id	sid	tid	token	lemma	pos
arjefm-1245	1	1	american	american	PROPN
arjefm-1245	1	2	research	research	PROPN
arjefm-1245	1	3	journal	journal	PROPN
arjefm-1245	1	4	of	of	ADP
arjefm-1245	1	5	economics	economic	NOUN
arjefm-1245	1	6	,	,	PUNCT
arjefm-1245	1	7	finance	finance	NOUN
arjefm-1245	1	8	and	and	CCONJ
arjefm-1245	1	9	management	management	NOUN
arjefm-1245	1	10	volume	volume	NOUN
arjefm-1245	1	11	13	13	NUM
arjefm-1245	1	12	issue	issue	NOUN
arjefm-1245	1	13	3	3	NUM
arjefm-1245	1	14	,	,	PUNCT
arjefm-1245	1	15	july	july	PROPN
arjefm-1245	1	16	-	-	PUNCT
arjefm-1245	1	17	september	september	PROPN
arjefm-1245	1	18	2025	2025	NUM
arjefm-1245	1	19	issn	issn	NOUN
arjefm-1245	1	20	:	:	PUNCT
arjefm-1245	1	21	2836	2836	NUM
arjefm-1245	1	22	-	-	SYM
arjefm-1245	1	23	9416	9416	NUM
arjefm-1245	1	24	impact	impact	NOUN
arjefm-1245	1	25	factor	factor	NOUN
arjefm-1245	1	26	:	:	PUNCT
arjefm-1245	1	27	6.41	6.41	NUM
arjefm-1245	1	28	journal	journal	NOUN
arjefm-1245	1	29	homepage	homepage	NOUN
arjefm-1245	1	30	:	:	PUNCT
arjefm-1245	1	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1245	1	32	email	email	NOUN
arjefm-1245	1	33	:	:	PUNCT
arjefm-1245	1	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1245	1	35	official	official	ADJ
arjefm-1245	1	36	journal	journal	PROPN
arjefm-1245	1	37	of	of	ADP
arjefm-1245	1	38	america	america	PROPN
arjefm-1245	1	39	serial	serial	PROPN
arjefm-1245	1	40	publication	publication	NOUN
arjefm-1245	1	41	american	american	PROPN
arjefm-1245	1	42	research	research	PROPN
arjefm-1245	1	43	journal	journal	PROPN
arjefm-1245	1	44	of	of	ADP
arjefm-1245	1	45	economics	economic	NOUN
arjefm-1245	1	46	,	,	PUNCT
arjefm-1245	1	47	finance	finance	NOUN
arjefm-1245	1	48	and	and	CCONJ
arjefm-1245	1	49	management	management	NOUN
arjefm-1245	1	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1245	1	51	,	,	PUNCT
arjefm-1245	1	52	email	email	NOUN
arjefm-1245	1	53	:	:	PUNCT
arjefm-1245	1	54	contact@americaserial.com	contact@americaserial.com	X
arjefm-1245	2	1	117	117	NUM
arjefm-1245	3	1	|	|	ADV
arjefm-1245	3	2	p	p	X
arjefm-1245	3	3	a	a	DET
arjefm-1245	3	4	g	g	NOUN
arjefm-1245	3	5	e	e	X
arjefm-1245	3	6	forensic	forensic	ADJ
arjefm-1245	3	7	accounting	accounting	NOUN
arjefm-1245	3	8	and	and	CCONJ
arjefm-1245	3	9	forensic	forensic	ADJ
arjefm-1245	3	10	litigation	litigation	NOUN
arjefm-1245	3	11	in	in	ADP
arjefm-1245	3	12	emerging	emerge	VERB
arjefm-1245	3	13	economy	economy	NOUN
arjefm-1245	3	14	,	,	PUNCT
arjefm-1245	3	15	nigerian	nigerian	ADJ
arjefm-1245	3	16	deposit	deposit	NOUN
arjefm-1245	3	17	money	money	NOUN
arjefm-1245	3	18	banks	banks	PROPN
arjefm-1245	3	19	1femi	1femi	NUM
arjefm-1245	3	20	joshua	joshua	PROPN
arjefm-1245	3	21	f.	f.	PROPN
arjefm-1245	3	22	phd	phd	PROPN
arjefm-1245	3	23	,	,	PUNCT
arjefm-1245	3	24	2omowumi	2omowumi	NUM
arjefm-1245	3	25	olanike	olanike	NOUN
arjefm-1245	3	26	oshatimi	oshatimi	ADJ
arjefm-1245	3	27	phd	phd	NOUN
arjefm-1245	3	28	and	and	CCONJ
arjefm-1245	3	29	3igbozulike	3igbozulike	NUM
arjefm-1245	3	30	blessing	blessing	NOUN
arjefm-1245	3	31	onyinye	onyinye	NOUN
arjefm-1245	3	32	1,3department	1,3department	NUM
arjefm-1245	3	33	of	of	ADP
arjefm-1245	3	34	accountancy	accountancy	NOUN
arjefm-1245	3	35	,	,	PUNCT
arjefm-1245	3	36	nnamdi	nnamdi	PROPN
arjefm-1245	3	37	azikiwe	azikiwe	PROPN
arjefm-1245	3	38	university	university	PROPN
arjefm-1245	3	39	,	,	PUNCT
arjefm-1245	3	40	awka	awka	ADJ
arjefm-1245	3	41	2department	2department	NUM
arjefm-1245	3	42	of	of	ADP
arjefm-1245	3	43	accounting	accounting	NOUN
arjefm-1245	3	44	,	,	PUNCT
arjefm-1245	3	45	federal	federal	ADJ
arjefm-1245	3	46	university	university	NOUN
arjefm-1245	3	47	,	,	PUNCT
arjefm-1245	3	48	oye	oye	NOUN
arjefm-1245	3	49	-	-	PUNCT
arjefm-1245	3	50	ekiti	ekiti	NOUN
arjefm-1245	3	51	email	email	NOUN
arjefm-1245	3	52	:	:	PUNCT
arjefm-1245	3	53	fj.falope@unizik.edu.ng	fj.falope@unizik.edu.ng	NUM
arjefm-1245	3	54	;	;	PUNCT
arjefm-1245	3	55	omowumi.oshatimi@fuye.edu.ng	omowumi.oshatimi@fuye.edu.ng	ADP
arjefm-1245	3	56	;	;	PUNCT
arjefm-1245	3	57	bo.igbozuluike@unizik.edu.ng	bo.igbozuluike@unizik.edu.ng	NUM
arjefm-1245	4	1	doi	doi	NOUN
arjefm-1245	4	2	:	:	PUNCT
arjefm-1245	4	3	https://doi.org/10.5281/zenodo.16684644	https://doi.org/10.5281/zenodo.16684644	NOUN
arjefm-1245	4	4	abstract	abstract	ADJ
arjefm-1245	4	5	:	:	PUNCT
arjefm-1245	4	6	the	the	DET
arjefm-1245	4	7	study	study	NOUN
arjefm-1245	4	8	ascertained	ascertain	VERB
arjefm-1245	4	9	the	the	DET
arjefm-1245	4	10	forensic	forensic	ADJ
arjefm-1245	4	11	accounting	accounting	NOUN
arjefm-1245	4	12	and	and	CCONJ
arjefm-1245	4	13	forensic	forensic	ADJ
arjefm-1245	4	14	litigation	litigation	NOUN
arjefm-1245	4	15	in	in	ADP
arjefm-1245	4	16	nigerian	nigerian	ADJ
arjefm-1245	4	17	deposit	deposit	NOUN
arjefm-1245	4	18	money	money	NOUN
arjefm-1245	4	19	banks	bank	NOUN
arjefm-1245	4	20	.	.	PUNCT
arjefm-1245	5	1	ex	ex	PRON
arjefm-1245	5	2	post	post	X
arjefm-1245	5	3	facto	facto	X
arjefm-1245	5	4	research	research	NOUN
arjefm-1245	5	5	design	design	NOUN
arjefm-1245	5	6	was	be	AUX
arjefm-1245	5	7	employed	employ	VERB
arjefm-1245	5	8	.	.	PUNCT
arjefm-1245	6	1	data	datum	NOUN
arjefm-1245	6	2	were	be	AUX
arjefm-1245	6	3	generated	generate	VERB
arjefm-1245	6	4	from	from	ADP
arjefm-1245	6	5	annual	annual	ADJ
arjefm-1245	6	6	reports	report	NOUN
arjefm-1245	6	7	and	and	CCONJ
arjefm-1245	6	8	accounts	account	NOUN
arjefm-1245	6	9	of	of	ADP
arjefm-1245	6	10	the	the	DET
arjefm-1245	6	11	sampled	sample	VERB
arjefm-1245	6	12	banks	bank	NOUN
arjefm-1245	6	13	in	in	ADP
arjefm-1245	6	14	nigeria	nigeria	PROPN
arjefm-1245	6	15	.	.	PUNCT
arjefm-1245	7	1	cross	cross	PROPN
arjefm-1245	7	2	sectional	sectional	ADJ
arjefm-1245	7	3	data	datum	NOUN
arjefm-1245	7	4	were	be	AUX
arjefm-1245	7	5	sourced	source	VERB
arjefm-1245	7	6	from	from	ADP
arjefm-1245	7	7	audited	audit	VERB
arjefm-1245	7	8	financial	financial	ADJ
arjefm-1245	7	9	reports	report	NOUN
arjefm-1245	7	10	of	of	ADP
arjefm-1245	7	11	quoted	quote	VERB
arjefm-1245	7	12	banks	bank	NOUN
arjefm-1245	7	13	spanning	span	VERB
arjefm-1245	7	14	from	from	ADP
arjefm-1245	7	15	2020	2020	NUM
arjefm-1245	7	16	-	-	SYM
arjefm-1245	7	17	2024	2024	NUM
arjefm-1245	7	18	.	.	PUNCT
arjefm-1245	8	1	ordinary	ordinary	ADJ
arjefm-1245	8	2	least	least	ADJ
arjefm-1245	8	3	square	square	ADJ
arjefm-1245	8	4	method	method	NOUN
arjefm-1245	8	5	was	be	AUX
arjefm-1245	8	6	used	use	VERB
arjefm-1245	8	7	to	to	PART
arjefm-1245	8	8	determine	determine	VERB
arjefm-1245	8	9	the	the	DET
arjefm-1245	8	10	extent	extent	NOUN
arjefm-1245	8	11	to	to	PART
arjefm-1245	8	12	which	which	PRON
arjefm-1245	8	13	forensic	forensic	ADJ
arjefm-1245	8	14	accounting	accounting	NOUN
arjefm-1245	8	15	help	help	NOUN
arjefm-1245	8	16	to	to	PART
arjefm-1245	8	17	detect	detect	VERB
arjefm-1245	8	18	and	and	CCONJ
arjefm-1245	8	19	prevent	prevent	VERB
arjefm-1245	8	20	fraud	fraud	NOUN
arjefm-1245	8	21	in	in	ADP
arjefm-1245	8	22	quoted	quote	VERB
arjefm-1245	8	23	banks	bank	NOUN
arjefm-1245	8	24	in	in	ADP
arjefm-1245	8	25	nigeria	nigeria	PROPN
arjefm-1245	8	26	.	.	PUNCT
arjefm-1245	9	1	after	after	ADP
arjefm-1245	9	2	cross	cross	NOUN
arjefm-1245	9	3	examination	examination	NOUN
arjefm-1245	9	4	of	of	ADP
arjefm-1245	9	5	the	the	DET
arjefm-1245	9	6	validity	validity	NOUN
arjefm-1245	9	7	of	of	ADP
arjefm-1245	9	8	the	the	DET
arjefm-1245	9	9	pooled	pooled	ADJ
arjefm-1245	9	10	effect	effect	NOUN
arjefm-1245	9	11	,	,	PUNCT
arjefm-1245	9	12	fixed	fix	VERB
arjefm-1245	9	13	effect	effect	NOUN
arjefm-1245	9	14	and	and	CCONJ
arjefm-1245	9	15	the	the	DET
arjefm-1245	9	16	random	random	ADJ
arjefm-1245	9	17	effect	effect	NOUN
arjefm-1245	9	18	,	,	PUNCT
arjefm-1245	9	19	the	the	DET
arjefm-1245	9	20	study	study	NOUN
arjefm-1245	9	21	accepts	accept	VERB
arjefm-1245	9	22	the	the	DET
arjefm-1245	9	23	fixed	fix	VERB
arjefm-1245	9	24	effect	effect	NOUN
arjefm-1245	9	25	model	model	NOUN
arjefm-1245	9	26	.	.	PUNCT
arjefm-1245	10	1	the	the	DET
arjefm-1245	10	2	study	study	NOUN
arjefm-1245	10	3	found	find	VERB
arjefm-1245	10	4	that	that	SCONJ
arjefm-1245	10	5	there	there	PRON
arjefm-1245	10	6	is	be	VERB
arjefm-1245	10	7	no	no	DET
arjefm-1245	10	8	significant	significant	ADJ
arjefm-1245	10	9	effect	effect	NOUN
arjefm-1245	10	10	of	of	ADP
arjefm-1245	10	11	litigation	litigation	NOUN
arjefm-1245	10	12	support	support	NOUN
arjefm-1245	10	13	service	service	NOUN
arjefm-1245	10	14	on	on	ADP
arjefm-1245	10	15	the	the	DET
arjefm-1245	10	16	value	value	NOUN
arjefm-1245	10	17	relevance	relevance	NOUN
arjefm-1245	10	18	of	of	ADP
arjefm-1245	10	19	forensic	forensic	ADJ
arjefm-1245	10	20	accounting	accounting	NOUN
arjefm-1245	10	21	quoted	quote	VERB
arjefm-1245	10	22	banks	bank	NOUN
arjefm-1245	10	23	in	in	ADP
arjefm-1245	10	24	nigeria	nigeria	PROPN
arjefm-1245	10	25	.	.	PUNCT
arjefm-1245	11	1	the	the	DET
arjefm-1245	11	2	study	study	NOUN
arjefm-1245	11	3	thus	thus	ADV
arjefm-1245	11	4	recommended	recommend	VERB
arjefm-1245	11	5	that	that	SCONJ
arjefm-1245	11	6	the	the	DET
arjefm-1245	11	7	management	management	NOUN
arjefm-1245	11	8	ensures	ensure	VERB
arjefm-1245	11	9	that	that	SCONJ
arjefm-1245	11	10	the	the	DET
arjefm-1245	11	11	bank	bank	NOUN
arjefm-1245	11	12	adapts	adapt	VERB
arjefm-1245	11	13	to	to	ADP
arjefm-1245	11	14	new	new	ADJ
arjefm-1245	11	15	technological	technological	ADJ
arjefm-1245	11	16	changes	change	NOUN
arjefm-1245	11	17	taking	take	VERB
arjefm-1245	11	18	place	place	NOUN
arjefm-1245	11	19	in	in	ADP
arjefm-1245	11	20	the	the	DET
arjefm-1245	11	21	world	world	NOUN
arjefm-1245	11	22	to	to	PART
arjefm-1245	11	23	ensure	ensure	VERB
arjefm-1245	11	24	that	that	SCONJ
arjefm-1245	11	25	they	they	PRON
arjefm-1245	11	26	have	have	VERB
arjefm-1245	11	27	a	a	DET
arjefm-1245	11	28	wellstructured	wellstructure	VERB
arjefm-1245	11	29	system	system	NOUN
arjefm-1245	11	30	to	to	PART
arjefm-1245	11	31	accommodate	accommodate	VERB
arjefm-1245	11	32	these	these	DET
arjefm-1245	11	33	changes	change	NOUN
arjefm-1245	11	34	.	.	PUNCT
arjefm-1245	12	1	keywords	keyword	NOUN
arjefm-1245	12	2	:	:	PUNCT
arjefm-1245	12	3	forensic	forensic	ADJ
arjefm-1245	12	4	accounting	accounting	NOUN
arjefm-1245	12	5	,	,	PUNCT
arjefm-1245	12	6	forensic	forensic	ADJ
arjefm-1245	12	7	litigation	litigation	NOUN
arjefm-1245	12	8	and	and	CCONJ
arjefm-1245	12	9	litigation	litigation	NOUN
arjefm-1245	12	10	support	support	NOUN
arjefm-1245	12	11	service	service	NOUN
arjefm-1245	12	12	introduction	introduction	NOUN
arjefm-1245	12	13	in	in	ADP
arjefm-1245	12	14	the	the	DET
arjefm-1245	12	15	ever	ever	ADV
arjefm-1245	12	16	-	-	PUNCT
arjefm-1245	12	17	evolving	evolve	VERB
arjefm-1245	12	18	world	world	NOUN
arjefm-1245	12	19	of	of	ADP
arjefm-1245	12	20	finance	finance	NOUN
arjefm-1245	12	21	,	,	PUNCT
arjefm-1245	12	22	fraud	fraud	NOUN
arjefm-1245	12	23	remains	remain	VERB
arjefm-1245	12	24	a	a	DET
arjefm-1245	12	25	constant	constant	ADJ
arjefm-1245	12	26	threat	threat	NOUN
arjefm-1245	12	27	,	,	PUNCT
arjefm-1245	12	28	with	with	ADP
arjefm-1245	12	29	global	global	ADJ
arjefm-1245	12	30	fraud	fraud	NOUN
arjefm-1245	12	31	losses	loss	NOUN
arjefm-1245	12	32	reaching	reach	VERB
arjefm-1245	12	33	a	a	DET
arjefm-1245	12	34	record	record	NOUN
arjefm-1245	12	35	high	high	NOUN
arjefm-1245	12	36	of	of	ADP
arjefm-1245	12	37	$	$	SYM
arjefm-1245	12	38	1.03	1.03	NUM
arjefm-1245	12	39	trillion	trillion	NUM
arjefm-1245	12	40	,	,	PUNCT
arjefm-1245	12	41	(	(	PUNCT
arjefm-1245	12	42	gasa	gasa	PROPN
arjefm-1245	12	43	,	,	PUNCT
arjefm-1245	12	44	2024	2024	NUM
arjefm-1245	12	45	)	)	PUNCT
arjefm-1245	12	46	.	.	PUNCT
arjefm-1245	13	1	from	from	ADP
arjefm-1245	13	2	asset	asset	NOUN
arjefm-1245	13	3	misappropriation	misappropriation	NOUN
arjefm-1245	13	4	and	and	CCONJ
arjefm-1245	13	5	embezzlement	embezzlement	NOUN
arjefm-1245	13	6	to	to	ADP
arjefm-1245	13	7	accounting	accounting	NOUN
arjefm-1245	13	8	irregularities	irregularity	NOUN
arjefm-1245	13	9	to	to	PART
arjefm-1245	13	10	manipulated	manipulated	VERB
arjefm-1245	13	11	financial	financial	ADJ
arjefm-1245	13	12	statements	statement	NOUN
arjefm-1245	13	13	,	,	PUNCT
arjefm-1245	13	14	fraudulent	fraudulent	ADJ
arjefm-1245	13	15	activities	activity	NOUN
arjefm-1245	13	16	cause	cause	VERB
arjefm-1245	13	17	significant	significant	ADJ
arjefm-1245	13	18	damage	damage	NOUN
arjefm-1245	13	19	to	to	ADP
arjefm-1245	13	20	businesses	business	NOUN
arjefm-1245	13	21	of	of	ADP
arjefm-1245	13	22	all	all	DET
arjefm-1245	13	23	sizes	size	NOUN
arjefm-1245	13	24	and	and	CCONJ
arjefm-1245	13	25	types	type	NOUN
arjefm-1245	13	26	.	.	PUNCT
arjefm-1245	14	1	fraud	fraud	NOUN
arjefm-1245	14	2	is	be	AUX
arjefm-1245	14	3	a	a	DET
arjefm-1245	14	4	prevalent	prevalent	ADJ
arjefm-1245	14	5	and	and	CCONJ
arjefm-1245	14	6	persistent	persistent	ADJ
arjefm-1245	14	7	issue	issue	NOUN
arjefm-1245	14	8	in	in	ADP
arjefm-1245	14	9	the	the	DET
arjefm-1245	14	10	business	business	NOUN
arjefm-1245	14	11	world	world	NOUN
arjefm-1245	14	12	.	.	PUNCT
arjefm-1245	15	1	li	li	PROPN
arjefm-1245	15	2	and	and	CCONJ
arjefm-1245	15	3	mcmurray	mcmurray	PROPN
arjefm-1245	15	4	(	(	PUNCT
arjefm-1245	15	5	2022	2022	NUM
arjefm-1245	15	6	)	)	PUNCT
arjefm-1245	15	7	estimated	estimate	VERB
arjefm-1245	15	8	that	that	SCONJ
arjefm-1245	15	9	organizations	organization	NOUN
arjefm-1245	15	10	lose	lose	VERB
arjefm-1245	15	11	5	5	NUM
arjefm-1245	15	12	%	%	NOUN
arjefm-1245	15	13	of	of	ADP
arjefm-1245	15	14	their	their	PRON
arjefm-1245	15	15	annual	annual	ADJ
arjefm-1245	15	16	revenue	revenue	NOUN
arjefm-1245	15	17	to	to	PART
arjefm-1245	15	18	fraud	fraud	VERB
arjefm-1245	15	19	,	,	PUNCT
arjefm-1245	15	20	making	make	VERB
arjefm-1245	15	21	it	it	PRON
arjefm-1245	15	22	a	a	DET
arjefm-1245	15	23	significant	significant	ADJ
arjefm-1245	15	24	concern	concern	NOUN
arjefm-1245	15	25	for	for	ADP
arjefm-1245	15	26	businesses	business	NOUN
arjefm-1245	15	27	and	and	CCONJ
arjefm-1245	15	28	stakeholders	stakeholder	NOUN
arjefm-1245	15	29	.	.	PUNCT
arjefm-1245	16	1	fraud	fraud	NOUN
arjefm-1245	16	2	can	can	AUX
arjefm-1245	16	3	lead	lead	VERB
arjefm-1245	16	4	to	to	ADP
arjefm-1245	16	5	severe	severe	ADJ
arjefm-1245	16	6	consequences	consequence	NOUN
arjefm-1245	16	7	,	,	PUNCT
arjefm-1245	16	8	such	such	ADJ
arjefm-1245	16	9	as	as	ADP
arjefm-1245	16	10	financial	financial	ADJ
arjefm-1245	16	11	loss	loss	NOUN
arjefm-1245	16	12	,	,	PUNCT
arjefm-1245	16	13	damage	damage	NOUN
arjefm-1245	16	14	to	to	ADP
arjefm-1245	16	15	reputation	reputation	NOUN
arjefm-1245	16	16	and	and	CCONJ
arjefm-1245	16	17	even	even	ADV
arjefm-1245	16	18	bankruptcy	bankruptcy	NOUN
arjefm-1245	16	19	.	.	PUNCT
arjefm-1245	17	1	while	while	SCONJ
arjefm-1245	17	2	fraud	fraud	NOUN
arjefm-1245	17	3	is	be	AUX
arjefm-1245	17	4	a	a	DET
arjefm-1245	17	5	significant	significant	ADJ
arjefm-1245	17	6	concern	concern	NOUN
arjefm-1245	17	7	for	for	ADP
arjefm-1245	17	8	businesses	business	NOUN
arjefm-1245	17	9	worldwide	worldwide	ADV
arjefm-1245	17	10	,	,	PUNCT
arjefm-1245	17	11	nigeria	nigeria	PROPN
arjefm-1245	17	12	is	be	AUX
arjefm-1245	17	13	no	no	DET
arjefm-1245	17	14	exception	exception	NOUN
arjefm-1245	17	15	to	to	ADP
arjefm-1245	17	16	this	this	DET
arjefm-1245	17	17	problem	problem	NOUN
arjefm-1245	17	18	.	.	PUNCT
arjefm-1245	18	1	the	the	DET
arjefm-1245	18	2	impact	impact	NOUN
arjefm-1245	18	3	mailto:fj.falope@unizik.edu.ng	mailto:fj.falope@unizik.edu.ng	VERB
arjefm-1245	18	4	mailto:omowumi.oshatimi@fuye.edu.ng	mailto:omowumi.oshatimi@fuye.edu.ng	PROPN
arjefm-1245	18	5	mailto:bo.igbozuluike@unizik.edu.ng	mailto:bo.igbozuluike@unizik.edu.ng	NOUN
arjefm-1245	18	6	american	american	ADJ
arjefm-1245	18	7	research	research	PROPN
arjefm-1245	18	8	journal	journal	PROPN
arjefm-1245	18	9	of	of	ADP
arjefm-1245	18	10	economics	economic	NOUN
arjefm-1245	18	11	,	,	PUNCT
arjefm-1245	18	12	finance	finance	NOUN
arjefm-1245	18	13	and	and	CCONJ
arjefm-1245	18	14	management	management	NOUN
arjefm-1245	18	15	volume	volume	NOUN
arjefm-1245	18	16	13	13	NUM
arjefm-1245	18	17	issue	issue	NOUN
arjefm-1245	18	18	3	3	NUM
arjefm-1245	18	19	,	,	PUNCT
arjefm-1245	18	20	july	july	PROPN
arjefm-1245	18	21	-	-	PUNCT
arjefm-1245	18	22	september	september	PROPN
arjefm-1245	18	23	2025	2025	NUM
arjefm-1245	18	24	issn	issn	NOUN
arjefm-1245	18	25	:	:	PUNCT
arjefm-1245	18	26	2836	2836	NUM
arjefm-1245	18	27	-	-	SYM
arjefm-1245	18	28	9416	9416	NUM
arjefm-1245	18	29	impact	impact	NOUN
arjefm-1245	18	30	factor	factor	NOUN
arjefm-1245	18	31	:	:	PUNCT
arjefm-1245	18	32	6.41	6.41	NUM
arjefm-1245	18	33	journal	journal	NOUN
arjefm-1245	18	34	homepage	homepage	NOUN
arjefm-1245	18	35	:	:	PUNCT
arjefm-1245	18	36	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1245	18	37	email	email	NOUN
arjefm-1245	18	38	:	:	PUNCT
arjefm-1245	18	39	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1245	18	40	official	official	ADJ
arjefm-1245	18	41	journal	journal	PROPN
arjefm-1245	18	42	of	of	ADP
arjefm-1245	18	43	america	america	PROPN
arjefm-1245	18	44	serial	serial	PROPN
arjefm-1245	18	45	publication	publication	NOUN
arjefm-1245	18	46	american	american	PROPN
arjefm-1245	18	47	research	research	PROPN
arjefm-1245	18	48	journal	journal	PROPN
arjefm-1245	18	49	of	of	ADP
arjefm-1245	18	50	economics	economic	NOUN
arjefm-1245	18	51	,	,	PUNCT
arjefm-1245	18	52	finance	finance	NOUN
arjefm-1245	18	53	and	and	CCONJ
arjefm-1245	18	54	management	management	NOUN
arjefm-1245	18	55	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1245	18	56	,	,	PUNCT
arjefm-1245	18	57	email	email	NOUN
arjefm-1245	18	58	:	:	PUNCT
arjefm-1245	18	59	contact@americaserial.com	contact@americaserial.com	X
arjefm-1245	19	1	118	118	NUM
arjefm-1245	20	1	|	|	ADV
arjefm-1245	20	2	p	p	X
arjefm-1245	20	3	a	a	DET
arjefm-1245	20	4	g	g	NOUN
arjefm-1245	20	5	e	e	NOUN
arjefm-1245	20	6	of	of	ADP
arjefm-1245	20	7	fraud	fraud	NOUN
arjefm-1245	20	8	on	on	ADP
arjefm-1245	20	9	the	the	DET
arjefm-1245	20	10	economy	economy	NOUN
arjefm-1245	20	11	of	of	ADP
arjefm-1245	20	12	nigeria	nigeria	PROPN
arjefm-1245	20	13	is	be	AUX
arjefm-1245	20	14	significant	significant	ADJ
arjefm-1245	20	15	and	and	CCONJ
arjefm-1245	20	16	far	far	ADV
arjefm-1245	20	17	-	-	PUNCT
arjefm-1245	20	18	reaching	reach	VERB
arjefm-1245	20	19	(	(	PUNCT
arjefm-1245	20	20	sambo	sambo	PROPN
arjefm-1245	20	21	et	et	PROPN
arjefm-1245	20	22	al	al	PROPN
arjefm-1245	20	23	.	.	PROPN
arjefm-1245	20	24	,	,	PUNCT
arjefm-1245	20	25	2023	2023	NUM
arjefm-1245	20	26	)	)	PUNCT
arjefm-1245	20	27	.	.	PUNCT
arjefm-1245	21	1	fraudulent	fraudulent	ADJ
arjefm-1245	21	2	activities	activity	NOUN
arjefm-1245	21	3	can	can	AUX
arjefm-1245	21	4	result	result	VERB
arjefm-1245	21	5	in	in	ADP
arjefm-1245	21	6	substantial	substantial	ADJ
arjefm-1245	21	7	financial	financial	ADJ
arjefm-1245	21	8	losses	loss	NOUN
arjefm-1245	21	9	,	,	PUNCT
arjefm-1245	21	10	undermine	undermine	VERB
arjefm-1245	21	11	investor	investor	NOUN
arjefm-1245	21	12	confidence	confidence	NOUN
arjefm-1245	21	13	and	and	CCONJ
arjefm-1245	21	14	hinder	hinder	VERB
arjefm-1245	21	15	economic	economic	ADJ
arjefm-1245	21	16	growth	growth	NOUN
arjefm-1245	21	17	and	and	CCONJ
arjefm-1245	21	18	development	development	NOUN
arjefm-1245	21	19	.	.	PUNCT
arjefm-1245	22	1	“	"	PUNCT
arjefm-1245	22	2	in	in	ADP
arjefm-1245	22	3	nigeria	nigeria	PROPN
arjefm-1245	22	4	,	,	PUNCT
arjefm-1245	22	5	the	the	DET
arjefm-1245	22	6	cases	case	NOUN
arjefm-1245	22	7	of	of	ADP
arjefm-1245	22	8	cadbury	cadbury	PROPN
arjefm-1245	22	9	nigeria	nigeria	PROPN
arjefm-1245	22	10	plc	plc	PROPN
arjefm-1245	22	11	,	,	PUNCT
arjefm-1245	22	12	afribank	afribank	PROPN
arjefm-1245	22	13	nigeria	nigeria	PROPN
arjefm-1245	22	14	plc	plc	PROPN
arjefm-1245	22	15	,	,	PUNCT
arjefm-1245	22	16	nampak	nampak	PROPN
arjefm-1245	22	17	,	,	PUNCT
arjefm-1245	22	18	oceanic	oceanic	PROPN
arjefm-1245	22	19	bank	bank	PROPN
arjefm-1245	22	20	nigeria	nigeria	PROPN
arjefm-1245	22	21	plc	plc	PROPN
arjefm-1245	22	22	,	,	PUNCT
arjefm-1245	22	23	and	and	CCONJ
arjefm-1245	22	24	african	african	ADJ
arjefm-1245	22	25	petroleum	petroleum	PROPN
arjefm-1245	22	26	plc	plc	PROPN
arjefm-1245	22	27	were	be	AUX
arjefm-1245	22	28	relatively	relatively	ADV
arjefm-1245	22	29	caused	cause	VERB
arjefm-1245	22	30	by	by	ADP
arjefm-1245	22	31	massive	massive	ADJ
arjefm-1245	22	32	fraud	fraud	NOUN
arjefm-1245	22	33	”	"	PUNCT
arjefm-1245	22	34	(	(	PUNCT
arjefm-1245	22	35	bello	bello	PROPN
arjefm-1245	22	36	et	et	PROPN
arjefm-1245	22	37	al	al	PROPN
arjefm-1245	22	38	.	.	PROPN
arjefm-1245	22	39	,	,	PUNCT
arjefm-1245	22	40	2022	2022	NUM
arjefm-1245	22	41	)	)	PUNCT
arjefm-1245	22	42	.	.	PUNCT
arjefm-1245	23	1	“	"	PUNCT
arjefm-1245	23	2	the	the	DET
arjefm-1245	23	3	growing	grow	VERB
arjefm-1245	23	4	level	level	NOUN
arjefm-1245	23	5	of	of	ADP
arjefm-1245	23	6	fraud	fraud	NOUN
arjefm-1245	23	7	in	in	ADP
arjefm-1245	23	8	nigeria	nigeria	PROPN
arjefm-1245	23	9	and	and	CCONJ
arjefm-1245	23	10	the	the	DET
arjefm-1245	23	11	world	world	NOUN
arjefm-1245	23	12	at	at	ADP
arjefm-1245	23	13	large	large	ADJ
arjefm-1245	23	14	creates	create	VERB
arjefm-1245	23	15	the	the	DET
arjefm-1245	23	16	need	need	NOUN
arjefm-1245	23	17	for	for	ADP
arjefm-1245	23	18	the	the	DET
arjefm-1245	23	19	use	use	NOUN
arjefm-1245	23	20	of	of	ADP
arjefm-1245	23	21	forensic	forensic	ADJ
arjefm-1245	23	22	accounting	accounting	NOUN
arjefm-1245	23	23	skills	skill	NOUN
arjefm-1245	23	24	in	in	ADP
arjefm-1245	23	25	fraud	fraud	NOUN
arjefm-1245	23	26	management	management	NOUN
arjefm-1245	23	27	.	.	PUNCT
arjefm-1245	24	1	there	there	PRON
arjefm-1245	24	2	has	have	AUX
arjefm-1245	24	3	also	also	ADV
arjefm-1245	24	4	been	be	AUX
arjefm-1245	24	5	an	an	DET
arjefm-1245	24	6	increase	increase	NOUN
arjefm-1245	24	7	in	in	ADP
arjefm-1245	24	8	financial	financial	ADJ
arjefm-1245	24	9	misappropriation	misappropriation	NOUN
arjefm-1245	24	10	in	in	ADP
arjefm-1245	24	11	government	government	NOUN
arjefm-1245	24	12	ministries	ministry	NOUN
arjefm-1245	24	13	,	,	PUNCT
arjefm-1245	24	14	departments	department	NOUN
arjefm-1245	24	15	,	,	PUNCT
arjefm-1245	24	16	and	and	CCONJ
arjefm-1245	24	17	agencies	agency	NOUN
arjefm-1245	24	18	(	(	PUNCT
arjefm-1245	24	19	mda	mda	PROPN
arjefm-1245	24	20	)	)	PUNCT
arjefm-1245	24	21	in	in	ADP
arjefm-1245	24	22	nigeria	nigeria	PROPN
arjefm-1245	24	23	”	"	PUNCT
arjefm-1245	24	24	(	(	PUNCT
arjefm-1245	24	25	ahmed	ahmed	PROPN
arjefm-1245	24	26	&	&	CCONJ
arjefm-1245	24	27	emer	emer	PROPN
arjefm-1245	24	28	takiah	takiah	PROPN
arjefm-1245	24	29	,	,	PUNCT
arjefm-1245	24	30	2020	2020	NUM
arjefm-1245	24	31	)	)	PUNCT
arjefm-1245	24	32	.	.	PUNCT
arjefm-1245	25	1	banking	banking	NOUN
arjefm-1245	25	2	sectors	sector	NOUN
arjefm-1245	25	3	were	be	AUX
arjefm-1245	25	4	not	not	PART
arjefm-1245	25	5	left	leave	VERB
arjefm-1245	25	6	out	out	ADP
arjefm-1245	25	7	as	as	SCONJ
arjefm-1245	25	8	the	the	DET
arjefm-1245	25	9	amount	amount	NOUN
arjefm-1245	25	10	lost	lose	VERB
arjefm-1245	25	11	to	to	PART
arjefm-1245	25	12	fraud	fraud	VERB
arjefm-1245	25	13	in	in	ADP
arjefm-1245	25	14	2024	2024	NUM
arjefm-1245	25	15	grew	grow	VERB
arjefm-1245	25	16	by	by	ADP
arjefm-1245	25	17	350	350	NUM
arjefm-1245	25	18	%	%	NOUN
arjefm-1245	25	19	,	,	PUNCT
arjefm-1245	25	20	rising	rise	VERB
arjefm-1245	25	21	from	from	ADP
