id	sid	tid	token	lemma	pos
ajfa-7802	1	1	microsoft	microsoft	PROPN
ajfa-7802	1	2	word	word	NOUN
ajfa-7802	1	3	7802	7802	NUM
ajfa-7802	1	4	-	-	SYM
ajfa-7802	1	5	28020	28020	NUM
ajfa-7802	1	6	-	-	PUNCT
ajfa-7802	1	7	2	2	NUM
ajfa-7802	1	8	-	-	PUNCT
ajfa-7802	1	9	sm	sm	NOUN
ajfa-7802	1	10	-	-	PUNCT
ajfa-7802	1	11	writer2	writer2	VERB
ajfa-7802	1	12	-	-	ADJ
ajfa-7802	1	13	new	new	ADJ
ajfa-7802	1	14	asian	asian	ADJ
ajfa-7802	1	15	journal	journal	NOUN
ajfa-7802	1	16	of	of	ADP
ajfa-7802	1	17	finance	finance	PROPN
ajfa-7802	1	18	&	&	CCONJ
ajfa-7802	1	19	accounting	accounting	PROPN
ajfa-7802	1	20	issn	issn	PROPN
ajfa-7802	1	21	1946	1946	NUM
ajfa-7802	1	22	-	-	PUNCT
ajfa-7802	1	23	052x	052x	NOUN
ajfa-7802	1	24	2015	2015	NUM
ajfa-7802	1	25	,	,	PUNCT
ajfa-7802	1	26	vol	vol	NOUN
ajfa-7802	1	27	.	.	PROPN
ajfa-7802	1	28	7	7	NUM
ajfa-7802	1	29	,	,	PUNCT
ajfa-7802	1	30	no	no	INTJ
ajfa-7802	1	31	.	.	NOUN
ajfa-7802	1	32	1	1	NUM
ajfa-7802	1	33	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-7802	1	34	207	207	NUM
ajfa-7802	1	35	perceptions	perception	NOUN
ajfa-7802	1	36	towards	towards	ADP
ajfa-7802	1	37	codes	code	NOUN
ajfa-7802	1	38	of	of	ADP
ajfa-7802	1	39	behaviour	behaviour	NOUN
ajfa-7802	1	40	:	:	PUNCT
ajfa-7802	1	41	a	a	DET
ajfa-7802	1	42	study	study	NOUN
ajfa-7802	1	43	of	of	ADP
ajfa-7802	1	44	caos	caos	PROPN
ajfa-7802	1	45	,	,	PUNCT
ajfa-7802	1	46	cfos	cfos	PROPN
ajfa-7802	1	47	and	and	CCONJ
ajfa-7802	1	48	other	other	ADJ
ajfa-7802	1	49	employees	employee	NOUN
ajfa-7802	1	50	in	in	ADP
ajfa-7802	1	51	bahrain	bahrain	PROPN
ajfa-7802	1	52	amal	amal	PROPN
ajfa-7802	1	53	abdel	abdel	PROPN
ajfa-7802	1	54	wakil	wakil	PROPN
ajfa-7802	1	55	department	department	PROPN
ajfa-7802	1	56	of	of	ADP
ajfa-7802	1	57	accounting	accounting	PROPN
ajfa-7802	1	58	,	,	PUNCT
ajfa-7802	1	59	college	college	NOUN
ajfa-7802	1	60	of	of	ADP
ajfa-7802	1	61	business	business	PROPN
ajfa-7802	1	62	administration	administration	PROPN
ajfa-7802	1	63	university	university	PROPN
ajfa-7802	1	64	of	of	ADP
ajfa-7802	1	65	bahrain	bahrain	PROPN
ajfa-7802	1	66	,	,	PUNCT
ajfa-7802	1	67	p.o	p.o	PROPN
ajfa-7802	1	68	.	.	PROPN
ajfa-7802	1	69	box	box	PROPN
ajfa-7802	1	70	32038	32038	NUM
ajfa-7802	1	71	,	,	PUNCT
ajfa-7802	1	72	kingdom	kingdom	NOUN
ajfa-7802	1	73	of	of	ADP
ajfa-7802	1	74	bahrain	bahrain	NOUN
ajfa-7802	1	75	e	e	NOUN
ajfa-7802	1	76	-	-	NOUN
ajfa-7802	1	77	mail	mail	NOUN
ajfa-7802	1	78	:	:	PUNCT
ajfa-7802	1	79	amabdelwakil@uob.edu.bh	amabdelwakil@uob.edu.bh	VERB
ajfa-7802	1	80	farkhanda	farkhanda	PROPN
ajfa-7802	1	81	shamim	shamim	PROPN
ajfa-7802	1	82	department	department	PROPN
ajfa-7802	1	83	of	of	ADP
ajfa-7802	1	84	economics	economic	NOUN
ajfa-7802	1	85	and	and	CCONJ
ajfa-7802	1	86	finance	finance	NOUN
ajfa-7802	1	87	,	,	PUNCT
ajfa-7802	1	88	college	college	NOUN
ajfa-7802	1	89	of	of	ADP
ajfa-7802	1	90	business	business	PROPN
ajfa-7802	1	91	administration	administration	PROPN
ajfa-7802	1	92	university	university	PROPN
ajfa-7802	1	93	of	of	ADP
ajfa-7802	1	94	bahrain	bahrain	PROPN
ajfa-7802	1	95	,	,	PUNCT
ajfa-7802	1	96	p.o	p.o	PROPN
ajfa-7802	1	97	.	.	PROPN
ajfa-7802	1	98	box	box	PROPN
ajfa-7802	1	99	32038	32038	NUM
ajfa-7802	1	100	,	,	PUNCT
ajfa-7802	1	101	kingdom	kingdom	NOUN
ajfa-7802	1	102	of	of	ADP
ajfa-7802	1	103	bahrain	bahrain	NOUN
ajfa-7802	1	104	e	e	NOUN
ajfa-7802	1	105	-	-	NOUN
ajfa-7802	1	106	mail	mail	NOUN
ajfa-7802	1	107	:	:	PUNCT
ajfa-7802	1	108	fshamim@uob.edu.bh	fshamim@uob.edu.bh	PROPN
ajfa-7802	1	109	received	receive	VERB
ajfa-7802	1	110	:	:	PUNCT
ajfa-7802	1	111	may	may	AUX
ajfa-7802	1	112	3	3	NUM
ajfa-7802	1	113	,	,	PUNCT
ajfa-7802	1	114	2015	2015	NUM
ajfa-7802	1	115	accepted	accept	VERB
ajfa-7802	1	116	:	:	PUNCT
ajfa-7802	1	117	june	june	PROPN
ajfa-7802	1	118	14	14	NUM
ajfa-7802	1	119	,	,	PUNCT
ajfa-7802	1	120	2015	2015	NUM
ajfa-7802	1	121	published	publish	VERB
ajfa-7802	1	122	:	:	PUNCT
ajfa-7802	1	123	june	june	PROPN
ajfa-7802	1	124	14	14	NUM
ajfa-7802	1	125	,	,	PUNCT
ajfa-7802	1	126	2015	2015	NUM
ajfa-7802	1	127	doi:10.5296	doi:10.5296	NOUN
ajfa-7802	1	128	/	/	SYM
ajfa-7802	1	129	ajfa.v7i1.7802	ajfa.v7i1.7802	NUM
ajfa-7802	1	130	url	url	PROPN
ajfa-7802	1	131	:	:	PUNCT
ajfa-7802	1	132	http://dx.doi.org/10.5296/ajfa.v7i1.7802	http://dx.doi.org/10.5296/ajfa.v7i1.7802	X
ajfa-7802	1	133	abstract	abstract	ADJ
ajfa-7802	1	134	the	the	DET
ajfa-7802	1	135	objective	objective	NOUN
ajfa-7802	1	136	of	of	ADP
ajfa-7802	1	137	this	this	DET
ajfa-7802	1	138	study	study	NOUN
ajfa-7802	1	139	is	be	AUX
ajfa-7802	1	140	to	to	PART
ajfa-7802	1	141	investigate	investigate	VERB
ajfa-7802	1	142	the	the	DET
ajfa-7802	1	143	factors	factor	NOUN
ajfa-7802	1	144	that	that	PRON
ajfa-7802	1	145	affect	affect	VERB
ajfa-7802	1	146	chief	chief	ADJ
ajfa-7802	1	147	accounting	accounting	NOUN
ajfa-7802	1	148	officers	officer	NOUN
ajfa-7802	1	149	(	(	PUNCT
ajfa-7802	1	150	caos	caos	PROPN
ajfa-7802	1	151	)	)	PUNCT
ajfa-7802	1	152	,	,	PUNCT
ajfa-7802	1	153	chief	chief	ADJ
ajfa-7802	1	154	financial	financial	ADJ
ajfa-7802	1	155	officers	officer	NOUN
ajfa-7802	1	156	(	(	PUNCT
ajfa-7802	1	157	cfos	cfos	PROPN
ajfa-7802	1	158	)	)	PUNCT
ajfa-7802	1	159	and	and	CCONJ
ajfa-7802	1	160	other	other	ADJ
ajfa-7802	1	161	employees	employee	NOUN
ajfa-7802	1	162	’	’	PART
ajfa-7802	1	163	perception	perception	NOUN
ajfa-7802	1	164	of	of	ADP
ajfa-7802	1	165	codes	code	NOUN
ajfa-7802	1	166	of	of	ADP
ajfa-7802	1	167	behavior	behavior	NOUN
ajfa-7802	1	168	in	in	ADP
ajfa-7802	1	169	their	their	PRON
ajfa-7802	1	170	organizations	organization	NOUN
ajfa-7802	1	171	in	in	ADP
ajfa-7802	1	172	the	the	DET
ajfa-7802	1	173	kingdom	kingdom	NOUN
ajfa-7802	1	174	of	of	ADP
ajfa-7802	1	175	bahrain	bahrain	NOUN
ajfa-7802	1	176	and	and	CCONJ
ajfa-7802	1	177	whether	whether	SCONJ
ajfa-7802	1	178	an	an	DET
ajfa-7802	1	179	ethical	ethical	ADJ
ajfa-7802	1	180	work	work	NOUN
ajfa-7802	1	181	environment	environment	NOUN
ajfa-7802	1	182	is	be	AUX
ajfa-7802	1	183	influenced	influence	VERB
ajfa-7802	1	184	by	by	ADP
ajfa-7802	1	185	factors	factor	NOUN
ajfa-7802	1	186	such	such	ADJ
ajfa-7802	1	187	as	as	ADP
ajfa-7802	1	188	the	the	DET
ajfa-7802	1	189	establishment	establishment	NOUN
ajfa-7802	1	190	of	of	ADP
ajfa-7802	1	191	a	a	DET
ajfa-7802	1	192	code	code	NOUN
ajfa-7802	1	193	of	of	ADP
ajfa-7802	1	194	behavior	behavior	NOUN
ajfa-7802	1	195	,	,	PUNCT
ajfa-7802	1	196	corporate	corporate	ADJ
ajfa-7802	1	197	ethics	ethic	NOUN
ajfa-7802	1	198	committee	committee	NOUN
ajfa-7802	1	199	,	,	PUNCT
ajfa-7802	1	200	and/or	and/or	CCONJ
ajfa-7802	1	201	policy	policy	NOUN
ajfa-7802	1	202	empowerment	empowerment	NOUN
ajfa-7802	1	203	.	.	PUNCT
ajfa-7802	2	1	the	the	DET
ajfa-7802	2	2	paper	paper	NOUN
ajfa-7802	2	3	is	be	AUX
ajfa-7802	2	4	interpretive	interpretive	ADJ
ajfa-7802	2	5	in	in	ADP
ajfa-7802	2	6	nature	nature	NOUN
ajfa-7802	2	7	for	for	ADP
ajfa-7802	2	8	which	which	PRON
ajfa-7802	2	9	data	datum	NOUN
ajfa-7802	2	10	is	be	AUX
ajfa-7802	2	11	collected	collect	VERB
ajfa-7802	2	12	using	use	VERB
ajfa-7802	2	13	survey	survey	NOUN
ajfa-7802	2	14	questionnaires	questionnaire	NOUN
ajfa-7802	2	15	.	.	PUNCT
ajfa-7802	3	1	the	the	DET
ajfa-7802	3	2	findings	finding	NOUN
ajfa-7802	3	3	validate	validate	VERB
ajfa-7802	3	4	components	component	NOUN
ajfa-7802	3	5	of	of	ADP
ajfa-7802	3	6	an	an	DET
ajfa-7802	3	7	effective	effective	ADJ
ajfa-7802	3	8	code	code	NOUN
ajfa-7802	3	9	of	of	ADP
ajfa-7802	3	10	behavior	behavior	NOUN
ajfa-7802	3	11	similar	similar	ADJ
ajfa-7802	3	12	to	to	ADP
ajfa-7802	3	13	those	those	PRON
ajfa-7802	3	14	identified	identify	VERB
ajfa-7802	3	15	in	in	ADP
ajfa-7802	3	16	the	the	DET
ajfa-7802	3	17	literature	literature	NOUN
ajfa-7802	3	18	which	which	PRON
ajfa-7802	3	19	include	include	VERB
ajfa-7802	3	20	:	:	PUNCT
ajfa-7802	3	21	implementation	implementation	NOUN
ajfa-7802	3	22	of	of	ADP
ajfa-7802	3	23	codes	code	NOUN
ajfa-7802	3	24	of	of	ADP
ajfa-7802	3	25	behavior	behavior	NOUN
ajfa-7802	3	26	,	,	PUNCT
ajfa-7802	3	27	checking	check	VERB
ajfa-7802	3	28	on	on	ADP
ajfa-7802	3	29	compliance	compliance	NOUN
ajfa-7802	3	30	by	by	ADP
ajfa-7802	3	31	internal	internal	ADJ
ajfa-7802	3	32	audit	audit	NOUN
ajfa-7802	3	33	committees	committee	NOUN
ajfa-7802	3	34	,	,	PUNCT
ajfa-7802	3	35	achievement	achievement	NOUN
ajfa-7802	3	36	of	of	ADP
ajfa-7802	3	37	their	their	PRON
ajfa-7802	3	38	goals	goal	NOUN
ajfa-7802	3	39	,	,	PUNCT
ajfa-7802	3	40	follow	follow	NOUN
ajfa-7802	3	41	-	-	PUNCT
ajfa-7802	3	42	up	up	NOUN
ajfa-7802	3	43	on	on	ADP
ajfa-7802	3	44	complaints	complaint	NOUN
ajfa-7802	3	45	and	and	CCONJ
ajfa-7802	3	46	confidential	confidential	ADJ
ajfa-7802	3	47	channels	channel	NOUN
ajfa-7802	3	48	for	for	ADP
ajfa-7802	3	49	reporting	report	VERB
ajfa-7802	3	50	ethics	ethic	NOUN
ajfa-7802	3	51	violations	violation	NOUN
ajfa-7802	3	52	.	.	PUNCT
ajfa-7802	4	1	also	also	ADV
ajfa-7802	4	2	,	,	PUNCT
ajfa-7802	4	3	results	result	NOUN
ajfa-7802	4	4	show	show	VERB
ajfa-7802	4	5	that	that	SCONJ
ajfa-7802	4	6	the	the	DET
ajfa-7802	4	7	organizations	organization	NOUN
ajfa-7802	4	8	under	under	ADP
ajfa-7802	4	9	study	study	NOUN
ajfa-7802	4	10	generally	generally	ADV
ajfa-7802	4	11	comply	comply	VERB
ajfa-7802	4	12	with	with	ADP
ajfa-7802	4	13	the	the	DET
ajfa-7802	4	14	values	value	NOUN
ajfa-7802	4	15	in	in	ADP
ajfa-7802	4	16	their	their	PRON
ajfa-7802	4	17	codes	code	NOUN
ajfa-7802	4	18	of	of	ADP
ajfa-7802	4	19	behavior	behavior	NOUN
ajfa-7802	4	20	.	.	PUNCT
ajfa-7802	5	1	however	however	ADV
ajfa-7802	5	2	,	,	PUNCT
ajfa-7802	5	3	the	the	DET
ajfa-7802	5	4	results	result	NOUN
ajfa-7802	5	5	indicate	indicate	VERB
ajfa-7802	5	6	that	that	SCONJ
ajfa-7802	5	7	the	the	DET
ajfa-7802	5	8	ethical	ethical	ADJ
ajfa-7802	5	9	work	work	NOUN
ajfa-7802	5	10	environment	environment	NOUN
ajfa-7802	5	11	as	as	SCONJ
ajfa-7802	5	12	it	it	PRON
ajfa-7802	5	13	currently	currently	ADV
ajfa-7802	5	14	exists	exist	VERB
ajfa-7802	5	15	in	in	ADP
ajfa-7802	5	16	the	the	DET
ajfa-7802	5	17	kingdom	kingdom	NOUN
ajfa-7802	5	18	of	of	ADP
ajfa-7802	5	19	bahrain	bahrain	NOUN
ajfa-7802	5	20	lacks	lack	VERB
ajfa-7802	5	21	three	three	NUM
ajfa-7802	5	22	aspects	aspect	NOUN
ajfa-7802	5	23	.	.	PUNCT
ajfa-7802	6	1	first	first	ADV
ajfa-7802	6	2	,	,	PUNCT
ajfa-7802	6	3	setting	set	VERB
ajfa-7802	6	4	of	of	ADP
ajfa-7802	6	5	a	a	DET
ajfa-7802	6	6	code	code	NOUN
ajfa-7802	6	7	of	of	ADP
ajfa-7802	6	8	behavior	behavior	NOUN
ajfa-7802	6	9	seems	seem	VERB
ajfa-7802	6	10	to	to	PART
ajfa-7802	6	11	be	be	AUX
ajfa-7802	6	12	a	a	DET
ajfa-7802	6	13	mixed	mixed	ADJ
ajfa-7802	6	14	responsibility	responsibility	NOUN
ajfa-7802	6	15	between	between	ADP
ajfa-7802	6	16	legal	legal	ADJ
ajfa-7802	6	17	departments	department	NOUN
ajfa-7802	6	18	and	and	CCONJ
ajfa-7802	6	19	outside	outside	ADJ
ajfa-7802	6	20	councils	council	NOUN
ajfa-7802	6	21	,	,	PUNCT
ajfa-7802	6	22	with	with	ADP
ajfa-7802	6	23	minimal	minimal	ADJ
ajfa-7802	6	24	participation	participation	NOUN
ajfa-7802	6	25	from	from	ADP
ajfa-7802	6	26	the	the	DET
ajfa-7802	6	27	employees	employee	NOUN
ajfa-7802	6	28	.	.	PUNCT
ajfa-7802	7	1	second	second	ADV
ajfa-7802	7	2	,	,	PUNCT
ajfa-7802	7	3	the	the	DET
ajfa-7802	7	4	responsibility	responsibility	NOUN
ajfa-7802	7	5	to	to	PART
ajfa-7802	7	6	check	check	VERB
ajfa-7802	7	7	ethics	ethic	NOUN
ajfa-7802	7	8	complaints	complaint	NOUN
ajfa-7802	7	9	does	do	AUX
ajfa-7802	7	10	not	not	PART
ajfa-7802	7	11	necessarily	necessarily	ADV
ajfa-7802	7	12	rest	rest	VERB
ajfa-7802	7	13	with	with	ADP
ajfa-7802	7	14	the	the	DET
ajfa-7802	7	15	ethics	ethic	NOUN
ajfa-7802	7	16	committee	committee	NOUN
ajfa-7802	7	17	.	.	PUNCT
ajfa-7802	8	1	third	third	ADJ
ajfa-7802	8	2	,	,	PUNCT
ajfa-7802	8	3	lack	lack	NOUN
ajfa-7802	8	4	of	of	ADP
ajfa-7802	8	5	a	a	DET
ajfa-7802	8	6	robust	robust	ADJ
ajfa-7802	8	7	mechanism	mechanism	NOUN
ajfa-7802	8	8	that	that	PRON
ajfa-7802	8	9	increases	increase	VERB
ajfa-7802	8	10	accountants	accountant	NOUN
ajfa-7802	8	11	’	'	PUNCT
ajfa-7802	8	12	and	and	CCONJ
ajfa-7802	8	13	financiers	financier	NOUN
ajfa-7802	8	14	’	’	PART
ajfa-7802	8	15	awareness	awareness	NOUN
ajfa-7802	8	16	of	of	ADP
ajfa-7802	8	17	the	the	DET
ajfa-7802	8	18	importance	importance	NOUN
ajfa-7802	8	19	of	of	ADP
ajfa-7802	8	20	coe	coe	PROPN
ajfa-7802	8	21	.	.	PUNCT
ajfa-7802	9	1	keywords	keyword	NOUN
ajfa-7802	9	2	:	:	PUNCT
ajfa-7802	9	3	accounting	accounting	NOUN
ajfa-7802	9	4	ethics	ethic	NOUN
ajfa-7802	9	5	,	,	PUNCT
ajfa-7802	9	6	code	code	NOUN
ajfa-7802	9	7	of	of	ADP
ajfa-7802	9	8	ethics	ethic	NOUN
ajfa-7802	9	9	,	,	PUNCT
ajfa-7802	9	10	code	code	NOUN
ajfa-7802	9	11	of	of	ADP
ajfa-7802	9	12	conduct	conduct	NOUN
ajfa-7802	9	13	,	,	PUNCT
ajfa-7802	9	14	work	work	NOUN
ajfa-7802	9	15	environment	environment	NOUN
ajfa-7802	9	16	,	,	PUNCT
ajfa-7802	9	17	kingdom	kingdom	NOUN
ajfa-7802	9	18	of	of	ADP
ajfa-7802	9	19	bahrain	bahrain	ADJ
ajfa-7802	9	20	asian	asian	ADJ
ajfa-7802	9	21	journal	journal	NOUN
ajfa-7802	9	22	of	of	ADP
ajfa-7802	9	23	finance	finance	PROPN
ajfa-7802	9	24	&	&	CCONJ
ajfa-7802	9	25	accounting	accounting	PROPN
ajfa-7802	9	26	issn	issn	PROPN
ajfa-7802	9	27	1946	1946	NUM
ajfa-7802	9	28	-	-	PUNCT
ajfa-7802	9	29	052x	052x	NOUN
ajfa-7802	9	30	2015	2015	NUM
ajfa-7802	9	31	,	,	PUNCT
ajfa-7802	9	32	vol	vol	NOUN
ajfa-7802	9	33	.	.	PROPN
ajfa-7802	9	34	7	7	NUM
ajfa-7802	9	35	,	,	PUNCT
ajfa-7802	9	36	no	no	INTJ
ajfa-7802	9	37	.	.	NOUN
ajfa-7802	9	38	1	1	NUM
ajfa-7802	9	39	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-7802	9	40	208	208	NUM
ajfa-7802	9	41	1	1	NUM
ajfa-7802	9	42	.	.	PUNCT
ajfa-7802	9	43	introduction	introduction	NOUN
ajfa-7802	9	44	to	to	PART
ajfa-7802	9	45	minimize	minimize	VERB
ajfa-7802	9	46	business	business	NOUN
ajfa-7802	9	47	and	and	CCONJ
ajfa-7802	9	48	accounting	accounting	NOUN
ajfa-7802	9	49	fraud	fraud	NOUN
ajfa-7802	9	50	in	in	ADP
ajfa-7802	9	51	any	any	DET
ajfa-7802	9	52	organization	organization	NOUN
ajfa-7802	9	53	,	,	PUNCT
ajfa-7802	9	54	there	there	PRON
ajfa-7802	9	55	is	be	VERB
ajfa-7802	9	56	a	a	DET
ajfa-7802	9	57	need	need	NOUN
ajfa-7802	9	58	to	to	PART
ajfa-7802	9	59	promote	promote	VERB
ajfa-7802	9	60	ethical	ethical	ADJ
ajfa-7802	9	61	behavior	behavior	NOUN
ajfa-7802	9	62	.	.	PUNCT
ajfa-7802	10	1	ethical	ethical	ADJ
ajfa-7802	10	2	deficiency	deficiency	NOUN
ajfa-7802	10	3	in	in	ADP
ajfa-7802	10	4	the	the	DET
ajfa-7802	10	5	accounting	accounting	NOUN
ajfa-7802	10	6	profession	profession	NOUN
ajfa-7802	10	7	leads	lead	VERB
ajfa-7802	10	8	to	to	ADP
ajfa-7802	10	9	big	big	ADJ
ajfa-7802	10	10	disasters	disaster	NOUN
ajfa-7802	10	11	in	in	ADP
ajfa-7802	10	12	the	the	DET
ajfa-7802	10	13	business	business	NOUN
ajfa-7802	10	14	world	world	NOUN
ajfa-7802	10	15	such	such	ADJ
ajfa-7802	10	16	as	as	ADP
ajfa-7802	10	17	enron	enron	PROPN
ajfa-7802	10	18	,	,	PUNCT
ajfa-7802	10	19	worldcom	worldcom	PROPN
ajfa-7802	10	20	and	and	CCONJ
ajfa-7802	10	21	global	global	ADJ
ajfa-7802	10	22	crossing	crossing	NOUN
ajfa-7802	10	23	among	among	ADP
ajfa-7802	10	24	others	other	NOUN
ajfa-7802	10	25	.	.	PUNCT
ajfa-7802	11	1	however	however	ADV
ajfa-7802	11	2	,	,	PUNCT
ajfa-7802	11	3	it	it	PRON
ajfa-7802	11	4	is	be	AUX
ajfa-7802	11	5	challenging	challenge	VERB
ajfa-7802	11	6	to	to	PART
ajfa-7802	11	7	balance	balance	VERB
ajfa-7802	11	8	between	between	ADP
ajfa-7802	11	9	private	private	ADJ
ajfa-7802	11	10	interests	interest	NOUN
ajfa-7802	11	11	and	and	CCONJ
ajfa-7802	11	12	public	public	ADJ
ajfa-7802	11	13	interests	interest	NOUN
ajfa-7802	11	14	and	and	CCONJ
ajfa-7802	11	15	to	to	PART
ajfa-7802	11	16	avoid	avoid	VERB
ajfa-7802	11	17	accounting	accounting	NOUN
ajfa-7802	11	18	fraud	fraud	NOUN
ajfa-7802	11	19	(	(	PUNCT
ajfa-7802	11	20	yen	yen	NOUN
ajfa-7802	11	21	,	,	PUNCT
ajfa-7802	11	22	2010	2010	NUM
ajfa-7802	11	23	)	)	PUNCT
ajfa-7802	11	24	.	.	PUNCT
ajfa-7802	12	1	due	due	ADP
ajfa-7802	12	2	to	to	ADP
ajfa-7802	12	3	the	the	DET
ajfa-7802	12	4	galloping	gallop	VERB
ajfa-7802	12	5	increase	increase	NOUN
ajfa-7802	12	6	in	in	ADP
ajfa-7802	12	7	the	the	DET
ajfa-7802	12	8	number	number	NOUN
ajfa-7802	12	9	of	of	ADP
ajfa-7802	12	10	accounting	accounting	NOUN
ajfa-7802	12	11	fraud	fraud	NOUN
ajfa-7802	12	12	cases	case	NOUN
ajfa-7802	12	13	worldwide	worldwide	ADV
ajfa-7802	12	14	,	,	PUNCT
ajfa-7802	12	15	corporate	corporate	ADJ
ajfa-7802	12	16	codes	code	NOUN
ajfa-7802	12	17	of	of	ADP
ajfa-7802	12	18	behavior	behavior	NOUN
ajfa-7802	12	19	–	–	PUNCT
ajfa-7802	12	20	also	also	ADV
ajfa-7802	12	21	referred	refer	VERB
ajfa-7802	12	22	to	to	ADP
ajfa-7802	12	23	as	as	ADP
ajfa-7802	12	24	corporate	corporate	ADJ
ajfa-7802	12	25	codes	code	NOUN
ajfa-7802	12	26	of	of	ADP
ajfa-7802	12	27	ethics	ethic	NOUN
ajfa-7802	12	28	or	or	CCONJ
ajfa-7802	12	29	corporate	corporate	ADJ
ajfa-7802	12	30	codes	code	NOUN
ajfa-7802	12	31	of	of	ADP
ajfa-7802	12	32	conduct	conduct	NOUN
ajfa-7802	12	33	(	(	PUNCT
ajfa-7802	12	34	o'dwyer	o'dwyer	NOUN
ajfa-7802	12	35	and	and	CCONJ
ajfa-7802	12	36	madden	madden	PROPN
ajfa-7802	12	37	,	,	PUNCT
ajfa-7802	12	38	2006	2006	NUM
ajfa-7802	12	39	)	)	PUNCT
ajfa-7802	12	40	–	–	PUNCT
ajfa-7802	12	41	have	have	AUX
ajfa-7802	12	42	recently	recently	ADV
ajfa-7802	12	43	gained	gain	VERB
ajfa-7802	12	44	legislative	legislative	ADJ
ajfa-7802	12	45	momentum	momentum	NOUN
ajfa-7802	12	46	and	and	CCONJ
ajfa-7802	12	47	value	value	NOUN
ajfa-7802	12	48	at	at	ADP
ajfa-7802	12	49	both	both	CCONJ
ajfa-7802	12	50	the	the	DET
ajfa-7802	12	51	international	international	ADJ
ajfa-7802	12	52	and	and	CCONJ
ajfa-7802	12	53	national	national	ADJ
ajfa-7802	12	54	levels	level	NOUN
ajfa-7802	12	55	.	.	PUNCT
ajfa-7802	13	1	at	at	ADP
ajfa-7802	13	2	the	the	DET
ajfa-7802	13	3	international	international	ADJ
ajfa-7802	13	4	level	level	NOUN
ajfa-7802	13	5	,	,	PUNCT
ajfa-7802	13	6	for	for	ADP
ajfa-7802	13	7	example	example	NOUN
ajfa-7802	13	8	,	,	PUNCT
ajfa-7802	13	9	the	the	DET
ajfa-7802	13	10	sarbanes	sarbanes	PROPN
ajfa-7802	13	11	-	-	PUNCT
ajfa-7802	13	12	oxley	oxley	PROPN
ajfa-7802	13	13	(	(	PUNCT
ajfa-7802	13	14	sox	sox	PROPN
ajfa-7802	13	15	)	)	PUNCT
ajfa-7802	13	16	act	act	NOUN
ajfa-7802	13	17	of	of	ADP
ajfa-7802	13	18	2002	2002	NUM
ajfa-7802	13	19	,	,	PUNCT
ajfa-7802	13	20	which	which	PRON
ajfa-7802	13	21	became	become	VERB
ajfa-7802	13	22	public	public	ADJ
ajfa-7802	13	23	law	law	NOUN
ajfa-7802	13	24	107	107	NUM
ajfa-7802	13	25	-	-	SYM
ajfa-7802	13	26	204	204	NUM
ajfa-7802	13	27	in	in	ADP
ajfa-7802	13	28	2002	2002	NUM
ajfa-7802	13	29	,	,	PUNCT
ajfa-7802	13	30	is	be	AUX
ajfa-7802	13	31	issued	issue	VERB
ajfa-7802	13	32	with	with	ADP
ajfa-7802	13	33	the	the	DET
ajfa-7802	13	34	primary	primary	ADJ
ajfa-7802	13	35	goal	goal	NOUN
ajfa-7802	13	36	of	of	ADP
ajfa-7802	13	37	protection	protection	NOUN
ajfa-7802	13	38	of	of	ADP
ajfa-7802	13	39	investors	investor	NOUN
ajfa-7802	13	40	by	by	ADP
ajfa-7802	13	41	improving	improve	VERB
ajfa-7802	13	42	the	the	DET
ajfa-7802	13	43	accuracy	accuracy	NOUN
ajfa-7802	13	44	and	and	CCONJ
ajfa-7802	13	45	reliability	reliability	NOUN
ajfa-7802	13	46	of	of	ADP
ajfa-7802	13	47	corporate	corporate	ADJ
ajfa-7802	13	48	disclosures	disclosure	NOUN
ajfa-7802	13	49	made	make	VERB
ajfa-7802	13	50	pursuant	pursuant	ADJ
ajfa-7802	13	51	to	to	ADP
ajfa-7802	13	52	the	the	DET
ajfa-7802	13	53	securities	security	NOUN
ajfa-7802	13	54	laws	law	NOUN
ajfa-7802	13	55	.	.	PUNCT
ajfa-7802	14	1	section	section	NOUN
ajfa-7802	14	2	(	(	PUNCT
ajfa-7802	14	3	406	406	NUM
ajfa-7802	14	4	)	)	PUNCT
ajfa-7802	14	5	of	of	ADP
ajfa-7802	14	6	the	the	DET
ajfa-7802	14	7	sox	sox	PROPN
ajfa-7802	14	8	act	act	PROPN
ajfa-7802	14	9	directed	direct	VERB
ajfa-7802	14	10	the	the	DET
ajfa-7802	14	11	securities	securities	PROPN
ajfa-7802	14	12	and	and	CCONJ
ajfa-7802	14	13	exchange	exchange	PROPN
ajfa-7802	14	14	commission	commission	PROPN
ajfa-7802	14	15	(	(	PUNCT
ajfa-7802	14	16	sec	sec	PROPN
ajfa-7802	14	17	)	)	PUNCT
ajfa-7802	14	18	to	to	PART
ajfa-7802	14	19	issue	issue	VERB
ajfa-7802	14	20	rules	rule	NOUN
ajfa-7802	14	21	requiring	require	VERB
ajfa-7802	14	22	an	an	DET
ajfa-7802	14	23	issuer	issuer	NOUN
ajfa-7802	14	24	of	of	ADP
ajfa-7802	14	25	financial	financial	ADJ
ajfa-7802	14	26	reports	report	NOUN
ajfa-7802	14	27	to	to	PART
ajfa-7802	14	28	disclose	disclose	VERB
ajfa-7802	14	29	whether	whether	SCONJ
ajfa-7802	14	30	it	it	PRON
ajfa-7802	14	31	had	have	AUX
ajfa-7802	14	32	adopted	adopt	VERB
ajfa-7802	14	33	a	a	DET
ajfa-7802	14	34	code	code	NOUN
ajfa-7802	14	35	of	of	ADP
ajfa-7802	14	36	ethics	ethic	NOUN
ajfa-7802	14	37	(	(	PUNCT
ajfa-7802	14	38	coe	coe	PROPN
ajfa-7802	14	39	)	)	PUNCT
ajfa-7802	14	40	for	for	ADP
ajfa-7802	14	41	its	its	PRON
ajfa-7802	14	42	senior	senior	ADJ
ajfa-7802	14	43	financial	financial	ADJ
ajfa-7802	14	44	officers	officer	NOUN
ajfa-7802	14	45	,	,	PUNCT
ajfa-7802	14	46	including	include	VERB
ajfa-7802	14	47	its	its	PRON
ajfa-7802	14	48	principal	principal	ADJ
ajfa-7802	14	49	financial	financial	ADJ
ajfa-7802	14	50	officer	officer	NOUN
ajfa-7802	14	51	or	or	CCONJ
ajfa-7802	14	52	principal	principal	ADJ
ajfa-7802	14	53	accounting	accounting	NOUN
ajfa-7802	14	54	officer	officer	NOUN
ajfa-7802	14	55	.	.	PUNCT
ajfa-7802	15	1	another	another	DET
ajfa-7802	15	2	example	example	NOUN
ajfa-7802	15	3	is	be	AUX
ajfa-7802	15	4	the	the	DET
ajfa-7802	15	5	2006	2006	NUM
ajfa-7802	15	6	draft	draft	NOUN
ajfa-7802	15	7	issued	issue	VERB
ajfa-7802	15	8	by	by	ADP
ajfa-7802	15	9	the	the	DET
ajfa-7802	15	10	international	international	PROPN
ajfa-7802	15	11	federation	federation	PROPN
ajfa-7802	15	12	of	of	ADP
ajfa-7802	15	13	accountants	accountant	NOUN
ajfa-7802	15	14	(	(	PUNCT
ajfa-7802	15	15	ifac	ifac	NOUN
ajfa-7802	15	16	)	)	PUNCT
ajfa-7802	15	17	as	as	ADP
ajfa-7802	15	18	guidance	guidance	NOUN
ajfa-7802	15	19	to	to	PART
ajfa-7802	15	20	help	help	VERB
ajfa-7802	15	21	companies	company	NOUN
ajfa-7802	15	22	develop	develop	VERB
ajfa-7802	15	23	and	and	CCONJ
ajfa-7802	15	24	implement	implement	VERB
ajfa-7802	15	25	a	a	DET
ajfa-7802	15	26	code	code	NOUN
ajfa-7802	15	27	of	of	ADP
ajfa-7802	15	28	conduct	conduct	NOUN
ajfa-7802	15	29	.	.	PUNCT
ajfa-7802	16	1	at	at	ADP
ajfa-7802	16	2	the	the	DET
ajfa-7802	16	3	national	national	ADJ
ajfa-7802	16	4	level	level	NOUN
ajfa-7802	16	5	,	,	PUNCT
ajfa-7802	16	6	the	the	DET
ajfa-7802	16	7	central	central	ADJ
ajfa-7802	16	8	bank	bank	NOUN
ajfa-7802	16	9	of	of	ADP
ajfa-7802	16	10	bahrain	bahrain	PROPN
ajfa-7802	16	11	(	(	PUNCT
ajfa-7802	16	12	cbb	cbb	NOUN
ajfa-7802	16	13	)	)	PUNCT
ajfa-7802	16	14	,	,	PUNCT
ajfa-7802	16	15	which	which	PRON
ajfa-7802	16	16	is	be	AUX
ajfa-7802	16	17	the	the	DET
ajfa-7802	16	18	sole	sole	ADJ
ajfa-7802	16	19	regulator	regulator	NOUN
ajfa-7802	16	20	for	for	ADP
ajfa-7802	16	21	the	the	DET
ajfa-7802	16	22	financial	financial	ADJ
ajfa-7802	16	23	sector	sector	NOUN
ajfa-7802	16	24	in	in	ADP
ajfa-7802	16	25	the	the	DET
ajfa-7802	16	26	kingdom	kingdom	NOUN
ajfa-7802	16	27	of	of	ADP
ajfa-7802	16	28	bahrain	bahrain	NOUN
ajfa-7802	16	29	,	,	PUNCT
ajfa-7802	16	30	requires	require	VERB
ajfa-7802	16	31	that	that	SCONJ
ajfa-7802	16	32	an	an	DET
ajfa-7802	16	33	audit	audit	NOUN
ajfa-7802	16	34	committee	committee	NOUN
ajfa-7802	16	35	be	be	AUX
ajfa-7802	16	36	formed	form	VERB
ajfa-7802	16	37	and	and	CCONJ
ajfa-7802	16	38	preferably	preferably	ADV
ajfa-7802	16	39	there	there	PRON
ajfa-7802	16	40	be	be	VERB
ajfa-7802	16	41	at	at	ADV
ajfa-7802	16	42	least	least	ADJ
ajfa-7802	16	43	one	one	NUM
ajfa-7802	16	44	qualified	qualified	ADJ
ajfa-7802	16	45	accountant	accountant	NOUN
ajfa-7802	16	46	in	in	ADP
ajfa-7802	16	47	the	the	DET
ajfa-7802	16	48	committee	committee	NOUN
ajfa-7802	16	49	.	.	PUNCT
ajfa-7802	17	1	among	among	ADP
ajfa-7802	17	2	the	the	DET
ajfa-7802	17	3	responsibilities	responsibility	NOUN
ajfa-7802	17	4	of	of	ADP
ajfa-7802	17	5	the	the	DET
ajfa-7802	17	6	committee	committee	NOUN
ajfa-7802	17	7	is	be	AUX
ajfa-7802	17	8	to	to	PART
ajfa-7802	17	9	review	review	VERB
ajfa-7802	17	10	and	and	CCONJ
ajfa-7802	17	11	supervise	supervise	VERB
ajfa-7802	17	12	the	the	DET
ajfa-7802	17	13	operation	operation	NOUN
ajfa-7802	17	14	of	of	ADP
ajfa-7802	17	15	the	the	DET
ajfa-7802	17	16	financial	financial	ADJ
ajfa-7802	17	17	institutions	institution	NOUN
ajfa-7802	17	18	’	'	PUNCT
ajfa-7802	17	19	code	code	NOUN
ajfa-7802	17	20	of	of	ADP
ajfa-7802	17	21	conduct	conduct	NOUN
ajfa-7802	17	22	.	.	PUNCT
ajfa-7802	18	1	(	(	PUNCT
ajfa-7802	18	2	cbb	cbb	NOUN
ajfa-7802	18	3	rulebook	rulebook	NOUN
ajfa-7802	18	4	,	,	PUNCT
ajfa-7802	18	5	volume	volume	NOUN
ajfa-7802	18	6	1	1	NUM
ajfa-7802	18	7	,	,	PUNCT
ajfa-7802	18	8	2007	2007	NUM
ajfa-7802	18	9	)	)	PUNCT
ajfa-7802	18	10	.	.	PUNCT
ajfa-7802	19	1	the	the	DET
ajfa-7802	19	2	main	main	ADJ
ajfa-7802	19	3	differences	difference	NOUN
ajfa-7802	19	4	among	among	ADP
ajfa-7802	19	5	the	the	DET
ajfa-7802	19	6	sox	sox	PROPN
ajfa-7802	19	7	act	act	PROPN
ajfa-7802	19	8	,	,	PUNCT
ajfa-7802	19	9	sec	sec	PROPN
ajfa-7802	19	10	release	release	NOUN
ajfa-7802	19	11	and	and	CCONJ
ajfa-7802	19	12	cbb	cbb	NOUN
ajfa-7802	19	13	rulebook	rulebook	NOUN
ajfa-7802	19	14	related	relate	VERB
ajfa-7802	19	15	to	to	ADP
ajfa-7802	19	16	enhancement	enhancement	NOUN
ajfa-7802	19	17	of	of	ADP
ajfa-7802	19	18	corporate	corporate	ADJ
ajfa-7802	19	19	governance	governance	NOUN
ajfa-7802	19	20	are	be	AUX
ajfa-7802	19	21	summarized	summarize	VERB
ajfa-7802	19	22	in	in	ADP
ajfa-7802	19	23	the	the	DET
ajfa-7802	19	24	appendix	appendix	NOUN
ajfa-7802	19	25	.	.	PUNCT
ajfa-7802	20	1	for	for	SCONJ
ajfa-7802	20	2	there	there	PRON
ajfa-7802	20	3	to	to	PART
ajfa-7802	20	4	be	be	AUX
ajfa-7802	20	5	an	an	DET
ajfa-7802	20	6	effective	effective	ADJ
ajfa-7802	20	7	ethical	ethical	ADJ
ajfa-7802	20	8	work	work	NOUN
ajfa-7802	20	9	environment	environment	NOUN
ajfa-7802	20	10	,	,	PUNCT
ajfa-7802	20	11	the	the	DET
ajfa-7802	20	12	implementation	implementation	NOUN
ajfa-7802	20	13	of	of	ADP
ajfa-7802	20	14	several	several	ADJ
ajfa-7802	20	15	steps	step	NOUN
ajfa-7802	20	16	should	should	AUX
ajfa-7802	20	17	occur	occur	VERB
ajfa-7802	20	18	.	.	PUNCT
ajfa-7802	21	1	the	the	DET
ajfa-7802	21	2	coe	coe	PROPN
ajfa-7802	21	3	of	of	ADP
ajfa-7802	21	4	the	the	DET
ajfa-7802	21	5	international	international	PROPN
ajfa-7802	21	6	federation	federation	PROPN
ajfa-7802	21	7	of	of	ADP
ajfa-7802	21	8	accountants	accountant	NOUN
ajfa-7802	21	9	(	(	PUNCT
ajfa-7802	21	10	ifac	ifac	NOUN
ajfa-7802	21	11	)	)	PUNCT
ajfa-7802	21	12	,	,	PUNCT
ajfa-7802	21	13	american	american	PROPN
ajfa-7802	21	14	institute	institute	PROPN
ajfa-7802	21	15	of	of	ADP
ajfa-7802	21	16	certified	certify	VERB
ajfa-7802	21	17	public	public	ADJ
ajfa-7802	21	18	accountants	accountant	NOUN
ajfa-7802	21	19	(	(	PUNCT
ajfa-7802	21	20	aicpa	aicpa	PROPN
ajfa-7802	21	21	)	)	PUNCT
ajfa-7802	21	22	,	,	PUNCT
ajfa-7802	21	23	institute	institute	NOUN
ajfa-7802	21	24	of	of	ADP
ajfa-7802	21	25	internal	internal	ADJ
ajfa-7802	21	26	auditors	auditor	NOUN
ajfa-7802	21	27	(	(	PUNCT
ajfa-7802	21	28	iia	iia	PROPN
ajfa-7802	21	29	)	)	PUNCT
ajfa-7802	21	30	,	,	PUNCT
ajfa-7802	21	31	institute	institute	NOUN
ajfa-7802	21	32	of	of	ADP
ajfa-7802	21	33	management	management	NOUN
ajfa-7802	21	34	accountants	accountant	NOUN
ajfa-7802	21	35	(	(	PUNCT
ajfa-7802	21	36	i	i	NOUN
ajfa-7802	21	37	m	m	PROPN
ajfa-7802	21	38	a	a	NOUN
ajfa-7802	21	39	)	)	PUNCT
ajfa-7802	21	40	and	and	CCONJ
ajfa-7802	21	41	edp	edp	PROPN
ajfa-7802	21	42	auditors	auditor	NOUN
ajfa-7802	21	43	association	association	NOUN
ajfa-7802	21	44	set	set	VERB
ajfa-7802	21	45	the	the	DET
ajfa-7802	21	46	ethical	ethical	ADJ
ajfa-7802	21	47	requirements	requirement	NOUN
ajfa-7802	21	48	for	for	ADP
ajfa-7802	21	49	professional	professional	ADJ
ajfa-7802	21	50	accountants	accountant	NOUN
ajfa-7802	21	51	and	and	CCONJ
ajfa-7802	21	52	provide	provide	VERB
ajfa-7802	21	53	a	a	DET
ajfa-7802	21	54	conceptual	conceptual	ADJ
ajfa-7802	21	55	framework	framework	NOUN
ajfa-7802	21	56	and	and	CCONJ
ajfa-7802	21	57	concrete	concrete	ADJ
ajfa-7802	21	58	guidelines	guideline	NOUN
ajfa-7802	21	59	for	for	ADP
ajfa-7802	21	60	all	all	DET
ajfa-7802	21	61	professional	professional	ADJ
ajfa-7802	21	62	accountants	accountant	NOUN
ajfa-7802	21	63	to	to	PART
ajfa-7802	21	64	ensure	ensure	VERB
ajfa-7802	21	65	conformity	conformity	NOUN
ajfa-7802	21	66	with	with	ADP
ajfa-7802	21	67	the	the	DET
ajfa-7802	21	68	five	five	NUM
ajfa-7802	21	69	fundamental	fundamental	ADJ
ajfa-7802	21	70	principles	principle	NOUN
ajfa-7802	21	71	of	of	ADP
ajfa-7802	21	72	professional	professional	ADJ
ajfa-7802	21	73	ethics	ethic	NOUN
ajfa-7802	21	74	.	.	PUNCT
ajfa-7802	22	1	these	these	DET
ajfa-7802	22	2	principles	principle	NOUN
ajfa-7802	22	3	are	be	AUX
ajfa-7802	22	4	integrity	integrity	NOUN
ajfa-7802	22	5	,	,	PUNCT
ajfa-7802	22	6	objectivity	objectivity	NOUN
ajfa-7802	22	7	,	,	PUNCT
ajfa-7802	22	8	professional	professional	ADJ
ajfa-7802	22	9	competence	competence	NOUN
ajfa-7802	22	10	,	,	PUNCT
ajfa-7802	22	11	confidentiality	confidentiality	NOUN
ajfa-7802	22	12	,	,	PUNCT
ajfa-7802	22	13	and	and	CCONJ
ajfa-7802	22	14	professional	professional	ADJ
ajfa-7802	22	15	behavior	behavior	NOUN
ajfa-7802	22	16	.	.	PUNCT
ajfa-7802	23	1	the	the	DET
ajfa-7802	23	2	first	first	ADJ
ajfa-7802	23	3	step	step	NOUN
ajfa-7802	23	4	towards	towards	ADP
ajfa-7802	23	5	effective	effective	ADJ
ajfa-7802	23	6	ethical	ethical	ADJ
ajfa-7802	23	7	work	work	NOUN
ajfa-7802	23	8	environment	environment	NOUN
ajfa-7802	23	9	is	be	AUX
ajfa-7802	23	10	the	the	DET
ajfa-7802	23	11	establishment	establishment	NOUN
ajfa-7802	23	12	of	of	ADP
ajfa-7802	23	13	a	a	DET
ajfa-7802	23	14	code	code	NOUN
ajfa-7802	23	15	of	of	ADP
ajfa-7802	23	16	conduct	conduct	NOUN
ajfa-7802	23	17	,	,	PUNCT
ajfa-7802	23	18	a	a	DET
ajfa-7802	23	19	corporate	corporate	ADJ
ajfa-7802	23	20	ethics	ethic	NOUN
ajfa-7802	23	21	committee	committee	NOUN
ajfa-7802	23	22	,	,	PUNCT
ajfa-7802	23	23	and	and	CCONJ
ajfa-7802	23	24	a	a	DET
ajfa-7802	23	25	policy	policy	NOUN
ajfa-7802	23	26	empowering	empower	VERB
ajfa-7802	23	27	the	the	DET
ajfa-7802	23	28	internal	internal	ADJ
ajfa-7802	23	29	audit	audit	NOUN
ajfa-7802	23	30	group	group	NOUN
ajfa-7802	23	31	to	to	PART
ajfa-7802	23	32	verify	verify	VERB
ajfa-7802	23	33	compliance	compliance	NOUN
ajfa-7802	23	34	with	with	ADP
ajfa-7802	23	35	the	the	DET
ajfa-7802	23	36	code	code	NOUN
ajfa-7802	23	37	as	as	ADP
ajfa-7802	23	38	part	part	NOUN
ajfa-7802	23	39	of	of	ADP
ajfa-7802	23	40	its	its	PRON
ajfa-7802	23	41	responsibility	responsibility	NOUN
ajfa-7802	23	42	.	.	PUNCT
ajfa-7802	24	1	the	the	DET
ajfa-7802	24	2	second	second	ADJ
ajfa-7802	24	3	step	step	NOUN
ajfa-7802	24	4	is	be	AUX
ajfa-7802	24	5	continuous	continuous	ADJ
ajfa-7802	24	6	training	training	NOUN
ajfa-7802	24	7	in	in	ADP
ajfa-7802	24	8	dealing	deal	VERB
ajfa-7802	24	9	with	with	ADP
ajfa-7802	24	10	ethical	ethical	ADJ
ajfa-7802	24	11	dilemmas	dilemma	NOUN
ajfa-7802	24	12	.	.	PUNCT
ajfa-7802	25	1	the	the	DET
ajfa-7802	25	2	third	third	ADJ
ajfa-7802	25	3	and	and	CCONJ
ajfa-7802	25	4	most	most	ADV
ajfa-7802	25	5	significant	significant	ADJ
ajfa-7802	25	6	step	step	NOUN
ajfa-7802	25	7	is	be	AUX
ajfa-7802	25	8	a	a	DET
ajfa-7802	25	9	willingness	willingness	NOUN
ajfa-7802	25	10	to	to	PART
ajfa-7802	25	11	accept	accept	VERB
ajfa-7802	25	12	responsibility	responsibility	NOUN
ajfa-7802	25	13	for	for	ADP
ajfa-7802	25	14	one	one	NUM
ajfa-7802	25	15	’s	’s	PART
ajfa-7802	25	16	behavior	behavior	NOUN
ajfa-7802	25	17	.	.	PUNCT
ajfa-7802	26	1	in	in	ADP
ajfa-7802	26	2	light	light	NOUN
ajfa-7802	26	3	of	of	ADP
ajfa-7802	26	4	the	the	DET
ajfa-7802	26	5	above	above	ADJ
ajfa-7802	26	6	,	,	PUNCT
ajfa-7802	26	7	this	this	DET
ajfa-7802	26	8	paper	paper	NOUN
ajfa-7802	26	9	discusses	discuss	VERB
ajfa-7802	26	10	the	the	DET
ajfa-7802	26	11	existence	existence	NOUN
ajfa-7802	26	12	of	of	ADP
ajfa-7802	26	13	corporate	corporate	ADJ
ajfa-7802	26	14	codes	code	NOUN
ajfa-7802	26	15	of	of	ADP
ajfa-7802	26	16	behavior	behavior	NOUN
ajfa-7802	26	17	in	in	ADP
ajfa-7802	26	18	the	the	DET
ajfa-7802	26	19	asian	asian	ADJ
ajfa-7802	26	20	journal	journal	NOUN
ajfa-7802	26	21	of	of	ADP
ajfa-7802	26	22	finance	finance	PROPN
ajfa-7802	26	23	&	&	CCONJ
ajfa-7802	26	24	accounting	accounting	PROPN
ajfa-7802	26	25	issn	issn	PROPN
ajfa-7802	26	26	1946	1946	NUM
ajfa-7802	26	27	-	-	PUNCT
ajfa-7802	26	28	052x	052x	NOUN
ajfa-7802	26	29	2015	2015	NUM
ajfa-7802	26	30	,	,	PUNCT
ajfa-7802	26	31	vol	vol	NOUN
ajfa-7802	26	32	.	.	PROPN
ajfa-7802	27	1	7	7	NUM
ajfa-7802	27	2	,	,	PUNCT
ajfa-7802	27	3	no	no	INTJ
ajfa-7802	27	4	.	.	NOUN
ajfa-7802	27	5	1	1	NUM
ajfa-7802	27	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-7802	27	7	209	209	NUM
ajfa-7802	27	8	workplace	workplace	NOUN
ajfa-7802	27	9	in	in	ADP
ajfa-7802	27	10	the	the	DET
ajfa-7802	27	11	kingdom	kingdom	NOUN
ajfa-7802	27	12	of	of	ADP
ajfa-7802	27	13	bahrain	bahrain	NOUN
ajfa-7802	27	14	;	;	PUNCT
ajfa-7802	27	15	and	and	CCONJ
ajfa-7802	27	16	if	if	SCONJ
ajfa-7802	27	17	they	they	PRON
ajfa-7802	27	18	exist	exist	VERB
ajfa-7802	27	19	,	,	PUNCT
ajfa-7802	27	20	how	how	SCONJ
ajfa-7802	27	21	are	be	AUX
ajfa-7802	27	22	they	they	PRON
ajfa-7802	27	23	developed	develop	VERB
ajfa-7802	27	24	and	and	CCONJ
ajfa-7802	27	25	perceived	perceive	VERB
ajfa-7802	27	26	by	by	ADP
ajfa-7802	27	27	the	the	DET
ajfa-7802	27	28	accountants	accountant	NOUN
ajfa-7802	27	29	and	and	CCONJ
ajfa-7802	27	30	other	other	ADJ
ajfa-7802	27	31	employees	employee	NOUN
ajfa-7802	27	32	in	in	ADP
ajfa-7802	27	33	the	the	DET
ajfa-7802	27	34	organizations	organization	NOUN
ajfa-7802	27	35	?	?	PUNCT
ajfa-7802	28	1	the	the	DET
ajfa-7802	28	2	paper	paper	NOUN
ajfa-7802	28	3	is	be	AUX
ajfa-7802	28	4	interpretative	interpretative	ADJ
ajfa-7802	28	5	in	in	ADP
ajfa-7802	28	6	nature	nature	NOUN
ajfa-7802	28	7	since	since	SCONJ
ajfa-7802	28	8	it	it	PRON
ajfa-7802	28	9	attempts	attempt	VERB
ajfa-7802	28	10	to	to	PART
ajfa-7802	28	11	address	address	VERB
ajfa-7802	28	12	an	an	DET
ajfa-7802	28	13	issue	issue	NOUN
ajfa-7802	28	14	identified	identify	VERB
ajfa-7802	28	15	by	by	ADP
ajfa-7802	28	16	muel	muel	PROPN
ajfa-7802	28	17	kaptein	kaptein	PROPN
ajfa-7802	28	18	et	et	PROPN
ajfa-7802	28	19	.	.	PUNCT
ajfa-7802	29	1	al	al	PROPN
ajfa-7802	29	2	(	(	PUNCT
ajfa-7802	29	3	2008	2008	NUM
ajfa-7802	29	4	)	)	PUNCT
ajfa-7802	29	5	that	that	SCONJ
ajfa-7802	29	6	for	for	ADP
ajfa-7802	29	7	companies	company	NOUN
ajfa-7802	29	8	a	a	DET
ajfa-7802	29	9	business	business	NOUN
ajfa-7802	29	10	code	code	NOUN
ajfa-7802	29	11	is	be	AUX
ajfa-7802	29	12	not	not	PART
ajfa-7802	29	13	an	an	DET
ajfa-7802	29	14	instrument	instrument	NOUN
ajfa-7802	29	15	that	that	PRON
ajfa-7802	29	16	stands	stand	VERB
ajfa-7802	29	17	in	in	ADP
ajfa-7802	29	18	isolation	isolation	NOUN
ajfa-7802	29	19	of	of	ADP
ajfa-7802	29	20	others	other	NOUN
ajfa-7802	29	21	and	and	CCONJ
ajfa-7802	29	22	it	it	PRON
ajfa-7802	29	23	could	could	AUX
ajfa-7802	29	24	even	even	ADV
ajfa-7802	29	25	be	be	AUX
ajfa-7802	29	26	said	say	VERB
ajfa-7802	29	27	that	that	SCONJ
ajfa-7802	29	28	in	in	ADP
ajfa-7802	29	29	and	and	CCONJ
ajfa-7802	29	30	of	of	ADP
ajfa-7802	29	31	itself	itself	PRON
ajfa-7802	29	32	it	it	PRON
ajfa-7802	29	33	is	be	AUX
ajfa-7802	29	34	meaningless	meaningless	ADJ
ajfa-7802	29	35	:	:	PUNCT
ajfa-7802	29	36	the	the	DET
ajfa-7802	29	37	process	process	NOUN
ajfa-7802	29	38	of	of	ADP
ajfa-7802	29	39	developing	develop	VERB
ajfa-7802	29	40	and	and	CCONJ
ajfa-7802	29	41	implementing	implement	VERB
ajfa-7802	29	42	the	the	DET
ajfa-7802	29	43	code	code	NOUN
ajfa-7802	29	44	is	be	AUX
ajfa-7802	29	45	pivotal	pivotal	ADJ
ajfa-7802	29	46	.	.	PUNCT
ajfa-7802	30	1	how	how	SCONJ
ajfa-7802	30	2	codes	code	NOUN
ajfa-7802	30	3	of	of	ADP
ajfa-7802	30	4	behavior	behavior	NOUN
ajfa-7802	30	5	are	be	AUX
ajfa-7802	30	6	received	receive	VERB
ajfa-7802	30	7	and	and	CCONJ
ajfa-7802	30	8	interpreted	interpret	VERB
ajfa-7802	30	9	may	may	AUX
ajfa-7802	30	10	be	be	AUX
ajfa-7802	30	11	influenced	influence	VERB
ajfa-7802	30	12	,	,	PUNCT
ajfa-7802	30	13	to	to	ADP
ajfa-7802	30	14	some	some	DET
ajfa-7802	30	15	extent	extent	NOUN
ajfa-7802	30	16	,	,	PUNCT
ajfa-7802	30	17	by	by	ADP
ajfa-7802	30	18	the	the	DET
ajfa-7802	30	19	existence	existence	NOUN
ajfa-7802	30	20	of	of	ADP
ajfa-7802	30	21	an	an	DET
ajfa-7802	30	22	ethical	ethical	ADJ
ajfa-7802	30	23	culture	culture	NOUN
ajfa-7802	30	24	in	in	ADP
ajfa-7802	30	25	the	the	DET
ajfa-7802	30	26	business	business	NOUN
ajfa-7802	30	27	,	,	PUNCT
ajfa-7802	30	28	professionalism	professionalism	NOUN
ajfa-7802	30	29	and	and	CCONJ
ajfa-7802	30	30	a	a	DET
ajfa-7802	30	31	distinct	distinct	ADJ
ajfa-7802	30	32	corporate	corporate	ADJ
ajfa-7802	30	33	philosophy	philosophy	NOUN
ajfa-7802	30	34	.	.	PUNCT
ajfa-7802	31	1	schlegelmilch	schlegelmilch	PROPN
ajfa-7802	31	2	and	and	CCONJ
ajfa-7802	31	3	houston	houston	PROPN
ajfa-7802	31	4	(	(	PUNCT
ajfa-7802	31	5	1989	1989	NUM
ajfa-7802	31	6	)	)	PUNCT
ajfa-7802	31	7	believe	believe	VERB
ajfa-7802	31	8	that	that	SCONJ
ajfa-7802	31	9	all	all	DET
ajfa-7802	31	10	three	three	NUM
ajfa-7802	31	11	exist	exist	VERB
ajfa-7802	31	12	in	in	ADP
ajfa-7802	31	13	british	british	ADJ
ajfa-7802	31	14	businesses	business	NOUN
ajfa-7802	31	15	.	.	PUNCT
ajfa-7802	32	1	the	the	DET
ajfa-7802	32	2	same	same	ADJ
ajfa-7802	32	3	environment	environment	NOUN
ajfa-7802	32	4	may	may	AUX
ajfa-7802	32	5	currently	currently	ADV
ajfa-7802	32	6	exist	exist	VERB
ajfa-7802	32	7	in	in	ADP
ajfa-7802	32	8	the	the	DET
ajfa-7802	32	9	kingdom	kingdom	NOUN
ajfa-7802	32	10	of	of	ADP
ajfa-7802	32	11	bahrain	bahrain	NOUN
ajfa-7802	32	12	;	;	PUNCT
ajfa-7802	32	13	or	or	CCONJ
ajfa-7802	32	14	if	if	SCONJ
ajfa-7802	32	15	not	not	PART
ajfa-7802	32	16	,	,	PUNCT
ajfa-7802	32	17	may	may	AUX
ajfa-7802	32	18	be	be	AUX
ajfa-7802	32	19	promoted	promote	VERB
ajfa-7802	32	20	in	in	ADP
ajfa-7802	32	21	businesses	business	NOUN
ajfa-7802	32	22	in	in	ADP
ajfa-7802	32	23	operation	operation	NOUN
ajfa-7802	32	24	.	.	PUNCT
ajfa-7802	33	1	the	the	DET
ajfa-7802	33	2	specific	specific	ADJ
ajfa-7802	33	3	research	research	NOUN
ajfa-7802	33	4	questions	question	NOUN
ajfa-7802	33	5	dealt	deal	VERB
ajfa-7802	33	6	with	with	ADP
ajfa-7802	33	7	in	in	ADP
ajfa-7802	33	8	this	this	DET
ajfa-7802	33	9	paper	paper	NOUN
ajfa-7802	33	10	are	be	AUX
ajfa-7802	33	11	as	as	ADV
ajfa-7802	33	12	follow	follow	VERB
ajfa-7802	33	13	:	:	PUNCT
ajfa-7802	33	14	1	1	X
ajfa-7802	33	15	.	.	PUNCT
ajfa-7802	33	16	does	do	AUX
ajfa-7802	33	17	an	an	DET
