id	sid	tid	token	lemma	pos
cjfa-57637	1	1	4747copernican	4747copernican	NUM
cjfa-57637	1	2	journal	journal	NOUN
cjfa-57637	1	3	of	of	ADP
cjfa-57637	1	4	finance	finance	PROPN
cjfa-57637	1	5	&	&	CCONJ
cjfa-57637	1	6	accounting	accounting	PROPN
cjfa-57637	1	7	e	e	PROPN
cjfa-57637	1	8	-	-	PROPN
cjfa-57637	1	9	issn	issn	PROPN
cjfa-57637	1	10	2300	2300	NUM
cjfa-57637	1	11	-	-	SYM
cjfa-57637	1	12	3065	3065	NUM
cjfa-57637	1	13	p	p	PROPN
cjfa-57637	1	14	-	-	PUNCT
cjfa-57637	1	15	issn	issn	PROPN
cjfa-57637	1	16	2300	2300	NUM
cjfa-57637	1	17	-	-	SYM
cjfa-57637	1	18	12402024	12402024	NUM
cjfa-57637	1	19	,	,	PUNCT
cjfa-57637	1	20	volume	volume	NOUN
cjfa-57637	1	21	13	13	NUM
cjfa-57637	1	22	,	,	PUNCT
cjfa-57637	1	23	issue	issue	VERB
cjfa-57637	1	24	3	3	NUM
cjfa-57637	1	25	date	date	NOUN
cjfa-57637	1	26	of	of	ADP
cjfa-57637	1	27	submission	submission	NOUN
cjfa-57637	1	28	:	:	PUNCT
cjfa-57637	1	29	july	july	PROPN
cjfa-57637	1	30	1	1	NUM
cjfa-57637	1	31	,	,	PUNCT
cjfa-57637	1	32	2024	2024	NUM
cjfa-57637	1	33	;	;	PUNCT
cjfa-57637	1	34	date	date	NOUN
cjfa-57637	1	35	of	of	ADP
cjfa-57637	1	36	acceptance	acceptance	NOUN
cjfa-57637	1	37	:	:	PUNCT
cjfa-57637	1	38	september	september	PROPN
cjfa-57637	1	39	2	2	NUM
cjfa-57637	1	40	,	,	PUNCT
cjfa-57637	1	41	2024	2024	NUM
cjfa-57637	1	42	.	.	PUNCT
cjfa-57637	2	1	*	*	PUNCT
cjfa-57637	2	2	contact	contact	NOUN
cjfa-57637	2	3	information	information	NOUN
cjfa-57637	2	4	:	:	PUNCT
cjfa-57637	2	5	olumoh.yusuf@gmail.com	olumoh.yusuf@gmail.com	X
cjfa-57637	2	6	,	,	PUNCT
cjfa-57637	2	7	faculty	faculty	NOUN
cjfa-57637	2	8	of	of	ADP
cjfa-57637	2	9	management	management	NOUN
cjfa-57637	2	10	and	and	CCONJ
cjfa-57637	2	11	social	social	ADJ
cjfa-57637	2	12	sciences	science	NOUN
cjfa-57637	2	13	,	,	PUNCT
cjfa-57637	2	14	department	department	NOUN
cjfa-57637	2	15	of	of	ADP
cjfa-57637	2	16	accounting	accounting	NOUN
cjfa-57637	2	17	and	and	CCONJ
cjfa-57637	2	18	finance	finance	NOUN
cjfa-57637	2	19	,	,	PUNCT
cjfa-57637	2	20	kwara	kwara	PROPN
cjfa-57637	2	21	state	state	PROPN
cjfa-57637	2	22	university	university	PROPN
cjfa-57637	2	23	,	,	PUNCT
cjfa-57637	2	24	malete	malete	NOUN
cjfa-57637	2	25	,	,	PUNCT
cjfa-57637	2	26	nigeria	nigeria	PROPN
cjfa-57637	2	27	,	,	PUNCT
cjfa-57637	2	28	phone	phone	NOUN
cjfa-57637	2	29	:	:	PUNCT
cjfa-57637	2	30	+2347032508205	+2347032508205	PROPN
cjfa-57637	2	31	;	;	PUNCT
cjfa-57637	2	32	orcid	orcid	PROPN
cjfa-57637	3	1	i	i	NOUN
cjfa-57637	3	2	d	d	PROPN
cjfa-57637	3	3	:	:	PUNCT
cjfa-57637	3	4	https://orcid.org/0009-0005-9789-2651	https://orcid.org/0009-0005-9789-2651	PROPN
cjfa-57637	3	5	olumoh	olumoh	PROPN