arjefm-1245	25	22	n11.61	n11.61	NOUN
arjefm-1245	25	23	billion	billion	NUM
arjefm-1245	25	24	to	to	PART
arjefm-1245	25	25	n52.26	n52.26	VERB
arjefm-1245	25	26	billion	billion	NUM
arjefm-1245	25	27	within	within	ADP
arjefm-1245	25	28	the	the	DET
arjefm-1245	25	29	same	same	ADJ
arjefm-1245	25	30	period	period	NOUN
arjefm-1245	25	31	(	(	PUNCT
arjefm-1245	25	32	nibss	nibss	NOUN
arjefm-1245	25	33	,	,	PUNCT
arjefm-1245	25	34	2024	2024	NUM
arjefm-1245	25	35	)	)	PUNCT
arjefm-1245	25	36	.	.	PUNCT
arjefm-1245	26	1	the	the	DET
arjefm-1245	26	2	recent	recent	ADJ
arjefm-1245	26	3	financial	financial	ADJ
arjefm-1245	26	4	scandals	scandal	NOUN
arjefm-1245	26	5	that	that	PRON
arjefm-1245	26	6	occurred	occur	VERB
arjefm-1245	26	7	in	in	ADP
arjefm-1245	26	8	the	the	DET
arjefm-1245	26	9	niger	niger	PROPN
arjefm-1245	26	10	delta	delta	PROPN
arjefm-1245	26	11	development	development	PROPN
arjefm-1245	26	12	commission	commission	PROPN
arjefm-1245	26	13	)	)	PUNCT
arjefm-1245	26	14	for	for	ADP
arjefm-1245	26	15	over	over	ADP
arjefm-1245	26	16	n2.6	n2.6	NOUN
arjefm-1245	26	17	billion	billion	NUM
arjefm-1245	26	18	in	in	ADP
arjefm-1245	26	19	school	school	NOUN
arjefm-1245	26	20	feeding	feeding	NOUN
arjefm-1245	26	21	scandals	scandal	NOUN
arjefm-1245	26	22	in	in	ADP
arjefm-1245	26	23	federal	federal	ADJ
arjefm-1245	26	24	government	government	NOUN
arjefm-1245	26	25	schools	school	NOUN
arjefm-1245	26	26	,	,	PUNCT
arjefm-1245	26	27	the	the	DET
arjefm-1245	26	28	ministry	ministry	PROPN
arjefm-1245	26	29	of	of	ADP
arjefm-1245	26	30	education	education	NOUN
arjefm-1245	26	31	scandals	scandal	NOUN
arjefm-1245	26	32	,	,	PUNCT
arjefm-1245	26	33	and	and	CCONJ
arjefm-1245	26	34	the	the	DET
arjefm-1245	26	35	chairman	chairman	NOUN
arjefm-1245	26	36	of	of	ADP
arjefm-1245	26	37	the	the	DET
arjefm-1245	26	38	economic	economic	ADJ
arjefm-1245	26	39	and	and	CCONJ
arjefm-1245	26	40	financial	financial	ADJ
arjefm-1245	26	41	crimes	crime	NOUN
arjefm-1245	26	42	commission	commission	PROPN
arjefm-1245	26	43	(	(	PUNCT
arjefm-1245	26	44	efcc	efcc	NOUN
arjefm-1245	26	45	)	)	PUNCT
arjefm-1245	26	46	scandals	scandal	NOUN
arjefm-1245	26	47	”	"	PUNCT
arjefm-1245	26	48	(	(	PUNCT
arjefm-1245	26	49	ismail	ismail	NOUN
arjefm-1245	26	50	,	,	PUNCT
arjefm-1245	26	51	2020	2020	NUM
arjefm-1245	26	52	)	)	PUNCT
arjefm-1245	26	53	.	.	PUNCT
arjefm-1245	27	1	several	several	ADJ
arjefm-1245	27	2	alarming	alarming	ADJ
arjefm-1245	27	3	and	and	CCONJ
arjefm-1245	27	4	scandalous	scandalous	ADJ
arjefm-1245	27	5	cases	case	NOUN
arjefm-1245	27	6	of	of	ADP
arjefm-1245	27	7	fraud	fraud	NOUN
arjefm-1245	27	8	have	have	AUX
arjefm-1245	27	9	occurred	occur	VERB
arjefm-1245	27	10	in	in	ADP
arjefm-1245	27	11	nigeria	nigeria	PROPN
arjefm-1245	27	12	in	in	ADP
arjefm-1245	27	13	the	the	DET
arjefm-1245	27	14	last	last	ADJ
arjefm-1245	27	15	ten	ten	NUM
arjefm-1245	27	16	years	year	NOUN
arjefm-1245	27	17	,	,	PUNCT
arjefm-1245	27	18	including	include	VERB
arjefm-1245	27	19	the	the	DET
arjefm-1245	27	20	195	195	NUM
arjefm-1245	27	21	billion	billion	NUM
arjefm-1245	27	22	maina	maina	PROPN
arjefm-1245	27	23	pension	pension	PROPN
arjefm-1245	27	24	scam	scam	NOUN
arjefm-1245	27	25	,	,	PUNCT
arjefm-1245	27	26	the	the	DET
arjefm-1245	27	27	$	$	SYM
arjefm-1245	27	28	6	6	NUM
arjefm-1245	27	29	billion	billion	NUM
arjefm-1245	27	30	fuel	fuel	NOUN
arjefm-1245	27	31	subsidy	subsidy	NOUN
arjefm-1245	27	32	,	,	PUNCT
arjefm-1245	27	33	and	and	CCONJ
arjefm-1245	27	34	the	the	DET
arjefm-1245	27	35	$	$	SYM
arjefm-1245	27	36	20	20	NUM
arjefm-1245	27	37	billion	billion	NUM
arjefm-1245	27	38	missing	miss	VERB
arjefm-1245	27	39	from	from	ADP
arjefm-1245	27	40	the	the	DET
arjefm-1245	27	41	nnpc	nnpc	NOUN
arjefm-1245	27	42	and	and	CCONJ
arjefm-1245	27	43	cbn	cbn	PROPN
arjefm-1245	27	44	accounts	account	NOUN
arjefm-1245	27	45	”	"	PUNCT
arjefm-1245	27	46	(	(	PUNCT
arjefm-1245	27	47	agbata	agbata	ADV
arjefm-1245	27	48	et	et	PROPN
arjefm-1245	27	49	al	al	PROPN
arjefm-1245	27	50	.	.	PROPN
arjefm-1245	27	51	,	,	PUNCT
arjefm-1245	27	52	2023	2023	NUM
arjefm-1245	27	53	)	)	PUNCT
arjefm-1245	27	54	.	.	PUNCT
arjefm-1245	28	1	“	"	PUNCT
arjefm-1245	28	2	the	the	DET
arjefm-1245	28	3	growing	grow	VERB
arjefm-1245	28	4	trend	trend	NOUN
arjefm-1245	28	5	of	of	ADP
arjefm-1245	28	6	personnel	personnel	NOUN
arjefm-1245	28	7	manipulating	manipulate	VERB
arjefm-1245	28	8	financial	financial	ADJ
arjefm-1245	28	9	statements	statement	NOUN
arjefm-1245	28	10	to	to	PART
arjefm-1245	28	11	conceal	conceal	VERB
arjefm-1245	28	12	their	their	PRON
arjefm-1245	28	13	pathways	pathway	NOUN
arjefm-1245	28	14	in	in	ADP
arjefm-1245	28	15	order	order	NOUN
arjefm-1245	28	16	to	to	PART
arjefm-1245	28	17	protect	protect	VERB
arjefm-1245	28	18	their	their	PRON
arjefm-1245	28	19	infamous	infamous	ADJ
arjefm-1245	28	20	activities	activity	NOUN
arjefm-1245	28	21	for	for	ADP
arjefm-1245	28	22	personal	personal	ADJ
arjefm-1245	28	23	or	or	CCONJ
arjefm-1245	28	24	managerial	managerial	ADJ
arjefm-1245	28	25	gain	gain	NOUN
arjefm-1245	28	26	is	be	AUX
arjefm-1245	28	27	cause	cause	NOUN
arjefm-1245	28	28	for	for	ADP
arjefm-1245	28	29	concern	concern	NOUN
arjefm-1245	28	30	,	,	PUNCT
arjefm-1245	28	31	necessitating	necessitate	VERB
arjefm-1245	28	32	the	the	DET
arjefm-1245	28	33	implementation	implementation	NOUN
arjefm-1245	28	34	of	of	ADP
arjefm-1245	28	35	necessary	necessary	ADJ
arjefm-1245	28	36	mechanisms	mechanism	NOUN
arjefm-1245	28	37	or	or	CCONJ
arjefm-1245	28	38	controls	control	NOUN
arjefm-1245	28	39	to	to	PART
arjefm-1245	28	40	stop	stop	VERB
arjefm-1245	28	41	this	this	DET
arjefm-1245	28	42	cancerous	cancerous	ADJ
arjefm-1245	28	43	behavior	behavior	NOUN
arjefm-1245	28	44	in	in	ADP
arjefm-1245	28	45	the	the	DET
arjefm-1245	28	46	system	system	NOUN
arjefm-1245	28	47	,	,	PUNCT
arjefm-1245	28	48	as	as	SCONJ
arjefm-1245	28	49	they	they	PRON
arjefm-1245	28	50	will	will	AUX
arjefm-1245	28	51	always	always	ADV
arjefm-1245	28	52	try	try	VERB
arjefm-1245	28	53	to	to	PART
arjefm-1245	28	54	compromise	compromise	VERB
arjefm-1245	28	55	the	the	DET
arjefm-1245	28	56	accounting	accounting	NOUN
arjefm-1245	28	57	system	system	NOUN
arjefm-1245	28	58	.	.	PUNCT
arjefm-1245	29	1	these	these	DET
arjefm-1245	29	2	motives	motive	NOUN
arjefm-1245	29	3	are	be	AUX
arjefm-1245	29	4	frequently	frequently	ADV
arjefm-1245	29	5	carried	carry	VERB
arjefm-1245	29	6	out	out	ADP
arjefm-1245	29	7	through	through	ADP
arjefm-1245	29	8	a	a	DET
arjefm-1245	29	9	variety	variety	NOUN
arjefm-1245	29	10	of	of	ADP
arjefm-1245	29	11	methods	method	NOUN
arjefm-1245	29	12	or	or	CCONJ
arjefm-1245	29	13	schemes	scheme	NOUN
arjefm-1245	29	14	,	,	PUNCT
arjefm-1245	29	15	whether	whether	SCONJ
arjefm-1245	29	16	in	in	ADP
arjefm-1245	29	17	revenue	revenue	NOUN
arjefm-1245	29	18	recognition	recognition	NOUN
arjefm-1245	29	19	or	or	CCONJ
arjefm-1245	29	20	expense	expense	NOUN
arjefm-1245	29	21	classification	classification	NOUN
arjefm-1245	29	22	or	or	CCONJ
arjefm-1245	29	23	recognition	recognition	NOUN
arjefm-1245	29	24	”	"	PUNCT
arjefm-1245	29	25	(	(	PUNCT
arjefm-1245	29	26	olaniyan	olaniyan	ADJ
arjefm-1245	29	27	&	&	CCONJ
arjefm-1245	29	28	awe	awe	PROPN
arjefm-1245	29	29	,	,	PUNCT
arjefm-1245	29	30	2021	2021	NUM
arjefm-1245	29	31	;	;	PUNCT
arjefm-1245	29	32	ewa	ewa	PROPN
arjefm-1245	29	33	,	,	PUNCT
arjefm-1245	29	34	2022	2022	NUM
arjefm-1245	29	35	)	)	PUNCT
arjefm-1245	29	36	.	.	PUNCT
arjefm-1245	30	1	“	"	PUNCT
arjefm-1245	30	2	as	as	ADP
arjefm-1245	30	3	a	a	DET
arjefm-1245	30	4	result	result	NOUN
arjefm-1245	30	5	of	of	ADP
arjefm-1245	30	6	these	these	DET
arjefm-1245	30	7	criminal	criminal	ADJ
arjefm-1245	30	8	acts	act	NOUN
arjefm-1245	30	9	,	,	PUNCT
arjefm-1245	30	10	nigeria	nigeria	PROPN
arjefm-1245	30	11	's	's	PART
arjefm-1245	30	12	corruption	corruption	NOUN
arjefm-1245	30	13	perception	perception	NOUN
arjefm-1245	30	14	ranking	ranking	NOUN
arjefm-1245	30	15	has	have	AUX
arjefm-1245	30	16	suffered	suffer	VERB
arjefm-1245	30	17	,	,	PUNCT
arjefm-1245	30	18	resulting	result	VERB
arjefm-1245	30	19	in	in	ADP
arjefm-1245	30	20	a	a	DET
arjefm-1245	30	21	drop	drop	NOUN
arjefm-1245	30	22	in	in	ADP
arjefm-1245	30	23	investment	investment	NOUN
arjefm-1245	30	24	in	in	ADP
arjefm-1245	30	25	nigeria	nigeria	PROPN
arjefm-1245	30	26	,	,	PUNCT
arjefm-1245	30	27	which	which	PRON
arjefm-1245	30	28	has	have	VERB
arjefm-1245	30	29	a	a	DET
arjefm-1245	30	30	negative	negative	ADJ
arjefm-1245	30	31	impact	impact	NOUN
arjefm-1245	30	32	on	on	ADP
arjefm-1245	30	33	economic	economic	ADJ
arjefm-1245	30	34	growth	growth	NOUN
arjefm-1245	30	35	”	"	PUNCT
arjefm-1245	30	36	(	(	PUNCT
arjefm-1245	30	37	okoye	okoye	PROPN
arjefm-1245	30	38	&	&	CCONJ
arjefm-1245	30	39	gbegi	gbegi	PROPN
arjefm-1245	30	40	,	,	PUNCT
arjefm-1245	30	41	2013	2013	NUM
arjefm-1245	30	42	;	;	PUNCT
arjefm-1245	30	43	ewa	ewa	PROPN
arjefm-1245	30	44	,	,	PUNCT
arjefm-1245	30	45	2022	2022	NUM
arjefm-1245	30	46	)	)	PUNCT
arjefm-1245	30	47	.	.	PUNCT
arjefm-1245	31	1	according	accord	VERB
arjefm-1245	31	2	to	to	ADP
arjefm-1245	31	3	the	the	DET
arjefm-1245	31	4	2022	2022	NUM
arjefm-1245	31	5	,	,	PUNCT
arjefm-1245	31	6	“	"	PUNCT
arjefm-1245	31	7	corruption	corruption	NOUN
arjefm-1245	31	8	perception	perception	NOUN
arjefm-1245	31	9	index	index	NOUN
arjefm-1245	31	10	by	by	ADP
arjefm-1245	31	11	the	the	DET
arjefm-1245	31	12	transparency	transparency	NOUN
arjefm-1245	31	13	international	international	ADJ
arjefm-1245	31	14	corruption	corruption	NOUN
arjefm-1245	31	15	index	index	NOUN
arjefm-1245	31	16	,	,	PUNCT
arjefm-1245	31	17	nigeria	nigeria	PROPN
arjefm-1245	31	18	ranked	rank	VERB
arjefm-1245	31	19	150th	150th	PROPN
arjefm-1245	31	20	out	out	ADP
arjefm-1245	31	21	of	of	ADP
arjefm-1245	31	22	180	180	NUM
arjefm-1245	31	23	countries	country	NOUN
arjefm-1245	31	24	listed	list	VERB
arjefm-1245	31	25	.	.	PUNCT
arjefm-1245	32	1	as	as	ADP
arjefm-1245	32	2	a	a	DET
arjefm-1245	32	3	result	result	NOUN
arjefm-1245	32	4	,	,	PUNCT
arjefm-1245	32	5	“	"	PUNCT
arjefm-1245	32	6	exposing	expose	VERB
arjefm-1245	32	7	and	and	CCONJ
arjefm-1245	32	8	addressing	address	VERB
arjefm-1245	32	9	these	these	DET
arjefm-1245	32	10	dishonest	dishonest	ADJ
arjefm-1245	32	11	and	and	CCONJ
arjefm-1245	32	12	illegal	illegal	ADJ
arjefm-1245	32	13	financial	financial	ADJ
arjefm-1245	32	14	flows	flow	NOUN
arjefm-1245	32	15	necessitates	necessitate	VERB
arjefm-1245	32	16	the	the	DET
arjefm-1245	32	17	establishment	establishment	NOUN
arjefm-1245	32	18	of	of	ADP
arjefm-1245	32	19	relevant	relevant	ADJ
arjefm-1245	32	20	and	and	CCONJ
arjefm-1245	32	21	effective	effective	ADJ
arjefm-1245	32	22	control	control	NOUN
arjefm-1245	32	23	mechanisms	mechanism	NOUN
arjefm-1245	32	24	.	.	PUNCT
arjefm-1245	33	1	financial	financial	ADJ
arjefm-1245	33	2	misappropriation	misappropriation	NOUN
arjefm-1245	33	3	,	,	PUNCT
arjefm-1245	33	4	income	income	NOUN
arjefm-1245	33	5	leakages	leakage	NOUN
arjefm-1245	33	6	,	,	PUNCT
arjefm-1245	33	7	budget	budget	NOUN
arjefm-1245	33	8	padding	padding	NOUN
arjefm-1245	33	9	,	,	PUNCT
arjefm-1245	33	10	and	and	CCONJ
arjefm-1245	33	11	money	money	NOUN
arjefm-1245	33	12	laundering	laundering	NOUN
arjefm-1245	33	13	are	be	AUX
arjefm-1245	33	14	all	all	PRON
arjefm-1245	33	15	components	component	NOUN
arjefm-1245	33	16	of	of	ADP
arjefm-1245	33	17	fraud	fraud	NOUN
arjefm-1245	33	18	and	and	CCONJ
arjefm-1245	33	19	other	other	ADJ
arjefm-1245	33	20	corrupt	corrupt	ADJ
arjefm-1245	33	21	practices	practice	NOUN
arjefm-1245	33	22	in	in	ADP
arjefm-1245	33	23	government	government	NOUN
arjefm-1245	33	24	in	in	ADP
arjefm-1245	33	25	nigerian	nigerian	ADJ
arjefm-1245	33	26	banking	banking	NOUN
arjefm-1245	33	27	industry	industry	NOUN
arjefm-1245	33	28	,	,	PUNCT
arjefm-1245	33	29	necessitating	necessitate	VERB
arjefm-1245	33	30	the	the	DET
arjefm-1245	33	31	use	use	NOUN
arjefm-1245	33	32	of	of	ADP
arjefm-1245	33	33	forensic	forensic	ADJ
arjefm-1245	33	34	accounting	accounting	NOUN
arjefm-1245	33	35	skills	skill	NOUN
arjefm-1245	33	36	”	"	PUNCT
arjefm-1245	33	37	(	(	PUNCT
arjefm-1245	33	38	olaniyan	olaniyan	ADJ
arjefm-1245	33	39	&	&	CCONJ
arjefm-1245	33	40	awe	awe	PROPN
arjefm-1245	33	41	,	,	PUNCT
arjefm-1245	33	42	2021	2021	NUM
arjefm-1245	33	43	)	)	PUNCT
arjefm-1245	33	44	.	.	PUNCT
arjefm-1245	34	1	in	in	ADP
arjefm-1245	34	2	recent	recent	ADJ
arjefm-1245	34	3	years	year	NOUN
arjefm-1245	34	4	,	,	PUNCT
arjefm-1245	34	5	a	a	DET
arjefm-1245	34	6	series	series	NOUN
arjefm-1245	34	7	of	of	ADP
arjefm-1245	34	8	fraud	fraud	NOUN
arjefm-1245	34	9	have	have	AUX
arjefm-1245	34	10	been	be	AUX
arjefm-1245	34	11	committed	commit	VERB
arjefm-1245	34	12	both	both	CCONJ
arjefm-1245	34	13	in	in	ADP
arjefm-1245	34	14	the	the	DET
arjefm-1245	34	15	public	public	ADJ
arjefm-1245	34	16	sector	sector	NOUN
arjefm-1245	34	17	and	and	CCONJ
arjefm-1245	34	18	the	the	DET
arjefm-1245	34	19	private	private	ADJ
arjefm-1245	34	20	sector	sector	NOUN
arjefm-1245	34	21	of	of	ADP
arjefm-1245	34	22	the	the	DET
arjefm-1245	34	23	economy	economy	NOUN
arjefm-1245	34	24	including	include	VERB
arjefm-1245	34	25	the	the	DET
arjefm-1245	34	26	banking	banking	NOUN
arjefm-1245	34	27	industry	industry	NOUN
arjefm-1245	34	28	.	.	PUNCT
arjefm-1245	35	1	these	these	DET
arjefm-1245	35	2	frauds	fraud	NOUN
arjefm-1245	35	3	in	in	ADP
arjefm-1245	35	4	no	no	DET
arjefm-1245	35	5	doubt	doubt	ADV
arjefm-1245	35	6	are	be	AUX
arjefm-1245	35	7	perpetrated	perpetrate	VERB
arjefm-1245	35	8	under	under	ADP
arjefm-1245	35	9	the	the	DET
arjefm-1245	35	10	supervision	supervision	NOUN
arjefm-1245	35	11	of	of	ADP
arjefm-1245	35	12	the	the	DET
arjefm-1245	35	13	internal	internal	ADJ
arjefm-1245	35	14	auditors	auditor	NOUN
arjefm-1245	35	15	of	of	ADP
arjefm-1245	35	16	the	the	DET
arjefm-1245	35	17	organisation	organisation	NOUN
arjefm-1245	35	18	.	.	PUNCT
arjefm-1245	36	1	it	it	PRON
arjefm-1245	36	2	suffices	suffice	VERB
arjefm-1245	36	3	to	to	PART
arjefm-1245	36	4	say	say	VERB
arjefm-1245	36	5	that	that	SCONJ
arjefm-1245	36	6	the	the	DET
arjefm-1245	36	7	independence	independence	NOUN
arjefm-1245	36	8	of	of	ADP
arjefm-1245	36	9	the	the	DET
arjefm-1245	36	10	american	american	PROPN
arjefm-1245	36	11	research	research	PROPN
arjefm-1245	36	12	journal	journal	PROPN
arjefm-1245	36	13	of	of	ADP
arjefm-1245	36	14	economics	economic	NOUN
arjefm-1245	36	15	,	,	PUNCT
arjefm-1245	36	16	finance	finance	NOUN
arjefm-1245	36	17	and	and	CCONJ
arjefm-1245	36	18	management	management	NOUN
arjefm-1245	36	19	volume	volume	NOUN
arjefm-1245	36	20	13	13	NUM
arjefm-1245	36	21	issue	issue	NOUN
arjefm-1245	36	22	3	3	NUM
arjefm-1245	36	23	,	,	PUNCT
arjefm-1245	36	24	july	july	PROPN
arjefm-1245	36	25	-	-	PUNCT
arjefm-1245	36	26	september	september	PROPN
arjefm-1245	36	27	2025	2025	NUM
arjefm-1245	36	28	issn	issn	NOUN
arjefm-1245	36	29	:	:	PUNCT
arjefm-1245	36	30	2836	2836	NUM
arjefm-1245	36	31	-	-	SYM
arjefm-1245	36	32	9416	9416	NUM
arjefm-1245	36	33	impact	impact	NOUN
arjefm-1245	36	34	factor	factor	NOUN
arjefm-1245	36	35	:	:	PUNCT
arjefm-1245	36	36	6.41	6.41	NUM
arjefm-1245	36	37	journal	journal	NOUN
arjefm-1245	36	38	homepage	homepage	NOUN
arjefm-1245	36	39	:	:	PUNCT
arjefm-1245	36	40	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1245	36	41	email	email	NOUN
arjefm-1245	36	42	:	:	PUNCT
arjefm-1245	36	43	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1245	36	44	official	official	ADJ
arjefm-1245	36	45	journal	journal	PROPN
arjefm-1245	36	46	of	of	ADP
arjefm-1245	36	47	america	america	PROPN
arjefm-1245	36	48	serial	serial	PROPN
arjefm-1245	36	49	publication	publication	NOUN
arjefm-1245	36	50	american	american	PROPN
arjefm-1245	36	51	research	research	PROPN
arjefm-1245	36	52	journal	journal	PROPN
arjefm-1245	36	53	of	of	ADP
arjefm-1245	36	54	economics	economic	NOUN
arjefm-1245	36	55	,	,	PUNCT
arjefm-1245	36	56	finance	finance	NOUN
arjefm-1245	36	57	and	and	CCONJ
arjefm-1245	36	58	management	management	NOUN
arjefm-1245	36	59	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1245	36	60	,	,	PUNCT
arjefm-1245	36	61	email	email	NOUN
arjefm-1245	36	62	:	:	PUNCT
arjefm-1245	36	63	contact@americaserial.com	contact@americaserial.com	X
arjefm-1245	37	1	119	119	NUM
arjefm-1245	38	1	|	|	ADV
arjefm-1245	38	2	p	p	X
arjefm-1245	38	3	a	a	DET
arjefm-1245	38	4	g	g	NOUN
arjefm-1245	38	5	e	e	ADP
arjefm-1245	38	6	internal	internal	ADJ
arjefm-1245	38	7	auditors	auditor	NOUN
arjefm-1245	38	8	is	be	AUX
arjefm-1245	38	9	not	not	PART
arjefm-1245	38	10	guaranteed	guarantee	VERB
arjefm-1245	38	11	because	because	SCONJ
arjefm-1245	38	12	he	he	PRON
arjefm-1245	38	13	works	work	VERB
arjefm-1245	38	14	as	as	ADP
arjefm-1245	38	15	an	an	DET
arjefm-1245	38	16	employee	employee	NOUN
arjefm-1245	38	17	of	of	ADP
arjefm-1245	38	18	the	the	DET
arjefm-1245	38	19	organisation	organisation	NOUN
arjefm-1245	38	20	.	.	PUNCT
arjefm-1245	39	1	then	then	ADV
arjefm-1245	39	2	comes	come	VERB
arjefm-1245	39	3	the	the	DET
arjefm-1245	39	4	ideal	ideal	NOUN
arjefm-1245	39	5	of	of	ADP
arjefm-1245	39	6	external	external	ADJ
arjefm-1245	39	7	auditors	auditor	NOUN
arjefm-1245	39	8	,	,	PUNCT
arjefm-1245	39	9	yet	yet	CCONJ
arjefm-1245	39	10	frauds	fraud	NOUN
arjefm-1245	39	11	are	be	AUX
arjefm-1245	39	12	still	still	ADV
arjefm-1245	39	13	being	be	AUX
arjefm-1245	39	14	perpetrated	perpetrate	VERB
arjefm-1245	39	15	daily	daily	ADV
arjefm-1245	39	16	.	.	PUNCT
arjefm-1245	40	1	the	the	DET
arjefm-1245	40	2	above	above	ADJ
arjefm-1245	40	3	scenario	scenario	NOUN
arjefm-1245	40	4	indicates	indicate	VERB
arjefm-1245	40	5	that	that	SCONJ
arjefm-1245	40	6	as	as	SCONJ
arjefm-1245	40	7	more	more	ADJ
arjefm-1245	40	8	and	and	CCONJ
arjefm-1245	40	9	more	more	ADJ
arjefm-1245	40	10	development	development	NOUN
arjefm-1245	40	11	is	be	AUX
arjefm-1245	40	12	recorded	record	VERB
arjefm-1245	40	13	both	both	CCONJ
arjefm-1245	40	14	in	in	ADP
arjefm-1245	40	15	the	the	DET
arjefm-1245	40	16	information	information	NOUN
arjefm-1245	40	17	communication	communication	NOUN
arjefm-1245	40	18	technology	technology	NOUN
arjefm-1245	40	19	(	(	PUNCT
arjefm-1245	40	20	ict	ict	PROPN
arjefm-1245	40	21	)	)	PUNCT
arjefm-1245	40	22	world	world	NOUN
arjefm-1245	40	23	and	and	CCONJ
arjefm-1245	40	24	in	in	ADP
arjefm-1245	40	25	other	other	ADJ
arjefm-1245	40	26	fields	field	NOUN
arjefm-1245	40	27	,	,	PUNCT
arjefm-1245	40	28	fraudsters	fraudster	NOUN
arjefm-1245	40	29	continue	continue	VERB
arjefm-1245	40	30	to	to	PART
arjefm-1245	40	31	groom	groom	VERB
arjefm-1245	40	32	their	their	PRON
arjefm-1245	40	33	tactics	tactic	NOUN
arjefm-1245	40	34	towards	towards	ADP
arjefm-1245	40	35	fraudulent	fraudulent	ADJ
arjefm-1245	40	36	practices	practice	NOUN
arjefm-1245	40	37	.	.	PUNCT
arjefm-1245	41	1	it	it	PRON
arjefm-1245	41	2	,	,	PUNCT
arjefm-1245	41	3	therefore	therefore	ADV
arjefm-1245	41	4	,	,	PUNCT
arjefm-1245	41	5	becomes	become	VERB
arjefm-1245	41	6	pertinent	pertinent	ADJ
arjefm-1245	41	7	that	that	SCONJ
arjefm-1245	41	8	forensic	forensic	ADJ
arjefm-1245	41	9	accounting	accounting	NOUN
arjefm-1245	41	10	be	be	VERB
arjefm-1245	41	11	introduce	introduce	NOUN
arjefm-1245	41	12	,	,	PUNCT
arjefm-1245	41	13	practiced	practice	VERB
arjefm-1245	41	14	and	and	CCONJ
arjefm-1245	41	15	fully	fully	ADV
arjefm-1245	41	16	implemented	implement	VERB
arjefm-1245	41	17	since	since	SCONJ
arjefm-1245	41	18	the	the	DET
arjefm-1245	41	19	external	external	ADJ
arjefm-1245	41	20	auditors	auditor	NOUN
arjefm-1245	41	21	do	do	VERB
arjefm-1245	41	22	not	not	PART
arjefm-1245	41	23	or	or	CCONJ
arjefm-1245	41	24	may	may	AUX
arjefm-1245	41	25	not	not	PART
arjefm-1245	41	26	have	have	VERB
arjefm-1245	41	27	the	the	DET
arjefm-1245	41	28	required	require	VERB
arjefm-1245	41	29	training	training	NOUN
arjefm-1245	41	30	to	to	PART
arjefm-1245	41	31	tackle	tackle	VERB
arjefm-1245	41	32	modern	modern	ADJ
arjefm-1245	41	33	frauds	fraud	NOUN
arjefm-1245	41	34	like	like	ADP
arjefm-1245	41	35	white	white	ADJ
arjefm-1245	41	36	collar	collar	NOUN
arjefm-1245	41	37	crimes	crime	NOUN
arjefm-1245	41	38	such	such	ADJ
arjefm-1245	41	39	as	as	ADP
arjefm-1245	41	40	security	security	NOUN
arjefm-1245	41	41	fraud	fraud	NOUN
arjefm-1245	41	42	,	,	PUNCT
arjefm-1245	41	43	embezzlement	embezzlement	NOUN
arjefm-1245	41	44	,	,	PUNCT
arjefm-1245	41	45	bankruptcy	bankruptcy	NOUN
arjefm-1245	41	46	,	,	PUNCT
arjefm-1245	41	47	contract	contract	NOUN
arjefm-1245	41	48	disputes	dispute	NOUN
arjefm-1245	41	49	and	and	CCONJ
arjefm-1245	41	50	possibly	possibly	ADV
arjefm-1245	41	51	criminal	criminal	ADJ
arjefm-1245	41	52	financial	financial	ADJ
arjefm-1245	41	53	transactions	transaction	NOUN
arjefm-1245	41	54	including	include	VERB
arjefm-1245	41	55	money	money	NOUN
arjefm-1245	41	56	laundering	laundering	NOUN
arjefm-1245	41	57	by	by	ADP
arjefm-1245	41	58	organised	organised	ADJ
arjefm-1245	41	59	syndicates	syndicate	NOUN
arjefm-1245	41	60	.	.	PUNCT
arjefm-1245	42	1	this	this	DET
arjefm-1245	42	2	study	study	NOUN
arjefm-1245	42	3	therefore	therefore	ADV
arjefm-1245	42	4	sought	seek	VERB
arjefm-1245	42	5	to	to	PART
arjefm-1245	42	6	ascertain	ascertain	VERB
arjefm-1245	42	7	the	the	DET
arjefm-1245	42	8	ability	ability	NOUN
arjefm-1245	42	9	of	of	ADP
arjefm-1245	42	10	the	the	DET
arjefm-1245	42	11	forensic	forensic	ADJ
arjefm-1245	42	12	accountant	accountant	NOUN
arjefm-1245	42	13	to	to	PART
arjefm-1245	42	14	provide	provide	VERB
arjefm-1245	42	15	litigation	litigation	NOUN
arjefm-1245	42	16	support	support	NOUN
arjefm-1245	42	17	and	and	CCONJ
arjefm-1245	42	18	investigative	investigative	ADJ
arjefm-1245	42	19	accounting	accounting	NOUN
arjefm-1245	42	20	.	.	PUNCT
arjefm-1245	43	1	conceptual	conceptual	ADJ
arjefm-1245	43	2	framework	framework	NOUN
arjefm-1245	43	3	forensic	forensic	ADJ
arjefm-1245	43	4	investigation	investigation	NOUN
arjefm-1245	43	5	investigation	investigation	NOUN
arjefm-1245	43	6	is	be	AUX
arjefm-1245	43	7	necessary	necessary	ADJ
arjefm-1245	43	8	for	for	ADP
arjefm-1245	43	9	forensic	forensic	ADJ
arjefm-1245	43	10	accounting	accounting	NOUN
arjefm-1245	43	11	and	and	CCONJ
arjefm-1245	43	12	auditing	auditing	NOUN
arjefm-1245	43	13	procedures	procedure	NOUN
arjefm-1245	43	14	;	;	PUNCT
arjefm-1245	43	15	however	however	ADV
arjefm-1245	43	16	,	,	PUNCT
arjefm-1245	43	17	they	they	PRON
arjefm-1245	43	18	are	be	AUX
arjefm-1245	43	19	only	only	ADV
arjefm-1245	43	20	employed	employ	VERB
arjefm-1245	43	21	in	in	ADP
arjefm-1245	43	22	dubious	dubious	ADJ
arjefm-1245	43	23	situations	situation	NOUN
arjefm-1245	43	24	.	.	PUNCT
arjefm-1245	44	1	a	a	DET
arjefm-1245	44	2	forensic	forensic	ADJ
arjefm-1245	44	3	investigation	investigation	NOUN
arjefm-1245	44	4	is	be	AUX
arjefm-1245	44	5	necessary	necessary	ADJ
arjefm-1245	44	6	when	when	SCONJ
arjefm-1245	44	7	it	it	PRON
arjefm-1245	44	8	becomes	become	VERB
arjefm-1245	44	9	difficult	difficult	ADJ
arjefm-1245	44	10	to	to	PART
arjefm-1245	44	11	establish	establish	VERB
arjefm-1245	44	12	who	who	PRON
arjefm-1245	44	13	is	be	AUX
arjefm-1245	44	14	at	at	ADP
arjefm-1245	44	15	fault	fault	NOUN
arjefm-1245	44	16	,	,	PUNCT
arjefm-1245	44	17	why	why	SCONJ
arjefm-1245	44	18	the	the	DET
arjefm-1245	44	19	action	action	NOUN
arjefm-1245	44	20	was	be	AUX
