-864	304	39	university	university	NOUN
ajbmeb-864	304	40	journal	journal	NOUN
ajbmeb-864	304	41	,	,	PUNCT
ajbmeb-864	304	42	chickpeas	chickpeas	PROPN
ajbmeb-864	304	43	,	,	PUNCT
ajbmeb-864	304	44	syria	syria	PROPN
ajbmeb-864	304	45	,	,	PUNCT
ajbmeb-864	304	46	volume	volume	NOUN
ajbmeb-864	304	47	38	38	NUM
ajbmeb-864	304	48	,	,	PUNCT
ajbmeb-864	304	49	issue	issue	NOUN
ajbmeb-864	304	50	12	12	NUM
ajbmeb-864	304	51	,	,	PUNCT
ajbmeb-864	304	52	2016	2016	NUM
ajbmeb-864	304	53	.	.	PUNCT
ajbmeb-864	305	1	american	american	PROPN
ajbmeb-864	305	2	journal	journal	PROPN
ajbmeb-864	305	3	of	of	ADP
ajbmeb-864	305	4	business	business	NOUN
ajbmeb-864	305	5	management	management	NOUN
ajbmeb-864	305	6	,	,	PUNCT
ajbmeb-864	305	7	economics	economic	NOUN
ajbmeb-864	305	8	and	and	CCONJ
ajbmeb-864	305	9	banking	banking	NOUN
ajbmeb-864	305	10	volume	volume	NOUN
ajbmeb-864	305	11	12	12	NUM
ajbmeb-864	305	12	may	may	PROPN
ajbmeb-864	305	13	,	,	PUNCT
ajbmeb-864	305	14	2023	2023	NUM
ajbmeb-864	305	15	p	p	NOUN
ajbmeb-864	305	16	a	a	PRON
ajbmeb-864	305	17	g	g	NOUN
ajbmeb-864	305	18	e	e	NOUN
ajbmeb-864	305	19	|	|	ADV
ajbmeb-864	305	20	187	187	NUM
ajbmeb-864	305	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-864	305	22	yaqoub	yaqoub	NOUN
ajbmeb-864	305	23	,	,	PUNCT
ajbmeb-864	305	24	fayhaa	fayhaa	NOUN
ajbmeb-864	305	25	and	and	CCONJ
ajbmeb-864	305	26	al	al	PROPN
ajbmeb-864	305	27	-	-	PUNCT
ajbmeb-864	305	28	khanmi	khanmi	PROPN
ajbmeb-864	305	29	farqad	farqad	PROPN
ajbmeb-864	305	30	,	,	PUNCT
ajbmeb-864	305	31	the	the	DET
ajbmeb-864	305	32	impact	impact	NOUN
ajbmeb-864	305	33	of	of	ADP
ajbmeb-864	305	34	applying	apply	VERB
ajbmeb-864	305	35	corporate	corporate	ADJ
ajbmeb-864	305	36	governance	governance	NOUN
ajbmeb-864	305	37	rules	rule	NOUN
ajbmeb-864	305	38	on	on	ADP
ajbmeb-864	305	39	the	the	DET
ajbmeb-864	305	40	credibility	credibility	NOUN
ajbmeb-864	305	41	of	of	ADP
ajbmeb-864	305	42	financial	financial	ADJ
ajbmeb-864	305	43	reports	report	NOUN
ajbmeb-864	305	44	and	and	CCONJ
ajbmeb-864	305	45	in	in	ADP
ajbmeb-864	305	46	determining	determine	VERB
ajbmeb-864	305	47	the	the	DET
ajbmeb-864	305	48	income	income	NOUN
ajbmeb-864	305	49	tax	tax	NOUN
ajbmeb-864	305	50	base	base	NOUN
ajbmeb-864	305	51	,	,	PUNCT
ajbmeb-864	305	52	journal	journal	NOUN
ajbmeb-864	305	53	of	of	ADP
ajbmeb-864	305	54	accounting	accounting	NOUN
