id	sid	eid	entity	type
cjfa-47443	1	1	august 3	DATE
cjfa-47443	1	2	2022	CARDINAL
cjfa-47443	1	3	december 6	DATE
cjfa-47443	1	4	2022	CARDINAL
cjfa-47443	2	1	dalia.abb@outlook.com	ORG
cjfa-47443	2	2	lebanese	NORP
cjfa-47443	2	3	sin el fil	ORG
cjfa-47443	2	4	lebanon	GPE
cjfa-47443	5	1	khalilfeghali@yahoo.fr	ORG
cjfa-47443	5	2	lebanese university	ORG
cjfa-47443	5	3	beirut	GPE
cjfa-47443	5	4	lebanon	GPE
cjfa-47443	7	1	copernican journal of finance & accounting e-issn 2300-3065	ORG
cjfa-47443	7	2	2300-12402023	CARDINAL
cjfa-47443	7	3	12	CARDINAL
cjfa-47443	7	4	1	CARDINAL
cjfa-47443	7	5	d., & feghali	ORG
cjfa-47443	7	6	k.	PERSON
cjfa-47443	7	7	2023	CARDINAL
cjfa-47443	8	1	lebanese	NORP
cjfa-47443	9	1	copernican journal of finance & accounting	ORG
cjfa-47443	9	2	12(1	CARDINAL
cjfa-47443	10	1	http://dx.doi	PERSON
cjfa-47443	11	1	org/10.12775	PERSON
cjfa-47443	11	2	cjfa.2023.001 dalia abrach	PERSON
cjfa-47443	11	3	lebanese	NORP
cjfa-47443	11	4	khalil feghali**	PERSON
cjfa-47443	11	5	lebanese	NORP
cjfa-47443	12	1	j e l	PERSON
cjfa-47443	13	1	lebanese	NORP
cjfa-47443	15	1	250	CARDINAL
cjfa-47443	15	2	lebanese	NORP
cjfa-47443	16	1	207	CARDINAL
cjfa-47443	16	2	lebanese	NORP
cjfa-47443	17	1	lebanese	NORP
cjfa-47443	19	1	dalia abrach	PERSON
cjfa-47443	19	2	khalil feghali1010	PERSON
cjfa-47443	19	3	lebanese	NORP
cjfa-47443	19	4	the years	DATE
cjfa-47443	19	5	belanès & lajmi	ORG
cjfa-47443	19	6	2022	CARDINAL
cjfa-47443	21	1	obert & mairesse	ORG
cjfa-47443	21	2	2015	DATE
cjfa-47443	22	1	dit hauret	PERSON
cjfa-47443	22	2	2003a	DATE
cjfa-47443	22	3	diallo & diop	ORG
cjfa-47443	22	4	2020	DATE
cjfa-47443	23	1	2015	DATE
cjfa-47443	24	1	1	CARDINAL
cjfa-47443	24	2	2	CARDINAL
cjfa-47443	24	3	3	CARDINAL
cjfa-47443	24	4	lebanese	NORP
cjfa-47443	25	1	lebanese	NORP
cjfa-47443	26	1	lebanese	NORP
cjfa-47443	28	1	second	ORDINAL
cjfa-47443	28	2	1111	DATE
cjfa-47443	28	3	section 3	LAW
cjfa-47443	29	1	4	CARDINAL
cjfa-47443	29	2	section 6	DATE
cjfa-47443	30	1	lebanese	NORP
cjfa-47443	31	1	jonquiere & joras	ORG
cjfa-47443	31	2	2015	DATE
cjfa-47443	32	1	2012	DATE
cjfa-47443	32	2	de graaf	PERSON
cjfa-47443	32	3	2019	DATE
cjfa-47443	33	1	cea	ORG
cjfa-47443	33	2	2014	DATE
cjfa-47443	34	1	oboh & oyewumi	ORG
cjfa-47443	34	2	2020	DATE
cjfa-47443	35	1	zahmatkesh & rezazadeh	ORG
cjfa-47443	35	2	2017	DATE
cjfa-47443	36	1	the international federation of accountants	ORG
cjfa-47443	36	2	2006	DATE
cjfa-47443	36	3	ardelean & tiron-tudor	ORG
cjfa-47443	36	4	2018	DATE
cjfa-47443	38	1	dit hauret	PERSON
cjfa-47443	38	2	2003b	DATE
cjfa-47443	39	1	neu, saxton, everett & rahaman	ORG
cjfa-47443	39	2	2022	CARDINAL
cjfa-47443	40	1	latan	GPE
cjfa-47443	40	2	jabbour & lopes de sousa jabbour,	ORG
cjfa-47443	40	3	2019	DATE
cjfa-47443	41	1	dalia abrach	PERSON
cjfa-47443	41	2	khalil feghali1212	PERSON
cjfa-47443	41	3	the lebanese association of certified	ORG
cjfa-47443	41	4	resolution 463/1	LAW
