id	sid	tid	token	lemma	pos
cjfa-30901	1	1	copernican	copernican	PROPN
cjfa-30901	1	2	journal	journal	PROPN
cjfa-30901	1	3	of	of	ADP
cjfa-30901	1	4	finance	finance	PROPN
cjfa-30901	1	5	&	&	CCONJ
cjfa-30901	1	6	accounting	accounting	PROPN
cjfa-30901	1	7	e	e	PROPN
cjfa-30901	1	8	-	-	PROPN
cjfa-30901	1	9	issn	issn	PROPN
cjfa-30901	1	10	2300	2300	NUM
cjfa-30901	1	11	-	-	SYM
cjfa-30901	1	12	3065	3065	NUM
cjfa-30901	1	13	p	p	PROPN
cjfa-30901	1	14	-	-	PUNCT
cjfa-30901	1	15	issn	issn	PROPN
cjfa-30901	1	16	2300	2300	NUM
cjfa-30901	1	17	-	-	SYM
cjfa-30901	1	18	12402020	12402020	NUM
cjfa-30901	1	19	,	,	PUNCT
cjfa-30901	1	20	volume	volume	NOUN
cjfa-30901	1	21	9	9	NUM
cjfa-30901	1	22	,	,	PUNCT
cjfa-30901	1	23	issue	issue	NOUN
cjfa-30901	1	24	1	1	NUM
cjfa-30901	1	25	date	date	NOUN
cjfa-30901	1	26	of	of	ADP
cjfa-30901	1	27	submission	submission	NOUN
cjfa-30901	1	28	:	:	PUNCT
cjfa-30901	1	29	april	april	PROPN
cjfa-30901	1	30	12	12	NUM
cjfa-30901	1	31	,	,	PUNCT
cjfa-30901	1	32	2020	2020	NUM
cjfa-30901	1	33	;	;	PUNCT
cjfa-30901	1	34	date	date	NOUN
cjfa-30901	1	35	of	of	ADP
cjfa-30901	1	36	acceptance	acceptance	NOUN
cjfa-30901	1	37	:	:	PUNCT
cjfa-30901	1	38	june	june	PROPN
cjfa-30901	1	39	15	15	NUM
cjfa-30901	1	40	,	,	PUNCT
cjfa-30901	1	41	2020	2020	NUM
cjfa-30901	1	42	.	.	PUNCT
cjfa-30901	2	1	*	*	PUNCT
cjfa-30901	2	2	contact	contact	NOUN
cjfa-30901	2	3	information	information	NOUN
cjfa-30901	2	4	:	:	PUNCT
cjfa-30901	3	1	eleyeledgovernor@gmail.com	eleyeledgovernor@gmail.com	PROPN
cjfa-30901	3	2	,	,	PUNCT
cjfa-30901	3	3	department	department	NOUN
cjfa-30901	3	4	of	of	ADP
cjfa-30901	3	5	accountancy	accountancy	PROPN
cjfa-30901	3	6	,	,	PUNCT
cjfa-30901	3	7	kwara	kwara	PROPN
cjfa-30901	3	8	state	state	PROPN
cjfa-30901	3	9	polytechnic	polytechnic	PROPN
cjfa-30901	3	10	,	,	PUNCT
cjfa-30901	3	11	ilorin	ilorin	NOUN
cjfa-30901	3	12	,	,	PUNCT
cjfa-30901	3	13	kwara	kwara	PROPN
cjfa-30901	3	14	state	state	PROPN
cjfa-30901	3	15	,	,	PUNCT
cjfa-30901	3	16	phone	phone	NOUN
cjfa-30901	3	17	:	:	PUNCT
cjfa-30901	3	18	+2348064181712	+2348064181712	NOUN
cjfa-30901	3	19	;	;	PUNCT
cjfa-30901	3	20	orcid	orcid	NOUN
cjfa-30901	4	1	i	i	NOUN
cjfa-30901	4	2	d	d	NOUN
cjfa-30901	4	3	:	:	PUNCT
cjfa-30901	4	4	https://orcid.org/0000-0002-3158-696x	https://orcid.org/0000-0002-3158-696x	NOUN
cjfa-30901	4	5	.	.	PUNCT
cjfa-30901	5	1	*	*	PUNCT
cjfa-30901	5	2	*	*	PUNCT
cjfa-30901	5	3	contact	contact	NOUN
cjfa-30901	5	4	information	information	NOUN
cjfa-30901	5	5	:	:	PUNCT
cjfa-30901	5	6	titisalman4@gmail.com	titisalman4@gmail.com	X
cjfa-30901	5	7	,	,	PUNCT
cjfa-30901	5	8	accounting	accounting	NOUN
cjfa-30901	5	9	department	department	PROPN
cjfa-30901	5	10	,	,	PUNCT
cjfa-30901	5	11	university	university	NOUN
cjfa-30901	5	12	of	of	ADP
cjfa-30901	5	13	ilorin	ilorin	PROPN
cjfa-30901	5	14	,	,	PUNCT
cjfa-30901	5	15	ilorin	ilorin	PROPN
cjfa-30901	5	16	,	,	PUNCT
cjfa-30901	5	17	kwara	kwara	PROPN
cjfa-30901	5	18	state	state	PROPN
cjfa-30901	5	19	,	,	PUNCT
cjfa-30901	5	20	phone	phone	NOUN
cjfa-30901	5	21	:	:	PUNCT
cjfa-30901	5	22	+2348102017220	+2348102017220	ADJ
cjfa-30901	5	23	;	;	PUNCT
cjfa-30901	5	24	orcid	orcid	NOUN
cjfa-30901	6	1	i	i	NOUN
cjfa-30901	6	2	d	d	NOUN
cjfa-30901	6	3	:	:	PUNCT
cjfa-30901	6	4	https://orcid	https://orcid	PROPN
cjfa-30901	6	5	.	.	PUNCT
cjfa-30901	6	6	org/0000	org/0000	NOUN
cjfa-30901	6	7	-	-	PUNCT
cjfa-30901	6	8	0001	0001	NUM
cjfa-30901	6	9	-	-	PUNCT
cjfa-30901	6	10	7786	7786	NUM
cjfa-30901	6	11	-	-	PUNCT
cjfa-30901	6	12	4577	4577	NUM
cjfa-30901	6	13	.	.	PUNCT
cjfa-30901	7	1	*	*	PUNCT
cjfa-30901	7	2	*	*	PUNCT
cjfa-30901	7	3	*	*	PUNCT
cjfa-30901	7	4	contact	contact	NOUN
cjfa-30901	7	5	information	information	NOUN
cjfa-30901	7	6	:	:	PUNCT
cjfa-30901	8	1	dejibolarin@gmail.com	dejibolarin@gmail.com	PROPN
cjfa-30901	8	2	,	,	PUNCT
cjfa-30901	8	3	department	department	NOUN
cjfa-30901	8	4	of	of	ADP
cjfa-30901	8	5	accountancy	accountancy	PROPN
cjfa-30901	8	6	,	,	PUNCT
cjfa-30901	8	7	kwara	kwara	PROPN
cjfa-30901	8	8	state	state	PROPN
cjfa-30901	8	9	polytechnic	polytechnic	PROPN
cjfa-30901	8	10	,	,	PUNCT
cjfa-30901	8	11	ilorin	ilorin	NOUN
cjfa-30901	8	12	,	,	PUNCT
cjfa-30901	8	13	kwara	kwara	PROPN
cjfa-30901	8	14	state	state	PROPN
cjfa-30901	8	15	,	,	PUNCT
cjfa-30901	8	16	phone	phone	NOUN
cjfa-30901	8	17	:	:	PUNCT
cjfa-30901	8	18	+2348033786410	+2348033786410	ADV
cjfa-30901	8	19	;	;	PUNCT
cjfa-30901	8	20	orcid	orcid	PROPN
cjfa-30901	9	1	i	i	NOUN
cjfa-30901	9	2	d	d	NOUN
cjfa-30901	9	3	:	:	PUNCT
cjfa-30901	9	4	https://orcid.org/0000-0003-1433-774x	https://orcid.org/0000-0003-1433-774x	NOUN
cjfa-30901	9	5	.	.	PUNCT
cjfa-30901	10	1	*	*	PUNCT
cjfa-30901	10	2	*	*	PUNCT
cjfa-30901	10	3	*	*	PUNCT
cjfa-30901	10	4	*	*	PUNCT
cjfa-30901	10	5	contact	contact	NOUN
cjfa-30901	10	6	information	information	NOUN
cjfa-30901	10	7	:	:	PUNCT
cjfa-30901	10	8	abdulrasheed_t2000.com	abdulrasheed_t2000.com	PROPN
cjfa-30901	10	9	,	,	PUNCT
cjfa-30901	10	10	department	department	NOUN
cjfa-30901	10	11	of	of	ADP
cjfa-30901	10	12	accountancy	accountancy	PROPN
cjfa-30901	10	13	,	,	PUNCT
cjfa-30901	10	14	kwara	kwara	PROPN
cjfa-30901	10	15	state	state	PROPN
cjfa-30901	10	16	polytechnic	polytechnic	PROPN
cjfa-30901	10	17	,	,	PUNCT
cjfa-30901	10	18	ilorin	ilorin	NOUN
cjfa-30901	10	19	,	,	PUNCT
cjfa-30901	10	20	kwara	kwara	PROPN
cjfa-30901	10	21	state	state	PROPN
cjfa-30901	10	22	,	,	PUNCT
cjfa-30901	10	23	phone	phone	NOUN
cjfa-30901	10	24	:	:	PUNCT
cjfa-30901	10	25	+2348023949506	+2348023949506	NUM
cjfa-30901	10	26	;	;	PUNCT
cjfa-30901	10	27	orcid	orcid	NOUN
cjfa-30901	11	1	i	i	NOUN
cjfa-30901	11	2	d	d	NOUN
cjfa-30901	11	3	:	:	PUNCT
cjfa-30901	12	1	https://orcid.org/0000-0002-6675-4425	https://orcid.org/0000-0002-6675-4425	NOUN
cjfa-30901	12	2	.	.	PUNCT
cjfa-30901	13	1	*	*	PUNCT
cjfa-30901	13	2	*	*	PUNCT
cjfa-30901	13	3	*	*	PUNCT
cjfa-30901	13	4	*	*	PUNCT
cjfa-30901	13	5	*	*	PUNCT
cjfa-30901	13	6	contact	contact	NOUN
cjfa-30901	13	7	information	information	NOUN
cjfa-30901	13	8	:	:	PUNCT
cjfa-30901	13	9	sholarakeem@gmail.com	sholarakeem@gmail.com	X
cjfa-30901	13	10	,	,	PUNCT
cjfa-30901	13	11	department	department	NOUN
cjfa-30901	13	12	of	of	ADP
cjfa-30901	13	13	accountancy	accountancy	PROPN
cjfa-30901	13	14	,	,	PUNCT
cjfa-30901	13	15	kwara	kwara	PROPN
cjfa-30901	13	16	state	state	PROPN
cjfa-30901	13	17	polytechnic	polytechnic	PROPN
cjfa-30901	13	18	,	,	PUNCT
cjfa-30901	13	19	ilorin	ilorin	NOUN
cjfa-30901	13	20	,	,	PUNCT
cjfa-30901	13	21	kwara	kwara	PROPN
cjfa-30901	13	22	state	state	PROPN
cjfa-30901	13	23	,	,	PUNCT
cjfa-30901	13	24	phone	phone	NOUN
cjfa-30901	13	25	:	:	PUNCT
cjfa-30901	13	26	+2348066812341	+2348066812341	NUM
cjfa-30901	13	27	;	;	PUNCT
cjfa-30901	13	28	orcid	orcid	PROPN
cjfa-30901	14	1	i	i	NOUN
cjfa-30901	14	2	d	d	NOUN
cjfa-30901	14	3	:	:	PUNCT
cjfa-30901	15	1	https://orcid.org/0000-0001-7801-5163	https://orcid.org/0000-0001-7801-5163	PROPN
cjfa-30901	15	2	.	.	PUNCT
cjfa-30901	15	3	subair	subair	PROPN
cjfa-30901	15	4	,	,	PUNCT
cjfa-30901	15	5	m.l	m.l	PROPN
cjfa-30901	15	6	.	.	PROPN
cjfa-30901	15	7	,	,	PUNCT
cjfa-30901	15	8	salman	salman	PROPN
cjfa-30901	15	9	,	,	PUNCT
cjfa-30901	15	10	r.t	r.t	PROPN
cjfa-30901	15	11	.	.	PROPN
cjfa-30901	15	12	,	,	PUNCT
cjfa-30901	15	13	abolarin	abolarin	PROPN
cjfa-30901	15	14	,	,	PUNCT
cjfa-30901	15	15	a.f	a.f	PROPN
cjfa-30901	15	16	.	.	PROPN
cjfa-30901	15	17	,	,	PUNCT
cjfa-30901	15	18	abdullahi	abdullahi	PROPN
cjfa-30901	15	19	,	,	PUNCT
cjfa-30901	15	20	a.t	a.t	PROPN
cjfa-30901	15	21	.	.	PROPN
cjfa-30901	15	22	,	,	PUNCT
cjfa-30901	15	23	&	&	CCONJ
cjfa-30901	15	24	othman	othman	PROPN
cjfa-30901	15	25	,	,	PUNCT
cjfa-30901	15	26	a.s	a.s	PROPN
cjfa-30901	15	27	.	.	PROPN
cjfa-30901	15	28	(	(	PUNCT
cjfa-30901	15	29	2020	2020	NUM
cjfa-30901	15	30	)	)	PUNCT
cjfa-30901	15	31	.	.	PUNCT
cjfa-30901	16	1	board	board	NOUN
cjfa-30901	16	2	characteristics	characteristic	NOUN
cjfa-30901	16	3	and	and	CCONJ
cjfa-30901	16	4	the	the	DET
cjfa-30901	16	5	likelihood	likelihood	NOUN
cjfa-30901	16	6	of	of	ADP
cjfa-30901	16	7	financial	financial	ADJ
cjfa-30901	16	8	statement	statement	NOUN
cjfa-30901	16	9	fraud	fraud	NOUN
cjfa-30901	16	10	.	.	PUNCT
cjfa-30901	17	1	copernican	copernican	PROPN
cjfa-30901	17	2	journal	journal	PROPN
cjfa-30901	17	3	of	of	ADP
cjfa-30901	17	4	finance	finance	PROPN
cjfa-30901	17	5	&	&	CCONJ
cjfa-30901	17	6	accounting	accounting	PROPN
cjfa-30901	17	7	,	,	PUNCT
cjfa-30901	17	8	9(1	9(1	NUM
cjfa-30901	17	9	)	)	PUNCT
cjfa-30901	17	10	,	,	PUNCT
cjfa-30901	17	11	57–76	57–76	NUM
cjfa-30901	17	12	.	.	PUNCT
cjfa-30901	17	13	http://dx.doi.org/10.12775/cjfa.2020.003	http://dx.doi.org/10.12775/cjfa.2020.003	PROPN
cjfa-30901	17	14	muhammed	muhammed	PROPN
cjfa-30901	17	15	lawal	lawal	PROPN
cjfa-30901	17	16	subair	subair	PROPN
cjfa-30901	17	17	*	*	PUNCT
cjfa-30901	17	18	ramat	ramat	PROPN
cjfa-30901	17	19	titilayo	titilayo	PROPN
cjfa-30901	17	20	salman	salman	PROPN
cjfa-30901	17	21	*	*	PROPN
cjfa-30901	17	22	*	*	PROPN
cjfa-30901	17	23	kwara	kwara	PROPN
cjfa-30901	17	24	state	state	PROPN
cjfa-30901	17	25	polytechnic	polytechnic	PROPN
cjfa-30901	17	26	university	university	PROPN
cjfa-30901	17	27	of	of	ADP
cjfa-30901	17	28	ilorin	ilorin	PROPN
cjfa-30901	17	29	ayodeji	ayodeji	NOUN
cjfa-30901	17	30	fatai	fatai	VERB
cjfa-30901	17	31	abolarin	abolarin	NOUN
cjfa-30901	17	32	*	*	PUNCT
cjfa-30901	17	33	*	*	PUNCT
cjfa-30901	17	34	*	*	AUX
cjfa-30901	17	35	abdulrasheed	abdulrasheed	VERB
cjfa-30901	17	36	taiwo	taiwo	PROPN
cjfa-30901	17	37	abdullahi	abdullahi	PROPN
cjfa-30901	17	38	*	*	PUNCT
cjfa-30901	17	39	*	*	PUNCT
cjfa-30901	17	40	*	*	PUNCT
cjfa-30901	17	41	*	*	PUNCT
cjfa-30901	17	42	kwara	kwara	PROPN
cjfa-30901	17	43	state	state	PROPN
cjfa-30901	17	44	polytechnic	polytechnic	PROPN
cjfa-30901	17	45	kwara	kwara	PROPN
cjfa-30901	17	46	state	state	PROPN
cjfa-30901	17	47	polytechnic	polytechnic	PROPN
cjfa-30901	17	48	akeem	akeem	PROPN
cjfa-30901	17	49	sisofa	sisofa	PROPN
cjfa-30901	17	50	othman	othman	PROPN
cjfa-30901	17	51	*	*	PROPN
cjfa-30901	17	52	*	*	PUNCT
cjfa-30901	17	53	*	*	PUNCT
cjfa-30901	17	54	*	*	PUNCT
cjfa-30901	17	55	*	*	PUNCT
cjfa-30901	17	56	kwara	kwara	PROPN
cjfa-30901	17	57	state	state	PROPN
cjfa-30901	17	58	polytechnic	polytechnic	PROPN
cjfa-30901	17	59	board	board	NOUN
cjfa-30901	17	60	characteristics	characteristic	NOUN
cjfa-30901	17	61	and	and	CCONJ
cjfa-30901	17	62	the	the	DET
cjfa-30901	17	63	likelihood	likelihood	NOUN
cjfa-30901	17	64	of	of	ADP
cjfa-30901	17	65	financial	financial	ADJ
cjfa-30901	17	66	statement	statement	NOUN
cjfa-30901	17	67	fraud	fraud	NOUN
cjfa-30901	17	68	keywords	keyword	NOUN
cjfa-30901	17	69	:	:	PUNCT
cjfa-30901	17	70	board	board	NOUN
cjfa-30901	17	71	independence	independence	NOUN
cjfa-30901	17	72	,	,	PUNCT
cjfa-30901	17	73	expertise	expertise	NOUN
cjfa-30901	17	74	,	,	PUNCT
cjfa-30901	17	75	diligence	diligence	NOUN
cjfa-30901	17	76	,	,	PUNCT
cjfa-30901	17	77	financial	financial	ADJ
cjfa-30901	17	78	fraud	fraud	NOUN
cjfa-30901	17	79	,	,	PUNCT
cjfa-30901	17	80	likelihood	likelihood	NOUN
cjfa-30901	17	81	.	.	PUNCT
cjfa-30901	18	1	j	j	PROPN
cjfa-30901	18	2	e	e	PROPN
cjfa-30901	18	3	l	l	PROPN
cjfa-30901	18	4	classification	classification	NOUN
cjfa-30901	18	5	:	:	PUNCT
cjfa-30901	18	6	g32	g32	NOUN
cjfa-30901	18	7	,	,	PUNCT
cjfa-30901	18	8	m12	m12	PROPN
cjfa-30901	18	9	.	.	PROPN
cjfa-30901	18	10	m.	m.	NOUN
cjfa-30901	18	11	subair	subair	PROPN
cjfa-30901	18	12	,	,	PUNCT
cjfa-30901	18	13	r.	r.	PROPN
cjfa-30901	18	14	salman	salman	PROPN
cjfa-30901	18	15	,	,	PUNCT
cjfa-30901	18	16	a.	a.	PROPN
cjfa-30901	18	17	abolarin	abolarin	PROPN
cjfa-30901	18	18	,	,	PUNCT
cjfa-30901	18	19	a.	a.	PROPN
cjfa-30901	18	20	abdullahi	abdullahi	PROPN
cjfa-30901	18	21	,	,	PUNCT
cjfa-30901	18	22	a.	a.	NOUN
cjfa-30901	18	23	othman58	othman58	NOUN
cjfa-30901	18	24	abstract	abstract	NOUN
cjfa-30901	18	25	:	:	PUNCT
cjfa-30901	18	26	the	the	DET
cjfa-30901	18	27	study	study	NOUN
cjfa-30901	18	28	examines	examine	VERB
cjfa-30901	18	29	the	the	DET
cjfa-30901	18	30	effect	effect	NOUN
cjfa-30901	18	31	of	of	ADP
cjfa-30901	18	32	board	board	NOUN
cjfa-30901	18	33	characteristics	characteristic	NOUN
cjfa-30901	18	34	on	on	ADP
cjfa-30901	18	35	financial	financial	ADJ
cjfa-30901	18	36	statement	statement	NOUN
cjfa-30901	18	37	fraud	fraud	NOUN
cjfa-30901	18	38	likelihood	likelihood	NOUN
cjfa-30901	18	39	of	of	ADP
cjfa-30901	18	40	quoted	quote	VERB
cjfa-30901	18	41	manufacturing	manufacturing	NOUN
cjfa-30901	18	42	firms	firm	NOUN
cjfa-30901	18	43	in	in	ADP
cjfa-30901	18	44	nigeria	nigeria	PROPN
cjfa-30901	18	45	.	.	PUNCT
cjfa-30901	19	1	the	the	DET
cjfa-30901	19	2	scope	scope	NOUN
cjfa-30901	19	3	of	of	ADP
cjfa-30901	19	4	the	the	DET
cjfa-30901	19	5	study	study	NOUN
cjfa-30901	19	6	covers	cover	VERB
cjfa-30901	19	7	board	board	NOUN
cjfa-30901	19	8	attributes	attribute	VERB
cjfa-30901	19	9	such	such	ADJ
cjfa-30901	19	10	as	as	ADP
cjfa-30901	19	11	board	board	NOUN
cjfa-30901	19	12	independence	independence	NOUN
cjfa-30901	19	13	,	,	PUNCT
cjfa-30901	19	14	board	board	NOUN
cjfa-30901	19	15	expertise	expertise	NOUN
cjfa-30901	19	16	and	and	CCONJ
cjfa-30901	19	17	board	board	NOUN
cjfa-30901	19	18	diligence	diligence	NOUN
cjfa-30901	19	19	;	;	PUNCT
cjfa-30901	19	20	and	and	CCONJ
cjfa-30901	19	21	the	the	DET
cjfa-30901	19	22	beneish	beneish	ADJ
cjfa-30901	19	23	m	m	PROPN
cjfa-30901	19	24	-	-	PUNCT
cjfa-30901	19	25	score	score	NOUN
cjfa-30901	19	26	was	be	AUX
cjfa-30901	19	27	used	use	VERB
cjfa-30901	19	28	as	as	ADP
cjfa-30901	19	29	the	the	DET
cjfa-30901	19	30	measure	measure	NOUN
cjfa-30901	19	31	of	of	ADP
cjfa-30901	19	32	fraud	fraud	NOUN
cjfa-30901	19	33	likelihood	likelihood	NOUN
cjfa-30901	19	34	.	.	PUNCT
cjfa-30901	20	1	this	this	DET
cjfa-30901	20	2	study	study	NOUN
cjfa-30901	20	3	utilized	utilize	VERB
cjfa-30901	20	4	a	a	DET
cjfa-30901	20	5	quantitative	quantitative	ADJ
cjfa-30901	20	6	research	research	NOUN
cjfa-30901	20	7	design	design	NOUN
cjfa-30901	20	8	.	.	PUNCT
cjfa-30901	21	1	the	the	DET
cjfa-30901	21	2	sample	sample	NOUN
cjfa-30901	21	3	covered	cover	VERB
cjfa-30901	21	4	39	39	NUM
cjfa-30901	21	5	manufacturing	manufacturing	NOUN
cjfa-30901	21	6	companies	company	NOUN
cjfa-30901	21	7	in	in	ADP
cjfa-30901	21	8	the	the	DET
cjfa-30901	21	9	nigerian	nigerian	ADJ
cjfa-30901	21	10	stock	stock	NOUN
cjfa-30901	21	11	exchange	exchange	PROPN
cjfa-30901	21	12	(	(	PUNCT
cjfa-30901	21	13	nse	nse	NOUN
cjfa-30901	21	14	)	)	PUNCT
cjfa-30901	21	15	as	as	ADP
cjfa-30901	21	16	at	at	ADP
cjfa-30901	21	17	2019	2019	NUM
cjfa-30901	21	18	.	.	PUNCT
cjfa-30901	22	1	secondary	secondary	ADJ
cjfa-30901	22	2	data	datum	NOUN
cjfa-30901	22	3	was	be	AUX
cjfa-30901	22	4	utilized	utilize	VERB
cjfa-30901	22	5	for	for	ADP
cjfa-30901	22	6	this	this	DET
cjfa-30901	22	7	study	study	NOUN
cjfa-30901	22	8	and	and	CCONJ
cjfa-30901	22	9	the	the	DET
cjfa-30901	22	10	data	datum	NOUN
cjfa-30901	22	11	were	be	AUX
cjfa-30901	22	12	extracted	extract	VERB
cjfa-30901	22	13	from	from	ADP
cjfa-30901	22	14	the	the	DET
cjfa-30901	22	15	annual	annual	ADJ
cjfa-30901	22	16	reports	report	NOUN
cjfa-30901	22	17	of	of	ADP
cjfa-30901	22	18	corporate	corporate	ADJ
cjfa-30901	22	19	organizations	organization	NOUN
cjfa-30901	22	20	for	for	ADP
cjfa-30901	22	21	the	the	DET
cjfa-30901	22	22	period	period	NOUN
cjfa-30901	22	23	2013	2013	NUM
cjfa-30901	22	24	-	-	SYM
cjfa-30901	22	25	2019	2019	NUM
cjfa-30901	22	26	financial	financial	ADJ
cjfa-30901	22	27	years	year	NOUN
cjfa-30901	22	28	.	.	PUNCT
cjfa-30901	23	1	the	the	DET
cjfa-30901	23	2	binary	binary	PROPN
cjfa-30901	23	3	logit	logit	PROPN
cjfa-30901	23	4	regression	regression	NOUN
cjfa-30901	23	5	was	be	AUX
cjfa-30901	23	6	employed	employ	VERB
cjfa-30901	23	7	as	as	ADP
cjfa-30901	23	8	the	the	DET
cjfa-30901	23	9	method	method	NOUN
cjfa-30901	23	10	of	of	ADP
cjfa-30901	23	11	data	datum	NOUN
cjfa-30901	23	12	analysis	analysis	NOUN
cjfa-30901	23	13	in	in	ADP
cjfa-30901	23	14	the	the	DET
cjfa-30901	23	15	study	study	NOUN
cjfa-30901	23	16	.	.	PUNCT
cjfa-30901	24	1	the	the	DET
cjfa-30901	24	2	findings	finding	NOUN
cjfa-30901	24	3	reveal	reveal	VERB
cjfa-30901	24	4	that	that	SCONJ
cjfa-30901	24	5	the	the	DET
cjfa-30901	24	6	odd	odd	ADJ
cjfa-30901	24	7	ratio	ratio	NOUN
cjfa-30901	24	8	of	of	ADP
cjfa-30901	24	9	board	board	NOUN
cjfa-30901	24	10	independence	independence	NOUN
cjfa-30901	24	11	,	,	PUNCT
cjfa-30901	24	12	board	board	NOUN
cjfa-30901	24	13	expertise	expertise	NOUN
cjfa-30901	24	14	and	and	CCONJ
cjfa-30901	24	15	board	board	NOUN
cjfa-30901	24	16	diligence	diligence	NOUN
cjfa-30901	24	17	negatively	negatively	ADV
cjfa-30901	24	18	and	and	CCONJ
cjfa-30901	24	19	significantly	significantly	ADV
cjfa-30901	24	20	reduce	reduce	VERB
cjfa-30901	24	21	the	the	DET
cjfa-30901	24	22	log	log	NOUN
cjfa-30901	24	23	odds	odd	NOUN
cjfa-30901	24	24	of	of	ADP
cjfa-30901	24	25	financial	financial	ADJ
cjfa-30901	24	26	statement	statement	NOUN
cjfa-30901	24	27	fraud	fraud	NOUN
cjfa-30901	24	28	in	in	ADP
cjfa-30901	24	29	manufacturing	manufacturing	NOUN
cjfa-30901	24	30	firms	firm	NOUN
cjfa-30901	24	31	in	in	ADP
cjfa-30901	24	32	nigeria	nigeria	PROPN
cjfa-30901	24	33	.	.	PUNCT
cjfa-30901	25	1	the	the	DET
cjfa-30901	25	2	study	study	NOUN
cjfa-30901	25	3	concludes	conclude	VERB
cjfa-30901	25	4	that	that	SCONJ
cjfa-30901	25	5	there	there	PRON
cjfa-30901	25	6	is	be	VERB
cjfa-30901	25	7	a	a	DET
cjfa-30901	25	8	need	need	NOUN
cjfa-30901	25	9	for	for	SCONJ
cjfa-30901	25	10	boards	board	NOUN
cjfa-30901	25	11	to	to	PART
cjfa-30901	25	12	be	be	AUX
cjfa-30901	25	13	more	more	ADV
cjfa-30901	25	14	effective	effective	ADJ
cjfa-30901	25	15	in	in	ADP
cjfa-30901	25	16	their	their	PRON
cjfa-30901	25	17	monitoring	monitoring	NOUN
cjfa-30901	25	18	roles	role	NOUN
cjfa-30901	25	19	to	to	PART
cjfa-30901	25	20	reduce	reduce	VERB
cjfa-30901	25	21	the	the	DET
cjfa-30901	25	22	occurrence	occurrence	NOUN
cjfa-30901	25	23	of	of	ADP
cjfa-30901	25	24	fraud	fraud	NOUN
cjfa-30901	25	25	.	.	PUNCT
cjfa-30901	25	26	 	 	SPACE
cjfa-30901	26	1	introduction	introduction	NOUN
cjfa-30901	26	2	the	the	DET
cjfa-30901	26	3	complexity	complexity	NOUN
cjfa-30901	26	4	of	of	ADP
cjfa-30901	26	5	financial	financial	ADJ
cjfa-30901	26	6	statement	statement	NOUN
cjfa-30901	26	7	fraud	fraud	NOUN
cjfa-30901	26	8	has	have	AUX
cjfa-30901	26	9	gained	gain	VERB
cjfa-30901	26	10	prominence	prominence	NOUN
cjfa-30901	26	11	in	in	ADP
cjfa-30901	26	12	recent	recent	ADJ
cjfa-30901	26	13	times	time	NOUN
cjfa-30901	26	14	.	.	PUNCT
cjfa-30901	27	1	most	most	ADJ
cjfa-30901	27	2	firm	firm	ADJ
cjfa-30901	27	3	managers	manager	NOUN
cjfa-30901	27	4	have	have	AUX
cjfa-30901	27	5	found	find	VERB
cjfa-30901	27	6	financial	financial	ADJ
cjfa-30901	27	7	statement	statement	NOUN
cjfa-30901	27	8	fraud	fraud	NOUN
cjfa-30901	27	9	as	as	ADP
cjfa-30901	27	10	an	an	DET
cjfa-30901	27	11	enticing	enticing	ADJ
cjfa-30901	27	12	strategy	strategy	NOUN
cjfa-30901	27	13	to	to	PART
cjfa-30901	27	14	ensure	ensure	VERB
cjfa-30901	27	15	the	the	DET
cjfa-30901	27	16	continued	continued	ADJ
cjfa-30901	27	17	existence	existence	NOUN
cjfa-30901	27	18	of	of	ADP
cjfa-30901	27	19	their	their	PRON
cjfa-30901	27	20	firms	firm	NOUN
cjfa-30901	27	21	as	as	ADV
cjfa-30901	27	22	well	well	ADV
cjfa-30901	27	23	as	as	ADP
cjfa-30901	27	24	their	their	PRON
cjfa-30901	27	25	positions	position	NOUN
cjfa-30901	27	26	in	in	ADP
cjfa-30901	27	27	management	management	NOUN
cjfa-30901	27	28	.	.	PUNCT
cjfa-30901	28	1	managers	manager	NOUN
cjfa-30901	28	2	deliberately	deliberately	ADV
cjfa-30901	28	3	misstate	misstate	VERB
cjfa-30901	28	4	and	and	CCONJ
cjfa-30901	28	5	misrepresent	misrepresent	VERB
cjfa-30901	28	6	elements	element	NOUN
cjfa-30901	28	7	in	in	ADP
cjfa-30901	28	8	the	the	DET
cjfa-30901	28	9	financial	financial	ADJ
cjfa-30901	28	10	statement	statement	NOUN
cjfa-30901	28	11	to	to	PART
cjfa-30901	28	12	give	give	VERB
cjfa-30901	28	13	a	a	DET
cjfa-30901	28	14	misleading	misleading	ADJ
cjfa-30901	28	15	picture	picture	NOUN
cjfa-30901	28	16	of	of	ADP
cjfa-30901	28	17	the	the	DET
cjfa-30901	28	18	financial	financial	ADJ
cjfa-30901	28	19	health	health	NOUN
cjfa-30901	28	20	of	of	ADP
cjfa-30901	28	21	their	their	PRON
cjfa-30901	28	22	firms	firm	NOUN
cjfa-30901	28	23	.	.	PUNCT
cjfa-30901	29	1	the	the	DET
cjfa-30901	29	2	aftermath	aftermath	NOUN
cjfa-30901	29	3	of	of	ADP
cjfa-30901	29	4	this	this	DET
cjfa-30901	29	5	practice	practice	NOUN
cjfa-30901	29	6	has	have	AUX
cjfa-30901	29	7	not	not	PART
cjfa-30901	29	8	only	only	ADV
cjfa-30901	29	9	led	lead	VERB
cjfa-30901	29	10	to	to	ADP
cjfa-30901	29	11	the	the	DET
cjfa-30901	29	12	collapse	collapse	NOUN
cjfa-30901	29	13	of	of	ADP
cjfa-30901	29	14	major	major	ADJ
cjfa-30901	29	15	firms	firm	NOUN
cjfa-30901	29	16	around	around	ADP
cjfa-30901	29	17	the	the	DET
cjfa-30901	29	18	world	world	NOUN
cjfa-30901	29	19	but	but	CCONJ
cjfa-30901	29	20	also	also	ADV
cjfa-30901	29	21	a	a	DET
cjfa-30901	29	22	loss	loss	NOUN
cjfa-30901	29	23	of	of	ADP
cjfa-30901	29	24	investors	investor	NOUN
cjfa-30901	29	25	’	’	PART
cjfa-30901	29	26	wealth	wealth	NOUN
cjfa-30901	29	27	(	(	PUNCT
cjfa-30901	29	28	bhavani	bhavani	PROPN
cjfa-30901	29	29	&	&	CCONJ
cjfa-30901	29	30	amponsah	amponsah	PROPN
cjfa-30901	29	31	,	,	PUNCT
cjfa-30901	29	32	2017	2017	NUM
cjfa-30901	29	33	;	;	PUNCT
cjfa-30901	29	34	tangod	tangod	PROPN
cjfa-30901	29	35	&	&	CCONJ
cjfa-30901	29	36	kulkarni	kulkarni	PROPN
cjfa-30901	29	37	,	,	PUNCT
cjfa-30901	29	38	2015	2015	NUM
cjfa-30901	29	39	)	)	PUNCT
cjfa-30901	29	40	.	.	PUNCT
cjfa-30901	30	1	hence	hence	ADV
cjfa-30901	30	2	,	,	PUNCT
cjfa-30901	30	3	the	the	DET
cjfa-30901	30	4	need	need	NOUN
cjfa-30901	30	5	for	for	ADP
cjfa-30901	30	6	detecting	detect	VERB
cjfa-30901	30	7	financial	financial	ADJ
cjfa-30901	30	8	statement	statement	NOUN
cjfa-30901	30	9	fraud	fraud	NOUN
cjfa-30901	30	10	has	have	AUX
cjfa-30901	30	11	been	be	AUX
cjfa-30901	30	12	rigorously	rigorously	ADV
cjfa-30901	30	13	exclaimed	exclaim	VERB
cjfa-30901	30	14	by	by	ADP
cjfa-30901	30	15	stakeholders	stakeholder	NOUN
cjfa-30901	30	16	including	include	VERB
cjfa-30901	30	17	professional	professional	ADJ
cjfa-30901	30	18	and	and	CCONJ
cjfa-30901	30	19	regulatory	regulatory	ADJ
cjfa-30901	30	20	bodies	body	NOUN
cjfa-30901	30	21	.	.	PUNCT
cjfa-30901	31	1	several	several	ADJ
cjfa-30901	31	2	authors	author	NOUN
cjfa-30901	31	3	(	(	PUNCT
cjfa-30901	31	4	kozlov	kozlov	PROPN
cjfa-30901	31	5	,	,	PUNCT
cjfa-30901	31	6	hurtalo	hurtalo	NOUN
cjfa-30901	31	7	-	-	PUNCT
cjfa-30901	31	8	guain	guain	PROPN
cjfa-30901	31	9	&	&	CCONJ
cjfa-30901	31	10	trakulhon	trakulhon	PROPN
cjfa-30901	31	11	,	,	PUNCT
cjfa-30901	31	12	2018	2018	NUM
cjfa-30901	31	13	;	;	PUNCT
cjfa-30901	31	14	popoola	popoola	PROPN
cjfa-30901	31	15	,	,	PUNCT
cjfa-30901	31	16	cheahmad	cheahmad	PROPN
cjfa-30901	31	17	&	&	CCONJ
cjfa-30901	31	18	samsudin	samsudin	PROPN
cjfa-30901	31	19	,	,	PUNCT
cjfa-30901	31	20	2014	2014	NUM
cjfa-30901	31	21	)	)	PUNCT
cjfa-30901	31	22	acknowledged	acknowledge	VERB
cjfa-30901	31	23	the	the	DET
cjfa-30901	31	24	quest	quest	NOUN
cjfa-30901	31	25	for	for	ADP
cjfa-30901	31	26	the	the	DET
cjfa-30901	31	27	detection	detection	NOUN
cjfa-30901	31	28	of	of	ADP
cjfa-30901	31	29	financial	financial	ADJ
cjfa-30901	31	30	statement	statement	NOUN
cjfa-30901	31	31	fraud	fraud	NOUN
cjfa-30901	31	32	following	follow	VERB
cjfa-30901	31	33	the	the	DET
cjfa-30901	31	34	release	release	NOUN
cjfa-30901	31	35	of	of	ADP
cjfa-30901	31	36	the	the	DET
cjfa-30901	31	37	statement	statement	NOUN
cjfa-30901	31	38	on	on	ADP
cjfa-30901	31	39	auditing	auditing	NOUN
cjfa-30901	31	40	standard	standard	PROPN
cjfa-30901	31	41	(	(	PUNCT
cjfa-30901	31	42	sas	sas	PROPN
cjfa-30901	31	43	)	)	PUNCT
cjfa-30901	31	44	no	no	NOUN
cjfa-30901	31	45	.	.	NOUN
cjfa-30901	31	46	99	99	NUM
cjfa-30901	32	1	“	"	PUNCT
cjfa-30901	32	2	consideration	consideration	NOUN
cjfa-30901	32	3	of	of	ADP
cjfa-30901	32	4	fraud	fraud	NOUN
cjfa-30901	32	5	in	in	ADP
cjfa-30901	32	6	financial	financial	ADJ
cjfa-30901	32	7	statement	statement	NOUN
cjfa-30901	32	8	audit	audit	NOUN
cjfa-30901	32	9	”	"	PUNCT
cjfa-30901	32	10	by	by	ADP
cjfa-30901	32	11	the	the	DET
cjfa-30901	32	12	american	american	PROPN
cjfa-30901	32	13	institute	institute	PROPN
cjfa-30901	32	14	of	of	ADP
cjfa-30901	32	15	certified	certify	VERB
cjfa-30901	32	16	public	public	ADJ
cjfa-30901	32	17	accountants	accountant	NOUN
cjfa-30901	32	18	(	(	PUNCT
cjfa-30901	32	19	acipa	acipa	ADJ
cjfa-30901	32	20	,	,	PUNCT
cjfa-30901	32	21	2002	2002	NUM
cjfa-30901	32	22	)	)	PUNCT
cjfa-30901	32	23	requiring	require	VERB
cjfa-30901	32	24	auditors	auditor	NOUN
cjfa-30901	32	25	to	to	PART
cjfa-30901	32	26	obtain	obtain	VERB
cjfa-30901	32	27	reasonable	reasonable	ADJ
cjfa-30901	32	28	assurance	assurance	NOUN
cjfa-30901	32	29	that	that	PRON
cjfa-30901	32	30	financial	financial	ADJ
cjfa-30901	32	31	statements	statement	NOUN
cjfa-30901	32	32	are	be	AUX
cjfa-30901	32	33	free	free	ADJ
cjfa-30901	32	34	from	from	ADP
cjfa-30901	32	35	material	material	NOUN
cjfa-30901	32	36	misstatement	misstatement	NOUN
cjfa-30901	32	37	whether	whether	SCONJ
cjfa-30901	32	38	due	due	ADP
cjfa-30901	32	39	to	to	PART
cjfa-30901	32	40	fraud	fraud	NOUN
cjfa-30901	32	41	or	or	CCONJ
cjfa-30901	32	42	error	error	NOUN
cjfa-30901	32	43	.	.	PUNCT
cjfa-30901	33	1	the	the	DET
cjfa-30901	33	2	institute	institute	PROPN
cjfa-30901	33	3	of	of	ADP
cjfa-30901	33	4	chartered	chartered	ADJ
cjfa-30901	33	5	accountant	accountant	NOUN
cjfa-30901	33	6	of	of	ADP
cjfa-30901	33	7	nigeria	nigeria	PROPN
cjfa-30901	33	8	followed	follow	VERB
cjfa-30901	33	9	suit	suit	NOUN
cjfa-30901	33	10	by	by	ADP
cjfa-30901	33	11	publishing	publish	VERB
cjfa-30901	33	12	the	the	DET
cjfa-30901	33	13	nigeria	nigeria	PROPN
cjfa-30901	33	14	standards	standard	NOUN
cjfa-30901	33	15	on	on	ADP
cjfa-30901	33	16	auditing	audit	VERB
cjfa-30901	33	17	no	no	NOUN
cjfa-30901	33	18	.	.	PROPN
cjfa-30901	33	19	5	5	NUM
cjfa-30901	33	20	to	to	PART
cjfa-30901	33	21	cater	cater	VERB
cjfa-30901	33	22	for	for	ADP
cjfa-30901	33	23	the	the	DET
cjfa-30901	33	24	auditor	auditor	NOUN
cjfa-30901	33	25	’s	’s	PART
cjfa-30901	33	26	responsibility	responsibility	NOUN
cjfa-30901	33	27	to	to	PART
cjfa-30901	33	28	fraud	fraud	VERB
cjfa-30901	33	29	(	(	PUNCT
cjfa-30901	33	30	popoola	popoola	PROPN
cjfa-30901	33	31	et	et	PROPN
cjfa-30901	33	32	al	al	PROPN
cjfa-30901	33	33	.	.	PROPN
cjfa-30901	33	34	,	,	PUNCT
cjfa-30901	33	35	2014	2014	NUM
cjfa-30901	33	36	)	)	PUNCT
cjfa-30901	33	37	.	.	PUNCT
cjfa-30901	34	1	although	although	SCONJ
cjfa-30901	34	2	these	these	DET
cjfa-30901	34	3	standards	standard	NOUN
cjfa-30901	34	4	have	have	AUX
cjfa-30901	34	5	placed	place	VERB
cjfa-30901	34	6	the	the	DET
cjfa-30901	34	7	responsibility	responsibility	NOUN
cjfa-30901	34	8	of	of	ADP
cjfa-30901	34	9	fraud	fraud	NOUN
cjfa-30901	34	10	prevention	prevention	NOUN
cjfa-30901	34	11	and	and	CCONJ
cjfa-30901	34	12	detection	detection	NOUN
cjfa-30901	34	13	on	on	ADP
cjfa-30901	34	14	management	management	NOUN
cjfa-30901	34	15	and	and	CCONJ
cjfa-30901	34	16	those	those	PRON
cjfa-30901	34	17	in	in	ADP
cjfa-30901	34	18	charge	charge	NOUN
cjfa-30901	34	19	of	of	ADP
cjfa-30901	34	20	governance	governance	NOUN
cjfa-30901	34	21	,	,	PUNCT
cjfa-30901	34	22	auditors	auditor	NOUN
cjfa-30901	34	23	have	have	AUX
cjfa-30901	34	24	been	be	AUX
cjfa-30901	34	25	required	require	VERB
cjfa-30901	34	26	to	to	PART
cjfa-30901	34	27	increase	increase	VERB
cjfa-30901	34	28	their	their	PRON
cjfa-30901	34	29	detection	detection	NOUN
cjfa-30901	34	30	rate	rate	NOUN
cjfa-30901	34	31	by	by	ADP
cjfa-30901	34	32	probing	probe	VERB
cjfa-30901	34	33	further	far	ADV
cjfa-30901	34	34	into	into	ADP
cjfa-30901	34	35	any	any	DET
cjfa-30901	34	36	irregularities	irregularity	NOUN
cjfa-30901	34	37	or	or	CCONJ
cjfa-30901	34	38	material	material	NOUN
cjfa-30901	34	39	misstatement	misstatement	NOUN
cjfa-30901	34	40	that	that	PRON
cjfa-30901	34	41	may	may	AUX
cjfa-30901	34	42	signify	signify	VERB
cjfa-30901	34	43	fraud	fraud	NOUN
cjfa-30901	34	44	.	.	PUNCT
cjfa-30901	35	1	board	board	NOUN
cjfa-30901	35	2	characteristics	characteristic	NOUN
cjfa-30901	35	3	and	and	CCONJ
cjfa-30901	35	4	the	the	DET
cjfa-30901	35	5	likelihood	likelihood	NOUN
cjfa-30901	35	6	…	…	PUNCT
cjfa-30901	35	7	59	59	NUM
cjfa-30901	35	8	the	the	DET
cjfa-30901	35	9	board	board	NOUN
cjfa-30901	35	10	of	of	ADP
cjfa-30901	35	11	an	an	DET
cjfa-30901	35	12	-	-	PUNCT
cjfa-30901	35	13	organizations	organization	NOUN
cjfa-30901	35	14	as	as	ADP
cjfa-30901	35	15	the	the	DET
cjfa-30901	35	16	highest	high	ADJ
cjfa-30901	35	17	governing	govern	VERB
cjfa-30901	35	18	body	body	NOUN
cjfa-30901	35	19	is	be	AUX
cjfa-30901	35	20	saddled	saddle	VERB
cjfa-30901	35	21	with	with	ADP
cjfa-30901	35	22	the	the	DET
cjfa-30901	35	23	responsibilities	responsibility	NOUN
cjfa-30901	35	24	of	of	ADP
cjfa-30901	35	25	exercising	exercise	VERB
cjfa-30901	35	26	leadership	leadership	NOUN
cjfa-30901	35	27	,	,	PUNCT
cjfa-30901	35	28	enterprise	enterprise	NOUN
cjfa-30901	35	29	,	,	PUNCT
cjfa-30901	35	30	integrity	integrity	NOUN
cjfa-30901	35	31	and	and	CCONJ
cjfa-30901	35	32	judgments	judgment	NOUN
cjfa-30901	35	33	of	of	ADP
cjfa-30901	35	34	its	its	PRON
cjfa-30901	35	35	oversight	oversight	NOUN
cjfa-30901	35	36	and	and	CCONJ
cjfa-30901	35	37	control	control	VERB
cjfa-30901	35	38	so	so	SCONJ
cjfa-30901	35	39	as	as	SCONJ
cjfa-30901	35	40	achieve	achieve	VERB
cjfa-30901	35	41	the	the	DET
cjfa-30901	35	42	company	company	NOUN
cjfa-30901	35	43	’s	’s	PART
cjfa-30901	35	44	continued	continue	VERB
cjfa-30901	35	45	survival	survival	NOUN
cjfa-30901	35	46	and	and	CCONJ
cjfa-30901	35	47	prosperity	prosperity	NOUN
cjfa-30901	35	48	.	.	PUNCT
cjfa-30901	36	1	however	however	ADV
cjfa-30901	36	2	,	,	PUNCT
cjfa-30901	36	3	from	from	ADP
cjfa-30901	36	4	the	the	DET
cjfa-30901	36	5	recent	recent	ADJ
cjfa-30901	36	6	happenings	happening	NOUN
cjfa-30901	36	7	in	in	ADP
cjfa-30901	36	8	the	the	DET
cjfa-30901	36	9	corporate	corporate	ADJ
cjfa-30901	36	10	world	world	NOUN
cjfa-30901	36	11	this	this	DET
cjfa-30901	36	12	responsibilities	responsibility	NOUN
cjfa-30901	36	13	is	be	AUX
cjfa-30901	36	14	far	far	ADV
cjfa-30901	36	15	from	from	ADP
cjfa-30901	36	16	being	be	AUX
cjfa-30901	36	17	achieved	achieve	VERB
cjfa-30901	36	18	,	,	PUNCT
cjfa-30901	36	19	as	as	ADP
cjfa-30901	36	20	a	a	DET
cjfa-30901	36	21	result	result	NOUN
cjfa-30901	36	22	of	of	ADP
cjfa-30901	36	23	the	the	DET
cjfa-30901	36	24	boards	board	NOUN
cjfa-30901	36	25	lack	lack	NOUN
cjfa-30901	36	26	of	of	ADP
cjfa-30901	36	27	independence	independence	NOUN
cjfa-30901	36	28	,	,	PUNCT
cjfa-30901	36	29	financial	financial	ADJ
cjfa-30901	36	30	experts	expert	NOUN
cjfa-30901	36	31	and	and	CCONJ
cjfa-30901	36	32	also	also	ADV
cjfa-30901	36	33	not	not	PART
cjfa-30901	36	34	being	be	AUX
cjfa-30901	36	35	diligent	diligent	ADJ
cjfa-30901	36	36	in	in	ADP
cjfa-30901	36	37	their	their	PRON
cjfa-30901	36	38	day	day	NOUN
cjfa-30901	36	39	to	to	ADP
cjfa-30901	36	40	monitoring	monitoring	NOUN
cjfa-30901	36	41	and	and	CCONJ
cjfa-30901	36	42	control	control	NOUN
cjfa-30901	36	43	function	function	NOUN
cjfa-30901	36	44	.	.	PUNCT
cjfa-30901	37	1	these	these	DET
cjfa-30901	37	2	deficiencies	deficiency	NOUN
cjfa-30901	37	3	pose	pose	VERB
cjfa-30901	37	4	a	a	DET
cjfa-30901	37	5	great	great	ADJ
cjfa-30901	37	6	threat	threat	NOUN
cjfa-30901	37	7	on	on	ADP
cjfa-30901	37	8	the	the	DET
cjfa-30901	37	9	survival	survival	NOUN
cjfa-30901	37	10	of	of	ADP
cjfa-30901	37	11	an	an	DET
cjfa-30901	37	12	organization	organization	NOUN
cjfa-30901	37	13	,	,	PUNCT
cjfa-30901	37	14	and	and	CCONJ
cjfa-30901	37	15	thus	thus	ADV
cjfa-30901	37	16	leading	lead	VERB
cjfa-30901	37	17	to	to	ADP
cjfa-30901	37	18	corporate	corporate	ADJ
cjfa-30901	37	19	fraud	fraud	NOUN
cjfa-30901	37	20	.	.	PUNCT
cjfa-30901	38	1	corporate	corporate	ADJ
cjfa-30901	38	2	fraud	fraud	NOUN
cjfa-30901	38	3	has	have	VERB
cjfa-30901	38	4	significant	significant	ADJ
cjfa-30901	38	5	financial	financial	ADJ
cjfa-30901	38	6	and	and	CCONJ
cjfa-30901	38	7	non	non	ADJ
cjfa-30901	38	8	-	-	ADJ
cjfa-30901	38	9	financial	financial	ADJ
cjfa-30901	38	10	impacts	impact	NOUN
cjfa-30901	38	11	on	on	ADP
cjfa-30901	38	12	businesses	business	NOUN
cjfa-30901	38	13	.	.	PUNCT
cjfa-30901	39	1	the	the	DET
cjfa-30901	39	2	aftermaths	aftermath	NOUN
cjfa-30901	39	3	of	of	ADP
cjfa-30901	39	4	corporate	corporate	ADJ
cjfa-30901	39	5	fraud	fraud	NOUN
cjfa-30901	39	6	affect	affect	VERB
cjfa-30901	39	7	not	not	PART
cjfa-30901	39	8	only	only	ADV
cjfa-30901	39	9	affect	affect	VERB
cjfa-30901	39	10	the	the	DET
cjfa-30901	39	11	companies	company	NOUN
cjfa-30901	39	12	and	and	CCONJ
cjfa-30901	39	13	their	their	PRON
cjfa-30901	39	14	shareholders	shareholder	NOUN
cjfa-30901	39	15	,	,	PUNCT
cjfa-30901	39	16	but	but	CCONJ
cjfa-30901	39	17	also	also	ADV
cjfa-30901	39	18	employment	employment	NOUN
cjfa-30901	39	19	,	,	PUNCT
cjfa-30901	39	20	social	social	ADJ
cjfa-30901	39	21	stability	stability	NOUN
cjfa-30901	39	22	and	and	CCONJ
cjfa-30901	39	23	the	the	DET
cjfa-30901	39	24	public	public	NOUN
cjfa-30901	39	25	at	at	ADP
cjfa-30901	39	26	large	large	ADJ
cjfa-30901	39	27	.	.	PUNCT
cjfa-30901	40	1	among	among	ADP
cjfa-30901	40	2	those	those	PRON
cjfa-30901	40	3	that	that	PRON
cjfa-30901	40	4	suffer	suffer	VERB
cjfa-30901	40	5	from	from	ADP
cjfa-30901	40	6	corporate	corporate	ADJ
cjfa-30901	40	7	fraud	fraud	NOUN
cjfa-30901	40	8	are	be	AUX
cjfa-30901	40	9	those	those	PRON
cjfa-30901	40	10	that	that	PRON
cjfa-30901	40	11	rely	rely	VERB
cjfa-30901	40	12	on	on	ADP
cjfa-30901	40	13	published	publish	VERB
cjfa-30901	40	14	information	information	NOUN
cjfa-30901	40	15	to	to	PART
cjfa-30901	40	16	assess	assess	VERB
cjfa-30901	40	17	company	company	NOUN
cjfa-30901	40	18	performance	performance	NOUN
cjfa-30901	40	19	and	and	CCONJ
cjfa-30901	40	20	make	make	VERB
cjfa-30901	40	21	investment	investment	NOUN
cjfa-30901	40	22	decisions	decision	NOUN
cjfa-30901	40	23	,	,	PUNCT
cjfa-30901	40	24	such	such	ADJ
cjfa-30901	40	25	as	as	ADP
cjfa-30901	40	26	stockholders	stockholder	NOUN
cjfa-30901	40	27	and	and	CCONJ
cjfa-30901	40	28	the	the	DET
cjfa-30901	40	29	general	general	ADJ
cjfa-30901	40	30	public	public	NOUN
cjfa-30901	40	31	.	.	PUNCT
cjfa-30901	41	1	the	the	DET
cjfa-30901	41	2	serious	serious	ADJ
cjfa-30901	41	3	consequences	consequence	NOUN
cjfa-30901	41	4	of	of	ADP
cjfa-30901	41	5	corporate	corporate	ADJ
cjfa-30901	41	6	fraud	fraud	NOUN
cjfa-30901	41	7	have	have	AUX
cjfa-30901	41	8	prompted	prompt	VERB
cjfa-30901	41	9	strong	strong	ADJ
cjfa-30901	41	10	control	control	NOUN
cjfa-30901	41	11	and	and	CCONJ
cjfa-30901	41	12	monitoring	monitor	VERB
cjfa-30901	41	13	mechanisms	mechanism	NOUN
cjfa-30901	41	14	to	to	PART
cjfa-30901	41	15	be	be	AUX
cjfa-30901	41	16	enacted	enact	VERB
cjfa-30901	41	17	,	,	PUNCT
cjfa-30901	41	18	with	with	ADP
cjfa-30901	41	19	the	the	DET
cjfa-30901	41	20	goal	goal	NOUN
cjfa-30901	41	21	of	of	ADP
cjfa-30901	41	22	overseeing	oversee	VERB
cjfa-30901	41	23	corporate	corporate	ADJ
cjfa-30901	41	24	and	and	CCONJ
cjfa-30901	41	25	management	management	NOUN
cjfa-30901	41	26	activities	activity	NOUN
cjfa-30901	41	27	.	.	PUNCT
cjfa-30901	42	1	this	this	DET