cjfa-57637	3	6	,	,	PUNCT
cjfa-57637	3	7	y.a	y.a	PROPN
cjfa-57637	3	8	.	.	PROPN
cjfa-57637	3	9	(	(	PUNCT
cjfa-57637	3	10	2024	2024	NUM
cjfa-57637	3	11	)	)	PUNCT
cjfa-57637	3	12	.	.	PUNCT
cjfa-57637	4	1	accounting	accounting	NOUN
cjfa-57637	4	2	controls	control	NOUN
cjfa-57637	4	3	and	and	CCONJ
cjfa-57637	4	4	quality	quality	NOUN
cjfa-57637	4	5	of	of	ADP
cjfa-57637	4	6	financial	financial	ADJ
cjfa-57637	4	7	reporting	reporting	NOUN
cjfa-57637	4	8	.	.	PUNCT
cjfa-57637	5	1	copernican	copernican	PROPN
cjfa-57637	5	2	journal	journal	PROPN
cjfa-57637	5	3	of	of	ADP
cjfa-57637	5	4	finance	finance	PROPN
cjfa-57637	5	5	&	&	CCONJ
cjfa-57637	5	6	accounting	accounting	PROPN
cjfa-57637	5	7	,	,	PUNCT
cjfa-57637	5	8	13(3	13(3	NUM
cjfa-57637	5	9	)	)	PUNCT
cjfa-57637	5	10	,	,	PUNCT
cjfa-57637	5	11	47–65	47–65	NUM
cjfa-57637	5	12	.	.	PUNCT
cjfa-57637	6	1	http://dx.doi.org/10.12775/cjfa.2024.013	http://dx.doi.org/10.12775/cjfa.2024.013	PROPN
cjfa-57637	6	2	yusuf	yusuf	PROPN
cjfa-57637	6	3	alabi	alabi	PROPN
cjfa-57637	6	4	olumoh	olumoh	PROPN
cjfa-57637	6	5	*	*	PUNCT
cjfa-57637	6	6	kwara	kwara	PROPN
cjfa-57637	6	7	state	state	PROPN
cjfa-57637	6	8	university	university	PROPN
cjfa-57637	6	9	accounting	accounting	NOUN
cjfa-57637	6	10	controls	control	NOUN
cjfa-57637	6	11	and	and	CCONJ
cjfa-57637	6	12	quality	quality	NOUN
cjfa-57637	6	13	of	of	ADP
cjfa-57637	6	14	financial	financial	ADJ
cjfa-57637	6	15	reporting	reporting	NOUN
cjfa-57637	6	16	keywords	keyword	NOUN
cjfa-57637	6	17	:	:	PUNCT
cjfa-57637	6	18	accounting	accounting	NOUN
cjfa-57637	6	19	controls	control	NOUN
cjfa-57637	6	20	,	,	PUNCT
cjfa-57637	6	21	detective	detective	NOUN
cjfa-57637	6	22	controls	control	NOUN
cjfa-57637	6	23	,	,	PUNCT
cjfa-57637	6	24	preventive	preventive	ADJ
cjfa-57637	6	25	controls	control	NOUN
cjfa-57637	6	26	,	,	PUNCT
cjfa-57637	6	27	corrective	corrective	ADJ
cjfa-57637	6	28	controls	control	NOUN
cjfa-57637	6	29	,	,	PUNCT
cjfa-57637	6	30	financial	financial	ADJ
cjfa-57637	6	31	reporting	reporting	NOUN
cjfa-57637	6	32	quality	quality	NOUN
cjfa-57637	6	33	.	.	PUNCT
cjfa-57637	7	1	j	j	PROPN
cjfa-57637	7	2	e	e	PROPN
cjfa-57637	7	3	l	l	PROPN
cjfa-57637	7	4	classification	classification	NOUN
cjfa-57637	7	5	:	:	PUNCT
cjfa-57637	7	6	m41	m41	NUM
cjfa-57637	7	7	,	,	PUNCT
cjfa-57637	7	8	m40	m40	PROPN
cjfa-57637	7	9	.	.	PUNCT
cjfa-57637	8	1	abstract	abstract	PROPN
cjfa-57637	8	2	:	:	PUNCT
cjfa-57637	8	3	the	the	DET
cjfa-57637	8	4	research	research	NOUN
cjfa-57637	8	5	objective	objective	NOUN
cjfa-57637	8	6	of	of	ADP
cjfa-57637	8	7	the	the	DET
cjfa-57637	8	8	study	study	NOUN
