id	sid	tid	token	lemma	pos
ajrhss-2035	1	1	american	american	PROPN
ajrhss-2035	1	2	journal	journal	PROPN
ajrhss-2035	1	3	of	of	ADP
ajrhss-2035	1	4	research	research	NOUN
ajrhss-2035	1	5	in	in	ADP
ajrhss-2035	1	6	humanities	humanity	NOUN
ajrhss-2035	1	7	and	and	CCONJ
ajrhss-2035	1	8	social	social	ADJ
ajrhss-2035	1	9	sciences	science	NOUN
ajrhss-2035	1	10	issn	issn	PROPN
ajrhss-2035	1	11	(	(	PUNCT
ajrhss-2035	1	12	e	e	NOUN
ajrhss-2035	1	13	):	):	PUNCT
ajrhss-2035	1	14	2832	2832	NUM
ajrhss-2035	1	15	-	-	SYM
ajrhss-2035	1	16	8019	8019	NUM
ajrhss-2035	1	17	volume	volume	NOUN
ajrhss-2035	1	18	8	8	NUM
ajrhss-2035	1	19	,	,	PUNCT
ajrhss-2035	1	20	|	|	ADV
ajrhss-2035	1	21	jan	jan	PROPN
ajrhss-2035	1	22	.	.	PROPN
ajrhss-2035	1	23	,	,	PUNCT
ajrhss-2035	1	24	2023	2023	NUM
ajrhss-2035	1	25	p	p	NOUN
ajrhss-2035	1	26	a	a	DET
ajrhss-2035	1	27	g	g	NOUN
ajrhss-2035	1	28	e	e	NOUN
ajrhss-2035	1	29	|	|	ADV
ajrhss-2035	1	30	87	87	NUM
ajrhss-2035	1	31	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2035	1	32	the	the	DET
ajrhss-2035	1	33	effect	effect	NOUN
ajrhss-2035	1	34	of	of	ADP
ajrhss-2035	1	35	forensic	forensic	ADJ
ajrhss-2035	1	36	accounting	accounting	NOUN
ajrhss-2035	1	37	on	on	ADP
ajrhss-2035	1	38	fraud	fraud	NOUN
ajrhss-2035	1	39	control	control	NOUN
ajrhss-2035	1	40	in	in	ADP
ajrhss-2035	1	41	public	public	ADJ
ajrhss-2035	1	42	sector	sector	NOUN
ajrhss-2035	1	43	ministries	ministry	NOUN
ajrhss-2035	1	44	in	in	ADP
ajrhss-2035	1	45	rivers	river	NOUN
ajrhss-2035	1	46	state	state	PROPN
ajrhss-2035	1	47	dr	dr	PROPN
ajrhss-2035	1	48	.	.	PROPN
ajrhss-2035	1	49	solomon	solomon	PROPN
ajrhss-2035	1	50	egbe	egbe	PROPN
ajrhss-2035	1	51	department	department	PROPN
ajrhss-2035	1	52	of	of	ADP
ajrhss-2035	1	53	accounting	accounting	NOUN
ajrhss-2035	1	54	faculty	faculty	NOUN
ajrhss-2035	1	55	of	of	ADP
ajrhss-2035	1	56	management	management	NOUN
ajrhss-2035	1	57	sciences	sciences	PROPN
ajrhss-2035	1	58	,	,	PUNCT
ajrhss-2035	1	59	university	university	NOUN
ajrhss-2035	1	60	of	of	ADP
ajrhss-2035	1	61	port	port	PROPN
ajrhss-2035	1	62	harcourt	harcourt	PROPN
ajrhss-2035	1	63	,	,	PUNCT
ajrhss-2035	1	64	choba	choba	PROPN
ajrhss-2035	1	65	,	,	PUNCT
ajrhss-2035	1	66	nigeria	nigeria	PROPN
ajrhss-2035	2	1	a	a	DET
ajrhss-2035	2	2	b	b	PROPN
ajrhss-2035	2	3	s	s	ADP
ajrhss-2035	2	4	t	t	PROPN
ajrhss-2035	2	5	r	r	NOUN
ajrhss-2035	2	6	a	a	DET
ajrhss-2035	2	7	c	c	NOUN
ajrhss-2035	2	8	t	t	NOUN
ajrhss-2035	2	9	k	k	X
ajrhss-2035	2	10	e	e	PROPN
ajrhss-2035	2	11	y	y	PROPN
ajrhss-2035	2	12	w	w	NOUN
ajrhss-2035	2	13	o	o	NOUN
ajrhss-2035	2	14	r	r	NOUN
ajrhss-2035	2	15	d	d	X
ajrhss-2035	2	16	s	s	VERB
ajrhss-2035	2	17	the	the	DET
ajrhss-2035	2	18	performances	performance	NOUN
ajrhss-2035	2	19	of	of	ADP
ajrhss-2035	2	20	government	government	NOUN
ajrhss-2035	2	21	ministries	ministry	NOUN
ajrhss-2035	2	22	are	be	AUX
ajrhss-2035	2	23	generally	generally	ADV
ajrhss-2035	2	24	poor	poor	ADJ
ajrhss-2035	2	25	due	due	ADJ
ajrhss-2035	2	26	to	to	ADP
ajrhss-2035	2	27	absence	absence	NOUN
ajrhss-2035	2	28	of	of	ADP
ajrhss-2035	2	29	an	an	DET
ajrhss-2035	2	30	effectively	effectively	ADV
ajrhss-2035	2	31	functioning	function	VERB
ajrhss-2035	2	32	internal	internal	ADJ
ajrhss-2035	2	33	control	control	NOUN
ajrhss-2035	2	34	system	system	NOUN
ajrhss-2035	2	35	,	,	PUNCT
ajrhss-2035	2	36	high	high	ADJ
ajrhss-2035	2	37	incidence	incidence	NOUN
ajrhss-2035	2	38	of	of	ADP
ajrhss-2035	2	39	fraud	fraud	NOUN
ajrhss-2035	2	40	and	and	CCONJ
ajrhss-2035	2	41	lack	lack	NOUN
ajrhss-2035	2	42	of	of	ADP
ajrhss-2035	2	43	accountability	accountability	NOUN
ajrhss-2035	2	44	.	.	PUNCT
ajrhss-2035	3	1	public	public	ADJ
ajrhss-2035	3	2	sector	sector	NOUN
ajrhss-2035	3	3	fraud	fraud	NOUN
ajrhss-2035	3	4	to	to	ADP
ajrhss-2035	3	5	a	a	DET
ajrhss-2035	3	6	large	large	ADJ
ajrhss-2035	3	7	extent	extent	NOUN
ajrhss-2035	3	8	has	have	AUX
ajrhss-2035	3	9	eaten	eat	VERB
ajrhss-2035	3	10	deep	deep	ADV
ajrhss-2035	3	11	into	into	ADP
ajrhss-2035	3	12	the	the	DET
ajrhss-2035	3	13	blood	blood	NOUN
ajrhss-2035	3	14	stream	stream	NOUN
ajrhss-2035	3	15	of	of	ADP
ajrhss-2035	3	16	the	the	DET
ajrhss-2035	3	17	nigeria	nigeria	PROPN
ajrhss-2035	3	18	public	public	ADJ
ajrhss-2035	3	19	sector	sector	NOUN
ajrhss-2035	3	20	which	which	PRON
ajrhss-2035	3	21	is	be	AUX
ajrhss-2035	3	22	the	the	DET
ajrhss-2035	3	23	problem	problem	NOUN
ajrhss-2035	3	24	facing	face	VERB
ajrhss-2035	3	25	today	today	NOUN
ajrhss-2035	3	26	’s	’s	PART
ajrhss-2035	3	27	nigeria	nigeria	PROPN
ajrhss-2035	3	28	economy	economy	NOUN
ajrhss-2035	3	29	.	.	PUNCT
ajrhss-2035	4	1	the	the	DET
ajrhss-2035	4	2	adoption	adoption	NOUN
ajrhss-2035	4	3	of	of	ADP
ajrhss-2035	4	4	a	a	DET
ajrhss-2035	4	5	democratic	democratic	ADJ
ajrhss-2035	4	6	system	system	NOUN
ajrhss-2035	4	7	of	of	ADP
ajrhss-2035	4	8	governance	governance	NOUN
ajrhss-2035	4	9	in	in	ADP
ajrhss-2035	4	10	the	the	DET
ajrhss-2035	4	11	public	public	ADJ
ajrhss-2035	4	12	sector	sector	NOUN
ajrhss-2035	4	13	has	have	VERB
ajrhss-2035	4	14	triple	triple	DET
ajrhss-2035	4	15	the	the	DET
ajrhss-2035	4	16	epidemics	epidemic	NOUN
ajrhss-2035	4	17	of	of	ADP
ajrhss-2035	4	18	fraud	fraud	NOUN
ajrhss-2035	4	19	in	in	ADP
ajrhss-2035	4	20	the	the	DET
ajrhss-2035	4	21	public	public	ADJ
ajrhss-2035	4	22	sector	sector	NOUN
ajrhss-2035	4	23	as	as	SCONJ
ajrhss-2035	4	24	politicians	politician	NOUN
ajrhss-2035	4	25	believe	believe	VERB
ajrhss-2035	4	26	that	that	SCONJ
ajrhss-2035	4	27	public	public	ADJ
ajrhss-2035	4	28	sector	sector	NOUN
ajrhss-2035	4	29	corruption	corruption	NOUN
ajrhss-2035	4	30	is	be	AUX
ajrhss-2035	4	31	considered	consider	VERB
ajrhss-2035	4	32	normal	normal	ADJ
ajrhss-2035	4	33	.	.	PUNCT
ajrhss-2035	5	1	ministries	ministry	NOUN
ajrhss-2035	5	2	,	,	PUNCT
ajrhss-2035	5	3	department	department	NOUN
ajrhss-2035	5	4	and	and	CCONJ
ajrhss-2035	5	5	agencies	agency	NOUN
ajrhss-2035	5	6	fraud	fraud	NOUN
ajrhss-2035	5	7	is	be	AUX
ajrhss-2035	5	8	considered	consider	VERB
ajrhss-2035	5	9	a	a	DET
ajrhss-2035	5	10	national	national	ADJ
ajrhss-2035	5	11	problem	problem	NOUN
ajrhss-2035	5	12	that	that	PRON
ajrhss-2035	5	13	has	have	AUX
ajrhss-2035	5	14	eaten	eat	VERB
ajrhss-2035	5	15	deep	deep	ADV
ajrhss-2035	5	16	into	into	ADP
ajrhss-2035	5	17	the	the	DET
ajrhss-2035	5	18	nation	nation	NOUN
ajrhss-2035	5	19	and	and	CCONJ
ajrhss-2035	5	20	has	have	AUX
ajrhss-2035	5	21	threatened	threaten	VERB
ajrhss-2035	5	22	the	the	DET
ajrhss-2035	5	23	financial	financial	ADJ
ajrhss-2035	5	24	viability	viability	NOUN
ajrhss-2035	5	25	of	of	ADP
ajrhss-2035	5	26	the	the	DET
ajrhss-2035	5	27	nigeria	nigeria	PROPN
ajrhss-2035	5	28	economy	economy	NOUN
ajrhss-2035	5	29	.	.	PUNCT
ajrhss-2035	6	1	there	there	PRON
ajrhss-2035	6	2	is	be	VERB
ajrhss-2035	6	3	therefore	therefore	ADV
ajrhss-2035	6	4	an	an	DET
ajrhss-2035	6	5	urgent	urgent	ADJ
ajrhss-2035	6	6	need	need	NOUN
ajrhss-2035	6	7	to	to	PART
ajrhss-2035	6	8	install	install	VERB
ajrhss-2035	6	9	adequate	adequate	ADJ
ajrhss-2035	6	10	fraud	fraud	NOUN
ajrhss-2035	6	11	control	control	NOUN
ajrhss-2035	6	12	technique	technique	NOUN
ajrhss-2035	6	13	in	in	ADP
ajrhss-2035	6	14	the	the	DET
ajrhss-2035	6	15	nigeria	nigeria	PROPN
ajrhss-2035	6	16	publicsector	publicsector	PROPN
ajrhss-2035	6	17	system	system	NOUN
ajrhss-2035	6	18	to	to	PART
ajrhss-2035	6	19	curb	curb	VERB
ajrhss-2035	6	20	the	the	DET
ajrhss-2035	6	21	menace	menace	NOUN
ajrhss-2035	6	22	of	of	ADP
ajrhss-2035	6	23	corruption	corruption	NOUN
ajrhss-2035	6	24	and	and	CCONJ
ajrhss-2035	6	25	serve	serve	VERB
ajrhss-2035	6	26	as	as	ADP
ajrhss-2035	6	27	a	a	DET
ajrhss-2035	6	28	check	check	NOUN
ajrhss-2035	6	29	mechanism	mechanism	NOUN
ajrhss-2035	6	30	to	to	PART
ajrhss-2035	6	31	curb	curb	VERB
ajrhss-2035	6	32	the	the	DET
ajrhss-2035	6	33	ever	ever	ADV
ajrhss-2035	6	34	changing	change	VERB
ajrhss-2035	6	35	and	and	CCONJ
ajrhss-2035	6	36	improving	improve	VERB
ajrhss-2035	6	37	tactics	tactic	NOUN
ajrhss-2035	6	38	of	of	ADP
ajrhss-2035	6	39	fraudster	fraudster	NOUN
ajrhss-2035	6	40	in	in	ADP
ajrhss-2035	6	41	government	government	NOUN
ajrhss-2035	6	42	mda	mda	PROPN
ajrhss-2035	6	43	’s	’s	PART
ajrhss-2035	6	44	.	.	PUNCT
ajrhss-2035	7	1	the	the	DET
ajrhss-2035	7	2	research	research	NOUN
ajrhss-2035	7	3	examined	examine	VERB
ajrhss-2035	7	4	the	the	DET
ajrhss-2035	7	5	relationship	relationship	NOUN
ajrhss-2035	7	6	in	in	ADP
ajrhss-2035	7	7	existence	existence	NOUN
ajrhss-2035	7	8	between	between	ADP
ajrhss-2035	7	9	forensic	forensic	ADJ
ajrhss-2035	7	10	accounting	accounting	NOUN
ajrhss-2035	7	11	and	and	CCONJ
ajrhss-2035	7	12	fraud	fraud	NOUN
ajrhss-2035	7	13	,	,	PUNCT
ajrhss-2035	7	14	control	control	NOUN
ajrhss-2035	7	15	in	in	ADP
ajrhss-2035	7	16	some	some	DET
ajrhss-2035	7	17	public	public	ADJ
ajrhss-2035	7	18	sector	sector	NOUN
ajrhss-2035	7	19	ministries	ministry	NOUN
ajrhss-2035	7	20	in	in	ADP
ajrhss-2035	7	21	rivers	river	NOUN
ajrhss-2035	7	22	state	state	NOUN
ajrhss-2035	7	23	.	.	PUNCT
ajrhss-2035	8	1	the	the	DET
ajrhss-2035	8	2	study	study	NOUN
ajrhss-2035	8	3	adopted	adopt	VERB
ajrhss-2035	8	4	the	the	DET
ajrhss-2035	8	5	descriptive	descriptive	ADJ
ajrhss-2035	8	6	survey	survey	NOUN
ajrhss-2035	8	7	method	method	NOUN
ajrhss-2035	8	8	with	with	ADP
ajrhss-2035	8	9	sample	sample	NOUN
ajrhss-2035	8	10	size	size	NOUN
ajrhss-2035	8	11	of	of	ADP
ajrhss-2035	8	12	292	292	NUM
ajrhss-2035	8	13	,	,	PUNCT
ajrhss-2035	8	14	selected	select	VERB
ajrhss-2035	8	15	using	use	VERB
ajrhss-2035	8	16	taro	taro	NOUN
ajrhss-2035	8	17	yamane	yamane	ADJ
ajrhss-2035	8	18	formula	formula	NOUN
ajrhss-2035	8	19	from	from	ADP
ajrhss-2035	8	20	a	a	DET
ajrhss-2035	8	21	total	total	ADJ
ajrhss-2035	8	22	population	population	NOUN
ajrhss-2035	8	23	of1,091	of1,091	NOUN
ajrhss-2035	8	24	of	of	ADP
ajrhss-2035	8	25	the	the	DET
ajrhss-2035	8	26	six	six	NUM
ajrhss-2035	8	27	ministries	ministry	NOUN
ajrhss-2035	8	28	.	.	PUNCT
ajrhss-2035	9	1	292	292	NUM
ajrhss-2035	9	2	copies	copy	NOUN
ajrhss-2035	9	3	of	of	ADP
ajrhss-2035	9	4	questionnaires	questionnaire	NOUN
ajrhss-2035	9	5	were	be	AUX
ajrhss-2035	9	6	administered	administer	VERB
ajrhss-2035	9	7	among	among	ADP
ajrhss-2035	9	8	staff	staff	NOUN
ajrhss-2035	9	9	of	of	ADP
ajrhss-2035	9	10	the	the	DET
ajrhss-2035	9	11	selected	select	VERB
ajrhss-2035	9	12	ministries	ministry	NOUN
ajrhss-2035	9	13	.	.	PUNCT
ajrhss-2035	10	1	the	the	DET
ajrhss-2035	10	2	statistical	statistical	ADJ
ajrhss-2035	10	3	tool	tool	NOUN
ajrhss-2035	10	4	employed	employ	VERB
ajrhss-2035	10	5	to	to	PART
ajrhss-2035	10	6	examine	examine	VERB
ajrhss-2035	10	7	the	the	DET
ajrhss-2035	10	8	effect	effect	NOUN
ajrhss-2035	10	9	of	of	ADP
ajrhss-2035	10	10	the	the	DET
ajrhss-2035	10	11	predator	predator	NOUN
ajrhss-2035	10	12	variables	variable	VERB
ajrhss-2035	10	13	investigative	investigative	ADJ
ajrhss-2035	10	14	accounting	accounting	NOUN
ajrhss-2035	10	15	and	and	CCONJ
ajrhss-2035	10	16	litigation	litigation	NOUN
ajrhss-2035	10	17	support	support	NOUN
ajrhss-2035	10	18	services	service	NOUN
ajrhss-2035	10	19	on	on	ADP
ajrhss-2035	10	20	fraud	fraud	NOUN
ajrhss-2035	10	21	control	control	NOUN
ajrhss-2035	10	22	is	be	AUX
ajrhss-2035	10	23	ordinary	ordinary	ADJ
ajrhss-2035	10	24	least	least	ADJ
ajrhss-2035	10	25	square	square	ADJ
ajrhss-2035	10	26	regression	regression	NOUN
ajrhss-2035	10	27	technique	technique	NOUN
ajrhss-2035	10	28	.	.	PUNCT
ajrhss-2035	11	1	data	datum	NOUN
ajrhss-2035	11	2	obtained	obtain	VERB
ajrhss-2035	11	3	from	from	ADP
ajrhss-2035	11	4	the	the	DET
ajrhss-2035	11	5	administered	administer	VERB
ajrhss-2035	11	6	questionnaires	questionnaire	NOUN
ajrhss-2035	11	7	was	be	AUX
ajrhss-2035	11	8	imputed	impute	VERB
ajrhss-2035	11	9	into	into	ADP
ajrhss-2035	11	10	spss	spss	PROPN
ajrhss-2035	11	11	20	20	NUM
ajrhss-2035	11	12	for	for	ADP
ajrhss-2035	11	13	analysis	analysis	NOUN
ajrhss-2035	11	14	.	.	PUNCT
ajrhss-2035	12	1	investigative	investigative	ADJ
ajrhss-2035	12	2	accounting	accounting	NOUN
ajrhss-2035	12	3	.	.	PUNCT
ajrhss-2035	13	1	internal	internal	ADJ
ajrhss-2035	13	2	control	control	PROPN
ajrhss-2035	13	3	.	.	PUNCT
ajrhss-2035	14	1	fraud	fraud	NOUN
ajrhss-2035	14	2	policy	policy	NOUN
ajrhss-2035	14	3	.	.	PUNCT
ajrhss-2035	15	1	rivers	river	NOUN
ajrhss-2035	15	2	state	state	PROPN
ajrhss-2035	15	3	.	.	PUNCT
ajrhss-2035	16	1	nigeria	nigeria	PROPN
ajrhss-2035	16	2	.	.	PUNCT
ajrhss-2035	17	1	introduction	introduction	NOUN
ajrhss-2035	17	2	it	it	PRON
ajrhss-2035	17	3	is	be	AUX
ajrhss-2035	17	4	notable	notable	ADJ
ajrhss-2035	17	5	to	to	PART
ajrhss-2035	17	6	say	say	VERB
ajrhss-2035	17	7	emphatically	emphatically	ADV
ajrhss-2035	17	8	that	that	SCONJ
ajrhss-2035	17	9	a	a	DET
ajrhss-2035	17	10	major	major	ADJ
ajrhss-2035	17	11	component	component	NOUN
ajrhss-2035	17	12	of	of	ADP
ajrhss-2035	17	13	the	the	DET
ajrhss-2035	17	14	economic	economic	ADJ
ajrhss-2035	17	15	structure	structure	NOUN
ajrhss-2035	17	16	of	of	ADP
ajrhss-2035	17	17	the	the	DET
ajrhss-2035	17	18	nigeria	nigeria	PROPN
ajrhss-2035	17	19	economy	economy	NOUN
ajrhss-2035	17	20	is	be	AUX
ajrhss-2035	17	21	the	the	DET
ajrhss-2035	17	22	public	public	ADJ
ajrhss-2035	17	23	sector	sector	NOUN
ajrhss-2035	17	24	which	which	PRON
ajrhss-2035	17	25	occupies	occupy	VERB
ajrhss-2035	17	26	over	over	ADP
ajrhss-2035	17	27	75	75	NUM
ajrhss-2035	17	28	%	%	NOUN
ajrhss-2035	17	29	of	of	ADP
ajrhss-2035	17	30	the	the	DET
ajrhss-2035	17	31	pic	pic	NOUN
ajrhss-2035	17	32	chart	chart	NOUN
ajrhss-2035	17	33	of	of	ADP
ajrhss-2035	17	34	the	the	DET
ajrhss-2035	17	35	total	total	ADJ
ajrhss-2035	17	36	economic	economic	ADJ
ajrhss-2035	17	37	structure	structure	NOUN
ajrhss-2035	17	38	.	.	PUNCT
ajrhss-2035	18	1	the	the	DET
ajrhss-2035	18	2	nigeria	nigeria	PROPN
ajrhss-2035	18	3	public	public	ADJ
ajrhss-2035	18	4	sector	sector	NOUN
ajrhss-2035	18	5	which	which	PRON
ajrhss-2035	18	6	is	be	AUX
ajrhss-2035	18	7	known	know	VERB
ajrhss-2035	18	8	as	as	ADP
ajrhss-2035	18	9	the	the	DET
ajrhss-2035	18	10	nigeria	nigeria	PROPN
ajrhss-2035	18	11	civil	civil	ADJ
ajrhss-2035	18	12	service	service	NOUN
ajrhss-2035	18	13	is	be	AUX
ajrhss-2035	18	14	a	a	DET
ajrhss-2035	18	15	major	major	ADJ
ajrhss-2035	18	16	employer	employer	NOUN
ajrhss-2035	18	17	of	of	ADP
ajrhss-2035	18	18	labour	labour	PROPN
ajrhss-2035	18	19	owned	own	VERB
ajrhss-2035	18	20	and	and	CCONJ
ajrhss-2035	18	21	managed	manage	VERB
ajrhss-2035	18	22	by	by	ADP
ajrhss-2035	18	23	the	the	DET
ajrhss-2035	18	24	govern	govern	ADJ
ajrhss-2035	18	25	ent	ent	NOUN
ajrhss-2035	18	26	not	not	PART
ajrhss-2035	18	27	for	for	ADP
ajrhss-2035	18	28	profit	profit	NOUN
ajrhss-2035	18	29	making	making	NOUN
ajrhss-2035	18	30	motive	motive	NOUN
ajrhss-2035	18	31	but	but	CCONJ
ajrhss-2035	18	32	as	as	ADP
ajrhss-2035	18	33	an	an	DET
ajrhss-2035	18	34	organized	organized	ADJ
ajrhss-2035	18	35	institution	institution	NOUN
ajrhss-2035	18	36	american	american	PROPN
ajrhss-2035	18	37	journal	journal	PROPN
ajrhss-2035	18	38	of	of	ADP
ajrhss-2035	18	39	research	research	NOUN
ajrhss-2035	18	40	in	in	ADP
ajrhss-2035	18	41	humanities	humanity	NOUN
ajrhss-2035	18	42	and	and	CCONJ
ajrhss-2035	18	43	social	social	ADJ
ajrhss-2035	18	44	sciences	science	NOUN
ajrhss-2035	18	45	volume	volume	NOUN
ajrhss-2035	18	46	8	8	NUM
ajrhss-2035	18	47	,	,	PUNCT
ajrhss-2035	18	48	jan	jan	PROPN
ajrhss-2035	18	49	.	.	PROPN
ajrhss-2035	18	50	,	,	PUNCT
ajrhss-2035	18	51	2023	2023	NUM
ajrhss-2035	18	52	p	p	NOUN
ajrhss-2035	18	53	a	a	DET
ajrhss-2035	18	54	g	g	NOUN
ajrhss-2035	18	55	e	e	NOUN
ajrhss-2035	18	56	|	|	NOUN
ajrhss-2035	18	57	88	88	NUM
ajrhss-2035	18	58	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2035	18	59	established	establish	VERB
ajrhss-2035	18	60	to	to	PART
ajrhss-2035	18	61	provide	provide	VERB
ajrhss-2035	18	62	services	service	NOUN
ajrhss-2035	18	63	and	and	CCONJ
ajrhss-2035	18	64	social	social	ADJ
ajrhss-2035	18	65	welfare	welfare	NOUN
ajrhss-2035	18	66	for	for	ADP
ajrhss-2035	18	67	its	its	PRON
ajrhss-2035	18	68	citizens	citizen	NOUN
ajrhss-2035	18	69	.	.	PUNCT
ajrhss-2035	19	1	the	the	DET
ajrhss-2035	19	2	nigeria	nigeria	PROPN
ajrhss-2035	19	3	public	public	ADJ
ajrhss-2035	19	4	sector	sector	NOUN
ajrhss-2035	19	5	is	be	AUX
ajrhss-2035	19	6	classified	classify	VERB
ajrhss-2035	19	7	into	into	ADP
ajrhss-2035	19	8	ministries	ministry	NOUN
ajrhss-2035	19	9	,	,	PUNCT
ajrhss-2035	19	10	departments	department	NOUN
ajrhss-2035	19	11	and	and	CCONJ
ajrhss-2035	19	12	agencies	agency	NOUN
ajrhss-2035	19	13	(	(	PUNCT
ajrhss-2035	19	14	mda	mda	PROPN
ajrhss-2035	19	15	’s	’s	ADV
ajrhss-2035	19	16	)	)	PUNCT
ajrhss-2035	19	17	which	which	PRON
ajrhss-2035	19	18	is	be	AUX
ajrhss-2035	19	19	set	set	VERB
ajrhss-2035	19	20	aside	aside	ADV
ajrhss-2035	19	21	to	to	PART
ajrhss-2035	19	22	carry	carry	VERB
ajrhss-2035	19	23	out	out	ADP
ajrhss-2035	19	24	specific	specific	ADJ
ajrhss-2035	19	25	functions	function	NOUN
ajrhss-2035	19	26	assigned	assign	VERB
ajrhss-2035	19	27	as	as	SCONJ
ajrhss-2035	19	28	contained	contain	VERB
ajrhss-2035	19	29	in	in	ADP
ajrhss-2035	19	30	the	the	DET
ajrhss-2035	19	31	policy	policy	NOUN
ajrhss-2035	19	32	document	document	NOUN
ajrhss-2035	19	33	of	of	ADP
ajrhss-2035	19	34	the	the	DET
ajrhss-2035	19	35	nation	nation	NOUN
ajrhss-2035	19	36	.	.	PUNCT
ajrhss-2035	20	1	these	these	DET
ajrhss-2035	20	2	ministries	ministry	NOUN
ajrhss-2035	20	3	,	,	PUNCT
ajrhss-2035	20	4	department	department	NOUN
ajrhss-2035	20	5	and	and	CCONJ
ajrhss-2035	20	6	agencies	agency	NOUN
ajrhss-2035	20	7	represent	represent	VERB
ajrhss-2035	20	8	the	the	DET
ajrhss-2035	20	9	government	government	NOUN
ajrhss-2035	20	10	and	and	CCONJ
ajrhss-2035	20	11	arc	arc	NOUN
ajrhss-2035	20	12	set	set	VERB
ajrhss-2035	20	13	aside	aside	ADV
ajrhss-2035	20	14	to	to	PART
ajrhss-2035	20	15	reach	reach	VERB
ajrhss-2035	20	16	the	the	DET
ajrhss-2035	20	17	grassroots	grassroot	NOUN
ajrhss-2035	20	18	of	of	ADP
ajrhss-2035	20	19	its	its	PRON
ajrhss-2035	20	20	citizens	citizen	NOUN
ajrhss-2035	20	21	at	at	ADP
ajrhss-2035	20	22	all	all	DET
ajrhss-2035	20	23	levels	level	NOUN
ajrhss-2035	20	24	.	.	PUNCT
ajrhss-2035	21	1	funds	fund	NOUN
ajrhss-2035	21	2	arc	arc	NOUN
ajrhss-2035	21	3	released	release	VERB
ajrhss-2035	21	4	at	at	ADP
ajrhss-2035	21	5	the	the	DET
ajrhss-2035	21	6	ministerial	ministerial	ADJ
ajrhss-2035	21	7	levels	level	NOUN
ajrhss-2035	21	8	for	for	ADP
ajrhss-2035	21	9	both	both	CCONJ
ajrhss-2035	21	10	capital	capital	NOUN
ajrhss-2035	21	11	and	and	CCONJ
ajrhss-2035	21	12	recurrent	recurrent	ADJ
ajrhss-2035	21	13	expenditure	expenditure	NOUN
ajrhss-2035	21	14	.	.	PUNCT
ajrhss-2035	22	1	however	however	ADV
ajrhss-2035	22	2	,	,	PUNCT
ajrhss-2035	22	3	there	there	PRON
ajrhss-2035	22	4	exist	exist	VERB
ajrhss-2035	22	5	a	a	DET
ajrhss-2035	22	6	system	system	NOUN
ajrhss-2035	22	7	of	of	ADP
ajrhss-2035	22	8	legal	legal	ADJ
ajrhss-2035	22	9	control	control	NOUN
ajrhss-2035	22	10	which	which	PRON
ajrhss-2035	22	11	requires	require	VERB
ajrhss-2035	22	12	government	government	NOUN
ajrhss-2035	22	13	ministries	ministry	NOUN
ajrhss-2035	22	14	,	,	PUNCT
ajrhss-2035	22	15	departments	department	NOUN
ajrhss-2035	22	16	and	and	CCONJ
ajrhss-2035	22	17	agencies	agency	NOUN
ajrhss-2035	22	18	to	to	PART
ajrhss-2035	22	19	give	give	VERB
ajrhss-2035	22	20	account	account	NOUN
ajrhss-2035	22	21	of	of	ADP
ajrhss-2035	22	22	its	its	PRON
ajrhss-2035	22	23	stewardship	stewardship	NOUN
ajrhss-2035	22	24	function	function	NOUN
ajrhss-2035	22	25	to	to	PART
ajrhss-2035	22	26	enable	enable	VERB
ajrhss-2035	22	27	the	the	DET
ajrhss-2035	22	28	government	government	NOUN
ajrhss-2035	22	29	and	and	CCONJ
ajrhss-2035	22	30	its	its	PRON
ajrhss-2035	22	31	citizens	citizen	NOUN
ajrhss-2035	22	32	conduc,,m	conduc,,m	NOUN
ajrhss-2035	22	33	nt	not	PART
ajrhss-2035	22	34	adequate	adequate	ADJ
ajrhss-2035	22	35	performance	performance	NOUN
ajrhss-2035	22	36	evaluation	evaluation	NOUN
ajrhss-2035	22	37	in	in	ADP
ajrhss-2035	22	38	terms	term	NOUN
ajrhss-2035	22	39	of	of	ADP
ajrhss-2035	22	40	public	public	ADJ
ajrhss-2035	22	41	funds	fund	NOUN
ajrhss-2035	22	42	entrusted	entrust	VERB
ajrhss-2035	22	43	on	on	ADP
ajrhss-2035	22	44	the	the	DET
ajrhss-2035	22	45	various	various	ADJ
ajrhss-2035	22	46	mda	mda	PROPN
ajrhss-2035	22	47	's	's	PART
ajrhss-2035	22	48	.	.	PUNCT
ajrhss-2035	23	1	this	this	DET
ajrhss-2035	23	2	process	process	NOUN
ajrhss-2035	23	3	ought	ought	AUX
ajrhss-2035	23	4	to	to	PART
ajrhss-2035	23	5	be	be	AUX
ajrhss-2035	23	6	a	a	DET
ajrhss-2035	23	7	system	system	NOUN
ajrhss-2035	23	8	of	of	ADP
ajrhss-2035	23	9	check	check	NOUN
ajrhss-2035	23	10	and	and	CCONJ
ajrhss-2035	23	11	balance	balance	NOUN
ajrhss-2035	23	12	to	to	PART
ajrhss-2035	23	13	eliminate	eliminate	VERB
ajrhss-2035	23	14	extra	extra	ADJ
ajrhss-2035	23	15	budgetary	budgetary	ADJ
ajrhss-2035	23	16	activities	activity	NOUN
ajrhss-2035	23	17	.	.	PUNCT
ajrhss-2035	24	1	in	in	ADP
ajrhss-2035	24	2	recent	recent	ADJ
ajrhss-2035	24	3	times	time	NOUN
ajrhss-2035	24	4	,	,	PUNCT
ajrhss-2035	24	5	the	the	DET
ajrhss-2035	24	6	nigeria	nigeria	PROPN
ajrhss-2035	24	7	public	public	ADJ
ajrhss-2035	24	8	sector	sector	NOUN
ajrhss-2035	24	9	has	have	AUX
ajrhss-2035	24	10	been	be	AUX
ajrhss-2035	24	11	characterized	characterize	VERB
ajrhss-2035	24	12	by	by	ADP
ajrhss-2035	24	13	high	high	ADJ
ajrhss-2035	24	14	incidence	incidence	NOUN
ajrhss-2035	24	15	of	of	ADP
ajrhss-2035	24	16	financial	financial	ADJ
ajrhss-2035	24	17	and	and	CCONJ
ajrhss-2035	24	18	nonfinancial	nonfinancial	ADJ
ajrhss-2035	24	19	crimes	crime	NOUN
ajrhss-2035	24	20	,	,	PUNCT
ajrhss-2035	24	21	fraud	fraud	NOUN
ajrhss-2035	24	22	and	and	CCONJ
ajrhss-2035	24	23	override	override	NOUN
ajrhss-2035	24	24	of	of	ADP
ajrhss-2035	24	25	internal	internal	ADJ
ajrhss-2035	24	26	control	control	NOUN
ajrhss-2035	24	27	system	system	NOUN
ajrhss-2035	24	28	.	.	PUNCT
ajrhss-2035	25	1	these	these	DET
ajrhss-2035	25	2	factors	factor	NOUN
ajrhss-2035	25	3	mentioned	mention	VERB
ajrhss-2035	25	4	above	above	ADV
ajrhss-2035	25	5	are	be	AUX
ajrhss-2035	25	6	orchestrated	orchestrate	VERB
ajrhss-2035	25	7	by	by	ADP
ajrhss-2035	25	8	public	public	ADJ
ajrhss-2035	25	9	sector	sector	NOUN
ajrhss-2035	25	10	employees	employee	NOUN
ajrhss-2035	25	11	which	which	PRON
ajrhss-2035	25	12	are	be	AUX
ajrhss-2035	25	13	the	the	DET
ajrhss-2035	25	14	key	key	ADJ
ajrhss-2035	25	15	players	player	NOUN
ajrhss-2035	25	16	in	in	ADP
ajrhss-2035	25	17	the	the	DET
ajrhss-2035	25	18	various	various	ADJ
ajrhss-2035	25	19	mda	mda	PROPN
ajrhss-2035	25	20	’s	’s	PART
ajrhss-2035	25	21	.	.	PUNCT
ajrhss-2035	26	1	these	these	DET
ajrhss-2035	26	2	employees	employee	NOUN
ajrhss-2035	26	3	are	be	AUX
ajrhss-2035	26	4	expected	expect	VERB
ajrhss-2035	26	5	to	to	PART
ajrhss-2035	26	6	run	run	VERB
ajrhss-2035	26	7	the	the	DET
ajrhss-2035	26	8	public	public	ADJ
ajrhss-2035	26	9	sector	sector	NOUN
ajrhss-2035	26	10	to	to	PART
ajrhss-2035	26	11	attain	attain	VERB
ajrhss-2035	26	12	government	government	NOUN
ajrhss-2035	26	13	stated	state	VERB
ajrhss-2035	26	14	objectives	objective	NOUN
ajrhss-2035	26	15	but	but	CCONJ
ajrhss-2035	26	16	rather	rather	ADV
ajrhss-2035	26	17	,	,	PUNCT
ajrhss-2035	26	18	there	there	PRON
ajrhss-2035	26	19	arise	arise	VERB
ajrhss-2035	26	20	conflict	conflict	NOUN
ajrhss-2035	26	21	of	of	ADP
ajrhss-2035	26	22	interest	interest	NOUN
ajrhss-2035	26	23	as	as	ADP
ajrhss-2035	26	24	government	government	NOUN
ajrhss-2035	26	25	employees	employee	NOUN
ajrhss-2035	26	26	arc	arc	VERB
ajrhss-2035	26	27	of	of	ADP
ajrhss-2035	26	28	the	the	DET
ajrhss-2035	26	29	practice	practice	NOUN
ajrhss-2035	26	30	of	of	ADP
ajrhss-2035	26	31	overriding	override	VERB
ajrhss-2035	26	32	control	control	NOUN
ajrhss-2035	26	33	for	for	ADP
ajrhss-2035	26	34	their	their	PRON
ajrhss-2035	26	35	selfish	selfish	ADJ
ajrhss-2035	26	36	financial	financial	ADJ
ajrhss-2035	26	37	advantages	advantage	NOUN
ajrhss-2035	26	38	.	.	PUNCT
ajrhss-2035	27	1	according	accord	VERB
ajrhss-2035	27	2	to	to	ADP
ajrhss-2035	27	3	nipion	nipion	NOUN
ajrhss-2035	27	4	(	(	PUNCT