ajbmeb-864	305	55	and	and	CCONJ
ajbmeb-864	305	56	financial	financial	ADJ
ajbmeb-864	305	57	studies	study	NOUN
ajbmeb-864	305	58	,	,	PUNCT
ajbmeb-864	305	59	baghdad	baghdad	PROPN
ajbmeb-864	305	60	,	,	PUNCT
ajbmeb-864	305	61	iraq	iraq	PROPN
ajbmeb-864	305	62	,	,	PUNCT
ajbmeb-864	305	63	2010	2010	NUM
ajbmeb-864	305	64	.	.	PUNCT
ajbmeb-864	306	1	abu	abu	PROPN
ajbmeb-864	306	2	hamam	hamam	PROPN
ajbmeb-864	306	3	,	,	PUNCT
ajbmeb-864	306	4	majed	majed	PROPN
ajbmeb-864	306	5	ismail	ismail	PROPN
ajbmeb-864	306	6	,	,	PUNCT
ajbmeb-864	306	7	the	the	DET
ajbmeb-864	306	8	impact	impact	NOUN
ajbmeb-864	306	9	of	of	ADP
ajbmeb-864	306	10	implementing	implement	VERB
ajbmeb-864	306	11	governance	governance	NOUN
ajbmeb-864	306	12	rules	rule	NOUN
ajbmeb-864	306	13	on	on	ADP
ajbmeb-864	306	14	accounting	accounting	NOUN
ajbmeb-864	306	15	disclosure	disclosure	NOUN
ajbmeb-864	306	16	and	and	CCONJ
ajbmeb-864	306	17	the	the	DET
ajbmeb-864	306	18	quality	quality	NOUN
ajbmeb-864	306	19	of	of	ADP
ajbmeb-864	306	20	financial	financial	ADJ
ajbmeb-864	306	21	reports	report	NOUN
ajbmeb-864	306	22	,	,	PUNCT
ajbmeb-864	306	23	a	a	DET
ajbmeb-864	306	24	thesis	thesis	NOUN
ajbmeb-864	306	25	prepared	prepare	VERB
ajbmeb-864	306	26	to	to	PART
ajbmeb-864	306	27	obtain	obtain	VERB
ajbmeb-864	306	28	a	a	DET
ajbmeb-864	306	29	master	master	NOUN
ajbmeb-864	306	30	’s	’s	PART
ajbmeb-864	306	31	degree	degree	NOUN
ajbmeb-864	306	32	in	in	ADP
ajbmeb-864	306	33	accounting	accounting	NOUN
ajbmeb-864	306	34	,	,	PUNCT
ajbmeb-864	306	35	the	the	DET
ajbmeb-864	306	36	islamic	islamic	PROPN
ajbmeb-864	306	37	university	university	PROPN
ajbmeb-864	306	38	,	,	PUNCT
ajbmeb-864	306	39	gaza	gaza	PROPN
ajbmeb-864	306	40	,	,	PUNCT
ajbmeb-864	306	41	palestine	palestine	PROPN
ajbmeb-864	306	42	,	,	PUNCT
ajbmeb-864	306	43	the	the	DET
ajbmeb-864	306	44	academic	academic	ADJ
ajbmeb-864	306	45	year	year	NOUN
ajbmeb-864	306	46	2008	2008	NUM
ajbmeb-864	306	47	-	-	SYM
ajbmeb-864	306	48	2009	2009	NUM
ajbmeb-864	306	49	..	..	PUNCT
ajbmeb-864	307	1	ahmad	ahmad	PROPN
ajbmeb-864	307	2	,	,	PUNCT
ajbmeb-864	307	3	ziad	ziad	PROPN
ajbmeb-864	307	4	jamal	jamal	PROPN
ajbmeb-864	307	5	,	,	PUNCT
ajbmeb-864	307	6	factors	factor	NOUN
ajbmeb-864	307	7	affecting	affect	VERB
ajbmeb-864	307	8	the	the	DET
ajbmeb-864	307	9	quality	quality	NOUN
