id	sid	tid	token	lemma	pos
ajird-702	1	1	american	american	PROPN
ajird-702	1	2	journal	journal	PROPN
ajird-702	1	3	of	of	ADP
ajird-702	1	4	interdisciplinary	interdisciplinary	ADJ
ajird-702	1	5	research	research	NOUN
ajird-702	1	6	and	and	CCONJ
ajird-702	1	7	development	development	NOUN
ajird-702	1	8	issn	issn	PROPN
ajird-702	1	9	online	online	NOUN
ajird-702	1	10	:	:	PUNCT
ajird-702	1	11	2771	2771	NUM
ajird-702	1	12	-	-	SYM
ajird-702	1	13	8948	8948	NUM
ajird-702	1	14	website	website	NOUN
ajird-702	1	15	:	:	PUNCT
ajird-702	1	16	www.ajird.journalspark.org	www.ajird.journalspark.org	ADJ
ajird-702	1	17	volume	volume	NOUN
ajird-702	1	18	17	17	NUM
ajird-702	1	19	,	,	PUNCT
ajird-702	1	20	june	june	PROPN
ajird-702	1	21	,	,	PUNCT
ajird-702	1	22	2023	2023	NUM
ajird-702	1	23	7	7	NUM
ajird-702	2	1	|	|	ADV
ajird-702	2	2	p	p	NOUN
ajird-702	2	3	a	a	DET
ajird-702	2	4	g	g	NOUN
ajird-702	2	5	e	e	NOUN
ajird-702	2	6	problems	problem	NOUN
ajird-702	2	7	of	of	ADP
ajird-702	2	8	evaluating	evaluate	VERB
ajird-702	2	9	the	the	DET
ajird-702	2	10	state	state	NOUN
ajird-702	2	11	of	of	ADP
ajird-702	2	12	the	the	DET
ajird-702	2	13	accounting	accounting	NOUN
ajird-702	2	14	system	system	NOUN
ajird-702	2	15	at	at	ADP
ajird-702	2	16	the	the	DET
ajird-702	2	17	current	current	ADJ
ajird-702	2	18	stage	stage	NOUN
ajird-702	2	19	of	of	ADP
ajird-702	2	20	economic	economic	ADJ
ajird-702	2	21	reform	reform	NOUN
ajird-702	2	22	kahharov	kahharov	X
ajird-702	2	23	zuhriddin	zuhriddin	NOUN
ajird-702	2	24	zafarbek	zafarbek	PROPN
ajird-702	2	25	o'g'li	o'g'li	PROPN
ajird-702	2	26	tashkent	tashkent	PROPN
ajird-702	2	27	financial	financial	PROPN
ajird-702	2	28	institute	institute	PROPN
ajird-702	2	29	abstract	abstract	NOUN
ajird-702	2	30	:	:	PUNCT
ajird-702	2	31	in	in	ADP
ajird-702	2	32	today	today	NOUN
ajird-702	2	33	's	's	PART
ajird-702	2	34	rapidly	rapidly	ADV
ajird-702	2	35	evolving	evolve	VERB
ajird-702	2	36	business	business	NOUN
ajird-702	2	37	world	world	NOUN
ajird-702	2	38	,	,	PUNCT
ajird-702	2	39	accounting	accounting	NOUN
ajird-702	2	40	plays	play	VERB
ajird-702	2	41	a	a	DET
ajird-702	2	42	crucial	crucial	ADJ
ajird-702	2	43	role	role	NOUN
ajird-702	2	44	in	in	ADP
ajird-702	2	45	ensuring	ensure	VERB
ajird-702	2	46	the	the	DET
ajird-702	2	47	success	success	NOUN
ajird-702	2	48	of	of	ADP
ajird-702	2	49	companies	company	NOUN
ajird-702	2	50	.	.	PUNCT
ajird-702	3	1	accounting	accounting	NOUN
ajird-702	3	2	systems	system	NOUN
ajird-702	3	3	help	help	VERB
ajird-702	3	4	businesses	business	NOUN
ajird-702	3	5	to	to	PART
ajird-702	3	6	keep	keep	VERB
ajird-702	3	7	track	track	NOUN
ajird-702	3	8	of	of	ADP
ajird-702	3	9	their	their	PRON
ajird-702	3	10	financial	financial	ADJ
ajird-702	3	11	transactions	transaction	NOUN
ajird-702	3	12	,	,	PUNCT
ajird-702	3	13	cash	cash	NOUN
ajird-702	3	14	flow	flow	NOUN
ajird-702	3	15	,	,	PUNCT
ajird-702	3	16	profits	profit	NOUN
ajird-702	3	17	,	,	PUNCT
ajird-702	3	18	and	and	CCONJ
ajird-702	3	19	losses	loss	NOUN
ajird-702	3	20	.	.	PUNCT
ajird-702	4	1	however	however	ADV
ajird-702	4	2	,	,	PUNCT
ajird-702	4	3	in	in	ADP
ajird-702	4	4	recent	recent	ADJ
ajird-702	4	5	years	year	NOUN
ajird-702	4	6	,	,	PUNCT
ajird-702	4	7	there	there	PRON
ajird-702	4	8	have	have	AUX
ajird-702	4	9	been	be	AUX
ajird-702	4	10	concerns	concern	NOUN
ajird-702	4	11	about	about	ADP
ajird-702	4	12	the	the	DET
ajird-702	4	13	accuracy	accuracy	NOUN
ajird-702	4	14	and	and	CCONJ
ajird-702	4	15	reliability	reliability	NOUN
ajird-702	4	16	of	of	ADP
ajird-702	4	17	accounting	accounting	NOUN
ajird-702	4	18	systems	system	NOUN
ajird-702	4	19	.	.	PUNCT
ajird-702	5	1	many	many	ADJ
ajird-702	5	2	companies	company	NOUN
ajird-702	5	3	have	have	AUX
ajird-702	5	4	been	be	AUX
ajird-702	5	5	accused	accuse	VERB
ajird-702	5	6	of	of	ADP
ajird-702	5	7	financial	financial	ADJ
ajird-702	5	8	mismanagement	mismanagement	NOUN
ajird-702	5	9	and	and	CCONJ
ajird-702	5	10	fraud	fraud	NOUN
ajird-702	5	11	,	,	PUNCT
ajird-702	5	12	which	which	PRON
ajird-702	5	13	has	have	AUX
ajird-702	5	14	caused	cause	VERB
ajird-702	5	15	investors	investor	NOUN
ajird-702	5	16	to	to	PART
ajird-702	5	17	lose	lose	VERB
ajird-702	5	18	confidence	confidence	NOUN
ajird-702	5	19	in	in	ADP
ajird-702	5	20	their	their	PRON
ajird-702	5	21	financial	financial	ADJ
ajird-702	5	22	reports	report	NOUN
ajird-702	5	23	.	.	PUNCT
ajird-702	6	1	this	this	DET
ajird-702	6	2	article	article	NOUN
ajird-702	6	3	will	will	AUX
ajird-702	6	4	examine	examine	VERB
ajird-702	6	5	the	the	DET
ajird-702	6	6	problems	problem	NOUN
ajird-702	6	7	of	of	ADP
ajird-702	6	8	evaluating	evaluate	VERB
ajird-702	6	9	the	the	DET
ajird-702	6	10	state	state	NOUN
ajird-702	6	11	of	of	ADP
ajird-702	6	12	the	the	DET
ajird-702	6	13	accounting	accounting	NOUN
ajird-702	6	14	system	system	NOUN
ajird-702	6	15	at	at	ADP
ajird-702	6	16	the	the	DET
ajird-702	6	17	current	current	ADJ
ajird-702	6	18	stage	stage	NOUN
ajird-702	6	19	of	of	ADP
ajird-702	6	20	economic	economic	ADJ
ajird-702	6	21	reform	reform	NOUN
ajird-702	6	22	.	.	PUNCT
ajird-702	7	1	keywords	keyword	NOUN
ajird-702	7	2	:	:	PUNCT
ajird-702	7	3	accounting	accounting	NOUN
ajird-702	7	4	system	system	NOUN
ajird-702	7	5	,	,	PUNCT
ajird-702	7	6	economic	economic	ADJ
ajird-702	7	7	reform	reform	NOUN
ajird-702	7	8	,	,	PUNCT
ajird-702	7	9	evaluation	evaluation	NOUN
ajird-702	7	10	problems	problem	NOUN
ajird-702	7	11	,	,	PUNCT
ajird-702	7	12	consistent	consistent	ADJ
ajird-702	7	13	standards	standard	NOUN
ajird-702	7	14	,	,	PUNCT
ajird-702	7	15	regulations	regulation	NOUN
ajird-702	7	16	,	,	PUNCT
ajird-702	7	17	accounting	accounting	NOUN
ajird-702	7	18	infrastructure	infrastructure	NOUN
ajird-702	7	19	,	,	PUNCT
ajird-702	7	20	technological	technological	ADJ
ajird-702	7	21	integration	integration	NOUN
ajird-702	7	22	.	.	PUNCT
ajird-702	8	1	introduction	introduction	NOUN
ajird-702	8	2	the	the	DET
ajird-702	8	3	accounting	accounting	NOUN
ajird-702	8	4	system	system	NOUN
ajird-702	8	5	has	have	AUX
ajird-702	8	6	been	be	AUX
ajird-702	8	7	the	the	DET
ajird-702	8	8	subject	subject	NOUN
ajird-702	8	9	of	of	ADP
ajird-702	8	10	significant	significant	ADJ
ajird-702	8	11	reforms	reform	NOUN
ajird-702	8	12	over	over	ADP
ajird-702	8	13	the	the	DET
ajird-702	8	14	past	past	ADJ
ajird-702	8	15	few	few	ADJ
ajird-702	8	16	decades	decade	NOUN
ajird-702	8	17	.	.	PUNCT
ajird-702	9	1	many	many	ADJ
ajird-702	9	2	countries	country	NOUN
ajird-702	9	3	have	have	AUX
ajird-702	9	4	been	be	AUX
ajird-702	9	5	transitioning	transition	VERB
ajird-702	9	6	from	from	ADP
ajird-702	9	7	traditional	traditional	ADJ
ajird-702	9	8	accounting	accounting	NOUN
ajird-702	9	9	practices	practice	NOUN
ajird-702	9	10	to	to	ADP
ajird-702	9	11	more	more	ADV
ajird-702	9	12	modern	modern	ADJ
ajird-702	9	13	and	and	CCONJ
ajird-702	9	14	efficient	efficient	ADJ
ajird-702	9	15	systems	system	NOUN
ajird-702	9	16	that	that	PRON
ajird-702	9	17	are	be	AUX
ajird-702	9	18	better	well	ADV
ajird-702	9	19	suited	suited	ADJ
ajird-702	9	20	to	to	ADP
ajird-702	9	21	the	the	DET
ajird-702	9	22	demands	demand	NOUN
ajird-702	9	23	of	of	ADP
ajird-702	9	24	the	the	DET
ajird-702	9	25	modern	modern	ADJ
ajird-702	9	26	business	business	NOUN
ajird-702	9	27	world	world	NOUN
ajird-702	9	28	.	.	PUNCT
ajird-702	10	1	however	however	ADV
ajird-702	10	2	,	,	PUNCT
ajird-702	10	3	the	the	DET
ajird-702	10	4	implementation	implementation	NOUN
ajird-702	10	5	of	of	ADP
ajird-702	10	6	these	these	DET
ajird-702	10	7	reforms	reform	NOUN
ajird-702	10	8	has	have	AUX
ajird-702	10	9	not	not	PART
ajird-702	10	10	been	be	AUX
ajird-702	10	11	without	without	ADP
