id	sid	tid	token	lemma	pos
ajfa-2020	1	1	microsoft	microsoft	PROPN
ajfa-2020	1	2	word	word	NOUN
ajfa-2020	1	3	2020	2020	NUM
ajfa-2020	1	4	-	-	SYM
ajfa-2020	1	5	8089	8089	NUM
ajfa-2020	1	6	-	-	SYM
ajfa-2020	1	7	1	1	NUM
ajfa-2020	1	8	-	-	PUNCT
ajfa-2020	1	9	sp	sp	NOUN
ajfa-2020	1	10	-	-	PUNCT
ajfa-2020	1	11	writer2	writer2	NOUN
ajfa-2020	1	12	-	-	ADJ
ajfa-2020	1	13	new	new	ADJ
ajfa-2020	1	14	an	an	DET
ajfa-2020	1	15	receive	receive	NOUN
ajfa-2020	1	16	doi:10.5	doi:10.5	NOUN
ajfa-2020	1	17	abstra	abstra	PROPN
ajfa-2020	1	18	purpos	purpos	PROPN
ajfa-2020	1	19	countrie	countrie	VERB
ajfa-2020	1	20	widespr	widespr	PROPN
ajfa-2020	1	21	expecta	expecta	PROPN
ajfa-2020	1	22	detectin	detectin	PROPN
ajfa-2020	1	23	investig	investig	PROPN
ajfa-2020	1	24	taiwan	taiwan	PROPN
ajfa-2020	1	25	design/	design/	PROPN
ajfa-2020	1	26	percept	percept	PROPN
ajfa-2020	1	27	investi	investi	PROPN
ajfa-2020	1	28	ed	ed	PROPN
ajfa-2020	1	29	:	:	PUNCT
ajfa-2020	1	30	june	june	PROPN
ajfa-2020	1	31	28	28	NUM
ajfa-2020	1	32	,	,	PUNCT
ajfa-2020	1	33	5296	5296	NUM
ajfa-2020	1	34	/	/	SYM
ajfa-2020	1	35	ajfa.v5	ajfa.v5	PROPN
ajfa-2020	1	36	ct	ct	PROPN
ajfa-2020	1	37	se	se	X
ajfa-2020	1	38	–	–	PUNCT
ajfa-2020	1	39	corpor	corpor	ADJ
ajfa-2020	1	40	es	es	NOUN
ajfa-2020	1	41	and	and	CCONJ
ajfa-2020	1	42	taiw	taiw	NOUN
ajfa-2020	1	43	read	read	VERB
ajfa-2020	1	44	mistru	mistru	PROPN
ajfa-2020	1	45	ation	ation	PROPN
ajfa-2020	1	46	gap	gap	PROPN
ajfa-2020	1	47	—	—	PUNCT
ajfa-2020	1	48	t	t	PROPN
ajfa-2020	1	49	ng	ng	PROPN
ajfa-2020	1	50	corporate	corporate	ADJ
ajfa-2020	1	51	gates	gate	NOUN
ajfa-2020	1	52	how	how	SCONJ
ajfa-2020	1	53	au	au	ADV
ajfa-2020	1	54	.	.	PUNCT
ajfa-2020	2	1	/methodolo	/methodolo	PROPN
ajfa-2020	2	2	ions	ion	NOUN
ajfa-2020	2	3	on	on	ADP
ajfa-2020	2	4	frau	frau	ADJ
ajfa-2020	2	5	igation	igation	NOUN
ajfa-2020	2	6	ch	ch	NOUN
ajfa-2020	2	7	departm	departm	PROPN
ajfa-2020	2	8	departm	departm	PROPN
ajfa-2020	2	9	school	school	PROPN
ajfa-2020	2	10	u	u	PROPN
ajfa-2020	2	11	,	,	PUNCT
ajfa-2020	2	12	2012	2012	NUM
ajfa-2020	2	13	a	a	DET
ajfa-2020	2	14	5i1.2020	5i1.2020	PROPN
ajfa-2020	2	15	rate	rate	NOUN
ajfa-2020	2	16	fraud	fraud	NOUN
ajfa-2020	2	17	is	be	AUX
ajfa-2020	2	18	wan	wan	PROPN
ajfa-2020	2	19	as	as	ADV
ajfa-2020	2	20	well	well	ADV
ajfa-2020	2	21	.	.	PUNCT
ajfa-2020	3	1	ust	ust	VERB
ajfa-2020	3	2	and	and	CCONJ
ajfa-2020	3	3	criti	criti	VERB
ajfa-2020	3	4	the	the	DET
ajfa-2020	3	5	gap	gap	NOUN
ajfa-2020	3	6	betw	betw	NOUN
ajfa-2020	3	7	e	e	PROPN
ajfa-2020	3	8	fraud	fraud	NOUN
ajfa-2020	3	9	,	,	PUNCT
ajfa-2020	3	10	as	as	ADP
ajfa-2020	3	11	uditors	uditor	NOUN
ajfa-2020	3	12	and	and	CCONJ
ajfa-2020	3	13	ogy	ogy	NOUN
ajfa-2020	3	14	/	/	SYM
ajfa-2020	3	15	approa	approa	NOUN
ajfa-2020	3	16	ud	ud	INTJ
ajfa-2020	3	17	,	,	PUNCT
ajfa-2020	3	18	using	use	VERB
ajfa-2020	3	19	qu	qu	PROPN
ajfa-2020	3	20	of	of	ADP
ajfa-2020	3	21	aud	aud	PROPN
ajfa-2020	3	22	detect	detect	PROPN
ajfa-2020	3	23	hih	hih	PROPN
ajfa-2020	3	24	-	-	PUNCT
ajfa-2020	3	25	shun	shun	PROPN
ajfa-2020	3	26	hs	hs	PROPN
ajfa-2020	3	27	ment	ment	PROPN
ajfa-2020	3	28	of	of	ADP
ajfa-2020	3	29	acc	acc	PROPN
ajfa-2020	3	30	new	new	PROPN
ajfa-2020	3	31	t	t	PROPN
ajfa-2020	3	32	e	e	NOUN
ajfa-2020	3	33	-	-	NOUN
ajfa-2020	3	34	mail	mail	NOUN
ajfa-2020	3	35	:	:	PUNCT
ajfa-2020	3	36	cs	cs	PROPN
ajfa-2020	3	37	fa	fa	PROPN
ajfa-2020	3	38	ment	ment	NOUN
ajfa-2020	3	39	of	of	ADP
ajfa-2020	3	40	acc	acc	PROPN
ajfa-2020	3	41	new	new	PROPN
ajfa-2020	3	42	t	t	PROPN
ajfa-2020	3	43	e	e	NOUN
ajfa-2020	3	44	-	-	NOUN
ajfa-2020	3	45	mail	mail	NOUN
ajfa-2020	3	46	:	:	PUNCT
ajfa-2020	3	47	ku	ku	PROPN
ajfa-2020	3	48	k	k	PROPN
ajfa-2020	3	49	l	l	PROPN
ajfa-2020	3	50	of	of	ADP
ajfa-2020	3	51	accoun	accoun	PROPN
ajfa-2020	3	52	university	university	PROPN
ajfa-2020	3	53	o	o	PROPN
ajfa-2020	3	54	toow	toow	PROPN
ajfa-2020	3	55	e	e	NOUN
ajfa-2020	3	56	-	-	NOUN
ajfa-2020	3	57	mail	mail	NOUN
ajfa-2020	3	58	:	:	PUNCT
ajfa-2020	3	59	j	j	PROPN
ajfa-2020	3	60	accepted	accept	VERB
ajfa-2020	3	61	:	:	PUNCT
ajfa-2020	3	62	s	s	X
ajfa-2020	3	63	url	url	NOUN
ajfa-2020	3	64	:	:	PUNCT
ajfa-2020	3	65	h	h	PROPN
ajfa-2020	3	66	s	s	VERB
ajfa-2020	3	67	an	an	DET
ajfa-2020	3	68	issue	issue	NOUN
ajfa-2020	3	69	th	th	X
ajfa-2020	3	70	as	as	ADP
ajfa-2020	3	71	a	a	DET
ajfa-2020	3	72	result	result	NOUN
ajfa-2020	3	73	icism	icism	NOUN
ajfa-2020	3	74	.	.	PUNCT
ajfa-2020	4	1	it	it	PRON
ajfa-2020	4	2	is	be	AUX
ajfa-2020	4	3	ween	ween	PROPN
ajfa-2020	4	4	the	the	DET
ajfa-2020	4	5	us	us	PROPN
ajfa-2020	4	6	perhaps	perhaps	ADV
ajfa-2020	4	7	ev	ev	ADP
ajfa-2020	4	8	users	user	NOUN
ajfa-2020	4	9	perce	perce	PROPN
ajfa-2020	4	10	ach	ach	PROPN
ajfa-2020	4	11	–	–	PUNCT
ajfa-2020	4	12	a	a	DET
ajfa-2020	4	13	tot	tot	NOUN
ajfa-2020	4	14	uantitative	uantitative	ADJ
ajfa-2020	4	15	a	a	DET
ajfa-2020	4	16	30	30	NUM
ajfa-2020	4	17	ditors	ditor	NOUN
ajfa-2020	4	18	’	'	PUNCT
ajfa-2020	4	19	r	r	NOUN
ajfa-2020	4	20	tion	tion	NOUN
ajfa-2020	4	21	in	in	ADP
ajfa-2020	4	22	t	t	PROPN
ajfa-2020	4	23	su	su	PROPN
ajfa-2020	4	24	(	(	PUNCT
ajfa-2020	4	25	correspo	correspo	PROPN
ajfa-2020	4	26	counting	counting	NOUN
ajfa-2020	4	27	,	,	PUNCT
ajfa-2020	4	28	t	t	PROPN
ajfa-2020	4	29	taipei	taipei	PROPN
ajfa-2020	4	30	city	city	PROPN
ajfa-2020	4	31	,	,	PUNCT
ajfa-2020	4	32	shsu@mail	shsu@mail	PROPN
ajfa-2020	4	33	.	.	PUNCT
ajfa-2020	5	1	an	an	DET
ajfa-2020	5	2	-	-	PUNCT
ajfa-2020	5	3	hua	hua	NOUN
ajfa-2020	5	4	kun	kun	PROPN
ajfa-2020	5	5	counting	counting	PROPN
ajfa-2020	5	6	,	,	PUNCT
ajfa-2020	5	7	t	t	PROPN
ajfa-2020	5	8	taipei	taipei	PROPN
ajfa-2020	5	9	city	city	PROPN
ajfa-2020	5	10	,	,	PUNCT
ajfa-2020	5	11	ung@mail.t	ung@mail.t	PROPN
ajfa-2020	5	12	kieran	kieran	PROPN
ajfa-2020	5	13	jame	jame	PROPN
ajfa-2020	5	14	nting	nting	PROPN
ajfa-2020	5	15	,	,	PUNCT
ajfa-2020	5	16	econo	econo	PROPN
ajfa-2020	5	17	of	of	ADP
ajfa-2020	5	18	southern	southern	PROPN
ajfa-2020	5	19	woomba	woomba	NOUN
ajfa-2020	5	20	,	,	PUNCT
ajfa-2020	5	21	au	au	PROPN
ajfa-2020	5	22	jamesk@us	jamesk@us	PROPN
ajfa-2020	5	23	eptember	eptember	ADV
ajfa-2020	5	24	1	1	NUM
ajfa-2020	5	25	http://dx.doi	http://dx.doi	NOUN
ajfa-2020	5	26	hat	hat	NOUN
ajfa-2020	5	27	has	have	VERB
ajfa-2020	5	28	beco	beco	PROPN
ajfa-2020	5	29	t	t	PROPN
ajfa-2020	5	30	,	,	PUNCT
ajfa-2020	5	31	external	external	ADJ
ajfa-2020	5	32	a	a	DET
ajfa-2020	5	33	s	s	NOUN
ajfa-2020	5	34	premised	premise	VERB
ajfa-2020	5	35	sers	ser	NOUN
ajfa-2020	5	36	’	'	PUNCT
ajfa-2020	5	37	expect	expect	VERB
ajfa-2020	5	38	videnced	vidence	VERB
ajfa-2020	5	39	in	in	ADP
ajfa-2020	5	40	eive	eive	ADJ
ajfa-2020	5	41	the	the	DET
ajfa-2020	5	42	aud	aud	PROPN
ajfa-2020	5	43	tal	tal	PROPN
ajfa-2020	5	44	964	964	NUM
ajfa-2020	5	45	res	re	NOUN
ajfa-2020	5	46	analysis	analysis	NOUN
ajfa-2020	5	47	app	app	PROPN
ajfa-2020	5	48	asian	asian	PROPN
ajfa-2020	5	49	respon	respon	PROPN
ajfa-2020	5	50	taiwan	taiwan	PROPN
ajfa-2020	5	51	onding	onde	VERB
ajfa-2020	5	52	auth	auth	PROPN
ajfa-2020	6	1	tamkang	tamkang	PROPN
ajfa-2020	6	2	un	un	PROPN
ajfa-2020	6	3	taiwan	taiwan	PROPN
ajfa-2020	6	4	tku.edu.tw	tku.edu.tw	PROPN
ajfa-2020	6	5	ng	ng	PROPN
ajfa-2020	6	6	tamkang	tamkang	PROPN
ajfa-2020	6	7	un	un	PROPN
ajfa-2020	6	8	taiwan	taiwan	PROPN
ajfa-2020	6	9	tku.edu.tw	tku.edu.tw	PROPN
ajfa-2020	6	10	es	es	X
ajfa-2020	6	11	omics	omic	NOUN
ajfa-2020	6	12	and	and	CCONJ
ajfa-2020	6	13	f	f	PROPN
ajfa-2020	6	14	n	n	CCONJ
ajfa-2020	6	15	queenslan	queenslan	ADJ
ajfa-2020	6	16	ustralia	ustralia	NOUN
ajfa-2020	6	17	sq.edu.au	sq.edu.au	NOUN
ajfa-2020	6	18	3	3	NUM
ajfa-2020	6	19	,	,	PUNCT
ajfa-2020	6	20	2012	2012	NUM
ajfa-2020	6	21	i.org/10.529	i.org/10.529	ADV
ajfa-2020	6	22	ome	ome	PRON
ajfa-2020	6	23	increas	increas	NOUN
ajfa-2020	6	24	uditors	uditor	NOUN
ajfa-2020	6	25	in	in	ADP
ajfa-2020	6	26	th	th	NUM
ajfa-2020	6	27	that	that	SCONJ
ajfa-2020	6	28	this	this	PRON
ajfa-2020	6	29	is	be	AUX
ajfa-2020	6	30	tations	tation	NOUN
ajfa-2020	6	31	of	of	ADP
ajfa-2020	6	32	au	au	VERB
ajfa-2020	6	33	audited	audit	VERB
ajfa-2020	6	34	fin	fin	NOUN
ajfa-2020	6	35	ditors	ditor	NOUN
ajfa-2020	6	36	’	'	PUNCT
ajfa-2020	6	37	respo	respo	PROPN
ajfa-2020	6	38	spondents	spondents	PROPN
ajfa-2020	6	39	w	w	ADP
ajfa-2020	6	40	proach	proach	ADV
ajfa-2020	6	41	.	.	PUNCT
ajfa-2020	7	1	n	n	PRON
ajfa-2020	7	2	journal	journal	NOUN
ajfa-2020	7	3	of	of	ADP
ajfa-2020	7	4	f	f	PROPN
ajfa-2020	7	5	nsibility	nsibility	PROPN
ajfa-2020	7	6	n	n	PROPN
ajfa-2020	7	7	hor	hor	PROPN
ajfa-2020	7	8	)	)	PUNCT
ajfa-2020	7	9	niversity	niversity	PROPN
ajfa-2020	7	10	niversity	niversity	PROPN
ajfa-2020	7	11	finance	finance	NOUN
ajfa-2020	7	12	,	,	PUNCT
ajfa-2020	7	13	d	d	PROPN
ajfa-2020	7	14	published	publish	VERB
ajfa-2020	7	15	:	:	PUNCT
ajfa-2020	7	16	96	96	NUM
ajfa-2020	7	17	/	/	SYM
ajfa-2020	7	18	ajfa.v5i1	ajfa.v5i1	NOUN
ajfa-2020	7	19	singly	singly	ADV
ajfa-2020	7	20	preva	preva	VERB
ajfa-2020	7	21	hese	hese	PROPN
ajfa-2020	7	22	countri	countri	PROPN
ajfa-2020	7	23	s	s	PROPN
ajfa-2020	7	24	a	a	DET
ajfa-2020	7	25	manifes	manife	NOUN
ajfa-2020	7	26	uditors	uditor	NOUN
ajfa-2020	7	27	and	and	CCONJ
ajfa-2020	7	28	nancial	nancial	ADJ
ajfa-2020	7	29	state	state	NOUN
ajfa-2020	7	30	onsibility	onsibility	NOUN
ajfa-2020	7	31	fo	fo	INTJ
ajfa-2020	7	32	were	be	AUX
ajfa-2020	7	33	survey	survey	NOUN
ajfa-2020	7	34	finance	finance	PROPN
ajfa-2020	7	35	&	&	CCONJ
ajfa-2020	7	36	ac	ac	PROPN
ajfa-2020	7	37	issn	issn	PROPN
ajfa-2020	7	38	19	19	NUM
ajfa-2020	7	39	2013	2013	NUM
ajfa-2020	7	40	,	,	PUNCT
ajfa-2020	7	41	vol	vol	NOUN
ajfa-2020	7	42	.	.	PUNCT
ajfa-2020	8	1	www.macrothi	www.macrothi	X
ajfa-2020	9	1	y	y	PROPN
ajfa-2020	9	2	for	for	ADP
ajfa-2020	9	3	fr	fr	PROPN
ajfa-2020	9	4	june	june	PROPN
ajfa-2020	9	5	1	1	NUM
ajfa-2020	9	6	,	,	PUNCT
ajfa-2020	9	7	201	201	NUM
ajfa-2020	9	8	.2020	.2020	NOUN
ajfa-2020	9	9	alent	alent	NOUN
ajfa-2020	9	10	in	in	ADP
ajfa-2020	9	11	the	the	DET
ajfa-2020	9	12	ries	rie	NOUN
ajfa-2020	9	13	continua	continua	PROPN
ajfa-2020	9	14	station	station	NOUN
ajfa-2020	9	15	of	of	ADP
ajfa-2020	9	16	th	th	NUM
ajfa-2020	9	17	d	d	PROPN
ajfa-2020	9	18	their	their	PRON
ajfa-2020	9	19	actua	actua	PROPN
ajfa-2020	9	20	tements	tement	NOUN
ajfa-2020	9	21	.	.	PUNCT
ajfa-2020	10	1	th	th	X
ajfa-2020	10	2	or	or	CCONJ
ajfa-2020	10	3	fraud	fraud	VERB
ajfa-2020	10	4	dete	dete	ADJ
ajfa-2020	10	5	yed	yed	ADJ
ajfa-2020	10	6	regardi	regardi	NOUN
ajfa-2020	10	7	ccounting	ccounte	VERB
ajfa-2020	10	8	946	946	NUM
ajfa-2020	10	9	-	-	PUNCT
ajfa-2020	10	10	052x	052x	NOUN
ajfa-2020	10	11	5	5	NUM
ajfa-2020	10	12	,	,	PUNCT
ajfa-2020	10	13	no	no	INTJ
ajfa-2020	10	14	.	.	NOUN
ajfa-2020	10	15	1	1	NUM
ajfa-2020	10	16	ink.org/ajfa	ink.org/ajfa	X
ajfa-2020	10	17	raud	raud	NOUN
ajfa-2020	10	18	13	13	NUM
ajfa-2020	10	19	western	western	ADJ
ajfa-2020	10	20	ally	ally	NOUN
ajfa-2020	10	21	face	face	NOUN
ajfa-2020	10	22	he	he	PRON
ajfa-2020	10	23	audit	audit	VERB
ajfa-2020	10	24	al	al	PROPN
ajfa-2020	10	25	role	role	NOUN
ajfa-2020	10	26	in	in	ADP
ajfa-2020	10	27	his	his	PRON
ajfa-2020	10	28	study	study	NOUN
ajfa-2020	10	29	ection	ection	NOUN
ajfa-2020	10	30	in	in	ADP
ajfa-2020	10	31	ng	ng	PROPN
ajfa-2020	10	32	their	their	PRON
ajfa-2020	10	33	finding	finding	NOUN
ajfa-2020	10	34	corpora	corpora	NOUN
ajfa-2020	10	35	materia	materia	PROPN
ajfa-2020	10	36	believed	believe	VERB
ajfa-2020	10	37	surveye	surveye	ADJ
ajfa-2020	10	38	fair	fair	ADJ
ajfa-2020	10	39	view	view	NOUN
ajfa-2020	10	40	designe	designe	PROPN
ajfa-2020	10	41	origina	origina	PROPN
ajfa-2020	10	42	taiwan	taiwan	PROPN
ajfa-2020	10	43	bankers	banker	NOUN
ajfa-2020	10	44	to	to	ADP
ajfa-2020	10	45	our	our	PRON
ajfa-2020	10	46	u	u	NOUN
ajfa-2020	10	47	keywo	keywo	NOUN
ajfa-2020	10	48	gs	gs	PROPN
ajfa-2020	10	49	–	–	PUNCT
ajfa-2020	10	50	the	the	DET
ajfa-2020	10	51	f	f	PROPN
ajfa-2020	10	52	ate	eat	VERB
ajfa-2020	10	53	fraud	fraud	NOUN
ajfa-2020	10	54	.	.	PUNCT
ajfa-2020	11	1	th	th	PROPN
ajfa-2020	11	2	al	al	PROPN
ajfa-2020	11	3	fraud	fraud	PROPN
ajfa-2020	11	4	du	du	PROPN
ajfa-2020	11	5	d	d	PROPN
ajfa-2020	11	6	that	that	DET
ajfa-2020	11	7	audit	audit	NOUN
ajfa-2020	11	8	ed	ed	NOUN
ajfa-2020	11	9	groups	group	NOUN
ajfa-2020	11	10	th	th	X
ajfa-2020	11	11	w	w	PROPN
ajfa-2020	11	12	of	of	ADP
ajfa-2020	11	13	financ	financ	PROPN
ajfa-2020	11	14	ed	ed	NOUN
ajfa-2020	11	15	for	for	ADP
ajfa-2020	11	16	such	such	ADJ
ajfa-2020	11	17	d	d	PROPN
ajfa-2020	11	18	ality	ality	NOUN
ajfa-2020	11	19	/	/	SYM
ajfa-2020	11	20	value	value	NOUN
ajfa-2020	11	21	,	,	PUNCT
ajfa-2020	11	22	especially	especially	ADV
ajfa-2020	11	23	s.	s.	PROPN
ajfa-2020	11	24	this	this	DET
ajfa-2020	11	25	pape	pape	NOUN
ajfa-2020	11	26	understandin	understandin	VERB
ajfa-2020	11	27	rds	rd	NOUN
ajfa-2020	11	28	audit	audit	NOUN
ajfa-2020	11	29	e	e	PROPN
ajfa-2020	11	30	findings	finding	VERB
ajfa-2020	11	31	ind	ind	NOUN
ajfa-2020	11	32	he	he	PRON
ajfa-2020	11	33	auditors	auditor	NOUN
ajfa-2020	11	34	uring	ure	VERB
ajfa-2020	11	35	an	an	DET
ajfa-2020	11	36	au	au	ADJ
ajfa-2020	11	37	tors	tor	NOUN
ajfa-2020	11	38	should	should	AUX
ajfa-2020	11	39	hat	hat	NOUN
ajfa-2020	11	40	auditors	auditor	NOUN
ajfa-2020	11	41	cial	cial	VERB
ajfa-2020	11	42	stateme	stateme	NOUN
ajfa-2020	11	43	detection	detection	NOUN
ajfa-2020	11	44	.	.	PUNCT
ajfa-2020	12	1	–	–	PUNCT
ajfa-2020	12	2	the	the	DET
ajfa-2020	12	3	find	find	NOUN
ajfa-2020	12	4	y	y	PROPN
ajfa-2020	12	5	company	company	PROPN
ajfa-2020	12	6	er	er	INTJ
ajfa-2020	12	7	fills	fill	VERB
ajfa-2020	12	8	a	a	DET
ajfa-2020	12	9	voi	voi	X
ajfa-2020	12	10	ng	ng	PROPN
ajfa-2020	12	11	of	of	ADP
ajfa-2020	12	12	fraud	fraud	NOUN
ajfa-2020	12	13	expectation	expectation	NOUN
ajfa-2020	12	14	dicate	dicate	VERB
ajfa-2020	12	15	that	that	SCONJ
ajfa-2020	12	16	strongly	strongly	ADV
ajfa-2020	12	17	di	di	PROPN
ajfa-2020	12	18	udit	udit	PROPN
ajfa-2020	12	19	,	,	PUNCT
ajfa-2020	12	20	compa	compa	PROPN
ajfa-2020	12	21	be	be	AUX
ajfa-2020	12	22	responsi	responsi	NOUN
ajfa-2020	12	23	should	should	AUX
ajfa-2020	12	24	wo	will	AUX
ajfa-2020	12	25	nts	nt	NOUN
ajfa-2020	12	26	,	,	PUNCT
ajfa-2020	12	27	or	or	CCONJ
ajfa-2020	12	28	for	for	ADP
ajfa-2020	12	29	f	f	PROPN
ajfa-2020	12	30	dings	ding	NOUN
ajfa-2020	12	31	have	have	VERB
ajfa-2020	12	32	i	i	PRON
ajfa-2020	12	33	y	y	PROPN
ajfa-2020	12	34	directors	director	NOUN
ajfa-2020	12	35	i	i	X
ajfa-2020	12	36	d	d	PROPN
ajfa-2020	12	37	in	in	ADP
ajfa-2020	12	38	researc	researc	NOUN
ajfa-2020	12	39	in	in	ADP
ajfa-2020	12	40	taiwan	taiwan	PROPN
ajfa-2020	12	41	.	.	PUNCT
ajfa-2020	13	1	gap	gap	NOUN
ajfa-2020	13	2	,	,	PUNCT
ajfa-2020	13	3	audito	audito	NOUN
ajfa-2020	13	4	31	31	NUM
ajfa-2020	13	5	a	a	DET
ajfa-2020	13	6	gap	gap	NOUN
ajfa-2020	13	7	exi	exi	PROPN
ajfa-2020	13	8	isagreed	isagreed	NOUN
ajfa-2020	13	9	tha	tha	PROPN
ajfa-2020	13	10	ared	are	VERB
ajfa-2020	13	11	with	with	ADP
ajfa-2020	13	12	t	t	PROPN
ajfa-2020	13	13	ible	ible	PROPN
ajfa-2020	13	14	.	.	PUNCT
ajfa-2020	14	1	howev	howev	PROPN
ajfa-2020	14	2	ork	ork	NOUN
ajfa-2020	14	3	to	to	PART
ajfa-2020	14	4	detect	detect	VERB
ajfa-2020	14	5	fraud	fraud	NOUN
ajfa-2020	14	6	detec	detec	ADJ
ajfa-2020	14	7	important	important	ADJ
ajfa-2020	14	8	i	i	PRON
ajfa-2020	14	9	and	and	CCONJ
ajfa-2020	14	10	mana	mana	PROPN
ajfa-2020	14	11	ch	ch	PROPN
ajfa-2020	14	12	in	in	ADP
ajfa-2020	14	13	this	this	DET
ajfa-2020	14	14	a	a	DET
ajfa-2020	14	15	ors	or	NOUN
ajfa-2020	14	16	’	'	PUNCT
ajfa-2020	14	17	respons	respon	NOUN
ajfa-2020	14	18	asian	asian	ADJ
ajfa-2020	14	19	ists	ist	NOUN
ajfa-2020	14	20	on	on	ADP
ajfa-2020	14	21	aud	aud	NOUN
ajfa-2020	14	22	at	at	SCONJ
ajfa-2020	14	23	they	they	PRON
ajfa-2020	14	24	were	be	AUX
ajfa-2020	14	25	the	the	DET
ajfa-2020	14	26	non	non	ADJ
ajfa-2020	14	27	-	-	ADJ
ajfa-2020	14	28	au	au	ADJ
ajfa-2020	14	29	ver	ver	NOUN
ajfa-2020	14	30	,	,	PUNCT
ajfa-2020	14	31	there	there	ADV
ajfa-2020	14	32	w	w	PROPN
ajfa-2020	14	33	t	t	PROPN
ajfa-2020	14	34	fraud	fraud	NOUN
ajfa-2020	14	35	that	that	SCONJ
ajfa-2020	14	36	ting	te	VERB
ajfa-2020	14	37	only	only	ADV
ajfa-2020	14	38	w	w	NOUN
ajfa-2020	14	39	mplications	mplication	NOUN
ajfa-2020	14	40	agers	ager	NOUN
ajfa-2020	14	41	,	,	PUNCT
ajfa-2020	14	42	finan	finan	PROPN
ajfa-2020	14	43	rea	rea	PROPN
ajfa-2020	14	44	and	and	CCONJ
ajfa-2020	14	45	mak	mak	PROPN
ajfa-2020	14	46	sibilities	sibilitie	NOUN
ajfa-2020	14	47	,	,	PUNCT
ajfa-2020	14	48	fr	fr	PROPN
ajfa-2020	14	49	n	n	PRON
ajfa-2020	14	50	journal	journal	NOUN
ajfa-2020	14	51	of	of	ADP
ajfa-2020	14	52	f	f	PROPN
ajfa-2020	14	53	ditors	ditor	NOUN
ajfa-2020	14	54	’	'	PUNCT
ajfa-2020	14	55	respo	respo	NOUN
ajfa-2020	14	56	e	e	PROPN
ajfa-2020	14	57	responsib	responsib	PROPN
ajfa-2020	14	58	ditor	ditor	NOUN
ajfa-2020	14	59	group	group	NOUN
ajfa-2020	14	60	was	be	AUX
ajfa-2020	14	61	a	a	DET
ajfa-2020	14	62	genera	genera	NOUN
ajfa-2020	14	63	materially	materially	ADV
ajfa-2020	14	64	when	when	SCONJ
ajfa-2020	14	65	the	the	DET
ajfa-2020	14	66	aud	aud	NOUN
ajfa-2020	14	67	s	s	X
ajfa-2020	14	68	for	for	ADP
ajfa-2020	14	69	audito	audito	ADJ
ajfa-2020	14	70	ncial	ncial	ADJ
ajfa-2020	14	71	analys	analys	NOUN
ajfa-2020	14	72	kes	ke	VERB
ajfa-2020	14	73	an	an	DET
ajfa-2020	14	74	inter	inter	PROPN
ajfa-2020	14	75	aud	aud	PROPN
ajfa-2020	14	76	detectio	detectio	PROPN
ajfa-2020	14	77	finance	finance	PROPN
ajfa-2020	14	78	&	&	CCONJ
ajfa-2020	14	79	ac	ac	PROPN
ajfa-2020	14	80	issn	issn	PROPN
ajfa-2020	14	81	19	19	NUM
ajfa-2020	14	82	2013	2013	NUM
ajfa-2020	14	83	,	,	PUNCT
ajfa-2020	14	84	vol	vol	NOUN
ajfa-2020	14	85	.	.	PUNCT
ajfa-2020	15	1	www.macrothi	www.macrothi	PRON
ajfa-2020	16	1	onsibility	onsibility	NOUN
ajfa-2020	16	2	to	to	PART
ajfa-2020	16	3	ble	ble	VERB
ajfa-2020	16	4	for	for	ADP
ajfa-2020	16	5	detec	detec	ADJ
ajfa-2020	16	6	ps	ps	NOUN
ajfa-2020	16	7	’	'	PUNCT
ajfa-2020	16	8	which	which	PRON
ajfa-2020	16	9	al	al	PROPN
ajfa-2020	16	10	consensu	consensu	PROPN
ajfa-2020	16	11	affects	affect	VERB
ajfa-2020	16	12	the	the	DET
ajfa-2020	16	13	dit	dit	NOUN
ajfa-2020	16	14	was	be	AUX
ajfa-2020	16	15	spe	spe	PROPN
ajfa-2020	16	16	ors	or	NOUN
ajfa-2020	16	17	and	and	CCONJ
ajfa-2020	16	18	the	the	DET
ajfa-2020	16	19	sts	st	NOUN
ajfa-2020	16	20	,	,	PUNCT
ajfa-2020	16	21	investo	investo	NOUN
ajfa-2020	16	22	resting	rest	VERB
ajfa-2020	16	23	cont	cont	NOUN
ajfa-2020	16	24	on	on	ADP
ajfa-2020	16	25	,	,	PUNCT
ajfa-2020	16	26	taiwan	taiwan	PROPN
ajfa-2020	16	27	ccounting	ccounte	VERB
ajfa-2020	16	28	946	946	NUM
ajfa-2020	16	29	-	-	PUNCT
ajfa-2020	16	30	052x	052x	NOUN
ajfa-2020	16	31	5	5	NUM
ajfa-2020	16	32	,	,	PUNCT
ajfa-2020	16	33	no	no	INTJ
ajfa-2020	16	34	.	.	NOUN
ajfa-2020	16	35	1	1	NUM
ajfa-2020	16	36	ink.org/ajfa	ink.org/ajfa	NOUN
ajfa-2020	16	37	o	o	NOUN
ajfa-2020	16	38	detect	detect	NOUN
ajfa-2020	16	39	cting	cte	VERB
ajfa-2020	16	40	the	the	DET
ajfa-2020	16	41	strongly	strongly	ADV
ajfa-2020	16	42	us	we	PRON
ajfa-2020	16	43	by	by	ADP
ajfa-2020	16	44	the	the	DET
ajfa-2020	16	45	true	true	ADJ
ajfa-2020	16	46	and	and	CCONJ
ajfa-2020	16	47	cifically	cifically	ADV
ajfa-2020	16	48	users	user	NOUN
ajfa-2020	16	49	in	in	ADP
ajfa-2020	16	50	ors	or	NOUN
ajfa-2020	16	51	,	,	PUNCT
ajfa-2020	16	52	and	and	CCONJ
ajfa-2020	16	53	tribution	tribution	NOUN
ajfa-2020	16	54	introdu	introdu	NOUN
ajfa-2020	16	55	the	the	DET
ajfa-2020	16	56	rol	rol	NOUN
ajfa-2020	16	57	the	the	DET
ajfa-2020	16	58	fina	fina	PROPN
ajfa-2020	16	59	of	of	ADP
ajfa-2020	16	60	fraud	fraud	PROPN
ajfa-2020	16	61	porter	porter	PROPN
ajfa-2020	16	62	,	,	PUNCT
ajfa-2020	16	63	professi	professi	ADJ
ajfa-2020	16	64	manage	manage	VERB
ajfa-2020	16	65	compet	compet	PROPN
ajfa-2020	16	66	sikka	sikka	NOUN
ajfa-2020	16	67	e	e	NOUN
ajfa-2020	16	68	because	because	SCONJ
ajfa-2020	16	69	negotiat	negotiat	NOUN
ajfa-2020	16	70	of	of	ADP
ajfa-2020	16	71	respo	respo	PROPN
ajfa-2020	16	72	1980s	1980s	NUM
ajfa-2020	16	73	.	.	PUNCT
ajfa-2020	17	1	such	such	ADJ
ajfa-2020	17	2	as	as	ADP
ajfa-2020	17	3	aicpa	aicpa	NOUN
ajfa-2020	17	4	and	and	CCONJ
ajfa-2020	17	5	ma	ma	PROPN
ajfa-2020	17	6	indeed	indeed	ADV
ajfa-2020	17	7	recomm	recomm	ADJ
ajfa-2020	17	8	emphas	empha	NOUN
ajfa-2020	17	9	(	(	PUNCT
ajfa-2020	17	10	porter	porter	NOUN
ajfa-2020	17	11	,	,	PUNCT
ajfa-2020	17	12	this	this	DET
ajfa-2020	17	13	stu	stu	PROPN
ajfa-2020	17	14	audit	audit	NOUN
ajfa-2020	17	15	.	.	PUNCT
ajfa-2020	18	1	u	u	NOUN
ajfa-2020	18	2	to	to	ADP
ajfa-2020	18	3	cons	con	NOUN
ajfa-2020	18	4	manage	manage	VERB
ajfa-2020	18	5	order	order	NOUN
ajfa-2020	18	6	to	to	ADP
ajfa-2020	18	7	stateme	stateme	NOUN
ajfa-2020	18	8	recogni	recogni	PROPN
ajfa-2020	18	9	assuran	assuran	VERB
ajfa-2020	18	10	public	public	ADJ
ajfa-2020	18	11	i	i	PRON
ajfa-2020	18	12	corpora	corpora	VERB
ajfa-2020	18	13	auditors	auditor	NOUN
ajfa-2020	18	14	1997	1997	NUM
ajfa-2020	18	15	)	)	PUNCT
ajfa-2020	18	16	.	.	PUNCT
ajfa-2020	19	1	internat	internat	PROPN
ajfa-2020	19	2	about	about	ADP
ajfa-2020	19	3	th	th	X
ajfa-2020	19	4	duties	duty	NOUN
ajfa-2020	19	5	(	(	PUNCT
ajfa-2020	19	6	koh	koh	PROPN
ajfa-2020	19	7	and	and	CCONJ
ajfa-2020	19	8	howeve	howeve	PROPN
ajfa-2020	19	9	issues	issue	NOUN
ajfa-2020	19	10	s	s	PART
ajfa-2020	19	11	now	now	ADV
ajfa-2020	19	12	bei	bei	X
ajfa-2020	19	13	(	(	PUNCT
ajfa-2020	19	14	huang	huang	PROPN
ajfa-2020	19	15	respons	respons	PROPN
ajfa-2020	19	16	uction	uction	PROPN
ajfa-2020	19	17	e	e	PROPN
ajfa-2020	19	18	of	of	ADP
ajfa-2020	19	19	auditin	auditin	ADJ
ajfa-2020	19	20	ancial	ancial	ADJ
ajfa-2020	19	21	statem	statem	NOUN
ajfa-2020	19	22	d	d	NOUN
ajfa-2020	19	23	detection	detection	NOUN
ajfa-2020	19	24	1997	1997	NUM
ajfa-2020	19	25	)	)	PUNCT
ajfa-2020	19	26	.	.	PUNCT
ajfa-2020	20	1	the	the	DET
ajfa-2020	20	2	ion	ion	NOUN
ajfa-2020	20	3	resulted	result	VERB
ajfa-2020	20	4	e	e	X
ajfa-2020	20	5	the	the	DET
ajfa-2020	20	6	inter	inter	PROPN
ajfa-2020	20	7	ing	ing	ADJ
ajfa-2020	20	8	public	public	ADJ
ajfa-2020	20	9	d	d	PROPN
ajfa-2020	20	10	et	et	PROPN
ajfa-2020	20	11	al	al	PROPN
ajfa-2020	20	12	.	.	PUNCT
ajfa-2020	21	1	(	(	PUNCT
ajfa-2020	21	2	1998	1998	NUM
ajfa-2020	21	3	)	)	PUNCT
ajfa-2020	22	1	e	e	X
ajfa-2020	22	2	the	the	DET
ajfa-2020	22	3	socia	socia	PROPN
ajfa-2020	22	4	tion	tion	NOUN
ajfa-2020	22	5	and	and	CCONJ
ajfa-2020	22	6	the	the	DET
ajfa-2020	22	7	onsibility	onsibility	NOUN
ajfa-2020	22	8	fo	fo	ADP
ajfa-2020	22	9	efforts	effort	NOUN
ajfa-2020	22	10	hav	hav	VERB
ajfa-2020	22	11	s	s	VERB
ajfa-2020	22	12	the	the	DET
ajfa-2020	22	13	us	us	PROPN
ajfa-2020	22	14	c	c	PROPN
ajfa-2020	22	15	a	a	PRON
ajfa-2020	22	16	(	(	PUNCT
ajfa-2020	22	17	1987	1987	NUM
ajfa-2020	22	18	)	)	PUNCT
ajfa-2020	22	19	;	;	PUNCT
ajfa-2020	22	20	uk	uk	PROPN
ajfa-2020	22	21	acdonald	acdonald	PROPN
ajfa-2020	22	22	co	co	PROPN
ajfa-2020	22	23	suggested	suggest	VERB
ajfa-2020	22	24	t	t	PROPN
ajfa-2020	22	25	mended	mend	VERB
ajfa-2020	22	26	a	a	DET
ajfa-2020	22	27	gr	gr	NOUN
ajfa-2020	22	28	size	size	NOUN
ajfa-2020	22	29	less	less	ADV
ajfa-2020	22	30	the	the	DET
ajfa-2020	22	31	,	,	PUNCT
ajfa-2020	22	32	1997	1997	NUM
ajfa-2020	22	33	)	)	PUNCT
ajfa-2020	22	34	.	.	PUNCT
ajfa-2020	23	1	udy	udy	PROPN
ajfa-2020	23	2	is	be	AUX
ajfa-2020	23	3	focu	focu	ADJ
ajfa-2020	23	4	under	under	ADP
ajfa-2020	23	5	the	the	DET
ajfa-2020	23	6	cu	cu	PROPN
ajfa-2020	23	7	sider	sider	PROPN
ajfa-2020	23	8	fraud	fraud	PROPN
ajfa-2020	23	9	ement	ement	NOUN
ajfa-2020	23	10	,	,	PUNCT
ajfa-2020	23	11	but	but	CCONJ
ajfa-2020	23	12	t	t	NOUN
ajfa-2020	23	13	o	o	INTJ
ajfa-2020	23	14	have	have	VERB
ajfa-2020	23	15	a	a	DET
ajfa-2020	23	16	re	re	ADP
ajfa-2020	23	17	ents	ent	NOUN
ajfa-2020	23	18	arising	arise	VERB
ajfa-2020	23	19	ized	ize	VERB
ajfa-2020	23	20	the	the	DET
ajfa-2020	23	21	au	au	ADJ
ajfa-2020	23	22	nce	nce	NOUN
ajfa-2020	23	23	’	'	PUNCT
ajfa-2020	23	24	is	be	AUX
ajfa-2020	23	25	not	not	PART
ajfa-2020	23	26	u	u	NOUN
ajfa-2020	23	27	in	in	ADP
ajfa-2020	23	28	general	general	ADJ
ajfa-2020	23	29	.	.	PUNCT
ajfa-2020	24	1	ate	eat	VERB
ajfa-2020	24	2	fraud	fraud	PROPN
ajfa-2020	24	3	du	du	PROPN
ajfa-2020	24	4	s	s	PROPN
ajfa-2020	24	5	is	be	AUX
ajfa-2020	24	6	caused	cause	VERB
ajfa-2020	24	7	tional	tional	ADJ
ajfa-2020	24	8	litera	litera	PROPN
ajfa-2020	24	9	he	he	PRON
ajfa-2020	24	10	auditor	auditor	NOUN
ajfa-2020	24	11	’s	’s	PART
ajfa-2020	24	12	(	(	PUNCT
ajfa-2020	24	13	i.e.	i.e.	X
ajfa-2020	24	14	,	,	PUNCT
ajfa-2020	24	15	beck	beck	NOUN
ajfa-2020	24	16	,	,	PUNCT
ajfa-2020	24	17	d	d	PROPN
ajfa-2020	24	18	woo	woo	PROPN
ajfa-2020	24	19	,	,	PUNCT
ajfa-2020	24	20	200	200	NUM
ajfa-2020	24	21	er	er	INTJ
ajfa-2020	24	22	,	,	PUNCT
ajfa-2020	24	23	few	few	ADJ
ajfa-2020	24	24	em	em	PRON
ajfa-2020	24	25	such	such	ADJ
ajfa-2020	24	26	as	as	ADP
ajfa-2020	24	27	the	the	DET
ajfa-2020	24	28	ing	ing	NOUN
ajfa-2020	24	29	paid	pay	VERB
ajfa-2020	24	30	to	to	ADP
ajfa-2020	24	31	g	g	PROPN
ajfa-2020	24	32	et	et	PROPN
ajfa-2020	24	33	al	al	PROPN
ajfa-2020	24	34	,	,	PUNCT
ajfa-2020	24	35	199	199	NUM
ajfa-2020	24	36	sibilities	sibilitie	NOUN
ajfa-2020	24	37	and	and	CCONJ
ajfa-2020	24	38	ng	ng	PROPN
ajfa-2020	24	39	had	have	AUX
ajfa-2020	24	40	not	not	PART
ajfa-2020	24	41	,	,	PUNCT
ajfa-2020	24	42	ments	ment	NOUN
ajfa-2020	24	43	.	.	PUNCT
ajfa-2020	25	1	this	this	DET
ajfa-2020	25	2	n	n	CCONJ
ajfa-2020	25	3	as	as	ADP
ajfa-2020	25	4	an	an	DET
ajfa-2020	25	5	aud	aud	NOUN
ajfa-2020	25	6	e	e	PROPN
ajfa-2020	25	7	phenomen	phenoman	NOUN
ajfa-2020	25	8	d	d	NOUN
ajfa-2020	25	9	from	from	ADP
ajfa-2020	25	10	its	its	PRON
ajfa-2020	25	11	pu	pu	PROPN
ajfa-2020	25	12	rplay	rplay	NOUN
ajfa-2020	25	13	betwe	betwe	PROPN
ajfa-2020	25	14	duties	duty	NOUN
ajfa-2020	25	15	and	and	CCONJ
ajfa-2020	25	16	o	o	NOUN
ajfa-2020	25	17	argued	argue	VERB
ajfa-2020	25	18	that	that	SCONJ
ajfa-2020	25	19	al	al	PROPN
ajfa-2020	25	20	context	context	NOUN
ajfa-2020	25	21	e	e	NOUN
ajfa-2020	25	22	meaning	mean	VERB
ajfa-2020	25	23	or	or	CCONJ
ajfa-2020	25	24	detecting	detect	VERB
ajfa-2020	25	25	ve	ve	AUX
ajfa-2020	25	26	been	be	AUX
ajfa-2020	25	27	ma	ma	PROPN
ajfa-2020	25	28	cohen	cohen	PROPN
ajfa-2020	25	29	comm	comm	NOUN
ajfa-2020	25	30	k	k	PROPN
ajfa-2020	25	31	davison	davison	PROPN
ajfa-2020	25	32	ommission	ommission	PROPN
ajfa-2020	25	33	b	b	PROPN
ajfa-2020	25	34	that	that	DET
ajfa-2020	25	35	auditor	auditor	PROPN
ajfa-2020	25	36	radual	radual	ADJ
ajfa-2020	25	37	incre	incre	NOUN
ajfa-2020	25	38	e	e	PROPN
ajfa-2020	25	39	issue	issue	NOUN
ajfa-2020	25	40	of	of	ADP
ajfa-2020	25	41	a	a	DET
ajfa-2020	25	42	sed	se	VERB
ajfa-2020	25	43	on	on	ADP
ajfa-2020	25	44	the	the	DET
ajfa-2020	25	45	urrent	urrent	NOUN
ajfa-2020	25	46	taiw	taiw	NOUN
ajfa-2020	26	1	d	d	NOUN
ajfa-2020	26	2	in	in	ADP
ajfa-2020	26	3	an	an	DET
ajfa-2020	26	4	audi	audi	NOUN
ajfa-2020	26	5	the	the	DET
ajfa-2020	26	6	auditor	auditor	NOUN
ajfa-2020	26	7	easonable	easonable	VERB
ajfa-2020	26	8	a	a	PRON
ajfa-2020	26	9	from	from	ADP
ajfa-2020	26	10	error	error	NOUN
ajfa-2020	26	11	ditor	ditor	NOUN
ajfa-2020	26	12	’s	’s	PART
ajfa-2020	26	13	dete	dete	ADJ
ajfa-2020	26	14	understanda	understanda	NOUN
ajfa-2020	26	15	auditors	auditor	NOUN
ajfa-2020	26	16	to	to	ADP
ajfa-2020	26	17	uring	ure	VERB
ajfa-2020	26	18	the	the	DET
ajfa-2020	26	19	au	au	NOUN
ajfa-2020	26	20	by	by	ADP
ajfa-2020	26	21	a	a	DET
ajfa-2020	26	22	lack	lack	NOUN
ajfa-2020	26	23	o	o	NOUN
ajfa-2020	26	24	ature	ature	NOUN
ajfa-2020	26	25	contrib	contrib	PROPN
ajfa-2020	26	26	s	s	PART
ajfa-2020	26	27	responsib	responsib	PROPN
ajfa-2020	26	28	1973	1973	NUM
ajfa-2020	26	29	;	;	PUNCT
ajfa-2020	26	30	stee	stee	NOUN
ajfa-2020	26	31	01	01	NUM
ajfa-2020	26	32	;	;	PUNCT
ajfa-2020	26	33	leung	leung	PROPN
ajfa-2020	26	34	a	a	DET
ajfa-2020	26	35	mpirical	mpirical	ADJ
ajfa-2020	26	36	surv	surv	NOUN
ajfa-2020	26	37	responsibil	responsibil	VERB
ajfa-2020	26	38	the	the	DET
ajfa-2020	26	39	legal	legal	ADJ
ajfa-2020	26	40	lia	lia	PROPN
ajfa-2020	26	41	98	98	NUM
ajfa-2020	26	42	;	;	PUNCT
ajfa-2020	26	43	tung	tung	PROPN
ajfa-2020	26	44	,	,	PUNCT
ajfa-2020	26	45	d	d	X
ajfa-2020	26	46	the	the	DET
ajfa-2020	26	47	develo	develo	NOUN
ajfa-2020	26	48	until	until	ADP
ajfa-2020	26	49	1920	1920	NUM
ajfa-2020	26	50	,	,	PUNCT
ajfa-2020	26	51	is	be	AUX
ajfa-2020	26	52	now	now	ADV
ajfa-2020	26	53	rega	rega	ADJ
ajfa-2020	26	54	dit	dit	PROPN
ajfa-2020	26	55	objective	objective	ADJ
ajfa-2020	26	56	non	non	X
ajfa-2020	26	57	of	of	ADP
ajfa-2020	26	58	down	down	ADP
ajfa-2020	26	59	ursuit	ursuit	NOUN
ajfa-2020	26	60	of	of	ADP
ajfa-2020	26	61	pro	pro	X
ajfa-2020	26	62	een	een	PROPN
ajfa-2020	26	63	its	its	PRON
ajfa-2020	26	64	ow	ow	INTJ
ajfa-2020	26	65	obligations	obligation	NOUN
ajfa-2020	26	66	(	(	PUNCT
ajfa-2020	26	67	t	t	X
ajfa-2020	26	68	there	there	PRON
ajfa-2020	26	69	is	be	VERB
ajfa-2020	26	70	no	no	PRON
ajfa-2020	26	71	of	of	ADP
ajfa-2020	26	72	auditin	auditin	NOUN
ajfa-2020	26	73	of	of	ADP
ajfa-2020	26	74	audit	audit	NOUN
ajfa-2020	26	75	is	be	AUX
ajfa-2020	26	76	c	c	PROPN
ajfa-2020	26	77	g	g	PROPN
ajfa-2020	26	78	fraud	fraud	NOUN
ajfa-2020	26	79	has	have	AUX
ajfa-2020	26	80	ade	ade	VERB
ajfa-2020	26	81	to	to	ADP
ajfa-2020	26	82	narro	narro	ADJ
ajfa-2020	26	83	mission	mission	NOUN
ajfa-2020	26	84	by	by	ADP
ajfa-2020	26	85	report	report	NOUN
ajfa-2020	26	86	and	and	CCONJ
ajfa-2020	26	87	by	by	ADP
ajfa-2020	26	88	cica	cica	PROPN
ajfa-2020	26	89	(	(	PUNCT
ajfa-2020	26	90	1	1	NUM
ajfa-2020	26	91	rs	rs	NOUN
ajfa-2020	26	92	have	have	AUX
ajfa-2020	26	93	an	an	DET
ajfa-2020	26	94	i	i	PRON
ajfa-2020	26	95	ease	ease	NOUN
ajfa-2020	26	96	in	in	ADP
ajfa-2020	26	97	frau	frau	ADJ
ajfa-2020	26	98	auditors	auditor	NOUN
ajfa-2020	26	99	det	det	NOUN
ajfa-2020	26	100	auditors	auditor	NOUN
ajfa-2020	26	101	’	'	PUNCT
ajfa-2020	27	1	re	re	VERB
ajfa-2020	27	2	wanese	wanese	PROPN
ajfa-2020	27	3	audi	audi	PROPN
ajfa-2020	27	4	it	it	PRON
ajfa-2020	27	5	of	of	ADP
ajfa-2020	27	6	financ	financ	PROPN
ajfa-2020	27	7	is	be	AUX
ajfa-2020	27	8	required	require	VERB
ajfa-2020	27	9	assurance	assurance	NOUN
ajfa-2020	27	10	o	o	NOUN
ajfa-2020	27	11	r	r	NOUN
ajfa-2020	27	12	or	or	CCONJ
ajfa-2020	27	13	fraud	fraud	NOUN
ajfa-2020	27	14	.	.	PUNCT
ajfa-2020	28	1	ection	ection	NOUN
ajfa-2020	28	2	respo	respo	VERB
ajfa-2020	28	3	able	able	ADJ
ajfa-2020	28	4	or	or	CCONJ
ajfa-2020	28	5	sati	sati	PROPN
ajfa-2020	28	6	oday	oday	PROPN
ajfa-2020	28	7	are	be	AUX
ajfa-2020	28	8	stil	stil	PROPN
ajfa-2020	28	9	udit	udit	NOUN
ajfa-2020	28	10	process	process	NOUN
ajfa-2020	28	11	of	of	ADP
ajfa-2020	28	12	satisfacto	satisfacto	PROPN
ajfa-2020	28	13	butes	bute	VERB
ajfa-2020	28	14	much	much	ADJ
ajfa-2020	28	15	ilities	ilitie	NOUN
ajfa-2020	28	16	of	of	ADP
ajfa-2020	28	17	fra	fra	X
ajfa-2020	28	18	en	en	ADP
ajfa-2020	28	19	,	,	PUNCT
ajfa-2020	28	20	1990	1990	NUM
ajfa-2020	28	21	;	;	PUNCT
ajfa-2020	28	22	h	h	NOUN
ajfa-2020	28	23	and	and	CCONJ
ajfa-2020	28	24	chau	chau	NOUN
ajfa-2020	28	25	,	,	PUNCT
ajfa-2020	28	26	20	20	NUM
ajfa-2020	28	27	vey	vey	NOUN
ajfa-2020	28	28	studies	study	NOUN
ajfa-2020	28	29	lity	lity	NOUN
ajfa-2020	28	30	to	to	ADP
ajfa-2020	28	31	detec	detec	ADJ
ajfa-2020	28	32	ability	ability	NOUN
ajfa-2020	28	33	issue	issue	NOUN
ajfa-2020	28	34	1998	1998	NUM
ajfa-2020	28	35	;	;	PUNCT
ajfa-2020	28	36	and	and	CCONJ
ajfa-2020	28	37	opment	opment	NOUN
ajfa-2020	28	38	of	of	ADP
ajfa-2020	28	39	e	e	PROPN
ajfa-2020	28	40	32	32	NUM
ajfa-2020	28	41	been	be	AUX
ajfa-2020	28	42	to	to	ADP
ajfa-2020	28	43	giv	giv	PRON
ajfa-2020	28	44	arded	arde	VERB
ajfa-2020	28	45	as	as	SCONJ
ajfa-2020	28	46	the	the	DET
ajfa-2020	28	47	e	e	NOUN
ajfa-2020	28	48	is	be	AUX
ajfa-2020	28	49	indeed	indeed	ADV
ajfa-2020	28	50	nplaying	nplaye	VERB
ajfa-2020	28	51	au	au	ADV
ajfa-2020	28	52	ofessional	ofessional	ADJ
ajfa-2020	28	53	(	(	PUNCT
ajfa-2020	28	54	wn	wn	PROPN
ajfa-2020	28	55	(	(	PUNCT
ajfa-2020	28	56	financi	financi	PROPN
ajfa-2020	28	57	(	(	PUNCT
ajfa-2020	28	58	humphrey	humphrey	PROPN
ajfa-2020	28	59	o	o	PROPN
ajfa-2020	28	60	possibility	possibility	NOUN
ajfa-2020	28	61	ng	ng	PROPN
ajfa-2020	28	62	changes	change	NOUN
ajfa-2020	28	63	changing	change	VERB
ajfa-2020	28	64	.	.	PUNCT
ajfa-2020	29	1	p	p	PROPN
ajfa-2020	29	2	stirred	stir	VERB
ajfa-2020	29	3	the	the	DET
ajfa-2020	29	4	a	a	DET
ajfa-2020	29	5	ow	ow	INTJ
ajfa-2020	29	6	the	the	DET
ajfa-2020	29	7	exp	exp	NOUN
ajfa-2020	29	8	aicpa	aicpa	NOUN
ajfa-2020	29	9	(	(	PUNCT
ajfa-2020	29	10	1	1	NUM
ajfa-2020	29	11	benson	benson	PROPN
ajfa-2020	29	12	co	co	NOUN
ajfa-2020	29	13	1988	1988	NUM
ajfa-2020	29	14	)	)	PUNCT
ajfa-2020	29	15	in	in	ADP
ajfa-2020	29	16	ca	ca	PROPN
ajfa-2020	29	17	important	important	ADJ
ajfa-2020	29	18	ro	ro	X
ajfa-2020	29	19	ud	ud	INTJ
ajfa-2020	29	20	detection	detection	VERB
ajfa-2020	29	21	tecting	tecte	VERB
ajfa-2020	29	22	frau	frau	ADJ
ajfa-2020	29	23	esponsibiliti	esponsibiliti	NOUN
ajfa-2020	29	24	iting	ite	VERB
ajfa-2020	29	25	standa	standa	PROPN
ajfa-2020	29	26	ial	ial	PROPN
ajfa-2020	29	27	stateme	stateme	NOUN
ajfa-2020	29	28	to	to	PART
ajfa-2020	29	29	maintain	maintain	VERB
ajfa-2020	29	30	of	of	ADP
ajfa-2020	29	31	detecting	detect	VERB
ajfa-2020	29	32	although	although	SCONJ
ajfa-2020	29	33	onsibility	onsibility	NOUN
ajfa-2020	29	34	,	,	PUNCT
ajfa-2020	29	35	t	t	PROPN
ajfa-2020	29	36	isfactory	isfactory	NOUN
ajfa-2020	29	37	to	to	PART
ajfa-2020	29	38	ll	ll	VERB
ajfa-2020	29	39	facing	face	VERB
ajfa-2020	29	40	se	se	ADV
ajfa-2020	29	41	.	.	PUNCT
ajfa-2020	30	1	it	it	PRON
ajfa-2020	30	2	has	have	VERB
ajfa-2020	30	3	also	also	ADV
ajfa-2020	30	4	ory	ory	NOUN
ajfa-2020	30	5	explana	explana	ADJ
ajfa-2020	30	6	h	h	NOUN
ajfa-2020	30	7	on	on	ADP
ajfa-2020	30	8	the	the	DET
ajfa-2020	30	9	ex	ex	PROPN
ajfa-2020	30	10	aud	aud	PROPN
ajfa-2020	30	11	detectio	detectio	PROPN
ajfa-2020	30	12	humphrey	humphrey	PROPN
ajfa-2020	30	13	,	,	PUNCT
ajfa-2020	30	14	m	m	VERB
ajfa-2020	30	15	001	001	NUM
ajfa-2020	30	16	;	;	PUNCT
ajfa-2020	30	17	lin	lin	PROPN
ajfa-2020	30	18	an	an	DET
ajfa-2020	30	19	s	s	PROPN
ajfa-2020	30	20	in	in	ADP
ajfa-2020	30	21	taiwan	taiwan	PROPN
ajfa-2020	30	22	ct	ct	PROPN
ajfa-2020	30	23	and	and	CCONJ
ajfa-2020	30	24	repo	repo	NOUN
ajfa-2020	30	25	e	e	PROPN
ajfa-2020	30	26	associated	associated	PROPN
ajfa-2020	30	27	liu	liu	PROPN
ajfa-2020	30	28	,	,	PUNCT
ajfa-2020	30	29	2002	2002	NUM
ajfa-2020	30	30	)	)	PUNCT
ajfa-2020	30	31	expectation	expectation	NOUN
ajfa-2020	30	32	asian	asian	ADJ
ajfa-2020	30	33	ve	ve	VERB
ajfa-2020	30	34	an	an	DET
ajfa-2020	30	35	opinio	opinio	NOUN
ajfa-2020	30	36	e	e	X
ajfa-2020	30	37	major	major	ADJ
ajfa-2020	30	38	obje	obje	PROPN
ajfa-2020	30	39	d	d	PROPN
ajfa-2020	30	40	downplaye	downplaye	PROPN
ajfa-2020	30	41	uditors	uditor	NOUN
ajfa-2020	30	42	’	'	PUNCT
ajfa-2020	30	43	resp	resp	NOUN
ajfa-2020	30	44	and	and	CCONJ
ajfa-2020	30	45	financi	financi	PROPN
ajfa-2020	30	46	al	al	PROPN
ajfa-2020	30	47	and	and	CCONJ
ajfa-2020	30	48	bra	bra	NOUN
ajfa-2020	30	49	and	and	CCONJ
ajfa-2020	30	50	moize	moize	VERB
ajfa-2020	30	51	y	y	PROPN
ajfa-2020	30	52	to	to	ADP
ajfa-2020	30	53	eliminat	eliminat	NOUN
ajfa-2020	30	54	s	s	PART
ajfa-2020	30	55	continuou	continuou	ADJ
ajfa-2020	30	56	public	public	ADJ
ajfa-2020	30	57	critic	critic	NOUN
ajfa-2020	30	58	auditing	audit	VERB
ajfa-2020	30	59	pro	pro	ADJ
ajfa-2020	30	60	ectation	ectation	PROPN
ajfa-2020	30	61	ga	ga	PROPN
ajfa-2020	30	62	978	978	NUM
ajfa-2020	30	63	)	)	PUNCT
ajfa-2020	30	64	and	and	CCONJ
ajfa-2020	30	65	t	t	PROPN
ajfa-2020	30	66	ommittee	ommittee	NOUN
ajfa-2020	30	67	by	by	ADP
ajfa-2020	30	68	anada	anada	PROPN
ajfa-2020	30	69	(	(	PUNCT
ajfa-2020	30	70	1988	1988	NUM
ajfa-2020	30	71	ole	ole	NOUN
ajfa-2020	30	72	in	in	ADP
ajfa-2020	30	73	detec	detec	ADJ
ajfa-2020	30	74	n	n	NOUN
ajfa-2020	30	75	and	and	CCONJ
ajfa-2020	30	76	repor	repor	PROPN
ajfa-2020	30	77	ud	ud	INTJ
ajfa-2020	30	78	as	as	ADP
ajfa-2020	30	79	oppos	oppos	ADJ
ajfa-2020	30	80	ies	ie	NOUN
ajfa-2020	30	81	to	to	ADP
ajfa-2020	30	82	detec	detec	PROPN
ajfa-2020	30	83	rd	rd	PROPN
ajfa-2020	30	84	,	,	PUNCT
ajfa-2020	30	85	sas	sas	VERB
ajfa-2020	30	86	43	43	NUM
ajfa-2020	30	87	ents	ent	NOUN
ajfa-2020	30	88	,	,	PUNCT
ajfa-2020	30	89	the	the	DET
ajfa-2020	30	90	dete	dete	NOUN
ajfa-2020	30	91	n	n	CCONJ
ajfa-2020	30	92	an	an	DET
ajfa-2020	30	93	attitude	attitude	NOUN
ajfa-2020	30	94	g	g	PROPN
ajfa-2020	30	95	material	material	NOUN
ajfa-2020	30	96	m	m	VERB
ajfa-2020	30	97	the	the	DET
ajfa-2020	30	98	accoun	accoun	PROPN
ajfa-2020	30	99	the	the	DET
ajfa-2020	30	100	rather	rather	PROPN
ajfa-2020	30	101	v	v	ADP
ajfa-2020	30	102	the	the	DET
ajfa-2020	30	103	users	user	NOUN
ajfa-2020	30	104	rious	rious	ADJ
ajfa-2020	30	105	critici	critici	PROPN
ajfa-2020	30	106	o	o	PROPN
ajfa-2020	30	107	been	be	AUX
ajfa-2020	30	108	supp	supp	NOUN
ajfa-2020	30	109	ations	ation	NOUN
ajfa-2020	30	110	of	of	ADP
ajfa-2020	30	111	the	the	DET
ajfa-2020	30	112	xpectations	xpectation	NOUN
ajfa-2020	30	113	on	on	ADP
ajfa-2020	30	114	and	and	CCONJ
ajfa-2020	30	115	the	the	DET
ajfa-2020	30	116	moizer	moizer	NOUN
ajfa-2020	30	117	,	,	PUNCT
ajfa-2020	30	118	and	and	CCONJ
ajfa-2020	30	119	nd	nd	ADP
ajfa-2020	30	120	chen	chen	PROPN
ajfa-2020	30	121	,	,	PUNCT
ajfa-2020	30	122	20	20	NUM
ajfa-2020	30	123	n	n	NOUN
ajfa-2020	30	124	are	be	AUX
ajfa-2020	30	125	availa	availa	PROPN
ajfa-2020	30	126	ort	ort	PROPN
ajfa-2020	30	127	fraud	fraud	PROPN
ajfa-2020	30	128	,	,	PUNCT
ajfa-2020	30	129	al	al	PROPN
ajfa-2020	30	130	d	d	PROPN
ajfa-2020	30	131	with	with	ADP
ajfa-2020	30	132	audit	audit	NOUN
ajfa-2020	30	133	)	)	PUNCT
ajfa-2020	30	134	.	.	PUNCT
ajfa-2020	31	1	neverthe	neverthe	DET
ajfa-2020	31	2	ns	ns	ADJ
ajfa-2020	31	3	gaps	gap	NOUN
ajfa-2020	31	4	in	in	ADP
ajfa-2020	31	5	w	w	PROPN
ajfa-2020	31	6	n	n	PRON
ajfa-2020	31	7	journal	journal	NOUN
ajfa-2020	31	8	of	of	ADP
ajfa-2020	31	9	f	f	PROPN
ajfa-2020	31	10	on	on	ADP
ajfa-2020	31	11	on	on	ADP
ajfa-2020	31	12	the	the	DET
ajfa-2020	31	13	tr	tr	NOUN
ajfa-2020	31	14	ective	ective	ADJ
ajfa-2020	31	15	,	,	PUNCT
ajfa-2020	31	16	wher	wher	ADJ
ajfa-2020	31	17	ed	ed	PROPN
ajfa-2020	31	18	(	(	PUNCT
ajfa-2020	31	19	brown	brown	ADJ
ajfa-2020	31	20	,	,	PUNCT
ajfa-2020	31	21	ponsibilities	ponsibilitie	NOUN
ajfa-2020	31	22	al	al	PROPN
ajfa-2020	31	23	)	)	PUNCT
ajfa-2020	31	24	interests	interest	NOUN
ajfa-2020	31	25	and	and	CCONJ
ajfa-2020	31	26	-	-	PUNCT
ajfa-2020	31	27	name	name	NOUN
ajfa-2020	31	28	)	)	PUNCT
ajfa-2020	31	29	r	r	NOUN
ajfa-2020	31	30	,	,	PUNCT
ajfa-2020	31	31	1990	1990	NUM
ajfa-2020	31	32	;	;	PUNCT
ajfa-2020	31	33	pow	pow	NOUN
ajfa-2020	31	34	te	te	PROPN
ajfa-2020	31	35	the	the	DET
ajfa-2020	31	36	auditi	auditi	PROPN
ajfa-2020	32	1	usly	usly	ADV
ajfa-2020	32	2	throug	throug	NOUN
ajfa-2020	32	3	cism	cism	NOUN
ajfa-2020	32	4	of	of	ADP
ajfa-2020	32	5	the	the	DET
ajfa-2020	32	6	ofession	ofession	NOUN
ajfa-2020	32	7	int	int	NOUN
ajfa-2020	32	8	p	p	NOUN
ajfa-2020	32	9	by	by	ADP
ajfa-2020	32	10	setting	set	VERB
ajfa-2020	32	11	he	he	PRON
ajfa-2020	32	12	treadwa	treadwa	VERB
ajfa-2020	32	13	y	y	PROPN
ajfa-2020	32	14	aicaw	aicaw	PROPN
ajfa-2020	32	15	(	(	PUNCT
ajfa-2020	32	16	8)	8)	NUM
ajfa-2020	32	17	.	.	PUNCT
ajfa-2020	33	1	these	these	DET
ajfa-2020	33	2	w	w	PROPN
ajfa-2020	33	3	cting	cte	VERB
ajfa-2020	33	4	corpor	corpor	ADJ
ajfa-2020	33	5	rting	rting	NOUN
ajfa-2020	33	6	.	.	PUNCT
ajfa-2020	34	1	it	it	PRON
ajfa-2020	34	2	is	be	AUX
ajfa-2020	34	3	n	n	ADV
ajfa-2020	34	4	ed	ed	NOUN
ajfa-2020	34	5	to	to	PART
ajfa-2020	34	6	audit	audit	VERB
ajfa-2020	34	7	ct	ct	NUM
ajfa-2020	34	8	fraud	fraud	NOUN
ajfa-2020	34	9	dur	dur	NOUN
ajfa-2020	34	10	:	:	PUNCT
ajfa-2020	34	11	the	the	DET
ajfa-2020	34	12	audit	audit	NOUN
ajfa-2020	34	13	ection	ection	NOUN
ajfa-2020	34	14	respo	respo	NOUN
ajfa-2020	34	15	e	e	PROPN
ajfa-2020	34	16	of	of	ADP
ajfa-2020	34	17	profess	profess	PROPN
ajfa-2020	34	18	misstatemen	misstateman	NOUN
ajfa-2020	34	19	nting	nte	VERB
ajfa-2020	34	20	profes	profe	NOUN
ajfa-2020	34	21	vague	vague	ADJ
ajfa-2020	34	22	mean	mean	NOUN
ajfa-2020	34	23	of	of	ADP
ajfa-2020	34	24	financial	financial	ADJ
ajfa-2020	34	25	ism	ism	NOUN
ajfa-2020	34	26	for	for	ADP
ajfa-2020	34	27	fail	fail	ADJ
ajfa-2020	34	28	posed	pose	VERB
ajfa-2020	34	29	that	that	SCONJ
ajfa-2020	34	30	t	t	PROPN
ajfa-2020	34	31	eir	eir	PRON
ajfa-2020	34	32	role	role	NOUN
ajfa-2020	34	33	in	in	ADP
ajfa-2020	34	34	s	s	NOUN
ajfa-2020	34	35	gap	gap	NOUN
ajfa-2020	34	36	,	,	PUNCT
ajfa-2020	34	37	especi	especi	NOUN
ajfa-2020	34	38	public	public	NOUN
ajfa-2020	34	39	’s	’s	PART
ajfa-2020	34	40	pe	pe	PROPN
ajfa-2020	35	1	d	d	PROPN
ajfa-2020	35	2	turley	turley	PROPN
ajfa-2020	35	3	,	,	PUNCT
ajfa-2020	35	4	19	19	NUM
ajfa-2020	35	5	04	04	NUM
ajfa-2020	35	6	;	;	PUNCT
ajfa-2020	35	7	fadzly	fadzly	NOUN
ajfa-2020	35	8	able	able	ADJ
ajfa-2020	35	9	on	on	ADP
ajfa-2020	35	10	fun	fun	PROPN
ajfa-2020	35	11	lthough	lthough	ADJ
ajfa-2020	35	12	incr	incr	NOUN
ajfa-2020	35	13	or	or	CCONJ
ajfa-2020	35	14	negligen	negligen	NOUN
ajfa-2020	35	15	eless	eless	NOUN
ajfa-2020	35	16	,	,	PUNCT
ajfa-2020	35	17	the	the	DET
ajfa-2020	35	18	d	d	PROPN
ajfa-2020	35	19	western	western	ADJ
ajfa-2020	35	20	coun	coun	PROPN
ajfa-2020	35	21	finance	finance	PROPN
ajfa-2020	35	22	&	&	CCONJ
ajfa-2020	35	23	ac	ac	PROPN
ajfa-2020	35	24	issn	issn	PROPN
ajfa-2020	35	25	19	19	NUM
ajfa-2020	35	26	2013	2013	NUM
ajfa-2020	35	27	,	,	PUNCT
ajfa-2020	35	28	vol	vol	NOUN
ajfa-2020	35	29	.	.	PUNCT
ajfa-2020	35	30	www.macrothi	www.macrothi	PUNCT
ajfa-2020	36	1	ruth	ruth	PROPN
ajfa-2020	36	2	and	and	CCONJ
ajfa-2020	36	3	fai	fai	X
ajfa-2020	36	4	reas	reas	X
ajfa-2020	36	5	the	the	DET
ajfa-2020	36	6	imp	imp	NOUN
ajfa-2020	36	7	,	,	PUNCT
ajfa-2020	36	8	1962	1962	NUM
ajfa-2020	36	9	;	;	PUNCT
ajfa-2020	36	10	lee	lee	PROPN
ajfa-2020	36	11	s	s	PROPN
ajfa-2020	36	12	by	by	ADP
ajfa-2020	36	13	the	the	DET
ajfa-2020	36	14	acc	acc	PROPN
ajfa-2020	36	15	s	s	PROPN
ajfa-2020	36	16	and	and	CCONJ
ajfa-2020	36	17	its	its	PRON
ajfa-2020	36	18	atte	atte	NOUN
ajfa-2020	36	19	interests	interest	NOUN
ajfa-2020	36	20	a	a	DET
ajfa-2020	36	21	wer	wer	NOUN
ajfa-2020	36	22	1995	1995	NUM
ajfa-2020	36	23	)	)	PUNCT
ajfa-2020	36	24	.	.	PUNCT
ajfa-2020	37	1	ing	ing	ADJ
ajfa-2020	37	2	expecta	expecta	PROPN
ajfa-2020	37	3	gh	gh	PROPN
ajfa-2020	37	4	interacti	interacti	PROPN
ajfa-2020	37	5	profession	profession	NOUN
ajfa-2020	37	6	’	'	PUNCT
ajfa-2020	37	7	to	to	ADP
ajfa-2020	37	8	activity	activity	NOUN
ajfa-2020	37	9	s	s	PART
ajfa-2020	37	10	ng	ng	PROPN
ajfa-2020	37	11	up	up	ADP
ajfa-2020	37	12	comm	comm	NOUN
ajfa-2020	37	13	ay	ay	PROPN
ajfa-2020	37	14	commis	commis	PROPN
ajfa-2020	37	15	(	(	PUNCT
ajfa-2020	37	16	1985a	1985a	NUM
ajfa-2020	37	17	and	and	CCONJ
ajfa-2020	37	18	working	work	VERB
ajfa-2020	37	19	part	part	NOUN
ajfa-2020	37	20	rate	rate	NOUN
ajfa-2020	37	21	fraud	fraud	PROPN
ajfa-2020	37	22	a	a	DET
ajfa-2020	37	23	noted	note	VERB
ajfa-2020	37	24	that	that	SCONJ
ajfa-2020	37	25	t	t	PROPN
ajfa-2020	37	26	tors	tor	NOUN
ajfa-2020	37	27	reportin	reportin	PROPN
ajfa-2020	37	28	ring	ring	NOUN
ajfa-2020	37	29	the	the	DET
ajfa-2020	37	30	tim	tim	PROPN
ajfa-2020	37	31	tor	tor	PROPN
ajfa-2020	37	32	’s	’s	PART
ajfa-2020	37	33	respo	respo	PROPN
ajfa-2020	37	34	onsibility	onsibility	PROPN
ajfa-2020	37	35	re	re	ADP
ajfa-2020	37	36	sional	sional	ADJ
ajfa-2020	37	37	skept	skept	ADJ
ajfa-2020	37	38	nts	nt	NOUN
ajfa-2020	37	39	in	in	ADP
ajfa-2020	37	40	the	the	DET
ajfa-2020	37	41	f	f	PROPN
ajfa-2020	37	42	ssion	ssion	NOUN
ajfa-2020	37	43	has	have	VERB
ajfa-2020	37	44	g	g	NOUN
ajfa-2020	37	45	ning	ning	NOUN
ajfa-2020	37	46	of	of	ADP
ajfa-2020	37	47	‘	'	PUNCT
ajfa-2020	37	48	rea	rea	PROPN
ajfa-2020	37	49	al	al	PROPN
ajfa-2020	37	50	statement	statement	PROPN
ajfa-2020	37	51	ling	ling	PROPN
ajfa-2020	37	52	to	to	AUX
ajfa-2020	37	53	detec	detec	VERB
ajfa-2020	37	54	this	this	DET
ajfa-2020	37	55	problem	problem	NOUN
ajfa-2020	37	56	society	society	NOUN
ajfa-2020	37	57	(	(	PUNCT
ajfa-2020	37	58	hu	hu	PROPN
ajfa-2020	37	59	ially	ially	ADV
ajfa-2020	37	60	on	on	ADP
ajfa-2020	37	61	the	the	DET
ajfa-2020	37	62	erception	erception	NOUN
ajfa-2020	37	63	of	of	ADP
ajfa-2020	37	64	993a	993a	NUM
ajfa-2020	37	65	;	;	PUNCT
ajfa-2020	37	66	porte	porte	NOUN
ajfa-2020	37	67	and	and	CCONJ
ajfa-2020	37	68	ahmad	ahmad	PROPN
ajfa-2020	37	69	ndamental	ndamental	PROPN
ajfa-2020	37	70	reasing	rease	VERB
ajfa-2020	37	71	atte	atte	PROPN
ajfa-2020	37	72	nce	nce	NOUN
ajfa-2020	37	73	and	and	CCONJ
ajfa-2020	37	74	audi	audi	ADJ
ajfa-2020	37	75	debate	debate	NOUN
ajfa-2020	37	76	on	on	ADP
ajfa-2020	37	77	a	a	DET
ajfa-2020	37	78	ntries	ntrie	NOUN
ajfa-2020	37	79	,	,	PUNCT
ajfa-2020	37	80	espe	espe	AUX
ajfa-2020	37	81	ccounting	ccounte	VERB
ajfa-2020	37	82	946	946	NUM
ajfa-2020	37	83	-	-	PUNCT
ajfa-2020	37	84	052x	052x	NOUN
ajfa-2020	37	85	5	5	NUM
ajfa-2020	37	86	,	,	PUNCT
ajfa-2020	37	87	no	no	INTJ
ajfa-2020	37	88	.	.	NOUN
ajfa-2020	37	89	1	1	NUM
ajfa-2020	37	90	ink.org/ajfa	ink.org/ajfa	X
ajfa-2020	37	91	irness	irness	NOUN
ajfa-2020	37	92	of	of	ADP
ajfa-2020	37	93	portance	portance	NOUN
ajfa-2020	37	94	e	e	NOUN
ajfa-2020	37	95	,	,	PUNCT
ajfa-2020	37	96	1970	1970	NUM
ajfa-2020	37	97	;	;	PUNCT
ajfa-2020	37	98	counting	count	VERB
ajfa-2020	37	99	empts	empt	NOUN
ajfa-2020	37	100	to	to	ADP
ajfa-2020	37	101	and	and	CCONJ
ajfa-2020	37	102	any	any	DET
ajfa-2020	37	103	ation	ation	NOUN
ajfa-2020	37	104	gap	gap	NOUN
ajfa-2020	37	105	ion	ion	NOUN
ajfa-2020	37	106	and	and	CCONJ
ajfa-2020	37	107	’s	’s	NOUN
ajfa-2020	37	108	denial	denial	NOUN
ajfa-2020	37	109	since	since	SCONJ
ajfa-2020	37	110	the	the	DET
ajfa-2020	37	111	missions	mission	NOUN
ajfa-2020	37	112	,	,	PUNCT
ajfa-2020	37	113	ssion	ssion	NOUN
ajfa-2020	37	114	by	by	ADP
ajfa-2020	37	115	1985b	1985b	NUM
ajfa-2020	37	116	)	)	PUNCT
ajfa-2020	37	117	;	;	PUNCT
ajfa-2020	37	118	ties	tie	NOUN
ajfa-2020	37	119	have	have	VERB
ajfa-2020	37	120	and	and	CCONJ
ajfa-2020	37	121	they	they	PRON
ajfa-2020	38	1	hey	hey	INTJ
ajfa-2020	38	2	still	still	ADV
ajfa-2020	38	3	ng	ng	PROPN
ajfa-2020	38	4	fraud	fraud	VERB
ajfa-2020	38	5	me	i	PRON
ajfa-2020	38	6	of	of	ADP
ajfa-2020	38	7	the	the	DET
ajfa-2020	38	8	onsibility	onsibility	NOUN
ajfa-2020	38	9	ests	est	NOUN
ajfa-2020	38	10	with	with	ADP
ajfa-2020	38	11	ticism	ticism	NOUN
ajfa-2020	38	12	in	in	ADP
ajfa-2020	38	13	financial	financial	ADJ
ajfa-2020	38	14	gradually	gradually	ADV
ajfa-2020	38	15	asonable	asonable	ADJ
ajfa-2020	38	16	ts	ts	ADP
ajfa-2020	38	17	or	or	CCONJ
ajfa-2020	38	18	the	the	DET
ajfa-2020	38	19	ct	ct	PROPN
ajfa-2020	38	20	major	major	NOUN
ajfa-2020	38	21	m	m	AUX
ajfa-2020	38	22	facing	face	VERB
ajfa-2020	38	23	umphrey	umphrey	PROPN
ajfa-2020	38	24	,	,	PUNCT
ajfa-2020	38	25	e	e	X
ajfa-2020	38	26	debate	debate	NOUN
ajfa-2020	38	27	f	f	PROPN
ajfa-2020	38	28	her	her	PRON
ajfa-2020	38	29	/	/	SYM
ajfa-2020	38	30	his	his	PRON
ajfa-2020	38	31	er	er	INTJ
ajfa-2020	38	32	,	,	PUNCT
ajfa-2020	38	33	1993	1993	NUM
ajfa-2020	38	34	;	;	PUNCT
ajfa-2020	39	1	d	d	X
ajfa-2020	39	2	,	,	PUNCT
ajfa-2020	39	3	2004	2004	NUM
ajfa-2020	39	4	)	)	PUNCT
ajfa-2020	39	5	.	.	PUNCT
ajfa-2020	40	1	auditing	auditing	NOUN
ajfa-2020	40	2	ention	ention	NOUN
ajfa-2020	40	3	is	be	AUX
ajfa-2020	40	4	it	it	PRON
ajfa-2020	40	5	failure	failure	NOUN
ajfa-2020	40	6	auditors	auditor	NOUN
ajfa-2020	40	7	’	'	PUNCT
ajfa-2020	40	8	cially	cially	ADV
ajfa-2020	40	9	in	in	ADP
ajfa-2020	40	10	the	the	DET
ajfa-2020	40	11	uk	uk	PROPN
ajfa-2020	40	12	professi	professi	VERB
ajfa-2020	40	13	the	the	DET
ajfa-2020	40	14	pur	pur	NOUN
ajfa-2020	40	15	precise	precise	ADJ
ajfa-2020	40	16	,	,	PUNCT
ajfa-2020	40	17	busines	busine	NOUN
ajfa-2020	40	18	financia	financia	PROPN
ajfa-2020	40	19	respons	respon	NOUN
ajfa-2020	40	20	gap	gap	NOUN
ajfa-2020	40	21	exi	exi	PROPN
ajfa-2020	40	22	auditor	auditor	PROPN
ajfa-2020	40	23	’	'	PUNCT
ajfa-2020	40	24	can	can	AUX
ajfa-2020	40	25	be	be	AUX
ajfa-2020	40	26	other	other	ADJ
ajfa-2020	40	27	w	w	ADP
ajfa-2020	40	28	the	the	DET
ajfa-2020	40	29	stu	stu	PROPN
ajfa-2020	40	30	emphas	emphas	PROPN
ajfa-2020	40	31	previou	previou	NOUN
ajfa-2020	40	32	investig	investig	NOUN
ajfa-2020	40	33	conclus	conclus	NOUN
ajfa-2020	40	34	the	the	DET
ajfa-2020	40	35	au	au	NOUN
ajfa-2020	40	36	for	for	ADP
ajfa-2020	40	37	a	a	DET
ajfa-2020	40	38	lo	lo	PROPN
ajfa-2020	40	39	fraud	fraud	NOUN
ajfa-2020	40	40	.	.	PUNCT
ajfa-2020	41	1	i	i	PRON
ajfa-2020	41	2	inceptio	inceptio	VERB
ajfa-2020	41	3	“	"	PUNCT
ajfa-2020	41	4	stated	state	VERB
ajfa-2020	41	5	rather	rather	ADV
ajfa-2020	41	6	t	t	PROPN
ajfa-2020	41	7	1997	1997	NUM
ajfa-2020	41	8	,	,	PUNCT
ajfa-2020	41	9	p	p	NOUN
ajfa-2020	41	10	since	since	SCONJ
ajfa-2020	41	11	th	th	NOUN
ajfa-2020	41	12	respons	respon	NOUN
ajfa-2020	41	13	busines	busine	NOUN
ajfa-2020	41	14	(	(	PUNCT
ajfa-2020	41	15	lee	lee	PROPN
ajfa-2020	41	16	,	,	PUNCT
ajfa-2020	41	17	19	19	NUM
ajfa-2020	41	18	professi	professi	ADJ
ajfa-2020	41	19	its	its	PRON
ajfa-2020	41	20	own	own	ADJ
ajfa-2020	41	21	by	by	ADP
ajfa-2020	41	22	the	the	PRON
ajfa-2020	41	23	was	be	AUX
ajfa-2020	41	24	ac	ac	PROPN
ajfa-2020	41	25	criticism	criticism	NOUN
ajfa-2020	41	26	the	the	DET
ajfa-2020	41	27	“	"	PUNCT
ajfa-2020	41	28	gr	gr	PROPN
ajfa-2020	41	29	denial	denial	NOUN
ajfa-2020	41	30	o	o	PROPN
ajfa-2020	41	31	activitie	activitie	PROPN
ajfa-2020	41	32	usa	usa	PROPN
ajfa-2020	41	33	(	(	PUNCT
ajfa-2020	41	34	a	a	DET
ajfa-2020	41	35	canada	canada	PROPN
ajfa-2020	41	36	consiste	consiste	VERB
ajfa-2020	41	37	even	even	ADV
ajfa-2020	41	38	so	so	SCONJ
ajfa-2020	41	39	detectio	detectio	PROPN
ajfa-2020	41	40	k	k	PROPN
ajfa-2020	41	41	and	and	CCONJ
ajfa-2020	41	42	us	we	PRON
ajfa-2020	41	43	,	,	PUNCT
ajfa-2020	41	44	ion	ion	NOUN
ajfa-2020	41	45	in	in	ADP
ajfa-2020	41	46	taiw	taiw	PROPN
ajfa-2020	41	47	rpose	rpose	PROPN
ajfa-2020	41	48	of	of	ADP
ajfa-2020	41	49	the	the	PRON
ajfa-2020	41	50	,	,	PUNCT
ajfa-2020	41	51	the	the	DET
ajfa-2020	41	52	main	main	ADJ
ajfa-2020	41	53	f	f	NOUN
ajfa-2020	41	54	ss	ss	NOUN
ajfa-2020	41	55	environm	environm	NOUN
ajfa-2020	41	56	al	al	PROPN
ajfa-2020	41	57	statemen	stateman	NOUN
ajfa-2020	41	58	sible	sible	ADJ
ajfa-2020	41	59	for	for	ADP
ajfa-2020	41	60	”	"	PUNCT
ajfa-2020	41	61	.	.	PUNCT
ajfa-2020	42	1	s	s	PART
ajfa-2020	42	2	isting	isting	PROPN
ajfa-2020	42	3	amon	amon	PROPN
ajfa-2020	42	4	’s	’s	PART
ajfa-2020	42	5	duty	duty	NOUN
ajfa-2020	42	6	to	to	ADP
ajfa-2020	42	7	d	d	NOUN
ajfa-2020	42	8	compared	compare	VERB
ajfa-2020	42	9	words	word	NOUN
ajfa-2020	42	10	,	,	PUNCT
ajfa-2020	42	11	we	we	PRON
ajfa-2020	42	12	ca	can	AUX
ajfa-2020	42	13	udy	udy	VERB
ajfa-2020	42	14	is	be	AUX
ajfa-2020	42	15	struct	struct	NOUN
ajfa-2020	42	16	sizing	size	VERB
ajfa-2020	42	17	the	the	DET
ajfa-2020	42	18	au	au	PROPN
ajfa-2020	42	19	us	us	PROPN
ajfa-2020	42	20	empirical	empirical	ADJ
ajfa-2020	42	21	gation	gation	NOUN
ajfa-2020	42	22	resul	resul	PROPN
ajfa-2020	42	23	sion	sion	PROPN
ajfa-2020	42	24	section	section	NOUN
ajfa-2020	42	25	uditor	uditor	PROPN
ajfa-2020	42	26	resp	resp	PROPN
ajfa-2020	42	27	ong	ong	PROPN
ajfa-2020	42	28	time	time	NOUN
