id	sid	tid	token	lemma	pos
ajfa-368	1	1	business	business	NOUN
ajfa-368	1	2	ethics	ethic	NOUN
ajfa-368	1	3	and	and	CCONJ
ajfa-368	1	4	accounting	accounting	NOUN
ajfa-368	1	5	students	student	NOUN
ajfa-368	1	6	:	:	PUNCT
ajfa-368	1	7	australia	australia	PROPN
ajfa-368	1	8	,	,	PUNCT
ajfa-368	1	9	south	south	PROPN
ajfa-368	1	10	asia	asia	PROPN
ajfa-368	1	11	and	and	CCONJ
ajfa-368	1	12	east	east	PROPN
ajfa-368	1	13	asia	asia	PROPN
ajfa-368	1	14	asian	asian	PROPN
ajfa-368	1	15	journal	journal	PROPN
ajfa-368	1	16	of	of	ADP
ajfa-368	1	17	finance	finance	PROPN
ajfa-368	1	18	&	&	CCONJ
ajfa-368	1	19	accounting	accounting	PROPN
ajfa-368	1	20	issn	issn	PROPN
ajfa-368	1	21	1946	1946	NUM
ajfa-368	1	22	-	-	PUNCT
ajfa-368	1	23	052x	052x	NOUN
ajfa-368	1	24	2009	2009	NUM
ajfa-368	1	25	,	,	PUNCT
ajfa-368	1	26	vol	vol	NOUN
ajfa-368	1	27	.	.	PROPN
ajfa-368	1	28	1	1	NUM
ajfa-368	1	29	,	,	PUNCT
ajfa-368	1	30	no	no	INTJ
ajfa-368	1	31	.	.	NOUN
ajfa-368	1	32	2	2	NUM
ajfa-368	1	33	:	:	PUNCT
ajfa-368	1	34	e7	e7	PROPN
ajfa-368	1	35	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-368	1	36	146	146	NUM
ajfa-368	1	37	business	business	NOUN
ajfa-368	1	38	ethics	ethic	NOUN
ajfa-368	1	39	and	and	CCONJ
ajfa-368	1	40	accounting	accounting	NOUN
ajfa-368	1	41	students	student	NOUN
ajfa-368	1	42	:	:	PUNCT
ajfa-368	1	43	australia	australia	PROPN
ajfa-368	1	44	,	,	PUNCT
ajfa-368	1	45	south	south	PROPN
ajfa-368	1	46	asia	asia	PROPN
ajfa-368	1	47	and	and	CCONJ
ajfa-368	1	48	east	east	PROPN
ajfa-368	1	49	asia	asia	PROPN
ajfa-368	1	50	soheila	soheila	PROPN
ajfa-368	1	51	mirskehary	mirskehary	PROPN
ajfa-368	1	52	deakin	deakin	PROPN
ajfa-368	1	53	business	business	PROPN
ajfa-368	1	54	school	school	PROPN
ajfa-368	1	55	,	,	PUNCT
ajfa-368	1	56	faculty	faculty	NOUN
ajfa-368	1	57	of	of	ADP
ajfa-368	1	58	business	business	NOUN
ajfa-368	1	59	&	&	CCONJ
ajfa-368	1	60	law	law	PROPN
ajfa-368	1	61	,	,	PUNCT
ajfa-368	1	62	deakin	deakin	PROPN
ajfa-368	1	63	university	university	PROPN
ajfa-368	1	64	,	,	PUNCT
ajfa-368	1	65	australia	australia	PROPN
ajfa-368	1	66	tel	tel	PROPN
ajfa-368	1	67	:	:	PUNCT
ajfa-368	1	68	6139244	6139244	NUM
ajfa-368	1	69	5537	5537	NUM
ajfa-368	1	70	e	e	NOUN
ajfa-368	1	71	-	-	NOUN
ajfa-368	1	72	mail	mail	NOUN
ajfa-368	1	73	:	:	PUNCT
ajfa-368	1	74	soheilam@deakin.edu.au	soheilam@deakin.edu.au	PROPN
ajfa-368	1	75	ali	ali	PROPN
ajfa-368	1	76	yaftian	yaftian	PROPN
ajfa-368	1	77	(	(	PUNCT
ajfa-368	1	78	corresponding	corresponding	ADJ
ajfa-368	1	79	author	author	NOUN
ajfa-368	1	80	)	)	PUNCT
ajfa-368	1	81	school	school	NOUN
ajfa-368	1	82	of	of	ADP
ajfa-368	1	83	accounting	accounting	PROPN
ajfa-368	1	84	,	,	PUNCT
ajfa-368	1	85	victoria	victoria	PROPN
ajfa-368	1	86	university	university	PROPN
ajfa-368	1	87	po	po	PROPN
ajfa-368	1	88	box	box	PROPN
ajfa-368	1	89	14428	14428	NUM
ajfa-368	1	90	,	,	PUNCT
ajfa-368	1	91	melbourne	melbourne	PROPN
ajfa-368	1	92	,	,	PUNCT
ajfa-368	1	93	victoria	victoria	PROPN
ajfa-368	1	94	8001	8001	NUM
ajfa-368	1	95	,	,	PUNCT
ajfa-368	1	96	australia	australia	PROPN
ajfa-368	1	97	tel	tel	PROPN
ajfa-368	1	98	:	:	PUNCT
ajfa-368	1	99	613	613	NUM
ajfa-368	1	100	9919	9919	NUM
ajfa-368	1	101	5305	5305	NUM
ajfa-368	1	102	e	e	NOUN
ajfa-368	1	103	-	-	NOUN
ajfa-368	1	104	mail	mail	NOUN
ajfa-368	1	105	ali.yaftian@vu.edu.au	ali.yaftian@vu.edu.au	PUNCT
ajfa-368	1	106	guneratne	guneratne	PROPN
ajfa-368	1	107	wickremasinghe	wickremasinghe	ADJ
ajfa-368	1	108	school	school	NOUN
ajfa-368	1	109	of	of	ADP
ajfa-368	1	110	accounting	accounting	PROPN
ajfa-368	1	111	,	,	PUNCT
ajfa-368	1	112	victoria	victoria	PROPN
ajfa-368	1	113	university	university	PROPN
ajfa-368	1	114	po	po	PROPN
ajfa-368	1	115	box	box	PROPN
ajfa-368	1	116	14428	14428	NUM
ajfa-368	1	117	,	,	PUNCT
ajfa-368	1	118	melbourne	melbourne	PROPN
ajfa-368	1	119	,	,	PUNCT
ajfa-368	1	120	victoria	victoria	PROPN
ajfa-368	1	121	8001	8001	NUM
ajfa-368	1	122	,	,	PUNCT
ajfa-368	1	123	australia	australia	PROPN
ajfa-368	1	124	tel	tel	PROPN
ajfa-368	1	125	:	:	PUNCT
ajfa-368	1	126	613	613	NUM
ajfa-368	1	127	9919	9919	NUM
ajfa-368	1	128	1477	1477	NUM
ajfa-368	1	129	.	.	PUNCT
ajfa-368	2	1	e	e	X
ajfa-368	2	2	-	-	NOUN
ajfa-368	2	3	mail	mail	NOUN
ajfa-368	2	4	guneratne.wickremasinghe@vu.edu.au	guneratne.wickremasinghe@vu.edu.au	NOUN
ajfa-368	2	5	abstract	abstract	ADJ
ajfa-368	2	6	recent	recent	ADJ
ajfa-368	2	7	corporate	corporate	ADJ
ajfa-368	2	8	collapses	collapse	NOUN
ajfa-368	2	9	around	around	ADP
ajfa-368	2	10	the	the	DET
ajfa-368	2	11	world	world	NOUN
ajfa-368	2	12	show	show	VERB
ajfa-368	2	13	that	that	SCONJ
ajfa-368	2	14	there	there	PRON
ajfa-368	2	15	are	be	VERB
ajfa-368	2	16	no	no	DET
ajfa-368	2	17	national	national	ADJ
ajfa-368	2	18	boundaries	boundary	NOUN
ajfa-368	2	19	for	for	ADP
ajfa-368	2	20	these	these	DET
ajfa-368	2	21	occurrences	occurrence	NOUN
ajfa-368	2	22	.	.	PUNCT
ajfa-368	3	1	australian	australian	ADJ
ajfa-368	3	2	corporate	corporate	ADJ
ajfa-368	3	3	collapses	collapse	NOUN
ajfa-368	3	4	including	include	VERB
ajfa-368	3	5	hih	hih	NOUN
ajfa-368	3	6	insurance	insurance	NOUN
ajfa-368	3	7	,	,	PUNCT
ajfa-368	3	8	one.tel	one.tel	PROPN
ajfa-368	3	9	,	,	PUNCT
ajfa-368	3	10	ansett	ansett	NOUN
ajfa-368	3	11	australia	australia	PROPN
ajfa-368	3	12	and	and	CCONJ
ajfa-368	3	13	harris	harris	PROPN
ajfa-368	3	14	scarfe	scarfe	PROPN
ajfa-368	3	15	have	have	AUX
ajfa-368	3	16	raised	raise	VERB
ajfa-368	3	17	public	public	ADJ
ajfa-368	3	18	expectations	expectation	NOUN
ajfa-368	3	19	of	of	ADP
ajfa-368	3	20	investigation	investigation	NOUN
ajfa-368	3	21	of	of	ADP
ajfa-368	3	22	the	the	DET
ajfa-368	3	23	causes	cause	NOUN
ajfa-368	3	24	of	of	ADP
ajfa-368	3	25	collapses	collapse	NOUN
ajfa-368	3	26	(	(	PUNCT
ajfa-368	3	27	mirshekary	mirshekary	NOUN
ajfa-368	3	28	et	et	PROPN
ajfa-368	3	29	al	al	PROPN
ajfa-368	3	30	.	.	PROPN
ajfa-368	3	31	,	,	PUNCT
ajfa-368	3	32	2005	2005	NUM
ajfa-368	3	33	)	)	PUNCT
ajfa-368	3	34	.	.	PUNCT
ajfa-368	4	1	the	the	DET
ajfa-368	4	2	main	main	ADJ
ajfa-368	4	3	reason	reason	NOUN
ajfa-368	4	4	for	for	ADP
ajfa-368	4	5	the	the	DET
ajfa-368	4	6	collapse	collapse	NOUN
ajfa-368	4	7	of	of	ADP
ajfa-368	4	8	hih	hih	PROPN
ajfa-368	4	9	was	be	AUX
ajfa-368	4	10	mismanagement	mismanagement	NOUN
ajfa-368	4	11	with	with	ADP
ajfa-368	4	12	an	an	DET
ajfa-368	4	13	emphasis	emphasis	NOUN
ajfa-368	4	14	more	more	ADV
ajfa-368	4	15	on	on	ADP
ajfa-368	4	16	the	the	DET
ajfa-368	4	17	directors	director	NOUN
ajfa-368	4	18	’	'	PUNCT
ajfa-368	4	19	personal	personal	ADJ
ajfa-368	4	20	qualities	quality	NOUN
ajfa-368	4	21	such	such	ADJ
ajfa-368	4	22	as	as	ADP
ajfa-368	4	23	integrity	integrity	NOUN
ajfa-368	4	24	,	,	PUNCT
ajfa-368	4	25	honesty	honesty	NOUN
ajfa-368	4	26	and	and	CCONJ
ajfa-368	4	27	morality	morality	NOUN
ajfa-368	4	28	rather	rather	ADV
ajfa-368	4	29	than	than	ADP
ajfa-368	4	30	tougher	tough	ADJ
ajfa-368	4	31	legislation	legislation	NOUN
ajfa-368	4	32	and	and	CCONJ
ajfa-368	4	33	rules	rule	NOUN
ajfa-368	4	34	.	.	PUNCT
ajfa-368	5	1	accounting	accounting	NOUN
ajfa-368	5	2	students	student	NOUN
ajfa-368	5	3	are	be	AUX
ajfa-368	5	4	our	our	PRON
ajfa-368	5	5	future	future	ADJ
ajfa-368	5	6	business	business	NOUN
ajfa-368	5	7	leaders	leader	NOUN
ajfa-368	5	8	.	.	PUNCT
ajfa-368	6	1	the	the	DET
ajfa-368	6	2	teaching	teaching	NOUN
ajfa-368	6	3	of	of	ADP
ajfa-368	6	4	ethics	ethic	NOUN
ajfa-368	6	5	in	in	ADP
ajfa-368	6	6	the	the	DET
ajfa-368	6	7	classroom	classroom	NOUN
ajfa-368	6	8	to	to	ADP
ajfa-368	6	9	multicultural	multicultural	ADJ
ajfa-368	6	10	groups	group	NOUN
ajfa-368	6	11	of	of	ADP
ajfa-368	6	12	students	student	NOUN
ajfa-368	6	13	provides	provide	VERB
ajfa-368	6	14	an	an	DET
ajfa-368	6	15	opportunity	opportunity	NOUN
ajfa-368	6	16	to	to	PART
ajfa-368	6	17	facilitate	facilitate	VERB
ajfa-368	6	18	the	the	DET
ajfa-368	6	19	sharing	sharing	NOUN
ajfa-368	6	20	of	of	ADP
ajfa-368	6	21	knowledge	knowledge	NOUN
ajfa-368	6	22	and	and	CCONJ
ajfa-368	6	23	to	to	PART
ajfa-368	6	24	increase	increase	VERB
ajfa-368	6	25	interaction	interaction	NOUN
ajfa-368	6	26	and	and	CCONJ
ajfa-368	6	27	debate	debate	NOUN
ajfa-368	6	28	around	around	ADP
ajfa-368	6	29	different	different	ADJ
ajfa-368	6	30	approaches	approach	NOUN
ajfa-368	6	31	to	to	ADP
ajfa-368	6	32	ethics	ethic	NOUN
ajfa-368	6	33	among	among	ADP
ajfa-368	6	34	students	student	NOUN
ajfa-368	6	35	from	from	ADP
ajfa-368	6	36	different	different	ADJ
ajfa-368	6	37	countries	country	NOUN
ajfa-368	6	38	.	.	PUNCT
ajfa-368	7	1	this	this	DET
ajfa-368	7	2	study	study	NOUN
ajfa-368	7	3	uses	use	VERB
ajfa-368	7	4	previous	previous	ADJ
ajfa-368	7	5	literature	literature	NOUN
ajfa-368	7	6	to	to	PART
ajfa-368	7	7	explain	explain	VERB
ajfa-368	7	8	the	the	DET
ajfa-368	7	9	attitudes	attitude	NOUN
ajfa-368	7	10	of	of	ADP
ajfa-368	7	11	accounting	accounting	NOUN
ajfa-368	7	12	students	student	NOUN
ajfa-368	7	13	towards	towards	ADP
ajfa-368	7	14	academic	academic	ADJ
ajfa-368	7	15	and	and	CCONJ
ajfa-368	7	16	business	business	NOUN
ajfa-368	7	17	/	/	SYM
ajfa-368	7	18	accounting	accounting	NOUN
ajfa-368	7	19	ethics	ethic	NOUN
ajfa-368	7	20	at	at	ADP
ajfa-368	7	21	an	an	DET
ajfa-368	7	22	australian	australian	ADJ
ajfa-368	7	23	university	university	NOUN
ajfa-368	7	24	which	which	PRON
ajfa-368	7	25	is	be	AUX
ajfa-368	7	26	a	a	DET
ajfa-368	7	27	multi	multi	ADJ
ajfa-368	7	28	-	-	ADJ
ajfa-368	7	29	campus	campus	ADJ
ajfa-368	7	30	institution	institution	NOUN
ajfa-368	7	31	undertaking	undertake	VERB
ajfa-368	7	32	programs	program	NOUN
ajfa-368	7	33	and	and	CCONJ
ajfa-368	7	34	activities	activity	NOUN
ajfa-368	7	35	at	at	ADP
ajfa-368	7	36	regional	regional	ADJ
ajfa-368	7	37	,	,	PUNCT
ajfa-368	7	38	national	national	ADJ
ajfa-368	7	39	,	,	PUNCT
ajfa-368	7	40	international	international	ADJ
ajfa-368	7	41	levels	level	NOUN
ajfa-368	7	42	and	and	CCONJ
ajfa-368	7	43	by	by	ADP
ajfa-368	7	44	distance	distance	NOUN
ajfa-368	7	45	education	education	NOUN
ajfa-368	7	46	.	.	PUNCT
ajfa-368	8	1	mailto:soheilam@deakin.edu.au	mailto:soheilam@deakin.edu.au	PROPN
ajfa-368	8	2	mailto:ali.yaftian@vu.edu.au	mailto:ali.yaftian@vu.edu.au	PROPN
ajfa-368	8	3	mailto:guneratne.wickremasinghe@vu.edu.au	mailto:guneratne.wickremasinghe@vu.edu.au	PROPN
ajfa-368	8	4	asian	asian	PROPN
ajfa-368	8	5	journal	journal	PROPN
ajfa-368	8	6	of	of	ADP
ajfa-368	8	7	finance	finance	PROPN
ajfa-368	8	8	&	&	CCONJ
ajfa-368	8	9	accounting	accounting	PROPN
ajfa-368	8	10	issn	issn	PROPN
ajfa-368	8	11	1946	1946	NUM
ajfa-368	8	12	-	-	PUNCT
ajfa-368	8	13	052x	052x	NOUN
ajfa-368	8	14	2009	2009	NUM
ajfa-368	8	15	,	,	PUNCT
ajfa-368	8	16	vol	vol	NOUN
ajfa-368	8	17	.	.	PROPN
ajfa-368	8	18	1	1	NUM
ajfa-368	8	19	,	,	PUNCT
ajfa-368	8	20	no	no	INTJ
ajfa-368	8	21	.	.	NOUN
ajfa-368	8	22	2	2	NUM
ajfa-368	8	23	:	:	PUNCT
ajfa-368	8	24	e7	e7	PROPN
ajfa-368	8	25	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-368	8	26	147	147	NUM
ajfa-368	8	27	the	the	DET
ajfa-368	8	28	study	study	NOUN
ajfa-368	8	29	reports	report	VERB
ajfa-368	8	30	the	the	DET
ajfa-368	8	31	results	result	NOUN
ajfa-368	8	32	of	of	ADP
ajfa-368	8	33	cross	cross	ADJ
ajfa-368	8	34	-	-	ADJ
ajfa-368	8	35	cultural	cultural	ADJ
ajfa-368	8	36	investigations	investigation	NOUN
ajfa-368	8	37	of	of	ADP
ajfa-368	8	38	students	student	NOUN
ajfa-368	8	39	’	’	PART
ajfa-368	8	40	ethical	ethical	ADJ
ajfa-368	8	41	perceptions	perception	NOUN
ajfa-368	8	42	on	on	ADP
ajfa-368	8	43	moral	moral	ADJ
ajfa-368	8	44	values	value	NOUN
ajfa-368	8	45	,	,	PUNCT
ajfa-368	8	46	academic	academic	ADJ
ajfa-368	8	47	and	and	CCONJ
ajfa-368	8	48	accounting	accounting	NOUN
ajfa-368	8	49	/	/	SYM
ajfa-368	8	50	business	business	NOUN
ajfa-368	8	51	vignettes	vignette	NOUN
ajfa-368	8	52	,	,	PUNCT
ajfa-368	8	53	given	give	VERB
ajfa-368	8	54	that	that	SCONJ
ajfa-368	8	55	all	all	DET
ajfa-368	8	56	students	student	NOUN
ajfa-368	8	57	share	share	VERB
ajfa-368	8	58	the	the	DET
ajfa-368	8	59	same	same	ADJ
ajfa-368	8	60	learning	learning	NOUN
ajfa-368	8	61	opportunities	opportunity	NOUN
ajfa-368	8	62	,	,	PUNCT
ajfa-368	8	63	knowledge	knowledge	NOUN
ajfa-368	8	64	of	of	ADP
ajfa-368	8	65	ethics	ethic	NOUN
ajfa-368	8	66	and	and	CCONJ
ajfa-368	8	67	interaction	interaction	NOUN
ajfa-368	8	68	with	with	ADP
ajfa-368	8	69	their	their	PRON
ajfa-368	8	70	peers	peer	NOUN
ajfa-368	8	71	and	and	CCONJ
ajfa-368	8	72	lecturers	lecturer	NOUN
ajfa-368	8	73	.	.	PUNCT
ajfa-368	9	1	the	the	DET
ajfa-368	9	2	results	result	NOUN
ajfa-368	9	3	indicate	indicate	VERB
ajfa-368	9	4	no	no	DET
ajfa-368	9	5	significant	significant	ADJ
ajfa-368	9	6	differences	difference	NOUN
ajfa-368	9	7	in	in	ADP
ajfa-368	9	8	responses	response	NOUN
ajfa-368	9	9	between	between	ADP
ajfa-368	9	10	the	the	DET
ajfa-368	9	11	students	student	NOUN
ajfa-368	9	12	from	from	ADP
ajfa-368	9	13	australia	australia	PROPN
ajfa-368	9	14	,	,	PUNCT
ajfa-368	9	15	south	south	PROPN
ajfa-368	9	16	asia	asia	PROPN
ajfa-368	9	17	and	and	CCONJ
ajfa-368	9	18	east	east	PROPN
ajfa-368	9	19	asia	asia	PROPN
ajfa-368	9	20	.	.	PUNCT
ajfa-368	10	1	keywords	keyword	NOUN
ajfa-368	10	2	:	:	PUNCT
ajfa-368	10	3	business	business	NOUN
ajfa-368	10	4	ethics	ethic	NOUN
ajfa-368	10	5	,	,	PUNCT
ajfa-368	10	6	accounting	accounting	NOUN
ajfa-368	10	7	students	student	NOUN
ajfa-368	10	8	,	,	PUNCT
ajfa-368	10	9	distance	distance	NOUN
ajfa-368	10	10	education	education	NOUN
ajfa-368	10	11	,	,	PUNCT
ajfa-368	10	12	manova	manova	PROPN
ajfa-368	10	13	jel	jel	PROPN
ajfa-368	10	14	classifications	classification	NOUN
ajfa-368	10	15	:	:	PUNCT
ajfa-368	10	16	m41	m41	NUM
ajfa-368	10	17	,	,	PUNCT
ajfa-368	10	18	m49	m49	NOUN
ajfa-368	10	19	,	,	PUNCT
ajfa-368	10	20	m40	m40	PROPN
ajfa-368	10	21	asian	asian	ADJ
ajfa-368	10	22	journal	journal	PROPN
ajfa-368	10	23	of	of	ADP
ajfa-368	10	24	finance	finance	PROPN
ajfa-368	10	25	&	&	CCONJ
ajfa-368	10	26	accounting	accounting	PROPN
ajfa-368	10	27	issn	issn	PROPN
ajfa-368	10	28	1946	1946	NUM
ajfa-368	10	29	-	-	PUNCT
ajfa-368	10	30	052x	052x	NOUN
ajfa-368	10	31	2009	2009	NUM
ajfa-368	10	32	,	,	PUNCT
ajfa-368	10	33	vol	vol	NOUN
ajfa-368	10	34	.	.	PROPN
ajfa-368	10	35	1	1	NUM
ajfa-368	10	36	,	,	PUNCT
ajfa-368	10	37	no	no	INTJ
ajfa-368	10	38	.	.	NOUN
ajfa-368	10	39	2	2	NUM
ajfa-368	10	40	:	:	PUNCT
ajfa-368	10	41	e7	e7	PROPN
ajfa-368	10	42	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-368	10	43	148	148	NUM
ajfa-368	10	44	1	1	NUM
ajfa-368	10	45	.	.	PUNCT
ajfa-368	11	1	introduction	introduction	NOUN
ajfa-368	11	2	recent	recent	ADJ
ajfa-368	11	3	collapses	collapse	NOUN
ajfa-368	11	4	such	such	ADJ
ajfa-368	11	5	as	as	ADP
ajfa-368	11	6	enron	enron	PROPN
ajfa-368	11	7	,	,	PUNCT
ajfa-368	11	8	hih	hih	PROPN
ajfa-368	11	9	and	and	CCONJ
ajfa-368	11	10	other	other	ADJ
ajfa-368	11	11	international	international	ADJ
ajfa-368	11	12	businesses	business	NOUN
ajfa-368	11	13	have	have	AUX
ajfa-368	11	14	resulted	result	VERB
ajfa-368	11	15	in	in	ADP
ajfa-368	11	16	a	a	DET
ajfa-368	11	17	tightening	tightening	NOUN
ajfa-368	11	18	of	of	ADP
ajfa-368	11	19	legislation	legislation	NOUN
ajfa-368	11	20	,	,	PUNCT
ajfa-368	11	21	as	as	ADV
ajfa-368	11	22	well	well	ADV
ajfa-368	11	23	as	as	ADP
ajfa-368	11	24	reforms	reform	NOUN
ajfa-368	11	25	to	to	ADP
ajfa-368	11	26	corporate	corporate	ADJ
ajfa-368	11	27	governance	governance	NOUN
ajfa-368	11	28	.	.	PUNCT
ajfa-368	12	1	justice	justice	PROPN
ajfa-368	12	2	owen	owen	PROPN
ajfa-368	12	3	(	(	PUNCT
ajfa-368	12	4	2003	2003	NUM
ajfa-368	12	5	)	)	PUNCT
ajfa-368	12	6	believed	believe	VERB
ajfa-368	12	7	that	that	SCONJ
ajfa-368	12	8	the	the	DET
ajfa-368	12	9	effect	effect	NOUN
ajfa-368	12	10	of	of	ADP
ajfa-368	12	11	corporate	corporate	ADJ
ajfa-368	12	12	governance	governance	NOUN
ajfa-368	12	13	reform	reform	NOUN
ajfa-368	12	14	should	should	AUX
ajfa-368	12	15	be	be	AUX
ajfa-368	12	16	based	base	VERB
ajfa-368	12	17	more	more	ADV
ajfa-368	12	18	on	on	ADP
ajfa-368	12	19	personal	personal	ADJ
ajfa-368	12	20	integrity	integrity	NOUN
ajfa-368	12	21	,	,	PUNCT
ajfa-368	12	22	honesty	honesty	NOUN
ajfa-368	12	23	and	and	CCONJ
ajfa-368	12	24	truthfulness	truthfulness	ADJ
ajfa-368	12	25	rather	rather	ADV
ajfa-368	12	26	than	than	ADP
ajfa-368	12	27	tougher	tough	ADJ
ajfa-368	12	28	legislation	legislation	NOUN
ajfa-368	12	29	and	and	CCONJ
ajfa-368	12	30	corporate	corporate	ADJ
ajfa-368	12	31	governance	governance	NOUN
ajfa-368	12	32	rules	rule	NOUN
ajfa-368	12	33	.	.	PUNCT
ajfa-368	13	1	educational	educational	ADJ
ajfa-368	13	2	institutions	institution	NOUN
ajfa-368	13	3	have	have	VERB
ajfa-368	13	4	a	a	DET
ajfa-368	13	5	vital	vital	ADJ
ajfa-368	13	6	role	role	NOUN
ajfa-368	13	7	to	to	PART
ajfa-368	13	8	play	play	VERB
ajfa-368	13	9	in	in	ADP
ajfa-368	13	10	shaping	shape	VERB
ajfa-368	13	11	the	the	DET
ajfa-368	13	12	new	new	ADJ
ajfa-368	13	13	reforms	reform	NOUN
ajfa-368	13	14	and	and	CCONJ
ajfa-368	13	15	creating	create	VERB
ajfa-368	13	16	a	a	DET
ajfa-368	13	17	more	more	ADV
ajfa-368	13	18	ethical	ethical	ADJ
ajfa-368	13	19	business	business	NOUN
ajfa-368	13	20	environment	environment	NOUN
ajfa-368	13	21	.	.	PUNCT
ajfa-368	14	1	multiple	multiple	ADJ
ajfa-368	14	2	innovations	innovation	NOUN
ajfa-368	14	3	and	and	CCONJ
ajfa-368	14	4	global	global	ADJ
ajfa-368	14	5	communications	communication	NOUN
ajfa-368	14	6	throughout	throughout	ADP
ajfa-368	14	7	the	the	DET
ajfa-368	14	8	world	world	NOUN
ajfa-368	14	9	will	will	AUX
ajfa-368	14	10	have	have	VERB
ajfa-368	14	11	an	an	DET
ajfa-368	14	12	effect	effect	NOUN
ajfa-368	14	13	on	on	ADP
ajfa-368	14	14	business	business	NOUN
ajfa-368	14	15	ethics	ethic	NOUN
ajfa-368	14	16	.	.	PUNCT
ajfa-368	15	1	multinational	multinational	ADJ
ajfa-368	15	2	corporations	corporation	NOUN
ajfa-368	15	3	are	be	AUX
ajfa-368	15	4	more	more	ADV
ajfa-368	15	5	likely	likely	ADJ
ajfa-368	15	6	to	to	PART
ajfa-368	15	7	be	be	AUX
ajfa-368	15	8	at	at	ADP
ajfa-368	15	9	risk	risk	NOUN
ajfa-368	15	10	due	due	ADP
ajfa-368	15	11	to	to	ADP
ajfa-368	15	12	ethical	ethical	ADJ
ajfa-368	15	13	issues	issue	NOUN
ajfa-368	15	14	that	that	PRON
ajfa-368	15	15	result	result	VERB
ajfa-368	15	16	from	from	ADP
ajfa-368	15	17	cultural	cultural	ADJ
ajfa-368	15	18	diversity	diversity	NOUN
ajfa-368	15	19	of	of	ADP
ajfa-368	15	20	local	local	ADJ
ajfa-368	15	21	staff	staff	NOUN
ajfa-368	15	22	in	in	ADP
ajfa-368	15	23	host	host	NOUN
ajfa-368	15	24	countries	country	NOUN
ajfa-368	15	25	.	.	PUNCT
ajfa-368	16	1	salter	salter	PROPN
ajfa-368	16	2	et	et	PROPN
ajfa-368	16	3	al	al	PROPN
ajfa-368	16	4	.	.	PROPN
ajfa-368	17	1	(	(	PUNCT
ajfa-368	17	2	2001	2001	NUM
ajfa-368	17	3	)	)	PUNCT
ajfa-368	17	4	discussed	discuss	VERB
ajfa-368	17	5	this	this	DET
ajfa-368	17	6	issue	issue	NOUN
ajfa-368	17	7	and	and	CCONJ
ajfa-368	17	8	recommended	recommend	VERB
ajfa-368	17	9	two	two	NUM
ajfa-368	17	10	solutions	solution	NOUN
ajfa-368	17	11	to	to	PART
ajfa-368	17	12	overcome	overcome	VERB
ajfa-368	17	13	the	the	DET
ajfa-368	17	14	cultural	cultural	ADJ
ajfa-368	17	15	constraints	constraint	NOUN
ajfa-368	17	16	that	that	SCONJ
ajfa-368	17	17	global	global	ADJ
ajfa-368	17	18	audit	audit	NOUN
ajfa-368	17	19	firms	firm	NOUN
ajfa-368	17	20	are	be	AUX
ajfa-368	17	21	facing	face	VERB
ajfa-368	17	22	as	as	SCONJ
ajfa-368	17	23	they	they	PRON
ajfa-368	17	24	are	be	AUX
ajfa-368	17	25	dependent	dependent	ADJ
ajfa-368	17	26	on	on	ADP
ajfa-368	17	27	the	the	DET
ajfa-368	17	28	judgment	judgment	NOUN
ajfa-368	17	29	,	,	PUNCT
ajfa-368	17	30	norms	norm	NOUN
ajfa-368	17	31	and	and	CCONJ
ajfa-368	17	32	standards	standard	NOUN
ajfa-368	17	33	of	of	ADP
ajfa-368	17	34	their	their	PRON
ajfa-368	17	35	staff	staff	NOUN
ajfa-368	17	36	in	in	ADP
ajfa-368	17	37	each	each	DET
ajfa-368	17	38	country	country	NOUN
ajfa-368	17	39	.	.	PUNCT
ajfa-368	18	1	one	one	NUM
ajfa-368	18	2	is	be	AUX
ajfa-368	18	3	to	to	PART
ajfa-368	18	4	accept	accept	VERB
ajfa-368	18	5	the	the	DET
ajfa-368	18	6	local	local	ADJ
ajfa-368	18	7	standards	standard	NOUN
ajfa-368	18	8	of	of	ADP
ajfa-368	18	9	the	the	DET
ajfa-368	18	10	staff	staff	NOUN
ajfa-368	18	11	.	.	PUNCT
ajfa-368	19	1	while	while	SCONJ
ajfa-368	19	2	such	such	DET
ajfa-368	19	3	a	a	DET
ajfa-368	19	4	solution	solution	NOUN
ajfa-368	19	5	may	may	AUX
ajfa-368	19	6	have	have	AUX
ajfa-368	19	7	been	be	AUX
ajfa-368	19	8	acceptable	acceptable	ADJ
ajfa-368	19	9	in	in	ADP
ajfa-368	19	10	the	the	DET
ajfa-368	19	11	past	past	NOUN
ajfa-368	19	12	it	it	PRON
ajfa-368	19	13	is	be	AUX
ajfa-368	19	14	unlikely	unlikely	ADJ
ajfa-368	19	15	to	to	PART
ajfa-368	19	16	be	be	AUX
ajfa-368	19	17	acceptable	acceptable	ADJ
ajfa-368	19	18	now	now	ADV
ajfa-368	19	19	.	.	PUNCT
ajfa-368	20	1	a	a	DET
ajfa-368	20	2	high	high	ADJ
ajfa-368	20	3	and	and	CCONJ
ajfa-368	20	4	consistent	consistent	ADJ
ajfa-368	20	5	standard	standard	NOUN
ajfa-368	20	6	of	of	ADP
ajfa-368	20	7	auditing	auditing	NOUN
ajfa-368	20	8	is	be	AUX
ajfa-368	20	9	incompatible	incompatible	ADJ
ajfa-368	20	10	with	with	ADP
ajfa-368	20	11	audit	audit	NOUN
ajfa-368	20	12	and	and	CCONJ
ajfa-368	20	13	ethical	ethical	ADJ
ajfa-368	20	14	standards	standard	NOUN
ajfa-368	20	15	that	that	PRON
ajfa-368	20	16	fluctuate	fluctuate	NOUN
ajfa-368	20	17	nationally	nationally	ADV
ajfa-368	20	18	.	.	PUNCT
ajfa-368	21	1	the	the	DET
ajfa-368	21	2	second	second	ADJ
ajfa-368	21	3	solution	solution	NOUN
ajfa-368	21	4	is	be	AUX
ajfa-368	21	5	to	to	PART
ajfa-368	21	6	train	train	VERB
ajfa-368	21	7	auditors	auditor	NOUN
ajfa-368	21	8	to	to	PART
ajfa-368	21	9	achieve	achieve	VERB
ajfa-368	21	10	common	common	ADJ
ajfa-368	21	11	standards	standard	NOUN
ajfa-368	21	12	of	of	ADP
ajfa-368	21	13	ethical	ethical	ADJ
ajfa-368	21	14	behaviour	behaviour	NOUN
ajfa-368	21	15	.	.	PUNCT
ajfa-368	22	1	while	while	SCONJ
ajfa-368	22	2	training	training	NOUN
ajfa-368	22	3	is	be	AUX
ajfa-368	22	4	an	an	DET
ajfa-368	22	5	alternative	alternative	ADJ
ajfa-368	22	6	solution	solution	NOUN
ajfa-368	22	7	,	,	PUNCT
ajfa-368	22	8	it	it	PRON
ajfa-368	22	9	has	have	VERB
ajfa-368	22	10	a	a	DET
ajfa-368	22	11	root	root	NOUN
ajfa-368	22	12	in	in	ADP
ajfa-368	22	13	culture	culture	NOUN
ajfa-368	22	14	.	.	PUNCT
ajfa-368	23	1	salter	salter	PROPN
ajfa-368	23	2	et	et	PROPN
ajfa-368	23	3	al	al	PROPN
ajfa-368	23	4	.	.	PROPN
ajfa-368	24	1	(	(	PUNCT
ajfa-368	24	2	2001	2001	NUM
ajfa-368	24	3	)	)	PUNCT
ajfa-368	24	4	provide	provide	VERB
ajfa-368	24	5	evidence	evidence	NOUN
ajfa-368	24	6	on	on	ADP
ajfa-368	24	7	cultural	cultural	ADJ
ajfa-368	24	8	motivations	motivation	NOUN
ajfa-368	24	9	in	in	ADP
ajfa-368	24	10	ethical	ethical	ADJ
ajfa-368	24	11	training	training	NOUN
ajfa-368	24	12	and	and	CCONJ
ajfa-368	24	13	examine	examine	VERB
ajfa-368	24	14	how	how	SCONJ
ajfa-368	24	15	training	training	NOUN
ajfa-368	24	16	can	can	AUX
ajfa-368	24	17	affect	affect	VERB
ajfa-368	24	18	ethical	ethical	ADJ
ajfa-368	24	19	attitudes	attitude	NOUN
ajfa-368	24	20	of	of	ADP
ajfa-368	24	21	college	college	NOUN
ajfa-368	24	22	students	student	NOUN
ajfa-368	24	23	as	as	ADP
ajfa-368	24	24	future	future	ADJ
ajfa-368	24	25	professionals	professional	NOUN
ajfa-368	24	26	and	and	CCONJ
ajfa-368	24	27	managers	manager	NOUN
ajfa-368	24	28	.	.	PUNCT
ajfa-368	25	1	they	they	PRON
ajfa-368	25	2	have	have	AUX
ajfa-368	25	3	examined	examine	VERB
ajfa-368	25	4	the	the	DET
ajfa-368	25	5	attitudes	attitude	NOUN
ajfa-368	25	6	of	of	ADP
ajfa-368	25	7	accounting	accounting	NOUN
ajfa-368	25	8	students	student	NOUN
ajfa-368	25	9	in	in	ADP
ajfa-368	25	10	the	the	DET
ajfa-368	25	11	uk	uk	PROPN
ajfa-368	25	12	and	and	CCONJ
ajfa-368	25	13	in	in	ADP
ajfa-368	25	14	the	the	DET
ajfa-368	25	15	us	us	PROPN
ajfa-368	25	16	that	that	PRON
ajfa-368	25	17	are	be	AUX
ajfa-368	25	18	similar	similar	ADJ
ajfa-368	25	19	in	in	ADP
ajfa-368	25	20	terms	term	NOUN
ajfa-368	25	21	of	of	ADP
ajfa-368	25	22	training	training	NOUN
ajfa-368	25	23	.	.	PUNCT
ajfa-368	26	1	however	however	ADV
ajfa-368	26	2	,	,	PUNCT
ajfa-368	26	3	these	these	DET
ajfa-368	26	4	two	two	NUM
ajfa-368	26	5	countries	country	NOUN
ajfa-368	26	6	have	have	VERB
ajfa-368	26	7	distinct	distinct	ADJ
ajfa-368	26	8	cultures	culture	NOUN
ajfa-368	26	9	.	.	PUNCT
ajfa-368	27	1	this	this	DET
ajfa-368	27	2	study	study	NOUN
ajfa-368	27	3	examines	examine	VERB
ajfa-368	27	4	attitudes	attitude	NOUN
ajfa-368	27	5	towards	towards	ADP
ajfa-368	27	6	a	a	DET
ajfa-368	27	7	variety	variety	NOUN
ajfa-368	27	8	of	of	ADP
ajfa-368	27	9	cheating	cheat	VERB
ajfa-368	27	10	scenarios	scenario	NOUN
ajfa-368	27	11	in	in	ADP
ajfa-368	27	12	academic	academic	ADJ
ajfa-368	27	13	and	and	CCONJ
ajfa-368	27	14	business	business	NOUN
ajfa-368	27	15	environments	environment	NOUN
ajfa-368	27	16	.	.	PUNCT
ajfa-368	28	1	the	the	DET
ajfa-368	28	2	sample	sample	NOUN
ajfa-368	28	3	consisted	consist	VERB
ajfa-368	28	4	of	of	ADP
ajfa-368	28	5	students	student	NOUN
ajfa-368	28	6	who	who	PRON
ajfa-368	28	7	study	study	VERB
ajfa-368	28	8	in	in	ADP
ajfa-368	28	9	the	the	DET
ajfa-368	28	10	same	same	ADJ
ajfa-368	28	11	classroom	classroom	NOUN
ajfa-368	28	12	but	but	CCONJ
ajfa-368	28	13	come	come	VERB
ajfa-368	28	14	from	from	ADP
ajfa-368	28	15	different	different	ADJ
ajfa-368	28	16	cultural	cultural	ADJ
ajfa-368	28	17	backgrounds	background	NOUN
ajfa-368	28	18	.	.	PUNCT
ajfa-368	29	1	this	this	DET
ajfa-368	29	2	research	research	NOUN
ajfa-368	29	3	will	will	AUX
ajfa-368	29	4	make	make	VERB
ajfa-368	29	5	a	a	DET
ajfa-368	29	6	significant	significant	ADJ
ajfa-368	29	7	contribution	contribution	NOUN
ajfa-368	29	8	to	to	ADP
ajfa-368	29	9	evaluating	evaluate	VERB
ajfa-368	29	10	cultural	cultural	ADJ
ajfa-368	29	11	differences	difference	NOUN
ajfa-368	29	12	with	with	ADP
ajfa-368	29	13	respect	respect	NOUN
ajfa-368	29	14	to	to	ADP
ajfa-368	29	15	ethical	ethical	ADJ
ajfa-368	29	16	dispositions	disposition	NOUN
ajfa-368	29	17	.	.	PUNCT
ajfa-368	30	1	specifically	specifically	ADV
ajfa-368	30	2	this	this	DET
ajfa-368	30	3	research	research	NOUN
ajfa-368	30	4	addresses	address	VERB
ajfa-368	30	5	the	the	DET
ajfa-368	30	6	degree	degree	NOUN
ajfa-368	30	7	of	of	ADP
ajfa-368	30	8	differences	difference	NOUN
ajfa-368	30	9	in	in	ADP
ajfa-368	30	10	the	the	DET
ajfa-368	30	11	ethical	ethical	ADJ
ajfa-368	30	12	orientations	orientation	NOUN
ajfa-368	30	13	of	of	ADP
ajfa-368	30	14	a	a	DET
ajfa-368	30	15	potential	potential	ADJ
ajfa-368	30	16	pool	pool	NOUN
ajfa-368	30	17	of	of	ADP
ajfa-368	30	18	future	future	ADJ
ajfa-368	30	19	accountants	accountant	NOUN
ajfa-368	30	20	/	/	SYM
ajfa-368	30	21	auditors	auditor	NOUN