cjfa-47443	41	5	lebanon	GPE
cjfa-47443	41	6	2006	DATE
cjfa-47443	42	1	first	ORDINAL
cjfa-47443	43	1	isqm1	DATE
cjfa-47443	43	2	200	CARDINAL
cjfa-47443	43	3	220	CARDINAL
cjfa-47443	44	1	isqm1	DATE
cjfa-47443	44	2	2020	DATE
cjfa-47443	45	1	220	CARDINAL
cjfa-47443	45	2	isqm1	DATE
cjfa-47443	46	1	isa 200	DATE
cjfa-47443	48	1	obert & mairesse	ORG
cjfa-47443	48	2	2015	DATE
cjfa-47443	49	1	2017	CARDINAL
cjfa-47443	49	2	diallo & diop	ORG
cjfa-47443	49	3	2020	DATE
cjfa-47443	50	1	diallo & diop	ORG
cjfa-47443	50	2	2020	DATE
cjfa-47443	51	1	1313	CARDINAL
cjfa-47443	51	2	belanès & lajmi	ORG
cjfa-47443	51	3	2022	CARDINAL
cjfa-47443	51	4	chaudey	ORG
cjfa-47443	51	5	2014	DATE
cjfa-47443	53	1	hess	ORG
cjfa-47443	53	2	haney & macphail	ORG
cjfa-47443	53	3	2017	DATE
cjfa-47443	54	1	2016	DATE
cjfa-47443	54	2	dit hauret	PERSON
cjfa-47443	54	3	2003b	DATE
cjfa-47443	55	1	2019	DATE
cjfa-47443	58	1	kohlberg	PERSON
cjfa-47443	58	2	ben hamadi	PERSON
cjfa-47443	58	3	2020	DATE
cjfa-47443	59	1	kohlberg	ORG
cjfa-47443	59	2	1968	DATE
cjfa-47443	59	3	2012	DATE
cjfa-47443	60	1	2019	DATE
cjfa-47443	61	1	dit hauret	PERSON
cjfa-47443	61	2	2003b	DATE
cjfa-47443	63	1	dit hauret	PERSON
cjfa-47443	63	2	2003a	DATE
cjfa-47443	65	1	dalia abrach	GPE
cjfa-47443	65	2	khalil feghali1414	PERSON
cjfa-47443	65	3	nielsen	ORG
cjfa-47443	65	4	2016	DATE
cjfa-47443	71	1	lebanese	NORP
cjfa-47443	72	1	lebanese	NORP
cjfa-47443	73	1	lebanese	NORP
cjfa-47443	74	1	lebanese	NORP
cjfa-47443	77	1	lebanese	NORP
cjfa-47443	78	1	first	ORDINAL
cjfa-47443	78	2	lebanese	NORP
cjfa-47443	79	1	1515	CARDINAL
cjfa-47443	79	2	lebanon	GPE
cjfa-47443	80	1	310	CARDINAL
cjfa-47443	81	1	2016	CARDINAL
cjfa-47443	81	2	1468	CARDINAL
cjfa-47443	81	3	596	CARDINAL
cjfa-47443	82	1	250	CARDINAL
cjfa-47443	82	2	lebanon	GPE
cjfa-47443	83	1	arabic	LANGUAGE
cjfa-47443	84	1	207	CARDINAL
cjfa-47443	84	2	summer 2021	DATE
cjfa-47443	84	3	147	CARDINAL
cjfa-47443	84	4	60	CARDINAL
cjfa-47443	86	1	1	CARDINAL
cjfa-47443	87	1	1468 147 10.01%	PERCENT
cjfa-47443	87	2	596 60 10.07%	PERCENT
cjfa-47443	87	3	2064 207 10.03%	MONEY
cjfa-47443	88	1	207	CARDINAL
cjfa-47443	88	2	lebanese	NORP
cjfa-47443	88	3	2064	CARDINAL
cjfa-47443	88	4	95%	PERCENT
cjfa-47443	89	1	more than 6.35%	PERCENT
cjfa-47443	89	2	hardwick	ORG
cjfa-47443	89	3	2022	CARDINAL
cjfa-47443	91	1	dalia abrach	PERSON
cjfa-47443	91	2	khalil feghali1616	PERSON
cjfa-47443	92	1	fidelity	ORG
cjfa-47443	93	1	0.782	CARDINAL
cjfa-47443	94	1	three	CARDINAL
cjfa-47443	95	1	lebanese	NORP
cjfa-47443	95	2	five	CARDINAL
cjfa-47443	96	1	lebanese	NORP
cjfa-47443	96	2	60%	PERCENT
cjfa-47443	97	1	2	CARDINAL
cjfa-47443	98	1	lebanese	NORP
cjfa-47443	98	2	170 82.1%	PERCENT
cjfa-47443	98	3	140 67.6%	PERCENT
cjfa-47443	98	4	0.7	CARDINAL
cjfa-47443	98	5	nunnally, 1978	DATE
cjfa-47443	99	1	1717	DATE
cjfa-47443	99	2	157	CARDINAL
cjfa-47443	99	3	75.8%	PERCENT
cjfa-47443	99	4	187 90.3%	PERCENT
cjfa-47443	99	5	128 61.8%	PERCENT