arjefm-1245	44	21	taken	take	VERB
arjefm-1245	44	22	,	,	PUNCT
arjefm-1245	44	23	and	and	CCONJ
arjefm-1245	44	24	how	how	SCONJ
arjefm-1245	44	25	much	much	ADJ
arjefm-1245	44	26	harm	harm	NOUN
arjefm-1245	44	27	was	be	AUX
arjefm-1245	44	28	done	do	VERB
arjefm-1245	44	29	.	.	PUNCT
arjefm-1245	45	1	olofinsola	olofinsola	PROPN
arjefm-1245	45	2	(	(	PUNCT
arjefm-1245	45	3	2020	2020	NUM
arjefm-1245	45	4	)	)	PUNCT
arjefm-1245	45	5	noted	note	VERB
arjefm-1245	45	6	that	that	SCONJ
arjefm-1245	45	7	forensic	forensic	ADJ
arjefm-1245	45	8	investigation	investigation	NOUN
arjefm-1245	45	9	is	be	AUX
arjefm-1245	45	10	about	about	ADP
arjefm-1245	45	11	the	the	DET
arjefm-1245	45	12	determination	determination	NOUN
arjefm-1245	45	13	and	and	CCONJ
arjefm-1245	45	14	establishment	establishment	NOUN
arjefm-1245	45	15	of	of	ADP
arjefm-1245	45	16	fact	fact	NOUN
arjefm-1245	45	17	in	in	ADP
arjefm-1245	45	18	support	support	NOUN
arjefm-1245	45	19	of	of	ADP
arjefm-1245	45	20	the	the	DET
arjefm-1245	45	21	legal	legal	ADJ
arjefm-1245	45	22	case	case	NOUN
arjefm-1245	45	23	.	.	PUNCT
arjefm-1245	46	1	that	that	PRON
arjefm-1245	46	2	is	be	AUX
arjefm-1245	46	3	,	,	PUNCT
arjefm-1245	46	4	to	to	PART
arjefm-1245	46	5	use	use	VERB
arjefm-1245	46	6	forensic	forensic	ADJ
arjefm-1245	46	7	techniques	technique	NOUN
arjefm-1245	46	8	to	to	PART
arjefm-1245	46	9	detect	detect	VERB
arjefm-1245	46	10	and	and	CCONJ
arjefm-1245	46	11	investigate	investigate	VERB
arjefm-1245	46	12	a	a	DET
arjefm-1245	46	13	crime	crime	NOUN
arjefm-1245	46	14	is	be	AUX
arjefm-1245	46	15	to	to	PART
arjefm-1245	46	16	expose	expose	VERB
arjefm-1245	46	17	all	all	DET
arjefm-1245	46	18	its	its	PRON
arjefm-1245	46	19	attending	attend	VERB
arjefm-1245	46	20	features	feature	NOUN
arjefm-1245	46	21	and	and	CCONJ
arjefm-1245	46	22	identify	identify	VERB
arjefm-1245	46	23	the	the	DET
arjefm-1245	46	24	culprits	culprit	NOUN
arjefm-1245	46	25	.	.	PUNCT
arjefm-1245	47	1	to	to	PART
arjefm-1245	47	2	ascertain	ascertain	VERB
arjefm-1245	47	3	whether	whether	SCONJ
arjefm-1245	47	4	and	and	CCONJ
arjefm-1245	47	5	why	why	SCONJ
arjefm-1245	47	6	keeping	keep	VERB
arjefm-1245	47	7	the	the	DET
arjefm-1245	47	8	data	datum	NOUN
arjefm-1245	47	9	produced	produce	VERB
arjefm-1245	47	10	a	a	DET
arjefm-1245	47	11	gap	gap	NOUN
arjefm-1245	47	12	,	,	PUNCT
arjefm-1245	47	13	as	as	ADV
arjefm-1245	47	14	well	well	ADV
arjefm-1245	47	15	as	as	ADP
arjefm-1245	47	16	who	who	PRON
arjefm-1245	47	17	is	be	AUX
arjefm-1245	47	18	responsible	responsible	ADJ
arjefm-1245	47	19	for	for	ADP
arjefm-1245	47	20	it	it	PRON
arjefm-1245	47	21	,	,	PUNCT
arjefm-1245	47	22	kasum	kasum	NOUN
arjefm-1245	47	23	(	(	PUNCT
arjefm-1245	47	24	2012	2012	NUM
arjefm-1245	47	25	)	)	PUNCT
arjefm-1245	47	26	stated	state	VERB
arjefm-1245	47	27	that	that	SCONJ
arjefm-1245	47	28	conducting	conduct	VERB
arjefm-1245	47	29	a	a	DET
arjefm-1245	47	30	thorough	thorough	ADJ
arjefm-1245	47	31	search	search	NOUN
arjefm-1245	47	32	and	and	CCONJ
arjefm-1245	47	33	analysis	analysis	NOUN
arjefm-1245	47	34	of	of	ADP
arjefm-1245	47	35	documents	document	NOUN
arjefm-1245	47	36	in	in	ADP
arjefm-1245	47	37	accordance	accordance	NOUN
arjefm-1245	47	38	with	with	ADP
arjefm-1245	47	39	established	establish	VERB
arjefm-1245	47	40	rules	rule	NOUN
arjefm-1245	47	41	is	be	AUX
arjefm-1245	47	42	necessary	necessary	ADJ
arjefm-1245	47	43	for	for	ADP
arjefm-1245	47	44	conducting	conduct	VERB
arjefm-1245	47	45	a	a	DET
arjefm-1245	47	46	fraud	fraud	NOUN
arjefm-1245	47	47	investigation	investigation	NOUN
arjefm-1245	47	48	.	.	PUNCT
arjefm-1245	48	1	an	an	DET
arjefm-1245	48	2	investigation	investigation	NOUN
arjefm-1245	48	3	is	be	AUX
arjefm-1245	48	4	the	the	DET
arjefm-1245	48	5	process	process	NOUN
arjefm-1245	48	6	of	of	ADP
arjefm-1245	48	7	obtaining	obtain	VERB
arjefm-1245	48	8	testimony	testimony	NOUN
arjefm-1245	48	9	and	and	CCONJ
arjefm-1245	48	10	supporting	support	VERB
arjefm-1245	48	11	documentation	documentation	NOUN
arjefm-1245	48	12	in	in	ADP
arjefm-1245	48	13	response	response	NOUN
arjefm-1245	48	14	to	to	ADP
arjefm-1245	48	15	a	a	DET
arjefm-1245	48	16	claim	claim	NOUN
arjefm-1245	48	17	of	of	ADP
arjefm-1245	48	18	improper	improper	ADJ
arjefm-1245	48	19	behaviour	behaviour	NOUN
arjefm-1245	48	20	.	.	PUNCT
arjefm-1245	49	1	fraud	fraud	NOUN
arjefm-1245	49	2	is	be	AUX
arjefm-1245	49	3	proven	prove	VERB
arjefm-1245	49	4	to	to	PART
arjefm-1245	49	5	occur	occur	VERB
arjefm-1245	49	6	and	and	CCONJ
arjefm-1245	49	7	is	be	AUX
arjefm-1245	49	8	supported	support	VERB
arjefm-1245	49	9	by	by	ADP
arjefm-1245	49	10	evidence	evidence	NOUN
arjefm-1245	49	11	found	find	VERB
arjefm-1245	49	12	during	during	ADP
arjefm-1245	49	13	an	an	DET
arjefm-1245	49	14	investigation	investigation	NOUN
arjefm-1245	49	15	.	.	PUNCT
arjefm-1245	50	1	fraud	fraud	NOUN
arjefm-1245	50	2	is	be	AUX
arjefm-1245	50	3	thought	think	VERB
arjefm-1245	50	4	to	to	PART
arjefm-1245	50	5	involve	involve	VERB
arjefm-1245	50	6	lying	lie	VERB
arjefm-1245	50	7	with	with	ADP
arjefm-1245	50	8	the	the	DET
arjefm-1245	50	9	goal	goal	NOUN
arjefm-1245	50	10	of	of	ADP
arjefm-1245	50	11	deceiving	deceive	VERB
arjefm-1245	50	12	.	.	PUNCT
arjefm-1245	51	1	fraud	fraud	NOUN
arjefm-1245	51	2	is	be	AUX
arjefm-1245	51	3	a	a	DET
arjefm-1245	51	4	serious	serious	ADJ
arjefm-1245	51	5	and	and	CCONJ
arjefm-1245	51	6	expensive	expensive	ADJ
arjefm-1245	51	7	issue	issue	NOUN
arjefm-1245	51	8	in	in	ADP
arjefm-1245	51	9	today	today	NOUN
arjefm-1245	51	10	's	's	PART
arjefm-1245	51	11	society	society	NOUN
arjefm-1245	51	12	that	that	SCONJ
arjefm-1245	51	13	not	not	PART
arjefm-1245	51	14	only	only	ADV
arjefm-1245	51	15	causes	cause	VERB
arjefm-1245	51	16	money	money	NOUN
arjefm-1245	51	17	loss	loss	NOUN
arjefm-1245	51	18	but	but	CCONJ
arjefm-1245	51	19	also	also	ADV
arjefm-1245	51	20	catastrophic	catastrophic	ADJ
arjefm-1245	51	21	injuries	injury	NOUN
arjefm-1245	51	22	and	and	CCONJ
arjefm-1245	51	23	fatalities	fatality	NOUN
arjefm-1245	51	24	.	.	PUNCT
arjefm-1245	52	1	most	most	ADJ
arjefm-1245	52	2	fraud	fraud	NOUN
arjefm-1245	52	3	investigations	investigation	NOUN
arjefm-1245	52	4	start	start	VERB
arjefm-1245	52	5	with	with	ADP
arjefm-1245	52	6	a	a	DET
arjefm-1245	52	7	meeting	meeting	NOUN
arjefm-1245	52	8	between	between	ADP
arjefm-1245	52	9	the	the	DET
arjefm-1245	52	10	investigator	investigator	NOUN
arjefm-1245	52	11	and	and	CCONJ
arjefm-1245	52	12	the	the	DET
arjefm-1245	52	13	client	client	NOUN
arjefm-1245	52	14	.	.	PUNCT
arjefm-1245	53	1	the	the	DET
arjefm-1245	53	2	investigator	investigator	NOUN
arjefm-1245	53	3	collects	collect	VERB
arjefm-1245	53	4	all	all	DET
arjefm-1245	53	5	relevant	relevant	ADJ
arjefm-1245	53	6	evidence	evidence	NOUN
arjefm-1245	53	7	and	and	CCONJ
arjefm-1245	53	8	gives	give	VERB
arjefm-1245	53	9	the	the	DET
arjefm-1245	53	10	detectives	detective	NOUN
arjefm-1245	53	11	an	an	DET
arjefm-1245	53	12	explanation	explanation	NOUN
arjefm-1245	53	13	of	of	ADP
arjefm-1245	53	14	the	the	DET
arjefm-1245	53	15	factors	factor	NOUN
arjefm-1245	53	16	that	that	PRON
arjefm-1245	53	17	led	lead	VERB
arjefm-1245	53	18	to	to	ADP
arjefm-1245	53	19	the	the	DET
arjefm-1245	53	20	suspicion	suspicion	NOUN
arjefm-1245	53	21	of	of	ADP
arjefm-1245	53	22	fraud	fraud	NOUN
arjefm-1245	53	23	.	.	PUNCT
arjefm-1245	54	1	a	a	DET
arjefm-1245	54	2	competent	competent	ADJ
arjefm-1245	54	3	fraud	fraud	NOUN
arjefm-1245	54	4	investigator	investigator	NOUN
arjefm-1245	54	5	will	will	AUX
arjefm-1245	54	6	use	use	VERB
arjefm-1245	54	7	these	these	DET
arjefm-1245	54	8	crucial	crucial	ADJ
arjefm-1245	54	9	details	detail	NOUN
arjefm-1245	54	10	to	to	PART
arjefm-1245	54	11	find	find	VERB
arjefm-1245	54	12	more	more	ADJ
arjefm-1245	54	13	evidence	evidence	NOUN
arjefm-1245	54	14	and	and	CCONJ
arjefm-1245	54	15	facts	fact	NOUN
arjefm-1245	54	16	.	.	PUNCT
arjefm-1245	55	1	the	the	DET
arjefm-1245	55	2	fraud	fraud	NOUN
arjefm-1245	55	3	detector	detector	NOUN
arjefm-1245	55	4	uses	use	VERB
arjefm-1245	55	5	a	a	DET
arjefm-1245	55	6	range	range	NOUN
arjefm-1245	55	7	of	of	ADP
arjefm-1245	55	8	methods	method	NOUN
arjefm-1245	55	9	to	to	PART
arjefm-1245	55	10	investigate	investigate	VERB
arjefm-1245	55	11	a	a	DET
arjefm-1245	55	12	case	case	NOUN
arjefm-1245	55	13	,	,	PUNCT
arjefm-1245	55	14	such	such	ADJ
arjefm-1245	55	15	as	as	ADP
arjefm-1245	55	16	asset	asset	NOUN
arjefm-1245	55	17	searches	search	NOUN
arjefm-1245	55	18	,	,	PUNCT
arjefm-1245	55	19	background	background	NOUN
arjefm-1245	55	20	checks	check	NOUN
arjefm-1245	55	21	,	,	PUNCT
arjefm-1245	55	22	personnel	personnel	NOUN
arjefm-1245	55	23	,	,	PUNCT
arjefm-1245	55	24	business	business	NOUN
arjefm-1245	55	25	,	,	PUNCT
arjefm-1245	55	26	and	and	CCONJ
arjefm-1245	55	27	surveillance	surveillance	NOUN
arjefm-1245	55	28	investigations	investigation	NOUN
arjefm-1245	55	29	.	.	PUNCT
arjefm-1245	56	1	the	the	DET
arjefm-1245	56	2	forensic	forensic	ADJ
arjefm-1245	56	3	investigation	investigation	NOUN
arjefm-1245	56	4	is	be	AUX
arjefm-1245	56	5	primarily	primarily	ADV
arjefm-1245	56	6	focused	focus	VERB
arjefm-1245	56	7	on	on	ADP
arjefm-1245	56	8	financial	financial	ADJ
arjefm-1245	56	9	transactions	transaction	NOUN
arjefm-1245	56	10	rather	rather	ADV
arjefm-1245	56	11	than	than	ADP
arjefm-1245	56	12	the	the	DET
arjefm-1245	56	13	rest	rest	NOUN
arjefm-1245	56	14	of	of	ADP
arjefm-1245	56	15	the	the	DET
arjefm-1245	56	16	entity	entity	NOUN
arjefm-1245	56	17	's	's	PART
arjefm-1245	56	18	activities	activity	NOUN
arjefm-1245	56	19	because	because	SCONJ
arjefm-1245	56	20	the	the	PRON
arjefm-1245	56	21	on	on	ADP
arjefm-1245	56	22	going	go	VERB
arjefm-1245	56	23	leakage	leakage	NOUN
arjefm-1245	56	24	of	of	ADP
arjefm-1245	56	25	organizational	organizational	ADJ
arjefm-1245	56	26	resources	resource	NOUN
arjefm-1245	56	27	is	be	AUX
arjefm-1245	56	28	the	the	DET
arjefm-1245	56	29	existing	exist	VERB
arjefm-1245	56	30	system	system	NOUN
arjefm-1245	56	31	's	's	PART
arjefm-1245	56	32	problem	problem	NOUN
arjefm-1245	56	33	.	.	PUNCT
arjefm-1245	57	1	american	american	ADJ
arjefm-1245	57	2	research	research	PROPN
arjefm-1245	57	3	journal	journal	PROPN
arjefm-1245	57	4	of	of	ADP
arjefm-1245	57	5	economics	economic	NOUN
arjefm-1245	57	6	,	,	PUNCT
arjefm-1245	57	7	finance	finance	NOUN
arjefm-1245	57	8	and	and	CCONJ
arjefm-1245	57	9	management	management	NOUN
arjefm-1245	57	10	volume	volume	NOUN
arjefm-1245	57	11	13	13	NUM
arjefm-1245	57	12	issue	issue	NOUN
arjefm-1245	57	13	3	3	NUM
arjefm-1245	57	14	,	,	PUNCT
arjefm-1245	57	15	july	july	PROPN
arjefm-1245	57	16	-	-	PUNCT
arjefm-1245	57	17	september	september	PROPN
arjefm-1245	57	18	2025	2025	NUM
arjefm-1245	57	19	issn	issn	NOUN
arjefm-1245	57	20	:	:	PUNCT
arjefm-1245	57	21	2836	2836	NUM
arjefm-1245	57	22	-	-	SYM
arjefm-1245	57	23	9416	9416	NUM
arjefm-1245	57	24	impact	impact	NOUN
arjefm-1245	57	25	factor	factor	NOUN
arjefm-1245	57	26	:	:	PUNCT
arjefm-1245	57	27	6.41	6.41	NUM
arjefm-1245	57	28	journal	journal	NOUN
arjefm-1245	57	29	homepage	homepage	NOUN
arjefm-1245	57	30	:	:	PUNCT
arjefm-1245	57	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1245	57	32	email	email	NOUN
arjefm-1245	57	33	:	:	PUNCT
arjefm-1245	57	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1245	57	35	official	official	ADJ
arjefm-1245	57	36	journal	journal	PROPN
arjefm-1245	57	37	of	of	ADP
arjefm-1245	57	38	america	america	PROPN
arjefm-1245	57	39	serial	serial	PROPN
arjefm-1245	57	40	publication	publication	NOUN
arjefm-1245	57	41	american	american	PROPN
arjefm-1245	57	42	research	research	PROPN
arjefm-1245	57	43	journal	journal	PROPN
arjefm-1245	57	44	of	of	ADP
arjefm-1245	57	45	economics	economic	NOUN
arjefm-1245	57	46	,	,	PUNCT
arjefm-1245	57	47	finance	finance	NOUN
arjefm-1245	57	48	and	and	CCONJ
arjefm-1245	57	49	management	management	NOUN
arjefm-1245	57	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1245	57	51	,	,	PUNCT
arjefm-1245	57	52	email	email	NOUN
arjefm-1245	57	53	:	:	PUNCT
arjefm-1245	57	54	contact@americaserial.com	contact@americaserial.com	X
arjefm-1245	58	1	120	120	NUM
arjefm-1245	59	1	|	|	ADV
arjefm-1245	59	2	p	p	X
arjefm-1245	59	3	a	a	DET
arjefm-1245	59	4	g	g	NOUN
arjefm-1245	59	5	e	e	NOUN
arjefm-1245	59	6	in	in	ADP
arjefm-1245	59	7	an	an	DET
arjefm-1245	59	8	investigation	investigation	NOUN
arjefm-1245	59	9	,	,	PUNCT
arjefm-1245	59	10	questioning	questioning	NOUN
arjefm-1245	59	11	,	,	PUNCT
arjefm-1245	59	12	interviewing	interviewing	NOUN
arjefm-1245	59	13	,	,	PUNCT
arjefm-1245	59	14	and	and	CCONJ
arjefm-1245	59	15	observation	observation	NOUN
arjefm-1245	59	16	are	be	AUX
arjefm-1245	59	17	the	the	DET
arjefm-1245	59	18	primary	primary	ADJ
arjefm-1245	59	19	techniques	technique	NOUN
arjefm-1245	59	20	used	use	VERB
arjefm-1245	59	21	to	to	PART
arjefm-1245	59	22	extract	extract	VERB
arjefm-1245	59	23	information	information	NOUN
arjefm-1245	59	24	from	from	ADP
arjefm-1245	59	25	the	the	DET
arjefm-1245	59	26	accused	accuse	VERB
arjefm-1245	59	27	or	or	CCONJ
arjefm-1245	59	28	suspect	suspect	VERB
arjefm-1245	59	29	.	.	PUNCT
arjefm-1245	60	1	it	it	PRON
arjefm-1245	60	2	is	be	AUX
arjefm-1245	60	3	important	important	ADJ
arjefm-1245	60	4	to	to	PART
arjefm-1245	60	5	keep	keep	VERB
arjefm-1245	60	6	in	in	ADP
arjefm-1245	60	7	mind	mind	NOUN
arjefm-1245	60	8	,	,	PUNCT
arjefm-1245	60	9	nonetheless	nonetheless	ADV
arjefm-1245	60	10	,	,	PUNCT
arjefm-1245	60	11	that	that	SCONJ
arjefm-1245	60	12	the	the	DET
arjefm-1245	60	13	investigator	investigator	NOUN
arjefm-1245	60	14	(	(	PUNCT
arjefm-1245	60	15	observer	observer	NOUN
arjefm-1245	60	16	,	,	PUNCT
arjefm-1245	60	17	interviewer	interviewer	NOUN
arjefm-1245	60	18	,	,	PUNCT
arjefm-1245	60	19	or	or	CCONJ
arjefm-1245	60	20	interrogator	interrogator	NOUN
arjefm-1245	60	21	)	)	PUNCT
arjefm-1245	60	22	does	do	AUX
arjefm-1245	60	23	not	not	PART
arjefm-1245	60	24	have	have	VERB
arjefm-1245	60	25	the	the	DET
arjefm-1245	60	26	power	power	NOUN
arjefm-1245	60	27	of	of	ADP
arjefm-1245	60	28	the	the	DET
arjefm-1245	60	29	court	court	NOUN
arjefm-1245	60	30	with	with	ADP
arjefm-1245	60	31	competent	competent	ADJ
arjefm-1245	60	32	jurisdiction	jurisdiction	NOUN
arjefm-1245	60	33	if	if	SCONJ
arjefm-1245	60	34	they	they	PRON
arjefm-1245	60	35	find	find	VERB
arjefm-1245	60	36	the	the	DET
arjefm-1245	60	37	suspect	suspect	NOUN
arjefm-1245	60	38	or	or	CCONJ
arjefm-1245	60	39	accused	accuse	VERB
arjefm-1245	60	40	guilty	guilty	ADJ
arjefm-1245	60	41	.	.	PUNCT
arjefm-1245	61	1	it	it	PRON
arjefm-1245	61	2	is	be	AUX
arjefm-1245	61	3	his	his	PRON
arjefm-1245	61	4	or	or	CCONJ
arjefm-1245	61	5	her	her	PRON
arjefm-1245	61	6	obligation	obligation	NOUN
arjefm-1245	61	7	to	to	PART
arjefm-1245	61	8	find	find	VERB
arjefm-1245	61	9	evidence	evidence	NOUN
arjefm-1245	61	10	to	to	PART
arjefm-1245	61	11	support	support	VERB
arjefm-1245	61	12	or	or	CCONJ
arjefm-1245	61	13	contradict	contradict	VERB
arjefm-1245	61	14	the	the	DET
arjefm-1245	61	15	behaviour	behaviour	NOUN
arjefm-1245	61	16	(	(	PUNCT
arjefm-1245	61	17	oyedokun	oyedokun	NOUN
arjefm-1245	61	18	,	,	PUNCT
arjefm-1245	61	19	2014	2014	NUM
arjefm-1245	61	20	)	)	PUNCT
arjefm-1245	61	21	.	.	PUNCT
arjefm-1245	62	1	the	the	DET
arjefm-1245	62	2	kinesic	kinesic	ADJ
arjefm-1245	62	3	interview	interview	NOUN
arjefm-1245	62	4	method	method	NOUN
arjefm-1245	62	5	looks	look	VERB
arjefm-1245	62	6	at	at	ADP
arjefm-1245	62	7	a	a	DET
arjefm-1245	62	8	person	person	NOUN
arjefm-1245	62	9	's	's	PART
arjefm-1245	62	10	behaviour	behaviour	NOUN
arjefm-1245	62	11	to	to	PART
arjefm-1245	62	12	assess	assess	VERB
arjefm-1245	62	13	dishonesty	dishonesty	NOUN
arjefm-1245	62	14	.	.	PUNCT
arjefm-1245	63	1	according	accord	VERB
arjefm-1245	63	2	to	to	ADP
arjefm-1245	63	3	oyedokun	oyedokun	NOUN
arjefm-1245	63	4	(	(	PUNCT
arjefm-1245	63	5	2014	2014	NUM
arjefm-1245	63	6	)	)	PUNCT
arjefm-1245	63	7	,	,	PUNCT
arjefm-1245	63	8	an	an	DET
arjefm-1245	63	9	interview	interview	NOUN
arjefm-1245	63	10	is	be	AUX
arjefm-1245	63	11	not	not	PART
arjefm-1245	63	12	a	a	DET
arjefm-1245	63	13	fast	fast	ADJ
arjefm-1245	63	14	process	process	NOUN
arjefm-1245	63	15	.	.	PUNCT
arjefm-1245	64	1	even	even	ADV
arjefm-1245	64	2	if	if	SCONJ
arjefm-1245	64	3	the	the	DET
arjefm-1245	64	4	investigator	investigator	NOUN
arjefm-1245	64	5	has	have	VERB
arjefm-1245	64	6	solid	solid	ADJ
arjefm-1245	64	7	evidence	evidence	NOUN
arjefm-1245	64	8	that	that	SCONJ
arjefm-1245	64	9	the	the	DET
arjefm-1245	64	10	suspect	suspect	NOUN
arjefm-1245	64	11	lied	lie	VERB
arjefm-1245	64	12	or	or	CCONJ
arjefm-1245	64	13	committed	commit	VERB
arjefm-1245	64	14	the	the	DET
arjefm-1245	64	15	crime	crime	NOUN
arjefm-1245	64	16	,	,	PUNCT
arjefm-1245	64	17	he	he	PRON
arjefm-1245	64	18	should	should	AUX
arjefm-1245	64	19	not	not	PART
arjefm-1245	64	20	be	be	AUX
arjefm-1245	64	21	charged	charge	VERB
arjefm-1245	64	22	if	if	SCONJ
arjefm-1245	64	23	the	the	DET
arjefm-1245	64	24	investigator	investigator	NOUN
arjefm-1245	64	25	is	be	AUX
arjefm-1245	64	26	unable	unable	ADJ
arjefm-1245	64	27	to	to	PART
arjefm-1245	64	28	comprehend	comprehend	VERB
arjefm-1245	64	29	.	.	PUNCT
arjefm-1245	65	1	fraud	fraud	NOUN
arjefm-1245	65	2	diverse	diverse	ADJ
arjefm-1245	65	3	academics	academic	NOUN
arjefm-1245	65	4	have	have	AUX
arjefm-1245	65	5	provided	provide	VERB
arjefm-1245	65	6	diverse	diverse	ADJ
arjefm-1245	65	7	definitions	definition	NOUN
arjefm-1245	65	8	of	of	ADP
arjefm-1245	65	9	fraud	fraud	NOUN
arjefm-1245	65	10	,	,	PUNCT
arjefm-1245	65	11	forgeries	forgery	NOUN
arjefm-1245	65	12	,	,	PUNCT
arjefm-1245	65	13	and	and	CCONJ
arjefm-1245	65	14	errors	error	NOUN
arjefm-1245	65	15	.	.	PUNCT
arjefm-1245	66	1	others	other	NOUN
arjefm-1245	66	2	characterized	characterize	VERB
arjefm-1245	66	3	fraud	fraud	NOUN
arjefm-1245	66	4	as	as	ADP
arjefm-1245	66	5	"	"	PUNCT
arjefm-1245	66	6	false	false	ADJ
arjefm-1245	66	7	depiction	depiction	NOUN
arjefm-1245	66	8	,	,	PUNCT
arjefm-1245	66	9	distorting	distort	VERB
arjefm-1245	66	10	someone	someone	PRON
arjefm-1245	66	11	's	's	PART
arjefm-1245	66	12	civil	civil	ADJ
arjefm-1245	66	13	liberties	liberty	NOUN
arjefm-1245	66	14	for	for	ADP
arjefm-1245	66	15	personal	personal	ADJ
arjefm-1245	66	16	gain	gain	NOUN
arjefm-1245	66	17	or	or	CCONJ
arjefm-1245	66	18	exploitation	exploitation	NOUN
arjefm-1245	66	19	of	of	ADP
arjefm-1245	66	20	position	position	NOUN
arjefm-1245	66	21	.	.	PUNCT
arjefm-1245	66	22	"	"	PUNCT
arjefm-1245	67	1	williams	williams	PROPN
arjefm-1245	67	2	(	(	PUNCT
arjefm-1245	67	3	2005	2005	NUM
arjefm-1245	67	4	)	)	PUNCT
arjefm-1245	67	5	described	describe	VERB
arjefm-1245	67	6	incentives	incentive	NOUN
arjefm-1245	67	7	,	,	PUNCT
arjefm-1245	67	8	favouritism	favouritism	NOUN
arjefm-1245	67	9	,	,	PUNCT
arjefm-1245	67	10	bribery	bribery	NOUN
arjefm-1245	67	11	,	,	PUNCT
arjefm-1245	67	12	political	political	ADJ
arjefm-1245	67	13	donations	donation	NOUN
arjefm-1245	67	14	,	,	PUNCT
arjefm-1245	67	15	fake	fake	ADJ
arjefm-1245	67	16	pricing	pricing	NOUN
arjefm-1245	67	17	,	,	PUNCT
arjefm-1245	67	18	and	and	CCONJ
arjefm-1245	67	19	frauds	fraud	NOUN
arjefm-1245	67	20	of	of	ADP
arjefm-1245	67	21	all	all	DET
arjefm-1245	67	22	kinds	kind	NOUN
arjefm-1245	67	23	as	as	ADP
arjefm-1245	67	24	forms	form	NOUN
arjefm-1245	67	25	of	of	ADP
arjefm-1245	67	26	fraud	fraud	NOUN
arjefm-1245	67	27	.	.	PUNCT
arjefm-1245	68	1	the	the	DET
arjefm-1245	68	2	strategies	strategy	NOUN
arjefm-1245	68	3	mentioned	mention	VERB
arjefm-1245	68	4	here	here	ADV
arjefm-1245	68	5	are	be	AUX
arjefm-1245	68	6	just	just	ADV
arjefm-1245	68	7	a	a	DET
arjefm-1245	68	8	few	few	ADJ
arjefm-1245	68	9	of	of	ADP
arjefm-1245	68	10	the	the	DET
arjefm-1245	68	11	techniques	technique	NOUN
arjefm-1245	68	12	related	relate	VERB
arjefm-1245	68	13	to	to	ADP
arjefm-1245	68	14	fiscal	fiscal	ADJ
arjefm-1245	68	15	malfeasance	malfeasance	NOUN
arjefm-1245	68	16	.	.	PUNCT
arjefm-1245	69	1	fraud	fraud	NOUN
arjefm-1245	69	2	is	be	AUX
arjefm-1245	69	3	described	describe	VERB
arjefm-1245	69	4	by	by	ADP
arjefm-1245	69	5	enofe	enofe	ADJ
arjefm-1245	69	6	,	,	PUNCT
arjefm-1245	69	7	agbonpolour	agbonpolour	ADJ
arjefm-1245	69	8	,	,	PUNCT
arjefm-1245	69	9	and	and	CCONJ
arjefm-1245	69	10	edebiri	edebiri	NOUN
arjefm-1245	69	11	(	(	PUNCT
arjefm-1245	69	12	2015	2015	NUM
arjefm-1245	69	13	)	)	PUNCT
arjefm-1245	69	14	as	as	ADP
arjefm-1245	69	15	the	the	DET
arjefm-1245	69	16	use	use	NOUN
arjefm-1245	69	17	of	of	ADP
arjefm-1245	69	18	dishonesty	dishonesty	NOUN
arjefm-1245	69	19	designed	design	VERB
arjefm-1245	69	20	to	to	PART
arjefm-1245	69	21	enhance	enhance	VERB
arjefm-1245	69	22	one	one	PRON
arjefm-1245	69	23	's	's	PART
arjefm-1245	69	24	own	own	ADJ
arjefm-1245	69	25	interests	interest	NOUN
arjefm-1245	69	26	or	or	CCONJ
arjefm-1245	69	27	cause	cause	VERB
arjefm-1245	69	28	forfeiture	forfeiture	NOUN
arjefm-1245	69	29	to	to	ADP
arjefm-1245	69	30	a	a	DET
arjefm-1245	69	31	third	third	ADJ
arjefm-1245	69	32	person	person	NOUN
arjefm-1245	69	33	.	.	PUNCT
arjefm-1245	70	1	fraud	fraud	NOUN
arjefm-1245	70	2	is	be	AUX
arjefm-1245	70	3	a	a	DET
arjefm-1245	70	4	broad	broad	ADJ
arjefm-1245	70	5	category	category	NOUN
arjefm-1245	70	6	of	of	ADP
arjefm-1245	70	7	felonies	felony	NOUN
arjefm-1245	70	8	that	that	PRON
arjefm-1245	70	9	includes	include	VERB
arjefm-1245	70	10	information	information	NOUN
arjefm-1245	70	11	concealment	concealment	NOUN
arjefm-1245	70	12	,	,	PUNCT
arjefm-1245	70	13	fraud	fraud	NOUN
arjefm-1245	70	14	,	,	PUNCT
arjefm-1245	70	15	and	and	CCONJ
arjefm-1245	70	16	manipulation	manipulation	NOUN
arjefm-1245	70	17	.	.	PUNCT
arjefm-1245	71	1	"	"	PUNCT
arjefm-1245	71	2	fraudulent	fraudulent	ADJ
arjefm-1245	71	3	practice	practice	NOUN
arjefm-1245	71	4	"	"	PUNCT
arjefm-1245	71	5	describes	describe	VERB
arjefm-1245	71	6	an	an	DET
arjefm-1245	71	7	act	act	NOUN
arjefm-1245	71	8	or	or	CCONJ
arjefm-1245	71	9	omission	omission	NOUN
arjefm-1245	71	10	including	include	VERB
arjefm-1245	71	11	falsification	falsification	NOUN
arjefm-1245	71	12	that	that	SCONJ
arjefm-1245	71	13	desperately	desperately	ADV
arjefm-1245	71	14	fools	fool	NOUN
arjefm-1245	71	15	,	,	PUNCT
arjefm-1245	71	16	or	or	CCONJ
arjefm-1245	71	17	seeks	seek	VERB
arjefm-1245	71	18	to	to	PART
arjefm-1245	71	19	fool	fool	VERB
arjefm-1245	71	20	,	,	PUNCT
arjefm-1245	71	21	a	a	DET
arjefm-1245	71	22	person	person	NOUN
arjefm-1245	71	23	in	in	ADP
arjefm-1245	71	24	order	order	NOUN
arjefm-1245	71	25	to	to	PART
arjefm-1245	71	26	get	get	VERB
arjefm-1245	71	27	financial	financial	ADJ
arjefm-1245	71	28	advantage	advantage	NOUN
arjefm-1245	71	29	or	or	CCONJ
arjefm-1245	71	30	escape	escape	VERB
arjefm-1245	71	31	a	a	DET
arjefm-1245	71	32	requirement	requirement	NOUN
arjefm-1245	71	33	.	.	PUNCT
arjefm-1245	72	1	kasum	kasum	NOUN
arjefm-1245	72	2	(	(	PUNCT
arjefm-1245	72	3	2012	2012	NUM
arjefm-1245	72	4	)	)	PUNCT
arjefm-1245	72	5	documented	document	VERB
arjefm-1245	72	6	that	that	SCONJ
arjefm-1245	72	7	fraud	fraud	NOUN
arjefm-1245	72	8	is	be	AUX
arjefm-1245	72	9	"	"	PUNCT
arjefm-1245	72	10	false	false	ADJ
arjefm-1245	72	11	portrayal	portrayal	NOUN
arjefm-1245	72	12	,	,	PUNCT
arjefm-1245	72	13	misrepresenting	misrepresent	VERB
arjefm-1245	72	14	someone	someone	PRON
arjefm-1245	72	15	,	,	PUNCT
