id	sid	tid	token	lemma	pos
ajfa-13029	1	1	microsoft	microsoft	PROPN
ajfa-13029	1	2	word	word	PROPN
ajfa-13029	1	3	13029	13029	NUM
ajfa-13029	1	4	-	-	SYM
ajfa-13029	1	5	47671	47671	NUM
ajfa-13029	1	6	-	-	PUNCT
ajfa-13029	1	7	1	1	NUM
ajfa-13029	1	8	-	-	PUNCT
ajfa-13029	1	9	sp	sp	NOUN
ajfa-13029	1	10	-	-	PUNCT
ajfa-13029	1	11	writer2	writer2	NOUN
ajfa-13029	1	12	-	-	ADJ
ajfa-13029	1	13	new	new	ADJ
ajfa-13029	1	14	asian	asian	ADJ
ajfa-13029	1	15	journal	journal	NOUN
ajfa-13029	1	16	of	of	ADP
ajfa-13029	1	17	finance	finance	PROPN
ajfa-13029	1	18	&	&	CCONJ
ajfa-13029	1	19	accounting	accounting	PROPN
ajfa-13029	1	20	issn	issn	PROPN
ajfa-13029	1	21	1946	1946	NUM
ajfa-13029	1	22	-	-	PUNCT
ajfa-13029	1	23	052x	052x	NOUN
ajfa-13029	1	24	2018	2018	NUM
ajfa-13029	1	25	,	,	PUNCT
ajfa-13029	1	26	vol	vol	NOUN
ajfa-13029	1	27	.	.	PROPN
ajfa-13029	1	28	10	10	NUM
ajfa-13029	1	29	,	,	PUNCT
ajfa-13029	1	30	no	no	INTJ
ajfa-13029	1	31	.	.	NOUN
ajfa-13029	1	32	1	1	NUM
ajfa-13029	1	33	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13029	1	34	226	226	NUM
ajfa-13029	1	35	public	public	ADJ
ajfa-13029	1	36	sector	sector	NOUN
ajfa-13029	1	37	auditing	auditing	NOUN
ajfa-13029	1	38	and	and	CCONJ
ajfa-13029	1	39	corruption	corruption	NOUN
ajfa-13029	1	40	:	:	PUNCT
ajfa-13029	1	41	a	a	DET
ajfa-13029	1	42	literature	literature	PROPN
ajfa-13029	1	43	review	review	PROPN
ajfa-13029	1	44	ebrahim	ebrahim	PROPN
ajfa-13029	1	45	ahmed	ahmed	PROPN
ajfa-13029	1	46	assakaf	assakaf	PROPN
ajfa-13029	1	47	accounting	accounting	PROPN
ajfa-13029	1	48	department	department	PROPN
ajfa-13029	1	49	,	,	PUNCT
ajfa-13029	1	50	college	college	NOUN
ajfa-13029	1	51	of	of	ADP
ajfa-13029	1	52	administrative	administrative	ADJ
ajfa-13029	1	53	sciences	sciences	PROPN
ajfa-13029	1	54	,	,	PUNCT
ajfa-13029	1	55	taiz	taiz	PROPN
ajfa-13029	1	56	university	university	NOUN
ajfa-13029	1	57	,	,	PUNCT
ajfa-13029	1	58	yemen	yemen	PROPN
ajfa-13029	1	59	e	e	NOUN
ajfa-13029	1	60	-	-	NOUN
ajfa-13029	1	61	mail	mail	NOUN
ajfa-13029	1	62	:	:	PUNCT
ajfa-13029	1	63	assakaf@gmail.com	assakaf@gmail.com	X
ajfa-13029	1	64	rose	rise	VERB
ajfa-13029	1	65	shamsiah	shamsiah	PROPN
ajfa-13029	1	66	samsudin	samsudin	VERB
ajfa-13029	1	67	tissa	tissa	PROPN
ajfa-13029	1	68	,	,	PUNCT
ajfa-13029	1	69	universiti	universiti	PROPN
ajfa-13029	1	70	utara	utara	PROPN
ajfa-13029	1	71	malaysia	malaysia	PROPN
ajfa-13029	1	72	,	,	PUNCT
ajfa-13029	1	73	malaysia	malaysia	PROPN
ajfa-13029	1	74	.	.	PUNCT
ajfa-13029	2	1	e	e	X
ajfa-13029	2	2	-	-	NOUN
ajfa-13029	2	3	mail	mail	NOUN
ajfa-13029	2	4	:	:	PUNCT
ajfa-13029	2	5	shamsiah@uum.edu.my	shamsiah@uum.edu.my	NOUN
ajfa-13029	2	6	zaleha	zaleha	X
ajfa-13029	2	7	othman	othman	PROPN
ajfa-13029	2	8	oyagsb	oyagsb	PROPN
ajfa-13029	2	9	,	,	PUNCT
ajfa-13029	2	10	universiti	universiti	PROPN
ajfa-13029	2	11	utara	utara	PROPN
ajfa-13029	2	12	malaysia	malaysia	PROPN
ajfa-13029	2	13	,	,	PUNCT
ajfa-13029	2	14	malaysia	malaysia	PROPN
ajfa-13029	2	15	.	.	PUNCT
ajfa-13029	3	1	e	e	X
ajfa-13029	3	2	-	-	NOUN
ajfa-13029	3	3	mail	mail	NOUN
ajfa-13029	3	4	:	:	PUNCT
ajfa-13029	3	5	zaleha@uum.edu.my	zaleha@uum.edu.my	PROPN
ajfa-13029	3	6	received	receive	VERB
ajfa-13029	3	7	:	:	PUNCT
ajfa-13029	3	8	jan	jan	PROPN
ajfa-13029	3	9	.	.	PROPN
ajfa-13029	3	10	17	17	NUM
ajfa-13029	3	11	,	,	PUNCT
ajfa-13029	3	12	2018	2018	NUM
ajfa-13029	3	13	accepted	accept	VERB
ajfa-13029	3	14	:	:	PUNCT
ajfa-13029	3	15	may	may	AUX
ajfa-13029	3	16	4	4	NUM
ajfa-13029	3	17	,	,	PUNCT
ajfa-13029	3	18	2018	2018	NUM
ajfa-13029	3	19	published	publish	VERB
ajfa-13029	3	20	:	:	PUNCT
ajfa-13029	3	21	june	june	PROPN
ajfa-13029	3	22	1	1	NUM
ajfa-13029	3	23	,	,	PUNCT
ajfa-13029	3	24	2018	2018	NUM
ajfa-13029	3	25	doi:10.5296	doi:10.5296	NOUN
ajfa-13029	3	26	/	/	SYM
ajfa-13029	3	27	ajfa.v10i1.13029	ajfa.v10i1.13029	PROPN
ajfa-13029	3	28	url	url	PROPN
ajfa-13029	3	29	:	:	PUNCT
ajfa-13029	3	30	https://doi.org/10.5296/ajfa.v10i1.13029	https://doi.org/10.5296/ajfa.v10i1.13029	X
ajfa-13029	3	31	abstract	abstract	VERB
ajfa-13029	3	32	the	the	DET
ajfa-13029	3	33	notion	notion	NOUN
ajfa-13029	3	34	that	that	SCONJ
ajfa-13029	3	35	auditing	auditing	NOUN
ajfa-13029	3	36	could	could	AUX
ajfa-13029	3	37	reduce	reduce	VERB
ajfa-13029	3	38	corruption	corruption	NOUN
ajfa-13029	3	39	has	have	AUX
ajfa-13029	3	40	received	receive	VERB
ajfa-13029	3	41	considerable	considerable	ADJ
ajfa-13029	3	42	attention	attention	NOUN
ajfa-13029	3	43	in	in	ADP
ajfa-13029	3	44	both	both	DET
ajfa-13029	3	45	business	business	NOUN
ajfa-13029	3	46	and	and	CCONJ
ajfa-13029	3	47	academia	academia	NOUN
ajfa-13029	3	48	.	.	PUNCT
ajfa-13029	4	1	the	the	DET
ajfa-13029	4	2	purpose	purpose	NOUN
ajfa-13029	4	3	of	of	ADP
ajfa-13029	4	4	the	the	DET
ajfa-13029	4	5	current	current	ADJ
ajfa-13029	4	6	study	study	NOUN
ajfa-13029	4	7	is	be	AUX
ajfa-13029	4	8	to	to	PART
ajfa-13029	4	9	explore	explore	VERB
ajfa-13029	4	10	the	the	DET
ajfa-13029	4	11	latest	late	ADJ
ajfa-13029	4	12	trends	trend	NOUN
ajfa-13029	4	13	and	and	CCONJ
ajfa-13029	4	14	gaps	gap	NOUN
ajfa-13029	4	15	in	in	ADP
ajfa-13029	4	16	the	the	DET
ajfa-13029	4	17	literature	literature	NOUN
ajfa-13029	4	18	that	that	PRON
ajfa-13029	4	19	investigate	investigate	VERB
ajfa-13029	4	20	the	the	DET
ajfa-13029	4	21	link	link	NOUN
ajfa-13029	4	22	between	between	ADP
ajfa-13029	4	23	corruption	corruption	NOUN
ajfa-13029	4	24	and	and	CCONJ
ajfa-13029	4	25	public	public	ADJ
ajfa-13029	4	26	sector	sector	NOUN
ajfa-13029	4	27	auditing	auditing	NOUN
ajfa-13029	4	28	.	.	PUNCT
ajfa-13029	5	1	it	it	PRON
ajfa-13029	5	2	is	be	AUX
ajfa-13029	5	3	based	base	VERB
ajfa-13029	5	4	on	on	ADP
ajfa-13029	5	5	reviews	review	NOUN
ajfa-13029	5	6	of	of	ADP
ajfa-13029	5	7	the	the	DET
ajfa-13029	5	8	academic	academic	ADJ
ajfa-13029	5	9	literature	literature	NOUN
ajfa-13029	5	10	and	and	CCONJ
ajfa-13029	5	11	draws	draw	VERB
ajfa-13029	5	12	general	general	ADJ
ajfa-13029	5	13	conclusions	conclusion	NOUN
ajfa-13029	5	14	on	on	ADP
ajfa-13029	5	15	the	the	DET
ajfa-13029	5	16	status	status	NOUN
ajfa-13029	5	17	of	of	ADP
ajfa-13029	5	18	the	the	DET
ajfa-13029	5	19	latest	late	ADJ
ajfa-13029	5	20	findings	finding	NOUN
ajfa-13029	5	21	.	.	PUNCT
ajfa-13029	6	1	the	the	DET
ajfa-13029	6	2	previous	previous	ADJ
ajfa-13029	6	3	literature	literature	NOUN
ajfa-13029	6	4	on	on	ADP
ajfa-13029	6	5	corruption	corruption	NOUN
ajfa-13029	6	6	focused	focus	VERB
ajfa-13029	6	7	on	on	ADP
ajfa-13029	6	8	economic	economic	ADJ
ajfa-13029	6	9	and	and	CCONJ
ajfa-13029	6	10	political	political	ADJ
ajfa-13029	6	11	perspectives	perspective	NOUN
ajfa-13029	6	12	.	.	PUNCT
ajfa-13029	7	1	although	although	SCONJ
ajfa-13029	7	2	evidence	evidence	NOUN
ajfa-13029	7	3	suggests	suggest	VERB
ajfa-13029	7	4	that	that	SCONJ
ajfa-13029	7	5	public	public	ADJ
ajfa-13029	7	6	sector	sector	NOUN
ajfa-13029	7	7	auditing	auditing	NOUN
ajfa-13029	7	8	helps	help	VERB
ajfa-13029	7	9	to	to	PART
ajfa-13029	7	10	combat	combat	VERB
ajfa-13029	7	11	corruption	corruption	NOUN
ajfa-13029	7	12	,	,	PUNCT
ajfa-13029	7	13	there	there	PRON
ajfa-13029	7	14	is	be	VERB
ajfa-13029	7	15	still	still	ADV
ajfa-13029	7	16	a	a	DET
ajfa-13029	7	17	huge	huge	ADJ
ajfa-13029	7	18	gap	gap	NOUN
ajfa-13029	7	19	in	in	ADP
ajfa-13029	7	20	the	the	DET
ajfa-13029	7	21	knowledge	knowledge	NOUN
ajfa-13029	7	22	of	of	ADP
ajfa-13029	7	23	this	this	DET
ajfa-13029	7	24	area	area	NOUN
ajfa-13029	7	25	,	,	PUNCT
ajfa-13029	7	26	especially	especially	ADV
ajfa-13029	7	27	concerning	concern	VERB
ajfa-13029	7	28	the	the	DET
ajfa-13029	7	29	functional	functional	ADJ
ajfa-13029	7	30	role	role	NOUN
ajfa-13029	7	31	of	of	ADP
ajfa-13029	7	32	public	public	ADJ
ajfa-13029	7	33	sector	sector	NOUN
ajfa-13029	7	34	auditing	auditing	NOUN
ajfa-13029	7	35	in	in	ADP
ajfa-13029	7	36	corruption	corruption	NOUN
ajfa-13029	7	37	detection	detection	NOUN
ajfa-13029	7	38	and	and	CCONJ
ajfa-13029	7	39	deterrence	deterrence	NOUN
ajfa-13029	7	40	in	in	ADP
ajfa-13029	7	41	developing	develop	VERB
ajfa-13029	7	42	countries	country	NOUN
ajfa-13029	7	43	.	.	PUNCT
ajfa-13029	8	1	moreover	moreover	ADV
ajfa-13029	8	2	,	,	PUNCT
ajfa-13029	8	3	there	there	PRON
ajfa-13029	8	4	is	be	VERB
ajfa-13029	8	5	a	a	DET
ajfa-13029	8	6	scarcity	scarcity	NOUN
ajfa-13029	8	7	of	of	ADP
ajfa-13029	8	8	literature	literature	NOUN
ajfa-13029	8	9	that	that	PRON
ajfa-13029	8	10	explains	explain	VERB
ajfa-13029	8	11	in	in	ADP
ajfa-13029	8	12	depth	depth	NOUN
ajfa-13029	8	13	how	how	SCONJ
ajfa-13029	8	14	audit	audit	NOUN
ajfa-13029	8	15	types	type	NOUN
ajfa-13029	8	16	conducted	conduct	VERB
ajfa-13029	8	17	by	by	ADP
ajfa-13029	8	18	the	the	DET
ajfa-13029	8	19	supreme	supreme	PROPN
ajfa-13029	8	20	audit	audit	PROPN
ajfa-13029	8	21	institution	institution	NOUN
ajfa-13029	8	22	(	(	PUNCT
ajfa-13029	8	23	sai	sai	X
ajfa-13029	8	24	)	)	PUNCT
ajfa-13029	8	25	may	may	AUX
ajfa-13029	8	26	contribute	contribute	VERB
ajfa-13029	8	27	to	to	ADP
ajfa-13029	8	28	a	a	DET
ajfa-13029	8	29	reduction	reduction	NOUN
ajfa-13029	8	30	in	in	ADP
ajfa-13029	8	31	corruption	corruption	NOUN
ajfa-13029	8	32	,	,	PUNCT
ajfa-13029	8	33	and	and	CCONJ
ajfa-13029	8	34	which	which	DET
ajfa-13029	8	35	types	type	NOUN
ajfa-13029	8	36	of	of	ADP
ajfa-13029	8	37	audit	audit	NOUN
ajfa-13029	8	38	are	be	AUX
ajfa-13029	8	39	more	more	ADV
ajfa-13029	8	40	effective	effective	ADJ
ajfa-13029	8	41	.	.	PUNCT
ajfa-13029	9	1	there	there	PRON
ajfa-13029	9	2	is	be	VERB
ajfa-13029	9	3	also	also	ADV
ajfa-13029	9	4	minimal	minimal	ADJ
ajfa-13029	9	5	in	in	ADP
ajfa-13029	9	6	-	-	PUNCT
ajfa-13029	9	7	depth	depth	NOUN
ajfa-13029	9	8	sharing	sharing	NOUN
ajfa-13029	9	9	on	on	ADP
ajfa-13029	9	10	the	the	DET
ajfa-13029	9	11	challenges	challenge	NOUN
ajfa-13029	9	12	that	that	PRON
ajfa-13029	9	13	public	public	ADJ
ajfa-13029	9	14	sector	sector	NOUN
ajfa-13029	9	15	auditing	auditing	NOUN
ajfa-13029	9	16	faces	face	NOUN
ajfa-13029	9	17	in	in	ADP
ajfa-13029	9	18	detecting	detect	VERB
ajfa-13029	9	19	and	and	CCONJ
ajfa-13029	9	20	preventing	prevent	VERB
ajfa-13029	9	21	corruption	corruption	NOUN
ajfa-13029	9	22	.	.	PUNCT
ajfa-13029	10	1	keywords	keyword	NOUN
ajfa-13029	10	2	:	:	PUNCT
ajfa-13029	10	3	corruption	corruption	NOUN
ajfa-13029	10	4	effects	effect	NOUN
ajfa-13029	10	5	,	,	PUNCT
ajfa-13029	10	6	corruption	corruption	NOUN
ajfa-13029	10	7	,	,	PUNCT
ajfa-13029	10	8	public	public	ADJ
ajfa-13029	10	9	sector	sector	NOUN
ajfa-13029	10	10	auditing	auditing	NOUN
ajfa-13029	10	11	,	,	PUNCT
ajfa-13029	10	12	sai	sai	PROPN
ajfa-13029	10	13	asian	asian	PROPN
ajfa-13029	10	14	journal	journal	PROPN
ajfa-13029	10	15	of	of	ADP
ajfa-13029	10	16	finance	finance	PROPN
ajfa-13029	10	17	&	&	CCONJ
ajfa-13029	10	18	accounting	accounting	PROPN
ajfa-13029	10	19	issn	issn	PROPN
ajfa-13029	10	20	1946	1946	NUM
ajfa-13029	10	21	-	-	PUNCT
ajfa-13029	10	22	052x	052x	NOUN
ajfa-13029	10	23	2018	2018	NUM
ajfa-13029	10	24	,	,	PUNCT
ajfa-13029	10	25	vol	vol	NOUN
ajfa-13029	10	26	.	.	PROPN
ajfa-13029	10	27	10	10	NUM
ajfa-13029	10	28	,	,	PUNCT
ajfa-13029	10	29	no	no	INTJ
ajfa-13029	10	30	.	.	NOUN
ajfa-13029	10	31	1	1	NUM
ajfa-13029	10	32	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13029	10	33	227	227	NUM
ajfa-13029	10	34	introduction	introduction	NOUN
ajfa-13029	10	35	the	the	DET
ajfa-13029	10	36	increasing	increase	VERB
ajfa-13029	10	37	attention	attention	NOUN
ajfa-13029	10	38	of	of	ADP
ajfa-13029	10	39	the	the	DET
ajfa-13029	10	40	media	medium	NOUN
ajfa-13029	10	41	over	over	ADP
ajfa-13029	10	42	the	the	DET
ajfa-13029	10	43	last	last	ADJ
ajfa-13029	10	44	two	two	NUM
ajfa-13029	10	45	decades	decade	NOUN
ajfa-13029	10	46	to	to	ADP
ajfa-13029	10	47	corruption	corruption	NOUN
ajfa-13029	10	48	suggests	suggest	VERB
ajfa-13029	10	49	that	that	SCONJ
ajfa-13029	10	50	developing	develop	VERB
ajfa-13029	10	51	countries	country	NOUN
ajfa-13029	10	52	in	in	ADP
ajfa-13029	10	53	particular	particular	ADJ
ajfa-13029	10	54	are	be	AUX
ajfa-13029	10	55	at	at	ADP
ajfa-13029	10	56	a	a	DET
ajfa-13029	10	57	fragile	fragile	ADJ
ajfa-13029	10	58	stage	stage	NOUN
ajfa-13029	10	59	.	.	PUNCT
ajfa-13029	11	1	the	the	DET
ajfa-13029	11	2	corruption	corruption	NOUN
ajfa-13029	11	3	perception	perception	NOUN
ajfa-13029	11	4	index	index	NOUN
ajfa-13029	11	5	(	(	PUNCT
ajfa-13029	11	6	cpi	cpi	PROPN
ajfa-13029	11	7	)	)	PUNCT
ajfa-13029	11	8	has	have	AUX
ajfa-13029	11	9	shown	show	VERB
ajfa-13029	11	10	that	that	SCONJ
ajfa-13029	11	11	developing	develop	VERB
ajfa-13029	11	12	countries	country	NOUN
ajfa-13029	11	13	are	be	AUX
ajfa-13029	11	14	in	in	ADP
ajfa-13029	11	15	need	need	NOUN
ajfa-13029	11	16	of	of	ADP
ajfa-13029	11	17	effective	effective	ADJ
ajfa-13029	11	18	mechanisms	mechanism	NOUN
ajfa-13029	11	19	to	to	ADP
ajfa-13029	11	20	combat	combat	NOUN
ajfa-13029	11	21	corruption	corruption	NOUN
ajfa-13029	11	22	.	.	PUNCT
ajfa-13029	12	1	in	in	ADP
ajfa-13029	12	2	fact	fact	NOUN
ajfa-13029	12	3	,	,	PUNCT
ajfa-13029	12	4	more	more	ADJ
ajfa-13029	12	5	than	than	ADP
ajfa-13029	12	6	66	66	NUM
ajfa-13029	12	7	%	%	NOUN
ajfa-13029	12	8	of	of	ADP
ajfa-13029	12	9	the	the	DET
ajfa-13029	12	10	nations	nation	NOUN
ajfa-13029	12	11	experience	experience	VERB
ajfa-13029	12	12	the	the	DET
ajfa-13029	12	13	ill	ill	ADJ
ajfa-13029	12	14	effects	effect	NOUN
ajfa-13029	12	15	of	of	ADP
ajfa-13029	12	16	corruption	corruption	NOUN
ajfa-13029	12	17	,	,	PUNCT
ajfa-13029	12	18	including	include	VERB
ajfa-13029	12	19	a	a	DET
ajfa-13029	12	20	large	large	ADJ
ajfa-13029	12	21	proportion	proportion	NOUN
ajfa-13029	12	22	of	of	ADP
ajfa-13029	12	23	the	the	DET
ajfa-13029	12	24	g20	g20	NOUN
ajfa-13029	12	25	countries	country	NOUN
ajfa-13029	12	26	(	(	PUNCT
ajfa-13029	12	27	enste	enste	PROPN
ajfa-13029	12	28	&	&	CCONJ
ajfa-13029	12	29	heldman	heldman	PROPN
ajfa-13029	12	30	,	,	PUNCT
ajfa-13029	12	31	2017	2017	NUM
ajfa-13029	12	32	)	)	PUNCT
ajfa-13029	12	33	.	.	PUNCT
ajfa-13029	13	1	it	it	PRON
ajfa-13029	13	2	is	be	AUX
ajfa-13029	13	3	important	important	ADJ
ajfa-13029	13	4	to	to	PART
ajfa-13029	13	5	note	note	VERB
ajfa-13029	13	6	that	that	SCONJ
ajfa-13029	13	7	corruption	corruption	NOUN
ajfa-13029	13	8	is	be	AUX
ajfa-13029	13	9	not	not	PART
ajfa-13029	13	10	a	a	DET
ajfa-13029	13	11	new	new	ADJ
ajfa-13029	13	12	social	social	ADJ
ajfa-13029	13	13	phenomenon	phenomenon	NOUN
ajfa-13029	13	14	;	;	PUNCT
ajfa-13029	13	15	indeed	indeed	ADV
ajfa-13029	13	16	,	,	PUNCT
ajfa-13029	13	17	it	it	PRON
ajfa-13029	13	18	is	be	AUX
ajfa-13029	13	19	as	as	ADV
ajfa-13029	13	20	old	old	ADJ
ajfa-13029	13	21	as	as	ADP
ajfa-13029	13	22	government	government	NOUN
ajfa-13029	13	23	itself	itself	PRON
ajfa-13029	13	24	(	(	PUNCT
ajfa-13029	13	25	klitgaard	klitgaard	PROPN
ajfa-13029	13	26	,	,	PUNCT
ajfa-13029	13	27	1988	1988	NUM
ajfa-13029	13	28	;	;	PUNCT
ajfa-13029	13	29	othman	othman	ADJ
ajfa-13029	13	30	,	,	PUNCT
ajfa-13029	13	31	shafie	shafie	NOUN
ajfa-13029	13	32	,	,	PUNCT
ajfa-13029	13	33	&	&	CCONJ
ajfa-13029	13	34	zakimi	zakimi	PROPN
ajfa-13029	13	35	,	,	PUNCT
ajfa-13029	13	36	2014	2014	NUM
ajfa-13029	13	37	)	)	PUNCT
ajfa-13029	13	38	.	.	PUNCT
ajfa-13029	14	1	the	the	DET
ajfa-13029	14	2	united	united	PROPN
ajfa-13029	14	3	nations	nations	PROPN
ajfa-13029	14	4	recognizes	recognize	VERB
ajfa-13029	14	5	corruption	corruption	NOUN
ajfa-13029	14	6	as	as	ADP
ajfa-13029	14	7	a	a	DET
ajfa-13029	14	8	major	major	ADJ
ajfa-13029	14	9	global	global	ADJ
ajfa-13029	14	10	issue	issue	NOUN
ajfa-13029	14	11	,	,	PUNCT
ajfa-13029	14	12	listing	list	VERB
ajfa-13029	14	13	fighting	fight	VERB
ajfa-13029	14	14	corruption	corruption	NOUN
ajfa-13029	14	15	as	as	ADP
ajfa-13029	14	16	one	one	NUM
ajfa-13029	14	17	of	of	ADP
ajfa-13029	14	18	its	its	PRON
ajfa-13029	14	19	seventeen	seventeen	NUM
ajfa-13029	14	20	sustainability	sustainability	NOUN
ajfa-13029	14	21	development	development	NOUN
ajfa-13029	14	22	goals	goal	NOUN
ajfa-13029	14	23	.	.	PUNCT
ajfa-13029	15	1	it	it	PRON
ajfa-13029	15	2	is	be	AUX
ajfa-13029	15	3	necessary	necessary	ADJ
ajfa-13029	15	4	because	because	SCONJ
ajfa-13029	15	5	of	of	ADP
ajfa-13029	15	6	the	the	DET
ajfa-13029	15	7	devastating	devastating	ADJ
ajfa-13029	15	8	effects	effect	NOUN
ajfa-13029	15	9	of	of	ADP
ajfa-13029	15	10	corruption	corruption	NOUN
ajfa-13029	15	11	,	,	PUNCT
ajfa-13029	15	12	which	which	PRON
ajfa-13029	15	13	pose	pose	VERB
ajfa-13029	15	14	challenges	challenge	NOUN
ajfa-13029	15	15	to	to	ADP
ajfa-13029	15	16	a	a	DET
ajfa-13029	15	17	country	country	NOUN
ajfa-13029	15	18	’s	’s	PART
ajfa-13029	15	19	development	development	NOUN
ajfa-13029	15	20	,	,	PUNCT
ajfa-13029	15	21	distorting	distort	VERB
ajfa-13029	15	22	public	public	ADJ
ajfa-13029	15	23	expenditure	expenditure	NOUN
ajfa-13029	15	24	and	and	CCONJ
ajfa-13029	15	25	markets	market	NOUN
ajfa-13029	15	26	,	,	PUNCT
ajfa-13029	15	27	reducing	reduce	VERB
ajfa-13029	15	28	economic	economic	ADJ
ajfa-13029	15	29	growth	growth	NOUN
ajfa-13029	15	30	,	,	PUNCT
ajfa-13029	15	31	undermining	undermine	VERB
ajfa-13029	15	32	the	the	DET
ajfa-13029	15	33	rule	rule	NOUN
ajfa-13029	15	34	of	of	ADP
ajfa-13029	15	35	law	law	NOUN
ajfa-13029	15	36	and	and	CCONJ
ajfa-13029	15	37	democracy	democracy	NOUN
ajfa-13029	15	38	,	,	PUNCT
ajfa-13029	15	39	and	and	CCONJ
ajfa-13029	15	40	eroding	erode	VERB
ajfa-13029	15	41	the	the	DET
ajfa-13029	15	42	quality	quality	NOUN
ajfa-13029	15	43	of	of	ADP
ajfa-13029	15	44	life	life	NOUN
ajfa-13029	15	45	(	(	PUNCT
ajfa-13029	15	46	enste	enste	PROPN
ajfa-13029	15	47	&	&	CCONJ
ajfa-13029	15	48	heldman	heldman	PROPN
ajfa-13029	15	49	,	,	PUNCT
ajfa-13029	15	50	2017	2017	NUM
ajfa-13029	15	51	;	;	PUNCT
ajfa-13029	15	52	united	united	PROPN
ajfa-13029	15	53	nations	nations	PROPN
ajfa-13029	15	54	,	,	PUNCT
ajfa-13029	15	55	2004	2004	NUM
ajfa-13029	15	56	)	)	PUNCT
ajfa-13029	15	57	.	.	PUNCT
ajfa-13029	16	1	according	accord	VERB
ajfa-13029	16	2	to	to	ADP
ajfa-13029	16	3	the	the	DET
ajfa-13029	16	4	world	world	PROPN
ajfa-13029	16	5	bank	bank	PROPN
ajfa-13029	16	6	(	(	PUNCT
ajfa-13029	16	7	1997	1997	NUM
ajfa-13029	16	8	)	)	PUNCT
ajfa-13029	16	9	,	,	PUNCT
ajfa-13029	16	10	its	its	PRON
ajfa-13029	16	11	roots	root	NOUN
ajfa-13029	16	12	lie	lie	VERB
ajfa-13029	16	13	deep	deep	ADV
ajfa-13029	16	14	in	in	ADP
ajfa-13029	16	15	political	political	ADJ
ajfa-13029	16	16	and	and	CCONJ
ajfa-13029	16	17	bureaucratic	bureaucratic	ADJ
ajfa-13029	16	18	institutions	institution	NOUN
ajfa-13029	16	19	,	,	PUNCT
ajfa-13029	16	20	and	and	CCONJ
ajfa-13029	16	21	its	its	PRON
ajfa-13029	16	22	effect	effect	NOUN
ajfa-13029	16	23	on	on	ADP
ajfa-13029	16	24	development	development	NOUN
ajfa-13029	16	25	varies	vary	VERB
ajfa-13029	16	26	according	accord	VERB
ajfa-13029	16	27	to	to	ADP
ajfa-13029	16	28	the	the	DET
ajfa-13029	16	29	national	national	ADJ
ajfa-13029	16	30	situation	situation	NOUN
ajfa-13029	16	31	.	.	PUNCT
ajfa-13029	17	1	while	while	SCONJ
ajfa-13029	17	2	the	the	DET
ajfa-13029	17	3	negative	negative	ADJ
ajfa-13029	17	4	effects	effect	NOUN
ajfa-13029	17	5	of	of	ADP
ajfa-13029	17	6	corruption	corruption	NOUN
ajfa-13029	17	7	can	can	AUX
ajfa-13029	17	8	also	also	ADV
ajfa-13029	17	9	be	be	AUX
ajfa-13029	17	10	found	find	VERB
ajfa-13029	17	11	in	in	ADP
ajfa-13029	17	12	developed	develop	VERB
ajfa-13029	17	13	nations	nation	NOUN
ajfa-13029	17	14	,	,	PUNCT
ajfa-13029	17	15	they	they	PRON
ajfa-13029	17	16	are	be	AUX
ajfa-13029	17	17	felt	feel	VERB
ajfa-13029	17	18	most	most	ADV
ajfa-13029	17	19	severely	severely	ADV
ajfa-13029	17	20	in	in	ADP
ajfa-13029	17	21	developing	develop	VERB
ajfa-13029	17	22	countries	country	NOUN
ajfa-13029	17	23	(	(	PUNCT
ajfa-13029	17	24	enste	enste	PROPN
ajfa-13029	17	25	&	&	CCONJ
ajfa-13029	17	26	heldman	heldman	PROPN
ajfa-13029	17	27	,	,	PUNCT
ajfa-13029	17	28	2017	2017	NUM
ajfa-13029	17	29	;	;	PUNCT
ajfa-13029	17	30	rady	rady	PROPN
ajfa-13029	17	31	,	,	PUNCT
ajfa-13029	17	32	2016	2016	NUM
ajfa-13029	17	33	;	;	PUNCT
ajfa-13029	17	34	united	united	PROPN
ajfa-13029	17	35	nations	nations	PROPN
ajfa-13029	17	36	,	,	PUNCT
ajfa-13029	17	37	2004	2004	NUM
ajfa-13029	17	38	)	)	PUNCT
ajfa-13029	17	39	,	,	PUNCT
ajfa-13029	17	40	and	and	CCONJ
ajfa-13029	17	41	there	there	PRON
ajfa-13029	17	42	is	be	VERB
ajfa-13029	17	43	much	much	ADJ
ajfa-13029	17	44	concern	concern	NOUN
ajfa-13029	17	45	over	over	ADP
ajfa-13029	17	46	how	how	SCONJ
ajfa-13029	17	47	to	to	PART
ajfa-13029	17	48	solve	solve	VERB
ajfa-13029	17	49	the	the	DET
ajfa-13029	17	50	menace	menace	NOUN
ajfa-13029	17	51	of	of	ADP
ajfa-13029	17	52	this	this	DET
ajfa-13029	17	53	epidemic	epidemic	NOUN
ajfa-13029	17	54	in	in	ADP
ajfa-13029	17	55	developing	develop	VERB
ajfa-13029	17	56	countries	country	NOUN
ajfa-13029	17	57	(	(	PUNCT
ajfa-13029	17	58	othman	othman	PROPN
ajfa-13029	17	59	et	et	PROPN
ajfa-13029	17	60	al	al	PROPN
ajfa-13029	17	61	.	.	PROPN
ajfa-13029	17	62	,	,	PUNCT
ajfa-13029	17	63	2014	2014	NUM
ajfa-13029	17	64	)	)	PUNCT
ajfa-13029	17	65	.	.	PUNCT
ajfa-13029	18	1	in	in	ADP
ajfa-13029	18	2	recent	recent	ADJ
ajfa-13029	18	3	decades	decade	NOUN
ajfa-13029	18	4	,	,	PUNCT
ajfa-13029	18	5	a	a	DET
ajfa-13029	18	6	number	number	NOUN
ajfa-13029	18	7	of	of	ADP
ajfa-13029	18	8	large	large	ADJ
ajfa-13029	18	9	institutional	institutional	ADJ
ajfa-13029	18	10	actors	actor	NOUN
ajfa-13029	18	11	have	have	AUX
ajfa-13029	18	12	become	become	VERB
ajfa-13029	18	13	actively	actively	ADV
ajfa-13029	18	14	involved	involve	VERB
ajfa-13029	18	15	in	in	ADP
ajfa-13029	18	16	fighting	fight	VERB
ajfa-13029	18	17	corruption	corruption	NOUN
ajfa-13029	18	18	(	(	PUNCT
ajfa-13029	18	19	everett	everett	PROPN
ajfa-13029	18	20	,	,	PUNCT
ajfa-13029	18	21	neu	neu	PROPN
ajfa-13029	18	22	,	,	PUNCT
ajfa-13029	18	23	&	&	CCONJ
ajfa-13029	18	24	rahaman	rahaman	NOUN
ajfa-13029	18	25	,	,	PUNCT
ajfa-13029	18	26	2007	2007	NUM
ajfa-13029	18	27	)	)	PUNCT
ajfa-13029	18	28	;	;	PUNCT
ajfa-13029	18	29	these	these	DET
ajfa-13029	18	30	trends	trend	NOUN
ajfa-13029	18	31	can	can	AUX
ajfa-13029	18	32	be	be	AUX
ajfa-13029	18	33	seen	see	VERB
ajfa-13029	18	34	through	through	ADP
ajfa-13029	18	35	the	the	DET
ajfa-13029	18	36	international	international	ADJ
ajfa-13029	18	37	convention	convention	NOUN
ajfa-13029	18	38	against	against	ADP
ajfa-13029	18	39	corruption	corruption	NOUN
ajfa-13029	18	40	,	,	PUNCT
ajfa-13029	18	41	which	which	PRON
ajfa-13029	18	42	came	come	VERB
ajfa-13029	18	43	into	into	ADP
ajfa-13029	18	44	force	force	NOUN
ajfa-13029	18	45	on	on	ADP
ajfa-13029	18	46	31	31	NUM
ajfa-13029	18	47	october	october	PROPN
ajfa-13029	18	48	2003	2003	NUM
ajfa-13029	18	49	(	(	PUNCT
ajfa-13029	18	50	transparency	transparency	NOUN
ajfa-13029	18	51	international	international	NOUN
ajfa-13029	18	52	,	,	PUNCT
ajfa-13029	18	53	2005	2005	NUM
ajfa-13029	18	54	;	;	PUNCT
ajfa-13029	18	55	united	united	PROPN
ajfa-13029	18	56	nations	nations	PROPN
ajfa-13029	18	57	,	,	PUNCT
ajfa-13029	18	58	2004	2004	NUM
ajfa-13029	18	59	)	)	PUNCT
ajfa-13029	18	60	.	.	PUNCT
ajfa-13029	19	1	as	as	ADV
ajfa-13029	19	2	early	early	ADV
ajfa-13029	19	3	as	as	ADP
ajfa-13029	19	4	1953	1953	NUM
ajfa-13029	19	5	,	,	PUNCT
ajfa-13029	19	6	international	international	ADJ
ajfa-13029	19	7	interests	interest	NOUN
ajfa-13029	19	8	in	in	ADP
ajfa-13029	19	9	fighting	fight	VERB
ajfa-13029	19	10	corruption	corruption	NOUN
ajfa-13029	19	11	and	and	CCONJ
ajfa-13029	19	12	improving	improve	VERB
ajfa-13029	19	13	accountability	accountability	NOUN
ajfa-13029	19	14	in	in	ADP
ajfa-13029	19	15	the	the	DET
ajfa-13029	19	16	public	public	ADJ
ajfa-13029	19	17	sector	sector	NOUN
ajfa-13029	19	18	led	lead	VERB
ajfa-13029	19	19	to	to	ADP
ajfa-13029	19	20	the	the	DET
ajfa-13029	19	21	establishment	establishment	NOUN
ajfa-13029	19	22	of	of	ADP
ajfa-13029	19	23	an	an	DET
ajfa-13029	19	24	important	important	ADJ
ajfa-13029	19	25	institution	institution	NOUN
ajfa-13029	19	26	,	,	PUNCT
ajfa-13029	19	27	the	the	DET
ajfa-13029	19	28	international	international	ADJ
ajfa-13029	19	29	organization	organization	NOUN
ajfa-13029	19	30	of	of	ADP
ajfa-13029	19	31	supreme	supreme	PROPN
ajfa-13029	19	32	audit	audit	PROPN
ajfa-13029	19	33	institutions	institution	NOUN
ajfa-13029	19	34	(	(	PUNCT
ajfa-13029	19	35	intosai	intosai	PROPN
ajfa-13029	19	36	)	)	PUNCT
ajfa-13029	19	37	.	.	PUNCT
ajfa-13029	20	1	this	this	DET
ajfa-13029	20	2	body	body	NOUN
ajfa-13029	20	3	has	have	VERB
ajfa-13029	20	4	190	190	NUM
ajfa-13029	20	5	full	full	ADJ
ajfa-13029	20	6	members	member	NOUN
ajfa-13029	20	7	and	and	CCONJ
ajfa-13029	20	8	operates	operate	VERB
ajfa-13029	20	9	as	as	ADP
ajfa-13029	20	10	a	a	DET
ajfa-13029	20	11	parent	parent	NOUN
ajfa-13029	20	12	organization	organization	NOUN
ajfa-13029	20	13	that	that	PRON
ajfa-13029	20	14	sees	see	VERB
ajfa-13029	20	15	to	to	ADP
ajfa-13029	20	16	the	the	DET
ajfa-13029	20	17	affairs	affair	NOUN
ajfa-13029	20	18	of	of	ADP
ajfa-13029	20	19	the	the	DET
ajfa-13029	20	20	government	government	NOUN
ajfa-13029	20	21	audit	audit	NOUN
ajfa-13029	20	22	community	community	NOUN
ajfa-13029	20	23	.	.	PUNCT
ajfa-13029	21	1	over	over	ADP
ajfa-13029	21	2	many	many	ADJ
ajfa-13029	21	3	decades	decade	NOUN
ajfa-13029	21	4	,	,	PUNCT
ajfa-13029	21	5	the	the	DET
ajfa-13029	21	6	institution	institution	NOUN
ajfa-13029	21	7	has	have	AUX
ajfa-13029	21	8	provided	provide	VERB
ajfa-13029	21	9	a	a	DET
ajfa-13029	21	10	sound	sound	ADJ
ajfa-13029	21	11	framework	framework	NOUN
ajfa-13029	21	12	for	for	ADP
ajfa-13029	21	13	government	government	NOUN
ajfa-13029	21	14	auditing	auditing	NOUN
ajfa-13029	21	15	,	,	PUNCT
ajfa-13029	21	16	ensuring	ensure	VERB
ajfa-13029	21	17	that	that	SCONJ
ajfa-13029	21	18	knowledge	knowledge	NOUN
ajfa-13029	21	19	is	be	AUX
ajfa-13029	21	20	shared	share	VERB
ajfa-13029	21	21	,	,	PUNCT
ajfa-13029	21	22	auditing	auditing	NOUN
ajfa-13029	21	23	exercised	exercise	VERB
ajfa-13029	21	24	and	and	CCONJ
ajfa-13029	21	25	professional	professional	ADJ
ajfa-13029	21	26	capacities	capacity	NOUN
ajfa-13029	21	27	improved	improve	VERB
ajfa-13029	21	28	.	.	PUNCT
ajfa-13029	22	1	development	development	NOUN
ajfa-13029	22	2	among	among	ADP
ajfa-13029	22	3	the	the	DET
ajfa-13029	22	4	membership	membership	NOUN
ajfa-13029	22	5	of	of	ADP
ajfa-13029	22	6	supreme	supreme	ADJ
ajfa-13029	22	7	audit	audit	PROPN
ajfa-13029	22	8	institutions	institution	NOUN
ajfa-13029	22	9	(	(	PUNCT
ajfa-13029	22	10	sais	sais	PROPN
ajfa-13029	22	11	)	)	PUNCT
ajfa-13029	22	12	in	in	ADP
ajfa-13029	22	13	their	their	PRON
ajfa-13029	22	14	respective	respective	ADJ
ajfa-13029	22	15	countries	country	NOUN
ajfa-13029	22	16	is	be	AUX
ajfa-13029	22	17	promoted	promote	VERB
ajfa-13029	22	18	(	(	PUNCT
ajfa-13029	22	19	intosai	intosai	ADJ
ajfa-13029	22	20	,	,	PUNCT
ajfa-13029	22	21	2015	2015	NUM
ajfa-13029	22	22	)	)	PUNCT
ajfa-13029	22	23	.	.	PUNCT
ajfa-13029	23	1	the	the	DET
ajfa-13029	23	2	literature	literature	NOUN
ajfa-13029	23	3	indicates	indicate	VERB
ajfa-13029	23	4	that	that	SCONJ
ajfa-13029	23	5	good	good	ADJ
ajfa-13029	23	6	public	public	ADJ
ajfa-13029	23	7	sector	sector	NOUN
ajfa-13029	23	8	auditing	auditing	NOUN
ajfa-13029	23	9	has	have	VERB
ajfa-13029	23	10	a	a	DET
ajfa-13029	23	11	significant	significant	ADJ
ajfa-13029	23	12	impact	impact	NOUN
ajfa-13029	23	13	on	on	ADP
ajfa-13029	23	14	domestic	domestic	ADJ
ajfa-13029	23	15	levels	level	NOUN
ajfa-13029	23	16	of	of	ADP
ajfa-13029	23	17	corruption	corruption	NOUN
ajfa-13029	23	18	(	(	PUNCT
ajfa-13029	23	19	gustavson	gustavson	NOUN
ajfa-13029	23	20	&	&	CCONJ
ajfa-13029	23	21	sundström	sundström	NOUN
ajfa-13029	23	22	,	,	PUNCT
ajfa-13029	23	23	2016	2016	NUM
ajfa-13029	23	24	)	)	PUNCT
ajfa-13029	23	25	,	,	PUNCT
ajfa-13029	23	26	as	as	SCONJ
ajfa-13029	23	27	it	it	PRON
ajfa-13029	23	28	is	be	AUX
ajfa-13029	23	29	a	a	DET
ajfa-13029	23	30	cornerstone	cornerstone	NOUN
ajfa-13029	23	31	and	and	CCONJ
ajfa-13029	23	32	an	an	DET
ajfa-13029	23	33	essential	essential	ADJ
ajfa-13029	23	34	element	element	NOUN
ajfa-13029	23	35	in	in	ADP
ajfa-13029	23	36	fighting	fight	VERB
ajfa-13029	23	37	corruption	corruption	NOUN
ajfa-13029	23	38	in	in	ADP
ajfa-13029	23	39	the	the	DET
ajfa-13029	23	40	public	public	ADJ
ajfa-13029	23	41	sector	sector	NOUN
ajfa-13029	23	42	,	,	PUNCT
ajfa-13029	23	43	the	the	DET
ajfa-13029	23	44	people	people	NOUN
ajfa-13029	23	45	also	also	ADV
ajfa-13029	23	46	expect	expect	VERB
ajfa-13029	23	47	the	the	DET
ajfa-13029	23	48	auditors	auditor	NOUN
ajfa-13029	23	49	to	to	PART
ajfa-13029	23	50	play	play	VERB
ajfa-13029	23	51	an	an	DET
ajfa-13029	23	52	efficient	efficient	ADJ
ajfa-13029	23	53	role	role	NOUN
ajfa-13029	23	54	in	in	ADP
ajfa-13029	23	55	reducing	reduce	VERB
ajfa-13029	23	56	,	,	PUNCT
ajfa-13029	23	57	if	if	SCONJ
ajfa-13029	23	58	not	not	PART
ajfa-13029	23	59	eradicating	eradicate	VERB
ajfa-13029	23	60	,	,	PUNCT
ajfa-13029	23	61	corruption	corruption	NOUN
ajfa-13029	23	62	(	(	PUNCT
ajfa-13029	23	63	khan	khan	PROPN
ajfa-13029	23	64	,	,	PUNCT
ajfa-13029	23	65	2006	2006	NUM
ajfa-13029	23	66	;	;	PUNCT
ajfa-13029	23	67	otalor	otalor	NOUN
ajfa-13029	23	68	&	&	CCONJ
ajfa-13029	23	69	eiya	eiya	PROPN
ajfa-13029	23	70	,	,	PUNCT
ajfa-13029	23	71	2013	2013	NUM
ajfa-13029	23	72	)	)	PUNCT
ajfa-13029	23	73	.	.	PUNCT
ajfa-13029	24	1	this	this	DET
ajfa-13029	24	2	expectation	expectation	NOUN
ajfa-13029	24	3	arises	arise	VERB
ajfa-13029	24	4	from	from	ADP
ajfa-13029	24	5	the	the	DET
ajfa-13029	24	6	assumption	assumption	NOUN
ajfa-13029	24	7	that	that	SCONJ
ajfa-13029	24	8	the	the	DET
ajfa-13029	24	9	audited	audit	VERB
ajfa-13029	24	10	information	information	NOUN
ajfa-13029	24	11	is	be	AUX
ajfa-13029	24	12	reasonably	reasonably	ADV
ajfa-13029	24	13	accurate	accurate	ADJ
ajfa-13029	24	14	,	,	PUNCT
ajfa-13029	24	15	complete	complete	ADJ
ajfa-13029	24	16	and	and	CCONJ
ajfa-13029	24	17	unbiased	unbiased	ADJ
ajfa-13029	24	18	.	.	PUNCT
ajfa-13029	25	1	auditing	auditing	NOUN
ajfa-13029	25	2	represents	represent	VERB
ajfa-13029	25	3	a	a	DET
ajfa-13029	25	4	crucial	crucial	ADJ
ajfa-13029	25	5	component	component	NOUN
ajfa-13029	25	6	of	of	ADP
ajfa-13029	25	7	accountability	accountability	NOUN
ajfa-13029	25	8	as	as	SCONJ
ajfa-13029	25	9	it	it	PRON
ajfa-13029	25	10	legitimizes	legitimize	VERB
ajfa-13029	25	11	the	the	DET
ajfa-13029	25	12	information	information	NOUN
ajfa-13029	25	13	on	on	ADP
ajfa-13029	25	14	which	which	PRON
ajfa-13029	25	15	financial	financial	ADJ
ajfa-13029	25	16	and	and	CCONJ
ajfa-13029	25	17	formal	formal	ADJ
ajfa-13029	25	18	accountability	accountability	NOUN
ajfa-13029	25	19	relies	rely	VERB
ajfa-13029	25	20	(	(	PUNCT
ajfa-13029	25	21	power	power	NOUN
ajfa-13029	25	22	,	,	PUNCT
ajfa-13029	25	23	1997	1997	NUM
ajfa-13029	25	24	)	)	PUNCT
ajfa-13029	25	25	.	.	PUNCT
ajfa-13029	26	1	hence	hence	ADV
ajfa-13029	26	2	,	,	PUNCT
ajfa-13029	26	3	the	the	DET
ajfa-13029	26	4	audit	audit	NOUN
ajfa-13029	26	5	profession	profession	NOUN
ajfa-13029	26	6	helps	help	VERB
ajfa-13029	26	7	organizations	organization	NOUN
ajfa-13029	26	8	in	in	ADP
ajfa-13029	26	9	the	the	DET
ajfa-13029	26	10	public	public	ADJ
ajfa-13029	26	11	sector	sector	NOUN
ajfa-13029	26	12	to	to	PART
ajfa-13029	26	13	achieve	achieve	VERB
ajfa-13029	26	14	accountability	accountability	NOUN
ajfa-13029	26	15	and	and	CCONJ
ajfa-13029	26	16	integrity	integrity	NOUN
ajfa-13029	26	17	,	,	PUNCT
ajfa-13029	26	18	improve	improve	VERB
ajfa-13029	26	19	operations	operation	NOUN
ajfa-13029	26	20	,	,	PUNCT
ajfa-13029	26	21	and	and	CCONJ
ajfa-13029	26	22	instill	instill	NOUN
ajfa-13029	26	23	confidence	confidence	NOUN
ajfa-13029	26	24	among	among	ADP
ajfa-13029	26	25	citizens	citizen	NOUN
ajfa-13029	26	26	.	.	PUNCT
ajfa-13029	27	1	one	one	NUM
ajfa-13029	27	2	of	of	ADP
ajfa-13029	27	3	the	the	DET
ajfa-13029	27	4	public	public	ADJ
ajfa-13029	27	5	sector	sector	NOUN
ajfa-13029	27	6	auditor	auditor	NOUN
ajfa-13029	27	7	’s	’s	PART
ajfa-13029	27	8	roles	role	NOUN
ajfa-13029	27	9	is	be	AUX
ajfa-13029	27	10	to	to	PART
ajfa-13029	27	11	function	function	VERB
ajfa-13029	27	12	as	as	ADP
ajfa-13029	27	13	a	a	DET
ajfa-13029	27	14	body	body	NOUN
ajfa-13029	27	15	overseeing	oversee	VERB
ajfa-13029	27	16	the	the	DET
ajfa-13029	27	17	conduct	conduct	NOUN
ajfa-13029	27	18	of	of	ADP
ajfa-13029	27	19	public	public	ADJ
ajfa-13029	27	20	asian	asian	ADJ
ajfa-13029	27	21	journal	journal	NOUN
ajfa-13029	27	22	of	of	ADP
ajfa-13029	27	23	finance	finance	PROPN
ajfa-13029	27	24	&	&	CCONJ
ajfa-13029	27	25	accounting	accounting	PROPN
ajfa-13029	27	26	issn	issn	PROPN
ajfa-13029	27	27	1946	1946	NUM
ajfa-13029	27	28	-	-	PUNCT
ajfa-13029	27	29	052x	052x	NOUN
ajfa-13029	27	30	2018	2018	NUM
ajfa-13029	27	31	,	,	PUNCT
ajfa-13029	27	32	vol	vol	NOUN
ajfa-13029	27	33	.	.	PROPN
ajfa-13029	28	1	10	10	NUM
ajfa-13029	28	2	,	,	PUNCT
ajfa-13029	28	3	no	no	INTJ
ajfa-13029	28	4	.	.	NOUN
ajfa-13029	28	5	1	1	NUM
ajfa-13029	28	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13029	28	7	228	228	NUM
ajfa-13029	28	8	sector	sector	NOUN
ajfa-13029	28	9	entities	entity	NOUN
ajfa-13029	28	10	,	,	PUNCT
ajfa-13029	28	11	especially	especially	ADV
ajfa-13029	28	12	with	with	ADP
ajfa-13029	28	13	regard	regard	NOUN
ajfa-13029	28	14	to	to	ADP
ajfa-13029	28	15	public	public	ADJ
ajfa-13029	28	16	funds	fund	NOUN
ajfa-13029	28	17	,	,	PUNCT
ajfa-13029	28	18	serving	serve	VERB
ajfa-13029	28	19	to	to	PART
ajfa-13029	28	20	prevent	prevent	VERB
ajfa-13029	28	21	and	and	CCONJ
ajfa-13029	28	22	detect	detect	VERB
ajfa-13029	28	23	public	public	ADJ
ajfa-13029	28	24	corruption	corruption	NOUN
ajfa-13029	28	25	(	(	PUNCT
ajfa-13029	28	26	goodson	goodson	PROPN
ajfa-13029	28	27	,	,	PUNCT
ajfa-13029	28	28	mory	mory	NOUN
ajfa-13029	28	29	,	,	PUNCT
ajfa-13029	28	30	&	&	CCONJ
ajfa-13029	28	31	lapointe	lapointe	PROPN
ajfa-13029	28	32	,	,	PUNCT
ajfa-13029	28	33	2012	2012	NUM
ajfa-13029	28	34	)	)	PUNCT
ajfa-13029	28	35	.	.	PUNCT
ajfa-13029	29	1	for	for	ADP
ajfa-13029	29	2	this	this	PRON
ajfa-13029	29	3	,	,	PUNCT
ajfa-13029	29	4	the	the	DET
ajfa-13029	29	5	population	population	NOUN
ajfa-13029	29	6	expects	expect	VERB
ajfa-13029	29	7	auditors	auditor	NOUN
ajfa-13029	29	8	to	to	PART
ajfa-13029	29	9	play	play	VERB
ajfa-13029	29	10	an	an	DET
ajfa-13029	29	11	essential	essential	ADJ
ajfa-13029	29	12	role	role	NOUN
ajfa-13029	29	13	in	in	ADP
ajfa-13029	29	14	fighting	fight	VERB
ajfa-13029	29	15	corruption	corruption	NOUN
ajfa-13029	29	16	in	in	ADP
ajfa-13029	29	17	the	the	DET
ajfa-13029	29	18	public	public	ADJ
ajfa-13029	29	19	sector	sector	NOUN
ajfa-13029	29	20	.	.	PUNCT
ajfa-13029	30	1	significantly	significantly	ADV
ajfa-13029	30	2	,	,	PUNCT
ajfa-13029	30	3	there	there	PRON
ajfa-13029	30	4	is	be	VERB
ajfa-13029	30	5	little	little	ADJ
ajfa-13029	30	6	literature	literature	NOUN
ajfa-13029	30	7	studying	study	VERB
ajfa-13029	30	8	the	the	DET
ajfa-13029	30	9	effect	effect	NOUN
ajfa-13029	30	10	of	of	ADP
ajfa-13029	30	11	public	public	ADJ
ajfa-13029	30	12	sector	sector	NOUN
ajfa-13029	30	13	auditing	auditing	NOUN
ajfa-13029	30	14	on	on	ADP
ajfa-13029	30	15	corruption	corruption	NOUN
ajfa-13029	30	16	(	(	PUNCT
ajfa-13029	30	17	gustavson	gustavson	NOUN
ajfa-13029	30	18	&	&	CCONJ
ajfa-13029	30	19	sundström	sundström	NOUN
ajfa-13029	30	20	,	,	PUNCT
ajfa-13029	30	21	2016	2016	NUM
ajfa-13029	30	22	)	)	PUNCT
ajfa-13029	30	23	.	.	PUNCT
ajfa-13029	31	1	in	in	ADP
ajfa-13029	31	2	addition	addition	NOUN
ajfa-13029	31	3	,	,	PUNCT
ajfa-13029	31	4	many	many	ADJ
ajfa-13029	31	5	of	of	ADP
ajfa-13029	31	6	these	these	DET
ajfa-13029	31	7	limited	limited	ADJ
ajfa-13029	31	8	studies	study	NOUN
ajfa-13029	31	9	do	do	AUX
ajfa-13029	31	10	not	not	PART
ajfa-13029	31	11	explain	explain	VERB
ajfa-13029	31	12	why	why	SCONJ
ajfa-13029	31	13	corruption	corruption	NOUN
ajfa-13029	31	14	is	be	AUX
ajfa-13029	31	15	still	still	ADV
ajfa-13029	31	16	increasing	increase	VERB
ajfa-13029	31	17	in	in	ADP
ajfa-13029	31	18	some	some	DET
ajfa-13029	31	19	developing	develop	VERB
ajfa-13029	31	20	countries	country	NOUN
ajfa-13029	31	21	that	that	PRON
ajfa-13029	31	22	have	have	VERB
ajfa-13029	31	23	sais	sais	PROPN
ajfa-13029	31	24	,	,	PUNCT
ajfa-13029	31	25	which	which	PRON
ajfa-13029	31	26	are	be	AUX
ajfa-13029	31	27	supposed	suppose	VERB
ajfa-13029	31	28	to	to	PART
ajfa-13029	31	29	be	be	AUX
ajfa-13029	31	30	responsible	responsible	ADJ
ajfa-13029	31	31	for	for	ADP
ajfa-13029	31	32	auditing	audit	VERB
ajfa-13029	31	33	the	the	DET
ajfa-13029	31	34	public	public	ADJ
ajfa-13029	31	35	sector	sector	NOUN
ajfa-13029	31	36	.	.	PUNCT
ajfa-13029	32	1	few	few	ADJ
ajfa-13029	32	2	have	have	AUX
ajfa-13029	32	3	explored	explore	VERB
ajfa-13029	32	4	the	the	DET
ajfa-13029	32	5	challenges	challenge	NOUN
ajfa-13029	32	6	and	and	CCONJ
ajfa-13029	32	7	obstacles	obstacle	NOUN
ajfa-13029	32	8	faced	face	VERB
ajfa-13029	32	9	by	by	ADP
ajfa-13029	32	10	public	public	ADJ
ajfa-13029	32	11	sector	sector	NOUN
ajfa-13029	32	12	auditing	auditing	NOUN
ajfa-13029	32	13	in	in	ADP
ajfa-13029	32	14	fighting	fight	VERB
ajfa-13029	32	15	corruption	corruption	NOUN
ajfa-13029	32	16	,	,	PUNCT
ajfa-13029	32	17	or	or	CCONJ
ajfa-13029	32	18	the	the	DET
ajfa-13029	32	19	contribution	contribution	NOUN
ajfa-13029	32	20	of	of	ADP
ajfa-13029	32	21	each	each	DET
ajfa-13029	32	22	type	type	NOUN
ajfa-13029	32	23	of	of	ADP
ajfa-13029	32	24	public	public	ADJ
ajfa-13029	32	25	sector	sector	NOUN
ajfa-13029	32	26	auditing	auditing	NOUN
ajfa-13029	32	27	.	.	PUNCT
ajfa-13029	33	1	this	this	DET
ajfa-13029	33	2	paper	paper	NOUN
ajfa-13029	33	3	is	be	AUX
ajfa-13029	33	4	based	base	VERB
ajfa-13029	33	5	on	on	ADP
ajfa-13029	33	6	the	the	DET
ajfa-13029	33	7	analysis	analysis	NOUN
ajfa-13029	33	8	of	of	ADP
ajfa-13029	33	9	three	three	NUM
ajfa-13029	33	10	areas	area	NOUN
ajfa-13029	33	11	of	of	ADP
ajfa-13029	33	12	literature	literature	NOUN
ajfa-13029	33	13	:	:	PUNCT
ajfa-13029	33	14	scientific	scientific	ADJ
ajfa-13029	33	15	or	or	CCONJ
ajfa-13029	33	16	academic	academic	ADJ
ajfa-13029	33	17	literature	literature	NOUN
ajfa-13029	33	18	on	on	ADP
ajfa-13029	33	19	corruption	corruption	NOUN
ajfa-13029	33	20	;	;	PUNCT
ajfa-13029	33	21	scientific	scientific	ADJ
ajfa-13029	33	22	or	or	CCONJ
ajfa-13029	33	23	academic	academic	ADJ