ajfa-2020	42	29	,	,	PUNCT
ajfa-2020	42	30	th	th	INTJ
ajfa-2020	42	31	it	it	PRON
ajfa-2020	42	32	is	be	AUX
ajfa-2020	42	33	perhap	perhap	ADJ
ajfa-2020	42	34	on	on	ADP
ajfa-2020	42	35	.	.	PUNCT
ajfa-2020	43	1	the	the	DET
ajfa-2020	43	2	aud	aud	PROPN
ajfa-2020	43	3	audit	audit	NOUN
ajfa-2020	43	4	objec	objec	NOUN
ajfa-2020	43	5	than	than	ADP
ajfa-2020	43	6	by	by	ADP
ajfa-2020	43	7	a	a	DET
ajfa-2020	43	8	ch	ch	NOUN
ajfa-2020	43	9	p.	p.	NOUN
ajfa-2020	43	10	15	15	NUM
ajfa-2020	43	11	)	)	PUNCT
ajfa-2020	43	12	.	.	PUNCT
ajfa-2020	44	1	he	he	PRON
ajfa-2020	44	2	1920s	1920s	NUM
ajfa-2020	44	3	,	,	PUNCT
ajfa-2020	44	4	t	t	PROPN
ajfa-2020	44	5	sibility	sibility	NOUN
ajfa-2020	44	6	to	to	ADP
ajfa-2020	44	7	de	de	VERB
ajfa-2020	44	8	ss	ss	NOUN
ajfa-2020	44	9	transactio	transactio	NOUN
ajfa-2020	44	10	986	986	NUM
ajfa-2020	44	11	)	)	PUNCT
ajfa-2020	44	12	.	.	PUNCT
ajfa-2020	45	1	hump	hump	VERB
ajfa-2020	45	2	ion	ion	NOUN
ajfa-2020	45	3	’s	’s	PART
ajfa-2020	45	4	pursui	pursui	NOUN
ajfa-2020	45	5	(	(	PUNCT
ajfa-2020	45	6	financial	financial	ADJ
ajfa-2020	45	7	a	a	DET
ajfa-2020	45	8	end	end	NOUN
ajfa-2020	45	9	of	of	ADP
ajfa-2020	45	10	the	the	DET
ajfa-2020	45	11	ctually	ctually	PROPN
ajfa-2020	45	12	deni	deni	PROPN
ajfa-2020	45	13	m	m	PROPN
ajfa-2020	45	14	of	of	ADP
ajfa-2020	45	15	auditor	auditor	NOUN
ajfa-2020	45	16	eed	eed	X
ajfa-2020	45	17	-	-	PUNCT
ajfa-2020	45	18	is	be	AUX
ajfa-2020	45	19	-	-	PUNCT
ajfa-2020	45	20	good	good	ADJ
ajfa-2020	45	21	of	of	ADP
ajfa-2020	45	22	responsib	responsib	PROPN
ajfa-2020	45	23	es	es	PROPN
ajfa-2020	45	24	to	to	ADP
ajfa-2020	45	25	investi	investi	PROPN
ajfa-2020	45	26	aicpa	aicpa	PROPN
ajfa-2020	45	27	,	,	PUNCT
ajfa-2020	45	28	197	197	NUM
ajfa-2020	45	29	a	a	DET
ajfa-2020	45	30	(	(	PUNCT
ajfa-2020	45	31	cica	cica	PROPN
ajfa-2020	45	32	,	,	PUNCT
ajfa-2020	45	33	1	1	NUM
ajfa-2020	45	34	ently	ently	ADV
ajfa-2020	45	35	indica	indica	PROPN
ajfa-2020	45	36	ome	ome	PROPN
ajfa-2020	45	37	of	of	ADP
ajfa-2020	45	38	the	the	DET
ajfa-2020	45	39	on	on	NOUN
ajfa-2020	45	40	.	.	PUNCT
ajfa-2020	46	1	howeve	howeve	PROPN
ajfa-2020	46	2	over	over	ADP
ajfa-2020	46	3	the	the	DET
ajfa-2020	46	4	l	l	NOUN
ajfa-2020	46	5	an	an	X
ajfa-2020	46	6	.	.	PUNCT
ajfa-2020	47	1	e	e	NOUN
ajfa-2020	47	2	study	study	NOUN
ajfa-2020	47	3	is	be	AUX
ajfa-2020	47	4	to	to	PART
ajfa-2020	47	5	focus	focus	VERB
ajfa-2020	47	6	of	of	ADP
ajfa-2020	47	7	the	the	DET
ajfa-2020	47	8	ment	ment	NOUN
ajfa-2020	47	9	.	.	PUNCT
ajfa-2020	48	1	the	the	DET
ajfa-2020	48	2	st	st	PROPN
ajfa-2020	48	3	nts	nts	PROPN
ajfa-2020	48	4	and	and	CCONJ
ajfa-2020	48	5	co	co	PRON
ajfa-2020	48	6	such	such	ADJ
ajfa-2020	48	7	compa	compa	PROPN
ajfa-2020	48	8	ngst	ngst	PROPN
ajfa-2020	48	9	taiwan	taiwan	PROPN
ajfa-2020	48	10	detect	detect	NOUN
ajfa-2020	48	11	fraud	fraud	NOUN
ajfa-2020	48	12	with	with	ADP
ajfa-2020	48	13	the	the	DET
ajfa-2020	48	14	re	re	X
ajfa-2020	48	15	an	an	DET
ajfa-2020	48	16	undertake	undertake	NOUN
ajfa-2020	48	17	tured	ture	VERB
ajfa-2020	48	18	as	as	ADP
ajfa-2020	48	19	fol	fol	X
ajfa-2020	48	20	uditor	uditor	NOUN
ajfa-2020	48	21	’s	’s	PART
ajfa-2020	48	22	res	res	PROPN
ajfa-2020	48	23	l	l	PROPN
ajfa-2020	48	24	research	research	NOUN
ajfa-2020	48	25	.	.	PUNCT
ajfa-2020	49	1	t	t	PROPN
ajfa-2020	49	2	lts	lt	VERB
ajfa-2020	49	3	in	in	ADP
ajfa-2020	49	4	the	the	DET
ajfa-2020	49	5	f	f	PROPN
ajfa-2020	49	6	.	.	PUNCT
ajfa-2020	50	1	ponsibility	ponsibility	PROPN
ajfa-2020	50	2	f	f	PROPN
ajfa-2020	50	3	ere	ere	PROPN
ajfa-2020	50	4	has	have	AUX
ajfa-2020	50	5	been	be	AUX
ajfa-2020	50	6	ps	ps	NOUN
ajfa-2020	50	7	true	true	ADJ
ajfa-2020	50	8	to	to	PART
ajfa-2020	50	9	sa	sa	PROPN
ajfa-2020	50	10	ditor	ditor	PROPN
ajfa-2020	50	11	’s	’s	PART
ajfa-2020	50	12	respo	respo	NOUN
ajfa-2020	50	13	ctive	ctive	NOUN
ajfa-2020	50	14	for	for	ADP
ajfa-2020	50	15	ove	ove	PROPN
ajfa-2020	50	16	hange	hange	PROPN
ajfa-2020	50	17	in	in	ADP
ajfa-2020	50	18	th	th	NUM
ajfa-2020	50	19	the	the	DET
ajfa-2020	50	20	accoun	accoun	PROPN
ajfa-2020	50	21	etect	etect	PROPN
ajfa-2020	50	22	fraud	fraud	NOUN
ajfa-2020	50	23	.	.	PUNCT
ajfa-2020	51	1	ons	on	NOUN
ajfa-2020	51	2	which	which	PRON
ajfa-2020	51	3	m	m	VERB
ajfa-2020	51	4	phrey	phrey	VERB
ajfa-2020	51	5	et	et	PROPN
ajfa-2020	51	6	al	al	PROPN
ajfa-2020	51	7	(	(	PUNCT
ajfa-2020	51	8	it	it	PRON
ajfa-2020	51	9	of	of	ADP
ajfa-2020	51	10	a	a	DET
ajfa-2020	51	11	self	self	NOUN
ajfa-2020	51	12	-	-	PUNCT
ajfa-2020	51	13	i	i	NOUN
ajfa-2020	51	14	and	and	CCONJ
ajfa-2020	51	15	brand	brand	NOUN
ajfa-2020	51	16	-	-	PUNCT
ajfa-2020	51	17	n	n	NOUN
ajfa-2020	51	18	1960s	1960	NOUN
ajfa-2020	51	19	,	,	PUNCT
ajfa-2020	51	20	frau	frau	PROPN
ajfa-2020	51	21	ied	ie	VERB
ajfa-2020	51	22	by	by	ADP
ajfa-2020	51	23	the	the	DET
ajfa-2020	51	24	rs	rs	NOUN
ajfa-2020	51	25	to	to	PART
ajfa-2020	51	26	assum	assum	VERB
ajfa-2020	51	27	d	d	NOUN
ajfa-2020	51	28	”	"	PUNCT
ajfa-2020	51	29	decade	decade	NOUN
ajfa-2020	51	30	o	o	NOUN
ajfa-2020	51	31	bility	bility	NOUN
ajfa-2020	51	32	for	for	ADP
ajfa-2020	51	33	de	de	X
ajfa-2020	51	34	igate	igate	VERB
ajfa-2020	51	35	the	the	DET
ajfa-2020	51	36	iss	iss	PROPN
ajfa-2020	51	37	78	78	NUM
ajfa-2020	51	38	,	,	PUNCT
ajfa-2020	51	39	cohen	cohen	PROPN
ajfa-2020	51	40	c	c	PROPN
ajfa-2020	51	41	988	988	NUM
ajfa-2020	51	42	,	,	PUNCT
ajfa-2020	51	43	mcdo	mcdo	NOUN
ajfa-2020	51	44	ate	eat	VERB
ajfa-2020	51	45	that	that	SCONJ
ajfa-2020	51	46	the	the	DET
ajfa-2020	51	47	m	m	PROPN
ajfa-2020	51	48	e	e	NOUN
ajfa-2020	51	49	auditors	auditor	NOUN
ajfa-2020	51	50	t	t	PROPN
ajfa-2020	51	51	er	er	INTJ
ajfa-2020	51	52	,	,	PUNCT
ajfa-2020	51	53	the	the	DET
ajfa-2020	51	54	accou	accou	NOUN
ajfa-2020	51	55	last	last	VERB
ajfa-2020	51	56	two	two	NUM
ajfa-2020	51	57	de	de	ADV
ajfa-2020	51	58	provide	provide	NOUN
ajfa-2020	51	59	ad	ad	NOUN
ajfa-2020	51	60	e	e	NOUN
ajfa-2020	51	61	study	study	NOUN
ajfa-2020	51	62	is	be	AUX
ajfa-2020	51	63	to	to	PART
ajfa-2020	51	64	tudy	tudy	VERB
ajfa-2020	51	65	attemp	attemp	NOUN
ajfa-2020	51	66	mpare	mpare	NOUN
ajfa-2020	51	67	thei	thei	PROPN
ajfa-2020	51	68	arison	arison	PROPN
ajfa-2020	51	69	inten	inten	VERB
ajfa-2020	51	70	n	n	X
ajfa-2020	51	71	’s	’s	PART
ajfa-2020	51	72	users	user	NOUN
ajfa-2020	51	73	.	.	PUNCT
ajfa-2020	52	1	t	t	PROPN
ajfa-2020	52	2	s	s	PART
ajfa-2020	53	1	and	and	CCONJ
ajfa-2020	53	2	relate	relate	VERB
ajfa-2020	53	3	esults	esult	NOUN
ajfa-2020	53	4	of	of	ADP
ajfa-2020	53	5	the	the	DET
ajfa-2020	53	6	e	e	PROPN
ajfa-2020	53	7	an	an	DET
ajfa-2020	53	8	interna	interna	PROPN
ajfa-2020	53	9	llows	llow	VERB
ajfa-2020	53	10	.	.	PUNCT
ajfa-2020	54	1	the	the	DET
ajfa-2020	54	2	s	s	PROPN
ajfa-2020	54	3	ponsibility	ponsibility	NOUN
ajfa-2020	54	4	the	the	DET
ajfa-2020	54	5	fourth	fourth	ADJ
ajfa-2020	54	6	s	s	NOUN
ajfa-2020	54	7	fifth	fifth	ADJ
ajfa-2020	54	8	section	section	NOUN
ajfa-2020	54	9	for	for	ADP
ajfa-2020	54	10	fraud	fraud	NOUN
ajfa-2020	54	11	d	d	PROPN
ajfa-2020	54	12	n	n	CCONJ
ajfa-2020	54	13	controver	controver	NOUN
ajfa-2020	54	14	ay	ay	NOUN
ajfa-2020	54	15	that	that	SCONJ
ajfa-2020	54	16	the	the	DET
ajfa-2020	54	17	onsibility	onsibility	NOUN
ajfa-2020	54	18	to	to	ADP
ajfa-2020	54	19	er	er	INTJ
ajfa-2020	54	20	400	400	NUM
ajfa-2020	54	21	years	year	NOUN
ajfa-2020	54	22	he	he	PRON
ajfa-2020	54	23	demand	demand	VERB
ajfa-2020	54	24	o	o	NOUN
ajfa-2020	54	25	ting	ting	PROPN
ajfa-2020	54	26	profes	profes	PROPN
ajfa-2020	54	27	this	this	PRON
ajfa-2020	54	28	has	have	AUX
ajfa-2020	54	29	be	be	AUX
ajfa-2020	54	30	make	make	VERB
ajfa-2020	54	31	it	it	PRON
ajfa-2020	54	32	une	une	PROPN
ajfa-2020	54	33	(	(	PUNCT
ajfa-2020	54	34	1993b	1993b	NUM
ajfa-2020	54	35	)	)	PUNCT
ajfa-2020	54	36	and	and	CCONJ
ajfa-2020	54	37	interested	interested	ADJ
ajfa-2020	54	38	ro	ro	NOUN
ajfa-2020	54	39	name	name	PROPN
ajfa-2020	54	40	)	)	PUNCT
ajfa-2020	54	41	intere	intere	NOUN
ajfa-2020	55	1	ud	ud	INTJ
ajfa-2020	55	2	detection	detection	NOUN
ajfa-2020	55	3	accounting	account	VERB
ajfa-2020	55	4	me	i	PRON
ajfa-2020	55	5	a	a	DET
ajfa-2020	55	6	broader	broad	ADJ
ajfa-2020	55	7	of	of	ADP
ajfa-2020	55	8	the	the	DET
ajfa-2020	55	9	1980	1980	NUM
ajfa-2020	55	10	etecting	etecte	VERB
ajfa-2020	55	11	fra	fra	NOUN
ajfa-2020	55	12	sue	sue	NOUN
ajfa-2020	55	13	.	.	PUNCT
ajfa-2020	56	1	a	a	DET
ajfa-2020	56	2	num	num	PROPN
ajfa-2020	56	3	commissio	commissio	NOUN
ajfa-2020	56	4	onald	onald	NOUN
ajfa-2020	56	5	comm	comm	NOUN
ajfa-2020	56	6	majority	majority	NOUN
ajfa-2020	56	7	of	of	ADP
ajfa-2020	56	8	themselves	themselves	PRON
ajfa-2020	56	9	,	,	PUNCT
ajfa-2020	56	10	unting	unte	VERB
ajfa-2020	56	11	prof	prof	NOUN
ajfa-2020	56	12	33	33	NUM
ajfa-2020	56	13	ecades	ecade	NOUN
ajfa-2020	56	14	are	be	AUX
ajfa-2020	56	15	dditional	dditional	ADJ
ajfa-2020	56	16	evi	evi	NOUN
ajfa-2020	56	17	o	o	PROPN
ajfa-2020	56	18	investigate	investigate	VERB
ajfa-2020	56	19	pts	pt	NOUN
ajfa-2020	56	20	to	to	PART
ajfa-2020	56	21	surve	surve	VERB
ajfa-2020	56	22	ir	ir	PROPN
ajfa-2020	56	23	perceptio	perceptio	PROPN
ajfa-2020	56	24	nds	nd	VERB
ajfa-2020	56	25	to	to	PART
ajfa-2020	56	26	exam	exam	VERB
ajfa-2020	56	27	the	the	DET
ajfa-2020	56	28	finding	finding	NOUN
ajfa-2020	56	29	ed	ed	NOUN
ajfa-2020	56	30	audit	audit	NOUN
ajfa-2020	56	31	pro	pro	ADJ
ajfa-2020	56	32	e	e	NOUN
ajfa-2020	56	33	relevant	relevant	NOUN
ajfa-2020	56	34	s	s	PART
ajfa-2020	56	35	ational	ational	ADJ
ajfa-2020	56	36	comp	comp	NOUN
ajfa-2020	56	37	second	second	ADJ
ajfa-2020	56	38	sect	sect	NOUN
ajfa-2020	56	39	to	to	PART
ajfa-2020	56	40	detect	detect	VERB
ajfa-2020	56	41	fr	fr	PROPN
ajfa-2020	56	42	section	section	NOUN
ajfa-2020	56	43	look	look	VERB
ajfa-2020	56	44	n.	n.	ADJ
ajfa-2020	56	45	the	the	DET
ajfa-2020	56	46	stud	stud	NOUN
ajfa-2020	56	47	detection	detection	NOUN
ajfa-2020	56	48	rsy	rsy	NOUN
ajfa-2020	56	49	about	about	ADP
ajfa-2020	56	50	th	th	NOUN
ajfa-2020	56	51	role	role	NOUN
ajfa-2020	56	52	of	of	ADP
ajfa-2020	56	53	the	the	DET
ajfa-2020	56	54	o	o	PROPN
ajfa-2020	56	55	detect	detect	NOUN
ajfa-2020	56	56	frau	frau	PROPN
ajfa-2020	56	57	s	s	PART
ajfa-2020	56	58	and	and	CCONJ
ajfa-2020	56	59	was	be	AUX
ajfa-2020	56	60	r	r	NOUN
ajfa-2020	56	61	of	of	ADP
ajfa-2020	56	62	clients	client	NOUN
ajfa-2020	56	63	o	o	NOUN
ajfa-2020	56	64	sion	sion	PROPN
ajfa-2020	56	65	has	have	AUX
ajfa-2020	56	66	fo	fo	ADP
ajfa-2020	56	67	een	een	PROPN
ajfa-2020	56	68	a	a	DET
ajfa-2020	56	69	result	result	NOUN
ajfa-2020	56	70	economic	economic	ADJ
ajfa-2020	56	71	fo	fo	NOUN
ajfa-2020	56	72	d	d	PROPN
ajfa-2020	56	73	power	power	NOUN
ajfa-2020	56	74	(	(	PUNCT
ajfa-2020	56	75	19	19	NUM
ajfa-2020	56	76	ole	ole	NOUN
ajfa-2020	56	77	and	and	CCONJ
ajfa-2020	56	78	its	its	PRON
ajfa-2020	56	79	a	a	DET
ajfa-2020	56	80	ests	est	NOUN
ajfa-2020	56	81	and	and	CCONJ
ajfa-2020	56	82	any	any	DET
ajfa-2020	56	83	n	n	NOUN
ajfa-2020	56	84	as	as	ADP
ajfa-2020	56	85	an	an	DET
ajfa-2020	56	86	audi	audi	NOUN
ajfa-2020	56	87	g	g	NOUN
ajfa-2020	56	88	professio	professio	NOUN
ajfa-2020	56	89	r	r	NOUN
ajfa-2020	56	90	responsibi	responsibi	NOUN
ajfa-2020	56	91	0s	0s	NOUN
ajfa-2020	56	92	.	.	PUNCT
ajfa-2020	57	1	political	political	ADJ
ajfa-2020	57	2	aud	aud	NOUN
ajfa-2020	57	3	has	have	AUX
ajfa-2020	57	4	stirr	stirr	ADJ
ajfa-2020	57	5	mber	mber	NOUN
ajfa-2020	57	6	of	of	ADP
ajfa-2020	57	7	work	work	NOUN
ajfa-2020	57	8	on	on	ADP
ajfa-2020	57	9	)	)	PUNCT
ajfa-2020	57	10	;	;	PUNCT
ajfa-2020	57	11	uk	uk	PROPN
ajfa-2020	57	12	(	(	PUNCT
ajfa-2020	57	13	ic	ic	PROPN
ajfa-2020	57	14	mission	mission	PROPN
ajfa-2020	57	15	)	)	PUNCT
ajfa-2020	57	16	.	.	PUNCT
ajfa-2020	58	1	t	t	PROPN
ajfa-2020	58	2	financial	financial	PROPN
ajfa-2020	58	3	st	st	PROPN
ajfa-2020	58	4	believe	believe	VERB
ajfa-2020	58	5	th	th	X
ajfa-2020	58	6	fession	fession	NOUN
ajfa-2020	58	7	still	still	ADV
ajfa-2020	58	8	asian	asian	ADJ
ajfa-2020	58	9	relevant	relevant	ADJ
ajfa-2020	58	10	to	to	PART
ajfa-2020	58	11	idence	idence	VERB
ajfa-2020	58	12	on	on	ADP
ajfa-2020	58	13	th	th	NUM
ajfa-2020	58	14	e	e	NOUN
ajfa-2020	58	15	whether	whether	SCONJ
ajfa-2020	58	16	th	th	PRON
ajfa-2020	58	17	ey	ey	ADP
ajfa-2020	58	18	the	the	DET
ajfa-2020	58	19	taiw	taiw	PROPN
ajfa-2020	58	20	ons	ons	PROPN
ajfa-2020	58	21	on	on	ADP
ajfa-2020	58	22	“	"	PUNCT
ajfa-2020	58	23	w	w	NOUN
ajfa-2020	58	24	mine	mine	PRON
ajfa-2020	58	25	whethe	whethe	PROPN
ajfa-2020	58	26	s	s	PART
ajfa-2020	58	27	contribute	contribute	ADJ
ajfa-2020	58	28	ocedures	ocedure	NOUN
ajfa-2020	58	29	.	.	PUNCT
ajfa-2020	59	1	fu	fu	PROPN
ajfa-2020	59	2	studies	studies	PROPN
ajfa-2020	59	3	carr	carr	PROPN
ajfa-2020	59	4	parison	parison	PROPN
ajfa-2020	59	5	of	of	ADP
ajfa-2020	59	6	a	a	DET
ajfa-2020	59	7	tion	tion	NOUN
ajfa-2020	59	8	provide	provide	NOUN
ajfa-2020	59	9	raud	raud	NOUN
ajfa-2020	59	10	.	.	PUNCT
ajfa-2020	60	1	the	the	DET
ajfa-2020	60	2	th	th	X
ajfa-2020	60	3	ks	ks	NOUN
ajfa-2020	60	4	at	at	ADP
ajfa-2020	60	5	the	the	DET
ajfa-2020	60	6	res	re	NOUN
ajfa-2020	60	7	dy	dy	NOUN
ajfa-2020	60	8	then	then	ADV
ajfa-2020	60	9	fini	fini	PROPN
ajfa-2020	60	10	e	e	PROPN
ajfa-2020	60	11	auditor	auditor	PROPN
ajfa-2020	60	12	’s	’s	PART
ajfa-2020	60	13	auditor	auditor	NOUN
ajfa-2020	60	14	ha	ha	INTJ
ajfa-2020	60	15	ud	ud	INTJ
ajfa-2020	60	16	,	,	PUNCT
ajfa-2020	60	17	as	as	SCONJ
ajfa-2020	60	18	noted	note	VERB
ajfa-2020	60	19	removed	remove	VERB
ajfa-2020	60	20	as	as	ADP
ajfa-2020	60	21	of	of	ADP
ajfa-2020	60	22	accountin	accountin	NOUN
ajfa-2020	60	23	ocused	ocuse	VERB
ajfa-2020	60	24	prog	prog	PROPN
ajfa-2020	60	25	t	t	PROPN
ajfa-2020	60	26	of	of	ADP
ajfa-2020	60	27	the	the	DET
ajfa-2020	60	28	incr	incr	NOUN
ajfa-2020	60	29	or	or	CCONJ
ajfa-2020	60	30	the	the	DET
ajfa-2020	60	31	audit	audit	NOUN
ajfa-2020	60	32	995	995	NUM
ajfa-2020	60	33	)	)	PUNCT
ajfa-2020	60	34	attribut	attribut	NOUN
ajfa-2020	60	35	attempts	attempt	VERB
ajfa-2020	60	36	to	to	ADP
ajfa-2020	60	37	y	y	PROPN
ajfa-2020	60	38	competing	compete	VERB
ajfa-2020	60	39	itor	itor	NOUN
ajfa-2020	60	40	’s	’s	PART
ajfa-2020	60	41	respon	respon	NOUN
ajfa-2020	60	42	on	on	ADP
ajfa-2020	60	43	(	(	PUNCT
ajfa-2020	60	44	porter	porter	NOUN
ajfa-2020	60	45	,	,	PUNCT
ajfa-2020	60	46	lity	lity	NOUN
ajfa-2020	60	47	for	for	ADP
ajfa-2020	60	48	frau	frau	ADJ
ajfa-2020	60	49	l	l	NOUN
ajfa-2020	60	50	pressures	pressure	NOUN
ajfa-2020	60	51	red	red	VERB
ajfa-2020	60	52	the	the	DET
ajfa-2020	60	53	aud	aud	PROPN
ajfa-2020	60	54	king	king	PROPN
ajfa-2020	60	55	commi	commi	PROPN
ajfa-2020	60	56	caew	caew	PROPN
ajfa-2020	60	57	,	,	PUNCT
ajfa-2020	60	58	198	198	NUM
ajfa-2020	60	59	the	the	DET
ajfa-2020	60	60	survey	survey	NOUN
ajfa-2020	60	61	tatement	tatement	NOUN
ajfa-2020	60	62	use	use	NOUN
ajfa-2020	60	63	he	he	PRON
ajfa-2020	60	64	auditor	auditor	PROPN
ajfa-2020	60	65	h	h	PROPN
ajfa-2020	60	66	rejects	reject	VERB
ajfa-2020	60	67	exte	exte	NOUN
ajfa-2020	60	68	n	n	PRON
ajfa-2020	60	69	journal	journal	NOUN
ajfa-2020	60	70	of	of	ADP
ajfa-2020	60	71	f	f	PROPN
ajfa-2020	60	72	o	o	PROPN
ajfa-2020	61	1	the	the	DET
ajfa-2020	61	2	grow	grow	NOUN
ajfa-2020	61	3	he	he	PRON
ajfa-2020	61	4	audit	audit	VERB
ajfa-2020	61	5	exp	exp	NOUN
ajfa-2020	61	6	here	here	ADV
ajfa-2020	61	7	is	be	AUX
ajfa-2020	61	8	such	such	ADJ
ajfa-2020	61	9	wanese	wanese	NOUN
ajfa-2020	61	10	aud	aud	INTJ
ajfa-2020	61	11	what	what	PRON
ajfa-2020	61	12	auditor	auditor	NOUN
ajfa-2020	61	13	r	r	NOUN
ajfa-2020	61	14	there	there	PRON
ajfa-2020	61	15	is	be	VERB
ajfa-2020	61	16	an	an	DET
ajfa-2020	61	17	e	e	NOUN
ajfa-2020	61	18	to	to	ADP
ajfa-2020	61	19	our	our	PRON
ajfa-2020	61	20	un	un	PROPN
ajfa-2020	61	21	urthermore	urthermore	NOUN
ajfa-2020	61	22	,	,	PUNCT
ajfa-2020	61	23	ried	rie	VERB
ajfa-2020	61	24	out	out	ADP
ajfa-2020	61	25	in	in	ADP
ajfa-2020	61	26	audit	audit	NOUN
ajfa-2020	61	27	expect	expect	VERB
ajfa-2020	61	28	es	es	ADP
ajfa-2020	61	29	brief	brief	ADJ
ajfa-2020	61	30	hist	hist	PROPN
ajfa-2020	61	31	hird	hird	PROPN
ajfa-2020	61	32	section	section	PROPN
ajfa-2020	61	33	earch	earch	PROPN
ajfa-2020	61	34	metho	metho	PROPN
ajfa-2020	61	35	ishes	ishe	VERB
ajfa-2020	61	36	with	with	ADP
ajfa-2020	61	37	alleged	alleged	ADJ
ajfa-2020	61	38	resp	resp	NOUN
ajfa-2020	61	39	as	as	SCONJ
ajfa-2020	61	40	not	not	PART
ajfa-2020	61	41	been	be	AUX
ajfa-2020	61	42	d	d	ADJ
ajfa-2020	61	43	by	by	ADP
ajfa-2020	61	44	willing	will	VERB
ajfa-2020	61	45	an	an	DET
ajfa-2020	61	46	objectiv	objectiv	PROPN
ajfa-2020	61	47	ng	ng	PROPN
ajfa-2020	61	48	firms	firm	NOUN
ajfa-2020	61	49	”	"	PUNCT
ajfa-2020	61	50	(	(	PUNCT
ajfa-2020	61	51	c	c	NOUN
ajfa-2020	61	52	gressively	gressively	ADV
ajfa-2020	61	53	l	l	NOUN
ajfa-2020	61	54	ease	ease	NOUN
ajfa-2020	61	55	in	in	ADP
ajfa-2020	61	56	size	size	NOUN
ajfa-2020	61	57	tor	tor	NOUN
ajfa-2020	61	58	to	to	PART
ajfa-2020	61	59	exam	exam	VERB
ajfa-2020	61	60	te	te	ADP
ajfa-2020	61	61	the	the	DET
ajfa-2020	61	62	chang	chang	PROPN
ajfa-2020	61	63	manage	manage	VERB
ajfa-2020	61	64	the	the	DET
ajfa-2020	61	65	g	g	PROPN
ajfa-2020	61	66	public	public	ADJ
ajfa-2020	61	67	duti	duti	NOUN
ajfa-2020	61	68	nsibility	nsibility	NOUN
ajfa-2020	61	69	wa	wa	NOUN
ajfa-2020	61	70	1997	1997	NUM
ajfa-2020	61	71	)	)	PUNCT
ajfa-2020	61	72	.	.	PUNCT
ajfa-2020	62	1	ho	ho	PROPN
ajfa-2020	62	2	ud	ud	INTJ
ajfa-2020	62	3	detection	detection	NOUN
ajfa-2020	62	4	arising	arise	VERB
ajfa-2020	62	5	fro	fro	NOUN
ajfa-2020	62	6	diting	dite	VERB
ajfa-2020	62	7	profes	profe	NOUN
ajfa-2020	62	8	issions	ission	NOUN
ajfa-2020	62	9	were	be	AUX
ajfa-2020	62	10	5a	5a	NUM
ajfa-2020	62	11	,	,	PUNCT
ajfa-2020	62	12	davison	davison	PROPN
ajfa-2020	62	13	findings	finding	VERB
ajfa-2020	62	14	o	o	NOUN
ajfa-2020	62	15	ers	er	NOUN
ajfa-2020	62	16	and	and	CCONJ
ajfa-2020	62	17	the	the	DET
ajfa-2020	62	18	holds	hold	NOUN
ajfa-2020	62	19	respo	respo	NOUN
ajfa-2020	62	20	ending	end	VERB
ajfa-2020	62	21	audi	audi	PROPN
ajfa-2020	62	22	finance	finance	PROPN
ajfa-2020	62	23	&	&	CCONJ
ajfa-2020	62	24	ac	ac	PROPN
ajfa-2020	62	25	issn	issn	PROPN
ajfa-2020	62	26	19	19	NUM
ajfa-2020	62	27	2013	2013	NUM
ajfa-2020	62	28	,	,	PUNCT
ajfa-2020	62	29	vol	vol	NOUN
ajfa-2020	62	30	.	.	PUNCT
ajfa-2020	63	1	www.macrothi	www.macrothi	X
ajfa-2020	64	1	wth	wth	NOUN
ajfa-2020	64	2	of	of	ADP
ajfa-2020	64	3	the	the	DET
ajfa-2020	64	4	pectation	pectation	NOUN
ajfa-2020	64	5	ga	ga	PROPN
ajfa-2020	64	6	h	h	NOUN
ajfa-2020	64	7	a	a	DET
ajfa-2020	64	8	gap	gap	NOUN
ajfa-2020	64	9	in	in	ADP
ajfa-2020	64	10	t	t	PROPN
ajfa-2020	64	11	ditors	ditor	NOUN
ajfa-2020	64	12	and	and	CCONJ
ajfa-2020	64	13	rs	rs	INTJ
ajfa-2020	64	14	should	should	AUX
ajfa-2020	64	15	an	an	DET
ajfa-2020	64	16	audit	audit	NOUN
ajfa-2020	64	17	exp	exp	NOUN
ajfa-2020	64	18	nderstanding	nderstanding	NOUN
ajfa-2020	64	19	,	,	PUNCT
ajfa-2020	64	20	the	the	DET
ajfa-2020	64	21	study	study	NOUN
ajfa-2020	64	22	other	other	ADJ
ajfa-2020	64	23	coun	coun	NOUN
ajfa-2020	64	24	tation	tation	NOUN
ajfa-2020	64	25	gaps	gap	NOUN
ajfa-2020	64	26	.	.	PUNCT
ajfa-2020	65	1	torical	torical	ADJ
ajfa-2020	65	2	back	back	NOUN
ajfa-2020	65	3	n	n	PRON
ajfa-2020	65	4	offers	offer	VERB
ajfa-2020	65	5	a	a	DET
ajfa-2020	65	6	re	re	ADJ
ajfa-2020	65	7	od	od	NOUN
ajfa-2020	65	8	,	,	PUNCT
ajfa-2020	65	9	followe	followe	VERB
ajfa-2020	65	10	the	the	DET
ajfa-2020	65	11	discuss	discuss	NOUN
ajfa-2020	65	12	ponsibility	ponsibility	NOUN
ajfa-2020	65	13	t	t	NOUN
ajfa-2020	65	14	well	well	ADV
ajfa-2020	65	15	define	define	VERB
ajfa-2020	65	16	gham	gham	PROPN
ajfa-2020	65	17	(	(	PUNCT
ajfa-2020	65	18	1975	1975	NUM
ajfa-2020	65	19	ve	ve	VERB
ajfa-2020	65	20	by	by	ADP
ajfa-2020	65	21	the	the	DET
ajfa-2020	65	22	pr	pr	NOUN
ajfa-2020	65	23	cited	cite	VERB
ajfa-2020	65	24	in	in	ADP
ajfa-2020	65	25	hu	hu	PROPN
ajfa-2020	66	1	less	less	ADV
ajfa-2020	66	2	on	on	ADP
ajfa-2020	66	3	the	the	DET
ajfa-2020	66	4	e	e	NOUN
ajfa-2020	66	5	and	and	CCONJ
ajfa-2020	66	6	compl	compl	PROPN
ajfa-2020	66	7	mine	mine	PRON
ajfa-2020	66	8	all	all	PRON
ajfa-2020	66	9	tran	tran	PROPN
ajfa-2020	66	10	ge	ge	PROPN
ajfa-2020	66	11	to	to	ADP
ajfa-2020	66	12	the	the	DET
ajfa-2020	66	13	acc	acc	PROPN
ajfa-2020	66	14	e	e	PROPN
ajfa-2020	66	15	interplay	interplay	PROPN
ajfa-2020	66	16	b	b	PROPN
ajfa-2020	66	17	ies	ie	NOUN
ajfa-2020	66	18	and	and	CCONJ
ajfa-2020	66	19	obli	obli	NOUN
ajfa-2020	66	20	as	as	SCONJ
ajfa-2020	66	21	not	not	PART
ajfa-2020	66	22	assum	assum	VERB
ajfa-2020	66	23	owever	owever	NOUN
ajfa-2020	66	24	,	,	PUNCT
ajfa-2020	66	25	the	the	DET
ajfa-2020	66	26	n	n	NOUN
ajfa-2020	66	27	continued	continue	VERB
ajfa-2020	66	28	om	om	PROPN
ajfa-2020	66	29	the	the	DET
ajfa-2020	66	30	prof	prof	NOUN
ajfa-2020	66	31	ssion	ssion	NOUN
ajfa-2020	66	32	into	into	ADP
ajfa-2020	66	33	in	in	ADP
ajfa-2020	66	34	re	re	NOUN
ajfa-2020	66	35	establishe	establishe	NOUN
ajfa-2020	66	36	n	n	PROPN
ajfa-2020	66	37	committ	committ	VERB
ajfa-2020	66	38	of	of	ADP
ajfa-2020	66	39	the	the	DET
ajfa-2020	66	40	comm	comm	NOUN
ajfa-2020	66	41	general	general	ADJ
ajfa-2020	66	42	pub	pub	NOUN
ajfa-2020	66	43	onsibility	onsibility	NOUN
ajfa-2020	66	44	fo	fo	ADP
ajfa-2020	66	45	itor	itor	NOUN
ajfa-2020	66	46	’s	’s	PART
ajfa-2020	66	47	respo	respo	NOUN
ajfa-2020	66	48	ccounting	ccounte	VERB
ajfa-2020	66	49	946	946	NUM
ajfa-2020	66	50	-	-	PUNCT
ajfa-2020	66	51	052x	052x	NOUN
ajfa-2020	66	52	5	5	NUM
ajfa-2020	66	53	,	,	PUNCT
ajfa-2020	66	54	no	no	INTJ
ajfa-2020	66	55	.	.	NOUN
ajfa-2020	66	56	1	1	NUM
ajfa-2020	66	57	ink.org/ajfa	ink.org/ajfa	X
ajfa-2020	66	58	auditing	auditing	NOUN
ajfa-2020	66	59	ap	ap	PROPN
ajfa-2020	66	60	.	.	PUNCT
ajfa-2020	67	1	to	to	PART
ajfa-2020	67	2	be	be	AUX
ajfa-2020	67	3	taiwan	taiwan	PROPN
ajfa-2020	67	4	’s	’s	PART
ajfa-2020	67	5	users	user	NOUN
ajfa-2020	67	6	of	of	ADP
ajfa-2020	67	7	be	be	AUX
ajfa-2020	67	8	held	hold	VERB
ajfa-2020	67	9	pectation	pectation	NOUN
ajfa-2020	67	10	g	g	NOUN
ajfa-2020	67	11	of	of	ADP
ajfa-2020	67	12	the	the	DET
ajfa-2020	67	13	findings	finding	NOUN
ajfa-2020	67	14	ntries	ntrie	NOUN
ajfa-2020	67	15	.	.	PUNCT
ajfa-2020	68	1	in	in	ADP
ajfa-2020	68	2	kground	kground	NOUN
ajfa-2020	68	3	,	,	PUNCT
ajfa-2020	68	4	eview	eview	NOUN
ajfa-2020	68	5	of	of	ADP
ajfa-2020	68	6	ed	ed	NOUN
ajfa-2020	68	7	by	by	ADP
ajfa-2020	68	8	the	the	DET
ajfa-2020	68	9	sion	sion	NOUN
ajfa-2020	68	10	and	and	CCONJ
ajfa-2020	68	11	to	to	PART
ajfa-2020	68	12	detect	detect	VERB
ajfa-2020	68	13	ed	ed	NOUN
ajfa-2020	68	14	since	since	SCONJ
ajfa-2020	68	15	5	5	NUM
ajfa-2020	68	16	)	)	PUNCT
ajfa-2020	68	17	,	,	PUNCT
ajfa-2020	68	18	was	be	AUX
ajfa-2020	68	19	a	a	DET
ajfa-2020	68	20	ofession	ofession	NOUN
ajfa-2020	68	21	umphrey	umphrey	PROPN
ajfa-2020	68	22	,	,	PUNCT
ajfa-2020	68	23	alleged	alleged	ADJ
ajfa-2020	68	24	lexity	lexity	NOUN
ajfa-2020	68	25	of	of	ADP
ajfa-2020	68	26	nsactions	nsaction	NOUN
ajfa-2020	68	27	counting	count	VERB
ajfa-2020	68	28	between	between	ADP
ajfa-2020	68	29	igations	igation	NOUN
ajfa-2020	68	30	.	.	PUNCT
ajfa-2020	69	1	med	med	ADJ
ajfa-2020	69	2	and	and	CCONJ
ajfa-2020	69	3	e	e	X
ajfa-2020	69	4	public	public	NOUN
ajfa-2020	69	5	through	through	ADP
ajfa-2020	69	6	fession	fession	NOUN
ajfa-2020	69	7	’s	’s	PART
ajfa-2020	69	8	nitiating	nitiate	VERB
ajfa-2020	69	9	ed	ed	NOUN
ajfa-2020	69	10	in	in	ADP
ajfa-2020	69	11	the	the	DET
ajfa-2020	69	12	ee	ee	PROPN
ajfa-2020	69	13	)	)	PUNCT
ajfa-2020	69	14	;	;	PUNCT
ajfa-2020	69	15	and	and	CCONJ
ajfa-2020	69	16	missions	mission	NOUN
ajfa-2020	69	17	blic	blic	ADJ
ajfa-2020	69	18	,	,	PUNCT
ajfa-2020	69	19	and	and	CCONJ
ajfa-2020	69	20	or	or	CCONJ
ajfa-2020	69	21	fraud	fraud	VERB
ajfa-2020	69	22	nsibility	nsibility	NOUN
ajfa-2020	69	23	to	to	PART
ajfa-2020	69	24	detec	detec	VERB
ajfa-2020	69	25	to	to	AUX
ajfa-2020	69	26	detec	detec	ADJ
ajfa-2020	69	27	manage	manage	VERB
ajfa-2020	69	28	it	it	PRON
ajfa-2020	69	29	shou	shou	PROPN
ajfa-2020	69	30	circums	circum	NOUN
ajfa-2020	69	31	with	with	ADP
ajfa-2020	69	32	the	the	DET
ajfa-2020	69	33	auditor	auditor	NOUN
ajfa-2020	69	34	’	'	PUNCT
ajfa-2020	69	35	has	have	VERB
ajfa-2020	69	36	gra	gra	PROPN
ajfa-2020	69	37	detectio	detectio	PROPN
ajfa-2020	69	38	“	"	PUNCT
ajfa-2020	69	39	…	…	PUNCT
ajfa-2020	69	40	the	the	DET
ajfa-2020	69	41	plan	plan	NOUN
ajfa-2020	69	42	,	,	PUNCT
ajfa-2020	69	43	pe	pe	PROPN
ajfa-2020	69	44	detectin	detectin	PROPN
ajfa-2020	69	45	18	18	NUM
ajfa-2020	69	46	)	)	PUNCT
ajfa-2020	69	47	…	…	PUNCT
ajfa-2020	69	48	..	..	PUNCT
ajfa-2020	69	49	appropr	appropr	PROPN
ajfa-2020	69	50	or	or	CCONJ
ajfa-2020	69	51	disco	disco	PROPN
ajfa-2020	69	52	howeve	howeve	PROPN
ajfa-2020	69	53	bank	bank	PROPN
ajfa-2020	69	54	in	in	ADP
ajfa-2020	69	55	missing	miss	VERB
ajfa-2020	69	56	threaten	threaten	NOUN
ajfa-2020	69	57	(	(	PUNCT
ajfa-2020	69	58	1998	1998	NUM
ajfa-2020	69	59	)	)	PUNCT
ajfa-2020	69	60	respons	respon	NOUN
ajfa-2020	69	61	imposin	imposin	VERB
ajfa-2020	69	62	four	four	NUM
ajfa-2020	69	63	add	add	VERB
ajfa-2020	69	64	evaluati	evaluati	NOUN
ajfa-2020	69	65	regulato	regulato	ADJ
ajfa-2020	69	66	neverth	neverth	NOUN
ajfa-2020	69	67	auditor	auditor	NOUN
ajfa-2020	69	68	’	'	PUNCT
ajfa-2020	69	69	au316	au316	PROPN
ajfa-2020	69	70	skeptici	skeptici	NOUN
ajfa-2020	69	71	misstate	misstate	NOUN
ajfa-2020	69	72	misstate	misstate	NOUN
ajfa-2020	69	73	account	account	NOUN
ajfa-2020	69	74	argues	argue	VERB
ajfa-2020	69	75	them	they	PRON
ajfa-2020	69	76	re	re	VERB
ajfa-2020	69	77	in	in	ADP
ajfa-2020	69	78	the	the	DET
ajfa-2020	69	79	respect	respect	NOUN
ajfa-2020	69	80	1987	1987	NUM
ajfa-2020	69	81	.	.	PUNCT
ajfa-2020	70	1	t	t	PROPN
ajfa-2020	70	2	respons	respon	NOUN
ajfa-2020	70	3	2004	2004	NUM
ajfa-2020	70	4	)	)	PUNCT
ajfa-2020	70	5	,	,	PUNCT
ajfa-2020	70	6	manage	manage	VERB
ajfa-2020	70	7	that	that	SCONJ
ajfa-2020	70	8	ma	ma	PROPN
ajfa-2020	70	9	cting	cting	NOUN
ajfa-2020	70	10	fraud	fraud	NOUN
ajfa-2020	70	11	.	.	PUNCT
ajfa-2020	71	1	ct	ct	NUM
ajfa-2020	71	2	fraud	fraud	NOUN
ajfa-2020	71	3	and	and	CCONJ
ajfa-2020	71	4	ement	ement	ADJ
ajfa-2020	71	5	,	,	PUNCT
ajfa-2020	71	6	not	not	PART
ajfa-2020	71	7	o	o	NOUN
ajfa-2020	71	8	uld	uld	AUX
ajfa-2020	71	9	be	be	AUX
ajfa-2020	71	10	noted	note	VERB
ajfa-2020	71	11	stances	stance	NOUN
ajfa-2020	71	12	whe	whe	NOUN
ajfa-2020	71	13	e	e	NOUN
ajfa-2020	71	14	acknowle	acknowle	PROPN
ajfa-2020	71	15	’s	’s	PART
ajfa-2020	71	16	acceptanc	acceptanc	PROPN
ajfa-2020	71	17	adually	adually	PROPN
ajfa-2020	71	18	mo	mo	PROPN
ajfa-2020	71	19	on	on	ADP
ajfa-2020	71	20	.	.	PUNCT
ajfa-2020	72	1	this	this	PRON
ajfa-2020	72	2	can	can	AUX
ajfa-2020	72	3	fact	fact	VERB
ajfa-2020	72	4	that	that	SCONJ
ajfa-2020	72	5	an	an	DET
ajfa-2020	72	6	erform	erform	NOUN
ajfa-2020	72	7	and	and	CCONJ
ajfa-2020	72	8	ng	ng	PROPN
ajfa-2020	72	9	material	material	NOUN
ajfa-2020	72	10	the	the	DET
ajfa-2020	72	11	audito	audito	ADJ
ajfa-2020	72	12	riate	riate	ADJ
ajfa-2020	72	13	level	level	NOUN
ajfa-2020	72	14	o	o	NOUN
ajfa-2020	72	15	over	over	ADP
ajfa-2020	72	16	the	the	DET
ajfa-2020	72	17	frau	frau	ADJ
ajfa-2020	72	18	er	er	INTJ
ajfa-2020	72	19	,	,	PUNCT
ajfa-2020	72	20	compani	compani	PROPN
ajfa-2020	72	21	n	n	PRON
ajfa-2020	72	22	uk	uk	PROPN
ajfa-2020	72	23	,	,	PUNCT
ajfa-2020	72	24	etc	etc	X
ajfa-2020	72	25	.	.	X
ajfa-2020	72	26	)	)	PUNCT
ajfa-2020	72	27	,	,	PUNCT
ajfa-2020	72	28	g.	g.	PROPN
ajfa-2020	72	29	public	public	PROPN
ajfa-2020	72	30	pr	pr	PROPN
ajfa-2020	72	31	ned	ned	PROPN
ajfa-2020	72	32	regulato	regulato	PROPN
ajfa-2020	72	33	suggest	suggest	VERB
ajfa-2020	72	34	that	that	SCONJ
ajfa-2020	72	35	sibilities	sibilitie	NOUN
ajfa-2020	72	36	and	and	CCONJ
ajfa-2020	72	37	ng	ng	PROPN
ajfa-2020	72	38	additiona	additiona	NOUN
ajfa-2020	72	39	ditional	ditional	ADJ
ajfa-2020	72	40	resp	resp	NOUN
ajfa-2020	72	41	ion	ion	NOUN
ajfa-2020	72	42	of	of	ADP
ajfa-2020	72	43	inter	inter	ADJ
ajfa-2020	72	44	ors	or	NOUN
ajfa-2020	72	45	;	;	PUNCT
ajfa-2020	72	46	and	and	CCONJ
ajfa-2020	72	47	aud	aud	PROPN
ajfa-2020	72	48	heless	heless	PROPN
ajfa-2020	72	49	,	,	PUNCT
ajfa-2020	72	50	the	the	DET
ajfa-2020	72	51	’s	’s	ADJ
ajfa-2020	72	52	responsib	responsib	PROPN
ajfa-2020	72	53	(	(	PUNCT
ajfa-2020	72	54	pcaob	pcaob	NOUN
ajfa-2020	72	55	,	,	PUNCT
ajfa-2020	72	56	ism	ism	NOUN
ajfa-2020	72	57	,	,	PUNCT
ajfa-2020	72	58	discus	discus	NOUN
ajfa-2020	72	59	ement	ement	NOUN
ajfa-2020	72	60	due	due	ADJ
ajfa-2020	72	61	t	t	PROPN
ajfa-2020	72	62	ement	ement	NOUN
ajfa-2020	72	63	due	due	ADJ
ajfa-2020	72	64	t	t	PROPN
ajfa-2020	72	65	ting	te	VERB
ajfa-2020	72	66	profess	profess	PROPN
ajfa-2020	72	67	that	that	SCONJ
ajfa-2020	72	68	the	the	DET
ajfa-2020	72	69	aud	aud	PROPN
ajfa-2020	72	70	esponsible	esponsible	VERB
ajfa-2020	72	71	fo	fo	ADP
ajfa-2020	72	72	taiwanese	taiwanese	PROPN
ajfa-2020	72	73	to	to	ADP
ajfa-2020	72	74	the	the	DET
ajfa-2020	72	75	audi	audi	PROPN
ajfa-2020	72	76	taiwan	taiwan	PROPN
ajfa-2020	72	77	’s	’s	PART
ajfa-2020	72	78	s	s	PART
ajfa-2020	72	79	sibilities	sibilitie	NOUN
ajfa-2020	72	80	.	.	PUNCT
ajfa-2020	73	1	th	th	X
ajfa-2020	73	2	is	be	AUX
ajfa-2020	73	3	that	that	SCONJ
ajfa-2020	73	4	res	re	NOUN
ajfa-2020	73	5	ement	ement	NOUN
ajfa-2020	73	6	.	.	PUNCT
ajfa-2020	74	1	how	how	SCONJ
ajfa-2020	74	2	aterial	aterial	ADJ
ajfa-2020	74	3	miss	miss	VERB
ajfa-2020	74	4	this	this	DET
ajfa-2020	74	5	oppos	oppos	NOUN
ajfa-2020	74	6	d	d	X
ajfa-2020	74	7	the	the	DET
ajfa-2020	74	8	respo	respo	NOUN
ajfa-2020	74	9	on	on	ADP
ajfa-2020	74	10	the	the	DET
ajfa-2020	74	11	audito	audito	PROPN
ajfa-2020	74	12	d	d	PROPN
ajfa-2020	74	13	,	,	PUNCT
ajfa-2020	74	14	neverthe	neverthe	PROPN
ajfa-2020	74	15	ere	ere	PROPN
ajfa-2020	74	16	fraud	fraud	PROPN
ajfa-2020	74	17	ma	ma	PROPN
ajfa-2020	74	18	edgement	edgement	PROPN
ajfa-2020	74	19	th	th	PROPN
ajfa-2020	74	20	ce	ce	PROPN
ajfa-2020	74	21	of	of	ADP
ajfa-2020	74	22	some	some	PRON
ajfa-2020	74	23	oved	ove	VERB
ajfa-2020	74	24	in	in	ADP
ajfa-2020	74	25	the	the	DET
ajfa-2020	74	26	n	n	NOUN
ajfa-2020	74	27	be	be	AUX
ajfa-2020	74	28	seen	see	VERB
ajfa-2020	74	29	by	by	ADP
ajfa-2020	74	30	audit	audit	NOUN
ajfa-2020	74	31	is	be	AUX
ajfa-2020	74	32	car	car	NOUN
ajfa-2020	74	33	d	d	AUX
ajfa-2020	74	34	evaluate	evaluate	VERB
ajfa-2020	74	35	t	t	NOUN
ajfa-2020	74	36	misstateme	misstateme	NOUN
ajfa-2020	74	37	ors	or	NOUN
ajfa-2020	74	38	should	should	AUX
ajfa-2020	74	39	of	of	ADP
ajfa-2020	74	40	managem	managem	PROPN
ajfa-2020	74	41	ud	ud	INTJ
ajfa-2020	74	42	…	…	PUNCT
ajfa-2020	74	43	(	(	PUNCT
ajfa-2020	74	44	para	para	PROPN
ajfa-2020	74	45	.	.	PUNCT
ajfa-2020	75	1	ies	ie	NOUN
ajfa-2020	75	2	continue	continue	VERB
ajfa-2020	75	3	,	,	PUNCT
ajfa-2020	75	4	substantial	substantial	ADJ
ajfa-2020	75	5	ressure	ressure	NOUN
ajfa-2020	75	6	has	have	VERB
ajfa-2020	75	7	ory	ory	NOUN
ajfa-2020	75	8	legislati	legislati	PROPN
ajfa-2020	75	9	t	t	PROPN
ajfa-2020	75	10	one	one	NUM
ajfa-2020	75	11	of	of	ADP
ajfa-2020	75	12	pos	pos	NOUN
ajfa-2020	76	1	d	d	NOUN
ajfa-2020	76	2	enhancem	enhancem	NOUN
ajfa-2020	76	3	al	al	PROPN
ajfa-2020	76	4	responsib	responsib	PROPN
ajfa-2020	76	5	ponsibilities	ponsibilitie	NOUN
ajfa-2020	76	6	rnal	rnal	ADJ
ajfa-2020	76	7	control	control	NOUN
ajfa-2020	76	8	ditor	ditor	NOUN
ajfa-2020	76	9	associa	associa	NOUN
ajfa-2020	76	10	accounting	accounting	NOUN
ajfa-2020	76	11	bilities	bilitie	NOUN
ajfa-2020	76	12	.	.	PUNCT
ajfa-2020	77	1	th	th	X
ajfa-2020	77	2	,	,	PUNCT
ajfa-2020	77	3	2002	2002	NUM
ajfa-2020	77	4	)	)	PUNCT
ajfa-2020	77	5	,	,	PUNCT
ajfa-2020	77	6	w	w	PROPN
ajfa-2020	77	7	ssion	ssion	PROPN
ajfa-2020	77	8	amon	amon	PROPN
ajfa-2020	77	9	to	to	ADP
ajfa-2020	77	10	fraud	fraud	VERB
ajfa-2020	77	11	,	,	PUNCT
ajfa-2020	77	12	an	an	PRON
ajfa-2020	77	13	to	to	PART
ajfa-2020	77	14	fraud	fraud	VERB
ajfa-2020	77	15	.	.	PUNCT
ajfa-2020	78	1	th	th	X
ajfa-2020	78	2	sion	sion	NOUN
ajfa-2020	78	3	contin	contin	NOUN
ajfa-2020	78	4	ditors	ditor	NOUN
ajfa-2020	78	5	expe	expe	ADJ
ajfa-2020	78	6	for	for	ADP
ajfa-2020	78	7	fraud	fraud	NOUN
ajfa-2020	78	8	.	.	PUNCT
ajfa-2020	79	1	arena	arena	NOUN
ajfa-2020	79	2	,	,	PUNCT
ajfa-2020	79	3	virt	virt	PROPN
ajfa-2020	79	4	itor	itor	NOUN
ajfa-2020	79	5	’s	’s	PART
ajfa-2020	79	6	respon	respon	PROPN
ajfa-2020	79	7	sas	sas	PROPN
ajfa-2020	79	8	14	14	NUM
ajfa-2020	79	9	is	be	AUX
ajfa-2020	79	10	he	he	PRON
ajfa-2020	79	11	core	core	PROPN
ajfa-2020	79	12	con	con	PROPN
ajfa-2020	79	13	sponsibilitie	sponsibilitie	PROPN
ajfa-2020	79	14	wever	wever	PROPN
ajfa-2020	79	15	,	,	PUNCT
ajfa-2020	79	16	audit	audit	NOUN
ajfa-2020	79	17	tatements	tatement	NOUN
ajfa-2020	79	18	i	i	PRON
ajfa-2020	79	19	sition	sition	VERB
ajfa-2020	79	20	is	be	AUX
ajfa-2020	79	21	refl	refl	PROPN
ajfa-2020	79	22	onsibilities	onsibilitie	NOUN
ajfa-2020	79	23	t	t	PROPN
ajfa-2020	79	24	or	or	CCONJ
ajfa-2020	79	25	of	of	ADP
ajfa-2020	79	26	the	the	DET
ajfa-2020	79	27	co	co	NOUN
ajfa-2020	79	28	eless	eless	NOUN
ajfa-2020	79	29	,	,	PUNCT
ajfa-2020	79	30	that	that	SCONJ
ajfa-2020	79	31	a	a	DET
ajfa-2020	79	32	ay	ay	NOUN
ajfa-2020	79	33	exist	exist	NOUN
ajfa-2020	79	34	.	.	PUNCT
ajfa-2020	80	1	po	po	NOUN
ajfa-2020	80	2	hat	hat	NOUN
ajfa-2020	80	3	sound	sound	NOUN
ajfa-2020	80	4	au	au	ADP
ajfa-2020	80	5	responsibi	responsibi	NOUN
ajfa-2020	80	6	e	e	NOUN
ajfa-2020	80	7	direction	direction	NOUN
ajfa-2020	80	8	y	y	PROPN
ajfa-2020	80	9	the	the	DET
ajfa-2020	80	10	extract	extract	NOUN
ajfa-2020	80	11	rried	rrie	VERB
ajfa-2020	80	12	out	out	ADP
ajfa-2020	80	13	ma	ma	PROPN
ajfa-2020	80	14	their	their	PRON
ajfa-2020	80	15	audit	audit	NOUN
ajfa-2020	80	16	w	w	ADP
ajfa-2020	80	17	ents	ent	NOUN
ajfa-2020	80	18	in	in	ADP
ajfa-2020	80	19	the	the	DET
ajfa-2020	80	20	fi	fi	NOUN
ajfa-2020	80	21	as	as	ADV
ajfa-2020	80	22	soon	soon	ADV
ajfa-2020	80	23	a	a	DET
ajfa-2020	80	24	ment	ment	NOUN
ajfa-2020	80	25	,	,	PUNCT
ajfa-2020	80	26	the	the	DET
ajfa-2020	80	27	boa	boa	NOUN
ajfa-2020	80	28	41	41	NUM
ajfa-2020	80	29	)	)	PUNCT
ajfa-2020	80	30	.	.	PUNCT
ajfa-2020	81	1	(	(	PUNCT
ajfa-2020	81	2	apb	apb	PROPN
ajfa-2020	81	3	,	,	PUNCT
ajfa-2020	81	4	ed	ed	NOUN
ajfa-2020	81	5	to	to	PART
ajfa-2020	81	6	collap	collap	VERB
ajfa-2020	81	7	l	l	PROPN
ajfa-2020	81	8	fraud	fraud	NOUN
ajfa-2020	81	9	cont	cont	NOUN
ajfa-2020	81	10	mounted	mount	VERB
ajfa-2020	81	11	,	,	PUNCT
ajfa-2020	81	12	p	p	NOUN
ajfa-2020	81	13	ion	ion	NOUN
ajfa-2020	81	14	(	(	PUNCT
ajfa-2020	81	15	sikka	sikka	NOUN
ajfa-2020	81	16	ssibilities	ssibilitie	NOUN
ajfa-2020	81	17	to	to	PART
ajfa-2020	81	18	ment	ment	VERB
ajfa-2020	81	19	of	of	ADP
ajfa-2020	81	20	aud	aud	PROPN
ajfa-2020	81	21	bilities	bilitie	NOUN
ajfa-2020	81	22	on	on	ADP
ajfa-2020	81	23	a	a	DET
ajfa-2020	81	24	s	s	NOUN
ajfa-2020	81	25	which	which	DET
ajfa-2020	81	26	the	the	DET
ajfa-2020	81	27	systems	system	NOUN
ajfa-2020	81	28	;	;	PUNCT
ajfa-2020	81	29	c	c	PROPN
ajfa-2020	81	30	ation	ation	PROPN
ajfa-2020	81	31	with	with	ADP
ajfa-2020	81	32	in	in	ADP
ajfa-2020	81	33	g	g	PROPN
ajfa-2020	81	34	profession	profession	NOUN
ajfa-2020	81	35	his	his	PRON
ajfa-2020	81	36	is	be	AUX
ajfa-2020	81	37	reflec	reflec	NOUN
ajfa-2020	81	38	which	which	PRON
ajfa-2020	81	39	emph	emph	PROPN
ajfa-2020	81	40	ng	ng	PROPN
ajfa-2020	81	41	engagem	engagem	PROPN
ajfa-2020	81	42	nd	nd	AUX
ajfa-2020	81	43	obtaining	obtain	VERB
ajfa-2020	81	44	he	he	PRON
ajfa-2020	81	45	duty	duty	NOUN
ajfa-2020	81	46	on	on	ADP
ajfa-2020	81	47	nues	nue	NOUN
ajfa-2020	81	48	to	to	PART
ajfa-2020	81	49	stre	stre	VERB
ajfa-2020	81	50	ct	ct	PROPN
ajfa-2020	81	51	to	to	ADP
ajfa-2020	81	52	minim	minim	PROPN
ajfa-2020	81	53	ually	ually	ADV
ajfa-2020	81	54	no	no	DET
ajfa-2020	81	55	ch	ch	NOUN
ajfa-2020	81	56	nsibility	nsibility	NOUN
ajfa-2020	81	57	to	to	ADP
ajfa-2020	81	58	the	the	DET
ajfa-2020	81	59	major	major	ADJ
ajfa-2020	81	60	ncept	ncept	NOUN
ajfa-2020	81	61	of	of	ADP
ajfa-2020	81	62	taiw	taiw	NOUN
ajfa-2020	81	63	es	es	X
ajfa-2020	81	64	to	to	PART
ajfa-2020	81	65	preve	preve	VERB
ajfa-2020	81	66	ors	or	NOUN
ajfa-2020	81	67	should	should	AUX
ajfa-2020	81	68	in	in	ADP
ajfa-2020	81	69	the	the	DET
ajfa-2020	81	70	finan	finan	PROPN
ajfa-2020	81	71	34	34	NUM
ajfa-2020	81	72	ected	ecte	VERB
ajfa-2020	81	73	by	by	ADP
ajfa-2020	81	74	the	the	PRON
ajfa-2020	81	75	to	to	PART
ajfa-2020	81	76	prevent	prevent	VERB
ajfa-2020	81	77	a	a	DET
ajfa-2020	81	78	ompany	ompany	NOUN
ajfa-2020	81	79	”	"	PUNCT
ajfa-2020	81	80	(	(	PUNCT
ajfa-2020	81	81	c	c	NOUN
ajfa-2020	81	82	auditors	auditor	NOUN
ajfa-2020	81	83	are	be	AUX
ajfa-2020	81	84	orter	orter	ADJ
ajfa-2020	81	85	(	(	PUNCT
ajfa-2020	81	86	1997	1997	NUM
ajfa-2020	81	87	)	)	PUNCT
ajfa-2020	81	88	udit	udit	PROPN
ajfa-2020	81	89	proced	proce	VERB
ajfa-2020	81	90	ility	ility	PROPN
ajfa-2020	81	91	to	to	ADP
ajfa-2020	81	92	dete	dete	ADJ
ajfa-2020	81	93	of	of	ADP
ajfa-2020	81	94	recogn	recogn	NOUN
ajfa-2020	81	95	ts	ts	ADV
ajfa-2020	81	96	from	from	ADP
ajfa-2020	81	97	the	the	DET
ajfa-2020	81	98	u	u	PROPN
ajfa-2020	81	99	ay	ay	PROPN
ajfa-2020	81	100	,	,	PUNCT
ajfa-2020	81	101	however	however	ADV
ajfa-2020	81	102	work	work	VERB
ajfa-2020	81	103	in	in	ADP
ajfa-2020	81	104	or	or	CCONJ
ajfa-2020	81	105	financial	financial	ADJ
ajfa-2020	81	106	sta	sta	NOUN
ajfa-2020	81	107	as	as	ADP
ajfa-2020	81	108	practica	practica	ADJ
ajfa-2020	81	109	ard	ard	PROPN
ajfa-2020	81	110	of	of	ADP
ajfa-2020	81	111	direc	direc	PROPN
ajfa-2020	81	112	,	,	PUNCT
ajfa-2020	81	113	1995	1995	NUM
ajfa-2020	81	114	)	)	PUNCT
ajfa-2020	81	115	”	"	PUNCT
ajfa-2020	81	116	pse	pse	NOUN
ajfa-2020	81	117	(	(	PUNCT
ajfa-2020	81	118	enron	enron	PROPN
ajfa-2020	81	119	a	a	DET
ajfa-2020	81	120	tinued	tinue	VERB
ajfa-2020	81	121	to	to	PART
ajfa-2020	81	122	oc	oc	VERB
ajfa-2020	81	123	parliament	parliament	PROPN
ajfa-2020	81	124	et	et	PROPN
ajfa-2020	81	125	al	al	PROPN
ajfa-2020	81	126	.	.	PROPN
ajfa-2020	81	127	,	,	PUNCT
ajfa-2020	81	128	1998	1998	NUM
ajfa-2020	81	129	o	o	INTJ
ajfa-2020	81	130	reduce	reduce	VERB
ajfa-2020	81	131	the	the	DET
ajfa-2020	81	132	ditor	ditor	NOUN
ajfa-2020	81	133	indepe	indepe	ADJ
ajfa-2020	81	134	auditors	auditor	NOUN
ajfa-2020	81	135	with	with	ADP
ajfa-2020	81	136	e	e	NOUN
ajfa-2020	81	137	profession	profession	NOUN
ajfa-2020	81	138	compliance	compliance	NOUN
ajfa-2020	81	139	nterim	nterim	ADJ
ajfa-2020	81	140	finan	finan	PROPN
ajfa-2020	81	141	n	n	PART
ajfa-2020	81	142	has	have	AUX
ajfa-2020	81	143	given	give	VERB
ajfa-2020	81	144	cted	cte	VERB
ajfa-2020	81	145	,	,	PUNCT
ajfa-2020	81	146	under	under	AUX
ajfa-2020	81	147	hasize	hasize	VERB
ajfa-2020	81	148	the	the	DET
ajfa-2020	81	149	ment	ment	NOUN
ajfa-2020	81	150	perso	perso	PROPN
ajfa-2020	81	151	g	g	PROPN
ajfa-2020	81	152	the	the	DET
ajfa-2020	81	153	inform	inform	NOUN
ajfa-2020	81	154	fraud	fraud	NOUN
ajfa-2020	81	155	detec	detec	ADJ
ajfa-2020	82	1	ess	ess	NOUN
ajfa-2020	83	1	it	it	PRON
ajfa-2020	83	2	is	be	AUX
ajfa-2020	83	3	the	the	DET
ajfa-2020	83	4	mize	mize	PROPN
ajfa-2020	83	5	legal	legal	PROPN
ajfa-2020	83	6	l	l	PROPN
ajfa-2020	83	7	hange	hange	PROPN
ajfa-2020	83	8	has	have	AUX
ajfa-2020	83	9	detect	detect	VERB
ajfa-2020	83	10	fraud	fraud	NOUN
ajfa-2020	83	11	r	r	NOUN
ajfa-2020	83	12	auditing	audit	VERB
ajfa-2020	83	13	wan	wan	PROPN
ajfa-2020	83	14	’s	’s	PART
ajfa-2020	83	15	sas	sas	PROPN
ajfa-2020	83	16	ent	ent	PROPN
ajfa-2020	83	17	and	and	CCONJ
ajfa-2020	83	18	det	det	PROPN
ajfa-2020	83	19	plan	plan	NOUN
ajfa-2020	83	20	and	and	CCONJ
ajfa-2020	83	21	p	p	ADJ
ajfa-2020	83	22	ncial	ncial	ADJ
ajfa-2020	83	23	statem	statem	NOUN
ajfa-2020	83	24	asian	asian	PROPN
ajfa-2020	83	25	e	e	NOUN
ajfa-2020	83	26	clear	clear	ADJ
ajfa-2020	83	27	state	state	NOUN
ajfa-2020	83	28	and	and	CCONJ
ajfa-2020	83	29	detect	detect	VERB
ajfa-2020	83	30	ica	ica	PROPN
ajfa-2020	83	31	1988	1988	NUM
ajfa-2020	83	32	,	,	PUNCT
ajfa-2020	83	33	i	i	PRON
ajfa-2020	83	34	e	e	VERB
ajfa-2020	83	35	required	require	VERB
ajfa-2020	83	36	)	)	PUNCT
ajfa-2020	83	37	indicates	indicate	VERB
ajfa-2020	83	38	th	th	X
ajfa-2020	83	39	dures	dures	X
ajfa-2020	83	40	should	should	AUX
ajfa-2020	83	41	ect	ect	VERB
ajfa-2020	83	42	fraud	fraud	NOUN
ajfa-2020	83	43	.	.	PUNCT
ajfa-2020	84	1	si	si	PROPN
ajfa-2020	84	2	izing	izing	PROPN
ajfa-2020	84	3	incre	incre	PROPN
ajfa-2020	84	4	uk	uk	PROPN
ajfa-2020	84	5	sas	sa	VERB
ajfa-2020	84	6	11	11	NUM
ajfa-2020	84	7	r	r	NOUN
ajfa-2020	84	8	,	,	PUNCT
ajfa-2020	84	9	act	act	VERB
ajfa-2020	84	10	as	as	ADP
ajfa-2020	84	11	a	a	DET
ajfa-2020	84	12	d	d	PROPN
ajfa-2020	84	13	rder	rder	NOUN
ajfa-2020	84	14	to	to	PART
ajfa-2020	84	15	have	have	VERB
ajfa-2020	84	16	atements	atement	NOUN
ajfa-2020	84	17	ari	ari	PROPN
ajfa-2020	84	18	able	able	ADJ
ajfa-2020	84	19	commu	commu	PROPN
ajfa-2020	84	20	ctor	ctor	NOUN
ajfa-2020	84	21	or	or	CCONJ
ajfa-2020	84	22	the	the	DET
ajfa-2020	84	23	a	a	PRON
ajfa-2020	84	24	and	and	CCONJ
ajfa-2020	84	25	worldc	worldc	AUX
ajfa-2020	84	26	ccur	ccur	VERB
ajfa-2020	84	27	,	,	PUNCT
ajfa-2020	84	28	and	and	CCONJ
ajfa-2020	84	29	fu	fu	NOUN
ajfa-2020	84	30	members	member	NOUN
ajfa-2020	84	31	w	w	ADP
ajfa-2020	84	32	8	8	NUM
ajfa-2020	84	33	;	;	PUNCT
ajfa-2020	84	34	dunn	dunn	PROPN
ajfa-2020	84	35	and	and	CCONJ
ajfa-2020	84	36	e	e	NOUN
ajfa-2020	84	37	expectation	expectation	NOUN
ajfa-2020	84	38	endence	endence	NOUN
ajfa-2020	84	39	.	.	PUNCT
ajfa-2020	85	1	o	o	NOUN
ajfa-2020	85	2	h	h	NOUN
ajfa-2020	85	3	regard	regard	NOUN
ajfa-2020	85	4	to	to	ADP
ajfa-2020	85	5	n	n	NOUN
ajfa-2020	85	6	might	might	AUX
ajfa-2020	85	7	cons	con	NOUN
ajfa-2020	85	8	reporting	report	VERB
ajfa-2020	85	9	;	;	PUNCT
ajfa-2020	85	10	d	d	X
ajfa-2020	85	11	ncial	ncial	ADJ
ajfa-2020	85	12	inform	inform	NOUN
ajfa-2020	85	13	n	n	PRON
ajfa-2020	85	14	increase	increase	VERB
ajfa-2020	85	15	the	the	DET
ajfa-2020	85	16	uk	uk	PROPN
ajfa-2020	85	17	is	be	AUX
ajfa-2020	85	18	importanc	importanc	PROPN
ajfa-2020	85	19	onnel	onnel	PROPN
ajfa-2020	85	20	rega	rega	PROPN
ajfa-2020	85	21	mation	mation	PROPN
ajfa-2020	85	22	neede	neede	PROPN
ajfa-2020	85	23	ction	ction	PROPN
ajfa-2020	85	24	remain	remain	VERB
ajfa-2020	85	25	e	e	NOUN
ajfa-2020	85	26	duty	duty	NOUN
ajfa-2020	85	27	of	of	ADP
ajfa-2020	85	28	m	m	PROPN
ajfa-2020	85	29	iability	iability	NOUN
ajfa-2020	85	30	by	by	ADP
ajfa-2020	85	31	occurred	occur	VERB
ajfa-2020	85	32	in	in	ADP
ajfa-2020	85	33	d	d	PROPN
ajfa-2020	85	34	since	since	SCONJ
ajfa-2020	85	35	the	the	DET
ajfa-2020	85	36	standard	standard	NOUN
ajfa-2020	85	37	w	w	PROPN
ajfa-2020	85	38	14	14	NUM
ajfa-2020	85	39	,	,	PUNCT
ajfa-2020	85	40	in	in	ADP
ajfa-2020	85	41	simi	simi	PROPN
ajfa-2020	85	42	tect	tect	PROPN
ajfa-2020	85	43	fraud	fraud	PROPN
ajfa-2020	85	44	a	a	DET
ajfa-2020	85	45	erform	erform	NOUN
ajfa-2020	85	46	thei	thei	PROPN
ajfa-2020	85	47	ments	ments	PROPN
ajfa-2020	85	48	arisin	arisin	PROPN
ajfa-2020	85	49	n	n	PROPN
ajfa-2020	85	50	journal	journal	NOUN
ajfa-2020	85	51	of	of	ADP
ajfa-2020	85	52	f	f	PROPN
ajfa-2020	85	53	ement	ement	PROPN
ajfa-2020	85	54	that	that	SCONJ
ajfa-2020	85	55	“	"	PUNCT
ajfa-2020	85	56	fraud	fraud	NOUN
ajfa-2020	85	57	firml	firml	NOUN
ajfa-2020	85	58	icaew	icaew	VERB
ajfa-2020	85	59	198	198	NUM
ajfa-2020	85	60	to	to	PART
ajfa-2020	85	61	remain	remain	VERB
ajfa-2020	85	62	hat	hat	NOUN
ajfa-2020	86	1	such	such	ADJ
ajfa-2020	86	2	req	req	NOUN
ajfa-2020	86	3	d	d	X
ajfa-2020	86	4	uncover	uncover	NOUN
ajfa-2020	86	5	m	m	VERB
ajfa-2020	86	6	ince	ince	NOUN
ajfa-2020	86	7	the	the	DET
ajfa-2020	86	8	19	19	NUM
ajfa-2020	86	9	eased	ease	VERB
ajfa-2020	86	10	respo	respo	NOUN
ajfa-2020	86	11	10	10	NUM
ajfa-2020	86	12	(	(	PUNCT
ajfa-2020	86	13	apb	apb	PROPN
ajfa-2020	86	14	,	,	PUNCT
ajfa-2020	86	15	19	19	NUM
ajfa-2020	86	16	eterrent	eterrent	ADJ
ajfa-2020	86	17	(	(	PUNCT
ajfa-2020	86	18	pa	pa	PROPN
ajfa-2020	86	19	e	e	PROPN
ajfa-2020	86	20	a	a	DET
ajfa-2020	86	21	reasona	reasona	NOUN
ajfa-2020	86	22	sing	sing	VERB
ajfa-2020	86	23	from	from	ADP
ajfa-2020	86	24	e	e	NOUN
ajfa-2020	86	25	unicate	unicate	VERB
ajfa-2020	86	26	the	the	DET
ajfa-2020	86	27	audit	audit	NOUN
ajfa-2020	86	28	commi	commi	NOUN
ajfa-2020	86	29	com	com	NOUN
ajfa-2020	86	30	in	in	ADP
ajfa-2020	86	31	us	we	PRON
ajfa-2020	86	32	,	,	PUNCT
ajfa-2020	86	33	unds	unds	PROPN
ajfa-2020	86	34	continu	continu	PROPN
ajfa-2020	86	35	were	be	AUX
ajfa-2020	86	36	critical	critical	ADJ
ajfa-2020	86	37	d	d	X
ajfa-2020	86	38	sikka	sikka	NOUN
ajfa-2020	86	39	,	,	PUNCT
ajfa-2020	86	40	19	19	NUM
ajfa-2020	86	41	n	n	NOUN
ajfa-2020	86	42	gap	gap	NOUN
ajfa-2020	86	43	is	be	AUX
ajfa-2020	86	44	exp	exp	NOUN
ajfa-2020	86	45	’	'	PUNCT
ajfa-2020	86	46	malley	malley	NOUN
ajfa-2020	86	47	(	(	PUNCT
ajfa-2020	86	48	19	19	NUM
ajfa-2020	86	49	detecting	detect	VERB
ajfa-2020	86	50	f	f	PROPN
ajfa-2020	86	51	sider	sider	NOUN
ajfa-2020	86	52	:	:	PUNCT
ajfa-2020	86	53	mana	mana	PROPN
ajfa-2020	86	54	direct	direct	PROPN
ajfa-2020	86	55	repor	repor	PROPN
ajfa-2020	86	56	mation	mation	PROPN
ajfa-2020	86	57	.	.	PUNCT
ajfa-2020	87	1	to	to	ADP
ajfa-2020	87	2	the	the	DET
ajfa-2020	87	3	bre	bre	PROPN
ajfa-2020	87	4	sa240	sa240	PROPN
ajfa-2020	87	5	(	(	PUNCT
ajfa-2020	87	6	ap	ap	PROPN
ajfa-2020	87	7	e	e	PROPN
ajfa-2020	87	8	of	of	ADP
ajfa-2020	87	9	exerc	exerc	PROPN
ajfa-2020	87	10	arding	arde	VERB
ajfa-2020	87	11	the	the	DET
ajfa-2020	87	12	ed	ed	NOUN
ajfa-2020	87	13	to	to	PART
ajfa-2020	87	14	identi	identi	VERB
ajfa-2020	87	15	ns	ns	ADJ
ajfa-2020	87	16	publicly	publicly	ADV
ajfa-2020	87	17	managemen	manageman	NOUN
ajfa-2020	87	18	avoiding	avoid	VERB
ajfa-2020	87	19	le	le	ADP
ajfa-2020	87	20	n	n	DET
ajfa-2020	87	21	the	the	DET
ajfa-2020	87	22	audit	audit	NOUN
ajfa-2020	87	23	taiwan	taiwan	PROPN
ajfa-2020	87	24	sa	sa	PROPN
ajfa-2020	87	25	which	which	DET
ajfa-2020	87	26	regul	regul	NOUN
ajfa-2020	87	27	ilar	ilar	NOUN
ajfa-2020	87	28	vein	vein	VERB
ajfa-2020	87	29	to	to	ADP
ajfa-2020	87	30	and	and	CCONJ
ajfa-2020	87	31	errors	error	NOUN
ajfa-2020	87	32	r	r	NOUN
ajfa-2020	87	33	audit	audit	NOUN
ajfa-2020	87	34	wor	wor	PROPN
ajfa-2020	87	35	g	g	PROPN
ajfa-2020	87	36	from	from	ADP
ajfa-2020	87	37	frau	frau	PROPN
ajfa-2020	87	38	finance	finance	PROPN
ajfa-2020	87	39	&	&	CCONJ
ajfa-2020	87	40	ac	ac	PROPN
ajfa-2020	87	41	issn	issn	PROPN
ajfa-2020	87	42	19	19	NUM
ajfa-2020	87	43	2013	2013	NUM
ajfa-2020	87	44	,	,	PUNCT
ajfa-2020	87	45	vol	vol	NOUN
ajfa-2020	87	46	.	.	PUNCT
ajfa-2020	88	1	www.macrothi	www.macrothi	X
ajfa-2020	88	2	“	"	PUNCT
ajfa-2020	88	3	the	the	DET
ajfa-2020	88	4	auditor	auditor	NOUN
ajfa-2020	88	5	ly	ly	PART
ajfa-2020	88	6	rest	rest	VERB
ajfa-2020	88	7	on	on	ADP
ajfa-2020	88	8	c	c	PROPN
ajfa-2020	88	9	85	85	NUM
ajfa-2020	88	10	)	)	PUNCT
ajfa-2020	88	11	.	.	PUNCT
ajfa-2020	89	1	alert	alert	PROPN
ajfa-2020	89	2	to	to	ADP
ajfa-2020	89	3	su	su	PROPN
ajfa-2020	89	4	quirement	quirement	PROPN
ajfa-2020	89	5	,	,	PUNCT
ajfa-2020	89	6	major	major	ADJ
ajfa-2020	89	7	fraud	fraud	NOUN
ajfa-2020	89	8	980s	980s	PROPN
ajfa-2020	89	9	,	,	PUNCT
ajfa-2020	89	10	the	the	DET
ajfa-2020	89	11	pr	pr	NOUN
ajfa-2020	89	12	onsibility	onsibility	NOUN
ajfa-2020	89	13	fo	fo	ADP
ajfa-2020	89	14	995	995	NUM
ajfa-2020	89	15	)	)	PUNCT
ajfa-2020	89	16	ara	ara	PROPN
ajfa-2020	89	17	.	.	PROPN
ajfa-2020	89	18	17	17	NUM
ajfa-2020	89	19	)	)	PUNCT
ajfa-2020	89	20	…	…	PUNCT
ajfa-2020	89	21	.	.	PUNCT
ajfa-2020	90	1	a	a	DET
ajfa-2020	90	2	able	able	ADJ
ajfa-2020	90	3	expect	expect	VERB
ajfa-2020	90	4	error	error	NOUN
ajfa-2020	90	5	or	or	CCONJ
ajfa-2020	90	6	frau	frau	ADJ
ajfa-2020	90	7	eir	eir	PROPN
ajfa-2020	90	8	findings	finding	NOUN
ajfa-2020	90	9	ittee	ittee	NOUN
ajfa-2020	90	10	if	if	SCONJ
ajfa-2020	90	11	they	they	PRON
ajfa-2020	90	12	bcci	bcci	VERB
ajfa-2020	90	13	and	and	CCONJ
ajfa-2020	90	14	ued	ue	VERB
ajfa-2020	90	15	to	to	AUX
ajfa-2020	90	16	disap	disap	PROPN
ajfa-2020	90	17	l	l	NOUN
ajfa-2020	90	18	,	,	PUNCT
ajfa-2020	90	19	and	and	CCONJ
ajfa-2020	90	20	gove	gove	VERB
ajfa-2020	90	21	999	999	NUM
ajfa-2020	90	22	)	)	PUNCT
ajfa-2020	90	23	.	.	PUNCT
ajfa-2020	91	1	koh	koh	PROPN
ajfa-2020	91	2	a	a	DET
ajfa-2020	91	3	pansion	pansion	NOUN
ajfa-2020	91	4	of	of	ADP
ajfa-2020	91	5	a	a	DET
ajfa-2020	91	6	993	993	NUM
ajfa-2020	91	7	)	)	PUNCT
ajfa-2020	91	8	also	also	ADV
ajfa-2020	91	9	a	a	DET
ajfa-2020	91	10	fraud	fraud	NOUN
ajfa-2020	91	11	by	by	ADP
ajfa-2020	91	12	sug	sug	PROPN
ajfa-2020	91	13	agement	agement	PROPN
ajfa-2020	91	14	and	and	CCONJ
ajfa-2020	91	15	rting	rte	VERB
ajfa-2020	91	16	by	by	ADP
ajfa-2020	91	17	aud	aud	PROPN
ajfa-2020	91	18	eadth	eadth	PROPN
ajfa-2020	91	19	and	and	CCONJ
ajfa-2020	91	20	d	d	X
ajfa-2020	91	21	pb	pb	ADP
ajfa-2020	91	22	,	,	PUNCT
ajfa-2020	91	23	2005	2005	NUM
ajfa-2020	91	24	)	)	PUNCT
ajfa-2020	91	25	cising	cise	VERB
ajfa-2020	91	26	prof	prof	NOUN
ajfa-2020	91	27	risks	risk	NOUN
ajfa-2020	91	28	of	of	ADP
ajfa-2020	91	29	ify	ify	NOUN
ajfa-2020	91	30	risks	risk	NOUN
ajfa-2020	91	31	of	of	ADP
ajfa-2020	91	32	disavowed	disavowed	ADJ
ajfa-2020	91	33	nt	nt	ADP
ajfa-2020	91	34	.	.	PUNCT
ajfa-2020	91	35	vanasco	vanasco	PROPN
ajfa-2020	91	36	egal	egal	PROPN
ajfa-2020	91	37	claims	claim	NOUN
ajfa-2020	91	38	ting	te	VERB
ajfa-2020	91	39	standar	standar	PROPN
ajfa-2020	91	40	as	as	ADP
ajfa-2020	91	41	14	14	NUM
ajfa-2020	91	42	’s	’s	PART
ajfa-2020	91	43	ince	ince	NOUN
ajfa-2020	91	44	lates	late	NOUN
ajfa-2020	91	45	the	the	DET
ajfa-2020	91	46	a	a	PRON
ajfa-2020	91	47	us	us	PROPN
ajfa-2020	91	48	sas	sas	VERB
ajfa-2020	91	49	53	53	NUM
ajfa-2020	91	50	lie	lie	NOUN
ajfa-2020	91	51	with	with	ADP
ajfa-2020	91	52	c	c	PROPN
ajfa-2020	91	53	rk	rk	NOUN
ajfa-2020	91	54	with	with	ADP
ajfa-2020	91	55	due	due	ADJ
ajfa-2020	91	56	ud	ud	INTJ
ajfa-2020	91	57	or	or	CCONJ
ajfa-2020	91	58	error	error	NOUN
ajfa-2020	91	59	ccounting	ccounte	VERB
ajfa-2020	91	60	946	946	NUM
ajfa-2020	91	61	-	-	PUNCT
ajfa-2020	91	62	052x	052x	NOUN
ajfa-2020	91	63	5	5	NUM
ajfa-2020	91	64	,	,	PUNCT
ajfa-2020	91	65	no	no	INTJ
ajfa-2020	91	66	.	.	NOUN
ajfa-2020	91	67	1	1	NUM
ajfa-2020	91	68	ink.org/ajfa	ink.org/ajfa	NOUN
ajfa-2020	91	69	was	be	AUX
ajfa-2020	91	70	not	not	PART
ajfa-2020	91	71	company	company	NOUN
ajfa-2020	91	72	uspicious	uspicious	ADJ
ajfa-2020	91	73	together	together	ADV
ajfa-2020	91	74	s	s	PART
ajfa-2020	91	75	,	,	PUNCT
ajfa-2020	91	76	imply	imply	VERB
ajfa-2020	91	77	ofession	ofession	NOUN
ajfa-2020	91	78	or	or	CCONJ
ajfa-2020	91	79	fraud	fraud	NOUN
ajfa-2020	91	80	auditors	auditor	NOUN
ajfa-2020	91	81	tation	tation	NOUN
ajfa-2020	91	82	of	of	ADP
ajfa-2020	91	83	ud	ud	INTJ
ajfa-2020	91	84	(	(	PUNCT
ajfa-2020	91	85	para	para	PROPN
ajfa-2020	91	86	.	.	PUNCT
ajfa-2020	92	1	s	s	AUX
ajfa-2020	92	2	to	to	ADP
ajfa-2020	92	3	the	the	DET
ajfa-2020	92	4	y	y	PROPN
ajfa-2020	92	5	suspect	suspect	PROPN
ajfa-2020	92	6	barings	barings	PROPN
ajfa-2020	92	7	ppear	ppear	NOUN
ajfa-2020	92	8	go	go	NOUN
ajfa-2020	92	9	ernments	ernment	NOUN
ajfa-2020	92	10	and	and	CCONJ
ajfa-2020	92	11	woo	woo	VERB
ajfa-2020	92	12	auditor	auditor	PROPN
ajfa-2020	92	13	’s	’s	PART
ajfa-2020	92	14	agrees	agree	VERB
ajfa-2020	92	15	to	to	ADP
ajfa-2020	92	16	ggesting	ggeste	VERB
ajfa-2020	92	17	d	d	PROPN
ajfa-2020	92	18	auditor	auditor	NOUN
ajfa-2020	92	19	ditors	ditor	NOUN
ajfa-2020	92	20	to	to	ADP