arjefm-1245	72	16	a	a	DET
arjefm-1245	72	17	fabrication	fabrication	NOUN
arjefm-1245	72	18	of	of	ADP
arjefm-1245	72	19	a	a	DET
arjefm-1245	72	20	statement	statement	NOUN
arjefm-1245	72	21	or	or	CCONJ
arjefm-1245	72	22	behaviour	behaviour	NOUN
arjefm-1245	72	23	with	with	ADP
arjefm-1245	72	24	the	the	DET
arjefm-1245	72	25	intention	intention	NOUN
arjefm-1245	72	26	of	of	ADP
arjefm-1245	72	27	obtaining	obtain	VERB
arjefm-1245	72	28	financial	financial	ADJ
arjefm-1245	72	29	benefit	benefit	NOUN
arjefm-1245	72	30	.	.	PUNCT
arjefm-1245	73	1	this	this	PRON
arjefm-1245	73	2	suggests	suggest	VERB
arjefm-1245	73	3	that	that	SCONJ
arjefm-1245	73	4	the	the	DET
arjefm-1245	73	5	act	act	NOUN
arjefm-1245	73	6	of	of	ADP
arjefm-1245	73	7	creating	create	VERB
arjefm-1245	73	8	or	or	CCONJ
arjefm-1245	73	9	maintaining	maintain	VERB
arjefm-1245	73	10	a	a	DET
arjefm-1245	73	11	false	false	ADJ
arjefm-1245	73	12	impression	impression	NOUN
arjefm-1245	73	13	in	in	ADP
arjefm-1245	73	14	order	order	NOUN
arjefm-1245	73	15	to	to	PART
arjefm-1245	73	16	persuade	persuade	VERB
arjefm-1245	73	17	someone	someone	PRON
arjefm-1245	73	18	to	to	PART
arjefm-1245	73	19	sign	sign	VERB
arjefm-1245	73	20	a	a	DET
arjefm-1245	73	21	contract	contract	NOUN
arjefm-1245	73	22	is	be	AUX
arjefm-1245	73	23	fraud	fraud	NOUN
arjefm-1245	73	24	.	.	PUNCT
arjefm-1245	74	1	safiyanu	safiyanu	PROPN
arjefm-1245	74	2	,	,	PUNCT
arjefm-1245	74	3	et	et	PROPN
arjefm-1245	74	4	al	al	PROPN
arjefm-1245	74	5	(	(	PUNCT
arjefm-1245	74	6	2019	2019	NUM
arjefm-1245	74	7	)	)	PUNCT
arjefm-1245	74	8	described	describe	VERB
arjefm-1245	74	9	fraud	fraud	NOUN
arjefm-1245	74	10	as	as	ADP
arjefm-1245	74	11	a	a	DET
arjefm-1245	74	12	deliberate	deliberate	ADJ
arjefm-1245	74	13	act	act	NOUN
arjefm-1245	74	14	of	of	ADP
arjefm-1245	74	15	deception	deception	NOUN
arjefm-1245	74	16	intended	intend	VERB
arjefm-1245	74	17	to	to	PART
arjefm-1245	74	18	gain	gain	VERB
arjefm-1245	74	19	an	an	DET
arjefm-1245	74	20	advantage	advantage	NOUN
arjefm-1245	74	21	.	.	PUNCT
arjefm-1245	75	1	fraud	fraud	NOUN
arjefm-1245	75	2	is	be	AUX
arjefm-1245	75	3	an	an	DET
arjefm-1245	75	4	unethical	unethical	ADJ
arjefm-1245	75	5	practice	practice	NOUN
arjefm-1245	75	6	that	that	PRON
arjefm-1245	75	7	entails	entail	VERB
arjefm-1245	75	8	manipulating	manipulate	VERB
arjefm-1245	75	9	data	datum	NOUN
arjefm-1245	75	10	and/or	and/or	CCONJ
arjefm-1245	75	11	figures	figure	NOUN
arjefm-1245	75	12	in	in	ADP
arjefm-1245	75	13	order	order	NOUN
arjefm-1245	75	14	to	to	PART
arjefm-1245	75	15	benefit	benefit	VERB
arjefm-1245	75	16	oneself	oneself	PRON
arjefm-1245	75	17	.	.	PUNCT
arjefm-1245	76	1	adding	add	VERB
arjefm-1245	76	2	to	to	ADP
arjefm-1245	76	3	this	this	PRON
arjefm-1245	76	4	,	,	PUNCT
arjefm-1245	76	5	olaoye	olaoye	ADJ
arjefm-1245	76	6	and	and	CCONJ
arjefm-1245	76	7	adebayo	adebayo	PROPN
arjefm-1245	76	8	(	(	PUNCT
arjefm-1245	76	9	2019	2019	NUM
arjefm-1245	76	10	)	)	PUNCT
arjefm-1245	76	11	contended	contend	VERB
arjefm-1245	76	12	that	that	SCONJ
arjefm-1245	76	13	scammers	scammer	NOUN
arjefm-1245	76	14	'	'	PART
arjefm-1245	76	15	ultimate	ultimate	ADJ
arjefm-1245	76	16	objective	objective	NOUN
arjefm-1245	76	17	is	be	AUX
arjefm-1245	76	18	to	to	PART
arjefm-1245	76	19	gain	gain	VERB
arjefm-1245	76	20	an	an	DET
arjefm-1245	76	21	unfair	unfair	ADJ
arjefm-1245	76	22	financial	financial	ADJ
arjefm-1245	76	23	advantage	advantage	NOUN
arjefm-1245	76	24	,	,	PUNCT
arjefm-1245	76	25	even	even	ADV
arjefm-1245	76	26	though	though	SCONJ
arjefm-1245	76	27	the	the	DET
arjefm-1245	76	28	planned	plan	VERB
arjefm-1245	76	29	benefits	benefit	NOUN
arjefm-1245	76	30	might	might	AUX
arjefm-1245	76	31	not	not	PART
arjefm-1245	76	32	be	be	AUX
arjefm-1245	76	33	immediate	immediate	ADJ
arjefm-1245	76	34	cash	cash	NOUN
arjefm-1245	76	35	in	in	ADP
arjefm-1245	76	36	hand	hand	NOUN
arjefm-1245	76	37	.	.	PUNCT
arjefm-1245	77	1	chukwu	chukwu	NOUN
arjefm-1245	77	2	(	(	PUNCT
arjefm-1245	77	3	2011	2011	NUM
arjefm-1245	77	4	)	)	PUNCT
arjefm-1245	77	5	offered	offer	VERB
arjefm-1245	77	6	evidence	evidence	NOUN
arjefm-1245	77	7	in	in	ADP
arjefm-1245	77	8	favour	favour	NOUN
arjefm-1245	77	9	of	of	ADP
arjefm-1245	77	10	this	this	DET
arjefm-1245	77	11	definition	definition	NOUN
arjefm-1245	77	12	,	,	PUNCT
arjefm-1245	77	13	defining	define	VERB
arjefm-1245	77	14	fraud	fraud	NOUN
arjefm-1245	77	15	as	as	SCONJ
arjefm-1245	77	16	the	the	DET
arjefm-1245	77	17	intentional	intentional	ADJ
arjefm-1245	77	18	use	use	NOUN
arjefm-1245	77	19	of	of	ADP
arjefm-1245	77	20	deceit	deceit	NOUN
arjefm-1245	77	21	to	to	PART
arjefm-1245	77	22	wrongfully	wrongfully	ADV
arjefm-1245	77	23	acquire	acquire	VERB
arjefm-1245	77	24	,	,	PUNCT
arjefm-1245	77	25	abuse	abuse	NOUN
arjefm-1245	77	26	,	,	PUNCT
arjefm-1245	77	27	or	or	CCONJ
arjefm-1245	77	28	damage	damage	VERB
arjefm-1245	77	29	the	the	DET
arjefm-1245	77	30	assets	asset	NOUN
arjefm-1245	77	31	of	of	ADP
arjefm-1245	77	32	a	a	DET
arjefm-1245	77	33	business	business	NOUN
arjefm-1245	77	34	institution	institution	NOUN
arjefm-1245	77	35	or	or	CCONJ
arjefm-1245	77	36	organization	organization	NOUN
arjefm-1245	77	37	.	.	PUNCT
arjefm-1245	78	1	according	accord	VERB
arjefm-1245	78	2	to	to	ADP
arjefm-1245	78	3	these	these	DET
arjefm-1245	78	4	definitions	definition	NOUN
arjefm-1245	78	5	,	,	PUNCT
arjefm-1245	78	6	deceit	deceit	NOUN
arjefm-1245	78	7	is	be	AUX
arjefm-1245	78	8	criminal	criminal	ADJ
arjefm-1245	78	9	,	,	PUNCT
arjefm-1245	78	10	and	and	CCONJ
arjefm-1245	78	11	its	its	PRON
arjefm-1245	78	12	only	only	ADJ
arjefm-1245	78	13	objective	objective	NOUN
arjefm-1245	78	14	is	be	AUX
arjefm-1245	78	15	to	to	PART
arjefm-1245	78	16	reduce	reduce	VERB
arjefm-1245	78	17	an	an	DET
arjefm-1245	78	18	organization	organization	NOUN
arjefm-1245	78	19	's	's	PART
arjefm-1245	78	20	earnings	earning	NOUN
arjefm-1245	78	21	.	.	PUNCT
arjefm-1245	79	1	as	as	ADP
arjefm-1245	79	2	a	a	DET
arjefm-1245	79	3	result	result	NOUN
arjefm-1245	79	4	of	of	ADP
arjefm-1245	79	5	dmbs	dmb	NOUN
arjefm-1245	79	6	continuing	continue	VERB
arjefm-1245	79	7	to	to	PART
arjefm-1245	79	8	produce	produce	VERB
arjefm-1245	79	9	financial	financial	ADJ
arjefm-1245	79	10	products	product	NOUN
arjefm-1245	79	11	in	in	ADP
arjefm-1245	79	12	tandem	tandem	NOUN
arjefm-1245	79	13	with	with	ADP
arjefm-1245	79	14	technological	technological	ADJ
arjefm-1245	79	15	advancement	advancement	NOUN
arjefm-1245	79	16	and	and	CCONJ
arjefm-1245	79	17	the	the	DET
arjefm-1245	79	18	current	current	ADJ
arjefm-1245	79	19	difficult	difficult	ADJ
arjefm-1245	79	20	economic	economic	ADJ
arjefm-1245	79	21	conditions	condition	NOUN
arjefm-1245	79	22	,	,	PUNCT
arjefm-1245	79	23	the	the	DET
arjefm-1245	79	24	number	number	NOUN
arjefm-1245	79	25	of	of	ADP
arjefm-1245	79	26	attempted	attempt	VERB
arjefm-1245	79	27	fraud	fraud	NOUN
arjefm-1245	79	28	and	and	CCONJ
arjefm-1245	79	29	forgery	forgery	NOUN
arjefm-1245	79	30	cases	case	NOUN
arjefm-1245	79	31	recorded	record	VERB
arjefm-1245	79	32	increased	increase	VERB
arjefm-1245	79	33	significantly	significantly	ADV
arjefm-1245	79	34	to	to	ADP
arjefm-1245	79	35	80,658	80,658	NUM
arjefm-1245	79	36	incidents	incident	NOUN
arjefm-1245	79	37	in	in	ADP
arjefm-1245	79	38	2023	2023	NUM
arjefm-1245	79	39	,	,	PUNCT
arjefm-1245	79	40	which	which	PRON
arjefm-1245	79	41	is	be	AUX
arjefm-1245	79	42	a	a	DET
arjefm-1245	79	43	4	4	NUM
arjefm-1245	79	44	%	%	NOUN
arjefm-1245	79	45	less	less	ADJ
arjefm-1245	79	46	than	than	ADP
arjefm-1245	79	47	84,130	84,130	NUM
arjefm-1245	79	48	recorded	record	VERB
arjefm-1245	79	49	in	in	ADP
arjefm-1245	79	50	the	the	DET
arjefm-1245	79	51	previous	previous	ADJ
arjefm-1245	79	52	year	year	NOUN
arjefm-1245	79	53	.	.	PUNCT
arjefm-1245	80	1	american	american	PROPN
arjefm-1245	80	2	research	research	PROPN
arjefm-1245	80	3	journal	journal	PROPN
arjefm-1245	80	4	of	of	ADP
arjefm-1245	80	5	economics	economic	NOUN
arjefm-1245	80	6	,	,	PUNCT
arjefm-1245	80	7	finance	finance	NOUN
arjefm-1245	80	8	and	and	CCONJ
arjefm-1245	80	9	management	management	NOUN
arjefm-1245	80	10	volume	volume	NOUN
arjefm-1245	80	11	13	13	NUM
arjefm-1245	80	12	issue	issue	NOUN
arjefm-1245	80	13	3	3	NUM
arjefm-1245	80	14	,	,	PUNCT
arjefm-1245	80	15	july	july	PROPN
arjefm-1245	80	16	-	-	PUNCT
arjefm-1245	80	17	september	september	PROPN
arjefm-1245	80	18	2025	2025	NUM
arjefm-1245	80	19	issn	issn	NOUN
arjefm-1245	80	20	:	:	PUNCT
arjefm-1245	80	21	2836	2836	NUM
arjefm-1245	80	22	-	-	SYM
arjefm-1245	80	23	9416	9416	NUM
arjefm-1245	80	24	impact	impact	NOUN
arjefm-1245	80	25	factor	factor	NOUN
arjefm-1245	80	26	:	:	PUNCT
arjefm-1245	80	27	6.41	6.41	NUM
arjefm-1245	80	28	journal	journal	NOUN
arjefm-1245	80	29	homepage	homepage	NOUN
arjefm-1245	80	30	:	:	PUNCT
arjefm-1245	80	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1245	80	32	email	email	NOUN
arjefm-1245	80	33	:	:	PUNCT
arjefm-1245	80	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1245	80	35	official	official	ADJ
arjefm-1245	80	36	journal	journal	PROPN
arjefm-1245	80	37	of	of	ADP
arjefm-1245	80	38	america	america	PROPN
arjefm-1245	80	39	serial	serial	PROPN
arjefm-1245	80	40	publication	publication	NOUN
arjefm-1245	80	41	american	american	PROPN
arjefm-1245	80	42	research	research	PROPN
arjefm-1245	80	43	journal	journal	PROPN
arjefm-1245	80	44	of	of	ADP
arjefm-1245	80	45	economics	economic	NOUN
arjefm-1245	80	46	,	,	PUNCT
arjefm-1245	80	47	finance	finance	NOUN
arjefm-1245	80	48	and	and	CCONJ
arjefm-1245	80	49	management	management	NOUN
arjefm-1245	80	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1245	80	51	,	,	PUNCT
arjefm-1245	80	52	email	email	NOUN
arjefm-1245	80	53	:	:	PUNCT
arjefm-1245	80	54	contact@americaserial.com	contact@americaserial.com	X
arjefm-1245	81	1	121	121	NUM
arjefm-1245	82	1	|	|	ADV
arjefm-1245	82	2	p	p	NOUN
arjefm-1245	82	3	a	a	DET
arjefm-1245	82	4	g	g	NOUN
arjefm-1245	82	5	e	e	NOUN
arjefm-1245	82	6	empirical	empirical	ADJ
arjefm-1245	82	7	review	review	NOUN
arjefm-1245	82	8	otaru	otaru	NOUN
arjefm-1245	82	9	and	and	CCONJ
arjefm-1245	82	10	david	david	PROPN
arjefm-1245	82	11	(	(	PUNCT
arjefm-1245	82	12	2023	2023	NUM
arjefm-1245	82	13	)	)	PUNCT
arjefm-1245	82	14	determined	determine	VERB
arjefm-1245	82	15	the	the	DET
arjefm-1245	82	16	effect	effect	NOUN
arjefm-1245	82	17	of	of	ADP
arjefm-1245	82	18	forensic	forensic	ADJ
arjefm-1245	82	19	accounting	accounting	NOUN
arjefm-1245	82	20	investigation	investigation	NOUN
arjefm-1245	82	21	techniques	technique	NOUN
arjefm-1245	82	22	and	and	CCONJ
arjefm-1245	82	23	fraud	fraud	NOUN
arjefm-1245	82	24	detection	detection	NOUN
arjefm-1245	82	25	and	and	CCONJ
arjefm-1245	82	26	mitigation	mitigation	NOUN
arjefm-1245	82	27	of	of	ADP
arjefm-1245	82	28	listed	list	VERB
arjefm-1245	82	29	deposit	deposit	NOUN
arjefm-1245	82	30	money	money	NOUN
arjefm-1245	82	31	banks	bank	NOUN
arjefm-1245	82	32	in	in	ADP
arjefm-1245	82	33	nigeria	nigeria	PROPN
arjefm-1245	82	34	.	.	PUNCT
arjefm-1245	83	1	survey	survey	NOUN
arjefm-1245	83	2	research	research	NOUN
arjefm-1245	83	3	design	design	NOUN
arjefm-1245	83	4	was	be	AUX
arjefm-1245	83	5	adopted	adopt	VERB
arjefm-1245	83	6	by	by	ADP
arjefm-1245	83	7	the	the	DET
arjefm-1245	83	8	study	study	NOUN
arjefm-1245	83	9	,	,	PUNCT
arjefm-1245	83	10	and	and	CCONJ
arjefm-1245	83	11	it	it	PRON
arjefm-1245	83	12	had	have	VERB
arjefm-1245	83	13	a	a	DET
arjefm-1245	83	14	population	population	NOUN
arjefm-1245	83	15	of	of	ADP
arjefm-1245	83	16	140	140	NUM
arjefm-1245	83	17	respondents	respondent	NOUN
arjefm-1245	83	18	drawn	draw	VERB
arjefm-1245	83	19	from	from	ADP
arjefm-1245	83	20	only	only	ADJ
arjefm-1245	83	21	operational	operational	ADJ
arjefm-1245	83	22	staff	staff	NOUN
arjefm-1245	83	23	of	of	ADP
arjefm-1245	83	24	listed	list	VERB
arjefm-1245	83	25	banks	bank	NOUN
arjefm-1245	83	26	in	in	ADP
arjefm-1245	83	27	nigeria	nigeria	PROPN
arjefm-1245	83	28	while	while	SCONJ
arjefm-1245	83	29	the	the	DET
arjefm-1245	83	30	sample	sample	NOUN
arjefm-1245	83	31	size	size	NOUN
arjefm-1245	83	32	of	of	ADP
arjefm-1245	83	33	104	104	NUM
arjefm-1245	83	34	was	be	AUX
arjefm-1245	83	35	arrived	arrive	VERB
arjefm-1245	83	36	at	at	ADP
arjefm-1245	83	37	scientifically	scientifically	ADV
arjefm-1245	83	38	using	use	VERB
arjefm-1245	83	39	yaro	yaro	NOUN
arjefm-1245	83	40	yamani	yamani	PROPN
arjefm-1245	83	41	’s	’s	PART
arjefm-1245	83	42	sample	sample	NOUN
arjefm-1245	83	43	size	size	NOUN
arjefm-1245	83	44	determination	determination	NOUN
arjefm-1245	83	45	technique	technique	NOUN
arjefm-1245	83	46	.	.	PUNCT
arjefm-1245	84	1	data	datum	NOUN
arjefm-1245	84	2	was	be	AUX
arjefm-1245	84	3	gathered	gather	VERB
arjefm-1245	84	4	using	use	VERB
arjefm-1245	84	5	questionnaires	questionnaire	NOUN
arjefm-1245	84	6	administered	administer	VERB
arjefm-1245	84	7	to	to	ADP
arjefm-1245	84	8	the	the	DET
arjefm-1245	84	9	respondents	respondent	NOUN
arjefm-1245	84	10	and	and	CCONJ
arjefm-1245	84	11	it	it	PRON
arjefm-1245	84	12	was	be	AUX
arjefm-1245	84	13	analysed	analyse	VERB
arjefm-1245	84	14	using	use	VERB
arjefm-1245	84	15	multiple	multiple	ADJ
arjefm-1245	84	16	regression	regression	NOUN
arjefm-1245	84	17	technique	technique	NOUN
arjefm-1245	84	18	.	.	PUNCT
arjefm-1245	85	1	the	the	DET
arjefm-1245	85	2	study	study	NOUN
arjefm-1245	85	3	revealed	reveal	VERB
arjefm-1245	85	4	that	that	SCONJ
arjefm-1245	85	5	application	application	NOUN
arjefm-1245	85	6	of	of	ADP
arjefm-1245	85	7	interview	interview	NOUN
arjefm-1245	85	8	technique	technique	NOUN
arjefm-1245	85	9	had	have	VERB
arjefm-1245	85	10	positive	positive	ADJ
arjefm-1245	85	11	and	and	CCONJ
arjefm-1245	85	12	insignificant	insignificant	ADJ
arjefm-1245	85	13	effect	effect	NOUN
arjefm-1245	85	14	while	while	SCONJ
arjefm-1245	85	15	application	application	NOUN
arjefm-1245	85	16	of	of	ADP
arjefm-1245	85	17	data	datum	NOUN
arjefm-1245	85	18	mining	mining	NOUN
arjefm-1245	85	19	analysis	analysis	NOUN
arjefm-1245	85	20	technique	technique	NOUN
arjefm-1245	85	21	and	and	CCONJ
arjefm-1245	85	22	technology	technology	NOUN
arjefm-1245	85	23	technique	technique	NOUN
arjefm-1245	85	24	had	have	VERB
arjefm-1245	85	25	positive	positive	ADJ
arjefm-1245	85	26	and	and	CCONJ
arjefm-1245	85	27	significant	significant	ADJ
arjefm-1245	85	28	effect	effect	NOUN
arjefm-1245	85	29	on	on	ADP
arjefm-1245	85	30	fraud	fraud	NOUN
arjefm-1245	85	31	detection	detection	NOUN
arjefm-1245	85	32	and	and	CCONJ
arjefm-1245	85	33	mitigation	mitigation	NOUN
arjefm-1245	85	34	of	of	ADP
arjefm-1245	85	35	listed	list	VERB
arjefm-1245	85	36	banks	bank	NOUN
arjefm-1245	85	37	in	in	ADP
arjefm-1245	85	38	nigeria	nigeria	PROPN
arjefm-1245	85	39	.	.	PUNCT
arjefm-1245	86	1	ojo	ojo	NOUN
arjefm-1245	86	2	-	-	PUNCT
arjefm-1245	86	3	agboju	agboju	NOUN
arjefm-1245	86	4	et	et	PROPN
arjefm-1245	86	5	al	al	PROPN
arjefm-1245	86	6	.	.	PROPN
arjefm-1245	86	7	(	(	PUNCT
arjefm-1245	86	8	2022	2022	NUM
arjefm-1245	86	9	)	)	PUNCT
arjefm-1245	86	10	determined	determine	VERB
arjefm-1245	86	11	the	the	DET
arjefm-1245	86	12	effect	effect	NOUN
arjefm-1245	86	13	of	of	ADP
arjefm-1245	86	14	forensic	forensic	ADJ
arjefm-1245	86	15	accounting	accounting	NOUN
arjefm-1245	86	16	influenced	influence	VERB
arjefm-1245	86	17	fraud	fraud	NOUN
arjefm-1245	86	18	detection	detection	NOUN
arjefm-1245	86	19	on	on	ADP
arjefm-1245	86	20	prevention	prevention	NOUN
arjefm-1245	86	21	in	in	ADP
arjefm-1245	86	22	a	a	DET
arjefm-1245	86	23	few	few	ADJ
arjefm-1245	86	24	deposit	deposit	NOUN
arjefm-1245	86	25	money	money	NOUN
arjefm-1245	86	26	banks	bank	NOUN
arjefm-1245	86	27	(	(	PUNCT
arjefm-1245	86	28	dmbs	dmb	NOUN
arjefm-1245	86	29	)	)	PUNCT
arjefm-1245	86	30	in	in	ADP
arjefm-1245	86	31	nigeria	nigeria	PROPN
arjefm-1245	86	32	.	.	PUNCT
arjefm-1245	87	1	using	use	VERB
arjefm-1245	87	2	their	their	PRON
arjefm-1245	87	3	survey	survey	NOUN
arjefm-1245	87	4	design	design	NOUN
arjefm-1245	87	5	,	,	PUNCT
arjefm-1245	87	6	access	access	NOUN
arjefm-1245	87	7	bank	bank	NOUN
arjefm-1245	87	8	,	,	PUNCT
arjefm-1245	87	9	first	first	ADJ
arjefm-1245	87	10	bank	bank	NOUN
arjefm-1245	87	11	,	,	PUNCT
arjefm-1245	87	12	gt	gt	PROPN
arjefm-1245	87	13	bank	bank	PROPN
arjefm-1245	87	14	,	,	PUNCT
arjefm-1245	87	15	union	union	PROPN
arjefm-1245	87	16	bank	bank	PROPN
arjefm-1245	87	17	,	,	PUNCT
arjefm-1245	87	18	uba	uba	PROPN
arjefm-1245	87	19	,	,	PUNCT
arjefm-1245	87	20	and	and	CCONJ
arjefm-1245	87	21	zenith	zenith	PROPN
arjefm-1245	87	22	bank	bank	PROPN
arjefm-1245	87	23	recruited	recruit	VERB
arjefm-1245	87	24	115	115	NUM
arjefm-1245	87	25	resident	resident	ADJ
arjefm-1245	87	26	internal	internal	ADJ
arjefm-1245	87	27	control	control	NOUN
arjefm-1245	87	28	officials	official	NOUN
arjefm-1245	87	29	,	,	PUNCT
arjefm-1245	87	30	branch	branch	NOUN
arjefm-1245	87	31	operation	operation	NOUN
arjefm-1245	87	32	managers	manager	NOUN
arjefm-1245	87	33	,	,	PUNCT
arjefm-1245	87	34	and	and	CCONJ
arjefm-1245	87	35	cash	cash	NOUN
arjefm-1245	87	36	officers	officer	NOUN
arjefm-1245	87	37	/	/	SYM
arjefm-1245	87	38	head	head	NOUN
arjefm-1245	87	39	tellers	teller	NOUN
arjefm-1245	87	40	as	as	ADP
arjefm-1245	87	41	a	a	DET
arjefm-1245	87	42	sample	sample	NOUN
arjefm-1245	87	43	for	for	ADP
arjefm-1245	87	44	the	the	DET
arjefm-1245	87	45	study	study	NOUN
arjefm-1245	87	46	.	.	PUNCT
arjefm-1245	88	1	the	the	DET
arjefm-1245	88	2	questionnaire	questionnaire	NOUN
arjefm-1245	88	3	was	be	AUX
arjefm-1245	88	4	given	give	VERB
arjefm-1245	88	5	to	to	ADP
arjefm-1245	88	6	the	the	DET
arjefm-1245	88	7	participants	participant	NOUN
arjefm-1245	88	8	using	use	VERB
arjefm-1245	88	9	a	a	DET
arjefm-1245	88	10	straightforward	straightforward	ADJ
arjefm-1245	88	11	,	,	PUNCT
arjefm-1245	88	12	proportionate	proportionate	ADJ
arjefm-1245	88	13	random	random	ADJ
arjefm-1245	88	14	sample	sample	NOUN
arjefm-1245	88	15	approach	approach	NOUN
arjefm-1245	88	16	.	.	PUNCT
arjefm-1245	89	1	their	their	PRON
arjefm-1245	89	2	investigation	investigation	NOUN
arjefm-1245	89	3	,	,	PUNCT
arjefm-1245	89	4	which	which	PRON
arjefm-1245	89	5	employed	employ	VERB
arjefm-1245	89	6	basic	basic	ADJ
arjefm-1245	89	7	linear	linear	PROPN
arjefm-1245	89	8	regression	regression	NOUN
arjefm-1245	89	9	,	,	PUNCT
arjefm-1245	89	10	revealed	reveal	VERB
arjefm-1245	89	11	a	a	DET
arjefm-1245	89	12	strong	strong	ADJ
arjefm-1245	89	13	correlation	correlation	NOUN
arjefm-1245	89	14	between	between	ADP
arjefm-1245	89	15	forensic	forensic	ADJ
arjefm-1245	89	16	accounting	accounting	NOUN
arjefm-1245	89	17	and	and	CCONJ
arjefm-1245	89	18	fraud	fraud	NOUN
arjefm-1245	89	19	detection	detection	NOUN
arjefm-1245	89	20	even	even	ADV
arjefm-1245	89	21	if	if	SCONJ
arjefm-1245	89	22	it	it	PRON
arjefm-1245	89	23	had	have	VERB
arjefm-1245	89	24	no	no	DET
arjefm-1245	89	25	effect	effect	NOUN
arjefm-1245	89	26	on	on	ADP
arjefm-1245	89	27	fraud	fraud	NOUN
arjefm-1245	89	28	prevention	prevention	NOUN
arjefm-1245	89	29	in	in	ADP
arjefm-1245	89	30	the	the	DET
arjefm-1245	89	31	dmbs	dmb	NOUN
arjefm-1245	89	32	they	they	PRON
arjefm-1245	89	33	mentioned	mention	VERB
arjefm-1245	89	34	.	.	PUNCT
arjefm-1245	90	1	aminian	aminian	NOUN
arjefm-1245	90	2	and	and	CCONJ
arjefm-1245	90	3	tahriri	tahriri	NOUN
arjefm-1245	90	4	(	(	PUNCT
arjefm-1245	90	5	2021	2021	NUM
arjefm-1245	90	6	)	)	PUNCT
arjefm-1245	90	7	assessed	assess	VERB
arjefm-1245	90	8	the	the	DET
arjefm-1245	90	9	impact	impact	NOUN
arjefm-1245	90	10	of	of	ADP
arjefm-1245	90	11	creating	create	VERB
arjefm-1245	90	12	an	an	DET
arjefm-1245	90	13	interpretative	interpretative	ADJ
arjefm-1245	90	14	structural	structural	ADJ
arjefm-1245	90	15	model	model	NOUN
arjefm-1245	90	16	of	of	ADP
arjefm-1245	90	17	the	the	DET
arjefm-1245	90	18	factors	factor	NOUN
arjefm-1245	90	19	affecting	affect	VERB
arjefm-1245	90	20	the	the	DET
arjefm-1245	90	21	quality	quality	NOUN
arjefm-1245	90	22	of	of	ADP
arjefm-1245	90	23	forensic	forensic	ADJ
arjefm-1245	90	24	accounting	accounting	NOUN
arjefm-1245	90	25	in	in	ADP
arjefm-1245	90	26	iran	iran	PROPN
arjefm-1245	90	27	.	.	PUNCT
arjefm-1245	91	1	the	the	DET
arjefm-1245	91	2	study	study	NOUN
arjefm-1245	91	3	found	find	VERB
arjefm-1245	91	4	that	that	SCONJ
arjefm-1245	91	5	the	the	DET
arjefm-1245	91	6	goals	goal	NOUN
arjefm-1245	91	7	and	and	CCONJ
arjefm-1245	91	8	missions	mission	NOUN
arjefm-1245	91	9	of	of	ADP
arjefm-1245	91	10	forensic	forensic	ADJ
arjefm-1245	91	11	accounting	accounting	NOUN
arjefm-1245	91	12	,	,	PUNCT
arjefm-1245	91	13	forensic	forensic	ADJ
arjefm-1245	91	14	accounting	accounting	NOUN
arjefm-1245	91	15	standards	standard	NOUN
arjefm-1245	91	16	and	and	CCONJ
arjefm-1245	91	17	reviews	review	NOUN
arjefm-1245	91	18	,	,	PUNCT
arjefm-1245	91	19	professional	professional	ADJ
arjefm-1245	91	20	skills	skill	NOUN
arjefm-1245	91	21	,	,	PUNCT
arjefm-1245	91	22	academic	academic	ADJ
arjefm-1245	91	23	training	training	NOUN
arjefm-1245	91	24	,	,	PUNCT
arjefm-1245	91	25	enactment	enactment	NOUN
arjefm-1245	91	26	of	of	ADP
arjefm-1245	91	27	forensic	forensic	ADJ
arjefm-1245	91	28	accounting	accounting	NOUN
arjefm-1245	91	29	,	,	PUNCT
arjefm-1245	91	30	and	and	CCONJ
arjefm-1245	91	31	the	the	DET
arjefm-1245	91	32	need	need	NOUN
arjefm-1245	91	33	for	for	ADP
arjefm-1245	91	34	a	a	DET
arjefm-1245	91	35	forensic	forensic	ADJ
arjefm-1245	91	36	accountant	accountant	NOUN
arjefm-1245	91	37	in	in	ADP
arjefm-1245	91	38	organisations	organisation	NOUN
arjefm-1245	91	39	improve	improve	VERB
arjefm-1245	91	40	the	the	DET
arjefm-1245	91	41	quality	quality	NOUN
arjefm-1245	91	42	of	of	ADP
arjefm-1245	91	43	forensic	forensic	ADJ
arjefm-1245	91	44	accounting	accounting	NOUN
arjefm-1245	91	45	.	.	PUNCT
arjefm-1245	92	1	ojukwu	ojukwu	PROPN
arjefm-1245	92	2	,	,	PUNCT
arjefm-1245	92	3	et	et	PROPN
arjefm-1245	92	4	al	al	PROPN
arjefm-1245	92	5	.	.	PROPN
arjefm-1245	93	1	(	(	PUNCT
arjefm-1245	93	2	2020	2020	NUM
arjefm-1245	93	3	)	)	PUNCT
arjefm-1245	93	4	also	also	ADV
arjefm-1245	93	5	conducted	conduct	VERB
arjefm-1245	93	6	a	a	DET
arjefm-1245	93	7	study	study	NOUN
arjefm-1245	93	8	titled	title	VERB
arjefm-1245	93	9	on	on	ADP
arjefm-1245	93	10	forensic	forensic	ADJ
arjefm-1245	93	11	accounting	accounting	NOUN
arjefm-1245	93	12	and	and	CCONJ
arjefm-1245	93	13	fraud	fraud	NOUN
arjefm-1245	93	14	detection	detection	NOUN
arjefm-1245	93	15	in	in	ADP
arjefm-1245	93	16	nigerian	nigerian	ADJ
arjefm-1245	93	17	universities	university	NOUN
arjefm-1245	93	18	of	of	ADP
arjefm-1245	93	19	cross	cross	PROPN
arjefm-1245	93	20	river	river	PROPN
arjefm-1245	93	21	university	university	PROPN
arjefm-1245	93	22	of	of	ADP
arjefm-1245	93	23	technology	technology	NOUN
arjefm-1245	93	24	.	.	PUNCT
arjefm-1245	94	1	this	this	DET
arjefm-1245	94	2	study	study	NOUN
arjefm-1245	94	3	discovered	discover	VERB
arjefm-1245	94	4	a	a	DET
arjefm-1245	94	5	substantial	substantial	ADJ
arjefm-1245	94	6	association	association	NOUN
arjefm-1245	94	7	between	between	ADP
arjefm-1245	94	8	forensic	forensic	ADJ
arjefm-1245	94	9	accounting	accounting	NOUN
arjefm-1245	94	10	and	and	CCONJ
arjefm-1245	94	11	financial	financial	ADJ
arjefm-1245	94	12	fraud	fraud	NOUN
arjefm-1245	94	13	detection	detection	NOUN
arjefm-1245	94	14	,	,	PUNCT
arjefm-1245	94	15	as	as	ADV
arjefm-1245	94	16	well	well	ADV