cjfa-47443	100	1	carolita & rahardjo	ORG
cjfa-47443	100	2	2012	DATE
cjfa-47443	100	3	feghali	ORG
cjfa-47443	100	4	2015	DATE
cjfa-47443	100	5	zahmatkesh & rezazadeh	ORG
cjfa-47443	100	6	2017	CARDINAL
cjfa-47443	100	7	2021	CARDINAL
cjfa-47443	101	1	carolita & rahardjo	ORG
cjfa-47443	101	2	2012	DATE
cjfa-47443	102	1	zahmatkesh & rezazadeh	ORG
cjfa-47443	102	2	2017	DATE
cjfa-47443	103	1	lebanese	NORP
cjfa-47443	103	2	2015	DATE
cjfa-47443	105	1	hakim chaar	PERSON
cjfa-47443	105	2	2015	DATE
cjfa-47443	105	3	lebanese	NORP
cjfa-47443	106	1	two	CARDINAL
cjfa-47443	106	2	lebanon	GPE
cjfa-47443	109	1	2	CARDINAL
cjfa-47443	110	1	dalia abrach	PERSON
cjfa-47443	110	2	khalil feghali1818	PERSON
cjfa-47443	110	3	first	ORDINAL
cjfa-47443	110	4	isqm1	DATE
cjfa-47443	110	5	isa 220	DATE
cjfa-47443	110	6	lebanese	NORP
cjfa-47443	110	7	3	CARDINAL
cjfa-47443	110	8	52.7%	PERCENT
cjfa-47443	111	1	2021	CARDINAL
cjfa-47443	113	1	2015	DATE
cjfa-47443	115	1	lebanese	NORP
cjfa-47443	115	2	72.5%	PERCENT
cjfa-47443	117	1	ben hamadi	PERSON
cjfa-47443	117	2	2020	DATE
cjfa-47443	118	1	2021	CARDINAL
cjfa-47443	120	1	lebanese	NORP
cjfa-47443	121	1	2021	CARDINAL
cjfa-47443	122	1	3	CARDINAL
cjfa-47443	123	1	lebanese	NORP
cjfa-47443	123	2	98 47.3%	PERCENT
cjfa-47443	123	3	52.7%	PERCENT
cjfa-47443	123	4	207 100%	PERCENT
cjfa-47443	123	5	1919	DATE
cjfa-47443	123	6	150	CARDINAL
cjfa-47443	123	7	72.5%	PERCENT
cjfa-47443	123	8	57 27.5%	PERCENT
cjfa-47443	123	9	207 100%	PERCENT
cjfa-47443	124	1	172 83.1%	PERCENT
cjfa-47443	124	2	16.9%	PERCENT
cjfa-47443	124	3	207 100%	PERCENT
cjfa-47443	124	4	149 72.0%	PERCENT
cjfa-47443	124	5	28.0%	PERCENT
cjfa-47443	124	6	207 100%	PERCENT
cjfa-47443	125	1	200	CARDINAL
cjfa-47443	126	1	lebanese	NORP
cjfa-47443	127	1	83.1%	PERCENT
cjfa-47443	127	2	72%	PERCENT
cjfa-47443	128	1	two	CARDINAL
cjfa-47443	129	1	second	ORDINAL
cjfa-47443	131	1	2021	CARDINAL
cjfa-47443	133	1	3	CARDINAL
cjfa-47443	133	2	dalia abrach	PERSON
cjfa-47443	133	3	khalil feghali2020	PERSON
cjfa-47443	133	4	51.2%	PERCENT
cjfa-47443	133	5	4	CARDINAL
cjfa-47443	133	6	2016	DATE
cjfa-47443	135	1	4	CARDINAL
cjfa-47443	136	1	101 48.8%	PERCENT
cjfa-47443	136	2	106 51.2%	PERCENT
cjfa-47443	136	3	207 100%	PERCENT
cjfa-47443	137	1	lebanese	NORP
cjfa-47443	137	2	5	CARDINAL
cjfa-47443	137	3	0.05	CARDINAL
cjfa-47443	140	1	lebanese	NORP
cjfa-47443	141	1	0.781	CARDINAL
cjfa-47443	141	2	0.05	CARDINAL
cjfa-47443	142	1	lebanese	NORP
cjfa-47443	143	1	2121	CARDINAL
cjfa-47443	143	2	5	CARDINAL
cjfa-47443	144	1	lebanese	NORP
cjfa-47443	144	2	1	CARDINAL
cjfa-47443	145	1	32 0.15	CARDINAL
cjfa-47443	145	2	207 1.00	CARDINAL
cjfa-47443	145	3	1	CARDINAL
cjfa-47443	145	4	101 0.49 0.50	QUANTITY
cjfa-47443	145	5	2	CARDINAL
cjfa-47443	145	6	106 0.51	CARDINAL
cjfa-47443	145	7	207 1.00	CARDINAL
cjfa-47443	145	8	1	CARDINAL
cjfa-47443	145	9	2	CARDINAL
cjfa-47443	145	10	86 0.42	CARDINAL
cjfa-47443	145	11	207 1.00	CARDINAL