ajfa-2020	92	21	depth	depth	NOUN
ajfa-2020	92	22	of	of	ADP
ajfa-2020	92	23	and	and	CCONJ
ajfa-2020	92	24	us	us	PROPN
ajfa-2020	92	25	fessional	fessional	ADJ
ajfa-2020	92	26	material	material	NOUN
ajfa-2020	92	27	material	material	NOUN
ajfa-2020	92	28	and	and	CCONJ
ajfa-2020	92	29	the	the	DET
ajfa-2020	92	30	o	o	PROPN
ajfa-2020	92	31	(	(	PUNCT
ajfa-2020	92	32	1998	1998	NUM
ajfa-2020	92	33	)	)	PUNCT
ajfa-2020	92	34	holding	hold	VERB
ajfa-2020	92	35	rds	rd	NOUN
ajfa-2020	92	36	with	with	ADP
ajfa-2020	92	37	eption	eption	NOUN
ajfa-2020	92	38	in	in	ADP
ajfa-2020	92	39	auditor	auditor	NOUN
ajfa-2020	92	40	’s	’s	PART
ajfa-2020	92	41	3	3	NUM
ajfa-2020	92	42	(	(	PUNCT
ajfa-2020	92	43	chen	chen	PROPN
ajfa-2020	92	44	,	,	PUNCT
ajfa-2020	92	45	company	company	NOUN
ajfa-2020	92	46	e	e	NOUN
ajfa-2020	92	47	care	care	VERB
ajfa-2020	92	48	so	so	SCONJ
ajfa-2020	92	49	r	r	NOUN
ajfa-2020	92	50	can	can	AUX
ajfa-2020	92	51	be	be	AUX
ajfa-2020	92	52	uncover	uncover	NOUN
ajfa-2020	92	53	during	during	ADP
ajfa-2020	92	54	h	h	NOUN
ajfa-2020	92	55	prior	prior	ADV
ajfa-2020	92	56	to	to	ADP
ajfa-2020	92	57	auditor	auditor	NOUN
ajfa-2020	92	58	’	'	PUNCT
ajfa-2020	92	59	to	to	ADP
ajfa-2020	92	60	sanct	sanct	PROPN
ajfa-2020	92	61	informa	informa	PROPN
ajfa-2020	92	62	fraudul	fraudul	NOUN
ajfa-2020	92	63	procom	procom	NOUN
ajfa-2020	92	64	the	the	DET
ajfa-2020	92	65	us	us	PROPN
ajfa-2020	92	66	billion	billion	NUM
ajfa-2020	92	67	)	)	PUNCT
ajfa-2020	92	68	account	account	NOUN
ajfa-2020	92	69	in	in	ADP
ajfa-2020	92	70	losse	losse	ADJ
ajfa-2020	92	71	subsidia	subsidia	NOUN
ajfa-2020	92	72	the	the	DET
ajfa-2020	92	73	199	199	NUM
ajfa-2020	92	74	made	make	VERB
ajfa-2020	92	75	b	b	NOUN
ajfa-2020	92	76	avoidin	avoidin	NOUN
ajfa-2020	92	77	authoriz	authoriz	NOUN
ajfa-2020	92	78	(	(	PUNCT
ajfa-2020	92	79	usd	usd	NOUN
ajfa-2020	92	80	$	$	SYM
ajfa-2020	92	81	the	the	DET
ajfa-2020	92	82	abo	abo	ADJ
ajfa-2020	92	83	public	public	NOUN
ajfa-2020	92	84	c	c	NOUN
ajfa-2020	92	85	respons	respon	NOUN
ajfa-2020	92	86	and	and	CCONJ
ajfa-2020	92	87	the	the	DET
ajfa-2020	92	88	influenc	influenc	ADJ
ajfa-2020	92	89	governm	governm	NOUN
ajfa-2020	92	90	raise	raise	VERB
ajfa-2020	92	91	cp	cp	NUM
ajfa-2020	92	92	not	not	PART
ajfa-2020	92	93	pur	pur	VERB
ajfa-2020	92	94	supervi	supervi	PROPN
ajfa-2020	92	95	taiwan	taiwan	PROPN
ajfa-2020	93	1	the	the	DET
ajfa-2020	93	2	cpa	cpa	PROPN
ajfa-2020	93	3	in	in	ADP
ajfa-2020	93	4	taiw	taiw	NOUN
ajfa-2020	93	5	develop	develop	VERB
ajfa-2020	93	6	donatio	donatio	NOUN
ajfa-2020	93	7	publicat	publicat	PROPN
ajfa-2020	93	8	relating	relate	VERB
ajfa-2020	93	9	efficien	efficien	NOUN
ajfa-2020	93	10	public	public	ADJ
ajfa-2020	93	11	account	account	VERB
ajfa-2020	93	12	in	in	ADP
ajfa-2020	93	13	sept	sept	PROPN
ajfa-2020	93	14	debates	debates	PROPN
ajfa-2020	93	15	auditor	auditor	PROPN
ajfa-2020	93	16	red	red	PROPN
ajfa-2020	93	17	.	.	PUNCT
ajfa-2020	94	1	no	no	DET
ajfa-2020	94	2	resp	resp	NOUN
ajfa-2020	94	3	her	she	PRON
ajfa-2020	94	4	/	/	SYM
ajfa-2020	94	5	his	his	PRON
ajfa-2020	94	6	audi	audi	ADJ
ajfa-2020	94	7	o	o	PROPN
ajfa-2020	94	8	2000	2000	NUM
ajfa-2020	94	9	,	,	PUNCT
ajfa-2020	94	10	the	the	DET
ajfa-2020	94	11	’s	’s	NOUN
ajfa-2020	94	12	duty	duty	NOUN
ajfa-2020	94	13	to	to	PART
ajfa-2020	94	14	de	de	X
ajfa-2020	94	15	tions	tions	PROPN
ajfa-2020	94	16	impos	impos	PROPN
ajfa-2020	94	17	ation	ation	NOUN
ajfa-2020	94	18	about	about	ADP
ajfa-2020	94	19	lent	lend	VERB
ajfa-2020	94	20	activiti	activiti	PROPN
ajfa-2020	94	21	mp	mp	PROPN
ajfa-2020	94	22	informati	informati	PROPN
ajfa-2020	94	23	enron	enron	PROPN
ajfa-2020	94	24	finan	finan	PROPN
ajfa-2020	94	25	fallout	fallout	PROPN
ajfa-2020	94	26	roc	roc	PROPN
ajfa-2020	94	27	ting	ting	PROPN
ajfa-2020	94	28	profess	profess	PROPN
ajfa-2020	94	29	es	es	ADP
ajfa-2020	94	30	relating	relate	VERB
ajfa-2020	94	31	aries	arie	NOUN
ajfa-2020	94	32	by	by	ADP
ajfa-2020	94	33	ch	ch	PROPN
ajfa-2020	94	34	90s	90	NOUN
ajfa-2020	94	35	,	,	PUNCT
ajfa-2020	94	36	well	well	ADV
ajfa-2020	94	37	-	-	PUNCT
ajfa-2020	94	38	kn	kn	NOUN
ajfa-2020	94	39	y	y	PROPN
ajfa-2020	94	40	its	its	PRON
ajfa-2020	94	41	ceo	ceo	PROPN
ajfa-2020	94	42	w	w	PROPN
ajfa-2020	94	43	ng	ng	PROPN
ajfa-2020	94	44	short	short	ADJ
ajfa-2020	94	45	-	-	PUNCT
ajfa-2020	94	46	term	term	NOUN
ajfa-2020	94	47	zation	zation	NOUN
ajfa-2020	94	48	,	,	PUNCT
ajfa-2020	94	49	and	and	CCONJ
ajfa-2020	94	50	$	$	SYM
ajfa-2020	94	51	330	330	NUM
ajfa-2020	94	52	million	million	NUM
ajfa-2020	94	53	ove	ove	NOUN
ajfa-2020	94	54	corpora	corpora	NOUN
ajfa-2020	94	55	confidence	confidence	NOUN
ajfa-2020	94	56	sibility	sibility	NOUN
ajfa-2020	94	57	to	to	ADP
ajfa-2020	94	58	de	de	X
ajfa-2020	94	59	general	general	ADJ
ajfa-2020	94	60	pub	pub	NOUN
ajfa-2020	94	61	ced	ce	VERB
ajfa-2020	94	62	by	by	ADP
ajfa-2020	94	63	circ	circ	PROPN
ajfa-2020	94	64	ment	ment	PROPN
ajfa-2020	94	65	author	author	PROPN
ajfa-2020	94	66	pa	pa	PROPN
ajfa-2020	94	67	audit	audit	PROPN
ajfa-2020	94	68	sta	sta	NOUN
ajfa-2020	94	69	rsuing	rsue	VERB
ajfa-2020	94	70	the	the	DET
ajfa-2020	94	71	i	i	PROPN
ajfa-2020	94	72	d	d	PROPN
ajfa-2020	94	73	sor	sor	NOUN
ajfa-2020	94	74	and	and	CCONJ
ajfa-2020	94	75	ov	ov	PROPN
ajfa-2020	94	76	n	n	PRON
ajfa-2020	94	77	cpa	cpa	PROPN
ajfa-2020	94	78	asso	asso	PROPN
ajfa-2020	94	79	a	a	DET
ajfa-2020	94	80	act	act	NOUN
ajfa-2020	94	81	amen	amen	INTJ
ajfa-2020	94	82	wan	wan	PROPN
ajfa-2020	94	83	,	,	PUNCT
ajfa-2020	94	84	the	the	DET
ajfa-2020	94	85	c	c	PROPN
ajfa-2020	94	86	pment	pment	PROPN
ajfa-2020	94	87	foun	foun	PROPN
ajfa-2020	94	88	ons	ons	PROPN
ajfa-2020	94	89	by	by	ADP
ajfa-2020	94	90	cpa	cpa	PROPN
ajfa-2020	94	91	tions	tion	NOUN
ajfa-2020	94	92	and	and	CCONJ
ajfa-2020	94	93	h	h	NOUN
ajfa-2020	94	94	g	g	NOUN
ajfa-2020	94	95	to	to	AUX
ajfa-2020	94	96	income	income	NOUN
ajfa-2020	94	97	ncy	ncy	PROPN
ajfa-2020	94	98	,	,	PUNCT
ajfa-2020	94	99	but	but	CCONJ
ajfa-2020	94	100	also	also	ADV
ajfa-2020	94	101	good	good	ADJ
ajfa-2020	95	1	and	and	CCONJ
ajfa-2020	95	2	i	i	PRON
ajfa-2020	95	3	tancy	tancy	NOUN
ajfa-2020	95	4	profes	profes	PROPN
ajfa-2020	95	5	tember	tember	PROPN
ajfa-2020	95	6	200	200	NUM
ajfa-2020	95	7	s	s	NOUN
ajfa-2020	95	8	on	on	ADP
ajfa-2020	95	9	the	the	DET
ajfa-2020	95	10	au	au	ADJ
ajfa-2020	95	11	r	r	NOUN
ajfa-2020	95	12	’s	’s	PART
ajfa-2020	95	13	respons	respon	NOUN
ajfa-2020	95	14	ponsibility	ponsibility	NOUN
ajfa-2020	95	15	it	it	PRON
ajfa-2020	95	16	.	.	PUNCT
ajfa-2020	96	1	taiwan	taiwan	PROPN
ajfa-2020	96	2	pro	pro	PROPN
ajfa-2020	96	3	etect	etect	PROPN
ajfa-2020	96	4	fraud	fraud	NOUN
ajfa-2020	96	5	sed	se	VERB
ajfa-2020	96	6	on	on	ADP
ajfa-2020	96	7	erran	erran	NOUN
ajfa-2020	96	8	monitoring	monitor	VERB
ajfa-2020	96	9	es	es	NOUN
ajfa-2020	96	10	across	across	ADP
ajfa-2020	96	11	b	b	PROPN
ajfa-2020	96	12	ics	ics	PROPN
ajfa-2020	96	13	ltd	ltd	PROPN
ajfa-2020	96	14	.	.	PROPN
ajfa-2020	96	15	was	be	AUX
ajfa-2020	96	16	ncial	ncial	ADJ
ajfa-2020	96	17	fraud	fraud	NOUN
ajfa-2020	96	18	.	.	PUNCT
ajfa-2020	97	1	cked	cke	VERB
ajfa-2020	97	2	the	the	DET
ajfa-2020	97	3	ta	ta	PROPN
ajfa-2020	97	4	sion	sion	PROPN
ajfa-2020	97	5	.	.	PUNCT
ajfa-2020	98	1	other	other	ADJ
ajfa-2020	98	2	to	to	ADP
ajfa-2020	98	3	the	the	DET
ajfa-2020	98	4	inv	inv	ADJ
ajfa-2020	98	5	hung	hung	NOUN
ajfa-2020	98	6	-	-	PUNCT
ajfa-2020	98	7	shing	she	VERB
ajfa-2020	98	8	nown	nown	ADJ
ajfa-2020	98	9	fraud	fraud	NOUN
ajfa-2020	98	10	which	which	PRON
ajfa-2020	98	11	resul	resul	PROPN
ajfa-2020	98	12	m	m	PROPN
ajfa-2020	98	13	investme	investme	PROPN
ajfa-2020	98	14	taiwan	taiwan	PROPN
ajfa-2020	98	15	int	int	PROPN
ajfa-2020	98	16	n	n	CCONJ
ajfa-2020	98	17	)	)	PUNCT
ajfa-2020	98	18	in	in	ADP
ajfa-2020	98	19	1994	1994	NUM
ajfa-2020	98	20	b	b	NOUN
ajfa-2020	98	21	ate	eat	VERB
ajfa-2020	98	22	frauds	fraud	NOUN
ajfa-2020	98	23	i	i	PRON
ajfa-2020	98	24	in	in	ADP
ajfa-2020	98	25	auditors	auditor	NOUN
ajfa-2020	98	26	etect	etect	VERB
ajfa-2020	98	27	and	and	CCONJ
ajfa-2020	98	28	re	re	VERB
ajfa-2020	98	29	blic	blic	PROPN
ajfa-2020	98	30	do	do	AUX
ajfa-2020	98	31	not	not	PART
ajfa-2020	98	32	cumstances	cumstance	VERB
ajfa-2020	98	33	rity	rity	NOUN
ajfa-2020	98	34	,	,	PUNCT
ajfa-2020	98	35	financi	financi	PROPN
ajfa-2020	98	36	andards	andard	NOUN
ajfa-2020	98	37	and	and	CCONJ
ajfa-2020	98	38	dea	dea	PROPN
ajfa-2020	98	39	of	of	ADP
ajfa-2020	98	40	emp	emp	PROPN
ajfa-2020	98	41	verseer	verseer	NOUN
ajfa-2020	98	42	,	,	PUNCT
ajfa-2020	98	43	the	the	DET
ajfa-2020	98	44	ociation	ociation	NOUN
ajfa-2020	98	45	’s	’s	PART
ajfa-2020	98	46	s	s	PART
ajfa-2020	98	47	ndment	ndment	ADJ
ajfa-2020	98	48	2007	2007	NUM
ajfa-2020	98	49	current	current	ADJ
ajfa-2020	98	50	aud	aud	PROPN
ajfa-2020	98	51	ndation	ndation	NOUN
ajfa-2020	98	52	(	(	PUNCT
ajfa-2020	98	53	ar	ar	PROPN
ajfa-2020	98	54	a	a	DET
ajfa-2020	98	55	associati	associati	PROPN
ajfa-2020	98	56	holding	hold	VERB
ajfa-2020	98	57	acco	acco	PROPN
ajfa-2020	98	58	sources	source	NOUN
ajfa-2020	98	59	at	at	ADP
ajfa-2020	98	60	o	o	NOUN
ajfa-2020	98	61	renders	render	VERB
ajfa-2020	98	62	it	it	PRON
ajfa-2020	98	63	interest	interest	NOUN
ajfa-2020	98	64	.	.	PUNCT
ajfa-2020	99	1	th	th	X
ajfa-2020	99	2	ssion	ssion	NOUN
ajfa-2020	99	3	.	.	PUNCT
ajfa-2020	100	1	06	06	NUM
ajfa-2020	100	2	,	,	PUNCT
ajfa-2020	100	3	taiwan	taiwan	PROPN
ajfa-2020	100	4	uditor	uditor	PROPN
ajfa-2020	100	5	’s	’s	PART
ajfa-2020	100	6	resp	resp	NOUN
ajfa-2020	100	7	ibility	ibility	NOUN
ajfa-2020	100	8	to	to	PART
ajfa-2020	100	9	co	co	VERB
ajfa-2020	100	10	for	for	ADP
ajfa-2020	100	11	reportin	reportin	PROPN
ajfa-2020	100	12	ofessional	ofessional	PROPN
ajfa-2020	100	13	b	b	PROPN
ajfa-2020	100	14	was	be	AUX
ajfa-2020	100	15	not	not	PART
ajfa-2020	100	16	dis	dis	PROPN
ajfa-2020	100	17	nt	not	PART
ajfa-2020	100	18	auditors	auditor	NOUN
ajfa-2020	100	19	i	i	NOUN
ajfa-2020	100	20	d	d	PROPN
ajfa-2020	100	21	process	process	NOUN
ajfa-2020	100	22	and	and	CCONJ
ajfa-2020	100	23	usiness	usiness	NOUN
ajfa-2020	100	24	hav	hav	PROPN
ajfa-2020	100	25	s	s	PROPN
ajfa-2020	100	26	one	one	NUM
ajfa-2020	100	27	case	case	NOUN
ajfa-2020	100	28	i	i	PRON
ajfa-2020	100	29	.	.	PUNCT
ajfa-2020	101	1	by	by	ADP
ajfa-2020	101	2	the	the	DET
ajfa-2020	101	3	end	end	NOUN
ajfa-2020	102	1	aiwanese	aiwanese	PROPN
ajfa-2020	102	2	m	m	PROPN
ajfa-2020	102	3	fraud	fraud	PROPN
ajfa-2020	102	4	episo	episo	PROPN
ajfa-2020	102	5	estment	estment	NOUN
ajfa-2020	102	6	in	in	ADP
ajfa-2020	102	7	bank	bank	NOUN
ajfa-2020	102	8	result	result	NOUN
ajfa-2020	102	9	d	d	ADP
ajfa-2020	102	10	cases	case	NOUN
ajfa-2020	102	11	are	be	AUX
ajfa-2020	102	12	lted	lte	VERB
ajfa-2020	102	13	in	in	ADP
ajfa-2020	102	14	a	a	DET
ajfa-2020	102	15	los	los	PROPN
ajfa-2020	102	16	nt	not	PART
ajfa-2020	102	17	loss	loss	VERB
ajfa-2020	102	18	real	real	ADJ
ajfa-2020	102	19	ternational	ternational	NOUN
ajfa-2020	102	20	because	because	SCONJ
ajfa-2020	102	21	of	of	ADP
ajfa-2020	102	22	th	th	PRON
ajfa-2020	102	23	n	n	NOUN
ajfa-2020	102	24	taiwan	taiwan	PROPN
ajfa-2020	102	25	h	h	NOUN
ajfa-2020	102	26	s	s	PART
ajfa-2020	102	27	but	but	CCONJ
ajfa-2020	102	28	have	have	VERB
ajfa-2020	102	29	a	a	DET
ajfa-2020	102	30	eport	eport	NOUN
ajfa-2020	102	31	fraud	fraud	NOUN
ajfa-2020	102	32	.	.	PUNCT
ajfa-2020	103	1	favor	favor	VERB
ajfa-2020	103	2	the	the	DET
ajfa-2020	103	3	st	st	NOUN
ajfa-2020	103	4	that	that	PRON
ajfa-2020	103	5	led	lead	VERB
ajfa-2020	103	6	t	t	PROPN
ajfa-2020	103	7	ial	ial	PROPN
ajfa-2020	103	8	supervis	supervis	PROPN
ajfa-2020	103	9	d	d	PART
ajfa-2020	103	10	effect	effect	VERB
ajfa-2020	103	11	a	a	DET
ajfa-2020	103	12	rob	rob	NOUN
ajfa-2020	103	13	ploying	ploye	VERB
ajfa-2020	103	14	an	an	DET
ajfa-2020	103	15	o	o	NOUN
ajfa-2020	103	16	practice	practice	NOUN
ajfa-2020	103	17	r	r	NOUN
ajfa-2020	103	18	elf	elf	NOUN
ajfa-2020	103	19	-	-	PUNCT
ajfa-2020	103	20	regulato	regulato	ADJ
ajfa-2020	103	21	7	7	NUM
ajfa-2020	103	22	(	(	PUNCT
ajfa-2020	103	23	wu	wu	PROPN
ajfa-2020	103	24	,	,	PUNCT
ajfa-2020	103	25	2007	2007	NUM
ajfa-2020	103	26	dit	dit	PROPN
ajfa-2020	103	27	standard	standard	NOUN
ajfa-2020	103	28	rdf	rdf	NOUN
ajfa-2020	103	29	)	)	PUNCT
ajfa-2020	103	30	.	.	PUNCT
ajfa-2020	104	1	as	as	ADP
ajfa-2020	104	2	a	a	DET
ajfa-2020	104	3	f	f	NOUN
ajfa-2020	104	4	on	on	ADP
ajfa-2020	104	5	,	,	PUNCT
ajfa-2020	104	6	with	with	ADP
ajfa-2020	104	7	th	th	X
ajfa-2020	104	8	ountant	ountant	ADJ
ajfa-2020	104	9	pro	pro	X
ajfa-2020	104	10	the	the	DET
ajfa-2020	104	11	associa	associa	NOUN
ajfa-2020	104	12	ineffectual	ineffectual	ADJ
ajfa-2020	104	13	his	his	PRON
ajfa-2020	104	14	is	be	AUX
ajfa-2020	104	15	not	not	PART
ajfa-2020	104	16	c	c	NOUN
ajfa-2020	104	17	auditing	auditing	NOUN
ajfa-2020	104	18	se	se	X
ajfa-2020	104	19	ponsibilities	ponsibilitie	NOUN
ajfa-2020	104	20	onsider	onsider	PROPN
ajfa-2020	104	21	frau	frau	PROPN
ajfa-2020	104	22	35	35	NUM
ajfa-2020	104	23	ng	ng	PROPN
ajfa-2020	104	24	fraud	fraud	NOUN
ajfa-2020	104	25	is	be	AUX
ajfa-2020	104	26	i	i	PROPN
ajfa-2020	104	27	body	body	NOUN
ajfa-2020	104	28	’s	’s	PART
ajfa-2020	104	29	syste	syste	NOUN
ajfa-2020	104	30	scussed	scusse	VERB
ajfa-2020	104	31	in	in	ADP
ajfa-2020	104	32	th	th	ADV
ajfa-2020	104	33	dentified	dentifie	VERB
ajfa-2020	104	34	by	by	ADP
ajfa-2020	104	35	d	d	PROPN
ajfa-2020	104	36	its	its	PRON
ajfa-2020	104	37	outcom	outcom	NOUN
ajfa-2020	104	38	ve	ve	AUX
ajfa-2020	104	39	increased	increase	VERB
ajfa-2020	104	40	infamous	infamous	ADJ
ajfa-2020	104	41	en	en	PROPN
ajfa-2020	104	42	d	d	PROPN
ajfa-2020	104	43	of	of	ADP
ajfa-2020	104	44	june	june	PROPN
ajfa-2020	104	45	2	2	NUM
ajfa-2020	104	46	market	market	NOUN
ajfa-2020	104	47	and	and	CCONJ
ajfa-2020	104	48	odes	ode	VERB
ajfa-2020	104	49	includ	includ	NOUN
ajfa-2020	104	50	2004	2004	NUM
ajfa-2020	104	51	,	,	PUNCT
ajfa-2020	104	52	and	and	CCONJ
ajfa-2020	104	53	ted	te	VERB
ajfa-2020	104	54	in	in	ADP
ajfa-2020	104	55	nt$	nt$	PROPN
ajfa-2020	104	56	tung	tung	NOUN
ajfa-2020	104	57	-	-	PUNCT
ajfa-2020	104	58	lung	lung	NOUN
ajfa-2020	104	59	ss	ss	NOUN
ajfa-2020	104	60	of	of	ADP
ajfa-2020	104	61	nt$2	nt$2	PROPN
ajfa-2020	104	62	.	.	PUNCT
ajfa-2020	105	1	lization	lization	NOUN
ajfa-2020	105	2	by	by	ADP
ajfa-2020	105	3	t	t	PROPN
ajfa-2020	105	4	securities	security	NOUN
ajfa-2020	106	1	c	c	VERB
ajfa-2020	106	2	he	he	PRON
ajfa-2020	106	3	false	false	PROPN
ajfa-2020	106	4	tran	tran	PROPN
ajfa-2020	106	5	have	have	AUX
ajfa-2020	106	6	not	not	PART
ajfa-2020	106	7	on	on	ADV
ajfa-2020	106	8	also	also	ADV
ajfa-2020	106	9	placed	place	VERB
ajfa-2020	106	10	however	however	ADV
ajfa-2020	106	11	,	,	PUNCT
ajfa-2020	106	12	t	t	PROPN
ajfa-2020	106	13	tatus	tatus	NOUN
ajfa-2020	106	14	quo	quo	NOUN
ajfa-2020	106	15	.	.	PUNCT
ajfa-2020	107	1	to	to	ADP
ajfa-2020	107	2	the	the	DET
ajfa-2020	107	3	pass	pass	ADJ
ajfa-2020	107	4	sory	sory	ADJ
ajfa-2020	107	5	comm	comm	NOUN
ajfa-2020	107	6	bust	bust	NOUN
ajfa-2020	107	7	practic	practic	ADJ
ajfa-2020	107	8	outside	outside	ADJ
ajfa-2020	107	9	regu	regu	NOUN
ajfa-2020	107	10	review	review	PROPN
ajfa-2020	107	11	syst	syst	PROPN
ajfa-2020	107	12	ory	ory	NOUN
ajfa-2020	107	13	function	function	NOUN
ajfa-2020	107	14	7	7	NUM
ajfa-2020	107	15	)	)	PUNCT
ajfa-2020	107	16	.	.	PUNCT
ajfa-2020	108	1	ds	ds	ADJ
ajfa-2020	108	2	regulati	regulati	PROPN
ajfa-2020	108	3	foundation	foundation	PROPN
ajfa-2020	108	4	,	,	PUNCT
ajfa-2020	108	5	he	he	PRON
ajfa-2020	108	6	exceptio	exceptio	VERB
ajfa-2020	108	7	ofessional	ofessional	ADJ
ajfa-2020	108	8	tr	tr	VERB
ajfa-2020	108	9	ation	ation	NOUN
ajfa-2020	108	10	not	not	PART
ajfa-2020	108	11	on	on	ADP
ajfa-2020	108	12	l	l	NOUN
ajfa-2020	108	13	when	when	SCONJ
ajfa-2020	108	14	it	it	PRON
ajfa-2020	108	15	co	co	VERB
ajfa-2020	108	16	conducive	conducive	ADJ
ajfa-2020	108	17	t	t	PROPN
ajfa-2020	108	18	etting	ette	VERB
ajfa-2020	108	19	body	body	NOUN
ajfa-2020	108	20	s	s	NOUN
ajfa-2020	108	21	to	to	PART
ajfa-2020	108	22	detect	detect	VERB
ajfa-2020	108	23	ud	ud	INTJ
ajfa-2020	108	24	in	in	ADP
ajfa-2020	108	25	an	an	DET
ajfa-2020	108	26	au	au	ADJ
ajfa-2020	108	27	asian	asian	NOUN
ajfa-2020	108	28	involved	involve	VERB
ajfa-2020	108	29	wh	wh	VERB
ajfa-2020	108	30	em	em	PRON
ajfa-2020	108	31	of	of	ADP
ajfa-2020	108	32	practi	practi	VERB
ajfa-2020	108	33	he	he	PRON
ajfa-2020	108	34	public	public	ADJ
ajfa-2020	108	35	do	do	AUX
ajfa-2020	108	36	y	y	PROPN
ajfa-2020	108	37	the	the	DET
ajfa-2020	108	38	monito	monito	PROPN
ajfa-2020	108	39	mes	mes	PROPN
ajfa-2020	108	40	.	.	PUNCT
ajfa-2020	109	1	d	d	NOUN
ajfa-2020	109	2	in	in	ADP
ajfa-2020	109	3	the	the	DET
ajfa-2020	109	4	last	last	ADJ
ajfa-2020	109	5	nough	nough	NOUN
ajfa-2020	109	6	to	to	PART
ajfa-2020	109	7	be	be	AUX
ajfa-2020	109	8	004	004	NUM
ajfa-2020	109	9	,	,	PUNCT
ajfa-2020	109	10	procom	procom	NOUN
ajfa-2020	109	11	brought	bring	VERB
ajfa-2020	109	12	ab	ab	PROPN
ajfa-2020	109	13	de	de	X
ajfa-2020	109	14	infodisk	infodisk	PROPN
ajfa-2020	109	15	d	d	PROPN
ajfa-2020	109	16	the	the	DET
ajfa-2020	109	17	illega	illega	PROPN
ajfa-2020	109	18	$	$	SYM
ajfa-2020	109	19	11	11	NUM
ajfa-2020	109	20	billion	billion	NUM
ajfa-2020	109	21	b	b	NOUN
ajfa-2020	109	22	metal	metal	NOUN
ajfa-2020	109	23	ind	ind	NOUN
ajfa-2020	109	24	4	4	NUM
ajfa-2020	109	25	billion	billion	NUM
ajfa-2020	109	26	(	(	PUNCT
ajfa-2020	109	27	u	u	NOUN
ajfa-2020	109	28	the	the	DET
ajfa-2020	109	29	shift	shift	NOUN
ajfa-2020	109	30	to	to	ADP
ajfa-2020	109	31	company	company	NOUN
ajfa-2020	109	32	s	s	PART
ajfa-2020	109	33	nsaction	nsaction	PROPN
ajfa-2020	109	34	ma	ma	PROPN
ajfa-2020	109	35	nly	nly	ADV
ajfa-2020	109	36	resulted	result	VERB
ajfa-2020	109	37	d	d	ADP
ajfa-2020	109	38	the	the	DET
ajfa-2020	109	39	spotlig	spotlig	NOUN
ajfa-2020	109	40	the	the	DET
ajfa-2020	109	41	governm	governm	NOUN
ajfa-2020	109	42	age	age	NOUN
ajfa-2020	109	43	of	of	ADP
ajfa-2020	109	44	sar	sar	PROPN
ajfa-2020	109	45	mission	mission	PROPN
ajfa-2020	109	46	,	,	PUNCT
ajfa-2020	109	47	bega	bega	PROPN
ajfa-2020	109	48	ce	ce	PROPN
ajfa-2020	109	49	review	review	PROPN
ajfa-2020	109	50	s	s	PART
ajfa-2020	109	51	ulatory	ulatory	PROPN
ajfa-2020	109	52	agen	agen	PROPN
ajfa-2020	109	53	tem	tem	PROPN
ajfa-2020	109	54	has	have	VERB
ajfa-2020	109	55	sti	sti	PROPN
ajfa-2020	109	56	ns	ns	PROPN
ajfa-2020	109	57	,	,	PUNCT
ajfa-2020	109	58	which	which	PRON
ajfa-2020	109	59	a	a	DET
ajfa-2020	109	60	ng	ng	PROPN
ajfa-2020	109	61	body	body	NOUN
ajfa-2020	109	62	i	i	PRON
ajfa-2020	109	63	,	,	PUNCT
ajfa-2020	109	64	ardf	ardf	VERB
ajfa-2020	109	65	’s	’s	NOUN
ajfa-2020	109	66	in	in	ADV
ajfa-2020	109	67	on	on	ADP
ajfa-2020	109	68	of	of	ADP
ajfa-2020	109	69	some	some	DET
ajfa-2020	109	70	raining	rain	VERB
ajfa-2020	109	71	sem	sem	NOUN
ajfa-2020	109	72	nly	nly	ADV
ajfa-2020	109	73	hampers	hamper	VERB
ajfa-2020	109	74	omes	ome	VERB
ajfa-2020	109	75	to	to	PART
ajfa-2020	109	76	pro	pro	VERB
ajfa-2020	109	77	to	to	ADP
ajfa-2020	109	78	the	the	DET
ajfa-2020	109	79	healt	healt	PROPN
ajfa-2020	109	80	y	y	PROPN
ajfa-2020	109	81	,	,	PUNCT
ajfa-2020	109	82	respondin	respondin	VERB
ajfa-2020	109	83	t	t	PROPN
ajfa-2020	109	84	and	and	CCONJ
ajfa-2020	109	85	repor	repor	PROPN
ajfa-2020	109	86	udit	udit	PROPN
ajfa-2020	109	87	of	of	ADP
ajfa-2020	109	88	finan	finan	PROPN
ajfa-2020	109	89	n	n	PRON
ajfa-2020	109	90	journal	journal	NOUN
ajfa-2020	109	91	of	of	ADP
ajfa-2020	109	92	f	f	PROPN
ajfa-2020	109	93	hen	hen	PROPN
ajfa-2020	109	94	the	the	DET
ajfa-2020	109	95	audi	audi	PROPN
ajfa-2020	109	96	ice	ice	PROPN
ajfa-2020	109	97	review	review	NOUN
ajfa-2020	109	98	omain	omain	NOUN
ajfa-2020	109	99	.	.	PUNCT
ajfa-2020	110	1	littl	littl	PROPN
ajfa-2020	110	2	oring	oring	NOUN
ajfa-2020	110	3	of	of	ADP
ajfa-2020	110	4	aud	aud	PROPN
ajfa-2020	110	5	t	t	PROPN
ajfa-2020	110	6	two	two	NUM
ajfa-2020	110	7	decad	decad	PROPN
ajfa-2020	110	8	deemed	deem	VERB
ajfa-2020	110	9	the	the	DET
ajfa-2020	110	10	mp	mp	PROPN
ajfa-2020	110	11	’s	’s	PART
ajfa-2020	110	12	nt$40	nt$40	PROPN
ajfa-2020	110	13	bout	bout	NOUN
ajfa-2020	110	14	scathin	scathin	NOUN
ajfa-2020	110	15	technology	technology	PROPN
ajfa-2020	110	16	l	l	PROPN
ajfa-2020	110	17	over	over	ADP
ajfa-2020	110	18	-	-	PUNCT
ajfa-2020	110	19	due	due	ADJ
ajfa-2020	110	20	bad	bad	ADJ
ajfa-2020	110	21	-	-	PUNCT
ajfa-2020	110	22	debt	debt	NOUN
ajfa-2020	110	23	lo	lo	PROPN
ajfa-2020	110	24	ustry	ustry	NOUN
ajfa-2020	111	1	co	co	PROPN
ajfa-2020	111	2	’s	’s	PROPN
ajfa-2020	111	3	usd$80	usd$80	NOUN
ajfa-2020	111	4	mil	mil	PROPN
ajfa-2020	111	5	long	long	ADJ
ajfa-2020	111	6	-	-	PUNCT
ajfa-2020	111	7	term	term	NOUN
ajfa-2020	111	8	i	i	PRON
ajfa-2020	111	9	suffered	suffer	VERB
ajfa-2020	111	10	los	los	PROPN
ajfa-2020	111	11	ade	ade	VERB
ajfa-2020	111	12	by	by	ADP
ajfa-2020	111	13	a	a	DET
ajfa-2020	111	14	jun	jun	PROPN
ajfa-2020	111	15	in	in	ADP
ajfa-2020	111	16	huge	huge	ADJ
ajfa-2020	111	17	lo	lo	PROPN
ajfa-2020	111	18	ght	ght	PROPN
ajfa-2020	111	19	of	of	ADP
ajfa-2020	111	20	the	the	DET
ajfa-2020	111	21	d	d	PROPN
ajfa-2020	111	22	ment	ment	PROPN
ajfa-2020	111	23	,	,	PUNCT
ajfa-2020	111	24	variou	variou	NOUN
ajfa-2020	111	25	rbanes	rbane	NOUN
ajfa-2020	111	26	-	-	PUNCT
ajfa-2020	111	27	oxle	oxle	NOUN
ajfa-2020	111	28	an	an	DET
ajfa-2020	111	29	seriously	seriously	ADV
ajfa-2020	111	30	system	system	NOUN
ajfa-2020	111	31	in	in	ADP
ajfa-2020	111	32	ta	ta	PROPN
ajfa-2020	111	33	ncy	ncy	PROPN
ajfa-2020	111	34	such	such	ADJ
ajfa-2020	111	35	as	as	SCONJ
ajfa-2020	111	36	ll	ll	AUX
ajfa-2020	111	37	relied	rely	VERB
ajfa-2020	111	38	on	on	ADP
ajfa-2020	111	39	re	re	X
ajfa-2020	111	40	supporte	supporte	PROPN
ajfa-2020	111	41	is	be	AUX
ajfa-2020	111	42	account	account	NOUN
ajfa-2020	111	43	ncome	ncome	NOUN
ajfa-2020	111	44	deriv	deriv	PROPN
ajfa-2020	111	45	income	income	NOUN
ajfa-2020	111	46	de	de	X
ajfa-2020	111	47	minars	minar	NOUN
ajfa-2020	111	48	.	.	PUNCT
ajfa-2020	112	1	the	the	DET
ajfa-2020	112	2	s	s	NOUN
ajfa-2020	112	3	ardf	ardf	NOUN
ajfa-2020	112	4	in	in	ADP
ajfa-2020	112	5	moting	mote	VERB
ajfa-2020	112	6	aud	aud	NOUN
ajfa-2020	112	7	thy	thy	PRON
ajfa-2020	112	8	develop	develop	VERB
ajfa-2020	112	9	ng	ng	PROPN
ajfa-2020	112	10	to	to	ADP
ajfa-2020	112	11	the	the	DET
ajfa-2020	112	12	pu	pu	PROPN
ajfa-2020	112	13	rt	rt	PROPN
ajfa-2020	112	14	fraud	fraud	PROPN
ajfa-2020	112	15	,	,	PUNCT
ajfa-2020	112	16	iss	iss	PROPN
ajfa-2020	112	17	ncial	ncial	ADJ
ajfa-2020	112	18	statem	statem	PROPN
ajfa-2020	112	19	finance	finance	PROPN
ajfa-2020	112	20	&	&	CCONJ
ajfa-2020	112	21	ac	ac	PROPN
ajfa-2020	112	22	issn	issn	PROPN
ajfa-2020	112	23	19	19	NUM
ajfa-2020	112	24	2013	2013	NUM
ajfa-2020	112	25	,	,	PUNCT
ajfa-2020	112	26	vol	vol	NOUN
ajfa-2020	112	27	.	.	PUNCT
ajfa-2020	112	28	www.macrothi	www.macrothi	X
ajfa-2020	113	1	itor	itor	PROPN
ajfa-2020	113	2	discove	discove	PROPN
ajfa-2020	113	3	with	with	ADP
ajfa-2020	113	4	respe	respe	NOUN
ajfa-2020	113	5	le	le	ADP
ajfa-2020	113	6	publicity	publicity	NOUN
ajfa-2020	113	7	ditors	ditor	NOUN
ajfa-2020	113	8	’	'	PUNCT
ajfa-2020	113	9	perfo	perfo	PROPN
ajfa-2020	113	10	des	des	PROPN
ajfa-2020	113	11	.	.	PROPN
ajfa-2020	114	1	among	among	ADP
ajfa-2020	114	2	e	e	PROPN
ajfa-2020	114	3	taiwan	taiwan	PROPN
ajfa-2020	114	4	ve	ve	PROPN
ajfa-2020	114	5	0	0	NUM
ajfa-2020	114	6	billion	billion	NUM
ajfa-2020	114	7	(	(	PUNCT
ajfa-2020	114	8	u	u	NOUN
ajfa-2020	114	9	ng	ng	PROPN
ajfa-2020	114	10	criticism	criticism	NOUN
ajfa-2020	114	11	y	y	PROPN
ajfa-2020	114	12	’s	’s	PART
ajfa-2020	114	13	nt$4.28	nt$4.28	NUM
ajfa-2020	114	14	loans	loan	NOUN
ajfa-2020	114	15	mad	mad	ADJ
ajfa-2020	114	16	oss	oss	NOUN
ajfa-2020	114	17	in	in	ADP
ajfa-2020	114	18	2000	2000	NUM
ajfa-2020	114	19	.	.	PUNCT
ajfa-2020	115	1	fraudulent	fraudulent	ADJ
ajfa-2020	115	2	llion	llion	NOUN
ajfa-2020	115	3	)	)	PUNCT
ajfa-2020	115	4	in	in	ADP
ajfa-2020	115	5	19	19	NUM
ajfa-2020	115	6	investment	investment	NOUN
ajfa-2020	115	7	s	s	NOUN
ajfa-2020	115	8	of	of	ADP
ajfa-2020	115	9	nt$10	nt$10	NOUN
ajfa-2020	115	10	nior	nior	ADJ
ajfa-2020	115	11	staff	staff	NOUN
ajfa-2020	115	12	.	.	PUNCT
ajfa-2020	116	1	osses	osse	NOUN
ajfa-2020	116	2	of	of	ADP
ajfa-2020	116	3	mo	mo	PROPN
ajfa-2020	116	4	debate	debate	NOUN
ajfa-2020	116	5	on	on	ADP
ajfa-2020	116	6	a	a	DET
ajfa-2020	116	7	us	us	PROPN
ajfa-2020	116	8	pressure	pressure	NOUN
ajfa-2020	116	9	ey	ey	PRON
ajfa-2020	116	10	act	act	NOUN
ajfa-2020	116	11	(	(	PUNCT
ajfa-2020	116	12	so	so	ADV
ajfa-2020	116	13	y	y	PROPN
ajfa-2020	116	14	to	to	PART
ajfa-2020	116	15	explore	explore	VERB
ajfa-2020	116	16	aiwan	aiwan	PROPN
ajfa-2020	116	17	.	.	PUNCT
ajfa-2020	117	1	reg	reg	PROPN
ajfa-2020	117	2	s	s	PROPN
ajfa-2020	117	3	pcaob	pcaob	PROPN
ajfa-2020	117	4	t	t	PROPN
ajfa-2020	117	5	n	n	PROPN
ajfa-2020	117	6	the	the	DET
ajfa-2020	117	7	most	most	ADV
ajfa-2020	117	8	ed	ed	NOUN
ajfa-2020	117	9	and	and	CCONJ
ajfa-2020	117	10	endo	endo	PROPN
ajfa-2020	117	11	ting	ting	PROPN
ajfa-2020	117	12	resear	resear	NOUN
ajfa-2020	117	13	ves	ves	NUM
ajfa-2020	117	14	mainly	mainly	ADV
ajfa-2020	117	15	f	f	PROPN
ajfa-2020	117	16	erived	erive	VERB
ajfa-2020	117	17	from	from	ADP
ajfa-2020	117	18	conflict	conflict	NOUN
ajfa-2020	117	19	of	of	ADP
ajfa-2020	117	20	its	its	PRON
ajfa-2020	117	21	standard	standard	ADJ
ajfa-2020	117	22	dit	dit	NOUN
ajfa-2020	117	23	standards	standard	NOUN
ajfa-2020	117	24	pment	pment	NOUN
ajfa-2020	117	25	of	of	ADP
ajfa-2020	117	26	t	t	PROPN
ajfa-2020	117	27	ublic	ublic	PROPN
ajfa-2020	117	28	critic	critic	PROPN
ajfa-2020	117	29	sued	sue	VERB
ajfa-2020	117	30	sas	sas	PROPN
ajfa-2020	117	31	ments	ment	NOUN
ajfa-2020	117	32	.	.	PUNCT
ajfa-2020	118	1	the	the	DET
ajfa-2020	118	2	t	t	NOUN
ajfa-2020	118	3	ccounting	ccounte	VERB
ajfa-2020	118	4	946	946	NUM
ajfa-2020	118	5	-	-	PUNCT
ajfa-2020	118	6	052x	052x	NOUN
ajfa-2020	118	7	5	5	NUM
ajfa-2020	118	8	,	,	PUNCT
ajfa-2020	118	9	no	no	INTJ
ajfa-2020	118	10	.	.	NOUN
ajfa-2020	118	11	1	1	NUM
ajfa-2020	118	12	ink.org/ajfa	ink.org/ajfa	X
ajfa-2020	118	13	ers	er	NOUN
ajfa-2020	118	14	fraud	fraud	VERB
ajfa-2020	118	15	ct	ct	PROPN
ajfa-2020	118	16	to	to	ADP
ajfa-2020	118	17	the	the	PRON
ajfa-2020	118	18	is	be	AUX
ajfa-2020	118	19	given	give	VERB
ajfa-2020	118	20	ormance	ormance	NOUN
ajfa-2020	118	21	,	,	PUNCT
ajfa-2020	118	22	gst	gst	PROPN
ajfa-2020	118	23	them	they	PRON
ajfa-2020	118	24	,	,	PUNCT
ajfa-2020	118	25	ersion	ersion	NOUN
ajfa-2020	118	26	of	of	ADP
ajfa-2020	118	27	usd$1.3	usd$1.3	PROPN
ajfa-2020	118	28	m	m	PROPN
ajfa-2020	118	29	of	of	ADP
ajfa-2020	118	30	the	the	DET
ajfa-2020	118	31	8	8	NUM
ajfa-2020	118	32	billion	billion	NUM
ajfa-2020	118	33	de	de	X
ajfa-2020	118	34	to	to	ADP
ajfa-2020	118	35	its	its	PRON
ajfa-2020	118	36	.	.	PUNCT
ajfa-2020	119	1	during	during	ADP
ajfa-2020	119	2	activity	activity	NOUN
ajfa-2020	119	3	998	998	NUM
ajfa-2020	119	4	from	from	ADP
ajfa-2020	119	5	without	without	ADP
ajfa-2020	119	6	0	0	NUM
ajfa-2020	119	7	billion	billion	NUM
ajfa-2020	119	8	oney	oney	NOUN
ajfa-2020	119	9	and	and	CCONJ
ajfa-2020	119	10	auditors	auditor	NOUN
ajfa-2020	119	11	’	’	PART
ajfa-2020	119	12	e	e	NOUN
ajfa-2020	119	13	groups	group	NOUN
ajfa-2020	119	14	,	,	PUNCT
ajfa-2020	119	15	ox	ox	NOUN
ajfa-2020	119	16	)	)	PUNCT
ajfa-2020	119	17	,	,	PUNCT
ajfa-2020	119	18	the	the	DET
ajfa-2020	119	19	ways	way	NOUN
ajfa-2020	119	20	to	to	PART
ajfa-2020	119	21	rettably	rettably	ADV
ajfa-2020	119	22	,	,	PUNCT
ajfa-2020	119	23	to	to	PART
ajfa-2020	119	24	be	be	AUX
ajfa-2020	119	25	its	its	PRON
ajfa-2020	119	26	part	part	NOUN
ajfa-2020	119	27	on	on	ADP
ajfa-2020	119	28	orsed	orse	VERB
ajfa-2020	119	29	by	by	ADP
ajfa-2020	119	30	rch	rch	NOUN
ajfa-2020	119	31	and	and	CCONJ
ajfa-2020	119	32	from	from	ADP
ajfa-2020	119	33	the	the	DET
ajfa-2020	119	34	m	m	NOUN
ajfa-2020	119	35	selling	sell	VERB
ajfa-2020	119	36	f	f	PROPN
ajfa-2020	119	37	interest	interest	NOUN
ajfa-2020	119	38	d	d	X
ajfa-2020	119	39	-	-	PUNCT
ajfa-2020	119	40	setting	set	VERB
ajfa-2020	119	41	s	s	NOUN
ajfa-2020	119	42	for	for	ADP
ajfa-2020	119	43	the	the	DET
ajfa-2020	119	44	taiwan	taiwan	PROPN
ajfa-2020	119	45	’s	’s	PART
ajfa-2020	119	46	ism	ism	NOUN
ajfa-2020	119	47	and	and	CCONJ
ajfa-2020	119	48	43	43	NUM
ajfa-2020	119	49	:	:	PUNCT
ajfa-2020	119	50	the	the	DET
ajfa-2020	119	51	taiwan	taiwan	PROPN
ajfa-2020	119	52	’s	’s	PART
ajfa-2020	119	53	sas	sas	PROPN
ajfa-2020	119	54	43	43	NUM
ajfa-2020	119	55	respons	respon	NOUN
ajfa-2020	119	56	2006	2006	NUM
ajfa-2020	119	57	)	)	PUNCT
ajfa-2020	119	58	.	.	PUNCT
ajfa-2020	120	1	spells	spell	VERB
ajfa-2020	120	2	o	o	NOUN
ajfa-2020	120	3	maintai	maintai	PROPN
ajfa-2020	120	4	detectin	detectin	PROPN
ajfa-2020	120	5	eviden	eviden	VERB
ajfa-2020	120	6	the	the	DET
ajfa-2020	120	7	deb	deb	PROPN
ajfa-2020	120	8	gaps	gap	NOUN
ajfa-2020	120	9	w	w	ADV
ajfa-2020	120	10	well	well	ADV
ajfa-2020	120	11	as	as	ADP
ajfa-2020	120	12	define	define	VERB
ajfa-2020	120	13	t	t	PROPN
ajfa-2020	120	14	envision	envision	NOUN
ajfa-2020	120	15	term	term	NOUN
ajfa-2020	120	16	b	b	PROPN
ajfa-2020	120	17	recomm	recomm	NOUN
ajfa-2020	120	18	(	(	PUNCT
ajfa-2020	120	19	1993	1993	NUM
ajfa-2020	120	20	)	)	PUNCT
ajfa-2020	121	1	auditors	auditor	NOUN
ajfa-2020	121	2	reasona	reasona	AUX
ajfa-2020	121	3	expecta	expecta	NOUN
ajfa-2020	121	4	‘	'	PUNCT
ajfa-2020	121	5	reason	reason	NOUN
ajfa-2020	121	6	‘	'	PUNCT
ajfa-2020	121	7	deficie	deficie	ADJ
ajfa-2020	121	8	numero	numero	X
ajfa-2020	121	9	many	many	ADJ
ajfa-2020	121	10	c	c	NOUN
ajfa-2020	121	11	usable	usable	ADJ
ajfa-2020	121	12	r	r	NOUN
ajfa-2020	121	13	that	that	PRON
ajfa-2020	121	14	sha	sha	PROPN
ajfa-2020	121	15	reasona	reasona	PROPN
ajfa-2020	121	16	baron	baron	PROPN
ajfa-2020	121	17	e	e	PROPN
ajfa-2020	121	18	questio	questio	NOUN
ajfa-2020	121	19	officers	officer	NOUN
ajfa-2020	121	20	existenc	existenc	PROPN
ajfa-2020	121	21	respons	respon	NOUN
ajfa-2020	121	22	partners	partner	NOUN
ajfa-2020	121	23	falsifica	falsifica	VERB
ajfa-2020	121	24	further	far	ADV
ajfa-2020	121	25	one	one	NUM
ajfa-2020	121	26	tho	tho	NUM
ajfa-2020	121	27	47	47	NUM
ajfa-2020	121	28	%	%	NOUN
ajfa-2020	121	29	of	of	ADP
ajfa-2020	121	30	the	the	DET
ajfa-2020	121	31	st	st	PROPN
ajfa-2020	121	32	compris	compris	PROPN
ajfa-2020	121	33	were	be	AUX
ajfa-2020	121	34	th	th	X
ajfa-2020	121	35	‘	'	PUNCT
ajfa-2020	121	36	financi	financi	PROPN
ajfa-2020	121	37	audit	audit	NOUN
ajfa-2020	121	38	fi	fi	NOUN
ajfa-2020	121	39	3	3	NUM
ajfa-2020	121	40	adopted	adopt	VERB
ajfa-2020	121	41	cu	cu	PROPN
ajfa-2020	121	42	sibility	sibility	NOUN
ajfa-2020	121	43	to	to	PART
ajfa-2020	121	44	re	re	VERB
ajfa-2020	121	45	it	it	PRON
ajfa-2020	121	46	points	point	VERB
ajfa-2020	121	47	o	o	NOUN
ajfa-2020	121	48	out	out	ADP
ajfa-2020	121	49	the	the	DET
ajfa-2020	121	50	resp	resp	NOUN
ajfa-2020	121	51	in	in	ADP
ajfa-2020	121	52	an	an	DET
ajfa-2020	121	53	attitud	attitud	ADJ
ajfa-2020	121	54	ng	ng	PROPN
ajfa-2020	121	55	material	material	NOUN
ajfa-2020	121	56	nce	nce	NOUN
ajfa-2020	121	57	from	from	ADP
ajfa-2020	121	58	em	em	PRON
ajfa-2020	121	59	bate	bate	NOUN
ajfa-2020	121	60	about	about	ADP
ajfa-2020	121	61	t	t	PROPN
ajfa-2020	121	62	ithin	ithin	PROPN
ajfa-2020	121	63	the	the	DET
ajfa-2020	121	64	ac	ac	PROPN
ajfa-2020	121	65	between	between	ADP
ajfa-2020	121	66	pu	pu	PROPN
ajfa-2020	121	67	the	the	DET
ajfa-2020	121	68	term	term	NOUN
ajfa-2020	121	69	‘	'	PUNCT
ajfa-2020	121	70	e	e	X
ajfa-2020	121	71	ned	ned	NOUN
ajfa-2020	121	72	both	both	PRON
ajfa-2020	121	73	by	by	ADP
ajfa-2020	121	74	became	become	VERB
ajfa-2020	121	75	pre	pre	X
ajfa-2020	121	76	mendations	mendation	NOUN
ajfa-2020	121	77	extended	extend	VERB
ajfa-2020	121	78	th	th	NUM
ajfa-2020	121	79	s	s	NOUN
ajfa-2020	121	80	’	'	PUNCT
ajfa-2020	121	81	perform	perform	VERB
ajfa-2020	121	82	ableness	ableness	ADJ
ajfa-2020	121	83	ation	ation	NOUN
ajfa-2020	121	84	-	-	PUNCT
ajfa-2020	121	85	perform	perform	NOUN
ajfa-2020	121	86	ableness	ableness	NOUN
ajfa-2020	121	87	ga	ga	PROPN
ajfa-2020	121	88	ent	ent	PROPN
ajfa-2020	121	89	standard	standard	PROPN
ajfa-2020	121	90	ous	ous	ADJ
ajfa-2020	121	91	empiric	empiric	ADJ
ajfa-2020	121	92	countries	country	NOUN
ajfa-2020	121	93	.	.	PUNCT
ajfa-2020	122	1	b	b	NOUN
ajfa-2020	122	2	responses	response	NOUN
ajfa-2020	122	3	(	(	PUNCT
ajfa-2020	122	4	areholders	areholder	NOUN
ajfa-2020	122	5	able	able	ADJ
ajfa-2020	122	6	or	or	CCONJ
ajfa-2020	122	7	even	even	ADV
ajfa-2020	122	8	et	et	PROPN
ajfa-2020	122	9	al	al	PROPN
ajfa-2020	122	10	.	.	PUNCT
ajfa-2020	123	1	(	(	PUNCT
ajfa-2020	123	2	1977	1977	NUM
ajfa-2020	123	3	onnaires	onnaire	VERB
ajfa-2020	123	4	we	we	PRON
ajfa-2020	123	5	s	s	VERB
ajfa-2020	123	6	(	(	PUNCT
ajfa-2020	123	7	83	83	NUM
ajfa-2020	123	8	)	)	PUNCT
ajfa-2020	123	9	;	;	PUNCT
ajfa-2020	123	10	fina	fina	PROPN
ajfa-2020	123	11	ce	ce	PROPN
ajfa-2020	123	12	of	of	ADP
ajfa-2020	123	13	audit	audit	NOUN
ajfa-2020	123	14	sibility	sibility	NOUN
ajfa-2020	123	15	to	to	ADP
ajfa-2020	123	16	d	d	PROPN
ajfa-2020	123	17	s	s	ADP
ajfa-2020	123	18	of	of	ADP
ajfa-2020	123	19	large	large	ADJ
ajfa-2020	123	20	f	f	PROPN
ajfa-2020	123	21	ation	ation	PROPN
ajfa-2020	123	22	.	.	PUNCT
ajfa-2020	124	1	evidence	evidence	NOUN
ajfa-2020	125	1	i	i	PRON
ajfa-2020	125	2	ousand	ousand	ADV
ajfa-2020	125	3	resp	resp	PROPN
ajfa-2020	125	4	f	f	PROPN
ajfa-2020	126	1	those	those	DET
ajfa-2020	126	2	quest	quest	NOUN
ajfa-2020	126	3	teen	teen	NOUN
ajfa-2020	126	4	survey	survey	NOUN
ajfa-2020	126	5	sed	se	VERB
ajfa-2020	126	6	1,737	1,737	NUM
ajfa-2020	126	7	u	u	NOUN
ajfa-2020	126	8	hose	hose	NOUN
ajfa-2020	126	9	who	who	PRON
ajfa-2020	126	10	sa	sa	VERB
ajfa-2020	126	11	ially	ially	ADV
ajfa-2020	126	12	aware	aware	ADJ
ajfa-2020	126	13	’	'	PUNCT
ajfa-2020	126	14	inancial	inancial	ADJ
ajfa-2020	126	15	sta	sta	NOUN
ajfa-2020	126	16	urrently	urrently	ADV
ajfa-2020	126	17	,	,	PUNCT
ajfa-2020	126	18	ref	ref	NOUN
ajfa-2020	126	19	eport	eport	NOUN
ajfa-2020	126	20	fraud	fraud	NOUN
ajfa-2020	126	21	,	,	PUNCT
ajfa-2020	126	22	out	out	ADP
ajfa-2020	126	23	that	that	SCONJ
ajfa-2020	126	24	the	the	DET
ajfa-2020	126	25	ponsibility	ponsibility	NOUN
ajfa-2020	126	26	a	a	DET
ajfa-2020	126	27	de	de	X
ajfa-2020	126	28	of	of	ADP
ajfa-2020	126	29	profe	profe	PROPN
ajfa-2020	126	30	misstateme	misstateme	PROPN
ajfa-2020	126	31	mpirical	mpirical	PROPN
ajfa-2020	126	32	st	st	PROPN
ajfa-2020	126	33	the	the	DET
ajfa-2020	126	34	auditor	auditor	NOUN
ajfa-2020	126	35	’	'	PUNCT
ajfa-2020	126	36	ccounting	ccounte	VERB
ajfa-2020	126	37	p	p	VERB
ajfa-2020	126	38	ublic	ublic	ADJ
ajfa-2020	126	39	expec	expec	NOUN
ajfa-2020	126	40	expectation	expectation	NOUN
ajfa-2020	126	41	y	y	PROPN
ajfa-2020	126	42	the	the	DET
ajfa-2020	126	43	indep	indep	NOUN
ajfa-2020	126	44	evailing	evaile	VERB
ajfa-2020	126	45	us	we	PRON
ajfa-2020	126	46	of	of	ADP
ajfa-2020	126	47	the	the	DET
ajfa-2020	126	48	coh	coh	NOUN
ajfa-2020	126	49	he	he	PRON
ajfa-2020	126	50	definitio	definitio	NOUN
ajfa-2020	126	51	mance	mance	NOUN
ajfa-2020	126	52	as	as	ADP
ajfa-2020	126	53	p	p	NOUN
ajfa-2020	126	54	and	and	CCONJ
ajfa-2020	126	55	expe	expe	ADJ
ajfa-2020	126	56	mance	mance	NOUN
ajfa-2020	126	57	gap	gap	NOUN
ajfa-2020	126	58	ap	ap	PROPN
ajfa-2020	126	59	’	'	PUNCT
ajfa-2020	126	60	and	and	CCONJ
ajfa-2020	126	61	the	the	DET
ajfa-2020	126	62	ds	ds	ADJ
ajfa-2020	126	63	gap	gap	NOUN
ajfa-2020	126	64	’	'	PUNCT
ajfa-2020	126	65	and	and	CCONJ
ajfa-2020	126	66	t	t	PROPN
ajfa-2020	126	67	cal	cal	PROPN
ajfa-2020	126	68	studies	study	NOUN
ajfa-2020	126	69	o	o	PROPN
ajfa-2020	126	70	beck	beck	PROPN
ajfa-2020	126	71	(	(	PUNCT
ajfa-2020	126	72	1973	1973	NUM
ajfa-2020	126	73	)	)	PUNCT
ajfa-2020	126	74	46	46	NUM
ajfa-2020	126	75	%	%	NOUN
ajfa-2020	126	76	respon	respon	NOUN
ajfa-2020	126	77	expect	expect	VERB
ajfa-2020	126	78	from	from	ADP
ajfa-2020	126	79	n	n	CCONJ
ajfa-2020	126	80	possible	possible	ADJ
ajfa-2020	126	81	.	.	PUNCT
ajfa-2020	127	1	7	7	X
ajfa-2020	127	2	)	)	PUNCT
ajfa-2020	127	3	conducted	conduct	VERB
ajfa-2020	127	4	ere	ere	PROPN
ajfa-2020	127	5	sent	send	VERB
ajfa-2020	127	6	to	to	ADP
ajfa-2020	127	7	l	l	NOUN
ajfa-2020	127	8	ancial	ancial	ADJ
ajfa-2020	127	9	mana	mana	NOUN
ajfa-2020	127	10	expectation	expectation	NOUN
ajfa-2020	127	11	detect	detect	VERB
ajfa-2020	127	12	the	the	DET
ajfa-2020	127	13	de	de	ADJ
ajfa-2020	127	14	firms	firm	NOUN
ajfa-2020	127	15	were	be	AUX
ajfa-2020	127	16	n	n	PRON
ajfa-2020	127	17	the	the	DET
ajfa-2020	127	18	1980s	1980	NOUN
ajfa-2020	127	19	pondents	pondent	NOUN
ajfa-2020	127	20	we	we	PRON
ajfa-2020	127	21	tioned	tione	VERB
ajfa-2020	127	22	belie	belie	NOUN
ajfa-2020	127	23	y	y	PROPN
ajfa-2020	127	24	(	(	PUNCT
ajfa-2020	127	25	1990	1990	NUM
ajfa-2020	127	26	)	)	PUNCT
ajfa-2020	127	27	,	,	PUNCT
ajfa-2020	127	28	c	c	PROPN
ajfa-2020	127	29	usable	usable	ADJ
ajfa-2020	127	30	respo	respo	NOUN
ajfa-2020	127	31	aid	aid	NOUN
ajfa-2020	127	32	they	they	PRON
ajfa-2020	127	33	we	we	PRON
ajfa-2020	127	34	’	'	PUNCT
ajfa-2020	127	35	,	,	PUNCT
ajfa-2020	127	36	were	be	AUX
ajfa-2020	127	37	thos	thos	PROPN
ajfa-2020	127	38	atements	atement	NOUN
ajfa-2020	127	39	,	,	PUNCT
ajfa-2020	127	40	an	an	DET
ajfa-2020	127	41	ferring	ferring	NOUN
ajfa-2020	127	42	to	to	ADP
ajfa-2020	127	43	u	u	PRON
ajfa-2020	127	44	,	,	PUNCT
ajfa-2020	127	45	and	and	CCONJ
ajfa-2020	127	46	consi	consi	PROPN
ajfa-2020	127	47	detection	detection	NOUN
ajfa-2020	127	48	as	as	ADP
ajfa-2020	127	49	adherenc	adherenc	PROPN
ajfa-2020	127	50	essional	essional	ADJ
ajfa-2020	127	51	ske	ske	PROPN
ajfa-2020	127	52	nts	nt	NOUN
ajfa-2020	127	53	in	in	ADP
ajfa-2020	127	54	the	the	DET
ajfa-2020	127	55	fi	fi	NOUN
ajfa-2020	127	56	udies	udie	NOUN
ajfa-2020	127	57	s	s	PART
ajfa-2020	127	58	responsibi	responsibi	NOUN
ajfa-2020	127	59	profession	profession	NOUN
ajfa-2020	127	60	i	i	PRON
ajfa-2020	127	61	ctations	ctation	NOUN
ajfa-2020	127	62	and	and	CCONJ
ajfa-2020	127	63	gap	gap	NOUN
ajfa-2020	127	64	’	'	PUNCT
ajfa-2020	127	65	as	as	ADP
ajfa-2020	127	66	di	di	NOUN
ajfa-2020	127	67	endent	endent	NOUN
ajfa-2020	127	68	acco	acco	PROPN
ajfa-2020	127	69	sage	sage	NOUN
ajfa-2020	127	70	in	in	ADP
ajfa-2020	127	71	th	th	NUM
ajfa-2020	127	72	hen	hen	NOUN
ajfa-2020	127	73	report	report	NOUN
ajfa-2020	127	74	ons	ons	PROPN
ajfa-2020	127	75	as	as	SCONJ
ajfa-2020	127	76	the	the	DET
ajfa-2020	127	77	g	g	PROPN
ajfa-2020	127	78	perceived	perceive	VERB
ajfa-2020	127	79	ected	ecte	VERB
ajfa-2020	127	80	per	per	ADP
ajfa-2020	127	81	p	p	NOUN
ajfa-2020	127	82	’	'	PUNCT
ajfa-2020	127	83	,	,	PUNCT
ajfa-2020	127	84	and	and	CCONJ
ajfa-2020	127	85	p	p	X
ajfa-2020	127	86	‘	'	PUNCT
ajfa-2020	127	87	performan	performan	NOUN
ajfa-2020	127	88	the	the	DET
ajfa-2020	127	89	‘	'	PUNCT
ajfa-2020	127	90	deficien	deficien	NOUN
ajfa-2020	127	91	of	of	ADP
ajfa-2020	127	92	the	the	DET
ajfa-2020	127	93	audit	audit	NOUN
ajfa-2020	127	94	)	)	PUNCT
ajfa-2020	127	95	surveyed	survey	VERB
ajfa-2020	127	96	nse	nse	NOUN
ajfa-2020	127	97	rate	rate	NOUN
ajfa-2020	127	98	)	)	PUNCT
ajfa-2020	127	99	.	.	PUNCT
ajfa-2020	128	1	b	b	X
ajfa-2020	128	2	m	m	VERB
ajfa-2020	128	3	the	the	DET
ajfa-2020	128	4	aud	aud	NOUN
ajfa-2020	129	1	d	d	X
ajfa-2020	129	2	a	a	DET
ajfa-2020	129	3	survey	survey	NOUN
ajfa-2020	129	4	arge	arge	VERB
ajfa-2020	129	5	firm	firm	ADJ
ajfa-2020	129	6	a	a	DET
ajfa-2020	129	7	agers	ager	NOUN
ajfa-2020	129	8	(	(	PUNCT
ajfa-2020	129	9	79	79	NUM
ajfa-2020	129	10	)	)	PUNCT
ajfa-2020	129	11	;	;	PUNCT
ajfa-2020	129	12	n	n	DET
ajfa-2020	129	13	gap	gap	NOUN
ajfa-2020	129	14	where	where	SCONJ
ajfa-2020	129	15	eliberate	eliberate	PROPN
ajfa-2020	129	16	m	m	VERB
ajfa-2020	129	17	the	the	DET
ajfa-2020	129	18	group	group	NOUN
ajfa-2020	129	19	p	p	PROPN
ajfa-2020	129	20	s	s	PROPN
ajfa-2020	129	21	was	be	AUX
ajfa-2020	129	22	provi	provi	PROPN
ajfa-2020	129	23	ere	ere	PROPN
ajfa-2020	129	24	interview	interview	PROPN
ajfa-2020	129	25	eved	eve	VERB
ajfa-2020	129	26	that	that	PRON
ajfa-2020	129	27	au	au	ADV
ajfa-2020	129	28	conducted	conduct	VERB
ajfa-2020	129	29	ondents	ondent	NOUN
ajfa-2020	129	30	who	who	PRON
ajfa-2020	129	31	ere	ere	PROPN
ajfa-2020	130	1	chairma	chairma	PROPN
ajfa-2020	131	1	e	e	PROPN
ajfa-2020	131	2	in	in	ADP
ajfa-2020	131	3	a	a	DET
ajfa-2020	131	4	positi	positi	NOUN
ajfa-2020	131	5	nd	nd	PRON
ajfa-2020	131	6	who	who	PRON
ajfa-2020	131	7	ow	ow	INTJ
ajfa-2020	131	8	36	36	NUM
ajfa-2020	131	9	s	s	NOUN
ajfa-2020	131	10	sas	sas	PROPN
ajfa-2020	131	11	99	99	NUM
ajfa-2020	131	12	a	a	DET
ajfa-2020	131	13	ideration	ideration	NOUN
ajfa-2020	131	14	of	of	ADP
ajfa-2020	131	15	responsibil	responsibil	PROPN
ajfa-2020	131	16	ce	ce	PROPN
ajfa-2020	131	17	to	to	PART
ajfa-2020	131	18	gaas	gaas	VERB
ajfa-2020	131	19	epticism	epticism	NOUN
ajfa-2020	131	20	in	in	ADP
ajfa-2020	131	21	inancial	inancial	ADJ
ajfa-2020	131	22	stat	stat	NOUN
ajfa-2020	131	23	ility	ility	NOUN
ajfa-2020	131	24	to	to	PART
ajfa-2020	131	25	dete	dete	VERB
ajfa-2020	131	26	itself	itself	PRON
ajfa-2020	132	1	conce	conce	NOUN
ajfa-2020	132	2	d	d	X
ajfa-2020	132	3	auditor	auditor	NOUN
ajfa-2020	132	4	per	per	ADP
ajfa-2020	132	5	ifference	ifference	NOUN
ajfa-2020	132	6	of	of	ADP
ajfa-2020	132	7	ountant	ountant	NOUN
ajfa-2020	132	8	and	and	CCONJ
ajfa-2020	132	9	he	he	PRON
ajfa-2020	132	10	auditing	audit	VERB
ajfa-2020	132	11	on	on	ADP
ajfa-2020	132	12	auditors	auditor	NOUN
ajfa-2020	132	13	gap	gap	NOUN
ajfa-2020	132	14	betwee	betwee	NOUN
ajfa-2020	132	15	by	by	ADP
ajfa-2020	132	16	society	society	NOUN
ajfa-2020	132	17	rformance	rformance	NOUN
ajfa-2020	132	18	,	,	PUNCT
ajfa-2020	132	19	proposed	propose	VERB
ajfa-2020	132	20	t	t	PROPN
ajfa-2020	132	21	nce	nce	NOUN
ajfa-2020	132	22	gap	gap	NOUN
ajfa-2020	132	23	’	'	PUNCT
ajfa-2020	132	24	.	.	PUNCT
ajfa-2020	133	1	th	th	X
ajfa-2020	133	2	nt	not	PART
ajfa-2020	133	3	performa	performa	PROPN
ajfa-2020	133	4	expectation	expectation	NOUN
ajfa-2020	133	5	australian	australian	PROPN
ajfa-2020	133	6	beck	beck	PROPN
ajfa-2020	133	7	’s	’s	PART
ajfa-2020	133	8	findin	findin	NOUN
ajfa-2020	133	9	ditors	ditor	NOUN
ajfa-2020	133	10	far	far	ADV
ajfa-2020	133	11	ex	ex	X
ajfa-2020	133	12	in	in	ADP
ajfa-2020	133	13	1975	1975	NUM
ajfa-2020	133	14	to	to	PART
ajfa-2020	133	15	audit	audit	VERB
ajfa-2020	133	16	partner	partner	NOUN
ajfa-2020	133	17	and	and	CCONJ
ajfa-2020	133	18	financ	financ	PROPN
ajfa-2020	133	19	eby	eby	PROPN
ajfa-2020	133	20	non	non	PROPN
ajfa-2020	133	21	-	-	ADJ
ajfa-2020	133	22	au	au	ADJ
ajfa-2020	133	23	material	material	NOUN
ajfa-2020	133	24	falsi	falsi	NOUN
ajfa-2020	133	25	proclaiming	proclaim	VERB
ajfa-2020	133	26	ided	ide	VERB
ajfa-2020	133	27	by	by	ADP
ajfa-2020	133	28	the	the	DET
ajfa-2020	133	29	we	we	PROPN
ajfa-2020	133	30	d	d	PROPN
ajfa-2020	133	31	by	by	ADP
ajfa-2020	133	32	telep	telep	PROPN
ajfa-2020	133	33	uditors	uditors	PROPN
ajfa-2020	133	34	shou	shou	PROPN
ajfa-2020	133	35	by	by	ADP
ajfa-2020	133	36	means	mean	NOUN
ajfa-2020	133	37	o	o	PROPN
ajfa-2020	133	38	were	be	AUX
ajfa-2020	133	39	divi	divi	PROPN
ajfa-2020	133	40	an	an	DET
ajfa-2020	133	41	,	,	PUNCT
ajfa-2020	133	42	director	director	NOUN
ajfa-2020	133	43	ion	ion	NOUN
ajfa-2020	133	44	to	to	ADP
ajfa-2020	133	45	influe	influe	ADJ
ajfa-2020	133	46	wned	wne	VERB
ajfa-2020	133	47	shares	share	NOUN
ajfa-2020	133	48	asian	asian	ADJ
ajfa-2020	133	49	and	and	CCONJ
ajfa-2020	133	50	uk	uk	PROPN
ajfa-2020	133	51	sas	sa	VERB
ajfa-2020	133	52	f	f	PROPN
ajfa-2020	133	53	fraud	fraud	PROPN
ajfa-2020	133	54	risk	risk	NOUN
ajfa-2020	133	55	ity	ity	PROPN
ajfa-2020	133	56	rests	rest	VERB
ajfa-2020	133	57	w	w	ADP
ajfa-2020	133	58	s	s	PROPN
ajfa-2020	133	59	,	,	PUNCT
ajfa-2020	133	60	namely	namely	ADV
ajfa-2020	133	61	t	t	NOUN
ajfa-2020	133	62	order	order	NOUN
ajfa-2020	133	63	to	to	ADP
ajfa-2020	133	64	ha	ha	INTJ
ajfa-2020	133	65	tements	tements	PROPN
ajfa-2020	134	1	aris	aris	PROPN
ajfa-2020	134	2	ect	ect	PROPN
ajfa-2020	134	3	fraud	fraud	NOUN
ajfa-2020	134	4	rev	rev	VERB
ajfa-2020	134	5	rning	rne	VERB
ajfa-2020	134	6	the	the	DET
ajfa-2020	134	7	p	p	NOUN
ajfa-2020	134	8	rformance	rformance	NOUN
ajfa-2020	134	9	.	.	PUNCT
ajfa-2020	135	1	f	f	PUNCT
ajfa-2020	136	1	the	the	DET
ajfa-2020	136	2	levels	level	NOUN
ajfa-2020	136	3	d	d	VERB
ajfa-2020	136	4	by	by	ADP
ajfa-2020	136	5	the	the	DET
ajfa-2020	136	6	use	use	NOUN
ajfa-2020	136	7	g	g	PROPN
ajfa-2020	136	8	literature	literature	NOUN
ajfa-2020	136	9	s	s	PART
ajfa-2020	136	10	’	'	PUNCT
ajfa-2020	136	11	responsib	responsib	PROPN
ajfa-2020	136	12	en	en	PROPN
ajfa-2020	136	13	society	society	NOUN
ajfa-2020	136	14	’s	’s	PART
ajfa-2020	136	15	y.	y.	NOUN
ajfa-2020	136	16	by	by	ADP
ajfa-2020	136	17	em	em	PRON
ajfa-2020	136	18	she	she	PRON
ajfa-2020	136	19	a	a	DET
ajfa-2020	136	20	two	two	NUM
ajfa-2020	136	21	major	major	ADJ
ajfa-2020	136	22	he	he	PRON
ajfa-2020	136	23	latter	latter	ADV
ajfa-2020	136	24	is	be	AUX
ajfa-2020	136	25	ance	ance	NOUN
ajfa-2020	136	26	gap	gap	NOUN
ajfa-2020	136	27	’	'	PUNCT
ajfa-2020	136	28	.	.	PUNCT
ajfa-2020	137	1	n	n	PRON
ajfa-2020	137	2	gap	gap	NOUN
ajfa-2020	137	3	have	have	VERB
ajfa-2020	137	4	shareholde	shareholde	ADJ
ajfa-2020	137	5	ngs	ng	NOUN
ajfa-2020	137	6	were	be	AUX
ajfa-2020	137	7	th	th	X
ajfa-2020	137	8	xceed	xceed	X
ajfa-2020	138	1	what	what	PRON
ajfa-2020	138	2	learn	learn	VERB
ajfa-2020	138	3	the	the	DET
ajfa-2020	138	4	ex	ex	ADJ
ajfa-2020	138	5	rs	rs	X
ajfa-2020	138	6	(	(	PUNCT
ajfa-2020	138	7	105	105	NUM
ajfa-2020	138	8	)	)	PUNCT
ajfa-2020	138	9	;	;	PUNCT
ajfa-2020	138	10	sm	sm	PROPN
ajfa-2020	138	11	cial	cial	ADJ
ajfa-2020	138	12	analyst	analyst	NOUN
ajfa-2020	138	13	uditors	uditor	VERB
ajfa-2020	138	14	thoug	thoug	PROPN
ajfa-2020	138	15	ification	ification	NOUN
ajfa-2020	138	16	of	of	ADP
ajfa-2020	138	17	g	g	NOUN
ajfa-2020	138	18	least	least	ADJ
ajfa-2020	138	19	resp	resp	NOUN
ajfa-2020	138	20	e	e	NOUN
ajfa-2020	138	21	macdonal	macdonal	ADJ
ajfa-2020	138	22	phone	phone	NOUN
ajfa-2020	138	23	and	and	CCONJ
ajfa-2020	138	24	,	,	PUNCT
ajfa-2020	138	25	ld	ld	PROPN
ajfa-2020	138	26	actively	actively	ADV
ajfa-2020	138	27	of	of	ADP
ajfa-2020	138	28	face	face	NOUN
ajfa-2020	138	29	-	-	PUNCT
ajfa-2020	138	30	to	to	PART
ajfa-2020	138	31	ded	de	VERB
ajfa-2020	138	32	into	into	ADP
ajfa-2020	138	33	thr	thr	PROPN
ajfa-2020	138	34	or	or	CCONJ
ajfa-2020	138	35	senior	senior	ADJ
ajfa-2020	138	36	p	p	PROPN
ajfa-2020	138	37	ence	ence	NOUN
ajfa-2020	138	38	audit	audit	NOUN
ajfa-2020	138	39	a	a	DET
ajfa-2020	138	40	s	s	NOUN
ajfa-2020	138	41	and	and	CCONJ
ajfa-2020	138	42	active	active	ADJ
ajfa-2020	138	43	n	n	PRON
ajfa-2020	138	44	journal	journal	NOUN
ajfa-2020	138	45	of	of	ADP
ajfa-2020	138	46	f	f	PROPN
ajfa-2020	138	47	s	s	PROPN
ajfa-2020	138	48	110	110	NUM
ajfa-2020	138	49	,	,	PUNCT
ajfa-2020	138	50	recog	recog	VERB
ajfa-2020	138	51	factors	factor	NOUN
ajfa-2020	138	52	dur	dur	VERB
ajfa-2020	138	53	with	with	ADP
ajfa-2020	138	54	manage	manage	NOUN
ajfa-2020	138	55	that	that	SCONJ
ajfa-2020	138	56	the	the	DET
ajfa-2020	138	57	aud	aud	PROPN
ajfa-2020	138	58	ave	ave	VERB
ajfa-2020	138	59	a	a	DET
ajfa-2020	138	60	reaso	reaso	NOUN
ajfa-2020	138	61	sing	sing	VERB
ajfa-2020	138	62	from	from	ADP
ajfa-2020	138	63	er	er	INTJ
ajfa-2020	138	64	veals	veal	NOUN
ajfa-2020	138	65	that	that	PRON
ajfa-2020	138	66	th	th	VERB
ajfa-2020	138	67	proper	proper	ADJ
ajfa-2020	138	68	cond	cond	NOUN
ajfa-2020	138	69	liggio	liggio	NOUN
ajfa-2020	138	70	(	(	PUNCT
ajfa-2020	138	71	19	19	NUM
ajfa-2020	138	72	s	s	NOUN
ajfa-2020	138	73	of	of	ADP
ajfa-2020	138	74	expect	expect	NOUN
ajfa-2020	138	75	er	er	INTJ
ajfa-2020	138	76	of	of	ADP
ajfa-2020	138	77	financ	financ	PROPN
ajfa-2020	138	78	after	after	ADP
ajfa-2020	138	79	the	the	DET
ajfa-2020	138	80	bilities	bilitie	NOUN
ajfa-2020	138	81	(	(	PUNCT
ajfa-2020	138	82	aic	aic	PROPN
ajfa-2020	138	83	s	s	PROPN
ajfa-2020	138	84	expectatio	expectatio	NOUN
ajfa-2020	138	85	mbracing	mbrace	VERB
ajfa-2020	138	86	th	th	X
ajfa-2020	138	87	dopted	dopte	VERB
ajfa-2020	138	88	th	th	NOUN
ajfa-2020	138	89	r	r	NOUN
ajfa-2020	138	90	compone	compone	NOUN
ajfa-2020	138	91	constructed	construct	VERB
ajfa-2020	138	92	been	be	AUX
ajfa-2020	138	93	condu	condu	NOUN
ajfa-2020	138	94	ers	er	NOUN
ajfa-2020	138	95	in	in	ADP
ajfa-2020	138	96	1972	1972	NUM
ajfa-2020	138	97	hat	hat	NOUN
ajfa-2020	138	98	the	the	DET
ajfa-2020	138	99	profe	profe	PROPN
ajfa-2020	138	100	t	t	PROPN
ajfa-2020	138	101	the	the	DET
ajfa-2020	138	102	audit	audit	NOUN
ajfa-2020	138	103	xtent	xtent	NOUN
ajfa-2020	138	104	of	of	ADP
ajfa-2020	138	105	any	any	DET
ajfa-2020	138	106	mall	mall	NOUN
ajfa-2020	138	107	firm	firm	NOUN
ajfa-2020	138	108	c	c	PROPN
ajfa-2020	138	109	ts	ts	X
ajfa-2020	138	110	(	(	PUNCT
ajfa-2020	138	111	52	52	NUM
ajfa-2020	138	112	)	)	PUNCT
ajfa-2020	138	113	.	.	PUNCT
ajfa-2020	139	1	th	th	X
ajfa-2020	139	2	ght	ght	PROPN
ajfa-2020	139	3	auditors	auditor	NOUN
ajfa-2020	139	4	f	f	PROPN
ajfa-2020	139	5	the	the	DET
ajfa-2020	139	6	financi	financi	PROPN
ajfa-2020	139	7	ponsibility	ponsibility	PROPN
ajfa-2020	139	8	t	t	PROPN
ajfa-2020	139	9	ld	ld	PROPN
ajfa-2020	139	10	commiss	commiss	PROPN
ajfa-2020	139	11	as	as	ADV
ajfa-2020	139	12	far	far	ADV
ajfa-2020	139	13	as	as	SCONJ
ajfa-2020	139	14	fra	fra	NOUN
ajfa-2020	139	15	seek	seek	VERB
ajfa-2020	139	16	fraud	fraud	NOUN
ajfa-2020	139	17	.	.	PUNCT
ajfa-2020	140	1	-face	-face	PROPN
ajfa-2020	140	2	interv	interv	PROPN
ajfa-2020	140	3	ree	ree	PROPN
ajfa-2020	140	4	categori	categori	PROPN
ajfa-2020	140	5	partner	partner	NOUN
ajfa-2020	140	6	in	in	ADP
ajfa-2020	140	7	a	a	DET
ajfa-2020	140	8	appointment	appointment	NOUN
ajfa-2020	140	9	ely	ely	ADV
ajfa-2020	140	10	manage	manage	VERB
ajfa-2020	140	11	finance	finance	NOUN
ajfa-2020	140	12	&	&	CCONJ
ajfa-2020	140	13	ac	ac	PROPN
ajfa-2020	140	14	issn	issn	PROPN
ajfa-2020	140	15	19	19	NUM
ajfa-2020	140	16	2013	2013	NUM
ajfa-2020	140	17	,	,	PUNCT
ajfa-2020	140	18	vol	vol	NOUN
ajfa-2020	140	19	.	.	PUNCT
ajfa-2020	140	20	www.macrothi	www.macrothi	X
ajfa-2020	141	1	gnizes	gnize	VERB
ajfa-2020	141	2	the	the	DET
ajfa-2020	141	3	a	a	DET
ajfa-2020	141	4	ring	ring	NOUN
ajfa-2020	141	5	the	the	DET
ajfa-2020	141	6	au	au	ADJ
ajfa-2020	141	7	ement	ement	NOUN
ajfa-2020	141	8	.	.	PUNCT
ajfa-2020	142	1	how	how	SCONJ
ajfa-2020	142	2	ditor	ditor	NOUN
ajfa-2020	142	3	is	be	AUX
ajfa-2020	142	4	req	req	ADJ
ajfa-2020	142	5	onable	onable	ADJ
ajfa-2020	142	6	assur	assur	PROPN
ajfa-2020	142	7	rror	rror	NOUN
ajfa-2020	142	8	or	or	CCONJ
ajfa-2020	142	9	fraud	fraud	NOUN
ajfa-2020	142	10	here	here	ADV
ajfa-2020	142	11	are	be	AUX
ajfa-2020	142	12	exp	exp	NOUN
ajfa-2020	142	13	duct	duct	NOUN
ajfa-2020	142	14	of	of	ADP
ajfa-2020	142	15	an	an	DET
ajfa-2020	142	16	a	a	DET
ajfa-2020	142	17	74	74	NUM
ajfa-2020	142	18	)	)	PUNCT
ajfa-2020	142	19	was	be	AUX
ajfa-2020	142	20	the	the	DET
ajfa-2020	142	21	ted	ted	PROPN
ajfa-2020	142	22	perform	perform	VERB
ajfa-2020	142	23	cial	cial	ADJ
ajfa-2020	142	24	stateme	stateme	NOUN
ajfa-2020	142	25	e	e	PROPN
ajfa-2020	142	26	conclusio	conclusio	NOUN
ajfa-2020	142	27	cpa	cpa	PROPN