arjefm-1245	94	17	as	as	ADP
arjefm-1245	94	18	a	a	DET
arjefm-1245	94	19	large	large	ADJ
arjefm-1245	94	20	relationship	relationship	NOUN
arjefm-1245	94	21	between	between	ADP
arjefm-1245	94	22	forensic	forensic	ADJ
arjefm-1245	94	23	accounting	accounting	NOUN
arjefm-1245	94	24	and	and	CCONJ
arjefm-1245	94	25	financial	financial	ADJ
arjefm-1245	94	26	reporting	reporting	NOUN
arjefm-1245	94	27	quality	quality	NOUN
arjefm-1245	94	28	.	.	PUNCT
arjefm-1245	95	1	okoye	okoye	PROPN
arjefm-1245	95	2	and	and	CCONJ
arjefm-1245	95	3	ndah	ndah	PROPN
arjefm-1245	95	4	(	(	PUNCT
arjefm-1245	95	5	2019	2019	NUM
arjefm-1245	95	6	)	)	PUNCT
arjefm-1245	95	7	ascertained	ascertain	VERB
arjefm-1245	95	8	the	the	DET
arjefm-1245	95	9	connection	connection	NOUN
arjefm-1245	95	10	between	between	ADP
arjefm-1245	95	11	forensic	forensic	ADJ
arjefm-1245	95	12	litigation	litigation	NOUN
arjefm-1245	95	13	support	support	NOUN
arjefm-1245	95	14	techniques	technique	NOUN
arjefm-1245	95	15	and	and	CCONJ
arjefm-1245	95	16	fraud	fraud	NOUN
arjefm-1245	95	17	detection	detection	NOUN
arjefm-1245	95	18	in	in	ADP
arjefm-1245	95	19	nigerian	nigerian	ADJ
arjefm-1245	95	20	manufacturing	manufacturing	NOUN
arjefm-1245	95	21	firms	firm	NOUN
arjefm-1245	95	22	.	.	PUNCT
arjefm-1245	96	1	data	datum	NOUN
arjefm-1245	96	2	was	be	AUX
arjefm-1245	96	3	gathered	gather	VERB
arjefm-1245	96	4	from	from	ADP
arjefm-1245	96	5	primary	primary	ADJ
arjefm-1245	96	6	sources	source	NOUN
arjefm-1245	96	7	by	by	ADP
arjefm-1245	96	8	sending	send	VERB
arjefm-1245	96	9	fifty	fifty	NUM
arjefm-1245	96	10	(	(	PUNCT
arjefm-1245	96	11	50	50	NUM
arjefm-1245	96	12	)	)	PUNCT
arjefm-1245	96	13	standardized	standardized	ADJ
arjefm-1245	96	14	questionnaires	questionnaire	NOUN
arjefm-1245	96	15	to	to	ADP
arjefm-1245	96	16	ten	ten	NUM
arjefm-1245	96	17	(	(	PUNCT
arjefm-1245	96	18	10	10	NUM
arjefm-1245	96	19	)	)	PUNCT
arjefm-1245	96	20	accounting	accounting	NOUN
arjefm-1245	96	21	departments	department	NOUN
arjefm-1245	96	22	of	of	ADP
arjefm-1245	96	23	the	the	DET
arjefm-1245	96	24	selected	select	VERB
arjefm-1245	96	25	manufacturing	manufacturing	NOUN
arjefm-1245	96	26	firms	firm	NOUN
arjefm-1245	96	27	.	.	PUNCT
arjefm-1245	97	1	multiple	multiple	ADJ
arjefm-1245	97	2	regression	regression	NOUN
arjefm-1245	97	3	tests	test	NOUN
arjefm-1245	97	4	were	be	AUX
arjefm-1245	97	5	performed	perform	VERB
arjefm-1245	97	6	on	on	ADP
arjefm-1245	97	7	the	the	DET
arjefm-1245	97	8	collected	collect	VERB
arjefm-1245	97	9	data	datum	NOUN
arjefm-1245	97	10	using	use	VERB
arjefm-1245	97	11	the	the	DET
arjefm-1245	97	12	ordinary	ordinary	ADJ
arjefm-1245	97	13	least	least	ADJ
arjefm-1245	97	14	square	square	ADJ
arjefm-1245	97	15	method	method	NOUN
arjefm-1245	97	16	.	.	PUNCT
arjefm-1245	98	1	the	the	DET
arjefm-1245	98	2	study	study	NOUN
arjefm-1245	98	3	revealed	reveal	VERB
arjefm-1245	98	4	that	that	SCONJ
arjefm-1245	98	5	fraud	fraud	NOUN
arjefm-1245	98	6	investigation	investigation	NOUN
arjefm-1245	98	7	activities	activity	NOUN
arjefm-1245	98	8	and	and	CCONJ
arjefm-1245	98	9	fraud	fraud	NOUN
arjefm-1245	98	10	prevention	prevention	NOUN
arjefm-1245	98	11	in	in	ADP
arjefm-1245	98	12	manufacturing	manufacturing	NOUN
arjefm-1245	98	13	firms	firm	NOUN
arjefm-1245	98	14	have	have	VERB
arjefm-1245	98	15	a	a	DET
arjefm-1245	98	16	favourable	favourable	ADJ
arjefm-1245	98	17	and	and	CCONJ
arjefm-1245	98	18	statistically	statistically	ADV
arjefm-1245	98	19	relevant	relevant	ADJ
arjefm-1245	98	20	relationship	relationship	NOUN
arjefm-1245	98	21	.	.	PUNCT
arjefm-1245	99	1	the	the	DET
arjefm-1245	99	2	results	result	NOUN
arjefm-1245	99	3	also	also	ADV
arjefm-1245	99	4	revealed	reveal	VERB
arjefm-1245	99	5	that	that	SCONJ
arjefm-1245	99	6	fraud	fraud	NOUN
arjefm-1245	99	7	litigation	litigation	NOUN
arjefm-1245	99	8	activities	activity	NOUN
arjefm-1245	99	9	and	and	CCONJ
arjefm-1245	99	10	fraud	fraud	NOUN
arjefm-1245	99	11	prevention	prevention	NOUN
arjefm-1245	99	12	in	in	ADP
arjefm-1245	99	13	manufacturing	manufacturing	NOUN
arjefm-1245	99	14	companies	company	NOUN
arjefm-1245	99	15	have	have	VERB
arjefm-1245	99	16	a	a	DET
arjefm-1245	99	17	favourable	favourable	ADJ
arjefm-1245	99	18	and	and	CCONJ
arjefm-1245	99	19	statistically	statistically	ADV
arjefm-1245	99	20	relevant	relevant	ADJ
arjefm-1245	99	21	relationship	relationship	NOUN
arjefm-1245	99	22	.	.	PUNCT
arjefm-1245	100	1	american	american	PROPN
arjefm-1245	100	2	research	research	PROPN
arjefm-1245	100	3	journal	journal	PROPN
arjefm-1245	100	4	of	of	ADP
arjefm-1245	100	5	economics	economic	NOUN
arjefm-1245	100	6	,	,	PUNCT
arjefm-1245	100	7	finance	finance	NOUN
arjefm-1245	100	8	and	and	CCONJ
arjefm-1245	100	9	management	management	NOUN
arjefm-1245	100	10	volume	volume	NOUN
arjefm-1245	100	11	13	13	NUM
arjefm-1245	100	12	issue	issue	NOUN
arjefm-1245	100	13	3	3	NUM
arjefm-1245	100	14	,	,	PUNCT
arjefm-1245	100	15	july	july	PROPN
arjefm-1245	100	16	-	-	PUNCT
arjefm-1245	100	17	september	september	PROPN
arjefm-1245	100	18	2025	2025	NUM
arjefm-1245	100	19	issn	issn	NOUN
arjefm-1245	100	20	:	:	PUNCT
arjefm-1245	100	21	2836	2836	NUM
arjefm-1245	100	22	-	-	SYM
arjefm-1245	100	23	9416	9416	NUM
arjefm-1245	100	24	impact	impact	NOUN
arjefm-1245	100	25	factor	factor	NOUN
arjefm-1245	100	26	:	:	PUNCT
arjefm-1245	100	27	6.41	6.41	NUM
arjefm-1245	100	28	journal	journal	NOUN
arjefm-1245	100	29	homepage	homepage	NOUN
arjefm-1245	100	30	:	:	PUNCT
arjefm-1245	100	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1245	100	32	email	email	NOUN
arjefm-1245	100	33	:	:	PUNCT
arjefm-1245	100	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1245	100	35	official	official	ADJ
arjefm-1245	100	36	journal	journal	PROPN
arjefm-1245	100	37	of	of	ADP
arjefm-1245	100	38	america	america	PROPN
arjefm-1245	100	39	serial	serial	PROPN
arjefm-1245	100	40	publication	publication	NOUN
arjefm-1245	100	41	american	american	PROPN
arjefm-1245	100	42	research	research	PROPN
arjefm-1245	100	43	journal	journal	PROPN
arjefm-1245	100	44	of	of	ADP
arjefm-1245	100	45	economics	economic	NOUN
arjefm-1245	100	46	,	,	PUNCT
arjefm-1245	100	47	finance	finance	NOUN
arjefm-1245	100	48	and	and	CCONJ
arjefm-1245	100	49	management	management	NOUN
arjefm-1245	100	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1245	100	51	,	,	PUNCT
arjefm-1245	100	52	email	email	NOUN
arjefm-1245	100	53	:	:	PUNCT
arjefm-1245	100	54	contact@americaserial.com	contact@americaserial.com	X
arjefm-1245	101	1	122	122	NUM
arjefm-1245	102	1	|	|	ADV
arjefm-1245	102	2	p	p	ADP
arjefm-1245	102	3	a	a	DET
arjefm-1245	102	4	g	g	NOUN
arjefm-1245	102	5	e	e	NOUN
arjefm-1245	102	6	methodology	methodology	NOUN
arjefm-1245	102	7	in	in	ADP
arjefm-1245	102	8	this	this	DET
arjefm-1245	102	9	study	study	NOUN
arjefm-1245	102	10	,	,	PUNCT
arjefm-1245	102	11	survey	survey	NOUN
arjefm-1245	102	12	was	be	AUX
arjefm-1245	102	13	used	use	VERB
arjefm-1245	102	14	.	.	PUNCT
arjefm-1245	103	1	a	a	DET
arjefm-1245	103	2	survey	survey	NOUN
arjefm-1245	103	3	is	be	AUX
arjefm-1245	103	4	used	use	VERB
arjefm-1245	103	5	to	to	PART
arjefm-1245	103	6	obtain	obtain	VERB
arjefm-1245	103	7	information	information	NOUN
arjefm-1245	103	8	which	which	PRON
arjefm-1245	103	9	can	can	AUX
arjefm-1245	103	10	be	be	AUX
arjefm-1245	103	11	analysed	analyse	VERB
arjefm-1245	103	12	and	and	CCONJ
arjefm-1245	103	13	pattern	pattern	NOUN
arjefm-1245	103	14	formed	form	VERB
arjefm-1245	103	15	which	which	PRON
arjefm-1245	103	16	lend	lend	VERB
arjefm-1245	103	17	themselves	themselves	PRON
arjefm-1245	103	18	to	to	ADP
arjefm-1245	103	19	interpretation	interpretation	NOUN
arjefm-1245	103	20	and	and	CCONJ
arjefm-1245	103	21	comparison	comparison	NOUN
arjefm-1245	103	22	.	.	PUNCT
arjefm-1245	104	1	in	in	ADP
arjefm-1245	104	2	most	most	ADJ
arjefm-1245	104	3	cases	case	NOUN
arjefm-1245	104	4	,	,	PUNCT
arjefm-1245	104	5	a	a	DET
arjefm-1245	104	6	survey	survey	NOUN
arjefm-1245	104	7	will	will	AUX
arjefm-1245	104	8	aim	aim	VERB
arjefm-1245	104	9	to	to	PART
arjefm-1245	104	10	obtain	obtain	VERB
arjefm-1245	104	11	facts	fact	NOUN
arjefm-1245	104	12	and	and	CCONJ
arjefm-1245	104	13	opinion	opinion	NOUN
arjefm-1245	104	14	from	from	ADP
arjefm-1245	104	15	a	a	DET
arjefm-1245	104	16	representative	representative	ADJ
arjefm-1245	104	17	selection	selection	NOUN
arjefm-1245	104	18	of	of	ADP
arjefm-1245	104	19	the	the	DET
arjefm-1245	104	20	population	population	NOUN
arjefm-1245	104	21	being	be	AUX
arjefm-1245	104	22	researched	research	VERB
arjefm-1245	104	23	.	.	PUNCT
arjefm-1245	105	1	from	from	ADP
arjefm-1245	105	2	that	that	DET
arjefm-1245	105	3	sample	sample	NOUN
arjefm-1245	105	4	,	,	PUNCT
arjefm-1245	105	5	the	the	DET
arjefm-1245	105	6	researcher	researcher	NOUN
arjefm-1245	105	7	will	will	AUX
arjefm-1245	105	8	then	then	ADV
arjefm-1245	105	9	be	be	AUX
arjefm-1245	105	10	able	able	ADJ
arjefm-1245	105	11	to	to	PART
arjefm-1245	105	12	present	present	VERB
arjefm-1245	105	13	findings	finding	NOUN
arjefm-1245	105	14	as	as	ADP
arjefm-1245	105	15	being	be	AUX
arjefm-1245	105	16	representative	representative	NOUN
arjefm-1245	105	17	of	of	ADP
arjefm-1245	105	18	the	the	DET
arjefm-1245	105	19	study	study	NOUN
arjefm-1245	105	20	as	as	ADP
arjefm-1245	105	21	a	a	DET
arjefm-1245	105	22	whole	whole	NOUN
arjefm-1245	105	23	.	.	PUNCT
arjefm-1245	106	1	there	there	PRON
arjefm-1245	106	2	are	be	VERB
arjefm-1245	106	3	twenty	twenty	NUM
arjefm-1245	106	4	six	six	NUM
arjefm-1245	106	5	(	(	PUNCT
arjefm-1245	106	6	26	26	NUM
arjefm-1245	106	7	)	)	PUNCT
arjefm-1245	106	8	banks	bank	NOUN
arjefm-1245	106	9	currently	currently	ADV
arjefm-1245	106	10	operating	operate	VERB
arjefm-1245	106	11	in	in	ADP
arjefm-1245	106	12	nigeria	nigeria	PROPN
arjefm-1245	106	13	as	as	ADP
arjefm-1245	106	14	at	at	ADP
arjefm-1245	106	15	2025	2025	NUM
arjefm-1245	106	16	.	.	PUNCT
arjefm-1245	107	1	out	out	ADP
arjefm-1245	107	2	of	of	ADP
arjefm-1245	107	3	these	these	DET
arjefm-1245	107	4	26	26	NUM
arjefm-1245	107	5	deposit	deposit	NOUN
arjefm-1245	107	6	money	money	NOUN
arjefm-1245	107	7	banks	bank	NOUN
arjefm-1245	107	8	in	in	ADP
arjefm-1245	107	9	nigeria	nigeria	PROPN
arjefm-1245	107	10	,	,	PUNCT
arjefm-1245	107	11	a	a	DET
arjefm-1245	107	12	total	total	NOUN
arjefm-1245	107	13	of	of	ADP
arjefm-1245	107	14	fifteen	fifteen	NUM
arjefm-1245	107	15	of	of	ADP
arjefm-1245	107	16	(	(	PUNCT
arjefm-1245	107	17	15	15	NUM
arjefm-1245	107	18	)	)	PUNCT
arjefm-1245	107	19	banks	bank	NOUN
arjefm-1245	107	20	were	be	AUX
arjefm-1245	107	21	listed	list	VERB
arjefm-1245	107	22	on	on	ADP
arjefm-1245	107	23	the	the	DET
arjefm-1245	107	24	nigerian	nigerian	ADJ
arjefm-1245	107	25	exchange	exchange	NOUN
arjefm-1245	107	26	group	group	NOUN
arjefm-1245	107	27	,	,	PUNCT
arjefm-1245	107	28	therefore	therefore	ADV
arjefm-1245	107	29	,	,	PUNCT
arjefm-1245	107	30	a	a	DET
arjefm-1245	107	31	sample	sample	NOUN
arjefm-1245	107	32	of	of	ADP
arjefm-1245	107	33	6	6	NUM
arjefm-1245	107	34	banks	bank	NOUN
arjefm-1245	107	35	was	be	AUX
arjefm-1245	107	36	drawn	draw	VERB
arjefm-1245	107	37	from	from	ADP
arjefm-1245	107	38	a	a	DET
arjefm-1245	107	39	population	population	NOUN
arjefm-1245	107	40	of	of	ADP
arjefm-1245	107	41	26	26	NUM
arjefm-1245	107	42	.	.	PUNCT
arjefm-1245	108	1	method	method	NOUN
arjefm-1245	108	2	of	of	ADP
arjefm-1245	108	3	data	datum	NOUN
arjefm-1245	108	4	collection	collection	NOUN
arjefm-1245	108	5	this	this	DET
arjefm-1245	108	6	study	study	NOUN
arjefm-1245	108	7	adopted	adopt	VERB
arjefm-1245	108	8	ex	ex	ADJ
arjefm-1245	108	9	-	-	ADJ
arjefm-1245	108	10	post	post	ADJ
arjefm-1245	108	11	facto	facto	X
arjefm-1245	108	12	research	research	NOUN
arjefm-1245	108	13	design	design	NOUN
arjefm-1245	108	14	.	.	PUNCT
arjefm-1245	109	1	data	datum	NOUN
arjefm-1245	109	2	were	be	AUX
arjefm-1245	109	3	collected	collect	VERB
arjefm-1245	109	4	from	from	ADP
arjefm-1245	109	5	secondary	secondary	ADJ
arjefm-1245	109	6	(	(	PUNCT
arjefm-1245	109	7	qualitative	qualitative	NOUN
arjefm-1245	109	8	)	)	PUNCT
arjefm-1245	109	9	sources	source	NOUN
arjefm-1245	109	10	.	.	PUNCT
arjefm-1245	110	1	ex	ex	NOUN
arjefm-1245	110	2	-	-	ADJ
arjefm-1245	110	3	post	post	ADJ
arjefm-1245	110	4	facto	facto	X
arjefm-1245	110	5	research	research	NOUN
arjefm-1245	110	6	design	design	NOUN
arjefm-1245	110	7	studies	study	NOUN
arjefm-1245	110	8	facts	fact	NOUN
arjefm-1245	110	9	that	that	PRON
arjefm-1245	110	10	have	have	AUX
arjefm-1245	110	11	already	already	ADV
arjefm-1245	110	12	occurred	occur	VERB
arjefm-1245	110	13	and	and	CCONJ
arjefm-1245	110	14	collected	collect	VERB
arjefm-1245	110	15	but	but	CCONJ
arjefm-1245	110	16	not	not	PART
arjefm-1245	110	17	necessarily	necessarily	ADV
arjefm-1245	110	18	amassed	amass	VERB
arjefm-1245	110	19	for	for	ADP
arjefm-1245	110	20	research	research	NOUN
arjefm-1245	110	21	purposes	purpose	NOUN
arjefm-1245	110	22	.	.	PUNCT
arjefm-1245	111	1	the	the	DET
arjefm-1245	111	2	population	population	NOUN
arjefm-1245	111	3	of	of	ADP
arjefm-1245	111	4	the	the	DET
arjefm-1245	111	5	study	study	NOUN
arjefm-1245	111	6	are	be	AUX
arjefm-1245	111	7	the	the	DET
arjefm-1245	111	8	banks	bank	NOUN
arjefm-1245	111	9	whose	whose	DET
arjefm-1245	111	10	shares	share	NOUN
arjefm-1245	111	11	are	be	AUX
arjefm-1245	111	12	listed	list	VERB
arjefm-1245	111	13	in	in	ADP
arjefm-1245	111	14	the	the	DET
arjefm-1245	111	15	nigerian	nigerian	ADJ
arjefm-1245	111	16	exchange	exchange	NOUN
arjefm-1245	111	17	group	group	NOUN
arjefm-1245	111	18	as	as	ADP
arjefm-1245	111	19	of	of	ADP
arjefm-1245	111	20	2025	2025	NUM
arjefm-1245	111	21	.	.	PUNCT
arjefm-1245	112	1	they	they	PRON
arjefm-1245	112	2	consist	consist	VERB
arjefm-1245	112	3	namely	namely	ADV
arjefm-1245	112	4	,	,	PUNCT
arjefm-1245	112	5	first	first	PROPN
arjefm-1245	112	6	holdco	holdco	PROPN
arjefm-1245	112	7	plc	plc	PROPN
arjefm-1245	112	8	,	,	PUNCT
arjefm-1245	112	9	eco	eco	PROPN
arjefm-1245	112	10	bank	bank	PROPN
arjefm-1245	112	11	transnational	transnational	PROPN
arjefm-1245	112	12	incorporated	incorporate	VERB
arjefm-1245	112	13	,	,	PUNCT
arjefm-1245	112	14	united	united	PROPN
arjefm-1245	112	15	bank	bank	PROPN
arjefm-1245	112	16	for	for	ADP
arjefm-1245	112	17	africa	africa	PROPN
arjefm-1245	112	18	plc	plc	PROPN
arjefm-1245	112	19	,	,	PUNCT
arjefm-1245	112	20	fidelity	fidelity	PROPN
arjefm-1245	112	21	bank	bank	PROPN
arjefm-1245	112	22	plc	plc	PROPN
arjefm-1245	112	23	,	,	PUNCT
arjefm-1245	112	24	union	union	PROPN
arjefm-1245	112	25	bank	bank	PROPN
arjefm-1245	112	26	plc	plc	PROPN
arjefm-1245	112	27	,	,	PUNCT
arjefm-1245	112	28	stanbic	stanbic	ADJ
arjefm-1245	112	29	ibtc	ibtc	PROPN
arjefm-1245	112	30	holdings	holdings	PROPN
arjefm-1245	112	31	plc	plc	PROPN
arjefm-1245	112	32	,	,	PUNCT
arjefm-1245	112	33	access	access	NOUN
arjefm-1245	112	34	holding	holding	PROPN
arjefm-1245	112	35	plc	plc	PROPN
arjefm-1245	112	36	,	,	PUNCT
arjefm-1245	112	37	zenith	zenith	PROPN
arjefm-1245	112	38	bank	bank	PROPN
arjefm-1245	112	39	plc	plc	PROPN
arjefm-1245	112	40	,	,	PUNCT
arjefm-1245	112	41	fcmb	fcmb	PROPN
arjefm-1245	112	42	group	group	PROPN
arjefm-1245	112	43	plc	plc	PROPN
arjefm-1245	112	44	,	,	PUNCT
arjefm-1245	112	45	guaranty	guaranty	NOUN
arjefm-1245	112	46	trust	trust	NOUN
arjefm-1245	112	47	holding	hold	VERB
arjefm-1245	112	48	company	company	PROPN
arjefm-1245	112	49	plc	plc	PROPN
arjefm-1245	112	50	,	,	PUNCT
arjefm-1245	112	51	wema	wema	PROPN
arjefm-1245	112	52	bank	bank	PROPN
arjefm-1245	112	53	plc	plc	PROPN
arjefm-1245	112	54	,	,	PUNCT
arjefm-1245	112	55	unity	unity	PROPN
arjefm-1245	112	56	bank	bank	PROPN
arjefm-1245	112	57	plc	plc	PROPN
arjefm-1245	112	58	,	,	PUNCT
arjefm-1245	112	59	sterling	sterling	PROPN
arjefm-1245	112	60	bank	bank	PROPN
arjefm-1245	112	61	plc	plc	PROPN
arjefm-1245	112	62	,	,	PUNCT
arjefm-1245	112	63	and	and	CCONJ
arjefm-1245	112	64	jaiz	jaiz	PROPN
arjefm-1245	112	65	bank	bank	PROPN
arjefm-1245	112	66	plc	plc	PROPN
arjefm-1245	112	67	.	.	PUNCT
arjefm-1245	113	1	the	the	DET
arjefm-1245	113	2	researcher	researcher	NOUN
arjefm-1245	113	3	employed	employ	VERB
arjefm-1245	113	4	convenient	convenient	ADJ
arjefm-1245	113	5	sampling	sampling	NOUN
arjefm-1245	113	6	technique	technique	NOUN
arjefm-1245	113	7	to	to	PART
arjefm-1245	113	8	select	select	VERB
arjefm-1245	113	9	ten	ten	NUM
arjefm-1245	113	10	(	(	PUNCT
arjefm-1245	113	11	6	6	NUM
arjefm-1245	113	12	)	)	PUNCT
arjefm-1245	113	13	quoted	quote	VERB
arjefm-1245	113	14	banks	bank	NOUN
arjefm-1245	113	15	on	on	ADP
arjefm-1245	113	16	the	the	DET
arjefm-1245	113	17	nigerian	nigerian	ADJ
arjefm-1245	113	18	exchange	exchange	NOUN
arjefm-1245	113	19	group	group	NOUN
arjefm-1245	113	20	that	that	PRON
arjefm-1245	113	21	met	meet	VERB
arjefm-1245	113	22	the	the	DET
arjefm-1245	113	23	post	post	NOUN
arjefm-1245	113	24	consolidation	consolidation	NOUN
arjefm-1245	113	25	requirements	requirement	NOUN
arjefm-1245	113	26	of	of	ADP
arjefm-1245	113	27	cbn	cbn	PROPN
arjefm-1245	113	28	as	as	ADP
arjefm-1245	113	29	of	of	ADP
arjefm-1245	113	30	may	may	PROPN
arjefm-1245	113	31	2025	2025	NUM
arjefm-1245	113	32	.	.	PUNCT
arjefm-1245	114	1	convenient	convenient	ADJ
arjefm-1245	114	2	sampling	sampling	NOUN
arjefm-1245	114	3	technique	technique	NOUN
arjefm-1245	114	4	is	be	AUX
arjefm-1245	114	5	adopted	adopt	VERB
arjefm-1245	114	6	where	where	SCONJ
arjefm-1245	114	7	the	the	DET
arjefm-1245	114	8	population	population	NOUN
arjefm-1245	114	9	of	of	ADP
arjefm-1245	114	10	the	the	DET
arjefm-1245	114	11	study	study	NOUN
arjefm-1245	114	12	is	be	AUX
arjefm-1245	114	13	large	large	ADJ
arjefm-1245	114	14	as	as	SCONJ
arjefm-1245	114	15	it	it	PRON
arjefm-1245	114	16	is	be	AUX
arjefm-1245	114	17	the	the	DET
arjefm-1245	114	18	case	case	NOUN
arjefm-1245	114	19	in	in	ADP
arjefm-1245	114	20	this	this	DET
arjefm-1245	114	21	study	study	NOUN
arjefm-1245	114	22	.	.	PUNCT
arjefm-1245	115	1	for	for	ADP
arjefm-1245	115	2	the	the	DET
arjefm-1245	115	3	purpose	purpose	NOUN
arjefm-1245	115	4	of	of	ADP
arjefm-1245	115	5	this	this	DET
arjefm-1245	115	6	study	study	NOUN
arjefm-1245	115	7	,	,	PUNCT
arjefm-1245	115	8	secondary	secondary	ADJ
arjefm-1245	115	9	data	datum	NOUN
arjefm-1245	115	10	were	be	AUX
arjefm-1245	115	11	collected	collect	VERB
arjefm-1245	115	12	from	from	ADP
arjefm-1245	115	13	publications	publication	NOUN
arjefm-1245	115	14	of	of	ADP
arjefm-1245	115	15	nigerian	nigerian	ADJ
arjefm-1245	115	16	exchange	exchange	NOUN
arjefm-1245	115	17	group	group	NOUN
arjefm-1245	115	18	fact	fact	NOUN
arjefm-1245	115	19	books	book	NOUN
arjefm-1245	115	20	and	and	CCONJ
arjefm-1245	115	21	audited	audit	VERB
arjefm-1245	115	22	financial	financial	ADJ
arjefm-1245	115	23	statements	statement	NOUN
arjefm-1245	115	24	of	of	ADP
arjefm-1245	115	25	the	the	DET
arjefm-1245	115	26	quoted	quote	VERB
arjefm-1245	115	27	banks	bank	NOUN
arjefm-1245	115	28	.	.	PUNCT
arjefm-1245	116	1	the	the	DET
arjefm-1245	116	2	data	datum	NOUN
arjefm-1245	116	3	obtained	obtain	VERB
arjefm-1245	116	4	were	be	AUX
arjefm-1245	116	5	used	use	VERB
arjefm-1245	116	6	to	to	PART
arjefm-1245	116	7	analyse	analyse	VERB
arjefm-1245	116	8	the	the	DET
arjefm-1245	116	9	variables	variable	NOUN
arjefm-1245	116	10	.	.	PUNCT
arjefm-1245	117	1	reliability	reliability	NOUN
arjefm-1245	117	2	of	of	ADP
arjefm-1245	117	3	the	the	DET
arjefm-1245	117	4	instrument	instrument	NOUN
arjefm-1245	117	5	the	the	DET
arjefm-1245	117	6	reliability	reliability	NOUN
arjefm-1245	117	7	of	of	ADP
arjefm-1245	117	8	a	a	DET
arjefm-1245	117	9	research	research	NOUN
arjefm-1245	117	10	instrument	instrument	NOUN
arjefm-1245	117	11	concerns	concern	NOUN
arjefm-1245	117	12	the	the	DET
arjefm-1245	117	13	extent	extent	NOUN
arjefm-1245	117	14	to	to	PART
arjefm-1245	117	15	which	which	PRON
arjefm-1245	117	16	the	the	DET
arjefm-1245	117	17	instrument	instrument	NOUN
arjefm-1245	117	18	yields	yield	VERB
arjefm-1245	117	19	the	the	DET
arjefm-1245	117	20	same	same	ADJ
arjefm-1245	117	21	results	result	NOUN
arjefm-1245	117	22	on	on	ADP
arjefm-1245	117	23	repeated	repeat	VERB
arjefm-1245	117	24	trials	trial	NOUN
arjefm-1245	117	25	.	.	PUNCT
arjefm-1245	118	1	although	although	SCONJ
arjefm-1245	118	2	unreliability	unreliability	NOUN
arjefm-1245	118	3	is	be	AUX
arjefm-1245	118	4	always	always	ADV
arjefm-1245	118	5	present	present	ADJ
arjefm-1245	118	6	to	to	ADP
arjefm-1245	118	7	a	a	DET
arjefm-1245	118	8	certain	certain	ADJ
arjefm-1245	118	9	extent	extent	NOUN
arjefm-1245	118	10	,	,	PUNCT
arjefm-1245	118	11	there	there	PRON
arjefm-1245	118	12	exists	exist	VERB
arjefm-1245	118	13	a	a	DET
arjefm-1245	118	14	good	good	ADJ
arjefm-1245	118	15	deal	deal	NOUN
arjefm-1245	118	16	of	of	ADP
arjefm-1245	118	17	consistency	consistency	NOUN
arjefm-1245	118	18	in	in	ADP
arjefm-1245	118	19	the	the	DET
arjefm-1245	118	20	results	result	NOUN
arjefm-1245	118	21	of	of	ADP
arjefm-1245	118	22	a	a	DET
arjefm-1245	118	23	quality	quality	NOUN
arjefm-1245	118	24	instrument	instrument	NOUN
arjefm-1245	118	25	gathered	gather	VERB
arjefm-1245	118	26	at	at	ADP
arjefm-1245	118	27	different	different	ADJ
arjefm-1245	118	28	times	time	NOUN
arjefm-1245	118	29	.	.	PUNCT
arjefm-1245	119	1	reliability	reliability	NOUN
arjefm-1245	119	2	of	of	ADP
arjefm-1245	119	3	research	research	NOUN
arjefm-1245	119	4	instrument	instrument	NOUN
arjefm-1245	119	5	is	be	AUX
arjefm-1245	119	6	the	the	DET
arjefm-1245	119	7	measure	measure	NOUN
arjefm-1245	119	8	of	of	ADP
arjefm-1245	119	9	the	the	DET
arjefm-1245	119	10	dependability	dependability	NOUN
arjefm-1245	119	11	and	and	CCONJ
arjefm-1245	119	12	the	the	DET
arjefm-1245	119	13	internal	internal	ADJ
arjefm-1245	119	14	consistency	consistency	NOUN
arjefm-1245	119	15	of	of	ADP
arjefm-1245	119	16	the	the	DET
arjefm-1245	119	17	items	item	NOUN
arjefm-1245	119	18	of	of	ADP
arjefm-1245	119	19	the	the	DET
arjefm-1245	119	20	instrument	instrument	NOUN
arjefm-1245	119	21	of	of	ADP
arjefm-1245	119	22	data	datum	NOUN
arjefm-1245	119	23	collection	collection	NOUN
arjefm-1245	119	24	.	.	PUNCT
arjefm-1245	120	1	in	in	ADP
arjefm-1245	120	2	this	this	DET
arjefm-1245	120	3	research	research	NOUN
arjefm-1245	120	4	work	work	NOUN
arjefm-1245	120	5	,	,	PUNCT
arjefm-1245	120	6	the	the	DET
arjefm-1245	120	7	researcher	researcher	NOUN
arjefm-1245	120	8	adopts	adopt	VERB
arjefm-1245	120	9	cronbach	cronbach	PROPN
arjefm-1245	120	10	’s	’s	PART
arjefm-1245	120	11	alpha	alpha	ADJ
arjefm-1245	120	12	statistical	statistical	ADJ
arjefm-1245	120	13	test	test	NOUN
arjefm-1245	120	14	as	as	SCONJ
arjefm-1245	120	15	it	it	PRON
arjefm-1245	120	16	is	be	AUX
arjefm-1245	120	17	the	the	DET
arjefm-1245	120	18	most	most	ADV
arjefm-1245	120	19	popular	popular	ADJ
arjefm-1245	120	20	internal	internal	ADJ
arjefm-1245	120	21	consistency	consistency	NOUN
arjefm-1245	120	22	reliability	reliability	NOUN
arjefm-1245	120	23	estimate	estimate	NOUN
arjefm-1245	120	24	.	.	PUNCT
arjefm-1245	121	1	the	the	DET
arjefm-1245	121	2	pilot	pilot	NOUN
arjefm-1245	121	3	test	test	NOUN
arjefm-1245	121	4	conducted	conduct	VERB
arjefm-1245	121	5	using	use	VERB
arjefm-1245	121	6	40	40	NUM
arjefm-1245	121	7	questionnaires	questionnaire	NOUN
arjefm-1245	121	8	with	with	ADP
arjefm-1245	121	9	cronbach	cronbach	PROPN
arjefm-1245	121	10	’s	’s	PART