cjfa-47443	146	1	o	DATE
cjfa-47443	147	1	2016	DATE
cjfa-47443	148	1	6	CARDINAL
cjfa-47443	149	1	2016	DATE
cjfa-47443	151	1	2015	DATE
cjfa-47443	152	1	el azhary	ORG
cjfa-47443	152	2	taouab	GPE
cjfa-47443	152	3	2016	DATE
cjfa-47443	152	4	diallo	ORG
cjfa-47443	152	5	diop	PERSON
cjfa-47443	152	6	2020	DATE
cjfa-47443	153	1	dalia abrach	PERSON
cjfa-47443	153	2	khalil feghali2222	PERSON
cjfa-47443	153	3	6	CARDINAL
cjfa-47443	153	4	pearson khi-deux	PERSON
cjfa-47443	153	5	66.394	CARDINAL
cjfa-47443	153	6	48.719	MONEY
cjfa-47443	154	1	0.656 0.485 n 207 207	MONEY
cjfa-47443	155	1	lebanese	NORP
cjfa-47443	157	1	lebanese	NORP
cjfa-47443	158	1	two	CARDINAL
cjfa-47443	158	2	0.843	CARDINAL
cjfa-47443	159	1	lemeshow	PERSON
cjfa-47443	160	1	0.709	CARDINAL
cjfa-47443	160	2	0.05	CARDINAL
cjfa-47443	161	1	lebanese	NORP
cjfa-47443	162	1	second	ORDINAL
cjfa-47443	162	2	7	CARDINAL
cjfa-47443	162	3	lebanese	NORP
cjfa-47443	163	1	lebanese	NORP
cjfa-47443	164	1	2016	DATE
cjfa-47443	166	1	dit hauret	PERSON
cjfa-47443	166	2	2003b	DATE
cjfa-47443	166	3	el azhary & taouab	ORG
cjfa-47443	166	4	2016	DATE
cjfa-47443	166	5	2021	CARDINAL
cjfa-47443	167	1	2323	CARDINAL
cjfa-47443	167	2	7	CARDINAL
cjfa-47443	167	3	lebanese	NORP
cjfa-47443	168	1	3.998	MONEY
cjfa-47443	168	2	25.453	CARDINAL
cjfa-47443	168	3	36.701	MONEY
cjfa-47443	168	4	1.805	MONEY
cjfa-47443	168	5	3.161 0.906	MONEY
cjfa-47443	168	6	23.600	MONEY
cjfa-47443	168	7	4.383 26.451 0.000	QUANTITY
cjfa-47443	168	8	o	DATE
cjfa-47443	169	1	third	ORDINAL
cjfa-47443	170	1	lebanon	GPE
cjfa-47443	170	2	2021	CARDINAL
cjfa-47443	171	1	arab	NORP
cjfa-47443	171	2	countriescomparison	GPE
cjfa-47443	171	3	arab	NORP
cjfa-47443	171	4	first	ORDINAL
cjfa-47443	171	5	lebanese	NORP
cjfa-47443	172	1	arab	NORP
cjfa-47443	173	1	yemen	GPE
cjfa-47443	173	2	egypt	GPE
cjfa-47443	174	1	first	ORDINAL
cjfa-47443	174	2	alaidaros,	PERSON
cjfa-47443	174	3	abdul ghani	PERSON
cjfa-47443	174	4	idris	PERSON
cjfa-47443	174	5	2014	DATE
cjfa-47443	174	6	yemeni	NORP
cjfa-47443	175	1	2019	CARDINAL
cjfa-47443	175	2	egyptian	NORP
cjfa-47443	176	1	abdel2	PERSON
cjfa-47443	177	1	dalia abrach	PERSON
cjfa-47443	177	2	khalil feghali2424 hak	PERSON
cjfa-47443	177	3	al.	PERSON
cjfa-47443	177	4	2019	DATE
cjfa-47443	178	1	saudi arabia	GPE
cjfa-47443	178	2	four	CARDINAL
cjfa-47443	178	3	around 80%	PERCENT
cjfa-47443	178	4	saudi arabia	GPE
cjfa-47443	179	1	zureigat	ORG
cjfa-47443	179	2	2014	DATE
cjfa-47443	180	1	mohammad al mojil	PERSON
cjfa-47443	180	2	mmg	ORG
cjfa-47443	180	3	etihad	GPE
cjfa-47443	180	4	2014	DATE
cjfa-47443	180	5	one	CARDINAL
cjfa-47443	180	6	four	CARDINAL
cjfa-47443	180	7	2018	DATE
cjfa-47443	181	1	four	CARDINAL
cjfa-47443	181	2	zureigat	ORG
cjfa-47443	181	3	2014	DATE
cjfa-47443	182	1	saudi arabia	GPE
cjfa-47443	182	2	mmg (zerban,	ORG
cjfa-47443	182	3	2018	DATE
cjfa-47443	183	1	lebanon	GPE
cjfa-47443	185	1	lebanese	NORP