ajfa-2020	142	28	,	,	PUNCT
ajfa-2020	142	29	1978	1978	NUM
ajfa-2020	142	30	)	)	PUNCT
ajfa-2020	142	31	ons	on	NOUN
ajfa-2020	142	32	of	of	ADP
ajfa-2020	142	33	audit	audit	NOUN
ajfa-2020	142	34	he	he	PRON
ajfa-2020	142	35	notion	notion	VERB
ajfa-2020	142	36	the	the	DET
ajfa-2020	142	37	title	title	NOUN
ajfa-2020	142	38	ents	ent	NOUN
ajfa-2020	142	39	,	,	PUNCT
ajfa-2020	142	40	name	name	NOUN
ajfa-2020	142	41	d	d	PROPN
ajfa-2020	142	42	as	as	SCONJ
ajfa-2020	142	43	the	the	DET
ajfa-2020	142	44	sum	sum	NOUN
ajfa-2020	142	45	ucted	ucte	VERB
ajfa-2020	142	46	since	since	SCONJ
ajfa-2020	142	47	2	2	NUM
ajfa-2020	142	48	and	and	CCONJ
ajfa-2020	142	49	obtain	obtain	VERB
ajfa-2020	142	50	fessional	fessional	ADJ
ajfa-2020	142	51	ass	ass	NOUN
ajfa-2020	142	52	tor	tor	NOUN
ajfa-2020	142	53	would	would	AUX
ajfa-2020	142	54	c	c	VERB
ajfa-2020	142	55	y	y	PROPN
ajfa-2020	142	56	expectatio	expectatio	PROPN
ajfa-2020	142	57	cpa	cpa	PROPN
ajfa-2020	142	58	(	(	PUNCT
ajfa-2020	142	59	35	35	NUM
ajfa-2020	142	60	)	)	PUNCT
ajfa-2020	142	61	;	;	PUNCT
ajfa-2020	142	62	ba	ba	PROPN
ajfa-2020	142	63	he	he	PRON
ajfa-2020	142	64	study	study	VERB
ajfa-2020	142	65	fo	fo	ADP
ajfa-2020	142	66	s	s	VERB
ajfa-2020	142	67	should	should	AUX
ajfa-2020	142	68	tak	tak	VERB
ajfa-2020	142	69	ial	ial	ADJ
ajfa-2020	142	70	statemen	stateman	NOUN
ajfa-2020	142	71	to	to	PART
ajfa-2020	142	72	detect	detect	VERB
ajfa-2020	142	73	de	de	X
ajfa-2020	142	74	sion	sion	PROPN
ajfa-2020	142	75	(	(	PUNCT
ajfa-2020	142	76	cica	cica	PROPN
ajfa-2020	142	77	aud	aud	PROPN
ajfa-2020	142	78	was	be	AUX
ajfa-2020	142	79	con	con	NOUN
ajfa-2020	142	80	views	view	NOUN
ajfa-2020	142	81	in	in	ADP
ajfa-2020	142	82	t	t	PROPN
ajfa-2020	142	83	ies	ies	PROPN
ajfa-2020	142	84	:	:	PUNCT
ajfa-2020	142	85	(	(	PUNCT
ajfa-2020	142	86	1	1	X
ajfa-2020	142	87	)	)	PUNCT
ajfa-2020	142	88	‘	'	PUNCT
ajfa-2020	142	89	inf	inf	NOUN
ajfa-2020	142	90	a	a	DET
ajfa-2020	142	91	company	company	NOUN
ajfa-2020	142	92	;	;	PUNCT
ajfa-2020	142	93	ts	ts	X
ajfa-2020	142	94	and	and	CCONJ
ajfa-2020	142	95	famil	famil	PROPN
ajfa-2020	142	96	ed	ed	NOUN
ajfa-2020	143	1	their	their	PRON
ajfa-2020	143	2	ow	ow	INTJ
ajfa-2020	143	3	ccounting	ccounte	VERB
ajfa-2020	143	4	946	946	NUM
ajfa-2020	143	5	-	-	PUNCT
ajfa-2020	143	6	052x	052x	NOUN
ajfa-2020	143	7	5	5	NUM
ajfa-2020	143	8	,	,	PUNCT
ajfa-2020	143	9	no	no	INTJ
ajfa-2020	143	10	.	.	NOUN
ajfa-2020	143	11	1	1	NUM
ajfa-2020	143	12	ink.org/ajfa	ink.org/ajfa	NOUN
ajfa-2020	143	13	auditor	auditor	NOUN
ajfa-2020	143	14	’s	’s	PART
ajfa-2020	143	15	dit	dit	PROPN
ajfa-2020	143	16	(	(	PUNCT
ajfa-2020	143	17	ma	ma	PROPN
ajfa-2020	143	18	,	,	PUNCT
ajfa-2020	143	19	wever	wever	PROPN
ajfa-2020	143	20	,	,	PUNCT
ajfa-2020	143	21	it	it	PRON
ajfa-2020	143	22	quired	quire	VERB
ajfa-2020	143	23	to	to	ADP
ajfa-2020	143	24	rance	rance	NOUN
ajfa-2020	143	25	of	of	ADP
ajfa-2020	143	26	d.	d.	PROPN
ajfa-2020	143	27	pectation	pectation	NOUN
ajfa-2020	143	28	audit	audit	NOUN
ajfa-2020	143	29	,	,	PUNCT
ajfa-2020	143	30	as	as	SCONJ
ajfa-2020	143	31	e	e	X
ajfa-2020	143	32	first	first	ADV
ajfa-2020	143	33	to	to	PART
ajfa-2020	143	34	mance	mance	VERB
ajfa-2020	143	35	as	as	ADP
ajfa-2020	143	36	nts	nt	NOUN
ajfa-2020	143	37	.	.	PUNCT
ajfa-2020	144	1	the	the	DET
ajfa-2020	144	2	ons	ons	PROPN
ajfa-2020	144	3	and	and	CCONJ
ajfa-2020	144	4	)	)	PUNCT
ajfa-2020	144	5	.	.	PUNCT
ajfa-2020	145	1	porter	porter	NOUN
ajfa-2020	145	2	tors	tor	NOUN
ajfa-2020	145	3	and	and	CCONJ
ajfa-2020	145	4	of	of	ADP
ajfa-2020	145	5	the	the	DET
ajfa-2020	145	6	‘	'	PUNCT
ajfa-2020	145	7	audit	audit	NOUN
ajfa-2020	145	8	ely	ely	ADV
ajfa-2020	145	9	,	,	PUNCT
ajfa-2020	145	10	the	the	DET
ajfa-2020	145	11	m	m	NOUN
ajfa-2020	145	12	of	of	ADP
ajfa-2020	145	13	the	the	DET
ajfa-2020	145	14	1970	1970	NUM
ajfa-2020	145	15	in	in	ADP
ajfa-2020	145	16	ned	ned	ADJ
ajfa-2020	145	17	711	711	NUM
ajfa-2020	145	18	surances	surance	NOUN
ajfa-2020	145	19	consider	consider	VERB
ajfa-2020	145	20	ons	ons	NOUN
ajfa-2020	145	21	gap	gap	NOUN
ajfa-2020	145	22	.	.	PUNCT
ajfa-2020	146	1	ank	ank	PROPN
ajfa-2020	146	2	loan	loan	PROPN
ajfa-2020	146	3	ound	ound	VERB
ajfa-2020	146	4	the	the	DET
ajfa-2020	146	5	ke	ke	NOUN
ajfa-2020	146	6	more	more	ADJ
ajfa-2020	146	7	nts	nt	NOUN
ajfa-2020	146	8	.	.	PUNCT
ajfa-2020	147	1	the	the	DET
ajfa-2020	147	2	eliberate	eliberate	NOUN
ajfa-2020	147	3	a	a	PRON
ajfa-2020	147	4	,	,	PUNCT
ajfa-2020	147	5	1988	1988	NUM
ajfa-2020	147	6	)	)	PUNCT
ajfa-2020	147	7	.	.	PUNCT
ajfa-2020	148	1	ncerned	ncerne	VERB
ajfa-2020	148	2	,	,	PUNCT
ajfa-2020	148	3	the	the	DET
ajfa-2020	148	4	uk	uk	PROPN
ajfa-2020	148	5	,	,	PUNCT
ajfa-2020	148	6	fluential	fluential	ADJ
ajfa-2020	148	7	’	'	PUNCT
ajfa-2020	148	8	(	(	PUNCT
ajfa-2020	148	9	2)the	2)the	NUM
ajfa-2020	148	10	liar	liar	NOUN
ajfa-2020	148	11	with	with	ADP
ajfa-2020	148	12	wn	wn	PROPN
ajfa-2020	148	13	share	share	PROPN
ajfa-2020	148	14	portfoli	portfoli	PROPN
ajfa-2020	148	15	audited	audit	VERB
ajfa-2020	148	16	detectio	detectio	PROPN
ajfa-2020	148	17	expecta	expecta	PROPN
ajfa-2020	148	18	humph	humph	PROPN
ajfa-2020	148	19	1991	1991	NUM
ajfa-2020	148	20	.	.	PUNCT
ajfa-2020	149	1	a	a	DET
ajfa-2020	149	2	categor	categor	NOUN
ajfa-2020	149	3	analysts	analyst	NOUN
ajfa-2020	149	4	even	even	ADV
ajfa-2020	149	5	au	au	ADP
ajfa-2020	149	6	they	they	PRON
ajfa-2020	149	7	did	do	VERB
ajfa-2020	149	8	porter	porter	NOUN
ajfa-2020	149	9	auditors	auditor	NOUN
ajfa-2020	149	10	of	of	ADP
ajfa-2020	149	11	those	those	DET
ajfa-2020	149	12	usable	usable	ADJ
ajfa-2020	149	13	general	general	ADJ
ajfa-2020	149	14	non	non	ADJ
ajfa-2020	149	15	-	-	ADJ
ajfa-2020	149	16	aud	aud	ADJ
ajfa-2020	149	17	perform	perform	VERB
ajfa-2020	149	18	11	11	NUM
ajfa-2020	149	19	%	%	NOUN
ajfa-2020	149	20	,	,	PUNCT
ajfa-2020	149	21	5	5	NUM
ajfa-2020	149	22	1989	1989	NUM
ajfa-2020	149	23	s	s	VERB
ajfa-2020	149	24	expecta	expecta	NOUN
ajfa-2020	149	25	the	the	DET
ajfa-2020	149	26	199	199	NUM
ajfa-2020	149	27	and	and	CCONJ
ajfa-2020	149	28	unr	unr	PROPN
ajfa-2020	149	29	porter	porter	NOUN
ajfa-2020	149	30	a	a	PRON
ajfa-2020	149	31	has	have	VERB
ajfa-2020	149	32	imp	imp	NOUN
ajfa-2020	149	33	auditors	auditor	NOUN
ajfa-2020	149	34	recomm	recomm	NOUN
ajfa-2020	149	35	strength	strength	NOUN
ajfa-2020	149	36	enhanci	enhanci	PROPN
ajfa-2020	149	37	to	to	PART
ajfa-2020	149	38	narr	narr	AUX
ajfa-2020	149	39	educate	educate	VERB
ajfa-2020	149	40	oth	oth	PROPN
ajfa-2020	149	41	existenc	existenc	PROPN
ajfa-2020	149	42	designe	designe	PROPN
ajfa-2020	149	43	respons	respon	NOUN
ajfa-2020	149	44	and	and	CCONJ
ajfa-2020	149	45	jag	jag	NOUN
ajfa-2020	149	46	low	low	PROPN
ajfa-2020	149	47	,	,	PUNCT
ajfa-2020	149	48	f	f	PROPN
ajfa-2020	149	49	ahmad	ahmad	PROPN
ajfa-2020	149	50	(	(	PUNCT
ajfa-2020	149	51	2005	2005	NUM
ajfa-2020	149	52	)	)	PUNCT
ajfa-2020	150	1	sohlima	sohlima	PROPN
ajfa-2020	150	2	the	the	DET
ajfa-2020	150	3	exis	exis	PROPN
ajfa-2020	150	4	of	of	ADP
ajfa-2020	150	5	audit	audit	NOUN
ajfa-2020	150	6	io	io	PROPN
ajfa-2020	150	7	or	or	CCONJ
ajfa-2020	150	8	financi	financi	PROPN
ajfa-2020	150	9	financial	financial	PROPN
ajfa-2020	150	10	s	s	PROPN
ajfa-2020	150	11	on	on	ADP
ajfa-2020	150	12	is	be	AUX
ajfa-2020	150	13	an	an	DET
ajfa-2020	150	14	i	i	NOUN
ajfa-2020	150	15	m	m	PROPN
ajfa-2020	150	16	ations	ation	NOUN
ajfa-2020	150	17	gap	gap	NOUN
ajfa-2020	150	18	re	re	VERB
ajfa-2020	150	19	hrey	hrey	PROPN
ajfa-2020	150	20	et	et	PROPN
ajfa-2020	150	21	al	al	PROPN
ajfa-2020	150	22	.	.	PUNCT
ajfa-2020	151	1	(	(	PUNCT
ajfa-2020	151	2	1	1	NUM
ajfa-2020	151	3	a	a	DET
ajfa-2020	151	4	38	38	NUM
ajfa-2020	151	5	%	%	NOUN
ajfa-2020	151	6	resp	resp	NOUN
ajfa-2020	151	7	ies	ie	NOUN
ajfa-2020	151	8	of	of	ADP
ajfa-2020	151	9	inte	inte	NOUN
ajfa-2020	151	10	s	s	PART
ajfa-2020	151	11	,	,	PUNCT
ajfa-2020	151	12	bankers	banker	NOUN
ajfa-2020	151	13	,	,	PUNCT
ajfa-2020	151	14	uditors	uditor	NOUN
ajfa-2020	151	15	saw	see	VERB
ajfa-2020	151	16	d	d	PART
ajfa-2020	151	17	not	not	PART
ajfa-2020	151	18	feel	feel	VERB
ajfa-2020	151	19	th	th	X
ajfa-2020	151	20	(	(	PUNCT
ajfa-2020	151	21	1993	1993	NUM
ajfa-2020	151	22	)	)	PUNCT
ajfa-2020	151	23	con	con	PROPN
ajfa-2020	151	24	s	s	PART
ajfa-2020	151	25	’	'	PUNCT
ajfa-2020	151	26	interest	interest	NOUN
ajfa-2020	151	27	g	g	PROPN
ajfa-2020	151	28	e	e	PROPN
ajfa-2020	151	29	responsib	responsib	PROPN
ajfa-2020	151	30	1,184	1,184	NUM
ajfa-2020	151	31	respo	respo	NOUN
ajfa-2020	151	32	public	public	ADJ
ajfa-2020	151	33	)	)	PUNCT
ajfa-2020	151	34	r	r	NOUN
ajfa-2020	151	35	ditors	ditor	NOUN
ajfa-2020	151	36	.	.	PUNCT
ajfa-2020	152	1	the	the	DET
ajfa-2020	152	2	mance	mance	NOUN
ajfa-2020	152	3	gap	gap	NOUN
ajfa-2020	152	4	,	,	PUNCT
ajfa-2020	152	5	d	d	PROPN
ajfa-2020	152	6	8	8	NUM
ajfa-2020	152	7	%	%	NOUN
ajfa-2020	152	8	,	,	PUNCT
ajfa-2020	152	9	and	and	CCONJ
ajfa-2020	152	10	31	31	NUM
ajfa-2020	152	11	study	study	NOUN
ajfa-2020	152	12	in	in	ADP
ajfa-2020	152	13	b	b	PROPN
ajfa-2020	152	14	ation	ation	NOUN
ajfa-2020	152	15	-	-	PUNCT
ajfa-2020	152	16	perform	perform	NOUN
ajfa-2020	152	17	99	99	NUM
ajfa-2020	152	18	study	study	NOUN
ajfa-2020	152	19	sh	sh	PROPN
ajfa-2020	152	20	reasonablen	reasonablen	ADJ
ajfa-2020	152	21	and	and	CCONJ
ajfa-2020	152	22	gowth	gowth	NOUN
ajfa-2020	152	23	proved	prove	VERB
ajfa-2020	152	24	so	so	ADV
ajfa-2020	152	25	th	th	ADV
ajfa-2020	152	26	s	s	AUX
ajfa-2020	152	27	have	have	AUX
ajfa-2020	152	28	incr	incr	NOUN
ajfa-2020	152	29	mended	mend	VERB
ajfa-2020	152	30	four	four	NUM
ajfa-2020	152	31	hened	hene	VERB
ajfa-2020	152	32	moni	moni	ADJ
ajfa-2020	152	33	ing	ing	PROPN
ajfa-2020	152	34	educatio	educatio	NOUN
ajfa-2020	152	35	owing	owe	VERB
ajfa-2020	152	36	the	the	DET
ajfa-2020	152	37	ed	ed	NOUN
ajfa-2020	152	38	about	about	ADP
ajfa-2020	152	39	the	the	DET
ajfa-2020	152	40	her	her	PRON
ajfa-2020	152	41	studies	study	NOUN
ajfa-2020	152	42	ce	ce	PROPN
ajfa-2020	152	43	of	of	ADP
ajfa-2020	152	44	the	the	DET
ajfa-2020	152	45	ex	ex	PROPN
ajfa-2020	152	46	ed	ed	NOUN
ajfa-2020	152	47	to	to	ADP
ajfa-2020	152	48	asce	asce	PROPN
ajfa-2020	152	49	sibilities	sibilitie	NOUN
ajfa-2020	152	50	and	and	CCONJ
ajfa-2020	152	51	ger	ger	NOUN
ajfa-2020	152	52	(	(	PUNCT
ajfa-2020	152	53	1993	1993	NUM
ajfa-2020	152	54	)	)	PUNCT
ajfa-2020	152	55	i	i	PRON
ajfa-2020	152	56	foo	foo	VERB
ajfa-2020	152	57	,	,	PUNCT
ajfa-2020	152	58	and	and	CCONJ
ajfa-2020	152	59	k	k	PROPN
ajfa-2020	152	60	(	(	PUNCT
ajfa-2020	152	61	2004	2004	NUM
ajfa-2020	152	62	)	)	PUNCT
ajfa-2020	152	63	in	in	ADP
ajfa-2020	152	64	in	in	ADP
ajfa-2020	152	65	banglad	banglad	NOUN
ajfa-2020	152	66	an	an	DET
ajfa-2020	152	67	(	(	PUNCT
ajfa-2020	152	68	2006	2006	NUM
ajfa-2020	152	69	)	)	PUNCT
ajfa-2020	152	70	in	in	ADP
ajfa-2020	152	71	stence	stence	NOUN
ajfa-2020	152	72	of	of	ADP
ajfa-2020	152	73	the	the	DET
ajfa-2020	152	74	ted	te	VERB
ajfa-2020	152	75	financia	financia	PROPN
ajfa-2020	152	76	ial	ial	PROPN
ajfa-2020	152	77	affairs	affair	NOUN
ajfa-2020	152	78	;	;	PUNCT
ajfa-2020	152	79	(	(	PUNCT
ajfa-2020	152	80	statements	statement	NOUN
ajfa-2020	152	81	.	.	PUNCT
ajfa-2020	153	1	mportant	mportant	ADJ
ajfa-2020	153	2	par	par	NOUN
ajfa-2020	153	3	egarding	egarde	VERB
ajfa-2020	153	4	fra	fra	X
ajfa-2020	153	5	1993a	1993a	NUM
ajfa-2020	153	6	)	)	PUNCT
ajfa-2020	153	7	cond	cond	NOUN
ajfa-2020	153	8	ponse	ponse	NOUN
ajfa-2020	153	9	rate	rate	NOUN
ajfa-2020	153	10	erviewees	erviewee	NOUN
ajfa-2020	153	11	and	and	CCONJ
ajfa-2020	153	12	financi	financi	PROPN
ajfa-2020	153	13	auditors	auditor	NOUN
ajfa-2020	153	14	as	as	SCONJ
ajfa-2020	153	15	hat	hat	NOUN
ajfa-2020	153	16	auditors	auditor	NOUN
ajfa-2020	153	17	nducted	nducte	VERB
ajfa-2020	153	18	a	a	DET
ajfa-2020	153	19	s	s	NOUN
ajfa-2020	153	20	groups	group	NOUN
ajfa-2020	153	21	abou	abou	PROPN
ajfa-2020	153	22	bilities	bilitie	NOUN
ajfa-2020	153	23	,	,	PUNCT
ajfa-2020	153	24	and	and	CCONJ
ajfa-2020	153	25	onses	onse	NOUN
ajfa-2020	153	26	from	from	ADP
ajfa-2020	153	27	revealed	reveal	VERB
ajfa-2020	153	28	th	th	NUM
ajfa-2020	153	29	e	e	NOUN
ajfa-2020	153	30	study	study	NOUN
ajfa-2020	153	31	cal	cal	X
ajfa-2020	153	32	deficient	deficient	ADJ
ajfa-2020	153	33	sta	sta	NOUN
ajfa-2020	153	34	1	1	NUM
ajfa-2020	153	35	%	%	NOUN
ajfa-2020	153	36	respectiv	respectiv	PROPN
ajfa-2020	153	37	oth	oth	PROPN
ajfa-2020	153	38	nz	nz	PROPN
ajfa-2020	153	39	an	an	DET
ajfa-2020	153	40	mance	mance	NOUN
ajfa-2020	153	41	gap	gap	NOUN
ajfa-2020	153	42	howed	howe	VERB
ajfa-2020	153	43	the	the	DET
ajfa-2020	153	44	s	s	PROPN
ajfa-2020	153	45	ness	ness	NOUN
ajfa-2020	153	46	expect	expect	VERB
ajfa-2020	153	47	orpe	orpe	PROPN
ajfa-2020	153	48	indica	indica	PROPN
ajfa-2020	153	49	hat	hat	PROPN
ajfa-2020	153	50	the	the	DET
ajfa-2020	153	51	perf	perf	NOUN
ajfa-2020	153	52	reased	rease	VERB
ajfa-2020	153	53	to	to	ADP
ajfa-2020	153	54	a	a	DET
ajfa-2020	153	55	r	r	NOUN
ajfa-2020	153	56	measures	measure	NOUN
ajfa-2020	153	57	itoring	itore	VERB
ajfa-2020	153	58	of	of	ADP
ajfa-2020	153	59	au	au	ADV
ajfa-2020	153	60	on	on	ADP
ajfa-2020	153	61	of	of	ADP
ajfa-2020	153	62	the	the	DET
ajfa-2020	153	63	au	au	PROPN
ajfa-2020	153	64	reasonable	reasonable	ADJ
ajfa-2020	153	65	e	e	NOUN
ajfa-2020	153	66	audit	audit	NOUN
ajfa-2020	153	67	funct	funct	VERB
ajfa-2020	153	68	in	in	ADP
ajfa-2020	153	69	emerg	emerg	PROPN
ajfa-2020	153	70	xpectation	xpectation	NOUN
ajfa-2020	153	71	g	g	PROPN
ajfa-2020	153	72	ertain	ertain	VERB
ajfa-2020	153	73	the	the	DET
ajfa-2020	153	74	d	d	X
ajfa-2020	153	75	the	the	DET
ajfa-2020	153	76	audit	audit	NOUN
ajfa-2020	153	77	in	in	ADP
ajfa-2020	153	78	the	the	DET
ajfa-2020	153	79	repu	repu	NOUN
ajfa-2020	154	1	oh	oh	INTJ
ajfa-2020	154	2	(	(	PUNCT
ajfa-2020	154	3	1988	1988	NUM
ajfa-2020	154	4	)	)	PUNCT
ajfa-2020	154	5	malaysia	malaysia	PROPN
ajfa-2020	154	6	;	;	PUNCT
ajfa-2020	154	7	desh	desh	NOUN
ajfa-2020	154	8	;	;	PUNCT
ajfa-2020	154	9	dixo	dixo	NOUN
ajfa-2020	154	10	n	n	PRON
ajfa-2020	154	11	egypt	egypt	NOUN
ajfa-2020	154	12	;	;	PUNCT
ajfa-2020	154	13	si	si	PROPN
ajfa-2020	154	14	e	e	PROPN
ajfa-2020	154	15	audit	audit	PROPN
ajfa-2020	154	16	expe	expe	PROPN
ajfa-2020	154	17	al	al	PROPN
ajfa-2020	154	18	statement	statement	NOUN
ajfa-2020	154	19	,	,	PUNCT
ajfa-2020	154	20	(	(	PUNCT
ajfa-2020	154	21	3	3	X
ajfa-2020	154	22	)	)	PUNCT
ajfa-2020	154	23	the	the	DET
ajfa-2020	154	24	rema	rema	NOUN
ajfa-2020	154	25	the	the	DET
ajfa-2020	154	26	survey	survey	NOUN
ajfa-2020	154	27	rt	rt	PROPN
ajfa-2020	154	28	of	of	ADP
ajfa-2020	154	29	the	the	DET
ajfa-2020	154	30	au	au	PROPN
ajfa-2020	154	31	aud	aud	PROPN
ajfa-2020	154	32	detectio	detectio	PROPN
ajfa-2020	154	33	ducted	ducte	VERB
ajfa-2020	154	34	a	a	DET
ajfa-2020	154	35	que	que	NOUN
ajfa-2020	154	36	was	be	AUX
ajfa-2020	154	37	achiev	achiev	PROPN
ajfa-2020	154	38	were	be	AUX
ajfa-2020	154	39	:	:	PUNCT
ajfa-2020	155	1	audi	audi	PROPN
ajfa-2020	155	2	ial	ial	PROPN
ajfa-2020	155	3	journalis	journalis	PROPN
ajfa-2020	155	4	having	have	VERB
ajfa-2020	155	5	a	a	DET
ajfa-2020	155	6	ro	ro	NOUN
ajfa-2020	155	7	currently	currently	ADV
ajfa-2020	155	8	of	of	ADP
ajfa-2020	155	9	survey	survey	NOUN
ajfa-2020	155	10	in	in	ADP
ajfa-2020	155	11	n	n	CCONJ
ajfa-2020	155	12	ut	ut	PROPN
ajfa-2020	155	13	auditors	auditor	NOUN
ajfa-2020	155	14	’	'	PUNCT
ajfa-2020	155	15	e	e	NOUN
ajfa-2020	155	16	the	the	DET
ajfa-2020	155	17	respons	respon	NOUN
ajfa-2020	155	18	four	four	NUM
ajfa-2020	155	19	group	group	NOUN
ajfa-2020	155	20	he	he	PRON
ajfa-2020	155	21	presence	presence	NOUN
ajfa-2020	155	22	lculated	lculate	VERB
ajfa-2020	155	23	the	the	DET
ajfa-2020	155	24	andards	andard	NOUN
ajfa-2020	155	25	gap	gap	NOUN
ajfa-2020	155	26	vely	vely	ADV
ajfa-2020	155	27	.	.	PUNCT
ajfa-2020	156	1	in	in	ADP
ajfa-2020	156	2	199	199	NUM
ajfa-2020	156	3	nd	nd	NOUN
ajfa-2020	156	4	the	the	DET
ajfa-2020	156	5	uk	uk	PROPN
ajfa-2020	156	6	has	have	AUX
ajfa-2020	156	7	change	change	VERB
ajfa-2020	156	8	sizes	size	NOUN
ajfa-2020	156	9	of	of	ADP
ajfa-2020	156	10	the	the	DET
ajfa-2020	156	11	ation	ation	NOUN
ajfa-2020	156	12	gap	gap	NOUN
ajfa-2020	156	13	h	h	PROPN
ajfa-2020	156	14	ated	ate	VERB
ajfa-2020	156	15	(	(	PUNCT
ajfa-2020	156	16	2004	2004	NUM
ajfa-2020	156	17	)	)	PUNCT
ajfa-2020	156	18	formance	formance	NOUN
ajfa-2020	156	19	ga	ga	NOUN
ajfa-2020	156	20	level	level	NOUN
ajfa-2020	156	21	that	that	PRON
ajfa-2020	156	22	to	to	PART
ajfa-2020	156	23	be	be	AUX
ajfa-2020	156	24	impla	impla	ADJ
ajfa-2020	156	25	uditors	uditor	NOUN
ajfa-2020	156	26	’	'	PUNCT
ajfa-2020	156	27	per	per	ADP
ajfa-2020	156	28	uditing	udite	VERB
ajfa-2020	156	29	pract	pract	NOUN
ajfa-2020	156	30	eness	eness	NOUN
ajfa-2020	156	31	gap	gap	NOUN
ajfa-2020	156	32	,	,	PUNCT
ajfa-2020	156	33	tion	tion	NOUN
ajfa-2020	156	34	and	and	CCONJ
ajfa-2020	156	35	wh	wh	VERB
ajfa-2020	156	36	ing	ing	PROPN
ajfa-2020	156	37	econom	econom	PROPN
ajfa-2020	156	38	gap	gap	PROPN
ajfa-2020	156	39	.	.	PUNCT
ajfa-2020	157	1	most	most	ADJ
ajfa-2020	157	2	of	of	ADP
ajfa-2020	157	3	opinions	opinion	NOUN
ajfa-2020	157	4	o	o	NOUN
ajfa-2020	157	5	objectives	objective	NOUN
ajfa-2020	157	6	.	.	PUNCT
ajfa-2020	158	1	ublic	ublic	ADJ
ajfa-2020	158	2	of	of	ADP
ajfa-2020	158	3	sou	sou	PROPN
ajfa-2020	158	4	and	and	CCONJ
ajfa-2020	158	5	best	good	ADJ
ajfa-2020	158	6	,	,	PUNCT
ajfa-2020	158	7	b	b	PROPN
ajfa-2020	158	8	lin	lin	PROPN
ajfa-2020	158	9	and	and	CCONJ
ajfa-2020	158	10	c	c	PROPN
ajfa-2020	158	11	n	n	CCONJ
ajfa-2020	158	12	,	,	PUNCT
ajfa-2020	158	13	desira	desira	VERB
ajfa-2020	158	14	a	a	DET
ajfa-2020	158	15	idani	idani	PROPN
ajfa-2020	158	16	(	(	PUNCT
ajfa-2020	158	17	2007	2007	NUM
ajfa-2020	158	18	)	)	PUNCT
ajfa-2020	158	19	ectation	ectation	NOUN
ajfa-2020	158	20	gap	gap	NOUN
ajfa-2020	158	21	,	,	PUNCT
ajfa-2020	158	22	and	and	CCONJ
ajfa-2020	158	23	audito	audito	VERB
ajfa-2020	158	24	37	37	NUM
ajfa-2020	158	25	ainder	ainder	NOUN
ajfa-2020	158	26	of	of	ADP
ajfa-2020	158	27	th	th	X
ajfa-2020	158	28	y	y	PROPN
ajfa-2020	158	29	revealed	reveal	VERB
ajfa-2020	158	30	uditor	uditor	NOUN
ajfa-2020	158	31	’s	’s	PART
ajfa-2020	158	32	job	job	NOUN
ajfa-2020	158	33	,	,	PUNCT
ajfa-2020	158	34	on	on	ADP
ajfa-2020	158	35	gap	gap	NOUN
ajfa-2020	158	36	of	of	ADP
ajfa-2020	158	37	co	co	ADJ
ajfa-2020	158	38	estionnaire	estionnaire	PROPN
ajfa-2020	158	39	ved	ve	VERB
ajfa-2020	158	40	which	which	DET
ajfa-2020	158	41	itors	itor	NOUN
ajfa-2020	158	42	,	,	PUNCT
ajfa-2020	158	43	accou	accou	NOUN
ajfa-2020	158	44	sts	st	NOUN
ajfa-2020	158	45	.	.	PUNCT
ajfa-2020	159	1	the	the	DET
ajfa-2020	159	2	evi	evi	PROPN
ajfa-2020	159	3	ole	ole	PROPN
ajfa-2020	159	4	to	to	PART
ajfa-2020	159	5	ensur	ensur	PROPN
ajfa-2020	159	6	ffer	ffer	VERB
ajfa-2020	159	7	signific	signific	ADJ
ajfa-2020	159	8	new	new	ADJ
ajfa-2020	159	9	zealan	zealan	NOUN
ajfa-2020	159	10	existing	exist	VERB
ajfa-2020	159	11	res	re	NOUN
ajfa-2020	159	12	sibilities	sibilitie	NOUN
ajfa-2020	159	13	au	au	ADP
ajfa-2020	159	14	ps	ps	PROPN
ajfa-2020	159	15	(	(	PUNCT
ajfa-2020	159	16	auditors	auditor	NOUN
ajfa-2020	159	17	e	e	X
ajfa-2020	159	18	of	of	ADP
ajfa-2020	159	19	an	an	DET
ajfa-2020	159	20	e	e	NOUN
ajfa-2020	159	21	e	e	NOUN
ajfa-2020	159	22	size	size	NOUN
ajfa-2020	159	23	of	of	ADP
ajfa-2020	159	24	p	p	NOUN
ajfa-2020	159	25	,	,	PUNCT
ajfa-2020	159	26	and	and	CCONJ
ajfa-2020	159	27	unre	unre	NOUN
ajfa-2020	159	28	99	99	NUM
ajfa-2020	159	29	,	,	PUNCT
ajfa-2020	159	30	porter	porter	VERB
ajfa-2020	159	31	a	a	DET
ajfa-2020	159	32	k	k	PROPN
ajfa-2020	159	33	and	and	CCONJ
ajfa-2020	159	34	fou	fou	PROPN
ajfa-2020	159	35	ed	ed	PROPN
ajfa-2020	159	36	significa	significa	PROPN
ajfa-2020	159	37	deficient	deficient	PROPN
ajfa-2020	159	38	p	p	PROPN
ajfa-2020	159	39	have	have	VERB
ajfa-2020	159	40	chang	chang	PROPN
ajfa-2020	159	41	that	that	PRON
ajfa-2020	159	42	audito	audito	PROPN
ajfa-2020	159	43	ap	ap	PROPN
ajfa-2020	159	44	has	have	VERB
ajfa-2020	159	45	narro	narro	ADJ
ajfa-2020	159	46	more	more	ADV
ajfa-2020	159	47	than	than	ADP
ajfa-2020	159	48	anted	ante	VERB
ajfa-2020	159	49	to	to	ADP
ajfa-2020	159	50	nar	nar	NOUN
ajfa-2020	159	51	rformance	rformance	NOUN
ajfa-2020	159	52	;	;	PUNCT
ajfa-2020	159	53	i	i	PRON
ajfa-2020	159	54	titioners	titioner	NOUN
ajfa-2020	159	55	;	;	PUNCT
ajfa-2020	159	56	an	an	DET
ajfa-2020	159	57	they	they	PRON
ajfa-2020	159	58	sugge	sugge	ADJ
ajfa-2020	159	59	hat	hat	NOUN
ajfa-2020	159	60	auditors	auditor	NOUN
ajfa-2020	159	61	mies	mie	NOUN
ajfa-2020	159	62	have	have	VERB
ajfa-2020	159	63	f	f	PROPN
ajfa-2020	159	64	these	these	DET
ajfa-2020	159	65	stud	stud	NOUN
ajfa-2020	159	66	of	of	ADP
ajfa-2020	159	67	differen	differen	NOUN
ajfa-2020	159	68	they	they	PRON
ajfa-2020	159	69	are	be	AUX
ajfa-2020	159	70	,	,	PUNCT
ajfa-2020	159	71	f	f	PROPN
ajfa-2020	159	72	uth	uth	PROPN
ajfa-2020	159	73	africa	africa	PROPN
ajfa-2020	159	74	;	;	PUNCT
ajfa-2020	159	75	buckby	buckby	VERB
ajfa-2020	159	76	an	an	DET
ajfa-2020	159	77	chen	chen	PROPN
ajfa-2020	159	78	(	(	PUNCT
ajfa-2020	159	79	2004	2004	NUM
ajfa-2020	159	80	)	)	PUNCT
ajfa-2020	159	81	and	and	CCONJ
ajfa-2020	159	82	baldac	baldac	PROPN
ajfa-2020	159	83	)	)	PUNCT
ajfa-2020	159	84	in	in	ADP
ajfa-2020	159	85	lebano	lebano	PROPN
ajfa-2020	159	86	p	p	NOUN
ajfa-2020	159	87	in	in	ADP
ajfa-2020	159	88	the	the	DET
ajfa-2020	159	89	area	area	NOUN
ajfa-2020	159	90	or	or	CCONJ
ajfa-2020	159	91	’s	’	VERB
ajfa-2020	159	92	indepen	indepen	ADJ
ajfa-2020	159	93	asian	asian	PROPN
ajfa-2020	159	94	e	e	NOUN
ajfa-2020	159	95	responden	responden	NOUN
ajfa-2020	159	96	that	that	SCONJ
ajfa-2020	159	97	the	the	DET
ajfa-2020	159	98	w	w	NOUN
ajfa-2020	159	99	,	,	PUNCT
ajfa-2020	159	100	and	and	CCONJ
ajfa-2020	159	101	showe	showe	ADJ
ajfa-2020	159	102	onsiderable	onsiderable	ADJ
ajfa-2020	159	103	survey	survey	NOUN
ajfa-2020	159	104	betw	betw	NOUN
ajfa-2020	159	105	equated	equate	VERB
ajfa-2020	159	106	to	to	ADP
ajfa-2020	159	107	untants	untant	NOUN
ajfa-2020	159	108	,	,	PUNCT
ajfa-2020	159	109	fin	fin	NOUN
ajfa-2020	159	110	idence	idence	NOUN
ajfa-2020	159	111	indic	indic	NOUN
ajfa-2020	159	112	re	re	VERB
ajfa-2020	159	113	that	that	SCONJ
ajfa-2020	159	114	all	all	DET
ajfa-2020	159	115	sig	sig	NOUN
ajfa-2020	159	116	ca	can	AUX
ajfa-2020	159	117	nt	not	PART
ajfa-2020	159	118	protecti	protecti	VERB
ajfa-2020	159	119	nd	nd	PRON
ajfa-2020	159	120	in	in	ADP
ajfa-2020	159	121	1989	1989	NUM
ajfa-2020	159	122	sponsibilitie	sponsibilitie	PROPN
ajfa-2020	159	123	uditors	uditor	NOUN
ajfa-2020	159	124	shou	shou	PROPN
ajfa-2020	159	125	s	s	PROPN
ajfa-2020	159	126	,	,	PUNCT
ajfa-2020	159	127	auditees	auditee	NOUN
ajfa-2020	159	128	,	,	PUNCT
ajfa-2020	159	129	expectation	expectation	VERB
ajfa-2020	159	130	the	the	DET
ajfa-2020	159	131	gaps	gap	NOUN
ajfa-2020	159	132	a	a	DET
ajfa-2020	159	133	asonablenes	asonablene	NOUN
ajfa-2020	159	134	and	and	CCONJ
ajfa-2020	159	135	gowtho	gowtho	NOUN
ajfa-2020	159	136	und	und	VERB
ajfa-2020	159	137	that	that	SCONJ
ajfa-2020	159	138	th	th	PRON
ajfa-2020	159	139	antly	antly	ADV
ajfa-2020	159	140	over	over	ADP
ajfa-2020	159	141	th	th	NUM
ajfa-2020	159	142	performance	performance	NOUN
ajfa-2020	159	143	ged	ge	VERB
ajfa-2020	159	144	to	to	ADP
ajfa-2020	159	145	6	6	NUM
ajfa-2020	159	146	%	%	NOUN
ajfa-2020	159	147	,	,	PUNCT
ajfa-2020	159	148	ors	or	NOUN
ajfa-2020	159	149	’	'	PUNCT
ajfa-2020	159	150	perform	perform	NOUN
ajfa-2020	159	151	owed	owe	VERB
ajfa-2020	159	152	.	.	PUNCT
ajfa-2020	160	1	how	how	SCONJ
ajfa-2020	160	2	n	n	PRON
ajfa-2020	160	3	offsets	offset	VERB
ajfa-2020	160	4	thi	thi	PART
ajfa-2020	160	5	rrow	rrow	VERB
ajfa-2020	160	6	the	the	DET
ajfa-2020	160	7	pe	pe	NOUN
ajfa-2020	160	8	improving	improve	VERB
ajfa-2020	160	9	q	q	PROPN
ajfa-2020	160	10	nd	nd	INTJ
ajfa-2020	160	11	introduci	introduci	PROPN
ajfa-2020	160	12	ested	este	VERB
ajfa-2020	160	13	the	the	DET
ajfa-2020	160	14	n	n	NUM
ajfa-2020	160	15	can	can	AUX
ajfa-2020	160	16	reasona	reasona	AUX
ajfa-2020	160	17	provided	provide	VERB
ajfa-2020	160	18	dies	die	NOUN
ajfa-2020	160	19	were	be	AUX
ajfa-2020	160	20	un	un	PROPN
ajfa-2020	160	21	nt	nt	PROPN
ajfa-2020	160	22	interest	interest	NOUN
ajfa-2020	160	23	for	for	ADP
ajfa-2020	160	24	example	example	NOUN
ajfa-2020	160	25	leung	leung	PROPN
ajfa-2020	160	26	and	and	CCONJ
ajfa-2020	160	27	nd	nd	ADV
ajfa-2020	160	28	tan	tan	PROPN
ajfa-2020	160	29	(	(	PUNCT
ajfa-2020	160	30	200	200	NUM
ajfa-2020	160	31	)	)	PUNCT
ajfa-2020	160	32	in	in	ADP
ajfa-2020	160	33	china	china	PROPN
ajfa-2020	160	34	;	;	PUNCT
ajfa-2020	160	35	cchino	cchino	NOUN
ajfa-2020	160	36	(	(	PUNCT
ajfa-2020	160	37	200	200	NUM
ajfa-2020	160	38	on	on	ADP
ajfa-2020	160	39	.	.	PUNCT
ajfa-2020	161	1	most	most	ADJ
ajfa-2020	161	2	stu	stu	PROPN
ajfa-2020	161	3	a	a	PRON
ajfa-2020	161	4	of	of	ADP
ajfa-2020	161	5	the	the	DET
ajfa-2020	161	6	aud	aud	PROPN
ajfa-2020	161	7	ndence	ndence	PROPN
ajfa-2020	161	8	or	or	CCONJ
ajfa-2020	161	9	ac	ac	PROPN
ajfa-2020	161	10	n	n	PROPN
ajfa-2020	161	11	journal	journal	NOUN
ajfa-2020	161	12	of	of	ADP
ajfa-2020	161	13	f	f	PROPN
ajfa-2020	161	14	nts	nt	NOUN
ajfa-2020	161	15	who	who	PRON
ajfa-2020	161	16	wer	wer	VERB
ajfa-2020	161	17	widely	widely	ADV
ajfa-2020	161	18	held	hold	VERB
ajfa-2020	161	19	ed	ed	NOUN
ajfa-2020	161	20	clearly	clearly	ADV
ajfa-2020	161	21	t	t	PROPN
ajfa-2020	161	22	proportions	proportion	NOUN
ajfa-2020	161	23	ween	ween	PROPN
ajfa-2020	161	24	octob	octob	VERB
ajfa-2020	161	25	o	o	PROPN
ajfa-2020	161	26	935	935	NUM
ajfa-2020	161	27	usabl	usabl	ADJ
ajfa-2020	161	28	nancial	nancial	ADJ
ajfa-2020	161	29	dir	dir	NOUN
ajfa-2020	161	30	cated	cat	VERB
ajfa-2020	161	31	that	that	SCONJ
ajfa-2020	161	32	p	p	PROPN
ajfa-2020	161	33	gnificant	gnificant	ADJ
ajfa-2020	161	34	fra	fra	NOUN
ajfa-2020	161	35	ion	ion	NOUN
ajfa-2020	161	36	against	against	ADP
ajfa-2020	161	37	to	to	ADP
ajfa-2020	161	38	ascerta	ascerta	PROPN
ajfa-2020	161	39	es	es	PROPN
ajfa-2020	161	40	,	,	PUNCT
ajfa-2020	161	41	the	the	DET
ajfa-2020	161	42	stand	stand	NOUN
ajfa-2020	161	43	uld	uld	AUX
ajfa-2020	161	44	take	take	VERB
ajfa-2020	161	45	upo	upo	PROPN
ajfa-2020	161	46	financial	financial	PROPN
ajfa-2020	161	47	co	co	NOUN
ajfa-2020	161	48	gap	gap	NOUN
ajfa-2020	161	49	betw	betw	NOUN
ajfa-2020	161	50	and	and	CCONJ
ajfa-2020	161	51	found	find	VERB
ajfa-2020	161	52	ss	ss	PROPN
ajfa-2020	161	53	expectati	expectati	PROPN
ajfa-2020	161	54	orpe	orpe	PROPN
ajfa-2020	161	55	(	(	PUNCT
ajfa-2020	161	56	2004	2004	NUM
ajfa-2020	161	57	)	)	PUNCT
ajfa-2020	161	58	he	he	PRON
ajfa-2020	161	59	composi	composi	VERB
ajfa-2020	161	60	he	he	PRON
ajfa-2020	161	61	decade	decade	NOUN
ajfa-2020	161	62	f	f	PROPN
ajfa-2020	161	63	e	e	PROPN
ajfa-2020	161	64	gap	gap	NOUN
ajfa-2020	161	65	,	,	PUNCT
ajfa-2020	161	66	defic	defic	PROPN
ajfa-2020	161	67	53	53	NUM
ajfa-2020	161	68	%	%	NOUN
ajfa-2020	161	69	,	,	PUNCT
ajfa-2020	161	70	and	and	CCONJ
ajfa-2020	161	71	mance	mance	NOUN
ajfa-2020	161	72	of	of	ADP
ajfa-2020	161	73	th	th	PRON
ajfa-2020	161	74	ever	ever	ADV
ajfa-2020	161	75	,	,	PUNCT
ajfa-2020	161	76	societ	societ	PROPN
ajfa-2020	161	77	is	be	AUX
ajfa-2020	161	78	improvem	improvem	ADJ
ajfa-2020	161	79	erformance	erformance	NOUN
ajfa-2020	161	80	quality	quality	NOUN
ajfa-2020	161	81	cont	cont	NOUN
ajfa-2020	161	82	ing	ing	ADJ
ajfa-2020	161	83	new	new	ADJ
ajfa-2020	161	84	aud	aud	NOUN
ajfa-2020	161	85	need	need	NOUN
ajfa-2020	161	86	for	for	ADP
ajfa-2020	161	87	so	so	ADV
ajfa-2020	161	88	ably	ably	ADV
ajfa-2020	161	89	be	be	AUX
ajfa-2020	161	90	expe	expe	ADJ
ajfa-2020	161	91	the	the	DET
ajfa-2020	161	92	eviden	eviden	NOUN
ajfa-2020	161	93	ndertaken	ndertaken	VERB
ajfa-2020	161	94	by	by	ADP
ajfa-2020	161	95	groups	group	NOUN
ajfa-2020	161	96	ab	ab	PROPN
ajfa-2020	161	97	e	e	PROPN
ajfa-2020	161	98	,	,	PUNCT
ajfa-2020	161	99	the	the	DET
ajfa-2020	161	100	invest	inv	ADJ
ajfa-2020	161	101	d	d	NOUN
ajfa-2020	161	102	chau	chau	NOUN
ajfa-2020	161	103	(	(	PUNCT
ajfa-2020	161	104	200	200	NUM
ajfa-2020	161	105	01	01	NUM
ajfa-2020	161	106	)	)	PUNCT
ajfa-2020	161	107	in	in	ADP
ajfa-2020	161	108	sing	se	VERB
ajfa-2020	161	109	chowdhur	chowdhur	ADJ
ajfa-2020	161	110	05	05	NUM
ajfa-2020	161	111	)	)	PUNCT
ajfa-2020	161	112	in	in	ADP
ajfa-2020	161	113	malt	malt	PROPN
ajfa-2020	161	114	udies	udie	NOUN
ajfa-2020	161	115	above	above	ADP
ajfa-2020	161	116	itor	itor	NOUN
ajfa-2020	161	117	’s	’s	PART
ajfa-2020	161	118	respo	respo	PROPN
ajfa-2020	161	119	ccountability	ccountability	PROPN
ajfa-2020	161	120	finance	finance	PROPN
ajfa-2020	161	121	&	&	CCONJ
ajfa-2020	161	122	ac	ac	PROPN
ajfa-2020	161	123	issn	issn	PROPN
ajfa-2020	161	124	19	19	NUM
ajfa-2020	161	125	2013	2013	NUM
ajfa-2020	161	126	,	,	PUNCT
ajfa-2020	161	127	vol	vol	NOUN
ajfa-2020	161	128	.	.	PUNCT
ajfa-2020	162	1	www.macrothi	www.macrothi	X
ajfa-2020	162	2	re	re	VERB
ajfa-2020	162	3	not	not	PART
ajfa-2020	162	4	famil	famil	NOUN
ajfa-2020	162	5	opinion	opinion	NOUN
ajfa-2020	162	6	th	th	NUM
ajfa-2020	162	7	that	that	SCONJ
ajfa-2020	162	8	there	there	ADV
ajfa-2020	162	9	e	e	PROPN
ajfa-2020	162	10	s.	s.	PROPN
ajfa-2020	162	11	ber	ber	PROPN
ajfa-2020	162	12	1990	1990	NUM
ajfa-2020	162	13	and	and	CCONJ
ajfa-2020	162	14	le	le	X
ajfa-2020	162	15	replies	reply	NOUN
ajfa-2020	162	16	.	.	PUNCT
ajfa-2020	163	1	rectors	rector	NOUN
ajfa-2020	163	2	,	,	PUNCT
ajfa-2020	163	3	inv	inv	ADJ
ajfa-2020	163	4	preparers	preparer	NOUN
ajfa-2020	163	5	,	,	PUNCT
ajfa-2020	163	6	u	u	NOUN
ajfa-2020	163	7	aud	aud	NOUN
ajfa-2020	163	8	is	be	AUX
ajfa-2020	163	9	detec	detec	ADJ
ajfa-2020	163	10	fraud	fraud	NOUN
ajfa-2020	163	11	.	.	PUNCT
ajfa-2020	164	1	ain	ain	VERB
ajfa-2020	164	2	the	the	DET
ajfa-2020	164	3	opin	opin	NOUN
ajfa-2020	164	4	dard	dard	NOUN
ajfa-2020	164	5	of	of	ADP
ajfa-2020	164	6	perfo	perfo	NOUN
ajfa-2020	164	7	on	on	ADP
ajfa-2020	164	8	themselv	themselv	PROPN
ajfa-2020	164	9	ommunity	ommunity	NOUN
ajfa-2020	164	10	,	,	PUNCT
ajfa-2020	164	11	ween	ween	PROPN
ajfa-2020	164	12	audito	audito	PROPN
ajfa-2020	164	13	that	that	SCONJ
ajfa-2020	164	14	the	the	DET
ajfa-2020	164	15	d	d	PROPN
ajfa-2020	164	16	ion	ion	NOUN
ajfa-2020	164	17	gap	gap	NOUN
ajfa-2020	164	18	con	con	PROPN
ajfa-2020	164	19	)	)	PUNCT
ajfa-2020	164	20	replicated	replicate	VERB
ajfa-2020	164	21	ition	ition	NOUN
ajfa-2020	164	22	of	of	ADP
ajfa-2020	164	23	th	th	NUM
ajfa-2020	164	24	from	from	ADP
ajfa-2020	164	25	1989	1989	NUM
ajfa-2020	164	26	t	t	NOUN
ajfa-2020	164	27	cient	cient	VERB
ajfa-2020	164	28	standa	standa	PROPN
ajfa-2020	164	29	41	41	NUM
ajfa-2020	164	30	%	%	NOUN
ajfa-2020	164	31	,	,	PUNCT
ajfa-2020	164	32	respe	respe	VERB
ajfa-2020	164	33	heir	heir	NOUN
ajfa-2020	164	34	respons	respon	NOUN
ajfa-2020	165	1	ty	ty	INTJ
ajfa-2020	165	2	’s	’s	PART
ajfa-2020	165	3	expecta	expecta	NOUN
ajfa-2020	165	4	ment	ment	NOUN
ajfa-2020	165	5	.	.	PUNCT
ajfa-2020	166	1	they	they	PRON
ajfa-2020	166	2	gap	gap	NOUN
ajfa-2020	166	3	:	:	PUNCT
ajfa-2020	166	4	contin	contin	PROPN
ajfa-2020	166	5	trols	trols	PROPN
ajfa-2020	166	6	in	in	ADP
ajfa-2020	166	7	aud	aud	NOUN
ajfa-2020	166	8	diting	dite	VERB
ajfa-2020	166	9	stand	stand	VERB
ajfa-2020	166	10	ociety	ociety	NOUN
ajfa-2020	166	11	to	to	ADP
ajfa-2020	166	12	b	b	PROPN
ajfa-2020	166	13	ected	ecte	VERB
ajfa-2020	166	14	to	to	ADP
ajfa-2020	166	15	ach	ach	PROPN
ajfa-2020	166	16	nce	nce	NOUN
ajfa-2020	166	17	identify	identify	VERB
ajfa-2020	166	18	y	y	PROPN
ajfa-2020	166	19	means	mean	NOUN
ajfa-2020	166	20	of	of	ADP
ajfa-2020	166	21	bout	bout	NOUN
ajfa-2020	166	22	the	the	DET
ajfa-2020	166	23	a	a	DET
ajfa-2020	166	24	tigations	tigation	NOUN
ajfa-2020	166	25	by	by	ADP
ajfa-2020	166	26	01	01	NUM
ajfa-2020	166	27	)	)	PUNCT
ajfa-2020	166	28	in	in	ADP
ajfa-2020	166	29	hong	hong	PROPN
ajfa-2020	166	30	gapore	gapore	NOUN
ajfa-2020	166	31	;	;	PUNCT
ajfa-2020	166	32	fad	fad	PROPN
ajfa-2020	166	33	ry	ry	PROPN
ajfa-2020	166	34	,	,	PUNCT
ajfa-2020	166	35	inn	inn	PROPN
ajfa-2020	166	36	and	and	CCONJ
ajfa-2020	166	37	ta	ta	PROPN
ajfa-2020	166	38	;	;	PUNCT
ajfa-2020	166	39	woodh	woodh	PROPN
ajfa-2020	166	40	e	e	PROPN
ajfa-2020	166	41	consistentl	consistentl	PROPN
ajfa-2020	166	42	onsibility	onsibility	PROPN
ajfa-2020	166	43	,	,	PUNCT
ajfa-2020	166	44	re	re	NOUN
ajfa-2020	166	45	ty	ty	X
ajfa-2020	166	46	.	.	PUNCT
ajfa-2020	167	1	ccounting	ccounte	VERB
ajfa-2020	167	2	946	946	NUM
ajfa-2020	167	3	-	-	PUNCT
ajfa-2020	167	4	052x	052x	NOUN
ajfa-2020	167	5	5	5	NUM
ajfa-2020	167	6	,	,	PUNCT
ajfa-2020	167	7	no	no	INTJ
ajfa-2020	167	8	.	.	NOUN
ajfa-2020	167	9	1	1	NUM
ajfa-2020	167	10	ink.org/ajfa	ink.org/ajfa	NOUN
ajfa-2020	167	11	liar	liar	NOUN
ajfa-2020	167	12	with	with	ADP
ajfa-2020	167	13	hat	hat	NOUN
ajfa-2020	167	14	fraud	fraud	NOUN
ajfa-2020	167	15	exists	exist	VERB
ajfa-2020	167	16	an	an	DET
ajfa-2020	167	17	d	d	NOUN
ajfa-2020	167	18	march	march	NOUN
ajfa-2020	167	19	the	the	DET
ajfa-2020	167	20	six	six	NUM
ajfa-2020	167	21	vestment	vestment	NOUN
ajfa-2020	167	22	sers	ser	NOUN
ajfa-2020	167	23	and	and	CCONJ
ajfa-2020	167	24	cted	cte	VERB
ajfa-2020	167	25	,	,	PUNCT
ajfa-2020	167	26	but	but	CCONJ
ajfa-2020	167	27	nions	nion	NOUN
ajfa-2020	167	28	of	of	ADP
ajfa-2020	167	29	ormance	ormance	PROPN
ajfa-2020	167	30	ves	f	NOUN
ajfa-2020	167	31	.	.	PUNCT
ajfa-2020	168	1	the	the	PRON
ajfa-2020	168	2	and	and	CCONJ
ajfa-2020	168	3	the	the	DET
ajfa-2020	168	4	ors	or	NOUN
ajfa-2020	168	5	and	and	CCONJ
ajfa-2020	168	6	deficient	deficient	ADJ
ajfa-2020	168	7	ntributed	ntributed	ADJ
ajfa-2020	168	8	porter	porter	NOUN
ajfa-2020	168	9	’s	’s	PART
ajfa-2020	168	10	he	he	PRON
ajfa-2020	168	11	audit	audit	VERB
ajfa-2020	168	12	to	to	ADP
ajfa-2020	168	13	1999	1999	NUM
ajfa-2020	168	14	.	.	PUNCT
ajfa-2020	169	1	ards	ard	NOUN
ajfa-2020	169	2	gap	gap	PROPN
ajfa-2020	169	3	,	,	PUNCT
ajfa-2020	169	4	ectively	ectively	ADV
ajfa-2020	169	5	.	.	PUNCT
ajfa-2020	170	1	sibilities	sibilitie	VERB
ajfa-2020	170	2	ations	ation	NOUN
ajfa-2020	170	3	of	of	ADP
ajfa-2020	170	4	y	y	PROPN
ajfa-2020	170	5	further	far	ADV
ajfa-2020	170	6	nued	nue	VERB
ajfa-2020	170	7	and	and	CCONJ
ajfa-2020	170	8	dit	dit	PROPN
ajfa-2020	170	9	firms	firm	NOUN
ajfa-2020	170	10	;	;	PUNCT
ajfa-2020	170	11	dards	dard	NOUN
ajfa-2020	170	12	.	.	PUNCT
ajfa-2020	171	1	as	as	SCONJ
ajfa-2020	171	2	be	be	AUX
ajfa-2020	171	3	better	well	ADV
ajfa-2020	171	4	hieve	hieve	ADJ
ajfa-2020	171	5	.	.	PUNCT
ajfa-2020	172	1	ying	ye	VERB
ajfa-2020	172	2	the	the	DET
ajfa-2020	172	3	f	f	PROPN
ajfa-2020	172	4	surveys	survey	NOUN
ajfa-2020	172	5	auditor	auditor	NOUN
ajfa-2020	172	6	’s	’s	PART
ajfa-2020	172	7	y	y	PROPN
ajfa-2020	172	8	gloeck	gloeck	PROPN
ajfa-2020	172	9	g	g	PROPN
ajfa-2020	172	10	kong	kong	PROPN
ajfa-2020	172	11	;	;	PUNCT
ajfa-2020	172	12	dzly	dzly	PROPN
ajfa-2020	172	13	and	and	CCONJ
ajfa-2020	172	14	d	d	PROPN
ajfa-2020	172	15	kouhy	kouhy	PROPN
ajfa-2020	172	16	ead	ead	PROPN
ajfa-2020	172	17	and	and	CCONJ
ajfa-2020	172	18	ly	ly	ADV
ajfa-2020	172	19	found	find	VERB
ajfa-2020	172	20	eliability	eliability	NOUN
ajfa-2020	172	21	results	result	NOUN
ajfa-2020	172	22	examin	examin	VERB
ajfa-2020	172	23	away	away	ADV
ajfa-2020	173	1	fr	fr	INTJ
ajfa-2020	173	2	the	the	DET
ajfa-2020	173	3	20th	20th	ADJ
ajfa-2020	173	4	account	account	NOUN
ajfa-2020	173	5	survey	survey	NOUN
ajfa-2020	173	6	r	r	NOUN
ajfa-2020	173	7	is	be	AUX
ajfa-2020	173	8	pertin	pertin	ADJ
ajfa-2020	173	9	despite	despite	SCONJ
ajfa-2020	173	10	so	so	ADV
ajfa-2020	173	11	-	-	PUNCT
ajfa-2020	173	12	calle	calle	PROPN
ajfa-2020	173	13	researc	researc	PROPN
ajfa-2020	173	14	whethe	whethe	PROPN
ajfa-2020	173	15	worth	worth	ADJ
ajfa-2020	173	16	expecta	expecta	NOUN
ajfa-2020	173	17	order	order	NOUN
ajfa-2020	173	18	to	to	ADP
ajfa-2020	173	19	1	1	NUM
ajfa-2020	173	20	.	.	PUNCT
ajfa-2020	174	1	the	the	DET
ajfa-2020	174	2	ordinary	ordinary	ADJ
ajfa-2020	174	3	2	2	NUM
ajfa-2020	174	4	.	.	PUNCT
ajfa-2020	175	1	the	the	DET
ajfa-2020	175	2	audit	audit	NOUN
ajfa-2020	175	3	ex	ex	X
ajfa-2020	175	4	3	3	X
ajfa-2020	175	5	.	.	PUNCT
ajfa-2020	176	1	the	the	PRON
ajfa-2020	176	2	exists	exist	VERB
ajfa-2020	176	3	a	a	DET
ajfa-2020	176	4	4	4	NUM
ajfa-2020	176	5	.	.	PUNCT
ajfa-2020	177	1	the	the	PRON
ajfa-2020	177	2	exists	exist	VERB
ajfa-2020	177	3	a	a	DET
ajfa-2020	177	4	5	5	NUM
ajfa-2020	177	5	.	.	PUNCT
ajfa-2020	178	1	the	the	DET
ajfa-2020	178	2	where	where	SCONJ
ajfa-2020	178	3	t	t	PROPN
ajfa-2020	178	4	6	6	NUM
ajfa-2020	178	5	.	.	PUNCT
ajfa-2020	179	1	the	the	DET
ajfa-2020	179	2	the	the	DET
ajfa-2020	179	3	true	true	ADJ
ajfa-2020	179	4	7	7	NUM
ajfa-2020	179	5	.	.	PUNCT
ajfa-2020	180	1	the	the	DET
ajfa-2020	180	2	perpetra	perpetra	NOUN
ajfa-2020	180	3	between	between	ADP
ajfa-2020	180	4	8	8	NUM
ajfa-2020	180	5	.	.	PUNCT
ajfa-2020	181	1	the	the	DET
ajfa-2020	181	2	(	(	PUNCT
ajfa-2020	181	3	such	such	DET
ajfa-2020	181	4	a	a	DET
ajfa-2020	181	5	entity	entity	NOUN
ajfa-2020	181	6	.	.	PUNCT
ajfa-2020	182	1	9	9	X
ajfa-2020	182	2	.	.	X
ajfa-2020	183	1	the	the	DET
ajfa-2020	183	2	(	(	PUNCT
ajfa-2020	183	3	such	such	DET
ajfa-2020	183	4	a	a	DET
ajfa-2020	183	5	enrich	enrich	NOUN
ajfa-2020	183	6	e	e	NOUN
ajfa-2020	183	7	10	10	NUM
ajfa-2020	183	8	.	.	PUNCT
ajfa-2020	184	1	the	the	DET
ajfa-2020	184	2	falsifica	falsifica	PROPN
ajfa-2020	184	3	from	from	ADP
ajfa-2020	184	4	a	a	DET
ajfa-2020	184	5	stri	stri	ADJ
ajfa-2020	184	6	ed	ed	NOUN
ajfa-2020	184	7	.	.	PUNCT
ajfa-2020	185	1	they	they	PRON
ajfa-2020	185	2	co	co	VERB
ajfa-2020	185	3	rom	rom	PROPN
ajfa-2020	185	4	fraud	fraud	PROPN
ajfa-2020	185	5	d	d	PROPN
ajfa-2020	185	6	h	h	NOUN
ajfa-2020	185	7	century	century	NOUN
ajfa-2020	185	8	,	,	PUNCT
ajfa-2020	185	9	is	be	AUX
ajfa-2020	185	10	tancy	tancy	NOUN
ajfa-2020	185	11	profe	profe	PROPN
ajfa-2020	185	12	respondents	respondent	NOUN
ajfa-2020	185	13	nent	nent	VERB
ajfa-2020	185	14	to	to	PART
ajfa-2020	185	15	note	note	VERB
ajfa-2020	185	16	general	general	ADJ
ajfa-2020	185	17	ex	ex	ADJ
ajfa-2020	185	18	ed	ed	NOUN
ajfa-2020	185	19	ignorance	ignorance	NOUN
ajfa-2020	185	20	ch	ch	NOUN
ajfa-2020	185	21	method	method	NOUN
ajfa-2020	186	1	er	er	INTJ
ajfa-2020	186	2	the	the	DET
ajfa-2020	186	3	accou	accou	PROPN
ajfa-2020	186	4	investigatin	investigatin	ADJ
ajfa-2020	186	5	ations	ation	NOUN
ajfa-2020	186	6	gap	gap	NOUN
ajfa-2020	186	7	w	w	PROPN
ajfa-2020	186	8	o	o	PROPN
ajfa-2020	186	9	examine	examine	NOUN
ajfa-2020	186	10	th	th	X
ajfa-2020	186	11	e	e	X
ajfa-2020	186	12	auditor	auditor	PROPN
ajfa-2020	186	13	s	s	PART
ajfa-2020	186	14	y	y	PROPN
ajfa-2020	186	15	audit	audit	NOUN
ajfa-2020	186	16	exam	exam	NOUN
ajfa-2020	186	17	e	e	PROPN
ajfa-2020	186	18	auditor	auditor	NOUN
ajfa-2020	186	19	sh	sh	PROPN
ajfa-2020	186	20	xamination	xamination	PROPN
ajfa-2020	186	21	e	e	PROPN
ajfa-2020	186	22	auditor	auditor	PROPN
ajfa-2020	186	23	sh	sh	PROPN
ajfa-2020	186	24	among	among	ADP
ajfa-2020	186	25	empl	empl	PROPN
ajfa-2020	186	26	e	e	PROPN
ajfa-2020	186	27	auditor	auditor	PROPN
ajfa-2020	186	28	sh	sh	INTJ
ajfa-2020	186	29	at	at	ADP
ajfa-2020	186	30	the	the	DET
ajfa-2020	186	31	manag	manag	PROPN
ajfa-2020	186	32	e	e	PROPN
ajfa-2020	186	33	auditor	auditor	NOUN
ajfa-2020	186	34	sh	sh	PROPN
ajfa-2020	186	35	the	the	DET
ajfa-2020	186	36	irregular	irregular	ADJ
ajfa-2020	186	37	e	e	NOUN
ajfa-2020	186	38	auditor	auditor	NOUN
ajfa-2020	186	39	sh	sh	PROPN
ajfa-2020	186	40	e	e	PROPN
ajfa-2020	186	41	and	and	CCONJ
ajfa-2020	186	42	fair	fair	PROPN
ajfa-2020	186	43	vie	vie	PROPN
ajfa-2020	186	44	e	e	PROPN
ajfa-2020	186	45	auditor	auditor	NOUN
ajfa-2020	186	46	s	s	PRON
ajfa-2020	186	47	ated	ate	VERB
ajfa-2020	186	48	and	and	CCONJ
ajfa-2020	186	49	co	co	NOUN
ajfa-2020	186	50	n	n	PRON
ajfa-2020	186	51	affiliated	affiliate	VERB
ajfa-2020	186	52	e	e	NOUN
ajfa-2020	186	53	auditor	auditor	NOUN
ajfa-2020	186	54	sh	sh	PROPN
ajfa-2020	186	55	s	s	PROPN
ajfa-2020	186	56	embezzlem	embezzlem	NOUN
ajfa-2020	186	57	e	e	PROPN
ajfa-2020	186	58	auditor	auditor	NOUN
ajfa-2020	186	59	sh	sh	PROPN
ajfa-2020	186	60	as	as	ADP
ajfa-2020	186	61	petty	petty	ADJ
ajfa-2020	186	62	cash	cash	NOUN
ajfa-2020	186	63	employees	employee	NOUN
ajfa-2020	186	64	b	b	PROPN
ajfa-2020	186	65	e	e	PROPN
ajfa-2020	186	66	auditor	auditor	NOUN
ajfa-2020	186	67	ations	ation	NOUN
ajfa-2020	186	68	and	and	CCONJ
ajfa-2020	186	69	ing	ing	NOUN
ajfa-2020	186	70	of	of	ADP
ajfa-2020	186	71	emp	emp	NOUN
ajfa-2020	186	72	onfirm	onfirm	VERB
ajfa-2020	186	73	the	the	DET
ajfa-2020	186	74	detection	detection	NOUN
ajfa-2020	186	75	as	as	SCONJ
ajfa-2020	186	76	s	s	PRON
ajfa-2020	186	77	not	not	PART
ajfa-2020	186	78	a	a	DET
ajfa-2020	186	79	view	view	NOUN
ajfa-2020	186	80	ession	ession	NOUN
ajfa-2020	186	81	and	and	CCONJ
ajfa-2020	186	82	a	a	DET
ajfa-2020	186	83	s	s	NOUN
ajfa-2020	186	84	who	who	PRON
ajfa-2020	186	85	want	want	VERB
ajfa-2020	186	86	e	e	NOUN
ajfa-2020	186	87	also	also	ADV
ajfa-2020	186	88	that	that	PRON
ajfa-2020	186	89	s	s	VERB
ajfa-2020	186	90	xhortations	xhortation	NOUN
ajfa-2020	186	91	e	e	NOUN
ajfa-2020	186	92	gap	gap	NOUN
ajfa-2020	186	93	.	.	PUNCT
ajfa-2020	187	1	d	d	X
ajfa-2020	187	2	unting	unte	VERB
ajfa-2020	187	3	profe	profe	PROPN
ajfa-2020	187	4	ng	ng	PROPN
ajfa-2020	187	5	.	.	PUNCT
ajfa-2020	188	1	this	this	PRON
ajfa-2020	188	2	em	em	PRON
ajfa-2020	188	3	with	with	ADP
ajfa-2020	188	4	respec	respec	VERB
ajfa-2020	188	5	his	his	PRON
ajfa-2020	188	6	issue	issue	NOUN
ajfa-2020	188	7	,	,	PUNCT
ajfa-2020	188	8	th	th	X
ajfa-2020	188	9	hould	hould	AUX
ajfa-2020	188	10	be	be	AUX
ajfa-2020	188	11	h	h	NOUN
ajfa-2020	188	12	mination	mination	NOUN
ajfa-2020	188	13	.	.	PUNCT
ajfa-2020	189	1	hould	hould	AUX
ajfa-2020	189	2	be	be	AUX
ajfa-2020	189	3	he	he	PRON
ajfa-2020	189	4	specifically	specifically	ADV
ajfa-2020	189	5	hould	hould	AUX
ajfa-2020	189	6	be	be	AUX
ajfa-2020	189	7	hel	hel	PROPN
ajfa-2020	189	8	loyees	loyee	NOUN
ajfa-2020	189	9	below	below	ADV
ajfa-2020	189	10	hould	hould	AUX
ajfa-2020	189	11	be	be	AUX
ajfa-2020	189	12	hel	hel	PROPN
ajfa-2020	189	13	gement	gement	NOUN
ajfa-2020	189	14	leve	leve	PROPN
ajfa-2020	189	15	hould	hould	AUX
ajfa-2020	189	16	be	be	AUX
ajfa-2020	189	17	he	he	PRON
ajfa-2020	189	18	rities	ritie	NOUN
ajfa-2020	189	19	are	be	AUX
ajfa-2020	189	20	a	a	DET
ajfa-2020	189	21	r	r	NOUN
ajfa-2020	189	22	hould	hould	AUX
ajfa-2020	189	23	be	be	AUX
ajfa-2020	189	24	he	he	PRON
ajfa-2020	189	25	ew	ew	INTJ
ajfa-2020	189	26	of	of	ADP
ajfa-2020	189	27	finan	finan	PROPN
ajfa-2020	189	28	should	should	AUX
ajfa-2020	189	29	be	be	AUX
ajfa-2020	189	30	oncealed	onceale	VERB
ajfa-2020	189	31	thr	thr	PROPN
ajfa-2020	189	32	companies	company	NOUN
ajfa-2020	189	33	)	)	PUNCT
ajfa-2020	189	34	hould	hould	AUX
ajfa-2020	189	35	be	be	AUX
ajfa-2020	189	36	he	he	PRON
ajfa-2020	189	37	ment	ment	ADJ
ajfa-2020	189	38	)	)	PUNCT
ajfa-2020	189	39	that	that	PRON
ajfa-2020	189	40	s	s	VERB
ajfa-2020	189	41	hould	hould	AUX
ajfa-2020	189	42	be	be	AUX
ajfa-2020	189	43	he	he	PRON
ajfa-2020	189	44	h	h	NOUN
ajfa-2020	189	45	theft	theft	NOUN
ajfa-2020	189	46	,	,	PUNCT
ajfa-2020	189	47	pay	pay	VERB
ajfa-2020	189	48	below	below	ADP
ajfa-2020	189	49	mana	mana	PROPN
ajfa-2020	189	50	should	should	AUX
ajfa-2020	189	51	be	be	AUX
ajfa-2020	189	52	misreprese	misreprese	ADJ
ajfa-2020	189	53	irical	irical	ADJ
ajfa-2020	189	54	studie	studie	PROPN
ajfa-2020	189	55	historical	historical	ADJ
ajfa-2020	189	56	a	a	DET
ajfa-2020	189	57	the	the	DET
ajfa-2020	189	58	main	main	ADJ
ajfa-2020	189	59	au	au	NOUN
ajfa-2020	189	60	w	w	NOUN
ajfa-2020	189	61	shared	share	VERB
ajfa-2020	189	62	by	by	ADP
ajfa-2020	189	63	audit	audit	NOUN
ajfa-2020	189	64	benefi	benefi	PROPN
ajfa-2020	189	65	ed	ed	PROPN
ajfa-2020	189	66	the	the	DET
ajfa-2020	189	67	audit	audit	NOUN
ajfa-2020	189	68	such	such	ADJ
ajfa-2020	189	69	views	view	NOUN
ajfa-2020	189	70	from	from	ADP
ajfa-2020	189	71	the	the	DET
ajfa-2020	189	72	p	p	PROPN
ajfa-2020	189	73	fession	fession	NOUN
ajfa-2020	189	74	in	in	ADP
ajfa-2020	189	75	t	t	PROPN
ajfa-2020	189	76	mpirical	mpirical	ADV
ajfa-2020	189	77	in	in	ADP
ajfa-2020	189	78	ct	ct	NUM
ajfa-2020	189	79	to	to	ADP
ajfa-2020	189	80	the	the	DET
ajfa-2020	189	81	au	au	PROPN
ajfa-2020	189	82	he	he	PRON
ajfa-2020	189	83	following	follow	VERB
ajfa-2020	189	84	held	hold	VERB
ajfa-2020	189	85	respon	respon	PROPN
ajfa-2020	189	86	eld	eld	PROPN
ajfa-2020	189	87	responsi	responsi	PROPN
ajfa-2020	189	88	y	y	PROPN
ajfa-2020	189	89	designed	design	VERB
ajfa-2020	189	90	f	f	PROPN
ajfa-2020	189	91	ld	ld	PROPN
ajfa-2020	189	92	responsib	responsib	PROPN
ajfa-2020	189	93	w	w	PROPN
ajfa-2020	189	94	managem	managem	PROPN
ajfa-2020	189	95	ld	ld	PROPN
ajfa-2020	189	96	responsib	responsib	PROPN
ajfa-2020	189	97	el	el	PROPN
ajfa-2020	189	98	.	.	PROPN
ajfa-2020	189	99	eld	eld	PROPN
ajfa-2020	189	100	responsi	responsi	PROPN
ajfa-2020	189	101	result	result	NOUN
ajfa-2020	189	102	of	of	ADP
ajfa-2020	189	103	unr	unr	PROPN
ajfa-2020	189	104	eld	eld	PROPN
ajfa-2020	189	105	responsi	responsi	PROPN
ajfa-2020	189	106	ncial	ncial	PROPN
ajfa-2020	189	107	stateme	stateme	PROPN
ajfa-2020	189	108	held	hold	VERB
ajfa-2020	189	109	respon	respon	PROPN
ajfa-2020	189	110	rough	rough	ADJ
ajfa-2020	189	111	relate	relate	NOUN
ajfa-2020	189	112	)	)	PUNCT
ajfa-2020	189	113	.	.	PUNCT
ajfa-2020	190	1	eld	eld	PROPN
ajfa-2020	190	2	responsi	responsi	PROPN
ajfa-2020	190	3	serve	serve	VERB
ajfa-2020	190	4	to	to	ADP
ajfa-2020	190	5	per	per	ADP
ajfa-2020	190	6	eld	eld	NOUN
ajfa-2020	190	7	responsi	responsi	PROPN
ajfa-2020	190	8	yroll	yroll	PROPN
ajfa-2020	190	9	paddin	paddin	PROPN
ajfa-2020	190	10	agement	agement	PROPN
ajfa-2020	190	11	lev	lev	PROPN
ajfa-2020	190	12	held	hold	VERB
ajfa-2020	190	13	resp	resp	NOUN
ajfa-2020	190	14	entations	entation	NOUN
ajfa-2020	190	15	of	of	ADP
ajfa-2020	190	16	38	38	NUM
ajfa-2020	190	17	es	es	NOUN
ajfa-2020	190	18	stretchin	stretchin	NOUN
ajfa-2020	190	19	analysis	analysis	NOUN
ajfa-2020	190	20	ma	ma	PROPN
ajfa-2020	190	21	audit	audit	NOUN
ajfa-2020	190	22	objecti	objecti	VERB
ajfa-2020	190	23	the	the	DET
ajfa-2020	190	24	public	public	NOUN
ajfa-2020	190	25	.	.	PUNCT
ajfa-2020	191	1	ficiaries	ficiarie	NOUN
ajfa-2020	191	2	,	,	PUNCT
ajfa-2020	191	3	the	the	DET
ajfa-2020	191	4	tor	tor	NOUN
ajfa-2020	191	5	’s	’s	PART
ajfa-2020	191	6	role	role	NOUN
ajfa-2020	191	7	to	to	PART
ajfa-2020	191	8	have	have	VERB
ajfa-2020	191	9	,	,	PUNCT
ajfa-2020	191	10	in	in	ADP
ajfa-2020	191	11	br	br	PROPN
ajfa-2020	191	12	profession	profession	NOUN
ajfa-2020	191	13	taiwan	taiwan	PROPN
ajfa-2020	191	14	has	have	VERB
ajfa-2020	191	15	nvestigation	nvestigation	NOUN
ajfa-2020	191	16	uditor	uditor	NOUN
ajfa-2020	191	17	’s	’s	PART
ajfa-2020	191	18	resp	resp	NOUN
ajfa-2020	191	19	g	g	PROPN
ajfa-2020	191	20	statements	statement	NOUN
ajfa-2020	191	21	nsible	nsible	ADJ
ajfa-2020	191	22	for	for	SCONJ
ajfa-2020	191	23	th	th	X
ajfa-2020	191	24	ible	ible	ADJ
ajfa-2020	191	25	for	for	ADP
ajfa-2020	191	26	fail	fail	NOUN
ajfa-2020	191	27	for	for	ADP
ajfa-2020	191	28	such	such	ADJ
ajfa-2020	191	29	det	det	NOUN
ajfa-2020	191	30	ble	ble	ADJ
ajfa-2020	191	31	for	for	ADP
ajfa-2020	191	32	failu	failu	NOUN
ajfa-2020	191	33	ment	ment	NOUN
ajfa-2020	191	34	level	level	NOUN
ajfa-2020	191	35	.	.	PUNCT
ajfa-2020	192	1	ble	ble	ADJ
ajfa-2020	192	2	for	for	ADP
ajfa-2020	192	3	failu	failu	NOUN
ajfa-2020	192	4	ible	ible	ADJ
ajfa-2020	192	5	for	for	ADP
ajfa-2020	192	6	fail	fail	PROPN
ajfa-2020	192	7	recorded	record	VERB
ajfa-2020	192	8	tra	tra	NOUN
ajfa-2020	192	9	ible	ible	ADJ
ajfa-2020	192	10	for	for	ADP
ajfa-2020	192	11	fail	fail	ADJ
ajfa-2020	192	12	ents	ent	NOUN
ajfa-2020	192	13	.	.	PUNCT
ajfa-2020	193	1	nsible	nsible	ADJ
ajfa-2020	193	2	for	for	SCONJ
ajfa-2020	193	3	ed	ed	PROPN
ajfa-2020	193	4	party	party	PROPN
ajfa-2020	193	5	tra	tra	PROPN
ajfa-2020	193	6	ible	ible	ADJ
ajfa-2020	193	7	for	for	ADP
ajfa-2020	193	8	fail	fail	VERB
ajfa-2020	193	9	rsonally	rsonally	ADV
ajfa-2020	193	10	enr	enr	VERB
ajfa-2020	193	11	ible	ible	ADJ
ajfa-2020	193	12	for	for	ADP
ajfa-2020	193	13	fail	fail	ADJ
ajfa-2020	193	14	ng	ng	PROPN
ajfa-2020	193	15	,	,	PUNCT
ajfa-2020	193	16	theft	theft	NOUN
ajfa-2020	193	17	of	of	ADP
ajfa-2020	193	18	vel	vel	PROPN
ajfa-2020	193	19	.	.	PUNCT
ajfa-2020	194	1	ponsible	ponsible	ADJ
ajfa-2020	194	2	for	for	ADP
ajfa-2020	194	3	f	f	PROPN
ajfa-2020	194	4	financial	financial	PROPN
ajfa-2020	194	5	asian	asian	PROPN
ajfa-2020	194	6	ng	ng	PROPN
ajfa-2020	194	7	over	over	ADP
ajfa-2020	194	8	the	the	DET
ajfa-2020	194	9	ade	ade	NOUN
ajfa-2020	194	10	earlier	early	ADV
ajfa-2020	194	11	,	,	PUNCT
ajfa-2020	195	1	n	n	CCONJ
ajfa-2020	195	2	i	i	PRON
ajfa-2020	195	3	ve	ve	VERB
ajfa-2020	195	4	,	,	PUNCT
ajfa-2020	195	5	which	which	PRON
ajfa-2020	195	6	s	s	VERB
ajfa-2020	195	7	not	not	PART
ajfa-2020	195	8	only	only	ADV
ajfa-2020	195	9	d	d	ADP
ajfa-2020	195	10	ey	ey	INTJ
ajfa-2020	195	11	differ	differ	VERB
ajfa-2020	195	12	co	co	NOUN
ajfa-2020	195	13	o	o	NOUN
ajfa-2020	195	14	embrace	embrace	NOUN
ajfa-2020	195	15	fr	fr	PROPN
ajfa-2020	195	16	oad	oad	NOUN
ajfa-2020	195	17	terms	term	NOUN
ajfa-2020	195	18	,	,	PUNCT
ajfa-2020	195	19	and	and	CCONJ
ajfa-2020	195	20	educat	educat	PROPN
ajfa-2020	195	21	met	meet	VERB
ajfa-2020	195	22	the	the	DET
ajfa-2020	195	23	pub	pub	NOUN
ajfa-2020	195	24	n	n	PRON
ajfa-2020	195	25	are	be	AUX
ajfa-2020	195	26	to	to	ADP
ajfa-2020	195	27	a	a	DET
ajfa-2020	195	28	ponsibilities	ponsibilitie	NOUN
ajfa-2020	195	29	s	s	PRON
ajfa-2020	195	30	are	be	AUX
ajfa-2020	195	31	develo	develo	ADJ
ajfa-2020	195	32	he	he	PRON
ajfa-2020	195	33	failure	failure	NOUN
ajfa-2020	195	34	t	t	X
ajfa-2020	195	35	lure	lure	VERB
ajfa-2020	195	36	to	to	ADP
ajfa-2020	195	37	dete	dete	ADJ
ajfa-2020	195	38	ection	ection	PROPN
ajfa-2020	195	39	.	.	PUNCT
ajfa-2020	196	1	ure	ure	VERB
ajfa-2020	196	2	to	to	PART
ajfa-2020	196	3	detect	detect	VERB
ajfa-2020	196	4	ure	ure	PROPN
ajfa-2020	196	5	to	to	PART
ajfa-2020	196	6	detect	detect	VERB
ajfa-2020	196	7	lure	lure	NOUN
ajfa-2020	196	8	to	to	ADP
ajfa-2020	196	9	dete	dete	ADJ
ajfa-2020	196	10	ansactions	ansaction	NOUN
ajfa-2020	196	11	.	.	PUNCT
ajfa-2020	197	1	ure	ure	VERB
ajfa-2020	197	2	to	to	ADP
ajfa-2020	197	3	detec	detec	ADJ
ajfa-2020	197	4	failure	failure	NOUN
ajfa-2020	197	5	to	to	ADP
ajfa-2020	197	6	ansactions	ansaction	NOUN
ajfa-2020	197	7	(	(	PUNCT
ajfa-2020	197	8	lure	lure	VERB
ajfa-2020	197	9	to	to	ADP
ajfa-2020	197	10	dete	dete	ADJ
ajfa-2020	197	11	rich	rich	ADJ
ajfa-2020	197	12	manage	manage	NOUN
ajfa-2020	197	13	lure	lure	NOUN
ajfa-2020	197	14	to	to	ADP
ajfa-2020	197	15	dete	dete	ADJ
ajfa-2020	197	16	stocks	stock	NOUN
ajfa-2020	197	17	)	)	PUNCT
ajfa-2020	197	18	tha	tha	NOUN
ajfa-2020	198	1	r	r	NOUN
ajfa-2020	198	2	failure	failure	NOUN
ajfa-2020	198	3	to	to	ADP
ajfa-2020	198	4	statements	statement	NOUN
ajfa-2020	198	5	n	n	DET
ajfa-2020	198	6	journal	journal	NOUN
ajfa-2020	198	7	of	of	ADP
ajfa-2020	198	8	f	f	PROPN
ajfa-2020	198	9	last	last	ADJ
ajfa-2020	198	10	40	40	NUM
ajfa-2020	198	11	yea	yea	NOUN
ajfa-2020	198	12	namely	namely	ADV