ajird-702	10	12	challenges	challenge	NOUN
ajird-702	10	13	.	.	PUNCT
ajird-702	11	1	one	one	NUM
ajird-702	11	2	of	of	ADP
ajird-702	11	3	the	the	DET
ajird-702	11	4	main	main	ADJ
ajird-702	11	5	problems	problem	NOUN
ajird-702	11	6	is	be	AUX
ajird-702	11	7	the	the	DET
ajird-702	11	8	lack	lack	NOUN
ajird-702	11	9	of	of	ADP
ajird-702	11	10	uniformity	uniformity	NOUN
ajird-702	11	11	in	in	ADP
ajird-702	11	12	accounting	accounting	NOUN
ajird-702	11	13	practices	practice	NOUN
ajird-702	11	14	around	around	ADP
ajird-702	11	15	the	the	DET
ajird-702	11	16	world	world	NOUN
ajird-702	11	17	.	.	PUNCT
ajird-702	12	1	different	different	ADJ
ajird-702	12	2	countries	country	NOUN
ajird-702	12	3	have	have	VERB
ajird-702	12	4	their	their	PRON
ajird-702	12	5	own	own	ADJ
ajird-702	12	6	accounting	accounting	NOUN
ajird-702	12	7	standards	standard	NOUN
ajird-702	12	8	,	,	PUNCT
ajird-702	12	9	which	which	PRON
ajird-702	12	10	can	can	AUX
ajird-702	12	11	make	make	VERB
ajird-702	12	12	it	it	PRON
ajird-702	12	13	difficult	difficult	ADJ
ajird-702	12	14	to	to	PART
ajird-702	12	15	compare	compare	VERB
ajird-702	12	16	the	the	DET
ajird-702	12	17	financial	financial	ADJ
ajird-702	12	18	statements	statement	NOUN
ajird-702	12	19	of	of	ADP
ajird-702	12	20	companies	company	NOUN
ajird-702	12	21	operating	operate	VERB
ajird-702	12	22	in	in	ADP
ajird-702	12	23	different	different	ADJ
ajird-702	12	24	countries	country	NOUN
ajird-702	12	25	.	.	PUNCT
ajird-702	13	1	to	to	PART
ajird-702	13	2	address	address	VERB
ajird-702	13	3	this	this	DET
ajird-702	13	4	issue	issue	NOUN
ajird-702	13	5	,	,	PUNCT
ajird-702	13	6	many	many	ADJ
ajird-702	13	7	countries	country	NOUN
ajird-702	13	8	have	have	AUX
ajird-702	13	9	adopted	adopt	VERB
ajird-702	13	10	international	international	ADJ
ajird-702	13	11	accounting	accounting	NOUN
ajird-702	13	12	standards	standard	NOUN
ajird-702	13	13	,	,	PUNCT
ajird-702	13	14	such	such	ADJ
ajird-702	13	15	as	as	ADP
ajird-702	13	16	the	the	DET
ajird-702	13	17	international	international	ADJ
ajird-702	13	18	financial	financial	ADJ
ajird-702	13	19	reporting	reporting	NOUN
ajird-702	13	20	standards	standard	NOUN
ajird-702	13	21	(	(	PUNCT
ajird-702	13	22	ifrs	ifrs	NOUN
ajird-702	13	23	)	)	PUNCT
ajird-702	13	24	.	.	PUNCT
ajird-702	14	1	however	however	ADV
ajird-702	14	2	,	,	PUNCT
ajird-702	14	3	even	even	ADV
ajird-702	14	4	with	with	ADP
ajird-702	14	5	the	the	DET
ajird-702	14	6	adoption	adoption	NOUN
ajird-702	14	7	of	of	ADP
ajird-702	14	8	these	these	DET
ajird-702	14	9	standards	standard	NOUN
ajird-702	14	10	,	,	PUNCT
ajird-702	14	11	there	there	PRON
ajird-702	14	12	are	be	VERB
ajird-702	14	13	still	still	ADV
ajird-702	14	14	challenges	challenge	NOUN
ajird-702	14	15	in	in	ADP
ajird-702	14	16	interpreting	interpret	VERB
ajird-702	14	17	and	and	CCONJ
ajird-702	14	18	applying	apply	VERB
ajird-702	14	19	them	they	PRON
ajird-702	14	20	.	.	PUNCT
ajird-702	15	1	another	another	DET
ajird-702	15	2	problem	problem	NOUN
ajird-702	15	3	is	be	AUX
ajird-702	15	4	the	the	DET
ajird-702	15	5	lack	lack	NOUN
ajird-702	15	6	of	of	ADP
ajird-702	15	7	transparency	transparency	NOUN
ajird-702	15	8	in	in	ADP
ajird-702	15	9	financial	financial	ADJ
ajird-702	15	10	reporting	reporting	NOUN
ajird-702	15	11	.	.	PUNCT
ajird-702	16	1	in	in	ADP
ajird-702	16	2	recent	recent	ADJ
ajird-702	16	3	years	year	NOUN
ajird-702	16	4	,	,	PUNCT
ajird-702	16	5	there	there	PRON
ajird-702	16	6	have	have	AUX
ajird-702	16	7	been	be	AUX
ajird-702	16	8	numerous	numerous	ADJ
ajird-702	16	9	cases	case	NOUN
ajird-702	16	10	of	of	ADP
ajird-702	16	11	corporate	corporate	ADJ
ajird-702	16	12	scandals	scandal	NOUN
ajird-702	16	13	involving	involve	VERB
ajird-702	16	14	financial	financial	ADJ
ajird-702	16	15	mismanagement	mismanagement	NOUN
ajird-702	16	16	and	and	CCONJ
ajird-702	16	17	fraud	fraud	NOUN
ajird-702	16	18	.	.	PUNCT
ajird-702	17	1	one	one	NUM
ajird-702	17	2	notable	notable	ADJ
ajird-702	17	3	example	example	NOUN
ajird-702	17	4	is	be	AUX
ajird-702	17	5	the	the	DET
ajird-702	17	6	enron	enron	PROPN
ajird-702	17	7	scandal	scandal	NOUN
ajird-702	17	8	,	,	PUNCT
ajird-702	17	9	where	where	SCONJ
ajird-702	17	10	executives	executive	NOUN
ajird-702	17	11	at	at	ADP
ajird-702	17	12	the	the	DET
ajird-702	17	13	company	company	NOUN
ajird-702	17	14	used	use	VERB
ajird-702	17	15	accounting	accounting	NOUN
ajird-702	17	16	loopholes	loophole	NOUN
ajird-702	17	17	and	and	CCONJ
ajird-702	17	18	special	special	ADJ
ajird-702	17	19	-	-	PUNCT
ajird-702	17	20	purpose	purpose	NOUN
ajird-702	17	21	entities	entity	NOUN
ajird-702	17	22	to	to	PART
ajird-702	17	23	hide	hide	VERB
ajird-702	17	24	significant	significant	ADJ
ajird-702	17	25	losses	loss	NOUN
ajird-702	17	26	from	from	ADP
ajird-702	17	27	investors	investor	NOUN
ajird-702	17	28	.	.	PUNCT
ajird-702	18	1	this	this	DET
ajird-702	18	2	scandal	scandal	NOUN
ajird-702	18	3	resulted	result	VERB
ajird-702	18	4	in	in	ADP
ajird-702	18	5	the	the	DET
ajird-702	18	6	collapse	collapse	NOUN
ajird-702	18	7	of	of	ADP
ajird-702	18	8	one	one	NUM
ajird-702	18	9	of	of	ADP
ajird-702	18	10	the	the	DET
ajird-702	18	11	largest	large	ADJ
ajird-702	18	12	energy	energy	NOUN
ajird-702	18	13	companies	company	NOUN
ajird-702	18	14	in	in	ADP
ajird-702	18	15	the	the	DET
ajird-702	18	16	world	world	NOUN
ajird-702	18	17	and	and	CCONJ
ajird-702	18	18	led	lead	VERB
ajird-702	18	19	to	to	ADP
ajird-702	18	20	calls	call	NOUN
ajird-702	18	21	for	for	ADP
ajird-702	18	22	greater	great	ADJ
ajird-702	18	23	transparency	transparency	NOUN
ajird-702	18	24	in	in	ADP
ajird-702	18	25	financial	financial	ADJ
ajird-702	18	26	reporting	reporting	NOUN
ajird-702	18	27	.	.	PUNCT
ajird-702	19	1	lack	lack	NOUN
ajird-702	19	2	of	of	ADP
ajird-702	19	3	consistent	consistent	ADJ
ajird-702	19	4	standards	standard	NOUN
ajird-702	19	5	and	and	CCONJ
ajird-702	19	6	regulations	regulation	NOUN
ajird-702	19	7	:	:	PUNCT
ajird-702	19	8	one	one	NUM
ajird-702	19	9	of	of	ADP
ajird-702	19	10	the	the	DET
ajird-702	19	11	key	key	ADJ
ajird-702	19	12	challenges	challenge	NOUN
ajird-702	19	13	in	in	ADP
ajird-702	19	14	evaluating	evaluate	VERB
ajird-702	19	15	the	the	DET
ajird-702	19	16	accounting	accounting	NOUN
ajird-702	19	17	system	system	NOUN
ajird-702	19	18	during	during	ADP
ajird-702	19	19	economic	economic	ADJ
ajird-702	19	20	reforms	reform	NOUN
ajird-702	19	21	is	be	AUX
ajird-702	19	22	the	the	DET
ajird-702	19	23	absence	absence	NOUN
ajird-702	19	24	of	of	ADP
ajird-702	19	25	consistent	consistent	ADJ
ajird-702	19	26	accounting	accounting	NOUN
ajird-702	19	27	standards	standard	NOUN
ajird-702	19	28	and	and	CCONJ
ajird-702	19	29	regulations	regulation	NOUN
ajird-702	19	30	.	.	PUNCT
ajird-702	20	1	in	in	ADP
ajird-702	20	2	many	many	ADJ
ajird-702	20	3	cases	case	NOUN
ajird-702	20	4	,	,	PUNCT
ajird-702	20	5	accounting	accounting	NOUN
ajird-702	20	6	practices	practice	NOUN
ajird-702	20	7	may	may	AUX
ajird-702	20	8	be	be	AUX
ajird-702	20	9	outdated	outdate	VERB
ajird-702	20	10	or	or	CCONJ
ajird-702	20	11	based	base	VERB
ajird-702	20	12	on	on	ADP
ajird-702	20	13	non	non	ADJ
ajird-702	20	14	-	-	ADJ
ajird-702	20	15	uniform	uniform	ADJ
ajird-702	20	16	principles	principle	NOUN
ajird-702	20	17	,	,	PUNCT
ajird-702	20	18	making	make	VERB
ajird-702	20	19	it	it	PRON
ajird-702	20	20	american	american	ADJ
ajird-702	20	21	journal	journal	PROPN
ajird-702	20	22	of	of	ADP
ajird-702	20	23	interdisciplinary	interdisciplinary	ADJ
ajird-702	20	24	research	research	NOUN
ajird-702	20	25	and	and	CCONJ
ajird-702	20	26	development	development	NOUN
ajird-702	20	27	issn	issn	PROPN
ajird-702	20	28	online	online	NOUN
ajird-702	20	29	:	:	PUNCT