cjfa-47443	185	2	2015	DATE
cjfa-47443	187	1	belanès & lajmi	ORG
cjfa-47443	187	2	2022	CARDINAL
cjfa-47443	188	1	lebanon	GPE
cjfa-47443	189	1	lebanese	NORP
cjfa-47443	190	1	lebanese	NORP
cjfa-47443	191	1	2525	CARDINAL
cjfa-47443	191	2	lebanese	NORP
cjfa-47443	192	1	lebanese	NORP
cjfa-47443	192	2	isqm1	DATE
cjfa-47443	192	3	isa 220	ORG
cjfa-47443	193	1	lebanon	GPE
cjfa-47443	194	1	second	ORDINAL
cjfa-47443	195	1	lebanese	NORP
cjfa-47443	196	1	lebanese	NORP
cjfa-47443	197	1	lebanese	NORP
cjfa-47443	197	2	2016	DATE
cjfa-47443	198	1	lebanese	NORP
cjfa-47443	199	1	2015	DATE
cjfa-47443	200	1	dit hauret	PERSON
cjfa-47443	200	2	2003b	DATE
cjfa-47443	200	3	el azhary & taouab	ORG
cjfa-47443	200	4	2016	DATE
cjfa-47443	203	1	arab	NORP
cjfa-47443	203	2	egypt	GPE
cjfa-47443	203	3	yemen	GPE
cjfa-47443	204	1	saudi arabia	GPE
cjfa-47443	204	2	2018	DATE
cjfa-47443	205	1	dalia abrach	PERSON
cjfa-47443	205	2	khalil feghali2626	PERSON
cjfa-47443	205	3	a.	PERSON
cjfa-47443	205	4	a., & mclaughlin	ORG
cjfa-47443	205	5	c.	PERSON
cjfa-47443	205	6	2019	DATE
cjfa-47443	206	1	egypt	GPE
cjfa-47443	207	1	international journal of ethic	ORG
cjfa-47443	207	2	35(4	CARDINAL
cjfa-47443	207	3	558	CARDINAL
cjfa-47443	209	1	adekoya	GPE
cjfa-47443	209	2	a.c.	GPE
cjfa-47443	209	3	oboh	GPE
cjfa-47443	209	4	c.s.	GPE
cjfa-47443	209	5	2020	DATE
cjfa-47443	210	1	nigeria	GPE
cjfa-47443	211	1	6	CARDINAL
cjfa-47443	211	2	1-8	DATE
cjfa-47443	213	1	org/10.1016/j.heliyon.2020.e04271	TIME
cjfa-47443	214	1	al-aidaros	PERSON
cjfa-47443	214	2	a.h.	GPE
cjfa-47443	214	3	abdul ghani	PERSON
cjfa-47443	214	4	a., & idris	ORG
cjfa-47443	214	5	2014	DATE
cjfa-47443	215	1	yemen	GPE
cjfa-47443	216	1	3(4	CARDINAL
cjfa-47443	216	2	1797-1808	DATE
cjfa-47443	217	1	ardelean, a., & tirontudor	ORG
cjfa-47443	217	2	a.	PERSON
cjfa-47443	217	3	2018	DATE
cjfa-47443	219	1	16(4	CARDINAL
cjfa-47443	219	2	527-543	CARDINAL
cjfa-47443	220	1	dx.doi.org/10.20869/auditf/2018/152/022	ORG
cjfa-47443	221	1	baratay	PERSON
cjfa-47443	222	1	dscg 4	PERSON
cjfa-47443	222	2	5th	ORDINAL
cjfa-47443	223	1	paris	GPE
cjfa-47443	224	1	gualino	PERSON
cjfa-47443	225	1	ben hamadi	PERSON
cjfa-47443	225	2	2020	DATE
cjfa-47443	226	1	tunisia	GPE
cjfa-47443	227	1	comptabilité contrôle audit	ORG
cjfa-47443	227	2	35	CARDINAL
cjfa-47443	230	1	carolita	GPE
cjfa-47443	230	2	m.k.	GPE
cjfa-47443	230	3	s.n.	GPE
cjfa-47443	230	4	2012	DATE
cjfa-47443	232	1	semarang	GPE
cjfa-47443	233	1	diponegoro journal of accounting	ORG
cjfa-47443	233	2	1(2	CARDINAL
cjfa-47443	233	3	1-11	CARDINAL
cjfa-47443	234	1	cercle d’ethique des affaires	ORG
cjfa-47443	234	2	cea	ORG
cjfa-47443	235	1	2014	DATE
cjfa-47443	237	1	29.6.2021	CARDINAL
cjfa-47443	238	1	chaari	PERSON
cjfa-47443	238	2	h.f.	GPE
cjfa-47443	238	3	belanès, a., & lajmi	ORG
cjfa-47443	238	4	a.	PERSON
cjfa-47443	238	5	2022	CARDINAL
cjfa-47443	240	1	copernican journal of finance & accounting	ORG
cjfa-47443	240	2	29–47	CARDINAL