cjfa-57637	8	9	is	be	AUX
cjfa-57637	8	10	to	to	PART
cjfa-57637	8	11	examine	examine	VERB
cjfa-57637	8	12	the	the	DET
cjfa-57637	8	13	impact	impact	NOUN
cjfa-57637	8	14	of	of	ADP
cjfa-57637	8	15	accounting	accounting	NOUN
cjfa-57637	8	16	controls	control	NOUN
cjfa-57637	8	17	on	on	ADP
cjfa-57637	8	18	the	the	DET
cjfa-57637	8	19	quality	quality	NOUN
cjfa-57637	8	20	of	of	ADP
cjfa-57637	8	21	financial	financial	ADJ
cjfa-57637	8	22	reporting	reporting	NOUN
cjfa-57637	8	23	within	within	ADP
cjfa-57637	8	24	microfinance	microfinance	NOUN
cjfa-57637	8	25	banks	bank	NOUN
cjfa-57637	8	26	(	(	PUNCT
cjfa-57637	8	27	mfbs	mfbs	PROPN
cjfa-57637	8	28	)	)	PUNCT
cjfa-57637	8	29	located	locate	VERB
cjfa-57637	8	30	in	in	ADP
cjfa-57637	8	31	kwara	kwara	PROPN
cjfa-57637	8	32	state	state	PROPN
cjfa-57637	8	33	,	,	PUNCT
cjfa-57637	8	34	nigeria	nigeria	PROPN
cjfa-57637	8	35	.	.	PUNCT
cjfa-57637	9	1	a	a	DET
cjfa-57637	9	2	cross	cross	ADJ
cjfa-57637	9	3	-	-	ADJ
cjfa-57637	9	4	sectional	sectional	ADJ
cjfa-57637	9	5	survey	survey	NOUN
cjfa-57637	9	6	methodology	methodology	NOUN
cjfa-57637	9	7	was	be	AUX
cjfa-57637	9	8	utilized	utilize	VERB
cjfa-57637	9	9	in	in	ADP
cjfa-57637	9	10	this	this	DET
cjfa-57637	9	11	research	research	NOUN
cjfa-57637	9	12	,	,	PUNCT
cjfa-57637	9	13	involving	involve	VERB
cjfa-57637	9	14	a	a	DET
cjfa-57637	9	15	total	total	NOUN
cjfa-57637	9	16	of	of	ADP
cjfa-57637	9	17	216	216	NUM
cjfa-57637	9	18	stakeholders	stakeholder	NOUN
cjfa-57637	9	19	from	from	ADP
cjfa-57637	9	20	all	all	DET
cjfa-57637	9	21	27	27	NUM
cjfa-57637	9	22	licensed	licensed	ADJ
cjfa-57637	9	23	mfbs	mfbs	NOUN
cjfa-57637	9	24	.	.	PUNCT
cjfa-57637	10	1	the	the	DET
cjfa-57637	10	2	study	study	NOUN
cjfa-57637	10	3	drew	draw	VERB
cjfa-57637	10	4	upon	upon	SCONJ
cjfa-57637	10	5	primary	primary	ADJ
cjfa-57637	10	6	data	datum	NOUN
cjfa-57637	10	7	obtained	obtain	VERB
cjfa-57637	10	8	from	from	ADP
cjfa-57637	10	9	a	a	DET
cjfa-57637	10	10	selected	select	VERB
cjfa-57637	10	11	group	group	NOUN
cjfa-57637	10	12	of	of	ADP
cjfa-57637	10	13	140	140	NUM
cjfa-57637	10	14	stakeholders	stakeholder	NOUN
cjfa-57637	10	15	within	within	ADP
cjfa-57637	10	16	the	the	DET
cjfa-57637	10	17	mfb	mfb	NOUN
cjfa-57637	10	18	industry	industry	NOUN
cjfa-57637	10	19	in	in	ADP
cjfa-57637	10	20	kwara	kwara	PROPN
cjfa-57637	10	21	state	state	PROPN
cjfa-57637	10	22	,	,	PUNCT
cjfa-57637	10	23	nigeria	nigeria	PROPN
cjfa-57637	10	24	,	,	PUNCT
cjfa-57637	10	25	utilizing	utilize	VERB
cjfa-57637	10	26	random	random	ADJ
cjfa-57637	10	27	and	and	CCONJ
cjfa-57637	10	28	stratified	stratified	ADJ
cjfa-57637	10	29	sampling	sampling	NOUN