ajfa-7802	33	18	ethical	ethical	ADJ
ajfa-7802	33	19	work	work	NOUN
ajfa-7802	33	20	environment	environment	NOUN
ajfa-7802	33	21	exist	exist	VERB
ajfa-7802	33	22	in	in	ADP
ajfa-7802	33	23	the	the	DET
ajfa-7802	33	24	kingdom	kingdom	NOUN
ajfa-7802	33	25	’s	’s	PART
ajfa-7802	33	26	business	business	NOUN
ajfa-7802	33	27	institutions	institution	NOUN
ajfa-7802	33	28	through	through	ADP
ajfa-7802	33	29	the	the	DET
ajfa-7802	33	30	establishment	establishment	NOUN
ajfa-7802	33	31	of	of	ADP
ajfa-7802	33	32	a	a	DET
ajfa-7802	33	33	code	code	NOUN
ajfa-7802	33	34	of	of	ADP
ajfa-7802	33	35	behavior	behavior	NOUN
ajfa-7802	33	36	,	,	PUNCT
ajfa-7802	33	37	corporate	corporate	ADJ
ajfa-7802	33	38	ethics	ethic	NOUN
ajfa-7802	33	39	committee	committee	NOUN
ajfa-7802	33	40	,	,	PUNCT
ajfa-7802	33	41	and/or	and/or	CCONJ
ajfa-7802	33	42	policy	policy	NOUN
ajfa-7802	33	43	empowerment	empowerment	NOUN
ajfa-7802	33	44	within	within	ADP
ajfa-7802	33	45	organizations	organization	NOUN
ajfa-7802	33	46	?	?	PUNCT
ajfa-7802	34	1	2	2	X
ajfa-7802	34	2	.	.	X
ajfa-7802	34	3	what	what	PRON
ajfa-7802	34	4	are	be	AUX
ajfa-7802	34	5	the	the	DET
ajfa-7802	34	6	weaknesses	weakness	NOUN
ajfa-7802	34	7	and	and	CCONJ
ajfa-7802	34	8	the	the	DET
ajfa-7802	34	9	potential	potential	ADJ
ajfa-7802	34	10	problem	problem	NOUN
ajfa-7802	34	11	areas	area	NOUN
ajfa-7802	34	12	in	in	ADP
ajfa-7802	34	13	the	the	DET
ajfa-7802	34	14	kingdom	kingdom	NOUN
ajfa-7802	34	15	’s	’s	PART
ajfa-7802	34	16	business	business	NOUN
ajfa-7802	34	17	institutions	institution	NOUN
ajfa-7802	34	18	’	'	PUNCT
ajfa-7802	34	19	ethics	ethic	NOUN
ajfa-7802	34	20	environment	environment	NOUN
ajfa-7802	34	21	?	?	PUNCT
ajfa-7802	35	1	3	3	X
ajfa-7802	35	2	.	.	X
ajfa-7802	35	3	what	what	PRON
ajfa-7802	35	4	are	be	AUX
ajfa-7802	35	5	the	the	DET
ajfa-7802	35	6	important	important	ADJ
ajfa-7802	35	7	components	component	NOUN
ajfa-7802	35	8	of	of	ADP
ajfa-7802	35	9	an	an	DET
ajfa-7802	35	10	effective	effective	ADJ
ajfa-7802	35	11	code	code	NOUN
ajfa-7802	35	12	of	of	ADP
ajfa-7802	35	13	behavior	behavior	NOUN
ajfa-7802	35	14	for	for	ADP
ajfa-7802	35	15	the	the	DET
ajfa-7802	35	16	kingdom	kingdom	NOUN
ajfa-7802	35	17	’s	’s	PART
ajfa-7802	35	18	business	business	NOUN
ajfa-7802	35	19	institutions	institution	NOUN
ajfa-7802	35	20	?	?	PUNCT
ajfa-7802	36	1	4	4	X
ajfa-7802	36	2	.	.	X
ajfa-7802	36	3	to	to	ADP
ajfa-7802	36	4	what	what	DET
ajfa-7802	36	5	extent	extent	NOUN
ajfa-7802	36	6	has	have	AUX
ajfa-7802	36	7	there	there	PRON
ajfa-7802	36	8	been	be	AUX
ajfa-7802	36	9	compliance	compliance	NOUN
ajfa-7802	36	10	to	to	ADP
ajfa-7802	36	11	the	the	DET
ajfa-7802	36	12	values	value	NOUN
ajfa-7802	36	13	in	in	ADP
ajfa-7802	36	14	codes	code	NOUN
ajfa-7802	36	15	of	of	ADP
ajfa-7802	36	16	behavior	behavior	NOUN
ajfa-7802	36	17	in	in	ADP
ajfa-7802	36	18	the	the	DET
ajfa-7802	36	19	kingdom	kingdom	NOUN
ajfa-7802	36	20	’s	’s	PART
ajfa-7802	36	21	business	business	NOUN
ajfa-7802	36	22	institutions	institution	NOUN
ajfa-7802	36	23	?	?	PUNCT
ajfa-7802	37	1	5	5	X
ajfa-7802	37	2	.	.	X
ajfa-7802	37	3	to	to	ADP
ajfa-7802	37	4	what	what	DET
ajfa-7802	37	5	extent	extent	NOUN
ajfa-7802	37	6	code	code	NOUN
ajfa-7802	37	7	of	of	ADP
ajfa-7802	37	8	conducts	conduct	NOUN
ajfa-7802	37	9	are	be	AUX
ajfa-7802	37	10	important	important	ADJ
ajfa-7802	37	11	for	for	ADP
ajfa-7802	37	12	the	the	DET
ajfa-7802	37	13	accounting	accounting	NOUN
ajfa-7802	37	14	and	and	CCONJ
ajfa-7802	37	15	financial	financial	ADJ
ajfa-7802	37	16	officers	officer	NOUN
ajfa-7802	37	17	?	?	PUNCT
ajfa-7802	38	1	the	the	DET
ajfa-7802	38	2	remainder	remainder	NOUN
ajfa-7802	38	3	of	of	ADP
ajfa-7802	38	4	this	this	DET
ajfa-7802	38	5	paper	paper	NOUN
ajfa-7802	38	6	is	be	AUX
ajfa-7802	38	7	organized	organize	VERB
ajfa-7802	38	8	as	as	SCONJ
ajfa-7802	38	9	follows	follow	VERB
ajfa-7802	38	10	.	.	PUNCT
ajfa-7802	39	1	section	section	NOUN
ajfa-7802	39	2	2	2	NUM
ajfa-7802	39	3	presents	present	NOUN
ajfa-7802	39	4	prior	prior	ADJ
ajfa-7802	39	5	international	international	ADJ
ajfa-7802	39	6	research	research	NOUN
ajfa-7802	39	7	on	on	ADP
ajfa-7802	39	8	ethical	ethical	ADJ
ajfa-7802	39	9	codes	code	NOUN
ajfa-7802	39	10	,	,	PUNCT
ajfa-7802	39	11	followed	follow	VERB
ajfa-7802	39	12	by	by	ADP
ajfa-7802	39	13	section	section	NOUN
ajfa-7802	39	14	3	3	NUM
ajfa-7802	39	15	to	to	PART
ajfa-7802	39	16	describe	describe	VERB
ajfa-7802	39	17	data	datum	NOUN
ajfa-7802	39	18	and	and	CCONJ
ajfa-7802	39	19	the	the	DET
ajfa-7802	39	20	research	research	NOUN
ajfa-7802	39	21	methods	method	NOUN
ajfa-7802	39	22	employed	employ	VERB
ajfa-7802	39	23	in	in	ADP
ajfa-7802	39	24	the	the	DET
ajfa-7802	39	25	study	study	NOUN
ajfa-7802	39	26	,	,	PUNCT
ajfa-7802	39	27	whereas	whereas	SCONJ
ajfa-7802	39	28	section	section	NOUN
ajfa-7802	39	29	4	4	NUM
ajfa-7802	39	30	details	detail	NOUN
ajfa-7802	39	31	research	research	NOUN
ajfa-7802	39	32	findings	finding	NOUN
ajfa-7802	39	33	.	.	PUNCT
ajfa-7802	40	1	section	section	NOUN
ajfa-7802	40	2	5	5	NUM
ajfa-7802	40	3	concludes	conclude	VERB
ajfa-7802	40	4	the	the	DET
ajfa-7802	40	5	study	study	NOUN
ajfa-7802	40	6	.	.	PUNCT
ajfa-7802	41	1	2	2	X
ajfa-7802	41	2	.	.	X
ajfa-7802	41	3	literature	literature	NOUN
ajfa-7802	41	4	review	review	NOUN
ajfa-7802	41	5	in	in	ADP
ajfa-7802	41	6	the	the	DET
ajfa-7802	41	7	last	last	ADJ
ajfa-7802	41	8	decade	decade	NOUN
ajfa-7802	41	9	of	of	ADP
ajfa-7802	41	10	the	the	DET
ajfa-7802	41	11	20th	20th	ADJ
ajfa-7802	41	12	century	century	NOUN
ajfa-7802	41	13	,	,	PUNCT
ajfa-7802	41	14	research	research	NOUN
ajfa-7802	41	15	on	on	ADP
ajfa-7802	41	16	business	business	NOUN
ajfa-7802	41	17	ethics	ethic	NOUN
ajfa-7802	41	18	was	be	AUX
ajfa-7802	41	19	receiving	receive	VERB
ajfa-7802	41	20	greater	great	ADJ
ajfa-7802	41	21	attention	attention	NOUN
ajfa-7802	41	22	(	(	PUNCT
ajfa-7802	41	23	dunfee	dunfee	NOUN
ajfa-7802	41	24	and	and	CCONJ
ajfa-7802	41	25	werhane	werhane	NOUN
ajfa-7802	41	26	,	,	PUNCT
ajfa-7802	41	27	1997	1997	NUM
ajfa-7802	41	28	)	)	PUNCT
ajfa-7802	41	29	.	.	PUNCT
ajfa-7802	42	1	first	first	ADJ
ajfa-7802	42	2	descriptive	descriptive	ADJ
ajfa-7802	42	3	study	study	NOUN
ajfa-7802	42	4	on	on	ADP
ajfa-7802	42	5	the	the	DET
ajfa-7802	42	6	ethical	ethical	ADJ
ajfa-7802	42	7	behavior	behavior	NOUN
ajfa-7802	42	8	of	of	ADP
ajfa-7802	42	9	managers	manager	NOUN
ajfa-7802	42	10	was	be	AUX
ajfa-7802	42	11	published	publish	VERB
ajfa-7802	42	12	in	in	ADP
ajfa-7802	42	13	1961	1961	NUM
ajfa-7802	42	14	(	(	PUNCT
ajfa-7802	42	15	baumhart	baumhart	NOUN
ajfa-7802	42	16	,	,	PUNCT
ajfa-7802	42	17	1961	1961	NUM
ajfa-7802	42	18	)	)	PUNCT
ajfa-7802	42	19	.	.	PUNCT
ajfa-7802	43	1	the	the	DET
ajfa-7802	43	2	globalization	globalization	NOUN
ajfa-7802	43	3	of	of	ADP
ajfa-7802	43	4	business	business	NOUN
ajfa-7802	43	5	and	and	CCONJ
ajfa-7802	43	6	a	a	DET
ajfa-7802	43	7	corresponding	corresponding	ADJ
ajfa-7802	43	8	increase	increase	NOUN
ajfa-7802	43	9	in	in	ADP
ajfa-7802	43	10	ethical	ethical	ADJ
ajfa-7802	43	11	conflicts	conflict	NOUN
ajfa-7802	43	12	faced	face	VERB
ajfa-7802	43	13	by	by	ADP
ajfa-7802	43	14	multinational	multinational	ADJ
ajfa-7802	43	15	firms	firm	NOUN
ajfa-7802	43	16	such	such	ADJ
ajfa-7802	43	17	as	as	ADP
ajfa-7802	43	18	nestle	nestle	PROPN
ajfa-7802	43	19	,	,	PUNCT
ajfa-7802	43	20	union	union	PROPN
ajfa-7802	43	21	carbide	carbide	PROPN
ajfa-7802	43	22	,	,	PUNCT
ajfa-7802	43	23	enron	enron	PROPN
ajfa-7802	43	24	,	,	PUNCT
ajfa-7802	43	25	worldcom	worldcom	PROPN
ajfa-7802	43	26	etc	etc	X
ajfa-7802	43	27	.	.	X
ajfa-7802	43	28	have	have	AUX
ajfa-7802	43	29	spurred	spur	VERB
ajfa-7802	43	30	research	research	NOUN
ajfa-7802	43	31	interest	interest	NOUN
ajfa-7802	43	32	in	in	ADP
ajfa-7802	43	33	international	international	ADJ
ajfa-7802	43	34	business	business	NOUN
ajfa-7802	43	35	ethics	ethic	NOUN
ajfa-7802	43	36	.	.	PUNCT
ajfa-7802	44	1	many	many	ADJ
ajfa-7802	44	2	studies	study	NOUN
ajfa-7802	44	3	attempted	attempt	VERB
ajfa-7802	44	4	to	to	PART
ajfa-7802	44	5	define	define	VERB
ajfa-7802	44	6	a	a	DET
ajfa-7802	44	7	corporate	corporate	ADJ
ajfa-7802	44	8	code	code	NOUN
ajfa-7802	44	9	of	of	ADP
ajfa-7802	44	10	behaviour	behaviour	NOUN
ajfa-7802	44	11	such	such	ADJ
ajfa-7802	44	12	as	as	ADP
ajfa-7802	44	13	pitt	pitt	NOUN
ajfa-7802	44	14	and	and	CCONJ
ajfa-7802	44	15	groskaufmanis	groskaufmanis	NOUN
ajfa-7802	44	16	(	(	PUNCT
ajfa-7802	44	17	1990	1990	NUM
ajfa-7802	44	18	)	)	PUNCT
ajfa-7802	44	19	defined	define	VERB
ajfa-7802	44	20	it	it	PRON
ajfa-7802	44	21	as	as	ADP
ajfa-7802	44	22	“	"	PUNCT
ajfa-7802	44	23	any	any	DET
ajfa-7802	44	24	written	write	VERB
ajfa-7802	44	25	statement	statement	NOUN
ajfa-7802	44	26	of	of	ADP
ajfa-7802	44	27	ethics	ethic	NOUN
ajfa-7802	44	28	,	,	PUNCT
ajfa-7802	44	29	law	law	NOUN
ajfa-7802	44	30	,	,	PUNCT
ajfa-7802	44	31	or	or	CCONJ
ajfa-7802	44	32	policy	policy	NOUN
ajfa-7802	44	33	(	(	PUNCT
ajfa-7802	44	34	or	or	CCONJ
ajfa-7802	44	35	some	some	DET
ajfa-7802	44	36	combination	combination	NOUN
ajfa-7802	44	37	thereof	thereof	ADV
ajfa-7802	44	38	)	)	PUNCT
ajfa-7802	44	39	,	,	PUNCT
ajfa-7802	44	40	delineating	delineate	VERB
ajfa-7802	44	41	the	the	DET
ajfa-7802	44	42	obligations	obligation	NOUN
ajfa-7802	44	43	of	of	ADP
ajfa-7802	44	44	one	one	NUM
ajfa-7802	44	45	or	or	CCONJ
ajfa-7802	44	46	more	more	ADJ
ajfa-7802	44	47	classes	class	NOUN
ajfa-7802	44	48	of	of	ADP
ajfa-7802	44	49	corporate	corporate	ADJ
ajfa-7802	44	50	employees	employee	NOUN
ajfa-7802	44	51	"	"	PUNCT
ajfa-7802	44	52	.	.	PUNCT
ajfa-7802	45	1	asian	asian	ADJ
ajfa-7802	45	2	journal	journal	PROPN
ajfa-7802	45	3	of	of	ADP
ajfa-7802	45	4	finance	finance	PROPN
ajfa-7802	45	5	&	&	CCONJ
ajfa-7802	45	6	accounting	accounting	PROPN
ajfa-7802	45	7	issn	issn	PROPN
ajfa-7802	45	8	1946	1946	NUM
ajfa-7802	45	9	-	-	PUNCT
ajfa-7802	45	10	052x	052x	NOUN
ajfa-7802	45	11	2015	2015	NUM
ajfa-7802	45	12	,	,	PUNCT
ajfa-7802	45	13	vol	vol	NOUN
ajfa-7802	45	14	.	.	PROPN
ajfa-7802	45	15	7	7	NUM
ajfa-7802	45	16	,	,	PUNCT
ajfa-7802	45	17	no	no	INTJ
ajfa-7802	45	18	.	.	NOUN
ajfa-7802	45	19	1	1	NUM
ajfa-7802	45	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-7802	45	21	210	210	NUM
ajfa-7802	45	22	codes	code	NOUN
ajfa-7802	45	23	of	of	ADP
ajfa-7802	45	24	behavior	behavior	NOUN
ajfa-7802	45	25	are	be	AUX
ajfa-7802	45	26	of	of	ADP
ajfa-7802	45	27	two	two	NUM
ajfa-7802	45	28	types	type	NOUN
ajfa-7802	45	29	;	;	PUNCT
ajfa-7802	45	30	namely	namely	ADV
ajfa-7802	45	31	,	,	PUNCT
ajfa-7802	45	32	codes	code	NOUN
ajfa-7802	45	33	of	of	ADP
ajfa-7802	45	34	ethics	ethic	NOUN
ajfa-7802	45	35	(	(	PUNCT
ajfa-7802	45	36	coe	coe	PROPN
ajfa-7802	45	37	)	)	PUNCT
ajfa-7802	45	38	and	and	CCONJ
ajfa-7802	45	39	codes	code	NOUN
ajfa-7802	45	40	of	of	ADP
ajfa-7802	45	41	conduct	conduct	NOUN
ajfa-7802	45	42	(	(	PUNCT
ajfa-7802	45	43	coc	coc	NOUN
ajfa-7802	45	44	)	)	PUNCT
ajfa-7802	45	45	.	.	PUNCT
ajfa-7802	46	1	the	the	DET
ajfa-7802	46	2	former	former	ADJ
ajfa-7802	46	3	(	(	PUNCT
ajfa-7802	46	4	value	value	NOUN
ajfa-7802	46	5	-	-	PUNCT
ajfa-7802	46	6	based	base	VERB
ajfa-7802	46	7	code	code	NOUN
ajfa-7802	46	8	)	)	PUNCT
ajfa-7802	46	9	outlines	outline	VERB
ajfa-7802	46	10	principles	principle	NOUN
ajfa-7802	46	11	to	to	PART
ajfa-7802	46	12	guide	guide	VERB
ajfa-7802	46	13	action	action	NOUN
ajfa-7802	46	14	while	while	SCONJ
ajfa-7802	46	15	the	the	DET
ajfa-7802	46	16	later	late	ADJ
ajfa-7802	46	17	(	(	PUNCT
ajfa-7802	46	18	rules	rule	NOUN
ajfa-7802	46	19	-	-	PUNCT
ajfa-7802	46	20	based	base	VERB
ajfa-7802	46	21	code	code	NOUN
ajfa-7802	46	22	)	)	PUNCT
ajfa-7802	46	23	specifies	specify	VERB
ajfa-7802	46	24	principles	principle	NOUN
ajfa-7802	46	25	to	to	PART
ajfa-7802	46	26	be	be	AUX
ajfa-7802	46	27	obeyed	obey	VERB
ajfa-7802	46	28	(	(	PUNCT
ajfa-7802	46	29	robin	robin	PROPN
ajfa-7802	46	30	et	et	PROPN
ajfa-7802	46	31	al	al	PROPN
ajfa-7802	46	32	.	.	PROPN
ajfa-7802	46	33	,	,	PUNCT
ajfa-7802	46	34	1989	1989	NUM
ajfa-7802	46	35	;	;	PUNCT
ajfa-7802	46	36	farrell	farrell	PROPN
ajfa-7802	46	37	and	and	CCONJ
ajfa-7802	46	38	cobbin	cobbin	NOUN
ajfa-7802	46	39	,	,	PUNCT
ajfa-7802	46	40	1996	1996	NUM
ajfa-7802	46	41	)	)	PUNCT
ajfa-7802	46	42	.	.	PUNCT
ajfa-7802	47	1	in	in	ADP
ajfa-7802	47	2	the	the	DET
ajfa-7802	47	3	mid-1970s	mid-1970	NOUN
ajfa-7802	47	4	,	,	PUNCT
ajfa-7802	47	5	the	the	DET
ajfa-7802	47	6	usa	usa	PROPN
ajfa-7802	47	7	was	be	AUX
ajfa-7802	47	8	the	the	DET
ajfa-7802	47	9	first	first	ADJ
ajfa-7802	47	10	major	major	ADJ
ajfa-7802	47	11	country	country	NOUN
ajfa-7802	47	12	in	in	ADP
ajfa-7802	47	13	the	the	DET
ajfa-7802	47	14	world	world	NOUN
ajfa-7802	47	15	to	to	PART
ajfa-7802	47	16	experience	experience	VERB
ajfa-7802	47	17	an	an	DET
ajfa-7802	47	18	extensive	extensive	ADJ
ajfa-7802	47	19	movement	movement	NOUN
ajfa-7802	47	20	among	among	ADP
ajfa-7802	47	21	large	large	ADJ
ajfa-7802	47	22	business	business	NOUN
ajfa-7802	47	23	enterprises	enterprise	NOUN
ajfa-7802	47	24	in	in	ADP
ajfa-7802	47	25	the	the	DET
ajfa-7802	47	26	utilization	utilization	NOUN
ajfa-7802	47	27	of	of	ADP
ajfa-7802	47	28	coe	coe	PROPN
ajfa-7802	47	29	in	in	ADP
ajfa-7802	47	30	their	their	PRON
ajfa-7802	47	31	operations	operation	NOUN
ajfa-7802	47	32	.	.	PUNCT
ajfa-7802	48	1	in	in	ADP
ajfa-7802	48	2	a	a	DET
ajfa-7802	48	3	study	study	NOUN
ajfa-7802	48	4	covering	cover	VERB
ajfa-7802	48	5	several	several	ADJ
ajfa-7802	48	6	countries	country	NOUN
ajfa-7802	48	7	such	such	ADJ
ajfa-7802	48	8	as	as	ADP
ajfa-7802	48	9	the	the	DET
ajfa-7802	48	10	us	us	PROPN
ajfa-7802	48	11	,	,	PUNCT
ajfa-7802	48	12	canada	canada	PROPN
ajfa-7802	48	13	,	,	PUNCT
ajfa-7802	48	14	europe	europe	PROPN
ajfa-7802	48	15	,	,	PUNCT
ajfa-7802	48	16	japan	japan	PROPN
ajfa-7802	48	17	and	and	CCONJ
ajfa-7802	48	18	australia	australia	PROPN
ajfa-7802	48	19	,	,	PUNCT
ajfa-7802	48	20	berenbeim	berenbeim	PROPN
ajfa-7802	48	21	(	(	PUNCT
ajfa-7802	48	22	1988	1988	NUM
ajfa-7802	48	23	)	)	PUNCT
ajfa-7802	48	24	found	find	VERB
ajfa-7802	48	25	that	that	SCONJ
ajfa-7802	48	26	companies	company	NOUN
ajfa-7802	48	27	’	'	PUNCT
ajfa-7802	48	28	coe	coe	PROPN
ajfa-7802	48	29	were	be	AUX
ajfa-7802	48	30	less	less	ADV
ajfa-7802	48	31	prevalent	prevalent	ADJ
ajfa-7802	48	32	outside	outside	ADP
ajfa-7802	48	33	the	the	DET
ajfa-7802	48	34	us	us	PROPN
ajfa-7802	48	35	and	and	CCONJ
ajfa-7802	48	36	canada	canada	PROPN
ajfa-7802	48	37	.	.	PUNCT
ajfa-7802	49	1	beside	beside	ADP
ajfa-7802	49	2	utilization	utilization	NOUN
ajfa-7802	49	3	of	of	ADP
ajfa-7802	49	4	coe	coe	PROPN
ajfa-7802	49	5	in	in	ADP
ajfa-7802	49	6	business	business	NOUN
ajfa-7802	49	7	operations	operation	NOUN
ajfa-7802	49	8	it	it	PRON
ajfa-7802	49	9	seems	seem	VERB
ajfa-7802	49	10	that	that	SCONJ
ajfa-7802	49	11	there	there	PRON
ajfa-7802	49	12	appears	appear	VERB
ajfa-7802	49	13	to	to	PART
ajfa-7802	49	14	be	be	AUX
ajfa-7802	49	15	a	a	DET
ajfa-7802	49	16	need	need	NOUN
ajfa-7802	49	17	to	to	PART
ajfa-7802	49	18	understand	understand	VERB
ajfa-7802	49	19	how	how	SCONJ
ajfa-7802	49	20	the	the	DET
ajfa-7802	49	21	code	code	NOUN
ajfa-7802	49	22	is	be	AUX
ajfa-7802	49	23	'	'	PUNCT
ajfa-7802	49	24	received	receive	VERB
ajfa-7802	49	25	'	'	PUNCT
ajfa-7802	49	26	and	and	CCONJ
ajfa-7802	49	27	interpreted	interpret	VERB
ajfa-7802	49	28	by	by	ADP
ajfa-7802	49	29	those	those	DET
ajfa-7802	49	30	whose	whose	DET
ajfa-7802	49	31	behavior	behavior	NOUN
ajfa-7802	49	32	and	and	CCONJ
ajfa-7802	49	33	attitudes	attitude	NOUN
ajfa-7802	49	34	it	it	PRON
ajfa-7802	49	35	is	be	AUX
ajfa-7802	49	36	presumably	presumably	ADV
ajfa-7802	49	37	intended	intend	VERB
ajfa-7802	49	38	to	to	PART
ajfa-7802	49	39	influence	influence	VERB
ajfa-7802	49	40	"	"	PUNCT
ajfa-7802	49	41	cassell	cassell	PROPN
ajfa-7802	49	42	et	et	PROPN
ajfa-7802	49	43	al	al	PROPN
ajfa-7802	49	44	.	.	PROPN
ajfa-7802	50	1	(	(	PUNCT
ajfa-7802	50	2	1997	1997	NUM
ajfa-7802	50	3	)	)	PUNCT
ajfa-7802	50	4	.	.	PUNCT
ajfa-7802	51	1	the	the	DET
ajfa-7802	51	2	first	first	ADJ
ajfa-7802	51	3	authoritative	authoritative	ADJ
ajfa-7802	51	4	research	research	NOUN
ajfa-7802	51	5	produced	produce	VERB
ajfa-7802	51	6	was	be	AUX
ajfa-7802	51	7	from	from	ADP
ajfa-7802	51	8	a	a	DET
ajfa-7802	51	9	study	study	NOUN
ajfa-7802	51	10	by	by	ADP
ajfa-7802	51	11	cressey	cressey	NOUN
ajfa-7802	51	12	and	and	CCONJ
ajfa-7802	51	13	moore	moore	PROPN
ajfa-7802	51	14	(	(	PUNCT
ajfa-7802	51	15	1983	1983	NUM
ajfa-7802	51	16	)	)	PUNCT
ajfa-7802	51	17	which	which	PRON
ajfa-7802	51	18	,	,	PUNCT
ajfa-7802	51	19	among	among	ADP
ajfa-7802	51	20	other	other	ADJ
ajfa-7802	51	21	things	thing	NOUN
ajfa-7802	51	22	,	,	PUNCT
ajfa-7802	51	23	sought	seek	VERB
ajfa-7802	51	24	to	to	PART
ajfa-7802	51	25	discover	discover	VERB
ajfa-7802	51	26	corporate	corporate	ADJ
ajfa-7802	51	27	executives	executive	NOUN
ajfa-7802	51	28	’	'	PUNCT
ajfa-7802	51	29	views	view	NOUN
ajfa-7802	51	30	on	on	ADP
ajfa-7802	51	31	what	what	PRON
ajfa-7802	51	32	it	it	PRON
ajfa-7802	51	33	meant	mean	VERB
ajfa-7802	51	34	to	to	PART
ajfa-7802	51	35	act	act	VERB
ajfa-7802	51	36	ethically	ethically	ADV
ajfa-7802	51	37	.	.	PUNCT
ajfa-7802	52	1	hite	hite	VERB
ajfa-7802	52	2	et	et	PROPN
ajfa-7802	52	3	al	al	PROPN
ajfa-7802	52	4	.	.	PROPN
ajfa-7802	53	1	(	(	PUNCT
ajfa-7802	53	2	1988	1988	NUM
ajfa-7802	53	3	)	)	PUNCT
ajfa-7802	53	4	examined	examine	VERB
ajfa-7802	53	5	the	the	DET
ajfa-7802	53	6	content	content	NOUN
ajfa-7802	53	7	of	of	ADP
ajfa-7802	53	8	67	67	NUM
ajfa-7802	53	9	ethics	ethic	NOUN
ajfa-7802	53	10	codes	code	NOUN
ajfa-7802	53	11	among	among	ADP
ajfa-7802	53	12	fortune	fortune	NOUN
ajfa-7802	53	13	500	500	NUM
ajfa-7802	53	14	corporations	corporation	NOUN
ajfa-7802	53	15	.	.	PUNCT
ajfa-7802	54	1	their	their	PRON
ajfa-7802	54	2	findings	finding	NOUN
ajfa-7802	54	3	indicated	indicate	VERB
ajfa-7802	54	4	frequent	frequent	ADJ
ajfa-7802	54	5	misuse	misuse	NOUN
ajfa-7802	54	6	of	of	ADP
ajfa-7802	54	7	funds	fund	NOUN
ajfa-7802	54	8	and	and	CCONJ
ajfa-7802	54	9	improper	improper	ADJ
ajfa-7802	54	10	accounting	accounting	NOUN
ajfa-7802	54	11	,	,	PUNCT
ajfa-7802	54	12	conflicts	conflict	NOUN
ajfa-7802	54	13	of	of	ADP
ajfa-7802	54	14	interest	interest	NOUN
ajfa-7802	54	15	,	,	PUNCT
ajfa-7802	54	16	political	political	ADJ
ajfa-7802	54	17	contributions	contribution	NOUN
ajfa-7802	54	18	and	and	CCONJ
ajfa-7802	54	19	confidential	confidential	ADJ
ajfa-7802	54	20	information	information	NOUN
ajfa-7802	54	21	.	.	PUNCT
ajfa-7802	55	1	lefebvre	lefebvre	PROPN
ajfa-7802	55	2	and	and	CCONJ
ajfa-7802	55	3	singh	singh	PROPN
ajfa-7802	55	4	(	(	PUNCT
ajfa-7802	55	5	1992	1992	NUM
ajfa-7802	55	6	)	)	PUNCT
ajfa-7802	55	7	observed	observe	VERB
ajfa-7802	55	8	that	that	SCONJ
ajfa-7802	55	9	it	it	PRON
ajfa-7802	55	10	was	be	AUX
ajfa-7802	55	11	only	only	ADV
ajfa-7802	55	12	recently	recently	ADV
ajfa-7802	55	13	that	that	SCONJ
ajfa-7802	55	14	specific	specific	ADJ
ajfa-7802	55	15	studies	study	NOUN
ajfa-7802	55	16	had	have	AUX
ajfa-7802	55	17	been	be	AUX
ajfa-7802	55	18	undertaken	undertake	VERB
ajfa-7802	55	19	to	to	PART
ajfa-7802	55	20	investigate	investigate	VERB
ajfa-7802	55	21	the	the	DET
ajfa-7802	55	22	content	content	NOUN
ajfa-7802	55	23	of	of	ADP
ajfa-7802	55	24	corporate	corporate	ADJ
ajfa-7802	55	25	codes	code	NOUN
ajfa-7802	55	26	of	of	ADP
ajfa-7802	55	27	ethics	ethic	NOUN
ajfa-7802	55	28	in	in	ADP
ajfa-7802	55	29	north	north	PROPN
ajfa-7802	55	30	america	america	PROPN
ajfa-7802	55	31	.	.	PUNCT
ajfa-7802	56	1	in	in	ADP
ajfa-7802	56	2	contrast	contrast	NOUN
ajfa-7802	56	3	to	to	ADP
ajfa-7802	56	4	the	the	DET
ajfa-7802	56	5	usa	usa	PROPN
ajfa-7802	56	6	research	research	PROPN
ajfa-7802	56	7	findings	finding	NOUN
ajfa-7802	56	8	,	,	PUNCT
ajfa-7802	56	9	schlegelmilch	schlegelmilch	PROPN
ajfa-7802	56	10	and	and	CCONJ
ajfa-7802	56	11	houston	houston	PROPN
ajfa-7802	56	12	(	(	PUNCT
ajfa-7802	56	13	1989	1989	NUM
ajfa-7802	56	14	)	)	PUNCT
ajfa-7802	56	15	studied	study	VERB
ajfa-7802	56	16	,	,	PUNCT
ajfa-7802	56	17	among	among	ADP
ajfa-7802	56	18	other	other	ADJ
ajfa-7802	56	19	things	thing	NOUN
ajfa-7802	56	20	,	,	PUNCT
ajfa-7802	56	21	the	the	DET
ajfa-7802	56	22	respondents	respondent	NOUN
ajfa-7802	56	23	'	'	PART
ajfa-7802	56	24	attitudes	attitude	NOUN
ajfa-7802	56	25	towards	towards	ADP
ajfa-7802	56	26	coe	coe	PROPN
ajfa-7802	56	27	in	in	ADP
ajfa-7802	56	28	the	the	DET
ajfa-7802	56	29	uk	uk	PROPN
ajfa-7802	56	30	.	.	PUNCT
ajfa-7802	57	1	they	they	PRON
ajfa-7802	57	2	observed	observe	VERB
ajfa-7802	57	3	that	that	SCONJ
ajfa-7802	57	4	little	little	ADJ
ajfa-7802	57	5	research	research	NOUN
ajfa-7802	57	6	had	have	AUX
ajfa-7802	57	7	been	be	AUX
ajfa-7802	57	8	conducted	conduct	VERB
ajfa-7802	57	9	in	in	ADP
ajfa-7802	57	10	the	the	DET
ajfa-7802	57	11	uk	uk	PROPN
ajfa-7802	57	12	on	on	ADP
ajfa-7802	57	13	business	business	NOUN
ajfa-7802	57	14	ethics	ethic	NOUN
ajfa-7802	57	15	in	in	ADP
ajfa-7802	57	16	general	general	ADJ
ajfa-7802	57	17	and	and	CCONJ
ajfa-7802	57	18	corporate	corporate	ADJ
ajfa-7802	57	19	codes	code	NOUN
ajfa-7802	57	20	of	of	ADP
ajfa-7802	57	21	ethics	ethic	NOUN
ajfa-7802	57	22	in	in	ADP
ajfa-7802	57	23	particular	particular	ADJ
ajfa-7802	57	24	.	.	PUNCT
ajfa-7802	58	1	this	this	PRON
ajfa-7802	58	2	was	be	AUX
ajfa-7802	58	3	due	due	ADJ
ajfa-7802	58	4	to	to	ADP
ajfa-7802	58	5	the	the	DET
ajfa-7802	58	6	fact	fact	NOUN
ajfa-7802	58	7	that	that	SCONJ
ajfa-7802	58	8	at	at	ADP
ajfa-7802	58	9	that	that	DET
ajfa-7802	58	10	time	time	NOUN
ajfa-7802	58	11	codes	code	NOUN
ajfa-7802	58	12	of	of	ADP
ajfa-7802	58	13	ethics	ethic	NOUN
ajfa-7802	58	14	were	be	AUX
ajfa-7802	58	15	not	not	PART
ajfa-7802	58	16	as	as	ADV
ajfa-7802	58	17	widely	widely	ADV
ajfa-7802	58	18	used	use	VERB
ajfa-7802	58	19	in	in	ADP
ajfa-7802	58	20	the	the	DET
ajfa-7802	58	21	uk	uk	PROPN
ajfa-7802	58	22	.	.	PROPN
ajfa-7802	58	23	coe	coe	PROPN
ajfa-7802	58	24	was	be	AUX
ajfa-7802	58	25	viewed	view	VERB
ajfa-7802	58	26	as	as	ADP
ajfa-7802	58	27	too	too	ADV
ajfa-7802	58	28	general	general	ADJ
ajfa-7802	58	29	and	and	CCONJ
ajfa-7802	58	30	too	too	ADV
ajfa-7802	58	31	broad	broad	ADJ
ajfa-7802	58	32	to	to	PART
ajfa-7802	58	33	be	be	AUX
ajfa-7802	58	34	reliable	reliable	ADJ
ajfa-7802	58	35	or	or	CCONJ
ajfa-7802	58	36	of	of	ADP
ajfa-7802	58	37	any	any	DET
ajfa-7802	58	38	use	use	NOUN
ajfa-7802	58	39	.	.	PUNCT
ajfa-7802	59	1	fisher	fisher	PROPN
ajfa-7802	59	2	(	(	PUNCT
ajfa-7802	59	3	2001	2001	NUM
ajfa-7802	59	4	)	)	PUNCT
ajfa-7802	59	5	studied	study	VERB
ajfa-7802	59	6	managers	manager	NOUN
ajfa-7802	59	7	'	'	PART
ajfa-7802	59	8	perceptions	perception	NOUN
ajfa-7802	59	9	of	of	ADP
ajfa-7802	59	10	ethical	ethical	ADJ
ajfa-7802	59	11	codes	code	NOUN
ajfa-7802	59	12	and	and	CCONJ
ajfa-7802	59	13	concluded	conclude	VERB
ajfa-7802	59	14	that	that	SCONJ
ajfa-7802	59	15	,	,	PUNCT
ajfa-7802	59	16	in	in	ADP
ajfa-7802	59	17	various	various	ADJ
ajfa-7802	59	18	ways	way	NOUN
ajfa-7802	59	19	,	,	PUNCT
ajfa-7802	59	20	both	both	PRON
ajfa-7802	59	21	coe	coe	PROPN
ajfa-7802	59	22	and	and	CCONJ
ajfa-7802	59	23	coc	coc	PROPN
ajfa-7802	59	24	contribute	contribute	VERB
ajfa-7802	59	25	to	to	ADP
ajfa-7802	59	26	a	a	DET
ajfa-7802	59	27	loss	loss	NOUN
ajfa-7802	59	28	of	of	ADP
ajfa-7802	59	29	personal	personal	ADJ
ajfa-7802	59	30	ethical	ethical	ADJ
ajfa-7802	59	31	responsibility	responsibility	NOUN
ajfa-7802	59	32	on	on	ADP
ajfa-7802	59	33	the	the	DET
ajfa-7802	59	34	part	part	NOUN
ajfa-7802	59	35	of	of	ADP
ajfa-7802	59	36	employees	employee	NOUN
ajfa-7802	59	37	.	.	PUNCT
ajfa-7802	60	1	in	in	ADP
ajfa-7802	60	2	particular	particular	ADJ
ajfa-7802	60	3	,	,	PUNCT
ajfa-7802	60	4	coe	coe	PROPN
ajfa-7802	60	5	undermined	undermine	VERB
ajfa-7802	60	6	or	or	CCONJ
ajfa-7802	60	7	challenged	challenge	VERB
ajfa-7802	60	8	personal	personal	ADJ
ajfa-7802	60	9	integrity	integrity	NOUN
ajfa-7802	60	10	,	,	PUNCT
ajfa-7802	60	11	and	and	CCONJ
ajfa-7802	60	12	coc	coc	ADJ
ajfa-7802	60	13	restricted	restrict	VERB
ajfa-7802	60	14	and	and	CCONJ
ajfa-7802	60	15	limited	limit	VERB
ajfa-7802	60	16	the	the	DET
ajfa-7802	60	17	development	development	NOUN
ajfa-7802	60	18	of	of	ADP
ajfa-7802	60	19	wider	wide	ADJ
ajfa-7802	60	20	loyalties	loyalty	NOUN
ajfa-7802	60	21	.	.	PUNCT
ajfa-7802	61	1	similar	similar	ADJ
ajfa-7802	61	2	studies	study	NOUN
ajfa-7802	61	3	were	be	AUX
ajfa-7802	61	4	conducted	conduct	VERB
ajfa-7802	61	5	in	in	ADP
ajfa-7802	61	6	europe	europe	PROPN
ajfa-7802	61	7	.	.	PUNCT
ajfa-7802	62	1	for	for	ADP
ajfa-7802	62	2	example	example	NOUN
ajfa-7802	62	3	,	,	PUNCT
ajfa-7802	62	4	langlois	langlois	PROPN
ajfa-7802	62	5	and	and	CCONJ
ajfa-7802	62	6	schegelmilch	schegelmilch	PROPN
ajfa-7802	62	7	(	(	PUNCT
ajfa-7802	62	8	1990	1990	NUM
ajfa-7802	62	9	)	)	PUNCT
ajfa-7802	62	10	surveyed	survey	VERB
ajfa-7802	62	11	corporate	corporate	ADJ
ajfa-7802	62	12	codes	code	NOUN
ajfa-7802	62	13	in	in	ADP
ajfa-7802	62	14	france	france	PROPN
ajfa-7802	62	15	,	,	PUNCT
ajfa-7802	62	16	germany	germany	PROPN
ajfa-7802	62	17	and	and	CCONJ
ajfa-7802	62	18	the	the	DET
ajfa-7802	62	19	uk	uk	PROPN
ajfa-7802	62	20	.	.	PUNCT
ajfa-7802	63	1	the	the	DET
ajfa-7802	63	2	codes	code	NOUN
ajfa-7802	63	3	tended	tend	VERB
ajfa-7802	63	4	to	to	PART
ajfa-7802	63	5	have	have	AUX
ajfa-7802	63	6	"	"	PUNCT
ajfa-7802	63	7	conduct	conduct	VERB
ajfa-7802	63	8	"	"	PUNCT
ajfa-7802	63	9	in	in	ADP
ajfa-7802	63	10	their	their	PRON
ajfa-7802	63	11	names	name	NOUN
ajfa-7802	63	12	rather	rather	ADV
ajfa-7802	63	13	than	than	ADP
ajfa-7802	63	14	"	"	PUNCT
ajfa-7802	63	15	ethics	ethic	NOUN
ajfa-7802	63	16	"	"	PUNCT
ajfa-7802	63	17	.	.	PUNCT
ajfa-7802	64	1	their	their	PRON
ajfa-7802	64	2	findings	finding	NOUN
ajfa-7802	64	3	suggested	suggest	VERB
ajfa-7802	64	4	that	that	SCONJ
ajfa-7802	64	5	there	there	PRON
ajfa-7802	64	6	could	could	AUX
ajfa-7802	64	7	be	be	AUX
ajfa-7802	64	8	difficulties	difficulty	NOUN
ajfa-7802	64	9	encountered	encounter	VERB
ajfa-7802	64	10	in	in	ADP
ajfa-7802	64	11	developing	develop	VERB
ajfa-7802	64	12	codes	code	NOUN
ajfa-7802	64	13	for	for	ADP
ajfa-7802	64	14	multinational	multinational	ADJ
ajfa-7802	64	15	corporations	corporation	NOUN
ajfa-7802	64	16	.	.	PUNCT
ajfa-7802	65	1	in	in	ADP
ajfa-7802	65	2	australia	australia	PROPN
ajfa-7802	65	3	,	,	PUNCT
ajfa-7802	65	4	research	research	NOUN
ajfa-7802	65	5	into	into	ADP
ajfa-7802	65	6	corporate	corporate	ADJ
ajfa-7802	65	7	codes	code	NOUN
ajfa-7802	65	8	has	have	AUX
ajfa-7802	65	9	been	be	AUX
ajfa-7802	65	10	sparse	sparse	ADJ
ajfa-7802	65	11	.	.	PUNCT
ajfa-7802	66	1	kaye	kaye	PROPN
ajfa-7802	66	2	(	(	PUNCT
ajfa-7802	66	3	1992	1992	NUM
ajfa-7802	66	4	)	)	PUNCT
ajfa-7802	66	5	findings	finding	NOUN
ajfa-7802	66	6	indicated	indicate	VERB
ajfa-7802	66	7	that	that	SCONJ
ajfa-7802	66	8	very	very	ADV
ajfa-7802	66	9	few	few	ADJ
ajfa-7802	66	10	of	of	ADP
ajfa-7802	66	11	the	the	DET
ajfa-7802	66	12	firms	firm	NOUN
ajfa-7802	66	13	had	have	VERB
ajfa-7802	66	14	coe	coe	PROPN
ajfa-7802	66	15	.	.	PUNCT
ajfa-7802	67	1	wood	wood	NOUN
ajfa-7802	67	2	(	(	PUNCT
ajfa-7802	67	3	2000	2000	NUM
ajfa-7802	67	4	)	)	PUNCT
ajfa-7802	67	5	reported	report	VERB
ajfa-7802	67	6	that	that	SCONJ
ajfa-7802	67	7	the	the	DET
ajfa-7802	67	8	australian	australian	ADJ
ajfa-7802	67	9	corporate	corporate	ADJ
ajfa-7802	67	10	codes	code	NOUN
ajfa-7802	67	11	were	be	AUX
ajfa-7802	67	12	not	not	PART
ajfa-7802	67	13	distinctly	distinctly	ADV
ajfa-7802	67	14	australian	australian	ADJ
ajfa-7802	67	15	.	.	PUNCT
ajfa-7802	68	1	in	in	ADP
ajfa-7802	68	2	south	south	PROPN
ajfa-7802	68	3	america	america	PROPN
ajfa-7802	68	4	,	,	PUNCT
ajfa-7802	68	5	the	the	DET
ajfa-7802	68	6	study	study	NOUN
ajfa-7802	68	7	by	by	ADP
ajfa-7802	68	8	yuri	yuri	PROPN
ajfa-7802	68	9	et.al	et.al	PROPN
ajfa-7802	68	10	.	.	PUNCT
ajfa-7802	69	1	(	(	PUNCT
ajfa-7802	69	2	2012	2012	NUM
ajfa-7802	69	3	)	)	PUNCT
ajfa-7802	69	4	of	of	ADP
ajfa-7802	69	5	shape	shape	NOUN
ajfa-7802	69	6	and	and	CCONJ
ajfa-7802	69	7	content	content	NOUN
ajfa-7802	69	8	of	of	ADP
ajfa-7802	69	9	ethic	ethic	ADJ
ajfa-7802	69	10	codes	code	NOUN
ajfa-7802	69	11	in	in	ADP
ajfa-7802	69	12	colombian	colombian	ADJ
ajfa-7802	69	13	oil	oil	NOUN
ajfa-7802	69	14	industry	industry	NOUN
ajfa-7802	69	15	indicated	indicate	VERB
ajfa-7802	69	16	that	that	SCONJ
ajfa-7802	69	17	the	the	DET
ajfa-7802	69	18	codes	code	NOUN
ajfa-7802	69	19	are	be	AUX
ajfa-7802	69	20	grouped	group	VERB
ajfa-7802	69	21	into	into	ADP
ajfa-7802	69	22	three	three	NUM
ajfa-7802	69	23	blocks	block	NOUN
ajfa-7802	69	24	according	accord	VERB
ajfa-7802	69	25	to	to	ADP
ajfa-7802	69	26	their	their	PRON
ajfa-7802	69	27	structure	structure	NOUN
ajfa-7802	69	28	:	:	PUNCT
ajfa-7802	69	29	codes	code	NOUN
ajfa-7802	69	30	of	of	ADP
ajfa-7802	69	31	conduct	conduct	NOUN
ajfa-7802	69	32	of	of	ADP
ajfa-7802	69	33	multinational	multinational	ADJ
ajfa-7802	69	34	companies	company	NOUN
ajfa-7802	69	35	;	;	PUNCT
ajfa-7802	69	36	codes	code	NOUN
ajfa-7802	69	37	of	of	ADP
ajfa-7802	69	38	conduct	conduct	NOUN
ajfa-7802	69	39	of	of	ADP
ajfa-7802	69	40	local	local	ADJ
ajfa-7802	69	41	companies	company	NOUN
ajfa-7802	69	42	with	with	ADP
ajfa-7802	69	43	international	international	ADJ
ajfa-7802	69	44	ambitions	ambition	NOUN
ajfa-7802	69	45	;	;	PUNCT
ajfa-7802	69	46	codes	code	NOUN
ajfa-7802	69	47	of	of	ADP
ajfa-7802	69	48	conduct	conduct	NOUN
ajfa-7802	69	49	of	of	ADP
ajfa-7802	69	50	small	small	ADJ
ajfa-7802	69	51	local	local	ADJ
ajfa-7802	69	52	companies	company	NOUN
ajfa-7802	69	53	.	.	PUNCT
ajfa-7802	70	1	they	they	PRON
ajfa-7802	70	2	concluded	conclude	VERB
ajfa-7802	70	3	that	that	SCONJ
ajfa-7802	70	4	codes	code	NOUN
ajfa-7802	70	5	of	of	ADP
ajfa-7802	70	6	global	global	ADJ
ajfa-7802	70	7	companies	company	NOUN
ajfa-7802	70	8	are	be	AUX
ajfa-7802	70	9	extensive	extensive	ADJ
ajfa-7802	70	10	and	and	CCONJ
ajfa-7802	70	11	legalistic	legalistic	ADJ
ajfa-7802	70	12	.	.	PUNCT
ajfa-7802	71	1	codes	code	NOUN
ajfa-7802	71	2	of	of	ADP
ajfa-7802	71	3	local	local	ADJ
ajfa-7802	71	4	companies	company	NOUN
ajfa-7802	71	5	with	with	ADP
ajfa-7802	71	6	international	international	ADJ
ajfa-7802	71	7	ambitions	ambition	NOUN
ajfa-7802	71	8	are	be	AUX
ajfa-7802	71	9	short	short	ADJ
ajfa-7802	71	10	and	and	CCONJ
ajfa-7802	71	11	legalistic	legalistic	ADJ
ajfa-7802	71	12	while	while	SCONJ
ajfa-7802	71	13	codes	code	NOUN
ajfa-7802	71	14	of	of	ADP
ajfa-7802	71	15	small	small	ADJ
ajfa-7802	71	16	local	local	ADJ
ajfa-7802	71	17	asian	asian	ADJ
ajfa-7802	71	18	journal	journal	NOUN
ajfa-7802	71	19	of	of	ADP
ajfa-7802	71	20	finance	finance	PROPN
ajfa-7802	71	21	&	&	CCONJ
ajfa-7802	71	22	accounting	accounting	PROPN
ajfa-7802	71	23	issn	issn	PROPN
ajfa-7802	71	24	1946	1946	NUM
ajfa-7802	71	25	-	-	PUNCT
ajfa-7802	71	26	052x	052x	NOUN
ajfa-7802	71	27	2015	2015	NUM
ajfa-7802	71	28	,	,	PUNCT
ajfa-7802	71	29	vol	vol	NOUN
ajfa-7802	71	30	.	.	PROPN
ajfa-7802	71	31	7	7	NUM
ajfa-7802	71	32	,	,	PUNCT
ajfa-7802	71	33	no	no	INTJ
ajfa-7802	71	34	.	.	NOUN
ajfa-7802	71	35	1	1	NUM
ajfa-7802	71	36	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-7802	71	37	211	211	NUM
ajfa-7802	71	38	companies	company	NOUN
ajfa-7802	71	39	are	be	AUX
ajfa-7802	71	40	short	short	ADJ
ajfa-7802	71	41	and	and	CCONJ
ajfa-7802	71	42	missionary	missionary	ADJ
ajfa-7802	71	43	.	.	PUNCT
ajfa-7802	72	1	virtually	virtually	ADV
ajfa-7802	72	2	all	all	DET
ajfa-7802	72	3	codes	code	NOUN
ajfa-7802	72	4	have	have	VERB
ajfa-7802	72	5	their	their	PRON
ajfa-7802	72	6	roots	root	NOUN
ajfa-7802	72	7	in	in	ADP
ajfa-7802	72	8	the	the	DET
ajfa-7802	72	9	utilitarian	utilitarian	ADJ
ajfa-7802	72	10	ethics	ethic	NOUN
ajfa-7802	72	11	.	.	PUNCT
ajfa-7802	73	1	al	al	PROPN
ajfa-7802	73	2	-	-	PUNCT
ajfa-7802	73	3	khatib	khatib	PROPN
ajfa-7802	73	4	et	et	PROPN
ajfa-7802	73	5	al	al	PROPN
ajfa-7802	73	6	.	.	PROPN
ajfa-7802	74	1	(	(	PUNCT
ajfa-7802	74	2	2001	2001	NUM
ajfa-7802	74	3	)	)	PUNCT
ajfa-7802	74	4	studied	study	VERB
ajfa-7802	74	5	business	business	NOUN
ajfa-7802	74	6	ethics	ethic	NOUN
ajfa-7802	74	7	in	in	ADP
ajfa-7802	74	8	three	three	NUM
ajfa-7802	74	9	arab	arab	ADJ
ajfa-7802	74	10	gulf	gulf	PROPN
ajfa-7802	74	11	states	state	NOUN
ajfa-7802	74	12	;	;	PUNCT
ajfa-7802	74	13	namely	namely	ADV
ajfa-7802	74	14	,	,	PUNCT
ajfa-7802	74	15	saudi	saudi	PROPN
ajfa-7802	74	16	arabia	arabia	PROPN
ajfa-7802	74	17	,	,	PUNCT
ajfa-7802	74	18	oman	oman	PROPN
ajfa-7802	74	19	and	and	CCONJ
ajfa-7802	74	20	kuwait	kuwait	PROPN
ajfa-7802	74	21	.	.	PUNCT
ajfa-7802	75	1	the	the	DET
ajfa-7802	75	2	findings	finding	NOUN
ajfa-7802	75	3	report	report	VERB
ajfa-7802	75	4	that	that	SCONJ
ajfa-7802	75	5	ethical	ethical	ADJ
ajfa-7802	75	6	judgments	judgment	NOUN
ajfa-7802	75	7	and	and	CCONJ
ajfa-7802	75	8	behaviors	behavior	NOUN
ajfa-7802	75	9	are	be	AUX
ajfa-7802	75	10	influenced	influence	VERB
ajfa-7802	75	11	by	by	ADP
ajfa-7802	75	12	“	"	PUNCT
ajfa-7802	75	13	an	an	DET
ajfa-7802	75	14	employee	employee	NOUN
ajfa-7802	75	15	’s	’s	PART
ajfa-7802	75	16	ethical	ethical	ADJ
ajfa-7802	75	17	ideology	ideology	NOUN
ajfa-7802	75	18	”	"	PUNCT
ajfa-7802	75	19	.	.	PUNCT
ajfa-7802	76	1	as	as	ADP
ajfa-7802	76	2	such	such	ADJ
ajfa-7802	76	3	,	,	PUNCT
ajfa-7802	76	4	an	an	DET
ajfa-7802	76	5	employee	employee	NOUN
ajfa-7802	76	6	who	who	PRON
ajfa-7802	76	7	is	be	AUX
ajfa-7802	76	8	idealistic	idealistic	ADJ
ajfa-7802	76	9	is	be	AUX
ajfa-7802	76	10	expected	expect	VERB
ajfa-7802	76	11	to	to	PART
ajfa-7802	76	12	exhibit	exhibit	VERB
ajfa-7802	76	13	less	less	ADV
ajfa-7802	76	14	unethical	unethical	ADJ
ajfa-7802	76	15	behavior	behavior	NOUN
ajfa-7802	76	16	and	and	CCONJ
ajfa-7802	76	17	vice	vice	NOUN
ajfa-7802	76	18	versa	versa	ADV
ajfa-7802	76	19	.	.	PUNCT
ajfa-7802	77	1	to	to	PART
ajfa-7802	77	2	sum	sum	VERB
ajfa-7802	77	3	up	up	ADP
ajfa-7802	77	4	,	,	PUNCT
ajfa-7802	77	5	the	the	DET
ajfa-7802	77	6	literature	literature	NOUN
ajfa-7802	77	7	surveyed	survey	VERB
ajfa-7802	77	8	so	so	ADV
ajfa-7802	77	9	far	far	ADV
ajfa-7802	77	10	indicates	indicate	VERB
ajfa-7802	77	11	that	that	SCONJ
ajfa-7802	77	12	there	there	PRON
ajfa-7802	77	13	is	be	VERB
ajfa-7802	77	14	a	a	DET
ajfa-7802	77	15	substantial	substantial	ADJ
ajfa-7802	77	16	presence	presence	NOUN
ajfa-7802	77	17	of	of	ADP
ajfa-7802	77	18	corporate	corporate	ADJ
ajfa-7802	77	19	codes	code	NOUN
ajfa-7802	77	20	in	in	ADP
ajfa-7802	77	21	many	many	ADJ
ajfa-7802	77	22	countries	country	NOUN
ajfa-7802	77	23	such	such	ADJ
ajfa-7802	77	24	as	as	ADP
ajfa-7802	77	25	the	the	DET
ajfa-7802	77	26	us	us	PROPN
ajfa-7802	77	27	,	,	PUNCT
ajfa-7802	77	28	uk	uk	PROPN
ajfa-7802	77	29	,	,	PUNCT
ajfa-7802	77	30	canada	canada	PROPN
ajfa-7802	77	31	and	and	CCONJ
ajfa-7802	77	32	australia	australia	PROPN
ajfa-7802	77	33	.	.	PUNCT
ajfa-7802	78	1	however	however	ADV
ajfa-7802	78	2	,	,	PUNCT
ajfa-7802	78	3	more	more	ADV
ajfa-7802	78	4	recent	recent	ADJ
ajfa-7802	78	5	research	research	NOUN
ajfa-7802	78	6	has	have	AUX
ajfa-7802	78	7	indicated	indicate	VERB
ajfa-7802	78	8	that	that	SCONJ
ajfa-7802	78	9	there	there	PRON
ajfa-7802	78	10	is	be	VERB
ajfa-7802	78	11	a	a	DET
ajfa-7802	78	12	gap	gap	NOUN
ajfa-7802	78	13	between	between	ADP
ajfa-7802	78	14	the	the	DET
ajfa-7802	78	15	existence	existence	NOUN
ajfa-7802	78	16	of	of	ADP
ajfa-7802	78	17	explicit	explicit	ADJ
ajfa-7802	78	18	ethical	ethical	ADJ
ajfa-7802	78	19	codes	code	NOUN
ajfa-7802	78	20	and	and	CCONJ
ajfa-7802	78	21	the	the	DET
ajfa-7802	78	22	attitudes	attitude	NOUN
ajfa-7802	78	23	and	and	CCONJ
ajfa-7802	78	24	behavior	behavior	NOUN
ajfa-7802	78	25	of	of	ADP
ajfa-7802	78	26	the	the	DET
ajfa-7802	78	27	organizations	organization	NOUN
ajfa-7802	78	28	(	(	PUNCT
ajfa-7802	78	29	simon	simon	PROPN
ajfa-7802	78	30	webley	webley	PROPN
ajfa-7802	78	31	and	and	CCONJ
ajfa-7802	78	32	andrea	andrea	PROPN
ajfa-7802	78	33	werner	werner	PROPN
ajfa-7802	78	34	2008	2008	NUM
ajfa-7802	78	35	;	;	PUNCT
ajfa-7802	78	36	lawrence	lawrence	PROPN
ajfa-7802	78	37	2006	2006	NUM
ajfa-7802	78	38	;	;	PUNCT
ajfa-7802	78	39	mcnulty	mcnulty	PROPN
ajfa-7802	78	40	2006	2006	NUM
ajfa-7802	78	41	)	)	PUNCT
ajfa-7802	78	42	.	.	PUNCT
ajfa-7802	79	1	3	3	X
ajfa-7802	79	2	.	.	X
ajfa-7802	79	3	data	datum	NOUN
ajfa-7802	79	4	and	and	CCONJ
ajfa-7802	79	5	research	research	NOUN
ajfa-7802	79	6	methodology	methodology	NOUN
ajfa-7802	79	7	data	datum	NOUN
ajfa-7802	79	8	is	be	AUX
ajfa-7802	79	9	collected	collect	VERB
ajfa-7802	79	10	from	from	ADP
ajfa-7802	79	11	a	a	DET
ajfa-7802	79	12	random	random	ADJ
ajfa-7802	79	13	sample	sample	NOUN
ajfa-7802	79	14	of	of	ADP
ajfa-7802	79	15	organizations	organization	NOUN
ajfa-7802	79	16	operating	operate	VERB
ajfa-7802	79	17	in	in	ADP
ajfa-7802	79	18	bahrain	bahrain	NOUN
ajfa-7802	79	19	.	.	PUNCT
ajfa-7802	80	1	to	to	PART
ajfa-7802	80	2	minimize	minimize	VERB
ajfa-7802	80	3	sampling	sample	VERB
ajfa-7802	80	4	bias	bias	NOUN
ajfa-7802	80	5	,	,	PUNCT
ajfa-7802	80	6	organizations	organization	NOUN
ajfa-7802	80	7	are	be	AUX
ajfa-7802	80	8	chosen	choose	VERB
ajfa-7802	80	9	carefully	carefully	ADV
ajfa-7802	80	10	to	to	PART
ajfa-7802	80	11	cover	cover	VERB
ajfa-7802	80	12	various	various	ADJ
ajfa-7802	80	13	types	type	NOUN
ajfa-7802	80	14	of	of	ADP
ajfa-7802	80	15	organizations	organization	NOUN
ajfa-7802	80	16	such	such	ADJ
ajfa-7802	80	17	as	as	ADP
ajfa-7802	80	18	those	those	PRON
ajfa-7802	80	19	which	which	PRON
ajfa-7802	80	20	are	be	AUX
ajfa-7802	80	21	listed	list	VERB
ajfa-7802	80	22	in	in	ADP
ajfa-7802	80	23	the	the	DET
ajfa-7802	80	24	bahrain	bahrain	NOUN
ajfa-7802	80	25	stock	stock	NOUN
ajfa-7802	80	26	exchange	exchange	PROPN
ajfa-7802	80	27	and	and	CCONJ
ajfa-7802	80	28	which	which	PRON
ajfa-7802	80	29	are	be	AUX
ajfa-7802	80	30	not	not	PART
ajfa-7802	80	31	;	;	PUNCT
ajfa-7802	80	32	local	local	ADJ
ajfa-7802	80	33	and	and	CCONJ
ajfa-7802	80	34	international	international	ADJ
ajfa-7802	80	35	organizations	organization	NOUN
ajfa-7802	80	36	;	;	PUNCT
ajfa-7802	80	37	banks	bank	NOUN
ajfa-7802	80	38	and	and	CCONJ
ajfa-7802	80	39	non	non	ADJ
ajfa-7802	80	40	-	-	ADJ
ajfa-7802	80	41	banking	banking	ADJ
ajfa-7802	80	42	firms	firm	NOUN
ajfa-7802	80	43	;	;	PUNCT
ajfa-7802	80	44	and	and	CCONJ
ajfa-7802	80	45	small	small	ADJ
ajfa-7802	80	46	,	,	PUNCT
ajfa-7802	80	47	medium	medium	ADJ
ajfa-7802	80	48	and	and	CCONJ
ajfa-7802	80	49	large	large	ADJ
ajfa-7802	80	50	sized	sized	ADJ
ajfa-7802	80	51	companies	company	NOUN
ajfa-7802	80	52	.	.	PUNCT
ajfa-7802	81	1	a	a	DET
ajfa-7802	81	2	questionnaire	questionnaire	NOUN
ajfa-7802	81	3	is	be	AUX
ajfa-7802	81	4	developed	develop	VERB
ajfa-7802	81	5	incorporating	incorporate	VERB
