id	sid	tid	token	lemma	pos
cjfa-38789	1	1	date	date	NOUN
cjfa-38789	1	2	of	of	ADP
cjfa-38789	1	3	submission	submission	NOUN
cjfa-38789	1	4	:	:	PUNCT
cjfa-38789	1	5	september	september	PROPN
cjfa-38789	1	6	17	17	NUM
cjfa-38789	1	7	,	,	PUNCT
cjfa-38789	1	8	2021	2021	NUM
cjfa-38789	1	9	;	;	PUNCT
cjfa-38789	1	10	date	date	NOUN
cjfa-38789	1	11	of	of	ADP
cjfa-38789	1	12	acceptance	acceptance	NOUN
cjfa-38789	1	13	:	:	PUNCT
cjfa-38789	1	14	december	december	PROPN
cjfa-38789	1	15	13	13	NUM
cjfa-38789	1	16	,	,	PUNCT
cjfa-38789	1	17	2021	2021	NUM
cjfa-38789	1	18	.	.	PUNCT
cjfa-38789	2	1	*	*	PUNCT
cjfa-38789	2	2	contact	contact	NOUN
cjfa-38789	2	3	information	information	NOUN
cjfa-38789	2	4	:	:	PUNCT
cjfa-38789	2	5	chaari_hela07@yahoo.fr	chaari_hela07@yahoo.fr	NOUN
cjfa-38789	2	6	,	,	PUNCT
cjfa-38789	2	7	gef2a	gef2a	PROPN
cjfa-38789	2	8	laboratory	laboratory	NOUN
cjfa-38789	2	9	–	–	PUNCT
cjfa-38789	2	10	university	university	NOUN
cjfa-38789	2	11	of	of	ADP
cjfa-38789	2	12	tunis	tunis	PROPN
cjfa-38789	2	13	,	,	PUNCT
cjfa-38789	2	14	tunisia	tunisia	NOUN
cjfa-38789	2	15	,	,	PUNCT
cjfa-38789	2	16	phone	phone	NOUN
cjfa-38789	2	17	:	:	PUNCT
cjfa-38789	2	18	+1	+1	PROPN
cjfa-38789	2	19	514	514	NUM
cjfa-38789	2	20	779	779	NUM
cjfa-38789	2	21	-	-	SYM
cjfa-38789	2	22	7365	7365	NUM
cjfa-38789	2	23	;	;	PUNCT
cjfa-38789	2	24	orcid	orcid	NOUN
cjfa-38789	3	1	i	i	NOUN
cjfa-38789	3	2	d	d	PROPN
cjfa-38789	3	3	:	:	PUNCT
cjfa-38789	3	4	https://orcid.org/0000-00025998-1398	https://orcid.org/0000-00025998-1398	PROPN
cjfa-38789	3	5	.	.	PUNCT
cjfa-38789	4	1	*	*	PUNCT
cjfa-38789	4	2	*	*	PUNCT
cjfa-38789	4	3	contact	contact	NOUN
cjfa-38789	4	4	information	information	NOUN
cjfa-38789	4	5	:	:	PUNCT
cjfa-38789	4	6	amel_bns@yahoo.fr	amel_bns@yahoo.fr	NOUN
cjfa-38789	4	7	,	,	PUNCT
cjfa-38789	4	8	department	department	NOUN
cjfa-38789	4	9	of	of	ADP
cjfa-38789	4	10	finance	finance	NOUN
cjfa-38789	4	11	and	and	CCONJ
cjfa-38789	4	12	economics	economic	NOUN
cjfa-38789	4	13	,	,	PUNCT
cjfa-38789	4	14	college	college	NOUN
cjfa-38789	4	15	of	of	ADP
cjfa-38789	4	16	business	business	NOUN
cjfa-38789	4	17	,	,	PUNCT
cjfa-38789	4	18	university	university	NOUN
cjfa-38789	4	19	of	of	ADP
cjfa-38789	4	20	jeddah	jeddah	PROPN
cjfa-38789	4	21	,	,	PUNCT
cjfa-38789	4	22	jeddah	jeddah	PROPN
cjfa-38789	4	23	,	,	PUNCT
cjfa-38789	4	24	saudi	saudi	PROPN
cjfa-38789	4	25	arabia	arabia	PROPN
cjfa-38789	4	26	;	;	PUNCT
cjfa-38789	4	27	gef2a	gef2a	NUM
cjfa-38789	4	28	laboratory	laboratory	NOUN
cjfa-38789	4	29	–	–	PUNCT
cjfa-38789	4	30	university	university	NOUN
cjfa-38789	4	31	of	of	ADP
cjfa-38789	4	32	tunis	tunis	PROPN
cjfa-38789	4	33	,	,	PUNCT
cjfa-38789	4	34	tunisia	tunisia	NOUN
cjfa-38789	4	35	,	,	PUNCT
cjfa-38789	4	36	phone	phone	NOUN
cjfa-38789	4	37	:	:	PUNCT
cjfa-38789	4	38	+966563397927	+966563397927	NUM
cjfa-38789	4	39	;	;	PUNCT
cjfa-38789	4	40	orcid	orcid	PROPN
cjfa-38789	5	1	i	i	NOUN
cjfa-38789	5	2	d	d	NOUN
cjfa-38789	5	3	:	:	PUNCT
cjfa-38789	5	4	https://orcid	https://orcid	PROPN
cjfa-38789	5	5	.	.	PUNCT
cjfa-38789	5	6	org/0000	org/0000	NOUN
cjfa-38789	5	7	-	-	PUNCT
cjfa-38789	5	8	0002	0002	NUM
cjfa-38789	5	9	-	-	PUNCT
cjfa-38789	5	10	5745	5745	NUM
cjfa-38789	5	11	-	-	PUNCT
cjfa-38789	5	12	0243	0243	NUM
cjfa-38789	5	13	.	.	PUNCT
cjfa-38789	6	1	*	*	PUNCT
cjfa-38789	6	2	*	*	PUNCT
cjfa-38789	6	3	*	*	PUNCT
cjfa-38789	6	4	contact	contact	NOUN
cjfa-38789	6	5	information	information	NOUN
cjfa-38789	6	6	(	(	PUNCT
cjfa-38789	6	7	corresponding	correspond	VERB
cjfa-38789	6	8	author	author	NOUN
cjfa-38789	6	9	):	):	PUNCT
cjfa-38789	6	10	azhaar.lajmi@isg.rnu.tn	azhaar.lajmi@isg.rnu.tn	PROPN
cjfa-38789	6	11	,	,	PUNCT
cjfa-38789	6	12	department	department	NOUN
cjfa-38789	6	13	of	of	ADP
cjfa-38789	6	14	finance	finance	NOUN
cjfa-38789	6	15	,	,	PUNCT
cjfa-38789	6	16	high	high	PROPN
cjfa-38789	6	17	institute	institute	PROPN
cjfa-38789	6	18	of	of	ADP
cjfa-38789	6	19	management	management	PROPN
cjfa-38789	6	20	,	,	PUNCT
cjfa-38789	6	21	gef2a	gef2a	PROPN
cjfa-38789	6	22	laboratory	laboratory	NOUN
cjfa-38789	6	23	–	–	PUNCT
cjfa-38789	6	24	university	university	NOUN
cjfa-38789	6	25	of	of	ADP
cjfa-38789	6	26	tunis	tunis	PROPN
cjfa-38789	6	27	,	,	PUNCT
cjfa-38789	6	28	tunisia	tunisia	NOUN
cjfa-38789	6	29	,	,	PUNCT
cjfa-38789	6	30	phone	phone	NOUN
cjfa-38789	6	31	:	:	PUNCT
cjfa-38789	6	32	+216	+216	NUM
cjfa-38789	6	33	-	-	SYM
cjfa-38789	6	34	53958536	53958536	NUM
cjfa-38789	6	35	;	;	PUNCT
cjfa-38789	6	36	orcid	orcid	NOUN
cjfa-38789	7	1	i	i	NOUN
cjfa-38789	7	2	d	d	PROPN
cjfa-38789	7	3	:	:	PUNCT
cjfa-38789	7	4	https://orcid.org/0000-0003-2726-8341	https://orcid.org/0000-0003-2726-8341	PROPN
cjfa-38789	7	5	.	.	PROPN
cjfa-38789	7	6	copernican	copernican	PROPN
cjfa-38789	7	7	journal	journal	PROPN
cjfa-38789	7	8	of	of	ADP
cjfa-38789	7	9	finance	finance	PROPN
cjfa-38789	7	10	&	&	CCONJ
cjfa-38789	7	11	accounting	accounting	PROPN
cjfa-38789	7	12	e	e	PROPN
cjfa-38789	7	13	-	-	PROPN
cjfa-38789	7	14	issn	issn	PROPN
cjfa-38789	7	15	2300	2300	NUM
cjfa-38789	7	16	-	-	SYM
cjfa-38789	7	17	3065	3065	NUM
cjfa-38789	7	18	p	p	PROPN
cjfa-38789	7	19	-	-	PUNCT
cjfa-38789	7	20	issn	issn	PROPN
cjfa-38789	7	21	2300	2300	NUM
cjfa-38789	7	22	-	-	SYM
cjfa-38789	7	23	12402022	12402022	NUM
cjfa-38789	7	24	,	,	PUNCT
cjfa-38789	7	25	volume	volume	NOUN
cjfa-38789	7	26	11	11	NUM
cjfa-38789	7	27	,	,	PUNCT
cjfa-38789	7	28	issue	issue	NOUN
cjfa-38789	7	29	1	1	NUM
cjfa-38789	7	30	chaari	chaari	NOUN
cjfa-38789	7	31	,	,	PUNCT
cjfa-38789	7	32	h.f	h.f	PROPN
cjfa-38789	7	33	.	.	PROPN
cjfa-38789	7	34	,	,	PUNCT
cjfa-38789	7	35	belanès	belanès	PROPN
cjfa-38789	7	36	,	,	PUNCT
cjfa-38789	7	37	a.	a.	PROPN
cjfa-38789	7	38	,	,	PUNCT
cjfa-38789	7	39	&	&	CCONJ
cjfa-38789	7	40	lajmi	lajmi	PROPN
cjfa-38789	7	41	,	,	PUNCT
cjfa-38789	7	42	a.	a.	NOUN
cjfa-38789	7	43	(	(	PUNCT
cjfa-38789	7	44	2022	2022	NUM
cjfa-38789	7	45	)	)	PUNCT
cjfa-38789	7	46	.	.	PUNCT
cjfa-38789	8	1	fraud	fraud	NOUN
cjfa-38789	8	2	risk	risk	NOUN
cjfa-38789	8	3	and	and	CCONJ
cjfa-38789	8	4	audit	audit	NOUN
cjfa-38789	8	5	quality	quality	NOUN
cjfa-38789	8	6	:	:	PUNCT
cjfa-38789	8	7	the	the	DET
cjfa-38789	8	8	case	case	NOUN
cjfa-38789	8	9	of	of	ADP
cjfa-38789	8	10	us	us	PROPN
cjfa-38789	8	11	public	public	ADJ
cjfa-38789	8	12	firms	firm	NOUN
cjfa-38789	8	13	.	.	PUNCT
cjfa-38789	9	1	copernican	copernican	PROPN
cjfa-38789	9	2	journal	journal	PROPN
cjfa-38789	9	3	of	of	ADP
cjfa-38789	9	4	finance	finance	PROPN
cjfa-38789	9	5	&	&	CCONJ
cjfa-38789	9	6	accounting	accounting	PROPN
cjfa-38789	9	7	,	,	PUNCT
cjfa-38789	9	8	11(1	11(1	NUM
cjfa-38789	9	9	)	)	PUNCT
cjfa-38789	9	10	,	,	PUNCT
cjfa-38789	9	11	29–47	29–47	NUM
cjfa-38789	9	12	.	.	PUNCT
cjfa-38789	10	1	http://dx.doi.org/10.12775/	http://dx.doi.org/10.12775/	NOUN
cjfa-38789	10	2	cjfa.2022.002	cjfa.2022.002	PROPN
cjfa-38789	10	3	hela	hela	PROPN
cjfa-38789	10	4	frikha	frikha	PROPN
cjfa-38789	10	5	chaari	chaari	PROPN
cjfa-38789	10	6	*	*	SYM
cjfa-38789	10	7	university	university	PROPN
cjfa-38789	10	8	of	of	ADP
cjfa-38789	10	9	tunis	tunis	PROPN
cjfa-38789	10	10	amel	amel	PROPN
cjfa-38789	10	11	belanès	belanès	PROPN
cjfa-38789	10	12	*	*	PROPN
cjfa-38789	10	13	*	*	PROPN
cjfa-38789	10	14	university	university	PROPN
cjfa-38789	10	15	of	of	ADP
cjfa-38789	10	16	jeddah	jeddah	PROPN
cjfa-38789	10	17	university	university	PROPN
cjfa-38789	10	18	of	of	ADP
cjfa-38789	10	19	tunis	tunis	PROPN
cjfa-38789	10	20	azhaar	azhaar	NOUN
cjfa-38789	10	21	lajmi	lajmi	PROPN
cjfa-38789	10	22	*	*	PUNCT
cjfa-38789	10	23	*	*	PROPN
cjfa-38789	10	24	*	*	PROPN
cjfa-38789	10	25	university	university	PROPN
cjfa-38789	10	26	of	of	ADP
cjfa-38789	10	27	tunis	tunis	X
cjfa-38789	10	28	fraud	fraud	NOUN
cjfa-38789	10	29	risk	risk	NOUN
cjfa-38789	10	30	and	and	CCONJ
cjfa-38789	10	31	audit	audit	NOUN
cjfa-38789	10	32	quality	quality	NOUN
cjfa-38789	10	33	:	:	PUNCT
cjfa-38789	10	34	the	the	DET
cjfa-38789	10	35	case	case	NOUN
cjfa-38789	10	36	of	of	ADP
cjfa-38789	10	37	us	us	PROPN
cjfa-38789	10	38	public	public	ADJ
cjfa-38789	10	39	firms	firm	NOUN
cjfa-38789	10	40	keywords	keyword	VERB
cjfa-38789	10	41	:	:	PUNCT
cjfa-38789	10	42	fraud	fraud	NOUN
cjfa-38789	10	43	risk	risk	NOUN
cjfa-38789	10	44	,	,	PUNCT
cjfa-38789	10	45	bankruptcy	bankruptcy	NOUN
cjfa-38789	10	46	,	,	PUNCT
cjfa-38789	10	47	audit	audit	NOUN
cjfa-38789	10	48	quality	quality	NOUN
cjfa-38789	10	49	,	,	PUNCT
cjfa-38789	10	50	financial	financial	ADJ
cjfa-38789	10	51	reporting	reporting	NOUN
cjfa-38789	10	52	,	,	PUNCT
cjfa-38789	10	53	beneish	beneish	PROPN
cjfa-38789	10	54	m	m	PROPN
cjfa-38789	10	55	-	-	PUNCT
cjfa-38789	10	56	score	score	NOUN
cjfa-38789	10	57	model	model	NOUN
cjfa-38789	10	58	,	,	PUNCT
cjfa-38789	10	59	z	z	NOUN
cjfa-38789	10	60	-	-	PUNCT
cjfa-38789	10	61	score	score	NOUN
cjfa-38789	10	62	model	model	NOUN
cjfa-38789	10	63	.	.	PUNCT
cjfa-38789	11	1	j	j	PROPN
cjfa-38789	11	2	e	e	PROPN
cjfa-38789	11	3	l	l	PROPN
cjfa-38789	11	4	classification	classification	NOUN
cjfa-38789	11	5	:	:	PUNCT
cjfa-38789	11	6	g32	g32	NOUN
cjfa-38789	11	7	,	,	PUNCT
cjfa-38789	11	8	m42	m42	PROPN
cjfa-38789	11	9	,	,	PUNCT
cjfa-38789	11	10	c23	c23	PROPN
cjfa-38789	11	11	.	.	PUNCT
cjfa-38789	12	1	hela	hela	PROPN
cjfa-38789	12	2	frikha	frikha	PROPN
cjfa-38789	12	3	chaari	chaari	PROPN
cjfa-38789	12	4	,	,	PUNCT
cjfa-38789	12	5	amel	amel	PROPN
cjfa-38789	12	6	belanès	belanès	PROPN
cjfa-38789	12	7	,	,	PUNCT
cjfa-38789	12	8	azhaar	azhaar	NOUN
cjfa-38789	12	9	lajmi30	lajmi30	VERB
cjfa-38789	12	10	abstract	abstract	NOUN
cjfa-38789	12	11	:	:	PUNCT
cjfa-38789	12	12	the	the	DET
cjfa-38789	12	13	study	study	NOUN
cjfa-38789	12	14	raises	raise	VERB
cjfa-38789	12	15	questions	question	NOUN
cjfa-38789	12	16	about	about	ADP
cjfa-38789	12	17	the	the	DET
cjfa-38789	12	18	fraud	fraud	NOUN
cjfa-38789	12	19	detection	detection	NOUN
cjfa-38789	12	20	technique	technique	NOUN
cjfa-38789	12	21	and	and	CCONJ
cjfa-38789	12	22	the	the	DET
cjfa-38789	12	23	relevance	relevance	NOUN
cjfa-38789	12	24	of	of	ADP
cjfa-38789	12	25	audit	audit	NOUN
cjfa-38789	12	26	quality	quality	NOUN
cjfa-38789	12	27	to	to	PART
cjfa-38789	12	28	mitigate	mitigate	VERB
cjfa-38789	12	29	fraud	fraud	NOUN
cjfa-38789	12	30	.	.	PUNCT
cjfa-38789	13	1	the	the	DET
cjfa-38789	13	2	paper	paper	NOUN
cjfa-38789	13	3	suggests	suggest	VERB
cjfa-38789	13	4	a	a	DET
cjfa-38789	13	5	more	more	ADV
cjfa-38789	13	6	comprehensive	comprehensive	ADJ
cjfa-38789	13	7	proxy	proxy	NOUN
cjfa-38789	13	8	for	for	ADP
cjfa-38789	13	9	fraud	fraud	NOUN
cjfa-38789	13	10	risk	risk	NOUN
cjfa-38789	13	11	that	that	PRON
cjfa-38789	13	12	relies	rely	VERB
cjfa-38789	13	13	on	on	ADP
cjfa-38789	13	14	the	the	DET
cjfa-38789	13	15	combination	combination	NOUN
cjfa-38789	13	16	of	of	ADP
cjfa-38789	13	17	z	z	NOUN
cjfa-38789	13	18	-	-	PUNCT
cjfa-38789	13	19	score	score	NOUN
cjfa-38789	13	20	and	and	CCONJ
cjfa-38789	13	21	beneish	beneish	ADJ
cjfa-38789	13	22	m	m	NOUN
cjfa-38789	13	23	-	-	NOUN
cjfa-38789	13	24	score	score	NOUN
cjfa-38789	13	25	.	.	PUNCT
cjfa-38789	14	1	basing	base	VERB
cjfa-38789	14	2	on	on	ADP
cjfa-38789	14	3	logit	logit	NOUN
cjfa-38789	14	4	,	,	PUNCT
cjfa-38789	14	5	regressions	regression	NOUN
cjfa-38789	14	6	are	be	AUX
cjfa-38789	14	7	applied	apply	VERB
cjfa-38789	14	8	to	to	ADP
cjfa-38789	14	9	a	a	DET
cjfa-38789	14	10	sample	sample	NOUN
cjfa-38789	14	11	of	of	ADP
cjfa-38789	14	12	5,613	5,613	NUM
cjfa-38789	14	13	us	us	PROPN
cjfa-38789	14	14	-	-	PUNCT
cjfa-38789	14	15	listed	list	VERB
cjfa-38789	14	16	public	public	ADJ
cjfa-38789	14	17	firms	firm	NOUN
cjfa-38789	14	18	.	.	PUNCT
cjfa-38789	15	1	the	the	DET
cjfa-38789	15	2	study	study	NOUN
cjfa-38789	15	3	reveals	reveal	VERB
cjfa-38789	15	4	that	that	SCONJ
cjfa-38789	15	5	the	the	DET
cjfa-38789	15	6	existence	existence	NOUN
cjfa-38789	15	7	of	of	ADP
cjfa-38789	15	8	an	an	DET
cjfa-38789	15	9	internal	internal	ADJ
cjfa-38789	15	10	auditor	auditor	NOUN
cjfa-38789	15	11	and	and	CCONJ
cjfa-38789	15	12	independent	independent	ADJ
cjfa-38789	15	13	members	member	NOUN
cjfa-38789	15	14	within	within	ADP
cjfa-38789	15	15	the	the	DET
cjfa-38789	15	16	audit	audit	NOUN
cjfa-38789	15	17	committee	committee	NOUN
cjfa-38789	15	18	would	would	AUX
cjfa-38789	15	19	potentially	potentially	ADV
cjfa-38789	15	20	reduce	reduce	VERB
cjfa-38789	15	21	the	the	DET
cjfa-38789	15	22	fraud	fraud	NOUN
cjfa-38789	15	23	risk	risk	NOUN
cjfa-38789	15	24	.	.	PUNCT
cjfa-38789	16	1	hiring	hire	VERB
cjfa-38789	16	2	a	a	DET
cjfa-38789	16	3	big	big	ADJ
cjfa-38789	16	4	external	external	ADJ
cjfa-38789	16	5	auditor	auditor	NOUN
cjfa-38789	16	6	and	and	CCONJ
cjfa-38789	16	7	paying	pay	VERB
cjfa-38789	16	8	it	it	PRON
cjfa-38789	16	9	high	high	ADJ
cjfa-38789	16	10	fees	fee	NOUN
cjfa-38789	16	11	is	be	AUX
cjfa-38789	16	12	also	also	ADV
cjfa-38789	16	13	helpful	helpful	ADJ
cjfa-38789	16	14	.	.	PUNCT
cjfa-38789	17	1	findings	finding	NOUN
cjfa-38789	17	2	show	show	VERB
cjfa-38789	17	3	that	that	SCONJ
cjfa-38789	17	4	,	,	PUNCT
cjfa-38789	17	5	unlike	unlike	ADP
cjfa-38789	17	6	the	the	DET
cjfa-38789	17	7	firm	firm	ADJ
cjfa-38789	17	8	leverage	leverage	NOUN
cjfa-38789	17	9	,	,	PUNCT
cjfa-38789	17	10	both	both	DET
cjfa-38789	17	11	firm	firm	ADJ
cjfa-38789	17	12	profitability	profitability	NOUN
cjfa-38789	17	13	and	and	CCONJ
cjfa-38789	17	14	growth	growth	NOUN
cjfa-38789	17	15	opportunities	opportunity	NOUN
cjfa-38789	17	16	have	have	VERB
cjfa-38789	17	17	a	a	DET
cjfa-38789	17	18	negative	negative	ADJ
cjfa-38789	17	19	effect	effect	NOUN
cjfa-38789	17	20	of	of	ADP
cjfa-38789	17	21	on	on	ADP
cjfa-38789	17	22	fraud	fraud	NOUN
cjfa-38789	17	23	risk	risk	NOUN
cjfa-38789	17	24	.	.	PUNCT
cjfa-38789	18	1	leverage	leverage	NOUN
cjfa-38789	18	2	provides	provide	VERB
cjfa-38789	18	3	a	a	DET
cjfa-38789	18	4	motivation	motivation	NOUN
cjfa-38789	18	5	for	for	ADP
cjfa-38789	18	6	fraudulent	fraudulent	ADJ
cjfa-38789	18	7	financial	financial	ADJ
cjfa-38789	18	8	reporting	reporting	NOUN
cjfa-38789	18	9	.	.	PUNCT
cjfa-38789	19	1	it	it	PRON
cjfa-38789	19	2	is	be	AUX
cjfa-38789	19	3	important	important	ADJ
cjfa-38789	19	4	to	to	PART
cjfa-38789	19	5	note	note	VERB
cjfa-38789	19	6	that	that	SCONJ
cjfa-38789	19	7	this	this	DET
cjfa-38789	19	8	research	research	NOUN
cjfa-38789	19	9	underscores	underscore	VERB
cjfa-38789	19	10	the	the	DET
cjfa-38789	19	11	audit	audit	NOUN
cjfa-38789	19	12	’s	’s	PART
cjfa-38789	19	13	monitoring	monitor	VERB
cjfa-38789	19	14	role	role	NOUN
cjfa-38789	19	15	to	to	PART
cjfa-38789	19	16	mitigate	mitigate	VERB
cjfa-38789	19	17	fraud	fraud	NOUN
cjfa-38789	19	18	.	.	PUNCT
cjfa-38789	20	1	also	also	ADV
cjfa-38789	20	2	,	,	PUNCT
cjfa-38789	20	3	the	the	DET
cjfa-38789	20	4	adopted	adopted	ADJ
cjfa-38789	20	5	model	model	NOUN
cjfa-38789	20	6	helps	help	VERB
cjfa-38789	20	7	regulators	regulator	NOUN
cjfa-38789	20	8	,	,	PUNCT
cjfa-38789	20	9	bankers	banker	NOUN
cjfa-38789	20	10	,	,	PUNCT
cjfa-38789	20	11	managers	manager	NOUN
cjfa-38789	20	12	and	and	CCONJ
cjfa-38789	20	13	auditors	auditor	NOUN
cjfa-38789	20	14	to	to	PART
cjfa-38789	20	15	detect	detect	VERB
cjfa-38789	20	16	fraud	fraud	NOUN
cjfa-38789	20	17	at	at	ADP
cjfa-38789	20	18	an	an	DET
cjfa-38789	20	19	early	early	ADJ
cjfa-38789	20	20	stage	stage	NOUN
cjfa-38789	20	21	.	.	PUNCT
cjfa-38789	21	1	so	so	ADV
cjfa-38789	21	2	needed	need	VERB
cjfa-38789	21	3	action	action	NOUN
cjfa-38789	21	4	can	can	AUX
cjfa-38789	21	5	be	be	AUX
cjfa-38789	21	6	taken	take	VERB
cjfa-38789	21	7	at	at	ADP
cjfa-38789	21	8	suitable	suitable	ADJ
cjfa-38789	21	9	time	time	NOUN
cjfa-38789	21	10	.	.	PUNCT
cjfa-38789	22	1	finally	finally	ADV
cjfa-38789	22	2	,	,	PUNCT
cjfa-38789	22	3	in	in	ADP
cjfa-38789	22	4	this	this	DET
cjfa-38789	22	5	study	study	NOUN
cjfa-38789	22	6	,	,	PUNCT
cjfa-38789	22	7	we	we	PRON
cjfa-38789	22	8	focus	focus	VERB
cjfa-38789	22	9	on	on	ADP
cjfa-38789	22	10	financially	financially	ADV
cjfa-38789	22	11	distressed	distressed	ADJ
cjfa-38789	22	12	companies	company	NOUN
cjfa-38789	22	13	rather	rather	ADV
cjfa-38789	22	14	than	than	ADP
cjfa-38789	22	15	those	those	PRON
cjfa-38789	22	16	with	with	ADP
cjfa-38789	22	17	financial	financial	ADJ
cjfa-38789	22	18	restatements	restatement	NOUN
cjfa-38789	22	19	.	.	PUNCT
cjfa-38789	23	1	we	we	PRON
cjfa-38789	23	2	suggest	suggest	VERB
cjfa-38789	23	3	a	a	DET
cjfa-38789	23	4	collective	collective	ADJ
cjfa-38789	23	5	tool	tool	NOUN
cjfa-38789	23	6	to	to	PART
cjfa-38789	23	7	predict	predict	VERB
cjfa-38789	23	8	fraud	fraud	NOUN
cjfa-38789	23	9	risk	risk	NOUN
cjfa-38789	23	10	;	;	PUNCT
cjfa-38789	23	11	which	which	PRON
cjfa-38789	23	12	is	be	AUX
cjfa-38789	23	13	expected	expect	VERB
cjfa-38789	23	14	to	to	PART
cjfa-38789	23	15	offer	offer	VERB
cjfa-38789	23	16	a	a	DET
cjfa-38789	23	17	more	more	ADV
cjfa-38789	23	18	reliable	reliable	ADJ
cjfa-38789	23	19	proxy	proxy	NOUN
cjfa-38789	23	20	for	for	ADP
cjfa-38789	23	21	fraud	fraud	NOUN
cjfa-38789	23	22	risk	risk	NOUN
cjfa-38789	23	23	than	than	SCONJ
cjfa-38789	23	24	do	do	VERB
cjfa-38789	23	25	binary	binary	ADJ
cjfa-38789	23	26	models	model	NOUN
cjfa-38789	23	27	.	.	PUNCT
cjfa-38789	23	28	 	 	SPACE
cjfa-38789	24	1	introduction	introduction	NOUN
cjfa-38789	24	2	fraud	fraud	NOUN
cjfa-38789	24	3	has	have	AUX
cjfa-38789	24	4	become	become	VERB
cjfa-38789	24	5	a	a	DET
cjfa-38789	24	6	challenge	challenge	NOUN
cjfa-38789	24	7	within	within	ADP
cjfa-38789	24	8	the	the	DET
cjfa-38789	24	9	finance	finance	NOUN
cjfa-38789	24	10	and	and	CCONJ
cjfa-38789	24	11	accounting	accounting	NOUN
cjfa-38789	24	12	profession	profession	NOUN
cjfa-38789	24	13	,	,	PUNCT
cjfa-38789	24	14	and	and	CCONJ
cjfa-38789	24	15	almost	almost	ADV
cjfa-38789	24	16	all	all	PRON
cjfa-38789	24	17	companies	company	NOUN
cjfa-38789	24	18	and	and	CCONJ
cjfa-38789	24	19	agencies	agency	NOUN
cjfa-38789	24	20	are	be	AUX
cjfa-38789	24	21	subject	subject	ADJ
cjfa-38789	24	22	to	to	ADP
cjfa-38789	24	23	fraud	fraud	NOUN
cjfa-38789	24	24	risks	risk	NOUN
cjfa-38789	24	25	.	.	PUNCT
cjfa-38789	25	1	some	some	DET
cjfa-38789	25	2	renown	renown	ADJ
cjfa-38789	25	3	companies	company	NOUN
cjfa-38789	25	4	are	be	AUX
cjfa-38789	25	5	nowadays	nowadays	ADV
cjfa-38789	25	6	associated	associate	VERB
cjfa-38789	25	7	with	with	ADP
cjfa-38789	25	8	fraud	fraud	NOUN
cjfa-38789	25	9	.	.	PUNCT
cjfa-38789	26	1	providing	provide	VERB
cjfa-38789	26	2	inaccurate	inaccurate	ADJ
cjfa-38789	26	3	and	and	CCONJ
cjfa-38789	26	4	misleading	mislead	VERB
cjfa-38789	26	5	financial	financial	ADJ
cjfa-38789	26	6	information	information	NOUN
cjfa-38789	26	7	from	from	ADP
cjfa-38789	26	8	those	those	DET
cjfa-38789	26	9	renowned	renowned	ADJ
cjfa-38789	26	10	companies	company	NOUN
cjfa-38789	26	11	has	have	AUX
cjfa-38789	26	12	triggered	trigger	VERB
cjfa-38789	26	13	an	an	DET
cjfa-38789	26	14	enduring	endure	VERB
cjfa-38789	26	15	crisis	crisis	NOUN
cjfa-38789	26	16	of	of	ADP
cjfa-38789	26	17	confidence	confidence	NOUN
cjfa-38789	26	18	.	.	PUNCT
cjfa-38789	27	1	these	these	DET
cjfa-38789	27	2	scandals	scandal	NOUN
cjfa-38789	27	3	have	have	VERB
cjfa-38789	27	4	seriously	seriously	ADV
cjfa-38789	27	5	impaired	impair	VERB
cjfa-38789	27	6	audit	audit	NOUN
cjfa-38789	27	7	credibility	credibility	NOUN
cjfa-38789	27	8	and	and	CCONJ
cjfa-38789	27	9	raised	raise	VERB
cjfa-38789	27	10	several	several	ADJ
cjfa-38789	27	11	questions	question	NOUN
cjfa-38789	27	12	about	about	ADP
cjfa-38789	27	13	corporate	corporate	ADJ
cjfa-38789	27	14	governance	governance	NOUN
cjfa-38789	27	15	quality	quality	NOUN
cjfa-38789	27	16	and	and	CCONJ
cjfa-38789	27	17	relevance	relevance	NOUN
cjfa-38789	27	18	of	of	ADP
cjfa-38789	27	19	audit	audit	NOUN
cjfa-38789	27	20	quality	quality	NOUN
cjfa-38789	27	21	in	in	ADP
cjfa-38789	27	22	fraud	fraud	NOUN
cjfa-38789	27	23	prevention	prevention	NOUN
cjfa-38789	27	24	and	and	CCONJ
cjfa-38789	27	25	detection	detection	NOUN
cjfa-38789	27	26	.	.	PUNCT
cjfa-38789	28	1	new	new	ADJ
cjfa-38789	28	2	legislative	legislative	ADJ
cjfa-38789	28	3	reform	reform	NOUN
cjfa-38789	28	4	known	know	VERB
cjfa-38789	28	5	as	as	ADP
cjfa-38789	28	6	the	the	DET
cjfa-38789	28	7	sarbanes	sarbanes	PROPN
cjfa-38789	28	8	-	-	PUNCT
cjfa-38789	28	9	oxley	oxley	ADJ
cjfa-38789	28	10	act	act	NOUN
cjfa-38789	28	11	(	(	PUNCT
cjfa-38789	28	12	sox	sox	PROPN
cjfa-38789	28	13	)	)	PUNCT
cjfa-38789	28	14	established	establish	VERB
cjfa-38789	28	15	new	new	ADJ
cjfa-38789	28	16	transparency	transparency	NOUN
cjfa-38789	28	17	standards	standard	NOUN
cjfa-38789	28	18	for	for	ADP
cjfa-38789	28	19	public	public	ADJ
cjfa-38789	28	20	companies	company	NOUN
cjfa-38789	28	21	.	.	PUNCT
cjfa-38789	29	1	besides	besides	SCONJ
cjfa-38789	29	2	,	,	PUNCT
cjfa-38789	29	3	several	several	ADJ
cjfa-38789	29	4	anti	anti	ADJ
cjfa-38789	29	5	-	-	ADJ
cjfa-38789	29	6	fraud	fraud	ADJ
cjfa-38789	29	7	measures	measure	NOUN
cjfa-38789	29	8	and	and	CCONJ
cjfa-38789	29	9	anti	anti	ADJ
cjfa-38789	29	10	-	-	ADJ
cjfa-38789	29	11	false	false	ADJ
cjfa-38789	29	12	claims	claim	NOUN
cjfa-38789	29	13	laws	law	NOUN
cjfa-38789	29	14	have	have	AUX
cjfa-38789	29	15	been	be	AUX
cjfa-38789	29	16	enacted	enact	VERB
cjfa-38789	29	17	worldwide	worldwide	ADV
cjfa-38789	29	18	,	,	PUNCT
cjfa-38789	29	19	namely	namely	ADV
cjfa-38789	29	20	in	in	ADP
cjfa-38789	29	21	the	the	DET
cjfa-38789	29	22	us	us	PROPN
cjfa-38789	29	23	,	,	PUNCT
cjfa-38789	29	24	allowing	allow	VERB
cjfa-38789	29	25	public	public	ADJ
cjfa-38789	29	26	prosecutors	prosecutor	NOUN
cjfa-38789	29	27	to	to	PART
cjfa-38789	29	28	recover	recover	VERB
cjfa-38789	29	29	damages	damage	NOUN
cjfa-38789	29	30	for	for	ADP
cjfa-38789	29	31	fraud	fraud	NOUN
cjfa-38789	29	32	and	and	CCONJ
cjfa-38789	29	33	false	false	ADJ
cjfa-38789	29	34	claims	claim	NOUN
cjfa-38789	29	35	.	.	PUNCT
cjfa-38789	30	1	thanks	thank	NOUN
cjfa-38789	30	2	to	to	ADP
cjfa-38789	30	3	these	these	DET
cjfa-38789	30	4	measures	measure	NOUN
cjfa-38789	30	5	,	,	PUNCT
cjfa-38789	30	6	the	the	DET
cjfa-38789	30	7	number	number	NOUN
cjfa-38789	30	8	of	of	ADP
cjfa-38789	30	9	frauds	fraud	NOUN
cjfa-38789	30	10	has	have	AUX
cjfa-38789	30	11	decreased	decrease	VERB
cjfa-38789	30	12	after	after	ADP
cjfa-38789	30	13	2002	2002	NUM
cjfa-38789	30	14	.	.	PUNCT
cjfa-38789	31	1	companies	company	NOUN
cjfa-38789	31	2	were	be	AUX
cjfa-38789	31	3	also	also	ADV
cjfa-38789	31	4	asked	ask	VERB
cjfa-38789	31	5	to	to	PART
cjfa-38789	31	6	set	set	VERB
cjfa-38789	31	7	up	up	ADP
cjfa-38789	31	8	a	a	DET
cjfa-38789	31	9	healthy	healthy	ADJ
cjfa-38789	31	10	system	system	NOUN
cjfa-38789	31	11	for	for	ADP
cjfa-38789	31	12	control	control	NOUN
cjfa-38789	31	13	and	and	CCONJ
cjfa-38789	31	14	audit	audit	NOUN
cjfa-38789	31	15	to	to	PART
cjfa-38789	31	16	reduce	reduce	VERB
cjfa-38789	31	17	the	the	DET
cjfa-38789	31	18	fraud	fraud	NOUN
cjfa-38789	31	19	occurrence	occurrence	NOUN
cjfa-38789	31	20	,	,	PUNCT
cjfa-38789	31	21	although	although	SCONJ
cjfa-38789	31	22	the	the	DET
cjfa-38789	31	23	system	system	NOUN
cjfa-38789	31	24	’s	’s	PART
cjfa-38789	31	25	weakness	weakness	NOUN
cjfa-38789	31	26	does	do	AUX
cjfa-38789	31	27	not	not	PART
cjfa-38789	31	28	mean	mean	VERB
cjfa-38789	31	29	that	that	SCONJ
cjfa-38789	31	30	the	the	DET
cjfa-38789	31	31	fraud	fraud	NOUN
cjfa-38789	31	32	could	could	AUX
cjfa-38789	31	33	happen	happen	VERB
cjfa-38789	31	34	(	(	PUNCT
cjfa-38789	31	35	sanusi	sanusi	PROPN
cjfa-38789	31	36	&	&	CCONJ
cjfa-38789	31	37	mohamed	mohamed	PROPN
cjfa-38789	31	38	,	,	PUNCT
cjfa-38789	31	39	2015	2015	NUM
cjfa-38789	31	40	)	)	PUNCT
cjfa-38789	31	41	.	.	PUNCT
cjfa-38789	32	1	according	accord	VERB
cjfa-38789	32	2	to	to	ADP
cjfa-38789	32	3	the	the	DET
cjfa-38789	32	4	financial	financial	ADJ
cjfa-38789	32	5	security	security	NOUN
cjfa-38789	32	6	law	law	NOUN
cjfa-38789	32	7	,	,	PUNCT
cjfa-38789	32	8	strengthening	strengthen	VERB
cjfa-38789	32	9	the	the	DET
cjfa-38789	32	10	governance	governance	NOUN
cjfa-38789	32	11	mechanisms	mechanism	NOUN
cjfa-38789	32	12	can	can	AUX
cjfa-38789	32	13	help	help	VERB
cjfa-38789	32	14	prevent	prevent	VERB
cjfa-38789	32	15	fraudulent	fraudulent	ADJ
cjfa-38789	32	16	and	and	CCONJ
cjfa-38789	32	17	manipulative	manipulative	ADJ
cjfa-38789	32	18	practices	practice	NOUN
cjfa-38789	32	19	;	;	PUNCT
cjfa-38789	32	20	and	and	CCONJ
cjfa-38789	32	21	reduce	reduce	VERB
cjfa-38789	32	22	fraud	fraud	NOUN
cjfa-38789	32	23	.	.	PUNCT
cjfa-38789	33	1	based	base	VERB
cjfa-38789	33	2	on	on	ADP
cjfa-38789	33	3	the	the	DET
cjfa-38789	33	4	accounting	accounting	NOUN
cjfa-38789	33	5	literature	literature	NOUN
cjfa-38789	33	6	,	,	PUNCT
cjfa-38789	33	7	some	some	DET
cjfa-38789	33	8	studies	study	NOUN
cjfa-38789	33	9	recommend	recommend	VERB
cjfa-38789	33	10	internal	internal	ADJ
cjfa-38789	33	11	audit	audit	NOUN
cjfa-38789	33	12	,	,	PUNCT
cjfa-38789	33	13	audit	audit	NOUN
cjfa-38789	33	14	committee	committee	NOUN
cjfa-38789	33	15	,	,	PUNCT
cjfa-38789	33	16	and	and	CCONJ
cjfa-38789	33	17	external	external	ADJ
cjfa-38789	33	18	audit	audit	NOUN
cjfa-38789	33	19	as	as	ADP
cjfa-38789	33	20	crucial	crucial	ADJ
cjfa-38789	33	21	pillars	pillar	NOUN
cjfa-38789	33	22	to	to	PART
cjfa-38789	33	23	better	well	ADV
cjfa-38789	33	24	cope	cope	VERB
cjfa-38789	33	25	with	with	ADP
cjfa-38789	33	26	frauds	fraud	NOUN
cjfa-38789	33	27	(	(	PUNCT
cjfa-38789	33	28	bajra	bajra	PROPN
cjfa-38789	33	29	&	&	CCONJ
cjfa-38789	33	30	cadez	cadez	PROPN
cjfa-38789	33	31	,	,	PUNCT
cjfa-38789	33	32	2018	2018	NUM
cjfa-38789	33	33	)	)	PUNCT
cjfa-38789	33	34	.	.	PUNCT
cjfa-38789	34	1	however	however	ADV
cjfa-38789	34	2	,	,	PUNCT
cjfa-38789	34	3	the	the	DET
cjfa-38789	34	4	association	association	NOUN
cjfa-38789	34	5	between	between	ADP
cjfa-38789	34	6	audit	audit	NOUN
cjfa-38789	34	7	quality	quality	NOUN
cjfa-38789	34	8	and	and	CCONJ
cjfa-38789	34	9	financial	financial	ADJ
cjfa-38789	34	10	statement	statement	NOUN
cjfa-38789	34	11	fraud	fraud	NOUN
cjfa-38789	34	12	has	have	AUX
cjfa-38789	34	13	been	be	AUX
cjfa-38789	34	14	inconsistent	inconsistent	ADJ
cjfa-38789	34	15	in	in	ADP
cjfa-38789	34	16	the	the	DET
cjfa-38789	34	17	extant	extant	ADJ
cjfa-38789	34	18	literature	literature	NOUN
cjfa-38789	34	19	.	.	PUNCT
cjfa-38789	35	1	fraud	fraud	NOUN
cjfa-38789	35	2	risk	risk	NOUN
cjfa-38789	35	3	and	and	CCONJ
cjfa-38789	35	4	audit	audit	NOUN
cjfa-38789	35	5	quality	quality	NOUN
cjfa-38789	35	6	:	:	PUNCT
cjfa-38789	35	7	the	the	DET
cjfa-38789	35	8	case	case	NOUN
cjfa-38789	35	9	of	of	ADP
cjfa-38789	35	10	us	us	PROPN
cjfa-38789	35	11	public	public	ADJ
cjfa-38789	35	12	firms	firm	NOUN
cjfa-38789	35	13	31	31	NUM
cjfa-38789	35	14	therefore	therefore	ADV
cjfa-38789	35	15	,	,	PUNCT
cjfa-38789	35	16	“	"	PUNCT
cjfa-38789	35	17	it	it	PRON
cjfa-38789	35	18	is	be	AUX
cjfa-38789	35	19	the	the	DET
cjfa-38789	35	20	management	management	NOUN
cjfa-38789	35	21	’s	’s	PART
cjfa-38789	35	22	responsibility	responsibility	NOUN
cjfa-38789	35	23	to	to	PART
cjfa-38789	35	24	design	design	VERB
cjfa-38789	35	25	and	and	CCONJ
cjfa-38789	35	26	implement	implement	VERB
cjfa-38789	35	27	programs	program	NOUN
cjfa-38789	35	28	and	and	CCONJ
cjfa-38789	35	29	controls	control	NOUN
cjfa-38789	35	30	to	to	PART
cjfa-38789	35	31	prevent	prevent	VERB
cjfa-38789	35	32	,	,	PUNCT
cjfa-38789	35	33	deter	deter	VERB
cjfa-38789	35	34	and	and	CCONJ
cjfa-38789	35	35	detect	detect	VERB
cjfa-38789	35	36	fraud	fraud	NOUN
cjfa-38789	35	37	”	"	PUNCT
cjfa-38789	35	38	(	(	PUNCT
cjfa-38789	35	39	aicpa	aicpa	PROPN
cjfa-38789	35	40	,	,	PUNCT
cjfa-38789	35	41	2002	2002	NUM
cjfa-38789	35	42	)	)	PUNCT
cjfa-38789	35	43	.	.	PUNCT
cjfa-38789	36	1	managers	manager	NOUN
cjfa-38789	36	2	must	must	AUX
cjfa-38789	36	3	perform	perform	VERB
cjfa-38789	36	4	a	a	DET
cjfa-38789	36	5	detailed	detailed	ADJ
cjfa-38789	36	6	fraud	fraud	NOUN
cjfa-38789	36	7	assessment	assessment	NOUN
cjfa-38789	36	8	and	and	CCONJ
cjfa-38789	36	9	identify	identify	VERB
cjfa-38789	36	10	its	its	PRON
cjfa-38789	36	11	causes	cause	NOUN
cjfa-38789	36	12	,	,	PUNCT
cjfa-38789	36	13	although	although	SCONJ
cjfa-38789	36	14	the	the	DET
cjfa-38789	36	15	process	process	NOUN
cjfa-38789	36	16	would	would	AUX
cjfa-38789	36	17	be	be	AUX
cjfa-38789	36	18	complicated	complicated	ADJ
cjfa-38789	36	19	and	and	CCONJ
cjfa-38789	36	20	costly	costly	ADJ
cjfa-38789	36	21	.	.	PUNCT
cjfa-38789	37	1	too	too	ADV
cjfa-38789	37	2	little	little	ADJ
cjfa-38789	37	3	research	research	NOUN
cjfa-38789	37	4	has	have	AUX
cjfa-38789	37	5	focused	focus	VERB
cjfa-38789	37	6	on	on	ADP
cjfa-38789	37	7	the	the	DET
cjfa-38789	37	8	the	the	DET
cjfa-38789	37	9	usefulness	usefulness	NOUN
cjfa-38789	37	10	of	of	ADP
cjfa-38789	37	11	fraud	fraud	NOUN
cjfa-38789	37	12	detection	detection	NOUN
cjfa-38789	37	13	techniques	technique	NOUN
cjfa-38789	37	14	(	(	PUNCT
cjfa-38789	37	15	beneish	beneish	PROPN
cjfa-38789	37	16	,	,	PUNCT
cjfa-38789	37	17	lee	lee	PROPN
cjfa-38789	37	18	&	&	CCONJ
cjfa-38789	37	19	nichols	nichols	PROPN
cjfa-38789	37	20	,	,	PUNCT
cjfa-38789	37	21	2012	2012	NUM
cjfa-38789	37	22	;	;	PUNCT
cjfa-38789	37	23	roshayani	roshayani	PROPN
cjfa-38789	37	24	,	,	PUNCT
cjfa-38789	37	25	sharinah	sharinah	PROPN
cjfa-38789	37	26	&	&	CCONJ
cjfa-38789	37	27	normahet	normahet	PROPN
cjfa-38789	37	28	,	,	PUNCT
cjfa-38789	37	29	2015	2015	NUM
cjfa-38789	37	30	)	)	PUNCT
cjfa-38789	37	31	.	.	PUNCT
cjfa-38789	38	1	according	accord	VERB
cjfa-38789	38	2	to	to	ADP
cjfa-38789	38	3	the	the	DET
cjfa-38789	38	4	fraud	fraud	NOUN
cjfa-38789	38	5	triangle	triangle	NOUN
cjfa-38789	38	6	theory	theory	NOUN
cjfa-38789	38	7	,	,	PUNCT
cjfa-38789	38	8	there	there	PRON
cjfa-38789	38	9	are	be	VERB
cjfa-38789	38	10	three	three	NUM
cjfa-38789	38	11	main	main	ADJ
cjfa-38789	38	12	elements	element	NOUN
cjfa-38789	38	13	of	of	ADP
cjfa-38789	38	14	the	the	DET
cjfa-38789	38	15	fraud	fraud	NOUN
cjfa-38789	38	16	occurrence	occurrence	NOUN
cjfa-38789	38	17	,	,	PUNCT
cjfa-38789	38	18	the	the	DET
cjfa-38789	38	19	presence	presence	NOUN
cjfa-38789	38	20	of	of	ADP
cjfa-38789	38	21	pressure	pressure	NOUN
cjfa-38789	38	22	,	,	PUNCT
cjfa-38789	38	23	opportunity	opportunity	NOUN
cjfa-38789	38	24	and	and	CCONJ
cjfa-38789	38	25	rationalization	rationalization	NOUN
cjfa-38789	38	26	(	(	PUNCT
cjfa-38789	38	27	ozcelik	ozcelik	PROPN
cjfa-38789	38	28	,	,	PUNCT
cjfa-38789	38	29	2020	2020	NUM
cjfa-38789	38	30	)	)	PUNCT
cjfa-38789	38	31	.	.	PUNCT
cjfa-38789	39	1	but	but	CCONJ
cjfa-38789	39	2	risk	risk	NOUN
cjfa-38789	39	3	of	of	ADP
cjfa-38789	39	4	fraud	fraud	NOUN
cjfa-38789	39	5	is	be	AUX
cjfa-38789	39	6	most	most	ADV
cjfa-38789	39	7	attributed	attribute	VERB
cjfa-38789	39	8	to	to	ADP
cjfa-38789	39	9	the	the	DET
cjfa-38789	39	10	first	first	ADJ
cjfa-38789	39	11	factor	factor	NOUN
cjfa-38789	39	12	,	,	PUNCT
cjfa-38789	39	13	pressure	pressure	NOUN
cjfa-38789	39	14	or	or	CCONJ
cjfa-38789	39	15	incentives	incentive	NOUN
cjfa-38789	39	16	.	.	PUNCT
cjfa-38789	40	1	past	past	ADJ
cjfa-38789	40	2	studies	study	NOUN
cjfa-38789	40	3	argue	argue	VERB
cjfa-38789	40	4	that	that	SCONJ
cjfa-38789	40	5	financially	financially	ADV
cjfa-38789	40	6	distressed	distressed	ADJ
cjfa-38789	40	7	tend	tend	NOUN
cjfa-38789	40	8	to	to	PART
cjfa-38789	40	9	manipulate	manipulate	VERB
cjfa-38789	40	10	their	their	PRON
cjfa-38789	40	11	financial	financial	ADJ
cjfa-38789	40	12	statements	statement	NOUN
cjfa-38789	40	13	(	(	PUNCT
cjfa-38789	40	14	beneish	beneish	PROPN
cjfa-38789	40	15	et	et	PROPN
cjfa-38789	40	16	al	al	PROPN
cjfa-38789	40	17	.	.	PROPN
cjfa-38789	40	18	,	,	PUNCT
cjfa-38789	40	19	2012	2012	NUM
cjfa-38789	40	20	;	;	PUNCT
cjfa-38789	40	21	roshayani	roshayani	PROPN
cjfa-38789	40	22	et	et	PROPN
cjfa-38789	40	23	al	al	PROPN
cjfa-38789	40	24	.	.	PROPN
cjfa-38789	40	25	,	,	PUNCT
cjfa-38789	40	26	2015	2015	NUM
cjfa-38789	40	27	)	)	PUNCT
cjfa-38789	40	28	.	.	PUNCT
cjfa-38789	41	1	particularly	particularly	ADV
cjfa-38789	41	2	,	,	PUNCT
cjfa-38789	41	3	failed	fail	VERB
cjfa-38789	41	4	firms	firm	NOUN
cjfa-38789	41	5	which	which	PRON
cjfa-38789	41	6	are	be	AUX
cjfa-38789	41	7	financially	financially	ADV
cjfa-38789	41	8	distressed	distressed	ADJ
cjfa-38789	41	9	tend	tend	NOUN
cjfa-38789	41	10	to	to	PART
cjfa-38789	41	11	manipulate	manipulate	VERB
cjfa-38789	41	12	their	their	PRON
cjfa-38789	41	13	financial	financial	ADJ
cjfa-38789	41	14	statements	statement	NOUN
cjfa-38789	41	15	and	and	CCONJ
cjfa-38789	41	16	are	be	AUX
cjfa-38789	41	17	more	more	ADV
cjfa-38789	41	18	likely	likely	ADJ
cjfa-38789	41	19	to	to	PART
cjfa-38789	41	20	be	be	AUX
cjfa-38789	41	21	involved	involve	VERB
cjfa-38789	41	22	in	in	ADP
cjfa-38789	41	23	fraudulent	fraudulent	ADJ
cjfa-38789	41	24	financial	financial	ADJ
cjfa-38789	41	25	reporting	reporting	NOUN
cjfa-38789	41	26	(	(	PUNCT
cjfa-38789	41	27	altman	altman	NOUN
cjfa-38789	41	28	,	,	PUNCT
cjfa-38789	41	29	1968	1968	NUM
cjfa-38789	41	30	;	;	PUNCT
cjfa-38789	41	31	roshayani	roshayani	PROPN
cjfa-38789	41	32	et	et	PROPN
cjfa-38789	41	33	al	al	PROPN
cjfa-38789	41	34	.	.	PROPN
cjfa-38789	41	35	,	,	PUNCT
cjfa-38789	41	36	2015	2015	NUM
cjfa-38789	41	37	)	)	PUNCT
cjfa-38789	41	38	.	.	PUNCT
cjfa-38789	42	1	consistent	consistent	ADJ
cjfa-38789	42	2	with	with	ADP
cjfa-38789	42	3	these	these	DET
cjfa-38789	42	4	arguments	argument	NOUN
cjfa-38789	42	5	,	,	PUNCT
cjfa-38789	42	6	it	it	PRON
cjfa-38789	42	7	is	be	AUX
cjfa-38789	42	8	possible	possible	ADJ
cjfa-38789	42	9	to	to	PART
cjfa-38789	42	10	detect	detect	VERB
cjfa-38789	42	11	fraud	fraud	NOUN
cjfa-38789	42	12	at	at	ADP
cjfa-38789	42	13	an	an	DET
cjfa-38789	42	14	early	early	ADJ
cjfa-38789	42	15	stage	stage	NOUN
cjfa-38789	42	16	and	and	CCONJ
cjfa-38789	42	17	mitigate	mitigate	VERB
cjfa-38789	42	18	it	it	PRON
cjfa-38789	42	19	at	at	ADP
cjfa-38789	42	20	its	its	PRON
cjfa-38789	42	21	inception	inception	NOUN
cjfa-38789	42	22	by	by	ADP
cjfa-38789	42	23	using	use	VERB
cjfa-38789	42	24	some	some	DET
cjfa-38789	42	25	prediction	prediction	NOUN
cjfa-38789	42	26	tools	tool	NOUN
cjfa-38789	42	27	such	such	ADJ
cjfa-38789	42	28	as	as	ADP
cjfa-38789	42	29	beneish	beneish	ADJ
cjfa-38789	42	30	model	model	NOUN