cjfa-47443	242	1	2012	DATE
cjfa-47443	245	1	vuibert	PERSON
cjfa-47443	245	2	14(1	CARDINAL
cjfa-47443	245	3	1	CARDINAL
cjfa-47443	246	1	chaudey	ORG
cjfa-47443	246	2	m.	PERSON
cjfa-47443	246	3	2014	DATE
cjfa-47443	248	1	paris	GPE
cjfa-47443	248	2	armand colin	PERSON
cjfa-47443	249	1	de graaf	PERSON
cjfa-47443	250	1	2019	CARDINAL
cjfa-47443	252	1	157	CARDINAL
cjfa-47443	252	2	933–947	CARDINAL
cjfa-47443	254	1	phang	ORG
cjfa-47443	254	2	s.	GPE
cjfa-47443	254	3	prasad, a., & webste	ORG
cjfa-47443	254	4	j.	PERSON
cjfa-47443	254	5	2021	CARDINAL
cjfa-47443	256	1	journal of business ethics	ORG
cjfa-47443	258	1	diallo	ORG
cjfa-47443	258	2	kh.	ORG
cjfa-47443	258	3	2020	DATE
cjfa-47443	260	1	du contrôle	PERSON
cjfa-47443	260	2	de la comptabilité et de l’audit	ORG
cjfa-47443	260	3	4(4	CARDINAL
cjfa-47443	260	4	191	CARDINAL
cjfa-47443	260	5	217	CARDINAL
cjfa-47443	261	1	el azhary	GPE
cjfa-47443	261	2	n., & taouab	ORG
cjfa-47443	261	3	2016	CARDINAL
cjfa-47443	263	1	european scientific journal	ORG
cjfa-47443	263	2	158	CARDINAL
cjfa-47443	264	1	https://dx.doi.org/10.19044/esj.2016	PERSON
cjfa-47443	265	1	2727	CARDINAL
cjfa-47443	265	2	k.	PERSON
cjfa-47443	265	3	2015	DATE
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cjfa-47443	268	1	l’harmattan	GPE
cjfa-47443	269	1	hakim chaar	PERSON
cjfa-47443	269	2	r., & bizri	ORG
cjfa-47443	269	3	r.	GPE
cjfa-47443	269	4	2015	DATE
cjfa-47443	270	1	lebanon	GPE
cjfa-47443	271	1	5(3	CARDINAL
cjfa-47443	271	2	13	CARDINAL
cjfa-47443	272	1	hardwick	ORG
cjfa-47443	273	1	2022	CARDINAL
cjfa-47443	274	1	18.03.2022	CARDINAL
cjfa-47443	275	1	hess	PERSON
cjfa-47443	275	2	d.	NORP
cjfa-47443	275	3	haney	ORG
cjfa-47443	275	4	m., & macphail	ORG
cjfa-47443	275	5	2017	CARDINAL
cjfa-47443	277	1	11(1	CARDINAL
cjfa-47443	277	2	1-9	DATE
cjfa-47443	279	1	jonquières	PERSON
cjfa-47443	279	2	m., & joras	ORG
cjfa-47443	279	3	2015	DATE
cjfa-47443	281	1	paris	GPE
cjfa-47443	281	2	ems	ORG
cjfa-47443	282	1	kohlberg	ORG
cjfa-47443	282	2	1968	DATE
cjfa-47443	284	1	39(4	CARDINAL
cjfa-47443	284	2	1013-1062	CARDINAL
cjfa-47443	286	1	latan	GPE
cjfa-47443	286	2	h.	PERSON
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cjfa-47443	286	4	c.j.	GPE
cjfa-47443	286	5	lopes de sousa jabbour	PERSON
cjfa-47443	286	6	a.b.	GPE
cjfa-47443	286	7	2019	DATE
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cjfa-47443	288	2	289	CARDINAL
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cjfa-47443	292	1	éthique et économique	ORG
cjfa-47443	292	2	6(1	CARDINAL
cjfa-47443	292	3	1-11.26	CARDINAL
cjfa-47443	293	1	neu	PERSON
cjfa-47443	293	2	d.	NORP
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cjfa-47443	293	4	g., everett	PERSON
cjfa-47443	293	5	j.d.	GPE
cjfa-47443	293	6	a.	PERSON
cjfa-47443	293	7	2022	CARDINAL
cjfa-47443	295	1	27(1	CARDINAL
cjfa-47443	295	2	75-94	CARDINAL
cjfa-47443	297	1	nielsen	PERSON
cjfa-47443	297	2	r.	PERSON
cjfa-47443	297	3	2016	CARDINAL