cjfa-30901	42	2	current	current	ADJ
cjfa-30901	42	3	study	study	NOUN
cjfa-30901	42	4	was	be	AUX
cjfa-30901	42	5	motivated	motivate	VERB
cjfa-30901	42	6	by	by	ADP
cjfa-30901	42	7	a	a	DET
cjfa-30901	42	8	couple	couple	NOUN
cjfa-30901	42	9	of	of	ADP
cjfa-30901	42	10	gap	gap	NOUN
cjfa-30901	42	11	found	find	VERB
cjfa-30901	42	12	in	in	ADP
cjfa-30901	42	13	literature	literature	NOUN
cjfa-30901	42	14	.	.	PUNCT
cjfa-30901	43	1	first	first	ADV
cjfa-30901	43	2	,	,	PUNCT
cjfa-30901	43	3	there	there	PRON
cjfa-30901	43	4	exist	exist	VERB
cjfa-30901	43	5	inconsistent	inconsistent	ADJ
cjfa-30901	43	6	findings	finding	NOUN
cjfa-30901	43	7	on	on	ADP
cjfa-30901	43	8	the	the	DET
cjfa-30901	43	9	nexus	nexus	NOUN
cjfa-30901	43	10	between	between	ADP
cjfa-30901	43	11	,	,	PUNCT
cjfa-30901	43	12	board	board	NOUN
cjfa-30901	43	13	independence	independence	NOUN
cjfa-30901	43	14	and	and	CCONJ
cjfa-30901	43	15	the	the	DET
cjfa-30901	43	16	likelihood	likelihood	NOUN
cjfa-30901	43	17	of	of	ADP
cjfa-30901	43	18	financial	financial	ADJ
cjfa-30901	43	19	statement	statement	NOUN
cjfa-30901	43	20	fraud	fraud	NOUN
cjfa-30901	43	21	;	;	PUNCT
cjfa-30901	43	22	board	board	NOUN
cjfa-30901	43	23	expertise	expertise	NOUN
cjfa-30901	43	24	and	and	CCONJ
cjfa-30901	43	25	the	the	DET
cjfa-30901	43	26	likelihood	likelihood	NOUN
cjfa-30901	43	27	of	of	ADP
cjfa-30901	43	28	financial	financial	ADJ
cjfa-30901	43	29	statement	statement	NOUN
cjfa-30901	43	30	frauds	fraud	NOUN
cjfa-30901	43	31	.	.	PUNCT
cjfa-30901	44	1	secondly	secondly	ADV
cjfa-30901	44	2	,	,	PUNCT
cjfa-30901	44	3	there	there	PRON
cjfa-30901	44	4	is	be	VERB
cjfa-30901	44	5	paucity	paucity	NOUN
cjfa-30901	44	6	in	in	ADP
cjfa-30901	44	7	empirical	empirical	ADJ
cjfa-30901	44	8	literature	literature	NOUN
cjfa-30901	44	9	on	on	ADP
cjfa-30901	44	10	the	the	DET
cjfa-30901	44	11	nexus	nexus	NOUN
cjfa-30901	44	12	between	between	ADP
cjfa-30901	44	13	board	board	NOUN
cjfa-30901	44	14	diligence	diligence	NOUN
cjfa-30901	44	15	and	and	CCONJ
cjfa-30901	44	16	the	the	DET
cjfa-30901	44	17	likelihood	likelihood	NOUN
cjfa-30901	44	18	of	of	ADP
cjfa-30901	44	19	financial	financial	ADJ
cjfa-30901	44	20	statement	statement	NOUN
cjfa-30901	44	21	fraud	fraud	NOUN
cjfa-30901	44	22	in	in	ADP
cjfa-30901	44	23	nigeria	nigeria	PROPN
cjfa-30901	44	24	listed	list	VERB
cjfa-30901	44	25	firm	firm	NOUN
cjfa-30901	44	26	.	.	PUNCT
cjfa-30901	45	1	this	this	PRON
cjfa-30901	45	2	thus	thus	ADV
cjfa-30901	45	3	throws	throw	VERB
cjfa-30901	45	4	up	up	ADP
cjfa-30901	45	5	a	a	DET
cjfa-30901	45	6	vista	vista	NOUN
cjfa-30901	45	7	of	of	ADP
cjfa-30901	45	8	opportunity	opportunity	NOUN
cjfa-30901	45	9	for	for	ADP
cjfa-30901	45	10	further	further	ADJ
cjfa-30901	45	11	research	research	NOUN
cjfa-30901	45	12	.	.	PUNCT
cjfa-30901	46	1	against	against	ADP
cjfa-30901	46	2	the	the	DET
cjfa-30901	46	3	above	above	ADJ
cjfa-30901	46	4	backdrops	backdrop	NOUN
cjfa-30901	46	5	,	,	PUNCT
cjfa-30901	46	6	the	the	DET
cjfa-30901	46	7	following	follow	VERB
cjfa-30901	46	8	research	research	NOUN
cjfa-30901	46	9	questions	question	NOUN
cjfa-30901	46	10	were	be	AUX
cjfa-30901	46	11	raised	raise	VERB
cjfa-30901	46	12	.	.	PUNCT
cjfa-30901	47	1	■	■	PUNCT
cjfa-30901	47	2	what	what	PRON
cjfa-30901	47	3	is	be	AUX
cjfa-30901	47	4	the	the	DET
cjfa-30901	47	5	impact	impact	NOUN
cjfa-30901	47	6	of	of	ADP
cjfa-30901	47	7	board	board	NOUN
cjfa-30901	47	8	independence	independence	NOUN
cjfa-30901	47	9	on	on	ADP
cjfa-30901	47	10	the	the	DET
cjfa-30901	47	11	likelihood	likelihood	NOUN
cjfa-30901	47	12	of	of	ADP
cjfa-30901	47	13	financial	financial	ADJ
cjfa-30901	47	14	statement	statement	NOUN
cjfa-30901	47	15	fraud	fraud	NOUN
cjfa-30901	47	16	?	?	PUNCT
cjfa-30901	48	1	■	■	PUNCT
cjfa-30901	48	2	what	what	PRON
cjfa-30901	48	3	is	be	AUX
cjfa-30901	48	4	the	the	DET
cjfa-30901	48	5	influence	influence	NOUN
cjfa-30901	48	6	of	of	ADP
cjfa-30901	48	7	board	board	NOUN
cjfa-30901	48	8	expertise	expertise	NOUN
cjfa-30901	48	9	on	on	ADP
cjfa-30901	48	10	the	the	DET
cjfa-30901	48	11	likelihood	likelihood	NOUN
cjfa-30901	48	12	of	of	ADP
cjfa-30901	48	13	financial	financial	ADJ
cjfa-30901	48	14	statement	statement	NOUN
cjfa-30901	48	15	fraud	fraud	NOUN
cjfa-30901	48	16	?	?	PUNCT
cjfa-30901	49	1	■	■	PUNCT
cjfa-30901	49	2	what	what	PRON
cjfa-30901	49	3	is	be	AUX
cjfa-30901	49	4	the	the	DET
cjfa-30901	49	5	effect	effect	NOUN
cjfa-30901	49	6	of	of	ADP
cjfa-30901	49	7	board	board	NOUN
cjfa-30901	49	8	diligence	diligence	NOUN
cjfa-30901	49	9	on	on	ADP
cjfa-30901	49	10	the	the	DET
cjfa-30901	49	11	likelihood	likelihood	NOUN
cjfa-30901	49	12	of	of	ADP
cjfa-30901	49	13	financial	financial	ADJ
cjfa-30901	49	14	statement	statement	NOUN
cjfa-30901	49	15	fraud	fraud	NOUN
cjfa-30901	49	16	?	?	PUNCT
cjfa-30901	50	1	the	the	DET
cjfa-30901	50	2	remainder	remainder	NOUN
cjfa-30901	50	3	of	of	ADP
cjfa-30901	50	4	the	the	DET
cjfa-30901	50	5	paper	paper	NOUN
cjfa-30901	50	6	is	be	AUX
cjfa-30901	50	7	organised	organise	VERB
cjfa-30901	50	8	as	as	SCONJ
cjfa-30901	50	9	follows	follow	VERB
cjfa-30901	50	10	:	:	PUNCT
cjfa-30901	50	11	section	section	NOUN
cjfa-30901	50	12	two	two	NUM
cjfa-30901	50	13	focuses	focus	VERB
cjfa-30901	50	14	on	on	ADP
cjfa-30901	50	15	the	the	DET
cjfa-30901	50	16	literature	literature	NOUN
cjfa-30901	50	17	review	review	NOUN
cjfa-30901	50	18	and	and	CCONJ
cjfa-30901	50	19	hypotheses	hypothese	VERB
cjfa-30901	50	20	development	development	NOUN
cjfa-30901	50	21	.	.	PUNCT
cjfa-30901	51	1	section	section	NOUN
cjfa-30901	51	2	three	three	NUM
cjfa-30901	51	3	addresses	address	NOUN
cjfa-30901	51	4	the	the	DET
cjfa-30901	51	5	methodology	methodology	NOUN
cjfa-30901	51	6	with	with	ADP
cjfa-30901	51	7	emphasis	emphasis	NOUN
cjfa-30901	51	8	on	on	ADP
cjfa-30901	51	9	theoretical	theoretical	ADJ
cjfa-30901	51	10	framework	framework	NOUN
cjfa-30901	51	11	and	and	CCONJ
cjfa-30901	51	12	model	model	NOUN
cjfa-30901	51	13	specification	specification	NOUN
cjfa-30901	51	14	.	.	PUNCT
cjfa-30901	52	1	section	section	NOUN
cjfa-30901	52	2	four	four	NUM
cjfa-30901	52	3	presents	present	VERB
cjfa-30901	52	4	data	datum	NOUN
cjfa-30901	52	5	analysis	analysis	NOUN
cjfa-30901	52	6	,	,	PUNCT
cjfa-30901	52	7	interpretation	interpretation	NOUN
cjfa-30901	52	8	and	and	CCONJ
cjfa-30901	52	9	discussion	discussion	NOUN
cjfa-30901	52	10	of	of	ADP
cjfa-30901	52	11	findings	finding	NOUN
cjfa-30901	52	12	.	.	PUNCT
cjfa-30901	53	1	section	section	NOUN
cjfa-30901	53	2	five	five	NUM
cjfa-30901	53	3	concludes	conclude	VERB
cjfa-30901	53	4	.	.	PUNCT
cjfa-30901	54	1	m.	m.	NOUN
cjfa-30901	54	2	subair	subair	PROPN
cjfa-30901	54	3	,	,	PUNCT
cjfa-30901	54	4	r.	r.	PROPN
cjfa-30901	54	5	salman	salman	PROPN
cjfa-30901	54	6	,	,	PUNCT
cjfa-30901	54	7	a.	a.	PROPN
cjfa-30901	54	8	abolarin	abolarin	PROPN
cjfa-30901	54	9	,	,	PUNCT
cjfa-30901	54	10	a.	a.	PROPN
cjfa-30901	54	11	abdullahi	abdullahi	PROPN
cjfa-30901	54	12	,	,	PUNCT
cjfa-30901	54	13	a.	a.	NOUN
cjfa-30901	54	14	othman60	othman60	PROPN
cjfa-30901	54	15	literature	literature	PROPN
cjfa-30901	54	16	review	review	VERB
cjfa-30901	54	17	financial	financial	ADJ
cjfa-30901	54	18	statement	statement	NOUN
cjfa-30901	54	19	fraud	fraud	NOUN
cjfa-30901	54	20	fraud	fraud	NOUN
cjfa-30901	54	21	is	be	AUX
cjfa-30901	54	22	generally	generally	ADV
cjfa-30901	54	23	any	any	DET
cjfa-30901	54	24	act	act	NOUN
cjfa-30901	54	25	that	that	PRON
cjfa-30901	54	26	applies	apply	VERB
cjfa-30901	54	27	deception	deception	NOUN
cjfa-30901	54	28	as	as	ADP
cjfa-30901	54	29	its	its	PRON
cjfa-30901	54	30	principal	principal	ADJ
cjfa-30901	54	31	technique	technique	NOUN
cjfa-30901	54	32	.	.	PUNCT
cjfa-30901	55	1	it	it	PRON
cjfa-30901	55	2	manifests	manifest	VERB
cjfa-30901	55	3	in	in	ADP
cjfa-30901	55	4	different	different	ADJ
cjfa-30901	55	5	forms	form	NOUN
cjfa-30901	55	6	and	and	CCONJ
cjfa-30901	55	7	magnitudes	magnitude	NOUN
cjfa-30901	55	8	.	.	PUNCT
cjfa-30901	56	1	albrecht	albrecht	PROPN
cjfa-30901	56	2	,	,	PUNCT
cjfa-30901	56	3	albrecht	albrecht	PROPN
cjfa-30901	56	4	,	,	PUNCT
cjfa-30901	56	5	albrecht	albrecht	NOUN
cjfa-30901	56	6	and	and	CCONJ
cjfa-30901	56	7	zimbelman	zimbelman	NOUN
cjfa-30901	56	8	(	(	PUNCT
cjfa-30901	56	9	2012	2012	NUM
cjfa-30901	56	10	)	)	PUNCT
cjfa-30901	56	11	identified	identify	VERB
cjfa-30901	56	12	fraud	fraud	NOUN
cjfa-30901	56	13	in	in	ADP
cjfa-30901	56	14	three	three	NUM
cjfa-30901	56	15	broad	broad	ADJ
cjfa-30901	56	16	categories	category	NOUN
cjfa-30901	56	17	:	:	PUNCT
cjfa-30901	56	18	asset	asset	NOUN
cjfa-30901	56	19	misappropriation	misappropriation	NOUN
cjfa-30901	56	20	;	;	PUNCT
cjfa-30901	56	21	corruption	corruption	NOUN
cjfa-30901	56	22	;	;	PUNCT
cjfa-30901	56	23	and	and	CCONJ
cjfa-30901	56	24	fraudulent	fraudulent	ADJ
cjfa-30901	56	25	statement	statement	NOUN
cjfa-30901	56	26	.	.	PUNCT
cjfa-30901	57	1	whereas	whereas	SCONJ
cjfa-30901	57	2	asset	asset	NOUN
cjfa-30901	57	3	misappropriation	misappropriation	NOUN
cjfa-30901	57	4	and	and	CCONJ
cjfa-30901	57	5	corruption	corruption	NOUN
cjfa-30901	57	6	occur	occur	VERB
cjfa-30901	57	7	in	in	ADP
cjfa-30901	57	8	greater	great	ADJ
cjfa-30901	57	9	frequency	frequency	NOUN
cjfa-30901	57	10	,	,	PUNCT
cjfa-30901	57	11	fraudulent	fraudulent	ADJ
cjfa-30901	57	12	statement	statement	NOUN
cjfa-30901	57	13	seldom	seldom	ADV
cjfa-30901	57	14	occurs	occur	VERB
cjfa-30901	57	15	.	.	PUNCT
cjfa-30901	58	1	according	accord	VERB
cjfa-30901	58	2	to	to	ADP
cjfa-30901	58	3	gupta	gupta	PROPN
cjfa-30901	58	4	and	and	CCONJ
cjfa-30901	58	5	gill	gill	PROPN
cjfa-30901	58	6	(	(	PUNCT
cjfa-30901	58	7	2012	2012	NUM
cjfa-30901	58	8	)	)	PUNCT
cjfa-30901	58	9	and	and	CCONJ
cjfa-30901	58	10	omoye	omoye	NOUN
cjfa-30901	58	11	and	and	CCONJ
cjfa-30901	58	12	eragbhe	eragbhe	NOUN
cjfa-30901	58	13	(	(	PUNCT
cjfa-30901	58	14	2014	2014	NUM
cjfa-30901	58	15	)	)	PUNCT
cjfa-30901	58	16	,	,	PUNCT
cjfa-30901	58	17	financial	financial	ADJ
cjfa-30901	58	18	statement	statement	NOUN
cjfa-30901	58	19	fraud	fraud	NOUN
cjfa-30901	58	20	is	be	AUX
cjfa-30901	58	21	an	an	DET
cjfa-30901	58	22	intentional	intentional	ADJ
cjfa-30901	58	23	misstatement	misstatement	NOUN
cjfa-30901	58	24	of	of	ADP
cjfa-30901	58	25	material	material	NOUN
cjfa-30901	58	26	facts	fact	NOUN
cjfa-30901	58	27	in	in	ADP
cjfa-30901	58	28	books	book	NOUN
cjfa-30901	58	29	of	of	ADP
cjfa-30901	58	30	accounts	account	NOUN
cjfa-30901	58	31	by	by	ADP
cjfa-30901	58	32	management	management	NOUN
cjfa-30901	58	33	with	with	ADP
cjfa-30901	58	34	the	the	DET
cjfa-30901	58	35	aim	aim	NOUN
cjfa-30901	58	36	of	of	ADP
cjfa-30901	58	37	deceiving	deceive	VERB
cjfa-30901	58	38	investors	investor	NOUN
cjfa-30901	58	39	and	and	CCONJ
cjfa-30901	58	40	creditors	creditor	NOUN
cjfa-30901	58	41	.	.	PUNCT
cjfa-30901	59	1	this	this	DET
cjfa-30901	59	2	misstatement	misstatement	NOUN
cjfa-30901	59	3	can	can	AUX
cjfa-30901	59	4	occur	occur	VERB
cjfa-30901	59	5	through	through	ADP
cjfa-30901	59	6	deliberate	deliberate	ADJ
cjfa-30901	59	7	manipulation	manipulation	NOUN
cjfa-30901	59	8	of	of	ADP
cjfa-30901	59	9	any	any	PRON
cjfa-30901	59	10	of	of	ADP
cjfa-30901	59	11	the	the	DET
cjfa-30901	59	12	elements	element	NOUN
cjfa-30901	59	13	in	in	ADP
cjfa-30901	59	14	a	a	DET
cjfa-30901	59	15	financial	financial	ADJ
cjfa-30901	59	16	statement	statement	NOUN
cjfa-30901	59	17	including	include	VERB
cjfa-30901	59	18	income	income	NOUN
cjfa-30901	59	19	,	,	PUNCT
cjfa-30901	59	20	expenses	expense	NOUN
cjfa-30901	59	21	,	,	PUNCT
cjfa-30901	59	22	assets	asset	NOUN
cjfa-30901	59	23	,	,	PUNCT
cjfa-30901	59	24	and	and	CCONJ
cjfa-30901	59	25	liabilities	liability	NOUN
cjfa-30901	59	26	.	.	PUNCT
cjfa-30901	60	1	acfe	acfe	NOUN
cjfa-30901	60	2	(	(	PUNCT
cjfa-30901	60	3	2011	2011	NUM
cjfa-30901	60	4	)	)	PUNCT
cjfa-30901	60	5	defined	define	VERB
cjfa-30901	60	6	financial	financial	ADJ
cjfa-30901	60	7	statement	statement	NOUN
cjfa-30901	60	8	fraud	fraud	NOUN
cjfa-30901	60	9	as	as	ADP
cjfa-30901	60	10	a	a	DET
cjfa-30901	60	11	deliberate	deliberate	ADJ
cjfa-30901	60	12	misrepresentation	misrepresentation	NOUN
cjfa-30901	60	13	of	of	ADP
cjfa-30901	60	14	the	the	DET
cjfa-30901	60	15	financial	financial	ADJ
cjfa-30901	60	16	condition	condition	NOUN
cjfa-30901	60	17	of	of	ADP
cjfa-30901	60	18	an	an	DET
cjfa-30901	60	19	enterprise	enterprise	NOUN
cjfa-30901	60	20	through	through	ADP
cjfa-30901	60	21	intentional	intentional	ADJ
cjfa-30901	60	22	misstatement	misstatement	NOUN
cjfa-30901	60	23	or	or	CCONJ
cjfa-30901	60	24	omission	omission	NOUN
cjfa-30901	60	25	of	of	ADP
cjfa-30901	60	26	amounts	amount	NOUN
cjfa-30901	60	27	or	or	CCONJ
cjfa-30901	60	28	disclosures	disclosure	NOUN
cjfa-30901	60	29	.	.	PUNCT
cjfa-30901	61	1	albretch	albretch	VERB
cjfa-30901	61	2	et	et	PROPN
cjfa-30901	61	3	al	al	PROPN
cjfa-30901	61	4	.	.	PROPN
cjfa-30901	62	1	(	(	PUNCT
cjfa-30901	62	2	2012	2012	NUM
cjfa-30901	62	3	)	)	PUNCT
cjfa-30901	62	4	sees	see	VERB
cjfa-30901	62	5	financial	financial	ADJ
cjfa-30901	62	6	statement	statement	NOUN
cjfa-30901	62	7	fraud	fraud	NOUN
cjfa-30901	62	8	as	as	ADP
cjfa-30901	62	9	a	a	DET
cjfa-30901	62	10	fraud	fraud	NOUN
cjfa-30901	62	11	committed	commit	VERB
cjfa-30901	62	12	by	by	ADP
cjfa-30901	62	13	executives	executive	NOUN
cjfa-30901	62	14	on	on	ADP
cjfa-30901	62	15	behalf	behalf	NOUN
cjfa-30901	62	16	of	of	ADP
cjfa-30901	62	17	an	an	DET
cjfa-30901	62	18	organization	organization	NOUN
cjfa-30901	62	19	usually	usually	ADV
cjfa-30901	62	20	to	to	PART
cjfa-30901	62	21	make	make	VERB
cjfa-30901	62	22	a	a	DET
cjfa-30901	62	23	reported	report	VERB
cjfa-30901	62	24	financial	financial	ADJ
cjfa-30901	62	25	statement	statement	NOUN
cjfa-30901	62	26	look	look	VERB
cjfa-30901	62	27	better	well	ADJ
cjfa-30901	62	28	than	than	SCONJ
cjfa-30901	62	29	they	they	PRON
cjfa-30901	62	30	actually	actually	ADV
cjfa-30901	62	31	are	be	AUX
cjfa-30901	62	32	.	.	PUNCT
cjfa-30901	63	1	from	from	ADP
cjfa-30901	63	2	the	the	DET
cjfa-30901	63	3	above	above	ADJ
cjfa-30901	63	4	definitions	definition	NOUN
cjfa-30901	63	5	,	,	PUNCT
cjfa-30901	63	6	it	it	PRON
cjfa-30901	63	7	can	can	AUX
cjfa-30901	63	8	be	be	AUX
cjfa-30901	63	9	deduced	deduce	VERB
cjfa-30901	63	10	that	that	SCONJ
cjfa-30901	63	11	financial	financial	ADJ
cjfa-30901	63	12	statement	statement	NOUN
cjfa-30901	63	13	fraud	fraud	NOUN
cjfa-30901	63	14	involves	involve	VERB
cjfa-30901	63	15	an	an	DET
cjfa-30901	63	16	intentional	intentional	ADJ
cjfa-30901	63	17	misstatement	misstatement	NOUN
cjfa-30901	63	18	or	or	CCONJ
cjfa-30901	63	19	misclassification	misclassification	NOUN
cjfa-30901	63	20	of	of	ADP
cjfa-30901	63	21	items	item	NOUN
cjfa-30901	63	22	in	in	ADP
cjfa-30901	63	23	the	the	DET
cjfa-30901	63	24	financial	financial	ADJ
cjfa-30901	63	25	statement	statement	NOUN
cjfa-30901	63	26	in	in	ADP
cjfa-30901	63	27	order	order	NOUN
cjfa-30901	63	28	to	to	PART
cjfa-30901	63	29	influence	influence	VERB
cjfa-30901	63	30	decision	decision	NOUN
cjfa-30901	63	31	making	making	NOUN
cjfa-30901	63	32	of	of	ADP
cjfa-30901	63	33	users	user	NOUN
cjfa-30901	63	34	.	.	PUNCT
cjfa-30901	64	1	it	it	PRON
cjfa-30901	64	2	is	be	AUX
cjfa-30901	64	3	perpetrated	perpetrate	VERB
cjfa-30901	64	4	by	by	ADP
cjfa-30901	64	5	those	those	PRON
cjfa-30901	64	6	in	in	ADP
cjfa-30901	64	7	top	top	ADJ
cjfa-30901	64	8	management	management	NOUN
cjfa-30901	64	9	positions	position	NOUN
cjfa-30901	64	10	such	such	ADJ
cjfa-30901	64	11	as	as	ADP
cjfa-30901	64	12	the	the	DET
cjfa-30901	64	13	chief	chief	ADJ
cjfa-30901	64	14	executive	executive	ADJ
cjfa-30901	64	15	officers	officer	NOUN
cjfa-30901	64	16	(	(	PUNCT
cjfa-30901	64	17	ceos	ceos	PROPN
cjfa-30901	64	18	)	)	PUNCT
cjfa-30901	64	19	and	and	CCONJ
cjfa-30901	64	20	chief	chief	ADJ
cjfa-30901	64	21	financial	financial	ADJ
cjfa-30901	64	22	officers	officer	NOUN
cjfa-30901	64	23	(	(	PUNCT
cjfa-30901	64	24	cfos	cfos	PROPN
cjfa-30901	64	25	)	)	PUNCT
cjfa-30901	64	26	who	who	PRON
cjfa-30901	64	27	have	have	VERB
cjfa-30901	64	28	access	access	NOUN
cjfa-30901	64	29	and	and	CCONJ
cjfa-30901	64	30	control	control	NOUN
cjfa-30901	64	31	over	over	ADP
cjfa-30901	64	32	financial	financial	ADJ
cjfa-30901	64	33	records	record	NOUN
cjfa-30901	64	34	of	of	ADP
cjfa-30901	64	35	a	a	DET
cjfa-30901	64	36	firm	firm	NOUN
cjfa-30901	64	37	(	(	PUNCT
cjfa-30901	64	38	bishop	bishop	PROPN
cjfa-30901	64	39	,	,	PUNCT
cjfa-30901	64	40	dezoort	dezoort	PROPN
cjfa-30901	64	41	&	&	CCONJ
cjfa-30901	64	42	hermanson	hermanson	PROPN
cjfa-30901	64	43	,	,	PUNCT
cjfa-30901	64	44	2017	2017	NUM
cjfa-30901	64	45	)	)	PUNCT
cjfa-30901	64	46	.	.	PUNCT
cjfa-30901	65	1	financial	financial	ADJ
cjfa-30901	65	2	statement	statement	NOUN
cjfa-30901	65	3	fraud	fraud	NOUN
cjfa-30901	65	4	usually	usually	ADV
cjfa-30901	65	5	starts	start	VERB
cjfa-30901	65	6	with	with	ADP
cjfa-30901	65	7	little	little	ADJ
cjfa-30901	65	8	adjustments	adjustment	NOUN
cjfa-30901	65	9	to	to	ADP
cjfa-30901	65	10	accounts	account	NOUN
cjfa-30901	65	11	but	but	CCONJ
cjfa-30901	65	12	the	the	DET
cjfa-30901	65	13	need	need	NOUN
cjfa-30901	65	14	to	to	PART
cjfa-30901	65	15	maintain	maintain	VERB
cjfa-30901	65	16	the	the	DET
cjfa-30901	65	17	deception	deception	NOUN
cjfa-30901	65	18	often	often	ADV
cjfa-30901	65	19	lead	lead	VERB
cjfa-30901	65	20	to	to	PART
cjfa-30901	65	21	escalated	escalate	VERB
cjfa-30901	65	22	fraudulent	fraudulent	ADJ
cjfa-30901	65	23	practices	practice	NOUN
cjfa-30901	65	24	.	.	PUNCT
cjfa-30901	66	1	brennan	brennan	PROPN
cjfa-30901	66	2	and	and	CCONJ
cjfa-30901	66	3	mcgrath	mcgrath	PROPN
cjfa-30901	66	4	(	(	PUNCT
cjfa-30901	66	5	2007	2007	NUM
cjfa-30901	66	6	)	)	PUNCT
cjfa-30901	66	7	and	and	CCONJ
cjfa-30901	66	8	omoye	omoye	NOUN
cjfa-30901	66	9	and	and	CCONJ
cjfa-30901	66	10	eragbhe	eragbhe	NOUN
cjfa-30901	66	11	(	(	PUNCT
cjfa-30901	66	12	2014	2014	NUM
cjfa-30901	66	13	)	)	PUNCT
cjfa-30901	66	14	submitted	submit	VERB
cjfa-30901	66	15	that	that	DET
cjfa-30901	66	16	financial	financial	ADJ
cjfa-30901	66	17	statement	statement	NOUN
cjfa-30901	66	18	fraud	fraud	NOUN
cjfa-30901	66	19	generally	generally	ADV
cjfa-30901	66	20	begins	begin	VERB
cjfa-30901	66	21	with	with	ADP
cjfa-30901	66	22	violation	violation	NOUN
cjfa-30901	66	23	of	of	ADP
cjfa-30901	66	24	generally	generally	ADV
cjfa-30901	66	25	accepted	accept	VERB
cjfa-30901	66	26	accounting	accounting	NOUN
cjfa-30901	66	27	principles	principle	NOUN
cjfa-30901	66	28	,	,	PUNCT
cjfa-30901	66	29	especially	especially	ADV
cjfa-30901	66	30	in	in	ADP
cjfa-30901	66	31	jurisdictions	jurisdiction	NOUN
cjfa-30901	66	32	with	with	ADP
cjfa-30901	66	33	lack	lack	NOUN
cjfa-30901	66	34	of	of	ADP
cjfa-30901	66	35	prescriptive	prescriptive	ADJ
cjfa-30901	66	36	accounting	accounting	NOUN
cjfa-30901	66	37	standards	standard	NOUN
cjfa-30901	66	38	,	,	PUNCT
cjfa-30901	66	39	and	and	CCONJ
cjfa-30901	66	40	ambiguities	ambiguity	NOUN
cjfa-30901	66	41	which	which	PRON
cjfa-30901	66	42	allow	allow	VERB
cjfa-30901	66	43	accountants	accountant	NOUN
cjfa-30901	66	44	to	to	PART
cjfa-30901	66	45	choose	choose	VERB
cjfa-30901	66	46	between	between	ADP
cjfa-30901	66	47	accounting	accounting	NOUN
cjfa-30901	66	48	policies	policy	NOUN
cjfa-30901	66	49	.	.	PUNCT
cjfa-30901	67	1	the	the	DET
cjfa-30901	67	2	acfe	acfe	NOUN
cjfa-30901	67	3	(	(	PUNCT
cjfa-30901	67	4	2011	2011	NUM
cjfa-30901	67	5	)	)	PUNCT
cjfa-30901	67	6	identified	identify	VERB
cjfa-30901	67	7	five	five	NUM
cjfa-30901	67	8	ways	way	NOUN
cjfa-30901	67	9	in	in	ADP
cjfa-30901	67	10	which	which	PRON
cjfa-30901	67	11	financial	financial	ADJ
cjfa-30901	67	12	statement	statement	NOUN
cjfa-30901	67	13	fraud	fraud	NOUN
cjfa-30901	67	14	is	be	AUX
cjfa-30901	67	15	commonly	commonly	ADV
cjfa-30901	67	16	perpetrated	perpetrate	VERB
cjfa-30901	67	17	as	as	ADP
cjfa-30901	67	18	improper	improper	ADJ
cjfa-30901	67	19	recognition	recognition	NOUN
cjfa-30901	67	20	of	of	ADP
cjfa-30901	67	21	revenue	revenue	NOUN
cjfa-30901	67	22	;	;	PUNCT
cjfa-30901	67	23	improper	improper	ADJ
cjfa-30901	67	24	treatment	treatment	NOUN
cjfa-30901	67	25	of	of	ADP
cjfa-30901	67	26	expenses	expense	NOUN
cjfa-30901	67	27	and	and	CCONJ
cjfa-30901	67	28	cost	cost	NOUN
cjfa-30901	67	29	;	;	PUNCT
cjfa-30901	67	30	improper	improper	ADJ
cjfa-30901	67	31	valuation	valuation	NOUN
cjfa-30901	67	32	of	of	ADP
cjfa-30901	67	33	assets	asset	NOUN
cjfa-30901	67	34	;	;	PUNCT
cjfa-30901	67	35	improper	improper	ADJ
cjfa-30901	67	36	recording	recording	NOUN
cjfa-30901	67	37	of	of	ADP
cjfa-30901	67	38	liabilities	liability	NOUN
cjfa-30901	67	39	;	;	PUNCT
cjfa-30901	67	40	and	and	CCONJ
cjfa-30901	67	41	inadequate	inadequate	ADJ
cjfa-30901	67	42	disclosures	disclosure	NOUN
cjfa-30901	67	43	.	.	PUNCT
cjfa-30901	68	1	practically	practically	ADV
cjfa-30901	68	2	,	,	PUNCT
cjfa-30901	68	3	financial	financial	ADJ
cjfa-30901	68	4	statement	statement	NOUN
cjfa-30901	68	5	fraud	fraud	NOUN
cjfa-30901	68	6	is	be	AUX
cjfa-30901	68	7	achieved	achieve	VERB
cjfa-30901	68	8	by	by	ADP
cjfa-30901	68	9	falsifying	falsify	VERB
cjfa-30901	68	10	or	or	CCONJ
cjfa-30901	68	11	overstating	overstate	VERB
cjfa-30901	68	12	assets	asset	NOUN
cjfa-30901	68	13	,	,	PUNCT
cjfa-30901	68	14	sales	sale	NOUN
cjfa-30901	68	15	board	board	NOUN
cjfa-30901	68	16	characteristics	characteristic	NOUN
cjfa-30901	68	17	and	and	CCONJ
cjfa-30901	68	18	the	the	DET
cjfa-30901	68	19	likelihood	likelihood	NOUN
cjfa-30901	68	20	…	…	PUNCT
cjfa-30901	68	21	61	61	NUM
cjfa-30901	68	22	and	and	CCONJ
cjfa-30901	68	23	profit	profit	NOUN
cjfa-30901	68	24	,	,	PUNCT
cjfa-30901	68	25	or	or	CCONJ
cjfa-30901	68	26	understating	understate	VERB
cjfa-30901	68	27	liabilities	liability	NOUN
cjfa-30901	68	28	,	,	PUNCT
cjfa-30901	68	29	expenses	expense	NOUN
cjfa-30901	68	30	or	or	CCONJ
cjfa-30901	68	31	losses	loss	NOUN
cjfa-30901	68	32	(	(	PUNCT
cjfa-30901	68	33	dalnial	dalnial	ADJ
cjfa-30901	68	34	,	,	PUNCT
cjfa-30901	68	35	kamaluddin	kamaluddin	PROPN
cjfa-30901	68	36	,	,	PUNCT
cjfa-30901	68	37	sanusi	sanusi	PROPN
cjfa-30901	68	38	&	&	CCONJ
cjfa-30901	68	39	khairuddin	khairuddin	PROPN
cjfa-30901	68	40	,	,	PUNCT
cjfa-30901	68	41	2014	2014	NUM
cjfa-30901	68	42	)	)	PUNCT
cjfa-30901	68	43	in	in	ADP
cjfa-30901	68	44	order	order	NOUN
cjfa-30901	68	45	to	to	PART
cjfa-30901	68	46	show	show	VERB
cjfa-30901	68	47	a	a	DET
cjfa-30901	68	48	favourable	favourable	ADJ
cjfa-30901	68	49	picture	picture	NOUN
cjfa-30901	68	50	of	of	ADP
cjfa-30901	68	51	the	the	DET
cjfa-30901	68	52	firm	firm	NOUN
cjfa-30901	68	53	’s	’s	PART
cjfa-30901	68	54	health	health	NOUN
cjfa-30901	68	55	.	.	PUNCT
cjfa-30901	69	1	items	item	NOUN
cjfa-30901	69	2	such	such	ADJ
cjfa-30901	69	3	as	as	ADP
cjfa-30901	69	4	sales	sale	NOUN
cjfa-30901	69	5	,	,	PUNCT
cjfa-30901	69	6	account	account	NOUN
cjfa-30901	69	7	receivables	receivable	NOUN
cjfa-30901	69	8	,	,	PUNCT
cjfa-30901	69	9	inventories	inventory	NOUN
cjfa-30901	69	10	have	have	AUX
cjfa-30901	69	11	been	be	AUX
cjfa-30901	69	12	observed	observe	VERB
cjfa-30901	69	13	to	to	PART
cjfa-30901	69	14	be	be	AUX
cjfa-30901	69	15	more	more	ADV
cjfa-30901	69	16	susceptible	susceptible	ADJ
cjfa-30901	69	17	to	to	ADP
cjfa-30901	69	18	fraud	fraud	NOUN
cjfa-30901	69	19	(	(	PUNCT
cjfa-30901	69	20	albretch	albretch	VERB
cjfa-30901	69	21	et	et	PROPN
cjfa-30901	69	22	al	al	PROPN
cjfa-30901	69	23	.	.	PROPN
cjfa-30901	69	24	,	,	PUNCT
cjfa-30901	69	25	2012	2012	NUM
cjfa-30901	69	26	;	;	PUNCT
cjfa-30901	70	1	kozlov	kozlov	PROPN
cjfa-30901	70	2	et	et	PROPN
cjfa-30901	70	3	al	al	PROPN
cjfa-30901	70	4	.	.	PROPN
cjfa-30901	70	5	,	,	PUNCT
cjfa-30901	70	6	2018	2018	NUM
cjfa-30901	70	7	;	;	PUNCT
cjfa-30901	70	8	tangod	tangod	PROPN
cjfa-30901	70	9	&	&	CCONJ
cjfa-30901	70	10	kulkarni	kulkarni	PROPN
cjfa-30901	70	11	,	,	PUNCT
cjfa-30901	70	12	2015	2015	NUM
cjfa-30901	70	13	)	)	PUNCT
cjfa-30901	70	14	.	.	PUNCT
cjfa-30901	71	1	the	the	DET
cjfa-30901	71	2	classification	classification	NOUN
cjfa-30901	71	3	of	of	ADP
cjfa-30901	71	4	a	a	DET
cjfa-30901	71	5	financial	financial	ADJ
cjfa-30901	71	6	statement	statement	NOUN
cjfa-30901	71	7	as	as	ADP
cjfa-30901	71	8	being	be	AUX
cjfa-30901	71	9	fraudulent	fraudulent	ADJ
cjfa-30901	71	10	depends	depend	VERB
cjfa-30901	71	11	on	on	ADP
cjfa-30901	71	12	the	the	DET
cjfa-30901	71	13	motive	motive	NOUN
cjfa-30901	71	14	behind	behind	ADP
cjfa-30901	71	15	the	the	DET
cjfa-30901	71	16	act	act	NOUN
cjfa-30901	71	17	(	(	PUNCT
cjfa-30901	71	18	brennan	brennan	PROPN
cjfa-30901	71	19	&	&	CCONJ
cjfa-30901	71	20	mcgrath	mcgrath	PROPN
cjfa-30901	71	21	,	,	PUNCT
cjfa-30901	71	22	2007	2007	NUM
cjfa-30901	71	23	)	)	PUNCT
cjfa-30901	71	24	.	.	PUNCT
cjfa-30901	72	1	whereas	whereas	SCONJ
cjfa-30901	72	2	most	most	ADJ
cjfa-30901	72	3	misstatement	misstatement	NOUN
cjfa-30901	72	4	may	may	AUX
cjfa-30901	72	5	occur	occur	VERB
cjfa-30901	72	6	as	as	ADP
cjfa-30901	72	7	a	a	DET
cjfa-30901	72	8	result	result	NOUN
cjfa-30901	72	9	of	of	ADP
cjfa-30901	72	10	an	an	DET
cjfa-30901	72	11	error	error	NOUN
cjfa-30901	72	12	lack	lack	NOUN
cjfa-30901	72	13	of	of	ADP
cjfa-30901	72	14	expertise	expertise	NOUN
cjfa-30901	72	15	and	and	CCONJ
cjfa-30901	72	16	negligence	negligence	NOUN
cjfa-30901	72	17	(	(	PUNCT
cjfa-30901	72	18	albrecht	albrecht	PROPN
cjfa-30901	72	19	&	&	CCONJ
cjfa-30901	72	20	hoopes	hoopes	PROPN
cjfa-30901	72	21	,	,	PUNCT
cjfa-30901	72	22	2014	2014	NUM
cjfa-30901	72	23	)	)	PUNCT
cjfa-30901	72	24	,	,	PUNCT
cjfa-30901	72	25	several	several	ADJ
cjfa-30901	72	26	other	other	ADJ
cjfa-30901	72	27	factors	factor	NOUN
cjfa-30901	72	28	have	have	AUX
cjfa-30901	72	29	been	be	AUX
cjfa-30901	72	30	attributed	attribute	VERB
cjfa-30901	72	31	to	to	ADP
cjfa-30901	72	32	the	the	DET
cjfa-30901	72	33	motive	motive	NOUN
cjfa-30901	72	34	behind	behind	ADP
cjfa-30901	72	35	financial	financial	ADJ
cjfa-30901	72	36	statement	statement	NOUN
cjfa-30901	72	37	fraud	fraud	NOUN
cjfa-30901	72	38	.	.	PUNCT
cjfa-30901	73	1	hogan	hogan	PROPN
cjfa-30901	73	2	,	,	PUNCT
cjfa-30901	73	3	rezaee	rezaee	PROPN
cjfa-30901	73	4	,	,	PUNCT
cjfa-30901	73	5	riley	riley	NOUN
cjfa-30901	73	6	and	and	CCONJ
cjfa-30901	73	7	velury	velury	NOUN
cjfa-30901	73	8	(	(	PUNCT
cjfa-30901	73	9	2008	2008	NUM
cjfa-30901	73	10	)	)	PUNCT
cjfa-30901	73	11	noted	note	VERB
cjfa-30901	73	12	that	that	SCONJ
cjfa-30901	73	13	the	the	DET
cjfa-30901	73	14	pressure	pressure	NOUN
cjfa-30901	73	15	to	to	PART
cjfa-30901	73	16	meet	meet	VERB
cjfa-30901	73	17	analyst	analyst	NOUN
cjfa-30901	73	18	forecast	forecast	NOUN
cjfa-30901	73	19	,	,	PUNCT
cjfa-30901	73	20	incentive	incentive	NOUN
cjfa-30901	73	21	structure	structure	NOUN
cjfa-30901	73	22	,	,	PUNCT
cjfa-30901	73	23	the	the	DET
cjfa-30901	73	24	need	need	NOUN
cjfa-30901	73	25	for	for	ADP
cjfa-30901	73	26	external	external	ADJ
cjfa-30901	73	27	financing	financing	NOUN
cjfa-30901	73	28	,	,	PUNCT
cjfa-30901	73	29	and	and	CCONJ
cjfa-30901	73	30	poor	poor	ADJ
cjfa-30901	73	31	performance	performance	NOUN
cjfa-30901	73	32	are	be	AUX
cjfa-30901	73	33	motivating	motivate	VERB
cjfa-30901	73	34	factors	factor	NOUN
cjfa-30901	73	35	for	for	ADP
cjfa-30901	73	36	financial	financial	ADJ
cjfa-30901	73	37	statement	statement	NOUN
cjfa-30901	73	38	fraud	fraud	NOUN
cjfa-30901	73	39	.	.	PUNCT
cjfa-30901	74	1	the	the	DET
cjfa-30901	74	2	opportunity	opportunity	NOUN
cjfa-30901	74	3	to	to	PART
cjfa-30901	74	4	engage	engage	VERB
cjfa-30901	74	5	in	in	ADP
cjfa-30901	74	6	fraud	fraud	NOUN
cjfa-30901	74	7	also	also	ADV
cjfa-30901	74	8	increases	increase	VERB
cjfa-30901	74	9	as	as	SCONJ
cjfa-30901	74	10	firm	firm	ADJ
cjfa-30901	74	11	control	control	NOUN
cjfa-30901	74	12	structure	structure	NOUN
cjfa-30901	74	13	becomes	become	VERB
cjfa-30901	74	14	weak	weak	ADJ
cjfa-30901	74	15	coupled	couple	VERB
cjfa-30901	74	16	with	with	ADP
cjfa-30901	74	17	an	an	DET
cjfa-30901	74	18	ineffective	ineffective	ADJ
cjfa-30901	74	19	corporate	corporate	ADJ
cjfa-30901	74	20	governance	governance	NOUN
cjfa-30901	74	21	system	system	NOUN
cjfa-30901	74	22	and	and	CCONJ
cjfa-30901	74	23	a	a	DET
cjfa-30901	74	24	deteriorated	deteriorated	ADJ
cjfa-30901	74	25	audit	audit	NOUN
cjfa-30901	74	26	function	function	NOUN
cjfa-30901	74	27	(	(	PUNCT
cjfa-30901	74	28	aris	aris	PROPN
cjfa-30901	74	29	,	,	PUNCT
cjfa-30901	74	30	othman	othman	PROPN
cjfa-30901	74	31	,	,	PUNCT
cjfa-30901	74	32	arif	arif	PROPN
cjfa-30901	74	33	,	,	PUNCT
cjfa-30901	74	34	malek	malek	PROPN
cjfa-30901	74	35	&	&	CCONJ
cjfa-30901	74	36	omar	omar	PROPN
cjfa-30901	74	37	,	,	PUNCT
cjfa-30901	74	38	2013	2013	NUM
cjfa-30901	74	39	;	;	PUNCT
cjfa-30901	74	40	gupta	gupta	PROPN
cjfa-30901	74	41	&	&	CCONJ
cjfa-30901	74	42	gill	gill	PROPN
cjfa-30901	74	43	,	,	PUNCT
cjfa-30901	74	44	2012	2012	NUM
cjfa-30901	74	45	)	)	PUNCT
cjfa-30901	74	46	.	.	PUNCT
cjfa-30901	75	1	omoye	omoye	NOUN
cjfa-30901	75	2	and	and	CCONJ
cjfa-30901	75	3	eragbhe	eragbhe	NOUN
cjfa-30901	75	4	(	(	PUNCT
cjfa-30901	75	5	2014	2014	NUM
cjfa-30901	75	6	)	)	PUNCT
cjfa-30901	75	7	attributed	attribute	VERB
cjfa-30901	75	8	financial	financial	ADJ
cjfa-30901	75	9	statement	statement	NOUN
cjfa-30901	75	10	fraud	fraud	NOUN
cjfa-30901	75	11	to	to	ADP
cjfa-30901	75	12	the	the	DET
cjfa-30901	75	13	need	need	NOUN
cjfa-30901	75	14	to	to	PART
cjfa-30901	75	15	secure	secure	VERB
cjfa-30901	75	16	investor	investor	NOUN
cjfa-30901	75	17	’s	’s	PART
cjfa-30901	75	18	interest	interest	NOUN
cjfa-30901	75	19	,	,	PUNCT
cjfa-30901	75	20	financing	financing	NOUN
cjfa-30901	75	21	needs	need	NOUN
cjfa-30901	75	22	,	,	PUNCT
cjfa-30901	75	23	bonus	bonus	NOUN
cjfa-30901	75	24	salaries	salary	NOUN
cjfa-30901	75	25	,	,	PUNCT
cjfa-30901	75	26	and	and	CCONJ
cjfa-30901	75	27	shareholders	shareholder	NOUN
cjfa-30901	75	28	expectations	expectation	NOUN
cjfa-30901	75	29	.	.	PUNCT
cjfa-30901	76	1	a	a	DET
cjfa-30901	76	2	firm	firm	NOUN
cjfa-30901	76	3	’s	’s	PART
cjfa-30901	76	4	manager	manager	NOUN
cjfa-30901	76	5	who	who	PRON
cjfa-30901	76	6	is	be	AUX
cjfa-30901	76	7	unable	unable	ADJ
cjfa-30901	76	8	to	to	PART
cjfa-30901	76	9	achieve	achieve	VERB
cjfa-30901	76	10	a	a	DET
cjfa-30901	76	11	similar	similar	ADJ
cjfa-30901	76	12	growth	growth	NOUN
cjfa-30901	76	13	as	as	SCONJ
cjfa-30901	76	14	recorded	record	VERB
cjfa-30901	76	15	in	in	ADP
cjfa-30901	76	16	the	the	DET
cjfa-30901	76	17	past	past	NOUN
cjfa-30901	76	18	or	or	CCONJ
cjfa-30901	76	19	the	the	DET
cjfa-30901	76	20	desire	desire	NOUN
cjfa-30901	76	21	to	to	PART
cjfa-30901	76	22	grow	grow	VERB
cjfa-30901	76	23	may	may	AUX
cjfa-30901	76	24	be	be	AUX
cjfa-30901	76	25	prone	prone	ADJ
cjfa-30901	76	26	to	to	ADP
cjfa-30901	76	27	financial	financial	ADJ
cjfa-30901	76	28	statement	statement	NOUN
cjfa-30901	76	29	fraud	fraud	NOUN
cjfa-30901	76	30	(	(	PUNCT
cjfa-30901	76	31	tangod	tangod	PROPN
cjfa-30901	76	32	&	&	CCONJ
cjfa-30901	76	33	kulkarni	kulkarni	PROPN
cjfa-30901	76	34	,	,	PUNCT
cjfa-30901	76	35	2015	2015	NUM
cjfa-30901	76	36	)	)	PUNCT
cjfa-30901	76	37	.	.	PUNCT
cjfa-30901	77	1	these	these	DET
cjfa-30901	77	2	motives	motive	NOUN
cjfa-30901	77	3	are	be	AUX
cjfa-30901	77	4	surmised	surmise	VERB
cjfa-30901	77	5	in	in	ADP
cjfa-30901	77	6	the	the	DET
cjfa-30901	77	7	fraud	fraud	NOUN
cjfa-30901	77	8	triangle	triangle	NOUN
cjfa-30901	77	9	and	and	CCONJ
cjfa-30901	77	10	fraud	fraud	NOUN
cjfa-30901	77	11	diamond	diamond	NOUN
cjfa-30901	77	12	theory	theory	NOUN
cjfa-30901	77	13	where	where	SCONJ
cjfa-30901	77	14	several	several	ADJ
cjfa-30901	77	15	authors	author	NOUN
cjfa-30901	77	16	have	have	AUX
cjfa-30901	77	17	empirically	empirically	ADV
cjfa-30901	77	18	tested	test	VERB
cjfa-30901	77	19	their	their	PRON
cjfa-30901	77	20	effect	effect	NOUN
cjfa-30901	77	21	on	on	ADP
cjfa-30901	77	22	financial	financial	ADJ
cjfa-30901	77	23	statement	statement	NOUN
cjfa-30901	77	24	fraud	fraud	NOUN
cjfa-30901	77	25	(	(	PUNCT
cjfa-30901	77	26	see	see	INTJ
cjfa-30901	77	27	mahdi	mahdi	PROPN
cjfa-30901	77	28	,	,	PUNCT
cjfa-30901	77	29	qingfei	qingfei	NOUN
cjfa-30901	77	30	,	,	PUNCT
cjfa-30901	77	31	vahab	vahab	NOUN
cjfa-30901	77	32	&	&	CCONJ
cjfa-30901	77	33	muhammad	muhammad	PROPN
cjfa-30901	77	34	,	,	PUNCT
cjfa-30901	77	35	2019	2019	NUM
cjfa-30901	77	36	;	;	PUNCT
cjfa-30901	77	37	supri	supri	NOUN
cjfa-30901	77	38	,	,	PUNCT
cjfa-30901	77	39	rura	rura	PROPN
cjfa-30901	77	40	&	&	CCONJ
cjfa-30901	77	41	pontoh	pontoh	PROPN
cjfa-30901	77	42	,	,	PUNCT
cjfa-30901	77	43	2018	2018	NUM
cjfa-30901	77	44	)	)	PUNCT
cjfa-30901	77	45	.	.	PUNCT
cjfa-30901	78	1	notwithstanding	notwithstanding	ADP
cjfa-30901	78	2	,	,	PUNCT
cjfa-30901	78	3	lotfi	lotfi	NOUN
cjfa-30901	78	4	and	and	CCONJ
cjfa-30901	78	5	chadegani	chadegani	NOUN
cjfa-30901	78	6	(	(	PUNCT
cjfa-30901	78	7	2017	2017	NUM
cjfa-30901	78	8	)	)	PUNCT
cjfa-30901	78	9	opined	opine	VERB
cjfa-30901	78	10	that	that	SCONJ
cjfa-30901	78	11	the	the	DET
cjfa-30901	78	12	presence	presence	NOUN
cjfa-30901	78	13	of	of	ADP
cjfa-30901	78	14	these	these	DET
cjfa-30901	78	15	factors	factor	NOUN
cjfa-30901	78	16	may	may	AUX
cjfa-30901	78	17	not	not	PART
cjfa-30901	78	18	necessarily	necessarily	ADV
cjfa-30901	78	19	mean	mean	VERB
cjfa-30901	78	20	fraud	fraud	NOUN
cjfa-30901	78	21	exists	exist	VERB
cjfa-30901	78	22	but	but	CCONJ
cjfa-30901	78	23	a	a	DET
cjfa-30901	78	24	drive	drive	NOUN
cjfa-30901	78	25	to	to	PART
cjfa-30901	78	26	incite	incite	VERB
cjfa-30901	78	27	auditor	auditor	NOUN
cjfa-30901	78	28	’s	’s	PART
cjfa-30901	78	29	sensitivity	sensitivity	NOUN
cjfa-30901	78	30	towards	towards	ADP
cjfa-30901	78	31	the	the	DET
cjfa-30901	78	32	possibility	possibility	NOUN
cjfa-30901	78	33	of	of	ADP
cjfa-30901	78	34	fraud	fraud	NOUN
cjfa-30901	78	35	.	.	PUNCT
cjfa-30901	79	1	the	the	DET
cjfa-30901	79	2	effect	effect	NOUN
cjfa-30901	79	3	of	of	ADP
cjfa-30901	79	4	manipulating	manipulate	VERB
cjfa-30901	79	5	financial	financial	ADJ
cjfa-30901	79	6	statements	statement	NOUN
cjfa-30901	79	7	is	be	AUX
cjfa-30901	79	8	not	not	PART
cjfa-30901	79	9	borne	bear	VERB
cjfa-30901	79	10	by	by	ADP
cjfa-30901	79	11	firms	firm	NOUN
cjfa-30901	79	12	alone	alone	ADV
cjfa-30901	79	13	.	.	PUNCT
cjfa-30901	80	1	it	it	PRON
cjfa-30901	80	2	has	have	VERB
cjfa-30901	80	3	a	a	DET
cjfa-30901	80	4	telling	tell	VERB
cjfa-30901	80	5	effect	effect	NOUN
cjfa-30901	80	6	on	on	ADP
cjfa-30901	80	7	stakeholders	stakeholder	NOUN
cjfa-30901	80	8	and	and	CCONJ
cjfa-30901	80	9	the	the	DET
cjfa-30901	80	10	capital	capital	NOUN
cjfa-30901	80	11	market	market	NOUN
cjfa-30901	80	12	of	of	ADP
cjfa-30901	80	13	a	a	DET
cjfa-30901	80	14	given	give	VERB
cjfa-30901	80	15	country	country	NOUN
cjfa-30901	80	16	.	.	PUNCT
cjfa-30901	81	1	west	west	PROPN
cjfa-30901	81	2	and	and	CCONJ
cjfa-30901	81	3	bhattacharya	bhattacharya	PROPN
cjfa-30901	81	4	(	(	PUNCT
cjfa-30901	81	5	2015	2015	NUM
cjfa-30901	81	6	)	)	PUNCT
cjfa-30901	81	7	noted	note	VERB
cjfa-30901	81	8	that	that	SCONJ
cjfa-30901	81	9	when	when	SCONJ
cjfa-30901	81	10	financial	financial	ADJ
cjfa-30901	81	11	statements	statement	NOUN
cjfa-30901	81	12	are	be	AUX
cjfa-30901	81	13	manipulated	manipulate	VERB
cjfa-30901	81	14	,	,	PUNCT
cjfa-30901	81	15	managers	manager	NOUN
cjfa-30901	81	16	unjustifiably	unjustifiably	ADV
cjfa-30901	81	17	improve	improve	VERB
cjfa-30901	81	18	the	the	DET
cjfa-30901	81	19	public	public	ADJ
cjfa-30901	81	20	appearance	appearance	NOUN
cjfa-30901	81	21	of	of	ADP
cjfa-30901	81	22	their	their	PRON