cjfa-57637	10	30	methods	method	NOUN
cjfa-57637	10	31	.	.	PUNCT
cjfa-57637	11	1	the	the	DET
cjfa-57637	11	2	data	data	NOUN
cjfa-57637	11	3	analysis	analysis	NOUN
cjfa-57637	11	4	was	be	AUX
cjfa-57637	11	5	conducted	conduct	VERB
cjfa-57637	11	6	using	use	VERB
cjfa-57637	11	7	descriptive	descriptive	ADJ
cjfa-57637	11	8	and	and	CCONJ
cjfa-57637	11	9	inferential	inferential	ADJ
cjfa-57637	11	10	statistics	statistic	NOUN
cjfa-57637	11	11	employing	employ	VERB
cjfa-57637	11	12	the	the	DET
cjfa-57637	11	13	partial	partial	ADJ
cjfa-57637	11	14	least	least	ADJ
cjfa-57637	11	15	square	square	ADJ
cjfa-57637	11	16	structural	structural	ADJ
cjfa-57637	11	17	equation	equation	NOUN
cjfa-57637	11	18	modelling	model	VERB
cjfa-57637	11	19	technique	technique	NOUN
cjfa-57637	11	20	.	.	PUNCT
cjfa-57637	12	1	the	the	DET
cjfa-57637	12	2	results	result	NOUN
cjfa-57637	12	3	of	of	ADP
cjfa-57637	12	4	the	the	DET
cjfa-57637	12	5	study	study	NOUN
cjfa-57637	12	6	reveal	reveal	VERB
cjfa-57637	12	7	that	that	SCONJ
cjfa-57637	12	8	both	both	CCONJ
cjfa-57637	12	9	detective	detective	ADJ
cjfa-57637	12	10	and	and	CCONJ
cjfa-57637	12	11	corrective	corrective	ADJ
cjfa-57637	12	12	controls	control	NOUN
cjfa-57637	12	13	have	have	VERB
cjfa-57637	12	14	a	a	DET
cjfa-57637	12	15	significant	significant	ADJ
cjfa-57637	12	16	positive	positive	ADJ
cjfa-57637	12	17	effect	effect	NOUN
cjfa-57637	12	18	on	on	ADP
cjfa-57637	12	19	the	the	DET
cjfa-57637	12	20	financial	financial	ADJ
cjfa-57637	12	21	reporting	reporting	NOUN
cjfa-57637	12	22	quality	quality	NOUN
cjfa-57637	12	23	of	of	ADP
cjfa-57637	12	24	mfbs	mfbs	NOUN
cjfa-57637	12	25	in	in	ADP
cjfa-57637	12	26	the	the	DET
cjfa-57637	12	27	area	area	NOUN
cjfa-57637	12	28	,	,	PUNCT
cjfa-57637	12	29	while	while	SCONJ
cjfa-57637	12	30	preventive	preventive	ADJ
cjfa-57637	12	31	controls	control	NOUN
cjfa-57637	12	32	do	do	AUX
cjfa-57637	12	33	not	not	PART
cjfa-57637	12	34	exhibit	exhibit	VERB
cjfa-57637	12	35	a	a	DET
cjfa-57637	12	36	significant	significant	ADJ
cjfa-57637	12	37	impact	impact	NOUN
cjfa-57637	12	38	on	on	ADP
cjfa-57637	12	39	financial	financial	ADJ
cjfa-57637	12	40	reporting	reporting	NOUN
cjfa-57637	12	41	quality	quality	NOUN
cjfa-57637	12	42	at	at	ADP
cjfa-57637	12	43	a	a	DET
cjfa-57637	12	44	5	5	NUM
cjfa-57637	12	45	%	%	NOUN
cjfa-57637	12	46	level	level	NOUN
cjfa-57637	12	47	of	of	ADP
cjfa-57637	12	48	significance	significance	NOUN
cjfa-57637	12	49	.	.	PUNCT
cjfa-57637	13	1	this	this	DET
cjfa-57637	13	2	study	study	NOUN
cjfa-57637	13	3	concludes	conclude	VERB
cjfa-57637	13	4	that	that	SCONJ
cjfa-57637	13	5	accounting	accounting	NOUN