ajfa-7802	81	6	variables	variable	NOUN
ajfa-7802	81	7	identified	identify	VERB
ajfa-7802	81	8	in	in	ADP
ajfa-7802	81	9	the	the	DET
ajfa-7802	81	10	literature	literature	NOUN
ajfa-7802	81	11	as	as	ADP
ajfa-7802	81	12	factors	factor	NOUN
ajfa-7802	81	13	that	that	PRON
ajfa-7802	81	14	influence	influence	VERB
ajfa-7802	81	15	the	the	DET
ajfa-7802	81	16	perception	perception	NOUN
ajfa-7802	81	17	of	of	ADP
ajfa-7802	81	18	employees	employee	NOUN
ajfa-7802	81	19	towards	towards	ADP
ajfa-7802	81	20	cob	cob	NOUN
ajfa-7802	81	21	.	.	PUNCT
ajfa-7802	82	1	the	the	DET
ajfa-7802	82	2	questionnaires	questionnaire	NOUN
ajfa-7802	82	3	are	be	AUX
ajfa-7802	82	4	distributed	distribute	VERB
ajfa-7802	82	5	by	by	ADP
ajfa-7802	82	6	hand	hand	NOUN
ajfa-7802	82	7	and	and	CCONJ
ajfa-7802	82	8	collected	collect	VERB
ajfa-7802	82	9	from	from	ADP
ajfa-7802	82	10	207	207	NUM
ajfa-7802	82	11	respondents	respondent	NOUN
ajfa-7802	82	12	,	,	PUNCT
ajfa-7802	82	13	which	which	PRON
ajfa-7802	82	14	constitute	constitute	VERB
ajfa-7802	82	15	the	the	DET
ajfa-7802	82	16	population	population	NOUN
ajfa-7802	82	17	under	under	ADP
ajfa-7802	82	18	study	study	NOUN
ajfa-7802	82	19	.	.	PUNCT
ajfa-7802	83	1	to	to	PART
ajfa-7802	83	2	minimize	minimize	VERB
ajfa-7802	83	3	any	any	DET
ajfa-7802	83	4	bias	bias	NOUN
ajfa-7802	83	5	in	in	ADP
ajfa-7802	83	6	the	the	DET
ajfa-7802	83	7	responses	response	NOUN
ajfa-7802	83	8	,	,	PUNCT
ajfa-7802	83	9	the	the	DET
ajfa-7802	83	10	questionnaire	questionnaire	NOUN
ajfa-7802	83	11	targets	target	VERB
ajfa-7802	83	12	respondents	respondent	NOUN
ajfa-7802	83	13	holding	hold	VERB
ajfa-7802	83	14	different	different	ADJ
ajfa-7802	83	15	positions	position	NOUN
ajfa-7802	83	16	in	in	ADP
ajfa-7802	83	17	the	the	DET
ajfa-7802	83	18	organization	organization	NOUN
ajfa-7802	83	19	.	.	PUNCT
ajfa-7802	84	1	table	table	NOUN
ajfa-7802	84	2	1	1	NUM
ajfa-7802	84	3	provides	provide	VERB
ajfa-7802	84	4	background	background	NOUN
ajfa-7802	84	5	information	information	NOUN
ajfa-7802	84	6	about	about	ADP
ajfa-7802	84	7	the	the	DET
ajfa-7802	84	8	respondents	respondent	NOUN
ajfa-7802	84	9	and	and	CCONJ
ajfa-7802	84	10	their	their	PRON
ajfa-7802	84	11	organizations	organization	NOUN
ajfa-7802	84	12	.	.	PUNCT
ajfa-7802	85	1	3.1	3.1	NUM
ajfa-7802	85	2	demographics	demographic	NOUN
ajfa-7802	85	3	table	table	NOUN
ajfa-7802	85	4	1	1	NUM
ajfa-7802	85	5	summarizes	summarize	NOUN
ajfa-7802	85	6	the	the	DET
ajfa-7802	85	7	general	general	ADJ
ajfa-7802	85	8	characteristics	characteristic	NOUN
ajfa-7802	85	9	of	of	ADP
ajfa-7802	85	10	the	the	DET
ajfa-7802	85	11	respondents	respondent	NOUN
ajfa-7802	85	12	.	.	PUNCT
ajfa-7802	86	1	it	it	PRON
ajfa-7802	86	2	is	be	AUX
ajfa-7802	86	3	observed	observe	VERB
ajfa-7802	86	4	that	that	SCONJ
ajfa-7802	86	5	most	most	ADJ
ajfa-7802	86	6	of	of	ADP
ajfa-7802	86	7	the	the	DET
ajfa-7802	86	8	respondents	respondent	NOUN
ajfa-7802	86	9	(	(	PUNCT
ajfa-7802	86	10	49.27	49.27	NUM
ajfa-7802	86	11	%	%	NOUN
ajfa-7802	86	12	)	)	PUNCT
ajfa-7802	86	13	are	be	AUX
ajfa-7802	86	14	from	from	ADP
ajfa-7802	86	15	the	the	DET
ajfa-7802	86	16	banking	banking	NOUN
ajfa-7802	86	17	sector	sector	NOUN
ajfa-7802	86	18	,	,	PUNCT
ajfa-7802	86	19	followed	follow	VERB
ajfa-7802	86	20	by	by	ADP
ajfa-7802	86	21	service	service	NOUN
ajfa-7802	86	22	sector	sector	NOUN
ajfa-7802	86	23	(	(	PUNCT
ajfa-7802	86	24	21.26	21.26	NUM
ajfa-7802	86	25	%	%	NOUN
ajfa-7802	86	26	)	)	PUNCT
ajfa-7802	86	27	.	.	PUNCT
ajfa-7802	87	1	this	this	PRON
ajfa-7802	87	2	is	be	AUX
ajfa-7802	87	3	expected	expect	VERB
ajfa-7802	87	4	since	since	SCONJ
ajfa-7802	87	5	the	the	DET
ajfa-7802	87	6	kingdom	kingdom	NOUN
ajfa-7802	87	7	of	of	ADP
ajfa-7802	87	8	bahrain	bahrain	NOUN
ajfa-7802	87	9	is	be	AUX
ajfa-7802	87	10	known	know	VERB
ajfa-7802	87	11	as	as	ADP
ajfa-7802	87	12	an	an	DET
ajfa-7802	87	13	international	international	ADJ
ajfa-7802	87	14	financial	financial	ADJ
ajfa-7802	87	15	market	market	NOUN
ajfa-7802	87	16	.	.	PUNCT
ajfa-7802	88	1	asian	asian	ADJ
ajfa-7802	88	2	journal	journal	PROPN
ajfa-7802	88	3	of	of	ADP
ajfa-7802	88	4	finance	finance	PROPN
ajfa-7802	88	5	&	&	CCONJ
ajfa-7802	88	6	accounting	accounting	PROPN
ajfa-7802	88	7	issn	issn	PROPN
ajfa-7802	88	8	1946	1946	NUM
ajfa-7802	88	9	-	-	PUNCT
ajfa-7802	88	10	052x	052x	NOUN
ajfa-7802	88	11	2015	2015	NUM
ajfa-7802	88	12	,	,	PUNCT
ajfa-7802	88	13	vol	vol	NOUN
ajfa-7802	88	14	.	.	PROPN
ajfa-7802	88	15	7	7	NUM
ajfa-7802	88	16	,	,	PUNCT
ajfa-7802	88	17	no	no	INTJ
ajfa-7802	88	18	.	.	NOUN
ajfa-7802	88	19	1	1	NUM
ajfa-7802	88	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-7802	88	21	212	212	NUM
ajfa-7802	88	22	table	table	NOUN
ajfa-7802	88	23	1	1	NUM
ajfa-7802	88	24	.	.	PUNCT
ajfa-7802	88	25	profile	profile	NOUN
ajfa-7802	88	26	of	of	ADP
ajfa-7802	88	27	the	the	DET
ajfa-7802	88	28	sample	sample	NOUN
ajfa-7802	88	29	frequency	frequency	NOUN
ajfa-7802	88	30	(	(	PUNCT
ajfa-7802	88	31	%	%	INTJ
ajfa-7802	88	32	)	)	PUNCT
ajfa-7802	88	33	sectors	sector	NOUN
ajfa-7802	88	34	banking	bank	VERB
ajfa-7802	88	35	102	102	NUM
ajfa-7802	88	36	(	(	PUNCT
ajfa-7802	88	37	49.3	49.3	NUM
ajfa-7802	88	38	%	%	NOUN
ajfa-7802	88	39	)	)	PUNCT
ajfa-7802	88	40	investment	investment	NOUN
ajfa-7802	88	41	24	24	NUM
ajfa-7802	88	42	(	(	PUNCT
ajfa-7802	88	43	11.6	11.6	NUM
ajfa-7802	88	44	%	%	NOUN
ajfa-7802	88	45	)	)	PUNCT
ajfa-7802	88	46	insurance	insurance	NOUN
ajfa-7802	88	47	15	15	NUM
ajfa-7802	88	48	(	(	PUNCT
ajfa-7802	88	49	7.3	7.3	NUM
ajfa-7802	88	50	%	%	NOUN
ajfa-7802	88	51	)	)	PUNCT
ajfa-7802	88	52	service	service	NOUN
ajfa-7802	88	53	44	44	NUM
ajfa-7802	88	54	(	(	PUNCT
ajfa-7802	88	55	21.3	21.3	NUM
ajfa-7802	88	56	%	%	NOUN
ajfa-7802	88	57	)	)	PUNCT
ajfa-7802	88	58	industrial	industrial	ADJ
ajfa-7802	88	59	22	22	NUM
ajfa-7802	88	60	(	(	PUNCT
ajfa-7802	88	61	10.6	10.6	NUM
ajfa-7802	88	62	%	%	NOUN
ajfa-7802	88	63	)	)	PUNCT
ajfa-7802	88	64	location	location	NOUN
ajfa-7802	88	65	of	of	ADP
ajfa-7802	88	66	the	the	DET
ajfa-7802	88	67	firm	firm	NOUN
ajfa-7802	88	68	local	local	ADJ
ajfa-7802	88	69	53	53	NUM
ajfa-7802	88	70	(	(	PUNCT
ajfa-7802	88	71	25.7	25.7	NUM
ajfa-7802	88	72	%	%	NOUN
ajfa-7802	88	73	)	)	PUNCT
ajfa-7802	88	74	international	international	ADJ
ajfa-7802	88	75	153	153	NUM
ajfa-7802	88	76	(	(	PUNCT
ajfa-7802	88	77	74.3	74.3	NUM
ajfa-7802	88	78	%	%	NOUN
ajfa-7802	88	79	)	)	PUNCT
ajfa-7802	88	80	stock	stock	NOUN
ajfa-7802	88	81	market	market	NOUN
ajfa-7802	88	82	listed	list	VERB
ajfa-7802	88	83	in	in	ADP
ajfa-7802	88	84	stock	stock	NOUN
ajfa-7802	88	85	market	market	NOUN
ajfa-7802	88	86	96	96	NUM
ajfa-7802	88	87	(	(	PUNCT
ajfa-7802	88	88	47.3	47.3	NUM
ajfa-7802	88	89	%	%	NOUN
ajfa-7802	88	90	)	)	PUNCT
ajfa-7802	88	91	not	not	PART
ajfa-7802	88	92	listed	list	VERB
ajfa-7802	88	93	in	in	ADP
ajfa-7802	88	94	stock	stock	NOUN
ajfa-7802	88	95	market	market	NOUN
ajfa-7802	88	96	107	107	NUM
ajfa-7802	88	97	(	(	PUNCT
ajfa-7802	88	98	52.7	52.7	NUM
ajfa-7802	88	99	%	%	NOUN
ajfa-7802	88	100	)	)	PUNCT
ajfa-7802	88	101	size	size	NOUN
ajfa-7802	88	102	of	of	ADP
ajfa-7802	88	103	the	the	DET
ajfa-7802	88	104	organization	organization	NOUN
ajfa-7802	88	105	(	(	PUNCT
ajfa-7802	88	106	measured	measure	VERB
ajfa-7802	88	107	by	by	ADP
ajfa-7802	88	108	#	#	NOUN
ajfa-7802	88	109	of	of	ADP
ajfa-7802	88	110	employees	employee	NOUN
ajfa-7802	88	111	)	)	PUNCT
ajfa-7802	89	1	l	l	NOUN
ajfa-7802	89	2	<	<	X
ajfa-7802	89	3	100	100	NUM
ajfa-7802	89	4	63	63	NUM
ajfa-7802	89	5	(	(	PUNCT
ajfa-7802	89	6	36.4	36.4	NUM
ajfa-7802	89	7	%	%	NOUN
ajfa-7802	89	8	)	)	PUNCT
ajfa-7802	89	9	100	100	NUM
ajfa-7802	89	10	<	<	X
ajfa-7802	89	11	l	l	X
ajfa-7802	89	12	<	<	X
ajfa-7802	89	13	500	500	NUM
ajfa-7802	89	14	77	77	NUM
ajfa-7802	89	15	(	(	PUNCT
ajfa-7802	89	16	44.5	44.5	NUM
ajfa-7802	89	17	%	%	NOUN
ajfa-7802	89	18	)	)	PUNCT
ajfa-7802	89	19	l	l	NOUN
ajfa-7802	89	20	>	>	X
ajfa-7802	89	21	500	500	NUM
ajfa-7802	89	22	33	33	NUM
ajfa-7802	89	23	(	(	PUNCT
ajfa-7802	89	24	19.1	19.1	NUM
ajfa-7802	89	25	%	%	NOUN
ajfa-7802	89	26	)	)	PUNCT
ajfa-7802	89	27	position	position	NOUN
ajfa-7802	89	28	chief	chief	ADJ
ajfa-7802	89	29	executive	executive	ADJ
ajfa-7802	89	30	officer	officer	NOUN
ajfa-7802	89	31	16	16	NUM
ajfa-7802	89	32	(	(	PUNCT
ajfa-7802	89	33	7.8	7.8	NUM
ajfa-7802	89	34	%	%	NOUN
ajfa-7802	89	35	)	)	PUNCT
ajfa-7802	89	36	chief	chief	ADJ
ajfa-7802	89	37	financial	financial	ADJ
ajfa-7802	89	38	officer	officer	NOUN
ajfa-7802	89	39	23	23	NUM
ajfa-7802	89	40	(	(	PUNCT
ajfa-7802	89	41	11.2	11.2	NUM
ajfa-7802	89	42	%	%	NOUN
ajfa-7802	89	43	)	)	PUNCT
ajfa-7802	89	44	chief	chief	ADJ
ajfa-7802	89	45	administrative	administrative	ADJ
ajfa-7802	89	46	officer	officer	NOUN
ajfa-7802	89	47	11	11	NUM
ajfa-7802	89	48	(	(	PUNCT
ajfa-7802	89	49	5.3	5.3	NUM
ajfa-7802	89	50	%	%	NOUN
ajfa-7802	89	51	)	)	PUNCT
ajfa-7802	89	52	chief	chief	ADJ
ajfa-7802	89	53	accounting	accounting	NOUN
ajfa-7802	89	54	officer	officer	NOUN
ajfa-7802	89	55	19	19	NUM
ajfa-7802	89	56	(	(	PUNCT
ajfa-7802	89	57	9.2	9.2	NUM
ajfa-7802	89	58	%	%	NOUN
ajfa-7802	89	59	)	)	PUNCT
ajfa-7802	89	60	furthermore	furthermore	ADV
ajfa-7802	89	61	,	,	PUNCT
ajfa-7802	89	62	74.27	74.27	NUM
ajfa-7802	89	63	%	%	NOUN
ajfa-7802	89	64	of	of	ADP
ajfa-7802	89	65	the	the	DET
ajfa-7802	89	66	respondents	respondent	NOUN
ajfa-7802	89	67	are	be	AUX
ajfa-7802	89	68	from	from	ADP
ajfa-7802	89	69	organizations	organization	NOUN
ajfa-7802	89	70	that	that	PRON
ajfa-7802	89	71	have	have	VERB
ajfa-7802	89	72	branches	branch	NOUN
ajfa-7802	89	73	outside	outside	ADP
ajfa-7802	89	74	the	the	DET
ajfa-7802	89	75	kingdom	kingdom	NOUN
ajfa-7802	89	76	of	of	ADP
ajfa-7802	89	77	bahrain	bahrain	NOUN
ajfa-7802	89	78	,	,	PUNCT
ajfa-7802	89	79	while	while	SCONJ
ajfa-7802	89	80	47.29	47.29	NUM
ajfa-7802	89	81	%	%	NOUN
ajfa-7802	89	82	are	be	AUX
ajfa-7802	89	83	from	from	ADP
ajfa-7802	89	84	organizations	organization	NOUN
ajfa-7802	89	85	listed	list	VERB
ajfa-7802	89	86	on	on	ADP
ajfa-7802	89	87	the	the	DET
ajfa-7802	89	88	local	local	ADJ
ajfa-7802	89	89	stock	stock	NOUN
ajfa-7802	89	90	exchange	exchange	NOUN
ajfa-7802	89	91	.	.	PUNCT
ajfa-7802	90	1	the	the	DET
ajfa-7802	90	2	fact	fact	NOUN
ajfa-7802	90	3	that	that	SCONJ
ajfa-7802	90	4	the	the	DET
ajfa-7802	90	5	majority	majority	NOUN
ajfa-7802	90	6	of	of	ADP
ajfa-7802	90	7	the	the	DET
ajfa-7802	90	8	respondents	respondent	NOUN
ajfa-7802	90	9	are	be	AUX
ajfa-7802	90	10	from	from	ADP
ajfa-7802	90	11	international	international	ADJ
ajfa-7802	90	12	organizations	organization	NOUN
ajfa-7802	90	13	may	may	AUX
ajfa-7802	90	14	have	have	VERB
ajfa-7802	90	15	an	an	DET
ajfa-7802	90	16	impact	impact	NOUN
ajfa-7802	90	17	on	on	ADP
ajfa-7802	90	18	the	the	DET
ajfa-7802	90	19	results	result	NOUN
ajfa-7802	90	20	since	since	SCONJ
ajfa-7802	90	21	codes	code	NOUN
ajfa-7802	90	22	of	of	ADP
ajfa-7802	90	23	behavior	behavior	NOUN
ajfa-7802	90	24	are	be	AUX
ajfa-7802	90	25	more	more	ADV
ajfa-7802	90	26	developed	develop	VERB
ajfa-7802	90	27	and	and	CCONJ
ajfa-7802	90	28	expected	expect	VERB
ajfa-7802	90	29	to	to	PART
ajfa-7802	90	30	be	be	AUX
ajfa-7802	90	31	practiced	practice	VERB
ajfa-7802	90	32	.	.	PUNCT
ajfa-7802	91	1	also	also	ADV
ajfa-7802	91	2	,	,	PUNCT
ajfa-7802	91	3	65.70	65.70	NUM
ajfa-7802	91	4	%	%	NOUN
ajfa-7802	91	5	of	of	ADP
ajfa-7802	91	6	the	the	DET
ajfa-7802	91	7	respondents	respondent	NOUN
ajfa-7802	91	8	are	be	AUX
ajfa-7802	91	9	from	from	ADP
ajfa-7802	91	10	relatively	relatively	ADV
ajfa-7802	91	11	large	large	ADJ
ajfa-7802	91	12	organizations	organization	NOUN
ajfa-7802	91	13	with	with	ADP
ajfa-7802	91	14	more	more	ADJ
ajfa-7802	91	15	than	than	ADP
ajfa-7802	91	16	one	one	NUM
ajfa-7802	91	17	hundred	hundred	NUM
ajfa-7802	91	18	employees	employee	NOUN
ajfa-7802	91	19	.	.	PUNCT
ajfa-7802	92	1	finally	finally	ADV
ajfa-7802	92	2	,	,	PUNCT
ajfa-7802	92	3	most	most	ADJ
ajfa-7802	92	4	of	of	ADP
ajfa-7802	92	5	the	the	DET
ajfa-7802	92	6	respondents	respondent	NOUN
ajfa-7802	92	7	occupied	occupy	VERB
ajfa-7802	92	8	positions	position	NOUN
ajfa-7802	92	9	other	other	ADJ
ajfa-7802	92	10	than	than	ADP
ajfa-7802	92	11	senior	senior	ADJ
ajfa-7802	92	12	ones	one	NOUN
ajfa-7802	92	13	.	.	PUNCT
ajfa-7802	93	1	the	the	DET
ajfa-7802	93	2	category	category	NOUN
ajfa-7802	93	3	“	"	PUNCT
ajfa-7802	93	4	other	other	ADJ
ajfa-7802	93	5	”	"	PUNCT
ajfa-7802	93	6	(	(	PUNCT
ajfa-7802	93	7	66.5	66.5	NUM
ajfa-7802	93	8	%	%	NOUN
ajfa-7802	93	9	)	)	PUNCT
ajfa-7802	93	10	included	include	VERB
ajfa-7802	93	11	human	human	ADJ
ajfa-7802	93	12	resource	resource	NOUN
ajfa-7802	93	13	employees	employee	NOUN
ajfa-7802	93	14	and	and	CCONJ
ajfa-7802	93	15	auditors	auditor	NOUN
ajfa-7802	93	16	.	.	PUNCT
ajfa-7802	94	1	4	4	X
ajfa-7802	94	2	.	.	NOUN
ajfa-7802	94	3	results	result	NOUN
ajfa-7802	94	4	and	and	CCONJ
ajfa-7802	94	5	discussion	discussion	NOUN
ajfa-7802	94	6	the	the	DET
ajfa-7802	94	7	respondents	respondent	NOUN
ajfa-7802	94	8	are	be	AUX
ajfa-7802	94	9	asked	ask	VERB
ajfa-7802	94	10	to	to	PART
ajfa-7802	94	11	express	express	VERB
ajfa-7802	94	12	their	their	PRON
ajfa-7802	94	13	opinion	opinion	NOUN
ajfa-7802	94	14	on	on	ADP
ajfa-7802	94	15	twenty	twenty	NUM
ajfa-7802	94	16	three	three	NUM
ajfa-7802	94	17	statements	statement	NOUN
ajfa-7802	94	18	on	on	ADP
ajfa-7802	94	19	business	business	NOUN
ajfa-7802	94	20	ethical	ethical	ADJ
ajfa-7802	94	21	behaviors	behavior	NOUN
ajfa-7802	94	22	on	on	ADP
ajfa-7802	94	23	a	a	DET
ajfa-7802	94	24	five	five	NUM
ajfa-7802	94	25	-	-	PUNCT
ajfa-7802	94	26	point	point	NOUN
ajfa-7802	94	27	scale	scale	NOUN
ajfa-7802	94	28	:	:	PUNCT
ajfa-7802	94	29	1	1	NUM
ajfa-7802	94	30	(	(	PUNCT
ajfa-7802	94	31	never	never	ADV
ajfa-7802	94	32	)	)	PUNCT
ajfa-7802	94	33	to	to	ADP
ajfa-7802	94	34	5	5	NUM
ajfa-7802	94	35	(	(	PUNCT
ajfa-7802	94	36	always	always	ADV
ajfa-7802	94	37	)	)	PUNCT
ajfa-7802	94	38	.	.	PUNCT
ajfa-7802	95	1	the	the	DET
ajfa-7802	95	2	collected	collect	VERB
ajfa-7802	95	3	data	datum	NOUN
ajfa-7802	95	4	is	be	AUX
ajfa-7802	95	5	analyzed	analyze	VERB
ajfa-7802	95	6	first	first	ADV
ajfa-7802	95	7	using	use	VERB
ajfa-7802	95	8	descriptive	descriptive	ADJ
ajfa-7802	95	9	statistics	statistic	NOUN
ajfa-7802	95	10	(	(	PUNCT
ajfa-7802	95	11	frequency	frequency	NOUN
ajfa-7802	95	12	and	and	CCONJ
ajfa-7802	95	13	percentages	percentage	NOUN
ajfa-7802	95	14	)	)	PUNCT
ajfa-7802	95	15	.	.	PUNCT
ajfa-7802	96	1	then	then	ADV
ajfa-7802	96	2	analysis	analysis	NOUN
ajfa-7802	96	3	of	of	ADP
ajfa-7802	96	4	variance	variance	NOUN
ajfa-7802	96	5	is	be	AUX
ajfa-7802	96	6	conducted	conduct	VERB
ajfa-7802	96	7	with	with	ADP
ajfa-7802	96	8	nature	nature	NOUN
ajfa-7802	96	9	of	of	ADP
ajfa-7802	96	10	business	business	NOUN
ajfa-7802	96	11	as	as	ADP
ajfa-7802	96	12	the	the	DET
ajfa-7802	96	13	only	only	ADJ
ajfa-7802	96	14	factor	factor	NOUN
ajfa-7802	96	15	and	and	CCONJ
ajfa-7802	96	16	the	the	DET
ajfa-7802	96	17	responses	response	NOUN
ajfa-7802	96	18	to	to	ADP
ajfa-7802	96	19	the	the	DET
ajfa-7802	96	20	twenty	twenty	NUM
ajfa-7802	96	21	three	three	NUM
ajfa-7802	96	22	statements	statement	NOUN
ajfa-7802	96	23	on	on	ADP
ajfa-7802	96	24	coe	coe	PROPN
ajfa-7802	96	25	perspectives	perspective	NOUN
ajfa-7802	96	26	as	as	ADP
ajfa-7802	96	27	dependent	dependent	ADJ
ajfa-7802	96	28	variables	variable	NOUN
ajfa-7802	96	29	to	to	PART
ajfa-7802	96	30	test	test	VERB
ajfa-7802	96	31	the	the	DET
ajfa-7802	96	32	null	null	ADJ
ajfa-7802	96	33	hypotheses	hypothesis	NOUN
ajfa-7802	96	34	that	that	SCONJ
ajfa-7802	96	35	there	there	PRON
ajfa-7802	96	36	are	be	VERB
ajfa-7802	96	37	no	no	DET
ajfa-7802	96	38	differences	difference	NOUN
ajfa-7802	96	39	in	in	ADP
ajfa-7802	96	40	the	the	DET
ajfa-7802	96	41	employees	employee	NOUN
ajfa-7802	96	42	’	’	PART
ajfa-7802	96	43	perception	perception	NOUN
ajfa-7802	96	44	on	on	ADP
ajfa-7802	96	45	ethical	ethical	ADJ
ajfa-7802	96	46	values	value	NOUN
ajfa-7802	96	47	in	in	ADP
ajfa-7802	96	48	various	various	ADJ
ajfa-7802	96	49	organization	organization	NOUN
ajfa-7802	96	50	in	in	ADP
ajfa-7802	96	51	the	the	DET
ajfa-7802	96	52	kingdom	kingdom	NOUN
ajfa-7802	96	53	of	of	ADP
ajfa-7802	96	54	bahrain	bahrain	NOUN
ajfa-7802	96	55	.	.	PUNCT
ajfa-7802	97	1	asian	asian	ADJ
ajfa-7802	97	2	journal	journal	PROPN
ajfa-7802	97	3	of	of	ADP
ajfa-7802	97	4	finance	finance	PROPN
ajfa-7802	97	5	&	&	CCONJ
ajfa-7802	97	6	accounting	accounting	PROPN
ajfa-7802	97	7	issn	issn	PROPN
ajfa-7802	97	8	1946	1946	NUM
ajfa-7802	97	9	-	-	PUNCT
ajfa-7802	97	10	052x	052x	NOUN
ajfa-7802	97	11	2015	2015	NUM
ajfa-7802	97	12	,	,	PUNCT
ajfa-7802	97	13	vol	vol	NOUN
ajfa-7802	97	14	.	.	PROPN
ajfa-7802	97	15	7	7	NUM
ajfa-7802	97	16	,	,	PUNCT
ajfa-7802	97	17	no	no	INTJ
ajfa-7802	97	18	.	.	NOUN
ajfa-7802	97	19	1	1	NUM
ajfa-7802	97	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-7802	97	21	213	213	NUM
ajfa-7802	97	22	4.1	4.1	NUM
ajfa-7802	97	23	descriptive	descriptive	ADJ
ajfa-7802	97	24	analysis	analysis	NOUN
ajfa-7802	97	25	a	a	DET
ajfa-7802	97	26	perusal	perusal	NOUN
ajfa-7802	97	27	of	of	ADP
ajfa-7802	97	28	table	table	NOUN
ajfa-7802	97	29	2	2	NUM
ajfa-7802	97	30	shows	show	VERB
ajfa-7802	97	31	that	that	SCONJ
ajfa-7802	97	32	52.66	52.66	NUM
ajfa-7802	97	33	%	%	NOUN
ajfa-7802	97	34	of	of	ADP
ajfa-7802	97	35	the	the	DET
ajfa-7802	97	36	respondents	respondent	NOUN
ajfa-7802	97	37	believe	believe	VERB
ajfa-7802	97	38	that	that	SCONJ
ajfa-7802	97	39	their	their	PRON
ajfa-7802	97	40	organizations	organization	NOUN
ajfa-7802	97	41	have	have	AUX
ajfa-7802	97	42	not	not	PART
ajfa-7802	97	43	adopted	adopt	VERB
ajfa-7802	97	44	a	a	DET
ajfa-7802	97	45	coe	coe	NOUN
ajfa-7802	97	46	,	,	PUNCT
ajfa-7802	97	47	while	while	SCONJ
ajfa-7802	97	48	a	a	DET
ajfa-7802	97	49	majority	majority	NOUN
ajfa-7802	97	50	(	(	PUNCT
ajfa-7802	97	51	68.60	68.60	NUM
ajfa-7802	97	52	%	%	NOUN
ajfa-7802	97	53	)	)	PUNCT
ajfa-7802	97	54	of	of	ADP
ajfa-7802	97	55	them	they	PRON
ajfa-7802	97	56	has	have	AUX
ajfa-7802	97	57	adopted	adopt	VERB
ajfa-7802	97	58	coc	coc	NOUN
ajfa-7802	97	59	.	.	PUNCT
ajfa-7802	98	1	this	this	PRON
ajfa-7802	98	2	indicates	indicate	VERB
ajfa-7802	98	3	that	that	SCONJ
ajfa-7802	98	4	organizations	organization	NOUN
ajfa-7802	98	5	operating	operate	VERB
ajfa-7802	98	6	in	in	ADP
ajfa-7802	98	7	the	the	DET
ajfa-7802	98	8	kingdom	kingdom	NOUN
ajfa-7802	98	9	of	of	ADP
ajfa-7802	98	10	bahrain	bahrain	NOUN
ajfa-7802	98	11	are	be	AUX
ajfa-7802	98	12	more	more	ADV
ajfa-7802	98	13	sensitive	sensitive	ADJ
ajfa-7802	98	14	to	to	ADP
ajfa-7802	98	15	the	the	DET
ajfa-7802	98	16	importance	importance	NOUN
ajfa-7802	98	17	of	of	ADP
ajfa-7802	98	18	coc	coc	NOUN
ajfa-7802	98	19	which	which	PRON
ajfa-7802	98	20	is	be	AUX
ajfa-7802	98	21	rule	rule	NOUN
ajfa-7802	98	22	-	-	PUNCT
ajfa-7802	98	23	based	base	VERB
ajfa-7802	98	24	code	code	NOUN
ajfa-7802	98	25	than	than	ADP
ajfa-7802	98	26	coe	coe	PROPN
ajfa-7802	98	27	which	which	PRON
ajfa-7802	98	28	is	be	AUX
ajfa-7802	98	29	value	value	NOUN
ajfa-7802	98	30	-	-	PUNCT
ajfa-7802	98	31	based	base	VERB
ajfa-7802	98	32	code	code	NOUN
ajfa-7802	98	33	.	.	PUNCT
ajfa-7802	99	1	furthermore	furthermore	ADV
ajfa-7802	99	2	,	,	PUNCT
ajfa-7802	99	3	these	these	DET
ajfa-7802	99	4	findings	finding	NOUN
ajfa-7802	99	5	concur	concur	VERB
ajfa-7802	99	6	with	with	ADP
ajfa-7802	99	7	the	the	DET
ajfa-7802	99	8	findings	finding	NOUN
ajfa-7802	99	9	of	of	ADP
ajfa-7802	99	10	farrell	farrell	PROPN
ajfa-7802	99	11	and	and	CCONJ
ajfa-7802	99	12	cobbin	cobbin	PROPN
ajfa-7802	99	13	(	(	PUNCT
ajfa-7802	99	14	2000	2000	NUM
ajfa-7802	99	15	)	)	PUNCT
ajfa-7802	99	16	in	in	ADP
ajfa-7802	99	17	which	which	PRON
ajfa-7802	99	18	most	most	ADJ
ajfa-7802	99	19	of	of	ADP
ajfa-7802	99	20	their	their	PRON
ajfa-7802	99	21	respondents	respondent	NOUN
ajfa-7802	99	22	adopted	adopt	VERB
ajfa-7802	99	23	a	a	DET
ajfa-7802	99	24	rule	rule	NOUN
ajfa-7802	99	25	-	-	PUNCT
ajfa-7802	99	26	based	base	VERB
ajfa-7802	99	27	code	code	NOUN
ajfa-7802	99	28	.	.	PUNCT
ajfa-7802	100	1	table	table	NOUN
ajfa-7802	100	2	2	2	NUM
ajfa-7802	100	3	.	.	PUNCT
ajfa-7802	101	1	type	type	NOUN
ajfa-7802	101	2	,	,	PUNCT
ajfa-7802	101	3	existence	existence	NOUN
ajfa-7802	101	4	and	and	CCONJ
ajfa-7802	101	5	reasons	reason	NOUN
ajfa-7802	101	6	of	of	ADP
ajfa-7802	101	7	code	code	NOUN
ajfa-7802	101	8	of	of	ADP
ajfa-7802	101	9	behavior	behavior	NOUN
ajfa-7802	102	1	no	no	DET
ajfa-7802	102	2	(	(	PUNCT
ajfa-7802	102	3	percent	percent	NOUN
ajfa-7802	102	4	)	)	PUNCT
ajfa-7802	103	1	yes	yes	INTJ
ajfa-7802	103	2	(	(	PUNCT
ajfa-7802	103	3	percent	percent	NOUN
ajfa-7802	103	4	)	)	PUNCT
ajfa-7802	103	5	type	type	NOUN
ajfa-7802	103	6	of	of	ADP
ajfa-7802	103	7	code	code	NOUN
ajfa-7802	103	8	of	of	ADP
ajfa-7802	103	9	behavior	behavior	NOUN
ajfa-7802	103	10	:	:	PUNCT
ajfa-7802	103	11	code	code	NOUN
ajfa-7802	103	12	of	of	ADP
ajfa-7802	103	13	ethics	ethic	NOUN
ajfa-7802	103	14	(	(	PUNCT
ajfa-7802	103	15	coe	coe	PROPN
ajfa-7802	103	16	)	)	PUNCT
ajfa-7802	103	17	109	109	NUM
ajfa-7802	103	18	(	(	PUNCT
ajfa-7802	103	19	52.66	52.66	NUM
ajfa-7802	103	20	%	%	NOUN
ajfa-7802	103	21	)	)	PUNCT
ajfa-7802	103	22	98	98	NUM
ajfa-7802	103	23	(	(	PUNCT
ajfa-7802	103	24	47.36	47.36	NUM
ajfa-7802	103	25	%	%	NOUN
ajfa-7802	103	26	)	)	PUNCT
ajfa-7802	103	27	code	code	NOUN
ajfa-7802	103	28	of	of	ADP
ajfa-7802	103	29	conduct	conduct	NOUN
ajfa-7802	103	30	(	(	PUNCT
ajfa-7802	103	31	coc	coc	PROPN
ajfa-7802	103	32	)	)	PUNCT
ajfa-7802	103	33	65	65	NUM
ajfa-7802	103	34	(	(	PUNCT
ajfa-7802	103	35	31.40	31.40	NUM
ajfa-7802	103	36	%	%	NOUN
ajfa-7802	103	37	)	)	PUNCT
ajfa-7802	103	38	142	142	NUM
ajfa-7802	103	39	(	(	PUNCT
ajfa-7802	103	40	68.60	68.60	NUM
ajfa-7802	103	41	%	%	NOUN
ajfa-7802	103	42	)	)	PUNCT
ajfa-7802	104	1	none	none	NOUN
ajfa-7802	104	2	201	201	NUM
ajfa-7802	104	3	(	(	PUNCT
ajfa-7802	104	4	97.10	97.10	NUM
ajfa-7802	104	5	%	%	NOUN
ajfa-7802	104	6	)	)	PUNCT
ajfa-7802	104	7	6	6	NUM
ajfa-7802	104	8	(	(	PUNCT
ajfa-7802	104	9	2.90	2.90	NUM
ajfa-7802	104	10	%	%	NOUN
ajfa-7802	104	11	)	)	PUNCT
ajfa-7802	104	12	existence	existence	NOUN
ajfa-7802	104	13	of	of	ADP
ajfa-7802	104	14	code	code	NOUN
ajfa-7802	104	15	of	of	ADP
ajfa-7802	104	16	behavior	behavior	NOUN
ajfa-7802	104	17	for	for	ADP
ajfa-7802	104	18	the	the	DET
ajfa-7802	104	19	board	board	NOUN
ajfa-7802	104	20	of	of	ADP
ajfa-7802	104	21	directors	director	NOUN
ajfa-7802	104	22	172	172	NUM
ajfa-7802	104	23	(	(	PUNCT
ajfa-7802	104	24	85.57	85.57	NUM
ajfa-7802	104	25	%	%	NOUN
ajfa-7802	104	26	)	)	PUNCT
ajfa-7802	104	27	29	29	NUM
ajfa-7802	104	28	(	(	PUNCT
ajfa-7802	104	29	14.43	14.43	NUM
ajfa-7802	104	30	%	%	NOUN
ajfa-7802	104	31	)	)	PUNCT
ajfa-7802	104	32	chief	chief	ADJ
ajfa-7802	104	33	executive	executive	ADJ
ajfa-7802	104	34	officers	officer	NOUN
ajfa-7802	104	35	178	178	NUM
ajfa-7802	104	36	(	(	PUNCT
ajfa-7802	104	37	88.56	88.56	NUM
ajfa-7802	104	38	%	%	NOUN
ajfa-7802	104	39	)	)	PUNCT
ajfa-7802	104	40	23	23	NUM
ajfa-7802	104	41	(	(	PUNCT
ajfa-7802	104	42	11.44	11.44	NUM
ajfa-7802	104	43	%	%	NOUN
ajfa-7802	104	44	)	)	PUNCT
ajfa-7802	104	45	chief	chief	ADJ
ajfa-7802	104	46	financial	financial	ADJ
ajfa-7802	104	47	officer	officer	NOUN
ajfa-7802	104	48	172	172	NUM
ajfa-7802	104	49	(	(	PUNCT
ajfa-7802	104	50	85.57	85.57	NUM
ajfa-7802	104	51	%	%	NOUN
ajfa-7802	104	52	)	)	PUNCT
ajfa-7802	104	53	29	29	NUM
ajfa-7802	104	54	(	(	PUNCT
ajfa-7802	104	55	14.43	14.43	NUM
ajfa-7802	104	56	%	%	NOUN
ajfa-7802	104	57	)	)	PUNCT
ajfa-7802	104	58	chief	chief	ADJ
ajfa-7802	104	59	administrative	administrative	ADJ
ajfa-7802	104	60	officers	officer	NOUN
ajfa-7802	104	61	183	183	NUM
ajfa-7802	104	62	(	(	PUNCT
ajfa-7802	104	63	91.04	91.04	NUM
ajfa-7802	104	64	%	%	NOUN
ajfa-7802	104	65	)	)	PUNCT
ajfa-7802	104	66	18	18	NUM
ajfa-7802	104	67	(	(	PUNCT
ajfa-7802	104	68	8.96	8.96	NUM
ajfa-7802	104	69	%	%	NOUN
ajfa-7802	104	70	)	)	PUNCT
ajfa-7802	104	71	chief	chief	ADJ
ajfa-7802	104	72	accounting	accounting	NOUN
ajfa-7802	104	73	officer	officer	NOUN
ajfa-7802	104	74	176(87.56	176(87.56	NUM
ajfa-7802	104	75	%	%	NOUN
ajfa-7802	104	76	)	)	PUNCT
ajfa-7802	104	77	25(12.44	25(12.44	NUM
ajfa-7802	104	78	%	%	NOUN
ajfa-7802	104	79	)	)	PUNCT
ajfa-7802	104	80	all	all	DET
ajfa-7802	104	81	employees	employee	NOUN
ajfa-7802	104	82	28	28	NUM
ajfa-7802	104	83	(	(	PUNCT
ajfa-7802	104	84	13.93	13.93	NUM
ajfa-7802	104	85	%	%	NOUN
ajfa-7802	104	86	)	)	PUNCT
ajfa-7802	104	87	173(86.07	173(86.07	NUM
ajfa-7802	104	88	%	%	NOUN
ajfa-7802	104	89	)	)	PUNCT
ajfa-7802	104	90	reasons	reason	NOUN
ajfa-7802	104	91	for	for	ADP
ajfa-7802	104	92	setting	set	VERB
ajfa-7802	104	93	a	a	DET
ajfa-7802	104	94	code	code	NOUN
ajfa-7802	104	95	of	of	ADP
ajfa-7802	104	96	behavior	behavior	NOUN
ajfa-7802	104	97	prevent	prevent	VERB
ajfa-7802	104	98	misconduct	misconduct	NOUN
ajfa-7802	104	99	77(38.31	77(38.31	NOUN
ajfa-7802	104	100	)	)	PUNCT
ajfa-7802	104	101	124(61.69	124(61.69	NOUN
ajfa-7802	104	102	)	)	PUNCT
ajfa-7802	104	103	avoid	avoid	VERB
ajfa-7802	104	104	crisis	crisis	NOUN
ajfa-7802	104	105	93(46.27	93(46.27	NUM
ajfa-7802	104	106	)	)	PUNCT
ajfa-7802	104	107	108(53.73	108(53.73	NUM
ajfa-7802	104	108	)	)	PUNCT
ajfa-7802	104	109	good	good	ADJ
ajfa-7802	104	110	behavior	behavior	NOUN
ajfa-7802	104	111	98(49.00	98(49.00	NUM
ajfa-7802	104	112	)	)	PUNCT
ajfa-7802	104	113	102(51.00	102(51.00	NUM
ajfa-7802	104	114	)	)	PUNCT
ajfa-7802	104	115	guide	guide	NOUN
ajfa-7802	104	116	employees	employee	NOUN
ajfa-7802	104	117	90(44.78	90(44.78	NUM
ajfa-7802	104	118	)	)	PUNCT
ajfa-7802	104	119	111(55.22	111(55.22	NUM
ajfa-7802	104	120	)	)	PUNCT
ajfa-7802	104	121	protect	protect	VERB
ajfa-7802	104	122	public	public	ADJ
ajfa-7802	104	123	134(66.67	134(66.67	NUM
ajfa-7802	104	124	)	)	PUNCT
ajfa-7802	104	125	67(33.33	67(33.33	X
ajfa-7802	104	126	)	)	PUNCT
ajfa-7802	104	127	protect	protect	VERB
ajfa-7802	104	128	consumers	consumer	NOUN
ajfa-7802	104	129	’	'	PUNCT
ajfa-7802	104	130	and	and	CCONJ
ajfa-7802	104	131	suppliers	supplier	NOUN
ajfa-7802	104	132	’	'	PUNCT
ajfa-7802	104	133	interests	interest	NOUN
ajfa-7802	104	134	112(55.72	112(55.72	NUM
ajfa-7802	104	135	)	)	PUNCT
ajfa-7802	104	136	89(44.28	89(44.28	NUM
ajfa-7802	104	137	)	)	PUNCT
ajfa-7802	104	138	control	control	NOUN
ajfa-7802	104	139	conduct	conduct	VERB
ajfa-7802	104	140	97(48.26	97(48.26	NOUN
ajfa-7802	104	141	)	)	PUNCT
ajfa-7802	104	142	104(51.74	104(51.74	NUM
ajfa-7802	104	143	)	)	PUNCT
ajfa-7802	104	144	others	other	NOUN
ajfa-7802	104	145	188(93.53	188(93.53	NUM
ajfa-7802	104	146	)	)	PUNCT
ajfa-7802	104	147	13(6.47	13(6.47	NUM
ajfa-7802	104	148	)	)	PUNCT
ajfa-7802	104	149	it	it	PRON
ajfa-7802	104	150	seems	seem	VERB
ajfa-7802	104	151	that	that	SCONJ
ajfa-7802	104	152	most	most	ADJ
ajfa-7802	104	153	of	of	ADP
ajfa-7802	104	154	the	the	DET
ajfa-7802	104	155	organizations	organization	NOUN
ajfa-7802	104	156	have	have	AUX
ajfa-7802	104	157	adopted	adopt	VERB
ajfa-7802	104	158	an	an	DET
ajfa-7802	104	159	overall	overall	ADJ
ajfa-7802	104	160	code	code	NOUN
ajfa-7802	104	161	of	of	ADP
ajfa-7802	104	162	behavior	behavior	NOUN
ajfa-7802	104	163	for	for	ADP
ajfa-7802	104	164	their	their	PRON
ajfa-7802	104	165	employees	employee	NOUN
ajfa-7802	104	166	(	(	PUNCT
ajfa-7802	104	167	86.07	86.07	NUM
ajfa-7802	104	168	%	%	NOUN
ajfa-7802	104	169	)	)	PUNCT
ajfa-7802	104	170	;	;	PUNCT
ajfa-7802	104	171	that	that	PRON
ajfa-7802	104	172	is	is	ADV
ajfa-7802	104	173	,	,	PUNCT
ajfa-7802	104	174	a	a	DET
ajfa-7802	104	175	code	code	NOUN
ajfa-7802	104	176	of	of	ADP
ajfa-7802	104	177	ethics	ethic	NOUN
ajfa-7802	104	178	together	together	ADV
ajfa-7802	104	179	with	with	ADP
ajfa-7802	104	180	a	a	DET
ajfa-7802	104	181	code	code	NOUN
ajfa-7802	104	182	of	of	ADP
ajfa-7802	104	183	conduct	conduct	NOUN
ajfa-7802	104	184	.	.	PUNCT
ajfa-7802	105	1	few	few	ADJ
ajfa-7802	105	2	respondents	respondent	NOUN
ajfa-7802	105	3	indicated	indicate	VERB
ajfa-7802	105	4	that	that	SCONJ
ajfa-7802	105	5	a	a	DET
ajfa-7802	105	6	code	code	NOUN
ajfa-7802	105	7	of	of	ADP
ajfa-7802	105	8	behavior	behavior	NOUN
ajfa-7802	105	9	had	have	AUX
ajfa-7802	105	10	been	be	AUX
ajfa-7802	105	11	adopted	adopt	VERB
ajfa-7802	105	12	for	for	ADP
ajfa-7802	105	13	top	top	ADJ
ajfa-7802	105	14	management	management	NOUN
ajfa-7802	105	15	such	such	ADJ
ajfa-7802	105	16	as	as	ADP
ajfa-7802	105	17	board	board	NOUN
ajfa-7802	105	18	of	of	ADP
ajfa-7802	105	19	directors	director	NOUN
ajfa-7802	105	20	,	,	PUNCT
ajfa-7802	105	21	chief	chief	ADJ
ajfa-7802	105	22	executive	executive	ADJ
ajfa-7802	105	23	officers	officer	NOUN
ajfa-7802	105	24	,	,	PUNCT
ajfa-7802	105	25	etc	etc	X
ajfa-7802	105	26	.	.	X
ajfa-7802	106	1	(	(	PUNCT
ajfa-7802	106	2	table	table	NOUN
ajfa-7802	106	3	2	2	NUM
ajfa-7802	106	4	)	)	PUNCT
ajfa-7802	106	5	.	.	PUNCT
ajfa-7802	107	1	this	this	DET
ajfa-7802	107	2	result	result	NOUN
ajfa-7802	107	3	may	may	AUX
ajfa-7802	107	4	indicate	indicate	VERB
ajfa-7802	107	5	that	that	SCONJ
ajfa-7802	107	6	organizations	organization	NOUN
ajfa-7802	107	7	focus	focus	VERB
ajfa-7802	107	8	on	on	ADP
ajfa-7802	107	9	the	the	DET
ajfa-7802	107	10	existence	existence	NOUN
ajfa-7802	107	11	of	of	ADP
ajfa-7802	107	12	cob	cob	NOUN
ajfa-7802	107	13	for	for	ADP
ajfa-7802	107	14	lower	low	ADJ
ajfa-7802	107	15	level	level	NOUN
ajfa-7802	107	16	management	management	NOUN
ajfa-7802	107	17	rather	rather	ADV
ajfa-7802	107	18	than	than	ADP
ajfa-7802	107	19	top	top	ADJ
ajfa-7802	107	20	management	management	NOUN
ajfa-7802	107	21	.	.	PUNCT
ajfa-7802	108	1	furthermore	furthermore	ADV
ajfa-7802	108	2	,	,	PUNCT
ajfa-7802	108	3	most	most	ADJ
ajfa-7802	108	4	of	of	ADP
ajfa-7802	108	5	the	the	DET
ajfa-7802	108	6	respondents	respondent	NOUN
ajfa-7802	108	7	believe	believe	VERB
ajfa-7802	108	8	that	that	SCONJ
ajfa-7802	108	9	,	,	PUNCT
ajfa-7802	108	10	to	to	ADP
ajfa-7802	108	11	a	a	DET
ajfa-7802	108	12	lesser	less	ADJ
ajfa-7802	108	13	extent	extent	NOUN
ajfa-7802	108	14	,	,	PUNCT
ajfa-7802	108	15	setting	set	VERB
ajfa-7802	108	16	a	a	DET
ajfa-7802	108	17	cob	cob	NOUN
ajfa-7802	108	18	protects	protect	VERB
ajfa-7802	108	19	the	the	DET
ajfa-7802	108	20	public	public	NOUN
ajfa-7802	108	21	and	and	CCONJ
ajfa-7802	108	22	it	it	PRON
ajfa-7802	108	23	controls	control	VERB
ajfa-7802	108	24	behaviors	behavior	NOUN
ajfa-7802	108	25	.	.	PUNCT
ajfa-7802	109	1	table	table	NOUN
ajfa-7802	109	2	3	3	NUM
ajfa-7802	109	3	shows	show	VERB
ajfa-7802	109	4	that	that	SCONJ
ajfa-7802	109	5	most	most	ADJ
ajfa-7802	109	6	of	of	ADP
ajfa-7802	109	7	the	the	DET
ajfa-7802	109	8	codes	code	NOUN
ajfa-7802	109	9	of	of	ADP
ajfa-7802	109	10	behavior	behavior	NOUN
ajfa-7802	109	11	(	(	PUNCT
ajfa-7802	109	12	42.39	42.39	NUM
ajfa-7802	109	13	%	%	NOUN
ajfa-7802	109	14	)	)	PUNCT
ajfa-7802	109	15	had	have	AUX
ajfa-7802	109	16	been	be	AUX
ajfa-7802	109	17	initiated	initiate	VERB
ajfa-7802	109	18	as	as	ADV
ajfa-7802	109	19	late	late	ADV
ajfa-7802	109	20	as	as	ADP
ajfa-7802	109	21	2000	2000	NUM
ajfa-7802	109	22	,	,	PUNCT
ajfa-7802	109	23	indicating	indicate	VERB
ajfa-7802	109	24	the	the	DET
ajfa-7802	109	25	recent	recent	ADJ
ajfa-7802	109	26	awareness	awareness	NOUN
ajfa-7802	109	27	of	of	ADP
ajfa-7802	109	28	the	the	DET
ajfa-7802	109	29	organizations	organization	NOUN
ajfa-7802	109	30	regarding	regard	VERB
ajfa-7802	109	31	this	this	DET
ajfa-7802	109	32	matter	matter	NOUN
ajfa-7802	109	33	.	.	PUNCT
ajfa-7802	110	1	the	the	DET
ajfa-7802	110	2	results	result	NOUN
ajfa-7802	110	3	in	in	ADP
ajfa-7802	110	4	table	table	NOUN
ajfa-7802	110	5	asian	asian	ADJ
ajfa-7802	110	6	journal	journal	NOUN
ajfa-7802	110	7	of	of	ADP
ajfa-7802	110	8	finance	finance	PROPN
ajfa-7802	110	9	&	&	CCONJ
ajfa-7802	110	10	accounting	accounting	PROPN
ajfa-7802	110	11	issn	issn	PROPN
ajfa-7802	110	12	1946	1946	NUM
ajfa-7802	110	13	-	-	PUNCT
ajfa-7802	110	14	052x	052x	NOUN
ajfa-7802	110	15	2015	2015	NUM
ajfa-7802	110	16	,	,	PUNCT
ajfa-7802	110	17	vol	vol	NOUN
ajfa-7802	110	18	.	.	PROPN
ajfa-7802	110	19	7	7	NUM
ajfa-7802	110	20	,	,	PUNCT
ajfa-7802	110	21	no	no	INTJ
ajfa-7802	110	22	.	.	NOUN
ajfa-7802	110	23	1	1	NUM
ajfa-7802	110	24	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-7802	110	25	214	214	NUM
ajfa-7802	110	26	3	3	NUM
ajfa-7802	110	27	further	far	ADV
ajfa-7802	110	28	highlight	highlight	VERB
ajfa-7802	110	29	that	that	SCONJ
ajfa-7802	110	30	a	a	DET
ajfa-7802	110	31	majority	majority	NOUN
ajfa-7802	110	32	of	of	ADP
ajfa-7802	110	33	the	the	DET
ajfa-7802	110	34	respondents	respondent	NOUN
ajfa-7802	110	35	(	(	PUNCT
ajfa-7802	110	36	94.5	94.5	NUM
ajfa-7802	110	37	%	%	NOUN
ajfa-7802	110	38	)	)	PUNCT
ajfa-7802	110	39	perceive	perceive	NOUN
ajfa-7802	110	40	that	that	SCONJ
ajfa-7802	110	41	the	the	DET
ajfa-7802	110	42	code	code	NOUN
ajfa-7802	110	43	of	of	ADP
ajfa-7802	110	44	behavior	behavior	NOUN
ajfa-7802	110	45	should	should	AUX
ajfa-7802	110	46	be	be	AUX
ajfa-7802	110	47	set	set	VERB
ajfa-7802	110	48	for	for	ADP
ajfa-7802	110	49	all	all	DET
ajfa-7802	110	50	employees	employee	NOUN
ajfa-7802	110	51	so	so	SCONJ
ajfa-7802	110	52	as	as	SCONJ
ajfa-7802	110	53	to	to	PART
ajfa-7802	110	54	prevent	prevent	VERB
ajfa-7802	110	55	misconduct	misconduct	NOUN
ajfa-7802	110	56	,	,	PUNCT
ajfa-7802	110	57	avoid	avoid	VERB
ajfa-7802	110	58	crisis	crisis	NOUN
ajfa-7802	110	59	,	,	PUNCT
ajfa-7802	110	60	encourage	encourage	VERB
ajfa-7802	110	61	good	good	ADJ
ajfa-7802	110	62	behavior	behavior	NOUN
ajfa-7802	110	63	,	,	PUNCT
ajfa-7802	110	64	guide	guide	VERB
ajfa-7802	110	65	employees	employee	NOUN
ajfa-7802	110	66	and	and	CCONJ
ajfa-7802	110	67	protect	protect	VERB
ajfa-7802	110	68	consumers	consumer	NOUN
ajfa-7802	110	69	and	and	CCONJ
ajfa-7802	110	70	suppliers	supplier	NOUN
ajfa-7802	110	71	’	'	PUNCT
ajfa-7802	110	72	interests	interest	NOUN
ajfa-7802	110	73	.	.	PUNCT
ajfa-7802	111	1	table	table	NOUN
ajfa-7802	111	2	3	3	NUM
ajfa-7802	111	3	.	.	X
ajfa-7802	111	4	date	date	NOUN
ajfa-7802	111	5	of	of	ADP
ajfa-7802	111	6	initiating	initiate	VERB
ajfa-7802	111	7	code	code	NOUN
ajfa-7802	111	8	of	of	ADP
ajfa-7802	111	9	behavior	behavior	NOUN
ajfa-7802	111	10	and	and	CCONJ
ajfa-7802	111	11	its	its	PRON
ajfa-7802	111	12	need	need	NOUN
ajfa-7802	111	13	number	number	NOUN
ajfa-7802	111	14	of	of	ADP
ajfa-7802	111	15	respondents	respondent	NOUN
ajfa-7802	111	16	(	(	PUNCT
ajfa-7802	111	17	%	%	INTJ
ajfa-7802	111	18	)	)	PUNCT
ajfa-7802	111	19	date	date	NOUN
ajfa-7802	111	20	of	of	ADP
ajfa-7802	111	21	initiating	initiate	VERB
ajfa-7802	111	22	code	code	NOUN
ajfa-7802	111	23	of	of	ADP
ajfa-7802	111	24	behavior	behavior	NOUN
ajfa-7802	111	25	2000	2000	NUM
ajfa-7802	111	26	-	-	SYM
ajfa-7802	111	27	2010	2010	NUM
ajfa-7802	111	28	39	39	NUM
ajfa-7802	111	29	(	(	PUNCT
ajfa-7802	111	30	42.4	42.4	NUM
ajfa-7802	111	31	%	%	NOUN
ajfa-7802	111	32	)	)	PUNCT
ajfa-7802	111	33	1990	1990	NUM
ajfa-7802	111	34	-	-	SYM
ajfa-7802	111	35	1999	1999	NUM
ajfa-7802	111	36	20	20	NUM
ajfa-7802	111	37	(	(	PUNCT
ajfa-7802	111	38	21.7	21.7	NUM
ajfa-7802	111	39	%	%	NOUN
ajfa-7802	111	40	)	)	PUNCT
ajfa-7802	111	41	1980	1980	NUM
ajfa-7802	111	42	-	-	SYM
ajfa-7802	111	43	1989	1989	NUM
ajfa-7802	111	44	20	20	NUM
ajfa-7802	111	45	(	(	PUNCT
ajfa-7802	111	46	21.7	21.7	NUM
ajfa-7802	111	47	%	%	NOUN
ajfa-7802	111	48	)	)	PUNCT
ajfa-7802	111	49	1970	1970	NUM
ajfa-7802	111	50	-	-	SYM
ajfa-7802	111	51	1979	1979	NUM
ajfa-7802	111	52	13	13	NUM
ajfa-7802	111	53	(	(	PUNCT
ajfa-7802	111	54	14.1	14.1	NUM
ajfa-7802	111	55	%	%	NOUN
ajfa-7802	111	56	)	)	PUNCT
ajfa-7802	111	57	need	need	VERB
ajfa-7802	111	58	for	for	ADP
ajfa-7802	111	59	code	code	NOUN
ajfa-7802	111	60	of	of	ADP
ajfa-7802	111	61	behavior	behavior	NOUN
ajfa-7802	111	62	yes	yes	INTJ
ajfa-7802	111	63	for	for	ADP
ajfa-7802	111	64	all	all	DET
ajfa-7802	111	65	employees	employee	NOUN
ajfa-7802	111	66	189	189	NUM
ajfa-7802	111	67	(	(	PUNCT
ajfa-7802	111	68	94.5	94.5	NUM
ajfa-7802	111	69	%	%	NOUN
ajfa-7802	111	70	)	)	PUNCT
ajfa-7802	111	71	yes	yes	INTJ
ajfa-7802	111	72	for	for	ADP
ajfa-7802	111	73	chief	chief	ADJ
ajfa-7802	111	74	accounting	accounting	NOUN
ajfa-7802	111	75	and	and	CCONJ
ajfa-7802	111	76	finance	finance	NOUN
ajfa-7802	111	77	officers	officer	NOUN
ajfa-7802	111	78	only	only	ADV
ajfa-7802	111	79	7	7	NUM
ajfa-7802	111	80	(	(	PUNCT
ajfa-7802	111	81	3.5	3.5	NUM
ajfa-7802	111	82	%	%	NOUN
ajfa-7802	111	83	)	)	PUNCT
ajfa-7802	111	84	no	no	DET
ajfa-7802	111	85	need	need	NOUN
ajfa-7802	111	86	4	4	NUM
ajfa-7802	111	87	(	(	PUNCT
ajfa-7802	111	88	2	2	NUM
ajfa-7802	111	89	%	%	NOUN
ajfa-7802	111	90	)	)	PUNCT
ajfa-7802	111	91	4.1.1	4.1.1	NUM
ajfa-7802	111	92	evaluation	evaluation	NOUN
ajfa-7802	111	93	of	of	ADP
ajfa-7802	111	94	ethical	ethical	ADJ
ajfa-7802	111	95	work	work	NOUN
ajfa-7802	111	96	environment	environment	NOUN
ajfa-7802	111	97	considering	consider	VERB
ajfa-7802	111	98	the	the	DET
ajfa-7802	111	99	importance	importance	NOUN
ajfa-7802	111	100	of	of	ADP
ajfa-7802	111	101	a	a	DET
ajfa-7802	111	102	strong	strong	ADJ
ajfa-7802	111	103	foundation	foundation	NOUN
ajfa-7802	111	104	of	of	ADP
ajfa-7802	111	105	ethics	ethic	NOUN
ajfa-7802	111	106	,	,	PUNCT
ajfa-7802	111	107	the	the	DET
ajfa-7802	111	108	study	study	NOUN
ajfa-7802	111	109	investigated	investigate	VERB
ajfa-7802	111	110	the	the	DET
ajfa-7802	111	111	existence	existence	NOUN
ajfa-7802	111	112	of	of	ADP
ajfa-7802	111	113	the	the	DET
ajfa-7802	111	114	ethics	ethic	NOUN
ajfa-7802	111	115	environment	environment	NOUN
ajfa-7802	111	116	in	in	ADP
ajfa-7802	111	117	the	the	DET
ajfa-7802	111	118	organizations	organization	NOUN
ajfa-7802	111	119	under	under	ADP
ajfa-7802	111	120	study	study	NOUN
ajfa-7802	111	121	.	.	PUNCT
ajfa-7802	112	1	this	this	PRON
ajfa-7802	112	2	was	be	AUX
ajfa-7802	112	3	accomplished	accomplish	VERB
ajfa-7802	112	4	by	by	ADP
ajfa-7802	112	5	studying	study	VERB
ajfa-7802	112	6	and	and	CCONJ
ajfa-7802	112	7	analyzing	analyze	VERB
ajfa-7802	112	8	(	(	PUNCT
ajfa-7802	112	9	tables	table	NOUN
ajfa-7802	112	10	4	4	NUM
ajfa-7802	112	11	,	,	PUNCT
ajfa-7802	112	12	5	5	NUM
ajfa-7802	112	13	)	)	PUNCT
ajfa-7802	112	14	factors	factor	NOUN
ajfa-7802	112	15	identified	identify	VERB
ajfa-7802	112	16	in	in	ADP
ajfa-7802	112	17	the	the	DET
ajfa-7802	112	18	literature	literature	NOUN
ajfa-7802	112	19	as	as	ADP
ajfa-7802	112	20	components	component	NOUN
ajfa-7802	112	21	of	of	ADP
ajfa-7802	112	22	ethics	ethic	NOUN
ajfa-7802	112	23	environment	environment	NOUN
ajfa-7802	112	24	.	.	PUNCT
ajfa-7802	113	1	the	the	DET
ajfa-7802	113	2	strengths	strength	NOUN
ajfa-7802	113	3	and	and	CCONJ
ajfa-7802	113	4	weaknesses	weakness	NOUN