ajird-702	20	30	2771	2771	NUM
ajird-702	20	31	-	-	SYM
ajird-702	20	32	8948	8948	NUM
ajird-702	20	33	website	website	NOUN
ajird-702	20	34	:	:	PUNCT
ajird-702	20	35	www.ajird.journalspark.org	www.ajird.journalspark.org	ADJ
ajird-702	20	36	volume	volume	NOUN
ajird-702	20	37	17	17	NUM
ajird-702	20	38	,	,	PUNCT
ajird-702	20	39	june	june	PROPN
ajird-702	20	40	,	,	PUNCT
ajird-702	20	41	2023	2023	NUM
ajird-702	20	42	8	8	NUM
ajird-702	21	1	|	|	ADV
ajird-702	21	2	p	p	NOUN
ajird-702	21	3	a	a	DET
ajird-702	21	4	g	g	NOUN
ajird-702	21	5	e	e	NOUN
ajird-702	21	6	difficult	difficult	ADJ
ajird-702	21	7	to	to	PART
ajird-702	21	8	assess	assess	VERB
ajird-702	21	9	the	the	DET
ajird-702	21	10	true	true	ADJ
ajird-702	21	11	financial	financial	ADJ
ajird-702	21	12	position	position	NOUN
ajird-702	21	13	of	of	ADP
ajird-702	21	14	entities	entity	NOUN
ajird-702	21	15	.	.	PUNCT
ajird-702	22	1	without	without	ADP
ajird-702	22	2	consistent	consistent	ADJ
ajird-702	22	3	standards	standard	NOUN
ajird-702	22	4	,	,	PUNCT
ajird-702	22	5	comparability	comparability	NOUN
ajird-702	22	6	and	and	CCONJ
ajird-702	22	7	reliability	reliability	NOUN
ajird-702	22	8	of	of	ADP
ajird-702	22	9	financial	financial	ADJ
ajird-702	22	10	information	information	NOUN
ajird-702	22	11	are	be	AUX
ajird-702	22	12	compromised	compromise	VERB
ajird-702	22	13	,	,	PUNCT
ajird-702	22	14	hindering	hinder	VERB
ajird-702	22	15	effective	effective	ADJ
ajird-702	22	16	evaluation	evaluation	NOUN
ajird-702	22	17	.	.	PUNCT
ajird-702	23	1	insufficient	insufficient	ADJ
ajird-702	23	2	accounting	accounting	NOUN
ajird-702	23	3	infrastructure	infrastructure	NOUN
ajird-702	23	4	:	:	PUNCT
ajird-702	23	5	another	another	DET
ajird-702	23	6	problem	problem	NOUN
ajird-702	23	7	arises	arise	VERB
ajird-702	23	8	from	from	ADP
ajird-702	23	9	the	the	DET
ajird-702	23	10	inadequate	inadequate	ADJ
ajird-702	23	11	accounting	accounting	NOUN
ajird-702	23	12	infrastructure	infrastructure	NOUN
ajird-702	23	13	in	in	ADP
ajird-702	23	14	some	some	DET
ajird-702	23	15	economies	economy	NOUN
ajird-702	23	16	undergoing	undergo	VERB
ajird-702	23	17	reforms	reform	NOUN
ajird-702	23	18	.	.	PUNCT
ajird-702	24	1	outdated	outdated	ADJ
ajird-702	24	2	or	or	CCONJ
ajird-702	24	3	inadequate	inadequate	ADJ
ajird-702	24	4	systems	system	NOUN
ajird-702	24	5	,	,	PUNCT
ajird-702	24	6	software	software	NOUN
ajird-702	24	7	,	,	PUNCT
ajird-702	24	8	and	and	CCONJ
ajird-702	24	9	processes	process	NOUN
ajird-702	24	10	hinder	hinder	VERB
ajird-702	24	11	the	the	DET
ajird-702	24	12	collection	collection	NOUN
ajird-702	24	13	,	,	PUNCT
ajird-702	24	14	processing	processing	NOUN
ajird-702	24	15	,	,	PUNCT
ajird-702	24	16	and	and	CCONJ
ajird-702	24	17	reporting	reporting	NOUN
ajird-702	24	18	of	of	ADP
ajird-702	24	19	financial	financial	ADJ
ajird-702	24	20	data	datum	NOUN
ajird-702	24	21	.	.	PUNCT
ajird-702	25	1	insufficient	insufficient	ADJ
ajird-702	25	2	infrastructure	infrastructure	NOUN
ajird-702	25	3	makes	make	VERB
ajird-702	25	4	it	it	PRON
ajird-702	25	5	challenging	challenge	VERB
ajird-702	25	6	to	to	PART
ajird-702	25	7	accurately	accurately	ADV
ajird-702	25	8	evaluate	evaluate	VERB
ajird-702	25	9	the	the	DET
ajird-702	25	10	accounting	accounting	NOUN
ajird-702	25	11	system	system	NOUN
ajird-702	25	12	's	's	PART
ajird-702	25	13	effectiveness	effectiveness	NOUN
ajird-702	25	14	and	and	CCONJ
ajird-702	25	15	efficiency	efficiency	NOUN
ajird-702	25	16	,	,	PUNCT
ajird-702	25	17	impeding	impede	VERB
ajird-702	25	18	the	the	DET
ajird-702	25	19	decision	decision	NOUN
ajird-702	25	20	-	-	PUNCT
ajird-702	25	21	making	make	VERB
ajird-702	25	22	process	process	NOUN
ajird-702	25	23	.	.	PUNCT
ajird-702	26	1	limited	limited	ADJ
ajird-702	26	2	technological	technological	ADJ
ajird-702	26	3	integration	integration	NOUN
ajird-702	26	4	:	:	PUNCT
ajird-702	26	5	the	the	DET
ajird-702	26	6	lack	lack	NOUN
ajird-702	26	7	of	of	ADP
ajird-702	26	8	technological	technological	ADJ
ajird-702	26	9	integration	integration	NOUN
ajird-702	26	10	within	within	ADP
ajird-702	26	11	the	the	DET
ajird-702	26	12	accounting	accounting	NOUN
ajird-702	26	13	system	system	NOUN
ajird-702	26	14	is	be	AUX
ajird-702	26	15	a	a	DET
ajird-702	26	16	significant	significant	ADJ
ajird-702	26	17	obstacle	obstacle	NOUN
ajird-702	26	18	to	to	ADP
ajird-702	26	19	its	its	PRON
ajird-702	26	20	evaluation	evaluation	NOUN
ajird-702	26	21	during	during	ADP
ajird-702	26	22	economic	economic	ADJ
ajird-702	26	23	reforms	reform	NOUN
ajird-702	26	24	.	.	PUNCT
ajird-702	27	1	manual	manual	ADJ
ajird-702	27	2	processes	process	NOUN
ajird-702	27	3	and	and	CCONJ
ajird-702	27	4	outdated	outdated	ADJ
ajird-702	27	5	software	software	NOUN
ajird-702	27	6	hinder	hinder	VERB
ajird-702	27	7	the	the	DET
ajird-702	27	8	automation	automation	NOUN
ajird-702	27	9	of	of	ADP
ajird-702	27	10	accounting	accounting	NOUN
ajird-702	27	11	tasks	task	NOUN
ajird-702	27	12	,	,	PUNCT
ajird-702	27	13	data	datum	NOUN
ajird-702	27	14	analysis	analysis	NOUN
ajird-702	27	15	,	,	PUNCT
ajird-702	27	16	and	and	CCONJ
ajird-702	27	17	reporting	report	VERB
ajird-702	27	18	.	.	PUNCT
ajird-702	28	1	without	without	ADP
ajird-702	28	2	adequate	adequate	ADJ
ajird-702	28	3	technological	technological	ADJ
ajird-702	28	4	integration	integration	NOUN
ajird-702	28	5	,	,	PUNCT
ajird-702	28	6	the	the	DET
ajird-702	28	7	system	system	NOUN
ajird-702	28	8	's	's	PART
ajird-702	28	9	efficiency	efficiency	NOUN
ajird-702	28	10	,	,	PUNCT
ajird-702	28	11	accuracy	accuracy	NOUN
ajird-702	28	12	,	,	PUNCT
ajird-702	28	13	and	and	CCONJ
ajird-702	28	14	timeliness	timeliness	NOUN
ajird-702	28	15	suffer	suffer	VERB
ajird-702	28	16	,	,	PUNCT
ajird-702	28	17	making	make	VERB
ajird-702	28	18	it	it	PRON
ajird-702	28	19	difficult	difficult	ADJ
ajird-702	28	20	to	to	PART
ajird-702	28	21	assess	assess	VERB
ajird-702	28	22	its	its	PRON
ajird-702	28	23	performance	performance	NOUN
ajird-702	28	24	accurately	accurately	ADV
ajird-702	28	25	.	.	PUNCT
ajird-702	29	1	skill	skill	NOUN
ajird-702	29	2	gap	gap	NOUN
ajird-702	29	3	and	and	CCONJ
ajird-702	29	4	training	training	NOUN
ajird-702	29	5	needs	need	NOUN
ajird-702	29	6	:	:	PUNCT
ajird-702	29	7	the	the	DET
ajird-702	29	8	transition	transition	NOUN
ajird-702	29	9	to	to	ADP
ajird-702	29	10	modern	modern	ADJ
ajird-702	29	11	accounting	accounting	NOUN
ajird-702	29	12	practices	practice	NOUN
ajird-702	29	13	during	during	ADP
ajird-702	29	14	economic	economic	ADJ
ajird-702	29	15	reforms	reform	NOUN
ajird-702	29	16	requires	require	VERB
ajird-702	29	17	a	a	DET
ajird-702	29	18	skilled	skilled	ADJ
ajird-702	29	19	workforce	workforce	NOUN
ajird-702	29	20	capable	capable	ADJ
ajird-702	29	21	of	of	ADP
ajird-702	29	22	handling	handle	VERB
ajird-702	29	23	complex	complex	ADJ
ajird-702	29	24	financial	financial	ADJ
ajird-702	29	25	tasks	task	NOUN
ajird-702	29	26	.	.	PUNCT
ajird-702	30	1	however	however	ADV
ajird-702	30	2	,	,	PUNCT
ajird-702	30	3	a	a	DET
ajird-702	30	4	significant	significant	ADJ
ajird-702	30	5	skill	skill	NOUN
ajird-702	30	6	gap	gap	NOUN
ajird-702	30	7	often	often	ADV
ajird-702	30	8	exists	exist	VERB
ajird-702	30	9	,	,	PUNCT
ajird-702	30	10	with	with	SCONJ
ajird-702	30	11	accountants	accountant	NOUN
ajird-702	30	12	and	and	CCONJ
ajird-702	30	13	financial	financial	ADJ
ajird-702	30	14	professionals	professional	NOUN
ajird-702	30	15	lacking	lack	VERB
ajird-702	30	16	the	the	DET
ajird-702	30	17	necessary	necessary	ADJ
ajird-702	30	18	expertise	expertise	NOUN
ajird-702	30	19	to	to	PART
ajird-702	30	20	adapt	adapt	VERB
ajird-702	30	21	to	to	ADP
ajird-702	30	22	new	new	ADJ