cjfa-57637	13	6	controls	control	NOUN
cjfa-57637	13	7	,	,	PUNCT
cjfa-57637	13	8	particularly	particularly	ADV
cjfa-57637	13	9	corrective	corrective	ADJ
cjfa-57637	13	10	and	and	CCONJ
cjfa-57637	13	11	detective	detective	ADJ
cjfa-57637	13	12	controls	control	NOUN
cjfa-57637	13	13	,	,	PUNCT
cjfa-57637	13	14	play	play	VERB
cjfa-57637	13	15	a	a	DET
cjfa-57637	13	16	crucial	crucial	ADJ
cjfa-57637	13	17	role	role	NOUN
cjfa-57637	13	18	in	in	ADP
cjfa-57637	13	19	enhancing	enhance	VERB
cjfa-57637	13	20	the	the	DET
cjfa-57637	13	21	quality	quality	NOUN
cjfa-57637	13	22	and	and	CCONJ
cjfa-57637	13	23	reliability	reliability	NOUN
cjfa-57637	13	24	of	of	ADP
cjfa-57637	13	25	financial	financial	ADJ
cjfa-57637	13	26	reporting	reporting	NOUN
cjfa-57637	13	27	in	in	ADP
cjfa-57637	13	28	microfinance	microfinance	NOUN
cjfa-57637	13	29	banks	bank	NOUN
cjfa-57637	13	30	,	,	PUNCT
cjfa-57637	13	31	while	while	SCONJ
cjfa-57637	13	32	the	the	DET
cjfa-57637	13	33	impact	impact	NOUN
cjfa-57637	13	34	of	of	ADP
cjfa-57637	13	35	preventive	preventive	ADJ
cjfa-57637	13	36	controls	control	NOUN
cjfa-57637	13	37	remains	remain	VERB
cjfa-57637	13	38	less	less	ADV
cjfa-57637	13	39	significant	significant	ADJ
cjfa-57637	13	40	,	,	PUNCT
cjfa-57637	13	41	with	with	ADP
cjfa-57637	13	42	insights	insight	NOUN
cjfa-57637	13	43	into	into	ADP
cjfa-57637	13	44	the	the	DET
cjfa-57637	13	45	implications	implication	NOUN
cjfa-57637	13	46	of	of	ADP
cjfa-57637	13	47	these	these	DET
cjfa-57637	13	48	findings	finding	NOUN
cjfa-57637	13	49	and	and	CCONJ
cjfa-57637	13	50	offers	offer	VERB
cjfa-57637	13	51	recommendations	recommendation	NOUN
cjfa-57637	13	52	for	for	ADP
cjfa-57637	13	53	improving	improve	VERB
cjfa-57637	13	54	financial	financial	ADJ
cjfa-57637	13	55	reporting	reporting	NOUN
cjfa-57637	13	56	practices	practice	NOUN
cjfa-57637	13	57	in	in	ADP
cjfa-57637	13	58	mfbs	mfbs	NOUN
cjfa-57637	13	59	.	.	PUNCT
cjfa-57637	14	1	microfinance	microfinance	NOUN
cjfa-57637	14	2	institutions	institution	NOUN
cjfa-57637	14	3	should	should	AUX
cjfa-57637	14	4	continue	continue	VERB
cjfa-57637	14	5	to	to	PART
cjfa-57637	14	6	invest	invest	VERB
cjfa-57637	14	7	in	in	ADP
cjfa-57637	14	8	robust	robust	ADJ
cjfa-57637	14	9	corrective	corrective	ADJ
cjfa-57637	14	10	and	and	CCONJ
cjfa-57637	14	11	detective	detective	ADJ
cjfa-57637	14	12	controls	control	NOUN
cjfa-57637	14	13	to	to	PART
cjfa-57637	14	14	enhance	enhance	VERB
cjfa-57637	14	15	yusuf	yusuf	PROPN
cjfa-57637	14	16	alabi	alabi	NOUN
cjfa-57637	14	17	olumoh4848	olumoh4848	PROPN
cjfa-57637	14	18	their	their	PRON