ajfa-13029	33	24	literature	literature	NOUN
ajfa-13029	33	25	on	on	ADP
ajfa-13029	33	26	public	public	ADJ
ajfa-13029	33	27	sector	sector	NOUN
ajfa-13029	33	28	auditing	auditing	NOUN
ajfa-13029	33	29	;	;	PUNCT
ajfa-13029	33	30	and	and	CCONJ
ajfa-13029	33	31	literature	literature	NOUN
ajfa-13029	33	32	linking	link	VERB
ajfa-13029	33	33	public	public	ADJ
ajfa-13029	33	34	sector	sector	NOUN
ajfa-13029	33	35	auditing	auditing	NOUN
ajfa-13029	33	36	and	and	CCONJ
ajfa-13029	33	37	corruption	corruption	NOUN
ajfa-13029	33	38	.	.	PUNCT
ajfa-13029	34	1	this	this	DET
ajfa-13029	34	2	method	method	NOUN
ajfa-13029	34	3	of	of	ADP
ajfa-13029	34	4	analysis	analysis	NOUN
ajfa-13029	34	5	method	method	NOUN
ajfa-13029	34	6	will	will	AUX
ajfa-13029	34	7	identify	identify	VERB
ajfa-13029	34	8	the	the	DET
ajfa-13029	34	9	gaps	gap	NOUN
ajfa-13029	34	10	in	in	ADP
ajfa-13029	34	11	the	the	DET
ajfa-13029	34	12	literature	literature	NOUN
ajfa-13029	34	13	and	and	CCONJ
ajfa-13029	34	14	suggest	suggest	VERB
ajfa-13029	34	15	future	future	ADJ
ajfa-13029	34	16	research	research	NOUN
ajfa-13029	34	17	questions	question	NOUN
ajfa-13029	34	18	(	(	PUNCT
ajfa-13029	34	19	everett	everett	PROPN
ajfa-13029	34	20	et	et	PROPN
ajfa-13029	34	21	al	al	PROPN
ajfa-13029	34	22	.	.	PROPN
ajfa-13029	34	23	,	,	PUNCT
ajfa-13029	34	24	2007	2007	NUM
ajfa-13029	34	25	;	;	PUNCT
ajfa-13029	34	26	guthrie	guthrie	PROPN
ajfa-13029	34	27	,	,	PUNCT
ajfa-13029	34	28	petty	petty	PROPN
ajfa-13029	34	29	,	,	PUNCT
ajfa-13029	34	30	&	&	CCONJ
ajfa-13029	34	31	johanson	johanson	PROPN
ajfa-13029	34	32	,	,	PUNCT
ajfa-13029	34	33	2001	2001	NUM
ajfa-13029	34	34	)	)	PUNCT
ajfa-13029	34	35	.	.	PUNCT
ajfa-13029	35	1	defining	define	VERB
ajfa-13029	35	2	corruption	corruption	NOUN
ajfa-13029	35	3	corruption	corruption	NOUN
ajfa-13029	35	4	,	,	PUNCT
ajfa-13029	35	5	although	although	SCONJ
ajfa-13029	35	6	long	long	ADV
ajfa-13029	35	7	in	in	ADP
ajfa-13029	35	8	existence	existence	NOUN
ajfa-13029	35	9	(	(	PUNCT
ajfa-13029	35	10	klitgaard	klitgaard	ADJ
ajfa-13029	35	11	,	,	PUNCT
ajfa-13029	35	12	1988	1988	NUM
ajfa-13029	35	13	;	;	PUNCT
ajfa-13029	35	14	othman	othman	PROPN
ajfa-13029	35	15	et	et	PROPN
ajfa-13029	35	16	al	al	PROPN
ajfa-13029	35	17	.	.	PROPN
ajfa-13029	35	18	,	,	PUNCT
ajfa-13029	35	19	2014	2014	NUM
ajfa-13029	35	20	)	)	PUNCT
ajfa-13029	35	21	,	,	PUNCT
ajfa-13029	35	22	has	have	AUX
ajfa-13029	35	23	become	become	VERB
ajfa-13029	35	24	a	a	DET
ajfa-13029	35	25	global	global	ADJ
ajfa-13029	35	26	issue	issue	NOUN
ajfa-13029	35	27	,	,	PUNCT
ajfa-13029	35	28	spreading	spread	VERB
ajfa-13029	35	29	across	across	ADP
ajfa-13029	35	30	borders	border	NOUN
ajfa-13029	35	31	and	and	CCONJ
ajfa-13029	35	32	resulting	result	VERB
ajfa-13029	35	33	in	in	ADP
ajfa-13029	35	34	poverty	poverty	NOUN
ajfa-13029	35	35	through	through	ADP
ajfa-13029	35	36	its	its	PRON
ajfa-13029	35	37	social	social	ADJ
ajfa-13029	35	38	,	,	PUNCT
ajfa-13029	35	39	economic	economic	ADJ
ajfa-13029	35	40	and	and	CCONJ
ajfa-13029	35	41	political	political	ADJ
ajfa-13029	35	42	presence	presence	NOUN
ajfa-13029	35	43	(	(	PUNCT
ajfa-13029	35	44	enste	enste	PROPN
ajfa-13029	35	45	&	&	CCONJ
ajfa-13029	35	46	heldman	heldman	PROPN
ajfa-13029	35	47	,	,	PUNCT
ajfa-13029	35	48	2017	2017	NUM
ajfa-13029	35	49	;	;	PUNCT
ajfa-13029	35	50	otalor	otalor	NOUN
ajfa-13029	35	51	&	&	CCONJ
ajfa-13029	35	52	eiya	eiya	PROPN
ajfa-13029	35	53	,	,	PUNCT
ajfa-13029	35	54	2013	2013	NUM
ajfa-13029	35	55	)	)	PUNCT
ajfa-13029	35	56	.	.	PUNCT
ajfa-13029	36	1	it	it	PRON
ajfa-13029	36	2	has	have	AUX
ajfa-13029	36	3	become	become	VERB
ajfa-13029	36	4	an	an	DET
ajfa-13029	36	5	epidemic	epidemic	NOUN
ajfa-13029	36	6	,	,	PUNCT
ajfa-13029	36	7	damaging	damage	VERB
ajfa-13029	36	8	to	to	ADP
ajfa-13029	36	9	society	society	NOUN
ajfa-13029	36	10	in	in	ADP
ajfa-13029	36	11	addition	addition	NOUN
ajfa-13029	36	12	to	to	ADP
ajfa-13029	36	13	undermining	undermine	VERB
ajfa-13029	36	14	the	the	DET
ajfa-13029	36	15	rule	rule	NOUN
ajfa-13029	36	16	of	of	ADP
ajfa-13029	36	17	law	law	NOUN
ajfa-13029	36	18	and	and	CCONJ
ajfa-13029	36	19	democracy	democracy	NOUN
ajfa-13029	36	20	,	,	PUNCT
ajfa-13029	36	21	distorting	distort	VERB
ajfa-13029	36	22	markets	market	NOUN
ajfa-13029	36	23	,	,	PUNCT
ajfa-13029	36	24	and	and	CCONJ
ajfa-13029	36	25	reducing	reduce	VERB
ajfa-13029	36	26	the	the	DET
ajfa-13029	36	27	quality	quality	NOUN
ajfa-13029	36	28	of	of	ADP
ajfa-13029	36	29	life	life	NOUN
ajfa-13029	36	30	(	(	PUNCT
ajfa-13029	36	31	united	united	PROPN
ajfa-13029	36	32	nations	nations	PROPN
ajfa-13029	36	33	,	,	PUNCT
ajfa-13029	36	34	2004	2004	NUM
ajfa-13029	36	35	)	)	PUNCT
ajfa-13029	36	36	.	.	PUNCT
ajfa-13029	37	1	there	there	PRON
ajfa-13029	37	2	is	be	VERB
ajfa-13029	37	3	an	an	DET
ajfa-13029	37	4	inverse	inverse	NOUN
ajfa-13029	37	5	relationship	relationship	NOUN
ajfa-13029	37	6	between	between	ADP
ajfa-13029	37	7	corruption	corruption	NOUN
ajfa-13029	37	8	and	and	CCONJ
ajfa-13029	37	9	growth	growth	NOUN
ajfa-13029	37	10	and	and	CCONJ
ajfa-13029	37	11	development	development	NOUN
ajfa-13029	37	12	(	(	PUNCT
ajfa-13029	37	13	atuilik	atuilik	NOUN
ajfa-13029	37	14	,	,	PUNCT
ajfa-13029	37	15	2013	2013	NUM
ajfa-13029	37	16	;	;	PUNCT
ajfa-13029	37	17	lambsdorff	lambsdorff	NOUN
ajfa-13029	37	18	,	,	PUNCT
ajfa-13029	37	19	2005	2005	NUM
ajfa-13029	37	20	;	;	PUNCT
ajfa-13029	37	21	mauro	mauro	PROPN
ajfa-13029	37	22	,	,	PUNCT
ajfa-13029	37	23	1998	1998	NUM
ajfa-13029	37	24	;	;	PUNCT
ajfa-13029	37	25	papaconstantinou	papaconstantinou	NUM
ajfa-13029	37	26	,	,	PUNCT
ajfa-13029	37	27	tsagkanos	tsagkano	NOUN
ajfa-13029	37	28	,	,	PUNCT
ajfa-13029	37	29	&	&	CCONJ
ajfa-13029	37	30	siriopoulos	siriopoulos	PROPN
ajfa-13029	37	31	,	,	PUNCT
ajfa-13029	37	32	2013	2013	NUM
ajfa-13029	37	33	;	;	PUNCT
ajfa-13029	37	34	rady	rady	PROPN
ajfa-13029	37	35	,	,	PUNCT
ajfa-13029	37	36	2016	2016	NUM
ajfa-13029	37	37	;	;	PUNCT
ajfa-13029	37	38	tanzi	tanzi	PROPN
ajfa-13029	37	39	,	,	PUNCT
ajfa-13029	37	40	1998	1998	NUM
ajfa-13029	37	41	)	)	PUNCT
ajfa-13029	37	42	.	.	PUNCT
ajfa-13029	38	1	corruption	corruption	NOUN
ajfa-13029	38	2	also	also	ADV
ajfa-13029	38	3	contributes	contribute	VERB
ajfa-13029	38	4	to	to	ADP
ajfa-13029	38	5	reducing	reduce	VERB
ajfa-13029	38	6	domestic	domestic	ADJ
ajfa-13029	38	7	and	and	CCONJ
ajfa-13029	38	8	foreign	foreign	ADJ
ajfa-13029	38	9	investment	investment	NOUN
ajfa-13029	38	10	,	,	PUNCT
ajfa-13029	38	11	due	due	ADP
ajfa-13029	38	12	to	to	ADP
ajfa-13029	38	13	the	the	DET
ajfa-13029	38	14	higher	high	ADJ
ajfa-13029	38	15	costs	cost	NOUN
ajfa-13029	38	16	of	of	ADP
ajfa-13029	38	17	entry	entry	NOUN
ajfa-13029	38	18	and	and	CCONJ
ajfa-13029	38	19	the	the	DET
ajfa-13029	38	20	uncertainties	uncertainty	NOUN
ajfa-13029	38	21	of	of	ADP
ajfa-13029	38	22	operating	operate	VERB
ajfa-13029	38	23	in	in	ADP
ajfa-13029	38	24	a	a	DET
ajfa-13029	38	25	corrupt	corrupt	ADJ
ajfa-13029	38	26	environment	environment	NOUN
ajfa-13029	38	27	(	(	PUNCT
ajfa-13029	38	28	ahmadi	ahmadi	PROPN
ajfa-13029	38	29	&	&	CCONJ
ajfa-13029	38	30	homauni	homauni	PROPN
ajfa-13029	38	31	,	,	PUNCT
ajfa-13029	38	32	2011	2011	NUM
ajfa-13029	38	33	;	;	PUNCT
ajfa-13029	38	34	mauro	mauro	PROPN
ajfa-13029	38	35	,	,	PUNCT
ajfa-13029	38	36	1998	1998	NUM
ajfa-13029	38	37	;	;	PUNCT
ajfa-13029	38	38	myint	myint	NOUN
ajfa-13029	38	39	,	,	PUNCT
ajfa-13029	38	40	2000	2000	NUM
ajfa-13029	38	41	)	)	PUNCT
ajfa-13029	38	42	.	.	PUNCT
ajfa-13029	39	1	jetter	jetter	PROPN
ajfa-13029	39	2	,	,	PUNCT
ajfa-13029	39	3	agudelo	agudelo	NOUN
ajfa-13029	39	4	and	and	CCONJ
ajfa-13029	39	5	hassan	hassan	PROPN
ajfa-13029	39	6	(	(	PUNCT
ajfa-13029	39	7	2015	2015	NUM
ajfa-13029	39	8	)	)	PUNCT
ajfa-13029	39	9	found	find	VERB
ajfa-13029	39	10	that	that	SCONJ
ajfa-13029	39	11	although	although	SCONJ
ajfa-13029	39	12	democracy	democracy	NOUN
ajfa-13029	39	13	in	in	ADP
ajfa-13029	39	14	richer	rich	ADJ
ajfa-13029	39	15	countries	country	NOUN
ajfa-13029	39	16	may	may	AUX
ajfa-13029	39	17	lead	lead	VERB
ajfa-13029	39	18	to	to	ADP
ajfa-13029	39	19	a	a	DET
ajfa-13029	39	20	decrease	decrease	NOUN
ajfa-13029	39	21	in	in	ADP
ajfa-13029	39	22	corruption	corruption	NOUN
ajfa-13029	39	23	,	,	PUNCT
ajfa-13029	39	24	in	in	ADP
ajfa-13029	39	25	poor	poor	ADJ
ajfa-13029	39	26	countries	country	NOUN
ajfa-13029	39	27	it	it	PRON
ajfa-13029	39	28	leads	lead	VERB
ajfa-13029	39	29	to	to	ADP
ajfa-13029	39	30	increased	increase	VERB
ajfa-13029	39	31	corruption	corruption	NOUN
ajfa-13029	39	32	,	,	PUNCT
ajfa-13029	39	33	as	as	ADP
ajfa-13029	39	34	a	a	DET
ajfa-13029	39	35	result	result	NOUN
ajfa-13029	39	36	of	of	ADP
ajfa-13029	39	37	differences	difference	NOUN
ajfa-13029	39	38	in	in	ADP
ajfa-13029	39	39	income	income	NOUN
ajfa-13029	39	40	levels	level	NOUN
ajfa-13029	39	41	.	.	PUNCT
ajfa-13029	40	1	corruption	corruption	NOUN
ajfa-13029	40	2	also	also	ADV
ajfa-13029	40	3	leads	lead	VERB
ajfa-13029	40	4	to	to	ADP
ajfa-13029	40	5	a	a	DET
ajfa-13029	40	6	lower	low	ADJ
ajfa-13029	40	7	level	level	NOUN
ajfa-13029	40	8	of	of	ADP
ajfa-13029	40	9	public	public	ADJ
ajfa-13029	40	10	trust	trust	NOUN
ajfa-13029	40	11	in	in	ADP
ajfa-13029	40	12	democratic	democratic	ADJ
ajfa-13029	40	13	government	government	NOUN
ajfa-13029	40	14	institutions	institution	NOUN
ajfa-13029	40	15	,	,	PUNCT
ajfa-13029	40	16	as	as	ADV
ajfa-13029	40	17	well	well	ADV
ajfa-13029	40	18	as	as	ADP
ajfa-13029	40	19	posing	pose	VERB
ajfa-13029	40	20	a	a	DET
ajfa-13029	40	21	threat	threat	NOUN
ajfa-13029	40	22	to	to	ADP
ajfa-13029	40	23	the	the	DET
ajfa-13029	40	24	legitimacy	legitimacy	NOUN
ajfa-13029	40	25	of	of	ADP
ajfa-13029	40	26	government	government	NOUN
ajfa-13029	40	27	(	(	PUNCT
ajfa-13029	40	28	nwabuzor	nwabuzor	PROPN
ajfa-13029	40	29	,	,	PUNCT
ajfa-13029	40	30	2005	2005	NUM
ajfa-13029	40	31	)	)	PUNCT
ajfa-13029	40	32	,	,	PUNCT
ajfa-13029	40	33	resulting	result	VERB
ajfa-13029	40	34	in	in	ADP
ajfa-13029	40	35	political	political	ADJ
ajfa-13029	40	36	destabilization	destabilization	NOUN
ajfa-13029	40	37	(	(	PUNCT
ajfa-13029	40	38	lambsdorff	lambsdorff	NOUN
ajfa-13029	40	39	,	,	PUNCT
ajfa-13029	40	40	2005	2005	NUM
ajfa-13029	40	41	)	)	PUNCT
ajfa-13029	40	42	.	.	PUNCT
ajfa-13029	41	1	gounev	gounev	PROPN
ajfa-13029	41	2	,	,	PUNCT
ajfa-13029	41	3	dzhekova	dzhekova	PROPN
ajfa-13029	41	4	and	and	CCONJ
ajfa-13029	41	5	bezlov	bezlov	PROPN
ajfa-13029	41	6	(	(	PUNCT
ajfa-13029	41	7	2012	2012	NUM
ajfa-13029	41	8	)	)	PUNCT
ajfa-13029	41	9	suggested	suggest	VERB
ajfa-13029	41	10	that	that	SCONJ
ajfa-13029	41	11	a	a	DET
ajfa-13029	41	12	high	high	ADJ
ajfa-13029	41	13	level	level	NOUN
ajfa-13029	41	14	of	of	ADP
ajfa-13029	41	15	corruption	corruption	NOUN
ajfa-13029	41	16	leads	lead	VERB
ajfa-13029	41	17	to	to	ADP
ajfa-13029	41	18	the	the	DET
ajfa-13029	41	19	poor	poor	ADJ
ajfa-13029	41	20	quality	quality	NOUN
ajfa-13029	41	21	of	of	ADP
ajfa-13029	41	22	bureaucratic	bureaucratic	ADJ
ajfa-13029	41	23	systems	system	NOUN
ajfa-13029	41	24	,	,	PUNCT
ajfa-13029	41	25	encouraging	encourage	VERB
ajfa-13029	41	26	the	the	DET
ajfa-13029	41	27	spread	spread	NOUN
ajfa-13029	41	28	of	of	ADP
ajfa-13029	41	29	nepotism	nepotism	NOUN
ajfa-13029	41	30	and	and	CCONJ
ajfa-13029	41	31	bribery	bribery	NOUN
ajfa-13029	41	32	in	in	ADP
ajfa-13029	41	33	the	the	DET
ajfa-13029	41	34	provision	provision	NOUN
ajfa-13029	41	35	of	of	ADP
ajfa-13029	41	36	public	public	ADJ
ajfa-13029	41	37	services	service	NOUN
ajfa-13029	41	38	.	.	PUNCT
ajfa-13029	42	1	employment	employment	NOUN
ajfa-13029	42	2	in	in	ADP
ajfa-13029	42	3	public	public	ADJ
ajfa-13029	42	4	service	service	NOUN
ajfa-13029	42	5	institutions	institution	NOUN
ajfa-13029	42	6	might	might	AUX
ajfa-13029	42	7	itself	itself	PRON
ajfa-13029	42	8	be	be	AUX
ajfa-13029	42	9	based	base	VERB
ajfa-13029	42	10	on	on	ADP
ajfa-13029	42	11	nepotism	nepotism	NOUN
ajfa-13029	42	12	or	or	CCONJ
ajfa-13029	42	13	bribery	bribery	NOUN
ajfa-13029	42	14	,	,	PUNCT
ajfa-13029	42	15	without	without	ADP
ajfa-13029	42	16	regard	regard	NOUN
ajfa-13029	42	17	to	to	ADP
ajfa-13029	42	18	the	the	DET
ajfa-13029	42	19	efficiency	efficiency	NOUN
ajfa-13029	42	20	and	and	CCONJ
ajfa-13029	42	21	capacity	capacity	NOUN
ajfa-13029	42	22	or	or	CCONJ
ajfa-13029	42	23	qualifications	qualification	NOUN
ajfa-13029	42	24	of	of	ADP
ajfa-13029	42	25	the	the	DET
ajfa-13029	42	26	individual	individual	NOUN
ajfa-13029	42	27	being	be	AUX
ajfa-13029	42	28	employed	employ	VERB
ajfa-13029	42	29	.	.	PUNCT
ajfa-13029	43	1	alarmingly	alarmingly	ADV
ajfa-13029	43	2	,	,	PUNCT
ajfa-13029	43	3	corruption	corruption	NOUN
ajfa-13029	43	4	may	may	AUX
ajfa-13029	43	5	also	also	ADV
ajfa-13029	43	6	distort	distort	VERB
ajfa-13029	43	7	government	government	NOUN
ajfa-13029	43	8	budgets	budget	NOUN
ajfa-13029	43	9	with	with	ADP
ajfa-13029	43	10	respect	respect	NOUN
ajfa-13029	43	11	to	to	ADP
ajfa-13029	43	12	revenue	revenue	NOUN
ajfa-13029	43	13	generation	generation	NOUN
ajfa-13029	43	14	and	and	CCONJ
ajfa-13029	43	15	expenditure	expenditure	NOUN
ajfa-13029	43	16	.	.	PUNCT
ajfa-13029	44	1	for	for	ADP
ajfa-13029	44	2	instance	instance	NOUN
ajfa-13029	44	3	,	,	PUNCT
ajfa-13029	44	4	it	it	PRON
ajfa-13029	44	5	affects	affect	VERB
ajfa-13029	44	6	the	the	DET
ajfa-13029	44	7	collection	collection	NOUN
ajfa-13029	44	8	of	of	ADP
ajfa-13029	44	9	customs	custom	NOUN
ajfa-13029	44	10	duties	duty	NOUN
ajfa-13029	44	11	,	,	PUNCT
ajfa-13029	44	12	taxes	taxis	NOUN
ajfa-13029	44	13	,	,	PUNCT
ajfa-13029	44	14	dues	due	NOUN
ajfa-13029	44	15	and	and	CCONJ
ajfa-13029	44	16	fees	fee	NOUN
ajfa-13029	44	17	for	for	ADP
ajfa-13029	44	18	public	public	ADJ
ajfa-13029	44	19	utilities	utility	NOUN
ajfa-13029	44	20	such	such	ADJ
ajfa-13029	44	21	as	as	ADP
ajfa-13029	44	22	electricity	electricity	NOUN
ajfa-13029	44	23	and	and	CCONJ
ajfa-13029	44	24	water	water	NOUN
ajfa-13029	44	25	supply	supply	NOUN
ajfa-13029	44	26	(	(	PUNCT
ajfa-13029	44	27	myint	myint	NOUN
ajfa-13029	44	28	,	,	PUNCT
ajfa-13029	44	29	2000	2000	NUM
ajfa-13029	44	30	)	)	PUNCT
ajfa-13029	44	31	.	.	PUNCT
ajfa-13029	45	1	corruption	corruption	NOUN
ajfa-13029	45	2	lingers	linger	VERB
ajfa-13029	45	3	and	and	CCONJ
ajfa-13029	45	4	can	can	AUX
ajfa-13029	45	5	be	be	AUX
ajfa-13029	45	6	deceptive	deceptive	ADJ
ajfa-13029	45	7	,	,	PUNCT
ajfa-13029	45	8	for	for	ADP
ajfa-13029	45	9	example	example	NOUN
ajfa-13029	45	10	in	in	ADP
ajfa-13029	45	11	purchasing	purchase	VERB
ajfa-13029	45	12	weapons	weapon	NOUN
ajfa-13029	45	13	of	of	ADP
ajfa-13029	45	14	an	an	DET
ajfa-13029	45	15	excessive	excessive	ADJ
ajfa-13029	45	16	amount	amount	NOUN
ajfa-13029	45	17	under	under	ADP
ajfa-13029	45	18	the	the	DET
ajfa-13029	45	19	pretext	pretext	NOUN
ajfa-13029	45	20	of	of	ADP
ajfa-13029	45	21	safeguarding	safeguard	VERB
ajfa-13029	45	22	national	national	ADJ
ajfa-13029	45	23	security	security	NOUN
ajfa-13029	45	24	(	(	PUNCT
ajfa-13029	45	25	myint	myint	NOUN
ajfa-13029	45	26	,	,	PUNCT
ajfa-13029	45	27	2000	2000	NUM
ajfa-13029	45	28	;	;	PUNCT
ajfa-13029	45	29	shleifer	shleifer	PROPN
ajfa-13029	45	30	&	&	CCONJ
ajfa-13029	45	31	vishny	vishny	PROPN
ajfa-13029	45	32	,	,	PUNCT
ajfa-13029	45	33	asian	asian	ADJ
ajfa-13029	45	34	journal	journal	NOUN
ajfa-13029	45	35	of	of	ADP
ajfa-13029	45	36	finance	finance	PROPN
ajfa-13029	45	37	&	&	CCONJ
ajfa-13029	45	38	accounting	accounting	PROPN
ajfa-13029	45	39	issn	issn	PROPN
ajfa-13029	45	40	1946	1946	NUM
ajfa-13029	45	41	-	-	PUNCT
ajfa-13029	45	42	052x	052x	NOUN
ajfa-13029	45	43	2018	2018	NUM
ajfa-13029	45	44	,	,	PUNCT
ajfa-13029	45	45	vol	vol	NOUN
ajfa-13029	45	46	.	.	PROPN
ajfa-13029	46	1	10	10	NUM
ajfa-13029	46	2	,	,	PUNCT
ajfa-13029	46	3	no	no	INTJ
ajfa-13029	46	4	.	.	NOUN
ajfa-13029	46	5	1	1	NUM
ajfa-13029	46	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13029	46	7	229	229	NUM
ajfa-13029	46	8	1993	1993	NUM
ajfa-13029	46	9	)	)	PUNCT
ajfa-13029	46	10	.	.	PUNCT
ajfa-13029	47	1	investment	investment	NOUN
ajfa-13029	47	2	in	in	ADP
ajfa-13029	47	3	public	public	ADJ
ajfa-13029	47	4	infrastructure	infrastructure	NOUN
ajfa-13029	47	5	,	,	PUNCT
ajfa-13029	47	6	needing	need	VERB
ajfa-13029	47	7	extra	extra	ADJ
ajfa-13029	47	8	funding	funding	NOUN
ajfa-13029	47	9	,	,	PUNCT
ajfa-13029	47	10	may	may	AUX
ajfa-13029	47	11	be	be	AUX
ajfa-13029	47	12	sidelined	sideline	VERB
ajfa-13029	47	13	,	,	PUNCT
ajfa-13029	47	14	resulting	result	VERB
ajfa-13029	47	15	in	in	ADP
ajfa-13029	47	16	poorer	poor	ADJ
ajfa-13029	47	17	quality	quality	NOUN
ajfa-13029	47	18	output	output	NOUN
ajfa-13029	47	19	(	(	PUNCT
ajfa-13029	47	20	everett	everett	PROPN
ajfa-13029	47	21	et	et	PROPN
ajfa-13029	47	22	al	al	PROPN
ajfa-13029	47	23	.	.	PROPN
ajfa-13029	47	24	,	,	PUNCT
ajfa-13029	47	25	2007	2007	NUM
ajfa-13029	47	26	;	;	PUNCT
ajfa-13029	47	27	tanzi	tanzi	PROPN
ajfa-13029	47	28	&	&	CCONJ
ajfa-13029	47	29	davoodi	davoodi	PROPN
ajfa-13029	47	30	,	,	PUNCT
ajfa-13029	47	31	1998	1998	NUM
ajfa-13029	47	32	)	)	PUNCT
ajfa-13029	47	33	.	.	PUNCT
ajfa-13029	48	1	spending	spend	VERB
ajfa-13029	48	2	on	on	ADP
ajfa-13029	48	3	infrastructure	infrastructure	NOUN
ajfa-13029	48	4	is	be	AUX
ajfa-13029	48	5	often	often	ADV
ajfa-13029	48	6	preferred	prefer	VERB
ajfa-13029	48	7	by	by	ADP
ajfa-13029	48	8	officials	official	NOUN
ajfa-13029	48	9	to	to	PART
ajfa-13029	48	10	avoid	avoid	VERB
ajfa-13029	48	11	spending	spend	VERB
ajfa-13029	48	12	on	on	ADP
ajfa-13029	48	13	health	health	NOUN
ajfa-13029	48	14	or	or	CCONJ
ajfa-13029	48	15	education	education	NOUN
ajfa-13029	48	16	projects	project	NOUN
ajfa-13029	48	17	,	,	PUNCT
ajfa-13029	48	18	as	as	SCONJ
ajfa-13029	48	19	they	they	PRON
ajfa-13029	48	20	assume	assume	VERB
ajfa-13029	48	21	that	that	SCONJ
ajfa-13029	48	22	there	there	PRON
ajfa-13029	48	23	is	be	VERB
ajfa-13029	48	24	less	less	ADJ
ajfa-13029	48	25	opportunity	opportunity	NOUN
ajfa-13029	48	26	for	for	ADP
ajfa-13029	48	27	embezzlement	embezzlement	NOUN
ajfa-13029	48	28	in	in	ADP
ajfa-13029	48	29	projects	project	NOUN
ajfa-13029	48	30	for	for	ADP
ajfa-13029	48	31	rural	rural	ADJ
ajfa-13029	48	32	development	development	NOUN
ajfa-13029	48	33	,	,	PUNCT
ajfa-13029	48	34	textbooks	textbook	NOUN
ajfa-13029	48	35	,	,	PUNCT
ajfa-13029	48	36	payment	payment	NOUN
ajfa-13029	48	37	of	of	ADP
ajfa-13029	48	38	teachers	teacher	NOUN
ajfa-13029	48	39	’	'	PUNCT
ajfa-13029	48	40	salaries	salary	NOUN
ajfa-13029	48	41	,	,	PUNCT
ajfa-13029	48	42	training	training	NOUN
ajfa-13029	48	43	and	and	CCONJ
ajfa-13029	48	44	development	development	NOUN
ajfa-13029	48	45	and	and	CCONJ
ajfa-13029	48	46	preventive	preventive	ADJ
ajfa-13029	48	47	healthcare	healthcare	NOUN
ajfa-13029	48	48	(	(	PUNCT
ajfa-13029	48	49	ahmadi	ahmadi	PROPN
ajfa-13029	48	50	&	&	CCONJ
ajfa-13029	48	51	homauni	homauni	PROPN
ajfa-13029	48	52	,	,	PUNCT
ajfa-13029	48	53	2011	2011	NUM
ajfa-13029	48	54	;	;	PUNCT
ajfa-13029	48	55	myint	myint	NOUN
ajfa-13029	48	56	,	,	PUNCT
ajfa-13029	48	57	2000	2000	NUM
ajfa-13029	48	58	;	;	PUNCT
ajfa-13029	48	59	shleifer	shleifer	PROPN
ajfa-13029	48	60	&	&	CCONJ
ajfa-13029	48	61	vishny	vishny	PROPN
ajfa-13029	48	62	,	,	PUNCT
ajfa-13029	48	63	1993	1993	NUM
ajfa-13029	48	64	)	)	PUNCT
ajfa-13029	48	65	.	.	PUNCT
ajfa-13029	49	1	public	public	ADJ
ajfa-13029	49	2	sector	sector	NOUN
ajfa-13029	49	3	auditing	auditing	NOUN
ajfa-13029	49	4	and	and	CCONJ
ajfa-13029	49	5	corruption	corruption	NOUN
ajfa-13029	49	6	it	it	PRON
ajfa-13029	49	7	has	have	AUX
ajfa-13029	49	8	already	already	ADV
ajfa-13029	49	9	been	be	AUX
ajfa-13029	49	10	established	establish	VERB
ajfa-13029	49	11	that	that	SCONJ
ajfa-13029	49	12	auditing	auditing	NOUN
ajfa-13029	49	13	is	be	AUX
ajfa-13029	49	14	an	an	DET
ajfa-13029	49	15	essential	essential	ADJ
ajfa-13029	49	16	element	element	NOUN
ajfa-13029	49	17	in	in	ADP
ajfa-13029	49	18	combatting	combat	VERB
ajfa-13029	49	19	corruption	corruption	NOUN
ajfa-13029	49	20	(	(	PUNCT
ajfa-13029	49	21	khan	khan	PROPN
ajfa-13029	49	22	,	,	PUNCT
ajfa-13029	49	23	2006	2006	NUM
ajfa-13029	49	24	;	;	PUNCT
ajfa-13029	49	25	otalor	otalor	NOUN
ajfa-13029	49	26	&	&	CCONJ
ajfa-13029	49	27	eiya	eiya	PROPN
ajfa-13029	49	28	,	,	PUNCT
ajfa-13029	49	29	2013	2013	NUM
ajfa-13029	49	30	)	)	PUNCT
ajfa-13029	49	31	.	.	PUNCT
ajfa-13029	50	1	khan	khan	PROPN
ajfa-13029	50	2	(	(	PUNCT
ajfa-13029	50	3	2006	2006	NUM
ajfa-13029	50	4	)	)	PUNCT
ajfa-13029	50	5	claimed	claim	VERB
ajfa-13029	50	6	that	that	SCONJ
ajfa-13029	50	7	auditing	auditing	NOUN
ajfa-13029	50	8	has	have	VERB
ajfa-13029	50	9	an	an	DET
ajfa-13029	50	10	important	important	ADJ
ajfa-13029	50	11	role	role	NOUN
ajfa-13029	50	12	in	in	ADP
ajfa-13029	50	13	fighting	fight	VERB
ajfa-13029	50	14	corruption	corruption	NOUN
ajfa-13029	50	15	in	in	ADP
ajfa-13029	50	16	the	the	DET
ajfa-13029	50	17	public	public	ADJ
ajfa-13029	50	18	sector	sector	NOUN
ajfa-13029	50	19	,	,	PUNCT
ajfa-13029	50	20	and	and	CCONJ
ajfa-13029	50	21	that	that	SCONJ
ajfa-13029	50	22	auditors	auditor	NOUN
ajfa-13029	50	23	and	and	CCONJ
ajfa-13029	50	24	the	the	DET
ajfa-13029	50	25	audit	audit	NOUN
ajfa-13029	50	26	profession	profession	NOUN
ajfa-13029	50	27	in	in	ADP
ajfa-13029	50	28	general	general	ADJ
ajfa-13029	50	29	are	be	AUX
ajfa-13029	50	30	significant	significant	ADJ
ajfa-13029	50	31	elements	element	NOUN
ajfa-13029	50	32	in	in	ADP
ajfa-13029	50	33	reducing	reduce	VERB
ajfa-13029	50	34	fraud	fraud	NOUN
ajfa-13029	50	35	and	and	CCONJ
ajfa-13029	50	36	corruption	corruption	NOUN
ajfa-13029	50	37	(	(	PUNCT
ajfa-13029	50	38	borge	borge	NOUN
ajfa-13029	50	39	,	,	PUNCT
ajfa-13029	50	40	1999	1999	NUM
ajfa-13029	50	41	;	;	PUNCT
ajfa-13029	51	1	everett	everett	PROPN
ajfa-13029	51	2	et	et	PROPN
ajfa-13029	51	3	al	al	PROPN
ajfa-13029	51	4	.	.	PROPN
ajfa-13029	51	5	,	,	PUNCT
ajfa-13029	51	6	2007	2007	NUM
ajfa-13029	51	7	)	)	PUNCT
ajfa-13029	51	8	.	.	PUNCT
ajfa-13029	52	1	this	this	PRON
ajfa-13029	52	2	is	be	AUX
ajfa-13029	52	3	also	also	ADV
ajfa-13029	52	4	consistent	consistent	ADJ
ajfa-13029	52	5	with	with	ADP
ajfa-13029	52	6	the	the	DET
ajfa-13029	52	7	assumption	assumption	NOUN
ajfa-13029	52	8	that	that	SCONJ
ajfa-13029	52	9	higher	high	ADJ
ajfa-13029	52	10	quality	quality	NOUN
ajfa-13029	52	11	auditing	auditing	NOUN
ajfa-13029	52	12	in	in	ADP
ajfa-13029	52	13	the	the	DET
ajfa-13029	52	14	public	public	ADJ
ajfa-13029	52	15	sector	sector	NOUN
ajfa-13029	52	16	seems	seem	VERB
ajfa-13029	52	17	to	to	PART
ajfa-13029	52	18	have	have	VERB
ajfa-13029	52	19	a	a	DET
ajfa-13029	52	20	pronounced	pronounced	ADJ
ajfa-13029	52	21	effect	effect	NOUN
ajfa-13029	52	22	on	on	ADP
ajfa-13029	52	23	reducing	reduce	VERB
ajfa-13029	52	24	national	national	ADJ
ajfa-13029	52	25	corruption	corruption	NOUN
ajfa-13029	52	26	(	(	PUNCT
ajfa-13029	52	27	dipietro	dipietro	PROPN
ajfa-13029	52	28	,	,	PUNCT
ajfa-13029	52	29	2011	2011	NUM
ajfa-13029	52	30	)	)	PUNCT
ajfa-13029	52	31	.	.	PUNCT
ajfa-13029	53	1	ionescu	ionescu	PROPN
ajfa-13029	53	2	(	(	PUNCT
ajfa-13029	53	3	2014	2014	NUM
ajfa-13029	53	4	)	)	PUNCT
ajfa-13029	53	5	similarly	similarly	ADV
ajfa-13029	53	6	argues	argue	VERB
ajfa-13029	53	7	that	that	SCONJ
ajfa-13029	53	8	government	government	NOUN
ajfa-13029	53	9	should	should	AUX
ajfa-13029	53	10	design	design	VERB
ajfa-13029	53	11	auditing	auditing	NOUN
ajfa-13029	53	12	as	as	ADP
ajfa-13029	53	13	a	a	DET
ajfa-13029	53	14	proficient	proficient	ADJ
ajfa-13029	53	15	scheme	scheme	NOUN
ajfa-13029	53	16	that	that	PRON
ajfa-13029	53	17	can	can	AUX
ajfa-13029	53	18	be	be	AUX
ajfa-13029	53	19	used	use	VERB
ajfa-13029	53	20	for	for	ADP
ajfa-13029	53	21	checks	check	NOUN
ajfa-13029	53	22	and	and	CCONJ
ajfa-13029	53	23	balances	balance	NOUN
ajfa-13029	53	24	and	and	CCONJ
ajfa-13029	53	25	for	for	ADP
ajfa-13029	53	26	detecting	detect	VERB
ajfa-13029	53	27	fraud	fraud	NOUN
ajfa-13029	53	28	;	;	PUNCT
ajfa-13029	53	29	such	such	ADJ
ajfa-13029	53	30	schemes	scheme	NOUN
ajfa-13029	53	31	should	should	AUX
ajfa-13029	53	32	help	help	VERB
ajfa-13029	53	33	government	government	NOUN
ajfa-13029	53	34	auditors	auditor	NOUN
ajfa-13029	53	35	to	to	PART
ajfa-13029	53	36	detect	detect	VERB
ajfa-13029	53	37	corrupt	corrupt	ADJ
ajfa-13029	53	38	practices	practice	NOUN
ajfa-13029	53	39	and	and	CCONJ
ajfa-13029	53	40	so	so	ADV
ajfa-13029	53	41	avoid	avoid	VERB
ajfa-13029	53	42	serious	serious	ADJ
ajfa-13029	53	43	potential	potential	ADJ
ajfa-13029	53	44	economic	economic	ADJ
ajfa-13029	53	45	deficiencies	deficiency	NOUN
ajfa-13029	53	46	.	.	PUNCT
ajfa-13029	54	1	the	the	DET
ajfa-13029	54	2	role	role	NOUN
ajfa-13029	54	3	of	of	ADP
ajfa-13029	54	4	public	public	ADJ
ajfa-13029	54	5	sector	sector	NOUN
ajfa-13029	54	6	auditing	auditing	NOUN
ajfa-13029	54	7	is	be	AUX
ajfa-13029	54	8	represented	represent	VERB
ajfa-13029	54	9	by	by	ADP
ajfa-13029	54	10	sais	sais	PROPN
ajfa-13029	54	11	through	through	ADP
ajfa-13029	54	12	the	the	DET
ajfa-13029	54	13	objectives	objective	NOUN
ajfa-13029	54	14	of	of	ADP
ajfa-13029	54	15	the	the	DET
ajfa-13029	54	16	international	international	ADJ
ajfa-13029	54	17	standards	standard	NOUN
ajfa-13029	54	18	of	of	ADP
ajfa-13029	54	19	supreme	supreme	ADJ
ajfa-13029	54	20	audit	audit	NOUN
ajfa-13029	54	21	institutions	institution	NOUN
ajfa-13029	54	22	(	(	PUNCT
ajfa-13029	54	23	issais	issais	ADJ
ajfa-13029	54	24	)	)	PUNCT
ajfa-13029	54	25	.	.	PUNCT
ajfa-13029	55	1	issai	issai	PROPN
ajfa-13029	55	2	’s	’s	PART
ajfa-13029	55	3	fundamental	fundamental	ADJ
ajfa-13029	55	4	principles	principle	NOUN
ajfa-13029	55	5	of	of	ADP
ajfa-13029	55	6	public	public	ADJ
ajfa-13029	55	7	-	-	PUNCT
ajfa-13029	55	8	sector	sector	NOUN
ajfa-13029	55	9	auditing	auditing	NOUN
ajfa-13029	55	10	indicate	indicate	VERB
ajfa-13029	55	11	that	that	DET
ajfa-13029	55	12	audits	audits	NOUN
ajfa-13029	55	13	in	in	ADP
ajfa-13029	55	14	the	the	DET
ajfa-13029	55	15	public	public	ADJ
ajfa-13029	55	16	sector	sector	NOUN
ajfa-13029	55	17	stem	stem	VERB
ajfa-13029	55	18	from	from	ADP
ajfa-13029	55	19	the	the	DET
ajfa-13029	55	20	same	same	ADJ
ajfa-13029	55	21	objectives	objective	NOUN
ajfa-13029	55	22	,	,	PUNCT
ajfa-13029	55	23	although	although	SCONJ
ajfa-13029	55	24	specific	specific	ADJ
ajfa-13029	55	25	objectives	objective	NOUN
ajfa-13029	55	26	and	and	CCONJ
ajfa-13029	55	27	output	output	NOUN
ajfa-13029	55	28	may	may	AUX
ajfa-13029	55	29	differ	differ	VERB
ajfa-13029	55	30	depending	depend	VERB
ajfa-13029	55	31	on	on	ADP
ajfa-13029	55	32	the	the	DET
ajfa-13029	55	33	type	type	NOUN
ajfa-13029	55	34	of	of	ADP
ajfa-13029	55	35	audit	audit	NOUN
ajfa-13029	55	36	that	that	PRON
ajfa-13029	55	37	is	be	AUX
ajfa-13029	55	38	being	be	AUX
ajfa-13029	55	39	carried	carry	VERB
ajfa-13029	55	40	out	out	ADP
ajfa-13029	55	41	.	.	PUNCT
ajfa-13029	56	1	however	however	ADV
ajfa-13029	56	2	,	,	PUNCT
ajfa-13029	56	3	all	all	DET
ajfa-13029	56	4	public	public	ADJ
ajfa-13029	56	5	sector	sector	NOUN
ajfa-13029	56	6	auditing	auditing	NOUN
ajfa-13029	56	7	has	have	VERB
ajfa-13029	56	8	four	four	NUM
ajfa-13029	56	9	common	common	ADJ
ajfa-13029	56	10	principles	principle	NOUN
ajfa-13029	56	11	.	.	PUNCT
ajfa-13029	57	1	first	first	ADV
ajfa-13029	57	2	,	,	PUNCT
ajfa-13029	57	3	public	public	ADJ
ajfa-13029	57	4	sector	sector	NOUN
ajfa-13029	57	5	auditing	auditing	NOUN
ajfa-13029	57	6	provides	provide	VERB
ajfa-13029	57	7	all	all	DET
ajfa-13029	57	8	the	the	DET
ajfa-13029	57	9	potential	potential	ADJ
ajfa-13029	57	10	users	user	NOUN
ajfa-13029	57	11	with	with	ADP
ajfa-13029	57	12	objective	objective	ADJ
ajfa-13029	57	13	,	,	PUNCT
ajfa-13029	57	14	independent	independent	ADJ
ajfa-13029	57	15	and	and	CCONJ
ajfa-13029	57	16	reliable	reliable	ADJ
ajfa-13029	57	17	information	information	NOUN
ajfa-13029	57	18	based	base	VERB
ajfa-13029	57	19	on	on	ADP
ajfa-13029	57	20	sufficient	sufficient	ADJ
ajfa-13029	57	21	and	and	CCONJ
ajfa-13029	57	22	appropriate	appropriate	ADJ
ajfa-13029	57	23	evidence	evidence	NOUN
ajfa-13029	57	24	relating	relate	VERB
ajfa-13029	57	25	to	to	ADP
ajfa-13029	57	26	public	public	ADJ
ajfa-13029	57	27	entities	entity	NOUN
ajfa-13029	57	28	.	.	PUNCT
ajfa-13029	58	1	secondly	secondly	ADV
ajfa-13029	58	2	,	,	PUNCT
ajfa-13029	58	3	it	it	PRON
ajfa-13029	58	4	encourages	encourage	VERB
ajfa-13029	58	5	accountability	accountability	NOUN
ajfa-13029	58	6	and	and	CCONJ
ajfa-13029	58	7	transparency	transparency	NOUN
ajfa-13029	58	8	,	,	PUNCT
ajfa-13029	58	9	promoting	promote	VERB
ajfa-13029	58	10	continuous	continuous	ADJ
ajfa-13029	58	11	improvement	improvement	NOUN
ajfa-13029	58	12	and	and	CCONJ
ajfa-13029	58	13	sustained	sustained	ADJ
ajfa-13029	58	14	confidence	confidence	NOUN
ajfa-13029	58	15	in	in	ADP
ajfa-13029	58	16	the	the	DET
ajfa-13029	58	17	appropriate	appropriate	ADJ
ajfa-13029	58	18	use	use	NOUN
ajfa-13029	58	19	of	of	ADP
ajfa-13029	58	20	public	public	ADJ
ajfa-13029	58	21	funds	fund	NOUN
ajfa-13029	58	22	and	and	CCONJ
ajfa-13029	58	23	assets	asset	NOUN
ajfa-13029	58	24	and	and	CCONJ
ajfa-13029	58	25	the	the	DET
ajfa-13029	58	26	performance	performance	NOUN
ajfa-13029	58	27	of	of	ADP
ajfa-13029	58	28	public	public	ADJ
ajfa-13029	58	29	administration	administration	NOUN
ajfa-13029	58	30	.	.	PUNCT
ajfa-13029	59	1	thirdly	thirdly	ADV
ajfa-13029	59	2	,	,	PUNCT
ajfa-13029	59	3	it	it	PRON
ajfa-13029	59	4	reinforces	reinforce	VERB
ajfa-13029	59	5	the	the	DET
ajfa-13029	59	6	effectiveness	effectiveness	NOUN
ajfa-13029	59	7	of	of	ADP
ajfa-13029	59	8	those	those	DET
ajfa-13029	59	9	bodies	body	NOUN
ajfa-13029	59	10	within	within	ADP
ajfa-13029	59	11	the	the	DET
ajfa-13029	59	12	constitutional	constitutional	ADJ
ajfa-13029	59	13	arrangement	arrangement	NOUN
ajfa-13029	59	14	.	.	PUNCT
ajfa-13029	60	1	finally	finally	ADV
ajfa-13029	60	2	,	,	PUNCT
ajfa-13029	60	3	it	it	PRON
ajfa-13029	60	4	creates	create	VERB
ajfa-13029	60	5	incentives	incentive	NOUN
ajfa-13029	60	6	for	for	ADP
ajfa-13029	60	7	change	change	NOUN
ajfa-13029	60	8	by	by	ADP
ajfa-13029	60	9	providing	provide	VERB
ajfa-13029	60	10	knowledge	knowledge	NOUN
ajfa-13029	60	11	,	,	PUNCT
ajfa-13029	60	12	comprehensive	comprehensive	ADJ
ajfa-13029	60	13	analysis	analysis	NOUN
ajfa-13029	60	14	and	and	CCONJ
ajfa-13029	60	15	well	well	ADV
ajfa-13029	60	16	-	-	PUNCT
ajfa-13029	60	17	founded	found	VERB
ajfa-13029	60	18	recommendations	recommendation	NOUN
ajfa-13029	60	19	for	for	ADP
ajfa-13029	60	20	improvement	improvement	NOUN
ajfa-13029	60	21	(	(	PUNCT
ajfa-13029	60	22	issai	issai	VERB
ajfa-13029	60	23	100	100	NUM
ajfa-13029	60	24	,	,	PUNCT
ajfa-13029	60	25	2013	2013	NUM
ajfa-13029	60	26	)	)	PUNCT
ajfa-13029	60	27	.	.	PUNCT
ajfa-13029	61	1	according	accord	VERB
ajfa-13029	61	2	to	to	ADP
ajfa-13029	61	3	goodson	goodson	PROPN
ajfa-13029	61	4	et	et	PROPN
ajfa-13029	61	5	al	al	PROPN
ajfa-13029	61	6	.	.	PROPN
ajfa-13029	62	1	(	(	PUNCT
ajfa-13029	62	2	2012	2012	NUM
ajfa-13029	62	3	)	)	PUNCT
ajfa-13029	62	4	,	,	PUNCT
ajfa-13029	62	5	auditing	auditing	NOUN
ajfa-13029	62	6	is	be	AUX
ajfa-13029	62	7	a	a	DET
ajfa-13029	62	8	fundamental	fundamental	ADJ
ajfa-13029	62	9	element	element	NOUN
ajfa-13029	62	10	of	of	ADP
ajfa-13029	62	11	efficient	efficient	ADJ
ajfa-13029	62	12	government	government	NOUN
ajfa-13029	62	13	as	as	SCONJ
ajfa-13029	62	14	it	it	PRON
ajfa-13029	62	15	supports	support	VERB
ajfa-13029	62	16	the	the	DET
ajfa-13029	62	17	governance	governance	NOUN
ajfa-13029	62	18	roles	role	NOUN
ajfa-13029	62	19	of	of	ADP
ajfa-13029	62	20	insight	insight	NOUN
ajfa-13029	62	21	,	,	PUNCT
ajfa-13029	62	22	foresight	foresight	NOUN
ajfa-13029	62	23	and	and	CCONJ
ajfa-13029	62	24	oversight	oversight	NOUN
ajfa-13029	62	25	,	,	PUNCT
ajfa-13029	62	26	to	to	PART
ajfa-13029	62	27	which	which	PRON
ajfa-13029	62	28	they	they	PRON
ajfa-13029	62	29	added	add	VERB
ajfa-13029	62	30	detection	detection	NOUN
ajfa-13029	62	31	and	and	CCONJ
ajfa-13029	62	32	prevention	prevention	NOUN
ajfa-13029	62	33	.	.	PUNCT
ajfa-13029	63	1	since	since	SCONJ
ajfa-13029	63	2	the	the	DET
ajfa-13029	63	3	success	success	NOUN
ajfa-13029	63	4	of	of	ADP
ajfa-13029	63	5	the	the	DET
ajfa-13029	63	6	public	public	ADJ
ajfa-13029	63	7	sector	sector	NOUN
ajfa-13029	63	8	is	be	AUX
ajfa-13029	63	9	measured	measure	VERB
ajfa-13029	63	10	primarily	primarily	ADV
ajfa-13029	63	11	through	through	ADP
ajfa-13029	63	12	its	its	PRON
ajfa-13029	63	13	capacity	capacity	NOUN
ajfa-13029	63	14	to	to	PART
ajfa-13029	63	15	successfully	successfully	ADV
ajfa-13029	63	16	deliver	deliver	VERB
ajfa-13029	63	17	services	service	NOUN
ajfa-13029	63	18	to	to	ADP
ajfa-13029	63	19	the	the	DET
ajfa-13029	63	20	people	people	NOUN
ajfa-13029	63	21	and	and	CCONJ
ajfa-13029	63	22	execute	execute	VERB
ajfa-13029	63	23	its	its	PRON
ajfa-13029	63	24	programmes	programme	NOUN
ajfa-13029	63	25	in	in	ADP
ajfa-13029	63	26	an	an	DET
ajfa-13029	63	27	equitable	equitable	ADJ
ajfa-13029	63	28	manner	manner	NOUN
ajfa-13029	63	29	,	,	PUNCT
ajfa-13029	63	30	it	it	PRON
ajfa-13029	63	31	is	be	AUX
ajfa-13029	63	32	essential	essential	ADJ
ajfa-13029	63	33	for	for	SCONJ
ajfa-13029	63	34	the	the	DET
ajfa-13029	63	35	activities	activity	NOUN
ajfa-13029	63	36	of	of	ADP
ajfa-13029	63	37	public	public	ADJ
ajfa-13029	63	38	sector	sector	NOUN
ajfa-13029	63	39	audit	audit	NOUN
ajfa-13029	63	40	to	to	PART
ajfa-13029	63	41	be	be	AUX
ajfa-13029	63	42	directed	direct	VERB
ajfa-13029	63	43	at	at	ADP
ajfa-13029	63	44	evaluating	evaluate	VERB
ajfa-13029	63	45	the	the	DET
ajfa-13029	63	46	level	level	NOUN
ajfa-13029	63	47	of	of	ADP
ajfa-13029	63	48	compliance	compliance	NOUN
ajfa-13029	63	49	with	with	ADP
ajfa-13029	63	50	financial	financial	ADJ
ajfa-13029	63	51	programmes	programme	NOUN
ajfa-13029	63	52	and	and	CCONJ
ajfa-13029	63	53	to	to	PART
ajfa-13029	63	54	equally	equally	ADV
ajfa-13029	63	55	measure	measure	VERB
ajfa-13029	63	56	the	the	DET
ajfa-13029	63	57	efficiency	efficiency	NOUN
ajfa-13029	63	58	,	,	PUNCT
ajfa-13029	63	59	effectiveness	effectiveness	NOUN
ajfa-13029	63	60	and	and	CCONJ
ajfa-13029	63	61	economy	economy	NOUN
ajfa-13029	63	62	of	of	ADP
ajfa-13029	63	63	those	those	DET
ajfa-13029	63	64	activities	activity	NOUN
ajfa-13029	63	65	.	.	PUNCT
ajfa-13029	64	1	it	it	PRON
ajfa-13029	64	2	is	be	AUX
ajfa-13029	64	3	essential	essential	ADJ
ajfa-13029	64	4	for	for	SCONJ
ajfa-13029	64	5	the	the	DET
ajfa-13029	64	6	auditors	auditor	NOUN
ajfa-13029	64	7	to	to	PART
ajfa-13029	64	8	protect	protect	VERB
ajfa-13029	64	9	the	the	DET
ajfa-13029	64	10	core	core	ADJ
ajfa-13029	64	11	values	value	NOUN
ajfa-13029	64	12	of	of	ADP
ajfa-13029	64	13	the	the	DET
ajfa-13029	64	14	public	public	ADJ
ajfa-13029	64	15	sector	sector	NOUN
ajfa-13029	64	16	,	,	PUNCT
ajfa-13029	64	17	which	which	PRON
ajfa-13029	64	18	serve	serve	VERB
ajfa-13029	64	19	all	all	DET
ajfa-13029	64	20	citizens	citizen	NOUN
ajfa-13029	64	21	.	.	PUNCT
ajfa-13029	65	1	much	much	ADJ
ajfa-13029	65	2	of	of	ADP
ajfa-13029	65	3	the	the	DET
ajfa-13029	65	4	literature	literature	NOUN
ajfa-13029	65	5	indicates	indicate	VERB
ajfa-13029	65	6	that	that	SCONJ
ajfa-13029	65	7	auditing	auditing	NOUN
ajfa-13029	65	8	has	have	VERB
ajfa-13029	65	9	an	an	DET
ajfa-13029	65	10	important	important	ADJ
ajfa-13029	65	11	role	role	NOUN
ajfa-13029	65	12	in	in	ADP
ajfa-13029	65	13	fighting	fight	VERB
ajfa-13029	65	14	corruption	corruption	NOUN
ajfa-13029	65	15	in	in	ADP
ajfa-13029	65	16	the	the	DET
ajfa-13029	65	17	public	public	ADJ
ajfa-13029	65	18	sector	sector	NOUN
ajfa-13029	65	19	(	(	PUNCT
ajfa-13029	65	20	borge	borge	NOUN
ajfa-13029	65	21	,	,	PUNCT
ajfa-13029	65	22	1999	1999	NUM
ajfa-13029	65	23	;	;	PUNCT
ajfa-13029	65	24	khan	khan	PROPN
ajfa-13029	65	25	,	,	PUNCT
ajfa-13029	65	26	2006	2006	NUM
ajfa-13029	65	27	)	)	PUNCT
ajfa-13029	65	28	,	,	PUNCT
ajfa-13029	65	29	and	and	CCONJ
ajfa-13029	65	30	especially	especially	ADV
ajfa-13029	65	31	that	that	DET
ajfa-13029	65	32	higher	high	ADJ
ajfa-13029	65	33	quality	quality	NOUN
ajfa-13029	65	34	auditing	auditing	NOUN
ajfa-13029	65	35	in	in	ADP
ajfa-13029	65	36	the	the	DET
ajfa-13029	65	37	public	public	ADJ
ajfa-13029	65	38	sector	sector	NOUN
ajfa-13029	65	39	has	have	VERB
ajfa-13029	65	40	a	a	DET
ajfa-13029	65	41	pronounced	pronounced	ADJ
ajfa-13029	65	42	effect	effect	NOUN
ajfa-13029	65	43	on	on	ADP
ajfa-13029	65	44	reducing	reduce	VERB
ajfa-13029	65	45	national	national	ADJ
ajfa-13029	65	46	corruption	corruption	NOUN
ajfa-13029	65	47	(	(	PUNCT
ajfa-13029	65	48	dipietro	dipietro	PROPN
ajfa-13029	65	49	,	,	PUNCT
ajfa-13029	65	50	2011	2011	NUM
ajfa-13029	65	51	)	)	PUNCT
ajfa-13029	65	52	.	.	PUNCT
ajfa-13029	66	1	tara	tara	PROPN
ajfa-13029	66	2	,	,	PUNCT
ajfa-13029	66	3	asian	asian	ADJ
ajfa-13029	66	4	journal	journal	NOUN
ajfa-13029	66	5	of	of	ADP
ajfa-13029	66	6	finance	finance	PROPN
ajfa-13029	66	7	&	&	CCONJ
ajfa-13029	66	8	accounting	accounting	PROPN
ajfa-13029	66	9	issn	issn	PROPN
ajfa-13029	66	10	1946	1946	NUM
ajfa-13029	66	11	-	-	PUNCT
ajfa-13029	66	12	052x	052x	NOUN
ajfa-13029	66	13	2018	2018	NUM
ajfa-13029	66	14	,	,	PUNCT
ajfa-13029	66	15	vol	vol	NOUN
ajfa-13029	66	16	.	.	PROPN
ajfa-13029	66	17	10	10	NUM
ajfa-13029	66	18	,	,	PUNCT
ajfa-13029	66	19	no	no	INTJ
ajfa-13029	66	20	.	.	NOUN
ajfa-13029	66	21	1	1	NUM
ajfa-13029	66	22	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13029	66	23	230	230	NUM
ajfa-13029	66	24	gherai	gherai	NOUN
ajfa-13029	66	25	,	,	PUNCT
ajfa-13029	66	26	droj	droj	NOUN
ajfa-13029	66	27	and	and	CCONJ
ajfa-13029	66	28	matica	matica	PROPN
ajfa-13029	66	29	(	(	PUNCT
ajfa-13029	66	30	2016	2016	NUM
ajfa-13029	66	31	)	)	PUNCT
ajfa-13029	66	32	found	find	VERB
ajfa-13029	66	33	that	that	SCONJ
ajfa-13029	66	34	sais	sais	NOUN
ajfa-13029	66	35	increase	increase	VERB
ajfa-13029	66	36	the	the	DET
ajfa-13029	66	37	efficiency	efficiency	NOUN
ajfa-13029	66	38	of	of	ADP
ajfa-13029	66	39	government	government	NOUN
ajfa-13029	66	40	entities	entity	NOUN
ajfa-13029	66	41	and	and	CCONJ
ajfa-13029	66	42	reduce	reduce	VERB
ajfa-13029	66	43	the	the	DET
ajfa-13029	66	44	perceived	perceive	VERB
ajfa-13029	66	45	level	level	NOUN
ajfa-13029	66	46	of	of	ADP
ajfa-13029	66	47	corruption	corruption	NOUN
ajfa-13029	66	48	.	.	PUNCT
ajfa-13029	67	1	in	in	ADP
ajfa-13029	67	2	another	another	DET
ajfa-13029	67	3	study	study	NOUN