cjfa-38789	42	31	and	and	CCONJ
cjfa-38789	42	32	z	z	NOUN
cjfa-38789	42	33	-	-	PUNCT
cjfa-38789	42	34	score	score	NOUN
cjfa-38789	42	35	model	model	NOUN
cjfa-38789	42	36	.	.	PUNCT
cjfa-38789	43	1	the	the	DET
cjfa-38789	43	2	altman	altman	PROPN
cjfa-38789	43	3	’s	’s	PART
cjfa-38789	43	4	z	z	PROPN
cjfa-38789	43	5	-	-	PUNCT
cjfa-38789	43	6	score	score	NOUN
cjfa-38789	43	7	model	model	NOUN
cjfa-38789	43	8	was	be	AUX
cjfa-38789	43	9	accurate	accurate	ADJ
cjfa-38789	43	10	in	in	ADP
cjfa-38789	43	11	predicting	predict	VERB
cjfa-38789	43	12	business	business	NOUN
cjfa-38789	43	13	failure	failure	NOUN
cjfa-38789	43	14	and	and	CCONJ
cjfa-38789	43	15	fraudulent	fraudulent	ADJ
cjfa-38789	43	16	financial	financial	ADJ
cjfa-38789	43	17	reporting	reporting	NOUN
cjfa-38789	43	18	as	as	ADV
cjfa-38789	43	19	well	well	ADV
cjfa-38789	43	20	as	as	ADP
cjfa-38789	43	21	the	the	DET
cjfa-38789	43	22	relationship	relationship	NOUN
cjfa-38789	43	23	between	between	ADP
cjfa-38789	43	24	them	they	PRON
cjfa-38789	43	25	(	(	PUNCT
cjfa-38789	43	26	roshayani	roshayani	PROPN
cjfa-38789	43	27	et	et	PROPN
cjfa-38789	43	28	al	al	PROPN
cjfa-38789	43	29	.	.	PROPN
cjfa-38789	43	30	,	,	PUNCT
cjfa-38789	43	31	2015	2015	NUM
cjfa-38789	43	32	)	)	PUNCT
cjfa-38789	43	33	.	.	PUNCT
cjfa-38789	44	1	this	this	DET
cjfa-38789	44	2	model	model	NOUN
cjfa-38789	44	3	is	be	AUX
cjfa-38789	44	4	believed	believe	VERB
cjfa-38789	44	5	to	to	PART
cjfa-38789	44	6	be	be	AUX
cjfa-38789	44	7	the	the	DET
cjfa-38789	44	8	most	most	ADV
cjfa-38789	44	9	thoroughly	thoroughly	ADV
cjfa-38789	44	10	tested	test	VERB
cjfa-38789	44	11	and	and	CCONJ
cjfa-38789	44	12	broadly	broadly	ADV
cjfa-38789	44	13	accepted	accept	VERB
cjfa-38789	44	14	distress	distress	NOUN
cjfa-38789	44	15	prediction	prediction	NOUN
cjfa-38789	44	16	model	model	NOUN
cjfa-38789	44	17	in	in	ADP
cjfa-38789	44	18	the	the	DET
cjfa-38789	44	19	literature	literature	NOUN
cjfa-38789	44	20	.	.	PUNCT
cjfa-38789	45	1	the	the	DET
cjfa-38789	45	2	beneish	beneish	PROPN
cjfa-38789	45	3	’s	’s	PART
cjfa-38789	45	4	m	m	PROPN
cjfa-38789	45	5	-	-	PUNCT
cjfa-38789	45	6	score	score	NOUN
cjfa-38789	45	7	had	have	AUX
cjfa-38789	45	8	correctly	correctly	ADV
cjfa-38789	45	9	revealed	reveal	VERB
cjfa-38789	45	10	some	some	PRON
cjfa-38789	45	11	of	of	ADP
cjfa-38789	45	12	the	the	DET
cjfa-38789	45	13	most	most	ADV
cjfa-38789	45	14	famous	famous	ADJ
cjfa-38789	45	15	fraud	fraud	NOUN
cjfa-38789	45	16	cases	case	NOUN
cjfa-38789	45	17	that	that	PRON
cjfa-38789	45	18	occurred	occur	VERB
cjfa-38789	45	19	later	later	ADV
cjfa-38789	45	20	in	in	ADP
cjfa-38789	45	21	a	a	DET
cjfa-38789	45	22	subsequent	subsequent	ADJ
cjfa-38789	45	23	period	period	NOUN
cjfa-38789	45	24	(	(	PUNCT
cjfa-38789	45	25	beneish	beneish	VERB
cjfa-38789	45	26	et	et	PROPN
cjfa-38789	45	27	al	al	PROPN
cjfa-38789	45	28	.	.	PROPN
cjfa-38789	45	29	,	,	PUNCT
cjfa-38789	45	30	2012	2012	NUM
cjfa-38789	45	31	)	)	PUNCT
cjfa-38789	45	32	.	.	PUNCT
cjfa-38789	46	1	in	in	ADP
cjfa-38789	46	2	line	line	NOUN
cjfa-38789	46	3	with	with	ADP
cjfa-38789	46	4	these	these	DET
cjfa-38789	46	5	arguments	argument	NOUN
cjfa-38789	46	6	,	,	PUNCT
cjfa-38789	46	7	this	this	DET
cjfa-38789	46	8	study	study	NOUN
cjfa-38789	46	9	argues	argue	VERB
cjfa-38789	46	10	that	that	SCONJ
cjfa-38789	46	11	the	the	DET
cjfa-38789	46	12	combination	combination	NOUN
cjfa-38789	46	13	of	of	ADP
cjfa-38789	46	14	the	the	DET
cjfa-38789	46	15	z	z	NOUN
cjfa-38789	46	16	-	-	PUNCT
cjfa-38789	46	17	score	score	NOUN
cjfa-38789	46	18	model	model	NOUN
cjfa-38789	46	19	and	and	CCONJ
cjfa-38789	46	20	the	the	DET
cjfa-38789	46	21	beneish	beneish	ADJ
cjfa-38789	46	22	m	m	PROPN
cjfa-38789	46	23	-	-	PUNCT
cjfa-38789	46	24	score	score	NOUN
cjfa-38789	46	25	might	might	AUX
cjfa-38789	46	26	enhance	enhance	VERB
cjfa-38789	46	27	the	the	DET
cjfa-38789	46	28	prediction	prediction	NOUN
cjfa-38789	46	29	of	of	ADP
cjfa-38789	46	30	fraud	fraud	NOUN
cjfa-38789	46	31	risk	risk	NOUN
cjfa-38789	46	32	(	(	PUNCT
cjfa-38789	46	33	roshayani	roshayani	NOUN
cjfa-38789	46	34	et	et	PROPN
cjfa-38789	46	35	al	al	PROPN
cjfa-38789	46	36	.	.	PROPN
cjfa-38789	46	37	,	,	PUNCT
cjfa-38789	46	38	2015	2015	NUM
cjfa-38789	46	39	)	)	PUNCT
cjfa-38789	46	40	.	.	PUNCT
cjfa-38789	47	1	overall	overall	ADV
cjfa-38789	47	2	,	,	PUNCT
cjfa-38789	47	3	according	accord	VERB
cjfa-38789	47	4	to	to	ADP
cjfa-38789	47	5	the	the	DET
cjfa-38789	47	6	audit	audit	NOUN
cjfa-38789	47	7	risk	risk	NOUN
cjfa-38789	47	8	model	model	NOUN
cjfa-38789	47	9	,	,	PUNCT
cjfa-38789	47	10	audit	audit	NOUN
cjfa-38789	47	11	risk	risk	NOUN
cjfa-38789	47	12	is	be	AUX
cjfa-38789	47	13	a	a	DET
cjfa-38789	47	14	function	function	NOUN
cjfa-38789	47	15	of	of	ADP
cjfa-38789	47	16	inherent	inherent	ADJ
cjfa-38789	47	17	risk	risk	NOUN
cjfa-38789	47	18	,	,	PUNCT
cjfa-38789	47	19	control	control	NOUN
cjfa-38789	47	20	risk	risk	NOUN
cjfa-38789	47	21	and	and	CCONJ
cjfa-38789	47	22	detection	detection	NOUN
cjfa-38789	47	23	risk	risk	NOUN
cjfa-38789	47	24	.	.	PUNCT
cjfa-38789	48	1	such	such	DET
cjfa-38789	48	2	a	a	DET
cjfa-38789	48	3	combination	combination	NOUN
cjfa-38789	48	4	of	of	ADP
cjfa-38789	48	5	scores	score	NOUN
cjfa-38789	48	6	would	would	AUX
cjfa-38789	48	7	provide	provide	VERB
cjfa-38789	48	8	a	a	DET
cjfa-38789	48	9	more	more	ADV
cjfa-38789	48	10	reliable	reliable	ADJ
cjfa-38789	48	11	proxy	proxy	NOUN
cjfa-38789	48	12	for	for	ADP
cjfa-38789	48	13	fraud	fraud	NOUN
cjfa-38789	48	14	occurrence	occurrence	NOUN
cjfa-38789	48	15	than	than	SCONJ
cjfa-38789	48	16	do	do	VERB
cjfa-38789	48	17	previous	previous	ADJ
cjfa-38789	48	18	binary	binary	ADJ
cjfa-38789	48	19	models	model	NOUN
cjfa-38789	48	20	.	.	PUNCT
cjfa-38789	49	1	this	this	DET
cjfa-38789	49	2	study	study	NOUN
cjfa-38789	49	3	has	have	VERB
cjfa-38789	49	4	two	two	NUM
cjfa-38789	49	5	main	main	ADJ
cjfa-38789	49	6	objectives	objective	NOUN
cjfa-38789	49	7	.	.	PUNCT
cjfa-38789	50	1	the	the	DET
cjfa-38789	50	2	first	first	ADJ
cjfa-38789	50	3	objective	objective	NOUN
cjfa-38789	50	4	is	be	AUX
cjfa-38789	50	5	to	to	PART
cjfa-38789	50	6	verify	verify	VERB
cjfa-38789	50	7	whether	whether	SCONJ
cjfa-38789	50	8	a	a	DET
cjfa-38789	50	9	collective	collective	ADJ
cjfa-38789	50	10	prediction	prediction	NOUN
cjfa-38789	50	11	tool	tool	NOUN
cjfa-38789	50	12	can	can	AUX
cjfa-38789	50	13	be	be	AUX
cjfa-38789	50	14	used	use	VERB
cjfa-38789	50	15	to	to	PART
cjfa-38789	50	16	predict	predict	VERB
cjfa-38789	50	17	fraud	fraud	NOUN
cjfa-38789	50	18	risk	risk	NOUN
cjfa-38789	50	19	.	.	PUNCT
cjfa-38789	51	1	the	the	DET
cjfa-38789	51	2	second	second	ADJ
cjfa-38789	51	3	objective	objective	NOUN
cjfa-38789	51	4	is	be	AUX
cjfa-38789	51	5	to	to	PART
cjfa-38789	51	6	examine	examine	VERB
cjfa-38789	51	7	the	the	DET
cjfa-38789	51	8	audit	audit	NOUN
cjfa-38789	51	9	’s	’s	PART
cjfa-38789	51	10	monitoring	monitor	VERB
cjfa-38789	51	11	role	role	NOUN
cjfa-38789	51	12	through	through	ADP
cjfa-38789	51	13	its	its	PRON
cjfa-38789	51	14	three	three	NUM
cjfa-38789	51	15	pillars	pillar	NOUN
cjfa-38789	51	16	,	,	PUNCT
cjfa-38789	51	17	the	the	DET
cjfa-38789	51	18	audit	audit	NOUN
cjfa-38789	51	19	committee	committee	NOUN
cjfa-38789	51	20	,	,	PUNCT
cjfa-38789	51	21	the	the	DET
cjfa-38789	51	22	internal	internal	ADJ
cjfa-38789	51	23	audit	audit	NOUN
cjfa-38789	51	24	and	and	CCONJ
cjfa-38789	51	25	the	the	DET
cjfa-38789	51	26	external	external	ADJ
cjfa-38789	51	27	audit	audit	NOUN
cjfa-38789	51	28	,	,	PUNCT
cjfa-38789	51	29	while	while	SCONJ
cjfa-38789	51	30	most	most	ADJ
cjfa-38789	51	31	previous	previous	ADJ
cjfa-38789	51	32	research	research	NOUN
cjfa-38789	51	33	focused	focus	VERB
cjfa-38789	51	34	on	on	ADP
cjfa-38789	51	35	them	they	PRON
cjfa-38789	51	36	separately	separately	ADV
cjfa-38789	51	37	.	.	PUNCT
cjfa-38789	52	1	the	the	DET
cjfa-38789	52	2	remainder	remainder	NOUN
cjfa-38789	52	3	of	of	ADP
cjfa-38789	52	4	the	the	DET
cjfa-38789	52	5	paper	paper	NOUN
cjfa-38789	52	6	is	be	AUX
cjfa-38789	52	7	structured	structure	VERB
cjfa-38789	52	8	as	as	SCONJ
cjfa-38789	52	9	follows	follow	VERB
cjfa-38789	52	10	.	.	PUNCT
cjfa-38789	53	1	section	section	NOUN
cjfa-38789	53	2	2	2	NUM
cjfa-38789	53	3	reviews	review	VERB
cjfa-38789	53	4	the	the	DET
cjfa-38789	53	5	related	relate	VERB
cjfa-38789	53	6	theoretical	theoretical	ADJ
cjfa-38789	53	7	framework	framework	NOUN
cjfa-38789	53	8	and	and	CCONJ
cjfa-38789	53	9	develops	develop	VERB
cjfa-38789	53	10	the	the	DET
cjfa-38789	53	11	research	research	NOUN
cjfa-38789	53	12	hypotheses	hypothesis	NOUN
cjfa-38789	53	13	.	.	PUNCT
cjfa-38789	54	1	section	section	NOUN
cjfa-38789	54	2	3	3	NUM
cjfa-38789	54	3	describes	describe	VERB
cjfa-38789	54	4	the	the	DET
cjfa-38789	54	5	research	research	NOUN
cjfa-38789	54	6	design	design	NOUN
cjfa-38789	54	7	and	and	CCONJ
cjfa-38789	54	8	data	datum	NOUN
cjfa-38789	54	9	.	.	PUNCT
cjfa-38789	55	1	section	section	NOUN
cjfa-38789	55	2	4	4	NUM
cjfa-38789	55	3	reports	report	NOUN
cjfa-38789	55	4	and	and	CCONJ
cjfa-38789	55	5	discusses	discuss	VERB
cjfa-38789	55	6	the	the	DET
cjfa-38789	55	7	research	research	NOUN
cjfa-38789	55	8	findings	finding	NOUN
cjfa-38789	55	9	,	,	PUNCT
cjfa-38789	55	10	and	and	CCONJ
cjfa-38789	55	11	section	section	NOUN
cjfa-38789	55	12	5	5	NUM
cjfa-38789	55	13	concludes	conclude	VERB
cjfa-38789	55	14	and	and	CCONJ
cjfa-38789	55	15	suggests	suggest	VERB
cjfa-38789	55	16	future	future	ADJ
cjfa-38789	55	17	research	research	NOUN
cjfa-38789	55	18	perspectives	perspective	NOUN
cjfa-38789	55	19	.	.	PUNCT
cjfa-38789	56	1	hela	hela	PROPN
cjfa-38789	56	2	frikha	frikha	PROPN
cjfa-38789	56	3	chaari	chaari	PROPN
cjfa-38789	56	4	,	,	PUNCT
cjfa-38789	56	5	amel	amel	PROPN
cjfa-38789	56	6	belanès	belanès	PROPN
cjfa-38789	56	7	,	,	PUNCT
cjfa-38789	56	8	azhaar	azhaar	PROPN
cjfa-38789	56	9	lajmi32	lajmi32	VERB
cjfa-38789	56	10	theoretical	theoretical	ADJ
cjfa-38789	56	11	framework	framework	NOUN
cjfa-38789	56	12	and	and	CCONJ
cjfa-38789	56	13	research	research	NOUN
cjfa-38789	56	14	hypotheses	hypothesis	NOUN
cjfa-38789	56	15	we	we	PRON
cjfa-38789	56	16	focus	focus	VERB
cjfa-38789	56	17	on	on	ADP
cjfa-38789	56	18	three	three	NUM
cjfa-38789	56	19	critical	critical	ADJ
cjfa-38789	56	20	pillars	pillar	NOUN
cjfa-38789	56	21	of	of	ADP
cjfa-38789	56	22	audit	audit	NOUN
cjfa-38789	56	23	quality	quality	NOUN
cjfa-38789	56	24	:	:	PUNCT
cjfa-38789	56	25	internal	internal	ADJ
cjfa-38789	56	26	audit	audit	NOUN
cjfa-38789	56	27	,	,	PUNCT
cjfa-38789	56	28	audit	audit	NOUN
cjfa-38789	56	29	committee	committee	NOUN
cjfa-38789	56	30	,	,	PUNCT
cjfa-38789	56	31	and	and	CCONJ
cjfa-38789	56	32	external	external	ADJ
cjfa-38789	56	33	audit	audit	NOUN
cjfa-38789	56	34	.	.	PUNCT
cjfa-38789	57	1	internal	internal	ADJ
cjfa-38789	57	2	audit	audit	NOUN
cjfa-38789	57	3	several	several	ADJ
cjfa-38789	57	4	researchers	researcher	NOUN
cjfa-38789	57	5	highlight	highlight	VERB
cjfa-38789	57	6	the	the	DET
cjfa-38789	57	7	relevant	relevant	ADJ
cjfa-38789	57	8	role	role	NOUN
cjfa-38789	57	9	of	of	ADP
cjfa-38789	57	10	internal	internal	ADJ
cjfa-38789	57	11	audits	audits	NOUN
cjfa-38789	57	12	in	in	ADP
cjfa-38789	57	13	preventing	prevent	VERB
cjfa-38789	57	14	fraud	fraud	NOUN
cjfa-38789	57	15	(	(	PUNCT
cjfa-38789	57	16	chen	chen	PROPN
cjfa-38789	57	17	,	,	PUNCT
cjfa-38789	57	18	cumming	cumming	PROPN
cjfa-38789	57	19	,	,	PUNCT
cjfa-38789	57	20	hou	hou	PROPN
cjfa-38789	57	21	&	&	CCONJ
cjfa-38789	57	22	lee	lee	PROPN
cjfa-38789	57	23	,	,	PUNCT
cjfa-38789	57	24	2013	2013	NUM
cjfa-38789	57	25	)	)	PUNCT
cjfa-38789	57	26	.	.	PUNCT
cjfa-38789	58	1	companies	company	NOUN
cjfa-38789	58	2	with	with	ADP
cjfa-38789	58	3	an	an	DET
cjfa-38789	58	4	internal	internal	ADJ
cjfa-38789	58	5	audit	audit	NOUN
cjfa-38789	58	6	are	be	AUX
cjfa-38789	58	7	more	more	ADV
cjfa-38789	58	8	likely	likely	ADJ
cjfa-38789	58	9	to	to	PART
cjfa-38789	58	10	detect	detect	VERB
cjfa-38789	58	11	fraud	fraud	NOUN
cjfa-38789	58	12	.	.	PUNCT
cjfa-38789	59	1	the	the	DET
cjfa-38789	59	2	latter	latter	ADJ
cjfa-38789	59	3	can	can	AUX
cjfa-38789	59	4	independently	independently	ADV
cjfa-38789	59	5	evaluate	evaluate	VERB
cjfa-38789	59	6	fraud	fraud	NOUN
cjfa-38789	59	7	risks	risk	NOUN
cjfa-38789	59	8	and	and	CCONJ
cjfa-38789	59	9	anti	anti	ADJ
cjfa-38789	59	10	-	-	ADJ
cjfa-38789	59	11	fraud	fraud	ADJ
cjfa-38789	59	12	measures	measure	NOUN
cjfa-38789	59	13	to	to	PART
cjfa-38789	59	14	implement	implement	VERB
cjfa-38789	59	15	by	by	ADP
cjfa-38789	59	16	the	the	DET
cjfa-38789	59	17	executive	executive	PROPN
cjfa-38789	59	18	board	board	NOUN
cjfa-38789	59	19	(	(	PUNCT
cjfa-38789	59	20	petrascu	petrascu	PROPN
cjfa-38789	59	21	&	&	CCONJ
cjfa-38789	59	22	tieanu	tieanu	PROPN
cjfa-38789	59	23	,	,	PUNCT
cjfa-38789	59	24	2014	2014	NUM
cjfa-38789	59	25	)	)	PUNCT
cjfa-38789	59	26	.	.	PUNCT
cjfa-38789	60	1	also	also	ADV
cjfa-38789	60	2	,	,	PUNCT
cjfa-38789	60	3	the	the	DET
cjfa-38789	60	4	results	result	NOUN
cjfa-38789	60	5	of	of	ADP
cjfa-38789	60	6	zeng	zeng	PROPN
cjfa-38789	60	7	,	,	PUNCT
cjfa-38789	60	8	yang	yang	PROPN
cjfa-38789	60	9	and	and	CCONJ
cjfa-38789	60	10	shi	shi	PROPN
cjfa-38789	60	11	(	(	PUNCT
cjfa-38789	60	12	2020	2020	NUM
cjfa-38789	60	13	)	)	PUNCT
cjfa-38789	60	14	reveal	reveal	VERB
cjfa-38789	60	15	that	that	SCONJ
cjfa-38789	60	16	internal	internal	ADJ
cjfa-38789	60	17	audit	audit	NOUN
cjfa-38789	60	18	is	be	AUX
cjfa-38789	60	19	significantly	significantly	ADV
cjfa-38789	60	20	negatively	negatively	ADV
cjfa-38789	60	21	correlated	correlate	VERB
cjfa-38789	60	22	with	with	ADP
cjfa-38789	60	23	the	the	DET
cjfa-38789	60	24	occurrence	occurrence	NOUN
cjfa-38789	60	25	of	of	ADP
cjfa-38789	60	26	corporate	corporate	ADJ
cjfa-38789	60	27	fraud	fraud	NOUN
cjfa-38789	60	28	.	.	PUNCT
cjfa-38789	61	1	however	however	ADV
cjfa-38789	61	2	,	,	PUNCT
cjfa-38789	61	3	the	the	DET
cjfa-38789	61	4	internal	internal	ADJ
cjfa-38789	61	5	auditor	auditor	NOUN
cjfa-38789	61	6	still	still	ADV
cjfa-38789	61	7	needs	need	VERB
cjfa-38789	61	8	to	to	PART
cjfa-38789	61	9	use	use	VERB
cjfa-38789	61	10	its	its	PRON
cjfa-38789	61	11	professional	professional	ADJ
cjfa-38789	61	12	judgment	judgment	NOUN
cjfa-38789	61	13	and	and	CCONJ
cjfa-38789	61	14	practical	practical	ADJ
cjfa-38789	61	15	experience	experience	NOUN
cjfa-38789	61	16	in	in	ADP
cjfa-38789	61	17	assessing	assess	VERB
cjfa-38789	61	18	the	the	DET
cjfa-38789	61	19	likelihood	likelihood	NOUN
cjfa-38789	61	20	of	of	ADP
cjfa-38789	61	21	fraud	fraud	NOUN
cjfa-38789	61	22	(	(	PUNCT
cjfa-38789	61	23	sanusi	sanusi	PROPN
cjfa-38789	61	24	&	&	CCONJ
cjfa-38789	61	25	mohamed	mohamed	PROPN
cjfa-38789	61	26	,	,	PUNCT
cjfa-38789	61	27	2015	2015	NUM
cjfa-38789	61	28	)	)	PUNCT
cjfa-38789	61	29	.	.	PUNCT
cjfa-38789	62	1	given	give	VERB
cjfa-38789	62	2	the	the	DET
cjfa-38789	62	3	above	above	ADJ
cjfa-38789	62	4	developments	development	NOUN
cjfa-38789	62	5	,	,	PUNCT
cjfa-38789	62	6	we	we	PRON
cjfa-38789	62	7	can	can	AUX
cjfa-38789	62	8	formulate	formulate	VERB
cjfa-38789	62	9	our	our	PRON
cjfa-38789	62	10	first	first	ADJ
cjfa-38789	62	11	assumption	assumption	NOUN
cjfa-38789	62	12	as	as	SCONJ
cjfa-38789	62	13	follows	follow	VERB
cjfa-38789	62	14	:	:	PUNCT
cjfa-38789	62	15	h1	h1	PROPN
cjfa-38789	62	16	:	:	PUNCT
cjfa-38789	62	17	the	the	DET
cjfa-38789	62	18	existence	existence	NOUN
cjfa-38789	62	19	of	of	ADP
cjfa-38789	62	20	an	an	DET
cjfa-38789	62	21	internal	internal	ADJ
cjfa-38789	62	22	audit	audit	NOUN
cjfa-38789	62	23	is	be	AUX
cjfa-38789	62	24	expected	expect	VERB
cjfa-38789	62	25	to	to	PART
cjfa-38789	62	26	reduce	reduce	VERB
cjfa-38789	62	27	fraud	fraud	NOUN
cjfa-38789	62	28	risk	risk	NOUN
cjfa-38789	62	29	.	.	PUNCT
cjfa-38789	63	1	audit	audit	NOUN
cjfa-38789	63	2	committee	committee	NOUN
cjfa-38789	63	3	the	the	DET
cjfa-38789	63	4	audit	audit	NOUN
cjfa-38789	63	5	committee	committee	NOUN
cjfa-38789	63	6	effectiveness	effectiveness	NOUN
cjfa-38789	63	7	can	can	AUX
cjfa-38789	63	8	be	be	AUX
cjfa-38789	63	9	assessed	assess	VERB
cjfa-38789	63	10	through	through	ADP
cjfa-38789	63	11	multiple	multiple	ADJ
cjfa-38789	63	12	parameters	parameter	NOUN
cjfa-38789	63	13	(	(	PUNCT
cjfa-38789	63	14	neffati	neffati	PROPN
cjfa-38789	63	15	,	,	PUNCT
cjfa-38789	63	16	khiari	khiari	PROPN
cjfa-38789	63	17	&	&	CCONJ
cjfa-38789	63	18	lajmi	lajmi	PROPN
cjfa-38789	63	19	,	,	PUNCT
cjfa-38789	63	20	2021	2021	NUM
cjfa-38789	63	21	)	)	PUNCT
cjfa-38789	63	22	,	,	PUNCT
cjfa-38789	63	23	mainly	mainly	ADV
cjfa-38789	63	24	independence	independence	NOUN
cjfa-38789	63	25	and	and	CCONJ
cjfa-38789	63	26	financial	financial	ADJ
cjfa-38789	63	27	expertise	expertise	NOUN
cjfa-38789	63	28	of	of	ADP
cjfa-38789	63	29	audit	audit	NOUN
cjfa-38789	63	30	committee	committee	NOUN
cjfa-38789	63	31	members	member	NOUN
cjfa-38789	63	32	(	(	PUNCT
cjfa-38789	63	33	lajmi	lajmi	NOUN
cjfa-38789	63	34	&	&	CCONJ
cjfa-38789	63	35	gana	gana	PROPN
cjfa-38789	63	36	,	,	PUNCT
cjfa-38789	63	37	2013	2013	NUM
cjfa-38789	63	38	;	;	PUNCT
cjfa-38789	63	39	lajmi	lajmi	PROPN
cjfa-38789	63	40	&	&	CCONJ
cjfa-38789	63	41	yab	yab	PROPN
cjfa-38789	63	42	,	,	PUNCT
cjfa-38789	63	43	2021	2021	NUM
cjfa-38789	63	44	)	)	PUNCT
cjfa-38789	63	45	.	.	PUNCT
cjfa-38789	64	1	independence	independence	NOUN
cjfa-38789	64	2	of	of	ADP
cjfa-38789	64	3	committee	committee	NOUN
cjfa-38789	64	4	members	member	NOUN
cjfa-38789	64	5	committees	committee	NOUN
cjfa-38789	64	6	,	,	PUNCT
cjfa-38789	64	7	most	most	ADJ
cjfa-38789	64	8	of	of	ADP
cjfa-38789	64	9	whose	whose	DET
cjfa-38789	64	10	members	member	NOUN
cjfa-38789	64	11	are	be	AUX
cjfa-38789	64	12	independent	independent	ADJ
cjfa-38789	64	13	,	,	PUNCT
cjfa-38789	64	14	are	be	AUX
cjfa-38789	64	15	argued	argue	VERB
cjfa-38789	64	16	to	to	PART
cjfa-38789	64	17	improve	improve	VERB
cjfa-38789	64	18	the	the	DET
cjfa-38789	64	19	quality	quality	NOUN
cjfa-38789	64	20	and	and	CCONJ
cjfa-38789	64	21	the	the	DET
cjfa-38789	64	22	transparency	transparency	NOUN
cjfa-38789	64	23	of	of	ADP
cjfa-38789	64	24	financial	financial	ADJ
cjfa-38789	64	25	reporting	reporting	NOUN
cjfa-38789	64	26	and	and	CCONJ
cjfa-38789	64	27	hence	hence	ADV
cjfa-38789	64	28	to	to	PART
cjfa-38789	64	29	increase	increase	VERB
cjfa-38789	64	30	the	the	DET
cjfa-38789	64	31	credibility	credibility	NOUN
cjfa-38789	64	32	of	of	ADP
cjfa-38789	64	33	disclosed	disclose	VERB
cjfa-38789	64	34	financial	financial	ADJ
cjfa-38789	64	35	information	information	NOUN
cjfa-38789	64	36	(	(	PUNCT
cjfa-38789	64	37	poretti	poretti	NOUN
cjfa-38789	64	38	,	,	PUNCT
cjfa-38789	64	39	schatt	schatt	PROPN
cjfa-38789	64	40	&	&	CCONJ
cjfa-38789	64	41	bruynseels	bruynseel	NOUN
cjfa-38789	64	42	,	,	PUNCT
cjfa-38789	64	43	2018	2018	NUM
cjfa-38789	64	44	)	)	PUNCT
cjfa-38789	64	45	.	.	PUNCT
cjfa-38789	65	1	the	the	DET
cjfa-38789	65	2	quality	quality	NOUN
cjfa-38789	65	3	of	of	ADP
cjfa-38789	65	4	financial	financial	ADJ
cjfa-38789	65	5	reporting	reporting	NOUN
cjfa-38789	65	6	is	be	AUX
cjfa-38789	65	7	particularly	particularly	ADV
cjfa-38789	65	8	relevant	relevant	ADJ
cjfa-38789	65	9	only	only	ADV
cjfa-38789	65	10	in	in	ADP
cjfa-38789	65	11	companies	company	NOUN
cjfa-38789	65	12	with	with	ADP
cjfa-38789	65	13	audit	audit	NOUN
cjfa-38789	65	14	committees	committee	NOUN
cjfa-38789	65	15	with	with	ADP
cjfa-38789	65	16	at	at	ADV
cjfa-38789	65	17	least	least	ADV
cjfa-38789	65	18	three	three	NUM
cjfa-38789	65	19	members	member	NOUN
cjfa-38789	65	20	,	,	PUNCT
cjfa-38789	65	21	most	most	ADJ
cjfa-38789	65	22	of	of	ADP
cjfa-38789	65	23	whom	whom	PRON
cjfa-38789	65	24	are	be	AUX
cjfa-38789	65	25	independent	independent	ADJ
cjfa-38789	65	26	(	(	PUNCT
cjfa-38789	65	27	bajra	bajra	PROPN
cjfa-38789	65	28	&	&	CCONJ
cjfa-38789	65	29	cadez	cadez	PROPN
cjfa-38789	65	30	,	,	PUNCT
cjfa-38789	65	31	2018	2018	NUM
cjfa-38789	65	32	)	)	PUNCT
cjfa-38789	65	33	.	.	PUNCT
cjfa-38789	66	1	regarding	regard	VERB
cjfa-38789	66	2	frauds	fraud	NOUN
cjfa-38789	66	3	,	,	PUNCT
cjfa-38789	66	4	some	some	DET
cjfa-38789	66	5	empirical	empirical	ADJ
cjfa-38789	66	6	studies	study	NOUN
cjfa-38789	66	7	show	show	VERB
cjfa-38789	66	8	a	a	DET
cjfa-38789	66	9	negative	negative	ADJ
cjfa-38789	66	10	and	and	CCONJ
cjfa-38789	66	11	significant	significant	ADJ
cjfa-38789	66	12	association	association	NOUN
cjfa-38789	66	13	between	between	ADP
cjfa-38789	66	14	audit	audit	NOUN
cjfa-38789	66	15	committee	committee	NOUN
cjfa-38789	66	16	effectiveness	effectiveness	NOUN
cjfa-38789	66	17	and	and	CCONJ
cjfa-38789	66	18	fraud	fraud	NOUN
cjfa-38789	66	19	occurrence	occurrence	NOUN
cjfa-38789	66	20	(	(	PUNCT
cjfa-38789	66	21	chen	chen	PROPN
cjfa-38789	66	22	et	et	PROPN
cjfa-38789	66	23	al	al	PROPN
cjfa-38789	66	24	.	.	PROPN
cjfa-38789	66	25	,	,	PUNCT
cjfa-38789	66	26	2013	2013	NUM
cjfa-38789	66	27	)	)	PUNCT
cjfa-38789	66	28	.	.	PUNCT
cjfa-38789	67	1	improving	improve	VERB
cjfa-38789	67	2	audit	audit	NOUN
cjfa-38789	67	3	quality	quality	NOUN
cjfa-38789	67	4	through	through	ADP
cjfa-38789	67	5	the	the	DET
cjfa-38789	67	6	audit	audit	NOUN
cjfa-38789	67	7	committee	committee	NOUN
cjfa-38789	67	8	might	might	AUX
cjfa-38789	67	9	contribute	contribute	VERB
cjfa-38789	67	10	to	to	ADP
cjfa-38789	67	11	decreasing	decrease	VERB
cjfa-38789	67	12	manipulative	manipulative	ADJ
cjfa-38789	67	13	or	or	CCONJ
cjfa-38789	67	14	fraudulent	fraudulent	ADJ
cjfa-38789	67	15	fraud	fraud	NOUN
cjfa-38789	67	16	risk	risk	NOUN
cjfa-38789	67	17	and	and	CCONJ
cjfa-38789	67	18	audit	audit	NOUN
cjfa-38789	67	19	quality	quality	NOUN
cjfa-38789	67	20	:	:	PUNCT
cjfa-38789	67	21	the	the	DET
cjfa-38789	67	22	case	case	NOUN
cjfa-38789	67	23	of	of	ADP
cjfa-38789	67	24	us	us	PROPN
cjfa-38789	67	25	public	public	ADJ
cjfa-38789	67	26	firms	firm	NOUN
cjfa-38789	67	27	33	33	NUM
cjfa-38789	67	28	practices	practice	NOUN
cjfa-38789	67	29	.	.	PUNCT
cjfa-38789	68	1	in	in	ADP
cjfa-38789	68	2	light	light	NOUN
cjfa-38789	68	3	of	of	ADP
cjfa-38789	68	4	these	these	DET
cjfa-38789	68	5	developments	development	NOUN
cjfa-38789	68	6	,	,	PUNCT
cjfa-38789	68	7	we	we	PRON
cjfa-38789	68	8	suggest	suggest	AUX
cjfa-38789	68	9	checking	check	VERB
cjfa-38789	68	10	the	the	DET
cjfa-38789	68	11	second	second	ADJ
cjfa-38789	68	12	hypothesis	hypothesis	NOUN
cjfa-38789	68	13	below	below	ADV
cjfa-38789	68	14	:	:	PUNCT
cjfa-38789	68	15	h2	h2	NOUN
cjfa-38789	68	16	:	:	PUNCT
cjfa-38789	68	17	the	the	DET
cjfa-38789	68	18	existence	existence	NOUN
cjfa-38789	68	19	of	of	ADP
cjfa-38789	68	20	an	an	DET
cjfa-38789	68	21	audit	audit	NOUN
cjfa-38789	68	22	committee	committee	NOUN
cjfa-38789	68	23	,	,	PUNCT
cjfa-38789	68	24	the	the	DET
cjfa-38789	68	25	majority	majority	NOUN
cjfa-38789	68	26	of	of	ADP
cjfa-38789	68	27	whose	whose	DET
cjfa-38789	68	28	members	member	NOUN
cjfa-38789	68	29	are	be	AUX
cjfa-38789	68	30	independent	independent	ADJ
cjfa-38789	68	31	,	,	PUNCT
cjfa-38789	68	32	is	be	AUX
cjfa-38789	68	33	expected	expect	VERB
cjfa-38789	68	34	to	to	PART
cjfa-38789	68	35	decrease	decrease	VERB
cjfa-38789	68	36	fraud	fraud	NOUN
cjfa-38789	68	37	.	.	PUNCT
cjfa-38789	69	1	expertise	expertise	NOUN
cjfa-38789	69	2	of	of	ADP
cjfa-38789	69	3	committee	committee	NOUN
cjfa-38789	69	4	members	member	NOUN
cjfa-38789	69	5	the	the	DET
cjfa-38789	69	6	existence	existence	NOUN
cjfa-38789	69	7	of	of	ADP
cjfa-38789	69	8	accounting	accounting	NOUN
cjfa-38789	69	9	or	or	CCONJ
cjfa-38789	69	10	financial	financial	ADJ
cjfa-38789	69	11	experts	expert	NOUN
cjfa-38789	69	12	within	within	ADP
cjfa-38789	69	13	committee	committee	NOUN
cjfa-38789	69	14	members	member	NOUN
cjfa-38789	69	15	would	would	AUX
cjfa-38789	69	16	help	help	VERB
cjfa-38789	69	17	develop	develop	VERB
cjfa-38789	69	18	fair	fair	ADJ
cjfa-38789	69	19	audit	audit	NOUN
cjfa-38789	69	20	procedures	procedure	NOUN
cjfa-38789	69	21	and	and	CCONJ
cjfa-38789	69	22	allow	allow	VERB
cjfa-38789	69	23	a	a	DET
cjfa-38789	69	24	thorough	thorough	ADJ
cjfa-38789	69	25	analysis	analysis	NOUN
cjfa-38789	69	26	.	.	PUNCT
cjfa-38789	70	1	besides	besides	SCONJ
cjfa-38789	70	2	,	,	PUNCT
cjfa-38789	70	3	it	it	PRON
cjfa-38789	70	4	helps	help	VERB
cjfa-38789	70	5	reduce	reduce	VERB
cjfa-38789	70	6	earnings	earning	NOUN
cjfa-38789	70	7	management	management	NOUN
cjfa-38789	70	8	and	and	CCONJ
cjfa-38789	70	9	thus	thus	ADV
cjfa-38789	70	10	the	the	DET
cjfa-38789	70	11	probability	probability	NOUN
cjfa-38789	70	12	of	of	ADP
cjfa-38789	70	13	fraud	fraud	NOUN
cjfa-38789	70	14	(	(	PUNCT
cjfa-38789	70	15	zalata	zalata	PROPN
cjfa-38789	70	16	,	,	PUNCT
cjfa-38789	70	17	tauringana	tauringana	PROPN
cjfa-38789	70	18	&	&	CCONJ
cjfa-38789	70	19	tingbani	tingbani	PROPN
cjfa-38789	70	20	,	,	PUNCT
cjfa-38789	70	21	2018	2018	NUM
cjfa-38789	70	22	)	)	PUNCT
cjfa-38789	70	23	.	.	PUNCT
cjfa-38789	71	1	by	by	ADP
cjfa-38789	71	2	the	the	DET
cjfa-38789	71	3	way	way	NOUN
cjfa-38789	71	4	,	,	PUNCT
cjfa-38789	71	5	a	a	DET
cjfa-38789	71	6	positive	positive	ADJ
cjfa-38789	71	7	relationship	relationship	NOUN
cjfa-38789	71	8	between	between	ADP
cjfa-38789	71	9	audit	audit	NOUN
cjfa-38789	71	10	committee	committee	NOUN
cjfa-38789	71	11	financial	financial	ADJ
cjfa-38789	71	12	expertise	expertise	NOUN
cjfa-38789	71	13	and	and	CCONJ
cjfa-38789	71	14	earnings	earning	NOUN
cjfa-38789	71	15	quality	quality	NOUN
cjfa-38789	71	16	is	be	AUX
cjfa-38789	71	17	expected	expect	VERB
cjfa-38789	71	18	(	(	PUNCT
cjfa-38789	71	19	bilal	bilal	PROPN
cjfa-38789	71	20	,	,	PUNCT
cjfa-38789	71	21	chen	chen	PROPN
cjfa-38789	71	22	&	&	CCONJ
cjfa-38789	71	23	komal	komal	PROPN
cjfa-38789	71	24	,	,	PUNCT
cjfa-38789	71	25	2018	2018	NUM
cjfa-38789	71	26	)	)	PUNCT
cjfa-38789	71	27	.	.	PUNCT
cjfa-38789	72	1	besides	besides	SCONJ
cjfa-38789	72	2	,	,	PUNCT
cjfa-38789	72	3	financial	financial	ADJ
cjfa-38789	72	4	experts	expert	NOUN
cjfa-38789	72	5	are	be	AUX
cjfa-38789	72	6	more	more	ADV
cjfa-38789	72	7	likely	likely	ADJ
cjfa-38789	72	8	to	to	PART
cjfa-38789	72	9	detect	detect	VERB
cjfa-38789	72	10	any	any	DET
cjfa-38789	72	11	financial	financial	ADJ
cjfa-38789	72	12	misstatements	misstatement	NOUN
cjfa-38789	72	13	as	as	SCONJ
cjfa-38789	72	14	they	they	PRON
cjfa-38789	72	15	need	need	VERB
cjfa-38789	72	16	to	to	PART
cjfa-38789	72	17	comply	comply	VERB
cjfa-38789	72	18	with	with	ADP
cjfa-38789	72	19	their	their	PRON
cjfa-38789	72	20	professional	professional	ADJ
cjfa-38789	72	21	codes	code	NOUN
cjfa-38789	72	22	of	of	ADP
cjfa-38789	72	23	ethics	ethic	NOUN
cjfa-38789	72	24	to	to	PART
cjfa-38789	72	25	preserve	preserve	VERB
cjfa-38789	72	26	their	their	PRON
cjfa-38789	72	27	reputation	reputation	NOUN
cjfa-38789	72	28	(	(	PUNCT
cjfa-38789	72	29	zalata	zalata	NOUN
cjfa-38789	72	30	et	et	NOUN
cjfa-38789	72	31	al	al	PROPN
cjfa-38789	72	32	.	.	PROPN
cjfa-38789	72	33	,	,	PUNCT
cjfa-38789	72	34	2018	2018	NUM
cjfa-38789	72	35	)	)	PUNCT
cjfa-38789	72	36	.	.	PUNCT
cjfa-38789	73	1	consequently	consequently	ADV
cjfa-38789	73	2	,	,	PUNCT
cjfa-38789	73	3	including	include	VERB
cjfa-38789	73	4	within	within	ADP
cjfa-38789	73	5	the	the	DET
cjfa-38789	73	6	committee	committee	NOUN
cjfa-38789	73	7	,	,	PUNCT
cjfa-38789	73	8	core	core	NOUN
cjfa-38789	73	9	competences	competence	NOUN
cjfa-38789	73	10	and	and	CCONJ
cjfa-38789	73	11	skilled	skilled	ADJ
cjfa-38789	73	12	-	-	PUNCT
cjfa-38789	73	13	experts	expert	NOUN
cjfa-38789	73	14	would	would	AUX
cjfa-38789	73	15	potentially	potentially	ADV
cjfa-38789	73	16	help	help	VERB
cjfa-38789	73	17	quite	quite	ADV
cjfa-38789	73	18	fair	fair	ADJ
cjfa-38789	73	19	earnings	earning	NOUN
cjfa-38789	73	20	management	management	NOUN
cjfa-38789	73	21	and	and	CCONJ
cjfa-38789	73	22	limit	limit	VERB
cjfa-38789	73	23	fraudulent	fraudulent	ADJ
cjfa-38789	73	24	accounting	accounting	NOUN
cjfa-38789	73	25	practices	practice	NOUN
cjfa-38789	73	26	(	(	PUNCT
cjfa-38789	73	27	bajra	bajra	PROPN
cjfa-38789	73	28	&	&	CCONJ
cjfa-38789	73	29	cadez	cadez	PROPN
cjfa-38789	73	30	,	,	PUNCT
cjfa-38789	73	31	2018	2018	NUM
cjfa-38789	73	32	;	;	PUNCT
cjfa-38789	73	33	zalata	zalata	NOUN
cjfa-38789	73	34	et	et	PROPN
cjfa-38789	73	35	al	al	PROPN
cjfa-38789	73	36	.	.	PROPN
cjfa-38789	73	37	,	,	PUNCT
cjfa-38789	73	38	2018	2018	NUM
cjfa-38789	73	39	)	)	PUNCT
cjfa-38789	73	40	.	.	PUNCT
cjfa-38789	74	1	grounded	ground	VERB
cjfa-38789	74	2	on	on	ADP
cjfa-38789	74	3	the	the	DET
cjfa-38789	74	4	above	above	ADJ
cjfa-38789	74	5	developments	development	NOUN
cjfa-38789	74	6	,	,	PUNCT
cjfa-38789	74	7	we	we	PRON
cjfa-38789	74	8	state	state	VERB
cjfa-38789	74	9	the	the	DET
cjfa-38789	74	10	following	follow	VERB
cjfa-38789	74	11	hypothesis	hypothesis	NOUN
cjfa-38789	74	12	as	as	SCONJ
cjfa-38789	74	13	follows	follow	VERB
cjfa-38789	74	14	:	:	PUNCT
cjfa-38789	74	15	h3	h3	NOUN
cjfa-38789	74	16	:	:	PUNCT
cjfa-38789	74	17	audit	audit	NOUN
cjfa-38789	74	18	committee	committee	NOUN
cjfa-38789	74	19	members	member	NOUN
cjfa-38789	74	20	’	'	PUNCT
cjfa-38789	74	21	expertise	expertise	NOUN
cjfa-38789	74	22	is	be	AUX
cjfa-38789	74	23	expected	expect	VERB
cjfa-38789	74	24	to	to	PART
cjfa-38789	74	25	contribute	contribute	VERB
cjfa-38789	74	26	to	to	ADP
cjfa-38789	74	27	fraud	fraud	NOUN
cjfa-38789	74	28	detection	detection	NOUN
cjfa-38789	74	29	and	and	CCONJ
cjfa-38789	74	30	would	would	AUX
cjfa-38789	74	31	hence	hence	ADV
cjfa-38789	74	32	limit	limit	VERB
cjfa-38789	74	33	fraudulent	fraudulent	ADJ
cjfa-38789	74	34	practices	practice	NOUN
cjfa-38789	74	35	.	.	PUNCT
cjfa-38789	75	1	external	external	ADJ
cjfa-38789	75	2	audit	audit	NOUN
cjfa-38789	75	3	following	follow	VERB
cjfa-38789	75	4	the	the	DET
cjfa-38789	75	5	international	international	ADJ
cjfa-38789	75	6	standards	standard	NOUN
cjfa-38789	75	7	on	on	ADP
cjfa-38789	75	8	auditing	auditing	NOUN
cjfa-38789	75	9	,	,	PUNCT
cjfa-38789	75	10	an	an	DET
cjfa-38789	75	11	external	external	ADJ
cjfa-38789	75	12	auditor	auditor	NOUN
cjfa-38789	75	13	is	be	AUX
cjfa-38789	75	14	responsible	responsible	ADJ
cjfa-38789	75	15	to	to	PART
cjfa-38789	75	16	ensure	ensure	VERB
cjfa-38789	75	17	that	that	SCONJ
cjfa-38789	75	18	financial	financial	ADJ
cjfa-38789	75	19	statements	statement	NOUN
cjfa-38789	75	20	mostly	mostly	ADV
cjfa-38789	75	21	do	do	AUX
cjfa-38789	75	22	not	not	PART
cjfa-38789	75	23	include	include	VERB
cjfa-38789	75	24	any	any	DET
cjfa-38789	75	25	inaccuracies	inaccuracy	NOUN
cjfa-38789	75	26	,	,	PUNCT
cjfa-38789	75	27	due	due	ADP
cjfa-38789	75	28	to	to	ADP
cjfa-38789	75	29	either	either	PRON
cjfa-38789	75	30	error	error	NOUN
cjfa-38789	75	31	or	or	CCONJ
cjfa-38789	75	32	fraud	fraud	NOUN
cjfa-38789	75	33	.	.	PUNCT
cjfa-38789	76	1	therefore	therefore	ADV
cjfa-38789	76	2	,	,	PUNCT
cjfa-38789	76	3	external	external	ADJ
cjfa-38789	76	4	auditors	auditor	NOUN
cjfa-38789	76	5	have	have	VERB
cjfa-38789	76	6	a	a	DET
cjfa-38789	76	7	significant	significant	ADJ
cjfa-38789	76	8	role	role	NOUN
cjfa-38789	76	9	in	in	ADP
cjfa-38789	76	10	providing	provide	VERB
cjfa-38789	76	11	reliable	reliable	ADJ
cjfa-38789	76	12	financial	financial	ADJ
cjfa-38789	76	13	reporting	reporting	NOUN
cjfa-38789	76	14	.	.	PUNCT
cjfa-38789	77	1	it	it	PRON
cjfa-38789	77	2	follows	follow	VERB
cjfa-38789	77	3	that	that	SCONJ
cjfa-38789	77	4	the	the	DET
cjfa-38789	77	5	existence	existence	NOUN
cjfa-38789	77	6	of	of	ADP
cjfa-38789	77	7	external	external	ADJ
cjfa-38789	77	8	auditors	auditor	NOUN
cjfa-38789	77	9	would	would	AUX
cjfa-38789	77	10	hinder	hinder	VERB
cjfa-38789	77	11	companies	company	NOUN
cjfa-38789	77	12	from	from	ADP
cjfa-38789	77	13	engaging	engage	VERB
cjfa-38789	77	14	in	in	ADP
cjfa-38789	77	15	fraudulent	fraudulent	ADJ
cjfa-38789	77	16	practices	practice	NOUN
cjfa-38789	77	17	.	.	PUNCT
cjfa-38789	78	1	auditor	auditor	NOUN
cjfa-38789	78	2	’s	’s	PART
cjfa-38789	78	3	relevance	relevance	NOUN
cjfa-38789	78	4	big	big	ADJ
cjfa-38789	78	5	auditors	auditor	NOUN
cjfa-38789	78	6	are	be	AUX
cjfa-38789	78	7	expected	expect	VERB
cjfa-38789	78	8	to	to	PART
cjfa-38789	78	9	provide	provide	VERB
cjfa-38789	78	10	better	well	ADJ
cjfa-38789	78	11	audit	audit	NOUN
cjfa-38789	78	12	quality	quality	NOUN
cjfa-38789	78	13	.	.	PUNCT
cjfa-38789	79	1	this	this	PRON
cjfa-38789	79	2	is	be	AUX
cjfa-38789	79	3	thanks	thank	NOUN
cjfa-38789	79	4	to	to	ADP
cjfa-38789	79	5	the	the	DET
cjfa-38789	79	6	expertise	expertise	NOUN
cjfa-38789	79	7	knowledge	knowledge	NOUN
cjfa-38789	79	8	and	and	CCONJ
cjfa-38789	79	9	training	training	NOUN
cjfa-38789	79	10	that	that	PRON
cjfa-38789	79	11	often	often	ADV
cjfa-38789	79	12	only	only	ADV
cjfa-38789	79	13	big	big	ADJ
cjfa-38789	79	14	auditors	auditor	NOUN
cjfa-38789	79	15	can	can	AUX
cjfa-38789	79	16	afford	afford	VERB
cjfa-38789	79	17	.	.	PUNCT
cjfa-38789	80	1	such	such	ADJ
cjfa-38789	80	2	advantages	advantage	NOUN
cjfa-38789	80	3	put	put	VERB
cjfa-38789	80	4	external	external	ADJ
cjfa-38789	80	5	auditors	auditor	NOUN
cjfa-38789	80	6	in	in	ADP
cjfa-38789	80	7	a	a	DET
cjfa-38789	80	8	great	great	ADJ
cjfa-38789	80	9	position	position	NOUN
cjfa-38789	80	10	to	to	PART
cjfa-38789	80	11	suggest	suggest	VERB
cjfa-38789	80	12	useful	useful	ADJ
cjfa-38789	80	13	perspec	perspec	NOUN
cjfa-38789	80	14	hela	hela	PROPN
cjfa-38789	80	15	frikha	frikha	PROPN
cjfa-38789	80	16	chaari	chaari	PROPN
cjfa-38789	80	17	,	,	PUNCT
cjfa-38789	80	18	amel	amel	PROPN
cjfa-38789	80	19	belanès	belanès	PROPN
cjfa-38789	80	20	,	,	PUNCT
cjfa-38789	80	21	azhaar	azhaar	PROPN
cjfa-38789	80	22	lajmi34	lajmi34	ADV
cjfa-38789	80	23	tives	tive	VERB
cjfa-38789	80	24	on	on	ADP
cjfa-38789	80	25	best	good	ADJ
cjfa-38789	80	26	practices	practice	NOUN
cjfa-38789	80	27	in	in	ADP
cjfa-38789	80	28	financial	financial	ADJ
cjfa-38789	80	29	reporting	reporting	NOUN
cjfa-38789	80	30	and	and	CCONJ
cjfa-38789	80	31	controls	control	NOUN
cjfa-38789	80	32	,	,	PUNCT
cjfa-38789	80	33	including	include	VERB
cjfa-38789	80	34	the	the	DET
cjfa-38789	80	35	mitigation	mitigation	NOUN
cjfa-38789	80	36	of	of	ADP
cjfa-38789	80	37	fraud	fraud	NOUN
cjfa-38789	80	38	risks	risk	NOUN
cjfa-38789	80	39	(	(	PUNCT
cjfa-38789	80	40	zager	zager	X
cjfa-38789	80	41	,	,	PUNCT