ajfa-368	30	22	in	in	ADP
ajfa-368	30	23	australia	australia	PROPN
ajfa-368	30	24	,	,	PUNCT
ajfa-368	30	25	south	south	PROPN
ajfa-368	30	26	asia	asia	PROPN
ajfa-368	30	27	and	and	CCONJ
ajfa-368	30	28	east	east	PROPN
ajfa-368	30	29	asia	asia	PROPN
ajfa-368	30	30	.	.	PUNCT
ajfa-368	31	1	the	the	DET
ajfa-368	31	2	results	result	NOUN
ajfa-368	31	3	of	of	ADP
ajfa-368	31	4	this	this	DET
ajfa-368	31	5	study	study	NOUN
ajfa-368	31	6	will	will	AUX
ajfa-368	31	7	also	also	ADV
ajfa-368	31	8	enhance	enhance	VERB
ajfa-368	31	9	current	current	ADJ
ajfa-368	31	10	knowledge	knowledge	NOUN
ajfa-368	31	11	on	on	ADP
ajfa-368	31	12	whether	whether	SCONJ
ajfa-368	31	13	business	business	NOUN
ajfa-368	31	14	ethics	ethic	NOUN
ajfa-368	31	15	is	be	AUX
ajfa-368	31	16	humanity	humanity	NOUN
ajfa-368	31	17	-	-	PUNCT
ajfa-368	31	18	based	base	VERB
ajfa-368	31	19	or	or	CCONJ
ajfa-368	31	20	culture	culture	NOUN
ajfa-368	31	21	-	-	PUNCT
ajfa-368	31	22	based	base	VERB
ajfa-368	31	23	.	.	PUNCT
ajfa-368	32	1	the	the	DET
ajfa-368	32	2	findings	finding	NOUN
ajfa-368	32	3	will	will	AUX
ajfa-368	32	4	assist	assist	VERB
ajfa-368	32	5	in	in	ADP
ajfa-368	32	6	developing	develop	VERB
ajfa-368	32	7	both	both	CCONJ
ajfa-368	32	8	a	a	DET
ajfa-368	32	9	national	national	ADJ
ajfa-368	32	10	and	and	CCONJ
ajfa-368	32	11	an	an	DET
ajfa-368	32	12	international	international	ADJ
ajfa-368	32	13	code	code	NOUN
ajfa-368	32	14	of	of	ADP
ajfa-368	32	15	ethics	ethic	NOUN
ajfa-368	32	16	and	and	CCONJ
ajfa-368	32	17	impose	impose	VERB
ajfa-368	32	18	the	the	DET
ajfa-368	32	19	same	same	ADJ
ajfa-368	32	20	ethical	ethical	ADJ
ajfa-368	32	21	practices	practice	NOUN
ajfa-368	32	22	to	to	PART
ajfa-368	32	23	take	take	VERB
ajfa-368	32	24	into	into	ADP
ajfa-368	32	25	account	account	NOUN
ajfa-368	32	26	the	the	DET
ajfa-368	32	27	differences	difference	NOUN
ajfa-368	32	28	in	in	ADP
ajfa-368	32	29	ethical	ethical	ADJ
ajfa-368	32	30	orientations	orientation	NOUN
ajfa-368	32	31	and	and	CCONJ
ajfa-368	32	32	cultural	cultural	ADJ
ajfa-368	32	33	norms	norm	NOUN
ajfa-368	32	34	.	.	PUNCT
ajfa-368	33	1	2	2	X
ajfa-368	33	2	.	.	X
ajfa-368	33	3	literature	literature	NOUN
ajfa-368	33	4	review	review	NOUN
ajfa-368	33	5	in	in	ADP
ajfa-368	33	6	the	the	DET
ajfa-368	33	7	1970s	1970	NOUN
ajfa-368	33	8	,	,	PUNCT
ajfa-368	33	9	insider	insider	NOUN
ajfa-368	33	10	trading	trading	NOUN
ajfa-368	33	11	scandals	scandal	NOUN
ajfa-368	33	12	tarnished	tarnish	VERB
ajfa-368	33	13	the	the	DET
ajfa-368	33	14	reputations	reputation	NOUN
ajfa-368	33	15	of	of	ADP
ajfa-368	33	16	some	some	DET
ajfa-368	33	17	financial	financial	ADJ
ajfa-368	33	18	institutions	institution	NOUN
ajfa-368	33	19	and	and	CCONJ
ajfa-368	33	20	since	since	SCONJ
ajfa-368	33	21	that	that	DET
ajfa-368	33	22	time	time	NOUN
ajfa-368	33	23	business	business	NOUN
ajfa-368	33	24	ethics	ethic	NOUN
ajfa-368	33	25	has	have	AUX
ajfa-368	33	26	become	become	VERB
ajfa-368	33	27	a	a	DET
ajfa-368	33	28	prime	prime	ADJ
ajfa-368	33	29	academic	academic	ADJ
ajfa-368	33	30	growth	growth	NOUN
ajfa-368	33	31	industry	industry	NOUN
ajfa-368	33	32	.	.	PUNCT
ajfa-368	34	1	introducing	introduce	VERB
ajfa-368	34	2	courses	course	NOUN
ajfa-368	34	3	in	in	ADP
ajfa-368	34	4	business	business	NOUN
ajfa-368	34	5	ethics	ethic	NOUN
ajfa-368	34	6	or	or	CCONJ
ajfa-368	34	7	integrating	integrate	VERB
ajfa-368	34	8	ethics	ethic	NOUN
ajfa-368	34	9	into	into	ADP
ajfa-368	34	10	the	the	DET
ajfa-368	34	11	existing	exist	VERB
ajfa-368	34	12	courses	course	NOUN
ajfa-368	34	13	has	have	AUX
ajfa-368	34	14	been	be	AUX
ajfa-368	34	15	recommended	recommend	VERB
ajfa-368	34	16	by	by	ADP
ajfa-368	34	17	some	some	DET
ajfa-368	34	18	researchers	researcher	NOUN
ajfa-368	34	19	(	(	PUNCT
ajfa-368	34	20	lewin	lewin	PROPN
ajfa-368	34	21	(	(	PUNCT
ajfa-368	34	22	1983	1983	NUM
ajfa-368	34	23	)	)	PUNCT
ajfa-368	34	24	;	;	PUNCT
ajfa-368	34	25	salmans	salman	NOUN
ajfa-368	34	26	(	(	PUNCT
ajfa-368	34	27	1987	1987	NUM
ajfa-368	34	28	)	)	PUNCT
ajfa-368	34	29	;	;	PUNCT
ajfa-368	34	30	vogel	vogel	NOUN
ajfa-368	34	31	(	(	PUNCT
ajfa-368	34	32	1987	1987	NUM
ajfa-368	34	33	)	)	PUNCT
ajfa-368	34	34	;	;	PUNCT
ajfa-368	34	35	felicetti	felicetti	PROPN
ajfa-368	34	36	and	and	CCONJ
ajfa-368	34	37	stewart	stewart	PROPN
ajfa-368	34	38	(	(	PUNCT
ajfa-368	34	39	1998	1998	NUM
ajfa-368	34	40	)	)	PUNCT
ajfa-368	34	41	)	)	PUNCT
ajfa-368	34	42	.	.	PUNCT
ajfa-368	35	1	lewin	lewin	PROPN
ajfa-368	35	2	(	(	PUNCT
ajfa-368	35	3	1983	1983	NUM
ajfa-368	35	4	)	)	PUNCT
ajfa-368	35	5	believes	believe	VERB
ajfa-368	35	6	that	that	SCONJ
ajfa-368	35	7	courses	course	NOUN
ajfa-368	35	8	in	in	ADP
ajfa-368	35	9	ethics	ethic	NOUN
ajfa-368	35	10	would	would	AUX
ajfa-368	35	11	bring	bring	VERB
ajfa-368	35	12	some	some	DET
ajfa-368	35	13	positive	positive	ADJ
ajfa-368	35	14	changes	change	NOUN
ajfa-368	35	15	to	to	ADP
ajfa-368	35	16	the	the	DET
ajfa-368	35	17	business	business	NOUN
ajfa-368	35	18	world	world	NOUN
ajfa-368	35	19	.	.	PUNCT
ajfa-368	36	1	according	accord	VERB
ajfa-368	36	2	to	to	ADP
ajfa-368	36	3	him	he	PRON
ajfa-368	36	4	some	some	DET
ajfa-368	36	5	alumni	alumnus	NOUN
ajfa-368	36	6	who	who	PRON
ajfa-368	36	7	had	have	AUX
ajfa-368	36	8	taken	take	VERB
ajfa-368	36	9	ethics	ethic	NOUN
ajfa-368	36	10	courses	course	NOUN
ajfa-368	36	11	had	have	AUX
ajfa-368	36	12	seen	see	VERB
ajfa-368	36	13	it	it	PRON
ajfa-368	36	14	as	as	ADP
ajfa-368	36	15	a	a	DET
ajfa-368	36	16	helpful	helpful	ADJ
ajfa-368	36	17	experience	experience	NOUN
ajfa-368	36	18	.	.	PUNCT
ajfa-368	37	1	vogel	vogel	NOUN
ajfa-368	37	2	(	(	PUNCT
ajfa-368	37	3	1987	1987	NUM
ajfa-368	37	4	)	)	PUNCT
ajfa-368	37	5	emphasised	emphasise	VERB
ajfa-368	37	6	the	the	DET
ajfa-368	37	7	teaching	teaching	NOUN
ajfa-368	37	8	of	of	ADP
ajfa-368	37	9	ethics	ethic	NOUN
ajfa-368	37	10	at	at	ADP
ajfa-368	37	11	asian	asian	ADJ
ajfa-368	37	12	journal	journal	PROPN
ajfa-368	37	13	of	of	ADP
ajfa-368	37	14	finance	finance	PROPN
ajfa-368	37	15	&	&	CCONJ
ajfa-368	37	16	accounting	accounting	PROPN
ajfa-368	37	17	issn	issn	PROPN
ajfa-368	37	18	1946	1946	NUM
ajfa-368	37	19	-	-	PUNCT
ajfa-368	37	20	052x	052x	NOUN
ajfa-368	37	21	2009	2009	NUM
ajfa-368	37	22	,	,	PUNCT
ajfa-368	37	23	vol	vol	NOUN
ajfa-368	37	24	.	.	PROPN
ajfa-368	37	25	1	1	NUM
ajfa-368	37	26	,	,	PUNCT
ajfa-368	37	27	no	no	INTJ
ajfa-368	37	28	.	.	NOUN
ajfa-368	37	29	2	2	NUM
ajfa-368	37	30	:	:	PUNCT
ajfa-368	37	31	e7	e7	PROPN
ajfa-368	37	32	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-368	37	33	149	149	NUM
ajfa-368	37	34	business	business	NOUN
ajfa-368	37	35	schools	school	NOUN
ajfa-368	37	36	.	.	PUNCT
ajfa-368	38	1	he	he	PRON
ajfa-368	38	2	believes	believe	VERB
ajfa-368	38	3	schools	school	NOUN
ajfa-368	38	4	can	can	AUX
ajfa-368	38	5	teach	teach	VERB
ajfa-368	38	6	the	the	DET
ajfa-368	38	7	nation	nation	NOUN
ajfa-368	38	8	’s	’s	PART
ajfa-368	38	9	future	future	ADJ
ajfa-368	38	10	business	business	NOUN
ajfa-368	38	11	leaders	leader	NOUN
ajfa-368	38	12	how	how	SCONJ
ajfa-368	38	13	to	to	PART
ajfa-368	38	14	manage	manage	VERB
ajfa-368	38	15	their	their	PRON
ajfa-368	38	16	companies	company	NOUN
ajfa-368	38	17	,	,	PUNCT
ajfa-368	38	18	divisions	division	NOUN
ajfa-368	38	19	or	or	CCONJ
ajfa-368	38	20	units	unit	NOUN
ajfa-368	38	21	,	,	PUNCT
ajfa-368	38	22	how	how	SCONJ
ajfa-368	38	23	to	to	PART
ajfa-368	38	24	behave	behave	VERB
ajfa-368	38	25	ethically	ethically	ADV
ajfa-368	38	26	,	,	PUNCT
ajfa-368	38	27	how	how	SCONJ
ajfa-368	38	28	to	to	PART
ajfa-368	38	29	be	be	AUX
ajfa-368	38	30	honest	honest	ADJ
ajfa-368	38	31	in	in	ADP
ajfa-368	38	32	dealing	deal	VERB
ajfa-368	38	33	with	with	ADP
ajfa-368	38	34	customers	customer	NOUN
ajfa-368	38	35	and	and	CCONJ
ajfa-368	38	36	how	how	SCONJ
ajfa-368	38	37	to	to	PART
ajfa-368	38	38	minimise	minimise	VERB
ajfa-368	38	39	the	the	DET
ajfa-368	38	40	violations	violation	NOUN
ajfa-368	38	41	of	of	ADP
ajfa-368	38	42	company	company	NOUN
ajfa-368	38	43	policies	policy	NOUN
ajfa-368	38	44	or	or	CCONJ
ajfa-368	38	45	the	the	DET
ajfa-368	38	46	law	law	NOUN
ajfa-368	38	47	.	.	PUNCT
ajfa-368	39	1	salmans	salman	NOUN
ajfa-368	39	2	(	(	PUNCT
ajfa-368	39	3	1987	1987	NUM
ajfa-368	39	4	)	)	PUNCT
ajfa-368	39	5	stated	state	VERB
ajfa-368	39	6	“	"	PUNCT
ajfa-368	39	7	many	many	ADJ
ajfa-368	39	8	academics	academic	NOUN
ajfa-368	39	9	believe	believe	VERB
ajfa-368	39	10	that	that	SCONJ
ajfa-368	39	11	ethics	ethic	NOUN
ajfa-368	39	12	should	should	AUX
ajfa-368	39	13	be	be	AUX
ajfa-368	39	14	integrated	integrate	VERB
ajfa-368	39	15	into	into	ADP
ajfa-368	39	16	every	every	DET
ajfa-368	39	17	course	course	NOUN
ajfa-368	39	18	from	from	ADP
ajfa-368	39	19	accounting	account	VERB
ajfa-368	39	20	to	to	ADP
ajfa-368	39	21	organizational	organizational	ADJ
ajfa-368	39	22	behaviour	behaviour	NOUN
ajfa-368	39	23	,	,	PUNCT
ajfa-368	39	24	to	to	PART
ajfa-368	39	25	underscore	underscore	VERB
ajfa-368	39	26	its	its	PRON
ajfa-368	39	27	importance	importance	NOUN
ajfa-368	39	28	”	"	PUNCT
ajfa-368	39	29	(	(	PUNCT
ajfa-368	39	30	p.	p.	NOUN
ajfa-368	39	31	64	64	NUM
ajfa-368	39	32	)	)	PUNCT
ajfa-368	39	33	.	.	PUNCT
ajfa-368	40	1	felicetti	felicetti	PROPN
ajfa-368	40	2	and	and	CCONJ
ajfa-368	40	3	stewart	stewart	PROPN
ajfa-368	40	4	(	(	PUNCT
ajfa-368	40	5	1998	1998	NUM
ajfa-368	40	6	)	)	PUNCT
ajfa-368	40	7	assessed	assess	VERB
ajfa-368	40	8	the	the	DET
ajfa-368	40	9	attitudes	attitude	NOUN
ajfa-368	40	10	of	of	ADP
ajfa-368	40	11	australian	australian	ADJ
ajfa-368	40	12	business	business	NOUN
ajfa-368	40	13	students	student	NOUN
ajfa-368	40	14	toward	toward	ADP
ajfa-368	40	15	the	the	DET
ajfa-368	40	16	teaching	teaching	NOUN
ajfa-368	40	17	of	of	ADP
ajfa-368	40	18	business	business	NOUN
ajfa-368	40	19	ethics	ethic	NOUN
ajfa-368	40	20	.	.	PUNCT
ajfa-368	41	1	they	they	PRON
ajfa-368	41	2	found	find	VERB
ajfa-368	41	3	business	business	NOUN
ajfa-368	41	4	majors	major	NOUN
ajfa-368	41	5	who	who	PRON
ajfa-368	41	6	had	have	AUX
ajfa-368	41	7	taken	take	VERB
ajfa-368	41	8	a	a	DET
ajfa-368	41	9	business	business	NOUN
ajfa-368	41	10	ethics	ethic	NOUN
ajfa-368	41	11	course	course	NOUN
ajfa-368	41	12	placed	place	VERB
ajfa-368	41	13	greater	great	ADJ
ajfa-368	41	14	importance	importance	NOUN
ajfa-368	41	15	on	on	ADP
ajfa-368	41	16	the	the	DET
ajfa-368	41	17	teaching	teaching	NOUN
ajfa-368	41	18	of	of	ADP
ajfa-368	41	19	a	a	DET
ajfa-368	41	20	business	business	NOUN
ajfa-368	41	21	ethics	ethic	NOUN
ajfa-368	41	22	course	course	NOUN
ajfa-368	41	23	and	and	CCONJ
ajfa-368	41	24	found	find	VERB
ajfa-368	41	25	the	the	DET
ajfa-368	41	26	experience	experience	NOUN
ajfa-368	41	27	to	to	PART
ajfa-368	41	28	be	be	AUX
ajfa-368	41	29	more	more	ADV
ajfa-368	41	30	valuable	valuable	ADJ
ajfa-368	41	31	than	than	ADP
ajfa-368	41	32	those	those	PRON
ajfa-368	41	33	who	who	PRON
ajfa-368	41	34	had	have	AUX
ajfa-368	41	35	not	not	PART
ajfa-368	41	36	taken	take	VERB
ajfa-368	41	37	such	such	DET
ajfa-368	41	38	a	a	DET
ajfa-368	41	39	course	course	NOUN
ajfa-368	41	40	.	.	PUNCT
ajfa-368	42	1	contrary	contrary	ADJ
ajfa-368	42	2	to	to	ADP
ajfa-368	42	3	the	the	DET
ajfa-368	42	4	above	above	ADJ
ajfa-368	42	5	findings	finding	NOUN
ajfa-368	42	6	that	that	SCONJ
ajfa-368	42	7	teaching	teach	VERB
ajfa-368	42	8	ethics	ethic	NOUN
ajfa-368	42	9	is	be	AUX
ajfa-368	42	10	important	important	ADJ
ajfa-368	42	11	,	,	PUNCT
ajfa-368	42	12	peppas	peppa	NOUN
ajfa-368	42	13	and	and	CCONJ
ajfa-368	42	14	diskin	diskin	X
ajfa-368	42	15	(	(	PUNCT
ajfa-368	42	16	2001	2001	NUM
ajfa-368	42	17	)	)	PUNCT
ajfa-368	42	18	examined	examine	VERB
ajfa-368	42	19	the	the	DET
ajfa-368	42	20	attitudes	attitude	NOUN
ajfa-368	42	21	of	of	ADP
ajfa-368	42	22	current	current	ADJ
ajfa-368	42	23	students	student	NOUN
ajfa-368	42	24	enrolled	enrol	VERB
ajfa-368	42	25	at	at	ADP
ajfa-368	42	26	a	a	DET
ajfa-368	42	27	large	large	ADJ
ajfa-368	42	28	university	university	NOUN
ajfa-368	42	29	in	in	ADP
ajfa-368	42	30	the	the	DET
ajfa-368	42	31	southern	southern	ADJ
ajfa-368	42	32	usa	usa	PROPN
ajfa-368	42	33	towards	towards	ADP
ajfa-368	42	34	professional	professional	ADJ
ajfa-368	42	35	and	and	CCONJ
ajfa-368	42	36	business	business	NOUN
ajfa-368	42	37	ethics	ethic	NOUN
ajfa-368	42	38	.	.	PUNCT
ajfa-368	43	1	they	they	PRON
ajfa-368	43	2	found	find	VERB
ajfa-368	43	3	that	that	SCONJ
ajfa-368	43	4	taking	take	VERB
ajfa-368	43	5	a	a	DET
ajfa-368	43	6	course	course	NOUN
ajfa-368	43	7	in	in	ADP
ajfa-368	43	8	ethics	ethic	NOUN
ajfa-368	43	9	did	do	AUX
ajfa-368	43	10	not	not	PART
ajfa-368	43	11	significantly	significantly	ADV
ajfa-368	43	12	affect	affect	VERB
ajfa-368	43	13	students	student	NOUN
ajfa-368	43	14	’	'	PUNCT
ajfa-368	43	15	attitudes	attitude	NOUN
ajfa-368	43	16	towards	towards	ADP
ajfa-368	43	17	professional	professional	ADJ
ajfa-368	43	18	morality	morality	NOUN
ajfa-368	43	19	.	.	PUNCT
ajfa-368	44	1	becker	becker	PROPN
ajfa-368	44	2	and	and	CCONJ
ajfa-368	44	3	fritzsche	fritzsche	NOUN
ajfa-368	44	4	(	(	PUNCT
ajfa-368	44	5	1987	1987	NUM
ajfa-368	44	6	)	)	PUNCT
ajfa-368	44	7	conducted	conduct	VERB
ajfa-368	44	8	an	an	DET
ajfa-368	44	9	initial	initial	ADJ
ajfa-368	44	10	cross	cross	ADJ
ajfa-368	44	11	-	-	ADJ
ajfa-368	44	12	cultural	cultural	ADJ
ajfa-368	44	13	study	study	NOUN
ajfa-368	44	14	on	on	ADP
ajfa-368	44	15	the	the	DET
ajfa-368	44	16	ethical	ethical	ADJ
ajfa-368	44	17	attitudes	attitude	NOUN
ajfa-368	44	18	of	of	ADP
ajfa-368	44	19	marketing	marketing	NOUN
ajfa-368	44	20	managers	manager	NOUN
ajfa-368	44	21	in	in	ADP
ajfa-368	44	22	france	france	PROPN
ajfa-368	44	23	,	,	PUNCT
ajfa-368	44	24	germany	germany	PROPN
ajfa-368	44	25	and	and	CCONJ
ajfa-368	44	26	the	the	DET
ajfa-368	44	27	us	us	PROPN
ajfa-368	44	28	.	.	PUNCT
ajfa-368	45	1	their	their	PRON
ajfa-368	45	2	questionnaire	questionnaire	NOUN
ajfa-368	45	3	consisted	consist	VERB
ajfa-368	45	4	of	of	ADP
ajfa-368	45	5	seven	seven	NUM
ajfa-368	45	6	statements	statement	NOUN
ajfa-368	45	7	on	on	ADP
ajfa-368	45	8	the	the	DET
ajfa-368	45	9	code	code	NOUN
ajfa-368	45	10	of	of	ADP
ajfa-368	45	11	ethics	ethic	NOUN
ajfa-368	45	12	and	and	CCONJ
ajfa-368	45	13	eight	eight	NUM
ajfa-368	45	14	statements	statement	NOUN
ajfa-368	45	15	on	on	ADP
ajfa-368	45	16	business	business	NOUN
ajfa-368	45	17	practices	practice	NOUN
ajfa-368	45	18	.	.	PUNCT
ajfa-368	46	1	they	they	PRON
ajfa-368	46	2	found	find	VERB
ajfa-368	46	3	that	that	SCONJ
ajfa-368	46	4	french	french	ADJ
ajfa-368	46	5	managers	manager	NOUN
ajfa-368	46	6	are	be	AUX
ajfa-368	46	7	more	more	ADV
ajfa-368	46	8	optimistic	optimistic	ADJ
ajfa-368	46	9	than	than	ADP
ajfa-368	46	10	those	those	PRON
ajfa-368	46	11	of	of	ADP
ajfa-368	46	12	the	the	DET
ajfa-368	46	13	other	other	ADJ
ajfa-368	46	14	two	two	NUM
ajfa-368	46	15	countries	country	NOUN
ajfa-368	46	16	about	about	ADP
ajfa-368	46	17	the	the	DET
ajfa-368	46	18	effect	effect	NOUN
ajfa-368	46	19	that	that	SCONJ
ajfa-368	46	20	ethical	ethical	ADJ
ajfa-368	46	21	codes	code	NOUN
ajfa-368	46	22	may	may	AUX
ajfa-368	46	23	have	have	AUX
ajfa-368	46	24	on	on	ADP
ajfa-368	46	25	business	business	NOUN
ajfa-368	46	26	activities	activity	NOUN
ajfa-368	46	27	.	.	PUNCT
ajfa-368	47	1	in	in	ADP
ajfa-368	47	2	contrast	contrast	NOUN
ajfa-368	47	3	,	,	PUNCT
ajfa-368	47	4	german	german	ADJ
ajfa-368	47	5	managers	manager	NOUN
ajfa-368	47	6	appeared	appear	VERB
ajfa-368	47	7	to	to	PART
ajfa-368	47	8	be	be	AUX
ajfa-368	47	9	more	more	ADV
ajfa-368	47	10	pessimistic	pessimistic	ADJ
ajfa-368	47	11	concerning	concern	VERB
ajfa-368	47	12	the	the	DET
ajfa-368	47	13	efficacy	efficacy	NOUN
ajfa-368	47	14	of	of	ADP
ajfa-368	47	15	the	the	DET
ajfa-368	47	16	ethical	ethical	ADJ
ajfa-368	47	17	code	code	NOUN
ajfa-368	47	18	.	.	PUNCT
ajfa-368	48	1	on	on	ADP
ajfa-368	48	2	the	the	DET
ajfa-368	48	3	basis	basis	NOUN
ajfa-368	48	4	of	of	ADP
ajfa-368	48	5	the	the	DET
ajfa-368	48	6	business	business	NOUN
ajfa-368	48	7	practice	practice	NOUN
ajfa-368	48	8	statements	statement	NOUN
ajfa-368	48	9	,	,	PUNCT
ajfa-368	48	10	the	the	DET
ajfa-368	48	11	french	french	ADJ
ajfa-368	48	12	managers	manager	NOUN
ajfa-368	48	13	were	be	AUX
ajfa-368	48	14	categorized	categorize	VERB
ajfa-368	48	15	as	as	ADP
ajfa-368	48	16	idealistic	idealistic	ADJ
ajfa-368	48	17	,	,	PUNCT
ajfa-368	48	18	the	the	DET
ajfa-368	48	19	germans	germans	PROPN
ajfa-368	48	20	as	as	ADP
ajfa-368	48	21	pessimistic	pessimistic	ADJ
ajfa-368	48	22	and	and	CCONJ
ajfa-368	48	23	the	the	DET
ajfa-368	48	24	us	us	PROPN
ajfa-368	48	25	managers	manager	NOUN
ajfa-368	48	26	as	as	ADP
ajfa-368	48	27	realistic	realistic	ADJ
ajfa-368	48	28	.	.	PUNCT
ajfa-368	49	1	research	research	NOUN
ajfa-368	49	2	has	have	AUX
ajfa-368	49	3	indicated	indicate	VERB
ajfa-368	49	4	that	that	SCONJ
ajfa-368	49	5	changes	change	NOUN
ajfa-368	49	6	in	in	ADP
ajfa-368	49	7	students	student	NOUN
ajfa-368	49	8	’	'	PUNCT
ajfa-368	49	9	ethical	ethical	ADJ
ajfa-368	49	10	decision	decision	NOUN
ajfa-368	49	11	making	making	NOUN
ajfa-368	49	12	may	may	AUX
ajfa-368	49	13	be	be	AUX
ajfa-368	49	14	due	due	ADJ
ajfa-368	49	15	in	in	ADP
ajfa-368	49	16	part	part	NOUN
ajfa-368	49	17	,	,	PUNCT
ajfa-368	49	18	to	to	ADP
ajfa-368	49	19	ethics	ethic	NOUN
ajfa-368	49	20	education	education	NOUN
ajfa-368	49	21	.	.	PUNCT
ajfa-368	50	1	there	there	PRON
ajfa-368	50	2	are	be	VERB
ajfa-368	50	3	many	many	ADJ
ajfa-368	50	4	cross	cross	ADJ
ajfa-368	50	5	cultural	cultural	ADJ
ajfa-368	50	6	studies	study	NOUN
ajfa-368	50	7	which	which	PRON
ajfa-368	50	8	compared	compare	VERB
ajfa-368	50	9	the	the	DET
ajfa-368	50	10	ethical	ethical	ADJ
ajfa-368	50	11	disposition	disposition	NOUN
ajfa-368	50	12	of	of	ADP
ajfa-368	50	13	business	business	NOUN
ajfa-368	50	14	students	student	NOUN
ajfa-368	50	15	.	.	PUNCT
ajfa-368	51	1	these	these	DET
ajfa-368	51	2	studies	study	NOUN
ajfa-368	51	3	found	find	VERB
ajfa-368	51	4	significant	significant	ADJ
ajfa-368	51	5	differences	difference	NOUN
ajfa-368	51	6	between	between	ADP
ajfa-368	51	7	the	the	DET
ajfa-368	51	8	attitudes	attitude	NOUN
ajfa-368	51	9	of	of	ADP
ajfa-368	51	10	students	student	NOUN
ajfa-368	51	11	of	of	ADP
ajfa-368	51	12	different	different	ADJ
ajfa-368	51	13	countries	country	NOUN
ajfa-368	51	14	(	(	PUNCT
ajfa-368	51	15	tsalikis	tsaliki	NOUN
ajfa-368	51	16	and	and	CCONJ
ajfa-368	51	17	nwachukwu	nwachukwu	PROPN
ajfa-368	51	18	(	(	PUNCT
ajfa-368	51	19	1991	1991	NUM
ajfa-368	51	20	)	)	PUNCT
ajfa-368	51	21	;	;	PUNCT
ajfa-368	51	22	waugh	waugh	PROPN
ajfa-368	51	23	et	et	PROPN
ajfa-368	51	24	al	al	PROPN
ajfa-368	51	25	.	.	PROPN
ajfa-368	52	1	(	(	PUNCT
ajfa-368	52	2	1995	1995	NUM
ajfa-368	52	3	)	)	PUNCT
ajfa-368	53	1	;	;	PUNCT
ajfa-368	53	2	whipple	whipple	PROPN
ajfa-368	53	3	and	and	CCONJ
ajfa-368	53	4	swords	sword	NOUN
ajfa-368	53	5	(	(	PUNCT
ajfa-368	53	6	1992	1992	NUM
ajfa-368	53	7	)	)	PUNCT
ajfa-368	53	8	;	;	PUNCT
ajfa-368	53	9	nyaw	nyaw	NOUN
ajfa-368	53	10	and	and	CCONJ
ajfa-368	53	11	ng	ng	PROPN
ajfa-368	53	12	(	(	PUNCT
ajfa-368	53	13	1994	1994	NUM
ajfa-368	53	14	)	)	PUNCT
ajfa-368	53	15	;	;	PUNCT
ajfa-368	53	16	tsalikis	tsaliki	NOUN
ajfa-368	53	17	and	and	CCONJ
ajfa-368	53	18	latour	latour	PROPN
ajfa-368	53	19	(	(	PUNCT
ajfa-368	53	20	1995	1995	NUM
ajfa-368	53	21	)	)	PUNCT
ajfa-368	53	22	;	;	PUNCT
ajfa-368	53	23	kennedy	kennedy	PROPN
ajfa-368	53	24	and	and	CCONJ
ajfa-368	53	25	lawton	lawton	PROPN
ajfa-368	53	26	(	(	PUNCT
ajfa-368	53	27	1996	1996	NUM
ajfa-368	53	28	)	)	PUNCT
ajfa-368	53	29	;	;	PUNCT
ajfa-368	53	30	haswell	haswell	PROPN
ajfa-368	53	31	et	et	PROPN
ajfa-368	53	32	al	al	PROPN
ajfa-368	53	33	.	.	PROPN
ajfa-368	54	1	(	(	PUNCT
ajfa-368	54	2	1999	1999	NUM
ajfa-368	54	3	)	)	PUNCT
ajfa-368	54	4	;	;	PUNCT
ajfa-368	55	1	o’leary	o’leary	PROPN
ajfa-368	55	2	and	and	CCONJ
ajfa-368	55	3	cotter	cotter	PROPN
ajfa-368	55	4	(	(	PUNCT
ajfa-368	55	5	2000	2000	NUM
ajfa-368	55	6	)	)	PUNCT
ajfa-368	55	7	)	)	PUNCT
ajfa-368	55	8	.	.	PUNCT
ajfa-368	56	1	tsalikis	tsaliki	NOUN
ajfa-368	56	2	and	and	CCONJ
ajfa-368	56	3	nwachukwu	nwachukwu	PROPN
ajfa-368	56	4	(	(	PUNCT
ajfa-368	56	5	1991	1991	NUM
ajfa-368	56	6	)	)	PUNCT
ajfa-368	56	7	compared	compare	VERB
ajfa-368	56	8	the	the	DET
ajfa-368	56	9	ethical	ethical	ADJ
ajfa-368	56	10	perceptions	perception	NOUN
ajfa-368	56	11	of	of	ADP
ajfa-368	56	12	american	american	ADJ
ajfa-368	56	13	and	and	CCONJ
ajfa-368	56	14	nigerian	nigerian	ADJ
ajfa-368	56	15	students	student	NOUN
ajfa-368	56	16	in	in	ADP
ajfa-368	56	17	the	the	DET
ajfa-368	56	18	three	three	NUM
ajfa-368	56	19	scenarios	scenario	NOUN
ajfa-368	56	20	of	of	ADP
ajfa-368	56	21	relativism	relativism	NOUN
ajfa-368	56	22	,	,	PUNCT
ajfa-368	56	23	egoism	egoism	NOUN
ajfa-368	56	24	and	and	CCONJ
ajfa-368	56	25	justice	justice	NOUN
ajfa-368	56	26	.	.	PUNCT
ajfa-368	57	1	they	they	PRON
ajfa-368	57	2	found	find	VERB
ajfa-368	57	3	that	that	SCONJ
ajfa-368	57	4	ethical	ethical	ADJ
ajfa-368	57	5	reactions	reaction	NOUN
ajfa-368	57	6	to	to	ADP
ajfa-368	57	7	bribery	bribery	NOUN
ajfa-368	57	8	and	and	CCONJ
ajfa-368	57	9	extortion	extortion	NOUN
ajfa-368	57	10	differ	differ	VERB
ajfa-368	57	11	among	among	ADP
ajfa-368	57	12	american	american	ADJ
ajfa-368	57	13	and	and	CCONJ
ajfa-368	57	14	nigerian	nigerian	ADJ
ajfa-368	57	15	students	student	NOUN
ajfa-368	57	16	.	.	PUNCT
ajfa-368	58	1	nyaw	nyaw	PROPN
ajfa-368	58	2	and	and	CCONJ
ajfa-368	58	3	ng	ng	PROPN
ajfa-368	58	4	(	(	PUNCT
ajfa-368	58	5	1994	1994	NUM
ajfa-368	58	6	)	)	PUNCT
ajfa-368	58	7	examined	examine	VERB
ajfa-368	58	8	students	student	NOUN
ajfa-368	58	9	’	'	PUNCT
ajfa-368	58	10	reaction	reaction	NOUN
ajfa-368	58	11	to	to	ADP
ajfa-368	58	12	ethical	ethical	ADJ
ajfa-368	58	13	dilemmas	dilemma	NOUN
ajfa-368	58	14	as	as	ADP
ajfa-368	58	15	employees	employee	NOUN
ajfa-368	58	16	,	,	PUNCT
ajfa-368	58	17	supervisors	supervisor	NOUN
ajfa-368	58	18	,	,	PUNCT
ajfa-368	58	19	customers	customer	NOUN
ajfa-368	58	20	,	,	PUNCT
ajfa-368	58	21	suppliers	supplier	NOUN
ajfa-368	58	22	and	and	CCONJ
ajfa-368	58	23	business	business	NOUN
ajfa-368	58	24	competitors	competitor	NOUN
ajfa-368	58	25	from	from	ADP
ajfa-368	58	26	canada	canada	PROPN
ajfa-368	58	27	,	,	PUNCT
ajfa-368	58	28	japan	japan	PROPN
ajfa-368	58	29	,	,	PUNCT
ajfa-368	58	30	hong	hong	PROPN
ajfa-368	58	31	kong	kong	PROPN
ajfa-368	58	32	and	and	CCONJ
ajfa-368	58	33	taiwan	taiwan	PROPN
ajfa-368	58	34	.	.	PUNCT
ajfa-368	59	1	their	their	PRON
ajfa-368	59	2	results	result	NOUN
ajfa-368	59	3	indicated	indicate	VERB
ajfa-368	59	4	that	that	SCONJ
ajfa-368	59	5	with	with	ADP
ajfa-368	59	6	the	the	DET
ajfa-368	59	7	exception	exception	NOUN
ajfa-368	59	8	of	of	ADP
ajfa-368	59	9	health	health	NOUN
ajfa-368	59	10	and	and	CCONJ
ajfa-368	59	11	safety	safety	NOUN
ajfa-368	59	12	issues	issue	NOUN
ajfa-368	59	13	,	,	PUNCT
ajfa-368	59	14	the	the	DET
ajfa-368	59	15	responses	response	NOUN
ajfa-368	59	16	to	to	ADP
ajfa-368	59	17	the	the	DET
ajfa-368	59	18	ethical	ethical	ADJ
ajfa-368	59	19	constructs	construct	NOUN
ajfa-368	59	20	vary	vary	VERB
ajfa-368	59	21	by	by	ADP
ajfa-368	59	22	the	the	DET
ajfa-368	59	23	country	country	NOUN
ajfa-368	59	24	of	of	ADP
ajfa-368	59	25	origin	origin	NOUN
ajfa-368	59	26	of	of	ADP
ajfa-368	59	27	the	the	DET
ajfa-368	59	28	respondents	respondent	NOUN
ajfa-368	59	29	.	.	PUNCT
ajfa-368	60	1	like	like	ADP
ajfa-368	60	2	tsalikis	tsaliki	NOUN
ajfa-368	60	3	and	and	CCONJ
ajfa-368	60	4	nwachukwu	nwachukwu	PROPN
ajfa-368	60	5	who	who	PRON
ajfa-368	60	6	compared	compare	VERB
ajfa-368	60	7	american	american	ADJ
ajfa-368	60	8	and	and	CCONJ
ajfa-368	60	9	nigerian	nigerian	ADJ
ajfa-368	60	10	views	view	NOUN
ajfa-368	60	11	on	on	ADP
ajfa-368	60	12	bribery	bribery	NOUN
ajfa-368	60	13	and	and	CCONJ
ajfa-368	60	14	extortion	extortion	NOUN
ajfa-368	60	15	,	,	PUNCT
ajfa-368	60	16	tsalikis	tsaliki	NOUN
ajfa-368	60	17	and	and	CCONJ
ajfa-368	60	18	latour	latour	PROPN
ajfa-368	60	19	(	(	PUNCT
ajfa-368	60	20	1995	1995	NUM
ajfa-368	60	21	)	)	PUNCT
ajfa-368	60	22	investigated	investigate	VERB
ajfa-368	60	23	the	the	DET
ajfa-368	60	24	differences	difference	NOUN
ajfa-368	60	25	in	in	ADP
ajfa-368	60	26	the	the	DET
ajfa-368	60	27	perceptions	perception	NOUN
ajfa-368	60	28	of	of	ADP
ajfa-368	60	29	bribery	bribery	NOUN
ajfa-368	60	30	and	and	CCONJ
ajfa-368	60	31	extortion	extortion	NOUN
ajfa-368	60	32	of	of	ADP
ajfa-368	60	33	american	american	ADJ
ajfa-368	60	34	and	and	CCONJ
ajfa-368	60	35	greek	greek	ADJ
ajfa-368	60	36	students	student	NOUN
ajfa-368	60	37	.	.	PUNCT
ajfa-368	61	1	the	the	DET
ajfa-368	61	2	results	result	NOUN
ajfa-368	61	3	showed	show	VERB
ajfa-368	61	4	that	that	SCONJ
ajfa-368	61	5	the	the	DET
ajfa-368	61	6	reactions	reaction	NOUN
ajfa-368	61	7	to	to	ADP
ajfa-368	61	8	bribery	bribery	NOUN
ajfa-368	61	9	and	and	CCONJ
ajfa-368	61	10	extortion	extortion	NOUN
ajfa-368	61	11	vary	vary	VERB
ajfa-368	61	12	according	accord	VERB
ajfa-368	61	13	to	to	ADP
ajfa-368	61	14	the	the	DET
ajfa-368	61	15	nationality	nationality	NOUN
ajfa-368	61	16	of	of	ADP
ajfa-368	61	17	the	the	DET
ajfa-368	61	18	person	person	NOUN
ajfa-368	61	19	.	.	PUNCT
ajfa-368	62	1	kennedy	kennedy	PROPN
ajfa-368	62	2	and	and	CCONJ
ajfa-368	62	3	lawton	lawton	PROPN
ajfa-368	62	4	(	(	PUNCT
ajfa-368	62	5	1996	1996	NUM
ajfa-368	62	6	)	)	PUNCT
ajfa-368	62	7	examined	examine	VERB
ajfa-368	62	8	ethical	ethical	ADJ
ajfa-368	62	9	outlooks	outlook	NOUN
ajfa-368	62	10	of	of	ADP
ajfa-368	62	11	ukrainian	ukrainian	ADJ
ajfa-368	62	12	and	and	CCONJ
ajfa-368	62	13	american	american	ADJ
ajfa-368	62	14	students	student	NOUN
ajfa-368	62	15	.	.	PUNCT
ajfa-368	63	1	they	they	PRON
ajfa-368	63	2	used	use	VERB
ajfa-368	63	3	ethical	ethical	ADJ
ajfa-368	63	4	values	value	NOUN
ajfa-368	63	5	such	such	ADJ
ajfa-368	63	6	as	as	ADP
ajfa-368	63	7	alienation	alienation	NOUN
ajfa-368	63	8	and	and	CCONJ
ajfa-368	63	9	asian	asian	ADJ
ajfa-368	63	10	journal	journal	NOUN
ajfa-368	63	11	of	of	ADP
ajfa-368	63	12	finance	finance	PROPN
ajfa-368	63	13	&	&	CCONJ
ajfa-368	63	14	accounting	accounting	PROPN
ajfa-368	63	15	issn	issn	PROPN
ajfa-368	63	16	1946	1946	NUM
ajfa-368	63	17	-	-	PUNCT
ajfa-368	63	18	052x	052x	NOUN
ajfa-368	63	19	2009	2009	NUM
ajfa-368	63	20	,	,	PUNCT
ajfa-368	63	21	vol	vol	NOUN
ajfa-368	63	22	.	.	PROPN
ajfa-368	63	23	1	1	NUM
ajfa-368	63	24	,	,	PUNCT
ajfa-368	63	25	no	no	INTJ
ajfa-368	63	26	.	.	NOUN
ajfa-368	63	27	2	2	NUM
ajfa-368	63	28	:	:	PUNCT
ajfa-368	63	29	e7	e7	PROPN
ajfa-368	63	30	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-368	63	31	150	150	NUM