cjfa-30901	81	23	firms	firm	NOUN
cjfa-30901	81	24	,	,	PUNCT
cjfa-30901	81	25	thus	thus	ADV
cjfa-30901	81	26	,	,	PUNCT
cjfa-30901	81	27	creating	create	VERB
cjfa-30901	81	28	an	an	DET
cjfa-30901	81	29	unrealistic	unrealistic	ADJ
cjfa-30901	81	30	picture	picture	NOUN
cjfa-30901	81	31	of	of	ADP
cjfa-30901	81	32	the	the	DET
cjfa-30901	81	33	firms	firm	NOUN
cjfa-30901	81	34	status	status	VERB
cjfa-30901	81	35	.	.	PUNCT
cjfa-30901	82	1	this	this	PRON
cjfa-30901	82	2	,	,	PUNCT
cjfa-30901	82	3	in	in	ADP
cjfa-30901	82	4	turn	turn	NOUN
cjfa-30901	82	5	,	,	PUNCT
cjfa-30901	82	6	hinders	hinder	VERB
cjfa-30901	82	7	the	the	DET
cjfa-30901	82	8	effective	effective	ADJ
cjfa-30901	82	9	assessment	assessment	NOUN
cjfa-30901	82	10	of	of	ADP
cjfa-30901	82	11	the	the	DET
cjfa-30901	82	12	future	future	ADJ
cjfa-30901	82	13	value	value	NOUN
cjfa-30901	82	14	of	of	ADP
cjfa-30901	82	15	the	the	DET
cjfa-30901	82	16	firm	firm	NOUN
cjfa-30901	82	17	(	(	PUNCT
cjfa-30901	82	18	bhavani	bhavani	PROPN
cjfa-30901	82	19	&	&	CCONJ
cjfa-30901	82	20	amponsah	amponsah	PROPN
cjfa-30901	82	21	,	,	PUNCT
cjfa-30901	82	22	2017	2017	NUM
cjfa-30901	82	23	)	)	PUNCT
cjfa-30901	82	24	and	and	CCONJ
cjfa-30901	82	25	significantly	significantly	ADV
cjfa-30901	82	26	affects	affect	VERB
cjfa-30901	82	27	investor	investor	NOUN
cjfa-30901	82	28	's	's	PART
cjfa-30901	82	29	confidence	confidence	NOUN
cjfa-30901	82	30	(	(	PUNCT
cjfa-30901	82	31	tangod	tangod	PROPN
cjfa-30901	82	32	&	&	CCONJ
cjfa-30901	82	33	kulkarni	kulkarni	PROPN
cjfa-30901	82	34	,	,	PUNCT
cjfa-30901	82	35	2015	2015	NUM
cjfa-30901	82	36	)	)	PUNCT
cjfa-30901	82	37	.	.	PUNCT
cjfa-30901	83	1	in	in	ADP
cjfa-30901	83	2	the	the	DET
cjfa-30901	83	3	end	end	NOUN
cjfa-30901	83	4	,	,	PUNCT
cjfa-30901	83	5	firms	firm	NOUN
cjfa-30901	83	6	either	either	CCONJ
cjfa-30901	83	7	end	end	VERB
cjfa-30901	83	8	up	up	ADP
cjfa-30901	83	9	bankrupt	bankrupt	ADJ
cjfa-30901	83	10	,	,	PUNCT
cjfa-30901	83	11	insolvent	insolvent	ADJ
cjfa-30901	83	12	or	or	CCONJ
cjfa-30901	83	13	liquidated	liquidate	VERB
cjfa-30901	83	14	(	(	PUNCT
cjfa-30901	83	15	unegbu	unegbu	NOUN
cjfa-30901	83	16	&	&	CCONJ
cjfa-30901	83	17	tasie	tasie	PROPN
cjfa-30901	83	18	,	,	PUNCT
cjfa-30901	83	19	2017	2017	NUM
cjfa-30901	83	20	)	)	PUNCT
cjfa-30901	83	21	.	.	PUNCT
cjfa-30901	84	1	hence	hence	ADV
cjfa-30901	84	2	,	,	PUNCT
cjfa-30901	84	3	it	it	PRON
cjfa-30901	84	4	is	be	AUX
cjfa-30901	84	5	pertinent	pertinent	ADJ
cjfa-30901	84	6	that	that	SCONJ
cjfa-30901	84	7	manipulations	manipulation	NOUN
cjfa-30901	84	8	are	be	AUX
cjfa-30901	84	9	identified	identify	VERB
cjfa-30901	84	10	early	early	ADV
cjfa-30901	84	11	and	and	CCONJ
cjfa-30901	84	12	further	further	ADJ
cjfa-30901	84	13	investigation	investigation	NOUN
cjfa-30901	84	14	should	should	AUX
cjfa-30901	84	15	be	be	AUX
cjfa-30901	84	16	carried	carry	VERB
cjfa-30901	84	17	out	out	ADP
cjfa-30901	84	18	to	to	PART
cjfa-30901	84	19	detect	detect	VERB
cjfa-30901	84	20	the	the	DET
cjfa-30901	84	21	presence	presence	NOUN
cjfa-30901	84	22	of	of	ADP
cjfa-30901	84	23	fraud	fraud	NOUN
cjfa-30901	84	24	.	.	PUNCT
cjfa-30901	85	1	m.	m.	NOUN
cjfa-30901	85	2	subair	subair	PROPN
cjfa-30901	85	3	,	,	PUNCT
cjfa-30901	85	4	r.	r.	PROPN
cjfa-30901	85	5	salman	salman	PROPN
cjfa-30901	85	6	,	,	PUNCT
cjfa-30901	85	7	a.	a.	PROPN
cjfa-30901	85	8	abolarin	abolarin	PROPN
cjfa-30901	85	9	,	,	PUNCT
cjfa-30901	85	10	a.	a.	PROPN
cjfa-30901	85	11	abdullahi	abdullahi	PROPN
cjfa-30901	85	12	,	,	PUNCT
cjfa-30901	85	13	a.	a.	NOUN
cjfa-30901	85	14	othman62	othman62	PROPN
cjfa-30901	85	15	board	board	PROPN
cjfa-30901	85	16	characteristics	characteristics	PROPN
cjfa-30901	85	17	board	board	PROPN
cjfa-30901	85	18	independence	independence	NOUN
cjfa-30901	85	19	and	and	CCONJ
cjfa-30901	85	20	the	the	DET
cjfa-30901	85	21	likelihood	likelihood	NOUN
cjfa-30901	85	22	of	of	ADP
cjfa-30901	85	23	financial	financial	ADJ
cjfa-30901	85	24	statement	statement	NOUN
cjfa-30901	85	25	fraud	fraud	NOUN
cjfa-30901	85	26	ilaboya	ilaboya	NOUN
cjfa-30901	85	27	and	and	CCONJ
cjfa-30901	85	28	lodikero	lodikero	NOUN
cjfa-30901	85	29	(	(	PUNCT
cjfa-30901	85	30	2017	2017	NUM
cjfa-30901	85	31	)	)	PUNCT
cjfa-30901	85	32	described	describe	VERB
cjfa-30901	85	33	independence	independence	NOUN
cjfa-30901	85	34	as	as	ADP
cjfa-30901	85	35	an	an	DET
cjfa-30901	85	36	abstract	abstract	ADJ
cjfa-30901	85	37	state	state	NOUN
cjfa-30901	85	38	of	of	ADP
cjfa-30901	85	39	the	the	DET
cjfa-30901	85	40	human	human	ADJ
cjfa-30901	85	41	mind	mind	NOUN
cjfa-30901	85	42	which	which	PRON
cjfa-30901	85	43	lacks	lack	VERB
cjfa-30901	85	44	a	a	DET
cjfa-30901	85	45	precise	precise	ADJ
cjfa-30901	85	46	definition	definition	NOUN
cjfa-30901	85	47	and	and	CCONJ
cjfa-30901	85	48	too	too	ADV
cjfa-30901	85	49	complex	complex	ADJ
cjfa-30901	85	50	to	to	PART
cjfa-30901	85	51	be	be	AUX
cjfa-30901	85	52	reduced	reduce	VERB
cjfa-30901	85	53	to	to	ADP
cjfa-30901	85	54	a	a	DET
cjfa-30901	85	55	legal	legal	ADJ
cjfa-30901	85	56	code	code	NOUN
cjfa-30901	85	57	.	.	PUNCT
cjfa-30901	86	1	it	it	PRON
cjfa-30901	86	2	is	be	AUX
cjfa-30901	86	3	simply	simply	ADV
cjfa-30901	86	4	the	the	DET
cjfa-30901	86	5	ability	ability	NOUN
cjfa-30901	86	6	of	of	ADP
cjfa-30901	86	7	an	an	DET
cjfa-30901	86	8	individual	individual	NOUN
cjfa-30901	86	9	to	to	PART
cjfa-30901	86	10	live	live	VERB
cjfa-30901	86	11	his	his	PRON
cjfa-30901	86	12	/	/	SYM
cjfa-30901	86	13	her	she	PRON
cjfa-30901	86	14	live	live	ADV
cjfa-30901	86	15	without	without	ADP
cjfa-30901	86	16	being	be	AUX
cjfa-30901	86	17	influenced	influence	VERB
cjfa-30901	86	18	by	by	ADP
cjfa-30901	86	19	other	other	ADJ
cjfa-30901	86	20	people	people	NOUN
cjfa-30901	86	21	in	in	ADP
cjfa-30901	86	22	an	an	DET
cjfa-30901	86	23	action	action	NOUN
cjfa-30901	86	24	.	.	PUNCT
cjfa-30901	87	1	board	board	NOUN
cjfa-30901	87	2	independence	independence	NOUN
cjfa-30901	87	3	or	or	CCONJ
cjfa-30901	87	4	independent	independent	ADJ
cjfa-30901	87	5	directors	director	NOUN
cjfa-30901	87	6	are	be	AUX
cjfa-30901	87	7	internal	internal	ADJ
cjfa-30901	87	8	governance	governance	NOUN
cjfa-30901	87	9	mechanism	mechanism	NOUN
cjfa-30901	87	10	premeditated	premeditate	VERB
cjfa-30901	87	11	to	to	PART
cjfa-30901	87	12	reduce	reduce	VERB
cjfa-30901	87	13	the	the	DET
cjfa-30901	87	14	agency	agency	NOUN
cjfa-30901	87	15	cost	cost	NOUN
cjfa-30901	87	16	arising	arise	VERB
cjfa-30901	87	17	from	from	ADP
cjfa-30901	87	18	the	the	DET
cjfa-30901	87	19	conflict	conflict	NOUN
cjfa-30901	87	20	of	of	ADP
cjfa-30901	87	21	interest	interest	NOUN
cjfa-30901	87	22	between	between	ADP
cjfa-30901	87	23	the	the	DET
cjfa-30901	87	24	principal	principal	NOUN
cjfa-30901	87	25	and	and	CCONJ
cjfa-30901	87	26	the	the	DET
cjfa-30901	87	27	agent	agent	NOUN
cjfa-30901	87	28	.	.	PUNCT
cjfa-30901	88	1	in	in	ADP
cjfa-30901	88	2	support	support	NOUN
cjfa-30901	88	3	of	of	ADP
cjfa-30901	88	4	the	the	DET
cjfa-30901	88	5	above	above	ADJ
cjfa-30901	88	6	suggestion	suggestion	NOUN
cjfa-30901	88	7	,	,	PUNCT
cjfa-30901	88	8	scholars	scholar	NOUN
cjfa-30901	88	9	have	have	AUX
cjfa-30901	88	10	submitted	submit	VERB
cjfa-30901	88	11	that	that	SCONJ
cjfa-30901	88	12	there	there	PRON
cjfa-30901	88	13	exist	exist	VERB
cjfa-30901	88	14	a	a	DET
cjfa-30901	88	15	significant	significant	ADJ
cjfa-30901	88	16	and	and	CCONJ
cjfa-30901	88	17	negative	negative	ADJ
cjfa-30901	88	18	nexus	nexus	NOUN
cjfa-30901	88	19	between	between	ADP
cjfa-30901	88	20	board	board	NOUN
cjfa-30901	88	21	independence	independence	NOUN
cjfa-30901	88	22	and	and	CCONJ
cjfa-30901	88	23	the	the	DET
cjfa-30901	88	24	likelihood	likelihood	NOUN
cjfa-30901	88	25	of	of	ADP
cjfa-30901	88	26	financial	financial	ADJ
cjfa-30901	88	27	statement	statement	NOUN
cjfa-30901	88	28	fraud	fraud	NOUN
cjfa-30901	88	29	.	.	PUNCT
cjfa-30901	89	1	that	that	PRON
cjfa-30901	89	2	is	be	AUX
cjfa-30901	89	3	,	,	PUNCT
cjfa-30901	89	4	as	as	SCONJ
cjfa-30901	89	5	the	the	DET
cjfa-30901	89	6	proportion	proportion	NOUN
cjfa-30901	89	7	of	of	ADP
cjfa-30901	89	8	nonexecutive	nonexecutive	ADJ
cjfa-30901	89	9	directors	director	NOUN
cjfa-30901	89	10	increases	increase	VERB
cjfa-30901	89	11	,	,	PUNCT
cjfa-30901	89	12	the	the	DET
cjfa-30901	89	13	likelihood	likelihood	NOUN
cjfa-30901	89	14	of	of	ADP
cjfa-30901	89	15	financial	financial	ADJ
cjfa-30901	89	16	statement	statement	NOUN
cjfa-30901	89	17	fraud	fraud	NOUN
cjfa-30901	89	18	decreases	decrease	NOUN
cjfa-30901	89	19	(	(	PUNCT
cjfa-30901	89	20	ilaboya	ilaboya	NOUN
cjfa-30901	89	21	&	&	CCONJ
cjfa-30901	89	22	lodikero	lodikero	NOUN
cjfa-30901	89	23	,	,	PUNCT
cjfa-30901	89	24	2017	2017	NUM
cjfa-30901	89	25	;	;	PUNCT
cjfa-30901	89	26	rezaee	rezaee	PROPN
cjfa-30901	89	27	,	,	PUNCT
cjfa-30901	89	28	crumbley	crumbley	NOUN
cjfa-30901	89	29	&	&	CCONJ
cjfa-30901	89	30	elmore	elmore	NOUN
cjfa-30901	89	31	,	,	PUNCT
cjfa-30901	89	32	2010	2010	NUM
cjfa-30901	89	33	;	;	PUNCT
cjfa-30901	89	34	peasnell	peasnell	PROPN
cjfa-30901	89	35	,	,	PUNCT
cjfa-30901	89	36	pope	pope	PROPN
cjfa-30901	89	37	&	&	CCONJ
cjfa-30901	89	38	young	young	PROPN
cjfa-30901	89	39	,	,	PUNCT
cjfa-30901	89	40	2005	2005	NUM
cjfa-30901	89	41	;	;	PUNCT
cjfa-30901	89	42	wang	wang	PROPN
cjfa-30901	89	43	,	,	PUNCT
cjfa-30901	89	44	2006	2006	NUM
cjfa-30901	89	45	)	)	PUNCT
cjfa-30901	89	46	.	.	PUNCT
cjfa-30901	90	1	this	this	DET
cjfa-30901	90	2	empirical	empirical	ADJ
cjfa-30901	90	3	evidence	evidence	NOUN
cjfa-30901	90	4	supports	support	VERB
cjfa-30901	90	5	the	the	DET
cjfa-30901	90	6	assertion	assertion	NOUN
cjfa-30901	90	7	of	of	ADP
cjfa-30901	90	8	(	(	PUNCT
cjfa-30901	90	9	fama	fama	PROPN
cjfa-30901	90	10	&	&	CCONJ
cjfa-30901	90	11	jensen	jensen	PROPN
cjfa-30901	90	12	,	,	PUNCT
cjfa-30901	90	13	1983	1983	NUM
cjfa-30901	90	14	)	)	PUNCT
cjfa-30901	90	15	that	that	SCONJ
cjfa-30901	90	16	independent	independent	ADJ
cjfa-30901	90	17	directors	director	NOUN
cjfa-30901	90	18	in	in	ADP
cjfa-30901	90	19	the	the	DET
cjfa-30901	90	20	board	board	NOUN
cjfa-30901	90	21	help	help	NOUN
cjfa-30901	90	22	to	to	PART
cjfa-30901	90	23	strengthen	strengthen	VERB
cjfa-30901	90	24	the	the	DET
cjfa-30901	90	25	internal	internal	ADJ
cjfa-30901	90	26	control	control	NOUN
cjfa-30901	90	27	mechanism	mechanism	NOUN
cjfa-30901	90	28	of	of	ADP
cjfa-30901	90	29	the	the	DET
cjfa-30901	90	30	board	board	NOUN
cjfa-30901	90	31	.	.	PUNCT
cjfa-30901	91	1	in	in	ADP
cjfa-30901	91	2	partial	partial	ADJ
cjfa-30901	91	3	support	support	NOUN
cjfa-30901	91	4	of	of	ADP
cjfa-30901	91	5	the	the	DET
cjfa-30901	91	6	above	above	ADJ
cjfa-30901	91	7	empirical	empirical	ADJ
cjfa-30901	91	8	findings	finding	NOUN
cjfa-30901	91	9	,	,	PUNCT
cjfa-30901	91	10	mahama	mahama	NOUN
cjfa-30901	91	11	(	(	PUNCT
cjfa-30901	91	12	2015	2015	NUM
cjfa-30901	91	13	)	)	PUNCT
cjfa-30901	91	14	,	,	PUNCT
cjfa-30901	91	15	eneh	eneh	NOUN
cjfa-30901	91	16	(	(	PUNCT
cjfa-30901	91	17	2018	2018	NUM
cjfa-30901	91	18	)	)	PUNCT
cjfa-30901	91	19	,	,	PUNCT
cjfa-30901	91	20	anichebe	anichebe	PROPN
cjfa-30901	91	21	,	,	PUNCT
cjfa-30901	91	22	agbomah	agbomah	NOUN
cjfa-30901	91	23	and	and	CCONJ
cjfa-30901	91	24	agbagbara	agbagbara	PROPN
cjfa-30901	91	25	(	(	PUNCT
cjfa-30901	91	26	2019	2019	NUM
cjfa-30901	91	27	)	)	PUNCT
cjfa-30901	91	28	,	,	PUNCT
cjfa-30901	91	29	and	and	CCONJ
cjfa-30901	91	30	park	park	NOUN
cjfa-30901	91	31	and	and	CCONJ
cjfa-30901	91	32	shin	shin	NOUN
cjfa-30901	91	33	(	(	PUNCT
cjfa-30901	91	34	2004	2004	NUM
cjfa-30901	91	35	)	)	PUNCT
cjfa-30901	91	36	reported	report	VERB
cjfa-30901	91	37	a	a	DET
cjfa-30901	91	38	positive	positive	ADJ
cjfa-30901	91	39	relationship	relationship	NOUN
cjfa-30901	91	40	between	between	ADP
cjfa-30901	91	41	board	board	NOUN
cjfa-30901	91	42	independence	independence	NOUN
cjfa-30901	91	43	and	and	CCONJ
cjfa-30901	91	44	the	the	DET
cjfa-30901	91	45	likelihood	likelihood	NOUN
cjfa-30901	91	46	of	of	ADP
cjfa-30901	91	47	financial	financial	ADJ
cjfa-30901	91	48	statement	statement	NOUN
cjfa-30901	91	49	fraud	fraud	NOUN
cjfa-30901	91	50	,	,	PUNCT
cjfa-30901	91	51	that	that	ADV
cjfa-30901	91	52	is	is	ADV
cjfa-30901	91	53	,	,	PUNCT
cjfa-30901	91	54	as	as	SCONJ
cjfa-30901	91	55	the	the	DET
cjfa-30901	91	56	proportion	proportion	NOUN
cjfa-30901	91	57	of	of	ADP
cjfa-30901	91	58	non	non	ADJ
cjfa-30901	91	59	-	-	ADJ
cjfa-30901	91	60	executive	executive	ADJ
cjfa-30901	91	61	directors	director	NOUN
cjfa-30901	91	62	increases	increase	VERB
cjfa-30901	91	63	,	,	PUNCT
cjfa-30901	91	64	so	so	ADV
cjfa-30901	91	65	also	also	ADV
cjfa-30901	91	66	the	the	DET
cjfa-30901	91	67	likelihood	likelihood	NOUN
cjfa-30901	91	68	of	of	ADP
cjfa-30901	91	69	financial	financial	ADJ
cjfa-30901	91	70	statement	statement	NOUN
cjfa-30901	91	71	fraud	fraud	NOUN
cjfa-30901	91	72	.	.	PUNCT
cjfa-30901	92	1	this	this	DET
cjfa-30901	92	2	position	position	NOUN
cjfa-30901	92	3	however	however	ADV
cjfa-30901	92	4	negates	negate	VERB
cjfa-30901	92	5	the	the	DET
cjfa-30901	92	6	assertion	assertion	NOUN
cjfa-30901	92	7	of	of	ADP
cjfa-30901	92	8	(	(	PUNCT
cjfa-30901	92	9	fama	fama	PROPN
cjfa-30901	92	10	&	&	CCONJ
cjfa-30901	92	11	jensen	jensen	PROPN
cjfa-30901	92	12	,	,	PUNCT
cjfa-30901	92	13	1983	1983	NUM
cjfa-30901	92	14	)	)	PUNCT
cjfa-30901	92	15	.	.	PUNCT
cjfa-30901	93	1	while	while	SCONJ
cjfa-30901	93	2	yang	yang	PROPN
cjfa-30901	93	3	and	and	CCONJ
cjfa-30901	93	4	buckland	buckland	PROPN
cjfa-30901	93	5	(	(	PUNCT
cjfa-30901	93	6	2010	2010	NUM
cjfa-30901	93	7	)	)	PUNCT
cjfa-30901	93	8	and	and	CCONJ
cjfa-30901	93	9	agrawal	agrawal	PROPN
cjfa-30901	93	10	and	and	CCONJ
cjfa-30901	93	11	chadha	chadha	PROPN
cjfa-30901	93	12	(	(	PUNCT
cjfa-30901	93	13	2015	2015	NUM
cjfa-30901	93	14	)	)	PUNCT
cjfa-30901	93	15	found	find	VERB
cjfa-30901	93	16	no	no	DET
cjfa-30901	93	17	evidence	evidence	NOUN
cjfa-30901	93	18	on	on	ADP
cjfa-30901	93	19	the	the	DET
cjfa-30901	93	20	nexus	nexus	NOUN
cjfa-30901	93	21	between	between	ADP
cjfa-30901	93	22	board	board	NOUN
cjfa-30901	93	23	independence	independence	NOUN
cjfa-30901	93	24	and	and	CCONJ
cjfa-30901	93	25	the	the	DET
cjfa-30901	93	26	likelihood	likelihood	NOUN
cjfa-30901	93	27	of	of	ADP
cjfa-30901	93	28	financial	financial	ADJ
cjfa-30901	93	29	statement	statement	NOUN
cjfa-30901	93	30	fraud	fraud	NOUN
cjfa-30901	93	31	.	.	PUNCT
cjfa-30901	94	1	thus	thus	ADV
cjfa-30901	94	2	,	,	PUNCT
cjfa-30901	94	3	as	as	ADP
cjfa-30901	94	4	a	a	DET
cjfa-30901	94	5	result	result	NOUN
cjfa-30901	94	6	of	of	ADP
cjfa-30901	94	7	this	this	DET
cjfa-30901	94	8	mixed	mixed	ADJ
cjfa-30901	94	9	findings	finding	NOUN
cjfa-30901	94	10	we	we	PRON
cjfa-30901	94	11	hypothesize	hypothesize	VERB
cjfa-30901	94	12	that	that	SCONJ
cjfa-30901	94	13	:	:	PUNCT
cjfa-30901	94	14	ho1	ho1	NOUN
cjfa-30901	94	15	:	:	PUNCT
cjfa-30901	94	16	board	board	NOUN
cjfa-30901	94	17	independence	independence	NOUN
cjfa-30901	94	18	has	have	VERB
cjfa-30901	94	19	no	no	DET
cjfa-30901	94	20	significant	significant	ADJ
cjfa-30901	94	21	impact	impact	NOUN
cjfa-30901	94	22	on	on	ADP
cjfa-30901	94	23	the	the	DET
cjfa-30901	94	24	likelihood	likelihood	NOUN
cjfa-30901	94	25	of	of	ADP
cjfa-30901	94	26	financial	financial	ADJ
cjfa-30901	94	27	statement	statement	NOUN
cjfa-30901	94	28	fraud	fraud	NOUN
cjfa-30901	94	29	.	.	PUNCT
cjfa-30901	95	1	board	board	NOUN
cjfa-30901	95	2	expertise	expertise	NOUN
cjfa-30901	95	3	and	and	CCONJ
cjfa-30901	95	4	the	the	DET
cjfa-30901	95	5	likelihood	likelihood	NOUN
cjfa-30901	95	6	of	of	ADP
cjfa-30901	95	7	financial	financial	ADJ
cjfa-30901	95	8	statement	statement	NOUN
cjfa-30901	95	9	fraud	fraud	NOUN
cjfa-30901	95	10	onourah	onourah	NOUN
cjfa-30901	95	11	and	and	CCONJ
cjfa-30901	95	12	imene	imene	NOUN
cjfa-30901	95	13	(	(	PUNCT
cjfa-30901	95	14	2016	2016	NUM
cjfa-30901	95	15	)	)	PUNCT
cjfa-30901	95	16	asserted	assert	VERB
cjfa-30901	95	17	that	that	SCONJ
cjfa-30901	95	18	when	when	SCONJ
cjfa-30901	95	19	a	a	DET
cjfa-30901	95	20	board	board	NOUN
cjfa-30901	95	21	is	be	AUX
cjfa-30901	95	22	comprised	comprise	VERB
cjfa-30901	95	23	of	of	ADP
cjfa-30901	95	24	experts	expert	NOUN
cjfa-30901	95	25	,	,	PUNCT
cjfa-30901	95	26	there	there	PRON
cjfa-30901	95	27	is	be	VERB
cjfa-30901	95	28	a	a	DET
cjfa-30901	95	29	high	high	ADJ
cjfa-30901	95	30	level	level	NOUN
cjfa-30901	95	31	of	of	ADP
cjfa-30901	95	32	confidence	confidence	NOUN
cjfa-30901	95	33	in	in	ADP
cjfa-30901	95	34	the	the	DET
cjfa-30901	95	35	financial	financial	ADJ
cjfa-30901	95	36	statement	statement	NOUN
cjfa-30901	95	37	,	,	PUNCT
cjfa-30901	95	38	thus	thus	ADV
cjfa-30901	95	39	they	they	PRON
cjfa-30901	95	40	have	have	VERB
cjfa-30901	95	41	the	the	DET
cjfa-30901	95	42	likelihood	likelihood	NOUN
cjfa-30901	95	43	of	of	ADP
cjfa-30901	95	44	significantly	significantly	ADV
cjfa-30901	95	45	reducing	reduce	VERB
cjfa-30901	95	46	the	the	DET
cjfa-30901	95	47	likelihood	likelihood	NOUN
cjfa-30901	95	48	of	of	ADP
cjfa-30901	95	49	financial	financial	ADJ
cjfa-30901	95	50	statement	statement	NOUN
cjfa-30901	95	51	fraud	fraud	PROPN
cjfa-30901	95	52	board	board	PROPN
cjfa-30901	95	53	characteristics	characteristic	NOUN
cjfa-30901	95	54	and	and	CCONJ
cjfa-30901	95	55	the	the	DET
cjfa-30901	95	56	likelihood	likelihood	NOUN
cjfa-30901	95	57	…	…	PUNCT
cjfa-30901	95	58	63	63	NUM
cjfa-30901	95	59	in	in	ADP
cjfa-30901	95	60	an	an	DET
cjfa-30901	95	61	organization	organization	NOUN
cjfa-30901	95	62	.	.	PUNCT
cjfa-30901	96	1	hence	hence	ADV
cjfa-30901	96	2	,	,	PUNCT
cjfa-30901	96	3	the	the	DET
cjfa-30901	96	4	expertise	expertise	NOUN
cjfa-30901	96	5	of	of	ADP
cjfa-30901	96	6	the	the	DET
cjfa-30901	96	7	board	board	NOUN
cjfa-30901	96	8	members	member	NOUN
cjfa-30901	96	9	(	(	PUNCT
cjfa-30901	96	10	educational	educational	ADJ
cjfa-30901	96	11	and	and	CCONJ
cjfa-30901	96	12	professional	professional	ADJ
cjfa-30901	96	13	experience	experience	NOUN
cjfa-30901	96	14	in	in	ADP
cjfa-30901	96	15	area	area	NOUN
cjfa-30901	96	16	of	of	ADP
cjfa-30901	96	17	finance	finance	NOUN
cjfa-30901	96	18	,	,	PUNCT
cjfa-30901	96	19	accounting	accounting	NOUN
cjfa-30901	96	20	and	and	CCONJ
cjfa-30901	96	21	auditing	auditing	NOUN
cjfa-30901	96	22	)	)	PUNCT
cjfa-30901	96	23	will	will	AUX
cjfa-30901	96	24	positively	positively	ADV
cjfa-30901	96	25	affects	affect	VERB
cjfa-30901	96	26	the	the	DET
cjfa-30901	96	27	quality	quality	NOUN
cjfa-30901	96	28	of	of	ADP
cjfa-30901	96	29	financial	financial	ADJ
cjfa-30901	96	30	reports	report	NOUN
cjfa-30901	96	31	(	(	PUNCT
cjfa-30901	96	32	aifuwa	aifuwa	PROPN
cjfa-30901	96	33	&	&	CCONJ
cjfa-30901	96	34	embele	embele	PROPN
cjfa-30901	96	35	,	,	PUNCT
cjfa-30901	96	36	2019	2019	NUM
cjfa-30901	96	37	)	)	PUNCT
cjfa-30901	96	38	.	.	PUNCT
cjfa-30901	97	1	empirical	empirical	ADJ
cjfa-30901	97	2	studies	study	NOUN
cjfa-30901	97	3	have	have	AUX
cjfa-30901	97	4	substantiated	substantiate	VERB
cjfa-30901	97	5	this	this	DET
cjfa-30901	97	6	fact	fact	NOUN
cjfa-30901	97	7	.	.	PUNCT
cjfa-30901	98	1	klein	klein	PROPN
cjfa-30901	98	2	(	(	PUNCT
cjfa-30901	98	3	2002	2002	NUM
cjfa-30901	98	4	)	)	PUNCT
cjfa-30901	98	5	,	,	PUNCT
cjfa-30901	98	6	carcello	carcello	PROPN
cjfa-30901	98	7	,	,	PUNCT
cjfa-30901	98	8	hollingsworth	hollingsworth	PROPN
cjfa-30901	98	9	,	,	PUNCT
cjfa-30901	98	10	klein	klein	PROPN
cjfa-30901	98	11	and	and	CCONJ
cjfa-30901	98	12	neal	neal	PROPN
cjfa-30901	98	13	(	(	PUNCT
cjfa-30901	98	14	2006	2006	NUM
cjfa-30901	98	15	)	)	PUNCT
cjfa-30901	98	16	,	,	PUNCT
cjfa-30901	98	17	abbott	abbott	PROPN
cjfa-30901	98	18	,	,	PUNCT
cjfa-30901	98	19	parker	parker	PROPN
cjfa-30901	98	20	and	and	CCONJ
cjfa-30901	98	21	peters	peters	PROPN
cjfa-30901	98	22	(	(	PUNCT
cjfa-30901	98	23	2004	2004	NUM
cjfa-30901	98	24	)	)	PUNCT
cjfa-30901	98	25	find	find	VERB
cjfa-30901	98	26	a	a	DET
cjfa-30901	98	27	significant	significant	ADJ
cjfa-30901	98	28	negative	negative	ADJ
cjfa-30901	98	29	relationship	relationship	NOUN
cjfa-30901	98	30	between	between	ADP
cjfa-30901	98	31	the	the	DET
cjfa-30901	98	32	presence	presence	NOUN
cjfa-30901	98	33	of	of	ADP
cjfa-30901	98	34	a	a	DET
cjfa-30901	98	35	member	member	NOUN
cjfa-30901	98	36	of	of	ADP
cjfa-30901	98	37	board	board	NOUN
cjfa-30901	98	38	with	with	ADP
cjfa-30901	98	39	financial	financial	ADJ
cjfa-30901	98	40	expertise	expertise	NOUN
cjfa-30901	98	41	and	and	CCONJ
cjfa-30901	98	42	the	the	DET
cjfa-30901	98	43	incidence	incidence	NOUN
cjfa-30901	98	44	of	of	ADP
cjfa-30901	98	45	financial	financial	ADJ
cjfa-30901	98	46	statement	statement	NOUN
cjfa-30901	98	47	fraud	fraud	NOUN
cjfa-30901	98	48	.	.	PUNCT
cjfa-30901	99	1	that	that	PRON
cjfa-30901	99	2	is	is	ADV
cjfa-30901	99	3	,	,	PUNCT
cjfa-30901	99	4	the	the	DET
cjfa-30901	99	5	inclusion	inclusion	NOUN
cjfa-30901	99	6	of	of	ADP
cjfa-30901	99	7	a	a	DET
cjfa-30901	99	8	financial	financial	ADJ
cjfa-30901	99	9	expert	expert	NOUN
cjfa-30901	99	10	in	in	ADP
cjfa-30901	99	11	the	the	DET
cjfa-30901	99	12	board	board	NOUN
cjfa-30901	99	13	reduces	reduce	VERB
cjfa-30901	99	14	the	the	DET
cjfa-30901	99	15	likelihood	likelihood	NOUN
cjfa-30901	99	16	of	of	ADP
cjfa-30901	99	17	financial	financial	ADJ
cjfa-30901	99	18	statement	statement	NOUN
cjfa-30901	99	19	fraud	fraud	NOUN
cjfa-30901	99	20	in	in	ADP
cjfa-30901	99	21	an	an	DET
cjfa-30901	99	22	organization	organization	NOUN
cjfa-30901	99	23	.	.	PUNCT
cjfa-30901	100	1	however	however	ADV
cjfa-30901	100	2	,	,	PUNCT
cjfa-30901	100	3	a	a	DET
cjfa-30901	100	4	recent	recent	ADJ
cjfa-30901	100	5	empirical	empirical	ADJ
cjfa-30901	100	6	work	work	NOUN
cjfa-30901	100	7	by	by	ADP
cjfa-30901	100	8	anichebe	anichebe	PROPN
cjfa-30901	100	9	et	et	PROPN
cjfa-30901	100	10	al	al	PROPN
cjfa-30901	100	11	.	.	PROPN
cjfa-30901	101	1	(	(	PUNCT
cjfa-30901	101	2	2019	2019	NUM
cjfa-30901	101	3	)	)	PUNCT
cjfa-30901	101	4	submitted	submit	VERB
cjfa-30901	101	5	that	that	SCONJ
cjfa-30901	101	6	the	the	DET
cjfa-30901	101	7	inclusions	inclusion	NOUN
cjfa-30901	101	8	of	of	ADP
cjfa-30901	101	9	a	a	DET
cjfa-30901	101	10	financial	financial	ADJ
cjfa-30901	101	11	expert	expert	NOUN
cjfa-30901	101	12	in	in	ADP
cjfa-30901	101	13	the	the	DET
cjfa-30901	101	14	board	board	NOUN
cjfa-30901	101	15	will	will	AUX
cjfa-30901	101	16	increase	increase	VERB
cjfa-30901	101	17	the	the	DET
cjfa-30901	101	18	likelihood	likelihood	NOUN
cjfa-30901	101	19	of	of	ADP
cjfa-30901	101	20	financial	financial	ADJ
cjfa-30901	101	21	statement	statement	NOUN
cjfa-30901	101	22	fraud	fraud	NOUN
cjfa-30901	101	23	in	in	ADP
cjfa-30901	101	24	an	an	DET
cjfa-30901	101	25	organization	organization	NOUN
cjfa-30901	101	26	.	.	PUNCT
cjfa-30901	102	1	this	this	DET
cjfa-30901	102	2	finding	finding	NOUN
cjfa-30901	102	3	follows	follow	VERB
cjfa-30901	102	4	the	the	DET
cjfa-30901	102	5	trivial	trivial	ADJ
cjfa-30901	102	6	strand	strand	NOUN
cjfa-30901	102	7	in	in	ADP
cjfa-30901	102	8	literature	literature	NOUN
cjfa-30901	102	9	as	as	SCONJ
cjfa-30901	102	10	envisaged	envisage	VERB
cjfa-30901	102	11	by	by	ADP
cjfa-30901	102	12	(	(	PUNCT
cjfa-30901	102	13	aifuwa	aifuwa	PROPN
cjfa-30901	102	14	&	&	CCONJ
cjfa-30901	102	15	embele	embele	PROPN
cjfa-30901	102	16	,	,	PUNCT
cjfa-30901	102	17	2019	2019	NUM
cjfa-30901	102	18	)	)	PUNCT
cjfa-30901	102	19	,	,	PUNCT
cjfa-30901	102	20	that	that	SCONJ
cjfa-30901	102	21	directors	director	NOUN
cjfa-30901	102	22	who	who	PRON
cjfa-30901	102	23	are	be	AUX
cjfa-30901	102	24	expert	expert	ADJ
cjfa-30901	102	25	experts	expert	NOUN
cjfa-30901	102	26	may	may	AUX
cjfa-30901	102	27	be	be	AUX
cjfa-30901	102	28	influenced	influence	VERB
cjfa-30901	102	29	to	to	PART
cjfa-30901	102	30	carry	carry	VERB
cjfa-30901	102	31	out	out	ADP
cjfa-30901	102	32	various	various	ADJ
cjfa-30901	102	33	forms	form	NOUN
cjfa-30901	102	34	of	of	ADP
cjfa-30901	102	35	creative	creative	ADJ
cjfa-30901	102	36	accounting	accounting	NOUN
cjfa-30901	102	37	intended	intend	VERB
cjfa-30901	102	38	to	to	PART
cjfa-30901	102	39	mislead	mislead	VERB
cjfa-30901	102	40	users	user	NOUN
cjfa-30901	102	41	of	of	ADP
cjfa-30901	102	42	financial	financial	ADJ
cjfa-30901	102	43	reports	report	NOUN
cjfa-30901	102	44	.	.	PUNCT
cjfa-30901	103	1	hence	hence	ADV
cjfa-30901	103	2	we	we	PRON
cjfa-30901	103	3	hypothesizes	hypothesize	VERB
cjfa-30901	103	4	that	that	SCONJ
cjfa-30901	103	5	:	:	PUNCT
cjfa-30901	103	6	ho2	ho2	NUM
cjfa-30901	103	7	:	:	PUNCT
cjfa-30901	103	8	board	board	NOUN
cjfa-30901	103	9	expertise	expertise	NOUN
cjfa-30901	103	10	has	have	VERB
cjfa-30901	103	11	no	no	DET
cjfa-30901	103	12	significant	significant	ADJ
cjfa-30901	103	13	impact	impact	NOUN
cjfa-30901	103	14	on	on	ADP
cjfa-30901	103	15	the	the	DET
cjfa-30901	103	16	likelihood	likelihood	NOUN
cjfa-30901	103	17	of	of	ADP
cjfa-30901	103	18	financial	financial	ADJ
cjfa-30901	103	19	statement	statement	NOUN
cjfa-30901	103	20	fraud	fraud	NOUN
cjfa-30901	103	21	.	.	PUNCT
cjfa-30901	104	1	board	board	NOUN
cjfa-30901	104	2	diligence	diligence	NOUN
cjfa-30901	104	3	and	and	CCONJ
cjfa-30901	104	4	financial	financial	ADJ
cjfa-30901	104	5	statement	statement	NOUN
cjfa-30901	104	6	fraud	fraud	NOUN
cjfa-30901	104	7	board	board	PROPN
cjfa-30901	104	8	diligence	diligence	NOUN
cjfa-30901	104	9	is	be	AUX
cjfa-30901	104	10	a	a	DET
cjfa-30901	104	11	reflection	reflection	NOUN
cjfa-30901	104	12	of	of	ADP
cjfa-30901	104	13	the	the	DET
cjfa-30901	104	14	frequency	frequency	NOUN
cjfa-30901	104	15	of	of	ADP
cjfa-30901	104	16	board	board	NOUN
cjfa-30901	104	17	meeting	meeting	NOUN
cjfa-30901	104	18	in	in	ADP
cjfa-30901	104	19	carrying	carry	VERB
cjfa-30901	104	20	out	out	ADP
cjfa-30901	104	21	their	their	PRON
cjfa-30901	104	22	monitoring	monitoring	NOUN
cjfa-30901	104	23	roles	role	NOUN
cjfa-30901	104	24	(	(	PUNCT
cjfa-30901	104	25	baba	baba	PROPN
cjfa-30901	104	26	&	&	CCONJ
cjfa-30901	104	27	abdul	abdul	PROPN
cjfa-30901	104	28	-	-	PUNCT
cjfa-30901	104	29	manaf	manaf	PROPN
cjfa-30901	104	30	,	,	PUNCT
cjfa-30901	104	31	2017	2017	NUM
cjfa-30901	104	32	)	)	PUNCT
cjfa-30901	104	33	.	.	PUNCT
cjfa-30901	105	1	vafeas	vafea	NOUN
cjfa-30901	105	2	(	(	PUNCT
cjfa-30901	105	3	1999	1999	NUM
cjfa-30901	105	4	)	)	PUNCT
cjfa-30901	105	5	asserted	assert	VERB
cjfa-30901	105	6	that	that	SCONJ
cjfa-30901	105	7	the	the	DET
cjfa-30901	105	8	frequency	frequency	NOUN
cjfa-30901	105	9	of	of	ADP
cjfa-30901	105	10	board	board	NOUN
cjfa-30901	105	11	meeting	meeting	NOUN
cjfa-30901	105	12	is	be	AUX
cjfa-30901	105	13	a	a	DET
cjfa-30901	105	14	significant	significant	ADJ
cjfa-30901	105	15	proxy	proxy	NOUN
cjfa-30901	105	16	for	for	ADP
cjfa-30901	105	17	measuring	measure	VERB
cjfa-30901	105	18	the	the	DET
cjfa-30901	105	19	effectiveness	effectiveness	NOUN
cjfa-30901	105	20	and	and	CCONJ
cjfa-30901	105	21	intensity	intensity	NOUN
cjfa-30901	105	22	of	of	ADP
cjfa-30901	105	23	board	board	NOUN
cjfa-30901	105	24	monitoring	monitoring	NOUN
cjfa-30901	105	25	and	and	CCONJ
cjfa-30901	105	26	discipline	discipline	NOUN
cjfa-30901	105	27	.	.	PUNCT
cjfa-30901	106	1	the	the	DET
cjfa-30901	106	2	nigeria	nigeria	PROPN
cjfa-30901	106	3	corporate	corporate	ADJ
cjfa-30901	106	4	governance	governance	NOUN
cjfa-30901	106	5	code	code	NOUN
cjfa-30901	106	6	of	of	ADP
cjfa-30901	106	7	2018	2018	NUM
cjfa-30901	106	8	sounded	sound	VERB
cjfa-30901	106	9	that	that	SCONJ
cjfa-30901	106	10	board	board	NOUN
cjfa-30901	106	11	meetings	meeting	NOUN
cjfa-30901	106	12	is	be	AUX
cjfa-30901	106	13	the	the	DET
cjfa-30901	106	14	principal	principal	ADJ
cjfa-30901	106	15	vehicle	vehicle	NOUN
cjfa-30901	106	16	for	for	ADP
cjfa-30901	106	17	conducting	conduct	VERB
cjfa-30901	106	18	the	the	DET
cjfa-30901	106	19	business	business	NOUN
cjfa-30901	106	20	of	of	ADP
cjfa-30901	106	21	the	the	DET
cjfa-30901	106	22	board	board	NOUN
cjfa-30901	106	23	and	and	CCONJ
cjfa-30901	106	24	successfully	successfully	ADV
cjfa-30901	106	25	fulfilling	fulfil	VERB
cjfa-30901	106	26	the	the	DET
cjfa-30901	106	27	strategic	strategic	ADJ
cjfa-30901	106	28	objectives	objective	NOUN
cjfa-30901	106	29	of	of	ADP
cjfa-30901	106	30	the	the	DET
cjfa-30901	106	31	company	company	NOUN
cjfa-30901	106	32	.	.	PUNCT
cjfa-30901	107	1	rodríguez	rodríguez	NOUN
cjfa-30901	107	2	-	-	PUNCT
cjfa-30901	107	3	ariza	ariza	PROPN
cjfa-30901	107	4	,	,	PUNCT
cjfa-30901	107	5	garcía	garcía	ADJ
cjfa-30901	107	6	-	-	PUNCT
cjfa-30901	107	7	sánchez	sánchez	NOUN
cjfa-30901	107	8	and	and	CCONJ
cjfa-30901	107	9	frías	fría	NOUN
cjfa-30901	107	10	-	-	PUNCT
cjfa-30901	107	11	aceituno	aceituno	PROPN
cjfa-30901	107	12	(	(	PUNCT
cjfa-30901	107	13	2012	2012	NUM
cjfa-30901	107	14	)	)	PUNCT
cjfa-30901	107	15	noted	note	VERB
cjfa-30901	107	16	that	that	SCONJ
cjfa-30901	107	17	regardless	regardless	ADV
cjfa-30901	107	18	of	of	ADP
cjfa-30901	107	19	the	the	DET
cjfa-30901	107	20	frequency	frequency	NOUN
cjfa-30901	107	21	of	of	ADP
cjfa-30901	107	22	board	board	NOUN
cjfa-30901	107	23	meetings	meeting	NOUN
cjfa-30901	107	24	on	on	ADP
cjfa-30901	107	25	corporate	corporate	ADJ
cjfa-30901	107	26	transparency	transparency	NOUN
cjfa-30901	107	27	,	,	PUNCT
cjfa-30901	107	28	two	two	NUM
cjfa-30901	107	29	opposing	oppose	VERB
cjfa-30901	107	30	positions	position	NOUN
cjfa-30901	107	31	exist	exist	VERB
cjfa-30901	107	32	.	.	PUNCT
cjfa-30901	108	1	the	the	DET
cjfa-30901	108	2	first	first	ADJ
cjfa-30901	108	3	argument	argument	NOUN
cjfa-30901	108	4	advanced	advance	VERB
cjfa-30901	108	5	by	by	ADP
cjfa-30901	108	6	scholars	scholar	NOUN
cjfa-30901	108	7	was	be	AUX
cjfa-30901	108	8	that	that	DET
cjfa-30901	108	9	frequent	frequent	ADJ
cjfa-30901	108	10	board	board	NOUN
cjfa-30901	108	11	meeting	meeting	NOUN
cjfa-30901	108	12	may	may	AUX
cjfa-30901	108	13	be	be	AUX
cjfa-30901	108	14	a	a	DET
cjfa-30901	108	15	sign	sign	NOUN
cjfa-30901	108	16	of	of	ADP
cjfa-30901	108	17	weakness	weakness	NOUN
cjfa-30901	108	18	on	on	ADP
cjfa-30901	108	19	the	the	DET
cjfa-30901	108	20	board	board	NOUN
cjfa-30901	108	21	,	,	PUNCT
cjfa-30901	108	22	as	as	SCONJ
cjfa-30901	108	23	it	it	PRON
cjfa-30901	108	24	limits	limit	VERB
cjfa-30901	108	25	their	their	PRON
cjfa-30901	108	26	performance	performance	NOUN
cjfa-30901	108	27	(	(	PUNCT
cjfa-30901	108	28	vafeas	vafea	NOUN
cjfa-30901	108	29	,	,	PUNCT
cjfa-30901	108	30	1999	1999	NUM
cjfa-30901	108	31	)	)	PUNCT
cjfa-30901	108	32	.	.	PUNCT
cjfa-30901	109	1	the	the	DET
cjfa-30901	109	2	second	second	ADJ
cjfa-30901	109	3	argument	argument	NOUN
cjfa-30901	109	4	was	be	AUX
cjfa-30901	109	5	in	in	ADP
cjfa-30901	109	6	support	support	NOUN
cjfa-30901	109	7	of	of	ADP
cjfa-30901	109	8	frequent	frequent	ADJ
cjfa-30901	109	9	board	board	NOUN
cjfa-30901	109	10	meetings	meeting	NOUN
cjfa-30901	109	11	,	,	PUNCT
cjfa-30901	109	12	they	they	PRON
cjfa-30901	109	13	were	be	AUX
cjfa-30901	109	14	of	of	ADP
cjfa-30901	109	15	the	the	DET
cjfa-30901	109	16	view	view	NOUN
cjfa-30901	109	17	that	that	SCONJ
cjfa-30901	109	18	it	it	PRON
cjfa-30901	109	19	enables	enable	VERB
cjfa-30901	109	20	board	board	NOUN
cjfa-30901	109	21	members	member	NOUN
cjfa-30901	109	22	to	to	PART
cjfa-30901	109	23	carry	carry	VERB
cjfa-30901	109	24	out	out	ADP
cjfa-30901	109	25	their	their	PRON
cjfa-30901	109	26	board	board	NOUN
cjfa-30901	109	27	functions	function	NOUN
cjfa-30901	109	28	effectively	effectively	ADV
cjfa-30901	109	29	and	and	CCONJ
cjfa-30901	109	30	efficiently	efficiently	ADV
cjfa-30901	109	31	leading	lead	VERB
cjfa-30901	109	32	to	to	ADP
cjfa-30901	109	33	disclosing	disclose	VERB
cjfa-30901	109	34	more	more	ADJ
cjfa-30901	109	35	information	information	NOUN
cjfa-30901	109	36	to	to	ADP
cjfa-30901	109	37	the	the	DET
cjfa-30901	109	38	stakeholders	stakeholder	NOUN
cjfa-30901	109	39	(	(	PUNCT
cjfa-30901	109	40	lipton	lipton	PROPN
cjfa-30901	109	41	&	&	CCONJ
cjfa-30901	109	42	lorsch	lorsch	PROPN
cjfa-30901	109	43	,	,	PUNCT
cjfa-30901	109	44	1992	1992	NUM
cjfa-30901	109	45	)	)	PUNCT
cjfa-30901	109	46	.	.	PUNCT
cjfa-30901	110	1	m.	m.	NOUN
cjfa-30901	110	2	subair	subair	PROPN
cjfa-30901	110	3	,	,	PUNCT
cjfa-30901	110	4	r.	r.	PROPN
cjfa-30901	110	5	salman	salman	PROPN
cjfa-30901	110	6	,	,	PUNCT
cjfa-30901	110	7	a.	a.	PROPN
cjfa-30901	110	8	abolarin	abolarin	PROPN
cjfa-30901	110	9	,	,	PUNCT
cjfa-30901	110	10	a.	a.	PROPN
cjfa-30901	110	11	abdullahi	abdullahi	PROPN
cjfa-30901	110	12	,	,	PUNCT
cjfa-30901	110	13	a.	a.	NOUN
cjfa-30901	110	14	othman64	othman64	NOUN
cjfa-30901	110	15	leaning	lean	VERB
cjfa-30901	110	16	on	on	ADP
cjfa-30901	110	17	the	the	DET
cjfa-30901	110	18	second	second	ADJ
cjfa-30901	110	19	argument	argument	NOUN
cjfa-30901	110	20	,	,	PUNCT
cjfa-30901	110	21	it	it	PRON
cjfa-30901	110	22	is	be	AUX
cjfa-30901	110	23	right	right	ADJ
cjfa-30901	110	24	to	to	PART
cjfa-30901	110	25	say	say	VERB
cjfa-30901	110	26	that	that	SCONJ
cjfa-30901	110	27	frequent	frequent	ADJ
cjfa-30901	110	28	board	board	NOUN
cjfa-30901	110	29	meetings	meeting	NOUN
cjfa-30901	110	30	will	will	AUX
cjfa-30901	110	31	lead	lead	VERB
cjfa-30901	110	32	to	to	ADP
cjfa-30901	110	33	improved	improve	VERB
cjfa-30901	110	34	financial	financial	ADJ
cjfa-30901	110	35	reporting	reporting	NOUN
cjfa-30901	110	36	and	and	CCONJ
cjfa-30901	110	37	also	also	ADV
cjfa-30901	110	38	reduce	reduce	VERB
cjfa-30901	110	39	the	the	DET
cjfa-30901	110	40	likelihood	likelihood	NOUN
cjfa-30901	110	41	of	of	ADP
cjfa-30901	110	42	financial	financial	ADJ
cjfa-30901	110	43	statement	statement	NOUN
cjfa-30901	110	44	fraud	fraud	NOUN
cjfa-30901	110	45	as	as	SCONJ
cjfa-30901	110	46	board	board	NOUN
cjfa-30901	110	47	members	member	NOUN
cjfa-30901	110	48	will	will	AUX
cjfa-30901	110	49	have	have	VERB
cjfa-30901	110	50	the	the	DET
cjfa-30901	110	51	opportunity	opportunity	NOUN
cjfa-30901	110	52	to	to	PART
cjfa-30901	110	53	discuss	discuss	VERB
cjfa-30901	110	54	and	and	CCONJ
cjfa-30901	110	55	resolve	resolve	VERB
cjfa-30901	110	56	any	any	DET
cjfa-30901	110	57	financial	financial	ADJ
cjfa-30901	110	58	reporting	reporting	NOUN
cjfa-30901	110	59	issue	issue	NOUN
cjfa-30901	110	60	that	that	PRON
cjfa-30901	110	61	may	may	AUX
cjfa-30901	110	62	arise	arise	VERB
cjfa-30901	110	63	.	.	PUNCT
cjfa-30901	111	1	thus	thus	ADV
cjfa-30901	111	2	,	,	PUNCT
cjfa-30901	111	3	making	make	VERB
cjfa-30901	111	4	the	the	DET
cjfa-30901	111	5	board	board	NOUN
cjfa-30901	111	6	more	more	ADV
cjfa-30901	111	7	diligent	diligent	ADJ
cjfa-30901	111	8	to	to	ADP
cjfa-30901	111	9	reducing	reduce	VERB
cjfa-30901	111	10	the	the	DET
cjfa-30901	111	11	likelihood	likelihood	NOUN
cjfa-30901	111	12	of	of	ADP
cjfa-30901	111	13	financial	financial	ADJ
cjfa-30901	111	14	statement	statement	NOUN
cjfa-30901	111	15	fraud	fraud	NOUN
cjfa-30901	111	16	.	.	PUNCT
cjfa-30901	112	1	however	however	ADV
cjfa-30901	112	2	,	,	PUNCT
cjfa-30901	112	3	empirical	empirical	ADJ
cjfa-30901	112	4	findings	finding	NOUN
cjfa-30901	112	5	on	on	ADP
cjfa-30901	112	6	the	the	DET
cjfa-30901	112	7	nexus	nexus	NOUN
cjfa-30901	112	8	between	between	ADP
cjfa-30901	112	9	frequency	frequency	NOUN
cjfa-30901	112	10	of	of	ADP
cjfa-30901	112	11	meeting	meeting	NOUN
cjfa-30901	112	12	in	in	ADP
cjfa-30901	112	13	the	the	DET
cjfa-30901	112	14	board	board	NOUN
cjfa-30901	112	15	and	and	CCONJ
cjfa-30901	112	16	the	the	DET
cjfa-30901	112	17	likelihood	likelihood	NOUN
cjfa-30901	112	18	of	of	ADP
cjfa-30901	112	19	financial	financial	ADJ
cjfa-30901	112	20	statement	statement	NOUN
cjfa-30901	112	21	fraud	fraud	NOUN
cjfa-30901	112	22	seem	seem	VERB
cjfa-30901	112	23	to	to	PART