cjfa-57637	14	19	ability	ability	NOUN
cjfa-57637	14	20	to	to	PART
cjfa-57637	14	21	detect	detect	VERB
cjfa-57637	14	22	and	and	CCONJ
cjfa-57637	14	23	rectify	rectify	VERB
cjfa-57637	14	24	errors	error	NOUN
cjfa-57637	14	25	and	and	CCONJ
cjfa-57637	14	26	fraudulent	fraudulent	ADJ
cjfa-57637	14	27	activities	activity	NOUN
cjfa-57637	14	28	in	in	ADP
cjfa-57637	14	29	financial	financial	ADJ
cjfa-57637	14	30	reporting	reporting	NOUN
cjfa-57637	14	31	processes	process	NOUN
cjfa-57637	14	32	.	.	PUNCT
cjfa-57637	15	1	this	this	DET
cjfa-57637	15	2	investment	investment	NOUN
cjfa-57637	15	3	should	should	AUX
cjfa-57637	15	4	include	include	VERB
cjfa-57637	15	5	regular	regular	ADJ
cjfa-57637	15	6	reconciliation	reconciliation	NOUN
cjfa-57637	15	7	procedures	procedure	NOUN
cjfa-57637	15	8	,	,	PUNCT
cjfa-57637	15	9	comprehensive	comprehensive	ADJ
cjfa-57637	15	10	audits	audits	NOUN
cjfa-57637	15	11	,	,	PUNCT
cjfa-57637	15	12	and	and	CCONJ
cjfa-57637	15	13	the	the	DET
cjfa-57637	15	14	use	use	NOUN
cjfa-57637	15	15	of	of	ADP
cjfa-57637	15	16	advanced	advanced	ADJ
cjfa-57637	15	17	fraud	fraud	NOUN
cjfa-57637	15	18	detection	detection	NOUN
cjfa-57637	15	19	techniques	technique	NOUN
cjfa-57637	15	20	.	.	PUNCT
cjfa-57637	15	21	 	 	SPACE
cjfa-57637	15	22	introduction	introduction	NOUN
cjfa-57637	15	23	 	 	SPACE
cjfa-57637	15	24	introduction	introduction	NOUN
cjfa-57637	15	25	globally	globally	ADV
cjfa-57637	15	26	,	,	PUNCT
cjfa-57637	15	27	microfinance	microfinance	NOUN
cjfa-57637	15	28	banks	bank	NOUN
cjfa-57637	15	29	play	play	VERB
cjfa-57637	15	30	a	a	DET
cjfa-57637	15	31	vital	vital	ADJ
cjfa-57637	15	32	role	role	NOUN
cjfa-57637	15	33	in	in	ADP
cjfa-57637	15	34	serving	serve	VERB
cjfa-57637	15	35	underserved	underserved	ADJ
cjfa-57637	15	36	populations	population	NOUN
cjfa-57637	15	37	,	,	PUNCT
cjfa-57637	15	38	relying	rely	VERB
cjfa-57637	15	39	on	on	ADP
cjfa-57637	15	40	robust	robust	ADJ
cjfa-57637	15	41	accounting	accounting	NOUN
cjfa-57637	15	42	controls	control	NOUN
cjfa-57637	15	43	for	for	ADP
cjfa-57637	15	44	sustainable	sustainable	ADJ
cjfa-57637	15	45	operations	operation	NOUN
cjfa-57637	15	46	(	(	PUNCT
cjfa-57637	15	47	musa	musa	NOUN
cjfa-57637	15	48	,	,	PUNCT
cjfa-57637	15	49	ajibade	ajibade	PROPN
cjfa-57637	15	50	,	,	PUNCT
cjfa-57637	15	51	shogo	shogo	PROPN
cjfa-57637	15	52	&	&	CCONJ
cjfa-57637	15	53	eo	eo	PROPN
cjfa-57637	15	54	,	,	PUNCT
cjfa-57637	15	55	2023	2023	NUM
cjfa-57637	15	56	)	)	PUNCT
cjfa-57637	15	57	.	.	PUNCT
cjfa-57637	16	1	these	these	DET
cjfa-57637	16	2	controls	control	NOUN
cjfa-57637	16	3	ensure	ensure	VERB
cjfa-57637	16	4	financial	financial	ADJ