ajfa-368	63	32	religiousness	religiousness	NOUN
ajfa-368	63	33	to	to	PART
ajfa-368	63	34	compare	compare	VERB
ajfa-368	63	35	the	the	DET
ajfa-368	63	36	ethical	ethical	ADJ
ajfa-368	63	37	behaviours	behaviour	NOUN
ajfa-368	63	38	of	of	ADP
ajfa-368	63	39	students	student	NOUN
ajfa-368	63	40	from	from	ADP
ajfa-368	63	41	two	two	NUM
ajfa-368	63	42	countries	country	NOUN
ajfa-368	63	43	.	.	PUNCT
ajfa-368	64	1	they	they	PRON
ajfa-368	64	2	found	find	VERB
ajfa-368	64	3	dramatic	dramatic	ADJ
ajfa-368	64	4	differences	difference	NOUN
ajfa-368	64	5	between	between	ADP
ajfa-368	64	6	the	the	DET
ajfa-368	64	7	two	two	NUM
ajfa-368	64	8	countries	country	NOUN
ajfa-368	64	9	.	.	PUNCT
ajfa-368	65	1	these	these	DET
ajfa-368	65	2	differences	difference	NOUN
ajfa-368	65	3	may	may	AUX
ajfa-368	65	4	be	be	AUX
ajfa-368	65	5	due	due	ADJ
ajfa-368	65	6	to	to	ADP
ajfa-368	65	7	the	the	DET
ajfa-368	65	8	differences	difference	NOUN
ajfa-368	65	9	among	among	ADP
ajfa-368	65	10	national	national	ADJ
ajfa-368	65	11	cultures	culture	NOUN
ajfa-368	65	12	,	,	PUNCT
ajfa-368	65	13	ideologies	ideology	NOUN
ajfa-368	65	14	,	,	PUNCT
ajfa-368	65	15	or	or	CCONJ
ajfa-368	65	16	economic	economic	ADJ
ajfa-368	65	17	conditions	condition	NOUN
ajfa-368	65	18	.	.	PUNCT
ajfa-368	66	1	haswell	haswell	PROPN
ajfa-368	66	2	et	et	PROPN
ajfa-368	66	3	al	al	PROPN
ajfa-368	66	4	.	.	PROPN
ajfa-368	67	1	(	(	PUNCT
ajfa-368	67	2	1999	1999	NUM
ajfa-368	67	3	)	)	PUNCT
ajfa-368	67	4	studied	study	VERB
ajfa-368	67	5	ethical	ethical	ADJ
ajfa-368	67	6	values	value	NOUN
ajfa-368	67	7	in	in	ADP
ajfa-368	67	8	areas	area	NOUN
ajfa-368	67	9	such	such	ADJ
ajfa-368	67	10	as	as	ADP
ajfa-368	67	11	cheating	cheat	VERB
ajfa-368	67	12	among	among	ADP
ajfa-368	67	13	students	student	NOUN
ajfa-368	67	14	in	in	ADP
ajfa-368	67	15	australia	australia	PROPN
ajfa-368	67	16	,	,	PUNCT
ajfa-368	67	17	south	south	PROPN
ajfa-368	67	18	africa	africa	PROPN
ajfa-368	67	19	and	and	CCONJ
ajfa-368	67	20	the	the	DET
ajfa-368	67	21	uk	uk	PROPN
ajfa-368	67	22	by	by	ADP
ajfa-368	67	23	administering	administer	VERB
ajfa-368	67	24	a	a	DET
ajfa-368	67	25	survey	survey	NOUN
ajfa-368	67	26	of	of	ADP
ajfa-368	67	27	professed	professed	ADJ
ajfa-368	67	28	ethical	ethical	ADJ
ajfa-368	67	29	behaviour	behaviour	NOUN
ajfa-368	67	30	.	.	PUNCT
ajfa-368	68	1	they	they	PRON
ajfa-368	68	2	found	find	VERB
ajfa-368	68	3	differences	difference	NOUN
ajfa-368	68	4	in	in	ADP
ajfa-368	68	5	the	the	DET
ajfa-368	68	6	ethical	ethical	ADJ
ajfa-368	68	7	propensities	propensity	NOUN
ajfa-368	68	8	of	of	ADP
ajfa-368	68	9	students	student	NOUN
ajfa-368	68	10	across	across	ADP
ajfa-368	68	11	the	the	DET
ajfa-368	68	12	three	three	NUM
ajfa-368	68	13	countries	country	NOUN
ajfa-368	68	14	.	.	PUNCT
ajfa-368	69	1	o’leary	o’leary	ADJ
ajfa-368	69	2	and	and	CCONJ
ajfa-368	69	3	cotter	cotter	PROPN
ajfa-368	69	4	(	(	PUNCT
ajfa-368	69	5	2000	2000	NUM
ajfa-368	69	6	)	)	PUNCT
ajfa-368	69	7	studied	study	VERB
ajfa-368	69	8	the	the	DET
ajfa-368	69	9	ethical	ethical	ADJ
ajfa-368	69	10	attitudes	attitude	NOUN
ajfa-368	69	11	of	of	ADP
ajfa-368	69	12	final	final	ADJ
ajfa-368	69	13	year	year	NOUN
ajfa-368	69	14	accountancy	accountancy	NOUN
ajfa-368	69	15	students	student	NOUN
ajfa-368	69	16	in	in	ADP
ajfa-368	69	17	ireland	ireland	PROPN
ajfa-368	69	18	and	and	CCONJ
ajfa-368	69	19	australia	australia	PROPN
ajfa-368	69	20	.	.	PUNCT
ajfa-368	70	1	they	they	PRON
ajfa-368	70	2	found	find	VERB
ajfa-368	70	3	major	major	ADJ
ajfa-368	70	4	differences	difference	NOUN
ajfa-368	70	5	between	between	ADP
ajfa-368	70	6	the	the	DET
ajfa-368	70	7	attitudes	attitude	NOUN
ajfa-368	70	8	of	of	ADP
ajfa-368	70	9	students	student	NOUN
ajfa-368	70	10	of	of	ADP
ajfa-368	70	11	the	the	DET
ajfa-368	70	12	two	two	NUM
ajfa-368	70	13	countries	country	NOUN
ajfa-368	70	14	and	and	CCONJ
ajfa-368	70	15	indicated	indicate	VERB
ajfa-368	70	16	that	that	SCONJ
ajfa-368	70	17	there	there	PRON
ajfa-368	70	18	may	may	AUX
ajfa-368	70	19	be	be	AUX
ajfa-368	70	20	several	several	ADJ
ajfa-368	70	21	reasons	reason	NOUN
ajfa-368	70	22	for	for	ADP
ajfa-368	70	23	these	these	DET
ajfa-368	70	24	differences	difference	NOUN
ajfa-368	70	25	such	such	ADJ
ajfa-368	70	26	as	as	ADP
ajfa-368	70	27	cultural	cultural	ADJ
ajfa-368	70	28	,	,	PUNCT
ajfa-368	70	29	economic	economic	ADJ
ajfa-368	70	30	and	and	CCONJ
ajfa-368	70	31	social	social	ADJ
ajfa-368	70	32	and	and	CCONJ
ajfa-368	70	33	ethics	ethic	NOUN
ajfa-368	70	34	education	education	NOUN
ajfa-368	70	35	.	.	PUNCT
ajfa-368	71	1	apart	apart	ADV
ajfa-368	71	2	from	from	ADP
ajfa-368	71	3	the	the	DET
ajfa-368	71	4	different	different	ADJ
ajfa-368	71	5	degrees	degree	NOUN
ajfa-368	71	6	of	of	ADP
ajfa-368	71	7	emphasis	emphasis	NOUN
ajfa-368	71	8	on	on	ADP
ajfa-368	71	9	education	education	NOUN
ajfa-368	71	10	in	in	ADP
ajfa-368	71	11	the	the	DET
ajfa-368	71	12	two	two	NUM
ajfa-368	71	13	countries	country	NOUN
ajfa-368	71	14	,	,	PUNCT
ajfa-368	71	15	the	the	DET
ajfa-368	71	16	authors	author	NOUN
ajfa-368	71	17	believed	believe	VERB
ajfa-368	71	18	that	that	SCONJ
ajfa-368	71	19	the	the	DET
ajfa-368	71	20	reason	reason	NOUN
ajfa-368	71	21	for	for	ADP
ajfa-368	71	22	the	the	DET
ajfa-368	71	23	differences	difference	NOUN
ajfa-368	71	24	could	could	AUX
ajfa-368	71	25	be	be	AUX
ajfa-368	71	26	the	the	DET
ajfa-368	71	27	type	type	NOUN
ajfa-368	71	28	of	of	ADP
ajfa-368	71	29	training	training	NOUN
ajfa-368	71	30	received	receive	VERB
ajfa-368	71	31	by	by	ADP
ajfa-368	71	32	students	student	NOUN
ajfa-368	71	33	in	in	ADP
ajfa-368	71	34	the	the	DET
ajfa-368	71	35	two	two	NUM
ajfa-368	71	36	countries	country	NOUN
ajfa-368	71	37	.	.	PUNCT
ajfa-368	72	1	contrary	contrary	ADJ
ajfa-368	72	2	to	to	ADP
ajfa-368	72	3	the	the	DET
ajfa-368	72	4	findings	finding	NOUN
ajfa-368	72	5	of	of	ADP
ajfa-368	72	6	the	the	DET
ajfa-368	72	7	above	above	ADJ
ajfa-368	72	8	surveys	survey	NOUN
ajfa-368	72	9	,	,	PUNCT
ajfa-368	72	10	few	few	ADJ
ajfa-368	72	11	cross	cross	VERB
ajfa-368	72	12	cultural	cultural	ADJ
ajfa-368	72	13	studies	study	NOUN
ajfa-368	72	14	on	on	ADP
ajfa-368	72	15	the	the	DET
ajfa-368	72	16	ethical	ethical	ADJ
ajfa-368	72	17	values	value	NOUN
ajfa-368	72	18	of	of	ADP
ajfa-368	72	19	business	business	NOUN
ajfa-368	72	20	students	student	NOUN
ajfa-368	72	21	found	find	VERB
ajfa-368	72	22	a	a	DET
ajfa-368	72	23	similarity	similarity	NOUN
ajfa-368	72	24	in	in	ADP
ajfa-368	72	25	the	the	DET
ajfa-368	72	26	students	student	NOUN
ajfa-368	72	27	’	’	PART
ajfa-368	72	28	ethical	ethical	ADJ
ajfa-368	72	29	attitudes	attitude	NOUN
ajfa-368	72	30	across	across	ADP
ajfa-368	72	31	countries	country	NOUN
ajfa-368	72	32	(	(	PUNCT
ajfa-368	72	33	preble	preble	NOUN
ajfa-368	72	34	and	and	CCONJ
ajfa-368	72	35	reichel	reichel	PROPN
ajfa-368	72	36	(	(	PUNCT
ajfa-368	72	37	1988	1988	NUM
ajfa-368	72	38	)	)	PUNCT
ajfa-368	72	39	;	;	PUNCT
ajfa-368	72	40	kowalski	kowalski	PROPN
ajfa-368	72	41	and	and	CCONJ
ajfa-368	72	42	kowalski	kowalski	PROPN
ajfa-368	72	43	(	(	PUNCT
ajfa-368	72	44	1990	1990	NUM
ajfa-368	72	45	)	)	PUNCT
ajfa-368	72	46	lysonski	lysonski	PROPN
ajfa-368	72	47	and	and	CCONJ
ajfa-368	72	48	gaidis	gaidis	NOUN
ajfa-368	72	49	(	(	PUNCT
ajfa-368	72	50	1991	1991	NUM
ajfa-368	72	51	)	)	PUNCT
ajfa-368	72	52	small	small	ADJ
ajfa-368	72	53	(	(	PUNCT
ajfa-368	72	54	1992	1992	NUM
ajfa-368	72	55	)	)	PUNCT
ajfa-368	72	56	;	;	PUNCT
ajfa-368	72	57	okleshen	okleshen	ADV
ajfa-368	72	58	and	and	CCONJ
ajfa-368	72	59	hoyt	hoyt	PROPN
ajfa-368	72	60	(	(	PUNCT
ajfa-368	72	61	1996	1996	NUM
ajfa-368	72	62	)	)	PUNCT
ajfa-368	72	63	)	)	PUNCT
ajfa-368	72	64	.	.	PUNCT
ajfa-368	73	1	the	the	DET
ajfa-368	73	2	ethical	ethical	ADJ
ajfa-368	73	3	attitudes	attitude	NOUN
ajfa-368	73	4	and	and	CCONJ
ajfa-368	73	5	self	self	NOUN
ajfa-368	73	6	-	-	PUNCT
ajfa-368	73	7	reported	report	VERB
ajfa-368	73	8	computer	computer	NOUN
ajfa-368	73	9	abuse	abuse	NOUN
ajfa-368	73	10	of	of	ADP
ajfa-368	73	11	canadian	canadian	ADJ
ajfa-368	73	12	and	and	CCONJ
ajfa-368	73	13	swedish	swedish	ADJ
ajfa-368	73	14	students	student	NOUN
ajfa-368	73	15	were	be	AUX
ajfa-368	73	16	investigated	investigate	VERB
ajfa-368	73	17	by	by	ADP
ajfa-368	73	18	kowalski	kowalski	PROPN
ajfa-368	73	19	and	and	CCONJ
ajfa-368	73	20	kowalski	kowalski	PROPN
ajfa-368	73	21	(	(	PUNCT
ajfa-368	73	22	1990	1990	NUM
ajfa-368	73	23	)	)	PUNCT
ajfa-368	73	24	.	.	PUNCT
ajfa-368	74	1	they	they	PRON
ajfa-368	74	2	found	find	VERB
ajfa-368	74	3	no	no	DET
ajfa-368	74	4	strong	strong	ADJ
ajfa-368	74	5	correlations	correlation	NOUN
ajfa-368	74	6	between	between	ADP
ajfa-368	74	7	ethical	ethical	ADJ
ajfa-368	74	8	attitudes	attitude	NOUN
ajfa-368	74	9	,	,	PUNCT
ajfa-368	74	10	computer	computer	NOUN
ajfa-368	74	11	abuse	abuse	NOUN
ajfa-368	74	12	behaviour	behaviour	NOUN
ajfa-368	74	13	and	and	CCONJ
ajfa-368	74	14	country	country	NOUN
ajfa-368	74	15	,	,	PUNCT
ajfa-368	74	16	level	level	NOUN
ajfa-368	74	17	of	of	ADP
ajfa-368	74	18	education	education	NOUN
ajfa-368	74	19	,	,	PUNCT
ajfa-368	74	20	sex	sex	NOUN
ajfa-368	74	21	,	,	PUNCT
ajfa-368	74	22	work	work	NOUN
ajfa-368	74	23	experience	experience	NOUN
ajfa-368	74	24	,	,	PUNCT
ajfa-368	74	25	computer	computer	NOUN
ajfa-368	74	26	ownership	ownership	NOUN
ajfa-368	74	27	and	and	CCONJ
ajfa-368	74	28	media	medium	NOUN
ajfa-368	74	29	exposure	exposure	NOUN
ajfa-368	74	30	.	.	PUNCT
ajfa-368	75	1	lysonski	lysonski	PROPN
ajfa-368	75	2	and	and	CCONJ
ajfa-368	75	3	gaidis	gaidis	NOUN
ajfa-368	75	4	(	(	PUNCT
ajfa-368	75	5	1991	1991	NUM
ajfa-368	75	6	)	)	PUNCT
ajfa-368	75	7	examined	examine	VERB
ajfa-368	75	8	the	the	DET
ajfa-368	75	9	reaction	reaction	NOUN
ajfa-368	75	10	of	of	ADP
ajfa-368	75	11	business	business	NOUN
ajfa-368	75	12	students	student	NOUN
ajfa-368	75	13	in	in	ADP
ajfa-368	75	14	the	the	DET
ajfa-368	75	15	usa	usa	PROPN
ajfa-368	75	16	,	,	PUNCT
ajfa-368	75	17	denmark	denmark	NOUN
ajfa-368	75	18	,	,	PUNCT
ajfa-368	75	19	and	and	CCONJ
ajfa-368	75	20	new	new	PROPN
ajfa-368	75	21	zealand	zealand	PROPN
ajfa-368	75	22	to	to	ADP
ajfa-368	75	23	a	a	DET
ajfa-368	75	24	set	set	NOUN
ajfa-368	75	25	of	of	ADP
ajfa-368	75	26	ethical	ethical	ADJ
ajfa-368	75	27	scenarios	scenario	NOUN
ajfa-368	75	28	such	such	ADJ
ajfa-368	75	29	as	as	ADP
ajfa-368	75	30	coercion	coercion	NOUN
ajfa-368	75	31	and	and	CCONJ
ajfa-368	75	32	control	control	NOUN
ajfa-368	75	33	,	,	PUNCT
ajfa-368	75	34	conflict	conflict	NOUN
ajfa-368	75	35	of	of	ADP
ajfa-368	75	36	interest	interest	NOUN
ajfa-368	75	37	,	,	PUNCT
ajfa-368	75	38	physical	physical	ADJ
ajfa-368	75	39	environment	environment	NOUN
ajfa-368	75	40	,	,	PUNCT
ajfa-368	75	41	paternalism	paternalism	NOUN
ajfa-368	75	42	and	and	CCONJ
ajfa-368	75	43	personal	personal	ADJ
ajfa-368	75	44	integrity	integrity	NOUN
ajfa-368	75	45	.	.	PUNCT
ajfa-368	76	1	they	they	PRON
ajfa-368	76	2	found	find	VERB
ajfa-368	76	3	that	that	SCONJ
ajfa-368	76	4	students	student	NOUN
ajfa-368	76	5	’	'	PUNCT
ajfa-368	76	6	reactions	reaction	NOUN
ajfa-368	76	7	tended	tend	VERB
ajfa-368	76	8	to	to	PART
ajfa-368	76	9	be	be	AUX
ajfa-368	76	10	similar	similar	ADJ
ajfa-368	76	11	regardless	regardless	ADV
ajfa-368	76	12	of	of	ADP
ajfa-368	76	13	their	their	PRON
ajfa-368	76	14	country	country	NOUN
ajfa-368	76	15	of	of	ADP
ajfa-368	76	16	origin	origin	NOUN
ajfa-368	76	17	.	.	PUNCT
ajfa-368	77	1	small	small	ADJ
ajfa-368	77	2	(	(	PUNCT
ajfa-368	77	3	1992	1992	NUM
ajfa-368	77	4	)	)	PUNCT
ajfa-368	77	5	investigated	investigate	VERB
ajfa-368	77	6	ethical	ethical	ADJ
ajfa-368	77	7	behaviours	behaviour	NOUN
ajfa-368	77	8	of	of	ADP
ajfa-368	77	9	western	western	ADJ
ajfa-368	77	10	australian	australian	ADJ
ajfa-368	77	11	business	business	NOUN
ajfa-368	77	12	students	student	NOUN
ajfa-368	77	13	and	and	CCONJ
ajfa-368	77	14	compared	compare	VERB
ajfa-368	77	15	the	the	DET
ajfa-368	77	16	results	result	NOUN
ajfa-368	77	17	with	with	ADP
ajfa-368	77	18	the	the	DET
ajfa-368	77	19	results	result	NOUN
ajfa-368	77	20	from	from	ADP
ajfa-368	77	21	the	the	DET
ajfa-368	77	22	united	united	PROPN
ajfa-368	77	23	states	states	PROPN
ajfa-368	77	24	and	and	CCONJ
ajfa-368	77	25	israeli	israeli	ADJ
ajfa-368	77	26	business	business	NOUN
ajfa-368	77	27	students	student	NOUN
ajfa-368	77	28	from	from	ADP
ajfa-368	77	29	an	an	DET
ajfa-368	77	30	earlier	early	ADJ
ajfa-368	77	31	study	study	NOUN
ajfa-368	77	32	(	(	PUNCT
ajfa-368	77	33	preble	preble	NOUN
ajfa-368	77	34	and	and	CCONJ
ajfa-368	77	35	reichel	reichel	PROPN
ajfa-368	77	36	,	,	PUNCT
ajfa-368	77	37	1988	1988	NUM
ajfa-368	77	38	)	)	PUNCT
ajfa-368	77	39	.	.	PUNCT
ajfa-368	78	1	he	he	PRON
ajfa-368	78	2	found	find	VERB
ajfa-368	78	3	a	a	DET
ajfa-368	78	4	similarity	similarity	NOUN
ajfa-368	78	5	in	in	ADP
ajfa-368	78	6	ethical	ethical	ADJ
ajfa-368	78	7	attitudes	attitude	NOUN
ajfa-368	78	8	of	of	ADP
ajfa-368	78	9	western	western	ADJ
ajfa-368	78	10	australian	australian	ADJ
ajfa-368	78	11	,	,	PUNCT
ajfa-368	78	12	american	american	ADJ
ajfa-368	78	13	and	and	CCONJ
ajfa-368	78	14	israeli	israeli	ADJ
ajfa-368	78	15	students	student	NOUN
ajfa-368	78	16	.	.	PUNCT
ajfa-368	79	1	okleshen	okleshen	ADV
ajfa-368	79	2	and	and	CCONJ
ajfa-368	79	3	hoyt	hoyt	PROPN
ajfa-368	79	4	(	(	PUNCT
ajfa-368	79	5	1996	1996	NUM
ajfa-368	79	6	)	)	PUNCT
ajfa-368	79	7	had	have	VERB
ajfa-368	79	8	slightly	slightly	ADV
ajfa-368	79	9	different	different	ADJ
ajfa-368	79	10	views	view	NOUN
ajfa-368	79	11	toward	toward	ADP
ajfa-368	79	12	using	use	VERB
ajfa-368	79	13	ethical	ethical	ADJ
ajfa-368	79	14	dilemmas	dilemma	NOUN
ajfa-368	79	15	.	.	PUNCT
ajfa-368	80	1	they	they	PRON
ajfa-368	80	2	investigated	investigate	VERB
ajfa-368	80	3	american	american	ADJ
ajfa-368	80	4	and	and	CCONJ
ajfa-368	80	5	new	new	ADJ
ajfa-368	80	6	zealander	zealander	NOUN
ajfa-368	80	7	(	(	PUNCT
ajfa-368	80	8	nz	nz	PROPN
ajfa-368	80	9	)	)	PUNCT
ajfa-368	80	10	students	student	NOUN
ajfa-368	80	11	’	'	PUNCT
ajfa-368	80	12	reaction	reaction	NOUN
ajfa-368	80	13	to	to	ADP
ajfa-368	80	14	existing	exist	VERB
ajfa-368	80	15	ethical	ethical	ADJ
ajfa-368	80	16	attitudes	attitude	NOUN
ajfa-368	80	17	among	among	ADP
ajfa-368	80	18	students	student	NOUN
ajfa-368	80	19	from	from	ADP
ajfa-368	80	20	the	the	DET
ajfa-368	80	21	two	two	NUM
ajfa-368	80	22	countries	country	NOUN
ajfa-368	80	23	.	.	PUNCT
ajfa-368	81	1	they	they	PRON
ajfa-368	81	2	found	find	VERB
ajfa-368	81	3	that	that	DET
ajfa-368	81	4	experience	experience	NOUN
ajfa-368	81	5	in	in	ADP
ajfa-368	81	6	an	an	DET
ajfa-368	81	7	ethics	ethic	NOUN
ajfa-368	81	8	course	course	NOUN
ajfa-368	81	9	produced	produce	VERB
ajfa-368	81	10	homogeneity	homogeneity	NOUN
ajfa-368	81	11	and	and	CCONJ
ajfa-368	81	12	no	no	DET
ajfa-368	81	13	significant	significant	ADJ
ajfa-368	81	14	difference	difference	NOUN
ajfa-368	81	15	in	in	ADP
ajfa-368	81	16	ethical	ethical	ADJ
ajfa-368	81	17	values	value	NOUN
ajfa-368	81	18	.	.	PUNCT
ajfa-368	82	1	their	their	PRON
ajfa-368	82	2	ethical	ethical	ADJ
ajfa-368	82	3	perspectives	perspective	NOUN
ajfa-368	82	4	of	of	ADP
ajfa-368	82	5	multilayered	multilayered	ADJ
ajfa-368	82	6	ethical	ethical	ADJ
ajfa-368	82	7	constructs	construct	NOUN
ajfa-368	82	8	were	be	AUX
ajfa-368	82	9	fraud	fraud	NOUN
ajfa-368	82	10	,	,	PUNCT
ajfa-368	82	11	coercion	coercion	NOUN
ajfa-368	82	12	,	,	PUNCT
ajfa-368	82	13	power	power	NOUN
ajfa-368	82	14	,	,	PUNCT
ajfa-368	82	15	influence	influence	NOUN
ajfa-368	82	16	dealing	dealing	NOUN
ajfa-368	82	17	,	,	PUNCT
ajfa-368	82	18	self	self	NOUN
ajfa-368	82	19	interest	interest	NOUN
ajfa-368	82	20	,	,	PUNCT
ajfa-368	82	21	and	and	CCONJ
ajfa-368	82	22	deceit	deceit	NOUN
ajfa-368	82	23	.	.	PUNCT
ajfa-368	83	1	the	the	DET
ajfa-368	83	2	results	result	NOUN
ajfa-368	83	3	revealed	reveal	VERB
ajfa-368	83	4	that	that	SCONJ
ajfa-368	83	5	american	american	ADJ
ajfa-368	83	6	students	student	NOUN
ajfa-368	83	7	had	have	VERB
ajfa-368	83	8	less	less	ADJ
ajfa-368	83	9	tolerance	tolerance	NOUN
ajfa-368	83	10	than	than	ADP
ajfa-368	83	11	nz	nz	ADJ
ajfa-368	83	12	students	student	NOUN
ajfa-368	83	13	in	in	ADP
ajfa-368	83	14	situations	situation	NOUN
ajfa-368	83	15	involving	involve	VERB
ajfa-368	83	16	the	the	DET
ajfa-368	83	17	ethical	ethical	ADJ
ajfa-368	83	18	constructs	construct	NOUN
ajfa-368	83	19	of	of	ADP
ajfa-368	83	20	fraud	fraud	NOUN
ajfa-368	83	21	,	,	PUNCT
ajfa-368	83	22	coercion	coercion	NOUN
ajfa-368	83	23	and	and	CCONJ
ajfa-368	83	24	self	self	NOUN
ajfa-368	83	25	-	-	PUNCT
ajfa-368	83	26	interest	interest	NOUN
ajfa-368	83	27	and	and	CCONJ
ajfa-368	83	28	there	there	PRON
ajfa-368	83	29	were	be	VERB
ajfa-368	83	30	significant	significant	ADJ
ajfa-368	83	31	differences	difference	NOUN
ajfa-368	83	32	in	in	ADP
ajfa-368	83	33	the	the	DET
ajfa-368	83	34	decision	decision	NOUN
ajfa-368	83	35	methods	method	NOUN
ajfa-368	83	36	utilized	utilize	VERB
ajfa-368	83	37	by	by	ADP
ajfa-368	83	38	the	the	DET
ajfa-368	83	39	us	us	PROPN
ajfa-368	83	40	and	and	CCONJ
ajfa-368	83	41	nz	nz	ADJ
ajfa-368	83	42	students	student	NOUN
ajfa-368	83	43	.	.	PUNCT
ajfa-368	84	1	while	while	SCONJ
ajfa-368	84	2	a	a	DET
ajfa-368	84	3	review	review	NOUN
ajfa-368	84	4	of	of	ADP
ajfa-368	84	5	the	the	DET
ajfa-368	84	6	literature	literature	NOUN
ajfa-368	84	7	on	on	ADP
ajfa-368	84	8	cross	cross	PROPN
ajfa-368	84	9	cultural	cultural	ADJ
ajfa-368	84	10	studies	study	NOUN
ajfa-368	84	11	showed	show	VERB
ajfa-368	84	12	significant	significant	ADJ
ajfa-368	84	13	differences	difference	NOUN
ajfa-368	84	14	in	in	ADP
ajfa-368	84	15	the	the	DET
ajfa-368	84	16	ethical	ethical	ADJ
ajfa-368	84	17	attitudes	attitude	NOUN
ajfa-368	84	18	of	of	ADP
ajfa-368	84	19	students	student	NOUN
ajfa-368	84	20	across	across	ADP
ajfa-368	84	21	countries	country	NOUN
ajfa-368	84	22	,	,	PUNCT
ajfa-368	84	23	it	it	PRON
ajfa-368	84	24	is	be	AUX
ajfa-368	84	25	evident	evident	ADJ
ajfa-368	84	26	that	that	SCONJ
ajfa-368	84	27	the	the	DET
ajfa-368	84	28	results	result	NOUN
ajfa-368	84	29	of	of	ADP
ajfa-368	84	30	different	different	ADJ
ajfa-368	84	31	studies	study	NOUN
ajfa-368	84	32	have	have	AUX
ajfa-368	84	33	been	be	AUX
ajfa-368	84	34	contradictory	contradictory	ADJ
ajfa-368	84	35	.	.	PUNCT
ajfa-368	85	1	many	many	ADJ
ajfa-368	85	2	cross	cross	VERB
ajfa-368	85	3	cultural	cultural	ADJ
ajfa-368	85	4	empirical	empirical	ADJ
ajfa-368	85	5	studies	study	NOUN
ajfa-368	85	6	suggest	suggest	VERB
ajfa-368	85	7	that	that	SCONJ
ajfa-368	85	8	cultural	cultural	ADJ
ajfa-368	85	9	factors	factor	NOUN
ajfa-368	85	10	have	have	VERB
ajfa-368	85	11	an	an	DET
ajfa-368	85	12	effect	effect	NOUN
ajfa-368	85	13	on	on	ADP
ajfa-368	85	14	the	the	DET
ajfa-368	85	15	ethical	ethical	ADJ
ajfa-368	85	16	attitudes	attitude	NOUN
ajfa-368	85	17	and	and	CCONJ
ajfa-368	85	18	have	have	AUX
ajfa-368	85	19	resulted	result	VERB
ajfa-368	85	20	in	in	ADP
ajfa-368	85	21	cross	cross	ADJ
ajfa-368	85	22	-	-	ADJ
ajfa-368	85	23	cultural	cultural	ADJ
ajfa-368	85	24	differences	difference	NOUN
ajfa-368	85	25	amongst	amongst	ADP
ajfa-368	85	26	students	student	NOUN
ajfa-368	85	27	/	/	SYM
ajfa-368	85	28	managers	manager	NOUN
ajfa-368	85	29	.	.	PUNCT
ajfa-368	86	1	the	the	DET
ajfa-368	86	2	existence	existence	NOUN
ajfa-368	86	3	of	of	ADP
ajfa-368	86	4	cross	cross	ADJ
ajfa-368	86	5	-	-	ADJ
ajfa-368	86	6	cultural	cultural	ADJ
ajfa-368	86	7	differences	difference	NOUN
ajfa-368	86	8	amongst	amongst	ADP
ajfa-368	86	9	students	student	NOUN
ajfa-368	86	10	is	be	AUX
ajfa-368	86	11	related	relate	VERB
ajfa-368	86	12	to	to	ADP
ajfa-368	86	13	asian	asian	ADJ
ajfa-368	86	14	journal	journal	NOUN
ajfa-368	86	15	of	of	ADP
ajfa-368	86	16	finance	finance	PROPN
ajfa-368	86	17	&	&	CCONJ
ajfa-368	86	18	accounting	accounting	PROPN
ajfa-368	86	19	issn	issn	PROPN
ajfa-368	86	20	1946	1946	NUM
ajfa-368	86	21	-	-	PUNCT
ajfa-368	86	22	052x	052x	NOUN
ajfa-368	86	23	2009	2009	NUM
ajfa-368	86	24	,	,	PUNCT
ajfa-368	86	25	vol	vol	NOUN
ajfa-368	86	26	.	.	PROPN
ajfa-368	87	1	1	1	NUM
ajfa-368	87	2	,	,	PUNCT
ajfa-368	87	3	no	no	INTJ
ajfa-368	87	4	.	.	NOUN
ajfa-368	87	5	2	2	NUM
ajfa-368	87	6	:	:	PUNCT
ajfa-368	87	7	e7	e7	PROPN
ajfa-368	87	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-368	87	9	151	151	NUM
ajfa-368	87	10	such	such	ADJ
ajfa-368	87	11	cultural	cultural	ADJ
ajfa-368	87	12	factors	factor	NOUN
ajfa-368	87	13	as	as	ADP
ajfa-368	87	14	understanding	understanding	NOUN
ajfa-368	87	15	and	and	CCONJ
ajfa-368	87	16	interpreting	interpret	VERB
ajfa-368	87	17	ethical	ethical	ADJ
ajfa-368	87	18	behaviours	behaviour	NOUN
ajfa-368	87	19	.	.	PUNCT
ajfa-368	88	1	teaching	teach	VERB
ajfa-368	88	2	ethics	ethic	NOUN
ajfa-368	88	3	in	in	ADP
ajfa-368	88	4	classes	class	NOUN
ajfa-368	88	5	with	with	ADP
ajfa-368	88	6	multicultural	multicultural	ADJ
ajfa-368	88	7	groups	group	NOUN
ajfa-368	88	8	of	of	ADP
ajfa-368	88	9	students	student	NOUN
ajfa-368	88	10	provides	provide	VERB
ajfa-368	88	11	an	an	DET
ajfa-368	88	12	opportunity	opportunity	NOUN
ajfa-368	88	13	to	to	PART
ajfa-368	88	14	facilitate	facilitate	VERB
ajfa-368	88	15	the	the	DET
ajfa-368	88	16	sharing	sharing	NOUN
ajfa-368	88	17	of	of	ADP
ajfa-368	88	18	knowledge	knowledge	NOUN
ajfa-368	88	19	and	and	CCONJ
ajfa-368	88	20	increase	increase	VERB
ajfa-368	88	21	interaction	interaction	NOUN
ajfa-368	88	22	and	and	CCONJ
ajfa-368	88	23	debate	debate	NOUN
ajfa-368	88	24	around	around	ADP
ajfa-368	88	25	different	different	ADJ
ajfa-368	88	26	approaches	approach	NOUN
ajfa-368	88	27	to	to	ADP
ajfa-368	88	28	ethics	ethic	NOUN
ajfa-368	88	29	amongst	amongst	ADP
ajfa-368	88	30	students	student	NOUN
ajfa-368	88	31	.	.	PUNCT
ajfa-368	89	1	australia	australia	PROPN
ajfa-368	89	2	has	have	AUX
ajfa-368	89	3	been	be	AUX
ajfa-368	89	4	rated	rate	VERB
ajfa-368	89	5	at	at	ADP
ajfa-368	89	6	8.8	8.8	NUM
ajfa-368	89	7	based	base	VERB
ajfa-368	89	8	on	on	ADP
ajfa-368	89	9	2003	2003	NUM
ajfa-368	89	10	corruption	corruption	NOUN
ajfa-368	89	11	perceptions	perception	NOUN
ajfa-368	89	12	index	index	NOUN
ajfa-368	89	13	(	(	PUNCT
ajfa-368	89	14	cpi	cpi	PROPN
ajfa-368	89	15	)	)	PUNCT
ajfa-368	89	16	.	.	PUNCT
ajfa-368	90	1	cpi	cpi	PROPN
ajfa-368	90	2	ranges	range	VERB
ajfa-368	90	3	from	from	ADP
ajfa-368	90	4	a	a	DET
ajfa-368	90	5	high	high	NOUN
ajfa-368	90	6	of	of	ADP
ajfa-368	90	7	10	10	NUM
ajfa-368	90	8	points	point	NOUN
ajfa-368	90	9	for	for	ADP
ajfa-368	90	10	a	a	DET
ajfa-368	90	11	country	country	NOUN
ajfa-368	90	12	considered	consider	VERB
ajfa-368	90	13	highly	highly	ADV
ajfa-368	90	14	clean	clean	ADJ
ajfa-368	90	15	to	to	ADP
ajfa-368	90	16	a	a	DET
ajfa-368	90	17	low	low	NOUN
ajfa-368	90	18	of	of	ADP
ajfa-368	90	19	0	0	NUM
ajfa-368	90	20	for	for	ADP
ajfa-368	90	21	a	a	DET
ajfa-368	90	22	country	country	NOUN
ajfa-368	90	23	considered	consider	VERB
ajfa-368	90	24	highly	highly	ADV
ajfa-368	90	25	corrupt	corrupt	ADJ
ajfa-368	90	26	.	.	PUNCT
ajfa-368	91	1	given	give	VERB
ajfa-368	91	2	that	that	PRON
ajfa-368	91	3	international	international	ADJ
ajfa-368	91	4	students	student	NOUN
ajfa-368	91	5	study	study	VERB
ajfa-368	91	6	in	in	ADP
ajfa-368	91	7	australian	australian	ADJ
ajfa-368	91	8	universities	university	NOUN
ajfa-368	91	9	and	and	CCONJ
ajfa-368	91	10	share	share	VERB
ajfa-368	91	11	the	the	DET
ajfa-368	91	12	same	same	ADJ
ajfa-368	91	13	learning	learning	NOUN
ajfa-368	91	14	opportunities	opportunity	NOUN
ajfa-368	91	15	,	,	PUNCT
ajfa-368	91	16	knowledge	knowledge	NOUN
ajfa-368	91	17	,	,	PUNCT
ajfa-368	91	18	understanding	understanding	NOUN
ajfa-368	91	19	of	of	ADP
ajfa-368	91	20	ethics	ethic	NOUN
ajfa-368	91	21	and	and	CCONJ
ajfa-368	91	22	interaction	interaction	NOUN
ajfa-368	91	23	with	with	ADP
ajfa-368	91	24	their	their	PRON
ajfa-368	91	25	peers	peer	NOUN
ajfa-368	91	26	and	and	CCONJ
ajfa-368	91	27	teachers	teacher	NOUN
ajfa-368	91	28	,	,	PUNCT
ajfa-368	91	29	this	this	DET
ajfa-368	91	30	current	current	ADJ
ajfa-368	91	31	study	study	NOUN
ajfa-368	91	32	investigates	investigate	VERB
ajfa-368	91	33	cross	cross	ADJ
ajfa-368	91	34	-	-	ADJ
ajfa-368	91	35	culturally	culturally	ADV
ajfa-368	91	36	whether	whether	SCONJ
ajfa-368	91	37	the	the	DET
ajfa-368	91	38	differences	difference	NOUN
ajfa-368	91	39	in	in	ADP
ajfa-368	91	40	ethical	ethical	ADJ
ajfa-368	91	41	perceptions	perception	NOUN
ajfa-368	91	42	are	be	AUX
ajfa-368	91	43	attributed	attribute	VERB
ajfa-368	91	44	to	to	ADP
ajfa-368	91	45	a	a	DET
ajfa-368	91	46	whole	whole	ADJ
ajfa-368	91	47	host	host	NOUN
ajfa-368	91	48	of	of	ADP
ajfa-368	91	49	factors	factor	NOUN
ajfa-368	91	50	such	such	ADJ
ajfa-368	91	51	as	as	ADP
ajfa-368	91	52	economic	economic	ADJ
ajfa-368	91	53	development	development	NOUN
ajfa-368	91	54	and	and	CCONJ
ajfa-368	91	55	cultural	cultural	ADJ
ajfa-368	91	56	values	value	NOUN
ajfa-368	91	57	in	in	ADP
ajfa-368	91	58	the	the	DET
ajfa-368	91	59	country	country	NOUN
ajfa-368	91	60	of	of	ADP
ajfa-368	91	61	origin	origin	NOUN
ajfa-368	91	62	.	.	PUNCT
ajfa-368	92	1	3	3	X
ajfa-368	92	2	.	.	X
ajfa-368	92	3	the	the	DET
ajfa-368	92	4	teaching	teaching	NOUN
ajfa-368	92	5	of	of	ADP
ajfa-368	92	6	ethics	ethic	NOUN
ajfa-368	92	7	across	across	ADP
ajfa-368	92	8	nationalities	nationality	NOUN
ajfa-368	92	9	several	several	ADJ
ajfa-368	92	10	studies	study	NOUN
ajfa-368	92	11	have	have	AUX
ajfa-368	92	12	been	be	AUX
ajfa-368	92	13	conducted	conduct	VERB
ajfa-368	92	14	to	to	PART
ajfa-368	92	15	examine	examine	VERB
ajfa-368	92	16	ethical	ethical	ADJ
ajfa-368	92	17	attitudes	attitude	NOUN
ajfa-368	92	18	of	of	ADP
ajfa-368	92	19	final	final	ADJ
ajfa-368	92	20	year	year	NOUN
ajfa-368	92	21	accountancy	accountancy	NOUN
ajfa-368	92	22	students	student	NOUN
ajfa-368	92	23	at	at	ADP
ajfa-368	92	24	international	international	ADJ
ajfa-368	92	25	level	level	NOUN
ajfa-368	92	26	.	.	PUNCT
ajfa-368	93	1	the	the	DET
ajfa-368	93	2	majority	majority	NOUN
ajfa-368	93	3	of	of	ADP
ajfa-368	93	4	cross	cross	PROPN
ajfa-368	93	5	cultural	cultural	ADJ
ajfa-368	93	6	studies	study	NOUN
ajfa-368	93	7	have	have	AUX
ajfa-368	93	8	conducted	conduct	VERB
ajfa-368	93	9	surveys	survey	NOUN
ajfa-368	93	10	among	among	ADP
ajfa-368	93	11	students	student	NOUN
ajfa-368	93	12	from	from	ADP
ajfa-368	93	13	different	different	ADJ
ajfa-368	93	14	countries	country	NOUN
ajfa-368	93	15	comparing	compare	VERB
ajfa-368	93	16	their	their	PRON
ajfa-368	93	17	results	result	NOUN
ajfa-368	93	18	.	.	PUNCT
ajfa-368	94	1	there	there	PRON
ajfa-368	94	2	is	be	VERB
ajfa-368	94	3	insufficient	insufficient	ADJ