ajfa-2020	198	13	that	that	PRON
ajfa-2020	198	14	solidified	solidify	VERB
ajfa-2020	198	15	in	in	ADP
ajfa-2020	198	16	do	do	VERB
ajfa-2020	198	17	the	the	DET
ajfa-2020	198	18	views	view	NOUN
ajfa-2020	198	19	onsiderably	onsiderably	ADV
ajfa-2020	198	20	.	.	PUNCT
ajfa-2020	199	1	raud	raud	PROPN
ajfa-2020	199	2	detecti	detecti	PROPN
ajfa-2020	199	3	remained	remain	VERB
ajfa-2020	199	4	c	c	PROPN
ajfa-2020	199	5	ional	ional	ADJ
ajfa-2020	199	6	publi	publi	PROPN
ajfa-2020	199	7	blic	blic	PROPN
ajfa-2020	199	8	’s	’s	PART
ajfa-2020	199	9	expec	expec	PROPN
ajfa-2020	199	10	scertain	scertain	VERB
ajfa-2020	199	11	th	th	X
ajfa-2020	199	12	s	s	NOUN
ajfa-2020	199	13	to	to	PART
ajfa-2020	199	14	detect	detect	VERB
ajfa-2020	199	15	oped	oped	NOUN
ajfa-2020	199	16	and	and	CCONJ
ajfa-2020	199	17	tes	tes	NOUN
ajfa-2020	199	18	o	o	PROPN
ajfa-2020	200	1	detect	detect	VERB
ajfa-2020	200	2	m	m	PROPN
ajfa-2020	200	3	ct	ct	NOUN
ajfa-2020	200	4	material	material	NOUN
ajfa-2020	200	5	material	material	NOUN
ajfa-2020	200	6	fra	fra	NOUN
ajfa-2020	200	7	material	material	NOUN
ajfa-2020	200	8	fra	fra	X
ajfa-2020	200	9	ect	ect	VERB
ajfa-2020	200	10	material	material	NOUN
ajfa-2020	200	11	ct	ct	PROPN
ajfa-2020	200	12	fraud	fraud	NOUN
ajfa-2020	200	13	tha	tha	NOUN
ajfa-2020	200	14	detect	detect	NOUN
ajfa-2020	200	15	mat	mat	NOUN
ajfa-2020	200	16	(	(	PUNCT
ajfa-2020	200	17	i.e.	i.e.	X
ajfa-2020	200	18	,	,	PUNCT
ajfa-2020	200	19	shares	share	NOUN
ajfa-2020	200	20	ect	ect	VERB
ajfa-2020	200	21	the	the	DET
ajfa-2020	200	22	type	type	NOUN
ajfa-2020	200	23	ers	er	NOUN
ajfa-2020	200	24	,	,	PUNCT
ajfa-2020	200	25	officers	officer	NOUN
ajfa-2020	200	26	ect	ect	VERB
ajfa-2020	200	27	the	the	DET
ajfa-2020	200	28	type	type	NOUN
ajfa-2020	200	29	at	at	ADP
ajfa-2020	200	30	are	be	AUX
ajfa-2020	200	31	comm	comm	NOUN
ajfa-2020	200	32	o	o	NOUN
ajfa-2020	200	33	detect	detect	VERB
ajfa-2020	200	34	m	m	NOUN
ajfa-2020	200	35	s	s	NOUN
ajfa-2020	200	36	that	that	PRON
ajfa-2020	200	37	are	be	AUX
ajfa-2020	200	38	c	c	NOUN
ajfa-2020	200	39	finance	finance	PROPN
ajfa-2020	200	40	&	&	CCONJ
ajfa-2020	200	41	ac	ac	PROPN
ajfa-2020	200	42	issn	issn	PROPN
ajfa-2020	200	43	19	19	NUM
ajfa-2020	200	44	2013	2013	NUM
ajfa-2020	200	45	,	,	PUNCT
ajfa-2020	200	46	vol	vol	NOUN
ajfa-2020	200	47	.	.	PUNCT
ajfa-2020	201	1	www.macrothi	www.macrothi	X
ajfa-2020	201	2	ars	ar	NOUN
ajfa-2020	202	1	or	or	CCONJ
ajfa-2020	202	2	so	so	ADV
ajfa-2020	202	3	ha	ha	INTJ
ajfa-2020	202	4	at	at	ADP
ajfa-2020	202	5	the	the	DET
ajfa-2020	202	6	gradu	gradu	NOUN
ajfa-2020	202	7	n	n	NOUN
ajfa-2020	202	8	the	the	DET
ajfa-2020	202	9	second	second	ADJ
ajfa-2020	202	10	s	s	NOUN
ajfa-2020	202	11	differ	differ	NOUN
ajfa-2020	202	12	betw	betw	NOUN
ajfa-2020	202	13	the	the	DET
ajfa-2020	202	14	percen	percen	NOUN
ajfa-2020	202	15	ion	ion	NOUN
ajfa-2020	202	16	is	be	AUX
ajfa-2020	202	17	subst	subst	VERB
ajfa-2020	202	18	consistent	consistent	ADJ
ajfa-2020	202	19	ov	ov	INTJ
ajfa-2020	202	20	icity	icity	NOUN
ajfa-2020	202	21	to	to	PART
ajfa-2020	202	22	cha	cha	NOUN
ajfa-2020	202	23	ctations	ctation	NOUN
ajfa-2020	202	24	is	be	AUX
ajfa-2020	202	25	he	he	PRON
ajfa-2020	202	26	nature	nature	NOUN
ajfa-2020	202	27	o	o	X
ajfa-2020	202	28	corporate	corporate	ADJ
ajfa-2020	202	29	f	f	PROPN
ajfa-2020	202	30	sted	ste	VERB
ajfa-2020	202	31	:	:	PUNCT
ajfa-2020	202	32	material	material	NOUN
ajfa-2020	202	33	frau	frau	PROPN
ajfa-2020	202	34	fraud	fraud	NOUN
ajfa-2020	202	35	in	in	ADP
ajfa-2020	202	36	a	a	DET
ajfa-2020	202	37	raud	raud	NOUN
ajfa-2020	202	38	when	when	SCONJ
ajfa-2020	202	39	c	c	PROPN
ajfa-2020	202	40	raud	raud	VERB
ajfa-2020	202	41	when	when	SCONJ
ajfa-2020	202	42	c	c	PROPN
ajfa-2020	202	43	fraud	fraud	NOUN
ajfa-2020	202	44	in	in	ADP
ajfa-2020	202	45	si	si	PROPN
ajfa-2020	202	46	at	at	ADP
ajfa-2020	202	47	materially	materially	ADV
ajfa-2020	202	48	terial	terial	PROPN
ajfa-2020	202	49	fraud	fraud	NOUN
ajfa-2020	202	50	trading	trading	NOUN
ajfa-2020	202	51	irr	irr	NOUN
ajfa-2020	202	52	e	e	PROPN
ajfa-2020	202	53	of	of	ADP
ajfa-2020	202	54	materia	materia	PROPN
ajfa-2020	202	55	s	s	PROPN
ajfa-2020	202	56	,	,	PUNCT
ajfa-2020	202	57	or	or	CCONJ
ajfa-2020	202	58	directo	directo	X
ajfa-2020	202	59	e	e	X
ajfa-2020	202	60	of	of	ADP
ajfa-2020	202	61	materia	materia	PROPN
ajfa-2020	202	62	mitted	mitte	VERB
ajfa-2020	202	63	to	to	ADP
ajfa-2020	202	64	pe	pe	PROPN
ajfa-2020	202	65	material	material	NOUN
ajfa-2020	202	66	,	,	PUNCT
ajfa-2020	202	67	de	de	X
ajfa-2020	202	68	committed	commit	VERB
ajfa-2020	202	69	ccounting	ccounte	VERB
ajfa-2020	202	70	946	946	NUM
ajfa-2020	202	71	-	-	PUNCT
ajfa-2020	202	72	052x	052x	NOUN
ajfa-2020	202	73	5	5	NUM
ajfa-2020	202	74	,	,	PUNCT
ajfa-2020	202	75	no	no	INTJ
ajfa-2020	202	76	.	.	NOUN
ajfa-2020	202	77	1	1	NUM
ajfa-2020	202	78	ink.org/ajfa	ink.org/ajfa	X
ajfa-2020	202	79	ave	ave	NOUN
ajfa-2020	202	80	been	be	AUX
ajfa-2020	202	81	ual	ual	ADJ
ajfa-2020	202	82	move	move	NOUN
ajfa-2020	202	83	d	d	NOUN
ajfa-2020	202	84	half	half	NOUN
ajfa-2020	202	85	of	of	ADP
ajfa-2020	202	86	ween	ween	NOUN
ajfa-2020	202	87	the	the	DET
ajfa-2020	202	88	ntage	ntage	NOUN
ajfa-2020	202	89	of	of	ADP
ajfa-2020	202	90	antial	antial	NOUN
ajfa-2020	202	91	.	.	PUNCT
ajfa-2020	203	1	it	it	PRON
ajfa-2020	203	2	ver	ver	VERB
ajfa-2020	203	3	time	time	NOUN
ajfa-2020	203	4	ange	ange	NOUN
ajfa-2020	203	5	the	the	DET
ajfa-2020	203	6	an	an	DET
ajfa-2020	203	7	issue	issue	NOUN
ajfa-2020	203	8	of	of	ADP
ajfa-2020	203	9	audit	audit	NOUN
ajfa-2020	203	10	fraud	fraud	NOUN
ajfa-2020	203	11	.	.	PUNCT
ajfa-2020	204	1	in	in	ADP
ajfa-2020	204	2	ud	ud	INTJ
ajfa-2020	204	3	in	in	ADP
ajfa-2020	204	4	an	an	DET
ajfa-2020	204	5	detailed	detailed	ADJ
ajfa-2020	204	6	collusion	collusion	NOUN
ajfa-2020	204	7	collusion	collusion	NOUN
ajfa-2020	204	8	ituations	ituation	NOUN
ajfa-2020	204	9	y	y	PROPN
ajfa-2020	204	10	affects	affect	VERB
ajfa-2020	204	11	d	d	PROPN
ajfa-2020	204	12	that	that	PRON
ajfa-2020	204	13	is	be	AUX
ajfa-2020	204	14	regularly	regularly	ADV
ajfa-2020	204	15	al	al	PROPN
ajfa-2020	204	16	frauds	fraud	NOUN
ajfa-2020	204	17	ors	or	NOUN
ajfa-2020	204	18	of	of	ADP
ajfa-2020	204	19	an	an	DET
ajfa-2020	204	20	al	al	PROPN
ajfa-2020	204	21	frauds	fraud	NOUN
ajfa-2020	204	22	ersonally	ersonally	ADV
ajfa-2020	204	23	eliberate	eliberate	ADJ
ajfa-2020	204	24	for	for	ADP
ajfa-2020	204	25	the	the	DET
ajfa-2020	204	26	purpose	purpose	NOUN
ajfa-2020	204	27	a	a	DET
ajfa-2020	204	28	choic	choic	ADJ
ajfa-2020	204	29	asked	ask	VERB
ajfa-2020	204	30	t	t	NOUN
ajfa-2020	204	31	respond	respond	NOUN
ajfa-2020	204	32	detectio	detectio	PROPN
ajfa-2020	204	33	analyzin	analyzin	PROPN
ajfa-2020	204	34	choice	choice	NOUN
ajfa-2020	204	35	,	,	PUNCT
ajfa-2020	204	36	(	(	PUNCT
ajfa-2020	204	37	coded	code	VERB
ajfa-2020	204	38	side	side	NOUN
ajfa-2020	204	39	of	of	ADP
ajfa-2020	204	40	t	t	PROPN
ajfa-2020	204	41	the	the	DET
ajfa-2020	204	42	an	an	DET
ajfa-2020	204	43	wilcoxo	wilcoxo	VERB
ajfa-2020	204	44	establis	establis	NOUN
ajfa-2020	204	45	signific	signific	NOUN
ajfa-2020	204	46	means	mean	VERB
ajfa-2020	204	47	signific	signific	ADJ
ajfa-2020	204	48	be	be	AUX
ajfa-2020	204	49	claim	claim	NOUN
ajfa-2020	204	50	(	(	PUNCT
ajfa-2020	204	51	siegel	siegel	NOUN
ajfa-2020	204	52	for	for	ADP
ajfa-2020	204	53	the	the	DET
ajfa-2020	204	54	group	group	NOUN
ajfa-2020	204	55	c	c	PROPN
ajfa-2020	204	56	top-500	top-500	PROPN
ajfa-2020	204	57	financia	financia	PROPN
ajfa-2020	204	58	prepare	prepare	VERB
ajfa-2020	204	59	a	a	DET
ajfa-2020	204	60	total	total	ADJ
ajfa-2020	204	61	non	non	ADJ
ajfa-2020	204	62	-	-	ADJ
ajfa-2020	204	63	res	res	ADJ
ajfa-2020	204	64	explana	explana	ADJ
ajfa-2020	204	65	auditee	auditee	NOUN
ajfa-2020	204	66	member	member	NOUN
ajfa-2020	204	67	is	be	AUX
ajfa-2020	204	68	a	a	DET
ajfa-2020	204	69	very	very	ADV
ajfa-2020	204	70	investig	investig	NOUN
ajfa-2020	204	71	as	as	SCONJ
ajfa-2020	204	72	the	the	DET
ajfa-2020	204	73	instituti	instituti	NOUN
ajfa-2020	204	74	with	with	ADP
ajfa-2020	204	75	re	re	NOUN
ajfa-2020	204	76	surveye	surveye	VERB
ajfa-2020	204	77	differen	differen	PROPN
ajfa-2020	204	78	the	the	DET
ajfa-2020	204	79	surv	surv	PROPN
ajfa-2020	204	80	stateme	stateme	PROPN
ajfa-2020	204	81	results	result	NOUN
ajfa-2020	204	82	respond	respond	VERB
ajfa-2020	204	83	table	table	NOUN
ajfa-2020	204	84	3	3	NUM
ajfa-2020	205	1	it	it	PRON
ajfa-2020	205	2	is	be	AUX
ajfa-2020	205	3	ack	ack	ADV
ajfa-2020	205	4	e	e	NOUN
ajfa-2020	205	5	of	of	ADP
ajfa-2020	205	6	defraud	defraud	PROPN
ajfa-2020	205	7	ce	ce	PROPN
ajfa-2020	205	8	of	of	ADP
ajfa-2020	205	9	six	six	NUM
ajfa-2020	205	10	alt	alt	ADJ
ajfa-2020	205	11	to	to	PART
ajfa-2020	205	12	give	give	VERB
ajfa-2020	205	13	one	one	NUM
ajfa-2020	205	14	dents	dent	NOUN
ajfa-2020	205	15	may	may	AUX
ajfa-2020	205	16	n	n	ADV
ajfa-2020	205	17	on	on	ADV
ajfa-2020	205	18	,	,	PUNCT
ajfa-2020	205	19	the	the	DET
ajfa-2020	205	20	‘	'	PUNCT
ajfa-2020	205	21	don	don	PROPN
ajfa-2020	205	22	ng	ng	PROPN
ajfa-2020	205	23	.	.	PUNCT
ajfa-2020	206	1	therefo	therefo	PROPN
ajfa-2020	206	2	were	be	AUX
ajfa-2020	206	3	calcu	calcu	NOUN
ajfa-2020	206	4	5	5	NUM
ajfa-2020	206	5	)	)	PUNCT
ajfa-2020	206	6	’	'	PUNCT
ajfa-2020	206	7	on	on	ADP
ajfa-2020	206	8	the	the	DET
ajfa-2020	206	9	le	le	X
ajfa-2020	206	10	the	the	DET
ajfa-2020	206	11	scale	scale	NOUN
ajfa-2020	206	12	.	.	PUNCT
ajfa-2020	207	1	nalysis	nalysis	NOUN
ajfa-2020	207	2	is	be	AUX
ajfa-2020	207	3	on	on	ADP
ajfa-2020	207	4	-	-	PUNCT
ajfa-2020	207	5	mann	mann	NOUN
ajfa-2020	207	6	-	-	PUNCT
ajfa-2020	207	7	w	w	NOUN
ajfa-2020	207	8	sh	sh	INTJ
ajfa-2020	207	9	whether	whether	SCONJ
ajfa-2020	207	10	a	a	DET
ajfa-2020	207	11	ca	ca	NOUN
ajfa-2020	207	12	nt	nt	PRON
ajfa-2020	207	13	.	.	PUNCT
ajfa-2020	208	1	the	the	DET
ajfa-2020	208	2	w	w	NOUN
ajfa-2020	208	3	of	of	ADP
ajfa-2020	208	4	the	the	DET
ajfa-2020	208	5	two	two	NUM
ajfa-2020	208	6	ca	can	AUX
ajfa-2020	208	7	nt	not	PART
ajfa-2020	208	8	differen	differen	NOUN
ajfa-2020	208	9	med	me	VERB
ajfa-2020	208	10	that	that	SCONJ
ajfa-2020	208	11	the	the	DET
ajfa-2020	208	12	and	and	CCONJ
ajfa-2020	208	13	castell	castell	NOUN
ajfa-2020	208	14	e	e	NOUN
ajfa-2020	208	15	purpose	purpose	NOUN
ajfa-2020	208	16	o	o	X
ajfa-2020	208	17	consisting	consist	VERB
ajfa-2020	208	18	0	0	NUM
ajfa-2020	208	19	public	public	ADJ
ajfa-2020	208	20	co	co	NOUN
ajfa-2020	208	21	al	al	PROPN
ajfa-2020	208	22	analysts	analyst	NOUN
ajfa-2020	208	23	ers	er	NOUN
ajfa-2020	208	24	of	of	ADP
ajfa-2020	208	25	financ	financ	NOUN
ajfa-2020	208	26	of	of	ADP
ajfa-2020	208	27	964	964	NUM
ajfa-2020	208	28	ques	que	NOUN
ajfa-2020	208	29	spondents	spondent	NOUN
ajfa-2020	208	30	w	w	ADP
ajfa-2020	208	31	ation	ation	PROPN
ajfa-2020	208	32	,	,	PUNCT
ajfa-2020	208	33	340	340	NUM
ajfa-2020	208	34	o	o	NOUN
ajfa-2020	208	35	group	group	NOUN
ajfa-2020	208	36	,	,	PUNCT
ajfa-2020	208	37	and	and	CCONJ
ajfa-2020	208	38	rs	rs	INTJ
ajfa-2020	208	39	surveyed	survey	VERB
ajfa-2020	208	40	y	y	PROPN
ajfa-2020	208	41	satisfactor	satisfactor	PROPN
ajfa-2020	208	42	gation	gation	PROPN
ajfa-2020	208	43	resu	resu	PROPN
ajfa-2020	208	44	respondent	respondent	NOUN
ajfa-2020	208	45	ional	ional	PROPN
ajfa-2020	208	46	invest	invest	NOUN
ajfa-2020	208	47	espect	espect	VERB
ajfa-2020	208	48	to	to	ADP
ajfa-2020	208	49	ac	ac	PROPN
ajfa-2020	208	50	ed	ed	PROPN
ajfa-2020	208	51	opinions	opinion	NOUN
ajfa-2020	208	52	nce	nce	NOUN
ajfa-2020	208	53	of	of	ADP
ajfa-2020	208	54	opin	opin	NOUN
ajfa-2020	208	55	vey	vey	NOUN
ajfa-2020	208	56	results	result	NOUN
ajfa-2020	208	57	a	a	DET
ajfa-2020	208	58	ent	ent	NOUN
ajfa-2020	208	59	response	response	NOUN
ajfa-2020	208	60	which	which	PRON
ajfa-2020	208	61	exa	exa	PROPN
ajfa-2020	208	62	dent	dent	NOUN
ajfa-2020	208	63	groups	group	NOUN
ajfa-2020	208	64	.	.	PUNCT
ajfa-2020	209	1	knowledged	knowledge	VERB
ajfa-2020	209	2	ding	de	VERB
ajfa-2020	209	3	the	the	DET
ajfa-2020	209	4	inve	inve	ADJ
ajfa-2020	209	5	ternative	ternative	ADJ
ajfa-2020	209	6	res	re	NOUN
ajfa-2020	209	7	e	e	NOUN
ajfa-2020	209	8	level	level	NOUN
ajfa-2020	209	9	of	of	ADP
ajfa-2020	209	10	a	a	PRON
ajfa-2020	209	11	not	not	PART
ajfa-2020	209	12	have	have	VERB
ajfa-2020	209	13	bac	bac	PROPN
ajfa-2020	210	1	n’t	n’t	NOUN
ajfa-2020	210	2	know	know	VERB
ajfa-2020	211	1	(	(	PUNCT
ajfa-2020	211	2	c	c	NOUN
ajfa-2020	211	3	ore	ore	NOUN
ajfa-2020	211	4	,	,	PUNCT
ajfa-2020	211	5	the	the	DET
ajfa-2020	211	6	fiv	fiv	NOUN
ajfa-2020	211	7	ulated	ulate	VERB
ajfa-2020	211	8	by	by	ADP
ajfa-2020	211	9	us	we	PRON
ajfa-2020	211	10	eft	eft	PROPN
ajfa-2020	211	11	hand	hand	NOUN
ajfa-2020	211	12	sid	sid	PROPN
ajfa-2020	211	13	made	make	VERB
ajfa-2020	211	14	of	of	ADP
ajfa-2020	211	15	whitney	whitney	PROPN
ajfa-2020	211	16	tes	tes	PROPN
ajfa-2020	211	17	apparent	apparent	ADJ
ajfa-2020	211	18	dif	dif	X
ajfa-2020	211	19	wilcoxon	wilcoxon	PROPN
ajfa-2020	211	20	-	-	PUNCT
ajfa-2020	211	21	ma	ma	NOUN
ajfa-2020	211	22	population	population	NOUN
ajfa-2020	211	23	nces	nce	NOUN
ajfa-2020	211	24	were	be	AUX
ajfa-2020	211	25	fo	fo	ADP
ajfa-2020	211	26	e	e	NOUN
ajfa-2020	211	27	auditors	auditor	NOUN
ajfa-2020	211	28	a	a	DET
ajfa-2020	211	29	lan	lan	PROPN
ajfa-2020	211	30	,	,	PUNCT
ajfa-2020	211	31	1989	1989	NUM
ajfa-2020	211	32	)	)	PUNCT
ajfa-2020	212	1	f	f	NOUN
ajfa-2020	212	2	this	this	DET
ajfa-2020	212	3	study	study	NOUN
ajfa-2020	212	4	of	of	ADP
ajfa-2020	212	5	financia	financia	PROPN
ajfa-2020	212	6	ompanies	ompanie	NOUN
ajfa-2020	212	7	;	;	PUNCT
ajfa-2020	212	8	a	a	DET
ajfa-2020	212	9	and	and	CCONJ
ajfa-2020	212	10	bank	bank	NOUN
ajfa-2020	212	11	lo	lo	PROPN
ajfa-2020	212	12	cial	cial	ADJ
ajfa-2020	212	13	statemen	stateman	NOUN
ajfa-2020	212	14	stionnaires	stionnaire	NOUN
ajfa-2020	212	15	w	w	VERB
ajfa-2020	212	16	was	be	AUX
ajfa-2020	212	17	done	do	VERB
ajfa-2020	212	18	by	by	ADP
ajfa-2020	212	19	of	of	ADP
ajfa-2020	212	20	which	which	PRON
ajfa-2020	212	21	w	w	PROPN
ajfa-2020	212	22	d	d	NOUN
ajfa-2020	212	23	213	213	NUM
ajfa-2020	212	24	to	to	ADP
ajfa-2020	212	25	the	the	DET
ajfa-2020	212	26	d	d	NOUN
ajfa-2020	212	27	,	,	PUNCT
ajfa-2020	212	28	there	there	PRON
ajfa-2020	212	29	were	be	VERB
ajfa-2020	212	30	ry	ry	PROPN
ajfa-2020	212	31	response	response	NOUN
ajfa-2020	212	32	ults	ult	NOUN
ajfa-2020	212	33	t	t	PROPN
ajfa-2020	212	34	group	group	NOUN
ajfa-2020	212	35	of	of	ADP
ajfa-2020	212	36	t	t	PROPN
ajfa-2020	212	37	tors	tor	NOUN
ajfa-2020	212	38	,	,	PUNCT
ajfa-2020	212	39	and	and	CCONJ
ajfa-2020	212	40	ba	ba	NOUN
ajfa-2020	212	41	ccounting	ccounte	VERB
ajfa-2020	212	42	in	in	ADP
ajfa-2020	212	43	s	s	PROPN
ajfa-2020	212	44	of	of	ADP
ajfa-2020	212	45	auditor	auditor	NOUN
ajfa-2020	212	46	nions	nion	NOUN
ajfa-2020	212	47	within	within	ADP
ajfa-2020	212	48	are	be	AUX
ajfa-2020	212	49	exhibite	exhibite	ADJ
ajfa-2020	212	50	es	es	NOUN
ajfa-2020	212	51	are	be	AUX
ajfa-2020	212	52	provi	provi	PROPN
ajfa-2020	212	53	amine	amine	ADJ
ajfa-2020	212	54	whet	whet	NOUN
ajfa-2020	212	55	.	.	PUNCT
ajfa-2020	213	1	the	the	DET
ajfa-2020	213	2	summ	summ	PROPN
ajfa-2020	213	3	d	d	PROPN
ajfa-2020	213	4	that	that	SCONJ
ajfa-2020	213	5	,	,	PUNCT
ajfa-2020	213	6	altho	altho	NOUN
ajfa-2020	213	7	esting	este	VERB
ajfa-2020	213	8	publi	publi	NOUN
ajfa-2020	213	9	sponses	sponse	VERB
ajfa-2020	213	10	for	for	ADP
ajfa-2020	213	11	agreement	agreement	NOUN
ajfa-2020	213	12	.	.	PUNCT
ajfa-2020	214	1	ckground	ckground	PROPN
ajfa-2020	214	2	kn	kn	PROPN
ajfa-2020	214	3	coded	code	VERB
ajfa-2020	214	4	0	0	NUM
ajfa-2020	214	5	)	)	PUNCT
ajfa-2020	214	6	’	'	PUNCT
ajfa-2020	214	7	ch	ch	NOUN
ajfa-2020	214	8	ve	ve	PROPN
ajfa-2020	214	9	choices	choice	NOUN
ajfa-2020	214	10	o	o	NOUN
ajfa-2020	214	11	sing	sing	VERB
ajfa-2020	214	12	the	the	DET
ajfa-2020	214	13	fiv	fiv	NOUN
ajfa-2020	214	14	de	de	X
ajfa-2020	214	15	of	of	ADP
ajfa-2020	214	16	the	the	DET
ajfa-2020	214	17	sca	sca	PROPN
ajfa-2020	215	1	f	f	PROPN
ajfa-2020	215	2	the	the	DET
ajfa-2020	215	3	diff	diff	PROPN
ajfa-2020	215	4	st	st	PROPN
ajfa-2020	215	5	.	.	PROPN
ajfa-2020	216	1	the	the	DET
ajfa-2020	216	2	wi	wi	PROPN
ajfa-2020	216	3	fferences	fference	NOUN
ajfa-2020	216	4	of	of	ADP
ajfa-2020	216	5	ann	ann	PROPN
ajfa-2020	216	6	-	-	PUNCT
ajfa-2020	216	7	whitne	whitne	NOUN
ajfa-2020	216	8	ns	ns	NUM
ajfa-2020	216	9	without	without	SCONJ
ajfa-2020	216	10	h	h	PROPN
ajfa-2020	216	11	found	find	VERB
ajfa-2020	216	12	amon	amon	PROPN
ajfa-2020	216	13	re	re	AUX
ajfa-2020	216	14	expected	expect	VERB
ajfa-2020	216	15	y	y	PROPN
ajfa-2020	216	16	,	,	PUNCT
ajfa-2020	216	17	three	three	NUM
ajfa-2020	216	18	gro	gro	NOUN
ajfa-2020	216	19	al	al	PROPN
ajfa-2020	216	20	directors	director	NOUN
ajfa-2020	216	21	,	,	PUNCT
ajfa-2020	216	22	and	and	CCONJ
ajfa-2020	216	23	the	the	DET
ajfa-2020	216	24	gro	gro	PROPN
ajfa-2020	216	25	oan	oan	PROPN
ajfa-2020	216	26	officers	officer	NOUN
ajfa-2020	216	27	nts	nt	NOUN
ajfa-2020	216	28	.	.	PROPN
ajfa-2020	216	29	were	be	AUX
ajfa-2020	216	30	mailed	mail	VERB
ajfa-2020	216	31	669	669	NUM
ajfa-2020	216	32	duplic	duplic	NOUN
ajfa-2020	216	33	went	go	VERB
ajfa-2020	216	34	to	to	ADP
ajfa-2020	216	35	mem	mem	VERB
ajfa-2020	216	36	members	member	NOUN
ajfa-2020	216	37	o	o	NOUN
ajfa-2020	216	38	e	e	ADP
ajfa-2020	216	39	341	341	NUM
ajfa-2020	216	40	usabl	usabl	ADJ
ajfa-2020	216	41	e	e	NOUN
ajfa-2020	216	42	rate	rate	NOUN
ajfa-2020	216	43	within	within	ADP
ajfa-2020	216	44	the	the	DET
ajfa-2020	216	45	users	user	NOUN
ajfa-2020	216	46	of	of	ADP
ajfa-2020	216	47	ank	ank	PROPN
ajfa-2020	216	48	loan	loan	PROPN
ajfa-2020	216	49	of	of	ADP
ajfa-2020	216	50	nformation	nformation	NOUN
ajfa-2020	216	51	,	,	PUNCT
ajfa-2020	216	52	r	r	NOUN
ajfa-2020	216	53	’s	’s	PART
ajfa-2020	216	54	respons	respon	NOUN
ajfa-2020	216	55	n	n	CCONJ
ajfa-2020	216	56	the	the	DET
ajfa-2020	216	57	user	user	NOUN
ajfa-2020	216	58	gr	gr	ADP
ajfa-2020	216	59	ed	ed	NOUN
ajfa-2020	216	60	in	in	ADP
ajfa-2020	216	61	table	table	NOUN
ajfa-2020	216	62	ided	ide	VERB
ajfa-2020	216	63	.	.	PUNCT
ajfa-2020	217	1	in	in	ADP
ajfa-2020	217	2	add	add	VERB
ajfa-2020	217	3	ther	ther	PROPN
ajfa-2020	217	4	differe	differe	PROPN
ajfa-2020	217	5	mary	mary	PROPN
ajfa-2020	217	6	and	and	CCONJ
ajfa-2020	217	7	ov	ov	PROPN
ajfa-2020	217	8	ough	ough	PROPN
ajfa-2020	217	9	judgm	judgm	PROPN
ajfa-2020	217	10	39	39	NUM
ajfa-2020	217	11	ic	ic	NOUN
ajfa-2020	217	12	.	.	PUNCT
ajfa-2020	218	1	each	each	DET
ajfa-2020	218	2	statem	statem	NOUN
ajfa-2020	218	3	in	in	ADP
ajfa-2020	218	4	order	order	NOUN
ajfa-2020	218	5	to	to	PART
ajfa-2020	218	6	nowledge	nowledge	VERB
ajfa-2020	218	7	a	a	DET
ajfa-2020	218	8	hoice	hoice	NOUN
ajfa-2020	218	9	is	be	AUX
ajfa-2020	218	10	giv	giv	PROPN
ajfa-2020	218	11	of	of	ADP
ajfa-2020	218	12	level	level	NOUN
ajfa-2020	218	13	of	of	ADP
ajfa-2020	218	14	ve	ve	NOUN
ajfa-2020	218	15	-	-	PUNCT
ajfa-2020	218	16	point	point	NOUN
ajfa-2020	218	17	lik	lik	NOUN
ajfa-2020	218	18	ale	ale	NOUN
ajfa-2020	218	19	to	to	ADP
ajfa-2020	218	20	‘	'	PUNCT
ajfa-2020	218	21	stron	stron	NOUN
ajfa-2020	218	22	ferences	ference	NOUN
ajfa-2020	218	23	in	in	ADP
ajfa-2020	218	24	wilcoxon	wilcoxon	PROPN
ajfa-2020	218	25	-	-	PUNCT
ajfa-2020	218	26	ma	ma	PROPN
ajfa-2020	218	27	f	f	PROPN
ajfa-2020	218	28	opinion	opinion	PROPN
ajfa-2020	218	29	b	b	PROPN
ajfa-2020	218	30	ey	ey	PRON
ajfa-2020	218	31	test	test	NOUN
ajfa-2020	218	32	was	be	AUX
ajfa-2020	218	33	c	c	NOUN
ajfa-2020	218	34	having	have	VERB
ajfa-2020	218	35	to	to	PART
ajfa-2020	218	36	t	t	PROPN
ajfa-2020	218	37	ngst	ngst	CCONJ
ajfa-2020	218	38	five	five	NUM
ajfa-2020	218	39	gro	gro	PROPN
ajfa-2020	218	40	d	d	NOUN
ajfa-2020	218	41	to	to	PART
ajfa-2020	218	42	be	be	AUX
ajfa-2020	218	43	held	hold	VERB
ajfa-2020	218	44	oups	oup	NOUN
ajfa-2020	218	45	were	be	AUX
ajfa-2020	218	46	s	s	PRON
ajfa-2020	218	47	,	,	PUNCT
ajfa-2020	218	48	ceos	ceo	NOUN
ajfa-2020	218	49	,	,	PUNCT
ajfa-2020	218	50	or	or	CCONJ
ajfa-2020	218	51	oup	oup	PROPN
ajfa-2020	218	52	of	of	ADP
ajfa-2020	218	53	use	use	NOUN
ajfa-2020	218	54	s.	s.	PROPN
ajfa-2020	219	1	the	the	DET
ajfa-2020	219	2	subg	subg	PROPN
ajfa-2020	219	3	d.	d.	PROPN
ajfa-2020	219	4	in	in	ADP
ajfa-2020	219	5	order	order	NOUN
ajfa-2020	219	6	t	t	PROPN
ajfa-2020	219	7	cate	cate	PROPN
ajfa-2020	219	8	copies	copy	NOUN
ajfa-2020	219	9	o	o	PROPN
ajfa-2020	219	10	mbers	mber	NOUN
ajfa-2020	219	11	of	of	ADP
ajfa-2020	219	12	th	th	NUM
ajfa-2020	219	13	of	of	ADP
ajfa-2020	219	14	the	the	DET
ajfa-2020	219	15	users	user	NOUN
ajfa-2020	219	16	le	le	X
ajfa-2020	219	17	responses	response	NOUN
ajfa-2020	219	18	n	n	PRON
ajfa-2020	219	19	an	an	DET
ajfa-2020	219	20	east	east	NOUN
ajfa-2020	219	21	-	-	PUNCT
ajfa-2020	219	22	as	as	ADP
ajfa-2020	219	23	f	f	PROPN
ajfa-2020	219	24	financial	financial	ADJ
ajfa-2020	219	25	fficers	fficer	NOUN
ajfa-2020	219	26	,	,	PUNCT
ajfa-2020	219	27	who	who	PRON
ajfa-2020	219	28	,	,	PUNCT
ajfa-2020	219	29	the	the	DET
ajfa-2020	219	30	analys	analys	NOUN
ajfa-2020	219	31	sibility	sibility	NOUN
ajfa-2020	219	32	betw	betw	PROPN
ajfa-2020	219	33	roup	roup	PROPN
ajfa-2020	219	34	was	be	AUX
ajfa-2020	219	35	al	al	PROPN
ajfa-2020	219	36	1	1	NUM
ajfa-2020	219	37	,	,	PUNCT
ajfa-2020	219	38	where	where	SCONJ
ajfa-2020	219	39	th	th	NUM
ajfa-2020	219	40	dition	dition	NOUN
ajfa-2020	219	41	,	,	PUNCT
ajfa-2020	219	42	tabl	tabl	NOUN
ajfa-2020	219	43	ences	ence	NOUN
ajfa-2020	219	44	are	be	AUX
ajfa-2020	219	45	e	e	NOUN
ajfa-2020	219	46	verview	verview	NOUN
ajfa-2020	219	47	of	of	ADP
ajfa-2020	219	48	ment	ment	NOUN
ajfa-2020	219	49	of	of	ADP
ajfa-2020	219	50	the	the	DET
ajfa-2020	219	51	asian	asian	ADJ
ajfa-2020	219	52	ment	ment	NOUN
ajfa-2020	219	53	is	be	AUX
ajfa-2020	219	54	desi	desi	NOUN
ajfa-2020	219	55	o	o	NOUN
ajfa-2020	219	56	eliminate	eliminate	VERB
ajfa-2020	219	57	about	about	ADP
ajfa-2020	219	58	the	the	DET
ajfa-2020	219	59	au	au	X
ajfa-2020	219	60	ven	ven	NOUN
ajfa-2020	219	61	in	in	ADP
ajfa-2020	219	62	the	the	DET
ajfa-2020	219	63	f	f	PROPN
ajfa-2020	219	64	agreement	agreement	NOUN
ajfa-2020	219	65	kert	kert	PROPN
ajfa-2020	219	66	scale	scale	PROPN
ajfa-2020	219	67	,	,	PUNCT
ajfa-2020	219	68	v	v	AUX
ajfa-2020	219	69	ngly	ngly	ADV
ajfa-2020	219	70	disagre	disagre	VERB
ajfa-2020	219	71	n	n	ADP
ajfa-2020	219	72	the	the	DET
ajfa-2020	219	73	me	me	PROPN
ajfa-2020	219	74	ann	ann	PROPN
ajfa-2020	219	75	-	-	PUNCT
ajfa-2020	219	76	whitney	whitney	PROPN
ajfa-2020	219	77	etween	etween	VERB
ajfa-2020	219	78	the	the	DET
ajfa-2020	219	79	chosen	choose	VERB
ajfa-2020	219	80	beca	beca	PROPN
ajfa-2020	219	81	test	test	NOUN
ajfa-2020	219	82	for	for	ADP
ajfa-2020	219	83	nor	nor	CCONJ
ajfa-2020	219	84	oups	oup	NOUN
ajfa-2020	219	85	within	within	ADP
ajfa-2020	219	86	responsible	responsible	ADJ
ajfa-2020	219	87	selected	select	VERB
ajfa-2020	219	88	.	.	PUNCT
ajfa-2020	220	1	th	th	X
ajfa-2020	220	2	r	r	NOUN
ajfa-2020	220	3	accountin	accountin	NOUN
ajfa-2020	220	4	rs	rs	NOUN
ajfa-2020	220	5	of	of	ADP
ajfa-2020	220	6	finan	finan	NOUN
ajfa-2020	220	7	groups	group	NOUN
ajfa-2020	220	8	of	of	ADP
ajfa-2020	220	9	th	th	NUM
ajfa-2020	220	10	to	to	PART
ajfa-2020	220	11	increase	increase	VERB
ajfa-2020	220	12	t	t	PROPN
ajfa-2020	220	13	of	of	ADP
ajfa-2020	220	14	the	the	DET
ajfa-2020	220	15	quest	quest	NOUN
ajfa-2020	220	16	he	he	PRON
ajfa-2020	220	17	auditor	auditor	NOUN
ajfa-2020	220	18	g	g	PROPN
ajfa-2020	220	19	of	of	ADP
ajfa-2020	220	20	financia	financia	PROPN
ajfa-2020	220	21	s	s	PART
ajfa-2020	220	22	,	,	PUNCT
ajfa-2020	220	23	a	a	DET
ajfa-2020	220	24	35	35	NUM
ajfa-2020	220	25	%	%	NOUN
ajfa-2020	220	26	ret	ret	PROPN
ajfa-2020	220	27	sian	sian	ADJ
ajfa-2020	220	28	context	context	PROPN
ajfa-2020	220	29	statements	statement	NOUN
ajfa-2020	220	30	o	o	INTJ
ajfa-2020	220	31	represent	represent	VERB
ajfa-2020	220	32	sis	sis	NOUN
ajfa-2020	220	33	is	be	AUX
ajfa-2020	220	34	thus	thus	ADV
ajfa-2020	220	35	ween	ween	X
ajfa-2020	220	36	the	the	DET
ajfa-2020	220	37	fi	fi	NOUN
ajfa-2020	220	38	lso	lso	PROPN
ajfa-2020	220	39	identifie	identifie	PROPN
ajfa-2020	220	40	he	he	PRON
ajfa-2020	220	41	means	mean	VERB
ajfa-2020	220	42	an	an	DET
ajfa-2020	220	43	le	le	SYM
ajfa-2020	220	44	2	2	NUM
ajfa-2020	220	45	shows	show	VERB
ajfa-2020	220	46	evident	evident	ADJ
ajfa-2020	220	47	in	in	ADP
ajfa-2020	220	48	the	the	DET
ajfa-2020	220	49	respon	respon	NOUN
ajfa-2020	220	50	performanc	performanc	NOUN
ajfa-2020	220	51	n	n	PRON
ajfa-2020	220	52	journal	journal	NOUN
ajfa-2020	220	53	of	of	ADP
ajfa-2020	220	54	f	f	PROPN
ajfa-2020	220	55	igned	igne	VERB
ajfa-2020	220	56	,	,	PUNCT
ajfa-2020	220	57	and	and	CCONJ
ajfa-2020	220	58	t	t	VERB
ajfa-2020	220	59	the	the	DET
ajfa-2020	220	60	bias	bias	NOUN
ajfa-2020	220	61	o	o	X
ajfa-2020	220	62	uditor	uditor	PROPN
ajfa-2020	220	63	’s	’s	PART
ajfa-2020	220	64	resp	resp	PROPN
ajfa-2020	220	65	questionnai	questionnai	PROPN
ajfa-2020	220	66	t	t	PROPN
ajfa-2020	220	67	,	,	PUNCT
ajfa-2020	220	68	excluding	exclude	VERB
ajfa-2020	220	69	varying	vary	VERB
ajfa-2020	220	70	from	from	ADP
ajfa-2020	220	71	ee	ee	PROPN
ajfa-2020	220	72	(	(	PUNCT
ajfa-2020	220	73	coded	code	VERB
ajfa-2020	220	74	1	1	NUM
ajfa-2020	220	75	ean	ean	NOUN
ajfa-2020	220	76	rankin	rankin	PROPN
ajfa-2020	220	77	y	y	PROPN
ajfa-2020	220	78	test	test	NOUN
ajfa-2020	220	79	has	have	AUX
ajfa-2020	220	80	survey	survey	NOUN
ajfa-2020	220	81	grou	grou	ADJ
ajfa-2020	220	82	ause	ause	VERB
ajfa-2020	220	83	it	it	PRON
ajfa-2020	220	84	could	could	AUX
ajfa-2020	220	85	rmality	rmality	VERB
ajfa-2020	220	86	of	of	ADP
ajfa-2020	220	87	d	d	NOUN
ajfa-2020	220	88	these	these	DET
ajfa-2020	220	89	table	table	NOUN
ajfa-2020	220	90	e	e	NOUN
ajfa-2020	220	91	for	for	ADP
ajfa-2020	220	92	the	the	DET
ajfa-2020	220	93	de	de	X
ajfa-2020	220	94	hey	hey	INTJ
ajfa-2020	220	95	are	be	AUX
ajfa-2020	220	96	aud	aud	PROPN
ajfa-2020	220	97	ng	ng	PROPN
ajfa-2020	220	98	manager	manager	NOUN
ajfa-2020	220	99	ncial	ncial	PROPN
ajfa-2020	220	100	statem	statem	NOUN
ajfa-2020	220	101	he	he	PRON
ajfa-2020	220	102	auditee	auditee	VERB
ajfa-2020	220	103	a	a	DET
ajfa-2020	220	104	the	the	DET
ajfa-2020	220	105	respons	respon	NOUN
ajfa-2020	220	106	tionnaire	tionnaire	VERB
ajfa-2020	220	107	an	an	DET
ajfa-2020	220	108	group	group	NOUN
ajfa-2020	220	109	,	,	PUNCT
ajfa-2020	220	110	116	116	NUM
ajfa-2020	220	111	l	l	NOUN
ajfa-2020	220	112	statements	statement	NOUN
ajfa-2020	220	113	urn	urn	NOUN
ajfa-2020	220	114	rate	rate	NOUN
ajfa-2020	220	115	for	for	ADP
ajfa-2020	220	116	t.	t.	NOUN
ajfa-2020	220	117	consists	consist	NOUN
ajfa-2020	220	118	of	of	ADP
ajfa-2020	220	119	different	different	ADJ
ajfa-2020	220	120	b	b	NOUN
ajfa-2020	220	121	undertaken	undertake	VERB
ajfa-2020	220	122	i	i	PRON
ajfa-2020	220	123	ve	ve	VERB
ajfa-2020	220	124	major	major	ADJ
ajfa-2020	220	125	r	r	NOUN
ajfa-2020	220	126	ed	ed	NOUN
ajfa-2020	220	127	.	.	PUNCT
ajfa-2020	221	1	the	the	DET
ajfa-2020	221	2	desc	desc	NOUN
ajfa-2020	221	3	nd	nd	PROPN
ajfa-2020	221	4	standard	standard	ADJ
ajfa-2020	221	5	wilcoxon	wilcoxon	PROPN
ajfa-2020	221	6	-	-	PUNCT
ajfa-2020	221	7	m	m	NOUN
ajfa-2020	221	8	the	the	DET
ajfa-2020	221	9	opinio	opinio	PROPN
ajfa-2020	221	10	dents	dent	NOUN
ajfa-2020	221	11	’	'	PUNCT
ajfa-2020	221	12	opin	opin	PROPN
ajfa-2020	221	13	ce	ce	PROPN
ajfa-2020	221	14	of	of	ADP
ajfa-2020	221	15	audito	audito	PROPN
ajfa-2020	221	16	finance	finance	PROPN
ajfa-2020	221	17	&	&	CCONJ
ajfa-2020	221	18	ac	ac	PROPN
ajfa-2020	221	19	issn	issn	PROPN
ajfa-2020	221	20	19	19	NUM
ajfa-2020	221	21	2013	2013	NUM
ajfa-2020	221	22	,	,	PUNCT
ajfa-2020	221	23	vol	vol	NOUN
ajfa-2020	221	24	.	.	PUNCT
ajfa-2020	221	25	www.macrothi	www.macrothi	X
ajfa-2020	222	1	the	the	DET
ajfa-2020	222	2	respond	respond	NOUN
ajfa-2020	222	3	of	of	ADP
ajfa-2020	222	4	analysis	analysis	NOUN
ajfa-2020	222	5	ponsibility	ponsibility	NOUN
ajfa-2020	222	6	f	f	X
ajfa-2020	222	7	ire	ire	NOUN
ajfa-2020	222	8	but	but	CCONJ
ajfa-2020	222	9	excl	excl	NOUN
ajfa-2020	222	10	g	g	ADP
ajfa-2020	222	11	the	the	DET
ajfa-2020	222	12	‘	'	PUNCT
ajfa-2020	222	13	don	don	NOUN
ajfa-2020	222	14	’	'	PUNCT
ajfa-2020	222	15	om	om	PROPN
ajfa-2020	222	16	‘	'	PUNCT
ajfa-2020	222	17	strongl	strongl	NOUN
ajfa-2020	222	18	)	)	PUNCT
ajfa-2020	222	19	’	'	PUNCT
ajfa-2020	222	20	on	on	ADP
ajfa-2020	222	21	the	the	DET
ajfa-2020	222	22	rig	rig	NOUN
ajfa-2020	222	23	ng	ng	PROPN
ajfa-2020	222	24	based	base	VERB
ajfa-2020	222	25	been	be	AUX
ajfa-2020	222	26	ado	ado	NOUN
ajfa-2020	222	27	ups	up	NOUN
ajfa-2020	222	28	are	be	AUX
ajfa-2020	222	29	stat	stat	PROPN
ajfa-2020	222	30	d	d	NOUN
ajfa-2020	222	31	test	test	NOUN
ajfa-2020	222	32	differ	differ	VERB
ajfa-2020	222	33	distribution	distribution	NOUN
ajfa-2020	222	34	es	es	NOUN
ajfa-2020	222	35	of	of	ADP
ajfa-2020	222	36	results	result	NOUN
ajfa-2020	222	37	etection	etection	NOUN
ajfa-2020	222	38	of	of	ADP
ajfa-2020	222	39	th	th	NUM
ajfa-2020	222	40	ditor	ditor	NOUN
ajfa-2020	222	41	group	group	NOUN
ajfa-2020	222	42	,	,	PUNCT
ajfa-2020	222	43	rs	r	VERB
ajfa-2020	222	44	from	from	ADP
ajfa-2020	222	45	ta	ta	ADP
ajfa-2020	222	46	ments	ment	NOUN
ajfa-2020	222	47	,	,	PUNCT
ajfa-2020	222	48	consi	consi	PROPN
ajfa-2020	222	49	are	be	AUX
ajfa-2020	222	50	regarde	regarde	PROPN
ajfa-2020	222	51	se	se	PROPN
ajfa-2020	222	52	rate	rate	PROPN
ajfa-2020	222	53	,	,	PUNCT
ajfa-2020	222	54	follo	follo	PROPN
ajfa-2020	222	55	nd	nd	ADV
ajfa-2020	222	56	original	original	ADJ
ajfa-2020	222	57	l	l	NOUN
ajfa-2020	222	58	to	to	ADP
ajfa-2020	222	59	member	member	PROPN
ajfa-2020	222	60	s	s	PROPN
ajfa-2020	222	61	group	group	NOUN
ajfa-2020	222	62	.	.	PUNCT
ajfa-2020	223	1	of	of	ADP
ajfa-2020	223	2	r	r	NOUN
ajfa-2020	223	3	data	datum	NOUN
ajfa-2020	223	4	analy	analy	PROPN
ajfa-2020	223	5	f	f	PROPN
ajfa-2020	223	6	financial	financial	PROPN
ajfa-2020	223	7	a	a	DET
ajfa-2020	223	8	beneficiary	beneficiary	NOUN
ajfa-2020	223	9	n	n	VERB
ajfa-2020	223	10	by	by	ADP
ajfa-2020	223	11	compa	compa	PROPN
ajfa-2020	223	12	respondent	respondent	NOUN
ajfa-2020	223	13	criptive	criptive	ADJ
ajfa-2020	223	14	stat	stat	PROPN
ajfa-2020	223	15	deviations	deviation	NOUN
ajfa-2020	223	16	mann	mann	NOUN
ajfa-2020	223	17	-	-	PUNCT
ajfa-2020	223	18	whit	whit	NOUN
ajfa-2020	223	19	on	on	ADP
ajfa-2020	223	20	results	result	NOUN
ajfa-2020	223	21	b	b	PROPN
ajfa-2020	223	22	nions	nion	NOUN
ajfa-2020	223	23	is	be	AUX
ajfa-2020	223	24	prov	prov	ADJ
ajfa-2020	223	25	ors	or	NOUN
ajfa-2020	223	26	’	'	PUNCT
ajfa-2020	223	27	respons	respon	NOUN
ajfa-2020	223	28	ccounting	ccounte	VERB
ajfa-2020	223	29	946	946	NUM
ajfa-2020	223	30	-	-	PUNCT
ajfa-2020	223	31	052x	052x	NOUN
ajfa-2020	223	32	5	5	NUM
ajfa-2020	223	33	,	,	PUNCT
ajfa-2020	223	34	no	no	INTJ
ajfa-2020	223	35	.	.	NOUN
ajfa-2020	223	36	1	1	NUM
ajfa-2020	223	37	ink.org/ajfa	ink.org/ajfa	NUM
ajfa-2020	223	38	dents	dent	NOUN
ajfa-2020	223	39	are	be	AUX
ajfa-2020	223	40	that	that	SCONJ
ajfa-2020	223	41	the	the	PRON
ajfa-2020	223	42	for	for	ADP
ajfa-2020	223	43	fraud	fraud	NOUN
ajfa-2020	223	44	luded	lude	VERB
ajfa-2020	223	45	in	in	ADP
ajfa-2020	223	46	’	'	PUNCT
ajfa-2020	223	47	t	t	PROPN
ajfa-2020	223	48	know	know	NOUN
ajfa-2020	223	49	’	'	PUNCT
ajfa-2020	223	50	y	y	PRON
ajfa-2020	223	51	agree	agree	VERB
ajfa-2020	223	52	ght	ght	PROPN
ajfa-2020	223	53	hand	hand	NOUN
ajfa-2020	223	54	on	on	ADP
ajfa-2020	223	55	the	the	DET
ajfa-2020	223	56	opted	opt	VERB
ajfa-2020	223	57	to	to	PART
ajfa-2020	223	58	tistically	tistically	ADV
ajfa-2020	223	59	rences	rence	NOUN
ajfa-2020	223	60	in	in	ADP
ajfa-2020	223	61	.	.	PUNCT
ajfa-2020	224	1	where	where	SCONJ
ajfa-2020	224	2	s	s	X
ajfa-2020	224	3	,	,	PUNCT
ajfa-2020	224	4	it	it	PRON
ajfa-2020	224	5	may	may	AUX
ajfa-2020	224	6	he	he	PRON
ajfa-2020	224	7	fraud	fraud	VERB
ajfa-2020	224	8	auditee	auditee	PROPN
ajfa-2020	224	9	aiwanese	aiwanese	PROPN
ajfa-2020	224	10	isting	isting	NOUN
ajfa-2020	224	11	of	of	ADP
ajfa-2020	224	12	d	d	PROPN
ajfa-2020	224	13	as	as	ADP
ajfa-2020	224	14	the	the	DET
ajfa-2020	224	15	ow	ow	INTJ
ajfa-2020	224	16	-	-	PUNCT
ajfa-2020	224	17	up	up	NOUN
ajfa-2020	224	18	of	of	ADP
ajfa-2020	224	19	letters	letter	NOUN
ajfa-2020	224	20	of	of	ADP
ajfa-2020	224	21	rs	r	NOUN
ajfa-2020	224	22	of	of	ADP
ajfa-2020	224	23	the	the	DET
ajfa-2020	224	24	f	f	PROPN
ajfa-2020	224	25	the	the	DET
ajfa-2020	224	26	964	964	NUM
ajfa-2020	224	27	sis	sis	NOUN
ajfa-2020	224	28	.	.	PUNCT
ajfa-2020	225	1	this	this	DET
ajfa-2020	225	2	analysts	analyst	NOUN
ajfa-2020	225	3	,	,	PUNCT
ajfa-2020	225	4	interests	interest	NOUN
ajfa-2020	225	5	aring	are	VERB
ajfa-2020	225	6	the	the	DET
ajfa-2020	225	7	groups	group	NOUN
ajfa-2020	225	8	.	.	PUNCT
ajfa-2020	226	1	tistics	tistic	NOUN
ajfa-2020	226	2	of	of	ADP
ajfa-2020	226	3	for	for	ADP
ajfa-2020	226	4	each	each	DET
ajfa-2020	226	5	tney	tney	NOUN
ajfa-2020	226	6	test	test	NOUN
ajfa-2020	226	7	between	between	ADP
ajfa-2020	226	8	vided	vide	VERB
ajfa-2020	226	9	in	in	ADP
ajfa-2020	226	10	sibilities	sibilitie	NOUN
ajfa-2020	226	11	involve	involve	VERB
ajfa-2020	226	12	study	study	NOUN
ajfa-2020	226	13	,	,	PUNCT
ajfa-2020	226	14	3	3	NUM
ajfa-2020	226	15	so	so	ADV
ajfa-2020	226	16	arbit	arbit	PROPN
ajfa-2020	226	17	on	on	ADP
ajfa-2020	226	18	ave	ave	PROPN
ajfa-2020	226	19	auditor	auditor	PROPN
ajfa-2020	226	20	’	'	PUNCT
ajfa-2020	226	21	results	result	VERB
ajfa-2020	226	22	o	o	NOUN
ajfa-2020	226	23	stateme	stateme	NOUN
ajfa-2020	226	24	when	when	SCONJ
ajfa-2020	226	25	co	co	X
ajfa-2020	226	26	stateme	stateme	NOUN
ajfa-2020	226	27	when	when	SCONJ
ajfa-2020	226	28	co	co	ADJ
ajfa-2020	226	29	stateme	stateme	PROPN
ajfa-2020	226	30	materia	materia	PROPN
ajfa-2020	226	31	commit	commit	VERB
ajfa-2020	226	32	the	the	DET
ajfa-2020	226	33	ove	ove	NOUN
ajfa-2020	226	34	the	the	DET
ajfa-2020	226	35	fina	fina	PROPN
ajfa-2020	226	36	stateme	stateme	PROPN
ajfa-2020	226	37	instituti	instituti	PROPN
ajfa-2020	226	38	are	be	AUX
ajfa-2020	226	39	resp	resp	VERB
ajfa-2020	226	40	them	they	PRON
ajfa-2020	226	41	.	.	PUNCT
ajfa-2020	227	1	t	t	PROPN
ajfa-2020	227	2	stateme	stateme	NOUN
ajfa-2020	227	3	in	in	ADP
ajfa-2020	227	4	a	a	DET
ajfa-2020	227	5	det	det	PROPN
ajfa-2020	227	6	stateme	stateme	PROPN
ajfa-2020	227	7	materia	materia	PROPN
ajfa-2020	227	8	stateme	stateme	PROPN
ajfa-2020	227	9	perpetr	perpetr	PROPN
ajfa-2020	227	10	stateme	stateme	PROPN
ajfa-2020	227	11	delibera	delibera	NOUN
ajfa-2020	227	12	the	the	DET
ajfa-2020	227	13	purp	purp	NOUN
ajfa-2020	227	14	it	it	PRON
ajfa-2020	227	15	is	be	AUX
ajfa-2020	227	16	int	int	NOUN
ajfa-2020	227	17	signific	signific	ADJ
ajfa-2020	227	18	accordin	accordin	ADJ
ajfa-2020	227	19	auditors	auditor	NOUN
ajfa-2020	227	20	which	which	PRON
ajfa-2020	227	21	t	t	X
ajfa-2020	227	22	existing	exist	VERB
ajfa-2020	227	23	the	the	DET
ajfa-2020	227	24	fina	fina	NOUN
ajfa-2020	227	25	caused	cause	VERB
ajfa-2020	227	26	fair	fair	ADJ
ajfa-2020	227	27	view	view	NOUN
ajfa-2020	227	28	there	there	ADV
ajfa-2020	228	1	i	i	PRON
ajfa-2020	228	2	es	es	VERB
ajfa-2020	228	3	a	a	DET
ajfa-2020	228	4	range	range	NOUN
ajfa-2020	228	5	o	o	NOUN
ajfa-2020	228	6	3	3	NUM
ajfa-2020	228	7	has	have	AUX
ajfa-2020	228	8	been	be	AUX
ajfa-2020	228	9	s	s	PRON
ajfa-2020	228	10	trariness	trariness	NOUN
ajfa-2020	228	11	wil	wil	NOUN
ajfa-2020	228	12	erage	erage	NOUN
ajfa-2020	228	13	,	,	PUNCT
ajfa-2020	228	14	in	in	ADP
ajfa-2020	228	15	the	the	DET
ajfa-2020	228	16	’s	’s	NOUN
ajfa-2020	228	17	responsib	responsib	NOUN
ajfa-2020	228	18	of	of	ADP
ajfa-2020	228	19	less	less	ADJ
ajfa-2020	228	20	than	than	ADP
ajfa-2020	228	21	ent	ent	NOUN
ajfa-2020	228	22	3	3	NUM
ajfa-2020	228	23	:	:	PUNCT
ajfa-2020	228	24	the	the	DET
ajfa-2020	228	25	a	a	DET
ajfa-2020	228	26	ollusion	ollusion	NOUN
ajfa-2020	228	27	exi	exi	PROPN
ajfa-2020	228	28	ent	ent	PROPN
ajfa-2020	228	29	4	4	NUM
ajfa-2020	228	30	:	:	PUNCT
ajfa-2020	228	31	the	the	DET
ajfa-2020	228	32	a	a	DET
ajfa-2020	228	33	ollusion	ollusion	NOUN
ajfa-2020	228	34	exi	exi	PROPN
ajfa-2020	228	35	ent	ent	NOUN
ajfa-2020	228	36	9	9	NUM
ajfa-2020	228	37	:	:	PUNCT
ajfa-2020	228	38	the	the	DET
ajfa-2020	228	39	al	al	PROPN
ajfa-2020	228	40	frauds	fraud	NOUN
ajfa-2020	228	41	(	(	PUNCT
ajfa-2020	228	42	s	s	AUX
ajfa-2020	228	43	tted	tte	VERB
ajfa-2020	228	44	to	to	ADP
ajfa-2020	228	45	perso	perso	PROPN
ajfa-2020	228	46	erall	erall	PROPN
ajfa-2020	228	47	group	group	PROPN
ajfa-2020	228	48	ancial	ancial	NOUN
ajfa-2020	228	49	analy	analy	PROPN
ajfa-2020	228	50	ent	ent	PROPN
ajfa-2020	228	51	9	9	NUM
ajfa-2020	228	52	whic	whic	PROPN
ajfa-2020	228	53	ional	ional	PROPN
ajfa-2020	228	54	invest	invest	VERB
ajfa-2020	228	55	ponsible	ponsible	ADJ
ajfa-2020	228	56	for	for	ADP
ajfa-2020	228	57	the	the	DET
ajfa-2020	228	58	auditor	auditor	NOUN
ajfa-2020	228	59	g	g	PROPN
ajfa-2020	228	60	ent	ent	PROPN
ajfa-2020	228	61	2	2	NUM
ajfa-2020	228	62	:	:	PUNCT
ajfa-2020	228	63	the	the	DET
ajfa-2020	228	64	a	a	DET
ajfa-2020	228	65	tailed	tail	VERB
ajfa-2020	228	66	audit	audit	NOUN
ajfa-2020	228	67	ent	ent	NOUN
ajfa-2020	228	68	6	6	NUM
ajfa-2020	228	69	:	:	PUNCT
ajfa-2020	228	70	the	the	DET
ajfa-2020	228	71	ally	ally	NOUN
ajfa-2020	228	72	affects	affect	VERB
ajfa-2020	228	73	t	t	PROPN
ajfa-2020	228	74	ent	ent	NOUN
ajfa-2020	228	75	7	7	NUM
ajfa-2020	228	76	:	:	PUNCT
ajfa-2020	228	77	the	the	DET
ajfa-2020	228	78	a	a	DET
ajfa-2020	228	79	rated	rate	VERB
ajfa-2020	228	80	and	and	CCONJ
ajfa-2020	228	81	co	co	ADJ
ajfa-2020	228	82	ent	ent	PROPN
ajfa-2020	228	83	10	10	NUM
ajfa-2020	228	84	:	:	PUNCT
ajfa-2020	228	85	the	the	DET
ajfa-2020	228	86	ate	ate	NOUN
ajfa-2020	228	87	falsifica	falsifica	PROPN
ajfa-2020	228	88	pose	pose	VERB
ajfa-2020	228	89	of	of	ADP
ajfa-2020	228	90	defr	defr	NOUN
ajfa-2020	228	91	eresting	ereste	VERB
ajfa-2020	228	92	to	to	ADP
ajfa-2020	228	93	ca	can	AUX
ajfa-2020	228	94	nt	not	PART
ajfa-2020	228	95	differen	differen	VERB
ajfa-2020	228	96	ng	ng	PROPN
ajfa-2020	228	97	to	to	ADP
ajfa-2020	228	98	the	the	DET
ajfa-2020	228	99	s	s	X
ajfa-2020	228	100	perceive	perceive	NOUN
ajfa-2020	228	101	th	th	INTJ
ajfa-2020	228	102	they	they	PRON
ajfa-2020	228	103	are	be	AUX
ajfa-2020	228	104	re	re	ADP
ajfa-2020	228	105	g	g	PROPN
ajfa-2020	228	106	auditing	audit	VERB
ajfa-2020	228	107	st	st	PROPN
ajfa-2020	228	108	ancial	ancial	ADJ
ajfa-2020	228	109	statem	statem	NOUN
ajfa-2020	228	110	by	by	ADP
ajfa-2020	228	111	delibera	delibera	NOUN
ajfa-2020	228	112	w	w	NOUN
ajfa-2020	228	113	of	of	ADP
ajfa-2020	228	114	the	the	DET
ajfa-2020	228	115	fin	fin	NOUN
ajfa-2020	228	116	s	s	VERB
ajfa-2020	228	117	a	a	DET
ajfa-2020	228	118	strong	strong	ADJ
ajfa-2020	228	119	c	c	NOUN
ajfa-2020	228	120	of	of	ADP
ajfa-2020	228	121	spectrum	spectrum	NOUN
ajfa-2020	228	122	selected	select	VERB
ajfa-2020	228	123	as	as	SCONJ
ajfa-2020	228	124	t	t	PROPN
ajfa-2020	228	125	ll	ll	AUX
ajfa-2020	228	126	decrease	decrease	VERB
ajfa-2020	228	127	,	,	PUNCT
ajfa-2020	229	1	e	e	X
ajfa-2020	229	2	overall	overall	ADJ
ajfa-2020	229	3	gr	gr	NOUN
ajfa-2020	229	4	bility	bility	NOUN
ajfa-2020	229	5	for	for	ADP
ajfa-2020	229	6	fr	fr	PROPN
ajfa-2020	229	7	three	three	NUM
ajfa-2020	229	8	.	.	PUNCT
ajfa-2020	230	1	thes	the	VERB
ajfa-2020	230	2	auditors	auditor	NOUN
ajfa-2020	230	3	sho	sho	VERB
ajfa-2020	230	4	ists	ist	NOUN
ajfa-2020	230	5	among	among	ADP
ajfa-2020	230	6	e	e	NOUN
ajfa-2020	230	7	auditors	auditor	NOUN
ajfa-2020	230	8	sho	sho	VERB
ajfa-2020	230	9	ists	ist	NOUN
ajfa-2020	230	10	at	at	ADP
ajfa-2020	230	11	the	the	DET
ajfa-2020	230	12	m	m	PROPN
ajfa-2020	230	13	auditors	auditor	NOUN
ajfa-2020	230	14	sh	sh	INTJ
ajfa-2020	230	15	such	such	ADJ
ajfa-2020	230	16	as	as	ADP
ajfa-2020	230	17	pet	pet	ADJ
ajfa-2020	230	18	onally	onally	ADV
ajfa-2020	230	19	enric	enric	VERB
ajfa-2020	230	20	perception	perception	NOUN
ajfa-2020	230	21	yst	yst	PROPN
ajfa-2020	230	22	group	group	NOUN
ajfa-2020	230	23	,	,	PUNCT
ajfa-2020	230	24	bu	bu	PROPN
ajfa-2020	230	25	h	h	PROPN
ajfa-2020	230	26	are	be	AUX
ajfa-2020	230	27	not	not	PART
ajfa-2020	230	28	tor	tor	NOUN
ajfa-2020	230	29	groups	group	NOUN
ajfa-2020	230	30	a	a	DET
ajfa-2020	230	31	r	r	NOUN
ajfa-2020	230	32	fraud	fraud	NOUN
ajfa-2020	230	33	dete	dete	PROPN
ajfa-2020	230	34	group	group	PROPN
ajfa-2020	230	35	consi	consi	NOUN
ajfa-2020	230	36	auditors	auditor	NOUN
ajfa-2020	230	37	sho	sho	VERB
ajfa-2020	230	38	examinatio	examinatio	NOUN
ajfa-2020	230	39	auditors	auditor	NOUN
ajfa-2020	230	40	sh	sh	VERB
ajfa-2020	230	41	the	the	DET
ajfa-2020	230	42	true	true	ADJ
ajfa-2020	230	43	and	and	CCONJ
ajfa-2020	230	44	auditors	auditor	NOUN
ajfa-2020	230	45	sho	sho	NOUN
ajfa-2020	230	46	oncealed	onceale	VERB
ajfa-2020	230	47	thr	thr	PROPN
ajfa-2020	230	48	e	e	NOUN
ajfa-2020	230	49	auditors	auditor	NOUN
ajfa-2020	230	50	s	s	PART
ajfa-2020	230	51	ations	ation	NOUN
ajfa-2020	230	52	and	and	CCONJ
ajfa-2020	230	53	m	m	AUX
ajfa-2020	230	54	rauding	raude	VERB
ajfa-2020	230	55	the	the	DET
ajfa-2020	230	56	note	note	NOUN
ajfa-2020	230	57	,	,	PUNCT
ajfa-2020	230	58	howev	howev	NOUN
ajfa-2020	230	59	nces	nce	NOUN
ajfa-2020	230	60	in	in	ADP
ajfa-2020	230	61	the	the	DET
ajfa-2020	230	62	m	m	PUNCT
ajfa-2020	230	63	wilcoxon	wilcoxon	ADJ
ajfa-2020	230	64	-	-	PUNCT
ajfa-2020	230	65	m	m	NOUN
ajfa-2020	230	66	heir	heir	NOUN
ajfa-2020	230	67	respons	respon	NOUN
ajfa-2020	230	68	easonably	easonably	ADV
ajfa-2020	230	69	e	e	NOUN
ajfa-2020	230	70	tandards	tandard	NOUN
ajfa-2020	230	71	ex	ex	X
ajfa-2020	230	72	ments	ment	NOUN
ajfa-2020	230	73	be	be	AUX
ajfa-2020	230	74	pr	pr	NOUN
ajfa-2020	230	75	ate	eat	VERB
ajfa-2020	230	76	falsificat	falsificat	ADJ
ajfa-2020	230	77	nancial	nancial	ADJ
ajfa-2020	230	78	state	state	NOUN
ajfa-2020	230	79	consensus	consensus	PROPN
ajfa-2020	230	80	b	b	PROPN
ajfa-2020	230	81	ms	ms	PROPN
ajfa-2020	230	82	,	,	PUNCT
ajfa-2020	230	83	rather	rather	ADV
ajfa-2020	230	84	th	th	X
ajfa-2020	230	85	the	the	DET
ajfa-2020	230	86	point	point	NOUN
ajfa-2020	230	87	of	of	ADP
ajfa-2020	230	88	and	and	CCONJ
ajfa-2020	230	89	objecti	objecti	VERB
ajfa-2020	230	90	roup	roup	NOUN
ajfa-2020	230	91	analys	analys	PROPN
ajfa-2020	230	92	aud	aud	PROPN
ajfa-2020	230	93	detecti	detecti	VERB
ajfa-2020	230	94	se	se	PROPN
ajfa-2020	230	95	three	three	NUM
ajfa-2020	230	96	stat	stat	NOUN
ajfa-2020	230	97	ould	ould	AUX
ajfa-2020	230	98	be	be	AUX
ajfa-2020	230	99	held	hold	VERB
ajfa-2020	230	100	employees	employee	NOUN
ajfa-2020	230	101	b	b	NOUN
ajfa-2020	230	102	ould	ould	AUX
ajfa-2020	230	103	be	be	AUX
ajfa-2020	230	104	held	hold	VERB
ajfa-2020	230	105	anagement	anagement	NOUN
ajfa-2020	230	106	hould	hould	AUX
ajfa-2020	230	107	be	be	AUX
ajfa-2020	230	108	he	he	PRON
ajfa-2020	230	109	tty	tty	NOUN
ajfa-2020	230	110	cash	cash	NOUN
ajfa-2020	230	111	the	the	DET
ajfa-2020	230	112	ch	ch	NOUN
ajfa-2020	230	113	employee	employee	NOUN
ajfa-2020	230	114	of	of	ADP
ajfa-2020	230	115	the	the	DET
ajfa-2020	230	116	abov	abov	PROPN
ajfa-2020	230	117	ut	ut	PROPN
ajfa-2020	230	118	bank	bank	PROPN
ajfa-2020	230	119	loan	loan	PROPN
ajfa-2020	230	120	auditor	auditor	NOUN
ajfa-2020	230	121	’s	’s	PART
ajfa-2020	230	122	d	d	AUX
ajfa-2020	230	123	agree	agree	VERB
ajfa-2020	230	124	with	with	ADP
ajfa-2020	230	125	ection	ection	NOUN
ajfa-2020	230	126	.	.	PUNCT
ajfa-2020	231	1	by	by	ADP
ajfa-2020	231	2	c	c	PROPN
ajfa-2020	231	3	iders	iders	PROPN
ajfa-2020	231	4	only	only	ADV
ajfa-2020	231	5	th	th	X
ajfa-2020	231	6	ould	ould	AUX
ajfa-2020	231	7	be	be	AUX
ajfa-2020	231	8	held	hold	VERB
ajfa-2020	231	9	on	on	ADP
ajfa-2020	231	10	specifical	specifical	PROPN
ajfa-2020	231	11	hould	hould	AUX
ajfa-2020	231	12	be	be	AUX
ajfa-2020	231	13	he	he	PRON
ajfa-2020	231	14	d	d	ADV
ajfa-2020	231	15	fair	fair	ADJ
ajfa-2020	231	16	view	view	NOUN
ajfa-2020	231	17	of	of	ADP
ajfa-2020	231	18	ould	ould	AUX
ajfa-2020	231	19	be	be	AUX
ajfa-2020	231	20	held	hold	VERB
ajfa-2020	231	21	rough	rough	ADJ
ajfa-2020	231	22	relate	relate	NOUN
ajfa-2020	231	23	should	should	AUX
ajfa-2020	231	24	be	be	AUX
ajfa-2020	231	25	h	h	NOUN
ajfa-2020	231	26	misrepresent	misrepresent	NOUN
ajfa-2020	231	27	investing	invest	VERB
ajfa-2020	231	28	p	p	PROPN
ajfa-2020	231	29	ver	ver	NOUN
ajfa-2020	231	30	,	,	PUNCT
ajfa-2020	231	31	that	that	SCONJ
ajfa-2020	231	32	the	the	DET
ajfa-2020	231	33	mean	mean	ADJ
ajfa-2020	231	34	respon	respon	PROPN
ajfa-2020	231	35	mann	mann	PROPN
ajfa-2020	231	36	-	-	PUNCT
ajfa-2020	231	37	whitn	whitn	NOUN
ajfa-2020	231	38	sibilities	sibilitie	NOUN
ajfa-2020	231	39	on	on	ADP
ajfa-2020	231	40	expected	expect	VERB
ajfa-2020	231	41	to	to	ADP
ajfa-2020	231	42	xpress	xpress	PROPN
ajfa-2020	231	43	that	that	SCONJ
ajfa-2020	231	44	a	a	DET
ajfa-2020	231	45	resented	resent	VERB
ajfa-2020	231	46	wi	wi	PROPN
ajfa-2020	231	47	tions	tion	NOUN
ajfa-2020	231	48	or	or	CCONJ
ajfa-2020	231	49	dis	dis	PROPN
ajfa-2020	231	50	ements	ement	NOUN
ajfa-2020	231	51	.	.	PUNCT
ajfa-2020	232	1	by	by	ADP
ajfa-2020	232	2	both	both	PRON
ajfa-2020	232	3	aud	aud	PROPN
ajfa-2020	232	4	40	40	NUM
ajfa-2020	232	5	han	han	PROPN
ajfa-2020	232	6	a	a	DET
ajfa-2020	232	7	point	point	NOUN
ajfa-2020	232	8	f	f	PROPN
ajfa-2020	232	9	differentiat	differentiat	PROPN
ajfa-2020	232	10	ivity	ivity	PROPN
ajfa-2020	232	11	increas	increas	PROPN
ajfa-2020	232	12	sis	sis	PROPN
ajfa-2020	232	13	,	,	PUNCT
ajfa-2020	232	14	three	three	NUM
ajfa-2020	232	15	of	of	ADP
ajfa-2020	232	16	on	on	ADV
ajfa-2020	232	17	.	.	PUNCT
ajfa-2020	233	1	this	this	PRON
ajfa-2020	233	2	is	be	AUX
ajfa-2020	233	3	tements	tement	NOUN
ajfa-2020	233	4	are	be	AUX
ajfa-2020	233	5	:	:	PUNCT
ajfa-2020	234	1	d	d	X
ajfa-2020	234	2	responsib	responsib	PROPN
ajfa-2020	234	3	below	below	ADP
ajfa-2020	234	4	the	the	DET
ajfa-2020	234	5	m	m	PROPN
ajfa-2020	234	6	d	d	NOUN
ajfa-2020	234	7	responsib	responsib	ADJ
ajfa-2020	234	8	level	level	NOUN
ajfa-2020	234	9	.	.	PUNCT
ajfa-2020	235	1	eld	eld	PROPN
ajfa-2020	235	2	respons	respon	NOUN
ajfa-2020	235	3	eft	eft	PROPN
ajfa-2020	235	4	,	,	PUNCT
ajfa-2020	235	5	payroll	payroll	NOUN
ajfa-2020	235	6	es	es	X
ajfa-2020	235	7	below	below	ADP
ajfa-2020	235	8	ma	ma	PROPN
ajfa-2020	235	9	ve	ve	VERB
ajfa-2020	235	10	three	three	NUM
ajfa-2020	235	11	state	state	NOUN
ajfa-2020	235	12	n	n	CCONJ
ajfa-2020	235	13	officer	officer	NOUN
ajfa-2020	235	14	gr	gr	NOUN
ajfa-2020	235	15	duties	duty	NOUN
ajfa-2020	235	16	.	.	PUNCT
ajfa-2020	236	1	it	it	PRON
ajfa-2020	236	2	s	s	VERB
ajfa-2020	236	3	all	all	DET
ajfa-2020	236	4	the	the	DET
ajfa-2020	236	5	ten	ten	NUM
ajfa-2020	236	6	contrast	contrast	NOUN
ajfa-2020	236	7	,	,	PUNCT
ajfa-2020	236	8	th	th	VERB
ajfa-2020	236	9	he	he	PRON
ajfa-2020	236	10	following	follow	VERB
ajfa-2020	236	11	d	d	PROPN
ajfa-2020	236	12	responsib	responsib	PROPN
ajfa-2020	236	13	lly	lly	ADV
ajfa-2020	236	14	designed	design	VERB
ajfa-2020	236	15	eld	eld	NOUN
ajfa-2020	236	16	respons	respon	NOUN
ajfa-2020	236	17	of	of	ADP
ajfa-2020	236	18	financial	financial	ADJ
ajfa-2020	236	19	d	d	PROPN
ajfa-2020	236	20	responsib	responsib	PROPN
ajfa-2020	236	21	ed	ed	PROPN
ajfa-2020	236	22	party	party	PROPN
ajfa-2020	236	23	tra	tra	PROPN
ajfa-2020	236	24	held	hold	VERB
ajfa-2020	236	25	respon	respon	NOUN
ajfa-2020	236	26	tations	tation	NOUN
ajfa-2020	236	27	of	of	ADP
ajfa-2020	236	28	fi	fi	NOUN
ajfa-2020	236	29	public	public	NOUN
ajfa-2020	236	30	.	.	PUNCT
ajfa-2020	237	1	e	e	X
ajfa-2020	237	2	above	above	ADP
ajfa-2020	237	3	fou	fou	PROPN
ajfa-2020	237	4	nses	nses	PROPN
ajfa-2020	237	5	betwee	betwee	VERB
ajfa-2020	237	6	ney	ney	NOUN
ajfa-2020	237	7	test	test	NOUN
ajfa-2020	237	8	in	in	ADP
ajfa-2020	237	9	nly	nly	ADV
ajfa-2020	237	10	within	within	ADP
ajfa-2020	237	11	th	th	NUM
ajfa-2020	237	12	o	o	NOUN
ajfa-2020	237	13	perform	perform	NOUN
ajfa-2020	237	14	t	t	NOUN
ajfa-2020	237	15	auditors	auditor	NOUN
ajfa-2020	237	16	sho	sho	PUNCT
ajfa-2020	237	17	ith	ith	PROPN
ajfa-2020	237	18	a	a	DET
ajfa-2020	237	19	true	true	ADJ
ajfa-2020	237	20	an	an	DET
ajfa-2020	237	21	stortions	stortion	NOUN
ajfa-2020	237	22	wo	will	AUX
ajfa-2020	237	23	ditor	ditor	NOUN
ajfa-2020	237	24	and	and	CCONJ
ajfa-2020	237	25	no	no	DET
ajfa-2020	237	26	asian	asian	NOUN
ajfa-2020	237	27	of	of	ADP
ajfa-2020	237	28	measure	measure	NOUN
ajfa-2020	237	29	tion	tion	NOUN
ajfa-2020	237	30	(	(	PUNCT
ajfa-2020	237	31	averag	averag	PROPN
ajfa-2020	237	32	se	se	PROPN
ajfa-2020	237	33	.	.	PUNCT
ajfa-2020	238	1	f	f	PROPN
ajfa-2020	239	1	the	the	DET
ajfa-2020	239	2	statem	statem	NOUN
ajfa-2020	239	3	shown	show	VERB
ajfa-2020	239	4	in	in	ADP
ajfa-2020	239	5	t	t	PROPN
ajfa-2020	239	6	:	:	PUNCT
ajfa-2020	239	7	ble	ble	ADJ
ajfa-2020	239	8	for	for	ADP
ajfa-2020	239	9	the	the	DET
ajfa-2020	239	10	fa	fa	PROPN
ajfa-2020	239	11	management	management	NOUN
ajfa-2020	239	12	ble	ble	NOUN
ajfa-2020	239	13	for	for	ADP
ajfa-2020	239	14	the	the	DET
ajfa-2020	239	15	fa	fa	PROPN
ajfa-2020	239	16	sible	sible	NOUN
ajfa-2020	239	17	for	for	ADP
ajfa-2020	239	18	the	the	DET
ajfa-2020	239	19	l	l	NOUN
ajfa-2020	239	20	padding	padding	NOUN
ajfa-2020	239	21	,	,	PUNCT
ajfa-2020	239	22	anagement	anagement	NOUN
ajfa-2020	239	23	l	l	NOUN
ajfa-2020	239	24	ements	ements	PROPN
ajfa-2020	239	25	is	be	AUX
ajfa-2020	239	26	co	co	VERB
ajfa-2020	239	27	roup	roup	NOUN
ajfa-2020	239	28	only	only	ADV
ajfa-2020	239	29	ag	ag	PROPN
ajfa-2020	239	30	should	should	AUX
ajfa-2020	239	31	be	be	AUX
ajfa-2020	239	32	statements	statement	NOUN
ajfa-2020	239	33	e	e	NOUN
ajfa-2020	239	34	auditor	auditor	NOUN
ajfa-2020	239	35	g	g	PROPN
ajfa-2020	239	36	g	g	PROPN
ajfa-2020	239	37	statement	statement	NOUN
ajfa-2020	239	38	ble	ble	ADJ
ajfa-2020	239	39	for	for	ADP
ajfa-2020	239	40	the	the	DET
ajfa-2020	239	41	fa	fa	X
ajfa-2020	239	42	d	d	NOUN
ajfa-2020	239	43	for	for	ADP
ajfa-2020	239	44	such	such	ADJ
ajfa-2020	239	45	d	d	PROPN
ajfa-2020	239	46	sible	sible	ADJ
ajfa-2020	239	47	for	for	ADP
ajfa-2020	239	48	th	th	NOUN
ajfa-2020	239	49	statements	statement	NOUN
ajfa-2020	239	50	.	.	PUNCT
ajfa-2020	240	1	ble	ble	ADJ
ajfa-2020	240	2	for	for	ADP
ajfa-2020	240	3	the	the	DET
ajfa-2020	240	4	fa	fa	PROPN
ajfa-2020	240	5	ansactions	ansaction	NOUN
ajfa-2020	240	6	.	.	PUNCT
ajfa-2020	241	1	nsible	nsible	ADJ
ajfa-2020	241	2	for	for	ADP
ajfa-2020	241	3	t	t	PROPN
ajfa-2020	241	4	inancial	inancial	ADJ
ajfa-2020	241	5	sta	sta	NOUN
ajfa-2020	241	6	ur	ur	INTJ
ajfa-2020	241	7	responsib	responsib	PROPN
ajfa-2020	241	8	en	en	ADP
ajfa-2020	241	9	the	the	DET
ajfa-2020	241	10	audito	audito	ADJ
ajfa-2020	241	11	n	n	NUM
ajfa-2020	241	12	table	table	NOUN
ajfa-2020	241	13	2	2	NUM
ajfa-2020	241	14	.	.	PUNCT
ajfa-2020	242	1	he	he	PRON
ajfa-2020	242	2	existing	exist	VERB
ajfa-2020	242	3	a	a	DET
ajfa-2020	242	4	the	the	DET
ajfa-2020	242	5	duty	duty	NOUN
ajfa-2020	242	6	to	to	PART
ajfa-2020	242	7	ould	ould	AUX
ajfa-2020	242	8	issue	issue	VERB
ajfa-2020	242	9	th	th	PRON
ajfa-2020	242	10	nd	nd	PRON
ajfa-2020	242	11	fair	fair	ADJ
ajfa-2020	242	12	view	view	NOUN
ajfa-2020	242	13	ould	ould	AUX
ajfa-2020	242	14	have	have	VERB
ajfa-2020	242	15	m	m	PROPN
ajfa-2020	242	16	on	on	ADP
ajfa-2020	242	17	-	-	PUNCT