ajrhss-2035	27	5	2013	2013	NUM
ajrhss-2035	27	6	)	)	PUNCT
ajrhss-2035	27	7	fraud	fraud	NOUN
ajrhss-2035	27	8	crumbles	crumble	VERB
ajrhss-2035	27	9	the	the	DET
ajrhss-2035	27	10	economy	economy	NOUN
ajrhss-2035	27	11	greatly	greatly	ADV
ajrhss-2035	27	12	and	and	CCONJ
ajrhss-2035	27	13	occurs	occur	VERB
ajrhss-2035	27	14	in	in	ADP
ajrhss-2035	27	15	several	several	ADJ
ajrhss-2035	27	16	forms	form	NOUN
ajrhss-2035	27	17	which	which	PRON
ajrhss-2035	27	18	includes	include	VERB
ajrhss-2035	27	19	:	:	PUNCT
ajrhss-2035	27	20	unemployment	unemployment	NOUN
ajrhss-2035	27	21	,	,	PUNCT
ajrhss-2035	27	22	inflation	inflation	NOUN
ajrhss-2035	27	23	,	,	PUNCT
ajrhss-2035	27	24	high	high	ADJ
ajrhss-2035	27	25	level	level	NOUN
ajrhss-2035	27	26	of	of	ADP
ajrhss-2035	27	27	crimes	crime	NOUN
ajrhss-2035	27	28	,	,	PUNCT
ajrhss-2035	27	29	reduction	reduction	NOUN
ajrhss-2035	27	30	in	in	ADP
ajrhss-2035	27	31	per	per	ADP
ajrhss-2035	27	32	capital	capital	NOUN
ajrhss-2035	27	33	income	income	NOUN
ajrhss-2035	27	34	etc	etc	X
ajrhss-2035	27	35	.	.	X
ajrhss-2035	28	1	according	accord	VERB
ajrhss-2035	28	2	to	to	ADP
ajrhss-2035	28	3	njauike	njauike	INTJ
ajrhss-2035	28	4	,	,	PUNCT
ajrhss-2035	28	5	dube	dube	PROPN
ajrhss-2035	28	6	and	and	CCONJ
ajrhss-2035	28	7	mashayanye	mashayanye	PROPN
ajrhss-2035	28	8	(	(	PUNCT
ajrhss-2035	28	9	2009	2009	NUM
ajrhss-2035	28	10	)	)	PUNCT
ajrhss-2035	28	11	are	be	AUX
ajrhss-2035	28	12	of	of	ADP
ajrhss-2035	28	13	the	the	DET
ajrhss-2035	28	14	opinion	opinion	NOUN
ajrhss-2035	28	15	that	that	SCONJ
ajrhss-2035	28	16	the	the	DET
ajrhss-2035	28	17	services	service	NOUN
ajrhss-2035	28	18	of	of	ADP
ajrhss-2035	28	19	a	a	DET
ajrhss-2035	28	20	forensic	forensic	ADJ
ajrhss-2035	28	21	accountant	accountant	NOUN
ajrhss-2035	28	22	be	be	AUX
ajrhss-2035	28	23	employed	employ	VERB
ajrhss-2035	28	24	to	to	PART
ajrhss-2035	28	25	investigate	investigate	VERB
ajrhss-2035	28	26	and	and	CCONJ
ajrhss-2035	28	27	prosecute	prosecute	VERB
ajrhss-2035	28	28	cases	case	NOUN
ajrhss-2035	28	29	of	of	ADP
ajrhss-2035	28	30	fraud	fraud	NOUN
ajrhss-2035	28	31	and	and	CCONJ
ajrhss-2035	28	32	other	other	ADJ
ajrhss-2035	28	33	related	relate	VERB
ajrhss-2035	28	34	fraudulent	fraudulent	ADJ
ajrhss-2035	28	35	practices	practice	NOUN
ajrhss-2035	28	36	.	.	PUNCT
ajrhss-2035	29	1	in	in	ADP
ajrhss-2035	29	2	the	the	DET
ajrhss-2035	29	3	opinion	opinion	NOUN
ajrhss-2035	29	4	of	of	ADP
ajrhss-2035	29	5	(	(	PUNCT
ajrhss-2035	29	6	onuorah	onuorah	PROPN
ajrhss-2035	29	7	and	and	CCONJ
ajrhss-2035	29	8	ebimobowei	ebimobowei	ADJ
ajrhss-2035	29	9	,	,	PUNCT
ajrhss-2035	29	10	2012	2012	NUM
ajrhss-2035	29	11	)	)	PUNCT
ajrhss-2035	29	12	forensic	forensic	ADJ
ajrhss-2035	29	13	accounting	accounting	NOUN
ajrhss-2035	29	14	should	should	AUX
ajrhss-2035	29	15	be	be	AUX
ajrhss-2035	29	16	adopted	adopt	VERB
ajrhss-2035	29	17	to	to	ADP
ajrhss-2035	29	18	an	an	DET
ajrhss-2035	29	19	organizational	organizational	ADJ
ajrhss-2035	29	20	internal	internal	ADJ
ajrhss-2035	29	21	control	control	NOUN
ajrhss-2035	29	22	system	system	NOUN
ajrhss-2035	29	23	.	.	PUNCT
ajrhss-2035	30	1	forensic	forensic	ADJ
ajrhss-2035	30	2	accounting	accounting	NOUN
ajrhss-2035	30	3	as	as	SCONJ
ajrhss-2035	30	4	coined	coin	VERB
ajrhss-2035	30	5	by	by	ADP
ajrhss-2035	30	6	peloubet	peloubet	NOUN
ajrhss-2035	30	7	is	be	AUX
ajrhss-2035	30	8	the	the	DET
ajrhss-2035	30	9	use	use	NOUN
ajrhss-2035	30	10	of	of	ADP
ajrhss-2035	30	11	accounting	accounting	NOUN
ajrhss-2035	30	12	knowledge	knowledge	NOUN
ajrhss-2035	30	13	and	and	CCONJ
ajrhss-2035	30	14	investigative	investigative	ADJ
ajrhss-2035	30	15	skills	skill	NOUN
ajrhss-2035	30	16	to	to	PART
ajrhss-2035	30	17	identify	identify	VERB
ajrhss-2035	30	18	and	and	CCONJ
ajrhss-2035	30	19	resolve	resolve	VERB
ajrhss-2035	30	20	legal	legal	ADJ
ajrhss-2035	30	21	issues	issue	NOUN
ajrhss-2035	30	22	.	.	PUNCT
ajrhss-2035	31	1	as	as	ADP
ajrhss-2035	31	2	a	a	DET
ajrhss-2035	31	3	specialization	specialization	NOUN
ajrhss-2035	31	4	that	that	PRON
ajrhss-2035	31	5	has	have	VERB
ajrhss-2035	31	6	to	to	PART
ajrhss-2035	31	7	do	do	VERB
ajrhss-2035	31	8	with	with	ADP
ajrhss-2035	31	9	provision	provision	NOUN
ajrhss-2035	31	10	of	of	ADP
ajrhss-2035	31	11	information	information	NOUN
ajrhss-2035	31	12	that	that	PRON
ajrhss-2035	31	13	is	be	AUX
ajrhss-2035	31	14	meant	mean	VERB
ajrhss-2035	31	15	to	to	PART
ajrhss-2035	31	16	be	be	AUX
ajrhss-2035	31	17	used	use	VERB
ajrhss-2035	31	18	as	as	ADP
ajrhss-2035	31	19	evidence	evidence	NOUN
ajrhss-2035	31	20	especially	especially	ADV
ajrhss-2035	31	21	for	for	ADP
ajrhss-2035	31	22	legal	legal	ADJ
ajrhss-2035	31	23	purpose	purpose	NOUN
ajrhss-2035	31	24	,	,	PUNCT
ajrhss-2035	31	25	is	be	AUX
ajrhss-2035	31	26	the	the	DET
ajrhss-2035	31	27	beginning	begin	VERB
ajrhss-2035	31	28	process	process	NOUN
ajrhss-2035	31	29	of	of	ADP
ajrhss-2035	31	30	a	a	DET
ajrhss-2035	31	31	concluded	conclude	VERB
ajrhss-2035	31	32	audit	audit	NOUN
ajrhss-2035	31	33	exercise	exercise	NOUN
ajrhss-2035	31	34	as	as	SCONJ
ajrhss-2035	31	35	forensic	forensic	ADJ
ajrhss-2035	31	36	accountant	accountant	NOUN
ajrhss-2035	31	37	conduct	conduct	VERB
ajrhss-2035	31	38	detailed	detailed	ADJ
ajrhss-2035	31	39	investigation	investigation	NOUN
ajrhss-2035	31	40	into	into	ADP
ajrhss-2035	31	41	incidence	incidence	NOUN
ajrhss-2035	31	42	of	of	ADP
ajrhss-2035	31	43	organizational	organizational	ADJ
ajrhss-2035	31	44	fraud	fraud	NOUN
ajrhss-2035	31	45	.	.	PUNCT
ajrhss-2035	32	1	forensic	forensic	ADJ
ajrhss-2035	32	2	accountant	accountant	NOUN
ajrhss-2035	32	3	does	do	AUX
ajrhss-2035	32	4	not	not	PART
ajrhss-2035	32	5	express	express	VERB
ajrhss-2035	32	6	an	an	DET
ajrhss-2035	32	7	opinion	opinion	NOUN
ajrhss-2035	32	8	unlike	unlike	ADP
ajrhss-2035	32	9	statutory	statutory	ADJ
ajrhss-2035	32	10	auditors	auditor	NOUN
ajrhss-2035	32	11	,	,	PUNCT
ajrhss-2035	32	12	nor	nor	CCONJ
ajrhss-2035	32	13	rely	rely	VERB
ajrhss-2035	32	14	on	on	ADP
ajrhss-2035	32	15	the	the	DET
ajrhss-2035	32	16	designed	design	VERB
ajrhss-2035	32	17	organizational	organizational	ADJ
ajrhss-2035	32	18	internal	internal	ADJ
ajrhss-2035	32	19	control	control	NOUN
ajrhss-2035	32	20	system	system	NOUN
ajrhss-2035	32	21	rather	rather	ADV
ajrhss-2035	32	22	,	,	PUNCT
ajrhss-2035	32	23	he	he	PRON
ajrhss-2035	32	24	conducts	conduct	VERB
ajrhss-2035	32	25	extensive	extensive	ADJ
ajrhss-2035	32	26	investigation	investigation	NOUN
ajrhss-2035	32	27	to	to	PART
ajrhss-2035	32	28	obtain	obtain	VERB
ajrhss-2035	32	29	needed	needed	ADJ
ajrhss-2035	32	30	fact	fact	NOUN
ajrhss-2035	32	31	.	.	PUNCT
ajrhss-2035	33	1	forensic	forensic	ADJ
ajrhss-2035	33	2	accounting	accounting	NOUN
ajrhss-2035	33	3	skills	skill	NOUN
ajrhss-2035	33	4	is	be	AUX
ajrhss-2035	33	5	thus	thus	ADV
ajrhss-2035	33	6	needed	need	VERB
ajrhss-2035	33	7	to	to	PART
ajrhss-2035	33	8	eliminate	eliminate	VERB
ajrhss-2035	33	9	fraudulent	fraudulent	ADJ
ajrhss-2035	33	10	employees	employee	NOUN
ajrhss-2035	33	11	in	in	ADP
ajrhss-2035	33	12	the	the	DET
ajrhss-2035	33	13	public	public	ADJ
ajrhss-2035	33	14	sector	sector	NOUN
ajrhss-2035	33	15	as	as	ADV
ajrhss-2035	33	16	well	well	ADV
ajrhss-2035	33	17	as	as	ADP
ajrhss-2035	33	18	control	control	VERB
ajrhss-2035	33	19	public	public	ADJ
ajrhss-2035	33	20	sector	sector	NOUN
ajrhss-2035	33	21	fraud	fraud	NOUN
ajrhss-2035	33	22	.	.	PUNCT
ajrhss-2035	34	1	it	it	PRON
ajrhss-2035	34	2	is	be	AUX
ajrhss-2035	34	3	laudable	laudable	ADJ
ajrhss-2035	34	4	to	to	PART
ajrhss-2035	34	5	be	be	AUX
ajrhss-2035	34	6	enlightened	enlighten	VERB
ajrhss-2035	34	7	that	that	SCONJ
ajrhss-2035	34	8	the	the	DET
ajrhss-2035	34	9	services	service	NOUN
ajrhss-2035	34	10	of	of	ADP
ajrhss-2035	34	11	a	a	DET
ajrhss-2035	34	12	forensic	forensic	ADJ
ajrhss-2035	34	13	accountant	accountant	NOUN
ajrhss-2035	34	14	should	should	AUX
ajrhss-2035	34	15	be	be	AUX
ajrhss-2035	34	16	engaged	engage	VERB
ajrhss-2035	34	17	and	and	CCONJ
ajrhss-2035	34	18	a	a	DET
ajrhss-2035	34	19	separate	separate	ADJ
ajrhss-2035	34	20	department	department	NOUN
ajrhss-2035	34	21	established	establish	VERB
ajrhss-2035	34	22	for	for	ADP
ajrhss-2035	34	23	forensic	forensic	ADJ
ajrhss-2035	34	24	accounting	accounting	NOUN
ajrhss-2035	34	25	in	in	ADP
ajrhss-2035	34	26	the	the	DET
ajrhss-2035	34	27	public	public	ADJ
ajrhss-2035	34	28	sector	sector	NOUN
ajrhss-2035	34	29	to	to	PART
ajrhss-2035	34	30	control	control	VERB
ajrhss-2035	34	31	fraud	fraud	NOUN
ajrhss-2035	34	32	.	.	PUNCT
ajrhss-2035	35	1	objectives	objective	NOUN
ajrhss-2035	35	2	of	of	ADP
ajrhss-2035	35	3	the	the	DET
ajrhss-2035	35	4	study	study	NOUN
ajrhss-2035	35	5	the	the	DET
ajrhss-2035	35	6	aim	aim	NOUN
ajrhss-2035	35	7	of	of	ADP
ajrhss-2035	35	8	the	the	DET
ajrhss-2035	35	9	study	study	NOUN
ajrhss-2035	35	10	is	be	AUX
ajrhss-2035	35	11	to	to	PART
ajrhss-2035	35	12	investigate	investigate	VERB
ajrhss-2035	35	13	the	the	DET
ajrhss-2035	35	14	effect	effect	NOUN
ajrhss-2035	35	15	of	of	ADP
ajrhss-2035	35	16	forensic	forensic	ADJ
ajrhss-2035	35	17	accounting	accounting	NOUN
ajrhss-2035	35	18	on	on	ADP
ajrhss-2035	35	19	fraud	fraud	NOUN
ajrhss-2035	35	20	control	control	NOUN
ajrhss-2035	35	21	in	in	ADP
ajrhss-2035	35	22	public	public	ADJ
ajrhss-2035	35	23	sector	sector	NOUN
ajrhss-2035	35	24	ministries	ministry	NOUN
ajrhss-2035	35	25	in	in	ADP
ajrhss-2035	35	26	rivers	river	NOUN
ajrhss-2035	35	27	state	state	NOUN
ajrhss-2035	35	28	.	.	PUNCT
ajrhss-2035	36	1	specifically	specifically	ADV
ajrhss-2035	36	2	,	,	PUNCT
ajrhss-2035	36	3	this	this	DET
ajrhss-2035	36	4	study	study	NOUN
ajrhss-2035	36	5	aims	aim	VERB
ajrhss-2035	36	6	to	to	PART
ajrhss-2035	36	7	achieve	achieve	VERB
ajrhss-2035	36	8	the	the	DET
ajrhss-2035	36	9	following	following	ADJ
ajrhss-2035	36	10	objectives	objective	NOUN
ajrhss-2035	36	11	;	;	PUNCT
ajrhss-2035	36	12	to	to	PART
ajrhss-2035	36	13	:	:	PUNCT
ajrhss-2035	36	14	examine	examine	VERB
ajrhss-2035	36	15	what	what	DET
ajrhss-2035	36	16	effect	effect	NOUN
ajrhss-2035	36	17	investigative	investigative	ADJ
ajrhss-2035	36	18	accounting	accounting	NOUN
ajrhss-2035	36	19	has	have	VERB
ajrhss-2035	36	20	on	on	ADP
ajrhss-2035	36	21	internal	internal	ADJ
ajrhss-2035	36	22	control	control	NOUN
ajrhss-2035	36	23	.	.	PUNCT
ajrhss-2035	37	1	examine	examine	VERB
ajrhss-2035	37	2	how	how	SCONJ
ajrhss-2035	37	3	investigative	investigative	ADJ
ajrhss-2035	37	4	accounting	accounting	NOUN
ajrhss-2035	37	5	affects	affect	VERB
ajrhss-2035	37	6	fraud	fraud	NOUN
ajrhss-2035	37	7	policy	policy	NOUN
ajrhss-2035	37	8	.	.	PUNCT
ajrhss-2035	38	1	research	research	NOUN
ajrhss-2035	38	2	questions	question	NOUN
ajrhss-2035	38	3	based	base	VERB
ajrhss-2035	38	4	on	on	ADP
ajrhss-2035	38	5	the	the	DET
ajrhss-2035	38	6	specific	specific	ADJ
ajrhss-2035	38	7	objectives	objective	NOUN
ajrhss-2035	38	8	,	,	PUNCT
ajrhss-2035	38	9	the	the	DET
ajrhss-2035	38	10	following	follow	VERB
ajrhss-2035	38	11	research	research	NOUN
ajrhss-2035	38	12	questions	question	NOUN
ajrhss-2035	38	13	are	be	AUX
ajrhss-2035	38	14	addressed	address	VERB
ajrhss-2035	38	15	:	:	PUNCT
ajrhss-2035	38	16	to	to	PART
ajrhss-2035	38	17	;	;	PUNCT
ajrhss-2035	38	18	what	what	PRON
ajrhss-2035	38	19	is	be	AUX
ajrhss-2035	38	20	the	the	DET
ajrhss-2035	38	21	effect	effect	NOUN
ajrhss-2035	38	22	of	of	ADP
ajrhss-2035	38	23	investigative	investigative	ADJ
ajrhss-2035	38	24	accounting	accounting	NOUN
ajrhss-2035	38	25	on	on	ADP
ajrhss-2035	38	26	internal	internal	ADJ
ajrhss-2035	38	27	control	control	NOUN
ajrhss-2035	38	28	?	?	PUNCT
ajrhss-2035	39	1	flow	flow	VERB
ajrhss-2035	39	2	investigative	investigative	ADJ
ajrhss-2035	39	3	accounting	accounting	NOUN
ajrhss-2035	39	4	does	do	AUX
ajrhss-2035	39	5	affects	affect	VERB
ajrhss-2035	39	6	fraud	fraud	NOUN
ajrhss-2035	39	7	policy	policy	NOUN
ajrhss-2035	39	8	?	?	PUNCT
ajrhss-2035	40	1	american	american	ADJ
ajrhss-2035	40	2	journal	journal	PROPN
ajrhss-2035	40	3	of	of	ADP
ajrhss-2035	40	4	research	research	NOUN
ajrhss-2035	40	5	in	in	ADP
ajrhss-2035	40	6	humanities	humanity	NOUN
ajrhss-2035	40	7	and	and	CCONJ
ajrhss-2035	40	8	social	social	ADJ
ajrhss-2035	40	9	sciences	science	NOUN
ajrhss-2035	40	10	volume	volume	NOUN
ajrhss-2035	40	11	8	8	NUM
ajrhss-2035	40	12	,	,	PUNCT
ajrhss-2035	40	13	jan	jan	PROPN
ajrhss-2035	40	14	.	.	PROPN
ajrhss-2035	40	15	,	,	PUNCT
ajrhss-2035	40	16	2023	2023	NUM
ajrhss-2035	40	17	p	p	NOUN
ajrhss-2035	40	18	a	a	DET
ajrhss-2035	40	19	g	g	NOUN
ajrhss-2035	40	20	e	e	PROPN
ajrhss-2035	40	21	|	|	ADV
ajrhss-2035	40	22	89	89	NUM
ajrhss-2035	40	23	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2035	40	24	research	research	NOUN
ajrhss-2035	40	25	hypotheses	hypothesis	NOUN
ajrhss-2035	40	26	to	to	PART
ajrhss-2035	40	27	be	be	AUX
ajrhss-2035	40	28	tested	test	VERB
ajrhss-2035	40	29	the	the	DET
ajrhss-2035	40	30	following	following	ADJ
ajrhss-2035	40	31	null	null	ADJ
ajrhss-2035	40	32	hypotheses	hypothesis	NOUN
ajrhss-2035	40	33	are	be	AUX
ajrhss-2035	40	34	tested	test	VERB
ajrhss-2035	40	35	in	in	ADP
ajrhss-2035	40	36	this	this	DET
ajrhss-2035	40	37	study	study	NOUN
ajrhss-2035	40	38	:	:	PUNCT
ajrhss-2035	40	39	h01	h01	NOUN
ajrhss-2035	40	40	:	:	PUNCT
ajrhss-2035	40	41	investigative	investigative	ADJ
ajrhss-2035	40	42	accounting	accounting	NOUN
ajrhss-2035	40	43	does	do	AUX
ajrhss-2035	40	44	not	not	PART
ajrhss-2035	40	45	significantly	significantly	ADV
ajrhss-2035	40	46	affect	affect	VERB
ajrhss-2035	40	47	internal	internal	ADJ
ajrhss-2035	40	48	control	control	NOUN
ajrhss-2035	40	49	.	.	PUNCT
ajrhss-2035	41	1	h02	h02	NOUN
ajrhss-2035	41	2	:	:	PUNCT
ajrhss-2035	41	3	investigative	investigative	ADJ
ajrhss-2035	41	4	accounting	accounting	NOUN
ajrhss-2035	41	5	docs	doc	NOUN
ajrhss-2035	41	6	not	not	PART
ajrhss-2035	41	7	significantly	significantly	ADV
ajrhss-2035	41	8	affect	affect	VERB
ajrhss-2035	41	9	fraud	fraud	NOUN
ajrhss-2035	41	10	policy	policy	NOUN
ajrhss-2035	41	11	.	.	PUNCT
ajrhss-2035	42	1	scope	scope	NOUN
ajrhss-2035	42	2	of	of	ADP
ajrhss-2035	42	3	the	the	DET
ajrhss-2035	42	4	study	study	NOUN
ajrhss-2035	42	5	the	the	DET
ajrhss-2035	42	6	conceptual	conceptual	ADJ
ajrhss-2035	42	7	scope	scope	NOUN
ajrhss-2035	42	8	of	of	ADP
ajrhss-2035	42	9	the	the	DET
ajrhss-2035	42	10	study	study	NOUN
ajrhss-2035	42	11	is	be	AUX
ajrhss-2035	42	12	based	base	VERB
ajrhss-2035	42	13	on	on	ADP
ajrhss-2035	42	14	accessing	access	VERB
ajrhss-2035	42	15	the	the	DET
ajrhss-2035	42	16	effect	effect	NOUN
ajrhss-2035	42	17	of	of	ADP
ajrhss-2035	42	18	forensic	forensic	ADJ
ajrhss-2035	42	19	accounting	accounting	NOUN
ajrhss-2035	42	20	on	on	ADP
ajrhss-2035	42	21	fraud	fraud	NOUN
ajrhss-2035	42	22	control	control	NOUN
ajrhss-2035	42	23	with	with	ADP
ajrhss-2035	42	24	the	the	DET
ajrhss-2035	42	25	use	use	NOUN
ajrhss-2035	42	26	of	of	ADP
ajrhss-2035	42	27	investigative	investigative	ADJ
ajrhss-2035	42	28	accounting	accounting	NOUN
ajrhss-2035	42	29	and	and	CCONJ
ajrhss-2035	42	30	litigation	litigation	NOUN
ajrhss-2035	42	31	support	support	NOUN
ajrhss-2035	42	32	services	service	NOUN
ajrhss-2035	42	33	in	in	ADP
ajrhss-2035	42	34	alignment	alignment	NOUN
ajrhss-2035	42	35	with	with	ADP
ajrhss-2035	42	36	fraud	fraud	NOUN
ajrhss-2035	42	37	policy	policy	NOUN
ajrhss-2035	42	38	and	and	CCONJ
ajrhss-2035	42	39	internal	internal	ADJ
ajrhss-2035	42	40	control	control	NOUN
ajrhss-2035	42	41	system	system	NOUN
ajrhss-2035	42	42	established	establish	VERB
ajrhss-2035	42	43	in	in	ADP
ajrhss-2035	42	44	the	the	DET
ajrhss-2035	42	45	public	public	ADJ
ajrhss-2035	42	46	sector	sector	NOUN
ajrhss-2035	42	47	.	.	PUNCT
ajrhss-2035	43	1	the	the	DET
ajrhss-2035	43	2	geographical	geographical	ADJ
ajrhss-2035	43	3	scopes	scope	NOUN
ajrhss-2035	43	4	of	of	ADP
ajrhss-2035	43	5	the	the	DET
ajrhss-2035	43	6	study	study	NOUN
ajrhss-2035	43	7	are	be	AUX
ajrhss-2035	43	8	public	public	ADJ
ajrhss-2035	43	9	sector	sector	NOUN
ajrhss-2035	43	10	ministries	ministry	NOUN
ajrhss-2035	43	11	in	in	ADP
ajrhss-2035	43	12	rivers	river	NOUN
ajrhss-2035	43	13	stale	stale	ADJ
ajrhss-2035	43	14	.	.	PUNCT
ajrhss-2035	44	1	.the	.the	PRON
ajrhss-2035	44	2	state	state	NOUN
ajrhss-2035	44	3	ministries	ministry	NOUN
ajrhss-2035	44	4	are	be	AUX
ajrhss-2035	44	5	selected	select	VERB
ajrhss-2035	44	6	as	as	ADP
ajrhss-2035	44	7	appropriate	appropriate	ADJ
ajrhss-2035	44	8	for	for	ADP
ajrhss-2035	44	9	the	the	DET
ajrhss-2035	44	10	study	study	NOUN
ajrhss-2035	44	11	as	as	ADP
ajrhss-2035	44	12	a	a	DET
ajrhss-2035	44	13	result	result	NOUN
ajrhss-2035	44	14	of	of	ADP
ajrhss-2035	44	15	their	their	PRON
ajrhss-2035	44	16	record	record	NOUN
ajrhss-2035	44	17	on	on	ADP
ajrhss-2035	44	18	adherence	adherence	NOUN
ajrhss-2035	44	19	to	to	ADP
ajrhss-2035	44	20	financial	financial	ADJ
ajrhss-2035	44	21	regulation	regulation	NOUN
ajrhss-2035	44	22	,	,	PUNCT
ajrhss-2035	44	23	accounting	accounting	NOUN
ajrhss-2035	44	24	policies	policy	NOUN
ajrhss-2035	44	25	and	and	CCONJ
ajrhss-2035	44	26	procedures	procedure	NOUN
ajrhss-2035	44	27	.	.	PUNCT
ajrhss-2035	45	1	review	review	NOUN
ajrhss-2035	45	2	of	of	ADP
ajrhss-2035	45	3	literature	literature	PROPN
ajrhss-2035	45	4	theoretical	theoretical	ADJ
ajrhss-2035	45	5	framework	framework	NOUN
ajrhss-2035	45	6	white	white	PROPN
ajrhss-2035	45	7	collar	collar	PROPN
ajrhss-2035	45	8	crime	crime	NOUN
ajrhss-2035	45	9	theory	theory	NOUN
ajrhss-2035	45	10	in	in	ADP
ajrhss-2035	45	11	the	the	DET
ajrhss-2035	45	12	work	work	NOUN
ajrhss-2035	45	13	of	of	ADP
ajrhss-2035	45	14	sutherland	sutherland	PROPN
ajrhss-2035	45	15	,	,	PUNCT
ajrhss-2035	45	16	white	white	ADJ
ajrhss-2035	45	17	collar	collar	NOUN
ajrhss-2035	45	18	crime	crime	NOUN
ajrhss-2035	45	19	can	can	AUX
ajrhss-2035	45	20	be	be	AUX
ajrhss-2035	45	21	traced	trace	VERB
ajrhss-2035	45	22	back	back	ADV
ajrhss-2035	45	23	to	to	ADP
ajrhss-2035	45	24	1939	1939	NUM
ajrhss-2035	45	25	.	.	PUNCT
ajrhss-2035	46	1	sutherland	sutherland	PROPN
ajrhss-2035	46	2	(	(	PUNCT
ajrhss-2035	46	3	1949	1949	NUM
ajrhss-2035	46	4	)	)	PUNCT
ajrhss-2035	46	5	as	as	SCONJ
ajrhss-2035	46	6	cited	cite	VERB
ajrhss-2035	46	7	in	in	ADP
ajrhss-2035	46	8	michael	michael	PROPN
ajrhss-2035	46	9	(	(	PUNCT
ajrhss-2035	46	10	2004	2004	NUM
ajrhss-2035	46	11	)	)	PUNCT
ajrhss-2035	46	12	happened	happen	VERB
ajrhss-2035	46	13	to	to	PART
ajrhss-2035	46	14	be	be	AUX
ajrhss-2035	46	15	the	the	DET
ajrhss-2035	46	16	first	first	ADJ
ajrhss-2035	46	17	to	to	PART
ajrhss-2035	46	18	formulate	formulate	VERB
ajrhss-2035	46	19	the	the	DET
ajrhss-2035	46	20	term	term	NOUN
ajrhss-2035	46	21	.	.	PUNCT
ajrhss-2035	47	1	sutherland	sutherland	PROPN
ajrhss-2035	47	2	originally	originally	ADV
ajrhss-2035	47	3	stated	state	VERB
ajrhss-2035	47	4	in	in	ADP
ajrhss-2035	47	5	his	his	PRON
ajrhss-2035	47	6	theory	theory	NOUN
ajrhss-2035	47	7	in	in	ADP
ajrhss-2035	47	8	an	an	DET
ajrhss-2035	47	9	address	address	NOUN
ajrhss-2035	47	10	to	to	ADP
ajrhss-2035	47	11	the	the	DET
ajrhss-2035	47	12	american	american	ADJ
ajrhss-2035	47	13	sociological	sociological	ADJ
ajrhss-2035	47	14	society	society	NOUN
ajrhss-2035	47	15	in	in	ADP
ajrhss-2035	47	16	an	an	DET
ajrhss-2035	47	17	attempt	attempt	NOUN
ajrhss-2035	47	18	to	to	PART
ajrhss-2035	47	19	study	study	VERB
ajrhss-2035	47	20	two	two	NUM
ajrhss-2035	47	21	fields	field	NOUN
ajrhss-2035	47	22	,	,	PUNCT
ajrhss-2035	47	23	crime	crime	NOUN
ajrhss-2035	47	24	and	and	CCONJ
ajrhss-2035	47	25	high	high	ADJ
ajrhss-2035	47	26	society	society	NOUN
ajrhss-2035	47	27	which	which	PRON
ajrhss-2035	47	28	had	have	VERB
ajrhss-2035	47	29	no	no	DET
ajrhss-2035	47	30	previous	previous	ADJ
ajrhss-2035	47	31	empirical	empirical	ADJ
ajrhss-2035	47	32	correlation	correlation	NOUN
ajrhss-2035	47	33	.	.	PUNCT
ajrhss-2035	48	1	11c	11c	NOUN
ajrhss-2035	48	2	explained	explain	VERB
ajrhss-2035	48	3	his	his	PRON
ajrhss-2035	48	4	idea	idea	NOUN
ajrhss-2035	48	5	as	as	ADP
ajrhss-2035	48	6	crime	crime	NOUN
ajrhss-2035	48	7	committed	commit	VERB
ajrhss-2035	48	8	by	by	ADP
ajrhss-2035	48	9	a	a	DET
ajrhss-2035	48	10	person	person	NOUN
ajrhss-2035	48	11	respectable	respectable	ADJ
ajrhss-2035	48	12	and	and	CCONJ
ajrhss-2035	48	13	of	of	ADP
ajrhss-2035	48	14	high	high	ADJ
ajrhss-2035	48	15	social	social	ADJ
ajrhss-2035	48	16	status	status	NOUN
ajrhss-2035	48	17	in	in	ADP
ajrhss-2035	48	18	the	the	DET
ajrhss-2035	48	19	course	course	NOUN
ajrhss-2035	48	20	of	of	ADP
ajrhss-2035	48	21	his	his	PRON
ajrhss-2035	48	22	occupation	occupation	NOUN
ajrhss-2035	48	23	.	.	PUNCT
ajrhss-2035	49	1	he	he	PRON
ajrhss-2035	49	2	noted	note	VERB
ajrhss-2035	49	3	that	that	SCONJ
ajrhss-2035	49	4	in	in	ADP
ajrhss-2035	49	5	his	his	PRON
ajrhss-2035	49	6	time	time	NOUN
ajrhss-2035	49	7	,	,	PUNCT
ajrhss-2035	49	8	less	less	ADJ
ajrhss-2035	49	9	than	than	ADP
ajrhss-2035	49	10	two	two	NUM
ajrhss-2035	49	11	percent	percent	NOUN
ajrhss-2035	49	12	of	of	ADP
ajrhss-2035	49	13	the	the	DET
ajrhss-2035	49	14	persons	person	NOUN
ajrhss-2035	49	15	committed	commit	VERB
ajrhss-2035	49	16	to	to	ADP
ajrhss-2035	49	17	prison	prison	NOUN
ajrhss-2035	49	18	in	in	ADP
ajrhss-2035	49	19	a	a	DET
ajrhss-2035	49	20	year	year	NOUN
ajrhss-2035	49	21	belong	belong	VERB
ajrhss-2035	49	22	to	to	ADP
ajrhss-2035	49	23	the	the	DET
ajrhss-2035	49	24	upper	upper	ADJ
ajrhss-2035	49	25	class	class	NOUN
ajrhss-2035	49	26	.	.	PUNCT
ajrhss-2035	50	1	his	his	PRON
ajrhss-2035	50	2	goal	goal	NOUN
ajrhss-2035	50	3	was	be	AUX
ajrhss-2035	50	4	to	to	PART
ajrhss-2035	50	5	prove	prove	VERB
ajrhss-2035	50	6	a	a	DET
ajrhss-2035	50	7	relation	relation	NOUN
ajrhss-2035	50	8	between	between	ADP
ajrhss-2035	50	9	money	money	NOUN
ajrhss-2035	50	10	and	and	CCONJ
ajrhss-2035	50	11	social	social	ADJ
ajrhss-2035	50	12	status	status	NOUN
ajrhss-2035	50	13	and	and	CCONJ
ajrhss-2035	50	14	the	the	DET
ajrhss-2035	50	15	likelihood	likelihood	NOUN
ajrhss-2035	50	16	of	of	ADP
ajrhss-2035	50	17	going	go	VERB
ajrhss-2035	50	18	to	to	ADP
ajrhss-2035	50	19	jail	jail	NOUN
ajrhss-2035	50	20	for	for	ADP
ajrhss-2035	50	21	a	a	DET
ajrhss-2035	50	22	while	while	NOUN
ajrhss-2035	50	23	collar	collar	NOUN
ajrhss-2035	50	24	crime	crime	NOUN
ajrhss-2035	50	25	.	.	PUNCT
ajrhss-2035	51	1	compared	compare	VERB
ajrhss-2035	51	2	to	to	ADP
ajrhss-2035	51	3	more	more	ADV
ajrhss-2035	51	4	visible	visible	ADJ
ajrhss-2035	51	5	typical	typical	ADJ
ajrhss-2035	51	6	crimes	crime	NOUN
ajrhss-2035	51	7	,	,	PUNCT
ajrhss-2035	51	8	although	although	SCONJ
ajrhss-2035	51	9	,	,	PUNCT
ajrhss-2035	51	10	the	the	DET
ajrhss-2035	51	11	percentage	percentage	NOUN
ajrhss-2035	51	12	is	be	AUX
ajrhss-2035	51	13	a	a	DET
ajrhss-2035	51	14	bit	bit	NOUN
ajrhss-2035	51	15	higher	high	ADJ
ajrhss-2035	51	16	today	today	NOUN
ajrhss-2035	51	17	.	.	PUNCT
ajrhss-2035	52	1	hence	hence	ADV
ajrhss-2035	52	2	,	,	PUNCT
ajrhss-2035	52	3	because	because	SCONJ
ajrhss-2035	52	4	of	of	ADP
ajrhss-2035	52	5	the	the	DET
ajrhss-2035	52	6	status	status	NOUN
ajrhss-2035	52	7	of	of	ADP
ajrhss-2035	52	8	those	those	PRON
ajrhss-2035	52	9	who	who	PRON
ajrhss-2035	52	10	engaged	engage	VERB
ajrhss-2035	52	11	in	in	ADP
ajrhss-2035	52	12	these	these	DET
ajrhss-2035	52	13	atrocities	atrocity	NOUN
ajrhss-2035	52	14	,	,	PUNCT
ajrhss-2035	52	15	the	the	DET
ajrhss-2035	52	16	service	service	NOUN
ajrhss-2035	52	17	ol'a	ol'a	PRON
ajrhss-2035	52	18	trained	train	VERB
ajrhss-2035	52	19	and	and	CCONJ
ajrhss-2035	52	20	experienced	experienced	ADJ
ajrhss-2035	52	21	investigator	investigator	NOUN
ajrhss-2035	52	22	like	like	ADP
ajrhss-2035	52	23	the	the	DET
ajrhss-2035	52	24	forensic	forensic	ADJ
ajrhss-2035	52	25	accountant	accountant	NOUN
ajrhss-2035	52	26	is	be	AUX
ajrhss-2035	52	27	required	require	VERB
ajrhss-2035	52	28	to	to	PART
ajrhss-2035	52	29	forestall	forestall	VERB
ajrhss-2035	52	30	the	the	DET
ajrhss-2035	52	31	occurrence	occurrence	NOUN
ajrhss-2035	52	32	of	of	ADP
ajrhss-2035	52	33	such	such	ADJ
ajrhss-2035	52	34	fraud	fraud	NOUN
ajrhss-2035	52	35	.	.	PUNCT
ajrhss-2035	53	1	public	public	ADJ
ajrhss-2035	53	2	sector	sector	NOUN
ajrhss-2035	53	3	according	accord	VERB