ajfa-7802	113	5	of	of	ADP
ajfa-7802	113	6	the	the	DET
ajfa-7802	113	7	ethics	ethic	NOUN
ajfa-7802	113	8	environment	environment	NOUN
ajfa-7802	113	9	are	be	AUX
ajfa-7802	113	10	deduced	deduce	VERB
ajfa-7802	113	11	therein	therein	ADV
ajfa-7802	113	12	.	.	PUNCT
ajfa-7802	114	1	table	table	NOUN
ajfa-7802	114	2	4	4	NUM
ajfa-7802	114	3	shows	show	VERB
ajfa-7802	114	4	that	that	SCONJ
ajfa-7802	114	5	most	most	ADJ
ajfa-7802	114	6	of	of	ADP
ajfa-7802	114	7	the	the	DET
ajfa-7802	114	8	respondents	respondent	NOUN
ajfa-7802	114	9	(	(	PUNCT
ajfa-7802	114	10	63.45	63.45	NUM
ajfa-7802	114	11	%	%	NOUN
ajfa-7802	114	12	)	)	PUNCT
ajfa-7802	114	13	indicated	indicate	VERB
ajfa-7802	114	14	that	that	SCONJ
ajfa-7802	114	15	an	an	DET
ajfa-7802	114	16	ethics	ethic	NOUN
ajfa-7802	114	17	committee	committee	NOUN
ajfa-7802	114	18	/	/	SYM
ajfa-7802	114	19	officer	officer	NOUN
ajfa-7802	114	20	exists	exist	VERB
ajfa-7802	114	21	in	in	ADP
ajfa-7802	114	22	their	their	PRON
ajfa-7802	114	23	organizations	organization	NOUN
ajfa-7802	114	24	and	and	CCONJ
ajfa-7802	114	25	most	most	ADJ
ajfa-7802	114	26	of	of	ADP
ajfa-7802	114	27	these	these	DET
ajfa-7802	114	28	committees	committee	NOUN
ajfa-7802	114	29	(	(	PUNCT
ajfa-7802	114	30	93.72	93.72	NUM
ajfa-7802	114	31	%	%	NOUN
ajfa-7802	114	32	)	)	PUNCT
ajfa-7802	114	33	have	have	VERB
ajfa-7802	114	34	at	at	ADV
ajfa-7802	114	35	least	least	ADV
ajfa-7802	114	36	one	one	NUM
ajfa-7802	114	37	financial	financial	ADJ
ajfa-7802	114	38	expert	expert	NOUN
ajfa-7802	114	39	as	as	ADP
ajfa-7802	114	40	a	a	DET
ajfa-7802	114	41	member	member	NOUN
ajfa-7802	114	42	.	.	PUNCT
ajfa-7802	115	1	this	this	DET
ajfa-7802	115	2	result	result	NOUN
ajfa-7802	115	3	is	be	AUX
ajfa-7802	115	4	in	in	ADP
ajfa-7802	115	5	line	line	NOUN
ajfa-7802	115	6	with	with	ADP
ajfa-7802	115	7	the	the	DET
ajfa-7802	115	8	recent	recent	ADJ
ajfa-7802	115	9	legislatives	legislative	NOUN
ajfa-7802	115	10	at	at	ADP
ajfa-7802	115	11	both	both	CCONJ
ajfa-7802	115	12	national	national	ADJ
ajfa-7802	115	13	and	and	CCONJ
ajfa-7802	115	14	international	international	ADJ
ajfa-7802	115	15	levels	level	NOUN
ajfa-7802	115	16	,	,	PUNCT
ajfa-7802	115	17	as	as	SCONJ
ajfa-7802	115	18	outlined	outline	VERB
ajfa-7802	115	19	at	at	ADP
ajfa-7802	115	20	the	the	DET
ajfa-7802	115	21	beginning	beginning	NOUN
ajfa-7802	115	22	of	of	ADP
ajfa-7802	115	23	this	this	DET
ajfa-7802	115	24	study	study	NOUN
ajfa-7802	115	25	.	.	PUNCT
ajfa-7802	116	1	furthermore	furthermore	ADV
ajfa-7802	116	2	,	,	PUNCT
ajfa-7802	116	3	table	table	NOUN
ajfa-7802	116	4	4	4	NUM
ajfa-7802	116	5	reveals	reveal	VERB
ajfa-7802	116	6	one	one	NUM
ajfa-7802	116	7	of	of	ADP
ajfa-7802	116	8	the	the	DET
ajfa-7802	116	9	weaknesses	weakness	NOUN
ajfa-7802	116	10	of	of	ADP
ajfa-7802	116	11	the	the	DET
ajfa-7802	116	12	ethics	ethic	NOUN
ajfa-7802	116	13	environment	environment	NOUN
ajfa-7802	116	14	under	under	ADP
ajfa-7802	116	15	study	study	NOUN
ajfa-7802	116	16	.	.	PUNCT
ajfa-7802	117	1	the	the	DET
ajfa-7802	117	2	setting	setting	NOUN
ajfa-7802	117	3	of	of	ADP
ajfa-7802	117	4	the	the	DET
ajfa-7802	117	5	code	code	NOUN
ajfa-7802	117	6	of	of	ADP
ajfa-7802	117	7	behavior	behavior	NOUN
ajfa-7802	117	8	seems	seem	VERB
ajfa-7802	117	9	to	to	PART
ajfa-7802	117	10	be	be	AUX
ajfa-7802	117	11	a	a	DET
ajfa-7802	117	12	mixed	mixed	ADJ
ajfa-7802	117	13	responsibility	responsibility	NOUN
ajfa-7802	117	14	between	between	ADP
ajfa-7802	117	15	legal	legal	ADJ
ajfa-7802	117	16	departments	department	NOUN
ajfa-7802	117	17	and	and	CCONJ
ajfa-7802	117	18	outside	outside	ADJ
ajfa-7802	117	19	councils	council	NOUN
ajfa-7802	117	20	,	,	PUNCT
ajfa-7802	117	21	with	with	ADP
ajfa-7802	117	22	minimal	minimal	ADJ
ajfa-7802	117	23	participation	participation	NOUN
ajfa-7802	117	24	from	from	ADP
ajfa-7802	117	25	the	the	DET
ajfa-7802	117	26	employees	employee	NOUN
ajfa-7802	117	27	(	(	PUNCT
ajfa-7802	117	28	15.92	15.92	NUM
ajfa-7802	117	29	%	%	NOUN
ajfa-7802	117	30	)	)	PUNCT
ajfa-7802	117	31	.	.	PUNCT
ajfa-7802	118	1	this	this	PRON
ajfa-7802	118	2	may	may	AUX
ajfa-7802	118	3	be	be	AUX
ajfa-7802	118	4	a	a	DET
ajfa-7802	118	5	drawback	drawback	NOUN
ajfa-7802	118	6	or	or	CCONJ
ajfa-7802	118	7	a	a	DET
ajfa-7802	118	8	cause	cause	NOUN
ajfa-7802	118	9	for	for	ADP
ajfa-7802	118	10	potential	potential	ADJ
ajfa-7802	118	11	problem	problem	NOUN
ajfa-7802	118	12	for	for	ADP
ajfa-7802	118	13	the	the	DET
ajfa-7802	118	14	organization	organization	NOUN
ajfa-7802	118	15	.	.	PUNCT
ajfa-7802	119	1	it	it	PRON
ajfa-7802	119	2	may	may	AUX
ajfa-7802	119	3	be	be	AUX
ajfa-7802	119	4	better	well	ADJ
ajfa-7802	119	5	for	for	SCONJ
ajfa-7802	119	6	the	the	DET
ajfa-7802	119	7	organization	organization	NOUN
ajfa-7802	119	8	to	to	PART
ajfa-7802	119	9	establish	establish	VERB
ajfa-7802	119	10	a	a	DET
ajfa-7802	119	11	code	code	NOUN
ajfa-7802	119	12	of	of	ADP
ajfa-7802	119	13	behavior	behavior	NOUN
ajfa-7802	119	14	where	where	SCONJ
ajfa-7802	119	15	the	the	DET
ajfa-7802	119	16	rules	rule	NOUN
ajfa-7802	119	17	are	be	AUX
ajfa-7802	119	18	set	set	VERB
ajfa-7802	119	19	by	by	ADP
ajfa-7802	119	20	the	the	DET
ajfa-7802	119	21	ruled	rule	VERB
ajfa-7802	119	22	and	and	CCONJ
ajfa-7802	119	23	hence	hence	ADV
ajfa-7802	119	24	may	may	AUX
ajfa-7802	119	25	promote	promote	VERB
ajfa-7802	119	26	more	more	ADV
ajfa-7802	119	27	positive	positive	ADJ
ajfa-7802	119	28	behavior	behavior	NOUN
ajfa-7802	119	29	from	from	ADP
ajfa-7802	119	30	the	the	DET
ajfa-7802	119	31	employees	employee	NOUN
ajfa-7802	119	32	towards	towards	ADP
ajfa-7802	119	33	the	the	DET
ajfa-7802	119	34	code	code	NOUN
ajfa-7802	119	35	of	of	ADP
ajfa-7802	119	36	behavior	behavior	NOUN
ajfa-7802	119	37	within	within	ADP
ajfa-7802	119	38	their	their	PRON
ajfa-7802	119	39	organizations	organization	NOUN
ajfa-7802	119	40	.	.	PUNCT
ajfa-7802	120	1	asian	asian	ADJ
ajfa-7802	120	2	journal	journal	PROPN
ajfa-7802	120	3	of	of	ADP
ajfa-7802	120	4	finance	finance	PROPN
ajfa-7802	120	5	&	&	CCONJ
ajfa-7802	120	6	accounting	accounting	PROPN
ajfa-7802	120	7	issn	issn	PROPN
ajfa-7802	120	8	1946	1946	NUM
ajfa-7802	120	9	-	-	PUNCT
ajfa-7802	120	10	052x	052x	NOUN
ajfa-7802	120	11	2015	2015	NUM
ajfa-7802	120	12	,	,	PUNCT
ajfa-7802	120	13	vol	vol	NOUN
ajfa-7802	120	14	.	.	PROPN
ajfa-7802	120	15	7	7	NUM
ajfa-7802	120	16	,	,	PUNCT
ajfa-7802	120	17	no	no	INTJ
ajfa-7802	120	18	.	.	NOUN
ajfa-7802	120	19	1	1	NUM
ajfa-7802	120	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-7802	120	21	215	215	NUM
ajfa-7802	120	22	table	table	NOUN
ajfa-7802	120	23	4	4	NUM
ajfa-7802	120	24	.	.	PUNCT
ajfa-7802	121	1	components	component	NOUN
ajfa-7802	121	2	of	of	ADP
ajfa-7802	121	3	ethics	ethic	NOUN
ajfa-7802	121	4	environment	environment	NOUN
ajfa-7802	122	1	no	no	INTJ
ajfa-7802	122	2	yes	yes	INTJ
ajfa-7802	122	3	existence	existence	NOUN
ajfa-7802	122	4	of	of	ADP
ajfa-7802	122	5	ethics	ethic	NOUN
ajfa-7802	122	6	committee	committee	NOUN
ajfa-7802	122	7	/	/	SYM
ajfa-7802	122	8	officer	officer	NOUN
ajfa-7802	122	9	72	72	NUM
ajfa-7802	122	10	(	(	PUNCT
ajfa-7802	122	11	36.6	36.6	NUM
ajfa-7802	122	12	%	%	NOUN
ajfa-7802	122	13	)	)	PUNCT
ajfa-7802	122	14	125	125	NUM
ajfa-7802	122	15	(	(	PUNCT
ajfa-7802	122	16	63.5	63.5	NUM
ajfa-7802	122	17	%	%	NOUN
ajfa-7802	122	18	)	)	PUNCT
ajfa-7802	122	19	existence	existence	NOUN
ajfa-7802	122	20	of	of	ADP
ajfa-7802	122	21	one	one	NUM
ajfa-7802	122	22	financial	financial	ADJ
ajfa-7802	122	23	expert	expert	NOUN
ajfa-7802	122	24	12	12	NUM
ajfa-7802	122	25	(	(	PUNCT
ajfa-7802	122	26	6.3	6.3	NUM
ajfa-7802	122	27	%	%	NOUN
ajfa-7802	122	28	)	)	PUNCT
ajfa-7802	122	29	179	179	NUM
ajfa-7802	122	30	(	(	PUNCT
ajfa-7802	122	31	93.7	93.7	NUM
ajfa-7802	122	32	%	%	NOUN
ajfa-7802	122	33	)	)	PUNCT
ajfa-7802	122	34	setting	setting	NOUN
ajfa-7802	122	35	of	of	ADP
ajfa-7802	122	36	code	code	NOUN
ajfa-7802	122	37	of	of	ADP
ajfa-7802	122	38	behavior	behavior	NOUN
ajfa-7802	122	39	legal	legal	ADJ
ajfa-7802	122	40	department	department	NOUN
ajfa-7802	122	41	117(58.21	117(58.21	NUM
ajfa-7802	122	42	)	)	PUNCT
ajfa-7802	122	43	84(41.79	84(41.79	NUM
ajfa-7802	122	44	)	)	PUNCT
ajfa-7802	122	45	outside	outside	ADP
ajfa-7802	122	46	counsel	counsel	NOUN
ajfa-7802	122	47	143(71.14	143(71.14	NUM
ajfa-7802	122	48	)	)	PUNCT
ajfa-7802	122	49	58(28.86	58(28.86	NOUN
ajfa-7802	122	50	)	)	PUNCT
ajfa-7802	122	51	board	board	NOUN
ajfa-7802	122	52	of	of	ADP
ajfa-7802	122	53	directors	director	NOUN
ajfa-7802	122	54	135(67.16	135(67.16	NUM
ajfa-7802	122	55	)	)	PUNCT
ajfa-7802	122	56	66(32.84	66(32.84	NUM
ajfa-7802	122	57	)	)	PUNCT
ajfa-7802	122	58	employee	employee	NOUN
ajfa-7802	122	59	participation	participation	NOUN
ajfa-7802	122	60	169(84.08	169(84.08	NUM
ajfa-7802	122	61	)	)	PUNCT
ajfa-7802	122	62	32(15.92	32(15.92	NUM
ajfa-7802	122	63	)	)	PUNCT
ajfa-7802	122	64	chief	chief	ADJ
ajfa-7802	122	65	executive	executive	ADJ
ajfa-7802	122	66	officers	officer	NOUN
ajfa-7802	122	67	142(70.65	142(70.65	ADV
ajfa-7802	122	68	)	)	PUNCT
ajfa-7802	122	69	59(29.35	59(29.35	NUM
ajfa-7802	122	70	)	)	PUNCT
ajfa-7802	122	71	others	other	NOUN
ajfa-7802	122	72	152(75.62	152(75.62	NUM
ajfa-7802	122	73	)	)	PUNCT
ajfa-7802	122	74	49(24.38	49(24.38	NUM
ajfa-7802	122	75	)	)	PUNCT
ajfa-7802	122	76	global	global	ADJ
ajfa-7802	122	77	code	code	NOUN
ajfa-7802	122	78	of	of	ADP
ajfa-7802	122	79	behavior	behavior	NOUN
ajfa-7802	122	80	61	61	NUM
ajfa-7802	122	81	(	(	PUNCT
ajfa-7802	122	82	30.8	30.8	NUM
ajfa-7802	122	83	%	%	NOUN
ajfa-7802	122	84	)	)	PUNCT
ajfa-7802	122	85	137	137	NUM
ajfa-7802	122	86	(	(	PUNCT
ajfa-7802	122	87	69.2	69.2	NUM
ajfa-7802	122	88	%	%	NOUN
ajfa-7802	122	89	)	)	PUNCT
ajfa-7802	122	90	finally	finally	ADV
ajfa-7802	122	91	,	,	PUNCT
ajfa-7802	122	92	the	the	DET
ajfa-7802	122	93	fact	fact	NOUN
ajfa-7802	122	94	that	that	SCONJ
ajfa-7802	122	95	the	the	DET
ajfa-7802	122	96	code	code	NOUN
ajfa-7802	122	97	of	of	ADP
ajfa-7802	122	98	behavior	behavior	NOUN
ajfa-7802	122	99	is	be	AUX
ajfa-7802	122	100	global	global	ADJ
ajfa-7802	122	101	strengthens	strengthen	VERB
ajfa-7802	122	102	the	the	DET
ajfa-7802	122	103	ethics	ethic	NOUN
ajfa-7802	122	104	environment	environment	NOUN
ajfa-7802	122	105	69.19	69.19	NUM
ajfa-7802	122	106	%	%	NOUN
ajfa-7802	122	107	since	since	SCONJ
ajfa-7802	122	108	it	it	PRON
ajfa-7802	122	109	is	be	AUX
ajfa-7802	122	110	available	available	ADJ
ajfa-7802	122	111	in	in	ADP
ajfa-7802	122	112	more	more	ADJ
ajfa-7802	122	113	than	than	ADP
ajfa-7802	122	114	one	one	NUM
ajfa-7802	122	115	language	language	NOUN
ajfa-7802	122	116	.	.	PUNCT
ajfa-7802	123	1	a	a	DET
ajfa-7802	123	2	further	further	ADJ
ajfa-7802	123	3	weakness	weakness	NOUN
ajfa-7802	123	4	deduced	deduce	VERB
ajfa-7802	123	5	from	from	ADP
ajfa-7802	123	6	the	the	DET
ajfa-7802	123	7	results	result	NOUN
ajfa-7802	123	8	of	of	ADP
ajfa-7802	123	9	table	table	NOUN
ajfa-7802	123	10	5	5	NUM
ajfa-7802	123	11	is	be	AUX
ajfa-7802	123	12	that	that	SCONJ
ajfa-7802	123	13	the	the	DET
ajfa-7802	123	14	responsibility	responsibility	NOUN
ajfa-7802	123	15	to	to	PART
ajfa-7802	123	16	check	check	VERB
ajfa-7802	123	17	ethics	ethic	NOUN
ajfa-7802	123	18	complaints	complaint	NOUN
ajfa-7802	123	19	does	do	AUX
ajfa-7802	123	20	not	not	PART
ajfa-7802	123	21	lie	lie	VERB
ajfa-7802	123	22	with	with	ADP
ajfa-7802	123	23	the	the	DET
ajfa-7802	123	24	ethics	ethic	NOUN
ajfa-7802	123	25	committee	committee	NOUN
ajfa-7802	123	26	(	(	PUNCT
ajfa-7802	123	27	25.89	25.89	NUM
ajfa-7802	123	28	%	%	NOUN
ajfa-7802	123	29	)	)	PUNCT
ajfa-7802	123	30	.	.	PUNCT
ajfa-7802	124	1	on	on	ADP
ajfa-7802	124	2	a	a	DET
ajfa-7802	124	3	more	more	ADV
ajfa-7802	124	4	positive	positive	ADJ
ajfa-7802	124	5	note	note	NOUN
ajfa-7802	124	6	,	,	PUNCT
ajfa-7802	124	7	most	most	ADJ
ajfa-7802	124	8	of	of	ADP
ajfa-7802	124	9	the	the	DET
ajfa-7802	124	10	respondents	respondent	NOUN
ajfa-7802	124	11	(	(	PUNCT
ajfa-7802	124	12	70.16	70.16	NUM
ajfa-7802	124	13	%	%	NOUN
ajfa-7802	124	14	)	)	PUNCT
ajfa-7802	124	15	indicated	indicate	VERB
ajfa-7802	124	16	that	that	SCONJ
ajfa-7802	124	17	the	the	DET
ajfa-7802	124	18	main	main	ADJ
ajfa-7802	124	19	responsibility	responsibility	NOUN
ajfa-7802	124	20	for	for	ADP
ajfa-7802	124	21	updating	update	VERB
ajfa-7802	124	22	the	the	DET
ajfa-7802	124	23	code	code	NOUN
ajfa-7802	124	24	of	of	ADP
ajfa-7802	124	25	behavior	behavior	NOUN
ajfa-7802	124	26	lies	lie	VERB
ajfa-7802	124	27	with	with	ADP
ajfa-7802	124	28	the	the	DET
ajfa-7802	124	29	internal	internal	ADJ
ajfa-7802	124	30	parties	party	NOUN
ajfa-7802	124	31	who	who	PRON
ajfa-7802	124	32	may	may	AUX
ajfa-7802	124	33	be	be	AUX
ajfa-7802	124	34	better	well	ADV
ajfa-7802	124	35	acquainted	acquaint	VERB
ajfa-7802	124	36	with	with	ADP
ajfa-7802	124	37	the	the	DET
ajfa-7802	124	38	ethics	ethic	NOUN
ajfa-7802	124	39	environment	environment	NOUN
ajfa-7802	124	40	.	.	PUNCT
ajfa-7802	125	1	table	table	NOUN
ajfa-7802	125	2	5	5	NUM
ajfa-7802	125	3	.	.	PUNCT
ajfa-7802	126	1	components	component	NOUN
ajfa-7802	126	2	of	of	ADP
ajfa-7802	126	3	ethics	ethic	NOUN
ajfa-7802	126	4	environment	environment	NOUN
ajfa-7802	126	5	(	(	PUNCT
ajfa-7802	126	6	continued	continued	ADJ
ajfa-7802	126	7	)	)	PUNCT
ajfa-7802	126	8	number	number	NOUN
ajfa-7802	126	9	of	of	ADP
ajfa-7802	126	10	respondents	respondent	NOUN
ajfa-7802	126	11	(	(	PUNCT
ajfa-7802	126	12	%	%	INTJ
ajfa-7802	126	13	)	)	PUNCT
ajfa-7802	126	14	responsibility	responsibility	NOUN
ajfa-7802	126	15	to	to	PART
ajfa-7802	126	16	check	check	VERB
ajfa-7802	126	17	on	on	ADP
ajfa-7802	126	18	complaints	complaint	NOUN
ajfa-7802	126	19	ethics	ethic	NOUN
ajfa-7802	126	20	committee	committee	PROPN
ajfa-7802	126	21	51	51	NUM
ajfa-7802	126	22	(	(	PUNCT
ajfa-7802	126	23	25.9	25.9	NUM
ajfa-7802	126	24	%	%	NOUN
ajfa-7802	126	25	)	)	PUNCT
ajfa-7802	126	26	internal	internal	ADJ
ajfa-7802	126	27	auditor	auditor	NOUN
ajfa-7802	126	28	40	40	NUM
ajfa-7802	126	29	(	(	PUNCT
ajfa-7802	126	30	20.3	20.3	NUM
ajfa-7802	126	31	%	%	NOUN
ajfa-7802	126	32	)	)	PUNCT
ajfa-7802	126	33	other	other	ADJ
ajfa-7802	126	34	106	106	NUM
ajfa-7802	126	35	(	(	PUNCT
ajfa-7802	126	36	53.8	53.8	NUM
ajfa-7802	126	37	%	%	NOUN
ajfa-7802	126	38	)	)	PUNCT
ajfa-7802	126	39	responsibility	responsibility	NOUN
ajfa-7802	126	40	to	to	PART
ajfa-7802	126	41	update	update	VERB
ajfa-7802	126	42	code	code	NOUN
ajfa-7802	126	43	of	of	ADP
ajfa-7802	126	44	behavior	behavior	NOUN
ajfa-7802	126	45	external	external	ADJ
ajfa-7802	126	46	auditors	auditor	NOUN
ajfa-7802	126	47	18	18	NUM
ajfa-7802	126	48	(	(	PUNCT
ajfa-7802	126	49	9.4	9.4	NUM
ajfa-7802	126	50	%	%	NOUN
ajfa-7802	126	51	)	)	PUNCT
ajfa-7802	126	52	other	other	ADJ
ajfa-7802	126	53	external	external	ADJ
ajfa-7802	126	54	parties	party	NOUN
ajfa-7802	126	55	11	11	NUM
ajfa-7802	126	56	(	(	PUNCT
ajfa-7802	126	57	5.8	5.8	NUM
ajfa-7802	126	58	%	%	NOUN
ajfa-7802	126	59	)	)	PUNCT
ajfa-7802	126	60	internal	internal	ADJ
ajfa-7802	126	61	parties	party	NOUN
ajfa-7802	126	62	134	134	NUM
ajfa-7802	126	63	(	(	PUNCT
ajfa-7802	126	64	70.2	70.2	NUM
ajfa-7802	126	65	%	%	NOUN
ajfa-7802	126	66	)	)	PUNCT
ajfa-7802	126	67	4.1.2	4.1.2	NUM
ajfa-7802	126	68	components	component	NOUN
ajfa-7802	126	69	of	of	ADP
ajfa-7802	126	70	an	an	DET
ajfa-7802	126	71	effective	effective	ADJ
ajfa-7802	126	72	code	code	NOUN
ajfa-7802	126	73	of	of	ADP
ajfa-7802	126	74	behavior	behavior	NOUN
ajfa-7802	126	75	cassell	cassell	PROPN
ajfa-7802	126	76	et	et	PROPN
ajfa-7802	126	77	al	al	PROPN
ajfa-7802	126	78	.	.	PROPN
ajfa-7802	127	1	(	(	PUNCT
ajfa-7802	127	2	1997	1997	NUM
ajfa-7802	127	3	)	)	PUNCT
ajfa-7802	127	4	stated	state	VERB
ajfa-7802	127	5	that	that	SCONJ
ajfa-7802	127	6	“	"	PUNCT
ajfa-7802	127	7	there	there	PRON
ajfa-7802	127	8	appears	appear	VERB
ajfa-7802	127	9	to	to	PART
ajfa-7802	127	10	be	be	AUX
ajfa-7802	127	11	a	a	DET
ajfa-7802	127	12	need	need	NOUN
ajfa-7802	127	13	to	to	PART
ajfa-7802	127	14	understand	understand	VERB
ajfa-7802	127	15	how	how	SCONJ
ajfa-7802	127	16	the	the	DET
ajfa-7802	127	17	code	code	NOUN
ajfa-7802	127	18	is	be	AUX
ajfa-7802	127	19	‘	'	PUNCT
ajfa-7802	127	20	received	receive	VERB
ajfa-7802	127	21	’	'	PUNCT
ajfa-7802	127	22	and	and	CCONJ
ajfa-7802	127	23	interpreted	interpret	VERB
ajfa-7802	127	24	by	by	ADP
ajfa-7802	127	25	those	those	DET
ajfa-7802	127	26	whose	whose	DET
ajfa-7802	127	27	behavior	behavior	NOUN
ajfa-7802	127	28	and	and	CCONJ
ajfa-7802	127	29	attitudes	attitude	NOUN
ajfa-7802	127	30	it	it	PRON
ajfa-7802	127	31	is	be	AUX
ajfa-7802	127	32	presumably	presumably	ADV
ajfa-7802	127	33	intended	intend	VERB
ajfa-7802	127	34	to	to	PART
ajfa-7802	127	35	influence	influence	VERB
ajfa-7802	127	36	”	"	PUNCT
ajfa-7802	127	37	.	.	PUNCT
ajfa-7802	128	1	whether	whether	SCONJ
ajfa-7802	128	2	an	an	DET
ajfa-7802	128	3	employee	employee	NOUN
ajfa-7802	128	4	is	be	AUX
ajfa-7802	128	5	receptive	receptive	ADJ
ajfa-7802	128	6	to	to	ADP
ajfa-7802	128	7	a	a	DET
ajfa-7802	128	8	code	code	NOUN
ajfa-7802	128	9	of	of	ADP
ajfa-7802	128	10	behavior	behavior	NOUN
ajfa-7802	128	11	or	or	CCONJ
ajfa-7802	128	12	not	not	PART
ajfa-7802	128	13	depends	depend	VERB
ajfa-7802	128	14	on	on	ADP
ajfa-7802	128	15	the	the	DET
ajfa-7802	128	16	boundaries	boundary	NOUN
ajfa-7802	128	17	that	that	PRON
ajfa-7802	128	18	employee	employee	NOUN
ajfa-7802	128	19	is	be	AUX
ajfa-7802	128	20	ready	ready	ADJ
ajfa-7802	128	21	to	to	PART
ajfa-7802	128	22	accept	accept	VERB
ajfa-7802	128	23	for	for	ADP
ajfa-7802	128	24	any	any	DET
ajfa-7802	128	25	ethic	ethic	ADJ
ajfa-7802	128	26	-	-	PUNCT
ajfa-7802	128	27	related	relate	VERB
ajfa-7802	128	28	code	code	NOUN
ajfa-7802	128	29	.	.	PUNCT
ajfa-7802	129	1	in	in	ADP
ajfa-7802	129	2	other	other	ADJ
ajfa-7802	129	3	words	word	NOUN
ajfa-7802	129	4	,	,	PUNCT
ajfa-7802	129	5	should	should	AUX
ajfa-7802	129	6	codes	code	NOUN
ajfa-7802	129	7	of	of	ADP
ajfa-7802	129	8	behavior	behavior	NOUN
ajfa-7802	129	9	set	set	VERB
ajfa-7802	129	10	by	by	ADP
ajfa-7802	129	11	an	an	DET
ajfa-7802	129	12	organization	organization	NOUN
ajfa-7802	129	13	apply	apply	VERB
ajfa-7802	129	14	to	to	ADP
ajfa-7802	129	15	work	work	NOUN
ajfa-7802	129	16	only	only	ADV
ajfa-7802	129	17	or	or	CCONJ
ajfa-7802	129	18	be	be	AUX
ajfa-7802	129	19	extended	extend	VERB
ajfa-7802	129	20	to	to	PART
ajfa-7802	129	21	cover	cover	VERB
ajfa-7802	129	22	the	the	DET
ajfa-7802	129	23	personal	personal	ADJ
ajfa-7802	129	24	life	life	NOUN
ajfa-7802	129	25	as	as	ADV
ajfa-7802	129	26	well	well	ADV
ajfa-7802	129	27	.	.	PUNCT
ajfa-7802	130	1	to	to	PART
ajfa-7802	130	2	understand	understand	VERB
ajfa-7802	130	3	the	the	DET
ajfa-7802	130	4	boundaries	boundary	NOUN
ajfa-7802	130	5	set	set	VERB
ajfa-7802	130	6	by	by	ADP
ajfa-7802	130	7	the	the	DET
ajfa-7802	130	8	respondents	respondent	NOUN
ajfa-7802	130	9	in	in	ADP
ajfa-7802	130	10	this	this	DET
ajfa-7802	130	11	study	study	NOUN
ajfa-7802	130	12	,	,	PUNCT
ajfa-7802	130	13	a	a	DET
ajfa-7802	130	14	question	question	NOUN
ajfa-7802	130	15	was	be	AUX
ajfa-7802	130	16	addressed	address	VERB
ajfa-7802	130	17	regarding	regard	VERB
ajfa-7802	130	18	the	the	DET
ajfa-7802	130	19	monitoring	monitoring	NOUN
ajfa-7802	130	20	of	of	ADP
ajfa-7802	130	21	the	the	DET
ajfa-7802	130	22	employees	employee	NOUN
ajfa-7802	130	23	’	’	PART
ajfa-7802	130	24	behavior	behavior	NOUN
ajfa-7802	130	25	during	during	ADP
ajfa-7802	130	26	and	and	CCONJ
ajfa-7802	130	27	after	after	ADP
ajfa-7802	130	28	office	office	NOUN
ajfa-7802	130	29	hours	hour	NOUN
ajfa-7802	130	30	.	.	PUNCT
ajfa-7802	131	1	it	it	PRON
ajfa-7802	131	2	is	be	AUX
ajfa-7802	131	3	revealed	reveal	VERB
ajfa-7802	131	4	that	that	SCONJ
ajfa-7802	131	5	more	more	ADJ
ajfa-7802	131	6	than	than	ADP
ajfa-7802	131	7	50	50	NUM
ajfa-7802	131	8	percent	percent	NOUN
ajfa-7802	131	9	of	of	ADP
ajfa-7802	131	10	the	the	DET
ajfa-7802	131	11	respondents	respondent	NOUN
ajfa-7802	131	12	believe	believe	VERB
ajfa-7802	131	13	that	that	SCONJ
ajfa-7802	131	14	the	the	DET
ajfa-7802	131	15	code	code	NOUN
ajfa-7802	131	16	of	of	ADP
ajfa-7802	131	17	behavior	behavior	NOUN
ajfa-7802	131	18	should	should	AUX
ajfa-7802	131	19	monitor	monitor	VERB
ajfa-7802	131	20	their	their	PRON
ajfa-7802	131	21	behavior	behavior	NOUN
ajfa-7802	131	22	during	during	ADP
ajfa-7802	131	23	work	work	NOUN
ajfa-7802	131	24	asian	asian	PROPN
ajfa-7802	131	25	journal	journal	NOUN
ajfa-7802	131	26	of	of	ADP
ajfa-7802	131	27	finance	finance	PROPN
ajfa-7802	131	28	&	&	CCONJ
ajfa-7802	131	29	accounting	accounting	PROPN
ajfa-7802	131	30	issn	issn	PROPN
ajfa-7802	131	31	1946	1946	NUM
ajfa-7802	131	32	-	-	PUNCT
ajfa-7802	131	33	052x	052x	NOUN
ajfa-7802	131	34	2015	2015	NUM
ajfa-7802	131	35	,	,	PUNCT
ajfa-7802	131	36	vol	vol	NOUN
ajfa-7802	131	37	.	.	PROPN
ajfa-7802	132	1	7	7	NUM
ajfa-7802	132	2	,	,	PUNCT
ajfa-7802	132	3	no	no	INTJ
ajfa-7802	132	4	.	.	NOUN
ajfa-7802	132	5	1	1	NUM
ajfa-7802	132	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-7802	132	7	216	216	NUM
ajfa-7802	132	8	only	only	ADV
ajfa-7802	132	9	and	and	CCONJ
ajfa-7802	132	10	not	not	PART
ajfa-7802	132	11	in	in	ADP
ajfa-7802	132	12	their	their	PRON
ajfa-7802	132	13	personal	personal	ADJ
ajfa-7802	132	14	lives	life	NOUN
ajfa-7802	132	15	.	.	PUNCT
ajfa-7802	133	1	given	give	VERB
ajfa-7802	133	2	the	the	DET
ajfa-7802	133	3	boundaries	boundary	NOUN
ajfa-7802	133	4	set	set	VERB
ajfa-7802	133	5	by	by	ADP
ajfa-7802	133	6	the	the	DET
ajfa-7802	133	7	respondents	respondent	NOUN
ajfa-7802	133	8	for	for	ADP
ajfa-7802	133	9	code	code	NOUN
ajfa-7802	133	10	of	of	ADP
ajfa-7802	133	11	behavior	behavior	NOUN
ajfa-7802	133	12	developed	develop	VERB
ajfa-7802	133	13	by	by	ADP
ajfa-7802	133	14	their	their	PRON
ajfa-7802	133	15	organizations	organization	NOUN
ajfa-7802	133	16	,	,	PUNCT
ajfa-7802	133	17	tables	table	NOUN
ajfa-7802	133	18	6	6	NUM
ajfa-7802	133	19	and	and	CCONJ
ajfa-7802	133	20	7	7	NUM
ajfa-7802	133	21	attempted	attempt	VERB
ajfa-7802	133	22	to	to	PART
ajfa-7802	133	23	audit	audit	VERB
ajfa-7802	133	24	the	the	DET
ajfa-7802	133	25	organization	organization	NOUN
ajfa-7802	133	26	’s	’s	PART
ajfa-7802	133	27	ethics	ethic	NOUN
ajfa-7802	133	28	environment	environment	NOUN
ajfa-7802	133	29	and	and	CCONJ
ajfa-7802	133	30	then	then	ADV
ajfa-7802	133	31	identify	identify	VERB
ajfa-7802	133	32	the	the	DET
ajfa-7802	133	33	important	important	ADJ
ajfa-7802	133	34	components	component	NOUN
ajfa-7802	133	35	of	of	ADP
ajfa-7802	133	36	an	an	DET
ajfa-7802	133	37	effective	effective	ADJ
ajfa-7802	133	38	code	code	NOUN
ajfa-7802	133	39	of	of	ADP
ajfa-7802	133	40	behavior	behavior	NOUN
ajfa-7802	133	41	respectively	respectively	ADV
ajfa-7802	133	42	.	.	PUNCT
ajfa-7802	134	1	table	table	NOUN
ajfa-7802	134	2	6	6	NUM
ajfa-7802	134	3	.	.	PUNCT
ajfa-7802	135	1	employees	employee	NOUN
ajfa-7802	135	2	’	’	PART
ajfa-7802	135	3	general	general	ADJ
ajfa-7802	135	4	perceptions	perception	NOUN
ajfa-7802	135	5	about	about	ADP
ajfa-7802	135	6	codes	code	NOUN
ajfa-7802	135	7	of	of	ADP
ajfa-7802	135	8	behavior	behavior	NOUN
ajfa-7802	135	9	variable	variable	ADJ
ajfa-7802	135	10	frequently	frequently	ADV
ajfa-7802	135	11	when	when	SCONJ
ajfa-7802	135	12	needed	need	VERB
ajfa-7802	135	13	sometimes	sometimes	ADV
ajfa-7802	135	14	rarely	rarely	ADV
ajfa-7802	135	15	never	never	ADV
ajfa-7802	135	16	implemented	implement	VERB
ajfa-7802	135	17	123(62.44	123(62.44	NUM
ajfa-7802	135	18	)	)	PUNCT
ajfa-7802	135	19	52(26.40	52(26.40	NUM
ajfa-7802	135	20	)	)	PUNCT
ajfa-7802	135	21	15(7.61	15(7.61	NUM
ajfa-7802	135	22	)	)	PUNCT
ajfa-7802	135	23	3(1.52	3(1.52	NUM
ajfa-7802	135	24	)	)	PUNCT
ajfa-7802	135	25	4(2.03	4(2.03	NUM
ajfa-7802	135	26	)	)	PUNCT
ajfa-7802	135	27	training	training	NOUN
ajfa-7802	135	28	to	to	PART
ajfa-7802	135	29	deal	deal	VERB
ajfa-7802	135	30	with	with	ADP
ajfa-7802	135	31	dilemmas	dilemma	NOUN
ajfa-7802	135	32	57(28.79	57(28.79	NUM
ajfa-7802	135	33	)	)	PUNCT
ajfa-7802	135	34	72(36.36	72(36.36	NUM
ajfa-7802	135	35	)	)	PUNCT
ajfa-7802	135	36	35(17.68	35(17.68	NUM
ajfa-7802	135	37	)	)	PUNCT
ajfa-7802	135	38	16(8.08	16(8.08	NUM
ajfa-7802	135	39	)	)	PUNCT
ajfa-7802	135	40	18(9.09	18(9.09	NUM
ajfa-7802	135	41	)	)	PUNCT
ajfa-7802	135	42	internal	internal	ADJ
ajfa-7802	135	43	audit	audit	NOUN
ajfa-7802	135	44	committee	committee	NOUN
ajfa-7802	135	45	checks	check	VERB
ajfa-7802	135	46	on	on	ADP
ajfa-7802	135	47	compliance	compliance	NOUN
ajfa-7802	135	48	80(42.11	80(42.11	NUM
ajfa-7802	135	49	)	)	PUNCT
ajfa-7802	135	50	65(34.21	65(34.21	NUM
ajfa-7802	135	51	)	)	PUNCT
ajfa-7802	135	52	21(11.05	21(11.05	NOUN
ajfa-7802	135	53	)	)	PUNCT
ajfa-7802	135	54	15(7.89	15(7.89	PROPN
ajfa-7802	135	55	)	)	PUNCT
ajfa-7802	135	56	9(4.74	9(4.74	NUM
ajfa-7802	135	57	)	)	PUNCT
ajfa-7802	135	58	updating	update	VERB
ajfa-7802	135	59	51(26.02	51(26.02	NUM
ajfa-7802	135	60	)	)	PUNCT
ajfa-7802	135	61	101(51.53	101(51.53	NUM
ajfa-7802	135	62	)	)	PUNCT
ajfa-7802	135	63	19(9.70	19(9.70	NUM
ajfa-7802	135	64	)	)	PUNCT
ajfa-7802	135	65	17(8.67	17(8.67	NUM
ajfa-7802	135	66	)	)	PUNCT
ajfa-7802	135	67	8(4.08	8(4.08	NUM
ajfa-7802	135	68	)	)	PUNCT
ajfa-7802	135	69	ethical	ethical	ADJ
ajfa-7802	135	70	behavior	behavior	NOUN
ajfa-7802	135	71	rewarded	reward	VERB
ajfa-7802	135	72	45(23.44	45(23.44	NUM
ajfa-7802	135	73	)	)	PUNCT
ajfa-7802	135	74	17(8.85	17(8.85	NUM
ajfa-7802	135	75	)	)	PUNCT
ajfa-7802	135	76	62(32.29	62(32.29	NOUN
ajfa-7802	135	77	)	)	PUNCT
ajfa-7802	135	78	36(18.75	36(18.75	NUM
ajfa-7802	135	79	)	)	PUNCT
ajfa-7802	135	80	32(16.67	32(16.67	NUM
ajfa-7802	135	81	)	)	PUNCT
ajfa-7802	135	82	accessible	accessible	ADJ
ajfa-7802	135	83	to	to	ADP
ajfa-7802	135	84	external	external	ADJ
ajfa-7802	135	85	parties	party	NOUN
ajfa-7802	135	86	33(17.55	33(17.55	NUM
ajfa-7802	135	87	)	)	PUNCT
ajfa-7802	135	88	47(25.00	47(25.00	PROPN
ajfa-7802	135	89	)	)	PUNCT
ajfa-7802	135	90	18(9.57	18(9.57	NUM
ajfa-7802	135	91	)	)	PUNCT
ajfa-7802	135	92	23(12.24	23(12.24	NOUN
ajfa-7802	135	93	)	)	PUNCT
ajfa-7802	135	94	67(35.64	67(35.64	NUM
ajfa-7802	135	95	)	)	PUNCT
ajfa-7802	135	96	disclosure	disclosure	NOUN
ajfa-7802	135	97	policies	policy	NOUN
ajfa-7802	135	98	coordinated	coordinate	VERB
ajfa-7802	135	99	with	with	ADP
ajfa-7802	135	100	audit	audit	NOUN
ajfa-7802	135	101	committee	committee	NOUN
ajfa-7802	135	102	57(31.32	57(31.32	NUM
ajfa-7802	135	103	)	)	PUNCT
ajfa-7802	135	104	61(33.52	61(33.52	NOUN
ajfa-7802	135	105	)	)	PUNCT
ajfa-7802	135	106	43(23.63	43(23.63	NUM
ajfa-7802	135	107	)	)	PUNCT
ajfa-7802	135	108	12(6.59	12(6.59	NUM
ajfa-7802	135	109	)	)	PUNCT
ajfa-7802	135	110	9(4.94	9(4.94	NUM
ajfa-7802	135	111	)	)	PUNCT
ajfa-7802	135	112	goals	goal	NOUN
ajfa-7802	135	113	achieved	achieve	VERB
ajfa-7802	135	114	85(45.45	85(45.45	NUM
ajfa-7802	135	115	)	)	PUNCT
ajfa-7802	135	116	31(16.58	31(16.58	NUM
ajfa-7802	135	117	)	)	PUNCT
ajfa-7802	135	118	56(29.95	56(29.95	NUM
ajfa-7802	135	119	)	)	PUNCT
ajfa-7802	135	120	10(5.35	10(5.35	NUM
ajfa-7802	135	121	)	)	PUNCT
ajfa-7802	135	122	5(2.67	5(2.67	NUM
ajfa-7802	135	123	)	)	PUNCT
ajfa-7802	135	124	follow	follow	VERB
ajfa-7802	135	125	up	up	ADP
ajfa-7802	135	126	on	on	ADP
ajfa-7802	135	127	complaints	complaint	NOUN
ajfa-7802	135	128	90(46.88	90(46.88	NUM
ajfa-7802	135	129	)	)	PUNCT
ajfa-7802	135	130	59(30.73	59(30.73	NUM
ajfa-7802	135	131	)	)	PUNCT
ajfa-7802	135	132	20(10.41	20(10.41	NUM
ajfa-7802	135	133	)	)	PUNCT
ajfa-7802	135	134	13(6.77	13(6.77	NUM
ajfa-7802	135	135	)	)	PUNCT
ajfa-7802	135	136	10(5.21	10(5.21	NUM
ajfa-7802	135	137	)	)	PUNCT
ajfa-7802	135	138	confidentiality	confidentiality	NOUN
ajfa-7802	135	139	of	of	ADP
ajfa-7802	135	140	violations	violation	NOUN
ajfa-7802	135	141	96(50.79	96(50.79	NUM
ajfa-7802	135	142	)	)	PUNCT
ajfa-7802	135	143	51(26.98	51(26.98	NUM
ajfa-7802	135	144	)	)	PUNCT
ajfa-7802	135	145	23(12.17	23(12.17	NOUN
ajfa-7802	135	146	)	)	PUNCT
ajfa-7802	135	147	13(6.88	13(6.88	NUM
ajfa-7802	135	148	)	)	PUNCT
ajfa-7802	136	1	6(3.18	6(3.18	NUM
ajfa-7802	136	2	)	)	PUNCT
ajfa-7802	136	3	detections	detection	NOUN
ajfa-7802	136	4	of	of	ADP
ajfa-7802	136	5	violations	violation	NOUN
ajfa-7802	136	6	38(21.23	38(21.23	NUM
ajfa-7802	136	7	)	)	PUNCT
ajfa-7802	136	8	32(17.88	32(17.88	NUM
ajfa-7802	136	9	)	)	PUNCT
ajfa-7802	136	10	49(27.37	49(27.37	NUM
ajfa-7802	136	11	)	)	PUNCT
ajfa-7802	136	12	47(26.26	47(26.26	NUM
ajfa-7802	136	13	)	)	PUNCT
ajfa-7802	136	14	13(7.26	13(7.26	NUM
ajfa-7802	136	15	)	)	PUNCT
ajfa-7802	136	16	clark	clark	NOUN
ajfa-7802	136	17	(	(	PUNCT
ajfa-7802	136	18	2004	2004	NUM
ajfa-7802	136	19	)	)	PUNCT
ajfa-7802	136	20	proposed	propose	VERB
ajfa-7802	136	21	performing	perform	VERB
ajfa-7802	136	22	an	an	DET
ajfa-7802	136	23	audit	audit	NOUN
ajfa-7802	136	24	of	of	ADP
ajfa-7802	136	25	a	a	DET
ajfa-7802	136	26	company	company	NOUN
ajfa-7802	136	27	’s	’s	PART
ajfa-7802	136	28	ethics	ethic	NOUN
ajfa-7802	136	29	environment	environment	NOUN
ajfa-7802	136	30	and	and	CCONJ
ajfa-7802	136	31	suggested	suggest	VERB
ajfa-7802	136	32	some	some	DET
ajfa-7802	136	33	guidelines	guideline	NOUN
ajfa-7802	136	34	to	to	PART
ajfa-7802	136	35	do	do	VERB
ajfa-7802	136	36	so	so	ADV
ajfa-7802	136	37	.	.	PUNCT
ajfa-7802	137	1	table	table	NOUN
ajfa-7802	137	2	6	6	NUM
ajfa-7802	137	3	contains	contain	VERB
ajfa-7802	137	4	information	information	NOUN
ajfa-7802	137	5	based	base	VERB
ajfa-7802	137	6	on	on	ADP
ajfa-7802	137	7	some	some	PRON
ajfa-7802	137	8	of	of	ADP
ajfa-7802	137	9	clark	clark	NOUN
ajfa-7802	137	10	’s	’s	PART
ajfa-7802	137	11	suggestions	suggestion	NOUN
ajfa-7802	137	12	.	.	PUNCT
ajfa-7802	138	1	the	the	DET
ajfa-7802	138	2	findings	finding	NOUN
ajfa-7802	138	3	indicate	indicate	VERB
ajfa-7802	138	4	that	that	SCONJ
ajfa-7802	138	5	,	,	PUNCT
ajfa-7802	138	6	of	of	ADP
ajfa-7802	138	7	the	the	DET
ajfa-7802	138	8	eleven	eleven	NUM
ajfa-7802	138	9	variables	variable	NOUN
ajfa-7802	138	10	studied	study	VERB
ajfa-7802	138	11	,	,	PUNCT
ajfa-7802	138	12	it	it	PRON
ajfa-7802	138	13	seems	seem	VERB
ajfa-7802	138	14	that	that	SCONJ
ajfa-7802	138	15	respondents	respondent	NOUN
ajfa-7802	138	16	believe	believe	VERB
ajfa-7802	138	17	that	that	SCONJ
ajfa-7802	138	18	five	five	NUM
ajfa-7802	138	19	of	of	ADP
ajfa-7802	138	20	them	they	PRON
ajfa-7802	138	21	exist	exist	VERB
ajfa-7802	138	22	in	in	ADP
ajfa-7802	138	23	their	their	PRON
ajfa-7802	138	24	organizations	organization	NOUN
ajfa-7802	138	25	’	'	PUNCT
ajfa-7802	138	26	codes	code	NOUN
ajfa-7802	138	27	of	of	ADP
ajfa-7802	138	28	behavior	behavior	NOUN
ajfa-7802	138	29	.	.	PUNCT
ajfa-7802	139	1	they	they	PRON
ajfa-7802	139	2	include	include	VERB
ajfa-7802	139	3	:	:	PUNCT
ajfa-7802	139	4	implementation	implementation	NOUN
ajfa-7802	139	5	of	of	ADP
ajfa-7802	139	6	codes	code	NOUN
ajfa-7802	139	7	of	of	ADP
ajfa-7802	139	8	behavior	behavior	NOUN
ajfa-7802	139	9	,	,	PUNCT
ajfa-7802	139	10	checking	check	VERB
ajfa-7802	139	11	on	on	ADP
ajfa-7802	139	12	compliance	compliance	NOUN
ajfa-7802	139	13	by	by	ADP
ajfa-7802	139	14	an	an	DET
ajfa-7802	139	15	internal	internal	ADJ
ajfa-7802	139	16	audit	audit	NOUN
ajfa-7802	139	17	committee	committee	NOUN
ajfa-7802	139	18	,	,	PUNCT
ajfa-7802	139	19	achievement	achievement	NOUN
ajfa-7802	139	20	of	of	ADP
ajfa-7802	139	21	their	their	PRON
ajfa-7802	139	22	goals	goal	NOUN
ajfa-7802	139	23	,	,	PUNCT
ajfa-7802	139	24	follow	follow	NOUN
ajfa-7802	139	25	-	-	PUNCT
ajfa-7802	139	26	up	up	NOUN
ajfa-7802	139	27	on	on	ADP
ajfa-7802	139	28	complaints	complaint	NOUN
ajfa-7802	139	29	and	and	CCONJ
ajfa-7802	139	30	confidential	confidential	ADJ
ajfa-7802	139	31	channels	channel	NOUN
ajfa-7802	139	32	for	for	ADP
ajfa-7802	139	33	reporting	report	VERB
ajfa-7802	139	34	ethics	ethic	NOUN
ajfa-7802	139	35	’	'	PUNCT
ajfa-7802	139	36	violations	violation	NOUN
ajfa-7802	139	37	.	.	PUNCT
ajfa-7802	140	1	the	the	DET
ajfa-7802	140	2	key	key	ADJ
ajfa-7802	140	3	components	component	NOUN
ajfa-7802	140	4	of	of	ADP
ajfa-7802	140	5	an	an	DET
ajfa-7802	140	6	effective	effective	ADJ
ajfa-7802	140	7	code	code	NOUN
ajfa-7802	140	8	of	of	ADP
ajfa-7802	140	9	behavior	behavior	NOUN
ajfa-7802	140	10	program	program	NOUN
ajfa-7802	140	11	that	that	PRON
ajfa-7802	140	12	integrates	integrate	VERB
ajfa-7802	140	13	positive	positive	ADJ
ajfa-7802	140	14	values	value	NOUN
ajfa-7802	140	15	throughout	throughout	ADP
ajfa-7802	140	16	an	an	DET
ajfa-7802	140	17	organization	organization	NOUN
ajfa-7802	140	18	have	have	AUX
ajfa-7802	140	19	been	be	AUX
ajfa-7802	140	20	identified	identify	VERB
ajfa-7802	140	21	by	by	ADP
ajfa-7802	140	22	messmer	messmer	PROPN
ajfa-7802	140	23	(	(	PUNCT
ajfa-7802	140	24	2003	2003	NUM
ajfa-7802	140	25	)	)	PUNCT
ajfa-7802	140	26	.	.	PUNCT
ajfa-7802	141	1	these	these	DET
ajfa-7802	141	2	components	component	NOUN
ajfa-7802	141	3	were	be	AUX
ajfa-7802	141	4	also	also	ADV
ajfa-7802	141	5	investigated	investigate	VERB
ajfa-7802	141	6	in	in	ADP
ajfa-7802	141	7	this	this	DET
ajfa-7802	141	8	study	study	NOUN
ajfa-7802	141	9	.	.	PUNCT
ajfa-7802	142	1	it	it	PRON
ajfa-7802	142	2	seems	seem	VERB
ajfa-7802	142	3	that	that	SCONJ
ajfa-7802	142	4	messmer	messmer	PROPN
ajfa-7802	142	5	’s	’s	PART
ajfa-7802	142	6	respondents	respondent	NOUN
ajfa-7802	142	7	attached	attach	VERB
ajfa-7802	142	8	high	high	ADJ
ajfa-7802	142	9	importance	importance	NOUN
ajfa-7802	142	10	to	to	ADP
ajfa-7802	142	11	all	all	DET
ajfa-7802	142	12	components	component	NOUN
ajfa-7802	142	13	(	(	PUNCT
ajfa-7802	142	14	table	table	NOUN
ajfa-7802	142	15	7	7	NUM
ajfa-7802	142	16	)	)	PUNCT
ajfa-7802	142	17	.	.	PUNCT
ajfa-7802	143	1	this	this	PRON
ajfa-7802	143	2	is	be	AUX
ajfa-7802	143	3	evident	evident	ADJ
ajfa-7802	143	4	since	since	SCONJ
ajfa-7802	143	5	74.24	74.24	NUM
ajfa-7802	143	6	%	%	NOUN
ajfa-7802	143	7	of	of	ADP
ajfa-7802	143	8	the	the	DET
ajfa-7802	143	9	respondents	respondent	NOUN
ajfa-7802	143	10	were	be	AUX
ajfa-7802	143	11	in	in	ADP
ajfa-7802	143	12	agreement	agreement	NOUN
ajfa-7802	143	13	that	that	SCONJ
ajfa-7802	143	14	leaders	leader	NOUN
ajfa-7802	143	15	should	should	AUX
ajfa-7802	143	16	set	set	VERB
ajfa-7802	143	17	the	the	DET
ajfa-7802	143	18	examples	example	NOUN
ajfa-7802	143	19	for	for	ADP
ajfa-7802	143	20	the	the	DET
ajfa-7802	143	21	other	other	ADJ
ajfa-7802	143	22	employees	employee	NOUN
ajfa-7802	143	23	in	in	ADP
ajfa-7802	143	24	the	the	DET
ajfa-7802	143	25	organization	organization	NOUN
ajfa-7802	143	26	by	by	ADP
ajfa-7802	143	27	following	follow	VERB
ajfa-7802	143	28	codes	code	NOUN
ajfa-7802	143	29	of	of	ADP
ajfa-7802	143	30	behavior	behavior	NOUN
ajfa-7802	143	31	.	.	PUNCT
ajfa-7802	144	1	the	the	DET
ajfa-7802	144	2	consistent	consistent	ADJ
ajfa-7802	144	3	application	application	NOUN
ajfa-7802	144	4	to	to	ADP
ajfa-7802	144	5	all	all	DET
ajfa-7802	144	6	employees	employee	NOUN
ajfa-7802	144	7	was	be	AUX
ajfa-7802	144	8	also	also	ADV
ajfa-7802	144	9	strongly	strongly	ADV
ajfa-7802	144	10	supported	support	VERB
ajfa-7802	144	11	(	(	PUNCT
ajfa-7802	144	12	70.35	70.35	NUM
ajfa-7802	144	13	%	%	NOUN
ajfa-7802	144	14	)	)	PUNCT
ajfa-7802	144	15	in	in	ADP
ajfa-7802	144	16	this	this	DET
ajfa-7802	144	17	study	study	NOUN
ajfa-7802	144	18	.	.	PUNCT
ajfa-7802	145	1	asian	asian	ADJ
ajfa-7802	145	2	journal	journal	PROPN
ajfa-7802	145	3	of	of	ADP
ajfa-7802	145	4	finance	finance	PROPN
ajfa-7802	145	5	&	&	CCONJ
ajfa-7802	145	6	accounting	accounting	PROPN
ajfa-7802	145	7	issn	issn	PROPN
ajfa-7802	145	8	1946	1946	NUM
ajfa-7802	145	9	-	-	PUNCT
ajfa-7802	145	10	052x	052x	NOUN
ajfa-7802	145	11	2015	2015	NUM
ajfa-7802	145	12	,	,	PUNCT
ajfa-7802	145	13	vol	vol	NOUN
ajfa-7802	145	14	.	.	PROPN
ajfa-7802	145	15	7	7	NUM
ajfa-7802	145	16	,	,	PUNCT
ajfa-7802	145	17	no	no	INTJ
ajfa-7802	145	18	.	.	NOUN
ajfa-7802	145	19	1	1	NUM
ajfa-7802	145	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-7802	145	21	217	217	NUM
ajfa-7802	145	22	table	table	NOUN
ajfa-7802	145	23	7	7	NUM
ajfa-7802	145	24	.	.	PUNCT
ajfa-7802	145	25	importance	importance	NOUN
ajfa-7802	145	26	attached	attach	VERB
ajfa-7802	145	27	by	by	ADP
ajfa-7802	145	28	employees	employee	NOUN
ajfa-7802	145	29	to	to	ADP
ajfa-7802	145	30	effective	effective	ADJ
ajfa-7802	145	31	coe	coe	PROPN
ajfa-7802	145	32	program	program	NOUN
ajfa-7802	145	33	components	component	NOUN
ajfa-7802	145	34	variable	variable	NOUN
ajfa-7802	145	35	strongly	strongly	ADV
ajfa-7802	145	36	agree	agree	VERB
ajfa-7802	145	37	agree	agree	ADJ
ajfa-7802	145	38	neutral	neutral	ADJ
ajfa-7802	145	39	disagree	disagree	VERB
ajfa-7802	145	40	strongly	strongly	ADV
ajfa-7802	145	41	disagree	disagree	VERB
ajfa-7802	145	42	leaders	leader	NOUN
ajfa-7802	145	43	set	set	VERB
ajfa-7802	145	44	the	the	DET
ajfa-7802	145	45	example	example	NOUN
ajfa-7802	145	46	147(74.24	147(74.24	NUM
ajfa-7802	145	47	)	)	PUNCT
ajfa-7802	145	48	32(16.16	32(16.16	NUM
ajfa-7802	145	49	)	)	PUNCT
ajfa-7802	145	50	16(8.08	16(8.08	NUM
ajfa-7802	145	51	)	)	PUNCT
ajfa-7802	145	52	2(1.01	2(1.01	NUM
ajfa-7802	145	53	)	)	PUNCT
ajfa-7802	145	54	1(0.51	1(0.51	NUM
ajfa-7802	145	55	)	)	PUNCT
ajfa-7802	145	56	ethics	ethic	NOUN
ajfa-7802	145	57	as	as	ADP
ajfa-7802	145	58	core	core	NOUN
ajfa-7802	145	59	value	value	NOUN
ajfa-7802	145	60	141(71.57	141(71.57	NUM
ajfa-7802	145	61	)	)	PUNCT
ajfa-7802	145	62	45(22.84	45(22.84	NOUN
ajfa-7802	145	63	)	)	PUNCT
ajfa-7802	145	64	8(4.06	8(4.06	NUM
ajfa-7802	145	65	)	)	PUNCT
ajfa-7802	145	66	2(1.02	2(1.02	NUM
ajfa-7802	145	67	)	)	PUNCT
ajfa-7802	145	68	1(0.51	1(0.51	NUM
ajfa-7802	145	69	)	)	PUNCT
ajfa-7802	145	70	all	all	PRON
ajfa-7802	145	71	participate	participate	VERB
ajfa-7802	145	72	in	in	ADP
ajfa-7802	145	73	setting	set	VERB
ajfa-7802	145	74	code	code	NOUN
ajfa-7802	145	75	of	of	ADP
ajfa-7802	145	76	behavior	behavior	NOUN
ajfa-7802	145	77	86(43.65	86(43.65	NUM
ajfa-7802	145	78	)	)	PUNCT
ajfa-7802	145	79	59(29.95	59(29.95	NOUN
ajfa-7802	145	80	)	)	PUNCT
ajfa-7802	145	81	27(13.71	27(13.71	PROPN
ajfa-7802	145	82	)	)	PUNCT
ajfa-7802	145	83	18(9.14	18(9.14	NUM
ajfa-7802	145	84	)	)	PUNCT
ajfa-7802	145	85	7(3.55	7(3.55	NUM
ajfa-7802	145	86	)	)	PUNCT
ajfa-7802	145	87	application	application	NOUN
ajfa-7802	145	88	of	of	ADP
ajfa-7802	145	89	code	code	NOUN
ajfa-7802	145	90	of	of	ADP
ajfa-7802	145	91	behavior	behavior	NOUN
ajfa-7802	145	92	consistently	consistently	ADV
ajfa-7802	145	93	to	to	ADP
ajfa-7802	145	94	all	all	DET
ajfa-7802	145	95	employees	employee	NOUN
ajfa-7802	145	96	140(70.35	140(70.35	NUM
ajfa-7802	145	97	)	)	PUNCT
ajfa-7802	145	98	40(20.10	40(20.10	NUM
ajfa-7802	145	99	)	)	PUNCT
ajfa-7802	145	100	9(4.53	9(4.53	NUM
ajfa-7802	145	101	)	)	PUNCT
ajfa-7802	145	102	5(2.51	5(2.51	NUM