ajfa-13029	67	4	,	,	PUNCT
ajfa-13029	67	5	gherai	gherai	PROPN
ajfa-13029	67	6	,	,	PUNCT
ajfa-13029	67	7	tara	tara	PROPN
ajfa-13029	67	8	and	and	CCONJ
ajfa-13029	67	9	matica	matica	PROPN
ajfa-13029	67	10	,	,	PUNCT
ajfa-13029	67	11	(	(	PUNCT
ajfa-13029	67	12	2016	2016	NUM
ajfa-13029	67	13	)	)	PUNCT
ajfa-13029	67	14	concluded	conclude	VERB
ajfa-13029	67	15	that	that	SCONJ
ajfa-13029	67	16	when	when	SCONJ
ajfa-13029	67	17	sais	sais	NOUN
ajfa-13029	67	18	extend	extend	VERB
ajfa-13029	67	19	their	their	PRON
ajfa-13029	67	20	work	work	NOUN
ajfa-13029	67	21	,	,	PUNCT
ajfa-13029	67	22	this	this	PRON
ajfa-13029	67	23	leads	lead	VERB
ajfa-13029	67	24	to	to	ADP
ajfa-13029	67	25	a	a	DET
ajfa-13029	67	26	decrease	decrease	NOUN
ajfa-13029	67	27	in	in	ADP
ajfa-13029	67	28	corruption	corruption	NOUN
ajfa-13029	67	29	.	.	PUNCT
ajfa-13029	68	1	ionescu	ionescu	PROPN
ajfa-13029	68	2	(	(	PUNCT
ajfa-13029	68	3	2014	2014	NUM
ajfa-13029	68	4	)	)	PUNCT
ajfa-13029	68	5	argued	argue	VERB
ajfa-13029	68	6	that	that	SCONJ
ajfa-13029	68	7	through	through	ADP
ajfa-13029	68	8	proficient	proficient	ADJ
ajfa-13029	68	9	auditing	auditing	NOUN
ajfa-13029	68	10	in	in	ADP
ajfa-13029	68	11	the	the	DET
ajfa-13029	68	12	scheme	scheme	NOUN
ajfa-13029	68	13	of	of	ADP
ajfa-13029	68	14	checks	check	NOUN
ajfa-13029	68	15	and	and	CCONJ
ajfa-13029	68	16	balances	balance	NOUN
ajfa-13029	68	17	and	and	CCONJ
ajfa-13029	68	18	fraud	fraud	NOUN
ajfa-13029	68	19	detection	detection	NOUN
ajfa-13029	68	20	,	,	PUNCT
ajfa-13029	68	21	government	government	NOUN
ajfa-13029	68	22	auditors	auditor	NOUN
ajfa-13029	68	23	should	should	AUX
ajfa-13029	68	24	detect	detect	VERB
ajfa-13029	68	25	corrupt	corrupt	ADJ
ajfa-13029	68	26	bureaucracies	bureaucracy	NOUN
ajfa-13029	68	27	.	.	PUNCT
ajfa-13029	69	1	liu	liu	PROPN
ajfa-13029	69	2	and	and	CCONJ
ajfa-13029	69	3	lin	lin	PROPN
ajfa-13029	69	4	(	(	PUNCT
ajfa-13029	69	5	2012	2012	NUM
ajfa-13029	69	6	)	)	PUNCT
ajfa-13029	69	7	used	use	VERB
ajfa-13029	69	8	panel	panel	NOUN
ajfa-13029	69	9	data	datum	NOUN
ajfa-13029	69	10	in	in	ADP
ajfa-13029	69	11	their	their	PRON
ajfa-13029	69	12	analysis	analysis	NOUN
ajfa-13029	69	13	to	to	PART
ajfa-13029	69	14	find	find	VERB
ajfa-13029	69	15	the	the	DET
ajfa-13029	69	16	amount	amount	NOUN
ajfa-13029	69	17	of	of	ADP
ajfa-13029	69	18	abnormality	abnormality	NOUN
ajfa-13029	69	19	uncovered	uncover	VERB
ajfa-13029	69	20	in	in	ADP
ajfa-13029	69	21	government	government	NOUN
ajfa-13029	69	22	records	record	NOUN
ajfa-13029	69	23	by	by	ADP
ajfa-13029	69	24	auditing	audit	VERB
ajfa-13029	69	25	,	,	PUNCT
ajfa-13029	69	26	and	and	CCONJ
ajfa-13029	69	27	established	establish	VERB
ajfa-13029	69	28	that	that	SCONJ
ajfa-13029	69	29	it	it	PRON
ajfa-13029	69	30	is	be	AUX
ajfa-13029	69	31	positively	positively	ADV
ajfa-13029	69	32	and	and	CCONJ
ajfa-13029	69	33	directly	directly	ADV
ajfa-13029	69	34	associated	associate	VERB
ajfa-13029	69	35	with	with	ADP
ajfa-13029	69	36	the	the	DET
ajfa-13029	69	37	corruption	corruption	NOUN
ajfa-13029	69	38	level	level	NOUN
ajfa-13029	69	39	.	.	PUNCT
ajfa-13029	70	1	this	this	PRON
ajfa-13029	70	2	implies	imply	VERB
ajfa-13029	70	3	that	that	SCONJ
ajfa-13029	70	4	the	the	DET
ajfa-13029	70	5	more	more	ADJ
ajfa-13029	70	6	cases	case	NOUN
ajfa-13029	70	7	of	of	ADP
ajfa-13029	70	8	corruption	corruption	NOUN
ajfa-13029	70	9	in	in	ADP
ajfa-13029	70	10	the	the	DET
ajfa-13029	70	11	bodies	body	NOUN
ajfa-13029	70	12	of	of	ADP
ajfa-13029	70	13	government	government	NOUN
ajfa-13029	70	14	,	,	PUNCT
ajfa-13029	70	15	the	the	PRON
ajfa-13029	70	16	greater	great	ADJ
ajfa-13029	70	17	the	the	DET
ajfa-13029	70	18	likelihood	likelihood	NOUN
ajfa-13029	70	19	that	that	SCONJ
ajfa-13029	70	20	abnormality	abnormality	NOUN
ajfa-13029	70	21	would	would	AUX
ajfa-13029	70	22	continue	continue	VERB
ajfa-13029	70	23	to	to	PART
ajfa-13029	70	24	be	be	AUX
ajfa-13029	70	25	detected	detect	VERB
ajfa-13029	70	26	by	by	ADP
ajfa-13029	70	27	local	local	ADJ
ajfa-13029	70	28	audit	audit	NOUN
ajfa-13029	70	29	agencies	agency	NOUN
ajfa-13029	70	30	.	.	PUNCT
ajfa-13029	71	1	these	these	DET
ajfa-13029	71	2	findings	finding	NOUN
ajfa-13029	71	3	indicate	indicate	VERB
ajfa-13029	71	4	that	that	DET
ajfa-13029	71	5	audit	audit	NOUN
ajfa-13029	71	6	in	in	ADP
ajfa-13029	71	7	the	the	DET
ajfa-13029	71	8	public	public	ADJ
ajfa-13029	71	9	sector	sector	NOUN
ajfa-13029	71	10	has	have	VERB
ajfa-13029	71	11	an	an	DET
ajfa-13029	71	12	essential	essential	ADJ
ajfa-13029	71	13	role	role	NOUN
ajfa-13029	71	14	in	in	ADP
ajfa-13029	71	15	detecting	detect	VERB
ajfa-13029	71	16	corruption	corruption	NOUN
ajfa-13029	71	17	there	there	ADV
ajfa-13029	71	18	.	.	PUNCT
ajfa-13029	72	1	otalor	otalor	NOUN
ajfa-13029	72	2	and	and	CCONJ
ajfa-13029	72	3	eiya	eiya	NOUN
ajfa-13029	72	4	(	(	PUNCT
ajfa-13029	72	5	2013	2013	NUM
ajfa-13029	72	6	)	)	PUNCT
ajfa-13029	72	7	also	also	ADV
ajfa-13029	72	8	state	state	VERB
ajfa-13029	72	9	that	that	DET
ajfa-13029	72	10	audit	audit	NOUN
ajfa-13029	72	11	in	in	ADP
ajfa-13029	72	12	the	the	DET
ajfa-13029	72	13	public	public	ADJ
ajfa-13029	72	14	sector	sector	NOUN
ajfa-13029	72	15	is	be	AUX
ajfa-13029	72	16	one	one	NUM
ajfa-13029	72	17	of	of	ADP
ajfa-13029	72	18	the	the	DET
ajfa-13029	72	19	mechanisms	mechanism	NOUN
ajfa-13029	72	20	for	for	ADP
ajfa-13029	72	21	fighting	fight	VERB
ajfa-13029	72	22	corruption	corruption	NOUN
ajfa-13029	72	23	and	and	CCONJ
ajfa-13029	72	24	that	that	SCONJ
ajfa-13029	72	25	it	it	PRON
ajfa-13029	72	26	plays	play	VERB
ajfa-13029	72	27	an	an	DET
ajfa-13029	72	28	effective	effective	ADJ
ajfa-13029	72	29	role	role	NOUN
ajfa-13029	72	30	in	in	ADP
ajfa-13029	72	31	reducing	reduce	VERB
ajfa-13029	72	32	,	,	PUNCT
ajfa-13029	72	33	if	if	SCONJ
ajfa-13029	72	34	not	not	PART
ajfa-13029	72	35	eliminating	eliminate	VERB
ajfa-13029	72	36	,	,	PUNCT
ajfa-13029	72	37	corruption	corruption	NOUN
ajfa-13029	72	38	.	.	PUNCT
ajfa-13029	73	1	auditors	auditor	NOUN
ajfa-13029	73	2	should	should	AUX
ajfa-13029	73	3	therefore	therefore	ADV
ajfa-13029	73	4	be	be	AUX
ajfa-13029	73	5	at	at	ADP
ajfa-13029	73	6	the	the	DET
ajfa-13029	73	7	forefront	forefront	NOUN
ajfa-13029	73	8	of	of	ADP
ajfa-13029	73	9	the	the	DET
ajfa-13029	73	10	fight	fight	NOUN
ajfa-13029	73	11	against	against	ADP
ajfa-13029	73	12	both	both	CCONJ
ajfa-13029	73	13	domestic	domestic	ADJ
ajfa-13029	73	14	and	and	CCONJ
ajfa-13029	73	15	international	international	ADJ
ajfa-13029	73	16	corruption	corruption	NOUN
ajfa-13029	73	17	(	(	PUNCT
ajfa-13029	73	18	everett	everett	PROPN
ajfa-13029	73	19	et	et	PROPN
ajfa-13029	73	20	al	al	PROPN
ajfa-13029	73	21	.	.	PROPN
ajfa-13029	73	22	,	,	PUNCT
ajfa-13029	73	23	2007	2007	NUM
ajfa-13029	73	24	;	;	PUNCT
ajfa-13029	73	25	kassem	kassem	PROPN
ajfa-13029	73	26	&	&	CCONJ
ajfa-13029	73	27	higson	higson	PROPN
ajfa-13029	73	28	,	,	PUNCT
ajfa-13029	73	29	2016	2016	NUM
ajfa-13029	73	30	)	)	PUNCT
ajfa-13029	73	31	.	.	PUNCT
ajfa-13029	74	1	albrecht	albrecht	PROPN
ajfa-13029	74	2	et	et	PROPN
ajfa-13029	74	3	al	al	PROPN
ajfa-13029	74	4	.	.	PROPN
ajfa-13029	75	1	(	(	PUNCT
ajfa-13029	75	2	2012	2012	NUM
ajfa-13029	75	3	)	)	PUNCT
ajfa-13029	75	4	suggest	suggest	VERB
ajfa-13029	75	5	that	that	SCONJ
ajfa-13029	75	6	opportunities	opportunity	NOUN
ajfa-13029	75	7	to	to	PART
ajfa-13029	75	8	perpetrate	perpetrate	VERB
ajfa-13029	75	9	fraud	fraud	NOUN
ajfa-13029	75	10	should	should	AUX
ajfa-13029	75	11	be	be	AUX
ajfa-13029	75	12	eliminated	eliminate	VERB
ajfa-13029	75	13	and	and	CCONJ
ajfa-13029	75	14	this	this	DET
ajfa-13029	75	15	suggestion	suggestion	NOUN
ajfa-13029	75	16	can	can	AUX
ajfa-13029	75	17	be	be	AUX
ajfa-13029	75	18	adopted	adopt	VERB
ajfa-13029	75	19	as	as	ADP
ajfa-13029	75	20	a	a	DET
ajfa-13029	75	21	preventive	preventive	ADJ
ajfa-13029	75	22	measure	measure	NOUN
ajfa-13029	75	23	of	of	ADP
ajfa-13029	75	24	corruption	corruption	NOUN
ajfa-13029	75	25	in	in	ADP
ajfa-13029	75	26	the	the	DET
ajfa-13029	75	27	public	public	ADJ
ajfa-13029	75	28	sector	sector	NOUN
ajfa-13029	75	29	.	.	PUNCT
ajfa-13029	76	1	such	such	ADJ
ajfa-13029	76	2	opportunities	opportunity	NOUN
ajfa-13029	76	3	can	can	AUX
ajfa-13029	76	4	be	be	AUX
ajfa-13029	76	5	eliminated	eliminate	VERB
ajfa-13029	76	6	through	through	ADP
ajfa-13029	76	7	the	the	DET
ajfa-13029	76	8	institution	institution	NOUN
ajfa-13029	76	9	of	of	ADP
ajfa-13029	76	10	sound	sound	ADJ
ajfa-13029	76	11	internal	internal	ADJ
ajfa-13029	76	12	controls	control	NOUN
ajfa-13029	76	13	;	;	PUNCT
ajfa-13029	76	14	reduction	reduction	NOUN
ajfa-13029	76	15	of	of	ADP
ajfa-13029	76	16	collusion	collusion	NOUN
ajfa-13029	76	17	between	between	ADP
ajfa-13029	76	18	members	member	NOUN
ajfa-13029	76	19	of	of	ADP
ajfa-13029	76	20	the	the	DET
ajfa-13029	76	21	public	public	ADJ
ajfa-13029	76	22	and	and	CCONJ
ajfa-13029	76	23	civil	civil	ADJ
ajfa-13029	76	24	servants	servant	NOUN
ajfa-13029	76	25	;	;	PUNCT
ajfa-13029	76	26	and	and	CCONJ
ajfa-13029	76	27	clearly	clearly	ADV
ajfa-13029	76	28	informing	inform	VERB
ajfa-13029	76	29	vendors	vendor	NOUN
ajfa-13029	76	30	and	and	CCONJ
ajfa-13029	76	31	other	other	ADJ
ajfa-13029	76	32	contractors	contractor	NOUN
ajfa-13029	76	33	about	about	ADP
ajfa-13029	76	34	the	the	DET
ajfa-13029	76	35	government	government	NOUN
ajfa-13029	76	36	’s	’s	PART
ajfa-13029	76	37	policies	policy	NOUN
ajfa-13029	76	38	concerning	concern	VERB
ajfa-13029	76	39	fraud	fraud	NOUN
ajfa-13029	76	40	.	.	PUNCT
ajfa-13029	77	1	employees	employee	NOUN
ajfa-13029	77	2	are	be	AUX
ajfa-13029	77	3	to	to	PART
ajfa-13029	77	4	be	be	AUX
ajfa-13029	77	5	monitored	monitor	VERB
ajfa-13029	77	6	through	through	ADP
ajfa-13029	77	7	hotlines	hotline	NOUN
ajfa-13029	77	8	(	(	PUNCT
ajfa-13029	77	9	whistle	whistle	AUX
ajfa-13029	77	10	-	-	PUNCT
ajfa-13029	77	11	blowing	blow	VERB
ajfa-13029	77	12	systems	system	NOUN
ajfa-13029	77	13	)	)	PUNCT
ajfa-13029	77	14	for	for	ADP
ajfa-13029	77	15	anonymous	anonymous	ADJ
ajfa-13029	77	16	tips	tip	NOUN
ajfa-13029	77	17	,	,	PUNCT
ajfa-13029	77	18	and	and	CCONJ
ajfa-13029	77	19	made	make	VERB
ajfa-13029	77	20	to	to	PART
ajfa-13029	77	21	establish	establish	VERB
ajfa-13029	77	22	an	an	DET
ajfa-13029	77	23	expectation	expectation	NOUN
ajfa-13029	77	24	of	of	ADP
ajfa-13029	77	25	penalty	penalty	NOUN
ajfa-13029	77	26	.	.	PUNCT
ajfa-13029	78	1	khan	khan	PROPN
ajfa-13029	78	2	(	(	PUNCT
ajfa-13029	78	3	2006	2006	NUM
ajfa-13029	78	4	)	)	PUNCT
ajfa-13029	78	5	indicates	indicate	VERB
ajfa-13029	78	6	that	that	SCONJ
ajfa-13029	78	7	implementation	implementation	NOUN
ajfa-13029	78	8	of	of	ADP
ajfa-13029	78	9	a	a	DET
ajfa-13029	78	10	performance	performance	NOUN
ajfa-13029	78	11	audit	audit	NOUN
ajfa-13029	78	12	can	can	AUX
ajfa-13029	78	13	also	also	ADV
ajfa-13029	78	14	help	help	VERB
ajfa-13029	78	15	to	to	PART
ajfa-13029	78	16	reduce	reduce	VERB
ajfa-13029	78	17	corruption	corruption	NOUN
ajfa-13029	78	18	by	by	ADP
ajfa-13029	78	19	creating	create	VERB
ajfa-13029	78	20	a	a	DET
ajfa-13029	78	21	deterrent	deterrent	NOUN
ajfa-13029	78	22	to	to	ADP
ajfa-13029	78	23	such	such	ADJ
ajfa-13029	78	24	acts	act	NOUN
ajfa-13029	78	25	.	.	PUNCT
ajfa-13029	79	1	performance	performance	NOUN
ajfa-13029	79	2	audits	audits	NOUN
ajfa-13029	79	3	can	can	AUX
ajfa-13029	79	4	thus	thus	ADV
ajfa-13029	79	5	be	be	AUX
ajfa-13029	79	6	a	a	DET
ajfa-13029	79	7	special	special	ADJ
ajfa-13029	79	8	and	and	CCONJ
ajfa-13029	79	9	powerful	powerful	ADJ
ajfa-13029	79	10	instrument	instrument	NOUN
ajfa-13029	79	11	to	to	PART
ajfa-13029	79	12	help	help	VERB
ajfa-13029	79	13	prevent	prevent	VERB
ajfa-13029	79	14	corruption	corruption	NOUN
ajfa-13029	79	15	(	(	PUNCT
ajfa-13029	79	16	otalor	otalor	NOUN
ajfa-13029	79	17	&	&	CCONJ
ajfa-13029	79	18	eiya	eiya	PROPN
ajfa-13029	79	19	,	,	PUNCT
ajfa-13029	79	20	2013	2013	NUM
ajfa-13029	79	21	)	)	PUNCT
ajfa-13029	79	22	.	.	PUNCT
ajfa-13029	80	1	khan	khan	PROPN
ajfa-13029	80	2	(	(	PUNCT
ajfa-13029	80	3	2006	2006	NUM
ajfa-13029	80	4	)	)	PUNCT
ajfa-13029	80	5	argues	argue	VERB
ajfa-13029	80	6	that	that	SCONJ
ajfa-13029	80	7	although	although	SCONJ
ajfa-13029	80	8	auditors	auditor	NOUN
ajfa-13029	80	9	can	can	AUX
ajfa-13029	80	10	point	point	VERB
ajfa-13029	80	11	out	out	ADP
ajfa-13029	80	12	where	where	SCONJ
ajfa-13029	80	13	opportunities	opportunity	NOUN
ajfa-13029	80	14	for	for	ADP
ajfa-13029	80	15	corruption	corruption	NOUN
ajfa-13029	80	16	exist	exist	VERB
ajfa-13029	80	17	,	,	PUNCT
ajfa-13029	80	18	they	they	PRON
ajfa-13029	80	19	can	can	AUX
ajfa-13029	80	20	not	not	PART
ajfa-13029	80	21	play	play	VERB
ajfa-13029	80	22	a	a	DET
ajfa-13029	80	23	role	role	NOUN
ajfa-13029	80	24	in	in	ADP
ajfa-13029	80	25	detecting	detect	VERB
ajfa-13029	80	26	corruption	corruption	NOUN
ajfa-13029	80	27	because	because	SCONJ
ajfa-13029	80	28	its	its	PRON
ajfa-13029	80	29	perpetrators	perpetrator	NOUN
ajfa-13029	80	30	normally	normally	ADV
ajfa-13029	80	31	conceal	conceal	VERB
ajfa-13029	80	32	any	any	DET
ajfa-13029	80	33	trace	trace	NOUN
ajfa-13029	80	34	in	in	ADP
ajfa-13029	80	35	the	the	DET
ajfa-13029	80	36	official	official	ADJ
ajfa-13029	80	37	records	record	NOUN
ajfa-13029	80	38	.	.	PUNCT
ajfa-13029	81	1	albrecht	albrecht	PROPN
ajfa-13029	81	2	et	et	PROPN
ajfa-13029	81	3	al	al	PROPN
ajfa-13029	81	4	.	.	PROPN
ajfa-13029	82	1	(	(	PUNCT
ajfa-13029	82	2	2012	2012	NUM
ajfa-13029	82	3	)	)	PUNCT
ajfa-13029	82	4	state	state	NOUN
ajfa-13029	82	5	that	that	SCONJ
ajfa-13029	82	6	in	in	ADP
ajfa-13029	82	7	detecting	detect	VERB
ajfa-13029	82	8	fraud	fraud	NOUN
ajfa-13029	82	9	,	,	PUNCT
ajfa-13029	82	10	auditors	auditor	NOUN
ajfa-13029	82	11	must	must	AUX
ajfa-13029	82	12	help	help	VERB
ajfa-13029	82	13	in	in	ADP
ajfa-13029	82	14	identifying	identify	VERB
ajfa-13029	82	15	indicators	indicator	NOUN
ajfa-13029	82	16	or	or	CCONJ
ajfa-13029	82	17	symptoms	symptom	NOUN
ajfa-13029	82	18	of	of	ADP
ajfa-13029	82	19	fraud	fraud	NOUN
ajfa-13029	82	20	(	(	PUNCT
ajfa-13029	82	21	otherwise	otherwise	ADV
ajfa-13029	82	22	known	know	VERB
ajfa-13029	82	23	as	as	ADP
ajfa-13029	82	24	red	red	ADJ
ajfa-13029	82	25	flags	flag	NOUN
ajfa-13029	82	26	)	)	PUNCT
ajfa-13029	82	27	and	and	CCONJ
ajfa-13029	82	28	investigate	investigate	VERB
ajfa-13029	82	29	such	such	ADJ
ajfa-13029	82	30	indicators	indicator	NOUN
ajfa-13029	82	31	in	in	ADP
ajfa-13029	82	32	order	order	NOUN
ajfa-13029	82	33	to	to	PART
ajfa-13029	82	34	find	find	VERB
ajfa-13029	82	35	out	out	ADP
ajfa-13029	82	36	whether	whether	SCONJ
ajfa-13029	82	37	those	those	DET
ajfa-13029	82	38	symptoms	symptom	NOUN
ajfa-13029	82	39	originate	originate	VERB
ajfa-13029	82	40	from	from	ADP
ajfa-13029	82	41	actual	actual	ADJ
ajfa-13029	82	42	fraud	fraud	NOUN
ajfa-13029	82	43	or	or	CCONJ
ajfa-13029	82	44	were	be	AUX
ajfa-13029	82	45	caused	cause	VERB
ajfa-13029	82	46	by	by	ADP
ajfa-13029	82	47	other	other	ADJ
ajfa-13029	82	48	factors	factor	NOUN
ajfa-13029	82	49	.	.	PUNCT
ajfa-13029	83	1	however	however	ADV
ajfa-13029	83	2	,	,	PUNCT
ajfa-13029	83	3	it	it	PRON
ajfa-13029	83	4	is	be	AUX
ajfa-13029	83	5	unfortunate	unfortunate	ADJ
ajfa-13029	83	6	that	that	SCONJ
ajfa-13029	83	7	several	several	ADJ
ajfa-13029	83	8	fraud	fraud	NOUN
ajfa-13029	83	9	symptoms	symptom	NOUN
ajfa-13029	83	10	often	often	ADV
ajfa-13029	83	11	go	go	VERB
ajfa-13029	83	12	unnoticed	unnoticed	ADJ
ajfa-13029	83	13	,	,	PUNCT
ajfa-13029	83	14	while	while	SCONJ
ajfa-13029	83	15	those	those	PRON
ajfa-13029	83	16	that	that	PRON
ajfa-13029	83	17	are	be	AUX
ajfa-13029	83	18	identified	identify	VERB
ajfa-13029	83	19	are	be	AUX
ajfa-13029	83	20	not	not	PART
ajfa-13029	83	21	always	always	ADV
ajfa-13029	83	22	pursued	pursue	VERB
ajfa-13029	83	23	vigorously	vigorously	ADV
ajfa-13029	83	24	.	.	PUNCT
ajfa-13029	84	1	it	it	PRON
ajfa-13029	84	2	is	be	AUX
ajfa-13029	84	3	important	important	ADJ
ajfa-13029	84	4	to	to	PART
ajfa-13029	84	5	state	state	VERB
ajfa-13029	84	6	that	that	SCONJ
ajfa-13029	84	7	many	many	ADJ
ajfa-13029	84	8	frauds	fraud	NOUN
ajfa-13029	84	9	would	would	AUX
ajfa-13029	84	10	have	have	AUX
ajfa-13029	84	11	been	be	AUX
ajfa-13029	84	12	detected	detect	VERB
ajfa-13029	84	13	earlier	early	ADV
ajfa-13029	84	14	if	if	SCONJ
ajfa-13029	84	15	their	their	PRON
ajfa-13029	84	16	symptoms	symptom	NOUN
ajfa-13029	84	17	were	be	AUX
ajfa-13029	84	18	investigated	investigate	VERB
ajfa-13029	84	19	earlier	early	ADV
ajfa-13029	84	20	.	.	PUNCT
ajfa-13029	85	1	these	these	DET
ajfa-13029	85	2	fraud	fraud	NOUN
ajfa-13029	85	3	indicators	indicator	NOUN
ajfa-13029	85	4	or	or	CCONJ
ajfa-13029	85	5	red	red	ADJ
ajfa-13029	85	6	flags	flag	NOUN
ajfa-13029	85	7	can	can	AUX
ajfa-13029	85	8	be	be	AUX
ajfa-13029	85	9	in	in	ADP
ajfa-13029	85	10	the	the	DET
ajfa-13029	85	11	form	form	NOUN
ajfa-13029	85	12	of	of	ADP
ajfa-13029	85	13	accounting	accounting	NOUN
ajfa-13029	85	14	anomalies	anomaly	NOUN
ajfa-13029	85	15	,	,	PUNCT
ajfa-13029	85	16	internal	internal	ADJ
ajfa-13029	85	17	control	control	NOUN
ajfa-13029	85	18	weaknesses	weakness	NOUN
ajfa-13029	85	19	,	,	PUNCT
ajfa-13029	85	20	analytical	analytical	ADJ
ajfa-13029	85	21	anomalies	anomaly	NOUN
ajfa-13029	85	22	,	,	PUNCT
ajfa-13029	85	23	extravagant	extravagant	ADJ
ajfa-13029	85	24	lifestyle	lifestyle	NOUN
ajfa-13029	85	25	,	,	PUNCT
ajfa-13029	85	26	unusual	unusual	ADJ
ajfa-13029	85	27	behaviour	behaviour	NOUN
ajfa-13029	85	28	,	,	PUNCT
ajfa-13029	85	29	and	and	CCONJ
ajfa-13029	85	30	tips	tip	NOUN
ajfa-13029	85	31	and	and	CCONJ
ajfa-13029	85	32	complaints	complaint	NOUN
ajfa-13029	85	33	(	(	PUNCT
ajfa-13029	85	34	albrecht	albrecht	PROPN
ajfa-13029	85	35	et	et	PROPN
ajfa-13029	85	36	al	al	PROPN
ajfa-13029	85	37	.	.	PROPN
ajfa-13029	85	38	,	,	PUNCT
ajfa-13029	85	39	2012	2012	NUM
ajfa-13029	85	40	)	)	PUNCT
ajfa-13029	85	41	.	.	PUNCT
ajfa-13029	86	1	finally	finally	ADV
ajfa-13029	86	2	,	,	PUNCT
ajfa-13029	86	3	khan	khan	PROPN
ajfa-13029	86	4	(	(	PUNCT
ajfa-13029	86	5	2006	2006	NUM
ajfa-13029	86	6	)	)	PUNCT
ajfa-13029	86	7	stated	state	VERB
ajfa-13029	86	8	that	that	SCONJ
ajfa-13029	86	9	the	the	DET
ajfa-13029	86	10	sai	sai	PROPN
ajfa-13029	86	11	is	be	AUX
ajfa-13029	86	12	one	one	NUM
ajfa-13029	86	13	of	of	ADP
ajfa-13029	86	14	the	the	DET
ajfa-13029	86	15	most	most	ADV
ajfa-13029	86	16	important	important	ADJ
ajfa-13029	86	17	institutions	institution	NOUN
ajfa-13029	86	18	that	that	PRON
ajfa-13029	86	19	can	can	AUX
ajfa-13029	86	20	help	help	VERB
ajfa-13029	86	21	in	in	ADP
ajfa-13029	86	22	reducing	reduce	VERB
ajfa-13029	86	23	corruption	corruption	NOUN
ajfa-13029	86	24	in	in	ADP
ajfa-13029	86	25	the	the	DET
ajfa-13029	86	26	public	public	ADJ
ajfa-13029	86	27	sector	sector	NOUN
ajfa-13029	86	28	.	.	PUNCT
ajfa-13029	87	1	for	for	ADP
ajfa-13029	87	2	this	this	DET
ajfa-13029	87	3	purpose	purpose	NOUN
ajfa-13029	87	4	,	,	PUNCT
ajfa-13029	87	5	the	the	DET
ajfa-13029	87	6	sai	sai	NOUN
ajfa-13029	87	7	itself	itself	PRON
ajfa-13029	87	8	needs	need	VERB
ajfa-13029	87	9	to	to	PART
ajfa-13029	87	10	be	be	AUX
ajfa-13029	87	11	credible	credible	ADJ
ajfa-13029	87	12	and	and	CCONJ
ajfa-13029	87	13	well	well	ADV
ajfa-13029	87	14	-	-	PUNCT
ajfa-13029	87	15	resourced	resource	VERB
ajfa-13029	87	16	.	.	PUNCT
ajfa-13029	88	1	for	for	ADP
ajfa-13029	88	2	that	that	PRON
ajfa-13029	88	3	,	,	PUNCT
ajfa-13029	88	4	he	he	PRON
ajfa-13029	88	5	recommends	recommend	VERB
ajfa-13029	88	6	eight	eight	NUM
ajfa-13029	88	7	actions	action	NOUN
ajfa-13029	88	8	for	for	ADP
ajfa-13029	88	9	strengthening	strengthen	VERB
ajfa-13029	88	10	the	the	DET
ajfa-13029	88	11	sai	sai	NOUN
ajfa-13029	88	12	so	so	SCONJ
ajfa-13029	88	13	that	that	SCONJ
ajfa-13029	88	14	it	it	PRON
ajfa-13029	88	15	can	can	AUX
ajfa-13029	88	16	play	play	VERB
ajfa-13029	88	17	its	its	PRON
ajfa-13029	88	18	role	role	NOUN
ajfa-13029	88	19	in	in	ADP
ajfa-13029	88	20	the	the	DET
ajfa-13029	88	21	fight	fight	NOUN
ajfa-13029	88	22	against	against	ADP
ajfa-13029	88	23	corruption	corruption	NOUN
ajfa-13029	88	24	effectively	effectively	ADV
ajfa-13029	88	25	:	:	PUNCT
ajfa-13029	88	26	promoting	promote	VERB
ajfa-13029	88	27	the	the	DET
ajfa-13029	88	28	independence	independence	NOUN
ajfa-13029	88	29	of	of	ADP
ajfa-13029	88	30	the	the	DET
ajfa-13029	88	31	sai	sai	NOUN
ajfa-13029	88	32	,	,	PUNCT
ajfa-13029	88	33	strengthening	strengthen	VERB
ajfa-13029	88	34	the	the	DET
ajfa-13029	88	35	powers	power	NOUN
ajfa-13029	88	36	of	of	ADP
ajfa-13029	88	37	the	the	DET
ajfa-13029	88	38	sai	sai	PROPN
ajfa-13029	88	39	,	,	PUNCT
ajfa-13029	88	40	introducing	introduce	VERB
ajfa-13029	88	41	participatory	participatory	ADJ
ajfa-13029	88	42	asian	asian	ADJ
ajfa-13029	88	43	journal	journal	PROPN
ajfa-13029	88	44	of	of	ADP
ajfa-13029	88	45	finance	finance	PROPN
ajfa-13029	88	46	&	&	CCONJ
ajfa-13029	88	47	accounting	accounting	PROPN
ajfa-13029	88	48	issn	issn	PROPN
ajfa-13029	88	49	1946	1946	NUM
ajfa-13029	88	50	-	-	PUNCT
ajfa-13029	88	51	052x	052x	NOUN
ajfa-13029	88	52	2018	2018	NUM
ajfa-13029	88	53	,	,	PUNCT
ajfa-13029	88	54	vol	vol	NOUN
ajfa-13029	88	55	.	.	PROPN
ajfa-13029	88	56	10	10	NUM
ajfa-13029	88	57	,	,	PUNCT
ajfa-13029	88	58	no	no	INTJ
ajfa-13029	88	59	.	.	NOUN
ajfa-13029	88	60	1	1	NUM
ajfa-13029	88	61	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13029	88	62	231	231	NUM
ajfa-13029	88	63	auditing	auditing	NOUN
ajfa-13029	88	64	,	,	PUNCT
ajfa-13029	88	65	implementation	implementation	NOUN
ajfa-13029	88	66	of	of	ADP
ajfa-13029	88	67	audit	audit	NOUN
ajfa-13029	88	68	recommendations	recommendation	NOUN
ajfa-13029	88	69	,	,	PUNCT
ajfa-13029	88	70	reviewing	review	VERB
ajfa-13029	88	71	of	of	ADP
ajfa-13029	88	72	procedures	procedure	NOUN
ajfa-13029	88	73	and	and	CCONJ
ajfa-13029	88	74	training	training	NOUN
ajfa-13029	88	75	of	of	ADP
ajfa-13029	88	76	auditors	auditor	NOUN
ajfa-13029	88	77	,	,	PUNCT
ajfa-13029	88	78	establishing	establish	VERB
ajfa-13029	88	79	and	and	CCONJ
ajfa-13029	88	80	adhering	adhere	VERB
ajfa-13029	88	81	to	to	ADP
ajfa-13029	88	82	code	code	NOUN
ajfa-13029	88	83	of	of	ADP
ajfa-13029	88	84	ethics	ethic	NOUN
ajfa-13029	88	85	,	,	PUNCT
ajfa-13029	88	86	boosting	boost	VERB
ajfa-13029	88	87	the	the	DET
ajfa-13029	88	88	performance	performance	NOUN
ajfa-13029	88	89	of	of	ADP
ajfa-13029	88	90	the	the	DET
ajfa-13029	88	91	sai	sai	NOUN
ajfa-13029	88	92	,	,	PUNCT
ajfa-13029	88	93	and	and	CCONJ
ajfa-13029	88	94	cooperation	cooperation	NOUN
ajfa-13029	88	95	and	and	CCONJ
ajfa-13029	88	96	coordination	coordination	NOUN
ajfa-13029	88	97	with	with	ADP
ajfa-13029	88	98	other	other	ADJ
ajfa-13029	88	99	parties	party	NOUN
ajfa-13029	88	100	.	.	PUNCT
ajfa-13029	89	1	discussion	discussion	NOUN
ajfa-13029	89	2	a	a	DET
ajfa-13029	89	3	review	review	NOUN
ajfa-13029	89	4	of	of	ADP
ajfa-13029	89	5	the	the	DET
ajfa-13029	89	6	literature	literature	NOUN
ajfa-13029	89	7	shows	show	VERB
ajfa-13029	89	8	that	that	SCONJ
ajfa-13029	89	9	the	the	DET
ajfa-13029	89	10	majority	majority	NOUN
ajfa-13029	89	11	of	of	ADP
ajfa-13029	89	12	the	the	DET
ajfa-13029	89	13	studies	study	NOUN
ajfa-13029	89	14	describe	describe	VERB
ajfa-13029	89	15	the	the	DET
ajfa-13029	89	16	relationship	relationship	NOUN
ajfa-13029	89	17	between	between	ADP
ajfa-13029	89	18	corruption	corruption	NOUN
ajfa-13029	89	19	and	and	CCONJ
ajfa-13029	89	20	the	the	DET
ajfa-13029	89	21	economy	economy	NOUN
ajfa-13029	89	22	.	.	PUNCT
ajfa-13029	90	1	some	some	PRON
ajfa-13029	90	2	found	find	VERB
ajfa-13029	90	3	that	that	SCONJ
ajfa-13029	90	4	corruption	corruption	NOUN
ajfa-13029	90	5	hinders	hinder	VERB
ajfa-13029	90	6	or	or	CCONJ
ajfa-13029	90	7	dampens	dampen	VERB
ajfa-13029	90	8	economic	economic	ADJ
ajfa-13029	90	9	growth	growth	NOUN
ajfa-13029	90	10	and	and	CCONJ
ajfa-13029	90	11	national	national	ADJ
ajfa-13029	90	12	development	development	NOUN
ajfa-13029	90	13	(	(	PUNCT
ajfa-13029	90	14	ahmadi	ahmadi	PROPN
ajfa-13029	90	15	&	&	CCONJ
ajfa-13029	90	16	homauni	homauni	PROPN
ajfa-13029	90	17	,	,	PUNCT
ajfa-13029	90	18	2011	2011	NUM
ajfa-13029	90	19	;	;	PUNCT
ajfa-13029	90	20	al	al	PROPN
ajfa-13029	90	21	-	-	PUNCT
ajfa-13029	90	22	sadig	sadig	PROPN
ajfa-13029	90	23	,	,	PUNCT
ajfa-13029	90	24	2009	2009	NUM
ajfa-13029	90	25	;	;	PUNCT
ajfa-13029	90	26	assakaf	assakaf	PROPN
ajfa-13029	90	27	,	,	PUNCT
ajfa-13029	90	28	shamsiah	shamsiah	PROPN
ajfa-13029	90	29	,	,	PUNCT
ajfa-13029	90	30	&	&	CCONJ
ajfa-13029	90	31	othman	othman	PROPN
ajfa-13029	90	32	,	,	PUNCT
ajfa-13029	90	33	2018	2018	NUM
ajfa-13029	90	34	;	;	PUNCT
ajfa-13029	90	35	ata	ata	PROPN
ajfa-13029	90	36	&	&	CCONJ
ajfa-13029	90	37	arvas	arvas	PROPN
ajfa-13029	90	38	,	,	PUNCT
ajfa-13029	90	39	2011	2011	NUM
ajfa-13029	90	40	;	;	PUNCT
ajfa-13029	90	41	atuilik	atuilik	NOUN
ajfa-13029	90	42	,	,	PUNCT
ajfa-13029	90	43	2013	2013	NUM
ajfa-13029	90	44	;	;	PUNCT
ajfa-13029	90	45	borlea	borlea	PROPN
ajfa-13029	90	46	,	,	PUNCT
ajfa-13029	90	47	achim	achim	PROPN
ajfa-13029	90	48	,	,	PUNCT
ajfa-13029	90	49	&	&	CCONJ
ajfa-13029	90	50	miron	miron	PROPN
ajfa-13029	90	51	,	,	PUNCT
ajfa-13029	90	52	2017	2017	NUM
ajfa-13029	90	53	;	;	PUNCT
ajfa-13029	90	54	enste	enste	PROPN
ajfa-13029	90	55	&	&	CCONJ
ajfa-13029	90	56	heldman	heldman	PROPN
ajfa-13029	90	57	,	,	PUNCT
ajfa-13029	90	58	2017	2017	NUM
ajfa-13029	90	59	;	;	PUNCT
ajfa-13029	90	60	ksenia	ksenia	PROPN
ajfa-13029	90	61	,	,	PUNCT
ajfa-13029	90	62	2008	2008	NUM
ajfa-13029	90	63	;	;	PUNCT
ajfa-13029	90	64	lambsdorff	lambsdorff	NOUN
ajfa-13029	90	65	,	,	PUNCT
ajfa-13029	90	66	1998	1998	NUM
ajfa-13029	90	67	;	;	PUNCT
ajfa-13029	90	68	maiyaki	maiyaki	PROPN
ajfa-13029	90	69	,	,	PUNCT
ajfa-13029	90	70	2010	2010	NUM
ajfa-13029	90	71	;	;	PUNCT
ajfa-13029	90	72	mauro	mauro	PROPN
ajfa-13029	90	73	,	,	PUNCT
ajfa-13029	90	74	1998	1998	NUM
ajfa-13029	90	75	;	;	PUNCT
ajfa-13029	90	76	nwabuzor	nwabuzor	PROPN
ajfa-13029	90	77	,	,	PUNCT
ajfa-13029	90	78	2005	2005	NUM
ajfa-13029	90	79	;	;	PUNCT
ajfa-13029	90	80	rady	rady	PROPN
ajfa-13029	90	81	,	,	PUNCT
ajfa-13029	90	82	2016	2016	NUM
ajfa-13029	90	83	;	;	PUNCT
ajfa-13029	90	84	tanzi	tanzi	PROPN
ajfa-13029	90	85	,	,	PUNCT
ajfa-13029	90	86	1998	1998	NUM
ajfa-13029	90	87	)	)	PUNCT
ajfa-13029	90	88	,	,	PUNCT
ajfa-13029	90	89	as	as	ADV
ajfa-13029	90	90	well	well	ADV
ajfa-13029	90	91	as	as	ADP
ajfa-13029	90	92	affecting	affect	VERB
ajfa-13029	90	93	domestic	domestic	ADJ
ajfa-13029	90	94	and	and	CCONJ
ajfa-13029	90	95	foreign	foreign	ADJ
ajfa-13029	90	96	investment	investment	NOUN
ajfa-13029	90	97	(	(	PUNCT
ajfa-13029	90	98	ahmadi	ahmadi	PROPN
ajfa-13029	90	99	&	&	CCONJ
ajfa-13029	90	100	homauni	homauni	PROPN
ajfa-13029	90	101	,	,	PUNCT
ajfa-13029	90	102	2011	2011	NUM
ajfa-13029	90	103	;	;	PUNCT
ajfa-13029	90	104	amundsen	amundsen	PROPN
ajfa-13029	90	105	,	,	PUNCT
ajfa-13029	90	106	1999	1999	NUM
ajfa-13029	90	107	;	;	PUNCT
ajfa-13029	90	108	atuilik	atuilik	NOUN
ajfa-13029	90	109	,	,	PUNCT
ajfa-13029	90	110	2013	2013	NUM
ajfa-13029	90	111	;	;	PUNCT
ajfa-13029	90	112	enste	enste	PROPN
ajfa-13029	90	113	&	&	CCONJ
ajfa-13029	90	114	heldman	heldman	PROPN
ajfa-13029	90	115	,	,	PUNCT
ajfa-13029	90	116	2017	2017	NUM
ajfa-13029	90	117	;	;	PUNCT
ajfa-13029	90	118	lambsdorff	lambsdorff	NOUN
ajfa-13029	90	119	,	,	PUNCT
ajfa-13029	90	120	2005	2005	NUM
ajfa-13029	90	121	;	;	PUNCT
ajfa-13029	90	122	mauro	mauro	PROPN
ajfa-13029	90	123	,	,	PUNCT
ajfa-13029	90	124	1998	1998	NUM
ajfa-13029	90	125	;	;	PUNCT
ajfa-13029	90	126	myint	myint	NOUN
ajfa-13029	90	127	,	,	PUNCT
ajfa-13029	90	128	2000	2000	NUM
ajfa-13029	90	129	;	;	PUNCT
ajfa-13029	90	130	tanzi	tanzi	NOUN
ajfa-13029	90	131	,	,	PUNCT
ajfa-13029	90	132	1998	1998	NUM
ajfa-13029	90	133	)	)	PUNCT
ajfa-13029	90	134	.	.	PUNCT
ajfa-13029	91	1	it	it	PRON
ajfa-13029	91	2	may	may	AUX
ajfa-13029	91	3	also	also	ADV
ajfa-13029	91	4	distort	distort	VERB
ajfa-13029	91	5	the	the	DET
ajfa-13029	91	6	composition	composition	NOUN
ajfa-13029	91	7	of	of	ADP
ajfa-13029	91	8	the	the	DET
ajfa-13029	91	9	government	government	NOUN
ajfa-13029	91	10	’s	’s	PART
ajfa-13029	91	11	spending	spending	NOUN
ajfa-13029	91	12	(	(	PUNCT
ajfa-13029	91	13	atuilik	atuilik	NOUN
ajfa-13029	91	14	,	,	PUNCT
ajfa-13029	91	15	2013	2013	NUM
ajfa-13029	91	16	;	;	PUNCT
ajfa-13029	91	17	lambsdorff	lambsdorff	NOUN
ajfa-13029	91	18	,	,	PUNCT
ajfa-13029	91	19	2005	2005	NUM
ajfa-13029	91	20	;	;	PUNCT
ajfa-13029	91	21	myint	myint	NOUN
ajfa-13029	91	22	,	,	PUNCT
ajfa-13029	91	23	2000	2000	NUM
ajfa-13029	91	24	)	)	PUNCT
ajfa-13029	91	25	and	and	CCONJ
ajfa-13029	91	26	reduce	reduce	VERB
ajfa-13029	91	27	the	the	DET
ajfa-13029	91	28	tax	tax	NOUN
ajfa-13029	91	29	revenues	revenue	NOUN
ajfa-13029	91	30	(	(	PUNCT
ajfa-13029	91	31	friedman	friedman	PROPN
ajfa-13029	91	32	,	,	PUNCT
ajfa-13029	91	33	johnson	johnson	PROPN
ajfa-13029	91	34	,	,	PUNCT
ajfa-13029	91	35	kaufmann	kaufmann	PROPN
ajfa-13029	91	36	,	,	PUNCT
ajfa-13029	91	37	&	&	CCONJ
ajfa-13029	91	38	zoido	zoido	NOUN
ajfa-13029	91	39	-	-	PUNCT
ajfa-13029	91	40	lobaton	lobaton	PROPN
ajfa-13029	91	41	,	,	PUNCT
ajfa-13029	91	42	2000	2000	NUM
ajfa-13029	91	43	;	;	PUNCT
ajfa-13029	91	44	johnson	johnson	PROPN
ajfa-13029	91	45	,	,	PUNCT
ajfa-13029	91	46	kaufmann	kaufmann	PROPN
ajfa-13029	91	47	,	,	PUNCT
ajfa-13029	91	48	&	&	CCONJ
ajfa-13029	91	49	zoido	zoido	NOUN
ajfa-13029	91	50	-	-	PUNCT
ajfa-13029	91	51	lobaton	lobaton	PROPN
ajfa-13029	91	52	,	,	PUNCT
ajfa-13029	91	53	1998	1998	NUM
ajfa-13029	91	54	;	;	PUNCT
ajfa-13029	91	55	tanzi	tanzi	PROPN
ajfa-13029	91	56	&	&	CCONJ
ajfa-13029	91	57	davoodi	davoodi	PROPN
ajfa-13029	91	58	,	,	PUNCT
ajfa-13029	91	59	1998	1998	NUM
ajfa-13029	91	60	)	)	PUNCT
ajfa-13029	91	61	.	.	PUNCT
ajfa-13029	92	1	an	an	DET
ajfa-13029	92	2	increase	increase	NOUN
ajfa-13029	92	3	in	in	ADP
ajfa-13029	92	4	the	the	DET
ajfa-13029	92	5	rate	rate	NOUN
ajfa-13029	92	6	of	of	ADP
ajfa-13029	92	7	corruption	corruption	NOUN
ajfa-13029	92	8	also	also	ADV
ajfa-13029	92	9	has	have	VERB
ajfa-13029	92	10	a	a	DET
ajfa-13029	92	11	negative	negative	ADJ
ajfa-13029	92	12	influence	influence	NOUN
ajfa-13029	92	13	on	on	ADP
ajfa-13029	92	14	political	political	ADJ
ajfa-13029	92	15	system	system	NOUN
ajfa-13029	92	16	and	and	CCONJ
ajfa-13029	92	17	trust	trust	NOUN
ajfa-13029	92	18	in	in	ADP
ajfa-13029	92	19	government	government	NOUN
ajfa-13029	92	20	(	(	PUNCT
ajfa-13029	92	21	anderson	anderson	PROPN
ajfa-13029	92	22	&	&	CCONJ
ajfa-13029	92	23	tverdova	tverdova	PROPN
ajfa-13029	92	24	,	,	PUNCT
ajfa-13029	92	25	2003	2003	NUM
ajfa-13029	92	26	;	;	PUNCT
ajfa-13029	92	27	assiotis	assiotis	PROPN
ajfa-13029	92	28	&	&	CCONJ
ajfa-13029	92	29	sylwester	sylwester	PROPN
ajfa-13029	92	30	,	,	PUNCT
ajfa-13029	92	31	2014	2014	NUM
ajfa-13029	92	32	;	;	PUNCT
ajfa-13029	92	33	bowler	bowler	NOUN
ajfa-13029	92	34	&	&	CCONJ
ajfa-13029	92	35	karp	karp	PROPN
ajfa-13029	92	36	,	,	PUNCT
ajfa-13029	92	37	2004	2004	NUM
ajfa-13029	92	38	;	;	PUNCT
ajfa-13029	92	39	chang	chang	PROPN
ajfa-13029	92	40	&	&	CCONJ
ajfa-13029	92	41	chu	chu	PROPN
ajfa-13029	92	42	,	,	PUNCT
ajfa-13029	92	43	2006	2006	NUM
ajfa-13029	92	44	;	;	PUNCT
ajfa-13029	92	45	kumlin	kumlin	PROPN
ajfa-13029	92	46	&	&	CCONJ
ajfa-13029	92	47	esaiasson	esaiasson	PROPN
ajfa-13029	92	48	,	,	PUNCT
ajfa-13029	92	49	2012	2012	NUM
ajfa-13029	92	50	;	;	PUNCT
ajfa-13029	92	51	solé	solé	NOUN
ajfa-13029	92	52	-	-	PUNCT
ajfa-13029	92	53	ollé	ollé	NOUN
ajfa-13029	92	54	&	&	CCONJ
ajfa-13029	92	55	sorribas	sorribas	PROPN
ajfa-13029	92	56	-	-	PUNCT
ajfa-13029	92	57	navarro	navarro	PROPN
ajfa-13029	92	58	,	,	PUNCT
ajfa-13029	92	59	2014	2014	NUM
ajfa-13029	92	60	)	)	PUNCT
ajfa-13029	92	61	and	and	CCONJ
ajfa-13029	92	62	democracy	democracy	NOUN
ajfa-13029	92	63	(	(	PUNCT
ajfa-13029	92	64	amundsen	amundsen	PROPN
ajfa-13029	92	65	,	,	PUNCT
ajfa-13029	92	66	1999	1999	NUM
ajfa-13029	92	67	;	;	PUNCT
ajfa-13029	92	68	baber	baber	PROPN
ajfa-13029	92	69	,	,	PUNCT
ajfa-13029	92	70	1983	1983	NUM
ajfa-13029	92	71	;	;	PUNCT
ajfa-13029	92	72	jetter	jetter	PROPN
ajfa-13029	92	73	et	et	PROPN
ajfa-13029	92	74	al	al	PROPN
ajfa-13029	92	75	.	.	PROPN
ajfa-13029	92	76	,	,	PUNCT
ajfa-13029	92	77	2015	2015	NUM
ajfa-13029	92	78	)	)	PUNCT
ajfa-13029	92	79	.	.	PUNCT
ajfa-13029	93	1	such	such	ADJ
ajfa-13029	93	2	influences	influence	NOUN
ajfa-13029	93	3	may	may	AUX
ajfa-13029	93	4	result	result	VERB
ajfa-13029	93	5	in	in	ADP
ajfa-13029	93	6	political	political	ADJ
ajfa-13029	93	7	instability	instability	NOUN
ajfa-13029	93	8	(	(	PUNCT
ajfa-13029	93	9	assiotis	assiotis	PROPN
ajfa-13029	93	10	&	&	CCONJ
ajfa-13029	93	11	sylwester	sylwester	PROPN
ajfa-13029	93	12	,	,	PUNCT
ajfa-13029	93	13	2014	2014	NUM
ajfa-13029	93	14	;	;	PUNCT
ajfa-13029	93	15	nwabuzor	nwabuzor	PROPN
ajfa-13029	93	16	,	,	PUNCT
ajfa-13029	93	17	2005	2005	NUM
ajfa-13029	93	18	;	;	PUNCT
ajfa-13029	93	19	treisman	treisman	NOUN
ajfa-13029	93	20	,	,	PUNCT
ajfa-13029	93	21	2000	2000	NUM
ajfa-13029	93	22	)	)	PUNCT
ajfa-13029	93	23	.	.	PUNCT
ajfa-13029	94	1	some	some	DET
ajfa-13029	94	2	solutions	solution	NOUN
ajfa-13029	94	3	as	as	ADP
ajfa-13029	94	4	to	to	ADP
ajfa-13029	94	5	how	how	SCONJ
ajfa-13029	94	6	corruption	corruption	NOUN
ajfa-13029	94	7	may	may	AUX
ajfa-13029	94	8	be	be	AUX
ajfa-13029	94	9	minimized	minimize	VERB
ajfa-13029	94	10	were	be	AUX
ajfa-13029	94	11	discussed	discuss	VERB
ajfa-13029	94	12	.	.	PUNCT
ajfa-13029	95	1	ionescu	ionescu	PROPN
ajfa-13029	95	2	(	(	PUNCT
ajfa-13029	95	3	2016	2016	NUM
ajfa-13029	95	4	)	)	PUNCT
ajfa-13029	95	5	,	,	PUNCT
ajfa-13029	95	6	for	for	ADP
ajfa-13029	95	7	example	example	NOUN
ajfa-13029	95	8	,	,	PUNCT
ajfa-13029	95	9	examined	examine	VERB
ajfa-13029	95	10	the	the	DET
ajfa-13029	95	11	association	association	NOUN
ajfa-13029	95	12	between	between	ADP
ajfa-13029	95	13	information	information	NOUN
ajfa-13029	95	14	and	and	CCONJ
ajfa-13029	95	15	communications	communication	NOUN
ajfa-13029	95	16	technology	technology	NOUN
ajfa-13029	95	17	(	(	PUNCT
ajfa-13029	95	18	ict	ict	PROPN
ajfa-13029	95	19	)	)	PUNCT
ajfa-13029	95	20	and	and	CCONJ
ajfa-13029	95	21	e	e	NOUN
ajfa-13029	95	22	-	-	NOUN
ajfa-13029	95	23	government	government	NOUN
ajfa-13029	95	24	and	and	CCONJ
ajfa-13029	95	25	corruption	corruption	NOUN
ajfa-13029	95	26	.	.	PUNCT
ajfa-13029	96	1	utilizing	utilize	VERB
ajfa-13029	96	2	data	datum	NOUN
ajfa-13029	96	3	from	from	ADP
ajfa-13029	96	4	a	a	DET
ajfa-13029	96	5	survey	survey	NOUN
ajfa-13029	96	6	of	of	ADP
ajfa-13029	96	7	the	the	DET
ajfa-13029	96	8	top	top	ADJ
ajfa-13029	96	9	20	20	NUM
ajfa-13029	96	10	countries	country	NOUN
ajfa-13029	96	11	according	accord	VERB
ajfa-13029	96	12	to	to	ADP
ajfa-13029	96	13	the	the	DET
ajfa-13029	96	14	un	un	PROPN
ajfa-13029	96	15	’s	’s	PART
ajfa-13029	96	16	2012	2012	NUM
ajfa-13029	96	17	e	e	NOUN
ajfa-13029	96	18	-	-	NOUN
ajfa-13029	96	19	government	government	ADJ
ajfa-13029	96	20	readiness	readiness	NOUN
ajfa-13029	96	21	index	index	NOUN
ajfa-13029	96	22	,	,	PUNCT
ajfa-13029	96	23	ionescu	ionescu	PROPN
ajfa-13029	96	24	’s	’s	PART
ajfa-13029	96	25	findings	finding	NOUN
ajfa-13029	96	26	are	be	AUX
ajfa-13029	96	27	indicative	indicative	ADJ
ajfa-13029	96	28	of	of	ADP
ajfa-13029	96	29	the	the	DET
ajfa-13029	96	30	impact	impact	NOUN
ajfa-13029	96	31	of	of	ADP
ajfa-13029	96	32	ict	ict	NOUN
ajfa-13029	96	33	-	-	PUNCT
ajfa-13029	96	34	related	relate	VERB
ajfa-13029	96	35	e	e	NOUN
ajfa-13029	96	36	-	-	NOUN
ajfa-13029	96	37	government	government	NOUN
ajfa-13029	96	38	as	as	ADP
ajfa-13029	96	39	an	an	DET
ajfa-13029	96	40	anti	anti	ADJ
ajfa-13029	96	41	-	-	ADJ
ajfa-13029	96	42	corruption	corruption	ADJ
ajfa-13029	96	43	policy	policy	NOUN
ajfa-13029	96	44	.	.	PUNCT
ajfa-13029	97	1	kim	kim	PROPN
ajfa-13029	97	2	,	,	PUNCT
ajfa-13029	97	3	kim	kim	PROPN
ajfa-13029	97	4	and	and	CCONJ
ajfa-13029	97	5	lee	lee	PROPN
ajfa-13029	97	6	(	(	PUNCT
ajfa-13029	97	7	2009	2009	NUM
ajfa-13029	97	8	)	)	PUNCT
ajfa-13029	97	9	similarly	similarly	ADV
ajfa-13029	97	10	found	find	VERB
ajfa-13029	97	11	that	that	SCONJ
ajfa-13029	97	12	e	e	NOUN
ajfa-13029	97	13	-	-	NOUN
ajfa-13029	97	14	government	government	ADJ
ajfa-13029	97	15	anti	anti	ADJ
ajfa-13029	97	16	-	-	ADJ
ajfa-13029	97	17	corruption	corruption	ADJ
ajfa-13029	97	18	systems	system	NOUN
ajfa-13029	97	19	have	have	VERB
ajfa-13029	97	20	a	a	DET
ajfa-13029	97	21	positive	positive	ADJ
ajfa-13029	97	22	impact	impact	NOUN
ajfa-13029	97	23	on	on	ADP
ajfa-13029	97	24	the	the	DET
ajfa-13029	97	25	reduction	reduction	NOUN
ajfa-13029	97	26	of	of	ADP
ajfa-13029	97	27	corruption	corruption	NOUN
ajfa-13029	97	28	.	.	PUNCT
ajfa-13029	98	1	murphy	murphy	PROPN
ajfa-13029	98	2	(	(	PUNCT
ajfa-13029	98	3	2004	2004	NUM
ajfa-13029	98	4	)	)	PUNCT
ajfa-13029	98	5	explained	explain	VERB
ajfa-13029	98	6	that	that	SCONJ
ajfa-13029	98	7	corruption	corruption	NOUN
ajfa-13029	98	8	exists	exist	VERB
ajfa-13029	98	9	where	where	SCONJ
ajfa-13029	98	10	there	there	PRON
ajfa-13029	98	11	is	be	VERB
ajfa-13029	98	12	ample	ample	ADJ
ajfa-13029	98	13	opportunity	opportunity	NOUN
ajfa-13029	98	14	for	for	SCONJ
ajfa-13029	98	15	it	it	PRON
ajfa-13029	98	16	to	to	PART
ajfa-13029	98	17	take	take	VERB
ajfa-13029	98	18	place	place	NOUN
ajfa-13029	98	19	.	.	PUNCT
ajfa-13029	99	1	hence	hence	ADV
ajfa-13029	99	2	,	,	PUNCT
ajfa-13029	99	3	anti	anti	ADJ
ajfa-13029	99	4	-	-	ADJ
ajfa-13029	99	5	corruption	corruption	ADJ
ajfa-13029	99	6	entities	entity	NOUN
ajfa-13029	99	7	must	must	AUX
ajfa-13029	99	8	take	take	VERB
ajfa-13029	99	9	a	a	DET
ajfa-13029	99	10	multi	multi	ADJ
ajfa-13029	99	11	-	-	ADJ
ajfa-13029	99	12	pronged	pronged	ADJ
ajfa-13029	99	13	approach	approach	NOUN
ajfa-13029	99	14	that	that	PRON
ajfa-13029	99	15	aims	aim	VERB
ajfa-13029	99	16	to	to	PART
ajfa-13029	99	17	reduce	reduce	VERB
ajfa-13029	99	18	the	the	DET
ajfa-13029	99	19	opportunities	opportunity	NOUN
ajfa-13029	99	20	and	and	CCONJ
ajfa-13029	99	21	incentives	incentive	NOUN
ajfa-13029	99	22	for	for	ADP
ajfa-13029	99	23	corruption	corruption	NOUN
ajfa-13029	99	24	,	,	PUNCT
ajfa-13029	99	25	while	while	SCONJ
ajfa-13029	99	26	increasing	increase	VERB
ajfa-13029	99	27	the	the	DET
ajfa-13029	99	28	expected	expect	VERB
ajfa-13029	99	29	cost	cost	NOUN
ajfa-13029	99	30	of	of	ADP
ajfa-13029	99	31	corrupt	corrupt	ADJ