ajfa-368	94	4	evidence	evidence	NOUN
ajfa-368	94	5	to	to	PART
ajfa-368	94	6	identify	identify	VERB
ajfa-368	94	7	whether	whether	SCONJ
ajfa-368	94	8	students	student	NOUN
ajfa-368	94	9	’	'	PUNCT
ajfa-368	94	10	ethical	ethical	ADJ
ajfa-368	94	11	behaviours	behaviour	NOUN
ajfa-368	94	12	are	be	AUX
ajfa-368	94	13	homogeneous	homogeneous	ADJ
ajfa-368	94	14	among	among	ADP
ajfa-368	94	15	cultures	culture	NOUN
ajfa-368	94	16	,	,	PUNCT
ajfa-368	94	17	according	accord	VERB
ajfa-368	94	18	to	to	ADP
ajfa-368	94	19	their	their	PRON
ajfa-368	94	20	nationality	nationality	NOUN
ajfa-368	94	21	,	,	PUNCT
ajfa-368	94	22	gender	gender	NOUN
ajfa-368	94	23	and	and	CCONJ
ajfa-368	94	24	the	the	DET
ajfa-368	94	25	level	level	NOUN
ajfa-368	94	26	of	of	ADP
ajfa-368	94	27	education	education	NOUN
ajfa-368	94	28	.	.	PUNCT
ajfa-368	95	1	a	a	DET
ajfa-368	95	2	study	study	NOUN
ajfa-368	95	3	by	by	ADP
ajfa-368	95	4	okleshen	okleshen	ADV
ajfa-368	95	5	and	and	CCONJ
ajfa-368	95	6	hoyt	hoyt	PROPN
ajfa-368	95	7	(	(	PUNCT
ajfa-368	95	8	1996	1996	NUM
ajfa-368	95	9	)	)	PUNCT
ajfa-368	95	10	found	find	VERB
ajfa-368	95	11	homogeneity	homogeneity	NOUN
ajfa-368	95	12	in	in	ADP
ajfa-368	95	13	ethical	ethical	ADJ
ajfa-368	95	14	orientation	orientation	NOUN
ajfa-368	95	15	among	among	ADP
ajfa-368	95	16	students	student	NOUN
ajfa-368	95	17	from	from	ADP
ajfa-368	95	18	the	the	DET
ajfa-368	95	19	usa	usa	PROPN
ajfa-368	95	20	and	and	CCONJ
ajfa-368	95	21	new	new	PROPN
ajfa-368	95	22	zealand	zealand	PROPN
ajfa-368	95	23	that	that	PRON
ajfa-368	95	24	probably	probably	ADV
ajfa-368	95	25	resulted	result	VERB
ajfa-368	95	26	in	in	ADP
ajfa-368	95	27	a	a	DET
ajfa-368	95	28	cross	cross	NOUN
ajfa-368	95	29	cultural	cultural	ADJ
ajfa-368	95	30	levelling	levelling	NOUN
ajfa-368	95	31	of	of	ADP
ajfa-368	95	32	ethical	ethical	ADJ
ajfa-368	95	33	values	value	NOUN
ajfa-368	95	34	.	.	PUNCT
ajfa-368	96	1	their	their	PRON
ajfa-368	96	2	study	study	NOUN
ajfa-368	96	3	was	be	AUX
ajfa-368	96	4	different	different	ADJ
ajfa-368	96	5	from	from	ADP
ajfa-368	96	6	those	those	PRON
ajfa-368	96	7	of	of	ADP
ajfa-368	96	8	many	many	ADJ
ajfa-368	96	9	others	other	NOUN
ajfa-368	96	10	as	as	SCONJ
ajfa-368	96	11	they	they	PRON
ajfa-368	96	12	looked	look	VERB
ajfa-368	96	13	at	at	ADP
ajfa-368	96	14	the	the	DET
ajfa-368	96	15	implication	implication	NOUN
ajfa-368	96	16	of	of	ADP
ajfa-368	96	17	having	have	VERB
ajfa-368	96	18	experience	experience	NOUN
ajfa-368	96	19	in	in	ADP
ajfa-368	96	20	an	an	DET
ajfa-368	96	21	ethics	ethic	NOUN
ajfa-368	96	22	course	course	NOUN
ajfa-368	96	23	and	and	CCONJ
ajfa-368	96	24	found	find	VERB
ajfa-368	96	25	that	that	DET
ajfa-368	96	26	experience	experience	NOUN
ajfa-368	96	27	in	in	ADP
ajfa-368	96	28	an	an	DET
ajfa-368	96	29	ethics	ethic	NOUN
ajfa-368	96	30	course	course	NOUN
ajfa-368	96	31	produced	produce	VERB
ajfa-368	96	32	homogeneity	homogeneity	NOUN
ajfa-368	96	33	and	and	CCONJ
ajfa-368	96	34	no	no	DET
ajfa-368	96	35	significant	significant	ADJ
ajfa-368	96	36	difference	difference	NOUN
ajfa-368	96	37	in	in	ADP
ajfa-368	96	38	ethical	ethical	ADJ
ajfa-368	96	39	values	value	NOUN
ajfa-368	96	40	.	.	PUNCT
ajfa-368	97	1	on	on	ADP
ajfa-368	97	2	the	the	DET
ajfa-368	97	3	other	other	ADJ
ajfa-368	97	4	hand	hand	NOUN
ajfa-368	97	5	,	,	PUNCT
ajfa-368	97	6	they	they	PRON
ajfa-368	97	7	focused	focus	VERB
ajfa-368	97	8	on	on	ADP
ajfa-368	97	9	students	student	NOUN
ajfa-368	97	10	from	from	ADP
ajfa-368	97	11	two	two	NUM
ajfa-368	97	12	highly	highly	ADV
ajfa-368	97	13	industrialized	industrialize	VERB
ajfa-368	97	14	countries	country	NOUN
ajfa-368	97	15	.	.	PUNCT
ajfa-368	98	1	the	the	DET
ajfa-368	98	2	majority	majority	NOUN
ajfa-368	98	3	of	of	ADP
ajfa-368	98	4	international	international	ADJ
ajfa-368	98	5	students	student	NOUN
ajfa-368	98	6	in	in	ADP
ajfa-368	98	7	australian	australian	ADJ
ajfa-368	98	8	universities	university	NOUN
ajfa-368	98	9	and	and	CCONJ
ajfa-368	98	10	the	the	DET
ajfa-368	98	11	population	population	NOUN
ajfa-368	98	12	of	of	ADP
ajfa-368	98	13	the	the	DET
ajfa-368	98	14	current	current	ADJ
ajfa-368	98	15	study	study	NOUN
ajfa-368	98	16	come	come	VERB
ajfa-368	98	17	from	from	ADP
ajfa-368	98	18	south	south	ADJ
ajfa-368	98	19	asian	asian	ADJ
ajfa-368	98	20	and	and	CCONJ
ajfa-368	98	21	east	east	ADJ
ajfa-368	98	22	asian	asian	ADJ
ajfa-368	98	23	countries	country	NOUN
ajfa-368	98	24	or	or	CCONJ
ajfa-368	98	25	countries	country	NOUN
ajfa-368	98	26	in	in	ADP
ajfa-368	98	27	less	less	ADV
ajfa-368	98	28	advanced	advanced	ADJ
ajfa-368	98	29	stages	stage	NOUN
ajfa-368	98	30	of	of	ADP
ajfa-368	98	31	economic	economic	ADJ
ajfa-368	98	32	development	development	NOUN
ajfa-368	98	33	and	and	CCONJ
ajfa-368	98	34	stability	stability	NOUN
ajfa-368	98	35	.	.	PUNCT
ajfa-368	99	1	shenker	shenker	NOUN
ajfa-368	99	2	(	(	PUNCT
ajfa-368	99	3	1990	1990	NUM
ajfa-368	99	4	)	)	PUNCT
ajfa-368	99	5	(	(	PUNCT
ajfa-368	99	6	cited	cite	VERB
ajfa-368	99	7	in	in	ADP
ajfa-368	99	8	vanasco	vanasco	NOUN
ajfa-368	99	9	1994	1994	NUM
ajfa-368	99	10	,	,	PUNCT
ajfa-368	99	11	p.	p.	NOUN
ajfa-368	99	12	21	21	NUM
ajfa-368	99	13	)	)	PUNCT
ajfa-368	99	14	noted	note	VERB
ajfa-368	99	15	that	that	SCONJ
ajfa-368	99	16	“	"	PUNCT
ajfa-368	99	17	maturing	mature	VERB
ajfa-368	99	18	ethically	ethically	ADV
ajfa-368	99	19	is	be	AUX
ajfa-368	99	20	a	a	DET
ajfa-368	99	21	lifelong	lifelong	ADJ
ajfa-368	99	22	process	process	NOUN
ajfa-368	99	23	that	that	PRON
ajfa-368	99	24	can	can	AUX
ajfa-368	99	25	benefit	benefit	VERB
ajfa-368	99	26	from	from	ADP
ajfa-368	99	27	training	training	NOUN
ajfa-368	99	28	during	during	ADP
ajfa-368	99	29	the	the	DET
ajfa-368	99	30	college	college	NOUN
ajfa-368	99	31	/	/	SYM
ajfa-368	99	32	professional	professional	ADJ
ajfa-368	99	33	years	year	NOUN
ajfa-368	99	34	but	but	CCONJ
ajfa-368	99	35	that	that	PRON
ajfa-368	99	36	also	also	ADV
ajfa-368	99	37	must	must	AUX
ajfa-368	99	38	be	be	AUX
ajfa-368	99	39	nurtured	nurture	VERB
ajfa-368	99	40	through	through	ADP
ajfa-368	99	41	an	an	DET
ajfa-368	99	42	individual	individual	NOUN
ajfa-368	99	43	’s	’s	PART
ajfa-368	99	44	career	career	NOUN
ajfa-368	99	45	”	"	PUNCT
ajfa-368	99	46	.	.	PUNCT
ajfa-368	100	1	this	this	PRON
ajfa-368	100	2	is	be	AUX
ajfa-368	100	3	consistent	consistent	ADJ
ajfa-368	100	4	with	with	ADP
ajfa-368	100	5	the	the	DET
ajfa-368	100	6	discussion	discussion	NOUN
ajfa-368	100	7	by	by	ADP
ajfa-368	100	8	donalson	donalson	NOUN
ajfa-368	100	9	(	(	PUNCT
ajfa-368	100	10	1990	1990	NUM
ajfa-368	100	11	)	)	PUNCT
ajfa-368	100	12	who	who	PRON
ajfa-368	100	13	provides	provide	VERB
ajfa-368	100	14	an	an	DET
ajfa-368	100	15	explanation	explanation	NOUN
ajfa-368	100	16	of	of	ADP
ajfa-368	100	17	ethics	ethic	NOUN
ajfa-368	100	18	(	(	PUNCT
ajfa-368	100	19	cited	cite	VERB
ajfa-368	100	20	in	in	ADP
ajfa-368	100	21	vanasco	vanasco	NOUN
ajfa-368	100	22	(	(	PUNCT
ajfa-368	100	23	1994	1994	NUM
ajfa-368	100	24	)	)	PUNCT
ajfa-368	100	25	)	)	PUNCT
ajfa-368	100	26	as	as	ADP
ajfa-368	100	27	the	the	DET
ajfa-368	100	28	customs	custom	NOUN
ajfa-368	100	29	or	or	CCONJ
ajfa-368	100	30	standards	standard	NOUN
ajfa-368	100	31	which	which	PRON
ajfa-368	100	32	a	a	DET
ajfa-368	100	33	particular	particular	ADJ
ajfa-368	100	34	group	group	NOUN
ajfa-368	100	35	or	or	CCONJ
ajfa-368	100	36	community	community	NOUN
ajfa-368	100	37	acts	act	VERB
ajfa-368	100	38	on	on	ADP
ajfa-368	100	39	.	.	PUNCT
ajfa-368	101	1	farmer	farmer	NOUN
ajfa-368	101	2	and	and	CCONJ
ajfa-368	101	3	richman	richman	PROPN
ajfa-368	101	4	(	(	PUNCT
ajfa-368	101	5	1964	1964	NUM
ajfa-368	101	6	)	)	PUNCT
ajfa-368	101	7	pointed	point	VERB
ajfa-368	101	8	out	out	ADP
ajfa-368	101	9	the	the	DET
ajfa-368	101	10	causes	cause	NOUN
ajfa-368	101	11	of	of	ADP
ajfa-368	101	12	different	different	ADJ
ajfa-368	101	13	codes	code	NOUN
ajfa-368	101	14	of	of	ADP
ajfa-368	101	15	ethics	ethic	NOUN
ajfa-368	101	16	are	be	AUX
ajfa-368	101	17	primarily	primarily	ADV
ajfa-368	101	18	economic	economic	ADJ
ajfa-368	101	19	development	development	NOUN
ajfa-368	101	20	,	,	PUNCT
ajfa-368	101	21	educational	educational	ADJ
ajfa-368	101	22	levels	level	NOUN
ajfa-368	101	23	and	and	CCONJ
ajfa-368	101	24	cultural	cultural	ADJ
ajfa-368	101	25	values	value	NOUN
ajfa-368	101	26	of	of	ADP
ajfa-368	101	27	societies	society	NOUN
ajfa-368	101	28	(	(	PUNCT
ajfa-368	101	29	cited	cite	VERB
ajfa-368	101	30	in	in	ADP
ajfa-368	101	31	vanasco	vanasco	NOUN
ajfa-368	101	32	1994	1994	NUM
ajfa-368	101	33	)	)	PUNCT
ajfa-368	101	34	.	.	PUNCT
ajfa-368	102	1	many	many	ADJ
ajfa-368	102	2	universities	university	NOUN
ajfa-368	102	3	in	in	ADP
ajfa-368	102	4	australia	australia	PROPN
ajfa-368	102	5	have	have	AUX
ajfa-368	102	6	attempted	attempt	VERB
ajfa-368	102	7	to	to	PART
ajfa-368	102	8	teach	teach	VERB
ajfa-368	102	9	ethics	ethic	NOUN
ajfa-368	102	10	as	as	ADP
ajfa-368	102	11	a	a	DET
ajfa-368	102	12	separate	separate	ADJ
ajfa-368	102	13	unit	unit	NOUN
ajfa-368	102	14	or	or	CCONJ
ajfa-368	102	15	as	as	ADP
ajfa-368	102	16	part	part	NOUN
ajfa-368	102	17	of	of	ADP
ajfa-368	102	18	a	a	DET
ajfa-368	102	19	course	course	NOUN
ajfa-368	102	20	within	within	ADP
ajfa-368	102	21	business	business	NOUN
ajfa-368	102	22	programs	program	NOUN
ajfa-368	102	23	.	.	PUNCT
ajfa-368	103	1	the	the	DET
ajfa-368	103	2	objective	objective	NOUN
ajfa-368	103	3	of	of	ADP
ajfa-368	103	4	the	the	DET
ajfa-368	103	5	current	current	ADJ
ajfa-368	103	6	study	study	NOUN
ajfa-368	103	7	is	be	AUX
ajfa-368	103	8	to	to	PART
ajfa-368	103	9	look	look	VERB
ajfa-368	103	10	at	at	ADP
ajfa-368	103	11	how	how	SCONJ
ajfa-368	103	12	the	the	DET
ajfa-368	103	13	same	same	ADJ
ajfa-368	103	14	ethics	ethic	NOUN
ajfa-368	103	15	education	education	NOUN
ajfa-368	103	16	and	and	CCONJ
ajfa-368	103	17	training	training	NOUN
ajfa-368	103	18	can	can	AUX
ajfa-368	103	19	impact	impact	VERB
ajfa-368	103	20	upon	upon	SCONJ
ajfa-368	103	21	ethical	ethical	ADJ
ajfa-368	103	22	beliefs	belief	NOUN
ajfa-368	103	23	and	and	CCONJ
ajfa-368	103	24	whether	whether	SCONJ
ajfa-368	103	25	significant	significant	ADJ
ajfa-368	103	26	differences	difference	NOUN
ajfa-368	103	27	exist	exist	VERB
ajfa-368	103	28	in	in	ADP
ajfa-368	103	29	the	the	DET
ajfa-368	103	30	ethical	ethical	ADJ
ajfa-368	103	31	behaviours	behaviour	NOUN
ajfa-368	103	32	of	of	ADP
ajfa-368	103	33	students	student	NOUN
ajfa-368	103	34	according	accord	VERB
ajfa-368	103	35	to	to	ADP
ajfa-368	103	36	their	their	PRON
ajfa-368	103	37	cultural	cultural	ADJ
ajfa-368	103	38	background	background	NOUN
ajfa-368	103	39	.	.	PUNCT
ajfa-368	104	1	the	the	DET
ajfa-368	104	2	majority	majority	NOUN
ajfa-368	104	3	of	of	ADP
ajfa-368	104	4	the	the	DET
ajfa-368	104	5	research	research	NOUN
ajfa-368	104	6	discussed	discuss	VERB
ajfa-368	104	7	earlier	early	ADV
ajfa-368	104	8	has	have	AUX
ajfa-368	104	9	documented	document	VERB
ajfa-368	104	10	that	that	SCONJ
ajfa-368	104	11	students	student	NOUN
ajfa-368	104	12	from	from	ADP
ajfa-368	104	13	different	different	ADJ
ajfa-368	104	14	countries	country	NOUN
ajfa-368	104	15	differed	differ	VERB
ajfa-368	104	16	significantly	significantly	ADV
ajfa-368	104	17	on	on	ADP
ajfa-368	104	18	their	their	PRON
ajfa-368	104	19	views	view	NOUN
ajfa-368	104	20	of	of	ADP
ajfa-368	104	21	what	what	PRON
ajfa-368	104	22	was	be	AUX
ajfa-368	104	23	ethical	ethical	ADJ
ajfa-368	104	24	.	.	PUNCT
ajfa-368	105	1	the	the	DET
ajfa-368	105	2	reasons	reason	NOUN
ajfa-368	105	3	given	give	VERB
ajfa-368	105	4	for	for	ADP
ajfa-368	105	5	the	the	DET
ajfa-368	105	6	differences	difference	NOUN
ajfa-368	105	7	in	in	ADP
ajfa-368	105	8	ethical	ethical	ADJ
ajfa-368	105	9	beliefs	belief	NOUN
ajfa-368	105	10	were	be	AUX
ajfa-368	105	11	explained	explain	VERB
ajfa-368	105	12	as	as	ADP
ajfa-368	105	13	pertaining	pertain	VERB
ajfa-368	105	14	to	to	ADP
ajfa-368	105	15	economics	economic	NOUN
ajfa-368	105	16	,	,	PUNCT
ajfa-368	105	17	ethics	ethic	NOUN
ajfa-368	105	18	education	education	NOUN
ajfa-368	105	19	and	and	CCONJ
ajfa-368	105	20	cultural	cultural	ADJ
ajfa-368	105	21	values	value	NOUN
ajfa-368	105	22	.	.	PUNCT
ajfa-368	106	1	asian	asian	ADJ
ajfa-368	106	2	journal	journal	PROPN
ajfa-368	106	3	of	of	ADP
ajfa-368	106	4	finance	finance	PROPN
ajfa-368	106	5	&	&	CCONJ
ajfa-368	106	6	accounting	accounting	PROPN
ajfa-368	106	7	issn	issn	PROPN
ajfa-368	106	8	1946	1946	NUM
ajfa-368	106	9	-	-	PUNCT
ajfa-368	106	10	052x	052x	NOUN
ajfa-368	106	11	2009	2009	NUM
ajfa-368	106	12	,	,	PUNCT
ajfa-368	106	13	vol	vol	NOUN
ajfa-368	106	14	.	.	PROPN
ajfa-368	106	15	1	1	NUM
ajfa-368	106	16	,	,	PUNCT
ajfa-368	106	17	no	no	INTJ
ajfa-368	106	18	.	.	NOUN
ajfa-368	106	19	2	2	NUM
ajfa-368	106	20	:	:	PUNCT
ajfa-368	106	21	e7	e7	PROPN
ajfa-368	106	22	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-368	106	23	152	152	NUM
ajfa-368	106	24	the	the	DET
ajfa-368	106	25	current	current	ADJ
ajfa-368	106	26	study	study	NOUN
ajfa-368	106	27	investigates	investigate	VERB
ajfa-368	106	28	the	the	DET
ajfa-368	106	29	effects	effect	NOUN
ajfa-368	106	30	of	of	ADP
ajfa-368	106	31	ethics	ethic	NOUN
ajfa-368	106	32	education	education	NOUN
ajfa-368	106	33	between	between	ADP
ajfa-368	106	34	australian	australian	ADJ
ajfa-368	106	35	,	,	PUNCT
ajfa-368	106	36	south	south	ADJ
ajfa-368	106	37	asian	asian	ADJ
ajfa-368	106	38	and	and	CCONJ
ajfa-368	106	39	east	east	ADJ
ajfa-368	106	40	asian	asian	ADJ
ajfa-368	106	41	students	student	NOUN
ajfa-368	106	42	.	.	PUNCT
ajfa-368	107	1	all	all	DET
ajfa-368	107	2	students	student	NOUN
ajfa-368	107	3	receive	receive	VERB
ajfa-368	107	4	the	the	DET
ajfa-368	107	5	same	same	ADJ
ajfa-368	107	6	coverage	coverage	NOUN
ajfa-368	107	7	of	of	ADP
ajfa-368	107	8	the	the	DET
ajfa-368	107	9	joint	joint	ADJ
ajfa-368	107	10	code	code	NOUN
ajfa-368	107	11	of	of	ADP
ajfa-368	107	12	professional	professional	ADJ
ajfa-368	107	13	conduct	conduct	NOUN
ajfa-368	107	14	in	in	ADP
ajfa-368	107	15	their	their	PRON
ajfa-368	107	16	auditing	auditing	NOUN
ajfa-368	107	17	course	course	NOUN
ajfa-368	107	18	.	.	PUNCT
ajfa-368	108	1	in	in	ADP
ajfa-368	108	2	general	general	ADJ
ajfa-368	108	3	,	,	PUNCT
ajfa-368	108	4	all	all	DET
ajfa-368	108	5	international	international	ADJ
ajfa-368	108	6	students	student	NOUN
ajfa-368	108	7	studying	study	VERB
ajfa-368	108	8	in	in	ADP
ajfa-368	108	9	australian	australian	ADJ
ajfa-368	108	10	universities	university	NOUN
ajfa-368	108	11	receive	receive	VERB
ajfa-368	108	12	the	the	DET
ajfa-368	108	13	same	same	ADJ
ajfa-368	108	14	degree	degree	NOUN
ajfa-368	108	15	of	of	ADP
ajfa-368	108	16	emphasis	emphasis	NOUN
ajfa-368	108	17	and	and	CCONJ
ajfa-368	108	18	the	the	DET
ajfa-368	108	19	same	same	ADJ
ajfa-368	108	20	type	type	NOUN
ajfa-368	108	21	of	of	ADP
ajfa-368	108	22	ethical	ethical	ADJ
ajfa-368	108	23	training	training	NOUN
ajfa-368	108	24	in	in	ADP
ajfa-368	108	25	their	their	PRON
ajfa-368	108	26	relevant	relevant	ADJ
ajfa-368	108	27	courses	course	NOUN
ajfa-368	108	28	.	.	PUNCT
ajfa-368	109	1	therefore	therefore	ADV
ajfa-368	109	2	,	,	PUNCT
ajfa-368	109	3	cross	cross	ADJ
ajfa-368	109	4	-	-	ADJ
ajfa-368	109	5	national	national	ADJ
ajfa-368	109	6	differences	difference	NOUN
ajfa-368	109	7	between	between	ADP
ajfa-368	109	8	these	these	DET
ajfa-368	109	9	groups	group	NOUN
ajfa-368	109	10	could	could	AUX
ajfa-368	109	11	be	be	AUX
ajfa-368	109	12	attributed	attribute	VERB
ajfa-368	109	13	to	to	ADP
ajfa-368	109	14	cultural	cultural	ADJ
ajfa-368	109	15	,	,	PUNCT
ajfa-368	109	16	economic	economic	ADJ
ajfa-368	109	17	and	and	CCONJ
ajfa-368	109	18	social	social	ADJ
ajfa-368	109	19	factors	factor	NOUN
ajfa-368	109	20	.	.	PUNCT
ajfa-368	110	1	we	we	PRON
ajfa-368	110	2	are	be	AUX
ajfa-368	110	3	not	not	PART
ajfa-368	110	4	aware	aware	ADJ
ajfa-368	110	5	of	of	ADP
ajfa-368	110	6	any	any	DET
ajfa-368	110	7	study	study	NOUN
ajfa-368	110	8	that	that	PRON
ajfa-368	110	9	has	have	AUX
ajfa-368	110	10	examined	examine	VERB
ajfa-368	110	11	the	the	DET
ajfa-368	110	12	extent	extent	NOUN
ajfa-368	110	13	to	to	PART
ajfa-368	110	14	which	which	PRON
ajfa-368	110	15	ethical	ethical	ADJ
ajfa-368	110	16	beliefs	belief	NOUN
ajfa-368	110	17	vary	vary	VERB
ajfa-368	110	18	across	across	ADP
ajfa-368	110	19	cultures	culture	NOUN
ajfa-368	110	20	completing	complete	VERB
ajfa-368	110	21	the	the	DET
ajfa-368	110	22	same	same	ADJ
ajfa-368	110	23	course	course	NOUN
ajfa-368	110	24	(	(	PUNCT
ajfa-368	110	25	or	or	CCONJ
ajfa-368	110	26	courses	course	NOUN
ajfa-368	110	27	in	in	ADP
ajfa-368	110	28	which	which	PRON
ajfa-368	110	29	ethics	ethic	NOUN
ajfa-368	110	30	is	be	AUX
ajfa-368	110	31	incorporated	incorporate	VERB
ajfa-368	110	32	)	)	PUNCT
ajfa-368	110	33	or	or	CCONJ
ajfa-368	110	34	the	the	DET
ajfa-368	110	35	same	same	ADJ
ajfa-368	110	36	degree	degree	NOUN
ajfa-368	110	37	of	of	ADP
ajfa-368	110	38	ethics	ethic	NOUN
ajfa-368	110	39	education	education	NOUN
ajfa-368	110	40	.	.	PUNCT
ajfa-368	111	1	there	there	PRON
ajfa-368	111	2	are	be	VERB
ajfa-368	111	3	currently	currently	ADV
ajfa-368	111	4	two	two	NUM
ajfa-368	111	5	surveys	survey	NOUN
ajfa-368	111	6	by	by	ADP
ajfa-368	111	7	painter	painter	NOUN
ajfa-368	111	8	-	-	PUNCT
ajfa-368	111	9	morland	morland	PROPN
ajfa-368	111	10	et	et	PROPN
ajfa-368	111	11	al	al	PROPN
ajfa-368	111	12	.	.	PROPN
ajfa-368	112	1	(	(	PUNCT
ajfa-368	112	2	2003	2003	NUM
ajfa-368	112	3	)	)	PUNCT
ajfa-368	112	4	and	and	CCONJ
ajfa-368	112	5	walker	walker	PROPN
ajfa-368	112	6	&	&	CCONJ
ajfa-368	112	7	jeurissrn	jeurissrn	PROPN
ajfa-368	112	8	(	(	PUNCT
ajfa-368	112	9	2003	2003	NUM
ajfa-368	112	10	)	)	PUNCT
ajfa-368	112	11	that	that	PRON
ajfa-368	112	12	have	have	AUX
ajfa-368	112	13	looked	look	VERB
ajfa-368	112	14	at	at	ADP
ajfa-368	112	15	online	online	ADJ
ajfa-368	112	16	teaching	teaching	NOUN
ajfa-368	112	17	of	of	ADP
ajfa-368	112	18	students	student	NOUN
ajfa-368	112	19	from	from	ADP
ajfa-368	112	20	different	different	ADJ
ajfa-368	112	21	countries	country	NOUN
ajfa-368	112	22	in	in	ADP
ajfa-368	112	23	one	one	NUM
ajfa-368	112	24	class	class	NOUN
ajfa-368	112	25	.	.	PUNCT
ajfa-368	113	1	painter	painter	NOUN
ajfa-368	113	2	-	-	PUNCT
ajfa-368	113	3	morland	morland	PROPN
ajfa-368	113	4	et	et	PROPN
ajfa-368	113	5	al	al	PROPN
ajfa-368	113	6	.	.	PROPN
ajfa-368	113	7	found	find	VERB
ajfa-368	113	8	that	that	SCONJ
ajfa-368	113	9	online	online	ADJ
ajfa-368	113	10	teaching	teaching	NOUN
ajfa-368	113	11	methods	method	NOUN
ajfa-368	113	12	create	create	VERB
ajfa-368	113	13	an	an	DET
ajfa-368	113	14	environment	environment	NOUN
ajfa-368	113	15	within	within	ADP
ajfa-368	113	16	which	which	PRON
ajfa-368	113	17	important	important	ADJ
ajfa-368	113	18	ethical	ethical	ADJ
ajfa-368	113	19	knowledge	knowledge	NOUN
ajfa-368	113	20	and	and	CCONJ
ajfa-368	113	21	skills	skill	NOUN
ajfa-368	113	22	might	might	AUX
ajfa-368	113	23	be	be	AUX
ajfa-368	113	24	developed	develop	VERB
ajfa-368	113	25	.	.	PUNCT
ajfa-368	114	1	they	they	PRON
ajfa-368	114	2	found	find	VERB
ajfa-368	114	3	positive	positive	ADJ
ajfa-368	114	4	responses	response	NOUN
ajfa-368	114	5	by	by	ADP
ajfa-368	114	6	participants	participant	NOUN
ajfa-368	114	7	in	in	ADP
ajfa-368	114	8	online	online	ADJ
ajfa-368	114	9	learning	learning	NOUN
ajfa-368	114	10	.	.	PUNCT
ajfa-368	115	1	walker	walker	PROPN
ajfa-368	115	2	and	and	CCONJ
ajfa-368	115	3	jeurissen	jeurissen	PROPN
ajfa-368	115	4	(	(	PUNCT
ajfa-368	115	5	2003	2003	NUM
ajfa-368	115	6	)	)	PUNCT
ajfa-368	115	7	reported	report	VERB
ajfa-368	115	8	the	the	DET
ajfa-368	115	9	findings	finding	NOUN
ajfa-368	115	10	on	on	ADP
ajfa-368	115	11	international	international	ADJ
ajfa-368	115	12	mba	mba	PROPN
ajfa-368	115	13	students	student	NOUN
ajfa-368	115	14	’	’	PART
ajfa-368	115	15	perceptions	perception	NOUN
ajfa-368	115	16	toward	toward	ADP
ajfa-368	115	17	a	a	DET
ajfa-368	115	18	hybrid	hybrid	ADJ
ajfa-368	115	19	business	business	NOUN
ajfa-368	115	20	ethics	ethic	NOUN
ajfa-368	115	21	course	course	NOUN
ajfa-368	115	22	.	.	PUNCT
ajfa-368	116	1	they	they	PRON
ajfa-368	116	2	used	use	VERB
ajfa-368	116	3	a	a	DET
ajfa-368	116	4	questionnaire	questionnaire	NOUN
ajfa-368	116	5	and	and	CCONJ
ajfa-368	116	6	an	an	DET
ajfa-368	116	7	interview	interview	NOUN
ajfa-368	116	8	and	and	CCONJ
ajfa-368	116	9	showed	show	VERB
ajfa-368	116	10	a	a	DET
ajfa-368	116	11	high	high	ADJ
ajfa-368	116	12	level	level	NOUN
ajfa-368	116	13	of	of	ADP
ajfa-368	116	14	intercultural	intercultural	ADJ
ajfa-368	116	15	dialogue	dialogue	NOUN
ajfa-368	116	16	between	between	ADP
ajfa-368	116	17	participants	participant	NOUN
ajfa-368	116	18	about	about	ADP
ajfa-368	116	19	supporting	support	VERB
ajfa-368	116	20	idea	idea	NOUN
ajfa-368	116	21	sharing	sharing	NOUN
ajfa-368	116	22	and	and	CCONJ
ajfa-368	116	23	the	the	DET
ajfa-368	116	24	exchange	exchange	NOUN
ajfa-368	116	25	of	of	ADP
ajfa-368	116	26	cultural	cultural	ADJ
ajfa-368	116	27	perspectives	perspective	NOUN
ajfa-368	116	28	outside	outside	ADP
ajfa-368	116	29	the	the	DET
ajfa-368	116	30	physical	physical	ADJ
ajfa-368	116	31	boundaries	boundary	NOUN
ajfa-368	116	32	of	of	ADP
ajfa-368	116	33	the	the	DET
ajfa-368	116	34	classroom	classroom	NOUN
ajfa-368	116	35	.	.	PUNCT
ajfa-368	117	1	no	no	DET
ajfa-368	117	2	attempt	attempt	NOUN
ajfa-368	117	3	has	have	AUX
ajfa-368	117	4	been	be	AUX
ajfa-368	117	5	made	make	VERB
ajfa-368	117	6	to	to	PART
ajfa-368	117	7	differentiate	differentiate	VERB
ajfa-368	117	8	and	and	CCONJ
ajfa-368	117	9	report	report	VERB
ajfa-368	117	10	the	the	DET
ajfa-368	117	11	results	result	NOUN
ajfa-368	117	12	of	of	ADP
ajfa-368	117	13	cross	cross	ADJ
ajfa-368	117	14	-	-	ADJ
ajfa-368	117	15	cultural	cultural	ADJ
ajfa-368	117	16	investigations	investigation	NOUN
ajfa-368	117	17	of	of	ADP
ajfa-368	117	18	students	student	NOUN
ajfa-368	117	19	’	’	PART
ajfa-368	117	20	ethical	ethical	ADJ
ajfa-368	117	21	perceptions	perception	NOUN
ajfa-368	117	22	,	,	PUNCT
ajfa-368	117	23	given	give	VERB
ajfa-368	117	24	that	that	SCONJ
ajfa-368	117	25	all	all	DET
ajfa-368	117	26	students	student	NOUN
ajfa-368	117	27	share	share	VERB
ajfa-368	117	28	the	the	DET
ajfa-368	117	29	same	same	ADJ
ajfa-368	117	30	learning	learning	NOUN
ajfa-368	117	31	opportunities	opportunity	NOUN
ajfa-368	117	32	,	,	PUNCT
ajfa-368	117	33	knowledge	knowledge	NOUN
ajfa-368	117	34	,	,	PUNCT
ajfa-368	117	35	understanding	understanding	NOUN
ajfa-368	117	36	of	of	ADP
ajfa-368	117	37	ethics	ethic	NOUN
ajfa-368	117	38	and	and	CCONJ
ajfa-368	117	39	interaction	interaction	NOUN
ajfa-368	117	40	with	with	ADP
ajfa-368	117	41	their	their	PRON
ajfa-368	117	42	peers	peer	NOUN
ajfa-368	117	43	and	and	CCONJ
ajfa-368	117	44	lecturers	lecturer	NOUN
ajfa-368	117	45	.	.	PUNCT
ajfa-368	118	1	4	4	X
ajfa-368	118	2	.	.	X
ajfa-368	118	3	methodology	methodology	NOUN
ajfa-368	118	4	the	the	DET
ajfa-368	118	5	primary	primary	ADJ
ajfa-368	118	6	purpose	purpose	NOUN
ajfa-368	118	7	of	of	ADP
ajfa-368	118	8	this	this	DET
ajfa-368	118	9	survey	survey	NOUN
ajfa-368	118	10	was	be	AUX
ajfa-368	118	11	to	to	PART
ajfa-368	118	12	determine	determine	VERB
ajfa-368	118	13	if	if	SCONJ
ajfa-368	118	14	business	business	NOUN
ajfa-368	118	15	students	student	NOUN
ajfa-368	118	16	at	at	ADP
ajfa-368	118	17	an	an	DET
ajfa-368	118	18	australian	australian	ADJ
ajfa-368	118	19	university	university	NOUN
ajfa-368	118	20	have	have	VERB
ajfa-368	118	21	significantly	significantly	ADV
ajfa-368	118	22	different	different	ADJ
ajfa-368	118	23	attitudes	attitude	NOUN
ajfa-368	118	24	toward	toward	ADP
ajfa-368	118	25	business	business	NOUN
ajfa-368	118	26	ethics	ethic	NOUN
ajfa-368	118	27	than	than	ADP
ajfa-368	118	28	university	university	NOUN
ajfa-368	118	29	business	business	NOUN
ajfa-368	118	30	students	student	NOUN
ajfa-368	118	31	from	from	ADP
ajfa-368	118	32	south	south	ADJ
ajfa-368	118	33	asian	asian	ADJ
ajfa-368	118	34	and	and	CCONJ
ajfa-368	118	35	east	east	ADJ
ajfa-368	118	36	asian	asian	ADJ
ajfa-368	118	37	countries	country	NOUN
ajfa-368	118	38	.	.	PUNCT
ajfa-368	119	1	the	the	DET
ajfa-368	119	2	university	university	NOUN
ajfa-368	119	3	operates	operate	VERB
ajfa-368	119	4	across	across	ADP
ajfa-368	119	5	multiple	multiple	ADJ
ajfa-368	119	6	campuses	campus	NOUN
ajfa-368	119	7	which	which	PRON
ajfa-368	119	8	undertake	undertake	VERB
ajfa-368	119	9	programs	program	NOUN
ajfa-368	119	10	and	and	CCONJ
ajfa-368	119	11	activities	activity	NOUN
ajfa-368	119	12	on	on	ADP
ajfa-368	119	13	regional	regional	ADJ
ajfa-368	119	14	,	,	PUNCT
ajfa-368	119	15	national	national	ADJ
ajfa-368	119	16	and	and	CCONJ
ajfa-368	119	17	international	international	ADJ
ajfa-368	119	18	campuses	campus	NOUN
ajfa-368	119	19	and	and	CCONJ
ajfa-368	119	20	also	also	ADV
ajfa-368	119	21	by	by	ADP
ajfa-368	119	22	distance	distance	NOUN
ajfa-368	119	23	education	education	NOUN
ajfa-368	119	24	.	.	PUNCT
ajfa-368	120	1	it	it	PRON
ajfa-368	120	2	has	have	VERB
ajfa-368	120	3	a	a	DET
ajfa-368	120	4	mix	mix	NOUN
ajfa-368	120	5	of	of	ADP
ajfa-368	120	6	australian	australian	ADJ
ajfa-368	120	7	and	and	CCONJ
ajfa-368	120	8	international	international	ADJ
ajfa-368	120	9	students	student	NOUN
ajfa-368	120	10	.	.	PUNCT
ajfa-368	121	1	the	the	DET
ajfa-368	121	2	questionnaire	questionnaire	NOUN
ajfa-368	121	3	was	be	AUX
ajfa-368	121	4	administered	administer	VERB
ajfa-368	121	5	in	in	ADP
ajfa-368	121	6	week	week	NOUN
ajfa-368	121	7	7	7	NUM
ajfa-368	121	8	(	(	PUNCT
ajfa-368	121	9	january	january	PROPN
ajfa-368	121	10	2005	2005	NUM
ajfa-368	121	11	)	)	PUNCT
ajfa-368	121	12	by	by	ADP
ajfa-368	121	13	lecturers	lecturer	NOUN
ajfa-368	121	14	/	/	SYM
ajfa-368	121	15	tutors	tutor	NOUN
ajfa-368	121	16	to	to	ADP
ajfa-368	121	17	internal	internal	ADJ
ajfa-368	121	18	students	student	NOUN
ajfa-368	121	19	on	on	ADP
ajfa-368	121	20	six	six	NUM
ajfa-368	121	21	campuses	campus	NOUN
ajfa-368	121	22	and	and	CCONJ
ajfa-368	121	23	to	to	ADP
ajfa-368	121	24	all	all	DET
ajfa-368	121	25	external	external	ADJ
ajfa-368	121	26	(	(	PUNCT
ajfa-368	121	27	off	off	ADP
ajfa-368	121	28	-	-	PUNCT
ajfa-368	121	29	campus	campus	NOUN
ajfa-368	121	30	)	)	PUNCT
ajfa-368	121	31	students	student	NOUN
ajfa-368	121	32	by	by	ADP
ajfa-368	121	33	the	the	DET
ajfa-368	121	34	division	division	NOUN
ajfa-368	121	35	of	of	ADP
ajfa-368	121	36	teaching	teaching	NOUN
ajfa-368	121	37	and	and	CCONJ
ajfa-368	121	38	learning	learn	VERB
ajfa-368	121	39	services	service	NOUN
ajfa-368	121	40	.	.	PUNCT
ajfa-368	122	1	the	the	DET
ajfa-368	122	2	total	total	ADJ