ajfa-7802	145	103	)	)	PUNCT
ajfa-7802	145	104	5(2.51	5(2.51	NUM
ajfa-7802	145	105	)	)	PUNCT
ajfa-7802	145	106	employees	employee	NOUN
ajfa-7802	145	107	feel	feel	VERB
ajfa-7802	145	108	safe	safe	ADJ
ajfa-7802	145	109	to	to	PART
ajfa-7802	145	110	share	share	VERB
ajfa-7802	145	111	concerns	concern	NOUN
ajfa-7802	145	112	115(57.79	115(57.79	NUM
ajfa-7802	145	113	)	)	PUNCT
ajfa-7802	145	114	62(31.16	62(31.16	NUM
ajfa-7802	145	115	)	)	PUNCT
ajfa-7802	145	116	11(5.53	11(5.53	NUM
ajfa-7802	145	117	)	)	PUNCT
ajfa-7802	145	118	6(3.01	6(3.01	NUM
ajfa-7802	145	119	)	)	PUNCT
ajfa-7802	145	120	5(2.51	5(2.51	NUM
ajfa-7802	145	121	)	)	PUNCT
ajfa-7802	145	122	4.1.3	4.1.3	NUM
ajfa-7802	145	123	compliance	compliance	NOUN
ajfa-7802	145	124	to	to	ADP
ajfa-7802	145	125	codes	code	NOUN
ajfa-7802	145	126	of	of	ADP
ajfa-7802	145	127	behavior	behavior	NOUN
ajfa-7802	145	128	in	in	ADP
ajfa-7802	145	129	general	general	ADJ
ajfa-7802	145	130	,	,	PUNCT
ajfa-7802	145	131	organizations	organization	NOUN
ajfa-7802	145	132	’	'	PUNCT
ajfa-7802	145	133	compliance	compliance	NOUN
ajfa-7802	145	134	with	with	ADP
ajfa-7802	145	135	codes	code	NOUN
ajfa-7802	145	136	of	of	ADP
ajfa-7802	145	137	behavior	behavior	NOUN
ajfa-7802	145	138	including	include	VERB
ajfa-7802	145	139	accounting	accounting	NOUN
ajfa-7802	145	140	ethics	ethic	NOUN
ajfa-7802	145	141	is	be	AUX
ajfa-7802	145	142	perceived	perceive	VERB
ajfa-7802	145	143	by	by	ADP
ajfa-7802	145	144	respondents	respondent	NOUN
ajfa-7802	145	145	to	to	PART
ajfa-7802	145	146	be	be	AUX
ajfa-7802	145	147	frequently	frequently	ADV
ajfa-7802	145	148	adhered	adhere	VERB
ajfa-7802	145	149	to	to	ADP
ajfa-7802	145	150	integrity	integrity	NOUN
ajfa-7802	145	151	,	,	PUNCT
ajfa-7802	145	152	confidentiality	confidentiality	NOUN
ajfa-7802	145	153	,	,	PUNCT
ajfa-7802	145	154	independence	independence	NOUN
ajfa-7802	145	155	,	,	PUNCT
ajfa-7802	145	156	technical	technical	ADJ
ajfa-7802	145	157	standards	standard	NOUN
ajfa-7802	145	158	,	,	PUNCT
ajfa-7802	145	159	professionalism	professionalism	NOUN
ajfa-7802	145	160	,	,	PUNCT
ajfa-7802	145	161	public	public	ADJ
ajfa-7802	145	162	interest	interest	NOUN
ajfa-7802	145	163	and	and	CCONJ
ajfa-7802	145	164	conflict	conflict	NOUN
ajfa-7802	145	165	of	of	ADP
ajfa-7802	145	166	interest	interest	NOUN
ajfa-7802	145	167	(	(	PUNCT
ajfa-7802	145	168	table	table	NOUN
ajfa-7802	145	169	8)	8)	NUM
ajfa-7802	145	170	.	.	PUNCT
ajfa-7802	145	171	table	table	NOUN
ajfa-7802	145	172	8	8	NUM
ajfa-7802	145	173	.	.	PUNCT
ajfa-7802	146	1	employees	employee	NOUN
ajfa-7802	146	2	perception	perception	NOUN
ajfa-7802	146	3	about	about	ADP
ajfa-7802	146	4	compliance	compliance	NOUN
ajfa-7802	146	5	to	to	ADP
ajfa-7802	146	6	codes	code	NOUN
ajfa-7802	146	7	of	of	ADP
ajfa-7802	146	8	behavior	behavior	NOUN
ajfa-7802	146	9	values	value	NOUN
ajfa-7802	146	10	frequently	frequently	ADV
ajfa-7802	146	11	when	when	SCONJ
ajfa-7802	146	12	needed	need	VERB
ajfa-7802	146	13	sometimes	sometimes	ADV
ajfa-7802	146	14	rarely	rarely	ADV
ajfa-7802	146	15	never	never	ADV
ajfa-7802	146	16	integrity	integrity	NOUN
ajfa-7802	146	17	150(76.14	150(76.14	NUM
ajfa-7802	146	18	)	)	PUNCT
ajfa-7802	146	19	28(14.21	28(14.21	NUM
ajfa-7802	146	20	)	)	PUNCT
ajfa-7802	146	21	14(7.11	14(7.11	NUM
ajfa-7802	146	22	)	)	PUNCT
ajfa-7802	146	23	2(1.02	2(1.02	NUM
ajfa-7802	146	24	)	)	PUNCT
ajfa-7802	146	25	3(1.52	3(1.52	NUM
ajfa-7802	146	26	)	)	PUNCT
ajfa-7802	146	27	confidentiality	confidentiality	NOUN
ajfa-7802	146	28	159(80.30	159(80.30	NUM
ajfa-7802	146	29	)	)	PUNCT
ajfa-7802	146	30	26(13.13	26(13.13	NUM
ajfa-7802	146	31	)	)	PUNCT
ajfa-7802	146	32	8(4.04	8(4.04	NUM
ajfa-7802	146	33	)	)	PUNCT
ajfa-7802	146	34	4(2.02	4(2.02	NUM
ajfa-7802	146	35	)	)	PUNCT
ajfa-7802	146	36	1(0.51	1(0.51	NUM
ajfa-7802	146	37	)	)	PUNCT
ajfa-7802	146	38	independence	independence	NOUN
ajfa-7802	146	39	142(73.20	142(73.20	NUM
ajfa-7802	146	40	)	)	PUNCT
ajfa-7802	146	41	36(18.56	36(18.56	NUM
ajfa-7802	146	42	)	)	PUNCT
ajfa-7802	146	43	10(5.15	10(5.15	NUM
ajfa-7802	146	44	)	)	PUNCT
ajfa-7802	146	45	5(2.58	5(2.58	NUM
ajfa-7802	146	46	)	)	PUNCT
ajfa-7802	146	47	1(0.52	1(0.52	NUM
ajfa-7802	146	48	)	)	PUNCT
ajfa-7802	146	49	technical	technical	ADJ
ajfa-7802	146	50	standards	standard	NOUN
ajfa-7802	146	51	136(69.74	136(69.74	NUM
ajfa-7802	146	52	)	)	PUNCT
ajfa-7802	146	53	38(19.49	38(19.49	NUM
ajfa-7802	146	54	)	)	PUNCT
ajfa-7802	146	55	14(7.18	14(7.18	NUM
ajfa-7802	146	56	)	)	PUNCT
ajfa-7802	146	57	5(2.56	5(2.56	NUM
ajfa-7802	146	58	)	)	PUNCT
ajfa-7802	146	59	2(1.03	2(1.03	NUM
ajfa-7802	146	60	)	)	PUNCT
ajfa-7802	146	61	professionalism	professionalism	NOUN
ajfa-7802	146	62	148(76.68	148(76.68	NOUN
ajfa-7802	146	63	)	)	PUNCT
ajfa-7802	146	64	23(11.92	23(11.92	NUM
ajfa-7802	146	65	)	)	PUNCT
ajfa-7802	146	66	12(6.22	12(6.22	NUM
ajfa-7802	146	67	)	)	PUNCT
ajfa-7802	146	68	6(3.11	6(3.11	NUM
ajfa-7802	146	69	)	)	PUNCT
ajfa-7802	146	70	4(2.07	4(2.07	NUM
ajfa-7802	146	71	)	)	PUNCT
ajfa-7802	146	72	public	public	ADJ
ajfa-7802	146	73	interest	interest	NOUN
ajfa-7802	146	74	139(71.65	139(71.65	NUM
ajfa-7802	146	75	)	)	PUNCT
ajfa-7802	146	76	33(17.01	33(17.01	NUM
ajfa-7802	146	77	)	)	PUNCT
ajfa-7802	146	78	13(6.70	13(6.70	NUM
ajfa-7802	146	79	)	)	PUNCT
ajfa-7802	146	80	5(2.58	5(2.58	NUM
ajfa-7802	146	81	)	)	PUNCT
ajfa-7802	146	82	4(2.06	4(2.06	NUM
ajfa-7802	146	83	)	)	PUNCT
ajfa-7802	146	84	conflict	conflict	NOUN
ajfa-7802	146	85	of	of	ADP
ajfa-7802	146	86	interest	interest	NOUN
ajfa-7802	146	87	131(66.84	131(66.84	NUM
ajfa-7802	146	88	)	)	PUNCT
ajfa-7802	146	89	35(17.86	35(17.86	NUM
ajfa-7802	146	90	)	)	PUNCT
ajfa-7802	146	91	14(7.14	14(7.14	NUM
ajfa-7802	146	92	)	)	PUNCT
ajfa-7802	146	93	12(6.12	12(6.12	NUM
ajfa-7802	146	94	)	)	PUNCT
ajfa-7802	146	95	4(2.04	4(2.04	NUM
ajfa-7802	146	96	)	)	PUNCT
ajfa-7802	146	97	4.2	4.2	NUM
ajfa-7802	146	98	statistical	statistical	ADJ
ajfa-7802	146	99	analysis	analysis	NOUN
ajfa-7802	146	100	the	the	DET
ajfa-7802	146	101	data	data	NOUN
ajfa-7802	146	102	is	be	AUX
ajfa-7802	146	103	further	far	ADV
ajfa-7802	146	104	analyzed	analyze	VERB
ajfa-7802	146	105	based	base	VERB
ajfa-7802	146	106	on	on	ADP
ajfa-7802	146	107	the	the	DET
ajfa-7802	146	108	following	follow	VERB
ajfa-7802	146	109	characteristics	characteristic	NOUN
ajfa-7802	146	110	of	of	ADP
ajfa-7802	146	111	the	the	DET
ajfa-7802	146	112	companies	company	NOUN
ajfa-7802	146	113	/	/	SYM
ajfa-7802	146	114	employees	employee	NOUN
ajfa-7802	146	115	.	.	PUNCT
ajfa-7802	147	1	•	•	NUM
ajfa-7802	147	2	local	local	ADJ
ajfa-7802	147	3	versus	versus	ADP
ajfa-7802	147	4	international	international	ADJ
ajfa-7802	147	5	ownership	ownership	NOUN
ajfa-7802	147	6	•	•	NOUN
ajfa-7802	147	7	caos	caos	PROPN
ajfa-7802	147	8	and	and	CCONJ
ajfa-7802	147	9	cfos	cfos	PROPN
ajfa-7802	147	10	versus	versus	ADP
ajfa-7802	147	11	other	other	ADJ
ajfa-7802	147	12	employees	employee	NOUN
ajfa-7802	147	13	•	•	ADP
ajfa-7802	147	14	banking	banking	NOUN
ajfa-7802	147	15	versus	versus	ADP
ajfa-7802	147	16	non	non	ADJ
ajfa-7802	147	17	-	-	ADJ
ajfa-7802	147	18	banking	banking	ADJ
ajfa-7802	147	19	sector	sector	NOUN
ajfa-7802	147	20	•	•	ADV
ajfa-7802	147	21	listed	list	VERB
ajfa-7802	147	22	versus	versus	ADP
ajfa-7802	147	23	non	non	ADJ
ajfa-7802	147	24	-	-	ADJ
ajfa-7802	147	25	listed	listed	ADJ
ajfa-7802	147	26	companies	company	NOUN
ajfa-7802	147	27	•	•	VERB
ajfa-7802	147	28	small	small	ADJ
ajfa-7802	147	29	versus	versus	ADP
ajfa-7802	147	30	medium	medium	ADJ
ajfa-7802	147	31	versus	versus	ADP
ajfa-7802	147	32	large	large	ADJ
ajfa-7802	147	33	companies	company	NOUN
ajfa-7802	147	34	comparisons	comparison	NOUN
ajfa-7802	147	35	between	between	ADP
ajfa-7802	147	36	means	mean	NOUN
ajfa-7802	147	37	are	be	AUX
ajfa-7802	147	38	analyzed	analyze	VERB
ajfa-7802	147	39	with	with	ADP
ajfa-7802	147	40	analysis	analysis	NOUN
ajfa-7802	147	41	of	of	ADP
ajfa-7802	147	42	variance	variance	NOUN
ajfa-7802	147	43	which	which	PRON
ajfa-7802	147	44	tests	test	VERB
ajfa-7802	147	45	the	the	DET
ajfa-7802	147	46	hypothesis	hypothesis	NOUN
ajfa-7802	147	47	that	that	PRON
ajfa-7802	147	48	the	the	DET
ajfa-7802	147	49	group	group	NOUN
ajfa-7802	147	50	means	mean	VERB
ajfa-7802	147	51	of	of	ADP
ajfa-7802	147	52	the	the	DET
ajfa-7802	147	53	dependent	dependent	ADJ
ajfa-7802	147	54	variable	variable	NOUN
ajfa-7802	147	55	are	be	AUX
ajfa-7802	147	56	equal	equal	ADJ
ajfa-7802	147	57	.	.	PUNCT
ajfa-7802	148	1	asian	asian	ADJ
ajfa-7802	148	2	journal	journal	PROPN
ajfa-7802	148	3	of	of	ADP
ajfa-7802	148	4	finance	finance	PROPN
ajfa-7802	148	5	&	&	CCONJ
ajfa-7802	148	6	accounting	accounting	PROPN
ajfa-7802	148	7	issn	issn	PROPN
ajfa-7802	148	8	1946	1946	NUM
ajfa-7802	148	9	-	-	PUNCT
ajfa-7802	148	10	052x	052x	NOUN
ajfa-7802	148	11	2015	2015	NUM
ajfa-7802	148	12	,	,	PUNCT
ajfa-7802	148	13	vol	vol	NOUN
ajfa-7802	148	14	.	.	PROPN
ajfa-7802	148	15	7	7	NUM
ajfa-7802	148	16	,	,	PUNCT
ajfa-7802	148	17	no	no	INTJ
ajfa-7802	148	18	.	.	NOUN
ajfa-7802	148	19	1	1	NUM
ajfa-7802	148	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-7802	148	21	218	218	NUM
ajfa-7802	148	22	4.2.1	4.2.1	NUM
ajfa-7802	148	23	local	local	ADJ
ajfa-7802	148	24	versus	versus	ADP
ajfa-7802	148	25	international	international	ADJ
ajfa-7802	148	26	ownership	ownership	NOUN
ajfa-7802	148	27	there	there	PRON
ajfa-7802	148	28	are	be	VERB
ajfa-7802	148	29	53	53	NUM
ajfa-7802	148	30	firms	firm	NOUN
ajfa-7802	148	31	owned	own	VERB
ajfa-7802	148	32	by	by	ADP
ajfa-7802	148	33	bahrainis	bahraini	NOUN
ajfa-7802	148	34	and	and	CCONJ
ajfa-7802	148	35	153	153	NUM
ajfa-7802	148	36	internationally	internationally	ADV
ajfa-7802	148	37	owned	own	VERB
ajfa-7802	148	38	firms	firm	NOUN
ajfa-7802	148	39	operated	operate	VERB
ajfa-7802	148	40	in	in	ADP
ajfa-7802	148	41	bahrain	bahrain	NOUN
ajfa-7802	148	42	.	.	PUNCT
ajfa-7802	149	1	table	table	NOUN
ajfa-7802	149	2	9	9	NUM
ajfa-7802	149	3	.	.	PUNCT
ajfa-7802	149	4	comparisons	comparison	NOUN
ajfa-7802	149	5	of	of	ADP
ajfa-7802	149	6	perceptions	perception	NOUN
ajfa-7802	149	7	by	by	ADP
ajfa-7802	149	8	local	local	ADJ
ajfa-7802	149	9	versus	versus	ADP
ajfa-7802	149	10	international	international	ADJ
ajfa-7802	149	11	companies	company	NOUN
ajfa-7802	149	12	variables	variable	NOUN
ajfa-7802	149	13	mean	mean	VERB
ajfa-7802	149	14	groups	group	NOUN
ajfa-7802	149	15	t	t	NOUN
ajfa-7802	149	16	-	-	PUNCT
ajfa-7802	149	17	value	value	NOUN
ajfa-7802	149	18	local	local	ADJ
ajfa-7802	149	19	international	international	NOUN
ajfa-7802	149	20	are	be	AUX
ajfa-7802	149	21	coe	coe	PROPN
ajfa-7802	149	22	implemented	implement	VERB
ajfa-7802	149	23	?	?	PUNCT
ajfa-7802	150	1	4.54	4.54	NUM
ajfa-7802	150	2	4.43	4.43	NUM
ajfa-7802	150	3	0.81	0.81	NUM
ajfa-7802	150	4	do	do	AUX
ajfa-7802	150	5	your	your	PRON
ajfa-7802	150	6	employees	employee	NOUN
ajfa-7802	150	7	get	get	VERB
ajfa-7802	150	8	training	training	NOUN
ajfa-7802	150	9	in	in	ADP
ajfa-7802	150	10	how	how	SCONJ
ajfa-7802	150	11	to	to	PART
ajfa-7802	150	12	deal	deal	VERB
ajfa-7802	150	13	with	with	ADP
ajfa-7802	150	14	coe	coe	PROPN
ajfa-7802	150	15	dilemmas	dilemmas	PROPN
ajfa-7802	150	16	?	?	PUNCT
ajfa-7802	151	1	3.27	3.27	NUM
ajfa-7802	151	2	3.80	3.80	NUM
ajfa-7802	151	3	2.70	2.70	NUM
ajfa-7802	151	4	*	*	PUNCT
ajfa-7802	151	5	does	do	AUX
ajfa-7802	151	6	the	the	DET
ajfa-7802	151	7	internal	internal	ADJ
ajfa-7802	151	8	audit	audit	NOUN
ajfa-7802	151	9	committee	committee	NOUN
ajfa-7802	151	10	check	check	NOUN
ajfa-7802	151	11	on	on	ADP
ajfa-7802	151	12	compliance	compliance	NOUN
ajfa-7802	151	13	with	with	ADP
ajfa-7802	151	14	coe	coe	PROPN
ajfa-7802	151	15	?	?	PUNCT
ajfa-7802	152	1	3.78	3.78	NUM
ajfa-7802	152	2	4.08	4.08	NUM
ajfa-7802	152	3	1.57	1.57	NUM
ajfa-7802	152	4	how	how	SCONJ
ajfa-7802	152	5	often	often	ADV
ajfa-7802	152	6	are	be	AUX
ajfa-7802	152	7	the	the	DET
ajfa-7802	152	8	coe	coe	PROPN
ajfa-7802	152	9	updated	update	VERB
ajfa-7802	152	10	?	?	PUNCT
ajfa-7802	153	1	3.67	3.67	NUM
ajfa-7802	153	2	3.93	3.93	NUM
ajfa-7802	153	3	1.55	1.55	NUM
ajfa-7802	153	4	is	be	AUX
ajfa-7802	153	5	ethical	ethical	ADJ
ajfa-7802	153	6	behavior	behavior	NOUN
ajfa-7802	153	7	rewarded	reward	VERB
ajfa-7802	153	8	?	?	PUNCT
ajfa-7802	154	1	2.69	2.69	NUM
ajfa-7802	154	2	3.15	3.15	NUM
ajfa-7802	154	3	2.05	2.05	NUM
ajfa-7802	154	4	*	*	NOUN
ajfa-7802	154	5	*	*	PUNCT
ajfa-7802	154	6	is	be	AUX
ajfa-7802	154	7	there	there	PRON
ajfa-7802	154	8	access	access	NOUN
ajfa-7802	154	9	to	to	ADP
ajfa-7802	154	10	coe	coe	PROPN
ajfa-7802	154	11	by	by	ADP
ajfa-7802	154	12	external	external	ADJ
ajfa-7802	154	13	parties	party	NOUN
ajfa-7802	154	14	via	via	ADP
ajfa-7802	154	15	financial	financial	ADJ
ajfa-7802	154	16	reports	report	NOUN
ajfa-7802	154	17	,	,	PUNCT
ajfa-7802	154	18	internet	internet	NOUN
ajfa-7802	154	19	etc	etc	X
ajfa-7802	154	20	.	.	PUNCT
ajfa-7802	154	21	?	?	PUNCT
ajfa-7802	155	1	2.09	2.09	NUM
ajfa-7802	155	2	3.01	3.01	NUM
ajfa-7802	155	3	3.60	3.60	NUM
ajfa-7802	155	4	*	*	NOUN
ajfa-7802	155	5	are	be	AUX
ajfa-7802	155	6	all	all	PRON
ajfa-7802	155	7	ethics	ethic	NOUN
ajfa-7802	155	8	policies	policy	NOUN
ajfa-7802	155	9	related	relate	VERB
ajfa-7802	155	10	to	to	ADP
ajfa-7802	155	11	disclosure	disclosure	NOUN
ajfa-7802	155	12	coordinated	coordinate	VERB
ajfa-7802	155	13	with	with	ADP
ajfa-7802	155	14	the	the	DET
ajfa-7802	155	15	audit	audit	NOUN
ajfa-7802	155	16	committee	committee	NOUN
ajfa-7802	155	17	?	?	PUNCT
ajfa-7802	156	1	3.48	3.48	NUM
ajfa-7802	156	2	3.90	3.90	NUM
ajfa-7802	156	3	2.21	2.21	NUM
ajfa-7802	156	4	*	*	PUNCT
ajfa-7802	156	5	*	*	NOUN
ajfa-7802	156	6	do	do	AUX
ajfa-7802	156	7	you	you	PRON
ajfa-7802	156	8	think	think	VERB
ajfa-7802	156	9	that	that	SCONJ
ajfa-7802	156	10	the	the	DET
ajfa-7802	156	11	existing	exist	VERB
ajfa-7802	156	12	coe	coe	NOUN
ajfa-7802	156	13	achieve	achieve	VERB
ajfa-7802	156	14	their	their	PRON
ajfa-7802	156	15	goals	goal	NOUN
ajfa-7802	156	16	?	?	PUNCT
ajfa-7802	157	1	3.66	3.66	NUM
ajfa-7802	157	2	4.08	4.08	NUM
ajfa-7802	157	3	2.28	2.28	NUM
ajfa-7802	157	4	*	*	PUNCT
ajfa-7802	157	5	*	*	PUNCT
ajfa-7802	157	6	is	be	AUX
ajfa-7802	157	7	there	there	PRON
ajfa-7802	157	8	a	a	DET
ajfa-7802	157	9	follow	follow	NOUN
ajfa-7802	157	10	-	-	PUNCT
ajfa-7802	157	11	up	up	NOUN
ajfa-7802	157	12	on	on	ADP
ajfa-7802	157	13	any	any	DET
ajfa-7802	157	14	filed	file	VERB
ajfa-7802	157	15	complaints	complaint	NOUN
ajfa-7802	157	16	related	relate	VERB
ajfa-7802	157	17	to	to	ADP
ajfa-7802	157	18	coe	coe	PROPN
ajfa-7802	157	19	?	?	PUNCT
ajfa-7802	158	1	3.71	3.71	NUM
ajfa-7802	158	2	4.20	4.20	NUM
ajfa-7802	158	3	2.58	2.58	NUM
ajfa-7802	158	4	*	*	PUNCT
ajfa-7802	158	5	do	do	VERB
ajfa-7802	158	6	confidential	confidential	ADJ
ajfa-7802	158	7	channels	channel	NOUN
ajfa-7802	158	8	exist	exist	VERB
ajfa-7802	158	9	for	for	ADP
ajfa-7802	158	10	reporting	report	VERB
ajfa-7802	158	11	ethics	ethic	NOUN
ajfa-7802	158	12	violations	violation	NOUN
ajfa-7802	158	13	?	?	PUNCT
ajfa-7802	159	1	3.72	3.72	NUM
ajfa-7802	159	2	4.29	4.29	NUM
ajfa-7802	159	3	3.18	3.18	NUM
ajfa-7802	159	4	*	*	PUNCT
ajfa-7802	159	5	how	how	SCONJ
ajfa-7802	159	6	often	often	ADV
ajfa-7802	159	7	are	be	AUX
ajfa-7802	159	8	coe	coe	PROPN
ajfa-7802	159	9	violations	violation	NOUN
ajfa-7802	159	10	detected	detect	VERB
ajfa-7802	159	11	?	?	PUNCT
ajfa-7802	160	1	3.13	3.13	NUM
ajfa-7802	160	2	3.22	3.22	NUM
ajfa-7802	160	3	0.42	0.42	NUM
ajfa-7802	160	4	in	in	ADP
ajfa-7802	160	5	your	your	PRON
ajfa-7802	160	6	opinion	opinion	NOUN
ajfa-7802	160	7	,	,	PUNCT
ajfa-7802	160	8	does	do	AUX
ajfa-7802	160	9	your	your	PRON
ajfa-7802	160	10	organization	organization	NOUN
ajfa-7802	160	11	comply	comply	VERB
ajfa-7802	160	12	with	with	ADP
ajfa-7802	160	13	the	the	DET
ajfa-7802	160	14	following	follow	VERB
ajfa-7802	160	15	values	value	NOUN
ajfa-7802	160	16	in	in	ADP
ajfa-7802	160	17	coe	coe	PROPN
ajfa-7802	160	18	:	:	PUNCT
ajfa-7802	160	19	integrity	integrity	NOUN
ajfa-7802	160	20	4.71	4.71	NUM
ajfa-7802	160	21	4.59	4.59	NUM
ajfa-7802	160	22	0.86	0.86	NUM
ajfa-7802	160	23	confidentiality	confidentiality	NOUN
ajfa-7802	160	24	4.73	4.73	NUM
ajfa-7802	160	25	4.70	4.70	NUM
ajfa-7802	160	26	0.34	0.34	NUM
ajfa-7802	160	27	independence	independence	NOUN
ajfa-7802	160	28	4.67	4.67	NUM
ajfa-7802	160	29	4.59	4.59	NUM
ajfa-7802	160	30	0.59	0.59	NUM
ajfa-7802	160	31	technical	technical	ADJ
ajfa-7802	160	32	standards	standard	NOUN
ajfa-7802	160	33	4.56	4.56	NUM
ajfa-7802	160	34	4.53	4.53	NUM
ajfa-7802	160	35	0.21	0.21	NUM
ajfa-7802	160	36	professionalism	professionalism	NOUN
ajfa-7802	160	37	4.60	4.60	NUM
ajfa-7802	160	38	4.57	4.57	NUM
ajfa-7802	160	39	0.15	0.15	NUM
ajfa-7802	160	40	public	public	ADJ
ajfa-7802	160	41	interest	interest	NOUN
ajfa-7802	160	42	4.49	4.49	NUM
ajfa-7802	160	43	4.55	4.55	NUM
ajfa-7802	160	44	0.39	0.39	NUM
ajfa-7802	160	45	conflict	conflict	NOUN
ajfa-7802	160	46	of	of	ADP
ajfa-7802	160	47	interest	interest	NOUN
ajfa-7802	160	48	4.42	4.42	NUM
ajfa-7802	160	49	4.41	4.41	NUM
ajfa-7802	160	50	0.05	0.05	NUM
ajfa-7802	160	51	how	how	SCONJ
ajfa-7802	160	52	do	do	AUX
ajfa-7802	160	53	you	you	PRON
ajfa-7802	160	54	perceive	perceive	VERB
ajfa-7802	160	55	the	the	DET
ajfa-7802	160	56	importance	importance	NOUN
ajfa-7802	160	57	of	of	ADP
ajfa-7802	160	58	the	the	DET
ajfa-7802	160	59	following	following	NOUN
ajfa-7802	160	60	:	:	PUNCT
ajfa-7802	160	61	leaders	leader	NOUN
ajfa-7802	160	62	set	set	VERB
ajfa-7802	160	63	the	the	DET
ajfa-7802	160	64	example	example	NOUN
ajfa-7802	160	65	4.73	4.73	NUM
ajfa-7802	160	66	4.59	4.59	NUM
ajfa-7802	160	67	1.24	1.24	NUM
ajfa-7802	160	68	ethics	ethic	NOUN
ajfa-7802	160	69	is	be	AUX
ajfa-7802	160	70	a	a	DET
ajfa-7802	160	71	core	core	NOUN
ajfa-7802	160	72	value	value	NOUN
ajfa-7802	160	73	4.80	4.80	NUM
ajfa-7802	160	74	4.58	4.58	NUM
ajfa-7802	160	75	2.03	2.03	NUM
ajfa-7802	160	76	*	*	PUNCT
ajfa-7802	160	77	*	*	PUNCT
ajfa-7802	160	78	everyone	everyone	PRON
ajfa-7802	160	79	participates	participate	VERB
ajfa-7802	160	80	in	in	ADP
ajfa-7802	160	81	setting	set	VERB
ajfa-7802	160	82	coe	coe	PROPN
ajfa-7802	160	83	4.04	4.04	NUM
ajfa-7802	160	84	4.00	4.00	NUM
ajfa-7802	160	85	0.22	0.22	NUM
ajfa-7802	160	86	coe	coe	PROPN
ajfa-7802	160	87	is	be	AUX
ajfa-7802	160	88	applied	apply	VERB
ajfa-7802	160	89	consistently	consistently	ADV
ajfa-7802	160	90	to	to	ADP
ajfa-7802	160	91	all	all	DET
ajfa-7802	160	92	employees	employee	NOUN
ajfa-7802	160	93	4.56	4.56	NUM
ajfa-7802	160	94	4.52	4.52	NUM
ajfa-7802	160	95	0.27	0.27	NUM
ajfa-7802	160	96	employees	employee	NOUN
ajfa-7802	160	97	feel	feel	VERB
ajfa-7802	160	98	safe	safe	ADJ
ajfa-7802	160	99	to	to	PART
ajfa-7802	160	100	share	share	VERB
ajfa-7802	160	101	concerns	concern	NOUN
ajfa-7802	160	102	4.46	4.46	NUM
ajfa-7802	160	103	4.36	4.36	NUM
ajfa-7802	160	104	0.63	0.63	NUM
ajfa-7802	160	105	*	*	PUNCT
ajfa-7802	160	106	significant	significant	ADJ
ajfa-7802	160	107	at	at	ADP
ajfa-7802	160	108	0.01	0.01	NUM
ajfa-7802	160	109	*	*	PUNCT
ajfa-7802	160	110	*	*	PUNCT
ajfa-7802	160	111	significant	significant	ADJ
ajfa-7802	160	112	at	at	ADP
ajfa-7802	160	113	0.05	0.05	NUM
ajfa-7802	160	114	*	*	PUNCT
ajfa-7802	160	115	*	*	PUNCT
ajfa-7802	160	116	*	*	PUNCT
ajfa-7802	160	117	significant	significant	ADJ
ajfa-7802	160	118	at	at	ADP
ajfa-7802	160	119	0.01	0.01	NUM
ajfa-7802	160	120	asian	asian	ADJ
ajfa-7802	160	121	journal	journal	NOUN
ajfa-7802	160	122	of	of	ADP
ajfa-7802	160	123	finance	finance	PROPN
ajfa-7802	160	124	&	&	CCONJ
ajfa-7802	160	125	accounting	accounting	PROPN
ajfa-7802	160	126	issn	issn	PROPN
ajfa-7802	160	127	1946	1946	NUM
ajfa-7802	160	128	-	-	PUNCT
ajfa-7802	160	129	052x	052x	NOUN
ajfa-7802	160	130	2015	2015	NUM
ajfa-7802	160	131	,	,	PUNCT
ajfa-7802	160	132	vol	vol	NOUN
ajfa-7802	160	133	.	.	PROPN
ajfa-7802	161	1	7	7	NUM
ajfa-7802	161	2	,	,	PUNCT
ajfa-7802	161	3	no	no	INTJ
ajfa-7802	161	4	.	.	NOUN
ajfa-7802	161	5	1	1	NUM
ajfa-7802	161	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-7802	161	7	219	219	NUM
ajfa-7802	161	8	table	table	NOUN
ajfa-7802	161	9	9	9	NUM
ajfa-7802	161	10	shows	show	VERB
ajfa-7802	161	11	that	that	SCONJ
ajfa-7802	161	12	several	several	ADJ
ajfa-7802	161	13	variables	variable	NOUN
ajfa-7802	161	14	emerged	emerge	VERB
ajfa-7802	161	15	as	as	ADP
ajfa-7802	161	16	significantly	significantly	ADV
ajfa-7802	161	17	different	different	ADJ
ajfa-7802	161	18	at	at	ADP
ajfa-7802	161	19	the	the	DET
ajfa-7802	161	20	0.01	0.01	NUM
ajfa-7802	161	21	,	,	PUNCT
ajfa-7802	161	22	0.05	0.05	NUM
ajfa-7802	161	23	and	and	CCONJ
ajfa-7802	161	24	0.1	0.1	NUM
ajfa-7802	161	25	levels	level	NOUN
ajfa-7802	161	26	between	between	ADP
ajfa-7802	161	27	local	local	ADJ
ajfa-7802	161	28	and	and	CCONJ
ajfa-7802	161	29	international	international	ADJ
ajfa-7802	161	30	organizations	organization	NOUN
ajfa-7802	161	31	.	.	PUNCT
ajfa-7802	162	1	it	it	PRON
ajfa-7802	162	2	appeared	appear	VERB
ajfa-7802	162	3	that	that	SCONJ
ajfa-7802	162	4	international	international	ADJ
ajfa-7802	162	5	organizations	organization	NOUN
ajfa-7802	162	6	provided	provide	VERB
ajfa-7802	162	7	training	training	NOUN
ajfa-7802	162	8	to	to	ADP
ajfa-7802	162	9	their	their	PRON
ajfa-7802	162	10	employees	employee	NOUN
ajfa-7802	162	11	in	in	ADP
ajfa-7802	162	12	how	how	SCONJ
ajfa-7802	162	13	to	to	PART
ajfa-7802	162	14	deal	deal	VERB
ajfa-7802	162	15	with	with	ADP
ajfa-7802	162	16	coe	coe	PROPN
ajfa-7802	162	17	dilemmas	dilemma	NOUN
ajfa-7802	162	18	more	more	ADV
ajfa-7802	162	19	than	than	ADP
ajfa-7802	162	20	their	their	PRON
ajfa-7802	162	21	local	local	ADJ
ajfa-7802	162	22	counterparts	counterpart	NOUN
ajfa-7802	162	23	(	(	PUNCT
ajfa-7802	162	24	t=	t=	NOUN
ajfa-7802	162	25	2.7	2.7	NUM
ajfa-7802	162	26	,	,	PUNCT
ajfa-7802	162	27	p<0.01	p<0.01	PROPN
ajfa-7802	162	28	)	)	PUNCT
ajfa-7802	162	29	.	.	PUNCT
ajfa-7802	163	1	this	this	PRON
ajfa-7802	163	2	is	be	AUX
ajfa-7802	163	3	expected	expect	VERB
ajfa-7802	163	4	since	since	SCONJ
ajfa-7802	163	5	the	the	DET
ajfa-7802	163	6	international	international	ADJ
ajfa-7802	163	7	organizations	organization	NOUN
ajfa-7802	163	8	have	have	VERB
ajfa-7802	163	9	broader	broad	ADJ
ajfa-7802	163	10	exposure	exposure	NOUN
ajfa-7802	163	11	to	to	ADP
ajfa-7802	163	12	the	the	DET
ajfa-7802	163	13	issue	issue	NOUN
ajfa-7802	163	14	of	of	ADP
ajfa-7802	163	15	ethics	ethic	NOUN
ajfa-7802	163	16	in	in	ADP
ajfa-7802	163	17	the	the	DET
ajfa-7802	163	18	work	work	NOUN
ajfa-7802	163	19	environment	environment	NOUN
ajfa-7802	163	20	and	and	CCONJ
ajfa-7802	163	21	hence	hence	ADV
ajfa-7802	163	22	may	may	AUX
ajfa-7802	163	23	well	well	ADV
ajfa-7802	163	24	be	be	AUX
ajfa-7802	163	25	aware	aware	ADJ
ajfa-7802	163	26	of	of	ADP
ajfa-7802	163	27	the	the	DET
ajfa-7802	163	28	importance	importance	NOUN
ajfa-7802	163	29	of	of	ADP
ajfa-7802	163	30	training	training	NOUN
ajfa-7802	163	31	to	to	ADP
ajfa-7802	163	32	their	their	PRON
ajfa-7802	163	33	employees	employee	NOUN
ajfa-7802	163	34	in	in	ADP
ajfa-7802	163	35	this	this	DET
ajfa-7802	163	36	respect	respect	NOUN
ajfa-7802	163	37	.	.	PUNCT
ajfa-7802	164	1	the	the	DET
ajfa-7802	164	2	employees	employee	NOUN
ajfa-7802	164	3	in	in	ADP
ajfa-7802	164	4	international	international	ADJ
ajfa-7802	164	5	organizations	organization	NOUN
ajfa-7802	164	6	who	who	PRON
ajfa-7802	164	7	have	have	AUX
ajfa-7802	164	8	been	be	AUX
ajfa-7802	164	9	trained	train	VERB
ajfa-7802	164	10	on	on	ADP
ajfa-7802	164	11	how	how	SCONJ
ajfa-7802	164	12	to	to	PART
ajfa-7802	164	13	deal	deal	VERB
ajfa-7802	164	14	with	with	ADP
ajfa-7802	164	15	coe	coe	PROPN
ajfa-7802	164	16	dilemmas	dilemmas	PROPN
ajfa-7802	164	17	may	may	AUX
ajfa-7802	164	18	also	also	ADV
ajfa-7802	164	19	be	be	AUX
ajfa-7802	164	20	aware	aware	ADJ
ajfa-7802	164	21	of	of	ADP
ajfa-7802	164	22	the	the	DET
ajfa-7802	164	23	importance	importance	NOUN
ajfa-7802	164	24	of	of	ADP
ajfa-7802	164	25	any	any	DET
ajfa-7802	164	26	violations	violation	NOUN
ajfa-7802	164	27	of	of	ADP
ajfa-7802	164	28	coe	coe	PROPN
ajfa-7802	164	29	.	.	PUNCT
ajfa-7802	165	1	this	this	PRON
ajfa-7802	165	2	is	be	AUX
ajfa-7802	165	3	depicted	depict	VERB
ajfa-7802	165	4	in	in	ADP
ajfa-7802	165	5	the	the	DET
ajfa-7802	165	6	variable	variable	NOUN
ajfa-7802	165	7	the	the	DET
ajfa-7802	165	8	employees	employee	NOUN
ajfa-7802	165	9	in	in	ADP
ajfa-7802	165	10	the	the	DET
ajfa-7802	165	11	international	international	ADJ
ajfa-7802	165	12	organizations	organization	NOUN
ajfa-7802	165	13	indicated	indicate	VERB
ajfa-7802	165	14	awareness	awareness	NOUN
ajfa-7802	165	15	of	of	ADP
ajfa-7802	165	16	the	the	DET
ajfa-7802	165	17	existence	existence	NOUN
ajfa-7802	165	18	of	of	ADP
ajfa-7802	165	19	a	a	DET
ajfa-7802	165	20	follow	follow	VERB
ajfa-7802	165	21	-	-	PUNCT
ajfa-7802	165	22	up	up	ADP
ajfa-7802	165	23	procedure	procedure	NOUN
ajfa-7802	165	24	on	on	ADP
ajfa-7802	165	25	any	any	DET
ajfa-7802	165	26	filed	file	VERB
ajfa-7802	165	27	complaints	complaint	NOUN
ajfa-7802	165	28	related	relate	VERB
ajfa-7802	165	29	to	to	ADP
ajfa-7802	165	30	coe	coe	PROPN
ajfa-7802	165	31	(	(	PUNCT
ajfa-7802	165	32	t=2.58	t=2.58	PROPN
ajfa-7802	165	33	,	,	PUNCT
ajfa-7802	165	34	p<0.01	p<0.01	PROPN
ajfa-7802	165	35	)	)	PUNCT
ajfa-7802	165	36	.	.	PUNCT
ajfa-7802	166	1	to	to	PART
ajfa-7802	166	2	further	far	ADV
ajfa-7802	166	3	understand	understand	VERB
ajfa-7802	166	4	the	the	DET
ajfa-7802	166	5	previous	previous	ADJ
ajfa-7802	166	6	findings	finding	NOUN
ajfa-7802	166	7	,	,	PUNCT
ajfa-7802	166	8	the	the	DET
ajfa-7802	166	9	study	study	NOUN
ajfa-7802	166	10	investigated	investigate	VERB
ajfa-7802	166	11	the	the	DET
ajfa-7802	166	12	set	set	NOUN
ajfa-7802	166	13	-	-	PUNCT
ajfa-7802	166	14	up	up	NOUN
ajfa-7802	166	15	of	of	ADP
ajfa-7802	166	16	the	the	DET
ajfa-7802	166	17	ethics	ethic	NOUN
ajfa-7802	166	18	policies	policy	NOUN
ajfa-7802	166	19	and	and	CCONJ
ajfa-7802	166	20	the	the	DET
ajfa-7802	166	21	parties	party	NOUN
ajfa-7802	166	22	involved	involve	VERB
ajfa-7802	166	23	in	in	ADP
ajfa-7802	166	24	developing	develop	VERB
ajfa-7802	166	25	them	they	PRON
ajfa-7802	166	26	.	.	PUNCT
ajfa-7802	167	1	the	the	DET
ajfa-7802	167	2	results	result	NOUN
ajfa-7802	167	3	indicated	indicate	VERB
ajfa-7802	167	4	that	that	SCONJ
ajfa-7802	167	5	international	international	ADJ
ajfa-7802	167	6	organizations	organization	NOUN
ajfa-7802	167	7	may	may	AUX
ajfa-7802	167	8	have	have	AUX
ajfa-7802	167	9	developed	develop	VERB
ajfa-7802	167	10	effective	effective	ADJ
ajfa-7802	167	11	coe	coe	NOUN
ajfa-7802	167	12	more	more	ADJ
ajfa-7802	167	13	than	than	ADP
ajfa-7802	167	14	local	local	ADJ
ajfa-7802	167	15	organizations	organization	NOUN
ajfa-7802	167	16	because	because	SCONJ
ajfa-7802	167	17	they	they	PRON
ajfa-7802	167	18	have	have	AUX
ajfa-7802	167	19	developed	develop	VERB
ajfa-7802	167	20	ethics	ethic	NOUN
ajfa-7802	167	21	policies	policy	NOUN
ajfa-7802	167	22	that	that	PRON
ajfa-7802	167	23	are	be	AUX
ajfa-7802	167	24	coordinated	coordinate	VERB
ajfa-7802	167	25	with	with	ADP
ajfa-7802	167	26	their	their	PRON
ajfa-7802	167	27	audit	audit	NOUN
ajfa-7802	167	28	committees	committee	NOUN
ajfa-7802	167	29	(	(	PUNCT
ajfa-7802	167	30	t=2.21	t=2.21	NOUN
ajfa-7802	167	31	,	,	PUNCT
ajfa-7802	167	32	p<0.05	p<0.05	NOUN
ajfa-7802	167	33	)	)	PUNCT
ajfa-7802	167	34	.	.	PUNCT
ajfa-7802	168	1	finally	finally	ADV
ajfa-7802	168	2	,	,	PUNCT
ajfa-7802	168	3	in	in	ADP
ajfa-7802	168	4	comparison	comparison	NOUN
ajfa-7802	168	5	with	with	ADP
ajfa-7802	168	6	international	international	ADJ
ajfa-7802	168	7	organizations	organization	NOUN
ajfa-7802	168	8	,	,	PUNCT
ajfa-7802	168	9	employees	employee	NOUN
ajfa-7802	168	10	in	in	ADP
ajfa-7802	168	11	local	local	ADJ
ajfa-7802	168	12	organizations	organization	NOUN
ajfa-7802	168	13	perceived	perceive	VERB
ajfa-7802	168	14	ethics	ethic	NOUN
ajfa-7802	168	15	as	as	ADP
ajfa-7802	168	16	a	a	DET
ajfa-7802	168	17	core	core	NOUN
ajfa-7802	168	18	value	value	NOUN
ajfa-7802	168	19	(	(	PUNCT
ajfa-7802	168	20	t=2.03	t=2.03	NOUN
ajfa-7802	168	21	,	,	PUNCT
ajfa-7802	168	22	p<0.05	p<0.05	NOUN
ajfa-7802	168	23	)	)	PUNCT
ajfa-7802	168	24	.	.	PUNCT
ajfa-7802	169	1	this	this	DET
ajfa-7802	169	2	result	result	NOUN
ajfa-7802	169	3	may	may	AUX
ajfa-7802	169	4	support	support	VERB
ajfa-7802	169	5	the	the	DET
ajfa-7802	169	6	argument	argument	NOUN
ajfa-7802	169	7	that	that	SCONJ
ajfa-7802	169	8	codes	code	NOUN
ajfa-7802	169	9	of	of	ADP
ajfa-7802	169	10	behavior	behavior	NOUN
ajfa-7802	169	11	may	may	AUX
ajfa-7802	169	12	be	be	AUX
ajfa-7802	169	13	unnecessary	unnecessary	ADJ
ajfa-7802	169	14	and	and	CCONJ
ajfa-7802	169	15	that	that	SCONJ
ajfa-7802	169	16	an	an	DET
ajfa-7802	169	17	ethical	ethical	ADJ
ajfa-7802	169	18	culture	culture	NOUN
ajfa-7802	169	19	,	,	PUNCT
ajfa-7802	169	20	a	a	DET
ajfa-7802	169	21	distinct	distinct	ADJ
ajfa-7802	169	22	corporate	corporate	ADJ
ajfa-7802	169	23	philosophy	philosophy	NOUN
ajfa-7802	169	24	and	and	CCONJ
ajfa-7802	169	25	professionalism	professionalism	NOUN
ajfa-7802	169	26	are	be	AUX
ajfa-7802	169	27	deeply	deeply	ADV
ajfa-7802	169	28	valued	value	VERB
ajfa-7802	169	29	in	in	ADP
ajfa-7802	169	30	the	the	DET
ajfa-7802	169	31	bahraini	bahraini	PROPN
ajfa-7802	169	32	business	business	NOUN
ajfa-7802	169	33	environment	environment	NOUN
ajfa-7802	169	34	that	that	PRON
ajfa-7802	169	35	can	can	AUX
ajfa-7802	169	36	be	be	AUX
ajfa-7802	169	37	promoted	promote	VERB
ajfa-7802	169	38	without	without	ADP
ajfa-7802	169	39	a	a	DET
ajfa-7802	169	40	formal	formal	ADJ
ajfa-7802	169	41	code	code	NOUN
ajfa-7802	169	42	of	of	ADP
ajfa-7802	169	43	ethics	ethic	NOUN
ajfa-7802	169	44	.	.	PUNCT
ajfa-7802	170	1	4.2.2	4.2.2	NUM
ajfa-7802	170	2	caos	cao	NOUN
ajfa-7802	170	3	and	and	CCONJ
ajfa-7802	170	4	cfos	cfos	PROPN
ajfa-7802	170	5	versus	versus	ADP
ajfa-7802	170	6	other	other	ADJ
ajfa-7802	170	7	employees	employee	NOUN
ajfa-7802	170	8	the	the	DET
ajfa-7802	170	9	results	result	NOUN
ajfa-7802	170	10	of	of	ADP
ajfa-7802	170	11	the	the	DET
ajfa-7802	170	12	comparison	comparison	NOUN
ajfa-7802	170	13	between	between	ADP
ajfa-7802	170	14	accountants	accountant	NOUN
ajfa-7802	170	15	’	’	PART
ajfa-7802	170	16	perception	perception	NOUN
ajfa-7802	170	17	towards	towards	ADP
ajfa-7802	170	18	key	key	ADJ
ajfa-7802	170	19	components	component	NOUN
ajfa-7802	170	20	of	of	ADP
ajfa-7802	170	21	an	an	DET
ajfa-7802	170	22	effective	effective	ADJ
ajfa-7802	170	23	coe	coe	NOUN
ajfa-7802	170	24	vis	vis	X
ajfa-7802	170	25	-	-	PUNCT
ajfa-7802	170	26	à	à	X
ajfa-7802	170	27	-	-	PUNCT
ajfa-7802	170	28	vis	vis	X
ajfa-7802	170	29	other	other	ADJ
ajfa-7802	170	30	employees	employee	NOUN
ajfa-7802	170	31	were	be	AUX
ajfa-7802	170	32	generally	generally	ADV
ajfa-7802	170	33	insignificant	insignificant	ADJ
ajfa-7802	170	34	.	.	PUNCT
ajfa-7802	171	1	as	as	ADP
ajfa-7802	171	2	such	such	ADJ
ajfa-7802	171	3	,	,	PUNCT
ajfa-7802	171	4	it	it	PRON
ajfa-7802	171	5	may	may	AUX
ajfa-7802	171	6	be	be	AUX
ajfa-7802	171	7	deduced	deduce	VERB
ajfa-7802	171	8	that	that	SCONJ
ajfa-7802	171	9	irrespective	irrespective	ADJ
ajfa-7802	171	10	of	of	ADP
ajfa-7802	171	11	the	the	DET
ajfa-7802	171	12	employee	employee	NOUN
ajfa-7802	171	13	’s	’s	PART
ajfa-7802	171	14	specialization	specialization	NOUN
ajfa-7802	171	15	,	,	PUNCT
ajfa-7802	171	16	all	all	DET
ajfa-7802	171	17	employees	employee	NOUN
ajfa-7802	171	18	carry	carry	VERB
ajfa-7802	171	19	the	the	DET
ajfa-7802	171	20	same	same	ADJ
ajfa-7802	171	21	perception	perception	NOUN
ajfa-7802	171	22	towards	towards	ADP
ajfa-7802	171	23	coe	coe	PROPN
ajfa-7802	171	24	in	in	ADP
ajfa-7802	171	25	their	their	PRON
ajfa-7802	171	26	respective	respective	ADJ
ajfa-7802	171	27	organizations	organization	NOUN
ajfa-7802	171	28	.	.	PUNCT
ajfa-7802	172	1	however	however	ADV
ajfa-7802	172	2	,	,	PUNCT
ajfa-7802	172	3	because	because	SCONJ
ajfa-7802	172	4	of	of	ADP
ajfa-7802	172	5	the	the	DET
ajfa-7802	172	6	recent	recent	ADJ
ajfa-7802	172	7	scandals	scandal	NOUN
ajfa-7802	172	8	involving	involve	VERB
ajfa-7802	172	9	the	the	DET
ajfa-7802	172	10	accounting	accounting	NOUN
ajfa-7802	172	11	profession	profession	NOUN
ajfa-7802	172	12	and	and	CCONJ
ajfa-7802	172	13	hence	hence	ADV
ajfa-7802	172	14	the	the	DET
ajfa-7802	172	15	sensitivity	sensitivity	NOUN
ajfa-7802	172	16	of	of	ADP
ajfa-7802	172	17	the	the	DET
ajfa-7802	172	18	accountant	accountant	NOUN
ajfa-7802	172	19	position	position	NOUN
ajfa-7802	172	20	in	in	ADP
ajfa-7802	172	21	the	the	DET
ajfa-7802	172	22	organization	organization	NOUN
ajfa-7802	172	23	,	,	PUNCT
ajfa-7802	172	24	then	then	ADV
ajfa-7802	172	25	organizations	organization	NOUN
ajfa-7802	172	26	in	in	ADP
ajfa-7802	172	27	bahrain	bahrain	NOUN
ajfa-7802	172	28	may	may	AUX
ajfa-7802	172	29	need	need	VERB
ajfa-7802	172	30	to	to	PART
ajfa-7802	172	31	develop	develop	VERB
ajfa-7802	172	32	a	a	DET
ajfa-7802	172	33	more	more	ADV
ajfa-7802	172	34	robust	robust	ADJ
ajfa-7802	172	35	mechanism	mechanism	NOUN
ajfa-7802	172	36	that	that	PRON
ajfa-7802	172	37	would	would	AUX
ajfa-7802	172	38	increase	increase	VERB
ajfa-7802	172	39	the	the	DET
ajfa-7802	172	40	awareness	awareness	NOUN
ajfa-7802	172	41	of	of	ADP
ajfa-7802	172	42	accountants	accountant	NOUN
ajfa-7802	172	43	in	in	ADP
ajfa-7802	172	44	particular	particular	ADJ
ajfa-7802	172	45	towards	towards	ADP
ajfa-7802	172	46	the	the	DET
ajfa-7802	172	47	importance	importance	NOUN
ajfa-7802	172	48	of	of	ADP
ajfa-7802	172	49	coe	coe	PROPN
ajfa-7802	172	50	.	.	PUNCT
ajfa-7802	173	1	asian	asian	PROPN
ajfa-7802	173	2	journal	journal	PROPN
ajfa-7802	173	3	of	of	ADP
ajfa-7802	173	4	finance	finance	PROPN
ajfa-7802	173	5	&	&	CCONJ
ajfa-7802	173	6	accounting	accounting	PROPN
ajfa-7802	173	7	issn	issn	PROPN
ajfa-7802	173	8	1946	1946	NUM
ajfa-7802	173	9	-	-	PUNCT
ajfa-7802	173	10	052x	052x	NOUN
ajfa-7802	173	11	2015	2015	NUM
ajfa-7802	173	12	,	,	PUNCT
ajfa-7802	173	13	vol	vol	NOUN
ajfa-7802	173	14	.	.	PROPN
ajfa-7802	173	15	7	7	NUM
ajfa-7802	173	16	,	,	PUNCT
ajfa-7802	173	17	no	no	INTJ
ajfa-7802	173	18	.	.	NOUN
ajfa-7802	173	19	1	1	NUM
ajfa-7802	173	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-7802	173	21	220	220	NUM
ajfa-7802	173	22	table	table	NOUN
ajfa-7802	173	23	10	10	NUM
ajfa-7802	173	24	.	.	PUNCT
ajfa-7802	174	1	comparisons	comparison	NOUN
ajfa-7802	174	2	of	of	ADP
ajfa-7802	174	3	perceptions	perception	NOUN
ajfa-7802	174	4	by	by	ADP
ajfa-7802	174	5	accountants	accountant	NOUN
ajfa-7802	174	6	versus	versus	ADP
ajfa-7802	174	7	other	other	ADJ
ajfa-7802	174	8	employees	employee	NOUN
ajfa-7802	174	9	variable	variable	ADJ
ajfa-7802	174	10	mean	mean	NOUN
ajfa-7802	174	11	groups	group	NOUN
ajfa-7802	174	12	t	t	PROPN
ajfa-7802	174	13	-	-	PUNCT
ajfa-7802	174	14	valueothers	valueother	NOUN
ajfa-7802	174	15	caos	caos	PROPN
ajfa-7802	174	16	&	&	CCONJ
ajfa-7802	174	17	cfos	cfos	PROPN
ajfa-7802	174	18	are	be	AUX
ajfa-7802	174	19	coe	coe	PROPN
ajfa-7802	174	20	implemented	implement	VERB
ajfa-7802	174	21	?	?	PUNCT
ajfa-7802	175	1	4.78	4.78	NUM
ajfa-7802	175	2	4.41	4.41	NUM
ajfa-7802	175	3	2.01	2.01	NUM
ajfa-7802	175	4	*	*	PUNCT
ajfa-7802	175	5	*	*	PUNCT
ajfa-7802	175	6	do	do	AUX
ajfa-7802	175	7	your	your	PRON
ajfa-7802	175	8	employees	employee	NOUN
ajfa-7802	175	9	get	get	VERB
ajfa-7802	175	10	training	training	NOUN
ajfa-7802	175	11	in	in	ADP
ajfa-7802	175	12	how	how	SCONJ
ajfa-7802	175	13	to	to	PART
ajfa-7802	175	14	deal	deal	VERB
ajfa-7802	175	15	with	with	ADP
ajfa-7802	175	16	coe	coe	PROPN
ajfa-7802	175	17	dilemmas	dilemmas	PROPN
ajfa-7802	175	18	?	?	PUNCT
ajfa-7802	176	1	4.19	4.19	NUM
ajfa-7802	176	2	3.79	3.79	NUM
ajfa-7802	176	3	1.51	1.51	NUM
ajfa-7802	176	4	does	do	VERB
ajfa-7802	176	5	the	the	DET
ajfa-7802	176	6	internal	internal	ADJ
ajfa-7802	176	7	audit	audit	NOUN
ajfa-7802	176	8	committee	committee	NOUN
ajfa-7802	176	9	check	check	NOUN
ajfa-7802	176	10	on	on	ADP
ajfa-7802	176	11	compliance	compliance	NOUN
ajfa-7802	176	12	with	with	ADP
ajfa-7802	176	13	coe	coe	PROPN
ajfa-7802	176	14	?	?	PUNCT
ajfa-7802	177	1	4.28	4.28	NUM
ajfa-7802	177	2	4.16	4.16	NUM
ajfa-7802	177	3	0.44	0.44	NUM
ajfa-7802	177	4	how	how	SCONJ
ajfa-7802	177	5	often	often	ADV
ajfa-7802	177	6	are	be	AUX
ajfa-7802	177	7	the	the	DET
ajfa-7802	177	8	coe	coe	PROPN
ajfa-7802	177	9	updated	update	VERB
ajfa-7802	177	10	?	?	PUNCT
ajfa-7802	178	1	4.00	4.00	NUM
ajfa-7802	178	2	3.82	3.82	NUM
ajfa-7802	178	3	0.74	0.74	NUM
ajfa-7802	178	4	is	be	AUX
ajfa-7802	178	5	ethical	ethical	ADJ
ajfa-7802	178	6	behavior	behavior	NOUN
ajfa-7802	178	7	rewarded	reward	VERB
ajfa-7802	178	8	?	?	PUNCT
ajfa-7802	179	1	3.08	3.08	NUM
ajfa-7802	179	2	3.00	3.00	NUM
ajfa-7802	179	3	0.21	0.21	NUM
ajfa-7802	179	4	is	be	AUX
ajfa-7802	179	5	there	there	PRON
ajfa-7802	179	6	access	access	NOUN
ajfa-7802	179	7	to	to	ADP
ajfa-7802	179	8	coe	coe	PROPN
ajfa-7802	179	9	by	by	ADP
ajfa-7802	179	10	external	external	ADJ
ajfa-7802	179	11	parties	party	NOUN
ajfa-7802	179	12	via	via	ADP
ajfa-7802	179	13	financial	financial	ADJ
ajfa-7802	179	14	reports	report	NOUN
ajfa-7802	179	15	,	,	PUNCT
ajfa-7802	179	16	internet	internet	NOUN
ajfa-7802	179	17	etc	etc	X
ajfa-7802	179	18	.	.	PUNCT
ajfa-7802	179	19	?	?	PUNCT
ajfa-7802	180	1	2.60	2.60	NUM
ajfa-7802	180	2	2.53	2.53	NUM
ajfa-7802	180	3	0.20	0.20	NUM
ajfa-7802	180	4	are	be	AUX
ajfa-7802	180	5	all	all	PRON
ajfa-7802	180	6	ethics	ethic	NOUN
ajfa-7802	180	7	policies	policy	NOUN
ajfa-7802	180	8	related	relate	VERB
ajfa-7802	180	9	to	to	ADP
ajfa-7802	180	10	disclosure	disclosure	NOUN
ajfa-7802	180	11	coordinated	coordinate	VERB
ajfa-7802	180	12	with	with	ADP
ajfa-7802	180	13	the	the	DET
ajfa-7802	180	14	audit	audit	NOUN
ajfa-7802	180	15	committee	committee	NOUN
ajfa-7802	180	16	?	?	PUNCT
ajfa-7802	181	1	3.92	3.92	NUM
ajfa-7802	181	2	3.59	3.59	NUM
ajfa-7802	181	3	1.23	1.23	NUM
ajfa-7802	181	4	do	do	AUX
ajfa-7802	181	5	you	you	PRON
ajfa-7802	181	6	think	think	VERB
ajfa-7802	181	7	that	that	SCONJ
ajfa-7802	181	8	the	the	DET
ajfa-7802	181	9	existing	exist	VERB
ajfa-7802	181	10	coe	coe	NOUN
ajfa-7802	181	11	achieve	achieve	VERB
ajfa-7802	181	12	their	their	PRON
ajfa-7802	181	13	goals	goal	NOUN
ajfa-7802	181	14	?	?	PUNCT
ajfa-7802	182	1	4.28	4.28	NUM
ajfa-7802	182	2	3.82	3.82	NUM
ajfa-7802	182	3	1.57	1.57	NUM
ajfa-7802	182	4	is	be	AUX
ajfa-7802	182	5	there	there	PRON
ajfa-7802	182	6	a	a	DET
ajfa-7802	182	7	follow	follow	NOUN
ajfa-7802	182	8	-	-	PUNCT
ajfa-7802	182	9	up	up	NOUN
ajfa-7802	182	10	on	on	ADP
ajfa-7802	182	11	any	any	DET
ajfa-7802	182	12	filed	file	VERB
ajfa-7802	182	13	complaints	complaint	NOUN