cjfa-30901	112	24	be	be	AUX
cjfa-30901	112	25	few	few	ADJ
cjfa-30901	112	26	.	.	PUNCT
cjfa-30901	113	1	zainal	zainal	ADJ
cjfa-30901	113	2	,	,	PUNCT
cjfa-30901	113	3	rahmadana	rahmadana	PROPN
cjfa-30901	113	4	and	and	CCONJ
cjfa-30901	113	5	zain	zain	PROPN
cjfa-30901	113	6	(	(	PUNCT
cjfa-30901	113	7	2013	2013	NUM
cjfa-30901	113	8	)	)	PUNCT
cjfa-30901	113	9	investigated	investigate	VERB
cjfa-30901	113	10	the	the	DET
cjfa-30901	113	11	impact	impact	NOUN
cjfa-30901	113	12	of	of	ADP
cjfa-30901	113	13	internal	internal	ADJ
cjfa-30901	113	14	mechanisms	mechanism	NOUN
cjfa-30901	113	15	of	of	ADP
cjfa-30901	113	16	corporate	corporate	ADJ
cjfa-30901	113	17	governance	governance	NOUN
cjfa-30901	113	18	and	and	CCONJ
cjfa-30901	113	19	the	the	DET
cjfa-30901	113	20	likelihood	likelihood	NOUN
cjfa-30901	113	21	of	of	ADP
cjfa-30901	113	22	financial	financial	ADJ
cjfa-30901	113	23	statement	statement	NOUN
cjfa-30901	113	24	fraud	fraud	NOUN
cjfa-30901	113	25	in	in	ADP
cjfa-30901	113	26	indonesia	indonesia	PROPN
cjfa-30901	113	27	public	public	ADJ
cjfa-30901	113	28	listed	list	VERB
cjfa-30901	113	29	companies	company	NOUN
cjfa-30901	113	30	.	.	PUNCT
cjfa-30901	114	1	they	they	PRON
cjfa-30901	114	2	employed	employ	VERB
cjfa-30901	114	3	a	a	DET
cjfa-30901	114	4	sample	sample	NOUN
cjfa-30901	114	5	forty	forty	NUM
cjfa-30901	114	6	-	-	PUNCT
cjfa-30901	114	7	seven	seven	NUM
cjfa-30901	114	8	fraud	fraud	NOUN
cjfa-30901	114	9	firm	firm	NOUN
cjfa-30901	114	10	and	and	CCONJ
cjfa-30901	114	11	forty	forty	NUM
cjfa-30901	114	12	-	-	PUNCT
cjfa-30901	114	13	seven	seven	NUM
cjfa-30901	114	14	non	non	ADJ
cjfa-30901	114	15	-	-	ADJ
cjfa-30901	114	16	fraud	fraud	ADJ
cjfa-30901	114	17	firm	firm	ADJ
cjfa-30901	114	18	form	form	NOUN
cjfa-30901	114	19	2007	2007	NUM
cjfa-30901	114	20	-	-	SYM
cjfa-30901	114	21	2012	2012	NUM
cjfa-30901	114	22	.	.	PUNCT
cjfa-30901	115	1	the	the	DET
cjfa-30901	115	2	result	result	NOUN
cjfa-30901	115	3	of	of	ADP
cjfa-30901	115	4	the	the	DET
cjfa-30901	115	5	logit	logit	PROPN
cjfa-30901	115	6	regression	regression	NOUN
cjfa-30901	115	7	revealed	reveal	VERB
cjfa-30901	115	8	that	that	SCONJ
cjfa-30901	115	9	there	there	PRON
cjfa-30901	115	10	is	be	VERB
cjfa-30901	115	11	no	no	DET
cjfa-30901	115	12	significant	significant	ADJ
cjfa-30901	115	13	impact	impact	NOUN
cjfa-30901	115	14	of	of	ADP
cjfa-30901	115	15	board	board	NOUN
cjfa-30901	115	16	diligence	diligence	NOUN
cjfa-30901	115	17	(	(	PUNCT
cjfa-30901	115	18	meeting	meeting	NOUN
cjfa-30901	115	19	)	)	PUNCT
cjfa-30901	115	20	on	on	ADP
cjfa-30901	115	21	the	the	DET
cjfa-30901	115	22	likelihood	likelihood	NOUN
cjfa-30901	115	23	of	of	ADP
cjfa-30901	115	24	financial	financial	ADJ
cjfa-30901	115	25	statement	statement	NOUN
cjfa-30901	115	26	fraud	fraud	NOUN
cjfa-30901	115	27	,	,	PUNCT
cjfa-30901	115	28	hence	hence	ADV
cjfa-30901	115	29	no	no	DET
cjfa-30901	115	30	relationship	relationship	NOUN
cjfa-30901	115	31	exists	exist	VERB
cjfa-30901	115	32	.	.	PUNCT
cjfa-30901	116	1	therefore	therefore	ADV
cjfa-30901	116	2	we	we	PRON
cjfa-30901	116	3	hypothesize	hypothesize	VERB
cjfa-30901	116	4	that	that	SCONJ
cjfa-30901	116	5	:	:	PUNCT
cjfa-30901	116	6	ho3	ho3	NOUN
cjfa-30901	116	7	:	:	PUNCT
cjfa-30901	116	8	board	board	NOUN
cjfa-30901	116	9	diligence	diligence	NOUN
cjfa-30901	116	10	(	(	PUNCT
cjfa-30901	116	11	meetings	meeting	NOUN
cjfa-30901	116	12	)	)	PUNCT
cjfa-30901	116	13	has	have	VERB
cjfa-30901	116	14	no	no	DET
cjfa-30901	116	15	significant	significant	ADJ
cjfa-30901	116	16	impact	impact	NOUN
cjfa-30901	116	17	on	on	ADP
cjfa-30901	116	18	the	the	DET
cjfa-30901	116	19	likelihood	likelihood	NOUN
cjfa-30901	116	20	of	of	ADP
cjfa-30901	116	21	financial	financial	ADJ
cjfa-30901	116	22	statement	statement	NOUN
cjfa-30901	116	23	fraud	fraud	NOUN
cjfa-30901	116	24	.	.	PUNCT
cjfa-30901	117	1	theoretical	theoretical	ADJ
cjfa-30901	117	2	framework	framework	NOUN
cjfa-30901	117	3	studies	study	NOUN
cjfa-30901	117	4	on	on	ADP
cjfa-30901	117	5	the	the	DET
cjfa-30901	117	6	nexus	nexus	NOUN
cjfa-30901	117	7	between	between	ADP
cjfa-30901	117	8	hoard	hoard	NOUN
cjfa-30901	117	9	characteristics	characteristic	NOUN
cjfa-30901	117	10	and	and	CCONJ
cjfa-30901	117	11	the	the	DET
cjfa-30901	117	12	likelihood	likelihood	NOUN
cjfa-30901	117	13	of	of	ADP
cjfa-30901	117	14	financial	financial	ADJ
cjfa-30901	117	15	statement	statement	NOUN
cjfa-30901	117	16	fraud	fraud	NOUN
cjfa-30901	117	17	have	have	AUX
cjfa-30901	117	18	subjected	subject	VERB
cjfa-30901	117	19	to	to	ADP
cjfa-30901	117	20	different	different	ADJ
cjfa-30901	117	21	theoretic	theoretic	NOUN
cjfa-30901	117	22	ranging	range	VERB
cjfa-30901	117	23	from	from	ADP
cjfa-30901	117	24	the	the	DET
cjfa-30901	117	25	agency	agency	NOUN
cjfa-30901	117	26	theory	theory	NOUN
cjfa-30901	117	27	by	by	ADP
cjfa-30901	117	28	jensen	jensen	PROPN
cjfa-30901	117	29	and	and	CCONJ
cjfa-30901	117	30	meckling	meckling	NOUN
cjfa-30901	117	31	(	(	PUNCT
cjfa-30901	117	32	1976	1976	NUM
cjfa-30901	117	33	)	)	PUNCT
cjfa-30901	117	34	,	,	PUNCT
cjfa-30901	117	35	stakeholder	stakeholder	NOUN
cjfa-30901	117	36	’s	’s	PART
cjfa-30901	117	37	theory	theory	NOUN
cjfa-30901	117	38	by	by	ADP
cjfa-30901	117	39	freeman	freeman	PROPN
cjfa-30901	117	40	(	(	PUNCT
cjfa-30901	117	41	1984	1984	NUM
cjfa-30901	117	42	)	)	PUNCT
cjfa-30901	117	43	,	,	PUNCT
cjfa-30901	117	44	new	new	ADJ
cjfa-30901	117	45	institutional	institutional	ADJ
cjfa-30901	117	46	theory	theory	NOUN
cjfa-30901	117	47	and	and	CCONJ
cjfa-30901	117	48	resource	resource	NOUN
cjfa-30901	117	49	dependency	dependency	NOUN
cjfa-30901	117	50	theory	theory	NOUN
cjfa-30901	117	51	by	by	ADP
cjfa-30901	117	52	pfeffer	pfeffer	PROPN
cjfa-30901	117	53	and	and	CCONJ
cjfa-30901	117	54	salancik	salancik	ADJ
cjfa-30901	117	55	(	(	PUNCT
cjfa-30901	117	56	1978	1978	NUM
cjfa-30901	117	57	)	)	PUNCT
cjfa-30901	117	58	,	,	PUNCT
cjfa-30901	117	59	fraud	fraud	NOUN
cjfa-30901	117	60	diamond	diamond	PROPN
cjfa-30901	117	61	theory	theory	NOUN
cjfa-30901	117	62	,	,	PUNCT
cjfa-30901	117	63	fraud	fraud	NOUN
cjfa-30901	117	64	triangle	triangle	NOUN
cjfa-30901	117	65	theory	theory	NOUN
cjfa-30901	117	66	and	and	CCONJ
cjfa-30901	117	67	managerial	managerial	ADJ
cjfa-30901	117	68	hegemony	hegemony	NOUN
cjfa-30901	117	69	theory	theory	NOUN
cjfa-30901	117	70	.	.	PUNCT
cjfa-30901	118	1	this	this	DET
cjfa-30901	118	2	current	current	ADJ
cjfa-30901	118	3	study	study	NOUN
cjfa-30901	118	4	was	be	AUX
cjfa-30901	118	5	hinged	hinge	VERB
cjfa-30901	118	6	on	on	ADP
cjfa-30901	118	7	the	the	DET
cjfa-30901	118	8	agency	agency	NOUN
cjfa-30901	118	9	theory	theory	NOUN
cjfa-30901	118	10	to	to	PART
cjfa-30901	118	11	explain	explain	VERB
cjfa-30901	118	12	the	the	DET
cjfa-30901	118	13	influence	influence	NOUN
cjfa-30901	118	14	of	of	ADP
cjfa-30901	118	15	board	board	NOUN
cjfa-30901	118	16	characteristics	characteristic	NOUN
cjfa-30901	118	17	on	on	ADP
cjfa-30901	118	18	the	the	DET
cjfa-30901	118	19	likelihood	likelihood	NOUN
cjfa-30901	118	20	of	of	ADP
cjfa-30901	118	21	financial	financial	ADJ
cjfa-30901	118	22	statement	statement	NOUN
cjfa-30901	118	23	fraud	fraud	NOUN
cjfa-30901	118	24	in	in	ADP
cjfa-30901	118	25	listed	list	VERB
cjfa-30901	118	26	firms	firm	NOUN
cjfa-30901	118	27	in	in	ADP
cjfa-30901	118	28	nigeria	nigeria	PROPN
cjfa-30901	118	29	stock	stock	PROPN
cjfa-30901	118	30	exchange	exchange	PROPN
cjfa-30901	118	31	.	.	PUNCT
cjfa-30901	119	1	the	the	DET
cjfa-30901	119	2	agency	agency	NOUN
cjfa-30901	119	3	theory	theory	NOUN
cjfa-30901	119	4	explains	explain	VERB
cjfa-30901	119	5	the	the	DET
cjfa-30901	119	6	relationship	relationship	NOUN
cjfa-30901	119	7	between	between	ADP
cjfa-30901	119	8	the	the	DET
cjfa-30901	119	9	principal	principal	NOUN
cjfa-30901	119	10	(	(	PUNCT
cjfa-30901	119	11	owners	owner	NOUN
cjfa-30901	119	12	of	of	ADP
cjfa-30901	119	13	the	the	DET
cjfa-30901	119	14	firm	firm	NOUN
cjfa-30901	119	15	)	)	PUNCT
cjfa-30901	119	16	and	and	CCONJ
cjfa-30901	119	17	the	the	DET
cjfa-30901	119	18	agent	agent	NOUN
cjfa-30901	119	19	(	(	PUNCT
cjfa-30901	119	20	board	board	NOUN
cjfa-30901	119	21	of	of	ADP
cjfa-30901	119	22	directors	director	NOUN
cjfa-30901	119	23	)	)	PUNCT
cjfa-30901	119	24	(	(	PUNCT
cjfa-30901	119	25	aifuwa	aifuwa	PROPN
cjfa-30901	119	26	,	,	PUNCT
cjfa-30901	119	27	embele	embele	PROPN
cjfa-30901	119	28	&	&	CCONJ
cjfa-30901	119	29	saidu	saidu	PROPN
cjfa-30901	119	30	,	,	PUNCT
cjfa-30901	119	31	2018	2018	NUM
cjfa-30901	119	32	)	)	PUNCT
cjfa-30901	119	33	,	,	PUNCT
cjfa-30901	119	34	in	in	ADP
cjfa-30901	119	35	which	which	PRON
cjfa-30901	119	36	the	the	DET
cjfa-30901	119	37	principal	principal	ADJ
cjfa-30901	119	38	delegates	delegate	NOUN
cjfa-30901	119	39	work	work	VERB
cjfa-30901	119	40	to	to	ADP
cjfa-30901	119	41	the	the	DET
cjfa-30901	119	42	agent	agent	NOUN
cjfa-30901	119	43	but	but	CCONJ
cjfa-30901	119	44	not	not	PART
cjfa-30901	119	45	able	able	ADJ
cjfa-30901	119	46	to	to	PART
cjfa-30901	119	47	monitor	monitor	VERB
cjfa-30901	119	48	the	the	DET
cjfa-30901	119	49	behaviour	behaviour	NOUN
cjfa-30901	119	50	of	of	ADP
cjfa-30901	119	51	the	the	DET
cjfa-30901	119	52	agent	agent	NOUN
cjfa-30901	119	53	(	(	PUNCT
cjfa-30901	119	54	hesselink	hesselink	PROPN
cjfa-30901	119	55	,	,	PUNCT
cjfa-30901	119	56	2017	2017	NUM
cjfa-30901	119	57	)	)	PUNCT
cjfa-30901	119	58	.	.	PUNCT
cjfa-30901	120	1	the	the	DET
cjfa-30901	120	2	theory	theory	NOUN
cjfa-30901	120	3	is	be	AUX
cjfa-30901	120	4	centred	centre	VERB
cjfa-30901	120	5	on	on	ADP
cjfa-30901	120	6	the	the	DET
cjfa-30901	120	7	separation	separation	NOUN
cjfa-30901	120	8	of	of	ADP
cjfa-30901	120	9	ownership	ownership	NOUN
cjfa-30901	120	10	and	and	CCONJ
cjfa-30901	120	11	control	control	NOUN
cjfa-30901	120	12	in	in	ADP
cjfa-30901	120	13	the	the	DET
cjfa-30901	120	14	relationship	relationship	NOUN
cjfa-30901	120	15	between	between	ADP
cjfa-30901	120	16	the	the	DET
cjfa-30901	120	17	principal	principal	NOUN
cjfa-30901	120	18	and	and	CCONJ
cjfa-30901	120	19	the	the	DET
cjfa-30901	120	20	agent	agent	NOUN
cjfa-30901	120	21	.	.	PUNCT
cjfa-30901	121	1	based	base	VERB
cjfa-30901	121	2	on	on	ADP
cjfa-30901	121	3	the	the	DET
cjfa-30901	121	4	fact	fact	NOUN
cjfa-30901	121	5	that	that	SCONJ
cjfa-30901	121	6	the	the	DET
cjfa-30901	121	7	principal	principal	NOUN
cjfa-30901	121	8	can	can	AUX
cjfa-30901	121	9	not	not	PART
cjfa-30901	121	10	continually	continually	ADV
cjfa-30901	121	11	oversea	oversea	VERB
cjfa-30901	121	12	the	the	DET
cjfa-30901	121	13	behaviour	behaviour	NOUN
cjfa-30901	121	14	of	of	ADP
cjfa-30901	121	15	agents	agent	NOUN
cjfa-30901	121	16	as	as	ADP
cjfa-30901	121	17	regards	regard	NOUN
cjfa-30901	121	18	of	of	ADP
cjfa-30901	121	19	information	information	NOUN
cjfa-30901	121	20	disclosure	disclosure	NOUN
cjfa-30901	121	21	,	,	PUNCT
cjfa-30901	121	22	there	there	PRON
cjfa-30901	121	23	could	could	AUX
cjfa-30901	121	24	exist	exist	VERB
cjfa-30901	121	25	an	an	DET
cjfa-30901	121	26	agency	agency	NOUN
cjfa-30901	121	27	problem	problem	NOUN
cjfa-30901	121	28	which	which	PRON
cjfa-30901	121	29	could	could	AUX
cjfa-30901	121	30	lead	lead	VERB
cjfa-30901	121	31	to	to	ADP
cjfa-30901	121	32	information	information	NOUN
cjfa-30901	121	33	asymmetry	asymmetry	NOUN
cjfa-30901	121	34	and	and	CCONJ
cjfa-30901	121	35	opportunistic	opportunistic	ADJ
cjfa-30901	121	36	board	board	NOUN
cjfa-30901	121	37	characteristics	characteristic	NOUN
cjfa-30901	121	38	and	and	CCONJ
cjfa-30901	121	39	the	the	DET
cjfa-30901	121	40	likelihood	likelihood	NOUN
cjfa-30901	121	41	…	…	PUNCT
cjfa-30901	121	42	65	65	NUM
cjfa-30901	121	43	behaviour	behaviour	NOUN
cjfa-30901	121	44	.	.	PUNCT
cjfa-30901	122	1	in	in	ADP
cjfa-30901	122	2	financial	financial	ADJ
cjfa-30901	122	3	reporting	reporting	NOUN
cjfa-30901	122	4	issue	issue	NOUN
cjfa-30901	122	5	,	,	PUNCT
cjfa-30901	122	6	the	the	DET
cjfa-30901	122	7	principal	principal	NOUN
cjfa-30901	122	8	provide	provide	VERB
cjfa-30901	122	9	decision	decision	NOUN
cjfa-30901	122	10	making	make	VERB
cjfa-30901	122	11	authority	authority	NOUN
cjfa-30901	122	12	to	to	ADP
cjfa-30901	122	13	the	the	DET
cjfa-30901	122	14	agents	agent	NOUN
cjfa-30901	122	15	,	,	PUNCT
cjfa-30901	122	16	this	this	DET
cjfa-30901	122	17	decision	decision	NOUN
cjfa-30901	122	18	might	might	AUX
cjfa-30901	122	19	negate	negate	VERB
cjfa-30901	122	20	the	the	DET
cjfa-30901	122	21	board	board	NOUN
cjfa-30901	122	22	’s	’s	PART
cjfa-30901	122	23	stance	stance	NOUN
cjfa-30901	122	24	on	on	ADP
cjfa-30901	122	25	the	the	DET
cjfa-30901	122	26	report	report	NOUN
cjfa-30901	122	27	(	(	PUNCT
cjfa-30901	122	28	hesselink	hesselink	NOUN
cjfa-30901	122	29	,	,	PUNCT
cjfa-30901	122	30	2017	2017	NUM
cjfa-30901	122	31	)	)	PUNCT
cjfa-30901	122	32	.	.	PUNCT
cjfa-30901	123	1	this	this	PRON
cjfa-30901	123	2	clearly	clearly	ADV
cjfa-30901	123	3	show	show	VERB
cjfa-30901	123	4	that	that	SCONJ
cjfa-30901	123	5	board	board	NOUN
cjfa-30901	123	6	will	will	AUX
cjfa-30901	123	7	not	not	PART
cjfa-30901	123	8	be	be	AUX
cjfa-30901	123	9	working	work	VERB
cjfa-30901	123	10	in	in	ADP
cjfa-30901	123	11	the	the	DET
cjfa-30901	123	12	interest	interest	NOUN
cjfa-30901	123	13	of	of	ADP
cjfa-30901	123	14	the	the	DET
cjfa-30901	123	15	principal	principal	NOUN
cjfa-30901	123	16	,	,	PUNCT
cjfa-30901	123	17	hence	hence	ADV
cjfa-30901	123	18	to	to	PART
cjfa-30901	123	19	remedy	remedy	VERB
cjfa-30901	123	20	this	this	DET
cjfa-30901	123	21	situation	situation	NOUN
cjfa-30901	123	22	,	,	PUNCT
cjfa-30901	123	23	the	the	DET
cjfa-30901	123	24	principal	principal	NOUN
cjfa-30901	123	25	will	will	AUX
cjfa-30901	123	26	incur	incur	VERB
cjfa-30901	123	27	monitoring	monitoring	NOUN
cjfa-30901	123	28	cost	cost	NOUN
cjfa-30901	123	29	or	or	CCONJ
cjfa-30901	123	30	bonding	bonding	NOUN
cjfa-30901	123	31	cost	cost	NOUN
cjfa-30901	123	32	to	to	PART
cjfa-30901	123	33	establish	establish	VERB
cjfa-30901	123	34	incentives	incentive	NOUN
cjfa-30901	123	35	for	for	ADP
cjfa-30901	123	36	agents	agent	NOUN
cjfa-30901	123	37	in	in	ADP
cjfa-30901	123	38	order	order	NOUN
cjfa-30901	123	39	to	to	PART
cjfa-30901	123	40	work	work	VERB
cjfa-30901	123	41	in	in	ADP
cjfa-30901	123	42	their	their	PRON
cjfa-30901	123	43	best	good	ADJ
cjfa-30901	123	44	interest	interest	NOUN
cjfa-30901	123	45	.	.	PUNCT
cjfa-30901	124	1	therefore	therefore	ADV
cjfa-30901	124	2	,	,	PUNCT
cjfa-30901	124	3	a	a	DET
cjfa-30901	124	4	diverse	diverse	ADJ
cjfa-30901	124	5	board	board	NOUN
cjfa-30901	124	6	is	be	AUX
cjfa-30901	124	7	needed	need	VERB
cjfa-30901	124	8	.	.	PUNCT
cjfa-30901	125	1	the	the	DET
cjfa-30901	125	2	research	research	NOUN
cjfa-30901	125	3	methodology	methodology	NOUN
cjfa-30901	125	4	and	and	CCONJ
cjfa-30901	125	5	the	the	DET
cjfa-30901	125	6	course	course	NOUN
cjfa-30901	125	7	of	of	ADP
cjfa-30901	125	8	the	the	DET
cjfa-30901	125	9	research	research	NOUN
cjfa-30901	125	10	process	process	NOUN
cjfa-30901	125	11	model	model	NOUN
cjfa-30901	125	12	specification	specification	NOUN
cjfa-30901	125	13	our	our	PRON
cjfa-30901	125	14	study	study	NOUN
cjfa-30901	125	15	adapted	adapt	VERB
cjfa-30901	125	16	the	the	DET
cjfa-30901	125	17	model	model	NOUN
cjfa-30901	125	18	of	of	ADP
cjfa-30901	125	19	anichebe	anichebe	PROPN
cjfa-30901	125	20	et	et	PROPN
cjfa-30901	125	21	al	al	PROPN
cjfa-30901	125	22	.	.	PROPN
cjfa-30901	126	1	(	(	PUNCT
cjfa-30901	126	2	2019	2019	NUM
cjfa-30901	126	3	)	)	PUNCT
cjfa-30901	126	4	in	in	ADP
cjfa-30901	126	5	explaining	explain	VERB
cjfa-30901	126	6	the	the	DET
cjfa-30901	126	7	determinants	determinant	NOUN
cjfa-30901	126	8	of	of	ADP
cjfa-30901	126	9	financial	financial	ADJ
cjfa-30901	126	10	statement	statement	NOUN
cjfa-30901	126	11	fraud	fraud	NOUN
cjfa-30901	126	12	likelihood	likelihood	NOUN
cjfa-30901	126	13	in	in	ADP
cjfa-30901	126	14	listed	list	VERB
cjfa-30901	126	15	firms	firm	NOUN
cjfa-30901	126	16	in	in	ADP
cjfa-30901	126	17	nigeria	nigeria	PROPN
cjfa-30901	126	18	.	.	PUNCT
cjfa-30901	127	1	their	their	PRON
cjfa-30901	127	2	model	model	NOUN
cjfa-30901	127	3	was	be	AUX
cjfa-30901	127	4	stated	state	VERB
cjfa-30901	127	5	as	as	ADP
cjfa-30901	127	6	:	:	PUNCT
cjfa-30901	127	7	in	in	ADP
cjfa-30901	127	8	functional	functional	ADJ
cjfa-30901	127	9	form	form	NOUN
cjfa-30901	127	10	:	:	PUNCT
cjfa-30901	127	11	fraud	fraud	NOUN
cjfa-30901	127	12	=	=	NOUN
cjfa-30901	127	13	f(boards	f(board	NOUN
cjfa-30901	127	14	,	,	PUNCT
cjfa-30901	127	15	audcom	audcom	PROPN
cjfa-30901	127	16	,	,	PUNCT
cjfa-30901	127	17	bodind	bodind	NOUN
cjfa-30901	127	18	,	,	PUNCT
cjfa-30901	127	19	bodfe	bodfe	PROPN
cjfa-30901	127	20	)	)	PUNCT
cjfa-30901	127	21	(	(	PUNCT
cjfa-30901	127	22	1	1	X
cjfa-30901	127	23	)	)	PUNCT
cjfa-30901	127	24	in	in	ADP
cjfa-30901	127	25	econometric	econometric	ADJ
cjfa-30901	127	26	form	form	NOUN
cjfa-30901	127	27	:	:	PUNCT
cjfa-30901	127	28	fraud=	fraud=	PROPN
cjfa-30901	127	29	b0+b1boards+b2audcom+b3bodind+b4bodfe+b5fsize+b6roa+µ	b0+b1boards+b2audcom+b3bodind+b4bodfe+b5fsize+b6roa+µ	NUM
cjfa-30901	127	30	where	where	SCONJ
cjfa-30901	127	31	:	:	PUNCT
cjfa-30901	127	32	fraud	fraud	NOUN
cjfa-30901	127	33	=	=	SYM
cjfa-30901	127	34	fraud	fraud	NOUN
cjfa-30901	127	35	likelihood	likelihood	NOUN
cjfa-30901	127	36	;	;	PUNCT
cjfa-30901	127	37	boards	board	NOUN
cjfa-30901	127	38	=	=	SYM
cjfa-30901	127	39	board	board	NOUN
cjfa-30901	127	40	size	size	NOUN
cjfa-30901	127	41	;	;	PUNCT
cjfa-30901	127	42	audcom	audcom	PROPN
cjfa-30901	127	43	=	=	PUNCT
cjfa-30901	127	44	audit	audit	PROPN
cjfa-30901	127	45	committee	committee	NOUN
cjfa-30901	127	46	effectiveness	effectiveness	NOUN
cjfa-30901	127	47	;	;	PUNCT
cjfa-30901	127	48	bodind	bodind	NOUN
cjfa-30901	127	49	=	=	PROPN
cjfa-30901	127	50	board	board	NOUN
cjfa-30901	127	51	independence	independence	NOUN
cjfa-30901	127	52	;	;	PUNCT
cjfa-30901	127	53	bodfe	bodfe	PROPN
cjfa-30901	127	54	=	=	SYM
cjfa-30901	127	55	board	board	NOUN
cjfa-30901	127	56	members	member	NOUN
cjfa-30901	127	57	financial	financial	ADJ
cjfa-30901	127	58	expertise	expertise	NOUN
cjfa-30901	127	59	,	,	PUNCT
cjfa-30901	127	60	fsize	fsize	NOUN
cjfa-30901	127	61	=	=	SYM
cjfa-30901	127	62	firm	firm	ADJ
cjfa-30901	127	63	size	size	NOUN
cjfa-30901	127	64	and	and	CCONJ
cjfa-30901	127	65	roa=	roa=	NOUN
cjfa-30901	127	66	firm	firm	ADJ
cjfa-30901	127	67	performance	performance	NOUN
cjfa-30901	127	68	.	.	PUNCT
cjfa-30901	128	1	β0is	β0is	PUNCT
cjfa-30901	128	2	the	the	DET
cjfa-30901	128	3	constant	constant	ADJ
cjfa-30901	128	4	,	,	PUNCT
cjfa-30901	128	5	β1	β1	PROPN
cjfa-30901	128	6	,	,	PUNCT
cjfa-30901	128	7	β2	β2	NOUN
cjfa-30901	128	8	,	,	PUNCT
cjfa-30901	128	9	β3	β3	PROPN
cjfa-30901	128	10	,	,	PUNCT
cjfa-30901	128	11	β4	β4	PROPN
cjfa-30901	128	12	,	,	PUNCT
cjfa-30901	128	13	are	be	AUX
cjfa-30901	128	14	the	the	DET
cjfa-30901	128	15	coefficient	coefficient	NOUN
cjfa-30901	128	16	of	of	ADP
cjfa-30901	128	17	the	the	DET
cjfa-30901	128	18	explanatory	explanatory	ADJ
cjfa-30901	128	19	variables	variable	NOUN
cjfa-30901	128	20	for	for	ADP
cjfa-30901	128	21	the	the	DET
cjfa-30901	128	22	model	model	NOUN
cjfa-30901	128	23	.	.	PUNCT
cjfa-30901	129	1	e	e	NOUN
cjfa-30901	129	2	is	be	AUX
cjfa-30901	129	3	the	the	DET
cjfa-30901	129	4	error	error	NOUN
cjfa-30901	129	5	term	term	NOUN
cjfa-30901	129	6	that	that	PRON
cjfa-30901	129	7	captures	capture	VERB
cjfa-30901	129	8	the	the	DET
cjfa-30901	129	9	stochastic	stochastic	ADJ
cjfa-30901	129	10	variables	variable	NOUN
cjfa-30901	129	11	in	in	ADP
cjfa-30901	129	12	the	the	DET
cjfa-30901	129	13	model	model	NOUN
cjfa-30901	129	14	.	.	PUNCT
cjfa-30901	130	1	i	i	PRON
cjfa-30901	130	2	=	=	PUNCT
cjfa-30901	130	3	is	be	AUX
cjfa-30901	130	4	the	the	DET
cjfa-30901	130	5	collection	collection	NOUN
cjfa-30901	130	6	of	of	ADP
cjfa-30901	130	7	the	the	DET
cjfa-30901	130	8	firms	firm	NOUN
cjfa-30901	130	9	.	.	PUNCT
cjfa-30901	131	1	t	t	PROPN
cjfa-30901	131	2	is	be	AUX
cjfa-30901	131	3	the	the	DET
cjfa-30901	131	4	time	time	NOUN
cjfa-30901	131	5	factor	factor	NOUN
cjfa-30901	131	6	.	.	PUNCT
cjfa-30901	132	1	two	two	NUM
cjfa-30901	132	2	variables	variable	NOUN
cjfa-30901	132	3	(	(	PUNCT
cjfa-30901	132	4	board	board	NOUN
cjfa-30901	132	5	size	size	NOUN
cjfa-30901	132	6	,	,	PUNCT
cjfa-30901	132	7	audit	audit	NOUN
cjfa-30901	132	8	committee	committee	NOUN
cjfa-30901	132	9	effectiveness	effectiveness	NOUN
cjfa-30901	132	10	)	)	PUNCT
cjfa-30901	132	11	was	be	AUX
cjfa-30901	132	12	removed	remove	VERB
cjfa-30901	132	13	and	and	CCONJ
cjfa-30901	132	14	replaced	replace	VERB
cjfa-30901	132	15	with	with	ADP
cjfa-30901	132	16	board	board	NOUN
cjfa-30901	132	17	diligence	diligence	NOUN
cjfa-30901	132	18	(	(	PUNCT
cjfa-30901	132	19	boddg	boddg	PROPN
cjfa-30901	132	20	)	)	PUNCT
cjfa-30901	132	21	from	from	ADP
cjfa-30901	132	22	their	their	PRON
cjfa-30901	132	23	model	model	NOUN
cjfa-30901	132	24	to	to	PART
cjfa-30901	132	25	suit	suit	VERB
cjfa-30901	132	26	our	our	PRON
cjfa-30901	132	27	study	study	NOUN
cjfa-30901	132	28	.	.	PUNCT
cjfa-30901	133	1	also	also	ADV
cjfa-30901	133	2	,	,	PUNCT
cjfa-30901	133	3	the	the	DET
cjfa-30901	133	4	relationship	relationship	NOUN
cjfa-30901	133	5	between	between	ADP
cjfa-30901	133	6	the	the	DET
cjfa-30901	133	7	dependent	dependent	ADJ
cjfa-30901	133	8	and	and	CCONJ
cjfa-30901	133	9	explanatory	explanatory	ADJ
cjfa-30901	133	10	variables	variable	NOUN
cjfa-30901	133	11	was	be	AUX
cjfa-30901	133	12	controlled	control	VERB
cjfa-30901	133	13	with	with	ADP
cjfa-30901	133	14	auditor	auditor	NOUN
cjfa-30901	133	15	’s	’s	PART
cjfa-30901	133	16	independence	independence	NOUN
cjfa-30901	133	17	(	(	PUNCT
cjfa-30901	133	18	aind	aind	NOUN
cjfa-30901	133	19	)	)	PUNCT
cjfa-30901	133	20	and	and	CCONJ
cjfa-30901	133	21	firm	firm	ADJ
cjfa-30901	133	22	size	size	NOUN
cjfa-30901	133	23	.	.	PUNCT
cjfa-30901	134	1	therefore	therefore	ADV
cjfa-30901	134	2	,	,	PUNCT
cjfa-30901	134	3	our	our	PRON
cjfa-30901	134	4	model	model	NOUN
cjfa-30901	134	5	is	be	AUX
cjfa-30901	134	6	specified	specify	VERB
cjfa-30901	134	7	as	as	ADP
cjfa-30901	134	8	:	:	PUNCT
cjfa-30901	134	9	in	in	ADP
cjfa-30901	134	10	functional	functional	ADJ
cjfa-30901	134	11	form	form	NOUN
cjfa-30901	134	12	:	:	PUNCT
cjfa-30901	134	13	fraud=	fraud=	NUM
cjfa-30901	134	14	f(bodind	f(bodind	PROPN
cjfa-30901	134	15	,	,	PUNCT
cjfa-30901	134	16	bodfe	bodfe	PROPN
cjfa-30901	134	17	,	,	PUNCT
cjfa-30901	134	18	boddg	boddg	NOUN
cjfa-30901	134	19	)	)	PUNCT
cjfa-30901	134	20	(	(	PUNCT
cjfa-30901	134	21	2	2	X
cjfa-30901	134	22	)	)	PUNCT
cjfa-30901	134	23	m.	m.	NOUN
cjfa-30901	134	24	subair	subair	NOUN
cjfa-30901	134	25	,	,	PUNCT
cjfa-30901	134	26	r.	r.	PROPN
cjfa-30901	134	27	salman	salman	PROPN
cjfa-30901	134	28	,	,	PUNCT
cjfa-30901	134	29	a.	a.	PROPN
cjfa-30901	134	30	abolarin	abolarin	PROPN
cjfa-30901	134	31	,	,	PUNCT
cjfa-30901	134	32	a.	a.	PROPN
cjfa-30901	134	33	abdullahi	abdullahi	PROPN
cjfa-30901	134	34	,	,	PUNCT
cjfa-30901	134	35	a.	a.	NOUN
cjfa-30901	134	36	othman66	othman66	NOUN
cjfa-30901	134	37	in	in	ADP
cjfa-30901	134	38	econometric	econometric	ADJ
cjfa-30901	134	39	form	form	NOUN
cjfa-30901	134	40	:	:	PUNCT
cjfa-30901	134	41	fraudit	fraudit	NOUN
cjfa-30901	134	42	=	=	PUNCT
cjfa-30901	134	43	β0	β0	NOUN
cjfa-30901	134	44	+	+	CCONJ
cjfa-30901	134	45	β1bodindit	β1bodindit	NOUN
cjfa-30901	134	46	+	+	CCONJ
cjfa-30901	134	47	β2bodfeit	β2bodfeit	PROPN
cjfa-30901	134	48	+	+	CCONJ
cjfa-30901	134	49	β3boddgit	β3boddgit	ADJ
cjfa-30901	134	50	+	+	CCONJ
cjfa-30901	134	51	β4audindit	β4audindit	NOUN
cjfa-30901	134	52	+	+	CCONJ
cjfa-30901	134	53	β5fsizeit	β5fsizeit	X
cjfa-30901	134	54	+	+	X
cjfa-30901	134	55	eit	eit	ADJ
cjfa-30901	134	56	.	.	PUNCT
cjfa-30901	134	57	.(3	.(3	PROPN
cjfa-30901	134	58	)	)	PUNCT
cjfa-30901	134	59	a	a	DET
cjfa-30901	134	60	priori	priori	ADJ
cjfa-30901	134	61	expectations	expectation	NOUN
cjfa-30901	134	62	in	in	ADP
cjfa-30901	134	63	line	line	NOUN
cjfa-30901	134	64	with	with	ADP
cjfa-30901	134	65	extant	extant	ADJ
cjfa-30901	134	66	literature	literature	NOUN
cjfa-30901	134	67	to	to	PART
cjfa-30901	134	68	be	be	AUX
cjfa-30901	134	69	β1,β2,β3	β1,β2,β3	ADJ
cjfa-30901	134	70	,	,	PUNCT
cjfa-30901	134	71	<	<	X
cjfa-30901	134	72	0	0	NUM
cjfa-30901	134	73	variable	variable	ADJ
cjfa-30901	134	74	measurement	measurement	NOUN
cjfa-30901	134	75	table	table	NOUN
cjfa-30901	134	76	1	1	NUM
cjfa-30901	134	77	.	.	PUNCT
cjfa-30901	134	78	measures	measure	NOUN
cjfa-30901	134	79	of	of	ADP
cjfa-30901	134	80	variables	variable	NOUN
cjfa-30901	134	81	s	s	PROPN
cjfa-30901	134	82	/	/	SYM
cjfa-30901	134	83	n	n	CCONJ
cjfa-30901	134	84	variable	variable	ADJ
cjfa-30901	134	85	type	type	NOUN
cjfa-30901	134	86	measurement	measurement	NOUN
cjfa-30901	134	87	supporting	support	VERB
cjfa-30901	134	88	scholars	scholar	NOUN
cjfa-30901	134	89	1	1	NUM
cjfa-30901	134	90	.	.	PUNCT
cjfa-30901	134	91	likelihood	likelihood	NOUN
cjfa-30901	134	92	of	of	ADP
cjfa-30901	134	93	financial	financial	ADJ
cjfa-30901	134	94	statement	statement	NOUN
cjfa-30901	134	95	fraud	fraud	NOUN
cjfa-30901	134	96	dependent	dependent	ADJ
cjfa-30901	134	97	using	use	VERB
cjfa-30901	134	98	beneish	beneish	ADJ
cjfa-30901	134	99	m	m	PROPN
cjfa-30901	134	100	-	-	PUNCT
cjfa-30901	134	101	score	score	NOUN
cjfa-30901	134	102	model	model	NOUN
cjfa-30901	134	103	.	.	PUNCT
cjfa-30901	135	1	beneish	beneish	PROPN
cjfa-30901	135	2	m	m	PROPN
cjfa-30901	135	3	-	-	PUNCT
cjfa-30901	135	4	score	score	NOUN
cjfa-30901	135	5	model	model	NOUN
cjfa-30901	135	6	that	that	PRON
cjfa-30901	135	7	was	be	AUX
cjfa-30901	135	8	developed	develop	VERB
cjfa-30901	135	9	by	by	ADP
cjfa-30901	135	10	beneish	beneish	ADJ
cjfa-30901	135	11	(	(	PUNCT
cjfa-30901	135	12	1999	1999	NUM
cjfa-30901	135	13	)	)	PUNCT
cjfa-30901	135	14	to	to	PART
cjfa-30901	135	15	estimate	estimate	VERB
cjfa-30901	135	16	the	the	DET
cjfa-30901	135	17	probability	probability	NOUN
cjfa-30901	135	18	of	of	ADP
cjfa-30901	135	19	financial	financial	ADJ
cjfa-30901	135	20	statement	statement	NOUN
cjfa-30901	135	21	manipulation	manipulation	NOUN
cjfa-30901	135	22	.	.	PUNCT
cjfa-30901	136	1	if	if	SCONJ
cjfa-30901	136	2	the	the	DET
cjfa-30901	136	3	predictive	predictive	ADJ
cjfa-30901	136	4	m	m	NOUN
cjfa-30901	136	5	-	-	PUNCT
cjfa-30901	136	6	score	score	NOUN
cjfa-30901	136	7	is	be	AUX
cjfa-30901	136	8	greater	great	ADJ
cjfa-30901	136	9	than	than	ADP
cjfa-30901	136	10	-2.22	-2.22	NOUN
cjfa-30901	136	11	,	,	PUNCT
cjfa-30901	136	12	the	the	DET
cjfa-30901	136	13	score	score	NOUN
cjfa-30901	136	14	of	of	ADP
cjfa-30901	136	15	“	"	PUNCT
cjfa-30901	136	16	1	1	NUM
cjfa-30901	136	17	”	"	PUNCT
cjfa-30901	136	18	was	be	AUX
cjfa-30901	136	19	given	give	VERB
cjfa-30901	136	20	if	if	SCONJ
cjfa-30901	136	21	the	the	DET
cjfa-30901	136	22	companies	company	NOUN
cjfa-30901	136	23	had	have	VERB
cjfa-30901	136	24	red	red	ADJ
cjfa-30901	136	25	flags	flag	NOUN
cjfa-30901	136	26	indicating	indicate	VERB
cjfa-30901	136	27	that	that	SCONJ
cjfa-30901	136	28	there	there	PRON
cjfa-30901	136	29	was	be	VERB
cjfa-30901	136	30	a	a	DET
cjfa-30901	136	31	possibility	possibility	NOUN
cjfa-30901	136	32	of	of	ADP
cjfa-30901	136	33	financial	financial	ADJ
cjfa-30901	136	34	statement	statement	NOUN
cjfa-30901	136	35	fraud	fraud	NOUN
cjfa-30901	136	36	and	and	CCONJ
cjfa-30901	136	37	“	"	PUNCT
cjfa-30901	136	38	0	0	NUM
cjfa-30901	136	39	”	"	PUNCT
cjfa-30901	136	40	if	if	SCONJ
cjfa-30901	136	41	otherwise	otherwise	ADV
cjfa-30901	136	42	.	.	PUNCT
cjfa-30901	137	1	anichebe	anichebe	PROPN
cjfa-30901	137	2	et	et	PROPN
cjfa-30901	137	3	al	al	PROPN
cjfa-30901	137	4	.	.	PROPN
cjfa-30901	137	5	(	(	PUNCT
cjfa-30901	137	6	2019	2019	NUM
cjfa-30901	137	7	)	)	PUNCT
cjfa-30901	137	8	,	,	PUNCT
cjfa-30901	137	9	ilaboya	ilaboya	NOUN
cjfa-30901	137	10	&	&	CCONJ
cjfa-30901	137	11	lodikero	lodikero	PROPN
cjfa-30901	137	12	(	(	PUNCT
cjfa-30901	137	13	2017	2017	NUM
cjfa-30901	137	14	)	)	PUNCT
cjfa-30901	137	15	2	2	NUM
cjfa-30901	137	16	.	.	X
cjfa-30901	137	17	board	board	NOUN
cjfa-30901	137	18	independence	independence	NOUN
cjfa-30901	137	19	explanatory	explanatory	ADJ
cjfa-30901	137	20	percentage	percentage	NOUN
cjfa-30901	137	21	of	of	ADP
cjfa-30901	137	22	independent	independent	ADJ
cjfa-30901	137	23	and	and	CCONJ
cjfa-30901	137	24	non	non	ADJ
cjfa-30901	137	25	-	-	ADJ
cjfa-30901	137	26	executive	executive	ADJ
cjfa-30901	137	27	directors	director	NOUN
cjfa-30901	137	28	divided	divide	VERB
cjfa-30901	137	29	by	by	ADP
cjfa-30901	137	30	the	the	DET
cjfa-30901	137	31	actual	actual	ADJ
cjfa-30901	137	32	executives	executive	NOUN
cjfa-30901	137	33	on	on	ADP
cjfa-30901	137	34	the	the	DET
cjfa-30901	137	35	board	board	NOUN
cjfa-30901	137	36	yearly	yearly	PROPN
cjfa-30901	137	37	aifuwa	aifuwa	PROPN
cjfa-30901	137	38	&	&	CCONJ
cjfa-30901	137	39	embele	embele	PROPN
cjfa-30901	137	40	(	(	PUNCT
cjfa-30901	137	41	2019	2019	NUM
cjfa-30901	137	42	)	)	PUNCT
cjfa-30901	137	43	,	,	PUNCT
cjfa-30901	137	44	saidu	saidu	PROPN
cjfa-30901	137	45	&	&	CCONJ
cjfa-30901	137	46	aifuwa	aifuwa	PROPN
cjfa-30901	137	47	(	(	PUNCT
cjfa-30901	137	48	2020	2020	NUM
cjfa-30901	137	49	)	)	PUNCT
cjfa-30901	137	50	3	3	NUM
cjfa-30901	137	51	.	.	X
cjfa-30901	137	52	board	board	NOUN
cjfa-30901	137	53	expertise	expertise	NOUN
cjfa-30901	137	54	explanatory	explanatory	ADJ
cjfa-30901	137	55	use	use	NOUN
cjfa-30901	137	56	of	of	ADP
cjfa-30901	137	57	dummy	dummy	ADJ
cjfa-30901	137	58	variable	variable	NOUN
cjfa-30901	137	59	1	1	NUM
cjfa-30901	137	60	for	for	ADP
cjfa-30901	137	61	expert	expert	NOUN
cjfa-30901	137	62	,	,	PUNCT
cjfa-30901	137	63	otherwise	otherwise	ADV
cjfa-30901	137	64	0	0	PUNCT
cjfa-30901	137	65	an	an	DET
cjfa-30901	137	66	expert	expert	NOUN
cjfa-30901	137	67	in	in	ADP
cjfa-30901	137	68	the	the	DET
cjfa-30901	137	69	board	board	NOUN
cjfa-30901	137	70	must	must	AUX
cjfa-30901	137	71	have	have	VERB
cjfa-30901	137	72	both	both	CCONJ
cjfa-30901	137	73	educational	educational	ADJ
cjfa-30901	137	74	and	and	CCONJ
cjfa-30901	137	75	professional	professional	ADJ
cjfa-30901	137	76	qualifications	qualification	NOUN
cjfa-30901	137	77	with	with	ADP
cjfa-30901	137	78	5	5	NUM
cjfa-30901	137	79	years	year	NOUN
cjfa-30901	137	80	’	'	PUNCT
cjfa-30901	137	81	experience	experience	NOUN
cjfa-30901	137	82	in	in	ADP
cjfa-30901	137	83	financial	financial	ADJ
cjfa-30901	137	84	matters	matter	NOUN
cjfa-30901	137	85	aifuwa	aifuwa	PROPN
cjfa-30901	137	86	&	&	CCONJ
cjfa-30901	137	87	embele	embele	PROPN
cjfa-30901	137	88	(	(	PUNCT
cjfa-30901	137	89	2019	2019	NUM
cjfa-30901	137	90	)	)	PUNCT
cjfa-30901	137	91	,	,	PUNCT
cjfa-30901	137	92	kankanamage	kankanamage	NOUN
cjfa-30901	137	93	(	(	PUNCT
cjfa-30901	137	94	2015	2015	NUM
cjfa-30901	137	95	)	)	PUNCT
cjfa-30901	137	96	4	4	NUM
cjfa-30901	137	97	.	.	X
cjfa-30901	137	98	board	board	NOUN
cjfa-30901	137	99	diligence	diligence	NOUN
cjfa-30901	137	100	explanatory	explanatory	VERB
cjfa-30901	137	101	the	the	DET
cjfa-30901	137	102	total	total	ADJ
cjfa-30901	137	103	number	number	NOUN
cjfa-30901	137	104	of	of	ADP
cjfa-30901	137	105	meeting	meeting	NOUN
cjfa-30901	137	106	held	hold	VERB
cjfa-30901	137	107	by	by	ADP
cjfa-30901	137	108	the	the	DET
cjfa-30901	137	109	board	board	NOUN
cjfa-30901	137	110	of	of	ADP
cjfa-30901	137	111	a	a	DET
cjfa-30901	137	112	company	company	NOUN
cjfa-30901	137	113	ofoegbu	ofoegbu	NOUN
cjfa-30901	137	114	,	,	PUNCT
cjfa-30901	137	115	odoemelam	odoemelam	PROPN
cjfa-30901	137	116	&	&	CCONJ
cjfa-30901	137	117	okafor	okafor	PROPN
cjfa-30901	137	118	(	(	PUNCT
cjfa-30901	137	119	2018	2018	NUM
cjfa-30901	137	120	)	)	PUNCT
cjfa-30901	137	121	5	5	NUM
cjfa-30901	137	122	.	.	PUNCT
cjfa-30901	138	1	auditors	auditor	NOUN
cjfa-30901	138	2	independence	independence	NOUN
cjfa-30901	138	3	control	control	VERB
cjfa-30901	138	4	the	the	DET
cjfa-30901	138	5	ratio	ratio	NOUN
cjfa-30901	138	6	of	of	ADP
cjfa-30901	138	7	audit	audit	NOUN
cjfa-30901	138	8	fee	fee	NOUN
cjfa-30901	138	9	to	to	ADP
cjfa-30901	138	10	the	the	DET
cjfa-30901	138	11	company	company	NOUN
cjfa-30901	138	12	’s	’s	PART
cjfa-30901	138	13	revenue	revenue	NOUN
cjfa-30901	138	14	aifuwa	aifuwa	PROPN
cjfa-30901	138	15	&	&	CCONJ
cjfa-30901	138	16	embele	embele	PROPN
cjfa-30901	138	17	(	(	PUNCT
cjfa-30901	138	18	2019	2019	NUM
cjfa-30901	138	19	)	)	PUNCT
cjfa-30901	138	20	6	6	NUM
cjfa-30901	138	21	.	.	PUNCT
cjfa-30901	138	22	firm	firm	ADJ
cjfa-30901	138	23	size	size	NOUN
cjfa-30901	138	24	control	control	VERB
cjfa-30901	138	25	the	the	DET
cjfa-30901	138	26	natural	natural	ADJ
cjfa-30901	138	27	logarithm	logarithm	NOUN
cjfa-30901	138	28	of	of	ADP
cjfa-30901	138	29	the	the	DET
cjfa-30901	138	30	total	total	ADJ
cjfa-30901	138	31	assets	asset	NOUN
cjfa-30901	138	32	of	of	ADP
cjfa-30901	138	33	the	the	DET
cjfa-30901	138	34	selected	select	VERB
cjfa-30901	138	35	companies	company	NOUN
cjfa-30901	138	36	saidu	saidu	PROPN
cjfa-30901	138	37	&	&	CCONJ
cjfa-30901	138	38	aifuwa	aifuwa	PROPN
cjfa-30901	138	39	(	(	PUNCT
cjfa-30901	138	40	2020	2020	NUM
cjfa-30901	138	41	)	)	PUNCT
cjfa-30901	139	1	s	s	PART
cjfa-30901	139	2	o	o	NOUN
cjfa-30901	139	3	u	u	NOUN
cjfa-30901	139	4	r	r	NOUN
cjfa-30901	139	5	c	c	NOUN
cjfa-30901	139	6	e	e	NOUN
cjfa-30901	139	7	:	:	PUNCT
cjfa-30901	139	8	authors	author	NOUN
cjfa-30901	139	9	’	’	PART
cjfa-30901	139	10	compilation	compilation	NOUN
cjfa-30901	139	11	,	,	PUNCT
cjfa-30901	139	12	2019	2019	NUM
cjfa-30901	139	13	.	.	PUNCT
cjfa-30901	140	1	board	board	NOUN
cjfa-30901	140	2	characteristics	characteristic	NOUN
cjfa-30901	140	3	and	and	CCONJ
cjfa-30901	140	4	the	the	DET
cjfa-30901	140	5	likelihood	likelihood	NOUN
cjfa-30901	140	6	…	…	PUNCT
cjfa-30901	140	7	67	67	NUM
cjfa-30901	140	8	research	research	NOUN
cjfa-30901	140	9	methods	method	NOUN
cjfa-30901	140	10	the	the	DET
cjfa-30901	140	11	multi	multi	ADJ
cjfa-30901	140	12	-	-	ADJ
cjfa-30901	140	13	method	method	ADJ
cjfa-30901	140	14	quantitative	quantitative	ADJ
cjfa-30901	140	15	research	research	NOUN
cjfa-30901	140	16	design	design	NOUN
cjfa-30901	140	17	was	be	AUX
cjfa-30901	140	18	adopted	adopt	VERB
cjfa-30901	140	19	in	in	ADP
cjfa-30901	140	20	the	the	DET
cjfa-30901	140	21	study	study	NOUN
cjfa-30901	140	22	.	.	PUNCT
cjfa-30901	141	1	the	the	DET
cjfa-30901	141	2	design	design	NOUN
cjfa-30901	141	3	examines	examine	VERB
cjfa-30901	141	4	nexus	nexus	NOUN
cjfa-30901	141	5	between	between	ADP
cjfa-30901	141	6	variables	variable	NOUN
cjfa-30901	141	7	,	,	PUNCT
cjfa-30901	141	8	which	which	PRON
cjfa-30901	141	9	are	be	AUX
cjfa-30901	141	10	measured	measure	VERB
cjfa-30901	141	11	numerically	numerically	ADV
cjfa-30901	141	12	and	and	CCONJ
cjfa-30901	141	13	analysed	analyse	VERB
cjfa-30901	141	14	using	use	VERB
cjfa-30901	141	15	a	a	DET
cjfa-30901	141	16	range	range	NOUN
cjfa-30901	141	17	of	of	ADP
cjfa-30901	141	18	statistical	statistical	ADJ
cjfa-30901	141	19	and	and	CCONJ
cjfa-30901	141	20	graphical	graphical	ADJ
cjfa-30901	141	21	techniques	technique	NOUN
cjfa-30901	141	22	(	(	PUNCT
cjfa-30901	141	23	saunders	saunder	NOUN
cjfa-30901	141	24	,	,	PUNCT
cjfa-30901	141	25	lewis	lewis	PROPN
cjfa-30901	141	26	&	&	CCONJ
cjfa-30901	141	27	thornhill	thornhill	PROPN
cjfa-30901	141	28	,	,	PUNCT
cjfa-30901	141	29	2016	2016	NUM
cjfa-30901	141	30	)	)	PUNCT
cjfa-30901	141	31	.	.	PUNCT
cjfa-30901	142	1	the	the	DET
cjfa-30901	142	2	population	population	NOUN
cjfa-30901	142	3	consisted	consist	VERB