cjfa-38789	80	42	malis	malis	PROPN
cjfa-38789	80	43	&	&	CCONJ
cjfa-38789	80	44	novak	novak	PROPN
cjfa-38789	80	45	,	,	PUNCT
cjfa-38789	80	46	2016	2016	NUM
cjfa-38789	80	47	)	)	PUNCT
cjfa-38789	80	48	.	.	PUNCT
cjfa-38789	81	1	in	in	ADP
cjfa-38789	81	2	addition	addition	NOUN
cjfa-38789	81	3	,	,	PUNCT
cjfa-38789	81	4	according	accord	VERB
cjfa-38789	81	5	to	to	ADP
cjfa-38789	81	6	the	the	DET
cjfa-38789	81	7	study	study	NOUN
cjfa-38789	81	8	conducted	conduct	VERB
cjfa-38789	81	9	by	by	ADP
cjfa-38789	81	10	lajmi	lajmi	PROPN
cjfa-38789	81	11	,	,	PUNCT
cjfa-38789	81	12	khiari	khiari	PROPN
cjfa-38789	81	13	and	and	CCONJ
cjfa-38789	81	14	ouertani	ouertani	PROPN
cjfa-38789	81	15	(	(	PUNCT
cjfa-38789	81	16	2021	2021	NUM
cjfa-38789	81	17	)	)	PUNCT
cjfa-38789	81	18	,	,	PUNCT
cjfa-38789	81	19	big	big	ADJ
cjfa-38789	81	20	four	four	NUM
cjfa-38789	81	21	auditors	auditor	NOUN
cjfa-38789	81	22	reduce	reduce	VERB
cjfa-38789	81	23	the	the	DET
cjfa-38789	81	24	risk	risk	NOUN
cjfa-38789	81	25	of	of	ADP
cjfa-38789	81	26	fraud	fraud	NOUN
cjfa-38789	81	27	in	in	ADP
cjfa-38789	81	28	companies	company	NOUN
cjfa-38789	81	29	.	.	PUNCT
cjfa-38789	82	1	some	some	DET
cjfa-38789	82	2	non	non	ADJ
cjfa-38789	82	3	-	-	ADJ
cjfa-38789	82	4	big	big	ADJ
cjfa-38789	82	5	four	four	NUM
cjfa-38789	82	6	auditors	auditor	NOUN
cjfa-38789	82	7	can	can	AUX
cjfa-38789	82	8	afford	afford	VERB
cjfa-38789	82	9	the	the	DET
cjfa-38789	82	10	same	same	ADJ
cjfa-38789	82	11	quality	quality	NOUN
cjfa-38789	82	12	of	of	ADP
cjfa-38789	82	13	audit	audit	NOUN
cjfa-38789	82	14	like	like	ADP
cjfa-38789	82	15	their	their	PRON
cjfa-38789	82	16	big	big	ADJ
cjfa-38789	82	17	four	four	NUM
cjfa-38789	82	18	peers	peer	NOUN
cjfa-38789	82	19	,	,	PUNCT
cjfa-38789	82	20	though	though	ADV
cjfa-38789	82	21	(	(	PUNCT
cjfa-38789	82	22	jacob	jacob	PROPN
cjfa-38789	82	23	,	,	PUNCT
cjfa-38789	82	24	desai	desai	PROPN
cjfa-38789	82	25	&	&	CCONJ
cjfa-38789	82	26	agarwalla	agarwalla	PROPN
cjfa-38789	82	27	,	,	PUNCT
cjfa-38789	82	28	2018	2018	NUM
cjfa-38789	82	29	)	)	PUNCT
cjfa-38789	82	30	.	.	PUNCT
cjfa-38789	83	1	the	the	DET
cjfa-38789	83	2	potential	potential	ADJ
cjfa-38789	83	3	role	role	NOUN
cjfa-38789	83	4	that	that	PRON
cjfa-38789	83	5	big	big	ADJ
cjfa-38789	83	6	auditors	auditor	NOUN
cjfa-38789	83	7	may	may	AUX
cjfa-38789	83	8	play	play	VERB
cjfa-38789	83	9	to	to	PART
cjfa-38789	83	10	provide	provide	VERB
cjfa-38789	83	11	high	high	ADJ
cjfa-38789	83	12	audit	audit	NOUN
cjfa-38789	83	13	quality	quality	NOUN
cjfa-38789	83	14	motivates	motivate	VERB
cjfa-38789	83	15	hence	hence	ADV
cjfa-38789	83	16	our	our	PRON
cjfa-38789	83	17	fourth	fourth	ADJ
cjfa-38789	83	18	hypothesis	hypothesis	NOUN
cjfa-38789	83	19	:	:	PUNCT
cjfa-38789	83	20	h4	h4	NOUN
cjfa-38789	83	21	:	:	PUNCT
cjfa-38789	83	22	companies	company	NOUN
cjfa-38789	83	23	that	that	PRON
cjfa-38789	83	24	are	be	AUX
cjfa-38789	83	25	audited	audit	VERB
cjfa-38789	83	26	by	by	ADP
cjfa-38789	83	27	big	big	ADJ
cjfa-38789	83	28	auditors	auditor	NOUN
cjfa-38789	83	29	are	be	AUX
cjfa-38789	83	30	less	less	ADV
cjfa-38789	83	31	likely	likely	ADJ
cjfa-38789	83	32	to	to	PART
cjfa-38789	83	33	commit	commit	VERB
cjfa-38789	83	34	fraud	fraud	NOUN
cjfa-38789	83	35	.	.	PUNCT
cjfa-38789	84	1	audit	audit	NOUN
cjfa-38789	84	2	fees	fee	NOUN
cjfa-38789	84	3	given	give	VERB
cjfa-38789	84	4	the	the	DET
cjfa-38789	84	5	agency	agency	NOUN
cjfa-38789	84	6	theory	theory	NOUN
cjfa-38789	84	7	,	,	PUNCT
cjfa-38789	84	8	jensen	jensen	PROPN
cjfa-38789	84	9	and	and	CCONJ
cjfa-38789	84	10	meckling	meckling	NOUN
cjfa-38789	84	11	(	(	PUNCT
cjfa-38789	84	12	1976	1976	NUM
cjfa-38789	84	13	)	)	PUNCT
cjfa-38789	84	14	note	note	NOUN
cjfa-38789	84	15	that	that	SCONJ
cjfa-38789	84	16	shareholders	shareholder	NOUN
cjfa-38789	84	17	support	support	VERB
cjfa-38789	84	18	several	several	ADJ
cjfa-38789	84	19	monitoring	monitoring	NOUN
cjfa-38789	84	20	costs	cost	NOUN
cjfa-38789	84	21	including	include	VERB
cjfa-38789	84	22	audit	audit	NOUN
cjfa-38789	84	23	fees	fee	NOUN
cjfa-38789	84	24	.	.	PUNCT
cjfa-38789	85	1	accordingly	accordingly	ADV
cjfa-38789	85	2	,	,	PUNCT
cjfa-38789	85	3	external	external	ADJ
cjfa-38789	85	4	auditors	auditor	NOUN
cjfa-38789	85	5	must	must	AUX
cjfa-38789	85	6	verify	verify	VERB
cjfa-38789	85	7	whether	whether	SCONJ
cjfa-38789	85	8	the	the	DET
cjfa-38789	85	9	company	company	NOUN
cjfa-38789	85	10	is	be	AUX
cjfa-38789	85	11	managed	manage	VERB
cjfa-38789	85	12	in	in	ADP
cjfa-38789	85	13	favor	favor	NOUN
cjfa-38789	85	14	of	of	ADP
cjfa-38789	85	15	the	the	DET
cjfa-38789	85	16	shareholder	shareholder	NOUN
cjfa-38789	85	17	’s	’s	PART
cjfa-38789	85	18	interest	interest	NOUN
cjfa-38789	85	19	.	.	PUNCT
cjfa-38789	86	1	some	some	DET
cjfa-38789	86	2	empirical	empirical	ADJ
cjfa-38789	86	3	studies	study	NOUN
cjfa-38789	86	4	put	put	VERB
cjfa-38789	86	5	in	in	ADP
cjfa-38789	86	6	evidence	evidence	NOUN
cjfa-38789	86	7	the	the	DET
cjfa-38789	86	8	negative	negative	ADJ
cjfa-38789	86	9	relationship	relationship	NOUN
cjfa-38789	86	10	between	between	ADP
cjfa-38789	86	11	auditor	auditor	NOUN
cjfa-38789	86	12	’s	’s	PART
cjfa-38789	86	13	fees	fee	NOUN
cjfa-38789	86	14	and	and	CCONJ
cjfa-38789	86	15	financial	financial	ADJ
cjfa-38789	86	16	misstatements	misstatement	NOUN
cjfa-38789	86	17	(	(	PUNCT
cjfa-38789	86	18	li	li	PROPN
cjfa-38789	86	19	&	&	CCONJ
cjfa-38789	86	20	ma	ma	PROPN
cjfa-38789	86	21	,	,	PUNCT
cjfa-38789	86	22	2018	2018	NUM
cjfa-38789	86	23	)	)	PUNCT
cjfa-38789	86	24	,	,	PUNCT
cjfa-38789	86	25	while	while	SCONJ
cjfa-38789	86	26	other	other	ADJ
cjfa-38789	86	27	studies	study	NOUN
cjfa-38789	86	28	report	report	VERB
cjfa-38789	86	29	a	a	DET
cjfa-38789	86	30	positive	positive	ADJ
cjfa-38789	86	31	association	association	NOUN
cjfa-38789	86	32	between	between	ADP
cjfa-38789	86	33	non	non	ADJ
cjfa-38789	86	34	-	-	ADJ
cjfa-38789	86	35	audit	audit	ADJ
cjfa-38789	86	36	fees	fee	NOUN
cjfa-38789	86	37	and	and	CCONJ
cjfa-38789	86	38	fraud	fraud	NOUN
cjfa-38789	86	39	risk	risk	NOUN
cjfa-38789	86	40	(	(	PUNCT
cjfa-38789	86	41	mironiuc	mironiuc	NOUN
cjfa-38789	86	42	&	&	CCONJ
cjfa-38789	86	43	robu	robu	PROPN
cjfa-38789	86	44	,	,	PUNCT
cjfa-38789	86	45	2012	2012	NUM
cjfa-38789	86	46	)	)	PUNCT
cjfa-38789	86	47	.	.	PUNCT
cjfa-38789	87	1	for	for	ADP
cjfa-38789	87	2	instance	instance	NOUN
cjfa-38789	87	3	,	,	PUNCT
cjfa-38789	87	4	big	big	ADJ
cjfa-38789	87	5	auditors	auditor	NOUN
cjfa-38789	87	6	require	require	VERB
cjfa-38789	87	7	relatively	relatively	ADV
cjfa-38789	87	8	high	high	ADJ
cjfa-38789	87	9	fees	fee	NOUN
cjfa-38789	87	10	for	for	ADP
cjfa-38789	87	11	whom	whom	PRON
cjfa-38789	87	12	reputation	reputation	NOUN
cjfa-38789	87	13	represents	represent	VERB
cjfa-38789	87	14	a	a	DET
cjfa-38789	87	15	priority	priority	NOUN
cjfa-38789	87	16	from	from	ADP
cjfa-38789	87	17	which	which	PRON
cjfa-38789	87	18	they	they	PRON
cjfa-38789	87	19	will	will	AUX
cjfa-38789	87	20	not	not	PART
cjfa-38789	87	21	be	be	AUX
cjfa-38789	87	22	diverted	divert	VERB
cjfa-38789	87	23	(	(	PUNCT
cjfa-38789	87	24	li	li	PROPN
cjfa-38789	87	25	and	and	CCONJ
cjfa-38789	87	26	ma	ma	PROPN
cjfa-38789	87	27	,	,	PUNCT
cjfa-38789	87	28	2018	2018	NUM
cjfa-38789	87	29	)	)	PUNCT
cjfa-38789	87	30	.	.	PUNCT
cjfa-38789	88	1	also	also	ADV
cjfa-38789	88	2	,	,	PUNCT
cjfa-38789	88	3	according	accord	VERB
cjfa-38789	88	4	to	to	ADP
cjfa-38789	88	5	saheed	saheed	VERB
cjfa-38789	88	6	,	,	PUNCT
cjfa-38789	88	7	ajibola	ajibola	PROPN
cjfa-38789	88	8	and	and	CCONJ
cjfa-38789	88	9	adedoyin	adedoyin	PROPN
cjfa-38789	88	10	(	(	PUNCT
cjfa-38789	88	11	2021	2021	NUM
cjfa-38789	88	12	)	)	PUNCT
cjfa-38789	88	13	,	,	PUNCT
cjfa-38789	88	14	audit	audit	NOUN
cjfa-38789	88	15	fees	fee	NOUN
cjfa-38789	88	16	have	have	VERB
cjfa-38789	88	17	a	a	DET
cjfa-38789	88	18	significant	significant	ADJ
cjfa-38789	88	19	positive	positive	ADJ
cjfa-38789	88	20	impact	impact	NOUN
cjfa-38789	88	21	on	on	ADP
cjfa-38789	88	22	audit	audit	NOUN
cjfa-38789	88	23	quality	quality	NOUN
cjfa-38789	88	24	.	.	PUNCT
cjfa-38789	89	1	therefore	therefore	ADV
cjfa-38789	89	2	,	,	PUNCT
cjfa-38789	89	3	an	an	DET
cjfa-38789	89	4	adequate	adequate	ADJ
cjfa-38789	89	5	level	level	NOUN
cjfa-38789	89	6	of	of	ADP
cjfa-38789	89	7	audit	audit	NOUN
cjfa-38789	89	8	fees	fee	NOUN
cjfa-38789	89	9	will	will	AUX
cjfa-38789	89	10	significantly	significantly	ADV
cjfa-38789	89	11	contribute	contribute	VERB
cjfa-38789	89	12	to	to	ADP
cjfa-38789	89	13	decreasing	decrease	VERB
cjfa-38789	89	14	fraud	fraud	NOUN
cjfa-38789	89	15	risk	risk	NOUN
cjfa-38789	89	16	.	.	PUNCT
cjfa-38789	90	1	these	these	DET
cjfa-38789	90	2	high	high	ADJ
cjfa-38789	90	3	fees	fee	NOUN
cjfa-38789	90	4	can	can	AUX
cjfa-38789	90	5	eventually	eventually	ADV
cjfa-38789	90	6	reveal	reveal	VERB
cjfa-38789	90	7	the	the	DET
cjfa-38789	90	8	thorough	thorough	ADJ
cjfa-38789	90	9	examination	examination	NOUN
cjfa-38789	90	10	and	and	CCONJ
cjfa-38789	90	11	the	the	DET
cjfa-38789	90	12	indepth	indepth	ADJ
cjfa-38789	90	13	investigation	investigation	NOUN
cjfa-38789	90	14	carried	carry	VERB
cjfa-38789	90	15	out	out	ADP
cjfa-38789	90	16	by	by	ADP
cjfa-38789	90	17	the	the	DET
cjfa-38789	90	18	external	external	ADJ
cjfa-38789	90	19	auditor	auditor	NOUN
cjfa-38789	90	20	.	.	PUNCT
cjfa-38789	91	1	it	it	PRON
cjfa-38789	91	2	follows	follow	VERB
cjfa-38789	91	3	that	that	SCONJ
cjfa-38789	91	4	audit	audit	NOUN
cjfa-38789	91	5	fees	fee	NOUN
cjfa-38789	91	6	are	be	AUX
cjfa-38789	91	7	positively	positively	ADV
cjfa-38789	91	8	associated	associate	VERB
cjfa-38789	91	9	with	with	ADP
cjfa-38789	91	10	audit	audit	NOUN
cjfa-38789	91	11	quality	quality	NOUN
cjfa-38789	91	12	(	(	PUNCT
cjfa-38789	91	13	bryan	bryan	PROPN
cjfa-38789	91	14	&	&	CCONJ
cjfa-38789	91	15	mason	mason	PROPN
cjfa-38789	91	16	,	,	PUNCT
cjfa-38789	91	17	2016	2016	NUM
cjfa-38789	91	18	)	)	PUNCT
cjfa-38789	91	19	.	.	PUNCT
cjfa-38789	92	1	based	base	VERB
cjfa-38789	92	2	on	on	ADP
cjfa-38789	92	3	the	the	DET
cjfa-38789	92	4	above	above	NOUN
cjfa-38789	92	5	,	,	PUNCT
cjfa-38789	92	6	we	we	PRON
cjfa-38789	92	7	develop	develop	VERB
cjfa-38789	92	8	our	our	PRON
cjfa-38789	92	9	fifth	fifth	ADJ
cjfa-38789	92	10	hypothesis	hypothesis	NOUN
cjfa-38789	92	11	as	as	SCONJ
cjfa-38789	92	12	follows	follow	VERB
cjfa-38789	92	13	:	:	PUNCT
cjfa-38789	92	14	h5	h5	PROPN
cjfa-38789	92	15	:	:	PUNCT
cjfa-38789	92	16	the	the	DET
cjfa-38789	92	17	higher	high	ADJ
cjfa-38789	92	18	external	external	ADJ
cjfa-38789	92	19	audit	audit	NOUN
cjfa-38789	92	20	fees	fee	NOUN
cjfa-38789	92	21	,	,	PUNCT
cjfa-38789	92	22	the	the	DET
cjfa-38789	92	23	better	well	ADJ
cjfa-38789	92	24	audit	audit	NOUN
cjfa-38789	92	25	quality	quality	NOUN
cjfa-38789	92	26	,	,	PUNCT
cjfa-38789	92	27	the	the	PRON
cjfa-38789	92	28	less	less	ADJ
cjfa-38789	92	29	the	the	DET
cjfa-38789	92	30	fraud	fraud	NOUN
cjfa-38789	92	31	occurrence	occurrence	NOUN
cjfa-38789	92	32	.	.	PUNCT
cjfa-38789	93	1	research	research	NOUN
cjfa-38789	93	2	methodology	methodology	NOUN
cjfa-38789	93	3	the	the	DET
cjfa-38789	93	4	paper	paper	NOUN
cjfa-38789	93	5	aims	aim	VERB
cjfa-38789	93	6	at	at	ADP
cjfa-38789	93	7	analyzing	analyze	VERB
cjfa-38789	93	8	the	the	DET
cjfa-38789	93	9	impact	impact	NOUN
cjfa-38789	93	10	of	of	ADP
cjfa-38789	93	11	audit	audit	NOUN
cjfa-38789	93	12	quality	quality	NOUN
cjfa-38789	93	13	on	on	ADP
cjfa-38789	93	14	fraud	fraud	NOUN
cjfa-38789	93	15	risk	risk	NOUN
cjfa-38789	93	16	.	.	PUNCT
cjfa-38789	94	1	the	the	DET
cjfa-38789	94	2	following	follow	VERB
cjfa-38789	94	3	sections	section	NOUN
cjfa-38789	94	4	present	present	VERB
cjfa-38789	94	5	the	the	DET
cjfa-38789	94	6	sample	sample	NOUN
cjfa-38789	94	7	,	,	PUNCT
cjfa-38789	94	8	define	define	VERB
cjfa-38789	94	9	the	the	DET
cjfa-38789	94	10	variables	variable	NOUN
cjfa-38789	94	11	,	,	PUNCT
cjfa-38789	94	12	and	and	CCONJ
cjfa-38789	94	13	explain	explain	VERB
cjfa-38789	94	14	the	the	DET
cjfa-38789	94	15	estimation	estimation	NOUN
cjfa-38789	94	16	methodology	methodology	NOUN
cjfa-38789	94	17	.	.	PUNCT
cjfa-38789	95	1	fraud	fraud	NOUN
cjfa-38789	95	2	risk	risk	NOUN
cjfa-38789	95	3	and	and	CCONJ
cjfa-38789	95	4	audit	audit	NOUN
cjfa-38789	95	5	quality	quality	NOUN
cjfa-38789	95	6	:	:	PUNCT
cjfa-38789	95	7	the	the	DET
cjfa-38789	95	8	case	case	NOUN
cjfa-38789	95	9	of	of	ADP
cjfa-38789	95	10	us	us	PROPN
cjfa-38789	95	11	public	public	ADJ
cjfa-38789	95	12	firms	firm	NOUN
cjfa-38789	95	13	35	35	NUM
cjfa-38789	95	14	sample	sample	NOUN
cjfa-38789	95	15	selection	selection	NOUN
cjfa-38789	95	16	the	the	DET
cjfa-38789	95	17	empirical	empirical	ADJ
cjfa-38789	95	18	study	study	NOUN
cjfa-38789	95	19	examines	examine	VERB
cjfa-38789	95	20	a	a	DET
cjfa-38789	95	21	sample	sample	NOUN
cjfa-38789	95	22	of	of	ADP
cjfa-38789	95	23	5,613	5,613	NUM
cjfa-38789	95	24	publicly	publicly	ADV
cjfa-38789	95	25	traded	trade	VERB
cjfa-38789	95	26	us	us	PROPN
cjfa-38789	95	27	companies	company	NOUN
cjfa-38789	95	28	for	for	ADP
cjfa-38789	95	29	11	11	NUM
cjfa-38789	95	30	years	year	NOUN
cjfa-38789	95	31	spanning	span	VERB
cjfa-38789	95	32	from	from	ADP
cjfa-38789	95	33	2003	2003	NUM
cjfa-38789	95	34	to	to	ADP
cjfa-38789	95	35	2013	2013	NUM
cjfa-38789	95	36	.	.	PUNCT
cjfa-38789	96	1	companies	company	NOUN
cjfa-38789	96	2	are	be	AUX
cjfa-38789	96	3	listed	list	VERB
cjfa-38789	96	4	on	on	ADP
cjfa-38789	96	5	the	the	DET
cjfa-38789	96	6	three	three	NUM
cjfa-38789	96	7	largest	large	ADJ
cjfa-38789	96	8	us	we	PRON
cjfa-38789	96	9	and	and	CCONJ
cjfa-38789	96	10	global	global	ADJ
cjfa-38789	96	11	stock	stock	NOUN
cjfa-38789	96	12	markets	market	NOUN
cjfa-38789	96	13	,	,	PUNCT
cjfa-38789	96	14	namely	namely	ADV
cjfa-38789	96	15	the	the	DET
cjfa-38789	96	16	new	new	PROPN
cjfa-38789	96	17	york	york	PROPN
cjfa-38789	96	18	stock	stock	PROPN
cjfa-38789	96	19	exchange	exchange	PROPN
cjfa-38789	96	20	(	(	PUNCT
cjfa-38789	96	21	nyse	nyse	PROPN
cjfa-38789	96	22	)	)	PUNCT
cjfa-38789	96	23	,	,	PUNCT
cjfa-38789	96	24	the	the	DET
cjfa-38789	96	25	national	national	PROPN
cjfa-38789	96	26	association	association	PROPN
cjfa-38789	96	27	of	of	ADP
cjfa-38789	96	28	securities	security	NOUN
cjfa-38789	96	29	dealers	dealer	NOUN
cjfa-38789	96	30	automated	automate	VERB
cjfa-38789	96	31	quotations	quotation	NOUN
cjfa-38789	96	32	(	(	PUNCT
cjfa-38789	96	33	nasdaq	nasdaq	PROPN
cjfa-38789	96	34	)	)	PUNCT
cjfa-38789	96	35	,	,	PUNCT
cjfa-38789	96	36	and	and	CCONJ
cjfa-38789	96	37	the	the	DET
cjfa-38789	96	38	american	american	PROPN
cjfa-38789	96	39	stock	stock	PROPN
cjfa-38789	96	40	exchange	exchange	PROPN
cjfa-38789	96	41	(	(	PUNCT
cjfa-38789	96	42	nyse	nyse	PROPN
cjfa-38789	96	43	amex	amex	PROPN
cjfa-38789	96	44	,	,	PUNCT
cjfa-38789	96	45	often	often	ADV
cjfa-38789	96	46	abbreviated	abbreviate	VERB
cjfa-38789	96	47	as	as	ADP
cjfa-38789	96	48	amex	amex	NOUN
cjfa-38789	96	49	)	)	PUNCT
cjfa-38789	96	50	.	.	PUNCT
cjfa-38789	97	1	the	the	DET
cjfa-38789	97	2	sample	sample	NOUN
cjfa-38789	97	3	does	do	AUX
cjfa-38789	97	4	include	include	VERB
cjfa-38789	97	5	neither	neither	CCONJ
cjfa-38789	97	6	financial	financial	ADJ
cjfa-38789	97	7	institution	institution	NOUN
cjfa-38789	97	8	nor	nor	CCONJ
cjfa-38789	97	9	financial	financial	ADJ
cjfa-38789	97	10	service	service	NOUN
cjfa-38789	97	11	company	company	NOUN
cjfa-38789	97	12	due	due	ADP
cjfa-38789	97	13	to	to	ADP
cjfa-38789	97	14	their	their	PRON
cjfa-38789	97	15	specific	specific	ADJ
cjfa-38789	97	16	regulatory	regulatory	ADJ
cjfa-38789	97	17	requirements	requirement	NOUN
cjfa-38789	97	18	and	and	CCONJ
cjfa-38789	97	19	accounting	accounting	NOUN
cjfa-38789	97	20	and	and	CCONJ
cjfa-38789	97	21	reporting	reporting	NOUN
cjfa-38789	97	22	standards	standard	NOUN
cjfa-38789	97	23	.	.	PUNCT
cjfa-38789	98	1	companies	company	NOUN
cjfa-38789	98	2	with	with	ADP
cjfa-38789	98	3	missing	missing	ADJ
cjfa-38789	98	4	or	or	CCONJ
cjfa-38789	98	5	unavailable	unavailable	ADJ
cjfa-38789	98	6	data	datum	NOUN
cjfa-38789	98	7	are	be	AUX
cjfa-38789	98	8	also	also	ADV
cjfa-38789	98	9	excluded	exclude	VERB
cjfa-38789	98	10	from	from	ADP
cjfa-38789	98	11	the	the	DET
cjfa-38789	98	12	study	study	NOUN
cjfa-38789	98	13	sample	sample	NOUN
cjfa-38789	98	14	.	.	PUNCT
cjfa-38789	99	1	the	the	DET
cjfa-38789	99	2	sample	sample	NOUN
cjfa-38789	99	3	companies	company	NOUN
cjfa-38789	99	4	operate	operate	VERB
cjfa-38789	99	5	in	in	ADP
cjfa-38789	99	6	several	several	ADJ
cjfa-38789	99	7	sectors	sector	NOUN
cjfa-38789	99	8	,	,	PUNCT
cjfa-38789	99	9	including	include	VERB
cjfa-38789	99	10	agriculture	agriculture	NOUN
cjfa-38789	99	11	,	,	PUNCT
cjfa-38789	99	12	forestry	forestry	NOUN
cjfa-38789	99	13	and	and	CCONJ
cjfa-38789	99	14	fishing	fishing	NOUN
cjfa-38789	99	15	,	,	PUNCT
cjfa-38789	99	16	construction	construction	NOUN
cjfa-38789	99	17	,	,	PUNCT
cjfa-38789	99	18	manufacturing	manufacturing	NOUN
cjfa-38789	99	19	,	,	PUNCT
cjfa-38789	99	20	mining	mining	NOUN
cjfa-38789	99	21	,	,	PUNCT
cjfa-38789	99	22	retail	retail	ADJ
cjfa-38789	99	23	trade	trade	NOUN
cjfa-38789	99	24	,	,	PUNCT
cjfa-38789	99	25	transportation	transportation	NOUN
cjfa-38789	99	26	services	service	NOUN
cjfa-38789	99	27	,	,	PUNCT
cjfa-38789	99	28	communications	communication	NOUN
cjfa-38789	99	29	,	,	PUNCT
cjfa-38789	99	30	electricity	electricity	NOUN
cjfa-38789	99	31	,	,	PUNCT
cjfa-38789	99	32	gas	gas	NOUN
cjfa-38789	99	33	and	and	CCONJ
cjfa-38789	99	34	sanitary	sanitary	NOUN
cjfa-38789	99	35	services	service	NOUN
cjfa-38789	99	36	,	,	PUNCT
cjfa-38789	99	37	and	and	CCONJ
cjfa-38789	99	38	wholesale	wholesale	ADJ
cjfa-38789	99	39	trade	trade	NOUN
cjfa-38789	99	40	.	.	PUNCT
cjfa-38789	100	1	the	the	DET
cjfa-38789	100	2	data	datum	NOUN
cjfa-38789	100	3	regarding	regard	VERB
cjfa-38789	100	4	financial	financial	ADJ
cjfa-38789	100	5	statements	statement	NOUN
cjfa-38789	100	6	were	be	AUX
cjfa-38789	100	7	extracted	extract	VERB
cjfa-38789	100	8	from	from	ADP
cjfa-38789	100	9	compustat	compustat	NOUN
cjfa-38789	100	10	.	.	PUNCT
cjfa-38789	101	1	measurement	measurement	NOUN
cjfa-38789	101	2	of	of	ADP
cjfa-38789	101	3	variables	variable	NOUN
cjfa-38789	101	4	table	table	NOUN
cjfa-38789	101	5	1	1	NUM
cjfa-38789	101	6	summarizes	summarize	NOUN
cjfa-38789	101	7	all	all	DET
cjfa-38789	101	8	the	the	DET
cjfa-38789	101	9	variables	variable	NOUN
cjfa-38789	101	10	,	,	PUNCT
cjfa-38789	101	11	whether	whether	SCONJ
cjfa-38789	101	12	dependent	dependent	ADJ
cjfa-38789	101	13	,	,	PUNCT
cjfa-38789	101	14	independent	independent	ADJ
cjfa-38789	101	15	,	,	PUNCT
cjfa-38789	101	16	or	or	CCONJ
cjfa-38789	101	17	controlled	control	VERB
cjfa-38789	101	18	,	,	PUNCT
cjfa-38789	101	19	and	and	CCONJ
cjfa-38789	101	20	explains	explain	VERB
cjfa-38789	101	21	how	how	SCONJ
cjfa-38789	101	22	they	they	PRON
cjfa-38789	101	23	are	be	AUX
cjfa-38789	101	24	estimated	estimate	VERB
cjfa-38789	101	25	.	.	PUNCT
cjfa-38789	102	1	fraud	fraud	NOUN
cjfa-38789	102	2	risk	risk	NOUN
cjfa-38789	102	3	(	(	PUNCT
cjfa-38789	102	4	fraud	fraud	NOUN
cjfa-38789	102	5	)	)	PUNCT
cjfa-38789	102	6	represents	represent	VERB
cjfa-38789	102	7	the	the	DET
cjfa-38789	102	8	dependent	dependent	ADJ
cjfa-38789	102	9	variable	variable	NOUN
cjfa-38789	102	10	.	.	PUNCT
cjfa-38789	103	1	it	it	PRON
cjfa-38789	103	2	is	be	AUX
cjfa-38789	103	3	a	a	DET
cjfa-38789	103	4	binary	binary	ADJ
cjfa-38789	103	5	variable	variable	NOUN
cjfa-38789	103	6	.	.	PUNCT
cjfa-38789	104	1	it	it	PRON
cjfa-38789	104	2	takes	take	VERB
cjfa-38789	104	3	the	the	DET
cjfa-38789	104	4	value	value	NOUN
cjfa-38789	104	5	one	one	NOUN
cjfa-38789	104	6	if	if	SCONJ
cjfa-38789	104	7	there	there	PRON
cjfa-38789	104	8	is	be	VERB
cjfa-38789	104	9	a	a	DET
cjfa-38789	104	10	probability	probability	NOUN
cjfa-38789	104	11	of	of	ADP
cjfa-38789	104	12	fraud	fraud	NOUN
cjfa-38789	104	13	,	,	PUNCT
cjfa-38789	104	14	and	and	CCONJ
cjfa-38789	104	15	the	the	DET
cjfa-38789	104	16	value	value	NOUN
cjfa-38789	104	17	zero	zero	NUM
cjfa-38789	104	18	,	,	PUNCT
cjfa-38789	104	19	otherwise	otherwise	ADV
cjfa-38789	104	20	.	.	PUNCT
cjfa-38789	105	1	fraud	fraud	NOUN
cjfa-38789	105	2	refers	refer	VERB
cjfa-38789	105	3	to	to	ADP
cjfa-38789	105	4	the	the	DET
cjfa-38789	105	5	companies	company	NOUN
cjfa-38789	105	6	’	'	PUNCT
cjfa-38789	105	7	attempt	attempt	VERB
cjfa-38789	105	8	to	to	PART
cjfa-38789	105	9	deceive	deceive	VERB
cjfa-38789	105	10	or	or	CCONJ
cjfa-38789	105	11	mislead	mislead	VERB
cjfa-38789	105	12	investors	investor	NOUN
cjfa-38789	105	13	and	and	CCONJ
cjfa-38789	105	14	creditors	creditor	NOUN
cjfa-38789	105	15	through	through	ADP
cjfa-38789	105	16	misstatement	misstatement	NOUN
cjfa-38789	105	17	in	in	ADP
cjfa-38789	105	18	accounting	accounting	NOUN
cjfa-38789	105	19	statements	statement	NOUN
cjfa-38789	105	20	(	(	PUNCT
cjfa-38789	105	21	rezaee	rezaee	PROPN
cjfa-38789	105	22	,	,	PUNCT
cjfa-38789	105	23	2005	2005	NUM
cjfa-38789	105	24	)	)	PUNCT
cjfa-38789	105	25	.	.	PUNCT
cjfa-38789	106	1	based	base	VERB
cjfa-38789	106	2	on	on	ADP
cjfa-38789	106	3	previous	previous	ADJ
cjfa-38789	106	4	literature	literature	NOUN
cjfa-38789	106	5	,	,	PUNCT
cjfa-38789	106	6	we	we	PRON
cjfa-38789	106	7	contend	contend	VERB
cjfa-38789	106	8	that	that	SCONJ
cjfa-38789	106	9	failed	fail	VERB
cjfa-38789	106	10	firms	firm	NOUN
cjfa-38789	106	11	which	which	PRON
cjfa-38789	106	12	are	be	AUX
cjfa-38789	106	13	financially	financially	ADV
cjfa-38789	106	14	distressed	distressed	ADJ
cjfa-38789	106	15	tend	tend	NOUN
cjfa-38789	106	16	to	to	PART
cjfa-38789	106	17	manipulate	manipulate	VERB
cjfa-38789	106	18	their	their	PRON
cjfa-38789	106	19	financial	financial	ADJ
cjfa-38789	106	20	statements	statement	NOUN
cjfa-38789	106	21	(	(	PUNCT
cjfa-38789	106	22	roshayani	roshayani	NOUN
cjfa-38789	106	23	et	et	PROPN
cjfa-38789	106	24	al	al	PROPN
cjfa-38789	106	25	.	.	PROPN
cjfa-38789	106	26	,	,	PUNCT
cjfa-38789	106	27	2015	2015	NUM
cjfa-38789	106	28	)	)	PUNCT
cjfa-38789	106	29	.	.	PUNCT
cjfa-38789	107	1	therefore	therefore	ADV
cjfa-38789	107	2	,	,	PUNCT
cjfa-38789	107	3	we	we	PRON
cjfa-38789	107	4	suggest	suggest	VERB
cjfa-38789	107	5	a	a	DET
cjfa-38789	107	6	collective	collective	ADJ
cjfa-38789	107	7	tool	tool	NOUN
cjfa-38789	107	8	based	base	VERB
cjfa-38789	107	9	on	on	ADP
cjfa-38789	107	10	a	a	DET
cjfa-38789	107	11	combination	combination	NOUN
cjfa-38789	107	12	of	of	ADP
cjfa-38789	107	13	the	the	DET
cjfa-38789	107	14	altman	altman	NOUN
cjfa-38789	107	15	’s	’s	PART
cjfa-38789	107	16	z	z	NOUN
cjfa-38789	107	17	-	-	PUNCT
cjfa-38789	107	18	score	score	NOUN
cjfa-38789	107	19	(	(	PUNCT
cjfa-38789	107	20	which	which	PRON
cjfa-38789	107	21	predicts	predict	VERB
cjfa-38789	107	22	the	the	DET
cjfa-38789	107	23	likelihood	likelihood	NOUN
cjfa-38789	107	24	of	of	ADP
cjfa-38789	107	25	bankruptcy	bankruptcy	NOUN
cjfa-38789	107	26	)	)	PUNCT
cjfa-38789	107	27	and	and	CCONJ
cjfa-38789	107	28	the	the	DET
cjfa-38789	107	29	beneish	beneish	PROPN
cjfa-38789	107	30	’s	’s	PART
cjfa-38789	107	31	m	m	NOUN
cjfa-38789	107	32	-	-	NOUN
cjfa-38789	107	33	score	score	NOUN
cjfa-38789	107	34	(	(	PUNCT
cjfa-38789	107	35	which	which	PRON
cjfa-38789	107	36	predicts	predict	VERB
cjfa-38789	107	37	misstatements	misstatement	NOUN
cjfa-38789	107	38	and	and	CCONJ
cjfa-38789	107	39	earnings	earning	NOUN
cjfa-38789	107	40	manipulation	manipulation	NOUN
cjfa-38789	107	41	)	)	PUNCT
cjfa-38789	107	42	to	to	PART
cjfa-38789	107	43	enhance	enhance	VERB
cjfa-38789	107	44	the	the	DET
cjfa-38789	107	45	prediction	prediction	NOUN
cjfa-38789	107	46	of	of	ADP
cjfa-38789	107	47	fraudulent	fraudulent	ADJ
cjfa-38789	107	48	practices	practice	NOUN
cjfa-38789	107	49	.	.	PUNCT
cjfa-38789	108	1	the	the	DET
cjfa-38789	108	2	model	model	NOUN
cjfa-38789	108	3	of	of	ADP
cjfa-38789	108	4	altman	altman	PROPN
cjfa-38789	108	5	(	(	PUNCT
cjfa-38789	108	6	1968	1968	NUM
cjfa-38789	108	7	)	)	PUNCT
cjfa-38789	108	8	is	be	AUX
cjfa-38789	108	9	considered	consider	VERB
cjfa-38789	108	10	by	by	ADP
cjfa-38789	108	11	iazzolino	iazzolino	NOUN
cjfa-38789	108	12	,	,	PUNCT
cjfa-38789	108	13	migliano	migliano	NOUN
cjfa-38789	108	14	and	and	CCONJ
cjfa-38789	108	15	gregorace	gregorace	NOUN
cjfa-38789	108	16	(	(	PUNCT
cjfa-38789	108	17	2013	2013	NUM
cjfa-38789	108	18	)	)	PUNCT
cjfa-38789	108	19	as	as	ADP
cjfa-38789	108	20	constituting	constitute	VERB
cjfa-38789	108	21	the	the	DET
cjfa-38789	108	22	basis	basis	NOUN
cjfa-38789	108	23	on	on	ADP
cjfa-38789	108	24	which	which	PRON
cjfa-38789	108	25	several	several	ADJ
cjfa-38789	108	26	new	new	ADJ
cjfa-38789	108	27	models	model	NOUN
cjfa-38789	108	28	were	be	AUX
cjfa-38789	108	29	developed	develop	VERB
cjfa-38789	108	30	such	such	ADJ
cjfa-38789	108	31	as	as	ADP
cjfa-38789	108	32	altman	altman	NOUN
cjfa-38789	108	33	(	(	PUNCT
cjfa-38789	108	34	2002	2002	NUM
cjfa-38789	108	35	)	)	PUNCT
cjfa-38789	108	36	.	.	PUNCT
cjfa-38789	109	1	in	in	ADP
cjfa-38789	109	2	addition	addition	NOUN
cjfa-38789	109	3	,	,	PUNCT
cjfa-38789	109	4	altman	altman	PROPN
cjfa-38789	109	5	has	have	AUX
cjfa-38789	109	6	developed	develop	VERB
cjfa-38789	109	7	other	other	ADJ
cjfa-38789	109	8	models	model	NOUN
cjfa-38789	109	9	from	from	ADP
cjfa-38789	109	10	its	its	PRON
cjfa-38789	109	11	initial	initial	ADJ
cjfa-38789	109	12	model	model	NOUN
cjfa-38789	109	13	,	,	PUNCT
cjfa-38789	109	14	but	but	CCONJ
cjfa-38789	109	15	these	these	PRON
cjfa-38789	109	16	have	have	VERB
cjfa-38789	109	17	some	some	DET
cjfa-38789	109	18	particularities	particularity	NOUN
cjfa-38789	109	19	in	in	ADP
cjfa-38789	109	20	their	their	PRON
cjfa-38789	109	21	use	use	NOUN
cjfa-38789	109	22	which	which	PRON
cjfa-38789	109	23	limit	limit	VERB
cjfa-38789	109	24	their	their	PRON
cjfa-38789	109	25	relevance	relevance	NOUN
cjfa-38789	109	26	for	for	ADP
cjfa-38789	109	27	our	our	PRON
cjfa-38789	109	28	hela	hela	PROPN
cjfa-38789	109	29	frikha	frikha	NOUN
cjfa-38789	109	30	chaari	chaari	PROPN
cjfa-38789	109	31	,	,	PUNCT
cjfa-38789	109	32	amel	amel	PROPN
cjfa-38789	109	33	belanès	belanès	PROPN
cjfa-38789	109	34	,	,	PUNCT
cjfa-38789	109	35	azhaar	azhaar	PROPN
cjfa-38789	109	36	lajmi36	lajmi36	VERB
cjfa-38789	109	37	research	research	NOUN
cjfa-38789	109	38	work	work	NOUN
cjfa-38789	109	39	.	.	PUNCT
cjfa-38789	110	1	thus	thus	ADV
cjfa-38789	110	2	,	,	PUNCT
cjfa-38789	110	3	the	the	DET
cjfa-38789	110	4	other	other	ADJ
cjfa-38789	110	5	models	model	NOUN
cjfa-38789	110	6	have	have	AUX
cjfa-38789	110	7	been	be	AUX
cjfa-38789	110	8	modified	modify	VERB
cjfa-38789	110	9	to	to	PART
cjfa-38789	110	10	make	make	VERB
cjfa-38789	110	11	them	they	PRON
cjfa-38789	110	12	more	more	ADV
cjfa-38789	110	13	efficient	efficient	ADJ
cjfa-38789	110	14	in	in	ADP
cjfa-38789	110	15	certain	certain	ADJ
cjfa-38789	110	16	contexts	context	NOUN
cjfa-38789	110	17	or	or	CCONJ
cjfa-38789	110	18	specifically	specifically	ADV
cjfa-38789	110	19	for	for	ADP
cjfa-38789	110	20	certain	certain	ADJ
cjfa-38789	110	21	types	type	NOUN
cjfa-38789	110	22	of	of	ADP
cjfa-38789	110	23	companies	company	NOUN
cjfa-38789	110	24	.	.	PUNCT
cjfa-38789	111	1	in	in	ADP
cjfa-38789	111	2	fact	fact	NOUN
cjfa-38789	111	3	,	,	PUNCT
cjfa-38789	111	4	the	the	DET
cjfa-38789	111	5	z	z	NOUN
cjfa-38789	111	6	-	-	PUNCT
cjfa-38789	111	7	score	score	NOUN
cjfa-38789	111	8	specifically	specifically	ADV
cjfa-38789	111	9	for	for	ADP
cjfa-38789	111	10	the	the	DET
cjfa-38789	111	11	private	private	ADJ
cjfa-38789	111	12	sector	sector	NOUN
cjfa-38789	111	13	;	;	PUNCT
cjfa-38789	111	14	z	z	X
cjfa-38789	111	15	-	-	PUNCT
cjfa-38789	111	16	score	score	NOUN
cjfa-38789	111	17	for	for	ADP
cjfa-38789	111	18	emerging	emerge	VERB
cjfa-38789	111	19	countries	country	NOUN
cjfa-38789	111	20	and	and	CCONJ
cjfa-38789	111	21	non	non	ADJ
cjfa-38789	111	22	-	-	ADJ
cjfa-38789	111	23	manufacturing	manufacturing	ADJ
cjfa-38789	111	24	firms	firm	NOUN
cjfa-38789	111	25	and	and	CCONJ
cjfa-38789	111	26	the	the	DET
cjfa-38789	111	27	zeta	zeta	NOUN
cjfa-38789	111	28	score	score	NOUN
cjfa-38789	111	29	for	for	ADP
cjfa-38789	111	30	smes	smes	PROPN
cjfa-38789	111	31	(	(	PUNCT
cjfa-38789	111	32	altman	altman	PROPN
cjfa-38789	111	33	,	,	PUNCT
cjfa-38789	111	34	2002	2002	NUM
cjfa-38789	111	35	)	)	PUNCT
cjfa-38789	111	36	.	.	PUNCT
cjfa-38789	112	1	altman	altman	PROPN
cjfa-38789	112	2	’s	’s	PART
cjfa-38789	112	3	(	(	PUNCT
cjfa-38789	112	4	1968	1968	NUM
cjfa-38789	112	5	)	)	PUNCT
cjfa-38789	112	6	model	model	NOUN
cjfa-38789	112	7	was	be	AUX
cjfa-38789	112	8	originally	originally	ADV
cjfa-38789	112	9	created	create	VERB
cjfa-38789	112	10	in	in	ADP
cjfa-38789	112	11	a	a	DET
cjfa-38789	112	12	large	large	ADJ
cjfa-38789	112	13	business	business	NOUN
cjfa-38789	112	14	context	context	NOUN
cjfa-38789	112	15	.	.	PUNCT
cjfa-38789	113	1	it	it	PRON
cjfa-38789	113	2	therefore	therefore	ADV
cjfa-38789	113	3	represents	represent	VERB
cjfa-38789	113	4	the	the	DET
cjfa-38789	113	5	one	one	NUM
cjfa-38789	113	6	being	be	AUX
cjfa-38789	113	7	the	the	DET
cjfa-38789	113	8	most	most	ADV
cjfa-38789	113	9	appropriate	appropriate	ADJ
cjfa-38789	113	10	in	in	ADP
cjfa-38789	113	11	relation	relation	NOUN
cjfa-38789	113	12	to	to	ADP
cjfa-38789	113	13	our	our	PRON
cjfa-38789	113	14	research	research	NOUN
cjfa-38789	113	15	.	.	PUNCT
cjfa-38789	114	1	the	the	DET
cjfa-38789	114	2	z	z	NOUN
cjfa-38789	114	3	-	-	PUNCT
cjfa-38789	114	4	score	score	NOUN
cjfa-38789	114	5	model	model	NOUN
cjfa-38789	114	6	was	be	AUX
cjfa-38789	114	7	developed	develop	VERB
cjfa-38789	114	8	by	by	ADP
cjfa-38789	114	9	altman	altman	PROPN
cjfa-38789	114	10	(	(	PUNCT
cjfa-38789	114	11	1968	1968	NUM
cjfa-38789	114	12	)	)	PUNCT
cjfa-38789	114	13	to	to	PART
cjfa-38789	114	14	assess	assess	VERB
cjfa-38789	114	15	the	the	DET
cjfa-38789	114	16	bankruptcy	bankruptcy	NOUN
cjfa-38789	114	17	risk	risk	NOUN
cjfa-38789	114	18	.	.	PUNCT
cjfa-38789	115	1	to	to	PART
cjfa-38789	115	2	avoid	avoid	VERB
cjfa-38789	115	3	such	such	DET
cjfa-38789	115	4	a	a	DET
cjfa-38789	115	5	risk	risk	NOUN
cjfa-38789	115	6	,	,	PUNCT
cjfa-38789	115	7	executives	executive	NOUN
cjfa-38789	115	8	may	may	AUX
cjfa-38789	115	9	engage	engage	VERB
cjfa-38789	115	10	in	in	ADP
cjfa-38789	115	11	aggressive	aggressive	ADJ
cjfa-38789	115	12	accounting	accounting	NOUN
cjfa-38789	115	13	management	management	NOUN
cjfa-38789	115	14	practices	practice	NOUN
cjfa-38789	115	15	or	or	CCONJ
cjfa-38789	115	16	even	even	ADV
cjfa-38789	115	17	fraudulent	fraudulent	ADJ
cjfa-38789	115	18	practices	practice	NOUN
cjfa-38789	115	19	.	.	PUNCT
cjfa-38789	116	1	altman	altman	PROPN
cjfa-38789	116	2	(	(	PUNCT
cjfa-38789	116	3	1986	1986	NUM
cjfa-38789	116	4	)	)	PUNCT
cjfa-38789	116	5	z	z	NOUN
cjfa-38789	116	6	-	-	PUNCT
cjfa-38789	116	7	score	score	NOUN
cjfa-38789	116	8	formula	formula	NOUN
cjfa-38789	116	9	sets	set	NOUN
cjfa-38789	116	10	as	as	SCONJ
cjfa-38789	116	11	follows	follow	VERB
cjfa-38789	116	12	:	:	PUNCT
cjfa-38789	116	13	z	z	NOUN
cjfa-38789	116	14	-	-	PUNCT
cjfa-38789	116	15	score	score	NOUN
cjfa-38789	116	16	=	=	SYM
cjfa-38789	116	17	1.2a	1.2a	NUM
cjfa-38789	116	18	+	+	CCONJ
cjfa-38789	116	19	1.4b	1.4b	NUM
cjfa-38789	117	1	+	+	CCONJ
cjfa-38789	117	2	3.3c	3.3c	NUM
cjfa-38789	117	3	+	+	NUM
cjfa-38789	117	4	0.6d	0.6d	NOUN
cjfa-38789	117	5	+	+	CCONJ
cjfa-38789	117	6	1.0e	1.0e	NUM
cjfa-38789	117	7	(	(	PUNCT
cjfa-38789	117	8	a	a	NOUN
cjfa-38789	117	9	;	;	PUNCT
cjfa-38789	117	10	b	b	X
cjfa-38789	117	11	;	;	PUNCT
cjfa-38789	117	12	c	c	X
cjfa-38789	117	13	;	;	PUNCT
cjfa-38789	118	1	d	d	NOUN
cjfa-38789	118	2	and	and	CCONJ
cjfa-38789	118	3	e	e	NOUN
cjfa-38789	118	4	are	be	AUX
cjfa-38789	118	5	defined	define	VERB
cjfa-38789	118	6	in	in	ADP
cjfa-38789	118	7	table	table	NOUN
cjfa-38789	118	8	1	1	NUM
cjfa-38789	118	9	)	)	PUNCT
cjfa-38789	118	10	a	a	DET
cjfa-38789	118	11	high	high	ADJ
cjfa-38789	118	12	score	score	NOUN
cjfa-38789	118	13	(	(	PUNCT
cjfa-38789	118	14	z	z	NOUN
cjfa-38789	118	15	-	-	PUNCT
cjfa-38789	118	16	score	score	VERB
cjfa-38789	118	17	>	>	X
cjfa-38789	118	18	2.99	2.99	NUM
cjfa-38789	118	19	)	)	PUNCT
cjfa-38789	118	20	reflects	reflect	VERB
cjfa-38789	118	21	the	the	DET
cjfa-38789	118	22	good	good	ADJ
cjfa-38789	118	23	health	health	NOUN
cjfa-38789	118	24	of	of	ADP
cjfa-38789	118	25	the	the	DET
cjfa-38789	118	26	company	company	NOUN
cjfa-38789	118	27	and	and	CCONJ
cjfa-38789	118	28	conversely	conversely	ADV
cjfa-38789	118	29	.	.	PUNCT
cjfa-38789	119	1	the	the	DET
cjfa-38789	119	2	lower	low	ADJ
cjfa-38789	119	3	is	be	AUX
cjfa-38789	119	4	the	the	DET
cjfa-38789	119	5	score	score	NOUN
cjfa-38789	119	6	(	(	PUNCT
cjfa-38789	119	7	z	z	NOUN
cjfa-38789	119	8	-	-	PUNCT
cjfa-38789	119	9	score	score	NOUN
cjfa-38789	119	10	<	<	NOUN
cjfa-38789	119	11	1.81	1.81	NUM
cjfa-38789	119	12	)	)	PUNCT
cjfa-38789	119	13	,	,	PUNCT
cjfa-38789	119	14	the	the	PRON
cjfa-38789	119	15	more	more	ADV
cjfa-38789	119	16	likely	likely	ADJ
cjfa-38789	119	17	the	the	DET
cjfa-38789	119	18	company	company	NOUN
cjfa-38789	119	19	is	be	AUX
cjfa-38789	119	20	running	run	VERB
cjfa-38789	119	21	the	the	DET
cjfa-38789	119	22	bankruptcy	bankruptcy	NOUN
cjfa-38789	119	23	risk	risk	NOUN
cjfa-38789	119	24	.	.	PUNCT
cjfa-38789	120	1	finally	finally	ADV
cjfa-38789	120	2	,	,	PUNCT
cjfa-38789	120	3	if	if	SCONJ
cjfa-38789	120	4	the	the	DET
cjfa-38789	120	5	z	z	NOUN
cjfa-38789	120	6	-	-	PUNCT
cjfa-38789	120	7	score	score	NOUN
cjfa-38789	120	8	is	be	AUX
cjfa-38789	120	9	between	between	ADP
cjfa-38789	120	10	these	these	DET
cjfa-38789	120	11	two	two	NUM
cjfa-38789	120	12	limits	limit	NOUN
cjfa-38789	120	13	(	(	PUNCT
cjfa-38789	120	14	1.81	1.81	NUM
cjfa-38789	120	15	<	<	X
cjfa-38789	120	16	z	z	NOUN
cjfa-38789	120	17	-	-	PUNCT
cjfa-38789	120	18	score	score	NOUN
cjfa-38789	120	19	<	<	NOUN
cjfa-38789	120	20	2.99	2.99	NUM
cjfa-38789	120	21	)	)	PUNCT
cjfa-38789	120	22	,	,	PUNCT
cjfa-38789	120	23	this	this	PRON
cjfa-38789	120	24	indicates	indicate	VERB
cjfa-38789	120	25	that	that	SCONJ
cjfa-38789	120	26	the	the	DET
cjfa-38789	120	27	company	company	NOUN
cjfa-38789	120	28	is	be	AUX
cjfa-38789	120	29	in	in	ADP
cjfa-38789	120	30	a	a	DET
cjfa-38789	120	31	“	"	PUNCT