ajfa-13029	99	32	behaviour	behaviour	NOUN
ajfa-13029	99	33	.	.	PUNCT
ajfa-13029	100	1	shleifer	shleifer	PROPN
ajfa-13029	100	2	and	and	CCONJ
ajfa-13029	100	3	vishny	vishny	PROPN
ajfa-13029	100	4	(	(	PUNCT
ajfa-13029	100	5	1993	1993	NUM
ajfa-13029	100	6	)	)	PUNCT
ajfa-13029	100	7	were	be	AUX
ajfa-13029	100	8	of	of	ADP
ajfa-13029	100	9	the	the	DET
ajfa-13029	100	10	opinion	opinion	NOUN
ajfa-13029	100	11	that	that	SCONJ
ajfa-13029	100	12	political	political	ADJ
ajfa-13029	100	13	and	and	CCONJ
ajfa-13029	100	14	economic	economic	ADJ
ajfa-13029	100	15	competition	competition	NOUN
ajfa-13029	100	16	can	can	AUX
ajfa-13029	100	17	reduce	reduce	VERB
ajfa-13029	100	18	the	the	DET
ajfa-13029	100	19	degree	degree	NOUN
ajfa-13029	100	20	of	of	ADP
ajfa-13029	100	21	corruption	corruption	NOUN
ajfa-13029	100	22	and	and	CCONJ
ajfa-13029	100	23	its	its	PRON
ajfa-13029	100	24	negative	negative	ADJ
ajfa-13029	100	25	influences	influence	NOUN
ajfa-13029	100	26	.	.	PUNCT
ajfa-13029	101	1	olken	olken	NOUN
ajfa-13029	101	2	(	(	PUNCT
ajfa-13029	101	3	2009	2009	NUM
ajfa-13029	101	4	)	)	PUNCT
ajfa-13029	101	5	concluded	conclude	VERB
ajfa-13029	101	6	that	that	SCONJ
ajfa-13029	101	7	ordinary	ordinary	ADJ
ajfa-13029	101	8	people	people	NOUN
ajfa-13029	101	9	currently	currently	ADV
ajfa-13029	101	10	lack	lack	VERB
ajfa-13029	101	11	the	the	DET
ajfa-13029	101	12	power	power	NOUN
ajfa-13029	101	13	to	to	PART
ajfa-13029	101	14	identify	identify	VERB
ajfa-13029	101	15	corruption	corruption	NOUN
ajfa-13029	101	16	and	and	CCONJ
ajfa-13029	101	17	to	to	PART
ajfa-13029	101	18	monitor	monitor	VERB
ajfa-13029	101	19	local	local	ADJ
ajfa-13029	101	20	officials	official	NOUN
ajfa-13029	101	21	effectively	effectively	ADV
ajfa-13029	101	22	without	without	ADP
ajfa-13029	101	23	any	any	DET
ajfa-13029	101	24	form	form	NOUN
ajfa-13029	101	25	of	of	ADP
ajfa-13029	101	26	external	external	ADJ
ajfa-13029	101	27	assistance	assistance	NOUN
ajfa-13029	101	28	.	.	PUNCT
ajfa-13029	102	1	this	this	PRON
ajfa-13029	102	2	shows	show	VERB
ajfa-13029	102	3	that	that	SCONJ
ajfa-13029	102	4	transparency	transparency	NOUN
ajfa-13029	102	5	is	be	AUX
ajfa-13029	102	6	essential	essential	ADJ
ajfa-13029	102	7	as	as	SCONJ
ajfa-13029	102	8	it	it	PRON
ajfa-13029	102	9	helps	help	VERB
ajfa-13029	102	10	to	to	PART
ajfa-13029	102	11	increase	increase	VERB
ajfa-13029	102	12	the	the	DET
ajfa-13029	102	13	capacity	capacity	NOUN
ajfa-13029	102	14	of	of	ADP
ajfa-13029	102	15	citizens	citizen	NOUN
ajfa-13029	102	16	to	to	PART
ajfa-13029	102	17	detect	detect	VERB
ajfa-13029	102	18	and	and	CCONJ
ajfa-13029	102	19	recognize	recognize	VERB
ajfa-13029	102	20	corruption	corruption	NOUN
ajfa-13029	102	21	at	at	ADP
ajfa-13029	102	22	any	any	DET
ajfa-13029	102	23	level	level	NOUN
ajfa-13029	102	24	.	.	PUNCT
ajfa-13029	103	1	numerous	numerous	ADJ
ajfa-13029	103	2	studies	study	NOUN
ajfa-13029	103	3	have	have	AUX
ajfa-13029	103	4	been	be	AUX
ajfa-13029	103	5	conducted	conduct	VERB
ajfa-13029	103	6	on	on	ADP
ajfa-13029	103	7	the	the	DET
ajfa-13029	103	8	public	public	ADJ
ajfa-13029	103	9	sector	sector	NOUN
ajfa-13029	103	10	auditing	audit	VERB
ajfa-13029	103	11	out	out	ADP
ajfa-13029	103	12	of	of	ADP
ajfa-13029	103	13	corruption	corruption	NOUN
ajfa-13029	103	14	cases	case	NOUN
ajfa-13029	103	15	(	(	PUNCT
ajfa-13029	103	16	baber	baber	PROPN
ajfa-13029	103	17	,	,	PUNCT
ajfa-13029	103	18	1983	1983	NUM
ajfa-13029	103	19	;	;	PUNCT
ajfa-13029	103	20	dana	dana	PROPN
ajfa-13029	103	21	,	,	PUNCT
ajfa-13029	103	22	2011	2011	NUM
ajfa-13029	103	23	;	;	PUNCT
ajfa-13029	103	24	dragija	dragija	ADJ
ajfa-13029	103	25	,	,	PUNCT
ajfa-13029	103	26	vašiček	vašiček	PROPN
ajfa-13029	103	27	,	,	PUNCT
ajfa-13029	103	28	&	&	CCONJ
ajfa-13029	103	29	hladika	hladika	PROPN
ajfa-13029	103	30	,	,	PUNCT
ajfa-13029	103	31	2011	2011	NUM
ajfa-13029	103	32	;	;	PUNCT
ajfa-13029	103	33	dwiputrianti	dwiputrianti	NOUN
ajfa-13029	103	34	,	,	PUNCT
ajfa-13029	103	35	2011	2011	NUM
ajfa-13029	103	36	;	;	PUNCT
ajfa-13029	103	37	everett	everett	PROPN
ajfa-13029	103	38	,	,	PUNCT
ajfa-13029	103	39	2001	2001	NUM
ajfa-13029	103	40	;	;	PUNCT
ajfa-13029	103	41	gendron	gendron	PROPN
ajfa-13029	103	42	,	,	PUNCT
ajfa-13029	103	43	cooper	cooper	PROPN
ajfa-13029	103	44	,	,	PUNCT
ajfa-13029	103	45	&	&	CCONJ
ajfa-13029	103	46	townley	townley	PROPN
ajfa-13029	103	47	,	,	PUNCT
ajfa-13029	103	48	2001	2001	NUM
ajfa-13029	103	49	;	;	PUNCT
ajfa-13029	103	50	gendron	gendron	PROPN
ajfa-13029	103	51	,	,	PUNCT
ajfa-13029	103	52	cooper	cooper	PROPN
ajfa-13029	103	53	,	,	PUNCT
ajfa-13029	103	54	&	&	CCONJ
ajfa-13029	103	55	townley	townley	PROPN
ajfa-13029	103	56	,	,	PUNCT
ajfa-13029	103	57	2007	2007	NUM
ajfa-13029	103	58	;	;	PUNCT
ajfa-13029	103	59	goe	goe	NOUN
ajfa-13029	103	60	&	&	CCONJ
ajfa-13029	103	61	singh	singh	PROPN
ajfa-13029	103	62	,	,	PUNCT
ajfa-13029	103	63	2012	2012	NUM
ajfa-13029	103	64	;	;	PUNCT
ajfa-13029	103	65	hay	hay	PROPN
ajfa-13029	103	66	&	&	CCONJ
ajfa-13029	103	67	cordery	cordery	NOUN
ajfa-13029	103	68	,	,	PUNCT
ajfa-13029	103	69	2018	2018	NUM
ajfa-13029	103	70	;	;	PUNCT
ajfa-13029	103	71	ma	ma	PROPN
ajfa-13029	103	72	,	,	PUNCT
ajfa-13029	103	73	2007	2007	NUM
ajfa-13029	103	74	;	;	PUNCT
ajfa-13029	103	75	neu	neu	PROPN
ajfa-13029	103	76	,	,	PUNCT
ajfa-13029	103	77	2006	2006	NUM
ajfa-13029	103	78	;	;	PUNCT
ajfa-13029	103	79	saito	saito	PROPN
ajfa-13029	103	80	&	&	CCONJ
ajfa-13029	103	81	mcintosh	mcintosh	PROPN
ajfa-13029	103	82	,	,	PUNCT
ajfa-13029	103	83	2010	2010	NUM
ajfa-13029	103	84	;	;	PUNCT
ajfa-13029	103	85	santiso	santiso	NOUN
ajfa-13029	103	86	,	,	PUNCT
ajfa-13029	103	87	2007	2007	NUM
ajfa-13029	103	88	;	;	PUNCT
ajfa-13029	103	89	schelker	schelker	NOUN
ajfa-13029	103	90	,	,	PUNCT
ajfa-13029	103	91	2012	2012	NUM
ajfa-13029	103	92	;	;	PUNCT
ajfa-13029	103	93	schelker	schelker	PROPN
ajfa-13029	103	94	&	&	CCONJ
ajfa-13029	103	95	eichenberger	eichenberger	NOUN
ajfa-13029	103	96	,	,	PUNCT
ajfa-13029	103	97	2010	2010	NUM
ajfa-13029	103	98	;	;	PUNCT
ajfa-13029	103	99	waring	waring	NOUN
ajfa-13029	103	100	&	&	CCONJ
ajfa-13029	103	101	morgan	morgan	PROPN
ajfa-13029	103	102	,	,	PUNCT
ajfa-13029	103	103	2007	2007	NUM
ajfa-13029	103	104	;	;	PUNCT
ajfa-13029	103	105	yoshimi	yoshimi	PROPN
ajfa-13029	103	106	,	,	PUNCT
ajfa-13029	103	107	asian	asian	ADJ
ajfa-13029	103	108	journal	journal	NOUN
ajfa-13029	103	109	of	of	ADP
ajfa-13029	103	110	finance	finance	PROPN
ajfa-13029	103	111	&	&	CCONJ
ajfa-13029	103	112	accounting	accounting	PROPN
ajfa-13029	103	113	issn	issn	PROPN
ajfa-13029	103	114	1946	1946	NUM
ajfa-13029	103	115	-	-	PUNCT
ajfa-13029	103	116	052x	052x	NOUN
ajfa-13029	103	117	2018	2018	NUM
ajfa-13029	103	118	,	,	PUNCT
ajfa-13029	103	119	vol	vol	NOUN
ajfa-13029	103	120	.	.	PROPN
ajfa-13029	103	121	10	10	NUM
ajfa-13029	103	122	,	,	PUNCT
ajfa-13029	103	123	no	no	INTJ
ajfa-13029	103	124	.	.	NOUN
ajfa-13029	103	125	1	1	NUM
ajfa-13029	103	126	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13029	103	127	232	232	NUM
ajfa-13029	103	128	2003	2003	NUM
ajfa-13029	103	129	;	;	PUNCT
ajfa-13029	103	130	zhao	zhao	X
ajfa-13029	103	131	,	,	PUNCT
ajfa-13029	103	132	2005	2005	NUM
ajfa-13029	103	133	)	)	PUNCT
ajfa-13029	103	134	.	.	PUNCT
ajfa-13029	104	1	for	for	ADP
ajfa-13029	104	2	example	example	NOUN
ajfa-13029	104	3	,	,	PUNCT
ajfa-13029	104	4	zhao	zhao	X
ajfa-13029	104	5	(	(	PUNCT
ajfa-13029	104	6	2005	2005	NUM
ajfa-13029	104	7	,	,	PUNCT
ajfa-13029	104	8	cited	cite	VERB
ajfa-13029	104	9	by	by	ADP
ajfa-13029	104	10	liu	liu	PROPN
ajfa-13029	104	11	&	&	CCONJ
ajfa-13029	104	12	lin	lin	PROPN
ajfa-13029	104	13	,	,	PUNCT
ajfa-13029	104	14	2012	2012	NUM
ajfa-13029	104	15	)	)	PUNCT
ajfa-13029	104	16	proposed	propose	VERB
ajfa-13029	104	17	a	a	DET
ajfa-13029	104	18	relatively	relatively	ADV
ajfa-13029	104	19	complete	complete	ADJ
ajfa-13029	104	20	framework	framework	NOUN
ajfa-13029	104	21	of	of	ADP
ajfa-13029	104	22	the	the	DET
ajfa-13029	104	23	characteristics	characteristic	NOUN
ajfa-13029	104	24	that	that	PRON
ajfa-13029	104	25	divide	divide	VERB
ajfa-13029	104	26	the	the	DET
ajfa-13029	104	27	factors	factor	NOUN
ajfa-13029	104	28	related	relate	VERB
ajfa-13029	104	29	to	to	ADP
ajfa-13029	104	30	the	the	DET
ajfa-13029	104	31	quality	quality	NOUN
ajfa-13029	104	32	of	of	ADP
ajfa-13029	104	33	government	government	NOUN
ajfa-13029	104	34	audit	audit	NOUN
ajfa-13029	104	35	into	into	ADP
ajfa-13029	104	36	three	three	NUM
ajfa-13029	104	37	categories	category	NOUN
ajfa-13029	104	38	:	:	PUNCT
ajfa-13029	104	39	technical	technical	ADJ
ajfa-13029	104	40	factors	factor	NOUN
ajfa-13029	104	41	(	(	PUNCT
ajfa-13029	104	42	professional	professional	ADJ
ajfa-13029	104	43	competence	competence	NOUN
ajfa-13029	104	44	,	,	PUNCT
ajfa-13029	104	45	auditor	auditor	NOUN
ajfa-13029	104	46	size	size	NOUN
ajfa-13029	104	47	and	and	CCONJ
ajfa-13029	104	48	audit	audit	NOUN
ajfa-13029	104	49	hours	hour	NOUN
ajfa-13029	104	50	)	)	PUNCT
ajfa-13029	104	51	,	,	PUNCT
ajfa-13029	104	52	independence	independence	NOUN
ajfa-13029	104	53	factors	factor	NOUN
ajfa-13029	104	54	(	(	PUNCT
ajfa-13029	104	55	audit	audit	NOUN
ajfa-13029	104	56	fee	fee	NOUN
ajfa-13029	104	57	,	,	PUNCT
ajfa-13029	104	58	auditor	auditor	NOUN
ajfa-13029	104	59	reputation	reputation	NOUN
ajfa-13029	104	60	and	and	CCONJ
ajfa-13029	104	61	the	the	DET
ajfa-13029	104	62	organizational	organizational	ADJ
ajfa-13029	104	63	design	design	NOUN
ajfa-13029	104	64	of	of	ADP
ajfa-13029	104	65	audit	audit	NOUN
ajfa-13029	104	66	institutions	institution	NOUN
ajfa-13029	104	67	)	)	PUNCT
ajfa-13029	104	68	and	and	CCONJ
ajfa-13029	104	69	administrative	administrative	ADJ
ajfa-13029	104	70	factors	factor	NOUN
ajfa-13029	104	71	(	(	PUNCT
ajfa-13029	104	72	determining	determine	VERB
ajfa-13029	104	73	the	the	DET
ajfa-13029	104	74	nature	nature	NOUN
ajfa-13029	104	75	of	of	ADP
ajfa-13029	104	76	irregularities	irregularity	NOUN
ajfa-13029	104	77	,	,	PUNCT
ajfa-13029	104	78	making	make	VERB
ajfa-13029	104	79	the	the	DET
ajfa-13029	104	80	right	right	ADJ
ajfa-13029	104	81	decisions	decision	NOUN
ajfa-13029	104	82	and	and	CCONJ
ajfa-13029	104	83	checking	check	VERB
ajfa-13029	104	84	on	on	ADP
ajfa-13029	104	85	rectification	rectification	NOUN
ajfa-13029	104	86	results	result	NOUN
ajfa-13029	104	87	)	)	PUNCT
ajfa-13029	104	88	.	.	PUNCT
ajfa-13029	105	1	in	in	ADP
ajfa-13029	105	2	empirical	empirical	ADJ
ajfa-13029	105	3	studies	study	NOUN
ajfa-13029	105	4	,	,	PUNCT
ajfa-13029	105	5	researchers	researcher	NOUN
ajfa-13029	105	6	often	often	ADV
ajfa-13029	105	7	use	use	VERB
ajfa-13029	105	8	only	only	ADV
ajfa-13029	105	9	one	one	NUM
ajfa-13029	105	10	aspect	aspect	NOUN
ajfa-13029	105	11	of	of	ADP
ajfa-13029	105	12	these	these	DET
ajfa-13029	105	13	characteristics	characteristic	NOUN
ajfa-13029	105	14	as	as	ADP
ajfa-13029	105	15	a	a	DET
ajfa-13029	105	16	proxy	proxy	NOUN
ajfa-13029	105	17	measurement	measurement	NOUN
ajfa-13029	105	18	of	of	ADP
ajfa-13029	105	19	government	government	NOUN
ajfa-13029	105	20	audit	audit	NOUN
ajfa-13029	105	21	quality	quality	NOUN
ajfa-13029	105	22	.	.	PUNCT
ajfa-13029	106	1	for	for	ADP
ajfa-13029	106	2	example	example	NOUN
ajfa-13029	106	3	,	,	PUNCT
ajfa-13029	106	4	saito	saito	PROPN
ajfa-13029	106	5	and	and	CCONJ
ajfa-13029	106	6	mcintosh	mcintosh	PROPN
ajfa-13029	106	7	(	(	PUNCT
ajfa-13029	106	8	2010	2010	NUM
ajfa-13029	106	9	)	)	PUNCT
ajfa-13029	106	10	employed	employ	VERB
ajfa-13029	106	11	time	time	NOUN
ajfa-13029	106	12	spent	spend	VERB
ajfa-13029	106	13	in	in	ADP
ajfa-13029	106	14	auditing	auditing	NOUN
ajfa-13029	106	15	as	as	ADP
ajfa-13029	106	16	a	a	DET
ajfa-13029	106	17	direct	direct	ADJ
ajfa-13029	106	18	measure	measure	NOUN
ajfa-13029	106	19	of	of	ADP
ajfa-13029	106	20	auditing	auditing	NOUN
ajfa-13029	106	21	effort	effort	NOUN
ajfa-13029	106	22	.	.	PUNCT
ajfa-13029	107	1	ma	ma	PROPN
ajfa-13029	107	2	(	(	PUNCT
ajfa-13029	107	3	2007	2007	NUM
ajfa-13029	107	4	,	,	PUNCT
ajfa-13029	107	5	cited	cite	VERB
ajfa-13029	107	6	by	by	ADP
ajfa-13029	107	7	liu	liu	PROPN
ajfa-13029	107	8	&	&	CCONJ
ajfa-13029	107	9	lin	lin	PROPN
ajfa-13029	107	10	,	,	PUNCT
ajfa-13029	107	11	2012	2012	NUM
ajfa-13029	107	12	)	)	PUNCT
ajfa-13029	107	13	on	on	ADP
ajfa-13029	107	14	the	the	DET
ajfa-13029	107	15	other	other	ADJ
ajfa-13029	107	16	hand	hand	NOUN
ajfa-13029	107	17	reported	report	VERB
ajfa-13029	107	18	that	that	SCONJ
ajfa-13029	107	19	educational	educational	ADJ
ajfa-13029	107	20	background	background	NOUN
ajfa-13029	107	21	,	,	PUNCT
ajfa-13029	107	22	experience	experience	NOUN
ajfa-13029	107	23	and	and	CCONJ
ajfa-13029	107	24	professional	professional	ADJ
ajfa-13029	107	25	competence	competence	NOUN
ajfa-13029	107	26	are	be	AUX
ajfa-13029	107	27	significantly	significantly	ADV
ajfa-13029	107	28	related	relate	VERB
ajfa-13029	107	29	to	to	ADP
ajfa-13029	107	30	the	the	DET
ajfa-13029	107	31	financial	financial	ADJ
ajfa-13029	107	32	efficiency	efficiency	NOUN
ajfa-13029	107	33	of	of	ADP
ajfa-13029	107	34	government	government	NOUN
ajfa-13029	107	35	auditing	auditing	NOUN
ajfa-13029	107	36	.	.	PUNCT
ajfa-13029	108	1	baber	baber	PROPN
ajfa-13029	108	2	(	(	PUNCT
ajfa-13029	108	3	1983	1983	NUM
ajfa-13029	108	4	)	)	PUNCT
ajfa-13029	108	5	used	use	VERB
ajfa-13029	108	6	cross	cross	ADJ
ajfa-13029	108	7	-	-	ADJ
ajfa-13029	108	8	sectional	sectional	ADJ
ajfa-13029	108	9	data	datum	NOUN
ajfa-13029	108	10	from	from	ADP
ajfa-13029	108	11	state	state	NOUN
ajfa-13029	108	12	governments	government	NOUN
ajfa-13029	108	13	and	and	CCONJ
ajfa-13029	108	14	revealed	reveal	VERB
ajfa-13029	108	15	positive	positive	ADJ
ajfa-13029	108	16	correlations	correlation	NOUN
ajfa-13029	108	17	between	between	ADP
ajfa-13029	108	18	state	state	NOUN
ajfa-13029	108	19	audit	audit	NOUN
ajfa-13029	108	20	budgets	budget	NOUN
ajfa-13029	108	21	and	and	CCONJ
ajfa-13029	108	22	measures	measure	NOUN
ajfa-13029	108	23	of	of	ADP
ajfa-13029	108	24	political	political	ADJ
ajfa-13029	108	25	competition	competition	NOUN
ajfa-13029	108	26	.	.	PUNCT
ajfa-13029	109	1	these	these	DET
ajfa-13029	109	2	results	result	NOUN
ajfa-13029	109	3	are	be	AUX
ajfa-13029	109	4	consistent	consistent	ADJ
ajfa-13029	109	5	with	with	ADP
ajfa-13029	109	6	the	the	DET
ajfa-13029	109	7	argument	argument	NOUN
ajfa-13029	109	8	that	that	SCONJ
ajfa-13029	109	9	public	public	ADJ
ajfa-13029	109	10	officials	official	NOUN
ajfa-13029	109	11	’	'	PUNCT
ajfa-13029	109	12	incentives	incentive	VERB
ajfa-13029	109	13	to	to	PART
ajfa-13029	109	14	provide	provide	VERB
ajfa-13029	109	15	auditing	auditing	NOUN
ajfa-13029	109	16	arise	arise	NOUN
ajfa-13029	109	17	from	from	ADP
ajfa-13029	109	18	contracts	contract	NOUN
ajfa-13029	109	19	between	between	ADP
ajfa-13029	109	20	the	the	DET
ajfa-13029	109	21	officials	official	NOUN
ajfa-13029	109	22	and	and	CCONJ
ajfa-13029	109	23	their	their	PRON
ajfa-13029	109	24	supporting	support	VERB
ajfa-13029	109	25	interests	interest	NOUN
ajfa-13029	109	26	.	.	PUNCT
ajfa-13029	110	1	in	in	ADP
ajfa-13029	110	2	a	a	DET
ajfa-13029	110	3	similar	similar	ADJ
ajfa-13029	110	4	vein	vein	NOUN
ajfa-13029	110	5	,	,	PUNCT
ajfa-13029	110	6	gendron	gendron	PROPN
ajfa-13029	110	7	et	et	PROPN
ajfa-13029	110	8	al	al	PROPN
ajfa-13029	110	9	.	.	PROPN
ajfa-13029	111	1	(	(	PUNCT
ajfa-13029	111	2	2001	2001	NUM
ajfa-13029	111	3	)	)	PUNCT
ajfa-13029	111	4	argued	argue	VERB
ajfa-13029	111	5	that	that	SCONJ
ajfa-13029	111	6	the	the	DET
ajfa-13029	111	7	office	office	NOUN
ajfa-13029	111	8	of	of	ADP
ajfa-13029	111	9	auditing	auditing	NOUN
ajfa-13029	111	10	in	in	ADP
ajfa-13029	111	11	canada	canada	PROPN
ajfa-13029	111	12	increased	increase	VERB
ajfa-13029	111	13	its	its	PRON
ajfa-13029	111	14	power	power	NOUN
ajfa-13029	111	15	to	to	PART
ajfa-13029	111	16	persuade	persuade	VERB
ajfa-13029	111	17	politicians	politician	NOUN
ajfa-13029	111	18	and	and	CCONJ
ajfa-13029	111	19	public	public	ADJ
ajfa-13029	111	20	servants	servant	NOUN
ajfa-13029	111	21	about	about	ADP
ajfa-13029	111	22	the	the	DET
ajfa-13029	111	23	merits	merit	NOUN
ajfa-13029	111	24	of	of	ADP
ajfa-13029	111	25	its	its	PRON
ajfa-13029	111	26	specific	specific	ADJ
ajfa-13029	111	27	understanding	understanding	NOUN
ajfa-13029	111	28	of	of	ADP
ajfa-13029	111	29	what	what	PRON
ajfa-13029	111	30	accountability	accountability	NOUN
ajfa-13029	111	31	should	should	AUX
ajfa-13029	111	32	be	be	AUX
ajfa-13029	111	33	.	.	PUNCT
ajfa-13029	112	1	however	however	ADV
ajfa-13029	112	2	,	,	PUNCT
ajfa-13029	112	3	as	as	SCONJ
ajfa-13029	112	4	an	an	DET
ajfa-13029	112	5	office	office	NOUN
ajfa-13029	112	6	becomes	become	VERB
ajfa-13029	112	7	more	more	ADV
ajfa-13029	112	8	powerful	powerful	ADJ
ajfa-13029	112	9	,	,	PUNCT
ajfa-13029	112	10	it	it	PRON
ajfa-13029	112	11	also	also	ADV
ajfa-13029	112	12	becomes	become	VERB
ajfa-13029	112	13	more	more	ADV
ajfa-13029	112	14	vulnerable	vulnerable	ADJ
ajfa-13029	112	15	to	to	ADP
ajfa-13029	112	16	complaints	complaint	NOUN
ajfa-13029	112	17	about	about	ADP
ajfa-13029	112	18	lack	lack	NOUN
ajfa-13029	112	19	of	of	ADP
ajfa-13029	112	20	independence	independence	NOUN
ajfa-13029	112	21	from	from	ADP
ajfa-13029	112	22	the	the	DET
ajfa-13029	112	23	executives	executive	NOUN
ajfa-13029	112	24	.	.	PUNCT
ajfa-13029	113	1	santiso	santiso	PROPN
ajfa-13029	113	2	(	(	PUNCT
ajfa-13029	113	3	2007	2007	NUM
ajfa-13029	113	4	)	)	PUNCT
ajfa-13029	113	5	assessed	assess	VERB
ajfa-13029	113	6	the	the	DET
ajfa-13029	113	7	links	link	NOUN
ajfa-13029	113	8	between	between	ADP
ajfa-13029	113	9	external	external	ADJ
ajfa-13029	113	10	auditing	auditing	NOUN
ajfa-13029	113	11	and	and	CCONJ
ajfa-13029	113	12	fiscal	fiscal	ADJ
ajfa-13029	113	13	governance	governance	NOUN
ajfa-13029	113	14	to	to	PART
ajfa-13029	113	15	explain	explain	VERB
ajfa-13029	113	16	the	the	DET
ajfa-13029	113	17	role	role	NOUN
ajfa-13029	113	18	and	and	CCONJ
ajfa-13029	113	19	performance	performance	NOUN
ajfa-13029	113	20	of	of	ADP
ajfa-13029	113	21	government	government	NOUN
ajfa-13029	113	22	external	external	ADJ
ajfa-13029	113	23	audit	audit	NOUN
ajfa-13029	113	24	agencies	agency	NOUN
ajfa-13029	113	25	in	in	ADP
ajfa-13029	113	26	the	the	DET
ajfa-13029	113	27	governance	governance	NOUN
ajfa-13029	113	28	of	of	ADP
ajfa-13029	113	29	the	the	DET
ajfa-13029	113	30	budget	budget	NOUN
ajfa-13029	113	31	and	and	CCONJ
ajfa-13029	113	32	the	the	DET
ajfa-13029	113	33	oversight	oversight	NOUN
ajfa-13029	113	34	of	of	ADP
ajfa-13029	113	35	public	public	ADJ
ajfa-13029	113	36	finances	finance	NOUN
ajfa-13029	113	37	;	;	PUNCT
ajfa-13029	113	38	he	he	PRON
ajfa-13029	113	39	found	find	VERB
ajfa-13029	113	40	a	a	DET
ajfa-13029	113	41	correlation	correlation	NOUN
ajfa-13029	113	42	between	between	ADP
ajfa-13029	113	43	the	the	DET
ajfa-13029	113	44	credibility	credibility	NOUN
ajfa-13029	113	45	of	of	ADP
ajfa-13029	113	46	audit	audit	NOUN
ajfa-13029	113	47	agencies	agency	NOUN
ajfa-13029	113	48	and	and	CCONJ
ajfa-13029	113	49	the	the	DET
ajfa-13029	113	50	quality	quality	NOUN
ajfa-13029	113	51	of	of	ADP
ajfa-13029	113	52	governance	governance	NOUN
ajfa-13029	113	53	.	.	PUNCT
ajfa-13029	114	1	also	also	ADV
ajfa-13029	114	2	established	establish	VERB
ajfa-13029	114	3	was	be	AUX
ajfa-13029	114	4	the	the	DET
ajfa-13029	114	5	fact	fact	NOUN
ajfa-13029	114	6	that	that	SCONJ
ajfa-13029	114	7	accountability	accountability	NOUN
ajfa-13029	114	8	gaps	gap	NOUN
ajfa-13029	114	9	in	in	ADP
ajfa-13029	114	10	public	public	ADJ
ajfa-13029	114	11	finances	finance	NOUN
ajfa-13029	114	12	originate	originate	VERB
ajfa-13029	114	13	in	in	ADP
ajfa-13029	114	14	wider	wide	ADJ
ajfa-13029	114	15	dysfunctions	dysfunction	NOUN
ajfa-13029	114	16	in	in	ADP
ajfa-13029	114	17	the	the	DET
ajfa-13029	114	18	systems	system	NOUN
ajfa-13029	114	19	of	of	ADP
ajfa-13029	114	20	fiscal	fiscal	ADJ
ajfa-13029	114	21	control	control	NOUN
ajfa-13029	114	22	.	.	PUNCT
ajfa-13029	115	1	schelker	schelker	NOUN
ajfa-13029	115	2	and	and	CCONJ
ajfa-13029	115	3	eichenberger	eichenberger	NOUN
ajfa-13029	115	4	(	(	PUNCT
ajfa-13029	115	5	2010	2010	NUM
ajfa-13029	115	6	)	)	PUNCT
ajfa-13029	115	7	argued	argue	VERB
ajfa-13029	115	8	that	that	SCONJ
ajfa-13029	115	9	such	such	ADJ
ajfa-13029	115	10	auditors	auditor	NOUN
ajfa-13029	115	11	improve	improve	VERB
ajfa-13029	115	12	transparency	transparency	NOUN
ajfa-13029	115	13	and	and	CCONJ
ajfa-13029	115	14	provide	provide	VERB
ajfa-13029	115	15	essential	essential	ADJ
ajfa-13029	115	16	information	information	NOUN
ajfa-13029	115	17	on	on	ADP
ajfa-13029	115	18	the	the	DET
ajfa-13029	115	19	impact	impact	NOUN
ajfa-13029	115	20	of	of	ADP
ajfa-13029	115	21	policy	policy	NOUN
ajfa-13029	115	22	proposals	proposal	NOUN
ajfa-13029	115	23	on	on	ADP
ajfa-13029	115	24	common	common	ADJ
ajfa-13029	115	25	pool	pool	NOUN
ajfa-13029	115	26	resources	resource	NOUN
ajfa-13029	115	27	,	,	PUNCT
ajfa-13029	115	28	which	which	PRON
ajfa-13029	115	29	leads	lead	VERB
ajfa-13029	115	30	to	to	ADP
ajfa-13029	115	31	less	less	ADV
ajfa-13029	115	32	wasteful	wasteful	ADJ
ajfa-13029	115	33	spending	spending	NOUN
ajfa-13029	115	34	.	.	PUNCT
ajfa-13029	116	1	they	they	PRON
ajfa-13029	116	2	also	also	ADV
ajfa-13029	116	3	found	find	VERB
ajfa-13029	116	4	that	that	SCONJ
ajfa-13029	116	5	auditors	auditor	NOUN
ajfa-13029	116	6	who	who	PRON
ajfa-13029	116	7	could	could	AUX
ajfa-13029	116	8	evaluate	evaluate	VERB
ajfa-13029	116	9	and	and	CCONJ
ajfa-13029	116	10	criticize	criticize	VERB
ajfa-13029	116	11	policy	policy	NOUN
ajfa-13029	116	12	proposals	proposal	NOUN
ajfa-13029	116	13	ex	ex	X
ajfa-13029	116	14	ante	ante	NOUN
ajfa-13029	116	15	to	to	ADP
ajfa-13029	116	16	policy	policy	NOUN
ajfa-13029	116	17	decisions	decision	NOUN
ajfa-13029	116	18	,	,	PUNCT
ajfa-13029	116	19	significantly	significantly	ADV
ajfa-13029	116	20	reduced	reduce	VERB
ajfa-13029	116	21	the	the	DET
ajfa-13029	116	22	general	general	ADJ
ajfa-13029	116	23	tax	tax	NOUN
ajfa-13029	116	24	burden	burden	NOUN
ajfa-13029	116	25	and	and	CCONJ
ajfa-13029	116	26	public	public	ADJ
ajfa-13029	116	27	expenditure	expenditure	NOUN
ajfa-13029	116	28	.	.	PUNCT
ajfa-13029	117	1	finally	finally	ADV
ajfa-13029	117	2	,	,	PUNCT
ajfa-13029	117	3	hay	hay	NOUN
ajfa-13029	117	4	and	and	CCONJ
ajfa-13029	117	5	cordery	cordery	NOUN
ajfa-13029	117	6	(	(	PUNCT
ajfa-13029	117	7	2018	2018	NUM
ajfa-13029	117	8	)	)	PUNCT
ajfa-13029	117	9	used	use	VERB
ajfa-13029	117	10	a	a	DET
ajfa-13029	117	11	historical	historical	ADJ
ajfa-13029	117	12	review	review	NOUN
ajfa-13029	117	13	to	to	PART
ajfa-13029	117	14	explain	explain	VERB
ajfa-13029	117	15	the	the	DET
ajfa-13029	117	16	value	value	NOUN
ajfa-13029	117	17	of	of	ADP
ajfa-13029	117	18	financial	financial	ADJ
ajfa-13029	117	19	statement	statement	NOUN
ajfa-13029	117	20	auditing	auditing	NOUN
ajfa-13029	117	21	in	in	ADP
ajfa-13029	117	22	the	the	DET
ajfa-13029	117	23	public	public	ADJ
ajfa-13029	117	24	sector	sector	NOUN
ajfa-13029	117	25	.	.	PUNCT
ajfa-13029	118	1	they	they	PRON
ajfa-13029	118	2	concluded	conclude	VERB
ajfa-13029	118	3	that	that	SCONJ
ajfa-13029	118	4	the	the	DET
ajfa-13029	118	5	public	public	ADJ
ajfa-13029	118	6	sector	sector	NOUN
ajfa-13029	118	7	auditing	auditing	NOUN
ajfa-13029	118	8	functions	function	NOUN
ajfa-13029	118	9	are	be	AUX
ajfa-13029	118	10	consistent	consistent	ADJ
ajfa-13029	118	11	with	with	ADP
ajfa-13029	118	12	explanations	explanation	NOUN
ajfa-13029	118	13	of	of	ADP
ajfa-13029	118	14	agency	agency	NOUN
ajfa-13029	118	15	theory	theory	NOUN
ajfa-13029	118	16	and	and	CCONJ
ajfa-13029	118	17	management	management	NOUN
ajfa-13029	118	18	control	control	NOUN
ajfa-13029	118	19	.	.	PUNCT
ajfa-13029	119	1	in	in	ADP
ajfa-13029	119	2	the	the	DET
ajfa-13029	119	3	public	public	ADJ
ajfa-13029	119	4	sector	sector	NOUN
ajfa-13029	119	5	auditing	auditing	NOUN
ajfa-13029	119	6	literature	literature	NOUN
ajfa-13029	119	7	,	,	PUNCT
ajfa-13029	119	8	there	there	PRON
ajfa-13029	119	9	are	be	VERB
ajfa-13029	119	10	studies	study	NOUN
ajfa-13029	119	11	relating	relate	VERB
ajfa-13029	119	12	auditing	audit	VERB
ajfa-13029	119	13	to	to	ADP
ajfa-13029	119	14	corruption	corruption	NOUN
ajfa-13029	119	15	(	(	PUNCT
ajfa-13029	119	16	ahlenius	ahlenius	NOUN
ajfa-13029	119	17	,	,	PUNCT
ajfa-13029	119	18	2000	2000	NUM
ajfa-13029	119	19	;	;	PUNCT
ajfa-13029	119	20	atuilik	atuilik	NOUN
ajfa-13029	119	21	,	,	PUNCT
ajfa-13029	119	22	2013	2013	NUM
ajfa-13029	119	23	;	;	PUNCT
ajfa-13029	119	24	blume	blume	PROPN
ajfa-13029	119	25	&	&	CCONJ
ajfa-13029	119	26	voigt	voigt	PROPN
ajfa-13029	119	27	,	,	PUNCT
ajfa-13029	119	28	2011	2011	NUM
ajfa-13029	119	29	;	;	PUNCT
ajfa-13029	119	30	borge	borge	NOUN
ajfa-13029	119	31	,	,	PUNCT
ajfa-13029	119	32	1999	1999	NUM
ajfa-13029	119	33	;	;	PUNCT
ajfa-13029	119	34	dipietro	dipietro	PROPN
ajfa-13029	119	35	,	,	PUNCT
ajfa-13029	119	36	2011	2011	NUM
ajfa-13029	119	37	;	;	PUNCT
ajfa-13029	119	38	dye	dye	NOUN
ajfa-13029	119	39	,	,	PUNCT
ajfa-13029	119	40	2007	2007	NUM
ajfa-13029	119	41	;	;	PUNCT
ajfa-13029	119	42	dye	dye	NOUN
ajfa-13029	119	43	&	&	CCONJ
ajfa-13029	119	44	stapenhurst	stapenhurst	NOUN
ajfa-13029	119	45	,	,	PUNCT
ajfa-13029	119	46	1998	1998	NUM
ajfa-13029	119	47	;	;	PUNCT
ajfa-13029	119	48	everett	everett	PROPN
ajfa-13029	119	49	et	et	PROPN
ajfa-13029	119	50	al	al	PROPN
ajfa-13029	119	51	.	.	PROPN
ajfa-13029	119	52	,	,	PUNCT
ajfa-13029	119	53	2007	2007	NUM
ajfa-13029	119	54	;	;	PUNCT
ajfa-13029	119	55	fan	fan	PROPN
ajfa-13029	119	56	,	,	PUNCT
ajfa-13029	119	57	2012	2012	NUM
ajfa-13029	119	58	;	;	PUNCT
ajfa-13029	119	59	ferraz	ferraz	PROPN
ajfa-13029	119	60	&	&	CCONJ
ajfa-13029	119	61	finan	finan	PROPN
ajfa-13029	119	62	,	,	PUNCT
ajfa-13029	119	63	2008	2008	NUM
ajfa-13029	119	64	;	;	PUNCT
ajfa-13029	119	65	ferraz	ferraz	PROPN
ajfa-13029	119	66	&	&	CCONJ
ajfa-13029	119	67	finan	finan	PROPN
ajfa-13029	119	68	,	,	PUNCT
ajfa-13029	119	69	2011	2011	NUM
ajfa-13029	119	70	;	;	PUNCT
ajfa-13029	119	71	flint	flint	NOUN
ajfa-13029	119	72	,	,	PUNCT
ajfa-13029	119	73	2005	2005	NUM
ajfa-13029	119	74	;	;	PUNCT
ajfa-13029	120	1	gherai	gherai	X
ajfa-13029	120	2	et	et	PROPN
ajfa-13029	120	3	al	al	PROPN
ajfa-13029	120	4	.	.	PROPN
ajfa-13029	120	5	,	,	PUNCT
ajfa-13029	120	6	2016	2016	NUM
ajfa-13029	120	7	;	;	PUNCT
ajfa-13029	120	8	gustavson	gustavson	NOUN
ajfa-13029	120	9	&	&	CCONJ
ajfa-13029	120	10	sundström	sundström	NOUN
ajfa-13029	120	11	,	,	PUNCT
ajfa-13029	120	12	2016	2016	NUM
ajfa-13029	120	13	;	;	PUNCT
ajfa-13029	120	14	ionescu	ionescu	PROPN
ajfa-13029	120	15	,	,	PUNCT
ajfa-13029	120	16	2014	2014	NUM
ajfa-13029	120	17	;	;	PUNCT
ajfa-13029	120	18	kassem	kassem	PROPN
ajfa-13029	120	19	&	&	CCONJ
ajfa-13029	120	20	higson	higson	PROPN
ajfa-13029	120	21	,	,	PUNCT
ajfa-13029	120	22	2016	2016	NUM
ajfa-13029	120	23	;	;	PUNCT
ajfa-13029	120	24	kayrak	kayrak	PROPN
ajfa-13029	120	25	,	,	PUNCT
ajfa-13029	120	26	2008	2008	NUM
ajfa-13029	120	27	;	;	PUNCT
ajfa-13029	120	28	khan	khan	PROPN
ajfa-13029	120	29	,	,	PUNCT
ajfa-13029	120	30	2006	2006	NUM
ajfa-13029	120	31	;	;	PUNCT
ajfa-13029	120	32	labuschagne	labuschagne	NOUN
ajfa-13029	120	33	&	&	CCONJ
ajfa-13029	120	34	els	el	NOUN
ajfa-13029	120	35	,	,	PUNCT
ajfa-13029	120	36	2006	2006	NUM
ajfa-13029	120	37	;	;	PUNCT
ajfa-13029	120	38	liu	liu	PROPN
ajfa-13029	120	39	&	&	CCONJ
ajfa-13029	120	40	lin	lin	PROPN
ajfa-13029	120	41	,	,	PUNCT
ajfa-13029	120	42	2012	2012	NUM
ajfa-13029	120	43	;	;	PUNCT
ajfa-13029	120	44	melo	melo	PROPN
ajfa-13029	120	45	,	,	PUNCT
ajfa-13029	120	46	pereira	pereira	PROPN
ajfa-13029	120	47	,	,	PUNCT
ajfa-13029	120	48	&	&	CCONJ
ajfa-13029	120	49	figueiredo	figueiredo	PROPN
ajfa-13029	120	50	,	,	PUNCT
ajfa-13029	120	51	2009	2009	NUM
ajfa-13029	120	52	;	;	PUNCT
ajfa-13029	120	53	morehead	morehead	PROPN
ajfa-13029	120	54	,	,	PUNCT
ajfa-13029	120	55	2007	2007	NUM
ajfa-13029	120	56	;	;	PUNCT
ajfa-13029	120	57	neu	neu	PROPN
ajfa-13029	120	58	,	,	PUNCT
ajfa-13029	120	59	everett	everett	PROPN
ajfa-13029	120	60	,	,	PUNCT
ajfa-13029	120	61	&	&	CCONJ
ajfa-13029	120	62	rahaman	rahaman	NOUN
ajfa-13029	120	63	,	,	PUNCT
ajfa-13029	120	64	2013a	2013a	NUM
ajfa-13029	120	65	;	;	PUNCT
ajfa-13029	120	66	neu	neu	PROPN
ajfa-13029	120	67	,	,	PUNCT
ajfa-13029	120	68	everett	everett	PROPN
ajfa-13029	120	69	,	,	PUNCT
ajfa-13029	120	70	&	&	CCONJ
ajfa-13029	120	71	rahaman	rahaman	NOUN
ajfa-13029	120	72	,	,	PUNCT
ajfa-13029	120	73	2015	2015	NUM
ajfa-13029	120	74	;	;	PUNCT
ajfa-13029	120	75	neu	neu	PROPN
ajfa-13029	120	76	,	,	PUNCT
ajfa-13029	120	77	everett	everett	PROPN
ajfa-13029	120	78	,	,	PUNCT
ajfa-13029	120	79	rahaman	rahaman	NOUN
ajfa-13029	120	80	,	,	PUNCT
ajfa-13029	120	81	&	&	CCONJ
ajfa-13029	120	82	martinez	martinez	PROPN
ajfa-13029	120	83	,	,	PUNCT
ajfa-13029	120	84	2013b	2013b	NUM
ajfa-13029	120	85	;	;	PUNCT
ajfa-13029	120	86	olken	olken	VERB
ajfa-13029	120	87	,	,	PUNCT
ajfa-13029	120	88	2007	2007	NUM
ajfa-13029	120	89	;	;	PUNCT
ajfa-13029	120	90	otalor	otalor	NOUN
ajfa-13029	120	91	&	&	CCONJ
ajfa-13029	120	92	eiya	eiya	PROPN
ajfa-13029	120	93	,	,	PUNCT
ajfa-13029	120	94	2013	2013	NUM
ajfa-13029	120	95	;	;	PUNCT
ajfa-13029	120	96	othman	othman	PROPN
ajfa-13029	120	97	,	,	PUNCT
ajfa-13029	120	98	aris	aris	PROPN
ajfa-13029	120	99	,	,	PUNCT
ajfa-13029	120	100	mardziyah	mardziyah	NOUN
ajfa-13029	120	101	,	,	PUNCT
ajfa-13029	120	102	zainan	zainan	PROPN
ajfa-13029	120	103	,	,	PUNCT
ajfa-13029	120	104	&	&	CCONJ
ajfa-13029	120	105	amin	amin	PROPN
ajfa-13029	120	106	,	,	PUNCT
ajfa-13029	120	107	2015	2015	NUM
ajfa-13029	120	108	;	;	PUNCT
ajfa-13029	120	109	suzuki	suzuki	PROPN
ajfa-13029	120	110	,	,	PUNCT
ajfa-13029	120	111	2004	2004	NUM
ajfa-13029	120	112	;	;	PUNCT
ajfa-13029	120	113	tara	tara	PROPN
ajfa-13029	120	114	et	et	PROPN
ajfa-13029	120	115	al	al	PROPN
ajfa-13029	120	116	.	.	PROPN
ajfa-13029	120	117	,	,	PUNCT
ajfa-13029	120	118	2016	2016	NUM
ajfa-13029	120	119	;	;	PUNCT
ajfa-13029	120	120	tunley	tunley	NOUN
ajfa-13029	120	121	,	,	PUNCT
ajfa-13029	120	122	button	button	NOUN
ajfa-13029	120	123	,	,	PUNCT
ajfa-13029	120	124	shepherd	shepherd	NOUN
ajfa-13029	120	125	,	,	PUNCT
ajfa-13029	120	126	&	&	CCONJ
ajfa-13029	120	127	blackbourn	blackbourn	NOUN
ajfa-13029	120	128	,	,	PUNCT
ajfa-13029	120	129	2017	2017	NUM
ajfa-13029	120	130	;	;	PUNCT
ajfa-13029	120	131	vanasco	vanasco	ADJ
ajfa-13029	120	132	,	,	PUNCT
ajfa-13029	120	133	1998	1998	NUM
ajfa-13029	120	134	)	)	PUNCT
ajfa-13029	120	135	.	.	PUNCT
ajfa-13029	121	1	several	several	ADJ
ajfa-13029	121	2	asian	asian	ADJ
ajfa-13029	121	3	journal	journal	NOUN
ajfa-13029	121	4	of	of	ADP
ajfa-13029	121	5	finance	finance	PROPN
ajfa-13029	121	6	&	&	CCONJ
ajfa-13029	121	7	accounting	accounting	PROPN
ajfa-13029	121	8	issn	issn	PROPN
ajfa-13029	121	9	1946	1946	NUM
ajfa-13029	121	10	-	-	PUNCT
ajfa-13029	121	11	052x	052x	NOUN
ajfa-13029	121	12	2018	2018	NUM
ajfa-13029	121	13	,	,	PUNCT
ajfa-13029	121	14	vol	vol	NOUN
ajfa-13029	121	15	.	.	PROPN
ajfa-13029	121	16	10	10	NUM
ajfa-13029	121	17	,	,	PUNCT
ajfa-13029	121	18	no	no	INTJ
ajfa-13029	121	19	.	.	NOUN
ajfa-13029	121	20	1	1	NUM
ajfa-13029	121	21	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13029	121	22	233	233	NUM
ajfa-13029	121	23	studies	study	NOUN
ajfa-13029	121	24	have	have	AUX
ajfa-13029	121	25	investigated	investigate	VERB
ajfa-13029	121	26	empirically	empirically	ADV
ajfa-13029	121	27	the	the	DET
ajfa-13029	121	28	importance	importance	NOUN
ajfa-13029	121	29	of	of	ADP
ajfa-13029	121	30	public	public	ADJ
ajfa-13029	121	31	sector	sector	NOUN
ajfa-13029	121	32	auditing	auditing	NOUN
ajfa-13029	121	33	in	in	ADP
ajfa-13029	121	34	fighting	fight	VERB
ajfa-13029	121	35	corruption	corruption	NOUN
ajfa-13029	121	36	.	.	PUNCT
ajfa-13029	122	1	for	for	ADP
ajfa-13029	122	2	example	example	NOUN
ajfa-13029	122	3	,	,	PUNCT
ajfa-13029	122	4	gherai	gherai	X
ajfa-13029	122	5	et	et	PROPN
ajfa-13029	122	6	al	al	PROPN
ajfa-13029	122	7	.	.	PROPN
ajfa-13029	122	8	,	,	PUNCT
ajfa-13029	122	9	(	(	PUNCT
ajfa-13029	122	10	2016	2016	NUM
ajfa-13029	122	11	)	)	PUNCT
ajfa-13029	122	12	used	use	VERB
ajfa-13029	122	13	a	a	DET
ajfa-13029	122	14	statistical	statistical	ADJ
ajfa-13029	122	15	method	method	NOUN
ajfa-13029	122	16	to	to	PART
ajfa-13029	122	17	examine	examine	VERB
ajfa-13029	122	18	relations	relation	NOUN
ajfa-13029	122	19	between	between	ADP
ajfa-13029	122	20	the	the	DET
ajfa-13029	122	21	existence	existence	NOUN
ajfa-13029	122	22	and	and	CCONJ
ajfa-13029	122	23	the	the	DET
ajfa-13029	122	24	activity	activity	NOUN
ajfa-13029	122	25	of	of	ADP
ajfa-13029	122	26	the	the	DET
ajfa-13029	122	27	supreme	supreme	ADJ
ajfa-13029	122	28	audit	audit	NOUN
ajfa-13029	122	29	institutions	institution	NOUN
ajfa-13029	122	30	and	and	CCONJ
ajfa-13029	122	31	the	the	DET
ajfa-13029	122	32	control	control	NOUN
ajfa-13029	122	33	of	of	ADP
ajfa-13029	122	34	corruption	corruption	NOUN
ajfa-13029	122	35	.	.	PUNCT
ajfa-13029	123	1	their	their	PRON
ajfa-13029	123	2	results	result	NOUN
ajfa-13029	123	3	indicate	indicate	VERB
ajfa-13029	123	4	that	that	SCONJ
ajfa-13029	123	5	the	the	PRON
ajfa-13029	123	6	more	more	ADV
ajfa-13029	123	7	extensive	extensive	ADJ
ajfa-13029	123	8	the	the	DET
ajfa-13029	123	9	work	work	NOUN
ajfa-13029	123	10	of	of	ADP
ajfa-13029	123	11	the	the	DET
ajfa-13029	123	12	sais	sais	X
ajfa-13029	123	13	,	,	PUNCT
ajfa-13029	123	14	the	the	PRON
ajfa-13029	123	15	more	more	ADJ
ajfa-13029	123	16	it	it	PRON
ajfa-13029	123	17	contributes	contribute	VERB
ajfa-13029	123	18	to	to	ADP
ajfa-13029	123	19	reducing	reduce	VERB
ajfa-13029	123	20	corruption	corruption	NOUN
ajfa-13029	123	21	and	and	CCONJ
ajfa-13029	123	22	positively	positively	ADV
ajfa-13029	123	23	associated	associate	VERB
ajfa-13029	123	24	with	with	ADP
ajfa-13029	123	25	a	a	DET
ajfa-13029	123	26	better	well	ADJ
ajfa-13029	123	27	quality	quality	NOUN
ajfa-13029	123	28	of	of	ADP
ajfa-13029	123	29	life	life	NOUN
ajfa-13029	123	30	.	.	PUNCT
ajfa-13029	124	1	that	that	DET
ajfa-13029	124	2	study	study	NOUN
ajfa-13029	124	3	did	do	AUX
ajfa-13029	124	4	not	not	PART
ajfa-13029	124	5	explain	explain	VERB
ajfa-13029	124	6	the	the	DET
ajfa-13029	124	7	mechanisms	mechanism	NOUN
ajfa-13029	124	8	that	that	PRON
ajfa-13029	124	9	are	be	AUX
ajfa-13029	124	10	used	use	VERB
ajfa-13029	124	11	by	by	ADP
ajfa-13029	124	12	sai	sai	PROPN
ajfa-13029	124	13	to	to	PART
ajfa-13029	124	14	detect	detect	VERB
ajfa-13029	124	15	and	and	CCONJ
ajfa-13029	124	16	prevent	prevent	VERB
ajfa-13029	124	17	corruption	corruption	NOUN
ajfa-13029	124	18	or	or	CCONJ
ajfa-13029	124	19	how	how	SCONJ
ajfa-13029	124	20	sais	sais	X
ajfa-13029	124	21	reducing	reduce	VERB
ajfa-13029	124	22	public	public	ADJ
ajfa-13029	124	23	sector	sector	NOUN
ajfa-13029	124	24	corruption	corruption	NOUN
ajfa-13029	124	25	.	.	PUNCT
ajfa-13029	125	1	othman	othman	PROPN
ajfa-13029	125	2	et	et	PROPN
ajfa-13029	125	3	al	al	PROPN
ajfa-13029	125	4	.	.	PROPN
ajfa-13029	125	5	,	,	PUNCT
ajfa-13029	125	6	(	(	PUNCT
ajfa-13029	125	7	2015	2015	NUM
ajfa-13029	125	8	)	)	PUNCT
ajfa-13029	125	9	used	use	VERB
ajfa-13029	125	10	structured	structured	ADJ
ajfa-13029	125	11	questionnaires	questionnaire	NOUN
ajfa-13029	125	12	to	to	PART
ajfa-13029	125	13	examine	examine	VERB
ajfa-13029	125	14	the	the	DET
ajfa-13029	125	15	techniques	technique	NOUN
ajfa-13029	125	16	of	of	ADP
ajfa-13029	125	17	fraud	fraud	NOUN
ajfa-13029	125	18	and	and	CCONJ
ajfa-13029	125	19	corruption	corruption	NOUN
ajfa-13029	125	20	detection	detection	NOUN
ajfa-13029	125	21	and	and	CCONJ
ajfa-13029	125	22	prevention	prevention	NOUN
ajfa-13029	125	23	in	in	ADP
ajfa-13029	125	24	the	the	DET
ajfa-13029	125	25	public	public	ADJ
ajfa-13029	125	26	sector	sector	NOUN
ajfa-13029	125	27	in	in	ADP
ajfa-13029	125	28	malaysia	malaysia	PROPN
ajfa-13029	125	29	.	.	PUNCT
ajfa-13029	126	1	the	the	DET
ajfa-13029	126	2	findings	finding	NOUN
ajfa-13029	126	3	of	of	ADP
ajfa-13029	126	4	that	that	DET
ajfa-13029	126	5	study	study	NOUN
ajfa-13029	126	6	indicated	indicate	VERB
ajfa-13029	126	7	that	that	SCONJ
ajfa-13029	126	8	the	the	DET
ajfa-13029	126	9	operational	operational	ADJ
ajfa-13029	126	10	audits	audits	NOUN
ajfa-13029	126	11	,	,	PUNCT
ajfa-13029	126	12	implementation	implementation	NOUN
ajfa-13029	126	13	of	of	ADP
ajfa-13029	126	14	whistle	whistle	NOUN
ajfa-13029	126	15	-	-	PUNCT
ajfa-13029	126	16	blowing	blow	VERB
ajfa-13029	126	17	system	system	NOUN
ajfa-13029	126	18	,	,	PUNCT
ajfa-13029	126	19	enhanced	enhance	VERB
ajfa-13029	126	20	audit	audit	NOUN
ajfa-13029	126	21	committees	committee	NOUN
ajfa-13029	126	22	,	,	PUNCT
ajfa-13029	126	23	staff	staff	NOUN
ajfa-13029	126	24	rotation	rotation	NOUN
ajfa-13029	126	25	improved	improve	VERB
ajfa-13029	126	26	internal	internal	ADJ
ajfa-13029	126	27	controls	control	NOUN
ajfa-13029	126	28	,	,	PUNCT
ajfa-13029	126	29	,	,	PUNCT
ajfa-13029	126	30	fraud	fraud	NOUN
ajfa-13029	126	31	hotlines	hotline	NOUN
ajfa-13029	126	32	and	and	CCONJ
ajfa-13029	126	33	forensic	forensic	ADJ
ajfa-13029	126	34	accountants	accountant	NOUN
ajfa-13029	126	35	are	be	AUX
ajfa-13029	126	36	among	among	ADP
ajfa-13029	126	37	the	the	DET
ajfa-13029	126	38	most	most	ADV
ajfa-13029	126	39	effective	effective	ADJ
ajfa-13029	126	40	fraud	fraud	NOUN
ajfa-13029	126	41	detection	detection	NOUN
ajfa-13029	126	42	and	and	CCONJ
ajfa-13029	126	43	prevention	prevention	NOUN
ajfa-13029	126	44	techniques	technique	NOUN
ajfa-13029	126	45	employed	employ	VERB
ajfa-13029	126	46	in	in	ADP
ajfa-13029	126	47	the	the	DET
ajfa-13029	126	48	public	public	ADJ
ajfa-13029	126	49	sector	sector	NOUN
ajfa-13029	126	50	.	.	PUNCT
ajfa-13029	127	1	othman	othman	PROPN
ajfa-13029	127	2	et	et	PROPN
ajfa-13029	127	3	al	al	PROPN
ajfa-13029	127	4	.	.	PROPN
ajfa-13029	127	5	,	,	PUNCT
ajfa-13029	127	6	(	(	PUNCT
ajfa-13029	127	7	2015	2015	NUM
ajfa-13029	127	8	)	)	PUNCT
ajfa-13029	127	9	did	do	AUX
ajfa-13029	127	10	not	not	PART
ajfa-13029	127	11	separate	separate	VERB
ajfa-13029	127	12	between	between	ADP
ajfa-13029	127	13	the	the	DET
ajfa-13029	127	14	mechanisms	mechanism	NOUN
ajfa-13029	127	15	that	that	PRON
ajfa-13029	127	16	are	be	AUX
ajfa-13029	127	17	used	use	VERB