ajrhss-2035	53	4	to	to	ADP
ajrhss-2035	53	5	adams	adams	PROPN
ajrhss-2035	53	6	(	(	PUNCT
ajrhss-2035	53	7	2014	2014	NUM
ajrhss-2035	53	8	)	)	PUNCT
ajrhss-2035	53	9	,	,	PUNCT
ajrhss-2035	53	10	are	be	AUX
ajrhss-2035	53	11	all	all	PRON
ajrhss-2035	53	12	organizations	organization	NOUN
ajrhss-2035	53	13	that	that	PRON
ajrhss-2035	53	14	are	be	AUX
ajrhss-2035	53	15	not	not	PART
ajrhss-2035	53	16	privately	privately	ADV
ajrhss-2035	53	17	established	establish	VERB
ajrhss-2035	53	18	or	or	CCONJ
ajrhss-2035	53	19	operated	operate	VERB
ajrhss-2035	53	20	but	but	CCONJ
ajrhss-2035	53	21	arc	arc	NOUN
ajrhss-2035	53	22	ownbd	ownbd	PROPN
ajrhss-2035	53	23	,	,	PUNCT
ajrhss-2035	53	24	run	run	VERB
ajrhss-2035	53	25	and	and	CCONJ
ajrhss-2035	53	26	financed	finance	VERB
ajrhss-2035	53	27	by	by	ADP
ajrhss-2035	53	28	the	the	DET
ajrhss-2035	53	29	government	government	NOUN
ajrhss-2035	53	30	on	on	ADP
ajrhss-2035	53	31	behalf	behalf	NOUN
ajrhss-2035	53	32	of	of	ADP
ajrhss-2035	53	33	the	the	DET
ajrhss-2035	53	34	public	public	NOUN
ajrhss-2035	53	35	.	.	PUNCT
ajrhss-2035	54	1	this	this	PRON
ajrhss-2035	54	2	means	mean	VERB
ajrhss-2035	54	3	that	that	SCONJ
ajrhss-2035	54	4	all	all	DET
ajrhss-2035	54	5	the	the	DET
ajrhss-2035	54	6	activities	activity	NOUN
ajrhss-2035	54	7	of	of	ADP
ajrhss-2035	54	8	public	public	ADJ
ajrhss-2035	54	9	sectors	sector	NOUN
ajrhss-2035	54	10	are	be	AUX
ajrhss-2035	54	11	governed	govern	VERB
ajrhss-2035	54	12	by	by	ADP
ajrhss-2035	54	13	government	government	NOUN
ajrhss-2035	54	14	's	's	PART
ajrhss-2035	54	15	laws	law	NOUN
ajrhss-2035	54	16	.	.	PUNCT
ajrhss-2035	55	1	adams	adams	PROPN
ajrhss-2035	55	2	(	(	PUNCT
ajrhss-2035	55	3	2014	2014	NUM
ajrhss-2035	55	4	)	)	PUNCT
ajrhss-2035	55	5	lists	list	VERB
ajrhss-2035	55	6	out	out	ADP
ajrhss-2035	55	7	regulatory	regulatory	ADJ
ajrhss-2035	55	8	framework	framework	NOUN
ajrhss-2035	55	9	of	of	ADP
ajrhss-2035	55	10	public	public	ADJ
ajrhss-2035	55	11	sector	sector	NOUN
ajrhss-2035	55	12	which	which	PRON
ajrhss-2035	55	13	includes	include	VERB
ajrhss-2035	55	14	the	the	DET
ajrhss-2035	55	15	constitution	constitution	NOUN
ajrhss-2035	55	16	of	of	ADP
ajrhss-2035	55	17	the	the	DET
ajrhss-2035	55	18	federal	federal	PROPN
ajrhss-2035	55	19	republic	republic	PROPN
ajrhss-2035	55	20	of	of	ADP
ajrhss-2035	55	21	nigeria	nigeria	PROPN
ajrhss-2035	55	22	,	,	PUNCT
ajrhss-2035	55	23	the	the	DET
ajrhss-2035	55	24	1979	1979	NUM
ajrhss-2035	55	25	as	as	ADP
ajrhss-2035	55	26	amended	amend	VERB
ajrhss-2035	55	27	1989	1989	NUM
ajrhss-2035	55	28	and	and	CCONJ
ajrhss-2035	55	29	1999	1999	NUM
ajrhss-2035	55	30	,	,	PUNCT
ajrhss-2035	55	31	the	the	DET
ajrhss-2035	55	32	finance	finance	NOUN
ajrhss-2035	55	33	(	(	PUNCT
ajrhss-2035	55	34	control	control	NOUN
ajrhss-2035	55	35	and	and	CCONJ
ajrhss-2035	55	36	management	management	NOUN
ajrhss-2035	55	37	)	)	PUNCT
ajrhss-2035	55	38	act	act	NOUN
ajrhss-2035	55	39	of	of	ADP
ajrhss-2035	55	40	1958	1958	NUM
ajrhss-2035	55	41	,	,	PUNCT
ajrhss-2035	55	42	and	and	CCONJ
ajrhss-2035	55	43	the	the	DET
ajrhss-2035	55	44	financial	financial	ADJ
ajrhss-2035	55	45	regulation	regulation	NOUN
ajrhss-2035	55	46	and	and	CCONJ
ajrhss-2035	55	47	revenue	revenue	NOUN
ajrhss-2035	55	48	allocation	allocation	NOUN
ajrhss-2035	55	49	laws	law	NOUN
ajrhss-2035	55	50	.	.	PUNCT
ajrhss-2035	56	1	having	having	AUX
ajrhss-2035	56	2	seen	see	VERB
ajrhss-2035	56	3	unending	unende	VERB
ajrhss-2035	56	4	several	several	ADJ
ajrhss-2035	56	5	policies	policy	NOUN
ajrhss-2035	56	6	made	make	VERB
ajrhss-2035	56	7	by	by	ADP
ajrhss-2035	56	8	government	government	NOUN
ajrhss-2035	56	9	.	.	PUNCT
ajrhss-2035	57	1	frauds	fraud	NOUN
ajrhss-2035	57	2	of	of	ADP
ajrhss-2035	57	3	different	different	ADJ
ajrhss-2035	57	4	kinds	kind	NOUN
ajrhss-2035	57	5	and	and	CCONJ
ajrhss-2035	57	6	forms	form	NOUN
ajrhss-2035	57	7	are	be	AUX
ajrhss-2035	57	8	prevalent	prevalent	ADJ
ajrhss-2035	57	9	in	in	ADP
ajrhss-2035	57	10	various	various	ADJ
ajrhss-2035	57	11	public	public	ADJ
ajrhss-2035	57	12	sectors	sector	NOUN
ajrhss-2035	57	13	.	.	PUNCT
ajrhss-2035	58	1	fraud	fraud	NOUN
ajrhss-2035	58	2	prevention	prevention	PROPN
ajrhss-2035	58	3	saves	save	VERB
ajrhss-2035	58	4	government	government	NOUN
ajrhss-2035	58	5	from	from	ADP
ajrhss-2035	58	6	huge	huge	ADJ
ajrhss-2035	58	7	investigation	investigation	NOUN
ajrhss-2035	58	8	cost	cost	NOUN
ajrhss-2035	58	9	.	.	PUNCT
ajrhss-2035	59	1	according	accord	VERB
ajrhss-2035	59	2	to	to	ADP
ajrhss-2035	59	3	zimbelman	zimbelman	NOUN
ajrhss-2035	59	4	and	and	CCONJ
ajrhss-2035	59	5	albrecht	albrecht	PROPN
ajrhss-2035	59	6	(	(	PUNCT
ajrhss-2035	59	7	2012	2012	NUM
ajrhss-2035	59	8	)	)	PUNCT
ajrhss-2035	59	9	,	,	PUNCT
ajrhss-2035	59	10	an	an	DET
ajrhss-2035	59	11	environment	environment	NOUN
ajrhss-2035	59	12	where	where	SCONJ
ajrhss-2035	59	13	fraud	fraud	NOUN
ajrhss-2035	59	14	is	be	AUX
ajrhss-2035	59	15	prevented	prevent	VERB
ajrhss-2035	59	16	,	,	PUNCT
ajrhss-2035	59	17	there	there	PRON
ajrhss-2035	59	18	would	would	AUX
ajrhss-2035	59	19	not	not	PART
ajrhss-2035	59	20	be	be	AUX
ajrhss-2035	59	21	detection	detection	NOUN
ajrhss-2035	59	22	and	and	CCONJ
ajrhss-2035	59	23	investigation	investigation	NOUN
ajrhss-2035	59	24	costs	cost	NOUN
ajrhss-2035	59	25	.	.	PUNCT
ajrhss-2035	60	1	forensic	forensic	ADJ
ajrhss-2035	60	2	accounting	accounting	NOUN
ajrhss-2035	60	3	defined	define	VERB
ajrhss-2035	60	4	:	:	PUNCT
ajrhss-2035	60	5	according	accord	VERB
ajrhss-2035	60	6	to	to	ADP
ajrhss-2035	60	7	joshi	joshi	PROPN
ajrhss-2035	60	8	(	(	PUNCT
ajrhss-2035	60	9	2,003	2,003	NUM
ajrhss-2035	60	10	)	)	PUNCT
ajrhss-2035	60	11	it	it	PRON
ajrhss-2035	60	12	is	be	AUX
ajrhss-2035	60	13	the	the	DET
ajrhss-2035	60	14	use	use	NOUN
ajrhss-2035	60	15	of	of	ADP
ajrhss-2035	60	16	accounting	accounting	NOUN
ajrhss-2035	60	17	knowledge	knowledge	NOUN
ajrhss-2035	60	18	and	and	CCONJ
ajrhss-2035	60	19	investigative	investigative	ADJ
ajrhss-2035	60	20	skills	skill	NOUN
ajrhss-2035	60	21	to	to	PART
ajrhss-2035	60	22	identify	identify	VERB
ajrhss-2035	60	23	and	and	CCONJ
ajrhss-2035	60	24	resolve	resolve	VERB
ajrhss-2035	60	25	legal	legal	ADJ
ajrhss-2035	60	26	issues	issue	NOUN
ajrhss-2035	60	27	.	.	PUNCT
ajrhss-2035	61	1	the	the	DET
ajrhss-2035	61	2	word	word	NOUN
ajrhss-2035	61	3	forensic	forensic	ADJ
ajrhss-2035	61	4	accounting	accounting	NOUN
ajrhss-2035	61	5	was	be	AUX
ajrhss-2035	61	6	coined	coin	VERB
ajrhss-2035	61	7	in	in	ADP
ajrhss-2035	61	8	1946	1946	NUM
ajrhss-2035	61	9	by	by	ADP
ajrhss-2035	61	10	peloubet	peloubet	NOUN
ajrhss-2035	61	11	,	,	PUNCT
ajrhss-2035	61	12	he	he	PRON
ajrhss-2035	61	13	was	be	AUX
ajrhss-2035	61	14	the	the	DET
ajrhss-2035	61	15	first	first	ADJ
ajrhss-2035	61	16	to	to	PART
ajrhss-2035	61	17	publish	publish	VERB
ajrhss-2035	61	18	the	the	DET
ajrhss-2035	61	19	phrase	phrase	NOUN
ajrhss-2035	61	20	forensic	forensic	ADJ
ajrhss-2035	61	21	accounting	accounting	NOUN
ajrhss-2035	61	22	.	.	PUNCT
ajrhss-2035	62	1	according	accord	VERB
ajrhss-2035	62	2	to	to	ADP
ajrhss-2035	62	3	(	(	PUNCT
ajrhss-2035	62	4	cocncn	cocncn	PROPN
ajrhss-2035	62	5	,	,	PUNCT
ajrhss-2035	62	6	2005	2005	NUM
ajrhss-2035	62	7	)	)	PUNCT
ajrhss-2035	62	8	another	another	DET
ajrhss-2035	62	9	nomenclature	nomenclature	NOUN
ajrhss-2035	62	10	for	for	ADP
ajrhss-2035	62	11	forensic	forensic	ADJ
ajrhss-2035	62	12	accounting	accounting	NOUN
ajrhss-2035	62	13	is	be	AUX
ajrhss-2035	62	14	called	call	VERB
ajrhss-2035	62	15	investigative	investigative	ADJ
ajrhss-2035	62	16	accounting	accounting	NOUN
ajrhss-2035	62	17	.	.	PUNCT
ajrhss-2035	63	1	josh	josh	PROPN
ajrhss-2035	63	2	(	(	PUNCT
ajrhss-2035	63	3	2003	2003	NUM
ajrhss-2035	63	4	)	)	PUNCT
ajrhss-2035	63	5	also	also	ADV
ajrhss-2035	63	6	defined	define	VERB
ajrhss-2035	63	7	forensic	forensic	ADJ
ajrhss-2035	63	8	accounting	accounting	NOUN
ajrhss-2035	63	9	as	as	ADP
ajrhss-2035	63	10	american	american	PROPN
ajrhss-2035	63	11	journal	journal	PROPN
ajrhss-2035	63	12	of	of	ADP
ajrhss-2035	63	13	research	research	NOUN
ajrhss-2035	63	14	in	in	ADP
ajrhss-2035	63	15	humanities	humanity	NOUN
ajrhss-2035	63	16	and	and	CCONJ
ajrhss-2035	63	17	social	social	ADJ
ajrhss-2035	63	18	sciences	science	NOUN
ajrhss-2035	63	19	volume	volume	NOUN
ajrhss-2035	63	20	8	8	NUM
ajrhss-2035	63	21	,	,	PUNCT
ajrhss-2035	63	22	jan	jan	PROPN
ajrhss-2035	63	23	.	.	PROPN
ajrhss-2035	63	24	,	,	PUNCT
ajrhss-2035	63	25	2023	2023	NUM
ajrhss-2035	63	26	p	p	NOUN
ajrhss-2035	63	27	a	a	DET
ajrhss-2035	63	28	g	g	NOUN
ajrhss-2035	63	29	e	e	NOUN
ajrhss-2035	63	30	|	|	ADV
ajrhss-2035	63	31	90	90	NUM
ajrhss-2035	63	32	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2035	63	33	“	"	PUNCT
ajrhss-2035	63	34	the	the	DET
ajrhss-2035	63	35	application	application	NOUN
ajrhss-2035	63	36	of	of	ADP
ajrhss-2035	63	37	specialized	specialized	ADJ
ajrhss-2035	63	38	knowledge	knowledge	NOUN
ajrhss-2035	63	39	and	and	CCONJ
ajrhss-2035	63	40	specified	specify	VERB
ajrhss-2035	63	41	skill	skill	NOUN
ajrhss-2035	63	42	to	to	PART
ajrhss-2035	63	43	stumble	stumble	VERB
ajrhss-2035	63	44	up	up	ADP
ajrhss-2035	63	45	on	on	ADP
ajrhss-2035	63	46	the	the	DET
ajrhss-2035	63	47	evidence	evidence	NOUN
ajrhss-2035	63	48	of	of	ADP
ajrhss-2035	63	49	economic	economic	ADJ
ajrhss-2035	63	50	translation	translation	NOUN
ajrhss-2035	63	51	”	"	PUNCT
ajrhss-2035	63	52	.zysman	.zysman	X
ajrhss-2035	63	53	(	(	PUNCT
ajrhss-2035	63	54	2001	2001	NUM
ajrhss-2035	63	55	)	)	PUNCT
ajrhss-2035	63	56	also	also	ADV
ajrhss-2035	63	57	defined	define	VERB
ajrhss-2035	63	58	forensic	forensic	ADJ
ajrhss-2035	63	59	accounting	accounting	NOUN
ajrhss-2035	63	60	as	as	ADP
ajrhss-2035	63	61	the	the	DET
ajrhss-2035	63	62	integration	integration	NOUN
ajrhss-2035	63	63	of	of	ADP
ajrhss-2035	63	64	accounting	accounting	NOUN
ajrhss-2035	63	65	,	,	PUNCT
ajrhss-2035	63	66	auditing	auditing	NOUN
ajrhss-2035	63	67	and	and	CCONJ
ajrhss-2035	63	68	investigative	investigative	ADJ
ajrhss-2035	63	69	skills	skill	NOUN
ajrhss-2035	63	70	.	.	PUNCT
ajrhss-2035	64	1	(	(	PUNCT
ajrhss-2035	64	2	coenen,2005)further	coenen,2005)further	ADV
ajrhss-2035	64	3	defines	define	VERB
ajrhss-2035	64	4	forensic	forensic	ADJ
ajrhss-2035	64	5	accounting	accounting	NOUN
ajrhss-2035	64	6	as	as	ADP
ajrhss-2035	64	7	the	the	DET
ajrhss-2035	64	8	application	application	NOUN
ajrhss-2035	64	9	of	of	ADP
ajrhss-2035	64	10	accounting	accounting	NOUN
ajrhss-2035	64	11	concepts	concept	NOUN
ajrhss-2035	64	12	and	and	CCONJ
ajrhss-2035	64	13	techniques	technique	NOUN
ajrhss-2035	64	14	to	to	ADP
ajrhss-2035	64	15	legal	legal	ADJ
ajrhss-2035	64	16	problems	problem	NOUN
ajrhss-2035	64	17	.	.	PUNCT
ajrhss-2035	65	1	(	(	PUNCT
ajrhss-2035	65	2	zysman	zysman	NOUN
ajrhss-2035	65	3	,	,	PUNCT
ajrhss-2035	65	4	2001	2001	NUM
ajrhss-2035	65	5	)	)	PUNCT
ajrhss-2035	65	6	further	far	ADV
ajrhss-2035	65	7	simplifies	simplify	VERB
ajrhss-2035	65	8	the	the	DET
ajrhss-2035	65	9	definition	definition	NOUN
ajrhss-2035	65	10	by	by	ADP
ajrhss-2035	65	11	thus	thus	ADV
ajrhss-2035	65	12	;	;	PUNCT
ajrhss-2035	65	13	“	"	PUNCT
ajrhss-2035	65	14	forensic	forensic	ADJ
ajrhss-2035	65	15	accounting	accounting	NOUN
ajrhss-2035	65	16	is	be	AUX
ajrhss-2035	65	17	a	a	DET
ajrhss-2035	65	18	field	field	NOUN
ajrhss-2035	65	19	of	of	ADP
ajrhss-2035	65	20	specialization	specialization	NOUN
ajrhss-2035	65	21	that	that	PRON
ajrhss-2035	65	22	has	have	VERB
ajrhss-2035	65	23	to	to	PART
ajrhss-2035	65	24	do	do	VERB
ajrhss-2035	65	25	with	with	ADP
ajrhss-2035	65	26	provision	provision	NOUN
ajrhss-2035	65	27	of	of	ADP
ajrhss-2035	65	28	information	information	NOUN
ajrhss-2035	65	29	that	that	PRON
ajrhss-2035	65	30	is	be	AUX
ajrhss-2035	65	31	meant	mean	VERB
ajrhss-2035	65	32	to	to	PART
ajrhss-2035	65	33	be	be	AUX
ajrhss-2035	65	34	used	use	VERB
ajrhss-2035	65	35	as	as	ADP
ajrhss-2035	65	36	evidence	evidence	NOUN
ajrhss-2035	65	37	especially	especially	ADV
ajrhss-2035	65	38	for	for	ADP
ajrhss-2035	65	39	legal	legal	ADJ
ajrhss-2035	65	40	purposes	purpose	NOUN
ajrhss-2035	65	41	”	"	PUNCT
ajrhss-2035	65	42	fraud	fraud	NOUN
ajrhss-2035	65	43	defined	define	VERB
ajrhss-2035	65	44	:	:	PUNCT
ajrhss-2035	65	45	according	accord	VERB
ajrhss-2035	65	46	to	to	ADP
ajrhss-2035	65	47	black	black	PROPN
ajrhss-2035	65	48	’s	’s	PART
ajrhss-2035	65	49	law	law	NOUN
ajrhss-2035	65	50	dictionary	dictionary	NOUN
ajrhss-2035	65	51	(	(	PUNCT
ajrhss-2035	65	52	1979	1979	NUM
ajrhss-2035	65	53	)	)	PUNCT
ajrhss-2035	65	54	fraud	fraud	NOUN
ajrhss-2035	65	55	is	be	AUX
ajrhss-2035	65	56	defined	define	VERB
ajrhss-2035	65	57	as	as	ADP
ajrhss-2035	65	58	multifarious	multifarious	ADJ
ajrhss-2035	65	59	means	mean	NOUN
ajrhss-2035	65	60	human	human	ADJ
ajrhss-2035	65	61	ingenuity	ingenuity	NOUN
ajrhss-2035	65	62	can	can	AUX
ajrhss-2035	65	63	devise	devise	VERB
ajrhss-2035	65	64	that	that	DET
ajrhss-2035	65	65	arc	arc	NOUN
ajrhss-2035	65	66	resorted	resort	VERB
ajrhss-2035	65	67	to	to	ADP
ajrhss-2035	65	68	by	by	ADP
ajrhss-2035	65	69	one	one	NUM
ajrhss-2035	65	70	individual	individual	NOUN
ajrhss-2035	65	71	to	to	PART
ajrhss-2035	65	72	get	get	VERB
ajrhss-2035	65	73	an	an	DET
ajrhss-2035	65	74	advantage	advantage	NOUN
ajrhss-2035	65	75	over	over	ADP
ajrhss-2035	65	76	another	another	PRON
ajrhss-2035	65	77	by	by	ADP
ajrhss-2035	65	78	false	false	ADJ
ajrhss-2035	65	79	suggestion	suggestion	NOUN
ajrhss-2035	65	80	or	or	CCONJ
ajrhss-2035	65	81	suppression	suppression	NOUN
ajrhss-2035	65	82	of	of	ADP
ajrhss-2035	65	83	the	the	DET
ajrhss-2035	65	84	truth	truth	NOUN
ajrhss-2035	65	85	.	.	PUNCT
ajrhss-2035	66	1	it	it	PRON
ajrhss-2035	66	2	can	can	AUX
ajrhss-2035	66	3	also	also	ADV
ajrhss-2035	66	4	be	be	AUX
ajrhss-2035	66	5	defined	define	VERB
ajrhss-2035	66	6	as	as	ADP
ajrhss-2035	66	7	a	a	DET
ajrhss-2035	66	8	deliberate	deliberate	ADJ
ajrhss-2035	66	9	and	and	CCONJ
ajrhss-2035	66	10	intentional	intentional	ADJ
ajrhss-2035	66	11	misrepresentation	misrepresentation	NOUN
ajrhss-2035	66	12	of	of	ADP
ajrhss-2035	66	13	information	information	NOUN
ajrhss-2035	66	14	in	in	ADP
ajrhss-2035	66	15	the	the	DET
ajrhss-2035	66	16	financial	financial	ADJ
ajrhss-2035	66	17	statement	statement	NOUN
ajrhss-2035	66	18	or	or	CCONJ
ajrhss-2035	66	19	otherwise	otherwise	ADV
ajrhss-2035	66	20	in	in	ADP
ajrhss-2035	66	21	other	other	ADJ
ajrhss-2035	66	22	to	to	PART
ajrhss-2035	66	23	gain	gain	VERB
ajrhss-2035	66	24	unjust	unjust	ADJ
ajrhss-2035	66	25	illegal	illegal	ADJ
ajrhss-2035	66	26	advantage	advantage	NOUN
ajrhss-2035	66	27	.	.	PUNCT
ajrhss-2035	67	1	dandago	dandago	NOUN
ajrhss-2035	67	2	(	(	PUNCT
ajrhss-2035	67	3	1997	1997	NUM
ajrhss-2035	67	4	)	)	PUNCT
ajrhss-2035	67	5	defined	define	VERB
ajrhss-2035	67	6	fraud	fraud	NOUN
ajrhss-2035	67	7	as	as	ADP
ajrhss-2035	67	8	an	an	DET
ajrhss-2035	67	9	intentional	intentional	ADJ
ajrhss-2035	67	10	misrepresentation	misrepresentation	NOUN
ajrhss-2035	67	11	of	of	ADP
ajrhss-2035	67	12	financial	financial	ADJ
ajrhss-2035	67	13	information	information	NOUN
ajrhss-2035	67	14	by	by	ADP
ajrhss-2035	67	15	one	one	NUM
ajrhss-2035	67	16	or	or	CCONJ
ajrhss-2035	67	17	more	more	ADJ
ajrhss-2035	67	18	individual	individual	ADJ
ajrhss-2035	67	19	among	among	ADP
ajrhss-2035	67	20	management	management	NOUN
ajrhss-2035	67	21	,	,	PUNCT
ajrhss-2035	67	22	employees	employee	NOUN
ajrhss-2035	67	23	or	or	CCONJ
ajrhss-2035	67	24	third	third	ADJ
ajrhss-2035	67	25	parties	party	NOUN
ajrhss-2035	67	26	.	.	PUNCT
ajrhss-2035	68	1	in	in	ADP
ajrhss-2035	68	2	a	a	DET
ajrhss-2035	68	3	nut	nut	NOUN
ajrhss-2035	68	4	shell	shell	NOUN
ajrhss-2035	68	5	,	,	PUNCT
ajrhss-2035	68	6	fraud	fraud	NOUN
ajrhss-2035	68	7	is	be	AUX
ajrhss-2035	68	8	seen	see	VERB
ajrhss-2035	68	9	as	as	ADP
ajrhss-2035	68	10	a	a	DET
ajrhss-2035	68	11	deliberate	deliberate	ADJ
ajrhss-2035	68	12	means	mean	NOUN
ajrhss-2035	68	13	of	of	ADP
ajrhss-2035	68	14	deceit	deceit	NOUN
ajrhss-2035	68	15	perpetrated	perpetrate	VERB
ajrhss-2035	68	16	by	by	ADP
ajrhss-2035	68	17	an	an	DET
ajrhss-2035	68	18	individual	individual	NOUN
ajrhss-2035	68	19	to	to	PART
ajrhss-2035	68	20	gain	gain	VERB
ajrhss-2035	68	21	an	an	DET
ajrhss-2035	68	22	unjust	unjust	ADJ
ajrhss-2035	68	23	advantage	advantage	NOUN
ajrhss-2035	68	24	.	.	PUNCT
ajrhss-2035	69	1	the	the	DET
ajrhss-2035	69	2	concept	concept	NOUN
ajrhss-2035	69	3	of	of	ADP
ajrhss-2035	69	4	fraud	fraud	PROPN
ajrhss-2035	69	5	control	control	PROPN
ajrhss-2035	69	6	jenfa	jenfa	PROPN
ajrhss-2035	69	7	,	,	PUNCT
ajrhss-2035	69	8	(	(	PUNCT
ajrhss-2035	69	9	2002	2002	NUM
ajrhss-2035	69	10	)	)	PUNCT
ajrhss-2035	69	11	outlines	outline	VERB
ajrhss-2035	69	12	various	various	ADJ
ajrhss-2035	69	13	types	type	NOUN
ajrhss-2035	69	14	of	of	ADP
ajrhss-2035	69	15	fraud	fraud	NOUN
ajrhss-2035	69	16	as	as	ADP
ajrhss-2035	69	17	:	:	PUNCT
ajrhss-2035	69	18	(	(	PUNCT
ajrhss-2035	69	19	i	i	NOUN
ajrhss-2035	69	20	)	)	PUNCT
ajrhss-2035	69	21	bite	bite	VERB
ajrhss-2035	69	22	fraud	fraud	NOUN
ajrhss-2035	69	23	,	,	PUNCT
ajrhss-2035	69	24	(	(	PUNCT
ajrhss-2035	69	25	ii	ii	NOUN
ajrhss-2035	69	26	)	)	PUNCT
ajrhss-2035	69	27	nibble	nibble	PROPN
ajrhss-2035	69	28	fraud	fraud	NOUN
ajrhss-2035	69	29	,	,	PUNCT
ajrhss-2035	69	30	(	(	PUNCT
ajrhss-2035	69	31	iii	iii	X
ajrhss-2035	69	32	)	)	PUNCT
ajrhss-2035	69	33	management	management	NOUN
ajrhss-2035	69	34	fraud	fraud	NOUN
ajrhss-2035	69	35	and	and	CCONJ
ajrhss-2035	69	36	(	(	PUNCT
ajrhss-2035	69	37	iv	iv	X
ajrhss-2035	69	38	)	)	PUNCT
ajrhss-2035	69	39	con	con	NOUN
ajrhss-2035	69	40	-	-	PUNCT
ajrhss-2035	69	41	artist	artist	NOUN
ajrhss-2035	69	42	or	or	CCONJ
ajrhss-2035	69	43	“	"	PUNCT
ajrhss-2035	69	44	419	419	NUM
ajrhss-2035	69	45	”	"	PUNCT
ajrhss-2035	69	46	.	.	PUNCT
ajrhss-2035	70	1	okolo	okolo	PROPN
ajrhss-2035	70	2	,	,	PUNCT
ajrhss-2035	70	3	(	(	PUNCT
ajrhss-2035	70	4	1987	1987	NUM
ajrhss-2035	70	5	)	)	PUNCT
ajrhss-2035	70	6	explains	explain	VERB
ajrhss-2035	70	7	various	various	ADJ
ajrhss-2035	70	8	types	type	NOUN
ajrhss-2035	70	9	of	of	ADP
ajrhss-2035	70	10	fraud	fraud	NOUN
ajrhss-2035	70	11	that	that	PRON
ajrhss-2035	70	12	may	may	AUX
ajrhss-2035	70	13	be	be	AUX
ajrhss-2035	70	14	discovered	discover	VERB
ajrhss-2035	70	15	as	as	ADP
ajrhss-2035	70	16	teeming	teem	VERB
ajrhss-2035	70	17	and	and	CCONJ
ajrhss-2035	70	18	lading	lading	NOUN
ajrhss-2035	70	19	or	or	CCONJ
ajrhss-2035	70	20	carry	carry	VERB
ajrhss-2035	70	21	-	-	PUNCT
ajrhss-2035	70	22	over	over	ADP
ajrhss-2035	70	23	fraud	fraud	NOUN
ajrhss-2035	70	24	,	,	PUNCT
ajrhss-2035	70	25	fraudulent	fraudulent	ADJ
ajrhss-2035	70	26	manipulation	manipulation	NOUN
ajrhss-2035	70	27	of	of	ADP
ajrhss-2035	70	28	account	account	NOUN
ajrhss-2035	70	29	not	not	PART
ajrhss-2035	70	30	involving	involve	VERB
ajrhss-2035	70	31	defalcating	defalcating	NOUN
ajrhss-2035	70	32	,	,	PUNCT
ajrhss-2035	70	33	defalcation	defalcation	NOUN
ajrhss-2035	70	34	of	of	ADP
ajrhss-2035	70	35	money	money	NOUN
ajrhss-2035	70	36	and	and	CCONJ
ajrhss-2035	70	37	goods	good	NOUN
ajrhss-2035	70	38	.	.	PUNCT
ajrhss-2035	71	1	attwood	attwood	PROPN
ajrhss-2035	71	2	and	and	CCONJ
ajrhss-2035	71	3	stein	stein	PROPN
ajrhss-2035	71	4	(	(	PUNCT
ajrhss-2035	71	5	1986	1986	NUM
ajrhss-2035	71	6	)	)	PUNCT
ajrhss-2035	71	7	emphasize	emphasize	VERB
ajrhss-2035	71	8	that	that	SCONJ
ajrhss-2035	71	9	the	the	DET
ajrhss-2035	71	10	responsibility	responsibility	NOUN
ajrhss-2035	71	11	for	for	ADP
ajrhss-2035	71	12	prevention	prevention	NOUN
ajrhss-2035	71	13	and	and	CCONJ
ajrhss-2035	71	14	detection	detection	NOUN
ajrhss-2035	71	15	of	of	ADP
ajrhss-2035	71	16	fraud	fraud	NOUN
ajrhss-2035	71	17	rest	rest	VERB
ajrhss-2035	71	18	with	with	ADP
ajrhss-2035	71	19	management	management	NOUN
ajrhss-2035	71	20	,	,	PUNCT
ajrhss-2035	71	21	and	and	CCONJ
ajrhss-2035	71	22	.	.	PUNCT
ajrhss-2035	72	1	that	that	SCONJ
ajrhss-2035	72	2	this	this	DET
ajrhss-2035	72	3	responsibility	responsibility	NOUN
ajrhss-2035	72	4	is	be	AUX
ajrhss-2035	72	5	fulfilled	fulfil	VERB
ajrhss-2035	72	6	mainly	mainly	ADV
ajrhss-2035	72	7	through	through	ADP
ajrhss-2035	72	8	the	the	DET
ajrhss-2035	72	9	implementation	implementation	NOUN
ajrhss-2035	72	10	and	and	CCONJ
ajrhss-2035	72	11	continued	continued	ADJ
ajrhss-2035	72	12	operation	operation	NOUN
ajrhss-2035	72	13	of	of	ADP
ajrhss-2035	72	14	an	an	DET
ajrhss-2035	72	15	adequate	adequate	ADJ
ajrhss-2035	72	16	system	system	NOUN
ajrhss-2035	72	17	of	of	ADP
ajrhss-2035	72	18	internal	internal	ADJ
ajrhss-2035	72	19	control	control	NOUN
ajrhss-2035	72	20	.	.	PUNCT
ajrhss-2035	73	1	attwood	attwood	PROPN
ajrhss-2035	73	2	and	and	CCONJ
ajrhss-2035	73	3	stein	stein	PROPN
ajrhss-2035	73	4	(	(	PUNCT
ajrhss-2035	73	5	1986	1986	NUM
ajrhss-2035	73	6	)	)	PUNCT
ajrhss-2035	73	7	express	express	VERB
ajrhss-2035	73	8	further	far	ADV
ajrhss-2035	73	9	that	that	SCONJ
ajrhss-2035	73	10	the	the	DET
ajrhss-2035	73	11	engagement	engagement	NOUN
ajrhss-2035	73	12	letter	letter	NOUN
ajrhss-2035	73	13	should	should	AUX
ajrhss-2035	73	14	made	made	VERB
ajrhss-2035	73	15	this	this	PRON
ajrhss-2035	73	16	clear	clear	ADJ
ajrhss-2035	73	17	.	.	PUNCT
ajrhss-2035	74	1	furthermore	furthermore	ADV
ajrhss-2035	74	2	,	,	PUNCT
ajrhss-2035	74	3	the	the	DET
ajrhss-2035	74	4	engagement	engagement	NOUN
ajrhss-2035	74	5	should	should	AUX
ajrhss-2035	74	6	explain	explain	VERB
ajrhss-2035	74	7	that	that	SCONJ
ajrhss-2035	74	8	the	the	DET
ajrhss-2035	74	9	auditor	auditor	NOUN
ajrhss-2035	74	10	will	will	AUX
ajrhss-2035	74	11	endeavour	endeavour	VERB
ajrhss-2035	74	12	to	to	PART
ajrhss-2035	74	13	plan	plan	VERB
ajrhss-2035	74	14	his	his	PRON
ajrhss-2035	74	15	audil	audil	NOUN
ajrhss-2035	74	16	so	so	SCONJ
ajrhss-2035	74	17	that	that	SCONJ
ajrhss-2035	74	18	he	he	PRON
ajrhss-2035	74	19	(	(	PUNCT
ajrhss-2035	74	20	the	the	DET
ajrhss-2035	74	21	auditor	auditor	NOUN
ajrhss-2035	74	22	)	)	PUNCT
ajrhss-2035	74	23	has	have	VERB
ajrhss-2035	74	24	a	a	DET
ajrhss-2035	74	25	reasonable	reasonable	ADJ
ajrhss-2035	74	26	expectation	expectation	NOUN
ajrhss-2035	74	27	of	of	ADP
ajrhss-2035	74	28	detecting	detect	VERB
ajrhss-2035	74	29	material	material	NOUN
ajrhss-2035	74	30	misstatement	misstatement	NOUN
ajrhss-2035	74	31	in	in	ADP
ajrhss-2035	74	32	the	the	DET
ajrhss-2035	74	33	financial	financial	ADJ
ajrhss-2035	74	34	statement	statement	NOUN
ajrhss-2035	74	35	resulting	result	VERB
ajrhss-2035	74	36	from	from	ADP
ajrhss-2035	74	37	fraud	fraud	NOUN
ajrhss-2035	74	38	.	.	PUNCT
ajrhss-2035	75	1	it	it	PRON
ajrhss-2035	75	2	is	be	AUX
ajrhss-2035	75	3	believed	believe	VERB
ajrhss-2035	75	4	that	that	SCONJ
ajrhss-2035	75	5	the	the	DET
ajrhss-2035	75	6	responsibility	responsibility	NOUN
ajrhss-2035	75	7	for	for	ADP
ajrhss-2035	75	8	fraud	fraud	NOUN
ajrhss-2035	75	9	prevention	prevention	NOUN
ajrhss-2035	75	10	and	and	CCONJ
ajrhss-2035	75	11	detection	detection	NOUN
ajrhss-2035	75	12	rest	rest	VERB
ajrhss-2035	75	13	with	with	ADP
ajrhss-2035	75	14	every	every	DET
ajrhss-2035	75	15	staff	staff	NOUN
ajrhss-2035	75	16	of	of	ADP
ajrhss-2035	75	17	an	an	DET
ajrhss-2035	75	18	organization	organization	NOUN
ajrhss-2035	75	19	,	,	PUNCT
ajrhss-2035	75	20	whether	whether	SCONJ
ajrhss-2035	75	21	on	on	ADP
ajrhss-2035	75	22	managerial	managerial	ADJ
ajrhss-2035	75	23	level	level	NOUN
ajrhss-2035	75	24	or	or	CCONJ
ajrhss-2035	75	25	not	not	PART
ajrhss-2035	75	26	.	.	PUNCT
ajrhss-2035	76	1	fzc	fzc	PROPN
ajrhss-2035	76	2	(	(	PUNCT
ajrhss-2035	76	3	2005	2005	NUM
ajrhss-2035	76	4	)	)	PUNCT
ajrhss-2035	76	5	pointed	point	VERB
ajrhss-2035	76	6	oiit	oiit	PROPN
ajrhss-2035	76	7	,	,	PUNCT
ajrhss-2035	76	8	that	that	DET
ajrhss-2035	76	9	detection	detection	NOUN
ajrhss-2035	76	10	of	of	ADP
ajrhss-2035	76	11	fraud	fraud	NOUN
ajrhss-2035	76	12	is	be	AUX
ajrhss-2035	76	13	a	a	DET
ajrhss-2035	76	14	secondary	secondary	ADJ
ajrhss-2035	76	15	object	object	NOUN
ajrhss-2035	76	16	of	of	ADP
ajrhss-2035	76	17	an	an	DET
ajrhss-2035	76	18	audit	audit	NOUN
ajrhss-2035	76	19	,	,	PUNCT
ajrhss-2035	76	20	an	an	DET
ajrhss-2035	76	21	auditor	auditor	NOUN
ajrhss-2035	76	22	docs	doc	NOUN
ajrhss-2035	76	23	not	not	PART
ajrhss-2035	76	24	set	set	VERB