cjfa-30901	142	4	of	of	ADP
cjfa-30901	142	5	all	all	DET
cjfa-30901	142	6	listed	list	VERB
cjfa-30901	142	7	firms	firm	NOUN
cjfa-30901	142	8	in	in	ADP
cjfa-30901	142	9	nigeria	nigeria	PROPN
cjfa-30901	142	10	stock	stock	PROPN
cjfa-30901	142	11	exchange	exchange	PROPN
cjfa-30901	142	12	(	(	PUNCT
cjfa-30901	142	13	169	169	NUM
cjfa-30901	142	14	listed	list	VERB
cjfa-30901	142	15	companies	company	NOUN
cjfa-30901	142	16	as	as	ADP
cjfa-30901	142	17	at	at	ADP
cjfa-30901	142	18	31st	31st	NOUN
cjfa-30901	142	19	may	may	NOUN
cjfa-30901	142	20	,	,	PUNCT
cjfa-30901	142	21	2018	2018	NUM
cjfa-30901	142	22	)	)	PUNCT
cjfa-30901	142	23	while	while	SCONJ
cjfa-30901	142	24	the	the	DET
cjfa-30901	142	25	target	target	NOUN
cjfa-30901	142	26	population	population	NOUN
cjfa-30901	142	27	was	be	AUX
cjfa-30901	142	28	forty	forty	NUM
cjfa-30901	142	29	-	-	PUNCT
cjfa-30901	142	30	three	three	NUM
cjfa-30901	142	31	(	(	PUNCT
cjfa-30901	142	32	43	43	NUM
cjfa-30901	142	33	)	)	PUNCT
cjfa-30901	142	34	manufacturing	manufacturing	NOUN
cjfa-30901	142	35	firms	firm	NOUN
cjfa-30901	142	36	listed	list	VERB
cjfa-30901	142	37	on	on	ADP
cjfa-30901	142	38	the	the	DET
cjfa-30901	142	39	nigerian	nigerian	ADJ
cjfa-30901	142	40	stock	stock	NOUN
cjfa-30901	142	41	exchange	exchange	PROPN
cjfa-30901	142	42	.	.	PUNCT
cjfa-30901	143	1	the	the	DET
cjfa-30901	143	2	manufacturing	manufacturing	NOUN
cjfa-30901	143	3	sector	sector	NOUN
cjfa-30901	143	4	was	be	AUX
cjfa-30901	143	5	studied	study	VERB
cjfa-30901	143	6	due	due	ADJ
cjfa-30901	143	7	to	to	ADP
cjfa-30901	143	8	emerging	emerge	VERB
cjfa-30901	143	9	positive	positive	ADJ
cjfa-30901	143	10	impact	impact	NOUN
cjfa-30901	143	11	on	on	ADP
cjfa-30901	143	12	the	the	DET
cjfa-30901	143	13	economy	economy	NOUN
cjfa-30901	143	14	.	.	PUNCT
cjfa-30901	144	1	the	the	DET
cjfa-30901	144	2	sample	sample	NOUN
cjfa-30901	144	3	size	size	NOUN
cjfa-30901	144	4	was	be	AUX
cjfa-30901	144	5	scientifically	scientifically	ADV
cjfa-30901	144	6	derived	derive	VERB
cjfa-30901	144	7	using	use	VERB
cjfa-30901	144	8	the	the	DET
cjfa-30901	144	9	yamane	yamane	NOUN
cjfa-30901	144	10	’s	’s	PART
cjfa-30901	144	11	(	(	PUNCT
cjfa-30901	144	12	1967	1967	NUM
cjfa-30901	144	13	)	)	PUNCT
cjfa-30901	144	14	sample	sample	NOUN
cjfa-30901	144	15	size	size	NOUN
cjfa-30901	144	16	formula	formula	NOUN
cjfa-30901	144	17	,	,	PUNCT
cjfa-30901	144	18	which	which	PRON
cjfa-30901	144	19	yielded	yield	VERB
cjfa-30901	144	20	thirty	thirty	NUM
cjfa-30901	144	21	-	-	PUNCT
cjfa-30901	144	22	nine	nine	NUM
cjfa-30901	144	23	(	(	PUNCT
cjfa-30901	144	24	39	39	NUM
cjfa-30901	144	25	)	)	PUNCT
cjfa-30901	144	26	from	from	ADP
cjfa-30901	144	27	the	the	DET
cjfa-30901	144	28	target	target	NOUN
cjfa-30901	144	29	populations	population	NOUN
cjfa-30901	144	30	.	.	PUNCT
cjfa-30901	145	1	the	the	DET
cjfa-30901	145	2	stratified	stratified	ADJ
cjfa-30901	145	3	random	random	ADJ
cjfa-30901	145	4	sampling	sampling	NOUN
cjfa-30901	145	5	technique	technique	NOUN
cjfa-30901	145	6	was	be	AUX
cjfa-30901	145	7	employed	employ	VERB
cjfa-30901	145	8	in	in	ADP
cjfa-30901	145	9	selecting	select	VERB
cjfa-30901	145	10	companies	company	NOUN
cjfa-30901	145	11	under	under	ADP
cjfa-30901	145	12	each	each	DET
cjfa-30901	145	13	sectors	sector	NOUN
cjfa-30901	145	14	of	of	ADP
cjfa-30901	145	15	the	the	DET
cjfa-30901	145	16	manufacturing	manufacturing	NOUN
cjfa-30901	145	17	industry	industry	NOUN
cjfa-30901	145	18	(	(	PUNCT
cjfa-30901	145	19	consumer	consumer	NOUN
cjfa-30901	145	20	goods	good	NOUN
cjfa-30901	145	21	,	,	PUNCT
cjfa-30901	145	22	industrial	industrial	ADJ
cjfa-30901	145	23	goods	good	NOUN
cjfa-30901	145	24	and	and	CCONJ
cjfa-30901	145	25	conglomerates	conglomerate	NOUN
cjfa-30901	145	26	sector	sector	NOUN
cjfa-30901	145	27	)	)	PUNCT
cjfa-30901	145	28	via	via	ADP
cjfa-30901	145	29	lottery	lottery	NOUN
cjfa-30901	145	30	system	system	NOUN
cjfa-30901	145	31	,	,	PUNCT
cjfa-30901	145	32	so	so	SCONJ
cjfa-30901	145	33	as	as	SCONJ
cjfa-30901	145	34	to	to	PART
cjfa-30901	145	35	ensure	ensure	VERB
cjfa-30901	145	36	that	that	SCONJ
cjfa-30901	145	37	all	all	DET
cjfa-30901	145	38	sampled	sample	VERB
cjfa-30901	145	39	listed	list	VERB
cjfa-30901	145	40	manufacturing	manufacturing	NOUN
cjfa-30901	145	41	firms	firm	NOUN
cjfa-30901	145	42	have	have	VERB
cjfa-30901	145	43	equal	equal	ADJ
cjfa-30901	145	44	chances	chance	NOUN
cjfa-30901	145	45	of	of	ADP
cjfa-30901	145	46	being	be	AUX
cjfa-30901	145	47	selected	select	VERB
cjfa-30901	145	48	(	(	PUNCT
cjfa-30901	145	49	aifuwa	aifuwa	INTJ
cjfa-30901	145	50	,	,	PUNCT
cjfa-30901	145	51	saidu	saidu	ADJ
cjfa-30901	145	52	,	,	PUNCT
cjfa-30901	145	53	enehizena	enehizena	NOUN
cjfa-30901	145	54	&	&	CCONJ
cjfa-30901	145	55	osazevbaru	osazevbaru	NOUN
cjfa-30901	145	56	,	,	PUNCT
cjfa-30901	145	57	2019	2019	NUM
cjfa-30901	145	58	)	)	PUNCT
cjfa-30901	145	59	.	.	PUNCT
cjfa-30901	146	1	secondary	secondary	ADJ
cjfa-30901	146	2	data	datum	NOUN
cjfa-30901	146	3	was	be	AUX
cjfa-30901	146	4	hand	hand	NOUN
cjfa-30901	146	5	-	-	PUNCT
cjfa-30901	146	6	picked	pick	VERB
cjfa-30901	146	7	from	from	ADP
cjfa-30901	146	8	the	the	DET
cjfa-30901	146	9	annual	annual	ADJ
cjfa-30901	146	10	reports	report	NOUN
cjfa-30901	146	11	(	(	PUNCT
cjfa-30901	146	12	2013	2013	NUM
cjfa-30901	146	13	-	-	SYM
cjfa-30901	146	14	2019	2019	NUM
cjfa-30901	146	15	)	)	PUNCT
cjfa-30901	146	16	of	of	ADP
cjfa-30901	146	17	the	the	DET
cjfa-30901	146	18	sampled	sample	VERB
cjfa-30901	146	19	listed	list	VERB
cjfa-30901	146	20	manufacturing	manufacturing	NOUN
cjfa-30901	146	21	firms	firm	NOUN
cjfa-30901	146	22	so	so	SCONJ
cjfa-30901	146	23	as	as	SCONJ
cjfa-30901	146	24	to	to	PART
cjfa-30901	146	25	have	have	VERB
cjfa-30901	146	26	enough	enough	ADJ
cjfa-30901	146	27	periods	period	NOUN
cjfa-30901	146	28	to	to	PART
cjfa-30901	146	29	validate	validate	VERB
cjfa-30901	146	30	our	our	PRON
cjfa-30901	146	31	generalization	generalization	NOUN
cjfa-30901	146	32	.	.	PUNCT
cjfa-30901	147	1	the	the	DET
cjfa-30901	147	2	choice	choice	NOUN
cjfa-30901	147	3	of	of	ADP
cjfa-30901	147	4	the	the	DET
cjfa-30901	147	5	period	period	NOUN
cjfa-30901	147	6	i.e	i.e	DET
cjfa-30901	147	7	2013	2013	NUM
cjfa-30901	147	8	-	-	SYM
cjfa-30901	147	9	2019	2019	NUM
cjfa-30901	147	10	is	be	AUX
cjfa-30901	147	11	due	due	ADJ
cjfa-30901	147	12	to	to	ADP
cjfa-30901	147	13	the	the	DET
cjfa-30901	147	14	availability	availability	NOUN
cjfa-30901	147	15	of	of	ADP
cjfa-30901	147	16	data	datum	NOUN
cjfa-30901	147	17	in	in	ADP
cjfa-30901	147	18	the	the	DET
cjfa-30901	147	19	data	data	NOUN
cjfa-30901	147	20	pool	pool	NOUN
cjfa-30901	147	21	whereas	whereas	SCONJ
cjfa-30901	147	22	as	as	SCONJ
cjfa-30901	147	23	at	at	ADP
cjfa-30901	147	24	the	the	DET
cjfa-30901	147	25	time	time	NOUN
cjfa-30901	147	26	of	of	ADP
cjfa-30901	147	27	the	the	DET
cjfa-30901	147	28	studies	study	NOUN
cjfa-30901	147	29	,	,	PUNCT
cjfa-30901	147	30	the	the	DET
cjfa-30901	147	31	data	datum	NOUN
cjfa-30901	147	32	for	for	ADP
cjfa-30901	147	33	the	the	DET
cjfa-30901	147	34	year	year	NOUN
cjfa-30901	147	35	2020	2020	NUM
cjfa-30901	147	36	is	be	AUX
cjfa-30901	147	37	not	not	PART
cjfa-30901	147	38	yet	yet	ADV
cjfa-30901	147	39	published	publish	VERB
cjfa-30901	147	40	since	since	SCONJ
cjfa-30901	147	41	it	it	PRON
cjfa-30901	147	42	is	be	AUX
cjfa-30901	147	43	practically	practically	ADV
cjfa-30901	147	44	by	by	ADP
cjfa-30901	147	45	law	law	NOUN
cjfa-30901	147	46	that	that	PRON
cjfa-30901	147	47	result	result	VERB
cjfa-30901	147	48	of	of	ADP
cjfa-30901	147	49	activities	activity	NOUN
cjfa-30901	147	50	of	of	ADP
cjfa-30901	147	51	the	the	DET
cjfa-30901	147	52	companies	company	NOUN
cjfa-30901	147	53	is	be	AUX
cjfa-30901	147	54	submitted	submit	VERB
cjfa-30901	147	55	to	to	ADP
cjfa-30901	147	56	the	the	DET
cjfa-30901	147	57	authority	authority	NOUN
cjfa-30901	147	58	after	after	ADP
cjfa-30901	147	59	the	the	DET
cjfa-30901	147	60	declaration	declaration	NOUN
cjfa-30901	147	61	of	of	ADP
cjfa-30901	147	62	profit	profit	NOUN
cjfa-30901	147	63	on	on	ADP
cjfa-30901	147	64	preceding	precede	VERB
cjfa-30901	147	65	year	year	NOUN
cjfa-30901	147	66	basis	basis	NOUN
cjfa-30901	147	67	.	.	PUNCT
cjfa-30901	148	1	method	method	NOUN
cjfa-30901	148	2	of	of	ADP
cjfa-30901	148	3	data	datum	NOUN
cjfa-30901	148	4	analysis	analysis	NOUN
cjfa-30901	148	5	the	the	DET
cjfa-30901	148	6	study	study	NOUN
cjfa-30901	148	7	employed	employ	VERB
cjfa-30901	148	8	both	both	CCONJ
cjfa-30901	148	9	descriptive	descriptive	ADJ
cjfa-30901	148	10	and	and	CCONJ
cjfa-30901	148	11	inferential	inferential	ADJ
cjfa-30901	148	12	statistics	statistic	NOUN
cjfa-30901	148	13	.	.	PUNCT
cjfa-30901	149	1	the	the	DET
cjfa-30901	149	2	binary	binary	PROPN
cjfa-30901	149	3	logistic	logistic	PROPN
cjfa-30901	149	4	regression	regression	NOUN
cjfa-30901	149	5	was	be	AUX
cjfa-30901	149	6	selected	select	VERB
cjfa-30901	149	7	to	to	PART
cjfa-30901	149	8	test	test	VERB
cjfa-30901	149	9	our	our	PRON
cjfa-30901	149	10	hypotheses	hypothesis	NOUN
cjfa-30901	149	11	because	because	SCONJ
cjfa-30901	149	12	our	our	PRON
cjfa-30901	149	13	dependent	dependent	ADJ
cjfa-30901	149	14	variable	variable	NOUN
cjfa-30901	149	15	was	be	AUX
cjfa-30901	149	16	measured	measure	VERB
cjfa-30901	149	17	indichotomous	indichotomous	ADJ
cjfa-30901	149	18	scale	scale	NOUN
cjfa-30901	149	19	(	(	PUNCT
cjfa-30901	149	20	ilaboya	ilaboya	NOUN
cjfa-30901	149	21	&	&	CCONJ
cjfa-30901	149	22	lodikero	lodikero	NOUN
cjfa-30901	149	23	,	,	PUNCT
cjfa-30901	149	24	2017	2017	NUM
cjfa-30901	149	25	;	;	PUNCT
cjfa-30901	149	26	wooldridge	wooldridge	PROPN
cjfa-30901	149	27	,	,	PUNCT
cjfa-30901	149	28	2013	2013	NUM
cjfa-30901	149	29	)	)	PUNCT
cjfa-30901	149	30	.	.	PUNCT
cjfa-30901	150	1	the	the	DET
cjfa-30901	150	2	analysis	analysis	NOUN
cjfa-30901	150	3	was	be	AUX
cjfa-30901	150	4	done	do	VERB
cjfa-30901	150	5	using	use	VERB
cjfa-30901	150	6	e	e	NOUN
cjfa-30901	150	7	-	-	NOUN
cjfa-30901	150	8	views	view	NOUN
cjfa-30901	150	9	8	8	NUM
cjfa-30901	150	10	.	.	PUNCT
cjfa-30901	150	11	m.	m.	NOUN
cjfa-30901	150	12	subair	subair	PROPN
cjfa-30901	150	13	,	,	PUNCT
cjfa-30901	150	14	r.	r.	PROPN
cjfa-30901	150	15	salman	salman	PROPN
cjfa-30901	150	16	,	,	PUNCT
cjfa-30901	150	17	a.	a.	PROPN
cjfa-30901	150	18	abolarin	abolarin	PROPN
cjfa-30901	150	19	,	,	PUNCT
cjfa-30901	150	20	a.	a.	PROPN
cjfa-30901	150	21	abdullahi	abdullahi	PROPN
cjfa-30901	150	22	,	,	PUNCT
cjfa-30901	150	23	a.	a.	NOUN
cjfa-30901	150	24	othman68	othman68	PROPN
cjfa-30901	150	25	data	datum	NOUN
cjfa-30901	150	26	analysis	analysis	NOUN
cjfa-30901	150	27	,	,	PUNCT
cjfa-30901	150	28	interpretation	interpretation	NOUN
cjfa-30901	150	29	and	and	CCONJ
cjfa-30901	150	30	discussion	discussion	NOUN
cjfa-30901	150	31	of	of	ADP
cjfa-30901	150	32	findings	finding	NOUN
cjfa-30901	150	33	our	our	PRON
cjfa-30901	150	34	data	datum	NOUN
cjfa-30901	150	35	was	be	AUX
cjfa-30901	150	36	summarized	summarize	VERB
cjfa-30901	150	37	using	use	VERB
cjfa-30901	150	38	descriptive	descriptive	ADJ
cjfa-30901	150	39	statistics	statistic	NOUN
cjfa-30901	150	40	and	and	CCONJ
cjfa-30901	150	41	inference	inference	NOUN
cjfa-30901	150	42	which	which	PRON
cjfa-30901	150	43	was	be	AUX
cjfa-30901	150	44	drawn	draw	VERB
cjfa-30901	150	45	from	from	ADP
cjfa-30901	150	46	them	they	PRON
cjfa-30901	150	47	using	use	VERB
cjfa-30901	150	48	inferential	inferential	ADJ
cjfa-30901	150	49	statistic	statistic	NOUN
cjfa-30901	150	50	.	.	PUNCT
cjfa-30901	151	1	univariate	univariate	ADJ
cjfa-30901	151	2	analysis	analysis	NOUN
cjfa-30901	151	3	table	table	NOUN
cjfa-30901	151	4	2	2	NUM
cjfa-30901	151	5	.	.	PUNCT
cjfa-30901	151	6	descriptive	descriptive	ADJ
cjfa-30901	151	7	statistics	statistics	PROPN
cjfa-30901	151	8	fraud	fraud	PROPN
cjfa-30901	151	9	bodind	bodind	PROPN
cjfa-30901	151	10	bodfe	bodfe	PROPN
cjfa-30901	151	11	boddg	boddg	PROPN
cjfa-30901	151	12	audind	audind	PROPN
cjfa-30901	151	13	fsze	fsze	PROPN
cjfa-30901	151	14	mean	mean	VERB
cjfa-30901	151	15	0.785983	0.785983	NUM
cjfa-30901	152	1	0.633897	0.633897	NUM
cjfa-30901	152	2	0.670085	0.670085	NUM
cjfa-30901	152	3	3.491453	3.491453	NUM
cjfa-30901	152	4	0.007323	0.007323	NUM
cjfa-30901	152	5	6.949884	6.949884	NUM
cjfa-30901	152	6	maximum	maximum	NOUN
cjfa-30901	152	7	1.000000	1.000000	NUM
cjfa-30901	152	8	0.888900	0.888900	NUM
cjfa-30901	152	9	1.000000	1.000000	NUM
cjfa-30901	152	10	6.000000	6.000000	NUM
cjfa-30901	152	11	0.164200	0.164200	NUM
cjfa-30901	152	12	10.00530	10.00530	NUM
cjfa-30901	152	13	minimum	minimum	NOUN
cjfa-30901	152	14	0.000000	0.000000	NUM
cjfa-30901	152	15	0.272700	0.272700	NUM
cjfa-30901	152	16	0.000000	0.000000	NUM
cjfa-30901	152	17	1.000000	1.000000	NUM
cjfa-30901	152	18	0.000000	0.000000	NUM
cjfa-30901	152	19	5.171500	5.171500	NUM
cjfa-30901	152	20	std	std	NOUN
cjfa-30901	152	21	.	.	PUNCT
cjfa-30901	152	22	dev	dev	PROPN
cjfa-30901	152	23	.	.	PROPN
cjfa-30901	153	1	0.492134	0.492134	NUM
cjfa-30901	153	2	0.160355	0.160355	NUM
cjfa-30901	153	3	0.170717	0.170717	NUM
cjfa-30901	153	4	0.663205	0.663205	NUM
cjfa-30901	153	5	0.019715	0.019715	NUM
cjfa-30901	153	6	1.014100	1.014100	NUM
cjfa-30901	153	7	obs	obs	NOUN
cjfa-30901	153	8	234	234	NUM
cjfa-30901	153	9	234	234	NUM
cjfa-30901	153	10	234	234	NUM
cjfa-30901	153	11	234	234	NUM
cjfa-30901	153	12	234	234	NUM
cjfa-30901	153	13	234	234	NUM
cjfa-30901	153	14	s	s	NOUN
cjfa-30901	153	15	o	o	NOUN
cjfa-30901	153	16	u	u	NOUN
cjfa-30901	153	17	r	r	NOUN
cjfa-30901	153	18	c	c	NOUN
cjfa-30901	153	19	e	e	NOUN
cjfa-30901	153	20	:	:	PUNCT
cjfa-30901	153	21	authors	author	NOUN
cjfa-30901	153	22	’	'	PUNCT
cjfa-30901	153	23	computation	computation	NOUN
cjfa-30901	153	24	,	,	PUNCT
cjfa-30901	153	25	2020	2020	NUM
cjfa-30901	153	26	.	.	PUNCT
cjfa-30901	154	1	multivariate	multivariate	NOUN
cjfa-30901	154	2	analyses	analyse	VERB
cjfa-30901	154	3	this	this	DET
cjfa-30901	154	4	section	section	NOUN
cjfa-30901	154	5	presents	present	VERB
cjfa-30901	154	6	the	the	DET
cjfa-30901	154	7	result	result	NOUN
cjfa-30901	154	8	of	of	ADP
cjfa-30901	154	9	the	the	PRON
cjfa-30901	154	10	of	of	ADP
cjfa-30901	154	11	the	the	DET
cjfa-30901	154	12	hosmer	hosmer	NOUN
cjfa-30901	154	13	-	-	PUNCT
cjfa-30901	154	14	lemeshow	lemeshow	NOUN
cjfa-30901	154	15	test	test	NOUN
cjfa-30901	154	16	of	of	ADP
cjfa-30901	154	17	goodness	goodness	NOUN
cjfa-30901	154	18	fit	fit	ADJ
cjfa-30901	154	19	and	and	CCONJ
cjfa-30901	154	20	binary	binary	ADJ
cjfa-30901	154	21	logistic	logistic	ADJ
cjfa-30901	154	22	regression	regression	NOUN
cjfa-30901	154	23	.	.	PUNCT
cjfa-30901	155	1	our	our	PRON
cjfa-30901	155	2	hypotheses	hypothesis	NOUN
cjfa-30901	155	3	were	be	AUX
cjfa-30901	155	4	tested	test	VERB
cjfa-30901	155	5	at	at	ADP
cjfa-30901	155	6	5	5	NUM
cjfa-30901	155	7	%	%	NOUN
cjfa-30901	155	8	level	level	NOUN
cjfa-30901	155	9	of	of	ADP
cjfa-30901	155	10	significance	significance	NOUN
cjfa-30901	155	11	(	(	PUNCT
cjfa-30901	155	12	that	that	PRON
cjfa-30901	155	13	is	is	ADV
cjfa-30901	155	14	,	,	PUNCT
cjfa-30901	156	1	if	if	SCONJ
cjfa-30901	156	2	p	p	NOUN
cjfa-30901	156	3	-	-	PUNCT
cjfa-30901	156	4	value	value	NOUN
cjfa-30901	156	5	<	<	X
cjfa-30901	156	6	0.05	0.05	NUM
cjfa-30901	156	7	reject	reject	NOUN
cjfa-30901	156	8	ho	ho	PROPN
cjfa-30901	156	9	,	,	PUNCT
cjfa-30901	156	10	else	else	ADV
cjfa-30901	156	11	do	do	VERB
cjfa-30901	156	12	otherwise	otherwise	ADV
cjfa-30901	156	13	)	)	PUNCT
cjfa-30901	156	14	(	(	PUNCT
cjfa-30901	156	15	aifuwa	aifuwa	PROPN
cjfa-30901	156	16	&	&	CCONJ
cjfa-30901	156	17	okojie	okojie	ADV
cjfa-30901	156	18	,	,	PUNCT
cjfa-30901	156	19	2015	2015	NUM
cjfa-30901	156	20	)	)	PUNCT
cjfa-30901	156	21	.	.	PUNCT
cjfa-30901	157	1	board	board	NOUN
cjfa-30901	157	2	characteristics	characteristic	NOUN
cjfa-30901	157	3	and	and	CCONJ
cjfa-30901	157	4	the	the	DET
cjfa-30901	157	5	likelihood	likelihood	NOUN
cjfa-30901	157	6	…	…	PUNCT
cjfa-30901	157	7	69	69	NUM
cjfa-30901	157	8	table	table	NOUN
cjfa-30901	157	9	3	3	NUM
cjfa-30901	157	10	.	.	PUNCT
cjfa-30901	157	11	hosmer	hosmer	NOUN
cjfa-30901	157	12	-	-	PUNCT
cjfa-30901	157	13	lemeshow	lemeshow	NOUN
cjfa-30901	157	14	test	test	NOUN
cjfa-30901	157	15	of	of	ADP
cjfa-30901	157	16	goodness	goodness	NOUN
cjfa-30901	157	17	of	of	ADP
cjfa-30901	157	18	fit	fit	ADJ
cjfa-30901	157	19	goodness	goodness	NOUN
cjfa-30901	157	20	-	-	PUNCT
cjfa-30901	157	21	of	of	ADP
cjfa-30901	157	22	-	-	PUNCT
cjfa-30901	157	23	fit	fit	NOUN
cjfa-30901	157	24	evaluation	evaluation	NOUN
cjfa-30901	157	25	for	for	ADP
cjfa-30901	157	26	binary	binary	PROPN
cjfa-30901	157	27	specification	specification	NOUN
cjfa-30901	157	28	andrews	andrews	PROPN
cjfa-30901	157	29	and	and	CCONJ
cjfa-30901	157	30	hosmer	hosmer	NOUN
cjfa-30901	157	31	-	-	PUNCT
cjfa-30901	157	32	lemeshow	lemeshow	NOUN
cjfa-30901	157	33	tests	test	NOUN
cjfa-30901	157	34	equation	equation	NOUN
cjfa-30901	157	35	:	:	PUNCT
cjfa-30901	157	36	untitled	untitled	ADJ
cjfa-30901	157	37	date	date	NOUN
cjfa-30901	157	38	:	:	PUNCT
cjfa-30901	157	39	03/01/20	03/01/20	PROPN
cjfa-30901	157	40	time	time	NOUN
cjfa-30901	157	41	:	:	PUNCT
cjfa-30901	157	42	14:48	14:48	NUM
cjfa-30901	157	43	grouping	grouping	NOUN
cjfa-30901	157	44	based	base	VERB
cjfa-30901	157	45	upon	upon	SCONJ
cjfa-30901	157	46	predicted	predict	VERB
cjfa-30901	157	47	risk	risk	NOUN
cjfa-30901	157	48	(	(	PUNCT
cjfa-30901	157	49	randomize	randomize	VERB
cjfa-30901	157	50	ties	tie	NOUN
cjfa-30901	157	51	)	)	PUNCT
cjfa-30901	157	52	quantile	quantile	NOUN
cjfa-30901	157	53	of	of	ADP
cjfa-30901	157	54	risk	risk	NOUN
cjfa-30901	157	55	dep=0	dep=0	AUX
cjfa-30901	157	56	dep=1	dep=1	VERB
cjfa-30901	157	57	total	total	ADJ
cjfa-30901	157	58	low	low	ADJ
cjfa-30901	157	59	high	high	ADJ
cjfa-30901	157	60	actual	actual	ADJ
cjfa-30901	157	61	expect	expect	VERB
cjfa-30901	157	62	actual	actual	ADJ
cjfa-30901	157	63	expect	expect	VERB
cjfa-30901	157	64	obs	obs	PROPN
cjfa-30901	157	65	1	1	NUM
cjfa-30901	157	66	0.1312	0.1312	NUM
cjfa-30901	157	67	0.3691	0.3691	NUM
cjfa-30901	157	68	17	17	NUM
cjfa-30901	157	69	16.3438	16.3438	NUM
cjfa-30901	157	70	6	6	NUM
cjfa-30901	157	71	6.65621	6.65621	NUM
cjfa-30901	157	72	23	23	NUM
cjfa-30901	157	73	2	2	NUM
cjfa-30901	157	74	0.3693	0.3693	NUM
cjfa-30901	157	75	0.3868	0.3868	NUM
cjfa-30901	157	76	12	12	NUM
cjfa-30901	157	77	14.2381	14.2381	NUM
cjfa-30901	157	78	11	11	NUM
cjfa-30901	157	79	8.76192	8.76192	NUM
cjfa-30901	157	80	23	23	NUM
cjfa-30901	157	81	3	3	NUM
cjfa-30901	157	82	0.3868	0.3868	NUM
cjfa-30901	157	83	0.3965	0.3965	NUM
cjfa-30901	157	84	18	18	NUM
cjfa-30901	157	85	14.5916	14.5916	NUM
cjfa-30901	157	86	6	6	NUM
cjfa-30901	157	87	9.40840	9.40840	NUM
cjfa-30901	157	88	24	24	NUM
cjfa-30901	157	89	4	4	NUM
cjfa-30901	157	90	0.3965	0.3965	NUM
cjfa-30901	157	91	0.4035	0.4035	NUM
cjfa-30901	157	92	12	12	NUM
cjfa-30901	157	93	13.7936	13.7936	NUM
cjfa-30901	157	94	11	11	NUM
cjfa-30901	157	95	9.20643	9.20643	NUM
cjfa-30901	157	96	23	23	NUM
cjfa-30901	157	97	5	5	NUM
cjfa-30901	157	98	0.4035	0.4035	NUM
cjfa-30901	157	99	0.4108	0.4108	NUM
cjfa-30901	157	100	14	14	NUM
cjfa-30901	157	101	14.2207	14.2207	NUM
cjfa-30901	157	102	10	10	NUM
cjfa-30901	157	103	9.77929	9.77929	NUM
cjfa-30901	157	104	24	24	NUM
cjfa-30901	157	105	6	6	NUM
cjfa-30901	157	106	0.4112	0.4112	NUM
cjfa-30901	157	107	0.4191	0.4191	NUM
cjfa-30901	157	108	16	16	NUM
cjfa-30901	157	109	13.4677	13.4677	NUM
cjfa-30901	157	110	7	7	NUM
cjfa-30901	157	111	9.53227	9.53227	NUM
cjfa-30901	157	112	23	23	NUM
cjfa-30901	157	113	7	7	NUM
cjfa-30901	157	114	0.4193	0.4193	NUM
cjfa-30901	157	115	0.4281	0.4281	NUM
cjfa-30901	157	116	14	14	NUM
cjfa-30901	157	117	13.2493	13.2493	NUM
cjfa-30901	157	118	9	9	NUM
cjfa-30901	157	119	9.75072	9.75072	NUM
cjfa-30901	157	120	23	23	NUM
cjfa-30901	157	121	8	8	NUM
cjfa-30901	157	122	0.4282	0.4282	NUM
cjfa-30901	157	123	0.4365	0.4365	NUM
cjfa-30901	157	124	14	14	NUM
cjfa-30901	157	125	13.6205	13.6205	NUM
cjfa-30901	157	126	10	10	NUM
cjfa-30901	157	127	10.3795	10.3795	NUM
cjfa-30901	157	128	24	24	NUM
cjfa-30901	157	129	9	9	NUM
cjfa-30901	157	130	0.4367	0.4367	NUM
cjfa-30901	157	131	0.4493	0.4493	NUM
cjfa-30901	157	132	10	10	NUM
cjfa-30901	157	133	12.8435	12.8435	NUM
cjfa-30901	157	134	13	13	NUM
cjfa-30901	157	135	10.1565	10.1565	NUM
cjfa-30901	157	136	23	23	NUM
cjfa-30901	157	137	10	10	NUM
cjfa-30901	157	138	0.4495	0.4495	NUM
cjfa-30901	157	139	0.5654	0.5654	NUM
cjfa-30901	157	140	12	12	NUM
cjfa-30901	157	141	12.6313	12.6313	NUM
cjfa-30901	157	142	12	12	NUM
cjfa-30901	157	143	11.3687	11.3687	NUM
cjfa-30901	157	144	24	24	NUM
cjfa-30901	157	145	total	total	NOUN
cjfa-30901	157	146	139	139	NUM
cjfa-30901	157	147	139.000	139.000	NUM
cjfa-30901	157	148	95	95	NUM
cjfa-30901	157	149	95.0000	95.0000	NUM
cjfa-30901	157	150	234	234	NUM
cjfa-30901	157	151	h	h	NOUN
cjfa-30901	157	152	-	-	PUNCT
cjfa-30901	157	153	l	l	NOUN
cjfa-30901	157	154	statistic	statistic	NOUN
cjfa-30901	157	155	6.4023	6.4023	NUM
cjfa-30901	157	156	prob	prob	NOUN
cjfa-30901	157	157	.	.	PUNCT
cjfa-30901	158	1	chi	chi	NOUN
cjfa-30901	158	2	-	-	PUNCT
cjfa-30901	158	3	sq(8	sq(8	NOUN
cjfa-30901	158	4	)	)	PUNCT
cjfa-30901	159	1	0.6023	0.6023	NUM
cjfa-30901	159	2	andrews	andrews	PROPN
cjfa-30901	159	3	statistic	statistic	NOUN
cjfa-30901	159	4	9.6757	9.6757	NUM
cjfa-30901	159	5	prob	prob	NOUN
cjfa-30901	159	6	.	.	PUNCT
cjfa-30901	160	1	chi	chi	ADJ
cjfa-30901	160	2	-	-	PUNCT
cjfa-30901	160	3	sq(10	sq(10	PROPN
cjfa-30901	160	4	)	)	PUNCT
cjfa-30901	161	1	0.4694	0.4694	NUM
cjfa-30901	161	2	s	s	VERB
cjfa-30901	161	3	o	o	X
cjfa-30901	161	4	u	u	NOUN
cjfa-30901	161	5	r	r	NOUN
cjfa-30901	161	6	c	c	NOUN
cjfa-30901	161	7	e	e	NOUN
cjfa-30901	161	8	:	:	PUNCT
cjfa-30901	161	9	authors	author	NOUN
cjfa-30901	161	10	’	'	PUNCT
cjfa-30901	161	11	computation	computation	NOUN
cjfa-30901	161	12	,	,	PUNCT
cjfa-30901	161	13	2020	2020	NUM
cjfa-30901	161	14	.	.	PUNCT
cjfa-30901	162	1	table	table	NOUN
cjfa-30901	162	2	4	4	NUM
cjfa-30901	162	3	presents	present	VERB
cjfa-30901	162	4	the	the	DET
cjfa-30901	162	5	result	result	NOUN
cjfa-30901	162	6	of	of	ADP
cjfa-30901	162	7	the	the	DET
cjfa-30901	162	8	hosmer	hosmer	NOUN
cjfa-30901	162	9	-	-	PUNCT
cjfa-30901	162	10	lemeshow	lemeshow	NOUN
cjfa-30901	162	11	test	test	NOUN
cjfa-30901	162	12	and	and	CCONJ
cjfa-30901	162	13	andrews	andrews	PROPN
cjfa-30901	162	14	statistics	statistic	NOUN
cjfa-30901	162	15	of	of	ADP
cjfa-30901	162	16	goodness	goodness	NOUN
cjfa-30901	162	17	of	of	ADP
cjfa-30901	162	18	fit	fit	PROPN
cjfa-30901	162	19	.	.	PUNCT
cjfa-30901	163	1	the	the	DET
cjfa-30901	163	2	difference	difference	NOUN
cjfa-30901	163	3	between	between	ADP
cjfa-30901	163	4	both	both	DET
cjfa-30901	163	5	statistics	statistic	NOUN
cjfa-30901	163	6	are	be	AUX
cjfa-30901	163	7	not	not	PART
cjfa-30901	163	8	large	large	ADJ
cjfa-30901	163	9	,	,	PUNCT
cjfa-30901	163	10	which	which	PRON
cjfa-30901	163	11	means	mean	VERB
cjfa-30901	163	12	that	that	SCONJ
cjfa-30901	163	13	our	our	PRON
cjfa-30901	163	14	model	model	NOUN
cjfa-30901	163	15	is	be	AUX
cjfa-30901	163	16	sufficiently	sufficiently	ADV
cjfa-30901	163	17	fitted	fit	VERB
cjfa-30901	163	18	(	(	PUNCT
cjfa-30901	163	19	hosmer	hosmer	PROPN
cjfa-30901	163	20	&	&	CCONJ
cjfa-30901	163	21	lemeshow	lemeshow	PROPN
cjfa-30901	163	22	,	,	PUNCT
cjfa-30901	163	23	1989	1989	NUM
cjfa-30901	163	24	;	;	PUNCT
cjfa-30901	163	25	andrews	andrews	PROPN
cjfa-30901	163	26	,	,	PUNCT
cjfa-30901	163	27	1988a	1988a	NUM
cjfa-30901	163	28	;	;	PUNCT
cjfa-30901	163	29	1988b	1988b	NUM
cjfa-30901	163	30	)	)	PUNCT
cjfa-30901	163	31	.	.	PUNCT
cjfa-30901	164	1	buttressing	buttress	VERB
cjfa-30901	164	2	this	this	DET
cjfa-30901	164	3	fact	fact	NOUN
cjfa-30901	164	4	,	,	PUNCT
cjfa-30901	164	5	the	the	DET
cjfa-30901	164	6	chi	chi	ADJ
cjfa-30901	164	7	-	-	PUNCT
cjfa-30901	164	8	square	square	ADJ
cjfa-30901	164	9	estimation	estimation	NOUN
cjfa-30901	164	10	of	of	ADP
cjfa-30901	164	11	the	the	DET
cjfa-30901	164	12	goodness	goodness	NOUN
cjfa-30901	164	13	of	of	ADP
cjfa-30901	164	14	fit	fit	NOUN
cjfa-30901	164	15	for	for	ADP
cjfa-30901	164	16	both	both	DET
cjfa-30901	164	17	test	test	NOUN
cjfa-30901	164	18	reported	report	VERB
cjfa-30901	164	19	,	,	PUNCT
cjfa-30901	164	20	h	h	NOUN
cjfa-30901	164	21	-	-	PUNCT
cjfa-30901	164	22	l(8	l(8	PROPN
cjfa-30901	164	23	)	)	PUNCT
cjfa-30901	165	1	=	=	NOUN
cjfa-30901	165	2	6.4023	6.4023	NUM
cjfa-30901	165	3	,	,	PUNCT
cjfa-30901	165	4	p	p	NOUN
cjfa-30901	165	5	=	=	SYM
cjfa-30901	165	6	0.6023	0.6023	NUM
cjfa-30901	165	7	&	&	CCONJ
cjfa-30901	165	8	a(10	a(10	ADJ
cjfa-30901	165	9	)	)	PUNCT
cjfa-30901	165	10	=	=	SYM
cjfa-30901	165	11	19.6757	19.6757	NUM
cjfa-30901	165	12	,	,	PUNCT
cjfa-30901	165	13	p	p	NOUN
cjfa-30901	165	14	=	=	NOUN
cjfa-30901	165	15	0.4694	0.4694	NUM
cjfa-30901	165	16	show	show	VERB
cjfa-30901	165	17	that	that	SCONJ
cjfa-30901	165	18	there	there	PRON
cjfa-30901	165	19	is	be	VERB
cjfa-30901	165	20	no	no	DET
cjfa-30901	165	21	evidence	evidence	NOUN
cjfa-30901	165	22	of	of	ADP
cjfa-30901	165	23	poor	poor	ADJ
cjfa-30901	165	24	fit	fit	NOUN
cjfa-30901	165	25	which	which	PRON
cjfa-30901	165	26	means	mean	VERB
cjfa-30901	165	27	the	the	DET
cjfa-30901	165	28	regression	regression	NOUN
cjfa-30901	165	29	model	model	NOUN
cjfa-30901	165	30	is	be	AUX
cjfa-30901	165	31	correctly	correctly	ADV
cjfa-30901	165	32	specified	specify	VERB
cjfa-30901	165	33	(	(	PUNCT
cjfa-30901	165	34	saidu	saidu	PROPN
cjfa-30901	165	35	&	&	CCONJ
cjfa-30901	165	36	aifuwa	aifuwa	PROPN
cjfa-30901	165	37	,	,	PUNCT
cjfa-30901	165	38	2020	2020	NUM
cjfa-30901	165	39	;	;	PUNCT
cjfa-30901	165	40	greene	greene	PROPN
cjfa-30901	165	41	,	,	PUNCT
cjfa-30901	165	42	2008	2008	NUM
cjfa-30901	165	43	)	)	PUNCT
cjfa-30901	165	44	.	.	PUNCT
cjfa-30901	166	1	m.	m.	NOUN
cjfa-30901	166	2	subair	subair	PROPN
cjfa-30901	166	3	,	,	PUNCT
cjfa-30901	166	4	r.	r.	PROPN
cjfa-30901	166	5	salman	salman	PROPN
cjfa-30901	166	6	,	,	PUNCT
cjfa-30901	166	7	a.	a.	PROPN
cjfa-30901	166	8	abolarin	abolarin	PROPN
cjfa-30901	166	9	,	,	PUNCT
cjfa-30901	166	10	a.	a.	PROPN
cjfa-30901	166	11	abdullahi	abdullahi	PROPN
cjfa-30901	166	12	,	,	PUNCT
cjfa-30901	166	13	a.	a.	NOUN
cjfa-30901	166	14	othman70	othman70	NOUN
cjfa-30901	166	15	table	table	VERB
cjfa-30901	166	16	4	4	NUM
cjfa-30901	166	17	.	.	PUNCT
cjfa-30901	166	18	results	result	NOUN
cjfa-30901	166	19	of	of	ADP
cjfa-30901	166	20	the	the	DET
cjfa-30901	166	21	binary	binary	ADJ
cjfa-30901	166	22	probit	probit	PROPN
cjfa-30901	166	23	least	least	ADJ
cjfa-30901	166	24	square	square	ADJ
cjfa-30901	166	25	dependent	dependent	ADJ
cjfa-30901	166	26	variable	variable	NOUN
cjfa-30901	166	27	:	:	PUNCT
cjfa-30901	166	28	fraud	fraud	NOUN
cjfa-30901	166	29	method	method	NOUN
cjfa-30901	166	30	:	:	PUNCT
cjfa-30901	166	31	ml	ml	PROPN
cjfa-30901	166	32	binary	binary	PROPN
cjfa-30901	166	33	logit	logit	PROPN
cjfa-30901	166	34	(	(	PUNCT
cjfa-30901	166	35	quadratic	quadratic	ADJ
cjfa-30901	166	36	hill	hill	NOUN
cjfa-30901	166	37	climbing	climbing	NOUN
cjfa-30901	166	38	)	)	PUNCT
cjfa-30901	166	39	date	date	NOUN
cjfa-30901	166	40	:	:	PUNCT
cjfa-30901	166	41	03/01/20	03/01/20	PROPN
cjfa-30901	166	42	time	time	NOUN
cjfa-30901	166	43	:	:	PUNCT
cjfa-30901	166	44	14:42	14:42	NUM
cjfa-30901	166	45	sample	sample	NOUN
cjfa-30901	166	46	:	:	PUNCT
cjfa-30901	166	47	2014	2014	NUM
cjfa-30901	166	48	2019	2019	NUM
cjfa-30901	166	49	included	include	VERB
cjfa-30901	166	50	observations	observation	NOUN
cjfa-30901	166	51	:	:	PUNCT
cjfa-30901	166	52	234	234	NUM
cjfa-30901	166	53	convergence	convergence	NOUN
cjfa-30901	166	54	achieved	achieve	VERB
cjfa-30901	166	55	after	after	ADP
cjfa-30901	166	56	5	5	NUM
cjfa-30901	166	57	iterations	iteration	NOUN
cjfa-30901	166	58	covariance	covariance	NOUN
cjfa-30901	166	59	matrix	matrix	NOUN
cjfa-30901	166	60	computed	compute	VERB
cjfa-30901	166	61	using	use	VERB
cjfa-30901	166	62	second	second	ADJ
cjfa-30901	166	63	derivatives	derivative	NOUN
cjfa-30901	166	64	variable	variable	ADJ
cjfa-30901	166	65	coefficient	coefficient	NOUN
cjfa-30901	166	66	std	std	NOUN
cjfa-30901	166	67	.	.	PUNCT
cjfa-30901	167	1	error	error	NOUN
cjfa-30901	167	2	z	z	NOUN
cjfa-30901	167	3	-	-	PUNCT
cjfa-30901	167	4	statistic	statistic	ADJ
cjfa-30901	167	5	prob	prob	NOUN
cjfa-30901	167	6	.	.	PUNCT
cjfa-30901	168	1	c	c	PROPN
cjfa-30901	168	2	2.962174	2.962174	NUM
cjfa-30901	168	3	1.806257	1.806257	NUM
cjfa-30901	168	4	1.639952	1.639952	NUM
cjfa-30901	168	5	0.1010	0.1010	NUM
cjfa-30901	168	6	bodind	bodind	NOUN
cjfa-30901	168	7	-4.416061	-4.416061	NOUN
cjfa-30901	168	8	1.860170	1.860170	NUM
cjfa-30901	168	9	-2.374009	-2.374009	NOUN
cjfa-30901	168	10	0.0286	0.0286	NUM
cjfa-30901	168	11	bodfe	bodfe	AUX
cjfa-30901	168	12	-8.490876	-8.490876	NOUN
cjfa-30901	168	13	1.101560	1.101560	NUM
cjfa-30901	168	14	-7.708046	-7.708046	VERB
cjfa-30901	168	15	0.0059	0.0059	NUM
cjfa-30901	168	16	boddg	boddg	NOUN
cjfa-30901	168	17	-3.138242	-3.138242	PROPN
cjfa-30901	168	18	1.203728	1.203728	NUM
cjfa-30901	168	19	-2.607102	-2.607102	NOUN
cjfa-30901	169	1	0.0174	0.0174	NUM
cjfa-30901	169	2	audind	audind	NOUN
cjfa-30901	169	3	3.113012	3.113012	NUM
cjfa-30901	169	4	6.693604	6.693604	NUM
cjfa-30901	169	5	0.465073	0.465073	NUM
cjfa-30901	169	6	0.6419	0.6419	NUM
cjfa-30901	169	7	fsze	fsze	VERB
cjfa-30901	169	8	0.051082	0.051082	NUM
cjfa-30901	169	9	0.133989	0.133989	NUM
cjfa-30901	169	10	0.381242	0.381242	NUM
cjfa-30901	169	11	0.7030	0.7030	NUM
cjfa-30901	169	12	mcfadden	mcfadden	NOUN
cjfa-30901	169	13	r	r	NOUN
cjfa-30901	169	14	-	-	PUNCT
cjfa-30901	169	15	squared	square	VERB
cjfa-30901	169	16	0.050655	0.050655	NUM
cjfa-30901	169	17	mean	mean	NOUN
cjfa-30901	169	18	dependent	dependent	ADJ
cjfa-30901	169	19	var	var	NOUN
cjfa-30901	169	20	0.405983	0.405983	NUM
cjfa-30901	169	21	s.d	s.d	PROPN
cjfa-30901	169	22	.	.	PUNCT
cjfa-30901	169	23	dependent	dependent	ADJ
cjfa-30901	169	24	var	var	NOUN
cjfa-30901	169	25	0.492134	0.492134	NUM
cjfa-30901	169	26	s.e	s.e	PROPN
cjfa-30901	169	27	.	.	PROPN
cjfa-30901	169	28	of	of	ADP
cjfa-30901	169	29	regression	regression	NOUN
cjfa-30901	169	30	0.494144	0.494144	NUM
cjfa-30901	169	31	akaike	akaike	ADJ
cjfa-30901	169	32	info	info	NOUN
cjfa-30901	169	33	criterion	criterion	NOUN
cjfa-30901	169	34	1.387616	1.387616	NUM
cjfa-30901	169	35	sum	sum	NOUN
cjfa-30901	169	36	squared	square	VERB
cjfa-30901	169	37	resid	resid	NOUN
cjfa-30901	169	38	55.67255	55.67255	NUM
cjfa-30901	169	39	schwarz	schwarz	NOUN
cjfa-30901	169	40	criterion	criterion	NOUN
cjfa-30901	169	41	1.476214	1.476214	NUM
cjfa-30901	169	42	log	log	NOUN
cjfa-30901	169	43	likelihood	likelihood	NOUN
cjfa-30901	169	44	-156.3510	-156.3510	NUM
cjfa-30901	169	45	hannan	hannan	PROPN
cjfa-30901	169	46	-	-	PUNCT
cjfa-30901	169	47	quinn	quinn	PROPN
cjfa-30901	169	48	criter	criter	NOUN
cjfa-30901	169	49	.	.	PUNCT
cjfa-30901	170	1	1.423338	1.423338	NUM
cjfa-30901	170	2	deviance	deviance	NOUN
cjfa-30901	170	3	312.7021	312.7021	NUM
cjfa-30901	170	4	restr	restr	NOUN
cjfa-30901	170	5	.	.	PUNCT
cjfa-30901	171	1	deviance	deviance	NOUN
cjfa-30901	171	2	316.0699	316.0699	NUM
cjfa-30901	171	3	restr	restr	NOUN
cjfa-30901	171	4	.	.	PUNCT
cjfa-30901	172	1	log	log	NOUN
cjfa-30901	172	2	likelihood	likelihood	NOUN
cjfa-30901	172	3	-158.0350	-158.0350	PROPN
cjfa-30901	172	4	lr	lr	PROPN
cjfa-30901	172	5	statistic	statistic	PROPN
cjfa-30901	172	6	9.367850	9.367850	NUM
cjfa-30901	172	7	avg	avg	NOUN
cjfa-30901	172	8	.	.	PUNCT
cjfa-30901	173	1	log	log	PROPN
cjfa-30901	173	2	likelihood	likelihood	PROPN
cjfa-30901	173	3	-0.668167	-0.668167	VERB
cjfa-30901	173	4	prob(lr	prob(lr	PROPN
cjfa-30901	173	5	statistic	statistic	PROPN
cjfa-30901	173	6	)	)	PUNCT
cjfa-30901	173	7	0.021281	0.021281	NUM
cjfa-30901	173	8	obs	ob	NOUN
cjfa-30901	173	9	with	with	ADP
cjfa-30901	173	10	dep=0	dep=0	PROPN
cjfa-30901	173	11	139	139	NUM
cjfa-30901	173	12	total	total	ADJ
cjfa-30901	173	13	obs	obs	PROPN
cjfa-30901	173	14	234	234	NUM
cjfa-30901	173	15	obs	ob	NOUN
cjfa-30901	173	16	with	with	ADP
cjfa-30901	173	17	dep=1	dep=1	PROPN
cjfa-30901	173	18	95	95	NUM
cjfa-30901	173	19	s	s	NOUN
cjfa-30901	173	20	o	o	NOUN
cjfa-30901	173	21	u	u	NOUN
cjfa-30901	173	22	r	r	NOUN
cjfa-30901	173	23	c	c	NOUN
cjfa-30901	173	24	e	e	NOUN
cjfa-30901	173	25	:	:	PUNCT
cjfa-30901	173	26	authors	author	NOUN
cjfa-30901	173	27	’	'	PUNCT
cjfa-30901	173	28	computation	computation	NOUN
cjfa-30901	173	29	,	,	PUNCT
cjfa-30901	173	30	2020	2020	NUM
cjfa-30901	173	31	.	.	PUNCT
cjfa-30901	174	1	the	the	DET
cjfa-30901	174	2	result	result	NOUN
cjfa-30901	174	3	of	of	ADP
cjfa-30901	174	4	binary	binary	PROPN
cjfa-30901	174	5	logit	logit	PROPN
cjfa-30901	174	6	least	least	ADJ
cjfa-30901	174	7	squares	square	NOUN
cjfa-30901	174	8	as	as	SCONJ
cjfa-30901	174	9	presented	present	VERB
cjfa-30901	174	10	in	in	ADP
cjfa-30901	174	11	table	table	NOUN
cjfa-30901	174	12	4	4	NUM
cjfa-30901	174	13	shows	show	VERB
cjfa-30901	174	14	that	that	SCONJ
cjfa-30901	174	15	there	there	PRON
cjfa-30901	174	16	exist	exist	VERB
cjfa-30901	174	17	a	a	DET
cjfa-30901	174	18	significant	significant	ADJ
cjfa-30901	174	19	and	and	CCONJ
cjfa-30901	174	20	negative	negative	ADJ
cjfa-30901	174	21	relationship	relationship	NOUN
cjfa-30901	174	22	between	between	ADP
cjfa-30901	174	23	board	board	NOUN
cjfa-30901	174	24	independence	independence	NOUN
cjfa-30901	174	25	and	and	CCONJ
cjfa-30901	174	26	the	the	DET
cjfa-30901	174	27	likelihood	likelihood	NOUN
cjfa-30901	174	28	of	of	ADP
cjfa-30901	174	29	financial	financial	ADJ
cjfa-30901	174	30	statements	statement	NOUN
cjfa-30901	174	31	fraud	fraud	NOUN
cjfa-30901	174	32	,	,	PUNCT
cjfa-30901	174	33	z(1	z(1	PROPN
cjfa-30901	174	34	,	,	PUNCT
cjfa-30901	174	35	233	233	NUM
cjfa-30901	174	36	)	)	PUNCT
cjfa-30901	174	37	=	=	SYM
cjfa-30901	174	38	-2.37	-2.37	NOUN
cjfa-30901	174	39	,	,	PUNCT
cjfa-30901	174	40	β1	β1	PROPN
cjfa-30901	174	41	=	=	PUNCT
cjfa-30901	174	42	-4.42	-4.42	NOUN
cjfa-30901	174	43	,	,	PUNCT
cjfa-30901	174	44	p	p	NOUN
cjfa-30901	174	45	=	=	NOUN
cjfa-30901	174	46	0.028	0.028	NUM
cjfa-30901	174	47	.	.	PUNCT
cjfa-30901	175	1	this	this	PRON
cjfa-30901	175	2	implies	imply	VERB
cjfa-30901	175	3	that	that	SCONJ
cjfa-30901	175	4	a	a	DET
cjfa-30901	175	5	unit	unit	NOUN
cjfa-30901	175	6	increase	increase	NOUN
cjfa-30901	175	7	in	in	ADP
cjfa-30901	175	8	the	the	DET
cjfa-30901	175	9	percentage	percentage	NOUN
cjfa-30901	175	10	of	of	ADP
cjfa-30901	175	11	independent	independent	ADJ
cjfa-30901	175	12	and	and	CCONJ
cjfa-30901	175	13	non	non	ADJ
cjfa-30901	175	14	-	-	ADJ
cjfa-30901	175	15	executive	executive	ADJ
cjfa-30901	175	16	directors	director	NOUN
cjfa-30901	175	17	in	in	ADP
cjfa-30901	175	18	the	the	DET
cjfa-30901	175	19	board	board	NOUN
cjfa-30901	175	20	will	will	AUX
cjfa-30901	175	21	reduce	reduce	VERB
cjfa-30901	175	22	the	the	DET
cjfa-30901	175	23	likelihood	likelihood	NOUN
cjfa-30901	175	24	of	of	ADP
cjfa-30901	175	25	financial	financial	ADJ
cjfa-30901	175	26	statement	statement	NOUN
cjfa-30901	175	27	fraud	fraud	NOUN
cjfa-30901	175	28	by	by	ADP
cjfa-30901	175	29	-4.42	-4.42	NOUN
cjfa-30901	175	30	.	.	PUNCT
cjfa-30901	176	1	the	the	DET
cjfa-30901	176	2	result	result	NOUN
cjfa-30901	176	3	failed	fail	VERB
cjfa-30901	176	4	to	to	PART
cjfa-30901	176	5	reject	reject	VERB
cjfa-30901	176	6	the	the	DET