ajfa-13029	127	18	in	in	ADP
ajfa-13029	127	19	detection	detection	NOUN
ajfa-13029	127	20	and	and	CCONJ
ajfa-13029	127	21	the	the	DET
ajfa-13029	127	22	mechanisms	mechanism	NOUN
ajfa-13029	127	23	that	that	PRON
ajfa-13029	127	24	are	be	AUX
ajfa-13029	127	25	used	use	VERB
ajfa-13029	127	26	in	in	ADP
ajfa-13029	127	27	the	the	DET
ajfa-13029	127	28	prevention	prevention	NOUN
ajfa-13029	127	29	,	,	PUNCT
ajfa-13029	127	30	also	also	ADV
ajfa-13029	127	31	,	,	PUNCT
ajfa-13029	127	32	they	they	PRON
ajfa-13029	127	33	did	do	AUX
ajfa-13029	127	34	not	not	PART
ajfa-13029	127	35	explain	explain	VERB
ajfa-13029	127	36	in	in	ADP
ajfa-13029	127	37	-	-	PUNCT
ajfa-13029	127	38	depth	depth	NOUN
ajfa-13029	127	39	the	the	DET
ajfa-13029	127	40	state	state	NOUN
ajfa-13029	127	41	and	and	CCONJ
ajfa-13029	127	42	how	how	SCONJ
ajfa-13029	127	43	that	that	DET
ajfa-13029	127	44	mechanisms	mechanism	NOUN
ajfa-13029	127	45	were	be	AUX
ajfa-13029	127	46	conducted	conduct	VERB
ajfa-13029	127	47	or	or	CCONJ
ajfa-13029	127	48	revealed	reveal	VERB
ajfa-13029	127	49	the	the	DET
ajfa-13029	127	50	challenges	challenge	NOUN
ajfa-13029	127	51	that	that	PRON
ajfa-13029	127	52	face	face	VERB
ajfa-13029	127	53	every	every	DET
ajfa-13029	127	54	mechanism	mechanism	NOUN
ajfa-13029	127	55	.	.	PUNCT
ajfa-13029	128	1	similarly	similarly	ADV
ajfa-13029	128	2	,	,	PUNCT
ajfa-13029	128	3	gustavson	gustavson	NOUN
ajfa-13029	128	4	and	and	CCONJ
ajfa-13029	128	5	sundström	sundström	ADV
ajfa-13029	128	6	(	(	PUNCT
ajfa-13029	128	7	2016	2016	NUM
ajfa-13029	128	8	)	)	PUNCT
ajfa-13029	128	9	investigated	investigate	VERB
ajfa-13029	128	10	the	the	DET
ajfa-13029	128	11	impact	impact	NOUN
ajfa-13029	128	12	of	of	ADP
ajfa-13029	128	13	auditing	auditing	NOUN
ajfa-13029	128	14	conducted	conduct	VERB
ajfa-13029	128	15	in	in	ADP
ajfa-13029	128	16	the	the	DET
ajfa-13029	128	17	public	public	ADJ
ajfa-13029	128	18	sector	sector	NOUN
ajfa-13029	128	19	by	by	ADP
ajfa-13029	128	20	sais	sais	PROPN
ajfa-13029	128	21	on	on	ADP
ajfa-13029	128	22	the	the	DET
ajfa-13029	128	23	level	level	NOUN
ajfa-13029	128	24	of	of	ADP
ajfa-13029	128	25	corruption	corruption	NOUN
ajfa-13029	128	26	.	.	PUNCT
ajfa-13029	129	1	their	their	PRON
ajfa-13029	129	2	findings	finding	NOUN
ajfa-13029	129	3	suggest	suggest	VERB
ajfa-13029	129	4	that	that	SCONJ
ajfa-13029	129	5	good	good	ADJ
ajfa-13029	129	6	auditing	auditing	NOUN
ajfa-13029	129	7	conducted	conduct	VERB
ajfa-13029	129	8	by	by	ADP
ajfa-13029	129	9	sais	sais	PROPN
ajfa-13029	129	10	has	have	VERB
ajfa-13029	129	11	a	a	DET
ajfa-13029	129	12	positive	positive	ADJ
ajfa-13029	129	13	effect	effect	NOUN
ajfa-13029	129	14	on	on	ADP
ajfa-13029	129	15	levels	level	NOUN
ajfa-13029	129	16	of	of	ADP
ajfa-13029	129	17	corruption	corruption	NOUN
ajfa-13029	129	18	in	in	ADP
ajfa-13029	129	19	the	the	DET
ajfa-13029	129	20	public	public	ADJ
ajfa-13029	129	21	sector	sector	NOUN
ajfa-13029	129	22	.	.	PUNCT
ajfa-13029	130	1	they	they	PRON
ajfa-13029	130	2	also	also	ADV
ajfa-13029	130	3	found	find	VERB
ajfa-13029	130	4	several	several	ADJ
ajfa-13029	130	5	factors	factor	NOUN
ajfa-13029	130	6	that	that	PRON
ajfa-13029	130	7	have	have	VERB
ajfa-13029	130	8	a	a	DET
ajfa-13029	130	9	positive	positive	ADJ
ajfa-13029	130	10	impact	impact	NOUN
ajfa-13029	130	11	in	in	ADP
ajfa-13029	130	12	reducing	reduce	VERB
ajfa-13029	130	13	corruption	corruption	NOUN
ajfa-13029	130	14	in	in	ADP
ajfa-13029	130	15	the	the	DET
ajfa-13029	130	16	public	public	ADJ
ajfa-13029	130	17	sector	sector	NOUN
ajfa-13029	130	18	,	,	PUNCT
ajfa-13029	130	19	including	include	VERB
ajfa-13029	130	20	the	the	DET
ajfa-13029	130	21	independent	independent	NOUN
ajfa-13029	130	22	of	of	ADP
ajfa-13029	130	23	sais	sais	PROPN
ajfa-13029	130	24	from	from	ADP
ajfa-13029	130	25	the	the	DET
ajfa-13029	130	26	government	government	NOUN
ajfa-13029	130	27	,	,	PUNCT
ajfa-13029	130	28	the	the	DET
ajfa-13029	130	29	professionality	professionality	NOUN
ajfa-13029	130	30	of	of	ADP
ajfa-13029	130	31	sais	sais	PROPN
ajfa-13029	130	32	through	through	ADP
ajfa-13029	130	33	acquiring	acquire	VERB
ajfa-13029	130	34	staff	staff	NOUN
ajfa-13029	130	35	with	with	ADP
ajfa-13029	130	36	the	the	DET
ajfa-13029	130	37	appropriate	appropriate	ADJ
ajfa-13029	130	38	skills	skill	NOUN
ajfa-13029	130	39	and	and	CCONJ
ajfa-13029	130	40	education	education	NOUN
ajfa-13029	130	41	,	,	PUNCT
ajfa-13029	130	42	and	and	CCONJ
ajfa-13029	130	43	sais	sais	PROPN
ajfa-13029	130	44	communicating	communicate	VERB
ajfa-13029	130	45	the	the	DET
ajfa-13029	130	46	audit	audit	NOUN
ajfa-13029	130	47	results	result	NOUN
ajfa-13029	130	48	to	to	ADP
ajfa-13029	130	49	the	the	DET
ajfa-13029	130	50	public	public	NOUN
ajfa-13029	130	51	.	.	PUNCT
ajfa-13029	131	1	dipietro	dipietro	PROPN
ajfa-13029	131	2	(	(	PUNCT
ajfa-13029	131	3	2011	2011	NUM
ajfa-13029	131	4	)	)	PUNCT
ajfa-13029	131	5	used	use	VERB
ajfa-13029	131	6	cross	cross	ADJ
ajfa-13029	131	7	-	-	ADJ
ajfa-13029	131	8	sectional	sectional	ADJ
ajfa-13029	131	9	research	research	NOUN
ajfa-13029	131	10	across	across	ADP
ajfa-13029	131	11	different	different	ADJ
ajfa-13029	131	12	countries	country	NOUN
ajfa-13029	131	13	to	to	PART
ajfa-13029	131	14	prove	prove	VERB
ajfa-13029	131	15	that	that	SCONJ
ajfa-13029	131	16	better	well	ADJ
ajfa-13029	131	17	auditing	auditing	NOUN
ajfa-13029	131	18	reduces	reduce	VERB
ajfa-13029	131	19	corruption	corruption	NOUN
ajfa-13029	131	20	;	;	PUNCT
ajfa-13029	131	21	in	in	ADP
ajfa-13029	131	22	other	other	ADJ
ajfa-13029	131	23	words	word	NOUN
ajfa-13029	131	24	,	,	PUNCT
ajfa-13029	131	25	higher	high	ADJ
ajfa-13029	131	26	quality	quality	NOUN
ajfa-13029	131	27	auditing	auditing	NOUN
ajfa-13029	131	28	seems	seem	VERB
ajfa-13029	131	29	to	to	PART
ajfa-13029	131	30	have	have	VERB
ajfa-13029	131	31	a	a	DET
ajfa-13029	131	32	pronounced	pronounced	ADJ
ajfa-13029	131	33	effect	effect	NOUN
ajfa-13029	131	34	on	on	ADP
ajfa-13029	131	35	reducing	reduce	VERB
ajfa-13029	131	36	national	national	ADJ
ajfa-13029	131	37	corruption	corruption	NOUN
ajfa-13029	131	38	.	.	PUNCT
ajfa-13029	132	1	liu	liu	PROPN
ajfa-13029	132	2	and	and	CCONJ
ajfa-13029	132	3	lin	lin	PROPN
ajfa-13029	132	4	(	(	PUNCT
ajfa-13029	132	5	2012	2012	NUM
ajfa-13029	132	6	)	)	PUNCT
ajfa-13029	132	7	,	,	PUNCT
ajfa-13029	132	8	on	on	ADP
ajfa-13029	132	9	the	the	DET
ajfa-13029	132	10	other	other	ADJ
ajfa-13029	132	11	hand	hand	NOUN
ajfa-13029	132	12	,	,	PUNCT
ajfa-13029	132	13	focused	focus	VERB
ajfa-13029	132	14	on	on	ADP
ajfa-13029	132	15	rectification	rectification	NOUN
ajfa-13029	132	16	,	,	PUNCT
ajfa-13029	132	17	indicating	indicate	VERB
ajfa-13029	132	18	that	that	SCONJ
ajfa-13029	132	19	after	after	SCONJ
ajfa-13029	132	20	an	an	DET
ajfa-13029	132	21	audit	audit	NOUN
ajfa-13029	132	22	rectification	rectification	NOUN
ajfa-13029	132	23	is	be	AUX
ajfa-13029	132	24	even	even	ADV
ajfa-13029	132	25	more	more	ADV
ajfa-13029	132	26	important	important	ADJ
ajfa-13029	132	27	than	than	ADP
ajfa-13029	132	28	the	the	DET
ajfa-13029	132	29	fraud	fraud	NOUN
ajfa-13029	132	30	detection	detection	NOUN
ajfa-13029	132	31	process	process	NOUN
ajfa-13029	132	32	itself	itself	PRON
ajfa-13029	132	33	.	.	PUNCT
ajfa-13029	133	1	they	they	PRON
ajfa-13029	133	2	argued	argue	VERB
ajfa-13029	133	3	that	that	SCONJ
ajfa-13029	133	4	the	the	DET
ajfa-13029	133	5	discovery	discovery	NOUN
ajfa-13029	133	6	of	of	ADP
ajfa-13029	133	7	irregularities	irregularity	NOUN
ajfa-13029	133	8	without	without	ADP
ajfa-13029	133	9	subsequent	subsequent	ADJ
ajfa-13029	133	10	disposal	disposal	NOUN
ajfa-13029	133	11	can	can	AUX
ajfa-13029	133	12	not	not	PART
ajfa-13029	133	13	make	make	VERB
ajfa-13029	133	14	government	government	NOUN
ajfa-13029	133	15	auditing	auditing	NOUN
ajfa-13029	133	16	a	a	DET
ajfa-13029	133	17	powerful	powerful	ADJ
ajfa-13029	133	18	accountability	accountability	NOUN
ajfa-13029	133	19	regime	regime	NOUN
ajfa-13029	133	20	.	.	PUNCT
ajfa-13029	134	1	rectification	rectification	NOUN
ajfa-13029	134	2	,	,	PUNCT
ajfa-13029	134	3	which	which	PRON
ajfa-13029	134	4	according	accord	VERB
ajfa-13029	134	5	to	to	ADP
ajfa-13029	134	6	them	they	PRON
ajfa-13029	134	7	includes	include	VERB
ajfa-13029	134	8	“	"	PUNCT
ajfa-13029	134	9	asking	ask	VERB
ajfa-13029	134	10	for	for	ADP
ajfa-13029	134	11	responsibility	responsibility	NOUN
ajfa-13029	134	12	”	"	PUNCT
ajfa-13029	134	13	,	,	PUNCT
ajfa-13029	134	14	is	be	AUX
ajfa-13029	134	15	effective	effective	ADJ
ajfa-13029	134	16	in	in	ADP
ajfa-13029	134	17	reducing	reduce	VERB
ajfa-13029	134	18	corruption	corruption	NOUN
ajfa-13029	134	19	.	.	PUNCT
ajfa-13029	135	1	both	both	DET
ajfa-13029	135	2	schelker	schelker	NOUN
ajfa-13029	135	3	and	and	CCONJ
ajfa-13029	135	4	eichenberger	eichenberger	NOUN
ajfa-13029	135	5	(	(	PUNCT
ajfa-13029	135	6	2010	2010	NUM
ajfa-13029	135	7	)	)	PUNCT
ajfa-13029	135	8	and	and	CCONJ
ajfa-13029	135	9	blume	blume	PROPN
ajfa-13029	135	10	and	and	CCONJ
ajfa-13029	135	11	voigt	voigt	PROPN
ajfa-13029	135	12	(	(	PUNCT
ajfa-13029	135	13	2011	2011	NUM
ajfa-13029	135	14	)	)	PUNCT
ajfa-13029	135	15	indicated	indicate	VERB
ajfa-13029	135	16	that	that	SCONJ
ajfa-13029	135	17	government	government	NOUN
ajfa-13029	135	18	auditing	auditing	NOUN
ajfa-13029	135	19	can	can	AUX
ajfa-13029	135	20	improve	improve	VERB
ajfa-13029	135	21	the	the	DET
ajfa-13029	135	22	transparency	transparency	NOUN
ajfa-13029	135	23	of	of	ADP
ajfa-13029	135	24	public	public	ADJ
ajfa-13029	135	25	policies	policy	NOUN
ajfa-13029	135	26	and	and	CCONJ
ajfa-13029	135	27	also	also	ADV
ajfa-13029	135	28	reduce	reduce	VERB
ajfa-13029	135	29	wasteful	wasteful	ADJ
ajfa-13029	135	30	spending	spending	NOUN
ajfa-13029	135	31	.	.	PUNCT
ajfa-13029	136	1	earlier	early	ADV
ajfa-13029	136	2	,	,	PUNCT
ajfa-13029	136	3	olken	olken	VERB
ajfa-13029	136	4	(	(	PUNCT
ajfa-13029	136	5	2007	2007	NUM
ajfa-13029	136	6	)	)	PUNCT
ajfa-13029	136	7	conducted	conduct	VERB
ajfa-13029	136	8	a	a	DET
ajfa-13029	136	9	field	field	NOUN
ajfa-13029	136	10	experiment	experiment	NOUN
ajfa-13029	136	11	on	on	ADP
ajfa-13029	136	12	the	the	DET
ajfa-13029	136	13	monitoring	monitoring	NOUN
ajfa-13029	136	14	effect	effect	NOUN
ajfa-13029	136	15	of	of	ADP
ajfa-13029	136	16	government	government	NOUN
ajfa-13029	136	17	auditing	auditing	NOUN
ajfa-13029	136	18	in	in	ADP
ajfa-13029	136	19	indonesia	indonesia	PROPN
ajfa-13029	136	20	,	,	PUNCT
ajfa-13029	136	21	documenting	document	VERB
ajfa-13029	136	22	that	that	SCONJ
ajfa-13029	136	23	when	when	SCONJ
ajfa-13029	136	24	the	the	DET
ajfa-13029	136	25	probability	probability	NOUN
ajfa-13029	136	26	of	of	ADP
ajfa-13029	136	27	village	village	NOUN
ajfa-13029	136	28	road	road	NOUN
ajfa-13029	136	29	projects	project	NOUN
ajfa-13029	136	30	was	be	AUX
ajfa-13029	136	31	audited	audit	VERB
ajfa-13029	136	32	by	by	ADP
ajfa-13029	136	33	government	government	NOUN
ajfa-13029	136	34	it	it	PRON
ajfa-13029	136	35	increased	increase	VERB
ajfa-13029	136	36	from	from	ADP
ajfa-13029	136	37	4	4	NUM
ajfa-13029	136	38	%	%	NOUN
ajfa-13029	136	39	to	to	PART
ajfa-13029	136	40	100	100	NUM
ajfa-13029	136	41	%	%	NOUN
ajfa-13029	136	42	,	,	PUNCT
ajfa-13029	136	43	while	while	SCONJ
ajfa-13029	136	44	corruption	corruption	NOUN
ajfa-13029	136	45	(	(	PUNCT
ajfa-13029	136	46	over	over	ADV
ajfa-13029	136	47	-	-	PUNCT
ajfa-13029	136	48	spending	spending	NOUN
ajfa-13029	136	49	)	)	PUNCT
ajfa-13029	136	50	on	on	ADP
ajfa-13029	136	51	these	these	DET
ajfa-13029	136	52	projects	project	NOUN
ajfa-13029	136	53	decreased	decrease	VERB
ajfa-13029	136	54	by	by	ADP
ajfa-13029	136	55	8	8	NUM
ajfa-13029	136	56	%	%	NOUN
ajfa-13029	136	57	.	.	PUNCT
ajfa-13029	137	1	similarly	similarly	ADV
ajfa-13029	137	2	,	,	PUNCT
ajfa-13029	137	3	ferraz	ferraz	NOUN
ajfa-13029	137	4	and	and	CCONJ
ajfa-13029	137	5	finan	finan	PROPN
ajfa-13029	137	6	(	(	PUNCT
ajfa-13029	137	7	2008	2008	NUM
ajfa-13029	137	8	,	,	PUNCT
ajfa-13029	137	9	2011	2011	NUM
ajfa-13029	137	10	)	)	PUNCT
ajfa-13029	137	11	found	find	VERB
ajfa-13029	137	12	that	that	SCONJ
ajfa-13029	137	13	government	government	NOUN
ajfa-13029	137	14	auditing	auditing	NOUN
ajfa-13029	137	15	reports	report	NOUN
ajfa-13029	137	16	can	can	AUX
ajfa-13029	137	17	reveal	reveal	VERB
ajfa-13029	137	18	corrupt	corrupt	ADJ
ajfa-13029	137	19	activities	activity	NOUN
ajfa-13029	137	20	,	,	PUNCT
ajfa-13029	137	21	which	which	PRON
ajfa-13029	137	22	then	then	ADV
ajfa-13029	137	23	affect	affect	VERB
ajfa-13029	137	24	political	political	ADJ
ajfa-13029	137	25	election	election	NOUN
ajfa-13029	137	26	results	result	NOUN
ajfa-13029	137	27	.	.	PUNCT
ajfa-13029	138	1	several	several	ADJ
ajfa-13029	138	2	studies	study	NOUN
ajfa-13029	138	3	have	have	AUX
ajfa-13029	138	4	also	also	ADV
ajfa-13029	138	5	documented	document	VERB
ajfa-13029	138	6	theoretically	theoretically	ADV
ajfa-13029	138	7	the	the	DET
ajfa-13029	138	8	importance	importance	NOUN
ajfa-13029	138	9	of	of	ADP
ajfa-13029	138	10	public	public	ADJ
ajfa-13029	138	11	sector	sector	NOUN
ajfa-13029	138	12	auditing	auditing	NOUN
ajfa-13029	138	13	in	in	ADP
ajfa-13029	138	14	fighting	fight	VERB
ajfa-13029	138	15	corruption	corruption	NOUN
ajfa-13029	138	16	.	.	PUNCT
ajfa-13029	139	1	for	for	ADP
ajfa-13029	139	2	instance	instance	NOUN
ajfa-13029	139	3	,	,	PUNCT
ajfa-13029	139	4	ionescu	ionescu	PROPN
ajfa-13029	139	5	(	(	PUNCT
ajfa-13029	139	6	2014	2014	NUM
ajfa-13029	139	7	)	)	PUNCT
ajfa-13029	139	8	found	find	VERB
ajfa-13029	139	9	that	that	DET
ajfa-13029	139	10	exposure	exposure	NOUN
ajfa-13029	139	11	of	of	ADP
ajfa-13029	139	12	misconduct	misconduct	NOUN
ajfa-13029	139	13	while	while	SCONJ
ajfa-13029	139	14	auditing	auditing	NOUN
ajfa-13029	139	15	government	government	NOUN
ajfa-13029	139	16	accounts	account	NOUN
ajfa-13029	139	17	is	be	AUX
ajfa-13029	139	18	not	not	PART
ajfa-13029	139	19	enough	enough	ADJ
ajfa-13029	139	20	for	for	SCONJ
ajfa-13029	139	21	audit	audit	NOUN
ajfa-13029	139	22	institutions	institution	NOUN
ajfa-13029	139	23	to	to	PART
ajfa-13029	139	24	moderate	moderate	ADJ
ajfa-13029	139	25	corruption	corruption	NOUN
ajfa-13029	139	26	in	in	ADP
ajfa-13029	139	27	government	government	NOUN
ajfa-13029	139	28	establishments	establishment	NOUN
ajfa-13029	139	29	.	.	PUNCT
ajfa-13029	140	1	by	by	ADP
ajfa-13029	140	2	sanctioning	sanction	VERB
ajfa-13029	140	3	breaches	breach	NOUN
ajfa-13029	140	4	and	and	CCONJ
ajfa-13029	140	5	correcting	correct	VERB
ajfa-13029	140	6	mistakes	mistake	NOUN
ajfa-13029	140	7	,	,	PUNCT
ajfa-13029	140	8	wrongdoers	wrongdoer	NOUN
ajfa-13029	140	9	in	in	ADP
ajfa-13029	140	10	government	government	NOUN
ajfa-13029	140	11	settings	setting	NOUN
ajfa-13029	140	12	can	can	AUX
ajfa-13029	140	13	be	be	AUX
ajfa-13029	140	14	discouraged	discourage	VERB
ajfa-13029	140	15	from	from	ADP
ajfa-13029	140	16	corrupt	corrupt	ADJ
ajfa-13029	140	17	practices	practice	NOUN
ajfa-13029	140	18	in	in	ADP
ajfa-13029	140	19	government	government	NOUN
ajfa-13029	140	20	settings	setting	NOUN
ajfa-13029	140	21	.	.	PUNCT
ajfa-13029	141	1	asian	asian	ADJ
ajfa-13029	141	2	journal	journal	PROPN
ajfa-13029	141	3	of	of	ADP
ajfa-13029	141	4	finance	finance	PROPN
ajfa-13029	141	5	&	&	CCONJ
ajfa-13029	141	6	accounting	accounting	PROPN
ajfa-13029	141	7	issn	issn	PROPN
ajfa-13029	141	8	1946	1946	NUM
ajfa-13029	141	9	-	-	PUNCT
ajfa-13029	141	10	052x	052x	NOUN
ajfa-13029	141	11	2018	2018	NUM
ajfa-13029	141	12	,	,	PUNCT
ajfa-13029	141	13	vol	vol	NOUN
ajfa-13029	141	14	.	.	PROPN
ajfa-13029	141	15	10	10	NUM
ajfa-13029	141	16	,	,	PUNCT
ajfa-13029	141	17	no	no	INTJ
ajfa-13029	141	18	.	.	NOUN
ajfa-13029	141	19	1	1	NUM
ajfa-13029	141	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13029	141	21	234	234	NUM
ajfa-13029	141	22	therefore	therefore	ADV
ajfa-13029	141	23	,	,	PUNCT
ajfa-13029	141	24	it	it	PRON
ajfa-13029	141	25	was	be	AUX
ajfa-13029	141	26	argued	argue	VERB
ajfa-13029	141	27	that	that	SCONJ
ajfa-13029	141	28	the	the	DET
ajfa-13029	141	29	rate	rate	NOUN
ajfa-13029	141	30	of	of	ADP
ajfa-13029	141	31	corruption	corruption	NOUN
ajfa-13029	141	32	can	can	AUX
ajfa-13029	141	33	be	be	AUX
ajfa-13029	141	34	minimized	minimize	VERB
ajfa-13029	141	35	successfully	successfully	ADV
ajfa-13029	141	36	where	where	SCONJ
ajfa-13029	141	37	such	such	ADJ
ajfa-13029	141	38	rectifications	rectification	NOUN
ajfa-13029	141	39	are	be	AUX
ajfa-13029	141	40	undertaken	undertake	VERB
ajfa-13029	141	41	,	,	PUNCT
ajfa-13029	141	42	with	with	ADP
ajfa-13029	141	43	the	the	DET
ajfa-13029	141	44	focus	focus	NOUN
ajfa-13029	141	45	on	on	ADP
ajfa-13029	141	46	efficiency	efficiency	NOUN
ajfa-13029	141	47	.	.	PUNCT
ajfa-13029	142	1	otalor	otalor	NOUN
ajfa-13029	142	2	and	and	CCONJ
ajfa-13029	142	3	eiya	eiya	PROPN
ajfa-13029	142	4	(	(	PUNCT
ajfa-13029	142	5	2013	2013	NUM
ajfa-13029	142	6	)	)	PUNCT
ajfa-13029	142	7	further	far	ADV
ajfa-13029	142	8	suggested	suggest	VERB
ajfa-13029	142	9	that	that	SCONJ
ajfa-13029	142	10	audit	audit	NOUN
ajfa-13029	142	11	can	can	AUX
ajfa-13029	142	12	be	be	AUX
ajfa-13029	142	13	an	an	DET
ajfa-13029	142	14	instrument	instrument	NOUN
ajfa-13029	142	15	to	to	PART
ajfa-13029	142	16	prevent	prevent	VERB
ajfa-13029	142	17	corruption	corruption	NOUN
ajfa-13029	142	18	,	,	PUNCT
ajfa-13029	142	19	by	by	ADP
ajfa-13029	142	20	indicating	indicate	VERB
ajfa-13029	142	21	those	those	DET
ajfa-13029	142	22	areas	area	NOUN
ajfa-13029	142	23	where	where	SCONJ
ajfa-13029	142	24	the	the	DET
ajfa-13029	142	25	opportunity	opportunity	NOUN
ajfa-13029	142	26	for	for	ADP
ajfa-13029	142	27	corruption	corruption	NOUN
ajfa-13029	142	28	exists	exist	VERB
ajfa-13029	142	29	.	.	PUNCT
ajfa-13029	143	1	they	they	PRON
ajfa-13029	143	2	also	also	ADV
ajfa-13029	143	3	affirmed	affirm	VERB
ajfa-13029	143	4	that	that	SCONJ
ajfa-13029	143	5	the	the	DET
ajfa-13029	143	6	performance	performance	NOUN
ajfa-13029	143	7	audit	audit	NOUN
ajfa-13029	143	8	is	be	AUX
ajfa-13029	143	9	a	a	DET
ajfa-13029	143	10	powerful	powerful	ADJ
ajfa-13029	143	11	instrument	instrument	NOUN
ajfa-13029	143	12	that	that	PRON
ajfa-13029	143	13	can	can	AUX
ajfa-13029	143	14	be	be	AUX
ajfa-13029	143	15	used	use	VERB
ajfa-13029	143	16	to	to	PART
ajfa-13029	143	17	prevent	prevent	VERB
ajfa-13029	143	18	corruption	corruption	NOUN
ajfa-13029	143	19	.	.	PUNCT
ajfa-13029	144	1	murphy	murphy	PROPN
ajfa-13029	144	2	(	(	PUNCT
ajfa-13029	144	3	2004	2004	NUM
ajfa-13029	144	4	)	)	PUNCT
ajfa-13029	144	5	found	find	VERB
ajfa-13029	144	6	that	that	SCONJ
ajfa-13029	144	7	anti	anti	ADJ
ajfa-13029	144	8	-	-	ADJ
ajfa-13029	144	9	corruption	corruption	ADJ
ajfa-13029	144	10	strategies	strategy	NOUN
ajfa-13029	144	11	in	in	ADP
ajfa-13029	144	12	the	the	DET
ajfa-13029	144	13	public	public	ADJ
ajfa-13029	144	14	sector	sector	NOUN
ajfa-13029	144	15	must	must	AUX
ajfa-13029	144	16	be	be	AUX
ajfa-13029	144	17	aimed	aim	VERB
ajfa-13029	144	18	at	at	ADP
ajfa-13029	144	19	reducing	reduce	VERB
ajfa-13029	144	20	or	or	CCONJ
ajfa-13029	144	21	discouraging	discourage	VERB
ajfa-13029	144	22	the	the	DET
ajfa-13029	144	23	incentives	incentive	NOUN
ajfa-13029	144	24	and	and	CCONJ
ajfa-13029	144	25	opportunities	opportunity	NOUN
ajfa-13029	144	26	for	for	ADP
ajfa-13029	144	27	corruption	corruption	NOUN
ajfa-13029	144	28	,	,	PUNCT
ajfa-13029	144	29	at	at	ADP
ajfa-13029	144	30	the	the	DET
ajfa-13029	144	31	same	same	ADJ
ajfa-13029	144	32	time	time	NOUN
ajfa-13029	144	33	increasing	increase	VERB
ajfa-13029	144	34	its	its	PRON
ajfa-13029	144	35	associated	associated	ADJ
ajfa-13029	144	36	cost	cost	NOUN
ajfa-13029	144	37	,	,	PUNCT
ajfa-13029	144	38	and	and	CCONJ
ajfa-13029	144	39	helping	help	VERB
ajfa-13029	144	40	to	to	PART
ajfa-13029	144	41	change	change	VERB
ajfa-13029	144	42	the	the	DET
ajfa-13029	144	43	expectations	expectation	NOUN
ajfa-13029	144	44	of	of	ADP
ajfa-13029	144	45	the	the	DET
ajfa-13029	144	46	public	public	NOUN
ajfa-13029	144	47	.	.	PUNCT
ajfa-13029	145	1	conclusion	conclusion	NOUN
ajfa-13029	145	2	and	and	CCONJ
ajfa-13029	145	3	recommendations	recommendation	NOUN
ajfa-13029	145	4	it	it	PRON
ajfa-13029	145	5	is	be	AUX
ajfa-13029	145	6	clear	clear	ADJ
ajfa-13029	145	7	that	that	SCONJ
ajfa-13029	145	8	corruption	corruption	NOUN
ajfa-13029	145	9	and	and	CCONJ
ajfa-13029	145	10	its	its	PRON
ajfa-13029	145	11	determinants	determinant	NOUN
ajfa-13029	145	12	and	and	CCONJ
ajfa-13029	145	13	motivation	motivation	NOUN
ajfa-13029	145	14	are	be	AUX
ajfa-13029	145	15	discussed	discuss	VERB
ajfa-13029	145	16	separately	separately	ADV
ajfa-13029	145	17	in	in	ADP
ajfa-13029	145	18	many	many	ADJ
ajfa-13029	145	19	studies	study	NOUN
ajfa-13029	145	20	.	.	PUNCT
ajfa-13029	146	1	however	however	ADV
ajfa-13029	146	2	,	,	PUNCT
ajfa-13029	146	3	most	most	ADJ
ajfa-13029	146	4	of	of	ADP
ajfa-13029	146	5	the	the	DET
ajfa-13029	146	6	literature	literature	NOUN
ajfa-13029	146	7	on	on	ADP
ajfa-13029	146	8	corruption	corruption	NOUN
ajfa-13029	146	9	focused	focus	VERB
ajfa-13029	146	10	on	on	ADP
ajfa-13029	146	11	the	the	DET
ajfa-13029	146	12	effects	effect	NOUN
ajfa-13029	146	13	and	and	CCONJ
ajfa-13029	146	14	consequences	consequence	NOUN
ajfa-13029	146	15	on	on	ADP
ajfa-13029	146	16	an	an	DET
ajfa-13029	146	17	economic	economic	ADJ
ajfa-13029	146	18	basis	basis	NOUN
ajfa-13029	146	19	(	(	PUNCT
ajfa-13029	146	20	e.g.	e.g.	ADV
ajfa-13029	146	21	ata	ata	PROPN
ajfa-13029	146	22	&	&	CCONJ
ajfa-13029	146	23	arvas	arvas	PROPN
ajfa-13029	146	24	,	,	PUNCT
ajfa-13029	146	25	2011	2011	NUM
ajfa-13029	146	26	;	;	PUNCT
ajfa-13029	146	27	ksenia	ksenia	PROPN
ajfa-13029	146	28	,	,	PUNCT
ajfa-13029	146	29	2008	2008	NUM
ajfa-13029	146	30	;	;	PUNCT
ajfa-13029	146	31	lambsdorff	lambsdorff	NOUN
ajfa-13029	146	32	,	,	PUNCT
ajfa-13029	146	33	2005	2005	NUM
ajfa-13029	146	34	;	;	PUNCT
ajfa-13029	146	35	nwabuzor	nwabuzor	PROPN
ajfa-13029	146	36	,	,	PUNCT
ajfa-13029	146	37	2005	2005	NUM
ajfa-13029	146	38	)	)	PUNCT
ajfa-13029	146	39	.	.	PUNCT
ajfa-13029	147	1	in	in	ADP
ajfa-13029	147	2	general	general	ADJ
ajfa-13029	147	3	,	,	PUNCT
ajfa-13029	147	4	studies	study	NOUN
ajfa-13029	147	5	on	on	ADP
ajfa-13029	147	6	how	how	SCONJ
ajfa-13029	147	7	to	to	PART
ajfa-13029	147	8	fight	fight	VERB
ajfa-13029	147	9	corruption	corruption	NOUN
ajfa-13029	147	10	seldom	seldom	ADV
ajfa-13029	147	11	pay	pay	VERB
ajfa-13029	147	12	specific	specific	ADJ
ajfa-13029	147	13	attention	attention	NOUN
ajfa-13029	147	14	to	to	ADP
ajfa-13029	147	15	the	the	DET
ajfa-13029	147	16	role	role	NOUN
ajfa-13029	147	17	of	of	ADP
ajfa-13029	147	18	auditing	auditing	NOUN
ajfa-13029	147	19	.	.	PUNCT
ajfa-13029	148	1	the	the	DET
ajfa-13029	148	2	literature	literature	NOUN
ajfa-13029	148	3	on	on	ADP
ajfa-13029	148	4	public	public	ADJ
ajfa-13029	148	5	sector	sector	NOUN
ajfa-13029	148	6	auditing	auditing	NOUN
ajfa-13029	148	7	primarily	primarily	ADV
ajfa-13029	148	8	focuses	focus	VERB
ajfa-13029	148	9	on	on	ADP
ajfa-13029	148	10	the	the	DET
ajfa-13029	148	11	independence	independence	NOUN
ajfa-13029	148	12	,	,	PUNCT
ajfa-13029	148	13	standards	standard	NOUN
ajfa-13029	148	14	,	,	PUNCT
ajfa-13029	148	15	professionalism	professionalism	NOUN
ajfa-13029	148	16	and	and	CCONJ
ajfa-13029	148	17	auditing	auditing	NOUN
ajfa-13029	148	18	input	input	NOUN
ajfa-13029	148	19	of	of	ADP
ajfa-13029	148	20	government	government	NOUN
ajfa-13029	148	21	auditing	auditing	NOUN
ajfa-13029	148	22	agencies	agency	NOUN
ajfa-13029	148	23	and	and	CCONJ
ajfa-13029	148	24	how	how	SCONJ
ajfa-13029	148	25	these	these	DET
ajfa-13029	148	26	factors	factor	NOUN
ajfa-13029	148	27	affect	affect	VERB
ajfa-13029	148	28	the	the	DET
ajfa-13029	148	29	reputation	reputation	NOUN
ajfa-13029	148	30	and	and	CCONJ
ajfa-13029	148	31	efficiency	efficiency	NOUN
ajfa-13029	148	32	of	of	ADP
ajfa-13029	148	33	government	government	NOUN
ajfa-13029	148	34	departments	department	NOUN
ajfa-13029	148	35	(	(	PUNCT
ajfa-13029	148	36	e.g.	e.g.	ADV
ajfa-13029	148	37	,	,	PUNCT
ajfa-13029	148	38	baber	baber	PROPN
ajfa-13029	148	39	,	,	PUNCT
ajfa-13029	148	40	1983	1983	NUM
ajfa-13029	148	41	;	;	PUNCT
ajfa-13029	148	42	raman	raman	NOUN
ajfa-13029	148	43	&	&	CCONJ
ajfa-13029	148	44	wilson	wilson	PROPN
ajfa-13029	148	45	,	,	PUNCT
ajfa-13029	148	46	1994	1994	NUM
ajfa-13029	148	47	;	;	PUNCT
ajfa-13029	148	48	saito	saito	PROPN
ajfa-13029	148	49	&	&	CCONJ
ajfa-13029	148	50	mcintosh	mcintosh	PROPN
ajfa-13029	148	51	,	,	PUNCT
ajfa-13029	148	52	2010	2010	NUM
ajfa-13029	148	53	;	;	PUNCT
ajfa-13029	148	54	schelker	schelker	NOUN
ajfa-13029	148	55	,	,	PUNCT
ajfa-13029	148	56	2012	2012	NUM
ajfa-13029	148	57	)	)	PUNCT
ajfa-13029	148	58	.	.	PUNCT
ajfa-13029	149	1	only	only	ADV
ajfa-13029	149	2	a	a	DET
ajfa-13029	149	3	few	few	ADJ
ajfa-13029	149	4	studies	study	NOUN
ajfa-13029	149	5	touched	touch	VERB
ajfa-13029	149	6	on	on	ADP
ajfa-13029	149	7	the	the	DET
ajfa-13029	149	8	relationship	relationship	NOUN
ajfa-13029	149	9	between	between	ADP
ajfa-13029	149	10	public	public	ADJ
ajfa-13029	149	11	sector	sector	NOUN
ajfa-13029	149	12	auditing	auditing	NOUN
ajfa-13029	149	13	and	and	CCONJ
ajfa-13029	149	14	corruption	corruption	NOUN
ajfa-13029	149	15	(	(	PUNCT
ajfa-13029	149	16	e.g.	e.g.	ADV
ajfa-13029	149	17	,	,	PUNCT
ajfa-13029	149	18	blume	blume	PROPN
ajfa-13029	149	19	&	&	CCONJ
ajfa-13029	149	20	voigt	voigt	PROPN
ajfa-13029	149	21	,	,	PUNCT
ajfa-13029	149	22	2011	2011	NUM
ajfa-13029	149	23	;	;	PUNCT
ajfa-13029	149	24	liu	liu	PROPN
ajfa-13029	149	25	&	&	CCONJ
ajfa-13029	149	26	lin	lin	PROPN
ajfa-13029	149	27	,	,	PUNCT
ajfa-13029	149	28	2012	2012	NUM
ajfa-13029	149	29	;	;	PUNCT
ajfa-13029	149	30	neu	neu	PROPN
ajfa-13029	149	31	et	et	PROPN
ajfa-13029	149	32	al	al	PROPN
ajfa-13029	149	33	.	.	PROPN
ajfa-13029	149	34	,	,	PUNCT
ajfa-13029	149	35	2013a	2013a	NUM
ajfa-13029	149	36	;	;	PUNCT
ajfa-13029	149	37	neu	neu	PROPN
ajfa-13029	149	38	et	et	PROPN
ajfa-13029	149	39	al	al	PROPN
ajfa-13029	149	40	.	.	PROPN
ajfa-13029	149	41	,	,	PUNCT
ajfa-13029	149	42	2015	2015	NUM
ajfa-13029	149	43	;	;	PUNCT
ajfa-13029	149	44	neu	neu	PROPN
ajfa-13029	149	45	et	et	PROPN
ajfa-13029	149	46	al	al	PROPN
ajfa-13029	149	47	.	.	PROPN
ajfa-13029	149	48	,	,	PUNCT
ajfa-13029	149	49	2013b	2013b	NUM
ajfa-13029	149	50	)	)	PUNCT
ajfa-13029	149	51	.	.	PUNCT
ajfa-13029	150	1	it	it	PRON
ajfa-13029	150	2	was	be	AUX
ajfa-13029	150	3	also	also	ADV
ajfa-13029	150	4	found	find	VERB
ajfa-13029	150	5	that	that	SCONJ
ajfa-13029	150	6	most	most	ADJ
ajfa-13029	150	7	of	of	ADP
ajfa-13029	150	8	the	the	DET
ajfa-13029	150	9	empirical	empirical	ADJ
ajfa-13029	150	10	studies	study	NOUN
ajfa-13029	150	11	on	on	ADP
ajfa-13029	150	12	corruption	corruption	NOUN
ajfa-13029	150	13	were	be	AUX
ajfa-13029	150	14	conducted	conduct	VERB
ajfa-13029	150	15	in	in	ADP
ajfa-13029	150	16	developed	develop	VERB
ajfa-13029	150	17	countries	country	NOUN
ajfa-13029	150	18	(	(	PUNCT
ajfa-13029	150	19	e.g.	e.g.	ADV
ajfa-13029	150	20	,	,	PUNCT
ajfa-13029	150	21	neu	neu	PROPN
ajfa-13029	150	22	et	et	PROPN
ajfa-13029	150	23	al	al	PROPN
ajfa-13029	150	24	.	.	PROPN
ajfa-13029	150	25	,	,	PUNCT
ajfa-13029	150	26	2013a	2013a	NUM
ajfa-13029	150	27	;	;	PUNCT
ajfa-13029	150	28	neu	neu	PROPN
ajfa-13029	150	29	et	et	PROPN
ajfa-13029	150	30	al	al	PROPN
ajfa-13029	150	31	.	.	PROPN
ajfa-13029	150	32	,	,	PUNCT
ajfa-13029	150	33	2013b	2013b	NUM
ajfa-13029	150	34	)	)	PUNCT
ajfa-13029	150	35	,	,	PUNCT
ajfa-13029	150	36	rather	rather	ADV
ajfa-13029	150	37	than	than	ADP
ajfa-13029	150	38	in	in	ADP
ajfa-13029	150	39	developing	develop	VERB
ajfa-13029	150	40	countries	country	NOUN
ajfa-13029	150	41	that	that	PRON
ajfa-13029	150	42	have	have	VERB
ajfa-13029	150	43	to	to	PART
ajfa-13029	150	44	deal	deal	VERB
ajfa-13029	150	45	with	with	ADP
ajfa-13029	150	46	real	real	ADJ
ajfa-13029	150	47	problems	problem	NOUN
ajfa-13029	150	48	of	of	ADP
ajfa-13029	150	49	corruption	corruption	NOUN
ajfa-13029	150	50	.	.	PUNCT
ajfa-13029	151	1	moreover	moreover	ADV
ajfa-13029	151	2	,	,	PUNCT
ajfa-13029	151	3	most	most	ADJ
ajfa-13029	151	4	of	of	ADP
ajfa-13029	151	5	these	these	DET
ajfa-13029	151	6	studies	study	NOUN
ajfa-13029	151	7	are	be	AUX
ajfa-13029	151	8	non	non	ADJ
ajfa-13029	151	9	-	-	ADJ
ajfa-13029	151	10	empirical	empirical	ADJ
ajfa-13029	151	11	(	(	PUNCT
ajfa-13029	151	12	e.g.	e.g.	ADV
ajfa-13029	151	13	,	,	PUNCT
ajfa-13029	151	14	dye	dye	NOUN
ajfa-13029	151	15	&	&	CCONJ
ajfa-13029	151	16	stapenhurst	stapenhurst	NOUN
ajfa-13029	151	17	,	,	PUNCT
ajfa-13029	151	18	1998	1998	NUM
ajfa-13029	151	19	;	;	PUNCT
ajfa-13029	151	20	dye	dye	NOUN
ajfa-13029	151	21	,	,	PUNCT
ajfa-13029	151	22	2007	2007	NUM
ajfa-13029	151	23	;	;	PUNCT
ajfa-13029	151	24	ionescu	ionescu	PROPN
ajfa-13029	151	25	,	,	PUNCT
ajfa-13029	151	26	2014	2014	NUM
ajfa-13029	151	27	;	;	PUNCT
ajfa-13029	151	28	khan	khan	PROPN
ajfa-13029	151	29	,	,	PUNCT
ajfa-13029	151	30	2006	2006	NUM
ajfa-13029	151	31	;	;	PUNCT
ajfa-13029	151	32	otalor	otalor	NOUN
ajfa-13029	151	33	&	&	CCONJ
ajfa-13029	151	34	eiya	eiya	PROPN
ajfa-13029	151	35	,	,	PUNCT
ajfa-13029	151	36	2013	2013	NUM
ajfa-13029	151	37	)	)	PUNCT
ajfa-13029	151	38	.	.	PUNCT
ajfa-13029	152	1	none	none	NOUN
ajfa-13029	152	2	made	make	VERB
ajfa-13029	152	3	an	an	DET
ajfa-13029	152	4	in	in	ADP
ajfa-13029	152	5	-	-	PUNCT
ajfa-13029	152	6	depth	depth	NOUN
ajfa-13029	152	7	attempt	attempt	NOUN
ajfa-13029	152	8	to	to	PART
ajfa-13029	152	9	answer	answer	VERB
ajfa-13029	152	10	the	the	DET
ajfa-13029	152	11	question	question	NOUN
ajfa-13029	152	12	of	of	ADP
ajfa-13029	152	13	how	how	SCONJ
ajfa-13029	152	14	public	public	ADJ
ajfa-13029	152	15	sector	sector	NOUN
ajfa-13029	152	16	auditing	auditing	NOUN
ajfa-13029	152	17	prevents	prevent	VERB
ajfa-13029	152	18	and	and	CCONJ
ajfa-13029	152	19	detects	detect	NOUN
ajfa-13029	152	20	corruption	corruption	NOUN
ajfa-13029	152	21	;	;	PUNCT
ajfa-13029	152	22	few	few	ADJ
ajfa-13029	152	23	made	make	VERB
ajfa-13029	152	24	a	a	DET
ajfa-13029	152	25	minimal	minimal	ADJ
ajfa-13029	152	26	effort	effort	NOUN
ajfa-13029	152	27	to	to	PART
ajfa-13029	152	28	explore	explore	VERB
ajfa-13029	152	29	in	in	ADP
ajfa-13029	152	30	depth	depth	NOUN
ajfa-13029	152	31	the	the	DET
ajfa-13029	152	32	obstacles	obstacle	NOUN
ajfa-13029	152	33	that	that	PRON
ajfa-13029	152	34	public	public	ADJ
ajfa-13029	152	35	sector	sector	NOUN
ajfa-13029	152	36	auditing	auditing	NOUN
ajfa-13029	152	37	faces	face	NOUN
ajfa-13029	152	38	in	in	ADP
ajfa-13029	152	39	its	its	PRON
ajfa-13029	152	40	role	role	NOUN
ajfa-13029	152	41	in	in	ADP
ajfa-13029	152	42	preventing	prevent	VERB
ajfa-13029	152	43	and	and	CCONJ
ajfa-13029	152	44	detecting	detect	VERB
ajfa-13029	152	45	corruption	corruption	NOUN
ajfa-13029	152	46	,	,	PUNCT
ajfa-13029	152	47	especially	especially	ADV
ajfa-13029	152	48	in	in	ADP
ajfa-13029	152	49	developing	develop	VERB
ajfa-13029	152	50	countries	country	NOUN
ajfa-13029	152	51	.	.	PUNCT
ajfa-13029	153	1	therefore	therefore	ADV
ajfa-13029	153	2	,	,	PUNCT
ajfa-13029	153	3	future	future	ADJ
ajfa-13029	153	4	research	research	NOUN
ajfa-13029	153	5	should	should	AUX
ajfa-13029	153	6	be	be	AUX
ajfa-13029	153	7	made	make	VERB
ajfa-13029	153	8	to	to	PART
ajfa-13029	153	9	fill	fill	VERB
ajfa-13029	153	10	this	this	DET
ajfa-13029	153	11	wide	wide	ADJ
ajfa-13029	153	12	gap	gap	NOUN
ajfa-13029	153	13	in	in	ADP
ajfa-13029	153	14	the	the	DET
ajfa-13029	153	15	literature	literature	NOUN
ajfa-13029	153	16	.	.	PUNCT
ajfa-13029	154	1	references	reference	NOUN
ajfa-13029	154	2	ahlenius	ahlenius	PROPN
ajfa-13029	154	3	,	,	PUNCT
ajfa-13029	154	4	i.	i.	PROPN
ajfa-13029	154	5	b.	b.	PROPN
ajfa-13029	154	6	(	(	PUNCT
ajfa-13029	154	7	2000	2000	NUM
ajfa-13029	154	8	)	)	PUNCT
ajfa-13029	154	9	.	.	PUNCT
ajfa-13029	155	1	performance	performance	NOUN
ajfa-13029	155	2	audits	audits	NOUN
ajfa-13029	155	3	,	,	PUNCT
ajfa-13029	155	4	evaluations	evaluation	NOUN
ajfa-13029	155	5	and	and	CCONJ
ajfa-13029	155	6	supreme	supreme	ADJ
ajfa-13029	155	7	audit	audit	NOUN
ajfa-13029	155	8	institutions	institution	NOUN
ajfa-13029	155	9	.	.	PUNCT
ajfa-13029	156	1	international	international	ADJ
ajfa-13029	156	2	journal	journal	PROPN
ajfa-13029	156	3	of	of	ADP
ajfa-13029	156	4	government	government	NOUN
ajfa-13029	156	5	auditing	auditing	NOUN
ajfa-13029	156	6	,	,	PUNCT
ajfa-13029	156	7	27(1	27(1	NUM
ajfa-13029	156	8	)	)	PUNCT
ajfa-13029	156	9	,	,	PUNCT
ajfa-13029	156	10	1	1	NUM
ajfa-13029	156	11	-	-	SYM
ajfa-13029	156	12	2	2	NUM
ajfa-13029	156	13	.	.	PUNCT
ajfa-13029	157	1	ahmadi	ahmadi	PROPN
ajfa-13029	157	2	,	,	PUNCT
ajfa-13029	157	3	f.	f.	PROPN
ajfa-13029	157	4	,	,	PUNCT
ajfa-13029	157	5	&	&	CCONJ
ajfa-13029	157	6	homauni	homauni	PROPN
ajfa-13029	157	7	,	,	PUNCT
ajfa-13029	157	8	g.	g.	PROPN
ajfa-13029	157	9	(	(	PUNCT
ajfa-13029	157	10	2011	2011	NUM
ajfa-13029	157	11	)	)	PUNCT
ajfa-13029	157	12	.	.	PUNCT
ajfa-13029	158	1	the	the	DET
ajfa-13029	158	2	role	role	NOUN
ajfa-13029	158	3	of	of	ADP
ajfa-13029	158	4	good	good	ADJ
ajfa-13029	158	5	governance	governance	NOUN
ajfa-13029	158	6	in	in	ADP
ajfa-13029	158	7	fighting	fight	VERB
ajfa-13029	158	8	against	against	ADP
ajfa-13029	158	9	corruption	corruption	NOUN
ajfa-13029	158	10	and	and	CCONJ
ajfa-13029	158	11	financial	financial	ADJ
ajfa-13029	158	12	crimes	crime	NOUN
ajfa-13029	158	13	.	.	PUNCT
ajfa-13029	159	1	interdisciplinary	interdisciplinary	ADJ
ajfa-13029	159	2	journal	journal	NOUN
ajfa-13029	159	3	of	of	ADP
ajfa-13029	159	4	contemporary	contemporary	ADJ
ajfa-13029	159	5	research	research	NOUN
ajfa-13029	159	6	in	in	ADP
ajfa-13029	159	7	business	business	NOUN
ajfa-13029	159	8	,	,	PUNCT
ajfa-13029	159	9	3(1	3(1	NUM
ajfa-13029	159	10	)	)	PUNCT
ajfa-13029	159	11	,	,	PUNCT
ajfa-13029	159	12	115	115	NUM
ajfa-13029	159	13	.	.	PUNCT
ajfa-13029	160	1	al	al	PROPN
ajfa-13029	160	2	-	-	PUNCT
ajfa-13029	160	3	sadig	sadig	PROPN
ajfa-13029	160	4	,	,	PUNCT
ajfa-13029	160	5	a.	a.	NOUN
ajfa-13029	160	6	(	(	PUNCT
ajfa-13029	160	7	2009	2009	NUM
ajfa-13029	160	8	)	)	PUNCT
ajfa-13029	160	9	.	.	PUNCT
ajfa-13029	161	1	the	the	DET
ajfa-13029	161	2	effects	effect	NOUN
ajfa-13029	161	3	of	of	ADP
ajfa-13029	161	4	corruption	corruption	NOUN
ajfa-13029	161	5	on	on	ADP
ajfa-13029	161	6	fdi	fdi	NOUN
ajfa-13029	161	7	inflows	inflow	NOUN
ajfa-13029	161	8	.	.	PUNCT
ajfa-13029	162	1	cato	cato	PROPN
ajfa-13029	162	2	journal	journal	PROPN
ajfa-13029	162	3	,	,	PUNCT
ajfa-13029	162	4	29(2	29(2	NUM
ajfa-13029	162	5	)	)	PUNCT
ajfa-13029	162	6	,	,	PUNCT
ajfa-13029	162	7	267	267	NUM
ajfa-13029	162	8	-	-	SYM
ajfa-13029	162	9	294	294	NUM
ajfa-13029	162	10	.	.	PUNCT
ajfa-13029	163	1	albrecht	albrecht	PROPN
ajfa-13029	163	2	,	,	PUNCT
ajfa-13029	163	3	w.	w.	PROPN
ajfa-13029	163	4	s.	s.	PROPN
ajfa-13029	163	5	,	,	PUNCT
ajfa-13029	163	6	albrecht	albrecht	PROPN
ajfa-13029	163	7	,	,	PUNCT
ajfa-13029	163	8	c.	c.	PROPN
ajfa-13029	163	9	o.	o.	PROPN
ajfa-13029	163	10	,	,	PUNCT
ajfa-13029	163	11	albrecht	albrecht	PROPN
ajfa-13029	163	12	,	,	PUNCT
ajfa-13029	163	13	c.	c.	PROPN
ajfa-13029	163	14	c.	c.	PROPN
ajfa-13029	163	15	,	,	PUNCT
ajfa-13029	163	16	&	&	CCONJ
ajfa-13029	163	17	zimbelman	zimbelman	PROPN
ajfa-13029	163	18	,	,	PUNCT
ajfa-13029	163	19	m.	m.	PROPN
ajfa-13029	163	20	f.	f.	PROPN
ajfa-13029	163	21	(	(	PUNCT
ajfa-13029	163	22	2012	2012	NUM
ajfa-13029	163	23	)	)	PUNCT
ajfa-13029	163	24	.	.	PUNCT
ajfa-13029	164	1	fraud	fraud	NOUN
ajfa-13029	164	2	examination	examination	NOUN
ajfa-13029	164	3	(	(	PUNCT
ajfa-13029	164	4	4th	4th	ADJ
ajfa-13029	164	5	ed	ed	NOUN
ajfa-13029	164	6	.	.	PUNCT
ajfa-13029	164	7	)	)	PUNCT
ajfa-13029	164	8	.	.	PUNCT
ajfa-13029	165	1	usa	usa	PROPN
ajfa-13029	165	2	:	:	PUNCT
ajfa-13029	165	3	cengage	cengage	PROPN
ajfa-13029	165	4	learning	learning	PROPN
ajfa-13029	165	5	.	.	PUNCT
ajfa-13029	166	1	amundsen	amundsen	PROPN
ajfa-13029	166	2	,	,	PUNCT
ajfa-13029	166	3	i.	i.	PROPN
ajfa-13029	166	4	(	(	PUNCT
ajfa-13029	166	5	1999	1999	NUM
ajfa-13029	166	6	)	)	PUNCT
ajfa-13029	166	7	.	.	PUNCT
ajfa-13029	167	1	political	political	ADJ
ajfa-13029	167	2	corruption	corruption	NOUN
ajfa-13029	167	3	:	:	PUNCT
ajfa-13029	167	4	an	an	DET
ajfa-13029	167	5	introduction	introduction	NOUN
ajfa-13029	167	6	to	to	ADP
ajfa-13029	167	7	the	the	DET
ajfa-13029	167	8	issues	issue	NOUN
ajfa-13029	167	9	by	by	ADP
ajfa-13029	167	10	cmi	cmi	PROPN
ajfa-13029	167	11	.	.	PROPN
ajfa-13029	167	12	norway	norway	PROPN
ajfa-13029	167	13	:	:	PUNCT
ajfa-13029	167	14	cmi	cmi	PROPN
ajfa-13029	167	15	development	development	PROPN
ajfa-13029	167	16	studies	study	NOUN
ajfa-13029	167	17	and	and	CCONJ
ajfa-13029	167	18	human	human	ADJ
ajfa-13029	167	19	rights	right	NOUN
ajfa-13029	167	20	,	,	PUNCT
ajfa-13029	167	21	1	1	NUM
ajfa-13029	167	22	-	-	SYM
ajfa-13029	167	23	29	29	NUM
ajfa-13029	167	24	.	.	PUNCT
ajfa-13029	168	1	retrieved	retrieve	VERB
ajfa-13029	168	2	from	from	ADP
ajfa-13029	168	3	http://issuu.com/cmi-norway/docs/1040-political-corruption?e=1246952/5716419#search	http://issuu.com/cmi-norway/docs/1040-political-corruption?e=1246952/5716419#search	NUM
ajfa-13029	168	4	asian	asian	ADJ
ajfa-13029	168	5	journal	journal	NOUN
ajfa-13029	168	6	of	of	ADP
ajfa-13029	168	7	finance	finance	PROPN
ajfa-13029	168	8	&	&	CCONJ
ajfa-13029	168	9	accounting	accounting	PROPN
ajfa-13029	168	10	issn	issn	PROPN
ajfa-13029	168	11	1946	1946	NUM
ajfa-13029	168	12	-	-	PUNCT
ajfa-13029	168	13	052x	052x	NOUN
ajfa-13029	168	14	2018	2018	NUM
ajfa-13029	168	15	,	,	PUNCT
ajfa-13029	168	16	vol	vol	NOUN
ajfa-13029	168	17	.	.	PROPN
ajfa-13029	168	18	10	10	NUM
ajfa-13029	168	19	,	,	PUNCT
ajfa-13029	168	20	no	no	INTJ
ajfa-13029	168	21	.	.	NOUN
ajfa-13029	168	22	1	1	NUM
ajfa-13029	168	23	ajfa.macrothink.org	ajfa.macrothink.org	PROPN
ajfa-13029	168	24	235	235	NUM
ajfa-13029	168	25	anderson	anderson	PROPN
ajfa-13029	168	26	,	,	PUNCT
ajfa-13029	168	27	c.	c.	PROPN
ajfa-13029	168	28	j.	j.	PROPN
ajfa-13029	168	29	,	,	PUNCT
ajfa-13029	168	30	&	&	CCONJ
ajfa-13029	168	31	tverdova	tverdova	PROPN
ajfa-13029	168	32	,	,	PUNCT
ajfa-13029	169	1	y.	y.	PROPN
ajfa-13029	169	2	v.	v.	PROPN
ajfa-13029	169	3	(	(	PUNCT
ajfa-13029	169	4	2003	2003	NUM
ajfa-13029	169	5	)	)	PUNCT
ajfa-13029	169	6	.	.	PUNCT
ajfa-13029	170	1	corruption	corruption	NOUN