cjfa-38789	120	32	gray	gray	ADJ
cjfa-38789	120	33	”	"	PUNCT
cjfa-38789	120	34	zone	zone	NOUN
cjfa-38789	120	35	.	.	PUNCT
cjfa-38789	121	1	the	the	DET
cjfa-38789	121	2	m	m	ADJ
cjfa-38789	121	3	-	-	PUNCT
cjfa-38789	121	4	score	score	NOUN
cjfa-38789	121	5	model	model	NOUN
cjfa-38789	121	6	developed	develop	VERB
cjfa-38789	121	7	by	by	ADP
cjfa-38789	121	8	beneish	beneish	ADJ
cjfa-38789	121	9	(	(	PUNCT
cjfa-38789	121	10	1999	1999	NUM
cjfa-38789	121	11	)	)	PUNCT
cjfa-38789	121	12	estimates	estimate	VERB
cjfa-38789	121	13	the	the	DET
cjfa-38789	121	14	likelihood	likelihood	NOUN
cjfa-38789	121	15	of	of	ADP
cjfa-38789	121	16	aggressive	aggressive	ADJ
cjfa-38789	121	17	account	account	NOUN
cjfa-38789	121	18	manipulation	manipulation	NOUN
cjfa-38789	121	19	.	.	PUNCT
cjfa-38789	122	1	m	m	NOUN
cjfa-38789	122	2	-	-	PUNCT
cjfa-38789	122	3	score	score	NOUN
cjfa-38789	122	4	is	be	AUX
cjfa-38789	122	5	calculated	calculate	VERB
cjfa-38789	122	6	as	as	SCONJ
cjfa-38789	122	7	follows	follow	VERB
cjfa-38789	122	8	:	:	PUNCT
cjfa-38789	123	1	m	m	NOUN
cjfa-38789	123	2	-	-	NOUN
cjfa-38789	123	3	score	score	NOUN
cjfa-38789	123	4	=	=	PUNCT
cjfa-38789	123	5	-4.840	-4.840	PUNCT
cjfa-38789	123	6	+	+	NUM
cjfa-38789	123	7	0.920	0.920	NUM
cjfa-38789	123	8	dsri	dsri	NOUN
cjfa-38789	123	9	+	+	CCONJ
cjfa-38789	123	10	0.528	0.528	NUM
cjfa-38789	123	11	gmi	gmi	NOUN
cjfa-38789	123	12	+	+	NOUN
cjfa-38789	123	13	0.404	0.404	NUM
cjfa-38789	123	14	aqi	aqi	ADJ
cjfa-38789	123	15	+	+	CCONJ
cjfa-38789	123	16	0.892	0.892	NUM
cjfa-38789	123	17	sgi	sgi	NOUN
cjfa-38789	123	18	+	+	CCONJ
cjfa-38789	123	19	0.115	0.115	NUM
cjfa-38789	123	20	depi	depi	NOUN
cjfa-38789	123	21	0.172	0.172	NUM
cjfa-38789	123	22	sgai	sgai	NOUN
cjfa-38789	123	23	0.327	0.327	NUM
cjfa-38789	123	24	lvgi	lvgi	NOUN
cjfa-38789	123	25	+	+	CCONJ
cjfa-38789	123	26	4.697	4.697	NUM
cjfa-38789	123	27	tata	tata	NOUN
cjfa-38789	123	28	(	(	PUNCT
cjfa-38789	123	29	all	all	DET
cjfa-38789	123	30	variables	variable	NOUN
cjfa-38789	123	31	are	be	AUX
cjfa-38789	123	32	defined	define	VERB
cjfa-38789	123	33	in	in	ADP
cjfa-38789	123	34	table	table	NOUN
cjfa-38789	123	35	1	1	NUM
cjfa-38789	123	36	)	)	PUNCT
cjfa-38789	123	37	if	if	SCONJ
cjfa-38789	123	38	m	m	NOUN
cjfa-38789	123	39	-	-	NOUN
cjfa-38789	123	40	score	score	NOUN
cjfa-38789	123	41	is	be	AUX
cjfa-38789	123	42	greater	great	ADJ
cjfa-38789	123	43	than	than	ADP
cjfa-38789	123	44	-2.22	-2.22	NOUN
cjfa-38789	123	45	,	,	PUNCT
cjfa-38789	123	46	the	the	DET
cjfa-38789	123	47	company	company	NOUN
cjfa-38789	123	48	is	be	AUX
cjfa-38789	123	49	likely	likely	ADV
cjfa-38789	123	50	engaging	engage	VERB
cjfa-38789	123	51	in	in	ADP
cjfa-38789	123	52	aggressive	aggressive	ADJ
cjfa-38789	123	53	earnings	earning	NOUN
cjfa-38789	123	54	management	management	NOUN
cjfa-38789	123	55	and	and	CCONJ
cjfa-38789	123	56	fraudulent	fraudulent	ADJ
cjfa-38789	123	57	practices	practice	NOUN
cjfa-38789	123	58	(	(	PUNCT
cjfa-38789	123	59	red	red	ADJ
cjfa-38789	123	60	flags	flag	NOUN
cjfa-38789	123	61	)	)	PUNCT
cjfa-38789	123	62	.	.	PUNCT
cjfa-38789	124	1	in	in	ADP
cjfa-38789	124	2	our	our	PRON
cjfa-38789	124	3	study	study	NOUN
cjfa-38789	124	4	,	,	PUNCT
cjfa-38789	124	5	we	we	PRON
cjfa-38789	124	6	combine	combine	VERB
cjfa-38789	124	7	both	both	DET
cjfa-38789	124	8	z	z	NOUN
cjfa-38789	124	9	-	-	PUNCT
cjfa-38789	124	10	score	score	NOUN
cjfa-38789	124	11	and	and	CCONJ
cjfa-38789	124	12	m	m	NOUN
cjfa-38789	124	13	-	-	NOUN
cjfa-38789	124	14	score	score	NOUN
cjfa-38789	124	15	into	into	ADP
cjfa-38789	124	16	one	one	NUM
cjfa-38789	124	17	score	score	NOUN
cjfa-38789	124	18	to	to	PART
cjfa-38789	124	19	assess	assess	VERB
cjfa-38789	124	20	the	the	DET
cjfa-38789	124	21	fraud	fraud	NOUN
cjfa-38789	124	22	risk	risk	NOUN
cjfa-38789	124	23	as	as	SCONJ
cjfa-38789	124	24	follows	follow	VERB
cjfa-38789	124	25	:	:	PUNCT
cjfa-38789	124	26	if	if	SCONJ
cjfa-38789	124	27	z	z	NOUN
cjfa-38789	124	28	-	-	PUNCT
cjfa-38789	124	29	score	score	NOUN
cjfa-38789	124	30	is	be	AUX
cjfa-38789	124	31	less	less	ADJ
cjfa-38789	124	32	than	than	ADP
cjfa-38789	124	33	2.99	2.99	NUM
cjfa-38789	124	34	and	and	CCONJ
cjfa-38789	124	35	m	m	NOUN
cjfa-38789	124	36	-	-	NOUN
cjfa-38789	124	37	score	score	NOUN
cjfa-38789	124	38	is	be	AUX
cjfa-38789	124	39	less	less	ADJ
cjfa-38789	124	40	than	than	ADP
cjfa-38789	124	41	-2.22	-2.22	NOUN
cjfa-38789	124	42	,	,	PUNCT
cjfa-38789	124	43	then	then	ADV
cjfa-38789	124	44	there	there	PRON
cjfa-38789	124	45	is	be	VERB
cjfa-38789	124	46	a	a	DET
cjfa-38789	124	47	potential	potential	ADJ
cjfa-38789	124	48	risk	risk	NOUN
cjfa-38789	124	49	of	of	ADP
cjfa-38789	124	50	fraud	fraud	NOUN
cjfa-38789	124	51	,	,	PUNCT
cjfa-38789	124	52	and	and	CCONJ
cjfa-38789	124	53	we	we	PRON
cjfa-38789	124	54	assign	assign	VERB
cjfa-38789	124	55	1	1	NUM
cjfa-38789	124	56	to	to	ADP
cjfa-38789	124	57	the	the	DET
cjfa-38789	124	58	dependent	dependent	ADJ
cjfa-38789	124	59	variable	variable	ADJ
cjfa-38789	124	60	fraud	fraud	NOUN
cjfa-38789	124	61	;	;	PUNCT
cjfa-38789	124	62	and	and	CCONJ
cjfa-38789	124	63	0	0	NUM
cjfa-38789	124	64	otherwise	otherwise	ADV
cjfa-38789	124	65	.	.	PUNCT
cjfa-38789	125	1	fraud	fraud	NOUN
cjfa-38789	125	2	risk	risk	NOUN
cjfa-38789	125	3	and	and	CCONJ
cjfa-38789	125	4	audit	audit	NOUN
cjfa-38789	125	5	quality	quality	NOUN
cjfa-38789	125	6	:	:	PUNCT
cjfa-38789	125	7	the	the	DET
cjfa-38789	125	8	case	case	NOUN
cjfa-38789	125	9	of	of	ADP
cjfa-38789	125	10	us	us	PROPN
cjfa-38789	125	11	public	public	ADJ
cjfa-38789	125	12	firms	firm	NOUN
cjfa-38789	125	13	37	37	NUM
cjfa-38789	125	14	table	table	NOUN
cjfa-38789	125	15	1	1	NUM
cjfa-38789	125	16	.	.	PUNCT
cjfa-38789	126	1	definition	definition	NOUN
cjfa-38789	126	2	of	of	ADP
cjfa-38789	126	3	variables	variable	NOUN
cjfa-38789	126	4	fraud	fraud	VERB
cjfa-38789	126	5	a	a	DET
cjfa-38789	126	6	binary	binary	ADJ
cjfa-38789	126	7	variable	variable	NOUN
cjfa-38789	126	8	that	that	PRON
cjfa-38789	126	9	takes	take	VERB
cjfa-38789	126	10	1	1	NUM
cjfa-38789	126	11	if	if	SCONJ
cjfa-38789	126	12	z	z	NOUN
cjfa-38789	126	13	-	-	PUNCT
cjfa-38789	126	14	score	score	NOUN
cjfa-38789	126	15	is	be	AUX
cjfa-38789	126	16	less	less	ADJ
cjfa-38789	126	17	than	than	ADP
cjfa-38789	126	18	2.99	2.99	NUM
cjfa-38789	126	19	and	and	CCONJ
cjfa-38789	126	20	m	m	NOUN
cjfa-38789	126	21	-	-	NOUN
cjfa-38789	126	22	score	score	NOUN
cjfa-38789	126	23	is	be	AUX
cjfa-38789	126	24	less	less	ADJ
cjfa-38789	126	25	than	than	ADP
cjfa-38789	126	26	-2.22	-2.22	NOUN
cjfa-38789	126	27	;	;	PUNCT
cjfa-38789	126	28	there	there	PRON
cjfa-38789	126	29	is	be	VERB
cjfa-38789	126	30	a	a	DET
cjfa-38789	126	31	potential	potential	ADJ
cjfa-38789	126	32	risk	risk	NOUN
cjfa-38789	126	33	of	of	ADP
cjfa-38789	126	34	fraud	fraud	NOUN
cjfa-38789	126	35	;	;	PUNCT
cjfa-38789	126	36	and	and	CCONJ
cjfa-38789	126	37	0	0	NUM
cjfa-38789	126	38	otherwise	otherwise	ADV
cjfa-38789	126	39	.	.	PUNCT
cjfa-38789	127	1	altman	altman	PROPN
cjfa-38789	127	2	z	z	PROPN
cjfa-38789	127	3	-	-	PUNCT
cjfa-38789	127	4	score	score	VERB
cjfa-38789	127	5	z	z	NOUN
cjfa-38789	127	6	-	-	PUNCT
cjfa-38789	127	7	score	score	NOUN
cjfa-38789	128	1	=	=	PUNCT
cjfa-38789	128	2	1.2a	1.2a	NUM
cjfa-38789	128	3	+	+	CCONJ
cjfa-38789	128	4	1.4b	1.4b	NUM
cjfa-38789	128	5	+	+	CCONJ
cjfa-38789	128	6	3.3c	3.3c	NUM
cjfa-38789	128	7	+	+	NUM
cjfa-38789	128	8	0.6d	0.6d	NUM
cjfa-38789	128	9	+	+	CCONJ
cjfa-38789	128	10	1.0e	1.0e	X
cjfa-38789	128	11	a	a	DET
cjfa-38789	128	12	=	=	PUNCT
cjfa-38789	128	13	working	work	VERB
cjfa-38789	128	14	capital	capital	NOUN
cjfa-38789	128	15	requirement	requirement	NOUN
cjfa-38789	128	16	(	(	PUNCT
cjfa-38789	128	17	wcr	wcr	PROPN
cjfa-38789	128	18	)	)	PUNCT
cjfa-38789	128	19	/	/	SYM
cjfa-38789	128	20	total	total	ADJ
cjfa-38789	128	21	assets	asset	NOUN
cjfa-38789	128	22	b	b	X
cjfa-38789	128	23	=	=	PUNCT
cjfa-38789	128	24	reserves	reserve	NOUN
cjfa-38789	128	25	/	/	SYM
cjfa-38789	128	26	assets	asset	NOUN
cjfa-38789	128	27	c	c	NOUN
cjfa-38789	128	28	=	=	SYM
cjfa-38789	128	29	ebit	ebit	PROPN
cjfa-38789	128	30	/	/	SYM
cjfa-38789	128	31	total	total	ADJ
cjfa-38789	128	32	assets	asset	NOUN
cjfa-38789	128	33	d	d	NOUN
cjfa-38789	128	34	=	=	PUNCT
cjfa-38789	128	35	market	market	NOUN
cjfa-38789	128	36	capitalization	capitalization	NOUN
cjfa-38789	128	37	/	/	SYM
cjfa-38789	128	38	total	total	ADJ
cjfa-38789	128	39	debts	debt	NOUN
cjfa-38789	128	40	e	e	NOUN
cjfa-38789	128	41	=	=	NOUN
cjfa-38789	128	42	turnover	turnover	NOUN
cjfa-38789	128	43	/	/	SYM
cjfa-38789	128	44	total	total	ADJ
cjfa-38789	128	45	assets	asset	NOUN
cjfa-38789	128	46	beneish	beneish	VERB
cjfa-38789	128	47	m	m	NOUN
cjfa-38789	128	48	-	-	NOUN
cjfa-38789	128	49	score	score	NOUN
cjfa-38789	128	50	m	m	NOUN
cjfa-38789	128	51	-	-	NOUN
cjfa-38789	128	52	score	score	NOUN
cjfa-38789	128	53	=	=	PUNCT
cjfa-38789	128	54	-4.840	-4.840	PUNCT
cjfa-38789	129	1	+	+	NUM
cjfa-38789	129	2	0.920	0.920	NUM
cjfa-38789	129	3	dsri	dsri	NOUN
cjfa-38789	129	4	+	+	CCONJ
cjfa-38789	129	5	0.528	0.528	NUM
cjfa-38789	129	6	gmi	gmi	NOUN
cjfa-38789	129	7	+	+	NOUN
cjfa-38789	129	8	0.404	0.404	NUM
cjfa-38789	129	9	aqi	aqi	ADJ
cjfa-38789	129	10	+	+	CCONJ
cjfa-38789	129	11	0.892	0.892	NUM
cjfa-38789	129	12	sgi	sgi	NOUN
cjfa-38789	129	13	+	+	CCONJ
cjfa-38789	129	14	0.115	0.115	NUM
cjfa-38789	129	15	depi	depi	NOUN
cjfa-38789	129	16	0.172	0.172	NUM
cjfa-38789	129	17	sgai	sgai	NOUN
cjfa-38789	129	18	0.327	0.327	NUM
cjfa-38789	129	19	lvgi	lvgi	NOUN
cjfa-38789	129	20	+	+	CCONJ
cjfa-38789	129	21	4.697	4.697	NUM
cjfa-38789	129	22	tata	tata	NOUN
cjfa-38789	129	23	dsri	dsri	NOUN
cjfa-38789	130	1	=	=	PUNCT
cjfa-38789	130	2	[	[	X
cjfa-38789	130	3	(	(	PUNCT
cjfa-38789	130	4	rectt	rectt	ADJ
cjfa-38789	130	5	/	/	SYM
cjfa-38789	130	6	salet	salet	NOUN
cjfa-38789	130	7	)	)	PUNCT
cjfa-38789	130	8	/	/	PUNCT
cjfa-38789	130	9	(	(	PUNCT
cjfa-38789	130	10	rectt-1	rectt-1	X
cjfa-38789	130	11	/	/	SYM
cjfa-38789	130	12	salet-1	salet-1	NUM
cjfa-38789	130	13	)	)	PUNCT
cjfa-38789	130	14	]	]	PUNCT
cjfa-38789	131	1	gmi	gmi	PROPN
cjfa-38789	131	2	=	=	PUNCT
cjfa-38789	132	1	[	[	X
cjfa-38789	132	2	(	(	PUNCT
cjfa-38789	132	3	1ppentt-1	1ppentt-1	NUM
cjfa-38789	132	4	)	)	PUNCT
cjfa-38789	132	5	/	/	PUNCT
cjfa-38789	133	1	salet-1	salet-1	PROPN
cjfa-38789	133	2	]	]	PUNCT
cjfa-38789	133	3	/	/	PUNCT
cjfa-38789	134	1	[	[	X
cjfa-38789	134	2	(	(	PUNCT
cjfa-38789	134	3	1	1	NUM
cjfa-38789	134	4	ppentt	ppentt	NOUN
cjfa-38789	134	5	)	)	PUNCT
cjfa-38789	134	6	/	/	SYM
cjfa-38789	134	7	salet	salet	PROPN
cjfa-38789	134	8	]	]	PUNCT
cjfa-38789	134	9	aqi	aqi	PROPN
cjfa-38789	134	10	=	=	PUNCT
cjfa-38789	135	1	[	[	X
cjfa-38789	135	2	1	1	NUM
cjfa-38789	135	3	(	(	PUNCT
cjfa-38789	135	4	actt	actt	NOUN
cjfa-38789	135	5	+	+	CCONJ
cjfa-38789	135	6	ppentt)/	ppentt)/	PROPN
cjfa-38789	135	7	att	att	PROPN
cjfa-38789	135	8	]	]	PUNCT
cjfa-38789	135	9	/	/	PUNCT
cjfa-38789	136	1	[	[	X
cjfa-38789	136	2	1	1	NUM
cjfa-38789	136	3	(	(	PUNCT
cjfa-38789	136	4	actt-1	actt-1	NUM
cjfa-38789	136	5	+	+	NUM
cjfa-38789	136	6	ppentt-1)/att-1	ppentt-1)/att-1	ADJ
cjfa-38789	136	7	]	]	X
cjfa-38789	136	8	sgi	sgi	NOUN
cjfa-38789	136	9	=	=	NOUN
cjfa-38789	136	10	salet	salet	VERB
cjfa-38789	136	11	/	/	SYM
cjfa-38789	136	12	salet-1	salet-1	NUM
cjfa-38789	136	13	depi	depi	X
cjfa-38789	136	14	=	=	SYM
cjfa-38789	136	15	(	(	PUNCT
cjfa-38789	136	16	dpt-1	dpt-1	X
cjfa-38789	136	17	/	/	SYM
cjfa-38789	136	18	(	(	PUNCT
cjfa-38789	136	19	dpt-1	dpt-1	X
cjfa-38789	136	20	+	+	ADJ
cjfa-38789	136	21	ppentt-1	ppentt-1	NUM
cjfa-38789	136	22	)	)	PUNCT
cjfa-38789	136	23	)	)	PUNCT
cjfa-38789	136	24	/	/	PUNCT
cjfa-38789	136	25	(	(	PUNCT
cjfa-38789	136	26	dpt/	dpt/	X
cjfa-38789	136	27	(	(	PUNCT
cjfa-38789	136	28	dpt	dpt	PROPN
cjfa-38789	136	29	+	+	PROPN
cjfa-38789	136	30	ppentt	ppentt	PROPN
cjfa-38789	136	31	)	)	PUNCT
cjfa-38789	136	32	)	)	PUNCT
cjfa-38789	137	1	sgai	sgai	NOUN
cjfa-38789	137	2	=	=	PUNCT
cjfa-38789	137	3	(	(	PUNCT
cjfa-38789	137	4	xsgat	xsgat	ADJ
cjfa-38789	137	5	/	/	SYM
cjfa-38789	137	6	salet	salet	NOUN
cjfa-38789	137	7	)	)	PUNCT
cjfa-38789	137	8	/	/	PUNCT
cjfa-38789	138	1	(	(	PUNCT
cjfa-38789	138	2	xsgat-1	xsgat-1	X
cjfa-38789	138	3	/	/	SYM
cjfa-38789	138	4	salet-1	salet-1	PROPN
cjfa-38789	138	5	)	)	PUNCT
cjfa-38789	138	6	lvgi	lvgi	NOUN
cjfa-38789	138	7	=	=	PUNCT
cjfa-38789	139	1	[	[	X
cjfa-38789	139	2	(	(	PUNCT
cjfa-38789	139	3	lctt	lctt	NOUN
cjfa-38789	139	4	+	+	CCONJ
cjfa-38789	139	5	dlttt	dlttt	NOUN
cjfa-38789	139	6	)	)	PUNCT
cjfa-38789	139	7	/	/	SYM
cjfa-38789	139	8	att	att	PROPN
cjfa-38789	139	9	]	]	X
cjfa-38789	139	10	/	/	PUNCT
cjfa-38789	140	1	[	[	X
cjfa-38789	140	2	(	(	PUNCT
cjfa-38789	140	3	lctt-1	lctt-1	NUM
cjfa-38789	140	4	+	+	CCONJ
cjfa-38789	140	5	dlttt-1	dlttt-1	NUM
cjfa-38789	140	6	)	)	PUNCT
cjfa-38789	140	7	/	/	PUNCT
cjfa-38789	140	8	att-1	att-1	ADP
cjfa-38789	140	9	]	]	PUNCT
cjfa-38789	140	10	tata	tata	NOUN
cjfa-38789	140	11	=	=	SYM
cjfa-38789	140	12	(	(	PUNCT
cjfa-38789	140	13	ibt	ibt	PROPN
cjfa-38789	140	14	oancf	oancf	PROPN
cjfa-38789	140	15	t	t	PROPN
cjfa-38789	140	16	)	)	PUNCT
cjfa-38789	140	17	/	/	PUNCT
cjfa-38789	140	18	at	at	ADP
cjfa-38789	140	19	t	t	PROPN
cjfa-38789	140	20	aud_big	aud_big	PROPN
cjfa-38789	140	21	a	a	DET
cjfa-38789	140	22	binary	binary	ADJ
cjfa-38789	140	23	variable	variable	NOUN
cjfa-38789	140	24	that	that	PRON
cjfa-38789	140	25	takes	take	VERB
cjfa-38789	140	26	1	1	NUM
cjfa-38789	140	27	if	if	SCONJ
cjfa-38789	140	28	external	external	ADJ
cjfa-38789	140	29	auditor	auditor	NOUN
cjfa-38789	140	30	belongs	belong	VERB
cjfa-38789	140	31	to	to	ADP
cjfa-38789	140	32	an	an	DET
cjfa-38789	140	33	international	international	ADJ
cjfa-38789	140	34	network	network	NOUN
cjfa-38789	140	35	;	;	PUNCT
cjfa-38789	140	36	0	0	NUM
cjfa-38789	140	37	otherwise	otherwise	ADV
cjfa-38789	140	38	aud_fee	aud_fee	X
cjfa-38789	140	39	neperian	neperian	ADJ
cjfa-38789	140	40	logarithm	logarithm	NOUN
cjfa-38789	140	41	of	of	ADP
cjfa-38789	140	42	the	the	DET
cjfa-38789	140	43	amount	amount	NOUN
cjfa-38789	140	44	for	for	ADP
cjfa-38789	140	45	fees	fee	NOUN
cjfa-38789	140	46	received	receive	VERB
cjfa-38789	140	47	by	by	ADP
cjfa-38789	140	48	the	the	DET
cjfa-38789	140	49	external	external	ADJ
cjfa-38789	140	50	auditor	auditor	NOUN
cjfa-38789	140	51	cau_ind	cau_ind	ADP
cjfa-38789	140	52	number	number	NOUN
cjfa-38789	140	53	of	of	ADP
cjfa-38789	140	54	independent	independent	ADJ
cjfa-38789	140	55	directors	director	NOUN
cjfa-38789	140	56	to	to	PART
cjfa-38789	140	57	total	total	ADJ
cjfa-38789	140	58	number	number	NOUN
cjfa-38789	140	59	of	of	ADP
cjfa-38789	140	60	the	the	DET
cjfa-38789	140	61	audit	audit	NOUN
cjfa-38789	140	62	committee	committee	NOUN
cjfa-38789	140	63	members	member	NOUN
cjfa-38789	140	64	cau	cau	VERB
cjfa-38789	140	65	_	_	NOUN
cjfa-38789	140	66	exp	exp	NOUN
cjfa-38789	140	67	binary	binary	ADJ
cjfa-38789	140	68	variable	variable	NOUN
cjfa-38789	140	69	that	that	PRON
cjfa-38789	140	70	equals	equal	VERB
cjfa-38789	140	71	1	1	NUM
cjfa-38789	140	72	if	if	SCONJ
cjfa-38789	140	73	there	there	PRON
cjfa-38789	140	74	are	be	VERB
cjfa-38789	140	75	expert	expert	ADJ
cjfa-38789	140	76	members	member	NOUN
cjfa-38789	140	77	(	(	PUNCT
cjfa-38789	140	78	holding	hold	VERB
cjfa-38789	140	79	a	a	DET
cjfa-38789	140	80	university	university	NOUN
cjfa-38789	140	81	degree	degree	NOUN
cjfa-38789	140	82	)	)	PUNCT
cjfa-38789	140	83	in	in	ADP
cjfa-38789	140	84	accounting	accounting	NOUN
cjfa-38789	140	85	or	or	CCONJ
cjfa-38789	140	86	finance	finance	NOUN
cjfa-38789	140	87	ai_exis	ai_exis	ADP
cjfa-38789	140	88	a	a	DET
cjfa-38789	140	89	dichotomous	dichotomous	ADJ
cjfa-38789	140	90	variable	variable	NOUN
cjfa-38789	140	91	that	that	PRON
cjfa-38789	140	92	takes	take	VERB
cjfa-38789	140	93	1	1	NUM
cjfa-38789	140	94	if	if	SCONJ
cjfa-38789	140	95	the	the	DET
cjfa-38789	140	96	company	company	NOUN
cjfa-38789	140	97	has	have	VERB
cjfa-38789	140	98	internal	internal	ADJ
cjfa-38789	140	99	audit	audit	NOUN
cjfa-38789	140	100	,	,	PUNCT
cjfa-38789	140	101	and	and	CCONJ
cjfa-38789	140	102	0	0	NUM
cjfa-38789	140	103	otherwise	otherwise	ADV
cjfa-38789	140	104	q	q	ADJ
cjfa-38789	140	105	-	-	ADJ
cjfa-38789	140	106	tobin	tobin	ADJ
cjfa-38789	140	107	market	market	NOUN
cjfa-38789	140	108	value	value	NOUN
cjfa-38789	140	109	to	to	ADP
cjfa-38789	140	110	replacement	replacement	NOUN
cjfa-38789	140	111	value	value	NOUN
cjfa-38789	140	112	of	of	ADP
cjfa-38789	140	113	capital	capital	NOUN
cjfa-38789	140	114	lev	lev	NOUN
cjfa-38789	140	115	long	long	ADJ
cjfa-38789	140	116	-	-	PUNCT
cjfa-38789	140	117	term	term	NOUN
cjfa-38789	140	118	debt	debt	NOUN
cjfa-38789	140	119	to	to	ADP
cjfa-38789	140	120	total	total	ADJ
cjfa-38789	140	121	assets	asset	NOUN
cjfa-38789	140	122	roa	roa	NOUN
cjfa-38789	140	123	earnings	earning	NOUN
cjfa-38789	140	124	before	before	ADP
cjfa-38789	140	125	interest	interest	NOUN
cjfa-38789	140	126	and	and	CCONJ
cjfa-38789	140	127	taxes	taxis	NOUN
cjfa-38789	140	128	(	(	PUNCT
cjfa-38789	140	129	ebit	ebit	PROPN
cjfa-38789	140	130	)	)	PUNCT
cjfa-38789	140	131	to	to	PART
cjfa-38789	140	132	total	total	VERB
cjfa-38789	140	133	assets	asset	NOUN
cjfa-38789	140	134	s	s	PART
cjfa-38789	140	135	o	o	NOUN
cjfa-38789	140	136	u	u	NOUN
cjfa-38789	140	137	r	r	NOUN
cjfa-38789	140	138	c	c	NOUN
cjfa-38789	140	139	e	e	NOUN
cjfa-38789	140	140	:	:	PUNCT
cjfa-38789	140	141	own	own	ADJ
cjfa-38789	140	142	study	study	NOUN
cjfa-38789	140	143	.	.	PUNCT
cjfa-38789	141	1	to	to	PART
cjfa-38789	141	2	check	check	VERB
cjfa-38789	141	3	the	the	DET
cjfa-38789	141	4	presence	presence	NOUN
cjfa-38789	141	5	of	of	ADP
cjfa-38789	141	6	the	the	DET
cjfa-38789	141	7	internal	internal	ADJ
cjfa-38789	141	8	audit	audit	NOUN
cjfa-38789	141	9	service	service	NOUN
cjfa-38789	141	10	,	,	PUNCT
cjfa-38789	141	11	we	we	PRON
cjfa-38789	141	12	use	use	VERB
cjfa-38789	141	13	the	the	DET
cjfa-38789	141	14	binary	binary	ADJ
cjfa-38789	141	15	variable	variable	NOUN
cjfa-38789	141	16	ai_exis	ai_exis	X
cjfa-38789	141	17	(	(	PUNCT
cjfa-38789	141	18	coram	coram	PROPN
cjfa-38789	141	19	,	,	PUNCT
cjfa-38789	141	20	ferguson	ferguson	PROPN
cjfa-38789	141	21	&	&	CCONJ
cjfa-38789	141	22	moroney	moroney	PROPN
cjfa-38789	141	23	,	,	PUNCT
cjfa-38789	141	24	2008	2008	NUM
cjfa-38789	141	25	)	)	PUNCT
cjfa-38789	141	26	.	.	PUNCT
cjfa-38789	142	1	as	as	ADP
cjfa-38789	142	2	for	for	ADP
cjfa-38789	142	3	the	the	DET
cjfa-38789	142	4	audit	audit	NOUN
cjfa-38789	142	5	committee	committee	NOUN
cjfa-38789	142	6	,	,	PUNCT
cjfa-38789	142	7	we	we	PRON
cjfa-38789	142	8	report	report	VERB
cjfa-38789	142	9	two	two	NUM
cjfa-38789	142	10	main	main	ADJ
cjfa-38789	142	11	characteristics	characteristic	NOUN
cjfa-38789	142	12	:	:	PUNCT
cjfa-38789	142	13	independence	independence	NOUN
cjfa-38789	142	14	(	(	PUNCT
cjfa-38789	142	15	cau_ind	cau_ind	NOUN
cjfa-38789	142	16	)	)	PUNCT
cjfa-38789	142	17	and	and	CCONJ
cjfa-38789	142	18	the	the	DET
cjfa-38789	142	19	members	member	NOUN
cjfa-38789	142	20	’	’	PART
cjfa-38789	142	21	expertise	expertise	NOUN
cjfa-38789	142	22	(	(	PUNCT
cjfa-38789	142	23	cau	cau	NOUN
cjfa-38789	142	24	_	_	NOUN
cjfa-38789	142	25	exp	exp	NOUN
cjfa-38789	142	26	)	)	PUNCT
cjfa-38789	142	27	.	.	PUNCT
cjfa-38789	143	1	the	the	DET
cjfa-38789	143	2	former	former	ADJ
cjfa-38789	143	3	is	be	AUX
cjfa-38789	143	4	determined	determine	VERB
cjfa-38789	143	5	by	by	ADP
cjfa-38789	143	6	dividing	divide	VERB
cjfa-38789	143	7	the	the	DET
cjfa-38789	143	8	number	number	NOUN
cjfa-38789	143	9	of	of	ADP
cjfa-38789	143	10	independent	independent	ADJ
cjfa-38789	143	11	directors	director	NOUN
cjfa-38789	143	12	by	by	ADP
cjfa-38789	143	13	the	the	DET
cjfa-38789	143	14	total	total	ADJ
cjfa-38789	143	15	number	number	NOUN
cjfa-38789	143	16	of	of	ADP
cjfa-38789	143	17	audit	audit	NOUN
cjfa-38789	143	18	committee	committee	NOUN
cjfa-38789	143	19	members	member	NOUN
cjfa-38789	143	20	(	(	PUNCT
cjfa-38789	143	21	lajmi	lajmi	PROPN
cjfa-38789	143	22	&	&	CCONJ
cjfa-38789	143	23	yab	yab	PROPN
cjfa-38789	143	24	,	,	PUNCT
cjfa-38789	143	25	2021	2021	NUM
cjfa-38789	143	26	)	)	PUNCT
cjfa-38789	143	27	.	.	PUNCT
cjfa-38789	144	1	the	the	DET
cjfa-38789	144	2	latter	latter	NOUN
cjfa-38789	144	3	provides	provide	VERB
cjfa-38789	144	4	information	information	NOUN
cjfa-38789	144	5	on	on	ADP
cjfa-38789	144	6	the	the	DET
cjfa-38789	144	7	level	level	NOUN
cjfa-38789	144	8	of	of	ADP
cjfa-38789	144	9	expertise	expertise	NOUN
cjfa-38789	144	10	within	within	ADP
cjfa-38789	144	11	hela	hela	PROPN
cjfa-38789	144	12	frikha	frikha	PROPN
cjfa-38789	144	13	chaari	chaari	PROPN
cjfa-38789	144	14	,	,	PUNCT
cjfa-38789	144	15	amel	amel	PROPN
cjfa-38789	144	16	belanès	belanès	PROPN
cjfa-38789	144	17	,	,	PUNCT
cjfa-38789	144	18	azhaar	azhaar	NOUN
cjfa-38789	144	19	lajmi38	lajmi38	VERB
cjfa-38789	144	20	the	the	DET
cjfa-38789	144	21	committee	committee	NOUN
cjfa-38789	144	22	.	.	PUNCT
cjfa-38789	145	1	it	it	PRON
cjfa-38789	145	2	equals	equal	VERB
cjfa-38789	145	3	one	one	NUM
cjfa-38789	145	4	if	if	SCONJ
cjfa-38789	145	5	some	some	DET
cjfa-38789	145	6	expert	expert	NOUN
cjfa-38789	145	7	members	member	NOUN
cjfa-38789	145	8	(	(	PUNCT
cjfa-38789	145	9	holding	hold	VERB
cjfa-38789	145	10	a	a	DET
cjfa-38789	145	11	university	university	NOUN
cjfa-38789	145	12	degree	degree	NOUN
cjfa-38789	145	13	)	)	PUNCT
cjfa-38789	145	14	in	in	ADP
cjfa-38789	145	15	accounting	accounting	NOUN
cjfa-38789	145	16	or	or	CCONJ
cjfa-38789	145	17	finance	finance	NOUN
cjfa-38789	145	18	within	within	ADP
cjfa-38789	145	19	the	the	DET
cjfa-38789	145	20	committee	committee	NOUN
cjfa-38789	145	21	;	;	PUNCT
cjfa-38789	145	22	otherwise	otherwise	ADV
cjfa-38789	145	23	,	,	PUNCT
cjfa-38789	145	24	zero	zero	NUM
cjfa-38789	145	25	(	(	PUNCT
cjfa-38789	145	26	bajra	bajra	PROPN
cjfa-38789	145	27	&	&	CCONJ
cjfa-38789	145	28	cadez	cadez	PROPN
cjfa-38789	145	29	,	,	PUNCT
cjfa-38789	145	30	2018	2018	NUM
cjfa-38789	145	31	;	;	PUNCT
cjfa-38789	145	32	poretti	poretti	NOUN
cjfa-38789	145	33	et	et	PROPN
cjfa-38789	145	34	al	al	PROPN
cjfa-38789	145	35	.	.	PROPN
cjfa-38789	145	36	,	,	PUNCT
cjfa-38789	145	37	2018	2018	NUM
cjfa-38789	145	38	;	;	PUNCT
cjfa-38789	145	39	lajmi	lajmi	PROPN
cjfa-38789	145	40	&	&	CCONJ
cjfa-38789	145	41	yab	yab	PROPN
cjfa-38789	145	42	,	,	PUNCT
cjfa-38789	145	43	2021	2021	NUM
cjfa-38789	145	44	)	)	PUNCT
cjfa-38789	145	45	.	.	PUNCT
cjfa-38789	146	1	finally	finally	ADV
cjfa-38789	146	2	,	,	PUNCT
cjfa-38789	146	3	regarding	regard	VERB
cjfa-38789	146	4	the	the	DET
cjfa-38789	146	5	external	external	ADJ
cjfa-38789	146	6	audit	audit	NOUN
cjfa-38789	146	7	,	,	PUNCT
cjfa-38789	146	8	two	two	NUM
cjfa-38789	146	9	aspects	aspect	NOUN
cjfa-38789	146	10	are	be	AUX
cjfa-38789	146	11	analyzed	analyze	VERB
cjfa-38789	146	12	.	.	PUNCT
cjfa-38789	147	1	we	we	PRON
cjfa-38789	147	2	first	first	ADV
cjfa-38789	147	3	verify	verify	VERB
cjfa-38789	147	4	whether	whether	SCONJ
cjfa-38789	147	5	it	it	PRON
cjfa-38789	147	6	is	be	AUX
cjfa-38789	147	7	a	a	DET
cjfa-38789	147	8	big	big	ADJ
cjfa-38789	147	9	auditor	auditor	NOUN
cjfa-38789	147	10	or	or	CCONJ
cjfa-38789	147	11	not	not	PART
cjfa-38789	147	12	through	through	ADP
cjfa-38789	147	13	the	the	DET
cjfa-38789	147	14	variable	variable	PROPN
cjfa-38789	147	15	aud_big	aud_big	PROPN
cjfa-38789	147	16	.	.	PUNCT
cjfa-38789	148	1	it	it	PRON
cjfa-38789	148	2	is	be	AUX
cjfa-38789	148	3	a	a	DET
cjfa-38789	148	4	binary	binary	ADJ
cjfa-38789	148	5	variable	variable	NOUN
cjfa-38789	148	6	and	and	CCONJ
cjfa-38789	148	7	equals	equal	VERB
cjfa-38789	148	8	one	one	NUM
cjfa-38789	148	9	if	if	SCONJ
cjfa-38789	148	10	the	the	DET
cjfa-38789	148	11	external	external	ADJ
cjfa-38789	148	12	auditor	auditor	NOUN
cjfa-38789	148	13	belongs	belong	VERB
cjfa-38789	148	14	to	to	ADP
cjfa-38789	148	15	an	an	DET
cjfa-38789	148	16	international	international	ADJ
cjfa-38789	148	17	network	network	NOUN
cjfa-38789	148	18	,	,	PUNCT
cjfa-38789	148	19	and	and	CCONJ
cjfa-38789	148	20	zero	zero	NUM
cjfa-38789	148	21	otherwise	otherwise	ADV
cjfa-38789	148	22	(	(	PUNCT
cjfa-38789	148	23	dakhlaoui	dakhlaoui	ADV
cjfa-38789	148	24	,	,	PUNCT
cjfa-38789	148	25	lajmi	lajmi	PROPN
cjfa-38789	148	26	&	&	CCONJ
cjfa-38789	148	27	gana	gana	PROPN
cjfa-38789	148	28	,	,	PUNCT
cjfa-38789	148	29	2017	2017	NUM
cjfa-38789	148	30	;	;	PUNCT
cjfa-38789	148	31	ammar	ammar	PROPN
cjfa-38789	148	32	,	,	PUNCT
cjfa-38789	148	33	shaique	shaique	NOUN
cjfa-38789	148	34	&	&	CCONJ
cjfa-38789	148	35	ul	ul	PROPN
cjfa-38789	148	36	haq	haq	PROPN
cjfa-38789	148	37	,	,	PUNCT
cjfa-38789	148	38	2018	2018	NUM
cjfa-38789	148	39	;	;	PUNCT
cjfa-38789	148	40	poretti	poretti	NOUN
cjfa-38789	148	41	et	et	PROPN
cjfa-38789	148	42	al	al	PROPN
cjfa-38789	148	43	.	.	PROPN
cjfa-38789	148	44	,	,	PUNCT
cjfa-38789	148	45	2018	2018	NUM
cjfa-38789	148	46	)	)	PUNCT
cjfa-38789	148	47	.	.	PUNCT
cjfa-38789	149	1	secondly	secondly	ADV
cjfa-38789	149	2	,	,	PUNCT
cjfa-38789	149	3	we	we	PRON
cjfa-38789	149	4	count	count	VERB
cjfa-38789	149	5	for	for	ADP
cjfa-38789	149	6	audit	audit	NOUN
cjfa-38789	149	7	fees	fee	NOUN
cjfa-38789	149	8	(	(	PUNCT
cjfa-38789	149	9	aud_fee	aud_fee	NOUN
cjfa-38789	149	10	)	)	PUNCT
cjfa-38789	149	11	by	by	ADP
cjfa-38789	149	12	measuring	measure	VERB
cjfa-38789	149	13	the	the	DET
cjfa-38789	149	14	napierian	napierian	ADJ
cjfa-38789	149	15	logarithm	logarithm	NOUN
cjfa-38789	149	16	of	of	ADP
cjfa-38789	149	17	the	the	DET
cjfa-38789	149	18	amount	amount	NOUN
cjfa-38789	149	19	for	for	ADP
cjfa-38789	149	20	fees	fee	NOUN
cjfa-38789	149	21	received	receive	VERB
cjfa-38789	149	22	by	by	ADP
cjfa-38789	149	23	the	the	DET
cjfa-38789	149	24	external	external	ADJ
cjfa-38789	149	25	auditor	auditor	NOUN
cjfa-38789	149	26	(	(	PUNCT
cjfa-38789	149	27	bryan	bryan	PROPN
cjfa-38789	149	28	&	&	CCONJ
cjfa-38789	149	29	mason	mason	PROPN
cjfa-38789	149	30	,	,	PUNCT
cjfa-38789	149	31	2016	2016	NUM
cjfa-38789	149	32	)	)	PUNCT
cjfa-38789	149	33	.	.	PUNCT
cjfa-38789	150	1	we	we	PRON
cjfa-38789	150	2	consider	consider	VERB
cjfa-38789	150	3	some	some	DET
cjfa-38789	150	4	financial	financial	ADJ
cjfa-38789	150	5	characteristics	characteristic	NOUN
cjfa-38789	150	6	of	of	ADP
cjfa-38789	150	7	the	the	DET
cjfa-38789	150	8	company	company	NOUN
cjfa-38789	150	9	,	,	PUNCT
cjfa-38789	150	10	such	such	ADJ
cjfa-38789	150	11	as	as	ADP
cjfa-38789	150	12	leverage	leverage	NOUN
cjfa-38789	150	13	,	,	PUNCT
cjfa-38789	150	14	profitability	profitability	NOUN
cjfa-38789	150	15	,	,	PUNCT
cjfa-38789	150	16	and	and	CCONJ
cjfa-38789	150	17	opportunities	opportunity	NOUN
cjfa-38789	150	18	growth	growth	NOUN
cjfa-38789	150	19	,	,	PUNCT
cjfa-38789	150	20	which	which	PRON
cjfa-38789	150	21	can	can	AUX
cjfa-38789	150	22	influence	influence	VERB
cjfa-38789	150	23	misstatements	misstatement	NOUN
cjfa-38789	150	24	in	in	ADP
cjfa-38789	150	25	financial	financial	ADJ
cjfa-38789	150	26	reporting	reporting	NOUN
cjfa-38789	150	27	and	and	CCONJ
cjfa-38789	150	28	alter	alter	VERB
cjfa-38789	150	29	fraud	fraud	NOUN
cjfa-38789	150	30	risk	risk	NOUN
cjfa-38789	150	31	.	.	PUNCT
cjfa-38789	151	1	the	the	DET
cjfa-38789	151	2	omission	omission	NOUN
cjfa-38789	151	3	of	of	ADP
cjfa-38789	151	4	these	these	DET
cjfa-38789	151	5	factors	factor	NOUN
cjfa-38789	151	6	can	can	AUX
cjfa-38789	151	7	lead	lead	VERB
cjfa-38789	151	8	to	to	ADP
cjfa-38789	151	9	biased	biased	ADJ
cjfa-38789	151	10	estimations	estimation	NOUN
cjfa-38789	151	11	and	and	CCONJ
cjfa-38789	151	12	misleading	misleading	ADJ
cjfa-38789	151	13	conclusions	conclusion	NOUN
cjfa-38789	151	14	.	.	PUNCT
cjfa-38789	152	1	regression	regression	NOUN
cjfa-38789	152	2	modeling	modeling	NOUN
cjfa-38789	152	3	using	use	VERB
cjfa-38789	152	4	past	past	ADJ
cjfa-38789	152	5	fraud	fraud	NOUN
cjfa-38789	152	6	cases	case	NOUN
cjfa-38789	152	7	and	and	CCONJ
cjfa-38789	152	8	applying	apply	VERB
cjfa-38789	152	9	logit	logit	NOUN
cjfa-38789	152	10	regression	regression	NOUN
cjfa-38789	152	11	analysis	analysis	NOUN
cjfa-38789	152	12	would	would	AUX
cjfa-38789	152	13	help	help	VERB
cjfa-38789	152	14	understand	understand	VERB
cjfa-38789	152	15	the	the	DET
cjfa-38789	152	16	main	main	ADJ
cjfa-38789	152	17	causes	cause	NOUN
cjfa-38789	152	18	and	and	CCONJ
cjfa-38789	152	19	factors	factor	NOUN
cjfa-38789	152	20	of	of	ADP
cjfa-38789	152	21	fraud	fraud	NOUN
cjfa-38789	152	22	occurrence	occurrence	NOUN
cjfa-38789	152	23	.	.	PUNCT
cjfa-38789	153	1	our	our	PRON
cjfa-38789	153	2	econometric	econometric	ADJ
cjfa-38789	153	3	model	model	NOUN
cjfa-38789	153	4	sets	set	NOUN
cjfa-38789	153	5	as	as	SCONJ
cjfa-38789	153	6	follows	follow	VERB
cjfa-38789	153	7	:	:	PUNCT
cjfa-38789	153	8	fraud	fraud	VERB
cjfa-38789	153	9	it	it	PRON
cjfa-38789	154	1	=	=	PUNCT
cjfa-38789	154	2	β0	β0	PROPN
cjfa-38789	155	1	+	+	PROPN
cjfa-38789	155	2	β1	β1	PROPN
cjfa-38789	155	3	aud_big	aud_big	PROPN
cjfa-38789	155	4	it	it	PRON
cjfa-38789	156	1	+	+	CCONJ
cjfa-38789	156	2	β2	β2	VERB
cjfa-38789	156	3	aud_fee	aud_fee	X
cjfa-38789	157	1	it	it	PRON
cjfa-38789	158	1	+	+	CCONJ
cjfa-38789	158	2	β3	β3	VERB
cjfa-38789	158	3	aud_opi	aud_opi	PRON
cjfa-38789	158	4	it	it	PRON
cjfa-38789	159	1	+	+	CCONJ
cjfa-38789	159	2	β4	β4	PROPN
cjfa-38789	159	3	cau	cau	X
cjfa-38789	159	4	_	_	PUNCT
cjfa-38789	159	5	ind	ind	VERB
cjfa-38789	159	6	it	it	PRON
cjfa-38789	159	7	+	+	CCONJ
cjfa-38789	159	8	β5	β5	ADJ
cjfa-38789	159	9	cau	cau	NOUN
cjfa-38789	159	10	_	_	NOUN
cjfa-38789	159	11	exp	exp	NOUN
cjfa-38789	159	12	it	it	PRON
cjfa-38789	160	1	+	+	CCONJ
cjfa-38789	160	2	β6	β6	PROPN
cjfa-38789	160	3	ai_exis	ai_exis	ADP
cjfa-38789	160	4	it	it	PRON
cjfa-38789	161	1	+	+	CCONJ
cjfa-38789	161	2	β7q_tobin	β7q_tobin	PUNCT
cjfa-38789	162	1	it	it	PRON
cjfa-38789	162	2	+	+	CCONJ
cjfa-38789	162	3	β8	β8	ADJ
cjfa-38789	162	4	lev	lev	VERB
cjfa-38789	162	5	it	it	PRON
cjfa-38789	163	1	+	+	CCONJ
cjfa-38789	163	2	β9	β9	ADJ
cjfa-38789	163	3	roa	roa	NOUN
cjfa-38789	164	1	it	it	PRON
cjfa-38789	164	2	+	+	CCONJ
cjfa-38789	164	3	εit	εit	VERB
cjfa-38789	164	4	all	all	DET
cjfa-38789	164	5	the	the	DET
cjfa-38789	164	6	variables	variable	NOUN
cjfa-38789	164	7	are	be	AUX
cjfa-38789	164	8	defined	define	VERB
cjfa-38789	164	9	and	and	CCONJ
cjfa-38789	164	10	explained	explain	VERB
cjfa-38789	164	11	in	in	ADP
cjfa-38789	164	12	table	table	NOUN
cjfa-38789	164	13	1	1	NUM
cjfa-38789	164	14	.	.	PUNCT
cjfa-38789	165	1	the	the	DET
cjfa-38789	165	2	β0	β0	PROPN
cjfa-38789	165	3	is	be	AUX
cjfa-38789	165	4	the	the	DET
cjfa-38789	165	5	constant	constant	ADJ
cjfa-38789	165	6	in	in	ADP
cjfa-38789	165	7	our	our	PRON
cjfa-38789	165	8	model	model	NOUN
cjfa-38789	165	9	,	,	PUNCT
cjfa-38789	165	10	and	and	CCONJ
cjfa-38789	165	11	the	the	DET
cjfa-38789	165	12	βi	βi	PROPN
cjfa-38789	165	13	correspond	correspond	VERB
cjfa-38789	165	14	to	to	ADP
cjfa-38789	165	15	the	the	DET
cjfa-38789	165	16	independent	independent	ADJ
cjfa-38789	165	17	variables	variable	NOUN
cjfa-38789	165	18	’	'	PUNCT
cjfa-38789	165	19	coefficients	coefficient	NOUN
cjfa-38789	165	20	.	.	PUNCT
cjfa-38789	166	1	the	the	DET
cjfa-38789	166	2	ε	ε	PROPN
cjfa-38789	166	3	constitutes	constitute	VERB
cjfa-38789	166	4	the	the	DET
cjfa-38789	166	5	error	error	NOUN
cjfa-38789	166	6	term	term	NOUN
cjfa-38789	166	7	.	.	PUNCT
cjfa-38789	167	1	the	the	DET
cjfa-38789	167	2	index	index	NOUN
cjfa-38789	167	3	i	i	PRON
cjfa-38789	167	4	represents	represent	VERB
cjfa-38789	167	5	the	the	DET
cjfa-38789	167	6	firm	firm	NOUN
cjfa-38789	167	7	.	.	PUNCT
cjfa-38789	168	1	it	it	PRON
cjfa-38789	168	2	ranges	range	VERB
cjfa-38789	168	3	from	from	ADP
cjfa-38789	168	4	1	1	NUM
cjfa-38789	168	5	to	to	ADP
cjfa-38789	168	6	5,613	5,613	NUM
cjfa-38789	168	7	.	.	PUNCT
cjfa-38789	169	1	the	the	DET
cjfa-38789	169	2	index	index	NOUN
cjfa-38789	169	3	t	t	PROPN
cjfa-38789	169	4	indicates	indicate	VERB
cjfa-38789	169	5	the	the	DET
cjfa-38789	169	6	year	year	NOUN
cjfa-38789	169	7	and	and	CCONJ
cjfa-38789	169	8	varies	vary	VERB
cjfa-38789	169	9	from	from	ADP
cjfa-38789	169	10	2003	2003	NUM
cjfa-38789	169	11	to	to	ADP
cjfa-38789	169	12	2013	2013	NUM
cjfa-38789	169	13	.	.	PUNCT
cjfa-38789	170	1	the	the	DET
cjfa-38789	170	2	dependent	dependent	ADJ
cjfa-38789	170	3	variable	variable	NOUN
cjfa-38789	170	4	is	be	AUX
cjfa-38789	170	5	binary	binary	ADJ
cjfa-38789	170	6	and	and	CCONJ
cjfa-38789	170	7	assesses	assesse	NOUN
cjfa-38789	170	8	fraud	fraud	NOUN
cjfa-38789	170	9	occurrence	occurrence	NOUN
cjfa-38789	170	10	.	.	PUNCT
cjfa-38789	171	1	fraud	fraud	NOUN
cjfa-38789	171	2	risk	risk	NOUN
cjfa-38789	171	3	and	and	CCONJ
cjfa-38789	171	4	audit	audit	NOUN
cjfa-38789	171	5	quality	quality	NOUN
cjfa-38789	171	6	:	:	PUNCT
cjfa-38789	171	7	the	the	DET
cjfa-38789	171	8	case	case	NOUN
cjfa-38789	171	9	of	of	ADP
cjfa-38789	171	10	us	us	PROPN
cjfa-38789	171	11	public	public	ADJ
cjfa-38789	171	12	firms	firm	NOUN
cjfa-38789	171	13	39	39	NUM
cjfa-38789	171	14	results	result	NOUN
cjfa-38789	171	15	and	and	CCONJ
cjfa-38789	171	16	discussion	discussion	NOUN
cjfa-38789	171	17	results	result	NOUN
cjfa-38789	171	18	of	of	ADP
cjfa-38789	171	19	univariate	univariate	ADJ
cjfa-38789	171	20	and	and	CCONJ
cjfa-38789	171	21	multivariate	multivariate	NOUN
cjfa-38789	171	22	analyses	analysis	NOUN
cjfa-38789	171	23	are	be	AUX
cjfa-38789	171	24	reported	report	VERB
cjfa-38789	171	25	and	and	CCONJ
cjfa-38789	171	26	discussed	discuss	VERB
cjfa-38789	171	27	in	in	ADP
cjfa-38789	171	28	this	this	DET
cjfa-38789	171	29	section	section	NOUN
cjfa-38789	171	30	.	.	PUNCT
cjfa-38789	172	1	univariate	univariate	ADJ
cjfa-38789	172	2	analysis	analysis	NOUN
cjfa-38789	172	3	tables	table	NOUN
cjfa-38789	172	4	2	2	NUM
cjfa-38789	172	5	and	and	CCONJ
cjfa-38789	172	6	3	3	NUM
cjfa-38789	172	7	sum	sum	NOUN
cjfa-38789	172	8	up	up	ADP
cjfa-38789	172	9	the	the	DET
cjfa-38789	172	10	descriptive	descriptive	ADJ
cjfa-38789	172	11	statistics	statistic	NOUN
cjfa-38789	172	12	of	of	ADP
cjfa-38789	172	13	all	all	DET
cjfa-38789	172	14	variables	variable	NOUN
cjfa-38789	172	15	used	use	VERB
cjfa-38789	172	16	in	in	ADP
cjfa-38789	172	17	the	the	DET