ajfa-368	122	3	cohort	cohort	NOUN
ajfa-368	122	4	was	be	AUX
ajfa-368	122	5	422	422	NUM
ajfa-368	122	6	undergraduate	undergraduate	ADJ
ajfa-368	122	7	and	and	CCONJ
ajfa-368	122	8	postgraduate	postgraduate	ADJ
ajfa-368	122	9	students	student	NOUN
ajfa-368	122	10	undertaking	undertake	VERB
ajfa-368	122	11	an	an	DET
ajfa-368	122	12	auditing	auditing	NOUN
ajfa-368	122	13	course	course	NOUN
ajfa-368	122	14	in	in	ADP
ajfa-368	122	15	that	that	DET
ajfa-368	122	16	term	term	NOUN
ajfa-368	122	17	.	.	PUNCT
ajfa-368	123	1	considering	consider	VERB
ajfa-368	123	2	the	the	DET
ajfa-368	123	3	voluntary	voluntary	ADJ
ajfa-368	123	4	nature	nature	NOUN
ajfa-368	123	5	of	of	ADP
ajfa-368	123	6	the	the	DET
ajfa-368	123	7	questionnaire	questionnaire	NOUN
ajfa-368	123	8	,	,	PUNCT
ajfa-368	123	9	the	the	DET
ajfa-368	123	10	achieved	achieve	VERB
ajfa-368	123	11	response	response	NOUN
ajfa-368	123	12	rate	rate	NOUN
ajfa-368	123	13	of	of	ADP
ajfa-368	123	14	42	42	NUM
ajfa-368	123	15	percent	percent	NOUN
ajfa-368	123	16	was	be	AUX
ajfa-368	123	17	deemed	deem	VERB
ajfa-368	123	18	sufficient	sufficient	ADJ
ajfa-368	123	19	for	for	ADP
ajfa-368	123	20	the	the	DET
ajfa-368	123	21	study	study	NOUN
ajfa-368	123	22	(	(	PUNCT
ajfa-368	123	23	175	175	NUM
ajfa-368	123	24	usable	usable	ADJ
ajfa-368	123	25	responses	response	NOUN
ajfa-368	123	26	)	)	PUNCT
ajfa-368	123	27	.	.	PUNCT
ajfa-368	124	1	it	it	PRON
ajfa-368	124	2	is	be	AUX
ajfa-368	124	3	not	not	PART
ajfa-368	124	4	as	as	ADV
ajfa-368	124	5	high	high	ADJ
ajfa-368	124	6	as	as	ADP
ajfa-368	124	7	the	the	DET
ajfa-368	124	8	response	response	NOUN
ajfa-368	124	9	rates	rate	NOUN
ajfa-368	124	10	of	of	ADP
ajfa-368	124	11	similar	similar	ADJ
ajfa-368	124	12	studies	study	NOUN
ajfa-368	124	13	but	but	CCONJ
ajfa-368	124	14	it	it	PRON
ajfa-368	124	15	is	be	AUX
ajfa-368	124	16	a	a	DET
ajfa-368	124	17	good	good	ADJ
ajfa-368	124	18	rate	rate	NOUN
ajfa-368	124	19	of	of	ADP
ajfa-368	124	20	response	response	NOUN
ajfa-368	124	21	in	in	ADP
ajfa-368	124	22	this	this	DET
ajfa-368	124	23	situation	situation	NOUN
ajfa-368	124	24	as	as	SCONJ
ajfa-368	124	25	it	it	PRON
ajfa-368	124	26	also	also	ADV
ajfa-368	124	27	included	include	VERB
ajfa-368	124	28	posting	post	VERB
ajfa-368	124	29	the	the	DET
ajfa-368	124	30	questionnaire	questionnaire	NOUN
ajfa-368	124	31	to	to	ADP
ajfa-368	124	32	the	the	DET
ajfa-368	124	33	distance	distance	NOUN
ajfa-368	124	34	students	student	NOUN
ajfa-368	124	35	.	.	PUNCT
ajfa-368	125	1	the	the	DET
ajfa-368	125	2	set	set	NOUN
ajfa-368	125	3	of	of	ADP
ajfa-368	125	4	hypotheses	hypothesis	NOUN
ajfa-368	125	5	to	to	PART
ajfa-368	125	6	be	be	AUX
ajfa-368	125	7	tested	test	VERB
ajfa-368	125	8	by	by	ADP
ajfa-368	125	9	this	this	DET
ajfa-368	125	10	survey	survey	NOUN
ajfa-368	125	11	include	include	VERB
ajfa-368	125	12	:	:	PUNCT
ajfa-368	125	13	1	1	X
ajfa-368	125	14	.	.	X
ajfa-368	126	1	there	there	PRON
ajfa-368	126	2	is	be	VERB
ajfa-368	126	3	no	no	DET
ajfa-368	126	4	significant	significant	ADJ
ajfa-368	126	5	difference	difference	NOUN
ajfa-368	126	6	in	in	ADP
ajfa-368	126	7	guiding	guide	VERB
ajfa-368	126	8	principles	principle	NOUN
ajfa-368	126	9	in	in	ADP
ajfa-368	126	10	everyday	everyday	ADJ
ajfa-368	126	11	life	life	NOUN
ajfa-368	126	12	(	(	PUNCT
ajfa-368	126	13	personal	personal	ADJ
ajfa-368	126	14	values	value	NOUN
ajfa-368	126	15	)	)	PUNCT
ajfa-368	126	16	between	between	ADP
ajfa-368	126	17	respondents	respondent	NOUN
ajfa-368	126	18	from	from	ADP
ajfa-368	126	19	different	different	ADJ
ajfa-368	126	20	geographic	geographic	ADJ
ajfa-368	126	21	regions	region	NOUN
ajfa-368	126	22	2	2	NUM
ajfa-368	126	23	.	.	PUNCT
ajfa-368	127	1	there	there	PRON
ajfa-368	127	2	is	be	VERB
ajfa-368	127	3	no	no	DET
ajfa-368	127	4	significant	significant	ADJ
ajfa-368	127	5	difference	difference	NOUN
ajfa-368	127	6	in	in	ADP
ajfa-368	127	7	ethical	ethical	ADJ
ajfa-368	127	8	attitudes	attitude	NOUN
ajfa-368	127	9	in	in	ADP
ajfa-368	127	10	academic	academic	ADJ
ajfa-368	127	11	and	and	CCONJ
ajfa-368	127	12	business	business	NOUN
ajfa-368	127	13	situations	situation	NOUN
ajfa-368	127	14	between	between	ADP
ajfa-368	127	15	respondents	respondent	NOUN
ajfa-368	127	16	from	from	ADP
ajfa-368	127	17	different	different	ADJ
ajfa-368	127	18	geographic	geographic	ADJ
ajfa-368	127	19	regions	region	NOUN
ajfa-368	127	20	of	of	ADP
ajfa-368	127	21	interest	interest	NOUN
ajfa-368	127	22	was	be	AUX
ajfa-368	127	23	whether	whether	SCONJ
ajfa-368	127	24	incorporating	incorporate	VERB
ajfa-368	127	25	a	a	DET
ajfa-368	127	26	unit	unit	NOUN
ajfa-368	127	27	on	on	ADP
ajfa-368	127	28	ethics	ethic	NOUN
ajfa-368	127	29	in	in	ADP
ajfa-368	127	30	a	a	DET
ajfa-368	127	31	course	course	NOUN
ajfa-368	127	32	of	of	ADP
ajfa-368	127	33	an	an	DET
ajfa-368	127	34	australian	australian	ADJ
ajfa-368	127	35	university	university	NOUN
ajfa-368	127	36	has	have	VERB
ajfa-368	127	37	an	an	DET
ajfa-368	127	38	effect	effect	NOUN
ajfa-368	127	39	on	on	ADP
ajfa-368	127	40	certain	certain	ADJ
ajfa-368	127	41	ethical	ethical	ADJ
ajfa-368	127	42	values	value	NOUN
ajfa-368	127	43	.	.	PUNCT
ajfa-368	128	1	basic	basic	ADJ
ajfa-368	128	2	demographic	demographic	ADJ
ajfa-368	128	3	information	information	NOUN
ajfa-368	128	4	regarding	regard	VERB
ajfa-368	128	5	the	the	DET
ajfa-368	128	6	asian	asian	ADJ
ajfa-368	128	7	journal	journal	NOUN
ajfa-368	128	8	of	of	ADP
ajfa-368	128	9	finance	finance	PROPN
ajfa-368	128	10	&	&	CCONJ
ajfa-368	128	11	accounting	accounting	PROPN
ajfa-368	128	12	issn	issn	PROPN
ajfa-368	128	13	1946	1946	NUM
ajfa-368	128	14	-	-	PUNCT
ajfa-368	128	15	052x	052x	NOUN
ajfa-368	128	16	2009	2009	NUM
ajfa-368	128	17	,	,	PUNCT
ajfa-368	128	18	vol	vol	NOUN
ajfa-368	128	19	.	.	PROPN
ajfa-368	128	20	1	1	NUM
ajfa-368	128	21	,	,	PUNCT
ajfa-368	128	22	no	no	INTJ
ajfa-368	128	23	.	.	NOUN
ajfa-368	128	24	2	2	NUM
ajfa-368	128	25	:	:	PUNCT
ajfa-368	128	26	e7	e7	PROPN
ajfa-368	128	27	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-368	128	28	153	153	NUM
ajfa-368	128	29	academic	academic	ADJ
ajfa-368	128	30	degree	degree	NOUN
ajfa-368	128	31	,	,	PUNCT
ajfa-368	128	32	gender	gender	NOUN
ajfa-368	128	33	,	,	PUNCT
ajfa-368	128	34	age	age	NOUN
ajfa-368	128	35	,	,	PUNCT
ajfa-368	128	36	work	work	NOUN
ajfa-368	128	37	experience	experience	NOUN
ajfa-368	128	38	,	,	PUNCT
ajfa-368	128	39	visa	visa	NOUN
ajfa-368	128	40	status	status	NOUN
ajfa-368	128	41	and	and	CCONJ
ajfa-368	128	42	country	country	NOUN
ajfa-368	128	43	of	of	ADP
ajfa-368	128	44	residence	residence	NOUN
ajfa-368	128	45	was	be	AUX
ajfa-368	128	46	collected	collect	VERB
ajfa-368	128	47	from	from	ADP
ajfa-368	128	48	the	the	DET
ajfa-368	128	49	students	student	NOUN
ajfa-368	128	50	.	.	PUNCT
ajfa-368	129	1	descriptive	descriptive	ADJ
ajfa-368	129	2	statistics	statistic	NOUN
ajfa-368	129	3	were	be	AUX
ajfa-368	129	4	calculated	calculate	VERB
ajfa-368	129	5	for	for	ADP
ajfa-368	129	6	each	each	DET
ajfa-368	129	7	item	item	NOUN
ajfa-368	129	8	in	in	ADP
ajfa-368	129	9	the	the	DET
ajfa-368	129	10	survey	survey	NOUN
ajfa-368	129	11	.	.	PUNCT
ajfa-368	130	1	nationality	nationality	NOUN
ajfa-368	130	2	has	have	AUX
ajfa-368	130	3	been	be	AUX
ajfa-368	130	4	classified	classify	VERB
ajfa-368	130	5	based	base	VERB
ajfa-368	130	6	on	on	ADP
ajfa-368	130	7	the	the	DET
ajfa-368	130	8	major	major	ADJ
ajfa-368	130	9	region	region	NOUN
ajfa-368	130	10	classification	classification	NOUN
ajfa-368	130	11	.	.	PUNCT
ajfa-368	131	1	for	for	ADP
ajfa-368	131	2	the	the	DET
ajfa-368	131	3	purpose	purpose	NOUN
ajfa-368	131	4	of	of	ADP
ajfa-368	131	5	this	this	DET
ajfa-368	131	6	research	research	NOUN
ajfa-368	131	7	,	,	PUNCT
ajfa-368	131	8	nationalities	nationality	NOUN
ajfa-368	131	9	were	be	AUX
ajfa-368	131	10	classified	classify	VERB
ajfa-368	131	11	as	as	ADP
ajfa-368	131	12	australia	australia	PROPN
ajfa-368	131	13	,	,	PUNCT
ajfa-368	131	14	east	east	PROPN
ajfa-368	131	15	asia	asia	PROPN
ajfa-368	131	16	,	,	PUNCT
ajfa-368	131	17	south	south	PROPN
ajfa-368	131	18	asia	asia	PROPN
ajfa-368	131	19	and	and	CCONJ
ajfa-368	131	20	other	other	ADJ
ajfa-368	131	21	countries	country	NOUN
ajfa-368	131	22	.	.	PUNCT
ajfa-368	132	1	countries	country	NOUN
ajfa-368	132	2	such	such	ADJ
ajfa-368	132	3	as	as	ADP
ajfa-368	132	4	pakistan	pakistan	PROPN
ajfa-368	132	5	,	,	PUNCT
ajfa-368	132	6	sri	sri	PROPN
ajfa-368	132	7	lanka	lanka	PROPN
ajfa-368	132	8	,	,	PUNCT
ajfa-368	132	9	india	india	PROPN
ajfa-368	132	10	,	,	PUNCT
ajfa-368	132	11	bangladesh	bangladesh	PROPN
ajfa-368	132	12	and	and	CCONJ
ajfa-368	132	13	nepal	nepal	NOUN
ajfa-368	132	14	were	be	AUX
ajfa-368	132	15	classified	classify	VERB
ajfa-368	132	16	as	as	ADP
ajfa-368	132	17	south	south	PROPN
ajfa-368	132	18	asia	asia	PROPN
ajfa-368	132	19	.	.	PUNCT
ajfa-368	133	1	countries	country	NOUN
ajfa-368	133	2	such	such	ADJ
ajfa-368	133	3	as	as	ADP
ajfa-368	133	4	hong	hong	PROPN
ajfa-368	133	5	kong	kong	PROPN
ajfa-368	133	6	,	,	PUNCT
ajfa-368	133	7	the	the	DET
ajfa-368	133	8	philippines	philippine	NOUN
ajfa-368	133	9	,	,	PUNCT
ajfa-368	133	10	china	china	PROPN
ajfa-368	133	11	,	,	PUNCT
ajfa-368	133	12	malaysia	malaysia	PROPN
ajfa-368	133	13	,	,	PUNCT
ajfa-368	133	14	cambodia	cambodia	PROPN
ajfa-368	133	15	,	,	PUNCT
ajfa-368	133	16	indonesia	indonesia	PROPN
ajfa-368	133	17	,	,	PUNCT
ajfa-368	133	18	south	south	PROPN
ajfa-368	133	19	korea	korea	PROPN
ajfa-368	133	20	,	,	PUNCT
ajfa-368	133	21	japan	japan	PROPN
ajfa-368	133	22	,	,	PUNCT
ajfa-368	133	23	taiwan	taiwan	PROPN
ajfa-368	133	24	,	,	PUNCT
ajfa-368	133	25	thailand	thailand	PROPN
ajfa-368	133	26	,	,	PUNCT
ajfa-368	133	27	singapore	singapore	PROPN
ajfa-368	133	28	,	,	PUNCT
ajfa-368	133	29	vietnam	vietnam	PROPN
ajfa-368	133	30	and	and	CCONJ
ajfa-368	133	31	myanmar	myanmar	PROPN
ajfa-368	133	32	were	be	AUX
ajfa-368	133	33	classified	classify	VERB
ajfa-368	133	34	as	as	ADP
ajfa-368	133	35	east	east	PROPN
ajfa-368	133	36	asia	asia	PROPN
ajfa-368	133	37	.	.	PUNCT
ajfa-368	134	1	all	all	DET
ajfa-368	134	2	other	other	ADJ
ajfa-368	134	3	countries	country	NOUN
ajfa-368	134	4	include	include	VERB
ajfa-368	134	5	south	south	PROPN
ajfa-368	134	6	africa	africa	PROPN
ajfa-368	134	7	,	,	PUNCT
ajfa-368	134	8	mauritius	mauritius	PROPN
ajfa-368	134	9	,	,	PUNCT
ajfa-368	134	10	fiji	fiji	PROPN
ajfa-368	134	11	,	,	PUNCT
ajfa-368	134	12	italy	italy	PROPN
ajfa-368	134	13	,	,	PUNCT
ajfa-368	134	14	colombia	colombia	PROPN
ajfa-368	134	15	,	,	PUNCT
ajfa-368	134	16	poland	poland	PROPN
ajfa-368	134	17	,	,	PUNCT
ajfa-368	134	18	lebanon	lebanon	PROPN
ajfa-368	134	19	and	and	CCONJ
ajfa-368	134	20	the	the	DET
ajfa-368	134	21	czech	czech	PROPN
ajfa-368	134	22	republic	republic	NOUN
ajfa-368	134	23	.	.	PUNCT
ajfa-368	135	1	differences	difference	NOUN
ajfa-368	135	2	among	among	ADP
ajfa-368	135	3	the	the	DET
ajfa-368	135	4	attitudes	attitude	NOUN
ajfa-368	135	5	of	of	ADP
ajfa-368	135	6	australian	australian	ADJ
ajfa-368	135	7	,	,	PUNCT
ajfa-368	135	8	south	south	ADJ
ajfa-368	135	9	asian	asian	ADJ
ajfa-368	135	10	,	,	PUNCT
ajfa-368	135	11	east	east	ADJ
ajfa-368	135	12	asian	asian	NOUN
ajfa-368	135	13	and	and	CCONJ
ajfa-368	135	14	students	student	NOUN
ajfa-368	135	15	from	from	ADP
ajfa-368	135	16	other	other	ADJ
ajfa-368	135	17	countries	country	NOUN
ajfa-368	135	18	were	be	AUX
ajfa-368	135	19	evaluated	evaluate	VERB
ajfa-368	135	20	using	use	VERB
ajfa-368	135	21	anova	anova	PROPN
ajfa-368	135	22	(	(	PUNCT
ajfa-368	135	23	analysis	analysis	NOUN
ajfa-368	135	24	of	of	ADP
ajfa-368	135	25	variance	variance	NOUN
ajfa-368	135	26	)	)	PUNCT
ajfa-368	135	27	and	and	CCONJ
ajfa-368	135	28	manova	manova	PROPN
ajfa-368	135	29	(	(	PUNCT
ajfa-368	135	30	multivariate	multivariate	VERB
ajfa-368	135	31	analysis	analysis	NOUN
ajfa-368	135	32	of	of	ADP
ajfa-368	135	33	variance	variance	NOUN
ajfa-368	135	34	)	)	PUNCT
ajfa-368	135	35	.	.	PUNCT
ajfa-368	136	1	4.1	4.1	NUM
ajfa-368	136	2	sample	sample	NOUN
ajfa-368	136	3	the	the	DET
ajfa-368	136	4	sample	sample	NOUN
ajfa-368	136	5	for	for	ADP
ajfa-368	136	6	this	this	DET
ajfa-368	136	7	study	study	NOUN
ajfa-368	136	8	consisted	consist	VERB
ajfa-368	136	9	of	of	ADP
ajfa-368	136	10	students	student	NOUN
ajfa-368	136	11	enrolled	enrol	VERB
ajfa-368	136	12	in	in	ADP
ajfa-368	136	13	the	the	DET
ajfa-368	136	14	bachelor	bachelor	NOUN
ajfa-368	136	15	of	of	ADP
ajfa-368	136	16	business	business	NOUN
ajfa-368	136	17	(	(	PUNCT
ajfa-368	136	18	accounting	accounting	NOUN
ajfa-368	136	19	)	)	PUNCT
ajfa-368	136	20	degree	degree	NOUN
ajfa-368	136	21	,	,	PUNCT
ajfa-368	136	22	a	a	DET
ajfa-368	136	23	three	three	NUM
ajfa-368	136	24	-	-	PUNCT
ajfa-368	136	25	year	year	NOUN
ajfa-368	136	26	undergraduate	undergraduate	NOUN
ajfa-368	136	27	qualification	qualification	NOUN
ajfa-368	136	28	and	and	CCONJ
ajfa-368	136	29	the	the	DET
ajfa-368	136	30	master	master	NOUN
ajfa-368	136	31	in	in	ADP
ajfa-368	136	32	accounting	accounting	NOUN
ajfa-368	136	33	degree	degree	NOUN
ajfa-368	136	34	,	,	PUNCT
ajfa-368	136	35	a	a	DET
ajfa-368	136	36	two	two	NUM
ajfa-368	136	37	-	-	PUNCT
ajfa-368	136	38	year	year	NOUN
ajfa-368	136	39	postgraduate	postgraduate	NOUN
ajfa-368	136	40	degree	degree	NOUN
ajfa-368	136	41	,	,	PUNCT
ajfa-368	136	42	designed	design	VERB
ajfa-368	136	43	to	to	PART
ajfa-368	136	44	equip	equip	VERB
ajfa-368	136	45	graduates	graduate	NOUN
ajfa-368	136	46	from	from	ADP
ajfa-368	136	47	non	non	ADJ
ajfa-368	136	48	-	-	ADJ
ajfa-368	136	49	accounting	accounting	ADJ
ajfa-368	136	50	disciplines	discipline	NOUN
ajfa-368	136	51	with	with	ADP
ajfa-368	136	52	the	the	DET
ajfa-368	136	53	necessary	necessary	ADJ
ajfa-368	136	54	skills	skill	NOUN
ajfa-368	136	55	for	for	ADP
ajfa-368	136	56	employment	employment	NOUN
ajfa-368	136	57	in	in	ADP
ajfa-368	136	58	the	the	DET
ajfa-368	136	59	accounting	accounting	NOUN
ajfa-368	136	60	profession	profession	NOUN
ajfa-368	136	61	.	.	PUNCT
ajfa-368	137	1	students	student	NOUN
ajfa-368	137	2	in	in	ADP
ajfa-368	137	3	both	both	DET
ajfa-368	137	4	courses	course	NOUN
ajfa-368	137	5	were	be	AUX
ajfa-368	137	6	taking	take	VERB
ajfa-368	137	7	auditing	auditing	NOUN
ajfa-368	137	8	in	in	ADP
ajfa-368	137	9	the	the	DET
ajfa-368	137	10	spring	spring	NOUN
ajfa-368	137	11	/	/	SYM
ajfa-368	137	12	summer	summer	NOUN
ajfa-368	137	13	term	term	NOUN
ajfa-368	137	14	in	in	ADP
ajfa-368	137	15	2004	2004	NUM
ajfa-368	137	16	-	-	SYM
ajfa-368	137	17	05	05	NUM
ajfa-368	137	18	as	as	ADP
ajfa-368	137	19	one	one	NUM
ajfa-368	137	20	of	of	ADP
ajfa-368	137	21	their	their	PRON
ajfa-368	137	22	core	core	NOUN
ajfa-368	137	23	units	unit	NOUN
ajfa-368	137	24	.	.	PUNCT
ajfa-368	138	1	the	the	DET
ajfa-368	138	2	students	student	NOUN
ajfa-368	138	3	were	be	AUX
ajfa-368	138	4	familiar	familiar	ADJ
ajfa-368	138	5	with	with	ADP
ajfa-368	138	6	accounting	accounting	NOUN
ajfa-368	138	7	and	and	CCONJ
ajfa-368	138	8	business	business	NOUN
ajfa-368	138	9	practices	practice	NOUN
ajfa-368	138	10	from	from	ADP
ajfa-368	138	11	their	their	PRON
ajfa-368	138	12	previous	previous	ADJ
ajfa-368	138	13	studies	study	NOUN
ajfa-368	138	14	.	.	PUNCT
ajfa-368	139	1	4.2	4.2	NUM
ajfa-368	139	2	research	research	NOUN
ajfa-368	139	3	design	design	NOUN
ajfa-368	139	4	and	and	CCONJ
ajfa-368	139	5	findings	finding	VERB
ajfa-368	139	6	the	the	DET
ajfa-368	139	7	first	first	ADJ
ajfa-368	139	8	part	part	NOUN
ajfa-368	139	9	of	of	ADP
ajfa-368	139	10	the	the	DET
ajfa-368	139	11	questionnaire	questionnaire	NOUN
ajfa-368	139	12	consisted	consist	VERB
ajfa-368	139	13	of	of	ADP
ajfa-368	139	14	questions	question	NOUN
ajfa-368	139	15	on	on	ADP
ajfa-368	139	16	12	12	NUM
ajfa-368	139	17	values	value	NOUN
ajfa-368	139	18	as	as	ADP
ajfa-368	139	19	guiding	guide	VERB
ajfa-368	139	20	principles	principle	NOUN
ajfa-368	139	21	in	in	ADP
ajfa-368	139	22	everyday	everyday	ADJ
ajfa-368	139	23	life	life	NOUN
ajfa-368	139	24	.	.	PUNCT
ajfa-368	140	1	the	the	DET
ajfa-368	140	2	second	second	ADJ
ajfa-368	140	3	part	part	NOUN
ajfa-368	140	4	included	include	VERB
ajfa-368	140	5	two	two	NUM
ajfa-368	140	6	sets	set	NOUN
ajfa-368	140	7	of	of	ADP
ajfa-368	140	8	15	15	NUM
ajfa-368	140	9	statements	statement	NOUN
ajfa-368	140	10	each	each	PRON
ajfa-368	140	11	of	of	ADP
ajfa-368	140	12	which	which	PRON
ajfa-368	140	13	was	be	AUX
ajfa-368	140	14	adapted	adapt	VERB
ajfa-368	140	15	from	from	ADP
ajfa-368	140	16	smyth	smyth	PROPN
ajfa-368	140	17	and	and	CCONJ
ajfa-368	140	18	davis	davis	PROPN
ajfa-368	140	19	(	(	PUNCT
ajfa-368	140	20	2004	2004	NUM
ajfa-368	140	21	)	)	PUNCT
ajfa-368	140	22	.	.	PUNCT
ajfa-368	141	1	the	the	DET
ajfa-368	141	2	survey	survey	NOUN
ajfa-368	141	3	instrument	instrument	NOUN
ajfa-368	141	4	contained	contain	VERB
ajfa-368	141	5	two	two	NUM
ajfa-368	141	6	sections	section	NOUN
ajfa-368	141	7	:	:	PUNCT
ajfa-368	141	8	12	12	NUM
ajfa-368	141	9	questions	question	NOUN
ajfa-368	141	10	using	use	VERB
ajfa-368	141	11	a	a	DET
ajfa-368	141	12	seven	seven	NUM
ajfa-368	141	13	-	-	PUNCT
ajfa-368	141	14	point	point	NOUN
ajfa-368	141	15	likert	likert	ADJ
ajfa-368	141	16	scale	scale	NOUN
ajfa-368	141	17	;	;	PUNCT
ajfa-368	141	18	and	and	CCONJ
ajfa-368	141	19	30	30	NUM
ajfa-368	141	20	vignettes	vignette	NOUN
ajfa-368	141	21	of	of	ADP
ajfa-368	141	22	academic	academic	ADJ
ajfa-368	141	23	and	and	CCONJ
ajfa-368	141	24	business	business	NOUN
ajfa-368	141	25	situations	situation	NOUN
ajfa-368	141	26	.	.	PUNCT
ajfa-368	142	1	comprehensive	comprehensive	ADJ
ajfa-368	142	2	demographic	demographic	ADJ
ajfa-368	142	3	information	information	NOUN
ajfa-368	142	4	was	be	AUX
ajfa-368	142	5	also	also	ADV
ajfa-368	142	6	collected	collect	VERB
ajfa-368	142	7	.	.	PUNCT
ajfa-368	143	1	the	the	DET
ajfa-368	143	2	twelve	twelve	NUM
ajfa-368	143	3	questions	question	NOUN
ajfa-368	143	4	in	in	ADP
ajfa-368	143	5	the	the	DET
ajfa-368	143	6	first	first	ADJ
ajfa-368	143	7	section	section	NOUN
ajfa-368	143	8	explored	explore	VERB
ajfa-368	143	9	the	the	DET
ajfa-368	143	10	importance	importance	NOUN
ajfa-368	143	11	placed	place	VERB
ajfa-368	143	12	by	by	ADP
ajfa-368	143	13	the	the	DET
ajfa-368	143	14	respondents	respondent	NOUN
ajfa-368	143	15	on	on	ADP
ajfa-368	143	16	the	the	DET
ajfa-368	143	17	guiding	guide	VERB
ajfa-368	143	18	principles	principle	NOUN
ajfa-368	143	19	in	in	ADP
ajfa-368	143	20	their	their	PRON
ajfa-368	143	21	life	life	NOUN
ajfa-368	143	22	.	.	PUNCT
ajfa-368	144	1	the	the	DET
ajfa-368	144	2	seven	seven	NUM
ajfa-368	144	3	-	-	PUNCT
ajfa-368	144	4	point	point	NOUN
ajfa-368	144	5	likert	likert	ADJ
ajfa-368	144	6	-	-	PUNCT
ajfa-368	144	7	type	type	NOUN
ajfa-368	144	8	scale	scale	NOUN
ajfa-368	144	9	ranged	range	VERB
ajfa-368	144	10	from	from	ADP
ajfa-368	144	11	1	1	NUM
ajfa-368	144	12	being	be	AUX
ajfa-368	144	13	not	not	PART
ajfa-368	144	14	important	important	ADJ
ajfa-368	144	15	to	to	ADP
ajfa-368	144	16	7	7	NUM
ajfa-368	144	17	being	be	AUX
ajfa-368	144	18	extremely	extremely	ADV
ajfa-368	144	19	important	important	ADJ
ajfa-368	144	20	.	.	PUNCT
ajfa-368	145	1	the	the	DET
ajfa-368	145	2	second	second	ADJ
ajfa-368	145	3	section	section	NOUN
ajfa-368	145	4	included	include	VERB
ajfa-368	145	5	two	two	NUM
ajfa-368	145	6	sets	set	NOUN
ajfa-368	145	7	of	of	ADP
ajfa-368	145	8	15	15	NUM
ajfa-368	145	9	statements	statement	NOUN
ajfa-368	145	10	,	,	PUNCT
ajfa-368	145	11	one	one	NUM
ajfa-368	145	12	set	set	NOUN
ajfa-368	145	13	asking	ask	VERB
ajfa-368	145	14	ethical	ethical	ADJ
ajfa-368	145	15	situations	situation	NOUN
ajfa-368	145	16	in	in	ADP
ajfa-368	145	17	the	the	DET
ajfa-368	145	18	academic	academic	ADJ
ajfa-368	145	19	environment	environment	NOUN
ajfa-368	145	20	and	and	CCONJ
ajfa-368	145	21	the	the	DET
ajfa-368	145	22	other	other	ADJ
ajfa-368	145	23	set	set	NOUN
ajfa-368	145	24	asking	ask	VERB
ajfa-368	145	25	roughly	roughly	ADV
ajfa-368	145	26	equivalent	equivalent	ADJ
ajfa-368	145	27	situations	situation	NOUN
ajfa-368	145	28	in	in	ADP
ajfa-368	145	29	a	a	DET
ajfa-368	145	30	business	business	NOUN
ajfa-368	145	31	setting	setting	NOUN
ajfa-368	145	32	.	.	PUNCT
ajfa-368	146	1	each	each	PRON
ajfa-368	146	2	of	of	ADP
ajfa-368	146	3	the	the	DET
ajfa-368	146	4	vignettes	vignette	NOUN
ajfa-368	146	5	asked	ask	VERB
ajfa-368	146	6	respondents	respondent	NOUN
ajfa-368	146	7	to	to	PART
ajfa-368	146	8	exercise	exercise	VERB
ajfa-368	146	9	their	their	PRON
ajfa-368	146	10	actions	action	NOUN
ajfa-368	146	11	(	(	PUNCT
ajfa-368	146	12	not	not	PART
ajfa-368	146	13	right	right	ADJ
ajfa-368	146	14	or	or	CCONJ
ajfa-368	146	15	wrong	wrong	ADJ
ajfa-368	146	16	answers	answer	NOUN
ajfa-368	146	17	)	)	PUNCT
ajfa-368	146	18	on	on	ADP
ajfa-368	146	19	a	a	DET
ajfa-368	146	20	seven	seven	NUM
ajfa-368	146	21	-	-	PUNCT
ajfa-368	146	22	point	point	NOUN
ajfa-368	146	23	likert	likert	ADJ
ajfa-368	146	24	-	-	PUNCT
ajfa-368	146	25	type	type	NOUN
ajfa-368	146	26	scale	scale	NOUN
ajfa-368	146	27	with	with	ADP
ajfa-368	146	28	1	1	NUM
ajfa-368	146	29	definitely	definitely	ADV
ajfa-368	146	30	would	would	AUX
ajfa-368	146	31	not	not	PART
ajfa-368	146	32	(	(	PUNCT
ajfa-368	146	33	not	not	PART
ajfa-368	146	34	dishonest	dishonest	ADJ
ajfa-368	146	35	at	at	ADV
ajfa-368	146	36	all	all	ADV
ajfa-368	146	37	)	)	PUNCT
ajfa-368	146	38	and	and	CCONJ
ajfa-368	146	39	7	7	NUM
ajfa-368	146	40	definitely	definitely	ADV
ajfa-368	146	41	would	would	AUX
ajfa-368	146	42	(	(	PUNCT
ajfa-368	146	43	very	very	ADV
ajfa-368	146	44	severe	severe	ADJ
ajfa-368	146	45	dishonesty	dishonesty	NOUN
ajfa-368	146	46	)	)	PUNCT
ajfa-368	146	47	.	.	PUNCT
ajfa-368	147	1	students	student	NOUN
ajfa-368	147	2	were	be	AUX
ajfa-368	147	3	not	not	PART
ajfa-368	147	4	told	tell	VERB
ajfa-368	147	5	that	that	SCONJ
ajfa-368	147	6	the	the	DET
ajfa-368	147	7	statements	statement	NOUN
ajfa-368	147	8	from	from	ADP
ajfa-368	147	9	each	each	DET
ajfa-368	147	10	set	set	NOUN
ajfa-368	147	11	would	would	AUX
ajfa-368	147	12	be	be	AUX
ajfa-368	147	13	eventually	eventually	ADV
ajfa-368	147	14	paired	pair	VERB
ajfa-368	147	15	for	for	ADP
ajfa-368	147	16	our	our	PRON
ajfa-368	147	17	analysis	analysis	NOUN
ajfa-368	147	18	.	.	PUNCT
ajfa-368	148	1	a	a	DET
ajfa-368	148	2	total	total	ADJ
ajfa-368	148	3	sample	sample	NOUN
ajfa-368	148	4	of	of	ADP
ajfa-368	148	5	175	175	NUM
ajfa-368	148	6	usable	usable	ADJ
ajfa-368	148	7	questionnaires	questionnaire	NOUN
ajfa-368	148	8	was	be	AUX
ajfa-368	148	9	obtained	obtain	VERB
ajfa-368	148	10	.	.	PUNCT
ajfa-368	149	1	nineteen	nineteen	NUM
ajfa-368	149	2	usable	usable	ADJ
ajfa-368	149	3	questionnaires	questionnaire	NOUN
ajfa-368	149	4	were	be	AUX
ajfa-368	149	5	received	receive	VERB
ajfa-368	149	6	from	from	ADP
ajfa-368	149	7	australian	australian	ADJ
ajfa-368	149	8	students	student	NOUN
ajfa-368	149	9	,	,	PUNCT
ajfa-368	149	10	34	34	NUM
ajfa-368	149	11	from	from	ADP
ajfa-368	149	12	south	south	ADJ
ajfa-368	149	13	asian	asian	ADJ
ajfa-368	149	14	students	student	NOUN
ajfa-368	149	15	(	(	PUNCT
ajfa-368	149	16	from	from	ADP
ajfa-368	149	17	5	5	NUM
ajfa-368	149	18	countries	country	NOUN
ajfa-368	149	19	in	in	ADP
ajfa-368	149	20	south	south	PROPN
ajfa-368	149	21	asia	asia	PROPN
ajfa-368	149	22	)	)	PUNCT
ajfa-368	149	23	,	,	PUNCT
ajfa-368	149	24	104	104	NUM
ajfa-368	149	25	from	from	ADP
ajfa-368	149	26	east	east	PROPN
ajfa-368	149	27	asia	asia	PROPN
ajfa-368	149	28	(	(	PUNCT
ajfa-368	149	29	from	from	ADP
ajfa-368	149	30	14	14	NUM
ajfa-368	149	31	countries	country	NOUN
ajfa-368	149	32	)	)	PUNCT
ajfa-368	149	33	and	and	CCONJ
ajfa-368	149	34	18	18	NUM
ajfa-368	149	35	from	from	ADP
ajfa-368	149	36	other	other	ADJ
ajfa-368	149	37	countries	country	NOUN
ajfa-368	149	38	.	.	PUNCT
ajfa-368	150	1	table	table	NOUN
ajfa-368	150	2	1	1	NUM
ajfa-368	150	3	summarizes	summarize	VERB
ajfa-368	150	4	the	the	DET
ajfa-368	150	5	frequencies	frequency	NOUN
ajfa-368	150	6	for	for	ADP
ajfa-368	150	7	the	the	DET
ajfa-368	150	8	demographic	demographic	ADJ
ajfa-368	150	9	data	datum	NOUN
ajfa-368	150	10	.	.	PUNCT
ajfa-368	151	1	the	the	DET
ajfa-368	151	2	majority	majority	NOUN
ajfa-368	151	3	of	of	ADP
ajfa-368	151	4	the	the	DET
ajfa-368	151	5	sample	sample	NOUN
ajfa-368	151	6	from	from	ADP
ajfa-368	151	7	australia	australia	PROPN
ajfa-368	151	8	,	,	PUNCT
ajfa-368	151	9	east	east	PROPN
ajfa-368	151	10	asia	asia	PROPN
ajfa-368	151	11	and	and	CCONJ
ajfa-368	151	12	other	other	ADJ
ajfa-368	151	13	countries	country	NOUN
ajfa-368	151	14	was	be	AUX
ajfa-368	151	15	females	female	NOUN
ajfa-368	151	16	.	.	PUNCT
ajfa-368	152	1	the	the	DET
ajfa-368	152	2	majority	majority	NOUN
ajfa-368	152	3	of	of	ADP
ajfa-368	152	4	south	south	ADJ
ajfa-368	152	5	asian	asian	ADJ
ajfa-368	152	6	students	student	NOUN
ajfa-368	152	7	were	be	AUX
ajfa-368	152	8	males	male	NOUN
ajfa-368	152	9	.	.	PUNCT
ajfa-368	153	1	asian	asian	ADJ
ajfa-368	153	2	journal	journal	PROPN
ajfa-368	153	3	of	of	ADP
ajfa-368	153	4	finance	finance	PROPN
ajfa-368	153	5	&	&	CCONJ
ajfa-368	153	6	accounting	accounting	PROPN
ajfa-368	153	7	issn	issn	PROPN
ajfa-368	153	8	1946	1946	NUM
ajfa-368	153	9	-	-	PUNCT
ajfa-368	153	10	052x	052x	NOUN
ajfa-368	153	11	2009	2009	NUM
ajfa-368	153	12	,	,	PUNCT
ajfa-368	153	13	vol	vol	NOUN
ajfa-368	153	14	.	.	PROPN
ajfa-368	153	15	1	1	NUM
ajfa-368	153	16	,	,	PUNCT
ajfa-368	153	17	no	no	INTJ
ajfa-368	153	18	.	.	NOUN
ajfa-368	153	19	2	2	NUM
ajfa-368	153	20	:	:	PUNCT
ajfa-368	153	21	e7	e7	PROPN
ajfa-368	153	22	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-368	153	23	154	154	NUM
ajfa-368	153	24	table	table	NOUN
ajfa-368	153	25	1	1	NUM
ajfa-368	153	26	.	.	PUNCT
ajfa-368	154	1	sample	sample	NOUN
ajfa-368	154	2	characteristics	characteristic	NOUN
ajfa-368	154	3	(	(	PUNCT
ajfa-368	154	4	%	%	INTJ
ajfa-368	154	5	)	)	PUNCT
ajfa-368	154	6	characteristics	characteristics	PROPN
ajfa-368	154	7	australia	australia	PROPN
ajfa-368	154	8	south	south	PROPN
ajfa-368	154	9	asia	asia	PROPN
ajfa-368	154	10	east	east	PROPN
ajfa-368	154	11	asia	asia	PROPN
ajfa-368	155	1	all	all	DET
ajfa-368	155	2	others	other	NOUN
ajfa-368	155	3	respondents	respondent	VERB
ajfa-368	155	4	19	19	NUM
ajfa-368	155	5	34	34	NUM
ajfa-368	155	6	104	104	NUM
ajfa-368	155	7	18	18	NUM
ajfa-368	155	8	gender	gender	NOUN
ajfa-368	155	9	female	female	NOUN
ajfa-368	155	10	78.9	78.9	NUM
ajfa-368	155	11	20.6	20.6	NUM
ajfa-368	155	12	67.3	67.3	NUM
ajfa-368	155	13	61.1	61.1	NUM
ajfa-368	155	14	male	male	NOUN
ajfa-368	155	15	21.1	21.1	NUM
ajfa-368	155	16	79.4	79.4	NUM
ajfa-368	155	17	26.9	26.9	NUM
ajfa-368	155	18	33.3	33.3	NUM