ajfa-13029	170	2	,	,	PUNCT
ajfa-13029	170	3	political	political	ADJ
ajfa-13029	170	4	allegiances	allegiance	NOUN
ajfa-13029	170	5	,	,	PUNCT
ajfa-13029	170	6	and	and	CCONJ
ajfa-13029	170	7	attitudes	attitude	NOUN
ajfa-13029	170	8	toward	toward	ADP
ajfa-13029	170	9	government	government	NOUN
ajfa-13029	170	10	in	in	ADP
ajfa-13029	170	11	contemporary	contemporary	ADJ
ajfa-13029	170	12	democracies	democracy	NOUN
ajfa-13029	170	13	.	.	PUNCT
ajfa-13029	171	1	american	american	ADJ
ajfa-13029	171	2	journal	journal	PROPN
ajfa-13029	171	3	of	of	ADP
ajfa-13029	171	4	political	political	ADJ
ajfa-13029	171	5	science	science	NOUN
ajfa-13029	171	6	,	,	PUNCT
ajfa-13029	171	7	47(1	47(1	NUM
ajfa-13029	171	8	)	)	PUNCT
ajfa-13029	171	9	,	,	PUNCT
ajfa-13029	171	10	91	91	NUM
ajfa-13029	171	11	-	-	SYM
ajfa-13029	171	12	109	109	NUM
ajfa-13029	171	13	.	.	PUNCT
ajfa-13029	172	1	https://doi.org/10.1111/1540-5907.00007	https://doi.org/10.1111/1540-5907.00007	PROPN
ajfa-13029	172	2	assakaf	assakaf	PROPN
ajfa-13029	172	3	,	,	PUNCT
ajfa-13029	172	4	e.	e.	PROPN
ajfa-13029	172	5	a.	a.	PROPN
ajfa-13029	172	6	,	,	PUNCT
ajfa-13029	172	7	shamsiah	shamsiah	PROPN
ajfa-13029	172	8	,	,	PUNCT
ajfa-13029	172	9	r.	r.	PROPN
ajfa-13029	172	10	,	,	PUNCT
ajfa-13029	172	11	&	&	CCONJ
ajfa-13029	172	12	othman	othman	PROPN
ajfa-13029	172	13	,	,	PUNCT
ajfa-13029	172	14	z.	z.	PROPN
ajfa-13029	172	15	(	(	PUNCT
ajfa-13029	172	16	2018	2018	NUM
ajfa-13029	172	17	)	)	PUNCT
ajfa-13029	172	18	.	.	PUNCT
ajfa-13029	173	1	corruption	corruption	NOUN
ajfa-13029	173	2	 	 	SPACE
ajfa-13029	173	3	:	:	PUNCT
ajfa-13029	173	4	the	the	DET
ajfa-13029	173	5	intertwined	intertwine	VERB
ajfa-13029	173	6	problem	problem	NOUN
ajfa-13029	173	7	of	of	ADP
ajfa-13029	173	8	cause	cause	NOUN
ajfa-13029	173	9	and	and	CCONJ
ajfa-13029	173	10	consequence	consequence	NOUN
ajfa-13029	173	11	.	.	PUNCT
ajfa-13029	174	1	asian	asian	ADJ
ajfa-13029	174	2	journal	journal	PROPN
ajfa-13029	174	3	of	of	ADP
ajfa-13029	174	4	multidisciplinary	multidisciplinary	ADJ
ajfa-13029	174	5	studies	study	NOUN
ajfa-13029	174	6	,	,	PUNCT
ajfa-13029	174	7	6(4	6(4	NOUN
ajfa-13029	174	8	)	)	PUNCT
ajfa-13029	174	9	,	,	PUNCT
ajfa-13029	174	10	74	74	NUM
ajfa-13029	174	11	-	-	SYM
ajfa-13029	174	12	82	82	NUM
ajfa-13029	174	13	.	.	PUNCT
ajfa-13029	175	1	assiotis	assiotis	PROPN
ajfa-13029	175	2	,	,	PUNCT
ajfa-13029	175	3	a.	a.	PROPN
ajfa-13029	175	4	,	,	PUNCT
ajfa-13029	175	5	&	&	CCONJ
ajfa-13029	175	6	sylwester	sylwester	PROPN
ajfa-13029	175	7	,	,	PUNCT
ajfa-13029	175	8	k.	k.	PROPN
ajfa-13029	175	9	(	(	PUNCT
ajfa-13029	175	10	2014	2014	NUM
ajfa-13029	175	11	)	)	PUNCT
ajfa-13029	175	12	.	.	PUNCT
ajfa-13029	176	1	do	do	AUX
ajfa-13029	176	2	the	the	DET
ajfa-13029	176	3	effects	effect	NOUN
ajfa-13029	176	4	of	of	ADP
ajfa-13029	176	5	corruption	corruption	NOUN
ajfa-13029	176	6	upon	upon	SCONJ
ajfa-13029	176	7	growth	growth	NOUN
ajfa-13029	176	8	differ	differ	VERB
ajfa-13029	176	9	between	between	ADP
ajfa-13029	176	10	democracies	democracy	NOUN
ajfa-13029	176	11	and	and	CCONJ
ajfa-13029	176	12	autocracies	autocracy	NOUN
ajfa-13029	176	13	?	?	PUNCT
ajfa-13029	177	1	review	review	NOUN
ajfa-13029	177	2	of	of	ADP
ajfa-13029	177	3	development	development	NOUN
ajfa-13029	177	4	economics	economic	NOUN
ajfa-13029	177	5	,	,	PUNCT
ajfa-13029	177	6	18(3	18(3	NUM
ajfa-13029	177	7	)	)	PUNCT
ajfa-13029	177	8	,	,	PUNCT
ajfa-13029	177	9	581	581	NUM
ajfa-13029	177	10	-	-	SYM
ajfa-13029	177	11	594	594	NUM
ajfa-13029	177	12	.	.	PUNCT
ajfa-13029	178	1	https://doi.org/10.1111/rode.12104	https://doi.org/10.1111/rode.12104	PROPN
ajfa-13029	178	2	ata	ata	PROPN
ajfa-13029	178	3	,	,	PUNCT
ajfa-13029	178	4	a.	a.	NOUN
ajfa-13029	178	5	y.	y.	PROPN
ajfa-13029	178	6	,	,	PUNCT
ajfa-13029	178	7	&	&	CCONJ
ajfa-13029	178	8	arvas	arvas	PROPN
ajfa-13029	178	9	,	,	PUNCT
ajfa-13029	178	10	m.	m.	NOUN
ajfa-13029	178	11	a.	a.	NOUN
ajfa-13029	178	12	(	(	PUNCT
ajfa-13029	178	13	2011	2011	NUM
ajfa-13029	178	14	)	)	PUNCT
ajfa-13029	178	15	.	.	PUNCT
ajfa-13029	179	1	determinants	determinant	NOUN
ajfa-13029	179	2	of	of	ADP
ajfa-13029	179	3	economic	economic	ADJ
ajfa-13029	179	4	corruption	corruption	NOUN
ajfa-13029	179	5	:	:	PUNCT
ajfa-13029	179	6	a	a	DET
ajfa-13029	179	7	cross	cross	ADJ
ajfa-13029	179	8	-	-	ADJ
ajfa-13029	179	9	country	country	ADJ
ajfa-13029	179	10	data	datum	NOUN
ajfa-13029	179	11	analysis	analysis	NOUN
ajfa-13029	179	12	.	.	PUNCT
ajfa-13029	180	1	international	international	ADJ
ajfa-13029	180	2	journal	journal	NOUN
ajfa-13029	180	3	of	of	ADP
ajfa-13029	180	4	business	business	NOUN
ajfa-13029	180	5	and	and	CCONJ
ajfa-13029	180	6	social	social	ADJ
ajfa-13029	180	7	science	science	NOUN
ajfa-13029	180	8	,	,	PUNCT
ajfa-13029	180	9	2(13	2(13	NUM
ajfa-13029	180	10	)	)	PUNCT
ajfa-13029	180	11	,	,	PUNCT
ajfa-13029	180	12	161	161	NUM
ajfa-13029	180	13	-	-	SYM
ajfa-13029	180	14	169	169	NUM
ajfa-13029	180	15	.	.	PUNCT
ajfa-13029	181	1	atuilik	atuilik	PROPN
ajfa-13029	181	2	,	,	PUNCT
ajfa-13029	181	3	w.	w.	PROPN
ajfa-13029	181	4	a.	a.	PROPN
ajfa-13029	181	5	(	(	PUNCT
ajfa-13029	181	6	2013	2013	NUM
ajfa-13029	181	7	)	)	PUNCT
ajfa-13029	181	8	.	.	PUNCT
ajfa-13029	182	1	the	the	DET
ajfa-13029	182	2	relationship	relationship	NOUN
ajfa-13029	182	3	between	between	ADP
ajfa-13029	182	4	the	the	DET
ajfa-13029	182	5	adoption	adoption	NOUN
ajfa-13029	182	6	of	of	ADP
ajfa-13029	182	7	international	international	ADJ
ajfa-13029	182	8	public	public	ADJ
ajfa-13029	182	9	sector	sector	NOUN
ajfa-13029	182	10	accounting	accounting	NOUN
ajfa-13029	182	11	standards	standard	NOUN
ajfa-13029	182	12	(	(	PUNCT
ajfa-13029	182	13	ipsas	ipsa	NOUN
ajfa-13029	182	14	)	)	PUNCT
ajfa-13029	182	15	by	by	ADP
ajfa-13029	182	16	governments	government	NOUN
ajfa-13029	182	17	and	and	CCONJ
ajfa-13029	182	18	perceived	perceive	VERB
ajfa-13029	182	19	levels	level	NOUN
ajfa-13029	182	20	of	of	ADP
ajfa-13029	182	21	corruption	corruption	NOUN
ajfa-13029	182	22	.	.	PUNCT
ajfa-13029	183	1	capella	capella	NOUN
ajfa-13029	183	2	university	university	PROPN
ajfa-13029	183	3	.	.	PUNCT
ajfa-13029	184	1	baber	baber	PROPN
ajfa-13029	184	2	,	,	PUNCT
ajfa-13029	184	3	w.	w.	PROPN
ajfa-13029	184	4	r.	r.	PROPN
ajfa-13029	184	5	(	(	PUNCT
ajfa-13029	184	6	1983	1983	NUM
ajfa-13029	184	7	)	)	PUNCT
ajfa-13029	184	8	.	.	PUNCT
ajfa-13029	185	1	toward	toward	ADP
ajfa-13029	185	2	understanding	understand	VERB
ajfa-13029	185	3	the	the	DET
ajfa-13029	185	4	role	role	NOUN
ajfa-13029	185	5	of	of	ADP
ajfa-13029	185	6	auditing	auditing	NOUN
ajfa-13029	185	7	in	in	ADP
ajfa-13029	185	8	the	the	DET
ajfa-13029	185	9	public	public	ADJ
ajfa-13029	185	10	sector	sector	NOUN
ajfa-13029	185	11	.	.	PUNCT
ajfa-13029	186	1	journal	journal	NOUN
ajfa-13029	186	2	of	of	ADP
ajfa-13029	186	3	accounting	accounting	NOUN
ajfa-13029	186	4	and	and	CCONJ
ajfa-13029	186	5	economics	economic	NOUN
ajfa-13029	186	6	,	,	PUNCT
ajfa-13029	186	7	5	5	NUM
ajfa-13029	186	8	,	,	PUNCT
ajfa-13029	186	9	213	213	NUM
ajfa-13029	186	10	-	-	SYM
ajfa-13029	186	11	227	227	NUM
ajfa-13029	186	12	.	.	PUNCT
ajfa-13029	187	1	https://doi.org/10.1016/0165-4101(83)90013-7	https://doi.org/10.1016/0165-4101(83)90013-7	PROPN
ajfa-13029	187	2	blume	blume	PROPN
ajfa-13029	187	3	,	,	PUNCT
ajfa-13029	187	4	l.	l.	PROPN
ajfa-13029	187	5	,	,	PUNCT
ajfa-13029	187	6	&	&	CCONJ
ajfa-13029	187	7	voigt	voigt	PROPN
ajfa-13029	187	8	,	,	PUNCT
ajfa-13029	187	9	s.	s.	PROPN
ajfa-13029	187	10	(	(	PUNCT
ajfa-13029	187	11	2011	2011	NUM
ajfa-13029	187	12	)	)	PUNCT
ajfa-13029	187	13	.	.	PUNCT
ajfa-13029	188	1	does	do	AUX
ajfa-13029	188	2	organizational	organizational	ADJ
ajfa-13029	188	3	design	design	NOUN
ajfa-13029	188	4	of	of	ADP
ajfa-13029	188	5	supreme	supreme	ADJ
ajfa-13029	188	6	audit	audit	NOUN
ajfa-13029	188	7	institutions	institution	NOUN
ajfa-13029	188	8	matter	matter	VERB
ajfa-13029	188	9	?	?	PUNCT
ajfa-13029	189	1	a	a	DET
ajfa-13029	189	2	cross	cross	ADJ
ajfa-13029	189	3	-	-	ADJ
ajfa-13029	189	4	country	country	ADJ
ajfa-13029	189	5	assessment	assessment	NOUN
ajfa-13029	189	6	.	.	PUNCT
ajfa-13029	190	1	european	european	ADJ
ajfa-13029	190	2	journal	journal	PROPN
ajfa-13029	190	3	of	of	ADP
ajfa-13029	190	4	political	political	ADJ
ajfa-13029	190	5	economy	economy	NOUN
ajfa-13029	190	6	,	,	PUNCT
ajfa-13029	190	7	27(2	27(2	NUM
ajfa-13029	190	8	)	)	PUNCT
ajfa-13029	190	9	,	,	PUNCT
ajfa-13029	190	10	215	215	NUM
ajfa-13029	190	11	-	-	SYM
ajfa-13029	190	12	229	229	NUM
ajfa-13029	190	13	.	.	PUNCT
ajfa-13029	191	1	https://doi.org/10.1016/j.ejpoleco.2010.07.001	https://doi.org/10.1016/j.ejpoleco.2010.07.001	NUM
ajfa-13029	191	2	borge	borge	NOUN
ajfa-13029	191	3	,	,	PUNCT
ajfa-13029	191	4	m.	m.	NOUN
ajfa-13029	191	5	(	(	PUNCT
ajfa-13029	191	6	1999	1999	NUM
ajfa-13029	191	7	)	)	PUNCT
ajfa-13029	191	8	.	.	PUNCT
ajfa-13029	192	1	the	the	DET
ajfa-13029	192	2	role	role	NOUN
ajfa-13029	192	3	of	of	ADP
ajfa-13029	192	4	supreme	supreme	ADJ
ajfa-13029	192	5	audit	audit	NOUN
ajfa-13029	192	6	institutions	institution	NOUN
ajfa-13029	192	7	(	(	PUNCT
ajfa-13029	192	8	sais	sais	PROPN
ajfa-13029	192	9	)	)	PUNCT
ajfa-13029	192	10	in	in	ADP
ajfa-13029	192	11	combating	combat	VERB
ajfa-13029	192	12	corruption	corruption	NOUN
ajfa-13029	192	13	.	.	PUNCT
ajfa-13029	193	1	in	in	ADP
ajfa-13029	193	2	public	public	ADJ
ajfa-13029	193	3	sector	sector	NOUN
ajfa-13029	193	4	financial	financial	ADJ
ajfa-13029	193	5	transparency	transparency	NOUN
ajfa-13029	193	6	and	and	CCONJ
ajfa-13029	193	7	accountability	accountability	NOUN
ajfa-13029	193	8	:	:	PUNCT
ajfa-13029	193	9	the	the	DET
ajfa-13029	193	10	emerging	emerge	VERB
ajfa-13029	193	11	global	global	ADJ
ajfa-13029	193	12	architecture	architecture	NOUN
ajfa-13029	193	13	and	and	CCONJ
ajfa-13029	193	14	case	case	NOUN
ajfa-13029	193	15	studies	study	NOUN
ajfa-13029	193	16	.	.	PUNCT
ajfa-13029	194	1	(	(	PUNCT
ajfa-13029	194	2	pp	pp	ADJ
ajfa-13029	194	3	.	.	PUNCT
ajfa-13029	195	1	10	10	NUM
ajfa-13029	195	2	-	-	SYM
ajfa-13029	195	3	15	15	NUM
ajfa-13029	195	4	)	)	PUNCT
ajfa-13029	195	5	.	.	PUNCT
ajfa-13029	196	1	durban	durban	PROPN
ajfa-13029	196	2	,	,	PUNCT
ajfa-13029	196	3	south	south	PROPN
ajfa-13029	196	4	africa	africa	PROPN
ajfa-13029	196	5	:	:	PUNCT
ajfa-13029	196	6	transparency	transparency	NOUN
ajfa-13029	196	7	international	international	NOUN
ajfa-13029	196	8	.	.	PUNCT
ajfa-13029	197	1	borlea	borlea	PROPN
ajfa-13029	197	2	,	,	PUNCT
ajfa-13029	197	3	s.	s.	PROPN
ajfa-13029	197	4	n.	n.	PROPN
ajfa-13029	197	5	,	,	PUNCT
ajfa-13029	197	6	achim	achim	PROPN
ajfa-13029	197	7	,	,	PUNCT
ajfa-13029	197	8	m.	m.	NOUN
ajfa-13029	197	9	v.	v.	PROPN
ajfa-13029	197	10	,	,	PUNCT
ajfa-13029	197	11	&	&	CCONJ
ajfa-13029	197	12	miron	miron	PROPN
ajfa-13029	197	13	,	,	PUNCT
ajfa-13029	197	14	m.	m.	NOUN
ajfa-13029	197	15	g.	g.	PROPN
ajfa-13029	197	16	a.	a.	PROPN
ajfa-13029	197	17	(	(	PUNCT
ajfa-13029	197	18	2017	2017	NUM
ajfa-13029	197	19	)	)	PUNCT
ajfa-13029	197	20	.	.	PUNCT
ajfa-13029	198	1	corruption	corruption	NOUN
ajfa-13029	198	2	,	,	PUNCT
ajfa-13029	198	3	shadow	shadow	NOUN
ajfa-13029	198	4	economy	economy	NOUN
ajfa-13029	198	5	and	and	CCONJ
ajfa-13029	198	6	economic	economic	ADJ
ajfa-13029	198	7	growth	growth	NOUN
ajfa-13029	198	8	:	:	PUNCT
ajfa-13029	198	9	an	an	DET
ajfa-13029	198	10	empirical	empirical	ADJ
ajfa-13029	198	11	survey	survey	NOUN
ajfa-13029	198	12	across	across	ADP
ajfa-13029	198	13	the	the	DET
ajfa-13029	198	14	european	european	PROPN
ajfa-13029	198	15	union	union	PROPN
ajfa-13029	198	16	countries	country	NOUN
ajfa-13029	198	17	.	.	PUNCT
ajfa-13029	199	1	studia	studia	PROPN
ajfa-13029	199	2	universitatis	universitatis	PROPN
ajfa-13029	199	3	“	"	PUNCT
ajfa-13029	199	4	vasile	vasile	NOUN
ajfa-13029	199	5	goldis	goldis	PROPN
ajfa-13029	199	6	”	"	PUNCT
ajfa-13029	199	7	arad.seria	arad.seria	PROPN
ajfa-13029	199	8	stiinte	stiinte	PROPN
ajfa-13029	199	9	economice	economice	PROPN
ajfa-13029	199	10	,	,	PUNCT
ajfa-13029	199	11	27(2	27(2	NUM
ajfa-13029	199	12	)	)	PUNCT
ajfa-13029	199	13	,	,	PUNCT
ajfa-13029	199	14	19	19	NUM
ajfa-13029	199	15	-	-	SYM
ajfa-13029	199	16	32	32	NUM
ajfa-13029	199	17	.	.	PUNCT
ajfa-13029	200	1	https://doi.org/10.1515/sues-2017-0006	https://doi.org/10.1515/sues-2017-0006	ADJ
ajfa-13029	200	2	bowler	bowler	NOUN
ajfa-13029	200	3	,	,	PUNCT
ajfa-13029	200	4	s.	s.	PROPN
ajfa-13029	200	5	,	,	PUNCT
ajfa-13029	200	6	&	&	CCONJ
ajfa-13029	200	7	karp	karp	PROPN
ajfa-13029	200	8	,	,	PUNCT
ajfa-13029	200	9	j.	j.	PROPN
ajfa-13029	200	10	a.	a.	PROPN
ajfa-13029	200	11	(	(	PUNCT
ajfa-13029	200	12	2004	2004	NUM
ajfa-13029	200	13	)	)	PUNCT
ajfa-13029	200	14	.	.	PUNCT
ajfa-13029	201	1	politicians	politician	NOUN
ajfa-13029	201	2	,	,	PUNCT
ajfa-13029	201	3	scandals	scandal	NOUN
ajfa-13029	201	4	,	,	PUNCT
ajfa-13029	201	5	and	and	CCONJ
ajfa-13029	201	6	trust	trust	NOUN
ajfa-13029	201	7	in	in	ADP
ajfa-13029	201	8	government	government	NOUN
ajfa-13029	201	9	.	.	PUNCT
ajfa-13029	202	1	political	political	ADJ
ajfa-13029	202	2	behavior	behavior	NOUN
ajfa-13029	202	3	,	,	PUNCT
ajfa-13029	202	4	26(3	26(3	NUM
ajfa-13029	202	5	)	)	PUNCT
ajfa-13029	202	6	,	,	PUNCT
ajfa-13029	202	7	271	271	NUM
ajfa-13029	202	8	-	-	SYM
ajfa-13029	202	9	287	287	NUM
ajfa-13029	202	10	.	.	PUNCT
ajfa-13029	203	1	https://doi.org/10.1023/b:pobe.0000043456.87303.3a	https://doi.org/10.1023/b:pobe.0000043456.87303.3a	PROPN
ajfa-13029	203	2	chang	chang	PROPN
ajfa-13029	203	3	,	,	PUNCT
ajfa-13029	203	4	e.	e.	PROPN
ajfa-13029	203	5	,	,	PUNCT
ajfa-13029	203	6	&	&	CCONJ
ajfa-13029	203	7	chu	chu	PROPN
ajfa-13029	203	8	,	,	PUNCT
ajfa-13029	203	9	y.	y.	PROPN
ajfa-13029	203	10	(	(	PUNCT
ajfa-13029	203	11	2006	2006	NUM
ajfa-13029	203	12	)	)	PUNCT
ajfa-13029	203	13	.	.	PUNCT
ajfa-13029	204	1	corruption	corruption	NOUN
ajfa-13029	204	2	and	and	CCONJ
ajfa-13029	204	3	trust	trust	NOUN
ajfa-13029	204	4	:	:	PUNCT
ajfa-13029	204	5	exceptionalism	exceptionalism	NOUN
ajfa-13029	204	6	in	in	ADP
ajfa-13029	204	7	asian	asian	ADJ
ajfa-13029	204	8	democracies	democracy	NOUN
ajfa-13029	204	9	?	?	PUNCT
ajfa-13029	205	1	journal	journal	NOUN
ajfa-13029	205	2	of	of	ADP
ajfa-13029	205	3	politics	politic	NOUN
ajfa-13029	205	4	,	,	PUNCT
ajfa-13029	205	5	68(2	68(2	NOUN
ajfa-13029	205	6	)	)	PUNCT
ajfa-13029	205	7	,	,	PUNCT
ajfa-13029	205	8	259	259	NUM
ajfa-13029	205	9	-	-	SYM
ajfa-13029	205	10	271	271	NUM
ajfa-13029	205	11	.	.	PUNCT
ajfa-13029	206	1	https://doi.org/10.1111/j.1468-2508.2006.00404.x	https://doi.org/10.1111/j.1468-2508.2006.00404.x	PROPN
ajfa-13029	206	2	dana	dana	PROPN
ajfa-13029	206	3	,	,	PUNCT
ajfa-13029	206	4	g.	g.	PROPN
ajfa-13029	206	5	(	(	PUNCT
ajfa-13029	206	6	2011	2011	NUM
ajfa-13029	206	7	)	)	PUNCT
ajfa-13029	206	8	.	.	PUNCT
ajfa-13029	207	1	audit	audit	NOUN
ajfa-13029	207	2	expectation	expectation	NOUN
ajfa-13029	207	3	gap	gap	NOUN
ajfa-13029	207	4	in	in	ADP
ajfa-13029	207	5	the	the	DET
ajfa-13029	207	6	public	public	ADJ
ajfa-13029	207	7	sector	sector	NOUN
ajfa-13029	207	8	in	in	ADP
ajfa-13029	207	9	romania	romania	PROPN
ajfa-13029	207	10	.	.	PUNCT
ajfa-13029	208	1	european	european	ADJ
ajfa-13029	208	2	integration	integration	NOUN
ajfa-13029	208	3	-	-	PUNCT
ajfa-13029	208	4	new	new	ADJ
ajfa-13029	208	5	challenges	challenge	NOUN
ajfa-13029	208	6	,	,	PUNCT
ajfa-13029	208	7	20(2	20(2	NUM
ajfa-13029	208	8	)	)	PUNCT
ajfa-13029	208	9	,	,	PUNCT
ajfa-13029	208	10	510	510	NUM
ajfa-13029	208	11	-	-	SYM
ajfa-13029	208	12	517	517	NUM
ajfa-13029	208	13	.	.	PUNCT
ajfa-13029	209	1	dipietro	dipietro	PROPN
ajfa-13029	209	2	,	,	PUNCT
ajfa-13029	209	3	w.	w.	PROPN
ajfa-13029	209	4	r.	r.	PROPN
ajfa-13029	209	5	(	(	PUNCT
ajfa-13029	209	6	2011	2011	NUM
ajfa-13029	209	7	)	)	PUNCT
ajfa-13029	209	8	.	.	PUNCT
ajfa-13029	210	1	the	the	DET
ajfa-13029	210	2	corruption	corruption	NOUN
ajfa-13029	210	3	and	and	CCONJ
ajfa-13029	210	4	the	the	DET
ajfa-13029	210	5	quality	quality	NOUN
ajfa-13029	210	6	of	of	ADP
ajfa-13029	210	7	auditing	auditing	NOUN
ajfa-13029	210	8	standards	standard	NOUN
ajfa-13029	210	9	.	.	PUNCT
ajfa-13029	211	1	asian	asian	ADJ
ajfa-13029	211	2	economic	economic	ADJ
ajfa-13029	211	3	and	and	CCONJ
ajfa-13029	211	4	financial	financial	ADJ
ajfa-13029	211	5	review	review	NOUN
ajfa-13029	211	6	,	,	PUNCT
ajfa-13029	211	7	1(3	1(3	NUM
ajfa-13029	211	8	)	)	PUNCT
ajfa-13029	211	9	,	,	PUNCT
ajfa-13029	211	10	120	120	NUM
ajfa-13029	211	11	-	-	SYM
ajfa-13029	211	12	123	123	NUM
ajfa-13029	211	13	.	.	PUNCT
ajfa-13029	212	1	dragija	dragija	ADJ
ajfa-13029	212	2	,	,	PUNCT
ajfa-13029	212	3	m.	m.	NOUN
ajfa-13029	212	4	,	,	PUNCT
ajfa-13029	212	5	vašiček	vašiček	PROPN
ajfa-13029	212	6	,	,	PUNCT
ajfa-13029	212	7	v.	v.	ADV
ajfa-13029	212	8	,	,	PUNCT
ajfa-13029	212	9	&	&	CCONJ
ajfa-13029	212	10	hladika	hladika	PROPN
ajfa-13029	212	11	,	,	PUNCT
ajfa-13029	212	12	m.	m.	NOUN
ajfa-13029	212	13	(	(	PUNCT
ajfa-13029	212	14	2011	2011	NUM
ajfa-13029	212	15	)	)	PUNCT
ajfa-13029	212	16	.	.	PUNCT
ajfa-13029	213	1	internal	internal	ADJ
ajfa-13029	213	2	audit	audit	NOUN
ajfa-13029	213	3	and	and	CCONJ
ajfa-13029	213	4	control	control	NOUN
ajfa-13029	213	5	trends	trend	NOUN
ajfa-13029	213	6	in	in	ADP
ajfa-13029	213	7	the	the	DET
ajfa-13029	213	8	public	public	ADJ
ajfa-13029	213	9	sector	sector	NOUN
ajfa-13029	213	10	of	of	ADP
ajfa-13029	213	11	transition	transition	NOUN
ajfa-13029	213	12	countires	countire	NOUN
ajfa-13029	213	13	.	.	PUNCT
ajfa-13029	214	1	in	in	ADP
ajfa-13029	214	2	the	the	DET
ajfa-13029	214	3	5th	5th	ADJ
ajfa-13029	214	4	international	international	ADJ
ajfa-13029	214	5	scientific	scientific	ADJ
ajfa-13029	214	6	conference	conference	NOUN
ajfa-13029	214	7	(	(	PUNCT
ajfa-13029	214	8	pp	pp	ADJ
ajfa-13029	214	9	.	.	PUNCT
ajfa-13029	215	1	62	62	NUM
ajfa-13029	215	2	-	-	SYM
ajfa-13029	215	3	81	81	NUM
ajfa-13029	215	4	)	)	PUNCT
ajfa-13029	215	5	.	.	PUNCT
ajfa-13029	216	1	asian	asian	ADJ
ajfa-13029	216	2	journal	journal	PROPN
ajfa-13029	216	3	of	of	ADP
ajfa-13029	216	4	finance	finance	PROPN
ajfa-13029	216	5	&	&	CCONJ
ajfa-13029	216	6	accounting	accounting	PROPN
ajfa-13029	216	7	issn	issn	PROPN
ajfa-13029	216	8	1946	1946	NUM
ajfa-13029	216	9	-	-	PUNCT
ajfa-13029	216	10	052x	052x	NOUN
ajfa-13029	216	11	2018	2018	NUM
ajfa-13029	216	12	,	,	PUNCT
ajfa-13029	216	13	vol	vol	NOUN
ajfa-13029	216	14	.	.	PROPN
ajfa-13029	216	15	10	10	NUM
ajfa-13029	216	16	,	,	PUNCT
ajfa-13029	216	17	no	no	INTJ
ajfa-13029	216	18	.	.	NOUN
ajfa-13029	216	19	1	1	NUM
ajfa-13029	216	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13029	216	21	236	236	NUM
ajfa-13029	216	22	dwiputrianti	dwiputrianti	NOUN
ajfa-13029	216	23	,	,	PUNCT
ajfa-13029	216	24	s.	s.	PROPN
ajfa-13029	216	25	(	(	PUNCT
ajfa-13029	216	26	2011	2011	NUM
ajfa-13029	216	27	)	)	PUNCT
ajfa-13029	216	28	.	.	PUNCT
ajfa-13029	217	1	scope	scope	NOUN
ajfa-13029	217	2	of	of	ADP
ajfa-13029	217	3	auditing	auditing	NOUN
ajfa-13029	217	4	on	on	ADP
ajfa-13029	217	5	the	the	DET
ajfa-13029	217	6	quality	quality	NOUN
ajfa-13029	217	7	of	of	ADP
ajfa-13029	217	8	content	content	NOUN
ajfa-13029	217	9	in	in	ADP
ajfa-13029	217	10	the	the	DET
ajfa-13029	217	11	indonesian	indonesian	ADJ
ajfa-13029	217	12	external	external	ADJ
ajfa-13029	217	13	public	public	ADJ
ajfa-13029	217	14	sector	sector	NOUN
ajfa-13029	217	15	auditing	auditing	NOUN
ajfa-13029	217	16	reports	report	NOUN
ajfa-13029	217	17	.	.	PUNCT
ajfa-13029	218	1	international	international	ADJ
ajfa-13029	218	2	review	review	NOUN
ajfa-13029	218	3	of	of	ADP
ajfa-13029	218	4	public	public	ADJ
ajfa-13029	218	5	administration	administration	NOUN
ajfa-13029	218	6	,	,	PUNCT
ajfa-13029	218	7	16(3	16(3	PROPN
ajfa-13029	218	8	)	)	PUNCT
ajfa-13029	218	9	,	,	PUNCT
ajfa-13029	218	10	133	133	NUM
ajfa-13029	218	11	-	-	SYM
ajfa-13029	218	12	149	149	NUM
ajfa-13029	218	13	.	.	PUNCT
ajfa-13029	219	1	https://doi.org/10.1080/12294659.2011.10805211	https://doi.org/10.1080/12294659.2011.10805211	NOUN
ajfa-13029	219	2	dye	dye	PROPN
ajfa-13029	219	3	,	,	PUNCT
ajfa-13029	219	4	k.	k.	PROPN
ajfa-13029	219	5	m.	m.	PROPN
ajfa-13029	219	6	(	(	PUNCT
ajfa-13029	219	7	2007	2007	NUM
ajfa-13029	219	8	)	)	PUNCT
ajfa-13029	219	9	.	.	PUNCT
ajfa-13029	220	1	corruption	corruption	NOUN
ajfa-13029	220	2	and	and	CCONJ
ajfa-13029	220	3	fraud	fraud	NOUN
ajfa-13029	220	4	detection	detection	NOUN
ajfa-13029	220	5	by	by	ADP
ajfa-13029	220	6	supreme	supreme	ADJ
ajfa-13029	220	7	audit	audit	NOUN
ajfa-13029	220	8	institutions	institution	NOUN
ajfa-13029	220	9	.	.	PUNCT
ajfa-13029	221	1	in	in	ADP
ajfa-13029	221	2	a.	a.	NOUN
ajfa-13029	221	3	shah	shah	PROPN
ajfa-13029	221	4	(	(	PUNCT
ajfa-13029	221	5	ed	ed	NOUN
ajfa-13029	221	6	.	.	PUNCT
ajfa-13029	221	7	)	)	PUNCT
ajfa-13029	221	8	,	,	PUNCT
ajfa-13029	221	9	performance	performance	NOUN
ajfa-13029	221	10	accountability	accountability	NOUN
ajfa-13029	221	11	and	and	CCONJ
ajfa-13029	221	12	combating	combat	VERB
ajfa-13029	221	13	corruption	corruption	NOUN
ajfa-13029	221	14	(	(	PUNCT
ajfa-13029	221	15	pp	pp	ADJ
ajfa-13029	221	16	.	.	PUNCT
ajfa-13029	221	17	303	303	NUM
ajfa-13029	221	18	-	-	SYM
ajfa-13029	221	19	322	322	NUM
ajfa-13029	221	20	)	)	PUNCT
ajfa-13029	221	21	.	.	PUNCT
ajfa-13029	222	1	washington	washington	PROPN
ajfa-13029	222	2	,	,	PUNCT
ajfa-13029	222	3	dc	dc	PROPN
ajfa-13029	222	4	:	:	PUNCT
ajfa-13029	222	5	world	world	PROPN
ajfa-13029	222	6	bank	bank	PROPN
ajfa-13029	222	7	.	.	PUNCT
ajfa-13029	223	1	dye	dye	PROPN
ajfa-13029	223	2	,	,	PUNCT
ajfa-13029	223	3	k.	k.	PROPN
ajfa-13029	223	4	m.	m.	PROPN
ajfa-13029	223	5	,	,	PUNCT
ajfa-13029	223	6	&	&	CCONJ
ajfa-13029	223	7	stapenhurst	stapenhurst	PROPN
ajfa-13029	223	8	,	,	PUNCT
ajfa-13029	223	9	r.	r.	PROPN
ajfa-13029	223	10	(	(	PUNCT
ajfa-13029	223	11	1998	1998	NUM
ajfa-13029	223	12	)	)	PUNCT
ajfa-13029	223	13	.	.	PUNCT
ajfa-13029	224	1	pillars	pillar	NOUN
ajfa-13029	224	2	of	of	ADP
ajfa-13029	224	3	integrity	integrity	NOUN
ajfa-13029	224	4	:	:	PUNCT
ajfa-13029	224	5	the	the	DET
ajfa-13029	224	6	importance	importance	NOUN
ajfa-13029	224	7	of	of	ADP
ajfa-13029	224	8	supreme	supreme	ADJ
ajfa-13029	224	9	audit	audit	NOUN
ajfa-13029	224	10	institutions	institution	NOUN
ajfa-13029	224	11	in	in	ADP
ajfa-13029	224	12	curbing	curb	VERB
ajfa-13029	224	13	corruption	corruption	NOUN
ajfa-13029	224	14	.	.	PUNCT
ajfa-13029	225	1	world	world	PROPN
ajfa-13029	225	2	bank	bank	PROPN
ajfa-13029	225	3	institute	institute	PROPN
ajfa-13029	225	4	,	,	PUNCT
ajfa-13029	225	5	1	1	PROPN
ajfa-13029	225	6	-	-	SYM
ajfa-13029	225	7	25	25	NUM
ajfa-13029	225	8	.	.	PUNCT
ajfa-13029	226	1	enste	enste	PROPN
ajfa-13029	226	2	,	,	PUNCT
ajfa-13029	226	3	d.	d.	PROPN
ajfa-13029	226	4	,	,	PUNCT
ajfa-13029	226	5	&	&	CCONJ
ajfa-13029	226	6	heldman	heldman	PROPN
ajfa-13029	226	7	,	,	PUNCT
ajfa-13029	226	8	c.	c.	PROPN
ajfa-13029	226	9	(	(	PUNCT
ajfa-13029	226	10	2017	2017	NUM
ajfa-13029	226	11	)	)	PUNCT
ajfa-13029	226	12	.	.	PUNCT
ajfa-13029	227	1	causes	cause	NOUN
ajfa-13029	227	2	and	and	CCONJ
ajfa-13029	227	3	consequences	consequence	NOUN
ajfa-13029	227	4	of	of	ADP
ajfa-13029	227	5	corruption	corruption	NOUN
ajfa-13029	227	6	an	an	DET
ajfa-13029	227	7	overview	overview	NOUN
ajfa-13029	227	8	of	of	ADP
ajfa-13029	227	9	empirical	empirical	ADJ
ajfa-13029	227	10	results	result	NOUN
ajfa-13029	227	11	.	.	PUNCT
ajfa-13029	228	1	everett	everett	PROPN
ajfa-13029	228	2	,	,	PUNCT
ajfa-13029	228	3	j.	j.	PROPN
ajfa-13029	228	4	s.	s.	PROPN
ajfa-13029	228	5	(	(	PUNCT
ajfa-13029	228	6	2001	2001	NUM
ajfa-13029	228	7	)	)	PUNCT
ajfa-13029	228	8	.	.	PUNCT
ajfa-13029	229	1	accounting	accounting	NOUN
ajfa-13029	229	2	,	,	PUNCT
ajfa-13029	229	3	auditing	auditing	NOUN
ajfa-13029	229	4	and	and	CCONJ
ajfa-13029	229	5	accountability	accountability	NOUN
ajfa-13029	229	6	in	in	ADP
ajfa-13029	229	7	canada	canada	PROPN
ajfa-13029	229	8	’s	’s	PART
ajfa-13029	229	9	national	national	ADJ
ajfa-13029	229	10	parks	park	NOUN
ajfa-13029	229	11	.	.	PUNCT
ajfa-13029	230	1	university	university	NOUN
ajfa-13029	230	2	of	of	ADP
ajfa-13029	230	3	calgary	calgary	PROPN
ajfa-13029	230	4	.	.	PUNCT
ajfa-13029	231	1	everett	everett	PROPN
ajfa-13029	231	2	,	,	PUNCT
ajfa-13029	231	3	j.	j.	PROPN
ajfa-13029	231	4	s.	s.	PROPN
ajfa-13029	231	5	,	,	PUNCT
ajfa-13029	231	6	neu	neu	PROPN
ajfa-13029	231	7	,	,	PUNCT
ajfa-13029	231	8	d.	d.	PROPN
ajfa-13029	231	9	,	,	PUNCT
ajfa-13029	231	10	&	&	CCONJ
ajfa-13029	231	11	rahaman	rahaman	PROPN
ajfa-13029	231	12	,	,	PUNCT
ajfa-13029	231	13	a.	a.	PROPN
ajfa-13029	231	14	s.	s.	PROPN
ajfa-13029	231	15	(	(	PUNCT
ajfa-13029	231	16	2007	2007	NUM
ajfa-13029	231	17	)	)	PUNCT
ajfa-13029	231	18	.	.	PUNCT
ajfa-13029	232	1	accounting	accounting	NOUN
ajfa-13029	232	2	and	and	CCONJ
ajfa-13029	232	3	the	the	DET
ajfa-13029	232	4	global	global	ADJ
ajfa-13029	232	5	fight	fight	NOUN
ajfa-13029	232	6	against	against	ADP
ajfa-13029	232	7	corruption	corruption	NOUN
ajfa-13029	232	8	.	.	PUNCT
ajfa-13029	233	1	accounting	accounting	NOUN
ajfa-13029	233	2	,	,	PUNCT
ajfa-13029	233	3	organizations	organization	NOUN
ajfa-13029	233	4	and	and	CCONJ
ajfa-13029	233	5	society	society	NOUN
ajfa-13029	233	6	,	,	PUNCT
ajfa-13029	233	7	32(6	32(6	NUM
ajfa-13029	233	8	)	)	PUNCT
ajfa-13029	233	9	,	,	PUNCT
ajfa-13029	233	10	513	513	NUM
ajfa-13029	233	11	-	-	SYM
ajfa-13029	233	12	542	542	NUM
ajfa-13029	233	13	.	.	PUNCT
ajfa-13029	234	1	https://doi.org/10.1016/j.aos.2006.07.002	https://doi.org/10.1016/j.aos.2006.07.002	NOUN
ajfa-13029	234	2	fan	fan	PROPN
ajfa-13029	234	3	,	,	PUNCT
ajfa-13029	234	4	h.	h.	PROPN
ajfa-13029	234	5	(	(	PUNCT
ajfa-13029	234	6	2012	2012	NUM
ajfa-13029	234	7	)	)	PUNCT
ajfa-13029	234	8	.	.	PUNCT
ajfa-13029	235	1	government	government	NOUN
ajfa-13029	235	2	performance	performance	NOUN
ajfa-13029	235	3	auditing	auditing	NOUN
ajfa-13029	235	4	demand	demand	NOUN
ajfa-13029	235	5	research	research	NOUN
ajfa-13029	235	6	based	base	VERB
ajfa-13029	235	7	on	on	ADP
ajfa-13029	235	8	the	the	DET
ajfa-13029	235	9	neo	neo	ADJ
ajfa-13029	235	10	-	-	ADJ
ajfa-13029	235	11	institutional	institutional	ADJ
ajfa-13029	235	12	economics	economic	NOUN
ajfa-13029	235	13	.	.	PUNCT
ajfa-13029	236	1	china	china	PROPN
ajfa-13029	236	2	finance	finance	PROPN
ajfa-13029	236	3	review	review	PROPN
ajfa-13029	236	4	international	international	ADJ
ajfa-13029	236	5	,	,	PUNCT
ajfa-13029	236	6	2(2	2(2	NUM
ajfa-13029	236	7	)	)	PUNCT
ajfa-13029	236	8	,	,	PUNCT
ajfa-13029	236	9	100	100	NUM
ajfa-13029	236	10	-	-	SYM
ajfa-13029	236	11	120	120	NUM
ajfa-13029	236	12	.	.	PUNCT
ajfa-13029	236	13	https://doi.org/10.1108/20441391211215806	https://doi.org/10.1108/20441391211215806	PROPN
ajfa-13029	236	14	ferraz	ferraz	PROPN
ajfa-13029	236	15	,	,	PUNCT
ajfa-13029	236	16	c.	c.	PROPN
ajfa-13029	236	17	,	,	PUNCT
ajfa-13029	236	18	&	&	CCONJ
ajfa-13029	236	19	finan	finan	PROPN
ajfa-13029	236	20	,	,	PUNCT
ajfa-13029	236	21	f.	f.	PROPN
ajfa-13029	236	22	(	(	PUNCT
ajfa-13029	236	23	2008	2008	NUM
ajfa-13029	236	24	)	)	PUNCT
ajfa-13029	236	25	.	.	PUNCT
ajfa-13029	237	1	exposing	expose	VERB
ajfa-13029	237	2	corrupt	corrupt	ADJ
ajfa-13029	237	3	politicians	politician	NOUN
ajfa-13029	237	4	:	:	PUNCT
ajfa-13029	237	5	the	the	DET
ajfa-13029	237	6	effects	effect	NOUN
ajfa-13029	237	7	of	of	ADP
ajfa-13029	237	8	brazil	brazil	PROPN
ajfa-13029	237	9	’s	’s	PART
ajfa-13029	237	10	publicly	publicly	ADV
ajfa-13029	237	11	released	release	VERB
ajfa-13029	237	12	audits	audits	NOUN
ajfa-13029	237	13	on	on	ADP
ajfa-13029	237	14	electoral	electoral	ADJ
ajfa-13029	237	15	outcomes	outcome	NOUN
ajfa-13029	237	16	.	.	PUNCT
ajfa-13029	238	1	the	the	DET
ajfa-13029	238	2	quarterly	quarterly	ADJ
ajfa-13029	238	3	journal	journal	NOUN
ajfa-13029	238	4	of	of	ADP
ajfa-13029	238	5	economics	economic	NOUN
ajfa-13029	238	6	,	,	PUNCT
ajfa-13029	238	7	123(2	123(2	NUM
ajfa-13029	238	8	)	)	PUNCT
ajfa-13029	238	9	,	,	PUNCT
ajfa-13029	238	10	703	703	NUM
ajfa-13029	238	11	-	-	SYM
ajfa-13029	238	12	745	745	NUM
ajfa-13029	238	13	.	.	PUNCT
ajfa-13029	239	1	https://doi.org/10.1162/qjec.2008.123.2.703	https://doi.org/10.1162/qjec.2008.123.2.703	PROPN
ajfa-13029	239	2	ferraz	ferraz	PROPN
ajfa-13029	239	3	,	,	PUNCT
ajfa-13029	239	4	c.	c.	PROPN
ajfa-13029	239	5	,	,	PUNCT
ajfa-13029	239	6	&	&	CCONJ
ajfa-13029	239	7	finan	finan	PROPN
ajfa-13029	239	8	,	,	PUNCT
ajfa-13029	239	9	f.	f.	PROPN
ajfa-13029	239	10	(	(	PUNCT
ajfa-13029	239	11	2011	2011	NUM
ajfa-13029	239	12	)	)	PUNCT
ajfa-13029	239	13	.	.	PUNCT
ajfa-13029	240	1	electoral	electoral	ADJ
ajfa-13029	240	2	accountability	accountability	NOUN
ajfa-13029	240	3	and	and	CCONJ
ajfa-13029	240	4	corruption	corruption	NOUN
ajfa-13029	240	5	in	in	ADP
ajfa-13029	240	6	local	local	ADJ
ajfa-13029	240	7	governments	government	NOUN
ajfa-13029	240	8	:	:	PUNCT
ajfa-13029	240	9	evidence	evidence	NOUN
ajfa-13029	240	10	from	from	ADP
ajfa-13029	240	11	audit	audit	NOUN
ajfa-13029	240	12	reports	report	NOUN
ajfa-13029	240	13	.	.	PUNCT
ajfa-13029	241	1	american	american	PROPN
ajfa-13029	241	2	economic	economic	PROPN
ajfa-13029	241	3	review	review	PROPN
ajfa-13029	241	4	,	,	PUNCT
ajfa-13029	241	5	101	101	NUM
ajfa-13029	241	6	,	,	PUNCT
ajfa-13029	241	7	1274	1274	NUM
ajfa-13029	241	8	-	-	SYM
ajfa-13029	241	9	1311	1311	NUM
ajfa-13029	241	10	.	.	PUNCT
ajfa-13029	242	1	https://doi.org/10.1257/aer.101.4.1274	https://doi.org/10.1257/aer.101.4.1274	NOUN
ajfa-13029	242	2	flint	flint	NOUN
ajfa-13029	242	3	,	,	PUNCT
ajfa-13029	242	4	a.	a.	PROPN
ajfa-13029	242	5	j.	j.	PROPN
ajfa-13029	242	6	(	(	PUNCT
ajfa-13029	242	7	2005	2005	NUM
ajfa-13029	242	8	)	)	PUNCT
ajfa-13029	242	9	.	.	PUNCT
ajfa-13029	243	1	solutions	solution	NOUN
ajfa-13029	243	2	to	to	ADP
ajfa-13029	243	3	corruption	corruption	NOUN
ajfa-13029	243	4	in	in	ADP
ajfa-13029	243	5	the	the	DET
ajfa-13029	243	6	auditing	auditing	NOUN
ajfa-13029	243	7	profession	profession	NOUN
ajfa-13029	243	8	.	.	PUNCT
ajfa-13029	244	1	review	review	NOUN
ajfa-13029	244	2	of	of	ADP
ajfa-13029	244	3	.	.	PUNCT
ajfa-13029	245	1	human	human	ADJ
ajfa-13029	245	2	factor	factor	NOUN
ajfa-13029	245	3	studies	study	NOUN
ajfa-13029	245	4	:	:	PUNCT
ajfa-13029	245	5	special	special	ADJ
ajfa-13029	245	6	edition	edition	NOUN
ajfa-13029	245	7	,	,	PUNCT
ajfa-13029	245	8	11(1	11(1	NUM
ajfa-13029	245	9	)	)	PUNCT
ajfa-13029	245	10	,	,	PUNCT
ajfa-13029	245	11	113	113	NUM
ajfa-13029	245	12	-	-	SYM
ajfa-13029	245	13	129	129	NUM
ajfa-13029	245	14	.	.	PUNCT
ajfa-13029	246	1	friedman	friedman	PROPN
ajfa-13029	246	2	,	,	PUNCT
ajfa-13029	246	3	e.	e.	PROPN
ajfa-13029	246	4	,	,	PUNCT
ajfa-13029	246	5	johnson	johnson	PROPN
ajfa-13029	246	6	,	,	PUNCT
ajfa-13029	246	7	s.	s.	PROPN
ajfa-13029	246	8	,	,	PUNCT
ajfa-13029	246	9	kaufmann	kaufmann	PROPN
ajfa-13029	246	10	,	,	PUNCT
ajfa-13029	246	11	d.	d.	PROPN
ajfa-13029	246	12	,	,	PUNCT
ajfa-13029	246	13	&	&	CCONJ
ajfa-13029	246	14	zoido	zoido	NOUN
ajfa-13029	246	15	-	-	PUNCT
ajfa-13029	246	16	lobaton	lobaton	PROPN
ajfa-13029	246	17	,	,	PUNCT
ajfa-13029	246	18	p.	p.	NOUN
ajfa-13029	246	19	(	(	PUNCT
ajfa-13029	246	20	2000	2000	NUM
ajfa-13029	246	21	)	)	PUNCT
ajfa-13029	246	22	.	.	PUNCT
ajfa-13029	247	1	dodging	dodge	VERB
ajfa-13029	247	2	the	the	DET
ajfa-13029	247	3	grabbing	grab	VERB
ajfa-13029	247	4	hand	hand	NOUN
ajfa-13029	247	5	:	:	PUNCT
ajfa-13029	247	6	the	the	DET
ajfa-13029	247	7	determinants	determinant	NOUN
ajfa-13029	247	8	of	of	ADP
ajfa-13029	247	9	unofficial	unofficial	ADJ
ajfa-13029	247	10	activity	activity	NOUN
ajfa-13029	247	11	in	in	ADP
ajfa-13029	247	12	69	69	NUM
ajfa-13029	247	13	countries	country	NOUN
ajfa-13029	247	14	.	.	PUNCT
ajfa-13029	248	1	journal	journal	NOUN
ajfa-13029	248	2	of	of	ADP
ajfa-13029	248	3	public	public	ADJ
ajfa-13029	248	4	economics	economic	NOUN
ajfa-13029	248	5	,	,	PUNCT
ajfa-13029	248	6	76(3	76(3	PROPN
ajfa-13029	248	7	)	)	PUNCT
ajfa-13029	248	8	,	,	PUNCT
ajfa-13029	248	9	459	459	NUM
ajfa-13029	248	10	-	-	SYM
ajfa-13029	248	11	493	493	NUM
ajfa-13029	248	12	.	.	PUNCT
ajfa-13029	249	1	https://doi.org/10.1016/s0047-2727(99)00093-6	https://doi.org/10.1016/s0047-2727(99)00093-6	PROPN
ajfa-13029	249	2	gendron	gendron	PROPN
ajfa-13029	249	3	,	,	PUNCT
ajfa-13029	249	4	y.	y.	PROPN
ajfa-13029	249	5	,	,	PUNCT
ajfa-13029	249	6	cooper	cooper	PROPN
ajfa-13029	249	7	,	,	PUNCT
ajfa-13029	249	8	d.	d.	PROPN
ajfa-13029	249	9	j.	j.	PROPN
ajfa-13029	249	10	,	,	PUNCT
ajfa-13029	249	11	&	&	CCONJ
ajfa-13029	249	12	townley	townley	PROPN
ajfa-13029	249	13	,	,	PUNCT
ajfa-13029	249	14	b.	b.	PROPN
ajfa-13029	249	15	(	(	PUNCT
ajfa-13029	249	16	2001	2001	NUM
ajfa-13029	249	17	)	)	PUNCT
ajfa-13029	249	18	.	.	PUNCT
ajfa-13029	250	1	in	in	ADP
ajfa-13029	250	2	the	the	DET
ajfa-13029	250	3	name	name	NOUN
ajfa-13029	250	4	of	of	ADP
ajfa-13029	250	5	accountability	accountability	NOUN
ajfa-13029	250	6	:	:	PUNCT
ajfa-13029	250	7	state	state	NOUN
ajfa-13029	250	8	auditing	auditing	NOUN
ajfa-13029	250	9	,	,	PUNCT
ajfa-13029	250	10	independence	independence	NOUN
ajfa-13029	250	11	and	and	CCONJ
ajfa-13029	250	12	new	new	ADJ
ajfa-13029	250	13	public	public	ADJ
ajfa-13029	250	14	management	management	NOUN
ajfa-13029	250	15	.	.	PUNCT
ajfa-13029	251	1	accounting	accounting	NOUN
ajfa-13029	251	2	,	,	PUNCT
ajfa-13029	251	3	auditing	auditing	NOUN
ajfa-13029	251	4	&	&	CCONJ
ajfa-13029	251	5	accountability	accountability	NOUN
ajfa-13029	251	6	journal	journal	NOUN
ajfa-13029	251	7	,	,	PUNCT
ajfa-13029	251	8	14(3	14(3	NUM
ajfa-13029	251	9	)	)	PUNCT
ajfa-13029	251	10	,	,	PUNCT
ajfa-13029	251	11	278	278	NUM
ajfa-13029	251	12	-	-	SYM
ajfa-13029	251	13	310	310	NUM
ajfa-13029	251	14	.	.	PUNCT
ajfa-13029	252	1	https://doi.org/10.1108/eum0000000005518	https://doi.org/10.1108/eum0000000005518	PROPN
ajfa-13029	252	2	gendron	gendron	PROPN
ajfa-13029	252	3	,	,	PUNCT
ajfa-13029	252	4	y.	y.	PROPN
ajfa-13029	252	5	,	,	PUNCT
ajfa-13029	252	6	cooper	cooper	PROPN
ajfa-13029	252	7	,	,	PUNCT
ajfa-13029	252	8	d.	d.	PROPN
ajfa-13029	252	9	j.	j.	PROPN
ajfa-13029	252	10	,	,	PUNCT
ajfa-13029	252	11	&	&	CCONJ
ajfa-13029	252	12	townley	townley	PROPN
ajfa-13029	252	13	,	,	PUNCT
ajfa-13029	252	14	b.	b.	PROPN
ajfa-13029	252	15	(	(	PUNCT
ajfa-13029	252	16	2007	2007	NUM
ajfa-13029	252	17	)	)	PUNCT
ajfa-13029	252	18	.	.	PUNCT
ajfa-13029	253	1	the	the	DET
ajfa-13029	253	2	construction	construction	NOUN
ajfa-13029	253	3	of	of	ADP
ajfa-13029	253	4	auditing	auditing	NOUN
ajfa-13029	253	5	expertise	expertise	NOUN
ajfa-13029	253	6	in	in	ADP
ajfa-13029	253	7	measuring	measure	VERB
ajfa-13029	253	8	government	government	NOUN
ajfa-13029	253	9	performance	performance	NOUN
ajfa-13029	253	10	.	.	PUNCT
ajfa-13029	254	1	accounting	accounting	NOUN
ajfa-13029	254	2	,	,	PUNCT
ajfa-13029	254	3	organizations	organization	NOUN
ajfa-13029	254	4	and	and	CCONJ
ajfa-13029	254	5	society	society	NOUN
ajfa-13029	254	6	,	,	PUNCT
ajfa-13029	254	7	32(1	32(1	NUM
ajfa-13029	254	8	-	-	SYM
ajfa-13029	254	9	2	2	NUM
ajfa-13029	254	10	)	)	PUNCT
ajfa-13029	254	11	,	,	PUNCT
ajfa-13029	254	12	101	101	NUM
ajfa-13029	254	13	-	-	SYM
ajfa-13029	254	14	129	129	NUM
ajfa-13029	254	15	.	.	PUNCT
ajfa-13029	255	1	https://doi.org/10.1016/j.aos.2006.03.005	https://doi.org/10.1016/j.aos.2006.03.005	PROPN
ajfa-13029	255	2	gherai	gherai	PROPN
ajfa-13029	255	3	,	,	PUNCT
ajfa-13029	255	4	d.	d.	PROPN
ajfa-13029	255	5	s.	s.	PROPN
ajfa-13029	255	6	,	,	PUNCT
ajfa-13029	255	7	tara	tara	PROPN
ajfa-13029	255	8	,	,	PUNCT
ajfa-13029	255	9	i.	i.	PROPN
ajfa-13029	255	10	g.	g.	PROPN
ajfa-13029	255	11	,	,	PUNCT
ajfa-13029	255	12	&	&	CCONJ
ajfa-13029	255	13	matica	matica	PROPN
ajfa-13029	255	14	,	,	PUNCT
ajfa-13029	255	15	d.	d.	PROPN
ajfa-13029	255	16	e.	e.	PROPN
ajfa-13029	255	17	(	(	PUNCT
ajfa-13029	255	18	2016	2016	NUM
ajfa-13029	255	19	)	)	PUNCT
ajfa-13029	255	20	.	.	PUNCT
ajfa-13029	256	1	the	the	DET
ajfa-13029	256	2	supreme	supreme	PROPN
ajfa-13029	256	3	audit	audit	PROPN
ajfa-13029	256	4	institution	institution	NOUN
ajfa-13029	256	5	can	can	AUX
ajfa-13029	256	6	control	control	VERB
ajfa-13029	256	7	the	the	DET
ajfa-13029	256	8	corruption	corruption	NOUN
ajfa-13029	256	9	or	or	CCONJ
ajfa-13029	256	10	not	not	PART
ajfa-13029	256	11	?	?	PUNCT
ajfa-13029	257	1	annals	annal	NOUN
ajfa-13029	257	2	of	of	ADP
ajfa-13029	257	3	the	the	DET
ajfa-13029	257	4	university	university	PROPN
ajfa-13029	257	5	of	of	ADP
ajfa-13029	257	6	oradea	oradea	PROPN
ajfa-13029	257	7	,	,	PUNCT
ajfa-13029	257	8	economic	economic	ADJ
ajfa-13029	257	9	science	science	NOUN
ajfa-13029	257	10	series	series	NOUN
ajfa-13029	257	11	,	,	PUNCT
ajfa-13029	257	12	25(2	25(2	NUM
ajfa-13029	257	13	)	)	PUNCT
ajfa-13029	257	14	,	,	PUNCT
ajfa-13029	257	15	465	465	NUM
ajfa-13029	257	16	-	-	SYM
ajfa-13029	257	17	477	477	NUM
ajfa-13029	257	18	.	.	PUNCT
ajfa-13029	258	1	asian	asian	ADJ
ajfa-13029	258	2	journal	journal	PROPN
ajfa-13029	258	3	of	of	ADP
ajfa-13029	258	4	finance	finance	PROPN
ajfa-13029	258	5	&	&	CCONJ
ajfa-13029	258	6	accounting	accounting	PROPN
ajfa-13029	258	7	issn	issn	PROPN
ajfa-13029	258	8	1946	1946	NUM
ajfa-13029	258	9	-	-	PUNCT
ajfa-13029	258	10	052x	052x	NOUN
ajfa-13029	258	11	2018	2018	NUM
ajfa-13029	258	12	,	,	PUNCT
ajfa-13029	258	13	vol	vol	NOUN
ajfa-13029	258	14	.	.	PROPN
ajfa-13029	259	1	10	10	NUM
ajfa-13029	259	2	,	,	PUNCT
ajfa-13029	259	3	no	no	INTJ
ajfa-13029	259	4	.	.	NOUN
ajfa-13029	259	5	1	1	NUM
ajfa-13029	259	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13029	259	7	237	237	NUM
ajfa-13029	259	8	goe	goe	NOUN
ajfa-13029	259	9	,	,	PUNCT
ajfa-13029	259	10	v.	v.	ADV
ajfa-13029	259	11	,	,	PUNCT
ajfa-13029	259	12	&	&	CCONJ
ajfa-13029	259	13	singh	singh	PROPN
ajfa-13029	259	14	,	,	PUNCT
ajfa-13029	259	15	a.	a.	NOUN
ajfa-13029	259	16	(	(	PUNCT
ajfa-13029	259	17	2012	2012	NUM
ajfa-13029	259	18	)	)	PUNCT
ajfa-13029	259	19	.	.	PUNCT
ajfa-13029	260	1	role	role	NOUN
ajfa-13029	260	2	of	of	ADP
ajfa-13029	260	3	auditing	auditing	NOUN
ajfa-13029	260	4	in	in	ADP
ajfa-13029	260	5	indian	indian	ADJ
ajfa-13029	260	6	public	public	ADJ
ajfa-13029	260	7	sector	sector	NOUN
ajfa-13029	260	8	undertakings	undertaking	NOUN
ajfa-13029	260	9	.	.	PUNCT
ajfa-13029	261	1	saaransh	saaransh	ADJ
ajfa-13029	261	2	rkg	rkg	NOUN
ajfa-13029	261	3	journal	journal	NOUN
ajfa-13029	261	4	of	of	ADP
ajfa-13029	261	5	management	management	NOUN