ajird-702	30	23	accounting	accounting	NOUN
ajird-702	30	24	methods	method	NOUN
ajird-702	30	25	.	.	PUNCT
ajird-702	31	1	insufficient	insufficient	ADJ
ajird-702	31	2	training	training	NOUN
ajird-702	31	3	programs	program	NOUN
ajird-702	31	4	and	and	CCONJ
ajird-702	31	5	educational	educational	ADJ
ajird-702	31	6	resources	resource	NOUN
ajird-702	31	7	exacerbate	exacerbate	VERB
ajird-702	31	8	the	the	DET
ajird-702	31	9	problem	problem	NOUN
ajird-702	31	10	,	,	PUNCT
ajird-702	31	11	hindering	hinder	VERB
ajird-702	31	12	accurate	accurate	ADJ
ajird-702	31	13	evaluation	evaluation	NOUN
ajird-702	31	14	of	of	ADP
ajird-702	31	15	the	the	DET
ajird-702	31	16	accounting	accounting	NOUN
ajird-702	31	17	system	system	NOUN
ajird-702	31	18	's	's	PART
ajird-702	31	19	state	state	NOUN
ajird-702	31	20	.	.	PUNCT
ajird-702	32	1	incomplete	incomplete	ADJ
ajird-702	32	2	financial	financial	ADJ
ajird-702	32	3	reporting	reporting	NOUN
ajird-702	32	4	:	:	PUNCT
ajird-702	32	5	incomplete	incomplete	ADJ
ajird-702	32	6	or	or	CCONJ
ajird-702	32	7	inaccurate	inaccurate	ADJ
ajird-702	32	8	financial	financial	ADJ
ajird-702	32	9	reporting	reporting	NOUN
ajird-702	32	10	is	be	AUX
ajird-702	32	11	another	another	DET
ajird-702	32	12	problem	problem	NOUN
ajird-702	32	13	encountered	encounter	VERB
ajird-702	32	14	in	in	ADP
ajird-702	32	15	evaluating	evaluate	VERB
ajird-702	32	16	the	the	DET
ajird-702	32	17	accounting	accounting	NOUN
ajird-702	32	18	system	system	NOUN
ajird-702	32	19	during	during	ADP
ajird-702	32	20	economic	economic	ADJ
ajird-702	32	21	reforms	reform	NOUN
ajird-702	32	22	.	.	PUNCT
ajird-702	33	1	entities	entity	NOUN
ajird-702	33	2	may	may	AUX
ajird-702	33	3	fail	fail	VERB
ajird-702	33	4	to	to	PART
ajird-702	33	5	disclose	disclose	VERB
ajird-702	33	6	certain	certain	ADJ
ajird-702	33	7	transactions	transaction	NOUN
ajird-702	33	8	or	or	CCONJ
ajird-702	33	9	manipulate	manipulate	VERB
ajird-702	33	10	financial	financial	ADJ
ajird-702	33	11	statements	statement	NOUN
ajird-702	33	12	,	,	PUNCT
ajird-702	33	13	compromising	compromise	VERB
ajird-702	33	14	the	the	DET
ajird-702	33	15	reliability	reliability	NOUN
ajird-702	33	16	and	and	CCONJ
ajird-702	33	17	integrity	integrity	NOUN
ajird-702	33	18	of	of	ADP
ajird-702	33	19	financial	financial	ADJ
ajird-702	33	20	information	information	NOUN
ajird-702	33	21	.	.	PUNCT
ajird-702	34	1	this	this	PRON
ajird-702	34	2	hampers	hamper	VERB
ajird-702	34	3	the	the	DET
ajird-702	34	4	evaluation	evaluation	NOUN
ajird-702	34	5	process	process	NOUN
ajird-702	34	6	,	,	PUNCT
ajird-702	34	7	making	make	VERB
ajird-702	34	8	it	it	PRON
ajird-702	34	9	challenging	challenging	ADJ
ajird-702	34	10	to	to	PART
ajird-702	34	11	assess	assess	VERB
ajird-702	34	12	the	the	DET
ajird-702	34	13	true	true	ADJ
ajird-702	34	14	financial	financial	ADJ
ajird-702	34	15	position	position	NOUN
ajird-702	34	16	of	of	ADP
ajird-702	34	17	entities	entity	NOUN
ajird-702	34	18	accurately	accurately	ADV
ajird-702	34	19	.	.	PUNCT
ajird-702	35	1	inadequate	inadequate	ADJ
ajird-702	35	2	monitoring	monitoring	NOUN
ajird-702	35	3	and	and	CCONJ
ajird-702	35	4	enforcement	enforcement	NOUN
ajird-702	35	5	mechanisms	mechanism	NOUN
ajird-702	35	6	:	:	PUNCT
ajird-702	35	7	inadequate	inadequate	ADJ
ajird-702	35	8	monitoring	monitoring	NOUN
ajird-702	35	9	and	and	CCONJ
ajird-702	35	10	enforcement	enforcement	NOUN
ajird-702	35	11	mechanisms	mechanism	NOUN
ajird-702	35	12	contribute	contribute	VERB
ajird-702	35	13	to	to	ADP
ajird-702	35	14	the	the	DET
ajird-702	35	15	challenges	challenge	NOUN
ajird-702	35	16	in	in	ADP
ajird-702	35	17	evaluating	evaluate	VERB
ajird-702	35	18	the	the	DET
ajird-702	35	19	accounting	accounting	NOUN
ajird-702	35	20	system	system	NOUN
ajird-702	35	21	.	.	PUNCT
ajird-702	36	1	weak	weak	ADJ
ajird-702	36	2	regulatory	regulatory	ADJ
ajird-702	36	3	oversight	oversight	NOUN
ajird-702	36	4	and	and	CCONJ
ajird-702	36	5	lax	lax	ADJ
ajird-702	36	6	enforcement	enforcement	NOUN
ajird-702	36	7	of	of	ADP
ajird-702	36	8	accounting	accounting	NOUN
ajird-702	36	9	standards	standard	NOUN
ajird-702	36	10	allow	allow	VERB
ajird-702	36	11	entities	entity	NOUN
ajird-702	36	12	to	to	PART
ajird-702	36	13	deviate	deviate	VERB
ajird-702	36	14	from	from	ADP
ajird-702	36	15	prescribed	prescribed	ADJ
ajird-702	36	16	practices	practice	NOUN
ajird-702	36	17	,	,	PUNCT
ajird-702	36	18	undermining	undermine	VERB
ajird-702	36	19	the	the	DET
ajird-702	36	20	integrity	integrity	NOUN
ajird-702	36	21	of	of	ADP
ajird-702	36	22	financial	financial	ADJ
ajird-702	36	23	reporting	reporting	NOUN
ajird-702	36	24	.	.	PUNCT
ajird-702	37	1	without	without	ADP
ajird-702	37	2	effective	effective	ADJ
ajird-702	37	3	monitoring	monitoring	NOUN
ajird-702	37	4	and	and	CCONJ
ajird-702	37	5	enforcement	enforcement	NOUN
ajird-702	37	6	,	,	PUNCT
ajird-702	37	7	it	it	PRON
ajird-702	37	8	is	be	AUX
ajird-702	37	9	difficult	difficult	ADJ
ajird-702	37	10	to	to	PART
ajird-702	37	11	assess	assess	VERB
ajird-702	37	12	the	the	DET
ajird-702	37	13	state	state	NOUN
ajird-702	37	14	of	of	ADP
ajird-702	37	15	the	the	DET
ajird-702	37	16	accounting	accounting	NOUN
ajird-702	37	17	system	system	NOUN
ajird-702	37	18	accurately	accurately	ADV
ajird-702	37	19	.	.	PUNCT
ajird-702	38	1	the	the	DET
ajird-702	38	2	role	role	NOUN
ajird-702	38	3	of	of	ADP
ajird-702	38	4	auditing	auditing	NOUN
ajird-702	38	5	.	.	PUNCT
ajird-702	39	1	one	one	NUM
ajird-702	39	2	of	of	ADP
ajird-702	39	3	the	the	DET
ajird-702	39	4	key	key	ADJ
ajird-702	39	5	ways	way	NOUN
ajird-702	39	6	to	to	PART
ajird-702	39	7	ensure	ensure	VERB
ajird-702	39	8	the	the	DET
ajird-702	39	9	accuracy	accuracy	NOUN
ajird-702	39	10	and	and	CCONJ
ajird-702	39	11	reliability	reliability	NOUN
ajird-702	39	12	of	of	ADP
ajird-702	39	13	financial	financial	ADJ
ajird-702	39	14	statements	statement	NOUN
ajird-702	39	15	is	be	AUX
ajird-702	39	16	through	through	ADP
ajird-702	39	17	auditing	auditing	NOUN
ajird-702	39	18	.	.	PUNCT
ajird-702	40	1	auditing	auditing	NOUN
ajird-702	40	2	involves	involve	VERB
ajird-702	40	3	an	an	DET
ajird-702	40	4	independent	independent	ADJ
ajird-702	40	5	third	third	ADJ
ajird-702	40	6	party	party	NOUN
ajird-702	40	7	reviewing	review	VERB
ajird-702	40	8	a	a	DET
ajird-702	40	9	company	company	NOUN
ajird-702	40	10	's	's	PART
ajird-702	40	11	financial	financial	ADJ
ajird-702	40	12	statements	statement	NOUN
ajird-702	40	13	to	to	PART
ajird-702	40	14	ensure	ensure	VERB
ajird-702	40	15	that	that	SCONJ
ajird-702	40	16	they	they	PRON
ajird-702	40	17	are	be	AUX
ajird-702	40	18	accurate	accurate	ADJ
ajird-702	40	19	and	and	CCONJ
ajird-702	40	20	comply	comply	ADJ
ajird-702	40	21	with	with	ADP
ajird-702	40	22	accounting	accounting	NOUN
ajird-702	40	23	standards	standard	NOUN
ajird-702	40	24	.	.	PUNCT
ajird-702	41	1	auditing	auditing	NOUN
ajird-702	41	2	is	be	AUX
ajird-702	41	3	a	a	DET
ajird-702	41	4	critical	critical	ADJ
ajird-702	41	5	component	component	NOUN
ajird-702	41	6	of	of	ADP
ajird-702	41	7	the	the	DET
ajird-702	41	8	accounting	accounting	NOUN
ajird-702	41	9	system	system	NOUN
ajird-702	41	10	because	because	SCONJ
ajird-702	41	11	it	it	PRON
ajird-702	41	12	helps	help	VERB
ajird-702	41	13	to	to	PART
ajird-702	41	14	provide	provide	VERB
ajird-702	41	15	investors	investor	NOUN
ajird-702	41	16	with	with	ADP
ajird-702	41	17	confidence	confidence	NOUN
ajird-702	41	18	that	that	SCONJ
ajird-702	41	19	the	the	DET
ajird-702	41	20	financial	financial	ADJ
ajird-702	41	21	statements	statement	NOUN
ajird-702	41	22	are	be	AUX
ajird-702	41	23	reliable	reliable	ADJ
ajird-702	41	24	.	.	PUNCT
ajird-702	42	1	however	however	ADV