ajbmeb-864	307	10	of	of	ADP
ajbmeb-864	307	11	auditing	auditing	NOUN
ajbmeb-864	307	12	from	from	ADP
ajbmeb-864	307	13	the	the	DET
ajbmeb-864	307	14	perspective	perspective	NOUN
ajbmeb-864	307	15	of	of	ADP
ajbmeb-864	307	16	groups	group	NOUN
ajbmeb-864	307	17	related	relate	VERB
ajbmeb-864	307	18	to	to	ADP
ajbmeb-864	307	19	the	the	DET
ajbmeb-864	307	20	audit	audit	NOUN
ajbmeb-864	307	21	environment	environment	NOUN
ajbmeb-864	307	22	,	,	PUNCT
ajbmeb-864	307	23	a	a	DET
ajbmeb-864	307	24	thesis	thesis	NOUN
ajbmeb-864	307	25	prepared	prepare	VERB
ajbmeb-864	307	26	for	for	ADP
ajbmeb-864	307	27	a	a	DET
ajbmeb-864	307	28	master	master	NOUN
ajbmeb-864	307	29	’s	’s	PART
ajbmeb-864	307	30	degree	degree	NOUN
ajbmeb-864	307	31	,	,	PUNCT
ajbmeb-864	307	32	al	al	PROPN
ajbmeb-864	307	33	al	al	PROPN
ajbmeb-864	307	34	-	-	PUNCT
ajbmeb-864	307	35	bayt	bayt	ADJ
ajbmeb-864	307	36	university	university	NOUN
ajbmeb-864	307	37	,	,	PUNCT
ajbmeb-864	307	38	college	college	NOUN
ajbmeb-864	307	39	of	of	ADP
ajbmeb-864	307	40	economics	economic	NOUN
ajbmeb-864	307	41	and	and	CCONJ
ajbmeb-864	307	42	administrative	administrative	ADJ
ajbmeb-864	307	43	sciences	sciences	PROPN
ajbmeb-864	307	44	,	,	PUNCT
ajbmeb-864	307	45	jordan	jordan	PROPN
ajbmeb-864	307	46	,	,	PUNCT
ajbmeb-864	307	47	2002	2002	NUM
ajbmeb-864	307	48	.	.	PUNCT
ajbmeb-864	308	1	al	al	PROPN
ajbmeb-864	308	2	-	-	PUNCT
ajbmeb-864	308	3	agha	agha	PROPN
ajbmeb-864	308	4	,	,	PUNCT
ajbmeb-864	308	5	emad	emad	PROPN
ajbmeb-864	308	6	,	,	PUNCT
ajbmeb-864	308	7	the	the	DET
ajbmeb-864	308	8	role	role	NOUN
ajbmeb-864	308	9	of	of	ADP
ajbmeb-864	308	10	corporate	corporate	ADJ
ajbmeb-864	308	11	governance	governance	NOUN
ajbmeb-864	308	12	in	in	ADP
ajbmeb-864	308	13	reducing	reduce	VERB
ajbmeb-864	308	14	the	the	DET
ajbmeb-864	308	15	negative	negative	ADJ
ajbmeb-864	308	16	impact	impact	NOUN
ajbmeb-864	308	17	of	of	ADP
ajbmeb-864	308	18	creative	creative	ADJ
ajbmeb-864	308	19	accounting	accounting	NOUN
ajbmeb-864	308	20	on	on	ADP
ajbmeb-864	308	21	the	the	DET
ajbmeb-864	308	22	reliability	reliability	NOUN
ajbmeb-864	308	23	of	of	ADP
ajbmeb-864	308	24	financial	financial	ADJ
ajbmeb-864	308	25	statements	statement	NOUN
ajbmeb-864	308	26	,	,	PUNCT
ajbmeb-864	308	27	thesis	thesis	NOUN
ajbmeb-864	308	28	prepared	prepare	VERB
ajbmeb-864	308	29	for	for	ADP
ajbmeb-864	308	30	a	a	DET