ajfa-13029	261	6	,	,	PUNCT
ajfa-13029	261	7	4(1	4(1	NOUN
ajfa-13029	261	8	)	)	PUNCT
ajfa-13029	261	9	,	,	PUNCT
ajfa-13029	261	10	53	53	NUM
ajfa-13029	261	11	-	-	SYM
ajfa-13029	261	12	59	59	NUM
ajfa-13029	261	13	.	.	PUNCT
ajfa-13029	262	1	goodson	goodson	PROPN
ajfa-13029	262	2	,	,	PUNCT
ajfa-13029	262	3	s.	s.	PROPN
ajfa-13029	262	4	g.	g.	PROPN
ajfa-13029	262	5	,	,	PUNCT
ajfa-13029	262	6	mory	mory	PROPN
ajfa-13029	262	7	,	,	PUNCT
ajfa-13029	262	8	k.	k.	PROPN
ajfa-13029	262	9	j.	j.	PROPN
ajfa-13029	262	10	,	,	PUNCT
ajfa-13029	262	11	&	&	CCONJ
ajfa-13029	262	12	lapointe	lapointe	PROPN
ajfa-13029	262	13	,	,	PUNCT
ajfa-13029	262	14	j.	j.	PROPN
ajfa-13029	262	15	r.	r.	PROPN
ajfa-13029	262	16	(	(	PUNCT
ajfa-13029	262	17	2012	2012	NUM
ajfa-13029	262	18	)	)	PUNCT
ajfa-13029	262	19	.	.	PUNCT
ajfa-13029	263	1	supplemental	supplemental	ADJ
ajfa-13029	263	2	guidance	guidance	NOUN
ajfa-13029	263	3	 	 	SPACE
ajfa-13029	263	4	:	:	PUNCT
ajfa-13029	263	5	the	the	DET
ajfa-13029	263	6	role	role	NOUN
ajfa-13029	263	7	of	of	ADP
ajfa-13029	263	8	auditing	auditing	NOUN
ajfa-13029	263	9	in	in	ADP
ajfa-13029	263	10	public	public	ADJ
ajfa-13029	263	11	sector	sector	NOUN
ajfa-13029	263	12	governance	governance	NOUN
ajfa-13029	263	13	.	.	PUNCT
ajfa-13029	264	1	(	(	PUNCT
ajfa-13029	264	2	a.-m	a.-m	NOUN
ajfa-13029	264	3	.	.	PUNCT
ajfa-13029	265	1	hogan	hogan	PROPN
ajfa-13029	265	2	,	,	PUNCT
ajfa-13029	265	3	b.	b.	PROPN
ajfa-13029	265	4	breier	breier	PROPN
ajfa-13029	265	5	,	,	PUNCT
ajfa-13029	265	6	g.	g.	PROPN
ajfa-13029	265	7	hollyman	hollyman	PROPN
ajfa-13029	265	8	,	,	PUNCT
ajfa-13029	265	9	&	&	CCONJ
ajfa-13029	265	10	r.	r.	PROPN
ajfa-13029	265	11	f.	f.	PROPN
ajfa-13029	265	12	chambers	chambers	PROPN
ajfa-13029	265	13	,	,	PUNCT
ajfa-13029	265	14	eds.)the	eds.)the	DET
ajfa-13029	265	15	institute	institute	NOUN
ajfa-13029	265	16	of	of	ADP
ajfa-13029	265	17	internal	internal	ADJ
ajfa-13029	265	18	auditors	auditor	NOUN
ajfa-13029	265	19	(	(	PUNCT
ajfa-13029	265	20	2nd	2nd	ADJ
ajfa-13029	265	21	editon	editon	PROPN
ajfa-13029	265	22	)	)	PUNCT
ajfa-13029	265	23	.	.	PUNCT
ajfa-13029	266	1	usa	usa	PROPN
ajfa-13029	266	2	:	:	PUNCT
ajfa-13029	266	3	altamonte	altamonte	PROPN
ajfa-13029	266	4	springs	springs	PROPN
ajfa-13029	266	5	.	.	PUNCT
ajfa-13029	267	1	fl	fl	PROPN
ajfa-13029	267	2	.	.	PUNCT
ajfa-13029	267	3	gounev	gounev	PROPN
ajfa-13029	267	4	,	,	PUNCT
ajfa-13029	267	5	p.	p.	PROPN
ajfa-13029	267	6	,	,	PUNCT
ajfa-13029	267	7	dzhekova	dzhekova	PROPN
ajfa-13029	267	8	,	,	PUNCT
ajfa-13029	267	9	r.	r.	PROPN
ajfa-13029	267	10	,	,	PUNCT
ajfa-13029	267	11	&	&	CCONJ
ajfa-13029	267	12	bezlov	bezlov	PROPN
ajfa-13029	267	13	,	,	PUNCT
ajfa-13029	267	14	t.	t.	PROPN
ajfa-13029	267	15	(	(	PUNCT
ajfa-13029	267	16	2012	2012	NUM
ajfa-13029	267	17	)	)	PUNCT
ajfa-13029	267	18	.	.	PUNCT
ajfa-13029	268	1	study	study	NOUN
ajfa-13029	268	2	on	on	ADP
ajfa-13029	268	3	anticorruption	anticorruption	NOUN
ajfa-13029	268	4	measures	measure	NOUN
ajfa-13029	268	5	in	in	ADP
ajfa-13029	268	6	eu	eu	PROPN
ajfa-13029	268	7	border	border	NOUN
ajfa-13029	268	8	control	control	NOUN
ajfa-13029	268	9	.	.	PUNCT
ajfa-13029	269	1	retrieved	retrieve	VERB
ajfa-13029	269	2	from	from	ADP
ajfa-13029	269	3	http://frontex.europa.eu/assets/publications/research/study_on_anticorruption_measures_in	http://frontex.europa.eu/assets/publications/research/study_on_anticorruption_measures_in	PROPN
ajfa-13029	269	4	_	_	NOUN
ajfa-13029	269	5	eu_border_control.pdf	eu_border_control.pdf	ADJ
ajfa-13029	269	6	gustavson	gustavson	NOUN
ajfa-13029	269	7	,	,	PUNCT
ajfa-13029	269	8	m.	m.	NOUN
ajfa-13029	269	9	,	,	PUNCT
ajfa-13029	269	10	&	&	CCONJ
ajfa-13029	269	11	sundström	sundström	PROPN
ajfa-13029	269	12	,	,	PUNCT
ajfa-13029	269	13	a.	a.	NOUN
ajfa-13029	269	14	(	(	PUNCT
ajfa-13029	269	15	2016	2016	NUM
ajfa-13029	269	16	)	)	PUNCT
ajfa-13029	269	17	.	.	PUNCT
ajfa-13029	270	1	organizing	organize	VERB
ajfa-13029	270	2	the	the	DET
ajfa-13029	270	3	audit	audit	NOUN
ajfa-13029	270	4	society	society	NOUN
ajfa-13029	270	5	:	:	PUNCT
ajfa-13029	270	6	does	do	AUX
ajfa-13029	270	7	good	good	ADJ
ajfa-13029	270	8	auditing	auditing	NOUN
ajfa-13029	270	9	generate	generate	VERB
ajfa-13029	270	10	less	less	ADJ
ajfa-13029	270	11	public	public	ADJ
ajfa-13029	270	12	sector	sector	NOUN
ajfa-13029	270	13	corruption	corruption	NOUN
ajfa-13029	270	14	?	?	PUNCT
ajfa-13029	271	1	administration	administration	NOUN
ajfa-13029	271	2	&	&	CCONJ
ajfa-13029	271	3	society	society	PROPN
ajfa-13029	271	4	,	,	PUNCT
ajfa-13029	271	5	1	1	NUM
ajfa-13029	271	6	-	-	SYM
ajfa-13029	271	7	25	25	NUM
ajfa-13029	271	8	.	.	PUNCT
ajfa-13029	272	1	https://doi.org/10.1177/0095399716674306	https://doi.org/10.1177/0095399716674306	PROPN
ajfa-13029	272	2	guthrie	guthrie	PROPN
ajfa-13029	272	3	,	,	PUNCT
ajfa-13029	272	4	j.	j.	PROPN
ajfa-13029	272	5	,	,	PUNCT
ajfa-13029	272	6	petty	petty	PROPN
ajfa-13029	272	7	,	,	PUNCT
ajfa-13029	272	8	r.	r.	PROPN
ajfa-13029	272	9	,	,	PUNCT
ajfa-13029	272	10	&	&	CCONJ
ajfa-13029	272	11	johanson	johanson	PROPN
ajfa-13029	272	12	,	,	PUNCT
ajfa-13029	272	13	u.	u.	PROPN
ajfa-13029	272	14	(	(	PUNCT
ajfa-13029	272	15	2001	2001	NUM
ajfa-13029	272	16	)	)	PUNCT
ajfa-13029	272	17	.	.	PUNCT
ajfa-13029	273	1	sunrise	sunrise	VERB
ajfa-13029	273	2	in	in	ADP
ajfa-13029	273	3	the	the	DET
ajfa-13029	273	4	knowledge	knowledge	NOUN
ajfa-13029	273	5	economy	economy	NOUN
ajfa-13029	273	6	.	.	PUNCT
ajfa-13029	274	1	accounting	accounting	NOUN
ajfa-13029	274	2	,	,	PUNCT
ajfa-13029	274	3	auditing	auditing	NOUN
ajfa-13029	274	4	&	&	CCONJ
ajfa-13029	274	5	accountability	accountability	NOUN
ajfa-13029	274	6	journal	journal	NOUN
ajfa-13029	274	7	,	,	PUNCT
ajfa-13029	274	8	14(4	14(4	NUM
ajfa-13029	274	9	)	)	PUNCT
ajfa-13029	274	10	,	,	PUNCT
ajfa-13029	274	11	365	365	NUM
ajfa-13029	274	12	-	-	SYM
ajfa-13029	274	13	384	384	NUM
ajfa-13029	274	14	.	.	PUNCT
ajfa-13029	275	1	https://doi.org/10.1108/eum0000000005869	https://doi.org/10.1108/eum0000000005869	PROPN
ajfa-13029	275	2	hay	hay	PROPN
ajfa-13029	275	3	,	,	PUNCT
ajfa-13029	275	4	d.	d.	PROPN
ajfa-13029	275	5	,	,	PUNCT
ajfa-13029	275	6	&	&	CCONJ
ajfa-13029	275	7	cordery	cordery	NOUN
ajfa-13029	275	8	,	,	PUNCT
ajfa-13029	275	9	c.	c.	PROPN
ajfa-13029	275	10	(	(	PUNCT
ajfa-13029	275	11	2018	2018	NUM
ajfa-13029	275	12	)	)	PUNCT
ajfa-13029	275	13	.	.	PUNCT
ajfa-13029	276	1	the	the	DET
ajfa-13029	276	2	value	value	NOUN
ajfa-13029	276	3	of	of	ADP
ajfa-13029	276	4	public	public	ADJ
ajfa-13029	276	5	sector	sector	NOUN
ajfa-13029	276	6	audit	audit	NOUN
ajfa-13029	276	7	:	:	PUNCT
ajfa-13029	276	8	literature	literature	NOUN
ajfa-13029	276	9	and	and	CCONJ
ajfa-13029	276	10	history	history	NOUN
ajfa-13029	276	11	.	.	PUNCT
ajfa-13029	277	1	journal	journal	NOUN
ajfa-13029	277	2	of	of	ADP
ajfa-13029	277	3	accounting	accounting	NOUN
ajfa-13029	277	4	literature	literature	NOUN
ajfa-13029	277	5	,	,	PUNCT
ajfa-13029	277	6	40	40	NUM
ajfa-13029	277	7	,	,	PUNCT
ajfa-13029	277	8	1	1	NUM
ajfa-13029	277	9	-	-	SYM
ajfa-13029	277	10	15	15	NUM
ajfa-13029	277	11	.	.	PUNCT
ajfa-13029	278	1	https://doi.org/10.1016/j.acclit.2017.11.001	https://doi.org/10.1016/j.acclit.2017.11.001	PROPN
ajfa-13029	278	2	intosai	intosai	PROPN
ajfa-13029	278	3	.	.	PUNCT
ajfa-13029	279	1	(	(	PUNCT
ajfa-13029	279	2	2015	2015	NUM
ajfa-13029	279	3	)	)	PUNCT
ajfa-13029	279	4	.	.	PUNCT
ajfa-13029	280	1	about	about	ADP
ajfa-13029	280	2	the	the	DET
ajfa-13029	280	3	intosai	intosai	PROPN
ajfa-13029	280	4	.	.	PUNCT
ajfa-13029	281	1	retrieved	retrieve	VERB
ajfa-13029	281	2	september	september	PROPN
ajfa-13029	281	3	29	29	NUM
ajfa-13029	281	4	,	,	PUNCT
ajfa-13029	281	5	2005	2005	NUM
ajfa-13029	281	6	,	,	PUNCT
ajfa-13029	281	7	from	from	ADP
ajfa-13029	281	8	http://www.intosai.org/about-us.html	http://www.intosai.org/about-us.html	PROPN
ajfa-13029	281	9	ionescu	ionescu	PROPN
ajfa-13029	281	10	,	,	PUNCT
ajfa-13029	281	11	l.	l.	PROPN
ajfa-13029	281	12	(	(	PUNCT
ajfa-13029	281	13	2014	2014	NUM
ajfa-13029	281	14	)	)	PUNCT
ajfa-13029	281	15	.	.	PUNCT
ajfa-13029	282	1	the	the	DET
ajfa-13029	282	2	role	role	NOUN
ajfa-13029	282	3	of	of	ADP
ajfa-13029	282	4	government	government	NOUN
ajfa-13029	282	5	auditing	auditing	NOUN
ajfa-13029	282	6	in	in	ADP
ajfa-13029	282	7	curbing	curb	VERB
ajfa-13029	282	8	corruption	corruption	NOUN
ajfa-13029	282	9	.	.	PUNCT
ajfa-13029	283	1	economics	economic	NOUN
ajfa-13029	283	2	,	,	PUNCT
ajfa-13029	283	3	management	management	NOUN
ajfa-13029	283	4	,	,	PUNCT
ajfa-13029	283	5	and	and	CCONJ
ajfa-13029	283	6	financial	financial	ADJ
ajfa-13029	283	7	markets	market	NOUN
ajfa-13029	283	8	,	,	PUNCT
ajfa-13029	283	9	9(3	9(3	NUM
ajfa-13029	283	10	)	)	PUNCT
ajfa-13029	283	11	,	,	PUNCT
ajfa-13029	283	12	122	122	NUM
ajfa-13029	283	13	-	-	SYM
ajfa-13029	283	14	128	128	NUM
ajfa-13029	283	15	.	.	PUNCT
ajfa-13029	284	1	ionescu	ionescu	PROPN
ajfa-13029	284	2	,	,	PUNCT
ajfa-13029	284	3	l.	l.	PROPN
ajfa-13029	284	4	(	(	PUNCT
ajfa-13029	284	5	2016	2016	NUM
ajfa-13029	284	6	)	)	PUNCT
ajfa-13029	284	7	.	.	PUNCT
ajfa-13029	285	1	e	e	X
ajfa-13029	285	2	-	-	NOUN
ajfa-13029	285	3	government	government	NOUN
ajfa-13029	285	4	and	and	CCONJ
ajfa-13029	285	5	social	social	ADJ
ajfa-13029	285	6	media	medium	NOUN
ajfa-13029	285	7	as	as	ADP
ajfa-13029	285	8	effective	effective	ADJ
ajfa-13029	285	9	tools	tool	NOUN
ajfa-13029	285	10	in	in	ADP
ajfa-13029	285	11	controlling	control	VERB
ajfa-13029	285	12	corruption	corruption	NOUN
ajfa-13029	285	13	in	in	ADP
ajfa-13029	285	14	public	public	ADJ
ajfa-13029	285	15	administration	administration	NOUN
ajfa-13029	285	16	.	.	PUNCT
ajfa-13029	286	1	economics	economic	NOUN
ajfa-13029	286	2	,	,	PUNCT
ajfa-13029	286	3	management	management	NOUN
ajfa-13029	286	4	,	,	PUNCT
ajfa-13029	286	5	and	and	CCONJ
ajfa-13029	286	6	financial	financial	ADJ
ajfa-13029	286	7	markets	market	NOUN
ajfa-13029	286	8	,	,	PUNCT
ajfa-13029	286	9	11(1	11(1	NUM
ajfa-13029	286	10	)	)	PUNCT
ajfa-13029	286	11	,	,	PUNCT
ajfa-13029	286	12	66	66	NUM
ajfa-13029	286	13	-	-	SYM
ajfa-13029	286	14	72	72	NUM
ajfa-13029	286	15	.	.	PUNCT
ajfa-13029	287	1	issai	issai	VERB
ajfa-13029	287	2	100	100	NUM
ajfa-13029	287	3	.	.	PUNCT
ajfa-13029	288	1	(	(	PUNCT
ajfa-13029	288	2	2013	2013	NUM
ajfa-13029	288	3	)	)	PUNCT
ajfa-13029	288	4	.	.	PUNCT
ajfa-13029	289	1	fundamental	fundamental	ADJ
ajfa-13029	289	2	principles	principle	NOUN
ajfa-13029	289	3	of	of	ADP
ajfa-13029	289	4	public	public	ADJ
ajfa-13029	289	5	-	-	PUNCT
ajfa-13029	289	6	sector	sector	NOUN
ajfa-13029	289	7	auditing	auditing	NOUN
ajfa-13029	289	8	.	.	PUNCT
ajfa-13029	290	1	vienna	vienna	PROPN
ajfa-13029	290	2	,	,	PUNCT
ajfa-13029	290	3	austria	austria	PROPN
ajfa-13029	290	4	.	.	PUNCT
ajfa-13029	290	5	retrieved	retrieve	VERB
ajfa-13029	290	6	from	from	ADP
ajfa-13029	290	7	http://www.issai.org/media/69909/issai-100-english.pdf	http://www.issai.org/media/69909/issai-100-english.pdf	NOUN
ajfa-13029	290	8	.	.	PUNCT
ajfa-13029	291	1	jetter	jetter	PROPN
ajfa-13029	291	2	,	,	PUNCT
ajfa-13029	291	3	m.	m.	NOUN
ajfa-13029	291	4	,	,	PUNCT
ajfa-13029	291	5	agudelo	agudelo	ADV
ajfa-13029	291	6	,	,	PUNCT
ajfa-13029	291	7	a.	a.	NOUN
ajfa-13029	291	8	m.	m.	NOUN
ajfa-13029	291	9	,	,	PUNCT
ajfa-13029	291	10	&	&	CCONJ
ajfa-13029	291	11	hassan	hassan	PROPN
ajfa-13029	291	12	,	,	PUNCT
ajfa-13029	291	13	a.	a.	PROPN
ajfa-13029	291	14	r.	r.	PROPN
ajfa-13029	291	15	(	(	PUNCT
ajfa-13029	291	16	2015	2015	NUM
ajfa-13029	291	17	)	)	PUNCT
ajfa-13029	291	18	.	.	PUNCT
ajfa-13029	292	1	the	the	DET
ajfa-13029	292	2	effect	effect	NOUN
ajfa-13029	292	3	of	of	ADP
ajfa-13029	292	4	democracy	democracy	NOUN
ajfa-13029	292	5	on	on	ADP
ajfa-13029	292	6	corruption	corruption	NOUN
ajfa-13029	292	7	:	:	PUNCT
ajfa-13029	292	8	income	income	NOUN
ajfa-13029	292	9	is	be	AUX
ajfa-13029	292	10	key	key	ADJ
ajfa-13029	292	11	.	.	PUNCT
ajfa-13029	293	1	world	world	NOUN
ajfa-13029	293	2	development	development	PROPN
ajfa-13029	293	3	,	,	PUNCT
ajfa-13029	293	4	74	74	NUM
ajfa-13029	293	5	,	,	PUNCT
ajfa-13029	293	6	286	286	NUM
ajfa-13029	293	7	-	-	SYM
ajfa-13029	293	8	304	304	NUM
ajfa-13029	293	9	.	.	PUNCT
ajfa-13029	294	1	https://doi.org/10.1016/j.worlddev.2015.05.016	https://doi.org/10.1016/j.worlddev.2015.05.016	PROPN
ajfa-13029	294	2	johnson	johnson	PROPN
ajfa-13029	294	3	,	,	PUNCT
ajfa-13029	294	4	s.	s.	PROPN
ajfa-13029	294	5	,	,	PUNCT
ajfa-13029	294	6	kaufmann	kaufmann	PROPN
ajfa-13029	294	7	,	,	PUNCT
ajfa-13029	294	8	d.	d.	PROPN
ajfa-13029	294	9	,	,	PUNCT
ajfa-13029	294	10	&	&	CCONJ
ajfa-13029	294	11	zoido	zoido	NOUN
ajfa-13029	294	12	-	-	PUNCT
ajfa-13029	294	13	lobaton	lobaton	PROPN
ajfa-13029	294	14	,	,	PUNCT
ajfa-13029	294	15	p.	p.	NOUN
ajfa-13029	294	16	(	(	PUNCT
ajfa-13029	294	17	1998	1998	NUM
ajfa-13029	294	18	)	)	PUNCT
ajfa-13029	294	19	.	.	PUNCT
ajfa-13029	295	1	regulatory	regulatory	ADJ
ajfa-13029	295	2	discretion	discretion	NOUN
ajfa-13029	295	3	and	and	CCONJ
ajfa-13029	295	4	the	the	DET
ajfa-13029	295	5	unofficiai	unofficiai	NOUN
ajfa-13029	295	6	economy	economy	NOUN
ajfa-13029	295	7	.	.	PUNCT
ajfa-13029	296	1	the	the	DET
ajfa-13029	296	2	american	american	PROPN
ajfa-13029	296	3	economic	economic	PROPN
ajfa-13029	296	4	review	review	PROPN
ajfa-13029	296	5	,	,	PUNCT
ajfa-13029	296	6	88(2	88(2	NUM
ajfa-13029	296	7	)	)	PUNCT
ajfa-13029	296	8	,	,	PUNCT
ajfa-13029	296	9	387	387	NUM
ajfa-13029	296	10	-	-	SYM
ajfa-13029	296	11	393	393	NUM
ajfa-13029	296	12	.	.	PUNCT
ajfa-13029	297	1	kassem	kassem	PROPN
ajfa-13029	297	2	,	,	PUNCT
ajfa-13029	297	3	r.	r.	PROPN
ajfa-13029	297	4	,	,	PUNCT
ajfa-13029	297	5	&	&	CCONJ
ajfa-13029	297	6	higson	higson	PROPN
ajfa-13029	297	7	,	,	PUNCT
ajfa-13029	297	8	a.	a.	PROPN
ajfa-13029	297	9	w.	w.	PROPN
ajfa-13029	297	10	(	(	PUNCT
ajfa-13029	297	11	2016	2016	NUM
ajfa-13029	297	12	)	)	PUNCT
ajfa-13029	297	13	.	.	PUNCT
ajfa-13029	298	1	external	external	ADJ
ajfa-13029	298	2	auditors	auditor	NOUN
ajfa-13029	298	3	and	and	CCONJ
ajfa-13029	298	4	corporate	corporate	ADJ
ajfa-13029	298	5	corruption	corruption	NOUN
ajfa-13029	298	6	:	:	PUNCT
ajfa-13029	298	7	implications	implication	NOUN
ajfa-13029	298	8	for	for	ADP
ajfa-13029	298	9	external	external	ADJ
ajfa-13029	298	10	audit	audit	NOUN
ajfa-13029	298	11	regulators	regulator	NOUN
ajfa-13029	298	12	.	.	PUNCT
ajfa-13029	299	1	current	current	ADJ
ajfa-13029	299	2	issues	issue	NOUN
ajfa-13029	299	3	in	in	ADP
ajfa-13029	299	4	auditing	auditing	NOUN
ajfa-13029	299	5	,	,	PUNCT
ajfa-13029	299	6	10(1	10(1	NUM
ajfa-13029	299	7	)	)	PUNCT
ajfa-13029	299	8	,	,	PUNCT
ajfa-13029	299	9	1	1	NUM
ajfa-13029	299	10	-	-	SYM
ajfa-13029	299	11	10	10	NUM
ajfa-13029	299	12	.	.	PUNCT
ajfa-13029	300	1	https://doi.org/10.2308/ciia-51391	https://doi.org/10.2308/ciia-51391	PROPN
ajfa-13029	300	2	kayrak	kayrak	PROPN
ajfa-13029	300	3	,	,	PUNCT
ajfa-13029	300	4	m.	m.	NOUN
ajfa-13029	300	5	(	(	PUNCT
ajfa-13029	300	6	2008	2008	NUM
ajfa-13029	300	7	)	)	PUNCT
ajfa-13029	300	8	.	.	PUNCT
ajfa-13029	301	1	evolving	evolve	VERB
ajfa-13029	301	2	challenges	challenge	NOUN
ajfa-13029	301	3	for	for	ADP
ajfa-13029	301	4	supreme	supreme	ADJ
ajfa-13029	301	5	audit	audit	NOUN
ajfa-13029	301	6	institutions	institution	NOUN
ajfa-13029	301	7	in	in	ADP
ajfa-13029	301	8	struggling	struggle	VERB
ajfa-13029	301	9	with	with	ADP
ajfa-13029	301	10	corruption	corruption	NOUN
ajfa-13029	301	11	.	.	PUNCT
ajfa-13029	302	1	journal	journal	NOUN
ajfa-13029	302	2	of	of	ADP
ajfa-13029	302	3	financial	financial	ADJ
ajfa-13029	302	4	crime	crime	NOUN
ajfa-13029	302	5	,	,	PUNCT
ajfa-13029	302	6	15(1	15(1	NUM
ajfa-13029	302	7	)	)	PUNCT
ajfa-13029	302	8	,	,	PUNCT
ajfa-13029	302	9	60	60	NUM
ajfa-13029	302	10	-	-	SYM
ajfa-13029	302	11	70	70	NUM
ajfa-13029	302	12	.	.	PUNCT
ajfa-13029	303	1	https://doi.org/10.1108/13590790810841707	https://doi.org/10.1108/13590790810841707	X
ajfa-13029	303	2	asian	asian	PROPN
ajfa-13029	303	3	journal	journal	PROPN
ajfa-13029	303	4	of	of	ADP
ajfa-13029	303	5	finance	finance	PROPN
ajfa-13029	303	6	&	&	CCONJ
ajfa-13029	303	7	accounting	accounting	PROPN
ajfa-13029	303	8	issn	issn	PROPN
ajfa-13029	303	9	1946	1946	NUM
ajfa-13029	303	10	-	-	PUNCT
ajfa-13029	303	11	052x	052x	NOUN
ajfa-13029	303	12	2018	2018	NUM
ajfa-13029	303	13	,	,	PUNCT
ajfa-13029	303	14	vol	vol	NOUN
ajfa-13029	303	15	.	.	PROPN
ajfa-13029	303	16	10	10	NUM
ajfa-13029	303	17	,	,	PUNCT
ajfa-13029	303	18	no	no	INTJ
ajfa-13029	303	19	.	.	NOUN
ajfa-13029	303	20	1	1	NUM
ajfa-13029	303	21	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13029	303	22	238	238	NUM
ajfa-13029	303	23	khan	khan	PROPN
ajfa-13029	303	24	,	,	PUNCT
ajfa-13029	303	25	m.	m.	NOUN
ajfa-13029	303	26	a.	a.	NOUN
ajfa-13029	303	27	(	(	PUNCT
ajfa-13029	303	28	2006	2006	NUM
ajfa-13029	303	29	)	)	PUNCT
ajfa-13029	303	30	.	.	PUNCT
ajfa-13029	304	1	role	role	NOUN
ajfa-13029	304	2	of	of	ADP
ajfa-13029	304	3	audit	audit	NOUN
ajfa-13029	304	4	in	in	ADP
ajfa-13029	304	5	fighting	fight	VERB
ajfa-13029	304	6	corruption	corruption	NOUN
ajfa-13029	304	7	.	.	PUNCT
ajfa-13029	305	1	in	in	ADP
ajfa-13029	305	2	ethics	ethic	NOUN
ajfa-13029	305	3	,	,	PUNCT
ajfa-13029	305	4	integrity	integrity	NOUN
ajfa-13029	305	5	,	,	PUNCT
ajfa-13029	305	6	and	and	CCONJ
ajfa-13029	305	7	accountability	accountability	NOUN
ajfa-13029	305	8	.	.	PUNCT
ajfa-13029	306	1	in	in	ADP
ajfa-13029	306	2	the	the	DET
ajfa-13029	306	3	public	public	ADJ
ajfa-13029	306	4	sector	sector	NOUN
ajfa-13029	306	5	:	:	PUNCT
ajfa-13029	306	6	re	re	VERB
ajfa-13029	306	7	-	-	NOUN
ajfa-13029	306	8	building	build	VERB
ajfa-13029	306	9	public	public	ADJ
ajfa-13029	306	10	trust	trust	NOUN
ajfa-13029	306	11	in	in	ADP
ajfa-13029	306	12	government	government	NOUN
ajfa-13029	306	13	through	through	ADP
ajfa-13029	306	14	the	the	DET
ajfa-13029	306	15	implementation	implementation	NOUN
ajfa-13029	306	16	of	of	ADP
ajfa-13029	306	17	the	the	DET
ajfa-13029	306	18	un	un	PROPN
ajfa-13029	306	19	convention	convention	PROPN
ajfa-13029	306	20	against	against	ADP
ajfa-13029	306	21	corruption	corruption	NOUN
ajfa-13029	306	22	.	.	PUNCT
ajfa-13029	307	1	russia	russia	PROPN
ajfa-13029	307	2	:	:	PUNCT
ajfa-13029	307	3	ad	ad	X
ajfa-13029	307	4	hoc	hoc	X
ajfa-13029	307	5	group	group	NOUN
ajfa-13029	307	6	meeting	meeting	NOUN
ajfa-13029	307	7	on	on	ADP
ajfa-13029	307	8	.	.	PUNCT
ajfa-13029	308	1	kim	kim	PROPN
ajfa-13029	308	2	,	,	PUNCT
ajfa-13029	308	3	s.	s.	PROPN
ajfa-13029	308	4	,	,	PUNCT
ajfa-13029	308	5	kim	kim	PROPN
ajfa-13029	308	6	,	,	PUNCT
ajfa-13029	308	7	h.	h.	PROPN
ajfa-13029	308	8	j.	j.	PROPN
ajfa-13029	308	9	,	,	PUNCT
ajfa-13029	308	10	&	&	CCONJ
ajfa-13029	308	11	lee	lee	PROPN
ajfa-13029	308	12	,	,	PUNCT
ajfa-13029	308	13	h.	h.	PROPN
ajfa-13029	308	14	(	(	PUNCT
ajfa-13029	308	15	2009	2009	NUM
ajfa-13029	308	16	)	)	PUNCT
ajfa-13029	308	17	.	.	PUNCT
ajfa-13029	309	1	an	an	DET
ajfa-13029	309	2	institutional	institutional	ADJ
ajfa-13029	309	3	analysis	analysis	NOUN
ajfa-13029	309	4	of	of	ADP
ajfa-13029	309	5	an	an	DET
ajfa-13029	309	6	e	e	NOUN
ajfa-13029	309	7	-	-	NOUN
ajfa-13029	309	8	government	government	ADJ
ajfa-13029	309	9	system	system	NOUN
ajfa-13029	309	10	for	for	ADP
ajfa-13029	309	11	anti	anti	ADJ
ajfa-13029	309	12	-	-	NOUN
ajfa-13029	309	13	corruption	corruption	NOUN
ajfa-13029	309	14	:	:	PUNCT
ajfa-13029	309	15	the	the	DET
ajfa-13029	309	16	case	case	NOUN
ajfa-13029	309	17	of	of	ADP
ajfa-13029	309	18	open	open	ADJ
ajfa-13029	309	19	.	.	PUNCT
ajfa-13029	310	1	government	government	NOUN
ajfa-13029	310	2	information	information	NOUN
ajfa-13029	310	3	quarterly	quarterly	ADV
ajfa-13029	310	4	,	,	PUNCT
ajfa-13029	310	5	26(1	26(1	NUM
ajfa-13029	310	6	)	)	PUNCT
ajfa-13029	310	7	,	,	PUNCT
ajfa-13029	310	8	42	42	NUM
ajfa-13029	310	9	-	-	SYM
ajfa-13029	310	10	50	50	NUM
ajfa-13029	310	11	.	.	PUNCT
ajfa-13029	311	1	https://doi.org/10.1016/j.giq.2008.09.002	https://doi.org/10.1016/j.giq.2008.09.002	PROPN
ajfa-13029	311	2	klitgaard	klitgaard	PROPN
ajfa-13029	311	3	,	,	PUNCT
ajfa-13029	311	4	r.	r.	PROPN
ajfa-13029	311	5	(	(	PUNCT
ajfa-13029	311	6	1988	1988	NUM
ajfa-13029	311	7	)	)	PUNCT
ajfa-13029	311	8	.	.	PUNCT
ajfa-13029	312	1	controlling	control	VERB
ajfa-13029	312	2	corruption	corruption	NOUN
ajfa-13029	312	3	.	.	PUNCT
ajfa-13029	313	1	univ	univ	PROPN
ajfa-13029	313	2	of	of	ADP
ajfa-13029	313	3	california	california	PROPN
ajfa-13029	313	4	press	press	PROPN
ajfa-13029	313	5	.	.	PUNCT
ajfa-13029	314	1	ksenia	ksenia	PROPN
ajfa-13029	314	2	,	,	PUNCT
ajfa-13029	314	3	g.	g.	PROPN
ajfa-13029	314	4	(	(	PUNCT
ajfa-13029	314	5	2008	2008	NUM
ajfa-13029	314	6	)	)	PUNCT
ajfa-13029	314	7	.	.	PUNCT
ajfa-13029	315	1	can	can	AUX
ajfa-13029	315	2	corruption	corruption	NOUN
ajfa-13029	315	3	and	and	CCONJ
ajfa-13029	315	4	economic	economic	ADJ
ajfa-13029	315	5	crime	crime	NOUN
ajfa-13029	315	6	be	be	AUX
ajfa-13029	315	7	controlled	control	VERB
ajfa-13029	315	8	in	in	ADP
ajfa-13029	315	9	developing	develop	VERB
ajfa-13029	315	10	countries	country	NOUN
ajfa-13029	315	11	and	and	CCONJ
ajfa-13029	315	12	if	if	SCONJ
ajfa-13029	315	13	so	so	ADV
ajfa-13029	315	14	,	,	PUNCT
ajfa-13029	315	15	is	be	AUX
ajfa-13029	315	16	it	it	PRON
ajfa-13029	315	17	cost	cost	NOUN
ajfa-13029	315	18	-	-	PUNCT
ajfa-13029	315	19	effective	effective	ADJ
ajfa-13029	315	20	?	?	PUNCT
ajfa-13029	316	1	journal	journal	NOUN
ajfa-13029	316	2	of	of	ADP
ajfa-13029	316	3	financial	financial	ADJ
ajfa-13029	316	4	crime	crime	NOUN
ajfa-13029	316	5	,	,	PUNCT
ajfa-13029	316	6	15(2	15(2	NUM
ajfa-13029	316	7	)	)	PUNCT
ajfa-13029	316	8	,	,	PUNCT
ajfa-13029	316	9	223	223	NUM
ajfa-13029	316	10	-	-	SYM
ajfa-13029	316	11	233	233	NUM
ajfa-13029	316	12	.	.	PUNCT
ajfa-13029	317	1	https://doi.org/10.1108/13590790810866917	https://doi.org/10.1108/13590790810866917	NOUN
ajfa-13029	317	2	kumlin	kumlin	PROPN
ajfa-13029	317	3	,	,	PUNCT
ajfa-13029	317	4	s.	s.	PROPN
ajfa-13029	317	5	,	,	PUNCT
ajfa-13029	317	6	&	&	CCONJ
ajfa-13029	317	7	esaiasson	esaiasson	PROPN
ajfa-13029	317	8	,	,	PUNCT
ajfa-13029	317	9	p.	p.	NOUN
ajfa-13029	317	10	(	(	PUNCT
ajfa-13029	317	11	2012	2012	NUM
ajfa-13029	317	12	)	)	PUNCT
ajfa-13029	317	13	.	.	PUNCT
ajfa-13029	318	1	scandal	scandal	NOUN
ajfa-13029	318	2	fatigue	fatigue	NOUN
ajfa-13029	318	3	?	?	PUNCT
ajfa-13029	319	1	scandal	scandal	NOUN
ajfa-13029	319	2	elections	election	NOUN
ajfa-13029	319	3	and	and	CCONJ
ajfa-13029	319	4	satisfaction	satisfaction	NOUN
ajfa-13029	319	5	with	with	ADP
ajfa-13029	319	6	democracy	democracy	NOUN
ajfa-13029	319	7	in	in	ADP
ajfa-13029	319	8	western	western	PROPN
ajfa-13029	319	9	europe	europe	PROPN
ajfa-13029	319	10	,	,	PUNCT
ajfa-13029	319	11	1977	1977	NUM
ajfa-13029	319	12	-	-	SYM
ajfa-13029	319	13	2007	2007	NUM
ajfa-13029	319	14	.	.	PUNCT
ajfa-13029	320	1	british	british	ADJ
ajfa-13029	320	2	journal	journal	PROPN
ajfa-13029	320	3	of	of	ADP
ajfa-13029	320	4	political	political	ADJ
ajfa-13029	320	5	science	science	NOUN
ajfa-13029	320	6	,	,	PUNCT
ajfa-13029	320	7	42(2	42(2	PROPN
ajfa-13029	320	8	)	)	PUNCT
ajfa-13029	320	9	,	,	PUNCT
ajfa-13029	320	10	263	263	NUM
ajfa-13029	320	11	-	-	SYM
ajfa-13029	320	12	282	282	NUM
ajfa-13029	320	13	.	.	PUNCT
ajfa-13029	321	1	https://doi.org/10.1017/s000712341100024x	https://doi.org/10.1017/s000712341100024x	PROPN
ajfa-13029	321	2	labuschagne	labuschagne	PROPN
ajfa-13029	321	3	,	,	PUNCT
ajfa-13029	321	4	h.	h.	PROPN
ajfa-13029	321	5	,	,	PUNCT
ajfa-13029	321	6	&	&	CCONJ
ajfa-13029	321	7	els	els	PROPN
ajfa-13029	321	8	,	,	PUNCT
ajfa-13029	321	9	g.	g.	PROPN
ajfa-13029	321	10	(	(	PUNCT
ajfa-13029	321	11	2006	2006	NUM
ajfa-13029	321	12	)	)	PUNCT
ajfa-13029	321	13	.	.	PUNCT
ajfa-13029	322	1	corruption	corruption	NOUN
ajfa-13029	322	2	and	and	CCONJ
ajfa-13029	322	3	fraud	fraud	NOUN
ajfa-13029	322	4	:	:	PUNCT
ajfa-13029	322	5	any	any	DET
ajfa-13029	322	6	lessons	lesson	NOUN
ajfa-13029	322	7	for	for	ADP
ajfa-13029	322	8	the	the	DET
ajfa-13029	322	9	auditor	auditor	NOUN
ajfa-13029	322	10	?	?	PUNCT
ajfa-13029	323	1	meditari	meditari	ADJ
ajfa-13029	323	2	accountancy	accountancy	NOUN
ajfa-13029	323	3	research	research	NOUN
ajfa-13029	323	4	,	,	PUNCT
ajfa-13029	323	5	14(1	14(1	NUM
ajfa-13029	323	6	)	)	PUNCT
ajfa-13029	323	7	,	,	PUNCT
ajfa-13029	323	8	29	29	NUM
ajfa-13029	323	9	-	-	SYM
ajfa-13029	323	10	47	47	NUM
ajfa-13029	323	11	.	.	PUNCT
ajfa-13029	324	1	lambsdorff	lambsdorff	PROPN
ajfa-13029	324	2	,	,	PUNCT
ajfa-13029	324	3	j.	j.	PROPN
ajfa-13029	324	4	g.	g.	PROPN
ajfa-13029	324	5	(	(	PUNCT
ajfa-13029	324	6	1998	1998	NUM
ajfa-13029	324	7	)	)	PUNCT
ajfa-13029	324	8	.	.	PUNCT
ajfa-13029	325	1	corruption	corruption	NOUN
ajfa-13029	325	2	in	in	ADP
ajfa-13029	325	3	comparative	comparative	ADJ
ajfa-13029	325	4	perception	perception	NOUN
ajfa-13029	325	5	.	.	PUNCT
ajfa-13029	326	1	in	in	ADP
ajfa-13029	326	2	a.	a.	PROPN
ajfa-13029	326	3	k.	k.	PROPN
ajfa-13029	326	4	.	.	PUNCT
ajfa-13029	327	1	jain	jain	PROPN
ajfa-13029	327	2	(	(	PUNCT
ajfa-13029	327	3	ed	ed	NOUN
ajfa-13029	327	4	.	.	PUNCT
ajfa-13029	327	5	)	)	PUNCT
ajfa-13029	327	6	,	,	PUNCT
ajfa-13029	327	7	economics	economic	NOUN
ajfa-13029	327	8	of	of	ADP
ajfa-13029	327	9	corruption	corruption	NOUN
ajfa-13029	327	10	(	(	PUNCT
ajfa-13029	327	11	vol	vol	NOUN
ajfa-13029	327	12	.	.	PROPN
ajfa-13029	327	13	65	65	NUM
ajfa-13029	327	14	,	,	PUNCT
ajfa-13029	327	15	pp	pp	ADJ
ajfa-13029	327	16	.	.	PUNCT
ajfa-13029	328	1	81	81	NUM
ajfa-13029	328	2	-	-	SYM
ajfa-13029	328	3	109	109	NUM
ajfa-13029	328	4	)	)	PUNCT
ajfa-13029	328	5	.	.	PUNCT
ajfa-13029	329	1	new	new	PROPN
ajfa-13029	329	2	york	york	PROPN
ajfa-13029	329	3	:	:	PUNCT
ajfa-13029	329	4	springer	springer	NOUN
ajfa-13029	329	5	us	we	PRON
ajfa-13029	329	6	.	.	PUNCT
ajfa-13029	330	1	https://doi.org/10.1108/10222529200600003	https://doi.org/10.1108/10222529200600003	X
ajfa-13029	330	2	lambsdorff	lambsdorff	NOUN
ajfa-13029	330	3	,	,	PUNCT
ajfa-13029	330	4	j.	j.	PROPN
ajfa-13029	330	5	g.	g.	PROPN
ajfa-13029	330	6	(	(	PUNCT
ajfa-13029	330	7	2005	2005	NUM
ajfa-13029	330	8	)	)	PUNCT
ajfa-13029	330	9	.	.	PUNCT
ajfa-13029	331	1	consequences	consequence	NOUN
ajfa-13029	331	2	and	and	CCONJ
ajfa-13029	331	3	causes	cause	NOUN
ajfa-13029	331	4	of	of	ADP
ajfa-13029	331	5	corruption	corruption	NOUN
ajfa-13029	331	6	:	:	PUNCT
ajfa-13029	331	7	what	what	PRON
ajfa-13029	331	8	do	do	AUX
ajfa-13029	331	9	we	we	PRON
ajfa-13029	331	10	know	know	VERB
ajfa-13029	331	11	from	from	ADP
ajfa-13029	331	12	a	a	DET
ajfa-13029	331	13	cross	cross	NOUN
ajfa-13029	331	14	-	-	NOUN
ajfa-13029	331	15	section	section	NOUN
ajfa-13029	331	16	of	of	ADP
ajfa-13029	331	17	countries	country	NOUN
ajfa-13029	331	18	?	?	PUNCT
ajfa-13029	332	1	passau	passau	NOUN
ajfa-13029	332	2	.	.	PUNCT
ajfa-13029	333	1	https://doi.org/10.1007/978-1-4615-4935-2_5	https://doi.org/10.1007/978-1-4615-4935-2_5	PROPN
ajfa-13029	333	2	liu	liu	PROPN
ajfa-13029	333	3	,	,	PUNCT
ajfa-13029	333	4	j.	j.	PROPN
ajfa-13029	333	5	,	,	PUNCT
ajfa-13029	333	6	&	&	CCONJ
ajfa-13029	333	7	lin	lin	PROPN
ajfa-13029	333	8	,	,	PUNCT
ajfa-13029	333	9	b.	b.	PROPN
ajfa-13029	333	10	(	(	PUNCT
ajfa-13029	333	11	2012	2012	NUM
ajfa-13029	333	12	)	)	PUNCT
ajfa-13029	333	13	.	.	PUNCT
ajfa-13029	334	1	government	government	NOUN
ajfa-13029	334	2	auditing	auditing	NOUN
ajfa-13029	334	3	and	and	CCONJ
ajfa-13029	334	4	corruption	corruption	NOUN
ajfa-13029	334	5	control	control	NOUN
ajfa-13029	334	6	:	:	PUNCT
ajfa-13029	334	7	evidence	evidence	NOUN
ajfa-13029	334	8	from	from	ADP
ajfa-13029	334	9	china	china	PROPN
ajfa-13029	334	10	’s	’s	PART
ajfa-13029	334	11	provincial	provincial	ADJ
ajfa-13029	334	12	panel	panel	NOUN
ajfa-13029	334	13	data	datum	NOUN
ajfa-13029	334	14	.	.	PUNCT
ajfa-13029	335	1	china	china	PROPN
ajfa-13029	335	2	journal	journal	PROPN
ajfa-13029	335	3	of	of	ADP
ajfa-13029	335	4	accounting	accounting	NOUN
ajfa-13029	335	5	research	research	NOUN
ajfa-13029	335	6	,	,	PUNCT
ajfa-13029	335	7	5(2	5(2	NUM
ajfa-13029	335	8	)	)	PUNCT
ajfa-13029	335	9	,	,	PUNCT
ajfa-13029	335	10	163	163	NUM
ajfa-13029	335	11	-	-	SYM
ajfa-13029	335	12	186	186	NUM
ajfa-13029	335	13	.	.	PUNCT
ajfa-13029	336	1	https://doi.org/10.1016/j.cjar.2012.01.002	https://doi.org/10.1016/j.cjar.2012.01.002	PROPN
ajfa-13029	336	2	ma	ma	PROPN
ajfa-13029	336	3	,	,	PUNCT
ajfa-13029	336	4	s.	s.	PROPN
ajfa-13029	336	5	g.	g.	PROPN
ajfa-13029	336	6	(	(	PUNCT
ajfa-13029	336	7	2007	2007	NUM
ajfa-13029	336	8	)	)	PUNCT
ajfa-13029	336	9	.	.	PUNCT
ajfa-13029	337	1	empirical	empirical	ADJ
ajfa-13029	337	2	research	research	NOUN
ajfa-13029	337	3	on	on	ADP
ajfa-13029	337	4	the	the	DET
ajfa-13029	337	5	effect	effect	NOUN
ajfa-13029	337	6	of	of	ADP
ajfa-13029	337	7	government	government	NOUN
ajfa-13029	337	8	auditors	auditor	NOUN
ajfa-13029	337	9	’	’	PART
ajfa-13029	337	10	qualities	quality	NOUN
ajfa-13029	337	11	on	on	ADP
ajfa-13029	337	12	audit	audit	NOUN
ajfa-13029	337	13	performance	performance	NOUN
ajfa-13029	337	14	.	.	PUNCT
ajfa-13029	338	1	auditing	auditing	NOUN
ajfa-13029	338	2	research	research	NOUN
ajfa-13029	338	3	,	,	PUNCT
ajfa-13029	338	4	3	3	NUM
ajfa-13029	338	5	,	,	PUNCT
ajfa-13029	338	6	24	24	NUM
ajfa-13029	338	7	-	-	SYM
ajfa-13029	338	8	29	29	NUM
ajfa-13029	338	9	.	.	PUNCT
ajfa-13029	339	1	maiyaki	maiyaki	PROPN
ajfa-13029	339	2	,	,	PUNCT
ajfa-13029	339	3	a.	a.	NOUN
ajfa-13029	339	4	a.	a.	NOUN
ajfa-13029	339	5	(	(	PUNCT
ajfa-13029	339	6	2010	2010	NUM
ajfa-13029	339	7	)	)	PUNCT
ajfa-13029	339	8	.	.	PUNCT
ajfa-13029	340	1	the	the	DET
ajfa-13029	340	2	effects	effect	NOUN
ajfa-13029	340	3	of	of	ADP
ajfa-13029	340	4	corruption	corruption	NOUN
ajfa-13029	340	5	on	on	ADP
ajfa-13029	340	6	the	the	DET
ajfa-13029	340	7	nigerian	nigerian	ADJ
ajfa-13029	340	8	economy	economy	NOUN
ajfa-13029	340	9	.	.	PUNCT
ajfa-13029	341	1	iba	iba	PROPN
ajfa-13029	341	2	business	business	PROPN
ajfa-13029	341	3	review	review	PROPN
ajfa-13029	341	4	,	,	PUNCT
ajfa-13029	341	5	5(2	5(2	NUM
ajfa-13029	341	6	)	)	PUNCT
ajfa-13029	341	7	,	,	PUNCT
ajfa-13029	341	8	111	111	NUM
ajfa-13029	341	9	-	-	SYM
ajfa-13029	341	10	127	127	NUM
ajfa-13029	341	11	.	.	PUNCT
ajfa-13029	342	1	mauro	mauro	PROPN
ajfa-13029	342	2	,	,	PUNCT
ajfa-13029	342	3	p.	p.	NOUN
ajfa-13029	342	4	(	(	PUNCT
ajfa-13029	342	5	1998	1998	NUM
ajfa-13029	342	6	)	)	PUNCT
ajfa-13029	342	7	.	.	PUNCT
ajfa-13029	343	1	corruption	corruption	NOUN
ajfa-13029	343	2	:	:	PUNCT
ajfa-13029	343	3	causes	cause	NOUN
ajfa-13029	343	4	,	,	PUNCT
ajfa-13029	343	5	consequences	consequence	NOUN
ajfa-13029	343	6	,	,	PUNCT
ajfa-13029	343	7	and	and	CCONJ
ajfa-13029	343	8	agenda	agenda	NOUN
ajfa-13029	343	9	for	for	ADP
ajfa-13029	343	10	further	further	ADJ
ajfa-13029	343	11	research	research	NOUN
ajfa-13029	343	12	.	.	PUNCT
ajfa-13029	344	1	finance	finance	NOUN
ajfa-13029	344	2	and	and	CCONJ
ajfa-13029	344	3	development	development	NOUN
ajfa-13029	344	4	,	,	PUNCT
ajfa-13029	344	5	35(1	35(1	NUM
ajfa-13029	344	6	)	)	PUNCT
ajfa-13029	344	7	,	,	PUNCT
ajfa-13029	344	8	11	11	NUM
ajfa-13029	344	9	-	-	SYM
ajfa-13029	344	10	14	14	NUM
ajfa-13029	344	11	.	.	PUNCT
ajfa-13029	345	1	melo	melo	PROPN
ajfa-13029	345	2	,	,	PUNCT
ajfa-13029	345	3	m.	m.	NOUN
ajfa-13029	345	4	a.	a.	PROPN
ajfa-13029	345	5	,	,	PUNCT
ajfa-13029	345	6	pereira	pereira	PROPN
ajfa-13029	345	7	,	,	PUNCT
ajfa-13029	345	8	c.	c.	PROPN
ajfa-13029	345	9	,	,	PUNCT
ajfa-13029	345	10	&	&	CCONJ
ajfa-13029	345	11	figueiredo	figueiredo	PROPN
ajfa-13029	345	12	,	,	PUNCT
ajfa-13029	345	13	c.	c.	PROPN
ajfa-13029	345	14	m.	m.	NOUN
ajfa-13029	345	15	(	(	PUNCT
ajfa-13029	345	16	2009	2009	NUM
ajfa-13029	345	17	)	)	PUNCT
ajfa-13029	345	18	.	.	PUNCT
ajfa-13029	346	1	political	political	ADJ
ajfa-13029	346	2	and	and	CCONJ
ajfa-13029	346	3	institutional	institutional	ADJ
ajfa-13029	346	4	checks	check	NOUN
ajfa-13029	346	5	on	on	ADP
ajfa-13029	346	6	corruption	corruption	NOUN
ajfa-13029	346	7	:	:	PUNCT
ajfa-13029	346	8	explaining	explain	VERB
ajfa-13029	346	9	the	the	DET
ajfa-13029	346	10	performance	performance	NOUN
ajfa-13029	346	11	of	of	ADP
ajfa-13029	346	12	brazilian	brazilian	ADJ
ajfa-13029	346	13	audit	audit	NOUN
ajfa-13029	346	14	institutions	institution	NOUN
ajfa-13029	346	15	.	.	PUNCT
ajfa-13029	347	1	comparative	comparative	ADJ
ajfa-13029	347	2	political	political	ADJ
ajfa-13029	347	3	studies	study	NOUN
ajfa-13029	347	4	,	,	PUNCT
ajfa-13029	347	5	42(9	42(9	NUM
ajfa-13029	347	6	)	)	PUNCT
ajfa-13029	347	7	,	,	PUNCT
ajfa-13029	347	8	1217	1217	NUM
ajfa-13029	347	9	-	-	SYM
ajfa-13029	347	10	1244	1244	NUM
ajfa-13029	347	11	.	.	PUNCT
ajfa-13029	348	1	https://doi.org/10.1177/0010414009331732	https://doi.org/10.1177/0010414009331732	X
ajfa-13029	348	2	morehead	morehead	PROPN
ajfa-13029	348	3	,	,	PUNCT
ajfa-13029	348	4	w.	w.	PROPN
ajfa-13029	348	5	a.	a.	PROPN
ajfa-13029	348	6	(	(	PUNCT
ajfa-13029	348	7	2007	2007	NUM
ajfa-13029	348	8	)	)	PUNCT
ajfa-13029	348	9	.	.	PUNCT
ajfa-13029	349	1	internal	internal	ADJ
ajfa-13029	349	2	control	control	NOUN
ajfa-13029	349	3	and	and	CCONJ
ajfa-13029	349	4	governance	governance	NOUN
ajfa-13029	349	5	in	in	ADP
ajfa-13029	349	6	non	non	ADJ
ajfa-13029	349	7	-	-	ADJ
ajfa-13029	349	8	governmental	governmental	ADJ
ajfa-13029	349	9	organizations	organization	NOUN
ajfa-13029	349	10	.	.	PUNCT
ajfa-13029	350	1	phd	phd	NOUN
ajfa-13029	350	2	thesis	thesis	PROPN
ajfa-13029	350	3	,	,	PUNCT
ajfa-13029	350	4	the	the	DET
ajfa-13029	350	5	university	university	NOUN
ajfa-13029	350	6	of	of	ADP
ajfa-13029	350	7	southern	southern	PROPN
ajfa-13029	350	8	mississippi	mississippi	PROPN
ajfa-13029	350	9	.	.	PUNCT
ajfa-13029	351	1	murphy	murphy	PROPN
ajfa-13029	351	2	,	,	PUNCT
ajfa-13029	351	3	d.	d.	PROPN
ajfa-13029	351	4	s.	s.	PROPN
ajfa-13029	351	5	(	(	PUNCT
ajfa-13029	351	6	2004	2004	NUM
ajfa-13029	351	7	)	)	PUNCT
ajfa-13029	351	8	.	.	PUNCT
ajfa-13029	352	1	public	public	ADJ
ajfa-13029	352	2	sector	sector	NOUN
ajfa-13029	352	3	corruption	corruption	NOUN
ajfa-13029	352	4	in	in	ADP
ajfa-13029	352	5	bolivia	bolivia	PROPN
ajfa-13029	352	6	.	.	PUNCT
ajfa-13029	353	1	the	the	DET
ajfa-13029	353	2	journal	journal	NOUN
ajfa-13029	353	3	of	of	ADP
ajfa-13029	353	4	government	government	NOUN
ajfa-13029	353	5	financial	financial	ADJ
ajfa-13029	353	6	management	management	NOUN
ajfa-13029	353	7	,	,	PUNCT
ajfa-13029	353	8	53(3	53(3	NUM
ajfa-13029	353	9	)	)	PUNCT
ajfa-13029	353	10	,	,	PUNCT
ajfa-13029	353	11	44	44	NUM
ajfa-13029	353	12	-	-	SYM
ajfa-13029	353	13	52	52	NUM
ajfa-13029	353	14	.	.	PUNCT
ajfa-13029	354	1	asian	asian	ADJ
ajfa-13029	354	2	journal	journal	PROPN
ajfa-13029	354	3	of	of	ADP
ajfa-13029	354	4	finance	finance	PROPN
ajfa-13029	354	5	&	&	CCONJ
ajfa-13029	354	6	accounting	accounting	PROPN
ajfa-13029	354	7	issn	issn	PROPN
ajfa-13029	354	8	1946	1946	NUM
ajfa-13029	354	9	-	-	PUNCT
ajfa-13029	354	10	052x	052x	NOUN
ajfa-13029	354	11	2018	2018	NUM
ajfa-13029	354	12	,	,	PUNCT
ajfa-13029	354	13	vol	vol	NOUN
ajfa-13029	354	14	.	.	PROPN
ajfa-13029	355	1	10	10	NUM
ajfa-13029	355	2	,	,	PUNCT
ajfa-13029	355	3	no	no	INTJ
ajfa-13029	355	4	.	.	NOUN
ajfa-13029	355	5	1	1	NUM
ajfa-13029	355	6	ajfa.macrothink.org	ajfa.macrothink.org	PROPN
ajfa-13029	355	7	239	239	NUM
ajfa-13029	355	8	myint	myint	NOUN
ajfa-13029	355	9	,	,	PUNCT
ajfa-13029	355	10	u.	u.	PROPN
ajfa-13029	355	11	(	(	PUNCT
ajfa-13029	355	12	2000	2000	NUM
ajfa-13029	355	13	)	)	PUNCT
ajfa-13029	355	14	.	.	PUNCT
ajfa-13029	356	1	corruption	corruption	NOUN
ajfa-13029	356	2	:	:	PUNCT
ajfa-13029	356	3	causes	cause	NOUN
ajfa-13029	356	4	,	,	PUNCT
ajfa-13029	356	5	consequences	consequence	NOUN
ajfa-13029	356	6	and	and	CCONJ
ajfa-13029	356	7	cures	cure	NOUN
ajfa-13029	356	8	.	.	PUNCT
ajfa-13029	357	1	asia	asia	PROPN
ajfa-13029	357	2	pacific	pacific	PROPN
ajfa-13029	357	3	development	development	PROPN
ajfa-13029	357	4	journal	journal	PROPN
ajfa-13029	357	5	,	,	PUNCT
ajfa-13029	357	6	7(2	7(2	NUM
ajfa-13029	357	7	)	)	PUNCT
ajfa-13029	357	8	,	,	PUNCT
ajfa-13029	357	9	33	33	NUM
ajfa-13029	357	10	-	-	SYM
ajfa-13029	357	11	58	58	NUM
ajfa-13029	357	12	.	.	PUNCT
ajfa-13029	358	1	neu	neu	PROPN
ajfa-13029	358	2	,	,	PUNCT
ajfa-13029	358	3	d.	d.	PROPN
ajfa-13029	358	4	(	(	PUNCT
ajfa-13029	358	5	2006	2006	NUM
ajfa-13029	358	6	)	)	PUNCT
ajfa-13029	358	7	.	.	PUNCT
ajfa-13029	359	1	accounting	account	VERB
ajfa-13029	359	2	for	for	ADP
ajfa-13029	359	3	public	public	ADJ
ajfa-13029	359	4	space	space	NOUN
ajfa-13029	359	5	.	.	PUNCT
ajfa-13029	360	1	accounting	accounting	NOUN
ajfa-13029	360	2	,	,	PUNCT
ajfa-13029	360	3	organizations	organization	NOUN
ajfa-13029	360	4	and	and	CCONJ
ajfa-13029	360	5	society	society	NOUN
ajfa-13029	360	6	,	,	PUNCT
ajfa-13029	360	7	31(4	31(4	NUM
ajfa-13029	360	8	-	-	SYM
ajfa-13029	360	9	5	5	NUM
ajfa-13029	360	10	)	)	PUNCT
ajfa-13029	360	11	,	,	PUNCT
ajfa-13029	360	12	391	391	NUM
ajfa-13029	360	13	-	-	SYM
ajfa-13029	360	14	414	414	NUM
ajfa-13029	360	15	.	.	PUNCT
ajfa-13029	361	1	https://doi.org/10.1016/j.aos.2005.03.001	https://doi.org/10.1016/j.aos.2005.03.001	PROPN
ajfa-13029	361	2	neu	neu	PROPN
ajfa-13029	361	3	,	,	PUNCT
ajfa-13029	361	4	d.	d.	PROPN
ajfa-13029	361	5	,	,	PUNCT
ajfa-13029	361	6	everett	everett	PROPN
ajfa-13029	361	7	,	,	PUNCT
ajfa-13029	361	8	j.	j.	PROPN
ajfa-13029	361	9	,	,	PUNCT
ajfa-13029	361	10	&	&	CCONJ
ajfa-13029	361	11	rahaman	rahaman	PROPN
ajfa-13029	361	12	,	,	PUNCT
ajfa-13029	361	13	a.	a.	PROPN
ajfa-13029	361	14	s.	s.	PROPN
ajfa-13029	361	15	(	(	PUNCT
ajfa-13029	361	16	2013a	2013a	NUM
ajfa-13029	361	17	)	)	PUNCT
ajfa-13029	361	18	.	.	PUNCT
ajfa-13029	362	1	internal	internal	ADJ
ajfa-13029	362	2	auditing	auditing	NOUN
ajfa-13029	362	3	and	and	CCONJ
ajfa-13029	362	4	corruption	corruption	NOUN
ajfa-13029	362	5	within	within	ADP
ajfa-13029	362	6	government	government	NOUN
ajfa-13029	362	7	:	:	PUNCT
ajfa-13029	362	8	the	the	DET
ajfa-13029	362	9	case	case	NOUN
ajfa-13029	362	10	of	of	ADP
ajfa-13029	362	11	the	the	DET
ajfa-13029	362	12	canadian	canadian	ADJ
ajfa-13029	362	13	sponsorship	sponsorship	NOUN
ajfa-13029	362	14	program	program	NOUN
ajfa-13029	362	15	.	.	PUNCT
ajfa-13029	363	1	contemporary	contemporary	ADJ
ajfa-13029	363	2	accounting	accounting	PROPN
ajfa-13029	363	3	research	research	NOUN
ajfa-13029	363	4	,	,	PUNCT
ajfa-13029	363	5	30(3	30(3	NUM