ajrhss-2035	76	25	out	out	ADP
ajrhss-2035	76	26	with	with	ADP
ajrhss-2035	76	27	declared	declare	VERB
ajrhss-2035	76	28	intention	intention	NOUN
ajrhss-2035	76	29	of	of	ADP
ajrhss-2035	76	30	detecting	detect	VERB
ajrhss-2035	76	31	fraud	fraud	NOUN
ajrhss-2035	76	32	,	,	PUNCT
ajrhss-2035	76	33	this	this	PRON
ajrhss-2035	76	34	comes	come	VERB
ajrhss-2035	76	35	to	to	ADP
ajrhss-2035	76	36	light	light	NOUN
ajrhss-2035	76	37	in	in	ADP
ajrhss-2035	76	38	the	the	DET
ajrhss-2035	76	39	normal	normal	ADJ
ajrhss-2035	76	40	course	course	NOUN
ajrhss-2035	76	41	of	of	ADP
ajrhss-2035	76	42	his	his	PRON
ajrhss-2035	76	43	examination	examination	NOUN
ajrhss-2035	76	44	of	of	ADP
ajrhss-2035	76	45	vouchers	voucher	NOUN
ajrhss-2035	76	46	,	,	PUNCT
ajrhss-2035	76	47	ledger	ledger	NOUN
ajrhss-2035	76	48	and	and	CCONJ
ajrhss-2035	76	49	other	other	ADJ
ajrhss-2035	76	50	available	available	ADJ
ajrhss-2035	76	51	evidence	evidence	NOUN
ajrhss-2035	76	52	in	in	ADP
ajrhss-2035	76	53	support	support	NOUN
ajrhss-2035	76	54	of	of	ADP
ajrhss-2035	76	55	the	the	DET
ajrhss-2035	76	56	financial	financial	ADJ
ajrhss-2035	76	57	statement	statement	NOUN
ajrhss-2035	76	58	he	he	PRON
ajrhss-2035	76	59	is	be	AUX
ajrhss-2035	76	60	auditing	audit	VERB
ajrhss-2035	76	61	.	.	PUNCT
ajrhss-2035	77	1	as	as	ADP
ajrhss-2035	77	2	a	a	DET
ajrhss-2035	77	3	means	means	NOUN
ajrhss-2035	77	4	of	of	ADP
ajrhss-2035	77	5	fraud	fraud	NOUN
ajrhss-2035	77	6	prevention	prevention	NOUN
ajrhss-2035	77	7	,	,	PUNCT
ajrhss-2035	77	8	millichamp	millichamp	NOUN
ajrhss-2035	77	9	(	(	PUNCT
ajrhss-2035	77	10	1996	1996	NUM
ajrhss-2035	77	11	)	)	PUNCT
ajrhss-2035	77	12	avers	aver	VERB
ajrhss-2035	77	13	that	that	SCONJ
ajrhss-2035	77	14	an	an	DET
ajrhss-2035	77	15	effective	effective	ADJ
ajrhss-2035	77	16	internal	internal	ADJ
ajrhss-2035	77	17	audil	audil	NOUN
ajrhss-2035	77	18	is	be	AUX
ajrhss-2035	77	19	an	an	DET
ajrhss-2035	77	20	essential	essential	ADJ
ajrhss-2035	77	21	element	element	NOUN
ajrhss-2035	77	22	of	of	ADP
ajrhss-2035	77	23	a	a	DET
ajrhss-2035	77	24	system	system	NOUN
ajrhss-2035	77	25	of	of	ADP
ajrhss-2035	77	26	internal	internal	ADJ
ajrhss-2035	77	27	control	control	NOUN
ajrhss-2035	77	28	and	and	CCONJ
ajrhss-2035	77	29	should	should	AUX
ajrhss-2035	77	30	be	be	AUX
ajrhss-2035	77	31	prevention	prevention	NOUN
ajrhss-2035	77	32	to	to	PART
ajrhss-2035	77	33	fraud	fraud	VERB
ajrhss-2035	77	34	.	.	PUNCT
ajrhss-2035	78	1	millichamp	millichamp	PROPN
ajrhss-2035	78	2	(	(	PUNCT
ajrhss-2035	78	3	1996	1996	NUM
ajrhss-2035	78	4	)	)	PUNCT
ajrhss-2035	78	5	opines	opine	VERB
ajrhss-2035	78	6	that	that	SCONJ
ajrhss-2035	78	7	internal	internal	ADJ
ajrhss-2035	78	8	control	control	NOUN
ajrhss-2035	78	9	is	be	AUX
ajrhss-2035	78	10	“	"	PUNCT
ajrhss-2035	78	11	the	the	DET
ajrhss-2035	78	12	whole	whole	ADJ
ajrhss-2035	78	13	system	system	NOUN
ajrhss-2035	78	14	of	of	ADP
ajrhss-2035	78	15	controls	control	NOUN
ajrhss-2035	78	16	,	,	PUNCT
ajrhss-2035	78	17	financial	financial	ADJ
ajrhss-2035	78	18	and	and	CCONJ
ajrhss-2035	78	19	otherwise	otherwise	ADV
ajrhss-2035	78	20	,	,	PUNCT
ajrhss-2035	78	21	established	establish	VERB
ajrhss-2035	78	22	by	by	ADP
ajrhss-2035	78	23	the	the	DET
ajrhss-2035	78	24	management	management	NOUN
ajrhss-2035	78	25	in	in	ADP
ajrhss-2035	78	26	order	order	NOUN
ajrhss-2035	78	27	to	to	PART
ajrhss-2035	78	28	carry	carry	VERB
ajrhss-2035	78	29	on	on	ADP
ajrhss-2035	78	30	the	the	DET
ajrhss-2035	78	31	business	business	NOUN
ajrhss-2035	78	32	of	of	ADP
ajrhss-2035	78	33	the	the	DET
ajrhss-2035	78	34	enterprises	enterprise	NOUN
ajrhss-2035	78	35	in	in	ADP
ajrhss-2035	78	36	an	an	DET
ajrhss-2035	78	37	orderly	orderly	ADJ
ajrhss-2035	78	38	and	and	CCONJ
ajrhss-2035	78	39	efficient	efficient	ADJ
ajrhss-2035	78	40	manner	manner	NOUN
ajrhss-2035	78	41	,	,	PUNCT
ajrhss-2035	78	42	ensure	ensure	VERB
ajrhss-2035	78	43	adherence	adherence	NOUN
ajrhss-2035	78	44	to	to	ADP
ajrhss-2035	78	45	management	management	NOUN
ajrhss-2035	78	46	policies	policy	NOUN
ajrhss-2035	78	47	,	,	PUNCT
ajrhss-2035	78	48	safeguard	safeguard	VERB
ajrhss-2035	78	49	the	the	DET
ajrhss-2035	78	50	assets	asset	NOUN
ajrhss-2035	78	51	and	and	CCONJ
ajrhss-2035	78	52	secure	secure	VERB
ajrhss-2035	78	53	as	as	ADV
ajrhss-2035	78	54	far	far	ADV
ajrhss-2035	78	55	as	as	ADP
ajrhss-2035	78	56	possible	possible	ADJ
ajrhss-2035	78	57	the	the	DET
ajrhss-2035	78	58	completeness	completeness	NOUN
ajrhss-2035	78	59	and	and	CCONJ
ajrhss-2035	78	60	accuracy	accuracy	NOUN
ajrhss-2035	78	61	of	of	ADP
ajrhss-2035	78	62	records	record	NOUN
ajrhss-2035	78	63	”	"	PUNCT
ajrhss-2035	78	64	.	.	PUNCT
ajrhss-2035	79	1	rittenbcrg	rittenbcrg	ADJ
ajrhss-2035	79	2	and	and	CCONJ
ajrhss-2035	79	3	senwieger	senwieg	ADJ
ajrhss-2035	79	4	(	(	PUNCT
ajrhss-2035	79	5	2000	2000	NUM
ajrhss-2035	79	6	)	)	PUNCT
ajrhss-2035	79	7	define	define	VERB
ajrhss-2035	79	8	internal	internal	ADJ
ajrhss-2035	79	9	control	control	NOUN
ajrhss-2035	79	10	as	as	ADP
ajrhss-2035	79	11	“	"	PUNCT
ajrhss-2035	79	12	a	a	DET
ajrhss-2035	79	13	process	process	NOUN
ajrhss-2035	79	14	effected	effect	VERB
ajrhss-2035	79	15	by	by	ADP
ajrhss-2035	79	16	an	an	DET
ajrhss-2035	79	17	entity	entity	NOUN
ajrhss-2035	79	18	’s	’s	PART
ajrhss-2035	79	19	board	board	NOUN
ajrhss-2035	79	20	of	of	ADP
ajrhss-2035	79	21	directors	director	NOUN
ajrhss-2035	79	22	,	,	PUNCT
ajrhss-2035	79	23	management	management	NOUN
ajrhss-2035	79	24	and	and	CCONJ
ajrhss-2035	79	25	other	other	ADJ
ajrhss-2035	79	26	personnel	personnel	NOUN
ajrhss-2035	79	27	designed	design	VERB
ajrhss-2035	79	28	to	to	PART
ajrhss-2035	79	29	provide	provide	VERB
ajrhss-2035	79	30	reasonable	reasonable	ADJ
ajrhss-2035	79	31	assurance	assurance	NOUN
ajrhss-2035	79	32	regarding	regard	VERB
ajrhss-2035	79	33	the	the	DET
ajrhss-2035	79	34	achievement	achievement	NOUN
ajrhss-2035	79	35	of	of	ADP
ajrhss-2035	79	36	objectives	objective	NOUN
ajrhss-2035	79	37	in	in	ADP
ajrhss-2035	79	38	the	the	DET
ajrhss-2035	79	39	following	follow	VERB
ajrhss-2035	79	40	categories	category	NOUN
ajrhss-2035	79	41	(	(	PUNCT
ajrhss-2035	79	42	1	1	NUM
ajrhss-2035	79	43	)	)	PUNCT
ajrhss-2035	79	44	reliability	reliability	NOUN
ajrhss-2035	79	45	of	of	ADP
ajrhss-2035	79	46	financial	financial	ADJ
ajrhss-2035	79	47	reporting	reporting	NOUN
ajrhss-2035	79	48	(	(	PUNCT
ajrhss-2035	79	49	2	2	X
ajrhss-2035	79	50	)	)	PUNCT
ajrhss-2035	79	51	compliance	compliance	NOUN
ajrhss-2035	79	52	with	with	ADP
ajrhss-2035	79	53	applicable	applicable	ADJ
ajrhss-2035	79	54	laws	law	NOUN
ajrhss-2035	79	55	and	and	CCONJ
ajrhss-2035	79	56	regulations	regulation	NOUN
ajrhss-2035	79	57	(	(	PUNCT
ajrhss-2035	79	58	3	3	NUM
ajrhss-2035	79	59	)	)	PUNCT
ajrhss-2035	79	60	effectiveness	effectiveness	NOUN
ajrhss-2035	79	61	and	and	CCONJ
ajrhss-2035	79	62	efficiency	efficiency	NOUN
ajrhss-2035	79	63	of	of	ADP
ajrhss-2035	79	64	operations	operation	NOUN
ajrhss-2035	79	65	and	and	CCONJ
ajrhss-2035	79	66	(	(	PUNCT
ajrhss-2035	79	67	4	4	X
ajrhss-2035	79	68	)	)	PUNCT
ajrhss-2035	79	69	safeguarding	safeguarding	NOUN
ajrhss-2035	79	70	of	of	ADP
ajrhss-2035	79	71	assets	asset	NOUN
ajrhss-2035	79	72	”	"	PUNCT
ajrhss-2035	79	73	.	.	PUNCT
ajrhss-2035	80	1	however	however	ADV
ajrhss-2035	80	2	,	,	PUNCT
ajrhss-2035	80	3	the	the	DET
ajrhss-2035	80	4	researcher	researcher	NOUN
ajrhss-2035	80	5	is	be	AUX
ajrhss-2035	80	6	of	of	ADP
ajrhss-2035	80	7	the	the	DET
ajrhss-2035	80	8	view	view	NOUN
ajrhss-2035	80	9	that	that	SCONJ
ajrhss-2035	80	10	internal	internal	ADJ
ajrhss-2035	80	11	control	control	NOUN
ajrhss-2035	80	12	may	may	AUX
ajrhss-2035	80	13	be	be	AUX
ajrhss-2035	80	14	a	a	DET
ajrhss-2035	80	15	government	government	NOUN
ajrhss-2035	80	16	system	system	NOUN
ajrhss-2035	80	17	installed	instal	VERB
ajrhss-2035	80	18	,	,	PUNCT
ajrhss-2035	80	19	to	to	AUX
ajrhss-2035	80	20	effectively	effectively	ADV
ajrhss-2035	80	21	and	and	CCONJ
ajrhss-2035	80	22	efficiently	efficiently	ADV
ajrhss-2035	80	23	prevent	prevent	VERB
ajrhss-2035	80	24	and	and	CCONJ
ajrhss-2035	80	25	control	control	NOUN
ajrhss-2035	80	26	material	material	NOUN
ajrhss-2035	80	27	accounting	accounting	NOUN
ajrhss-2035	80	28	errors	error	NOUN
ajrhss-2035	80	29	or	or	CCONJ
ajrhss-2035	80	30	fraud	fraud	NOUN
ajrhss-2035	80	31	on	on	ADP
ajrhss-2035	80	32	a	a	DET
ajrhss-2035	80	33	timely	timely	ADJ
ajrhss-2035	80	34	basis	basis	NOUN
ajrhss-2035	80	35	.	.	PUNCT
ajrhss-2035	81	1	american	american	ADJ
ajrhss-2035	81	2	journal	journal	PROPN
ajrhss-2035	81	3	of	of	ADP
ajrhss-2035	81	4	research	research	NOUN
ajrhss-2035	81	5	in	in	ADP
ajrhss-2035	81	6	humanities	humanity	NOUN
ajrhss-2035	81	7	and	and	CCONJ
ajrhss-2035	81	8	social	social	ADJ
ajrhss-2035	81	9	sciences	science	NOUN
ajrhss-2035	81	10	volume	volume	NOUN
ajrhss-2035	81	11	8	8	NUM
ajrhss-2035	81	12	,	,	PUNCT
ajrhss-2035	81	13	jan	jan	PROPN
ajrhss-2035	81	14	.	.	PROPN
ajrhss-2035	81	15	,	,	PUNCT
ajrhss-2035	81	16	2023	2023	NUM
ajrhss-2035	81	17	p	p	NOUN
ajrhss-2035	81	18	a	a	DET
ajrhss-2035	81	19	g	g	NOUN
ajrhss-2035	81	20	e	e	NOUN
ajrhss-2035	81	21	|	|	ADV
ajrhss-2035	81	22	91	91	NUM
ajrhss-2035	81	23	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2035	81	24	dimension	dimension	NOUN
ajrhss-2035	81	25	of	of	ADP
ajrhss-2035	81	26	public	public	ADJ
ajrhss-2035	81	27	sector	sector	NOUN
ajrhss-2035	81	28	fraud	fraud	NOUN
ajrhss-2035	81	29	public	public	ADJ
ajrhss-2035	81	30	sector	sector	NOUN
ajrhss-2035	81	31	organization	organization	NOUN
ajrhss-2035	81	32	in	in	ADP
ajrhss-2035	81	33	nigeria	nigeria	PROPN
ajrhss-2035	81	34	is	be	AUX
ajrhss-2035	81	35	highly	highly	ADV
ajrhss-2035	81	36	susceptible	susceptible	ADJ
ajrhss-2035	81	37	to	to	ADP
ajrhss-2035	81	38	various	various	ADJ
ajrhss-2035	81	39	categories	category	NOUN
ajrhss-2035	81	40	of	of	ADP
ajrhss-2035	81	41	fraud	fraud	NOUN
ajrhss-2035	81	42	.	.	PUNCT
ajrhss-2035	82	1	these	these	DET
ajrhss-2035	82	2	frauds	fraud	NOUN
ajrhss-2035	82	3	arc	arc	VERB
ajrhss-2035	82	4	committed	commit	VERB
ajrhss-2035	82	5	by	by	ADP
ajrhss-2035	82	6	high	high	ADJ
ajrhss-2035	82	7	ranking	ranking	ADJ
ajrhss-2035	82	8	officers	officer	NOUN
ajrhss-2035	82	9	occupying	occupy	VERB
ajrhss-2035	82	10	sensitive	sensitive	ADJ
ajrhss-2035	82	11	position	position	NOUN
ajrhss-2035	82	12	.	.	PUNCT
ajrhss-2035	83	1	they	they	PRON
ajrhss-2035	83	2	commit	commit	VERB
ajrhss-2035	83	3	these	these	DET
ajrhss-2035	83	4	frauds	fraud	NOUN
ajrhss-2035	83	5	to	to	PART
ajrhss-2035	83	6	gain	gain	VERB
ajrhss-2035	83	7	illegal	illegal	ADJ
ajrhss-2035	83	8	financial	financial	ADJ
ajrhss-2035	83	9	advantages	advantage	NOUN
ajrhss-2035	83	10	;	;	PUNCT
ajrhss-2035	83	11	both	both	PRON
ajrhss-2035	83	12	internal	internal	ADJ
ajrhss-2035	83	13	auditors	auditor	NOUN
ajrhss-2035	83	14	and	and	CCONJ
ajrhss-2035	83	15	external	external	ADJ
ajrhss-2035	83	16	auditors	auditor	NOUN
ajrhss-2035	83	17	arc	arc	VERB
ajrhss-2035	83	18	however	however	ADV
ajrhss-2035	83	19	unable	unable	ADJ
ajrhss-2035	83	20	to	to	PART
ajrhss-2035	83	21	discover	discover	VERB
ajrhss-2035	83	22	these	these	DET
ajrhss-2035	83	23	frauds	fraud	NOUN
ajrhss-2035	83	24	due	due	ADJ
ajrhss-2035	83	25	to	to	ADP
ajrhss-2035	83	26	creative	creative	ADJ
ajrhss-2035	83	27	accounting	accounting	NOUN
ajrhss-2035	83	28	.	.	PUNCT
ajrhss-2035	84	1	the	the	DET
ajrhss-2035	84	2	following	follow	VERB
ajrhss-2035	84	3	are	be	AUX
ajrhss-2035	84	4	various	various	ADJ
ajrhss-2035	84	5	categories	category	NOUN
ajrhss-2035	84	6	of	of	ADP
ajrhss-2035	84	7	fraud	fraud	NOUN
ajrhss-2035	84	8	predominant	predominant	ADJ
ajrhss-2035	84	9	in	in	ADP
ajrhss-2035	84	10	the	the	DET
ajrhss-2035	84	11	public	public	ADJ
ajrhss-2035	84	12	sector	sector	NOUN
ajrhss-2035	84	13	,	,	PUNCT
ajrhss-2035	84	14	these	these	PRON
ajrhss-2035	84	15	includes	include	VERB
ajrhss-2035	84	16	:	:	PUNCT
ajrhss-2035	84	17	financial	financial	ADJ
ajrhss-2035	84	18	statement	statement	NOUN
ajrhss-2035	84	19	fraud	fraud	NOUN
ajrhss-2035	84	20	:	:	PUNCT
ajrhss-2035	84	21	these	these	DET
ajrhss-2035	84	22	type	type	NOUN
ajrhss-2035	84	23	of	of	ADP
ajrhss-2035	84	24	fraud	fraud	NOUN
ajrhss-2035	84	25	in	in	ADP
ajrhss-2035	84	26	the	the	DET
ajrhss-2035	84	27	public	public	ADJ
ajrhss-2035	84	28	sector	sector	NOUN
ajrhss-2035	84	29	occurs	occur	VERB
ajrhss-2035	84	30	when	when	SCONJ
ajrhss-2035	84	31	preparers	preparer	NOUN
ajrhss-2035	84	32	of	of	ADP
ajrhss-2035	84	33	financial	financial	ADJ
ajrhss-2035	84	34	statement	statement	NOUN
ajrhss-2035	84	35	window	window	NOUN
ajrhss-2035	84	36	dress	dress	NOUN
ajrhss-2035	84	37	the	the	DET
ajrhss-2035	84	38	account	account	NOUN
ajrhss-2035	84	39	of	of	ADP
ajrhss-2035	84	40	the	the	DET
ajrhss-2035	84	41	state	state	NOUN
ajrhss-2035	84	42	to	to	PART
ajrhss-2035	84	43	present	present	VERB
ajrhss-2035	84	44	a	a	DET
ajrhss-2035	84	45	positive	positive	ADJ
ajrhss-2035	84	46	picture	picture	NOUN
ajrhss-2035	84	47	of	of	ADP
ajrhss-2035	84	48	government	government	NOUN
ajrhss-2035	84	49	expenditure	expenditure	NOUN
ajrhss-2035	84	50	in	in	ADP
ajrhss-2035	84	51	other	other	ADJ
ajrhss-2035	84	52	to	to	PART
ajrhss-2035	84	53	balance	balance	VERB
ajrhss-2035	84	54	it	it	PRON
ajrhss-2035	84	55	against	against	ADP
ajrhss-2035	84	56	unspent	unspent	ADJ
ajrhss-2035	84	57	revenue	revenue	NOUN
ajrhss-2035	84	58	and	and	CCONJ
ajrhss-2035	84	59	allocation	allocation	NOUN
ajrhss-2035	84	60	from	from	ADP
ajrhss-2035	84	61	federation	federation	PROPN
ajrhss-2035	84	62	account	account	NOUN
ajrhss-2035	84	63	.	.	PUNCT
ajrhss-2035	85	1	payroll	payroll	NOUN
ajrhss-2035	85	2	fraud	fraud	NOUN
ajrhss-2035	85	3	:	:	PUNCT
ajrhss-2035	85	4	these	these	PRON
ajrhss-2035	85	5	is	be	AUX
ajrhss-2035	85	6	a	a	DET
ajrhss-2035	85	7	common	common	ADJ
ajrhss-2035	85	8	,	,	PUNCT
ajrhss-2035	85	9	type	type	NOUN
ajrhss-2035	85	10	of	of	ADP
ajrhss-2035	85	11	fraud	fraud	NOUN
ajrhss-2035	85	12	where	where	SCONJ
ajrhss-2035	85	13	by	by	ADP
ajrhss-2035	85	14	preparer	preparer	NOUN
ajrhss-2035	85	15	of	of	ADP
ajrhss-2035	85	16	monthly	monthly	ADJ
ajrhss-2035	85	17	salary	salary	NOUN
ajrhss-2035	85	18	vouchers	voucher	NOUN
ajrhss-2035	85	19	increase	increase	VERB
ajrhss-2035	85	20	the	the	DET
ajrhss-2035	85	21	actual	actual	ADJ
ajrhss-2035	85	22	salary	salary	NOUN
ajrhss-2035	85	23	of	of	ADP
ajrhss-2035	85	24	workers	worker	NOUN
ajrhss-2035	85	25	by	by	ADP
ajrhss-2035	85	26	conniving	connive	VERB
ajrhss-2035	85	27	with	with	ADP
ajrhss-2035	85	28	the	the	DET
ajrhss-2035	85	29	workers	worker	NOUN
ajrhss-2035	85	30	and	and	CCONJ
ajrhss-2035	85	31	also	also	ADV
ajrhss-2035	85	32	to	to	PART
ajrhss-2035	85	33	include	include	VERB
ajrhss-2035	85	34	ghost	ghost	NOUN
ajrhss-2035	85	35	workers	worker	NOUN
ajrhss-2035	85	36	in	in	ADP
ajrhss-2035	85	37	the	the	DET
ajrhss-2035	85	38	salary	salary	NOUN
ajrhss-2035	85	39	vouchers	voucher	NOUN
ajrhss-2035	85	40	to	to	PART
ajrhss-2035	85	41	obtain	obtain	VERB
ajrhss-2035	85	42	financial	financial	ADJ
ajrhss-2035	85	43	advantage	advantage	NOUN
ajrhss-2035	85	44	in	in	ADP
ajrhss-2035	85	45	the	the	DET
ajrhss-2035	85	46	loophole	loophole	NOUN
ajrhss-2035	85	47	in	in	ADP
ajrhss-2035	85	48	the	the	DET
ajrhss-2035	85	49	payroll	payroll	NOUN
ajrhss-2035	85	50	system	system	NOUN
ajrhss-2035	85	51	.	.	PUNCT
ajrhss-2035	86	1	computer	computer	NOUN
ajrhss-2035	86	2	fraud	fraud	NOUN
ajrhss-2035	86	3	:	:	PUNCT
ajrhss-2035	86	4	this	this	DET
ajrhss-2035	86	5	type	type	NOUN
ajrhss-2035	86	6	of	of	ADP
ajrhss-2035	86	7	public	public	ADJ
ajrhss-2035	86	8	sector	sector	NOUN
ajrhss-2035	86	9	fraud	fraud	NOUN
ajrhss-2035	86	10	is	be	AUX
ajrhss-2035	86	11	closely	closely	ADV
ajrhss-2035	86	12	related	relate	VERB
ajrhss-2035	86	13	to	to	ADP
ajrhss-2035	86	14	payroll	payroll	NOUN
ajrhss-2035	86	15	fraud	fraud	NOUN
ajrhss-2035	86	16	for	for	ADP
ajrhss-2035	86	17	public	public	ADJ
ajrhss-2035	86	18	sector	sector	NOUN
ajrhss-2035	86	19	organization	organization	NOUN
ajrhss-2035	86	20	that	that	PRON
ajrhss-2035	86	21	has	have	VERB
ajrhss-2035	86	22	a	a	DET
ajrhss-2035	86	23	computerized	computerized	ADJ
ajrhss-2035	86	24	system	system	NOUN
ajrhss-2035	86	25	of	of	ADP
ajrhss-2035	86	26	employee	employee	NOUN
ajrhss-2035	86	27	record	record	NOUN
ajrhss-2035	86	28	linked	link	VERB
ajrhss-2035	86	29	to	to	ADP
ajrhss-2035	86	30	its	its	PRON
ajrhss-2035	86	31	payroll	payroll	NOUN
ajrhss-2035	86	32	system	system	NOUN
ajrhss-2035	86	33	.	.	PUNCT
ajrhss-2035	87	1	fraud	fraud	NOUN
ajrhss-2035	87	2	perpetrator	perpetrator	NOUN
ajrhss-2035	87	3	simply	simply	ADV
ajrhss-2035	87	4	manipulates	manipulate	VERB
ajrhss-2035	87	5	the	the	DET
ajrhss-2035	87	6	employee	employee	NOUN
ajrhss-2035	87	7	record	record	NOUN
ajrhss-2035	87	8	by	by	ADP
ajrhss-2035	87	9	imputing	impute	VERB
ajrhss-2035	87	10	ghost	ghost	NOUN
ajrhss-2035	87	11	workers	worker	NOUN
ajrhss-2035	87	12	to	to	PART
ajrhss-2035	87	13	correspond	correspond	VERB
ajrhss-2035	87	14	with	with	ADP
ajrhss-2035	87	15	the	the	DET
ajrhss-2035	87	16	payroll	payroll	NOUN
ajrhss-2035	87	17	voucher	voucher	ADJ
ajrhss-2035	87	18	to	to	PART
ajrhss-2035	87	19	be	be	AUX
ajrhss-2035	87	20	prepared	prepare	VERB
ajrhss-2035	87	21	.	.	PUNCT
ajrhss-2035	88	1	this	this	PRON
ajrhss-2035	88	2	is	be	AUX
ajrhss-2035	88	3	mostly	mostly	ADV
ajrhss-2035	88	4	possible	possible	ADJ
ajrhss-2035	88	5	when	when	SCONJ
ajrhss-2035	88	6	there	there	PRON
ajrhss-2035	88	7	is	be	VERB
ajrhss-2035	88	8	a	a	DET
ajrhss-2035	88	9	default	default	NOUN
ajrhss-2035	88	10	in	in	ADP
ajrhss-2035	88	11	the	the	DET
ajrhss-2035	88	12	physical	physical	ADJ
ajrhss-2035	88	13	control	control	NOUN
ajrhss-2035	88	14	system	system	NOUN
ajrhss-2035	88	15	of	of	ADP
ajrhss-2035	88	16	the	the	DET
ajrhss-2035	88	17	organization	organization	NOUN
ajrhss-2035	88	18	.	.	PUNCT
ajrhss-2035	89	1	tax	tax	NOUN
ajrhss-2035	89	2	fraud	fraud	NOUN
ajrhss-2035	89	3	:	:	PUNCT
ajrhss-2035	89	4	this	this	DET
ajrhss-2035	89	5	type	type	NOUN
ajrhss-2035	89	6	of	of	ADP
ajrhss-2035	89	7	fraud	fraud	NOUN
ajrhss-2035	89	8	in	in	ADP
ajrhss-2035	89	9	the	the	DET
ajrhss-2035	89	10	public	public	ADJ
ajrhss-2035	89	11	sector	sector	NOUN
ajrhss-2035	89	12	occurs	occur	VERB
ajrhss-2035	89	13	when	when	SCONJ
ajrhss-2035	89	14	deduction	deduction	NOUN
ajrhss-2035	89	15	on	on	ADP
ajrhss-2035	89	16	civil	civil	ADJ
ajrhss-2035	89	17	servant	servant	NOUN
ajrhss-2035	89	18	salaries	salary	NOUN
ajrhss-2035	89	19	is	be	AUX
ajrhss-2035	89	20	not	not	PART
ajrhss-2035	89	21	remitted	remit	VERB
ajrhss-2035	89	22	as	as	ADP
ajrhss-2035	89	23	at	at	ADP
ajrhss-2035	89	24	when	when	SCONJ
ajrhss-2035	89	25	due	due	ADP
ajrhss-2035	89	26	to	to	ADP
ajrhss-2035	89	27	the	the	DET
ajrhss-2035	89	28	relevant	relevant	ADJ
ajrhss-2035	89	29	tax	tax	NOUN
ajrhss-2035	89	30	authority	authority	NOUN
ajrhss-2035	89	31	.	.	PUNCT
ajrhss-2035	90	1	misappropriation	misappropriation	NOUN
ajrhss-2035	90	2	of	of	ADP
ajrhss-2035	90	3	asset	asset	NOUN
ajrhss-2035	90	4	:	:	PUNCT
ajrhss-2035	90	5	public	public	ADJ
ajrhss-2035	90	6	sectors	sector	NOUN
ajrhss-2035	90	7	assets	asset	NOUN
ajrhss-2035	90	8	are	be	AUX
ajrhss-2035	90	9	often	often	ADV
ajrhss-2035	90	10	susceptible	susceptible	ADJ
ajrhss-2035	90	11	to	to	ADP
ajrhss-2035	90	12	misappropriation	misappropriation	NOUN
ajrhss-2035	90	13	.	.	PUNCT
ajrhss-2035	91	1	vehicle	vehicle	PROPN
ajrhss-2035	91	2	entrusted	entrust	VERB
ajrhss-2035	91	3	to	to	ADP
ajrhss-2035	91	4	public	public	ADJ
ajrhss-2035	91	5	officers	officer	NOUN
ajrhss-2035	91	6	are	be	AUX
ajrhss-2035	91	7	most	most	ADV
ajrhss-2035	91	8	often	often	ADV
ajrhss-2035	91	9	confiscated	confiscate	VERB
ajrhss-2035	91	10	im¬personal	im¬personal	ADJ
ajrhss-2035	91	11	use	use	NOUN
ajrhss-2035	91	12	.	.	PUNCT
ajrhss-2035	92	1	this	this	PRON
ajrhss-2035	92	2	is	be	AUX
ajrhss-2035	92	3	because	because	SCONJ
ajrhss-2035	92	4	there	there	PRON
ajrhss-2035	92	5	is	be	VERB
ajrhss-2035	92	6	no	no	DET
ajrhss-2035	92	7	adequate	adequate	ADJ
ajrhss-2035	92	8	records	record	NOUN
ajrhss-2035	92	9	on	on	ADP
ajrhss-2035	92	10	government	government	NOUN
ajrhss-2035	92	11	vehicles	vehicle	NOUN
ajrhss-2035	92	12	and	and	CCONJ
ajrhss-2035	92	13	the	the	DET
ajrhss-2035	92	14	financial	financial	ADJ
ajrhss-2035	92	15	statement	statement	NOUN
ajrhss-2035	92	16	of	of	ADP
ajrhss-2035	92	17	the	the	DET
ajrhss-2035	92	18	public	public	ADJ
ajrhss-2035	92	19	sector	sector	NOUN
ajrhss-2035	92	20	does	do	AUX
ajrhss-2035	92	21	not	not	PART
ajrhss-2035	92	22	report	report	VERB
ajrhss-2035	92	23	on	on	ADP
ajrhss-2035	92	24	government	government	NOUN
ajrhss-2035	92	25	asset	asset	NOUN
ajrhss-2035	92	26	as	as	SCONJ
ajrhss-2035	92	27	the	the	DET
ajrhss-2035	92	28	statement	statement	NOUN
ajrhss-2035	92	29	is	be	AUX
ajrhss-2035	92	30	been	be	AUX
ajrhss-2035	92	31	prepared	prepare	VERB
ajrhss-2035	92	32	on	on	ADP
ajrhss-2035	92	33	cash	cash	NOUN
ajrhss-2035	92	34	bases	basis	NOUN
ajrhss-2035	92	35	.	.	PUNCT
ajrhss-2035	93	1	inventory	inventory	NOUN
ajrhss-2035	93	2	fraud	fraud	NOUN
ajrhss-2035	93	3	:	:	PUNCT
ajrhss-2035	93	4	this	this	DET
ajrhss-2035	93	5	type	type	NOUN
ajrhss-2035	93	6	of	of	ADP
ajrhss-2035	93	7	public	public	ADJ
ajrhss-2035	93	8	sector	sector	NOUN
ajrhss-2035	93	9	fraud	fraud	NOUN
ajrhss-2035	93	10	is	be	AUX
ajrhss-2035	93	11	perpetrated	perpetrate	VERB
ajrhss-2035	93	12	from	from	ADP
ajrhss-2035	93	13	the	the	DET
ajrhss-2035	93	14	preparation	preparation	NOUN
ajrhss-2035	93	15	of	of	ADP
ajrhss-2035	93	16	requisition	requisition	NOUN
ajrhss-2035	93	17	on	on	ADP
ajrhss-2035	93	18	purchases	purchase	NOUN
ajrhss-2035	93	19	of	of	ADP
ajrhss-2035	93	20	item	item	NOUN
ajrhss-2035	93	21	.	.	PUNCT
ajrhss-2035	94	1	the	the	DET
ajrhss-2035	94	2	prices	price	NOUN
ajrhss-2035	94	3	of	of	ADP
ajrhss-2035	94	4	individual	individual	ADJ
ajrhss-2035	94	5	items	item	NOUN
ajrhss-2035	94	6	arc	arc	NOUN
ajrhss-2035	94	7	been	be	AUX
ajrhss-2035	94	8	sky	sky	NOUN
ajrhss-2035	94	9	rocketed	rocket	VERB
ajrhss-2035	94	10	by	by	ADP
ajrhss-2035	94	11	those	those	PRON
ajrhss-2035	94	12	preparing	prepare	VERB
ajrhss-2035	94	13	the	the	DET
ajrhss-2035	94	14	requisition	requisition	NOUN
ajrhss-2035	94	15	,	,	PUNCT
ajrhss-2035	94	16	and	and	CCONJ
ajrhss-2035	94	17	also	also	ADV
ajrhss-2035	94	18	when	when	SCONJ
ajrhss-2035	94	19	the	the	DET
ajrhss-2035	94	20	purchases	purchase	NOUN
ajrhss-2035	94	21	have	have	AUX
ajrhss-2035	94	22	been	be	AUX
ajrhss-2035	94	23	made	make	VERB
ajrhss-2035	94	24	,	,	PUNCT
ajrhss-2035	94	25	they	they	PRON
ajrhss-2035	94	26	also	also	ADV
ajrhss-2035	94	27	steal	steal	VERB
ajrhss-2035	94	28	from	from	ADP
ajrhss-2035	94	29	the	the	DET
ajrhss-2035	94	30	little	little	ADJ
ajrhss-2035	94	31	available	available	ADJ
ajrhss-2035	94	32	inventory	inventory	NOUN
ajrhss-2035	94	33	procured	procure	VERB
ajrhss-2035	94	34	.	.	PUNCT
ajrhss-2035	95	1	embezzlement	embezzlement	NOUN
ajrhss-2035	95	2	:	:	PUNCT
ajrhss-2035	95	3	this	this	PRON
ajrhss-2035	95	4	is	be	AUX
ajrhss-2035	95	5	classified	classify	VERB
ajrhss-2035	95	6	as	as	ADP
ajrhss-2035	95	7	one	one	NUM
ajrhss-2035	95	8	of	of	ADP
ajrhss-2035	95	9	the	the	DET
ajrhss-2035	95	10	greatest	great	ADJ
ajrhss-2035	95	11	challenges	challenge	NOUN
ajrhss-2035	95	12	facing	face	VERB
ajrhss-2035	95	13	the	the	DET
ajrhss-2035	95	14	nigeria	nigeria	PROPN
ajrhss-2035	95	15	public	public	ADJ
ajrhss-2035	95	16	sector	sector	NOUN
ajrhss-2035	95	17	today	today	NOUN
ajrhss-2035	95	18	.	.	PUNCT
ajrhss-2035	96	1	public	public	ADJ
ajrhss-2035	96	2	officer	officer	NOUN
ajrhss-2035	96	3	’s	’s	PART
ajrhss-2035	96	4	belief	belief	NOUN
ajrhss-2035	96	5	that	that	SCONJ
ajrhss-2035	96	6	embezzlement	embezzlement	NOUN
ajrhss-2035	96	7	of	of	ADP
ajrhss-2035	96	8	public	public	ADJ
ajrhss-2035	96	9	funds	fund	NOUN
ajrhss-2035	96	10	is	be	AUX
ajrhss-2035	96	11	the	the	DET
ajrhss-2035	96	12	only	only	ADJ
ajrhss-2035	96	13	means	mean	NOUN
ajrhss-2035	96	14	of	of	ADP
ajrhss-2035	96	15	getting	get	VERB
ajrhss-2035	96	16	rich	rich	ADJ
ajrhss-2035	96	17	.	.	PUNCT
ajrhss-2035	97	1	funds	fund	NOUN