ajfa-368	155	19	no	no	DET
ajfa-368	155	20	answer	answer	NOUN
ajfa-368	155	21	5.8	5.8	NUM
ajfa-368	155	22	5.6	5.6	NUM
ajfa-368	155	23	age	age	NOUN
ajfa-368	155	24	(	(	PUNCT
ajfa-368	155	25	yrs	yrs	PROPN
ajfa-368	155	26	)	)	PUNCT
ajfa-368	155	27	17	17	NUM
ajfa-368	155	28	-	-	SYM
ajfa-368	155	29	21	21	NUM
ajfa-368	155	30	15.8	15.8	NUM
ajfa-368	155	31	20.6	20.6	NUM
ajfa-368	155	32	12.5	12.5	NUM
ajfa-368	155	33	22.2	22.2	NUM
ajfa-368	155	34	22	22	NUM
ajfa-368	155	35	-	-	SYM
ajfa-368	155	36	26	26	NUM
ajfa-368	155	37	21.1	21.1	NUM
ajfa-368	155	38	58.8	58.8	NUM
ajfa-368	155	39	52.9	52.9	NUM
ajfa-368	155	40	27.8	27.8	NUM
ajfa-368	155	41	27	27	NUM
ajfa-368	155	42	-	-	SYM
ajfa-368	155	43	31	31	NUM
ajfa-368	155	44	31.6	31.6	NUM
ajfa-368	155	45	11.8	11.8	NUM
ajfa-368	155	46	17.3	17.3	NUM
ajfa-368	155	47	33.3	33.3	NUM
ajfa-368	155	48	32	32	NUM
ajfa-368	155	49	-	-	SYM
ajfa-368	155	50	36	36	NUM
ajfa-368	155	51	21.1	21.1	NUM
ajfa-368	155	52	8.8	8.8	NUM
ajfa-368	155	53	6.7	6.7	NUM
ajfa-368	155	54	11.1	11.1	NUM
ajfa-368	155	55	37	37	NUM
ajfa-368	155	56	and	and	CCONJ
ajfa-368	155	57	over	over	ADP
ajfa-368	155	58	10.5	10.5	NUM
ajfa-368	155	59	0.0	0.0	NUM
ajfa-368	155	60	2.9	2.9	NUM
ajfa-368	155	61	0.0	0.0	NUM
ajfa-368	155	62	no	no	DET
ajfa-368	155	63	answer	answer	NOUN
ajfa-368	155	64	7.7	7.7	NUM
ajfa-368	155	65	5.6	5.6	NUM
ajfa-368	155	66	work	work	NOUN
ajfa-368	155	67	exp	exp	NOUN
ajfa-368	155	68	.	.	PUNCT
ajfa-368	156	1	(	(	PUNCT
ajfa-368	156	2	yrs	yr	NOUN
ajfa-368	156	3	)	)	PUNCT
ajfa-368	156	4	below	below	ADP
ajfa-368	156	5	1	1	NUM
ajfa-368	156	6	yr	yr	NOUN
ajfa-368	156	7	15.8	15.8	NUM
ajfa-368	156	8	29.4	29.4	NUM
ajfa-368	156	9	44.2	44.2	NUM
ajfa-368	156	10	38.9	38.9	NUM
ajfa-368	156	11	2	2	NUM
ajfa-368	156	12	to	to	ADP
ajfa-368	156	13	5	5	NUM
ajfa-368	156	14	yrs	yr	NOUN
ajfa-368	156	15	10.5	10.5	NUM
ajfa-368	156	16	44.1	44.1	NUM
ajfa-368	156	17	28.8	28.8	NUM
ajfa-368	156	18	33.3	33.3	NUM
ajfa-368	156	19	6	6	NUM
ajfa-368	156	20	to	to	PART
ajfa-368	156	21	10	10	NUM
ajfa-368	156	22	yrs	yr	NOUN
ajfa-368	156	23	26.3	26.3	NUM
ajfa-368	157	1	11.8	11.8	NUM
ajfa-368	157	2	7.7	7.7	NUM
ajfa-368	157	3	11.1	11.1	NUM
ajfa-368	157	4	11	11	NUM
ajfa-368	157	5	to	to	ADP
ajfa-368	157	6	15	15	NUM
ajfa-368	157	7	yrs	yr	NOUN
ajfa-368	157	8	26.3	26.3	NUM
ajfa-368	157	9	2.9	2.9	NUM
ajfa-368	157	10	5.8	5.8	NUM
ajfa-368	157	11	11.1	11.1	NUM
ajfa-368	157	12	16	16	NUM
ajfa-368	157	13	to	to	PART
ajfa-368	157	14	20	20	NUM
ajfa-368	157	15	yrs	yr	NOUN
ajfa-368	157	16	5.3	5.3	NUM
ajfa-368	157	17	0.0	0.0	NUM
ajfa-368	157	18	1.0	1.0	NUM
ajfa-368	157	19	0.0	0.0	NUM
ajfa-368	157	20	over	over	ADP
ajfa-368	157	21	20	20	NUM
ajfa-368	157	22	yrs	yr	NOUN
ajfa-368	157	23	5.3	5.3	NUM
ajfa-368	157	24	0.0	0.0	NUM
ajfa-368	157	25	1.0	1.0	NUM
ajfa-368	157	26	0.0	0.0	NUM
ajfa-368	157	27	no	no	DET
ajfa-368	157	28	answer	answer	NOUN
ajfa-368	157	29	10.5	10.5	NUM
ajfa-368	157	30	11.8	11.8	NUM
ajfa-368	157	31	11.5	11.5	NUM
ajfa-368	157	32	5.6	5.6	NUM
ajfa-368	157	33	program	program	NOUN
ajfa-368	157	34	undergraduate	undergraduate	NOUN
ajfa-368	157	35	78.9	78.9	NUM
ajfa-368	157	36	58.8	58.8	NUM
ajfa-368	157	37	65.4	65.4	NUM
ajfa-368	157	38	77.8	77.8	NUM
ajfa-368	157	39	postgraduate	postgraduate	NOUN
ajfa-368	157	40	10.5	10.5	NUM
ajfa-368	157	41	38.2	38.2	NUM
ajfa-368	157	42	19.2	19.2	NUM
ajfa-368	157	43	16.7	16.7	NUM
ajfa-368	157	44	other	other	ADJ
ajfa-368	157	45	10.5	10.5	NUM
ajfa-368	157	46	2.9	2.9	NUM
ajfa-368	157	47	15.4	15.4	NUM
ajfa-368	157	48	5.6	5.6	NUM
ajfa-368	157	49	no	no	DET
ajfa-368	157	50	answer	answer	NOUN
ajfa-368	157	51	campus	campus	NOUN
ajfa-368	157	52	on	on	ADP
ajfa-368	157	53	-	-	PUNCT
ajfa-368	157	54	campus	campus	NOUN
ajfa-368	157	55	5.3	5.3	NUM
ajfa-368	157	56	94.1	94.1	NUM
ajfa-368	157	57	92.3	92.3	NUM
ajfa-368	157	58	83.3	83.3	NUM
ajfa-368	157	59	off	off	ADP
ajfa-368	157	60	-	-	PUNCT
ajfa-368	157	61	campus	campus	NOUN
ajfa-368	157	62	89.4	89.4	NUM
ajfa-368	157	63	5.9	5.9	NUM
ajfa-368	157	64	7.7	7.7	NUM
ajfa-368	157	65	16.7	16.7	NUM
ajfa-368	157	66	no	no	DET
ajfa-368	157	67	answer	answer	NOUN
ajfa-368	157	68	5.3	5.3	NUM
ajfa-368	157	69	visa	visa	NOUN
ajfa-368	157	70	australian	australian	ADJ
ajfa-368	157	71	permanent	permanent	ADJ
ajfa-368	157	72	resident	resident	NOUN
ajfa-368	157	73	15.8	15.8	NUM
ajfa-368	157	74	11.8	11.8	NUM
ajfa-368	157	75	1.9	1.9	NUM
ajfa-368	157	76	5.6	5.6	NUM
ajfa-368	157	77	australian	australian	ADJ
ajfa-368	157	78	citizen	citizen	NOUN
ajfa-368	157	79	84.2	84.2	NUM
ajfa-368	157	80	0.0	0.0	NUM
ajfa-368	157	81	1.0	1.0	NUM
ajfa-368	157	82	11.1	11.1	NUM
ajfa-368	157	83	student	student	NOUN
ajfa-368	157	84	visa	visa	NOUN
ajfa-368	157	85	0.0	0.0	NUM
ajfa-368	157	86	85.3	85.3	NUM
ajfa-368	157	87	87.5	87.5	NUM
ajfa-368	157	88	55.6	55.6	NUM
ajfa-368	157	89	working	work	VERB
ajfa-368	157	90	visa	visa	NOUN
ajfa-368	157	91	/	/	SYM
ajfa-368	157	92	other	other	ADJ
ajfa-368	157	93	0.0	0.0	NUM
ajfa-368	157	94	2.9	2.9	NUM
ajfa-368	157	95	9.6	9.6	NUM
ajfa-368	157	96	27.8	27.8	NUM
ajfa-368	157	97	no	no	DET
ajfa-368	157	98	answer	answer	NOUN
ajfa-368	157	99	asian	asian	ADJ
ajfa-368	157	100	journal	journal	NOUN
ajfa-368	157	101	of	of	ADP
ajfa-368	157	102	finance	finance	PROPN
ajfa-368	157	103	&	&	CCONJ
ajfa-368	157	104	accounting	accounting	PROPN
ajfa-368	157	105	issn	issn	PROPN
ajfa-368	157	106	1946	1946	NUM
ajfa-368	157	107	-	-	PUNCT
ajfa-368	157	108	052x	052x	NOUN
ajfa-368	157	109	2009	2009	NUM
ajfa-368	157	110	,	,	PUNCT
ajfa-368	157	111	vol	vol	NOUN
ajfa-368	157	112	.	.	PROPN
ajfa-368	157	113	1	1	NUM
ajfa-368	157	114	,	,	PUNCT
ajfa-368	157	115	no	no	INTJ
ajfa-368	157	116	.	.	NOUN
ajfa-368	157	117	2	2	NUM
ajfa-368	157	118	:	:	PUNCT
ajfa-368	158	1	e7	e7	PROPN
ajfa-368	158	2	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-368	158	3	155	155	NUM
ajfa-368	158	4	figure	figure	NOUN
ajfa-368	158	5	1	1	NUM
ajfa-368	158	6	shows	show	VERB
ajfa-368	158	7	the	the	DET
ajfa-368	158	8	sample	sample	NOUN
ajfa-368	158	9	distribution	distribution	NOUN
ajfa-368	158	10	as	as	SCONJ
ajfa-368	158	11	discussed	discuss	VERB
ajfa-368	158	12	above	above	ADV
ajfa-368	158	13	.	.	PUNCT
ajfa-368	159	1	the	the	DET
ajfa-368	159	2	majority	majority	NOUN
ajfa-368	159	3	of	of	ADP
ajfa-368	159	4	international	international	ADJ
ajfa-368	159	5	students	student	NOUN
ajfa-368	159	6	in	in	ADP
ajfa-368	159	7	this	this	DET
ajfa-368	159	8	sample	sample	NOUN
ajfa-368	159	9	are	be	AUX
ajfa-368	159	10	from	from	ADP
ajfa-368	159	11	east	east	ADJ
ajfa-368	159	12	asian	asian	ADJ
ajfa-368	159	13	countries	country	NOUN
ajfa-368	159	14	.	.	PUNCT
ajfa-368	160	1	figure	figure	VERB
ajfa-368	160	2	1	1	NUM
ajfa-368	160	3	.	.	PUNCT
ajfa-368	161	1	distribution	distribution	NOUN
ajfa-368	161	2	of	of	ADP
ajfa-368	161	3	sample	sample	NOUN
ajfa-368	161	4	by	by	ADP
ajfa-368	161	5	geographic	geographic	ADJ
ajfa-368	161	6	regions	region	NOUN
ajfa-368	161	7	twelve	twelve	NUM
ajfa-368	161	8	questions	question	NOUN
ajfa-368	161	9	explored	explore	VERB
ajfa-368	161	10	the	the	DET
ajfa-368	161	11	principles	principle	NOUN
ajfa-368	161	12	in	in	ADP
ajfa-368	161	13	everyday	everyday	ADJ
ajfa-368	161	14	life	life	NOUN
ajfa-368	161	15	(	(	PUNCT
ajfa-368	161	16	see	see	VERB
ajfa-368	161	17	table	table	NOUN
ajfa-368	161	18	2	2	NUM
ajfa-368	161	19	)	)	PUNCT
ajfa-368	161	20	.	.	PUNCT
ajfa-368	162	1	there	there	PRON
ajfa-368	162	2	were	be	VERB
ajfa-368	162	3	significant	significant	ADJ
ajfa-368	162	4	differences	difference	NOUN
ajfa-368	162	5	among	among	ADP
ajfa-368	162	6	students	student	NOUN
ajfa-368	162	7	with	with	ADP
ajfa-368	162	8	regard	regard	NOUN
ajfa-368	162	9	to	to	ADP
ajfa-368	162	10	wealth	wealth	NOUN
ajfa-368	162	11	,	,	PUNCT
ajfa-368	162	12	world	world	NOUN
ajfa-368	162	13	peace	peace	NOUN
ajfa-368	162	14	,	,	PUNCT
ajfa-368	162	15	self	self	NOUN
ajfa-368	162	16	-	-	PUNCT
ajfa-368	162	17	discipline	discipline	NOUN
ajfa-368	162	18	,	,	PUNCT
ajfa-368	162	19	authority	authority	NOUN
ajfa-368	162	20	,	,	PUNCT
ajfa-368	162	21	social	social	ADJ
ajfa-368	162	22	justice	justice	NOUN
ajfa-368	162	23	,	,	PUNCT
ajfa-368	162	24	honouring	honour	VERB
ajfa-368	162	25	parents	parent	NOUN
ajfa-368	162	26	and	and	CCONJ
ajfa-368	162	27	elders	elder	NOUN
ajfa-368	162	28	and	and	CCONJ
ajfa-368	162	29	curiosity	curiosity	NOUN
ajfa-368	162	30	.	.	PUNCT
ajfa-368	163	1	australian	australian	ADJ
ajfa-368	163	2	students	student	NOUN
ajfa-368	163	3	evaluated	evaluate	VERB
ajfa-368	163	4	wealth	wealth	NOUN
ajfa-368	163	5	1	1	NUM
ajfa-368	163	6	,	,	PUNCT
ajfa-368	163	7	world	world	NOUN
ajfa-368	163	8	peace	peace	NOUN
ajfa-368	163	9	2	2	NUM
ajfa-368	163	10	,	,	PUNCT
ajfa-368	163	11	authority	authority	NOUN
ajfa-368	163	12	3	3	NUM
ajfa-368	163	13	,	,	PUNCT
ajfa-368	163	14	social	social	ADJ
ajfa-368	163	15	justice	justice	NOUN
ajfa-368	163	16	4	4	NUM
ajfa-368	163	17	and	and	CCONJ
ajfa-368	163	18	honouring	honour	VERB
ajfa-368	163	19	parents	parent	NOUN
ajfa-368	163	20	and	and	CCONJ
ajfa-368	163	21	elders	elder	NOUN
ajfa-368	163	22	5	5	NUM
ajfa-368	163	23	as	as	ADV
ajfa-368	163	24	less	less	ADV
ajfa-368	163	25	important	important	ADJ
ajfa-368	163	26	than	than	ADP
ajfa-368	163	27	the	the	DET
ajfa-368	163	28	other	other	ADJ
ajfa-368	163	29	groups	group	NOUN
ajfa-368	163	30	.	.	PUNCT
ajfa-368	164	1	it	it	PRON
ajfa-368	164	2	is	be	AUX
ajfa-368	164	3	of	of	ADP
ajfa-368	164	4	interest	interest	NOUN
ajfa-368	164	5	to	to	PART
ajfa-368	164	6	note	note	VERB
ajfa-368	164	7	that	that	SCONJ
ajfa-368	164	8	australian	australian	ADJ
ajfa-368	164	9	students	student	NOUN
ajfa-368	164	10	rated	rate	VERB
ajfa-368	164	11	all	all	DET
ajfa-368	164	12	other	other	ADJ
ajfa-368	164	13	guiding	guide	VERB
ajfa-368	164	14	principles	principle	NOUN
ajfa-368	164	15	except	except	SCONJ
ajfa-368	164	16	self	self	NOUN
ajfa-368	164	17	-	-	PUNCT
ajfa-368	164	18	discipline	discipline	NOUN
ajfa-368	164	19	,	,	PUNCT
ajfa-368	164	20	family	family	NOUN
ajfa-368	164	21	security	security	NOUN
ajfa-368	164	22	and	and	CCONJ
ajfa-368	164	23	curiosity	curiosity	NOUN
ajfa-368	164	24	much	much	ADV
ajfa-368	164	25	lower	low	ADJ
ajfa-368	164	26	than	than	ADP
ajfa-368	164	27	students	student	NOUN
ajfa-368	164	28	from	from	ADP
ajfa-368	164	29	the	the	DET
ajfa-368	164	30	other	other	ADJ
ajfa-368	164	31	geographic	geographic	ADJ
ajfa-368	164	32	regions	region	NOUN
ajfa-368	164	33	.	.	PUNCT
ajfa-368	165	1	east	east	ADJ
ajfa-368	165	2	asian	asian	ADJ
ajfa-368	165	3	students	student	NOUN
ajfa-368	165	4	gave	give	VERB
ajfa-368	165	5	the	the	DET
ajfa-368	165	6	least	least	ADJ
ajfa-368	165	7	importance	importance	NOUN
ajfa-368	165	8	to	to	ADP
ajfa-368	165	9	self	self	NOUN
ajfa-368	165	10	-	-	PUNCT
ajfa-368	165	11	discipline	discipline	NOUN
ajfa-368	165	12	6	6	NUM
ajfa-368	165	13	and	and	CCONJ
ajfa-368	165	14	curiosity	curiosity	NOUN
ajfa-368	165	15	7	7	NUM
ajfa-368	165	16	.	.	PUNCT
ajfa-368	166	1	south	south	ADJ
ajfa-368	166	2	asian	asian	ADJ
ajfa-368	166	3	students	student	NOUN
ajfa-368	166	4	ranked	rank	VERB
ajfa-368	166	5	most	most	ADJ
ajfa-368	166	6	guiding	guide	VERB
ajfa-368	166	7	principles	principle	NOUN
ajfa-368	166	8	except	except	SCONJ
ajfa-368	166	9	family	family	NOUN
ajfa-368	166	10	security	security	NOUN
ajfa-368	166	11	,	,	PUNCT
ajfa-368	166	12	a	a	DET
ajfa-368	166	13	varied	varied	ADJ
ajfa-368	166	14	life	life	NOUN
ajfa-368	166	15	and	and	CCONJ
ajfa-368	166	16	curiosity	curiosity	NOUN
ajfa-368	166	17	,	,	PUNCT
ajfa-368	166	18	as	as	ADP
ajfa-368	166	19	more	more	ADV
ajfa-368	166	20	important	important	ADJ
ajfa-368	166	21	in	in	ADP
ajfa-368	166	22	their	their	PRON
ajfa-368	166	23	everyday	everyday	ADJ
ajfa-368	166	24	life	life	NOUN
ajfa-368	166	25	than	than	ADP
ajfa-368	166	26	the	the	DET
ajfa-368	166	27	other	other	ADJ
ajfa-368	166	28	groups	group	NOUN
ajfa-368	166	29	.	.	PUNCT
ajfa-368	167	1	1	1	NUM
ajfa-368	167	2	wealth	wealth	NOUN
ajfa-368	167	3	consists	consist	VERB
ajfa-368	167	4	of	of	ADP
ajfa-368	167	5	material	material	ADJ
ajfa-368	167	6	possessions	possession	NOUN
ajfa-368	167	7	such	such	ADJ
ajfa-368	167	8	as	as	ADP
ajfa-368	167	9	money	money	NOUN
ajfa-368	167	10	2	2	NUM
ajfa-368	167	11	a	a	DET
ajfa-368	167	12	world	world	NOUN
ajfa-368	167	13	peace	peace	NOUN
ajfa-368	167	14	is	be	AUX
ajfa-368	167	15	a	a	DET
ajfa-368	167	16	world	world	NOUN
ajfa-368	167	17	free	free	ADJ
ajfa-368	167	18	of	of	ADP
ajfa-368	167	19	war	war	NOUN
ajfa-368	167	20	and	and	CCONJ
ajfa-368	167	21	conflict	conflict	NOUN
ajfa-368	167	22	3	3	NUM
ajfa-368	167	23	authority	authority	NOUN
ajfa-368	167	24	is	be	AUX
ajfa-368	167	25	the	the	DET
ajfa-368	167	26	right	right	NOUN
ajfa-368	167	27	to	to	PART
ajfa-368	167	28	lead	lead	VERB
ajfa-368	167	29	or	or	CCONJ
ajfa-368	167	30	command	command	VERB
ajfa-368	167	31	4	4	NUM
ajfa-368	167	32	social	social	ADJ
ajfa-368	167	33	justice	justice	NOUN
ajfa-368	167	34	is	be	AUX
ajfa-368	167	35	correcting	correct	VERB
ajfa-368	167	36	injustice	injustice	NOUN
ajfa-368	167	37	and	and	CCONJ
ajfa-368	167	38	care	care	VERB
ajfa-368	167	39	for	for	ADP
ajfa-368	167	40	the	the	DET
ajfa-368	167	41	weak	weak	ADJ
ajfa-368	167	42	5	5	NUM
ajfa-368	167	43	honouring	honour	VERB
ajfa-368	167	44	parents	parent	NOUN
ajfa-368	167	45	and	and	CCONJ
ajfa-368	167	46	elders	elder	NOUN
ajfa-368	167	47	is	be	AUX
ajfa-368	167	48	showing	show	VERB
ajfa-368	167	49	respect	respect	NOUN
ajfa-368	167	50	6	6	NUM
ajfa-368	167	51	self	self	NOUN
ajfa-368	167	52	-	-	PUNCT
ajfa-368	167	53	discipline	discipline	NOUN
ajfa-368	167	54	is	be	AUX
ajfa-368	167	55	self	self	NOUN
ajfa-368	167	56	-	-	PUNCT
ajfa-368	167	57	restraint	restraint	NOUN
ajfa-368	167	58	,	,	PUNCT
ajfa-368	167	59	resistance	resistance	NOUN
ajfa-368	167	60	to	to	ADP
ajfa-368	167	61	temptation	temptation	NOUN
ajfa-368	167	62	7	7	NUM
ajfa-368	167	63	curiosity	curiosity	NOUN
ajfa-368	167	64	is	be	AUX
ajfa-368	167	65	interest	interest	NOUN
ajfa-368	167	66	in	in	ADP
ajfa-368	167	67	everything	everything	PRON
ajfa-368	167	68	all	all	DET
ajfa-368	167	69	others	other	NOUN
ajfa-368	167	70	10.29	10.29	NUM
ajfa-368	167	71	%	%	NOUN
ajfa-368	167	72	east	east	PROPN
ajfa-368	167	73	asia	asia	PROPN
ajfa-368	167	74	59.43	59.43	NUM
ajfa-368	167	75	%	%	NOUN
ajfa-368	167	76	souh	souh	NOUN
ajfa-368	167	77	asia	asia	PROPN
ajfa-368	167	78	19.43	19.43	NUM
ajfa-368	167	79	%	%	NOUN
ajfa-368	167	80	australia	australia	PROPN
ajfa-368	167	81	10.86	10.86	NUM
ajfa-368	167	82	%	%	NOUN
ajfa-368	167	83	asian	asian	ADJ
ajfa-368	167	84	journal	journal	NOUN
ajfa-368	167	85	of	of	ADP
ajfa-368	167	86	finance	finance	PROPN
ajfa-368	167	87	&	&	CCONJ
ajfa-368	167	88	accounting	accounting	PROPN
ajfa-368	167	89	issn	issn	PROPN
ajfa-368	167	90	1946	1946	NUM
ajfa-368	167	91	-	-	PUNCT
ajfa-368	167	92	052x	052x	NOUN
ajfa-368	167	93	2009	2009	NUM
ajfa-368	167	94	,	,	PUNCT
ajfa-368	167	95	vol	vol	NOUN
ajfa-368	167	96	.	.	PROPN
ajfa-368	168	1	1	1	NUM
ajfa-368	168	2	,	,	PUNCT
ajfa-368	168	3	no	no	INTJ
ajfa-368	168	4	.	.	NOUN
ajfa-368	168	5	2	2	NUM
ajfa-368	168	6	:	:	PUNCT
ajfa-368	168	7	e7	e7	PROPN
ajfa-368	168	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-368	168	9	156	156	NUM
ajfa-368	168	10	table	table	NOUN
ajfa-368	168	11	2	2	NUM
ajfa-368	168	12	.	.	NOUN
ajfa-368	168	13	results	result	NOUN
ajfa-368	168	14	for	for	ADP
ajfa-368	168	15	guiding	guide	VERB
ajfa-368	168	16	principles	principle	NOUN
ajfa-368	168	17	in	in	ADP
ajfa-368	168	18	everyday	everyday	ADJ
ajfa-368	168	19	life	life	NOUN
ajfa-368	168	20	means	mean	VERB
ajfa-368	168	21	guiding	guide	VERB
ajfa-368	168	22	principles	principle	NOUN
ajfa-368	168	23	in	in	ADP
ajfa-368	168	24	everyday	everyday	ADJ
ajfa-368	168	25	life	life	PROPN
ajfa-368	168	26	australia	australia	PROPN
ajfa-368	168	27	south	south	PROPN
ajfa-368	168	28	asia	asia	PROPN
ajfa-368	168	29	east	east	PROPN
ajfa-368	168	30	asia	asia	PROPN
ajfa-368	168	31	all	all	DET
ajfa-368	168	32	others	other	NOUN
ajfa-368	168	33	anova	anova	X
ajfa-368	168	34	(	(	PUNCT
ajfa-368	168	35	f	f	X
ajfa-368	168	36	)	)	PUNCT
ajfa-368	168	37	q1	q1	VERB
ajfa-368	168	38	an	an	DET
ajfa-368	168	39	exciting	exciting	ADJ
ajfa-368	168	40	life	life	NOUN
ajfa-368	168	41	4.74	4.74	NUM
ajfa-368	168	42	5.26	5.26	NUM
ajfa-368	168	43	5.16	5.16	NUM
ajfa-368	168	44	5.33	5.33	NUM
ajfa-368	168	45	0.739	0.739	NUM
ajfa-368	168	46	q2	q2	NOUN
ajfa-368	168	47	wealth	wealth	NOUN
ajfa-368	168	48	4.47	4.47	NUM
ajfa-368	168	49	5.59	5.59	NUM
ajfa-368	168	50	5.37	5.37	NUM
ajfa-368	168	51	5.17	5.17	NUM
ajfa-368	168	52	3.810	3.810	NUM
ajfa-368	168	53	*	*	PUNCT
ajfa-368	168	54	q3	q3	PROPN
ajfa-368	168	55	a	a	DET
ajfa-368	168	56	world	world	NOUN
ajfa-368	168	57	peace	peace	NOUN
ajfa-368	168	58	5.43	5.43	NUM
ajfa-368	168	59	6.58	6.58	NUM
ajfa-368	168	60	6.18	6.18	NUM
ajfa-368	168	61	6.13	6.13	NUM
ajfa-368	168	62	3.077	3.077	NUM
ajfa-368	168	63	*	*	SYM
ajfa-368	168	64	q4	q4	PROPN
ajfa-368	168	65	self	self	NOUN
ajfa-368	168	66	-	-	PUNCT
ajfa-368	168	67	discipline	discipline	NOUN
ajfa-368	168	68	5.37	5.37	NUM
ajfa-368	168	69	6.06	6.06	NUM
ajfa-368	168	70	5.27	5.27	NUM
ajfa-368	168	71	6.00	6.00	NUM
ajfa-368	168	72	4.434	4.434	NUM
ajfa-368	168	73	*	*	PUNCT
ajfa-368	168	74	q5	q5	PROPN
ajfa-368	168	75	family	family	NOUN
ajfa-368	168	76	security	security	NOUN
ajfa-368	168	77	6.63	6.63	NUM
ajfa-368	168	78	6.44	6.44	NUM
ajfa-368	168	79	6.20	6.20	NUM
ajfa-368	168	80	6.61	6.61	NUM
ajfa-368	168	81	1.339	1.339	NUM
ajfa-368	168	82	q6	q6	NOUN
ajfa-368	168	83	a	a	DET
ajfa-368	168	84	varied	varied	ADJ
ajfa-368	168	85	life	life	NOUN
ajfa-368	168	86	4.89	4.89	NUM
ajfa-368	168	87	5.45	5.45	NUM
ajfa-368	168	88	5.00	5.00	NUM
ajfa-368	168	89	5.61	5.61	NUM
ajfa-368	168	90	2.404	2.404	NUM
ajfa-368	168	91	q7	q7	PROPN
ajfa-368	168	92	authority	authority	NOUN
ajfa-368	168	93	4.00	4.00	NUM
ajfa-368	168	94	5.29	5.29	NUM
ajfa-368	168	95	4.88	4.88	NUM
ajfa-368	168	96	4.56	4.56	NUM
ajfa-368	168	97	3.904	3.904	NUM
ajfa-368	168	98	*	*	PUNCT
ajfa-368	168	99	q8	q8	PROPN
ajfa-368	168	100	social	social	PROPN
ajfa-368	168	101	justice	justice	NOUN
ajfa-368	168	102	5.11	5.11	NUM
ajfa-368	168	103	6.06	6.06	NUM
ajfa-368	168	104	5.48	5.48	NUM
ajfa-368	168	105	5.56	5.56	NUM
ajfa-368	168	106	2.858	2.858	NUM
ajfa-368	168	107	*	*	PUNCT
ajfa-368	168	108	q9	q9	PROPN
ajfa-368	168	109	protecting	protect	VERB
ajfa-368	168	110	the	the	DET
ajfa-368	168	111	environment	environment	NOUN
ajfa-368	168	112	5.42	5.42	NUM
ajfa-368	168	113	6.06	6.06	NUM
ajfa-368	168	114	5.54	5.54	NUM
ajfa-368	168	115	5.44	5.44	NUM
ajfa-368	168	116	2.110	2.110	NUM
ajfa-368	168	117	q10	q10	NOUN
ajfa-368	168	118	influential	influential	NOUN
ajfa-368	168	119	(	(	PUNCT
ajfa-368	168	120	having	have	VERB
ajfa-368	168	121	an	an	DET
ajfa-368	168	122	impact	impact	NOUN
ajfa-368	168	123	on	on	ADP
ajfa-368	168	124	people	people	NOUN
ajfa-368	168	125	and	and	CCONJ
ajfa-368	168	126	events	event	NOUN
ajfa-368	168	127	)	)	PUNCT
ajfa-368	168	128	4.47	4.47	NUM
ajfa-368	168	129	5.24	5.24	NUM
ajfa-368	168	130	4.78	4.78	NUM
ajfa-368	168	131	4.83	4.83	NUM
ajfa-368	168	132	1.416	1.416	NUM
ajfa-368	168	133	q11	q11	NOUN
ajfa-368	168	134	honouring	honour	VERB
ajfa-368	168	135	parents	parent	NOUN
ajfa-368	168	136	and	and	CCONJ
ajfa-368	168	137	elders	elder	NOUN
ajfa-368	168	138	5.47	5.47	NUM
ajfa-368	168	139	6.56	6.56	NUM
ajfa-368	168	140	5.74	5.74	NUM
ajfa-368	168	141	6.44	6.44	NUM
ajfa-368	168	142	5.958	5.958	NUM
ajfa-368	168	143	*	*	PUNCT
ajfa-368	168	144	asian	asian	ADJ
ajfa-368	168	145	journal	journal	NOUN
ajfa-368	168	146	of	of	ADP
ajfa-368	168	147	finance	finance	PROPN
ajfa-368	168	148	&	&	CCONJ
ajfa-368	168	149	accounting	accounting	PROPN
ajfa-368	168	150	issn	issn	PROPN
ajfa-368	168	151	1946	1946	NUM
ajfa-368	168	152	-	-	PUNCT
ajfa-368	168	153	052x	052x	NOUN
ajfa-368	168	154	2009	2009	NUM
ajfa-368	168	155	,	,	PUNCT
ajfa-368	168	156	vol	vol	NOUN
ajfa-368	168	157	.	.	PROPN
ajfa-368	168	158	1	1	NUM
ajfa-368	168	159	,	,	PUNCT
ajfa-368	168	160	no	no	INTJ
ajfa-368	168	161	.	.	NOUN
ajfa-368	168	162	2	2	NUM
ajfa-368	168	163	:	:	PUNCT
ajfa-368	168	164	e7	e7	PROPN
ajfa-368	168	165	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-368	168	166	157	157	NUM
ajfa-368	168	167	the	the	DET
ajfa-368	168	168	second	second	ADJ
ajfa-368	168	169	part	part	NOUN
ajfa-368	168	170	of	of	ADP
ajfa-368	168	171	the	the	DET
ajfa-368	168	172	questionnaire	questionnaire	NOUN
ajfa-368	168	173	with	with	ADP
ajfa-368	168	174	15	15	NUM
ajfa-368	168	175	pairs	pair	NOUN
ajfa-368	168	176	of	of	ADP
ajfa-368	168	177	questions	question	NOUN
ajfa-368	168	178	was	be	AUX
ajfa-368	168	179	designed	design	VERB
ajfa-368	168	180	to	to	PART
ajfa-368	168	181	measure	measure	VERB
ajfa-368	168	182	ethical	ethical	ADJ
ajfa-368	168	183	attitudes	attitude	NOUN
ajfa-368	168	184	in	in	ADP
ajfa-368	168	185	academic	academic	ADJ
ajfa-368	168	186	and	and	CCONJ
ajfa-368	168	187	equivalent	equivalent	ADJ
ajfa-368	168	188	business	business	NOUN
ajfa-368	168	189	situations	situation	NOUN
ajfa-368	168	190	.	.	PUNCT
ajfa-368	169	1	all	all	DET
ajfa-368	169	2	results	result	NOUN
ajfa-368	169	3	are	be	AUX
ajfa-368	169	4	tabulated	tabulate	VERB
ajfa-368	169	5	in	in	ADP
ajfa-368	169	6	table	table	NOUN
ajfa-368	169	7	3	3	NUM
ajfa-368	169	8	.	.	PUNCT
ajfa-368	170	1	according	accord	VERB
ajfa-368	170	2	to	to	ADP
ajfa-368	170	3	the	the	DET
ajfa-368	170	4	results	result	NOUN
ajfa-368	170	5	,	,	PUNCT
ajfa-368	170	6	there	there	PRON
ajfa-368	170	7	was	be	VERB
ajfa-368	170	8	no	no	DET
ajfa-368	170	9	significant	significant	ADJ
ajfa-368	170	10	difference	difference	NOUN
ajfa-368	170	11	in	in	ADP
ajfa-368	170	12	pairs	pair	NOUN
ajfa-368	170	13	of	of	ADP
ajfa-368	170	14	ethical	ethical	ADJ
ajfa-368	170	15	values	value	NOUN
ajfa-368	170	16	among	among	ADP
ajfa-368	170	17	australian	australian	ADJ
ajfa-368	170	18	students	student	NOUN
ajfa-368	170	19	,	,	PUNCT
ajfa-368	170	20	south	south	ADJ
ajfa-368	170	21	asian	asian	ADJ
ajfa-368	170	22	students	student	NOUN
ajfa-368	170	23	,	,	PUNCT
ajfa-368	170	24	east	east	ADJ
ajfa-368	170	25	asian	asian	ADJ
ajfa-368	170	26	students	student	NOUN
ajfa-368	170	27	and	and	CCONJ
ajfa-368	170	28	students	student	NOUN
ajfa-368	170	29	from	from	ADP
ajfa-368	170	30	other	other	ADJ
ajfa-368	170	31	countries	country	NOUN
ajfa-368	170	32	except	except	SCONJ
ajfa-368	170	33	the	the	DET
ajfa-368	170	34	pair	pair	NOUN
ajfa-368	170	35	“	"	PUNCT
ajfa-368	170	36	missing	miss	VERB
ajfa-368	170	37	a	a	DET
ajfa-368	170	38	class	class	NOUN
ajfa-368	170	39	in	in	ADP
ajfa-368	170	40	an	an	DET
ajfa-368	170	41	academic	academic	ADJ
ajfa-368	170	42	environment	environment	NOUN
ajfa-368	170	43	and	and	CCONJ
ajfa-368	170	44	missing	miss	VERB
ajfa-368	170	45	work	work	NOUN
ajfa-368	170	46	in	in	ADP
ajfa-368	170	47	an	an	DET
ajfa-368	170	48	equivalent	equivalent	ADJ
ajfa-368	170	49	business	business	NOUN
ajfa-368	170	50	situation	situation	NOUN
ajfa-368	170	51	”	"	PUNCT
ajfa-368	170	52	.	.	PUNCT
ajfa-368	171	1	the	the	DET
ajfa-368	171	2	wilks	wilk	NOUN
ajfa-368	171	3	’	'	PUNCT
ajfa-368	171	4	lambda	lambda	ADJ
ajfa-368	171	5	test	test	NOUN
ajfa-368	171	6	is	be	AUX
ajfa-368	171	7	significant	significant	ADJ
ajfa-368	171	8	at	at	ADP
ajfa-368	171	9	90	90	NUM
ajfa-368	171	10	%	%	NOUN
ajfa-368	171	11	for	for	ADP
ajfa-368	171	12	this	this	DET
ajfa-368	171	13	pair	pair	NOUN
ajfa-368	171	14	.	.	PUNCT
ajfa-368	172	1	further	far	ADV
ajfa-368	172	2	post	post	VERB
ajfa-368	172	3	hoc	hoc	X
ajfa-368	172	4	tests	test	NOUN
ajfa-368	172	5	of	of	ADP
ajfa-368	172	6	multiple	multiple	ADJ
ajfa-368	172	7	comparisons	comparison	NOUN
ajfa-368	172	8	showed	show	VERB
ajfa-368	172	9	that	that	SCONJ
ajfa-368	172	10	there	there	PRON
ajfa-368	172	11	was	be	VERB
ajfa-368	172	12	a	a	DET
ajfa-368	172	13	significant	significant	ADJ
ajfa-368	172	14	difference	difference	NOUN
ajfa-368	172	15	at	at	ADP
ajfa-368	172	16	95	95	NUM
ajfa-368	172	17	%	%	NOUN
ajfa-368	172	18	“	"	PUNCT
ajfa-368	172	19	for	for	ADP
ajfa-368	172	20	missing	miss	VERB
ajfa-368	172	21	work	work	NOUN
ajfa-368	172	22	”	"	PUNCT
ajfa-368	172	23	between	between	ADP
ajfa-368	172	24	students	student	NOUN
ajfa-368	172	25	from	from	ADP
ajfa-368	172	26	south	south	PROPN
ajfa-368	172	27	asia	asia	PROPN
ajfa-368	172	28	and	and	CCONJ
ajfa-368	172	29	east	east	ADJ
ajfa-368	172	30	asian	asian	ADJ
ajfa-368	172	31	regions	region	NOUN
ajfa-368	172	32	.	.	PUNCT
ajfa-368	173	1	east	east	ADJ
ajfa-368	173	2	asian	asian	ADJ
ajfa-368	173	3	students	student	NOUN
ajfa-368	173	4	were	be	AUX
ajfa-368	173	5	found	find	VERB
ajfa-368	173	6	to	to	PART
ajfa-368	173	7	be	be	AUX
ajfa-368	173	8	more	more	ADV
ajfa-368	173	9	unethical	unethical	ADJ
ajfa-368	173	10	than	than	ADP
ajfa-368	173	11	south	south	ADJ
ajfa-368	173	12	asian	asian	ADJ
ajfa-368	173	13	students	student	NOUN
ajfa-368	173	14	.	.	PUNCT
ajfa-368	174	1	12	12	NUM
ajfa-368	174	2	curious	curious	ADJ
ajfa-368	174	3	5.00	5.00	NUM
ajfa-368	174	4	5.47	5.47	NUM
ajfa-368	174	5	4.83	4.83	NUM
ajfa-368	174	6	5.61	5.61	NUM
ajfa-368	174	7	3.304	3.304	NUM
ajfa-368	174	8	*	*	PUNCT
ajfa-368	174	9	*	*	PUNCT
ajfa-368	174	10	significant	significant	ADJ
ajfa-368	174	11	at	at	ADP
ajfa-368	174	12	0.05	0.05	NUM
ajfa-368	174	13	asian	asian	ADJ
ajfa-368	174	14	journal	journal	NOUN
ajfa-368	174	15	of	of	ADP
ajfa-368	174	16	finance	finance	PROPN
ajfa-368	174	17	&	&	CCONJ
ajfa-368	174	18	accounting	accounting	PROPN
ajfa-368	174	19	issn	issn	PROPN
ajfa-368	174	20	1946	1946	NUM
ajfa-368	174	21	-	-	PUNCT
ajfa-368	174	22	052x	052x	NOUN
ajfa-368	174	23	2009	2009	NUM
ajfa-368	174	24	,	,	PUNCT
ajfa-368	174	25	vol	vol	NOUN
ajfa-368	174	26	.	.	PROPN
ajfa-368	174	27	1	1	NUM
ajfa-368	174	28	,	,	PUNCT
ajfa-368	174	29	no	no	INTJ
ajfa-368	174	30	.	.	NOUN
ajfa-368	174	31	2	2	NUM
ajfa-368	174	32	:	:	PUNCT
ajfa-368	174	33	e7	e7	PROPN
ajfa-368	174	34	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-368	174	35	158	158	NUM
ajfa-368	174	36	table	table	NOUN
ajfa-368	174	37	3	3	NUM
ajfa-368	174	38	.	.	NOUN
ajfa-368	174	39	results	result	NOUN
ajfa-368	174	40	for	for	ADP
ajfa-368	174	41	academic	academic	ADJ
ajfa-368	174	42	and	and	CCONJ
ajfa-368	174	43	business	business	NOUN
ajfa-368	174	44	activities	activity	NOUN
ajfa-368	174	45	activities	activity	NOUN
ajfa-368	174	46	means	mean	VERB
ajfa-368	174	47	australia	australia	PROPN
ajfa-368	174	48	south	south	PROPN
ajfa-368	174	49	asia	asia	PROPN
ajfa-368	174	50	east	east	PROPN
ajfa-368	174	51	asia	asia	PROPN