ajbmeb-864	308	31	master	master	NOUN
ajbmeb-864	308	32	’s	’s	PART
ajbmeb-864	308	33	degree	degree	NOUN
ajbmeb-864	308	34	in	in	ADP
ajbmeb-864	308	35	accounting	accounting	NOUN
ajbmeb-864	308	36	,	,	PUNCT
ajbmeb-864	308	37	faculty	faculty	NOUN
ajbmeb-864	308	38	of	of	ADP
ajbmeb-864	308	39	economics	economic	NOUN
ajbmeb-864	308	40	and	and	CCONJ
ajbmeb-864	308	41	administrative	administrative	ADJ
ajbmeb-864	308	42	sciences	sciences	PROPN
ajbmeb-864	308	43	,	,	PUNCT
ajbmeb-864	308	44	al	al	PROPN
ajbmeb-864	308	45	-	-	PUNCT
ajbmeb-864	308	46	azhar	azhar	PROPN
ajbmeb-864	308	47	university	university	PROPN
ajbmeb-864	308	48	,	,	PUNCT
ajbmeb-864	308	49	gaza	gaza	PROPN
ajbmeb-864	308	50	,	,	PUNCT
ajbmeb-864	308	51	palestine	palestine	PROPN
ajbmeb-864	308	52	,	,	PUNCT
ajbmeb-864	308	53	2011	2011	NUM
ajbmeb-864	308	54	.	.	PUNCT
ajbmeb-864	309	1	brahma	brahma	NOUN
ajbmeb-864	309	2	,	,	PUNCT
ajbmeb-864	309	3	kenza	kenza	PROPN
ajbmeb-864	309	4	,	,	PUNCT
ajbmeb-864	309	5	the	the	DET
ajbmeb-864	309	6	role	role	NOUN
ajbmeb-864	309	7	of	of	ADP
ajbmeb-864	309	8	internal	internal	ADJ
ajbmeb-864	309	9	audit	audit	NOUN
ajbmeb-864	309	10	in	in	ADP
ajbmeb-864	309	11	activating	activate	VERB
ajbmeb-864	309	12	corporate	corporate	ADJ
ajbmeb-864	309	13	governance	governance	NOUN
ajbmeb-864	309	14	,	,	PUNCT
ajbmeb-864	309	15	a	a	DET
ajbmeb-864	309	16	thesis	thesis	NOUN
ajbmeb-864	309	17	prepared	prepare	VERB
ajbmeb-864	309	18	to	to	PART
ajbmeb-864	309	19	obtain	obtain	VERB
ajbmeb-864	309	20	a	a	DET
ajbmeb-864	309	21	master	master	NOUN
ajbmeb-864	309	22	’s	’s	PART
ajbmeb-864	309	23	degree	degree	NOUN
ajbmeb-864	309	24	in	in	ADP
ajbmeb-864	309	25	business	business	NOUN
ajbmeb-864	309	26	administration	administration	NOUN
ajbmeb-864	309	27	,	,	PUNCT
ajbmeb-864	309	28	management	management	NOUN
ajbmeb-864	309	29	sciences	science	NOUN
ajbmeb-864	309	30	,	,	PUNCT
ajbmeb-864	309	31	university	university	NOUN
ajbmeb-864	309	32	:	:	PUNCT
ajbmeb-864	309	33	constantine	constantine	PROPN
ajbmeb-864	309	34	,	,	PUNCT
ajbmeb-864	309	35	algeria	algeria	PROPN
ajbmeb-864	309	36	,	,	PUNCT
ajbmeb-864	309	37	academic	academic	ADJ
ajbmeb-864	309	38	year	year	NOUN
ajbmeb-864	309	39	2013	2013	NUM
ajbmeb-864	309	40	-	-	SYM
ajbmeb-864	309	41	2014	2014	NUM
ajbmeb-864	309	42	..	..	PUNCT
ajbmeb-864	310	1	beydoun	beydoun	PROPN