ajfa-13029	363	6	)	)	PUNCT
ajfa-13029	363	7	,	,	PUNCT
ajfa-13029	363	8	1223	1223	NUM
ajfa-13029	363	9	-	-	SYM
ajfa-13029	363	10	1250	1250	NUM
ajfa-13029	363	11	.	.	PUNCT
ajfa-13029	364	1	https://doi.org/10.1111/j.1911-3846.2012.01195.x	https://doi.org/10.1111/j.1911-3846.2012.01195.x	PROPN
ajfa-13029	364	2	neu	neu	PROPN
ajfa-13029	364	3	,	,	PUNCT
ajfa-13029	364	4	d.	d.	PROPN
ajfa-13029	364	5	,	,	PUNCT
ajfa-13029	364	6	everett	everett	PROPN
ajfa-13029	364	7	,	,	PUNCT
ajfa-13029	364	8	j.	j.	PROPN
ajfa-13029	364	9	,	,	PUNCT
ajfa-13029	364	10	&	&	CCONJ
ajfa-13029	364	11	rahaman	rahaman	PROPN
ajfa-13029	364	12	,	,	PUNCT
ajfa-13029	364	13	a.	a.	PROPN
ajfa-13029	364	14	s.	s.	PROPN
ajfa-13029	364	15	(	(	PUNCT
ajfa-13029	364	16	2015	2015	NUM
ajfa-13029	364	17	)	)	PUNCT
ajfa-13029	364	18	.	.	PUNCT
ajfa-13029	365	1	preventing	prevent	VERB
ajfa-13029	365	2	corruption	corruption	NOUN
ajfa-13029	365	3	within	within	ADP
ajfa-13029	365	4	government	government	NOUN
ajfa-13029	365	5	procurement	procurement	NOUN
ajfa-13029	365	6	:	:	PUNCT
ajfa-13029	365	7	constructing	construct	VERB
ajfa-13029	365	8	the	the	DET
ajfa-13029	365	9	disciplined	disciplined	ADJ
ajfa-13029	365	10	and	and	CCONJ
ajfa-13029	365	11	ethical	ethical	ADJ
ajfa-13029	365	12	subject	subject	NOUN
ajfa-13029	365	13	.	.	PUNCT
ajfa-13029	366	1	critical	critical	ADJ
ajfa-13029	366	2	perspectives	perspective	NOUN
ajfa-13029	366	3	on	on	ADP
ajfa-13029	366	4	accounting	accounting	NOUN
ajfa-13029	366	5	,	,	PUNCT
ajfa-13029	366	6	28	28	NUM
ajfa-13029	366	7	,	,	PUNCT
ajfa-13029	366	8	49	49	NUM
ajfa-13029	366	9	-	-	SYM
ajfa-13029	366	10	61	61	NUM
ajfa-13029	366	11	.	.	PUNCT
ajfa-13029	367	1	https://doi.org/10.1016/j.cpa.2014.03.012	https://doi.org/10.1016/j.cpa.2014.03.012	PROPN
ajfa-13029	367	2	neu	neu	PROPN
ajfa-13029	367	3	,	,	PUNCT
ajfa-13029	367	4	d.	d.	PROPN
ajfa-13029	367	5	,	,	PUNCT
ajfa-13029	367	6	everett	everett	PROPN
ajfa-13029	367	7	,	,	PUNCT
ajfa-13029	367	8	j.	j.	PROPN
ajfa-13029	367	9	,	,	PUNCT
ajfa-13029	367	10	rahaman	rahaman	NOUN
ajfa-13029	367	11	,	,	PUNCT
ajfa-13029	367	12	a.	a.	PROPN
ajfa-13029	367	13	s.	s.	PROPN
ajfa-13029	367	14	,	,	PUNCT
ajfa-13029	367	15	&	&	CCONJ
ajfa-13029	367	16	martinez	martinez	PROPN
ajfa-13029	367	17	,	,	PUNCT
ajfa-13029	367	18	d.	d.	PROPN
ajfa-13029	367	19	(	(	PUNCT
ajfa-13029	367	20	2013b	2013b	NUM
ajfa-13029	367	21	)	)	PUNCT
ajfa-13029	367	22	.	.	PUNCT
ajfa-13029	368	1	accounting	accounting	NOUN
ajfa-13029	368	2	and	and	CCONJ
ajfa-13029	368	3	networks	network	NOUN
ajfa-13029	368	4	of	of	ADP
ajfa-13029	368	5	corruption	corruption	NOUN
ajfa-13029	368	6	.	.	PUNCT
ajfa-13029	369	1	accounting	accounting	NOUN
ajfa-13029	369	2	,	,	PUNCT
ajfa-13029	369	3	organizations	organization	NOUN
ajfa-13029	369	4	and	and	CCONJ
ajfa-13029	369	5	society	society	NOUN
ajfa-13029	369	6	,	,	PUNCT
ajfa-13029	369	7	38(6	38(6	NOUN
ajfa-13029	369	8	-	-	SYM
ajfa-13029	369	9	7	7	NUM
ajfa-13029	369	10	)	)	PUNCT
ajfa-13029	369	11	,	,	PUNCT
ajfa-13029	369	12	505	505	NUM
ajfa-13029	369	13	-	-	SYM
ajfa-13029	369	14	524	524	NUM
ajfa-13029	369	15	.	.	PUNCT
ajfa-13029	370	1	https://doi.org/10.1016/j.aos.2012.01.003	https://doi.org/10.1016/j.aos.2012.01.003	PROPN
ajfa-13029	370	2	nwabuzor	nwabuzor	PROPN
ajfa-13029	370	3	,	,	PUNCT
ajfa-13029	370	4	a.	a.	NOUN
ajfa-13029	370	5	(	(	PUNCT
ajfa-13029	370	6	2005	2005	NUM
ajfa-13029	370	7	)	)	PUNCT
ajfa-13029	370	8	.	.	PUNCT
ajfa-13029	371	1	corruption	corruption	NOUN
ajfa-13029	371	2	and	and	CCONJ
ajfa-13029	371	3	development	development	NOUN
ajfa-13029	371	4	:	:	PUNCT
ajfa-13029	371	5	new	new	ADJ
ajfa-13029	371	6	initiatives	initiative	NOUN
ajfa-13029	371	7	in	in	ADP
ajfa-13029	371	8	economic	economic	ADJ
ajfa-13029	371	9	openness	openness	NOUN
ajfa-13029	371	10	and	and	CCONJ
ajfa-13029	371	11	strengthened	strengthen	VERB
ajfa-13029	371	12	rule	rule	NOUN
ajfa-13029	371	13	of	of	ADP
ajfa-13029	371	14	law	law	NOUN
ajfa-13029	371	15	.	.	PUNCT
ajfa-13029	372	1	journal	journal	PROPN
ajfa-13029	372	2	of	of	ADP
ajfa-13029	372	3	business	business	NOUN
ajfa-13029	372	4	ethics	ethic	NOUN
ajfa-13029	372	5	,	,	PUNCT
ajfa-13029	372	6	59(1	59(1	NUM
ajfa-13029	372	7	)	)	PUNCT
ajfa-13029	372	8	,	,	PUNCT
ajfa-13029	372	9	121	121	NUM
ajfa-13029	372	10	-	-	SYM
ajfa-13029	372	11	138	138	NUM
ajfa-13029	372	12	.	.	PUNCT
ajfa-13029	373	1	https://doi.org/10.1007/s10551-005-3402-3	https://doi.org/10.1007/s10551-005-3402-3	PROPN
ajfa-13029	373	2	olken	olken	PROPN
ajfa-13029	373	3	,	,	PUNCT
ajfa-13029	373	4	b.	b.	PROPN
ajfa-13029	373	5	a.	a.	PROPN
ajfa-13029	373	6	(	(	PUNCT
ajfa-13029	373	7	2007	2007	NUM
ajfa-13029	373	8	)	)	PUNCT
ajfa-13029	373	9	.	.	PUNCT
ajfa-13029	374	1	monitoring	monitor	VERB
ajfa-13029	374	2	corruption	corruption	NOUN
ajfa-13029	374	3	:	:	PUNCT
ajfa-13029	374	4	evidence	evidence	NOUN
ajfa-13029	374	5	from	from	ADP
ajfa-13029	374	6	a	a	DET
ajfa-13029	374	7	field	field	NOUN
ajfa-13029	374	8	experiment	experiment	NOUN
ajfa-13029	374	9	in	in	ADP
ajfa-13029	374	10	indonesia	indonesia	PROPN
ajfa-13029	374	11	.	.	PROPN
ajfa-13029	375	1	journal	journal	PROPN
ajfa-13029	375	2	of	of	ADP
ajfa-13029	375	3	political	political	ADJ
ajfa-13029	375	4	economy	economy	NOUN
ajfa-13029	375	5	,	,	PUNCT
ajfa-13029	375	6	115(2	115(2	NUM
ajfa-13029	375	7	)	)	PUNCT
ajfa-13029	375	8	,	,	PUNCT
ajfa-13029	375	9	200	200	NUM
ajfa-13029	375	10	-	-	SYM
ajfa-13029	375	11	249	249	NUM
ajfa-13029	375	12	.	.	PUNCT
ajfa-13029	376	1	https://doi.org/10.1086/517935	https://doi.org/10.1086/517935	AUX
ajfa-13029	376	2	olken	olken	VERB
ajfa-13029	376	3	,	,	PUNCT
ajfa-13029	376	4	b.	b.	PROPN
ajfa-13029	376	5	a.	a.	PROPN
ajfa-13029	376	6	(	(	PUNCT
ajfa-13029	376	7	2009	2009	NUM
ajfa-13029	376	8	)	)	PUNCT
ajfa-13029	376	9	.	.	PUNCT
ajfa-13029	377	1	corruption	corruption	NOUN
ajfa-13029	377	2	perceptions	perception	NOUN
ajfa-13029	377	3	vs.	vs.	ADP
ajfa-13029	377	4	corruption	corruption	NOUN
ajfa-13029	377	5	reality	reality	NOUN
ajfa-13029	377	6	.	.	PUNCT
ajfa-13029	378	1	journal	journal	NOUN
ajfa-13029	378	2	of	of	ADP
ajfa-13029	378	3	public	public	ADJ
ajfa-13029	378	4	economics	economic	NOUN
ajfa-13029	378	5	,	,	PUNCT
ajfa-13029	378	6	93(7	93(7	NUM
ajfa-13029	378	7	-	-	SYM
ajfa-13029	378	8	8)	8)	NUM
ajfa-13029	378	9	,	,	PUNCT
ajfa-13029	378	10	950	950	NUM
ajfa-13029	378	11	-	-	SYM
ajfa-13029	378	12	964	964	NUM
ajfa-13029	378	13	.	.	PUNCT
ajfa-13029	379	1	https://doi.org/10.1016/j.jpubeco.2009.03.001	https://doi.org/10.1016/j.jpubeco.2009.03.001	NOUN
ajfa-13029	379	2	otalor	otalor	NOUN
ajfa-13029	379	3	,	,	PUNCT
ajfa-13029	379	4	j.	j.	PROPN
ajfa-13029	379	5	i.	i.	PROPN
ajfa-13029	379	6	,	,	PUNCT
ajfa-13029	379	7	&	&	CCONJ
ajfa-13029	379	8	eiya	eiya	PROPN
ajfa-13029	379	9	,	,	PUNCT
ajfa-13029	379	10	o.	o.	PROPN
ajfa-13029	379	11	(	(	PUNCT
ajfa-13029	379	12	2013	2013	NUM
ajfa-13029	379	13	)	)	PUNCT
ajfa-13029	379	14	.	.	PUNCT
ajfa-13029	380	1	combating	combat	VERB
ajfa-13029	380	2	corruption	corruption	NOUN
ajfa-13029	380	3	in	in	ADP
ajfa-13029	380	4	nigeria	nigeria	PROPN
ajfa-13029	380	5	 	 	SPACE
ajfa-13029	380	6	:	:	PUNCT
ajfa-13029	380	7	the	the	DET
ajfa-13029	380	8	role	role	NOUN
ajfa-13029	380	9	of	of	ADP
ajfa-13029	380	10	the	the	DET
ajfa-13029	380	11	public	public	ADJ
ajfa-13029	380	12	sector	sector	NOUN
ajfa-13029	380	13	auditor	auditor	NOUN
ajfa-13029	380	14	.	.	PUNCT
ajfa-13029	381	1	research	research	NOUN
ajfa-13029	381	2	journal	journal	PROPN
ajfa-13029	381	3	of	of	ADP
ajfa-13029	381	4	finance	finance	NOUN
ajfa-13029	381	5	and	and	CCONJ
ajfa-13029	381	6	accounting	accounting	NOUN
ajfa-13029	381	7	,	,	PUNCT
ajfa-13029	381	8	4(4	4(4	NUM
ajfa-13029	381	9	)	)	PUNCT
ajfa-13029	381	10	,	,	PUNCT
ajfa-13029	381	11	122	122	NUM
ajfa-13029	381	12	-	-	SYM
ajfa-13029	381	13	132	132	NUM
ajfa-13029	381	14	.	.	PUNCT
ajfa-13029	382	1	othman	othman	PROPN
ajfa-13029	382	2	,	,	PUNCT
ajfa-13029	382	3	r.	r.	PROPN
ajfa-13029	382	4	,	,	PUNCT
ajfa-13029	382	5	aris	aris	PROPN
ajfa-13029	382	6	,	,	PUNCT
ajfa-13029	382	7	n.	n.	PROPN
ajfa-13029	382	8	a.	a.	PROPN
ajfa-13029	382	9	,	,	PUNCT
ajfa-13029	382	10	mardziyah	mardziyah	NOUN
ajfa-13029	382	11	,	,	PUNCT
ajfa-13029	382	12	a.	a.	NOUN
ajfa-13029	382	13	,	,	PUNCT
ajfa-13029	382	14	zainan	zainan	PROPN
ajfa-13029	382	15	,	,	PUNCT
ajfa-13029	382	16	n.	n.	PROPN
ajfa-13029	382	17	,	,	PUNCT
ajfa-13029	382	18	&	&	CCONJ
ajfa-13029	382	19	amin	amin	PROPN
ajfa-13029	382	20	,	,	PUNCT
ajfa-13029	382	21	n.	n.	PROPN
ajfa-13029	382	22	m.	m.	NOUN
ajfa-13029	382	23	(	(	PUNCT
ajfa-13029	382	24	2015	2015	NUM
ajfa-13029	382	25	)	)	PUNCT
ajfa-13029	382	26	.	.	PUNCT
ajfa-13029	383	1	fraud	fraud	NOUN
ajfa-13029	383	2	detection	detection	PROPN
ajfa-13029	383	3	and	and	CCONJ
ajfa-13029	383	4	prevention	prevention	NOUN
ajfa-13029	383	5	methods	method	NOUN
ajfa-13029	383	6	in	in	ADP
ajfa-13029	383	7	the	the	DET
ajfa-13029	383	8	malaysian	malaysian	ADJ
ajfa-13029	383	9	public	public	ADJ
ajfa-13029	383	10	sector	sector	NOUN
ajfa-13029	383	11	:	:	PUNCT
ajfa-13029	383	12	accountants	accountant	NOUN
ajfa-13029	383	13	’	'	PUNCT
ajfa-13029	383	14	and	and	CCONJ
ajfa-13029	383	15	internal	internal	ADJ
ajfa-13029	383	16	auditors	auditor	NOUN
ajfa-13029	383	17	’	’	PART
ajfa-13029	383	18	perceptions	perception	NOUN
ajfa-13029	383	19	.	.	PUNCT
ajfa-13029	384	1	procedia	procedia	ADJ
ajfa-13029	384	2	economics	economic	NOUN
ajfa-13029	384	3	and	and	CCONJ
ajfa-13029	384	4	finance	finance	NOUN
ajfa-13029	384	5	,	,	PUNCT
ajfa-13029	384	6	28	28	NUM
ajfa-13029	384	7	,	,	PUNCT
ajfa-13029	384	8	59	59	NUM
ajfa-13029	384	9	-	-	SYM
ajfa-13029	384	10	67	67	NUM
ajfa-13029	384	11	.	.	PUNCT
ajfa-13029	385	1	https://doi.org/10.1016/s2212-5671(15)01082-5	https://doi.org/10.1016/s2212-5671(15)01082-5	PROPN
ajfa-13029	385	2	othman	othman	PROPN
ajfa-13029	385	3	,	,	PUNCT
ajfa-13029	385	4	z.	z.	PROPN
ajfa-13029	385	5	,	,	PUNCT
ajfa-13029	385	6	shafie	shafie	NOUN
ajfa-13029	385	7	,	,	PUNCT
ajfa-13029	385	8	r.	r.	PROPN
ajfa-13029	385	9	,	,	PUNCT
ajfa-13029	385	10	&	&	CCONJ
ajfa-13029	385	11	zakimi	zakimi	PROPN
ajfa-13029	385	12	,	,	PUNCT
ajfa-13029	385	13	f.	f.	PROPN
ajfa-13029	385	14	a.	a.	PROPN
ajfa-13029	385	15	h.	h.	PROPN
ajfa-13029	385	16	(	(	PUNCT
ajfa-13029	385	17	2014	2014	NUM
ajfa-13029	385	18	)	)	PUNCT
ajfa-13029	385	19	.	.	PUNCT
ajfa-13029	386	1	corruption	corruption	NOUN
ajfa-13029	386	2	why	why	SCONJ
ajfa-13029	386	3	do	do	AUX
ajfa-13029	386	4	they	they	PRON
ajfa-13029	386	5	do	do	VERB
ajfa-13029	386	6	it	it	PRON
ajfa-13029	386	7	 	 	SPACE
ajfa-13029	386	8	?	?	PUNCT
ajfa-13029	387	1	in	in	ADP
ajfa-13029	387	2	procedia	procedia	PROPN
ajfa-13029	387	3	social	social	ADJ
ajfa-13029	387	4	and	and	CCONJ
ajfa-13029	387	5	behavioral	behavioral	ADJ
ajfa-13029	387	6	sciences	science	NOUN
ajfa-13029	387	7	(	(	PUNCT
ajfa-13029	387	8	vol	vol	NOUN
ajfa-13029	387	9	.	.	NOUN
ajfa-13029	387	10	164	164	NUM
ajfa-13029	387	11	,	,	PUNCT
ajfa-13029	387	12	pp	pp	ADJ
ajfa-13029	387	13	.	.	PUNCT
ajfa-13029	387	14	248	248	NUM
ajfa-13029	387	15	-	-	SYM
ajfa-13029	387	16	257	257	NUM
ajfa-13029	387	17	)	)	PUNCT
ajfa-13029	387	18	.	.	PUNCT
ajfa-13029	388	1	elsevier	elsevier	PROPN
ajfa-13029	388	2	b.v	b.v	PROPN
ajfa-13029	388	3	.	.	PROPN
ajfa-13029	388	4	https://doi.org/10.1016/j.sbspro.2014.11.074	https://doi.org/10.1016/j.sbspro.2014.11.074	PROPN
ajfa-13029	388	5	papaconstantinou	papaconstantinou	PROPN
ajfa-13029	388	6	,	,	PUNCT
ajfa-13029	388	7	p.	p.	PROPN
ajfa-13029	388	8	,	,	PUNCT
ajfa-13029	388	9	tsagkanos	tsagkanos	PROPN
ajfa-13029	388	10	,	,	PUNCT
ajfa-13029	388	11	a.	a.	NOUN
ajfa-13029	388	12	,	,	PUNCT
ajfa-13029	388	13	&	&	CCONJ
ajfa-13029	388	14	siriopoulos	siriopoulos	PROPN
ajfa-13029	388	15	,	,	PUNCT
ajfa-13029	388	16	c.	c.	PROPN
ajfa-13029	388	17	(	(	PUNCT
ajfa-13029	388	18	2013	2013	NUM
ajfa-13029	388	19	)	)	PUNCT
ajfa-13029	388	20	.	.	PUNCT
ajfa-13029	389	1	how	how	SCONJ
ajfa-13029	389	2	bureaucracy	bureaucracy	NOUN
ajfa-13029	389	3	and	and	CCONJ
ajfa-13029	389	4	corruption	corruption	NOUN
ajfa-13029	389	5	affect	affect	VERB
ajfa-13029	389	6	economic	economic	ADJ
ajfa-13029	389	7	growth	growth	NOUN
ajfa-13029	389	8	and	and	CCONJ
ajfa-13029	389	9	convergence	convergence	NOUN
ajfa-13029	389	10	in	in	ADP
ajfa-13029	389	11	the	the	DET
ajfa-13029	389	12	european	european	PROPN
ajfa-13029	389	13	union	union	PROPN
ajfa-13029	389	14	the	the	DET
ajfa-13029	389	15	case	case	NOUN
ajfa-13029	389	16	of	of	ADP
ajfa-13029	389	17	greece	greece	PROPN
ajfa-13029	389	18	.	.	PUNCT
ajfa-13029	390	1	managerial	managerial	ADJ
ajfa-13029	390	2	finance	finance	NOUN
ajfa-13029	390	3	,	,	PUNCT
ajfa-13029	390	4	39(9	39(9	PROPN
ajfa-13029	390	5	)	)	PUNCT
ajfa-13029	390	6	,	,	PUNCT
ajfa-13029	390	7	837	837	NUM
ajfa-13029	390	8	-	-	SYM
ajfa-13029	390	9	847	847	NUM
ajfa-13029	390	10	.	.	PUNCT
ajfa-13029	391	1	https://doi.org/10.1108/mf-12-2009-0143	https://doi.org/10.1108/mf-12-2009-0143	PROPN
ajfa-13029	391	2	power	power	PROPN
ajfa-13029	391	3	,	,	PUNCT
ajfa-13029	391	4	m.	m.	NOUN
ajfa-13029	391	5	(	(	PUNCT
ajfa-13029	391	6	1997	1997	NUM
ajfa-13029	391	7	)	)	PUNCT
ajfa-13029	391	8	.	.	PUNCT
ajfa-13029	392	1	the	the	DET
ajfa-13029	392	2	audit	audit	NOUN
ajfa-13029	392	3	society	society	NOUN
ajfa-13029	392	4	:	:	PUNCT
ajfa-13029	392	5	rituals	ritual	NOUN
ajfa-13029	392	6	of	of	ADP
ajfa-13029	392	7	verification	verification	NOUN
ajfa-13029	392	8	.	.	PUNCT
ajfa-13029	393	1	new	new	PROPN
ajfa-13029	393	2	york	york	PROPN
ajfa-13029	393	3	,	,	PUNCT
ajfa-13029	393	4	usa	usa	PROPN
ajfa-13029	393	5	:	:	PUNCT
ajfa-13029	393	6	oxford	oxford	PROPN
ajfa-13029	393	7	university	university	PROPN
ajfa-13029	393	8	press	press	NOUN
ajfa-13029	393	9	.	.	PUNCT
ajfa-13029	394	1	rady	rady	PROPN
ajfa-13029	394	2	,	,	PUNCT
ajfa-13029	394	3	t.	t.	PROPN
ajfa-13029	394	4	(	(	PUNCT
ajfa-13029	394	5	2016	2016	NUM
ajfa-13029	394	6	)	)	PUNCT
ajfa-13029	394	7	.	.	PUNCT
ajfa-13029	395	1	corruption	corruption	NOUN
ajfa-13029	395	2	,	,	PUNCT
ajfa-13029	395	3	business	business	NOUN
ajfa-13029	395	4	,	,	PUNCT
ajfa-13029	395	5	and	and	CCONJ
ajfa-13029	395	6	economic	economic	ADJ
ajfa-13029	395	7	development	development	NOUN
ajfa-13029	395	8	.	.	PUNCT
ajfa-13029	396	1	journal	journal	NOUN
ajfa-13029	396	2	of	of	ADP
ajfa-13029	396	3	organizational	organizational	ADJ
ajfa-13029	396	4	culture	culture	NOUN
ajfa-13029	396	5	,	,	PUNCT
ajfa-13029	396	6	communication	communication	NOUN
ajfa-13029	396	7	and	and	CCONJ
ajfa-13029	396	8	conflict	conflict	NOUN
ajfa-13029	396	9	,	,	PUNCT
ajfa-13029	396	10	20(1	20(1	NUM
ajfa-13029	396	11	)	)	PUNCT
ajfa-13029	396	12	,	,	PUNCT
ajfa-13029	396	13	45	45	NUM
ajfa-13029	396	14	-	-	SYM
ajfa-13029	396	15	56	56	NUM
ajfa-13029	396	16	.	.	PUNCT
ajfa-13029	397	1	asian	asian	ADJ
ajfa-13029	397	2	journal	journal	PROPN
ajfa-13029	397	3	of	of	ADP
ajfa-13029	397	4	finance	finance	PROPN
ajfa-13029	397	5	&	&	CCONJ
ajfa-13029	397	6	accounting	accounting	PROPN
ajfa-13029	397	7	issn	issn	PROPN
ajfa-13029	397	8	1946	1946	NUM
ajfa-13029	397	9	-	-	PUNCT
ajfa-13029	397	10	052x	052x	NOUN
ajfa-13029	397	11	2018	2018	NUM
ajfa-13029	397	12	,	,	PUNCT
ajfa-13029	397	13	vol	vol	NOUN
ajfa-13029	397	14	.	.	PROPN
ajfa-13029	398	1	10	10	NUM
ajfa-13029	398	2	,	,	PUNCT
ajfa-13029	398	3	no	no	INTJ
ajfa-13029	398	4	.	.	NOUN
ajfa-13029	398	5	1	1	NUM
ajfa-13029	398	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13029	398	7	240	240	NUM
ajfa-13029	398	8	raman	raman	NOUN
ajfa-13029	398	9	,	,	PUNCT
ajfa-13029	398	10	k.	k.	PROPN
ajfa-13029	398	11	k.	k.	PROPN
ajfa-13029	398	12	,	,	PUNCT
ajfa-13029	398	13	&	&	CCONJ
ajfa-13029	398	14	wilson	wilson	PROPN
ajfa-13029	398	15	,	,	PUNCT
ajfa-13029	398	16	e.	e.	PROPN
ajfa-13029	398	17	r.	r.	PROPN
ajfa-13029	398	18	(	(	PUNCT
ajfa-13029	398	19	1994	1994	NUM
ajfa-13029	398	20	)	)	PUNCT
ajfa-13029	398	21	.	.	PUNCT
ajfa-13029	399	1	governmental	governmental	ADJ
ajfa-13029	399	2	audit	audit	NOUN
ajfa-13029	399	3	procurement	procurement	NOUN
ajfa-13029	399	4	practices	practice	NOUN
ajfa-13029	399	5	and	and	CCONJ
ajfa-13029	399	6	seasoned	seasoned	ADJ
ajfa-13029	399	7	bond	bond	NOUN
ajfa-13029	399	8	prices	price	NOUN
ajfa-13029	399	9	.	.	PUNCT
ajfa-13029	400	1	accounting	accounting	NOUN
ajfa-13029	400	2	review	review	PROPN
ajfa-13029	400	3	,	,	PUNCT
ajfa-13029	400	4	69(4	69(4	NOUN
ajfa-13029	400	5	)	)	PUNCT
ajfa-13029	400	6	,	,	PUNCT
ajfa-13029	400	7	517	517	NUM
ajfa-13029	400	8	-	-	SYM
ajfa-13029	400	9	538	538	NUM
ajfa-13029	400	10	.	.	PUNCT
ajfa-13029	401	1	saito	saito	PROPN
ajfa-13029	401	2	,	,	PUNCT
ajfa-13029	401	3	y.	y.	PROPN
ajfa-13029	401	4	,	,	PUNCT
ajfa-13029	401	5	&	&	CCONJ
ajfa-13029	401	6	mcintosh	mcintosh	PROPN
ajfa-13029	401	7	,	,	PUNCT
ajfa-13029	401	8	c.	c.	PROPN
ajfa-13029	401	9	s.	s.	PROPN
ajfa-13029	401	10	(	(	PUNCT
ajfa-13029	401	11	2010	2010	NUM
ajfa-13029	401	12	)	)	PUNCT
ajfa-13029	401	13	.	.	PUNCT
ajfa-13029	402	1	the	the	DET
ajfa-13029	402	2	economic	economic	ADJ
ajfa-13029	402	3	value	value	NOUN
ajfa-13029	402	4	of	of	ADP
ajfa-13029	402	5	auditing	auditing	NOUN
ajfa-13029	402	6	and	and	CCONJ
ajfa-13029	402	7	its	its	PRON
ajfa-13029	402	8	effectiveness	effectiveness	NOUN
ajfa-13029	402	9	in	in	ADP
ajfa-13029	402	10	public	public	ADJ
ajfa-13029	402	11	school	school	NOUN
ajfa-13029	402	12	operations	operation	NOUN
ajfa-13029	402	13	.	.	PUNCT
ajfa-13029	403	1	contemporary	contemporary	ADJ
ajfa-13029	403	2	accounting	accounting	PROPN
ajfa-13029	403	3	research	research	NOUN
ajfa-13029	403	4	,	,	PUNCT
ajfa-13029	403	5	27(2	27(2	PRON
ajfa-13029	403	6	)	)	PUNCT
ajfa-13029	403	7	,	,	PUNCT
ajfa-13029	403	8	639	639	NUM
ajfa-13029	403	9	-	-	SYM
ajfa-13029	403	10	667	667	NUM
ajfa-13029	403	11	.	.	PUNCT
ajfa-13029	404	1	https://doi.org/10.1111/j.1911-3846.2010.01019.x	https://doi.org/10.1111/j.1911-3846.2010.01019.x	PRON
ajfa-13029	404	2	santiso	santiso	NOUN
ajfa-13029	404	3	,	,	PUNCT
ajfa-13029	404	4	c.	c.	PROPN
ajfa-13029	404	5	(	(	PUNCT
ajfa-13029	404	6	2007	2007	NUM
ajfa-13029	404	7	)	)	PUNCT
ajfa-13029	404	8	.	.	PUNCT
ajfa-13029	405	1	auditing	audit	VERB
ajfa-13029	405	2	for	for	ADP
ajfa-13029	405	3	accountability	accountability	NOUN
ajfa-13029	405	4	?	?	PUNCT
ajfa-13029	406	1	political	political	ADJ
ajfa-13029	406	2	economy	economy	NOUN
ajfa-13029	406	3	of	of	ADP
ajfa-13029	406	4	government	government	NOUN
ajfa-13029	406	5	auditing	auditing	NOUN
ajfa-13029	406	6	and	and	CCONJ
ajfa-13029	406	7	budget	budget	NOUN
ajfa-13029	406	8	oversight	oversight	NOUN
ajfa-13029	406	9	in	in	ADP
ajfa-13029	406	10	emerging	emerge	VERB
ajfa-13029	406	11	economies	economy	NOUN
ajfa-13029	406	12	.	.	PUNCT
ajfa-13029	407	1	phd	phd	NOUN
ajfa-13029	407	2	thesis	thesis	PROPN
ajfa-13029	407	3	,	,	PUNCT
ajfa-13029	407	4	johns	johns	PROPN
ajfa-13029	407	5	hopkins	hopkins	PROPN
ajfa-13029	407	6	university	university	PROPN
ajfa-13029	407	7	.	.	PUNCT
ajfa-13029	408	1	schelker	schelker	PROPN
ajfa-13029	408	2	,	,	PUNCT
ajfa-13029	408	3	m.	m.	NOUN
ajfa-13029	408	4	(	(	PUNCT
ajfa-13029	408	5	2012	2012	NUM
ajfa-13029	408	6	)	)	PUNCT
ajfa-13029	408	7	.	.	PUNCT
ajfa-13029	409	1	auditor	auditor	NOUN
ajfa-13029	409	2	expertise	expertise	NOUN
ajfa-13029	409	3	:	:	PUNCT
ajfa-13029	409	4	evidence	evidence	NOUN
ajfa-13029	409	5	from	from	ADP
ajfa-13029	409	6	the	the	DET
ajfa-13029	409	7	public	public	ADJ
ajfa-13029	409	8	sector	sector	NOUN
ajfa-13029	409	9	.	.	PUNCT
ajfa-13029	410	1	economics	economic	NOUN
ajfa-13029	410	2	letters	letter	NOUN
ajfa-13029	410	3	,	,	PUNCT
ajfa-13029	410	4	116(3	116(3	NUM
ajfa-13029	410	5	)	)	PUNCT
ajfa-13029	410	6	,	,	PUNCT
ajfa-13029	410	7	432	432	NUM
ajfa-13029	410	8	-	-	SYM
ajfa-13029	410	9	435	435	NUM
ajfa-13029	410	10	.	.	PUNCT
ajfa-13029	411	1	https://doi.org/10.1016/j.econlet.2012.04.051	https://doi.org/10.1016/j.econlet.2012.04.051	NUM
ajfa-13029	411	2	schelker	schelker	NOUN
ajfa-13029	411	3	,	,	PUNCT
ajfa-13029	411	4	m.	m.	NOUN
ajfa-13029	411	5	,	,	PUNCT
ajfa-13029	411	6	&	&	CCONJ
ajfa-13029	411	7	eichenberger	eichenberger	NOUN
ajfa-13029	411	8	,	,	PUNCT
ajfa-13029	411	9	r.	r.	PROPN
ajfa-13029	411	10	(	(	PUNCT
ajfa-13029	411	11	2010	2010	NUM
ajfa-13029	411	12	)	)	PUNCT
ajfa-13029	411	13	.	.	PUNCT
ajfa-13029	412	1	auditors	auditor	NOUN
ajfa-13029	412	2	and	and	CCONJ
ajfa-13029	412	3	fiscal	fiscal	ADJ
ajfa-13029	412	4	policy	policy	NOUN
ajfa-13029	412	5	:	:	PUNCT
ajfa-13029	412	6	empirical	empirical	ADJ
ajfa-13029	412	7	evidence	evidence	NOUN
ajfa-13029	412	8	on	on	ADP
ajfa-13029	412	9	a	a	DET
ajfa-13029	412	10	little	little	ADJ
ajfa-13029	412	11	big	big	ADJ
ajfa-13029	412	12	institution	institution	NOUN
ajfa-13029	412	13	.	.	PUNCT
ajfa-13029	413	1	journal	journal	NOUN
ajfa-13029	413	2	of	of	ADP
ajfa-13029	413	3	comparative	comparative	ADJ
ajfa-13029	413	4	economics	economic	NOUN
ajfa-13029	413	5	,	,	PUNCT
ajfa-13029	413	6	38(4	38(4	NUM
ajfa-13029	413	7	)	)	PUNCT
ajfa-13029	413	8	,	,	PUNCT
ajfa-13029	413	9	357	357	NUM
ajfa-13029	413	10	-	-	SYM
ajfa-13029	413	11	380	380	NUM
ajfa-13029	413	12	.	.	PUNCT
ajfa-13029	414	1	https://doi.org/10.1016/j.jce.2010.09.002	https://doi.org/10.1016/j.jce.2010.09.002	NOUN
ajfa-13029	414	2	shleifer	shleifer	PROPN
ajfa-13029	414	3	,	,	PUNCT
ajfa-13029	414	4	a.	a.	PROPN
ajfa-13029	414	5	,	,	PUNCT
ajfa-13029	414	6	&	&	CCONJ
ajfa-13029	414	7	vishny	vishny	PROPN
ajfa-13029	414	8	,	,	PUNCT
ajfa-13029	414	9	r.	r.	PROPN
ajfa-13029	414	10	w.	w.	PROPN
ajfa-13029	414	11	(	(	PUNCT
ajfa-13029	414	12	1993	1993	NUM
ajfa-13029	414	13	)	)	PUNCT
ajfa-13029	414	14	.	.	PUNCT
ajfa-13029	415	1	corruption	corruption	NOUN
ajfa-13029	415	2	.	.	PUNCT
ajfa-13029	416	1	the	the	DET
ajfa-13029	416	2	quarterly	quarterly	ADJ
ajfa-13029	416	3	journal	journal	NOUN
ajfa-13029	416	4	of	of	ADP
ajfa-13029	416	5	economics	economic	NOUN
ajfa-13029	416	6	,	,	PUNCT
ajfa-13029	416	7	108(3	108(3	NUM
ajfa-13029	416	8	)	)	PUNCT
ajfa-13029	416	9	,	,	PUNCT
ajfa-13029	416	10	599	599	NUM
ajfa-13029	416	11	-	-	SYM
ajfa-13029	416	12	617	617	NUM
ajfa-13029	416	13	.	.	PUNCT
ajfa-13029	417	1	https://doi.org/10.2307/2118402	https://doi.org/10.2307/2118402	X
ajfa-13029	417	2	solé	solé	NOUN
ajfa-13029	417	3	-	-	PUNCT
ajfa-13029	417	4	ollé	ollé	NOUN
ajfa-13029	417	5	,	,	PUNCT
ajfa-13029	417	6	a.	a.	NOUN
ajfa-13029	417	7	,	,	PUNCT
ajfa-13029	417	8	&	&	CCONJ
ajfa-13029	417	9	sorribas	sorribas	PROPN
ajfa-13029	417	10	-	-	PUNCT
ajfa-13029	417	11	navarro	navarro	PROPN
ajfa-13029	417	12	,	,	PUNCT
ajfa-13029	417	13	p.	p.	NOUN
ajfa-13029	417	14	(	(	PUNCT
ajfa-13029	417	15	2014	2014	NUM
ajfa-13029	417	16	)	)	PUNCT
ajfa-13029	417	17	.	.	PUNCT
ajfa-13029	418	1	do	do	AUX
ajfa-13029	418	2	corruption	corruption	NOUN
ajfa-13029	418	3	scandals	scandal	NOUN
ajfa-13029	418	4	erode	erode	VERB
ajfa-13029	418	5	trust	trust	NOUN
ajfa-13029	418	6	in	in	ADP
ajfa-13029	418	7	government	government	NOUN
ajfa-13029	418	8	?	?	PUNCT
ajfa-13029	419	1	evidence	evidence	NOUN
ajfa-13029	419	2	from	from	ADP
ajfa-13029	419	3	a	a	DET
ajfa-13029	419	4	matched	match	VERB
ajfa-13029	419	5	sample	sample	NOUN
ajfa-13029	419	6	of	of	ADP
ajfa-13029	419	7	local	local	ADJ
ajfa-13029	419	8	governments	government	NOUN
ajfa-13029	419	9	.	.	PUNCT
ajfa-13029	420	1	in	in	ADP
ajfa-13029	420	2	public	public	ADJ
ajfa-13029	420	3	sector	sector	NOUN
ajfa-13029	420	4	economic	economic	ADJ
ajfa-13029	420	5	(	(	PUNCT
ajfa-13029	420	6	vol	vol	NOUN
ajfa-13029	420	7	.	.	NOUN
ajfa-13029	420	8	2426	2426	NUM
ajfa-13029	420	9	)	)	PUNCT
ajfa-13029	420	10	.	.	PUNCT
ajfa-13029	421	1	germany	germany	PROPN
ajfa-13029	421	2	:	:	PUNCT
ajfa-13029	421	3	cesifo	cesifo	PROPN
ajfa-13029	421	4	area	area	NOUN
ajfa-13029	421	5	.	.	PUNCT
ajfa-13029	422	1	suzuki	suzuki	PROPN
ajfa-13029	422	2	,	,	PUNCT
ajfa-13029	422	3	y.	y.	PROPN
ajfa-13029	422	4	(	(	PUNCT
ajfa-13029	422	5	2004	2004	NUM
ajfa-13029	422	6	)	)	PUNCT
ajfa-13029	422	7	.	.	PUNCT
ajfa-13029	423	1	basic	basic	ADJ
ajfa-13029	423	2	structure	structure	NOUN
ajfa-13029	423	3	of	of	ADP
ajfa-13029	423	4	government	government	NOUN
ajfa-13029	423	5	auditing	auditing	NOUN
ajfa-13029	423	6	by	by	ADP
ajfa-13029	423	7	a	a	DET
ajfa-13029	423	8	supreme	supreme	ADJ
ajfa-13029	423	9	audit	audit	NOUN
ajfa-13029	423	10	institution	institution	NOUN
ajfa-13029	423	11	.	.	PUNCT
ajfa-13029	424	1	government	government	NOUN
ajfa-13029	424	2	auditing	auditing	NOUN
ajfa-13029	424	3	review	review	NOUN
ajfa-13029	424	4	,	,	PUNCT
ajfa-13029	424	5	11	11	NUM
ajfa-13029	424	6	,	,	PUNCT
ajfa-13029	424	7	39	39	NUM
ajfa-13029	424	8	-	-	SYM
ajfa-13029	424	9	53	53	NUM
ajfa-13029	424	10	.	.	PUNCT
ajfa-13029	425	1	tanzi	tanzi	PROPN
ajfa-13029	425	2	,	,	PUNCT
ajfa-13029	425	3	v.	v.	PROPN
ajfa-13029	425	4	(	(	PUNCT
ajfa-13029	425	5	1998	1998	NUM
ajfa-13029	425	6	)	)	PUNCT
ajfa-13029	425	7	.	.	PUNCT
ajfa-13029	426	1	corruption	corruption	NOUN
ajfa-13029	426	2	around	around	ADP
ajfa-13029	426	3	the	the	DET
ajfa-13029	426	4	world	world	NOUN
ajfa-13029	426	5	:	:	PUNCT
ajfa-13029	426	6	causes	cause	NOUN
ajfa-13029	426	7	,	,	PUNCT
ajfa-13029	426	8	consequences	consequence	NOUN
ajfa-13029	426	9	,	,	PUNCT
ajfa-13029	426	10	scope	scope	NOUN
ajfa-13029	426	11	,	,	PUNCT
ajfa-13029	426	12	and	and	CCONJ
ajfa-13029	426	13	cures	cure	NOUN
ajfa-13029	426	14	.	.	PUNCT
ajfa-13029	427	1	staff	staff	NOUN
ajfa-13029	427	2	papers	paper	NOUN
ajfa-13029	427	3	-	-	PUNCT
ajfa-13029	427	4	international	international	ADJ
ajfa-13029	427	5	monetary	monetary	ADJ
ajfa-13029	427	6	fund	fund	NOUN
ajfa-13029	427	7	,	,	PUNCT
ajfa-13029	427	8	45(4	45(4	PROPN
ajfa-13029	427	9	)	)	PUNCT
ajfa-13029	427	10	,	,	PUNCT
ajfa-13029	427	11	559	559	NUM
ajfa-13029	427	12	-	-	SYM
ajfa-13029	427	13	594	594	NUM
ajfa-13029	427	14	.	.	PUNCT
ajfa-13029	428	1	https://doi.org/10.2307/3867585	https://doi.org/10.2307/3867585	PROPN
ajfa-13029	428	2	tanzi	tanzi	PROPN
ajfa-13029	428	3	,	,	PUNCT
ajfa-13029	428	4	v.	v.	PROPN
ajfa-13029	428	5	,	,	PUNCT
ajfa-13029	428	6	&	&	CCONJ
ajfa-13029	428	7	davoodi	davoodi	PROPN
ajfa-13029	428	8	,	,	PUNCT
ajfa-13029	428	9	h.	h.	PROPN
ajfa-13029	428	10	(	(	PUNCT
ajfa-13029	428	11	1998	1998	NUM
ajfa-13029	428	12	)	)	PUNCT
ajfa-13029	428	13	.	.	PUNCT
ajfa-13029	429	1	corruption	corruption	NOUN
ajfa-13029	429	2	,	,	PUNCT
ajfa-13029	429	3	public	public	ADJ
ajfa-13029	429	4	investment	investment	NOUN
ajfa-13029	429	5	,	,	PUNCT
ajfa-13029	429	6	and	and	CCONJ
ajfa-13029	429	7	growth	growth	NOUN
ajfa-13029	429	8	.	.	PUNCT
ajfa-13029	430	1	in	in	ADP
ajfa-13029	430	2	h.	h.	PROPN
ajfa-13029	430	3	shibata	shibata	PROPN
ajfa-13029	430	4	&	&	CCONJ
ajfa-13029	430	5	t.	t.	PROPN
ajfa-13029	430	6	ihori	ihori	PROPN
ajfa-13029	430	7	(	(	PUNCT
ajfa-13029	430	8	eds	ed	NOUN
ajfa-13029	430	9	.	.	PUNCT
ajfa-13029	430	10	)	)	PUNCT
ajfa-13029	430	11	,	,	PUNCT
ajfa-13029	430	12	the	the	DET
ajfa-13029	430	13	welfare	welfare	NOUN
ajfa-13029	430	14	state	state	NOUN
ajfa-13029	430	15	,	,	PUNCT
ajfa-13029	430	16	public	public	ADJ
ajfa-13029	430	17	investment	investment	NOUN
ajfa-13029	430	18	and	and	CCONJ
ajfa-13029	430	19	growth	growth	NOUN
ajfa-13029	430	20	(	(	PUNCT
ajfa-13029	430	21	pp	pp	ADJ
ajfa-13029	430	22	.	.	PUNCT
ajfa-13029	430	23	41	41	NUM
ajfa-13029	430	24	-	-	SYM
ajfa-13029	430	25	60	60	NUM
ajfa-13029	430	26	)	)	PUNCT
ajfa-13029	430	27	.	.	PUNCT
ajfa-13029	431	1	springer	springer	PROPN
ajfa-13029	431	2	japan	japan	PROPN
ajfa-13029	431	3	.	.	PUNCT
ajfa-13029	432	1	https://doi.org/10.1007/978-4-431-67939-4_4	https://doi.org/10.1007/978-4-431-67939-4_4	X
ajfa-13029	432	2	tara	tara	PROPN
ajfa-13029	432	3	,	,	PUNCT
ajfa-13029	432	4	i.	i.	PROPN
ajfa-13029	432	5	g.	g.	PROPN
ajfa-13029	432	6	,	,	PUNCT
ajfa-13029	432	7	gherai	gherai	PROPN
ajfa-13029	432	8	,	,	PUNCT
ajfa-13029	432	9	d.	d.	PROPN
ajfa-13029	432	10	s.	s.	PROPN
ajfa-13029	432	11	,	,	PUNCT
ajfa-13029	432	12	droj	droj	PROPN
ajfa-13029	432	13	,	,	PUNCT
ajfa-13029	432	14	l.	l.	PROPN
ajfa-13029	432	15	,	,	PUNCT
ajfa-13029	432	16	&	&	CCONJ
ajfa-13029	432	17	matica	matica	PROPN
ajfa-13029	432	18	,	,	PUNCT
ajfa-13029	432	19	d.	d.	PROPN
ajfa-13029	432	20	e.	e.	PROPN
ajfa-13029	432	21	(	(	PUNCT
ajfa-13029	432	22	2016	2016	NUM
ajfa-13029	432	23	)	)	PUNCT
ajfa-13029	432	24	.	.	PUNCT
ajfa-13029	433	1	the	the	DET
ajfa-13029	433	2	social	social	ADJ
ajfa-13029	433	3	role	role	NOUN
ajfa-13029	433	4	of	of	ADP
ajfa-13029	433	5	the	the	DET
ajfa-13029	433	6	supreme	supreme	PROPN
ajfa-13029	433	7	audit	audit	PROPN
ajfa-13029	433	8	institutions	institution	NOUN
ajfa-13029	433	9	to	to	PART
ajfa-13029	433	10	reduce	reduce	VERB
ajfa-13029	433	11	corruption	corruption	NOUN
ajfa-13029	433	12	in	in	ADP
ajfa-13029	433	13	the	the	DET
ajfa-13029	433	14	european	european	PROPN
ajfa-13029	433	15	union	union	PROPN
ajfa-13029	433	16	empirical	empirical	ADJ
ajfa-13029	433	17	study	study	NOUN
ajfa-13029	433	18	.	.	PUNCT
ajfa-13029	434	1	revista	revista	PROPN
ajfa-13029	434	2	de	de	PROPN
ajfa-13029	434	3	cercetare	cercetare	PROPN
ajfa-13029	434	4	si	si	PROPN
ajfa-13029	434	5	interventie	interventie	PROPN
ajfa-13029	434	6	sociala	sociala	PROPN
ajfa-13029	434	7	interventie	interventie	PROPN
ajfa-13029	434	8	sociala	sociala	PROPN
ajfa-13029	434	9	,	,	PUNCT
ajfa-13029	434	10	52	52	NUM
ajfa-13029	434	11	,	,	PUNCT
ajfa-13029	434	12	217	217	NUM
ajfa-13029	434	13	-	-	SYM
ajfa-13029	434	14	240	240	NUM
ajfa-13029	434	15	.	.	PUNCT
ajfa-13029	435	1	transparency	transparency	NOUN
ajfa-13029	435	2	international	international	NOUN
ajfa-13029	435	3	.	.	PUNCT
ajfa-13029	436	1	(	(	PUNCT
ajfa-13029	436	2	2005	2005	NUM
ajfa-13029	436	3	)	)	PUNCT
ajfa-13029	436	4	.	.	PUNCT
ajfa-13029	437	1	un	un	PROPN
ajfa-13029	437	2	convention	convention	PROPN
ajfa-13029	437	3	against	against	ADP
ajfa-13029	437	4	corruption	corruption	NOUN
ajfa-13029	437	5	(	(	PUNCT
ajfa-13029	437	6	uncac	uncac	NOUN
ajfa-13029	437	7	)	)	PUNCT
ajfa-13029	437	8	summary	summary	NOUN
ajfa-13029	437	9	.	.	PUNCT
ajfa-13029	438	1	berlin	berlin	PROPN
ajfa-13029	438	2	,	,	PUNCT
ajfa-13029	438	3	germany	germany	PROPN
ajfa-13029	438	4	.	.	PUNCT
ajfa-13029	438	5	treisman	treisman	PROPN
ajfa-13029	438	6	,	,	PUNCT
ajfa-13029	438	7	d.	d.	PROPN
ajfa-13029	438	8	(	(	PUNCT
ajfa-13029	438	9	2000	2000	NUM
ajfa-13029	438	10	)	)	PUNCT
ajfa-13029	438	11	.	.	PUNCT
ajfa-13029	439	1	the	the	DET
ajfa-13029	439	2	causes	cause	NOUN
ajfa-13029	439	3	of	of	ADP
ajfa-13029	439	4	corruption	corruption	NOUN
ajfa-13029	439	5	 	 	SPACE
ajfa-13029	439	6	:	:	PUNCT
ajfa-13029	439	7	a	a	DET
ajfa-13029	439	8	cross	cross	ADJ
ajfa-13029	439	9	-	-	ADJ
ajfa-13029	439	10	national	national	ADJ
ajfa-13029	439	11	study	study	NOUN
ajfa-13029	439	12	.	.	PUNCT
ajfa-13029	440	1	journal	journal	NOUN
ajfa-13029	440	2	of	of	ADP
ajfa-13029	440	3	public	public	ADJ
ajfa-13029	440	4	economics	economic	NOUN
ajfa-13029	440	5	,	,	PUNCT
ajfa-13029	440	6	76(3	76(3	PROPN
ajfa-13029	440	7	)	)	PUNCT
ajfa-13029	440	8	,	,	PUNCT
ajfa-13029	440	9	399	399	NUM
ajfa-13029	440	10	-	-	SYM
ajfa-13029	440	11	457	457	NUM
ajfa-13029	440	12	.	.	PUNCT
ajfa-13029	441	1	https://doi.org/10.1016/s0047-2727(99)00092-4	https://doi.org/10.1016/s0047-2727(99)00092-4	PROPN
ajfa-13029	441	2	tunley	tunley	PROPN
ajfa-13029	441	3	,	,	PUNCT
ajfa-13029	441	4	m.	m.	NOUN
ajfa-13029	441	5	,	,	PUNCT
ajfa-13029	441	6	button	button	NOUN
ajfa-13029	441	7	,	,	PUNCT
ajfa-13029	441	8	m.	m.	NOUN
ajfa-13029	441	9	,	,	PUNCT
ajfa-13029	441	10	shepherd	shepherd	NOUN
ajfa-13029	441	11	,	,	PUNCT
ajfa-13029	441	12	d.	d.	PROPN
ajfa-13029	441	13	,	,	PUNCT
ajfa-13029	441	14	&	&	CCONJ
ajfa-13029	441	15	blackbourn	blackbourn	PROPN
ajfa-13029	441	16	,	,	PUNCT
ajfa-13029	441	17	d.	d.	PROPN
ajfa-13029	441	18	(	(	PUNCT
ajfa-13029	441	19	2017	2017	NUM
ajfa-13029	441	20	)	)	PUNCT
ajfa-13029	441	21	.	.	PUNCT
ajfa-13029	442	1	preventing	prevent	VERB
ajfa-13029	442	2	occupational	occupational	ADJ
ajfa-13029	442	3	corruption	corruption	NOUN
ajfa-13029	442	4	:	:	PUNCT
ajfa-13029	442	5	utilising	utilise	VERB
ajfa-13029	442	6	situational	situational	ADJ
ajfa-13029	442	7	crime	crime	NOUN
ajfa-13029	442	8	prevention	prevention	NOUN
ajfa-13029	442	9	techniques	technique	NOUN
ajfa-13029	442	10	and	and	CCONJ
ajfa-13029	442	11	theory	theory	NOUN
ajfa-13029	442	12	to	to	PART
ajfa-13029	442	13	enhance	enhance	VERB
ajfa-13029	442	14	organisational	organisational	ADJ
ajfa-13029	442	15	resilience	resilience	NOUN
ajfa-13029	442	16	.	.	PUNCT
ajfa-13029	443	1	security	security	NOUN
ajfa-13029	443	2	journal	journal	NOUN
ajfa-13029	443	3	,	,	PUNCT
ajfa-13029	443	4	1	1	NUM
ajfa-13029	443	5	-	-	SYM
ajfa-13029	443	6	32	32	NUM
ajfa-13029	443	7	.	.	PUNCT
ajfa-13029	444	1	united	united	PROPN
ajfa-13029	444	2	nations	nations	PROPN
ajfa-13029	444	3	.	.	PUNCT
ajfa-13029	445	1	(	(	PUNCT
ajfa-13029	445	2	2004	2004	NUM
ajfa-13029	445	3	)	)	PUNCT
ajfa-13029	445	4	.	.	PUNCT
ajfa-13029	446	1	united	united	PROPN
ajfa-13029	446	2	nations	nations	PROPN
ajfa-13029	446	3	convention	convention	PROPN
ajfa-13029	446	4	against	against	ADP
ajfa-13029	446	5	corruption	corruption	NOUN
ajfa-13029	446	6	.	.	PUNCT
ajfa-13029	447	1	new	new	PROPN
ajfa-13029	447	2	york	york	PROPN
ajfa-13029	447	3	,	,	PUNCT
ajfa-13029	447	4	usa	usa	PROPN
ajfa-13029	447	5	.	.	PROPN
ajfa-13029	447	6	vanasco	vanasco	PROPN
ajfa-13029	447	7	,	,	PUNCT
ajfa-13029	447	8	r.	r.	PROPN
ajfa-13029	447	9	r.	r.	PROPN
ajfa-13029	447	10	(	(	PUNCT
ajfa-13029	447	11	1998	1998	NUM
ajfa-13029	447	12	)	)	PUNCT
ajfa-13029	447	13	.	.	PUNCT
ajfa-13029	448	1	fraud	fraud	NOUN
ajfa-13029	448	2	auditing	auditing	NOUN
ajfa-13029	448	3	.	.	PUNCT
ajfa-13029	449	1	managerial	managerial	ADJ
ajfa-13029	449	2	auditing	auditing	NOUN
ajfa-13029	449	3	journal	journal	NOUN
ajfa-13029	449	4	,	,	PUNCT
ajfa-13029	449	5	13(1	13(1	NUM
ajfa-13029	449	6	)	)	PUNCT
ajfa-13029	449	7	,	,	PUNCT
ajfa-13029	449	8	4	4	NUM
ajfa-13029	449	9	-	-	SYM
ajfa-13029	449	10	71	71	NUM
ajfa-13029	449	11	.	.	PUNCT
ajfa-13029	450	1	https://doi.org/10.1108/02686909810198724	https://doi.org/10.1108/02686909810198724	X
ajfa-13029	450	2	asian	asian	ADJ
ajfa-13029	450	3	journal	journal	NOUN
ajfa-13029	450	4	of	of	ADP
ajfa-13029	450	5	finance	finance	PROPN
ajfa-13029	450	6	&	&	CCONJ
ajfa-13029	450	7	accounting	accounting	PROPN
ajfa-13029	450	8	issn	issn	PROPN
ajfa-13029	450	9	1946	1946	NUM
ajfa-13029	450	10	-	-	PUNCT
ajfa-13029	450	11	052x	052x	NOUN
ajfa-13029	450	12	2018	2018	NUM
ajfa-13029	450	13	,	,	PUNCT
ajfa-13029	450	14	vol	vol	NOUN
ajfa-13029	450	15	.	.	PROPN
ajfa-13029	451	1	10	10	NUM
ajfa-13029	451	2	,	,	PUNCT
ajfa-13029	451	3	no	no	INTJ
ajfa-13029	451	4	.	.	NOUN
ajfa-13029	451	5	1	1	NUM
ajfa-13029	451	6	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-13029	451	7	241	241	NUM
ajfa-13029	451	8	waring	waring	NOUN
ajfa-13029	451	9	,	,	PUNCT
ajfa-13029	451	10	c.	c.	PROPN
ajfa-13029	451	11	g.	g.	PROPN
ajfa-13029	451	12	,	,	PUNCT
ajfa-13029	451	13	&	&	CCONJ
ajfa-13029	451	14	morgan	morgan	PROPN
ajfa-13029	451	15	,	,	PUNCT
ajfa-13029	451	16	s.	s.	PROPN
ajfa-13029	451	17	l.	l.	PROPN
ajfa-13029	451	18	(	(	PUNCT
ajfa-13029	451	19	2007	2007	NUM
ajfa-13029	451	20	)	)	PUNCT
ajfa-13029	451	21	.	.	PUNCT
ajfa-13029	452	1	public	public	ADJ
ajfa-13029	452	2	sector	sector	NOUN
ajfa-13029	452	3	performance	performance	NOUN
ajfa-13029	452	4	auditing	auditing	NOUN
ajfa-13029	452	5	in	in	ADP
ajfa-13029	452	6	developing	develop	VERB
ajfa-13029	452	7	countries	country	NOUN
ajfa-13029	452	8	.	.	PUNCT
ajfa-13029	453	1	in	in	ADP
ajfa-13029	453	2	public	public	ADJ
ajfa-13029	453	3	sector	sector	NOUN
ajfa-13029	453	4	governance	governance	NOUN
ajfa-13029	453	5	and	and	CCONJ
ajfa-13029	453	6	accountability	accountability	NOUN
ajfa-13029	453	7	series	series	NOUN
ajfa-13029	453	8	:	:	PUNCT
ajfa-13029	453	9	performance	performance	NOUN
ajfa-13029	453	10	accountability	accountability	NOUN
ajfa-13029	453	11	and	and	CCONJ
ajfa-13029	453	12	combating	combat	VERB
ajfa-13029	453	13	corruption	corruption	NOUN
ajfa-13029	453	14	(	(	PUNCT
ajfa-13029	453	15	pp	pp	ADJ
ajfa-13029	453	16	.	.	PUNCT
ajfa-13029	453	17	351	351	NUM
ajfa-13029	453	18	-	-	SYM
ajfa-13029	453	19	385	385	NUM
ajfa-13029	453	20	)	)	PUNCT
ajfa-13029	453	21	.	.	PUNCT
ajfa-13029	454	1	washington	washington	PROPN
ajfa-13029	454	2	dc	dc	PROPN
ajfa-13029	454	3	:	:	PUNCT
ajfa-13029	454	4	the	the	DET
ajfa-13029	454	5	world	world	PROPN
ajfa-13029	454	6	bank	bank	PROPN
ajfa-13029	454	7	.	.	PUNCT
ajfa-13029	455	1	yoshimi	yoshimi	PROPN
ajfa-13029	455	2	,	,	PUNCT
ajfa-13029	455	3	h.	h.	PROPN
ajfa-13029	455	4	(	(	PUNCT
ajfa-13029	455	5	2003	2003	NUM
ajfa-13029	455	6	)	)	PUNCT
ajfa-13029	455	7	.	.	PUNCT
ajfa-13029	456	1	governmental	governmental	ADJ
ajfa-13029	456	2	audit	audit	NOUN
ajfa-13029	456	3	and	and	CCONJ
ajfa-13029	456	4	administrative	administrative	ADJ
ajfa-13029	456	5	evaluation	evaluation	NOUN
ajfa-13029	456	6	:	:	PUNCT
ajfa-13029	456	7	from	from	ADP
ajfa-13029	456	8	auditing	auditing	NOUN
ajfa-13029	456	9	perspective	perspective	NOUN
ajfa-13029	456	10	.	.	PUNCT
ajfa-13029	457	1	government	government	NOUN
ajfa-13029	457	2	auditing	auditing	NOUN
ajfa-13029	457	3	review	review	NOUN
ajfa-13029	457	4	,	,	PUNCT
ajfa-13029	457	5	9	9	NUM
ajfa-13029	457	6	,	,	PUNCT
ajfa-13029	457	7	57	57	NUM
ajfa-13029	457	8	-	-	SYM
ajfa-13029	457	9	68	68	NUM
ajfa-13029	457	10	.	.	PUNCT
ajfa-13029	458	1	zhao	zhao	PROPN
ajfa-13029	458	2	,	,	PUNCT
ajfa-13029	458	3	j.	j.	PROPN
ajfa-13029	458	4	s.	s.	PROPN
ajfa-13029	458	5	(	(	PUNCT
ajfa-13029	458	6	2005	2005	NUM
ajfa-13029	458	7	)	)	PUNCT
ajfa-13029	458	8	.	.	PUNCT
ajfa-13029	459	1	an	an	DET
ajfa-13029	459	2	analytical	analytical	ADJ
ajfa-13029	459	3	framework	framework	NOUN
ajfa-13029	459	4	for	for	ADP
ajfa-13029	459	5	government	government	NOUN
ajfa-13029	459	6	audit	audit	NOUN
ajfa-13029	459	7	quality	quality	NOUN
ajfa-13029	459	8	characteristics	characteristic	NOUN
ajfa-13029	459	9	in	in	ADP
ajfa-13029	459	10	china	china	PROPN
ajfa-13029	459	11	.	.	PUNCT
ajfa-13029	460	1	auditing	auditing	NOUN
ajfa-13029	460	2	research	research	NOUN
ajfa-13029	460	3	,	,	PUNCT
ajfa-13029	460	4	4	4	NUM
ajfa-13029	460	5	,	,	PUNCT
ajfa-13029	460	6	65	65	NUM
ajfa-13029	460	7	-	-	SYM
ajfa-13029	460	8	68	68	NUM
ajfa-13029	460	9	.	.	PUNCT