cjfa-38789	172	18	econometrical	econometrical	ADJ
cjfa-38789	172	19	modeling	modeling	NOUN
cjfa-38789	172	20	,	,	PUNCT
cjfa-38789	172	21	either	either	CCONJ
cjfa-38789	172	22	continuous	continuous	ADJ
cjfa-38789	172	23	or	or	CCONJ
cjfa-38789	172	24	binary	binary	ADJ
cjfa-38789	172	25	.	.	PUNCT
cjfa-38789	172	26	table	table	NOUN
cjfa-38789	173	1	2	2	NUM
cjfa-38789	173	2	.	.	PUNCT
cjfa-38789	173	3	descriptive	descriptive	ADJ
cjfa-38789	173	4	statistics	statistic	NOUN
cjfa-38789	173	5	of	of	ADP
cjfa-38789	173	6	continuous	continuous	ADJ
cjfa-38789	173	7	variables	variable	NOUN
cjfa-38789	173	8	variables	variable	NOUN
cjfa-38789	173	9	n	n	ADV
cjfa-38789	173	10	mean	mean	VERB
cjfa-38789	173	11	st	st	NOUN
cjfa-38789	173	12	-	-	PUNCT
cjfa-38789	173	13	deviation	deviation	NOUN
cjfa-38789	173	14	median	median	ADJ
cjfa-38789	173	15	minimum	minimum	ADJ
cjfa-38789	173	16	maximum	maximum	NOUN
cjfa-38789	173	17	lev	lev	NOUN
cjfa-38789	173	18	30,895	30,895	NUM
cjfa-38789	173	19	0.197	0.197	NUM
cjfa-38789	173	20	0.207	0.207	NUM
cjfa-38789	173	21	0.147	0.147	NUM
cjfa-38789	173	22	0	0	NUM
cjfa-38789	173	23	0.999	0.999	NUM
cjfa-38789	173	24	q_tobin	q_tobin	NUM
cjfa-38789	173	25	30,895	30,895	NUM
cjfa-38789	173	26	1.462	1.462	NUM
cjfa-38789	173	27	1.415	1.415	NUM
cjfa-38789	173	28	1.033	1.033	NUM
cjfa-38789	173	29	2.414e-7	2.414e-7	NUM
cjfa-38789	173	30	9.994	9.994	NUM
cjfa-38789	173	31	roa	roa	NOUN
cjfa-38789	173	32	30,895	30,895	NUM
cjfa-38789	173	33	-0.055	-0.055	NOUN
cjfa-38789	173	34	0.554	0.554	NUM
cjfa-38789	173	35	0.032	0.032	NUM
cjfa-38789	173	36	-46.304	-46.304	NUM
cjfa-38789	173	37	9.738	9.738	NUM
cjfa-38789	173	38	aud_fee	aud_fee	NOUN
cjfa-38789	173	39	25,105	25,105	NUM
cjfa-38789	173	40	5.926	5.926	NUM
cjfa-38789	173	41	0.615	0.615	NUM
cjfa-38789	173	42	5.960	5.960	NUM
cjfa-38789	173	43	0	0	NUM
cjfa-38789	173	44	8.171	8.171	NUM
cjfa-38789	173	45	cau_ind	cau_ind	ADP
cjfa-38789	173	46	22,828	22,828	NUM
cjfa-38789	173	47	0.204	0.204	NUM
cjfa-38789	173	48	0.279	0.279	NUM
cjfa-38789	173	49	0	0	NUM
cjfa-38789	173	50	0	0	NUM
cjfa-38789	173	51	1.000	1.000	NUM
cjfa-38789	173	52	lev	lev	NOUN
cjfa-38789	173	53	:	:	PUNCT
cjfa-38789	173	54	leverage	leverage	NOUN
cjfa-38789	173	55	ratio	ratio	NOUN
cjfa-38789	173	56	,	,	PUNCT
cjfa-38789	173	57	q_tobin	q_tobin	NOUN
cjfa-38789	173	58	:	:	PUNCT
cjfa-38789	173	59	tobin	tobin	PROPN
cjfa-38789	173	60	’s	’s	PART
cjfa-38789	173	61	q	q	NOUN
cjfa-38789	173	62	,	,	PUNCT
cjfa-38789	173	63	roa	roa	PROPN
cjfa-38789	173	64	:	:	PUNCT
cjfa-38789	173	65	return	return	VERB
cjfa-38789	173	66	on	on	ADP
cjfa-38789	173	67	assets	asset	NOUN
cjfa-38789	173	68	,	,	PUNCT
cjfa-38789	173	69	aud_fee	aud_fee	NOUN
cjfa-38789	173	70	:	:	PUNCT
cjfa-38789	173	71	audit	audit	NOUN
cjfa-38789	173	72	fees	fee	NOUN
cjfa-38789	173	73	(	(	PUNCT
cjfa-38789	173	74	in	in	ADP
cjfa-38789	173	75	thousands	thousand	NOUN
cjfa-38789	173	76	of	of	ADP
cjfa-38789	173	77	dollars	dollar	NOUN
cjfa-38789	173	78	)	)	PUNCT
cjfa-38789	173	79	,	,	PUNCT
cjfa-38789	173	80	cau_ind	cau_ind	ADP
cjfa-38789	173	81	:	:	PUNCT
cjfa-38789	173	82	independence	independence	NOUN
cjfa-38789	173	83	of	of	ADP
cjfa-38789	173	84	the	the	DET
cjfa-38789	173	85	audit	audit	NOUN
cjfa-38789	173	86	committee	committee	NOUN
cjfa-38789	173	87	.	.	PUNCT
cjfa-38789	174	1	s	s	PART
cjfa-38789	174	2	o	o	X
cjfa-38789	174	3	u	u	NOUN
cjfa-38789	174	4	r	r	NOUN
cjfa-38789	174	5	c	c	NOUN
cjfa-38789	174	6	e	e	NOUN
cjfa-38789	174	7	:	:	PUNCT
cjfa-38789	174	8	researcher	researcher	NOUN
cjfa-38789	174	9	’s	’s	PART
cjfa-38789	174	10	computation	computation	NOUN
cjfa-38789	174	11	.	.	PUNCT
cjfa-38789	175	1	table	table	NOUN
cjfa-38789	175	2	2	2	NUM
cjfa-38789	175	3	reports	report	NOUN
cjfa-38789	175	4	that	that	SCONJ
cjfa-38789	175	5	the	the	DET
cjfa-38789	175	6	average	average	ADJ
cjfa-38789	175	7	audit	audit	NOUN
cjfa-38789	175	8	fee	fee	NOUN
cjfa-38789	175	9	is	be	AUX
cjfa-38789	175	10	about	about	ADV
cjfa-38789	175	11	5,926	5,926	NUM
cjfa-38789	175	12	million	million	NUM
cjfa-38789	175	13	usd	usd	NOUN
cjfa-38789	175	14	,	,	PUNCT
cjfa-38789	175	15	and	and	CCONJ
cjfa-38789	175	16	more	more	ADJ
cjfa-38789	175	17	than	than	ADP
cjfa-38789	175	18	half	half	DET
cjfa-38789	175	19	the	the	DET
cjfa-38789	175	20	companies	company	NOUN
cjfa-38789	175	21	pay	pay	VERB
cjfa-38789	175	22	about	about	ADV
cjfa-38789	175	23	5,960	5,960	NUM
cjfa-38789	175	24	million	million	NUM
cjfa-38789	175	25	usd	usd	NOUN
cjfa-38789	175	26	.	.	PUNCT
cjfa-38789	176	1	the	the	DET
cjfa-38789	176	2	amount	amount	NOUN
cjfa-38789	176	3	seems	seem	VERB
cjfa-38789	176	4	to	to	PART
cjfa-38789	176	5	be	be	AUX
cjfa-38789	176	6	too	too	ADV
cjfa-38789	176	7	high	high	ADJ
cjfa-38789	176	8	.	.	PUNCT
cjfa-38789	177	1	the	the	DET
cjfa-38789	177	2	high	high	ADJ
cjfa-38789	177	3	costs	cost	NOUN
cjfa-38789	177	4	of	of	ADP
cjfa-38789	177	5	audit	audit	NOUN
cjfa-38789	177	6	fees	fee	NOUN
cjfa-38789	177	7	are	be	AUX
cjfa-38789	177	8	considered	consider	VERB
cjfa-38789	177	9	to	to	PART
cjfa-38789	177	10	be	be	AUX
cjfa-38789	177	11	an	an	DET
cjfa-38789	177	12	indicator	indicator	NOUN
cjfa-38789	177	13	of	of	ADP
cjfa-38789	177	14	the	the	DET
cjfa-38789	177	15	audit	audit	NOUN
cjfa-38789	177	16	quality	quality	NOUN
cjfa-38789	177	17	.	.	PUNCT
cjfa-38789	178	1	thus	thus	ADV
cjfa-38789	178	2	,	,	PUNCT
cjfa-38789	178	3	the	the	PRON
cjfa-38789	178	4	higher	high	ADJ
cjfa-38789	178	5	the	the	DET
cjfa-38789	178	6	probability	probability	NOUN
cjfa-38789	178	7	that	that	SCONJ
cjfa-38789	178	8	a	a	DET
cjfa-38789	178	9	fraud	fraud	NOUN
cjfa-38789	178	10	occurs	occur	VERB
cjfa-38789	178	11	,	,	PUNCT
cjfa-38789	178	12	the	the	PRON
cjfa-38789	178	13	higher	high	ADJ
cjfa-38789	178	14	the	the	DET
cjfa-38789	178	15	audit	audit	NOUN
cjfa-38789	178	16	fees	fee	NOUN
cjfa-38789	178	17	are	be	AUX
cjfa-38789	178	18	.	.	PUNCT
cjfa-38789	179	1	it	it	PRON
cjfa-38789	179	2	is	be	AUX
cjfa-38789	179	3	worth	worth	ADJ
cjfa-38789	179	4	noting	note	VERB
cjfa-38789	179	5	that	that	SCONJ
cjfa-38789	179	6	the	the	DET
cjfa-38789	179	7	audit	audit	NOUN
cjfa-38789	179	8	committee	committee	NOUN
cjfa-38789	179	9	members	member	NOUN
cjfa-38789	179	10	’	’	PART
cjfa-38789	179	11	independence	independence	NOUN
cjfa-38789	179	12	is	be	AUX
cjfa-38789	179	13	mandatory	mandatory	ADJ
cjfa-38789	179	14	for	for	ADP
cjfa-38789	179	15	us	we	PRON
cjfa-38789	179	16	-	-	PUNCT
cjfa-38789	179	17	listed	list	VERB
cjfa-38789	179	18	companies	company	NOUN
cjfa-38789	179	19	after	after	ADP
cjfa-38789	179	20	the	the	DET
cjfa-38789	179	21	publication	publication	NOUN
cjfa-38789	179	22	of	of	ADP
cjfa-38789	179	23	the	the	DET
cjfa-38789	179	24	2002	2002	NUM
cjfa-38789	179	25	sox	sox	PROPN
cjfa-38789	179	26	act	act	PROPN
cjfa-38789	179	27	.	.	PUNCT
cjfa-38789	180	1	indeed	indeed	ADV
cjfa-38789	180	2	,	,	PUNCT
cjfa-38789	180	3	section	section	NOUN
cjfa-38789	180	4	301	301	NUM
cjfa-38789	180	5	of	of	ADP
cjfa-38789	180	6	the	the	DET
cjfa-38789	180	7	2002	2002	NUM
cjfa-38789	180	8	sarbanes	sarbanes	PROPN
cjfa-38789	180	9	oxley	oxley	PROPN
cjfa-38789	180	10	act	act	PROPN
cjfa-38789	180	11	(	(	PUNCT
cjfa-38789	180	12	sox	sox	X
cjfa-38789	180	13	)	)	PUNCT
cjfa-38789	180	14	requires	require	VERB
cjfa-38789	180	15	the	the	DET
cjfa-38789	180	16	existence	existence	NOUN
cjfa-38789	180	17	of	of	ADP
cjfa-38789	180	18	an	an	DET
cjfa-38789	180	19	audit	audit	NOUN
cjfa-38789	180	20	committee	committee	NOUN
cjfa-38789	180	21	within	within	ADP
cjfa-38789	180	22	listed	list	VERB
cjfa-38789	180	23	companies	company	NOUN
cjfa-38789	180	24	,	,	PUNCT
cjfa-38789	180	25	whose	whose	DET
cjfa-38789	180	26	minimum	minimum	ADJ
cjfa-38789	180	27	number	number	NOUN
cjfa-38789	180	28	of	of	ADP
cjfa-38789	180	29	directors	director	NOUN
cjfa-38789	180	30	is	be	AUX
cjfa-38789	180	31	set	set	VERB
cjfa-38789	180	32	at	at	ADP
cjfa-38789	180	33	three	three	NUM
cjfa-38789	180	34	directors	director	NOUN
cjfa-38789	180	35	,	,	PUNCT
cjfa-38789	180	36	and	and	CCONJ
cjfa-38789	180	37	who	who	PRON
cjfa-38789	180	38	must	must	AUX
cjfa-38789	180	39	be	be	AUX
cjfa-38789	180	40	absolutely	absolutely	ADV
cjfa-38789	180	41	independent	independent	ADJ
cjfa-38789	180	42	and	and	CCONJ
cjfa-38789	180	43	competent	competent	ADJ
cjfa-38789	180	44	.	.	PUNCT
cjfa-38789	181	1	in	in	ADP
cjfa-38789	181	2	the	the	DET
cjfa-38789	181	3	current	current	ADJ
cjfa-38789	181	4	paper	paper	NOUN
cjfa-38789	181	5	,	,	PUNCT
cjfa-38789	181	6	we	we	PRON
cjfa-38789	181	7	examine	examine	VERB
cjfa-38789	181	8	the	the	DET
cjfa-38789	181	9	full	full	ADJ
cjfa-38789	181	10	independence	independence	NOUN
cjfa-38789	181	11	of	of	ADP
cjfa-38789	181	12	the	the	DET
cjfa-38789	181	13	mem	mem	ADJ
cjfa-38789	181	14	hela	hela	PROPN
cjfa-38789	181	15	frikha	frikha	PROPN
cjfa-38789	181	16	chaari	chaari	PROPN
cjfa-38789	181	17	,	,	PUNCT
cjfa-38789	181	18	amel	amel	PROPN
cjfa-38789	181	19	belanès	belanès	PROPN
cjfa-38789	181	20	,	,	PUNCT
cjfa-38789	181	21	azhaar	azhaar	NOUN
cjfa-38789	181	22	lajmi40	lajmi40	NOUN
cjfa-38789	181	23	bers	ber	NOUN
cjfa-38789	181	24	of	of	ADP
cjfa-38789	181	25	the	the	DET
cjfa-38789	181	26	audit	audit	NOUN
cjfa-38789	181	27	committee	committee	NOUN
cjfa-38789	181	28	.	.	PUNCT
cjfa-38789	182	1	table	table	NOUN
cjfa-38789	182	2	2	2	NUM
cjfa-38789	182	3	reveals	reveal	VERB
cjfa-38789	182	4	that	that	SCONJ
cjfa-38789	182	5	20.4	20.4	NUM
cjfa-38789	182	6	%	%	NOUN
cjfa-38789	182	7	of	of	ADP
cjfa-38789	182	8	the	the	DET
cjfa-38789	182	9	firms	firm	NOUN
cjfa-38789	182	10	in	in	ADP
cjfa-38789	182	11	our	our	PRON
cjfa-38789	182	12	sample	sample	NOUN
cjfa-38789	182	13	have	have	VERB
cjfa-38789	182	14	an	an	DET
cjfa-38789	182	15	audit	audit	NOUN
cjfa-38789	182	16	committee	committee	NOUN
cjfa-38789	182	17	composed	compose	VERB
cjfa-38789	182	18	entirely	entirely	ADV
cjfa-38789	182	19	of	of	ADP
cjfa-38789	182	20	independent	independent	ADJ
cjfa-38789	182	21	directors	director	NOUN
cjfa-38789	182	22	.	.	PUNCT
cjfa-38789	183	1	beyond	beyond	ADP
cjfa-38789	183	2	audit	audit	NOUN
cjfa-38789	183	3	variables	variable	NOUN
cjfa-38789	183	4	,	,	PUNCT
cjfa-38789	183	5	we	we	PRON
cjfa-38789	183	6	consider	consider	VERB
cjfa-38789	183	7	some	some	DET
cjfa-38789	183	8	control	control	NOUN
cjfa-38789	183	9	variables	variable	NOUN
cjfa-38789	183	10	related	relate	VERB
cjfa-38789	183	11	to	to	ADP
cjfa-38789	183	12	the	the	DET
cjfa-38789	183	13	company	company	NOUN
cjfa-38789	183	14	financial	financial	ADJ
cjfa-38789	183	15	characteristics	characteristic	NOUN
cjfa-38789	183	16	.	.	PUNCT
cjfa-38789	184	1	the	the	DET
cjfa-38789	184	2	debt	debt	NOUN
cjfa-38789	184	3	is	be	AUX
cjfa-38789	184	4	relatively	relatively	ADV
cjfa-38789	184	5	low	low	ADJ
cjfa-38789	184	6	,	,	PUNCT
cjfa-38789	184	7	with	with	ADP
cjfa-38789	184	8	a	a	DET
cjfa-38789	184	9	debt	debt	NOUN
cjfa-38789	184	10	-	-	PUNCT
cjfa-38789	184	11	to	to	ADP
cjfa-38789	184	12	-	-	PUNCT
cjfa-38789	184	13	equity	equity	NOUN
cjfa-38789	184	14	ratio	ratio	NOUN
cjfa-38789	184	15	(	(	PUNCT
cjfa-38789	184	16	lev	lev	NOUN
cjfa-38789	184	17	)	)	PUNCT
cjfa-38789	184	18	of	of	ADP
cjfa-38789	184	19	20	20	NUM
cjfa-38789	184	20	%	%	NOUN
cjfa-38789	184	21	and	and	CCONJ
cjfa-38789	184	22	a	a	DET
cjfa-38789	184	23	median	median	NOUN
cjfa-38789	184	24	of	of	ADP
cjfa-38789	184	25	14.67	14.67	NUM
cjfa-38789	184	26	%	%	NOUN
cjfa-38789	184	27	.	.	PUNCT
cjfa-38789	185	1	these	these	DET
cjfa-38789	185	2	results	result	NOUN
cjfa-38789	185	3	indicate	indicate	VERB
cjfa-38789	185	4	that	that	SCONJ
cjfa-38789	185	5	the	the	DET
cjfa-38789	185	6	companies	company	NOUN
cjfa-38789	185	7	of	of	ADP
cjfa-38789	185	8	the	the	DET
cjfa-38789	185	9	sample	sample	NOUN
cjfa-38789	185	10	are	be	AUX
cjfa-38789	185	11	not	not	PART
cjfa-38789	185	12	heavily	heavily	ADV
cjfa-38789	185	13	indebted	indebted	ADJ
cjfa-38789	185	14	.	.	PUNCT
cjfa-38789	186	1	this	this	PRON
cjfa-38789	186	2	may	may	AUX
cjfa-38789	186	3	be	be	AUX
cjfa-38789	186	4	explained	explain	VERB
cjfa-38789	186	5	by	by	ADP
cjfa-38789	186	6	the	the	DET
cjfa-38789	186	7	specificity	specificity	NOUN
cjfa-38789	186	8	of	of	ADP
cjfa-38789	186	9	the	the	DET
cjfa-38789	186	10	american	american	ADJ
cjfa-38789	186	11	context	context	NOUN
cjfa-38789	186	12	characterized	characterize	VERB
cjfa-38789	186	13	by	by	ADP
cjfa-38789	186	14	a	a	DET
cjfa-38789	186	15	market	market	NOUN
cjfa-38789	186	16	-	-	PUNCT
cjfa-38789	186	17	oriented	orient	VERB
cjfa-38789	186	18	financial	financial	ADJ
cjfa-38789	186	19	system	system	NOUN
cjfa-38789	186	20	.	.	PUNCT
cjfa-38789	187	1	table	table	NOUN
cjfa-38789	187	2	3	3	NUM
cjfa-38789	187	3	highlights	highlight	NOUN
cjfa-38789	187	4	a	a	DET
cjfa-38789	187	5	high	high	ADJ
cjfa-38789	187	6	q	q	NOUN
cjfa-38789	187	7	-	-	NOUN
cjfa-38789	187	8	tobin	tobin	NOUN
cjfa-38789	187	9	of	of	ADP
cjfa-38789	187	10	an	an	DET
cjfa-38789	187	11	average	average	NOUN
cjfa-38789	187	12	of	of	ADP
cjfa-38789	187	13	1.46	1.46	NUM
cjfa-38789	187	14	,	,	PUNCT
cjfa-38789	187	15	and	and	CCONJ
cjfa-38789	187	16	a	a	DET
cjfa-38789	187	17	median	median	NOUN
cjfa-38789	187	18	of	of	ADP
cjfa-38789	187	19	1.03	1.03	NUM
cjfa-38789	187	20	.	.	PUNCT
cjfa-38789	188	1	the	the	DET
cjfa-38789	188	2	ratio	ratio	NOUN
cjfa-38789	188	3	exceeds	exceed	VERB
cjfa-38789	188	4	1	1	NUM
cjfa-38789	188	5	,	,	PUNCT
cjfa-38789	188	6	which	which	PRON
cjfa-38789	188	7	indicates	indicate	VERB
cjfa-38789	188	8	that	that	SCONJ
cjfa-38789	188	9	investors	investor	NOUN
cjfa-38789	188	10	are	be	AUX
cjfa-38789	188	11	attracted	attract	VERB
cjfa-38789	188	12	to	to	PART
cjfa-38789	188	13	invest	invest	VERB
cjfa-38789	188	14	in	in	ADP
cjfa-38789	188	15	these	these	DET
cjfa-38789	188	16	companies	company	NOUN
cjfa-38789	188	17	.	.	PUNCT
cjfa-38789	189	1	table	table	NOUN
cjfa-38789	189	2	2	2	NUM
cjfa-38789	189	3	also	also	ADV
cjfa-38789	189	4	shows	show	VERB
cjfa-38789	189	5	a	a	DET
cjfa-38789	189	6	nearly	nearly	ADV
cjfa-38789	189	7	null	null	ADJ
cjfa-38789	189	8	economic	economic	ADJ
cjfa-38789	189	9	profitability	profitability	NOUN
cjfa-38789	189	10	.	.	PUNCT
cjfa-38789	190	1	the	the	DET
cjfa-38789	190	2	average	average	ADJ
cjfa-38789	190	3	roa	roa	NOUN
cjfa-38789	190	4	is	be	AUX
cjfa-38789	190	5	around	around	ADP
cjfa-38789	190	6	-0.06	-0.06	NUM
cjfa-38789	190	7	,	,	PUNCT
cjfa-38789	190	8	with	with	ADP
cjfa-38789	190	9	a	a	DET
cjfa-38789	190	10	median	median	NOUN
cjfa-38789	190	11	of	of	ADP
cjfa-38789	190	12	0.03	0.03	NUM
cjfa-38789	190	13	.	.	PUNCT
cjfa-38789	190	14	table	table	NOUN
cjfa-38789	190	15	3	3	NUM
cjfa-38789	190	16	.	.	PUNCT
cjfa-38789	190	17	descriptive	descriptive	ADJ
cjfa-38789	190	18	statistics	statistic	NOUN
cjfa-38789	190	19	of	of	ADP
cjfa-38789	190	20	binary	binary	ADJ
cjfa-38789	190	21	variables	variable	NOUN
cjfa-38789	190	22	variables	variables	PROPN
cjfa-38789	190	23	valeur	valeur	PROPN
cjfa-38789	190	24	frequency	frequency	PROPN
cjfa-38789	190	25	percentage	percentage	NOUN
cjfa-38789	190	26	fraud	fraud	NOUN
cjfa-38789	190	27	0	0	NUM
cjfa-38789	190	28	18,112	18,112	NUM
cjfa-38789	190	29	90.94	90.94	NUM
cjfa-38789	190	30	1	1	NUM
cjfa-38789	190	31	1,804	1,804	NUM
cjfa-38789	190	32	9.06	9.06	NUM
cjfa-38789	190	33	ai_exis	ai_exis	ADP
cjfa-38789	190	34	0	0	NUM
cjfa-38789	190	35	11,945	11,945	NUM
cjfa-38789	191	1	39.95	39.95	NUM
cjfa-38789	191	2	1	1	NUM
cjfa-38789	191	3	17,953	17,953	NUM
cjfa-38789	191	4	60.05	60.05	NUM
cjfa-38789	191	5	cau_exp	cau_exp	NOUN
cjfa-38789	191	6	0	0	NUM
cjfa-38789	191	7	762	762	NUM
cjfa-38789	191	8	3.38	3.38	NUM
cjfa-38789	191	9	1	1	NUM
cjfa-38789	191	10	21,784	21,784	NUM
cjfa-38789	191	11	96.62	96.62	NUM
cjfa-38789	191	12	aud_big	aud_big	PROPN
cjfa-38789	191	13	0	0	NUM
cjfa-38789	191	14	10,275	10,275	NUM
cjfa-38789	191	15	34.37	34.37	NUM
cjfa-38789	191	16	1	1	NUM
cjfa-38789	191	17	19,623	19,623	NUM
cjfa-38789	191	18	65.63	65.63	NUM
cjfa-38789	191	19	fraud	fraud	NOUN
cjfa-38789	191	20	:	:	PUNCT
cjfa-38789	191	21	a	a	DET
cjfa-38789	191	22	binary	binary	ADJ
cjfa-38789	191	23	variable	variable	NOUN
cjfa-38789	191	24	that	that	PRON
cjfa-38789	191	25	takes	take	VERB
cjfa-38789	191	26	1	1	NUM
cjfa-38789	191	27	if	if	SCONJ
cjfa-38789	191	28	there	there	PRON
cjfa-38789	191	29	is	be	VERB
cjfa-38789	191	30	a	a	DET
cjfa-38789	191	31	fraud	fraud	NOUN
cjfa-38789	191	32	risk	risk	NOUN
cjfa-38789	191	33	,	,	PUNCT
cjfa-38789	191	34	0	0	NUM
cjfa-38789	191	35	otherwise	otherwise	ADV
cjfa-38789	191	36	.	.	PUNCT
cjfa-38789	192	1	ai_exis	ai_exis	ADV
cjfa-38789	192	2	:	:	PUNCT
cjfa-38789	192	3	existence	existence	NOUN
cjfa-38789	192	4	of	of	ADP
cjfa-38789	192	5	internal	internal	ADJ
cjfa-38789	192	6	audit	audit	NOUN
cjfa-38789	192	7	service	service	NOUN
cjfa-38789	192	8	is	be	AUX
cjfa-38789	192	9	a	a	DET
cjfa-38789	192	10	binary	binary	ADJ
cjfa-38789	192	11	variable	variable	NOUN
cjfa-38789	192	12	takes	take	VERB
cjfa-38789	192	13	the	the	DET
cjfa-38789	192	14	value	value	NOUN
cjfa-38789	192	15	1	1	NUM
cjfa-38789	192	16	if	if	SCONJ
cjfa-38789	192	17	the	the	DET
cjfa-38789	192	18	company	company	NOUN
cjfa-38789	192	19	has	have	VERB
cjfa-38789	192	20	an	an	DET
cjfa-38789	192	21	internal	internal	ADJ
cjfa-38789	192	22	audit	audit	NOUN
cjfa-38789	192	23	service	service	NOUN
cjfa-38789	192	24	,	,	PUNCT
cjfa-38789	192	25	zero	zero	NUM
cjfa-38789	192	26	otherwise	otherwise	ADV
cjfa-38789	192	27	.	.	PUNCT
cjfa-38789	193	1	aud_big	aud_big	PRON
cjfa-38789	193	2	:	:	PUNCT
cjfa-38789	193	3	quality	quality	NOUN
cjfa-38789	193	4	of	of	ADP
cjfa-38789	193	5	the	the	DET
cjfa-38789	193	6	external	external	ADJ
cjfa-38789	193	7	auditor	auditor	NOUN
cjfa-38789	193	8	measured	measure	VERB
cjfa-38789	193	9	by	by	ADP
cjfa-38789	193	10	his	his	PRON
cjfa-38789	193	11	membership	membership	NOUN
cjfa-38789	193	12	of	of	ADP
cjfa-38789	193	13	large	large	ADJ
cjfa-38789	193	14	firms	firm	NOUN
cjfa-38789	193	15	.	.	PUNCT
cjfa-38789	194	1	this	this	DET
cjfa-38789	194	2	binary	binary	PROPN
cjfa-38789	194	3	variable	variable	NOUN
cjfa-38789	194	4	takes	take	VERB
cjfa-38789	194	5	the	the	DET
cjfa-38789	194	6	value	value	NOUN
cjfa-38789	194	7	1	1	NUM
cjfa-38789	194	8	if	if	SCONJ
cjfa-38789	194	9	the	the	DET
cjfa-38789	194	10	external	external	ADJ
cjfa-38789	194	11	auditor	auditor	NOUN
cjfa-38789	194	12	belongs	belong	VERB
cjfa-38789	194	13	to	to	ADP
cjfa-38789	194	14	an	an	DET
cjfa-38789	194	15	international	international	ADJ
cjfa-38789	194	16	network	network	NOUN
cjfa-38789	194	17	(	(	PUNCT
cjfa-38789	194	18	big	big	ADJ
cjfa-38789	194	19	)	)	PUNCT
cjfa-38789	194	20	,	,	PUNCT
cjfa-38789	194	21	0	0	NUM
cjfa-38789	194	22	otherwise	otherwise	ADV
cjfa-38789	194	23	.	.	PUNCT
cjfa-38789	195	1	cau_exp	cau_exp	NOUN
cjfa-38789	195	2	:	:	PUNCT
cjfa-38789	195	3	expertise	expertise	NOUN
cjfa-38789	195	4	committee	committee	NOUN
cjfa-38789	195	5	members	member	NOUN
cjfa-38789	195	6	,	,	PUNCT
cjfa-38789	195	7	audit	audit	NOUN
cjfa-38789	195	8	is	be	AUX
cjfa-38789	195	9	a	a	DET
cjfa-38789	195	10	binary	binary	ADJ
cjfa-38789	195	11	variable	variable	NOUN
cjfa-38789	195	12	equal	equal	ADJ
cjfa-38789	195	13	1	1	NUM
cjfa-38789	195	14	if	if	SCONJ
cjfa-38789	195	15	there	there	PRON
cjfa-38789	195	16	is	be	VERB
cjfa-38789	195	17	at	at	ADV
cjfa-38789	195	18	least	least	ADJ
cjfa-38789	195	19	one	one	NUM
cjfa-38789	195	20	expert	expert	NOUN
cjfa-38789	195	21	administrator	administrator	NOUN
cjfa-38789	195	22	(	(	PUNCT
cjfa-38789	195	23	who	who	PRON
cjfa-38789	195	24	has	have	VERB
cjfa-38789	195	25	a	a	DET
cjfa-38789	195	26	degree	degree	NOUN
cjfa-38789	195	27	)	)	PUNCT
cjfa-38789	195	28	in	in	ADP
cjfa-38789	195	29	accounting	accounting	NOUN
cjfa-38789	195	30	and	and	CCONJ
cjfa-38789	195	31	/	/	SYM
cjfa-38789	195	32	or	or	CCONJ
cjfa-38789	195	33	finance	finance	NOUN
cjfa-38789	195	34	,	,	PUNCT
cjfa-38789	195	35	0	0	NUM
cjfa-38789	195	36	otherwise	otherwise	ADV
cjfa-38789	195	37	.	.	PUNCT
cjfa-38789	196	1	s	s	PART
cjfa-38789	196	2	o	o	X
cjfa-38789	196	3	u	u	NOUN
cjfa-38789	196	4	r	r	NOUN
cjfa-38789	196	5	c	c	NOUN
cjfa-38789	196	6	e	e	NOUN
cjfa-38789	196	7	:	:	PUNCT
cjfa-38789	196	8	researcher	researcher	NOUN
cjfa-38789	196	9	’s	’s	PART
cjfa-38789	196	10	computation	computation	NOUN
cjfa-38789	196	11	.	.	PUNCT
cjfa-38789	197	1	table	table	NOUN
cjfa-38789	197	2	3	3	NUM
cjfa-38789	197	3	reports	report	VERB
cjfa-38789	197	4	the	the	DET
cjfa-38789	197	5	descriptive	descriptive	ADJ
cjfa-38789	197	6	statistics	statistic	NOUN
cjfa-38789	197	7	for	for	ADP
cjfa-38789	197	8	binary	binary	ADJ
cjfa-38789	197	9	variables	variable	NOUN
cjfa-38789	197	10	.	.	PUNCT
cjfa-38789	198	1	the	the	DET
cjfa-38789	198	2	results	result	NOUN
cjfa-38789	198	3	show	show	VERB
cjfa-38789	198	4	that	that	SCONJ
cjfa-38789	198	5	there	there	PRON
cjfa-38789	198	6	are	be	VERB
cjfa-38789	198	7	only	only	ADV
cjfa-38789	198	8	1,804	1,804	NUM
cjfa-38789	198	9	cases	case	NOUN
cjfa-38789	198	10	of	of	ADP
cjfa-38789	198	11	potential	potential	ADJ
cjfa-38789	198	12	fraud	fraud	NOUN
cjfa-38789	198	13	among	among	ADP
cjfa-38789	198	14	the	the	DET
cjfa-38789	198	15	total	total	ADJ
cjfa-38789	198	16	19,916	19,916	NUM
cjfa-38789	198	17	cases	case	NOUN
cjfa-38789	198	18	among	among	ADP
cjfa-38789	198	19	listed	list	VERB
cjfa-38789	198	20	public	public	ADJ
cjfa-38789	198	21	us	us	PROPN
cjfa-38789	198	22	companies	company	NOUN
cjfa-38789	198	23	,	,	PUNCT
cjfa-38789	198	24	representing	represent	VERB
cjfa-38789	198	25	9.06	9.06	NUM
cjfa-38789	198	26	%	%	NOUN
cjfa-38789	198	27	of	of	ADP
cjfa-38789	198	28	the	the	DET
cjfa-38789	198	29	whole	whole	ADJ
cjfa-38789	198	30	sample	sample	NOUN
cjfa-38789	198	31	.	.	PUNCT
cjfa-38789	199	1	table	table	NOUN
cjfa-38789	199	2	3	3	NUM
cjfa-38789	199	3	also	also	ADV
cjfa-38789	199	4	reveals	reveal	VERB
cjfa-38789	199	5	that	that	SCONJ
cjfa-38789	199	6	60.05	60.05	NUM
cjfa-38789	199	7	%	%	NOUN
cjfa-38789	199	8	of	of	ADP
cjfa-38789	199	9	companies	company	NOUN
cjfa-38789	199	10	have	have	VERB
cjfa-38789	199	11	internal	internal	ADJ
cjfa-38789	199	12	audit	audit	NOUN
cjfa-38789	199	13	services	service	NOUN
cjfa-38789	199	14	.	.	PUNCT
cjfa-38789	200	1	fraud	fraud	NOUN
cjfa-38789	200	2	risk	risk	NOUN
cjfa-38789	200	3	and	and	CCONJ
cjfa-38789	200	4	audit	audit	NOUN
cjfa-38789	200	5	quality	quality	NOUN
cjfa-38789	200	6	:	:	PUNCT
cjfa-38789	200	7	the	the	DET
cjfa-38789	200	8	case	case	NOUN
cjfa-38789	200	9	of	of	ADP
cjfa-38789	200	10	us	us	PROPN
cjfa-38789	200	11	public	public	ADJ
cjfa-38789	200	12	firms	firm	NOUN
cjfa-38789	200	13	41	41	NUM
cjfa-38789	200	14	regarding	regard	VERB
cjfa-38789	200	15	big	big	ADJ
cjfa-38789	200	16	four	four	NUM
cjfa-38789	200	17	audit	audit	NOUN
cjfa-38789	200	18	firms	firm	NOUN
cjfa-38789	200	19	,	,	PUNCT
cjfa-38789	200	20	results	result	NOUN
cjfa-38789	200	21	show	show	VERB
cjfa-38789	200	22	that	that	SCONJ
cjfa-38789	200	23	majority	majority	NOUN
cjfa-38789	200	24	of	of	ADP
cjfa-38789	200	25	the	the	DET
cjfa-38789	200	26	companies	company	NOUN
cjfa-38789	200	27	(	(	PUNCT
cjfa-38789	200	28	65.63	65.63	NUM
cjfa-38789	200	29	%	%	NOUN
cjfa-38789	200	30	)	)	PUNCT
cjfa-38789	200	31	are	be	AUX
cjfa-38789	200	32	audited	audit	VERB
cjfa-38789	200	33	by	by	ADP
cjfa-38789	200	34	a	a	DET
cjfa-38789	200	35	big	big	ADJ
cjfa-38789	200	36	four	four	NUM
cjfa-38789	200	37	auditor	auditor	NOUN
cjfa-38789	200	38	.	.	PUNCT
cjfa-38789	201	1	besides	besides	SCONJ
cjfa-38789	201	2	,	,	PUNCT
cjfa-38789	201	3	96.62	96.62	NUM
cjfa-38789	201	4	%	%	NOUN
cjfa-38789	201	5	of	of	ADP
cjfa-38789	201	6	the	the	DET
cjfa-38789	201	7	directors	director	NOUN
cjfa-38789	201	8	have	have	VERB
cjfa-38789	201	9	university	university	NOUN
cjfa-38789	201	10	degrees	degree	NOUN
cjfa-38789	201	11	and	and	CCONJ
cjfa-38789	201	12	professional	professional	ADJ
cjfa-38789	201	13	titles	title	NOUN
cjfa-38789	201	14	such	such	ADJ
cjfa-38789	201	15	as	as	ADP
cjfa-38789	201	16	chartered	charter	VERB
cjfa-38789	201	17	accountants	accountant	NOUN
cjfa-38789	201	18	(	(	PUNCT
cjfa-38789	201	19	ca	ca	NOUN
cjfa-38789	201	20	)	)	PUNCT
cjfa-38789	201	21	,	,	PUNCT
cjfa-38789	201	22	certified	certify	VERB
cjfa-38789	201	23	management	management	NOUN
cjfa-38789	201	24	accountants	accountant	NOUN
cjfa-38789	201	25	(	(	PUNCT
cjfa-38789	201	26	cma	cma	NOUN
cjfa-38789	201	27	)	)	PUNCT
cjfa-38789	201	28	,	,	PUNCT
cjfa-38789	201	29	certified	certify	VERB
cjfa-38789	201	30	general	general	ADJ
cjfa-38789	201	31	accountants	accountant	NOUN
cjfa-38789	201	32	(	(	PUNCT
cjfa-38789	201	33	cga	cga	PROPN
cjfa-38789	201	34	)	)	PUNCT
cjfa-38789	201	35	et	et	PROPN
cjfa-38789	201	36	chartered	charter	VERB
cjfa-38789	201	37	professional	professional	ADJ
cjfa-38789	201	38	accountants	accountant	NOUN
cjfa-38789	201	39	(	(	PUNCT
cjfa-38789	201	40	cpa	cpa	PROPN
cjfa-38789	201	41	)	)	PUNCT
cjfa-38789	201	42	.	.	PUNCT
cjfa-38789	202	1	such	such	DET
cjfa-38789	202	2	a	a	DET
cjfa-38789	202	3	percentage	percentage	NOUN
cjfa-38789	202	4	reveals	reveal	VERB
cjfa-38789	202	5	the	the	DET
cjfa-38789	202	6	high	high	ADJ
cjfa-38789	202	7	expertise	expertise	NOUN
cjfa-38789	202	8	of	of	ADP
cjfa-38789	202	9	audit	audit	NOUN
cjfa-38789	202	10	committee	committee	NOUN
cjfa-38789	202	11	members	member	NOUN
cjfa-38789	202	12	.	.	PUNCT
cjfa-38789	203	1	we	we	PRON
cjfa-38789	203	2	also	also	ADV
cjfa-38789	203	3	perform	perform	VERB
cjfa-38789	203	4	spearman	spearman	NOUN
cjfa-38789	203	5	’s	’s	PART
cjfa-38789	203	6	rank	rank	NOUN
cjfa-38789	203	7	correlation	correlation	NOUN
cjfa-38789	203	8	test	test	NOUN
cjfa-38789	203	9	to	to	PART
cjfa-38789	203	10	assess	assess	VERB
cjfa-38789	203	11	multicollinearity	multicollinearity	NOUN
cjfa-38789	203	12	problem	problem	NOUN
cjfa-38789	203	13	among	among	ADP
cjfa-38789	203	14	variables	variable	NOUN
cjfa-38789	203	15	.	.	PUNCT
cjfa-38789	204	1	the	the	DET
cjfa-38789	204	2	results	result	NOUN
cjfa-38789	204	3	do	do	AUX
cjfa-38789	204	4	not	not	PART
cjfa-38789	204	5	reveal	reveal	VERB
cjfa-38789	204	6	any	any	DET
cjfa-38789	204	7	severe	severe	ADJ
cjfa-38789	204	8	problem	problem	NOUN
cjfa-38789	204	9	of	of	ADP
cjfa-38789	204	10	multicollinearity	multicollinearity	NOUN
cjfa-38789	204	11	since	since	SCONJ
cjfa-38789	204	12	coefficients	coefficient	NOUN
cjfa-38789	204	13	do	do	AUX
cjfa-38789	204	14	not	not	PART
cjfa-38789	204	15	exceed	exceed	VERB
cjfa-38789	204	16	0.7	0.7	NUM
cjfa-38789	204	17	.	.	PUNCT
cjfa-38789	205	1	there	there	PRON
cjfa-38789	205	2	is	be	VERB
cjfa-38789	205	3	no	no	DET
cjfa-38789	205	4	problem	problem	NOUN
cjfa-38789	205	5	of	of	ADP
cjfa-38789	205	6	multicollinearity	multicollinearity	NOUN
cjfa-38789	205	7	,	,	PUNCT
cjfa-38789	205	8	which	which	PRON
cjfa-38789	205	9	can	can	AUX
cjfa-38789	205	10	bias	bias	VERB
cjfa-38789	205	11	our	our	PRON
cjfa-38789	205	12	estimations	estimation	NOUN
cjfa-38789	205	13	or	or	CCONJ
cjfa-38789	205	14	mislead	mislead	VERB
cjfa-38789	205	15	our	our	PRON
cjfa-38789	205	16	conclusions	conclusion	NOUN
cjfa-38789	205	17	.	.	PUNCT
cjfa-38789	206	1	table	table	NOUN
cjfa-38789	206	2	4	4	NUM
cjfa-38789	206	3	presents	present	NOUN
cjfa-38789	206	4	spearman	spearman	NOUN
cjfa-38789	206	5	correlation	correlation	NOUN
cjfa-38789	206	6	coefficients	coefficient	NOUN
cjfa-38789	206	7	as	as	ADV
cjfa-38789	206	8	well	well	ADV
cjfa-38789	206	9	as	as	ADP
cjfa-38789	206	10	related	relate	VERB
cjfa-38789	206	11	significance	significance	NOUN
cjfa-38789	206	12	tests	test	NOUN
cjfa-38789	206	13	.	.	PUNCT
cjfa-38789	207	1	table	table	NOUN
cjfa-38789	207	2	4	4	NUM
cjfa-38789	207	3	.	.	PUNCT
cjfa-38789	207	4	correlation	correlation	NOUN
cjfa-38789	207	5	matrix	matrix	NOUN
cjfa-38789	207	6	lev	lev	NOUN
cjfa-38789	207	7	q_ratio	q_ratio	PROPN
cjfa-38789	207	8	roa	roa	PROPN
cjfa-38789	207	9	aud_fee	aud_fee	PROPN
cjfa-38789	208	1	cau_ind	cau_ind	ADP
cjfa-38789	208	2	ai_exis	ai_exis	ADV
cjfa-38789	208	3	aud_big	aud_big	PROPN
cjfa-38789	208	4	cau_exp	cau_exp	PROPN
cjfa-38789	208	5	lev	lev	NOUN
cjfa-38789	208	6	1.00000	1.00000	NUM
cjfa-38789	208	7	30895	30895	NUM
cjfa-38789	208	8	-0.41330	-0.41330	NOUN
cjfa-38789	209	1	*	*	PUNCT
cjfa-38789	210	1	*	*	PUNCT
cjfa-38789	210	2	*	*	PUNCT
cjfa-38789	210	3	<	<	X
cjfa-38789	210	4	.0001	.0001	X
cjfa-38789	210	5	30895	30895	NUM
cjfa-38789	210	6	-0.15359	-0.15359	NOUN
cjfa-38789	210	7	*	*	PUNCT
cjfa-38789	210	8	*	*	PUNCT
cjfa-38789	210	9	*	*	PUNCT
cjfa-38789	210	10	<	<	X
cjfa-38789	210	11	.0001	.0001	X
cjfa-38789	210	12	30895	30895	NUM
cjfa-38789	210	13	0.04625	0.04625	NUM
cjfa-38789	210	14	*	*	PUNCT
cjfa-38789	211	1	*	*	PUNCT
cjfa-38789	211	2	*	*	PUNCT
cjfa-38789	211	3	<	<	X
cjfa-38789	211	4	.0001	.0001	X
cjfa-38789	211	5	29898	29898	NUM
cjfa-38789	211	6	0.07167	0.07167	NUM
cjfa-38789	211	7	*	*	PUNCT
cjfa-38789	211	8	*	*	PUNCT
cjfa-38789	211	9	*	*	PUNCT
cjfa-38789	211	10	<	<	X
cjfa-38789	211	11	.0001	.0001	X
cjfa-38789	211	12	29898	29898	NUM
cjfa-38789	211	13	0.21548	0.21548	NUM
cjfa-38789	211	14	*	*	PUNCT
cjfa-38789	211	15	*	*	PUNCT
cjfa-38789	211	16	*	*	PUNCT
cjfa-38789	211	17	<	<	X
cjfa-38789	211	18	.0001	.0001	X
cjfa-38789	211	19	25105	25105	NUM
cjfa-38789	211	20	0.02445	0.02445	NUM
cjfa-38789	211	21	*	*	PUNCT
cjfa-38789	211	22	*	*	PUNCT
cjfa-38789	211	23	*	*	X
cjfa-38789	211	24	0.0002	0.0002	NUM
cjfa-38789	211	25	22546	22546	NUM
cjfa-38789	211	26	-0.04527	-0.04527	NOUN
cjfa-38789	211	27	*	*	PUNCT
cjfa-38789	211	28	*	*	PUNCT
cjfa-38789	211	29	*	*	PUNCT
cjfa-38789	211	30	<	<	X
cjfa-38789	211	31	.0001	.0001	X
cjfa-38789	211	32	22828	22828	NUM
cjfa-38789	211	33	q_ratio	q_ratio	NOUN
cjfa-38789	211	34	-0.41330	-0.41330	X
cjfa-38789	211	35	*	*	PUNCT
cjfa-38789	211	36	*	*	PUNCT
cjfa-38789	211	37	*	*	PUNCT
cjfa-38789	211	38	<	<	X
cjfa-38789	211	39	.0001	.0001	X
cjfa-38789	211	40	30895	30895	NUM
cjfa-38789	211	41	1.00000	1.00000	NUM
cjfa-38789	211	42	30895	30895	NUM
cjfa-38789	211	43	0.29999	0.29999	NUM
cjfa-38789	211	44	*	*	PUNCT
cjfa-38789	211	45	*	*	PUNCT
cjfa-38789	211	46	*	*	PUNCT
cjfa-38789	211	47	<	<	X
cjfa-38789	211	48	.0001	.0001	X
cjfa-38789	211	49	30895	30895	NUM
cjfa-38789	211	50	0.07926	0.07926	NUM
cjfa-38789	211	51	*	*	PUNCT
cjfa-38789	211	52	*	*	PUNCT
cjfa-38789	211	53	*	*	PUNCT
cjfa-38789	211	54	<	<	X
cjfa-38789	211	55	.0001	.0001	X
cjfa-38789	211	56	29898	29898	NUM
cjfa-38789	211	57	0.06334	0.06334	NUM
cjfa-38789	211	58	*	*	PUNCT
cjfa-38789	211	59	*	*	PUNCT
cjfa-38789	211	60	*	*	PUNCT
cjfa-38789	211	61	<	<	X
cjfa-38789	211	62	.0001	.0001	X
cjfa-38789	211	63	29898	29898	NUM
cjfa-38789	211	64	-0.06210	-0.06210	NOUN
cjfa-38789	211	65	*	*	PUNCT
cjfa-38789	211	66	*	*	PUNCT
cjfa-38789	211	67	*	*	PUNCT
cjfa-38789	211	68	<	<	X
cjfa-38789	211	69	.0001	.0001	X
cjfa-38789	211	70	25105	25105	NUM
cjfa-38789	211	71	-0.02179	-0.02179	NOUN
cjfa-38789	211	72	*	*	PUNCT
cjfa-38789	211	73	*	*	PUNCT
cjfa-38789	211	74	*	*	PUNCT
cjfa-38789	211	75	0.0011	0.0011	NUM
cjfa-38789	211	76	22546	22546	NUM
cjfa-38789	211	77	0.03597	0.03597	NUM
cjfa-38789	211	78	*	*	PUNCT
cjfa-38789	211	79	*	*	PUNCT
cjfa-38789	211	80	*	*	PUNCT
cjfa-38789	211	81	<	<	X
cjfa-38789	211	82	.0001	.0001	X
cjfa-38789	211	83	22828	22828	NUM
cjfa-38789	211	84	roa	roa	NOUN
cjfa-38789	211	85	-0.15359	-0.15359	NOUN
cjfa-38789	211	86	*	*	PUNCT
cjfa-38789	212	1	*	*	PUNCT
cjfa-38789	212	2	*	*	PUNCT
cjfa-38789	212	3	<	<	X
cjfa-38789	212	4	.0001	.0001	X
cjfa-38789	212	5	30895	30895	NUM
cjfa-38789	212	6	0.29999	0.29999	NUM
cjfa-38789	212	7	*	*	PUNCT
cjfa-38789	212	8	*	*	PUNCT
cjfa-38789	212	9	*	*	PUNCT
cjfa-38789	212	10	<	<	X
cjfa-38789	212	11	.0001	.0001	X
cjfa-38789	212	12	30895	30895	NUM
cjfa-38789	212	13	1.00000	1.00000	NUM
cjfa-38789	212	14	30895	30895	NUM
cjfa-38789	212	15	0.22443	0.22443	NUM
cjfa-38789	212	16	*	*	PUNCT
cjfa-38789	212	17	*	*	PUNCT
cjfa-38789	212	18	*	*	PUNCT
cjfa-38789	212	19	<	<	X
cjfa-38789	212	20	.0001	.0001	X
cjfa-38789	212	21	29898	29898	NUM
cjfa-38789	212	22	0.17848	0.17848	NUM
cjfa-38789	212	23	*	*	PUNCT
cjfa-38789	212	24	*	*	PUNCT
cjfa-38789	212	25	*	*	PUNCT
cjfa-38789	212	26	<	<	X
cjfa-38789	212	27	.0001	.0001	X
cjfa-38789	212	28	29898	29898	NUM
cjfa-38789	212	29	0.19931	0.19931	NUM
cjfa-38789	212	30	*	*	PUNCT
cjfa-38789	212	31	*	*	PUNCT
cjfa-38789	212	32	*	*	PUNCT
cjfa-38789	212	33	<	<	X
cjfa-38789	212	34	.0001	.0001	PROPN
cjfa-38789	212	35	25105	25105	NUM
cjfa-38789	212	36	0.00411	0.00411	NUM
cjfa-38789	212	37	0.5374	0.5374	NUM
cjfa-38789	212	38	22546	22546	NUM
cjfa-38789	212	39	0.00373	0.00373	NUM
cjfa-38789	212	40	0.5732	0.5732	NUM
cjfa-38789	212	41	22828	22828	NUM
cjfa-38789	212	42	aud_fee	aud_fee	NOUN
cjfa-38789	212	43	0.21548	0.21548	NUM
cjfa-38789	212	44	*	*	PUNCT
cjfa-38789	212	45	*	*	PUNCT
cjfa-38789	212	46	*	*	PUNCT
cjfa-38789	212	47	<	<	X
cjfa-38789	212	48	.0001	.0001	PROPN
cjfa-38789	212	49	25105	25105	NUM
cjfa-38789	212	50	-0.06210	-0.06210	NOUN
cjfa-38789	212	51	*	*	PUNCT
cjfa-38789	212	52	*	*	PUNCT
cjfa-38789	212	53	*	*	PUNCT
cjfa-38789	212	54	<	<	X
cjfa-38789	212	55	.0001	.0001	X
cjfa-38789	212	56	25105	25105	NUM
cjfa-38789	212	57	0.19931	0.19931	PRON
cjfa-38789	212	58	*	*	PUNCT
cjfa-38789	212	59	*	*	PUNCT
cjfa-38789	212	60	*	*	PUNCT
cjfa-38789	212	61	<	<	X
cjfa-38789	212	62	.0001	.0001	PROPN
cjfa-38789	212	63	25105	25105	NUM
cjfa-38789	212	64	0.61326	0.61326	NOUN
cjfa-38789	212	65	*	*	PUNCT
cjfa-38789	212	66	*	*	PUNCT
cjfa-38789	212	67	*	*	PUNCT
cjfa-38789	212	68	<	<	X
cjfa-38789	212	69	.0001	.0001	X
cjfa-38789	212	70	24687	24687	NUM
cjfa-38789	212	71	0.61576	0.61576	NUM
cjfa-38789	212	72	*	*	PUNCT
cjfa-38789	213	1	*	*	PUNCT
cjfa-38789	213	2	*	*	PUNCT
cjfa-38789	213	3	<	<	X
cjfa-38789	213	4	.0001	.0001	X
cjfa-38789	213	5	24687	24687	NUM
cjfa-38789	213	6	1.00000	1.00000	NUM
cjfa-38789	213	7	25105	25105	NUM
cjfa-38789	213	8	0.08868	0.08868	NUM
cjfa-38789	213	9	*	*	PUNCT
cjfa-38789	213	10	*	*	PUNCT
cjfa-38789	213	11	*	*	PUNCT
cjfa-38789	213	12	<	<	X
cjfa-38789	213	13	.0001	.0001	X
cjfa-38789	213	14	20251	20251	NUM
cjfa-38789	213	15	-0.10098	-0.10098	NOUN
cjfa-38789	213	16	*	*	PUNCT
cjfa-38789	214	1	*	*	PUNCT