ajird-702	42	2	,	,	PUNCT
ajird-702	42	3	auditing	auditing	NOUN
ajird-702	42	4	is	be	AUX
ajird-702	42	5	not	not	PART
ajird-702	42	6	without	without	ADP
ajird-702	42	7	its	its	PRON
ajird-702	42	8	challenges	challenge	NOUN
ajird-702	42	9	.	.	PUNCT
ajird-702	43	1	one	one	NUM
ajird-702	43	2	of	of	ADP
ajird-702	43	3	the	the	DET
ajird-702	43	4	main	main	ADJ
ajird-702	43	5	challenges	challenge	NOUN
ajird-702	43	6	is	be	AUX
ajird-702	43	7	the	the	DET
ajird-702	43	8	difficulty	difficulty	NOUN
ajird-702	43	9	in	in	ADP
ajird-702	43	10	detecting	detect	VERB
ajird-702	43	11	fraud	fraud	NOUN
ajird-702	43	12	and	and	CCONJ
ajird-702	43	13	financial	financial	ADJ
ajird-702	43	14	mismanagement	mismanagement	NOUN
ajird-702	43	15	.	.	PUNCT
ajird-702	44	1	in	in	ADP
ajird-702	44	2	some	some	DET
ajird-702	44	3	cases	case	NOUN
ajird-702	44	4	,	,	PUNCT
ajird-702	44	5	executives	executive	NOUN
ajird-702	44	6	may	may	AUX
ajird-702	44	7	actively	actively	ADV
ajird-702	44	8	work	work	VERB
ajird-702	44	9	to	to	PART
ajird-702	44	10	hide	hide	VERB
ajird-702	44	11	financial	financial	ADJ
ajird-702	44	12	irregularities	irregularity	NOUN
ajird-702	44	13	from	from	ADP
ajird-702	44	14	auditors	auditor	NOUN
ajird-702	44	15	.	.	PUNCT
ajird-702	45	1	for	for	ADP
ajird-702	45	2	example	example	NOUN
ajird-702	45	3	,	,	PUNCT
ajird-702	45	4	in	in	ADP
ajird-702	45	5	the	the	DET
ajird-702	45	6	enron	enron	PROPN
ajird-702	45	7	scandal	scandal	NOUN
ajird-702	45	8	,	,	PUNCT
ajird-702	45	9	executives	executive	NOUN
ajird-702	45	10	used	use	VERB
ajird-702	45	11	special	special	ADJ
ajird-702	45	12	-	-	PUNCT
ajird-702	45	13	purpose	purpose	NOUN
ajird-702	45	14	entities	entity	NOUN
ajird-702	45	15	and	and	CCONJ
ajird-702	45	16	other	other	ADJ
ajird-702	45	17	accounting	accounting	NOUN
ajird-702	45	18	gimmicks	gimmick	NOUN
ajird-702	45	19	to	to	PART
ajird-702	45	20	hide	hide	VERB
ajird-702	45	21	significant	significant	ADJ
ajird-702	45	22	losses	loss	NOUN
ajird-702	45	23	from	from	ADP
ajird-702	45	24	auditors	auditor	NOUN
ajird-702	45	25	.	.	PUNCT
ajird-702	46	1	another	another	DET
ajird-702	46	2	challenge	challenge	NOUN
ajird-702	46	3	is	be	AUX
ajird-702	46	4	the	the	DET
ajird-702	46	5	cost	cost	NOUN
ajird-702	46	6	of	of	ADP
ajird-702	46	7	auditing	auditing	NOUN
ajird-702	46	8	.	.	PUNCT
ajird-702	47	1	auditing	auditing	NOUN
ajird-702	47	2	can	can	AUX
ajird-702	47	3	be	be	AUX
ajird-702	47	4	a	a	DET
ajird-702	47	5	costly	costly	ADJ
ajird-702	47	6	process	process	NOUN
ajird-702	47	7	,	,	PUNCT
ajird-702	47	8	particularly	particularly	ADV
ajird-702	47	9	for	for	ADP
ajird-702	47	10	smaller	small	ADJ
ajird-702	47	11	companies	company	NOUN
ajird-702	47	12	.	.	PUNCT
ajird-702	48	1	this	this	PRON
ajird-702	48	2	can	can	AUX
ajird-702	48	3	make	make	VERB
ajird-702	48	4	it	it	PRON
ajird-702	48	5	difficult	difficult	ADJ
ajird-702	48	6	for	for	SCONJ
ajird-702	48	7	small	small	ADJ
ajird-702	48	8	businesses	business	NOUN
ajird-702	48	9	to	to	PART
ajird-702	48	10	obtain	obtain	VERB
ajird-702	48	11	auditing	auditing	NOUN
ajird-702	48	12	services	service	NOUN
ajird-702	48	13	,	,	PUNCT
ajird-702	48	14	which	which	PRON
ajird-702	48	15	can	can	AUX
ajird-702	48	16	negatively	negatively	ADV
ajird-702	48	17	impact	impact	VERB
ajird-702	48	18	their	their	PRON
ajird-702	48	19	ability	ability	NOUN
ajird-702	48	20	to	to	PART
ajird-702	48	21	access	access	VERB
ajird-702	48	22	financing	financing	NOUN
ajird-702	48	23	and	and	CCONJ
ajird-702	48	24	attract	attract	VERB
ajird-702	48	25	investors	investor	NOUN
ajird-702	48	26	.	.	PUNCT
ajird-702	49	1	the	the	DET
ajird-702	49	2	importance	importance	NOUN
ajird-702	49	3	of	of	ADP
ajird-702	49	4	internal	internal	ADJ
ajird-702	49	5	controls	control	NOUN
ajird-702	49	6	.	.	PUNCT
ajird-702	50	1	one	one	NUM
ajird-702	50	2	way	way	NOUN
ajird-702	50	3	to	to	PART
ajird-702	50	4	address	address	VERB
ajird-702	50	5	some	some	PRON
ajird-702	50	6	of	of	ADP
ajird-702	50	7	the	the	DET
ajird-702	50	8	challenges	challenge	NOUN
ajird-702	50	9	of	of	ADP
ajird-702	50	10	auditing	auditing	NOUN
ajird-702	50	11	is	be	AUX
ajird-702	50	12	through	through	ADP
ajird-702	50	13	the	the	DET
ajird-702	50	14	implementation	implementation	NOUN
ajird-702	50	15	of	of	ADP
ajird-702	50	16	internal	internal	ADJ
ajird-702	50	17	controls	control	NOUN
ajird-702	50	18	.	.	PUNCT
ajird-702	51	1	internal	internal	ADJ
ajird-702	51	2	controls	control	NOUN
ajird-702	51	3	are	be	AUX
ajird-702	51	4	procedures	procedure	NOUN
ajird-702	51	5	and	and	CCONJ
ajird-702	51	6	policies	policy	NOUN
ajird-702	51	7	that	that	PRON
ajird-702	51	8	companies	company	NOUN
ajird-702	51	9	american	american	PROPN
ajird-702	51	10	journal	journal	PROPN
ajird-702	51	11	of	of	ADP
ajird-702	51	12	interdisciplinary	interdisciplinary	ADJ
ajird-702	51	13	research	research	NOUN
ajird-702	51	14	and	and	CCONJ
ajird-702	51	15	development	development	NOUN
ajird-702	51	16	issn	issn	PROPN
ajird-702	51	17	online	online	NOUN
ajird-702	51	18	:	:	PUNCT
ajird-702	51	19	2771	2771	NUM
ajird-702	51	20	-	-	SYM
ajird-702	51	21	8948	8948	NUM
ajird-702	51	22	website	website	NOUN
ajird-702	51	23	:	:	PUNCT
ajird-702	51	24	www.ajird.journalspark.org	www.ajird.journalspark.org	ADJ
ajird-702	51	25	volume	volume	NOUN
ajird-702	51	26	17	17	NUM
ajird-702	51	27	,	,	PUNCT
ajird-702	51	28	june	june	PROPN
ajird-702	51	29	,	,	PUNCT
ajird-702	51	30	2023	2023	NUM
ajird-702	51	31	9	9	NUM
ajird-702	51	32	|	|	ADV
ajird-702	51	33	p	p	NOUN
ajird-702	51	34	a	a	DET
ajird-702	51	35	g	g	NOUN
ajird-702	51	36	e	e	NOUN
ajird-702	51	37	put	put	VERB
ajird-702	51	38	in	in	ADP
ajird-702	51	39	place	place	NOUN
ajird-702	51	40	to	to	PART
ajird-702	51	41	ensure	ensure	VERB
ajird-702	51	42	the	the	DET
ajird-702	51	43	accuracy	accuracy	NOUN
ajird-702	51	44	and	and	CCONJ
ajird-702	51	45	reliability	reliability	NOUN
ajird-702	51	46	of	of	ADP
ajird-702	51	47	their	their	PRON
ajird-702	51	48	financial	financial	ADJ
ajird-702	51	49	statements	statement	NOUN
ajird-702	51	50	.	.	PUNCT
ajird-702	52	1	internal	internal	ADJ
ajird-702	52	2	controls	control	NOUN
ajird-702	52	3	can	can	AUX
ajird-702	52	4	include	include	VERB
ajird-702	52	5	things	thing	NOUN
ajird-702	52	6	like	like	ADP
ajird-702	52	7	segregation	segregation	NOUN
ajird-702	52	8	of	of	ADP
ajird-702	52	9	duties	duty	NOUN
ajird-702	52	10	,	,	PUNCT
ajird-702	52	11	regular	regular	ADJ
ajird-702	52	12	monitoring	monitoring	NOUN
ajird-702	52	13	of	of	ADP
ajird-702	52	14	financial	financial	ADJ
ajird-702	52	15	transactions	transaction	NOUN
ajird-702	52	16	,	,	PUNCT
ajird-702	52	17	and	and	CCONJ
ajird-702	52	18	ensuring	ensure	VERB
ajird-702	52	19	that	that	SCONJ
ajird-702	52	20	all	all	DET
ajird-702	52	21	transactions	transaction	NOUN
ajird-702	52	22	are	be	AUX
ajird-702	52	23	properly	properly	ADV
ajird-702	52	24	recorded	record	VERB
ajird-702	52	25	.	.	PUNCT
ajird-702	53	1	one	one	NUM
ajird-702	53	2	of	of	ADP
ajird-702	53	3	the	the	DET
ajird-702	53	4	main	main	ADJ
ajird-702	53	5	benefits	benefit	NOUN
ajird-702	53	6	of	of	ADP
ajird-702	53	7	internal	internal	ADJ
ajird-702	53	8	controls	control	NOUN
ajird-702	53	9	is	be	AUX
ajird-702	53	10	that	that	SCONJ
ajird-702	53	11	they	they	PRON
ajird-702	53	12	provide	provide	VERB
ajird-702	53	13	an	an	DET
ajird-702	53	14	additional	additional	ADJ
ajird-702	53	15	layer	layer	NOUN
ajird-702	53	16	of	of	ADP
ajird-702	53	17	oversight	oversight	NOUN
ajird-702	53	18	beyond	beyond	ADP
ajird-702	53	19	the	the	DET
ajird-702	53	20	auditing	auditing	NOUN
ajird-702	53	21	process	process	NOUN
ajird-702	53	22	.	.	PUNCT
ajird-702	54	1	internal	internal	ADJ