cjfa-30901	176	7	null	null	ADJ
cjfa-30901	176	8	hypoth	hypoth	PROPN
cjfa-30901	176	9	board	board	PROPN
cjfa-30901	176	10	characteristics	characteristic	NOUN
cjfa-30901	176	11	and	and	CCONJ
cjfa-30901	176	12	the	the	DET
cjfa-30901	176	13	likelihood	likelihood	NOUN
cjfa-30901	176	14	…	…	PUNCT
cjfa-30901	176	15	71	71	NUM
cjfa-30901	176	16	esis	esis	NOUN
cjfa-30901	176	17	that	that	PRON
cjfa-30901	176	18	board	board	NOUN
cjfa-30901	176	19	independence	independence	NOUN
cjfa-30901	176	20	has	have	VERB
cjfa-30901	176	21	no	no	DET
cjfa-30901	176	22	significant	significant	ADJ
cjfa-30901	176	23	impact	impact	NOUN
cjfa-30901	176	24	on	on	ADP
cjfa-30901	176	25	the	the	DET
cjfa-30901	176	26	likelihood	likelihood	ADJ
cjfa-30901	176	27	financial	financial	ADJ
cjfa-30901	176	28	statement	statement	NOUN
cjfa-30901	176	29	fraud	fraud	NOUN
cjfa-30901	176	30	.	.	PUNCT
cjfa-30901	177	1	this	this	DET
cjfa-30901	177	2	findings	finding	NOUN
cjfa-30901	177	3	is	be	AUX
cjfa-30901	177	4	in	in	ADP
cjfa-30901	177	5	tandem	tandem	NOUN
cjfa-30901	177	6	with	with	ADP
cjfa-30901	177	7	works	work	NOUN
cjfa-30901	177	8	of	of	ADP
cjfa-30901	177	9	ilaboya	ilaboya	NOUN
cjfa-30901	177	10	and	and	CCONJ
cjfa-30901	177	11	lodikero	lodikero	NOUN
cjfa-30901	177	12	(	(	PUNCT
cjfa-30901	177	13	2017	2017	NUM
cjfa-30901	177	14	)	)	PUNCT
cjfa-30901	177	15	,	,	PUNCT
cjfa-30901	177	16	rezaee	rezaee	VERB
cjfa-30901	177	17	et	et	PROPN
cjfa-30901	177	18	al	al	PROPN
cjfa-30901	177	19	.	.	PROPN
cjfa-30901	178	1	(	(	PUNCT
cjfa-30901	178	2	2010	2010	NUM
cjfa-30901	178	3	)	)	PUNCT
cjfa-30901	178	4	,	,	PUNCT
cjfa-30901	178	5	peasnell	peasnell	PROPN
cjfa-30901	178	6	et	et	PROPN
cjfa-30901	178	7	al	al	PROPN
cjfa-30901	178	8	.	.	PUNCT
cjfa-30901	179	1	(	(	PUNCT
cjfa-30901	179	2	2005	2005	NUM
cjfa-30901	179	3	)	)	PUNCT
cjfa-30901	179	4	,	,	PUNCT
cjfa-30901	179	5	and	and	CCONJ
cjfa-30901	179	6	wang	wang	PROPN
cjfa-30901	179	7	(	(	PUNCT
cjfa-30901	179	8	2006	2006	NUM
cjfa-30901	179	9	)	)	PUNCT
cjfa-30901	179	10	,	,	PUNCT
cjfa-30901	179	11	that	that	SCONJ
cjfa-30901	179	12	as	as	SCONJ
cjfa-30901	179	13	the	the	DET
cjfa-30901	179	14	number	number	NOUN
cjfa-30901	179	15	of	of	ADP
cjfa-30901	179	16	non	non	ADJ
cjfa-30901	179	17	-	-	ADJ
cjfa-30901	179	18	executive	executive	ADJ
cjfa-30901	179	19	directors	director	NOUN
cjfa-30901	179	20	or	or	CCONJ
cjfa-30901	179	21	independent	independent	ADJ
cjfa-30901	179	22	directors	director	NOUN
cjfa-30901	179	23	increases	increase	VERB
cjfa-30901	179	24	so	so	SCONJ
cjfa-30901	179	25	the	the	DET
cjfa-30901	179	26	likelihood	likelihood	NOUN
cjfa-30901	179	27	of	of	ADP
cjfa-30901	179	28	financial	financial	ADJ
cjfa-30901	179	29	statement	statement	NOUN
cjfa-30901	179	30	fraud	fraud	NOUN
cjfa-30901	179	31	decreases	decrease	VERB
cjfa-30901	179	32	.	.	PUNCT
cjfa-30901	180	1	this	this	DET
cjfa-30901	180	2	study	study	NOUN
cjfa-30901	180	3	is	be	AUX
cjfa-30901	180	4	also	also	ADV
cjfa-30901	180	5	in	in	ADP
cjfa-30901	180	6	line	line	NOUN
cjfa-30901	180	7	with	with	ADP
cjfa-30901	180	8	the	the	DET
cjfa-30901	180	9	agency	agency	NOUN
cjfa-30901	180	10	theory	theory	NOUN
cjfa-30901	180	11	,	,	PUNCT
cjfa-30901	180	12	which	which	PRON
cjfa-30901	180	13	emphasises	emphasise	VERB
cjfa-30901	180	14	the	the	DET
cjfa-30901	180	15	monitoring	monitoring	NOUN
cjfa-30901	180	16	role	role	NOUN
cjfa-30901	180	17	of	of	ADP
cjfa-30901	180	18	the	the	DET
cjfa-30901	180	19	board	board	NOUN
cjfa-30901	180	20	.	.	PUNCT
cjfa-30901	181	1	however	however	ADV
cjfa-30901	181	2	,	,	PUNCT
cjfa-30901	181	3	our	our	PRON
cjfa-30901	181	4	finding	finding	NOUN
cjfa-30901	181	5	is	be	AUX
cjfa-30901	181	6	in	in	ADP
cjfa-30901	181	7	dissonance	dissonance	NOUN
cjfa-30901	181	8	with	with	ADP
cjfa-30901	181	9	work	work	NOUN
cjfa-30901	181	10	of	of	ADP
cjfa-30901	181	11	mahama	mahama	NOUN
cjfa-30901	181	12	(	(	PUNCT
cjfa-30901	181	13	2015	2015	NUM
cjfa-30901	181	14	)	)	PUNCT
cjfa-30901	181	15	,	,	PUNCT
cjfa-30901	181	16	eneh	eneh	NOUN
cjfa-30901	181	17	(	(	PUNCT
cjfa-30901	181	18	2018	2018	NUM
cjfa-30901	181	19	)	)	PUNCT
cjfa-30901	181	20	,	,	PUNCT
cjfa-30901	181	21	anichebe	anichebe	PROPN
cjfa-30901	181	22	et	et	PROPN
cjfa-30901	181	23	al	al	PROPN
cjfa-30901	181	24	.	.	PROPN
cjfa-30901	182	1	(	(	PUNCT
cjfa-30901	182	2	2019	2019	NUM
cjfa-30901	182	3	)	)	PUNCT
cjfa-30901	182	4	,	,	PUNCT
cjfa-30901	182	5	and	and	CCONJ
cjfa-30901	182	6	park	park	NOUN
cjfa-30901	182	7	and	and	CCONJ
cjfa-30901	182	8	shin	shin	NOUN
cjfa-30901	182	9	(	(	PUNCT
cjfa-30901	182	10	2004	2004	NUM
cjfa-30901	182	11	)	)	PUNCT
cjfa-30901	182	12	,	,	PUNCT
cjfa-30901	182	13	that	that	PRON
cjfa-30901	182	14	reported	report	VERB
cjfa-30901	182	15	a	a	DET
cjfa-30901	182	16	positive	positive	ADJ
cjfa-30901	182	17	relationship	relationship	NOUN
cjfa-30901	182	18	between	between	ADP
cjfa-30901	182	19	board	board	NOUN
cjfa-30901	182	20	independence	independence	NOUN
cjfa-30901	182	21	and	and	CCONJ
cjfa-30901	182	22	the	the	DET
cjfa-30901	182	23	likelihood	likelihood	NOUN
cjfa-30901	182	24	of	of	ADP
cjfa-30901	182	25	financial	financial	ADJ
cjfa-30901	182	26	statement	statement	NOUN
cjfa-30901	182	27	fraud	fraud	NOUN
cjfa-30901	182	28	,	,	PUNCT
cjfa-30901	182	29	that	that	ADV
cjfa-30901	182	30	is	is	ADV
cjfa-30901	182	31	,	,	PUNCT
cjfa-30901	182	32	as	as	SCONJ
cjfa-30901	182	33	the	the	DET
cjfa-30901	182	34	proportion	proportion	NOUN
cjfa-30901	182	35	of	of	ADP
cjfa-30901	182	36	non	non	ADJ
cjfa-30901	182	37	-	-	ADJ
cjfa-30901	182	38	executive	executive	ADJ
cjfa-30901	182	39	directors	director	NOUN
cjfa-30901	182	40	increases	increase	VERB
cjfa-30901	182	41	,	,	PUNCT
cjfa-30901	182	42	so	so	ADV
cjfa-30901	182	43	also	also	ADV
cjfa-30901	182	44	the	the	DET
cjfa-30901	182	45	likelihood	likelihood	NOUN
cjfa-30901	182	46	of	of	ADP
cjfa-30901	182	47	financial	financial	ADJ
cjfa-30901	182	48	statement	statement	NOUN
cjfa-30901	182	49	fraud	fraud	NOUN
cjfa-30901	182	50	.	.	PUNCT
cjfa-30901	183	1	likewise	likewise	ADV
cjfa-30901	183	2	,	,	PUNCT
cjfa-30901	183	3	submission	submission	NOUN
cjfa-30901	183	4	of	of	ADP
cjfa-30901	183	5	yang	yang	PROPN
cjfa-30901	183	6	and	and	CCONJ
cjfa-30901	183	7	buckland	buckland	PROPN
cjfa-30901	183	8	(	(	PUNCT
cjfa-30901	183	9	2010	2010	NUM
cjfa-30901	183	10	)	)	PUNCT
cjfa-30901	183	11	and	and	CCONJ
cjfa-30901	183	12	agrawal	agrawal	PROPN
cjfa-30901	183	13	and	and	CCONJ
cjfa-30901	183	14	chadha	chadha	PROPN
cjfa-30901	183	15	(	(	PUNCT
cjfa-30901	183	16	2015	2015	NUM
cjfa-30901	183	17	)	)	PUNCT
cjfa-30901	183	18	found	find	VERB
cjfa-30901	183	19	no	no	DET
cjfa-30901	183	20	evidence	evidence	NOUN
cjfa-30901	183	21	on	on	ADP
cjfa-30901	183	22	the	the	DET
cjfa-30901	183	23	nexus	nexus	NOUN
cjfa-30901	183	24	between	between	ADP
cjfa-30901	183	25	board	board	NOUN
cjfa-30901	183	26	independence	independence	NOUN
cjfa-30901	183	27	and	and	CCONJ
cjfa-30901	183	28	the	the	DET
cjfa-30901	183	29	likelihood	likelihood	NOUN
cjfa-30901	183	30	of	of	ADP
cjfa-30901	183	31	financial	financial	ADJ
cjfa-30901	183	32	statement	statement	NOUN
cjfa-30901	183	33	fraud	fraud	NOUN
cjfa-30901	183	34	.	.	PUNCT
cjfa-30901	184	1	we	we	PRON
cjfa-30901	184	2	found	find	VERB
cjfa-30901	184	3	out	out	ADP
cjfa-30901	184	4	that	that	DET
cjfa-30901	184	5	presence	presence	NOUN
cjfa-30901	184	6	of	of	ADP
cjfa-30901	184	7	experts	expert	NOUN
cjfa-30901	184	8	in	in	ADP
cjfa-30901	184	9	the	the	DET
cjfa-30901	184	10	board	board	NOUN
cjfa-30901	184	11	negatively	negatively	ADV
cjfa-30901	184	12	and	and	CCONJ
cjfa-30901	184	13	significantly	significantly	ADV
cjfa-30901	184	14	has	have	VERB
cjfa-30901	184	15	an	an	DET
cjfa-30901	184	16	impact	impact	NOUN
cjfa-30901	184	17	on	on	ADP
cjfa-30901	184	18	the	the	DET
cjfa-30901	184	19	likelihood	likelihood	NOUN
cjfa-30901	184	20	of	of	ADP
cjfa-30901	184	21	financial	financial	ADJ
cjfa-30901	184	22	statements	statement	NOUN
cjfa-30901	184	23	fraud	fraud	NOUN
cjfa-30901	184	24	,	,	PUNCT
cjfa-30901	184	25	z(1	z(1	PROPN
cjfa-30901	184	26	,	,	PUNCT
cjfa-30901	184	27	233	233	NUM
cjfa-30901	184	28	)	)	PUNCT
cjfa-30901	184	29	=	=	SYM
cjfa-30901	184	30	-7.71	-7.71	NOUN
cjfa-30901	184	31	,	,	PUNCT
cjfa-30901	184	32	β2	β2	NOUN
cjfa-30901	184	33	=	=	SYM
cjfa-30901	184	34	-8.50	-8.50	NOUN
cjfa-30901	184	35	,	,	PUNCT
cjfa-30901	184	36	p	p	NOUN
cjfa-30901	184	37	=	=	NOUN
cjfa-30901	184	38	0.06	0.06	NUM
cjfa-30901	184	39	.	.	PUNCT
cjfa-30901	185	1	this	this	PRON
cjfa-30901	185	2	simply	simply	ADV
cjfa-30901	185	3	means	mean	VERB
cjfa-30901	185	4	board	board	NOUN
cjfa-30901	185	5	experts	expert	NOUN
cjfa-30901	185	6	have	have	VERB
cjfa-30901	185	7	the	the	DET
cjfa-30901	185	8	likelihood	likelihood	NOUN
cjfa-30901	185	9	of	of	ADP
cjfa-30901	185	10	reducing	reduce	VERB
cjfa-30901	185	11	the	the	DET
cjfa-30901	185	12	log	log	NOUN
cjfa-30901	185	13	odds	odd	NOUN
cjfa-30901	185	14	of	of	ADP
cjfa-30901	185	15	financial	financial	ADJ
cjfa-30901	185	16	statement	statement	NOUN
cjfa-30901	185	17	fraud	fraud	NOUN
cjfa-30901	185	18	by	by	ADP
cjfa-30901	185	19	-8.50	-8.50	NOUN
cjfa-30901	185	20	.	.	PUNCT
cjfa-30901	185	21	hence	hence	ADV
cjfa-30901	185	22	,	,	PUNCT
cjfa-30901	185	23	we	we	PRON
cjfa-30901	185	24	fail	fail	VERB
cjfa-30901	185	25	to	to	PART
cjfa-30901	185	26	reject	reject	VERB
cjfa-30901	185	27	the	the	DET
cjfa-30901	185	28	null	null	ADJ
cjfa-30901	185	29	hypothesis	hypothesis	NOUN
cjfa-30901	185	30	of	of	ADP
cjfa-30901	185	31	that	that	DET
cjfa-30901	185	32	board	board	NOUN
cjfa-30901	185	33	expertise	expertise	NOUN
cjfa-30901	185	34	has	have	VERB
cjfa-30901	185	35	no	no	DET
cjfa-30901	185	36	significant	significant	ADJ
cjfa-30901	185	37	impact	impact	NOUN
cjfa-30901	185	38	on	on	ADP
cjfa-30901	185	39	the	the	DET
cjfa-30901	185	40	likelihood	likelihood	NOUN
cjfa-30901	185	41	of	of	ADP
cjfa-30901	185	42	financial	financial	ADJ
cjfa-30901	185	43	statement	statement	NOUN
cjfa-30901	185	44	fraud	fraud	NOUN
cjfa-30901	185	45	.	.	PUNCT
cjfa-30901	186	1	our	our	PRON
cjfa-30901	186	2	finding	finding	NOUN
cjfa-30901	186	3	is	be	AUX
cjfa-30901	186	4	not	not	PART
cjfa-30901	186	5	consistent	consistent	ADJ
cjfa-30901	186	6	with	with	ADP
cjfa-30901	186	7	work	work	NOUN
cjfa-30901	186	8	of	of	ADP
cjfa-30901	186	9	anichebe	anichebe	NOUN
cjfa-30901	186	10	et	et	PROPN
cjfa-30901	186	11	al	al	PROPN
cjfa-30901	186	12	.	.	PROPN
cjfa-30901	187	1	(	(	PUNCT
cjfa-30901	187	2	2019	2019	NUM
cjfa-30901	187	3	)	)	PUNCT
cjfa-30901	187	4	,	,	PUNCT
cjfa-30901	187	5	they	they	PRON
cjfa-30901	187	6	submitted	submit	VERB
cjfa-30901	187	7	that	that	SCONJ
cjfa-30901	187	8	the	the	DET
cjfa-30901	187	9	inclusions	inclusion	NOUN
cjfa-30901	187	10	of	of	ADP
cjfa-30901	187	11	a	a	DET
cjfa-30901	187	12	financial	financial	ADJ
cjfa-30901	187	13	expert	expert	NOUN
cjfa-30901	187	14	in	in	ADP
cjfa-30901	187	15	the	the	DET
cjfa-30901	187	16	board	board	NOUN
cjfa-30901	187	17	will	will	AUX
cjfa-30901	187	18	increase	increase	VERB
cjfa-30901	187	19	the	the	DET
cjfa-30901	187	20	likelihood	likelihood	NOUN
cjfa-30901	187	21	of	of	ADP
cjfa-30901	187	22	financial	financial	ADJ
cjfa-30901	187	23	statement	statement	NOUN
cjfa-30901	187	24	fraud	fraud	NOUN
cjfa-30901	187	25	in	in	ADP
cjfa-30901	187	26	an	an	DET
cjfa-30901	187	27	organization	organization	NOUN
cjfa-30901	187	28	.	.	PUNCT
cjfa-30901	188	1	board	board	NOUN
cjfa-30901	188	2	diligence	diligence	NOUN
cjfa-30901	188	3	was	be	AUX
cjfa-30901	188	4	found	find	VERB
cjfa-30901	188	5	to	to	PART
cjfa-30901	188	6	be	be	AUX
cjfa-30901	188	7	significantly	significantly	ADV
cjfa-30901	188	8	and	and	CCONJ
cjfa-30901	188	9	negatively	negatively	ADV
cjfa-30901	188	10	related	relate	VERB
cjfa-30901	188	11	to	to	ADP
cjfa-30901	188	12	the	the	DET
cjfa-30901	188	13	likelihood	likelihood	NOUN
cjfa-30901	188	14	of	of	ADP
cjfa-30901	188	15	financial	financial	ADJ
cjfa-30901	188	16	statements	statement	NOUN
cjfa-30901	188	17	fraud	fraud	NOUN
cjfa-30901	188	18	,	,	PUNCT
cjfa-30901	188	19	z(1	z(1	PROPN
cjfa-30901	188	20	,	,	PUNCT
cjfa-30901	188	21	223	223	NUM
cjfa-30901	188	22	)	)	PUNCT
cjfa-30901	189	1	=	=	SYM
cjfa-30901	189	2	-2.61	-2.61	NOUN
cjfa-30901	189	3	,	,	PUNCT
cjfa-30901	189	4	β3	β3	ADP
cjfa-30901	189	5	=	=	SYM
cjfa-30901	189	6	-3.14	-3.14	NOUN
cjfa-30901	189	7	,	,	PUNCT
cjfa-30901	189	8	p	p	NOUN
cjfa-30901	189	9	=	=	NOUN
cjfa-30901	189	10	0.02	0.02	NUM
cjfa-30901	189	11	.	.	PUNCT
cjfa-30901	190	1	this	this	PRON
cjfa-30901	190	2	suggests	suggest	VERB
cjfa-30901	190	3	that	that	SCONJ
cjfa-30901	190	4	a	a	DET
cjfa-30901	190	5	unit	unit	NOUN
cjfa-30901	190	6	increase	increase	NOUN
cjfa-30901	190	7	in	in	ADP
cjfa-30901	190	8	the	the	DET
cjfa-30901	190	9	number	number	NOUN
cjfa-30901	190	10	of	of	ADP
cjfa-30901	190	11	meetings	meeting	NOUN
cjfa-30901	190	12	in	in	ADP
cjfa-30901	190	13	the	the	DET
cjfa-30901	190	14	board	board	NOUN
cjfa-30901	190	15	,	,	PUNCT
cjfa-30901	190	16	will	will	AUX
cjfa-30901	190	17	decrease	decrease	VERB
cjfa-30901	190	18	the	the	DET
cjfa-30901	190	19	likelihood	likelihood	NOUN
cjfa-30901	190	20	of	of	ADP
cjfa-30901	190	21	financial	financial	ADJ
cjfa-30901	190	22	statements	statement	NOUN
cjfa-30901	190	23	fraud	fraud	NOUN
cjfa-30901	190	24	.	.	PUNCT
cjfa-30901	191	1	the	the	DET
cjfa-30901	191	2	study	study	NOUN
cjfa-30901	191	3	,	,	PUNCT
cjfa-30901	191	4	therefore	therefore	ADV
cjfa-30901	191	5	,	,	PUNCT
cjfa-30901	191	6	rejects	reject	VERB
cjfa-30901	191	7	the	the	DET
cjfa-30901	191	8	null	null	ADJ
cjfa-30901	191	9	hypothesis	hypothesis	NOUN
cjfa-30901	191	10	board	board	NOUN
cjfa-30901	191	11	diligence	diligence	NOUN
cjfa-30901	191	12	(	(	PUNCT
cjfa-30901	191	13	meetings	meeting	NOUN
cjfa-30901	191	14	)	)	PUNCT
cjfa-30901	191	15	has	have	VERB
cjfa-30901	191	16	no	no	DET
cjfa-30901	191	17	significant	significant	ADJ
cjfa-30901	191	18	impact	impact	NOUN
cjfa-30901	191	19	on	on	ADP
cjfa-30901	191	20	the	the	DET
cjfa-30901	191	21	likelihood	likelihood	NOUN
cjfa-30901	191	22	of	of	ADP
cjfa-30901	191	23	financial	financial	ADJ
cjfa-30901	191	24	statement	statement	NOUN
cjfa-30901	191	25	fraud	fraud	NOUN
cjfa-30901	191	26	.	.	PUNCT
cjfa-30901	192	1	our	our	PRON
cjfa-30901	192	2	result	result	NOUN
cjfa-30901	192	3	supports	support	VERB
cjfa-30901	192	4	the	the	DET
cjfa-30901	192	5	argument	argument	NOUN
cjfa-30901	192	6	that	that	SCONJ
cjfa-30901	192	7	frequent	frequent	ADJ
cjfa-30901	192	8	board	board	NOUN
cjfa-30901	192	9	meetings	meeting	NOUN
cjfa-30901	192	10	would	would	AUX
cjfa-30901	192	11	enables	enable	VERB
cjfa-30901	192	12	board	board	NOUN
cjfa-30901	192	13	members	member	NOUN
cjfa-30901	192	14	to	to	PART
cjfa-30901	192	15	carry	carry	VERB
cjfa-30901	192	16	out	out	ADP
cjfa-30901	192	17	their	their	PRON
cjfa-30901	192	18	board	board	NOUN
cjfa-30901	192	19	functions	function	NOUN
cjfa-30901	192	20	effectively	effectively	ADV
cjfa-30901	192	21	and	and	CCONJ
cjfa-30901	192	22	efficiently	efficiently	ADV
cjfa-30901	192	23	leading	lead	VERB
cjfa-30901	192	24	to	to	ADP
cjfa-30901	192	25	disclosing	disclose	VERB
cjfa-30901	192	26	more	more	ADJ
cjfa-30901	192	27	information	information	NOUN
cjfa-30901	192	28	to	to	ADP
cjfa-30901	192	29	the	the	DET
cjfa-30901	192	30	stakeholders	stakeholder	NOUN
cjfa-30901	192	31	(	(	PUNCT
cjfa-30901	192	32	lipton	lipton	PROPN
cjfa-30901	192	33	&	&	CCONJ
cjfa-30901	192	34	lorsch	lorsch	PROPN
cjfa-30901	192	35	,	,	PUNCT
cjfa-30901	192	36	1992	1992	NUM
cjfa-30901	192	37	)	)	PUNCT
cjfa-30901	192	38	.	.	PUNCT
cjfa-30901	193	1	this	this	DET
cjfa-30901	193	2	finding	finding	NOUN
cjfa-30901	193	3	is	be	AUX
cjfa-30901	193	4	in	in	ADP
cjfa-30901	193	5	dissonance	dissonance	NOUN
cjfa-30901	193	6	with	with	ADP
cjfa-30901	193	7	work	work	NOUN
cjfa-30901	193	8	of	of	ADP
cjfa-30901	193	9	zainal	zainal	PROPN
cjfa-30901	193	10	et	et	PROPN
cjfa-30901	193	11	al	al	PROPN
cjfa-30901	193	12	.	.	PROPN
cjfa-30901	194	1	(	(	PUNCT
cjfa-30901	194	2	2013	2013	NUM
cjfa-30901	194	3	)	)	PUNCT
cjfa-30901	194	4	,	,	PUNCT
cjfa-30901	194	5	who	who	PRON
cjfa-30901	194	6	found	find	VERB
cjfa-30901	194	7	no	no	DET
cjfa-30901	194	8	evidence	evidence	NOUN
cjfa-30901	194	9	on	on	ADP
cjfa-30901	194	10	the	the	DET
cjfa-30901	194	11	nexus	nexus	NOUN
cjfa-30901	194	12	between	between	ADP
cjfa-30901	194	13	board	board	NOUN
cjfa-30901	194	14	diligence	diligence	NOUN
cjfa-30901	194	15	and	and	CCONJ
cjfa-30901	194	16	the	the	DET
cjfa-30901	194	17	likelihood	likelihood	NOUN
cjfa-30901	194	18	of	of	ADP
cjfa-30901	194	19	financial	financial	ADJ
cjfa-30901	194	20	statement	statement	NOUN
cjfa-30901	194	21	fraud	fraud	NOUN
cjfa-30901	194	22	.	.	PUNCT
cjfa-30901	195	1	in	in	ADP
cjfa-30901	195	2	addition	addition	NOUN
cjfa-30901	195	3	to	to	ADP
cjfa-30901	195	4	our	our	PRON
cjfa-30901	195	5	explanatory	explanatory	ADJ
cjfa-30901	195	6	variables	variable	NOUN
cjfa-30901	195	7	,	,	PUNCT
cjfa-30901	195	8	two	two	NUM
cjfa-30901	195	9	control	control	NOUN
cjfa-30901	195	10	variable	variable	NOUN
cjfa-30901	195	11	introduced	introduce	VERB
cjfa-30901	195	12	;	;	PUNCT
cjfa-30901	195	13	auditors	auditor	NOUN
cjfa-30901	195	14	independence	independence	NOUN
cjfa-30901	195	15	and	and	CCONJ
cjfa-30901	195	16	firm	firm	ADJ
cjfa-30901	195	17	size	size	NOUN
cjfa-30901	195	18	.	.	PUNCT
cjfa-30901	196	1	both	both	PRON
cjfa-30901	196	2	of	of	ADP
cjfa-30901	196	3	them	they	PRON
cjfa-30901	196	4	provided	provide	VERB
cjfa-30901	196	5	no	no	DET
cjfa-30901	196	6	evidence	evidence	NOUN
cjfa-30901	196	7	on	on	ADP
cjfa-30901	196	8	the	the	DET
cjfa-30901	196	9	relationship	relationship	NOUN
cjfa-30901	196	10	with	with	ADP
cjfa-30901	196	11	audit	audit	NOUN
cjfa-30901	196	12	quality	quality	NOUN
cjfa-30901	196	13	,	,	PUNCT
cjfa-30901	196	14	z(1	z(1	PROPN
cjfa-30901	196	15	,	,	PUNCT
cjfa-30901	196	16	233	233	NUM
cjfa-30901	196	17	)	)	PUNCT
cjfa-30901	196	18	=	=	SYM
cjfa-30901	196	19	0.47	0.47	NUM
cjfa-30901	196	20	,	,	PUNCT
cjfa-30901	196	21	β4	β4	PROPN
cjfa-30901	196	22	=	=	PROPN
cjfa-30901	196	23	3.11	3.11	NUM
cjfa-30901	196	24	,	,	PUNCT
cjfa-30901	196	25	p	p	NOUN
cjfa-30901	196	26	=	=	NOUN
cjfa-30901	196	27	0.64	0.64	NUM
cjfa-30901	196	28	,	,	PUNCT
cjfa-30901	196	29	and	and	CCONJ
cjfa-30901	196	30	z(1	z(1	PROPN
cjfa-30901	196	31	,	,	PUNCT
cjfa-30901	196	32	233	233	NUM
cjfa-30901	196	33	)	)	PUNCT
cjfa-30901	196	34	m.	m.	NOUN
cjfa-30901	196	35	subair	subair	NOUN
cjfa-30901	196	36	,	,	PUNCT
cjfa-30901	196	37	r.	r.	PROPN
cjfa-30901	196	38	salman	salman	PROPN
cjfa-30901	196	39	,	,	PUNCT
cjfa-30901	196	40	a.	a.	PROPN
cjfa-30901	196	41	abolarin	abolarin	PROPN
cjfa-30901	196	42	,	,	PUNCT
cjfa-30901	196	43	a.	a.	PROPN
cjfa-30901	196	44	abdullahi	abdullahi	PROPN
cjfa-30901	196	45	,	,	PUNCT
cjfa-30901	196	46	a.	a.	NOUN
cjfa-30901	196	47	othman72	othman72	NOUN
cjfa-30901	196	48	=	=	NOUN
cjfa-30901	196	49	0.38	0.38	NUM
cjfa-30901	196	50	,	,	PUNCT
cjfa-30901	196	51	β5	β5	NOUN
cjfa-30901	196	52	=	=	NOUN
cjfa-30901	196	53	0.05	0.05	NUM
cjfa-30901	196	54	,	,	PUNCT
cjfa-30901	196	55	p	p	NOUN
cjfa-30901	196	56	=	=	PROPN
cjfa-30901	196	57	0.70	0.70	NUM
cjfa-30901	196	58	respectively	respectively	ADV
cjfa-30901	196	59	.	.	PUNCT
cjfa-30901	197	1	the	the	DET
cjfa-30901	197	2	mcfadden	mcfadden	PROPN
cjfa-30901	197	3	r	r	X
cjfa-30901	197	4	-	-	PUNCT
cjfa-30901	197	5	squared	square	VERB
cjfa-30901	197	6	stood	stand	VERB
cjfa-30901	197	7	at	at	ADP
cjfa-30901	197	8	0.0506	0.0506	NUM
cjfa-30901	197	9	suggesting	suggest	VERB
cjfa-30901	197	10	that	that	SCONJ
cjfa-30901	197	11	about	about	ADV
cjfa-30901	197	12	5.1	5.1	NUM
cjfa-30901	197	13	%	%	NOUN
cjfa-30901	197	14	of	of	ADP
cjfa-30901	197	15	the	the	DET
cjfa-30901	197	16	systematic	systematic	ADJ
cjfa-30901	197	17	variation	variation	NOUN
cjfa-30901	197	18	in	in	ADP
cjfa-30901	197	19	the	the	DET
cjfa-30901	197	20	dependent	dependent	ADJ
cjfa-30901	197	21	variable	variable	NOUN
cjfa-30901	197	22	was	be	AUX
cjfa-30901	197	23	explained	explain	VERB
cjfa-30901	197	24	by	by	ADP
cjfa-30901	197	25	the	the	DET
cjfa-30901	197	26	independent	independent	ADJ
cjfa-30901	197	27	variables	variable	NOUN
cjfa-30901	197	28	.	.	PUNCT
cjfa-30901	198	1	lr	lr	NOUN
cjfa-30901	198	2	statistics	statistic	NOUN
cjfa-30901	198	3	value	value	NOUN
cjfa-30901	198	4	of	of	ADP
cjfa-30901	198	5	9.367	9.367	NUM
cjfa-30901	198	6	was	be	AUX
cjfa-30901	198	7	statistically	statistically	ADV
cjfa-30901	198	8	significant	significant	ADJ
cjfa-30901	198	9	at	at	ADP
cjfa-30901	198	10	5	5	NUM
cjfa-30901	198	11	%	%	NOUN
cjfa-30901	198	12	all	all	DET
cjfa-30901	198	13	slope	slope	NOUN
cjfa-30901	198	14	coefficients	coefficient	NOUN
cjfa-30901	198	15	except	except	SCONJ
cjfa-30901	198	16	the	the	DET
cjfa-30901	198	17	constant	constant	ADJ
cjfa-30901	198	18	are	be	AUX
cjfa-30901	198	19	zero	zero	NUM
cjfa-30901	198	20	,	,	PUNCT
cjfa-30901	198	21	this	this	PRON
cjfa-30901	198	22	simply	simply	ADV
cjfa-30901	198	23	implies	imply	VERB
cjfa-30901	198	24	the	the	DET
cjfa-30901	198	25	joint	joint	ADJ
cjfa-30901	198	26	significance	significance	NOUN
cjfa-30901	198	27	of	of	ADP
cjfa-30901	198	28	our	our	PRON
cjfa-30901	198	29	model	model	NOUN
cjfa-30901	198	30	in	in	ADP
cjfa-30901	198	31	the	the	DET
cjfa-30901	198	32	study	study	NOUN
cjfa-30901	198	33	.	.	PUNCT
cjfa-30901	198	34	 	 	SPACE
cjfa-30901	199	1	conclusion	conclusion	NOUN
cjfa-30901	199	2	,	,	PUNCT
cjfa-30901	199	3	recommendations	recommendation	NOUN
cjfa-30901	199	4	and	and	CCONJ
cjfa-30901	199	5	suggestions	suggestion	NOUN
cjfa-30901	199	6	for	for	ADP
cjfa-30901	199	7	future	future	ADJ
cjfa-30901	199	8	research	research	NOUN
cjfa-30901	199	9	conclusions	conclusion	NOUN
cjfa-30901	199	10	based	base	VERB
cjfa-30901	199	11	on	on	ADP
cjfa-30901	199	12	the	the	DET
cjfa-30901	199	13	findings	finding	NOUN
cjfa-30901	199	14	of	of	ADP
cjfa-30901	199	15	the	the	DET
cjfa-30901	199	16	study	study	NOUN
cjfa-30901	199	17	,	,	PUNCT
cjfa-30901	199	18	we	we	PRON
cjfa-30901	199	19	concluded	conclude	VERB
cjfa-30901	199	20	that	that	SCONJ
cjfa-30901	199	21	board	board	NOUN
cjfa-30901	199	22	characteristics	characteristic	NOUN
cjfa-30901	199	23	have	have	VERB
cjfa-30901	199	24	an	an	DET
cjfa-30901	199	25	impact	impact	NOUN
cjfa-30901	199	26	on	on	ADP
cjfa-30901	199	27	the	the	DET
cjfa-30901	199	28	likelihood	likelihood	NOUN
cjfa-30901	199	29	of	of	ADP
cjfa-30901	199	30	financial	financial	ADJ
cjfa-30901	199	31	statement	statement	NOUN
cjfa-30901	199	32	fraud	fraud	NOUN
cjfa-30901	199	33	in	in	ADP
cjfa-30901	199	34	listed	list	VERB
cjfa-30901	199	35	manufacturing	manufacturing	NOUN
cjfa-30901	199	36	companies	company	NOUN
cjfa-30901	199	37	in	in	ADP
cjfa-30901	199	38	nigeria	nigeria	PROPN
cjfa-30901	199	39	.	.	PUNCT
cjfa-30901	200	1	thus	thus	ADV
cjfa-30901	200	2	,	,	PUNCT
cjfa-30901	200	3	our	our	PRON
cjfa-30901	200	4	study	study	NOUN
cjfa-30901	200	5	validates	validate	VERB
cjfa-30901	200	6	the	the	DET
cjfa-30901	200	7	agency	agency	NOUN
cjfa-30901	200	8	theory	theory	NOUN
cjfa-30901	200	9	on	on	ADP
cjfa-30901	200	10	the	the	DET
cjfa-30901	200	11	monitoring	monitoring	NOUN
cjfa-30901	200	12	functions	function	NOUN
cjfa-30901	200	13	of	of	ADP
cjfa-30901	200	14	the	the	DET
cjfa-30901	200	15	board	board	NOUN
cjfa-30901	200	16	in	in	ADP
cjfa-30901	200	17	reducing	reduce	VERB
cjfa-30901	200	18	financial	financial	ADJ
cjfa-30901	200	19	statements	statement	NOUN
cjfa-30901	200	20	fraud	fraud	NOUN
cjfa-30901	200	21	.	.	PUNCT
cjfa-30901	201	1	recommendations	recommendation	NOUN
cjfa-30901	201	2	however	however	ADV
cjfa-30901	201	3	,	,	PUNCT
cjfa-30901	201	4	it	it	PRON
cjfa-30901	201	5	is	be	AUX
cjfa-30901	201	6	on	on	ADP
cjfa-30901	201	7	the	the	DET
cjfa-30901	201	8	above	above	ADJ
cjfa-30901	201	9	conclusion	conclusion	NOUN
cjfa-30901	201	10	with	with	ADP
cjfa-30901	201	11	respect	respect	NOUN
cjfa-30901	201	12	to	to	ADP
cjfa-30901	201	13	the	the	DET
cjfa-30901	201	14	discussion	discussion	NOUN
cjfa-30901	201	15	of	of	ADP
cjfa-30901	201	16	findings	finding	NOUN
cjfa-30901	201	17	the	the	DET
cjfa-30901	201	18	following	follow	VERB
cjfa-30901	201	19	recommendations	recommendation	NOUN
cjfa-30901	201	20	were	be	AUX
cjfa-30901	201	21	made	make	VERB
cjfa-30901	201	22	;	;	PUNCT
cjfa-30901	201	23	■	■	PUNCT
cjfa-30901	201	24	regulatory	regulatory	ADJ
cjfa-30901	201	25	authorities	authority	NOUN
cjfa-30901	201	26	of	of	ADP
cjfa-30901	201	27	manufacturing	manufacturing	NOUN
cjfa-30901	201	28	firms	firm	NOUN
cjfa-30901	201	29	should	should	AUX
cjfa-30901	201	30	promote	promote	VERB
cjfa-30901	201	31	an	an	DET
cjfa-30901	201	32	independent	independent	ADJ
cjfa-30901	201	33	board	board	NOUN
cjfa-30901	201	34	composition	composition	NOUN
cjfa-30901	201	35	;	;	PUNCT
cjfa-30901	201	36	■	■	PUNCT
cjfa-30901	201	37	experts	expert	NOUN
cjfa-30901	201	38	in	in	ADP
cjfa-30901	201	39	the	the	DET
cjfa-30901	201	40	board	board	NOUN
cjfa-30901	201	41	should	should	AUX
cjfa-30901	201	42	not	not	PART
cjfa-30901	201	43	only	only	ADV
cjfa-30901	201	44	rely	rely	VERB
cjfa-30901	201	45	on	on	ADP
cjfa-30901	201	46	the	the	DET
cjfa-30901	201	47	knowledge	knowledge	NOUN
cjfa-30901	201	48	of	of	ADP
cjfa-30901	201	49	finance	finance	NOUN
cjfa-30901	201	50	and	and	CCONJ
cjfa-30901	201	51	accounting	accounting	NOUN
cjfa-30901	201	52	alone	alone	ADV
cjfa-30901	201	53	,	,	PUNCT
cjfa-30901	201	54	they	they	PRON
cjfa-30901	201	55	should	should	AUX
cjfa-30901	201	56	also	also	ADV
cjfa-30901	201	57	be	be	AUX
cjfa-30901	201	58	knowledgeable	knowledgeable	ADJ
cjfa-30901	201	59	on	on	ADP
cjfa-30901	201	60	forensic	forensic	ADJ
cjfa-30901	201	61	accounting	accounting	NOUN
cjfa-30901	201	62	;	;	PUNCT
cjfa-30901	201	63	tax	tax	NOUN
cjfa-30901	201	64	and	and	CCONJ
cjfa-30901	201	65	computer	computer	NOUN
cjfa-30901	201	66	technology	technology	NOUN
cjfa-30901	201	67	as	as	ADV
cjfa-30901	201	68	well	well	ADV
cjfa-30901	201	69	;	;	PUNCT
cjfa-30901	201	70	and	and	CCONJ
cjfa-30901	201	71	■	■	PUNCT
cjfa-30901	201	72	the	the	DET
cjfa-30901	201	73	number	number	NOUN
cjfa-30901	201	74	of	of	ADP
cjfa-30901	201	75	board	board	NOUN
cjfa-30901	201	76	meeting	meeting	NOUN
cjfa-30901	201	77	should	should	AUX
cjfa-30901	201	78	be	be	AUX
cjfa-30901	201	79	looked	look	VERB
cjfa-30901	201	80	at	at	ADP
cjfa-30901	201	81	by	by	ADP
cjfa-30901	201	82	regulatory	regulatory	ADJ
cjfa-30901	201	83	authorities	authority	NOUN
cjfa-30901	201	84	in	in	ADP
cjfa-30901	201	85	order	order	NOUN
cjfa-30901	201	86	to	to	PART
cjfa-30901	201	87	achieve	achieve	VERB
cjfa-30901	201	88	its	its	PRON
cjfa-30901	201	89	aim	aim	NOUN
cjfa-30901	201	90	.	.	PUNCT
cjfa-30901	202	1	limitations	limitation	NOUN
cjfa-30901	202	2	and	and	CCONJ
cjfa-30901	202	3	suggestion	suggestion	NOUN
cjfa-30901	202	4	for	for	ADP
cjfa-30901	202	5	further	further	ADJ
cjfa-30901	202	6	studies	study	NOUN
cjfa-30901	202	7	the	the	DET
cjfa-30901	202	8	current	current	ADJ
cjfa-30901	202	9	study	study	NOUN
cjfa-30901	202	10	is	be	AUX
cjfa-30901	202	11	subject	subject	ADJ
cjfa-30901	202	12	to	to	ADP
cjfa-30901	202	13	some	some	DET
cjfa-30901	202	14	limitations	limitation	NOUN
cjfa-30901	202	15	.	.	PUNCT
cjfa-30901	203	1	first	first	ADV
cjfa-30901	203	2	our	our	PRON
cjfa-30901	203	3	study	study	NOUN
cjfa-30901	203	4	is	be	AUX
cjfa-30901	203	5	limited	limit	VERB
cjfa-30901	203	6	first	first	ADV
cjfa-30901	203	7	by	by	ADP
cjfa-30901	203	8	the	the	DET
cjfa-30901	203	9	micro	micro	NOUN
cjfa-30901	203	10	-	-	NOUN
cjfa-30901	203	11	numericity	numericity	NOUN
cjfa-30901	203	12	of	of	ADP
cjfa-30901	203	13	the	the	DET
cjfa-30901	203	14	research	research	NOUN
cjfa-30901	203	15	data	datum	NOUN
cjfa-30901	203	16	that	that	PRON
cjfa-30901	203	17	is	be	AUX
cjfa-30901	203	18	the	the	DET
cjfa-30901	203	19	sample	sample	NOUN
cjfa-30901	203	20	of	of	ADP
cjfa-30901	203	21	this	this	DET
cjfa-30901	203	22	study	study	NOUN
cjfa-30901	203	23	may	may	AUX
cjfa-30901	203	24	not	not	PART
cjfa-30901	203	25	be	be	AUX
cjfa-30901	203	26	fully	fully	ADV
cjfa-30901	203	27	representative	representative	ADJ
cjfa-30901	203	28	of	of	ADP
cjfa-30901	203	29	the	the	DET
cjfa-30901	203	30	population	population	NOUN
cjfa-30901	203	31	of	of	ADP
cjfa-30901	203	32	listed	list	VERB
cjfa-30901	203	33	manufacturing	manufacturing	NOUN
cjfa-30901	203	34	firms	firm	NOUN
cjfa-30901	203	35	;	;	PUNCT
cjfa-30901	203	36	secondly	secondly	ADV
cjfa-30901	203	37	,	,	PUNCT
cjfa-30901	203	38	the	the	DET
cjfa-30901	203	39	study	study	NOUN
cjfa-30901	203	40	ignored	ignore	VERB
cjfa-30901	203	41	unlisted	unlisted	ADJ
cjfa-30901	203	42	manufacturing	manufacturing	NOUN
cjfa-30901	203	43	firms	firm	NOUN
cjfa-30901	203	44	.	.	PUNCT
cjfa-30901	204	1	thirdly	thirdly	ADV
cjfa-30901	204	2	,	,	PUNCT
cjfa-30901	204	3	the	the	DET
cjfa-30901	204	4	study	study	NOUN
cjfa-30901	204	5	was	be	AUX
cjfa-30901	204	6	carried	carry	VERB
cjfa-30901	204	7	out	out	ADP
cjfa-30901	204	8	only	only	ADV
cjfa-30901	204	9	with	with	ADP
cjfa-30901	204	10	listed	list	VERB
cjfa-30901	204	11	manufacturing	manufacturing	NOUN
cjfa-30901	204	12	companies	company	NOUN
cjfa-30901	204	13	in	in	ADP
cjfa-30901	204	14	nigeria	nigeria	PROPN
cjfa-30901	204	15	.	.	PUNCT
cjfa-30901	205	1	thus	thus	ADV
cjfa-30901	205	2	,	,	PUNCT
cjfa-30901	205	3	any	any	DET
cjfa-30901	205	4	generalization	generalization	NOUN
cjfa-30901	205	5	of	of	ADP
cjfa-30901	205	6	the	the	DET
cjfa-30901	205	7	results	result	NOUN
cjfa-30901	205	8	of	of	ADP
cjfa-30901	205	9	this	this	DET
cjfa-30901	205	10	study	study	NOUN
cjfa-30901	205	11	can	can	AUX
cjfa-30901	205	12	not	not	PART
cjfa-30901	205	13	be	be	AUX
cjfa-30901	205	14	made	make	VERB
cjfa-30901	205	15	with	with	ADP
cjfa-30901	205	16	board	board	NOUN
cjfa-30901	205	17	characteristics	characteristic	NOUN
cjfa-30901	205	18	and	and	CCONJ
cjfa-30901	205	19	the	the	DET
cjfa-30901	205	20	likelihood	likelihood	NOUN
cjfa-30901	205	21	…	…	PUNCT
cjfa-30901	205	22	73	73	NUM
cjfa-30901	205	23	out	out	ADP
cjfa-30901	205	24	caution	caution	NOUN
cjfa-30901	205	25	.	.	PUNCT
cjfa-30901	206	1	these	these	DET
cjfa-30901	206	2	limitations	limitation	NOUN
cjfa-30901	206	3	identified	identify	VERB
cjfa-30901	206	4	did	do	AUX
cjfa-30901	206	5	not	not	PART
cjfa-30901	206	6	,	,	PUNCT
cjfa-30901	206	7	however	however	ADV
cjfa-30901	206	8	,	,	PUNCT
cjfa-30901	206	9	vitiate	vitiate	VERB
cjfa-30901	206	10	the	the	DET
cjfa-30901	206	11	generalisation	generalisation	NOUN
cjfa-30901	206	12	of	of	ADP
cjfa-30901	206	13	our	our	PRON
cjfa-30901	206	14	research	research	NOUN
cjfa-30901	206	15	findings	finding	NOUN
cjfa-30901	206	16	.	.	PUNCT
cjfa-30901	206	17	 	 	SPACE
cjfa-30901	207	1	references	reference	NOUN
cjfa-30901	207	2	abbott	abbott	PROPN
cjfa-30901	207	3	,	,	PUNCT
cjfa-30901	207	4	l.j	l.j	PROPN
cjfa-30901	207	5	.	.	PROPN
cjfa-30901	207	6	,	,	PUNCT
cjfa-30901	207	7	parker	parker	PROPN
cjfa-30901	207	8	,	,	PUNCT
cjfa-30901	207	9	s.	s.	PROPN
cjfa-30901	207	10	,	,	PUNCT
cjfa-30901	207	11	&	&	CCONJ
cjfa-30901	207	12	peters	peters	PROPN
cjfa-30901	207	13	,	,	PUNCT
cjfa-30901	207	14	g.f	g.f	PROPN
cjfa-30901	207	15	.	.	PROPN
cjfa-30901	207	16	(	(	PUNCT
cjfa-30901	207	17	2004	2004	NUM
cjfa-30901	207	18	)	)	PUNCT
cjfa-30901	207	19	.	.	PUNCT
cjfa-30901	208	1	audit	audit	NOUN
cjfa-30901	208	2	committee	committee	NOUN
cjfa-30901	208	3	characteristics	characteristic	NOUN
cjfa-30901	208	4	and	and	CCONJ
cjfa-30901	208	5	restatements	restatement	NOUN
cjfa-30901	208	6	.	.	PUNCT
cjfa-30901	209	1	auditing	auditing	NOUN
cjfa-30901	209	2	:	:	PUNCT
cjfa-30901	209	3	journal	journal	NOUN
cjfa-30901	209	4	of	of	ADP
cjfa-30901	209	5	practice	practice	NOUN
cjfa-30901	209	6	and	and	CCONJ
cjfa-30901	209	7	theory	theory	NOUN
cjfa-30901	209	8	,	,	PUNCT
cjfa-30901	209	9	23(1	23(1	NOUN
cjfa-30901	209	10	)	)	PUNCT
cjfa-30901	209	11	,	,	PUNCT
cjfa-30901	209	12	69	69	NUM
cjfa-30901	209	13	-	-	SYM
cjfa-30901	209	14	89	89	NUM
cjfa-30901	209	15	.	.	PUNCT
cjfa-30901	210	1	https://dx.doi	https://dx.doi	PROPN
cjfa-30901	210	2	.	.	PUNCT
cjfa-30901	211	1	org/10.2308	org/10.2308	NOUN
cjfa-30901	211	2	/	/	SYM
cjfa-30901	211	3	aud.2004.23.1.69	aud.2004.23.1.69	NOUN
cjfa-30901	211	4	.	.	PUNCT
cjfa-30901	212	1	agrawal	agrawal	PROPN
cjfa-30901	212	2	,	,	PUNCT
cjfa-30901	212	3	a.	a.	PROPN
cjfa-30901	212	4	,	,	PUNCT
cjfa-30901	212	5	&	&	CCONJ
cjfa-30901	212	6	chadha	chadha	PROPN
cjfa-30901	212	7	,	,	PUNCT
cjfa-30901	212	8	s.	s.	PROPN
cjfa-30901	212	9	(	(	PUNCT
cjfa-30901	212	10	2005	2005	NUM
cjfa-30901	212	11	)	)	PUNCT
cjfa-30901	212	12	.	.	PUNCT
cjfa-30901	213	1	corporate	corporate	ADJ
cjfa-30901	213	2	governance	governance	NOUN
cjfa-30901	213	3	and	and	CCONJ
cjfa-30901	213	4	accounting	accounting	NOUN
cjfa-30901	213	5	scandals	scandal	NOUN
cjfa-30901	213	6	.	.	PUNCT
cjfa-30901	214	1	journal	journal	PROPN
cjfa-30901	214	2	of	of	ADP
cjfa-30901	214	3	law	law	NOUN
cjfa-30901	214	4	and	and	CCONJ
cjfa-30901	214	5	economics	economic	NOUN
cjfa-30901	214	6	,	,	PUNCT
cjfa-30901	214	7	48(2	48(2	NOUN
cjfa-30901	214	8	)	)	PUNCT
cjfa-30901	214	9	,	,	PUNCT
cjfa-30901	214	10	371	371	NUM
cjfa-30901	214	11	-	-	SYM
cjfa-30901	214	12	406	406	NUM
cjfa-30901	214	13	.	.	PUNCT
cjfa-30901	215	1	https://dx.doi.org/10.1086/430808	https://dx.doi.org/10.1086/430808	NOUN
cjfa-30901	215	2	.	.	PUNCT
cjfa-30901	216	1	aifuwa	aifuwa	PROPN
cjfa-30901	216	2	,	,	PUNCT
cjfa-30901	216	3	h.o	h.o	PROPN
cjfa-30901	216	4	.	.	PROPN
cjfa-30901	216	5	,	,	PUNCT
cjfa-30901	216	6	&	&	CCONJ
cjfa-30901	216	7	embele	embele	PROPN
cjfa-30901	216	8	,	,	PUNCT
cjfa-30901	216	9	k.	k.	PROPN
cjfa-30901	216	10	(	(	PUNCT
cjfa-30901	216	11	2019	2019	NUM
cjfa-30901	216	12	)	)	PUNCT
cjfa-30901	216	13	.	.	PUNCT
cjfa-30901	217	1	board	board	NOUN
cjfa-30901	217	2	characteristics	characteristic	NOUN
cjfa-30901	217	3	and	and	CCONJ
cjfa-30901	217	4	financial	financial	ADJ
cjfa-30901	217	5	reporting	reporting	NOUN
cjfa-30901	217	6	quality	quality	NOUN
cjfa-30901	217	7	.	.	PUNCT
cjfa-30901	218	1	journal	journal	NOUN
cjfa-30901	218	2	of	of	ADP
cjfa-30901	218	3	accounting	accounting	NOUN
cjfa-30901	218	4	and	and	CCONJ
cjfa-30901	218	5	financial	financial	ADJ
cjfa-30901	218	6	management	management	NOUN
cjfa-30901	218	7	,	,	PUNCT
cjfa-30901	218	8	5(1	5(1	NUM
cjfa-30901	218	9	)	)	PUNCT
cjfa-30901	218	10	,	,	PUNCT
cjfa-30901	218	11	30	30	NUM
cjfa-30901	218	12	-	-	SYM
cjfa-30901	218	13	49	49	NUM
cjfa-30901	218	14	.	.	PUNCT
cjfa-30901	219	1	aifuwa	aifuwa	PROPN
cjfa-30901	219	2	,	,	PUNCT
cjfa-30901	219	3	h.o	h.o	PROPN
cjfa-30901	219	4	.	.	PROPN
cjfa-30901	219	5	,	,	PUNCT
cjfa-30901	219	6	&	&	CCONJ
cjfa-30901	219	7	okojie	okojie	ADV
cjfa-30901	219	8	,	,	PUNCT
cjfa-30901	219	9	p.i	p.i	PROPN
cjfa-30901	219	10	.	.	PUNCT
cjfa-30901	219	11	(	(	PUNCT
cjfa-30901	219	12	2015	2015	NUM
cjfa-30901	219	13	)	)	PUNCT
cjfa-30901	219	14	.	.	PUNCT
cjfa-30901	220	1	materials	material	NOUN
cjfa-30901	220	2	and	and	CCONJ
cjfa-30901	220	3	methods	method	NOUN
cjfa-30901	220	4	:	:	PUNCT
cjfa-30901	220	5	spss	spss	PROPN
cjfa-30901	220	6	demystified	demystify	VERB
cjfa-30901	220	7	.	.	PUNCT
cjfa-30901	221	1	unpublished	unpublished	ADJ
cjfa-30901	221	2	manuscript	manuscript	NOUN
cjfa-30901	221	3	,	,	PUNCT
cjfa-30901	221	4	samuel	samuel	PROPN
cjfa-30901	221	5	adegboyega	adegboyega	PROPN
cjfa-30901	221	6	university	university	PROPN
cjfa-30901	221	7	,	,	PUNCT