arjefm-1245	121	11	alpha	alpha	ADJ
arjefm-1245	121	12	statistical	statistical	ADJ
arjefm-1245	121	13	test	test	NOUN
arjefm-1245	121	14	of	of	ADP
arjefm-1245	121	15	0.783	0.783	NUM
arjefm-1245	121	16	obtained	obtain	VERB
arjefm-1245	121	17	(	(	PUNCT
arjefm-1245	121	18	this	this	PRON
arjefm-1245	121	19	exceeds	exceed	VERB
arjefm-1245	121	20	the	the	DET
arjefm-1245	121	21	standard	standard	NOUN
arjefm-1245	121	22	of	of	ADP
arjefm-1245	121	23	0.70	0.70	NUM
arjefm-1245	121	24	)	)	PUNCT
arjefm-1245	121	25	therefore	therefore	ADV
arjefm-1245	121	26	was	be	AUX
arjefm-1245	121	27	appropriate	appropriate	ADJ
arjefm-1245	121	28	in	in	ADP
arjefm-1245	121	29	achieving	achieve	VERB
arjefm-1245	121	30	the	the	DET
arjefm-1245	121	31	research	research	NOUN
arjefm-1245	121	32	objectives	objective	NOUN
arjefm-1245	121	33	.	.	PUNCT
arjefm-1245	122	1	method	method	NOUN
arjefm-1245	122	2	of	of	ADP
arjefm-1245	122	3	data	datum	NOUN
arjefm-1245	122	4	analysis	analysis	NOUN
arjefm-1245	122	5	american	american	PROPN
arjefm-1245	122	6	research	research	PROPN
arjefm-1245	122	7	journal	journal	PROPN
arjefm-1245	122	8	of	of	ADP
arjefm-1245	122	9	economics	economic	NOUN
arjefm-1245	122	10	,	,	PUNCT
arjefm-1245	122	11	finance	finance	NOUN
arjefm-1245	122	12	and	and	CCONJ
arjefm-1245	122	13	management	management	NOUN
arjefm-1245	122	14	volume	volume	NOUN
arjefm-1245	122	15	13	13	NUM
arjefm-1245	122	16	issue	issue	NOUN
arjefm-1245	122	17	3	3	NUM
arjefm-1245	122	18	,	,	PUNCT
arjefm-1245	122	19	july	july	PROPN
arjefm-1245	122	20	-	-	PUNCT
arjefm-1245	122	21	september	september	PROPN
arjefm-1245	122	22	2025	2025	NUM
arjefm-1245	122	23	issn	issn	NOUN
arjefm-1245	122	24	:	:	PUNCT
arjefm-1245	122	25	2836	2836	NUM
arjefm-1245	122	26	-	-	SYM
arjefm-1245	122	27	9416	9416	NUM
arjefm-1245	122	28	impact	impact	NOUN
arjefm-1245	122	29	factor	factor	NOUN
arjefm-1245	122	30	:	:	PUNCT
arjefm-1245	122	31	6.41	6.41	NUM
arjefm-1245	122	32	journal	journal	NOUN
arjefm-1245	122	33	homepage	homepage	NOUN
arjefm-1245	122	34	:	:	PUNCT
arjefm-1245	122	35	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1245	122	36	email	email	NOUN
arjefm-1245	122	37	:	:	PUNCT
arjefm-1245	122	38	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1245	122	39	official	official	ADJ
arjefm-1245	122	40	journal	journal	PROPN
arjefm-1245	122	41	of	of	ADP
arjefm-1245	122	42	america	america	PROPN
arjefm-1245	122	43	serial	serial	PROPN
arjefm-1245	122	44	publication	publication	NOUN
arjefm-1245	122	45	american	american	PROPN
arjefm-1245	122	46	research	research	PROPN
arjefm-1245	122	47	journal	journal	PROPN
arjefm-1245	122	48	of	of	ADP
arjefm-1245	122	49	economics	economic	NOUN
arjefm-1245	122	50	,	,	PUNCT
arjefm-1245	122	51	finance	finance	NOUN
arjefm-1245	122	52	and	and	CCONJ
arjefm-1245	122	53	management	management	NOUN
arjefm-1245	122	54	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1245	122	55	,	,	PUNCT
arjefm-1245	122	56	email	email	NOUN
arjefm-1245	122	57	:	:	PUNCT
arjefm-1245	122	58	contact@americaserial.com	contact@americaserial.com	X
arjefm-1245	122	59	123	123	NUM
arjefm-1245	123	1	|	|	ADV
arjefm-1245	123	2	p	p	X
arjefm-1245	123	3	a	a	DET
arjefm-1245	123	4	g	g	NOUN
arjefm-1245	123	5	e	e	NOUN
arjefm-1245	123	6	in	in	ADP
arjefm-1245	123	7	this	this	DET
arjefm-1245	123	8	study	study	NOUN
arjefm-1245	123	9	,	,	PUNCT
arjefm-1245	123	10	the	the	DET
arjefm-1245	123	11	data	datum	NOUN
arjefm-1245	123	12	analysis	analysis	NOUN
arjefm-1245	123	13	method	method	NOUN
arjefm-1245	123	14	employed	employ	VERB
arjefm-1245	123	15	is	be	AUX
arjefm-1245	123	16	panel	panel	NOUN
arjefm-1245	123	17	data	datum	NOUN
arjefm-1245	123	18	multiple	multiple	ADJ
arjefm-1245	123	19	linear	linear	ADJ
arjefm-1245	123	20	regression	regression	NOUN
arjefm-1245	123	21	using	use	VERB
arjefm-1245	123	22	"	"	PUNCT
arjefm-1245	123	23	ordinary	ordinary	ADJ
arjefm-1245	123	24	least	least	ADV
arjefm-1245	123	25	square	square	ADJ
arjefm-1245	123	26	(	(	PUNCT
arjefm-1245	123	27	ols	ol	NOUN
arjefm-1245	123	28	)	)	PUNCT
arjefm-1245	123	29	method	method	NOUN
arjefm-1245	123	30	"	"	PUNCT
arjefm-1245	123	31	.	.	PUNCT
arjefm-1245	124	1	multivariate	multivariate	NOUN
arjefm-1245	124	2	analysis	analysis	NOUN
arjefm-1245	124	3	technique	technique	NOUN
arjefm-1245	124	4	is	be	AUX
arjefm-1245	124	5	an	an	DET
arjefm-1245	124	6	inferential	inferential	ADJ
arjefm-1245	124	7	method	method	NOUN
arjefm-1245	124	8	for	for	ADP
arjefm-1245	124	9	analysing	analyse	VERB
arjefm-1245	124	10	relationship	relationship	NOUN
arjefm-1245	124	11	between	between	ADP
arjefm-1245	124	12	many	many	ADJ
arjefm-1245	124	13	variables	variable	NOUN
arjefm-1245	124	14	.	.	PUNCT
arjefm-1245	125	1	model	model	NOUN
arjefm-1245	125	2	specification	specification	PROPN
arjefm-1245	125	3	fa	fa	PROPN
arjefm-1245	125	4	=	=	NOUN
arjefm-1245	125	5	f	f	X
arjefm-1245	125	6	(	(	PUNCT
arjefm-1245	125	7	ls	ls	PROPN
arjefm-1245	125	8	,	,	PUNCT
arjefm-1245	125	9	vr	vr	NOUN
arjefm-1245	125	10	)	)	PUNCT
arjefm-1245	125	11	;	;	PUNCT
arjefm-1245	125	12	model	model	NOUN
arjefm-1245	125	13	i	i	PRON
arjefm-1245	125	14	:	:	PUNCT
arjefm-1245	125	15	forensic	forensic	ADJ
arjefm-1245	125	16	accounting	accounting	NOUN
arjefm-1245	125	17	and	and	CCONJ
arjefm-1245	125	18	value	value	NOUN
arjefm-1245	125	19	relevance	relevance	NOUN
arjefm-1245	125	20	.	.	PUNCT
arjefm-1245	126	1	the	the	DET
arjefm-1245	126	2	study	study	NOUN
arjefm-1245	126	3	adopts	adopt	VERB
arjefm-1245	126	4	the	the	DET
arjefm-1245	126	5	panel	panel	NOUN
arjefm-1245	126	6	data	datum	NOUN
arjefm-1245	126	7	method	method	NOUN
arjefm-1245	126	8	of	of	ADP
arjefm-1245	126	9	data	datum	NOUN
arjefm-1245	126	10	analyses	analysis	NOUN
arjefm-1245	126	11	which	which	PRON
arjefm-1245	126	12	involve	involve	VERB
arjefm-1245	126	13	the	the	DET
arjefm-1245	126	14	pool	pool	NOUN
arjefm-1245	126	15	effect	effect	NOUN
arjefm-1245	126	16	,	,	PUNCT
arjefm-1245	126	17	fixed	fixed	ADJ
arjefm-1245	126	18	effect	effect	NOUN
arjefm-1245	126	19	,	,	PUNCT
arjefm-1245	126	20	the	the	DET
arjefm-1245	126	21	random	random	ADJ
arjefm-1245	126	22	effect	effect	NOUN
arjefm-1245	126	23	and	and	CCONJ
arjefm-1245	126	24	the	the	DET
arjefm-1245	126	25	hausman	hausman	ADJ
arjefm-1245	126	26	test	test	NOUN
arjefm-1245	126	27	.	.	PUNCT
arjefm-1245	127	1	pooled	pool	VERB
arjefm-1245	127	2	effect	effect	NOUN
arjefm-1245	127	3	model	model	NOUN
arjefm-1245	127	4	the	the	DET
arjefm-1245	127	5	functional	functional	ADJ
arjefm-1245	127	6	relationship	relationship	NOUN
arjefm-1245	127	7	is	be	AUX
arjefm-1245	127	8	expressed	express	VERB
arjefm-1245	127	9	as	as	SCONJ
arjefm-1245	127	10	vr	vr	PROPN
arjefm-1245	127	11	=	=	PROPN
arjefm-1245	127	12	f	f	X
arjefm-1245	127	13	(	(	PUNCT
arjefm-1245	127	14	ls	ls	PROPN
arjefm-1245	127	15	,	,	PUNCT
arjefm-1245	127	16	)	)	PUNCT
arjefm-1245	127	17	equation	equation	NOUN
arjefm-1245	127	18	can	can	AUX
arjefm-1245	127	19	be	be	AUX
arjefm-1245	127	20	expressed	express	VERB
arjefm-1245	127	21	in	in	ADP
arjefm-1245	127	22	a	a	DET
arjefm-1245	127	23	linear	linear	ADJ
arjefm-1245	127	24	form	form	NOUN
arjefm-1245	127	25	or	or	CCONJ
arjefm-1245	127	26	mathematically	mathematically	ADV
arjefm-1245	127	27	as	as	SCONJ
arjefm-1245	127	28	vr	vr	NOUN
arjefm-1245	127	29	=	=	PRON
arjefm-1245	127	30	β。+β	β。+β	NOUN
arjefm-1245	127	31	,	,	PUNCT
arjefm-1245	127	32	ls	l	VERB
arjefm-1245	127	33	by	by	ADP
arjefm-1245	127	34	turning	turn	VERB
arjefm-1245	127	35	equation	equation	NOUN
arjefm-1245	127	36	(	(	PUNCT
arjefm-1245	127	37	v	v	NOUN
arjefm-1245	127	38	)	)	PUNCT
arjefm-1245	127	39	into	into	ADP
arjefm-1245	127	40	econometric	econometric	ADJ
arjefm-1245	127	41	model	model	NOUN
arjefm-1245	127	42	,	,	PUNCT
arjefm-1245	127	43	to	to	PART
arjefm-1245	127	44	include	include	VERB
arjefm-1245	127	45	random	random	ADJ
arjefm-1245	127	46	term	term	NOUN
arjefm-1245	127	47	,	,	PUNCT
arjefm-1245	127	48	is	be	AUX
arjefm-1245	127	49	expressed	express	VERB
arjefm-1245	127	50	as	as	ADP
arjefm-1245	127	51	vrit	vrit	NOUN
arjefm-1245	127	52	=	=	PUNCT
arjefm-1245	127	53	βo+βils+u	βo+βils+u	NOUN
arjefm-1245	127	54	.	.	PUNCT
arjefm-1245	128	1	fixed	fix	VERB
arjefm-1245	128	2	effects	effect	NOUN
arjefm-1245	128	3	the	the	DET
arjefm-1245	128	4	fixed	fix	VERB
arjefm-1245	128	5	effects	effect	NOUN
arjefm-1245	128	6	focus	focus	VERB
arjefm-1245	128	7	on	on	ADP
arjefm-1245	128	8	whether	whether	SCONJ
arjefm-1245	128	9	there	there	PRON
arjefm-1245	128	10	are	be	VERB
arjefm-1245	128	11	differences	difference	NOUN
arjefm-1245	128	12	by	by	ADP
arjefm-1245	128	13	using	use	VERB
arjefm-1245	128	14	a	a	DET
arjefm-1245	128	15	fixed	fix	VERB
arjefm-1245	128	16	intercept	intercept	NOUN
arjefm-1245	128	17	for	for	ADP
arjefm-1245	128	18	each	each	PRON
arjefm-1245	128	19	of	of	ADP
arjefm-1245	128	20	the	the	DET
arjefm-1245	128	21	different	different	ADJ
arjefm-1245	128	22	cross	cross	ADJ
arjefm-1245	128	23	-	-	ADJ
arjefm-1245	128	24	sectional	sectional	ADJ
arjefm-1245	128	25	structures	structure	NOUN
arjefm-1245	128	26	.	.	PUNCT
arjefm-1245	129	1	data	datum	NOUN
arjefm-1245	129	2	analysis	analysis	NOUN
arjefm-1245	129	3	the	the	DET
arjefm-1245	129	4	study	study	NOUN
arjefm-1245	129	5	adopts	adopt	VERB
arjefm-1245	129	6	the	the	DET
arjefm-1245	129	7	panel	panel	NOUN
arjefm-1245	129	8	data	datum	NOUN
arjefm-1245	129	9	method	method	NOUN
arjefm-1245	129	10	of	of	ADP
arjefm-1245	129	11	data	datum	NOUN
arjefm-1245	129	12	analyses	analysis	NOUN
arjefm-1245	129	13	which	which	PRON
arjefm-1245	129	14	involve	involve	VERB
arjefm-1245	129	15	the	the	DET
arjefm-1245	129	16	pool	pool	NOUN
arjefm-1245	129	17	effect	effect	NOUN
arjefm-1245	129	18	,	,	PUNCT
arjefm-1245	129	19	fixed	fixed	ADJ
arjefm-1245	129	20	effect	effect	NOUN
arjefm-1245	129	21	,	,	PUNCT
arjefm-1245	129	22	the	the	DET
arjefm-1245	129	23	random	random	ADJ
arjefm-1245	129	24	effect	effect	NOUN
arjefm-1245	129	25	and	and	CCONJ
arjefm-1245	129	26	the	the	DET
arjefm-1245	129	27	hausman	hausman	ADJ
arjefm-1245	129	28	test	test	NOUN
arjefm-1245	129	29	.	.	PUNCT
arjefm-1245	130	1	pooled	pool	VERB
arjefm-1245	130	2	effect	effect	NOUN
arjefm-1245	130	3	model	model	NOUN
arjefm-1245	130	4	the	the	DET
arjefm-1245	130	5	functional	functional	ADJ
arjefm-1245	130	6	relationship	relationship	NOUN
arjefm-1245	130	7	is	be	AUX
arjefm-1245	130	8	expressed	express	VERB
arjefm-1245	130	9	as	as	ADP
arjefm-1245	130	10	vr	vr	PROPN
arjefm-1245	130	11	=	=	PROPN
arjefm-1245	130	12	f	f	X
arjefm-1245	130	13	(	(	PUNCT
arjefm-1245	130	14	ls	ls	PROPN
arjefm-1245	130	15	,	,	PUNCT
arjefm-1245	130	16	)	)	PUNCT
arjefm-1245	130	17	equation	equation	NOUN
arjefm-1245	130	18	(	(	PUNCT
arjefm-1245	130	19	iv	iv	X
arjefm-1245	130	20	)	)	PUNCT
arjefm-1245	130	21	can	can	AUX
arjefm-1245	130	22	be	be	AUX
arjefm-1245	130	23	expressed	express	VERB
arjefm-1245	130	24	in	in	ADP
arjefm-1245	130	25	a	a	DET
arjefm-1245	130	26	linear	linear	ADJ
arjefm-1245	130	27	form	form	NOUN
arjefm-1245	130	28	or	or	CCONJ
arjefm-1245	130	29	mathematically	mathematically	ADV
arjefm-1245	130	30	as	as	ADP
arjefm-1245	130	31	by	by	ADP
arjefm-1245	130	32	turning	turn	VERB
arjefm-1245	130	33	equation	equation	NOUN
arjefm-1245	130	34	(	(	PUNCT
arjefm-1245	130	35	v	v	NOUN
arjefm-1245	130	36	)	)	PUNCT
arjefm-1245	130	37	into	into	ADP
arjefm-1245	130	38	econometric	econometric	ADJ
arjefm-1245	130	39	model	model	NOUN
arjefm-1245	130	40	,	,	PUNCT
arjefm-1245	130	41	to	to	PART
arjefm-1245	130	42	include	include	VERB
arjefm-1245	130	43	random	random	ADJ
arjefm-1245	130	44	term	term	NOUN
arjefm-1245	130	45	,	,	PUNCT
arjefm-1245	130	46	is	be	AUX
arjefm-1245	130	47	expressed	express	VERB
arjefm-1245	130	48	as	as	ADP
arjefm-1245	130	49	fixed	fix	VERB
arjefm-1245	130	50	effects	effect	NOUN
arjefm-1245	130	51	the	the	DET
arjefm-1245	130	52	fixed	fix	VERB
arjefm-1245	130	53	effects	effect	NOUN
arjefm-1245	130	54	focus	focus	VERB
arjefm-1245	130	55	on	on	ADP
arjefm-1245	130	56	whether	whether	SCONJ
arjefm-1245	130	57	there	there	PRON
arjefm-1245	130	58	are	be	VERB
arjefm-1245	130	59	differences	difference	NOUN
arjefm-1245	130	60	by	by	ADP
arjefm-1245	130	61	using	use	VERB
arjefm-1245	130	62	a	a	DET
arjefm-1245	130	63	fixed	fix	VERB
arjefm-1245	130	64	intercept	intercept	NOUN
arjefm-1245	130	65	for	for	ADP
arjefm-1245	130	66	each	each	PRON
arjefm-1245	130	67	of	of	ADP
arjefm-1245	130	68	the	the	DET
arjefm-1245	130	69	different	different	ADJ
arjefm-1245	130	70	cross	cross	ADJ
arjefm-1245	130	71	-	-	ADJ
arjefm-1245	130	72	sectional	sectional	ADJ
arjefm-1245	130	73	structures	structure	NOUN
arjefm-1245	130	74	.	.	PUNCT
arjefm-1245	131	1	if	if	SCONJ
arjefm-1245	131	2	we	we	PRON
arjefm-1245	131	3	assume	assume	VERB
arjefm-1245	131	4	that	that	SCONJ
arjefm-1245	131	5	the	the	DET
arjefm-1245	131	6	dummy	dummy	ADJ
arjefm-1245	131	7	variable	variable	NOUN
arjefm-1245	131	8	for	for	ADP
arjefm-1245	131	9	a	a	DET
arjefm-1245	131	10	conglomerate	conglomerate	NOUN
arjefm-1245	131	11	company	company	NOUN
arjefm-1245	131	12	is	be	AUX
arjefm-1245	131	13	1	1	NUM
arjefm-1245	131	14	or	or	CCONJ
arjefm-1245	131	15	0	0	NUM
arjefm-1245	131	16	,	,	PUNCT
arjefm-1245	131	17	then	then	ADV
arjefm-1245	131	18	which	which	PRON
arjefm-1245	131	19	is	be	AUX
arjefm-1245	131	20	the	the	DET
arjefm-1245	131	21	dummy	dummy	ADJ
arjefm-1245	131	22	variable	variable	NOUN
arjefm-1245	131	23	for	for	ADP
arjefm-1245	131	24	firm	firm	NOUN
arjefm-1245	131	25	,	,	PUNCT
arjefm-1245	131	26	can	can	AUX
arjefm-1245	131	27	be	be	AUX
arjefm-1245	131	28	expressed	express	VERB
arjefm-1245	131	29	as	as	ADP
arjefm-1245	131	30	:	:	PUNCT
arjefm-1245	131	31	the	the	DET
arjefm-1245	131	32	regression	regression	NOUN
arjefm-1245	131	33	of	of	ADP
arjefm-1245	131	34	total	total	ADJ
arjefm-1245	131	35	samples	sample	NOUN
arjefm-1245	131	36	can	can	AUX
arjefm-1245	131	37	be	be	AUX
arjefm-1245	131	38	expressed	express	VERB
arjefm-1245	131	39	as	as	ADP
arjefm-1245	131	40	:	:	PUNCT
arjefm-1245	131	41	american	american	ADJ
arjefm-1245	131	42	research	research	PROPN
arjefm-1245	131	43	journal	journal	PROPN
arjefm-1245	131	44	of	of	ADP
arjefm-1245	131	45	economics	economic	NOUN
arjefm-1245	131	46	,	,	PUNCT
arjefm-1245	131	47	finance	finance	NOUN
arjefm-1245	131	48	and	and	CCONJ
arjefm-1245	131	49	management	management	NOUN
arjefm-1245	131	50	volume	volume	NOUN
arjefm-1245	131	51	13	13	NUM
arjefm-1245	131	52	issue	issue	NOUN
arjefm-1245	131	53	3	3	NUM
arjefm-1245	131	54	,	,	PUNCT
arjefm-1245	131	55	july	july	PROPN
arjefm-1245	131	56	-	-	PUNCT
arjefm-1245	131	57	september	september	PROPN
arjefm-1245	131	58	2025	2025	NUM
arjefm-1245	131	59	issn	issn	NOUN
arjefm-1245	131	60	:	:	PUNCT
arjefm-1245	131	61	2836	2836	NUM
arjefm-1245	131	62	-	-	SYM
arjefm-1245	131	63	9416	9416	NUM
arjefm-1245	131	64	impact	impact	NOUN
arjefm-1245	131	65	factor	factor	NOUN
arjefm-1245	131	66	:	:	PUNCT
arjefm-1245	131	67	6.41	6.41	NUM
arjefm-1245	131	68	journal	journal	NOUN
arjefm-1245	131	69	homepage	homepage	NOUN
arjefm-1245	131	70	:	:	PUNCT
arjefm-1245	131	71	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1245	131	72	email	email	NOUN
arjefm-1245	131	73	:	:	PUNCT
arjefm-1245	131	74	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1245	131	75	official	official	ADJ
arjefm-1245	131	76	journal	journal	PROPN
arjefm-1245	131	77	of	of	ADP
arjefm-1245	131	78	america	america	PROPN
arjefm-1245	131	79	serial	serial	PROPN
arjefm-1245	131	80	publication	publication	NOUN
arjefm-1245	131	81	american	american	PROPN
arjefm-1245	131	82	research	research	PROPN
arjefm-1245	131	83	journal	journal	PROPN
arjefm-1245	131	84	of	of	ADP
arjefm-1245	131	85	economics	economic	NOUN
arjefm-1245	131	86	,	,	PUNCT
arjefm-1245	131	87	finance	finance	NOUN
arjefm-1245	131	88	and	and	CCONJ
arjefm-1245	131	89	management	management	NOUN
arjefm-1245	131	90	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1245	131	91	,	,	PUNCT
arjefm-1245	131	92	email	email	NOUN
arjefm-1245	131	93	:	:	PUNCT
arjefm-1245	131	94	contact@americaserial.com	contact@americaserial.com	X
arjefm-1245	132	1	124	124	NUM
arjefm-1245	133	1	|	|	ADV
arjefm-1245	133	2	p	p	X
arjefm-1245	133	3	a	a	DET
arjefm-1245	133	4	g	g	NOUN
arjefm-1245	133	5	e	e	NOUN
arjefm-1245	133	6	the	the	DET
arjefm-1245	133	7	dummy	dummy	ADJ
arjefm-1245	133	8	variables	variable	NOUN
arjefm-1245	133	9	are	be	AUX
arjefm-1245	133	10	expressed	express	VERB
arjefm-1245	133	11	as	as	SCONJ
arjefm-1245	133	12	follows	follow	VERB
arjefm-1245	133	13	:	:	PUNCT
arjefm-1245	133	14	计fj	计fj	PROPN
arjefm-1245	133	15	=	=	PROPN
arjefm-1245	133	16	i	i	PROPN
arjefm-1245	133	17	,	,	PUNCT
arjefm-1245	133	18	then	then	ADV
arjefm-1245	133	19	di=1	di=1	PROPN
arjefm-1245	133	20	;	;	PUNCT
arjefm-1245	133	21	otherwise	otherwise	ADV
arjefm-1245	133	22	to	to	PART
arjefm-1245	133	23	further	far	ADV
arjefm-1245	133	24	investigate	investigate	VERB
arjefm-1245	133	25	the	the	DET
arjefm-1245	133	26	effect	effect	NOUN
arjefm-1245	133	27	of	of	ADP
arjefm-1245	133	28	forensic	forensic	ADJ
arjefm-1245	133	29	accounting	accounting	NOUN
arjefm-1245	133	30	and	and	CCONJ
arjefm-1245	133	31	quality	quality	NOUN
arjefm-1245	133	32	of	of	ADP
arjefm-1245	133	33	financial	financial	ADJ
arjefm-1245	133	34	reporting	reporting	NOUN
arjefm-1245	133	35	in	in	ADP
arjefm-1245	133	36	quoted	quote	VERB
arjefm-1245	133	37	banks	bank	NOUN
arjefm-1245	133	38	in	in	ADP
arjefm-1245	133	39	nigeria	nigeria	PROPN
arjefm-1245	133	40	,	,	PUNCT
arjefm-1245	133	41	adebayo	adebayo	PROPN
arjefm-1245	133	42	(	(	PUNCT
arjefm-1245	133	43	2012	2012	NUM
arjefm-1245	133	44	)	)	PUNCT
arjefm-1245	133	45	analyzed	analyze	VERB
arjefm-1245	133	46	whether	whether	SCONJ
arjefm-1245	133	47	the	the	DET
arjefm-1245	133	48	independent	independent	ADJ
arjefm-1245	133	49	variables	variable	NOUN
arjefm-1245	133	50	affect	affect	VERB
arjefm-1245	133	51	the	the	DET
arjefm-1245	133	52	dependent	dependent	ADJ
arjefm-1245	133	53	variable	variable	NOUN
arjefm-1245	133	54	,	,	PUNCT
arjefm-1245	133	55	this	this	PRON
arjefm-1245	133	56	regresses	regress	VERB
arjefm-1245	133	57	the	the	DET
arjefm-1245	133	58	effect	effect	NOUN
arjefm-1245	133	59	of	of	ADP
arjefm-1245	133	60	the	the	DET
arjefm-1245	133	61	independent	independent	ADJ
arjefm-1245	133	62	variables	variable	NOUN
arjefm-1245	133	63	on	on	ADP
arjefm-1245	133	64	the	the	DET
arjefm-1245	133	65	dependent	dependent	ADJ
arjefm-1245	133	66	variables	variable	NOUN
arjefm-1245	133	67	.	.	PUNCT
arjefm-1245	134	1	because	because	SCONJ
arjefm-1245	134	2	the	the	DET
arjefm-1245	134	3	fixed	fix	VERB
arjefm-1245	134	4	effects	effect	NOUN
arjefm-1245	134	5	account	account	VERB
arjefm-1245	134	6	for	for	ADP
arjefm-1245	134	7	both	both	DET
arjefm-1245	134	8	cross	cross	ADJ
arjefm-1245	134	9	-	-	ADJ
arjefm-1245	134	10	sectional	sectional	ADJ
arjefm-1245	134	11	and	and	CCONJ
arjefm-1245	134	12	time	time	NOUN
arjefm-1245	134	13	-	-	PUNCT
arjefm-1245	134	14	series	series	NOUN
arjefm-1245	134	15	data	datum	NOUN
arjefm-1245	134	16	,	,	PUNCT
arjefm-1245	134	17	the	the	DET
arjefm-1245	134	18	increased	increase	VERB
arjefm-1245	134	19	covariance	covariance	NOUN
arjefm-1245	134	20	caused	cause	VERB
arjefm-1245	134	21	by	by	ADP
arjefm-1245	134	22	individual	individual	ADJ
arjefm-1245	134	23	-	-	PUNCT
arjefm-1245	134	24	firms	firm	NOUN
arjefm-1245	134	25	’	'	PUNCT
arjefm-1245	134	26	differences	difference	NOUN
arjefm-1245	134	27	is	be	AUX
arjefm-1245	134	28	eliminated	eliminate	VERB
arjefm-1245	134	29	,	,	PUNCT
arjefm-1245	134	30	thereby	thereby	ADV
arjefm-1245	134	31	increasing	increase	VERB
arjefm-1245	134	32	estimation	estimation	NOUN
arjefm-1245	134	33	-	-	PUNCT
arjefm-1245	134	34	result	result	NOUN
arjefm-1245	134	35	efficiency	efficiency	NOUN
arjefm-1245	134	36	.	.	PUNCT
arjefm-1245	135	1	random	random	ADJ
arjefm-1245	135	2	effects	effect	NOUN
arjefm-1245	135	3	random	random	ADJ
arjefm-1245	135	4	effects	effect	NOUN
arjefm-1245	135	5	focus	focus	VERB
arjefm-1245	135	6	on	on	ADP
arjefm-1245	135	7	the	the	DET
arjefm-1245	135	8	relationship	relationship	NOUN
arjefm-1245	135	9	with	with	ADP
arjefm-1245	135	10	the	the	DET
arjefm-1245	135	11	study	study	NOUN
arjefm-1245	135	12	sample	sample	NOUN
arjefm-1245	135	13	as	as	ADP
arjefm-1245	135	14	a	a	DET
arjefm-1245	135	15	whole	whole	NOUN
arjefm-1245	135	16	;	;	PUNCT
arjefm-1245	135	17	thus	thus	ADV
arjefm-1245	135	18	,	,	PUNCT
arjefm-1245	135	19	the	the	DET
arjefm-1245	135	20	samples	sample	NOUN
arjefm-1245	135	21	are	be	AUX
arjefm-1245	135	22	randomly	randomly	ADV
arjefm-1245	135	23	selected	select	VERB
arjefm-1245	135	24	,	,	PUNCT
arjefm-1245	135	25	as	as	SCONJ
arjefm-1245	135	26	opposed	oppose	VERB
arjefm-1245	135	27	to	to	ADP
arjefm-1245	135	28	using	use	VERB
arjefm-1245	135	29	the	the	DET
arjefm-1245	135	30	entire	entire	ADJ
arjefm-1245	135	31	population	population	NOUN
arjefm-1245	135	32	.	.	PUNCT
arjefm-1245	136	1	the	the	DET
arjefm-1245	136	2	total	total	ADJ
arjefm-1245	136	3	sample	sample	NOUN
arjefm-1245	136	4	regression	regression	NOUN
arjefm-1245	136	5	(	(	PUNCT
arjefm-1245	136	6	a	a	DET
arjefm-1245	136	7	function	function	NOUN
arjefm-1245	136	8	of	of	ADP
arjefm-1245	136	9	the	the	DET
arjefm-1245	136	10	random	random	ADJ
arjefm-1245	136	11	effect	effect	NOUN
arjefm-1245	136	12	)	)	PUNCT
arjefm-1245	136	13	can	can	AUX
arjefm-1245	136	14	be	be	AUX
arjefm-1245	136	15	expressed	express	VERB
arjefm-1245	136	16	as	as	ADP
arjefm-1245	136	17	:	:	PUNCT
arjefm-1245	136	18	if	if	SCONJ
arjefm-1245	136	19	this	this	PRON
arjefm-1245	136	20	is	be	AUX
arjefm-1245	136	21	represented	represent	VERB
arjefm-1245	136	22	with	with	ADP
arjefm-1245	136	23	random	random	ADJ
arjefm-1245	136	24	variables	variable	NOUN
arjefm-1245	136	25	,	,	PUNCT
arjefm-1245	136	26	then	then	ADV
arjefm-1245	136	27	,	,	PUNCT
arjefm-1245	136	28	which	which	PRON
arjefm-1245	136	29	indicates	indicate	VERB
arjefm-1245	136	30	that	that	SCONJ
arjefm-1245	136	31	the	the	DET
arjefm-1245	136	32	difference	difference	NOUN
arjefm-1245	136	33	occurs	occur	VERB
arjefm-1245	136	34	randomly	randomly	ADV
arjefm-1245	136	35	,	,	PUNCT
arjefm-1245	136	36	and	and	CCONJ
arjefm-1245	136	37	the	the	DET
arjefm-1245	136	38	expectation	expectation	NOUN
arjefm-1245	136	39	value	value	NOUN
arjefm-1245	136	40	of	of	ADP
arjefm-1245	136	41	vr	vr	NOUN
arjefm-1245	136	42	=	=	NOUN
arjefm-1245	136	43	value	value	NOUN
arjefm-1245	136	44	relevance	relevance	NOUN
arjefm-1245	136	45	ls	ls	PROPN
arjefm-1245	136	46	=	=	NOUN
arjefm-1245	136	47	litigation	litigation	PROPN
arjefm-1245	136	48	support	support	NOUN
arjefm-1245	136	49	ut	ut	PROPN
arjefm-1245	136	50	=	=	NOUN
arjefm-1245	136	51	error	error	NOUN
arjefm-1245	136	52	term	term	NOUN
arjefm-1245	136	53	discussion	discussion	NOUN
arjefm-1245	136	54	and	and	CCONJ
arjefm-1245	136	55	results	result	VERB
arjefm-1245	136	56	presentation	presentation	NOUN
arjefm-1245	136	57	of	of	ADP
arjefm-1245	136	58	results	result	NOUN
arjefm-1245	136	59	table	table	NOUN
arjefm-1245	136	60	1	1	NUM
arjefm-1245	136	61	:	:	PUNCT
arjefm-1245	136	62	presentation	presentation	NOUN
arjefm-1245	136	63	of	of	ADP
arjefm-1245	136	64	fixed	fix	VERB
arjefm-1245	136	65	effect	effect	NOUN
arjefm-1245	136	66	model	model	NOUN