ajfa-2020	242	18	auditor	auditor	NOUN
ajfa-2020	242	19	g	g	PROPN
ajfa-2020	242	20	n	n	ADP
ajfa-2020	242	21	journal	journal	NOUN
ajfa-2020	242	22	of	of	ADP
ajfa-2020	242	23	f	f	PROPN
ajfa-2020	242	24	ement	ement	PROPN
ajfa-2020	242	25	,	,	PUNCT
ajfa-2020	242	26	for	for	ADP
ajfa-2020	242	27	t	t	PROPN
ajfa-2020	242	28	ge	ge	PROPN
ajfa-2020	242	29	of	of	ADP
ajfa-2020	242	30	sum	sum	PROPN
ajfa-2020	242	31	b	b	PROPN
ajfa-2020	242	32	ments	ment	NOUN
ajfa-2020	242	33	are	be	AUX
ajfa-2020	242	34	no	no	DET
ajfa-2020	242	35	the	the	DET
ajfa-2020	242	36	table	table	NOUN
ajfa-2020	242	37	1	1	NUM
ajfa-2020	242	38	failure	failure	NOUN
ajfa-2020	242	39	to	to	ADP
ajfa-2020	242	40	de	de	X
ajfa-2020	242	41	level	level	NOUN
ajfa-2020	242	42	.	.	PUNCT
ajfa-2020	243	1	failure	failure	NOUN
ajfa-2020	243	2	to	to	ADP
ajfa-2020	243	3	de	de	X
ajfa-2020	243	4	e	e	NOUN
ajfa-2020	243	5	failure	failure	NOUN
ajfa-2020	243	6	to	to	ADP
ajfa-2020	243	7	or	or	CCONJ
ajfa-2020	243	8	theft	theft	NOUN
ajfa-2020	243	9	of	of	ADP
ajfa-2020	243	10	level	level	NOUN
ajfa-2020	243	11	.	.	PUNCT
ajfa-2020	244	1	onsistent	onsistent	ADJ
ajfa-2020	244	2	wi	wi	PROPN
ajfa-2020	244	3	grees	grees	PROPN
ajfa-2020	244	4	with	with	ADP
ajfa-2020	244	5	t	t	PROPN
ajfa-2020	244	6	noted	note	VERB
ajfa-2020	244	7	that	that	SCONJ
ajfa-2020	244	8	which	which	DET
ajfa-2020	244	9	claim	claim	NOUN
ajfa-2020	244	10	roup	roup	NOUN
ajfa-2020	244	11	agrees	agree	VERB
ajfa-2020	244	12	s	s	PRON
ajfa-2020	244	13	as	as	ADP
ajfa-2020	244	14	their	their	PRON
ajfa-2020	244	15	re	re	NOUN
ajfa-2020	244	16	failure	failure	NOUN
ajfa-2020	244	17	to	to	ADP
ajfa-2020	244	18	de	de	X
ajfa-2020	244	19	detection	detection	NOUN
ajfa-2020	244	20	.	.	PUNCT
ajfa-2020	245	1	he	he	PRON
ajfa-2020	245	2	failure	failure	NOUN
ajfa-2020	245	3	to	to	ADP
ajfa-2020	245	4	failure	failure	NOUN
ajfa-2020	245	5	to	to	ADP
ajfa-2020	245	6	de	de	ADP
ajfa-2020	245	7	the	the	DET
ajfa-2020	245	8	failure	failure	NOUN
ajfa-2020	245	9	tements	tement	VERB
ajfa-2020	246	1	tha	tha	PRON
ajfa-2020	246	2	bilities	bilitie	NOUN
ajfa-2020	246	3	do	do	VERB
ajfa-2020	246	4	no	no	PRON
ajfa-2020	246	5	or	or	CCONJ
ajfa-2020	246	6	group	group	NOUN
ajfa-2020	246	7	an	an	DET
ajfa-2020	246	8	the	the	DET
ajfa-2020	246	9	results	result	NOUN
ajfa-2020	246	10	auditing	audit	VERB
ajfa-2020	246	11	sta	sta	NOUN
ajfa-2020	246	12	o	o	PROPN
ajfa-2020	246	13	detect	detect	NOUN
ajfa-2020	246	14	.	.	PUNCT
ajfa-2020	247	1	th	th	PRON
ajfa-2020	247	2	he	he	PRON
ajfa-2020	247	3	audit	audit	PROPN
ajfa-2020	247	4	rep	rep	PROPN
ajfa-2020	247	5	w.	w.	PROPN
ajfa-2020	247	6	any	any	DET
ajfa-2020	247	7	mate	mate	NOUN
ajfa-2020	247	8	material	material	NOUN
ajfa-2020	247	9	effe	effe	ADJ
ajfa-2020	247	10	groups	group	NOUN
ajfa-2020	247	11	that	that	PRON
ajfa-2020	247	12	finance	finance	PROPN
ajfa-2020	247	13	&	&	CCONJ
ajfa-2020	247	14	ac	ac	PROPN
ajfa-2020	247	15	issn	issn	PROPN
ajfa-2020	247	16	19	19	NUM
ajfa-2020	247	17	2013	2013	NUM
ajfa-2020	247	18	,	,	PUNCT
ajfa-2020	247	19	vol	vol	NOUN
ajfa-2020	247	20	.	.	PUNCT
ajfa-2020	247	21	www.macrothi	www.macrothi	X
ajfa-2020	248	1	the	the	DET
ajfa-2020	248	2	purpose	purpose	NOUN
ajfa-2020	248	3	by	by	ADP
ajfa-2020	248	4	1	1	NUM
ajfa-2020	248	5	to	to	PART
ajfa-2020	248	6	5	5	NUM
ajfa-2020	248	7	)	)	PUNCT
ajfa-2020	248	8	.	.	PUNCT
ajfa-2020	249	1	b	b	X
ajfa-2020	249	2	ot	ot	INTJ
ajfa-2020	249	3	perceive	perceive	NOUN
ajfa-2020	249	4	1	1	NUM
ajfa-2020	249	5	,	,	PUNCT
ajfa-2020	249	6	by	by	ADP
ajfa-2020	249	7	having	having	AUX
ajfa-2020	249	8	etect	etect	VERB
ajfa-2020	249	9	materi	materi	NOUN
ajfa-2020	249	10	etect	etect	VERB
ajfa-2020	249	11	materi	materi	NOUN
ajfa-2020	249	12	o	o	PROPN
ajfa-2020	249	13	detect	detect	VERB
ajfa-2020	249	14	the	the	DET
ajfa-2020	249	15	f	f	PROPN
ajfa-2020	249	16	stocks	stock	NOUN
ajfa-2020	249	17	)	)	PUNCT
ajfa-2020	249	18	wh	wh	VERB
ajfa-2020	249	19	with	with	ADP
ajfa-2020	249	20	the	the	DET
ajfa-2020	249	21	resp	resp	NOUN
ajfa-2020	249	22	the	the	DET
ajfa-2020	249	23	stateme	stateme	NOUN
ajfa-2020	249	24	both	both	CCONJ
ajfa-2020	249	25	audi	audi	PROPN
ajfa-2020	249	26	m	m	PROPN
ajfa-2020	249	27	that	that	SCONJ
ajfa-2020	249	28	the	the	DET
ajfa-2020	249	29	s	s	VERB
ajfa-2020	249	30	only	only	ADV
ajfa-2020	249	31	with	with	ADP
ajfa-2020	249	32	esponsibiliti	esponsibiliti	NOUN
ajfa-2020	249	33	etect	etect	ADJ
ajfa-2020	249	34	materi	materi	NOUN
ajfa-2020	249	35	o	o	PROPN
ajfa-2020	249	36	detect	detect	VERB
ajfa-2020	249	37	fra	fra	NOUN
ajfa-2020	249	38	etect	etect	VERB
ajfa-2020	249	39	materi	materi	NOUN
ajfa-2020	249	40	to	to	PART
ajfa-2020	249	41	detect	detect	VERB
ajfa-2020	249	42	m	m	NOUN
ajfa-2020	249	43	at	at	ADP
ajfa-2020	249	44	are	be	AUX
ajfa-2020	249	45	comm	comm	NOUN
ajfa-2020	249	46	ot	ot	INTJ
ajfa-2020	249	47	have	have	VERB
ajfa-2020	249	48	stat	stat	PROPN
ajfa-2020	249	49	nd	nd	PRON
ajfa-2020	249	50	the	the	DET
ajfa-2020	249	51	audite	audite	NOUN
ajfa-2020	249	52	s	s	PRON
ajfa-2020	249	53	indicate	indicate	VERB
ajfa-2020	249	54	andard	andard	NOUN
ajfa-2020	249	55	requi	requi	NOUN
ajfa-2020	249	56	he	he	PRON
ajfa-2020	249	57	prescrip	prescrip	PROPN
ajfa-2020	249	58	port	port	NOUN
ajfa-2020	249	59	stating	state	VERB
ajfa-2020	249	60	terial	terial	ADJ
ajfa-2020	249	61	missta	missta	NOUN
ajfa-2020	249	62	ects	ect	VERB
ajfa-2020	249	63	on	on	ADP
ajfa-2020	249	64	the	the	DET
ajfa-2020	249	65	auditors	auditor	NOUN
ajfa-2020	249	66	sh	sh	VERB
ajfa-2020	249	67	ccounting	ccounte	VERB
ajfa-2020	249	68	946	946	NUM
ajfa-2020	249	69	-	-	PUNCT
ajfa-2020	249	70	052x	052x	NOUN
ajfa-2020	249	71	5	5	NUM
ajfa-2020	249	72	,	,	PUNCT
ajfa-2020	249	73	no	no	INTJ
ajfa-2020	249	74	.	.	NOUN
ajfa-2020	249	75	1	1	NUM
ajfa-2020	249	76	ink.org/ajfa	ink.org/ajfa	X
ajfa-2020	249	77	e	e	NOUN
ajfa-2020	249	78	of	of	ADP
ajfa-2020	249	79	this	this	PRON
ajfa-2020	249	80	by	by	ADP
ajfa-2020	249	81	doing	do	VERB
ajfa-2020	249	82	d	d	PROPN
ajfa-2020	249	83	as	as	SCONJ
ajfa-2020	249	84	the	the	DET
ajfa-2020	249	85	g	g	PROPN
ajfa-2020	249	86	means	mean	VERB
ajfa-2020	249	87	ial	ial	PROPN
ajfa-2020	249	88	fraud	fraud	NOUN
ajfa-2020	249	89	ial	ial	PROPN
ajfa-2020	249	90	fraud	fraud	NOUN
ajfa-2020	249	91	e	e	NOUN
ajfa-2020	249	92	type	type	NOUN
ajfa-2020	249	93	of	of	ADP
ajfa-2020	249	94	hich	hich	PROPN
ajfa-2020	249	95	are	be	AUX
ajfa-2020	249	96	onses	onse	NOUN
ajfa-2020	249	97	of	of	ADP
ajfa-2020	249	98	nt	not	PART
ajfa-2020	249	99	3	3	NUM
ajfa-2020	249	100	and	and	CCONJ
ajfa-2020	249	101	itee	itee	NOUN
ajfa-2020	249	102	and	and	CCONJ
ajfa-2020	249	103	auditors	auditor	NOUN
ajfa-2020	249	104	h	h	VERB
ajfa-2020	249	105	four	four	NUM
ajfa-2020	249	106	of	of	ADP
ajfa-2020	249	107	ies	ie	NOUN
ajfa-2020	249	108	:	:	PUNCT
ajfa-2020	249	109	ial	ial	ADJ
ajfa-2020	249	110	fraud	fraud	NOUN
ajfa-2020	249	111	aud	aud	NOUN
ajfa-2020	249	112	that	that	SCONJ
ajfa-2020	249	113	ial	ial	PROPN
ajfa-2020	249	114	fraud	fraud	NOUN
ajfa-2020	249	115	material	material	NOUN
ajfa-2020	249	116	,	,	PUNCT
ajfa-2020	249	117	mitted	mitte	VERB
ajfa-2020	249	118	for	for	ADP
ajfa-2020	249	119	tistically	tistically	ADV
ajfa-2020	249	120	ee	ee	PROPN
ajfa-2020	249	121	group	group	NOUN
ajfa-2020	249	122	that	that	SCONJ
ajfa-2020	249	123	the	the	DET
ajfa-2020	249	124	irements	irement	NOUN
ajfa-2020	249	125	,	,	PUNCT
ajfa-2020	249	126	ptions	ption	NOUN
ajfa-2020	249	127	in	in	ADP
ajfa-2020	249	128	whether	whether	SCONJ
ajfa-2020	249	129	atements	atement	NOUN
ajfa-2020	249	130	true	true	ADJ
ajfa-2020	249	131	and	and	CCONJ
ajfa-2020	249	132	hould	hould	AUX
ajfa-2020	249	133	be	be	AUX
ajfa-2020	249	134	held	hold	VERB
ajfa-2020	249	135	res	re	NOUN
ajfa-2020	249	136	and	and	CCONJ
ajfa-2020	249	137	for	for	ADP
ajfa-2020	249	138	(	(	PUNCT
ajfa-2020	249	139	statem	statem	NOUN
ajfa-2020	249	140	howeve	howeve	VERB
ajfa-2020	249	141	the	the	DET
ajfa-2020	249	142	scop	scop	NOUN
ajfa-2020	249	143	detect	detect	VERB
ajfa-2020	249	144	a	a	DET
ajfa-2020	249	145	level	level	NOUN
ajfa-2020	249	146	.	.	PUNCT
ajfa-2020	250	1	t	t	PROPN
ajfa-2020	250	2	investor	investor	NOUN
ajfa-2020	250	3	be	be	AUX
ajfa-2020	250	4	foun	foun	PROPN
ajfa-2020	250	5	stateme	stateme	PROPN
ajfa-2020	250	6	general	general	PROPN
ajfa-2020	250	7	respons	respon	NOUN
ajfa-2020	250	8	to	to	PART
ajfa-2020	250	9	sum	sum	VERB
ajfa-2020	250	10	duties	duty	NOUN
ajfa-2020	250	11	t	t	PROPN
ajfa-2020	250	12	perpetra	perpetra	PROPN
ajfa-2020	250	13	through	through	AUX
ajfa-2020	250	14	discuss	discuss	VERB
ajfa-2020	250	15	the	the	DET
ajfa-2020	250	16	pa	pa	PROPN
ajfa-2020	250	17	regardin	regardin	NOUN
ajfa-2020	250	18	expecta	expecta	PROPN
ajfa-2020	250	19	respons	respon	NOUN
ajfa-2020	250	20	agrees	agree	VERB
ajfa-2020	250	21	o	o	NOUN
ajfa-2020	250	22	appears	appear	VERB
ajfa-2020	250	23	needs	need	VERB
ajfa-2020	250	24	to	to	PART
ajfa-2020	250	25	to	to	PART
ajfa-2020	250	26	ensu	ensu	NOUN
ajfa-2020	250	27	maintai	maintai	NOUN
ajfa-2020	251	1	be	be	AUX
ajfa-2020	251	2	incr	incr	NOUN
ajfa-2020	251	3	self	self	NOUN
ajfa-2020	251	4	-	-	PUNCT
ajfa-2020	251	5	reg	reg	NUM
ajfa-2020	251	6	confide	confide	NOUN
ajfa-2020	251	7	suggest	suggest	VERB
ajfa-2020	251	8	professi	professi	ADJ
ajfa-2020	251	9	their	their	PRON
ajfa-2020	251	10	in	in	ADP
ajfa-2020	251	11	public	public	ADJ
ajfa-2020	251	12	capaciti	capaciti	NOUN
ajfa-2020	251	13	principl	principl	PROPN
ajfa-2020	251	14	the	the	DET
ajfa-2020	251	15	fac	fac	PROPN
ajfa-2020	251	16	rather	rather	ADV
ajfa-2020	251	17	s	s	PROPN
ajfa-2020	251	18	indicati	indicati	PROPN
ajfa-2020	251	19	and	and	CCONJ
ajfa-2020	251	20	affe	affe	NOUN
ajfa-2020	251	21	auditors	auditor	NOUN
ajfa-2020	251	22	sponsible	sponsible	ADJ
ajfa-2020	251	23	fo	fo	ADP
ajfa-2020	251	24	detection	detection	NOUN
ajfa-2020	251	25	o	o	NOUN
ajfa-2020	251	26	ment	ment	NOUN
ajfa-2020	251	27	6	6	NUM
ajfa-2020	251	28	)	)	PUNCT
ajfa-2020	251	29	.	.	PUNCT
ajfa-2020	252	1	er	er	INTJ
ajfa-2020	252	2	,	,	PUNCT
ajfa-2020	252	3	the	the	DET
ajfa-2020	252	4	nonpe	nonpe	NOUN
ajfa-2020	252	5	of	of	ADP
ajfa-2020	252	6	existi	existi	NOUN
ajfa-2020	252	7	all	all	DET
ajfa-2020	252	8	type	type	NOUN
ajfa-2020	252	9	of	of	ADP
ajfa-2020	252	10	f	f	PROPN
ajfa-2020	252	11	the	the	DET
ajfa-2020	252	12	signifi	signifi	NOUN
ajfa-2020	252	13	r	r	NOUN
ajfa-2020	252	14	groups	group	NOUN
ajfa-2020	252	15	,	,	PUNCT
ajfa-2020	252	16	an	an	DET
ajfa-2020	252	17	nd	nd	NOUN
ajfa-2020	252	18	in	in	ADP
ajfa-2020	252	19	the	the	DET
ajfa-2020	252	20	co	co	X
ajfa-2020	252	21	ent	ent	PROPN
ajfa-2020	252	22	3	3	NUM
ajfa-2020	252	23	.	.	PUNCT
ajfa-2020	253	1	the	the	DET
ajfa-2020	253	2	r	r	NOUN
ajfa-2020	253	3	ized	ize	VERB
ajfa-2020	253	4	conclu	conclu	NOUN
ajfa-2020	253	5	ses	se	NOUN
ajfa-2020	253	6	between	between	ADP
ajfa-2020	253	7	m	m	NOUN
ajfa-2020	253	8	up	up	ADP
ajfa-2020	253	9	,	,	PUNCT
ajfa-2020	253	10	the	the	DET
ajfa-2020	253	11	res	re	NOUN
ajfa-2020	253	12	to	to	PART
ajfa-2020	253	13	detect	detect	VERB
ajfa-2020	253	14	the	the	DET
ajfa-2020	253	15	ated	ate	VERB
ajfa-2020	253	16	by	by	ADP
ajfa-2020	253	17	em	em	PRON
ajfa-2020	253	18	h	h	NOUN
ajfa-2020	253	19	related	relate	VERB
ajfa-2020	253	20	-	-	PUNCT
ajfa-2020	253	21	par	par	NOUN
ajfa-2020	253	22	sion	sion	NOUN
ajfa-2020	253	23	and	and	CCONJ
ajfa-2020	253	24	co	co	X
ajfa-2020	253	25	aper	aper	X
ajfa-2020	253	26	has	have	AUX
ajfa-2020	253	27	in	in	ADP
ajfa-2020	253	28	ng	ng	PROPN
ajfa-2020	253	29	the	the	DET
ajfa-2020	253	30	aud	aud	PROPN
ajfa-2020	253	31	ation	ation	PROPN
ajfa-2020	253	32	gap	gap	NOUN
ajfa-2020	253	33	sibility	sibility	NOUN
ajfa-2020	253	34	from	from	ADP
ajfa-2020	253	35	only	only	ADV
ajfa-2020	253	36	with	with	ADP
ajfa-2020	253	37	th	th	X
ajfa-2020	253	38	s	s	AUX
ajfa-2020	253	39	that	that	DET
ajfa-2020	253	40	adequ	adequ	PROPN
ajfa-2020	253	41	o	o	NOUN
ajfa-2020	253	42	be	be	AUX
ajfa-2020	253	43	conside	conside	ADJ
ajfa-2020	253	44	ure	ure	VERB
ajfa-2020	253	45	that	that	SCONJ
ajfa-2020	253	46	the	the	DET
ajfa-2020	253	47	ining	ining	NOUN
ajfa-2020	253	48	the	the	DET
ajfa-2020	253	49	fra	fra	NOUN
ajfa-2020	253	50	reased	rease	VERB
ajfa-2020	253	51	,	,	PUNCT
ajfa-2020	253	52	not	not	PART
ajfa-2020	253	53	gulation	gulation	NOUN
ajfa-2020	253	54	is	be	AUX
ajfa-2020	253	55	n	n	ADV
ajfa-2020	253	56	ence	ence	NOUN
ajfa-2020	253	57	in	in	ADP
ajfa-2020	253	58	the	the	DET
ajfa-2020	253	59	ted	ted	NOUN
ajfa-2020	253	60	that	that	SCONJ
ajfa-2020	253	61	the	the	DET
ajfa-2020	253	62	ionals	ional	NOUN
ajfa-2020	253	63	but	but	CCONJ
ajfa-2020	253	64	i	i	PRON
ajfa-2020	253	65	nvolvement	nvolvement	VERB
ajfa-2020	253	66	,	,	PUNCT
ajfa-2020	253	67	awareness	awareness	NOUN
ajfa-2020	253	68	ies	ie	NOUN
ajfa-2020	253	69	can	can	AUX
ajfa-2020	253	70	,	,	PUNCT
ajfa-2020	253	71	wh	wh	AUX
ajfa-2020	253	72	les	le	NOUN
ajfa-2020	253	73	of	of	ADP
ajfa-2020	253	74	what	what	PRON
ajfa-2020	253	75	ct	ct	INTJ
ajfa-2020	253	76	that	that	DET
ajfa-2020	253	77	audit	audit	NOUN
ajfa-2020	253	78	see	see	VERB
ajfa-2020	253	79	their	their	PRON
ajfa-2020	253	80	ro	ro	ADJ
ajfa-2020	253	81	ion	ion	NOUN
ajfa-2020	253	82	that	that	PRON
ajfa-2020	253	83	the	the	DET
ajfa-2020	253	84	fect	fect	NOUN
ajfa-2020	253	85	the	the	DET
ajfa-2020	253	86	relia	relia	NOUN
ajfa-2020	253	87	s	s	PROPN
ajfa-2020	253	88	should	should	AUX
ajfa-2020	253	89	ac	ac	VERB
ajfa-2020	253	90	or	or	CCONJ
ajfa-2020	253	91	fraud	fraud	VERB
ajfa-2020	253	92	det	det	PROPN
ajfa-2020	253	93	of	of	ADP
ajfa-2020	253	94	fraud	fraud	NOUN
ajfa-2020	253	95	that	that	SCONJ
ajfa-2020	253	96	-auditor	-auditor	PROPN
ajfa-2020	253	97	gro	gro	NOUN
ajfa-2020	253	98	ing	ing	ADJ
ajfa-2020	253	99	auditing	auditing	NOUN
ajfa-2020	253	100	frauds	fraud	NOUN
ajfa-2020	253	101	inclu	inclu	ADV
ajfa-2020	253	102	ca	can	AUX
ajfa-2020	253	103	nt	not	PART
ajfa-2020	253	104	differe	differe	VERB
ajfa-2020	253	105	nd	nd	PRON
ajfa-2020	253	106	between	between	ADP
ajfa-2020	253	107	omparison	omparison	PROPN
ajfa-2020	253	108	b	b	PROPN
ajfa-2020	253	109	results	result	NOUN
ajfa-2020	253	110	of	of	ADP
ajfa-2020	253	111	w	w	NOUN
ajfa-2020	253	112	usion	usion	NOUN
ajfa-2020	253	113	that	that	PRON
ajfa-2020	253	114	ca	can	AUX
ajfa-2020	253	115	n	n	ADV
ajfa-2020	253	116	the	the	DET
ajfa-2020	253	117	groups	group	NOUN
ajfa-2020	253	118	sults	sult	VERB
ajfa-2020	253	119	indicat	indicat	ADJ
ajfa-2020	253	120	e	e	PROPN
ajfa-2020	253	121	material	material	NOUN
ajfa-2020	253	122	f	f	PROPN
ajfa-2020	253	123	mployees	mployees	PROPN
ajfa-2020	253	124	b	b	PROPN
ajfa-2020	253	125	rty	rty	NOUN
ajfa-2020	253	126	transacti	transacti	PRON
ajfa-2020	253	127	onclusions	onclusion	NOUN
ajfa-2020	253	128	nvestigated	nvestigate	VERB
ajfa-2020	253	129	,	,	PUNCT
ajfa-2020	253	130	itor	itor	NOUN
ajfa-2020	253	131	’s	’s	PART
ajfa-2020	253	132	respo	respo	NOUN
ajfa-2020	253	133	existing	exist	VERB
ajfa-2020	253	134	in	in	ADP
ajfa-2020	253	135	m	m	NOUN
ajfa-2020	253	136	auditors	auditor	NOUN
ajfa-2020	253	137	w	w	VERB
ajfa-2020	253	138	he	he	PRON
ajfa-2020	253	139	detection	detection	NOUN
ajfa-2020	253	140	uateness	uateness	NOUN
ajfa-2020	253	141	of	of	ADP
ajfa-2020	253	142	ered	ered	PROPN
ajfa-2020	253	143	and	and	CCONJ
ajfa-2020	253	144	ma	ma	PROPN
ajfa-2020	253	145	e	e	PROPN
ajfa-2020	253	146	accountin	accountin	PROPN
ajfa-2020	253	147	aud	aud	PROPN
ajfa-2020	253	148	detectio	detectio	PROPN
ajfa-2020	253	149	t	t	PROPN
ajfa-2020	253	150	merely	merely	ADV
ajfa-2020	253	151	r	r	VERB
ajfa-2020	253	152	not	not	PART
ajfa-2020	253	153	enough	enough	ADJ
ajfa-2020	253	154	e	e	NOUN
ajfa-2020	253	155	adequacy	adequacy	NOUN
ajfa-2020	253	156	auditing	auditing	NOUN
ajfa-2020	253	157	st	st	PROPN
ajfa-2020	253	158	include	include	VERB
ajfa-2020	253	159	dis	dis	PROPN
ajfa-2020	253	160	financial	financial	PROPN
ajfa-2020	253	161	s	s	PART
ajfa-2020	253	162	heightened	heighten	VERB
ajfa-2020	253	163	hile	hile	NOUN
ajfa-2020	253	164	function	function	NOUN
ajfa-2020	253	165	is	be	AUX
ajfa-2020	253	166	termed	term	VERB
ajfa-2020	253	167	‘	'	PUNCT
ajfa-2020	253	168	c	c	X
ajfa-2020	253	169	tors	tor	NOUN
ajfa-2020	253	170	in	in	ADP
ajfa-2020	253	171	taiw	taiw	NOUN
ajfa-2020	253	172	ole	ole	PROPN
ajfa-2020	253	173	as	as	ADP
ajfa-2020	253	174	expr	expr	ADJ
ajfa-2020	253	175	y	y	PROPN
ajfa-2020	253	176	still	still	ADV
ajfa-2020	253	177	need	need	VERB
ajfa-2020	253	178	ability	ability	NOUN
ajfa-2020	253	179	of	of	ADP
ajfa-2020	253	180	th	th	NUM
ajfa-2020	253	181	ct	ct	NOUN
ajfa-2020	253	182	as	as	ADP
ajfa-2020	253	183	a	a	DET
ajfa-2020	253	184	watc	watc	ADJ
ajfa-2020	253	185	tection	tection	NOUN
ajfa-2020	253	186	in	in	ADP
ajfa-2020	253	187	a	a	DET
ajfa-2020	253	188	t	t	NOUN
ajfa-2020	254	1	materially	materially	ADV
ajfa-2020	254	2	oup	oup	PROPN
ajfa-2020	254	3	would	would	AUX
ajfa-2020	254	4	n	n	ADV
ajfa-2020	254	5	g	g	PROPN
ajfa-2020	254	6	standards	standard	NOUN
ajfa-2020	254	7	uding	ude	VERB
ajfa-2020	254	8	the	the	DET
ajfa-2020	254	9	co	co	NOUN
ajfa-2020	254	10	ences	ence	NOUN
ajfa-2020	254	11	of	of	ADP
ajfa-2020	254	12	o	o	PROPN
ajfa-2020	254	13	the	the	DET
ajfa-2020	254	14	auditor	auditor	NOUN
ajfa-2020	254	15	between	between	ADP
ajfa-2020	254	16	au	au	PROPN
ajfa-2020	254	17	wilcoxon	wilcoxon	PROPN
ajfa-2020	254	18	-	-	PUNCT
ajfa-2020	254	19	ma	ma	PROPN
ajfa-2020	254	20	an	an	PRON
ajfa-2020	254	21	be	be	AUX
ajfa-2020	254	22	drawn	draw	VERB
ajfa-2020	254	23	.	.	PUNCT
ajfa-2020	255	1	te	te	ADP
ajfa-2020	255	2	the	the	DET
ajfa-2020	255	3	existe	existe	PROPN
ajfa-2020	255	4	fraud	fraud	PROPN
ajfa-2020	255	5	,	,	PUNCT
ajfa-2020	255	6	durin	durin	VERB
ajfa-2020	255	7	below	below	ADP
ajfa-2020	255	8	mana	mana	PROPN
ajfa-2020	255	9	ions	ion	NOUN
ajfa-2020	255	10	.	.	PUNCT
ajfa-2020	256	1	table	table	NOUN
ajfa-2020	256	2	,	,	PUNCT
ajfa-2020	256	3	amongst	amongst	ADP
ajfa-2020	256	4	onsibility	onsibility	NOUN
ajfa-2020	256	5	to	to	ADP
ajfa-2020	256	6	n	n	PROPN
ajfa-2020	256	7	taiwan	taiwan	PROPN
ajfa-2020	256	8	.	.	PUNCT
ajfa-2020	257	1	with	with	ADP
ajfa-2020	257	2	respec	respec	PROPN
ajfa-2020	257	3	n	n	CCONJ
ajfa-2020	257	4	responsib	responsib	NOUN
ajfa-2020	257	5	the	the	DET
ajfa-2020	257	6	auditin	auditin	PROPN
ajfa-2020	257	7	aintained	aintaine	VERB
ajfa-2020	257	8	.	.	PUNCT
ajfa-2020	258	1	ng	ng	PROPN
ajfa-2020	258	2	professio	professio	PROPN
ajfa-2020	258	3	on	on	ADP
ajfa-2020	258	4	standards	standard	NOUN
ajfa-2020	258	5	relying	rely	VERB
ajfa-2020	258	6	on	on	ADP
ajfa-2020	258	7	for	for	ADP
ajfa-2020	258	8	building	building	NOUN
ajfa-2020	258	9	of	of	ADP
ajfa-2020	258	10	the	the	DET
ajfa-2020	258	11	dis	dis	PROPN
ajfa-2020	258	12	andards	andard	NOUN
ajfa-2020	258	13	-	-	PUNCT
ajfa-2020	258	14	set	set	VERB
ajfa-2020	258	15	tinguished	tinguishe	VERB
ajfa-2020	258	16	statement	statement	NOUN
ajfa-2020	258	17	a	a	DET
ajfa-2020	258	18	d	d	NOUN
ajfa-2020	258	19	,	,	PUNCT
ajfa-2020	258	20	so	so	SCONJ
ajfa-2020	258	21	that	that	SCONJ
ajfa-2020	258	22	c	c	AUX
ajfa-2020	258	23	ning	ne	VERB
ajfa-2020	258	24	under	under	ADP
ajfa-2020	258	25	commonly	commonly	ADV
ajfa-2020	258	26	a	a	DET
ajfa-2020	258	27	wan	wan	PROPN
ajfa-2020	258	28	do	do	AUX
ajfa-2020	258	29	not	not	PART
ajfa-2020	258	30	s	s	AUX
ajfa-2020	258	31	ressing	resse	VERB
ajfa-2020	258	32	an	an	DET
ajfa-2020	258	33	d	d	NOUN
ajfa-2020	258	34	to	to	PART
ajfa-2020	258	35	be	be	AUX
ajfa-2020	258	36	awa	awa	PROPN
ajfa-2020	258	37	heir	heir	NOUN
ajfa-2020	258	38	audit	audit	NOUN
ajfa-2020	258	39	r	r	NOUN
ajfa-2020	258	40	chdog	chdog	NOUN
ajfa-2020	258	41	that	that	SCONJ
ajfa-2020	258	42	41	41	NUM
ajfa-2020	258	43	design	design	NOUN
ajfa-2020	258	44	spec	spec	PROPN
ajfa-2020	258	45	y	y	PROPN
ajfa-2020	258	46	affects	affect	VERB
ajfa-2020	258	47	the	the	PRON
ajfa-2020	258	48	not	not	PART
ajfa-2020	258	49	merely	merely	ADV
ajfa-2020	258	50	but	but	CCONJ
ajfa-2020	258	51	expect	expect	VERB
ajfa-2020	258	52	ollusion	ollusion	NOUN
ajfa-2020	258	53	am	be	AUX
ajfa-2020	258	54	opinions	opinion	NOUN
ajfa-2020	258	55	are	be	AUX
ajfa-2020	258	56	r	r	NOUN
ajfa-2020	258	57	and	and	CCONJ
ajfa-2020	258	58	bank	bank	NOUN
ajfa-2020	258	59	uditor	uditor	PROPN
ajfa-2020	258	60	group	group	PROPN
ajfa-2020	258	61	ann	ann	PROPN
ajfa-2020	258	62	-	-	PUNCT
ajfa-2020	258	63	whitne	whitne	PROPN
ajfa-2020	258	64	n	n	X
ajfa-2020	258	65	about	about	ADV
ajfa-2020	258	66	the	the	DET
ajfa-2020	258	67	ence	ence	NOUN
ajfa-2020	258	68	of	of	ADP
ajfa-2020	258	69	the	the	DET
ajfa-2020	258	70	ng	ng	PROPN
ajfa-2020	258	71	an	an	DET
ajfa-2020	258	72	ordina	ordina	PROPN
ajfa-2020	258	73	agement	agement	PROPN
ajfa-2020	258	74	le	le	PROPN
ajfa-2020	258	75	3	3	NUM
ajfa-2020	258	76	provides	provide	VERB
ajfa-2020	258	77	auditor	auditor	NOUN
ajfa-2020	258	78	an	an	DET
ajfa-2020	258	79	o	o	NOUN
ajfa-2020	258	80	detect	detect	NOUN
ajfa-2020	258	81	co	co	VERB
ajfa-2020	258	82	the	the	DET
ajfa-2020	258	83	nonct	nonct	NOUN
ajfa-2020	258	84	to	to	PART
ajfa-2020	258	85	detect	detect	VERB
ajfa-2020	258	86	bility	bility	NOUN
ajfa-2020	258	87	require	require	VERB
ajfa-2020	258	88	ng	ng	PROPN
ajfa-2020	258	89	standard	standard	PROPN
ajfa-2020	258	90	on	on	ADP
ajfa-2020	258	91	is	be	AUX
ajfa-2020	258	92	perce	perce	NOUN
ajfa-2020	258	93	s	s	PART
ajfa-2020	258	94	,	,	PUNCT
ajfa-2020	258	95	it	it	PRON
ajfa-2020	258	96	is	be	AUX
ajfa-2020	258	97	sugg	sugg	NOUN
ajfa-2020	258	98	the	the	DET
ajfa-2020	258	99	self	self	NOUN
ajfa-2020	258	100	-	-	PUNCT
ajfa-2020	258	101	re	re	NOUN
ajfa-2020	258	102	g	g	NOUN
ajfa-2020	258	103	up	up	ADP
ajfa-2020	258	104	the	the	DET
ajfa-2020	258	105	con	con	PROPN
ajfa-2020	258	106	sciplinary	sciplinary	NOUN
ajfa-2020	258	107	p	p	NOUN
ajfa-2020	258	108	tting	tte	VERB
ajfa-2020	258	109	body	body	NOUN
ajfa-2020	258	110	m	m	NOUN
ajfa-2020	258	111	members	member	NOUN
ajfa-2020	258	112	f	f	PROPN
ajfa-2020	258	113	audit	audit	NOUN
ajfa-2020	258	114	proced	proce	VERB
ajfa-2020	258	115	cpas	cpa	NOUN
ajfa-2020	258	116	in	in	ADP
ajfa-2020	258	117	th	th	NUM
ajfa-2020	258	118	a	a	DET
ajfa-2020	258	119	self	self	NOUN
ajfa-2020	258	120	-	-	PUNCT
ajfa-2020	258	121	regu	regu	NOUN
ajfa-2020	258	122	accepted	accept	VERB
ajfa-2020	258	123	’	'	PUNCT
ajfa-2020	258	124	.	.	PUNCT
ajfa-2020	259	1	see	see	VERB
ajfa-2020	259	2	the	the	DET
ajfa-2020	259	3	dete	dete	ADJ
ajfa-2020	259	4	independen	independen	NOUN
ajfa-2020	259	5	are	be	AUX
ajfa-2020	259	6	that	that	DET
ajfa-2020	259	7	und	und	NOUN
ajfa-2020	259	8	reports	report	NOUN
ajfa-2020	259	9	.	.	PUNCT
ajfa-2020	260	1	fur	fur	NOUN
ajfa-2020	260	2	is	be	AUX
ajfa-2020	260	3	responsi	responsi	NOUN
ajfa-2020	260	4	asian	asian	ADJ
ajfa-2020	260	5	cifically	cifically	ADV
ajfa-2020	260	6	to	to	ADP
ajfa-2020	260	7	true	true	ADJ
ajfa-2020	260	8	and	and	CCONJ
ajfa-2020	260	9	fa	fa	PROPN
ajfa-2020	260	10	expect	expect	VERB
ajfa-2020	260	11	the	the	DET
ajfa-2020	260	12	t	t	NOUN
ajfa-2020	260	13	auditors	auditor	NOUN
ajfa-2020	260	14	to	to	PART
ajfa-2020	260	15	mongst	mongst	VERB
ajfa-2020	260	16	the	the	DET
ajfa-2020	260	17	e	e	PROPN
ajfa-2020	260	18	e	e	X
ajfa-2020	260	19	between	between	ADP
ajfa-2020	260	20	loan	loan	NOUN
ajfa-2020	260	21	officer	officer	NOUN
ajfa-2020	260	22	p	p	NOUN
ajfa-2020	260	23	and	and	CCONJ
ajfa-2020	260	24	finan	finan	PROPN
ajfa-2020	261	1	ey	ey	PRON
ajfa-2020	261	2	test	test	NOUN
ajfa-2020	261	3	(	(	PUNCT
ajfa-2020	261	4	see	see	VERB
ajfa-2020	261	5	t	t	PROPN
ajfa-2020	261	6	statistically	statistically	ADV
ajfa-2020	261	7	expectation	expectation	NOUN
ajfa-2020	261	8	ary	ary	ADJ
ajfa-2020	261	9	audit	audit	NOUN
ajfa-2020	261	10	ex	ex	X
ajfa-2020	261	11	evel	evel	NOUN
ajfa-2020	261	12	;	;	PUNCT
ajfa-2020	261	13	and	and	CCONJ
ajfa-2020	261	14	th	th	X
ajfa-2020	261	15	a	a	DET
ajfa-2020	261	16	summary	summary	NOUN
ajfa-2020	261	17	nd	nd	ADP
ajfa-2020	261	18	non	non	ADJ
ajfa-2020	261	19	-	-	ADJ
ajfa-2020	261	20	aud	aud	ADJ
ajfa-2020	261	21	orporate	orporate	ADJ
ajfa-2020	261	22	frau	frau	PROPN
ajfa-2020	261	23	-auditor	-auditor	PROPN
ajfa-2020	261	24	gr	gr	PROPN
ajfa-2020	261	25	ting	ting	PROPN
ajfa-2020	261	26	fraud	fraud	PROPN
ajfa-2020	261	27	t	t	PROPN
ajfa-2020	261	28	ed	ed	NOUN
ajfa-2020	261	29	in	in	ADP
ajfa-2020	261	30	the	the	DET
ajfa-2020	261	31	ta	ta	PROPN
ajfa-2020	261	32	with	with	ADP
ajfa-2020	261	33	respec	respec	PROPN
ajfa-2020	261	34	eived	eive	VERB
ajfa-2020	261	35	by	by	ADP
ajfa-2020	261	36	in	in	ADP
ajfa-2020	261	37	gested	geste	VERB
ajfa-2020	261	38	that	that	SCONJ
ajfa-2020	261	39	p	p	NOUN
ajfa-2020	261	40	egulation	egulation	NOUN
ajfa-2020	261	41	a	a	DET
ajfa-2020	261	42	nfidence	nfidence	NOUN
ajfa-2020	261	43	of	of	ADP
ajfa-2020	261	44	procedures	procedure	NOUN
ajfa-2020	261	45	must	must	AUX
ajfa-2020	261	46	not	not	PART
ajfa-2020	261	47	ju	ju	VERB
ajfa-2020	261	48	from	from	ADP
ajfa-2020	261	49	divers	diver	NOUN
ajfa-2020	261	50	dures	dure	VERB
ajfa-2020	261	51	can	can	AUX
ajfa-2020	261	52	b	b	NOUN
ajfa-2020	261	53	heir	heir	NOUN
ajfa-2020	261	54	financia	financia	PROPN
ajfa-2020	261	55	ulatory	ulatory	ADJ
ajfa-2020	261	56	inst	inst	NOUN
ajfa-2020	261	57	ection	ection	NOUN
ajfa-2020	261	58	of	of	ADP
ajfa-2020	261	59	fra	fra	NOUN
ajfa-2020	261	60	nt	not	PART
ajfa-2020	261	61	opinion	opinion	NOUN
ajfa-2020	261	62	detected	detect	VERB
ajfa-2020	261	63	frau	frau	ADJ
ajfa-2020	261	64	thermore	thermore	NOUN
ajfa-2020	261	65	,	,	PUNCT
ajfa-2020	261	66	f	f	PROPN
ajfa-2020	261	67	ible	ible	ADJ
ajfa-2020	261	68	for	for	ADP
ajfa-2020	261	69	rep	rep	PROPN
ajfa-2020	261	70	n	n	PROPN
ajfa-2020	261	71	journal	journal	PROPN
ajfa-2020	261	72	of	of	ADP
ajfa-2020	261	73	f	f	PROPN
ajfa-2020	261	74	search	search	NOUN
ajfa-2020	261	75	for	for	ADP
ajfa-2020	261	76	f	f	PROPN
ajfa-2020	261	77	air	air	NOUN
ajfa-2020	261	78	view	view	NOUN
ajfa-2020	261	79	of	of	ADP
ajfa-2020	261	80	f	f	PROPN
ajfa-2020	261	81	auditor	auditor	PROPN
ajfa-2020	261	82	’s	’s	PART
ajfa-2020	262	1	re	re	AUX
ajfa-2020	262	2	o	o	PROPN
ajfa-2020	262	3	expand	expand	VERB
ajfa-2020	262	4	th	th	PRON
ajfa-2020	262	5	employees	employee	NOUN
ajfa-2020	262	6	b	b	ADP
ajfa-2020	262	7	the	the	DET
ajfa-2020	262	8	audito	audito	PROPN
ajfa-2020	262	9	r	r	NOUN
ajfa-2020	262	10	group	group	NOUN
ajfa-2020	262	11	.	.	PUNCT
ajfa-2020	263	1	th	th	X
ajfa-2020	263	2	ncial	ncial	ADJ
ajfa-2020	263	3	analyst	analyst	NOUN
ajfa-2020	263	4	table	table	NOUN
ajfa-2020	263	5	2	2	NUM
ajfa-2020	263	6	)	)	PUNCT
ajfa-2020	263	7	rev	rev	VERB
ajfa-2020	263	8	y	y	PROPN
ajfa-2020	263	9	significan	significan	PROPN
ajfa-2020	263	10	n	n	DET
ajfa-2020	263	11	gap	gap	NOUN
ajfa-2020	263	12	in	in	ADP
ajfa-2020	263	13	ter	ter	PROPN
ajfa-2020	263	14	xamination	xamination	PROPN
ajfa-2020	263	15	;	;	PUNCT
ajfa-2020	263	16	hat	hat	NOUN
ajfa-2020	263	17	materia	materia	NOUN
ajfa-2020	263	18	and	and	CCONJ
ajfa-2020	263	19	overvie	overvie	ADJ
ajfa-2020	263	20	ditor	ditor	NOUN
ajfa-2020	263	21	group	group	NOUN
ajfa-2020	263	22	ud	ud	PROPN
ajfa-2020	263	23	.	.	PUNCT
ajfa-2020	264	1	the	the	DET
ajfa-2020	264	2	fin	fin	NOUN
ajfa-2020	264	3	roups	roup	NOUN
ajfa-2020	264	4	are	be	AUX
ajfa-2020	264	5	than	than	ADP
ajfa-2020	264	6	the	the	DET
ajfa-2020	264	7	au	au	PROPN
ajfa-2020	264	8	aiwanese	aiwanese	PROPN
ajfa-2020	264	9	ex	ex	X
ajfa-2020	264	10	ct	ct	INTJ
ajfa-2020	264	11	to	to	ADP
ajfa-2020	264	12	the	the	DET
ajfa-2020	264	13	au	au	ADJ
ajfa-2020	264	14	terested	tereste	VERB
ajfa-2020	264	15	ou	ou	ADP
ajfa-2020	264	16	publicity	publicity	NOUN
ajfa-2020	264	17	of	of	ADP
ajfa-2020	264	18	as	as	ADP
ajfa-2020	264	19	a	a	DET
ajfa-2020	264	20	monit	monit	NOUN
ajfa-2020	264	21	f	f	PROPN
ajfa-2020	264	22	the	the	DET
ajfa-2020	264	23	public	public	NOUN
ajfa-2020	264	24	.	.	PUNCT
ajfa-2020	265	1	of	of	ADP
ajfa-2020	265	2	the	the	DET
ajfa-2020	265	3	pro	pro	X
ajfa-2020	265	4	st	st	PROPN
ajfa-2020	265	5	be	be	AUX
ajfa-2020	265	6	compr	compr	ADJ
ajfa-2020	265	7	e	e	NOUN
ajfa-2020	265	8	sectors	sector	NOUN
ajfa-2020	265	9	o	o	NOUN
ajfa-2020	265	10	be	be	AUX
ajfa-2020	265	11	made	make	VERB
ajfa-2020	265	12	mo	mo	PROPN
ajfa-2020	265	13	al	al	PROPN
ajfa-2020	265	14	audit	audit	VERB
ajfa-2020	265	15	an	an	DET
ajfa-2020	265	16	titution	titution	NOUN
ajfa-2020	265	17	,	,	PUNCT
ajfa-2020	265	18	bet	bet	VERB
ajfa-2020	265	19	aud	aud	ADV
ajfa-2020	265	20	as	as	SCONJ
ajfa-2020	265	21	their	their	PRON
ajfa-2020	265	22	on	on	ADP
ajfa-2020	265	23	financia	financia	PROPN
ajfa-2020	265	24	ud	ud	INTJ
ajfa-2020	265	25	could	could	AUX
ajfa-2020	265	26	di	di	VERB
ajfa-2020	265	27	from	from	ADP
ajfa-2020	265	28	an	an	DET
ajfa-2020	265	29	eth	eth	NOUN
ajfa-2020	265	30	porting	porting	NOUN
ajfa-2020	265	31	any	any	DET
ajfa-2020	265	32	finance	finance	NOUN
ajfa-2020	265	33	&	&	CCONJ
ajfa-2020	265	34	ac	ac	PROPN
ajfa-2020	265	35	issn	issn	PROPN
ajfa-2020	265	36	19	19	NUM
ajfa-2020	265	37	2013	2013	NUM
ajfa-2020	265	38	,	,	PUNCT
ajfa-2020	265	39	vol	vol	NOUN
ajfa-2020	265	40	.	.	PUNCT
ajfa-2020	266	1	www.macrothi	www.macrothi	X
ajfa-2020	267	1	fraud	fraud	NOUN
ajfa-2020	267	2	(	(	PUNCT
ajfa-2020	267	3	state	state	NOUN
ajfa-2020	267	4	financial	financial	ADJ
ajfa-2020	267	5	sta	sta	NOUN
ajfa-2020	267	6	esponsibility	esponsibility	NOUN
ajfa-2020	267	7	he	he	PRON
ajfa-2020	267	8	responsi	responsi	VERB
ajfa-2020	267	9	below	below	ADP
ajfa-2020	267	10	mana	mana	PROPN
ajfa-2020	267	11	or	or	CCONJ
ajfa-2020	267	12	and	and	CCONJ
ajfa-2020	267	13	inst	inst	VERB
ajfa-2020	267	14	he	he	PRON
ajfa-2020	267	15	similar	similar	ADJ
ajfa-2020	267	16	re	re	PROPN
ajfa-2020	267	17	t	t	PROPN
ajfa-2020	267	18	group	group	NOUN
ajfa-2020	267	19	,	,	PUNCT
ajfa-2020	267	20	ex	ex	X
ajfa-2020	267	21	veal	veal	NOUN
ajfa-2020	267	22	that	that	SCONJ
ajfa-2020	267	23	the	the	DET
ajfa-2020	267	24	nt	nt	ADJ
ajfa-2020	267	25	difference	difference	NOUN
ajfa-2020	267	26	rms	rm	NOUN
ajfa-2020	267	27	of	of	ADP
ajfa-2020	267	28	the	the	DET
ajfa-2020	267	29	a	a	PRON
ajfa-2020	267	30	that	that	PRON
ajfa-2020	267	31	materi	materi	PROPN
ajfa-2020	267	32	al	al	PROPN
ajfa-2020	267	33	fraud	fraud	PROPN
ajfa-2020	267	34	co	co	PROPN
ajfa-2020	267	35	ew	ew	PROPN
ajfa-2020	267	36	of	of	ADP
ajfa-2020	267	37	the	the	DET
ajfa-2020	267	38	op	op	NOUN
ajfa-2020	267	39	ps	ps	PROPN
ajfa-2020	267	40	,	,	PUNCT
ajfa-2020	267	41	the	the	PRON
ajfa-2020	267	42	per	per	ADP
ajfa-2020	267	43	ndings	nding	NOUN
ajfa-2020	267	44	indi	indi	PROPN
ajfa-2020	267	45	expecting	expect	VERB
ajfa-2020	267	46	uditor	uditor	PROPN
ajfa-2020	267	47	group	group	NOUN
ajfa-2020	267	48	xisting	xisting	PROPN
ajfa-2020	267	49	stan	stan	PROPN
ajfa-2020	267	50	uditor	uditor	PROPN
ajfa-2020	267	51	respo	respo	PROPN
ajfa-2020	267	52	utside	utside	PROPN
ajfa-2020	267	53	partie	partie	PROPN
ajfa-2020	267	54	f	f	PROPN
ajfa-2020	267	55	disciplinar	disciplinar	PROPN
ajfa-2020	267	56	toring	tore	VERB
ajfa-2020	267	57	mec	mec	PROPN
ajfa-2020	267	58	.	.	PUNCT
ajfa-2020	268	1	to	to	ADP
ajfa-2020	268	2	increas	increas	PROPN
ajfa-2020	268	3	ofession	ofession	NOUN
ajfa-2020	268	4	,	,	PUNCT
ajfa-2020	268	5	it	it	PRON
ajfa-2020	268	6	rised	rise	VERB
ajfa-2020	268	7	of	of	ADP
ajfa-2020	268	8	acc	acc	PROPN
ajfa-2020	268	9	of	of	ADP
ajfa-2020	268	10	society	society	NOUN
ajfa-2020	268	11	.	.	PUNCT
ajfa-2020	269	1	t	t	PROPN
ajfa-2020	269	2	ore	ore	NOUN
ajfa-2020	269	3	transpar	transpar	NOUN
ajfa-2020	269	4	nd	nd	PRON
ajfa-2020	269	5	standards	standard	NOUN
ajfa-2020	270	1	tter	tter	NOUN
ajfa-2020	270	2	conform	conform	VERB
ajfa-2020	270	3	r	r	NOUN
ajfa-2020	270	4	responsibi	responsibi	NOUN
ajfa-2020	270	5	al	al	PROPN
ajfa-2020	270	6	statemen	statemen	PROPN
ajfa-2020	270	7	istort	istort	VERB
ajfa-2020	270	8	their	their	PRON
ajfa-2020	270	9	hical	hical	ADJ
ajfa-2020	270	10	viewpo	viewpo	NOUN
ajfa-2020	270	11	suspicion	suspicion	NOUN
ajfa-2020	270	12	ccounting	ccounte	VERB
ajfa-2020	270	13	946	946	NUM
ajfa-2020	270	14	-	-	PUNCT
ajfa-2020	270	15	052x	052x	NOUN
ajfa-2020	270	16	5	5	NUM
ajfa-2020	270	17	,	,	PUNCT
ajfa-2020	270	18	no	no	INTJ
ajfa-2020	270	19	.	.	NOUN
ajfa-2020	270	20	1	1	NUM
ajfa-2020	270	21	ink.org/ajfa	ink.org/ajfa	NOUN
ajfa-2020	270	22	ement	ement	NOUN
ajfa-2020	270	23	2	2	NUM
ajfa-2020	270	24	)	)	PUNCT
ajfa-2020	270	25	atements	atement	NOUN
ajfa-2020	270	26	y	y	PROPN
ajfa-2020	270	27	within	within	ADP
ajfa-2020	270	28	ibility	ibility	NOUN
ajfa-2020	270	29	to	to	PART
ajfa-2020	270	30	agement	agement	VERB
ajfa-2020	270	31	itutional	itutional	ADJ
ajfa-2020	270	32	esult	esult	NOUN
ajfa-2020	270	33	can	can	AUX
ajfa-2020	270	34	xcept	xcept	VERB
ajfa-2020	270	35	for	for	ADP
ajfa-2020	270	36	ere	ere	PROPN
ajfa-2020	271	1	is	be	AUX
ajfa-2020	271	2	no	no	DET
ajfa-2020	271	3	es	es	NOUN
ajfa-2020	271	4	of	of	ADP
ajfa-2020	271	5	the	the	DET
ajfa-2020	271	6	auditor	auditor	NOUN
ajfa-2020	271	7	’s	’s	PART
ajfa-2020	271	8	ial	ial	PROPN
ajfa-2020	271	9	fraud	fraud	NOUN
ajfa-2020	271	10	oncealed	onceale	VERB
ajfa-2020	271	11	pinions	pinion	NOUN
ajfa-2020	271	12	.	.	PUNCT
ajfa-2020	272	1	ceptions	ception	NOUN
ajfa-2020	272	2	cate	cate	VERB
ajfa-2020	272	3	the	the	DET
ajfa-2020	272	4	greater	great	ADJ
ajfa-2020	272	5	p	p	NOUN
ajfa-2020	272	6	,	,	PUNCT
ajfa-2020	272	7	which	which	PRON
ajfa-2020	272	8	dards	dard	VERB
ajfa-2020	272	9	.	.	PUNCT
ajfa-2020	273	1	it	it	PRON
ajfa-2020	273	2	nsibility	nsibility	NOUN
ajfa-2020	273	3	es	es	NOUN
ajfa-2020	273	4	to	to	PART
ajfa-2020	273	5	be	be	AUX
ajfa-2020	273	6	ry	ry	NOUN
ajfa-2020	273	7	action	action	NOUN
ajfa-2020	273	8	chanism	chanism	NOUN
ajfa-2020	273	9	.	.	PUNCT
ajfa-2020	274	1	se	se	PROPN
ajfa-2020	275	1	public	public	PROPN
ajfa-2020	275	2	is	be	AUX
ajfa-2020	275	3	also	also	ADV
ajfa-2020	275	4	counting	count	VERB
ajfa-2020	275	5	through	through	ADP
ajfa-2020	275	6	rent	rent	NOUN
ajfa-2020	275	7	and	and	CCONJ
ajfa-2020	275	8	s	s	NOUN
ajfa-2020	275	9	-	-	PUNCT
ajfa-2020	275	10	setting	set	VERB
ajfa-2020	275	11	m	m	NOUN
ajfa-2020	275	12	to	to	ADP
ajfa-2020	275	13	the	the	DET
ajfa-2020	275	14	ility	ility	NOUN
ajfa-2020	275	15	,	,	PUNCT
ajfa-2020	275	16	but	but	CCONJ
ajfa-2020	275	17	nts	nt	NOUN
ajfa-2020	275	18	is	be	AUX
ajfa-2020	275	19	an	an	DET
ajfa-2020	275	20	findings	finding	NOUN
ajfa-2020	275	21	oint	oint	NOUN
ajfa-2020	275	22	,	,	PUNCT
ajfa-2020	275	23	the	the	PRON
ajfa-2020	275	24	of	of	ADP
ajfa-2020	275	25	fraud	fraud	NOUN
ajfa-2020	275	26	rather	rather	ADV
ajfa-2020	275	27	th	th	X
ajfa-2020	275	28	educati	educati	PROPN
ajfa-2020	275	29	regard	regard	NOUN
ajfa-2020	275	30	t	t	PROPN
ajfa-2020	275	31	still	still	ADV
ajfa-2020	275	32	exi	exi	PROPN
ajfa-2020	275	33	technica	technica	PROPN
ajfa-2020	275	34	maintai	maintai	PROPN
ajfa-2020	275	35	indepen	indepen	NOUN
ajfa-2020	275	36	users	user	NOUN
ajfa-2020	275	37	in	in	ADP
ajfa-2020	275	38	precise	precise	ADJ
ajfa-2020	275	39	sufficie	sufficie	ADJ
ajfa-2020	275	40	reasona	reasona	PROPN
ajfa-2020	275	41	concern	concern	NOUN
ajfa-2020	275	42	be	be	AUX
ajfa-2020	275	43	requ	requ	NOUN
ajfa-2020	275	44	have	have	AUX
ajfa-2020	275	45	do	do	AUX
ajfa-2020	275	46	the	the	DET
ajfa-2020	275	47	stu	stu	PROPN
ajfa-2020	275	48	suggest	suggest	AUX
ajfa-2020	275	49	submitt	submitt	VERB
ajfa-2020	275	50	extendin	extendin	VERB
ajfa-2020	275	51	future	future	ADJ
ajfa-2020	275	52	r	r	NOUN
ajfa-2020	275	53	sending	send	VERB
ajfa-2020	275	54	study	study	NOUN
ajfa-2020	275	55	in	in	ADP
ajfa-2020	275	56	aspects	aspect	NOUN
ajfa-2020	275	57	perpetra	perpetra	PROPN
ajfa-2020	275	58	referen	referen	PROPN
ajfa-2020	275	59	aicpa	aicpa	VERB
ajfa-2020	275	60	respons	respon	NOUN
ajfa-2020	275	61	aicpa	aicpa	PROPN
ajfa-2020	275	62	(	(	PUNCT
ajfa-2020	275	63	treadw	treadw	ADV
ajfa-2020	275	64	apb	apb	PROPN
ajfa-2020	275	65	.	.	PUNCT
ajfa-2020	276	1	(	(	PUNCT
ajfa-2020	276	2	2	2	NUM
ajfa-2020	276	3	an	an	DET
ajfa-2020	276	4	audi	audi	PROPN
ajfa-2020	276	5	auditin	auditin	PROPN
ajfa-2020	276	6	council	council	PROPN
ajfa-2020	276	7	baron	baron	NOUN
ajfa-2020	276	8	,	,	PUNCT
ajfa-2020	276	9	irregula	irregula	PROPN
ajfa-2020	276	10	beck	beck	PROPN
ajfa-2020	276	11	,	,	PUNCT
ajfa-2020	276	12	g	g	PROPN
ajfa-2020	276	13	accoun	accoun	PROPN
ajfa-2020	276	14	best	well	ADV
ajfa-2020	276	15	,	,	PUNCT
ajfa-2020	276	16	p.	p.	PROPN
ajfa-2020	276	17	han	han	PROPN
ajfa-2020	276	18	remaini	remaini	PROPN
ajfa-2020	276	19	ion	ion	NOUN
ajfa-2020	276	20	and	and	CCONJ
ajfa-2020	276	21	com	com	VERB
ajfa-2020	276	22	their	their	PRON
ajfa-2020	276	23	role	role	NOUN
ajfa-2020	276	24	,	,	PUNCT
ajfa-2020	276	25	b	b	PROPN
ajfa-2020	276	26	ist	ist	NOUN
ajfa-2020	276	27	.	.	PUNCT
ajfa-2020	276	28	not	not	PART
ajfa-2020	276	29	on	on	ADP
ajfa-2020	276	30	al	al	PROPN
ajfa-2020	276	31	compete	compete	NOUN
ajfa-2020	276	32	in	in	ADP
ajfa-2020	276	33	professio	professio	NOUN
ajfa-2020	276	34	ndence	ndence	NOUN
ajfa-2020	276	35	and	and	CCONJ
ajfa-2020	276	36	n	n	PRON
ajfa-2020	276	37	taiwan	taiwan	PROPN
ajfa-2020	276	38	,	,	PUNCT
ajfa-2020	276	39	o	o	NOUN
ajfa-2020	276	40	and	and	CCONJ
ajfa-2020	276	41	detail	detail	NOUN
ajfa-2020	276	42	ntly	ntly	ADV
ajfa-2020	276	43	standa	standa	PROPN
ajfa-2020	276	44	able	able	ADJ
ajfa-2020	276	45	assuran	assuran	VERB
ajfa-2020	276	46	ns	ns	INTJ
ajfa-2020	276	47	they	they	PRON
ajfa-2020	276	48	have	have	AUX
ajfa-2020	276	49	uired	uire	VERB
ajfa-2020	276	50	to	to	PART
ajfa-2020	276	51	add	add	VERB
ajfa-2020	276	52	oubts	oubt	NOUN
ajfa-2020	276	53	about	about	ADP
ajfa-2020	276	54	udy	udy	PROPN
ajfa-2020	276	55	contribu	contribu	PROPN
ajfa-2020	276	56	tions	tions	PROPN
ajfa-2020	276	57	provid	provid	PROPN
ajfa-2020	276	58	ted	te	VERB
ajfa-2020	276	59	that	that	SCONJ
ajfa-2020	276	60	the	the	DET
ajfa-2020	276	61	ng	ng	PROPN
ajfa-2020	276	62	the	the	DET
ajfa-2020	276	63	inter	inter	PROPN
ajfa-2020	276	64	research	research	PROPN
ajfa-2020	276	65	ma	ma	PROPN
ajfa-2020	276	66	g	g	PROPN
ajfa-2020	276	67	a	a	DET
ajfa-2020	276	68	large	large	ADJ
ajfa-2020	276	69	-	-	PUNCT
ajfa-2020	276	70	sc	sc	NOUN
ajfa-2020	276	71	nto	nto	NOUN
ajfa-2020	276	72	this	this	PRON
ajfa-2020	276	73	are	be	AUX
ajfa-2020	276	74	of	of	ADP
ajfa-2020	276	75	auditing	auditing	NOUN
ajfa-2020	276	76	ated	ate	VERB
ajfa-2020	276	77	and	and	CCONJ
ajfa-2020	276	78	det	det	NOUN
ajfa-2020	276	79	nces	nce	VERB
ajfa-2020	276	80	.	.	PUNCT
ajfa-2020	277	1	(	(	PUNCT
ajfa-2020	277	2	1978	1978	NUM
ajfa-2020	277	3	)	)	PUNCT
ajfa-2020	277	4	.	.	PUNCT
ajfa-2020	278	1	re	re	X
ajfa-2020	278	2	sibilities	sibilitie	NOUN
ajfa-2020	278	3	,	,	PUNCT
ajfa-2020	278	4	a	a	PRON
ajfa-2020	278	5	.	.	PUNCT
ajfa-2020	278	6	(	(	PUNCT
ajfa-2020	278	7	1987	1987	NUM
ajfa-2020	278	8	)	)	PUNCT
ajfa-2020	278	9	.	.	PUNCT
ajfa-2020	279	1	r	r	NOUN
ajfa-2020	279	2	way	way	NOUN
ajfa-2020	279	3	commis	commis	NOUN
ajfa-2020	279	4	2005	2005	NUM
ajfa-2020	279	5	)	)	PUNCT
ajfa-2020	279	6	.	.	PUNCT
ajfa-2020	280	1	isa	isa	VERB
ajfa-2020	280	2	it	it	PRON
ajfa-2020	280	3	of	of	ADP
ajfa-2020	280	4	financ	financ	PROPN
ajfa-2020	280	5	ng	ng	PROPN
ajfa-2020	280	6	practices	practice	VERB
ajfa-2020	280	7	l	l	PROPN
ajfa-2020	280	8	,	,	PUNCT
ajfa-2020	280	9	london	london	PROPN
ajfa-2020	280	10	.	.	PUNCT
ajfa-2020	281	1	c.	c.	PROPN
ajfa-2020	281	2	,	,	PUNCT
ajfa-2020	281	3	johns	johns	PROPN
ajfa-2020	281	4	arities	arity	NOUN
ajfa-2020	281	5	:	:	PUNCT
ajfa-2020	281	6	are	be	AUX
ajfa-2020	281	7	w	w	PROPN
ajfa-2020	281	8	g.w	g.w	PROPN
ajfa-2020	281	9	.	.	PUNCT
ajfa-2020	282	1	(	(	PUNCT
ajfa-2020	282	2	1974	1974	NUM
ajfa-2020	282	3	nting	nting	NOUN
ajfa-2020	282	4	and	and	CCONJ
ajfa-2020	282	5	bu	bu	INTJ
ajfa-2020	282	6	.	.	PUNCT
ajfa-2020	282	7	,	,	PUNCT
ajfa-2020	282	8	buckby	buckby	ADJ
ajfa-2020	282	9	,	,	PUNCT
ajfa-2020	282	10	s	s	VERB
ajfa-2020	282	11	ing	ing	ADJ
ajfa-2020	282	12	silent	silent	ADJ
ajfa-2020	282	13	.	.	PUNCT
ajfa-2020	283	1	mmunication	mmunication	NOUN
ajfa-2020	283	2	by	by	ADP
ajfa-2020	283	3	closing	close	VERB
ajfa-2020	283	4	nly	nly	ADV
ajfa-2020	283	5	must	must	AUX
ajfa-2020	283	6	au	au	VERB
ajfa-2020	283	7	ence	ence	NOUN
ajfa-2020	283	8	require	require	VERB
ajfa-2020	283	9	onal	onal	ADJ
ajfa-2020	283	10	attitud	attitud	ADJ
ajfa-2020	283	11	service	service	NOUN
ajfa-2020	283	12	abo	abo	NOUN
ajfa-2020	283	13	on	on	ADP
ajfa-2020	283	14	the	the	DET
ajfa-2020	283	15	other	other	ADJ
ajfa-2020	283	16	led	lead	VERB
ajfa-2020	283	17	engage	engage	NOUN
ajfa-2020	283	18	ardized	ardize	VERB
ajfa-2020	283	19	to	to	ADP
ajfa-2020	283	20	a	a	DET
ajfa-2020	283	21	nce	nce	NOUN
ajfa-2020	283	22	)	)	PUNCT
ajfa-2020	283	23	.	.	PUNCT
ajfa-2020	284	1	howev	howev	PROPN
ajfa-2020	284	2	e	e	PROPN
ajfa-2020	284	3	about	about	ADP
ajfa-2020	284	4	the	the	DET
ajfa-2020	284	5	a	a	DET
ajfa-2020	284	6	paragraph	paragraph	NOUN
ajfa-2020	284	7	the	the	DET
ajfa-2020	284	8	viability	viability	NOUN
ajfa-2020	284	9	utes	ute	VERB
ajfa-2020	284	10	our	our	PRON
ajfa-2020	284	11	un	un	PROPN
ajfa-2020	284	12	ded	de	VERB
ajfa-2020	284	13	in	in	ADP
ajfa-2020	284	14	an	an	PRON
ajfa-2020	284	15	at	at	ADP
ajfa-2020	284	16	e	e	PROPN
ajfa-2020	284	17	investigat	investigat	NOUN
ajfa-2020	284	18	rnational	rnational	ADJ
ajfa-2020	284	19	lite	lite	PROPN
ajfa-2020	284	20	ay	ay	PROPN
ajfa-2020	284	21	consider	consider	VERB
ajfa-2020	284	22	cale	cale	NOUN
ajfa-2020	284	23	self	self	NOUN
ajfa-2020	284	24	-	-	PUNCT
ajfa-2020	284	25	adm	adm	PROPN
ajfa-2020	284	26	ea	ea	PROPN
ajfa-2020	284	27	could	could	AUX
ajfa-2020	284	28	als	als	VERB
ajfa-2020	284	29	g	g	NOUN
ajfa-2020	284	30	for	for	ADP
ajfa-2020	284	31	fraud	fraud	NOUN
ajfa-2020	284	32	tected	tecte	VERB
ajfa-2020	284	33	will	will	AUX
ajfa-2020	284	34	a	a	DET
ajfa-2020	284	35	eport	eport	NOUN
ajfa-2020	284	36	conc	conc	NOUN
ajfa-2020	284	37	aicpa	aicpa	NOUN
ajfa-2020	284	38	,	,	PUNCT
ajfa-2020	284	39	new	new	ADJ
ajfa-2020	284	40	report	report	NOUN
ajfa-2020	284	41	of	of	ADP
ajfa-2020	284	42	th	th	NUM
ajfa-2020	284	43	ssion	ssion	NOUN
ajfa-2020	284	44	)	)	PUNCT
ajfa-2020	284	45	,	,	PUNCT
ajfa-2020	284	46	aic	aic	PROPN
ajfa-2020	284	47	(	(	PUNCT
ajfa-2020	284	48	uk	uk	PROPN
ajfa-2020	284	49	and	and	CCONJ
ajfa-2020	284	50	ir	ir	PROPN
ajfa-2020	284	51	cial	cial	PROPN
ajfa-2020	284	52	stateme	stateme	PROPN
ajfa-2020	284	53	s	s	PROPN
ajfa-2020	284	54	board	board	NOUN
ajfa-2020	284	55	.	.	PUNCT
ajfa-2020	285	1	(	(	PUNCT
ajfa-2020	285	2	son	son	NOUN
ajfa-2020	285	3	,	,	PUNCT
ajfa-2020	285	4	d.	d.	PROPN
ajfa-2020	285	5	,	,	PUNCT
ajfa-2020	285	6	s	s	AUX
ajfa-2020	285	7	we	we	PRON
ajfa-2020	285	8	closing	close	VERB
ajfa-2020	285	9	t	t	PROPN
ajfa-2020	285	10	4	4	NUM
ajfa-2020	285	11	)	)	PUNCT
ajfa-2020	285	12	.	.	PUNCT
ajfa-2020	286	1	the	the	DET
ajfa-2020	286	2	rol	rol	PROPN
ajfa-2020	286	3	usiness	usiness	PROPN
ajfa-2020	286	4	rese	rese	PROPN
ajfa-2020	286	5	s.	s.	PROPN
ajfa-2020	286	6	and	and	CCONJ
ajfa-2020	286	7	tan	tan	PROPN
ajfa-2020	286	8	,	,	PUNCT
ajfa-2020	286	9	n	n	PRON
ajfa-2020	286	10	may	may	AUX
ajfa-2020	286	11	be	be	AUX
ajfa-2020	286	12	a	a	DET
ajfa-2020	286	13	k	k	NOUN
ajfa-2020	286	14	the	the	DET
ajfa-2020	286	15	‘	'	PUNCT
ajfa-2020	286	16	misun	misun	ADJ
ajfa-2020	286	17	uditors	uditor	NOUN
ajfa-2020	286	18	kno	kno	PROPN
ajfa-2020	286	19	ed	ed	NOUN
ajfa-2020	286	20	to	to	ADP
ajfa-2020	286	21	fulfil	fulfil	PROPN
ajfa-2020	286	22	des	des	PROPN
ajfa-2020	286	23	.	.	PROPN
ajfa-2020	287	1	in	in	ADP
ajfa-2020	287	2	pa	pa	PROPN
ajfa-2020	287	3	ove	ove	PROPN
ajfa-2020	287	4	reward	reward	NOUN
ajfa-2020	287	5	m	m	VERB
ajfa-2020	287	6	hand	hand	NOUN
ajfa-2020	287	7	,	,	PUNCT
ajfa-2020	287	8	may	may	AUX
ajfa-2020	287	9	ement	ement	DET
ajfa-2020	287	10	letter	letter	NOUN
ajfa-2020	287	11	avoid	avoid	VERB
ajfa-2020	287	12	confu	confu	PROPN
ajfa-2020	287	13	ver	ver	PROPN
ajfa-2020	287	14	,	,	PUNCT
ajfa-2020	287	15	it	it	PRON
ajfa-2020	287	16	must	must	AUX
ajfa-2020	287	17	company	company	VERB
ajfa-2020	287	18	.	.	PUNCT
ajfa-2020	288	1	i	i	PRON
ajfa-2020	288	2	h	h	VERB
ajfa-2020	288	3	to	to	ADP
ajfa-2020	288	4	the	the	DET
ajfa-2020	288	5	aud	aud	PROPN
ajfa-2020	288	6	y	y	PROPN
ajfa-2020	288	7	of	of	ADP
ajfa-2020	288	8	the	the	DET
ajfa-2020	288	9	aud	aud	NOUN
ajfa-2020	288	10	nderstanding	nderstande	VERB
ajfa-2020	288	11	ttempt	ttempt	NOUN
ajfa-2020	288	12	to	to	PART
ajfa-2020	288	13	br	br	VERB
ajfa-2020	288	14	tion	tion	NOUN
ajfa-2020	288	15	finding	find	VERB
ajfa-2020	288	16	erature	erature	NOUN
ajfa-2020	288	17	rega	rega	NOUN
ajfa-2020	288	18	r	r	NOUN
ajfa-2020	288	19	both	both	PRON
ajfa-2020	288	20	longi	longi	NOUN
ajfa-2020	288	21	ministered	minister	VERB
ajfa-2020	289	1	q	q	NOUN
ajfa-2020	289	2	so	so	ADV
ajfa-2020	289	3	be	be	AUX
ajfa-2020	289	4	under	under	ADP
ajfa-2020	289	5	.	.	PUNCT
ajfa-2020	290	1	detailed	detailed	ADJ
ajfa-2020	290	2	m	m	VERB
ajfa-2020	290	3	also	also	ADV
ajfa-2020	290	4	be	be	AUX
ajfa-2020	290	5	imp	imp	NOUN
ajfa-2020	290	6	lusions	lusion	NOUN
ajfa-2020	290	7	and	and	CCONJ
ajfa-2020	290	8	w	w	PROPN
ajfa-2020	290	9	york	york	PROPN
ajfa-2020	290	10	.	.	PUNCT
ajfa-2020	291	1	he	he	PRON
ajfa-2020	291	2	nationa	nationa	PROPN
ajfa-2020	291	3	pa	pa	PROPN
ajfa-2020	291	4	,	,	PUNCT
ajfa-2020	291	5	new	new	PROPN
ajfa-2020	291	6	yo	yo	PROPN
ajfa-2020	291	7	reland	reland	PROPN
ajfa-2020	291	8	)	)	PUNCT
ajfa-2020	291	9	240	240	NUM
ajfa-2020	291	10	ents	ent	NOUN
ajfa-2020	291	11	,	,	PUNCT
ajfa-2020	291	12	icaew	icaew	VERB
ajfa-2020	291	13	(	(	PUNCT
ajfa-2020	291	14	2004	2004	NUM
ajfa-2020	291	15	)	)	PUNCT
ajfa-2020	291	16	.	.	PUNCT
ajfa-2020	292	1	eth	eth	PROPN
ajfa-2020	292	2	searfoss	searfoss	PROPN
ajfa-2020	292	3	,	,	PUNCT
ajfa-2020	292	4	d	d	X
ajfa-2020	292	5	the	the	DET
ajfa-2020	292	6	expecta	expecta	PROPN
ajfa-2020	292	7	le	le	X
ajfa-2020	292	8	of	of	ADP
ajfa-2020	292	9	the	the	DET
ajfa-2020	292	10	a	a	DET
ajfa-2020	292	11	earch	earch	NOUN
ajfa-2020	292	12	,	,	PUNCT
ajfa-2020	292	13	4	4	NUM
ajfa-2020	292	14	,	,	PUNCT
ajfa-2020	292	15	11	11	NUM
ajfa-2020	292	16	c.	c.	NOUN
ajfa-2020	292	17	(	(	PUNCT
ajfa-2020	292	18	2001	2001	NUM
ajfa-2020	292	19	)	)	PUNCT
ajfa-2020	292	20	.	.	PUNCT
ajfa-2020	293	1	42	42	NUM
ajfa-2020	293	2	key	key	ADJ
ajfa-2020	293	3	to	to	ADP
ajfa-2020	293	4	solvi	solvi	NOUN
ajfa-2020	293	5	nderstanding	nderstande	VERB
ajfa-2020	293	6	ow	ow	INTJ
ajfa-2020	293	7	what	what	PRON
ajfa-2020	293	8	th	th	VERB
ajfa-2020	293	9	ll	ll	AUX
ajfa-2020	293	10	them	they	PRON
ajfa-2020	293	11	sat	sit	VERB
ajfa-2020	293	12	articular	articular	ADJ
ajfa-2020	293	13	,	,	PUNCT
ajfa-2020	293	14	th	th	X
ajfa-2020	293	15	must	must	AUX
ajfa-2020	293	16	be	be	AUX
ajfa-2020	293	17	inst	inst	NOUN
ajfa-2020	293	18	y	y	PRON
ajfa-2020	293	19	need	need	VERB
ajfa-2020	293	20	to	to	PART
ajfa-2020	293	21	be	be	AUX
ajfa-2020	293	22	r	r	NOUN
ajfa-2020	293	23	and	and	CCONJ
ajfa-2020	293	24	the	the	DET
ajfa-2020	293	25	usion	usion	NOUN
ajfa-2020	293	26	amon	amon	PROPN
ajfa-2020	293	27	also	also	ADV
ajfa-2020	293	28	be	be	VERB
ajfa-2020	293	29	flex	flex	ADJ
ajfa-2020	293	30	it	it	PRON
ajfa-2020	293	31	is	be	AUX
ajfa-2020	293	32	sugges	sugge	NOUN
ajfa-2020	293	33	dit	dit	PROPN
ajfa-2020	293	34	report	report	NOUN
ajfa-2020	293	35	ex	ex	X
ajfa-2020	293	36	ditee	ditee	PROPN
ajfa-2020	293	37	compa	compa	PROPN
ajfa-2020	293	38	g	g	PROPN
ajfa-2020	293	39	of	of	ADP
ajfa-2020	293	40	the	the	DET
ajfa-2020	293	41	aud	aud	PROPN
ajfa-2020	293	42	ridge	ridge	PROPN
ajfa-2020	293	43	the	the	DET
ajfa-2020	293	44	ex	ex	X
ajfa-2020	293	45	gs	gs	PART
ajfa-2020	293	46	make	make	VERB
ajfa-2020	293	47	a	a	DET
ajfa-2020	293	48	arding	arde	VERB
ajfa-2020	293	49	the	the	DET
ajfa-2020	293	50	au	au	ADJ
ajfa-2020	293	51	itudinal	itudinal	ADJ
ajfa-2020	293	52	stud	stud	PROPN
ajfa-2020	293	53	questionnai	questionnai	NOUN
ajfa-2020	293	54	rtaken	rtaken	VERB
ajfa-2020	293	55	to	to	ADP
ajfa-2020	293	56	in	in	ADP
ajfa-2020	293	57	micro	micro	NOUN
ajfa-2020	293	58	case	case	NOUN
ajfa-2020	293	59	portant	portant	NOUN
ajfa-2020	293	60	(	(	PUNCT
ajfa-2020	293	61	see	see	VERB
ajfa-2020	293	62	d	d	PROPN
ajfa-2020	293	63	recommen	recommen	PROPN
ajfa-2020	293	64	al	al	PROPN
ajfa-2020	293	65	commiss	commiss	PROPN
ajfa-2020	293	66	york	york	PROPN
ajfa-2020	293	67	.	.	PROPN
ajfa-2020	294	1	0	0	NUM
ajfa-2020	294	2	:	:	PUNCT
ajfa-2020	294	3	the	the	DET
ajfa-2020	294	4	audit	audit	NOUN
ajfa-2020	294	5	w	w	PROPN
ajfa-2020	294	6	,	,	PUNCT
ajfa-2020	294	7	london	london	PROPN
ajfa-2020	294	8	.	.	PUNCT
ajfa-2020	295	1	hical	hical	PROPN
ajfa-2020	295	2	stand	stand	PROPN
ajfa-2020	295	3	d.	d.	PROPN
ajfa-2020	295	4	and	and	CCONJ
ajfa-2020	295	5	sm	sm	PROPN
ajfa-2020	295	6	ations	ation	NOUN
ajfa-2020	295	7	gap	gap	NOUN
ajfa-2020	295	8	?	?	PUNCT
ajfa-2020	295	9	”	"	PUNCT
ajfa-2020	295	10	auditor	auditor	NOUN
ajfa-2020	295	11	in	in	ADP
ajfa-2020	295	12	m	m	PROPN
ajfa-2020	295	13	7	7	NUM
ajfa-2020	295	14	-	-	SYM
ajfa-2020	295	15	122	122	NUM
ajfa-2020	295	16	.	.	PUNCT
ajfa-2020	296	1	evidence	evidence	NOUN
ajfa-2020	296	2	o	o	PROPN
ajfa-2020	296	3	asian	asian	ADJ
ajfa-2020	296	4	ing	ing	ADJ
ajfa-2020	296	5	part	part	NOUN
ajfa-2020	296	6	of	of	ADP
ajfa-2020	296	7	t	t	PROPN
ajfa-2020	296	8	g	g	PROPN
ajfa-2020	296	9	gap	gap	NOUN
ajfa-2020	296	10	’	'	PUNCT
ajfa-2020	296	11	altho	altho	NOUN
ajfa-2020	296	12	heir	heir	NOUN
ajfa-2020	296	13	respons	respon	NOUN
ajfa-2020	296	14	tisfactorily	tisfactorily	ADV
ajfa-2020	296	15	,	,	PUNCT
ajfa-2020	296	16	he	he	PRON
ajfa-2020	296	17	professi	professi	VERB
ajfa-2020	296	18	tilled	till	VERB
ajfa-2020	296	19	in	in	ADP
ajfa-2020	296	20	them	they	PRON
ajfa-2020	296	21	well	well	ADV
ajfa-2020	296	22	inform	inform	VERB
ajfa-2020	296	23	audit	audit	NOUN
ajfa-2020	296	24	repo	repo	ADP
ajfa-2020	296	25	gst	gst	PROPN
ajfa-2020	296	26	readers	reader	NOUN
ajfa-2020	296	27	xible	xible	VERB
ajfa-2020	296	28	enoug	enoug	ADV
ajfa-2020	296	29	sted	ste	VERB
ajfa-2020	296	30	that	that	SCONJ
ajfa-2020	296	31	the	the	DET
ajfa-2020	296	32	xplaining	xplaining	NOUN
ajfa-2020	296	33	th	th	X
ajfa-2020	296	34	any	any	PRON
ajfa-2020	296	35	.	.	PUNCT
ajfa-2020	297	1	ditor	ditor	NOUN
ajfa-2020	297	2	’s	’s	PART
ajfa-2020	297	3	duty	duty	NOUN
ajfa-2020	297	4	xpectation	xpectation	PROPN
ajfa-2020	297	5	g	g	PROPN
ajfa-2020	297	6	particular	particular	ADJ
ajfa-2020	297	7	udit	udit	PROPN
ajfa-2020	297	8	expecta	expecta	PROPN
ajfa-2020	297	9	dies	die	VERB
ajfa-2020	297	10	and	and	CCONJ
ajfa-2020	297	11	co	co	ADJ
ajfa-2020	297	12	ire	ire	VERB
ajfa-2020	297	13	to	to	ADP
ajfa-2020	297	14	remo	remo	NOUN
ajfa-2020	297	15	nvestigate	nvestigate	PROPN
ajfa-2020	297	16	t	t	PROPN
ajfa-2020	297	17	studies	study	NOUN
ajfa-2020	297	18	of	of	ADP
ajfa-2020	297	19	e.g.	e.g.	ADV
ajfa-2020	297	20	lam	lam	PROPN
ajfa-2020	297	21	et	et	PROPN
ajfa-2020	297	22	ndations	ndation	NOUN
ajfa-2020	297	23	of	of	ADP
ajfa-2020	297	24	sion	sion	NOUN
ajfa-2020	297	25	on	on	ADP
ajfa-2020	297	26	fra	fra	X
ajfa-2020	297	27	tor	tor	PROPN
ajfa-2020	297	28	’s	’s	PART
ajfa-2020	297	29	respo	respo	NOUN
ajfa-2020	297	30	dards	dard	VERB
ajfa-2020	297	31	for	for	ADP
ajfa-2020	297	32	a	a	DET
ajfa-2020	297	33	mith	mith	PROPN
ajfa-2020	297	34	,	,	PUNCT
ajfa-2020	297	35	c.	c.	PROPN