cjfa-47443	299	1	135	CARDINAL
cjfa-47443	299	2	419–428	CARDINAL
cjfa-47443	301	1	nunnally	PERSON
cjfa-47443	301	2	j.c.	PERSON
cjfa-47443	301	3	1978	DATE
cjfa-47443	302	1	2nd	ORDINAL
cjfa-47443	303	1	mcgrawhill.	ORG
cjfa-47443	304	1	obert	PERSON
cjfa-47443	304	2	r., & mairesse	ORG
cjfa-47443	304	3	m. (	PERSON
cjfa-47443	304	4	2015	DATE
cjfa-47443	305	1	dscg4	PERSON
cjfa-47443	305	2	6th	ORDINAL
cjfa-47443	306	1	france	GPE
cjfa-47443	306	2	dunod	PERSON
cjfa-47443	307	1	dit hauret	PERSON
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cjfa-47443	309	1	contrôle stratégie	ORG
cjfa-47443	309	2	6(3	CARDINAL
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cjfa-47443	309	4	dit hauret	PERSON
cjfa-47443	309	5	c.	PERSON
cjfa-47443	309	6	2003b	DATE
cjfa-47443	311	1	6(147	CARDINAL
cjfa-47443	311	2	105	CARDINAL
cjfa-47443	313	1	the international federation of accountants	ORG
cjfa-47443	314	1	2006	DATE
cjfa-47443	316	1	06.05.2021	CARDINAL
cjfa-47443	317	1	the lebanese association of certified public accountants	ORG
cjfa-47443	318	1	2006	DATE
cjfa-47443	319	1	lebanon	GPE
cjfa-47443	319	2	2006	DATE
cjfa-47443	320	1	r. 463/1(leb	PERSON
cjfa-47443	321	1	feghali	ORG
cjfa-47443	321	2	k.	PERSON
cjfa-47443	321	3	2015	DATE
cjfa-47443	323	1	paris	GPE
cjfa-47443	324	1	hakim chaar	PERSON
cjfa-47443	324	2	r., & bizri	ORG
cjfa-47443	324	3	r.	GPE
cjfa-47443	324	4	2015	DATE
cjfa-47443	325	1	lebanon	GPE
cjfa-47443	326	1	5(3	CARDINAL
cjfa-47443	326	2	13	CARDINAL
cjfa-47443	327	1	hardwick	ORG
cjfa-47443	328	1	2022	CARDINAL
cjfa-47443	329	1	18.03.2022	CARDINAL
cjfa-47443	330	1	hess	PERSON
cjfa-47443	330	2	d.	NORP
cjfa-47443	330	3	haney	ORG
cjfa-47443	330	4	m., & macphail	ORG
cjfa-47443	330	5	2017	CARDINAL
cjfa-47443	332	1	11(1	CARDINAL
cjfa-47443	332	2	1-9	CARDINAL
cjfa-47443	335	1	m., & joras	ORG
cjfa-47443	335	2	2015	DATE
cjfa-47443	337	1	paris	GPE
cjfa-47443	337	2	ems	ORG
cjfa-47443	338	1	kohlberg	ORG
cjfa-47443	338	2	1968	DATE
cjfa-47443	340	1	39(4	CARDINAL
cjfa-47443	340	2	1013-1062	CARDINAL
cjfa-47443	341	1	latan	GPE
cjfa-47443	341	2	h.	PERSON
cjfa-47443	341	3	jabbour	GPE
cjfa-47443	341	4	c.j.	GPE
cjfa-47443	341	5	lopes de sousa jabbour	PERSON
cjfa-47443	341	6	a.b.	GPE
cjfa-47443	341	7	2019	DATE
cjfa-47443	343	1	155	CARDINAL
cjfa-47443	343	2	289	CARDINAL
cjfa-47443	345	1	michelik	PERSON
cjfa-47443	345	2	2008	DATE
cjfa-47443	347	1	éthique et économique	ORG
cjfa-47443	347	2	6(1	CARDINAL
cjfa-47443	347	3	1-11.26	CARDINAL
cjfa-47443	348	1	neu	PERSON
cjfa-47443	348	2	d.	NORP
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cjfa-47443	348	4	g., everett	PERSON
cjfa-47443	348	5	j.d.	GPE
cjfa-47443	348	6	a.	PERSON
cjfa-47443	348	7	2022	CARDINAL
cjfa-47443	350	1	27(1	CARDINAL
cjfa-47443	350	2	75-94	CARDINAL
cjfa-47443	352	1	nielsen	PERSON
cjfa-47443	352	2	r.	PERSON
cjfa-47443	352	3	2016	CARDINAL
cjfa-47443	354	1	135	CARDINAL
cjfa-47443	354	2	419–428	CARDINAL