arjefm-1245	136	67	variable	variable	ADJ
arjefm-1245	136	68	coefficient	coefficient	NOUN
arjefm-1245	136	69	std	std	PROPN
arjefm-1245	136	70	.	.	NOUN
arjefm-1245	136	71	error	error	NOUN
arjefm-1245	136	72	t	t	NOUN
arjefm-1245	136	73	-	-	PUNCT
arjefm-1245	136	74	statistic	statistic	NOUN
arjefm-1245	136	75	prob	prob	NOUN
arjefm-1245	136	76	.	.	PUNCT
arjefm-1245	136	77	model	model	PROPN
arjefm-1245	136	78	1	1	NUM
arjefm-1245	136	79	:	:	PUNCT
arjefm-1245	136	80	forensic	forensic	ADJ
arjefm-1245	136	81	accounting	accounting	NOUN
arjefm-1245	136	82	and	and	CCONJ
arjefm-1245	136	83	value	value	NOUN
arjefm-1245	136	84	relevance	relevance	NOUN
arjefm-1245	136	85	ls	ls	ADP
arjefm-1245	136	86	37.58611	37.58611	NUM
arjefm-1245	136	87	35.32686	35.32686	NUM
arjefm-1245	136	88	1.063953	1.063953	NUM
arjefm-1245	136	89	0.2891	0.2891	NUM
arjefm-1245	136	90	c	c	NOUN
arjefm-1245	136	91	140.2249	140.2249	NUM
arjefm-1245	136	92	210.7427	210.7427	NUM
arjefm-1245	136	93	0.665384	0.665384	NUM
arjefm-1245	136	94	0.5068	0.5068	NUM
arjefm-1245	136	95	effects	effect	NOUN
arjefm-1245	136	96	specification	specification	NOUN
arjefm-1245	136	97	american	american	PROPN
arjefm-1245	136	98	research	research	PROPN
arjefm-1245	136	99	journal	journal	PROPN
arjefm-1245	136	100	of	of	ADP
arjefm-1245	136	101	economics	economic	NOUN
arjefm-1245	136	102	,	,	PUNCT
arjefm-1245	136	103	finance	finance	NOUN
arjefm-1245	136	104	and	and	CCONJ
arjefm-1245	136	105	management	management	NOUN
arjefm-1245	136	106	volume	volume	NOUN
arjefm-1245	136	107	13	13	NUM
arjefm-1245	136	108	issue	issue	NOUN
arjefm-1245	136	109	3	3	NUM
arjefm-1245	136	110	,	,	PUNCT
arjefm-1245	136	111	july	july	PROPN
arjefm-1245	136	112	-	-	PUNCT
arjefm-1245	136	113	september	september	PROPN
arjefm-1245	136	114	2025	2025	NUM
arjefm-1245	136	115	issn	issn	NOUN
arjefm-1245	136	116	:	:	PUNCT
arjefm-1245	136	117	2836	2836	NUM
arjefm-1245	136	118	-	-	SYM
arjefm-1245	136	119	9416	9416	NUM
arjefm-1245	136	120	impact	impact	NOUN
arjefm-1245	136	121	factor	factor	NOUN
arjefm-1245	136	122	:	:	PUNCT
arjefm-1245	136	123	6.41	6.41	NUM
arjefm-1245	136	124	journal	journal	NOUN
arjefm-1245	136	125	homepage	homepage	NOUN
arjefm-1245	136	126	:	:	PUNCT
arjefm-1245	136	127	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1245	136	128	email	email	NOUN
arjefm-1245	136	129	:	:	PUNCT
arjefm-1245	136	130	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1245	136	131	official	official	ADJ
arjefm-1245	136	132	journal	journal	PROPN
arjefm-1245	136	133	of	of	ADP
arjefm-1245	136	134	america	america	PROPN
arjefm-1245	136	135	serial	serial	PROPN
arjefm-1245	136	136	publication	publication	NOUN
arjefm-1245	136	137	american	american	PROPN
arjefm-1245	136	138	research	research	PROPN
arjefm-1245	136	139	journal	journal	PROPN
arjefm-1245	136	140	of	of	ADP
arjefm-1245	136	141	economics	economic	NOUN
arjefm-1245	136	142	,	,	PUNCT
arjefm-1245	136	143	finance	finance	NOUN
arjefm-1245	136	144	and	and	CCONJ
arjefm-1245	136	145	management	management	NOUN
arjefm-1245	136	146	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1245	136	147	,	,	PUNCT
arjefm-1245	136	148	email	email	NOUN
arjefm-1245	136	149	:	:	PUNCT
arjefm-1245	136	150	contact@americaserial.com	contact@americaserial.com	X
arjefm-1245	137	1	125	125	NUM
arjefm-1245	137	2	|	|	ADV
arjefm-1245	137	3	p	p	X
arjefm-1245	137	4	a	a	DET
arjefm-1245	137	5	g	g	NOUN
arjefm-1245	137	6	e	e	NOUN
arjefm-1245	137	7	r	r	NOUN
arjefm-1245	137	8	-	-	PUNCT
arjefm-1245	137	9	squared	square	VERB
arjefm-1245	137	10	0.616716	0.616716	NUM
arjefm-1245	137	11	mean	mean	NOUN
arjefm-1245	137	12	dependent	dependent	ADJ
arjefm-1245	137	13	var	var	NOUN
arjefm-1245	138	1	0.652200	0.652200	NUM
arjefm-1245	138	2	adjusted	adjusted	ADJ
arjefm-1245	138	3	r	r	NOUN
arjefm-1245	138	4	-	-	PUNCT
arjefm-1245	138	5	squared	square	VERB
arjefm-1245	138	6	0.481306	0.481306	NUM
arjefm-1245	138	7	s.d	s.d	PROPN
arjefm-1245	138	8	.	.	PUNCT
arjefm-1245	138	9	dependent	dependent	ADJ
arjefm-1245	138	10	var	var	NOUN
arjefm-1245	138	11	0.453580	0.453580	NUM
arjefm-1245	138	12	s.e	s.e	PROPN
arjefm-1245	138	13	.	.	PROPN
arjefm-1245	138	14	of	of	ADP
arjefm-1245	138	15	regression	regression	NOUN
arjefm-1245	138	16	0.256059	0.256059	NUM
arjefm-1245	138	17	akaike	akaike	ADJ
arjefm-1245	138	18	info	info	NOUN
arjefm-1245	138	19	criterion	criterion	NOUN
arjefm-1245	138	20	0.225353	0.225353	NUM
arjefm-1245	138	21	sum	sum	NOUN
arjefm-1245	138	22	squared	square	VERB
arjefm-1245	138	23	resid	resid	NOUN
arjefm-1245	138	24	5.769847	5.769847	NUM
arjefm-1245	138	25	schwarz	schwarz	NOUN
arjefm-1245	138	26	criterion	criterion	NOUN
arjefm-1245	138	27	0.537973	0.537973	NUM
arjefm-1245	138	28	log	log	NOUN
arjefm-1245	138	29	likelihood	likelihood	NOUN
arjefm-1245	138	30	0.732374	0.732374	NUM
arjefm-1245	138	31	hannan	hannan	PROPN
arjefm-1245	138	32	-	-	PUNCT
arjefm-1245	138	33	quinn	quinn	NOUN
arjefm-1245	138	34	critter	critter	NOUN
arjefm-1245	138	35	.	.	PUNCT
arjefm-1245	139	1	0.351876	0.351876	NUM
arjefm-1245	139	2	f	f	X
arjefm-1245	139	3	-	-	PUNCT
arjefm-1245	139	4	statistic	statistic	ADJ
arjefm-1245	139	5	22.24021	22.24021	NUM
arjefm-1245	139	6	durbin	durbin	ADJ
arjefm-1245	139	7	-	-	PUNCT
arjefm-1245	139	8	watson	watson	NOUN
arjefm-1245	139	9	stat	stat	NOUN
arjefm-1245	139	10	1.698267	1.698267	NUM
arjefm-1245	139	11	prob(f	prob(f	NOUN
arjefm-1245	139	12	-	-	PUNCT
arjefm-1245	139	13	statistic	statistic	NOUN
arjefm-1245	139	14	)	)	PUNCT
arjefm-1245	139	15	0.000000	0.000000	NUM
arjefm-1245	139	16	model	model	NOUN
arjefm-1245	139	17	2	2	NUM
arjefm-1245	139	18	:	:	PUNCT
arjefm-1245	139	19	ls	ls	ADJ
arjefm-1245	139	20	-0.155199	-0.155199	ADJ
arjefm-1245	139	21	0.125126	0.125126	NUM
arjefm-1245	139	22	-1.240344	-1.240344	NOUN
arjefm-1245	139	23	0.2181	0.2181	NUM
arjefm-1245	139	24	c	c	NOUN
arjefm-1245	139	25	2.074683	2.074683	NUM
arjefm-1245	139	26	0.205823	0.205823	NUM
arjefm-1245	139	27	10.07996	10.07996	NUM
arjefm-1245	139	28	0.0000	0.0000	NUM
arjefm-1245	139	29	effects	effect	NOUN
arjefm-1245	139	30	specification	specification	NOUN
arjefm-1245	139	31	r	r	NOUN
arjefm-1245	139	32	-	-	PUNCT
arjefm-1245	139	33	squared	square	VERB
arjefm-1245	139	34	0.592515	0.592515	NUM
arjefm-1245	139	35	mean	mean	NOUN
arjefm-1245	139	36	dependent	dependent	ADJ
arjefm-1245	139	37	var	var	NOUN
arjefm-1245	139	38	1.838500	1.838500	NUM
arjefm-1245	139	39	adjusted	adjust	VERB
arjefm-1245	139	40	r	r	NOUN
arjefm-1245	139	41	-	-	PUNCT
arjefm-1245	139	42	squared	square	VERB
arjefm-1245	139	43	0.220921	0.220921	NUM
arjefm-1245	139	44	s.d	s.d	PROPN
arjefm-1245	139	45	.	.	PUNCT
arjefm-1245	140	1	dependent	dependent	ADJ
arjefm-1245	140	2	var	var	NOUN
arjefm-1245	140	3	0.434224	0.434224	NUM
arjefm-1245	140	4	s.e	s.e	PROPN
arjefm-1245	140	5	.	.	PROPN
arjefm-1245	140	6	of	of	ADP
arjefm-1245	140	7	regression	regression	NOUN
arjefm-1245	140	8	0.438742	0.438742	NUM
arjefm-1245	140	9	akaike	akaike	ADP
arjefm-1245	140	10	info	info	NOUN
arjefm-1245	140	11	criterion	criterion	NOUN
arjefm-1245	140	12	1.302358	1.302358	NUM
arjefm-1245	140	13	sum	sum	NOUN
arjefm-1245	140	14	squared	square	VERB
arjefm-1245	140	15	resid	resid	NOUN
arjefm-1245	140	16	16.93954	16.93954	NUM
arjefm-1245	140	17	schwarz	schwarz	NOUN
arjefm-1245	140	18	criterion	criterion	NOUN
arjefm-1245	140	19	1.614978	1.614978	NUM
arjefm-1245	140	20	log	log	NOUN
arjefm-1245	140	21	likelihood	likelihood	NOUN
arjefm-1245	140	22	-53.11788	-53.11788	PUNCT
arjefm-1245	140	23	hannan	hannan	PROPN
arjefm-1245	140	24	-	-	PUNCT
arjefm-1245	140	25	quinn	quinn	NOUN
arjefm-1245	140	26	critter	critter	NOUN
arjefm-1245	140	27	.	.	PUNCT
arjefm-1245	141	1	1.428881	1.428881	NUM
arjefm-1245	141	2	f	f	NOUN
arjefm-1245	141	3	-	-	PUNCT
arjefm-1245	141	4	statistic	statistic	ADJ
arjefm-1245	141	5	0.815574	0.815574	NUM
arjefm-1245	141	6	durbin	durbin	ADJ
arjefm-1245	141	7	-	-	PUNCT
arjefm-1245	141	8	watson	watson	NOUN
arjefm-1245	141	9	stat	stat	PROPN
arjefm-1245	141	10	2.343672	2.343672	NUM
arjefm-1245	141	11	prob(f	prob(f	NOUN
arjefm-1245	141	12	-	-	PUNCT
arjefm-1245	141	13	statistic	statistic	NOUN
arjefm-1245	141	14	)	)	PUNCT
arjefm-1245	141	15	0.624561	0.624561	NUM
arjefm-1245	141	16	test	test	NOUN
arjefm-1245	141	17	of	of	ADP
arjefm-1245	141	18	hypotheses	hypothesis	NOUN
arjefm-1245	141	19	decision	decision	NOUN
arjefm-1245	141	20	rule	rule	NOUN
arjefm-1245	141	21	:	:	PUNCT
arjefm-1245	141	22	reject	reject	VERB
arjefm-1245	141	23	or	or	CCONJ
arjefm-1245	141	24	discard	discard	VERB
arjefm-1245	141	25	null	null	ADJ
arjefm-1245	141	26	hypothesis	hypothesis	NOUN
arjefm-1245	141	27	when	when	SCONJ
arjefm-1245	141	28	calculated	calculate	VERB
arjefm-1245	141	29	t	t	NOUN
arjefm-1245	141	30	value	value	NOUN
arjefm-1245	141	31	is	be	AUX
arjefm-1245	141	32	greater	great	ADJ
arjefm-1245	141	33	than	than	ADP
arjefm-1245	141	34	t	t	NOUN
arjefm-1245	141	35	value	value	NOUN
arjefm-1245	141	36	in	in	ADP
arjefm-1245	141	37	critical	critical	ADJ
arjefm-1245	141	38	value	value	NOUN
arjefm-1245	141	39	table	table	NOUN
arjefm-1245	141	40	at	at	ADP
arjefm-1245	141	41	1.080	1.080	NUM
arjefm-1245	141	42	ho	ho	NOUN
arjefm-1245	141	43	,	,	PUNCT
arjefm-1245	141	44	:	:	PUNCT
arjefm-1245	141	45	there	there	PRON
arjefm-1245	141	46	is	be	VERB
arjefm-1245	141	47	no	no	DET
arjefm-1245	141	48	significant	significant	ADJ
arjefm-1245	141	49	effect	effect	NOUN
arjefm-1245	141	50	of	of	ADP
arjefm-1245	141	51	litigation	litigation	NOUN
arjefm-1245	141	52	support	support	NOUN
arjefm-1245	141	53	services	service	NOUN
arjefm-1245	141	54	on	on	ADP
arjefm-1245	141	55	the	the	DET
arjefm-1245	141	56	value	value	NOUN
arjefm-1245	141	57	relevance	relevance	NOUN
arjefm-1245	141	58	of	of	ADP
arjefm-1245	141	59	forensic	forensic	ADJ
arjefm-1245	141	60	accounting	accounting	NOUN
arjefm-1245	141	61	on	on	ADP
arjefm-1245	141	62	quoted	quote	VERB
arjefm-1245	141	63	banks	bank	NOUN
arjefm-1245	141	64	in	in	ADP
arjefm-1245	141	65	nigeria	nigeria	PROPN
arjefm-1245	141	66	.	.	PUNCT
arjefm-1245	142	1	table	table	NOUN
arjefm-1245	142	2	3	3	NUM
arjefm-1245	142	3	:	:	PUNCT
arjefm-1245	142	4	test	test	NOUN
arjefm-1245	142	5	of	of	ADP
arjefm-1245	142	6	hypothesis	hypothesis	NOUN
arjefm-1245	142	7	one	one	NUM
arjefm-1245	142	8	r2	r2	PROPN
arjefm-1245	142	9	61.6	61.6	NUM
arjefm-1245	142	10	adjusted	adjust	VERB
arjefm-1245	142	11	r	r	NOUN
arjefm-1245	142	12	48.1	48.1	NUM
arjefm-1245	142	13	t	t	NOUN
arjefm-1245	142	14	calculated	calculate	VERB
arjefm-1245	142	15	1.063953	1.063953	NUM
arjefm-1245	142	16	t	t	NOUN
arjefm-1245	142	17	table	table	NOUN
arjefm-1245	142	18	1.080	1.080	NUM
arjefm-1245	142	19	american	american	PROPN
arjefm-1245	142	20	research	research	PROPN
arjefm-1245	142	21	journal	journal	PROPN
arjefm-1245	142	22	of	of	ADP
arjefm-1245	142	23	economics	economic	NOUN
arjefm-1245	142	24	,	,	PUNCT
arjefm-1245	142	25	finance	finance	NOUN
arjefm-1245	142	26	and	and	CCONJ
arjefm-1245	142	27	management	management	NOUN
arjefm-1245	142	28	volume	volume	NOUN
arjefm-1245	142	29	13	13	NUM
arjefm-1245	142	30	issue	issue	NOUN
arjefm-1245	142	31	3	3	NUM
arjefm-1245	142	32	,	,	PUNCT
arjefm-1245	142	33	july	july	PROPN
arjefm-1245	142	34	-	-	PUNCT
arjefm-1245	142	35	september	september	PROPN
arjefm-1245	142	36	2025	2025	NUM
arjefm-1245	142	37	issn	issn	NOUN
arjefm-1245	142	38	:	:	PUNCT
arjefm-1245	142	39	2836	2836	NUM
arjefm-1245	142	40	-	-	SYM
arjefm-1245	142	41	9416	9416	NUM
arjefm-1245	142	42	impact	impact	NOUN
arjefm-1245	142	43	factor	factor	NOUN
arjefm-1245	142	44	:	:	PUNCT
arjefm-1245	142	45	6.41	6.41	NUM
arjefm-1245	142	46	journal	journal	NOUN
arjefm-1245	142	47	homepage	homepage	NOUN
arjefm-1245	142	48	:	:	PUNCT
arjefm-1245	142	49	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1245	142	50	email	email	NOUN
arjefm-1245	142	51	:	:	PUNCT
arjefm-1245	142	52	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1245	142	53	official	official	ADJ
arjefm-1245	142	54	journal	journal	PROPN
arjefm-1245	142	55	of	of	ADP
arjefm-1245	142	56	america	america	PROPN
arjefm-1245	142	57	serial	serial	PROPN
arjefm-1245	142	58	publication	publication	NOUN
arjefm-1245	142	59	american	american	PROPN
arjefm-1245	142	60	research	research	PROPN
arjefm-1245	142	61	journal	journal	PROPN
arjefm-1245	142	62	of	of	ADP
arjefm-1245	142	63	economics	economic	NOUN
arjefm-1245	142	64	,	,	PUNCT
arjefm-1245	142	65	finance	finance	NOUN
arjefm-1245	142	66	and	and	CCONJ
arjefm-1245	142	67	management	management	NOUN
arjefm-1245	142	68	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1245	142	69	,	,	PUNCT
arjefm-1245	142	70	email	email	NOUN
arjefm-1245	142	71	:	:	PUNCT
arjefm-1245	142	72	contact@americaserial.com	contact@americaserial.com	X
arjefm-1245	143	1	126	126	NUM
arjefm-1245	144	1	|	|	ADV
arjefm-1245	144	2	p	p	X
arjefm-1245	144	3	a	a	DET
arjefm-1245	144	4	g	g	NOUN
arjefm-1245	144	5	e	e	NOUN
arjefm-1245	144	6	significant	significant	ADJ
arjefm-1245	144	7	level	level	NOUN
arjefm-1245	144	8	5%=0.025	5%=0.025	PROPN
arjefm-1245	144	9	(	(	PUNCT
arjefm-1245	144	10	two	two	NUM
arjefm-1245	144	11	tail	tail	NOUN
arjefm-1245	144	12	)	)	PUNCT
arjefm-1245	144	13	probability	probability	NOUN
arjefm-1245	144	14	0.2891	0.2891	NUM
arjefm-1245	144	15	decision	decision	NOUN
arjefm-1245	144	16	with	with	ADP
arjefm-1245	144	17	computed	compute	VERB
arjefm-1245	144	18	t	t	NOUN
arjefm-1245	144	19	value	value	NOUN
arjefm-1245	144	20	of	of	ADP
arjefm-1245	144	21	±1.063953	±1.063953	NUM
arjefm-1245	144	22	less	less	ADJ
arjefm-1245	144	23	than	than	ADP
arjefm-1245	144	24	the	the	DET
arjefm-1245	144	25	critical	critical	ADJ
arjefm-1245	144	26	t	t	NOUN
arjefm-1245	144	27	value	value	NOUN
arjefm-1245	144	28	of	of	ADP
arjefm-1245	144	29	1.080	1.080	NUM
arjefm-1245	144	30	the	the	DET
arjefm-1245	144	31	researcher	researcher	NOUN
arjefm-1245	144	32	therefore	therefore	ADV
arjefm-1245	144	33	rejects	reject	VERB
arjefm-1245	144	34	the	the	DET
arjefm-1245	144	35	alternate	alternate	ADJ
arjefm-1245	144	36	hypothesis	hypothesis	NOUN
arjefm-1245	144	37	and	and	CCONJ
arjefm-1245	144	38	accepts	accept	VERB
arjefm-1245	144	39	the	the	DET
arjefm-1245	144	40	null	null	NOUN
arjefm-1245	144	41	which	which	PRON
arjefm-1245	144	42	says	say	VERB
arjefm-1245	144	43	there	there	PRON
arjefm-1245	144	44	is	be	VERB
arjefm-1245	144	45	no	no	DET
arjefm-1245	144	46	significant	significant	ADJ
arjefm-1245	144	47	effect	effect	NOUN
arjefm-1245	144	48	of	of	ADP
arjefm-1245	144	49	litigation	litigation	NOUN
arjefm-1245	144	50	support	support	NOUN
arjefm-1245	144	51	service	service	NOUN
arjefm-1245	144	52	on	on	ADP
arjefm-1245	144	53	the	the	DET
arjefm-1245	144	54	value	value	NOUN
arjefm-1245	144	55	relevance	relevance	NOUN
arjefm-1245	144	56	of	of	ADP
arjefm-1245	144	57	forensic	forensic	ADJ
arjefm-1245	144	58	accounting	accounting	NOUN
arjefm-1245	144	59	quoted	quote	VERB
arjefm-1245	144	60	banks	bank	NOUN
arjefm-1245	144	61	in	in	ADP
arjefm-1245	144	62	nigeria	nigeria	PROPN
arjefm-1245	144	63	.	.	PUNCT
arjefm-1245	145	1	conclusion	conclusion	NOUN
arjefm-1245	145	2	and	and	CCONJ
arjefm-1245	145	3	recommendation	recommendation	NOUN
arjefm-1245	145	4	the	the	DET
arjefm-1245	145	5	study	study	NOUN
arjefm-1245	145	6	concludes	conclude	VERB
arjefm-1245	145	7	that	that	SCONJ
arjefm-1245	145	8	forensic	forensic	ADJ
arjefm-1245	145	9	investigation	investigation	NOUN
arjefm-1245	145	10	and	and	CCONJ
arjefm-1245	145	11	forensic	forensic	ADJ
arjefm-1245	145	12	litigation	litigation	NOUN
arjefm-1245	145	13	were	be	AUX
arjefm-1245	145	14	statistically	statistically	ADV
arjefm-1245	145	15	significant	significant	ADJ
arjefm-1245	145	16	in	in	ADP
arjefm-1245	145	17	explaining	explain	VERB
arjefm-1245	145	18	changes	change	NOUN
arjefm-1245	145	19	in	in	ADP
arjefm-1245	145	20	financial	financial	ADJ
arjefm-1245	145	21	performance	performance	NOUN
arjefm-1245	145	22	of	of	ADP
arjefm-1245	145	23	commercial	commercial	ADJ
arjefm-1245	145	24	banks	bank	NOUN
arjefm-1245	145	25	in	in	ADP
arjefm-1245	145	26	nigeria	nigeria	PROPN
arjefm-1245	145	27	.	.	PUNCT
arjefm-1245	146	1	the	the	DET
arjefm-1245	146	2	study	study	NOUN
arjefm-1245	146	3	found	find	VERB
arjefm-1245	146	4	that	that	SCONJ
arjefm-1245	146	5	there	there	PRON
arjefm-1245	146	6	is	be	VERB
arjefm-1245	146	7	no	no	DET
arjefm-1245	146	8	significant	significant	ADJ
arjefm-1245	146	9	effect	effect	NOUN
arjefm-1245	146	10	of	of	ADP
arjefm-1245	146	11	litigation	litigation	NOUN
arjefm-1245	146	12	support	support	NOUN
arjefm-1245	146	13	service	service	NOUN
arjefm-1245	146	14	on	on	ADP
arjefm-1245	146	15	the	the	DET
arjefm-1245	146	16	value	value	NOUN
arjefm-1245	146	17	relevance	relevance	NOUN
arjefm-1245	146	18	of	of	ADP
arjefm-1245	146	19	forensic	forensic	ADJ
arjefm-1245	146	20	accounting	accounting	NOUN
arjefm-1245	146	21	quoted	quote	VERB
arjefm-1245	146	22	banks	bank	NOUN
arjefm-1245	146	23	in	in	ADP
arjefm-1245	146	24	nigeria	nigeria	PROPN
arjefm-1245	146	25	,	,	PUNCT
arjefm-1245	146	26	which	which	PRON
arjefm-1245	146	27	has	have	AUX
arjefm-1245	146	28	improved	improve	VERB
arjefm-1245	146	29	transparency	transparency	NOUN
arjefm-1245	146	30	in	in	ADP
arjefm-1245	146	31	commercial	commercial	ADJ
arjefm-1245	146	32	banks	bank	NOUN
arjefm-1245	146	33	hence	hence	ADV
arjefm-1245	146	34	it	it	PRON
arjefm-1245	146	35	has	have	AUX
arjefm-1245	146	36	curb	curb	VERB
arjefm-1245	146	37	financial	financial	ADJ
arjefm-1245	146	38	fraud	fraud	NOUN
arjefm-1245	146	39	thus	thus	ADV
arjefm-1245	146	40	increasing	increase	VERB
arjefm-1245	146	41	profitability	profitability	NOUN
arjefm-1245	146	42	.	.	PUNCT
arjefm-1245	147	1	the	the	DET
arjefm-1245	147	2	study	study	NOUN
arjefm-1245	147	3	thus	thus	ADV
arjefm-1245	147	4	recommended	recommend	VERB
arjefm-1245	147	5	that	that	SCONJ
arjefm-1245	147	6	the	the	DET
arjefm-1245	147	7	management	management	NOUN
arjefm-1245	147	8	ensures	ensure	VERB
arjefm-1245	147	9	that	that	SCONJ
arjefm-1245	147	10	the	the	DET
arjefm-1245	147	11	bank	bank	NOUN
arjefm-1245	147	12	adapts	adapt	VERB
arjefm-1245	147	13	to	to	ADP
arjefm-1245	147	14	new	new	ADJ
arjefm-1245	147	15	technological	technological	ADJ
arjefm-1245	147	16	changes	change	NOUN
arjefm-1245	147	17	taking	take	VERB
arjefm-1245	147	18	place	place	NOUN
arjefm-1245	147	19	in	in	ADP
arjefm-1245	147	20	the	the	DET
arjefm-1245	147	21	world	world	NOUN
arjefm-1245	147	22	to	to	PART
arjefm-1245	147	23	ensure	ensure	VERB
arjefm-1245	147	24	that	that	SCONJ
arjefm-1245	147	25	they	they	PRON
arjefm-1245	147	26	have	have	VERB
arjefm-1245	147	27	a	a	DET
arjefm-1245	147	28	well	well	ADV
arjefm-1245	147	29	-	-	PUNCT
arjefm-1245	147	30	structured	structure	VERB
arjefm-1245	147	31	system	system	NOUN
arjefm-1245	147	32	to	to	PART
arjefm-1245	147	33	accommodate	accommodate	VERB
arjefm-1245	147	34	these	these	DET
arjefm-1245	147	35	changes	change	NOUN
arjefm-1245	147	36	.	.	PUNCT
arjefm-1245	148	1	references	reference	NOUN
arjefm-1245	148	2	li	li	PROPN
arjefm-1245	148	3	l.	l.	PROPN
arjefm-1245	148	4	and	and	CCONJ
arjefm-1245	148	5	mcmurray	mcmurray	PROPN
arjefm-1245	148	6	a.	a.	NOUN
arjefm-1245	148	7	(	(	PUNCT
arjefm-1245	148	8	2022	2022	NUM
arjefm-1245	148	9	)	)	PUNCT
arjefm-1245	148	10	.	.	PUNCT
arjefm-1245	149	1	corporate	corporate	ADJ
arjefm-1245	149	2	fraud	fraud	NOUN
arjefm-1245	149	3	across	across	ADP
arjefm-1245	149	4	the	the	DET
arjefm-1245	149	5	globe	globe	NOUN
arjefm-1245	149	6	,	,	PUNCT
arjefm-1245	149	7	springer	springer	NOUN
arjefm-1245	149	8	publisher	publisher	NOUN
arjefm-1245	149	9	.	.	PUNCT
arjefm-1245	150	1	sambo	sambo	PROPN
arjefm-1245	150	2	,	,	PUNCT
arjefm-1245	150	3	h.s	h.s	PROPN
arjefm-1245	150	4	.	.	PROPN
arjefm-1245	150	5	et	et	PROPN
arjefm-1245	150	6	al	al	PROPN
arjefm-1245	150	7	.	.	PROPN
arjefm-1245	150	8	(	(	PUNCT
arjefm-1245	150	9	2023	2023	NUM
arjefm-1245	150	10	)	)	PUNCT
arjefm-1245	150	11	.	.	PUNCT
arjefm-1245	151	1	cash	cash	NOUN
arjefm-1245	151	2	management	management	NOUN
arjefm-1245	151	3	and	and	CCONJ
arjefm-1245	151	4	financial	financial	ADJ
arjefm-1245	151	5	performance	performance	NOUN
arjefm-1245	151	6	,	,	PUNCT
arjefm-1245	151	7	fulafia	fulafia	ADJ
arjefm-1245	151	8	international	international	ADJ
arjefm-1245	151	9	journal	journal	PROPN
arjefm-1245	151	10	of	of	ADP
arjefm-1245	151	11	business	business	NOUN
arjefm-1245	151	12	and	and	CCONJ
arjefm-1245	151	13	allied	allied	ADJ
arjefm-1245	151	14	studies	study	NOUN
arjefm-1245	151	15	.	.	PUNCT
arjefm-1245	152	1	1	1	NUM
arjefm-1245	152	2	,	,	PUNCT
arjefm-1245	152	3	1	1	NUM
arjefm-1245	152	4	,	,	PUNCT
arjefm-1245	152	5	337	337	NUM
arjefm-1245	152	6	–	–	PUNCT
arjefm-1245	152	7	351	351	NUM
arjefm-1245	152	8	.	.	PUNCT
arjefm-1245	152	9	bello	bello	PROPN
arjefm-1245	152	10	,	,	PUNCT
arjefm-1245	152	11	a.	a.	PROPN
arjefm-1245	152	12	et	et	PROPN
arjefm-1245	152	13	al	al	PROPN
arjefm-1245	152	14	.	.	PROPN
arjefm-1245	152	15	(	(	PUNCT
arjefm-1245	152	16	2022	2022	NUM
arjefm-1245	152	17	)	)	PUNCT
arjefm-1245	152	18	.	.	PUNCT
arjefm-1245	153	1	evaluating	evaluate	VERB
arjefm-1245	153	2	the	the	DET
arjefm-1245	153	3	impact	impact	NOUN
arjefm-1245	153	4	of	of	ADP
arjefm-1245	153	5	domestic	domestic	ADJ
arjefm-1245	153	6	debt	debt	NOUN
arjefm-1245	153	7	on	on	ADP
arjefm-1245	153	8	private	private	ADJ
arjefm-1245	153	9	investment	investment	NOUN
arjefm-1245	153	10	in	in	ADP
arjefm-1245	153	11	nigeria	nigeria	PROPN
arjefm-1245	153	12	.	.	PUNCT
arjefm-1245	154	1	international	international	ADJ
arjefm-1245	154	2	journal	journal	PROPN
arjefm-1245	154	3	of	of	ADP
arjefm-1245	154	4	finance	finance	NOUN
arjefm-1245	154	5	and	and	CCONJ
arjefm-1245	154	6	economics	economic	NOUN
arjefm-1245	154	7	,	,	PUNCT
arjefm-1245	154	8	14	14	NUM
arjefm-1245	154	9	,	,	PUNCT
arjefm-1245	154	10	234	234	NUM
arjefm-1245	154	11	–	–	SYM
arjefm-1245	154	12	250	250	NUM
arjefm-1245	154	13	.	.	PUNCT
arjefm-1245	155	1	ahmad	ahmad	PROPN
arjefm-1245	155	2	m.	m.	PROPN
arjefm-1245	155	3	,	,	PUNCT
arjefm-1245	155	4	emer	emer	PROPN
arjefm-1245	155	5	&	&	CCONJ
arjefm-1245	155	6	takiah	takiah	PROPN
arjefm-1245	155	7	b.	b.	PROPN
arjefm-1245	155	8	m.	m.	PROPN
arjefm-1245	155	9	i.	i.	PROPN
arjefm-1245	155	10	(	(	PUNCT
arjefm-1245	155	11	2020	2020	NUM
arjefm-1245	155	12	)	)	PUNCT
arjefm-1245	155	13	.	.	PUNCT
arjefm-1245	156	1	the	the	DET
arjefm-1245	156	2	impact	impact	NOUN
arjefm-1245	156	3	of	of	ADP
arjefm-1245	156	4	computer	computer	NOUN
arjefm-1245	156	5	assisted	assist	VERB
arjefm-1245	156	6	auditing	auditing	NOUN
arjefm-1245	156	7	techniques	technique	NOUN
arjefm-1245	156	8	(	(	PUNCT
arjefm-1245	156	9	caats	caat	NOUN
arjefm-1245	156	10	)	)	PUNCT
arjefm-1245	156	11	on	on	ADP
arjefm-1245	156	12	development	development	NOUN
arjefm-1245	156	13	of	of	ADP
arjefm-1245	156	14	audit	audit	NOUN
arjefm-1245	156	15	process	process	NOUN
arjefm-1245	156	16	:	:	PUNCT
arjefm-1245	156	17	an	an	DET
arjefm-1245	156	18	assessment	assessment	NOUN
arjefm-1245	156	19	of	of	ADP
arjefm-1245	156	20	performance	performance	NOUN
arjefm-1245	156	21	expectancy	expectancy	NOUN
arjefm-1245	156	22	by	by	ADP
arjefm-1245	156	23	the	the	DET
arjefm-1245	156	24	auditors	auditor	NOUN
arjefm-1245	156	25	.	.	PUNCT
arjefm-1245	157	1	international	international	ADJ