ajird-702	54	2	controls	control	NOUN
ajird-702	54	3	help	help	VERB
ajird-702	54	4	to	to	PART
ajird-702	54	5	ensure	ensure	VERB
ajird-702	54	6	that	that	SCONJ
ajird-702	54	7	financial	financial	ADJ
ajird-702	54	8	irregularities	irregularity	NOUN
ajird-702	54	9	are	be	AUX
ajird-702	54	10	detected	detect	VERB
ajird-702	54	11	and	and	CCONJ
ajird-702	54	12	addressed	address	VERB
ajird-702	54	13	promptly	promptly	ADV
ajird-702	54	14	,	,	PUNCT
ajird-702	54	15	which	which	PRON
ajird-702	54	16	can	can	AUX
ajird-702	54	17	help	help	VERB
ajird-702	54	18	to	to	PART
ajird-702	54	19	prevent	prevent	VERB
ajird-702	54	20	larger	large	ADJ
ajird-702	54	21	problems	problem	NOUN
ajird-702	54	22	from	from	ADP
ajird-702	54	23	developing	develop	VERB
ajird-702	54	24	.	.	PUNCT
ajird-702	55	1	however	however	ADV
ajird-702	55	2	,	,	PUNCT
ajird-702	55	3	implementing	implement	VERB
ajird-702	55	4	effective	effective	ADJ
ajird-702	55	5	internal	internal	ADJ
ajird-702	55	6	controls	control	NOUN
ajird-702	55	7	can	can	AUX
ajird-702	55	8	also	also	ADV
ajird-702	55	9	be	be	AUX
ajird-702	55	10	a	a	DET
ajird-702	55	11	challenge	challenge	NOUN
ajird-702	55	12	.	.	PUNCT
ajird-702	56	1	companies	company	NOUN
ajird-702	56	2	need	need	VERB
ajird-702	56	3	to	to	PART
ajird-702	56	4	ensure	ensure	VERB
ajird-702	56	5	that	that	SCONJ
ajird-702	56	6	they	they	PRON
ajird-702	56	7	have	have	VERB
ajird-702	56	8	the	the	DET
ajird-702	56	9	resources	resource	NOUN
ajird-702	56	10	and	and	CCONJ
ajird-702	56	11	expertise	expertise	NOUN
ajird-702	56	12	in	in	ADP
ajird-702	56	13	place	place	NOUN
ajird-702	56	14	to	to	PART
ajird-702	56	15	implement	implement	VERB
ajird-702	56	16	and	and	CCONJ
ajird-702	56	17	monitor	monitor	VERB
ajird-702	56	18	these	these	DET
ajird-702	56	19	controls	control	NOUN
ajird-702	56	20	.	.	PUNCT
ajird-702	57	1	smaller	small	ADJ
ajird-702	57	2	companies	company	NOUN
ajird-702	57	3	,	,	PUNCT
ajird-702	57	4	in	in	ADP
ajird-702	57	5	particular	particular	ADJ
ajird-702	57	6	,	,	PUNCT
ajird-702	57	7	may	may	AUX
ajird-702	57	8	struggle	struggle	VERB
ajird-702	57	9	to	to	PART
ajird-702	57	10	implement	implement	VERB
ajird-702	57	11	effective	effective	ADJ
ajird-702	57	12	internal	internal	ADJ
ajird-702	57	13	controls	control	NOUN
ajird-702	57	14	due	due	ADP
ajird-702	57	15	to	to	ADP
ajird-702	57	16	resource	resource	NOUN
ajird-702	57	17	constraints	constraint	NOUN
ajird-702	57	18	.	.	PUNCT
ajird-702	58	1	challenges	challenge	NOUN
ajird-702	58	2	of	of	ADP
ajird-702	58	3	measuring	measure	VERB
ajird-702	58	4	the	the	DET
ajird-702	58	5	effectiveness	effectiveness	NOUN
ajird-702	58	6	of	of	ADP
ajird-702	58	7	accounting	accounting	NOUN
ajird-702	58	8	system	system	NOUN
ajird-702	58	9	reforms	reform	NOUN
ajird-702	58	10	.	.	PUNCT
ajird-702	59	1	one	one	NUM
ajird-702	59	2	of	of	ADP
ajird-702	59	3	the	the	DET
ajird-702	59	4	challenges	challenge	NOUN
ajird-702	59	5	of	of	ADP
ajird-702	59	6	evaluating	evaluate	VERB
ajird-702	59	7	the	the	DET
ajird-702	59	8	state	state	NOUN
ajird-702	59	9	of	of	ADP
ajird-702	59	10	the	the	DET
ajird-702	59	11	accounting	accounting	NOUN
ajird-702	59	12	system	system	NOUN
ajird-702	59	13	is	be	AUX
ajird-702	59	14	measuring	measure	VERB
ajird-702	59	15	the	the	DET
ajird-702	59	16	effectiveness	effectiveness	NOUN
ajird-702	59	17	of	of	ADP
ajird-702	59	18	accounting	accounting	NOUN
ajird-702	59	19	system	system	NOUN
ajird-702	59	20	reforms	reform	NOUN
ajird-702	59	21	.	.	PUNCT
ajird-702	60	1	implementing	implement	VERB
ajird-702	60	2	accounting	accounting	NOUN
ajird-702	60	3	reforms	reform	NOUN
ajird-702	60	4	can	can	AUX
ajird-702	60	5	be	be	AUX
ajird-702	60	6	a	a	DET
ajird-702	60	7	lengthy	lengthy	ADJ
ajird-702	60	8	and	and	CCONJ
ajird-702	60	9	complex	complex	ADJ
ajird-702	60	10	process	process	NOUN
ajird-702	60	11	,	,	PUNCT
ajird-702	60	12	and	and	CCONJ
ajird-702	60	13	it	it	PRON
ajird-702	60	14	can	can	AUX
ajird-702	60	15	take	take	VERB
ajird-702	60	16	many	many	ADJ
ajird-702	60	17	years	year	NOUN
ajird-702	60	18	to	to	PART
ajird-702	60	19	see	see	VERB
ajird-702	60	20	the	the	DET
ajird-702	60	21	full	full	ADJ
ajird-702	60	22	impact	impact	NOUN
ajird-702	60	23	of	of	ADP
ajird-702	60	24	these	these	DET
ajird-702	60	25	reforms	reform	NOUN
ajird-702	60	26	.	.	PUNCT
ajird-702	61	1	one	one	NUM
ajird-702	61	2	of	of	ADP
ajird-702	61	3	the	the	DET
ajird-702	61	4	challenges	challenge	NOUN
ajird-702	61	5	is	be	AUX
ajird-702	61	6	that	that	SCONJ
ajird-702	61	7	there	there	PRON
ajird-702	61	8	is	be	VERB
ajird-702	61	9	often	often	ADV
ajird-702	61	10	a	a	DET
ajird-702	61	11	lack	lack	NOUN
ajird-702	61	12	of	of	ADP
ajird-702	61	13	data	datum	NOUN
ajird-702	61	14	available	available	ADJ
ajird-702	61	15	to	to	PART
ajird-702	61	16	measure	measure	VERB
ajird-702	61	17	the	the	DET
ajird-702	61	18	effectiveness	effectiveness	NOUN
ajird-702	61	19	of	of	ADP
ajird-702	61	20	accounting	accounting	NOUN
ajird-702	61	21	system	system	NOUN
ajird-702	61	22	reforms	reform	NOUN
ajird-702	61	23	.	.	PUNCT
ajird-702	62	1	for	for	ADP
ajird-702	62	2	example	example	NOUN
ajird-702	62	3	,	,	PUNCT
ajird-702	62	4	it	it	PRON
ajird-702	62	5	can	can	AUX
ajird-702	62	6	be	be	AUX
ajird-702	62	7	difficult	difficult	ADJ
ajird-702	62	8	to	to	PART
ajird-702	62	9	determine	determine	VERB
ajird-702	62	10	the	the	DET
ajird-702	62	11	impact	impact	NOUN
ajird-702	62	12	of	of	ADP
ajird-702	62	13	a	a	DET
ajird-702	62	14	change	change	NOUN
ajird-702	62	15	in	in	ADP
ajird-702	62	16	accounting	accounting	NOUN
ajird-702	62	17	standards	standard	NOUN
ajird-702	62	18	on	on	ADP
ajird-702	62	19	financial	financial	ADJ
ajird-702	62	20	reporting	reporting	NOUN
ajird-702	62	21	quality	quality	NOUN
ajird-702	62	22	,	,	PUNCT
ajird-702	62	23	as	as	SCONJ
ajird-702	62	24	there	there	PRON
ajird-702	62	25	are	be	VERB
ajird-702	62	26	few	few	ADJ
ajird-702	62	27	benchmarks	benchmark	NOUN
ajird-702	62	28	to	to	PART
ajird-702	62	29	compare	compare	VERB
ajird-702	62	30	against	against	ADP
ajird-702	62	31	.	.	PUNCT
ajird-702	63	1	another	another	DET
ajird-702	63	2	challenge	challenge	NOUN
ajird-702	63	3	is	be	AUX
ajird-702	63	4	that	that	SCONJ
ajird-702	63	5	the	the	DET
ajird-702	63	6	impact	impact	NOUN
ajird-702	63	7	of	of	ADP
ajird-702	63	8	accounting	accounting	NOUN
ajird-702	63	9	system	system	NOUN
ajird-702	63	10	reforms	reform	NOUN
ajird-702	63	11	can	can	AUX
ajird-702	63	12	be	be	AUX
ajird-702	63	13	difficult	difficult	ADJ
ajird-702	63	14	to	to	PART
ajird-702	63	15	isolate	isolate	VERB
ajird-702	63	16	from	from	ADP
ajird-702	63	17	other	other	ADJ
ajird-702	63	18	factors	factor	NOUN
ajird-702	63	19	that	that	PRON
ajird-702	63	20	may	may	AUX
ajird-702	63	21	be	be	AUX
ajird-702	63	22	affecting	affect	VERB
ajird-702	63	23	financial	financial	ADJ
ajird-702	63	24	reporting	reporting	NOUN
ajird-702	63	25	quality	quality	NOUN
ajird-702	63	26	.	.	PUNCT
ajird-702	64	1	for	for	ADP
ajird-702	64	2	example	example	NOUN
ajird-702	64	3	,	,	PUNCT
ajird-702	64	4	a	a	DET
ajird-702	64	5	change	change	NOUN
ajird-702	64	6	in	in	ADP
ajird-702	64	7	economic	economic	ADJ
ajird-702	64	8	conditions	condition	NOUN
ajird-702	64	9	or	or	CCONJ
ajird-702	64	10	industry	industry	NOUN
ajird-702	64	11	dynamics	dynamic	NOUN
ajird-702	64	12	may	may	AUX
ajird-702	64	13	impact	impact	VERB
ajird-702	64	14	financial	financial	ADJ
ajird-702	64	15	reporting	reporting	NOUN
ajird-702	64	16	quality	quality	NOUN
ajird-702	64	17	,	,	PUNCT
ajird-702	64	18	making	make	VERB
ajird-702	64	19	it	it	PRON
ajird-702	64	20	difficult	difficult	ADJ
ajird-702	64	21	to	to	PART
ajird-702	64	22	determine	determine	VERB
ajird-702	64	23	the	the	DET