cjfa-47443	356	1	nunnally	PERSON
cjfa-47443	356	2	j.c.	PERSON
cjfa-47443	356	3	1978	DATE
cjfa-47443	357	1	2nd	ORDINAL
cjfa-47443	358	1	mcgrawhill.	ORG
cjfa-47443	359	1	obert	PERSON
cjfa-47443	359	2	r., & mairesse	ORG
cjfa-47443	359	3	m. (	PERSON
cjfa-47443	359	4	2015	DATE
cjfa-47443	360	1	dscg4	PERSON
cjfa-47443	360	2	6th	ORDINAL
cjfa-47443	361	1	france	GPE
cjfa-47443	361	2	dunod	PERSON
cjfa-47443	362	1	dit hauret	PERSON
cjfa-47443	362	2	2003a	DATE
cjfa-47443	364	1	contrôle stratégie	ORG
cjfa-47443	364	2	6(3	CARDINAL
cjfa-47443	364	3	117 136	CARDINAL
cjfa-47443	365	1	dit hauret	PERSON
cjfa-47443	365	2	c.	PERSON
cjfa-47443	365	3	2003b	DATE
cjfa-47443	367	1	6(147	CARDINAL
cjfa-47443	367	2	105117	DATE
cjfa-47443	369	1	the international federation of accountants	ORG
cjfa-47443	370	1	2006	DATE
cjfa-47443	372	1	06.05.2021	CARDINAL
cjfa-47443	373	1	the lebanese association of certified public accountants	ORG
cjfa-47443	374	1	2006	DATE
cjfa-47443	375	1	lebanon	GPE
cjfa-47443	375	2	2006	DATE
cjfa-47443	376	1	r. 463/1(leb	PERSON
cjfa-47443	377	1	msclkid=7920a865c67211eca9b838664dcf0d3d (accessed?المهنية	ORG
cjfa-47443	378	1	the lebanese association of certified public accountants	ORG
cjfa-47443	379	1	2006	DATE
cjfa-47443	380	1	lebanon	GPE
cjfa-47443	380	2	2006	DATE
cjfa-47443	381	1	r. 463/1(leb	PERSON
cjfa-47443	383	1	the lebanese association of certified public accountants	ORG
cjfa-47443	384	1	2006	DATE
cjfa-47443	385	1	lebanon	GPE
cjfa-47443	385	2	2006	DATE
cjfa-47443	386	1	r. 463/1(leb	PERSON
cjfa-47443	388	1	the lebanese association of certified public accountants	ORG
cjfa-47443	389	1	2006	DATE
cjfa-47443	390	1	lebanon	GPE
cjfa-47443	390	2	2006	DATE
cjfa-47443	391	1	r. 463/1(leb	PERSON
cjfa-47443	393	1	aasb	PERSON
cjfa-47443	394	1	2020	DATE
cjfa-47443	395	1	1	CARDINAL
cjfa-47443	396	1	23.06.2021	CARDINAL
cjfa-47443	397	1	zahmatkesh,	ORG
cjfa-47443	397	2	s., & rezazadeh	ORG
cjfa-47443	397	3	j. (	ORG
cjfa-47443	397	4	2017	CARDINAL
cjfa-47443	399	1	15	CARDINAL
cjfa-47443	399	2	79	CARDINAL
cjfa-47443	400	1	msclkid=7920a865c67211eca9b838664dcf0d3d	PERSON
cjfa-47443	400	2	22.07.2021	CARDINAL
cjfa-47443	402	1	2020	DATE
cjfa-47443	403	1	1	CARDINAL
cjfa-47443	404	1	23.06.2021	CARDINAL
cjfa-47443	405	1	zahmatkesh,	ORG
cjfa-47443	405	2	s., & rezazadeh	ORG
cjfa-47443	405	3	j. (	ORG
cjfa-47443	405	4	2017	CARDINAL
cjfa-47443	407	1	15	CARDINAL
cjfa-47443	407	2	79	CARDINAL
cjfa-47443	409	1	dalia abrach	PERSON
cjfa-47443	409	2	khalil feghali2828	PERSON
cjfa-47443	409	3	2018	DATE
cjfa-47443	410	1	enron	ORG
cjfa-47443	410	2	saudi arabia	GPE
cjfa-47443	411	1	7(1	CARDINAL
cjfa-47443	411	2	1-18	CARDINAL
cjfa-47443	413	1	zureigat	PERSON
cjfa-47443	413	2	q.	PERSON
cjfa-47443	413	3	2014	DATE
cjfa-47443	414	1	saudi arabia	GPE
cjfa-47443	415	1	global journal of management and business research	ORG
cjfa-47443	415	2	14(5	CARDINAL
cjfa-47443	415	3	67	CARDINAL