ajfa-368	174	52	all	all	DET
ajfa-368	174	53	others	other	NOUN
ajfa-368	174	54	manova	manova	PROPN
ajfa-368	174	55	f/(p	f/(p	PROPN
ajfa-368	174	56	)	)	PUNCT
ajfa-368	174	57	q13	q13	NOUN
ajfa-368	174	58	to	to	PART
ajfa-368	174	59	show	show	VERB
ajfa-368	174	60	a	a	DET
ajfa-368	174	61	paper	paper	NOUN
ajfa-368	174	62	longer	long	ADV
ajfa-368	174	63	2.95	2.95	NUM
ajfa-368	174	64	3.64	3.64	NUM
ajfa-368	174	65	3.21	3.21	NUM
ajfa-368	174	66	2.38	2.38	NUM
ajfa-368	174	67	1.935	1.935	NUM
ajfa-368	174	68	q28	q28	PROPN
ajfa-368	174	69	taking	take	VERB
ajfa-368	174	70	longer	long	ADJ
ajfa-368	174	71	time	time	NOUN
ajfa-368	174	72	for	for	ADP
ajfa-368	174	73	lunch	lunch	NOUN
ajfa-368	174	74	2.26	2.26	NUM
ajfa-368	174	75	2.21	2.21	NUM
ajfa-368	174	76	2.75	2.75	NUM
ajfa-368	174	77	2.00	2.00	NUM
ajfa-368	174	78	(	(	PUNCT
ajfa-368	174	79	0.075	0.075	NUM
ajfa-368	174	80	)	)	PUNCT
ajfa-368	174	81	q14	q14	NOUN
ajfa-368	174	82	telling	tell	VERB
ajfa-368	174	83	a	a	DET
ajfa-368	174	84	false	false	ADJ
ajfa-368	174	85	reason	reason	NOUN
ajfa-368	174	86	for	for	ADP
ajfa-368	174	87	missing	miss	VERB
ajfa-368	174	88	a	a	DET
ajfa-368	174	89	class	class	NOUN
ajfa-368	174	90	2.79	2.79	NUM
ajfa-368	174	91	2.48	2.48	NUM
ajfa-368	174	92	3.23	3.23	NUM
ajfa-368	174	93	2.39	2.39	NUM
ajfa-368	174	94	1.975	1.975	NUM
ajfa-368	174	95	q29	q29	NOUN
ajfa-368	174	96	telling	tell	VERB
ajfa-368	174	97	a	a	DET
ajfa-368	174	98	false	false	ADJ
ajfa-368	174	99	reason	reason	NOUN
ajfa-368	174	100	for	for	ADP
ajfa-368	174	101	missing	miss	VERB
ajfa-368	174	102	work	work	NOUN
ajfa-368	174	103	3.26	3.26	NUM
ajfa-368	174	104	2.03	2.03	NUM
ajfa-368	174	105	2.96	2.96	NUM
ajfa-368	174	106	2.28	2.28	NUM
ajfa-368	174	107	(	(	PUNCT
ajfa-368	174	108	0.069	0.069	NUM
ajfa-368	174	109	)	)	PUNCT
ajfa-368	174	110	q15	q15	NOUN
ajfa-368	174	111	doing	do	VERB
ajfa-368	174	112	less	less	ADJ
ajfa-368	174	113	work	work	NOUN
ajfa-368	174	114	in	in	ADP
ajfa-368	174	115	a	a	DET
ajfa-368	174	116	group	group	NOUN
ajfa-368	174	117	project	project	NOUN
ajfa-368	174	118	at	at	ADP
ajfa-368	174	119	class	class	NOUN
ajfa-368	174	120	1.95	1.95	NUM
ajfa-368	174	121	2.45	2.45	NUM
ajfa-368	174	122	2.47	2.47	NUM
ajfa-368	174	123	2.00	2.00	NUM
ajfa-368	174	124	0.637	0.637	NUM
ajfa-368	174	125	q30	q30	NOUN
ajfa-368	174	126	doing	do	VERB
ajfa-368	174	127	less	less	ADJ
ajfa-368	174	128	work	work	NOUN
ajfa-368	174	129	in	in	ADP
ajfa-368	174	130	a	a	DET
ajfa-368	174	131	group	group	NOUN
ajfa-368	174	132	project	project	NOUN
ajfa-368	174	133	at	at	ADP
ajfa-368	174	134	work	work	NOUN
ajfa-368	174	135	1.79	1.79	NUM
ajfa-368	174	136	2.09	2.09	NUM
ajfa-368	174	137	2.06	2.06	NUM
ajfa-368	174	138	1.56	1.56	NUM
ajfa-368	174	139	(	(	PUNCT
ajfa-368	174	140	0.701	0.701	NUM
ajfa-368	174	141	)	)	PUNCT
ajfa-368	174	142	q16	q16	NOUN
ajfa-368	174	143	looking	look	VERB
ajfa-368	174	144	at	at	ADP
ajfa-368	174	145	another	another	DET
ajfa-368	174	146	student	student	NOUN
ajfa-368	174	147	's	's	PART
ajfa-368	174	148	paper	paper	NOUN
ajfa-368	174	149	1.32	1.32	NUM
ajfa-368	174	150	1.71	1.71	NUM
ajfa-368	174	151	1.82	1.82	NUM
ajfa-368	174	152	1.76	1.76	NUM
ajfa-368	174	153	0.836	0.836	NUM
ajfa-368	174	154	q31	q31	NOUN
ajfa-368	174	155	obtaining	obtain	VERB
ajfa-368	174	156	a	a	DET
ajfa-368	174	157	competitor	competitor	NOUN
ajfa-368	174	158	's	's	PART
ajfa-368	174	159	list	list	NOUN
ajfa-368	174	160	to	to	PART
ajfa-368	174	161	steal	steal	VERB
ajfa-368	174	162	customers	customer	NOUN
ajfa-368	174	163	2.11	2.11	NUM
ajfa-368	174	164	2.26	2.26	NUM
ajfa-368	174	165	2.30	2.30	NUM
ajfa-368	174	166	1.65	1.65	NUM
ajfa-368	174	167	(	(	PUNCT
ajfa-368	174	168	0.543	0.543	NUM
ajfa-368	174	169	)	)	PUNCT
ajfa-368	174	170	q17	q17	NOUN
ajfa-368	174	171	allowing	allow	VERB
ajfa-368	174	172	another	another	DET
ajfa-368	174	173	student	student	NOUN
ajfa-368	174	174	to	to	PART
ajfa-368	174	175	look	look	VERB
ajfa-368	174	176	at	at	ADP
ajfa-368	174	177	your	your	PRON
ajfa-368	174	178	paper	paper	NOUN
ajfa-368	174	179	1.37	1.37	NUM
ajfa-368	174	180	2.03	2.03	NUM
ajfa-368	174	181	2.08	2.08	NUM
ajfa-368	174	182	2.67	2.67	NUM
ajfa-368	174	183	1.757	1.757	NUM
ajfa-368	174	184	q32	q32	NOUN
ajfa-368	174	185	showing	show	VERB
ajfa-368	174	186	a	a	DET
ajfa-368	174	187	friend	friend	NOUN
ajfa-368	174	188	(	(	PUNCT
ajfa-368	174	189	competitor	competitor	NOUN
ajfa-368	174	190	)	)	PUNCT
ajfa-368	174	191	your	your	PRON
ajfa-368	174	192	customer	customer	NOUN
ajfa-368	174	193	list	list	NOUN
ajfa-368	174	194	1.21	1.21	NUM
ajfa-368	174	195	1.97	1.97	NUM
ajfa-368	174	196	2.02	2.02	NUM
ajfa-368	174	197	1.67	1.67	NUM
ajfa-368	174	198	(	(	PUNCT
ajfa-368	174	199	0.107	0.107	NUM
ajfa-368	174	200	)	)	PUNCT
ajfa-368	174	201	q18	q18	NOUN
ajfa-368	174	202	writing	write	VERB
ajfa-368	174	203	a	a	DET
ajfa-368	174	204	paper	paper	NOUN
ajfa-368	174	205	for	for	ADP
ajfa-368	174	206	another	another	DET
ajfa-368	174	207	student	student	NOUN
ajfa-368	174	208	1.53	1.53	NUM
ajfa-368	174	209	1.76	1.76	NUM
ajfa-368	174	210	1.71	1.71	NUM
ajfa-368	174	211	1.89	1.89	NUM
ajfa-368	174	212	0.985	0.985	NUM
ajfa-368	174	213	q33	q33	NOUN
ajfa-368	174	214	writing	write	VERB
ajfa-368	174	215	a	a	DET
ajfa-368	174	216	report	report	NOUN
ajfa-368	174	217	for	for	ADP
ajfa-368	174	218	a	a	DET
ajfa-368	174	219	co	co	NOUN
ajfa-368	174	220	-	-	NOUN
ajfa-368	174	221	worker	worker	NOUN
ajfa-368	174	222	2.05	2.05	NUM
ajfa-368	174	223	2.79	2.79	NUM
ajfa-368	174	224	2.50	2.50	NUM
ajfa-368	174	225	2.00	2.00	NUM
ajfa-368	174	226	(	(	PUNCT
ajfa-368	174	227	0.435	0.435	NUM
ajfa-368	174	228	)	)	PUNCT
ajfa-368	174	229	q19	q19	NOUN
ajfa-368	174	230	asking	ask	VERB
ajfa-368	174	231	another	another	DET
ajfa-368	174	232	student	student	NOUN
ajfa-368	174	233	to	to	PART
ajfa-368	174	234	sit	sit	VERB
ajfa-368	174	235	exam	exam	NOUN
ajfa-368	174	236	for	for	ADP
ajfa-368	174	237	you	you	PRON
ajfa-368	174	238	1.05	1.05	NUM
ajfa-368	174	239	1.56	1.56	NUM
ajfa-368	174	240	1.47	1.47	NUM
ajfa-368	174	241	1.17	1.17	NUM
ajfa-368	174	242	1.152	1.152	NUM
ajfa-368	174	243	q34	q34	NOUN
ajfa-368	174	244	signing	sign	VERB
ajfa-368	174	245	someone	someone	PRON
ajfa-368	174	246	's	's	PART
ajfa-368	174	247	name	name	NOUN
ajfa-368	174	248	to	to	PART
ajfa-368	174	249	authorize	authorize	VERB
ajfa-368	174	250	an	an	DET
ajfa-368	174	251	expenditure	expenditure	NOUN
ajfa-368	174	252	1.26	1.26	NUM
ajfa-368	174	253	2.12	2.12	NUM
ajfa-368	174	254	1.81	1.81	NUM
ajfa-368	174	255	1.28	1.28	NUM
ajfa-368	174	256	(	(	PUNCT
ajfa-368	174	257	0.332	0.332	NUM
ajfa-368	174	258	)	)	PUNCT
ajfa-368	174	259	asian	asian	ADJ
ajfa-368	174	260	journal	journal	NOUN
ajfa-368	174	261	of	of	ADP
ajfa-368	174	262	finance	finance	PROPN
ajfa-368	174	263	&	&	CCONJ
ajfa-368	174	264	accounting	accounting	PROPN
ajfa-368	174	265	issn	issn	PROPN
ajfa-368	174	266	1946	1946	NUM
ajfa-368	174	267	-	-	PUNCT
ajfa-368	174	268	052x	052x	NOUN
ajfa-368	174	269	2009	2009	NUM
ajfa-368	174	270	,	,	PUNCT
ajfa-368	174	271	vol	vol	NOUN
ajfa-368	174	272	.	.	PROPN
ajfa-368	174	273	1	1	NUM
ajfa-368	174	274	,	,	PUNCT
ajfa-368	174	275	no	no	INTJ
ajfa-368	174	276	.	.	NOUN
ajfa-368	174	277	2	2	NUM
ajfa-368	174	278	:	:	PUNCT
ajfa-368	174	279	e7	e7	PROPN
ajfa-368	174	280	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-368	174	281	159	159	NUM
ajfa-368	174	282	q20	q20	NOUN
ajfa-368	174	283	preparing	prepare	VERB
ajfa-368	174	284	unauthorized	unauthorized	ADJ
ajfa-368	174	285	materials	material	NOUN
ajfa-368	174	286	but	but	CCONJ
ajfa-368	174	287	not	not	PART
ajfa-368	174	288	using	use	VERB
ajfa-368	174	289	1.58	1.58	NUM
ajfa-368	174	290	1.56	1.56	NUM
ajfa-368	174	291	1.77	1.77	NUM
ajfa-368	174	292	1.72	1.72	NUM
ajfa-368	174	293	0.607	0.607	NUM
ajfa-368	174	294	q35	q35	NOUN
ajfa-368	174	295	filling	fill	VERB
ajfa-368	174	296	out	out	ADP
ajfa-368	174	297	a	a	DET
ajfa-368	174	298	false	false	ADJ
ajfa-368	174	299	expense	expense	NOUN
ajfa-368	174	300	report	report	NOUN
ajfa-368	174	301	but	but	CCONJ
ajfa-368	174	302	not	not	PART
ajfa-368	174	303	turning	turn	VERB
ajfa-368	174	304	it	it	PRON
ajfa-368	174	305	in	in	ADP
ajfa-368	174	306	1.42	1.42	NUM
ajfa-368	174	307	2.00	2.00	NUM
ajfa-368	174	308	2.04	2.04	NUM
ajfa-368	174	309	1.83	1.83	NUM
ajfa-368	174	310	(	(	PUNCT
ajfa-368	174	311	0.724	0.724	NUM
ajfa-368	174	312	)	)	PUNCT
ajfa-368	174	313	q21	q21	NOUN
ajfa-368	174	314	using	use	VERB
ajfa-368	174	315	unauthorized	unauthorized	ADJ
ajfa-368	174	316	materials	material	NOUN
ajfa-368	174	317	in	in	ADP
ajfa-368	174	318	exam	exam	NOUN
ajfa-368	174	319	1.37	1.37	NUM
ajfa-368	174	320	1.29	1.29	NUM
ajfa-368	174	321	1.57	1.57	NUM
ajfa-368	174	322	1.12	1.12	NUM
ajfa-368	174	323	1.050	1.050	NUM
ajfa-368	174	324	q36	q36	NOUN
ajfa-368	174	325	filling	fill	VERB
ajfa-368	174	326	out	out	ADP
ajfa-368	174	327	a	a	DET
ajfa-368	174	328	false	false	ADJ
ajfa-368	174	329	expense	expense	NOUN
ajfa-368	174	330	report	report	NOUN
ajfa-368	174	331	and	and	CCONJ
ajfa-368	174	332	turning	turn	VERB
ajfa-368	174	333	it	it	PRON
ajfa-368	174	334	in	in	ADP
ajfa-368	174	335	1.32	1.32	NUM
ajfa-368	174	336	1.82	1.82	NUM
ajfa-368	174	337	2.08	2.08	NUM
ajfa-368	174	338	1.76	1.76	NUM
ajfa-368	174	339	(	(	PUNCT
ajfa-368	174	340	0.393	0.393	NUM
ajfa-368	174	341	)	)	PUNCT
ajfa-368	174	342	q22	q22	NOUN
ajfa-368	174	343	using	use	VERB
ajfa-368	174	344	sources	source	NOUN
ajfa-368	174	345	but	but	CCONJ
ajfa-368	174	346	not	not	PART
ajfa-368	174	347	included	include	VERB
ajfa-368	174	348	in	in	ADP
ajfa-368	174	349	the	the	DET
ajfa-368	174	350	bibliography	bibliography	NOUN
ajfa-368	174	351	2.26	2.26	NUM
ajfa-368	174	352	2.26	2.26	NUM
ajfa-368	174	353	2.12	2.12	NUM
ajfa-368	174	354	2.06	2.06	NUM
ajfa-368	174	355	0.175	0.175	NUM
ajfa-368	174	356	q37	q37	PROPN
ajfa-368	174	357	falsifying	falsify	VERB
ajfa-368	174	358	information	information	NOUN
ajfa-368	174	359	on	on	ADP
ajfa-368	174	360	a	a	DET
ajfa-368	174	361	job	job	NOUN
ajfa-368	174	362	application	application	NOUN
ajfa-368	174	363	2.05	2.05	NUM
ajfa-368	174	364	2.12	2.12	NUM
ajfa-368	174	365	2.17	2.17	NUM
ajfa-368	174	366	2.00	2.00	NUM
ajfa-368	174	367	(	(	PUNCT
ajfa-368	174	368	0.983	0.983	NUM
ajfa-368	174	369	)	)	PUNCT
ajfa-368	174	370	q23	q23	NOUN
ajfa-368	174	371	using	use	VERB
ajfa-368	174	372	direct	direct	ADJ
ajfa-368	174	373	quotes	quote	NOUN
ajfa-368	174	374	without	without	ADP
ajfa-368	174	375	reference	reference	NOUN
ajfa-368	174	376	1.95	1.95	NUM
ajfa-368	174	377	2.03	2.03	NUM
ajfa-368	174	378	2.14	2.14	NUM
ajfa-368	174	379	1.89	1.89	NUM
ajfa-368	174	380	1.258	1.258	NUM
ajfa-368	174	381	q38	q38	NOUN
ajfa-368	174	382	presenting	present	VERB
ajfa-368	174	383	the	the	DET
ajfa-368	174	384	ideas	idea	NOUN
ajfa-368	174	385	of	of	ADP
ajfa-368	174	386	a	a	DET
ajfa-368	174	387	co	co	NOUN
ajfa-368	174	388	-	-	NOUN
ajfa-368	174	389	worker	worker	NOUN
ajfa-368	174	390	as	as	ADP
ajfa-368	174	391	yours	yours	PRON
ajfa-368	174	392	1.47	1.47	NUM
ajfa-368	174	393	2.22	2.22	NUM
ajfa-368	174	394	2.15	2.15	NUM
ajfa-368	174	395	1.39	1.39	NUM
ajfa-368	174	396	(	(	PUNCT
ajfa-368	174	397	0.277	0.277	NUM
ajfa-368	174	398	)	)	PUNCT
ajfa-368	174	399	5	5	NUM
ajfa-368	174	400	.	.	X
ajfa-368	174	401	conclusion	conclusion	VERB
ajfa-368	174	402	the	the	DET
ajfa-368	174	403	purpose	purpose	NOUN
ajfa-368	174	404	of	of	ADP
ajfa-368	174	405	this	this	DET
ajfa-368	174	406	paper	paper	NOUN
ajfa-368	174	407	was	be	AUX
ajfa-368	174	408	to	to	PART
ajfa-368	174	409	investigate	investigate	VERB
ajfa-368	174	410	whether	whether	SCONJ
ajfa-368	174	411	responses	response	NOUN
ajfa-368	174	412	of	of	ADP
ajfa-368	174	413	students	student	NOUN
ajfa-368	174	414	from	from	ADP
ajfa-368	174	415	diverse	diverse	ADJ
ajfa-368	174	416	cultural	cultural	ADJ
ajfa-368	174	417	backgrounds	background	NOUN
ajfa-368	174	418	to	to	ADP
ajfa-368	174	419	academic	academic	ADJ
ajfa-368	174	420	and	and	CCONJ
ajfa-368	174	421	business	business	NOUN
ajfa-368	174	422	vignettes	vignette	NOUN
ajfa-368	174	423	differ	differ	VERB
ajfa-368	174	424	across	across	ADP
ajfa-368	174	425	regions	region	NOUN
ajfa-368	174	426	.	.	PUNCT
ajfa-368	175	1	the	the	DET
ajfa-368	175	2	manova	manova	PROPN
ajfa-368	175	3	results	result	NOUN
ajfa-368	175	4	indicate	indicate	VERB
ajfa-368	175	5	that	that	SCONJ
ajfa-368	175	6	with	with	ADP
ajfa-368	175	7	the	the	DET
ajfa-368	175	8	exception	exception	NOUN
ajfa-368	175	9	of	of	ADP
ajfa-368	175	10	giving	give	VERB
ajfa-368	175	11	false	false	ADJ
ajfa-368	175	12	reasons	reason	NOUN
ajfa-368	175	13	for	for	ADP
ajfa-368	175	14	missing	miss	VERB
ajfa-368	175	15	work	work	NOUN
ajfa-368	175	16	in	in	ADP
ajfa-368	175	17	the	the	DET
ajfa-368	175	18	business	business	NOUN
ajfa-368	175	19	environment	environment	NOUN
ajfa-368	175	20	,	,	PUNCT
ajfa-368	175	21	the	the	DET
ajfa-368	175	22	responses	response	NOUN
ajfa-368	175	23	to	to	ADP
ajfa-368	175	24	the	the	DET
ajfa-368	175	25	academic	academic	ADJ
ajfa-368	175	26	and	and	CCONJ
ajfa-368	175	27	business	business	NOUN
ajfa-368	175	28	situations	situation	NOUN
ajfa-368	175	29	are	be	AUX
ajfa-368	175	30	similar	similar	ADJ
ajfa-368	175	31	amongst	amongst	ADP
ajfa-368	175	32	the	the	DET
ajfa-368	175	33	regions	region	NOUN
ajfa-368	175	34	.	.	PUNCT
ajfa-368	176	1	a	a	DET
ajfa-368	176	2	comparison	comparison	NOUN
ajfa-368	176	3	of	of	ADP
ajfa-368	176	4	gender	gender	NOUN
ajfa-368	176	5	distribution	distribution	NOUN
ajfa-368	176	6	indicates	indicate	VERB
ajfa-368	176	7	that	that	SCONJ
ajfa-368	176	8	there	there	PRON
ajfa-368	176	9	are	be	VERB
ajfa-368	176	10	more	more	ADV
ajfa-368	176	11	male	male	ADJ
ajfa-368	176	12	accounting	accounting	NOUN
ajfa-368	176	13	students	student	NOUN
ajfa-368	176	14	from	from	ADP
ajfa-368	176	15	south	south	PROPN
ajfa-368	176	16	asia	asia	PROPN
ajfa-368	176	17	than	than	ADP
ajfa-368	176	18	those	those	PRON
ajfa-368	176	19	from	from	ADP
ajfa-368	176	20	the	the	DET
ajfa-368	176	21	other	other	ADJ
ajfa-368	176	22	regions	region	NOUN
ajfa-368	176	23	.	.	PUNCT
ajfa-368	177	1	this	this	DET
ajfa-368	177	2	study	study	NOUN
ajfa-368	177	3	found	find	VERB
ajfa-368	177	4	that	that	SCONJ
ajfa-368	177	5	australian	australian	ADJ
ajfa-368	177	6	students	student	NOUN
ajfa-368	177	7	rated	rate	VERB
ajfa-368	177	8	nine	nine	NUM
ajfa-368	177	9	out	out	ADP
ajfa-368	177	10	of	of	ADP
ajfa-368	177	11	twelve	twelve	NUM
ajfa-368	177	12	guiding	guide	VERB
ajfa-368	177	13	principles	principle	NOUN
ajfa-368	177	14	lower	low	ADJ
ajfa-368	177	15	than	than	ADP
ajfa-368	177	16	the	the	DET
ajfa-368	177	17	ratings	rating	NOUN
ajfa-368	177	18	provided	provide	VERB
ajfa-368	177	19	by	by	ADP
ajfa-368	177	20	the	the	DET
ajfa-368	177	21	other	other	ADJ
ajfa-368	177	22	groups	group	NOUN
ajfa-368	177	23	.	.	PUNCT
ajfa-368	178	1	south	south	ADJ
ajfa-368	178	2	asian	asian	ADJ
ajfa-368	178	3	students	student	NOUN
ajfa-368	178	4	ranked	rank	VERB
ajfa-368	178	5	nine	nine	NUM
ajfa-368	178	6	out	out	ADP
ajfa-368	178	7	of	of	ADP
ajfa-368	178	8	twelve	twelve	NUM
ajfa-368	178	9	principles	principle	NOUN
ajfa-368	178	10	more	more	ADV
ajfa-368	178	11	important	important	ADJ
ajfa-368	178	12	than	than	ADP
ajfa-368	178	13	the	the	DET
ajfa-368	178	14	other	other	ADJ
ajfa-368	178	15	groups	group	NOUN
ajfa-368	178	16	in	in	ADP
ajfa-368	178	17	regions	region	NOUN
ajfa-368	178	18	.	.	PUNCT
ajfa-368	179	1	contrary	contrary	ADJ
ajfa-368	179	2	to	to	ADP
ajfa-368	179	3	the	the	DET
ajfa-368	179	4	findings	finding	NOUN
ajfa-368	179	5	of	of	ADP
ajfa-368	179	6	several	several	ADJ
ajfa-368	179	7	studies	study	NOUN
ajfa-368	179	8	in	in	ADP
ajfa-368	179	9	other	other	ADJ
ajfa-368	179	10	countries	country	NOUN
ajfa-368	179	11	,	,	PUNCT
ajfa-368	179	12	this	this	DET
ajfa-368	179	13	study	study	NOUN
ajfa-368	179	14	found	find	VERB
ajfa-368	179	15	that	that	SCONJ
ajfa-368	179	16	there	there	PRON
ajfa-368	179	17	are	be	VERB
ajfa-368	179	18	no	no	DET
ajfa-368	179	19	statistically	statistically	ADV
ajfa-368	179	20	significant	significant	ADJ
ajfa-368	179	21	differences	difference	NOUN
ajfa-368	179	22	between	between	ADP
ajfa-368	179	23	australian	australian	ADJ
ajfa-368	179	24	,	,	PUNCT
ajfa-368	179	25	south	south	ADJ
ajfa-368	179	26	asian	asian	ADJ
ajfa-368	179	27	,	,	PUNCT
ajfa-368	179	28	east	east	ADJ
ajfa-368	179	29	asian	asian	ADJ
ajfa-368	179	30	students	student	NOUN
ajfa-368	179	31	and	and	CCONJ
ajfa-368	179	32	the	the	DET
ajfa-368	179	33	other	other	ADJ
ajfa-368	179	34	students	student	NOUN
ajfa-368	179	35	in	in	ADP
ajfa-368	179	36	their	their	PRON
ajfa-368	179	37	ethical	ethical	ADJ
ajfa-368	179	38	attitudes	attitude	NOUN
ajfa-368	179	39	toward	toward	ADP
ajfa-368	179	40	academic	academic	ADJ
ajfa-368	179	41	and	and	CCONJ
ajfa-368	179	42	business	business	NOUN
ajfa-368	179	43	situations	situation	NOUN
ajfa-368	179	44	.	.	PUNCT
ajfa-368	180	1	considering	consider	VERB
ajfa-368	180	2	the	the	DET
ajfa-368	180	3	recent	recent	ADJ
ajfa-368	180	4	efforts	effort	NOUN
ajfa-368	180	5	towards	towards	ADP
ajfa-368	180	6	harmonisation	harmonisation	NOUN
ajfa-368	180	7	of	of	ADP
ajfa-368	180	8	standards	standard	NOUN
ajfa-368	180	9	and	and	CCONJ
ajfa-368	180	10	australian	australian	ADJ
ajfa-368	180	11	adaptation	adaptation	NOUN
ajfa-368	180	12	of	of	ADP
ajfa-368	180	13	international	international	ADJ
ajfa-368	180	14	accounting	accounting	PROPN
ajfa-368	180	15	&	&	CCONJ
ajfa-368	180	16	auditing	auditing	NOUN
ajfa-368	180	17	standards	standard	NOUN
ajfa-368	180	18	,	,	PUNCT
ajfa-368	180	19	unique	unique	ADJ
ajfa-368	180	20	findings	finding	NOUN
ajfa-368	180	21	of	of	ADP
ajfa-368	180	22	this	this	DET
ajfa-368	180	23	study	study	NOUN
ajfa-368	180	24	suggest	suggest	VERB
ajfa-368	180	25	that	that	SCONJ
ajfa-368	180	26	asian	asian	ADJ
ajfa-368	180	27	journal	journal	NOUN
ajfa-368	180	28	of	of	ADP
ajfa-368	180	29	finance	finance	PROPN
ajfa-368	180	30	&	&	CCONJ
ajfa-368	180	31	accounting	accounting	PROPN
ajfa-368	180	32	issn	issn	PROPN
ajfa-368	180	33	1946	1946	NUM
ajfa-368	180	34	-	-	PUNCT
ajfa-368	180	35	052x	052x	NOUN
ajfa-368	180	36	2009	2009	NUM
ajfa-368	180	37	,	,	PUNCT
ajfa-368	180	38	vol	vol	NOUN
ajfa-368	180	39	.	.	PROPN
ajfa-368	180	40	1	1	NUM
ajfa-368	180	41	,	,	PUNCT
ajfa-368	180	42	no	no	INTJ
ajfa-368	180	43	.	.	NOUN
ajfa-368	180	44	2	2	NUM
ajfa-368	180	45	:	:	PUNCT
ajfa-368	180	46	e7	e7	PROPN
ajfa-368	180	47	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-368	180	48	160	160	NUM
ajfa-368	180	49	the	the	DET
ajfa-368	180	50	same	same	ADJ
ajfa-368	180	51	ethical	ethical	ADJ
ajfa-368	180	52	training	training	NOUN
ajfa-368	180	53	(	(	PUNCT
ajfa-368	180	54	a	a	DET
ajfa-368	180	55	course	course	NOUN
ajfa-368	180	56	or	or	CCONJ
ajfa-368	180	57	part	part	NOUN
ajfa-368	180	58	of	of	ADP
ajfa-368	180	59	a	a	DET
ajfa-368	180	60	course	course	NOUN
ajfa-368	180	61	)	)	PUNCT
ajfa-368	180	62	,	,	PUNCT
ajfa-368	180	63	learning	learn	VERB
ajfa-368	180	64	opportunities	opportunity	NOUN
ajfa-368	180	65	,	,	PUNCT
ajfa-368	180	66	knowledge	knowledge	NOUN
ajfa-368	180	67	and	and	CCONJ
ajfa-368	180	68	interaction	interaction	NOUN
ajfa-368	180	69	with	with	ADP
ajfa-368	180	70	peers	peer	NOUN
ajfa-368	180	71	and	and	CCONJ
ajfa-368	180	72	lecturers	lecturer	NOUN
ajfa-368	180	73	have	have	AUX
ajfa-368	180	74	resulted	result	VERB
ajfa-368	180	75	in	in	ADP
ajfa-368	180	76	students	student	NOUN
ajfa-368	180	77	having	have	VERB
ajfa-368	180	78	similar	similar	ADJ
ajfa-368	180	79	ethical	ethical	ADJ
ajfa-368	180	80	attitudes	attitude	NOUN
ajfa-368	180	81	,	,	PUNCT
ajfa-368	180	82	even	even	ADV
ajfa-368	180	83	though	though	SCONJ
ajfa-368	180	84	they	they	PRON
ajfa-368	180	85	come	come	VERB
ajfa-368	180	86	from	from	ADP
ajfa-368	180	87	diverse	diverse	ADJ
ajfa-368	180	88	cultures	culture	NOUN
ajfa-368	180	89	.	.	PUNCT
ajfa-368	181	1	the	the	DET
ajfa-368	181	2	main	main	ADJ
ajfa-368	181	3	limitation	limitation	NOUN
ajfa-368	181	4	of	of	ADP
ajfa-368	181	5	this	this	DET
ajfa-368	181	6	research	research	NOUN
ajfa-368	181	7	is	be	AUX
ajfa-368	181	8	the	the	DET
ajfa-368	181	9	small	small	ADJ
ajfa-368	181	10	number	number	NOUN
ajfa-368	181	11	of	of	ADP
ajfa-368	181	12	australian	australian	ADJ
ajfa-368	181	13	students	student	NOUN
ajfa-368	181	14	(	(	PUNCT
ajfa-368	181	15	19	19	NUM
ajfa-368	181	16	)	)	PUNCT
ajfa-368	181	17	compared	compare	VERB
ajfa-368	181	18	with	with	ADP
ajfa-368	181	19	the	the	DET
ajfa-368	181	20	number	number	NOUN
ajfa-368	181	21	of	of	ADP
ajfa-368	181	22	students	student	NOUN
ajfa-368	181	23	from	from	ADP
ajfa-368	181	24	south	south	PROPN
ajfa-368	181	25	asia	asia	PROPN
ajfa-368	181	26	(	(	PUNCT
ajfa-368	181	27	34	34	NUM
ajfa-368	181	28	)	)	PUNCT
ajfa-368	181	29	,	,	PUNCT
ajfa-368	181	30	east	east	PROPN
ajfa-368	181	31	asia	asia	PROPN
ajfa-368	181	32	(	(	PUNCT
ajfa-368	181	33	104	104	NUM
ajfa-368	181	34	)	)	PUNCT
ajfa-368	181	35	and	and	CCONJ
ajfa-368	181	36	other	other	ADJ
ajfa-368	181	37	countries	country	NOUN
ajfa-368	181	38	(	(	PUNCT
ajfa-368	181	39	18	18	NUM
ajfa-368	181	40	)	)	PUNCT
ajfa-368	181	41	.	.	PUNCT
ajfa-368	182	1	further	further	ADJ
ajfa-368	182	2	research	research	NOUN
ajfa-368	182	3	with	with	ADP
ajfa-368	182	4	larger	large	ADJ
ajfa-368	182	5	cohorts	cohort	NOUN
ajfa-368	182	6	of	of	ADP
ajfa-368	182	7	students	student	NOUN
ajfa-368	182	8	from	from	ADP
ajfa-368	182	9	each	each	DET
ajfa-368	182	10	nationality	nationality	NOUN
ajfa-368	182	11	will	will	AUX
ajfa-368	182	12	be	be	AUX
ajfa-368	182	13	aimed	aim	VERB
ajfa-368	182	14	at	at	ADP
ajfa-368	182	15	overcoming	overcome	VERB
ajfa-368	182	16	this	this	DET
ajfa-368	182	17	limitation	limitation	NOUN
ajfa-368	182	18	.	.	PUNCT
ajfa-368	183	1	acknowledgements	acknowledgement	NOUN
ajfa-368	183	2	the	the	DET
ajfa-368	183	3	authors	author	NOUN
ajfa-368	183	4	wish	wish	VERB
ajfa-368	183	5	to	to	PART
ajfa-368	183	6	thank	thank	VERB
ajfa-368	183	7	participants	participant	NOUN
ajfa-368	183	8	at	at	ADP
ajfa-368	183	9	the	the	DET
ajfa-368	183	10	6	6	NUM
ajfa-368	183	11	th	th	PRON
ajfa-368	183	12	annual	annual	ADJ
ajfa-368	183	13	conference	conference	NOUN
ajfa-368	183	14	of	of	ADP
ajfa-368	183	15	the	the	DET
ajfa-368	183	16	asian	asian	ADJ
ajfa-368	183	17	academic	academic	PROPN
ajfa-368	183	18	accounting	accounting	PROPN
ajfa-368	183	19	association	association	NOUN
ajfa-368	183	20	for	for	ADP
ajfa-368	183	21	helpful	helpful	ADJ
ajfa-368	183	22	comments	comment	NOUN
ajfa-368	183	23	on	on	ADP
ajfa-368	183	24	previous	previous	ADJ
ajfa-368	183	25	versions	version	NOUN
ajfa-368	183	26	of	of	ADP
ajfa-368	183	27	the	the	DET
ajfa-368	183	28	paper	paper	NOUN
ajfa-368	183	29	.	.	PUNCT
ajfa-368	184	1	references	reference	NOUN
ajfa-368	184	2	:	:	PUNCT
ajfa-368	184	3	becker	becker	PROPN
ajfa-368	184	4	,	,	PUNCT
ajfa-368	184	5	h.	h.	PROPN
ajfa-368	184	6	and	and	CCONJ
ajfa-368	184	7	d.j	d.j	PROPN
ajfa-368	184	8	.	.	PROPN
ajfa-368	184	9	fritzsche	fritzsche	PROPN
ajfa-368	184	10	:	:	PUNCT
ajfa-368	184	11	1987	1987	NUM
ajfa-368	184	12	,	,	PUNCT
ajfa-368	184	13	“	"	PUNCT
ajfa-368	184	14	business	business	NOUN
ajfa-368	184	15	ethics	ethic	NOUN
ajfa-368	184	16	:	:	PUNCT
ajfa-368	184	17	a	a	DET
ajfa-368	184	18	cross	cross	ADJ
ajfa-368	184	19	-	-	ADJ
ajfa-368	184	20	cultural	cultural	ADJ
ajfa-368	184	21	comparison	comparison	NOUN
ajfa-368	184	22	of	of	ADP
ajfa-368	184	23	managers	manager	NOUN
ajfa-368	184	24	’	’	PART
ajfa-368	184	25	attitudes	attitude	NOUN
ajfa-368	184	26	”	"	PUNCT
ajfa-368	184	27	,	,	PUNCT
ajfa-368	184	28	journal	journal	NOUN
ajfa-368	184	29	of	of	ADP
ajfa-368	184	30	business	business	NOUN
ajfa-368	184	31	ethics	ethic	NOUN
ajfa-368	184	32	6	6	NUM
ajfa-368	184	33	,	,	PUNCT
ajfa-368	184	34	289	289	NUM
ajfa-368	184	35	-	-	SYM
ajfa-368	184	36	295	295	NUM
ajfa-368	184	37	.	.	PUNCT
ajfa-368	185	1	felicetti	felicetti	ADJ
ajfa-368	185	2	,	,	PUNCT
ajfa-368	185	3	l.	l.	PROPN
ajfa-368	185	4	and	and	CCONJ
ajfa-368	185	5	k.	k.	PROPN
ajfa-368	185	6	stewart	stewart	PROPN
ajfa-368	185	7	:	:	PUNCT
ajfa-368	185	8	1998	1998	NUM
ajfa-368	185	9	,	,	PUNCT
ajfa-368	185	10	“	"	PUNCT
ajfa-368	185	11	australian	australian	ADJ
ajfa-368	185	12	business	business	NOUN
ajfa-368	185	13	majors	major	NOUN
ajfa-368	185	14	and	and	CCONJ
ajfa-368	185	15	their	their	PRON
ajfa-368	185	16	attitudes	attitude	NOUN
ajfa-368	185	17	toward	toward	ADP
ajfa-368	185	18	the	the	DET
ajfa-368	185	19	teaching	teaching	NOUN
ajfa-368	185	20	of	of	ADP
ajfa-368	185	21	business	business	NOUN
ajfa-368	185	22	ethics	ethic	NOUN
ajfa-368	185	23	”	"	PUNCT
ajfa-368	185	24	,	,	PUNCT
ajfa-368	185	25	teaching	teach	VERB
ajfa-368	185	26	business	business	NOUN
ajfa-368	185	27	ethics	ethic	NOUN
ajfa-368	185	28	2	2	NUM
ajfa-368	185	29	,	,	PUNCT
ajfa-368	185	30	85	85	NUM
ajfa-368	185	31	-	-	SYM
ajfa-368	185	32	92	92	NUM
ajfa-368	185	33	.	.	PUNCT
ajfa-368	186	1	haswell	haswell	PROPN
ajfa-368	186	2	,	,	PUNCT
ajfa-368	186	3	s.	s.	PROPN
ajfa-368	186	4	,	,	PUNCT
ajfa-368	186	5	p.	p.	PROPN
ajfa-368	186	6	jubb	jubb	PROPN
ajfa-368	186	7	and	and	CCONJ
ajfa-368	186	8	b.	b.	PROPN
ajfa-368	186	9	wearing	wear	VERB
ajfa-368	186	10	:	:	PUNCT
ajfa-368	186	11	1999	1999	NUM
ajfa-368	186	12	,	,	PUNCT
ajfa-368	186	13	“	"	PUNCT
ajfa-368	186	14	accounting	accounting	NOUN
ajfa-368	186	15	students	student	NOUN
ajfa-368	186	16	and	and	CCONJ
ajfa-368	186	17	cheating	cheat	VERB
ajfa-368	186	18	:	:	PUNCT
ajfa-368	186	19	a	a	DET
ajfa-368	186	20	comparative	comparative	ADJ
ajfa-368	186	21	study	study	NOUN
ajfa-368	186	22	for	for	ADP
ajfa-368	186	23	australia	australia	PROPN
ajfa-368	186	24	,	,	PUNCT
ajfa-368	186	25	south	south	PROPN
ajfa-368	186	26	africa	africa	PROPN
ajfa-368	186	27	and	and	CCONJ
ajfa-368	186	28	the	the	DET
ajfa-368	186	29	uk	uk	PROPN
ajfa-368	186	30	”	"	PUNCT
ajfa-368	186	31	,	,	PUNCT
ajfa-368	186	32	teaching	teach	VERB
ajfa-368	186	33	business	business	NOUN
ajfa-368	186	34	ethics	ethic	NOUN
ajfa-368	186	35	3	3	NUM
ajfa-368	186	36	,	,	PUNCT
ajfa-368	186	37	211	211	NUM
ajfa-368	186	38	-	-	SYM
ajfa-368	186	39	239	239	NUM
ajfa-368	186	40	.	.	PUNCT
ajfa-368	187	1	kennedy	kennedy	PROPN
ajfa-368	187	2	,	,	PUNCT
ajfa-368	187	3	e.	e.	PROPN
ajfa-368	187	4	j.	j.	PROPN
ajfa-368	187	5	and	and	CCONJ
ajfa-368	187	6	l.	l.	PROPN
ajfa-368	187	7	lawton	lawton	PROPN
ajfa-368	187	8	:	:	PUNCT
ajfa-368	187	9	1996	1996	NUM
ajfa-368	187	10	,	,	PUNCT
ajfa-368	187	11	“	"	PUNCT
ajfa-368	187	12	the	the	DET
ajfa-368	187	13	effects	effect	NOUN
ajfa-368	187	14	of	of	ADP