cjfa-38789	214	2	*	*	PUNCT
cjfa-38789	214	3	<	<	X
cjfa-38789	214	4	.0001	.0001	X
cjfa-38789	214	5	20491	20491	NUM
cjfa-38789	214	6	cau_ind	cau_ind	ADP
cjfa-38789	214	7	-0.04527	-0.04527	NOUN
cjfa-38789	214	8	*	*	PUNCT
cjfa-38789	214	9	*	*	PUNCT
cjfa-38789	214	10	*	*	PUNCT
cjfa-38789	214	11	<	<	X
cjfa-38789	214	12	.0001	.0001	X
cjfa-38789	214	13	22828	22828	NUM
cjfa-38789	214	14	0.03597	0.03597	NUM
cjfa-38789	214	15	*	*	PUNCT
cjfa-38789	214	16	*	*	PUNCT
cjfa-38789	214	17	*	*	PUNCT
cjfa-38789	214	18	<	<	X
cjfa-38789	214	19	.0001	.0001	X
cjfa-38789	214	20	22828	22828	NUM
cjfa-38789	214	21	0.00373	0.00373	NUM
cjfa-38789	214	22	0.5732	0.5732	NUM
cjfa-38789	214	23	22828	22828	NUM
cjfa-38789	214	24	-0.13862	-0.13862	NOUN
cjfa-38789	214	25	*	*	PUNCT
cjfa-38789	214	26	*	*	PUNCT
cjfa-38789	214	27	*	*	PUNCT
cjfa-38789	214	28	<	<	X
cjfa-38789	214	29	.0001	.0001	X
cjfa-38789	214	30	22175	22175	NUM
cjfa-38789	214	31	0.02465	0.02465	NUM
cjfa-38789	214	32	*	*	PUNCT
cjfa-38789	214	33	*	*	PUNCT
cjfa-38789	214	34	*	*	X
cjfa-38789	215	1	0.0002	0.0002	NUM
cjfa-38789	215	2	22175	22175	NUM
cjfa-38789	215	3	-0.10098	-0.10098	NOUN
cjfa-38789	215	4	*	*	PUNCT
cjfa-38789	216	1	*	*	PUNCT
cjfa-38789	216	2	*	*	PUNCT
cjfa-38789	216	3	<	<	X
cjfa-38789	216	4	.0001	.0001	X
cjfa-38789	216	5	20491	20491	NUM
cjfa-38789	216	6	-0.12085	-0.12085	NOUN
cjfa-38789	216	7	*	*	PUNCT
cjfa-38789	217	1	*	*	PUNCT
cjfa-38789	217	2	*	*	PUNCT
cjfa-38789	217	3	<	<	X
cjfa-38789	217	4	.0001	.0001	X
cjfa-38789	217	5	22546	22546	NUM
cjfa-38789	217	6	1.00000	1.00000	NUM
cjfa-38789	217	7	22828	22828	NUM
cjfa-38789	217	8	ai_exis	ai_exis	ADP
cjfa-38789	217	9	0.04625	0.04625	NUM
cjfa-38789	217	10	*	*	PUNCT
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cjfa-38789	217	12	*	*	PUNCT
cjfa-38789	217	13	<	<	X
cjfa-38789	217	14	.0001	.0001	X
cjfa-38789	217	15	29898	29898	NUM
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cjfa-38789	217	17	*	*	PUNCT
cjfa-38789	217	18	*	*	PUNCT
cjfa-38789	217	19	*	*	PUNCT
cjfa-38789	217	20	<	<	X
cjfa-38789	217	21	.0001	.0001	X
cjfa-38789	217	22	29898	29898	NUM
cjfa-38789	217	23	0.22443	0.22443	NUM
cjfa-38789	217	24	*	*	PUNCT
cjfa-38789	217	25	*	*	PUNCT
cjfa-38789	217	26	*	*	PUNCT
cjfa-38789	217	27	<	<	X
cjfa-38789	217	28	.0001	.0001	X
cjfa-38789	217	29	29898	29898	NUM
cjfa-38789	217	30	1.00000	1.00000	NUM
cjfa-38789	217	31	29898	29898	NUM
cjfa-38789	217	32	0.46296	0.46296	NUM
cjfa-38789	217	33	*	*	PUNCT
cjfa-38789	217	34	*	*	PUNCT
cjfa-38789	217	35	*	*	PUNCT
cjfa-38789	217	36	<	<	X
cjfa-38789	217	37	.0001	.0001	X
cjfa-38789	217	38	29898	29898	NUM
cjfa-38789	217	39	0.61326	0.61326	PROPN
cjfa-38789	217	40	*	*	PUNCT
cjfa-38789	217	41	*	*	PUNCT
cjfa-38789	217	42	*	*	PUNCT
cjfa-38789	217	43	<	<	X
cjfa-38789	217	44	.0001	.0001	X
cjfa-38789	217	45	24687	24687	NUM
cjfa-38789	217	46	0.14585	0.14585	NUM
cjfa-38789	217	47	*	*	PUNCT
cjfa-38789	217	48	*	*	PUNCT
cjfa-38789	217	49	*	*	PUNCT
cjfa-38789	217	50	<	<	X
cjfa-38789	217	51	.0001	.0001	X
cjfa-38789	217	52	21899	21899	NUM
cjfa-38789	217	53	-0.13862	-0.13862	NOUN
cjfa-38789	217	54	*	*	PUNCT
cjfa-38789	217	55	*	*	PUNCT
cjfa-38789	217	56	*	*	PUNCT
cjfa-38789	218	1	<	<	X
cjfa-38789	218	2	.0001	.0001	X
cjfa-38789	218	3	22175	22175	NUM
cjfa-38789	218	4	aud_big	aud_big	PROPN
cjfa-38789	219	1	0.07167	0.07167	NUM
cjfa-38789	219	2	*	*	PUNCT
cjfa-38789	219	3	*	*	PUNCT
cjfa-38789	219	4	*	*	PUNCT
cjfa-38789	219	5	<	<	X
cjfa-38789	219	6	.0001	.0001	X
cjfa-38789	219	7	29898	29898	NUM
cjfa-38789	219	8	0.06334	0.06334	NUM
cjfa-38789	219	9	*	*	PUNCT
cjfa-38789	219	10	*	*	PUNCT
cjfa-38789	219	11	*	*	PUNCT
cjfa-38789	219	12	<	<	X
cjfa-38789	219	13	.0001	.0001	X
cjfa-38789	219	14	29898	29898	NUM
cjfa-38789	219	15	0.17848	0.17848	NUM
cjfa-38789	219	16	*	*	PUNCT
cjfa-38789	219	17	*	*	PUNCT
cjfa-38789	219	18	*	*	PUNCT
cjfa-38789	219	19	<	<	X
cjfa-38789	219	20	.0001	.0001	X
cjfa-38789	219	21	29898	29898	NUM
cjfa-38789	219	22	0.46296	0.46296	NUM
cjfa-38789	219	23	*	*	PUNCT
cjfa-38789	219	24	*	*	PUNCT
cjfa-38789	219	25	*	*	PUNCT
cjfa-38789	219	26	<	<	X
cjfa-38789	219	27	.0001	.0001	X
cjfa-38789	219	28	29898	29898	NUM
cjfa-38789	219	29	1.00000	1.00000	NUM
cjfa-38789	219	30	29898	29898	NUM
cjfa-38789	219	31	0.61576	0.61576	NUM
cjfa-38789	219	32	*	*	PUNCT
cjfa-38789	220	1	*	*	PUNCT
cjfa-38789	220	2	*	*	PUNCT
cjfa-38789	220	3	<	<	X
cjfa-38789	220	4	.0001	.0001	X
cjfa-38789	220	5	24687	24687	NUM
cjfa-38789	220	6	0.01765	0.01765	NUM
cjfa-38789	220	7	*	*	PUNCT
cjfa-38789	220	8	*	*	PUNCT
cjfa-38789	220	9	*	*	PUNCT
cjfa-38789	221	1	0.0090	0.0090	NUM
cjfa-38789	221	2	21899	21899	NUM
cjfa-38789	221	3	0.02465	0.02465	NUM
cjfa-38789	221	4	*	*	PUNCT
cjfa-38789	221	5	*	*	PUNCT
cjfa-38789	221	6	*	*	X
cjfa-38789	221	7	0.0002	0.0002	NUM
cjfa-38789	221	8	22175	22175	NUM
cjfa-38789	221	9	cau_exp	cau_exp	PRON
cjfa-38789	221	10	0.02445	0.02445	NUM
cjfa-38789	221	11	*	*	PUNCT
cjfa-38789	221	12	*	*	PUNCT
cjfa-38789	221	13	*	*	X
cjfa-38789	221	14	0.0002	0.0002	NUM
cjfa-38789	221	15	22546	22546	NUM
cjfa-38789	221	16	-0.02179	-0.02179	NOUN
cjfa-38789	221	17	*	*	PUNCT
cjfa-38789	221	18	*	*	PUNCT
cjfa-38789	221	19	*	*	PUNCT
cjfa-38789	222	1	0.0011	0.0011	NUM
cjfa-38789	222	2	22546	22546	NUM
cjfa-38789	222	3	0.00411	0.00411	NUM
cjfa-38789	222	4	0.5374	0.5374	NUM
cjfa-38789	222	5	22546	22546	NUM
cjfa-38789	222	6	0.14585	0.14585	NUM
cjfa-38789	222	7	*	*	PUNCT
cjfa-38789	222	8	*	*	PUNCT
cjfa-38789	222	9	*	*	PUNCT
cjfa-38789	222	10	<	<	X
cjfa-38789	222	11	.0001	.0001	X
cjfa-38789	222	12	21899	21899	NUM
cjfa-38789	222	13	0.01765	0.01765	NUM
cjfa-38789	222	14	*	*	PUNCT
cjfa-38789	222	15	*	*	PUNCT
cjfa-38789	222	16	*	*	X
cjfa-38789	222	17	0.0090	0.0090	NUM
cjfa-38789	222	18	21899	21899	NUM
cjfa-38789	222	19	0.08868	0.08868	NUM
cjfa-38789	222	20	*	*	PUNCT
cjfa-38789	222	21	*	*	PUNCT
cjfa-38789	222	22	*	*	PUNCT
cjfa-38789	222	23	<	<	X
cjfa-38789	222	24	.0001	.0001	X
cjfa-38789	222	25	20251	20251	NUM
cjfa-38789	222	26	1.00000	1.00000	NUM
cjfa-38789	222	27	22546	22546	NUM
cjfa-38789	222	28	-0.12085	-0.12085	NOUN
cjfa-38789	222	29	*	*	PUNCT
cjfa-38789	222	30	*	*	PUNCT
cjfa-38789	222	31	*	*	PUNCT
cjfa-38789	222	32	<	<	X
cjfa-38789	222	33	.0001	.0001	X
cjfa-38789	222	34	22546	22546	NUM
cjfa-38789	222	35	prob	prob	NOUN
cjfa-38789	222	36	>	>	X
cjfa-38789	222	37	|r|	|r|	PROPN
cjfa-38789	222	38	under	under	ADP
cjfa-38789	222	39	h0	h0	NOUN
cjfa-38789	222	40	:	:	PUNCT
cjfa-38789	222	41	rho	rho	PROPN
cjfa-38789	222	42	=	=	SYM
cjfa-38789	222	43	0	0	PUNCT
cjfa-38789	222	44	as	as	ADV
cjfa-38789	222	45	well	well	ADV
cjfa-38789	222	46	as	as	ADP
cjfa-38789	222	47	the	the	DET
cjfa-38789	222	48	number	number	NOUN
cjfa-38789	222	49	of	of	ADP
cjfa-38789	222	50	observations	observation	NOUN
cjfa-38789	222	51	hela	hela	PROPN
cjfa-38789	222	52	frikha	frikha	PROPN
cjfa-38789	222	53	chaari	chaari	PROPN
cjfa-38789	222	54	,	,	PUNCT
cjfa-38789	222	55	amel	amel	PROPN
cjfa-38789	222	56	belanès	belanès	PROPN
cjfa-38789	222	57	,	,	PUNCT
cjfa-38789	222	58	azhaar	azhaar	NOUN
cjfa-38789	222	59	lajmi42	lajmi42	AUX
cjfa-38789	222	60	lev	lev	PROPN
cjfa-38789	222	61	q_ratio	q_ratio	PROPN
cjfa-38789	222	62	roa	roa	PROPN
cjfa-38789	222	63	aud_fee	aud_fee	PROPN
cjfa-38789	222	64	cau_ind	cau_ind	ADP
cjfa-38789	222	65	ai_exis	ai_exis	ADV
cjfa-38789	222	66	aud_big	aud_big	PROPN
cjfa-38789	222	67	cau_exp	cau_exp	PROPN
cjfa-38789	222	68	aud_big	aud_big	PROPN
cjfa-38789	222	69	:	:	PUNCT
cjfa-38789	222	70	external	external	ADJ
cjfa-38789	222	71	auditor	auditor	NOUN
cjfa-38789	222	72	’s	’s	PART
cjfa-38789	222	73	affiliation	affiliation	NOUN
cjfa-38789	222	74	,	,	PUNCT
cjfa-38789	222	75	aud_fee	aud_fee	NOUN
cjfa-38789	222	76	:	:	PUNCT
cjfa-38789	222	77	audit	audit	NOUN
cjfa-38789	222	78	fees	fee	NOUN
cjfa-38789	222	79	,	,	PUNCT
cjfa-38789	222	80	cau_ind	cau_ind	ADP
cjfa-38789	222	81	:	:	PUNCT
cjfa-38789	222	82	independence	independence	NOUN
cjfa-38789	222	83	of	of	ADP
cjfa-38789	222	84	audit	audit	NOUN
cjfa-38789	222	85	committee	committee	NOUN
cjfa-38789	222	86	,	,	PUNCT
cjfa-38789	222	87	cau	cau	X
cjfa-38789	222	88	_	_	ADP
cjfa-38789	222	89	exp	exp	NOUN
cjfa-38789	222	90	:	:	PUNCT
cjfa-38789	222	91	audit	audit	NOUN
cjfa-38789	222	92	committee	committee	NOUN
cjfa-38789	222	93	expertise	expertise	NOUN
cjfa-38789	222	94	,	,	PUNCT
cjfa-38789	222	95	ai_exis	ai_exis	ADV
cjfa-38789	222	96	:	:	PUNCT
cjfa-38789	222	97	existence	existence	NOUN
cjfa-38789	222	98	of	of	ADP
cjfa-38789	222	99	internal	internal	ADJ
cjfa-38789	222	100	audit	audit	NOUN
cjfa-38789	222	101	service	service	NOUN
cjfa-38789	222	102	,	,	PUNCT
cjfa-38789	222	103	q_tobin	q_tobin	PUNCT
cjfa-38789	222	104	:	:	PUNCT
cjfa-38789	222	105	tobin	tobin	PROPN
cjfa-38789	222	106	q	q	PROPN
cjfa-38789	222	107	,	,	PUNCT
cjfa-38789	222	108	lev	lev	NOUN
cjfa-38789	222	109	:	:	PUNCT
cjfa-38789	222	110	corporate	corporate	ADJ
cjfa-38789	222	111	debt	debt	NOUN
cjfa-38789	222	112	,	,	PUNCT
cjfa-38789	222	113	roa	roa	NOUN
cjfa-38789	222	114	:	:	PUNCT
cjfa-38789	222	115	profitability	profitability	NOUN
cjfa-38789	222	116	or	or	CCONJ
cjfa-38789	222	117	return	return	VERB
cjfa-38789	222	118	on	on	ADP
cjfa-38789	222	119	assets	asset	NOUN
cjfa-38789	222	120	.	.	PUNCT
cjfa-38789	223	1	*	*	PUNCT
cjfa-38789	223	2	,	,	PUNCT
cjfa-38789	223	3	*	*	PUNCT
cjfa-38789	223	4	*	*	PUNCT
cjfa-38789	223	5	,	,	PUNCT
cjfa-38789	223	6	*	*	PUNCT
cjfa-38789	223	7	*	*	PUNCT
cjfa-38789	223	8	*	*	PUNCT
cjfa-38789	223	9	correspond	correspond	NOUN
cjfa-38789	223	10	to	to	ADP
cjfa-38789	223	11	the	the	DET
cjfa-38789	223	12	statistics	statistic	NOUN
cjfa-38789	223	13	’	'	PUNCT
cjfa-38789	223	14	significance	significance	NOUN
cjfa-38789	223	15	at	at	ADP
cjfa-38789	223	16	the	the	DET
cjfa-38789	223	17	thresholds	threshold	NOUN
cjfa-38789	223	18	of	of	ADP
cjfa-38789	223	19	10	10	NUM
cjfa-38789	223	20	%	%	NOUN
cjfa-38789	223	21	,	,	PUNCT
cjfa-38789	223	22	5	5	NUM
cjfa-38789	223	23	%	%	NOUN
cjfa-38789	223	24	,	,	PUNCT
cjfa-38789	223	25	1	1	NUM
cjfa-38789	223	26	%	%	NOUN
cjfa-38789	223	27	,	,	PUNCT
cjfa-38789	223	28	respectively	respectively	ADV
cjfa-38789	223	29	.	.	PUNCT
cjfa-38789	224	1	s	s	PART
cjfa-38789	224	2	o	o	X
cjfa-38789	224	3	u	u	NOUN
cjfa-38789	224	4	r	r	NOUN
cjfa-38789	224	5	c	c	NOUN
cjfa-38789	224	6	e	e	NOUN
cjfa-38789	224	7	:	:	PUNCT
cjfa-38789	224	8	researcher	researcher	NOUN
cjfa-38789	224	9	’s	’s	PART
cjfa-38789	224	10	computation	computation	NOUN
cjfa-38789	224	11	.	.	PUNCT
cjfa-38789	225	1	multivariate	multivariate	NOUN
cjfa-38789	225	2	analysis	analysis	NOUN
cjfa-38789	225	3	table	table	NOUN
cjfa-38789	225	4	5	5	NUM
cjfa-38789	225	5	summarizes	summarize	NOUN
cjfa-38789	225	6	the	the	DET
cjfa-38789	225	7	regression	regression	NOUN
cjfa-38789	225	8	results	result	NOUN
cjfa-38789	225	9	related	relate	VERB
cjfa-38789	225	10	to	to	ADP
cjfa-38789	225	11	the	the	DET
cjfa-38789	225	12	relationship	relationship	NOUN
cjfa-38789	225	13	between	between	ADP
cjfa-38789	225	14	audit	audit	NOUN
cjfa-38789	225	15	and	and	CCONJ
cjfa-38789	225	16	fraud	fraud	NOUN
cjfa-38789	225	17	.	.	PUNCT
cjfa-38789	226	1	the	the	DET
cjfa-38789	226	2	first	first	ADJ
cjfa-38789	226	3	hypothesis	hypothesis	NOUN
cjfa-38789	226	4	(	(	PUNCT
cjfa-38789	226	5	h1	h1	PROPN
cjfa-38789	226	6	)	)	PUNCT
cjfa-38789	226	7	is	be	AUX
cjfa-38789	226	8	confirmed	confirm	VERB
cjfa-38789	226	9	,	,	PUNCT
cjfa-38789	226	10	as	as	SCONJ
cjfa-38789	226	11	there	there	PRON
cjfa-38789	226	12	is	be	VERB
cjfa-38789	226	13	a	a	DET
cjfa-38789	226	14	significant	significant	ADJ
cjfa-38789	226	15	negative	negative	ADJ
cjfa-38789	226	16	relationship	relationship	NOUN
cjfa-38789	226	17	between	between	ADP
cjfa-38789	226	18	the	the	DET
cjfa-38789	226	19	internal	internal	ADJ
cjfa-38789	226	20	audit	audit	NOUN
cjfa-38789	226	21	and	and	CCONJ
cjfa-38789	226	22	the	the	DET
cjfa-38789	226	23	fraud	fraud	NOUN
cjfa-38789	226	24	risk	risk	NOUN
cjfa-38789	226	25	.	.	PUNCT
cjfa-38789	227	1	such	such	DET
cjfa-38789	227	2	a	a	DET
cjfa-38789	227	3	result	result	NOUN
cjfa-38789	227	4	indicates	indicate	VERB
cjfa-38789	227	5	that	that	SCONJ
cjfa-38789	227	6	an	an	DET
cjfa-38789	227	7	internal	internal	ADJ
cjfa-38789	227	8	audit	audit	NOUN
cjfa-38789	227	9	cell	cell	NOUN
cjfa-38789	227	10	within	within	ADP
cjfa-38789	227	11	the	the	DET
cjfa-38789	227	12	firm	firm	NOUN
cjfa-38789	227	13	would	would	AUX
cjfa-38789	227	14	contribute	contribute	VERB
cjfa-38789	227	15	to	to	PART
cjfa-38789	227	16	control	control	VERB
cjfa-38789	227	17	fraudulent	fraudulent	ADJ
cjfa-38789	227	18	practices	practice	NOUN
cjfa-38789	227	19	.	.	PUNCT
cjfa-38789	228	1	empirical	empirical	ADJ
cjfa-38789	228	2	findings	finding	NOUN
cjfa-38789	228	3	highlight	highlight	VERB
cjfa-38789	228	4	the	the	DET
cjfa-38789	228	5	key	key	ADJ
cjfa-38789	228	6	role	role	NOUN
cjfa-38789	228	7	of	of	ADP
cjfa-38789	228	8	internal	internal	ADJ
cjfa-38789	228	9	audit	audit	NOUN
cjfa-38789	228	10	to	to	PART
cjfa-38789	228	11	reduce	reduce	VERB
cjfa-38789	228	12	fraud	fraud	NOUN
cjfa-38789	228	13	and	and	CCONJ
cjfa-38789	228	14	prevent	prevent	VERB
cjfa-38789	228	15	misappropriation	misappropriation	NOUN
cjfa-38789	228	16	and	and	CCONJ
cjfa-38789	228	17	corruption	corruption	NOUN
cjfa-38789	228	18	.	.	PUNCT
cjfa-38789	229	1	such	such	DET
cjfa-38789	229	2	a	a	DET
cjfa-38789	229	3	result	result	NOUN
cjfa-38789	229	4	is	be	AUX
cjfa-38789	229	5	in	in	ADP
cjfa-38789	229	6	line	line	NOUN
cjfa-38789	229	7	with	with	ADP
cjfa-38789	229	8	the	the	DET
cjfa-38789	229	9	findings	finding	NOUN
cjfa-38789	229	10	of	of	ADP
cjfa-38789	229	11	gullkvist	gullkvist	NOUN
cjfa-38789	229	12	and	and	CCONJ
cjfa-38789	229	13	jokipii	jokipii	NOUN
cjfa-38789	229	14	(	(	PUNCT
cjfa-38789	229	15	2013	2013	NUM
cjfa-38789	229	16	)	)	PUNCT
cjfa-38789	229	17	.	.	PUNCT
cjfa-38789	230	1	table	table	NOUN
cjfa-38789	230	2	5	5	NUM
cjfa-38789	230	3	also	also	ADV
cjfa-38789	230	4	provides	provide	VERB
cjfa-38789	230	5	support	support	NOUN
cjfa-38789	230	6	to	to	ADP
cjfa-38789	230	7	the	the	DET
cjfa-38789	230	8	second	second	ADJ
cjfa-38789	230	9	hypothesis	hypothesis	NOUN
cjfa-38789	230	10	(	(	PUNCT
cjfa-38789	230	11	h2	h2	NOUN
cjfa-38789	230	12	)	)	PUNCT
cjfa-38789	230	13	.	.	PUNCT
cjfa-38789	231	1	this	this	DET
cjfa-38789	231	2	result	result	NOUN
cjfa-38789	231	3	suggests	suggest	VERB
cjfa-38789	231	4	that	that	SCONJ
cjfa-38789	231	5	audit	audit	NOUN
cjfa-38789	231	6	committee	committee	NOUN
cjfa-38789	231	7	members	member	NOUN
cjfa-38789	231	8	’	'	PUNCT
cjfa-38789	231	9	independence	independence	NOUN
cjfa-38789	231	10	has	have	VERB
cjfa-38789	231	11	a	a	DET
cjfa-38789	231	12	significant	significant	ADJ
cjfa-38789	231	13	negative	negative	ADJ
cjfa-38789	231	14	impact	impact	NOUN
cjfa-38789	231	15	on	on	ADP
cjfa-38789	231	16	the	the	DET
cjfa-38789	231	17	probability	probability	NOUN
cjfa-38789	231	18	of	of	ADP
cjfa-38789	231	19	fraud	fraud	NOUN
cjfa-38789	231	20	.	.	PUNCT
cjfa-38789	232	1	indeed	indeed	ADV
cjfa-38789	232	2	,	,	PUNCT
cjfa-38789	232	3	independence	independence	NOUN
cjfa-38789	232	4	of	of	ADP
cjfa-38789	232	5	audit	audit	NOUN
cjfa-38789	232	6	committee	committee	NOUN
cjfa-38789	232	7	directors	director	NOUN
cjfa-38789	232	8	allows	allow	VERB
cjfa-38789	232	9	them	they	PRON
cjfa-38789	232	10	to	to	PART
cjfa-38789	232	11	control	control	VERB
cjfa-38789	232	12	more	more	ADV
cjfa-38789	232	13	efficiently	efficiently	ADV
cjfa-38789	232	14	the	the	DET
cjfa-38789	232	15	process	process	NOUN
cjfa-38789	232	16	of	of	ADP
cjfa-38789	232	17	audit	audit	NOUN
cjfa-38789	232	18	quality	quality	NOUN
cjfa-38789	232	19	.	.	PUNCT
cjfa-38789	233	1	likewise	likewise	ADV
cjfa-38789	233	2	,	,	PUNCT
cjfa-38789	233	3	managers	manager	NOUN
cjfa-38789	233	4	are	be	AUX
cjfa-38789	233	5	less	less	ADV
cjfa-38789	233	6	eager	eager	ADJ
cjfa-38789	233	7	to	to	PART
cjfa-38789	233	8	be	be	AUX
cjfa-38789	233	9	involved	involve	VERB
cjfa-38789	233	10	in	in	ADP
cjfa-38789	233	11	fraudulent	fraudulent	ADJ
cjfa-38789	233	12	behavior	behavior	NOUN
cjfa-38789	233	13	.	.	PUNCT
cjfa-38789	234	1	these	these	DET
cjfa-38789	234	2	results	result	NOUN
cjfa-38789	234	3	converge	converge	VERB
cjfa-38789	234	4	with	with	ADP
cjfa-38789	234	5	several	several	ADJ
cjfa-38789	234	6	previous	previous	ADJ
cjfa-38789	234	7	studies	study	NOUN
cjfa-38789	234	8	that	that	PRON
cjfa-38789	234	9	argue	argue	VERB
cjfa-38789	234	10	that	that	SCONJ
cjfa-38789	234	11	the	the	DET
cjfa-38789	234	12	presence	presence	NOUN
cjfa-38789	234	13	of	of	ADP
cjfa-38789	234	14	audit	audit	NOUN
cjfa-38789	234	15	committee	committee	NOUN
cjfa-38789	234	16	,	,	PUNCT
cjfa-38789	234	17	whose	whose	DET
cjfa-38789	234	18	majority	majority	NOUN
cjfa-38789	234	19	members	member	NOUN
cjfa-38789	234	20	are	be	AUX
cjfa-38789	234	21	independent	independent	ADJ
cjfa-38789	234	22	,	,	PUNCT
cjfa-38789	234	23	helps	help	VERB
cjfa-38789	234	24	reduce	reduce	VERB
cjfa-38789	234	25	manipulative	manipulative	ADJ
cjfa-38789	234	26	and	and	CCONJ
cjfa-38789	234	27	noncomplying	noncomplying	ADJ
cjfa-38789	234	28	practices	practice	NOUN
cjfa-38789	234	29	(	(	PUNCT
cjfa-38789	234	30	rainsbury	rainsbury	NOUN
cjfa-38789	234	31	,	,	PUNCT
cjfa-38789	234	32	bradbury	bradbury	PROPN
cjfa-38789	234	33	&	&	CCONJ
cjfa-38789	234	34	cahan	cahan	PROPN
cjfa-38789	234	35	,	,	PUNCT
cjfa-38789	234	36	2009	2009	NUM
cjfa-38789	234	37	)	)	PUNCT
cjfa-38789	234	38	.	.	PUNCT
cjfa-38789	235	1	table	table	NOUN
cjfa-38789	235	2	5	5	NUM
cjfa-38789	235	3	.	.	PUNCT
cjfa-38789	236	1	results	result	NOUN
cjfa-38789	236	2	of	of	ADP
cjfa-38789	236	3	the	the	DET
cjfa-38789	236	4	impact	impact	NOUN
cjfa-38789	236	5	of	of	ADP
cjfa-38789	236	6	audit	audit	NOUN
cjfa-38789	236	7	on	on	ADP
cjfa-38789	236	8	fraud	fraud	NOUN
cjfa-38789	236	9	variables	variable	NOUN
cjfa-38789	236	10	df	df	PROPN
cjfa-38789	236	11	estimation	estimation	NOUN
cjfa-38789	236	12	standard	standard	NOUN
cjfa-38789	236	13	error	error	NOUN
cjfa-38789	236	14	wald	wald	PROPN
cjfa-38789	236	15	chi	chi	PROPN
cjfa-38789	236	16	-	-	PUNCT
cjfa-38789	236	17	deux	deux	X
cjfa-38789	236	18	pr	pr	X
cjfa-38789	236	19	>	>	PUNCT
cjfa-38789	236	20	chi2	chi2	PROPN
cjfa-38789	236	21	constante	constante	PROPN
cjfa-38789	236	22	1	1	NUM
cjfa-38789	236	23	-0.2614	-0.2614	ADP
cjfa-38789	236	24	0.3503	0.3503	NUM
cjfa-38789	236	25	0.5571	0.5571	NUM
cjfa-38789	236	26	0.4554	0.4554	NUM
cjfa-38789	236	27	lev	lev	NOUN
cjfa-38789	236	28	1	1	NUM
cjfa-38789	236	29	1.9567	1.9567	NUM
cjfa-38789	236	30	0.1209	0.1209	NUM
cjfa-38789	236	31	261.9600	261.9600	NUM
cjfa-38789	236	32	0.0001	0.0001	NUM
cjfa-38789	236	33	*	*	PUNCT
cjfa-38789	236	34	*	*	PUNCT
cjfa-38789	236	35	*	*	PUNCT
cjfa-38789	236	36	q_tobin	q_tobin	NUM
cjfa-38789	236	37	1	1	NUM
cjfa-38789	236	38	-0.2280	-0.2280	NOUN
cjfa-38789	236	39	0.0266	0.0266	NUM
cjfa-38789	236	40	73.6587	73.6587	NUM
cjfa-38789	236	41	0.0001	0.0001	NUM
cjfa-38789	236	42	*	*	PUNCT
cjfa-38789	236	43	*	*	PUNCT
cjfa-38789	236	44	*	*	PUNCT
cjfa-38789	236	45	roa	roa	PROPN
cjfa-38789	236	46	1	1	NUM
cjfa-38789	236	47	-0.4352	-0.4352	NOUN
cjfa-38789	236	48	0.0859	0.0859	NUM
cjfa-38789	236	49	25.6933	25.6933	NUM
cjfa-38789	236	50	0.0001	0.0001	NUM
cjfa-38789	236	51	*	*	PUNCT
cjfa-38789	236	52	*	*	PUNCT
cjfa-38789	236	53	*	*	PUNCT
cjfa-38789	236	54	table	table	NOUN
cjfa-38789	236	55	4	4	NUM
cjfa-38789	236	56	.	.	PUNCT
cjfa-38789	236	57	correlation	correlation	NOUN
cjfa-38789	236	58	…	…	PUNCT
cjfa-38789	236	59	fraud	fraud	NOUN
cjfa-38789	236	60	risk	risk	NOUN
cjfa-38789	236	61	and	and	CCONJ
cjfa-38789	236	62	audit	audit	NOUN
cjfa-38789	236	63	quality	quality	NOUN
cjfa-38789	236	64	:	:	PUNCT
cjfa-38789	236	65	the	the	DET
cjfa-38789	236	66	case	case	NOUN
cjfa-38789	236	67	of	of	ADP
cjfa-38789	236	68	us	us	PROPN
cjfa-38789	236	69	public	public	ADJ
cjfa-38789	236	70	firms	firm	NOUN
cjfa-38789	236	71	43	43	NUM
cjfa-38789	236	72	variables	variable	NOUN
cjfa-38789	236	73	df	df	PROPN
cjfa-38789	236	74	estimation	estimation	NOUN
cjfa-38789	236	75	standard	standard	NOUN
cjfa-38789	236	76	error	error	NOUN
cjfa-38789	236	77	wald	wald	PROPN
cjfa-38789	236	78	chi	chi	PROPN
cjfa-38789	236	79	-	-	PUNCT
cjfa-38789	236	80	deux	deux	X
cjfa-38789	236	81	pr	pr	X
cjfa-38789	236	82	>	>	PUNCT
cjfa-38789	236	83	chi2	chi2	PROPN
cjfa-38789	236	84	constante	constante	PROPN
cjfa-38789	236	85	1	1	NUM
cjfa-38789	236	86	-0.2614	-0.2614	ADP
cjfa-38789	236	87	0.3503	0.3503	NUM
cjfa-38789	236	88	0.5571	0.5571	NUM
cjfa-38789	236	89	0.4554	0.4554	NUM
cjfa-38789	236	90	lev	lev	NOUN
cjfa-38789	236	91	1	1	NUM
cjfa-38789	236	92	1.9567	1.9567	NUM
cjfa-38789	236	93	0.1209	0.1209	NUM
cjfa-38789	236	94	261.9600	261.9600	NUM
cjfa-38789	236	95	0.0001	0.0001	NUM
cjfa-38789	236	96	*	*	PUNCT
cjfa-38789	236	97	*	*	PUNCT
cjfa-38789	236	98	*	*	PUNCT
cjfa-38789	236	99	ai_exis	ai_exis	ADP
cjfa-38789	236	100	1	1	NUM
cjfa-38789	236	101	-0.3428	-0.3428	VERB
cjfa-38789	236	102	0.0647	0.0647	NUM
cjfa-38789	236	103	28.0484	28.0484	NUM
cjfa-38789	236	104	0.0001	0.0001	NUM
cjfa-38789	236	105	*	*	PUNCT
cjfa-38789	236	106	*	*	PUNCT
cjfa-38789	236	107	*	*	PUNCT
cjfa-38789	237	1	aud_big	aud_big	PROPN
cjfa-38789	237	2	1	1	NUM
cjfa-38789	237	3	-0.1547	-0.1547	NOUN
cjfa-38789	237	4	0.0671	0.0671	NUM
cjfa-38789	238	1	5.3098	5.3098	NUM
cjfa-38789	238	2	0.0212	0.0212	NUM
cjfa-38789	238	3	*	*	PUNCT
cjfa-38789	238	4	*	*	PUNCT
cjfa-38789	238	5	aud_fee	aud_fee	NOUN
cjfa-38789	238	6	1	1	NUM
cjfa-38789	238	7	-0.3238	-0.3238	VERB
cjfa-38789	238	8	0.0601	0.0601	NUM
cjfa-38789	238	9	28.9807	28.9807	NUM
cjfa-38789	238	10	0.0001	0.0001	NUM
cjfa-38789	238	11	*	*	PUNCT
cjfa-38789	238	12	*	*	PUNCT
cjfa-38789	238	13	*	*	PUNCT
cjfa-38789	238	14	cau_exp	cau_exp	PROPN
cjfa-38789	238	15	1	1	NUM
cjfa-38789	238	16	0.0361	0.0361	NUM
cjfa-38789	238	17	0.1358	0.1358	NUM
cjfa-38789	238	18	0.0706	0.0706	NUM
cjfa-38789	238	19	0.7905	0.7905	NUM
cjfa-38789	238	20	cau_ind	cau_ind	ADP
cjfa-38789	238	21	1	1	NUM
cjfa-38789	238	22	-0.0190	-0.0190	VERB
cjfa-38789	238	23	0.0908	0.0908	NUM
cjfa-38789	238	24	0.0440	0.0440	NUM
cjfa-38789	238	25	0.0833	0.0833	NUM
cjfa-38789	238	26	*	*	PUNCT
cjfa-38789	238	27	test	test	NOUN
cjfa-38789	238	28	of	of	ADP
cjfa-38789	238	29	the	the	DET
cjfa-38789	238	30	null	null	ADJ
cjfa-38789	238	31	hypothesis	hypothesis	NOUN
cjfa-38789	238	32	:	:	PUNCT
cjfa-38789	238	33	beta=0	beta=0	AUX
cjfa-38789	238	34	test	test	NOUN
cjfa-38789	238	35	chi	chi	PROPN
cjfa-38789	238	36	-	-	PUNCT
cjfa-38789	238	37	deux	deux	X
cjfa-38789	238	38	df	df	PROPN
cjfa-38789	238	39	pr	pr	X
cjfa-38789	238	40	>	>	PUNCT
cjfa-38789	238	41	chi2	chi2	PROPN
cjfa-38789	238	42	ratio	ratio	NOUN
cjfa-38789	238	43	of	of	ADP
cjfa-38789	238	44	likelihood	likelihood	NOUN
cjfa-38789	239	1	660.0053	660.0053	NUM
cjfa-38789	239	2	9	9	NUM
cjfa-38789	239	3	<	<	X
cjfa-38789	239	4	.0001	.0001	X
cjfa-38789	239	5	*	*	PUNCT
cjfa-38789	239	6	*	*	PROPN
cjfa-38789	239	7	*	*	PROPN
cjfa-38789	239	8	fisher	fisher	PROPN
cjfa-38789	239	9	702.2342	702.2342	NUM
cjfa-38789	239	10	9	9	NUM
cjfa-38789	239	11	<	<	X
cjfa-38789	239	12	.0001	.0001	NOUN
cjfa-38789	239	13	*	*	PUNCT
cjfa-38789	239	14	*	*	PUNCT
cjfa-38789	239	15	*	*	PUNCT
cjfa-38789	239	16	wald	wald	NOUN
cjfa-38789	240	1	637.8153	637.8153	NUM
cjfa-38789	240	2	9	9	NUM
cjfa-38789	240	3	<	<	X
cjfa-38789	240	4	.0001	.0001	NOUN
cjfa-38789	240	5	*	*	PUNCT
cjfa-38789	240	6	*	*	PUNCT
cjfa-38789	240	7	*	*	PUNCT
cjfa-38789	240	8	aud_big	aud_big	ADJ
cjfa-38789	240	9	:	:	PUNCT
cjfa-38789	240	10	external	external	ADJ
cjfa-38789	240	11	auditor	auditor	NOUN
cjfa-38789	240	12	’s	’s	PART
cjfa-38789	240	13	affiliation	affiliation	NOUN
cjfa-38789	240	14	,	,	PUNCT
cjfa-38789	240	15	aud_fee	aud_fee	NOUN
cjfa-38789	240	16	:	:	PUNCT
cjfa-38789	240	17	audit	audit	NOUN
cjfa-38789	240	18	fees	fee	NOUN
cjfa-38789	240	19	,	,	PUNCT
cjfa-38789	240	20	cau_ind	cau_ind	ADP
cjfa-38789	240	21	:	:	PUNCT
cjfa-38789	240	22	independence	independence	NOUN
cjfa-38789	240	23	of	of	ADP
cjfa-38789	240	24	audit	audit	NOUN
cjfa-38789	240	25	committee	committee	NOUN
cjfa-38789	240	26	,	,	PUNCT
cjfa-38789	240	27	cau	cau	X
cjfa-38789	240	28	_	_	ADP
cjfa-38789	240	29	exp	exp	NOUN
cjfa-38789	240	30	:	:	PUNCT
cjfa-38789	240	31	audit	audit	NOUN
cjfa-38789	240	32	committee	committee	NOUN
cjfa-38789	240	33	expertise	expertise	NOUN
cjfa-38789	240	34	,	,	PUNCT
cjfa-38789	240	35	ai_exis	ai_exis	ADV
cjfa-38789	240	36	:	:	PUNCT
cjfa-38789	240	37	existence	existence	NOUN
cjfa-38789	240	38	of	of	ADP
cjfa-38789	240	39	internal	internal	ADJ
cjfa-38789	240	40	audit	audit	NOUN
cjfa-38789	240	41	service	service	NOUN
cjfa-38789	240	42	,	,	PUNCT
cjfa-38789	240	43	q_tobin	q_tobin	PUNCT
cjfa-38789	240	44	:	:	PUNCT
cjfa-38789	240	45	tobin	tobin	PROPN
cjfa-38789	240	46	q	q	PROPN
cjfa-38789	240	47	,	,	PUNCT
cjfa-38789	240	48	lev	lev	NOUN
cjfa-38789	240	49	:	:	PUNCT
cjfa-38789	240	50	corporate	corporate	ADJ
cjfa-38789	240	51	debt	debt	NOUN
cjfa-38789	240	52	,	,	PUNCT
cjfa-38789	240	53	roa	roa	NOUN
cjfa-38789	240	54	:	:	PUNCT
cjfa-38789	240	55	profitability	profitability	NOUN
cjfa-38789	240	56	or	or	CCONJ
cjfa-38789	240	57	return	return	VERB
cjfa-38789	240	58	on	on	ADP
cjfa-38789	240	59	assets	asset	NOUN
cjfa-38789	240	60	.	.	PUNCT
cjfa-38789	241	1	*	*	PUNCT
cjfa-38789	241	2	,	,	PUNCT
cjfa-38789	241	3	*	*	PUNCT
cjfa-38789	241	4	*	*	PUNCT
cjfa-38789	241	5	,	,	PUNCT
cjfa-38789	241	6	*	*	PUNCT
cjfa-38789	241	7	*	*	PUNCT
cjfa-38789	241	8	*	*	PUNCT
cjfa-38789	241	9	correspond	correspond	NOUN
cjfa-38789	241	10	to	to	ADP
cjfa-38789	241	11	the	the	DET
cjfa-38789	241	12	statistics	statistic	NOUN
cjfa-38789	241	13	’	'	PUNCT
cjfa-38789	241	14	significance	significance	NOUN
cjfa-38789	241	15	at	at	ADP
cjfa-38789	241	16	the	the	DET
cjfa-38789	241	17	thresholds	threshold	NOUN
cjfa-38789	241	18	of	of	ADP
cjfa-38789	241	19	10	10	NUM
cjfa-38789	241	20	%	%	NOUN
cjfa-38789	241	21	,	,	PUNCT
cjfa-38789	241	22	5	5	NUM
cjfa-38789	241	23	%	%	NOUN
cjfa-38789	241	24	,	,	PUNCT
cjfa-38789	241	25	1	1	NUM
cjfa-38789	241	26	%	%	NOUN
cjfa-38789	241	27	,	,	PUNCT
cjfa-38789	241	28	respectively	respectively	ADV
cjfa-38789	241	29	.	.	PUNCT
cjfa-38789	242	1	s	s	PART
cjfa-38789	242	2	o	o	X
cjfa-38789	242	3	u	u	NOUN
cjfa-38789	242	4	r	r	NOUN
cjfa-38789	242	5	c	c	NOUN
cjfa-38789	242	6	e	e	NOUN
cjfa-38789	242	7	:	:	PUNCT
cjfa-38789	242	8	researcher	researcher	NOUN
cjfa-38789	242	9	’s	’s	PART
cjfa-38789	242	10	computation	computation	NOUN
cjfa-38789	242	11	.	.	PUNCT
cjfa-38789	243	1	table	table	NOUN
cjfa-38789	243	2	5	5	NUM
cjfa-38789	243	3	does	do	AUX
cjfa-38789	243	4	not	not	PART
cjfa-38789	243	5	provide	provide	VERB
cjfa-38789	243	6	support	support	NOUN
cjfa-38789	243	7	to	to	ADP
cjfa-38789	243	8	the	the	DET
cjfa-38789	243	9	third	third	ADJ
cjfa-38789	243	10	hypothesis	hypothesis	NOUN
cjfa-38789	243	11	(	(	PUNCT
cjfa-38789	243	12	h3	h3	NOUN
cjfa-38789	243	13	)	)	PUNCT
cjfa-38789	243	14	.	.	PUNCT
cjfa-38789	244	1	there	there	PRON
cjfa-38789	244	2	is	be	VERB
cjfa-38789	244	3	no	no	DET
cjfa-38789	244	4	significant	significant	ADJ
cjfa-38789	244	5	relationship	relationship	NOUN
cjfa-38789	244	6	between	between	ADP
cjfa-38789	244	7	the	the	DET
cjfa-38789	244	8	expertise	expertise	NOUN
cjfa-38789	244	9	of	of	ADP
cjfa-38789	244	10	audit	audit	NOUN
cjfa-38789	244	11	committee	committee	NOUN
cjfa-38789	244	12	members	member	NOUN
cjfa-38789	244	13	and	and	CCONJ
cjfa-38789	244	14	the	the	DET
cjfa-38789	244	15	fraud	fraud	NOUN
cjfa-38789	244	16	risk	risk	NOUN
cjfa-38789	244	17	.	.	PUNCT
cjfa-38789	245	1	in	in	ADP
cjfa-38789	245	2	contrast	contrast	NOUN
cjfa-38789	245	3	,	,	PUNCT
cjfa-38789	245	4	this	this	DET
cjfa-38789	245	5	study	study	NOUN
cjfa-38789	245	6	finds	find	VERB
cjfa-38789	245	7	a	a	DET
cjfa-38789	245	8	significant	significant	ADJ
cjfa-38789	245	9	negative	negative	ADJ
cjfa-38789	245	10	relationship	relationship	NOUN
cjfa-38789	245	11	between	between	ADP
cjfa-38789	245	12	the	the	DET
cjfa-38789	245	13	relevance	relevance	NOUN
cjfa-38789	245	14	of	of	ADP
cjfa-38789	245	15	the	the	DET
cjfa-38789	245	16	external	external	ADJ
cjfa-38789	245	17	auditor	auditor	NOUN
cjfa-38789	245	18	and	and	CCONJ
cjfa-38789	245	19	the	the	DET
cjfa-38789	245	20	fraud	fraud	NOUN
cjfa-38789	245	21	risk	risk	NOUN
cjfa-38789	245	22	.	.	PUNCT
cjfa-38789	246	1	it	it	PRON
cjfa-38789	246	2	follows	follow	VERB
cjfa-38789	246	3	that	that	SCONJ
cjfa-38789	246	4	the	the	DET
cjfa-38789	246	5	external	external	ADJ
cjfa-38789	246	6	auditor	auditor	NOUN
cjfa-38789	246	7	’s	’s	PART
cjfa-38789	246	8	affiliation	affiliation	NOUN
cjfa-38789	246	9	with	with	ADP
cjfa-38789	246	10	an	an	DET
cjfa-38789	246	11	international	international	ADJ
cjfa-38789	246	12	network	network	NOUN
cjfa-38789	246	13	reflects	reflect	VERB
cjfa-38789	246	14	the	the	DET
cjfa-38789	246	15	audit	audit	NOUN
cjfa-38789	246	16	quality	quality	NOUN
cjfa-38789	246	17	and	and	CCONJ
cjfa-38789	246	18	demonstrates	demonstrate	VERB
cjfa-38789	246	19	its	its	PRON
cjfa-38789	246	20	effectiveness	effectiveness	NOUN
cjfa-38789	246	21	in	in	ADP
cjfa-38789	246	22	preventing	prevent	VERB
cjfa-38789	246	23	and	and	CCONJ
cjfa-38789	246	24	detecting	detect	VERB
cjfa-38789	246	25	fraud	fraud	NOUN
cjfa-38789	246	26	.	.	PUNCT
cjfa-38789	247	1	moreover	moreover	ADV
cjfa-38789	247	2	,	,	PUNCT
cjfa-38789	247	3	table	table	NOUN
cjfa-38789	247	4	5	5	NUM
cjfa-38789	247	5	shows	show	NOUN
cjfa-38789	247	6	as	as	ADV
cjfa-38789	247	7	well	well	ADV
cjfa-38789	247	8	that	that	SCONJ
cjfa-38789	247	9	the	the	DET
cjfa-38789	247	10	fifth	fifth	ADJ
cjfa-38789	247	11	hypothesis	hypothesis	NOUN
cjfa-38789	247	12	(	(	PUNCT
cjfa-38789	247	13	h5	h5	PROPN
cjfa-38789	247	14	)	)	PUNCT
cjfa-38789	247	15	is	be	AUX
cjfa-38789	247	16	confirmed	confirm	VERB
cjfa-38789	247	17	.	.	PUNCT
cjfa-38789	248	1	this	this	DET
cjfa-38789	248	2	result	result	NOUN
cjfa-38789	248	3	suggests	suggest	VERB
cjfa-38789	248	4	that	that	SCONJ
cjfa-38789	248	5	there	there	PRON
cjfa-38789	248	6	is	be	VERB
cjfa-38789	248	7	a	a	DET
cjfa-38789	248	8	significant	significant	ADJ
cjfa-38789	248	9	negative	negative	ADJ
cjfa-38789	248	10	relationship	relationship	NOUN
cjfa-38789	248	11	between	between	ADP
cjfa-38789	248	12	the	the	DET
cjfa-38789	248	13	audit	audit	NOUN
cjfa-38789	248	14	fee	fee	NOUN
cjfa-38789	248	15	and	and	CCONJ
cjfa-38789	248	16	the	the	DET
cjfa-38789	248	17	fraud	fraud	NOUN
cjfa-38789	248	18	occurrence	occurrence	NOUN
cjfa-38789	248	19	.	.	PUNCT
cjfa-38789	249	1	it	it	PRON
cjfa-38789	249	2	seems	seem	VERB
cjfa-38789	249	3	that	that	SCONJ
cjfa-38789	249	4	auditors	auditor	NOUN
cjfa-38789	249	5	with	with	ADP
cjfa-38789	249	6	high	high	ADJ
cjfa-38789	249	7	fees	fee	NOUN
cjfa-38789	249	8	are	be	AUX
cjfa-38789	249	9	likely	likely	ADJ
cjfa-38789	249	10	to	to	PART
cjfa-38789	249	11	meet	meet	VERB
cjfa-38789	249	12	the	the	DET
cjfa-38789	249	13	audit	audit	NOUN
cjfa-38789	249	14	competency	competency	NOUN
cjfa-38789	249	15	criterion	criterion	NOUN
cjfa-38789	249	16	.	.	PUNCT
cjfa-38789	250	1	therefore	therefore	ADV
cjfa-38789	250	2	,	,	PUNCT
cjfa-38789	250	3	they	they	PRON
cjfa-38789	250	4	are	be	AUX
cjfa-38789	250	5	likely	likely	ADJ
cjfa-38789	250	6	to	to	PART
cjfa-38789	250	7	detect	detect	VERB
cjfa-38789	250	8	most	most	ADJ
cjfa-38789	250	9	accounting	accounting	NOUN
cjfa-38789	250	10	errors	error	NOUN
cjfa-38789	250	11	as	as	ADV
cjfa-38789	250	12	well	well	ADV
cjfa-38789	250	13	as	as	ADP
cjfa-38789	250	14	significant	significant	ADJ
cjfa-38789	250	15	anomalies	anomaly	NOUN
cjfa-38789	250	16	either	either	CCONJ
cjfa-38789	250	17	caused	cause	VERB
cjfa-38789	250	18	unintentionally	unintentionally	ADV
cjfa-38789	250	19	or	or	CCONJ
cjfa-38789	250	20	due	due	ADJ
cjfa-38789	250	21	to	to	ADP
cjfa-38789	250	22	fraud	fraud	VERB
cjfa-38789	250	23	,	,	PUNCT
cjfa-38789	250	24	as	as	SCONJ
cjfa-38789	250	25	argued	argue	VERB
cjfa-38789	250	26	by	by	ADP
cjfa-38789	250	27	bilal	bilal	PROPN
cjfa-38789	250	28	et	et	PROPN
cjfa-38789	250	29	al	al	PROPN
cjfa-38789	250	30	.	.	PROPN
cjfa-38789	251	1	(	(	PUNCT
cjfa-38789	251	2	2018	2018	NUM
cjfa-38789	251	3	)	)	PUNCT
cjfa-38789	251	4	,	,	PUNCT
cjfa-38789	251	5	among	among	ADP
cjfa-38789	251	6	others	other	NOUN
cjfa-38789	251	7	.	.	PUNCT
cjfa-38789	252	1	table	table	NOUN
cjfa-38789	252	2	5	5	NUM
cjfa-38789	253	1	.	.	PUNCT
cjfa-38789	253	2	results	result	NOUN
cjfa-38789	253	3	…	…	PUNCT
cjfa-38789	253	4	hela	hela	PROPN
cjfa-38789	253	5	frikha	frikha	ADJ
cjfa-38789	253	6	chaari	chaari	PROPN
cjfa-38789	253	7	,	,	PUNCT
cjfa-38789	253	8	amel	amel	PROPN
cjfa-38789	253	9	belanès	belanès	PROPN
cjfa-38789	253	10	,	,	PUNCT
cjfa-38789	253	11	azhaar	azhaar	PROPN
cjfa-38789	253	12	lajmi44	lajmi44	NOUN
cjfa-38789	253	13	finally	finally	ADV
cjfa-38789	253	14	,	,	PUNCT
cjfa-38789	253	15	table	table	NOUN
cjfa-38789	253	16	5	5	NUM
cjfa-38789	253	17	reports	report	VERB
cjfa-38789	253	18	a	a	DET
cjfa-38789	253	19	significant	significant	ADJ
cjfa-38789	253	20	positive	positive	ADJ
cjfa-38789	253	21	relationship	relationship	NOUN
cjfa-38789	253	22	between	between	ADP
cjfa-38789	253	23	leverage	leverage	NOUN
cjfa-38789	253	24	and	and	CCONJ
cjfa-38789	253	25	fraud	fraud	NOUN
cjfa-38789	253	26	risk	risk	NOUN
cjfa-38789	253	27	.	.	PUNCT
cjfa-38789	254	1	leverage	leverage	NOUN
cjfa-38789	254	2	provides	provide	VERB
cjfa-38789	254	3	a	a	DET
cjfa-38789	254	4	motivation	motivation	NOUN
cjfa-38789	254	5	to	to	PART
cjfa-38789	254	6	commit	commit	VERB
cjfa-38789	254	7	fraud	fraud	NOUN
cjfa-38789	254	8	(	(	PUNCT
cjfa-38789	254	9	ammar	ammar	PROPN
cjfa-38789	254	10	et	et	PROPN
cjfa-38789	254	11	al	al	PROPN
cjfa-38789	254	12	.	.	PROPN
cjfa-38789	254	13	,	,	PUNCT
cjfa-38789	254	14	2018	2018	NUM
cjfa-38789	254	15	)	)	PUNCT
cjfa-38789	254	16	.	.	PUNCT
cjfa-38789	255	1	on	on	ADP
cjfa-38789	255	2	the	the	DET
cjfa-38789	255	3	other	other	ADJ
cjfa-38789	255	4	hand	hand	NOUN
cjfa-38789	255	5	,	,	PUNCT
cjfa-38789	255	6	table	table	NOUN
cjfa-38789	255	7	5	5	NUM