ajrhss-2035	97	2	allocated	allocate	VERB
ajrhss-2035	97	3	for	for	ADP
ajrhss-2035	97	4	capital	capital	NOUN
ajrhss-2035	97	5	and	and	CCONJ
ajrhss-2035	97	6	recurrent	recurrent	ADJ
ajrhss-2035	97	7	projects	project	NOUN
ajrhss-2035	97	8	arc	arc	NOUN
ajrhss-2035	97	9	been	be	AUX
ajrhss-2035	97	10	embezzled	embezzle	VERB
ajrhss-2035	97	11	by	by	ADP
ajrhss-2035	97	12	•	•	NOUN
ajrhss-2035	97	13	those	those	PRON
ajrhss-2035	97	14	in	in	ADP
ajrhss-2035	97	15	custody	custody	NOUN
ajrhss-2035	97	16	of	of	ADP
ajrhss-2035	97	17	such	such	ADJ
ajrhss-2035	97	18	fund	fund	NOUN
ajrhss-2035	97	19	which	which	PRON
ajrhss-2035	97	20	is	be	AUX
ajrhss-2035	97	21	used	use	VERB
ajrhss-2035	97	22	for	for	ADP
ajrhss-2035	97	23	extra	extra	ADJ
ajrhss-2035	97	24	budgetary	budgetary	ADJ
ajrhss-2035	97	25	activities	activity	NOUN
ajrhss-2035	97	26	against	against	ADP
ajrhss-2035	97	27	the	the	DET
ajrhss-2035	97	28	approved	approve	VERB
ajrhss-2035	97	29	appropriation	appropriation	NOUN
ajrhss-2035	97	30	.	.	PUNCT
ajrhss-2035	98	1	litigation	litigation	NOUN
ajrhss-2035	98	2	support	support	NOUN
ajrhss-2035	98	3	services	service	NOUN
ajrhss-2035	98	4	this	this	DET
ajrhss-2035	98	5	concept	concept	NOUN
ajrhss-2035	98	6	provides	provide	VERB
ajrhss-2035	98	7	assistance	assistance	NOUN
ajrhss-2035	98	8	of	of	ADP
ajrhss-2035	98	9	an	an	DET
ajrhss-2035	98	10	accounting	accounting	NOUN
ajrhss-2035	98	11	nature	nature	NOUN
ajrhss-2035	98	12	in	in	ADP
ajrhss-2035	98	13	matters	matter	NOUN
ajrhss-2035	98	14	related	relate	VERB
ajrhss-2035	98	15	to	to	ADP
ajrhss-2035	98	16	existing	exist	VERB
ajrhss-2035	98	17	or	or	CCONJ
ajrhss-2035	98	18	pending	pende	VERB
ajrhss-2035	98	19	litigation	litigation	NOUN
ajrhss-2035	98	20	.	.	PUNCT
ajrhss-2035	99	1	litigation	litigation	NOUN
ajrhss-2035	99	2	services	service	NOUN
ajrhss-2035	99	3	deals	deal	VERB
ajrhss-2035	99	4	with	with	ADP
ajrhss-2035	99	5	issues	issue	NOUN
ajrhss-2035	99	6	related	relate	VERB
ajrhss-2035	99	7	to	to	ADP
ajrhss-2035	99	8	quantification	quantification	NOUN
ajrhss-2035	99	9	of	of	ADP
ajrhss-2035	99	10	economic	economic	ADJ
ajrhss-2035	99	11	damages	damage	NOUN
ajrhss-2035	99	12	as	as	ADV
ajrhss-2035	99	13	well	well	ADV
ajrhss-2035	99	14	as	as	ADP
ajrhss-2035	99	15	calculation	calculation	NOUN
ajrhss-2035	99	16	of	of	ADP
ajrhss-2035	99	17	economic	economic	ADJ
ajrhss-2035	99	18	loss	loss	NOUN
ajrhss-2035	99	19	which	which	PRON
ajrhss-2035	99	20	arose	arise	VERB
ajrhss-2035	99	21	due	due	ADJ
ajrhss-2035	99	22	to	to	ADP
ajrhss-2035	99	23	a	a	DET
ajrhss-2035	99	24	breach	breach	NOUN
ajrhss-2035	99	25	of	of	ADP
ajrhss-2035	99	26	contract	contract	NOUN
ajrhss-2035	99	27	.	.	PUNCT
ajrhss-2035	100	1	litigation	litigation	NOUN
ajrhss-2035	100	2	support	support	NOUN
ajrhss-2035	100	3	service	service	NOUN
ajrhss-2035	100	4	as	as	SCONJ
ajrhss-2035	100	5	it	it	PRON
ajrhss-2035	100	6	relates	relate	VERB
ajrhss-2035	100	7	to	to	ADP
ajrhss-2035	100	8	a	a	DET
ajrhss-2035	100	9	forensic	forensic	ADJ
ajrhss-2035	100	10	accountant	accountant	NOUN
ajrhss-2035	100	11	implies	imply	VERB
ajrhss-2035	100	12	more	more	ADJ
ajrhss-2035	100	13	familiarization	familiarization	NOUN
ajrhss-2035	100	14	with	with	ADP
ajrhss-2035	100	15	the	the	DET
ajrhss-2035	100	16	commercial	commercial	ADJ
ajrhss-2035	100	17	dispute	dispute	NOUN
ajrhss-2035	100	18	in	in	ADP
ajrhss-2035	100	19	question	question	NOUN
ajrhss-2035	100	20	thereby	thereby	ADV
ajrhss-2035	100	21	providing	provide	VERB
ajrhss-2035	100	22	consultative	consultative	ADJ
ajrhss-2035	100	23	services	service	NOUN
ajrhss-2035	100	24	as	as	ADV
ajrhss-2035	100	25	well	well	ADV
ajrhss-2035	100	26	as	as	ADP
ajrhss-2035	100	27	rendering	render	VERB
ajrhss-2035	100	28	advices	advice	NOUN
ajrhss-2035	100	29	to	to	ADP
ajrhss-2035	100	30	attorneys	attorney	NOUN
ajrhss-2035	100	31	,	,	PUNCT
ajrhss-2035	100	32	although	although	SCONJ
ajrhss-2035	100	33	the	the	DET
ajrhss-2035	100	34	kind	kind	NOUN
ajrhss-2035	100	35	of	of	ADP
ajrhss-2035	100	36	advice	advice	NOUN
ajrhss-2035	100	37	provided	provide	VERB
ajrhss-2035	100	38	by	by	ADP
ajrhss-2035	100	39	the	the	DET
ajrhss-2035	100	40	forensic	forensic	ADJ
ajrhss-2035	100	41	accountant	accountant	NOUN
ajrhss-2035	100	42	varies	vary	VERB
ajrhss-2035	100	43	,	,	PUNCT
ajrhss-2035	100	44	depending	depend	VERB
ajrhss-2035	100	45	on	on	ADP
ajrhss-2035	100	46	the	the	DET
ajrhss-2035	100	47	nature	nature	NOUN
ajrhss-2035	100	48	of	of	ADP
ajrhss-2035	100	49	case	case	NOUN
ajrhss-2035	100	50	in	in	ADP
ajrhss-2035	100	51	question	question	NOUN
ajrhss-2035	100	52	.	.	PUNCT
ajrhss-2035	101	1	advice	advice	NOUN
ajrhss-2035	101	2	rendered	render	VERB
ajrhss-2035	101	3	to	to	ADP
ajrhss-2035	101	4	the	the	DET
ajrhss-2035	101	5	attorney	attorney	NOUN
ajrhss-2035	101	6	could	could	AUX
ajrhss-2035	101	7	be	be	AUX
ajrhss-2035	101	8	cither	cither	NOUN
ajrhss-2035	101	9	determining	determine	VERB
ajrhss-2035	101	10	the	the	DET
ajrhss-2035	101	11	extent	extent	NOUN
ajrhss-2035	101	12	of	of	ADP
ajrhss-2035	101	13	damages	damage	NOUN
ajrhss-2035	101	14	in	in	ADP
ajrhss-2035	101	15	a	a	DET
ajrhss-2035	101	16	legal	legal	ADJ
ajrhss-2035	101	17	case	case	NOUN
ajrhss-2035	101	18	or	or	CCONJ
ajrhss-2035	101	19	rendering	render	VERB
ajrhss-2035	101	20	assistance	assistance	NOUN
ajrhss-2035	101	21	by	by	ADP
ajrhss-2035	101	22	providing	provide	VERB
ajrhss-2035	101	23	documentation	documentation	NOUN
ajrhss-2035	101	24	and	and	CCONJ
ajrhss-2035	101	25	relevant	relevant	ADJ
ajrhss-2035	101	26	fact	fact	NOUN
ajrhss-2035	101	27	on	on	ADP
ajrhss-2035	101	28	an	an	DET
ajrhss-2035	101	29	issue	issue	NOUN
ajrhss-2035	101	30	in	in	ADP
ajrhss-2035	101	31	other	other	ADJ
ajrhss-2035	101	32	to	to	PART
ajrhss-2035	101	33	support	support	VERB
ajrhss-2035	101	34	a	a	DET
ajrhss-2035	101	35	legal	legal	ADJ
ajrhss-2035	101	36	case	case	NOUN
ajrhss-2035	101	37	.	.	PUNCT
ajrhss-2035	102	1	the	the	DET
ajrhss-2035	102	2	documentation	documentation	NOUN
ajrhss-2035	102	3	process	process	NOUN
ajrhss-2035	102	4	required	require	VERB
ajrhss-2035	102	5	of	of	ADP
ajrhss-2035	102	6	a	a	DET
ajrhss-2035	102	7	forensic	forensic	ADJ
ajrhss-2035	102	8	accountant	accountant	NOUN
ajrhss-2035	102	9	involves	involve	VERB
ajrhss-2035	102	10	the	the	DET
ajrhss-2035	102	11	review	review	NOUN
ajrhss-2035	102	12	process	process	NOUN
ajrhss-2035	102	13	of	of	ADP
ajrhss-2035	102	14	necessary	necessary	ADJ
ajrhss-2035	102	15	documents	document	NOUN
ajrhss-2035	102	16	as	as	ADP
ajrhss-2035	102	17	part	part	NOUN
ajrhss-2035	102	18	of	of	ADP
ajrhss-2035	102	19	an	an	DET
ajrhss-2035	102	20	initial	initial	ADJ
ajrhss-2035	102	21	assessment	assessment	NOUN
ajrhss-2035	102	22	of	of	ADP
ajrhss-2035	102	23	a	a	DET
ajrhss-2035	102	24	case	case	NOUN
ajrhss-2035	102	25	,	,	PUNCT
ajrhss-2035	102	26	or	or	CCONJ
ajrhss-2035	102	27	by	by	ADP
ajrhss-2035	102	28	aiding	aid	VERB
ajrhss-2035	102	29	in	in	ADP
ajrhss-2035	102	30	the	the	DET
ajrhss-2035	102	31	discovery	discovery	NOUN
ajrhss-2035	102	32	proceedings	proceeding	NOUN
ajrhss-2035	102	33	by	by	ADP
ajrhss-2035	102	34	american	american	ADJ
ajrhss-2035	102	35	journal	journal	PROPN
ajrhss-2035	102	36	of	of	ADP
ajrhss-2035	102	37	research	research	NOUN
ajrhss-2035	102	38	in	in	ADP
ajrhss-2035	102	39	humanities	humanity	NOUN
ajrhss-2035	102	40	and	and	CCONJ
ajrhss-2035	102	41	social	social	ADJ
ajrhss-2035	102	42	sciences	science	NOUN
ajrhss-2035	102	43	volume	volume	NOUN
ajrhss-2035	102	44	8	8	NUM
ajrhss-2035	102	45	,	,	PUNCT
ajrhss-2035	102	46	jan	jan	PROPN
ajrhss-2035	102	47	.	.	PROPN
ajrhss-2035	102	48	,	,	PUNCT
ajrhss-2035	102	49	2023	2023	NUM
ajrhss-2035	102	50	p	p	NOUN
ajrhss-2035	102	51	a	a	DET
ajrhss-2035	102	52	g	g	NOUN
ajrhss-2035	102	53	e	e	NOUN
ajrhss-2035	102	54	|	|	ADV
ajrhss-2035	102	55	92	92	NUM
ajrhss-2035	102	56	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2035	102	57	helping	help	VERB
ajrhss-2035	102	58	to	to	PART
ajrhss-2035	102	59	formulate	formulate	VERB
ajrhss-2035	102	60	key	key	ADJ
ajrhss-2035	102	61	questions	question	NOUN
ajrhss-2035	102	62	with	with	ADP
ajrhss-2035	102	63	regards	regard	NOUN
ajrhss-2035	102	64	to	to	ADP
ajrhss-2035	102	65	the	the	DET
ajrhss-2035	102	66	financial	financial	ADJ
ajrhss-2035	102	67	evidence	evidence	NOUN
ajrhss-2035	102	68	.	.	PUNCT
ajrhss-2035	103	1	litigation	litigation	NOUN
ajrhss-2035	103	2	support	support	NOUN
ajrhss-2035	103	3	service	service	NOUN
ajrhss-2035	103	4	is	be	AUX
ajrhss-2035	103	5	a	a	DET
ajrhss-2035	103	6	veritable	veritable	ADJ
ajrhss-2035	103	7	tool	tool	NOUN
ajrhss-2035	103	8	that	that	PRON
ajrhss-2035	103	9	can	can	AUX
ajrhss-2035	103	10	be	be	AUX
ajrhss-2035	103	11	used	use	VERB
ajrhss-2035	103	12	to	to	PART
ajrhss-2035	103	13	achieve	achieve	VERB
ajrhss-2035	103	14	a	a	DET
ajrhss-2035	103	15	desire	desire	NOUN
ajrhss-2035	103	16	outcome	outcome	NOUN
ajrhss-2035	103	17	in	in	ADP
ajrhss-2035	103	18	issues	issue	NOUN
ajrhss-2035	103	19	concerning	concern	VERB
ajrhss-2035	103	20	a	a	DET
ajrhss-2035	103	21	dispute	dispute	NOUN
ajrhss-2035	103	22	.	.	PUNCT
ajrhss-2035	104	1	litigation	litigation	NOUN
ajrhss-2035	104	2	support	support	NOUN
ajrhss-2035	104	3	services	service	NOUN
ajrhss-2035	104	4	are	be	AUX
ajrhss-2035	104	5	of	of	ADP
ajrhss-2035	104	6	several	several	ADJ
ajrhss-2035	104	7	dimensions	dimension	NOUN
ajrhss-2035	104	8	which	which	PRON
ajrhss-2035	104	9	includes	include	VERB
ajrhss-2035	104	10	:	:	PUNCT
ajrhss-2035	104	11	a	a	DET
ajrhss-2035	104	12	forensic	forensic	ADJ
ajrhss-2035	104	13	litigator	litigator	NOUN
ajrhss-2035	104	14	assists	assist	NOUN
ajrhss-2035	104	15	in	in	ADP
ajrhss-2035	104	16	settlement	settlement	NOUN
ajrhss-2035	104	17	of	of	ADP
ajrhss-2035	104	18	discussion	discussion	NOUN
ajrhss-2035	104	19	and	and	CCONJ
ajrhss-2035	104	20	negotiation	negotiation	NOUN
ajrhss-2035	104	21	process	process	NOUN
ajrhss-2035	104	22	.	.	PUNCT
ajrhss-2035	105	1	forensic	forensic	ADJ
ajrhss-2035	105	2	litigator	litigator	NOUN
ajrhss-2035	105	3	need	need	VERB
ajrhss-2035	105	4	to	to	PART
ajrhss-2035	105	5	be	be	AUX
ajrhss-2035	105	6	presence	presence	NOUN
ajrhss-2035	105	7	at	at	ADP
ajrhss-2035	105	8	trials	trial	NOUN
ajrhss-2035	105	9	to	to	PART
ajrhss-2035	105	10	hear	hear	VERB
ajrhss-2035	105	11	the	the	DET
ajrhss-2035	105	12	testimony	testimony	NOUN
ajrhss-2035	105	13	of	of	ADP
ajrhss-2035	105	14	the	the	DET
ajrhss-2035	105	15	opposing	oppose	VERB
ajrhss-2035	105	16	expert	expert	NOUN
ajrhss-2035	105	17	and	and	CCONJ
ajrhss-2035	105	18	to	to	PART
ajrhss-2035	105	19	provide	provide	VERB
ajrhss-2035	105	20	assistance	assistance	NOUN
ajrhss-2035	105	21	with	with	ADP
ajrhss-2035	105	22	cross	cross	NOUN
ajrhss-2035	105	23	examination	examination	NOUN
ajrhss-2035	105	24	.	.	PUNCT
ajrhss-2035	106	1	forensic	forensic	ADJ
ajrhss-2035	106	2	litigator	litigator	NOUN
ajrhss-2035	106	3	is	be	AUX
ajrhss-2035	106	4	mandated	mandate	VERB
ajrhss-2035	106	5	to	to	PART
ajrhss-2035	106	6	review	review	VERB
ajrhss-2035	106	7	the	the	DET
ajrhss-2035	106	8	opposing	oppose	VERB
ajrhss-2035	106	9	expert	expert	NOUN
ajrhss-2035	106	10	damages	damage	NOUN
ajrhss-2035	106	11	report	report	NOUN
ajrhss-2035	106	12	and	and	CCONJ
ajrhss-2035	106	13	reporting	report	VERB
ajrhss-2035	106	14	on	on	ADP
ajrhss-2035	106	15	both	both	CCONJ
ajrhss-2035	106	16	the	the	DET
ajrhss-2035	106	17	strength	strength	NOUN
ajrhss-2035	106	18	and	and	CCONJ
ajrhss-2035	106	19	weakness	weakness	NOUN
ajrhss-2035	106	20	of	of	ADP
ajrhss-2035	106	21	the	the	DET
ajrhss-2035	106	22	position	position	NOUN
ajrhss-2035	106	23	adopted	adopt	VERB
ajrhss-2035	106	24	.	.	PUNCT
ajrhss-2035	107	1	forensic	forensic	ADJ
ajrhss-2035	107	2	litigator	litigator	NOUN
ajrhss-2035	107	3	assists	assist	NOUN
ajrhss-2035	107	4	in	in	ADP
ajrhss-2035	107	5	providing	provide	VERB
ajrhss-2035	107	6	necessary	necessary	ADJ
ajrhss-2035	107	7	documentation	documentation	NOUN
ajrhss-2035	107	8	necessary	necessary	ADJ
ajrhss-2035	107	9	to	to	PART
ajrhss-2035	107	10	support	support	VERB
ajrhss-2035	107	11	or	or	CCONJ
ajrhss-2035	107	12	refute	refute	VERB
ajrhss-2035	107	13	a	a	DET
ajrhss-2035	107	14	claim	claim	NOUN
ajrhss-2035	107	15	.	.	PUNCT
ajrhss-2035	108	1	it	it	PRON
ajrhss-2035	108	2	is	be	AUX
ajrhss-2035	108	3	of	of	ADP
ajrhss-2035	108	4	paramount	paramount	ADJ
ajrhss-2035	108	5	importance	importance	NOUN
ajrhss-2035	108	6	that	that	SCONJ
ajrhss-2035	108	7	the	the	DET
ajrhss-2035	108	8	forensic	forensic	ADJ
ajrhss-2035	108	9	litigator	litigator	NOUN
ajrhss-2035	108	10	review	review	VERB
ajrhss-2035	108	11	such	such	ADJ
ajrhss-2035	108	12	relevant	relevant	ADJ
ajrhss-2035	108	13	documents	document	NOUN
ajrhss-2035	108	14	obtained	obtain	VERB
ajrhss-2035	108	15	in	in	ADP
ajrhss-2035	108	16	four	four	NUM
ajrhss-2035	108	17	above	above	ADV
ajrhss-2035	108	18	in	in	ADP
ajrhss-2035	108	19	other	other	ADJ
ajrhss-2035	108	20	to	to	PART
ajrhss-2035	108	21	form	form	VERB
ajrhss-2035	108	22	an	an	DET
ajrhss-2035	108	23	initial	initial	ADJ
ajrhss-2035	108	24	assessment	assessment	NOUN
ajrhss-2035	108	25	of	of	ADP
ajrhss-2035	108	26	the	the	DET
ajrhss-2035	108	27	case	case	NOUN
ajrhss-2035	108	28	in	in	ADP
ajrhss-2035	108	29	view	view	NOUN
ajrhss-2035	108	30	and	and	CCONJ
ajrhss-2035	108	31	identify	identify	VERB
ajrhss-2035	108	32	vividly	vividly	ADV
ajrhss-2035	108	33	the	the	DET
ajrhss-2035	108	34	area	area	NOUN
ajrhss-2035	108	35	of	of	ADP
ajrhss-2035	108	36	loss	loss	NOUN
ajrhss-2035	108	37	.	.	PUNCT
ajrhss-2035	109	1	forensic	forensic	ADJ
ajrhss-2035	109	2	litigator	litigator	NOUN
ajrhss-2035	109	3	provides	provide	VERB
ajrhss-2035	109	4	assistance	assistance	NOUN
ajrhss-2035	109	5	with	with	ADP
ajrhss-2035	109	6	examination	examination	NOUN
ajrhss-2035	109	7	of	of	ADP
ajrhss-2035	109	8	individuals	individual	NOUN
ajrhss-2035	109	9	involved	involve	VERB
ajrhss-2035	109	10	in	in	ADP
ajrhss-2035	109	11	legal	legal	ADJ
ajrhss-2035	109	12	suit	suit	NOUN
ajrhss-2035	109	13	by	by	ADP
ajrhss-2035	109	14	formulating	formulate	VERB
ajrhss-2035	109	15	questions	question	NOUN
ajrhss-2035	109	16	to	to	PART
ajrhss-2035	109	17	be	be	AUX
ajrhss-2035	109	18	administered	administer	VERB
ajrhss-2035	109	19	regarding	regard	VERB
ajrhss-2035	109	20	financial	financial	ADJ
ajrhss-2035	109	21	claims	claim	NOUN
ajrhss-2035	109	22	as	as	ADP
ajrhss-2035	109	23	evidence	evidence	NOUN
ajrhss-2035	109	24	.	.	PUNCT
ajrhss-2035	110	1	investigative	investigative	ADJ
ajrhss-2035	110	2	accounting	account	VERB
ajrhss-2035	110	3	this	this	DET
ajrhss-2035	110	4	technique	technique	NOUN
ajrhss-2035	110	5	of	of	ADP
ajrhss-2035	110	6	forensic	forensic	ADJ
ajrhss-2035	110	7	accounting	accounting	NOUN
ajrhss-2035	110	8	is	be	AUX
ajrhss-2035	110	9	useful	useful	ADJ
ajrhss-2035	110	10	in	in	ADP
ajrhss-2035	110	11	the	the	DET
ajrhss-2035	110	12	sense	sense	NOUN
ajrhss-2035	110	13	that	that	SCONJ
ajrhss-2035	110	14	various	various	ADJ
ajrhss-2035	110	15	complaints	complaint	NOUN
ajrhss-2035	110	16	and	and	CCONJ
ajrhss-2035	110	17	allegations	allegation	NOUN
ajrhss-2035	110	18	could	could	AUX
ajrhss-2035	110	19	be	be	AUX
ajrhss-2035	110	20	used	use	VERB
ajrhss-2035	110	21	as	as	ADP
ajrhss-2035	110	22	a	a	DET
ajrhss-2035	110	23	guide	guide	NOUN
ajrhss-2035	110	24	for	for	ADP
ajrhss-2035	110	25	gathering	gather	VERB
ajrhss-2035	110	26	evidence	evidence	NOUN
ajrhss-2035	110	27	used	use	VERB
ajrhss-2035	110	28	in	in	ADP
ajrhss-2035	110	29	investigation	investigation	NOUN
ajrhss-2035	110	30	.	.	PUNCT
ajrhss-2035	111	1	this	this	PRON
ajrhss-2035	111	2	is	be	AUX
ajrhss-2035	111	3	cited	cite	VERB
ajrhss-2035	111	4	as	as	ADP
ajrhss-2035	111	5	being	be	AUX
ajrhss-2035	111	6	proactive	proactive	ADJ
ajrhss-2035	111	7	because	because	SCONJ
ajrhss-2035	111	8	it	it	PRON
ajrhss-2035	111	9	is	be	AUX
ajrhss-2035	111	10	widely	widely	ADV
ajrhss-2035	111	11	felt	feel	VERB
ajrhss-2035	111	12	that	that	SCONJ
ajrhss-2035	111	13	the	the	DET
ajrhss-2035	111	14	existence	existence	NOUN
ajrhss-2035	111	15	of	of	ADP
ajrhss-2035	111	16	a	a	DET
ajrhss-2035	111	17	system	system	NOUN
ajrhss-2035	111	18	of	of	ADP
ajrhss-2035	111	19	investigation	investigation	NOUN
ajrhss-2035	111	20	in	in	ADP
ajrhss-2035	111	21	such	such	ADJ
ajrhss-2035	111	22	cases	case	NOUN
ajrhss-2035	111	23	is	be	AUX
ajrhss-2035	111	24	significant	significant	ADJ
ajrhss-2035	111	25	deterrent	deterrent	NOUN
ajrhss-2035	111	26	to	to	PART
ajrhss-2035	111	27	fraud	fraud	VERB
ajrhss-2035	111	28	and	and	CCONJ
ajrhss-2035	111	29	corruption	corruption	NOUN
ajrhss-2035	111	30	ezeilo	ezeilo	ADJ
ajrhss-2035	111	31	(	(	PUNCT
ajrhss-2035	111	32	2010	2010	NUM
ajrhss-2035	111	33	)	)	PUNCT
ajrhss-2035	111	34	.	.	PUNCT
ajrhss-2035	112	1	l/.eilo	l/.eilo	PROPN
ajrhss-2035	112	2	(	(	PUNCT
ajrhss-2035	112	3	2010	2010	NUM
ajrhss-2035	112	4	)	)	PUNCT
ajrhss-2035	112	5	defined	define	VERB
ajrhss-2035	112	6	investigative	investigative	ADJ
ajrhss-2035	112	7	accounting	accounting	NOUN
ajrhss-2035	112	8	as	as	ADP
ajrhss-2035	112	9	“	"	PUNCT
ajrhss-2035	112	10	accounting	accounting	NOUN
ajrhss-2035	112	11	that	that	PRON
ajrhss-2035	112	12	is	be	AUX
ajrhss-2035	112	13	performed	perform	VERB
ajrhss-2035	112	14	to	to	PART
ajrhss-2035	112	15	investigate	investigate	VERB
ajrhss-2035	112	16	incident	incident	NOUN
ajrhss-2035	112	17	of	of	ADP
ajrhss-2035	112	18	possible	possible	ADJ
ajrhss-2035	112	19	fraud	fraud	NOUN
ajrhss-2035	112	20	or	or	CCONJ
ajrhss-2035	112	21	misappropriation	misappropriation	NOUN
ajrhss-2035	112	22	of	of	ADP
ajrhss-2035	112	23	institutions	institution	NOUN
ajrhss-2035	112	24	funds	fund	NOUN
ajrhss-2035	112	25	”	"	PUNCT
ajrhss-2035	112	26	.	.	PUNCT
ajrhss-2035	113	1	it	it	PRON
ajrhss-2035	113	2	is	be	AUX
ajrhss-2035	113	3	usually	usually	ADV
ajrhss-2035	113	4	seen	see	VERB
ajrhss-2035	113	5	as	as	ADP
ajrhss-2035	113	6	an	an	DET
ajrhss-2035	113	7	accounting	accounting	NOUN
ajrhss-2035	113	8	that	that	PRON
ajrhss-2035	113	9	takes	take	VERB
ajrhss-2035	113	10	place	place	NOUN
ajrhss-2035	113	11	as	as	ADP
ajrhss-2035	113	12	a	a	DET
ajrhss-2035	113	13	result	result	NOUN
ajrhss-2035	113	14	of	of	ADP
ajrhss-2035	113	15	report	report	NOUN
ajrhss-2035	113	16	of	of	ADP
ajrhss-2035	113	17	unusual	unusual	ADJ
ajrhss-2035	113	18	or	or	CCONJ
ajrhss-2035	113	19	suspicious	suspicious	ADJ
ajrhss-2035	113	20	activity	activity	NOUN
ajrhss-2035	113	21	on	on	ADP
ajrhss-2035	113	22	the	the	DET
ajrhss-2035	113	23	part	part	NOUN
ajrhss-2035	113	24	of	of	ADP
ajrhss-2035	113	25	an	an	DET
ajrhss-2035	113	26	individual	individual	NOUN
ajrhss-2035	113	27	or	or	CCONJ
ajrhss-2035	113	28	a	a	DET
ajrhss-2035	113	29	department	department	NOUN
ajrhss-2035	113	30	.	.	PUNCT
ajrhss-2035	114	1	it	it	PRON
ajrhss-2035	114	2	usually	usually	ADV
ajrhss-2035	114	3	focuses	focus	VERB
ajrhss-2035	114	4	on	on	ADP
ajrhss-2035	114	5	specific	specific	ADJ
ajrhss-2035	114	6	aspects	aspect	NOUN
ajrhss-2035	114	7	of	of	ADP
ajrhss-2035	114	8	the	the	DET
ajrhss-2035	114	9	work	work	NOUN
ajrhss-2035	114	10	of	of	ADP
ajrhss-2035	114	11	a	a	DET
ajrhss-2035	114	12	department	department	NOUN
ajrhss-2035	114	13	or	or	CCONJ
ajrhss-2035	114	14	individual	individual	NOUN
ajrhss-2035	114	15	in	in	ADP
ajrhss-2035	114	16	relatipn	relatipn	NOUN
ajrhss-2035	114	17	to	to	PART
ajrhss-2035	114	18	fraud	fraud	VERB
ajrhss-2035	114	19	and	and	CCONJ
ajrhss-2035	114	20	corruption	corruption	NOUN
ajrhss-2035	114	21	,	,	PUNCT
ajrhss-2035	114	22	so	so	SCONJ
ajrhss-2035	114	23	as	as	SCONJ
ajrhss-2035	114	24	to	to	PART
ajrhss-2035	114	25	examine	examine	VERB
ajrhss-2035	114	26	how	how	SCONJ
ajrhss-2035	114	27	the	the	DET
ajrhss-2035	114	28	system	system	NOUN
ajrhss-2035	114	29	can	can	AUX
ajrhss-2035	114	30	be	be	AUX
ajrhss-2035	114	31	reinforced	reinforce	VERB
ajrhss-2035	114	32	for	for	ADP
ajrhss-2035	114	33	fraud	fraud	NOUN
ajrhss-2035	114	34	prevention	prevention	NOUN
ajrhss-2035	114	35	and	and	CCONJ
ajrhss-2035	114	36	detection	detection	NOUN
ajrhss-2035	114	37	.	.	PUNCT
ajrhss-2035	115	1	ezilo	ezilo	PROPN
ajrhss-2035	115	2	(	(	PUNCT
ajrhss-2035	115	3	2010	2010	NUM
ajrhss-2035	115	4	)	)	PUNCT
ajrhss-2035	115	5	further	far	ADV
ajrhss-2035	115	6	explains	explain	VERB
ajrhss-2035	115	7	that	that	SCONJ
ajrhss-2035	115	8	investigation	investigation	NOUN
ajrhss-2035	115	9	is	be	AUX
ajrhss-2035	115	10	a	a	DET
ajrhss-2035	115	11	valuable	valuable	ADJ
ajrhss-2035	115	12	part	part	NOUN
ajrhss-2035	115	13	of	of	ADP
ajrhss-2035	115	14	accounting	accounting	NOUN
ajrhss-2035	115	15	because	because	SCONJ
ajrhss-2035	115	16	it	it	PRON
ajrhss-2035	115	17	focuses	focus	VERB
ajrhss-2035	115	18	on	on	ADP
ajrhss-2035	115	19	the	the	DET
ajrhss-2035	115	20	risks	risk	NOUN
ajrhss-2035	115	21	that	that	PRON
ajrhss-2035	115	22	threaten	threaten	VERB
ajrhss-2035	115	23	achievement	achievement	NOUN
ajrhss-2035	115	24	such	such	ADJ
ajrhss-2035	115	25	as	as	ADP
ajrhss-2035	115	26	risk	risk	NOUN
ajrhss-2035	115	27	of	of	ADP
ajrhss-2035	115	28	fraudulent	fraudulent	ADJ
ajrhss-2035	115	29	.	.	PUNCT
ajrhss-2035	116	1	claims	claim	NOUN
ajrhss-2035	116	2	for	for	ADP
ajrhss-2035	116	3	expenditure	expenditure	NOUN
ajrhss-2035	116	4	,	,	PUNCT
ajrhss-2035	116	5	fraudulent	fraudulent	ADJ
ajrhss-2035	116	6	provision	provision	NOUN
ajrhss-2035	116	7	of	of	ADP
ajrhss-2035	116	8	services	service	NOUN
ajrhss-2035	116	9	to	to	ADP
ajrhss-2035	116	10	an	an	DET
ajrhss-2035	116	11	organization	organization	NOUN
ajrhss-2035	116	12	or	or	CCONJ
ajrhss-2035	116	13	fraud	fraud	NOUN
ajrhss-2035	116	14	and	and	CCONJ
ajrhss-2035	116	15	evasion	evasion	NOUN
ajrhss-2035	116	16	of	of	ADP
ajrhss-2035	116	17	revenue	revenue	NOUN
ajrhss-2035	116	18	payments	payment	NOUN
ajrhss-2035	116	19	.	.	PUNCT
ajrhss-2035	117	1	it	it	PRON
ajrhss-2035	117	2	also	also	ADV
ajrhss-2035	117	3	concentrates	concentrate	VERB
ajrhss-2035	117	4	on	on	ADP
ajrhss-2035	117	5	the	the	DET
ajrhss-2035	117	6	standards	standard	NOUN
ajrhss-2035	117	7	of	of	ADP
ajrhss-2035	117	8	financial	financial	ADJ
ajrhss-2035	117	9	management	management	NOUN
ajrhss-2035	117	10	,	,	PUNCT
ajrhss-2035	117	11	implementation	implementation	NOUN
ajrhss-2035	117	12	of	of	ADP
ajrhss-2035	117	13	internal	internal	ADJ
ajrhss-2035	117	14	control	control	NOUN
ajrhss-2035	117	15	and	and	CCONJ
ajrhss-2035	117	16	electronic	electronic	ADJ
ajrhss-2035	117	17	services	service	NOUN
ajrhss-2035	117	18	.	.	PUNCT
ajrhss-2035	118	1	research	research	NOUN
ajrhss-2035	118	2	methodology	methodology	NOUN
ajrhss-2035	118	3	the	the	DET
ajrhss-2035	118	4	survey	survey	NOUN
ajrhss-2035	118	5	method	method	NOUN
ajrhss-2035	118	6	of	of	ADP
ajrhss-2035	118	7	research	research	NOUN
ajrhss-2035	118	8	design	design	NOUN
ajrhss-2035	118	9	is	be	AUX
ajrhss-2035	118	10	considered	consider	VERB
ajrhss-2035	118	11	appropriate	appropriate	ADJ
ajrhss-2035	118	12	as	as	SCONJ
ajrhss-2035	118	13	direct	direct	ADJ
ajrhss-2035	118	14	or	or	CCONJ
ajrhss-2035	118	15	indirect	indirect	ADJ
ajrhss-2035	118	16	contact	contact	NOUN
ajrhss-2035	118	17	is	be	AUX
ajrhss-2035	118	18	established	establish	VERB
ajrhss-2035	118	19	with	with	ADP
ajrhss-2035	118	20	individuals	individual	NOUN
ajrhss-2035	118	21	related	relate	VERB
ajrhss-2035	118	22	to	to	ADP
ajrhss-2035	118	23	the	the	DET
ajrhss-2035	118	24	study	study	NOUN
ajrhss-2035	118	25	by	by	ADP
ajrhss-2035	118	26	the	the	DET
ajrhss-2035	118	27	use	use	NOUN
ajrhss-2035	118	28	of	of	ADP
ajrhss-2035	118	29	a	a	DET
ajrhss-2035	118	30	well	well	ADV
ajrhss-2035	118	31	-	-	PUNCT
ajrhss-2035	118	32	designed	design	VERB
ajrhss-2035	118	33	tool	tool	NOUN
ajrhss-2035	118	34	called	call	VERB
ajrhss-2035	118	35	questionnaire	questionnaire	NOUN
ajrhss-2035	118	36	.	.	PUNCT
ajrhss-2035	119	1	the	the	DET
ajrhss-2035	119	2	population	population	NOUN
ajrhss-2035	119	3	of	of	ADP
ajrhss-2035	119	4	the	the	DET
ajrhss-2035	119	5	study	study	NOUN
ajrhss-2035	119	6	comprises	comprise	NOUN
ajrhss-2035	119	7	of	of	ADP
ajrhss-2035	119	8	six	six	NUM
ajrhss-2035	119	9	(	(	PUNCT
ajrhss-2035	119	10	6	6	NUM
ajrhss-2035	119	11	)	)	PUNCT