ajbmeb-864	310	2	,	,	PUNCT
ajbmeb-864	310	3	alaa	alaa	PROPN
ajbmeb-864	310	4	and	and	CCONJ
ajbmeb-864	310	5	oneissi	oneissi	PROPN
ajbmeb-864	310	6	,	,	PUNCT
ajbmeb-864	310	7	alaa	alaa	PROPN
ajbmeb-864	310	8	,	,	PUNCT
ajbmeb-864	310	9	the	the	DET
ajbmeb-864	310	10	role	role	NOUN
ajbmeb-864	310	11	of	of	ADP
ajbmeb-864	310	12	accounting	accounting	NOUN
ajbmeb-864	310	13	information	information	NOUN
ajbmeb-864	310	14	in	in	ADP
ajbmeb-864	310	15	evaluating	evaluate	VERB
ajbmeb-864	310	16	the	the	DET
ajbmeb-864	310	17	effectiveness	effectiveness	NOUN
ajbmeb-864	310	18	of	of	ADP
ajbmeb-864	310	19	governance	governance	NOUN
ajbmeb-864	310	20	,	,	PUNCT
ajbmeb-864	310	21	a	a	DET
ajbmeb-864	310	22	study	study	NOUN
ajbmeb-864	310	23	prepared	prepare	VERB
ajbmeb-864	310	24	for	for	ADP
ajbmeb-864	310	25	a	a	DET
ajbmeb-864	310	26	bachelor	bachelor	NOUN
ajbmeb-864	310	27	’s	’s	NOUN
ajbmeb-864	310	28	degree	degree	NOUN
ajbmeb-864	310	29	in	in	ADP
ajbmeb-864	310	30	business	business	NOUN
ajbmeb-864	310	31	administration	administration	NOUN
ajbmeb-864	310	32	,	,	PUNCT
ajbmeb-864	310	33	accounting	accounting	NOUN
ajbmeb-864	310	34	and	and	CCONJ
ajbmeb-864	310	35	auditing	auditing	NOUN
ajbmeb-864	310	36	department	department	NOUN
ajbmeb-864	310	37	,	,	PUNCT
ajbmeb-864	310	38	lebanese	lebanese	ADJ
ajbmeb-864	310	39	university	university	NOUN
ajbmeb-864	310	40	:	:	PUNCT
ajbmeb-864	310	41	2012	2012	NUM
ajbmeb-864	310	42	-	-	SYM
ajbmeb-864	310	43	2013	2013	NUM
ajbmeb-864	310	44	academic	academic	ADJ
ajbmeb-864	310	45	year	year	NOUN
ajbmeb-864	310	46	.	.	PUNCT
ajbmeb-864	311	1	al	al	PROPN
ajbmeb-864	311	2	-	-	PUNCT
ajbmeb-864	311	3	tamimi	tamimi	PROPN
ajbmeb-864	311	4	,	,	PUNCT
ajbmeb-864	311	5	abbas	abbas	PROPN
ajbmeb-864	311	6	hamid	hamid	PROPN
ajbmeb-864	311	7	,	,	PUNCT
ajbmeb-864	311	8	the	the	DET
ajbmeb-864	311	9	impact	impact	NOUN
ajbmeb-864	311	10	of	of	ADP
ajbmeb-864	311	11	agency	agency	NOUN
ajbmeb-864	311	12	theory	theory	NOUN
ajbmeb-864	311	13	on	on	ADP
ajbmeb-864	311	14	accounting	accounting	NOUN
ajbmeb-864	311	15	applications	application	NOUN
ajbmeb-864	311	16	and	and	CCONJ
ajbmeb-864	311	17	governance	governance	NOUN
ajbmeb-864	311	18	in	in	ADP
ajbmeb-864	311	19	state	state	NOUN
ajbmeb-864	311	20	-	-	PUNCT
ajbmeb-864	311	21	owned	own	VERB
ajbmeb-864	311	22	companies	company	NOUN
ajbmeb-864	311	23	:	:	PUNCT