ajird-702	64	24	impact	impact	NOUN
ajird-702	64	25	of	of	ADP
ajird-702	64	26	accounting	accounting	NOUN
ajird-702	64	27	system	system	NOUN
ajird-702	64	28	reforms	reform	NOUN
ajird-702	64	29	.	.	PUNCT
ajird-702	65	1	conclusion	conclusion	NOUN
ajird-702	65	2	in	in	ADP
ajird-702	65	3	conclusion	conclusion	NOUN
ajird-702	65	4	,	,	PUNCT
ajird-702	65	5	the	the	DET
ajird-702	65	6	state	state	NOUN
ajird-702	65	7	of	of	ADP
ajird-702	65	8	the	the	DET
ajird-702	65	9	accounting	accounting	NOUN
ajird-702	65	10	system	system	NOUN
ajird-702	65	11	is	be	AUX
ajird-702	65	12	critical	critical	ADJ
ajird-702	65	13	to	to	ADP
ajird-702	65	14	the	the	DET
ajird-702	65	15	success	success	NOUN
ajird-702	65	16	of	of	ADP
ajird-702	65	17	businesses	business	NOUN
ajird-702	65	18	and	and	CCONJ
ajird-702	65	19	the	the	DET
ajird-702	65	20	confidence	confidence	NOUN
ajird-702	65	21	of	of	ADP
ajird-702	65	22	investors	investor	NOUN
ajird-702	65	23	.	.	PUNCT
ajird-702	66	1	while	while	SCONJ
ajird-702	66	2	there	there	PRON
ajird-702	66	3	have	have	AUX
ajird-702	66	4	been	be	AUX
ajird-702	66	5	significant	significant	ADJ
ajird-702	66	6	reforms	reform	NOUN
ajird-702	66	7	to	to	ADP
ajird-702	66	8	accounting	accounting	NOUN
ajird-702	66	9	practices	practice	NOUN
ajird-702	66	10	over	over	ADP
ajird-702	66	11	the	the	DET
ajird-702	66	12	past	past	ADJ
ajird-702	66	13	few	few	ADJ
ajird-702	66	14	decades	decade	NOUN
ajird-702	66	15	,	,	PUNCT
ajird-702	66	16	there	there	PRON
ajird-702	66	17	are	be	VERB
ajird-702	66	18	still	still	ADV
ajird-702	66	19	challenges	challenge	NOUN
ajird-702	66	20	in	in	ADP
ajird-702	66	21	ensuring	ensure	VERB
ajird-702	66	22	the	the	DET
ajird-702	66	23	accuracy	accuracy	NOUN
ajird-702	66	24	and	and	CCONJ
ajird-702	66	25	reliability	reliability	NOUN
ajird-702	66	26	of	of	ADP
ajird-702	66	27	financial	financial	ADJ
ajird-702	66	28	statements	statement	NOUN
ajird-702	66	29	.	.	PUNCT
ajird-702	67	1	the	the	DET
ajird-702	67	2	lack	lack	NOUN
ajird-702	67	3	of	of	ADP
ajird-702	67	4	uniformity	uniformity	NOUN
ajird-702	67	5	in	in	ADP
ajird-702	67	6	accounting	accounting	NOUN
ajird-702	67	7	practices	practice	NOUN
ajird-702	67	8	,	,	PUNCT
ajird-702	67	9	the	the	DET
ajird-702	67	10	lack	lack	NOUN
ajird-702	67	11	of	of	ADP
ajird-702	67	12	transparency	transparency	NOUN
ajird-702	67	13	in	in	ADP
ajird-702	67	14	financial	financial	ADJ
ajird-702	67	15	reporting	reporting	NOUN
ajird-702	67	16	,	,	PUNCT
ajird-702	67	17	and	and	CCONJ
ajird-702	67	18	the	the	DET
ajird-702	67	19	challenges	challenge	NOUN
ajird-702	67	20	of	of	ADP
ajird-702	67	21	auditing	auditing	NOUN
ajird-702	67	22	are	be	AUX
ajird-702	67	23	all	all	PRON
ajird-702	67	24	issues	issue	NOUN
ajird-702	67	25	that	that	PRON
ajird-702	67	26	need	need	VERB
ajird-702	67	27	to	to	PART
ajird-702	67	28	be	be	AUX
ajird-702	67	29	addressed	address	VERB
ajird-702	67	30	.	.	PUNCT
ajird-702	68	1	however	however	ADV
ajird-702	68	2	,	,	PUNCT
ajird-702	68	3	through	through	ADP
ajird-702	68	4	the	the	DET
ajird-702	68	5	implementation	implementation	NOUN
ajird-702	68	6	of	of	ADP
ajird-702	68	7	internal	internal	ADJ
ajird-702	68	8	controls	control	NOUN
ajird-702	68	9	and	and	CCONJ
ajird-702	68	10	increased	increase	VERB
ajird-702	68	11	transparency	transparency	NOUN
ajird-702	68	12	,	,	PUNCT
ajird-702	68	13	companies	company	NOUN
ajird-702	68	14	can	can	AUX
ajird-702	68	15	help	help	VERB
ajird-702	68	16	to	to	PART
ajird-702	68	17	ensure	ensure	VERB
ajird-702	68	18	the	the	DET
ajird-702	68	19	accuracy	accuracy	NOUN
ajird-702	68	20	and	and	CCONJ
ajird-702	68	21	reliability	reliability	NOUN
ajird-702	68	22	of	of	ADP
ajird-702	68	23	their	their	PRON
ajird-702	68	24	financial	financial	ADJ
ajird-702	68	25	statements	statement	NOUN
ajird-702	68	26	.	.	PUNCT
ajird-702	69	1	measuring	measure	VERB
ajird-702	69	2	the	the	DET
ajird-702	69	3	effectiveness	effectiveness	NOUN
ajird-702	69	4	of	of	ADP
ajird-702	69	5	accounting	accounting	NOUN
ajird-702	69	6	system	system	NOUN
ajird-702	69	7	reforms	reform	NOUN
ajird-702	69	8	can	can	AUX
ajird-702	69	9	be	be	AUX
ajird-702	69	10	a	a	DET
ajird-702	69	11	challenge	challenge	NOUN
ajird-702	69	12	,	,	PUNCT
ajird-702	69	13	but	but	CCONJ
ajird-702	69	14	it	it	PRON
ajird-702	69	15	is	be	AUX
ajird-702	69	16	essential	essential	ADJ
ajird-702	69	17	to	to	PART
ajird-702	69	18	ensure	ensure	VERB
ajird-702	69	19	that	that	SCONJ
ajird-702	69	20	reforms	reform	NOUN
ajird-702	69	21	are	be	AUX
ajird-702	69	22	having	have	VERB
ajird-702	69	23	the	the	DET
ajird-702	69	24	intended	intend	VERB
ajird-702	69	25	impact	impact	NOUN
ajird-702	69	26	.	.	PUNCT
ajird-702	70	1	the	the	DET
ajird-702	70	2	evaluation	evaluation	NOUN
ajird-702	70	3	of	of	ADP
ajird-702	70	4	the	the	DET
ajird-702	70	5	accounting	accounting	NOUN
ajird-702	70	6	system	system	NOUN
ajird-702	70	7	is	be	AUX
ajird-702	70	8	crucial	crucial	ADJ
ajird-702	70	9	during	during	ADP
ajird-702	70	10	economic	economic	ADJ
ajird-702	70	11	reforms	reform	NOUN
ajird-702	70	12	,	,	PUNCT
ajird-702	70	13	as	as	SCONJ
ajird-702	70	14	it	it	PRON
ajird-702	70	15	provides	provide	VERB
ajird-702	70	16	valuable	valuable	ADJ
ajird-702	70	17	insights	insight	NOUN
ajird-702	70	18	into	into	ADP
ajird-702	70	19	the	the	DET
ajird-702	70	20	effectiveness	effectiveness	NOUN
ajird-702	70	21	,	,	PUNCT
ajird-702	70	22	transparency	transparency	NOUN
ajird-702	70	23	,	,	PUNCT
ajird-702	70	24	and	and	CCONJ
ajird-702	70	25	reliability	reliability	NOUN
ajird-702	70	26	of	of	ADP
ajird-702	70	27	financial	financial	ADJ
ajird-702	70	28	information	information	NOUN
ajird-702	70	29	.	.	PUNCT
ajird-702	71	1	however	however	ADV
ajird-702	71	2	,	,	PUNCT
ajird-702	71	3	several	several	ADJ
ajird-702	71	4	problems	problem	NOUN
ajird-702	71	5	arise	arise	VERB
ajird-702	71	6	at	at	ADP
ajird-702	71	7	the	the	DET
ajird-702	71	8	current	current	ADJ
ajird-702	71	9	stage	stage	NOUN
ajird-702	71	10	of	of	ADP
ajird-702	71	11	economic	economic	ADJ
ajird-702	71	12	reform	reform	NOUN
ajird-702	71	13	,	,	PUNCT
ajird-702	71	14	hindering	hinder	VERB
ajird-702	71	15	accurate	accurate	ADJ
ajird-702	71	16	assessment	assessment	NOUN
ajird-702	71	17	.	.	PUNCT
ajird-702	72	1	by	by	ADP
ajird-702	72	2	addressing	address	VERB
ajird-702	72	3	the	the	DET
ajird-702	72	4	lack	lack	NOUN
ajird-702	72	5	of	of	ADP
ajird-702	72	6	consistent	consistent	ADJ
ajird-702	72	7	standards	standard	NOUN
ajird-702	72	8	,	,	PUNCT
ajird-702	72	9	strengthening	strengthen	VERB
ajird-702	72	10	accounting	accounting	NOUN
ajird-702	72	11	infrastructure	infrastructure	NOUN
ajird-702	72	12	,	,	PUNCT
ajird-702	72	13	leveraging	leverage	VERB
ajird-702	72	14	technology	technology	NOUN
ajird-702	72	15	,	,	PUNCT
ajird-702	72	16	bridging	bridge	VERB
ajird-702	72	17	the	the	DET
ajird-702	72	18	skill	skill	NOUN
ajird-702	72	19	gap	gap	NOUN
ajird-702	72	20	,	,	PUNCT
ajird-702	72	21	promoting	promote	VERB
ajird-702	72	22	complete	complete	ADJ
ajird-702	72	23	financial	financial	ADJ
ajird-702	72	24	reporting	reporting	NOUN
ajird-702	72	25	,	,	PUNCT
ajird-702	72	26	and	and	CCONJ
ajird-702	72	27	strengthening	strengthen	VERB
ajird-702	72	28	monitoring	monitoring	NOUN
ajird-702	72	29	and	and	CCONJ
ajird-702	72	30	enforcement	enforcement	NOUN
ajird-702	72	31	mechanisms	mechanism	NOUN
ajird-702	72	32	,	,	PUNCT
ajird-702	72	33	governments	government	NOUN
ajird-702	72	34	and	and	CCONJ
ajird-702	72	35	stakeholders	stakeholder	NOUN
ajird-702	72	36	can	can	AUX
ajird-702	72	37	overcome	overcome	VERB
ajird-702	72	38	these	these	DET
ajird-702	72	39	challenges	challenge	NOUN
ajird-702	72	40	and	and	CCONJ