ajfa-7802	182	14	related	relate	VERB
ajfa-7802	182	15	to	to	ADP
ajfa-7802	182	16	coe	coe	PROPN
ajfa-7802	182	17	?	?	PUNCT
ajfa-7802	183	1	4.44	4.44	NUM
ajfa-7802	183	2	4.00	4.00	NUM
ajfa-7802	183	3	1.44	1.44	NUM
ajfa-7802	183	4	do	do	VERB
ajfa-7802	183	5	confidential	confidential	ADJ
ajfa-7802	183	6	channels	channel	NOUN
ajfa-7802	183	7	exist	exist	VERB
ajfa-7802	183	8	for	for	ADP
ajfa-7802	183	9	reporting	report	VERB
ajfa-7802	183	10	ethics	ethic	NOUN
ajfa-7802	183	11	violations	violation	NOUN
ajfa-7802	183	12	?	?	PUNCT
ajfa-7802	184	1	4.26	4.26	NUM
ajfa-7802	184	2	3.97	3.97	NUM
ajfa-7802	184	3	1.01	1.01	NUM
ajfa-7802	184	4	how	how	SCONJ
ajfa-7802	184	5	often	often	ADV
ajfa-7802	184	6	are	be	AUX
ajfa-7802	184	7	coe	coe	PROPN
ajfa-7802	184	8	violations	violation	NOUN
ajfa-7802	184	9	detected	detect	VERB
ajfa-7802	184	10	?	?	PUNCT
ajfa-7802	185	1	3.30	3.30	NUM
ajfa-7802	185	2	3.00	3.00	NUM
ajfa-7802	185	3	0.91	0.91	NUM
ajfa-7802	185	4	in	in	ADP
ajfa-7802	185	5	your	your	PRON
ajfa-7802	185	6	opinion	opinion	NOUN
ajfa-7802	185	7	,	,	PUNCT
ajfa-7802	185	8	does	do	AUX
ajfa-7802	185	9	your	your	PRON
ajfa-7802	185	10	organization	organization	NOUN
ajfa-7802	185	11	comply	comply	VERB
ajfa-7802	185	12	with	with	ADP
ajfa-7802	185	13	the	the	DET
ajfa-7802	185	14	following	follow	VERB
ajfa-7802	185	15	values	value	NOUN
ajfa-7802	185	16	in	in	ADP
ajfa-7802	185	17	coe	coe	PROPN
ajfa-7802	185	18	:	:	PUNCT
ajfa-7802	185	19	integrity	integrity	NOUN
ajfa-7802	185	20	4.67	4.67	NUM
ajfa-7802	185	21	4.68	4.68	NUM
ajfa-7802	185	22	0.05	0.05	NUM
ajfa-7802	185	23	confidentiality	confidentiality	NOUN
ajfa-7802	185	24	4.63	4.63	NUM
ajfa-7802	185	25	4.84	4.84	NUM
ajfa-7802	185	26	1.39	1.39	NUM
ajfa-7802	185	27	independence	independence	NOUN
ajfa-7802	185	28	4.67	4.67	NUM
ajfa-7802	185	29	4.72	4.72	NUM
ajfa-7802	185	30	0.37	0.37	NUM
ajfa-7802	185	31	technical	technical	ADJ
ajfa-7802	185	32	standards	standard	NOUN
ajfa-7802	185	33	4.70	4.70	NUM
ajfa-7802	185	34	4.50	4.50	NUM
ajfa-7802	185	35	1.12	1.12	NUM
ajfa-7802	185	36	professionalism	professionalism	NOUN
ajfa-7802	185	37	4.63	4.63	NUM
ajfa-7802	185	38	4.61	4.61	NUM
ajfa-7802	185	39	0.08	0.08	NUM
ajfa-7802	185	40	public	public	ADJ
ajfa-7802	185	41	interest	interest	NOUN
ajfa-7802	185	42	4.67	4.67	NUM
ajfa-7802	185	43	4.51	4.51	NUM
ajfa-7802	185	44	0.72	0.72	NUM
ajfa-7802	185	45	conflict	conflict	NOUN
ajfa-7802	185	46	of	of	ADP
ajfa-7802	185	47	interest	interest	NOUN
ajfa-7802	185	48	4.59	4.59	NUM
ajfa-7802	185	49	4.51	4.51	NUM
ajfa-7802	185	50	0.35	0.35	NUM
ajfa-7802	185	51	how	how	SCONJ
ajfa-7802	185	52	do	do	AUX
ajfa-7802	185	53	you	you	PRON
ajfa-7802	185	54	perceive	perceive	VERB
ajfa-7802	185	55	the	the	DET
ajfa-7802	185	56	importance	importance	NOUN
ajfa-7802	185	57	of	of	ADP
ajfa-7802	185	58	the	the	DET
ajfa-7802	185	59	following	following	NOUN
ajfa-7802	185	60	:	:	PUNCT
ajfa-7802	185	61	leaders	leader	NOUN
ajfa-7802	185	62	set	set	VERB
ajfa-7802	185	63	the	the	DET
ajfa-7802	185	64	example	example	NOUN
ajfa-7802	185	65	4.89	4.89	NUM
ajfa-7802	185	66	4.54	4.54	NUM
ajfa-7802	185	67	2.10	2.10	NUM
ajfa-7802	185	68	*	*	NOUN
ajfa-7802	185	69	*	*	NOUN
ajfa-7802	185	70	ethics	ethic	NOUN
ajfa-7802	185	71	is	be	AUX
ajfa-7802	185	72	a	a	DET
ajfa-7802	185	73	core	core	NOUN
ajfa-7802	185	74	value	value	NOUN
ajfa-7802	185	75	4.74	4.74	NUM
ajfa-7802	185	76	4.53	4.53	NUM
ajfa-7802	185	77	1.36	1.36	NUM
ajfa-7802	185	78	everyone	everyone	PRON
ajfa-7802	185	79	participates	participate	VERB
ajfa-7802	185	80	in	in	ADP
ajfa-7802	185	81	setting	set	VERB
ajfa-7802	185	82	coe	coe	PROPN
ajfa-7802	185	83	4.30	4.30	NUM
ajfa-7802	185	84	3.87	3.87	NUM
ajfa-7802	185	85	1.47	1.47	NUM
ajfa-7802	185	86	coe	coe	PROPN
ajfa-7802	185	87	is	be	AUX
ajfa-7802	185	88	applied	apply	VERB
ajfa-7802	185	89	consistently	consistently	ADV
ajfa-7802	185	90	to	to	ADP
ajfa-7802	185	91	all	all	DET
ajfa-7802	185	92	employees	employee	NOUN
ajfa-7802	185	93	4.59	4.59	NUM
ajfa-7802	185	94	4.46	4.46	NUM
ajfa-7802	185	95	0.60	0.60	NUM
ajfa-7802	185	96	employees	employee	NOUN
ajfa-7802	185	97	feel	feel	VERB
ajfa-7802	185	98	safe	safe	ADJ
ajfa-7802	185	99	to	to	PART
ajfa-7802	185	100	share	share	VERB
ajfa-7802	185	101	concerns	concern	NOUN
ajfa-7802	185	102	4.52	4.52	NUM
ajfa-7802	185	103	4.38	4.38	NUM
ajfa-7802	185	104	0.63	0.63	NUM
ajfa-7802	185	105	*	*	PUNCT
ajfa-7802	185	106	significant	significant	ADJ
ajfa-7802	185	107	at	at	ADP
ajfa-7802	185	108	0.01	0.01	NUM
ajfa-7802	185	109	*	*	PUNCT
ajfa-7802	185	110	*	*	PUNCT
ajfa-7802	185	111	significant	significant	ADJ
ajfa-7802	185	112	at	at	ADP
ajfa-7802	185	113	0.05	0.05	NUM
ajfa-7802	185	114	*	*	PUNCT
ajfa-7802	185	115	*	*	PUNCT
ajfa-7802	185	116	*	*	PUNCT
ajfa-7802	185	117	significant	significant	ADJ
ajfa-7802	185	118	at	at	ADP
ajfa-7802	185	119	0.1	0.1	NUM
ajfa-7802	185	120	asian	asian	ADJ
ajfa-7802	185	121	journal	journal	NOUN
ajfa-7802	185	122	of	of	ADP
ajfa-7802	185	123	finance	finance	PROPN
ajfa-7802	185	124	&	&	CCONJ
ajfa-7802	185	125	accounting	accounting	PROPN
ajfa-7802	185	126	issn	issn	PROPN
ajfa-7802	185	127	1946	1946	NUM
ajfa-7802	185	128	-	-	PUNCT
ajfa-7802	185	129	052x	052x	NOUN
ajfa-7802	185	130	2015	2015	NUM
ajfa-7802	185	131	,	,	PUNCT
ajfa-7802	185	132	vol	vol	NOUN
ajfa-7802	185	133	.	.	PROPN
ajfa-7802	186	1	7	7	NUM
ajfa-7802	186	2	,	,	PUNCT
ajfa-7802	186	3	no	no	INTJ
ajfa-7802	186	4	.	.	NOUN
ajfa-7802	186	5	1	1	NUM
ajfa-7802	186	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-7802	186	7	221	221	NUM
ajfa-7802	186	8	4.2.3	4.2.3	NUM
ajfa-7802	186	9	banking	banking	NOUN
ajfa-7802	186	10	versus	versus	ADP
ajfa-7802	186	11	non	non	ADJ
ajfa-7802	186	12	-	-	ADJ
ajfa-7802	186	13	banking	banking	ADJ
ajfa-7802	186	14	sector	sector	NOUN
ajfa-7802	186	15	as	as	SCONJ
ajfa-7802	186	16	reported	report	VERB
ajfa-7802	186	17	in	in	ADP
ajfa-7802	186	18	table	table	NOUN
ajfa-7802	186	19	1	1	NUM
ajfa-7802	186	20	,	,	PUNCT
ajfa-7802	186	21	50	50	NUM
ajfa-7802	186	22	%	%	NOUN
ajfa-7802	186	23	of	of	ADP
ajfa-7802	186	24	the	the	DET
ajfa-7802	186	25	respondents	respondent	NOUN
ajfa-7802	186	26	work	work	VERB
ajfa-7802	186	27	in	in	ADP
ajfa-7802	186	28	the	the	DET
ajfa-7802	186	29	banking	banking	NOUN
ajfa-7802	186	30	sector	sector	NOUN
ajfa-7802	186	31	which	which	PRON
ajfa-7802	186	32	is	be	AUX
ajfa-7802	186	33	a	a	DET
ajfa-7802	186	34	dominant	dominant	ADJ
ajfa-7802	186	35	industry	industry	NOUN
ajfa-7802	186	36	in	in	ADP
ajfa-7802	186	37	bahrain	bahrain	NOUN
ajfa-7802	186	38	.	.	PUNCT
ajfa-7802	187	1	many	many	ADJ
ajfa-7802	187	2	variables	variable	NOUN
ajfa-7802	187	3	in	in	ADP
ajfa-7802	187	4	table	table	NOUN
ajfa-7802	187	5	11	11	NUM
ajfa-7802	187	6	appear	appear	VERB
ajfa-7802	187	7	different	different	ADJ
ajfa-7802	187	8	between	between	ADP
ajfa-7802	187	9	banking	banking	NOUN
ajfa-7802	187	10	and	and	CCONJ
ajfa-7802	187	11	non	non	ADJ
ajfa-7802	187	12	-	-	ADJ
ajfa-7802	187	13	banking	banking	ADJ
ajfa-7802	187	14	firms	firm	NOUN
ajfa-7802	187	15	at	at	ADP
ajfa-7802	187	16	the	the	DET
ajfa-7802	187	17	1	1	NUM
ajfa-7802	187	18	%	%	NOUN
ajfa-7802	187	19	,	,	PUNCT
ajfa-7802	187	20	5	5	NUM
ajfa-7802	187	21	%	%	NOUN
ajfa-7802	187	22	and	and	CCONJ
ajfa-7802	187	23	10	10	NUM
ajfa-7802	187	24	%	%	NOUN
ajfa-7802	187	25	levels	level	NOUN
ajfa-7802	187	26	of	of	ADP
ajfa-7802	187	27	significance	significance	NOUN
ajfa-7802	187	28	.	.	PUNCT
ajfa-7802	188	1	it	it	PRON
ajfa-7802	188	2	is	be	AUX
ajfa-7802	188	3	found	find	VERB
ajfa-7802	188	4	that	that	SCONJ
ajfa-7802	188	5	as	as	ADP
ajfa-7802	188	6	compared	compare	VERB
ajfa-7802	188	7	to	to	ADP
ajfa-7802	188	8	the	the	DET
ajfa-7802	188	9	non	non	ADJ
ajfa-7802	188	10	-	-	ADJ
ajfa-7802	188	11	banking	banking	ADJ
ajfa-7802	188	12	sector	sector	NOUN
ajfa-7802	188	13	,	,	PUNCT
ajfa-7802	188	14	the	the	DET
ajfa-7802	188	15	banks	bank	NOUN
ajfa-7802	188	16	in	in	ADP
ajfa-7802	188	17	bahrain	bahrain	NOUN
ajfa-7802	188	18	act	act	VERB
ajfa-7802	188	19	more	more	ADV
ajfa-7802	188	20	responsibly	responsibly	ADV
ajfa-7802	188	21	in	in	ADP
ajfa-7802	188	22	the	the	DET
ajfa-7802	188	23	implementation	implementation	NOUN
ajfa-7802	188	24	of	of	ADP
ajfa-7802	188	25	code	code	NOUN
ajfa-7802	188	26	of	of	ADP
ajfa-7802	188	27	ethics	ethic	NOUN
ajfa-7802	188	28	.	.	PUNCT
ajfa-7802	189	1	they	they	PRON
ajfa-7802	189	2	provide	provide	VERB
ajfa-7802	189	3	training	training	NOUN
ajfa-7802	189	4	to	to	ADP
ajfa-7802	189	5	their	their	PRON
ajfa-7802	189	6	employees	employee	NOUN
ajfa-7802	189	7	about	about	ADP
ajfa-7802	189	8	coe	coe	PROPN
ajfa-7802	189	9	and	and	CCONJ
ajfa-7802	189	10	internal	internal	ADJ
ajfa-7802	189	11	audit	audit	NOUN
ajfa-7802	189	12	committee	committee	NOUN
ajfa-7802	189	13	keeps	keep	VERB
ajfa-7802	189	14	an	an	DET
ajfa-7802	189	15	eye	eye	NOUN
ajfa-7802	189	16	on	on	ADP
ajfa-7802	189	17	the	the	DET
ajfa-7802	189	18	compliance	compliance	NOUN
ajfa-7802	189	19	with	with	ADP
ajfa-7802	189	20	coe	coe	PROPN
ajfa-7802	189	21	.	.	PUNCT
ajfa-7802	190	1	the	the	DET
ajfa-7802	190	2	findings	finding	NOUN
ajfa-7802	190	3	are	be	AUX
ajfa-7802	190	4	statistically	statistically	ADV
ajfa-7802	190	5	significant	significant	ADJ
ajfa-7802	190	6	at	at	ADP
ajfa-7802	190	7	1	1	NUM
ajfa-7802	190	8	%	%	NOUN
ajfa-7802	190	9	level	level	NOUN
ajfa-7802	190	10	.	.	PUNCT
ajfa-7802	191	1	it	it	PRON
ajfa-7802	191	2	is	be	AUX
ajfa-7802	191	3	also	also	ADV
ajfa-7802	191	4	observed	observe	VERB
ajfa-7802	191	5	that	that	SCONJ
ajfa-7802	191	6	the	the	DET
ajfa-7802	191	7	banks	bank	NOUN
ajfa-7802	191	8	’	’	PART
ajfa-7802	191	9	employees	employee	NOUN
ajfa-7802	191	10	are	be	AUX
ajfa-7802	191	11	confident	confident	ADJ
ajfa-7802	191	12	that	that	SCONJ
ajfa-7802	191	13	coe	coe	PROPN
ajfa-7802	191	14	violations	violation	NOUN
ajfa-7802	191	15	are	be	AUX
ajfa-7802	191	16	detected	detect	VERB
ajfa-7802	191	17	promptly	promptly	ADV
ajfa-7802	191	18	and	and	CCONJ
ajfa-7802	191	19	the	the	DET
ajfa-7802	191	20	existing	exist	VERB
ajfa-7802	191	21	coe	coe	NOUN
ajfa-7802	191	22	achieve	achieve	VERB
ajfa-7802	191	23	their	their	PRON
ajfa-7802	191	24	goals	goal	NOUN
ajfa-7802	191	25	(	(	PUNCT
ajfa-7802	191	26	significant	significant	ADJ
ajfa-7802	191	27	at	at	ADP
ajfa-7802	191	28	5	5	NUM
ajfa-7802	191	29	%	%	NOUN
ajfa-7802	191	30	and	and	CCONJ
ajfa-7802	191	31	10	10	NUM
ajfa-7802	191	32	%	%	NOUN
ajfa-7802	191	33	level	level	NOUN
ajfa-7802	191	34	respectively	respectively	ADV
ajfa-7802	191	35	)	)	PUNCT
ajfa-7802	191	36	.	.	PUNCT
ajfa-7802	192	1	interestingly	interestingly	ADV
ajfa-7802	192	2	,	,	PUNCT
ajfa-7802	192	3	the	the	DET
ajfa-7802	192	4	respondents	respondent	NOUN
ajfa-7802	192	5	are	be	AUX
ajfa-7802	192	6	confident	confident	ADJ
ajfa-7802	192	7	that	that	SCONJ
ajfa-7802	192	8	in	in	ADP
ajfa-7802	192	9	their	their	PRON
ajfa-7802	192	10	banks	bank	NOUN
ajfa-7802	192	11	coe	coe	PROPN
ajfa-7802	192	12	values	value	NOUN
ajfa-7802	192	13	such	such	ADJ
ajfa-7802	192	14	as	as	ADP
ajfa-7802	192	15	integrity	integrity	NOUN
ajfa-7802	192	16	,	,	PUNCT
ajfa-7802	192	17	confidentiality	confidentiality	NOUN
ajfa-7802	192	18	,	,	PUNCT
ajfa-7802	192	19	technical	technical	ADJ
ajfa-7802	192	20	standards	standard	NOUN
ajfa-7802	192	21	,	,	PUNCT
ajfa-7802	192	22	professionalism	professionalism	NOUN
ajfa-7802	192	23	,	,	PUNCT
ajfa-7802	192	24	public	public	ADJ
ajfa-7802	192	25	interest	interest	NOUN
ajfa-7802	192	26	and	and	CCONJ
ajfa-7802	192	27	conflict	conflict	NOUN
ajfa-7802	192	28	of	of	ADP
ajfa-7802	192	29	interest	interest	NOUN
ajfa-7802	192	30	prevail	prevail	ADJ
ajfa-7802	192	31	(	(	PUNCT
ajfa-7802	192	32	statistically	statistically	ADV
ajfa-7802	192	33	significant	significant	ADJ
ajfa-7802	192	34	at	at	ADP
ajfa-7802	192	35	1	1	NUM
ajfa-7802	192	36	%	%	NOUN
ajfa-7802	192	37	and	and	CCONJ
ajfa-7802	192	38	5	5	NUM
ajfa-7802	192	39	%	%	NOUN
ajfa-7802	192	40	levels	level	NOUN
ajfa-7802	192	41	)	)	PUNCT
ajfa-7802	192	42	.	.	PUNCT
ajfa-7802	193	1	furthermore	furthermore	ADV
ajfa-7802	193	2	,	,	PUNCT
ajfa-7802	193	3	employees	employee	NOUN
ajfa-7802	193	4	see	see	VERB
ajfa-7802	193	5	ethics	ethic	NOUN
ajfa-7802	193	6	as	as	ADP
ajfa-7802	193	7	core	core	NOUN
ajfa-7802	193	8	value	value	NOUN
ajfa-7802	193	9	of	of	ADP
ajfa-7802	193	10	coe	coe	PROPN
ajfa-7802	193	11	and	and	CCONJ
ajfa-7802	193	12	they	they	PRON
ajfa-7802	193	13	have	have	VERB
ajfa-7802	193	14	no	no	DET
ajfa-7802	193	15	reservations	reservation	NOUN
ajfa-7802	193	16	in	in	ADP
ajfa-7802	193	17	the	the	DET
ajfa-7802	193	18	implementation	implementation	NOUN
ajfa-7802	193	19	of	of	ADP
ajfa-7802	193	20	coe	coe	PROPN
ajfa-7802	193	21	to	to	ADP
ajfa-7802	193	22	all	all	DET
ajfa-7802	193	23	employees	employee	NOUN
ajfa-7802	193	24	and	and	CCONJ
ajfa-7802	193	25	if	if	SCONJ
ajfa-7802	193	26	they	they	PRON
ajfa-7802	193	27	have	have	VERB
ajfa-7802	193	28	any	any	DET
ajfa-7802	193	29	concern	concern	NOUN
ajfa-7802	193	30	in	in	ADP
ajfa-7802	193	31	this	this	DET
ajfa-7802	193	32	regard	regard	NOUN
ajfa-7802	193	33	,	,	PUNCT
ajfa-7802	193	34	they	they	PRON
ajfa-7802	193	35	can	can	AUX
ajfa-7802	193	36	freely	freely	ADV
ajfa-7802	193	37	give	give	VERB
ajfa-7802	193	38	their	their	PRON
ajfa-7802	193	39	opinions	opinion	NOUN
ajfa-7802	193	40	.	.	PUNCT
ajfa-7802	194	1	asian	asian	ADJ
ajfa-7802	194	2	journal	journal	PROPN
ajfa-7802	194	3	of	of	ADP
ajfa-7802	194	4	finance	finance	PROPN
ajfa-7802	194	5	&	&	CCONJ
ajfa-7802	194	6	accounting	accounting	PROPN
ajfa-7802	194	7	issn	issn	PROPN
ajfa-7802	194	8	1946	1946	NUM
ajfa-7802	194	9	-	-	PUNCT
ajfa-7802	194	10	052x	052x	NOUN
ajfa-7802	194	11	2015	2015	NUM
ajfa-7802	194	12	,	,	PUNCT
ajfa-7802	194	13	vol	vol	NOUN
ajfa-7802	194	14	.	.	PROPN
ajfa-7802	194	15	7	7	NUM
ajfa-7802	194	16	,	,	PUNCT
ajfa-7802	194	17	no	no	INTJ
ajfa-7802	194	18	.	.	NOUN
ajfa-7802	194	19	1	1	NUM
ajfa-7802	194	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-7802	194	21	222	222	NUM
ajfa-7802	194	22	table	table	NOUN
ajfa-7802	194	23	11	11	NUM
ajfa-7802	194	24	.	.	PUNCT
ajfa-7802	194	25	comparisons	comparison	NOUN
ajfa-7802	194	26	of	of	ADP
ajfa-7802	194	27	perceptions	perception	NOUN
ajfa-7802	194	28	by	by	ADP
ajfa-7802	194	29	banking	banking	NOUN
ajfa-7802	194	30	versus	versus	ADP
ajfa-7802	194	31	non	non	ADJ
ajfa-7802	194	32	-	-	ADJ
ajfa-7802	194	33	banking	banking	ADJ
ajfa-7802	194	34	sector	sector	NOUN
ajfa-7802	194	35	variable	variable	NOUN
ajfa-7802	194	36	mean	mean	NOUN
ajfa-7802	194	37	groups	group	NOUN
ajfa-7802	194	38	t	t	NOUN
ajfa-7802	194	39	-	-	PUNCT
ajfa-7802	194	40	value	value	NOUN
ajfa-7802	194	41	banking	banking	NOUN
ajfa-7802	194	42	non	non	ADJ
ajfa-7802	194	43	-	-	ADJ
ajfa-7802	194	44	bank	bank	ADJ
ajfa-7802	194	45	ing	ing	NOUN
ajfa-7802	194	46	are	be	AUX
ajfa-7802	194	47	coe	coe	PROPN
ajfa-7802	194	48	implemented	implement	VERB
ajfa-7802	194	49	?	?	PUNCT
ajfa-7802	195	1	4.65	4.65	NUM
ajfa-7802	195	2	4.25	4.25	NUM
ajfa-7802	195	3	3.3	3.3	NUM
ajfa-7802	195	4	*	*	PUNCT
ajfa-7802	195	5	do	do	AUX
ajfa-7802	195	6	your	your	PRON
ajfa-7802	195	7	employees	employee	NOUN
ajfa-7802	195	8	get	get	VERB
ajfa-7802	195	9	training	training	NOUN
ajfa-7802	195	10	in	in	ADP
ajfa-7802	195	11	how	how	SCONJ
ajfa-7802	195	12	to	to	PART
ajfa-7802	195	13	deal	deal	VERB
ajfa-7802	195	14	with	with	ADP
ajfa-7802	195	15	coe	coe	PROPN
ajfa-7802	195	16	dilemmas	dilemmas	PROPN
ajfa-7802	195	17	?	?	PUNCT
ajfa-7802	196	1	3.92	3.92	NUM
ajfa-7802	196	2	3.42	3.42	NUM
ajfa-7802	196	3	2.95	2.95	NUM
ajfa-7802	196	4	*	*	PUNCT
ajfa-7802	196	5	does	do	AUX
ajfa-7802	196	6	the	the	DET
ajfa-7802	196	7	internal	internal	ADJ
ajfa-7802	196	8	audit	audit	NOUN
ajfa-7802	196	9	committee	committee	NOUN
ajfa-7802	196	10	check	check	NOUN
ajfa-7802	196	11	on	on	ADP
ajfa-7802	196	12	compliance	compliance	NOUN
ajfa-7802	196	13	with	with	ADP
ajfa-7802	196	14	coe	coe	PROPN
ajfa-7802	196	15	?	?	PUNCT
ajfa-7802	197	1	4.29	4.29	NUM
ajfa-7802	197	2	3.68	3.68	NUM
ajfa-7802	197	3	3.85	3.85	NUM
ajfa-7802	197	4	*	*	PUNCT
ajfa-7802	197	5	how	how	SCONJ
ajfa-7802	197	6	often	often	ADV
ajfa-7802	197	7	are	be	AUX
ajfa-7802	197	8	the	the	DET
ajfa-7802	197	9	coe	coe	PROPN
ajfa-7802	197	10	updated	update	VERB
ajfa-7802	197	11	?	?	PUNCT
ajfa-7802	198	1	3.94	3.94	NUM
ajfa-7802	198	2	3.79	3.79	NUM
ajfa-7802	198	3	1.05	1.05	NUM
ajfa-7802	198	4	is	be	AUX
ajfa-7802	198	5	ethical	ethical	ADJ
ajfa-7802	198	6	behavior	behavior	NOUN
ajfa-7802	198	7	rewarded	reward	VERB
ajfa-7802	198	8	?	?	PUNCT
ajfa-7802	199	1	2.95	2.95	NUM
ajfa-7802	199	2	3.13	3.13	NUM
ajfa-7802	199	3	0.91	0.91	NUM
ajfa-7802	199	4	is	be	AUX
ajfa-7802	199	5	there	there	PRON
ajfa-7802	199	6	access	access	NOUN
ajfa-7802	199	7	to	to	ADP
ajfa-7802	199	8	coe	coe	PROPN
ajfa-7802	199	9	by	by	ADP
ajfa-7802	199	10	external	external	ADJ
ajfa-7802	199	11	parties	party	NOUN
ajfa-7802	199	12	via	via	ADP
ajfa-7802	199	13	financial	financial	ADJ
ajfa-7802	199	14	reports	report	NOUN
ajfa-7802	199	15	,	,	PUNCT
ajfa-7802	199	16	internet	internet	NOUN
ajfa-7802	199	17	etc	etc	X
ajfa-7802	199	18	.	.	PUNCT
ajfa-7802	199	19	?	?	PUNCT
ajfa-7802	200	1	2.76	2.76	NUM
ajfa-7802	200	2	2.78	2.78	NUM
ajfa-7802	200	3	0.09	0.09	NUM
ajfa-7802	200	4	are	be	AUX
ajfa-7802	200	5	all	all	PRON
ajfa-7802	200	6	ethics	ethic	NOUN
ajfa-7802	200	7	policies	policy	NOUN
ajfa-7802	200	8	related	relate	VERB
ajfa-7802	200	9	to	to	ADP
ajfa-7802	200	10	disclosure	disclosure	NOUN
ajfa-7802	200	11	coordinated	coordinate	VERB
ajfa-7802	200	12	with	with	ADP
ajfa-7802	200	13	the	the	DET
ajfa-7802	200	14	audit	audit	NOUN
ajfa-7802	200	15	committee	committee	NOUN
ajfa-7802	200	16	?	?	PUNCT
ajfa-7802	201	1	3.86	3.86	NUM
ajfa-7802	201	2	3.72	3.72	NUM
ajfa-7802	201	3	0.87	0.87	NUM
ajfa-7802	201	4	do	do	AUX
ajfa-7802	201	5	you	you	PRON
ajfa-7802	201	6	think	think	VERB
ajfa-7802	201	7	that	that	SCONJ
ajfa-7802	201	8	the	the	DET
ajfa-7802	201	9	existing	exist	VERB
ajfa-7802	201	10	coe	coe	NOUN
ajfa-7802	201	11	achieve	achieve	VERB
ajfa-7802	201	12	their	their	PRON
ajfa-7802	201	13	goals	goal	NOUN
ajfa-7802	201	14	?	?	PUNCT
ajfa-7802	202	1	4.10	4.10	NUM
ajfa-7802	202	2	3.82	3.82	NUM
ajfa-7802	202	3	1.76	1.76	NUM
ajfa-7802	202	4	*	*	PUNCT
ajfa-7802	202	5	*	*	PUNCT
ajfa-7802	202	6	*	*	PUNCT
ajfa-7802	202	7	is	be	AUX
ajfa-7802	202	8	there	there	PRON
ajfa-7802	202	9	a	a	DET
ajfa-7802	202	10	follow	follow	NOUN
ajfa-7802	202	11	-	-	PUNCT
ajfa-7802	202	12	up	up	NOUN
ajfa-7802	202	13	on	on	ADP
ajfa-7802	202	14	any	any	DET
ajfa-7802	202	15	filed	file	VERB
ajfa-7802	202	16	complaints	complaint	NOUN
ajfa-7802	202	17	related	relate	VERB
ajfa-7802	202	18	to	to	ADP
ajfa-7802	202	19	coe	coe	PROPN
ajfa-7802	202	20	?	?	PUNCT
ajfa-7802	203	1	4.02	4.02	NUM
ajfa-7802	203	2	4.13	4.13	NUM
ajfa-7802	203	3	0.66	0.66	NUM
ajfa-7802	203	4	do	do	VERB
ajfa-7802	203	5	confidential	confidential	ADJ
ajfa-7802	203	6	channels	channel	NOUN
ajfa-7802	203	7	exist	exist	VERB
ajfa-7802	203	8	for	for	ADP
ajfa-7802	203	9	reporting	report	VERB
ajfa-7802	203	10	ethics	ethic	NOUN
ajfa-7802	203	11	violations	violation	NOUN
ajfa-7802	203	12	?	?	PUNCT
ajfa-7802	204	1	4.09	4.09	NUM
ajfa-7802	204	2	4.21	4.21	NUM
ajfa-7802	204	3	0.75	0.75	NUM
ajfa-7802	204	4	how	how	SCONJ
ajfa-7802	204	5	often	often	ADV
ajfa-7802	204	6	are	be	AUX
ajfa-7802	204	7	coe	coe	PROPN
ajfa-7802	204	8	violations	violation	NOUN
ajfa-7802	204	9	detected	detect	VERB
ajfa-7802	204	10	?	?	PUNCT
ajfa-7802	205	1	3.38	3.38	NUM
ajfa-7802	205	2	3.00	3.00	NUM
ajfa-7802	205	3	2.08	2.08	NUM
ajfa-7802	205	4	*	*	PUNCT
ajfa-7802	205	5	*	*	NOUN
ajfa-7802	205	6	in	in	ADP
ajfa-7802	205	7	your	your	PRON
ajfa-7802	205	8	opinion	opinion	NOUN
ajfa-7802	205	9	,	,	PUNCT
ajfa-7802	205	10	does	do	AUX
ajfa-7802	205	11	your	your	PRON
ajfa-7802	205	12	organization	organization	NOUN
ajfa-7802	205	13	comply	comply	VERB
ajfa-7802	205	14	with	with	ADP
ajfa-7802	205	15	the	the	DET
ajfa-7802	205	16	following	follow	VERB
ajfa-7802	205	17	values	value	NOUN
ajfa-7802	205	18	in	in	ADP
ajfa-7802	205	19	coe	coe	PROPN
ajfa-7802	205	20	:	:	PUNCT
ajfa-7802	205	21	integrity	integrity	NOUN
ajfa-7802	205	22	4.83	4.83	NUM
ajfa-7802	205	23	4.40	4.40	NUM
ajfa-7802	205	24	3.87	3.87	NUM
ajfa-7802	205	25	*	*	PUNCT
ajfa-7802	205	26	confidentiality	confidentiality	NOUN
ajfa-7802	205	27	4.84	4.84	NUM
ajfa-7802	205	28	4.56	4.56	NUM
ajfa-7802	205	29	2.99	2.99	NUM
ajfa-7802	205	30	*	*	PUNCT
ajfa-7802	205	31	independence	independence	NOUN
ajfa-7802	205	32	4.65	4.65	NUM
ajfa-7802	205	33	4.57	4.57	NUM
ajfa-7802	205	34	0.73	0.73	NUM
ajfa-7802	205	35	technical	technical	ADJ
ajfa-7802	205	36	standards	standard	NOUN
ajfa-7802	205	37	4.67	4.67	NUM
ajfa-7802	205	38	4.41	4.41	NUM
ajfa-7802	205	39	2.22	2.22	NUM
ajfa-7802	205	40	*	*	PUNCT
ajfa-7802	205	41	*	*	NOUN
ajfa-7802	205	42	professionalism	professionalism	NOUN
ajfa-7802	205	43	4.74	4.74	NUM
ajfa-7802	205	44	4.41	4.41	NUM
ajfa-7802	205	45	2.57	2.57	NUM
ajfa-7802	205	46	*	*	PUNCT
ajfa-7802	205	47	*	*	PUNCT
ajfa-7802	205	48	public	public	ADJ
ajfa-7802	205	49	interest	interest	NOUN
ajfa-7802	205	50	4.74	4.74	NUM
ajfa-7802	205	51	4.32	4.32	NUM
ajfa-7802	205	52	3.38	3.38	NUM
ajfa-7802	205	53	*	*	PUNCT
ajfa-7802	205	54	conflict	conflict	NOUN
ajfa-7802	205	55	of	of	ADP
ajfa-7802	205	56	interest	interest	NOUN
ajfa-7802	205	57	4.71	4.71	NUM
ajfa-7802	205	58	4.09	4.09	NUM
ajfa-7802	205	59	4.56	4.56	NUM
ajfa-7802	205	60	*	*	PUNCT
ajfa-7802	205	61	how	how	SCONJ
ajfa-7802	205	62	do	do	AUX
ajfa-7802	205	63	you	you	PRON
ajfa-7802	205	64	perceive	perceive	VERB
ajfa-7802	205	65	the	the	DET
ajfa-7802	205	66	importance	importance	NOUN
ajfa-7802	205	67	of	of	ADP
ajfa-7802	205	68	the	the	DET
ajfa-7802	205	69	following	following	NOUN
ajfa-7802	205	70	:	:	PUNCT
ajfa-7802	205	71	leaders	leader	NOUN
ajfa-7802	205	72	set	set	VERB
ajfa-7802	205	73	the	the	DET
ajfa-7802	205	74	example	example	NOUN
ajfa-7802	205	75	4.71	4.71	NUM
ajfa-7802	205	76	4.54	4.54	NUM
ajfa-7802	205	77	1.61	1.61	NUM
ajfa-7802	205	78	ethics	ethic	NOUN
ajfa-7802	205	79	is	be	AUX
ajfa-7802	205	80	a	a	DET
ajfa-7802	205	81	core	core	NOUN
ajfa-7802	205	82	value	value	NOUN
ajfa-7802	205	83	4.75	4.75	NUM
ajfa-7802	205	84	4.52	4.52	NUM
ajfa-7802	205	85	2.49	2.49	NUM
ajfa-7802	205	86	*	*	PUNCT
ajfa-7802	205	87	*	*	PUNCT
ajfa-7802	205	88	everyone	everyone	PRON
ajfa-7802	205	89	participates	participate	VERB
ajfa-7802	205	90	in	in	ADP
ajfa-7802	205	91	setting	set	VERB
ajfa-7802	205	92	coe	coe	PROPN
ajfa-7802	205	93	4.06	4.06	NUM
ajfa-7802	205	94	3.96	3.96	NUM
ajfa-7802	205	95	0.63	0.63	NUM
ajfa-7802	205	96	coe	coe	PROPN
ajfa-7802	205	97	is	be	AUX
ajfa-7802	205	98	applied	apply	VERB
ajfa-7802	205	99	consistently	consistently	ADV
ajfa-7802	205	100	to	to	ADP
ajfa-7802	205	101	all	all	DET
ajfa-7802	205	102	employees	employee	NOUN
ajfa-7802	205	103	4.74	4.74	NUM
ajfa-7802	205	104	4.31	4.31	NUM
ajfa-7802	205	105	3.45	3.45	NUM
ajfa-7802	205	106	*	*	PUNCT
ajfa-7802	205	107	employees	employee	NOUN
ajfa-7802	205	108	feel	feel	VERB
ajfa-7802	205	109	safe	safe	ADJ
ajfa-7802	205	110	to	to	PART
ajfa-7802	205	111	share	share	VERB
ajfa-7802	205	112	concerns	concern	NOUN
ajfa-7802	205	113	4.60	4.60	NUM
ajfa-7802	205	114	4.16	4.16	NUM
ajfa-7802	205	115	3.54	3.54	NUM
ajfa-7802	205	116	*	*	PUNCT
ajfa-7802	206	1	*	*	PUNCT
ajfa-7802	206	2	significant	significant	ADJ
ajfa-7802	206	3	at	at	ADP
ajfa-7802	206	4	0.01	0.01	NUM
ajfa-7802	206	5	*	*	PUNCT
ajfa-7802	206	6	*	*	PUNCT
ajfa-7802	206	7	significant	significant	ADJ
ajfa-7802	206	8	at	at	ADP
ajfa-7802	206	9	0.05	0.05	NUM
ajfa-7802	206	10	*	*	PUNCT
ajfa-7802	206	11	*	*	PUNCT
ajfa-7802	206	12	*	*	PUNCT
ajfa-7802	206	13	significant	significant	ADJ
ajfa-7802	206	14	at	at	ADP
ajfa-7802	206	15	0.1	0.1	NUM
ajfa-7802	206	16	4.2.4	4.2.4	NUM
ajfa-7802	206	17	listed	list	VERB
ajfa-7802	206	18	versus	versus	ADP
ajfa-7802	206	19	non	non	ADJ
ajfa-7802	206	20	-	-	ADJ
ajfa-7802	206	21	listed	listed	ADJ
ajfa-7802	206	22	companies	company	NOUN
ajfa-7802	206	23	there	there	PRON
ajfa-7802	206	24	are	be	VERB
ajfa-7802	206	25	96	96	NUM
ajfa-7802	206	26	participating	participate	VERB
ajfa-7802	206	27	companies	company	NOUN
ajfa-7802	206	28	which	which	PRON
ajfa-7802	206	29	are	be	AUX
ajfa-7802	206	30	listed	list	VERB
ajfa-7802	206	31	in	in	ADP
ajfa-7802	206	32	the	the	DET
ajfa-7802	206	33	stock	stock	NOUN
ajfa-7802	206	34	market	market	NOUN
ajfa-7802	206	35	,	,	PUNCT
ajfa-7802	206	36	making	make	VERB
ajfa-7802	206	37	52.7	52.7	NUM
ajfa-7802	206	38	%	%	NOUN
ajfa-7802	206	39	data	datum	NOUN
ajfa-7802	206	40	asian	asian	ADJ
ajfa-7802	206	41	journal	journal	NOUN
ajfa-7802	206	42	of	of	ADP
ajfa-7802	206	43	finance	finance	PROPN
ajfa-7802	206	44	&	&	CCONJ
ajfa-7802	206	45	accounting	accounting	PROPN
ajfa-7802	206	46	issn	issn	PROPN
ajfa-7802	206	47	1946	1946	NUM
ajfa-7802	206	48	-	-	PUNCT
ajfa-7802	206	49	052x	052x	NOUN
ajfa-7802	206	50	2015	2015	NUM
ajfa-7802	206	51	,	,	PUNCT
ajfa-7802	206	52	vol	vol	NOUN
ajfa-7802	206	53	.	.	PROPN
ajfa-7802	206	54	7	7	NUM
ajfa-7802	206	55	,	,	PUNCT
ajfa-7802	206	56	no	no	INTJ
ajfa-7802	206	57	.	.	NOUN
ajfa-7802	206	58	1	1	NUM
ajfa-7802	206	59	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-7802	206	60	223	223	NUM
ajfa-7802	206	61	generated	generate	VERB
ajfa-7802	206	62	from	from	ADP
ajfa-7802	206	63	non	non	ADJ
ajfa-7802	206	64	-	-	ADJ
ajfa-7802	206	65	listed	listed	ADJ
ajfa-7802	206	66	companies	company	NOUN
ajfa-7802	206	67	.	.	PUNCT
ajfa-7802	207	1	many	many	ADJ
ajfa-7802	207	2	of	of	ADP
ajfa-7802	207	3	the	the	DET
ajfa-7802	207	4	findings	finding	NOUN
ajfa-7802	207	5	are	be	AUX
ajfa-7802	207	6	significant	significant	ADJ
ajfa-7802	207	7	(	(	PUNCT
ajfa-7802	207	8	table	table	NOUN
ajfa-7802	207	9	12	12	NUM
ajfa-7802	207	10	)	)	PUNCT
ajfa-7802	207	11	.	.	PUNCT
ajfa-7802	208	1	table	table	NOUN
ajfa-7802	208	2	12	12	NUM
ajfa-7802	208	3	.	.	PUNCT
ajfa-7802	209	1	comparisons	comparison	NOUN
ajfa-7802	209	2	of	of	ADP
ajfa-7802	209	3	perceptions	perception	NOUN
ajfa-7802	209	4	by	by	ADP
ajfa-7802	209	5	listed	list	VERB
ajfa-7802	209	6	versus	versus	ADP
ajfa-7802	209	7	non	non	ADJ
ajfa-7802	209	8	-	-	ADJ
ajfa-7802	209	9	listed	listed	ADJ
ajfa-7802	209	10	companies	company	NOUN
ajfa-7802	209	11	variable	variable	ADJ
ajfa-7802	209	12	mean	mean	NOUN
ajfa-7802	209	13	groups	group	NOUN
ajfa-7802	209	14	t	t	NOUN
ajfa-7802	209	15	-	-	PUNCT
ajfa-7802	209	16	value	value	NOUN
ajfa-7802	209	17	not	not	PART
ajfa-7802	209	18	-	-	PUNCT
ajfa-7802	209	19	listed	list	VERB
ajfa-7802	209	20	listed	list	VERB
ajfa-7802	209	21	are	be	AUX
ajfa-7802	209	22	coe	coe	PROPN
ajfa-7802	209	23	implemented	implement	VERB
ajfa-7802	209	24	?	?	PUNCT
ajfa-7802	210	1	4.48	4.48	NUM
ajfa-7802	210	2	4.41	4.41	NUM
ajfa-7802	210	3	0.59	0.59	NUM
ajfa-7802	210	4	do	do	AUX
ajfa-7802	210	5	your	your	PRON
ajfa-7802	210	6	employees	employee	NOUN
ajfa-7802	210	7	get	get	VERB
ajfa-7802	210	8	training	training	NOUN
ajfa-7802	210	9	in	in	ADP
ajfa-7802	210	10	how	how	SCONJ
ajfa-7802	210	11	to	to	PART
ajfa-7802	210	12	deal	deal	VERB
ajfa-7802	210	13	with	with	ADP
ajfa-7802	210	14	coe	coe	PROPN
ajfa-7802	210	15	dilemmas	dilemmas	PROPN
ajfa-7802	210	16	?	?	PUNCT
ajfa-7802	211	1	3.86	3.86	NUM
ajfa-7802	211	2	3.43	3.43	NUM
ajfa-7802	211	3	2.44	2.44	NUM
ajfa-7802	211	4	*	*	PUNCT
ajfa-7802	211	5	*	*	PUNCT
ajfa-7802	211	6	does	do	AUX
ajfa-7802	211	7	the	the	DET
ajfa-7802	211	8	internal	internal	ADJ
ajfa-7802	211	9	audit	audit	NOUN
ajfa-7802	211	10	committee	committee	NOUN
ajfa-7802	211	11	check	check	NOUN
ajfa-7802	211	12	on	on	ADP
ajfa-7802	211	13	compliance	compliance	NOUN
ajfa-7802	211	14	with	with	ADP
ajfa-7802	211	15	coe	coe	PROPN
ajfa-7802	211	16	?	?	PUNCT
ajfa-7802	212	1	4.02	4.02	NUM
ajfa-7802	212	2	3.98	3.98	NUM
ajfa-7802	212	3	0.26	0.26	NUM
ajfa-7802	212	4	how	how	SCONJ
ajfa-7802	212	5	often	often	ADV
ajfa-7802	212	6	are	be	AUX
ajfa-7802	212	7	the	the	DET
ajfa-7802	212	8	coe	coe	PROPN
ajfa-7802	212	9	updated	update	VERB
ajfa-7802	212	10	?	?	PUNCT
ajfa-7802	213	1	3.92	3.92	NUM
ajfa-7802	213	2	3.80	3.80	NUM
ajfa-7802	213	3	0.81	0.81	NUM
ajfa-7802	213	4	is	be	AUX
ajfa-7802	213	5	ethical	ethical	ADJ
ajfa-7802	213	6	behavior	behavior	NOUN
ajfa-7802	213	7	rewarded	reward	VERB
ajfa-7802	213	8	?	?	PUNCT
ajfa-7802	214	1	3.36	3.36	NUM
ajfa-7802	214	2	2.71	2.71	NUM
ajfa-7802	214	3	3.34	3.34	NUM
ajfa-7802	214	4	*	*	PUNCT
ajfa-7802	214	5	is	be	AUX
ajfa-7802	214	6	there	there	PRON
ajfa-7802	214	7	access	access	NOUN
ajfa-7802	214	8	to	to	ADP
ajfa-7802	214	9	coe	coe	PROPN
ajfa-7802	214	10	by	by	ADP
ajfa-7802	214	11	external	external	ADJ
ajfa-7802	214	12	parties	party	NOUN
ajfa-7802	214	13	via	via	ADP
ajfa-7802	214	14	financial	financial	ADJ
ajfa-7802	214	15	reports	report	NOUN
ajfa-7802	214	16	,	,	PUNCT
ajfa-7802	214	17	internet	internet	NOUN
ajfa-7802	214	18	etc	etc	X
ajfa-7802	214	19	.	.	PUNCT
ajfa-7802	214	20	?	?	PUNCT
ajfa-7802	215	1	2.94	2.94	NUM
ajfa-7802	215	2	2.56	2.56	NUM
ajfa-7802	215	3	1.65	1.65	NUM
ajfa-7802	215	4	*	*	PUNCT
ajfa-7802	215	5	*	*	PUNCT
ajfa-7802	215	6	*	*	PUNCT
ajfa-7802	215	7	are	be	AUX
ajfa-7802	215	8	all	all	PRON
ajfa-7802	215	9	ethics	ethic	NOUN
ajfa-7802	215	10	policies	policy	NOUN
ajfa-7802	215	11	related	relate	VERB
ajfa-7802	215	12	to	to	ADP
ajfa-7802	215	13	disclosure	disclosure	NOUN
ajfa-7802	215	14	coordinated	coordinate	VERB
ajfa-7802	215	15	with	with	ADP
ajfa-7802	215	16	the	the	DET
ajfa-7802	215	17	audit	audit	NOUN
ajfa-7802	215	18	committee	committee	NOUN
ajfa-7802	215	19	?	?	PUNCT
ajfa-7802	216	1	3.77	3.77	NUM
ajfa-7802	216	2	3.79	3.79	NUM
ajfa-7802	216	3	0.08	0.08	NUM
ajfa-7802	216	4	do	do	AUX
ajfa-7802	216	5	you	you	PRON
ajfa-7802	216	6	think	think	VERB
ajfa-7802	216	7	that	that	SCONJ
ajfa-7802	216	8	the	the	DET
ajfa-7802	216	9	existing	exist	VERB
ajfa-7802	216	10	coe	coe	NOUN
ajfa-7802	216	11	achieve	achieve	VERB
ajfa-7802	216	12	their	their	PRON
ajfa-7802	216	13	goals	goal	NOUN
ajfa-7802	216	14	?	?	PUNCT
ajfa-7802	217	1	4.09	4.09	NUM
ajfa-7802	217	2	3.87	3.87	NUM
ajfa-7802	217	3	1.36	1.36	NUM
ajfa-7802	217	4	is	be	AUX
ajfa-7802	217	5	there	there	PRON
ajfa-7802	217	6	a	a	DET
ajfa-7802	217	7	follow	follow	NOUN
ajfa-7802	217	8	-	-	PUNCT
ajfa-7802	217	9	up	up	NOUN
ajfa-7802	217	10	on	on	ADP
ajfa-7802	217	11	any	any	DET
ajfa-7802	217	12	filed	file	VERB
ajfa-7802	217	13	complaints	complaint	NOUN
ajfa-7802	217	14	related	relate	VERB
ajfa-7802	217	15	to	to	ADP
ajfa-7802	217	16	coe	coe	PROPN
ajfa-7802	217	17	?	?	PUNCT
ajfa-7802	218	1	4.16	4.16	NUM
ajfa-7802	218	2	3.99	3.99	NUM
ajfa-7802	218	3	1.03	1.03	NUM
ajfa-7802	218	4	do	do	VERB
ajfa-7802	218	5	confidential	confidential	ADJ
ajfa-7802	218	6	channels	channel	NOUN
ajfa-7802	218	7	exist	exist	VERB
ajfa-7802	218	8	for	for	ADP
ajfa-7802	218	9	reporting	report	VERB
ajfa-7802	218	10	ethics	ethic	NOUN
ajfa-7802	218	11	violations	violation	NOUN
ajfa-7802	218	12	?	?	PUNCT
ajfa-7802	219	1	4.22	4.22	NUM
ajfa-7802	219	2	4.12	4.12	NUM
ajfa-7802	219	3	0.66	0.66	NUM
ajfa-7802	219	4	how	how	SCONJ
ajfa-7802	219	5	often	often	ADV
ajfa-7802	219	6	are	be	AUX
ajfa-7802	219	7	coe	coe	PROPN
ajfa-7802	219	8	violations	violation	NOUN
ajfa-7802	219	9	detected	detect	VERB
ajfa-7802	219	10	?	?	PUNCT
ajfa-7802	220	1	3.40	3.40	NUM
ajfa-7802	220	2	2.96	2.96	NUM
ajfa-7802	220	3	2.32	2.32	NUM
ajfa-7802	220	4	*	*	PUNCT
ajfa-7802	220	5	*	*	PUNCT
ajfa-7802	220	6	in	in	ADP
ajfa-7802	220	7	your	your	PRON
ajfa-7802	220	8	opinion	opinion	NOUN
ajfa-7802	220	9	,	,	PUNCT
ajfa-7802	220	10	does	do	AUX
ajfa-7802	220	11	your	your	PRON
ajfa-7802	220	12	organization	organization	NOUN
ajfa-7802	220	13	comply	comply	VERB
ajfa-7802	220	14	with	with	ADP
ajfa-7802	220	15	the	the	DET
ajfa-7802	220	16	following	follow	VERB
ajfa-7802	220	17	values	value	NOUN
ajfa-7802	220	18	in	in	ADP
ajfa-7802	220	19	coe	coe	PROPN
ajfa-7802	220	20	:	:	PUNCT
ajfa-7802	220	21	integrity	integrity	NOUN
ajfa-7802	220	22	4.67	4.67	NUM
ajfa-7802	220	23	4.55	4.55	NUM
ajfa-7802	220	24	1.04	1.04	NUM
ajfa-7802	220	25	confidentiality	confidentiality	NOUN
ajfa-7802	220	26	4.74	4.74	NUM
ajfa-7802	220	27	4.66	4.66	NUM
ajfa-7802	220	28	0.72	0.72	NUM
ajfa-7802	220	29	independence	independence	NOUN
ajfa-7802	220	30	4.64	4.64	NUM
ajfa-7802	220	31	4.58	4.58	NUM
ajfa-7802	220	32	0.49	0.49	NUM
ajfa-7802	220	33	technical	technical	ADJ
ajfa-7802	220	34	standards	standard	NOUN
ajfa-7802	220	35	4.59	4.59	NUM
ajfa-7802	220	36	4.48	4.48	NUM
ajfa-7802	220	37	0.89	0.89	NUM
ajfa-7802	220	38	professionalism	professionalism	NOUN
ajfa-7802	220	39	4.62	4.62	NUM
ajfa-7802	220	40	4.52	4.52	NUM
ajfa-7802	220	41	0.71	0.71	NUM
ajfa-7802	220	42	public	public	ADJ
ajfa-7802	220	43	interest	interest	NOUN
ajfa-7802	220	44	4.57	4.57	NUM
ajfa-7802	220	45	4.48	4.48	NUM
ajfa-7802	220	46	0.71	0.71	NUM
ajfa-7802	220	47	conflict	conflict	NOUN
ajfa-7802	220	48	of	of	ADP
ajfa-7802	220	49	interest	interest	NOUN
ajfa-7802	220	50	4.40	4.40	NUM
ajfa-7802	220	51	4.40	4.40	NUM
ajfa-7802	220	52	0.01	0.01	NUM
ajfa-7802	220	53	how	how	SCONJ
ajfa-7802	220	54	do	do	AUX
ajfa-7802	220	55	you	you	PRON
ajfa-7802	220	56	perceive	perceive	VERB
ajfa-7802	220	57	the	the	DET
ajfa-7802	220	58	importance	importance	NOUN
ajfa-7802	220	59	of	of	ADP
ajfa-7802	220	60	the	the	DET
ajfa-7802	220	61	following	following	NOUN
ajfa-7802	220	62	:	:	PUNCT
ajfa-7802	220	63	leaders	leader	NOUN
ajfa-7802	220	64	set	set	VERB
ajfa-7802	220	65	the	the	DET
ajfa-7802	220	66	example	example	NOUN
ajfa-7802	220	67	4.60	4.60	NUM
ajfa-7802	220	68	4.63	4.63	NUM
ajfa-7802	220	69	0.29	0.29	NUM
ajfa-7802	220	70	ethics	ethic	NOUN
ajfa-7802	220	71	is	be	AUX
ajfa-7802	220	72	a	a	DET
ajfa-7802	220	73	core	core	NOUN
ajfa-7802	220	74	value	value	NOUN
ajfa-7802	220	75	4.70	4.70	NUM
ajfa-7802	220	76	4.56	4.56	NUM
ajfa-7802	220	77	1.48	1.48	NUM
ajfa-7802	220	78	everyone	everyone	PRON
ajfa-7802	220	79	participates	participate	VERB
ajfa-7802	220	80	in	in	ADP
ajfa-7802	220	81	setting	set	VERB
ajfa-7802	220	82	coe	coe	PROPN
ajfa-7802	220	83	4.07	4.07	NUM
ajfa-7802	220	84	3.92	3.92	NUM
ajfa-7802	220	85	0.89	0.89	NUM
ajfa-7802	220	86	coe	coe	PROPN
ajfa-7802	220	87	is	be	AUX
ajfa-7802	220	88	applied	apply	VERB
ajfa-7802	220	89	consistently	consistently	ADV
ajfa-7802	220	90	to	to	ADP
ajfa-7802	220	91	all	all	DET
ajfa-7802	220	92	employees	employee	NOUN
ajfa-7802	220	93	4.56	4.56	NUM
ajfa-7802	220	94	4.49	4.49	NUM
ajfa-7802	220	95	0.50	0.50	NUM
ajfa-7802	220	96	employees	employee	NOUN
ajfa-7802	220	97	feel	feel	VERB
ajfa-7802	220	98	safe	safe	ADJ
ajfa-7802	220	99	to	to	PART
ajfa-7802	220	100	share	share	VERB
ajfa-7802	220	101	concerns	concern	NOUN
ajfa-7802	220	102	4.42	4.42	NUM
ajfa-7802	220	103	4.34	4.34	NUM
ajfa-7802	220	104	0.59	0.59	NUM
ajfa-7802	220	105	*	*	PUNCT
ajfa-7802	220	106	significant	significant	ADJ
ajfa-7802	220	107	at	at	ADP
ajfa-7802	220	108	0.01	0.01	NUM
ajfa-7802	220	109	*	*	PUNCT
ajfa-7802	220	110	*	*	PUNCT
ajfa-7802	220	111	significant	significant	ADJ
ajfa-7802	220	112	at	at	ADP
ajfa-7802	220	113	0.05	0.05	NUM
ajfa-7802	220	114	*	*	PUNCT
ajfa-7802	220	115	*	*	PUNCT
ajfa-7802	220	116	*	*	PUNCT
ajfa-7802	220	117	significant	significant	ADJ
ajfa-7802	220	118	at	at	ADP
ajfa-7802	220	119	0.1	0.1	NUM
ajfa-7802	220	120	nonetheless	nonetheless	ADV
ajfa-7802	220	121	,	,	PUNCT
ajfa-7802	220	122	we	we	PRON
ajfa-7802	220	123	observe	observe	VERB
ajfa-7802	220	124	that	that	SCONJ
ajfa-7802	220	125	non	non	ADJ
ajfa-7802	220	126	-	-	ADJ
ajfa-7802	220	127	listed	listed	ADJ
ajfa-7802	220	128	companies	company	NOUN
ajfa-7802	220	129	are	be	AUX
ajfa-7802	220	130	more	more	ADV
ajfa-7802	220	131	aware	aware	ADJ
ajfa-7802	220	132	of	of	ADP
ajfa-7802	220	133	the	the	DET
ajfa-7802	220	134	importance	importance	NOUN
ajfa-7802	220	135	of	of	ADP
ajfa-7802	220	136	coe	coe	PROPN
ajfa-7802	220	137	asian	asian	PROPN
ajfa-7802	220	138	journal	journal	PROPN
ajfa-7802	220	139	of	of	ADP
ajfa-7802	220	140	finance	finance	PROPN
ajfa-7802	220	141	&	&	CCONJ
ajfa-7802	220	142	accounting	accounting	PROPN
ajfa-7802	220	143	issn	issn	PROPN
ajfa-7802	220	144	1946	1946	NUM
ajfa-7802	220	145	-	-	PUNCT
ajfa-7802	220	146	052x	052x	NOUN
ajfa-7802	220	147	2015	2015	NUM
ajfa-7802	220	148	,	,	PUNCT
ajfa-7802	220	149	vol	vol	NOUN
ajfa-7802	220	150	.	.	PROPN
ajfa-7802	220	151	7	7	NUM
ajfa-7802	220	152	,	,	PUNCT
ajfa-7802	220	153	no	no	INTJ
ajfa-7802	220	154	.	.	NOUN
ajfa-7802	220	155	1	1	NUM
ajfa-7802	220	156	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-7802	220	157	224	224	NUM
ajfa-7802	220	158	and	and	CCONJ
ajfa-7802	220	159	listed	list	VERB
ajfa-7802	220	160	companies	company	NOUN
ajfa-7802	220	161	are	be	AUX
ajfa-7802	220	162	aware	aware	ADJ
ajfa-7802	220	163	but	but	CCONJ
ajfa-7802	220	164	to	to	ADP
ajfa-7802	220	165	a	a	DET
ajfa-7802	220	166	lesser	less	ADJ
ajfa-7802	220	167	extent	extent	NOUN
ajfa-7802	220	168	.	.	PUNCT
ajfa-7802	221	1	non	non	ADJ
ajfa-7802	221	2	-	-	ADJ
ajfa-7802	221	3	listed	listed	ADJ
ajfa-7802	221	4	firms	firm	NOUN
ajfa-7802	221	5	reward	reward	VERB
ajfa-7802	221	6	good	good	ADJ
ajfa-7802	221	7	behaviors	behavior	NOUN
ajfa-7802	221	8	,	,	PUNCT
ajfa-7802	221	9	detect	detect	VERB
ajfa-7802	221	10	coe	coe	PROPN
ajfa-7802	221	11	violations	violation	NOUN
ajfa-7802	221	12	and	and	CCONJ
ajfa-7802	221	13	train	train	VERB
ajfa-7802	221	14	their	their	PRON
ajfa-7802	221	15	employees	employee	NOUN
ajfa-7802	221	16	to	to	PART
ajfa-7802	221	17	deal	deal	VERB
ajfa-7802	221	18	with	with	ADP
ajfa-7802	221	19	coe	coe	PROPN
ajfa-7802	221	20	dilemma	dilemma	PROPN
ajfa-7802	221	21	.	.	PUNCT
ajfa-7802	222	1	4.2.5	4.2.5	NUM
ajfa-7802	222	2	small	small	ADJ
ajfa-7802	222	3	,	,	PUNCT
ajfa-7802	222	4	medium	medium	ADJ
ajfa-7802	222	5	and	and	CCONJ
ajfa-7802	222	6	large	large	ADJ
ajfa-7802	222	7	companies	company	NOUN
ajfa-7802	222	8	in	in	ADP
ajfa-7802	222	9	our	our	PRON
ajfa-7802	222	10	analysis	analysis	NOUN
ajfa-7802	222	11	,	,	PUNCT
ajfa-7802	222	12	we	we	PRON
ajfa-7802	222	13	divide	divide	VERB
ajfa-7802	222	14	companies	company	NOUN
ajfa-7802	222	15	with	with	ADP
ajfa-7802	222	16	respect	respect	NOUN
ajfa-7802	222	17	to	to	ADP
ajfa-7802	222	18	their	their	PRON
ajfa-7802	222	19	number	number	NOUN
ajfa-7802	222	20	of	of	ADP
ajfa-7802	222	21	employees	employee	NOUN
ajfa-7802	222	22	.	.	PUNCT
ajfa-7802	223	1	large	large	ADJ
ajfa-7802	223	2	firms	firm	NOUN
ajfa-7802	223	3	employ	employ	VERB
ajfa-7802	223	4	more	more	ADJ
ajfa-7802	223	5	than	than	ADP
ajfa-7802	223	6	500	500	NUM
ajfa-7802	223	7	skilled	skilled	ADJ
ajfa-7802	223	8	and	and	CCONJ