ajbmeb-864	311	24	a	a	DET
ajbmeb-864	311	25	field	field	NOUN
ajbmeb-864	311	26	study	study	NOUN
ajbmeb-864	311	27	in	in	ADP
ajbmeb-864	311	28	a	a	DET
ajbmeb-864	311	29	sample	sample	NOUN
ajbmeb-864	311	30	of	of	ADP
ajbmeb-864	311	31	iraqi	iraqi	ADJ
ajbmeb-864	311	32	companies	company	NOUN
ajbmeb-864	311	33	,	,	PUNCT
ajbmeb-864	311	34	a	a	DET
ajbmeb-864	311	35	thesis	thesis	NOUN
ajbmeb-864	311	36	prepared	prepare	VERB
ajbmeb-864	311	37	for	for	ADP
ajbmeb-864	311	38	a	a	DET
ajbmeb-864	311	39	phd	phd	NOUN
ajbmeb-864	311	40	in	in	ADP
ajbmeb-864	311	41	accounting	accounting	NOUN
ajbmeb-864	311	42	,	,	PUNCT
ajbmeb-864	311	43	university	university	NOUN
ajbmeb-864	311	44	of	of	ADP
ajbmeb-864	311	45	baghdad	baghdad	PROPN
ajbmeb-864	311	46	,	,	PUNCT
ajbmeb-864	311	47	iraq	iraq	PROPN
ajbmeb-864	311	48	,	,	PUNCT
ajbmeb-864	311	49	2008	2008	NUM
ajbmeb-864	311	50	.	.	PUNCT
ajbmeb-864	312	1	jarrar	jarrar	NOUN
ajbmeb-864	312	2	,	,	PUNCT
ajbmeb-864	312	3	uday	uday	PROPN
ajbmeb-864	312	4	,	,	PUNCT
ajbmeb-864	312	5	developing	develop	VERB
ajbmeb-864	312	6	a	a	DET
ajbmeb-864	312	7	strategy	strategy	NOUN
ajbmeb-864	312	8	to	to	PART
ajbmeb-864	312	9	reduce	reduce	VERB
ajbmeb-864	312	10	the	the	DET
ajbmeb-864	312	11	negative	negative	ADJ
ajbmeb-864	312	12	effects	effect	NOUN
ajbmeb-864	312	13	of	of	ADP
ajbmeb-864	312	14	using	use	VERB
ajbmeb-864	312	15	creative	creative	ADJ
ajbmeb-864	312	16	accounting	accounting	NOUN
ajbmeb-864	312	17	in	in	ADP
ajbmeb-864	312	18	jordanian	jordanian	ADJ
ajbmeb-864	312	19	public	public	ADJ
ajbmeb-864	312	20	shareholding	shareholding	NOUN
ajbmeb-864	312	21	companies	company	NOUN
ajbmeb-864	312	22	,	,	PUNCT
ajbmeb-864	312	23	thesis	thesis	NOUN
ajbmeb-864	312	24	prepared	prepared	ADJ
ajbmeb-864	312	25	for	for	ADP
ajbmeb-864	312	26	a	a	DET
ajbmeb-864	312	27	ph.d	ph.d	PROPN
ajbmeb-864	312	28	.	.	PROPN
ajbmeb-864	312	29	,	,	PUNCT
ajbmeb-864	312	30	amman	amman	PROPN
ajbmeb-864	312	31	arab	arab	PROPN
ajbmeb-864	312	32	university	university	PROPN
ajbmeb-864	312	33	for	for	ADP
ajbmeb-864	312	34	graduate	graduate	NOUN
ajbmeb-864	312	35	studies	study	NOUN
ajbmeb-864	312	36	,	,	PUNCT
ajbmeb-864	312	37	amman	amman	PROPN
ajbmeb-864	312	38	,	,	PUNCT
ajbmeb-864	312	39	jordan	jordan	PROPN
ajbmeb-864	312	40	,	,	PUNCT
ajbmeb-864	312	41	2006	2006	NUM
ajbmeb-864	312	42	.	.	PUNCT