ajrhss-2035	119	12	ministries	ministry	NOUN
ajrhss-2035	119	13	in	in	ADP
ajrhss-2035	119	14	rivers	river	NOUN
ajrhss-2035	119	15	state	state	NOUN
ajrhss-2035	119	16	from	from	ADP
ajrhss-2035	119	17	a	a	DET
ajrhss-2035	119	18	total	total	NOUN
ajrhss-2035	119	19	of	of	ADP
ajrhss-2035	119	20	(	(	PUNCT
ajrhss-2035	119	21	28	28	NUM
ajrhss-2035	119	22	)	)	PUNCT
ajrhss-2035	119	23	ministries	ministry	NOUN
ajrhss-2035	119	24	.	.	PUNCT
ajrhss-2035	120	1	the	the	DET
ajrhss-2035	120	2	table	table	NOUN
ajrhss-2035	120	3	1	1	NUM
ajrhss-2035	120	4	below	below	ADV
ajrhss-2035	120	5	gives	give	VERB
ajrhss-2035	120	6	a	a	DET
ajrhss-2035	120	7	clear	clear	ADJ
ajrhss-2035	120	8	picture	picture	NOUN
ajrhss-2035	120	9	of	of	ADP
ajrhss-2035	120	10	the	the	DET
ajrhss-2035	120	11	various	various	ADJ
ajrhss-2035	120	12	ministries	ministry	NOUN
ajrhss-2035	120	13	and	and	CCONJ
ajrhss-2035	120	14	their	their	PRON
ajrhss-2035	120	15	corresponding	corresponding	ADJ
ajrhss-2035	120	16	population	population	NOUN
ajrhss-2035	120	17	.	.	PUNCT
ajrhss-2035	121	1	american	american	PROPN
ajrhss-2035	121	2	journal	journal	PROPN
ajrhss-2035	121	3	of	of	ADP
ajrhss-2035	121	4	research	research	NOUN
ajrhss-2035	121	5	in	in	ADP
ajrhss-2035	121	6	humanities	humanity	NOUN
ajrhss-2035	121	7	and	and	CCONJ
ajrhss-2035	121	8	social	social	ADJ
ajrhss-2035	121	9	sciences	science	NOUN
ajrhss-2035	121	10	volume	volume	NOUN
ajrhss-2035	121	11	8	8	NUM
ajrhss-2035	121	12	,	,	PUNCT
ajrhss-2035	121	13	jan	jan	PROPN
ajrhss-2035	121	14	.	.	PROPN
ajrhss-2035	121	15	,	,	PUNCT
ajrhss-2035	121	16	2023	2023	NUM
ajrhss-2035	121	17	p	p	NOUN
ajrhss-2035	121	18	a	a	PRON
ajrhss-2035	121	19	g	g	NOUN
ajrhss-2035	121	20	e	e	NOUN
ajrhss-2035	121	21	|	|	ADV
ajrhss-2035	121	22	93	93	NUM
ajrhss-2035	121	23	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2035	121	24	s	s	PROPN
ajrhss-2035	121	25	/	/	SYM
ajrhss-2035	121	26	n	n	NOUN
ajrhss-2035	121	27	ministries	ministry	NOUN
ajrhss-2035	121	28	no	no	PROPN
ajrhss-2035	121	29	of	of	ADP
ajrhss-2035	121	30	st	st	PROPN
ajrhss-2035	121	31	1	1	PROPN
ajrhss-2035	121	32	ministry	ministry	PROPN
ajrhss-2035	121	33	of	of	ADP
ajrhss-2035	121	34	finance	finance	PROPN
ajrhss-2035	121	35	201	201	NUM
ajrhss-2035	121	36	2	2	NUM
ajrhss-2035	121	37	ministry	ministry	NOUN
ajrhss-2035	121	38	of	of	ADP
ajrhss-2035	121	39	housing	housing	PROPN
ajrhss-2035	121	40	56	56	NUM
ajrhss-2035	121	41	3	3	NUM
ajrhss-2035	121	42	ministries	ministry	NOUN
ajrhss-2035	121	43	of	of	ADP
ajrhss-2035	121	44	chieftaincy	chieftaincy	NOUN
ajrhss-2035	121	45	and	and	CCONJ
ajrhss-2035	121	46	community	community	NOUN
ajrhss-2035	121	47	affairs	affair	NOUN
ajrhss-2035	121	48	64	64	NUM
ajrhss-2035	121	49	3	3	NUM
ajrhss-2035	121	50	ministry	ministry	PROPN
ajrhss-2035	121	51	of	of	ADP
ajrhss-2035	121	52	budget	budget	PROPN
ajrhss-2035	121	53	and	and	CCONJ
ajrhss-2035	121	54	economic	economic	ADJ
ajrhss-2035	121	55	planning	planning	NOUN
ajrhss-2035	121	56	75	75	NUM
ajrhss-2035	121	57	5	5	NUM
ajrhss-2035	121	58	ministry	ministry	NOUN
ajrhss-2035	121	59	of	of	ADP
ajrhss-2035	121	60	urban	urban	PROPN
ajrhss-2035	121	61	development	development	PROPN
ajrhss-2035	121	62	38	38	NUM
ajrhss-2035	121	63	6	6	NUM
ajrhss-2035	121	64	ministry	ministry	PROPN
ajrhss-2035	121	65	of	of	ADP
ajrhss-2035	121	66	health	health	PROPN
ajrhss-2035	121	67	657	657	NUM
ajrhss-2035	121	68	total	total	NOUN
ajrhss-2035	121	69	1,091	1,091	NUM
ajrhss-2035	121	70	the	the	DET
ajrhss-2035	121	71	research	research	NOUN
ajrhss-2035	121	72	instruments	instrument	NOUN
ajrhss-2035	121	73	used	use	VERB
ajrhss-2035	121	74	in	in	ADP
ajrhss-2035	121	75	collection	collection	NOUN
ajrhss-2035	121	76	of	of	ADP
ajrhss-2035	121	77	data	datum	NOUN
ajrhss-2035	121	78	for	for	ADP
ajrhss-2035	121	79	a	a	DET
ajrhss-2035	121	80	study	study	NOUN
ajrhss-2035	121	81	of	of	ADP
ajrhss-2035	121	82	this	this	DET
ajrhss-2035	121	83	nature	nature	NOUN
ajrhss-2035	121	84	is	be	AUX
ajrhss-2035	121	85	primary	primary	ADJ
ajrhss-2035	121	86	instrument	instrument	NOUN
ajrhss-2035	121	87	personal	personal	ADJ
ajrhss-2035	121	88	interviews	interview	NOUN
ajrhss-2035	121	89	and	and	CCONJ
ajrhss-2035	121	90	questionnaires	questionnaire	NOUN
ajrhss-2035	121	91	as	as	ADP
ajrhss-2035	121	92	the	the	DET
ajrhss-2035	121	93	major	major	ADJ
ajrhss-2035	121	94	primary	primary	ADJ
ajrhss-2035	121	95	instrument	instrument	NOUN
ajrhss-2035	121	96	for	for	ADP
ajrhss-2035	121	97	data	datum	NOUN
ajrhss-2035	121	98	collection	collection	NOUN
ajrhss-2035	121	99	to	to	PART
ajrhss-2035	121	100	enable	enable	VERB
ajrhss-2035	121	101	the	the	DET
ajrhss-2035	121	102	researcher	researcher	NOUN
ajrhss-2035	121	103	obtain	obtain	VERB
ajrhss-2035	121	104	relevant	relevant	ADJ
ajrhss-2035	121	105	and	and	CCONJ
ajrhss-2035	121	106	appropriate	appropriate	ADJ
ajrhss-2035	121	107	questions	question	NOUN
ajrhss-2035	121	108	necessary	necessary	ADJ
ajrhss-2035	121	109	in	in	ADP
ajrhss-2035	121	110	achieving	achieve	VERB
ajrhss-2035	121	111	the	the	DET
ajrhss-2035	121	112	objective	objective	NOUN
ajrhss-2035	121	113	of	of	ADP
ajrhss-2035	121	114	the	the	DET
ajrhss-2035	121	115	study	study	NOUN
ajrhss-2035	121	116	.	.	PUNCT
ajrhss-2035	122	1	the	the	DET
ajrhss-2035	122	2	instrument	instrument	NOUN
ajrhss-2035	122	3	also	also	ADV
ajrhss-2035	122	4	includes	include	VERB
ajrhss-2035	122	5	consultation	consultation	NOUN
ajrhss-2035	122	6	of	of	ADP
ajrhss-2035	122	7	records	record	NOUN
ajrhss-2035	122	8	,	,	PUNCT
ajrhss-2035	122	9	documents	document	NOUN
ajrhss-2035	122	10	such	such	ADJ
ajrhss-2035	122	11	as	as	ADP
ajrhss-2035	122	12	internet	internet	NOUN
ajrhss-2035	122	13	materials	material	NOUN
ajrhss-2035	122	14	,	,	PUNCT
ajrhss-2035	122	15	text	text	NOUN
ajrhss-2035	122	16	books	book	NOUN
ajrhss-2035	122	17	and	and	CCONJ
ajrhss-2035	122	18	journals	journal	NOUN
ajrhss-2035	122	19	as	as	SCONJ
ajrhss-2035	122	20	it	it	PRON
ajrhss-2035	122	21	provides	provide	VERB
ajrhss-2035	122	22	vital	vital	ADJ
ajrhss-2035	122	23	information	information	NOUN
ajrhss-2035	122	24	on	on	ADP
ajrhss-2035	122	25	issues	issue	NOUN
ajrhss-2035	122	26	related	relate	VERB
ajrhss-2035	122	27	to	to	ADP
ajrhss-2035	122	28	the	the	DET
ajrhss-2035	122	29	research	research	NOUN
ajrhss-2035	122	30	study	study	NOUN
ajrhss-2035	122	31	.	.	PUNCT
ajrhss-2035	123	1	for	for	ADP
ajrhss-2035	123	2	a	a	DET
ajrhss-2035	123	3	research	research	NOUN
ajrhss-2035	123	4	of	of	ADP
ajrhss-2035	123	5	this	this	DET
ajrhss-2035	123	6	nature	nature	NOUN
ajrhss-2035	123	7	,	,	PUNCT
ajrhss-2035	123	8	the	the	DET
ajrhss-2035	123	9	researcher	researcher	NOUN
ajrhss-2035	123	10	decided	decide	VERB
ajrhss-2035	123	11	to	to	PART
ajrhss-2035	123	12	adopt	adopt	VERB
ajrhss-2035	123	13	nonprobability	nonprobability	NOUN
ajrhss-2035	123	14	sampling	sample	VERB
ajrhss-2035	123	15	techniques	technique	NOUN
ajrhss-2035	123	16	which	which	PRON
ajrhss-2035	123	17	was	be	AUX
ajrhss-2035	123	18	used	use	VERB
ajrhss-2035	123	19	to	to	PART
ajrhss-2035	123	20	select	select	VERB
ajrhss-2035	123	21	the	the	DET
ajrhss-2035	123	22	six	six	NUM
ajrhss-2035	123	23	ministries	ministry	NOUN
ajrhss-2035	123	24	which	which	PRON
ajrhss-2035	123	25	forms	form	VERB
ajrhss-2035	123	26	the	the	DET
ajrhss-2035	123	27	population	population	NOUN
ajrhss-2035	123	28	,	,	PUNCT
ajrhss-2035	123	29	of	of	ADP
ajrhss-2035	123	30	the	the	DET
ajrhss-2035	123	31	study	study	NOUN
ajrhss-2035	123	32	.	.	PUNCT
ajrhss-2035	124	1	the	the	DET
ajrhss-2035	124	2	researcher	researcher	NOUN
ajrhss-2035	124	3	decided	decide	VERB
ajrhss-2035	124	4	to	to	PART
ajrhss-2035	124	5	use	use	VERB
ajrhss-2035	124	6	the	the	DET
ajrhss-2035	124	7	purposive	purposive	ADJ
ajrhss-2035	124	8	sampling	sampling	NOUN
ajrhss-2035	124	9	technique	technique	NOUN
ajrhss-2035	124	10	due	due	ADP
ajrhss-2035	124	11	to	to	ADP
ajrhss-2035	124	12	the	the	DET
ajrhss-2035	124	13	fact	fact	NOUN
ajrhss-2035	124	14	that	that	SCONJ
ajrhss-2035	124	15	the	the	DET
ajrhss-2035	124	16	six	six	NUM
ajrhss-2035	124	17	ministries	ministry	NOUN
ajrhss-2035	124	18	which	which	PRON
ajrhss-2035	124	19	makes	make	VERB
ajrhss-2035	124	20	up	up	ADP
ajrhss-2035	124	21	the	the	DET
ajrhss-2035	124	22	population	population	NOUN
ajrhss-2035	124	23	of	of	ADP
ajrhss-2035	124	24	the	the	DET
ajrhss-2035	124	25	study	study	NOUN
ajrhss-2035	124	26	forms	form	VERB
ajrhss-2035	124	27	part	part	NOUN
ajrhss-2035	124	28	of	of	ADP
ajrhss-2035	124	29	the	the	DET
ajrhss-2035	124	30	28	28	NUM
ajrhss-2035	124	31	ministries	ministry	NOUN
ajrhss-2035	124	32	,	,	PUNCT
ajrhss-2035	124	33	and	and	CCONJ
ajrhss-2035	124	34	it	it	PRON
ajrhss-2035	124	35	thus	thus	ADV
ajrhss-2035	124	36	,	,	PUNCT
ajrhss-2035	124	37	reasonably	reasonably	ADV
ajrhss-2035	124	38	represent	represent	VERB
ajrhss-2035	124	39	the	the	DET
ajrhss-2035	124	40	total	total	ADJ
ajrhss-2035	124	41	ministries	ministry	NOUN
ajrhss-2035	124	42	as	as	ADP
ajrhss-2035	124	43	the	the	DET
ajrhss-2035	124	44	accounting	accounting	NOUN
ajrhss-2035	124	45	system	system	NOUN
ajrhss-2035	124	46	and	and	CCONJ
ajrhss-2035	124	47	process	process	NOUN
ajrhss-2035	124	48	in	in	ADP
ajrhss-2035	124	49	these	these	DET
ajrhss-2035	124	50	ministries	ministry	NOUN
ajrhss-2035	124	51	are	be	AUX
ajrhss-2035	124	52	similar	similar	ADJ
ajrhss-2035	124	53	;	;	PUNCT
ajrhss-2035	124	54	so	so	ADV
ajrhss-2035	124	55	are	be	AUX
ajrhss-2035	124	56	fraud	fraud	NOUN
ajrhss-2035	124	57	committed	commit	VERB
ajrhss-2035	124	58	among	among	ADP
ajrhss-2035	124	59	the	the	DET
ajrhss-2035	124	60	six	six	NUM
ajrhss-2035	124	61	ministries	ministry	NOUN
ajrhss-2035	124	62	are	be	AUX
ajrhss-2035	124	63	similar	similar	ADJ
ajrhss-2035	124	64	to	to	ADP
ajrhss-2035	124	65	the	the	DET
ajrhss-2035	124	66	28	28	NUM
ajrhss-2035	124	67	ministries	ministry	NOUN
ajrhss-2035	124	68	as	as	ADP
ajrhss-2035	124	69	a	a	DET
ajrhss-2035	124	70	whole	whole	NOUN
ajrhss-2035	124	71	.	.	PUNCT
ajrhss-2035	125	1	the	the	DET
ajrhss-2035	125	2	two	two	NUM
ajrhss-2035	125	3	variable	variable	NOUN
ajrhss-2035	125	4	s	s	VERB
ajrhss-2035	125	5	employed	employ	VERB
ajrhss-2035	125	6	by	by	ADP
ajrhss-2035	125	7	researcher	researcher	NOUN
ajrhss-2035	125	8	for	for	ADP
ajrhss-2035	125	9	the	the	DET
ajrhss-2035	125	10	study	study	NOUN
ajrhss-2035	125	11	are	be	AUX
ajrhss-2035	125	12	:	:	PUNCT
ajrhss-2035	125	13	the	the	DET
ajrhss-2035	125	14	independent	independent	ADJ
ajrhss-2035	125	15	variable	variable	NOUN
ajrhss-2035	125	16	and	and	CCONJ
ajrhss-2035	125	17	dependent	dependent	ADJ
ajrhss-2035	125	18	variable	variable	NOUN
ajrhss-2035	125	19	.	.	PUNCT
ajrhss-2035	126	1	the	the	DET
ajrhss-2035	126	2	data	datum	NOUN
ajrhss-2035	126	3	collected	collect	VERB
ajrhss-2035	126	4	as	as	ADP
ajrhss-2035	126	5	a	a	DET
ajrhss-2035	126	6	result	result	NOUN
ajrhss-2035	126	7	of	of	ADP
ajrhss-2035	126	8	the	the	DET
ajrhss-2035	126	9	questionnaire	questionnaire	NOUN
ajrhss-2035	126	10	administered	administer	VERB
ajrhss-2035	126	11	was	be	AUX
ajrhss-2035	126	12	analyzed	analyze	VERB
ajrhss-2035	126	13	with	with	ADP
ajrhss-2035	126	14	the	the	DET
ajrhss-2035	126	15	use	use	NOUN
ajrhss-2035	126	16	of	of	ADP
ajrhss-2035	126	17	ordinary	ordinary	ADJ
ajrhss-2035	126	18	least	least	ADJ
ajrhss-2035	126	19	square	square	ADJ
ajrhss-2035	126	20	(	(	PUNCT
ajrhss-2035	126	21	ols	ol	NOUN
ajrhss-2035	126	22	)	)	PUNCT
ajrhss-2035	126	23	regression	regression	NOUN
ajrhss-2035	126	24	technique	technique	NOUN
ajrhss-2035	126	25	to	to	PART
ajrhss-2035	126	26	test	test	VERB
ajrhss-2035	126	27	the	the	DET
ajrhss-2035	126	28	research	research	NOUN
ajrhss-2035	126	29	hypothesis	hypothesis	NOUN
ajrhss-2035	126	30	.	.	PUNCT
ajrhss-2035	127	1	descriptive	descriptive	ADJ
ajrhss-2035	127	2	analysis	analysis	NOUN
ajrhss-2035	127	3	such	such	ADJ
ajrhss-2035	127	4	percentages	percentage	NOUN
ajrhss-2035	127	5	were	be	AUX
ajrhss-2035	127	6	also	also	ADV
ajrhss-2035	127	7	employed	employ	VERB
ajrhss-2035	127	8	in	in	ADP
ajrhss-2035	127	9	the	the	DET
ajrhss-2035	127	10	course	course	NOUN
ajrhss-2035	127	11	of	of	ADP
ajrhss-2035	127	12	the	the	DET
ajrhss-2035	127	13	study	study	NOUN
ajrhss-2035	127	14	to	to	PART
ajrhss-2035	127	15	determine	determine	VERB
ajrhss-2035	127	16	the	the	DET
ajrhss-2035	127	17	number	number	NOUN
ajrhss-2035	127	18	of	of	ADP
ajrhss-2035	127	19	responses	response	NOUN
ajrhss-2035	127	20	for	for	ADP
ajrhss-2035	127	21	or	or	CCONJ
ajrhss-2035	127	22	against	against	ADP
ajrhss-2035	127	23	the	the	DET
ajrhss-2035	127	24	research	research	NOUN
ajrhss-2035	127	25	question	question	NOUN
ajrhss-2035	127	26	.	.	PUNCT
ajrhss-2035	128	1	data	datum	NOUN
ajrhss-2035	128	2	analysis	analysis	NOUN
ajrhss-2035	128	3	hypothesis	hypothesis	NOUN
ajrhss-2035	128	4	1	1	NUM
ajrhss-2035	128	5	:	:	PUNCT
ajrhss-2035	128	6	investigative	investigative	ADJ
ajrhss-2035	128	7	accounting	accounting	NOUN
ajrhss-2035	128	8	does	do	AUX
ajrhss-2035	128	9	not	not	PART
ajrhss-2035	128	10	significantly	significantly	ADV
ajrhss-2035	128	11	affect	affect	VERB
ajrhss-2035	128	12	internal	internal	ADJ
ajrhss-2035	128	13	control	control	NOUN
ajrhss-2035	128	14	table	table	NOUN
ajrhss-2035	128	15	2	2	NUM
ajrhss-2035	128	16	:	:	PUNCT
ajrhss-2035	128	17	showing	show	VERB
ajrhss-2035	128	18	the	the	DET
ajrhss-2035	128	19	relationship	relationship	NOUN
ajrhss-2035	128	20	between	between	ADP
ajrhss-2035	128	21	investigative	investigative	ADJ
ajrhss-2035	128	22	accounting	accounting	NOUN
ajrhss-2035	128	23	and	and	CCONJ
ajrhss-2035	128	24	internal	internal	ADJ
ajrhss-2035	128	25	control	control	NOUN
ajrhss-2035	128	26	in	in	ADP
ajrhss-2035	128	27	public	public	ADJ
ajrhss-2035	128	28	sector	sector	NOUN
ajrhss-2035	128	29	organizations	organization	NOUN
ajrhss-2035	128	30	in	in	ADP
ajrhss-2035	128	31	nigeria	nigeria	PROPN
ajrhss-2035	128	32	.	.	PUNCT
ajrhss-2035	129	1	variable	variable	ADJ
ajrhss-2035	129	2	n	n	CCONJ
ajrhss-2035	129	3	mean	mean	VERB
ajrhss-2035	129	4	s.d	s.d	PROPN
ajrhss-2035	129	5	df	df	PROPN
ajrhss-2035	129	6	r	r	NOUN
ajrhss-2035	129	7	sig	sig	NOUN
ajrhss-2035	129	8	decision	decision	NOUN
ajrhss-2035	129	9	investigative	investigative	ADJ
ajrhss-2035	129	10	accounting	account	VERB
ajrhss-2035	129	11	292	292	NUM
ajrhss-2035	129	12	1.7705	1.7705	NUM
ajrhss-2035	129	13	1.11784	1.11784	NUM
ajrhss-2035	129	14	291	291	NUM
ajrhss-2035	129	15	.915	.915	NUM
ajrhss-2035	129	16	.000	.000	NUM
ajrhss-2035	130	1	reject	reject	VERB
ajrhss-2035	130	2	internal	internal	ADJ
ajrhss-2035	130	3	control	control	NOUN
ajrhss-2035	130	4	2.2671	2.2671	NUM
ajrhss-2035	130	5	1.47507	1.47507	NUM
ajrhss-2035	130	6	the	the	DET
ajrhss-2035	130	7	result	result	NOUN
ajrhss-2035	130	8	from	from	ADP
ajrhss-2035	130	9	the	the	DET
ajrhss-2035	130	10	study	study	NOUN
ajrhss-2035	130	11	on	on	ADP
ajrhss-2035	130	12	the	the	DET
ajrhss-2035	130	13	relationship	relationship	NOUN
ajrhss-2035	130	14	between	between	ADP
ajrhss-2035	130	15	investigative	investigative	ADJ
ajrhss-2035	130	16	accounting	accounting	NOUN
ajrhss-2035	130	17	and	and	CCONJ
ajrhss-2035	130	18	internal	internal	ADJ
ajrhss-2035	130	19	control	control	NOUN
ajrhss-2035	130	20	in	in	ADP
ajrhss-2035	130	21	public	public	ADJ
ajrhss-2035	130	22	sector	sector	NOUN
ajrhss-2035	130	23	ministries	ministry	NOUN
ajrhss-2035	130	24	in	in	ADP
ajrhss-2035	130	25	rivers	river	NOUN
ajrhss-2035	130	26	state	state	PROPN
ajrhss-2035	130	27	,	,	PUNCT
ajrhss-2035	130	28	shows	show	VERB
ajrhss-2035	130	29	that	that	SCONJ
ajrhss-2035	130	30	investigative	investigative	ADJ
ajrhss-2035	130	31	accounting	accounting	NOUN
ajrhss-2035	130	32	had	have	VERB
ajrhss-2035	130	33	a	a	DET
ajrhss-2035	130	34	mean	mean	NOUN
ajrhss-2035	130	35	of	of	ADP
ajrhss-2035	130	36	1.7705	1.7705	NUM
ajrhss-2035	130	37	and	and	CCONJ
ajrhss-2035	130	38	american	american	ADJ
ajrhss-2035	130	39	journal	journal	PROPN
ajrhss-2035	130	40	of	of	ADP
ajrhss-2035	130	41	research	research	NOUN
ajrhss-2035	130	42	in	in	ADP
ajrhss-2035	130	43	humanities	humanity	NOUN
ajrhss-2035	130	44	and	and	CCONJ
ajrhss-2035	130	45	social	social	ADJ
ajrhss-2035	130	46	sciences	science	NOUN
ajrhss-2035	130	47	volume	volume	NOUN
ajrhss-2035	130	48	8	8	NUM
ajrhss-2035	130	49	,	,	PUNCT
ajrhss-2035	130	50	jan	jan	PROPN
ajrhss-2035	130	51	.	.	PROPN
ajrhss-2035	130	52	,	,	PUNCT
ajrhss-2035	130	53	2023	2023	NUM
ajrhss-2035	130	54	p	p	NOUN
ajrhss-2035	130	55	a	a	DET
ajrhss-2035	130	56	g	g	NOUN
ajrhss-2035	130	57	e	e	NOUN
ajrhss-2035	130	58	|	|	ADV
ajrhss-2035	130	59	94	94	NUM
ajrhss-2035	130	60	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2035	130	61	a	a	DET
ajrhss-2035	130	62	standard	standard	ADJ
ajrhss-2035	130	63	deviation	deviation	NOUN
ajrhss-2035	130	64	of	of	ADP
ajrhss-2035	130	65	1.11784	1.11784	NUM
ajrhss-2035	130	66	and	and	CCONJ
ajrhss-2035	130	67	internal	internal	ADJ
ajrhss-2035	130	68	control	control	NOUN
ajrhss-2035	130	69	had	have	VERB
ajrhss-2035	130	70	a	a	DET
ajrhss-2035	130	71	mean	mean	NOUN
ajrhss-2035	130	72	of	of	ADP
ajrhss-2035	130	73	2.2671	2.2671	NUM
ajrhss-2035	130	74	and	and	CCONJ
ajrhss-2035	130	75	a	a	DET
ajrhss-2035	130	76	standard	standard	ADJ
ajrhss-2035	130	77	deviation	deviation	NOUN
ajrhss-2035	130	78	of	of	ADP
ajrhss-2035	130	79	1.47507	1.47507	NUM
ajrhss-2035	130	80	with	with	ADP
ajrhss-2035	130	81	a	a	DET
ajrhss-2035	130	82	degree	degree	NOUN
ajrhss-2035	130	83	of	of	ADP
ajrhss-2035	130	84	freedom	freedom	NOUN
ajrhss-2035	130	85	(	(	PUNCT
ajrhss-2035	130	86	of	of	ADP
ajrhss-2035	130	87	292	292	NUM
ajrhss-2035	130	88	1	1	NUM
ajrhss-2035	130	89	)	)	PUNCT
ajrhss-2035	130	90	291	291	NUM
ajrhss-2035	130	91	.	.	PUNCT
ajrhss-2035	131	1	while	while	SCONJ
ajrhss-2035	131	2	correlation	correlation	NOUN
ajrhss-2035	131	3	coefficient	coefficient	NOUN
ajrhss-2035	131	4	(	(	PUNCT
ajrhss-2035	131	5	r	r	NOUN
ajrhss-2035	131	6	)	)	PUNCT
ajrhss-2035	131	7	=	=	NOUN
ajrhss-2035	131	8	.915	.915	NUM
ajrhss-2035	131	9	,	,	PUNCT
ajrhss-2035	131	10	which	which	PRON
ajrhss-2035	131	11	shows	show	VERB
ajrhss-2035	131	12	that	that	SCONJ
ajrhss-2035	131	13	the	the	DET
ajrhss-2035	131	14	result	result	NOUN
ajrhss-2035	131	15	is	be	AUX
ajrhss-2035	131	16	significant	significant	ADJ
ajrhss-2035	131	17	at	at	ADP
ajrhss-2035	131	18	0.05	0.05	NUM
ajrhss-2035	131	19	two	two	NUM
ajrhss-2035	131	20	tail	tail	NOUN
ajrhss-2035	131	21	test	test	NOUN
ajrhss-2035	131	22	(	(	PUNCT
ajrhss-2035	131	23	p<.05	p<.05	NOUN
ajrhss-2035	131	24	)	)	PUNCT
ajrhss-2035	131	25	level	level	NOUN
ajrhss-2035	131	26	of	of	ADP
ajrhss-2035	131	27	significance	significance	NOUN
ajrhss-2035	131	28	,	,	PUNCT
ajrhss-2035	131	29	(	(	PUNCT
ajrhss-2035	131	30	using	use	VERB
ajrhss-2035	131	31	spss	spss	PROPN
ajrhss-2035	131	32	)	)	PUNCT
ajrhss-2035	131	33	.	.	PUNCT
ajrhss-2035	132	1	since	since	SCONJ
ajrhss-2035	132	2	the	the	DET
ajrhss-2035	132	3	significance	significance	NOUN
ajrhss-2035	132	4	level	level	NOUN
ajrhss-2035	132	5	.goo	.goo	NOUN
ajrhss-2035	132	6	is	be	AUX
ajrhss-2035	132	7	less	less	ADJ
ajrhss-2035	132	8	than	than	ADP
ajrhss-2035	132	9	0.05	0.05	NUM
ajrhss-2035	132	10	alpha	alpha	NOUN
ajrhss-2035	132	11	levels	level	NOUN
ajrhss-2035	132	12	.	.	PUNCT
ajrhss-2035	133	1	therefore	therefore	ADV
ajrhss-2035	133	2	,	,	PUNCT
ajrhss-2035	133	3	the	the	DET
ajrhss-2035	133	4	null	null	ADJ
ajrhss-2035	133	5	hypothesis	hypothesis	NOUN
ajrhss-2035	133	6	of	of	ADP
ajrhss-2035	133	7	“	"	PUNCT
ajrhss-2035	133	8	investigative	investigative	ADJ
ajrhss-2035	133	9	accounting	accounting	NOUN
ajrhss-2035	133	10	does	do	AUX
ajrhss-2035	133	11	not	not	PART
ajrhss-2035	133	12	significantly	significantly	ADV
ajrhss-2035	133	13	affect	affect	VERB
ajrhss-2035	133	14	internal	internal	ADJ
ajrhss-2035	133	15	control	control	NOUN
ajrhss-2035	133	16	.	.	PUNCT
ajrhss-2035	133	17	”	"	PUNCT
ajrhss-2035	133	18	is	be	AUX
ajrhss-2035	133	19	rejected	reject	VERB
ajrhss-2035	133	20	.	.	PUNCT
ajrhss-2035	134	1	hence	hence	ADV
ajrhss-2035	134	2	,	,	PUNCT
ajrhss-2035	134	3	the	the	DET
ajrhss-2035	134	4	result	result	NOUN
ajrhss-2035	134	5	indicates	indicate	VERB
ajrhss-2035	134	6	that	that	SCONJ
ajrhss-2035	134	7	the	the	DET
ajrhss-2035	134	8	investigative	investigative	ADJ
ajrhss-2035	134	9	accounting	accounting	NOUN
ajrhss-2035	134	10	docs	doc	NOUN
ajrhss-2035	134	11	significantly	significantly	ADV
ajrhss-2035	134	12	affect	affect	VERB
ajrhss-2035	134	13	internal	internal	ADJ
ajrhss-2035	134	14	control	control	NOUN
ajrhss-2035	134	15	.	.	PUNCT
ajrhss-2035	135	1	(	(	PUNCT
ajrhss-2035	135	2	see	see	VERB
ajrhss-2035	135	3	table	table	NOUN
ajrhss-2035	135	4	above	above	ADV
ajrhss-2035	135	5	and	and	CCONJ
ajrhss-2035	135	6	appendix	appendix	VERB
ajrhss-2035	135	7	1	1	NUM
ajrhss-2035	135	8	)	)	PUNCT
ajrhss-2035	135	9	hypothesis	hypothesis	NOUN
ajrhss-2035	135	10	2	2	NUM
ajrhss-2035	135	11	:	:	PUNCT
ajrhss-2035	135	12	investigative	investigative	ADJ
ajrhss-2035	135	13	accounting	accounting	NOUN
ajrhss-2035	135	14	does	do	AUX
ajrhss-2035	135	15	not	not	PART
ajrhss-2035	135	16	significantly	significantly	ADV
ajrhss-2035	135	17	affect	affect	VERB
ajrhss-2035	135	18	fraud	fraud	NOUN
ajrhss-2035	135	19	policy	policy	NOUN
ajrhss-2035	135	20	.	.	PUNCT
ajrhss-2035	136	1	table	table	NOUN
ajrhss-2035	136	2	3	3	NUM
ajrhss-2035	136	3	:	:	PUNCT
ajrhss-2035	136	4	showing	show	VERB
ajrhss-2035	136	5	the	the	DET
ajrhss-2035	136	6	relationship	relationship	NOUN
ajrhss-2035	136	7	between	between	ADP
ajrhss-2035	136	8	investigative	investigative	ADJ
ajrhss-2035	136	9	accounting	accounting	NOUN
ajrhss-2035	136	10	and	and	CCONJ
ajrhss-2035	136	11	fraud	fraud	NOUN
ajrhss-2035	136	12	policy	policy	NOUN
ajrhss-2035	136	13	in	in	ADP
ajrhss-2035	136	14	public	public	ADJ
ajrhss-2035	136	15	sector	sector	NOUN
ajrhss-2035	136	16	ministries	ministry	NOUN
ajrhss-2035	136	17	in	in	ADP
ajrhss-2035	136	18	rivers	river	NOUN
ajrhss-2035	136	19	state	state	NOUN
ajrhss-2035	137	1	_	_	PRON
ajrhss-2035	137	2	variabl	variabl	NOUN
ajrhss-2035	137	3	e	e	NOUN
ajrhss-2035	137	4	n	n	CCONJ
ajrhss-2035	137	5	mean	mean	VERB
ajrhss-2035	137	6	s.d	s.d	PROPN
ajrhss-2035	137	7	df	df	PROPN
ajrhss-2035	137	8	r	r	NOUN
ajrhss-2035	137	9	sig	sig	NOUN
ajrhss-2035	137	10	decision	decision	NOUN
ajrhss-2035	137	11	investigative	investigative	ADJ
ajrhss-2035	137	12	1.7705	1.7705	NUM
ajrhss-2035	137	13	1.11784	1.11784	NUM
ajrhss-2035	137	14	accounting	accounting	NOUN
ajrhss-2035	137	15	fraud	fraud	NOUN
ajrhss-2035	137	16	policy	policy	NOUN
ajrhss-2035	137	17	.	.	PUNCT
ajrhss-2035	138	1	292	292	NUM
ajrhss-2035	138	2	1.8973	1.8973	NUM
ajrhss-2035	138	3	1.17669	1.17669	NUM
ajrhss-2035	138	4	291	291	NUM
ajrhss-2035	138	5	.959	.959	NUM
ajrhss-2035	138	6	0.000	0.000	NUM
ajrhss-2035	138	7	reject	reject	VERB
ajrhss-2035	138	8	the	the	DET
ajrhss-2035	138	9	result	result	NOUN
ajrhss-2035	138	10	from	from	ADP
ajrhss-2035	138	11	the	the	DET
ajrhss-2035	138	12	study	study	NOUN
ajrhss-2035	138	13	on	on	ADP
ajrhss-2035	138	14	the	the	DET
ajrhss-2035	138	15	relationship	relationship	NOUN
ajrhss-2035	138	16	between	between	ADP
ajrhss-2035	138	17	investigative	investigative	ADJ
ajrhss-2035	138	18	accounting	accounting	NOUN
ajrhss-2035	138	19	and	and	CCONJ
ajrhss-2035	138	20	fraud	fraud	NOUN
ajrhss-2035	138	21	policy	policy	NOUN
ajrhss-2035	138	22	in	in	ADP
ajrhss-2035	138	23	public	public	ADJ
ajrhss-2035	138	24	sector	sector	NOUN
ajrhss-2035	138	25	ministries	ministry	NOUN
ajrhss-2035	138	26	in	in	ADP
ajrhss-2035	138	27	rivers	river	NOUN
ajrhss-2035	138	28	state	state	PROPN
ajrhss-2035	138	29	,	,	PUNCT
ajrhss-2035	138	30	shows	show	VERB
ajrhss-2035	138	31	that	that	SCONJ
ajrhss-2035	138	32	investigative	investigative	ADJ
ajrhss-2035	138	33	accounting	accounting	NOUN
ajrhss-2035	138	34	had	have	VERB
ajrhss-2035	138	35	a	a	DET
ajrhss-2035	138	36	mean	mean	NOUN
ajrhss-2035	138	37	of	of	ADP
ajrhss-2035	138	38	1.7705	1.7705	NUM
ajrhss-2035	138	39	and	and	CCONJ
ajrhss-2035	138	40	a	a	DET
ajrhss-2035	138	41	standard	standard	ADJ
ajrhss-2035	138	42	deviation	deviation	NOUN