ajfa-7802	223	9	unskilled	unskilled	ADJ
ajfa-7802	223	10	workers	worker	NOUN
ajfa-7802	223	11	,	,	PUNCT
ajfa-7802	223	12	medium	medium	ADJ
ajfa-7802	223	13	size	size	NOUN
ajfa-7802	223	14	firms	firm	NOUN
ajfa-7802	223	15	have	have	VERB
ajfa-7802	223	16	between	between	ADP
ajfa-7802	223	17	100	100	NUM
ajfa-7802	223	18	and	and	CCONJ
ajfa-7802	223	19	500	500	NUM
ajfa-7802	223	20	employees	employee	NOUN
ajfa-7802	223	21	while	while	SCONJ
ajfa-7802	223	22	the	the	DET
ajfa-7802	223	23	small	small	ADJ
ajfa-7802	223	24	firms	firm	NOUN
ajfa-7802	223	25	are	be	AUX
ajfa-7802	223	26	hiring	hire	VERB
ajfa-7802	223	27	around	around	ADV
ajfa-7802	223	28	100	100	NUM
ajfa-7802	223	29	employees	employee	NOUN
ajfa-7802	223	30	.	.	PUNCT
ajfa-7802	224	1	the	the	DET
ajfa-7802	224	2	number	number	NOUN
ajfa-7802	224	3	of	of	ADP
ajfa-7802	224	4	respondents	respondent	NOUN
ajfa-7802	224	5	from	from	ADP
ajfa-7802	224	6	various	various	ADJ
ajfa-7802	224	7	types	type	NOUN
ajfa-7802	224	8	of	of	ADP
ajfa-7802	224	9	firms	firm	NOUN
ajfa-7802	224	10	are	be	AUX
ajfa-7802	224	11	reported	report	VERB
ajfa-7802	224	12	in	in	ADP
ajfa-7802	224	13	table	table	NOUN
ajfa-7802	224	14	1	1	NUM
ajfa-7802	224	15	.	.	PUNCT
ajfa-7802	224	16	when	when	SCONJ
ajfa-7802	224	17	compared	compare	VERB
ajfa-7802	224	18	,	,	PUNCT
ajfa-7802	224	19	their	their	PRON
ajfa-7802	224	20	means	mean	NOUN
ajfa-7802	224	21	are	be	AUX
ajfa-7802	224	22	significantly	significantly	ADV
ajfa-7802	224	23	different	different	ADJ
ajfa-7802	224	24	from	from	ADP
ajfa-7802	224	25	each	each	DET
ajfa-7802	224	26	other	other	ADJ
ajfa-7802	224	27	for	for	ADP
ajfa-7802	224	28	various	various	ADJ
ajfa-7802	224	29	variables	variable	NOUN
ajfa-7802	224	30	.	.	PUNCT
ajfa-7802	225	1	we	we	PRON
ajfa-7802	225	2	observe	observe	VERB
ajfa-7802	225	3	that	that	SCONJ
ajfa-7802	225	4	small	small	ADJ
ajfa-7802	225	5	and	and	CCONJ
ajfa-7802	225	6	medium	medium	ADJ
ajfa-7802	225	7	sized	sized	ADJ
ajfa-7802	225	8	firms	firm	NOUN
ajfa-7802	225	9	are	be	AUX
ajfa-7802	225	10	applying	apply	VERB
ajfa-7802	225	11	coe	coe	PROPN
ajfa-7802	225	12	more	more	ADJ
ajfa-7802	225	13	than	than	ADP
ajfa-7802	225	14	the	the	DET
ajfa-7802	225	15	larger	large	ADJ
ajfa-7802	225	16	firms	firm	NOUN
ajfa-7802	225	17	(	(	PUNCT
ajfa-7802	225	18	table	table	NOUN
ajfa-7802	225	19	13	13	NUM
ajfa-7802	225	20	)	)	PUNCT
ajfa-7802	225	21	.	.	PUNCT
ajfa-7802	226	1	this	this	DET
ajfa-7802	226	2	observation	observation	NOUN
ajfa-7802	226	3	is	be	AUX
ajfa-7802	226	4	in	in	ADP
ajfa-7802	226	5	line	line	NOUN
ajfa-7802	226	6	with	with	ADP
ajfa-7802	226	7	the	the	DET
ajfa-7802	226	8	findings	finding	NOUN
ajfa-7802	226	9	that	that	PRON
ajfa-7802	226	10	listed	list	VERB
ajfa-7802	226	11	companies	company	NOUN
ajfa-7802	226	12	are	be	AUX
ajfa-7802	226	13	not	not	PART
ajfa-7802	226	14	significantly	significantly	ADV
ajfa-7802	226	15	implementing	implement	VERB
ajfa-7802	226	16	,	,	PUNCT
ajfa-7802	226	17	training	training	NOUN
ajfa-7802	226	18	or	or	CCONJ
ajfa-7802	226	19	detecting	detect	VERB
ajfa-7802	226	20	coe	coe	PROPN
ajfa-7802	226	21	in	in	ADP
ajfa-7802	226	22	their	their	PRON
ajfa-7802	226	23	organizations	organization	NOUN
ajfa-7802	226	24	.	.	PUNCT
ajfa-7802	227	1	(	(	PUNCT
ajfa-7802	227	2	table	table	NOUN
ajfa-7802	227	3	12	12	NUM
ajfa-7802	227	4	)	)	PUNCT
ajfa-7802	227	5	.	.	PUNCT
ajfa-7802	228	1	asian	asian	ADJ
ajfa-7802	228	2	journal	journal	PROPN
ajfa-7802	228	3	of	of	ADP
ajfa-7802	228	4	finance	finance	PROPN
ajfa-7802	228	5	&	&	CCONJ
ajfa-7802	228	6	accounting	accounting	PROPN
ajfa-7802	228	7	issn	issn	PROPN
ajfa-7802	228	8	1946	1946	NUM
ajfa-7802	228	9	-	-	PUNCT
ajfa-7802	228	10	052x	052x	NOUN
ajfa-7802	228	11	2015	2015	NUM
ajfa-7802	228	12	,	,	PUNCT
ajfa-7802	228	13	vol	vol	NOUN
ajfa-7802	228	14	.	.	PROPN
ajfa-7802	228	15	7	7	NUM
ajfa-7802	228	16	,	,	PUNCT
ajfa-7802	228	17	no	no	INTJ
ajfa-7802	228	18	.	.	NOUN
ajfa-7802	228	19	1	1	NUM
ajfa-7802	228	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-7802	228	21	225	225	NUM
ajfa-7802	228	22	table	table	NOUN
ajfa-7802	228	23	13	13	NUM
ajfa-7802	228	24	.	.	PUNCT
ajfa-7802	229	1	comparisons	comparison	NOUN
ajfa-7802	229	2	of	of	ADP
ajfa-7802	229	3	perceptions	perception	NOUN
ajfa-7802	229	4	by	by	ADP
ajfa-7802	229	5	small	small	ADJ
ajfa-7802	229	6	,	,	PUNCT
ajfa-7802	229	7	medium	medium	ADJ
ajfa-7802	229	8	and	and	CCONJ
ajfa-7802	229	9	large	large	ADJ
ajfa-7802	229	10	companies	company	NOUN
ajfa-7802	229	11	variable	variable	ADJ
ajfa-7802	229	12	mean	mean	NOUN
ajfa-7802	229	13	groups	group	NOUN
ajfa-7802	229	14	t	t	NOUN
ajfa-7802	229	15	-	-	PUNCT
ajfa-7802	229	16	value	value	NOUN
ajfa-7802	229	17	l<100	l<100	VERB
ajfa-7802	229	18	100	100	NUM
ajfa-7802	229	19	>	>	SYM
ajfa-7802	229	20	l<500	l<500	PROPN
ajfa-7802	230	1	l>500	l>500	PROPN
ajfa-7802	230	2	are	be	AUX
ajfa-7802	230	3	coe	coe	PROPN
ajfa-7802	230	4	implemented	implement	VERB
ajfa-7802	230	5	?	?	PUNCT
ajfa-7802	231	1	4.71	4.71	NUM
ajfa-7802	231	2	4.43	4.43	NUM
ajfa-7802	231	3	4.09	4.09	NUM
ajfa-7802	231	4	2.35	2.35	NUM
ajfa-7802	231	5	*	*	PUNCT
ajfa-7802	231	6	do	do	AUX
ajfa-7802	231	7	your	your	PRON
ajfa-7802	231	8	employees	employee	NOUN
ajfa-7802	231	9	get	get	VERB
ajfa-7802	231	10	training	training	NOUN
ajfa-7802	231	11	in	in	ADP
ajfa-7802	231	12	how	how	SCONJ
ajfa-7802	231	13	to	to	PART
ajfa-7802	231	14	deal	deal	VERB
ajfa-7802	231	15	with	with	ADP
ajfa-7802	231	16	coe	coe	PROPN
ajfa-7802	231	17	dilemmas	dilemmas	PROPN
ajfa-7802	231	18	?	?	PUNCT
ajfa-7802	232	1	3.83	3.83	NUM
ajfa-7802	232	2	3.88	3.88	NUM
ajfa-7802	232	3	3.00	3.00	NUM
ajfa-7802	232	4	2.63	2.63	NUM
ajfa-7802	232	5	*	*	PUNCT
ajfa-7802	232	6	does	do	AUX
ajfa-7802	232	7	the	the	DET
ajfa-7802	232	8	internal	internal	ADJ
ajfa-7802	232	9	audit	audit	NOUN
ajfa-7802	232	10	committee	committee	NOUN
ajfa-7802	232	11	check	check	NOUN
ajfa-7802	232	12	on	on	ADP
ajfa-7802	232	13	compliance	compliance	NOUN
ajfa-7802	232	14	with	with	ADP
ajfa-7802	232	15	coe	coe	PROPN
ajfa-7802	232	16	?	?	PUNCT
ajfa-7802	233	1	4.19	4.19	NUM
ajfa-7802	233	2	3.94	3.94	NUM
ajfa-7802	233	3	3.58	3.58	NUM
ajfa-7802	233	4	1.76	1.76	NUM
ajfa-7802	233	5	*	*	PUNCT
ajfa-7802	233	6	*	*	PUNCT
ajfa-7802	233	7	how	how	SCONJ
ajfa-7802	233	8	often	often	ADV
ajfa-7802	233	9	are	be	AUX
ajfa-7802	233	10	the	the	DET
ajfa-7802	233	11	coe	coe	PROPN
ajfa-7802	233	12	updated	update	VERB
ajfa-7802	233	13	?	?	PUNCT
ajfa-7802	234	1	3.93	3.93	NUM
ajfa-7802	234	2	3.97	3.97	NUM
ajfa-7802	234	3	3.31	3.31	NUM
ajfa-7802	234	4	2.30	2.30	NUM
ajfa-7802	234	5	*	*	PUNCT
ajfa-7802	234	6	*	*	PUNCT
ajfa-7802	234	7	is	be	AUX
ajfa-7802	234	8	ethical	ethical	ADJ
ajfa-7802	234	9	behavior	behavior	NOUN
ajfa-7802	234	10	rewarded	reward	VERB
ajfa-7802	234	11	?	?	PUNCT
ajfa-7802	235	1	2.91	2.91	NUM
ajfa-7802	235	2	3.17	3.17	NUM
ajfa-7802	235	3	2.82	2.82	NUM
ajfa-7802	235	4	0.98	0.98	NUM
ajfa-7802	235	5	is	be	AUX
ajfa-7802	235	6	there	there	PRON
ajfa-7802	235	7	access	access	NOUN
ajfa-7802	235	8	to	to	ADP
ajfa-7802	235	9	coe	coe	PROPN
ajfa-7802	235	10	by	by	ADP
ajfa-7802	235	11	external	external	ADJ
ajfa-7802	235	12	parties	party	NOUN
ajfa-7802	235	13	via	via	ADP
ajfa-7802	235	14	financial	financial	ADJ
ajfa-7802	235	15	reports	report	NOUN
ajfa-7802	235	16	,	,	PUNCT
ajfa-7802	235	17	internet	internet	NOUN
ajfa-7802	235	18	etc	etc	X
ajfa-7802	235	19	.	.	PUNCT
ajfa-7802	235	20	?	?	PUNCT
ajfa-7802	236	1	2.71	2.71	NUM
ajfa-7802	236	2	2.93	2.93	NUM
ajfa-7802	236	3	2.55	2.55	NUM
ajfa-7802	236	4	0.82	0.82	NUM
ajfa-7802	236	5	are	be	AUX
ajfa-7802	236	6	all	all	PRON
ajfa-7802	236	7	ethics	ethic	NOUN
ajfa-7802	236	8	policies	policy	NOUN
ajfa-7802	236	9	related	relate	VERB
ajfa-7802	236	10	to	to	ADP
ajfa-7802	236	11	disclosure	disclosure	NOUN
ajfa-7802	236	12	coordinated	coordinate	VERB
ajfa-7802	236	13	with	with	ADP
ajfa-7802	236	14	the	the	DET
ajfa-7802	236	15	audit	audit	NOUN
ajfa-7802	236	16	committee	committee	NOUN
ajfa-7802	236	17	?	?	PUNCT
ajfa-7802	237	1	3.88	3.88	NUM
ajfa-7802	237	2	4.00	4.00	NUM
ajfa-7802	237	3	3.17	3.17	NUM
ajfa-7802	237	4	2.49	2.49	NUM
ajfa-7802	237	5	*	*	PUNCT
ajfa-7802	237	6	do	do	AUX
ajfa-7802	237	7	you	you	PRON
ajfa-7802	237	8	think	think	VERB
ajfa-7802	237	9	that	that	SCONJ
ajfa-7802	237	10	the	the	DET
ajfa-7802	237	11	existing	exist	VERB
ajfa-7802	237	12	coe	coe	NOUN
ajfa-7802	237	13	achieve	achieve	VERB
ajfa-7802	237	14	their	their	PRON
ajfa-7802	237	15	goals	goal	NOUN
ajfa-7802	237	16	?	?	PUNCT
ajfa-7802	238	1	3.85	3.85	NUM
ajfa-7802	238	2	4.23	4.23	NUM
ajfa-7802	238	3	3.47	3.47	NUM
ajfa-7802	238	4	2.32	2.32	NUM
ajfa-7802	238	5	*	*	PUNCT
ajfa-7802	238	6	is	be	AUX
ajfa-7802	238	7	there	there	PRON
ajfa-7802	238	8	a	a	DET
ajfa-7802	238	9	follow	follow	NOUN
ajfa-7802	238	10	-	-	PUNCT
ajfa-7802	238	11	up	up	NOUN
ajfa-7802	238	12	on	on	ADP
ajfa-7802	238	13	any	any	DET
ajfa-7802	238	14	filed	file	VERB
ajfa-7802	238	15	complaints	complaint	NOUN
ajfa-7802	238	16	related	relate	VERB
ajfa-7802	238	17	to	to	ADP
ajfa-7802	238	18	coe	coe	PROPN
ajfa-7802	238	19	?	?	PUNCT
ajfa-7802	239	1	3.81	3.81	NUM
ajfa-7802	239	2	4.26	4.26	NUM
ajfa-7802	239	3	4.32	4.32	NUM
ajfa-7802	239	4	1.88	1.88	NUM
ajfa-7802	239	5	*	*	PUNCT
ajfa-7802	239	6	*	*	PUNCT
ajfa-7802	239	7	do	do	AUX
ajfa-7802	239	8	confidential	confidential	ADJ
ajfa-7802	239	9	channels	channel	NOUN
ajfa-7802	239	10	exist	exist	VERB
ajfa-7802	239	11	for	for	ADP
ajfa-7802	239	12	reporting	report	VERB
ajfa-7802	239	13	ethics	ethic	NOUN
ajfa-7802	239	14	violations	violation	NOUN
ajfa-7802	239	15	?	?	PUNCT
ajfa-7802	240	1	3.78	3.78	NUM
ajfa-7802	240	2	4.42	4.42	NUM
ajfa-7802	240	3	4.19	4.19	NUM
ajfa-7802	240	4	2.34	2.34	NUM
ajfa-7802	240	5	*	*	PUNCT
ajfa-7802	240	6	how	how	SCONJ
ajfa-7802	240	7	often	often	ADV
ajfa-7802	240	8	are	be	AUX
ajfa-7802	240	9	coe	coe	PROPN
ajfa-7802	240	10	violations	violation	NOUN
ajfa-7802	240	11	detected	detect	VERB
ajfa-7802	240	12	?	?	PUNCT
ajfa-7802	241	1	3.17	3.17	NUM
ajfa-7802	241	2	3.30	3.30	NUM
ajfa-7802	241	3	3.03	3.03	NUM
ajfa-7802	241	4	0.68	0.68	NUM
ajfa-7802	241	5	in	in	ADP
ajfa-7802	241	6	your	your	PRON
ajfa-7802	241	7	opinion	opinion	NOUN
ajfa-7802	241	8	,	,	PUNCT
ajfa-7802	241	9	does	do	AUX
ajfa-7802	241	10	your	your	PRON
ajfa-7802	241	11	organization	organization	NOUN
ajfa-7802	241	12	comply	comply	VERB
ajfa-7802	241	13	with	with	ADP
ajfa-7802	241	14	the	the	DET
ajfa-7802	241	15	following	follow	VERB
ajfa-7802	241	16	values	value	NOUN
ajfa-7802	241	17	in	in	ADP
ajfa-7802	241	18	coe	coe	PROPN
ajfa-7802	241	19	:	:	PUNCT
ajfa-7802	241	20	integrity	integrity	NOUN
ajfa-7802	241	21	4.81	4.81	NUM
ajfa-7802	241	22	4.58	4.58	NUM
ajfa-7802	241	23	4.50	4.50	NUM
ajfa-7802	241	24	1.46	1.46	NUM
ajfa-7802	241	25	confidentiality	confidentiality	NOUN
ajfa-7802	241	26	4.75	4.75	NUM
ajfa-7802	241	27	4.65	4.65	NUM
ajfa-7802	241	28	4.82	4.82	NUM
ajfa-7802	241	29	0.83	0.83	NUM
ajfa-7802	241	30	independence	independence	NOUN
ajfa-7802	241	31	4.61	4.61	NUM
ajfa-7802	241	32	4.59	4.59	NUM
ajfa-7802	241	33	4.64	4.64	NUM
ajfa-7802	241	34	0.22	0.22	NUM
ajfa-7802	241	35	technical	technical	ADJ
ajfa-7802	241	36	standards	standard	NOUN
ajfa-7802	241	37	4.57	4.57	NUM
ajfa-7802	241	38	4.65	4.65	NUM
ajfa-7802	241	39	4.27	4.27	NUM
ajfa-7802	241	40	1.52	1.52	NUM
ajfa-7802	241	41	*	*	PUNCT
ajfa-7802	241	42	*	*	PUNCT
ajfa-7802	241	43	*	*	PUNCT
ajfa-7802	241	44	professionalism	professionalism	NOUN
ajfa-7802	241	45	4.74	4.74	NUM
ajfa-7802	241	46	4.61	4.61	NUM
ajfa-7802	241	47	4.24	4.24	NUM
ajfa-7802	241	48	1.81	1.81	NUM
ajfa-7802	241	49	*	*	PUNCT
ajfa-7802	241	50	*	*	PUNCT
ajfa-7802	241	51	public	public	ADJ
ajfa-7802	241	52	interest	interest	NOUN
ajfa-7802	241	53	4.62	4.62	NUM
ajfa-7802	241	54	4.59	4.59	NUM
ajfa-7802	241	55	4.39	4.39	NUM
ajfa-7802	241	56	0.87	0.87	NUM
ajfa-7802	241	57	conflict	conflict	NOUN
ajfa-7802	241	58	of	of	ADP
ajfa-7802	241	59	interest	interest	NOUN
ajfa-7802	241	60	4.53	4.53	NUM
ajfa-7802	241	61	4.48	4.48	NUM
ajfa-7802	241	62	4.12	4.12	NUM
ajfa-7802	241	63	1.39	1.39	NUM
ajfa-7802	241	64	how	how	SCONJ
ajfa-7802	241	65	do	do	AUX
ajfa-7802	241	66	you	you	PRON
ajfa-7802	241	67	perceive	perceive	VERB
ajfa-7802	241	68	the	the	DET
ajfa-7802	241	69	importance	importance	NOUN
ajfa-7802	241	70	of	of	ADP
ajfa-7802	241	71	the	the	DET
ajfa-7802	241	72	following	following	NOUN
ajfa-7802	241	73	:	:	PUNCT
ajfa-7802	241	74	leaders	leader	NOUN
ajfa-7802	241	75	set	set	VERB
ajfa-7802	241	76	the	the	DET
ajfa-7802	241	77	example	example	NOUN
ajfa-7802	241	78	4.66	4.66	NUM
ajfa-7802	241	79	4.58	4.58	NUM
ajfa-7802	241	80	4.79	4.79	NUM
ajfa-7802	241	81	0.98	0.98	NUM
ajfa-7802	241	82	ethics	ethic	NOUN
ajfa-7802	241	83	is	be	AUX
ajfa-7802	241	84	a	a	DET
ajfa-7802	241	85	core	core	NOUN
ajfa-7802	241	86	value	value	NOUN
ajfa-7802	241	87	4.84	4.84	NUM
ajfa-7802	241	88	4.63	4.63	NUM
ajfa-7802	241	89	4.61	4.61	NUM
ajfa-7802	241	90	1.57	1.57	NUM
ajfa-7802	241	91	*	*	PUNCT
ajfa-7802	241	92	*	*	PUNCT
ajfa-7802	241	93	*	*	AUX
ajfa-7802	241	94	everyone	everyone	PRON
ajfa-7802	241	95	participates	participate	VERB
ajfa-7802	241	96	in	in	ADP
ajfa-7802	241	97	setting	set	VERB
ajfa-7802	241	98	coe	coe	PROPN
ajfa-7802	241	99	3.88	3.88	NUM
ajfa-7802	241	100	4.07	4.07	NUM
ajfa-7802	241	101	4.30	4.30	NUM
ajfa-7802	241	102	1.25	1.25	NUM
ajfa-7802	241	103	coe	coe	PROPN
ajfa-7802	241	104	is	be	AUX
ajfa-7802	241	105	applied	apply	VERB
ajfa-7802	241	106	consistently	consistently	ADV
ajfa-7802	241	107	to	to	ADP
ajfa-7802	241	108	all	all	DET
ajfa-7802	241	109	employees	employee	NOUN
ajfa-7802	241	110	4.68	4.68	NUM
ajfa-7802	241	111	4.66	4.66	NUM
ajfa-7802	241	112	4.12	4.12	NUM
ajfa-7802	241	113	2.30	2.30	NUM
ajfa-7802	241	114	*	*	NOUN
ajfa-7802	241	115	*	*	NOUN
ajfa-7802	241	116	employees	employee	NOUN
ajfa-7802	241	117	feel	feel	VERB
ajfa-7802	241	118	safe	safe	ADJ
ajfa-7802	241	119	to	to	PART
ajfa-7802	241	120	share	share	VERB
ajfa-7802	241	121	concerns	concern	NOUN
ajfa-7802	241	122	4.44	4.44	NUM
ajfa-7802	241	123	4.45	4.45	NUM
ajfa-7802	241	124	4.06	4.06	NUM
ajfa-7802	241	125	1.53	1.53	NUM
ajfa-7802	241	126	*	*	PUNCT
ajfa-7802	241	127	*	*	PUNCT
ajfa-7802	241	128	*	*	PUNCT
ajfa-7802	241	129	*	*	PUNCT
ajfa-7802	241	130	significant	significant	ADJ
ajfa-7802	241	131	at	at	ADP
ajfa-7802	241	132	0.01	0.01	NUM
ajfa-7802	241	133	*	*	PUNCT
ajfa-7802	241	134	*	*	PUNCT
ajfa-7802	241	135	significant	significant	ADJ
ajfa-7802	241	136	at	at	ADP
ajfa-7802	241	137	0.05	0.05	NUM
ajfa-7802	241	138	*	*	PUNCT
ajfa-7802	241	139	*	*	PUNCT
ajfa-7802	241	140	*	*	PUNCT
ajfa-7802	241	141	significant	significant	ADJ
ajfa-7802	241	142	at	at	ADP
ajfa-7802	241	143	0.1	0.1	NUM
ajfa-7802	241	144	5	5	NUM
ajfa-7802	241	145	.	.	PUNCT
ajfa-7802	242	1	summary	summary	NOUN
ajfa-7802	242	2	and	and	CCONJ
ajfa-7802	242	3	conclusions	conclusion	NOUN
ajfa-7802	242	4	the	the	DET
ajfa-7802	242	5	main	main	ADJ
ajfa-7802	242	6	objective	objective	NOUN
ajfa-7802	242	7	of	of	ADP
ajfa-7802	242	8	this	this	DET
ajfa-7802	242	9	study	study	NOUN
ajfa-7802	242	10	is	be	AUX
ajfa-7802	242	11	to	to	PART
ajfa-7802	242	12	investigate	investigate	VERB
ajfa-7802	242	13	the	the	DET
ajfa-7802	242	14	perceptions	perception	NOUN
ajfa-7802	242	15	of	of	ADP
ajfa-7802	242	16	employees	employee	NOUN
ajfa-7802	242	17	related	relate	VERB
ajfa-7802	242	18	to	to	ADP
ajfa-7802	242	19	asian	asian	ADJ
ajfa-7802	242	20	journal	journal	NOUN
ajfa-7802	242	21	of	of	ADP
ajfa-7802	242	22	finance	finance	PROPN
ajfa-7802	242	23	&	&	CCONJ
ajfa-7802	242	24	accounting	accounting	PROPN
ajfa-7802	242	25	issn	issn	PROPN
ajfa-7802	242	26	1946	1946	NUM
ajfa-7802	242	27	-	-	PUNCT
ajfa-7802	242	28	052x	052x	NOUN
ajfa-7802	242	29	2015	2015	NUM
ajfa-7802	242	30	,	,	PUNCT
ajfa-7802	242	31	vol	vol	NOUN
ajfa-7802	242	32	.	.	PROPN
ajfa-7802	242	33	7	7	NUM
ajfa-7802	242	34	,	,	PUNCT
ajfa-7802	242	35	no	no	INTJ
ajfa-7802	242	36	.	.	NOUN
ajfa-7802	242	37	1	1	NUM
ajfa-7802	242	38	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-7802	242	39	226	226	NUM
ajfa-7802	242	40	codes	code	NOUN
ajfa-7802	242	41	of	of	ADP
ajfa-7802	242	42	behavior	behavior	NOUN
ajfa-7802	242	43	and	and	CCONJ
ajfa-7802	242	44	accounting	accounting	NOUN
ajfa-7802	242	45	ethics	ethic	NOUN
ajfa-7802	242	46	in	in	ADP
ajfa-7802	242	47	the	the	DET
ajfa-7802	242	48	kingdom	kingdom	NOUN
ajfa-7802	242	49	of	of	ADP
ajfa-7802	242	50	bahrain	bahrain	NOUN
ajfa-7802	242	51	.	.	PUNCT
ajfa-7802	243	1	in	in	ADP
ajfa-7802	243	2	particular	particular	ADJ
ajfa-7802	243	3	,	,	PUNCT
ajfa-7802	243	4	the	the	DET
ajfa-7802	243	5	study	study	NOUN
ajfa-7802	243	6	focused	focus	VERB
ajfa-7802	243	7	on	on	ADP
ajfa-7802	243	8	four	four	NUM
ajfa-7802	243	9	main	main	ADJ
ajfa-7802	243	10	issues	issue	NOUN
ajfa-7802	243	11	.	.	PUNCT
ajfa-7802	244	1	first	first	ADV
ajfa-7802	244	2	,	,	PUNCT
ajfa-7802	244	3	an	an	DET
ajfa-7802	244	4	examination	examination	NOUN
ajfa-7802	244	5	was	be	AUX
ajfa-7802	244	6	conducted	conduct	VERB
ajfa-7802	244	7	as	as	ADP
ajfa-7802	244	8	to	to	ADP
ajfa-7802	244	9	whether	whether	SCONJ
ajfa-7802	244	10	an	an	DET
ajfa-7802	244	11	ethical	ethical	ADJ
ajfa-7802	244	12	work	work	NOUN
ajfa-7802	244	13	environment	environment	NOUN
ajfa-7802	244	14	exists	exist	VERB
ajfa-7802	244	15	through	through	ADP
ajfa-7802	244	16	the	the	DET
ajfa-7802	244	17	establishment	establishment	NOUN
ajfa-7802	244	18	of	of	ADP
ajfa-7802	244	19	:	:	PUNCT
ajfa-7802	244	20	a	a	DET
ajfa-7802	244	21	code	code	NOUN
ajfa-7802	244	22	of	of	ADP
ajfa-7802	244	23	behavior	behavior	NOUN
ajfa-7802	244	24	,	,	PUNCT
ajfa-7802	244	25	corporate	corporate	ADJ
ajfa-7802	244	26	ethics	ethic	NOUN
ajfa-7802	244	27	committee	committee	NOUN
ajfa-7802	244	28	,	,	PUNCT
ajfa-7802	244	29	and	and	CCONJ
ajfa-7802	244	30	policy	policy	NOUN
ajfa-7802	244	31	empowerment	empowerment	NOUN
ajfa-7802	244	32	.	.	PUNCT
ajfa-7802	245	1	the	the	DET
ajfa-7802	245	2	existence	existence	NOUN
ajfa-7802	245	3	of	of	ADP
ajfa-7802	245	4	an	an	DET
ajfa-7802	245	5	ethical	ethical	ADJ
ajfa-7802	245	6	work	work	NOUN
ajfa-7802	245	7	environment	environment	NOUN
ajfa-7802	245	8	was	be	AUX
ajfa-7802	245	9	validated	validate	VERB
ajfa-7802	245	10	by	by	ADP
ajfa-7802	245	11	the	the	DET
ajfa-7802	245	12	results	result	NOUN
ajfa-7802	245	13	of	of	ADP
ajfa-7802	245	14	the	the	DET
ajfa-7802	245	15	study	study	NOUN
ajfa-7802	245	16	.	.	PUNCT
ajfa-7802	246	1	three	three	NUM
ajfa-7802	246	2	main	main	ADJ
ajfa-7802	246	3	weaknesses	weakness	NOUN
ajfa-7802	246	4	in	in	ADP
ajfa-7802	246	5	the	the	DET
ajfa-7802	246	6	ethics	ethic	NOUN
ajfa-7802	246	7	environment	environment	NOUN
ajfa-7802	246	8	of	of	ADP
ajfa-7802	246	9	some	some	DET
ajfa-7802	246	10	organizations	organization	NOUN
ajfa-7802	246	11	were	be	AUX
ajfa-7802	246	12	identified	identify	VERB
ajfa-7802	246	13	:	:	PUNCT
ajfa-7802	246	14	(	(	PUNCT
ajfa-7802	246	15	1	1	X
ajfa-7802	246	16	)	)	PUNCT
ajfa-7802	246	17	setting	setting	NOUN
ajfa-7802	246	18	of	of	ADP
ajfa-7802	246	19	the	the	DET
ajfa-7802	246	20	code	code	NOUN
ajfa-7802	246	21	of	of	ADP
ajfa-7802	246	22	behavior	behavior	NOUN
ajfa-7802	246	23	seems	seem	VERB
ajfa-7802	246	24	to	to	PART
ajfa-7802	246	25	be	be	AUX
ajfa-7802	246	26	a	a	DET
ajfa-7802	246	27	mixed	mixed	ADJ
ajfa-7802	246	28	responsibility	responsibility	NOUN
ajfa-7802	246	29	between	between	ADP
ajfa-7802	246	30	legal	legal	ADJ
ajfa-7802	246	31	departments	department	NOUN
ajfa-7802	246	32	and	and	CCONJ
ajfa-7802	246	33	outside	outside	ADJ
ajfa-7802	246	34	councils	council	NOUN
ajfa-7802	246	35	,	,	PUNCT
ajfa-7802	246	36	with	with	ADP
ajfa-7802	246	37	minimal	minimal	ADJ
ajfa-7802	246	38	participation	participation	NOUN
ajfa-7802	246	39	from	from	ADP
ajfa-7802	246	40	the	the	DET
ajfa-7802	246	41	employees	employee	NOUN
ajfa-7802	246	42	,	,	PUNCT
ajfa-7802	246	43	(	(	PUNCT
ajfa-7802	246	44	2	2	X
ajfa-7802	246	45	)	)	PUNCT
ajfa-7802	246	46	the	the	DET
ajfa-7802	246	47	responsibility	responsibility	NOUN
ajfa-7802	246	48	to	to	PART
ajfa-7802	246	49	check	check	VERB
ajfa-7802	246	50	ethics	ethic	NOUN
ajfa-7802	246	51	complaints	complaint	NOUN
ajfa-7802	246	52	does	do	AUX
ajfa-7802	246	53	not	not	PART
ajfa-7802	246	54	lie	lie	VERB
ajfa-7802	246	55	with	with	ADP
ajfa-7802	246	56	the	the	DET
ajfa-7802	246	57	ethics	ethic	NOUN
ajfa-7802	246	58	committee	committee	PROPN
ajfa-7802	246	59	and	and	CCONJ
ajfa-7802	246	60	(	(	PUNCT
ajfa-7802	246	61	3	3	X
ajfa-7802	246	62	)	)	PUNCT
ajfa-7802	246	63	lack	lack	NOUN
ajfa-7802	246	64	of	of	ADP
ajfa-7802	246	65	a	a	DET
ajfa-7802	246	66	robust	robust	ADJ
ajfa-7802	246	67	mechanism	mechanism	NOUN
ajfa-7802	246	68	that	that	PRON
ajfa-7802	246	69	enhances	enhance	VERB
ajfa-7802	246	70	financiers	financier	NOUN
ajfa-7802	246	71	’	'	PUNCT
ajfa-7802	246	72	and	and	CCONJ
ajfa-7802	246	73	accountants	accountant	NOUN
ajfa-7802	246	74	’	’	PART
ajfa-7802	246	75	awareness	awareness	NOUN
ajfa-7802	246	76	about	about	ADP
ajfa-7802	246	77	the	the	DET
ajfa-7802	246	78	importance	importance	NOUN
ajfa-7802	246	79	of	of	ADP
ajfa-7802	246	80	accounting	accounting	NOUN
ajfa-7802	246	81	ethics	ethic	NOUN
ajfa-7802	246	82	.	.	PUNCT
ajfa-7802	247	1	additionally	additionally	ADV
ajfa-7802	247	2	,	,	PUNCT
ajfa-7802	247	3	some	some	DET
ajfa-7802	247	4	important	important	ADJ
ajfa-7802	247	5	components	component	NOUN
ajfa-7802	247	6	of	of	ADP
ajfa-7802	247	7	an	an	DET
ajfa-7802	247	8	effective	effective	ADJ
ajfa-7802	247	9	code	code	NOUN
ajfa-7802	247	10	of	of	ADP
ajfa-7802	247	11	behavior	behavior	NOUN
ajfa-7802	247	12	were	be	AUX
ajfa-7802	247	13	identified	identify	VERB
ajfa-7802	247	14	such	such	ADJ
ajfa-7802	247	15	as	as	ADP
ajfa-7802	247	16	implementation	implementation	NOUN
ajfa-7802	247	17	of	of	ADP
ajfa-7802	247	18	codes	code	NOUN
ajfa-7802	247	19	of	of	ADP
ajfa-7802	247	20	behavior	behavior	NOUN
ajfa-7802	247	21	,	,	PUNCT
ajfa-7802	247	22	checking	check	VERB
ajfa-7802	247	23	on	on	ADP
ajfa-7802	247	24	compliance	compliance	NOUN
ajfa-7802	247	25	by	by	ADP
ajfa-7802	247	26	an	an	DET
ajfa-7802	247	27	internal	internal	ADJ
ajfa-7802	247	28	audit	audit	NOUN
ajfa-7802	247	29	committee	committee	NOUN
ajfa-7802	247	30	,	,	PUNCT
ajfa-7802	247	31	achievement	achievement	NOUN
ajfa-7802	247	32	of	of	ADP
ajfa-7802	247	33	their	their	PRON
ajfa-7802	247	34	goals	goal	NOUN
ajfa-7802	247	35	,	,	PUNCT
ajfa-7802	247	36	follow	follow	NOUN
ajfa-7802	247	37	-	-	PUNCT
ajfa-7802	247	38	up	up	NOUN
ajfa-7802	247	39	on	on	ADP
ajfa-7802	247	40	complaints	complaint	NOUN
ajfa-7802	247	41	and	and	CCONJ
ajfa-7802	247	42	confidential	confidential	ADJ
ajfa-7802	247	43	channels	channel	NOUN
ajfa-7802	247	44	for	for	ADP
ajfa-7802	247	45	reporting	report	VERB
ajfa-7802	247	46	ethics	ethic	NOUN
ajfa-7802	247	47	violations	violation	NOUN
ajfa-7802	247	48	.	.	PUNCT
ajfa-7802	248	1	finally	finally	ADV
ajfa-7802	248	2	,	,	PUNCT
ajfa-7802	248	3	results	result	NOUN
ajfa-7802	248	4	revealed	reveal	VERB
ajfa-7802	248	5	that	that	SCONJ
ajfa-7802	248	6	the	the	DET
ajfa-7802	248	7	organizations	organization	NOUN
ajfa-7802	248	8	under	under	ADP
ajfa-7802	248	9	study	study	NOUN
ajfa-7802	248	10	generally	generally	ADV
ajfa-7802	248	11	comply	comply	VERB
ajfa-7802	248	12	with	with	ADP
ajfa-7802	248	13	the	the	DET
ajfa-7802	248	14	values	value	NOUN
ajfa-7802	248	15	in	in	ADP
ajfa-7802	248	16	their	their	PRON
ajfa-7802	248	17	codes	code	NOUN
ajfa-7802	248	18	of	of	ADP
ajfa-7802	248	19	behavior	behavior	NOUN
ajfa-7802	248	20	.	.	PUNCT
ajfa-7802	249	1	overall	overall	ADV
ajfa-7802	249	2	,	,	PUNCT
ajfa-7802	249	3	the	the	DET
ajfa-7802	249	4	results	result	NOUN
ajfa-7802	249	5	indicate	indicate	VERB
ajfa-7802	249	6	that	that	SCONJ
ajfa-7802	249	7	international	international	ADJ
ajfa-7802	249	8	organizations	organization	NOUN
ajfa-7802	249	9	operating	operate	VERB
ajfa-7802	249	10	in	in	ADP
ajfa-7802	249	11	bahrain	bahrain	NOUN
ajfa-7802	249	12	,	,	PUNCT
ajfa-7802	249	13	banks	bank	NOUN
ajfa-7802	249	14	and	and	CCONJ
ajfa-7802	249	15	relatively	relatively	ADV
ajfa-7802	249	16	smaller	small	ADJ
ajfa-7802	249	17	firms	firm	NOUN
ajfa-7802	249	18	may	may	AUX
ajfa-7802	249	19	to	to	ADP
ajfa-7802	249	20	a	a	DET
ajfa-7802	249	21	great	great	ADJ
ajfa-7802	249	22	extent	extent	NOUN
ajfa-7802	249	23	,	,	PUNCT
ajfa-7802	249	24	be	be	AUX
ajfa-7802	249	25	in	in	ADP
ajfa-7802	249	26	line	line	NOUN
ajfa-7802	249	27	with	with	ADP
ajfa-7802	249	28	what	what	PRON
ajfa-7802	249	29	has	have	AUX
ajfa-7802	249	30	been	be	AUX
ajfa-7802	249	31	identified	identify	VERB
ajfa-7802	249	32	as	as	ADP
ajfa-7802	249	33	factors	factor	NOUN
ajfa-7802	249	34	essential	essential	ADJ
ajfa-7802	249	35	for	for	ADP
ajfa-7802	249	36	the	the	DET
ajfa-7802	249	37	existence	existence	NOUN
ajfa-7802	249	38	of	of	ADP
ajfa-7802	249	39	an	an	DET
ajfa-7802	249	40	effective	effective	ADJ
ajfa-7802	249	41	ethical	ethical	ADJ
ajfa-7802	249	42	work	work	NOUN
ajfa-7802	249	43	environment	environment	NOUN
ajfa-7802	249	44	.	.	PUNCT
ajfa-7802	250	1	it	it	PRON
ajfa-7802	250	2	is	be	AUX
ajfa-7802	250	3	pointed	point	VERB
ajfa-7802	250	4	out	out	ADP
ajfa-7802	250	5	that	that	SCONJ
ajfa-7802	250	6	the	the	DET
ajfa-7802	250	7	use	use	NOUN
ajfa-7802	250	8	of	of	ADP
ajfa-7802	250	9	questionnaires	questionnaire	NOUN
ajfa-7802	250	10	may	may	AUX
ajfa-7802	250	11	limit	limit	VERB
ajfa-7802	250	12	the	the	DET
ajfa-7802	250	13	generalization	generalization	NOUN
ajfa-7802	250	14	ability	ability	NOUN
ajfa-7802	250	15	of	of	ADP
ajfa-7802	250	16	the	the	DET
ajfa-7802	250	17	results	result	NOUN
ajfa-7802	250	18	and	and	CCONJ
ajfa-7802	250	19	replication	replication	NOUN
ajfa-7802	250	20	of	of	ADP
ajfa-7802	250	21	the	the	DET
ajfa-7802	250	22	study	study	NOUN
ajfa-7802	250	23	or	or	CCONJ
ajfa-7802	250	24	use	use	NOUN
ajfa-7802	250	25	of	of	ADP
ajfa-7802	250	26	different	different	ADJ
ajfa-7802	250	27	methodologies	methodology	NOUN
ajfa-7802	250	28	may	may	AUX
ajfa-7802	250	29	enhance	enhance	VERB
ajfa-7802	250	30	the	the	DET
ajfa-7802	250	31	results	result	NOUN
ajfa-7802	250	32	.	.	PUNCT
ajfa-7802	251	1	this	this	DET
ajfa-7802	251	2	study	study	NOUN
ajfa-7802	251	3	may	may	AUX
ajfa-7802	251	4	set	set	VERB
ajfa-7802	251	5	the	the	DET
ajfa-7802	251	6	foundation	foundation	NOUN
ajfa-7802	251	7	for	for	ADP
ajfa-7802	251	8	further	further	ADJ
ajfa-7802	251	9	research	research	NOUN
ajfa-7802	251	10	in	in	ADP
ajfa-7802	251	11	this	this	DET
ajfa-7802	251	12	area	area	NOUN
ajfa-7802	251	13	in	in	ADP
ajfa-7802	251	14	the	the	DET
ajfa-7802	251	15	kingdom	kingdom	NOUN
ajfa-7802	251	16	of	of	ADP
ajfa-7802	251	17	bahrain	bahrain	NOUN
ajfa-7802	251	18	.	.	PUNCT
ajfa-7802	252	1	in	in	ADP
ajfa-7802	252	2	particular	particular	ADJ
ajfa-7802	252	3	,	,	PUNCT
ajfa-7802	252	4	a	a	DET
ajfa-7802	252	5	follow	follow	NOUN
ajfa-7802	252	6	-	-	PUNCT
ajfa-7802	252	7	up	up	NOUN
ajfa-7802	252	8	may	may	AUX
ajfa-7802	252	9	be	be	AUX
ajfa-7802	252	10	conducted	conduct	VERB
ajfa-7802	252	11	to	to	PART
ajfa-7802	252	12	investigate	investigate	VERB
ajfa-7802	252	13	the	the	DET
ajfa-7802	252	14	sustainability	sustainability	NOUN
ajfa-7802	252	15	of	of	ADP
ajfa-7802	252	16	coe	coe	PROPN
ajfa-7802	252	17	in	in	ADP
ajfa-7802	252	18	an	an	DET
ajfa-7802	252	19	ever	ever	ADV
ajfa-7802	252	20	-	-	PUNCT
ajfa-7802	252	21	changing	change	VERB
ajfa-7802	252	22	financial	financial	ADJ
ajfa-7802	252	23	environment	environment	NOUN
ajfa-7802	252	24	and	and	CCONJ
ajfa-7802	252	25	whether	whether	SCONJ
ajfa-7802	252	26	more	more	ADV
ajfa-7802	252	27	rigorous	rigorous	ADJ
ajfa-7802	252	28	coe	coe	NOUN
ajfa-7802	252	29	should	should	AUX
ajfa-7802	252	30	be	be	AUX
ajfa-7802	252	31	developed	develop	VERB
ajfa-7802	252	32	to	to	PART
ajfa-7802	252	33	enhance	enhance	VERB
ajfa-7802	252	34	the	the	DET
ajfa-7802	252	35	importance	importance	NOUN
ajfa-7802	252	36	of	of	ADP
ajfa-7802	252	37	its	its	PRON
ajfa-7802	252	38	existence	existence	NOUN
ajfa-7802	252	39	within	within	ADP
ajfa-7802	252	40	the	the	DET
ajfa-7802	252	41	organization	organization	NOUN
ajfa-7802	252	42	.	.	PUNCT
ajfa-7802	253	1	additionally	additionally	ADV
ajfa-7802	253	2	,	,	PUNCT
ajfa-7802	253	3	factors	factor	NOUN
ajfa-7802	253	4	identified	identify	VERB
ajfa-7802	253	5	by	by	ADP
ajfa-7802	253	6	other	other	ADJ
ajfa-7802	253	7	researches	research	NOUN
ajfa-7802	253	8	such	such	ADJ
ajfa-7802	253	9	as	as	ADP
ajfa-7802	253	10	the	the	DET
ajfa-7802	253	11	degree	degree	NOUN
ajfa-7802	253	12	of	of	ADP
ajfa-7802	253	13	idealism	idealism	NOUN
ajfa-7802	253	14	in	in	ADP
ajfa-7802	253	15	employees	employee	NOUN
ajfa-7802	253	16	(	(	PUNCT
ajfa-7802	253	17	al	al	PROPN
ajfa-7802	253	18	khatib	khatib	PROPN
ajfa-7802	253	19	et	et	PROPN
ajfa-7802	253	20	.	.	PUNCT
ajfa-7802	254	1	al	al	PROPN
ajfa-7802	254	2	2002	2002	NUM
ajfa-7802	254	3	)	)	PUNCT
ajfa-7802	254	4	should	should	AUX
ajfa-7802	254	5	also	also	ADV
ajfa-7802	254	6	be	be	AUX
ajfa-7802	254	7	considered	consider	VERB
ajfa-7802	254	8	.	.	PUNCT
ajfa-7802	255	1	references	reference	NOUN
ajfa-7802	255	2	al	al	PROPN
ajfa-7802	255	3	-	-	PUNCT
ajfa-7802	255	4	khatib	khatib	PROPN
ajfa-7802	255	5	,	,	PUNCT
ajfa-7802	255	6	j.a	j.a	PROPN
ajfa-7802	255	7	.	.	PROPN
ajfa-7802	255	8	,	,	PUNCT
ajfa-7802	255	9	robertson	robertson	PROPN
ajfa-7802	255	10	c.j	c.j	PROPN
ajfa-7802	255	11	.	.	PROPN
ajfa-7802	255	12	,	,	PUNCT
ajfa-7802	255	13	stanton	stanton	PROPN
ajfa-7802	255	14	a.	a.	PROPN
ajfa-7802	255	15	&	&	CCONJ
ajfa-7802	255	16	vitell	vitell	PROPN
ajfa-7802	255	17	s.j	s.j	PROPN
ajfa-7802	255	18	.	.	PUNCT
ajfa-7802	256	1	(	(	PUNCT
ajfa-7802	256	2	2001	2001	NUM
ajfa-7802	256	3	)	)	PUNCT
ajfa-7802	256	4	.	.	PUNCT
ajfa-7802	257	1	business	business	NOUN
ajfa-7802	257	2	ethics	ethic	NOUN
ajfa-7802	257	3	in	in	ADP
ajfa-7802	257	4	arab	arab	PROPN
ajfa-7802	257	5	gulf	gulf	PROPN
ajfa-7802	257	6	states	state	NOUN
ajfa-7802	257	7	:	:	PUNCT
ajfa-7802	257	8	a	a	DET
ajfa-7802	257	9	three	three	NUM
ajfa-7802	257	10	country	country	NOUN
ajfa-7802	257	11	study	study	NOUN
ajfa-7802	257	12	.	.	PUNCT
ajfa-7802	258	1	international	international	ADJ
ajfa-7802	258	2	business	business	PROPN
ajfa-7802	258	3	review	review	PROPN
ajfa-7802	258	4	,	,	PUNCT
ajfa-7802	258	5	11(1	11(1	NUM
ajfa-7802	258	6	)	)	PUNCT
ajfa-7802	258	7	,	,	PUNCT
ajfa-7802	258	8	97	97	NUM
ajfa-7802	258	9	-	-	SYM
ajfa-7802	258	10	111	111	NUM
ajfa-7802	258	11	.	.	PUNCT
ajfa-7802	259	1	http://dx.doi.org/10.1016/s0969-5931(01	http://dx.doi.org/10.1016/s0969-5931(01	NOUN
ajfa-7802	259	2	)	)	PUNCT
ajfa-7802	259	3	baumhart	baumhart	NOUN
ajfa-7802	259	4	,	,	PUNCT
ajfa-7802	259	5	r.c	r.c	PROPN
ajfa-7802	259	6	.	.	PROPN
ajfa-7802	259	7	(	(	PUNCT
ajfa-7802	259	8	1961	1961	NUM
ajfa-7802	259	9	)	)	PUNCT
ajfa-7802	259	10	.	.	PUNCT
ajfa-7802	260	1	how	how	SCONJ
ajfa-7802	260	2	ethical	ethical	ADJ
ajfa-7802	260	3	are	be	AUX
ajfa-7802	260	4	businessmen	businessman	NOUN
ajfa-7802	260	5	?	?	PUNCT
ajfa-7802	261	1	harvard	harvard	PROPN
ajfa-7802	261	2	business	business	PROPN
ajfa-7802	261	3	review	review	PROPN
ajfa-7802	261	4	,	,	PUNCT
ajfa-7802	261	5	39	39	NUM
ajfa-7802	261	6	,	,	PUNCT
ajfa-7802	261	7	6	6	NUM
ajfa-7802	261	8	-	-	SYM
ajfa-7802	261	9	176	176	NUM
ajfa-7802	261	10	.	.	PUNCT
ajfa-7802	262	1	berenbeim	berenbeim	PROPN
ajfa-7802	262	2	,	,	PUNCT
ajfa-7802	262	3	r.	r.	PROPN
ajfa-7802	262	4	(	(	PUNCT
ajfa-7802	262	5	1988	1988	NUM
ajfa-7802	262	6	)	)	PUNCT
ajfa-7802	262	7	.	.	PUNCT
ajfa-7802	263	1	ethics	ethic	NOUN
ajfa-7802	263	2	codes	code	NOUN
ajfa-7802	263	3	and	and	CCONJ
ajfa-7802	263	4	educational	educational	ADJ
ajfa-7802	263	5	programs	program	NOUN
ajfa-7802	263	6	(	(	PUNCT
ajfa-7802	263	7	part2	part2	PROPN
ajfa-7802	263	8	)	)	PUNCT
ajfa-7802	263	9	.	.	PUNCT
ajfa-7802	264	1	security	security	NOUN
ajfa-7802	264	2	management	management	NOUN
ajfa-7802	264	3	,	,	PUNCT
ajfa-7802	264	4	32(10	32(10	NUM
ajfa-7802	264	5	)	)	PUNCT
ajfa-7802	264	6	,	,	PUNCT
ajfa-7802	264	7	91	91	NUM
ajfa-7802	264	8	-	-	SYM
ajfa-7802	264	9	7	7	NUM
ajfa-7802	264	10	.	.	PUNCT
ajfa-7802	265	1	cassell	cassell	PROPN
ajfa-7802	265	2	,	,	PUNCT
ajfa-7802	265	3	c.	c.	PROPN
ajfa-7802	265	4	,	,	PUNCT
ajfa-7802	265	5	johnson	johnson	PROPN
ajfa-7802	265	6	,	,	PUNCT
ajfa-7802	265	7	p.	p.	PROPN
ajfa-7802	265	8	&	&	CCONJ
ajfa-7802	265	9	smith	smith	PROPN
ajfa-7802	265	10	,	,	PUNCT
ajfa-7802	265	11	k.	k.	PROPN
ajfa-7802	265	12	(	(	PUNCT
ajfa-7802	265	13	1997	1997	NUM
ajfa-7802	265	14	)	)	PUNCT
ajfa-7802	265	15	.	.	PUNCT
ajfa-7802	266	1	opening	open	VERB
ajfa-7802	266	2	the	the	DET
ajfa-7802	266	3	black	black	ADJ
ajfa-7802	266	4	box	box	NOUN
ajfa-7802	266	5	:	:	PUNCT
ajfa-7802	266	6	corporate	corporate	ADJ
ajfa-7802	266	7	codes	code	NOUN
ajfa-7802	266	8	of	of	ADP
ajfa-7802	266	9	ethics	ethic	NOUN
ajfa-7802	266	10	in	in	ADP
ajfa-7802	266	11	their	their	PRON
ajfa-7802	266	12	organisational	organisational	ADJ
ajfa-7802	266	13	context	context	NOUN
ajfa-7802	266	14	.	.	PUNCT
ajfa-7802	267	1	journal	journal	NOUN
ajfa-7802	267	2	of	of	ADP
ajfa-7802	267	3	business	business	NOUN
ajfa-7802	267	4	ethics	ethic	NOUN
ajfa-7802	267	5	,	,	PUNCT
ajfa-7802	267	6	16	16	NUM
ajfa-7802	267	7	,	,	PUNCT
ajfa-7802	267	8	1077	1077	NUM
ajfa-7802	267	9	-	-	SYM
ajfa-7802	267	10	1093	1093	NUM
ajfa-7802	267	11	.	.	PUNCT
ajfa-7802	268	1	http://dx.doi.org/10.1023/a:1017926106560	http://dx.doi.org/10.1023/a:1017926106560	PROPN
ajfa-7802	268	2	central	central	ADJ
ajfa-7802	268	3	bank	bank	NOUN
ajfa-7802	268	4	of	of	ADP
ajfa-7802	268	5	bahrain	bahrain	PROPN
ajfa-7802	268	6	(	(	PUNCT
ajfa-7802	268	7	cbb	cbb	NOUN
ajfa-7802	268	8	)	)	PUNCT
ajfa-7802	268	9	circular	circular	ADJ
ajfa-7802	268	10	edbs/	edbs/	NUM
ajfa-7802	268	11	…	…	PUNCT
ajfa-7802	268	12	/2004	/2004	SYM
ajfa-7802	268	13	:	:	PUNCT
ajfa-7802	268	14	high	high	ADJ
ajfa-7802	268	15	level	level	NOUN
ajfa-7802	268	16	controls	control	NOUN
ajfa-7802	268	17	requirements	requirement	NOUN
ajfa-7802	268	18	for	for	ADP
ajfa-7802	268	19	banks	bank	NOUN
ajfa-7802	268	20	–	–	PUNCT
ajfa-7802	268	21	enhancing	enhance	VERB
ajfa-7802	268	22	corporate	corporate	ADJ
ajfa-7802	268	23	governance	governance	NOUN
ajfa-7802	268	24	.	.	PUNCT
ajfa-7802	269	1	asian	asian	ADJ
ajfa-7802	269	2	journal	journal	PROPN
ajfa-7802	269	3	of	of	ADP
ajfa-7802	269	4	finance	finance	PROPN
ajfa-7802	269	5	&	&	CCONJ
ajfa-7802	269	6	accounting	accounting	PROPN
ajfa-7802	269	7	issn	issn	PROPN
ajfa-7802	269	8	1946	1946	NUM
ajfa-7802	269	9	-	-	PUNCT
ajfa-7802	269	10	052x	052x	NOUN
ajfa-7802	269	11	2015	2015	NUM
ajfa-7802	269	12	,	,	PUNCT
ajfa-7802	269	13	vol	vol	NOUN
ajfa-7802	269	14	.	.	PROPN
ajfa-7802	269	15	7	7	NUM
ajfa-7802	269	16	,	,	PUNCT
ajfa-7802	269	17	no	no	INTJ
ajfa-7802	269	18	.	.	NOUN
ajfa-7802	269	19	1	1	NUM
ajfa-7802	269	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-7802	269	21	227	227	NUM
ajfa-7802	269	22	central	central	ADJ
ajfa-7802	269	23	bank	bank	NOUN
ajfa-7802	269	24	of	of	ADP
ajfa-7802	269	25	bahrain	bahrain	PROPN
ajfa-7802	269	26	(	(	PUNCT
ajfa-7802	269	27	cbb	cbb	NOUN
ajfa-7802	269	28	)	)	PUNCT
ajfa-7802	269	29	.	.	PUNCT
ajfa-7802	270	1	disclosure	disclosure	NOUN
ajfa-7802	270	2	standards	standard	NOUN
ajfa-7802	270	3	.	.	PUNCT
ajfa-7802	271	1	december	december	PROPN
ajfa-7802	271	2	2003	2003	NUM
ajfa-7802	271	3	.	.	PUNCT
ajfa-7802	272	1	central	central	ADJ
ajfa-7802	272	2	bank	bank	PROPN
ajfa-7802	272	3	of	of	ADP
ajfa-7802	272	4	bahrain	bahrain	NOUN
ajfa-7802	272	5	,	,	PUNCT
ajfa-7802	272	6	rulebook	rulebook	ADJ
ajfa-7802	272	7	volume	volume	NOUN
ajfa-7802	272	8	1	1	NUM
ajfa-7802	272	9	,	,	PUNCT
ajfa-7802	272	10	hc	hc	PROPN
ajfa-7802	272	11	1	1	NUM
ajfa-7802	272	12	,	,	PUNCT
ajfa-7802	272	13	3.12	3.12	NUM
ajfa-7802	272	14	conventional	conventional	ADJ
ajfa-7802	272	15	banks	bank	NOUN
ajfa-7802	272	16	,	,	PUNCT
ajfa-7802	272	17	2007	2007	NUM
ajfa-7802	272	18	.	.	PUNCT
ajfa-7802	273	1	clark	clark	PROPN
ajfa-7802	273	2	,	,	PUNCT
ajfa-7802	273	3	s.	s.	PROPN
ajfa-7802	273	4	(	(	PUNCT
ajfa-7802	273	5	2004	2004	NUM
ajfa-7802	273	6	)	)	PUNCT
ajfa-7802	273	7	.	.	PUNCT
ajfa-7802	274	1	ethics	ethic	NOUN
ajfa-7802	274	2	audit	audit	VERB
ajfa-7802	274	3	essential	essential	ADJ
ajfa-7802	274	4	for	for	ADP
ajfa-7802	274	5	every	every	DET
ajfa-7802	274	6	business	business	NOUN
ajfa-7802	274	7	.	.	PUNCT
ajfa-7802	275	1	the	the	DET
ajfa-7802	275	2	business	business	NOUN
ajfa-7802	275	3	journal	journal	PROPN
ajfa-7802	275	4	of	of	ADP
ajfa-7802	275	5	milwaukee	milwaukee	PROPN
ajfa-7802	275	6	.	.	PROPN
ajfa-7802	275	7	cravath	cravath	PROPN
ajfa-7802	275	8	,	,	PUNCT
ajfa-7802	275	9	swaine	swaine	NOUN
ajfa-7802	275	10	&	&	CCONJ
ajfa-7802	275	11	moore	moore	PROPN
ajfa-7802	275	12	.	.	PUNCT
ajfa-7802	276	1	(	(	PUNCT
ajfa-7802	276	2	2003	2003	NUM
ajfa-7802	276	3	)	)	PUNCT
ajfa-7802	276	4	.	.	PUNCT
ajfa-7802	277	1	codes	code	NOUN
ajfa-7802	277	2	of	of	ADP
ajfa-7802	277	3	ethics	ethic	NOUN
ajfa-7802	277	4	and	and	CCONJ
ajfa-7802	277	5	financial	financial	ADJ
ajfa-7802	277	6	expertsdisclosure	expertsdisclosure	NOUN
ajfa-7802	277	7	pursuant	pursuant	ADJ
ajfa-7802	277	8	to	to	ADP
ajfa-7802	277	9	sections	section	NOUN
ajfa-7802	277	10	406	406	NUM
ajfa-7802	277	11	and	and	CCONJ
ajfa-7802	277	12	407	407	NUM
ajfa-7802	277	13	of	of	ADP
ajfa-7802	277	14	sarbanes	sarbane	NOUN
ajfa-7802	277	15	-	-	PUNCT
ajfa-7802	277	16	oxley	oxley	NOUN
ajfa-7802	277	17	.	.	PUNCT
ajfa-7802	278	1	retrieved	retrieve	VERB
ajfa-7802	278	2	from	from	ADP
ajfa-7802	278	3	http://www.cravath.com/memo/2224182_6.pdf	http://www.cravath.com/memo/2224182_6.pdf	PROPN
ajfa-7802	278	4	cressy	cressy	NOUN
ajfa-7802	278	5	,	,	PUNCT
ajfa-7802	278	6	d.	d.	PROPN
ajfa-7802	278	7	&	&	CCONJ
ajfa-7802	278	8	moore	moore	PROPN
ajfa-7802	278	9	,	,	PUNCT
ajfa-7802	278	10	c.	c.	PROPN
ajfa-7802	278	11	(	(	PUNCT
ajfa-7802	278	12	1983	1983	NUM
ajfa-7802	278	13	)	)	PUNCT
ajfa-7802	278	14	.	.	PUNCT
ajfa-7802	279	1	managerial	managerial	ADJ
ajfa-7802	279	2	values	value	NOUN
ajfa-7802	279	3	and	and	CCONJ
ajfa-7802	279	4	corporate	corporate	ADJ
ajfa-7802	279	5	codes	code	NOUN
ajfa-7802	279	6	of	of	ADP
ajfa-7802	279	7	ethics	ethic	NOUN
ajfa-7802	279	8	.	.	PUNCT
ajfa-7802	280	1	california	california	PROPN
ajfa-7802	280	2	management	management	PROPN
ajfa-7802	280	3	review	review	PROPN
ajfa-7802	280	4	,	,	PUNCT
ajfa-7802	280	5	25(4	25(4	NOUN
ajfa-7802	280	6	)	)	PUNCT
ajfa-7802	280	7	,	,	PUNCT
ajfa-7802	280	8	53	53	NUM
ajfa-7802	280	9	-	-	SYM
ajfa-7802	280	10	77	77	NUM
ajfa-7802	280	11	.	.	PUNCT
ajfa-7802	281	1	http://dx.doi.org/10.2307/41165032	http://dx.doi.org/10.2307/41165032	PROPN