cjfa-30901	221	8	ogwa	ogwa	NOUN
cjfa-30901	221	9	,	,	PUNCT
cjfa-30901	221	10	nigeria	nigeria	PROPN
cjfa-30901	221	11	.	.	PUNCT
cjfa-30901	222	1	aifuwa	aifuwa	PROPN
cjfa-30901	222	2	,	,	PUNCT
cjfa-30901	222	3	h.o	h.o	PROPN
cjfa-30901	222	4	.	.	PROPN
cjfa-30901	222	5	,	,	PUNCT
cjfa-30901	222	6	saidu	saidu	PROPN
cjfa-30901	222	7	,	,	PUNCT
cjfa-30901	222	8	m.	m.	NOUN
cjfa-30901	222	9	,	,	PUNCT
cjfa-30901	222	10	enehizena	enehizena	NOUN
cjfa-30901	222	11	,	,	PUNCT
cjfa-30901	222	12	o.c	o.c	PROPN
cjfa-30901	222	13	.	.	PROPN
cjfa-30901	222	14	,	,	PUNCT
cjfa-30901	222	15	&	&	CCONJ
cjfa-30901	222	16	osazevbaru	osazevbaru	PROPN
cjfa-30901	222	17	,	,	PUNCT
cjfa-30901	222	18	a.	a.	NOUN
cjfa-30901	222	19	(	(	PUNCT
cjfa-30901	222	20	2019	2019	NUM
cjfa-30901	222	21	)	)	PUNCT
cjfa-30901	222	22	.	.	PUNCT
cjfa-30901	223	1	accounting	account	VERB
cjfa-30901	223	2	information	information	NOUN
cjfa-30901	223	3	and	and	CCONJ
cjfa-30901	223	4	lending	lending	NOUN
cjfa-30901	223	5	decisions	decision	NOUN
cjfa-30901	223	6	:	:	PUNCT
cjfa-30901	223	7	does	do	VERB
cjfa-30901	223	8	sustainability	sustainability	NOUN
cjfa-30901	223	9	disclosure	disclosure	NOUN
cjfa-30901	223	10	matter	matter	NOUN
cjfa-30901	223	11	?	?	PUNCT
cjfa-30901	224	1	copernican	copernican	PROPN
cjfa-30901	224	2	journal	journal	PROPN
cjfa-30901	224	3	of	of	ADP
cjfa-30901	224	4	finance	finance	PROPN
cjfa-30901	224	5	&	&	CCONJ
cjfa-30901	224	6	accounting	accounting	PROPN
cjfa-30901	224	7	,	,	PUNCT
cjfa-30901	224	8	8(4	8(4	NUM
cjfa-30901	224	9	)	)	PUNCT
cjfa-30901	224	10	,	,	PUNCT
cjfa-30901	224	11	61	61	NUM
cjfa-30901	224	12	-	-	SYM
cjfa-30901	224	13	89	89	NUM
cjfa-30901	224	14	.	.	PUNCT
cjfa-30901	224	15	http://dx.doi.org/10.12775/cjfa.2019.018	http://dx.doi.org/10.12775/cjfa.2019.018	PROPN
cjfa-30901	224	16	.	.	PUNCT
cjfa-30901	225	1	aifuwa	aifuwa	PROPN
cjfa-30901	225	2	,	,	PUNCT
cjfa-30901	225	3	h.o	h.o	PROPN
cjfa-30901	225	4	.	.	PROPN
cjfa-30901	225	5	,	,	PUNCT
cjfa-30901	225	6	embele	embele	PROPN
cjfa-30901	225	7	,	,	PUNCT
cjfa-30901	225	8	k.	k.	PROPN
cjfa-30901	225	9	,	,	PUNCT
cjfa-30901	225	10	&	&	CCONJ
cjfa-30901	225	11	saidu	saidu	PROPN
cjfa-30901	225	12	,	,	PUNCT
cjfa-30901	225	13	m.	m.	NOUN
cjfa-30901	225	14	(	(	PUNCT
cjfa-30901	225	15	2018	2018	NUM
cjfa-30901	225	16	)	)	PUNCT
cjfa-30901	225	17	.	.	PUNCT
cjfa-30901	226	1	ethical	ethical	ADJ
cjfa-30901	226	2	accounting	accounting	NOUN
cjfa-30901	226	3	practices	practice	NOUN
cjfa-30901	226	4	and	and	CCONJ
cjfa-30901	226	5	financialreporting	financialreporte	VERB
cjfa-30901	226	6	quality	quality	NOUN
cjfa-30901	226	7	.	.	PUNCT
cjfa-30901	227	1	epra	epra	PROPN
cjfa-30901	227	2	international	international	PROPN
cjfa-30901	227	3	journal	journal	NOUN
cjfa-30901	227	4	of	of	ADP
cjfa-30901	227	5	multidisciplinary	multidisciplinary	ADJ
cjfa-30901	227	6	research	research	NOUN
cjfa-30901	227	7	,	,	PUNCT
cjfa-30901	227	8	4(12	4(12	NUM
cjfa-30901	227	9	)	)	PUNCT
cjfa-30901	227	10	,	,	PUNCT
cjfa-30901	227	11	31	31	NUM
cjfa-30901	227	12	-	-	SYM
cjfa-30901	227	13	44	44	NUM
cjfa-30901	227	14	.	.	PUNCT
cjfa-30901	228	1	albrecht	albrecht	PROPN
cjfa-30901	228	2	,	,	PUNCT
cjfa-30901	228	3	s.w	s.w	PROPN
cjfa-30901	228	4	.	.	PROPN
cjfa-30901	228	5	,	,	PUNCT
cjfa-30901	228	6	albrecht	albrecht	PROPN
cjfa-30901	228	7	,	,	PUNCT
cjfa-30901	228	8	o.c	o.c	PROPN
cjfa-30901	228	9	.	.	PROPN
cjfa-30901	228	10	,	,	PUNCT
cjfa-30901	228	11	albrecht	albrecht	PROPN
cjfa-30901	228	12	,	,	PUNCT
cjfa-30901	228	13	c.c	c.c	PROPN
cjfa-30901	228	14	.	.	PROPN
cjfa-30901	228	15	,	,	PUNCT
cjfa-30901	228	16	&	&	CCONJ
cjfa-30901	228	17	zimbelman	zimbelman	PROPN
cjfa-30901	228	18	,	,	PUNCT
cjfa-30901	228	19	f.m	f.m	PROPN
cjfa-30901	228	20	.	.	PROPN
cjfa-30901	228	21	(	(	PUNCT
cjfa-30901	228	22	2012	2012	NUM
cjfa-30901	228	23	)	)	PUNCT
cjfa-30901	228	24	.	.	PUNCT
cjfa-30901	229	1	fraud	fraud	NOUN
cjfa-30901	229	2	examinantion	examinantion	NOUN
cjfa-30901	229	3	.	.	PUNCT
cjfa-30901	230	1	mason	mason	PROPN
cjfa-30901	230	2	,	,	PUNCT
cjfa-30901	230	3	oh	oh	INTJ
cjfa-30901	230	4	:	:	PUNCT
cjfa-30901	230	5	south	south	ADJ
cjfa-30901	230	6	-	-	PUNCT
cjfa-30901	230	7	western	western	ADJ
cjfa-30901	230	8	,	,	PUNCT
cjfa-30901	230	9	cengage	cengage	PROPN
cjfa-30901	230	10	learning	learning	PROPN
cjfa-30901	230	11	.	.	PUNCT
cjfa-30901	231	1	albretch	albretch	PROPN
cjfa-30901	231	2	,	,	PUNCT
cjfa-30901	231	3	s.w	s.w	PROPN
cjfa-30901	231	4	.	.	PROPN
cjfa-30901	231	5	,	,	PUNCT
cjfa-30901	231	6	&	&	CCONJ
cjfa-30901	231	7	hoopes	hoopes	PROPN
cjfa-30901	231	8	,	,	PUNCT
cjfa-30901	231	9	l.	l.	PROPN
cjfa-30901	231	10	j	j	PROPN
cjfa-30901	231	11	(	(	PUNCT
cjfa-30901	231	12	2014	2014	NUM
cjfa-30901	231	13	)	)	PUNCT
cjfa-30901	231	14	.	.	PUNCT
cjfa-30901	232	1	real	real	ADJ
cjfa-30901	232	2	examples	example	NOUN
cjfa-30901	232	3	of	of	ADP
cjfa-30901	232	4	why	why	SCONJ
cjfa-30901	232	5	financial	financial	ADJ
cjfa-30901	232	6	statement	statement	NOUN
cjfa-30901	232	7	audit	audit	NOUN
cjfa-30901	232	8	can	can	AUX
cjfa-30901	232	9	not	not	PART
cjfa-30901	232	10	detect	detect	VERB
cjfa-30901	232	11	all	all	DET
cjfa-30901	232	12	fraud	fraud	NOUN
cjfa-30901	232	13	:	:	PUNCT
cjfa-30901	232	14	insight	insight	NOUN
cjfa-30901	232	15	from	from	ADP
cjfa-30901	232	16	an	an	DET
cjfa-30901	232	17	expert	expert	ADJ
cjfa-30901	232	18	witness	witness	NOUN
cjfa-30901	232	19	in	in	ADP
cjfa-30901	232	20	major	major	ADJ
cjfa-30901	232	21	fraud	fraud	NOUN
cjfa-30901	232	22	cases	case	NOUN
cjfa-30901	232	23	.	.	PUNCT
cjfa-30901	233	1	https://	https://	PROPN
cjfa-30901	233	2	dx.doi.org/10.2139/ssrn.1019354	dx.doi.org/10.2139/ssrn.1019354	PROPN
cjfa-30901	233	3	.	.	PROPN
cjfa-30901	234	1	andrews	andrews	PROPN
cjfa-30901	234	2	,	,	PUNCT
cjfa-30901	234	3	d.w	d.w	PROPN
cjfa-30901	234	4	.	.	PROPN
cjfa-30901	234	5	(	(	PUNCT
cjfa-30901	234	6	1988a	1988a	NUM
cjfa-30901	234	7	)	)	PUNCT
cjfa-30901	234	8	.	.	PUNCT
cjfa-30901	235	1	chi	chi	ADJ
cjfa-30901	235	2	-	-	PUNCT
cjfa-30901	235	3	square	square	ADJ
cjfa-30901	235	4	diagnostics	diagnostic	NOUN
cjfa-30901	235	5	test	test	NOUN
cjfa-30901	235	6	for	for	ADP
cjfa-30901	235	7	econometric	econometric	ADJ
cjfa-30901	235	8	models	model	NOUN
cjfa-30901	235	9	:	:	PUNCT
cjfa-30901	235	10	theory	theory	NOUN
cjfa-30901	235	11	.	.	PUNCT
cjfa-30901	236	1	econometrica	econometrica	PROPN
cjfa-30901	236	2	,	,	PUNCT
cjfa-30901	236	3	56(6	56(6	NUM
cjfa-30901	236	4	)	)	PUNCT
cjfa-30901	236	5	,	,	PUNCT
cjfa-30901	236	6	1419	1419	NUM
cjfa-30901	236	7	-	-	SYM
cjfa-30901	236	8	1453.https:/dx.doi.org/10.2307/1913105	1453.https:/dx.doi.org/10.2307/1913105	NUM
cjfa-30901	236	9	.	.	PUNCT
cjfa-30901	237	1	andrews	andrews	PROPN
cjfa-30901	237	2	,	,	PUNCT
cjfa-30901	237	3	d.w	d.w	PROPN
cjfa-30901	237	4	.	.	PROPN
cjfa-30901	237	5	(	(	PUNCT
cjfa-30901	237	6	1988b	1988b	NUM
cjfa-30901	237	7	)	)	PUNCT
cjfa-30901	237	8	.	.	PUNCT
cjfa-30901	238	1	chi	chi	ADJ
cjfa-30901	238	2	-	-	PUNCT
cjfa-30901	238	3	square	square	ADJ
cjfa-30901	238	4	diagnostics	diagnostic	NOUN
cjfa-30901	238	5	test	test	NOUN
cjfa-30901	238	6	for	for	ADP
cjfa-30901	238	7	econometric	econometric	ADJ
cjfa-30901	238	8	models	model	NOUN
cjfa-30901	238	9	:	:	PUNCT
cjfa-30901	238	10	introduction	introduction	NOUN
cjfa-30901	238	11	and	and	CCONJ
cjfa-30901	238	12	applications	application	NOUN
cjfa-30901	238	13	.	.	PUNCT
cjfa-30901	239	1	journal	journal	PROPN
cjfa-30901	239	2	of	of	ADP
cjfa-30901	239	3	econometrics	econometric	NOUN
cjfa-30901	239	4	,	,	PUNCT
cjfa-30901	239	5	37(1	37(1	NUM
cjfa-30901	239	6	)	)	PUNCT
cjfa-30901	239	7	,	,	PUNCT
cjfa-30901	239	8	135	135	NUM
cjfa-30901	239	9	-	-	SYM
cjfa-30901	239	10	156	156	NUM
cjfa-30901	239	11	.	.	PUNCT
cjfa-30901	240	1	https://dx.doi	https://dx.doi	PROPN
cjfa-30901	240	2	.	.	PUNCT
cjfa-30901	241	1	org/10.1016/0304	org/10.1016/0304	PROPN
cjfa-30901	241	2	-	-	PUNCT
cjfa-30901	241	3	4076(88)90079	4076(88)90079	NUM
cjfa-30901	241	4	-	-	PUNCT
cjfa-30901	241	5	6	6	NUM
cjfa-30901	241	6	.	.	PUNCT
cjfa-30901	242	1	anichebe	anichebe	PROPN
cjfa-30901	242	2	,	,	PUNCT
cjfa-30901	242	3	a.s	a.s	PROPN
cjfa-30901	242	4	.	.	PROPN
cjfa-30901	242	5	,	,	PUNCT
cjfa-30901	242	6	agbomah	agbomah	PROPN
cjfa-30901	242	7	,	,	PUNCT
cjfa-30901	242	8	d.j	d.j	PROPN
cjfa-30901	242	9	.	.	PROPN
cjfa-30901	242	10	,	,	PUNCT
cjfa-30901	242	11	&	&	CCONJ
cjfa-30901	242	12	agbagbara	agbagbara	PROPN
cjfa-30901	242	13	,	,	PUNCT
cjfa-30901	242	14	e.o	e.o	PROPN
cjfa-30901	242	15	.	.	PROPN
cjfa-30901	242	16	(	(	PUNCT
cjfa-30901	242	17	2019	2019	NUM
cjfa-30901	242	18	)	)	PUNCT
cjfa-30901	242	19	.	.	PUNCT
cjfa-30901	243	1	determinants	determinant	NOUN
cjfa-30901	243	2	of	of	ADP
cjfa-30901	243	3	financial	financial	ADJ
cjfa-30901	243	4	statement	statement	NOUN
cjfa-30901	243	5	fraud	fraud	NOUN
cjfa-30901	243	6	likelihood	likelihood	NOUN
cjfa-30901	243	7	in	in	ADP
cjfa-30901	243	8	listed	list	VERB
cjfa-30901	243	9	firms	firm	NOUN
cjfa-30901	243	10	.	.	PUNCT
cjfa-30901	244	1	journal	journal	NOUN
cjfa-30901	244	2	of	of	ADP
cjfa-30901	244	3	accounting	accounting	NOUN
cjfa-30901	244	4	and	and	CCONJ
cjfa-30901	244	5	financial	financial	ADJ
cjfa-30901	244	6	management	management	NOUN
cjfa-30901	244	7	,	,	PUNCT
cjfa-30901	244	8	5(2	5(2	NUM
cjfa-30901	244	9	)	)	PUNCT
cjfa-30901	244	10	,	,	PUNCT
cjfa-30901	244	11	1	1	NUM
cjfa-30901	244	12	-	-	SYM
cjfa-30901	244	13	9	9	NUM
cjfa-30901	244	14	.	.	PUNCT
cjfa-30901	245	1	aris	aris	PROPN
cjfa-30901	245	2	,	,	PUNCT
cjfa-30901	245	3	a.n	a.n	PROPN
cjfa-30901	245	4	.	.	PROPN
cjfa-30901	245	5	,	,	PUNCT
cjfa-30901	245	6	othman	othman	PROPN
cjfa-30901	245	7	,	,	PUNCT
cjfa-30901	245	8	r.	r.	PROPN
cjfa-30901	245	9	,	,	PUNCT
cjfa-30901	245	10	arif	arif	PROPN
cjfa-30901	245	11	,	,	PUNCT
cjfa-30901	245	12	m.m.s	m.m.s	PROPN
cjfa-30901	245	13	.	.	PROPN
cjfa-30901	245	14	,	,	PUNCT
cjfa-30901	245	15	malek	malek	PROPN
cjfa-30901	245	16	,	,	PUNCT
cjfa-30901	245	17	a.a.m	a.a.m	PROPN
cjfa-30901	245	18	.	.	PROPN
cjfa-30901	245	19	,	,	PUNCT
cjfa-30901	245	20	&	&	CCONJ
cjfa-30901	245	21	omar	omar	PROPN
cjfa-30901	245	22	,	,	PUNCT
cjfa-30901	245	23	n.	n.	PROPN
cjfa-30901	245	24	(	(	PUNCT
cjfa-30901	245	25	2013	2013	NUM
cjfa-30901	245	26	)	)	PUNCT
cjfa-30901	245	27	.	.	PUNCT
cjfa-30901	246	1	fraud	fraud	NOUN
cjfa-30901	246	2	detection	detection	PROPN
cjfa-30901	246	3	:	:	PUNCT
cjfa-30901	246	4	benford	benford	PROPN
cjfa-30901	246	5	’s	’s	PART
cjfa-30901	246	6	law	law	NOUN
cjfa-30901	246	7	vs	vs	ADP
cjfa-30901	246	8	beneish	beneish	PROPN
cjfa-30901	246	9	model	model	NOUN
cjfa-30901	246	10	.	.	PUNCT
cjfa-30901	247	1	in	in	ADP
cjfa-30901	247	2	2013	2013	NUM
cjfa-30901	247	3	ieee	ieee	NOUN
cjfa-30901	247	4	symposium	symposium	NOUN
cjfa-30901	247	5	on	on	ADP
cjfa-30901	247	6	humanities	humanity	NOUN
cjfa-30901	247	7	,	,	PUNCT
cjfa-30901	247	8	science	science	NOUN
cjfa-30901	247	9	and	and	CCONJ
cjfa-30901	247	10	engineering	engineering	NOUN
cjfa-30901	247	11	research	research	NOUN
cjfa-30901	247	12	(	(	PUNCT
cjfa-30901	247	13	shuser	shuser	ADJ
cjfa-30901	247	14	)	)	PUNCT
cjfa-30901	247	15	,	,	PUNCT
cjfa-30901	247	16	726	726	NUM
cjfa-30901	247	17	-	-	SYM
cjfa-30901	247	18	731	731	NUM
cjfa-30901	247	19	.	.	PUNCT
cjfa-30901	248	1	baba	baba	PROPN
cjfa-30901	248	2	,	,	PUNCT
cjfa-30901	248	3	b.u	b.u	PROPN
cjfa-30901	248	4	.	.	PROPN
cjfa-30901	248	5	,	,	PUNCT
cjfa-30901	248	6	&	&	CCONJ
cjfa-30901	248	7	abdul	abdul	PROPN
cjfa-30901	248	8	-	-	PUNCT
cjfa-30901	248	9	manaf	manaf	PROPN
cjfa-30901	248	10	,	,	PUNCT
cjfa-30901	248	11	k.b	k.b	PROPN
cjfa-30901	248	12	.	.	PROPN
cjfa-30901	248	13	(	(	PUNCT
cjfa-30901	248	14	2017	2017	NUM
cjfa-30901	248	15	)	)	PUNCT
cjfa-30901	248	16	.	.	PUNCT
cjfa-30901	249	1	board	board	NOUN
cjfa-30901	249	2	governance	governance	NOUN
cjfa-30901	249	3	mechanisms	mechanism	NOUN
cjfa-30901	249	4	and	and	CCONJ
cjfa-30901	249	5	sustainability	sustainability	NOUN
cjfa-30901	249	6	disclosure	disclosure	NOUN
cjfa-30901	249	7	:	:	PUNCT
cjfa-30901	249	8	a	a	DET
cjfa-30901	249	9	moderating	moderate	VERB
cjfa-30901	249	10	role	role	NOUN
cjfa-30901	249	11	of	of	ADP
cjfa-30901	249	12	intellectual	intellectual	ADJ
cjfa-30901	249	13	capital	capital	NOUN
cjfa-30901	249	14	.	.	PUNCT
cjfa-30901	250	1	asian	asian	ADJ
cjfa-30901	250	2	journal	journal	PROPN
cjfa-30901	250	3	of	of	ADP
cjfa-30901	250	4	multidisciplinary	multidisciplinary	ADJ
cjfa-30901	250	5	studies	study	NOUN
cjfa-30901	250	6	,	,	PUNCT
cjfa-30901	250	7	5(10	5(10	NUM
cjfa-30901	250	8	)	)	PUNCT
cjfa-30901	250	9	,	,	PUNCT
cjfa-30901	250	10	163	163	NUM
cjfa-30901	250	11	-	-	SYM
cjfa-30901	250	12	189	189	NUM
cjfa-30901	250	13	.	.	PUNCT
cjfa-30901	251	1	beneish	beneish	PROPN
cjfa-30901	251	2	,	,	PUNCT
cjfa-30901	251	3	m.	m.	NOUN
cjfa-30901	251	4	(	(	PUNCT
cjfa-30901	251	5	1999	1999	NUM
cjfa-30901	251	6	)	)	PUNCT
cjfa-30901	251	7	.	.	PUNCT
cjfa-30901	252	1	the	the	DET
cjfa-30901	252	2	detection	detection	NOUN
cjfa-30901	252	3	of	of	ADP
cjfa-30901	252	4	earnings	earning	NOUN
cjfa-30901	252	5	manipulation	manipulation	NOUN
cjfa-30901	252	6	.	.	PUNCT
cjfa-30901	253	1	financial	financial	ADJ
cjfa-30901	253	2	analysts	analyst	NOUN
cjfa-30901	253	3	journal	journal	NOUN
cjfa-30901	253	4	,	,	PUNCT
cjfa-30901	253	5	6(1	6(1	NUM
cjfa-30901	253	6	)	)	PUNCT
cjfa-30901	253	7	,	,	PUNCT
cjfa-30901	253	8	24	24	NUM
cjfa-30901	253	9	-	-	SYM
cjfa-30901	253	10	36	36	NUM
cjfa-30901	253	11	.	.	PUNCT
cjfa-30901	254	1	https://dx.doi.org/10.2469/faj.v55.n5.2296	https://dx.doi.org/10.2469/faj.v55.n5.2296	NOUN
cjfa-30901	254	2	.	.	PUNCT
cjfa-30901	254	3	m.	m.	NOUN
cjfa-30901	254	4	subair	subair	PROPN
cjfa-30901	254	5	,	,	PUNCT
cjfa-30901	254	6	r.	r.	PROPN
cjfa-30901	254	7	salman	salman	PROPN
cjfa-30901	254	8	,	,	PUNCT
cjfa-30901	254	9	a.	a.	PROPN
cjfa-30901	254	10	abolarin	abolarin	PROPN
cjfa-30901	254	11	,	,	PUNCT
cjfa-30901	254	12	a.	a.	PROPN
cjfa-30901	254	13	abdullahi	abdullahi	PROPN
cjfa-30901	254	14	,	,	PUNCT
cjfa-30901	254	15	a.	a.	NOUN
cjfa-30901	254	16	othman74	othman74	PROPN
cjfa-30901	254	17	bhavani	bhavani	PROPN
cjfa-30901	254	18	,	,	PUNCT
cjfa-30901	254	19	g.	g.	PROPN
cjfa-30901	254	20	,	,	PUNCT
cjfa-30901	254	21	&	&	CCONJ
cjfa-30901	254	22	amponsah	amponsah	PROPN
cjfa-30901	254	23	,	,	PUNCT
cjfa-30901	254	24	t.c	t.c	PROPN
cjfa-30901	254	25	.	.	PROPN
cjfa-30901	254	26	(	(	PUNCT
cjfa-30901	254	27	2017	2017	NUM
cjfa-30901	254	28	)	)	PUNCT
cjfa-30901	254	29	.	.	PUNCT
cjfa-30901	255	1	m	m	NOUN
cjfa-30901	255	2	-	-	PUNCT
cjfa-30901	255	3	score	score	NOUN
cjfa-30901	255	4	and	and	CCONJ
cjfa-30901	255	5	z	z	NOUN
cjfa-30901	255	6	-	-	PUNCT
cjfa-30901	255	7	score	score	NOUN
cjfa-30901	255	8	for	for	ADP
cjfa-30901	255	9	detection	detection	NOUN
cjfa-30901	255	10	of	of	ADP
cjfa-30901	255	11	accounting	accounting	NOUN
cjfa-30901	255	12	fraud	fraud	NOUN
cjfa-30901	255	13	.	.	PUNCT
cjfa-30901	256	1	accountancy	accountancy	NOUN
cjfa-30901	256	2	business	business	NOUN
cjfa-30901	256	3	and	and	CCONJ
cjfa-30901	256	4	the	the	DET
cjfa-30901	256	5	public	public	ADJ
cjfa-30901	256	6	interest	interest	NOUN
cjfa-30901	256	7	,	,	PUNCT
cjfa-30901	256	8	68	68	NUM
cjfa-30901	256	9	-	-	SYM
cjfa-30901	256	10	86	86	NUM
cjfa-30901	256	11	.	.	PUNCT
cjfa-30901	257	1	bishop	bishop	PROPN
cjfa-30901	257	2	,	,	PUNCT
cjfa-30901	257	3	c.c	c.c	PROPN
cjfa-30901	257	4	.	.	PROPN
cjfa-30901	257	5	,	,	PUNCT
cjfa-30901	257	6	dezoort	dezoort	PROPN
cjfa-30901	257	7	,	,	PUNCT
cjfa-30901	257	8	f.t	f.t	PROPN
cjfa-30901	257	9	.	.	PROPN
cjfa-30901	257	10	,	,	PUNCT
cjfa-30901	257	11	&	&	CCONJ
cjfa-30901	257	12	hermanson	hermanson	PROPN
cjfa-30901	257	13	,	,	PUNCT
cjfa-30901	257	14	r.d	r.d	PROPN
cjfa-30901	257	15	.	.	PROPN
cjfa-30901	257	16	(	(	PUNCT
cjfa-30901	257	17	2017	2017	NUM
cjfa-30901	257	18	)	)	PUNCT
cjfa-30901	257	19	.	.	PUNCT
cjfa-30901	258	1	review	review	NOUN
cjfa-30901	258	2	on	on	ADP
cjfa-30901	258	3	recent	recent	ADJ
cjfa-30901	258	4	literature	literature	NOUN
cjfa-30901	258	5	on	on	ADP
cjfa-30901	258	6	pressure	pressure	NOUN
cjfa-30901	258	7	on	on	ADP
cjfa-30901	258	8	ceo	ceo	NOUN
cjfa-30901	258	9	’s	’s	ADJ
cjfa-30901	258	10	to	to	PART
cjfa-30901	258	11	manipulate	manipulate	VERB
cjfa-30901	258	12	financial	financial	ADJ
cjfa-30901	258	13	reports	report	NOUN
cjfa-30901	258	14	.	.	PUNCT
cjfa-30901	259	1	journal	journal	PROPN
cjfa-30901	259	2	of	of	ADP
cjfa-30901	259	3	journal	journal	PROPN
cjfa-30901	259	4	of	of	ADP
cjfa-30901	259	5	forensic	forensic	ADJ
cjfa-30901	259	6	and	and	CCONJ
cjfa-30901	259	7	investigative	investigative	ADJ
cjfa-30901	259	8	accounting	accounting	NOUN
cjfa-30901	259	9	,	,	PUNCT
cjfa-30901	259	10	9(1	9(1	NUM
cjfa-30901	259	11	)	)	PUNCT
cjfa-30901	259	12	,	,	PUNCT
cjfa-30901	259	13	577	577	NUM
cjfa-30901	259	14	-	-	SYM
cjfa-30901	259	15	589	589	NUM
cjfa-30901	259	16	.	.	PUNCT
cjfa-30901	260	1	brennan	brennan	PROPN
cjfa-30901	260	2	,	,	PUNCT
cjfa-30901	260	3	m.n	m.n	PROPN
cjfa-30901	260	4	.	.	PROPN
cjfa-30901	260	5	,	,	PUNCT
cjfa-30901	260	6	&	&	CCONJ
cjfa-30901	260	7	mcgrath	mcgrath	PROPN
cjfa-30901	260	8	,	,	PUNCT
cjfa-30901	260	9	m.	m.	NOUN
cjfa-30901	260	10	(	(	PUNCT
cjfa-30901	260	11	2007	2007	NUM
cjfa-30901	260	12	)	)	PUNCT
cjfa-30901	260	13	.	.	PUNCT
cjfa-30901	261	1	financial	financial	ADJ
cjfa-30901	261	2	statement	statement	NOUN
cjfa-30901	261	3	fraud	fraud	NOUN
cjfa-30901	261	4	:	:	PUNCT
cjfa-30901	261	5	lesson	lesson	NOUN
cjfa-30901	261	6	from	from	ADP
cjfa-30901	261	7	us	we	PRON
cjfa-30901	261	8	and	and	CCONJ
cjfa-30901	261	9	european	european	ADJ
cjfa-30901	261	10	case	case	NOUN
cjfa-30901	261	11	studies	study	NOUN
cjfa-30901	261	12	.	.	PUNCT
cjfa-30901	262	1	australian	australian	ADJ
cjfa-30901	262	2	accounting	accounting	NOUN
cjfa-30901	262	3	review	review	PROPN
cjfa-30901	262	4	,	,	PUNCT
cjfa-30901	262	5	17(42	17(42	PROPN
cjfa-30901	262	6	)	)	PUNCT
cjfa-30901	262	7	,	,	PUNCT
cjfa-30901	262	8	49	49	NUM
cjfa-30901	262	9	-	-	SYM
cjfa-30901	262	10	61	61	NUM
cjfa-30901	262	11	.	.	PUNCT
cjfa-30901	263	1	https://dx.doi	https://dx.doi	NOUN
cjfa-30901	263	2	.	.	PUNCT
cjfa-30901	264	1	org/10.1111	org/10.1111	ADJ
cjfa-30901	264	2	/	/	SYM
cjfa-30901	264	3	j.1835	j.1835	NOUN
cjfa-30901	264	4	-	-	NOUN
cjfa-30901	264	5	2561.2007.tb00443.x	2561.2007.tb00443.x	NUM
cjfa-30901	264	6	.	.	PUNCT
cjfa-30901	265	1	carcello	carcello	PROPN
cjfa-30901	265	2	,	,	PUNCT
cjfa-30901	265	3	j.	j.	PROPN
cjfa-30901	265	4	,	,	PUNCT
cjfa-30901	265	5	hollingsworth	hollingsworth	PROPN
cjfa-30901	265	6	,	,	PUNCT
cjfa-30901	265	7	c.	c.	PROPN
cjfa-30901	265	8	,	,	PUNCT
cjfa-30901	265	9	klein	klein	PROPN
cjfa-30901	265	10	,	,	PUNCT
cjfa-30901	265	11	a.	a.	PROPN
cjfa-30901	265	12	,	,	PUNCT
cjfa-30901	265	13	&	&	CCONJ
cjfa-30901	265	14	neal	neal	PROPN
cjfa-30901	265	15	,	,	PUNCT
cjfa-30901	265	16	t.	t.	PROPN
cjfa-30901	265	17	(	(	PUNCT
cjfa-30901	265	18	2006	2006	NUM
cjfa-30901	265	19	)	)	PUNCT
cjfa-30901	265	20	.	.	PUNCT
cjfa-30901	266	1	audit	audit	NOUN
cjfa-30901	266	2	committee	committee	PROPN
cjfa-30901	266	3	financial	financial	ADJ
cjfa-30901	266	4	expertise	expertise	NOUN
cjfa-30901	266	5	,	,	PUNCT
cjfa-30901	266	6	competing	compete	VERB
cjfa-30901	266	7	governance	governance	NOUN
cjfa-30901	266	8	mechanisms	mechanism	NOUN
cjfa-30901	266	9	,	,	PUNCT
cjfa-30901	266	10	and	and	CCONJ
cjfa-30901	266	11	earnings	earning	NOUN
cjfa-30901	266	12	management	management	NOUN
cjfa-30901	266	13	.	.	PUNCT
cjfa-30901	267	1	working	working	PROPN
cjfa-30901	267	2	paper	paper	PROPN
cjfa-30901	267	3	university	university	PROPN
cjfa-30901	267	4	of	of	ADP
cjfa-30901	267	5	tennessee	tennessee	PROPN
cjfa-30901	267	6	.	.	PUNCT
cjfa-30901	268	1	https://dx.doi.org/10.2139/ssrn.887512	https://dx.doi.org/10.2139/ssrn.887512	X
cjfa-30901	268	2	.	.	PUNCT
cjfa-30901	269	1	dalnial	dalnial	PROPN
cjfa-30901	269	2	,	,	PUNCT
cjfa-30901	269	3	h.	h.	PROPN
cjfa-30901	269	4	,	,	PUNCT
cjfa-30901	269	5	kamaluddin	kamaluddin	PROPN
cjfa-30901	269	6	,	,	PUNCT
cjfa-30901	269	7	a.	a.	PROPN
cjfa-30901	269	8	,	,	PUNCT
cjfa-30901	269	9	sanusi	sanusi	NOUN
cjfa-30901	269	10	,	,	PUNCT
cjfa-30901	269	11	m.z	m.z	PROPN
cjfa-30901	269	12	.	.	PROPN
cjfa-30901	269	13	,	,	PUNCT
cjfa-30901	269	14	&	&	CCONJ
cjfa-30901	269	15	khairuddin	khairuddin	PROPN
cjfa-30901	269	16	,	,	PUNCT
cjfa-30901	269	17	s.k	s.k	PROPN
cjfa-30901	269	18	.	.	PROPN
cjfa-30901	269	19	(	(	PUNCT
cjfa-30901	269	20	2014	2014	NUM
cjfa-30901	269	21	)	)	PUNCT
cjfa-30901	269	22	.	.	PUNCT
cjfa-30901	270	1	detecting	detect	VERB
cjfa-30901	270	2	fraudulent	fraudulent	ADJ
cjfa-30901	270	3	reporting	reporting	NOUN
cjfa-30901	270	4	through	through	ADP
cjfa-30901	270	5	financial	financial	ADJ
cjfa-30901	270	6	statement	statement	NOUN
cjfa-30901	270	7	analysis	analysis	NOUN
cjfa-30901	270	8	.	.	PUNCT
cjfa-30901	271	1	journal	journal	NOUN
cjfa-30901	271	2	of	of	ADP
cjfa-30901	271	3	advanced	advanced	ADJ
cjfa-30901	271	4	management	management	NOUN
cjfa-30901	271	5	science	science	NOUN
cjfa-30901	271	6	,	,	PUNCT
cjfa-30901	271	7	2(1	2(1	NUM
cjfa-30901	271	8	)	)	PUNCT
cjfa-30901	271	9	,	,	PUNCT
cjfa-30901	271	10	17	17	NUM
cjfa-30901	271	11	-	-	SYM
cjfa-30901	271	12	22	22	NUM
cjfa-30901	271	13	.	.	PUNCT
cjfa-30901	272	1	https://dx.doi.org/10.12720/joams.2.1.17-22	https://dx.doi.org/10.12720/joams.2.1.17-22	X
cjfa-30901	272	2	.	.	PUNCT
cjfa-30901	273	1	eneh	eneh	PROPN
cjfa-30901	273	2	,	,	PUNCT
cjfa-30901	273	3	o.	o.	PROPN
cjfa-30901	273	4	(	(	PUNCT
cjfa-30901	273	5	2018	2018	NUM
cjfa-30901	273	6	)	)	PUNCT
cjfa-30901	273	7	.	.	PUNCT
cjfa-30901	274	1	board	board	NOUN
cjfa-30901	274	2	attributes	attribute	NOUN
cjfa-30901	274	3	and	and	CCONJ
cjfa-30901	274	4	financial	financial	ADJ
cjfa-30901	274	5	fraud	fraud	NOUN
cjfa-30901	274	6	likelihood	likelihood	NOUN
cjfa-30901	274	7	in	in	ADP
cjfa-30901	274	8	nigeria	nigeria	PROPN
cjfa-30901	274	9	.	.	PUNCT
cjfa-30901	275	1	idosr	idosr	ADJ
cjfa-30901	275	2	journal	journal	NOUN
cjfa-30901	275	3	of	of	ADP
cjfa-30901	275	4	humanities	humanity	NOUN
cjfa-30901	275	5	and	and	CCONJ
cjfa-30901	275	6	social	social	ADJ
cjfa-30901	275	7	sciences	science	NOUN
cjfa-30901	275	8	,	,	PUNCT
cjfa-30901	275	9	3(2	3(2	NUM
cjfa-30901	275	10	)	)	PUNCT
cjfa-30901	275	11	,	,	PUNCT
cjfa-30901	275	12	89	89	NUM
cjfa-30901	275	13	-	-	SYM
cjfa-30901	275	14	99	99	NUM
cjfa-30901	275	15	.	.	PUNCT
cjfa-30901	276	1	fama	fama	PROPN
cjfa-30901	276	2	,	,	PUNCT
cjfa-30901	276	3	e.f	e.f	PROPN
cjfa-30901	276	4	.	.	PROPN
cjfa-30901	276	5	,	,	PUNCT
cjfa-30901	276	6	&	&	CCONJ
cjfa-30901	276	7	jensen	jensen	PROPN
cjfa-30901	276	8	,	,	PUNCT
cjfa-30901	276	9	m.	m.	NOUN
cjfa-30901	276	10	(	(	PUNCT
cjfa-30901	276	11	1983	1983	NUM
cjfa-30901	276	12	)	)	PUNCT
cjfa-30901	276	13	.	.	PUNCT
cjfa-30901	277	1	separation	separation	NOUN
cjfa-30901	277	2	of	of	ADP
cjfa-30901	277	3	ownership	ownership	NOUN
cjfa-30901	277	4	and	and	CCONJ
cjfa-30901	277	5	control	control	NOUN
cjfa-30901	277	6	.	.	PUNCT
cjfa-30901	278	1	journal	journal	PROPN
cjfa-30901	278	2	of	of	ADP
cjfa-30901	278	3	law	law	NOUN
cjfa-30901	278	4	and	and	CCONJ
cjfa-30901	278	5	economics	economic	NOUN
cjfa-30901	278	6	,	,	PUNCT
cjfa-30901	278	7	26(2	26(2	NUM
cjfa-30901	278	8	)	)	PUNCT
cjfa-30901	278	9	,	,	PUNCT
cjfa-30901	278	10	301	301	NUM
cjfa-30901	278	11	-	-	SYM
cjfa-30901	278	12	325	325	NUM
cjfa-30901	278	13	.	.	PUNCT
cjfa-30901	279	1	https://dx.doi.org/10.1086/467037	https://dx.doi.org/10.1086/467037	PROPN
cjfa-30901	279	2	.	.	PUNCT
cjfa-30901	280	1	freeman	freeman	PROPN
cjfa-30901	280	2	,	,	PUNCT
cjfa-30901	280	3	r.e	r.e	PROPN
cjfa-30901	280	4	.	.	PROPN
cjfa-30901	280	5	(	(	PUNCT
cjfa-30901	280	6	1984	1984	NUM
cjfa-30901	280	7	)	)	PUNCT
cjfa-30901	280	8	.	.	PUNCT
cjfa-30901	281	1	strategic	strategic	ADJ
cjfa-30901	281	2	management	management	NOUN
cjfa-30901	281	3	:	:	PUNCT
cjfa-30901	281	4	a	a	DET
cjfa-30901	281	5	stakeholder	stakeholder	NOUN
cjfa-30901	281	6	approach	approach	NOUN
cjfa-30901	281	7	.	.	PUNCT
cjfa-30901	282	1	london	london	PROPN
cjfa-30901	282	2	:	:	PUNCT
cjfa-30901	282	3	pitman	pitman	NOUN
cjfa-30901	282	4	.	.	PUNCT
cjfa-30901	283	1	greene	greene	PROPN
cjfa-30901	283	2	,	,	PUNCT
cjfa-30901	283	3	w.	w.	PROPN
cjfa-30901	283	4	(	(	PUNCT
cjfa-30901	283	5	2008	2008	NUM
cjfa-30901	283	6	)	)	PUNCT
cjfa-30901	283	7	.	.	PUNCT
cjfa-30901	284	1	econometric	econometric	ADJ
cjfa-30901	284	2	analysis	analysis	NOUN
cjfa-30901	284	3	.	.	PUNCT
cjfa-30901	285	1	upper	upper	ADJ
cjfa-30901	285	2	saddle	saddle	PROPN
cjfa-30901	285	3	river	river	NOUN
cjfa-30901	285	4	,	,	PUNCT
cjfa-30901	285	5	new	new	PROPN
cjfa-30901	285	6	jersey	jersey	PROPN
cjfa-30901	285	7	:	:	PUNCT
cjfa-30901	285	8	prentice	prentice	NOUN
cjfa-30901	285	9	-	-	PUNCT
cjfa-30901	285	10	hall	hall	NOUN
cjfa-30901	285	11	.	.	PUNCT
cjfa-30901	286	1	gupta	gupta	PROPN
cjfa-30901	286	2	,	,	PUNCT
cjfa-30901	286	3	r.	r.	PROPN
cjfa-30901	286	4	,	,	PUNCT
cjfa-30901	286	5	&	&	CCONJ
cjfa-30901	286	6	gill	gill	PROPN
cjfa-30901	286	7	,	,	PUNCT
cjfa-30901	286	8	s.n	s.n	PROPN
cjfa-30901	286	9	.	.	PROPN
cjfa-30901	286	10	(	(	PUNCT
cjfa-30901	286	11	2012	2012	NUM
cjfa-30901	286	12	)	)	PUNCT
cjfa-30901	286	13	.	.	PUNCT
cjfa-30901	287	1	prevention	prevention	NOUN
cjfa-30901	287	2	and	and	CCONJ
cjfa-30901	287	3	detection	detection	NOUN
cjfa-30901	287	4	of	of	ADP
cjfa-30901	287	5	financial	financial	ADJ
cjfa-30901	287	6	statement	statement	NOUN
cjfa-30901	287	7	fraud	fraud	NOUN
cjfa-30901	287	8	–	–	PUNCT
cjfa-30901	287	9	an	an	DET
cjfa-30901	287	10	implementation	implementation	NOUN
cjfa-30901	287	11	of	of	ADP
cjfa-30901	287	12	data	data	NOUN
cjfa-30901	287	13	mining	mining	NOUN
cjfa-30901	287	14	framework	framework	NOUN
cjfa-30901	287	15	.	.	PUNCT
cjfa-30901	288	1	international	international	ADJ
cjfa-30901	288	2	journal	journal	NOUN
cjfa-30901	288	3	of	of	ADP
cjfa-30901	288	4	advanced	advanced	ADJ
cjfa-30901	288	5	computer	computer	NOUN
cjfa-30901	288	6	science	science	NOUN
cjfa-30901	288	7	and	and	CCONJ
cjfa-30901	288	8	application	application	NOUN
cjfa-30901	288	9	,	,	PUNCT
cjfa-30901	288	10	3(8	3(8	NUM
cjfa-30901	288	11	)	)	PUNCT
cjfa-30901	288	12	,	,	PUNCT
cjfa-30901	288	13	150	150	NUM
cjfa-30901	288	14	-	-	SYM
cjfa-30901	288	15	156	156	NUM
cjfa-30901	288	16	.	.	PUNCT
cjfa-30901	289	1	hesselink	hesselink	PROPN
cjfa-30901	289	2	,	,	PUNCT
cjfa-30901	289	3	k.	k.	PROPN
cjfa-30901	289	4	(	(	PUNCT
cjfa-30901	289	5	2017	2017	NUM
cjfa-30901	289	6	)	)	PUNCT
cjfa-30901	289	7	.	.	PUNCT
cjfa-30901	290	1	board	board	NOUN
cjfa-30901	290	2	composition	composition	NOUN
cjfa-30901	290	3	and	and	CCONJ
cjfa-30901	290	4	corporate	corporate	ADJ
cjfa-30901	290	5	sustainability	sustainability	NOUN
cjfa-30901	290	6	reporting	report	VERB
cjfa-30901	290	7	quality	quality	NOUN
cjfa-30901	290	8	.	.	PUNCT
cjfa-30901	291	1	msc	msc	PROPN
cjfa-30901	291	2	thesis	thesis	PROPN
cjfa-30901	291	3	.	.	PUNCT
cjfa-30901	292	1	netherlands	netherlands	PROPN
cjfa-30901	292	2	:	:	PUNCT
cjfa-30901	292	3	nijmegen	nijmegen	PROPN
cjfa-30901	292	4	school	school	NOUN
cjfa-30901	292	5	of	of	ADP
cjfa-30901	292	6	management	management	NOUN
cjfa-30901	292	7	,	,	PUNCT
cjfa-30901	292	8	radbound	radbound	NOUN
cjfa-30901	292	9	university	university	NOUN
cjfa-30901	292	10	.	.	PUNCT
cjfa-30901	293	1	hogan	hogan	PROPN
cjfa-30901	293	2	,	,	PUNCT
cjfa-30901	293	3	e.c	e.c	PROPN
cjfa-30901	293	4	.	.	PROPN
cjfa-30901	293	5	,	,	PUNCT
cjfa-30901	293	6	rezaee	rezaee	PROPN
cjfa-30901	293	7	,	,	PUNCT
cjfa-30901	293	8	z.	z.	PROPN
cjfa-30901	293	9	,	,	PUNCT
cjfa-30901	293	10	riley	riley	PROPN
cjfa-30901	293	11	,	,	PUNCT
cjfa-30901	293	12	a.r	a.r	PROPN
cjfa-30901	293	13	.	.	PROPN
cjfa-30901	293	14	,	,	PUNCT
cjfa-30901	293	15	&	&	CCONJ
cjfa-30901	293	16	velury	velury	PROPN
cjfa-30901	293	17	,	,	PUNCT
cjfa-30901	293	18	k.u	k.u	PROPN
cjfa-30901	293	19	.	.	PROPN
cjfa-30901	293	20	(	(	PUNCT
cjfa-30901	293	21	2008	2008	NUM
cjfa-30901	293	22	)	)	PUNCT
cjfa-30901	293	23	.	.	PUNCT
cjfa-30901	294	1	financial	financial	ADJ
cjfa-30901	294	2	statement	statement	NOUN
cjfa-30901	294	3	fraud	fraud	NOUN
cjfa-30901	294	4	:	:	PUNCT
cjfa-30901	294	5	insights	insight	NOUN
cjfa-30901	294	6	from	from	ADP
cjfa-30901	294	7	academic	academic	ADJ
cjfa-30901	294	8	literature	literature	NOUN
cjfa-30901	294	9	.	.	PUNCT
cjfa-30901	295	1	american	american	PROPN
cjfa-30901	295	2	accounting	accounting	PROPN
cjfa-30901	295	3	association	association	PROPN
cjfa-30901	295	4	,	,	PUNCT
cjfa-30901	295	5	27(2	27(2	PROPN
cjfa-30901	295	6	)	)	PUNCT
cjfa-30901	295	7	,	,	PUNCT
cjfa-30901	295	8	231	231	NUM
cjfa-30901	295	9	-	-	SYM
cjfa-30901	295	10	252	252	NUM
cjfa-30901	295	11	.	.	PUNCT
cjfa-30901	296	1	https://dx.doi.org/10.2308/aud.2008.27.231	https://dx.doi.org/10.2308/aud.2008.27.231	PROPN
cjfa-30901	296	2	.	.	PUNCT
cjfa-30901	297	1	hosmer	hosmer	PROPN
cjfa-30901	297	2	,	,	PUNCT
cjfa-30901	297	3	d.w	d.w	PROPN
cjfa-30901	297	4	.	.	PROPN
cjfa-30901	297	5	,	,	PUNCT
cjfa-30901	297	6	&	&	CCONJ
cjfa-30901	297	7	lemeshow	lemeshow	PROPN
cjfa-30901	297	8	,	,	PUNCT
cjfa-30901	297	9	s.	s.	PROPN
cjfa-30901	297	10	(	(	PUNCT
cjfa-30901	297	11	1989	1989	NUM
cjfa-30901	297	12	)	)	PUNCT
cjfa-30901	297	13	.	.	PUNCT
cjfa-30901	298	1	applied	apply	VERB
cjfa-30901	298	2	logistic	logistic	ADJ
cjfa-30901	298	3	regression	regression	NOUN
cjfa-30901	298	4	.	.	PUNCT
cjfa-30901	299	1	new	new	PROPN
cjfa-30901	299	2	york	york	PROPN
cjfa-30901	299	3	:	:	PUNCT
cjfa-30901	299	4	john	john	PROPN
cjfa-30901	299	5	wiley	wiley	PROPN
cjfa-30901	299	6	&	&	CCONJ
cjfa-30901	299	7	sons	son	NOUN
cjfa-30901	299	8	.	.	PUNCT
cjfa-30901	300	1	ilaboya	ilaboya	PROPN
cjfa-30901	300	2	,	,	PUNCT
cjfa-30901	300	3	j.o	j.o	PROPN
cjfa-30901	300	4	.	.	PROPN
cjfa-30901	300	5	,	,	PUNCT
cjfa-30901	300	6	&	&	CCONJ
cjfa-30901	300	7	lodikero	lodikero	NOUN
cjfa-30901	300	8	,	,	PUNCT
cjfa-30901	300	9	o.	o.	NOUN
cjfa-30901	300	10	(	(	PUNCT
cjfa-30901	300	11	2017	2017	NUM
cjfa-30901	300	12	)	)	PUNCT
cjfa-30901	300	13	.	.	PUNCT
cjfa-30901	301	1	board	board	NOUN
cjfa-30901	301	2	independence	independence	NOUN
cjfa-30901	301	3	and	and	CCONJ
cjfa-30901	301	4	financial	financial	ADJ
cjfa-30901	301	5	statement	statement	NOUN
cjfa-30901	301	6	fraud	fraud	NOUN
cjfa-30901	301	7	:	:	PUNCT
cjfa-30901	301	8	a	a	DET
cjfa-30901	301	9	moderating	moderate	VERB
cjfa-30901	301	10	effect	effect	NOUN
cjfa-30901	301	11	of	of	ADP
cjfa-30901	301	12	female	female	ADJ
cjfa-30901	301	13	gender	gender	NOUN
cjfa-30901	301	14	diversity	diversity	NOUN
cjfa-30901	301	15	.	.	PUNCT
cjfa-30901	302	1	accounting	accounting	NOUN
cjfa-30901	302	2	and	and	CCONJ
cjfa-30901	302	3	taxation	taxation	NOUN
cjfa-30901	302	4	review	review	NOUN
cjfa-30901	302	5	,	,	PUNCT
cjfa-30901	302	6	1(1	1(1	NUM
cjfa-30901	302	7	)	)	PUNCT
cjfa-30901	302	8	,	,	PUNCT
cjfa-30901	302	9	196	196	NUM
cjfa-30901	302	10	-	-	SYM
cjfa-30901	302	11	221	221	NUM
cjfa-30901	302	12	.	.	PUNCT
cjfa-30901	303	1	jensen	jensen	PROPN
cjfa-30901	303	2	,	,	PUNCT
cjfa-30901	303	3	m.	m.	NOUN
cjfa-30901	303	4	,	,	PUNCT
cjfa-30901	303	5	&	&	CCONJ
cjfa-30901	303	6	meckling	meckling	PROPN
cjfa-30901	303	7	,	,	PUNCT
cjfa-30901	303	8	w.	w.	NOUN
cjfa-30901	303	9	(	(	PUNCT
cjfa-30901	303	10	1976	1976	NUM
cjfa-30901	303	11	)	)	PUNCT
cjfa-30901	303	12	.	.	PUNCT
cjfa-30901	304	1	theory	theory	NOUN
cjfa-30901	304	2	of	of	ADP
cjfa-30901	304	3	the	the	DET
cjfa-30901	304	4	firm	firm	NOUN
cjfa-30901	304	5	:	:	PUNCT
cjfa-30901	304	6	managerial	managerial	ADJ
cjfa-30901	304	7	behavior	behavior	NOUN
cjfa-30901	304	8	,	,	PUNCT
cjfa-30901	304	9	agency	agency	NOUN
cjfa-30901	304	10	costs	cost	NOUN
cjfa-30901	304	11	and	and	CCONJ
cjfa-30901	304	12	ownership	ownership	NOUN
cjfa-30901	304	13	structure	structure	NOUN
cjfa-30901	304	14	.	.	PUNCT
cjfa-30901	305	1	journal	journal	NOUN
cjfa-30901	305	2	of	of	ADP
cjfa-30901	305	3	financial	financial	ADJ
cjfa-30901	305	4	economics	economic	NOUN
cjfa-30901	305	5	3(4	3(4	NUM
cjfa-30901	305	6	)	)	PUNCT
cjfa-30901	305	7	,	,	PUNCT
cjfa-30901	305	8	305	305	NUM
cjfa-30901	305	9	-	-	SYM
cjfa-30901	305	10	360	360	NUM
cjfa-30901	305	11	.	.	PUNCT
cjfa-30901	306	1	https://	https://	PROPN
cjfa-30901	306	2	dx.doi.org/10.1016/0304-405x(76)90026-x	dx.doi.org/10.1016/0304-405x(76)90026-x	PROPN
cjfa-30901	306	3	.	.	PROPN
cjfa-30901	306	4	kankanamage	kankanamage	PROPN
cjfa-30901	306	5	,	,	PUNCT
cjfa-30901	306	6	c.a	c.a	PROPN
cjfa-30901	306	7	.	.	PROPN
cjfa-30901	306	8	(	(	PUNCT
cjfa-30901	306	9	2015	2015	NUM
cjfa-30901	306	10	)	)	PUNCT
cjfa-30901	306	11	.	.	PUNCT
cjfa-30901	307	1	the	the	DET
cjfa-30901	307	2	relationship	relationship	NOUN
cjfa-30901	307	3	between	between	ADP
cjfa-30901	307	4	board	board	NOUN
cjfa-30901	307	5	characteristics	characteristic	NOUN
cjfa-30901	307	6	and	and	CCONJ
cjfa-30901	307	7	earningsmanagement	earningsmanagement	NOUN
cjfa-30901	307	8	:	:	PUNCT
cjfa-30901	307	9	evidence	evidence	NOUN
cjfa-30901	307	10	from	from	ADP
cjfa-30901	307	11	sri	sri	PROPN
cjfa-30901	307	12	lankan	lankan	PROPN
cjfa-30901	307	13	listed	list	VERB
cjfa-30901	307	14	companies	company	NOUN
cjfa-30901	307	15	.	.	PUNCT
cjfa-30901	308	1	kelaniya	kelaniya	PROPN
cjfa-30901	308	2	journal	journal	PROPN
cjfa-30901	308	3	of	of	ADP
cjfa-30901	308	4	management	management	NOUN
cjfa-30901	308	5	,	,	PUNCT
cjfa-30901	308	6	4(2	4(2	NUM
cjfa-30901	308	7	)	)	PUNCT
cjfa-30901	308	8	,	,	PUNCT
cjfa-30901	308	9	36	36	NUM
cjfa-30901	308	10	-	-	SYM
cjfa-30901	308	11	43	43	NUM
cjfa-30901	308	12	.	.	PUNCT
cjfa-30901	309	1	https://dx.doi.org/10.4038/kjm.v4i2.7499	https://dx.doi.org/10.4038/kjm.v4i2.7499	PROPN
cjfa-30901	309	2	.	.	PUNCT
cjfa-30901	310	1	klein	klein	PROPN
cjfa-30901	310	2	,	,	PUNCT
cjfa-30901	310	3	a.	a.	PROPN
cjfa-30901	310	4	(	(	PUNCT
cjfa-30901	310	5	2002	2002	NUM
cjfa-30901	310	6	)	)	PUNCT
cjfa-30901	310	7	.	.	PUNCT
cjfa-30901	311	1	audit	audit	NOUN
cjfa-30901	311	2	committee	committee	PROPN
cjfa-30901	311	3	,	,	PUNCT
cjfa-30901	311	4	board	board	NOUN
cjfa-30901	311	5	of	of	ADP
cjfa-30901	311	6	director	director	NOUN
cjfa-30901	311	7	characteristics	characteristic	NOUN
cjfa-30901	311	8	and	and	CCONJ
cjfa-30901	311	9	earnings	earning	NOUN
cjfa-30901	311	10	management	management	NOUN
cjfa-30901	311	11	.	.	PUNCT
cjfa-30901	312	1	journal	journal	NOUN
cjfa-30901	312	2	of	of	ADP
cjfa-30901	312	3	accounting	accounting	NOUN
cjfa-30901	312	4	and	and	CCONJ
cjfa-30901	312	5	economics	economic	NOUN
cjfa-30901	312	6	,	,	PUNCT
cjfa-30901	312	7	33(3	33(3	NOUN
cjfa-30901	312	8	)	)	PUNCT
cjfa-30901	312	9	,	,	PUNCT
cjfa-30901	312	10	375	375	NUM
cjfa-30901	312	11	-	-	SYM
cjfa-30901	312	12	400	400	NUM
cjfa-30901	312	13	.	.	PUNCT
cjfa-30901	313	1	https://dx.doi	https://dx.doi	NOUN
cjfa-30901	313	2	.	.	PUNCT
cjfa-30901	314	1	org/10.1016	org/10.1016	PROPN
cjfa-30901	314	2	/	/	SYM
cjfa-30901	314	3	s0165	s0165	VERB
cjfa-30901	314	4	-	-	PUNCT
cjfa-30901	314	5	4101(02)00059	4101(02)00059	NUM
cjfa-30901	314	6	-	-	PUNCT
cjfa-30901	314	7	9	9	NUM
cjfa-30901	314	8	.	.	PUNCT
cjfa-30901	314	9	board	board	NOUN
cjfa-30901	314	10	characteristics	characteristic	NOUN
cjfa-30901	314	11	and	and	CCONJ
cjfa-30901	314	12	the	the	DET
cjfa-30901	314	13	likelihood	likelihood	NOUN
cjfa-30901	314	14	…	…	PUNCT
cjfa-30901	314	15	75	75	NUM
cjfa-30901	314	16	kozlov	kozlov	PROPN
cjfa-30901	314	17	,	,	PUNCT
cjfa-30901	314	18	m.	m.	NOUN
cjfa-30901	314	19	,	,	PUNCT
cjfa-30901	314	20	hurtado	hurtado	NOUN