cjfa-38789	255	8	shows	show	VERB
cjfa-38789	255	9	a	a	DET
cjfa-38789	255	10	significant	significant	ADJ
cjfa-38789	255	11	negative	negative	ADJ
cjfa-38789	255	12	relationship	relationship	NOUN
cjfa-38789	255	13	between	between	ADP
cjfa-38789	255	14	firm	firm	NOUN
cjfa-38789	255	15	’s	’s	PART
cjfa-38789	255	16	growth	growth	NOUN
cjfa-38789	255	17	opportunities	opportunity	NOUN
cjfa-38789	255	18	and	and	CCONJ
cjfa-38789	255	19	fraud	fraud	NOUN
cjfa-38789	255	20	.	.	PUNCT
cjfa-38789	256	1	there	there	PRON
cjfa-38789	256	2	is	be	VERB
cjfa-38789	256	3	also	also	ADV
cjfa-38789	256	4	a	a	DET
cjfa-38789	256	5	similar	similar	ADJ
cjfa-38789	256	6	relationship	relationship	NOUN
cjfa-38789	256	7	between	between	ADP
cjfa-38789	256	8	firm	firm	ADJ
cjfa-38789	256	9	profitability	profitability	NOUN
cjfa-38789	256	10	and	and	CCONJ
cjfa-38789	256	11	fraud	fraud	NOUN
cjfa-38789	256	12	.	.	PUNCT
cjfa-38789	257	1	firms	firm	NOUN
cjfa-38789	257	2	with	with	ADP
cjfa-38789	257	3	significant	significant	ADJ
cjfa-38789	257	4	growth	growth	NOUN
cjfa-38789	257	5	opportunities	opportunity	NOUN
cjfa-38789	257	6	are	be	AUX
cjfa-38789	257	7	less	less	ADV
cjfa-38789	257	8	eager	eager	ADJ
cjfa-38789	257	9	to	to	PART
cjfa-38789	257	10	engage	engage	VERB
cjfa-38789	257	11	in	in	ADP
cjfa-38789	257	12	fraudulent	fraudulent	ADJ
cjfa-38789	257	13	practices	practice	NOUN
cjfa-38789	257	14	.	.	PUNCT
cjfa-38789	258	1	these	these	DET
cjfa-38789	258	2	companies	company	NOUN
cjfa-38789	258	3	are	be	AUX
cjfa-38789	258	4	often	often	ADV
cjfa-38789	258	5	short	short	ADJ
cjfa-38789	258	6	of	of	ADP
cjfa-38789	258	7	fund	fund	NOUN
cjfa-38789	258	8	and	and	CCONJ
cjfa-38789	258	9	look	look	VERB
cjfa-38789	258	10	for	for	ADP
cjfa-38789	258	11	external	external	ADJ
cjfa-38789	258	12	resources	resource	NOUN
cjfa-38789	258	13	to	to	PART
cjfa-38789	258	14	finance	finance	VERB
cjfa-38789	258	15	their	their	PRON
cjfa-38789	258	16	investment	investment	NOUN
cjfa-38789	258	17	opportunities	opportunity	NOUN
cjfa-38789	258	18	.	.	PUNCT
cjfa-38789	259	1	similarly	similarly	ADV
cjfa-38789	259	2	,	,	PUNCT
cjfa-38789	259	3	profitable	profitable	ADJ
cjfa-38789	259	4	firms	firm	NOUN
cjfa-38789	259	5	are	be	AUX
cjfa-38789	259	6	not	not	PART
cjfa-38789	259	7	prone	prone	ADJ
cjfa-38789	259	8	to	to	PART
cjfa-38789	259	9	manage	manage	VERB
cjfa-38789	259	10	their	their	PRON
cjfa-38789	259	11	earnings	earning	NOUN
cjfa-38789	259	12	and	and	CCONJ
cjfa-38789	259	13	follow	follow	VERB
cjfa-38789	259	14	misstatement	misstatement	NOUN
cjfa-38789	259	15	and	and	CCONJ
cjfa-38789	259	16	fraudulent	fraudulent	ADJ
cjfa-38789	259	17	practices	practice	NOUN
cjfa-38789	259	18	.	.	PUNCT
cjfa-38789	259	19	 	 	SPACE
cjfa-38789	260	1	conclusion	conclusion	NOUN
cjfa-38789	260	2	this	this	DET
cjfa-38789	260	3	study	study	NOUN
cjfa-38789	260	4	raises	raise	VERB
cjfa-38789	260	5	questions	question	NOUN
cjfa-38789	260	6	about	about	ADP
cjfa-38789	260	7	the	the	DET
cjfa-38789	260	8	fraud	fraud	NOUN
cjfa-38789	260	9	detection	detection	NOUN
cjfa-38789	260	10	technique	technique	NOUN
cjfa-38789	260	11	and	and	CCONJ
cjfa-38789	260	12	the	the	DET
cjfa-38789	260	13	relevance	relevance	NOUN
cjfa-38789	260	14	of	of	ADP
cjfa-38789	260	15	audit	audit	NOUN
cjfa-38789	260	16	quality	quality	NOUN
cjfa-38789	260	17	to	to	PART
cjfa-38789	260	18	mitigate	mitigate	VERB
cjfa-38789	260	19	fraud	fraud	NOUN
cjfa-38789	260	20	.	.	PUNCT
cjfa-38789	261	1	this	this	DET
cjfa-38789	261	2	study	study	NOUN
cjfa-38789	261	3	has	have	VERB
cjfa-38789	261	4	two	two	NUM
cjfa-38789	261	5	main	main	ADJ
cjfa-38789	261	6	objectives	objective	NOUN
cjfa-38789	261	7	.	.	PUNCT
cjfa-38789	262	1	the	the	DET
cjfa-38789	262	2	first	first	ADJ
cjfa-38789	262	3	objective	objective	NOUN
cjfa-38789	262	4	is	be	AUX
cjfa-38789	262	5	to	to	PART
cjfa-38789	262	6	verify	verify	VERB
cjfa-38789	262	7	whether	whether	SCONJ
cjfa-38789	262	8	a	a	DET
cjfa-38789	262	9	collective	collective	ADJ
cjfa-38789	262	10	prediction	prediction	NOUN
cjfa-38789	262	11	tool	tool	NOUN
cjfa-38789	262	12	can	can	AUX
cjfa-38789	262	13	be	be	AUX
cjfa-38789	262	14	used	use	VERB
cjfa-38789	262	15	to	to	PART
cjfa-38789	262	16	predict	predict	VERB
cjfa-38789	262	17	fraud	fraud	NOUN
cjfa-38789	262	18	risk	risk	NOUN
cjfa-38789	262	19	.	.	PUNCT
cjfa-38789	263	1	the	the	DET
cjfa-38789	263	2	second	second	ADJ
cjfa-38789	263	3	objective	objective	NOUN
cjfa-38789	263	4	is	be	AUX
cjfa-38789	263	5	to	to	PART
cjfa-38789	263	6	examine	examine	VERB
cjfa-38789	263	7	the	the	DET
cjfa-38789	263	8	audit	audit	NOUN
cjfa-38789	263	9	’s	’s	PART
cjfa-38789	263	10	monitoring	monitor	VERB
cjfa-38789	263	11	role	role	NOUN
cjfa-38789	263	12	to	to	PART
cjfa-38789	263	13	mitigate	mitigate	VERB
cjfa-38789	263	14	fraud	fraud	NOUN
cjfa-38789	263	15	risk	risk	NOUN
cjfa-38789	263	16	.	.	PUNCT
cjfa-38789	264	1	logit	logit	PROPN
cjfa-38789	264	2	regressions	regression	NOUN
cjfa-38789	264	3	are	be	AUX
cjfa-38789	264	4	applied	apply	VERB
cjfa-38789	264	5	to	to	ADP
cjfa-38789	264	6	a	a	DET
cjfa-38789	264	7	sample	sample	NOUN
cjfa-38789	264	8	of	of	ADP
cjfa-38789	264	9	5,613	5,613	NUM
cjfa-38789	264	10	us	us	PROPN
cjfa-38789	264	11	-	-	PUNCT
cjfa-38789	264	12	listed	list	VERB
cjfa-38789	264	13	public	public	ADJ
cjfa-38789	264	14	firms	firm	NOUN
cjfa-38789	264	15	during	during	ADP
cjfa-38789	264	16	2003–2013	2003–2013	NUM
cjfa-38789	264	17	.	.	PUNCT
cjfa-38789	265	1	the	the	DET
cjfa-38789	265	2	paper	paper	NOUN
cjfa-38789	265	3	suggests	suggest	VERB
cjfa-38789	265	4	a	a	DET
cjfa-38789	265	5	more	more	ADV
cjfa-38789	265	6	comprehensive	comprehensive	ADJ
cjfa-38789	265	7	proxy	proxy	NOUN
cjfa-38789	265	8	for	for	ADP
cjfa-38789	265	9	fraud	fraud	NOUN
cjfa-38789	265	10	risk	risk	NOUN
cjfa-38789	265	11	that	that	PRON
cjfa-38789	265	12	relies	rely	VERB
cjfa-38789	265	13	on	on	ADP
cjfa-38789	265	14	the	the	DET
cjfa-38789	265	15	combination	combination	NOUN
cjfa-38789	265	16	of	of	ADP
cjfa-38789	265	17	z	z	NOUN
cjfa-38789	265	18	-	-	PUNCT
cjfa-38789	265	19	score	score	NOUN
cjfa-38789	265	20	and	and	CCONJ
cjfa-38789	265	21	beish	beish	ADJ
cjfa-38789	265	22	m	m	NOUN
cjfa-38789	265	23	-	-	NOUN
cjfa-38789	265	24	score	score	NOUN
cjfa-38789	265	25	.	.	PUNCT
cjfa-38789	266	1	the	the	DET
cjfa-38789	266	2	study	study	NOUN
cjfa-38789	266	3	reveals	reveal	VERB
cjfa-38789	266	4	that	that	SCONJ
cjfa-38789	266	5	the	the	DET
cjfa-38789	266	6	existence	existence	NOUN
cjfa-38789	266	7	of	of	ADP
cjfa-38789	266	8	an	an	DET
cjfa-38789	266	9	internal	internal	ADJ
cjfa-38789	266	10	auditor	auditor	NOUN
cjfa-38789	266	11	and	and	CCONJ
cjfa-38789	266	12	independent	independent	ADJ
cjfa-38789	266	13	members	member	NOUN
cjfa-38789	266	14	within	within	ADP
cjfa-38789	266	15	the	the	DET
cjfa-38789	266	16	audit	audit	NOUN
cjfa-38789	266	17	committee	committee	NOUN
cjfa-38789	266	18	would	would	AUX
cjfa-38789	266	19	potentially	potentially	ADV
cjfa-38789	266	20	reduce	reduce	VERB
cjfa-38789	266	21	the	the	DET
cjfa-38789	266	22	fraud	fraud	NOUN
cjfa-38789	266	23	risk	risk	NOUN
cjfa-38789	266	24	.	.	PUNCT
cjfa-38789	267	1	hiring	hire	VERB
cjfa-38789	267	2	a	a	DET
cjfa-38789	267	3	big	big	ADJ
cjfa-38789	267	4	external	external	ADJ
cjfa-38789	267	5	auditor	auditor	NOUN
cjfa-38789	267	6	and	and	CCONJ
cjfa-38789	267	7	paying	pay	VERB
cjfa-38789	267	8	it	it	PRON
cjfa-38789	267	9	high	high	ADJ
cjfa-38789	267	10	fees	fee	NOUN
cjfa-38789	267	11	is	be	AUX
cjfa-38789	267	12	also	also	ADV
cjfa-38789	267	13	helpful	helpful	ADJ
cjfa-38789	267	14	.	.	PUNCT
cjfa-38789	268	1	overall	overall	ADJ
cjfa-38789	268	2	,	,	PUNCT
cjfa-38789	268	3	contrary	contrary	ADV
cjfa-38789	268	4	to	to	ADP
cjfa-38789	268	5	recent	recent	ADJ
cjfa-38789	268	6	criticism	criticism	NOUN
cjfa-38789	268	7	,	,	PUNCT
cjfa-38789	268	8	this	this	DET
cjfa-38789	268	9	paper	paper	NOUN
cjfa-38789	268	10	provides	provide	VERB
cjfa-38789	268	11	compelling	compelling	ADJ
cjfa-38789	268	12	evidence	evidence	NOUN
cjfa-38789	268	13	that	that	SCONJ
cjfa-38789	268	14	assuring	assure	VERB
cjfa-38789	268	15	high	high	ADJ
cjfa-38789	268	16	-	-	PUNCT
cjfa-38789	268	17	quality	quality	NOUN
cjfa-38789	268	18	information	information	NOUN
cjfa-38789	268	19	is	be	AUX
cjfa-38789	268	20	consistently	consistently	ADV
cjfa-38789	268	21	associated	associate	VERB
cjfa-38789	268	22	with	with	ADP
cjfa-38789	268	23	a	a	DET
cjfa-38789	268	24	lower	low	ADJ
cjfa-38789	268	25	incidence	incidence	NOUN
cjfa-38789	268	26	of	of	ADP
cjfa-38789	268	27	fraud	fraud	NOUN
cjfa-38789	268	28	.	.	PUNCT
cjfa-38789	269	1	our	our	PRON
cjfa-38789	269	2	results	result	NOUN
cjfa-38789	269	3	underline	underline	VERB
cjfa-38789	269	4	the	the	DET
cjfa-38789	269	5	importance	importance	NOUN
cjfa-38789	269	6	of	of	ADP
cjfa-38789	269	7	several	several	ADJ
cjfa-38789	269	8	recommendations	recommendation	NOUN
cjfa-38789	269	9	that	that	PRON
cjfa-38789	269	10	have	have	AUX
cjfa-38789	269	11	strengthened	strengthen	VERB
cjfa-38789	269	12	the	the	DET
cjfa-38789	269	13	monitoring	monitoring	NOUN
cjfa-38789	269	14	and	and	CCONJ
cjfa-38789	269	15	oversight	oversight	NOUN
cjfa-38789	269	16	role	role	NOUN
cjfa-38789	269	17	that	that	PRON
cjfa-38789	269	18	audit	audit	NOUN
cjfa-38789	269	19	plays	play	VERB
cjfa-38789	269	20	in	in	ADP
cjfa-38789	269	21	the	the	DET
cjfa-38789	269	22	financial	financial	ADJ
cjfa-38789	269	23	reporting	reporting	NOUN
cjfa-38789	269	24	process	process	NOUN
cjfa-38789	269	25	through	through	ADP
cjfa-38789	269	26	internal	internal	ADJ
cjfa-38789	269	27	audit	audit	NOUN
cjfa-38789	269	28	,	,	PUNCT
cjfa-38789	269	29	audit	audit	NOUN
cjfa-38789	269	30	committee	committee	NOUN
cjfa-38789	269	31	,	,	PUNCT
cjfa-38789	269	32	and	and	CCONJ
cjfa-38789	269	33	external	external	ADJ
cjfa-38789	269	34	audit	audit	NOUN
cjfa-38789	269	35	.	.	PUNCT
cjfa-38789	270	1	furthermore	furthermore	ADV
cjfa-38789	270	2	,	,	PUNCT
cjfa-38789	270	3	the	the	DET
cjfa-38789	270	4	study	study	NOUN
cjfa-38789	270	5	puts	put	VERB
cjfa-38789	270	6	in	in	ADP
cjfa-38789	270	7	evidence	evidence	NOUN
cjfa-38789	270	8	that	that	SCONJ
cjfa-38789	270	9	,	,	PUNCT
cjfa-38789	270	10	unlike	unlike	ADP
cjfa-38789	270	11	the	the	DET
cjfa-38789	270	12	firm	firm	ADJ
cjfa-38789	270	13	leverage	leverage	NOUN
cjfa-38789	270	14	,	,	PUNCT
cjfa-38789	270	15	both	both	DET
cjfa-38789	270	16	firm	firm	ADJ
cjfa-38789	270	17	profitability	profitability	NOUN
cjfa-38789	270	18	and	and	CCONJ
cjfa-38789	270	19	growth	growth	NOUN
cjfa-38789	270	20	opportunities	opportunity	NOUN
cjfa-38789	270	21	have	have	AUX
cjfa-38789	270	22	a	a	DET
cjfa-38789	270	23	negative	negative	ADJ
cjfa-38789	270	24	effect	effect	NOUN
cjfa-38789	270	25	on	on	ADP
cjfa-38789	270	26	fraud	fraud	NOUN
cjfa-38789	270	27	risk	risk	NOUN
cjfa-38789	270	28	.	.	PUNCT
cjfa-38789	271	1	leverage	leverage	NOUN
cjfa-38789	271	2	provides	provide	VERB
cjfa-38789	271	3	a	a	DET
cjfa-38789	271	4	motivation	motivation	NOUN
cjfa-38789	271	5	for	for	ADP
cjfa-38789	271	6	fraudulent	fraudulent	ADJ
cjfa-38789	271	7	financial	financial	ADJ
cjfa-38789	271	8	reporting	reporting	NOUN
cjfa-38789	271	9	.	.	PUNCT
cjfa-38789	272	1	this	this	DET
cjfa-38789	272	2	study	study	NOUN
cjfa-38789	272	3	is	be	AUX
cjfa-38789	272	4	related	relate	VERB
cjfa-38789	272	5	to	to	ADP
cjfa-38789	272	6	several	several	ADJ
cjfa-38789	272	7	strands	strand	NOUN
cjfa-38789	272	8	of	of	ADP
cjfa-38789	272	9	existing	exist	VERB
cjfa-38789	272	10	research	research	NOUN
cjfa-38789	272	11	,	,	PUNCT
cjfa-38789	272	12	namely	namely	ADV
cjfa-38789	272	13	the	the	DET
cjfa-38789	272	14	quality	quality	NOUN
cjfa-38789	272	15	of	of	ADP
cjfa-38789	272	16	audit	audit	NOUN
cjfa-38789	272	17	,	,	PUNCT
cjfa-38789	272	18	the	the	DET
cjfa-38789	272	19	effective	effective	ADJ
cjfa-38789	272	20	use	use	NOUN
cjfa-38789	272	21	of	of	ADP
cjfa-38789	272	22	financial	financial	ADJ
cjfa-38789	272	23	information	information	NOUN
cjfa-38789	272	24	,	,	PUNCT
cjfa-38789	272	25	fraud	fraud	NOUN
cjfa-38789	272	26	detection	detection	NOUN
cjfa-38789	272	27	techniques	technique	NOUN
cjfa-38789	272	28	.	.	PUNCT
cjfa-38789	273	1	several	several	ADJ
cjfa-38789	273	2	practical	practical	ADJ
cjfa-38789	273	3	implications	implication	NOUN
cjfa-38789	273	4	can	can	AUX
cjfa-38789	273	5	be	be	AUX
cjfa-38789	273	6	associated	associate	VERB
cjfa-38789	273	7	with	with	ADP
cjfa-38789	273	8	this	this	DET
cjfa-38789	273	9	study	study	NOUN
cjfa-38789	273	10	.	.	PUNCT
cjfa-38789	274	1	first	first	ADV
cjfa-38789	274	2	,	,	PUNCT
cjfa-38789	274	3	the	the	DET
cjfa-38789	274	4	research	research	NOUN
cjfa-38789	274	5	underscores	underscore	VERB
cjfa-38789	274	6	the	the	DET
cjfa-38789	274	7	audit	audit	NOUN
cjfa-38789	274	8	’s	’s	PART
cjfa-38789	274	9	monitoring	monitor	VERB
cjfa-38789	274	10	role	role	NOUN
cjfa-38789	274	11	to	to	PART
cjfa-38789	274	12	mitigate	mitigate	VERB
cjfa-38789	274	13	fraud	fraud	NOUN
cjfa-38789	274	14	.	.	PUNCT
cjfa-38789	275	1	second	second	ADJ
cjfa-38789	275	2	,	,	PUNCT
cjfa-38789	275	3	fraud	fraud	NOUN
cjfa-38789	275	4	risk	risk	NOUN
cjfa-38789	275	5	and	and	CCONJ
cjfa-38789	275	6	audit	audit	NOUN
cjfa-38789	275	7	quality	quality	NOUN
cjfa-38789	275	8	:	:	PUNCT
cjfa-38789	275	9	the	the	DET
cjfa-38789	275	10	case	case	NOUN
cjfa-38789	275	11	of	of	ADP
cjfa-38789	275	12	us	us	PROPN
cjfa-38789	275	13	public	public	ADJ
cjfa-38789	275	14	firms	firm	NOUN
cjfa-38789	275	15	45	45	NUM
cjfa-38789	275	16	the	the	DET
cjfa-38789	275	17	adopted	adopt	VERB
cjfa-38789	275	18	model	model	NOUN
cjfa-38789	275	19	would	would	AUX
cjfa-38789	275	20	help	help	VERB
cjfa-38789	275	21	regulators	regulator	NOUN
cjfa-38789	275	22	,	,	PUNCT
cjfa-38789	275	23	bankers	banker	NOUN
cjfa-38789	275	24	,	,	PUNCT
cjfa-38789	275	25	managers	manager	NOUN
cjfa-38789	275	26	and	and	CCONJ
cjfa-38789	275	27	auditors	auditor	NOUN
cjfa-38789	275	28	to	to	PART
cjfa-38789	275	29	detect	detect	VERB
cjfa-38789	275	30	fraud	fraud	NOUN
cjfa-38789	275	31	at	at	ADP
cjfa-38789	275	32	an	an	DET
cjfa-38789	275	33	early	early	ADJ
cjfa-38789	275	34	stage	stage	NOUN
cjfa-38789	275	35	.	.	PUNCT
cjfa-38789	276	1	so	so	ADV
cjfa-38789	276	2	needed	need	VERB
cjfa-38789	276	3	action	action	NOUN
cjfa-38789	276	4	can	can	AUX
cjfa-38789	276	5	be	be	AUX
cjfa-38789	276	6	taken	take	VERB
cjfa-38789	276	7	at	at	ADP
cjfa-38789	276	8	suitable	suitable	ADJ
cjfa-38789	276	9	time	time	NOUN
cjfa-38789	276	10	.	.	PUNCT
cjfa-38789	277	1	the	the	DET
cjfa-38789	277	2	study	study	NOUN
cjfa-38789	277	3	also	also	ADV
cjfa-38789	277	4	offers	offer	VERB
cjfa-38789	277	5	two	two	NUM
cjfa-38789	277	6	main	main	ADJ
cjfa-38789	277	7	contributions	contribution	NOUN
cjfa-38789	277	8	.	.	PUNCT
cjfa-38789	278	1	unlike	unlike	ADP
cjfa-38789	278	2	most	most	ADJ
cjfa-38789	278	3	previous	previous	ADJ
cjfa-38789	278	4	research	research	NOUN
cjfa-38789	278	5	,	,	PUNCT
cjfa-38789	278	6	we	we	PRON
cjfa-38789	278	7	focus	focus	VERB
cjfa-38789	278	8	on	on	ADP
cjfa-38789	278	9	financially	financially	ADV
cjfa-38789	278	10	distressed	distressed	ADJ
cjfa-38789	278	11	companies	company	NOUN
cjfa-38789	278	12	rather	rather	ADV
cjfa-38789	278	13	than	than	ADP
cjfa-38789	278	14	those	those	PRON
cjfa-38789	278	15	with	with	ADP
cjfa-38789	278	16	financial	financial	ADJ
cjfa-38789	278	17	restatements	restatement	NOUN
cjfa-38789	278	18	.	.	PUNCT
cjfa-38789	279	1	besides	besides	SCONJ
cjfa-38789	279	2	,	,	PUNCT
cjfa-38789	279	3	we	we	PRON
cjfa-38789	279	4	suggest	suggest	VERB
cjfa-38789	279	5	a	a	DET
cjfa-38789	279	6	collective	collective	ADJ
cjfa-38789	279	7	tool	tool	NOUN
cjfa-38789	279	8	to	to	PART
cjfa-38789	279	9	predict	predict	VERB
cjfa-38789	279	10	fraud	fraud	NOUN
cjfa-38789	279	11	risk	risk	NOUN
cjfa-38789	279	12	;	;	PUNCT
cjfa-38789	279	13	which	which	PRON
cjfa-38789	279	14	is	be	AUX
cjfa-38789	279	15	expected	expect	VERB
cjfa-38789	279	16	to	to	PART
cjfa-38789	279	17	offer	offer	VERB
cjfa-38789	279	18	a	a	DET
cjfa-38789	279	19	more	more	ADV
cjfa-38789	279	20	reliable	reliable	ADJ
cjfa-38789	279	21	proxy	proxy	NOUN
cjfa-38789	279	22	for	for	ADP
cjfa-38789	279	23	fraud	fraud	NOUN
cjfa-38789	279	24	risk	risk	NOUN
cjfa-38789	279	25	than	than	SCONJ
cjfa-38789	279	26	do	do	VERB
cjfa-38789	279	27	binary	binary	ADJ
cjfa-38789	279	28	models	model	NOUN
cjfa-38789	279	29	.	.	PUNCT
cjfa-38789	280	1	fraud	fraud	NOUN
cjfa-38789	280	2	is	be	AUX
cjfa-38789	280	3	still	still	ADV
cjfa-38789	280	4	a	a	DET
cjfa-38789	280	5	relevant	relevant	ADJ
cjfa-38789	280	6	theme	theme	NOUN
cjfa-38789	280	7	for	for	ADP
cjfa-38789	280	8	academic	academic	ADJ
cjfa-38789	280	9	research	research	NOUN
cjfa-38789	280	10	.	.	PUNCT
cjfa-38789	281	1	there	there	PRON
cjfa-38789	281	2	are	be	VERB
cjfa-38789	281	3	several	several	ADJ
cjfa-38789	281	4	future	future	ADJ
cjfa-38789	281	5	research	research	NOUN
cjfa-38789	281	6	perspectives	perspective	NOUN
cjfa-38789	281	7	for	for	ADP
cjfa-38789	281	8	this	this	DET
cjfa-38789	281	9	research	research	NOUN
cjfa-38789	281	10	.	.	PUNCT
cjfa-38789	282	1	other	other	ADJ
cjfa-38789	282	2	factors	factor	NOUN
cjfa-38789	282	3	of	of	ADP
cjfa-38789	282	4	audit	audit	NOUN
cjfa-38789	282	5	quality	quality	NOUN
cjfa-38789	282	6	,	,	PUNCT
cjfa-38789	282	7	such	such	ADJ
cjfa-38789	282	8	as	as	ADP
cjfa-38789	282	9	internal	internal	ADJ
cjfa-38789	282	10	audit	audit	NOUN
cjfa-38789	282	11	effectiveness	effectiveness	NOUN
cjfa-38789	282	12	,	,	PUNCT
cjfa-38789	282	13	external	external	ADJ
cjfa-38789	282	14	audit	audit	NOUN
cjfa-38789	282	15	tenure	tenure	NOUN
cjfa-38789	282	16	,	,	PUNCT
cjfa-38789	282	17	or	or	CCONJ
cjfa-38789	282	18	audit	audit	NOUN
cjfa-38789	282	19	committee	committee	NOUN
cjfa-38789	282	20	diligence	diligence	NOUN
cjfa-38789	282	21	,	,	PUNCT
cjfa-38789	282	22	are	be	AUX
cjfa-38789	282	23	worth	worth	ADJ
cjfa-38789	282	24	investigating	investigate	VERB
cjfa-38789	282	25	and	and	CCONJ
cjfa-38789	282	26	may	may	AUX
cjfa-38789	282	27	lead	lead	VERB
cjfa-38789	282	28	to	to	ADP
cjfa-38789	282	29	more	more	ADV
cjfa-38789	282	30	interesting	interesting	ADJ
cjfa-38789	282	31	practical	practical	ADJ
cjfa-38789	282	32	implications	implication	NOUN
cjfa-38789	282	33	and	and	CCONJ
cjfa-38789	282	34	recommendations	recommendation	NOUN
cjfa-38789	282	35	.	.	PUNCT
cjfa-38789	283	1	besides	besides	SCONJ
cjfa-38789	283	2	,	,	PUNCT
cjfa-38789	283	3	it	it	PRON
cjfa-38789	283	4	would	would	AUX
cjfa-38789	283	5	be	be	AUX
cjfa-38789	283	6	better	well	ADJ
cjfa-38789	283	7	to	to	PART
cjfa-38789	283	8	estimate	estimate	VERB
cjfa-38789	283	9	the	the	DET
cjfa-38789	283	10	fraud	fraud	NOUN
cjfa-38789	283	11	occurrence	occurrence	NOUN
cjfa-38789	283	12	itself	itself	PRON
cjfa-38789	283	13	rather	rather	ADV
cjfa-38789	283	14	than	than	ADP
cjfa-38789	283	15	the	the	DET
cjfa-38789	283	16	probability	probability	NOUN
cjfa-38789	283	17	of	of	ADP
cjfa-38789	283	18	fraud	fraud	NOUN
cjfa-38789	283	19	.	.	PUNCT
cjfa-38789	284	1	an	an	DET
cjfa-38789	284	2	in	in	ADP
cjfa-38789	284	3	-	-	PUNCT
cjfa-38789	284	4	depth	depth	NOUN
cjfa-38789	284	5	analysis	analysis	NOUN
cjfa-38789	284	6	is	be	AUX
cjfa-38789	284	7	hence	hence	ADV
cjfa-38789	284	8	required	require	VERB
cjfa-38789	284	9	.	.	PUNCT
cjfa-38789	284	10	 	 	SPACE
cjfa-38789	285	1	references	reference	NOUN
cjfa-38789	285	2	altman	altman	PROPN
cjfa-38789	285	3	,	,	PUNCT
cjfa-38789	285	4	e.i	e.i	PROPN
cjfa-38789	285	5	.	.	PROPN
cjfa-38789	285	6	(	(	PUNCT
cjfa-38789	285	7	1986	1986	NUM
cjfa-38789	285	8	)	)	PUNCT
cjfa-38789	285	9	.	.	PUNCT
cjfa-38789	286	1	handbook	handbook	NOUN
cjfa-38789	286	2	of	of	ADP
cjfa-38789	286	3	corporate	corporate	ADJ
cjfa-38789	286	4	finance	finance	NOUN
cjfa-38789	286	5	.	.	PUNCT
cjfa-38789	287	1	new	new	PROPN
cjfa-38789	287	2	york	york	PROPN
cjfa-38789	287	3	:	:	PUNCT
cjfa-38789	287	4	john	john	PROPN
cjfa-38789	287	5	wiley	wiley	PROPN
cjfa-38789	287	6	and	and	CCONJ
cjfa-38789	287	7	sons	son	NOUN
cjfa-38789	287	8	.	.	PUNCT
cjfa-38789	288	1	altman	altman	PROPN
cjfa-38789	288	2	,	,	PUNCT
cjfa-38789	288	3	e.i	e.i	PROPN
cjfa-38789	288	4	.	.	PROPN
cjfa-38789	288	5	(	(	PUNCT
cjfa-38789	288	6	1968	1968	NUM
cjfa-38789	288	7	)	)	PUNCT
cjfa-38789	288	8	.	.	PUNCT
cjfa-38789	289	1	financial	financial	ADJ
cjfa-38789	289	2	ratios	ratio	NOUN
cjfa-38789	289	3	,	,	PUNCT
cjfa-38789	289	4	discriminant	discriminant	ADJ
cjfa-38789	289	5	analysis	analysis	NOUN
cjfa-38789	289	6	and	and	CCONJ
cjfa-38789	289	7	the	the	DET
cjfa-38789	289	8	prediction	prediction	NOUN
cjfa-38789	289	9	of	of	ADP
cjfa-38789	289	10	corporate	corporate	ADJ
cjfa-38789	289	11	bankruptcy	bankruptcy	NOUN
cjfa-38789	289	12	.	.	PUNCT
cjfa-38789	290	1	the	the	DET
cjfa-38789	290	2	journal	journal	PROPN
cjfa-38789	290	3	of	of	ADP
cjfa-38789	290	4	finance	finance	NOUN
cjfa-38789	290	5	,	,	PUNCT
cjfa-38789	290	6	23(4	23(4	NOUN
cjfa-38789	290	7	)	)	PUNCT
cjfa-38789	290	8	,	,	PUNCT
cjfa-38789	290	9	589–609	589–609	NUM
cjfa-38789	290	10	.	.	PUNCT
cjfa-38789	291	1	http://dx.doi	http://dx.doi	NOUN
cjfa-38789	291	2	.	.	PUNCT
cjfa-38789	292	1	org/10.1111	org/10.1111	PROPN
cjfa-38789	292	2	/	/	SYM
cjfa-38789	292	3	j.1540	j.1540	PROPN
cjfa-38789	292	4	-	-	PUNCT
cjfa-38789	292	5	6261.1968.tb00843.x	6261.1968.tb00843.x	PROPN
cjfa-38789	292	6	.	.	PUNCT
cjfa-38789	293	1	altman	altman	PROPN
cjfa-38789	293	2	,	,	PUNCT
cjfa-38789	293	3	e.i	e.i	PROPN
cjfa-38789	293	4	.	.	PROPN
cjfa-38789	293	5	(	(	PUNCT
cjfa-38789	293	6	2002	2002	NUM
cjfa-38789	293	7	)	)	PUNCT
cjfa-38789	293	8	.	.	PUNCT
cjfa-38789	294	1	revisiting	revisit	VERB
cjfa-38789	294	2	credit	credit	NOUN
cjfa-38789	294	3	scoring	scoring	NOUN
cjfa-38789	294	4	models	model	NOUN
cjfa-38789	294	5	in	in	ADP
cjfa-38789	294	6	a	a	DET
cjfa-38789	294	7	basel	basel	PROPN
cjfa-38789	294	8	2	2	NUM
cjfa-38789	294	9	environment	environment	NOUN
cjfa-38789	294	10	.	.	PUNCT
cjfa-38789	295	1	nyu	nyu	PROPN
cjfa-38789	295	2	working	working	PROPN
cjfa-38789	295	3	paper	paper	NOUN
cjfa-38789	295	4	,	,	PUNCT
cjfa-38789	295	5	s	s	NOUN
cjfa-38789	295	6	-	-	PUNCT
cjfa-38789	295	7	fi-02	fi-02	NOUN
cjfa-38789	295	8	-	-	PUNCT
cjfa-38789	295	9	11	11	NUM
cjfa-38789	295	10	.	.	PUNCT
cjfa-38789	296	1	https://ssrn.com/abstract=1298829	https://ssrn.com/abstract=1298829	PROPN
cjfa-38789	296	2	.	.	PUNCT
cjfa-38789	297	1	american	american	PROPN
cjfa-38789	297	2	institute	institute	PROPN
cjfa-38789	297	3	of	of	ADP
cjfa-38789	297	4	certified	certify	VERB
cjfa-38789	297	5	public	public	ADJ
cjfa-38789	297	6	accountants	accountant	NOUN
cjfa-38789	297	7	(	(	PUNCT
cjfa-38789	297	8	aicpa	aicpa	PROPN
cjfa-38789	297	9	)	)	PUNCT
cjfa-38789	297	10	(	(	PUNCT
cjfa-38789	297	11	2002	2002	NUM
cjfa-38789	297	12	)	)	PUNCT
cjfa-38789	297	13	.	.	PUNCT
cjfa-38789	298	1	consideration	consideration	NOUN
cjfa-38789	298	2	of	of	ADP
cjfa-38789	298	3	fraud	fraud	NOUN
cjfa-38789	298	4	in	in	ADP
cjfa-38789	298	5	a	a	DET
cjfa-38789	298	6	financial	financial	ADJ
cjfa-38789	298	7	statement	statement	NOUN
cjfa-38789	298	8	audit	audit	NOUN
cjfa-38789	298	9	:	:	PUNCT
cjfa-38789	298	10	au	au	PROPN
cjfa-38789	298	11	section	section	NOUN
cjfa-38789	298	12	316	316	NUM
cjfa-38789	298	13	.	.	PUNCT
cjfa-38789	299	1	new	new	PROPN
cjfa-38789	299	2	york	york	PROPN
cjfa-38789	299	3	:	:	PUNCT
cjfa-38789	299	4	aicpa	aicpa	PROPN
cjfa-38789	299	5	.	.	PUNCT
cjfa-38789	300	1	ammar	ammar	PROPN
cjfa-38789	300	2	,	,	PUNCT
cjfa-38789	300	3	a.	a.	NOUN
cjfa-38789	300	4	,	,	PUNCT
cjfa-38789	300	5	shaique	shaique	NOUN
cjfa-38789	300	6	,	,	PUNCT
cjfa-38789	300	7	m.	m.	NOUN
cjfa-38789	300	8	,	,	PUNCT
cjfa-38789	300	9	&	&	CCONJ
cjfa-38789	300	10	ul	ul	PROPN
cjfa-38789	300	11	haq	haq	PROPN
cjfa-38789	300	12	,	,	PUNCT
cjfa-38789	300	13	m.a	m.a	PROPN
cjfa-38789	300	14	.	.	PROPN
cjfa-38789	300	15	(	(	PUNCT
cjfa-38789	300	16	2018	2018	NUM
cjfa-38789	300	17	)	)	PUNCT
cjfa-38789	300	18	.	.	PUNCT
cjfa-38789	301	1	do	do	AUX
cjfa-38789	301	2	big	big	ADJ
cjfa-38789	301	3	four	four	NUM
cjfa-38789	301	4	auditors	auditor	NOUN
cjfa-38789	301	5	always	always	ADV
cjfa-38789	301	6	provide	provide	VERB
cjfa-38789	301	7	higher	high	ADJ
cjfa-38789	301	8	audit	audit	NOUN
cjfa-38789	301	9	quality	quality	NOUN
cjfa-38789	301	10	?	?	PUNCT
cjfa-38789	302	1	evidence	evidence	NOUN
cjfa-38789	302	2	from	from	ADP
cjfa-38789	302	3	pakistan	pakistan	PROPN
cjfa-38789	302	4	.	.	PUNCT
cjfa-38789	303	1	international	international	ADJ
cjfa-38789	303	2	journal	journal	PROPN
cjfa-38789	303	3	of	of	ADP
cjfa-38789	303	4	financial	financial	ADJ
cjfa-38789	303	5	studies	study	NOUN
cjfa-38789	303	6	,	,	PUNCT
cjfa-38789	303	7	6(2	6(2	NUM
cjfa-38789	303	8	)	)	PUNCT
cjfa-38789	303	9	,	,	PUNCT
cjfa-38789	303	10	58	58	NUM
cjfa-38789	303	11	,	,	PUNCT
cjfa-38789	303	12	1–22	1–22	NOUN
cjfa-38789	303	13	.	.	PUNCT
cjfa-38789	304	1	http://dx.doi.org/10.3390/ijfs6020058	http://dx.doi.org/10.3390/ijfs6020058	PROPN
cjfa-38789	304	2	.	.	PUNCT
cjfa-38789	305	1	bajra	bajra	PROPN
cjfa-38789	305	2	,	,	PUNCT
cjfa-38789	305	3	u.	u.	PROPN
cjfa-38789	305	4	,	,	PUNCT
cjfa-38789	305	5	&	&	CCONJ
cjfa-38789	305	6	cadež	cadež	PROPN
cjfa-38789	305	7	,	,	PUNCT
cjfa-38789	305	8	s.	s.	PROPN
cjfa-38789	305	9	(	(	PUNCT
cjfa-38789	305	10	2018	2018	NUM
cjfa-38789	305	11	)	)	PUNCT
cjfa-38789	305	12	.	.	PUNCT
cjfa-38789	306	1	audit	audit	NOUN
cjfa-38789	306	2	committees	committee	NOUN
cjfa-38789	306	3	and	and	CCONJ
cjfa-38789	306	4	financial	financial	ADJ
cjfa-38789	306	5	reporting	reporting	NOUN
cjfa-38789	306	6	quality	quality	NOUN
cjfa-38789	306	7	:	:	PUNCT
cjfa-38789	306	8	the	the	DET
cjfa-38789	306	9	8th	8th	ADJ
cjfa-38789	306	10	eu	eu	PROPN
cjfa-38789	306	11	company	company	NOUN
cjfa-38789	306	12	law	law	NOUN
cjfa-38789	306	13	directive	directive	NOUN
cjfa-38789	306	14	perspective	perspective	NOUN
cjfa-38789	306	15	.	.	PUNCT
cjfa-38789	307	1	economic	economic	ADJ
cjfa-38789	307	2	systems	system	NOUN
cjfa-38789	307	3	,	,	PUNCT
cjfa-38789	307	4	42(1	42(1	NOUN
cjfa-38789	307	5	)	)	PUNCT
cjfa-38789	307	6	,	,	PUNCT
cjfa-38789	307	7	151–163	151–163	NUM
cjfa-38789	307	8	.	.	PUNCT
cjfa-38789	308	1	http://	http://	PROPN
cjfa-38789	308	2	dx.doi.org/10.1016/j.ecosys.2017.03.002	dx.doi.org/10.1016/j.ecosys.2017.03.002	NOUN
cjfa-38789	308	3	.	.	PUNCT
cjfa-38789	309	1	beneish	beneish	PROPN
cjfa-38789	309	2	,	,	PUNCT
cjfa-38789	309	3	m.d	m.d	PROPN
cjfa-38789	309	4	.	.	PROPN
cjfa-38789	309	5	(	(	PUNCT
cjfa-38789	309	6	1999	1999	NUM
cjfa-38789	309	7	)	)	PUNCT
cjfa-38789	309	8	.	.	PUNCT
cjfa-38789	310	1	the	the	DET
cjfa-38789	310	2	detection	detection	NOUN
cjfa-38789	310	3	of	of	ADP
cjfa-38789	310	4	earnings	earning	NOUN
cjfa-38789	310	5	manipulation	manipulation	NOUN
cjfa-38789	310	6	.	.	PUNCT
cjfa-38789	311	1	financial	financial	ADJ
cjfa-38789	311	2	analysts	analyst	NOUN
cjfa-38789	311	3	journal	journal	NOUN
cjfa-38789	311	4	,	,	PUNCT
cjfa-38789	311	5	55(5	55(5	PROPN
cjfa-38789	311	6	)	)	PUNCT
cjfa-38789	311	7	,	,	PUNCT
cjfa-38789	311	8	24–36	24–36	NUM
cjfa-38789	311	9	.	.	PUNCT
cjfa-38789	312	1	http://dx.doi.org/10.2469/faj.v55.n5.2296	http://dx.doi.org/10.2469/faj.v55.n5.2296	PROPN
cjfa-38789	312	2	.	.	PROPN
cjfa-38789	312	3	beneish	beneish	PROPN
cjfa-38789	312	4	,	,	PUNCT
cjfa-38789	312	5	m.d	m.d	PROPN
cjfa-38789	312	6	.	.	PROPN
cjfa-38789	312	7	,	,	PUNCT
cjfa-38789	312	8	lee	lee	PROPN
cjfa-38789	312	9	,	,	PUNCT
cjfa-38789	312	10	c.m.c	c.m.c	PROPN
cjfa-38789	312	11	.	.	PUNCT
cjfa-38789	312	12	,	,	PUNCT
cjfa-38789	312	13	&	&	CCONJ
cjfa-38789	312	14	nichols	nichols	PROPN
cjfa-38789	312	15	,	,	PUNCT
cjfa-38789	312	16	d.c	d.c	PROPN
cjfa-38789	312	17	.	.	PROPN
cjfa-38789	312	18	(	(	PUNCT
cjfa-38789	312	19	2012	2012	NUM
cjfa-38789	312	20	)	)	PUNCT
cjfa-38789	312	21	.	.	PUNCT
cjfa-38789	313	1	fraud	fraud	NOUN
cjfa-38789	313	2	detection	detection	NOUN
cjfa-38789	313	3	and	and	CCONJ
cjfa-38789	313	4	expected	expect	VERB
cjfa-38789	313	5	returns	return	NOUN
cjfa-38789	313	6	.	.	PUNCT
cjfa-38789	314	1	financial	financial	ADJ
cjfa-38789	314	2	accounting	accounting	NOUN
cjfa-38789	314	3	ejournal	ejournal	PROPN
cjfa-38789	314	4	.	.	PUNCT
cjfa-38789	315	1	http://dx.doi.org/10.2139/ssrn.1998387	http://dx.doi.org/10.2139/ssrn.1998387	PROPN
cjfa-38789	315	2	.	.	PROPN
cjfa-38789	315	3	bilal	bilal	PROPN
cjfa-38789	315	4	,	,	PUNCT
cjfa-38789	315	5	b.	b.	PROPN
cjfa-38789	315	6	,	,	PUNCT
cjfa-38789	315	7	chen	chen	PROPN
cjfa-38789	315	8	,	,	PUNCT
cjfa-38789	315	9	s.	s.	PROPN
cjfa-38789	315	10	,	,	PUNCT
cjfa-38789	315	11	&	&	CCONJ
cjfa-38789	315	12	komal	komal	PROPN
cjfa-38789	315	13	,	,	PUNCT
cjfa-38789	315	14	b.	b.	PROPN
cjfa-38789	315	15	(	(	PUNCT
cjfa-38789	315	16	2018	2018	NUM
cjfa-38789	315	17	)	)	PUNCT
cjfa-38789	315	18	.	.	PUNCT
cjfa-38789	316	1	audit	audit	NOUN
cjfa-38789	316	2	committee	committee	PROPN
cjfa-38789	316	3	financial	financial	ADJ
cjfa-38789	316	4	expertise	expertise	NOUN
cjfa-38789	316	5	and	and	CCONJ
cjfa-38789	316	6	earning	earn	VERB
cjfa-38789	316	7	quality	quality	NOUN
cjfa-38789	316	8	:	:	PUNCT
cjfa-38789	316	9	a	a	DET
cjfa-38789	316	10	meta	meta	ADJ
cjfa-38789	316	11	-	-	PUNCT
cjfa-38789	316	12	analysis	analysis	NOUN
cjfa-38789	316	13	.	.	PUNCT
cjfa-38789	317	1	journal	journal	PROPN
cjfa-38789	317	2	of	of	ADP
cjfa-38789	317	3	business	business	NOUN
cjfa-38789	317	4	research	research	NOUN
cjfa-38789	317	5	,	,	PUNCT
cjfa-38789	317	6	84	84	NUM
cjfa-38789	317	7	,	,	PUNCT
cjfa-38789	317	8	253–270	253–270	NUM
cjfa-38789	317	9	.	.	PUNCT
cjfa-38789	318	1	http://dx.doi	http://dx.doi	NOUN
cjfa-38789	318	2	.	.	PUNCT
cjfa-38789	319	1	org/10.1016	org/10.1016	PROPN
cjfa-38789	319	2	/	/	SYM
cjfa-38789	319	3	j.jbusres.2017.11.048	j.jbusres.2017.11.048	PROPN
cjfa-38789	319	4	.	.	PUNCT
cjfa-38789	320	1	bryan	bryan	PROPN
cjfa-38789	320	2	,	,	PUNCT
cjfa-38789	320	3	d.b	d.b	PROPN
cjfa-38789	320	4	.	.	PROPN
cjfa-38789	320	5	,	,	PUNCT
cjfa-38789	320	6	&	&	CCONJ
cjfa-38789	320	7	mason	mason	PROPN
cjfa-38789	320	8	,	,	PUNCT
cjfa-38789	320	9	t.w	t.w	PROPN
cjfa-38789	320	10	.	.	PROPN
cjfa-38789	320	11	(	(	PUNCT
cjfa-38789	320	12	2016	2016	NUM
cjfa-38789	320	13	)	)	PUNCT
cjfa-38789	320	14	.	.	PUNCT
cjfa-38789	321	1	the	the	DET
cjfa-38789	321	2	influence	influence	NOUN
cjfa-38789	321	3	of	of	ADP
cjfa-38789	321	4	earnings	earning	NOUN
cjfa-38789	321	5	management	management	NOUN
cjfa-38789	321	6	conducted	conduct	VERB
cjfa-38789	321	7	through	through	ADP
cjfa-38789	321	8	the	the	DET
cjfa-38789	321	9	use	use	NOUN
cjfa-38789	321	10	of	of	ADP
cjfa-38789	321	11	accretive	accretive	ADJ
cjfa-38789	321	12	stock	stock	NOUN
cjfa-38789	321	13	repurchases	repurchase	NOUN
cjfa-38789	321	14	on	on	ADP
cjfa-38789	321	15	audit	audit	NOUN
cjfa-38789	321	16	fees	fee	NOUN
cjfa-38789	321	17	.	.	PUNCT
cjfa-38789	322	1	advances	advance	NOUN
cjfa-38789	322	2	in	in	ADP
cjfa-38789	322	3	accounting	accounting	NOUN
cjfa-38789	322	4	,	,	PUNCT
cjfa-38789	322	5	34	34	NUM
cjfa-38789	322	6	,	,	PUNCT
cjfa-38789	322	7	99–109	99–109	NUM
cjfa-38789	322	8	.	.	PUNCT
cjfa-38789	323	1	http://dx.doi.org/10.1016/j.adiac.2016.08.001	http://dx.doi.org/10.1016/j.adiac.2016.08.001	PROPN
cjfa-38789	323	2	.	.	PUNCT
cjfa-38789	324	1	hela	hela	PROPN
cjfa-38789	324	2	frikha	frikha	PROPN
cjfa-38789	324	3	chaari	chaari	PROPN
cjfa-38789	324	4	,	,	PUNCT
cjfa-38789	324	5	amel	amel	PROPN
cjfa-38789	324	6	belanès	belanès	PROPN
cjfa-38789	324	7	,	,	PUNCT
cjfa-38789	324	8	azhaar	azhaar	PROPN
cjfa-38789	324	9	lajmi46	lajmi46	PROPN
cjfa-38789	324	10	chen	chen	PROPN
cjfa-38789	324	11	,	,	PUNCT
cjfa-38789	324	12	j.	j.	PROPN
cjfa-38789	324	13	,	,	PUNCT
cjfa-38789	324	14	cumming	cumming	PROPN
cjfa-38789	324	15	,	,	PUNCT
cjfa-38789	324	16	d.	d.	PROPN
cjfa-38789	324	17	,	,	PUNCT
cjfa-38789	324	18	hou	hou	PROPN
cjfa-38789	324	19	,	,	PUNCT
cjfa-38789	324	20	w.	w.	PROPN
cjfa-38789	324	21	,	,	PUNCT
cjfa-38789	324	22	&	&	CCONJ
cjfa-38789	324	23	lee	lee	PROPN
cjfa-38789	324	24	,	,	PUNCT
cjfa-38789	324	25	e.	e.	PROPN
cjfa-38789	324	26	(	(	PUNCT
cjfa-38789	324	27	2013	2013	NUM
cjfa-38789	324	28	)	)	PUNCT
cjfa-38789	324	29	.	.	PUNCT
cjfa-38789	325	1	executive	executive	ADJ
cjfa-38789	325	2	integrity	integrity	NOUN
cjfa-38789	325	3	,	,	PUNCT
cjfa-38789	325	4	audit	audit	NOUN
cjfa-38789	325	5	opinion	opinion	NOUN
cjfa-38789	325	6	,	,	PUNCT
cjfa-38789	325	7	et	et	NOUN
cjfa-38789	325	8	fraud	fraud	NOUN
cjfa-38789	325	9	in	in	ADP
cjfa-38789	325	10	chinese	chinese	ADJ
cjfa-38789	325	11	listed	list	VERB
cjfa-38789	325	12	firms	firm	NOUN
cjfa-38789	325	13	.	.	PUNCT
cjfa-38789	326	1	emerging	emerge	VERB
cjfa-38789	326	2	markets	market	NOUN
cjfa-38789	326	3	review	review	VERB
cjfa-38789	326	4	,	,	PUNCT
cjfa-38789	326	5	15	15	NUM
cjfa-38789	326	6	,	,	PUNCT
cjfa-38789	326	7	72–91	72–91	NUM
cjfa-38789	326	8	.	.	PUNCT
cjfa-38789	326	9	http://dx.doi	http://dx.doi	NOUN
cjfa-38789	326	10	.	.	PUNCT
cjfa-38789	327	1	org/10.1016	org/10.1016	PROPN
cjfa-38789	327	2	/	/	SYM
cjfa-38789	327	3	j.ememar.2012.12.003	j.ememar.2012.12.003	PROPN
cjfa-38789	327	4	.	.	PUNCT
cjfa-38789	327	5	coram	coram	PROPN
cjfa-38789	327	6	,	,	PUNCT
cjfa-38789	327	7	p.	p.	PROPN
cjfa-38789	327	8	,	,	PUNCT
cjfa-38789	327	9	ferguson	ferguson	PROPN
cjfa-38789	327	10	,	,	PUNCT
cjfa-38789	327	11	c.	c.	PROPN
cjfa-38789	327	12	,	,	PUNCT
cjfa-38789	327	13	&	&	CCONJ
cjfa-38789	327	14	moroney	moroney	PROPN
cjfa-38789	327	15	,	,	PUNCT
cjfa-38789	327	16	r.	r.	PROPN
cjfa-38789	327	17	(	(	PUNCT
cjfa-38789	327	18	2008	2008	NUM
cjfa-38789	327	19	)	)	PUNCT
cjfa-38789	327	20	.	.	PUNCT
cjfa-38789	328	1	internal	internal	ADJ
cjfa-38789	328	2	audit	audit	NOUN
cjfa-38789	328	3	,	,	PUNCT
cjfa-38789	328	4	alternative	alternative	ADJ
cjfa-38789	328	5	internal	internal	ADJ
cjfa-38789	328	6	audit	audit	NOUN
cjfa-38789	328	7	structures	structure	NOUN
cjfa-38789	328	8	et	et	VERB
cjfa-38789	328	9	the	the	DET
cjfa-38789	328	10	level	level	NOUN
cjfa-38789	328	11	of	of	ADP
cjfa-38789	328	12	misappropriation	misappropriation	NOUN
cjfa-38789	328	13	of	of	ADP
cjfa-38789	328	14	assets	asset	NOUN
cjfa-38789	328	15	fraud	fraud	NOUN