arjefm-1245	157	2	journal	journal	PROPN
arjefm-1245	157	3	of	of	ADP
arjefm-1245	157	4	management	management	NOUN
arjefm-1245	157	5	and	and	CCONJ
arjefm-1245	157	6	commerce	commerce	NOUN
arjefm-1245	157	7	innovation	innovation	NOUN
arjefm-1245	157	8	,	,	PUNCT
arjefm-1245	157	9	7(2	7(2	NUM
arjefm-1245	157	10	)	)	PUNCT
arjefm-1245	157	11	,	,	PUNCT
arjefm-1245	157	12	1199	1199	NUM
arjefm-1245	157	13	–	–	PUNCT
arjefm-1245	157	14	1205	1205	NUM
arjefm-1245	157	15	.	.	PUNCT
arjefm-1245	158	1	ewa	ewa	PROPN
arjefm-1245	158	2	u.	u.	PROPN
arjefm-1245	158	3	e.	e.	PROPN
arjefm-1245	158	4	(	(	PUNCT
arjefm-1245	158	5	2022	2022	NUM
arjefm-1245	158	6	)	)	PUNCT
arjefm-1245	158	7	.	.	PUNCT
arjefm-1245	159	1	forensic	forensic	ADJ
arjefm-1245	159	2	accounting	accounting	NOUN
arjefm-1245	159	3	and	and	CCONJ
arjefm-1245	159	4	fraud	fraud	NOUN
arjefm-1245	159	5	management	management	NOUN
arjefm-1245	159	6	in	in	ADP
arjefm-1245	159	7	nigeria	nigeria	PROPN
arjefm-1245	159	8	.	.	PUNCT
arjefm-1245	160	1	journal	journal	PROPN
arjefm-1245	160	2	of	of	ADP
arjefm-1245	160	3	accounting	accounting	NOUN
arjefm-1245	160	4	,	,	PUNCT
arjefm-1245	160	5	business	business	NOUN
arjefm-1245	160	6	and	and	CCONJ
arjefm-1245	160	7	finance	finance	NOUN
arjefm-1245	160	8	research	research	NOUN
arjefm-1245	160	9	,	,	PUNCT
arjefm-1245	160	10	14(1	14(1	NUM
arjefm-1245	160	11	)	)	PUNCT
arjefm-1245	160	12	,	,	PUNCT
arjefm-1245	160	13	19	19	NUM
arjefm-1245	160	14	–	–	SYM
arjefm-1245	160	15	29	29	NUM
arjefm-1245	160	16	.	.	PUNCT
arjefm-1245	161	1	american	american	PROPN
arjefm-1245	161	2	research	research	PROPN
arjefm-1245	161	3	journal	journal	PROPN
arjefm-1245	161	4	of	of	ADP
arjefm-1245	161	5	economics	economic	NOUN
arjefm-1245	161	6	,	,	PUNCT
arjefm-1245	161	7	finance	finance	NOUN
arjefm-1245	161	8	and	and	CCONJ
arjefm-1245	161	9	management	management	NOUN
arjefm-1245	161	10	volume	volume	NOUN
arjefm-1245	161	11	13	13	NUM
arjefm-1245	161	12	issue	issue	NOUN
arjefm-1245	161	13	3	3	NUM
arjefm-1245	161	14	,	,	PUNCT
arjefm-1245	161	15	july	july	PROPN
arjefm-1245	161	16	-	-	PUNCT
arjefm-1245	161	17	september	september	PROPN
arjefm-1245	161	18	2025	2025	NUM
arjefm-1245	161	19	issn	issn	NOUN
arjefm-1245	161	20	:	:	PUNCT
arjefm-1245	161	21	2836	2836	NUM
arjefm-1245	161	22	-	-	SYM
arjefm-1245	161	23	9416	9416	NUM
arjefm-1245	161	24	impact	impact	NOUN
arjefm-1245	161	25	factor	factor	NOUN
arjefm-1245	161	26	:	:	PUNCT
arjefm-1245	161	27	6.41	6.41	NUM
arjefm-1245	161	28	journal	journal	NOUN
arjefm-1245	161	29	homepage	homepage	NOUN
arjefm-1245	161	30	:	:	PUNCT
arjefm-1245	161	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1245	161	32	email	email	NOUN
arjefm-1245	161	33	:	:	PUNCT
arjefm-1245	161	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1245	161	35	official	official	ADJ
arjefm-1245	161	36	journal	journal	PROPN
arjefm-1245	161	37	of	of	ADP
arjefm-1245	161	38	america	america	PROPN
arjefm-1245	161	39	serial	serial	PROPN
arjefm-1245	161	40	publication	publication	NOUN
arjefm-1245	161	41	american	american	PROPN
arjefm-1245	161	42	research	research	PROPN
arjefm-1245	161	43	journal	journal	PROPN
arjefm-1245	161	44	of	of	ADP
arjefm-1245	161	45	economics	economic	NOUN
arjefm-1245	161	46	,	,	PUNCT
arjefm-1245	161	47	finance	finance	NOUN
arjefm-1245	161	48	and	and	CCONJ
arjefm-1245	161	49	management	management	NOUN
arjefm-1245	161	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1245	161	51	,	,	PUNCT
arjefm-1245	161	52	email	email	NOUN
arjefm-1245	161	53	:	:	PUNCT
arjefm-1245	161	54	contact@americaserial.com	contact@americaserial.com	X
arjefm-1245	162	1	127	127	NUM
arjefm-1245	163	1	|	|	ADV
arjefm-1245	163	2	p	p	NOUN
arjefm-1245	163	3	a	a	DET
arjefm-1245	163	4	g	g	NOUN
arjefm-1245	163	5	e	e	PROPN
arjefm-1245	163	6	olaiyan	olaiyan	NOUN
arjefm-1245	163	7	n.	n.	PROPN
arjefm-1245	163	8	o.	o.	PROPN
arjefm-1245	163	9	&	&	CCONJ
arjefm-1245	163	10	awe	awe	PROPN
arjefm-1245	163	11	s.	s.	PROPN
arjefm-1245	163	12	o.	o.	PROPN
arjefm-1245	163	13	(	(	PUNCT
arjefm-1245	163	14	2021	2021	NUM
arjefm-1245	163	15	)	)	PUNCT
arjefm-1245	163	16	.	.	PUNCT
arjefm-1245	164	1	forensic	forensic	ADJ
arjefm-1245	164	2	accounting	accounting	NOUN
arjefm-1245	164	3	as	as	ADP
arjefm-1245	164	4	a	a	DET
arjefm-1245	164	5	tool	tool	NOUN
arjefm-1245	164	6	for	for	ADP
arjefm-1245	164	7	fraud	fraud	NOUN
arjefm-1245	164	8	detection	detection	NOUN
arjefm-1245	164	9	and	and	CCONJ
arjefm-1245	164	10	prevention	prevention	NOUN
arjefm-1245	164	11	in	in	ADP
arjefm-1245	164	12	public	public	ADJ
arjefm-1245	164	13	sector	sector	NOUN
arjefm-1245	164	14	:	:	PUNCT
arjefm-1245	164	15	moderating	moderate	VERB
arjefm-1245	164	16	on	on	ADP
arjefm-1245	164	17	mdas	mda	NOUN
arjefm-1245	164	18	.	.	PUNCT
arjefm-1245	165	1	international	international	ADJ
arjefm-1245	165	2	journal	journal	PROPN
arjefm-1245	165	3	of	of	ADP
arjefm-1245	165	4	business	business	NOUN
arjefm-1245	165	5	and	and	CCONJ
arjefm-1245	165	6	management	management	NOUN
arjefm-1245	165	7	,	,	PUNCT
arjefm-1245	165	8	15(1	15(1	NUM
arjefm-1245	165	9	)	)	PUNCT
arjefm-1245	165	10	,	,	PUNCT
arjefm-1245	165	11	1	1	NUM
arjefm-1245	165	12	–	–	SYM
arjefm-1245	165	13	8	8	NUM
arjefm-1245	165	14	.	.	PUNCT
arjefm-1245	166	1	okoye	okoye	PROPN
arjefm-1245	166	2	,	,	PUNCT
arjefm-1245	166	3	e.i	e.i	PROPN
arjefm-1245	166	4	.	.	PROPN
arjefm-1245	166	5	&	&	CCONJ
arjefm-1245	166	6	gbegi	gbegi	PROPN
arjefm-1245	166	7	,	,	PUNCT
arjefm-1245	166	8	d.o	d.o	PROPN
arjefm-1245	166	9	.	.	PROPN
arjefm-1245	166	10	(	(	PUNCT
arjefm-1245	166	11	2013	2013	NUM
arjefm-1245	166	12	)	)	PUNCT
arjefm-1245	166	13	.	.	PUNCT
arjefm-1245	167	1	forensic	forensic	ADJ
arjefm-1245	167	2	accounting	accounting	NOUN
arjefm-1245	167	3	:	:	PUNCT
arjefm-1245	167	4	a	a	DET
arjefm-1245	167	5	tool	tool	NOUN
arjefm-1245	167	6	for	for	ADP
arjefm-1245	167	7	fraud	fraud	NOUN
arjefm-1245	167	8	detection	detection	NOUN
arjefm-1245	167	9	and	and	CCONJ
arjefm-1245	167	10	prevention	prevention	NOUN
arjefm-1245	167	11	in	in	ADP
arjefm-1245	167	12	the	the	DET
arjefm-1245	167	13	public	public	ADJ
arjefm-1245	167	14	sector	sector	NOUN
arjefm-1245	167	15	.	.	PUNCT
arjefm-1245	168	1	international	international	ADJ
arjefm-1245	168	2	journal	journal	PROPN
arjefm-1245	168	3	of	of	ADP
arjefm-1245	168	4	academic	academic	ADJ
arjefm-1245	168	5	research	research	NOUN
arjefm-1245	168	6	in	in	ADP
arjefm-1245	168	7	business	business	NOUN
arjefm-1245	168	8	and	and	CCONJ
arjefm-1245	168	9	social	social	ADJ
arjefm-1245	168	10	sciences	science	NOUN
arjefm-1245	168	11	.	.	PUNCT
arjefm-1245	169	1	13(3	13(3	NUM
arjefm-1245	169	2	)	)	PUNCT
arjefm-1245	169	3	.	.	PUNCT
arjefm-1245	170	1	pp	pp	ADV
arjefm-1245	170	2	18	18	NUM
arjefm-1245	170	3	–	–	SYM
arjefm-1245	170	4	31	31	NUM
arjefm-1245	170	5	.	.	PUNCT
arjefm-1245	171	1	ojo	ojo	NOUN
arjefm-1245	171	2	-	-	PUNCT
arjefm-1245	171	3	agbodu	agbodu	NOUN
arjefm-1245	171	4	,	,	PUNCT
arjefm-1245	171	5	a.	a.	PROPN
arjefm-1245	171	6	,	,	PUNCT
arjefm-1245	171	7	abiola	abiola	PROPN
arjefm-1245	171	8	,	,	PUNCT
arjefm-1245	171	9	j.	j.	PROPN
arjefm-1245	171	10	&	&	CCONJ
arjefm-1245	171	11	ndubusi	ndubusi	PROPN
arjefm-1245	171	12	,	,	PUNCT
arjefm-1245	171	13	e.	e.	PROPN
arjefm-1245	171	14	i.	i.	PROPN
arjefm-1245	171	15	(	(	PUNCT
arjefm-1245	171	16	2022	2022	NUM
arjefm-1245	171	17	)	)	PUNCT
arjefm-1245	171	18	.	.	PUNCT
arjefm-1245	172	1	effect	effect	NOUN
arjefm-1245	172	2	of	of	ADP
arjefm-1245	172	3	forensic	forensic	ADJ
arjefm-1245	172	4	accounting	accounting	NOUN
arjefm-1245	172	5	on	on	ADP
arjefm-1245	172	6	fraud	fraud	NOUN
arjefm-1245	172	7	detection	detection	NOUN
arjefm-1245	172	8	and	and	CCONJ
arjefm-1245	172	9	prevention	prevention	NOUN
arjefm-1245	172	10	in	in	ADP
arjefm-1245	172	11	selected	select	VERB
arjefm-1245	172	12	quoted	quote	VERB
arjefm-1245	172	13	deposit	deposit	NOUN
arjefm-1245	172	14	money	money	NOUN
arjefm-1245	172	15	banks	bank	NOUN
arjefm-1245	172	16	in	in	ADP
arjefm-1245	172	17	nigeria	nigeria	PROPN
arjefm-1245	172	18	.	.	PUNCT
arjefm-1245	173	1	fuoye	fuoye	PROPN
arjefm-1245	173	2	journal	journal	PROPN
arjefm-1245	173	3	of	of	ADP
arjefm-1245	173	4	finance	finance	NOUN
arjefm-1245	173	5	and	and	CCONJ
arjefm-1245	173	6	contemporary	contemporary	ADJ
arjefm-1245	173	7	issues	issue	NOUN
arjefm-1245	173	8	,	,	PUNCT
arjefm-1245	173	9	3(2	3(2	NUM
arjefm-1245	173	10	)	)	PUNCT
arjefm-1245	173	11	,	,	PUNCT
arjefm-1245	173	12	36	36	NUM
arjefm-1245	173	13	-	-	SYM
arjefm-1245	173	14	48	48	NUM
arjefm-1245	173	15	.	.	PUNCT
arjefm-1245	174	1	aminian	aminian	PROPN
arjefm-1245	174	2	,	,	PUNCT
arjefm-1245	174	3	a.	a.	PROPN
arjefm-1245	174	4	&	&	CCONJ
arjefm-1245	174	5	tahriri	tahriri	PROPN
arjefm-1245	174	6	,	,	PUNCT
arjefm-1245	174	7	a.	a.	NOUN
arjefm-1245	174	8	(	(	PUNCT
arjefm-1245	174	9	2021	2021	NUM
arjefm-1245	174	10	)	)	PUNCT
arjefm-1245	174	11	.	.	PUNCT
arjefm-1245	175	1	presenting	present	VERB
arjefm-1245	175	2	an	an	DET
arjefm-1245	175	3	interpretive	interpretive	ADJ
arjefm-1245	175	4	structural	structural	ADJ
arjefm-1245	175	5	model	model	NOUN
arjefm-1245	175	6	of	of	ADP
arjefm-1245	175	7	factors	factor	NOUN
arjefm-1245	175	8	affecting	affect	VERB
arjefm-1245	175	9	the	the	DET
arjefm-1245	175	10	forensic	forensic	ADJ
arjefm-1245	175	11	accounting	accounting	NOUN
arjefm-1245	175	12	quality	quality	NOUN
arjefm-1245	175	13	in	in	ADP
arjefm-1245	175	14	iran	iran	PROPN
arjefm-1245	175	15	.	.	PUNCT
arjefm-1245	176	1	international	international	ADJ
arjefm-1245	176	2	journal	journal	PROPN
arjefm-1245	176	3	of	of	ADP
arjefm-1245	176	4	finance	finance	NOUN
arjefm-1245	176	5	and	and	CCONJ
arjefm-1245	176	6	managerial	managerial	ADJ
arjefm-1245	176	7	accounting	accounting	NOUN
arjefm-1245	176	8	.	.	PUNCT
arjefm-1245	177	1	7(25	7(25	NOUN
arjefm-1245	177	2	)	)	PUNCT
arjefm-1245	177	3	,	,	PUNCT
arjefm-1245	177	4	81	81	NUM
arjefm-1245	177	5	-	-	SYM
arjefm-1245	177	6	100	100	NUM
arjefm-1245	177	7	.	.	PUNCT
arjefm-1245	178	1	okoye	okoye	PROPN
arjefm-1245	178	2	,	,	PUNCT
arjefm-1245	178	3	e.i	e.i	PROPN
arjefm-1245	178	4	.	.	PROPN
arjefm-1245	178	5	&	&	CCONJ
arjefm-1245	178	6	ndah	ndah	PROPN
arjefm-1245	178	7	,	,	PUNCT
arjefm-1245	178	8	e.	e.	PROPN
arjefm-1245	178	9	n.	n.	PROPN
arjefm-1245	178	10	(	(	PUNCT
arjefm-1245	178	11	2019	2019	NUM
arjefm-1245	178	12	)	)	PUNCT
arjefm-1245	178	13	.	.	PUNCT
arjefm-1245	179	1	forensic	forensic	ADJ
arjefm-1245	179	2	accounting	accounting	NOUN
arjefm-1245	179	3	and	and	CCONJ
arjefm-1245	179	4	fraud	fraud	NOUN
arjefm-1245	179	5	prevention	prevention	NOUN
arjefm-1245	179	6	in	in	ADP
arjefm-1245	179	7	manufacturing	manufacture	VERB
arjefm-1245	179	8	companies	company	NOUN
arjefm-1245	179	9	in	in	ADP
arjefm-1245	179	10	nigeria	nigeria	PROPN
arjefm-1245	179	11	.	.	PUNCT
arjefm-1245	180	1	international	international	ADJ
arjefm-1245	180	2	journal	journal	PROPN
arjefm-1245	180	3	of	of	ADP
arjefm-1245	180	4	innovative	innovative	ADJ
arjefm-1245	180	5	finance	finance	NOUN
arjefm-1245	180	6	and	and	CCONJ
arjefm-1245	180	7	economics	economic	NOUN
arjefm-1245	180	8	research	research	NOUN
arjefm-1245	180	9	,	,	PUNCT
arjefm-1245	180	10	7(1	7(1	NUM
arjefm-1245	180	11	):	):	PUNCT
arjefm-1245	180	12	107	107	NUM
arjefm-1245	180	13	-	-	SYM
arjefm-1245	180	14	116	116	NUM
arjefm-1245	180	15	.	.	PUNCT
arjefm-1245	181	1	kasum	kasum	PROPN
arjefm-1245	181	2	,	,	PUNCT
arjefm-1245	181	3	s.a	s.a	PROPN
arjefm-1245	181	4	.	.	PROPN
arjefm-1245	181	5	(	(	PUNCT
arjefm-1245	181	6	2012	2012	NUM
arjefm-1245	181	7	)	)	PUNCT
arjefm-1245	181	8	.	.	PUNCT
arjefm-1245	182	1	forensic	forensic	ADJ
arjefm-1245	182	2	accounting	accounting	NOUN
arjefm-1245	182	3	for	for	ADP
arjefm-1245	182	4	financial	financial	ADJ
arjefm-1245	182	5	malpractice	malpractice	NOUN
arjefm-1245	182	6	in	in	ADP
arjefm-1245	182	7	developing	develop	VERB
arjefm-1245	182	8	countries	country	NOUN
arjefm-1245	182	9	:	:	PUNCT
arjefm-1245	182	10	an	an	DET
arjefm-1245	182	11	analytical	analytical	ADJ
arjefm-1245	182	12	review	review	NOUN
arjefm-1245	182	13	of	of	ADP
arjefm-1245	182	14	the	the	DET
arjefm-1245	182	15	state	state	NOUN
arjefm-1245	182	16	of	of	ADP
arjefm-1245	182	17	the	the	DET
arjefm-1245	182	18	art	art	NOUN
arjefm-1245	182	19	.	.	PUNCT
arjefm-1245	183	1	emerging	emerge	VERB
arjefm-1245	183	2	fraud	fraud	NOUN
arjefm-1245	183	3	(	(	PUNCT
arjefm-1245	183	4	pp	pp	PROPN
arjefm-1245	183	5	.	.	PUNCT
arjefm-1245	184	1	65	65	NUM
arjefm-1245	184	2	-	-	SYM
arjefm-1245	184	3	73	73	NUM
arjefm-1245	184	4	)	)	PUNCT
arjefm-1245	184	5	.	.	PUNCT
arjefm-1245	185	1	springer	springer	PROPN
arjefm-1245	185	2	berlin	berlin	PROPN
arjefm-1245	185	3	heidelberg	heidelberg	PROPN
arjefm-1245	185	4	.	.	PUNCT
arjefm-1245	186	1	olaoye	olaoye	PROPN
arjefm-1245	186	2	,	,	PUNCT
arjefm-1245	186	3	o.	o.	PROPN
arjefm-1245	186	4	f.	f.	PROPN
arjefm-1245	186	5	&	&	CCONJ
arjefm-1245	186	6	adebayo	adebayo	PROPN
arjefm-1245	186	7	,	,	PUNCT
arjefm-1245	186	8	o.	o.	PROPN
arjefm-1245	186	9	c.	c.	PROPN
arjefm-1245	186	10	(	(	PUNCT
arjefm-1245	186	11	2019	2019	NUM
arjefm-1245	186	12	)	)	PUNCT
arjefm-1245	186	13	.	.	PUNCT
arjefm-1245	187	1	forensic	forensic	ADJ
arjefm-1245	187	2	accounting	accounting	NOUN
arjefm-1245	187	3	as	as	ADP
arjefm-1245	187	4	a	a	DET
arjefm-1245	187	5	tool	tool	NOUN
arjefm-1245	187	6	for	for	ADP
arjefm-1245	187	7	fraud	fraud	NOUN
arjefm-1245	187	8	detection	detection	NOUN
arjefm-1245	187	9	and	and	CCONJ
arjefm-1245	187	10	prevention	prevention	NOUN
arjefm-1245	187	11	in	in	ADP
arjefm-1245	187	12	deposit	deposit	NOUN
arjefm-1245	187	13	money	money	NOUN
arjefm-1245	187	14	banks	bank	NOUN
arjefm-1245	187	15	in	in	ADP
arjefm-1245	187	16	nigeria	nigeria	PROPN
arjefm-1245	187	17	.	.	PUNCT
arjefm-1245	188	1	british	british	PROPN
arjefm-1245	188	2	international	international	PROPN
arjefm-1245	188	3	journal	journal	PROPN
arjefm-1245	188	4	of	of	ADP
arjefm-1245	188	5	education	education	NOUN
arjefm-1245	188	6	and	and	CCONJ
arjefm-1245	188	7	social	social	ADJ
arjefm-1245	188	8	sciences	science	NOUN
arjefm-1245	188	9	6(5	6(5	NUM
arjefm-1245	188	10	)	)	PUNCT
arjefm-1245	188	11	.	.	PUNCT
arjefm-1245	189	1	williams	williams	PROPN
arjefm-1245	189	2	,	,	PUNCT
arjefm-1245	189	3	i.	i.	PROPN
arjefm-1245	189	4	(	(	PUNCT
arjefm-1245	189	5	2005	2005	NUM
arjefm-1245	189	6	)	)	PUNCT
arjefm-1245	189	7	.	.	PUNCT
arjefm-1245	190	1	corrupt	corrupt	ADJ
arjefm-1245	190	2	practices	practice	NOUN
arjefm-1245	190	3	:	:	PUNCT
arjefm-1245	190	4	implications	implication	NOUN
arjefm-1245	190	5	for	for	ADP
arjefm-1245	190	6	economic	economic	ADJ
arjefm-1245	190	7	growth	growth	NOUN
arjefm-1245	190	8	and	and	CCONJ
arjefm-1245	190	9	development	development	NOUN
arjefm-1245	190	10	of	of	ADP
arjefm-1245	190	11	nigeria	nigeria	PROPN
arjefm-1245	190	12	.	.	PUNCT
arjefm-1245	191	1	the	the	DET
arjefm-1245	191	2	nigerian	nigerian	ADJ
arjefm-1245	191	3	accountants	accountant	NOUN
arjefm-1245	191	4	,	,	PUNCT
arjefm-1245	191	5	38(4	38(4	NUM
arjefm-1245	191	6	)	)	PUNCT
arjefm-1245	191	7	,	,	PUNCT
arjefm-1245	191	8	44	44	NUM
arjefm-1245	191	9	-	-	SYM
arjefm-1245	191	10	50	50	NUM
arjefm-1245	191	11	.	.	PUNCT
arjefm-1245	192	1	kasum	kasum	NOUN
arjefm-1245	192	2	,	,	PUNCT
arjefm-1245	192	3	a.	a.	NOUN
arjefm-1245	192	4	(	(	PUNCT
arjefm-1245	192	5	2019	2019	NUM
arjefm-1245	192	6	)	)	PUNCT
arjefm-1245	192	7	.	.	PUNCT
arjefm-1245	193	1	the	the	DET
arjefm-1245	193	2	relevance	relevance	NOUN
arjefm-1245	193	3	of	of	ADP
arjefm-1245	193	4	forensic	forensic	ADJ
arjefm-1245	193	5	accounting	accounting	NOUN
arjefm-1245	193	6	to	to	ADP
arjefm-1245	193	7	financial	financial	ADJ
arjefm-1245	193	8	crime	crime	NOUN
arjefm-1245	193	9	in	in	ADP
arjefm-1245	193	10	private	private	ADJ
arjefm-1245	193	11	and	and	CCONJ
arjefm-1245	193	12	public	public	ADJ
arjefm-1245	193	13	sector	sector	NOUN
arjefm-1245	193	14	of	of	ADP
arjefm-1245	193	15	third	third	ADJ
arjefm-1245	193	16	world	world	NOUN
arjefm-1245	193	17	economies	economy	NOUN
arjefm-1245	193	18	:	:	PUNCT
arjefm-1245	193	19	a	a	DET
arjefm-1245	193	20	study	study	NOUN
arjefm-1245	193	21	from	from	ADP
arjefm-1245	193	22	nigeria	nigeria	PROPN
arjefm-1245	193	23	.	.	PUNCT
arjefm-1245	194	1	the	the	DET
arjefm-1245	194	2	1st	1st	ADJ
arjefm-1245	194	3	international	international	ADJ
arjefm-1245	194	4	conference	conference	NOUN
arjefm-1245	194	5	on	on	ADP
arjefm-1245	194	6	governance	governance	NOUN
arjefm-1245	194	7	fraud	fraud	NOUN
arjefm-1245	194	8	ethics	ethic	NOUN
arjefm-1245	194	9	and	and	CCONJ
arjefm-1245	194	10	social	social	ADJ
arjefm-1245	194	11	responsibility	responsibility	NOUN
arjefm-1245	194	12	.	.	PUNCT
arjefm-1245	195	1	pp	pp	ADV
arjefm-1245	195	2	.	.	PUNCT
arjefm-1245	196	1	11	11	NUM
arjefm-1245	196	2	-	-	SYM
arjefm-1245	196	3	13	13	NUM
arjefm-1245	196	4	.	.	PUNCT
arjefm-1245	197	1	american	american	PROPN
arjefm-1245	197	2	research	research	PROPN
arjefm-1245	197	3	journal	journal	PROPN
arjefm-1245	197	4	of	of	ADP
arjefm-1245	197	5	economics	economic	NOUN
arjefm-1245	197	6	,	,	PUNCT
arjefm-1245	197	7	finance	finance	NOUN
arjefm-1245	197	8	and	and	CCONJ
arjefm-1245	197	9	management	management	NOUN
arjefm-1245	197	10	volume	volume	NOUN
arjefm-1245	197	11	13	13	NUM
arjefm-1245	197	12	issue	issue	NOUN
arjefm-1245	197	13	3	3	NUM
arjefm-1245	197	14	,	,	PUNCT
arjefm-1245	197	15	july	july	PROPN
arjefm-1245	197	16	-	-	PUNCT
arjefm-1245	197	17	september	september	PROPN
arjefm-1245	197	18	2025	2025	NUM
arjefm-1245	197	19	issn	issn	NOUN
arjefm-1245	197	20	:	:	PUNCT
arjefm-1245	197	21	2836	2836	NUM
arjefm-1245	197	22	-	-	SYM
arjefm-1245	197	23	9416	9416	NUM
arjefm-1245	197	24	impact	impact	NOUN
arjefm-1245	197	25	factor	factor	NOUN
arjefm-1245	197	26	:	:	PUNCT
arjefm-1245	197	27	6.41	6.41	NUM
arjefm-1245	197	28	journal	journal	NOUN
arjefm-1245	197	29	homepage	homepage	NOUN
arjefm-1245	197	30	:	:	PUNCT
arjefm-1245	197	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1245	197	32	email	email	NOUN
arjefm-1245	197	33	:	:	PUNCT
arjefm-1245	197	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1245	197	35	official	official	ADJ
arjefm-1245	197	36	journal	journal	PROPN
arjefm-1245	197	37	of	of	ADP
arjefm-1245	197	38	america	america	PROPN
arjefm-1245	197	39	serial	serial	PROPN
arjefm-1245	197	40	publication	publication	NOUN
arjefm-1245	197	41	american	american	PROPN
arjefm-1245	197	42	research	research	PROPN
arjefm-1245	197	43	journal	journal	PROPN
arjefm-1245	197	44	of	of	ADP
arjefm-1245	197	45	economics	economic	NOUN
arjefm-1245	197	46	,	,	PUNCT
arjefm-1245	197	47	finance	finance	NOUN
arjefm-1245	197	48	and	and	CCONJ
arjefm-1245	197	49	management	management	NOUN
arjefm-1245	197	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1245	197	51	,	,	PUNCT
arjefm-1245	197	52	email	email	NOUN
arjefm-1245	197	53	:	:	PUNCT
arjefm-1245	198	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1245	198	2	128	128	NUM
arjefm-1245	199	1	|	|	ADV
arjefm-1245	199	2	p	p	X
arjefm-1245	199	3	a	a	DET
arjefm-1245	199	4	g	g	PROPN
arjefm-1245	199	5	e	e	PROPN
arjefm-1245	199	6	chukwu	chukwu	NOUN
arjefm-1245	199	7	,	,	PUNCT
arjefm-1245	199	8	n.	n.	PROPN
arjefm-1245	199	9	&	&	CCONJ
arjefm-1245	199	10	asaolu	asaolu	PROPN
arjefm-1245	199	11	,	,	PUNCT
arjefm-1245	199	12	c.	c.	NOUN
arjefm-1245	199	13	(	(	PUNCT
arjefm-1245	199	14	2019	2019	NUM
arjefm-1245	199	15	)	)	PUNCT
arjefm-1245	199	16	.	.	PUNCT
arjefm-1245	200	1	the	the	DET
arjefm-1245	200	2	impact	impact	NOUN
arjefm-1245	200	3	of	of	ADP
arjefm-1245	200	4	basic	basic	ADJ
arjefm-1245	200	5	forensic	forensic	ADJ
arjefm-1245	200	6	accounting	accounting	NOUN
arjefm-1245	200	7	skills	skill	NOUN
arjefm-1245	200	8	in	in	ADP
arjefm-1245	200	9	financial	financial	ADJ
arjefm-1245	200	10	reporting	reporting	NOUN
arjefm-1245	200	11	credibility	credibility	NOUN
arjefm-1245	200	12	among	among	ADP
arjefm-1245	200	13	listed	list	VERB
arjefm-1245	200	14	firms	firm	NOUN
arjefm-1245	200	15	in	in	ADP
arjefm-1245	200	16	nigeria	nigeria	PROPN
arjefm-1245	200	17	.	.	PUNCT
arjefm-1245	201	1	iop	iop	PROPN
arjefm-1245	201	2	conference	conference	PROPN
arjefm-1245	201	3	series	series	PROPN
arjefm-1245	201	4	:	:	PUNCT
arjefm-1245	201	5	earth	earth	NOUN
arjefm-1245	201	6	and	and	CCONJ
arjefm-1245	201	7	environment	environment	NOUN
arjefm-1245	201	8	sciences	sciences	PROPN
arjefm-1245	201	9	.	.	PUNCT
arjefm-1245	202	1	chukwu	chukwu	PROPN
arjefm-1245	202	2	,	,	PUNCT
arjefm-1245	202	3	e.	e.	PROPN
arjefm-1245	202	4	m.	m.	PROPN
arjefm-1245	202	5	(	(	PUNCT
arjefm-1245	202	6	2011	2011	NUM
arjefm-1245	202	7	)	)	PUNCT
arjefm-1245	202	8	.	.	PUNCT
arjefm-1245	203	1	survey	survey	NOUN
arjefm-1245	203	2	of	of	ADP
arjefm-1245	203	3	skills	skill	NOUN
arjefm-1245	203	4	required	require	VERB
arjefm-1245	203	5	by	by	ADP
arjefm-1245	203	6	forensic	forensic	ADJ
arjefm-1245	203	7	accountants	accountant	NOUN
arjefm-1245	203	8	:	:	PUNCT
arjefm-1245	203	9	evidence	evidence	NOUN
arjefm-1245	203	10	from	from	ADP
arjefm-1245	203	11	a	a	DET
arjefm-1245	203	12	developing	develop	VERB
arjefm-1245	203	13	country	country	NOUN
arjefm-1245	203	14	.	.	PUNCT
arjefm-1245	204	1	international	international	ADJ
arjefm-1245	204	2	journal	journal	PROPN
arjefm-1245	204	3	of	of	ADP
arjefm-1245	204	4	contemporary	contemporary	PROPN
arjefm-1245	204	5	business	business	NOUN
arjefm-1245	204	6	studies	study	NOUN
arjefm-1245	204	7	,	,	PUNCT
arjefm-1245	204	8	4(2	4(2	NUM
arjefm-1245	204	9	)	)	PUNCT
arjefm-1245	204	10	,	,	PUNCT
arjefm-1245	204	11	54	54	NUM
arjefm-1245	204	12	-	-	SYM
arjefm-1245	204	13	86	86	NUM
arjefm-1245	204	14	.	.	PUNCT
arjefm-1245	205	1	safiyanu	safiyanu	PROPN
arjefm-1245	205	2	,	,	PUNCT
arjefm-1245	205	3	s.	s.	PROPN
arjefm-1245	205	4	,	,	PUNCT
arjefm-1245	205	5	safiyanu	safiyanu	PROPN
arjefm-1245	205	6	,	,	PUNCT
arjefm-1245	205	7	s.	s.	PROPN
arjefm-1245	205	8	i.	i.	PROPN
arjefm-1245	205	9	&	&	CCONJ
arjefm-1245	205	10	armaya’u	armaya’u	PROPN
arjefm-1245	205	11	,	,	PUNCT
arjefm-1245	205	12	a.	a.	PROPN
arjefm-1245	205	13	s.	s.	PROPN
arjefm-1245	205	14	(	(	PUNCT
arjefm-1245	205	15	2019	2019	NUM
arjefm-1245	205	16	)	)	PUNCT
arjefm-1245	205	17	.	.	PUNCT
arjefm-1245	206	1	the	the	DET
arjefm-1245	206	2	effect	effect	NOUN
arjefm-1245	206	3	of	of	ADP
arjefm-1245	206	4	forensic	forensic	ADJ
arjefm-1245	206	5	investigation	investigation	NOUN
arjefm-1245	206	6	in	in	ADP
arjefm-1245	206	7	detecting	detect	VERB
arjefm-1245	206	8	financial	financial	ADJ
arjefm-1245	206	9	fraud	fraud	NOUN
arjefm-1245	206	10	:	:	PUNCT
arjefm-1245	206	11	a	a	DET
arjefm-1245	206	12	study	study	NOUN
arjefm-1245	206	13	in	in	ADP
arjefm-1245	206	14	nigeria	nigeria	PROPN
arjefm-1245	206	15	.	.	PUNCT
arjefm-1245	207	1	international	international	ADJ
arjefm-1245	207	2	journal	journal	PROPN
arjefm-1245	207	3	of	of	ADP
arjefm-1245	207	4	academic	academic	ADJ
arjefm-1245	207	5	research	research	NOUN
arjefm-1245	207	6	in	in	ADP
arjefm-1245	207	7	business	business	NOUN
arjefm-1245	207	8	&	&	CCONJ
arjefm-1245	207	9	social	social	ADJ
arjefm-1245	207	10	sciences	sciences	PROPN
arjefm-1245	207	11	,	,	PUNCT
arjefm-1245	207	12	9(2	9(2	NUM
arjefm-1245	207	13	)	)	PUNCT
arjefm-1245	207	14	,	,	PUNCT
arjefm-1245	207	15	545	545	NUM
arjefm-1245	207	16	-	-	SYM
arjefm-1245	207	17	553	553	NUM
arjefm-1245	207	18	.	.	PUNCT