ajfa-2020	297	36	(	(	PUNCT
ajfa-2020	297	37	1	1	NUM
ajfa-2020	297	38	”	"	PUNCT
ajfa-2020	297	39	journal	journal	NOUN
ajfa-2020	297	40	of	of	ADP
ajfa-2020	297	41	modern	modern	ADJ
ajfa-2020	297	42	soc	soc	NOUN
ajfa-2020	297	43	of	of	ADP
ajfa-2020	297	44	the	the	DET
ajfa-2020	297	45	audit	audit	NOUN
ajfa-2020	297	46	n	n	DET
ajfa-2020	297	47	journal	journal	NOUN
ajfa-2020	297	48	of	of	ADP
ajfa-2020	297	49	f	f	PROPN
ajfa-2020	297	50	the	the	DET
ajfa-2020	297	51	problem	problem	NOUN
ajfa-2020	297	52	ough	ough	ADV
ajfa-2020	297	53	the	the	DET
ajfa-2020	297	54	ex	ex	PROPN
ajfa-2020	297	55	sibilities	sibilitie	NOUN
ajfa-2020	297	56	are	be	AUX
ajfa-2020	297	57	they	they	PRON
ajfa-2020	297	58	must	must	AUX
ajfa-2020	297	59	ional	ional	VERB
ajfa-2020	297	60	stand	stand	VERB
ajfa-2020	297	61	m.	m.	NOUN
ajfa-2020	297	62	med	me	VERB
ajfa-2020	297	63	through	through	ADP
ajfa-2020	297	64	rt	rt	PROPN
ajfa-2020	297	65	.	.	PUNCT
ajfa-2020	298	1	such	such	DET
ajfa-2020	298	2	a	a	PRON
ajfa-2020	298	3	as	as	ADP
ajfa-2020	298	4	to	to	ADP
ajfa-2020	298	5	its	its	PRON
ajfa-2020	298	6	b	b	PROPN
ajfa-2020	298	7	gh	gh	PROPN
ajfa-2020	298	8	for	for	ADP
ajfa-2020	298	9	audito	audito	NOUN
ajfa-2020	298	10	e	e	NOUN
ajfa-2020	298	11	auditors	auditor	NOUN
ajfa-2020	298	12	in	in	ADP
ajfa-2020	298	13	he	he	PRON
ajfa-2020	298	14	position	position	VERB
ajfa-2020	298	15	i	i	PRON
ajfa-2020	298	16	y	y	VERB
ajfa-2020	298	17	to	to	PART
ajfa-2020	298	18	detect	detect	VERB
ajfa-2020	298	19	f	f	PROPN
ajfa-2020	298	20	gap	gap	NOUN
ajfa-2020	298	21	in	in	ADP
ajfa-2020	298	22	taiw	taiw	NOUN
ajfa-2020	298	23	and	and	CCONJ
ajfa-2020	298	24	valuab	valuab	PROPN
ajfa-2020	298	25	ation	ation	PROPN
ajfa-2020	298	26	gap	gap	NOUN
ajfa-2020	298	27	.	.	PUNCT
ajfa-2020	299	1	mparative	mparative	PROPN
ajfa-2020	299	2	s	s	PART
ajfa-2020	299	3	ve	ve	VERB
ajfa-2020	299	4	any	any	DET
ajfa-2020	299	5	pote	pote	NOUN
ajfa-2020	299	6	the	the	DET
ajfa-2020	299	7	function	function	NOUN
ajfa-2020	299	8	how	how	SCONJ
ajfa-2020	299	9	major	major	ADJ
ajfa-2020	299	10	t	t	PROPN
ajfa-2020	299	11	al	al	PROPN
ajfa-2020	299	12	.	.	PROPN
ajfa-2020	299	13	,	,	PUNCT
ajfa-2020	299	14	2011	2011	NUM
ajfa-2020	299	15	)	)	PUNCT
ajfa-2020	299	16	.	.	PUNCT
ajfa-2020	300	1	f	f	PROPN
ajfa-2020	301	1	the	the	DET
ajfa-2020	301	2	comm	comm	NOUN
ajfa-2020	301	3	audulent	audulent	NOUN
ajfa-2020	301	4	f	f	PROPN
ajfa-2020	301	5	nsibility	nsibility	NOUN
ajfa-2020	301	6	to	to	ADP
ajfa-2020	301	7	auditors	auditor	NOUN
ajfa-2020	301	8	,	,	PUNCT
ajfa-2020	301	9	f	f	PROPN
ajfa-2020	301	10	1977	1977	NUM
ajfa-2020	301	11	)	)	PUNCT
ajfa-2020	301	12	.	.	PUNCT
ajfa-2020	302	1	unc	unc	PROPN
ajfa-2020	302	2	f	f	PROPN
ajfa-2020	302	3	accountanc	accountanc	PROPN
ajfa-2020	302	4	ciety	ciety	PROPN
ajfa-2020	302	5	:	:	PUNCT
ajfa-2020	302	6	an	an	DET
ajfa-2020	302	7	e	e	NOUN
ajfa-2020	302	8	expectation	expectation	NOUN
ajfa-2020	302	9	finance	finance	NOUN
ajfa-2020	302	10	&	&	CCONJ
ajfa-2020	302	11	ac	ac	PROPN
ajfa-2020	302	12	issn	issn	PROPN
ajfa-2020	302	13	19	19	NUM
ajfa-2020	302	14	2013	2013	NUM
ajfa-2020	302	15	,	,	PUNCT
ajfa-2020	302	16	vol	vol	NOUN
ajfa-2020	302	17	.	.	PUNCT
ajfa-2020	303	1	www.macrothi	www.macrothi	X
ajfa-2020	304	1	m	m	VERB
ajfa-2020	304	2	as	as	ADP
ajfa-2020	304	3	to	to	ADP
ajfa-2020	304	4	how	how	SCONJ
ajfa-2020	304	5	xpectation	xpectation	NOUN
ajfa-2020	304	6	g	g	PROPN
ajfa-2020	304	7	e	e	PROPN
ajfa-2020	304	8	,	,	PUNCT
ajfa-2020	304	9	and	and	CCONJ
ajfa-2020	304	10	pos	pos	NOUN
ajfa-2020	304	11	t	t	PROPN
ajfa-2020	304	12	also	also	ADV
ajfa-2020	304	13	deve	deve	VERB
ajfa-2020	304	14	dards	dard	NOUN
ajfa-2020	304	15	of	of	ADP
ajfa-2020	304	16	i	i	PRON
ajfa-2020	304	17	h	h	VERB
ajfa-2020	304	18	the	the	DET
ajfa-2020	304	19	provis	provis	ADJ
ajfa-2020	304	20	a	a	DET
ajfa-2020	304	21	report	report	NOUN
ajfa-2020	304	22	sh	sh	INTJ
ajfa-2020	304	23	basic	basic	ADJ
ajfa-2020	304	24	messa	messa	PROPN
ajfa-2020	304	25	ors	or	NOUN
ajfa-2020	304	26	to	to	PART
ajfa-2020	304	27	repor	repor	VERB
ajfa-2020	304	28	n	n	CCONJ
ajfa-2020	304	29	taiwan	taiwan	PROPN
ajfa-2020	304	30	ex	ex	X
ajfa-2020	304	31	in	in	ADP
ajfa-2020	304	32	cases	case	NOUN
ajfa-2020	304	33	wh	wh	VERB
ajfa-2020	304	34	frauds	fraud	NOUN
ajfa-2020	304	35	and	and	CCONJ
ajfa-2020	304	36	wan	wan	PROPN
ajfa-2020	304	37	.	.	PROPN
ajfa-2020	304	38	moreov	moreov	PROPN
ajfa-2020	304	39	ble	ble	PROPN
ajfa-2020	304	40	contribu	contribu	PROPN
ajfa-2020	304	41	studies	study	NOUN
ajfa-2020	304	42	ove	ove	VERB
ajfa-2020	304	43	ential	ential	PROPN
ajfa-2020	304	44	bias	bias	NOUN
ajfa-2020	304	45	.	.	PUNCT
ajfa-2020	305	1	nal	nal	ADJ
ajfa-2020	305	2	and	and	CCONJ
ajfa-2020	305	3	ope	ope	NOUN
ajfa-2020	305	4	r	r	NOUN
ajfa-2020	305	5	frauds	fraud	NOUN
ajfa-2020	305	6	we	we	PRON
ajfa-2020	305	7	mission	mission	VERB
ajfa-2020	305	8	on	on	ADP
ajfa-2020	305	9	a	a	DET
ajfa-2020	305	10	financial	financial	ADJ
ajfa-2020	305	11	re	re	AUX
ajfa-2020	305	12	consider	consider	VERB
ajfa-2020	305	13	f	f	PROPN
ajfa-2020	305	14	financial	financial	ADJ
ajfa-2020	305	15	r	r	NOUN
ajfa-2020	305	16	covering	cover	VERB
ajfa-2020	305	17	c	c	PROPN
ajfa-2020	305	18	cy	cy	PROPN
ajfa-2020	305	19	,	,	PUNCT
ajfa-2020	305	20	144(4	144(4	NUM
ajfa-2020	305	21	)	)	PUNCT
ajfa-2020	305	22	,	,	PUNCT
ajfa-2020	305	23	empirical	empirical	ADJ
ajfa-2020	305	24	ap	ap	PROPN
ajfa-2020	305	25	n	n	PRON
ajfa-2020	305	26	gap	gap	NOUN
ajfa-2020	305	27	in	in	ADP
ajfa-2020	305	28	sin	sin	NOUN
ajfa-2020	305	29	ccounting	ccounte	VERB
ajfa-2020	305	30	946	946	NUM
ajfa-2020	305	31	-	-	PUNCT
ajfa-2020	305	32	052x	052x	NOUN
ajfa-2020	305	33	5	5	NUM
ajfa-2020	305	34	,	,	PUNCT
ajfa-2020	305	35	no	no	INTJ
ajfa-2020	305	36	.	.	NOUN
ajfa-2020	305	37	1	1	NUM
ajfa-2020	305	38	ink.org/ajfa	ink.org/ajfa	NUM
ajfa-2020	305	39	auditors	auditor	NOUN
ajfa-2020	305	40	gap	gap	NOUN
ajfa-2020	305	41	may	may	AUX
ajfa-2020	305	42	sess	sess	VERB
ajfa-2020	305	43	the	the	DET
ajfa-2020	305	44	elop	elop	PROPN
ajfa-2020	305	45	and	and	CCONJ
ajfa-2020	305	46	ntegrity	ntegrity	NOUN
ajfa-2020	305	47	,	,	PUNCT
ajfa-2020	305	48	sion	sion	NOUN
ajfa-2020	305	49	of	of	ADP
ajfa-2020	305	50	a	a	PRON
ajfa-2020	305	51	ould	ould	AUX
ajfa-2020	305	52	be	be	AUX
ajfa-2020	305	53	age	age	NOUN
ajfa-2020	305	54	(	(	PUNCT
ajfa-2020	305	55	i.e.	i.e.	X
ajfa-2020	305	56	,	,	PUNCT
ajfa-2020	305	57	rt	rt	PROPN
ajfa-2020	305	58	clearly	clearly	ADV
ajfa-2020	305	59	xplicitly	xplicitly	ADV
ajfa-2020	305	60	here	here	ADV
ajfa-2020	305	61	they	they	PRON
ajfa-2020	305	62	possible	possible	ADJ
ajfa-2020	305	63	ver	ver	NOUN
ajfa-2020	305	64	,	,	PUNCT
ajfa-2020	305	65	it	it	PRON
ajfa-2020	305	66	is	be	AUX
ajfa-2020	305	67	ution	ution	NOUN
ajfa-2020	305	68	to	to	PART
ajfa-2020	305	69	rseas	rseas	VERB
ajfa-2020	305	70	by	by	ADP
ajfa-2020	305	71	further	further	ADJ
ajfa-2020	305	72	erational	erational	ADJ
ajfa-2020	305	73	ere	ere	PROPN
ajfa-2020	305	74	both	both	DET
ajfa-2020	305	75	auditors	auditor	NOUN
ajfa-2020	305	76	’	'	PUNCT
ajfa-2020	305	77	eporting	eporte	VERB
ajfa-2020	305	78	fraud	fraud	NOUN
ajfa-2020	305	79	in	in	ADP
ajfa-2020	305	80	eporting	eporte	VERB
ajfa-2020	305	81	orporate	orporate	ADV
ajfa-2020	305	82	56	56	NUM
ajfa-2020	305	83	-	-	SYM
ajfa-2020	305	84	66	66	NUM
ajfa-2020	305	85	.	.	PUNCT
ajfa-2020	306	1	ppraisal	ppraisal	NOUN
ajfa-2020	306	2	.	.	PUNCT
ajfa-2020	307	1	ngapore	ngapore	NOUN
ajfa-2020	307	2	.	.	PUNCT
ajfa-2020	308	1	manage	manage	VERB
ajfa-2020	308	2	brown	brown	ADJ
ajfa-2020	308	3	,	,	PUNCT
ajfa-2020	308	4	37(4	37(4	PROPN
ajfa-2020	308	5	)	)	PUNCT
ajfa-2020	308	6	,	,	PUNCT
ajfa-2020	308	7	6	6	NUM
ajfa-2020	308	8	burrow	burrow	NOUN
ajfa-2020	308	9	hologra	hologra	PROPN
ajfa-2020	308	10	accoun	accoun	PROPN
ajfa-2020	308	11	cheng	cheng	PROPN
ajfa-2020	308	12	,	,	PUNCT
ajfa-2020	308	13	assuran	assuran	VERB
ajfa-2020	308	14	chowdh	chowdh	ADJ
ajfa-2020	308	15	banglad	banglad	PROPN
ajfa-2020	308	16	http://dx	http://dx	PROPN
ajfa-2020	308	17	cica	cica	PROPN
ajfa-2020	308	18	.	.	PUNCT
ajfa-2020	309	1	canadia	canadia	PROPN
ajfa-2020	309	2	desira	desira	PROPN
ajfa-2020	309	3	,	,	PUNCT
ajfa-2020	309	4	in	in	ADP
ajfa-2020	309	5	http://dx	http://dx	PROPN
ajfa-2020	309	6	dixon	dixon	PROPN
ajfa-2020	309	7	,	,	PUNCT
ajfa-2020	309	8	gap	gap	NOUN
ajfa-2020	309	9	http://dx	http://dx	PROPN
ajfa-2020	309	10	dunn	dunn	PROPN
ajfa-2020	309	11	,	,	PUNCT
ajfa-2020	309	12	j	j	PROPN
ajfa-2020	309	13	accoun	accoun	PROPN
ajfa-2020	309	14	fadzly	fadzly	PROPN
ajfa-2020	309	15	,	,	PUNCT
ajfa-2020	309	16	manage	manage	VERB
ajfa-2020	309	17	farrel	farrel	NOUN
ajfa-2020	309	18	,	,	PUNCT
ajfa-2020	309	19	busines	busine	NOUN
ajfa-2020	309	20	flint	flint	NOUN
ajfa-2020	309	21	,	,	PUNCT
ajfa-2020	309	22	d	d	NOUN
ajfa-2020	309	23	and	and	CCONJ
ajfa-2020	309	24	bus	bus	NOUN
ajfa-2020	309	25	gloeck	gloeck	NOUN
ajfa-2020	309	26	,	,	PUNCT
ajfa-2020	309	27	workin	workin	PROPN
ajfa-2020	309	28	huang	huang	PROPN
ajfa-2020	309	29	,	,	PUNCT
ajfa-2020	309	30	auditing	auditing	NOUN
ajfa-2020	309	31	august	august	PROPN
ajfa-2020	309	32	,	,	PUNCT
ajfa-2020	309	33	humph	humph	PROPN
ajfa-2020	309	34	issue	issue	NOUN
ajfa-2020	309	35	in	in	ADP
ajfa-2020	309	36	humph	humph	PROPN
ajfa-2020	309	37	auditors	auditor	NOUN
ajfa-2020	309	38	erial	erial	VERB
ajfa-2020	309	39	auditin	auditin	PROPN
ajfa-2020	309	40	r.	r.	PROPN
ajfa-2020	309	41	g.	g.	PROPN
ajfa-2020	310	1	(	(	PUNCT
ajfa-2020	310	2	19	19	NUM
ajfa-2020	310	3	696	696	NUM
ajfa-2020	310	4	-	-	SYM
ajfa-2020	310	5	703	703	NUM
ajfa-2020	310	6	.	.	PUNCT
ajfa-2020	310	7	wes	wes	PROPN
ajfa-2020	310	8	,	,	PUNCT
ajfa-2020	310	9	a.w	a.w	PROPN
ajfa-2020	310	10	.	.	PROPN
ajfa-2020	310	11	,	,	PUNCT
ajfa-2020	310	12	am	be	AUX
ajfa-2020	310	13	of	of	ADP
ajfa-2020	310	14	postnting	postnting	NOUN
ajfa-2020	310	15	,	,	PUNCT
ajfa-2020	310	16	15(6	15(6	NUM
ajfa-2020	310	17	)	)	PUNCT
ajfa-2020	310	18	,	,	PUNCT
ajfa-2020	310	19	h.	h.	PROPN
ajfa-2020	310	20	(	(	PUNCT
ajfa-2020	310	21	2004	2004	NUM
ajfa-2020	310	22	)	)	PUNCT
ajfa-2020	310	23	nce	nce	NOUN
ajfa-2020	310	24	.	.	PUNCT
ajfa-2020	311	1	account	account	PROPN
ajfa-2020	311	2	hury	hury	PROPN
ajfa-2020	311	3	,	,	PUNCT
ajfa-2020	311	4	r.	r.	PROPN
ajfa-2020	311	5	,	,	PUNCT
ajfa-2020	311	6	in	in	ADP
ajfa-2020	311	7	desh	desh	NOUN
ajfa-2020	311	8	.	.	PUNCT
ajfa-2020	312	1	x.doi.org/10	x.doi.org/10	PROPN
ajfa-2020	312	2	(	(	PUNCT
ajfa-2020	312	3	1988	1988	NUM
ajfa-2020	312	4	)	)	PUNCT
ajfa-2020	312	5	.	.	PUNCT
ajfa-2020	313	1	re	re	ADP
ajfa-2020	313	2	an	an	DET
ajfa-2020	313	3	institute	institute	NOUN
ajfa-2020	313	4	j.	j.	PROPN
ajfa-2020	313	5	and	and	CCONJ
ajfa-2020	313	6	bald	bald	ADJ
ajfa-2020	313	7	malta	malta	PROPN
ajfa-2020	313	8	.	.	PUNCT
ajfa-2020	314	1	x.doi.org/10	x.doi.org/10	PROPN
ajfa-2020	314	2	r.	r.	PROPN
ajfa-2020	314	3	,	,	PUNCT
ajfa-2020	314	4	woodh	woodh	VERB
ajfa-2020	314	5	in	in	ADP
ajfa-2020	314	6	eg	eg	PROPN
ajfa-2020	314	7	x.doi.org/10	x.doi.org/10	PROPN
ajfa-2020	314	8	j.	j.	PROPN
ajfa-2020	314	9	and	and	CCONJ
ajfa-2020	314	10	sikk	sikk	PROPN
ajfa-2020	314	11	ntancy	ntancy	NOUN
ajfa-2020	314	12	and	and	CCONJ
ajfa-2020	314	13	b	b	PROPN
ajfa-2020	314	14	m.n	m.n	PROPN
ajfa-2020	314	15	.	.	PROPN
ajfa-2020	314	16	and	and	CCONJ
ajfa-2020	314	17	erial	erial	PROPN
ajfa-2020	314	18	auditi	auditi	PROPN
ajfa-2020	314	19	b.	b.	PROPN
ajfa-2020	314	20	and	and	CCONJ
ajfa-2020	314	21	fran	fran	VERB
ajfa-2020	314	22	ss	ss	PROPN
ajfa-2020	314	23	fraud	fraud	NOUN
ajfa-2020	314	24	:	:	PUNCT
ajfa-2020	314	25	sa	sa	PROPN
ajfa-2020	314	26	d.	d.	PROPN
ajfa-2020	314	27	(	(	PUNCT
ajfa-2020	314	28	1971	1971	NUM
ajfa-2020	314	29	)	)	PUNCT
ajfa-2020	314	30	.	.	PUNCT
ajfa-2020	315	1	t	t	PROPN
ajfa-2020	315	2	siness	siness	NOUN
ajfa-2020	315	3	resea	resea	NOUN
ajfa-2020	315	4	,	,	PUNCT
ajfa-2020	315	5	j.d	j.d	PROPN
ajfa-2020	315	6	.	.	PROPN
ajfa-2020	315	7	and	and	CCONJ
ajfa-2020	315	8	j	j	PROPN
ajfa-2020	315	9	ng	ng	PROPN
ajfa-2020	315	10	paper	paper	PROPN
ajfa-2020	315	11	,	,	PUNCT
ajfa-2020	315	12	sc	sc	PROPN
ajfa-2020	315	13	c.	c.	PROPN
ajfa-2020	315	14	,	,	PUNCT
ajfa-2020	315	15	lin	lin	PROPN
ajfa-2020	315	16	,	,	PUNCT
ajfa-2020	315	17	l	l	NOUN
ajfa-2020	315	18	g	g	NOUN
ajfa-2020	315	19	attestation	attestation	NOUN
ajfa-2020	315	20	,	,	PUNCT
ajfa-2020	315	21	pp	pp	ADJ
ajfa-2020	315	22	.	.	PUNCT
ajfa-2020	316	1	76	76	NUM
ajfa-2020	316	2	-	-	SYM
ajfa-2020	316	3	82	82	NUM
ajfa-2020	316	4	.	.	PUNCT
ajfa-2020	317	1	hrey	hrey	PROPN
ajfa-2020	317	2	,	,	PUNCT
ajfa-2020	317	3	c.	c.	PROPN
ajfa-2020	317	4	(	(	PUNCT
ajfa-2020	317	5	19	19	NUM
ajfa-2020	317	6	n	n	PRON
ajfa-2020	317	7	auditing	auditing	NOUN
ajfa-2020	317	8	,	,	PUNCT
ajfa-2020	317	9	p	p	NOUN
ajfa-2020	317	10	hrey	hrey	PROPN
ajfa-2020	317	11	,	,	PUNCT
ajfa-2020	317	12	c.	c.	PROPN
ajfa-2020	317	13	,	,	PUNCT
ajfa-2020	317	14	tu	tu	PROPN
ajfa-2020	317	15	s	s	PART
ajfa-2020	317	16	and	and	CCONJ
ajfa-2020	317	17	frau	frau	PROPN
ajfa-2020	317	18	ng	ng	PROPN
ajfa-2020	317	19	journal	journal	PROPN
ajfa-2020	317	20	,	,	PUNCT
ajfa-2020	317	21	962	962	NUM
ajfa-2020	317	22	)	)	PUNCT
ajfa-2020	317	23	.	.	PUNCT
ajfa-2020	318	1	chang	chang	PROPN
ajfa-2020	318	2	kastantin	kastantin	PROPN
ajfa-2020	318	3	,	,	PUNCT
ajfa-2020	318	4	enron	enron	PROPN
ajfa-2020	318	5	discl	discl	PROPN
ajfa-2020	318	6	797	797	NUM
ajfa-2020	318	7	-	-	SYM
ajfa-2020	318	8	811	811	NUM
ajfa-2020	318	9	.	.	PUNCT
ajfa-2020	319	1	h	h	NOUN
ajfa-2020	319	2	)	)	PUNCT
ajfa-2020	319	3	.	.	PUNCT
ajfa-2020	320	1	the	the	DET
ajfa-2020	320	2	resp	resp	NOUN
ajfa-2020	320	3	ting	ting	PROPN
ajfa-2020	320	4	resear	resear	PROPN
ajfa-2020	320	5	nnes	nnes	PROPN
ajfa-2020	320	6	,	,	PUNCT
ajfa-2020	320	7	j.	j.	PROPN
ajfa-2020	320	8	and	and	CCONJ
ajfa-2020	320	9	manageri	manageri	PROPN
ajfa-2020	320	10	0.1108/0268	0.1108/0268	PROPN
ajfa-2020	320	11	eport	eport	NOUN
ajfa-2020	320	12	of	of	ADP
ajfa-2020	320	13	th	th	NUM
ajfa-2020	320	14	of	of	ADP
ajfa-2020	320	15	chartere	chartere	PROPN
ajfa-2020	320	16	dacchino	dacchino	PROPN
ajfa-2020	320	17	,	,	PUNCT
ajfa-2020	320	18	p	p	NOUN
ajfa-2020	320	19	manage	manage	VERB
ajfa-2020	320	20	0.1108/0268	0.1108/0268	NUM
ajfa-2020	320	21	head	head	NOUN
ajfa-2020	320	22	,	,	PUNCT
ajfa-2020	320	23	a.d	a.d	PROPN
ajfa-2020	320	24	.	.	PROPN
ajfa-2020	320	25	gypt	gypt	PROPN
ajfa-2020	320	26	.	.	PUNCT
ajfa-2020	321	1	m	m	VERB
ajfa-2020	321	2	0.1108/0268	0.1108/0268	PROPN
ajfa-2020	321	3	ka	ka	PROPN
ajfa-2020	321	4	,	,	PUNCT
ajfa-2020	321	5	p.	p.	PROPN
ajfa-2020	321	6	(	(	PUNCT
ajfa-2020	321	7	1999	1999	NUM
ajfa-2020	321	8	business	business	NOUN
ajfa-2020	321	9	af	af	PROPN
ajfa-2020	321	10	d	d	PROPN
ajfa-2020	321	11	ahmad	ahmad	PROPN
ajfa-2020	321	12	,	,	PUNCT
ajfa-2020	321	13	ng	ng	PROPN
ajfa-2020	321	14	journal	journal	PROPN
ajfa-2020	321	15	,	,	PUNCT
ajfa-2020	321	16	nco	nco	PROPN
ajfa-2020	321	17	,	,	PUNCT
ajfa-2020	321	18	j.	j.	PROPN
ajfa-2020	321	19	(	(	PUNCT
ajfa-2020	321	20	199	199	NUM
ajfa-2020	321	21	as	as	ADP
ajfa-2020	321	22	no.82	no.82	PROPN
ajfa-2020	321	23	.	.	PUNCT
ajfa-2020	322	1	w	w	ADP
ajfa-2020	322	2	the	the	DET
ajfa-2020	322	3	role	role	NOUN
ajfa-2020	322	4	of	of	ADP
ajfa-2020	322	5	t	t	PROPN
ajfa-2020	322	6	arch	arch	NOUN
ajfa-2020	322	7	,	,	PUNCT
ajfa-2020	322	8	1(4	1(4	NUM
ajfa-2020	322	9	)	)	PUNCT
ajfa-2020	322	10	,	,	PUNCT
ajfa-2020	322	11	2	2	NUM
ajfa-2020	322	12	ager	ager	NOUN
ajfa-2020	322	13	,	,	PUNCT
ajfa-2020	322	14	h.	h.	PROPN
ajfa-2020	322	15	(	(	PUNCT
ajfa-2020	322	16	19	19	NUM
ajfa-2020	322	17	chool	chool	NOUN
ajfa-2020	322	18	of	of	ADP
ajfa-2020	322	19	acc	acc	PROPN
ajfa-2020	322	20	l.y	l.y	PROPN
ajfa-2020	322	21	.	.	PROPN
ajfa-2020	322	22	and	and	CCONJ
ajfa-2020	322	23	ch	ch	PROPN
ajfa-2020	322	24	n	n	CCONJ
ajfa-2020	322	25	:	:	PUNCT
ajfa-2020	322	26	recent	recent	ADJ
ajfa-2020	322	27	lit	light	VERB
ajfa-2020	322	28	997	997	NUM
ajfa-2020	322	29	)	)	PUNCT
ajfa-2020	322	30	.	.	PUNCT
ajfa-2020	323	1	debati	debati	PROPN
ajfa-2020	323	2	paul	paul	PROPN
ajfa-2020	323	3	chapm	chapm	PROPN
ajfa-2020	323	4	urley	urley	PROPN
ajfa-2020	323	5	s.	s.	PROPN
ajfa-2020	323	6	and	and	CCONJ
ajfa-2020	323	7	ud	ud	ADP
ajfa-2020	323	8	?	?	PUNCT
ajfa-2020	323	9	”	"	PUNCT
ajfa-2020	323	10	accou	accou	PROPN
ajfa-2020	323	11	,	,	PUNCT
ajfa-2020	323	12	16(3	16(3	PROPN
ajfa-2020	323	13	)	)	PUNCT
ajfa-2020	323	14	,	,	PUNCT
ajfa-2020	323	15	133	133	NUM
ajfa-2020	323	16	ging	ging	NOUN
ajfa-2020	323	17	audit	audit	NOUN
ajfa-2020	323	18	o	o	X
ajfa-2020	323	19	j.	j.	PROPN
ajfa-2020	323	20	and	and	CCONJ
ajfa-2020	323	21	nov	nov	PROPN
ajfa-2020	323	22	losure	losure	NOUN
ajfa-2020	323	23	:	:	PUNCT
ajfa-2020	323	24	a	a	DET
ajfa-2020	323	25	c	c	NOUN
ajfa-2020	323	26	http://dx.doi	http://dx.doi	X
ajfa-2020	323	27	ponsibility	ponsibility	NOUN
ajfa-2020	323	28	rch	rch	PROPN
ajfa-2020	323	29	monthly	monthly	ADJ
ajfa-2020	323	30	kouhy	kouhy	NOUN
ajfa-2020	323	31	,	,	PUNCT
ajfa-2020	323	32	r.	r.	PROPN
ajfa-2020	323	33	al	al	PROPN
ajfa-2020	323	34	au	au	PROPN
ajfa-2020	323	35	869005106	869005106	NUM
ajfa-2020	323	36	he	he	PRON
ajfa-2020	323	37	commiss	commiss	VERB
ajfa-2020	323	38	ed	ed	PROPN
ajfa-2020	323	39	accounta	accounta	PROPN
ajfa-2020	323	40	.	.	PUNCT
ajfa-2020	324	1	j.	j.	PROPN
ajfa-2020	324	2	(	(	PUNCT
ajfa-2020	324	3	2005	2005	NUM
ajfa-2020	324	4	)	)	PUNCT
ajfa-2020	324	5	.	.	PUNCT
ajfa-2020	325	1	erial	erial	ADJ
ajfa-2020	325	2	a	a	DET
ajfa-2020	325	3	869005106	869005106	NUM
ajfa-2020	325	4	and	and	CCONJ
ajfa-2020	325	5	sohlim	sohlim	PROPN
ajfa-2020	325	6	managerial	managerial	ADJ
ajfa-2020	325	7	8690061065	8690061065	NUM
ajfa-2020	325	8	9	9	NUM
ajfa-2020	325	9	)	)	PUNCT
ajfa-2020	325	10	.	.	PUNCT
ajfa-2020	326	1	auditors	auditor	NOUN
ajfa-2020	326	2	ffairs	ffair	NOUN
ajfa-2020	326	3	,	,	PUNCT
ajfa-2020	326	4	basild	basild	PROPN
ajfa-2020	326	5	z.	z.	PROPN
ajfa-2020	326	6	(	(	PUNCT
ajfa-2020	326	7	2004	2004	NUM
ajfa-2020	326	8	)	)	PUNCT
ajfa-2020	326	9	,	,	PUNCT
ajfa-2020	326	10	19(7	19(7	PROPN
ajfa-2020	326	11	)	)	PUNCT
ajfa-2020	326	12	,	,	PUNCT
ajfa-2020	326	13	897	897	NUM
ajfa-2020	326	14	99	99	NUM
ajfa-2020	326	15	)	)	PUNCT
ajfa-2020	326	16	.	.	PUNCT
ajfa-2020	327	1	the	the	DET
ajfa-2020	327	2	ro	ro	PROPN
ajfa-2020	327	3	western	western	PROPN
ajfa-2020	327	4	crim	crim	PROPN
ajfa-2020	327	5	he	he	PRON
ajfa-2020	327	6	auditor	auditor	NOUN
ajfa-2020	327	7	i	i	PRON
ajfa-2020	327	8	287	287	NUM
ajfa-2020	327	9	-	-	SYM
ajfa-2020	327	10	293	293	NUM
ajfa-2020	327	11	.	.	PUNCT
ajfa-2020	328	1	ht	ht	PROPN
ajfa-2020	328	2	993	993	NUM
ajfa-2020	328	3	)	)	PUNCT
ajfa-2020	328	4	,	,	PUNCT
ajfa-2020	328	5	the	the	DET
ajfa-2020	328	6	au	au	ADJ
ajfa-2020	328	7	countancy	countancy	NOUN
ajfa-2020	328	8	,	,	PUNCT
ajfa-2020	328	9	hen	hen	PROPN
ajfa-2020	328	10	,	,	PUNCT
ajfa-2020	328	11	h.	h.	PROPN
ajfa-2020	328	12	(	(	PUNCT
ajfa-2020	328	13	19	19	NUM
ajfa-2020	328	14	tigation	tigation	NOUN
ajfa-2020	328	15	cas	cas	PROPN
ajfa-2020	328	16	ing	ing	ADJ
ajfa-2020	328	17	audit	audit	NOUN
ajfa-2020	328	18	ex	ex	PRON
ajfa-2020	328	19	man	man	NOUN
ajfa-2020	328	20	publishi	publishi	ADJ
ajfa-2020	328	21	d	d	NOUN
ajfa-2020	328	22	moizer	moizer	NOUN
ajfa-2020	328	23	,	,	PUNCT
ajfa-2020	328	24	p	p	NOUN
ajfa-2020	328	25	nting	nting	NOUN
ajfa-2020	328	26	,	,	PUNCT
ajfa-2020	328	27	aud	aud	INTJ
ajfa-2020	328	28	43	43	NUM
ajfa-2020	328	29	-44	-44	NUM
ajfa-2020	328	30	.	.	PUNCT
ajfa-2020	329	1	http://d	http://d	NOUN
ajfa-2020	329	2	objectives	objective	VERB
ajfa-2020	329	3	a	a	DET
ajfa-2020	329	4	vicevic	vicevic	NOUN
ajfa-2020	329	5	,	,	PUNCT
ajfa-2020	329	6	m	m	VERB
ajfa-2020	329	7	critical	critical	ADJ
ajfa-2020	329	8	reali	reali	ADJ
ajfa-2020	329	9	i.org/10.101	i.org/10.101	PROPN
ajfa-2020	329	10	for	for	ADP
ajfa-2020	329	11	financ	financ	PROPN
ajfa-2020	329	12	y	y	PROPN
ajfa-2020	329	13	,	,	PUNCT
ajfa-2020	329	14	220	220	NUM
ajfa-2020	329	15	,	,	PUNCT
ajfa-2020	329	16	53	53	NUM
ajfa-2020	329	17	-	-	SYM
ajfa-2020	329	18	58	58	NUM
ajfa-2020	329	19	(	(	PUNCT
ajfa-2020	329	20	2005	2005	NUM
ajfa-2020	329	21	)	)	PUNCT
ajfa-2020	329	22	.	.	PUNCT
ajfa-2020	330	1	th	th	X
ajfa-2020	330	2	uditing	udite	VERB
ajfa-2020	330	3	19719	19719	NUM
ajfa-2020	330	4	sion	sion	NOUN
ajfa-2020	330	5	to	to	ADP
ajfa-2020	330	6	stu	stu	PROPN
ajfa-2020	330	7	ants	ant	NOUN
ajfa-2020	330	8	,	,	PUNCT
ajfa-2020	330	9	toront	toront	NOUN
ajfa-2020	330	10	jurors	juror	NOUN
ajfa-2020	330	11	’	'	PUNCT
ajfa-2020	330	12	and	and	CCONJ
ajfa-2020	330	13	auditing	audit	VERB
ajfa-2020	330	14	11230	11230	NUM
ajfa-2020	330	15	man	man	NOUN
ajfa-2020	330	16	,	,	PUNCT
ajfa-2020	330	17	m.	m.	NOUN
ajfa-2020	330	18	(	(	PUNCT
ajfa-2020	330	19	20	20	NUM
ajfa-2020	330	20	auditin	auditin	NUM
ajfa-2020	330	21	53026	53026	NUM
ajfa-2020	330	22	s	s	NOUN
ajfa-2020	330	23	:	:	PUNCT
ajfa-2020	330	24	keeping	keep	VERB
ajfa-2020	330	25	don	don	PROPN
ajfa-2020	330	26	,	,	PUNCT
ajfa-2020	330	27	uk	uk	PROPN
ajfa-2020	330	28	.	.	PROPN
ajfa-2020	330	29	.	.	PUNCT
ajfa-2020	331	1	audit	audit	NOUN
ajfa-2020	331	2	ex	ex	PRON
ajfa-2020	331	3	7	7	NUM
ajfa-2020	331	4	-	-	SYM
ajfa-2020	331	5	915	915	NUM
ajfa-2020	331	6	.	.	PUNCT
ajfa-2020	332	1	http:/	http:/	PROPN
ajfa-2020	332	2	ole	ole	NOUN
ajfa-2020	332	3	of	of	ADP
ajfa-2020	332	4	the	the	DET
ajfa-2020	332	5	au	au	ADJ
ajfa-2020	332	6	minology	minology	NOUN
ajfa-2020	332	7	re	re	NOUN
ajfa-2020	332	8	in	in	ADP
ajfa-2020	332	9	modern	modern	NOUN
ajfa-2020	332	10	s	s	PART
ajfa-2020	332	11	ttp://dx.doi	ttp://dx.doi	PROPN
ajfa-2020	332	12	.	.	PUNCT
ajfa-2020	332	13	udit	udit	PROPN
ajfa-2020	332	14	expecta	expecta	PROPN
ajfa-2020	332	15	university	university	PROPN
ajfa-2020	332	16	998	998	NUM
ajfa-2020	332	17	)	)	PUNCT
ajfa-2020	332	18	.	.	PUNCT
ajfa-2020	333	1	the	the	DET
ajfa-2020	333	2	d	d	PROPN
ajfa-2020	333	3	ses	ses	PROPN
ajfa-2020	333	4	.	.	PUNCT
ajfa-2020	333	5	accoun	accoun	PROPN
ajfa-2020	333	6	xpectations	xpectations	PROPN
ajfa-2020	333	7	ing	ing	PROPN
ajfa-2020	333	8	,	,	PUNCT
ajfa-2020	333	9	london	london	PROPN
ajfa-2020	333	10	p.	p.	PROPN
ajfa-2020	333	11	(	(	PUNCT
ajfa-2020	333	12	1993b	1993b	NUM
ajfa-2020	333	13	)	)	PUNCT
ajfa-2020	333	14	.	.	PUNCT
ajfa-2020	334	1	diting	diting	ADJ
ajfa-2020	334	2	,	,	PUNCT
ajfa-2020	334	3	and	and	CCONJ
ajfa-2020	334	4	asian	asian	ADJ
ajfa-2020	334	5	dx.doi.org/1	dx.doi.org/1	NOUN
ajfa-2020	334	6	and	and	CCONJ
ajfa-2020	334	7	techniq	techniq	NOUN
ajfa-2020	334	8	.	.	PUNCT
ajfa-2020	335	1	(	(	PUNCT
ajfa-2020	335	2	2004	2004	NUM
ajfa-2020	335	3	)	)	PUNCT
ajfa-2020	335	4	.	.	PUNCT
ajfa-2020	336	1	t	t	PROPN
ajfa-2020	336	2	ist	ist	PROPN
ajfa-2020	336	3	commen	comman	NOUN
ajfa-2020	336	4	16	16	NUM
ajfa-2020	336	5	/	/	SYM
ajfa-2020	336	6	j.cpa.200	j.cpa.200	PROPN
ajfa-2020	336	7	ial	ial	PROPN
ajfa-2020	336	8	stateme	stateme	PROPN
ajfa-2020	336	9	8	8	NUM
ajfa-2020	336	10	.	.	PUNCT
ajfa-2020	337	1	(	(	PUNCT
ajfa-2020	337	2	in	in	ADP
ajfa-2020	337	3	chine	chine	NOUN
ajfa-2020	337	4	he	he	PRON
ajfa-2020	337	5	public	public	PROPN
ajfa-2020	337	6	se	se	PROPN
ajfa-2020	337	7	journal	journal	PROPN
ajfa-2020	337	8	,	,	PUNCT
ajfa-2020	337	9	udy	udy	VERB
ajfa-2020	337	10	the	the	DET
ajfa-2020	337	11	pub	pub	NOUN
ajfa-2020	337	12	to	to	PART
ajfa-2020	337	13	.	.	PUNCT
ajfa-2020	338	1	d	d	PRON
ajfa-2020	338	2	self	self	NOUN
ajfa-2020	338	3	-	-	PUNCT
ajfa-2020	338	4	percep	percep	NOUN
ajfa-2020	338	5	journa	journa	VERB
ajfa-2020	338	6	006	006	NUM
ajfa-2020	338	7	)	)	PUNCT
ajfa-2020	338	8	.	.	PUNCT
ajfa-2020	339	1	an	an	DET
ajfa-2020	339	2	in	in	ADP
ajfa-2020	339	3	ng	ng	PROPN
ajfa-2020	339	4	jou	jou	PROPN
ajfa-2020	339	5	the	the	DET
ajfa-2020	339	6	public	public	ADJ
ajfa-2020	339	7	xpectation	xpectation	NOUN
ajfa-2020	339	8	//dx.doi.org/	//dx.doi.org/	PRON
ajfa-2020	339	9	uditor	uditor	NOUN
ajfa-2020	339	10	in	in	ADP
ajfa-2020	339	11	th	th	X
ajfa-2020	339	12	eview	eview	NOUN
ajfa-2020	339	13	,	,	PUNCT
ajfa-2020	339	14	2(1	2(1	NUM
ajfa-2020	339	15	)	)	PUNCT
ajfa-2020	339	16	,	,	PUNCT
ajfa-2020	339	17	society	society	NOUN
ajfa-2020	339	18	:	:	PUNCT
ajfa-2020	339	19	an	an	DET
ajfa-2020	339	20	org/10.1080	org/10.1080	NOUN
ajfa-2020	339	21	ation	ation	NOUN
ajfa-2020	339	22	gap	gap	NOUN
ajfa-2020	339	23	in	in	ADP
ajfa-2020	339	24	of	of	ADP
ajfa-2020	339	25	pretoria	pretoria	PROPN
ajfa-2020	339	26	.	.	PUNCT
ajfa-2020	340	1	discussion	discussion	PROPN
ajfa-2020	340	2	ting	ting	PROPN
ajfa-2020	340	3	resear	resear	PROPN
ajfa-2020	340	4	.	.	PUNCT
ajfa-2020	341	1	in	in	ADP
ajfa-2020	341	2	shere	shere	PROPN
ajfa-2020	341	3	n	n	CCONJ
ajfa-2020	341	4	,	,	PUNCT
ajfa-2020	341	5	pp	pp	ADJ
ajfa-2020	341	6	.	.	PUNCT
ajfa-2020	342	1	3	3	NUM
ajfa-2020	342	2	-	-	SYM
ajfa-2020	342	3	29	29	NUM
ajfa-2020	342	4	.	.	PUNCT
ajfa-2020	343	1	protecting	protect	VERB
ajfa-2020	343	2	accountab	accountab	ADJ
ajfa-2020	343	3	n	n	PRON
ajfa-2020	343	4	journal	journal	NOUN
ajfa-2020	343	5	of	of	ADP
ajfa-2020	343	6	f	f	PROPN
ajfa-2020	343	7	10.1108/026	10.1108/026	NUM
ajfa-2020	343	8	ques	que	NOUN
ajfa-2020	343	9	.	.	PUNCT
ajfa-2020	344	1	the	the	DET
ajfa-2020	344	2	a	a	DET
ajfa-2020	344	3	the	the	DET
ajfa-2020	344	4	sarbane	sarbane	NOUN
ajfa-2020	344	5	ntary	ntary	NOUN
ajfa-2020	344	6	.	.	PUNCT
ajfa-2020	345	1	critic	critic	PROPN
ajfa-2020	345	2	03.06.006	03.06.006	PROPN
ajfa-2020	345	3	ents	ent	NOUN
ajfa-2020	345	4	audit	audit	NOUN
ajfa-2020	345	5	:	:	PUNCT
ajfa-2020	345	6	ese	ese	NOUN
ajfa-2020	345	7	)	)	PUNCT
ajfa-2020	345	8	ector	ector	NOUN
ajfa-2020	345	9	audit	audit	NOUN
ajfa-2020	345	10	e	e	NOUN
ajfa-2020	345	11	,	,	PUNCT
ajfa-2020	345	12	20	20	NUM
ajfa-2020	345	13	(	(	PUNCT
ajfa-2020	345	14	blic	blic	NOUN
ajfa-2020	345	15	’s	’s	PART
ajfa-2020	345	16	expe	expe	ADJ
ajfa-2020	345	17	ptions	ption	NOUN
ajfa-2020	345	18	of	of	ADP
ajfa-2020	345	19	th	th	PROPN
ajfa-2020	345	20	al	al	PROPN
ajfa-2020	345	21	,	,	PUNCT
ajfa-2020	345	22	20	20	NUM
ajfa-2020	345	23	(	(	PUNCT
ajfa-2020	345	24	nvestigation	nvestigation	NOUN
ajfa-2020	345	25	rnal	rnal	ADJ
ajfa-2020	345	26	,	,	PUNCT
ajfa-2020	345	27	2	2	NUM
ajfa-2020	345	28	in	in	ADP
ajfa-2020	345	29	the	the	DET
ajfa-2020	345	30	dar	dar	NOUN
ajfa-2020	345	31	gap	gap	NOUN
ajfa-2020	345	32	:	:	PUNCT
ajfa-2020	345	33	the	the	DET
ajfa-2020	345	34	/10.1108/02	/10.1108/02	NOUN
ajfa-2020	345	35	he	he	PRON
ajfa-2020	345	36	preventio	preventio	VERB
ajfa-2020	345	37	1	1	NUM
ajfa-2020	345	38	-	-	SYM
ajfa-2020	345	39	12	12	NUM
ajfa-2020	345	40	.	.	PUNCT
ajfa-2020	346	1	exploratory	exploratory	ADJ
ajfa-2020	346	2	0/00014788	0/00014788	PROPN
ajfa-2020	346	3	n	n	CCONJ
ajfa-2020	346	4	the	the	DET
ajfa-2020	346	5	repub	repub	NOUN
ajfa-2020	346	6	on	on	ADP
ajfa-2020	346	7	the	the	DET
ajfa-2020	346	8	liab	liab	ADJ
ajfa-2020	346	9	rch	rch	PROPN
ajfa-2020	346	10	monthly	monthly	ADJ
ajfa-2020	346	11	m	m	PROPN
ajfa-2020	346	12	,	,	PUNCT
ajfa-2020	346	13	turley	turley	PROPN
ajfa-2020	346	14	against	against	ADP
ajfa-2020	346	15	det	det	PROPN
ajfa-2020	346	16	bility	bility	PROPN
ajfa-2020	346	17	journ	journ	NOUN
ajfa-2020	346	18	finance	finance	PROPN
ajfa-2020	346	19	&	&	CCONJ
ajfa-2020	346	20	ac	ac	PROPN
ajfa-2020	346	21	issn	issn	PROPN
ajfa-2020	346	22	19	19	NUM
ajfa-2020	346	23	2013	2013	NUM
ajfa-2020	346	24	,	,	PUNCT
ajfa-2020	346	25	vol	vol	NOUN
ajfa-2020	346	26	.	.	PUNCT
ajfa-2020	347	1	www.macrothi	www.macrothi	ADP
ajfa-2020	347	2	6869001103	6869001103	NUM
ajfa-2020	347	3	accounting	account	VERB
ajfa-2020	347	4	nes	nes	PROPN
ajfa-2020	347	5	-	-	NOUN
ajfa-2020	347	6	oxley	oxley	PROPN
ajfa-2020	347	7	a	a	DET
ajfa-2020	347	8	cal	cal	ADJ
ajfa-2020	347	9	perspec	perspec	NOUN
ajfa-2020	347	10	it	it	PRON
ajfa-2020	347	11	is	be	AUX
ajfa-2020	347	12	not	not	PART
ajfa-2020	347	13	expectation	expectation	NOUN
ajfa-2020	347	14	(	(	PUNCT
ajfa-2020	347	15	8)	8)	NUM
ajfa-2020	347	16	,	,	PUNCT
ajfa-2020	347	17	8	8	NUM
ajfa-2020	347	18	ectations	ectation	NOUN
ajfa-2020	347	19	of	of	ADP
ajfa-2020	347	20	he	he	PRON
ajfa-2020	347	21	statutory	statutory	ADJ
ajfa-2020	347	22	0(7	0(7	NOUN
ajfa-2020	347	23	)	)	PUNCT
ajfa-2020	347	24	,	,	PUNCT
ajfa-2020	347	25	6	6	NUM
ajfa-2020	347	26	n	n	NOUN
ajfa-2020	347	27	of	of	ADP
ajfa-2020	347	28	the	the	DET
ajfa-2020	347	29	exp	exp	NOUN
ajfa-2020	347	30	21(3	21(3	NUM
ajfa-2020	347	31	)	)	PUNCT
ajfa-2020	347	32	,	,	PUNCT
ajfa-2020	347	33	2	2	NUM
ajfa-2020	347	34	rk	rk	NOUN
ajfa-2020	347	35	,	,	PUNCT
ajfa-2020	347	36	associa	associa	NOUN
ajfa-2020	347	37	case	case	NOUN
ajfa-2020	347	38	of	of	ADP
ajfa-2020	347	39	m	m	PROPN
ajfa-2020	347	40	2686900410	2686900410	NUM
ajfa-2020	347	41	on	on	ADP
ajfa-2020	347	42	and	and	CCONJ
ajfa-2020	347	43	dete	dete	ADJ
ajfa-2020	347	44	y	y	PROPN
ajfa-2020	347	45	essay	essay	PROPN
ajfa-2020	347	46	.	.	PUNCT
ajfa-2020	348	1	acc	acc	PROPN
ajfa-2020	348	2	8.1971.9728	8.1971.9728	PROPN
ajfa-2020	348	3	blic	blic	NOUN
ajfa-2020	348	4	of	of	ADP
ajfa-2020	348	5	south	south	ADJ
ajfa-2020	348	6	bility	bility	NOUN
ajfa-2020	348	7	of	of	ADP
ajfa-2020	348	8	ta	ta	ADP
ajfa-2020	348	9	y	y	PROPN
ajfa-2020	348	10	(	(	PUNCT
ajfa-2020	348	11	in	in	ADP
ajfa-2020	348	12	chines	chines	PROPN
ajfa-2020	348	13	s	s	PART
ajfa-2020	348	14	,	,	PUNCT
ajfa-2020	348	15	editors	editor	NOUN
ajfa-2020	348	16	.	.	PUNCT
ajfa-2020	349	1	tection	tection	NOUN
ajfa-2020	349	2	:	:	PUNCT
ajfa-2020	349	3	the	the	DET
ajfa-2020	349	4	nal	nal	NOUN
ajfa-2020	349	5	,	,	PUNCT
ajfa-2020	349	6	6(1	6(1	NUM
ajfa-2020	349	7	)	)	PUNCT
ajfa-2020	349	8	,	,	PUNCT
ajfa-2020	349	9	3	3	NUM
ajfa-2020	349	10	ccounting	ccounte	VERB
ajfa-2020	349	11	946	946	NUM
ajfa-2020	349	12	-	-	PUNCT
ajfa-2020	349	13	052x	052x	NOUN
ajfa-2020	349	14	5	5	NUM
ajfa-2020	349	15	,	,	PUNCT
ajfa-2020	349	16	no	no	INTJ
ajfa-2020	349	17	.	.	NOUN
ajfa-2020	349	18	1	1	NUM
ajfa-2020	349	19	ink.org/ajfa	ink.org/ajfa	NUM
ajfa-2020	349	20	385579	385579	NUM
ajfa-2020	349	21	review	review	NOUN
ajfa-2020	349	22	,	,	PUNCT
ajfa-2020	349	23	act	act	VERB
ajfa-2020	349	24	as	as	ADP
ajfa-2020	349	25	a	a	DET
ajfa-2020	349	26	ctives	ctive	NOUN
ajfa-2020	349	27	on	on	ADP
ajfa-2020	349	28	absolute	absolute	ADJ
ajfa-2020	349	29	ns	ns	ADJ
ajfa-2020	349	30	gap	gap	NOUN
ajfa-2020	349	31	in	in	ADP
ajfa-2020	349	32	893	893	NUM
ajfa-2020	349	33	-	-	SYM
ajfa-2020	349	34	908	908	NUM
ajfa-2020	349	35	.	.	PUNCT
ajfa-2020	350	1	f	f	PROPN
ajfa-2020	350	2	audits	audits	NOUN
ajfa-2020	350	3	,	,	PUNCT
ajfa-2020	350	4	auditors	auditor	NOUN
ajfa-2020	350	5	691	691	NUM
ajfa-2020	350	6	-	-	SYM
ajfa-2020	350	7	706	706	NUM
ajfa-2020	350	8	.	.	PUNCT
ajfa-2020	350	9	pectation	pectation	NOUN
ajfa-2020	350	10	293	293	NUM
ajfa-2020	350	11	-	-	SYM
ajfa-2020	350	12	302	302	NUM
ajfa-2020	350	13	.	.	PUNCT
ajfa-2020	350	14	ation	ation	PROPN
ajfa-2020	350	15	for	for	ADP
ajfa-2020	350	16	malaysia	malaysia	PROPN
ajfa-2020	350	17	.	.	PUNCT
ajfa-2020	351	1	0549420	0549420	NUM
ajfa-2020	351	2	ection	ection	NOUN
ajfa-2020	351	3	of	of	ADP
ajfa-2020	351	4	counting	count	VERB
ajfa-2020	351	5	8980	8980	NUM
ajfa-2020	351	6	h	h	PROPN
ajfa-2020	351	7	africa	africa	PROPN
ajfa-2020	351	8	,	,	PUNCT
ajfa-2020	351	9	aiwanese	aiwanese	PROPN
ajfa-2020	351	10	se	se	PROPN
ajfa-2020	351	11	)	)	PUNCT
ajfa-2020	351	12	,	,	PUNCT
ajfa-2020	351	13	153	153	NUM
ajfa-2020	351	14	,	,	PUNCT
ajfa-2020	351	15	current	current	ADJ
ajfa-2020	351	16	case	case	NOUN
ajfa-2020	351	17	of	of	ADP
ajfa-2020	351	18	395	395	NUM
ajfa-2020	351	19	-	-	SYM
ajfa-2020	351	20	411	411	NUM
ajfa-2020	351	21	.	.	PUNCT
ajfa-2020	352	1	http://dx	http://dx	PROPN
ajfa-2020	352	2	humph	humph	PROPN
ajfa-2020	352	3	perspec	perspec	VERB
ajfa-2020	352	4	http://dx	http://dx	PROPN
ajfa-2020	352	5	humph	humph	PROPN
ajfa-2020	352	6	an	an	DET
ajfa-2020	352	7	emp	emp	NOUN
ajfa-2020	352	8	icaew	icaew	VERB
ajfa-2020	352	9	icaew	icaew	PROPN
ajfa-2020	352	10	london	london	PROPN
ajfa-2020	352	11	koh	koh	PROPN
ajfa-2020	352	12	,	,	PUNCT
ajfa-2020	352	13	h	h	PROPN
ajfa-2020	352	14	journal	journal	PROPN
ajfa-2020	352	15	koh	koh	PROPN
ajfa-2020	352	16	,	,	PUNCT
ajfa-2020	352	17	h	h	PROPN
ajfa-2020	352	18	auditing	audit	VERB
ajfa-2020	352	19	lam	lam	PROPN
ajfa-2020	352	20	,	,	PUNCT
ajfa-2020	352	21	j.	j.	PROPN
ajfa-2020	352	22	unpubl	unpubl	PROPN
ajfa-2020	352	23	lee	lee	PROPN
ajfa-2020	352	24	,	,	PUNCT
ajfa-2020	352	25	t.	t.	PROPN
ajfa-2020	352	26	lee	lee	PROPN
ajfa-2020	352	27	,	,	PUNCT
ajfa-2020	352	28	t.	t.	PROPN
ajfa-2020	352	29	leung	leung	PROPN
ajfa-2020	352	30	,	,	PUNCT
ajfa-2020	352	31	audit	audit	VERB
ajfa-2020	352	32	ex	ex	PRON
ajfa-2020	352	33	14	14	NUM
ajfa-2020	352	34	,	,	PUNCT
ajfa-2020	352	35	181	181	NUM
ajfa-2020	352	36	liggio	liggio	NOUN
ajfa-2020	352	37	,	,	PUNCT
ajfa-2020	352	38	contem	contem	NOUN
ajfa-2020	352	39	lin	lin	PROPN
ajfa-2020	352	40	,	,	PUNCT
ajfa-2020	352	41	z.j	z.j	PROPN
ajfa-2020	352	42	republi	republi	PROPN
ajfa-2020	352	43	liu	liu	PROPN
ajfa-2020	352	44	,	,	PUNCT
ajfa-2020	352	45	c.w	c.w	PROPN
ajfa-2020	352	46	of	of	ADP
ajfa-2020	352	47	mana	mana	PROPN
ajfa-2020	352	48	low	low	PROPN
ajfa-2020	352	49	,	,	PUNCT
ajfa-2020	352	50	a	a	PRON
ajfa-2020	352	51	and	and	CCONJ
ajfa-2020	352	52	aud	aud	PROPN
ajfa-2020	352	53	lys	lys	PROPN
ajfa-2020	352	54	,	,	PUNCT
ajfa-2020	352	55	t.	t.	PROPN
ajfa-2020	352	56	65	65	NUM
ajfa-2020	352	57	-	-	SYM
ajfa-2020	352	58	93	93	NUM
ajfa-2020	352	59	.	.	PUNCT
ajfa-2020	353	1	h	h	PROPN
ajfa-2020	353	2	ma	ma	PROPN
ajfa-2020	353	3	,	,	PUNCT
ajfa-2020	353	4	x.	x.	PROPN
ajfa-2020	353	5	securiti	securiti	PROPN
ajfa-2020	353	6	mitchel	mitchel	PROPN
ajfa-2020	353	7	for	for	ADP
ajfa-2020	353	8	acc	acc	PROPN
ajfa-2020	353	9	x.doi.org/10	x.doi.org/10	PROPN
ajfa-2020	353	10	hrey	hrey	PROPN
ajfa-2020	353	11	,	,	PUNCT
ajfa-2020	353	12	c.g	c.g	PROPN
ajfa-2020	353	13	.	.	PROPN
ajfa-2020	353	14	ctive	ctive	PROPN
ajfa-2020	353	15	on	on	ADP
ajfa-2020	353	16	the	the	DET
ajfa-2020	353	17	x.doi.org/10	x.doi.org/10	ADJ
ajfa-2020	353	18	hrey	hrey	PROPN
ajfa-2020	353	19	,	,	PUNCT
ajfa-2020	353	20	c.g	c.g	PROPN
ajfa-2020	353	21	.	.	PROPN
ajfa-2020	353	22	,	,	PUNCT
ajfa-2020	354	1	m	m	PROPN
ajfa-2020	354	2	pirical	pirical	ADJ
ajfa-2020	354	3	inves	inve	VERB
ajfa-2020	354	4	w.	w.	NOUN
ajfa-2020	354	5	(	(	PUNCT
ajfa-2020	354	6	1985a	1985a	NUM
ajfa-2020	354	7	)	)	PUNCT
ajfa-2020	354	8	.	.	PUNCT
ajfa-2020	355	1	r	r	NOUN
ajfa-2020	355	2	w.	w.	NOUN
ajfa-2020	355	3	(	(	PUNCT
ajfa-2020	355	4	1985b	1985b	NUM
ajfa-2020	355	5	)	)	PUNCT
ajfa-2020	355	6	.	.	PUNCT
ajfa-2020	356	1	n.	n.	PROPN
ajfa-2020	356	2	h.c	h.c	PROPN
ajfa-2020	356	3	.	.	PROPN
ajfa-2020	357	1	and	and	CCONJ
ajfa-2020	357	2	w	w	PROPN
ajfa-2020	357	3	l	l	PROPN
ajfa-2020	357	4	,	,	PUNCT
ajfa-2020	357	5	13(3	13(3	NUM
ajfa-2020	357	6	)	)	PUNCT
ajfa-2020	357	7	,	,	PUNCT
ajfa-2020	357	8	147	147	NUM
ajfa-2020	357	9	.c	.c	NOUN
ajfa-2020	357	10	.	.	PUNCT
ajfa-2020	358	1	and	and	CCONJ
ajfa-2020	358	2	wo	will	AUX
ajfa-2020	358	3	g	g	PROPN
ajfa-2020	358	4	journal	journal	NOUN
ajfa-2020	358	5	,	,	PUNCT
ajfa-2020	358	6	6	6	NUM
ajfa-2020	358	7	,	,	PUNCT
ajfa-2020	358	8	james	james	PROPN
ajfa-2020	358	9	,	,	PUNCT
ajfa-2020	358	10	k.	k.	PROPN
ajfa-2020	358	11	lished	lishe	VERB
ajfa-2020	358	12	work	work	NOUN
ajfa-2020	358	13	(	(	PUNCT
ajfa-2020	358	14	1970	1970	NUM
ajfa-2020	358	15	)	)	PUNCT
ajfa-2020	358	16	.	.	PUNCT
ajfa-2020	359	1	the	the	DET
ajfa-2020	359	2	(	(	PUNCT
ajfa-2020	359	3	1986	1986	NUM
ajfa-2020	359	4	)	)	PUNCT
ajfa-2020	359	5	,	,	PUNCT
ajfa-2020	359	6	com	com	NOUN
ajfa-2020	359	7	p.	p.	NOUN
ajfa-2020	359	8	and	and	CCONJ
ajfa-2020	359	9	ch	ch	PROPN
ajfa-2020	359	10	xpectations	xpectation	NOUN
ajfa-2020	359	11	:	:	PUNCT
ajfa-2020	360	1	-200	-200	NUM
ajfa-2020	360	2	.	.	PUNCT
ajfa-2020	361	1	http:/	http:/	PROPN
ajfa-2020	361	2	c.d	c.d	PROPN
ajfa-2020	361	3	.	.	PUNCT
ajfa-2020	362	1	(	(	PUNCT
ajfa-2020	362	2	197	197	NUM
ajfa-2020	362	3	mporary	mporary	ADJ
ajfa-2020	362	4	bus	bus	NOUN
ajfa-2020	362	5	j.	j.	PROPN
ajfa-2020	362	6	and	and	CCONJ
ajfa-2020	362	7	chen	chen	PROPN
ajfa-2020	362	8	ic	ic	PROPN
ajfa-2020	362	9	of	of	ADP
ajfa-2020	362	10	china	china	PROPN
ajfa-2020	362	11	.	.	PUNCT
ajfa-2020	363	1	w.	w.	PROPN
ajfa-2020	363	2	(	(	PUNCT
ajfa-2020	363	3	2002	2002	NUM
ajfa-2020	363	4	)	)	PUNCT
ajfa-2020	363	5	.	.	PUNCT
ajfa-2020	364	1	agement	agement	NOUN
ajfa-2020	364	2	(	(	PUNCT
ajfa-2020	364	3	in	in	ADP
ajfa-2020	364	4	a.m.	a.m.	ADV
ajfa-2020	364	5	,	,	PUNCT
ajfa-2020	364	6	foo	foo	PROPN
ajfa-2020	364	7	,	,	PUNCT
ajfa-2020	364	8	s	s	PART
ajfa-2020	364	9	ditors	ditor	NOUN
ajfa-2020	364	10	—	—	PUNCT
ajfa-2020	364	11	som	som	NOUN
ajfa-2020	364	12	and	and	CCONJ
ajfa-2020	364	13	watts	watt	NOUN
ajfa-2020	364	14	,	,	PUNCT
ajfa-2020	364	15	http://dx.do	http://dx.do	PROPN
ajfa-2020	364	16	r.	r.	PROPN
ajfa-2020	364	17	(	(	PUNCT
ajfa-2020	364	18	2006	2006	NUM
ajfa-2020	364	19	)	)	PUNCT
ajfa-2020	364	20	.	.	PUNCT
ajfa-2020	365	1	ies	ie	NOUN
ajfa-2020	365	2	market	market	PROPN
ajfa-2020	365	3	m	m	VERB
ajfa-2020	365	4	ll	ll	NOUN
ajfa-2020	365	5	,	,	PUNCT
ajfa-2020	365	6	a.	a.	PROPN
ajfa-2020	365	7	,	,	PUNCT
ajfa-2020	365	8	sikk	sikk	PROPN
ajfa-2020	365	9	ountancy	ountancy	NOUN
ajfa-2020	365	10	an	an	DET
ajfa-2020	365	11	0.1108/0951	0.1108/0951	NOUN
ajfa-2020	365	12	and	and	CCONJ
ajfa-2020	365	13	moize	moize	NOUN
ajfa-2020	365	14	e	e	NOUN
ajfa-2020	365	15	auditing	audit	VERB
ajfa-2020	365	16	f	f	NOUN
ajfa-2020	365	17	0.1016/1045	0.1016/1045	NUM
ajfa-2020	365	18	moizer	moizer	NOUN
ajfa-2020	365	19	,	,	PUNCT
ajfa-2020	365	20	p.	p.	NOUN
ajfa-2020	365	21	a	a	DET
ajfa-2020	365	22	stigation	stigation	NOUN
ajfa-2020	365	23	.	.	PUNCT
ajfa-2020	366	1	ac	ac	PROPN
ajfa-2020	366	2	report	report	NOUN
ajfa-2020	366	3	of	of	ADP
ajfa-2020	366	4	th	th	PRON
ajfa-2020	366	5	the	the	DET
ajfa-2020	366	6	audito	audito	PROPN
ajfa-2020	366	7	woo	woo	PROPN
ajfa-2020	366	8	,	,	PUNCT
ajfa-2020	366	9	e.	e.	PROPN
ajfa-2020	366	10	(	(	PUNCT
ajfa-2020	366	11	19	19	NUM
ajfa-2020	366	12	7	7	NUM
ajfa-2020	366	13	-	-	SYM
ajfa-2020	366	14	154	154	NUM
ajfa-2020	366	15	.	.	PUNCT
ajfa-2020	367	1	http	http	ADJ
ajfa-2020	367	2	:	:	PUNCT
ajfa-2020	367	3	oo	oo	INTJ
ajfa-2020	367	4	,	,	PUNCT
ajfa-2020	367	5	e.	e.	PROPN
ajfa-2020	367	6	(	(	PUNCT
ajfa-2020	367	7	2001	2001	NUM
ajfa-2020	367	8	6(3	6(3	NUM
ajfa-2020	367	9	)	)	PUNCT
ajfa-2020	367	10	,	,	PUNCT
ajfa-2020	367	11	176	176	NUM
ajfa-2020	367	12	-	-	SYM
ajfa-2020	367	13	88	88	NUM
ajfa-2020	367	14	and	and	CCONJ
ajfa-2020	367	15	leung	leung	PROPN
ajfa-2020	367	16	king	king	PROPN
ajfa-2020	367	17	paper	paper	PROPN
ajfa-2020	367	18	,	,	PUNCT
ajfa-2020	367	19	u	u	NOUN
ajfa-2020	367	20	e	e	PRON
ajfa-2020	367	21	nature	nature	NOUN
ajfa-2020	367	22	of	of	ADP
ajfa-2020	367	23	a	a	DET
ajfa-2020	367	24	mpany	mpany	ADJ
ajfa-2020	367	25	audi	audi	PROPN
ajfa-2020	367	26	au	au	PROPN
ajfa-2020	367	27	,	,	PUNCT
ajfa-2020	367	28	g.	g.	PROPN
ajfa-2020	367	29	(	(	PUNCT
ajfa-2020	367	30	200	200	NUM
ajfa-2020	367	31	:	:	PUNCT
ajfa-2020	367	32	some	some	DET
ajfa-2020	367	33	evid	evid	NOUN
ajfa-2020	367	34	//dx.doi.org/	//dx.doi.org/	PRON
ajfa-2020	367	35	74	74	NUM
ajfa-2020	367	36	)	)	PUNCT
ajfa-2020	367	37	.	.	PUNCT
ajfa-2020	368	1	the	the	DET
ajfa-2020	368	2	ex	ex	PROPN
ajfa-2020	368	3	siness	siness	NOUN
ajfa-2020	368	4	,	,	PUNCT
ajfa-2020	368	5	3	3	NUM
ajfa-2020	368	6	,	,	PUNCT
ajfa-2020	368	7	27	27	NUM
ajfa-2020	368	8	n	n	NOUN
ajfa-2020	368	9	,	,	PUNCT
ajfa-2020	368	10	f.	f.	PROPN
ajfa-2020	368	11	(	(	PUNCT
ajfa-2020	368	12	2004	2004	NUM
ajfa-2020	368	13	)	)	PUNCT
ajfa-2020	368	14	.	.	PUNCT
ajfa-2020	369	1	internation	internation	NOUN
ajfa-2020	369	2	cpa	cpa	PROPN
ajfa-2020	369	3	's	's	PART
ajfa-2020	369	4	licen	licen	NOUN
ajfa-2020	369	5	n	n	PRON
ajfa-2020	369	6	chinese	chinese	PROPN
ajfa-2020	369	7	)	)	PUNCT
ajfa-2020	369	8	,	,	PUNCT
ajfa-2020	369	9	s.l	s.l	PROPN
ajfa-2020	369	10	.	.	PROPN
ajfa-2020	370	1	and	and	CCONJ
ajfa-2020	370	2	ko	ko	VERB
ajfa-2020	370	3	me	i	PRON
ajfa-2020	370	4	empirical	empirical	ADJ
ajfa-2020	370	5	r.l	r.l	PROPN
ajfa-2020	370	6	.	.	PROPN
ajfa-2020	370	7	(	(	PUNCT
ajfa-2020	370	8	1994	1994	NUM
ajfa-2020	370	9	)	)	PUNCT
ajfa-2020	370	10	oi.org/10.230	oi.org/10.230	NUM
ajfa-2020	370	11	auditor	auditor	NOUN
ajfa-2020	370	12	’s	’s	PART
ajfa-2020	370	13	r	r	NOUN
ajfa-2020	370	14	monthly	monthly	ADV
ajfa-2020	370	15	(	(	PUNCT
ajfa-2020	370	16	in	in	ADP
ajfa-2020	370	17	a	a	PRON
ajfa-2020	370	18	,	,	PUNCT
ajfa-2020	371	1	p.	p.	NOUN
ajfa-2020	371	2	and	and	CCONJ
ajfa-2020	371	3	w	w	PROPN
ajfa-2020	371	4	nd	nd	NOUN
ajfa-2020	371	5	business	business	NOUN
ajfa-2020	371	6	1357931002	1357931002	NUM
ajfa-2020	371	7	er	er	INTJ
ajfa-2020	371	8	,	,	PUNCT
ajfa-2020	371	9	p.	p.	NOUN
ajfa-2020	371	10	(	(	PUNCT
ajfa-2020	371	11	1990	1990	NUM
ajfa-2020	371	12	function	function	NOUN
ajfa-2020	371	13	.	.	PUNCT
ajfa-2020	372	1	c	c	NOUN
ajfa-2020	372	2	5	5	NUM
ajfa-2020	372	3	-	-	PUNCT
ajfa-2020	372	4	2354(90)0	2354(90)0	NUM
ajfa-2020	372	5	and	and	CCONJ
ajfa-2020	372	6	turley	turley	PROPN
ajfa-2020	372	7	,	,	PUNCT
ajfa-2020	372	8	w	w	ADP
ajfa-2020	372	9	ccounting	ccounte	VERB
ajfa-2020	372	10	a	a	PRON
ajfa-2020	372	11	he	he	PRON
ajfa-2020	372	12	working	work	VERB
ajfa-2020	372	13	p	p	PROPN
ajfa-2020	372	14	or	or	CCONJ
ajfa-2020	372	15	and	and	CCONJ
ajfa-2020	372	16	fra	fra	NOUN
ajfa-2020	372	17	998	998	NUM
ajfa-2020	372	18	)	)	PUNCT
ajfa-2020	372	19	.	.	PUNCT
ajfa-2020	373	1	the	the	PRON
ajfa-2020	373	2	//dx.doi.org	//dx.doi.org	PUNCT
ajfa-2020	373	3	)	)	PUNCT
ajfa-2020	373	4	.	.	PUNCT
ajfa-2020	374	1	the	the	DET
ajfa-2020	374	2	audit	audit	NOUN
ajfa-2020	374	3	8	8	NUM
ajfa-2020	374	4	.	.	NOUN
ajfa-2020	374	5	,	,	PUNCT
ajfa-2020	374	6	j.k.-s	j.k.-	NOUN
ajfa-2020	374	7	.	.	PUNCT
ajfa-2020	375	1	(	(	PUNCT
ajfa-2020	375	2	20	20	NUM
ajfa-2020	375	3	university	university	NOUN
ajfa-2020	375	4	o	o	NOUN
ajfa-2020	375	5	auditing	auditing	NOUN
ajfa-2020	375	6	and	and	CCONJ
ajfa-2020	375	7	iting	iting	NOUN
ajfa-2020	375	8	(	(	PUNCT
ajfa-2020	375	9	3rd	3rd	ADJ
ajfa-2020	375	10	ed	ed	NOUN
ajfa-2020	375	11	01	01	NUM
ajfa-2020	375	12	)	)	PUNCT
ajfa-2020	375	13	.	.	PUNCT
ajfa-2020	376	1	the	the	DET
ajfa-2020	376	2	pr	pr	NOUN
ajfa-2020	376	3	dence	dence	NOUN
ajfa-2020	376	4	from	from	ADP
ajfa-2020	376	5	/10.1016	/10.1016	PROPN
ajfa-2020	376	6	/	/	SYM
ajfa-2020	376	7	s0	s0	PROPN
ajfa-2020	376	8	xpectation	xpectation	PROPN
ajfa-2020	376	9	7	7	NUM
ajfa-2020	376	10	-	-	SYM
ajfa-2020	376	11	44	44	NUM
ajfa-2020	376	12	.	.	PUNCT
ajfa-2020	376	13	)	)	PUNCT
ajfa-2020	376	14	.	.	PUNCT
ajfa-2020	377	1	an	an	DET
ajfa-2020	377	2	empir	empir	PROPN
ajfa-2020	377	3	nal	nal	ADJ
ajfa-2020	377	4	journal	journal	NOUN
ajfa-2020	377	5	nsing	nsing	NOUN
ajfa-2020	377	6	requir	requir	NOUN
ajfa-2020	377	7	19(1	19(1	NUM
ajfa-2020	377	8	)	)	PUNCT
ajfa-2020	377	9	,	,	PUNCT
ajfa-2020	377	10	109oh	109oh	PROPN
ajfa-2020	377	11	,	,	PUNCT
ajfa-2020	377	12	h.c	h.c	PROPN
ajfa-2020	377	13	.	.	PUNCT
ajfa-2020	378	1	(	(	PUNCT
ajfa-2020	378	2	19	19	NUM
ajfa-2020	378	3	l	l	NOUN
ajfa-2020	378	4	evidence	evidence	NOUN
ajfa-2020	378	5	.	.	PUNCT
ajfa-2020	379	1	s	s	PART
ajfa-2020	379	2	)	)	PUNCT
ajfa-2020	379	3	.	.	PUNCT
ajfa-2020	380	1	lawsuit	lawsuit	VERB
ajfa-2020	380	2	a	a	DET
ajfa-2020	380	3	07/2491440	07/2491440	NUM
ajfa-2020	380	4	role	role	NOUN
ajfa-2020	380	5	in	in	ADP
ajfa-2020	380	6	cap	cap	NOUN
ajfa-2020	380	7	n	n	CCONJ
ajfa-2020	380	8	chinese	chinese	ADJ
ajfa-2020	380	9	)	)	PUNCT
ajfa-2020	380	10	,	,	PUNCT
ajfa-2020	380	11	1	1	NUM
ajfa-2020	380	12	willmott	willmott	NOUN
ajfa-2020	380	13	,	,	PUNCT
ajfa-2020	380	14	h.	h.	PROPN
ajfa-2020	380	15	s	s	PART
ajfa-2020	380	16	affairs	affair	NOUN
ajfa-2020	380	17	,	,	PUNCT
ajfa-2020	380	18	uk	uk	PROPN
ajfa-2020	380	19	44	44	NUM
ajfa-2020	380	20	27512	27512	NUM
ajfa-2020	380	21	0	0	NUM
ajfa-2020	380	22	)	)	PUNCT
ajfa-2020	380	23	.	.	PUNCT
ajfa-2020	381	1	from	from	ADP
ajfa-2020	381	2	te	te	ADP
ajfa-2020	381	3	critical	critical	ADJ
ajfa-2020	381	4	per	per	ADP
ajfa-2020	381	5	03021	03021	NUM
ajfa-2020	381	6	-	-	SYM
ajfa-2020	381	7	7	7	NUM
ajfa-2020	381	8	w.	w.	PROPN
ajfa-2020	381	9	s.	s.	PROPN
ajfa-2020	381	10	(	(	PUNCT
ajfa-2020	381	11	1993	1993	NUM
ajfa-2020	381	12	and	and	CCONJ
ajfa-2020	381	13	business	business	NOUN
ajfa-2020	381	14	party	party	NOUN
ajfa-2020	381	15	on	on	ADP
ajfa-2020	381	16	fr	fr	PROPN
ajfa-2020	381	17	aud	aud	NOUN
ajfa-2020	381	18	:	:	PUNCT
ajfa-2020	381	19	repor	repor	ADJ
ajfa-2020	381	20	expectation	expectation	NOUN
ajfa-2020	381	21	g/10.1108/0	g/10.1108/0	NOUN
ajfa-2020	381	22	tor	tor	NOUN
ajfa-2020	381	23	-	-	PUNCT
ajfa-2020	381	24	manage	manage	NOUN
ajfa-2020	381	25	011	011	NUM
ajfa-2020	381	26	)	)	PUNCT
ajfa-2020	381	27	.	.	PUNCT
ajfa-2020	382	1	the	the	DET
ajfa-2020	382	2	re	re	NOUN
ajfa-2020	382	3	of	of	ADP
ajfa-2020	382	4	southern	southern	ADJ
ajfa-2020	382	5	d	d	PROPN
ajfa-2020	382	6	its	its	PRON
ajfa-2020	382	7	objecti	objecti	PROPN
ajfa-2020	382	8	d.	d.	PROPN
ajfa-2020	382	9	)	)	PUNCT
ajfa-2020	382	10	,	,	PUNCT
ajfa-2020	382	11	chapma	chapma	NOUN
ajfa-2020	382	12	roblematic	roblematic	PROPN
ajfa-2020	382	13	r	r	PROPN
ajfa-2020	382	14	hong	hong	PROPN
ajfa-2020	382	15	kon	kon	PROPN
ajfa-2020	382	16	0897	0897	NUM
ajfa-2020	382	17	-	-	SYM
ajfa-2020	382	18	3660	3660	NUM
ajfa-2020	382	19	(	(	PUNCT
ajfa-2020	382	20	gap	gap	NOUN
ajfa-2020	382	21	:	:	PUNCT
ajfa-2020	382	22	the	the	DET
ajfa-2020	382	23	a	a	DET
ajfa-2020	382	24	rical	rical	ADJ
ajfa-2020	382	25	study	study	NOUN
ajfa-2020	382	26	o	o	NOUN
ajfa-2020	382	27	l	l	NOUN
ajfa-2020	382	28	of	of	ADP
ajfa-2020	382	29	auditing	auditing	NOUN
ajfa-2020	382	30	rement	rement	NOUN
ajfa-2020	382	31	,	,	PUNCT
ajfa-2020	382	32	leg	leg	NOUN
ajfa-2020	382	33	145	145	NUM
ajfa-2020	382	34	.	.	PUNCT
ajfa-2020	382	35	988	988	NUM
ajfa-2020	382	36	)	)	PUNCT
ajfa-2020	382	37	.	.	PUNCT
ajfa-2020	383	1	the	the	DET
ajfa-2020	383	2	ex	ex	PROPN
ajfa-2020	383	3	singapore	singapore	PROPN
ajfa-2020	383	4	a	a	PRON
ajfa-2020	383	5	against	against	ADP
ajfa-2020	383	6	audi	audi	PROPN
ajfa-2020	383	7	0	0	NUM
ajfa-2020	383	8	pital	pital	ADJ
ajfa-2020	383	9	market	market	NOUN
ajfa-2020	383	10	123	123	NUM
ajfa-2020	383	11	,	,	PUNCT
ajfa-2020	383	12	31	31	NUM
ajfa-2020	383	13	-	-	SYM
ajfa-2020	383	14	41	41	NUM
ajfa-2020	383	15	.	.	PUNCT
ajfa-2020	383	16	.	.	PUNCT
ajfa-2020	384	1	(	(	PUNCT
ajfa-2020	384	2	1998	1998	NUM
ajfa-2020	384	3	)	)	PUNCT
ajfa-2020	384	4	,	,	PUNCT
ajfa-2020	384	5	th	th	PROPN
ajfa-2020	384	6	k.	k.	PROPN
ajfa-2020	384	7	asian	asian	PROPN
ajfa-2020	384	8	echniques	echnique	NOUN
ajfa-2020	384	9	rspectives	rspective	VERB
ajfa-2020	384	10	o	o	NOUN
ajfa-2020	384	11	3a	3a	NUM
ajfa-2020	384	12	)	)	PUNCT
ajfa-2020	384	13	.	.	PUNCT
ajfa-2020	385	1	the	the	DET
ajfa-2020	385	2	aud	aud	PROPN
ajfa-2020	385	3	s	s	PART
ajfa-2020	385	4	research	research	NOUN
ajfa-2020	385	5	,	,	PUNCT
ajfa-2020	385	6	raud	raud	NOUN
ajfa-2020	385	7	(	(	PUNCT
ajfa-2020	385	8	davis	davis	PROPN
ajfa-2020	385	9	rt	rt	PROPN
ajfa-2020	385	10	of	of	ADP
ajfa-2020	385	11	lord	lord	PROPN
ajfa-2020	385	12	b	b	PROPN
ajfa-2020	385	13	n	n	DET
ajfa-2020	385	14	gap	gap	NOUN
ajfa-2020	385	15	in	in	ADP
ajfa-2020	385	16	au	au	PROPN
ajfa-2020	385	17	0268690981	0268690981	NUM
ajfa-2020	385	18	er	er	INTJ
ajfa-2020	385	19	expectatio	expectatio	NOUN
ajfa-2020	385	20	ebuilding	ebuilde	VERB
ajfa-2020	385	21	of	of	ADP
ajfa-2020	385	22	n	n	CCONJ
ajfa-2020	385	23	queenslan	queenslan	ADJ
ajfa-2020	385	24	ives	ive	NOUN
ajfa-2020	385	25	.	.	PUNCT
ajfa-2020	386	1	accoun	accoun	PROPN
ajfa-2020	386	2	an	an	DET
ajfa-2020	386	3	and	and	CCONJ
ajfa-2020	386	4	hall	hall	PROPN
ajfa-2020	386	5	relationship	relationship	PROPN
ajfa-2020	386	6	ng	ng	PROPN
ajfa-2020	386	7	.	.	PROPN
ajfa-2020	386	8	advance	advance	PROPN
ajfa-2020	386	9	01)14010	01)14010	PROPN
ajfa-2020	386	10	-	-	PUNCT
ajfa-2020	386	11	9	9	NUM
ajfa-2020	386	12	accountant	accountant	NOUN
ajfa-2020	386	13	’s	’s	NOUN
ajfa-2020	386	14	of	of	ADP
ajfa-2020	386	15	audit	audit	NOUN
ajfa-2020	386	16	‘	'	PUNCT
ajfa-2020	386	17	ex	ex	X
ajfa-2020	386	18	g	g	NOUN
ajfa-2020	386	19	,	,	PUNCT
ajfa-2020	386	20	8(8	8(8	NUM
ajfa-2020	386	21	)	)	PUNCT
ajfa-2020	386	22	,	,	PUNCT
ajfa-2020	386	23	92	92	NUM
ajfa-2020	386	24	-	-	SYM
ajfa-2020	386	25	1	1	NUM
ajfa-2020	386	26	al	al	PROPN
ajfa-2020	386	27	liability	liability	NOUN
ajfa-2020	386	28	,	,	PUNCT
ajfa-2020	386	29	xpectation	xpectation	NOUN
ajfa-2020	386	30	g	g	NOUN
ajfa-2020	386	31	accountant	accountant	NOUN
ajfa-2020	386	32	,	,	PUNCT
ajfa-2020	386	33	itors	itor	NOUN
ajfa-2020	386	34	.	.	PUNCT
ajfa-2020	387	1	journa	journa	PROPN
ajfa-2020	387	2	t	t	PROPN
ajfa-2020	387	3	:	:	PUNCT
ajfa-2020	387	4	fraud	fraud	NOUN
ajfa-2020	387	5	det	det	PROPN
ajfa-2020	387	6	he	he	PRON
ajfa-2020	387	7	accounta	accounta	VERB
ajfa-2020	387	8	n	n	DET
ajfa-2020	387	9	journal	journal	NOUN
ajfa-2020	387	10	of	of	ADP
ajfa-2020	387	11	f	f	PROPN
ajfa-2020	387	12	to	to	AUX
ajfa-2020	387	13	ideologi	ideologi	VERB
ajfa-2020	387	14	on	on	ADP
ajfa-2020	387	15	accounti	accounti	PROPN
ajfa-2020	387	16	dit	dit	PROPN
ajfa-2020	387	17	expectati	expectati	PROPN
ajfa-2020	387	18	23(91a	23(91a	NUM
ajfa-2020	387	19	)	)	PUNCT
ajfa-2020	387	20	,	,	PUNCT
ajfa-2020	387	21	3	3	NUM
ajfa-2020	387	22	son	son	NOUN
ajfa-2020	387	23	report	report	PROPN
ajfa-2020	387	24	)	)	PUNCT
ajfa-2020	387	25	,	,	PUNCT
ajfa-2020	387	26	benson	benson	PROPN
ajfa-2020	387	27	’s	’s	PART
ajfa-2020	387	28	co	co	NOUN
ajfa-2020	387	29	uditing	udite	VERB
ajfa-2020	387	30	.	.	PUNCT
ajfa-2020	388	1	ma	ma	PROPN
ajfa-2020	388	2	0208038	0208038	NUM
ajfa-2020	388	3	on	on	ADP
ajfa-2020	388	4	gap	gap	NOUN
ajfa-2020	388	5	in	in	ADP
ajfa-2020	388	6	au	au	PROPN
ajfa-2020	388	7	f	f	PROPN
ajfa-2020	388	8	a	a	DET
ajfa-2020	388	9	life	life	NOUN
ajfa-2020	388	10	after	after	ADP
ajfa-2020	388	11	nd	nd	PROPN
ajfa-2020	388	12	,	,	PUNCT
ajfa-2020	388	13	toowoom	toowoom	NOUN
ajfa-2020	388	14	ntancy	ntancy	NOUN
ajfa-2020	388	15	,	,	PUNCT
ajfa-2020	388	16	81	81	NUM
ajfa-2020	388	17	,	,	PUNCT
ajfa-2020	388	18	,	,	PUNCT
ajfa-2020	388	19	london	london	PROPN
ajfa-2020	388	20	.	.	PUNCT
ajfa-2020	389	1	p	p	NOUN
ajfa-2020	389	2	between	between	ADP
ajfa-2020	389	3	a	a	DET
ajfa-2020	389	4	es	es	NOUN
ajfa-2020	389	5	in	in	ADP
ajfa-2020	389	6	interna	interna	PROPN
ajfa-2020	389	7	9	9	NUM
ajfa-2020	389	8	s	s	NOUN
ajfa-2020	389	9	legal	legal	ADJ
ajfa-2020	389	10	wa	wa	PROPN
ajfa-2020	389	11	xpectation	xpectation	PROPN
ajfa-2020	389	12	g	g	PROPN
ajfa-2020	389	13	115	115	NUM
ajfa-2020	389	14	.	.	PUNCT
ajfa-2020	390	1	and	and	CCONJ
ajfa-2020	390	2	the	the	DET
ajfa-2020	390	3	aud	aud	ADJ
ajfa-2020	390	4	gap	gap	NOUN
ajfa-2020	390	5	between	between	ADP
ajfa-2020	390	6	,	,	PUNCT
ajfa-2020	390	7	4	4	NUM
ajfa-2020	390	8	,	,	PUNCT
ajfa-2020	390	9	10	10	NUM
ajfa-2020	390	10	-	-	SYM
ajfa-2020	390	11	13	13	NUM
ajfa-2020	390	12	.	.	PUNCT
ajfa-2020	391	1	al	al	PROPN
ajfa-2020	391	2	of	of	ADP
ajfa-2020	391	3	accou	accou	PROPN
ajfa-2020	391	4	tection	tection	ADJ
ajfa-2020	391	5	resp	resp	NOUN
ajfa-2020	391	6	ants	ant	NOUN