ajrhss-2035	138	43	of	of	ADP
ajrhss-2035	138	44	1.11784	1.11784	NUM
ajrhss-2035	138	45	and	and	CCONJ
ajrhss-2035	138	46	fraud	fraud	NOUN
ajrhss-2035	138	47	policy	policy	NOUN
ajrhss-2035	138	48	had	have	VERB
ajrhss-2035	138	49	a	a	DET
ajrhss-2035	138	50	mean	mean	NOUN
ajrhss-2035	138	51	of	of	ADP
ajrhss-2035	138	52	1.8973	1.8973	NUM
ajrhss-2035	138	53	and	and	CCONJ
ajrhss-2035	138	54	a	a	DET
ajrhss-2035	138	55	standard	standard	ADJ
ajrhss-2035	138	56	deviation	deviation	NOUN
ajrhss-2035	138	57	of	of	ADP
ajrhss-2035	138	58	1.17669	1.17669	NUM
ajrhss-2035	138	59	with	with	ADP
ajrhss-2035	138	60	a	a	DET
ajrhss-2035	138	61	degree	degree	NOUN
ajrhss-2035	138	62	of	of	ADP
ajrhss-2035	138	63	freedom	freedom	NOUN
ajrhss-2035	138	64	(	(	PUNCT
ajrhss-2035	138	65	df	df	NOUN
ajrhss-2035	138	66	=	=	NOUN
ajrhss-2035	138	67	292	292	NUM
ajrhss-2035	138	68	1	1	NUM
ajrhss-2035	138	69	)	)	PUNCT
ajrhss-2035	138	70	291	291	NUM
ajrhss-2035	138	71	,	,	PUNCT
ajrhss-2035	138	72	while	while	SCONJ
ajrhss-2035	138	73	correlation	correlation	NOUN
ajrhss-2035	138	74	coefficient	coefficient	NOUN
ajrhss-2035	138	75	(	(	PUNCT
ajrhss-2035	138	76	r	r	NOUN
ajrhss-2035	138	77	)	)	PUNCT
ajrhss-2035	138	78	.959	.959	NUM
ajrhss-2035	138	79	,	,	PUNCT
ajrhss-2035	138	80	which	which	PRON
ajrhss-2035	138	81	shows	show	VERB
ajrhss-2035	138	82	that	that	SCONJ
ajrhss-2035	138	83	the	the	DET
ajrhss-2035	138	84	result	result	NOUN
ajrhss-2035	138	85	is	be	AUX
ajrhss-2035	138	86	significant	significant	ADJ
ajrhss-2035	138	87	at	at	ADP
ajrhss-2035	138	88	0.05	0.05	NUM
ajrhss-2035	138	89	two	two	NUM
ajrhss-2035	138	90	tail	tail	NOUN
ajrhss-2035	138	91	test	test	NOUN
ajrhss-2035	138	92	(	(	PUNCT
ajrhss-2035	138	93	p<05	p<05	NOUN
ajrhss-2035	138	94	)	)	PUNCT
ajrhss-2035	138	95	level	level	NOUN
ajrhss-2035	138	96	of	of	ADP
ajrhss-2035	138	97	significance	significance	NOUN
ajrhss-2035	138	98	,	,	PUNCT
ajrhss-2035	138	99	(	(	PUNCT
ajrhss-2035	138	100	using	use	VERB
ajrhss-2035	138	101	spss	spss	PROPN
ajrhss-2035	138	102	)	)	PUNCT
ajrhss-2035	138	103	.	.	PUNCT
ajrhss-2035	139	1	since	since	SCONJ
ajrhss-2035	139	2	the	the	DET
ajrhss-2035	139	3	significance	significance	NOUN
ajrhss-2035	139	4	level	level	NOUN
ajrhss-2035	139	5	.000	.000	NUM
ajrhss-2035	139	6	is	be	AUX
ajrhss-2035	139	7	less	less	ADJ
ajrhss-2035	139	8	than	than	ADP
ajrhss-2035	139	9	0.05	0.05	NUM
ajrhss-2035	139	10	alpha	alpha	NOUN
ajrhss-2035	139	11	level	level	NOUN
ajrhss-2035	139	12	.	.	PUNCT
ajrhss-2035	140	1	therefore	therefore	ADV
ajrhss-2035	140	2	,	,	PUNCT
ajrhss-2035	140	3	the	the	DET
ajrhss-2035	140	4	null	null	ADJ
ajrhss-2035	140	5	hypothesis	hypothesis	NOUN
ajrhss-2035	140	6	of	of	ADP
ajrhss-2035	140	7	“	"	PUNCT
ajrhss-2035	140	8	investigative	investigative	ADJ
ajrhss-2035	140	9	accounting	accounting	NOUN
ajrhss-2035	140	10	does	do	AUX
ajrhss-2035	140	11	not	not	PART
ajrhss-2035	140	12	significantly	significantly	ADV
ajrhss-2035	140	13	affect	affect	VERB
ajrhss-2035	140	14	fraud	fraud	NOUN
ajrhss-2035	140	15	policy	policy	NOUN
ajrhss-2035	140	16	”	"	PUNCT
ajrhss-2035	140	17	is	be	AUX
ajrhss-2035	140	18	rejected	reject	VERB
ajrhss-2035	140	19	.	.	PUNCT
ajrhss-2035	141	1	hence	hence	ADV
ajrhss-2035	141	2	,	,	PUNCT
ajrhss-2035	141	3	the	the	DET
ajrhss-2035	141	4	result	result	NOUN
ajrhss-2035	141	5	concludes	conclude	VERB
ajrhss-2035	141	6	that	that	SCONJ
ajrhss-2035	141	7	investigative	investigative	ADJ
ajrhss-2035	141	8	accounting	accounting	NOUN
ajrhss-2035	141	9	docs	doc	NOUN
ajrhss-2035	141	10	significantly	significantly	ADV
ajrhss-2035	141	11	affect	affect	VERB
ajrhss-2035	141	12	fraud	fraud	NOUN
ajrhss-2035	141	13	policy	policy	NOUN
ajrhss-2035	141	14	,	,	PUNCT
ajrhss-2035	141	15	(	(	PUNCT
ajrhss-2035	141	16	see	see	VERB
ajrhss-2035	141	17	table	table	NOUN
ajrhss-2035	141	18	above	above	ADV
ajrhss-2035	141	19	and	and	CCONJ
ajrhss-2035	141	20	appendix	appendix	VERB
ajrhss-2035	141	21	2	2	NUM
ajrhss-2035	141	22	)	)	PUNCT
ajrhss-2035	141	23	.	.	PUNCT
ajrhss-2035	142	1	discussion	discussion	NOUN
ajrhss-2035	142	2	of	of	ADP
ajrhss-2035	142	3	findings	finding	NOUN
ajrhss-2035	142	4	:	:	PUNCT
ajrhss-2035	142	5	the	the	DET
ajrhss-2035	142	6	result	result	NOUN
ajrhss-2035	142	7	of	of	ADP
ajrhss-2035	142	8	the	the	DET
ajrhss-2035	142	9	findings	finding	NOUN
ajrhss-2035	142	10	of	of	ADP
ajrhss-2035	142	11	the	the	DET
ajrhss-2035	142	12	study	study	NOUN
ajrhss-2035	142	13	is	be	AUX
ajrhss-2035	142	14	in	in	ADP
ajrhss-2035	142	15	line	line	NOUN
ajrhss-2035	142	16	with	with	ADP
ajrhss-2035	142	17	the	the	DET
ajrhss-2035	142	18	hypothesis	hypothesis	NOUN
ajrhss-2035	142	19	stated	state	VERB
ajrhss-2035	142	20	and	and	CCONJ
ajrhss-2035	142	21	the	the	DET
ajrhss-2035	142	22	theories	theory	NOUN
ajrhss-2035	142	23	.	.	PUNCT
ajrhss-2035	143	1	hypothesis	hypothesis	NOUN
ajrhss-2035	143	2	one	one	NUM
ajrhss-2035	143	3	:	:	PUNCT
ajrhss-2035	143	4	this	this	DET
ajrhss-2035	143	5	state	state	NOUN
ajrhss-2035	143	6	the	the	DET
ajrhss-2035	143	7	relationship	relationship	NOUN
ajrhss-2035	143	8	between	between	ADP
ajrhss-2035	143	9	investigative	investigative	ADJ
ajrhss-2035	143	10	accounting	accounting	NOUN
ajrhss-2035	143	11	on	on	ADP
ajrhss-2035	143	12	fraud	fraud	NOUN
ajrhss-2035	143	13	control	control	NOUN
ajrhss-2035	143	14	through	through	ADP
ajrhss-2035	143	15	internal	internal	ADJ
ajrhss-2035	143	16	control	control	NOUN
ajrhss-2035	143	17	.	.	PUNCT
ajrhss-2035	144	1	the	the	DET
ajrhss-2035	144	2	result	result	NOUN
ajrhss-2035	144	3	indicates	indicate	VERB
ajrhss-2035	144	4	that	that	SCONJ
ajrhss-2035	144	5	there	there	PRON
ajrhss-2035	144	6	exists	exist	VERB
ajrhss-2035	144	7	a	a	DET
ajrhss-2035	144	8	significant	significant	ADJ
ajrhss-2035	144	9	relationship	relationship	NOUN
ajrhss-2035	144	10	between	between	ADP
ajrhss-2035	144	11	investigative	investigative	ADJ
ajrhss-2035	144	12	accounting	accounting	NOUN
ajrhss-2035	144	13	and	and	CCONJ
ajrhss-2035	144	14	internal	internal	ADJ
ajrhss-2035	144	15	control	control	NOUN
ajrhss-2035	144	16	of	of	ADP
ajrhss-2035	144	17	some	some	DET
ajrhss-2035	144	18	public	public	ADJ
ajrhss-2035	144	19	sector	sector	NOUN
ajrhss-2035	144	20	ministries	ministry	NOUN
ajrhss-2035	144	21	in	in	ADP
ajrhss-2035	144	22	rivers	river	NOUN
ajrhss-2035	144	23	state	state	NOUN
ajrhss-2035	144	24	.	.	PUNCT
ajrhss-2035	145	1	it	it	PRON
ajrhss-2035	145	2	was	be	AUX
ajrhss-2035	145	3	suggested	suggest	VERB
ajrhss-2035	145	4	that	that	SCONJ
ajrhss-2035	145	5	the	the	DET
ajrhss-2035	145	6	presence	presence	NOUN
ajrhss-2035	145	7	of	of	ADP
ajrhss-2035	145	8	forensic	forensic	ADJ
ajrhss-2035	145	9	accountant	accountant	NOUN
ajrhss-2035	145	10	through	through	ADP
ajrhss-2035	145	11	investigative	investigative	ADJ
ajrhss-2035	145	12	accounting	accounting	NOUN
ajrhss-2035	145	13	can	can	AUX
ajrhss-2035	145	14	control	control	VERB
ajrhss-2035	145	15	fraud	fraud	NOUN
ajrhss-2035	145	16	in	in	ADP
ajrhss-2035	145	17	public	public	ADJ
ajrhss-2035	145	18	sector	sector	NOUN
ajrhss-2035	145	19	ministries	ministry	NOUN
ajrhss-2035	145	20	in	in	ADP
ajrhss-2035	145	21	rivers	river	NOUN
ajrhss-2035	145	22	state	state	NOUN
ajrhss-2035	145	23	through	through	ADP
ajrhss-2035	145	24	adequate	adequate	ADJ
ajrhss-2035	145	25	internal	internal	ADJ
ajrhss-2035	145	26	control	control	NOUN
ajrhss-2035	145	27	system	system	NOUN
ajrhss-2035	145	28	.	.	PUNCT
ajrhss-2035	146	1	hypothesis	hypothesis	NOUN
ajrhss-2035	146	2	two	two	NUM
ajrhss-2035	146	3	:	:	PUNCT
ajrhss-2035	146	4	'	'	PUNCT
ajrhss-2035	146	5	phi	phi	NOUN
ajrhss-2035	146	6	's	's	PART
ajrhss-2035	146	7	state	state	NOUN
ajrhss-2035	146	8	the	the	DET
ajrhss-2035	146	9	relationship	relationship	NOUN
ajrhss-2035	146	10	between	between	ADP
ajrhss-2035	146	11	investigative	investigative	ADJ
ajrhss-2035	146	12	accounting	accounting	NOUN
ajrhss-2035	146	13	on	on	ADP
ajrhss-2035	146	14	fraud	fraud	NOUN
ajrhss-2035	146	15	control	control	NOUN
ajrhss-2035	146	16	through	through	ADP
ajrhss-2035	146	17	fraud	fraud	NOUN
ajrhss-2035	146	18	policy	policy	NOUN
ajrhss-2035	146	19	.	.	PUNCT
ajrhss-2035	147	1	the	the	DET
ajrhss-2035	147	2	result	result	NOUN
ajrhss-2035	147	3	indicates	indicate	VERB
ajrhss-2035	147	4	that	that	SCONJ
ajrhss-2035	147	5	there	there	PRON
ajrhss-2035	147	6	exists	exist	VERB
ajrhss-2035	147	7	a	a	DET
ajrhss-2035	147	8	significant	significant	ADJ
ajrhss-2035	147	9	relationship	relationship	NOUN
ajrhss-2035	147	10	between	between	ADP
ajrhss-2035	147	11	investigative	investigative	ADJ
ajrhss-2035	147	12	accounting	accounting	NOUN
ajrhss-2035	147	13	and	and	CCONJ
ajrhss-2035	147	14	fraud	fraud	NOUN
ajrhss-2035	147	15	policy	policy	NOUN
ajrhss-2035	147	16	of	of	ADP
ajrhss-2035	147	17	some	some	DET
ajrhss-2035	147	18	public	public	ADJ
ajrhss-2035	147	19	sector	sector	NOUN
ajrhss-2035	147	20	ministries	ministry	NOUN
ajrhss-2035	147	21	in	in	ADP
ajrhss-2035	147	22	rivers	river	NOUN
ajrhss-2035	147	23	state	state	NOUN
ajrhss-2035	147	24	.	.	PUNCT
ajrhss-2035	148	1	it	it	PRON
ajrhss-2035	148	2	was	be	AUX
ajrhss-2035	148	3	suggested	suggest	VERB
ajrhss-2035	148	4	that	that	SCONJ
ajrhss-2035	148	5	the	the	DET
ajrhss-2035	148	6	presence	presence	NOUN
ajrhss-2035	148	7	of	of	ADP
ajrhss-2035	148	8	forensic	forensic	ADJ
ajrhss-2035	148	9	accountant	accountant	NOUN
ajrhss-2035	148	10	through	through	ADP
ajrhss-2035	148	11	investigative	investigative	ADJ
ajrhss-2035	148	12	accounting	accounting	NOUN
ajrhss-2035	148	13	can	can	AUX
ajrhss-2035	148	14	control	control	VERB
ajrhss-2035	148	15	fraud	fraud	NOUN
ajrhss-2035	148	16	in	in	ADP
ajrhss-2035	148	17	public	public	ADJ
ajrhss-2035	148	18	sector	sector	NOUN
ajrhss-2035	148	19	ministries	ministry	NOUN
ajrhss-2035	148	20	in	in	ADP
ajrhss-2035	148	21	rivers	river	NOUN
ajrhss-2035	148	22	state	state	NOUN
ajrhss-2035	148	23	through	through	ADP
ajrhss-2035	148	24	effectiveness	effectiveness	NOUN
ajrhss-2035	148	25	of	of	ADP
ajrhss-2035	148	26	fraud	fraud	NOUN
ajrhss-2035	148	27	policy	policy	NOUN
ajrhss-2035	148	28	.	.	PUNCT
ajrhss-2035	149	1	conclusion	conclusion	NOUN
ajrhss-2035	149	2	the	the	DET
ajrhss-2035	149	3	research	research	NOUN
ajrhss-2035	149	4	examined	examine	VERB
ajrhss-2035	149	5	the	the	DET
ajrhss-2035	149	6	relationship	relationship	NOUN
ajrhss-2035	149	7	in	in	ADP
ajrhss-2035	149	8	existence	existence	NOUN
ajrhss-2035	149	9	between	between	ADP
ajrhss-2035	149	10	forensic	forensic	ADJ
ajrhss-2035	149	11	accounting	accounting	NOUN
ajrhss-2035	149	12	and	and	CCONJ
ajrhss-2035	149	13	fraud	fraud	NOUN
ajrhss-2035	149	14	control	control	NOUN
ajrhss-2035	149	15	in	in	ADP
ajrhss-2035	149	16	some	some	DET
ajrhss-2035	149	17	public	public	ADJ
ajrhss-2035	149	18	sector	sector	NOUN
ajrhss-2035	149	19	ministries	ministry	NOUN
ajrhss-2035	149	20	in	in	ADP
ajrhss-2035	149	21	rivers	river	NOUN
ajrhss-2035	149	22	state	state	NOUN
ajrhss-2035	149	23	.	.	PUNCT
ajrhss-2035	150	1	the	the	DET
ajrhss-2035	150	2	study	study	NOUN
ajrhss-2035	150	3	adopted	adopt	VERB
ajrhss-2035	150	4	the	the	DET
ajrhss-2035	150	5	descriptive	descriptive	ADJ
ajrhss-2035	150	6	survey	survey	NOUN
ajrhss-2035	150	7	method	method	NOUN
ajrhss-2035	150	8	with	with	ADP
ajrhss-2035	150	9	sample	sample	NOUN
ajrhss-2035	150	10	size	size	NOUN
ajrhss-2035	150	11	of	of	ADP
ajrhss-2035	150	12	292	292	NUM
ajrhss-2035	150	13	,	,	PUNCT
ajrhss-2035	150	14	selected	select	VERB
ajrhss-2035	150	15	using	use	VERB
ajrhss-2035	150	16	taro	taro	NOUN
ajrhss-2035	150	17	yamane	yamane	ADJ
ajrhss-2035	150	18	formula	formula	NOUN
ajrhss-2035	150	19	from	from	ADP
ajrhss-2035	150	20	a	a	DET
ajrhss-2035	150	21	total	total	ADJ
ajrhss-2035	150	22	population	population	NOUN
ajrhss-2035	150	23	ol	ol	ADP
ajrhss-2035	150	24	1,091	1,091	NUM
ajrhss-2035	150	25	of	of	ADP
ajrhss-2035	150	26	the	the	DET
ajrhss-2035	150	27	six	six	NUM
ajrhss-2035	150	28	american	american	ADJ
ajrhss-2035	150	29	journal	journal	NOUN
ajrhss-2035	150	30	of	of	ADP
ajrhss-2035	150	31	research	research	NOUN
ajrhss-2035	150	32	in	in	ADP
ajrhss-2035	150	33	humanities	humanity	NOUN
ajrhss-2035	150	34	and	and	CCONJ
ajrhss-2035	150	35	social	social	ADJ
ajrhss-2035	150	36	sciences	science	NOUN
ajrhss-2035	150	37	volume	volume	NOUN
ajrhss-2035	150	38	8	8	NUM
ajrhss-2035	150	39	,	,	PUNCT
ajrhss-2035	150	40	jan	jan	PROPN
ajrhss-2035	150	41	.	.	PROPN
ajrhss-2035	150	42	,	,	PUNCT
ajrhss-2035	150	43	2023	2023	NUM
ajrhss-2035	150	44	p	p	NOUN
ajrhss-2035	150	45	a	a	DET
ajrhss-2035	150	46	g	g	NOUN
ajrhss-2035	150	47	e	e	NOUN
ajrhss-2035	150	48	|	|	ADV
ajrhss-2035	150	49	95	95	NUM
ajrhss-2035	150	50	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2035	150	51	ministries	ministry	NOUN
ajrhss-2035	150	52	.	.	PUNCT
ajrhss-2035	151	1	292	292	NUM
ajrhss-2035	151	2	copies	copy	NOUN
ajrhss-2035	151	3	of	of	ADP
ajrhss-2035	151	4	questionnaires	questionnaire	NOUN
ajrhss-2035	151	5	were	be	AUX
ajrhss-2035	151	6	administered	administer	VERB
ajrhss-2035	151	7	among	among	ADP
ajrhss-2035	151	8	staff	staff	NOUN
ajrhss-2035	151	9	of	of	ADP
ajrhss-2035	151	10	the	the	DET
ajrhss-2035	151	11	selected	select	VERB
ajrhss-2035	151	12	ministries	ministry	NOUN
ajrhss-2035	151	13	.	.	PUNCT
ajrhss-2035	152	1	the	the	DET
ajrhss-2035	152	2	statistical	statistical	ADJ
ajrhss-2035	152	3	tool	tool	NOUN
ajrhss-2035	152	4	employed	employ	VERB
ajrhss-2035	152	5	to	to	PART
ajrhss-2035	152	6	examine	examine	VERB
ajrhss-2035	152	7	the	the	DET
ajrhss-2035	152	8	effect	effect	NOUN
ajrhss-2035	152	9	of	of	ADP
ajrhss-2035	152	10	the	the	DET
ajrhss-2035	152	11	predator	predator	NOUN
ajrhss-2035	152	12	variables	variable	VERB
ajrhss-2035	152	13	investigative	investigative	ADJ
ajrhss-2035	152	14	accounting	accounting	NOUN
ajrhss-2035	152	15	and	and	CCONJ
ajrhss-2035	152	16	litigation	litigation	NOUN
ajrhss-2035	152	17	support	support	NOUN
ajrhss-2035	152	18	services	service	NOUN
ajrhss-2035	152	19	on	on	ADP
ajrhss-2035	152	20	fraud	fraud	NOUN
ajrhss-2035	152	21	control	control	NOUN
ajrhss-2035	152	22	is	be	AUX
ajrhss-2035	152	23	ordinary	ordinary	ADJ
ajrhss-2035	152	24	least	least	ADJ
ajrhss-2035	152	25	square	square	ADJ
ajrhss-2035	152	26	regression	regression	NOUN
ajrhss-2035	152	27	technique	technique	NOUN
ajrhss-2035	152	28	.	.	PUNCT
ajrhss-2035	153	1	data	datum	NOUN
ajrhss-2035	153	2	obtained	obtain	VERB
ajrhss-2035	153	3	from	from	ADP
ajrhss-2035	153	4	the	the	DET
ajrhss-2035	153	5	administered	administer	VERB
ajrhss-2035	153	6	questionnaires	questionnaire	NOUN
ajrhss-2035	153	7	was	be	AUX
ajrhss-2035	153	8	imputed	impute	VERB
ajrhss-2035	153	9	into	into	ADP
ajrhss-2035	153	10	spss	spss	PROPN
ajrhss-2035	153	11	20	20	NUM
ajrhss-2035	153	12	for	for	ADP
ajrhss-2035	153	13	analysis	analysis	NOUN
ajrhss-2035	153	14	from	from	ADP
ajrhss-2035	153	15	the	the	DET
ajrhss-2035	153	16	result	result	NOUN
ajrhss-2035	153	17	in	in	ADP
ajrhss-2035	153	18	the	the	DET
ajrhss-2035	153	19	section	section	NOUN
ajrhss-2035	153	20	above	above	ADV
ajrhss-2035	153	21	,	,	PUNCT
ajrhss-2035	153	22	we	we	PRON
ajrhss-2035	153	23	have	have	VERB
ajrhss-2035	153	24	the	the	DET
ajrhss-2035	153	25	following	follow	VERB
ajrhss-2035	153	26	findings	finding	NOUN
ajrhss-2035	153	27	:	:	PUNCT
ajrhss-2035	153	28	investigative	investigative	ADJ
ajrhss-2035	153	29	accounting	accounting	NOUN
ajrhss-2035	153	30	does	do	AUX
ajrhss-2035	153	31	significantly	significantly	ADV
ajrhss-2035	153	32	affect	affect	VERB
ajrhss-2035	153	33	internal	internal	ADJ
ajrhss-2035	153	34	control	control	NOUN
ajrhss-2035	153	35	in	in	ADP
ajrhss-2035	153	36	public	public	ADJ
ajrhss-2035	153	37	sector	sector	NOUN
ajrhss-2035	153	38	in	in	ADP
ajrhss-2035	153	39	nigeria	nigeria	PROPN
ajrhss-2035	153	40	.	.	PUNCT
ajrhss-2035	154	1	this	this	PRON
ajrhss-2035	154	2	implies	imply	VERB
ajrhss-2035	154	3	that	that	SCONJ
ajrhss-2035	154	4	the	the	DET
ajrhss-2035	154	5	more	more	ADV
ajrhss-2035	154	6	investigative	investigative	ADJ
ajrhss-2035	154	7	accounting	accounting	NOUN
ajrhss-2035	154	8	is	be	AUX
ajrhss-2035	154	9	carried	carry	VERB
ajrhss-2035	154	10	out	out	ADP
ajrhss-2035	154	11	,	,	PUNCT
ajrhss-2035	154	12	there	there	PRON
ajrhss-2035	154	13	will	will	AUX
ajrhss-2035	154	14	be	be	AUX
ajrhss-2035	154	15	an	an	DET
ajrhss-2035	154	16	internal	internal	ADJ
ajrhss-2035	154	17	control	control	NOUN
ajrhss-2035	154	18	in	in	ADP
ajrhss-2035	154	19	public	public	ADJ
ajrhss-2035	154	20	sector	sector	NOUN
ajrhss-2035	154	21	in	in	ADP
ajrhss-2035	154	22	nigeria	nigeria	PROPN
ajrhss-2035	154	23	.	.	PUNCT
ajrhss-2035	155	1	the	the	DET
ajrhss-2035	155	2	result	result	NOUN
ajrhss-2035	155	3	also	also	ADV
ajrhss-2035	155	4	showed	show	VERB
ajrhss-2035	155	5	that	that	SCONJ
ajrhss-2035	155	6	investigative	investigative	ADJ
ajrhss-2035	155	7	accounting	accounting	NOUN
ajrhss-2035	155	8	does	do	AUX
ajrhss-2035	155	9	affect	affect	VERB
ajrhss-2035	155	10	fraud	fraud	NOUN
ajrhss-2035	155	11	policy	policy	NOUN
ajrhss-2035	155	12	in	in	ADP
ajrhss-2035	155	13	public	public	ADJ
ajrhss-2035	155	14	sector	sector	NOUN
ajrhss-2035	155	15	on	on	ADP
ajrhss-2035	155	16	nigeria	nigeria	PROPN
ajrhss-2035	155	17	.	.	PUNCT
ajrhss-2035	156	1	this	this	PRON
ajrhss-2035	156	2	implies	imply	VERB
ajrhss-2035	156	3	that	that	SCONJ
ajrhss-2035	156	4	the	the	DET
ajrhss-2035	156	5	more	more	ADV
ajrhss-2035	156	6	often	often	ADV
ajrhss-2035	156	7	investigative	investigative	ADJ
ajrhss-2035	156	8	accounting	accounting	NOUN
ajrhss-2035	156	9	is	be	AUX
ajrhss-2035	156	10	applied	apply	VERB
ajrhss-2035	156	11	,	,	PUNCT
ajrhss-2035	156	12	the	the	PRON
ajrhss-2035	156	13	'	'	PUNCT
ajrhss-2035	156	14	will	will	AUX
ajrhss-2035	156	15	be	be	AUX
ajrhss-2035	156	16	an	an	DET
ajrhss-2035	156	17	increase	increase	NOUN
ajrhss-2035	156	18	in	in	AUX
ajrhss-2035	156	19	affect	affect	VERB
ajrhss-2035	156	20	proper	proper	ADJ
ajrhss-2035	156	21	authorization	authorization	NOUN
ajrhss-2035	156	22	process	process	NOUN
ajrhss-2035	156	23	and	and	CCONJ
ajrhss-2035	156	24	verification	verification	NOUN
ajrhss-2035	156	25	of	of	ADP
ajrhss-2035	156	26	transaction	transaction	NOUN
ajrhss-2035	156	27	in	in	ADP
ajrhss-2035	156	28	public	public	ADJ
ajrhss-2035	156	29	sector	sector	NOUN
ajrhss-2035	156	30	on	on	ADP
ajrhss-2035	156	31	nigeria	nigeria	PROPN
ajrhss-2035	156	32	.	.	PUNCT
ajrhss-2035	157	1	investigative	investigative	ADJ
ajrhss-2035	157	2	accounting	accounting	NOUN
ajrhss-2035	157	3	is	be	AUX
ajrhss-2035	157	4	an	an	DET
ajrhss-2035	157	5	important	important	ADJ
ajrhss-2035	157	6	determinant	determinant	ADJ
ajrhss-2035	157	7	in	in	ADP
ajrhss-2035	157	8	uncovering	uncover	VERB
ajrhss-2035	157	9	fraud	fraud	NOUN
ajrhss-2035	157	10	and	and	CCONJ
ajrhss-2035	157	11	theft	theft	NOUN
ajrhss-2035	157	12	in	in	ADP
ajrhss-2035	157	13	public	public	ADJ
ajrhss-2035	157	14	sector	sector	NOUN
ajrhss-2035	157	15	.	.	PUNCT
ajrhss-2035	158	1	state	state	NOUN
ajrhss-2035	158	2	government	government	NOUN
ajrhss-2035	158	3	should	should	AUX
ajrhss-2035	158	4	create	create	VERB
ajrhss-2035	158	5	a	a	DET
ajrhss-2035	158	6	favourable	favourable	ADJ
ajrhss-2035	158	7	environment	environment	NOUN
ajrhss-2035	158	8	for	for	ADP
ajrhss-2035	158	9	proper	proper	ADJ
ajrhss-2035	158	10	investigative	investigative	ADJ
ajrhss-2035	158	11	accounting	accounting	NOUN
ajrhss-2035	158	12	.	.	PUNCT
ajrhss-2035	159	1	litigation	litigation	NOUN
ajrhss-2035	159	2	support	support	NOUN
ajrhss-2035	159	3	services	service	NOUN
ajrhss-2035	159	4	deals	deal	NOUN
ajrhss-2035	159	5	with	with	ADP
ajrhss-2035	159	6	issues	issue	NOUN
ajrhss-2035	159	7	related	relate	VERB
ajrhss-2035	159	8	to	to	ADP
ajrhss-2035	159	9	economic	economic	ADJ
ajrhss-2035	159	10	damages	damage	NOUN
ajrhss-2035	159	11	,	,	PUNCT
ajrhss-2035	159	12	thus	thus	ADV
ajrhss-2035	159	13	litigation	litigation	NOUN
ajrhss-2035	159	14	support	support	NOUN
ajrhss-2035	159	15	services	service	NOUN
ajrhss-2035	159	16	are	be	AUX
ajrhss-2035	159	17	important	important	ADJ
ajrhss-2035	159	18	in	in	ADP
ajrhss-2035	159	19	fraud	fraud	NOUN
ajrhss-2035	159	20	related	relate	VERB
ajrhss-2035	159	21	issues	issue	NOUN
ajrhss-2035	159	22	in	in	ADP
ajrhss-2035	159	23	public	public	ADJ
ajrhss-2035	159	24	sector	sector	NOUN
ajrhss-2035	159	25	.	.	PUNCT
ajrhss-2035	160	1	the	the	DET
ajrhss-2035	160	2	forensic	forensic	ADJ
ajrhss-2035	160	3	accountant	accountant	NOUN
ajrhss-2035	160	4	provides	provide	VERB
ajrhss-2035	160	5	consultative	consultative	ADJ
ajrhss-2035	160	6	services	service	NOUN
ajrhss-2035	160	7	as	as	ADV
ajrhss-2035	160	8	well	well	ADV
ajrhss-2035	160	9	as	as	ADP
ajrhss-2035	160	10	rendering	render	VERB
ajrhss-2035	160	11	advices	advice	NOUN
ajrhss-2035	160	12	to	to	ADP
ajrhss-2035	160	13	attorneys	attorney	NOUN
ajrhss-2035	160	14	recommendation	recommendation	NOUN
ajrhss-2035	160	15	based	base	VERB
ajrhss-2035	160	16	on	on	ADP
ajrhss-2035	160	17	the	the	DET
ajrhss-2035	160	18	study	study	NOUN
ajrhss-2035	160	19	so	so	ADV
ajrhss-2035	160	20	far	far	ADV
ajrhss-2035	160	21	,	,	PUNCT
ajrhss-2035	160	22	it	it	PRON
ajrhss-2035	160	23	has	have	AUX
ajrhss-2035	160	24	been	be	AUX
ajrhss-2035	160	25	found	find	VERB
ajrhss-2035	160	26	out	out	ADP
ajrhss-2035	160	27	that	that	SCONJ
ajrhss-2035	160	28	forensic	forensic	ADJ
ajrhss-2035	160	29	accounting	accounting	NOUN
ajrhss-2035	160	30	has	have	VERB
ajrhss-2035	160	31	a	a	DET
ajrhss-2035	160	32	strong	strong	ADJ
ajrhss-2035	160	33	effect	effect	NOUN
ajrhss-2035	160	34	on	on	ADP
ajrhss-2035	160	35	fraud	fraud	NOUN
ajrhss-2035	160	36	control	control	NOUN
ajrhss-2035	160	37	in	in	ADP
ajrhss-2035	160	38	public	public	ADJ
ajrhss-2035	160	39	sector	sector	NOUN
ajrhss-2035	160	40	.	.	PUNCT
ajrhss-2035	161	1	this	this	PRON
ajrhss-2035	161	2	was	be	AUX
ajrhss-2035	161	3	made	make	VERB
ajrhss-2035	161	4	possible	possible	ADJ
ajrhss-2035	161	5	because	because	SCONJ
ajrhss-2035	161	6	of	of	ADP
ajrhss-2035	161	7	the	the	DET
ajrhss-2035	161	8	in	in	ADP
ajrhss-2035	161	9	depth	depth	NOUN
ajrhss-2035	161	10	level	level	NOUN
ajrhss-2035	161	11	of	of	ADP
ajrhss-2035	161	12	investigative	investigative	ADJ
ajrhss-2035	161	13	accounting	accounting	NOUN
ajrhss-2035	161	14	as	as	ADV
ajrhss-2035	161	15	well	well	ADV
ajrhss-2035	161	16	as	as	ADP
ajrhss-2035	161	17	litigation	litigation	NOUN
ajrhss-2035	161	18	support	support	NOUN
ajrhss-2035	161	19	services	service	NOUN
ajrhss-2035	161	20	.	.	PUNCT
ajrhss-2035	162	1	in	in	ADP
ajrhss-2035	162	2	the	the	DET
ajrhss-2035	162	3	light	light	NOUN
ajrhss-2035	162	4	of	of	ADP
ajrhss-2035	162	5	the	the	DET
ajrhss-2035	162	6	above	above	NOUN
ajrhss-2035	162	7	,	,	PUNCT
ajrhss-2035	162	8	the	the	DET
ajrhss-2035	162	9	following	follow	VERB
ajrhss-2035	162	10	recommendation	recommendation	NOUN
ajrhss-2035	162	11	will	will	AUX
ajrhss-2035	162	12	be	be	AUX
ajrhss-2035	162	13	made	make	VERB
ajrhss-2035	162	14	:	:	PUNCT
ajrhss-2035	162	15	government	government	NOUN
ajrhss-2035	162	16	should	should	AUX
ajrhss-2035	162	17	create	create	VERB
ajrhss-2035	162	18	an	an	DET
ajrhss-2035	162	19	enabling	enable	VERB
ajrhss-2035	162	20	environment	environment	NOUN
ajrhss-2035	162	21	for	for	SCONJ
ajrhss-2035	162	22	auditors	auditor	NOUN
ajrhss-2035	162	23	to	to	PART
ajrhss-2035	162	24	perform	perform	VERB
ajrhss-2035	162	25	their	their	PRON
ajrhss-2035	162	26	duties	duty	NOUN
ajrhss-2035	162	27	effectively	effectively	ADV
ajrhss-2035	162	28	and	and	CCONJ
ajrhss-2035	162	29	efficiently	efficiently	ADV
ajrhss-2035	162	30	.	.	PUNCT
ajrhss-2035	163	1	government	government	NOUN
ajrhss-2035	163	2	should	should	AUX
ajrhss-2035	163	3	employ	employ	VERB
ajrhss-2035	163	4	the	the	DET
ajrhss-2035	163	5	services	service	NOUN
ajrhss-2035	163	6	of	of	ADP
ajrhss-2035	163	7	forensic	forensic	ADJ
ajrhss-2035	163	8	accountants	accountant	NOUN
ajrhss-2035	163	9	for	for	ADP
ajrhss-2035	163	10	proper	proper	ADJ
ajrhss-2035	163	11	documentation	documentation	NOUN
ajrhss-2035	163	12	and	and	CCONJ
ajrhss-2035	163	13	verification	verification	NOUN
ajrhss-2035	163	14	of	of	ADP
ajrhss-2035	163	15	transactions	transaction	NOUN