cjfa-30901	314	21	-	-	PUNCT
cjfa-30901	314	22	guarin	guarin	NOUN
cjfa-30901	314	23	,	,	PUNCT
cjfa-30901	314	24	j.	j.	PROPN
cjfa-30901	314	25	,	,	PUNCT
cjfa-30901	314	26	&	&	CCONJ
cjfa-30901	314	27	trakulhoon	trakulhoon	NOUN
cjfa-30901	314	28	,	,	PUNCT
cjfa-30901	314	29	p.	p.	NOUN
cjfa-30901	314	30	(	(	PUNCT
cjfa-30901	314	31	2018	2018	NUM
cjfa-30901	314	32	)	)	PUNCT
cjfa-30901	314	33	.	.	PUNCT
cjfa-30901	315	1	forensic	forensic	ADJ
cjfa-30901	315	2	accounting	accounting	NOUN
cjfa-30901	315	3	:	:	PUNCT
cjfa-30901	315	4	detecting	detect	VERB
cjfa-30901	315	5	financial	financial	ADJ
cjfa-30901	315	6	fraud	fraud	NOUN
cjfa-30901	315	7	.	.	PUNCT
cjfa-30901	316	1	worldquant	worldquant	PROPN
cjfa-30901	316	2	perspective	perspective	PROPN
cjfa-30901	316	3	.	.	PUNCT
cjfa-30901	317	1	https://www.weareworldquant.com/	https://www.weareworldquant.com/	PROPN
cjfa-30901	317	2	en	en	PROPN
cjfa-30901	317	3	/	/	SYM
cjfa-30901	317	4	thought	thought	NOUN
cjfa-30901	317	5	-	-	PUNCT
cjfa-30901	317	6	leadership	leadership	NOUN
cjfa-30901	317	7	/	/	SYM
cjfa-30901	317	8	forensic	forensic	NOUN
cjfa-30901	317	9	-	-	PUNCT
cjfa-30901	317	10	accounting	accounting	NOUN
cjfa-30901	317	11	-	-	PUNCT
cjfa-30901	317	12	detecting	detect	VERB
cjfa-30901	317	13	-	-	PUNCT
cjfa-30901	317	14	financial	financial	ADJ
cjfa-30901	317	15	-	-	PUNCT
cjfa-30901	317	16	fraud	fraud	NOUN
cjfa-30901	317	17	(	(	PUNCT
cjfa-30901	317	18	accessed	access	VERB
cjfa-30901	317	19	:	:	PUNCT
cjfa-30901	317	20	29.12.2019	29.12.2019	NUM
cjfa-30901	317	21	)	)	PUNCT
cjfa-30901	317	22	.	.	PUNCT
cjfa-30901	318	1	lipton	lipton	PROPN
cjfa-30901	318	2	,	,	PUNCT
cjfa-30901	318	3	m.	m.	NOUN
cjfa-30901	318	4	,	,	PUNCT
cjfa-30901	318	5	&	&	CCONJ
cjfa-30901	318	6	lorsch	lorsch	PROPN
cjfa-30901	318	7	,	,	PUNCT
cjfa-30901	318	8	j.w	j.w	PROPN
cjfa-30901	318	9	.	.	PROPN
cjfa-30901	318	10	(	(	PUNCT
cjfa-30901	318	11	1992	1992	NUM
cjfa-30901	318	12	)	)	PUNCT
cjfa-30901	318	13	.	.	PUNCT
cjfa-30901	319	1	a	a	DET
cjfa-30901	319	2	modest	modest	ADJ
cjfa-30901	319	3	proposal	proposal	NOUN
cjfa-30901	319	4	for	for	ADP
cjfa-30901	319	5	improved	improve	VERB
cjfa-30901	319	6	corporate	corporate	ADJ
cjfa-30901	319	7	governance	governance	NOUN
cjfa-30901	319	8	.	.	PUNCT
cjfa-30901	320	1	the	the	DET
cjfa-30901	320	2	business	business	NOUN
cjfa-30901	320	3	lawyer	lawyer	NOUN
cjfa-30901	320	4	,	,	PUNCT
cjfa-30901	320	5	48(1	48(1	NOUN
cjfa-30901	320	6	)	)	PUNCT
cjfa-30901	320	7	,	,	PUNCT
cjfa-30901	320	8	59	59	NUM
cjfa-30901	320	9	-	-	SYM
cjfa-30901	320	10	77	77	NUM
cjfa-30901	320	11	.	.	PUNCT
cjfa-30901	321	1	lotfi	lotfi	PROPN
cjfa-30901	321	2	,	,	PUNCT
cjfa-30901	321	3	n.	n.	NOUN
cjfa-30901	321	4	,	,	PUNCT
cjfa-30901	321	5	&	&	CCONJ
cjfa-30901	321	6	chadegani	chadegani	PROPN
cjfa-30901	321	7	,	,	PUNCT
cjfa-30901	321	8	a.a	a.a	PROPN
cjfa-30901	321	9	.	.	PROPN
cjfa-30901	321	10	(	(	PUNCT
cjfa-30901	321	11	2017	2017	NUM
cjfa-30901	321	12	)	)	PUNCT
cjfa-30901	321	13	.	.	PUNCT
cjfa-30901	322	1	detecting	detect	VERB
cjfa-30901	322	2	corporate	corporate	ADJ
cjfa-30901	322	3	financial	financial	ADJ
cjfa-30901	322	4	fraud	fraud	NOUN
cjfa-30901	322	5	using	use	VERB
cjfa-30901	322	6	beneish	beneish	PROPN
cjfa-30901	322	7	mscore	mscore	PROPN
cjfa-30901	322	8	model	model	PROPN
cjfa-30901	322	9	.	.	PUNCT
cjfa-30901	323	1	international	international	ADJ
cjfa-30901	323	2	journal	journal	PROPN
cjfa-30901	323	3	of	of	ADP
cjfa-30901	323	4	finance	finance	NOUN
cjfa-30901	323	5	and	and	CCONJ
cjfa-30901	323	6	managerial	managerial	ADJ
cjfa-30901	323	7	accounting	accounting	NOUN
cjfa-30901	323	8	,	,	PUNCT
cjfa-30901	323	9	2(8	2(8	NUM
cjfa-30901	323	10	)	)	PUNCT
cjfa-30901	323	11	,	,	PUNCT
cjfa-30901	323	12	29	29	NUM
cjfa-30901	323	13	-	-	SYM
cjfa-30901	323	14	34	34	NUM
cjfa-30901	323	15	.	.	PUNCT
cjfa-30901	324	1	mahama	mahama	PROPN
cjfa-30901	324	2	,	,	PUNCT
cjfa-30901	324	3	m.	m.	NOUN
cjfa-30901	324	4	(	(	PUNCT
cjfa-30901	324	5	2015	2015	NUM
cjfa-30901	324	6	)	)	PUNCT
cjfa-30901	324	7	.	.	PUNCT
cjfa-30901	325	1	detecting	detect	VERB
cjfa-30901	325	2	corporate	corporate	ADJ
cjfa-30901	325	3	fraud	fraud	NOUN
cjfa-30901	325	4	and	and	CCONJ
cjfa-30901	325	5	financial	financial	ADJ
cjfa-30901	325	6	distress	distress	NOUN
cjfa-30901	325	7	using	use	VERB
cjfa-30901	325	8	the	the	DET
cjfa-30901	325	9	atman	atman	NOUN
cjfa-30901	325	10	and	and	CCONJ
cjfa-30901	325	11	beneish	beneish	ADJ
cjfa-30901	325	12	models	model	NOUN
cjfa-30901	325	13	.	.	PUNCT
cjfa-30901	326	1	international	international	ADJ
cjfa-30901	326	2	journal	journal	PROPN
cjfa-30901	326	3	economics	economic	NOUN
cjfa-30901	326	4	,	,	PUNCT
cjfa-30901	326	5	commerce	commerce	NOUN
cjfa-30901	326	6	and	and	CCONJ
cjfa-30901	326	7	management	management	NOUN
cjfa-30901	326	8	,	,	PUNCT
cjfa-30901	326	9	3(1	3(1	NUM
cjfa-30901	326	10	)	)	PUNCT
cjfa-30901	326	11	,	,	PUNCT
cjfa-30901	326	12	1	1	NUM
cjfa-30901	326	13	-	-	SYM
cjfa-30901	326	14	18	18	NUM
cjfa-30901	326	15	mahdi	mahdi	PROPN
cjfa-30901	326	16	,	,	PUNCT
cjfa-30901	326	17	o.	o.	PROPN
cjfa-30901	326	18	,	,	PUNCT
cjfa-30901	326	19	qingfei	qingfei	NOUN
cjfa-30901	326	20	,	,	PUNCT
cjfa-30901	326	21	m.	m.	NOUN
cjfa-30901	326	22	,	,	PUNCT
cjfa-30901	326	23	vahab	vahab	NOUN
cjfa-30901	326	24	,	,	PUNCT
cjfa-30901	326	25	m.	m.	NOUN
cjfa-30901	326	26	,	,	PUNCT
cjfa-30901	326	27	&	&	CCONJ
cjfa-30901	326	28	muhammad	muhammad	PROPN
cjfa-30901	326	29	,	,	PUNCT
cjfa-30901	326	30	p.	p.	NOUN
cjfa-30901	326	31	(	(	PUNCT
cjfa-30901	326	32	2019	2019	NUM
cjfa-30901	326	33	)	)	PUNCT
cjfa-30901	326	34	.	.	PUNCT
cjfa-30901	327	1	the	the	DET
cjfa-30901	327	2	efficacy	efficacy	NOUN
cjfa-30901	327	3	of	of	ADP
cjfa-30901	327	4	predictive	predictive	ADJ
cjfa-30901	327	5	methods	method	NOUN
cjfa-30901	327	6	in	in	ADP
cjfa-30901	327	7	financial	financial	ADJ
cjfa-30901	327	8	statement	statement	NOUN
cjfa-30901	327	9	.	.	PUNCT
cjfa-30901	328	1	discrete	discrete	ADJ
cjfa-30901	328	2	dynamics	dynamic	NOUN
cjfa-30901	328	3	in	in	ADP
cjfa-30901	328	4	nature	nature	NOUN
cjfa-30901	328	5	society	society	NOUN
cjfa-30901	328	6	,	,	PUNCT
cjfa-30901	328	7	1	1	NUM
cjfa-30901	328	8	-	-	SYM
cjfa-30901	328	9	12	12	NUM
cjfa-30901	328	10	.	.	PUNCT
cjfa-30901	329	1	https://	https://	PROPN
cjfa-30901	329	2	dx.doi.org/10.1155/2019/4989140	dx.doi.org/10.1155/2019/4989140	PROPN
cjfa-30901	329	3	.	.	PUNCT
cjfa-30901	330	1	ofoegbu	ofoegbu	PROPN
cjfa-30901	330	2	,	,	PUNCT
cjfa-30901	330	3	g.n	g.n	PROPN
cjfa-30901	330	4	.	.	PROPN
cjfa-30901	330	5	,	,	PUNCT
cjfa-30901	330	6	odoemelam	odoemelam	PROPN
cjfa-30901	330	7	,	,	PUNCT
cjfa-30901	330	8	n.	n.	NOUN
cjfa-30901	330	9	,	,	PUNCT
cjfa-30901	330	10	&	&	CCONJ
cjfa-30901	330	11	okafor	okafor	PROPN
cjfa-30901	330	12	,	,	PUNCT
cjfa-30901	330	13	r.g	r.g	PROPN
cjfa-30901	330	14	.	.	PROPN
cjfa-30901	330	15	(	(	PUNCT
cjfa-30901	330	16	2018	2018	NUM
cjfa-30901	330	17	)	)	PUNCT
cjfa-30901	330	18	.	.	PUNCT
cjfa-30901	331	1	corporate	corporate	ADJ
cjfa-30901	331	2	board	board	NOUN
cjfa-30901	331	3	characteristics	characteristic	NOUN
cjfa-30901	331	4	and	and	CCONJ
cjfa-30901	331	5	environmental	environmental	ADJ
cjfa-30901	331	6	disclosure	disclosure	NOUN
cjfa-30901	331	7	quantity	quantity	NOUN
cjfa-30901	331	8	:	:	PUNCT
cjfa-30901	331	9	evidence	evidence	NOUN
cjfa-30901	331	10	from	from	ADP
cjfa-30901	331	11	south	south	PROPN
cjfa-30901	331	12	africa	africa	PROPN
cjfa-30901	331	13	(	(	PUNCT
cjfa-30901	331	14	integrated	integrate	VERB
cjfa-30901	331	15	reporting	reporting	NOUN
cjfa-30901	331	16	)	)	PUNCT
cjfa-30901	331	17	and	and	CCONJ
cjfa-30901	331	18	nigeria	nigeria	PROPN
cjfa-30901	331	19	(	(	PUNCT
cjfa-30901	331	20	traditional	traditional	ADJ
cjfa-30901	331	21	reporting	reporting	NOUN
cjfa-30901	331	22	)	)	PUNCT
cjfa-30901	331	23	.	.	PUNCT
cjfa-30901	332	1	cogent	cogent	NOUN
cjfa-30901	332	2	business	business	PROPN
cjfa-30901	332	3	&	&	CCONJ
cjfa-30901	332	4	management	management	PROPN
cjfa-30901	332	5	,	,	PUNCT
cjfa-30901	332	6	5	5	NUM
cjfa-30901	332	7	,	,	PUNCT
cjfa-30901	332	8	3	3	NUM
cjfa-30901	332	9	-	-	SYM
cjfa-30901	332	10	27	27	NUM
cjfa-30901	332	11	.	.	PUNCT
cjfa-30901	333	1	https://dx.doi.org/10.1080/23311975.2018.1551510	https://dx.doi.org/10.1080/23311975.2018.1551510	PROPN
cjfa-30901	333	2	.	.	PROPN
cjfa-30901	333	3	omoye	omoye	PROPN
cjfa-30901	333	4	,	,	PUNCT
cjfa-30901	333	5	s.a	s.a	PROPN
cjfa-30901	333	6	.	.	PROPN
cjfa-30901	333	7	,	,	PUNCT
cjfa-30901	333	8	&	&	CCONJ
cjfa-30901	333	9	eragbhe	eragbhe	NOUN
cjfa-30901	333	10	,	,	PUNCT
cjfa-30901	333	11	s.	s.	PROPN
cjfa-30901	333	12	(	(	PUNCT
cjfa-30901	333	13	2014	2014	NUM
cjfa-30901	333	14	)	)	PUNCT
cjfa-30901	333	15	.	.	PUNCT
cjfa-30901	334	1	accounting	accounting	NOUN
cjfa-30901	334	2	ratios	ratio	NOUN
cjfa-30901	334	3	and	and	CCONJ
cjfa-30901	334	4	false	false	ADJ
cjfa-30901	334	5	financial	financial	ADJ
cjfa-30901	334	6	statement	statement	NOUN
cjfa-30901	334	7	detection	detection	NOUN
cjfa-30901	334	8	:	:	PUNCT
cjfa-30901	334	9	evidence	evidence	NOUN
cjfa-30901	334	10	from	from	ADP
cjfa-30901	334	11	nigerian	nigerian	ADJ
cjfa-30901	334	12	quoted	quote	VERB
cjfa-30901	334	13	companies	company	NOUN
cjfa-30901	334	14	.	.	PUNCT
cjfa-30901	335	1	international	international	ADJ
cjfa-30901	335	2	journal	journal	PROPN
cjfa-30901	335	3	of	of	ADP
cjfa-30901	335	4	business	business	NOUN
cjfa-30901	335	5	and	and	CCONJ
cjfa-30901	335	6	social	social	ADJ
cjfa-30901	335	7	science	science	NOUN
cjfa-30901	335	8	,	,	PUNCT
cjfa-30901	335	9	5(7	5(7	NUM
cjfa-30901	335	10	)	)	PUNCT
cjfa-30901	335	11	,	,	PUNCT
cjfa-30901	335	12	206	206	NUM
cjfa-30901	335	13	-	-	SYM
cjfa-30901	335	14	215	215	NUM
cjfa-30901	335	15	.	.	PUNCT
cjfa-30901	336	1	onourah	onourah	PROPN
cjfa-30901	336	2	,	,	PUNCT
cjfa-30901	336	3	a.c	a.c	PROPN
cjfa-30901	336	4	.	.	PROPN
cjfa-30901	336	5	,	,	PUNCT
cjfa-30901	336	6	&	&	CCONJ
cjfa-30901	336	7	imene	imene	PROPN
cjfa-30901	336	8	,	,	PUNCT
cjfa-30901	336	9	o.f	o.f	PROPN
cjfa-30901	336	10	.	.	PROPN
cjfa-30901	336	11	(	(	PUNCT
cjfa-30901	336	12	2016	2016	NUM
cjfa-30901	336	13	)	)	PUNCT
cjfa-30901	336	14	.	.	PUNCT
cjfa-30901	337	1	corporate	corporate	ADJ
cjfa-30901	337	2	governance	governance	NOUN
cjfa-30901	337	3	and	and	CCONJ
cjfa-30901	337	4	financial	financial	ADJ
cjfa-30901	337	5	reporting	reporting	NOUN
cjfa-30901	337	6	quality	quality	NOUN
cjfa-30901	337	7	in	in	ADP
cjfa-30901	337	8	selected	select	VERB
cjfa-30901	337	9	nigerian	nigerian	ADJ
cjfa-30901	337	10	company	company	NOUN
cjfa-30901	337	11	.	.	PUNCT
cjfa-30901	338	1	international	international	ADJ
cjfa-30901	338	2	journal	journal	PROPN
cjfa-30901	338	3	of	of	ADP
cjfa-30901	338	4	management	management	NOUN
cjfa-30901	338	5	science	science	NOUN
cjfa-30901	338	6	and	and	CCONJ
cjfa-30901	338	7	business	business	NOUN
cjfa-30901	338	8	administration	administration	NOUN
cjfa-30901	338	9	,	,	PUNCT
cjfa-30901	338	10	2(3	2(3	NUM
cjfa-30901	338	11	)	)	PUNCT
cjfa-30901	338	12	,	,	PUNCT
cjfa-30901	338	13	7	7	NUM
cjfa-30901	338	14	-	-	SYM
cjfa-30901	338	15	16	16	NUM
cjfa-30901	338	16	.	.	PUNCT
cjfa-30901	339	1	park	park	NOUN
cjfa-30901	339	2	,	,	PUNCT
cjfa-30901	339	3	y.	y.	PROPN
cjfa-30901	339	4	,	,	PUNCT
cjfa-30901	339	5	&	&	CCONJ
cjfa-30901	339	6	shin	shin	PROPN
cjfa-30901	339	7	,	,	PUNCT
cjfa-30901	339	8	h.(2004	h.(2004	PROPN
cjfa-30901	339	9	)	)	PUNCT
cjfa-30901	339	10	.	.	PUNCT
cjfa-30901	340	1	board	board	NOUN
cjfa-30901	340	2	composition	composition	NOUN
cjfa-30901	340	3	and	and	CCONJ
cjfa-30901	340	4	earnings	earning	NOUN
cjfa-30901	340	5	management	management	NOUN
cjfa-30901	340	6	in	in	ADP
cjfa-30901	340	7	canada	canada	PROPN
cjfa-30901	340	8	.	.	PUNCT
cjfa-30901	341	1	journal	journal	PROPN
cjfa-30901	341	2	of	of	ADP
cjfa-30901	341	3	corporate	corporate	ADJ
cjfa-30901	341	4	finance	finance	NOUN
cjfa-30901	341	5	,	,	PUNCT
cjfa-30901	341	6	10(3	10(3	NUM
cjfa-30901	341	7	)	)	PUNCT
cjfa-30901	341	8	,	,	PUNCT
cjfa-30901	341	9	431	431	NUM
cjfa-30901	341	10	-	-	SYM
cjfa-30901	341	11	457	457	NUM
cjfa-30901	341	12	.	.	PUNCT
cjfa-30901	342	1	peasnell	peasnell	PROPN
cjfa-30901	342	2	,	,	PUNCT
cjfa-30901	342	3	k.v	k.v	PROPN
cjfa-30901	342	4	.	.	PROPN
cjfa-30901	342	5	,	,	PUNCT
cjfa-30901	342	6	pope	pope	PROPN
cjfa-30901	342	7	,	,	PUNCT
cjfa-30901	342	8	p.f	p.f	PROPN
cjfa-30901	342	9	.	.	PROPN
cjfa-30901	342	10	,	,	PUNCT
cjfa-30901	342	11	&	&	CCONJ
cjfa-30901	342	12	young	young	PROPN
cjfa-30901	342	13	,	,	PUNCT
cjfa-30901	342	14	s.	s.	PROPN
cjfa-30901	342	15	(	(	PUNCT
cjfa-30901	342	16	2000	2000	NUM
cjfa-30901	342	17	)	)	PUNCT
cjfa-30901	342	18	.	.	PUNCT
cjfa-30901	343	1	accrual	accrual	ADJ
cjfa-30901	343	2	management	management	NOUN
cjfa-30901	343	3	to	to	PART
cjfa-30901	343	4	meet	meet	VERB
cjfa-30901	343	5	earning	earn	VERB
cjfa-30901	343	6	targets	target	NOUN
cjfa-30901	343	7	:	:	PUNCT
cjfa-30901	343	8	uk	uk	PROPN
cjfa-30901	343	9	evidence	evidence	NOUN
cjfa-30901	343	10	preand	preand	VERB
cjfa-30901	343	11	post	post	ADJ
cjfa-30901	343	12	-	-	NOUN
cjfa-30901	343	13	cadbury	cadbury	ADJ
cjfa-30901	343	14	.	.	PUNCT
cjfa-30901	344	1	british	british	ADJ
cjfa-30901	344	2	accounting	accounting	PROPN
cjfa-30901	344	3	review	review	PROPN
cjfa-30901	344	4	,	,	PUNCT
cjfa-30901	344	5	32(4	32(4	NUM
cjfa-30901	344	6	)	)	PUNCT
cjfa-30901	344	7	,	,	PUNCT
cjfa-30901	344	8	415	415	NUM
cjfa-30901	344	9	-	-	SYM
cjfa-30901	344	10	445	445	NUM
cjfa-30901	344	11	.	.	PUNCT
cjfa-30901	345	1	https://dx.doi.org/10.1006/bare.2000.0134	https://dx.doi.org/10.1006/bare.2000.0134	PROPN
cjfa-30901	345	2	.	.	PUNCT
cjfa-30901	346	1	pfeffer	pfeffer	PROPN
cjfa-30901	346	2	,	,	PUNCT
cjfa-30901	346	3	j.	j.	PROPN
cjfa-30901	346	4	,	,	PUNCT
cjfa-30901	346	5	&	&	CCONJ
cjfa-30901	346	6	salancik	salancik	PROPN
cjfa-30901	346	7	,	,	PUNCT
cjfa-30901	346	8	g.r	g.r	PROPN
cjfa-30901	346	9	.	.	PUNCT
cjfa-30901	346	10	(	(	PUNCT
cjfa-30901	346	11	1978	1978	NUM
cjfa-30901	346	12	)	)	PUNCT
cjfa-30901	346	13	.	.	PUNCT
cjfa-30901	347	1	the	the	DET
cjfa-30901	347	2	external	external	ADJ
cjfa-30901	347	3	control	control	NOUN
cjfa-30901	347	4	of	of	ADP
cjfa-30901	347	5	organizations	organization	NOUN
cjfa-30901	347	6	:	:	PUNCT
cjfa-30901	347	7	a	a	DET
cjfa-30901	347	8	resource	resource	NOUN
cjfa-30901	347	9	dependence	dependence	NOUN
cjfa-30901	347	10	perspective	perspective	NOUN
cjfa-30901	347	11	.	.	PUNCT
cjfa-30901	348	1	new	new	PROPN
cjfa-30901	348	2	york	york	PROPN
cjfa-30901	348	3	:	:	PUNCT
cjfa-30901	348	4	harper	harper	PROPN
cjfa-30901	348	5	&	&	CCONJ
cjfa-30901	348	6	row	row	PROPN
cjfa-30901	348	7	.	.	PUNCT
cjfa-30901	349	1	popoola	popoola	PROPN
cjfa-30901	349	2	,	,	PUNCT
cjfa-30901	349	3	j.m.o	j.m.o	PROPN
cjfa-30901	349	4	.	.	PROPN
cjfa-30901	349	5	,	,	PUNCT
cjfa-30901	349	6	che	che	PROPN
cjfa-30901	349	7	-	-	PUNCT
cjfa-30901	349	8	ahmad	ahmad	PROPN
cjfa-30901	349	9	,	,	PUNCT
cjfa-30901	349	10	a.	a.	NOUN
cjfa-30901	349	11	,	,	PUNCT
cjfa-30901	349	12	&	&	CCONJ
cjfa-30901	349	13	samsudin	samsudin	PROPN
cjfa-30901	349	14	,	,	PUNCT
cjfa-30901	349	15	s.r	s.r	PROPN
cjfa-30901	349	16	.	.	PROPN
cjfa-30901	349	17	(	(	PUNCT
cjfa-30901	349	18	2014	2014	NUM
cjfa-30901	349	19	)	)	PUNCT
cjfa-30901	349	20	.	.	PUNCT
cjfa-30901	350	1	task	task	NOUN
cjfa-30901	350	2	performance	performance	NOUN
cjfa-30901	350	3	fraud	fraud	NOUN
cjfa-30901	350	4	risk	risk	NOUN
cjfa-30901	350	5	assessment	assessment	NOUN
cjfa-30901	350	6	on	on	ADP
cjfa-30901	350	7	forensic	forensic	ADJ
cjfa-30901	350	8	accountant	accountant	NOUN
cjfa-30901	350	9	and	and	CCONJ
cjfa-30901	350	10	auditor	auditor	NOUN
cjfa-30901	350	11	knowledge	knowledge	NOUN
cjfa-30901	350	12	and	and	CCONJ
cjfa-30901	350	13	mindset	mindset	NOUN
cjfa-30901	350	14	in	in	ADP
cjfa-30901	350	15	nigerian	nigerian	ADJ
cjfa-30901	350	16	public	public	ADJ
cjfa-30901	350	17	sector	sector	NOUN
cjfa-30901	350	18	.	.	PUNCT
cjfa-30901	351	1	risk	risk	NOUN
cjfa-30901	351	2	,	,	PUNCT
cjfa-30901	351	3	governance	governance	NOUN
cjfa-30901	351	4	and	and	CCONJ
cjfa-30901	351	5	control	control	NOUN
cjfa-30901	351	6	:	:	PUNCT
cjfa-30901	351	7	fianancial	fianancial	ADJ
cjfa-30901	351	8	markets	market	NOUN
cjfa-30901	351	9	&	&	CCONJ
cjfa-30901	351	10	institutions	institution	NOUN
cjfa-30901	351	11	,	,	PUNCT
cjfa-30901	351	12	4(3	4(3	NUM
cjfa-30901	351	13	)	)	PUNCT
cjfa-30901	351	14	,	,	PUNCT
cjfa-30901	351	15	84	84	NUM
cjfa-30901	351	16	-	-	SYM
cjfa-30901	351	17	90	90	NUM
cjfa-30901	351	18	.	.	PUNCT
cjfa-30901	352	1	https://dx.doi.org/10.22495/rgcv4i3clart2	https://dx.doi.org/10.22495/rgcv4i3clart2	PROPN
cjfa-30901	352	2	.	.	PUNCT
cjfa-30901	353	1	rezaee	rezaee	PROPN
cjfa-30901	353	2	,	,	PUNCT
cjfa-30901	353	3	z.	z.	PROPN
cjfa-30901	353	4	,	,	PUNCT
cjfa-30901	353	5	crumbley	crumbley	PROPN
cjfa-30901	353	6	,	,	PUNCT
cjfa-30901	353	7	d.l	d.l	PROPN
cjfa-30901	353	8	.	.	PROPN
cjfa-30901	353	9	,	,	PUNCT
cjfa-30901	353	10	&	&	CCONJ
cjfa-30901	353	11	elmore	elmore	PROPN
cjfa-30901	353	12	,	,	PUNCT
cjfa-30901	353	13	r.c	r.c	PROPN
cjfa-30901	353	14	.	.	PROPN
cjfa-30901	353	15	(	(	PUNCT
cjfa-30901	353	16	2010	2010	NUM
cjfa-30901	353	17	)	)	PUNCT
cjfa-30901	353	18	.	.	PUNCT
cjfa-30901	354	1	forensic	forensic	ADJ
cjfa-30901	354	2	accounting	accounting	NOUN
cjfa-30901	354	3	education	education	NOUN
cjfa-30901	354	4	:	:	PUNCT
cjfa-30901	354	5	a	a	DET
cjfa-30901	354	6	survey	survey	NOUN
cjfa-30901	354	7	of	of	ADP
cjfa-30901	354	8	academicians	academician	NOUN
cjfa-30901	354	9	and	and	CCONJ
cjfa-30901	354	10	practitioners	practitioner	NOUN
cjfa-30901	354	11	.	.	PUNCT
cjfa-30901	355	1	advances	advance	NOUN
cjfa-30901	355	2	in	in	ADP
cjfa-30901	355	3	accounting	accounting	NOUN
cjfa-30901	355	4	education	education	NOUN
cjfa-30901	355	5	,	,	PUNCT
cjfa-30901	355	6	forthcoming	forthcoming	ADJ
cjfa-30901	355	7	.	.	PUNCT
cjfa-30901	356	1	rodríguez	rodríguez	NOUN
cjfa-30901	356	2	-	-	PUNCT
cjfa-30901	356	3	ariza	ariza	PROPN
cjfa-30901	356	4	,	,	PUNCT
cjfa-30901	356	5	l.	l.	PROPN
cjfa-30901	356	6	,	,	PUNCT
cjfa-30901	356	7	garcía	garcía	ADJ
cjfa-30901	356	8	-	-	PUNCT
cjfa-30901	356	9	sánchez	sánchez	NOUN
cjfa-30901	356	10	,	,	PUNCT
cjfa-30901	356	11	i.	i.	PROPN
cjfa-30901	356	12	,	,	PUNCT
cjfa-30901	356	13	&	&	CCONJ
cjfa-30901	356	14	frías	fría	NOUN
cjfa-30901	356	15	-	-	PUNCT
cjfa-30901	356	16	aceituno	aceituno	PROPN
cjfa-30901	356	17	,	,	PUNCT
cjfa-30901	356	18	j.	j.	PROPN
cjfa-30901	356	19	(	(	PUNCT
cjfa-30901	356	20	2012	2012	NUM
cjfa-30901	356	21	)	)	PUNCT
cjfa-30901	356	22	.	.	PUNCT
cjfa-30901	357	1	the	the	DET
cjfa-30901	357	2	role	role	NOUN
cjfa-30901	357	3	of	of	ADP
cjfa-30901	357	4	the	the	DET
cjfa-30901	357	5	board	board	NOUN
cjfa-30901	357	6	in	in	ADP
cjfa-30901	357	7	achieving	achieve	VERB
cjfa-30901	357	8	integrated	integrate	VERB
cjfa-30901	357	9	financial	financial	ADJ
cjfa-30901	357	10	and	and	CCONJ
cjfa-30901	357	11	sustainability	sustainability	NOUN
cjfa-30901	357	12	reporting	reporting	NOUN
cjfa-30901	357	13	.	.	PUNCT
cjfa-30901	358	1	xv	xv	PROPN
cjfa-30901	359	1	encuentro	encuentro	PROPN
cjfa-30901	359	2	aeca	aeca	ADJ
cjfa-30901	359	3	,	,	PUNCT
cjfa-30901	359	4	ofir	ofir	NOUN
cjfa-30901	359	5	-	-	PUNCT
cjfa-30901	359	6	esposende	esposende	NOUN
cjfa-30901	359	7	,	,	PUNCT
cjfa-30901	359	8	4h	4h	NUM
cjfa-30901	359	9	,	,	PUNCT
cjfa-30901	359	10	1	1	NUM
cjfa-30901	359	11	-	-	SYM
cjfa-30901	359	12	22	22	NUM
cjfa-30901	359	13	.	.	PUNCT
cjfa-30901	360	1	saidu	saidu	PROPN
cjfa-30901	360	2	,	,	PUNCT
cjfa-30901	360	3	m.	m.	NOUN
cjfa-30901	360	4	,	,	PUNCT
cjfa-30901	360	5	&	&	CCONJ
cjfa-30901	360	6	aifuwa	aifuwa	PROPN
cjfa-30901	360	7	,	,	PUNCT
cjfa-30901	360	8	h.o	h.o	PROPN
cjfa-30901	360	9	.	.	PROPN
cjfa-30901	360	10	(	(	PUNCT
cjfa-30901	360	11	2020	2020	NUM
cjfa-30901	360	12	)	)	PUNCT
cjfa-30901	360	13	.	.	PUNCT
cjfa-30901	361	1	board	board	NOUN
cjfa-30901	361	2	characteristics	characteristic	NOUN
cjfa-30901	361	3	and	and	CCONJ
cjfa-30901	361	4	audit	audit	NOUN
cjfa-30901	361	5	quality	quality	NOUN
cjfa-30901	361	6	:	:	PUNCT
cjfa-30901	361	7	the	the	DET
cjfa-30901	361	8	moderating	moderate	VERB
cjfa-30901	361	9	role	role	NOUN
cjfa-30901	361	10	of	of	ADP
cjfa-30901	361	11	gender	gender	NOUN
cjfa-30901	361	12	diversity	diversity	NOUN
cjfa-30901	361	13	.	.	PUNCT
cjfa-30901	362	1	international	international	ADJ
cjfa-30901	362	2	journal	journal	PROPN
cjfa-30901	362	3	of	of	ADP
cjfa-30901	362	4	business	business	PROPN
cjfa-30901	362	5	&	&	CCONJ
cjfa-30901	362	6	law	law	PROPN
cjfa-30901	362	7	research	research	NOUN
cjfa-30901	362	8	,	,	PUNCT
cjfa-30901	362	9	8(1	8(1	NOUN
cjfa-30901	362	10	)	)	PUNCT
cjfa-30901	362	11	,	,	PUNCT
cjfa-30901	362	12	144	144	NUM
cjfa-30901	362	13	-	-	SYM
cjfa-30901	362	14	155	155	NUM
cjfa-30901	362	15	.	.	PUNCT
cjfa-30901	363	1	https://dx.doi.org/10.2139/ssrn.3544733	https://dx.doi.org/10.2139/ssrn.3544733	PROPN
cjfa-30901	363	2	.	.	PUNCT
cjfa-30901	364	1	m.	m.	NOUN
cjfa-30901	364	2	subair	subair	PROPN
cjfa-30901	364	3	,	,	PUNCT
cjfa-30901	364	4	r.	r.	PROPN
cjfa-30901	364	5	salman	salman	PROPN
cjfa-30901	364	6	,	,	PUNCT
cjfa-30901	364	7	a.	a.	PROPN
cjfa-30901	364	8	abolarin	abolarin	PROPN
cjfa-30901	364	9	,	,	PUNCT
cjfa-30901	364	10	a.	a.	PROPN
cjfa-30901	364	11	abdullahi	abdullahi	PROPN
cjfa-30901	364	12	,	,	PUNCT
cjfa-30901	364	13	a.	a.	NOUN
cjfa-30901	364	14	othman76	othman76	NOUN
cjfa-30901	364	15	saunders	saunder	NOUN
cjfa-30901	364	16	,	,	PUNCT
cjfa-30901	364	17	m.	m.	NOUN
cjfa-30901	364	18	,	,	PUNCT
cjfa-30901	364	19	lewis	lewis	PROPN
cjfa-30901	364	20	,	,	PUNCT
cjfa-30901	364	21	p.	p.	PROPN
cjfa-30901	364	22	,	,	PUNCT
cjfa-30901	364	23	&	&	CCONJ
cjfa-30901	364	24	thornhill	thornhill	PROPN
cjfa-30901	364	25	,	,	PUNCT
cjfa-30901	364	26	a.	a.	NOUN
cjfa-30901	364	27	(	(	PUNCT
cjfa-30901	364	28	2016	2016	NUM
cjfa-30901	364	29	)	)	PUNCT
cjfa-30901	364	30	.	.	PUNCT
cjfa-30901	365	1	research	research	NOUN
cjfa-30901	365	2	methods	method	NOUN
cjfa-30901	365	3	for	for	ADP
cjfa-30901	365	4	business	business	NOUN
cjfa-30901	365	5	students	student	NOUN
cjfa-30901	365	6	.	.	PUNCT
cjfa-30901	366	1	essex	essex	PROPN
cjfa-30901	366	2	,	,	PUNCT
cjfa-30901	366	3	england	england	PROPN
cjfa-30901	366	4	:	:	PUNCT
cjfa-30901	366	5	pearson	pearson	PROPN
cjfa-30901	366	6	education	education	PROPN
cjfa-30901	366	7	limited	limit	VERB
cjfa-30901	366	8	.	.	PUNCT
cjfa-30901	367	1	supri	supri	NOUN
cjfa-30901	367	2	,	,	PUNCT
cjfa-30901	367	3	z.	z.	PROPN
cjfa-30901	367	4	,	,	PUNCT
cjfa-30901	367	5	rura	rura	PROPN
cjfa-30901	367	6	,	,	PUNCT
cjfa-30901	367	7	y.	y.	PROPN
cjfa-30901	367	8	,	,	PUNCT
cjfa-30901	367	9	&	&	CCONJ
cjfa-30901	367	10	pontoh	pontoh	PROPN
cjfa-30901	367	11	,	,	PUNCT
cjfa-30901	367	12	t.g	t.g	PROPN
cjfa-30901	367	13	.	.	PROPN
cjfa-30901	367	14	(	(	PUNCT
cjfa-30901	367	15	2018	2018	NUM
cjfa-30901	367	16	)	)	PUNCT
cjfa-30901	367	17	.	.	PUNCT
cjfa-30901	368	1	detection	detection	NOUN
cjfa-30901	368	2	of	of	ADP
cjfa-30901	368	3	fraudulent	fraudulent	ADJ
cjfa-30901	368	4	financial	financial	ADJ
cjfa-30901	368	5	statements	statement	NOUN
cjfa-30901	368	6	with	with	ADP
cjfa-30901	368	7	fraud	fraud	NOUN
cjfa-30901	368	8	diamond	diamond	NOUN
cjfa-30901	368	9	.	.	PUNCT
cjfa-30901	369	1	journal	journal	PROPN
cjfa-30901	369	2	of	of	ADP
cjfa-30901	369	3	research	research	NOUN
cjfa-30901	369	4	in	in	ADP
cjfa-30901	369	5	business	business	NOUN
cjfa-30901	369	6	and	and	CCONJ
cjfa-30901	369	7	management	management	NOUN
cjfa-30901	369	8	,	,	PUNCT
cjfa-30901	369	9	6(5	6(5	NUM
cjfa-30901	369	10	)	)	PUNCT
cjfa-30901	369	11	,	,	PUNCT
cjfa-30901	369	12	39	39	NUM
cjfa-30901	369	13	-	-	SYM
cjfa-30901	369	14	45	45	NUM
cjfa-30901	369	15	.	.	PUNCT
cjfa-30901	370	1	tangod	tangod	PROPN
cjfa-30901	370	2	,	,	PUNCT
cjfa-30901	370	3	k.	k.	PROPN
cjfa-30901	370	4	&	&	CCONJ
cjfa-30901	370	5	kulkarni	kulkarni	PROPN
cjfa-30901	370	6	,	,	PUNCT
cjfa-30901	370	7	g.	g.	PROPN
cjfa-30901	370	8	(	(	PUNCT
cjfa-30901	370	9	2015	2015	NUM
cjfa-30901	370	10	)	)	PUNCT
cjfa-30901	370	11	.	.	PUNCT
cjfa-30901	371	1	detection	detection	NOUN
cjfa-30901	371	2	of	of	ADP
cjfa-30901	371	3	financial	financial	ADJ
cjfa-30901	371	4	statement	statement	NOUN
cjfa-30901	371	5	fraud	fraud	NOUN
cjfa-30901	371	6	using	use	VERB
cjfa-30901	371	7	data	datum	NOUN
cjfa-30901	371	8	mining	mining	NOUN
cjfa-30901	371	9	techniques	technique	NOUN
cjfa-30901	371	10	and	and	CCONJ
cjfa-30901	371	11	performance	performance	NOUN
cjfa-30901	371	12	analysis	analysis	NOUN
cjfa-30901	371	13	.	.	PUNCT
cjfa-30901	372	1	international	international	ADJ
cjfa-30901	372	2	journal	journal	NOUN
cjfa-30901	372	3	of	of	ADP
cjfa-30901	372	4	advanced	advanced	ADJ
cjfa-30901	372	5	research	research	NOUN
cjfa-30901	372	6	in	in	ADP
cjfa-30901	372	7	computer	computer	NOUN
cjfa-30901	372	8	communication	communication	NOUN
cjfa-30901	372	9	engineering	engineering	NOUN
cjfa-30901	372	10	,	,	PUNCT
cjfa-30901	372	11	4(7	4(7	NUM
cjfa-30901	372	12	)	)	PUNCT
cjfa-30901	372	13	,	,	PUNCT
cjfa-30901	372	14	549	549	NUM
cjfa-30901	372	15	-	-	SYM
cjfa-30901	372	16	555	555	NUM
cjfa-30901	372	17	.	.	PUNCT
cjfa-30901	373	1	https://dx.doi	https://dx.doi	NOUN
cjfa-30901	373	2	.	.	PUNCT
cjfa-30901	374	1	org/10.17148	org/10.17148	PROPN
cjfa-30901	374	2	/	/	SYM
cjfa-30901	374	3	ijarcce.2015.47124	ijarcce.2015.47124	PROPN
cjfa-30901	374	4	.	.	PUNCT
cjfa-30901	375	1	unegbu	unegbu	PROPN
cjfa-30901	375	2	,	,	PUNCT
cjfa-30901	375	3	o.a	o.a	PROPN
cjfa-30901	375	4	.	.	PROPN
cjfa-30901	375	5	,	,	PUNCT
cjfa-30901	375	6	&	&	CCONJ
cjfa-30901	375	7	tasie	tasie	PROPN
cjfa-30901	375	8	,	,	PUNCT
cjfa-30901	375	9	o.g	o.g	PROPN
cjfa-30901	375	10	.	.	PROPN
cjfa-30901	375	11	(	(	PUNCT
cjfa-30901	375	12	2011	2011	NUM
cjfa-30901	375	13	)	)	PUNCT
cjfa-30901	375	14	.	.	PUNCT
cjfa-30901	376	1	identification	identification	NOUN
cjfa-30901	376	2	of	of	ADP
cjfa-30901	376	3	false	false	ADJ
cjfa-30901	376	4	financial	financial	ADJ
cjfa-30901	376	5	statements	statement	NOUN
cjfa-30901	376	6	:	:	PUNCT
cjfa-30901	376	7	a	a	DET
cjfa-30901	376	8	pre	pre	ADJ
cjfa-30901	376	9	-	-	ADJ
cjfa-30901	376	10	ante	ante	ADJ
cjfa-30901	376	11	tool	tool	NOUN
cjfa-30901	376	12	for	for	ADP
cjfa-30901	376	13	investment	investment	NOUN
cjfa-30901	376	14	decisions	decision	NOUN
cjfa-30901	376	15	,	,	PUNCT
cjfa-30901	376	16	solvency	solvency	NOUN
cjfa-30901	376	17	analysis	analysis	NOUN
cjfa-30901	376	18	and	and	CCONJ
cjfa-30901	376	19	bankruptcy	bankruptcy	NOUN
cjfa-30901	376	20	predictions	prediction	NOUN
cjfa-30901	376	21	.	.	PUNCT
cjfa-30901	377	1	african	african	ADJ
cjfa-30901	377	2	journal	journal	PROPN
cjfa-30901	377	3	of	of	ADP
cjfa-30901	377	4	business	business	NOUN
cjfa-30901	377	5	management	management	NOUN
cjfa-30901	377	6	,	,	PUNCT
cjfa-30901	377	7	5(10	5(10	NUM
cjfa-30901	377	8	)	)	PUNCT
cjfa-30901	377	9	,	,	PUNCT
cjfa-30901	377	10	3813	3813	NUM
cjfa-30901	377	11	-	-	SYM
cjfa-30901	377	12	3827	3827	NUM
cjfa-30901	377	13	.	.	PUNCT
cjfa-30901	378	1	https://dx.doi.org/10.5897/	https://dx.doi.org/10.5897/	VERB
cjfa-30901	378	2	ajbm10.419	ajbm10.419	NOUN
cjfa-30901	378	3	.	.	PUNCT
cjfa-30901	379	1	vafeas	vafea	NOUN
cjfa-30901	379	2	,	,	PUNCT
cjfa-30901	379	3	n.	n.	NOUN
cjfa-30901	379	4	(	(	PUNCT
cjfa-30901	379	5	1999	1999	NUM
cjfa-30901	379	6	)	)	PUNCT
cjfa-30901	379	7	.	.	PUNCT
cjfa-30901	380	1	board	board	NOUN
cjfa-30901	380	2	meeting	meeting	NOUN
cjfa-30901	380	3	frequency	frequency	NOUN
cjfa-30901	380	4	and	and	CCONJ
cjfa-30901	380	5	firm	firm	ADJ
cjfa-30901	380	6	performance	performance	NOUN
cjfa-30901	380	7	–	–	PUNCT
cjfa-30901	380	8	an	an	DET
cjfa-30901	380	9	empirical	empirical	ADJ
cjfa-30901	380	10	analysis	analysis	NOUN
cjfa-30901	380	11	.	.	PUNCT
cjfa-30901	381	1	journal	journal	NOUN
cjfa-30901	381	2	of	of	ADP
cjfa-30901	381	3	financial	financial	ADJ
cjfa-30901	381	4	economics	economic	NOUN
cjfa-30901	381	5	,	,	PUNCT
cjfa-30901	381	6	53(1	53(1	NOUN
cjfa-30901	381	7	)	)	PUNCT
cjfa-30901	381	8	,	,	PUNCT
cjfa-30901	381	9	113	113	NUM
cjfa-30901	381	10	-	-	SYM
cjfa-30901	381	11	142	142	NUM
cjfa-30901	381	12	.	.	PUNCT
cjfa-30901	382	1	wang	wang	PROPN
cjfa-30901	382	2	,	,	PUNCT
cjfa-30901	382	3	d.	d.	PROPN
cjfa-30901	382	4	(	(	PUNCT
cjfa-30901	382	5	2006	2006	NUM
cjfa-30901	382	6	)	)	PUNCT
cjfa-30901	382	7	.	.	PUNCT
cjfa-30901	383	1	founding	found	VERB
cjfa-30901	383	2	family	family	NOUN
cjfa-30901	383	3	ownership	ownership	NOUN
cjfa-30901	383	4	and	and	CCONJ
cjfa-30901	383	5	earnings	earning	NOUN
cjfa-30901	383	6	quality	quality	NOUN
cjfa-30901	383	7	.	.	PUNCT
cjfa-30901	384	1	journal	journal	NOUN
cjfa-30901	384	2	of	of	ADP
cjfa-30901	384	3	accounting	accounting	NOUN
cjfa-30901	384	4	research	research	NOUN
cjfa-30901	384	5	,	,	PUNCT
cjfa-30901	384	6	44(3	44(3	NOUN
cjfa-30901	384	7	)	)	PUNCT
cjfa-30901	384	8	,	,	PUNCT
cjfa-30901	384	9	619	619	NUM
cjfa-30901	384	10	-	-	SYM
cjfa-30901	384	11	656	656	NUM
cjfa-30901	384	12	.	.	PUNCT
cjfa-30901	385	1	https://dx.doi.org/10.1111/j.1475-679x.2006.00213.x	https://dx.doi.org/10.1111/j.1475-679x.2006.00213.x	PROPN
cjfa-30901	385	2	.	.	PUNCT
cjfa-30901	385	3	west	west	PROPN
cjfa-30901	385	4	,	,	PUNCT
cjfa-30901	385	5	j.	j.	PROPN
cjfa-30901	385	6	,	,	PUNCT
cjfa-30901	385	7	&	&	CCONJ
cjfa-30901	385	8	bhattacharya	bhattacharya	PROPN
cjfa-30901	385	9	,	,	PUNCT
cjfa-30901	385	10	m.	m.	NOUN
cjfa-30901	385	11	(	(	PUNCT
cjfa-30901	385	12	2015	2015	NUM
cjfa-30901	385	13	)	)	PUNCT
cjfa-30901	385	14	.	.	PUNCT
cjfa-30901	386	1	mining	mine	VERB
cjfa-30901	386	2	financial	financial	ADJ
cjfa-30901	386	3	statement	statement	NOUN
cjfa-30901	386	4	fraud	fraud	NOUN
cjfa-30901	386	5	–	–	PUNCT
cjfa-30901	386	6	an	an	DET
cjfa-30901	386	7	analysis	analysis	NOUN
cjfa-30901	386	8	of	of	ADP
cjfa-30901	386	9	some	some	DET
cjfa-30901	386	10	experimental	experimental	ADJ
cjfa-30901	386	11	issues	issue	NOUN
cjfa-30901	386	12	.	.	PUNCT
cjfa-30901	387	1	in	in	ADP
cjfa-30901	387	2	2015	2015	NUM
cjfa-30901	387	3	ieee	ieee	NOUN
cjfa-30901	387	4	10th	10th	ADJ
cjfa-30901	387	5	conference	conference	NOUN
cjfa-30901	387	6	on	on	ADP
cjfa-30901	387	7	industrial	industrial	ADJ
cjfa-30901	387	8	electronics	electronic	NOUN
cjfa-30901	387	9	and	and	CCONJ
cjfa-30901	387	10	applications	application	NOUN
cjfa-30901	387	11	.	.	PUNCT
cjfa-30901	388	1	auckland	auckland	NOUN
cjfa-30901	388	2	:	:	PUNCT
cjfa-30901	388	3	institution	institution	NOUN
cjfa-30901	388	4	of	of	ADP
cjfa-30901	388	5	electrical	electrical	ADJ
cjfa-30901	388	6	and	and	CCONJ
cjfa-30901	388	7	electronic	electronic	ADJ
cjfa-30901	388	8	engineers	engineer	NOUN
cjfa-30901	388	9	.	.	PUNCT
cjfa-30901	389	1	https://dx.doi.org/10.1109/iciea.2015.7334157	https://dx.doi.org/10.1109/iciea.2015.7334157	PROPN
cjfa-30901	389	2	.	.	PUNCT
cjfa-30901	389	3	wooldridge	wooldridge	PROPN
cjfa-30901	389	4	,	,	PUNCT
cjfa-30901	389	5	j.	j.	PROPN
cjfa-30901	389	6	(	(	PUNCT
cjfa-30901	389	7	2013	2013	NUM
cjfa-30901	389	8	)	)	PUNCT
cjfa-30901	389	9	.	.	PUNCT
cjfa-30901	390	1	introductory	introductory	ADJ
cjfa-30901	390	2	econometrics	econometrics	PROPN
cjfa-30901	390	3	:	:	PUNCT
cjfa-30901	390	4	a	a	DET
cjfa-30901	390	5	modern	modern	ADJ
cjfa-30901	390	6	approach	approach	NOUN
cjfa-30901	390	7	.	.	PUNCT
cjfa-30901	391	1	cincinnati	cincinnati	PROPN
cjfa-30901	391	2	,	,	PUNCT
cjfa-30901	391	3	oh	oh	INTJ
cjfa-30901	391	4	:	:	PUNCT
cjfa-30901	391	5	south	south	ADJ
cjfa-30901	391	6	-	-	PUNCT
cjfa-30901	391	7	western	western	ADJ
cjfa-30901	391	8	college	college	NOUN
cjfa-30901	391	9	.	.	PUNCT
cjfa-30901	392	1	yamane	yamane	PROPN
cjfa-30901	392	2	,	,	PUNCT
cjfa-30901	392	3	t.	t.	PROPN
cjfa-30901	392	4	(	(	PUNCT
cjfa-30901	392	5	1967	1967	NUM
cjfa-30901	392	6	)	)	PUNCT
cjfa-30901	392	7	.	.	PUNCT
cjfa-30901	393	1	statistics	statistic	NOUN
cjfa-30901	393	2	:	:	PUNCT
cjfa-30901	393	3	an	an	DET
cjfa-30901	393	4	introductory	introductory	ADJ
cjfa-30901	393	5	analysis	analysis	NOUN
cjfa-30901	393	6	(	(	PUNCT
cjfa-30901	393	7	2nd	2nd	NOUN
cjfa-30901	393	8	edition	edition	NOUN
cjfa-30901	393	9	)	)	PUNCT
cjfa-30901	393	10	.	.	PUNCT
cjfa-30901	394	1	new	new	PROPN
cjfa-30901	394	2	york	york	PROPN
cjfa-30901	394	3	:	:	PUNCT
cjfa-30901	394	4	harper	harper	NOUN
cjfa-30901	394	5	and	and	CCONJ
cjfa-30901	394	6	row	row	NOUN
cjfa-30901	394	7	.	.	PUNCT
cjfa-30901	395	1	yang	yang	PROPN
cjfa-30901	395	2	,	,	PUNCT
cjfa-30901	395	3	d.	d.	PROPN
cjfa-30901	395	4	,	,	PUNCT
cjfa-30901	395	5	&	&	CCONJ
cjfa-30901	395	6	buckland	buckland	PROPN
cjfa-30901	395	7	,	,	PUNCT
cjfa-30901	395	8	r.	r.	PROPN
cjfa-30901	395	9	(	(	PUNCT
cjfa-30901	395	10	2010	2010	NUM
cjfa-30901	395	11	)	)	PUNCT
cjfa-30901	395	12	.	.	PUNCT
cjfa-30901	396	1	fraudulent	fraudulent	ADJ
cjfa-30901	396	2	financial	financial	ADJ
cjfa-30901	396	3	reporting	reporting	NOUN
cjfa-30901	396	4	in	in	ADP
cjfa-30901	396	5	china	china	PROPN
cjfa-30901	396	6	:	:	PUNCT
cjfa-30901	396	7	consideration	consideration	NOUN
cjfa-30901	396	8	of	of	ADP
cjfa-30901	396	9	timing	timing	NOUN
cjfa-30901	396	10	traits	trait	NOUN
cjfa-30901	396	11	and	and	CCONJ
cjfa-30901	396	12	corporate	corporate	ADJ
cjfa-30901	396	13	governance	governance	NOUN
cjfa-30901	396	14	mechanisms	mechanism	NOUN
cjfa-30901	396	15	.	.	PUNCT
cjfa-30901	397	1	in	in	ADP
cjfa-30901	397	2	china	china	PROPN
cjfa-30901	397	3	journal	journal	PROPN
cjfa-30901	397	4	of	of	ADP
cjfa-30901	397	5	accounting	accounting	NOUN
cjfa-30901	397	6	research2010	research2010	PROPN
cjfa-30901	397	7	conference	conference	NOUN
cjfa-30901	397	8	.	.	PUNCT
cjfa-30901	398	1	guangzhou	guangzhou	PROPN
cjfa-30901	398	2	,	,	PUNCT
cjfa-30901	398	3	china	china	PROPN
cjfa-30901	398	4	:	:	PUNCT
cjfa-30901	398	5	sun	sun	PROPN
cjfa-30901	398	6	yat	yat	PROPN
cjfa-30901	398	7	-	-	PUNCT
cjfa-30901	398	8	sen	sen	PROPN
cjfa-30901	398	9	university	university	PROPN
cjfa-30901	398	10	.	.	PUNCT
cjfa-30901	399	1	zainal	zainal	PROPN
cjfa-30901	399	2	,	,	PUNCT
cjfa-30901	399	3	a.	a.	PROPN
cjfa-30901	399	4	,	,	PUNCT
cjfa-30901	399	5	rahmadana	rahmadana	PROPN
cjfa-30901	399	6	,	,	PUNCT
cjfa-30901	399	7	m.f	m.f	PROPN
cjfa-30901	399	8	.	.	PROPN
cjfa-30901	399	9	,	,	PUNCT
cjfa-30901	399	10	&	&	CCONJ
cjfa-30901	399	11	zain	zain	PROPN
cjfa-30901	399	12	,	,	PUNCT
cjfa-30901	399	13	k.n	k.n	PROPN
cjfa-30901	399	14	.	.	PROPN
cjfa-30901	399	15	(	(	PUNCT
cjfa-30901	399	16	2013	2013	NUM
cjfa-30901	399	17	)	)	PUNCT
cjfa-30901	399	18	.	.	PUNCT
cjfa-30901	400	1	power	power	NOUN
cjfa-30901	400	2	and	and	CCONJ
cjfa-30901	400	3	likelihood	likelihood	NOUN
cjfa-30901	400	4	of	of	ADP
cjfa-30901	400	5	financial	financial	ADJ
cjfa-30901	400	6	statements	statement	NOUN
cjfa-30901	400	7	fraud	fraud	NOUN
cjfa-30901	400	8	:	:	PUNCT
cjfa-30901	400	9	evidence	evidence	NOUN
cjfa-30901	400	10	from	from	ADP
cjfa-30901	400	11	indonesia	indonesia	PROPN
cjfa-30901	400	12	.	.	PROPN
cjfa-30901	400	13	journal	journal	PROPN
cjfa-30901	400	14	of	of	ADP
cjfa-30901	400	15	advanced	advanced	ADJ
cjfa-30901	400	16	management	management	NOUN
cjfa-30901	400	17	science	science	NOUN
cjfa-30901	400	18	,	,	PUNCT
cjfa-30901	400	19	1(4	1(4	NUM
cjfa-30901	400	20	)	)	PUNCT
cjfa-30901	400	21	,	,	PUNCT
cjfa-30901	400	22	410	410	NUM
cjfa-30901	400	23	-	-	SYM
cjfa-30901	400	24	415	415	NUM
cjfa-30901	400	25	.	.	PUNCT
cjfa-30901	401	1	https://dx.doi.org/10.12720/joams.1.4.410-415	https://dx.doi.org/10.12720/joams.1.4.410-415	ADV
cjfa-30901	401	2	.	.	PUNCT