ajfa-2020	391	7	’	'	PUNCT
ajfa-2020	391	8	laund	laund	PROPN
ajfa-2020	391	9	finance	finance	PROPN
ajfa-2020	391	10	&	&	CCONJ
ajfa-2020	391	11	ac	ac	PROPN
ajfa-2020	391	12	issn	issn	PROPN
ajfa-2020	391	13	19	19	NUM
ajfa-2020	391	14	2013	2013	NUM
ajfa-2020	391	15	,	,	PUNCT
ajfa-2020	391	16	vol	vol	NOUN
ajfa-2020	391	17	.	.	PUNCT
ajfa-2020	391	18	www.macrothi	www.macrothi	X
ajfa-2020	392	1	ies	ies	PROPN
ajfa-2020	392	2	:	:	PUNCT
ajfa-2020	392	3	an	an	DET
ajfa-2020	392	4	alt	alt	ADJ
ajfa-2020	392	5	ing	ing	ADJ
ajfa-2020	392	6	,	,	PUNCT
ajfa-2020	392	7	1(3	1(3	NUM
ajfa-2020	392	8	)	)	PUNCT
ajfa-2020	392	9	,	,	PUNCT
ajfa-2020	392	10	2	2	NUM
ajfa-2020	392	11	tions	tion	NOUN
ajfa-2020	392	12	gap	gap	NOUN
ajfa-2020	392	13	in	in	ADP
ajfa-2020	392	14	395	395	NUM
ajfa-2020	392	15	-	-	SYM
ajfa-2020	392	16	411	411	NUM
ajfa-2020	392	17	.	.	PUNCT
ajfa-2020	392	18	,	,	PUNCT
ajfa-2020	392	19	icaew	icaew	VERB
ajfa-2020	392	20	,	,	PUNCT
ajfa-2020	392	21	l	l	PROPN
ajfa-2020	392	22	committee	committee	NOUN
ajfa-2020	392	23	,	,	PUNCT
ajfa-2020	392	24	i	i	PRON
ajfa-2020	392	25	managerial	managerial	VERB
ajfa-2020	392	26	a	a	DET
ajfa-2020	392	27	uditing	uditing	NOUN
ajfa-2020	392	28	.	.	PUNCT
ajfa-2020	393	1	man	man	NOUN
ajfa-2020	393	2	r	r	NOUN
ajfa-2020	393	3	jail	jail	NOUN
ajfa-2020	393	4	time	time	NOUN
ajfa-2020	393	5	fo	fo	ADP
ajfa-2020	393	6	mba	mba	NOUN
ajfa-2020	393	7	,	,	PUNCT
ajfa-2020	393	8	austra	austra	X
ajfa-2020	393	9	292	292	NUM
ajfa-2020	393	10	-	-	SYM
ajfa-2020	393	11	296	296	NUM
ajfa-2020	393	12	.	.	PUNCT
ajfa-2020	394	1	audit	audit	NOUN
ajfa-2020	394	2	report	report	PROPN
ajfa-2020	394	3	ational	ational	PROPN
ajfa-2020	394	4	acc	acc	PROPN
ajfa-2020	394	5	aterloo	aterloo	PROPN
ajfa-2020	394	6	.	.	PUNCT
ajfa-2020	395	1	jou	jou	PROPN
ajfa-2020	395	2	gap	gap	NOUN
ajfa-2020	395	3	’	'	PUNCT
ajfa-2020	395	4	in	in	ADP
ajfa-2020	395	5	the	the	DET
ajfa-2020	395	6	p	p	X
ajfa-2020	395	7	dit	dit	NOUN
ajfa-2020	395	8	market	market	NOUN
ajfa-2020	395	9	.	.	PUNCT
ajfa-2020	396	1	n	n	CCONJ
ajfa-2020	396	2	financial	financial	ADJ
ajfa-2020	396	3	unting	unte	VERB
ajfa-2020	396	4	resea	resea	NOUN
ajfa-2020	396	5	ponsibility	ponsibility	NOUN
ajfa-2020	396	6	.	.	PUNCT
ajfa-2020	397	1	dromat	dromat	NOUN
ajfa-2020	397	2	,	,	PUNCT
ajfa-2020	397	3	ass	ass	NOUN
ajfa-2020	397	4	ccounting	ccounte	VERB
ajfa-2020	397	5	946	946	NUM
ajfa-2020	397	6	-	-	PUNCT
ajfa-2020	397	7	052x	052x	NOUN
ajfa-2020	397	8	5	5	NUM
ajfa-2020	397	9	,	,	PUNCT
ajfa-2020	397	10	no	no	INTJ
ajfa-2020	397	11	.	.	NOUN
ajfa-2020	397	12	1	1	NUM
ajfa-2020	397	13	ink.org/ajfa	ink.org/ajfa	NOUN
ajfa-2020	397	14	ternative	ternative	ADJ
ajfa-2020	397	15	217	217	NUM
ajfa-2020	397	16	-	-	SYM
ajfa-2020	397	17	238	238	NUM
ajfa-2020	397	18	.	.	PUNCT
ajfa-2020	398	1	britain	britain	PROPN
ajfa-2020	398	2	:	:	PUNCT
ajfa-2020	398	3	london	london	PROPN
ajfa-2020	398	4	.	.	PUNCT
ajfa-2020	398	5	icaew	icaew	VERB
ajfa-2020	398	6	,	,	PUNCT
ajfa-2020	398	7	auditing	audit	VERB
ajfa-2020	398	8	nagerial	nagerial	NOUN
ajfa-2020	398	9	or	or	CCONJ
ajfa-2020	398	10	fraud	fraud	NOUN
ajfa-2020	398	11	.	.	PUNCT
ajfa-2020	399	1	alia	alia	PROPN
ajfa-2020	399	2	.	.	PUNCT
ajfa-2020	400	1	ting	ting	PROPN
ajfa-2020	400	2	and	and	CCONJ
ajfa-2020	400	3	ounting	ounte	VERB
ajfa-2020	400	4	,	,	PUNCT
ajfa-2020	400	5	urnal	urnal	ADJ
ajfa-2020	400	6	of	of	ADP
ajfa-2020	400	7	people	people	NOUN
ajfa-2020	400	8	’s	’s	PART
ajfa-2020	400	9	journal	journal	PROPN
ajfa-2020	400	10	analysts	analyst	NOUN
ajfa-2020	400	11	arch	arch	VERB
ajfa-2020	400	12	,	,	PUNCT
ajfa-2020	400	13	32	32	NUM
ajfa-2020	400	14	,	,	PUNCT
ajfa-2020	400	15	gre	gre	PROPN
ajfa-2020	400	16	-	-	PUNCT
ajfa-2020	400	17	tai	tai	PROPN
ajfa-2020	400	18	sociation	sociation	NOUN
ajfa-2020	400	19	o’mall	o’mall	DET
ajfa-2020	400	20	accoun	accoun	PROPN
ajfa-2020	400	21	o’sulliv	o’sulliv	PROPN
ajfa-2020	400	22	accoun	accoun	PROPN
ajfa-2020	400	23	pcaob	pcaob	PROPN
ajfa-2020	400	24	compan	compan	PROPN
ajfa-2020	400	25	porter	porter	NOUN
ajfa-2020	400	26	,	,	PUNCT
ajfa-2020	400	27	and	and	CCONJ
ajfa-2020	400	28	bus	bus	NOUN
ajfa-2020	400	29	porter	porter	NOUN
ajfa-2020	400	30	,	,	PUNCT
ajfa-2020	400	31	issue	issue	NOUN
ajfa-2020	400	32	.	.	PUNCT
ajfa-2020	401	1	i	i	PRON
ajfa-2020	401	2	london	london	PROPN
ajfa-2020	401	3	porter	porter	NOUN
ajfa-2020	401	4	,	,	PUNCT
ajfa-2020	401	5	unitedk	unitedk	PROPN
ajfa-2020	401	6	institute	institute	NOUN
ajfa-2020	401	7	power	power	NOUN
ajfa-2020	401	8	,	,	PUNCT
ajfa-2020	401	9	on	on	ADP
ajfa-2020	401	10	acco	acco	PROPN
ajfa-2020	401	11	sidani	sidani	PROPN
ajfa-2020	401	12	,	,	PUNCT
ajfa-2020	401	13	auditing	auditing	NOUN
ajfa-2020	401	14	siegel	siegel	NOUN
ajfa-2020	401	15	,	,	PUNCT
ajfa-2020	401	16	ed	ed	NOUN
ajfa-2020	401	17	.	.	PUNCT
ajfa-2020	401	18	)	)	PUNCT
ajfa-2020	401	19	,	,	PUNCT
ajfa-2020	401	20	m	m	VERB
ajfa-2020	401	21	sikka	sikka	NOUN
ajfa-2020	401	22	,	,	PUNCT
ajfa-2020	401	23	journal	journal	PROPN
ajfa-2020	401	24	http://dx	http://dx	PROPN
ajfa-2020	401	25	sikka	sikka	NOUN
ajfa-2020	401	26	,	,	PUNCT
ajfa-2020	401	27	p	p	NOUN
ajfa-2020	401	28	expecta	expecta	NOUN
ajfa-2020	401	29	299	299	NUM
ajfa-2020	401	30	-	-	SYM
ajfa-2020	401	31	330	330	NUM
ajfa-2020	401	32	steen	steen	NOUN
ajfa-2020	401	33	,	,	PUNCT
ajfa-2020	401	34	m	m	PROPN
ajfa-2020	401	35	tung	tung	PROPN
ajfa-2020	401	36	,	,	PUNCT
ajfa-2020	401	37	k	k	X
ajfa-2020	401	38	metal	metal	NOUN
ajfa-2020	401	39	in	in	ADP
ajfa-2020	401	40	vanasc	vanasc	PROPN
ajfa-2020	401	41	http://dx	http://dx	PROPN
ajfa-2020	401	42	willing	willing	PROPN
ajfa-2020	401	43	detectio	detectio	PROPN
ajfa-2020	401	44	woolf	woolf	PROPN
ajfa-2020	401	45	,	,	PUNCT
ajfa-2020	401	46	austral	austral	PROPN
ajfa-2020	401	47	ey	ey	PROPN
ajfa-2020	401	48	,	,	PUNCT
ajfa-2020	401	49	s.f	s.f	PROPN
ajfa-2020	401	50	.	.	PUNCT
ajfa-2020	402	1	(	(	PUNCT
ajfa-2020	402	2	1	1	NUM
ajfa-2020	402	3	nting	nte	VERB
ajfa-2020	402	4	horizo	horizo	PROPN
ajfa-2020	402	5	van	van	PROPN
ajfa-2020	402	6	,	,	PUNCT
ajfa-2020	402	7	n.	n.	PROPN
ajfa-2020	402	8	(	(	PUNCT
ajfa-2020	402	9	1	1	NUM
ajfa-2020	402	10	nting	nte	VERB
ajfa-2020	402	11	and	and	CCONJ
ajfa-2020	402	12	bu	bu	ADP
ajfa-2020	402	13	b	b	PROPN
ajfa-2020	402	14	,	,	PUNCT
ajfa-2020	402	15	(	(	PUNCT
ajfa-2020	402	16	2002	2002	NUM
ajfa-2020	402	17	)	)	PUNCT
ajfa-2020	402	18	,	,	PUNCT
ajfa-2020	402	19	a	a	DET
ajfa-2020	402	20	ny	ny	PROPN
ajfa-2020	402	21	account	account	PROPN
ajfa-2020	402	22	b.	b.	PROPN
ajfa-2020	402	23	(	(	PUNCT
ajfa-2020	402	24	1993	1993	NUM
ajfa-2020	402	25	)	)	PUNCT
ajfa-2020	402	26	.	.	PUNCT
ajfa-2020	403	1	siness	siness	PROPN
ajfa-2020	403	2	resea	resea	PROPN
ajfa-2020	403	3	b.	b.	PROPN
ajfa-2020	403	4	(	(	PUNCT
ajfa-2020	403	5	1997	1997	NUM
ajfa-2020	403	6	)	)	PUNCT
ajfa-2020	403	7	.	.	PUNCT
ajfa-2020	404	1	n	n	PROPN
ajfa-2020	404	2	shere	shere	PROPN
ajfa-2020	404	3	m	m	PROPN
ajfa-2020	404	4	n	n	CCONJ
ajfa-2020	404	5	,	,	PUNCT
ajfa-2020	404	6	pp	pp	ADJ
ajfa-2020	404	7	.	.	PUNCT
ajfa-2020	405	1	31	31	NUM
ajfa-2020	405	2	-	-	SYM
ajfa-2020	405	3	54	54	NUM
ajfa-2020	405	4	b.a	b.a	PROPN
ajfa-2020	405	5	.	.	PROPN
ajfa-2020	405	6	and	and	CCONJ
ajfa-2020	405	7	kingdom	kingdom	NOUN
ajfa-2020	405	8	in	in	ADP
ajfa-2020	405	9	e	e	PROPN
ajfa-2020	405	10	of	of	ADP
ajfa-2020	405	11	charter	charter	NOUN
ajfa-2020	405	12	m.	m.	NOUN
ajfa-2020	405	13	(	(	PUNCT
ajfa-2020	405	14	1995	1995	NUM
ajfa-2020	405	15	)	)	PUNCT
ajfa-2020	405	16	.	.	PUNCT
ajfa-2020	406	1	ounting	ounte	VERB
ajfa-2020	406	2	,	,	PUNCT
ajfa-2020	406	3	6(4	6(4	PROPN
ajfa-2020	406	4	m.j	m.j	PROPN
ajfa-2020	406	5	.	.	PUNCT
ajfa-2020	407	1	(	(	PUNCT
ajfa-2020	407	2	200	200	NUM
ajfa-2020	407	3	g	g	PROPN
ajfa-2020	407	4	journal	journal	NOUN
ajfa-2020	407	5	,	,	PUNCT
ajfa-2020	407	6	2	2	NUM
ajfa-2020	407	7	s.	s.	PROPN
ajfa-2020	407	8	and	and	CCONJ
ajfa-2020	407	9	cast	cast	VERB
ajfa-2020	407	10	mcgraw	mcgraw	PROPN
ajfa-2020	407	11	-	-	PUNCT
ajfa-2020	407	12	hill	hill	NOUN
ajfa-2020	407	13	p.	p.	NOUN
ajfa-2020	407	14	(	(	PUNCT
ajfa-2020	407	15	2004	2004	NUM
ajfa-2020	407	16	)	)	PUNCT
ajfa-2020	407	17	.	.	PUNCT
ajfa-2020	408	1	l	l	NOUN
ajfa-2020	408	2	of	of	ADP
ajfa-2020	408	3	x.doi.org/10	x.doi.org/10	PROPN
ajfa-2020	408	4	p.	p.	PROPN
ajfa-2020	408	5	,	,	PUNCT
ajfa-2020	408	6	puxty	puxty	PROPN
ajfa-2020	408	7	,	,	PUNCT
ajfa-2020	408	8	a	a	DET
ajfa-2020	408	9	ations	ation	NOUN
ajfa-2020	408	10	gap	gap	NOUN
ajfa-2020	408	11	:	:	PUNCT
ajfa-2020	408	12	0	0	X
ajfa-2020	408	13	.	.	PUNCT
ajfa-2020	409	1	http://dx	http://dx	PROPN
ajfa-2020	409	2	.	.	PUNCT
ajfa-2020	410	1	m.	m.	NOUN
ajfa-2020	410	2	(	(	PUNCT
ajfa-2020	410	3	1990	1990	NUM
ajfa-2020	410	4	)	)	PUNCT
ajfa-2020	410	5	.	.	PUNCT
ajfa-2020	411	1	a	a	DET
ajfa-2020	411	2	k.p	k.p	PROPN
ajfa-2020	411	3	.	.	PROPN
ajfa-2020	411	4	(	(	PUNCT
ajfa-2020	411	5	1998	1998	NUM
ajfa-2020	411	6	)	)	PUNCT
ajfa-2020	411	7	ndustry	ndustry	PROPN
ajfa-2020	411	8	.	.	PUNCT
ajfa-2020	412	1	acc	acc	PROPN
ajfa-2020	412	2	o	o	PROPN
ajfa-2020	412	3	,	,	PUNCT
ajfa-2020	412	4	r.	r.	PROPN
ajfa-2020	412	5	(	(	PUNCT
ajfa-2020	412	6	199	199	NUM
ajfa-2020	412	7	x.doi.org/10	x.doi.org/10	ADJ
ajfa-2020	412	8	gham	gham	PROPN
ajfa-2020	412	9	,	,	PUNCT
ajfa-2020	412	10	j.j	j.j	PROPN
ajfa-2020	412	11	.	.	PROPN
ajfa-2020	412	12	(	(	PUNCT
ajfa-2020	412	13	1	1	NUM
ajfa-2020	412	14	on	on	ADP
ajfa-2020	412	15	of	of	ADP
ajfa-2020	412	16	fraud	fraud	NOUN
ajfa-2020	412	17	.	.	PUNCT
ajfa-2020	413	1	e.	e.	PROPN
ajfa-2020	413	2	(	(	PUNCT
ajfa-2020	413	3	1987	1987	NUM
ajfa-2020	413	4	)	)	PUNCT
ajfa-2020	413	5	.	.	PUNCT
ajfa-2020	414	1	lia	lia	PROPN
ajfa-2020	414	2	,	,	PUNCT
ajfa-2020	414	3	57(9	57(9	NOUN
ajfa-2020	414	4	)	)	PUNCT
ajfa-2020	414	5	,	,	PUNCT
ajfa-2020	414	6	22	22	NUM
ajfa-2020	414	7	1993	1993	NUM
ajfa-2020	414	8	)	)	PUNCT
ajfa-2020	414	9	.	.	PUNCT
ajfa-2020	415	1	lega	lega	PROPN
ajfa-2020	415	2	ons	ons	PROPN
ajfa-2020	415	3	,	,	PUNCT
ajfa-2020	415	4	7	7	NUM
ajfa-2020	415	5	,	,	PUNCT
ajfa-2020	415	6	82	82	NUM
ajfa-2020	415	7	-	-	SYM
ajfa-2020	415	8	8	8	NUM
ajfa-2020	415	9	1993	1993	NUM
ajfa-2020	415	10	)	)	PUNCT
ajfa-2020	415	11	.	.	PUNCT
ajfa-2020	416	1	aud	aud	PROPN
ajfa-2020	416	2	usiness	usiness	PROPN
ajfa-2020	416	3	rese	rese	PROPN
ajfa-2020	416	4	au	au	VERB
ajfa-2020	416	5	316	316	NUM
ajfa-2020	416	6	:	:	PUNCT
ajfa-2020	416	7	c	c	PROPN
ajfa-2020	416	8	ting	ting	PROPN
ajfa-2020	416	9	oversig	oversig	PRON
ajfa-2020	416	10	an	an	DET
ajfa-2020	416	11	empiric	empiric	ADJ
ajfa-2020	416	12	arch	arch	NOUN
ajfa-2020	416	13	,	,	PUNCT
ajfa-2020	416	14	24(93	24(93	PROPN
ajfa-2020	416	15	auditors	auditor	NOUN
ajfa-2020	416	16	’	’	PART
ajfa-2020	416	17	r	r	NOUN
ajfa-2020	416	18	,	,	PUNCT
ajfa-2020	416	19	turley	turley	PROPN
ajfa-2020	416	20	s	s	PROPN
ajfa-2020	416	21	,	,	PUNCT
ajfa-2020	416	22	.	.	PUNCT
ajfa-2020	417	1	d	d	NOUN
ajfa-2020	417	2	gowthrop	gowthrop	NOUN
ajfa-2020	417	3	n	n	PROPN
ajfa-2020	417	4	1999	1999	NUM
ajfa-2020	417	5	and	and	CCONJ
ajfa-2020	417	6	red	red	PROPN
ajfa-2020	417	7	accoun	accoun	PROPN
ajfa-2020	417	8	auditing	auditing	NOUN
ajfa-2020	417	9	,	,	PUNCT
ajfa-2020	417	10	e	e	PROPN
ajfa-2020	417	11	4	4	NUM
ajfa-2020	417	12	)	)	PUNCT
ajfa-2020	417	13	,	,	PUNCT
ajfa-2020	417	14	317	317	NUM
ajfa-2020	417	15	-	-	SYM
ajfa-2020	417	16	339	339	NUM
ajfa-2020	417	17	.	.	NOUN
ajfa-2020	417	18	07	07	NUM
ajfa-2020	417	19	)	)	PUNCT
ajfa-2020	417	20	.	.	PUNCT
ajfa-2020	418	1	the	the	DET
ajfa-2020	418	2	a	a	DET
ajfa-2020	418	3	22(3	22(3	NUM
ajfa-2020	418	4	)	)	PUNCT
ajfa-2020	418	5	,	,	PUNCT
ajfa-2020	418	6	288	288	NUM
ajfa-2020	418	7	-	-	SYM
ajfa-2020	418	8	3	3	NUM
ajfa-2020	418	9	tellan	tellan	NOUN
ajfa-2020	418	10	,	,	PUNCT
ajfa-2020	418	11	j.	j.	PROPN
ajfa-2020	418	12	(	(	PUNCT
ajfa-2020	418	13	19	19	NUM
ajfa-2020	418	14	l	l	NOUN
ajfa-2020	418	15	,	,	PUNCT
ajfa-2020	418	16	singapore	singapore	VERB
ajfa-2020	418	17	some	some	DET
ajfa-2020	418	18	que	que	PROPN
ajfa-2020	418	19	disclo	disclo	VERB
ajfa-2020	418	20	0.1057	0.1057	NUM
ajfa-2020	418	21	/	/	SYM
ajfa-2020	418	22	palg	palg	PROPN
ajfa-2020	418	23	a.	a.	PROPN
ajfa-2020	418	24	,	,	PUNCT
ajfa-2020	418	25	willmott	willmott	VERB
ajfa-2020	418	26	some	some	DET
ajfa-2020	418	27	theo	theo	PROPN
ajfa-2020	418	28	doi.org/10	doi.org/10	PROPN
ajfa-2020	418	29	.	.	PROPN
ajfa-2020	418	30	audits	audits	NOUN
ajfa-2020	418	31	and	and	CCONJ
ajfa-2020	418	32	a	a	PRON
ajfa-2020	418	33	.	.	PUNCT
ajfa-2020	419	1	the	the	DET
ajfa-2020	419	2	preve	preve	NOUN
ajfa-2020	419	3	counting	counting	NOUN
ajfa-2020	419	4	re	re	ADP
ajfa-2020	419	5	98	98	NUM
ajfa-2020	419	6	)	)	PUNCT
ajfa-2020	419	7	.	.	PUNCT
ajfa-2020	420	1	fraud	fraud	NOUN
ajfa-2020	420	2	0.1108/0268	0.1108/0268	NOUN
ajfa-2020	420	3	1975	1975	NUM
ajfa-2020	420	4	)	)	PUNCT
ajfa-2020	420	5	.	.	PUNCT
ajfa-2020	421	1	discu	discu	NOUN
ajfa-2020	422	1	the	the	DET
ajfa-2020	422	2	cpa	cpa	PROPN
ajfa-2020	422	3	jo	jo	PROPN
ajfa-2020	422	4	bridging	bridging	PROPN
ajfa-2020	422	5	t	t	PROPN
ajfa-2020	422	6	2	2	NUM
ajfa-2020	422	7	-	-	SYM
ajfa-2020	422	8	23	23	NUM
ajfa-2020	422	9	.	.	PUNCT
ajfa-2020	423	1	al	al	PROPN
ajfa-2020	423	2	liability	liability	NOUN
ajfa-2020	423	3	7	7	NUM
ajfa-2020	423	4	.	.	PUNCT
ajfa-2020	424	1	itors	itor	NOUN
ajfa-2020	424	2	’	'	PUNCT
ajfa-2020	424	3	liabil	liabil	PROPN
ajfa-2020	424	4	earch	earch	NOUN
ajfa-2020	424	5	,	,	PUNCT
ajfa-2020	424	6	23(9	23(9	NUM
ajfa-2020	424	7	consideratio	consideratio	NOUN
ajfa-2020	424	8	ght	ght	PROPN
ajfa-2020	424	9	board	board	PROPN
ajfa-2020	424	10	,	,	PUNCT
ajfa-2020	424	11	n	n	PROPN
ajfa-2020	424	12	cal	cal	ADJ
ajfa-2020	424	13	study	study	NOUN
ajfa-2020	424	14	of	of	ADP
ajfa-2020	424	15	3	3	NUM
ajfa-2020	424	16	)	)	PUNCT
ajfa-2020	424	17	,	,	PUNCT
ajfa-2020	424	18	49	49	NUM
ajfa-2020	424	19	-	-	SYM
ajfa-2020	424	20	68	68	NUM
ajfa-2020	424	21	.	.	PUNCT
ajfa-2020	425	1	ht	ht	PROPN
ajfa-2020	425	2	responsibilit	responsibilit	PROPN
ajfa-2020	425	3	editors	editor	NOUN
ajfa-2020	425	4	,	,	PUNCT
ajfa-2020	425	5	cu	cu	PROPN
ajfa-2020	425	6	pe	pe	PROPN
ajfa-2020	425	7	,	,	PUNCT
ajfa-2020	425	8	c.	c.	PROPN
ajfa-2020	425	9	(	(	PUNCT
ajfa-2020	425	10	20	20	NUM
ajfa-2020	425	11	compariso	compariso	NOUN
ajfa-2020	425	12	tants	tant	NOUN
ajfa-2020	425	13	of	of	ADP
ajfa-2020	425	14	sco	sco	PROPN
ajfa-2020	425	15	expertise	expertise	NOUN
ajfa-2020	425	16	,	,	PUNCT
ajfa-2020	425	17	a	a	PRON
ajfa-2020	425	18	.	.	PUNCT
ajfa-2020	426	1	http://dx.d	http://dx.d	PRON
ajfa-2020	426	2	audit	audit	NOUN
ajfa-2020	426	3	expec	expec	PROPN
ajfa-2020	426	4	302	302	NUM
ajfa-2020	426	5	.	.	PUNCT
ajfa-2020	426	6	http://d	http://d	NOUN
ajfa-2020	426	7	989	989	NUM
ajfa-2020	426	8	)	)	PUNCT
ajfa-2020	426	9	nonpa	nonpa	PROPN
ajfa-2020	426	10	e.	e.	PROPN
ajfa-2020	426	11	estions	estions	PROPN
ajfa-2020	426	12	abou	abou	PROPN
ajfa-2020	426	13	osure	osure	PROPN
ajfa-2020	426	14	grave.jdg.20	grave.jdg.20	PROPN
ajfa-2020	426	15	,	,	PUNCT
ajfa-2020	426	16	h.	h.	PROPN
ajfa-2020	426	17	and	and	CCONJ
ajfa-2020	426	18	co	co	NOUN
ajfa-2020	426	19	ory	ory	NOUN
ajfa-2020	426	20	and	and	CCONJ
ajfa-2020	426	21	ev	ev	ADP
ajfa-2020	426	22	1006	1006	NUM
ajfa-2020	426	23	/	/	SYM
ajfa-2020	426	24	cpac.1	cpac.1	NOUN
ajfa-2020	426	25	auditors	auditor	NOUN
ajfa-2020	426	26	:	:	PUNCT
ajfa-2020	426	27	w	w	PRON
ajfa-2020	426	28	ention	ention	NOUN
ajfa-2020	426	29	of	of	ADP
ajfa-2020	426	30	c	c	PROPN
ajfa-2020	426	31	esearch	esearch	PROPN
ajfa-2020	426	32	mo	mo	PROPN
ajfa-2020	426	33	and	and	CCONJ
ajfa-2020	426	34	audi	audi	PROPN
ajfa-2020	426	35	8690981019	8690981019	NUM
ajfa-2020	426	36	ussant	ussant	NOUN
ajfa-2020	426	37	’s	’s	PART
ajfa-2020	426	38	res	re	NOUN
ajfa-2020	426	39	ournal	ournal	NOUN
ajfa-2020	426	40	,	,	PUNCT
ajfa-2020	426	41	18	18	NUM
ajfa-2020	426	42	-	-	SYM
ajfa-2020	426	43	2	2	NUM
ajfa-2020	426	44	he	he	PRON
ajfa-2020	426	45	gap	gap	NOUN
ajfa-2020	426	46	:	:	PUNCT
ajfa-2020	426	47	th	th	X
ajfa-2020	426	48	45	45	NUM
ajfa-2020	426	49	is	be	AUX
ajfa-2020	426	50	having	have	VERB
ajfa-2020	426	51	lity	lity	NOUN
ajfa-2020	426	52	:	:	PUNCT
ajfa-2020	426	53	its	its	PRON
ajfa-2020	426	54	ro	ro	ADJ
ajfa-2020	426	55	1a	1a	NOUN
ajfa-2020	426	56	)	)	PUNCT
ajfa-2020	426	57	,	,	PUNCT
ajfa-2020	426	58	412	412	NUM
ajfa-2020	426	59	-	-	SYM
ajfa-2020	426	60	42	42	NUM
ajfa-2020	426	61	on	on	ADP
ajfa-2020	426	62	of	of	ADP
ajfa-2020	426	63	fraud	fraud	NOUN
ajfa-2020	426	64	new	new	PROPN
ajfa-2020	426	65	york	york	PROPN
ajfa-2020	426	66	:	:	PUNCT
ajfa-2020	427	1	f	f	PROPN
ajfa-2020	428	1	the	the	DET
ajfa-2020	428	2	audit	audit	NOUN
ajfa-2020	428	3	e	e	X
ajfa-2020	428	4	ttp://dx.doi	ttp://dx.doi	PROPN
ajfa-2020	428	5	.	.	PUNCT
ajfa-2020	428	6	ties	tie	NOUN
ajfa-2020	428	7	with	with	ADP
ajfa-2020	428	8	re	re	NOUN
ajfa-2020	428	9	urrent	urrent	NOUN
ajfa-2020	428	10	issue	issue	NOUN
ajfa-2020	428	11	004	004	NUM
ajfa-2020	428	12	)	)	PUNCT
ajfa-2020	428	13	.	.	PUNCT
ajfa-2020	429	1	audi	audi	PROPN
ajfa-2020	429	2	on	on	ADP
ajfa-2020	429	3	with	with	ADP
ajfa-2020	429	4	the	the	DET
ajfa-2020	429	5	otland	otland	NOUN
ajfa-2020	429	6	,	,	PUNCT
ajfa-2020	429	7	edin	edin	PROPN
ajfa-2020	429	8	and	and	CCONJ
ajfa-2020	429	9	the	the	DET
ajfa-2020	429	10	soci	soci	PROPN
ajfa-2020	429	11	doi.org/10.10	doi.org/10.10	VERB
ajfa-2020	429	12	ctation	ctation	NOUN
ajfa-2020	429	13	gap	gap	NOUN
ajfa-2020	429	14	:	:	PUNCT
ajfa-2020	429	15	dx.doi.org/1	dx.doi.org/1	PROPN
ajfa-2020	429	16	arametric	arametric	PROPN
ajfa-2020	429	17	s	s	PART
ajfa-2020	429	18	ut	ut	PROPN
ajfa-2020	429	19	the	the	DET
ajfa-2020	429	20	gove	gove	PROPN
ajfa-2020	429	21	and	and	CCONJ
ajfa-2020	429	22	040023	040023	NUM
ajfa-2020	429	23	ooper	ooper	NOUN
ajfa-2020	429	24	,	,	PUNCT
ajfa-2020	429	25	c.	c.	PROPN
ajfa-2020	429	26	(	(	PUNCT
ajfa-2020	429	27	19	19	NUM
ajfa-2020	429	28	vidence	vidence	NOUN
ajfa-2020	429	29	.	.	PUNCT
ajfa-2020	430	1	cri	cri	PROPN
ajfa-2020	430	2	1997.0159	1997.0159	NUM
ajfa-2020	431	1	what	what	PRON
ajfa-2020	431	2	the	the	DET
ajfa-2020	431	3	pub	pub	NOUN
ajfa-2020	431	4	corporate	corporate	ADJ
ajfa-2020	431	5	fin	fin	NOUN
ajfa-2020	431	6	onthly	onthly	ADV
ajfa-2020	431	7	(	(	PUNCT
ajfa-2020	431	8	in	in	ADP
ajfa-2020	431	9	ch	ch	NOUN
ajfa-2020	431	10	iting	iting	NOUN
ajfa-2020	431	11	.	.	PUNCT
ajfa-2020	432	1	man	man	NOUN
ajfa-2020	432	2	98724	98724	NUM
ajfa-2020	432	3	sponse	sponse	NOUN
ajfa-2020	432	4	to	to	ADP
ajfa-2020	432	5	th	th	PROPN
ajfa-2020	432	6	21	21	NUM
ajfa-2020	432	7	.	.	PUNCT
ajfa-2020	433	1	he	he	PRON
ajfa-2020	433	2	role	role	NOUN
ajfa-2020	433	3	of	of	ADP
ajfa-2020	433	4	th	th	X
ajfa-2020	433	5	asian	asian	PROPN
ajfa-2020	433	6	a	a	DET
ajfa-2020	433	7	chilling	chilling	NOUN
ajfa-2020	433	8	le	le	NOUN
ajfa-2020	433	9	in	in	ADP
ajfa-2020	433	10	the	the	DET
ajfa-2020	433	11	c	c	NOUN
ajfa-2020	433	12	20	20	NUM
ajfa-2020	433	13	.	.	PUNCT
ajfa-2020	434	1	d	d	NOUN
ajfa-2020	434	2	in	in	ADP
ajfa-2020	434	3	a	a	DET
ajfa-2020	434	4	fina	fina	NOUN
ajfa-2020	434	5	expectationorg/10.1080	expectationorg/10.1080	PROPN
ajfa-2020	434	6	espect	espect	VERB
ajfa-2020	434	7	to	to	PART
ajfa-2020	434	8	co	co	VERB
ajfa-2020	434	9	e	e	PROPN
ajfa-2020	434	10	in	in	ADP
ajfa-2020	434	11	auditin	auditin	PROPN
ajfa-2020	434	12	t	t	PROPN
ajfa-2020	434	13	expectati	expectati	NOUN
ajfa-2020	434	14	gap	gap	NOUN
ajfa-2020	434	15	in	in	ADP
ajfa-2020	434	16	new	new	ADJ
ajfa-2020	434	17	nburgh	nburgh	NOUN
ajfa-2020	434	18	.	.	PUNCT
ajfa-2020	435	1	iology	iology	NOUN
ajfa-2020	435	2	of	of	ADP
ajfa-2020	435	3	te	te	ADP
ajfa-2020	435	4	006	006	NUM
ajfa-2020	435	5	/	/	SYM
ajfa-2020	435	6	cpac.19	cpac.19	PROPN
ajfa-2020	435	7	:	:	PUNCT
ajfa-2020	435	8	evidence	evidence	NOUN
ajfa-2020	435	9	10.1108/026	10.1108/026	NUM
ajfa-2020	435	10	statistics	statistic	NOUN
ajfa-2020	435	11	:	:	PUNCT
ajfa-2020	435	12	fo	fo	ADP
ajfa-2020	435	13	ernance	ernance	NOUN
ajfa-2020	435	14	of	of	ADP
ajfa-2020	435	15	governanc	governanc	NOUN
ajfa-2020	435	16	998	998	NUM
ajfa-2020	435	17	)	)	PUNCT
ajfa-2020	435	18	.	.	PUNCT
ajfa-2020	436	1	the	the	DET
ajfa-2020	436	2	i	i	NOUN
ajfa-2020	436	3	m	m	VERB
ajfa-2020	436	4	itical	itical	ADJ
ajfa-2020	436	5	persp	persp	PROPN
ajfa-2020	436	6	blic	blic	NOUN
ajfa-2020	436	7	thinks	think	VERB
ajfa-2020	436	8	,	,	PUNCT
ajfa-2020	436	9	k	k	PROPN
ajfa-2020	436	10	nancial	nancial	PROPN
ajfa-2020	436	11	dist	dist	NOUN
ajfa-2020	436	12	hinese	hinese	NOUN
ajfa-2020	436	13	)	)	PUNCT
ajfa-2020	436	14	,	,	PUNCT
ajfa-2020	436	15	157	157	NUM
ajfa-2020	436	16	nagerial	nagerial	ADJ
ajfa-2020	436	17	au	au	SCONJ
ajfa-2020	436	18	he	he	PRON
ajfa-2020	436	19	relationsh	relationsh	VERB
ajfa-2020	436	20	he	he	PRON
ajfa-2020	436	21	auditor	auditor	NOUN
ajfa-2020	436	22	.	.	PUNCT
ajfa-2020	437	1	n	n	PRON
ajfa-2020	437	2	journal	journal	NOUN
ajfa-2020	437	3	of	of	ADP
ajfa-2020	437	4	f	f	PROPN
ajfa-2020	437	5	effect	effect	NOUN
ajfa-2020	437	6	on	on	ADP
ajfa-2020	437	7	corporate	corporate	ADJ
ajfa-2020	437	8	g	g	NOUN
ajfa-2020	437	9	ancial	ancial	ADJ
ajfa-2020	437	10	state	state	NOUN
ajfa-2020	437	11	-performanc	-performanc	NOUN
ajfa-2020	437	12	0/00014788	0/00014788	PROPN
ajfa-2020	437	13	orporate	orporate	ADP
ajfa-2020	437	14	frau	frau	PROPN
ajfa-2020	437	15	ng	ng	PROPN
ajfa-2020	437	16	.	.	PROPN
ajfa-2020	437	17	paul	paul	PROPN
ajfa-2020	437	18	ch	ch	PROPN
ajfa-2020	437	19	ion	ion	NOUN
ajfa-2020	437	20	-	-	PUNCT
ajfa-2020	437	21	perform	perform	NOUN
ajfa-2020	437	22	w	w	PROPN
ajfa-2020	437	23	zealand	zealand	PROPN
ajfa-2020	437	24	chnique	chnique	NOUN
ajfa-2020	437	25	.	.	PUNCT
ajfa-2020	438	1	cr	cr	PROPN
ajfa-2020	438	2	995.1029	995.1029	PROPN
ajfa-2020	438	3	from	from	ADP
ajfa-2020	438	4	leb	leb	PROPN
ajfa-2020	438	5	6869007107	6869007107	NUM
ajfa-2020	438	6	or	or	CCONJ
ajfa-2020	438	7	the	the	DET
ajfa-2020	438	8	behav	behav	NOUN
ajfa-2020	438	9	auditing	auditing	NOUN
ajfa-2020	438	10	fi	fi	PROPN
ajfa-2020	438	11	ce	ce	PROPN
ajfa-2020	438	12	,	,	PUNCT
ajfa-2020	438	13	1	1	NUM
ajfa-2020	438	14	(	(	PUNCT
ajfa-2020	438	15	mpossibility	mpossibility	NOUN
ajfa-2020	438	16	pectives	pective	VERB
ajfa-2020	438	17	on	on	ADP
ajfa-2020	438	18	kpmg	kpmg	PROPN
ajfa-2020	438	19	,	,	PUNCT
ajfa-2020	438	20	lon	lon	PROPN
ajfa-2020	438	21	tress	tress	NOUN
ajfa-2020	438	22	:	:	PUNCT
ajfa-2020	438	23	the	the	DET
ajfa-2020	438	24	c	c	PROPN
ajfa-2020	438	25	7	7	NUM
ajfa-2020	438	26	,	,	PUNCT
ajfa-2020	438	27	31	31	NUM
ajfa-2020	438	28	-	-	SYM
ajfa-2020	438	29	36	36	NUM
ajfa-2020	438	30	.	.	PUNCT
ajfa-2020	439	1	uditing	udite	VERB
ajfa-2020	439	2	jou	jou	INTJ
ajfa-2020	439	3	hip	hip	NOUN
ajfa-2020	439	4	of	of	ADP
ajfa-2020	439	5	auditi	auditi	ADP
ajfa-2020	439	6	the	the	DET
ajfa-2020	439	7	charte	charte	PROPN
ajfa-2020	439	8	finance	finance	PROPN
ajfa-2020	439	9	&	&	CCONJ
ajfa-2020	439	10	ac	ac	PROPN
ajfa-2020	439	11	issn	issn	PROPN
ajfa-2020	439	12	19	19	NUM
ajfa-2020	439	13	2013	2013	NUM
ajfa-2020	439	14	,	,	PUNCT
ajfa-2020	439	15	vol	vol	NOUN
ajfa-2020	439	16	.	.	PUNCT
ajfa-2020	440	1	www.macrothi	www.macrothi	X
ajfa-2020	441	1	the	the	DET
ajfa-2020	441	2	auditor	auditor	NOUN
ajfa-2020	441	3	governance	governance	NOUN
ajfa-2020	441	4	ement	ement	ADJ
ajfa-2020	441	5	audit	audit	NOUN
ajfa-2020	441	6	ce	ce	PROPN
ajfa-2020	441	7	gap	gap	PROPN
ajfa-2020	441	8	.	.	PUNCT
ajfa-2020	442	1	acc	acc	PROPN
ajfa-2020	442	2	8.1993.9729	8.1993.9729	PROPN
ajfa-2020	442	3	ud	ud	ADP
ajfa-2020	442	4	:	:	PUNCT
ajfa-2020	442	5	a	a	DET
ajfa-2020	442	6	contr	contr	NOUN
ajfa-2020	442	7	hapman	hapman	NOUN
ajfa-2020	442	8	pub	pub	NOUN
ajfa-2020	442	9	mance	mance	NOUN
ajfa-2020	442	10	gap	gap	NOUN
ajfa-2020	442	11	in	in	ADP
ajfa-2020	442	12	1989	1989	NUM
ajfa-2020	442	13	an	an	DET
ajfa-2020	442	14	critical	critical	ADJ
ajfa-2020	442	15	persp	persp	NOUN
ajfa-2020	442	16	benon	benon	NOUN
ajfa-2020	442	17	.	.	PUNCT
ajfa-2020	443	1	man	man	NOUN
ajfa-2020	443	2	733152	733152	NUM
ajfa-2020	443	3	vioral	vioral	ADJ
ajfa-2020	443	4	scien	scien	NOUN
ajfa-2020	443	5	firms	firm	NOUN
ajfa-2020	443	6	.	.	PUNCT
ajfa-2020	444	1	intern	intern	NOUN
ajfa-2020	444	2	(	(	PUNCT
ajfa-2020	444	3	2	2	NUM
ajfa-2020	444	4	)	)	PUNCT
ajfa-2020	444	5	,	,	PUNCT
ajfa-2020	444	6	1	1	NUM
ajfa-2020	444	7	y	y	PROPN
ajfa-2020	444	8	of	of	ADP
ajfa-2020	444	9	elimina	elimina	PROPN
ajfa-2020	444	10	n	n	CCONJ
ajfa-2020	444	11	accountin	accountin	VERB
ajfa-2020	444	12	ndon	ndon	PROPN
ajfa-2020	444	13	.	.	PUNCT
ajfa-2020	445	1	case	case	NOUN
ajfa-2020	445	2	of	of	ADP
ajfa-2020	445	3	ton	ton	PROPN
ajfa-2020	445	4	urnal	urnal	ADJ
ajfa-2020	445	5	,	,	PUNCT
ajfa-2020	445	6	13(1	13(1	NUM
ajfa-2020	445	7	ing	ing	ADJ
ajfa-2020	445	8	standard	standard	NOUN
ajfa-2020	445	9	ered	ere	VERB
ajfa-2020	445	10	accou	accou	VERB
ajfa-2020	445	11	ccounting	ccounte	VERB
ajfa-2020	445	12	946	946	NUM
ajfa-2020	445	13	-	-	PUNCT
ajfa-2020	445	14	052x	052x	NOUN
ajfa-2020	445	15	5	5	NUM
ajfa-2020	445	16	,	,	PUNCT
ajfa-2020	445	17	no	no	INTJ
ajfa-2020	445	18	.	.	NOUN
ajfa-2020	445	19	1	1	NUM
ajfa-2020	445	20	ink.org/ajfa	ink.org/ajfa	X
ajfa-2020	445	21	r	r	NOUN
ajfa-2020	445	22	’s	’s	PART
ajfa-2020	445	23	role	role	NOUN
ajfa-2020	445	24	.	.	PUNCT
ajfa-2020	446	1	debate	debate	NOUN
ajfa-2020	446	2	.	.	PUNCT
ajfa-2020	447	1	t	t	PROPN
ajfa-2020	447	2	,	,	PUNCT
ajfa-2020	447	3	public	public	ADJ
ajfa-2020	447	4	counting	count	VERB
ajfa-2020	447	5	9463	9463	NUM
ajfa-2020	447	6	roversial	roversial	ADJ
ajfa-2020	447	7	blishing	blishing	NOUN
ajfa-2020	447	8	,	,	PUNCT
ajfa-2020	447	9	in	in	ADP
ajfa-2020	447	10	the	the	DET
ajfa-2020	447	11	nd	nd	NUM
ajfa-2020	447	12	1999	1999	NUM
ajfa-2020	447	13	,	,	PUNCT
ajfa-2020	447	14	spectives	spective	VERB
ajfa-2020	447	15	nagerial	nagerial	ADJ
ajfa-2020	447	16	nces	nce	NOUN
ajfa-2020	447	17	(	(	PUNCT
ajfa-2020	447	18	2nd	2nd	ADJ
ajfa-2020	447	19	national	national	ADJ
ajfa-2020	447	20	186	186	NUM
ajfa-2020	447	21	-	-	SYM
ajfa-2020	447	22	200	200	NUM
ajfa-2020	447	23	.	.	PUNCT
ajfa-2020	447	24	ating	ate	VERB
ajfa-2020	447	25	the	the	DET
ajfa-2020	447	26	ng	ng	PROPN
ajfa-2020	447	27	,	,	PUNCT
ajfa-2020	447	28	9(3	9(3	NUM
ajfa-2020	447	29	)	)	PUNCT
ajfa-2020	447	30	,	,	PUNCT
ajfa-2020	447	31	ng	ng	PROPN
ajfa-2020	447	32	lung	lung	PROPN
ajfa-2020	447	33	)	)	PUNCT
ajfa-2020	447	34	,	,	PUNCT
ajfa-2020	447	35	4	4	NUM
ajfa-2020	447	36	-	-	SYM
ajfa-2020	447	37	71	71	NUM
ajfa-2020	447	38	.	.	PUNCT
ajfa-2020	448	1	ds	d	VERB
ajfa-2020	448	2	to	to	ADP
ajfa-2020	448	3	the	the	DET
ajfa-2020	448	4	untant	untant	NOUN
ajfa-2020	448	5	in	in	ADP
ajfa-2020	448	6	st	st	PROPN
ajfa-2020	448	7	st	st	PROPN
ajfa-2020	448	8	st	st	PROPN
ajfa-2020	448	9	st	st	PROPN
ajfa-2020	448	10	st	st	PROPN
ajfa-2020	448	11	st	st	PROPN
ajfa-2020	448	12	st	st	PROPN
ajfa-2020	448	13	st	st	PROPN
ajfa-2020	448	14	st	st	PROPN
ajfa-2020	448	15	st	st	PROPN
ajfa-2020	448	16	wu	wu	PROPN
ajfa-2020	448	17	,	,	PUNCT
ajfa-2020	448	18	c.	c.	PROPN
ajfa-2020	448	19	amendm	amendm	PROPN
ajfa-2020	448	20	table	table	NOUN
ajfa-2020	448	21	1	1	NUM
ajfa-2020	448	22	atement	atement	NOUN
ajfa-2020	448	23	1	1	NUM
ajfa-2020	448	24	atement	atement	ADJ
ajfa-2020	448	25	2	2	NUM
ajfa-2020	448	26	atement	atement	NOUN
ajfa-2020	448	27	3	3	NUM
ajfa-2020	448	28	atement	atement	NOUN
ajfa-2020	448	29	4	4	NUM
ajfa-2020	448	30	atement	atement	NOUN
ajfa-2020	448	31	5	5	NUM
ajfa-2020	448	32	atement	atement	NOUN
ajfa-2020	448	33	6	6	NUM
ajfa-2020	448	34	atement	atement	ADJ
ajfa-2020	448	35	7	7	NUM
ajfa-2020	448	36	atement	atement	ADJ
ajfa-2020	448	37	8	8	NUM
ajfa-2020	448	38	atement	atement	NOUN
ajfa-2020	448	39	9	9	NUM
ajfa-2020	448	40	atement	atement	ADJ
ajfa-2020	448	41	10	10	NUM
ajfa-2020	448	42	*	*	PUNCT
ajfa-2020	448	43	indicat	indicat	ADJ
ajfa-2020	448	44	auditor	auditor	NOUN
ajfa-2020	448	45	g	g	PROPN
ajfa-2020	448	46	table	table	NOUN
ajfa-2020	448	47	wilcoxo	wilcoxo	VERB
ajfa-2020	448	48	statemen	stateman	NOUN
ajfa-2020	448	49	statemen	stateman	NOUN
ajfa-2020	448	50	statemen	stateman	NOUN
ajfa-2020	448	51	statemen	stateman	NOUN
ajfa-2020	448	52	statemen	stateman	NOUN
ajfa-2020	448	53	statemen	stateman	NOUN
ajfa-2020	448	54	statemen	stateman	NOUN
ajfa-2020	448	55	statemen	stateman	NOUN
ajfa-2020	448	56	statemen	stateman	NOUN
ajfa-2020	448	57	statemen	stateman	NOUN
ajfa-2020	448	58	indica	indica	PROPN
ajfa-2020	448	59	the	the	DET
ajfa-2020	448	60	su	su	PROPN
ajfa-2020	448	61	f.	f.	PROPN
ajfa-2020	448	62	(	(	PUNCT
ajfa-2020	448	63	2007	2007	NUM
ajfa-2020	448	64	)	)	PUNCT
ajfa-2020	448	65	.	.	PUNCT
ajfa-2020	449	1	ment	ment	PROPN
ajfa-2020	449	2	.	.	PUNCT
ajfa-2020	450	1	accou	accou	PROPN
ajfa-2020	450	2	.	.	PUNCT
ajfa-2020	451	1	descriptiv	descriptiv	PROPN
ajfa-2020	451	2	overall	overall	ADJ
ajfa-2020	451	3	gro	gro	PROPN
ajfa-2020	451	4	means	mean	VERB
ajfa-2020	451	5	s.d	s.d	PROPN
ajfa-2020	451	6	3.75	3.75	NUM
ajfa-2020	451	7	1.0	1.0	NUM
ajfa-2020	451	8	4.31	4.31	NUM
ajfa-2020	451	9	0.6	0.6	NUM
ajfa-2020	451	10	2.53	2.53	NUM
ajfa-2020	451	11	1.0	1.0	NUM
ajfa-2020	451	12	2.69	2.69	NUM
ajfa-2020	451	13	1	1	NUM
ajfa-2020	451	14	.	.	PUNCT
ajfa-2020	451	15	3.63	3.63	NUM
ajfa-2020	451	16	0.9	0.9	NUM
ajfa-2020	451	17	4.14	4.14	NUM
ajfa-2020	451	18	0.6	0.6	NUM
ajfa-2020	451	19	3.85	3.85	NUM
ajfa-2020	451	20	0.8	0.8	NUM
ajfa-2020	451	21	3.31	3.31	NUM
ajfa-2020	451	22	1.0	1.0	NUM
ajfa-2020	451	23	2.98	2.98	NUM
ajfa-2020	451	24	1.0	1.0	NUM
ajfa-2020	451	25	3.89	3.89	NUM
ajfa-2020	451	26	0.8	0.8	NUM
ajfa-2020	451	27	tes	te	NOUN
ajfa-2020	451	28	that	that	DET
ajfa-2020	451	29	statist	statist	ADJ
ajfa-2020	451	30	group	group	NOUN
ajfa-2020	451	31	(	(	PUNCT
ajfa-2020	451	32	p≦0.05	p≦0.05	NOUN
ajfa-2020	451	33	2	2	NUM
ajfa-2020	451	34	.	.	PUNCT
ajfa-2020	452	1	auditin	auditin	ADJ
ajfa-2020	452	2	on	on	ADP
ajfa-2020	452	3	-	-	PUNCT
ajfa-2020	452	4	mann	mann	NOUN
ajfa-2020	452	5	wh	wh	NOUN
ajfa-2020	452	6	nt	not	PART
ajfa-2020	452	7	1	1	NUM
ajfa-2020	452	8	nt	not	PART
ajfa-2020	452	9	2	2	NUM
ajfa-2020	452	10	nt	not	PART
ajfa-2020	452	11	3	3	NUM
ajfa-2020	452	12	nt	not	PART
ajfa-2020	452	13	4	4	NUM
ajfa-2020	452	14	nt	not	PART
ajfa-2020	452	15	5	5	NUM
ajfa-2020	452	16	nt	not	PART
ajfa-2020	452	17	6	6	NUM
ajfa-2020	452	18	nt	not	PART
ajfa-2020	452	19	7	7	NUM
ajfa-2020	452	20	nt	not	PART
ajfa-2020	452	21	8	8	NUM
ajfa-2020	452	22	nt	not	PART
ajfa-2020	452	23	9	9	NUM
ajfa-2020	452	24	nt	not	PART
ajfa-2020	452	25	10	10	NUM
ajfa-2020	452	26	ates	ate	NOUN
ajfa-2020	452	27	that	that	SCONJ
ajfa-2020	452	28	no	no	DET
ajfa-2020	452	29	st	st	NOUN
ajfa-2020	452	30	urvey	urvey	NOUN
ajfa-2020	452	31	groups	group	NOUN
ajfa-2020	452	32	r	r	VERB
ajfa-2020	452	33	the	the	DET
ajfa-2020	452	34	changi	changi	PROPN
ajfa-2020	452	35	unting	unte	VERB
ajfa-2020	452	36	resea	resea	PROPN
ajfa-2020	452	37	ve	ve	PROPN
ajfa-2020	452	38	statistics	statistic	NOUN
ajfa-2020	452	39	oup	oup	PROPN
ajfa-2020	452	40	auditors	auditor	NOUN
ajfa-2020	452	41	d.	d.	PROPN
ajfa-2020	452	42	means	mean	VERB
ajfa-2020	452	43	s.d	s.d	PROPN
ajfa-2020	452	44	04	04	NUM
ajfa-2020	452	45	2.71	2.71	NUM
ajfa-2020	452	46	0.9	0.9	NUM
ajfa-2020	452	47	63	63	NUM
ajfa-2020	452	48	4.00	4.00	NUM
ajfa-2020	452	49	0.5	0.5	NUM
ajfa-2020	452	50	08	08	NUM
ajfa-2020	452	51	1.83	1.83	NUM
ajfa-2020	452	52	0.6	0.6	NUM
ajfa-2020	452	53	15	15	NUM
ajfa-2020	452	54	1.78	1.78	NUM
ajfa-2020	452	55	0.6	0.6	NUM
ajfa-2020	452	56	98	98	NUM
ajfa-2020	452	57	2.64	2.64	NUM
ajfa-2020	452	58	0.9	0.9	NUM
ajfa-2020	452	59	65	65	NUM
ajfa-2020	452	60	3.83	3.83	NUM
ajfa-2020	452	61	0.6	0.6	NUM
ajfa-2020	452	62	80	80	NUM
ajfa-2020	452	63	3.13	3.13	NUM
ajfa-2020	452	64	0.8	0.8	NUM
ajfa-2020	452	65	09	09	NUM
ajfa-2020	452	66	2.23	2.23	NUM
ajfa-2020	452	67	0.7	0.7	NUM
ajfa-2020	452	68	09	09	NUM
ajfa-2020	452	69	2.26	2.26	NUM
ajfa-2020	452	70	0.8	0.8	NUM
ajfa-2020	452	71	86	86	NUM
ajfa-2020	452	72	3.09	3.09	NUM
ajfa-2020	452	73	0.8	0.8	NUM
ajfa-2020	452	74	tically	tically	ADV
ajfa-2020	452	75	genera	genera	NOUN
ajfa-2020	452	76	5	5	NUM
ajfa-2020	452	77	)	)	PUNCT
ajfa-2020	452	78	,	,	PUNCT
ajfa-2020	452	79	based	base	VERB
ajfa-2020	452	80	on	on	ADP
ajfa-2020	452	81	w	w	PROPN
ajfa-2020	452	82	ng	ng	PROPN
ajfa-2020	452	83	function	function	PROPN
ajfa-2020	452	84	hitney	hitney	NOUN
ajfa-2020	452	85	test	test	NOUN
ajfa-2020	452	86	t	t	NOUN
ajfa-2020	452	87	auditors	auditor	NOUN
ajfa-2020	452	88	vs.	vs.	X
ajfa-2020	452	89	auditess	auditess	NOUN
ajfa-2020	452	90	z	z	PROPN
ajfa-2020	452	91	s	s	NOUN
ajfa-2020	452	92	pr	pr	NOUN
ajfa-2020	453	1	-9.65	-9.65	NUM
ajfa-2020	453	2	0	0	NUM
ajfa-2020	453	3	-6.68	-6.68	NUM
ajfa-2020	453	4	0	0	NUM
ajfa-2020	454	1	-10.19	-10.19	NOUN
ajfa-2020	454	2	0	0	NUM
ajfa-2020	455	1	-10.27	-10.27	PROPN
ajfa-2020	455	2	0	0	NUM
ajfa-2020	456	1	-9.14	-9.14	NUM
ajfa-2020	456	2	0	0	NUM
ajfa-2020	456	3	-5.00	-5.00	NUM
ajfa-2020	456	4	0	0	NUM
ajfa-2020	456	5	-7.66	-7.66	NUM
ajfa-2020	456	6	0	0	NUM
ajfa-2020	456	7	-10.05	-10.05	SYM
ajfa-2020	456	8	0	0	NUM
ajfa-2020	456	9	-9.75	-9.75	NOUN
ajfa-2020	456	10	0	0	NUM
ajfa-2020	456	11	-8.92	-8.92	NOUN
ajfa-2020	456	12	0	0	NUM
ajfa-2020	456	13	tatistically	tatistically	ADV
ajfa-2020	456	14	gen	gen	VERB
ajfa-2020	456	15	regarding	regard	VERB
ajfa-2020	456	16	this	this	DET
ajfa-2020	456	17	ing	ing	ADJ
ajfa-2020	456	18	environ	environ	X
ajfa-2020	456	19	arch	arch	ADJ
ajfa-2020	456	20	month	month	NOUN
ajfa-2020	456	21	by	by	ADP
ajfa-2020	456	22	subgrou	subgrou	PROPN
ajfa-2020	456	23	s	s	PROPN
ajfa-2020	456	24	auditees	auditee	NOUN
ajfa-2020	456	25	d.	d.	PROPN
ajfa-2020	456	26	means	mean	VERB
ajfa-2020	456	27	s.d	s.d	PROPN
ajfa-2020	456	28	97	97	NUM
ajfa-2020	456	29	4.38	4.38	NUM
ajfa-2020	456	30	*	*	NUM
ajfa-2020	456	31	0.73	0.73	NUM
ajfa-2020	456	32	53	53	NUM
ajfa-2020	456	33	4.51	4.51	NUM
ajfa-2020	456	34	0.74	0.74	NUM
ajfa-2020	456	35	62	62	NUM
ajfa-2020	456	36	3.36	3.36	NUM
ajfa-2020	456	37	*	*	NOUN
ajfa-2020	456	38	0.80	0.80	NUM
ajfa-2020	456	39	61	61	NUM
ajfa-2020	456	40	3.37	3.37	NUM
ajfa-2020	456	41	*	*	SYM
ajfa-2020	456	42	0.81	0.81	NUM
ajfa-2020	456	43	92	92	NUM
ajfa-2020	456	44	4.11	4.11	NUM
ajfa-2020	456	45	*	*	PUNCT
ajfa-2020	456	46	0.59	0.59	NUM
ajfa-2020	456	47	66	66	NUM
ajfa-2020	456	48	4.26	4.26	NUM
ajfa-2020	456	49	0.57	0.57	NUM
ajfa-2020	456	50	89	89	NUM
ajfa-2020	456	51	4.16	4.16	NUM
ajfa-2020	456	52	*	*	NOUN
ajfa-2020	456	53	0.58	0.58	NUM
ajfa-2020	456	54	71	71	NUM
ajfa-2020	456	55	3.86	3.86	NUM
ajfa-2020	456	56	*	*	NUM
ajfa-2020	456	57	0.80	0.80	NUM
ajfa-2020	456	58	81	81	NUM
ajfa-2020	456	59	3.76	3.76	NUM
ajfa-2020	456	60	*	*	NOUN
ajfa-2020	456	61	0.69	0.69	NUM
ajfa-2020	456	62	89	89	NUM
ajfa-2020	456	63	4.37	4.37	NUM
ajfa-2020	456	64	*	*	SYM
ajfa-2020	456	65	0.66	0.66	NUM
ajfa-2020	456	66	alised	alise	VERB
ajfa-2020	456	67	conclus	conclus	ADJ
ajfa-2020	456	68	wilcoxon	wilcoxon	ADJ
ajfa-2020	456	69	-	-	PUNCT
ajfa-2020	456	70	man	man	NOUN
ajfa-2020	456	71	n	n	PRON
ajfa-2020	456	72	expected	expect	VERB
ajfa-2020	456	73	o	o	NOUN
ajfa-2020	456	74	responses	response	NOUN
ajfa-2020	456	75	a	a	DET
ajfa-2020	456	76	finan	finan	PROPN
ajfa-2020	456	77	sig	sig	NOUN
ajfa-2020	456	78	.	.	PUNCT
ajfa-2020	457	1	rob	rob	PROPN
ajfa-2020	457	2	.	.	PUNCT
ajfa-2020	458	1	z	z	NOUN
ajfa-2020	458	2	.00	.00	NUM
ajfa-2020	459	1	-6.9	-6.9	NOUN
ajfa-2020	459	2	.00	.00	NUM
ajfa-2020	459	3	-4.4	-4.4	NUM
ajfa-2020	459	4	.00	.00	NUM
ajfa-2020	460	1	-1.8	-1.8	NUM
ajfa-2020	460	2	.00	.00	NUM
ajfa-2020	461	1	-3.5	-3.5	NUM
ajfa-2020	461	2	.00	.00	NUM
ajfa-2020	462	1	-6.4	-6.4	NOUN
ajfa-2020	462	2	.00	.00	NUM
ajfa-2020	462	3	-4.1	-4.1	SYM
ajfa-2020	462	4	.00	.00	NUM
ajfa-2020	462	5	-6.8	-6.8	NOUN
ajfa-2020	462	6	.00	.00	NUM
ajfa-2020	462	7	-7.5	-7.5	NOUN
ajfa-2020	462	8	.00	.00	NUM
ajfa-2020	462	9	-3.6	-3.6	PROPN
ajfa-2020	462	10	.00	.00	NUM
ajfa-2020	462	11	-7.1	-7.1	PUNCT
ajfa-2020	462	12	neralised	neralise	VERB
ajfa-2020	462	13	conc	conc	ADJ
ajfa-2020	462	14	statements	statement	NOUN
ajfa-2020	462	15	.	.	PUNCT
ajfa-2020	463	1	46	46	NUM
ajfa-2020	463	2	nment	nment	NOUN
ajfa-2020	463	3	in	in	ADP
ajfa-2020	463	4	cp	cp	PROPN
ajfa-2020	463	5	hly	hly	PROPN
ajfa-2020	463	6	,	,	PUNCT
ajfa-2020	463	7	265	265	NUM
ajfa-2020	463	8	,	,	PUNCT
ajfa-2020	463	9	12ups	12up	NOUN
ajfa-2020	463	10	of	of	ADP
ajfa-2020	463	11	respo	respo	PROPN
ajfa-2020	463	12	financial	financial	PROPN
ajfa-2020	463	13	a	a	DET
ajfa-2020	463	14	d.	d.	PROPN
ajfa-2020	463	15	means	mean	VERB
ajfa-2020	463	16	3	3	NUM
ajfa-2020	463	17	3.82	3.82	NUM
ajfa-2020	463	18	*	*	SYM
ajfa-2020	463	19	4	4	NUM
ajfa-2020	463	20	4.33	4.33	NUM
ajfa-2020	463	21	0	0	NUM
ajfa-2020	463	22	2.10	2.10	NUM
ajfa-2020	463	23	1	1	NUM
ajfa-2020	463	24	2.33	2.33	NUM
ajfa-2020	463	25	9	9	NUM
ajfa-2020	463	26	3.72	3.72	NUM
ajfa-2020	463	27	*	*	SYM
ajfa-2020	463	28	7	7	NUM
ajfa-2020	463	29	4.21	4.21	NUM
ajfa-2020	463	30	8	8	NUM
ajfa-2020	463	31	4.09	4.09	NUM
ajfa-2020	463	32	*	*	SYM
ajfa-2020	463	33	0	0	NUM
ajfa-2020	464	1	3.46	3.46	NUM
ajfa-2020	464	2	*	*	SYM
ajfa-2020	464	3	9	9	NUM
ajfa-2020	464	4	2.77	2.77	NUM
ajfa-2020	464	5	6	6	NUM
ajfa-2020	464	6	4.01	4.01	NUM
ajfa-2020	464	7	*	*	PUNCT
ajfa-2020	464	8	sion	sion	NOUN
ajfa-2020	464	9	can	can	AUX
ajfa-2020	464	10	be	be	AUX
ajfa-2020	464	11	d	d	PROPN
ajfa-2020	464	12	nn	nn	PROPN
ajfa-2020	464	13	-	-	NOUN
ajfa-2020	464	14	whitney	whitney	NOUN
ajfa-2020	464	15	te	te	PROPN
ajfa-2020	464	16	d	d	PROPN
ajfa-2020	464	17	of	of	ADP
ajfa-2020	464	18	audito	audito	PROPN
ajfa-2020	464	19	s	s	PART
ajfa-2020	464	20	auditors	auditor	NOUN
ajfa-2020	464	21	vs.	vs.	ADP
ajfa-2020	464	22	ncial	ncial	ADJ
ajfa-2020	464	23	analyst	analyst	NOUN
ajfa-2020	464	24	sig	sig	PROPN
ajfa-2020	464	25	.	.	PUNCT
ajfa-2020	464	26	prob	prob	PROPN
ajfa-2020	464	27	.	.	PUNCT
ajfa-2020	465	1	98	98	NUM
ajfa-2020	465	2	0.00	0.00	NUM
ajfa-2020	465	3	42	42	NUM
ajfa-2020	465	4	0.00	0.00	NUM
ajfa-2020	465	5	83	83	NUM
ajfa-2020	465	6	0.07	0.07	NUM
ajfa-2020	465	7	54	54	NUM
ajfa-2020	465	8	0.00	0.00	NUM
ajfa-2020	465	9	42	42	NUM
ajfa-2020	465	10	0.00	0.00	NUM
ajfa-2020	465	11	13	13	NUM
ajfa-2020	465	12	0.00	0.00	NUM
ajfa-2020	465	13	83	83	NUM
ajfa-2020	465	14	0.00	0.00	NUM
ajfa-2020	465	15	55	55	NUM
ajfa-2020	465	16	0.00	0.00	NUM
ajfa-2020	465	17	64	64	NUM
ajfa-2020	465	18	0.00	0.00	NUM
ajfa-2020	465	19	13	13	NUM
ajfa-2020	465	20	0.00	0.00	NUM
ajfa-2020	465	21	clusion	clusion	NOUN
ajfa-2020	465	22	can	can	AUX
ajfa-2020	465	23	be	be	AUX
ajfa-2020	465	24	asian	asian	ADJ
ajfa-2020	465	25	pa	pa	PROPN
ajfa-2020	465	26	practice	practice	NOUN
ajfa-2020	465	27	-19	-19	PROPN
ajfa-2020	465	28	.	.	PUNCT
ajfa-2020	466	1	ndents	ndent	NOUN
ajfa-2020	466	2	nalysts	nalyst	NOUN
ajfa-2020	466	3	institu	institu	PROPN
ajfa-2020	466	4	s.d	s.d	PROPN
ajfa-2020	466	5	.	.	PUNCT
ajfa-2020	467	1	me	i	PRON
ajfa-2020	467	2	0.82	0.82	NUM
ajfa-2020	467	3	4.7	4.7	NUM
ajfa-2020	467	4	0.56	0.56	NUM
ajfa-2020	467	5	4	4	NUM
ajfa-2020	467	6	.	.	NOUN
ajfa-2020	467	7	0.94	0.94	NUM
ajfa-2020	467	8	3.8	3.8	NUM
ajfa-2020	467	9	1.12	1.12	NUM
ajfa-2020	467	10	4.0	4.0	NUM
ajfa-2020	467	11	0.85	0.85	NUM
ajfa-2020	467	12	4.6	4.6	NUM
ajfa-2020	467	13	0.69	0.69	NUM
ajfa-2020	467	14	4	4	NUM
ajfa-2020	467	15	.	.	PUNCT
ajfa-2020	468	1	0.59	0.59	NUM
ajfa-2020	468	2	4.4	4.4	NUM
ajfa-2020	468	3	1.05	1.05	NUM
ajfa-2020	468	4	4.3	4.3	NUM
ajfa-2020	468	5	1.05	1.05	NUM
ajfa-2020	468	6	4.3	4.3	NUM
ajfa-2020	468	7	0.62	0.62	NUM
ajfa-2020	468	8	4.6	4.6	NUM
ajfa-2020	468	9	drawn	draw	VERB
ajfa-2020	468	10	about	about	ADP
ajfa-2020	468	11	t	t	PROPN
ajfa-2020	468	12	est	est	X
ajfa-2020	468	13	.	.	PUNCT
ajfa-2020	469	1	ors	or	NOUN
ajfa-2020	469	2	toward	toward	ADP
ajfa-2020	469	3	ts	ts	ADP
ajfa-2020	469	4	aud	aud	PROPN
ajfa-2020	469	5	v	v	ADP
ajfa-2020	469	6	inst'l	inst'l	ADP
ajfa-2020	469	7	in	in	ADP
ajfa-2020	469	8	z	z	NOUN
ajfa-2020	469	9	-7.36	-7.36	NUM
ajfa-2020	469	10	-6.18	-6.18	NUM
ajfa-2020	469	11	-7.64	-7.64	NUM
ajfa-2020	469	12	-7.67	-7.67	NOUN
ajfa-2020	469	13	-7.23	-7.23	ADP
ajfa-2020	469	14	-6.78	-6.78	NOUN
ajfa-2020	469	15	-5.97	-5.97	NOUN
ajfa-2020	469	16	-7.95	-7.95	ADV
ajfa-2020	469	17	-7.75	-7.75	ADJ
ajfa-2020	469	18	-6.65	-6.65	NUM
ajfa-2020	469	19	e	e	NOUN
ajfa-2020	469	20	drawn	draw	VERB
ajfa-2020	469	21	about	about	ADP
ajfa-2020	469	22	n	n	PRON
ajfa-2020	469	23	journal	journal	NOUN
ajfa-2020	469	24	of	of	ADP
ajfa-2020	469	25	f	f	PROPN
ajfa-2020	469	26	e	e	PROPN
ajfa-2020	469	27	:	:	PUNCT
ajfa-2020	469	28	the	the	DET
ajfa-2020	469	29	implic	implic	ADJ
ajfa-2020	469	30	utional	utional	PROPN
ajfa-2020	469	31	investo	investo	PROPN
ajfa-2020	469	32	eans	ean	NOUN
ajfa-2020	469	33	s.d	s.d	VERB
ajfa-2020	469	34	72	72	NUM
ajfa-2020	469	35	*	*	NOUN
ajfa-2020	469	36	0.46	0.46	NUM
ajfa-2020	469	37	.68	.68	NUM
ajfa-2020	469	38	0.48	0.48	NUM
ajfa-2020	469	39	88	88	NUM
ajfa-2020	469	40	*	*	NUM
ajfa-2020	469	41	0.88	0.88	NUM
ajfa-2020	469	42	00	00	NUM
ajfa-2020	469	43	*	*	NUM
ajfa-2020	469	44	0.91	0.91	NUM
ajfa-2020	469	45	60	60	NUM
ajfa-2020	469	46	*	*	NUM
ajfa-2020	469	47	0.50	0.50	NUM
ajfa-2020	469	48	.68	.68	NUM
ajfa-2020	469	49	0.48	0.48	NUM
ajfa-2020	469	50	40	40	NUM
ajfa-2020	469	51	*	*	NOUN
ajfa-2020	469	52	0.50	0.50	NUM
ajfa-2020	469	53	36	36	NUM
ajfa-2020	469	54	*	*	NUM
ajfa-2020	469	55	0.70	0.70	NUM
ajfa-2020	469	56	32	32	NUM
ajfa-2020	469	57	*	*	NUM
ajfa-2020	469	58	0.75	0.75	NUM
ajfa-2020	469	59	60	60	NUM
ajfa-2020	469	60	*	*	SYM
ajfa-2020	469	61	0.50	0.50	NUM
ajfa-2020	469	62	the	the	DET
ajfa-2020	469	63	difference	difference	NOUN
ajfa-2020	469	64	d	d	X
ajfa-2020	469	65	fraud	fraud	NOUN
ajfa-2020	469	66	de	de	X
ajfa-2020	469	67	ditors	ditor	NOUN
ajfa-2020	469	68	vs.	vs.	ADP
ajfa-2020	469	69	nvestors	nvestor	NOUN
ajfa-2020	469	70	b	b	PROPN
ajfa-2020	469	71	sig	sig	PROPN
ajfa-2020	469	72	.	.	PUNCT
ajfa-2020	470	1	prob	prob	PROPN
ajfa-2020	470	2	.	.	PUNCT
ajfa-2020	471	1	0.00	0.00	NUM
ajfa-2020	471	2	0.00	0.00	NUM
ajfa-2020	471	3	0.00	0.00	NUM
ajfa-2020	471	4	0.00	0.00	NUM
ajfa-2020	471	5	0.00	0.00	NUM
ajfa-2020	471	6	0.00	0.00	NUM
ajfa-2020	471	7	0.00	0.00	NUM
ajfa-2020	471	8	0.00	0.00	NUM
ajfa-2020	471	9	0.00	0.00	NUM
ajfa-2020	471	10	0.00	0.00	NUM
ajfa-2020	471	11	the	the	DET
ajfa-2020	471	12	difference	difference	NOUN
ajfa-2020	471	13	finance	finance	NOUN
ajfa-2020	471	14	&	&	CCONJ
ajfa-2020	471	15	ac	ac	PROPN
ajfa-2020	471	16	issn	issn	PROPN
ajfa-2020	471	17	19	19	NUM
ajfa-2020	471	18	2013	2013	NUM
ajfa-2020	471	19	,	,	PUNCT
ajfa-2020	471	20	vol	vol	NOUN
ajfa-2020	471	21	.	.	PUNCT
ajfa-2020	472	1	www.macrothi	www.macrothi	X
ajfa-2020	472	2	cation	cation	NOUN
ajfa-2020	472	3	of	of	ADP
ajfa-2020	472	4	c	c	PROPN
ajfa-2020	472	5	ors	ors	PROPN
ajfa-2020	472	6	bank	bank	PROPN
ajfa-2020	472	7	loan	loan	PROPN
ajfa-2020	472	8	d.	d.	PROPN
ajfa-2020	472	9	means	mean	VERB
ajfa-2020	472	10	6	6	NUM
ajfa-2020	472	11	3.93	3.93	NUM
ajfa-2020	472	12	*	*	SYM
ajfa-2020	472	13	8	8	NUM
ajfa-2020	472	14	4.28	4.28	NUM
ajfa-2020	472	15	8	8	NUM
ajfa-2020	472	16	2.42	2.42	NUM
ajfa-2020	472	17	1	1	NUM
ajfa-2020	472	18	3.25	3.25	NUM
ajfa-2020	472	19	*	*	SYM
ajfa-2020	472	20	0	0	NUM
ajfa-2020	472	21	4.05	4.05	NUM
ajfa-2020	472	22	*	*	SYM
ajfa-2020	472	23	8	8	NUM
ajfa-2020	472	24	4.08	4.08	NUM
ajfa-2020	472	25	0	0	NUM
ajfa-2020	472	26	3.95	3.95	NUM
ajfa-2020	472	27	*	*	SYM
ajfa-2020	472	28	0	0	NUM
ajfa-2020	472	29	3.58	3.58	NUM
ajfa-2020	472	30	*	*	SYM
ajfa-2020	472	31	5	5	NUM
ajfa-2020	472	32	2.48	2.48	NUM
ajfa-2020	472	33	0	0	NUM
ajfa-2020	472	34	3.95	3.95	NUM
ajfa-2020	472	35	*	*	SYM
ajfa-2020	472	36	e	e	NOUN
ajfa-2020	472	37	in	in	ADP
ajfa-2020	472	38	opinions	opinion	NOUN
ajfa-2020	472	39	etection	etection	NOUN
ajfa-2020	472	40	res	re	NOUN
ajfa-2020	472	41	audito	audito	PROPN
ajfa-2020	472	42	vs.	vs.	ADP
ajfa-2020	472	43	bank	bank	PROPN
ajfa-2020	472	44	loan	loan	NOUN
ajfa-2020	473	1	o	o	PROPN
ajfa-2020	473	2	z	z	NOUN
ajfa-2020	473	3	-6.47	-6.47	NUM
ajfa-2020	473	4	-2.90	-2.90	NUM
ajfa-2020	473	5	-4.45	-4.45	X
ajfa-2020	473	6	-7.36	-7.36	NOUN
ajfa-2020	473	7	-6.44	-6.44	NUM
ajfa-2020	473	8	-2.09	-2.09	NUM
ajfa-2020	473	9	-4.36	-4.36	NUM
ajfa-2020	473	10	-7.76	-7.76	NUM
ajfa-2020	473	11	-2.12	-2.12	NUM
ajfa-2020	473	12	-5.46	-5.46	NUM
ajfa-2020	473	13	e	e	NOUN
ajfa-2020	473	14	in	in	ADP
ajfa-2020	473	15	opinions	opinion	NOUN
ajfa-2020	473	16	b	b	ADP
ajfa-2020	473	17	ccounting	ccounte	VERB
ajfa-2020	473	18	946	946	NUM
ajfa-2020	473	19	-	-	PUNCT
ajfa-2020	473	20	052x	052x	NOUN
ajfa-2020	473	21	5	5	NUM
ajfa-2020	473	22	,	,	PUNCT
ajfa-2020	473	23	no	no	INTJ
ajfa-2020	473	24	.	.	NOUN
ajfa-2020	473	25	1	1	NUM
ajfa-2020	473	26	ink.org/ajfa	ink.org/ajfa	X
ajfa-2020	473	27	cpa	cpa	PROPN
ajfa-2020	473	28	act	act	PROPN
ajfa-2020	473	29	n	n	PRON
ajfa-2020	473	30	officers	officer	NOUN
ajfa-2020	473	31	s.d	s.d	PROPN
ajfa-2020	473	32	.	.	PROPN
ajfa-2020	473	33	0.35	0.35	NUM
ajfa-2020	473	34	0.55	0.55	NUM
ajfa-2020	473	35	0.84	0.84	NUM
ajfa-2020	473	36	0.98	0.98	NUM
ajfa-2020	473	37	0.32	0.32	NUM
ajfa-2020	473	38	0.47	0.47	NUM
ajfa-2020	473	39	0.32	0.32	NUM
ajfa-2020	473	40	0.71	0.71	NUM
ajfa-2020	473	41	0.85	0.85	NUM
ajfa-2020	473	42	0.39	0.39	NUM
ajfa-2020	473	43	from	from	ADP
ajfa-2020	473	44	the	the	DET
ajfa-2020	473	45	sults	sult	NOUN
ajfa-2020	473	46	of	of	ADP
ajfa-2020	473	47	rs	rs	PROPN
ajfa-2020	473	48	officers	officer	NOUN
ajfa-2020	473	49	sig	sig	PROPN
ajfa-2020	473	50	.	.	PUNCT
ajfa-2020	473	51	prob	prob	PROPN
ajfa-2020	473	52	.	.	PUNCT
ajfa-2020	474	1	0.00	0.00	NUM
ajfa-2020	474	2	0.00	0.00	NUM
ajfa-2020	474	3	0.00	0.00	NUM
ajfa-2020	474	4	0.00	0.00	NUM
ajfa-2020	474	5	0.00	0.00	NUM
ajfa-2020	474	6	0.04	0.04	NUM
ajfa-2020	474	7	0.00	0.00	NUM
ajfa-2020	474	8	0.00	0.00	NUM
ajfa-2020	474	9	0.03	0.03	NUM
ajfa-2020	474	10	0.00	0.00	NUM
ajfa-2020	474	11	between	between	ADP
ajfa-2020	474	12	table	table	NOUN
ajfa-2020	474	13	3	3	NUM
ajfa-2020	474	14	st	st	PROPN
ajfa-2020	474	15	st	st	PROPN
ajfa-2020	474	16	st	st	PROPN
ajfa-2020	474	17	st	st	PROPN
ajfa-2020	474	18	st	st	PROPN
ajfa-2020	474	19	st	st	PROPN
ajfa-2020	474	20	st	st	PROPN
ajfa-2020	474	21	st	st	PROPN
ajfa-2020	474	22	st	st	PROPN
ajfa-2020	474	23	sta	sta	PROPN
ajfa-2020	474	24	a	a	PROPN
ajfa-2020	474	25	:	:	PUNCT
ajfa-2020	474	26			PROPN
ajfa-2020	474	27	in	in	ADP
ajfa-2020	474	28	b	b	NOUN
ajfa-2020	474	29	:	:	PUNCT
ajfa-2020	474	30	√	√	PROPN
ajfa-2020	474	31	in	in	ADV
ajfa-2020	474	32	.	.	PUNCT
ajfa-2020	475	1	summary	summary	NOUN
ajfa-2020	475	2	tatement	tatement	NOUN
ajfa-2020	475	3	1	1	NUM
ajfa-2020	475	4	tatement	tatement	NOUN
ajfa-2020	475	5	2	2	NUM
ajfa-2020	475	6	tatement	tatement	NOUN
ajfa-2020	475	7	3	3	NUM
ajfa-2020	475	8	tatement	tatement	NOUN
ajfa-2020	475	9	4	4	NUM
ajfa-2020	475	10	tatement	tatement	NOUN
ajfa-2020	475	11	5	5	NUM
ajfa-2020	475	12	tatement	tatement	NOUN
ajfa-2020	475	13	6	6	NUM
ajfa-2020	475	14	tatement	tatement	NOUN
ajfa-2020	475	15	7	7	NUM
ajfa-2020	475	16	tatement	tatement	NOUN
ajfa-2020	475	17	8	8	NUM
ajfa-2020	475	18	tatement	tatement	NOUN
ajfa-2020	475	19	9	9	NUM
ajfa-2020	475	20	atement	atement	NOUN
ajfa-2020	475	21	10	10	NUM
ajfa-2020	475	22	ndicates	ndicate	NOUN
ajfa-2020	475	23	the	the	DET
ajfa-2020	475	24	ndicates	ndicate	NOUN
ajfa-2020	475	25	the	the	DET
ajfa-2020	475	26	and	and	CCONJ
ajfa-2020	475	27	overvie	overvie	ADJ
ajfa-2020	475	28	auditors	auditor	NOUN
ajfa-2020	475	29	a	a	VERB
ajfa-2020	475	30	√	√	PROPN
ajfa-2020	475	31			PROPN
ajfa-2020	475	32			PROPN
ajfa-2020	475	33			PROPN
ajfa-2020	475	34	√	√	PROPN
ajfa-2020	475	35			PROPN
ajfa-2020	475	36			PROPN
ajfa-2020	475	37			PROPN
ajfa-2020	475	38			PROPN
ajfa-2020	475	39	statement	statement	NOUN
ajfa-2020	476	1	i	i	PRON
ajfa-2020	476	2	statement	statement	VERB
ajfa-2020	476	3	i	i	PRON
ajfa-2020	476	4	ew	ew	INTJ
ajfa-2020	476	5	of	of	ADP
ajfa-2020	476	6	the	the	DET
ajfa-2020	476	7	su	su	PROPN
ajfa-2020	476	8	audite	audite	PROPN
ajfa-2020	476	9	√b	√b	NOUN
ajfa-2020	476	10	√	√	PROPN
ajfa-2020	476	11	√	√	PROPN
ajfa-2020	476	12	√	√	PROPN
ajfa-2020	476	13	√	√	NUM
ajfa-2020	476	14	√	√	NUM
ajfa-2020	476	15	√	√	NUM
ajfa-2020	476	16	√	√	PROPN
ajfa-2020	476	17	√	√	NUM
ajfa-2020	476	18	√	√	NUM
ajfa-2020	476	19	is	be	AUX
ajfa-2020	476	20	not	not	PART
ajfa-2020	476	21	consid	consid	PROPN
ajfa-2020	476	22	s	s	PROPN
ajfa-2020	476	23	considere	considere	NOUN
ajfa-2020	476	24	47	47	NUM
ajfa-2020	476	25	urvey	urvey	NOUN
ajfa-2020	476	26	group	group	NOUN
ajfa-2020	476	27	ees	ees	PROPN
ajfa-2020	476	28	fin	fin	VERB
ajfa-2020	476	29	an	an	DET
ajfa-2020	476	30	dered	dere	VERB
ajfa-2020	476	31	as	as	ADP
ajfa-2020	476	32	the	the	DET
ajfa-2020	476	33	ed	ed	NOUN
ajfa-2020	476	34	as	as	ADP
ajfa-2020	476	35	the	the	DET
ajfa-2020	476	36	aud	aud	PROPN
ajfa-2020	476	37	asian	asian	PROPN
ajfa-2020	476	38	ps	ps	PROPN
ajfa-2020	476	39	’	'	PUNCT
ajfa-2020	476	40	opinions	opinion	NOUN
ajfa-2020	476	41	nancial	nancial	ADJ
ajfa-2020	476	42	nalysts	nalyst	NOUN
ajfa-2020	476	43	i	i	PRON
ajfa-2020	476	44	√	√	VERB
ajfa-2020	476	45	√	√	NUM
ajfa-2020	476	46			PROPN
ajfa-2020	476	47			PROPN
ajfa-2020	476	48	√	√	PROPN
ajfa-2020	477	1	√	√	PROPN
ajfa-2020	478	1	√	√	PROPN
ajfa-2020	478	2	√	√	PROPN
ajfa-2020	479	1			PROPN
ajfa-2020	480	1	√	√	NUM
ajfa-2020	480	2	e	e	PROPN
ajfa-2020	480	3	auditor	auditor	NOUN
ajfa-2020	480	4	’s	’s	PART
ajfa-2020	480	5	r	r	NOUN
ajfa-2020	480	6	ditor	ditor	NOUN
ajfa-2020	480	7	’s	’s	PART
ajfa-2020	480	8	respo	respo	PROPN
ajfa-2020	480	9	n	n	PRON
ajfa-2020	480	10	journal	journal	PROPN
ajfa-2020	480	11	of	of	ADP
ajfa-2020	480	12	f	f	PROPN
ajfa-2020	480	13	institutional	institutional	ADJ
ajfa-2020	480	14	investors	investor	NOUN
ajfa-2020	480	15	√	√	VERB
ajfa-2020	480	16	√	√	ADP
ajfa-2020	480	17	√	√	ADP
ajfa-2020	480	18	√	√	NUM
ajfa-2020	480	19	√	√	NUM
ajfa-2020	480	20	√	√	NUM
ajfa-2020	480	21	√	√	NUM
ajfa-2020	480	22	√	√	NUM
ajfa-2020	480	23	√	√	NUM
ajfa-2020	480	24	√	√	PROPN
ajfa-2020	480	25	responsibilit	responsibilit	PROPN
ajfa-2020	480	26	onsibility	onsibility	PROPN
ajfa-2020	480	27	.	.	PUNCT
ajfa-2020	481	1	finance	finance	PROPN
ajfa-2020	481	2	&	&	CCONJ
ajfa-2020	481	3	ac	ac	PROPN
ajfa-2020	481	4	issn	issn	PROPN
ajfa-2020	481	5	19	19	NUM
ajfa-2020	481	6	2013	2013	NUM
ajfa-2020	481	7	,	,	PUNCT
ajfa-2020	481	8	vol	vol	NOUN
ajfa-2020	481	9	.	.	PUNCT
ajfa-2020	481	10	www.macrothi	www.macrothi	PUNCT
ajfa-2020	482	1	bank	bank	NOUN
ajfa-2020	482	2	loa	loa	NOUN
ajfa-2020	482	3	officers	officer	NOUN
ajfa-2020	482	4	√	√	ADV
ajfa-2020	482	5	√	√	NUM
ajfa-2020	482	6			PROPN
ajfa-2020	482	7	√	√	PROPN
ajfa-2020	482	8	√	√	ADV
ajfa-2020	482	9	√	√	PROPN
ajfa-2020	482	10	√	√	NUM
ajfa-2020	482	11	√	√	PROPN
ajfa-2020	482	12			PROPN
ajfa-2020	482	13	√	√	VERB
ajfa-2020	482	14	ty	ty	INTJ
ajfa-2020	482	15	.	.	PUNCT
ajfa-2020	482	16	ccounting	ccounte	VERB
ajfa-2020	482	17	946	946	NUM
ajfa-2020	482	18	-	-	PUNCT
ajfa-2020	482	19	052x	052x	NOUN
ajfa-2020	482	20	5	5	NUM
ajfa-2020	482	21	,	,	PUNCT
ajfa-2020	482	22	no	no	INTJ
ajfa-2020	482	23	.	.	NOUN
ajfa-2020	482	24	1	1	NUM
ajfa-2020	482	25	ink.org/ajfa	ink.org/ajfa	X
ajfa-2020	482	26	an	an	DET
ajfa-2020	482	27	s	s	NOUN