ajird-702	72	41	ensure	ensure	VERB
ajird-702	72	42	a	a	DET
ajird-702	72	43	robust	robust	ADJ
ajird-702	72	44	and	and	CCONJ
ajird-702	72	45	reliable	reliable	ADJ
ajird-702	72	46	accounting	accounting	NOUN
ajird-702	72	47	system	system	NOUN
ajird-702	72	48	that	that	PRON
ajird-702	72	49	supports	support	VERB
ajird-702	72	50	effective	effective	ADJ
ajird-702	72	51	decisionmaking	decisionmaking	NOUN
ajird-702	72	52	and	and	CCONJ
ajird-702	72	53	economic	economic	ADJ
ajird-702	72	54	growth	growth	NOUN
ajird-702	72	55	.	.	PUNCT
ajird-702	73	1	american	american	ADJ
ajird-702	73	2	journal	journal	PROPN
ajird-702	73	3	of	of	ADP
ajird-702	73	4	interdisciplinary	interdisciplinary	ADJ
ajird-702	73	5	research	research	NOUN
ajird-702	73	6	and	and	CCONJ
ajird-702	73	7	development	development	NOUN
ajird-702	73	8	issn	issn	PROPN
ajird-702	73	9	online	online	NOUN
ajird-702	73	10	:	:	PUNCT
ajird-702	73	11	2771	2771	NUM
ajird-702	73	12	-	-	SYM
ajird-702	73	13	8948	8948	NUM
ajird-702	73	14	website	website	NOUN
ajird-702	73	15	:	:	PUNCT
ajird-702	73	16	www.ajird.journalspark.org	www.ajird.journalspark.org	ADJ
ajird-702	73	17	volume	volume	NOUN
ajird-702	73	18	17	17	NUM
ajird-702	73	19	,	,	PUNCT
ajird-702	73	20	june	june	PROPN
ajird-702	73	21	,	,	PUNCT
ajird-702	73	22	2023	2023	NUM
ajird-702	73	23	10	10	NUM
ajird-702	74	1	|	|	ADV
ajird-702	74	2	p	p	X
ajird-702	74	3	a	a	DET
ajird-702	74	4	g	g	NOUN
ajird-702	74	5	e	e	NOUN
ajird-702	74	6	references	reference	NOUN
ajird-702	74	7	:	:	PUNCT
ajird-702	74	8	1	1	X
ajird-702	74	9	.	.	X
ajird-702	74	10	phuong	phuong	PROPN
ajird-702	74	11	,	,	PUNCT
ajird-702	74	12	n.	n.	PROPN
ajird-702	74	13	c.	c.	PROPN
ajird-702	74	14	,	,	PUNCT
ajird-702	74	15	&	&	CCONJ
ajird-702	74	16	richard	richard	PROPN
ajird-702	74	17	,	,	PUNCT
ajird-702	74	18	j.	j.	PROPN
ajird-702	74	19	(	(	PUNCT
ajird-702	74	20	2011	2011	NUM
ajird-702	74	21	)	)	PUNCT
ajird-702	74	22	.	.	PUNCT
ajird-702	75	1	economic	economic	ADJ
ajird-702	75	2	transition	transition	NOUN
ajird-702	75	3	and	and	CCONJ
ajird-702	75	4	accounting	accounting	NOUN
ajird-702	75	5	system	system	NOUN
ajird-702	75	6	reform	reform	NOUN
ajird-702	75	7	in	in	ADP
ajird-702	75	8	vietnam	vietnam	PROPN
ajird-702	75	9	.	.	PUNCT
ajird-702	76	1	european	european	PROPN
ajird-702	76	2	accounting	accounting	PROPN
ajird-702	76	3	review	review	PROPN
ajird-702	76	4	,	,	PUNCT
ajird-702	76	5	20(4	20(4	NOUN
ajird-702	76	6	)	)	PUNCT
ajird-702	76	7	,	,	PUNCT
ajird-702	76	8	693	693	NUM
ajird-702	76	9	-	-	SYM
ajird-702	76	10	725	725	NUM
ajird-702	76	11	.	.	NOUN
ajird-702	77	1	2	2	NUM
ajird-702	77	2	.	.	X
ajird-702	78	1	ji	ji	PROPN
ajird-702	78	2	,	,	PUNCT
ajird-702	78	3	x.	x.	PROPN
ajird-702	78	4	d.	d.	PROPN
ajird-702	78	5	(	(	PUNCT
ajird-702	78	6	2000	2000	NUM
ajird-702	78	7	)	)	PUNCT
ajird-702	78	8	.	.	PUNCT
ajird-702	79	1	evaluation	evaluation	NOUN
ajird-702	79	2	of	of	ADP
ajird-702	79	3	research	research	NOUN
ajird-702	79	4	on	on	ADP
ajird-702	79	5	chinese	chinese	ADJ
ajird-702	79	6	accounting	accounting	NOUN
ajird-702	79	7	issues	issue	NOUN
ajird-702	79	8	.	.	PUNCT
ajird-702	80	1	managerial	managerial	ADJ
ajird-702	80	2	finance	finance	NOUN
ajird-702	80	3	,	,	PUNCT
ajird-702	80	4	26(5	26(5	NUM
ajird-702	80	5	)	)	PUNCT
ajird-702	80	6	,	,	PUNCT
ajird-702	80	7	41	41	NUM
ajird-702	80	8	-	-	SYM
ajird-702	80	9	62	62	NUM
ajird-702	80	10	.	.	PUNCT
ajird-702	81	1	3	3	X
ajird-702	81	2	.	.	X
ajird-702	81	3	hao	hao	PROPN
ajird-702	81	4	,	,	PUNCT
ajird-702	81	5	c.	c.	PROPN
ajird-702	81	6	,	,	PUNCT
ajird-702	81	7	wu	wu	PROPN
ajird-702	81	8	,	,	PUNCT
ajird-702	81	9	s.	s.	PROPN
ajird-702	81	10	,	,	PUNCT
ajird-702	81	11	zhang	zhang	PROPN
ajird-702	81	12	,	,	PUNCT
ajird-702	81	13	w.	w.	PROPN
ajird-702	81	14	,	,	PUNCT
ajird-702	81	15	chen	chen	PROPN
ajird-702	81	16	,	,	PUNCT
ajird-702	81	17	y.	y.	PROPN
ajird-702	81	18	,	,	PUNCT
ajird-702	81	19	ren	ren	PROPN
ajird-702	81	20	,	,	PUNCT
ajird-702	81	21	y.	y.	PROPN
ajird-702	81	22	,	,	PUNCT
ajird-702	81	23	chen	chen	PROPN
ajird-702	81	24	,	,	PUNCT
ajird-702	81	25	x.	x.	PROPN
ajird-702	81	26	,	,	PUNCT
ajird-702	81	27	...	...	PUNCT
ajird-702	81	28	&	&	CCONJ
ajird-702	81	29	zhang	zhang	PROPN
ajird-702	81	30	,	,	PUNCT
ajird-702	81	31	l.	l.	PROPN
ajird-702	81	32	(	(	PUNCT
ajird-702	81	33	2022	2022	NUM
ajird-702	81	34	)	)	PUNCT
ajird-702	81	35	.	.	PUNCT
ajird-702	82	1	a	a	DET
ajird-702	82	2	critical	critical	ADJ
ajird-702	82	3	review	review	NOUN
ajird-702	82	4	of	of	ADP
ajird-702	82	5	gross	gross	ADJ
ajird-702	82	6	ecosystem	ecosystem	NOUN
ajird-702	82	7	product	product	NOUN
ajird-702	82	8	accounting	account	VERB
ajird-702	82	9	in	in	ADP
ajird-702	82	10	china	china	PROPN
ajird-702	82	11	:	:	PUNCT
ajird-702	82	12	status	status	NOUN
ajird-702	82	13	quo	quo	NOUN
ajird-702	82	14	,	,	PUNCT
ajird-702	82	15	problems	problem	NOUN
ajird-702	82	16	and	and	CCONJ
ajird-702	82	17	future	future	ADJ
ajird-702	82	18	directions	direction	NOUN
ajird-702	82	19	.	.	PUNCT
ajird-702	83	1	journal	journal	NOUN
ajird-702	83	2	of	of	ADP
ajird-702	83	3	environmental	environmental	ADJ
ajird-702	83	4	management	management	NOUN
ajird-702	83	5	,	,	PUNCT
ajird-702	83	6	322	322	NUM
ajird-702	83	7	,	,	PUNCT
ajird-702	83	8	115995	115995	NUM
ajird-702	83	9	.	.	PUNCT
ajird-702	84	1	4	4	X
ajird-702	84	2	.	.	X
ajird-702	84	3	jindrichovska	jindrichovska	PROPN
ajird-702	84	4	,	,	PUNCT
ajird-702	84	5	i.	i.	PROPN
ajird-702	84	6	,	,	PUNCT
ajird-702	84	7	&	&	CCONJ
ajird-702	84	8	kubickova	kubickova	PROPN
ajird-702	84	9	,	,	PUNCT
ajird-702	84	10	d.	d.	PROPN
ajird-702	84	11	(	(	PUNCT
ajird-702	84	12	2014	2014	NUM
ajird-702	84	13	)	)	PUNCT
ajird-702	84	14	.	.	PUNCT
ajird-702	85	1	the	the	DET
ajird-702	85	2	development	development	NOUN
ajird-702	85	3	of	of	ADP
ajird-702	85	4	accounting	accounting	NOUN
ajird-702	85	5	and	and	CCONJ
ajird-702	85	6	application	application	NOUN
ajird-702	85	7	of	of	ADP
ajird-702	85	8	ifrs	ifrs	PROPN
ajird-702	85	9	in	in	ADP
ajird-702	85	10	the	the	DET
ajird-702	85	11	czech	czech	PROPN
ajird-702	85	12	republic	republic	NOUN
ajird-702	85	13	.	.	PUNCT
ajird-702	86	1	accounting	accounting	NOUN
ajird-702	86	2	and	and	CCONJ
ajird-702	86	3	management	management	NOUN
ajird-702	86	4	information	information	NOUN
ajird-702	86	5	systems	system	NOUN
ajird-702	86	6	,	,	PUNCT
ajird-702	86	7	13(2	13(2	PROPN
ajird-702	86	8	)	)	PUNCT
ajird-702	86	9	,	,	PUNCT
ajird-702	86	10	198	198	NUM
ajird-702	86	11	.	.	PUNCT
ajird-702	87	1	5	5	NUM
ajird-702	87	2	.	.	X
ajird-702	87	3	liu	liu	PROPN
ajird-702	87	4	,	,	PUNCT
ajird-702	87	5	z.	z.	PROPN
ajird-702	87	6	,	,	PUNCT
ajird-702	87	7	&	&	CCONJ
ajird-702	87	8	turley	turley	PROPN
ajird-702	87	9	,	,	PUNCT
ajird-702	87	10	s.	s.	PROPN
ajird-702	87	11	(	(	PUNCT
ajird-702	87	12	2013	2013	NUM
ajird-702	87	13	)	)	PUNCT
ajird-702	87	14	.	.	PUNCT
ajird-702	88	1	a	a	DET
ajird-702	88	2	comparison	comparison	NOUN
ajird-702	88	3	of	of	ADP
ajird-702	88	4	international	international	ADJ
ajird-702	88	5	and	and	CCONJ
ajird-702	88	6	chinese	chinese	ADJ
ajird-702	88	7	accounting	accounting	NOUN
ajird-702	88	8	standards	standard	NOUN
ajird-702	88	9	.	.	PUNCT
ajird-702	89	1	perspectives	perspective	NOUN
ajird-702	89	2	on	on	ADP
ajird-702	89	3	accounting	accounting	NOUN
ajird-702	89	4	and	and	CCONJ
ajird-702	89	5	finance	finance	NOUN
ajird-702	89	6	in	in	ADP
ajird-702	89	7	china	china	PROPN
ajird-702	89	8	(	(	PUNCT
ajird-702	89	9	rle	rle	PROPN
ajird-702	89	10	accounting	accounting	NOUN
ajird-702	89	11	)	)	PUNCT
ajird-702	89	12	,	,	PUNCT
ajird-702	89	13	212	212	NUM
ajird-702	89	14	-	-	SYM
ajird-702	89	15	238	238	NUM
ajird-702	89	16	.	.	PUNCT