ajfa-7802	281	2	dunfee	dunfee	PROPN
ajfa-7802	281	3	,	,	PUNCT
ajfa-7802	281	4	t.w	t.w	PROPN
ajfa-7802	281	5	.	.	PROPN
ajfa-7802	281	6	&	&	CCONJ
ajfa-7802	281	7	werhane	werhane	PROPN
ajfa-7802	281	8	,	,	PUNCT
ajfa-7802	281	9	p.	p.	NOUN
ajfa-7802	281	10	(	(	PUNCT
ajfa-7802	281	11	1997	1997	NUM
ajfa-7802	281	12	)	)	PUNCT
ajfa-7802	281	13	.	.	PUNCT
ajfa-7802	282	1	report	report	NOUN
ajfa-7802	282	2	on	on	ADP
ajfa-7802	282	3	business	business	NOUN
ajfa-7802	282	4	ethics	ethic	NOUN
ajfa-7802	282	5	in	in	ADP
ajfa-7802	282	6	north	north	PROPN
ajfa-7802	282	7	america	america	PROPN
ajfa-7802	282	8	.	.	PUNCT
ajfa-7802	283	1	journal	journal	PROPN
ajfa-7802	283	2	of	of	ADP
ajfa-7802	283	3	business	business	NOUN
ajfa-7802	283	4	ethics	ethic	NOUN
ajfa-7802	283	5	,	,	PUNCT
ajfa-7802	283	6	16(14	16(14	PROPN
ajfa-7802	283	7	)	)	PUNCT
ajfa-7802	283	8	,	,	PUNCT
ajfa-7802	283	9	1589	1589	NUM
ajfa-7802	283	10	-	-	SYM
ajfa-7802	283	11	1595	1595	NUM
ajfa-7802	283	12	.	.	PUNCT
ajfa-7802	284	1	http://dx.doi.org/10.1023/a:1005871200181	http://dx.doi.org/10.1023/a:1005871200181	PROPN
ajfa-7802	284	2	farrell	farrell	PROPN
ajfa-7802	284	3	,	,	PUNCT
ajfa-7802	284	4	b.j	b.j	PROPN
ajfa-7802	284	5	.	.	PROPN
ajfa-7802	284	6	&	&	CCONJ
ajfa-7802	284	7	cobbin	cobbin	PROPN
ajfa-7802	284	8	,	,	PUNCT
ajfa-7802	284	9	d.m	d.m	PROPN
ajfa-7802	284	10	.	.	PUNCT
ajfa-7802	284	11	(	(	PUNCT
ajfa-7802	284	12	1996	1996	NUM
ajfa-7802	284	13	)	)	PUNCT
ajfa-7802	284	14	.	.	PUNCT
ajfa-7802	285	1	a	a	DET
ajfa-7802	285	2	content	content	NOUN
ajfa-7802	285	3	analysis	analysis	NOUN
ajfa-7802	285	4	of	of	ADP
ajfa-7802	285	5	codes	code	NOUN
ajfa-7802	285	6	of	of	ADP
ajfa-7802	285	7	ethics	ethic	NOUN
ajfa-7802	285	8	in	in	ADP
ajfa-7802	285	9	australian	australian	ADJ
ajfa-7802	285	10	enterprises	enterprise	NOUN
ajfa-7802	285	11	.	.	PUNCT
ajfa-7802	286	1	journal	journal	PROPN
ajfa-7802	286	2	of	of	ADP
ajfa-7802	286	3	managerial	managerial	ADJ
ajfa-7802	286	4	psychology	psychology	NOUN
ajfa-7802	286	5	,	,	PUNCT
ajfa-7802	286	6	11(1	11(1	NUM
ajfa-7802	286	7	)	)	PUNCT
ajfa-7802	286	8	,	,	PUNCT
ajfa-7802	286	9	37	37	NUM
ajfa-7802	286	10	-	-	SYM
ajfa-7802	286	11	55	55	NUM
ajfa-7802	286	12	.	.	PUNCT
ajfa-7802	287	1	http://dx.doi.org/10.1108/02683949610109381	http://dx.doi.org/10.1108/02683949610109381	PROPN
ajfa-7802	287	2	farrell	farrell	PROPN
ajfa-7802	287	3	,	,	PUNCT
ajfa-7802	287	4	b.j	b.j	PROPN
ajfa-7802	287	5	.	.	PROPN
ajfa-7802	287	6	&	&	CCONJ
ajfa-7802	287	7	cobbin	cobbin	PROPN
ajfa-7802	287	8	,	,	PUNCT
ajfa-7802	287	9	d.m	d.m	PROPN
ajfa-7802	287	10	.	.	PUNCT
ajfa-7802	287	11	(	(	PUNCT
ajfa-7802	287	12	2000	2000	NUM
ajfa-7802	287	13	)	)	PUNCT
ajfa-7802	287	14	.	.	PUNCT
ajfa-7802	288	1	a	a	DET
ajfa-7802	288	2	content	content	NOUN
ajfa-7802	288	3	analysis	analysis	NOUN
ajfa-7802	288	4	of	of	ADP
ajfa-7802	288	5	codes	code	NOUN
ajfa-7802	288	6	of	of	ADP
ajfa-7802	288	7	ethics	ethic	NOUN
ajfa-7802	288	8	from	from	ADP
ajfa-7802	288	9	fifty	fifty	NUM
ajfa-7802	288	10	-	-	PUNCT
ajfa-7802	288	11	seven	seven	NUM
ajfa-7802	288	12	national	national	ADJ
ajfa-7802	288	13	accounting	accounting	NOUN
ajfa-7802	288	14	organizations	organization	NOUN
ajfa-7802	288	15	.	.	PUNCT
ajfa-7802	289	1	journal	journal	PROPN
ajfa-7802	289	2	of	of	ADP
ajfa-7802	289	3	business	business	NOUN
ajfa-7802	289	4	ethics	ethic	NOUN
ajfa-7802	289	5	,	,	PUNCT
ajfa-7802	289	6	9(3	9(3	NUM
ajfa-7802	289	7	)	)	PUNCT
ajfa-7802	289	8	.	.	PUNCT
ajfa-7802	290	1	http://dx.doi.org/10.1111/1467-8608.00189	http://dx.doi.org/10.1111/1467-8608.00189	PROPN
ajfa-7802	290	2	fisher	fisher	PROPN
ajfa-7802	290	3	,	,	PUNCT
ajfa-7802	290	4	c.	c.	PROPN
ajfa-7802	290	5	(	(	PUNCT
ajfa-7802	290	6	2001	2001	NUM
ajfa-7802	290	7	)	)	PUNCT
ajfa-7802	290	8	.	.	PUNCT
ajfa-7802	291	1	managers	manager	NOUN
ajfa-7802	291	2	'	'	PART
ajfa-7802	291	3	perceptions	perception	NOUN
ajfa-7802	291	4	of	of	ADP
ajfa-7802	291	5	ethical	ethical	ADJ
ajfa-7802	291	6	codes	code	NOUN
ajfa-7802	291	7	:	:	PUNCT
ajfa-7802	291	8	dialectics	dialectic	NOUN
ajfa-7802	291	9	and	and	CCONJ
ajfa-7802	291	10	dynamics	dynamic	NOUN
ajfa-7802	291	11	.	.	PUNCT
ajfa-7802	292	1	journal	journal	PROPN
ajfa-7802	292	2	of	of	ADP
ajfa-7802	292	3	business	business	NOUN
ajfa-7802	292	4	ethics	ethic	NOUN
ajfa-7802	292	5	,	,	PUNCT
ajfa-7802	292	6	10(2	10(2	NUM
ajfa-7802	292	7	)	)	PUNCT
ajfa-7802	292	8	,	,	PUNCT
ajfa-7802	292	9	145	145	NUM
ajfa-7802	292	10	-	-	SYM
ajfa-7802	292	11	156	156	NUM
ajfa-7802	292	12	.	.	PUNCT
ajfa-7802	293	1	http://dx.doi.org/10.1111/1467-8608.00225	http://dx.doi.org/10.1111/1467-8608.00225	PROPN
ajfa-7802	293	2	gorbaneff	gorbaneff	NOUN
ajfa-7802	293	3	,	,	PUNCT
ajfa-7802	293	4	y.	y.	PROPN
ajfa-7802	293	5	,	,	PUNCT
ajfa-7802	293	6	margarita	margarita	PROPN
ajfa-7802	293	7	,	,	PUNCT
ajfa-7802	293	8	e.	e.	PROPN
ajfa-7802	293	9	,	,	PUNCT
ajfa-7802	293	10	uribe	uribe	PROPN
ajfa-7802	293	11	,	,	PUNCT
ajfa-7802	293	12	g.	g.	PROPN
ajfa-7802	293	13	&	&	CCONJ
ajfa-7802	293	14	hoyos	hoyos	PROPN
ajfa-7802	293	15	,	,	PUNCT
ajfa-7802	293	16	g.	g.	PROPN
ajfa-7802	293	17	(	(	PUNCT
ajfa-7802	293	18	2012	2012	NUM
ajfa-7802	293	19	)	)	PUNCT
ajfa-7802	293	20	.	.	PUNCT
ajfa-7802	294	1	forma	forma	NOUN
ajfa-7802	294	2	y	y	PROPN
ajfa-7802	294	3	contenido	contenido	PROPN
ajfa-7802	294	4	de	de	X
ajfa-7802	294	5	los	los	PROPN
ajfa-7802	294	6	códigos	códigos	PROPN
ajfa-7802	294	7	de	de	PROPN
ajfa-7802	294	8	ética	ética	PROPN
ajfa-7802	294	9	de	de	PROPN
ajfa-7802	294	10	empresas	empresas	PROPN
ajfa-7802	294	11	petroleras	petroleras	PROPN
ajfa-7802	294	12	en	en	PROPN
ajfa-7802	294	13	colombia	colombia	PROPN
ajfa-7802	294	14	.	.	PUNCT
ajfa-7802	295	1	shape	shape	NOUN
ajfa-7802	295	2	and	and	CCONJ
ajfa-7802	295	3	content	content	NOUN
ajfa-7802	295	4	of	of	ADP
ajfa-7802	295	5	ethic	ethic	ADJ
ajfa-7802	295	6	codes	code	NOUN
ajfa-7802	295	7	in	in	ADP
ajfa-7802	295	8	colombian	colombian	ADJ
ajfa-7802	295	9	oil	oil	NOUN
ajfa-7802	295	10	industry	industry	NOUN
ajfa-7802	295	11	.	.	PUNCT
ajfa-7802	296	1	investigación	investigación	PROPN
ajfa-7802	296	2	y	y	PROPN
ajfa-7802	296	3	desarrollo	desarrollo	PROPN
ajfa-7802	296	4	.	.	PUNCT
ajfa-7802	297	1	jul	jul	PROPN
ajfa-7802	297	2	-	-	PUNCT
ajfa-7802	297	3	dic	dic	PROPN
ajfa-7802	297	4	,	,	PUNCT
ajfa-7802	297	5	20(2	20(2	NUM
ajfa-7802	297	6	)	)	PUNCT
ajfa-7802	297	7	,	,	PUNCT
ajfa-7802	297	8	366	366	NUM
ajfa-7802	297	9	-	-	SYM
ajfa-7802	297	10	389	389	NUM
ajfa-7802	297	11	.	.	PUNCT
ajfa-7802	298	1	harvard	harvard	PROPN
ajfa-7802	298	2	law	law	PROPN
ajfa-7802	298	3	review	review	NOUN
ajfa-7802	298	4	notes	note	VERB
ajfa-7802	298	5	.	.	PUNCT
ajfa-7802	299	1	(	(	PUNCT
ajfa-7802	299	2	2003	2003	NUM
ajfa-7802	299	3	)	)	PUNCT
ajfa-7802	299	4	.	.	PUNCT
ajfa-7802	300	1	the	the	DET
ajfa-7802	300	2	good	good	NOUN
ajfa-7802	300	3	,	,	PUNCT
ajfa-7802	300	4	the	the	DET
ajfa-7802	300	5	bad	bad	ADJ
ajfa-7802	300	6	,	,	PUNCT
ajfa-7802	300	7	and	and	CCONJ
ajfa-7802	300	8	their	their	PRON
ajfa-7802	300	9	corporate	corporate	ADJ
ajfa-7802	300	10	codes	code	NOUN
ajfa-7802	300	11	of	of	ADP
ajfa-7802	300	12	ethics	ethic	NOUN
ajfa-7802	300	13	:	:	PUNCT
ajfa-7802	300	14	enron	enron	PROPN
ajfa-7802	300	15	,	,	PUNCT
ajfa-7802	300	16	sarbanes	sarbanes	PROPN
ajfa-7802	300	17	-	-	PUNCT
ajfa-7802	300	18	oxley	oxley	ADJ
ajfa-7802	300	19	,	,	PUNCT
ajfa-7802	300	20	and	and	CCONJ
ajfa-7802	300	21	the	the	DET
ajfa-7802	300	22	problems	problem	NOUN
ajfa-7802	300	23	with	with	ADP
ajfa-7802	300	24	legislating	legislate	VERB
ajfa-7802	300	25	good	good	ADJ
ajfa-7802	300	26	behavior	behavior	NOUN
ajfa-7802	300	27	.	.	PUNCT
ajfa-7802	301	1	harvard	harvard	PROPN
ajfa-7802	301	2	law	law	PROPN
ajfa-7802	301	3	review	review	PROPN
ajfa-7802	301	4	,	,	PUNCT
ajfa-7802	301	5	116(7	116(7	NUM
ajfa-7802	301	6	)	)	PUNCT
ajfa-7802	301	7	,	,	PUNCT
ajfa-7802	301	8	2123	2123	NUM
ajfa-7802	301	9	-	-	SYM
ajfa-7802	301	10	2141	2141	NUM
ajfa-7802	301	11	.	.	PUNCT
ajfa-7802	302	1	http://dx.doi.org/10.2307/1342755	http://dx.doi.org/10.2307/1342755	PROPN
ajfa-7802	302	2	hite	hite	PROPN
ajfa-7802	302	3	,	,	PUNCT
ajfa-7802	302	4	r.	r.	PROPN
ajfa-7802	302	5	,	,	PUNCT
ajfa-7802	302	6	bellizzi	bellizzi	NOUN
ajfa-7802	302	7	,	,	PUNCT
ajfa-7802	302	8	j.	j.	PROPN
ajfa-7802	302	9	,	,	PUNCT
ajfa-7802	302	10	&	&	CCONJ
ajfa-7802	302	11	fraser	fraser	PROPN
ajfa-7802	302	12	,	,	PUNCT
ajfa-7802	302	13	c.	c.	PROPN
ajfa-7802	302	14	(	(	PUNCT
ajfa-7802	302	15	1988	1988	NUM
ajfa-7802	302	16	)	)	PUNCT
ajfa-7802	302	17	.	.	PUNCT
ajfa-7802	303	1	a	a	DET
ajfa-7802	303	2	content	content	NOUN
ajfa-7802	303	3	analysis	analysis	NOUN
ajfa-7802	303	4	of	of	ADP
ajfa-7802	303	5	ethical	ethical	ADJ
ajfa-7802	303	6	policy	policy	NOUN
ajfa-7802	303	7	statements	statement	NOUN
ajfa-7802	303	8	regarding	regard	VERB
ajfa-7802	303	9	marketing	marketing	NOUN
ajfa-7802	303	10	activities	activity	NOUN
ajfa-7802	303	11	.	.	PUNCT
ajfa-7802	304	1	journal	journal	NOUN
ajfa-7802	304	2	of	of	ADP
ajfa-7802	304	3	business	business	NOUN
ajfa-7802	304	4	ethics	ethic	NOUN
ajfa-7802	304	5	,	,	PUNCT
ajfa-7802	304	6	7(10	7(10	NUM
ajfa-7802	304	7	)	)	PUNCT
ajfa-7802	304	8	,	,	PUNCT
ajfa-7802	304	9	771	771	NUM
ajfa-7802	304	10	-	-	SYM
ajfa-7802	304	11	6	6	NUM
ajfa-7802	304	12	.	.	PUNCT
ajfa-7802	305	1	http://dx.doi.org/10.1007/bf00411024	http://dx.doi.org/10.1007/bf00411024	PROPN
ajfa-7802	305	2	international	international	PROPN
ajfa-7802	305	3	federation	federation	PROPN
ajfa-7802	305	4	of	of	ADP
ajfa-7802	305	5	accountants	accountant	NOUN
ajfa-7802	305	6	.	.	PUNCT
ajfa-7802	306	1	(	(	PUNCT
ajfa-7802	306	2	1997	1997	NUM
ajfa-7802	306	3	)	)	PUNCT
ajfa-7802	306	4	.	.	PUNCT
ajfa-7802	307	1	ifac	ifac	NOUN
ajfa-7802	307	2	handbook	handbook	NOUN
ajfa-7802	307	3	.	.	PUNCT
ajfa-7802	308	1	new	new	PROPN
ajfa-7802	308	2	york	york	PROPN
ajfa-7802	308	3	:	:	PUNCT
ajfa-7802	308	4	international	international	PROPN
ajfa-7802	308	5	federation	federation	PROPN
ajfa-7802	308	6	of	of	ADP
ajfa-7802	308	7	accountants	accountant	NOUN
ajfa-7802	308	8	.	.	PUNCT
ajfa-7802	309	1	international	international	PROPN
ajfa-7802	309	2	federation	federation	PROPN
ajfa-7802	309	3	of	of	ADP
ajfa-7802	309	4	accountants	accountant	NOUN
ajfa-7802	309	5	.	.	PUNCT
ajfa-7802	310	1	(	(	PUNCT
ajfa-7802	310	2	2007	2007	NUM
ajfa-7802	310	3	)	)	PUNCT
ajfa-7802	310	4	.	.	PUNCT
ajfa-7802	311	1	internal	internal	ADJ
ajfa-7802	311	2	auditor	auditor	NOUN
ajfa-7802	311	3	update	update	NOUN
ajfa-7802	311	4	,	,	PUNCT
ajfa-7802	311	5	new	new	PROPN
ajfa-7802	311	6	york	york	PROPN
ajfa-7802	311	7	:	:	PUNCT
ajfa-7802	311	8	international	international	PROPN
ajfa-7802	311	9	federation	federation	PROPN
ajfa-7802	311	10	of	of	ADP
ajfa-7802	311	11	accountants	accountant	NOUN
ajfa-7802	311	12	.	.	PUNCT
ajfa-7802	312	1	kaptein	kaptein	PROPN
ajfa-7802	312	2	,	,	PUNCT
ajfa-7802	312	3	m.	m.	NOUN
ajfa-7802	312	4	&	&	CCONJ
ajfa-7802	312	5	schwartz	schwartz	PROPN
ajfa-7802	312	6	,	,	PUNCT
ajfa-7802	312	7	m.s	m.s	PROPN
ajfa-7802	312	8	.	.	PROPN
ajfa-7802	312	9	(	(	PUNCT
ajfa-7802	312	10	2008	2008	NUM
ajfa-7802	312	11	)	)	PUNCT
ajfa-7802	312	12	.	.	PUNCT
ajfa-7802	313	1	the	the	DET
ajfa-7802	313	2	effectiveness	effectiveness	NOUN
ajfa-7802	313	3	of	of	ADP
ajfa-7802	313	4	business	business	NOUN
ajfa-7802	313	5	codes	code	NOUN
ajfa-7802	313	6	:	:	PUNCT
ajfa-7802	313	7	a	a	DET
ajfa-7802	313	8	critical	critical	ADJ
ajfa-7802	313	9	examination	examination	NOUN
ajfa-7802	313	10	of	of	ADP
ajfa-7802	313	11	existing	exist	VERB
ajfa-7802	313	12	studies	study	NOUN
ajfa-7802	313	13	and	and	CCONJ
ajfa-7802	313	14	the	the	DET
ajfa-7802	313	15	development	development	NOUN
ajfa-7802	313	16	of	of	ADP
ajfa-7802	313	17	an	an	DET
ajfa-7802	313	18	integrated	integrate	VERB
ajfa-7802	313	19	research	research	NOUN
ajfa-7802	313	20	model	model	NOUN
ajfa-7802	313	21	.	.	PUNCT
ajfa-7802	314	1	journal	journal	PROPN
ajfa-7802	314	2	of	of	ADP
ajfa-7802	314	3	business	business	NOUN
ajfa-7802	314	4	ethics	ethic	NOUN
ajfa-7802	314	5	.	.	PUNCT
ajfa-7802	315	1	http://dx.doi.org/10.1007/s10551-006-9305-0	http://dx.doi.org/10.1007/s10551-006-9305-0	PUNCT
ajfa-7802	316	1	kaye	kaye	PROPN
ajfa-7802	316	2	,	,	PUNCT
ajfa-7802	316	3	b.	b.	PROPN
ajfa-7802	316	4	(	(	PUNCT
ajfa-7802	316	5	1992	1992	NUM
ajfa-7802	316	6	)	)	PUNCT
ajfa-7802	316	7	.	.	PUNCT
ajfa-7802	317	1	codes	code	NOUN
ajfa-7802	317	2	of	of	ADP
ajfa-7802	317	3	ethics	ethic	NOUN
ajfa-7802	317	4	in	in	ADP
ajfa-7802	317	5	australian	australian	ADJ
ajfa-7802	317	6	business	business	NOUN
ajfa-7802	317	7	corporations	corporation	NOUN
ajfa-7802	317	8	.	.	PUNCT
ajfa-7802	318	1	journal	journal	PROPN
ajfa-7802	318	2	of	of	ADP
ajfa-7802	318	3	business	business	PROPN
ajfa-7802	318	4	asian	asian	PROPN
ajfa-7802	318	5	journal	journal	NOUN
ajfa-7802	318	6	of	of	ADP
ajfa-7802	318	7	finance	finance	PROPN
ajfa-7802	318	8	&	&	CCONJ
ajfa-7802	318	9	accounting	accounting	PROPN
ajfa-7802	318	10	issn	issn	PROPN
ajfa-7802	318	11	1946	1946	NUM
ajfa-7802	318	12	-	-	PUNCT
ajfa-7802	318	13	052x	052x	NOUN
ajfa-7802	318	14	2015	2015	NUM
ajfa-7802	318	15	,	,	PUNCT
ajfa-7802	318	16	vol	vol	NOUN
ajfa-7802	318	17	.	.	PROPN
ajfa-7802	318	18	7	7	NUM
ajfa-7802	318	19	,	,	PUNCT
ajfa-7802	318	20	no	no	INTJ
ajfa-7802	318	21	.	.	NOUN
ajfa-7802	318	22	1	1	NUM
ajfa-7802	318	23	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-7802	318	24	228	228	NUM
ajfa-7802	318	25	ethics	ethic	NOUN
ajfa-7802	318	26	,	,	PUNCT
ajfa-7802	318	27	11(11	11(11	NUM
ajfa-7802	318	28	)	)	PUNCT
ajfa-7802	318	29	,	,	PUNCT
ajfa-7802	318	30	857	857	NUM
ajfa-7802	318	31	-	-	SYM
ajfa-7802	318	32	62	62	NUM
ajfa-7802	318	33	.	.	PUNCT
ajfa-7802	319	1	http://dx.doi.org/10.1007/bf00872364	http://dx.doi.org/10.1007/bf00872364	PROPN
ajfa-7802	319	2	langlois	langlois	PROPN
ajfa-7802	319	3	,	,	PUNCT
ajfa-7802	319	4	c.	c.	PROPN
ajfa-7802	319	5	&	&	CCONJ
ajfa-7802	319	6	schegelmilch	schegelmilch	PROPN
ajfa-7802	319	7	,	,	PUNCT
ajfa-7802	319	8	b.	b.	PROPN
ajfa-7802	319	9	(	(	PUNCT
ajfa-7802	319	10	1990	1990	NUM
ajfa-7802	319	11	)	)	PUNCT
ajfa-7802	319	12	.	.	PUNCT
ajfa-7802	320	1	do	do	AUX
ajfa-7802	320	2	corporate	corporate	ADJ
ajfa-7802	320	3	codes	code	NOUN
ajfa-7802	320	4	of	of	ADP
ajfa-7802	320	5	ethics	ethic	NOUN
ajfa-7802	320	6	reflect	reflect	VERB
ajfa-7802	320	7	national	national	ADJ
ajfa-7802	320	8	character	character	NOUN
ajfa-7802	320	9	:	:	PUNCT
ajfa-7802	320	10	evidence	evidence	NOUN
ajfa-7802	320	11	from	from	ADP
ajfa-7802	320	12	europe	europe	PROPN
ajfa-7802	320	13	and	and	CCONJ
ajfa-7802	320	14	the	the	DET
ajfa-7802	320	15	united	united	PROPN
ajfa-7802	320	16	states	states	PROPN
ajfa-7802	320	17	?	?	PUNCT
ajfa-7802	321	1	journal	journal	PROPN
ajfa-7802	321	2	of	of	ADP
ajfa-7802	321	3	international	international	ADJ
ajfa-7802	321	4	business	business	NOUN
ajfa-7802	321	5	studies	study	NOUN
ajfa-7802	321	6	,	,	PUNCT
ajfa-7802	321	7	21(4	21(4	NUM
ajfa-7802	321	8	)	)	PUNCT
ajfa-7802	321	9	,	,	PUNCT
ajfa-7802	321	10	519	519	NUM
ajfa-7802	321	11	-	-	SYM
ajfa-7802	321	12	39	39	NUM
ajfa-7802	321	13	.	.	PUNCT
ajfa-7802	322	1	http://dx.doi.org/10.1057/palgrave.jibs.8490340	http://dx.doi.org/10.1057/palgrave.jibs.8490340	PROPN
ajfa-7802	322	2	lawrence	lawrence	PROPN
ajfa-7802	322	3	,	,	PUNCT
ajfa-7802	322	4	f.	f.	PROPN
ajfa-7802	322	5	(	(	PUNCT
ajfa-7802	322	6	2006	2006	NUM
ajfa-7802	322	7	)	)	PUNCT
ajfa-7802	322	8	.	.	PUNCT
ajfa-7802	323	1	salmonella	salmonella	NOUN
ajfa-7802	323	2	outbreaks	outbreak	NOUN
ajfa-7802	323	3	kept	keep	VERB
ajfa-7802	323	4	secret	secret	ADJ
ajfa-7802	323	5	by	by	ADP
ajfa-7802	323	6	cadbury	cadbury	NOUN
ajfa-7802	323	7	in	in	ADP
ajfa-7802	323	8	2003	2003	NUM
ajfa-7802	323	9	.	.	PUNCT
ajfa-7802	324	1	the	the	DET
ajfa-7802	324	2	guardian	guardian	NOUN
ajfa-7802	324	3	,	,	PUNCT
ajfa-7802	324	4	5	5	NUM
ajfa-7802	324	5	july	july	NOUN
ajfa-7802	324	6	.	.	PUNCT
ajfa-7802	325	1	lefebvre	lefebvre	PROPN
ajfa-7802	325	2	,	,	PUNCT
ajfa-7802	325	3	m.	m.	PROPN
ajfa-7802	325	4	&	&	CCONJ
ajfa-7802	325	5	singh	singh	PROPN
ajfa-7802	325	6	,	,	PUNCT
ajfa-7802	325	7	j.	j.	PROPN
ajfa-7802	325	8	(	(	PUNCT
ajfa-7802	325	9	1992	1992	NUM
ajfa-7802	325	10	)	)	PUNCT
ajfa-7802	325	11	.	.	PUNCT
ajfa-7802	326	1	the	the	DET
ajfa-7802	326	2	content	content	NOUN
ajfa-7802	326	3	and	and	CCONJ
ajfa-7802	326	4	focus	focus	NOUN
ajfa-7802	326	5	of	of	ADP
ajfa-7802	326	6	canadian	canadian	ADJ
ajfa-7802	326	7	corporate	corporate	ADJ
ajfa-7802	326	8	codes	code	NOUN
ajfa-7802	326	9	of	of	ADP
ajfa-7802	326	10	ethics	ethic	NOUN
ajfa-7802	326	11	.	.	PUNCT
ajfa-7802	327	1	journal	journal	PROPN
ajfa-7802	327	2	of	of	ADP
ajfa-7802	327	3	business	business	NOUN
ajfa-7802	327	4	ethics	ethic	NOUN
ajfa-7802	327	5	,	,	PUNCT
ajfa-7802	327	6	11(10	11(10	NUM
ajfa-7802	327	7	)	)	PUNCT
ajfa-7802	327	8	,	,	PUNCT
ajfa-7802	327	9	799	799	NUM
ajfa-7802	327	10	-	-	SYM
ajfa-7802	327	11	808	808	NUM
ajfa-7802	327	12	.	.	PUNCT
ajfa-7802	328	1	http://dx.doi.org/10.1007/bf00872312	http://dx.doi.org/10.1007/bf00872312	PROPN
ajfa-7802	328	2	mcnulty	mcnulty	PROPN
ajfa-7802	328	3	,	,	PUNCT
ajfa-7802	328	4	s.	s.	PROPN
ajfa-7802	328	5	(	(	PUNCT
ajfa-7802	328	6	2006	2006	NUM
ajfa-7802	328	7	)	)	PUNCT
ajfa-7802	328	8	.	.	PUNCT
ajfa-7802	329	1	bp	bp	PROPN
ajfa-7802	329	2	employees	employee	NOUN
ajfa-7802	329	3	issued	issue	VERB
ajfa-7802	329	4	early	early	ADJ
ajfa-7802	329	5	warning	warning	NOUN
ajfa-7802	329	6	of	of	ADP
ajfa-7802	329	7	prudhoe	prudhoe	PROPN
ajfa-7802	329	8	corrosion	corrosion	NOUN
ajfa-7802	329	9	.	.	PUNCT
ajfa-7802	330	1	financial	financial	ADJ
ajfa-7802	330	2	times	time	NOUN
ajfa-7802	330	3	,	,	PUNCT
ajfa-7802	330	4	9	9	NUM
ajfa-7802	330	5	august	august	NOUN
ajfa-7802	330	6	.	.	PUNCT
ajfa-7802	331	1	messmer	messmer	PROPN
ajfa-7802	331	2	,	,	PUNCT
ajfa-7802	331	3	m.	m.	NOUN
ajfa-7802	331	4	(	(	PUNCT
ajfa-7802	331	5	2003	2003	NUM
ajfa-7802	331	6	)	)	PUNCT
ajfa-7802	331	7	.	.	PUNCT
ajfa-7802	332	1	does	do	AUX
ajfa-7802	332	2	your	your	PRON
ajfa-7802	332	3	company	company	NOUN
ajfa-7802	332	4	have	have	VERB
ajfa-7802	332	5	a	a	DET
ajfa-7802	332	6	code	code	NOUN
ajfa-7802	332	7	of	of	ADP
ajfa-7802	332	8	ethics	ethic	NOUN
ajfa-7802	332	9	.	.	PUNCT
ajfa-7802	333	1	strategic	strategic	ADJ
ajfa-7802	333	2	finance	finance	NOUN
ajfa-7802	333	3	,	,	PUNCT
ajfa-7802	333	4	april	april	PROPN
ajfa-7802	333	5	.	.	PUNCT
ajfa-7802	334	1	o'dwyer	o'dwyer	PROPN
ajfa-7802	334	2	,	,	PUNCT
ajfa-7802	334	3	b.	b.	PROPN
ajfa-7802	334	4	&	&	CCONJ
ajfa-7802	334	5	madden	madden	PROPN
ajfa-7802	334	6	,	,	PUNCT
ajfa-7802	334	7	g.	g.	PROPN
ajfa-7802	334	8	(	(	PUNCT
ajfa-7802	334	9	2006	2006	NUM
ajfa-7802	334	10	)	)	PUNCT
ajfa-7802	334	11	.	.	PUNCT
ajfa-7802	335	1	ethical	ethical	ADJ
ajfa-7802	335	2	codes	code	NOUN
ajfa-7802	335	3	of	of	ADP
ajfa-7802	335	4	conduct	conduct	NOUN
ajfa-7802	335	5	in	in	ADP
ajfa-7802	335	6	irish	irish	ADJ
ajfa-7802	335	7	companies	company	NOUN
ajfa-7802	335	8	:	:	PUNCT
ajfa-7802	335	9	a	a	DET
ajfa-7802	335	10	survey	survey	NOUN
ajfa-7802	335	11	of	of	ADP
ajfa-7802	335	12	code	code	NOUN
ajfa-7802	335	13	content	content	NOUN
ajfa-7802	335	14	and	and	CCONJ
ajfa-7802	335	15	enforcement	enforcement	NOUN
ajfa-7802	335	16	procedures	procedure	NOUN
ajfa-7802	335	17	.	.	PUNCT
ajfa-7802	336	1	journal	journal	NOUN
ajfa-7802	336	2	of	of	ADP
ajfa-7802	336	3	business	business	NOUN
ajfa-7802	336	4	ethics	ethic	NOUN
ajfa-7802	336	5	,	,	PUNCT
ajfa-7802	336	6	63(3	63(3	NUM
ajfa-7802	336	7	)	)	PUNCT
ajfa-7802	336	8	,	,	PUNCT
ajfa-7802	336	9	217	217	NUM
ajfa-7802	336	10	-	-	SYM
ajfa-7802	336	11	236	236	NUM
ajfa-7802	336	12	.	.	PUNCT
ajfa-7802	336	13	http://dx.doi.org/10.1007/s10551-005-3967-x	http://dx.doi.org/10.1007/s10551-005-3967-x	PUNCT
ajfa-7802	337	1	pitt	pitt	PROPN
ajfa-7802	337	2	,	,	PUNCT
ajfa-7802	337	3	h.l	h.l	PROPN
ajfa-7802	337	4	.	.	PROPN
ajfa-7802	337	5	&	&	CCONJ
ajfa-7802	337	6	groskaufmanis	groskaufmanis	PROPN
ajfa-7802	337	7	,	,	PUNCT
ajfa-7802	337	8	k.a	k.a	PROPN
ajfa-7802	337	9	.	.	PROPN
ajfa-7802	337	10	(	(	PUNCT
ajfa-7802	337	11	1990	1990	NUM
ajfa-7802	337	12	)	)	PUNCT
ajfa-7802	337	13	.	.	PUNCT
ajfa-7802	338	1	minimizing	minimize	VERB
ajfa-7802	338	2	corporate	corporate	ADJ
ajfa-7802	338	3	civil	civil	ADJ
ajfa-7802	338	4	and	and	CCONJ
ajfa-7802	338	5	criminal	criminal	ADJ
ajfa-7802	338	6	liability	liability	NOUN
ajfa-7802	338	7	:	:	PUNCT
ajfa-7802	338	8	a	a	DET
ajfa-7802	338	9	second	second	ADJ
ajfa-7802	338	10	look	look	NOUN
ajfa-7802	338	11	at	at	ADP
ajfa-7802	338	12	corporate	corporate	ADJ
ajfa-7802	338	13	codes	code	NOUN
ajfa-7802	338	14	of	of	ADP
ajfa-7802	338	15	conduct	conduct	NOUN
ajfa-7802	338	16	.	.	PUNCT
ajfa-7802	339	1	the	the	DET
ajfa-7802	339	2	georgetown	georgetown	PROPN
ajfa-7802	339	3	law	law	PROPN
ajfa-7802	339	4	journal	journal	NOUN
ajfa-7802	339	5	,	,	PUNCT
ajfa-7802	339	6	78	78	NUM
ajfa-7802	339	7	.	.	PUNCT
ajfa-7802	340	1	robin	robin	PROPN
ajfa-7802	340	2	,	,	PUNCT
ajfa-7802	340	3	d.	d.	PROPN
ajfa-7802	340	4	,	,	PUNCT
ajfa-7802	340	5	giallourakis	giallourakis	PROPN
ajfa-7802	340	6	,	,	PUNCT
ajfa-7802	340	7	m.	m.	NOUN
ajfa-7802	340	8	,	,	PUNCT
ajfa-7802	340	9	david	david	PROPN
ajfa-7802	340	10	,	,	PUNCT
ajfa-7802	340	11	f.r	f.r	PROPN
ajfa-7802	340	12	.	.	PROPN
ajfa-7802	340	13	&	&	CCONJ
ajfa-7802	340	14	moritz	moritz	PROPN
ajfa-7802	340	15	,	,	PUNCT
ajfa-7802	340	16	t.e	t.e	PROPN
ajfa-7802	340	17	.	.	PUNCT
ajfa-7802	340	18	(	(	PUNCT
ajfa-7802	340	19	1989	1989	NUM
ajfa-7802	340	20	)	)	PUNCT
ajfa-7802	340	21	.	.	PUNCT
ajfa-7802	341	1	a	a	DET
ajfa-7802	341	2	different	different	ADJ
ajfa-7802	341	3	look	look	NOUN
ajfa-7802	341	4	at	at	ADP
ajfa-7802	341	5	codes	code	NOUN
ajfa-7802	341	6	of	of	ADP
ajfa-7802	341	7	ethics	ethic	NOUN
ajfa-7802	341	8	.	.	PUNCT
ajfa-7802	342	1	business	business	NOUN
ajfa-7802	342	2	horizons	horizon	NOUN
ajfa-7802	342	3	,	,	PUNCT
ajfa-7802	342	4	32(1	32(1	NUM
ajfa-7802	342	5	)	)	PUNCT
ajfa-7802	342	6	,	,	PUNCT
ajfa-7802	342	7	66	66	NUM
ajfa-7802	342	8	-	-	SYM
ajfa-7802	342	9	73	73	NUM
ajfa-7802	342	10	.	.	PUNCT
ajfa-7802	343	1	http://dx.doi.org/10.1016/0007-6813(89)90028-1	http://dx.doi.org/10.1016/0007-6813(89)90028-1	PROPN
ajfa-7802	343	2	sarbanes	sarbanes	PROPN
ajfa-7802	343	3	-	-	PUNCT
ajfa-7802	343	4	oxley	oxley	PROPN
ajfa-7802	343	5	act	act	NOUN
ajfa-7802	343	6	,	,	PUNCT
ajfa-7802	343	7	(	(	PUNCT
ajfa-7802	343	8	2002	2002	NUM
ajfa-7802	343	9	)	)	PUNCT
ajfa-7802	343	10	.	.	PUNCT
ajfa-7802	344	1	sarbanes	sarbanes	PROPN
ajfa-7802	344	2	-	-	PUNCT
ajfa-7802	344	3	oxley	oxley	ADJ
ajfa-7802	344	4	public	public	ADJ
ajfa-7802	344	5	company	company	NOUN
ajfa-7802	344	6	accounting	accounting	NOUN
ajfa-7802	344	7	reform	reform	NOUN
ajfa-7802	344	8	and	and	CCONJ
ajfa-7802	344	9	investor	investor	NOUN
ajfa-7802	344	10	protection	protection	PROPN
ajfa-7802	344	11	act	act	PROPN
ajfa-7802	344	12	.	.	PUNCT
ajfa-7802	345	1	retrieved	retrieve	VERB
ajfa-7802	345	2	from	from	ADP
ajfa-7802	345	3	http//www.sarbanes	http//www.sarbane	NOUN
ajfa-7802	345	4	-	-	PUNCT
ajfa-7802	345	5	oxley.com	oxley.com	PROPN
ajfa-7802	345	6	.	.	PUNCT
ajfa-7802	345	7	schlegelmilch	schlegelmilch	PROPN
ajfa-7802	345	8	,	,	PUNCT
ajfa-7802	345	9	b.b	b.b	PROPN
ajfa-7802	345	10	.	.	PROPN
ajfa-7802	345	11	&	&	CCONJ
ajfa-7802	345	12	houston	houston	PROPN
ajfa-7802	345	13	,	,	PUNCT
ajfa-7802	345	14	j.e	j.e	PROPN
ajfa-7802	345	15	.	.	PROPN
ajfa-7802	345	16	(	(	PUNCT
ajfa-7802	345	17	1989	1989	NUM
ajfa-7802	345	18	)	)	PUNCT
ajfa-7802	345	19	.	.	PUNCT
ajfa-7802	346	1	corporate	corporate	ADJ
ajfa-7802	346	2	codes	code	NOUN
ajfa-7802	346	3	of	of	ADP
ajfa-7802	346	4	ethics	ethic	NOUN
ajfa-7802	346	5	in	in	ADP
ajfa-7802	346	6	large	large	ADJ
ajfa-7802	346	7	uk	uk	PROPN
ajfa-7802	346	8	companies	company	NOUN
ajfa-7802	346	9	:	:	PUNCT
ajfa-7802	346	10	an	an	DET
ajfa-7802	346	11	empirical	empirical	ADJ
ajfa-7802	346	12	investigation	investigation	NOUN
ajfa-7802	346	13	of	of	ADP
ajfa-7802	346	14	use	use	NOUN
ajfa-7802	346	15	,	,	PUNCT
ajfa-7802	346	16	content	content	NOUN
ajfa-7802	346	17	and	and	CCONJ
ajfa-7802	346	18	attitudes	attitude	NOUN
ajfa-7802	346	19	.	.	PUNCT
ajfa-7802	347	1	european	european	ADJ
ajfa-7802	347	2	journal	journal	PROPN
ajfa-7802	347	3	of	of	ADP
ajfa-7802	347	4	marketing	marketing	NOUN
ajfa-7802	347	5	,	,	PUNCT
ajfa-7802	347	6	23(6	23(6	NUM
ajfa-7802	347	7	)	)	PUNCT
ajfa-7802	347	8	,	,	PUNCT
ajfa-7802	347	9	7	7	NUM
ajfa-7802	347	10	-	-	SYM
ajfa-7802	347	11	24	24	NUM
ajfa-7802	347	12	.	.	PUNCT
ajfa-7802	348	1	http://dx.doi.org/10.1108/eum0000000000571	http://dx.doi.org/10.1108/eum0000000000571	NUM
ajfa-7802	348	2	sec	sec	PROPN
ajfa-7802	348	3	release	release	VERB
ajfa-7802	348	4	no	no	NOUN
ajfa-7802	348	5	.	.	NOUN
ajfa-7802	348	6	34	34	NUM
ajfa-7802	348	7	-	-	SYM
ajfa-7802	348	8	46701	46701	NUM
ajfa-7802	348	9	dated	date	VERB
ajfa-7802	348	10	october	october	PROPN
ajfa-7802	348	11	22	22	NUM
ajfa-7802	348	12	,	,	PUNCT
ajfa-7802	348	13	2002	2002	NUM
ajfa-7802	348	14	(	(	PUNCT
ajfa-7802	348	15	the	the	DET
ajfa-7802	348	16	proposing	propose	VERB
ajfa-7802	348	17	release	release	NOUN
ajfa-7802	348	18	)	)	PUNCT
ajfa-7802	348	19	,	,	PUNCT
ajfa-7802	348	20	which	which	PRON
ajfa-7802	348	21	sets	set	VERB
ajfa-7802	348	22	for	for	ADP
ajfa-7802	348	23	the	the	DET
ajfa-7802	348	24	original	original	ADJ
ajfa-7802	348	25	proposals	proposal	NOUN
ajfa-7802	348	26	by	by	ADP
ajfa-7802	348	27	the	the	DET
ajfa-7802	348	28	sec	sec	PROPN
ajfa-7802	348	29	for	for	SCONJ
ajfa-7802	348	30	the	the	DET
ajfa-7802	348	31	rules	rule	NOUN
ajfa-7802	348	32	to	to	PART
ajfa-7802	348	33	be	be	AUX
ajfa-7802	348	34	promulgated	promulgate	VERB
ajfa-7802	348	35	under	under	ADP
ajfa-7802	348	36	sections	section	NOUN
ajfa-7802	348	37	406	406	NUM
ajfa-7802	348	38	of	of	ADP
ajfa-7802	348	39	sarbanes	sarbane	NOUN
ajfa-7802	348	40	-	-	PUNCT
ajfa-7802	348	41	oxley	oxley	NOUN
ajfa-7802	348	42	.	.	PUNCT
ajfa-7802	349	1	webley	webley	PROPN
ajfa-7802	349	2	s.	s.	PROPN
ajfa-7802	349	3	&	&	CCONJ
ajfa-7802	349	4	werner	werner	PROPN
ajfa-7802	349	5	,	,	PUNCT
ajfa-7802	349	6	a.	a.	NOUN
ajfa-7802	349	7	(	(	PUNCT
ajfa-7802	349	8	2008	2008	NUM
ajfa-7802	349	9	)	)	PUNCT
ajfa-7802	349	10	.	.	PUNCT
ajfa-7802	350	1	corporate	corporate	ADJ
ajfa-7802	350	2	codes	code	NOUN
ajfa-7802	350	3	of	of	ADP
ajfa-7802	350	4	ethics	ethic	NOUN
ajfa-7802	350	5	:	:	PUNCT
ajfa-7802	350	6	necessary	necessary	ADJ
ajfa-7802	350	7	but	but	CCONJ
ajfa-7802	350	8	not	not	PART
ajfa-7802	350	9	sufficient	sufficient	ADJ
ajfa-7802	350	10	.	.	PUNCT
ajfa-7802	351	1	business	business	NOUN
ajfa-7802	351	2	ethics	ethic	NOUN
ajfa-7802	351	3	:	:	PUNCT
ajfa-7802	351	4	a	a	DET
ajfa-7802	351	5	european	european	PROPN
ajfa-7802	351	6	review	review	PROPN
ajfa-7802	351	7	,	,	PUNCT
ajfa-7802	351	8	17(4	17(4	NUM
ajfa-7802	351	9	)	)	PUNCT
ajfa-7802	351	10	.	.	PUNCT
ajfa-7802	352	1	http://dx.doi.org/10.1111/j.1467-8608.2008.00543.x	http://dx.doi.org/10.1111/j.1467-8608.2008.00543.x	ADJ
ajfa-7802	352	2	wood	wood	NOUN
ajfa-7802	352	3	,	,	PUNCT
ajfa-7802	352	4	g.	g.	PROPN
ajfa-7802	352	5	(	(	PUNCT
ajfa-7802	352	6	2000	2000	NUM
ajfa-7802	352	7	)	)	PUNCT
ajfa-7802	352	8	.	.	PUNCT
ajfa-7802	353	1	a	a	DET
ajfa-7802	353	2	cross	cross	ADJ
ajfa-7802	353	3	cultural	cultural	ADJ
ajfa-7802	353	4	comparison	comparison	NOUN
ajfa-7802	353	5	of	of	ADP
ajfa-7802	353	6	the	the	DET
ajfa-7802	353	7	contents	content	NOUN
ajfa-7802	353	8	of	of	ADP
ajfa-7802	353	9	codes	code	NOUN
ajfa-7802	353	10	of	of	ADP
ajfa-7802	353	11	ethics	ethic	NOUN
ajfa-7802	353	12	:	:	PUNCT
ajfa-7802	353	13	usa	usa	PROPN
ajfa-7802	353	14	,	,	PUNCT
ajfa-7802	353	15	canada	canada	PROPN
ajfa-7802	353	16	and	and	CCONJ
ajfa-7802	353	17	australia	australia	PROPN
ajfa-7802	353	18	.	.	PUNCT
ajfa-7802	354	1	journal	journal	PROPN
ajfa-7802	354	2	of	of	ADP
ajfa-7802	354	3	business	business	NOUN
ajfa-7802	354	4	ethics	ethic	NOUN
ajfa-7802	354	5	,	,	PUNCT
ajfa-7802	354	6	25(4	25(4	NOUN
ajfa-7802	354	7	)	)	PUNCT
ajfa-7802	354	8	,	,	PUNCT
ajfa-7802	354	9	287	287	NUM
ajfa-7802	354	10	-	-	SYM
ajfa-7802	354	11	98	98	NUM
ajfa-7802	354	12	.	.	PUNCT
ajfa-7802	355	1	http://dx.doi.org/10.1023/a:1006034209956	http://dx.doi.org/10.1023/a:1006034209956	PROPN
ajfa-7802	355	2	yen	yen	NOUN
ajfa-7802	355	3	,	,	PUNCT
ajfa-7802	355	4	v.h	v.h	PROPN
ajfa-7802	355	5	.	.	PROPN
ajfa-7802	355	6	(	(	PUNCT
ajfa-7802	355	7	2010	2010	NUM
ajfa-7802	355	8	)	)	PUNCT
ajfa-7802	355	9	.	.	PUNCT
ajfa-7802	356	1	accounting	accounting	NOUN
ajfa-7802	356	2	ethics	ethic	NOUN
ajfa-7802	356	3	and	and	CCONJ
ajfa-7802	356	4	its	its	PRON
ajfa-7802	356	5	important	important	ADJ
ajfa-7802	356	6	role	role	NOUN
ajfa-7802	356	7	for	for	ADP
ajfa-7802	356	8	reduction	reduction	NOUN
ajfa-7802	356	9	of	of	ADP
ajfa-7802	356	10	accounting	accounting	NOUN
ajfa-7802	356	11	fraud	fraud	NOUN
ajfa-7802	356	12	:	:	PUNCT
ajfa-7802	356	13	an	an	DET
ajfa-7802	356	14	empirical	empirical	ADJ
ajfa-7802	356	15	study	study	NOUN
ajfa-7802	356	16	in	in	ADP
ajfa-7802	356	17	hanoi	hanoi	PROPN
ajfa-7802	356	18	.	.	PUNCT
ajfa-7802	357	1	bs	bs	PROPN
ajfa-7802	357	2	thesis	thesis	NOUN
ajfa-7802	357	3	,	,	PUNCT
ajfa-7802	357	4	help	help	VERB
ajfa-7802	357	5	university	university	NOUN
ajfa-7802	357	6	college	college	NOUN
ajfa-7802	357	7	,	,	PUNCT
ajfa-7802	357	8	hanoi	hanoi	PROPN
ajfa-7802	357	9	.	.	PUNCT
ajfa-7802	358	1	retrieved	retrieve	VERB
ajfa-7802	358	2	from	from	ADP
ajfa-7802	358	3	http://dl.is.vnu.edu.vn/bitstream/123456789/223/1/vu%20hai%20yen.pdf	http://dl.is.vnu.edu.vn/bitstream/123456789/223/1/vu%20hai%20yen.pdf	NOUN
ajfa-7802	358	4	asian	asian	ADJ
ajfa-7802	358	5	journal	journal	NOUN
ajfa-7802	358	6	of	of	ADP
ajfa-7802	358	7	finance	finance	PROPN
ajfa-7802	358	8	&	&	CCONJ
ajfa-7802	358	9	accounting	accounting	PROPN
ajfa-7802	358	10	issn	issn	PROPN
ajfa-7802	358	11	1946	1946	NUM
ajfa-7802	358	12	-	-	PUNCT
ajfa-7802	358	13	052x	052x	NOUN
ajfa-7802	358	14	2015	2015	NUM
ajfa-7802	358	15	,	,	PUNCT
ajfa-7802	358	16	vol	vol	NOUN
ajfa-7802	358	17	.	.	PROPN
ajfa-7802	359	1	7	7	NUM
ajfa-7802	359	2	,	,	PUNCT
ajfa-7802	359	3	no	no	INTJ
ajfa-7802	359	4	.	.	NOUN
ajfa-7802	359	5	1	1	NUM
ajfa-7802	359	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-7802	359	7	229	229	NUM
ajfa-7802	359	8	appendix	appendix	VERB
ajfa-7802	359	9	comparative	comparative	ADJ
ajfa-7802	359	10	analysis	analysis	NOUN
ajfa-7802	359	11	of	of	ADP
ajfa-7802	359	12	information	information	NOUN
ajfa-7802	359	13	related	relate	VERB
ajfa-7802	359	14	to	to	ADP
ajfa-7802	359	15	code	code	NOUN
ajfa-7802	359	16	of	of	ADP
ajfa-7802	359	17	behaviour	behaviour	NOUN
ajfa-7802	359	18	the	the	DET
ajfa-7802	359	19	main	main	ADJ
ajfa-7802	359	20	differences	difference	NOUN
ajfa-7802	359	21	between	between	ADP
ajfa-7802	359	22	the	the	DET
ajfa-7802	359	23	sox	sox	PROPN
ajfa-7802	359	24	act	act	PROPN
ajfa-7802	359	25	,	,	PUNCT
ajfa-7802	359	26	sec	sec	PROPN
ajfa-7802	359	27	release	release	NOUN
ajfa-7802	359	28	and	and	CCONJ
ajfa-7802	359	29	cbb	cbb	NOUN
ajfa-7802	359	30	circular	circular	NOUN
ajfa-7802	359	31	related	relate	VERB
ajfa-7802	359	32	to	to	ADP
ajfa-7802	359	33	enhancement	enhancement	NOUN
ajfa-7802	359	34	of	of	ADP
ajfa-7802	359	35	corporate	corporate	ADJ
ajfa-7802	359	36	governance	governance	NOUN
ajfa-7802	359	37	are	be	AUX
ajfa-7802	359	38	summarized	summarize	VERB
ajfa-7802	359	39	below	below	ADP
ajfa-7802	359	40	.	.	PUNCT
ajfa-7802	360	1	requirement	requirement	PROPN
ajfa-7802	360	2	sox	sox	PROPN
ajfa-7802	360	3	act	act	PROPN
ajfa-7802	360	4	(	(	PUNCT
ajfa-7802	360	5	section	section	NOUN
ajfa-7802	360	6	406	406	NUM
ajfa-7802	360	7	)	)	PUNCT
ajfa-7802	360	8	sec	sec	PROPN
ajfa-7802	360	9	cbb	cbb	NOUN
ajfa-7802	360	10	adopt	adopt	NOUN
ajfa-7802	360	11	code	code	NOUN
ajfa-7802	360	12	of	of	ADP
ajfa-7802	360	13	behaviour	behaviour	NOUN
ajfa-7802	360	14	for	for	ADP
ajfa-7802	360	15	?	?	PUNCT
ajfa-7802	360	16	?	?	PUNCT
ajfa-7802	361	1	principal	principal	ADJ
ajfa-7802	361	2	financial	financial	ADJ
ajfa-7802	361	3	officer	officer	NOUN
ajfa-7802	361	4	or	or	CCONJ
ajfa-7802	361	5	principal	principal	ADJ
ajfa-7802	361	6	accounting	accounting	NOUN
ajfa-7802	361	7	officer	officer	NOUN
ajfa-7802	361	8	principal	principal	ADJ
ajfa-7802	361	9	executive	executive	ADJ
ajfa-7802	361	10	officers	officer	NOUN
ajfa-7802	361	11	and	and	CCONJ
ajfa-7802	361	12	senior	senior	ADJ
ajfa-7802	361	13	financial	financial	ADJ
ajfa-7802	361	14	officers	officer	NOUN
ajfa-7802	361	15	board	board	NOUN
ajfa-7802	361	16	of	of	ADP
ajfa-7802	361	17	directors	director	NOUN
ajfa-7802	361	18	,	,	PUNCT
ajfa-7802	361	19	senior	senior	ADJ
ajfa-7802	361	20	management	management	NOUN
ajfa-7802	361	21	and	and	CCONJ
ajfa-7802	361	22	employees	employee	NOUN
ajfa-7802	361	23	implementation	implementation	VERB
ajfa-7802	361	24	date	date	NOUN
ajfa-7802	361	25	30th	30th	ADJ
ajfa-7802	361	26	july	july	PROPN
ajfa-7802	361	27	2002	2002	NUM
ajfa-7802	361	28	fiscal	fiscal	ADJ
ajfa-7802	361	29	year	year	NOUN
ajfa-7802	361	30	ending	end	VERB
ajfa-7802	361	31	on	on	ADP
ajfa-7802	361	32	or	or	CCONJ
ajfa-7802	361	33	after	after	ADP
ajfa-7802	361	34	15th	15th	ADJ
ajfa-7802	361	35	july	july	PROPN
ajfa-7802	361	36	2003	2003	NUM
ajfa-7802	361	37	1st	1st	ADJ
ajfa-7802	361	38	january	january	PROPN
ajfa-7802	361	39	2005	2005	NUM
ajfa-7802	361	40	suggested	suggest	VERB
ajfa-7802	361	41	content	content	NOUN
ajfa-7802	361	42	not	not	PART
ajfa-7802	361	43	addressed	address	VERB
ajfa-7802	361	44	in	in	ADP
ajfa-7802	361	45	section	section	NOUN
ajfa-7802	361	46	(	(	PUNCT
ajfa-7802	361	47	406	406	NUM
ajfa-7802	361	48	)	)	PUNCT
ajfa-7802	361	49	.	.	PUNCT
ajfa-7802	362	1	details	detail	NOUN
ajfa-7802	362	2	are	be	AUX
ajfa-7802	362	3	not	not	PART
ajfa-7802	362	4	specified	specify	VERB
ajfa-7802	362	5	.	.	PUNCT
ajfa-7802	363	1	the	the	DET
ajfa-7802	363	2	decision	decision	NOUN
ajfa-7802	363	3	as	as	ADP
ajfa-7802	363	4	to	to	ADP
ajfa-7802	363	5	specific	specific	ADJ
ajfa-7802	363	6	provisions	provision	NOUN
ajfa-7802	363	7	of	of	ADP
ajfa-7802	363	8	each	each	DET
ajfa-7802	363	9	issuer	issuer	NOUN
ajfa-7802	363	10	's	's	PART
ajfa-7802	363	11	coe	coe	NOUN
ajfa-7802	363	12	should	should	AUX
ajfa-7802	363	13	be	be	AUX
ajfa-7802	363	14	made	make	VERB
ajfa-7802	363	15	by	by	ADP
ajfa-7802	363	16	the	the	DET
ajfa-7802	363	17	issuer	issuer	NOUN
ajfa-7802	363	18	itself	itself	PRON
ajfa-7802	363	19	.	.	PUNCT
ajfa-7802	364	1	•	•	DET
ajfa-7802	364	2	commitment	commitment	NOUN
ajfa-7802	364	3	to	to	ADP
ajfa-7802	364	4	the	the	DET
ajfa-7802	364	5	code	code	NOUN
ajfa-7802	364	6	•	•	NOUN
ajfa-7802	364	7	commitment	commitment	NOUN
ajfa-7802	364	8	to	to	ADP
ajfa-7802	364	9	the	the	DET
ajfa-7802	364	10	law	law	NOUN
ajfa-7802	364	11	and	and	CCONJ
ajfa-7802	364	12	best	good	ADJ
ajfa-7802	364	13	practice	practice	NOUN
ajfa-7802	364	14	standards	standard	NOUN
ajfa-7802	364	15	.	.	PUNCT
ajfa-7802	365	1	•	•	NUM
ajfa-7802	365	2	employment	employment	NOUN
ajfa-7802	365	3	practices	practice	NOUN
ajfa-7802	365	4	e.g.	e.g.	ADV
ajfa-7802	365	5	health	health	NOUN
ajfa-7802	365	6	and	and	CCONJ
ajfa-7802	365	7	safety	safety	NOUN
ajfa-7802	365	8	•	•	ADP
ajfa-7802	365	9	how	how	SCONJ
ajfa-7802	365	10	the	the	DET
ajfa-7802	365	11	company	company	NOUN
ajfa-7802	365	12	deals	deal	VERB
ajfa-7802	365	13	with	with	ADP
ajfa-7802	365	14	disputes	dispute	NOUN
ajfa-7802	365	15	and	and	CCONJ
ajfa-7802	365	16	complaints	complaint	NOUN
ajfa-7802	365	17	from	from	ADP
ajfa-7802	365	18	clients	client	NOUN
ajfa-7802	365	19	and	and	CCONJ
ajfa-7802	365	20	polices	police	NOUN
ajfa-7802	365	21	the	the	DET
ajfa-7802	365	22	code	code	NOUN
ajfa-7802	365	23	•	•	NOUN
ajfa-7802	365	24	confidentiality	confidentiality	NOUN
ajfa-7802	365	25	disclosure	disclosure	NOUN
ajfa-7802	365	26	not	not	PART
ajfa-7802	365	27	addressed	address	VERB
ajfa-7802	365	28	in	in	ADP
ajfa-7802	365	29	section	section	NOUN
ajfa-7802	365	30	(	(	PUNCT
ajfa-7802	365	31	406	406	NUM
ajfa-7802	365	32	)	)	PUNCT
ajfa-7802	365	33	.	.	PUNCT
ajfa-7802	366	1	annual	annual	ADJ
ajfa-7802	366	2	report	report	NOUN
ajfa-7802	366	3	,	,	PUNCT
ajfa-7802	366	4	form	form	VERB
ajfa-7802	366	5	8	8	NUM
ajfa-7802	366	6	-	-	SYM
ajfa-7802	366	7	k	k	NOUN
ajfa-7802	366	8	or	or	CCONJ
ajfa-7802	366	9	on	on	ADP
ajfa-7802	366	10	its	its	PRON
ajfa-7802	366	11	internet	internet	NOUN
ajfa-7802	366	12	website	website	NOUN
ajfa-7802	366	13	.	.	PUNCT
ajfa-7802	367	1	communicated	communicate	VERB
ajfa-7802	367	2	throughout	throughout	ADP
ajfa-7802	367	3	the	the	DET
ajfa-7802	367	4	organization	organization	NOUN
ajfa-7802	367	5	.	.	PUNCT
ajfa-7802	368	1	audit	audit	NOUN
ajfa-7802	368	2	committee	committee	PROPN
ajfa-7802	368	3	not	not	PART
ajfa-7802	368	4	addressed	address	VERB
ajfa-7802	368	5	in	in	ADP
ajfa-7802	368	6	section	section	NOUN
ajfa-7802	368	7	(	(	PUNCT
ajfa-7802	368	8	406	406	NUM
ajfa-7802	368	9	)	)	PUNCT
ajfa-7802	368	10	.	.	PUNCT
ajfa-7802	369	1	•	•	NOUN
ajfa-7802	369	2	at	at	ADV
ajfa-7802	369	3	least	least	ADV
ajfa-7802	369	4	one	one	NUM
ajfa-7802	369	5	audit	audit	NOUN
ajfa-7802	369	6	committee	committee	NOUN
ajfa-7802	369	7	financial	financial	ADJ
ajfa-7802	369	8	expert	expert	NOUN
ajfa-7802	369	9	.	.	PUNCT
ajfa-7802	370	1	•	•	NUM
ajfa-7802	370	2	the	the	DET
ajfa-7802	370	3	name	name	NOUN
ajfa-7802	370	4	of	of	ADP
ajfa-7802	370	5	the	the	DET
ajfa-7802	370	6	expert	expert	NOUN
ajfa-7802	370	7	must	must	AUX
ajfa-7802	370	8	be	be	AUX
ajfa-7802	370	9	disclosed	disclose	VERB
ajfa-7802	370	10	.	.	PUNCT
ajfa-7802	371	1	•	•	INTJ
ajfa-7802	371	2	preferably	preferably	ADV
ajfa-7802	371	3	,	,	PUNCT
ajfa-7802	371	4	there	there	PRON
ajfa-7802	371	5	should	should	AUX
ajfa-7802	371	6	be	be	AUX
ajfa-7802	371	7	at	at	ADV
ajfa-7802	371	8	least	least	ADJ
ajfa-7802	371	9	one	one	NUM
ajfa-7802	371	10	qualified	qualified	ADJ
ajfa-7802	371	11	accountant	accountant	NOUN
ajfa-7802	371	12	in	in	ADP
ajfa-7802	371	13	the	the	DET
ajfa-7802	371	14	committee	committee	NOUN
ajfa-7802	371	15	.	.	PUNCT
ajfa-7802	372	1	•	•	NUM
ajfa-7802	372	2	among	among	ADP
ajfa-7802	372	3	committee	committee	NOUN
ajfa-7802	372	4	's	's	PART
ajfa-7802	372	5	responsibilities	responsibility	NOUN
ajfa-7802	372	6	is	be	AUX
ajfa-7802	372	7	to	to	PART
ajfa-7802	372	8	review	review	VERB
ajfa-7802	372	9	and	and	CCONJ
ajfa-7802	372	10	supervise	supervise	VERB
ajfa-7802	372	11	the	the	DET
ajfa-7802	372	12	operation	operation	NOUN
ajfa-7802	372	13	of	of	ADP
ajfa-7802	372	14	the	the	DET
ajfa-7802	372	15	coe	coe	PROPN
ajfa-7802	372	16	.	.	PUNCT