ajfa-368	187	15	social	social	ADJ
ajfa-368	187	16	and	and	CCONJ
ajfa-368	187	17	moral	moral	ADJ
ajfa-368	187	18	integration	integration	NOUN
ajfa-368	187	19	on	on	ADP
ajfa-368	187	20	ethical	ethical	ADJ
ajfa-368	187	21	standards	standard	NOUN
ajfa-368	187	22	:	:	PUNCT
ajfa-368	187	23	a	a	DET
ajfa-368	187	24	comparison	comparison	NOUN
ajfa-368	187	25	of	of	ADP
ajfa-368	187	26	american	american	ADJ
ajfa-368	187	27	and	and	CCONJ
ajfa-368	187	28	ukrainian	ukrainian	ADJ
ajfa-368	187	29	business	business	NOUN
ajfa-368	187	30	students	student	NOUN
ajfa-368	187	31	”	"	PUNCT
ajfa-368	187	32	,	,	PUNCT
ajfa-368	187	33	journal	journal	NOUN
ajfa-368	187	34	of	of	ADP
ajfa-368	187	35	business	business	NOUN
ajfa-368	187	36	ethics	ethic	NOUN
ajfa-368	187	37	15	15	NUM
ajfa-368	187	38	,	,	PUNCT
ajfa-368	187	39	901	901	NUM
ajfa-368	187	40	-	-	SYM
ajfa-368	187	41	911	911	NUM
ajfa-368	187	42	.	.	PUNCT
ajfa-368	188	1	kowalski	kowalski	PROPN
ajfa-368	188	2	,	,	PUNCT
ajfa-368	188	3	s.	s.	PROPN
ajfa-368	188	4	and	and	CCONJ
ajfa-368	188	5	h.	h.	PROPN
ajfa-368	188	6	kowalski	kowalski	PROPN
ajfa-368	188	7	:	:	PUNCT
ajfa-368	188	8	1990	1990	NUM
ajfa-368	188	9	,	,	PUNCT
ajfa-368	188	10	“	"	PUNCT
ajfa-368	188	11	computer	computer	NOUN
ajfa-368	188	12	ethics	ethic	NOUN
ajfa-368	188	13	and	and	CCONJ
ajfa-368	188	14	computer	computer	NOUN
ajfa-368	188	15	abuse	abuse	NOUN
ajfa-368	188	16	:	:	PUNCT
ajfa-368	188	17	a	a	DET
ajfa-368	188	18	study	study	NOUN
ajfa-368	188	19	of	of	ADP
ajfa-368	188	20	swedish	swedish	ADJ
ajfa-368	188	21	and	and	CCONJ
ajfa-368	188	22	canadian	canadian	ADJ
ajfa-368	188	23	university	university	NOUN
ajfa-368	188	24	data	datum	NOUN
ajfa-368	188	25	processing	processing	NOUN
ajfa-368	188	26	students	student	NOUN
ajfa-368	188	27	”	"	PUNCT
ajfa-368	188	28	,	,	PUNCT
ajfa-368	188	29	information	information	NOUN
ajfa-368	188	30	age12	age12	NOUN
ajfa-368	188	31	,	,	PUNCT
ajfa-368	188	32	206	206	NUM
ajfa-368	188	33	-	-	SYM
ajfa-368	188	34	212	212	NUM
ajfa-368	188	35	.	.	PUNCT
ajfa-368	189	1	lewin	lewin	PROPN
ajfa-368	189	2	,	,	PUNCT
ajfa-368	189	3	t.	t.	PROPN
ajfa-368	189	4	:	:	PUNCT
ajfa-368	189	5	1983	1983	NUM
ajfa-368	189	6	,	,	PUNCT
ajfa-368	189	7	“	"	PUNCT
ajfa-368	189	8	business	business	NOUN
ajfa-368	189	9	ethics	ethic	NOUN
ajfa-368	189	10	’	'	PUNCT
ajfa-368	189	11	new	new	ADJ
ajfa-368	189	12	appeal	appeal	NOUN
ajfa-368	189	13	”	"	PUNCT
ajfa-368	189	14	,	,	PUNCT
ajfa-368	189	15	the	the	DET
ajfa-368	189	16	new	new	PROPN
ajfa-368	189	17	york	york	PROPN
ajfa-368	189	18	times	times	PROPN
ajfa-368	189	19	,	,	PUNCT
ajfa-368	189	20	december	december	PROPN
ajfa-368	189	21	11	11	NUM
ajfa-368	189	22	,	,	PUNCT
ajfa-368	189	23	p.4	p.4	X
ajfa-368	189	24	.	.	PUNCT
ajfa-368	190	1	lysonski	lysonski	PROPN
ajfa-368	190	2	,	,	PUNCT
ajfa-368	190	3	s.	s.	PROPN
ajfa-368	190	4	and	and	CCONJ
ajfa-368	190	5	w.	w.	PROPN
ajfa-368	190	6	gaidis	gaidis	PROPN
ajfa-368	190	7	:	:	PUNCT
ajfa-368	190	8	1991	1991	NUM
ajfa-368	190	9	,	,	PUNCT
ajfa-368	190	10	“	"	PUNCT
ajfa-368	190	11	a	a	DET
ajfa-368	190	12	cross	cross	ADJ
ajfa-368	190	13	-	-	ADJ
ajfa-368	190	14	cultural	cultural	ADJ
ajfa-368	190	15	comparison	comparison	NOUN
ajfa-368	190	16	of	of	ADP
ajfa-368	190	17	the	the	DET
ajfa-368	190	18	ethics	ethic	NOUN
ajfa-368	190	19	of	of	ADP
ajfa-368	190	20	business	business	NOUN
ajfa-368	190	21	students	student	NOUN
ajfa-368	190	22	”	"	PUNCT
ajfa-368	190	23	,	,	PUNCT
ajfa-368	190	24	journal	journal	NOUN
ajfa-368	190	25	of	of	ADP
ajfa-368	190	26	business	business	NOUN
ajfa-368	190	27	ethics	ethic	NOUN
ajfa-368	190	28	10	10	NUM
ajfa-368	190	29	,	,	PUNCT
ajfa-368	190	30	141	141	NUM
ajfa-368	190	31	-	-	SYM
ajfa-368	190	32	150	150	NUM
ajfa-368	190	33	.	.	PUNCT
ajfa-368	191	1	mirshekary	mirshekary	NOUN
ajfa-368	191	2	,	,	PUNCT
ajfa-368	191	3	s.	s.	PROPN
ajfa-368	191	4	,	,	PUNCT
ajfa-368	191	5	b.	b.	PROPN
ajfa-368	191	6	tennent	tennent	PROPN
ajfa-368	191	7	and	and	CCONJ
ajfa-368	191	8	a.	a.	NOUN
ajfa-368	191	9	yaftian	yaftian	PROPN
ajfa-368	191	10	:	:	PUNCT
ajfa-368	191	11	2005	2005	NUM
ajfa-368	191	12	,	,	PUNCT
ajfa-368	191	13	“	"	PUNCT
ajfa-368	191	14	business	business	NOUN
ajfa-368	191	15	ethics	ethic	NOUN
ajfa-368	191	16	:	:	PUNCT
ajfa-368	191	17	a	a	DET
ajfa-368	191	18	cross	cross	ADJ
ajfa-368	191	19	-	-	ADJ
ajfa-368	191	20	cultural	cultural	ADJ
ajfa-368	191	21	comparison	comparison	NOUN
ajfa-368	191	22	of	of	ADP
ajfa-368	191	23	accounting	accounting	NOUN
ajfa-368	191	24	students	student	NOUN
ajfa-368	191	25	”	"	PUNCT
ajfa-368	191	26	,	,	PUNCT
ajfa-368	191	27	review	review	NOUN
ajfa-368	191	28	of	of	ADP
ajfa-368	191	29	business	business	NOUN
ajfa-368	191	30	research	research	NOUN
ajfa-368	191	31	,	,	PUNCT
ajfa-368	191	32	v	v	NOUN
ajfa-368	191	33	,	,	PUNCT
ajfa-368	191	34	4	4	NUM
ajfa-368	191	35	,	,	PUNCT
ajfa-368	191	36	87	87	NUM
ajfa-368	191	37	-	-	SYM
ajfa-368	191	38	98	98	NUM
ajfa-368	191	39	.	.	PUNCT
ajfa-368	192	1	asian	asian	ADJ
ajfa-368	192	2	journal	journal	PROPN
ajfa-368	192	3	of	of	ADP
ajfa-368	192	4	finance	finance	PROPN
ajfa-368	192	5	&	&	CCONJ
ajfa-368	192	6	accounting	accounting	PROPN
ajfa-368	192	7	issn	issn	PROPN
ajfa-368	192	8	1946	1946	NUM
ajfa-368	192	9	-	-	PUNCT
ajfa-368	192	10	052x	052x	NOUN
ajfa-368	192	11	2009	2009	NUM
ajfa-368	192	12	,	,	PUNCT
ajfa-368	192	13	vol	vol	NOUN
ajfa-368	192	14	.	.	PROPN
ajfa-368	192	15	1	1	NUM
ajfa-368	192	16	,	,	PUNCT
ajfa-368	192	17	no	no	INTJ
ajfa-368	192	18	.	.	NOUN
ajfa-368	192	19	2	2	NUM
ajfa-368	192	20	:	:	PUNCT
ajfa-368	192	21	e7	e7	PROPN
ajfa-368	192	22	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-368	192	23	161	161	NUM
ajfa-368	192	24	nyaw	nyaw	NOUN
ajfa-368	192	25	,	,	PUNCT
ajfa-368	192	26	m.	m.	NOUN
ajfa-368	192	27	and	and	CCONJ
ajfa-368	192	28	i.	i.	PROPN
ajfa-368	192	29	ng	ng	PROPN
ajfa-368	192	30	:	:	PUNCT
ajfa-368	192	31	1994	1994	NUM
ajfa-368	192	32	,	,	PUNCT
ajfa-368	192	33	“	"	PUNCT
ajfa-368	192	34	a	a	DET
ajfa-368	192	35	comparative	comparative	ADJ
ajfa-368	192	36	analysis	analysis	NOUN
ajfa-368	192	37	of	of	ADP
ajfa-368	192	38	ethical	ethical	ADJ
ajfa-368	192	39	beliefs	belief	NOUN
ajfa-368	192	40	:	:	PUNCT
ajfa-368	192	41	a	a	DET
ajfa-368	192	42	four	four	NUM
ajfa-368	192	43	country	country	NOUN
ajfa-368	192	44	study	study	NOUN
ajfa-368	192	45	”	"	PUNCT
ajfa-368	192	46	,	,	PUNCT
ajfa-368	192	47	journal	journal	NOUN
ajfa-368	192	48	of	of	ADP
ajfa-368	192	49	business	business	NOUN
ajfa-368	192	50	ethics	ethic	NOUN
ajfa-368	192	51	13	13	NUM
ajfa-368	192	52	,	,	PUNCT
ajfa-368	192	53	543	543	NUM
ajfa-368	192	54	-	-	SYM
ajfa-368	192	55	555	555	NUM
ajfa-368	192	56	.	.	PUNCT
ajfa-368	193	1	okleshen	okleshen	ADV
ajfa-368	193	2	,	,	PUNCT
ajfa-368	193	3	m.	m.	NOUN
ajfa-368	193	4	and	and	CCONJ
ajfa-368	193	5	r.	r.	PROPN
ajfa-368	193	6	hoyt	hoyt	PROPN
ajfa-368	193	7	:	:	PUNCT
ajfa-368	193	8	1996	1996	NUM
ajfa-368	193	9	,	,	PUNCT
ajfa-368	193	10	“	"	PUNCT
ajfa-368	193	11	a	a	DET
ajfa-368	193	12	cross	cross	ADJ
ajfa-368	193	13	cultural	cultural	ADJ
ajfa-368	193	14	comparison	comparison	NOUN
ajfa-368	193	15	of	of	ADP
ajfa-368	193	16	ethical	ethical	ADJ
ajfa-368	193	17	perspectives	perspective	NOUN
ajfa-368	193	18	and	and	CCONJ
ajfa-368	193	19	decision	decision	NOUN
ajfa-368	193	20	approaches	approach	NOUN
ajfa-368	193	21	of	of	ADP
ajfa-368	193	22	business	business	NOUN
ajfa-368	193	23	students	student	NOUN
ajfa-368	193	24	:	:	PUNCT
ajfa-368	193	25	united	united	PROPN
ajfa-368	193	26	states	states	PROPN
ajfa-368	193	27	of	of	ADP
ajfa-368	193	28	america	america	PROPN
ajfa-368	193	29	versus	versus	ADP
ajfa-368	193	30	new	new	PROPN
ajfa-368	193	31	zealand	zealand	PROPN
ajfa-368	193	32	”	"	PUNCT
ajfa-368	193	33	,	,	PUNCT
ajfa-368	193	34	journal	journal	NOUN
ajfa-368	193	35	of	of	ADP
ajfa-368	193	36	business	business	NOUN
ajfa-368	193	37	ethics	ethic	NOUN
ajfa-368	193	38	15	15	NUM
ajfa-368	193	39	,	,	PUNCT
ajfa-368	193	40	537	537	NUM
ajfa-368	193	41	-	-	SYM
ajfa-368	193	42	549	549	NUM
ajfa-368	193	43	.	.	PUNCT
ajfa-368	194	1	o’leary	o’leary	PROPN
ajfa-368	194	2	,	,	PUNCT
ajfa-368	194	3	c.	c.	PROPN
ajfa-368	194	4	and	and	CCONJ
ajfa-368	194	5	d.	d.	PROPN
ajfa-368	194	6	cotter	cotter	PROPN
ajfa-368	194	7	:	:	PUNCT
ajfa-368	194	8	2000	2000	NUM
ajfa-368	194	9	,	,	PUNCT
ajfa-368	194	10	“	"	PUNCT
ajfa-368	194	11	the	the	DET
ajfa-368	194	12	ethics	ethic	NOUN
ajfa-368	194	13	of	of	ADP
ajfa-368	194	14	final	final	ADJ
ajfa-368	194	15	year	year	NOUN
ajfa-368	194	16	accountancy	accountancy	NOUN
ajfa-368	194	17	students	student	NOUN
ajfa-368	194	18	:	:	PUNCT
ajfa-368	194	19	an	an	DET
ajfa-368	194	20	international	international	ADJ
ajfa-368	194	21	comparison	comparison	NOUN
ajfa-368	194	22	”	"	PUNCT
ajfa-368	194	23	,	,	PUNCT
ajfa-368	194	24	managerial	managerial	ADJ
ajfa-368	194	25	auditing	auditing	NOUN
ajfa-368	194	26	journal	journal	NOUN
ajfa-368	194	27	15(3	15(3	NUM
ajfa-368	194	28	)	)	PUNCT
ajfa-368	194	29	,	,	PUNCT
ajfa-368	194	30	108	108	NUM
ajfa-368	194	31	-	-	SYM
ajfa-368	194	32	115	115	NUM
ajfa-368	194	33	.	.	PUNCT
ajfa-368	195	1	owen	owen	PROPN
ajfa-368	195	2	,	,	PUNCT
ajfa-368	195	3	j.	j.	PROPN
ajfa-368	195	4	:	:	PUNCT
ajfa-368	195	5	2003	2003	NUM
ajfa-368	195	6	,	,	PUNCT
ajfa-368	195	7	online	online	ADV
ajfa-368	195	8	,	,	PUNCT
ajfa-368	195	9	the	the	DET
ajfa-368	195	10	hih	hih	PROPN
ajfa-368	195	11	royal	royal	PROPN
ajfa-368	195	12	commission	commission	PROPN
ajfa-368	195	13	,	,	PUNCT
ajfa-368	195	14	the	the	DET
ajfa-368	195	15	future	future	NOUN
ajfa-368	195	16	of	of	ADP
ajfa-368	195	17	hih	hih	PROPN
ajfa-368	195	18	insurance	insurance	NOUN
ajfa-368	195	19	and	and	CCONJ
ajfa-368	195	20	its	its	PRON
ajfa-368	195	21	lessons	lesson	NOUN
ajfa-368	195	22	,	,	PUNCT
ajfa-368	195	23	http://www.hihroyalcom.gov.au/finalreport/	http://www.hihroyalcom.gov.au/finalreport/	NOUN
ajfa-368	195	24	painter	painter	NOUN
ajfa-368	195	25	-	-	PUNCT
ajfa-368	195	26	morland	morland	NOUN
ajfa-368	195	27	,	,	PUNCT
ajfa-368	195	28	m.	m.	NOUN
ajfa-368	195	29	,	,	PUNCT
ajfa-368	195	30	j.	j.	PROPN
ajfa-368	195	31	fontrodona	fontrodona	PROPN
ajfa-368	195	32	,	,	PUNCT
ajfa-368	195	33	w.m	w.m	PROPN
ajfa-368	195	34	.	.	PROPN
ajfa-368	195	35	hoffman	hoffman	PROPN
ajfa-368	195	36	and	and	CCONJ
ajfa-368	195	37	m.	m.	PROPN
ajfa-368	195	38	rowe	rowe	PROPN
ajfa-368	195	39	:	:	PUNCT
ajfa-368	195	40	2003	2003	NUM
ajfa-368	195	41	,	,	PUNCT
ajfa-368	195	42	“	"	PUNCT
ajfa-368	195	43	conversations	conversation	NOUN
ajfa-368	195	44	across	across	ADP
ajfa-368	195	45	continents	continent	NOUN
ajfa-368	195	46	:	:	PUNCT
ajfa-368	195	47	teaching	teach	VERB
ajfa-368	195	48	business	business	NOUN
ajfa-368	195	49	ethics	ethic	NOUN
ajfa-368	195	50	online	online	ADV
ajfa-368	195	51	”	"	PUNCT
ajfa-368	195	52	,	,	PUNCT
ajfa-368	195	53	journal	journal	NOUN
ajfa-368	195	54	of	of	ADP
ajfa-368	195	55	business	business	NOUN
ajfa-368	195	56	ethics	ethic	NOUN
ajfa-368	195	57	48	48	NUM
ajfa-368	195	58	,	,	PUNCT
ajfa-368	195	59	75	75	NUM
ajfa-368	195	60	-	-	SYM
ajfa-368	195	61	88	88	NUM
ajfa-368	195	62	.	.	PUNCT
ajfa-368	196	1	peppas	peppa	NOUN
ajfa-368	196	2	,	,	PUNCT
ajfa-368	196	3	s.c	s.c	PROPN
ajfa-368	196	4	.	.	PROPN
ajfa-368	196	5	and	and	CCONJ
ajfa-368	196	6	b.a	b.a	PROPN
ajfa-368	196	7	.	.	PROPN
ajfa-368	196	8	diskin	diskin	PROPN
ajfa-368	196	9	:	:	PUNCT
ajfa-368	196	10	2001	2001	NUM
ajfa-368	196	11	,	,	PUNCT
ajfa-368	196	12	“	"	PUNCT
ajfa-368	196	13	college	college	NOUN
ajfa-368	196	14	courses	course	NOUN
ajfa-368	196	15	in	in	ADP
ajfa-368	196	16	ethics	ethic	NOUN
ajfa-368	196	17	:	:	PUNCT
ajfa-368	196	18	do	do	AUX
ajfa-368	196	19	they	they	PRON
ajfa-368	196	20	really	really	ADV
ajfa-368	196	21	make	make	VERB
ajfa-368	196	22	a	a	DET
ajfa-368	196	23	difference	difference	NOUN
ajfa-368	196	24	?	?	PUNCT
ajfa-368	196	25	”	"	PUNCT
ajfa-368	197	1	the	the	DET
ajfa-368	197	2	international	international	ADJ
ajfa-368	197	3	journal	journal	NOUN
ajfa-368	197	4	of	of	ADP
ajfa-368	197	5	educational	educational	ADJ
ajfa-368	197	6	management	management	NOUN
ajfa-368	197	7	15	15	NUM
ajfa-368	197	8	(	(	PUNCT
ajfa-368	197	9	7	7	NUM
ajfa-368	197	10	)	)	PUNCT
ajfa-368	197	11	,	,	PUNCT
ajfa-368	197	12	347	347	NUM
ajfa-368	197	13	-	-	SYM
ajfa-368	197	14	353	353	NUM
ajfa-368	197	15	.	.	PUNCT
ajfa-368	198	1	preble	preble	PROPN
ajfa-368	198	2	,	,	PUNCT
ajfa-368	198	3	j.f	j.f	PROPN
ajfa-368	198	4	.	.	PROPN
ajfa-368	198	5	and	and	CCONJ
ajfa-368	198	6	a.	a.	PROPN
ajfa-368	198	7	reichel	reichel	PROPN
ajfa-368	198	8	:	:	PUNCT
ajfa-368	198	9	1988	1988	NUM
ajfa-368	198	10	,	,	PUNCT
ajfa-368	198	11	“	"	PUNCT
ajfa-368	198	12	attitudes	attitude	NOUN
ajfa-368	198	13	towards	towards	ADP
ajfa-368	198	14	business	business	NOUN
ajfa-368	198	15	ethics	ethic	NOUN
ajfa-368	198	16	of	of	ADP
ajfa-368	198	17	future	future	ADJ
ajfa-368	198	18	managers	manager	NOUN
ajfa-368	198	19	in	in	ADP
ajfa-368	198	20	the	the	DET
ajfa-368	198	21	u.s	u.s	PROPN
ajfa-368	198	22	.	.	PROPN
ajfa-368	198	23	and	and	CCONJ
ajfa-368	198	24	israel	israel	PROPN
ajfa-368	198	25	”	"	PUNCT
ajfa-368	198	26	,	,	PUNCT
ajfa-368	198	27	journal	journal	NOUN
ajfa-368	198	28	of	of	ADP
ajfa-368	198	29	business	business	NOUN
ajfa-368	198	30	ethics	ethic	NOUN
ajfa-368	198	31	7	7	NUM
ajfa-368	198	32	,	,	PUNCT
ajfa-368	198	33	941	941	NUM
ajfa-368	198	34	-	-	SYM
ajfa-368	198	35	949	949	NUM
ajfa-368	198	36	.	.	PUNCT
ajfa-368	199	1	salmans	salman	NOUN
ajfa-368	199	2	,	,	PUNCT
ajfa-368	199	3	s.	s.	PROPN
ajfa-368	199	4	1987	1987	NUM
ajfa-368	199	5	,	,	PUNCT
ajfa-368	199	6	“	"	PUNCT
ajfa-368	199	7	suddenly	suddenly	ADV
ajfa-368	199	8	,	,	PUNCT
ajfa-368	199	9	business	business	NOUN
ajfa-368	199	10	schools	school	NOUN
ajfa-368	199	11	tackle	tackle	NOUN
ajfa-368	199	12	ethics	ethic	NOUN
ajfa-368	199	13	”	"	PUNCT
ajfa-368	199	14	,	,	PUNCT
ajfa-368	199	15	the	the	DET
ajfa-368	199	16	new	new	PROPN
ajfa-368	199	17	york	york	PROPN
ajfa-368	199	18	times	times	PROPN
ajfa-368	199	19	august	august	PROPN
ajfa-368	199	20	2	2	NUM
ajfa-368	199	21	,	,	PUNCT
ajfa-368	199	22	p.	p.	NOUN
ajfa-368	199	23	64	64	NUM
ajfa-368	199	24	.	.	PUNCT
ajfa-368	200	1	salter	salter	PROPN
ajfa-368	200	2	,	,	PUNCT
ajfa-368	200	3	s.	s.	PROPN
ajfa-368	200	4	b.	b.	PROPN
ajfa-368	200	5	,	,	PUNCT
ajfa-368	200	6	d.m	d.m	PROPN
ajfa-368	200	7	.	.	PROPN
ajfa-368	200	8	guffey	guffey	PROPN
ajfa-368	200	9	and	and	CCONJ
ajfa-368	200	10	j.j	j.j	PROPN
ajfa-368	200	11	.	.	PROPN
ajfa-368	200	12	mcmillan	mcmillan	PROPN
ajfa-368	200	13	:	:	PUNCT
ajfa-368	200	14	2001	2001	NUM
ajfa-368	200	15	,	,	PUNCT
ajfa-368	200	16	“	"	PUNCT
ajfa-368	200	17	truth	truth	NOUN
ajfa-368	200	18	,	,	PUNCT
ajfa-368	200	19	consequences	consequence	NOUN
ajfa-368	200	20	and	and	CCONJ
ajfa-368	200	21	culture	culture	NOUN
ajfa-368	200	22	:	:	PUNCT
ajfa-368	200	23	a	a	DET
ajfa-368	200	24	comparative	comparative	ADJ
ajfa-368	200	25	examination	examination	NOUN
ajfa-368	200	26	of	of	ADP
ajfa-368	200	27	cheating	cheating	NOUN
ajfa-368	200	28	and	and	CCONJ
ajfa-368	200	29	attitudes	attitude	NOUN
ajfa-368	200	30	about	about	ADP
ajfa-368	200	31	cheating	cheat	VERB
ajfa-368	200	32	among	among	ADP
ajfa-368	200	33	u.s	u.s	PROPN
ajfa-368	200	34	.	.	PROPN
ajfa-368	200	35	and	and	CCONJ
ajfa-368	200	36	u.k	u.k	PROPN
ajfa-368	200	37	.	.	PROPN
ajfa-368	200	38	students	student	NOUN
ajfa-368	200	39	”	"	PUNCT
ajfa-368	200	40	,	,	PUNCT
ajfa-368	200	41	journal	journal	NOUN
ajfa-368	200	42	of	of	ADP
ajfa-368	200	43	business	business	NOUN
ajfa-368	200	44	ethics	ethic	NOUN
ajfa-368	200	45	,	,	PUNCT
ajfa-368	200	46	31	31	NUM
ajfa-368	200	47	,	,	PUNCT
ajfa-368	200	48	37–50	37–50	NUM
ajfa-368	200	49	.	.	PUNCT
ajfa-368	201	1	small	small	ADJ
ajfa-368	201	2	,	,	PUNCT
ajfa-368	201	3	m.	m.	NOUN
ajfa-368	201	4	w.	w.	PROPN
ajfa-368	201	5	:	:	PUNCT
ajfa-368	201	6	1992	1992	NUM
ajfa-368	201	7	,	,	PUNCT
ajfa-368	201	8	“	"	PUNCT
ajfa-368	201	9	attitudes	attitude	NOUN
ajfa-368	201	10	towards	towards	ADP
ajfa-368	201	11	business	business	NOUN
ajfa-368	201	12	ethics	ethic	NOUN
ajfa-368	201	13	held	hold	VERB
ajfa-368	201	14	by	by	ADP
ajfa-368	201	15	western	western	ADJ
ajfa-368	201	16	australian	australian	ADJ
ajfa-368	201	17	students	student	NOUN
ajfa-368	201	18	:	:	PUNCT
ajfa-368	201	19	a	a	DET
ajfa-368	201	20	comparative	comparative	ADJ
ajfa-368	201	21	study	study	NOUN
ajfa-368	201	22	”	"	PUNCT
ajfa-368	201	23	,	,	PUNCT
ajfa-368	201	24	journal	journal	NOUN
ajfa-368	201	25	of	of	ADP
ajfa-368	201	26	business	business	NOUN
ajfa-368	201	27	ethics	ethic	NOUN
ajfa-368	201	28	11	11	NUM
ajfa-368	201	29	,	,	PUNCT
ajfa-368	201	30	745	745	NUM
ajfa-368	201	31	-	-	SYM
ajfa-368	201	32	752	752	NUM
ajfa-368	201	33	.	.	PUNCT
ajfa-368	202	1	smyth	smyth	NOUN
ajfa-368	202	2	,	,	PUNCT
ajfa-368	202	3	m.	m.	NOUN
ajfa-368	202	4	l.	l.	PROPN
ajfa-368	202	5	and	and	CCONJ
ajfa-368	202	6	j.r	j.r	PROPN
ajfa-368	202	7	.	.	PROPN
ajfa-368	202	8	davis	davis	PROPN
ajfa-368	202	9	:	:	PUNCT
ajfa-368	202	10	2004	2004	NUM
ajfa-368	202	11	,	,	PUNCT
ajfa-368	202	12	“	"	PUNCT
ajfa-368	202	13	perceptions	perception	NOUN
ajfa-368	202	14	of	of	ADP
ajfa-368	202	15	dishonesty	dishonesty	NOUN
ajfa-368	202	16	among	among	ADP
ajfa-368	202	17	two	two	NUM
ajfa-368	202	18	-	-	PUNCT
ajfa-368	202	19	year	year	NOUN
ajfa-368	202	20	college	college	NOUN
ajfa-368	202	21	students	student	NOUN
ajfa-368	202	22	:	:	PUNCT
ajfa-368	202	23	academic	academic	ADJ
ajfa-368	202	24	versus	versus	ADP
ajfa-368	202	25	business	business	NOUN
ajfa-368	202	26	situations	situation	NOUN
ajfa-368	202	27	”	"	PUNCT
ajfa-368	202	28	,	,	PUNCT
ajfa-368	202	29	journal	journal	NOUN
ajfa-368	202	30	of	of	ADP
ajfa-368	202	31	business	business	NOUN
ajfa-368	202	32	ethics	ethic	NOUN
ajfa-368	202	33	51	51	NUM
ajfa-368	202	34	,	,	PUNCT
ajfa-368	202	35	63	63	NUM
ajfa-368	202	36	-	-	SYM
ajfa-368	202	37	73	73	NUM
ajfa-368	202	38	.	.	PUNCT
ajfa-368	203	1	tsalikis	tsalikis	PROPN
ajfa-368	203	2	,	,	PUNCT
ajfa-368	203	3	j.	j.	PROPN
ajfa-368	203	4	and	and	CCONJ
ajfa-368	203	5	m.s	m.s	PROPN
ajfa-368	203	6	.	.	PROPN
ajfa-368	203	7	latour	latour	PROPN
ajfa-368	203	8	:	:	PUNCT
ajfa-368	203	9	1995	1995	NUM
ajfa-368	203	10	,	,	PUNCT
ajfa-368	203	11	“	"	PUNCT
ajfa-368	203	12	bribery	bribery	NOUN
ajfa-368	203	13	and	and	CCONJ
ajfa-368	203	14	extortion	extortion	NOUN
ajfa-368	203	15	in	in	ADP
ajfa-368	203	16	international	international	ADJ
ajfa-368	203	17	business	business	NOUN
ajfa-368	203	18	:	:	PUNCT
ajfa-368	203	19	ethical	ethical	ADJ
ajfa-368	203	20	perceptions	perception	NOUN
ajfa-368	203	21	of	of	ADP
ajfa-368	203	22	greeks	greeks	PROPN
ajfa-368	203	23	compared	compare	VERB
ajfa-368	203	24	to	to	ADP
ajfa-368	203	25	americans	americans	PROPN
ajfa-368	203	26	”	"	PUNCT
ajfa-368	203	27	,	,	PUNCT
ajfa-368	203	28	journal	journal	NOUN
ajfa-368	203	29	of	of	ADP
ajfa-368	203	30	business	business	NOUN
ajfa-368	203	31	ethics	ethic	NOUN
ajfa-368	203	32	14	14	NUM
ajfa-368	203	33	,	,	PUNCT
ajfa-368	203	34	249	249	NUM
ajfa-368	203	35	-	-	SYM
ajfa-368	203	36	264	264	NUM
ajfa-368	203	37	.	.	PUNCT
ajfa-368	204	1	tsalikis	tsalikis	PROPN
ajfa-368	204	2	,	,	PUNCT
ajfa-368	204	3	j.	j.	PROPN
ajfa-368	204	4	and	and	CCONJ
ajfa-368	204	5	o.	o.	PROPN
ajfa-368	204	6	nwachukwu	nwachukwu	PROPN
ajfa-368	204	7	:	:	PUNCT
ajfa-368	204	8	1991	1991	NUM
ajfa-368	204	9	,	,	PUNCT
ajfa-368	204	10	“	"	PUNCT
ajfa-368	204	11	a	a	DET
ajfa-368	204	12	comparison	comparison	NOUN
ajfa-368	204	13	of	of	ADP
ajfa-368	204	14	nigerian	nigerian	PROPN
ajfa-368	204	15	to	to	ADP
ajfa-368	204	16	american	american	ADJ
ajfa-368	204	17	views	view	NOUN
ajfa-368	204	18	of	of	ADP
ajfa-368	204	19	bribery	bribery	NOUN
ajfa-368	204	20	and	and	CCONJ
ajfa-368	204	21	extortion	extortion	NOUN
ajfa-368	204	22	in	in	ADP
ajfa-368	204	23	international	international	PROPN
ajfa-368	204	24	commerce	commerce	PROPN
ajfa-368	204	25	”	"	PUNCT
ajfa-368	204	26	,	,	PUNCT
ajfa-368	204	27	journal	journal	NOUN
ajfa-368	204	28	of	of	ADP
ajfa-368	204	29	business	business	NOUN
ajfa-368	204	30	ethics	ethic	NOUN
ajfa-368	204	31	10	10	NUM
ajfa-368	204	32	,	,	PUNCT
ajfa-368	204	33	85	85	NUM
ajfa-368	204	34	-	-	SYM
ajfa-368	204	35	98	98	NUM
ajfa-368	204	36	.	.	PUNCT
ajfa-368	205	1	http://www.hihroyalcom.gov.au/finalreport/	http://www.hihroyalcom.gov.au/finalreport/	PROPN
ajfa-368	205	2	asian	asian	PROPN
ajfa-368	205	3	journal	journal	PROPN
ajfa-368	205	4	of	of	ADP
ajfa-368	205	5	finance	finance	PROPN
ajfa-368	205	6	&	&	CCONJ
ajfa-368	205	7	accounting	accounting	PROPN
ajfa-368	205	8	issn	issn	PROPN
ajfa-368	205	9	1946	1946	NUM
ajfa-368	205	10	-	-	PUNCT
ajfa-368	205	11	052x	052x	NOUN
ajfa-368	205	12	2009	2009	NUM
ajfa-368	205	13	,	,	PUNCT
ajfa-368	205	14	vol	vol	NOUN
ajfa-368	205	15	.	.	PROPN
ajfa-368	205	16	1	1	NUM
ajfa-368	205	17	,	,	PUNCT
ajfa-368	205	18	no	no	INTJ
ajfa-368	205	19	.	.	NOUN
ajfa-368	205	20	2	2	NUM
ajfa-368	205	21	:	:	PUNCT
ajfa-368	205	22	e7	e7	PROPN
ajfa-368	205	23	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-368	205	24	162	162	NUM
ajfa-368	205	25	vanasco	vanasco	PROPN
ajfa-368	205	26	,	,	PUNCT
ajfa-368	205	27	r.r	r.r	PROPN
ajfa-368	205	28	.	.	PROPN
ajfa-368	205	29	:	:	PUNCT
ajfa-368	205	30	1994	1994	NUM
ajfa-368	205	31	,	,	PUNCT
ajfa-368	205	32	“	"	PUNCT
ajfa-368	205	33	the	the	DET
ajfa-368	205	34	iia	iia	PROPN
ajfa-368	205	35	code	code	NOUN
ajfa-368	205	36	of	of	ADP
ajfa-368	205	37	ethics	ethic	NOUN
ajfa-368	205	38	:	:	PUNCT
ajfa-368	205	39	an	an	DET
ajfa-368	205	40	international	international	ADJ
ajfa-368	205	41	perspective	perspective	NOUN
ajfa-368	205	42	”	"	PUNCT
ajfa-368	205	43	,	,	PUNCT
ajfa-368	205	44	managerial	managerial	ADJ
ajfa-368	205	45	auditing	auditing	NOUN
ajfa-368	205	46	journal	journal	NOUN
ajfa-368	205	47	9	9	NUM
ajfa-368	205	48	(	(	PUNCT
ajfa-368	205	49	1	1	NUM
ajfa-368	205	50	)	)	PUNCT
ajfa-368	205	51	,	,	PUNCT
ajfa-368	205	52	12	12	NUM
ajfa-368	205	53	-	-	SYM
ajfa-368	205	54	22	22	NUM
ajfa-368	205	55	.	.	PUNCT
ajfa-368	206	1	vogel	vogel	PROPN
ajfa-368	206	2	,	,	PUNCT
ajfa-368	206	3	d.	d.	PROPN
ajfa-368	206	4	:	:	PUNCT
ajfa-368	206	5	1987	1987	NUM
ajfa-368	206	6	,	,	PUNCT
ajfa-368	206	7	“	"	PUNCT
ajfa-368	206	8	manager	manager	NOUN
ajfa-368	206	9	’s	’s	PART
ajfa-368	206	10	journal	journal	NOUN
ajfa-368	206	11	:	:	PUNCT
ajfa-368	206	12	could	could	AUX
ajfa-368	206	13	an	an	DET
ajfa-368	206	14	ethics	ethic	NOUN
ajfa-368	206	15	course	course	NOUN
ajfa-368	206	16	have	have	AUX
ajfa-368	206	17	kept	keep	VERB
ajfa-368	206	18	ivan	ivan	PROPN
ajfa-368	206	19	from	from	ADP
ajfa-368	206	20	going	go	VERB
ajfa-368	206	21	bad	bad	ADJ
ajfa-368	206	22	?	?	PUNCT
ajfa-368	206	23	”	"	PUNCT
ajfa-368	207	1	the	the	DET
ajfa-368	207	2	wall	wall	PROPN
ajfa-368	207	3	street	street	PROPN
ajfa-368	207	4	journal	journal	PROPN
ajfa-368	207	5	april	april	PROPN
ajfa-368	207	6	27	27	NUM
ajfa-368	207	7	,	,	PUNCT
ajfa-368	207	8	pg	pg	INTJ
ajfa-368	207	9	.	.	PROPN
ajfa-368	207	10	1	1	NUM
ajfa-368	207	11	.	.	X
ajfa-368	207	12	walker	walker	PROPN
ajfa-368	207	13	,	,	PUNCT
ajfa-368	207	14	r.	r.	PROPN
ajfa-368	207	15	and	and	CCONJ
ajfa-368	207	16	r.	r.	PROPN
ajfa-368	207	17	jeurissen	jeurissen	PROPN
ajfa-368	207	18	:	:	PUNCT
ajfa-368	207	19	2003	2003	NUM
ajfa-368	207	20	,	,	PUNCT
ajfa-368	207	21	“	"	PUNCT
ajfa-368	207	22	e	e	NOUN
ajfa-368	207	23	-	-	PUNCT
ajfa-368	207	24	based	base	VERB
ajfa-368	207	25	solutions	solution	NOUN
ajfa-368	207	26	to	to	PART
ajfa-368	207	27	support	support	VERB
ajfa-368	207	28	intercultural	intercultural	ADJ
ajfa-368	207	29	business	business	NOUN
ajfa-368	207	30	ethics	ethic	NOUN
ajfa-368	207	31	instruction	instruction	NOUN
ajfa-368	207	32	:	:	PUNCT
ajfa-368	207	33	an	an	DET
ajfa-368	207	34	exploratory	exploratory	ADJ
ajfa-368	207	35	approach	approach	NOUN
ajfa-368	207	36	in	in	ADP
ajfa-368	207	37	course	course	NOUN
ajfa-368	207	38	design	design	NOUN
ajfa-368	207	39	and	and	CCONJ
ajfa-368	207	40	delivery	delivery	NOUN
ajfa-368	207	41	”	"	PUNCT
ajfa-368	207	42	,	,	PUNCT
ajfa-368	207	43	journal	journal	NOUN
ajfa-368	207	44	of	of	ADP
ajfa-368	207	45	business	business	NOUN
ajfa-368	207	46	ethics	ethic	NOUN
ajfa-368	207	47	48	48	NUM
ajfa-368	207	48	,	,	PUNCT
ajfa-368	207	49	113	113	NUM
ajfa-368	207	50	-	-	SYM
ajfa-368	207	51	126	126	NUM
ajfa-368	207	52	.	.	PUNCT
ajfa-368	208	1	waugh	waugh	PROPN
ajfa-368	208	2	,	,	PUNCT
ajfa-368	208	3	r.	r.	PROPN
ajfa-368	208	4	f.	f.	PROPN
ajfa-368	208	5	,	,	PUNCT
ajfa-368	208	6	j.r	j.r	PROPN
ajfa-368	208	7	.	.	PROPN
ajfa-368	208	8	godfrey	godfrey	PROPN
ajfa-368	208	9	,	,	PUNCT
ajfa-368	208	10	e.d	e.d	PROPN
ajfa-368	208	11	.	.	PROPN
ajfa-368	208	12	evans	evans	PROPN
ajfa-368	208	13	and	and	CCONJ
ajfa-368	208	14	d.	d.	PROPN
ajfa-368	208	15	craig	craig	PROPN
ajfa-368	208	16	:	:	PUNCT
ajfa-368	208	17	1995	1995	NUM
ajfa-368	208	18	,	,	PUNCT
ajfa-368	208	19	“	"	PUNCT
ajfa-368	208	20	measuring	measure	VERB
ajfa-368	208	21	students	student	NOUN
ajfa-368	208	22	’	’	PART
ajfa-368	208	23	perceptions	perception	NOUN
ajfa-368	208	24	about	about	ADP
ajfa-368	208	25	cheating	cheat	VERB
ajfa-368	208	26	in	in	ADP
ajfa-368	208	27	six	six	NUM
ajfa-368	208	28	countries	country	NOUN
ajfa-368	208	29	”	"	PUNCT
ajfa-368	208	30	,	,	PUNCT
ajfa-368	208	31	australian	australian	ADJ
ajfa-368	208	32	journal	journal	NOUN
ajfa-368	208	33	of	of	ADP
ajfa-368	208	34	psychology	psychology	NOUN
ajfa-368	208	35	47	47	NUM
ajfa-368	208	36	,	,	PUNCT
ajfa-368	208	37	73	73	NUM
ajfa-368	208	38	-	-	SYM
ajfa-368	208	39	80	80	NUM
ajfa-368	208	40	.	.	PUNCT
ajfa-368	209	1	whipple	whipple	PROPN
ajfa-368	209	2	,	,	PUNCT
ajfa-368	209	3	t.	t.	PROPN
ajfa-368	209	4	w.	w.	PROPN
ajfa-368	209	5	and	and	CCONJ
ajfa-368	209	6	d.f	d.f	PROPN
ajfa-368	209	7	.	.	PROPN
ajfa-368	209	8	swords	sword	NOUN
ajfa-368	209	9	:	:	PUNCT
ajfa-368	209	10	1992	1992	NUM
ajfa-368	209	11	,	,	PUNCT
ajfa-368	209	12	“	"	PUNCT
ajfa-368	209	13	business	business	NOUN
ajfa-368	209	14	ethics	ethic	NOUN
ajfa-368	209	15	judgements	judgement	VERB
ajfa-368	209	16	:	:	PUNCT
ajfa-368	209	17	a	a	DET
ajfa-368	209	18	cross	cross	ADJ
ajfa-368	209	19	-	-	ADJ
ajfa-368	209	20	cultural	cultural	ADJ
ajfa-368	209	21	comparison	comparison	NOUN
ajfa-368	209	22	”	"	PUNCT
ajfa-368	209	23	,	,	PUNCT
ajfa-368	209	24	journal	journal	NOUN
ajfa-368	209	25	of	of	ADP
ajfa-368	209	26	business	business	NOUN
ajfa-368	209	27	ethics	ethic	NOUN
ajfa-368	209	28	11	11	NUM
ajfa-368	209	29	,	,	PUNCT
ajfa-368	209	30	671	671	NUM
ajfa-368	209	31	-	-	SYM
ajfa-368	209	32	678	678	NUM
ajfa-368	209	33	.	.	PUNCT