ajrhss-2035	163	16	to	to	PART
ajrhss-2035	163	17	curb	curb	VERB
ajrhss-2035	163	18	fraud	fraud	NOUN
ajrhss-2035	163	19	in	in	ADP
ajrhss-2035	163	20	the	the	DET
ajrhss-2035	163	21	public	public	ADJ
ajrhss-2035	163	22	sector	sector	NOUN
ajrhss-2035	163	23	.	.	PUNCT
ajrhss-2035	164	1	government	government	NOUN
ajrhss-2035	164	2	should	should	AUX
ajrhss-2035	164	3	ensure	ensure	VERB
ajrhss-2035	164	4	adequate	adequate	ADJ
ajrhss-2035	164	5	and	and	CCONJ
ajrhss-2035	164	6	continuous	continuous	ADJ
ajrhss-2035	164	7	training	training	NOUN
ajrhss-2035	164	8	and	and	CCONJ
ajrhss-2035	164	9	retraining	retraining	NOUN
ajrhss-2035	164	10	of	of	ADP
ajrhss-2035	164	11	staff	staff	NOUN
ajrhss-2035	164	12	it	it	PRON
ajrhss-2035	164	13	relates	relate	VERB
ajrhss-2035	164	14	to	to	ADP
ajrhss-2035	164	15	forensic	forensic	ADJ
ajrhss-2035	164	16	accounting	accounting	NOUN
ajrhss-2035	164	17	methods	method	NOUN
ajrhss-2035	164	18	.	.	PUNCT
ajrhss-2035	165	1	references	reference	NOUN
ajrhss-2035	165	2	1	1	NUM
ajrhss-2035	165	3	.	.	PUNCT
ajrhss-2035	166	1	adams	adams	PROPN
ajrhss-2035	166	2	,	,	PUNCT
ajrhss-2035	166	3	r.	r.	PROPN
ajrhss-2035	166	4	a.	a.	PROPN
ajrhss-2035	166	5	(	(	PUNCT
ajrhss-2035	166	6	2014	2014	NUM
ajrhss-2035	166	7	)	)	PUNCT
ajrhss-2035	166	8	.	.	PUNCT
ajrhss-2035	167	1	public	public	ADJ
ajrhss-2035	167	2	sector	sector	NOUN
ajrhss-2035	167	3	accounting	accounting	NOUN
ajrhss-2035	167	4	and	and	CCONJ
ajrhss-2035	167	5	finance.4th	finance.4th	PROPN
ajrhss-2035	167	6	edition	edition	NOUN
ajrhss-2035	167	7	,	,	PUNCT
ajrhss-2035	167	8	lagos	lago	NOUN
ajrhss-2035	167	9	:	:	PUNCT
ajrhss-2035	167	10	corporate	corporate	ADJ
ajrhss-2035	167	11	publishers	publisher	NOUN
ajrhss-2035	167	12	ventures	venture	VERB
ajrhss-2035	167	13	2	2	NUM
ajrhss-2035	167	14	.	.	PUNCT
ajrhss-2035	168	1	albrecht	albrecht	PROPN
ajrhss-2035	168	2	,	,	PUNCT
ajrhss-2035	168	3	c	c	PROPN
ajrhss-2035	168	4	,	,	PUNCT
ajrhss-2035	168	5	c.	c.	NOUN
ajrhss-2035	168	6	,	,	PUNCT
ajrhss-2035	168	7	albrecht	albrecht	PROPN
ajrhss-2035	168	8	,	,	PUNCT
ajrhss-2035	168	9	w.	w.	PROPN
ajrhss-2035	168	10	s.	s.	PROPN
ajrhss-2035	168	11	,	,	PUNCT
ajrhss-2035	168	12	&	&	CCONJ
ajrhss-2035	168	13	dunn	dunn	PROPN
ajrhss-2035	168	14	,	,	PUNCT
ajrhss-2035	168	15	s.	s.	PROPN
ajrhss-2035	168	16	g.	g.	PROPN
ajrhss-2035	168	17	(	(	PUNCT
ajrhss-2035	168	18	2001	2001	NUM
ajrhss-2035	168	19	)	)	PUNCT
ajrhss-2035	168	20	.	.	PUNCT
ajrhss-2035	169	1	can	can	AUX
ajrhss-2035	169	2	auditors	auditor	NOUN
ajrhss-2035	169	3	detect	detect	VERB
ajrhss-2035	169	4	fraud	fraud	NOUN
ajrhss-2035	169	5	?	?	PUNCT
ajrhss-2035	170	1	a	a	DET
ajrhss-2035	170	2	review	review	NOUN
ajrhss-2035	170	3	of	of	ADP
ajrhss-2035	170	4	the	the	DET
ajrhss-2035	170	5	research	research	NOUN
ajrhss-2035	170	6	evidence	evidence	NOUN
ajrhss-2035	170	7	,	,	PUNCT
ajrhss-2035	170	8	journal	journal	NOUN
ajrhss-2035	170	9	of	of	ADP
ajrhss-2035	170	10	forensic	forensic	ADJ
ajrhss-2035	170	11	accounting	accounting	NOUN
ajrhss-2035	170	12	,	,	PUNCT
ajrhss-2035	170	13	2(1	2(1	NUM
ajrhss-2035	170	14	)	)	PUNCT
ajrhss-2035	170	15	,	,	PUNCT
ajrhss-2035	170	16	pp	pp	ADP
ajrhss-2035	170	17	.	.	PUNCT
ajrhss-2035	171	1	34	34	NUM
ajrhss-2035	171	2	51	51	NUM
ajrhss-2035	171	3	.	.	PUNCT
ajrhss-2035	172	1	3	3	X
ajrhss-2035	172	2	.	.	X
ajrhss-2035	172	3	albrecht	albrecht	PROPN
ajrhss-2035	172	4	,	,	PUNCT
ajrhss-2035	172	5	w.	w.	PROPN
ajrhss-2035	172	6	s.	s.	PROPN
ajrhss-2035	172	7	,	,	PUNCT
ajrhss-2035	172	8	hill	hill	PROPN
ajrhss-2035	172	9	,	,	PUNCT
ajrhss-2035	172	10	n.	n.	PROPN
ajrhss-2035	172	11	c.	c.	PROPN
ajrhss-2035	172	12	,	,	PUNCT
ajrhss-2035	172	13	&	&	CCONJ
ajrhss-2035	172	14	albrecht	albrecht	PROPN
ajrhss-2035	172	15	,	,	PUNCT
ajrhss-2035	172	16	c.	c.	PROPN
ajrhss-2035	172	17	c.	c.	PROPN
ajrhss-2035	172	18	(	(	PUNCT
ajrhss-2035	172	19	2006	2006	NUM
ajrhss-2035	172	20	)	)	PUNCT
ajrhss-2035	172	21	.	.	PUNCT
ajrhss-2035	173	1	the	the	DET
ajrhss-2035	173	2	ethics	ethic	NOUN
ajrhss-2035	173	3	development	development	PROPN
ajrhss-2035	173	4	model	model	NOUN
ajrhss-2035	173	5	applied	apply	VERB
ajrhss-2035	173	6	to	to	ADP
ajrhss-2035	173	7	declining	decline	VERB
ajrhss-2035	173	8	ethics	ethic	NOUN
ajrhss-2035	173	9	in	in	ADP
ajrhss-2035	173	10	accounting	account	VERB
ajrhss-2035	173	11	.	.	PUNCT
ajrhss-2035	174	1	australian	australian	ADJ
ajrhss-2035	174	2	accounting	accounting	NOUN
ajrhss-2035	174	3	review	review	PROPN
ajrhss-2035	174	4	,	,	PUNCT
ajrhss-2035	174	5	16(1	16(1	NUM
ajrhss-2035	174	6	)	)	PUNCT
ajrhss-2035	174	7	30	30	NUM
ajrhss-2035	174	8	40	40	NUM
ajrhss-2035	174	9	.	.	PUNCT
ajrhss-2035	175	1	4	4	X
ajrhss-2035	175	2	.	.	X
ajrhss-2035	175	3	anao	anao	PROPN
ajrhss-2035	175	4	,	,	PUNCT
ajrhss-2035	175	5	a.	a.	PROPN
ajrhss-2035	175	6	r.	r.	PROPN
ajrhss-2035	175	7	,	,	PUNCT
ajrhss-2035	175	8	&	&	CCONJ
ajrhss-2035	175	9	uche	uche	PROPN
ajrhss-2035	175	10	,	,	PUNCT
ajrhss-2035	175	11	c.	c.	PROPN
ajrhss-2035	175	12	u.	u.	PROPN
ajrhss-2035	175	13	(	(	PUNCT
ajrhss-2035	175	14	2002	2002	NUM
ajrhss-2035	175	15	)	)	PUNCT
ajrhss-2035	175	16	.	.	PUNCT
ajrhss-2035	176	1	research	research	NOUN
ajrhss-2035	176	2	design	design	NOUN
ajrhss-2035	176	3	and	and	CCONJ
ajrhss-2035	176	4	implementation	implementation	NOUN
ajrhss-2035	176	5	in	in	ADP
ajrhss-2035	176	6	accounting	accounting	NOUN
ajrhss-2035	176	7	and	and	CCONJ
ajrhss-2035	176	8	finance	finance	NOUN
ajrhss-2035	176	9	,	,	PUNCT
ajrhss-2035	176	10	institute	institute	NOUN
ajrhss-2035	176	11	of	of	ADP
ajrhss-2035	176	12	chartered	charter	VERB
ajrhss-2035	176	13	accountants	accountant	NOUN
ajrhss-2035	176	14	of	of	ADP
ajrhss-2035	176	15	nigeria	nigeria	PROPN
ajrhss-2035	176	16	(	(	PUNCT
ajrhss-2035	176	17	ican	ican	ADJ
ajrhss-2035	176	18	)	)	PUNCT
ajrhss-2035	176	19	lagos	lago	NOUN
ajrhss-2035	176	20	attwood	attwood	PROPN
ajrhss-2035	176	21	,	,	PUNCT
ajrhss-2035	176	22	f.	f.	PROPN
ajrhss-2035	176	23	a.	a.	PROPN
ajrhss-2035	176	24	,	,	PUNCT
ajrhss-2035	176	25	&	&	CCONJ
ajrhss-2035	176	26	stein	stein	PROPN
ajrhss-2035	176	27	,	,	PUNCT
ajrhss-2035	176	28	n.	n.	PROPN
ajrhss-2035	176	29	d.	d.	PROPN
ajrhss-2035	176	30	(	(	PUNCT
ajrhss-2035	176	31	1986	1986	NUM
ajrhss-2035	176	32	)	)	PUNCT
ajrhss-2035	176	33	.	.	PUNCT
ajrhss-2035	177	1	de	de	PROPN
ajrhss-2035	177	2	paula	paula	PROPN
ajrhss-2035	177	3	’s	’s	PART
ajrhss-2035	177	4	auditing	auditing	NOUN
ajrhss-2035	177	5	7th	7th	PROPN
ajrhss-2035	177	6	ed	ed	PROPN
ajrhss-2035	177	7	london	london	PROPN
ajrhss-2035	177	8	pitman	pitman	PROPN
ajrhss-2035	177	9	682p	682p	PROPN
ajrhss-2035	177	10	.	.	PUNCT
ajrhss-2035	178	1	5	5	NUM
ajrhss-2035	178	2	.	.	X
ajrhss-2035	178	3	eze	eze	PROPN
ajrhss-2035	178	4	,	,	PUNCT
ajrhss-2035	178	5	.1	.1	PROPN
ajrhss-2035	178	6	.	.	PUNCT
ajrhss-2035	179	1	c.	c.	PROPN
ajrhss-2035	179	2	(	(	PUNCT
ajrhss-2035	179	3	2005	2005	NUM
ajrhss-2035	179	4	)	)	PUNCT
ajrhss-2035	179	5	.	.	PUNCT
ajrhss-2035	180	1	principles	principle	NOUN
ajrhss-2035	180	2	and	and	CCONJ
ajrhss-2035	180	3	techniques	technique	NOUN
ajrhss-2035	180	4	of	of	ADP
ajrhss-2035	180	5	auditing	audit	VERB
ajrhss-2035	180	6	lsl	lsl	PROPN
ajrhss-2035	180	7	edition	edition	PROPN
ajrhss-2035	180	8	,	,	PUNCT
ajrhss-2035	180	9	enugu	enugu	PROPN
ajrhss-2035	180	10	j.t.c	j.t.c	PROPN
ajrhss-2035	180	11	.	.	PUNCT
ajrhss-2035	181	1	publishers	publishers	PROPN
ajrhss-2035	181	2	545p	545p	PROPN
ajrhss-2035	181	3	.	.	PROPN
ajrhss-2035	182	1	6	6	NUM
ajrhss-2035	182	2	.	.	NOUN
ajrhss-2035	182	3	ezeilo	ezeilo	ADJ
ajrhss-2035	182	4	,	,	PUNCT
ajrhss-2035	182	5	g.	g.	PROPN
ajrhss-2035	182	6	(	(	PUNCT
ajrhss-2035	182	7	2010	2010	NUM
ajrhss-2035	182	8	)	)	PUNCT
ajrhss-2035	182	9	.	.	PUNCT
ajrhss-2035	183	1	forensic	forensic	ADJ
ajrhss-2035	183	2	accounting	accounting	NOUN
ajrhss-2035	183	3	,	,	PUNCT
ajrhss-2035	183	4	lagos	lagos	PROPN
ajrhss-2035	183	5	.	.	PUNCT
ajrhss-2035	184	1	institute	institute	PROPN
ajrhss-2035	184	2	of	of	ADP
ajrhss-2035	184	3	chartered	chartered	PROPN
ajrhss-2035	184	4	accountants	accountant	NOUN
ajrhss-2035	184	5	publications	publication	NOUN
ajrhss-2035	184	6	.	.	PUNCT
ajrhss-2035	185	1	american	american	PROPN
ajrhss-2035	185	2	journal	journal	PROPN
ajrhss-2035	185	3	of	of	ADP
ajrhss-2035	185	4	research	research	NOUN
ajrhss-2035	185	5	in	in	ADP
ajrhss-2035	185	6	humanities	humanity	NOUN
ajrhss-2035	185	7	and	and	CCONJ
ajrhss-2035	185	8	social	social	ADJ
ajrhss-2035	185	9	sciences	science	NOUN
ajrhss-2035	185	10	volume	volume	NOUN
ajrhss-2035	185	11	8	8	NUM
ajrhss-2035	185	12	,	,	PUNCT
ajrhss-2035	185	13	jan	jan	PROPN
ajrhss-2035	185	14	.	.	PROPN
ajrhss-2035	185	15	,	,	PUNCT
ajrhss-2035	185	16	2023	2023	NUM
ajrhss-2035	185	17	p	p	NOUN
ajrhss-2035	185	18	a	a	PRON
ajrhss-2035	185	19	g	g	NOUN
ajrhss-2035	185	20	e	e	NOUN
ajrhss-2035	185	21	|	|	ADV
ajrhss-2035	185	22	96	96	NUM
ajrhss-2035	185	23	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2035	185	24	7	7	NUM
ajrhss-2035	185	25	.	.	PUNCT
ajrhss-2035	186	1	jcgcdc	jcgcdc	PROPN
ajrhss-2035	186	2	,	,	PUNCT
ajrhss-2035	186	3	a.	a.	PROPN
ajrhss-2035	186	4	e.	e.	PROPN
ajrhss-2035	186	5	(	(	PUNCT
ajrhss-2035	186	6	2008	2008	NUM
ajrhss-2035	186	7	)	)	PUNCT
ajrhss-2035	186	8	.	.	PUNCT
ajrhss-2035	187	1	corruption	corruption	NOUN
ajrhss-2035	187	2	and	and	CCONJ
ajrhss-2035	187	3	the	the	DET
ajrhss-2035	187	4	locales	locale	NOUN
ajrhss-2035	187	5	:	:	PUNCT
ajrhss-2035	187	6	reconsidering	reconsider	VERB
ajrhss-2035	187	7	niger	niger	NOUN
ajrhss-2035	187	8	della	della	NOUN
ajrhss-2035	187	9	(	(	PUNCT
ajrhss-2035	187	10	marginalization	marginalization	NOUN
ajrhss-2035	187	11	thesis	thesis	NOUN
ajrhss-2035	187	12	)	)	PUNCT
ajrhss-2035	187	13	paper	paper	NOUN
ajrhss-2035	187	14	presented	present	VERB
ajrhss-2035	187	15	at	at	ADP
ajrhss-2035	187	16	the	the	DET
ajrhss-2035	187	17	international	international	ADJ
ajrhss-2035	187	18	conference	conference	NOUN
ajrhss-2035	187	19	on	on	ADP
ajrhss-2035	187	20	the	the	DET
ajrhss-2035	187	21	nigerian	nigerian	ADJ
ajrhss-2035	187	22	conference	conference	NOUN
ajrhss-2035	187	23	on	on	ADP
ajrhss-2035	187	24	the	the	DET
ajrhss-2035	187	25	nigerian	nigerian	ADJ
ajrhss-2035	187	26	state	state	NOUN
ajrhss-2035	187	27	,	,	PUNCT
ajrhss-2035	187	28	oil	oil	NOUN
ajrhss-2035	187	29	industry	industry	NOUN
ajrhss-2035	187	30	and	and	CCONJ
ajrhss-2035	187	31	the	the	DET
ajrhss-2035	187	32	niger	niger	PROPN
ajrhss-2035	187	33	delta	delta	NOUN
ajrhss-2035	187	34	,	,	PUNCT
ajrhss-2035	187	35	march	march	PROPN
ajrhss-2035	187	36	,	,	PUNCT
ajrhss-2035	187	37	11	11	NUM
ajrhss-2035	187	38	13	13	NUM
ajrhss-2035	187	39	.	.	PUNCT
ajrhss-2035	187	40	8	8	NUM
ajrhss-2035	187	41	.	.	X
ajrhss-2035	187	42	jcnfa	jcnfa	PROPN
ajrhss-2035	187	43	,	,	PUNCT
ajrhss-2035	187	44	b.	b.	PROPN
ajrhss-2035	187	45	i.	i.	PROPN
ajrhss-2035	187	46	(	(	PUNCT
ajrhss-2035	187	47	2002	2002	NUM
ajrhss-2035	187	48	)	)	PUNCT
ajrhss-2035	187	49	.	.	PUNCT
ajrhss-2035	188	1	tips	tip	NOUN
ajrhss-2035	188	2	on	on	ADP
ajrhss-2035	188	3	principles	principle	NOUN
ajrhss-2035	188	4	and	and	CCONJ
ajrhss-2035	188	5	practice	practice	NOUN
ajrhss-2035	188	6	of	of	ADP
ajrhss-2035	188	7	auditing	auditing	NOUN
ajrhss-2035	188	8	,	,	PUNCT
ajrhss-2035	188	9	investigation	investigation	NOUN
ajrhss-2035	188	10	and	and	CCONJ
ajrhss-2035	188	11	professional	professional	ADJ
ajrhss-2035	188	12	practice	practice	NOUN
ajrhss-2035	188	13	.	.	PUNCT
ajrhss-2035	189	1	jos	jos	PROPN
ajrhss-2035	189	2	,	,	PUNCT
ajrhss-2035	189	3	plateau	plateau	NOUN
ajrhss-2035	189	4	state	state	NOUN
ajrhss-2035	189	5	.	.	PUNCT
ajrhss-2035	190	1	amazing	amazing	ADJ
ajrhss-2035	190	2	concept	concept	NOUN
ajrhss-2035	190	3	ltd	ltd	PROPN
ajrhss-2035	190	4	21	21	NUM
ajrhss-2035	190	5	op	op	NOUN
ajrhss-2035	190	6	.	.	PUNCT
ajrhss-2035	191	1	9	9	X
ajrhss-2035	191	2	.	.	X
ajrhss-2035	191	3	jenfa	jenfa	PROPN
ajrhss-2035	191	4	,	,	PUNCT
ajrhss-2035	191	5	b.	b.	PROPN
ajrhss-2035	191	6	i.	i.	PROPN
ajrhss-2035	191	7	(	(	PUNCT
ajrhss-2035	191	8	2004	2004	NUM
ajrhss-2035	191	9	)	)	PUNCT
ajrhss-2035	191	10	.	.	PUNCT
ajrhss-2035	192	1	elements	element	NOUN
ajrhss-2035	192	2	of	of	ADP
ajrhss-2035	192	3	professionalism	professionalism	NOUN
ajrhss-2035	192	4	and	and	CCONJ
ajrhss-2035	192	5	practice	practice	NOUN
ajrhss-2035	192	6	of	of	ADP
ajrhss-2035	192	7	accountancy	accountancy	NOUN
ajrhss-2035	192	8	,	,	PUNCT
ajrhss-2035	192	9	lsl	lsl	NOUN
ajrhss-2035	192	10	edition	edition	NOUN
ajrhss-2035	192	11	,	,	PUNCT
ajrhss-2035	192	12	jos	jos	PROPN
ajrhss-2035	192	13	plateau	plateau	PROPN
ajrhss-2035	192	14	state	state	PROPN
ajrhss-2035	192	15	,	,	PUNCT
ajrhss-2035	192	16	amazing	amazing	ADJ
ajrhss-2035	192	17	concept	concept	NOUN
ajrhss-2035	192	18	ltd	ltd	PROPN
ajrhss-2035	192	19	jos	jos	PROPN
ajrhss-2035	192	20	.	.	PROPN
ajrhss-2035	192	21	230p	230p	PROPN
ajrhss-2035	192	22	.	.	PUNCT
ajrhss-2035	193	1	10	10	NUM
ajrhss-2035	193	2	.	.	PUNCT
ajrhss-2035	193	3	millichamp	millichamp	PROPN
ajrhss-2035	193	4	,	,	PUNCT
ajrhss-2035	193	5	a.	a.	PROPN
ajrhss-2035	193	6	h.	h.	PROPN
ajrhss-2035	193	7	(	(	PUNCT
ajrhss-2035	193	8	1996	1996	NUM
ajrhss-2035	193	9	)	)	PUNCT
ajrhss-2035	193	10	.	.	PUNCT
ajrhss-2035	194	1	auditing	audit	VERB
ajrhss-2035	194	2	71'1	71'1	PROPN
ajrhss-2035	194	3	edition	edition	NOUN
ajrhss-2035	194	4	london	london	PROPN
ajrhss-2035	194	5	letts	letts	PROPN
ajrhss-2035	194	6	educational	educational	PROPN
ajrhss-2035	194	7	,	,	PUNCT
ajrhss-2035	194	8	aldinc	aldinc	NOUN
ajrhss-2035	194	9	.	.	PUNCT
ajrhss-2035	195	1	566p	566p	NUM
ajrhss-2035	195	2	.	.	PUNCT
ajrhss-2035	196	1	11	11	NUM
ajrhss-2035	196	2	.	.	PUNCT
ajrhss-2035	197	1	mohd	mohd	PROPN
ajrhss-2035	197	2	,	,	PUNCT
ajrhss-2035	197	3	s.	s.	PROPN
ajrhss-2035	197	4	i.	i.	PROPN
ajrhss-2035	197	5	,	,	PUNCT
ajrhss-2035	197	6	&	&	CCONJ
ajrhss-2035	197	7	mazni	mazni	PROPN
ajrhss-2035	197	8	,	,	PUNCT
ajrhss-2035	197	9	a.	a.	NOUN
ajrhss-2035	197	10	(	(	PUNCT
ajrhss-2035	197	11	2008	2008	NUM
ajrhss-2035	197	12	)	)	PUNCT
ajrhss-2035	197	13	.	.	PUNCT
ajrhss-2035	198	1	an	an	DET
ajrhss-2035	198	2	overview	overview	NOUN
ajrhss-2035	198	3	of	of	ADP
ajrhss-2035	198	4	forensic	forensic	ADJ
ajrhss-2035	198	5	accounting	accounting	NOUN
ajrhss-2035	198	6	in	in	ADP
ajrhss-2035	198	7	malaysia	malaysia	PROPN
ajrhss-2035	198	8	,	,	PUNCT
ajrhss-2035	198	9	kuala	kuala	PROPN
ajrhss-2035	198	10	lumphr	lumphr	PROPN
ajrhss-2035	198	11	,	,	PUNCT
ajrhss-2035	198	12	university	university	NOUN
ajrhss-2035	198	13	of	of	ADP
ajrhss-2035	198	14	malaysia	malaysia	PROPN
ajrhss-2035	198	15	press	press	PROPN
ajrhss-2035	198	16	inc	inc	PROPN
ajrhss-2035	198	17	.	.	PROPN
ajrhss-2035	198	18	12	12	NUM
ajrhss-2035	198	19	.	.	PUNCT
ajrhss-2035	199	1	murray	murray	PROPN
ajrhss-2035	199	2	,	,	PUNCT
ajrhss-2035	199	3	j.	j.	PROPN
ajrhss-2035	199	4	(	(	PUNCT
ajrhss-2035	199	5	2013	2013	NUM
ajrhss-2035	199	6	)	)	PUNCT
ajrhss-2035	199	7	.	.	PUNCT
ajrhss-2035	200	1	likert	likert	PROPN
ajrhss-2035	200	2	data	datum	NOUN
ajrhss-2035	200	3	:	:	PUNCT
ajrhss-2035	200	4	what	what	PRON
ajrhss-2035	200	5	to	to	PART
ajrhss-2035	200	6	use	use	VERB
ajrhss-2035	200	7	,	,	PUNCT
ajrhss-2035	200	8	parametric	parametric	ADJ
ajrhss-2035	200	9	or	or	CCONJ
ajrhss-2035	200	10	non	non	ADJ
ajrhss-2035	200	11	parametric	parametric	ADJ
ajrhss-2035	200	12	?	?	PUNCT
ajrhss-2035	201	1	international	international	ADJ
ajrhss-2035	201	2	journal	journal	NOUN
ajrhss-2035	201	3	of	of	ADP
ajrhss-2035	201	4	business	business	NOUN
ajrhss-2035	201	5	and	and	CCONJ
ajrhss-2035	201	6	social	social	ADJ
ajrhss-2035	201	7	sciences	science	NOUN
ajrhss-2035	201	8	,	,	PUNCT
ajrhss-2035	201	9	4(11	4(11	NUM
ajrhss-2035	201	10	)	)	PUNCT
ajrhss-2035	201	11	,	,	PUNCT
ajrhss-2035	201	12	258	258	NUM
ajrhss-2035	201	13	264	264	NUM
ajrhss-2035	201	14	.	.	PUNCT
ajrhss-2035	202	1	13	13	NUM
ajrhss-2035	202	2	.	.	X
ajrhss-2035	203	1	niplon	niplon	PROPN
ajrhss-2035	203	2	,	,	PUNCT
ajrhss-2035	203	3	s.	s.	PROPN
ajrhss-2035	203	4	(	(	PUNCT
ajrhss-2035	203	5	2015	2015	NUM
ajrhss-2035	203	6	)	)	PUNCT
ajrhss-2035	203	7	.	.	PUNCT
ajrhss-2035	204	1	bank	bank	NOUN
ajrhss-2035	204	2	fraud	fraud	NOUN
ajrhss-2035	204	3	and	and	CCONJ
ajrhss-2035	204	4	the	the	DET
ajrhss-2035	204	5	nigerian	nigerian	ADJ
ajrhss-2035	204	6	economy	economy	NOUN
ajrhss-2035	204	7	:	:	PUNCT
ajrhss-2035	204	8	a	a	DET
ajrhss-2035	204	9	psycho	psycho	ADJ
ajrhss-2035	204	10	economic	economic	ADJ
ajrhss-2035	204	11	analysis	analysis	NOUN
ajrhss-2035	204	12	.	.	PUNCT
ajrhss-2035	205	1	14	14	NUM
ajrhss-2035	205	2	.	.	PUNCT
ajrhss-2035	206	1	okolo	okolo	PROPN
ajrhss-2035	206	2	,	,	PUNCT
ajrhss-2035	206	3	j.u	j.u	PROPN
ajrhss-2035	206	4	.	.	PROPN
ajrhss-2035	206	5	'f	'f	PART
ajrhss-2035	206	6	.	.	PUNCT
ajrhss-2035	206	7	(	(	PUNCT
ajrhss-2035	206	8	1987	1987	NUM
ajrhss-2035	206	9	)	)	PUNCT
ajrhss-2035	206	10	.	.	PUNCT
ajrhss-2035	207	1	the	the	DET
ajrhss-2035	207	2	concept	concept	NOUN
ajrhss-2035	207	3	and	and	CCONJ
ajrhss-2035	207	4	practice	practice	NOUN
ajrhss-2035	207	5	of	of	ADP
ajrhss-2035	207	6	auditing	auditing	NOUN
ajrhss-2035	207	7	,	,	PUNCT
ajrhss-2035	207	8	ibadan	ibadan	PROPN
ajrhss-2035	207	9	,	,	PUNCT
ajrhss-2035	207	10	evans	evans	PROPN
ajrhss-2035	207	11	brothers	brother	NOUN
ajrhss-2035	207	12	(	(	PUNCT
ajrhss-2035	207	13	nig	nig	PROPN
ajrhss-2035	207	14	.	.	PUNCT
ajrhss-2035	207	15	)	)	PUNCT
ajrhss-2035	207	16	publishers	publishers	PROPN
ajrhss-2035	207	17	ltd	ltd	PROPN
ajrhss-2035	207	18	.	.	PROPN
ajrhss-2035	207	19	322p	322p	PROPN
ajrhss-2035	207	20	.	.	PUNCT
ajrhss-2035	208	1	15	15	NUM
ajrhss-2035	208	2	.	.	X
ajrhss-2035	208	3	owojori	owojori	PROPN
ajrhss-2035	208	4	,	,	PUNCT
ajrhss-2035	208	5	a.	a.	NOUN
ajrhss-2035	208	6	a.	a.	PROPN
ajrhss-2035	208	7	,	,	PUNCT
ajrhss-2035	208	8	&	&	CCONJ
ajrhss-2035	208	9	asaolu	asaolu	NOUN
ajrhss-2035	208	10	,	,	PUNCT
ajrhss-2035	208	11	t.	t.	NOUN
ajrhss-2035	208	12	o.	o.	PROPN
ajrhss-2035	208	13	(	(	PUNCT
ajrhss-2035	208	14	2009	2009	NUM
ajrhss-2035	208	15	)	)	PUNCT
ajrhss-2035	208	16	.	.	PUNCT
ajrhss-2035	209	1	the	the	DET
ajrhss-2035	209	2	role	role	NOUN
ajrhss-2035	209	3	of	of	ADP
ajrhss-2035	209	4	forensic	forensic	ADJ
ajrhss-2035	209	5	accounting	accounting	NOUN
ajrhss-2035	209	6	in	in	ADP
ajrhss-2035	209	7	solving	solve	VERB
ajrhss-2035	209	8	the	the	DET
ajrhss-2035	209	9	vexed	vex	VERB
ajrhss-2035	209	10	problem	problem	NOUN
ajrhss-2035	209	11	of	of	ADP
ajrhss-2035	209	12	corporate	corporate	ADJ
ajrhss-2035	209	13	world	world	NOUN
ajrhss-2035	209	14	.	.	PUNCT
ajrhss-2035	210	1	european	european	ADJ
ajrhss-2035	210	2	journal	journal	PROPN
ajrhss-2035	210	3	of	of	ADP
ajrhss-2035	210	4	scientific	scientific	ADJ
ajrhss-2035	210	5	research	research	NOUN
ajrhss-2035	210	6	29	29	NUM
ajrhss-2035	210	7	(	(	PUNCT
ajrhss-2035	210	8	2	2	NUM
ajrhss-2035	210	9	)	)	PUNCT
ajrhss-2035	210	10	,	,	PUNCT
ajrhss-2035	210	11	1	1	NUM
ajrhss-2035	210	12	83	83	NUM
ajrhss-2035	210	13	-	-	SYM
ajrhss-2035	210	14	1	1	NUM
ajrhss-2035	210	15	87	87	NUM
ajrhss-2035	210	16	.	.	PUNCT
ajrhss-2035	211	1	16	16	NUM
ajrhss-2035	211	2	.	.	PUNCT
ajrhss-2035	212	1	rittenberg	rittenberg	PROPN
ajrhss-2035	212	2	,	,	PUNCT
ajrhss-2035	212	3	w.	w.	PROPN
ajrhss-2035	212	4	e.	e.	PROPN
ajrhss-2035	212	5	,	,	PUNCT
ajrhss-2035	212	6	&	&	CCONJ
ajrhss-2035	212	7	schwieger	schwieger	NOUN
ajrhss-2035	212	8	,	,	PUNCT
ajrhss-2035	212	9	b.	b.	PROPN
ajrhss-2035	212	10	j.	j.	PROPN
ajrhss-2035	212	11	(	(	PUNCT
ajrhss-2035	212	12	2000	2000	NUM
ajrhss-2035	212	13	)	)	PUNCT
ajrhss-2035	212	14	.	.	PUNCT
ajrhss-2035	213	1	auditing	auditing	NOUN
ajrhss-2035	213	2	concepts	concept	NOUN
ajrhss-2035	213	3	for	for	ADP
ajrhss-2035	213	4	a	a	DET
ajrhss-2035	213	5	changing	change	VERB
ajrhss-2035	213	6	environment	environment	NOUN
ajrhss-2035	213	7	3	3	NUM
ajrhss-2035	213	8	™	™	NOUN
ajrhss-2035	213	9	cd	cd	PROPN
ajrhss-2035	213	10	.	.	PUNCT
ajrhss-2035	214	1	orlando	orlando	PROPN
ajrhss-2035	214	2	florida	florida	PROPN
ajrhss-2035	214	3	,	,	PUNCT
ajrhss-2035	214	4	usa	usa	PROPN
ajrhss-2035	214	5	harcourt	harcourt	PROPN
ajrhss-2035	214	6	college	college	NOUN
ajrhss-2035	214	7	publishers	publisher	NOUN
ajrhss-2035	214	8	.	.	PUNCT
ajrhss-2035	215	1	855p	855p	NOUN
ajrhss-2035	215	2	.	.	PUNCT
ajrhss-2035	216	1	17	17	NUM
ajrhss-2035	216	2	.	.	PUNCT
ajrhss-2035	217	1	wolf	wolf	PROPN
ajrhss-2035	217	2	,	,	PUNCT
ajrhss-2035	217	3	d.	d.	PROPN
ajrhss-2035	217	4	t.	t.	PROPN
ajrhss-2035	217	5	,	,	PUNCT
ajrhss-2035	217	6	&	&	CCONJ
ajrhss-2035	217	7	ilcrmanson	ilcrmanson	PROPN
ajrhss-2035	217	8	,	,	PUNCT
ajrhss-2035	217	9	d.	d.	PROPN
ajrhss-2035	217	10	r.	r.	PROPN
ajrhss-2035	217	11	(	(	PUNCT
ajrhss-2035	217	12	2004	2004	NUM
ajrhss-2035	217	13	)	)	PUNCT
ajrhss-2035	217	14	.	.	PUNCT
ajrhss-2035	218	1	the	the	DET
ajrhss-2035	218	2	fraud	fraud	NOUN
ajrhss-2035	218	3	diamond	diamond	NOUN
ajrhss-2035	218	4	:	:	PUNCT
ajrhss-2035	218	5	considering	consider	VERB
ajrhss-2035	218	6	the	the	DET
ajrhss-2035	218	7	four	four	NUM
ajrhss-2035	218	8	elements	element	NOUN
ajrhss-2035	218	9	of	of	ADP
ajrhss-2035	218	10	if	if	SCONJ
ajrhss-2035	218	11	aud	aud	PROPN
ajrhss-2035	218	12	.	.	PUNCT
ajrhss-2035	219	1	the	the	DET
ajrhss-2035	219	2	certified	certified	ADJ
ajrhss-2035	219	3	public	public	ADJ
ajrhss-2035	219	4	accountants	accountant	NOUN
ajrhss-2035	219	5	journal	journal	NOUN
ajrhss-2035	219	6	.	.	PUNCT
ajrhss-2035	220	1	18	18	NUM
ajrhss-2035	220	2	.	.	PUNCT
ajrhss-2035	221	1	zimbelman	zimbelman	PROPN
ajrhss-2035	221	2	,	,	PUNCT
ajrhss-2035	221	3	m.	m.	PROPN
ajrhss-2035	221	4	f.	f.	PROPN
ajrhss-2035	221	5	,	,	PUNCT
ajrhss-2035	221	6	&	&	CCONJ
ajrhss-2035	221	7	albrecht	albrecht	PROPN
ajrhss-2035	221	8	,	,	PUNCT
ajrhss-2035	221	9	c.	c.	PROPN
ajrhss-2035	221	10	c.	c.	PROPN
ajrhss-2035	221	11	(	(	PUNCT
ajrhss-2035	221	12	2012	2012	NUM
ajrhss-2035	221	13	)	)	PUNCT
ajrhss-2035	221	14	.	.	PUNCT
ajrhss-2035	222	1	forensic	forensic	ADJ
ajrhss-2035	222	2	accounting	accounting	NOUN
ajrhss-2035	222	3	,	,	PUNCT
ajrhss-2035	222	4	4th	4th	ADJ
ajrhss-2035	222	5	edition	edition	NOUN
ajrhss-2035	222	6	.	.	PUNCT
ajrhss-2035	223	1	international	international	PROPN
ajrhss-2035	223	2	edition	edition	PROPN
ajrhss-2035	223	3	,	,	PUNCT
ajrhss-2035	223	4	canada	canada	PROPN
ajrhss-2035	223	5	:	:	PUNCT
ajrhss-2035	223	6	nelson	nelson	PROPN
ajrhss-2035	223	7	education	education	PROPN
ajrhss-2035	223	8	ltd	ltd	PROPN
ajrhss-2035	223	9	.	.	PROPN
ajrhss-2035	223	10	appendix	appendix	PROPN
ajrhss-2035	223	11	1	1	NUM
ajrhss-2035	223	12	american	american	ADJ
ajrhss-2035	223	13	journal	journal	NOUN
ajrhss-2035	223	14	of	of	ADP
ajrhss-2035	223	15	research	research	NOUN
ajrhss-2035	223	16	in	in	ADP
ajrhss-2035	223	17	humanities	humanity	NOUN
ajrhss-2035	223	18	and	and	CCONJ
ajrhss-2035	223	19	social	social	ADJ
ajrhss-2035	223	20	sciences	science	NOUN
ajrhss-2035	223	21	volume	volume	NOUN
ajrhss-2035	223	22	8	8	NUM
ajrhss-2035	223	23	,	,	PUNCT
ajrhss-2035	223	24	jan	jan	PROPN
ajrhss-2035	223	25	.	.	PROPN
ajrhss-2035	223	26	,	,	PUNCT
ajrhss-2035	223	27	2023	2023	NUM
ajrhss-2035	223	28	p	p	NOUN
ajrhss-2035	223	29	a	a	DET
ajrhss-2035	223	30	g	g	NOUN
ajrhss-2035	223	31	e	e	NOUN
ajrhss-2035	223	32	|	|	ADV
ajrhss-2035	223	33	97	97	NUM
ajrhss-2035	223	34	www.americanjournal.org	www.americanjournal.org	PROPN
ajrhss-2035	223	35	american	american	PROPN
ajrhss-2035	223	36	journal	journal	PROPN
ajrhss-2035	223	37	of	of	ADP
ajrhss-2035	223	38	research	research	NOUN
ajrhss-2035	223	39	in	in	ADP
ajrhss-2035	223	40	humanities	humanity	NOUN
ajrhss-2035	223	41	and	and	CCONJ
ajrhss-2035	223	42	social	social	ADJ
ajrhss-2035	223	43	sciences	science	NOUN
ajrhss-2035	223	44	volume	volume	NOUN
ajrhss-2035	223	45	8	8	NUM
ajrhss-2035	223	46	,	,	PUNCT
ajrhss-2035	223	47	jan	jan	PROPN
ajrhss-2035	223	48	.	.	PROPN
ajrhss-2035	223	49	,	,	PUNCT
ajrhss-2035	223	50	2023	2023	NUM
ajrhss-2035	223	51	p	p	NOUN
ajrhss-2035	223	52	a	a	DET
ajrhss-2035	223	53	g	g	NOUN
ajrhss-2035	223	54	e	e	NOUN
ajrhss-2035	223	55	|	|	ADV
ajrhss-2035	223	56	98	98	NUM
ajrhss-2035	223	57	www.americanjournal.org	www.americanjournal.org	NOUN