cjfa-38789	328	16	.	.	PUNCT
cjfa-38789	329	1	accounting	accounting	NOUN
cjfa-38789	329	2	and	and	CCONJ
cjfa-38789	329	3	finance	finance	NOUN
cjfa-38789	329	4	journal	journal	NOUN
cjfa-38789	329	5	,	,	PUNCT
cjfa-38789	329	6	48(4	48(4	NUM
cjfa-38789	329	7	)	)	PUNCT
cjfa-38789	329	8	,	,	PUNCT
cjfa-38789	329	9	543–559	543–559	NUM
cjfa-38789	329	10	.	.	PUNCT
cjfa-38789	330	1	http://dx.doi.org/10.1111/j.1467-629x.2007.00247.x	http://dx.doi.org/10.1111/j.1467-629x.2007.00247.x	NOUN
cjfa-38789	330	2	.	.	PUNCT
cjfa-38789	331	1	dakhlaoui	dakhlaoui	PROPN
cjfa-38789	331	2	,	,	PUNCT
cjfa-38789	331	3	m.	m.	NOUN
cjfa-38789	331	4	,	,	PUNCT
cjfa-38789	331	5	lajmi	lajmi	PROPN
cjfa-38789	331	6	,	,	PUNCT
cjfa-38789	331	7	a.	a.	PROPN
cjfa-38789	331	8	,	,	PUNCT
cjfa-38789	331	9	&	&	CCONJ
cjfa-38789	331	10	gana	gana	PROPN
cjfa-38789	331	11	,	,	PUNCT
cjfa-38789	331	12	m.	m.	NOUN
cjfa-38789	331	13	(	(	PUNCT
cjfa-38789	331	14	2017	2017	NUM
cjfa-38789	331	15	)	)	PUNCT
cjfa-38789	331	16	.	.	PUNCT
cjfa-38789	332	1	financial	financial	ADJ
cjfa-38789	332	2	information	information	NOUN
cjfa-38789	332	3	quality	quality	NOUN
cjfa-38789	332	4	and	and	CCONJ
cjfa-38789	332	5	cost	cost	NOUN
cjfa-38789	332	6	of	of	ADP
cjfa-38789	332	7	equity	equity	NOUN
cjfa-38789	332	8	capital	capital	NOUN
cjfa-38789	332	9	:	:	PUNCT
cjfa-38789	332	10	evidence	evidence	NOUN
cjfa-38789	332	11	from	from	ADP
cjfa-38789	332	12	tunisia	tunisia	PROPN
cjfa-38789	332	13	.	.	PUNCT
cjfa-38789	333	1	journal	journal	PROPN
cjfa-38789	333	2	of	of	ADP
cjfa-38789	333	3	applied	apply	VERB
cjfa-38789	333	4	economics	economic	NOUN
cjfa-38789	333	5	and	and	CCONJ
cjfa-38789	333	6	business	business	NOUN
cjfa-38789	333	7	research	research	NOUN
cjfa-38789	333	8	,	,	PUNCT
cjfa-38789	333	9	7(1	7(1	NUM
cjfa-38789	333	10	)	)	PUNCT
cjfa-38789	333	11	,	,	PUNCT
cjfa-38789	333	12	38–58	38–58	PROPN
cjfa-38789	333	13	.	.	PUNCT
cjfa-38789	334	1	gullkvist	gullkvist	PROPN
cjfa-38789	334	2	,	,	PUNCT
cjfa-38789	334	3	b.	b.	PROPN
cjfa-38789	334	4	,	,	PUNCT
cjfa-38789	334	5	&	&	CCONJ
cjfa-38789	334	6	jokipii	jokipii	PROPN
cjfa-38789	334	7	,	,	PUNCT
cjfa-38789	334	8	a.	a.	NOUN
cjfa-38789	334	9	(	(	PUNCT
cjfa-38789	334	10	2013	2013	NUM
cjfa-38789	334	11	)	)	PUNCT
cjfa-38789	334	12	.	.	PUNCT
cjfa-38789	335	1	perceived	perceive	VERB
cjfa-38789	335	2	importance	importance	NOUN
cjfa-38789	335	3	of	of	ADP
cjfa-38789	335	4	red	red	ADJ
cjfa-38789	335	5	flags	flag	NOUN
cjfa-38789	335	6	across	across	ADP
cjfa-38789	335	7	fraud	fraud	NOUN
cjfa-38789	335	8	types	type	NOUN
cjfa-38789	335	9	.	.	PUNCT
cjfa-38789	336	1	critical	critical	ADJ
cjfa-38789	336	2	perspectives	perspective	NOUN
cjfa-38789	336	3	on	on	ADP
cjfa-38789	336	4	accounting	accounting	NOUN
cjfa-38789	336	5	,	,	PUNCT
cjfa-38789	336	6	24(1	24(1	NUM
cjfa-38789	336	7	)	)	PUNCT
cjfa-38789	336	8	,	,	PUNCT
cjfa-38789	336	9	44	44	NUM
cjfa-38789	336	10	-	-	SYM
cjfa-38789	336	11	61	61	NUM
cjfa-38789	336	12	.	.	PUNCT
cjfa-38789	337	1	http://dx.doi.org/10.1016/j	http://dx.doi.org/10.1016/j	X
cjfa-38789	337	2	.	.	PUNCT
cjfa-38789	337	3	cpa.2012.01.004	cpa.2012.01.004	PROPN
cjfa-38789	337	4	.	.	PUNCT
cjfa-38789	338	1	iazzolino	iazzolino	NOUN
cjfa-38789	338	2	,	,	PUNCT
cjfa-38789	338	3	g.	g.	PROPN
cjfa-38789	338	4	,	,	PUNCT
cjfa-38789	338	5	migliano	migliano	NOUN
cjfa-38789	338	6	,	,	PUNCT
cjfa-38789	338	7	g.	g.	PROPN
cjfa-38789	338	8	,	,	PUNCT
cjfa-38789	338	9	&	&	CCONJ
cjfa-38789	338	10	gregorace	gregorace	PROPN
cjfa-38789	338	11	,	,	PUNCT
cjfa-38789	338	12	e.	e.	PROPN
cjfa-38789	338	13	(	(	PUNCT
cjfa-38789	338	14	2013	2013	NUM
cjfa-38789	338	15	)	)	PUNCT
cjfa-38789	338	16	.	.	PUNCT
cjfa-38789	339	1	evaluating	evaluate	VERB
cjfa-38789	339	2	intellectual	intellectual	ADJ
cjfa-38789	339	3	capital	capital	NOUN
cjfa-38789	339	4	for	for	ADP
cjfa-38789	339	5	supporting	support	VERB
cjfa-38789	339	6	credit	credit	NOUN
cjfa-38789	339	7	risk	risk	NOUN
cjfa-38789	339	8	assessment	assessment	NOUN
cjfa-38789	339	9	:	:	PUNCT
cjfa-38789	339	10	an	an	DET
cjfa-38789	339	11	empirical	empirical	ADJ
cjfa-38789	339	12	study	study	NOUN
cjfa-38789	339	13	.	.	PUNCT
cjfa-38789	340	1	investment	investment	NOUN
cjfa-38789	340	2	management	management	NOUN
cjfa-38789	340	3	and	and	CCONJ
cjfa-38789	340	4	financial	financial	ADJ
cjfa-38789	340	5	innovations	innovation	NOUN
cjfa-38789	340	6	,	,	PUNCT
cjfa-38789	340	7	10(2	10(2	NUM
cjfa-38789	340	8	)	)	PUNCT
cjfa-38789	340	9	,	,	PUNCT
cjfa-38789	340	10	44–54	44–54	NUM
cjfa-38789	340	11	.	.	PUNCT
cjfa-38789	341	1	jacob	jacob	PROPN
cjfa-38789	341	2	,	,	PUNCT
cjfa-38789	341	3	j.	j.	PROPN
cjfa-38789	341	4	,	,	PUNCT
cjfa-38789	341	5	desai	desai	PROPN
cjfa-38789	341	6	,	,	PUNCT
cjfa-38789	341	7	n.k	n.k	PROPN
cjfa-38789	341	8	.	.	PROPN
cjfa-38789	341	9	,	,	PUNCT
cjfa-38789	341	10	&	&	CCONJ
cjfa-38789	341	11	agarwalla	agarwalla	PROPN
cjfa-38789	341	12	,	,	PUNCT
cjfa-38789	341	13	s.	s.	PROPN
cjfa-38789	341	14	(	(	PUNCT
cjfa-38789	341	15	2018	2018	NUM
cjfa-38789	341	16	)	)	PUNCT
cjfa-38789	341	17	.	.	PUNCT
cjfa-38789	342	1	an	an	DET
cjfa-38789	342	2	examination	examination	NOUN
cjfa-38789	342	3	of	of	ADP
cjfa-38789	342	4	factors	factor	NOUN
cjfa-38789	342	5	driving	drive	VERB
cjfa-38789	342	6	big	big	ADJ
cjfa-38789	342	7	four	four	NUM
cjfa-38789	342	8	audit	audit	NOUN
cjfa-38789	342	9	fee	fee	NOUN
cjfa-38789	342	10	premiums	premium	NOUN
cjfa-38789	342	11	:	:	PUNCT
cjfa-38789	342	12	evidence	evidence	NOUN
cjfa-38789	342	13	from	from	ADP
cjfa-38789	342	14	india	india	PROPN
cjfa-38789	342	15	’s	’s	PART
cjfa-38789	342	16	audit	audit	NOUN
cjfa-38789	342	17	market	market	NOUN
cjfa-38789	342	18	.	.	PUNCT
cjfa-38789	343	1	accounting	accounting	NOUN
cjfa-38789	343	2	horizons	horizon	NOUN
cjfa-38789	343	3	,	,	PUNCT
cjfa-38789	343	4	33(2	33(2	NUM
cjfa-38789	343	5	)	)	PUNCT
cjfa-38789	343	6	,	,	PUNCT
cjfa-38789	343	7	43–58	43–58	NOUN
cjfa-38789	343	8	.	.	PUNCT
cjfa-38789	344	1	http://dx.doi.org/10.2308/acch-52347	http://dx.doi.org/10.2308/acch-52347	PROPN
cjfa-38789	344	2	.	.	PUNCT
cjfa-38789	345	1	jensen	jensen	PROPN
cjfa-38789	345	2	,	,	PUNCT
cjfa-38789	345	3	m.	m.	NOUN
cjfa-38789	345	4	,	,	PUNCT
cjfa-38789	345	5	&	&	CCONJ
cjfa-38789	345	6	meckling	meckling	PROPN
cjfa-38789	345	7	,	,	PUNCT
cjfa-38789	345	8	w.	w.	NOUN
cjfa-38789	345	9	(	(	PUNCT
cjfa-38789	345	10	1976	1976	NUM
cjfa-38789	345	11	)	)	PUNCT
cjfa-38789	345	12	.	.	PUNCT
cjfa-38789	346	1	a	a	DET
cjfa-38789	346	2	theory	theory	NOUN
cjfa-38789	346	3	of	of	ADP
cjfa-38789	346	4	the	the	DET
cjfa-38789	346	5	firm	firm	NOUN
cjfa-38789	346	6	:	:	PUNCT
cjfa-38789	346	7	managerial	managerial	ADJ
cjfa-38789	346	8	behavior	behavior	NOUN
cjfa-38789	346	9	,	,	PUNCT
cjfa-38789	346	10	agency	agency	NOUN
cjfa-38789	346	11	costs	cost	NOUN
cjfa-38789	346	12	and	and	CCONJ
cjfa-38789	346	13	ownership	ownership	NOUN
cjfa-38789	346	14	structure	structure	NOUN
cjfa-38789	346	15	.	.	PUNCT
cjfa-38789	347	1	journal	journal	NOUN
cjfa-38789	347	2	of	of	ADP
cjfa-38789	347	3	financial	financial	ADJ
cjfa-38789	347	4	economics	economic	NOUN
cjfa-38789	347	5	,	,	PUNCT
cjfa-38789	347	6	3	3	NUM
cjfa-38789	347	7	,	,	PUNCT
cjfa-38789	347	8	305–360	305–360	NUM
cjfa-38789	347	9	.	.	PUNCT
cjfa-38789	348	1	http://	http://	PROPN
cjfa-38789	348	2	dx.doi.org/10.1016/0304-405x(76)90026-x	dx.doi.org/10.1016/0304-405x(76)90026-x	PROPN
cjfa-38789	348	3	.	.	PUNCT
cjfa-38789	348	4	lajmi	lajmi	PROPN
cjfa-38789	348	5	,	,	PUNCT
cjfa-38789	348	6	a.	a.	PROPN
cjfa-38789	348	7	,	,	PUNCT
cjfa-38789	348	8	&	&	CCONJ
cjfa-38789	348	9	gana	gana	PROPN
cjfa-38789	348	10	,	,	PUNCT
cjfa-38789	348	11	m.	m.	NOUN
cjfa-38789	348	12	(	(	PUNCT
cjfa-38789	348	13	2013	2013	NUM
cjfa-38789	348	14	)	)	PUNCT
cjfa-38789	348	15	.	.	PUNCT
cjfa-38789	349	1	audit	audit	NOUN
cjfa-38789	349	2	committee	committee	NOUN
cjfa-38789	349	3	and	and	CCONJ
cjfa-38789	349	4	external	external	ADJ
cjfa-38789	349	5	audit	audit	NOUN
cjfa-38789	349	6	quality	quality	NOUN
cjfa-38789	349	7	:	:	PUNCT
cjfa-38789	349	8	substitution	substitution	NOUN
cjfa-38789	349	9	or	or	CCONJ
cjfa-38789	349	10	complementarity	complementarity	NOUN
cjfa-38789	349	11	?	?	PUNCT
cjfa-38789	350	1	empirical	empirical	ADJ
cjfa-38789	350	2	evidence	evidence	NOUN
cjfa-38789	350	3	on	on	ADP
cjfa-38789	350	4	euronext	euronext	PROPN
cjfa-38789	350	5	brussels	brussels	PROPN
cjfa-38789	350	6	.	.	PUNCT
cjfa-38789	351	1	international	international	ADJ
cjfa-38789	351	2	journal	journal	PROPN
cjfa-38789	351	3	of	of	ADP
cjfa-38789	351	4	financial	financial	ADJ
cjfa-38789	351	5	management	management	NOUN
cjfa-38789	351	6	research	research	NOUN
cjfa-38789	351	7	and	and	CCONJ
cjfa-38789	351	8	development	development	NOUN
cjfa-38789	351	9	,	,	PUNCT
cjfa-38789	351	10	3(2	3(2	NUM
cjfa-38789	351	11	)	)	PUNCT
cjfa-38789	351	12	,	,	PUNCT
cjfa-38789	351	13	22–38	22–38	NUM
cjfa-38789	351	14	.	.	PUNCT
cjfa-38789	352	1	lajmi	lajmi	PROPN
cjfa-38789	352	2	,	,	PUNCT
cjfa-38789	352	3	a.	a.	PROPN
cjfa-38789	352	4	,	,	PUNCT
cjfa-38789	352	5	&	&	CCONJ
cjfa-38789	352	6	yab	yab	PROPN
cjfa-38789	352	7	,	,	PUNCT
cjfa-38789	352	8	m.	m.	NOUN
cjfa-38789	352	9	(	(	PUNCT
cjfa-38789	352	10	2021	2021	NUM
cjfa-38789	352	11	)	)	PUNCT
cjfa-38789	352	12	.	.	PUNCT
cjfa-38789	353	1	the	the	DET
cjfa-38789	353	2	impact	impact	NOUN
cjfa-38789	353	3	of	of	ADP
cjfa-38789	353	4	internal	internal	ADJ
cjfa-38789	353	5	corporate	corporate	ADJ
cjfa-38789	353	6	governance	governance	NOUN
cjfa-38789	353	7	mechanisms	mechanism	NOUN
cjfa-38789	353	8	on	on	ADP
cjfa-38789	353	9	audit	audit	NOUN
cjfa-38789	353	10	report	report	NOUN
cjfa-38789	353	11	lag	lag	VERB
cjfa-38789	353	12	:	:	PUNCT
cjfa-38789	353	13	evidence	evidence	NOUN
cjfa-38789	353	14	from	from	ADP
cjfa-38789	353	15	tunisian	tunisian	ADJ
cjfa-38789	353	16	listed	list	VERB
cjfa-38789	353	17	companies	company	NOUN
cjfa-38789	353	18	.	.	PUNCT
cjfa-38789	354	1	euromed	eurome	VERB
cjfa-38789	354	2	journal	journal	PROPN
cjfa-38789	354	3	of	of	ADP
cjfa-38789	354	4	business	business	NOUN
cjfa-38789	354	5	.	.	PUNCT
cjfa-38789	355	1	http://dx.doi.org/10.1108/emjb-05-2021-0070	http://dx.doi.org/10.1108/emjb-05-2021-0070	PROPN
cjfa-38789	355	2	.	.	PUNCT
cjfa-38789	356	1	lajmi	lajmi	PROPN
cjfa-38789	356	2	,	,	PUNCT
cjfa-38789	356	3	a.	a.	NOUN
cjfa-38789	356	4	,	,	PUNCT
cjfa-38789	356	5	khiari	khiari	PROPN
cjfa-38789	356	6	,	,	PUNCT
cjfa-38789	356	7	w.	w.	PROPN
cjfa-38789	356	8	,	,	PUNCT
cjfa-38789	356	9	&	&	CCONJ
cjfa-38789	356	10	ouertani	ouertani	PROPN
cjfa-38789	356	11	,	,	PUNCT
cjfa-38789	356	12	o.	o.	INTJ
cjfa-38789	356	13	(	(	PUNCT
cjfa-38789	356	14	2021	2021	NUM
cjfa-38789	356	15	)	)	PUNCT
cjfa-38789	356	16	.	.	PUNCT
cjfa-38789	357	1	legal	legal	ADJ
cjfa-38789	357	2	audit	audit	NOUN
cjfa-38789	357	3	quality	quality	NOUN
cjfa-38789	357	4	and	and	CCONJ
cjfa-38789	357	5	fraud	fraud	NOUN
cjfa-38789	357	6	risk	risk	NOUN
cjfa-38789	357	7	:	:	PUNCT
cjfa-38789	357	8	the	the	DET
cjfa-38789	357	9	case	case	NOUN
cjfa-38789	357	10	of	of	ADP
cjfa-38789	357	11	tunisian	tunisian	ADJ
cjfa-38789	357	12	listed	list	VERB
cjfa-38789	357	13	companies	company	NOUN
cjfa-38789	357	14	.	.	PUNCT
cjfa-38789	358	1	international	international	ADJ
cjfa-38789	358	2	journal	journal	PROPN
cjfa-38789	358	3	of	of	ADP
cjfa-38789	358	4	accounting	accounting	NOUN
cjfa-38789	358	5	and	and	CCONJ
cjfa-38789	358	6	finance	finance	NOUN
cjfa-38789	358	7	review	review	NOUN
cjfa-38789	358	8	,	,	PUNCT
cjfa-38789	358	9	6(2	6(2	NUM
cjfa-38789	358	10	)	)	PUNCT
cjfa-38789	358	11	,	,	PUNCT
cjfa-38789	358	12	1–15	1–15	NUM
cjfa-38789	358	13	.	.	PUNCT
cjfa-38789	358	14	http://dx.doi.org/10.46281/ijafr.v6i2.1039	http://dx.doi.org/10.46281/ijafr.v6i2.1039	NOUN
cjfa-38789	358	15	.	.	PUNCT
cjfa-38789	359	1	li	li	PROPN
cjfa-38789	359	2	,	,	PUNCT
cjfa-38789	359	3	b.	b.	PROPN
cjfa-38789	359	4	,	,	PUNCT
cjfa-38789	359	5	&	&	CCONJ
cjfa-38789	359	6	ma	ma	PROPN
cjfa-38789	359	7	,	,	PUNCT
cjfa-38789	359	8	c.	c.	PROPN
cjfa-38789	359	9	(	(	PUNCT
cjfa-38789	359	10	2018	2018	NUM
cjfa-38789	359	11	)	)	PUNCT
cjfa-38789	359	12	.	.	PUNCT
cjfa-38789	360	1	can	can	AUX
cjfa-38789	360	2	audit	audit	VERB
cjfa-38789	360	3	fees	fee	NOUN
cjfa-38789	360	4	inhibit	inhibit	VERB
cjfa-38789	360	5	accounting	accounting	NOUN
cjfa-38789	360	6	misstatements	misstatement	NOUN
cjfa-38789	360	7	?	?	PUNCT
cjfa-38789	361	1	moderating	moderate	VERB
cjfa-38789	361	2	effects	effect	NOUN
cjfa-38789	361	3	of	of	ADP
cjfa-38789	361	4	auditor	auditor	NOUN
cjfa-38789	361	5	reputation	reputation	NOUN
cjfa-38789	361	6	from	from	ADP
cjfa-38789	361	7	chinese	chinese	ADJ
cjfa-38789	361	8	experience	experience	NOUN
cjfa-38789	361	9	.	.	PUNCT
cjfa-38789	362	1	asia	asia	PROPN
cjfa-38789	362	2	-	-	PUNCT
cjfa-38789	362	3	pacific	pacific	PROPN
cjfa-38789	362	4	journal	journal	NOUN
cjfa-38789	362	5	of	of	ADP
cjfa-38789	362	6	accounting	accounting	NOUN
cjfa-38789	362	7	and	and	CCONJ
cjfa-38789	362	8	economics	economic	NOUN
cjfa-38789	362	9	,	,	PUNCT
cjfa-38789	362	10	1–20	1–20	PROPN
cjfa-38789	362	11	.	.	PUNCT
cjfa-38789	363	1	http://dx.doi.org/10.1080/16081625.2018.1475243	http://dx.doi.org/10.1080/16081625.2018.1475243	NOUN
cjfa-38789	363	2	.	.	PUNCT
cjfa-38789	364	1	mironiuc	mironiuc	NOUN
cjfa-38789	364	2	,	,	PUNCT
cjfa-38789	364	3	m.	m.	NOUN
cjfa-38789	364	4	,	,	PUNCT
cjfa-38789	364	5	&	&	CCONJ
cjfa-38789	364	6	robu	robu	PROPN
cjfa-38789	364	7	,	,	PUNCT
cjfa-38789	364	8	i.b	i.b	PROPN
cjfa-38789	364	9	.	.	PROPN
cjfa-38789	364	10	(	(	PUNCT
cjfa-38789	364	11	2012	2012	NUM
cjfa-38789	364	12	)	)	PUNCT
cjfa-38789	364	13	.	.	PUNCT
cjfa-38789	365	1	empirical	empirical	ADJ
cjfa-38789	365	2	study	study	NOUN
cjfa-38789	365	3	on	on	ADP
cjfa-38789	365	4	the	the	DET
cjfa-38789	365	5	analysis	analysis	NOUN
cjfa-38789	365	6	of	of	ADP
cjfa-38789	365	7	the	the	DET
cjfa-38789	365	8	influence	influence	NOUN
cjfa-38789	365	9	of	of	ADP
cjfa-38789	365	10	the	the	DET
cjfa-38789	365	11	audit	audit	NOUN
cjfa-38789	365	12	fees	fee	NOUN
cjfa-38789	365	13	and	and	CCONJ
cjfa-38789	365	14	non	non	ADJ
cjfa-38789	365	15	-	-	ADJ
cjfa-38789	365	16	audit	audit	ADJ
cjfa-38789	365	17	fees	fee	NOUN
cjfa-38789	365	18	ratio	ratio	NOUN
cjfa-38789	365	19	to	to	ADP
cjfa-38789	365	20	the	the	DET
cjfa-38789	365	21	fraud	fraud	NOUN
cjfa-38789	365	22	risk	risk	NOUN
cjfa-38789	365	23	.	.	PUNCT
cjfa-38789	366	1	procedia	procedia	NOUN
cjfa-38789	366	2	-	-	PUNCT
cjfa-38789	366	3	social	social	ADJ
cjfa-38789	366	4	and	and	CCONJ
cjfa-38789	366	5	behavioral	behavioral	ADJ
cjfa-38789	366	6	sciences	science	NOUN
cjfa-38789	366	7	,	,	PUNCT
cjfa-38789	366	8	62	62	NUM
cjfa-38789	366	9	,	,	PUNCT
cjfa-38789	366	10	179–183	179–183	NUM
cjfa-38789	366	11	.	.	PUNCT
cjfa-38789	367	1	http://dx.doi.org/10.1016/j.sbspro.2012.09.028	http://dx.doi.org/10.1016/j.sbspro.2012.09.028	PROPN
cjfa-38789	367	2	.	.	PUNCT
cjfa-38789	368	1	neffati	neffati	PROPN
cjfa-38789	368	2	,	,	PUNCT
cjfa-38789	368	3	e.	e.	PROPN
cjfa-38789	368	4	,	,	PUNCT
cjfa-38789	368	5	khiari	khiari	PROPN
cjfa-38789	368	6	,	,	PUNCT
cjfa-38789	368	7	w.	w.	PROPN
cjfa-38789	368	8	,	,	PUNCT
cjfa-38789	368	9	&	&	CCONJ
cjfa-38789	368	10	lajmi	lajmi	PROPN
cjfa-38789	368	11	,	,	PUNCT
cjfa-38789	368	12	a.	a.	NOUN
cjfa-38789	368	13	(	(	PUNCT
cjfa-38789	368	14	2021	2021	NUM
cjfa-38789	368	15	)	)	PUNCT
cjfa-38789	368	16	.	.	PUNCT
cjfa-38789	369	1	corporate	corporate	ADJ
cjfa-38789	369	2	governance	governance	NOUN
cjfa-38789	369	3	and	and	CCONJ
cjfa-38789	369	4	post	post	ADJ
cjfa-38789	369	5	-	-	ADJ
cjfa-38789	369	6	merger	merger	ADJ
cjfa-38789	369	7	performance	performance	NOUN
cjfa-38789	369	8	:	:	PUNCT
cjfa-38789	369	9	evidence	evidence	NOUN
cjfa-38789	369	10	from	from	ADP
cjfa-38789	369	11	us	us	PROPN
cjfa-38789	369	12	banks	bank	NOUN
cjfa-38789	369	13	.	.	PUNCT
cjfa-38789	370	1	copernican	copernican	PROPN
cjfa-38789	370	2	journal	journal	PROPN
cjfa-38789	370	3	of	of	ADP
cjfa-38789	370	4	finance	finance	NOUN
cjfa-38789	370	5	and	and	CCONJ
cjfa-38789	370	6	accounting	accounting	NOUN
cjfa-38789	370	7	,	,	PUNCT
cjfa-38789	370	8	9(3	9(3	NUM
cjfa-38789	370	9	)	)	PUNCT
cjfa-38789	370	10	,	,	PUNCT
cjfa-38789	370	11	99–113	99–113	PROPN
cjfa-38789	370	12	.	.	PUNCT
cjfa-38789	371	1	http://dx.doi.org/10.12775/cjfa.2020.014	http://dx.doi.org/10.12775/cjfa.2020.014	NUM
cjfa-38789	371	2	.	.	PUNCT
cjfa-38789	372	1	ozcelik	ozcelik	PROPN
cjfa-38789	372	2	,	,	PUNCT
cjfa-38789	372	3	h.	h.	PROPN
cjfa-38789	372	4	(	(	PUNCT
cjfa-38789	372	5	2020	2020	NUM
cjfa-38789	372	6	)	)	PUNCT
cjfa-38789	372	7	.	.	PUNCT
cjfa-38789	373	1	an	an	DET
cjfa-38789	373	2	analysis	analysis	NOUN
cjfa-38789	373	3	of	of	ADP
cjfa-38789	373	4	fraudulent	fraudulent	ADJ
cjfa-38789	373	5	financial	financial	ADJ
cjfa-38789	373	6	reporting	reporting	NOUN
cjfa-38789	373	7	using	use	VERB
cjfa-38789	373	8	the	the	DET
cjfa-38789	373	9	fraud	fraud	NOUN
cjfa-38789	373	10	diamond	diamond	NOUN
cjfa-38789	373	11	theory	theory	NOUN
cjfa-38789	373	12	perspective	perspective	NOUN
cjfa-38789	373	13	:	:	PUNCT
cjfa-38789	373	14	an	an	DET
cjfa-38789	373	15	empirical	empirical	ADJ
cjfa-38789	373	16	study	study	NOUN
cjfa-38789	373	17	on	on	ADP
cjfa-38789	373	18	the	the	DET
cjfa-38789	373	19	manufacturing	manufacturing	NOUN
cjfa-38789	373	20	sector	sector	NOUN
cjfa-38789	373	21	companies	company	NOUN
cjfa-38789	373	22	listed	list	VERB
cjfa-38789	373	23	on	on	ADP
cjfa-38789	373	24	the	the	DET
cjfa-38789	373	25	borsa	borsa	PROPN
cjfa-38789	373	26	instanbul	instanbul	PROPN
cjfa-38789	373	27	.	.	PUNCT
cjfa-38789	374	1	contemporary	contemporary	ADJ
cjfa-38789	374	2	issues	issue	NOUN
cjfa-38789	374	3	in	in	ADP
cjfa-38789	374	4	audit	audit	NOUN
cjfa-38789	374	5	management	management	NOUN
cjfa-38789	374	6	and	and	CCONJ
cjfa-38789	374	7	forensic	forensic	ADJ
cjfa-38789	374	8	accounting	accounting	NOUN
cjfa-38789	374	9	,	,	PUNCT
cjfa-38789	374	10	102	102	NUM
cjfa-38789	374	11	,	,	PUNCT
cjfa-38789	374	12	131–153	131–153	NUM
cjfa-38789	374	13	.	.	PUNCT
cjfa-38789	374	14	http://dx.doi.org/10.1108/s1569-375920200000102012	http://dx.doi.org/10.1108/s1569-375920200000102012	PROPN
cjfa-38789	374	15	.	.	PUNCT
cjfa-38789	374	16	fraud	fraud	NOUN
cjfa-38789	374	17	risk	risk	NOUN
cjfa-38789	374	18	and	and	CCONJ
cjfa-38789	374	19	audit	audit	NOUN
cjfa-38789	374	20	quality	quality	NOUN
cjfa-38789	374	21	:	:	PUNCT
cjfa-38789	374	22	the	the	DET
cjfa-38789	374	23	case	case	NOUN
cjfa-38789	374	24	of	of	ADP
cjfa-38789	374	25	us	us	PROPN
cjfa-38789	374	26	public	public	ADJ
cjfa-38789	374	27	firms	firm	NOUN
cjfa-38789	374	28	47	47	NUM
cjfa-38789	374	29	petrascu	petrascu	NOUN
cjfa-38789	374	30	,	,	PUNCT
cjfa-38789	374	31	d.	d.	PROPN
cjfa-38789	374	32	,	,	PUNCT
cjfa-38789	374	33	&	&	CCONJ
cjfa-38789	374	34	tieanu	tieanu	PROPN
cjfa-38789	374	35	,	,	PUNCT
cjfa-38789	374	36	a.	a.	NOUN
cjfa-38789	374	37	(	(	PUNCT
cjfa-38789	374	38	2014	2014	NUM
cjfa-38789	374	39	)	)	PUNCT
cjfa-38789	374	40	.	.	PUNCT
cjfa-38789	375	1	the	the	DET
cjfa-38789	375	2	role	role	NOUN
cjfa-38789	375	3	of	of	ADP
cjfa-38789	375	4	internal	internal	ADJ
cjfa-38789	375	5	audit	audit	NOUN
cjfa-38789	375	6	in	in	ADP
cjfa-38789	375	7	fraud	fraud	NOUN
cjfa-38789	375	8	prevention	prevention	NOUN
cjfa-38789	375	9	and	and	CCONJ
cjfa-38789	375	10	detection	detection	NOUN
cjfa-38789	375	11	.	.	PUNCT
cjfa-38789	376	1	procedia	procedia	NOUN
cjfa-38789	376	2	economics	economic	NOUN
cjfa-38789	376	3	and	and	CCONJ
cjfa-38789	376	4	finance	finance	NOUN
cjfa-38789	376	5	,	,	PUNCT
cjfa-38789	376	6	16	16	NUM
cjfa-38789	376	7	,	,	PUNCT
cjfa-38789	376	8	489–497	489–497	NUM
cjfa-38789	376	9	.	.	PUNCT
cjfa-38789	377	1	http://dx.doi.org/10.1016/	http://dx.doi.org/10.1016/	NOUN
cjfa-38789	377	2	s2212	s2212	PROPN
cjfa-38789	377	3	-	-	PUNCT
cjfa-38789	377	4	5671(14)00829	5671(14)00829	NUM
cjfa-38789	377	5	-	-	SYM
cjfa-38789	377	6	6	6	NUM
cjfa-38789	377	7	.	.	PUNCT
cjfa-38789	378	1	poretti	poretti	PROPN
cjfa-38789	378	2	,	,	PUNCT
cjfa-38789	378	3	c.	c.	PROPN
cjfa-38789	378	4	,	,	PUNCT
cjfa-38789	378	5	schatt	schatt	PROPN
cjfa-38789	378	6	,	,	PUNCT
cjfa-38789	378	7	a.	a.	NOUN
cjfa-38789	378	8	,	,	PUNCT
cjfa-38789	378	9	&	&	CCONJ
cjfa-38789	378	10	bruynseels	bruynseel	NOUN
cjfa-38789	378	11	,	,	PUNCT
cjfa-38789	378	12	l.	l.	PROPN
cjfa-38789	378	13	(	(	PUNCT
cjfa-38789	378	14	2018	2018	NUM
cjfa-38789	378	15	)	)	PUNCT
cjfa-38789	378	16	.	.	PUNCT
cjfa-38789	379	1	audit	audit	NOUN
cjfa-38789	379	2	committees	committee	NOUN
cjfa-38789	379	3	’	’	PART
cjfa-38789	379	4	independence	independence	NOUN
cjfa-38789	379	5	and	and	CCONJ
cjfa-38789	379	6	the	the	DET
cjfa-38789	379	7	information	information	NOUN
cjfa-38789	379	8	content	content	NOUN
cjfa-38789	379	9	of	of	ADP
cjfa-38789	379	10	earnings	earning	NOUN
cjfa-38789	379	11	announcements	announcement	NOUN
cjfa-38789	379	12	in	in	ADP
cjfa-38789	379	13	western	western	ADJ
cjfa-38789	379	14	europe	europe	PROPN
cjfa-38789	379	15	.	.	PUNCT
cjfa-38789	380	1	journal	journal	NOUN
cjfa-38789	380	2	of	of	ADP
cjfa-38789	380	3	accounting	accounting	NOUN
cjfa-38789	380	4	literature	literature	PROPN
cjfa-38789	380	5	,	,	PUNCT
cjfa-38789	380	6	40(1	40(1	PROPN
cjfa-38789	380	7	)	)	PUNCT
cjfa-38789	380	8	,	,	PUNCT
cjfa-38789	380	9	29–53	29–53	NUM
cjfa-38789	380	10	.	.	PUNCT
cjfa-38789	381	1	http://dx.doi.org/10.1016/j.acclit.2017.11.002	http://dx.doi.org/10.1016/j.acclit.2017.11.002	PROPN
cjfa-38789	381	2	.	.	PUNCT
cjfa-38789	382	1	rainsbury	rainsbury	PROPN
cjfa-38789	382	2	,	,	PUNCT
cjfa-38789	382	3	e.a	e.a	PROPN
cjfa-38789	382	4	.	.	PROPN
cjfa-38789	382	5	,	,	PUNCT
cjfa-38789	382	6	bradbury	bradbury	PROPN
cjfa-38789	382	7	,	,	PUNCT
cjfa-38789	382	8	m.	m.	NOUN
cjfa-38789	382	9	,	,	PUNCT
cjfa-38789	382	10	&	&	CCONJ
cjfa-38789	382	11	cahan	cahan	PROPN
cjfa-38789	382	12	,	,	PUNCT
cjfa-38789	382	13	s.f	s.f	PROPN
cjfa-38789	382	14	.	.	PROPN
cjfa-38789	382	15	(	(	PUNCT
cjfa-38789	382	16	2009	2009	NUM
cjfa-38789	382	17	)	)	PUNCT
cjfa-38789	382	18	.	.	PUNCT
cjfa-38789	383	1	the	the	DET
cjfa-38789	383	2	impact	impact	NOUN
cjfa-38789	383	3	of	of	ADP
cjfa-38789	383	4	audit	audit	NOUN
cjfa-38789	383	5	committee	committee	NOUN
cjfa-38789	383	6	quality	quality	NOUN
cjfa-38789	383	7	on	on	ADP
cjfa-38789	383	8	financial	financial	ADJ
cjfa-38789	383	9	reporting	reporting	NOUN
cjfa-38789	383	10	quality	quality	NOUN
cjfa-38789	383	11	and	and	CCONJ
cjfa-38789	383	12	audit	audit	NOUN
cjfa-38789	383	13	fees	fee	NOUN
cjfa-38789	383	14	.	.	PUNCT
cjfa-38789	384	1	journal	journal	PROPN
cjfa-38789	384	2	of	of	ADP
cjfa-38789	384	3	contemporary	contemporary	PROPN
cjfa-38789	384	4	accounting	accounting	NOUN
cjfa-38789	384	5	and	and	CCONJ
cjfa-38789	384	6	economics	economic	NOUN
cjfa-38789	384	7	,	,	PUNCT
cjfa-38789	384	8	5(1	5(1	NUM
cjfa-38789	384	9	)	)	PUNCT
cjfa-38789	384	10	,	,	PUNCT
cjfa-38789	384	11	20–33	20–33	NOUN
cjfa-38789	384	12	.	.	PUNCT
cjfa-38789	385	1	http://dx.doi.org/10.1016/j.jcae.2009.03.002	http://dx.doi.org/10.1016/j.jcae.2009.03.002	NOUN
cjfa-38789	385	2	.	.	PUNCT
cjfa-38789	386	1	rezaee	rezaee	PROPN
cjfa-38789	386	2	,	,	PUNCT
cjfa-38789	386	3	z.	z.	PROPN
cjfa-38789	386	4	(	(	PUNCT
cjfa-38789	386	5	2005	2005	NUM
cjfa-38789	386	6	)	)	PUNCT
cjfa-38789	386	7	.	.	PUNCT
cjfa-38789	387	1	causes	cause	NOUN
cjfa-38789	387	2	,	,	PUNCT
cjfa-38789	387	3	consequences	consequence	NOUN
cjfa-38789	387	4	,	,	PUNCT
cjfa-38789	387	5	and	and	CCONJ
cjfa-38789	387	6	deterrence	deterrence	NOUN
cjfa-38789	387	7	of	of	ADP
cjfa-38789	387	8	financial	financial	ADJ
cjfa-38789	387	9	statement	statement	NOUN
cjfa-38789	387	10	fraud	fraud	NOUN
cjfa-38789	387	11	.	.	PUNCT
cjfa-38789	388	1	critical	critical	ADJ
cjfa-38789	388	2	perspectives	perspective	NOUN
cjfa-38789	388	3	on	on	ADP
cjfa-38789	388	4	accounting	accounting	NOUN
cjfa-38789	388	5	,	,	PUNCT
cjfa-38789	388	6	16(3	16(3	PROPN
cjfa-38789	388	7	)	)	PUNCT
cjfa-38789	388	8	,	,	PUNCT
cjfa-38789	388	9	277–298	277–298	NUM
cjfa-38789	388	10	.	.	PUNCT
cjfa-38789	389	1	http://dx.doi.org/10.1016/	http://dx.doi.org/10.1016/	NOUN
cjfa-38789	389	2	s1045	s1045	NOUN
cjfa-38789	389	3	-	-	PUNCT
cjfa-38789	389	4	2354(03)00072	2354(03)00072	NUM
cjfa-38789	389	5	-	-	SYM
cjfa-38789	389	6	8	8	NUM
cjfa-38789	389	7	.	.	PUNCT
cjfa-38789	389	8	roshayani	roshayani	PROPN
cjfa-38789	389	9	,	,	PUNCT
cjfa-38789	389	10	a.	a.	PROPN
cjfa-38789	389	11	,	,	PUNCT
cjfa-38789	389	12	sharinah	sharinah	PROPN
cjfa-38789	389	13	,	,	PUNCT
cjfa-38789	389	14	m.i	m.i	PROPN
cjfa-38789	389	15	.	.	PROPN
cjfa-38789	389	16	,	,	PUNCT
cjfa-38789	389	17	&	&	CCONJ
cjfa-38789	389	18	normah	normah	PROPN
cjfa-38789	389	19	,	,	PUNCT
cjfa-38789	389	20	o.	o.	NOUN
cjfa-38789	389	21	(	(	PUNCT
cjfa-38789	389	22	2015	2015	NUM
cjfa-38789	389	23	)	)	PUNCT
cjfa-38789	389	24	.	.	PUNCT
cjfa-38789	390	1	prediction	prediction	NOUN
cjfa-38789	390	2	of	of	ADP
cjfa-38789	390	3	business	business	NOUN
cjfa-38789	390	4	failure	failure	NOUN
cjfa-38789	390	5	and	and	CCONJ
cjfa-38789	390	6	fraudulent	fraudulent	ADJ
cjfa-38789	390	7	financial	financial	ADJ
cjfa-38789	390	8	reporting	reporting	NOUN
cjfa-38789	390	9	:	:	PUNCT
cjfa-38789	390	10	evidence	evidence	NOUN
cjfa-38789	390	11	from	from	ADP
cjfa-38789	390	12	malaysia	malaysia	PROPN
cjfa-38789	390	13	.	.	PUNCT
cjfa-38789	391	1	indian	indian	PROPN
cjfa-38789	391	2	journal	journal	PROPN
cjfa-38789	391	3	of	of	ADP
cjfa-38789	391	4	corporate	corporate	ADJ
cjfa-38789	391	5	governance	governance	NOUN
cjfa-38789	391	6	,	,	PUNCT
cjfa-38789	391	7	8(1	8(1	NOUN
cjfa-38789	391	8	)	)	PUNCT
cjfa-38789	391	9	,	,	PUNCT
cjfa-38789	391	10	34–53	34–53	NUM
cjfa-38789	391	11	.	.	PUNCT
cjfa-38789	392	1	http://dx.doi.org/10.1177/0974686215574424	http://dx.doi.org/10.1177/0974686215574424	PROPN
cjfa-38789	392	2	.	.	PROPN
cjfa-38789	393	1	saheed	saheed	PROPN
cjfa-38789	393	2	,	,	PUNCT
cjfa-38789	393	3	d.o	d.o	PROPN
cjfa-38789	393	4	.	.	PROPN
cjfa-38789	393	5	,	,	PUNCT
cjfa-38789	393	6	ajibola	ajibola	PROPN
cjfa-38789	393	7	,	,	PUNCT
cjfa-38789	393	8	i.m	i.m	PROPN
cjfa-38789	393	9	.	.	PROPN
cjfa-38789	393	10	,	,	PUNCT
cjfa-38789	393	11	&	&	CCONJ
cjfa-38789	393	12	adedoyin	adedoyin	PROPN
cjfa-38789	393	13	,	,	PUNCT
cjfa-38789	393	14	l.	l.	PROPN
cjfa-38789	393	15	(	(	PUNCT
cjfa-38789	393	16	2021	2021	NUM
cjfa-38789	393	17	)	)	PUNCT
cjfa-38789	393	18	.	.	PUNCT
cjfa-38789	394	1	efficacity	efficacity	NOUN
cjfa-38789	394	2	of	of	ADP
cjfa-38789	394	3	audit	audit	NOUN
cjfa-38789	394	4	fee	fee	NOUN
cjfa-38789	394	5	on	on	ADP
cjfa-38789	394	6	audit	audit	NOUN
cjfa-38789	394	7	quality	quality	NOUN
cjfa-38789	394	8	of	of	ADP
cjfa-38789	394	9	selected	select	VERB
cjfa-38789	394	10	pharmaceutical	pharmaceutical	ADJ
cjfa-38789	394	11	firms	firm	NOUN
cjfa-38789	394	12	in	in	ADP
cjfa-38789	394	13	nigeria	nigeria	PROPN
cjfa-38789	394	14	.	.	PUNCT
cjfa-38789	395	1	copernican	copernican	PROPN
cjfa-38789	395	2	journal	journal	PROPN
cjfa-38789	395	3	of	of	ADP
cjfa-38789	395	4	finance	finance	PROPN
cjfa-38789	395	5	&	&	CCONJ
cjfa-38789	395	6	accounting	accounting	NOUN
cjfa-38789	395	7	,	,	PUNCT
cjfa-38789	395	8	10(1	10(1	NUM
cjfa-38789	395	9	)	)	PUNCT
cjfa-38789	395	10	,	,	PUNCT
cjfa-38789	395	11	53–66	53–66	NUM
cjfa-38789	395	12	.	.	PUNCT
cjfa-38789	395	13	http://dx.doi.org/10.12775/cjfa.2021.003	http://dx.doi.org/10.12775/cjfa.2021.003	NOUN
cjfa-38789	395	14	.	.	PUNCT
cjfa-38789	396	1	sanusi	sanusi	PROPN
cjfa-38789	396	2	,	,	PUNCT
cjfa-38789	396	3	z.m	z.m	PROPN
cjfa-38789	396	4	.	.	PROPN
cjfa-38789	396	5	,	,	PUNCT
cjfa-38789	396	6	&	&	CCONJ
cjfa-38789	396	7	mohamed	mohamed	PROPN
cjfa-38789	396	8	,	,	PUNCT
cjfa-38789	396	9	n.	n.	PROPN
cjfa-38789	396	10	(	(	PUNCT
cjfa-38789	396	11	2015	2015	NUM
cjfa-38789	396	12	)	)	PUNCT
cjfa-38789	396	13	.	.	PUNCT
cjfa-38789	397	1	effects	effect	NOUN
cjfa-38789	397	2	of	of	ADP
cjfa-38789	397	3	internal	internal	ADJ
cjfa-38789	397	4	controls	control	NOUN
cjfa-38789	397	5	,	,	PUNCT
cjfa-38789	397	6	fraud	fraud	NOUN
cjfa-38789	397	7	motives	motive	NOUN
cjfa-38789	397	8	and	and	CCONJ
cjfa-38789	397	9	experience	experience	NOUN
cjfa-38789	397	10	in	in	ADP
cjfa-38789	397	11	assessing	assess	VERB
cjfa-38789	397	12	the	the	DET
cjfa-38789	397	13	likelihood	likelihood	NOUN
cjfa-38789	397	14	of	of	ADP
cjfa-38789	397	15	fraud	fraud	NOUN
cjfa-38789	397	16	risk	risk	NOUN
cjfa-38789	397	17	.	.	PUNCT
cjfa-38789	398	1	journal	journal	PROPN
cjfa-38789	398	2	of	of	ADP
cjfa-38789	398	3	economics	economics	PROPN
cjfa-38789	398	4	business	business	NOUN
cjfa-38789	398	5	and	and	CCONJ
cjfa-38789	398	6	management	management	NOUN
cjfa-38789	398	7	,	,	PUNCT
cjfa-38789	398	8	3(2	3(2	NUM
cjfa-38789	398	9	)	)	PUNCT
cjfa-38789	398	10	,	,	PUNCT
cjfa-38789	398	11	194–200	194–200	NUM
cjfa-38789	398	12	.	.	PUNCT
cjfa-38789	399	1	http://dx.doi.org/10.7763/joebm.2015.v3.179	http://dx.doi.org/10.7763/joebm.2015.v3.179	NOUN
cjfa-38789	399	2	.	.	PUNCT
cjfa-38789	400	1	zager	zager	PROPN
cjfa-38789	400	2	,	,	PUNCT
cjfa-38789	400	3	l.	l.	PROPN
cjfa-38789	400	4	,	,	PUNCT
cjfa-38789	400	5	malis	malis	PROPN
cjfa-38789	400	6	,	,	PUNCT
cjfa-38789	400	7	s.s	s.s	PROPN
cjfa-38789	400	8	.	.	PROPN
cjfa-38789	400	9	,	,	PUNCT
cjfa-38789	400	10	&	&	CCONJ
cjfa-38789	400	11	novak	novak	PROPN
cjfa-38789	400	12	,	,	PUNCT
cjfa-38789	400	13	a.	a.	NOUN
cjfa-38789	400	14	(	(	PUNCT
cjfa-38789	400	15	2016	2016	NUM
cjfa-38789	400	16	)	)	PUNCT
cjfa-38789	400	17	.	.	PUNCT
cjfa-38789	401	1	the	the	DET
cjfa-38789	401	2	role	role	NOUN
cjfa-38789	401	3	and	and	CCONJ
cjfa-38789	401	4	responsibility	responsibility	NOUN
cjfa-38789	401	5	of	of	ADP
cjfa-38789	401	6	auditors	auditor	NOUN
cjfa-38789	401	7	in	in	ADP
cjfa-38789	401	8	prevention	prevention	NOUN
cjfa-38789	401	9	and	and	CCONJ
cjfa-38789	401	10	detection	detection	NOUN
cjfa-38789	401	11	of	of	ADP
cjfa-38789	401	12	fraudulent	fraudulent	ADJ
cjfa-38789	401	13	financial	financial	ADJ
cjfa-38789	401	14	reporting	reporting	NOUN
cjfa-38789	401	15	.	.	PUNCT
cjfa-38789	402	1	procedia	procedia	ADJ
cjfa-38789	402	2	economics	economic	NOUN
cjfa-38789	402	3	and	and	CCONJ
cjfa-38789	402	4	finance	finance	NOUN
cjfa-38789	402	5	,	,	PUNCT
cjfa-38789	402	6	39	39	NUM
cjfa-38789	402	7	,	,	PUNCT
cjfa-38789	402	8	693–700	693–700	NUM
cjfa-38789	402	9	.	.	PUNCT
cjfa-38789	403	1	http://dx.doi.org/10.1016/s2212-5671	http://dx.doi.org/10.1016/s2212-5671	NOUN
cjfa-38789	403	2	.	.	PUNCT
cjfa-38789	404	1	zalata	zalata	PROPN
cjfa-38789	404	2	,	,	PUNCT
cjfa-38789	404	3	a.m.	a.m.	ADV
cjfa-38789	404	4	,	,	PUNCT
cjfa-38789	404	5	tauringana	tauringana	PROPN
cjfa-38789	404	6	,	,	PUNCT
cjfa-38789	404	7	v.	v.	PROPN
cjfa-38789	404	8	,	,	PUNCT
cjfa-38789	404	9	&	&	CCONJ
cjfa-38789	404	10	tingbani	tingbani	PROPN
cjfa-38789	404	11	,	,	PUNCT
cjfa-38789	404	12	i.	i.	PROPN
cjfa-38789	404	13	(	(	PUNCT
cjfa-38789	404	14	2018	2018	NUM
cjfa-38789	404	15	)	)	PUNCT
cjfa-38789	404	16	.	.	PUNCT
cjfa-38789	405	1	audit	audit	NOUN
cjfa-38789	405	2	committee	committee	PROPN
cjfa-38789	405	3	financial	financial	ADJ
cjfa-38789	405	4	expertise	expertise	NOUN
cjfa-38789	405	5	,	,	PUNCT
cjfa-38789	405	6	gender	gender	NOUN
cjfa-38789	405	7	,	,	PUNCT
cjfa-38789	405	8	and	and	CCONJ
cjfa-38789	405	9	earnings	earning	NOUN
cjfa-38789	405	10	management	management	NOUN
cjfa-38789	405	11	:	:	PUNCT
cjfa-38789	405	12	does	do	VERB
cjfa-38789	405	13	the	the	DET
cjfa-38789	405	14	gender	gender	NOUN
cjfa-38789	405	15	of	of	ADP
cjfa-38789	405	16	the	the	DET
cjfa-38789	405	17	financial	financial	ADJ
cjfa-38789	405	18	expert	expert	NOUN
cjfa-38789	405	19	matter	matter	NOUN
cjfa-38789	405	20	?	?	PUNCT
cjfa-38789	406	1	international	international	ADJ
cjfa-38789	406	2	review	review	NOUN
cjfa-38789	406	3	of	of	ADP
cjfa-38789	406	4	financial	financial	ADJ
cjfa-38789	406	5	analysis	analysis	NOUN
cjfa-38789	406	6	,	,	PUNCT
cjfa-38789	406	7	55	55	NUM
cjfa-38789	406	8	,	,	PUNCT
cjfa-38789	406	9	170–183	170–183	NUM
cjfa-38789	406	10	.	.	PUNCT
cjfa-38789	407	1	http://dx.doi.org/10.1016/j	http://dx.doi.org/10.1016/j	PROPN
cjfa-38789	407	2	.	.	PROPN
cjfa-38789	407	3	irfa.2017.11.002	irfa.2017.11.002	NOUN
cjfa-38789	407	4	.	.	PUNCT
cjfa-38789	408	1	zeng	zeng	PROPN
cjfa-38789	408	2	,	,	PUNCT
cjfa-38789	408	3	h.	h.	PROPN
cjfa-38789	408	4	,	,	PUNCT
cjfa-38789	408	5	yang	yang	PROPN
cjfa-38789	408	6	,	,	PUNCT
cjfa-38789	408	7	l.	l.	PROPN
cjfa-38789	408	8	,	,	PUNCT
cjfa-38789	408	9	&	&	CCONJ
cjfa-38789	408	10	shi	shi	PROPN
cjfa-38789	408	11	,	,	PUNCT
cjfa-38789	408	12	j.	j.	PROPN
cjfa-38789	408	13	(	(	PUNCT
cjfa-38789	408	14	2020	2020	NUM
cjfa-38789	408	15	)	)	PUNCT
cjfa-38789	408	16	.	.	PUNCT
cjfa-38789	409	1	does	do	AUX
cjfa-38789	409	2	the	the	DET
cjfa-38789	409	3	supervisory	supervisory	ADJ
cjfa-38789	409	4	ability	ability	NOUN
cjfa-38789	409	5	of	of	ADP
cjfa-38789	409	6	internal	internal	ADJ
cjfa-38789	409	7	audit	audit	NOUN
cjfa-38789	409	8	executives	executive	NOUN
cjfa-38789	409	9	affect	affect	VERB
cjfa-38789	409	10	the	the	DET
cjfa-38789	409	11	occurrence	occurrence	NOUN
cjfa-38789	409	12	of	of	ADP
cjfa-38789	409	13	corporate	corporate	ADJ
cjfa-38789	409	14	fraud	fraud	NOUN
cjfa-38789	409	15	?	?	PUNCT
cjfa-38789	410	1	evidence	evidence	NOUN
cjfa-38789	410	2	from	from	ADP
cjfa-38789	410	3	small	small	ADJ
cjfa-38789	410	4	and	and	CCONJ
cjfa-38789	410	5	mediumsized	mediumsized	ADJ
cjfa-38789	410	6	listed	list	VERB
cjfa-38789	410	7	enterprises	enterprise	NOUN
cjfa-38789	410	8	in	in	ADP
cjfa-38789	410	9	china	china	PROPN
cjfa-38789	410	10	.	.	PUNCT
cjfa-38789	411	1	international	international	ADJ
cjfa-38789	411	2	journal	journal	PROPN
cjfa-38789	411	3	of	of	ADP
cjfa-38789	411	4	accounting	accounting	PROPN
cjfa-38789	411	5	&	&	CCONJ
cjfa-38789	411	6	information	information	PROPN
cjfa-38789	411	7	management	management	NOUN
cjfa-38789	411	8	,	,	PUNCT
cjfa-38789	411	9	29(1	29(1	NUM
cjfa-38789	411	10	)	)	PUNCT
cjfa-38789	411	11	,	,	PUNCT
cjfa-38789	411	12	1–26	1–26	NOUN
cjfa-38789	411	13	.	.	PUNCT
cjfa-38789	412	1	http://dx.doi.org/10.1108/ijaim-02-2020-0020	http://dx.doi.org/10.1108/ijaim-02-2020-0020	PROPN
cjfa-38789	412	2	.	.	PUNCT