cjfa-57637	16	5	reporting	reporting	NOUN
cjfa-57637	16	6	accuracy	accuracy	NOUN
cjfa-57637	16	7	and	and	CCONJ
cjfa-57637	16	8	integrity	integrity	NOUN
cjfa-57637	16	9	,	,	PUNCT
cjfa-57637	16	10	crucial	crucial	ADJ
cjfa-57637	16	11	for	for	ADP
cjfa-57637	16	12	asset	asset	NOUN
cjfa-57637	16	13	protection	protection	NOUN
cjfa-57637	16	14	,	,	PUNCT
cjfa-57637	16	15	regulatory	regulatory	ADJ
cjfa-57637	16	16	compliance	compliance	NOUN
cjfa-57637	16	17	,	,	PUNCT
cjfa-57637	16	18	and	and	CCONJ
cjfa-57637	16	19	reliable	reliable	ADJ
cjfa-57637	16	20	monetary	monetary	ADJ
cjfa-57637	16	21	disclosures	disclosure	NOUN
cjfa-57637	16	22	in	in	ADP
cjfa-57637	16	23	microfinance	microfinance	NOUN
cjfa-57637	16	24	institutions	institution	NOUN
cjfa-57637	16	25	(	(	PUNCT
cjfa-57637	16	26	oppong	oppong	ADJ
cjfa-57637	16	27	,	,	PUNCT
cjfa-57637	16	28	atchulo	atchulo	PROPN
cjfa-57637	16	29	,	,	PUNCT
cjfa-57637	16	30	fofack	fofack	PROPN
cjfa-57637	16	31	&	&	CCONJ
cjfa-57637	16	32	afonope	afonope	PROPN
cjfa-57637	16	33	,	,	PUNCT
cjfa-57637	16	34	2024	2024	NUM
cjfa-57637	16	35	)	)	PUNCT
cjfa-57637	16	36	.	.	PUNCT
cjfa-57637	17	1	in	in	ADP
cjfa-57637	17	2	advanced	advanced	ADJ
cjfa-57637	17	3	economies	economy	NOUN
cjfa-57637	17	4	,	,	PUNCT
cjfa-57637	17	5	financial	financial	ADJ
cjfa-57637	17	6	institutions	institution	NOUN
cjfa-57637	17	7	employ	employ	VERB
cjfa-57637	17	8	advanced	advanced	ADJ
cjfa-57637	17	9	technologies	technology	NOUN
cjfa-57637	17	10	and	and	CCONJ
cjfa-57637	17	11	stringent	stringent	ADJ
cjfa-57637	17	12	regulations	regulation	NOUN
cjfa-57637	17	13	to	to	PART
cjfa-57637	17	14	maintain	maintain	VERB
cjfa-57637	17	15	high	high	ADJ
cjfa-57637	17	16	reporting	reporting	NOUN
cjfa-57637	17	17	standards	standard	NOUN
cjfa-57637	17	18	,	,	PUNCT
cjfa-57637	17	19	mitigate	mitigate	VERB
cjfa-57637	17	20	risks	risk	NOUN
cjfa-57637	17	21	,	,	PUNCT
cjfa-57637	17	22	prevent	prevent	NOUN
cjfa-57637	17	23	fraud	fraud	NOUN
cjfa-57637	17	24	,	,	PUNCT
cjfa-57637	17	25	and	and	CCONJ
cjfa-57637	17	26	ensure	ensure	VERB
cjfa-57637	17	27	transparency	transparency	NOUN
cjfa-57637	17	28	,	,	PUNCT
cjfa-57637	17	29	bolstering	bolster	VERB
cjfa-57637	17	30	stakeholder	stakeholder	NOUN
cjfa-57637	17	31	trust	trust	NOUN
cjfa-57637	17	32	(	(	PUNCT
cjfa-57637	17	33	manginte	manginte	NOUN
cjfa-57637	17	34	,	,	PUNCT
cjfa-57637	17	35	2024	2024	NUM
cjfa-57637	17	36	)	)	PUNCT
cjfa-57637	17	37	.	.	PUNCT
cjfa-57637	18	1	conversely	conversely	ADV
cjfa-57637	18	2	,	,	PUNCT
cjfa-57637	18	3	in	in	ADP
cjfa-57637	18	4	africa	africa	PROPN
cjfa-57637	18	5	,	,	PUNCT
cjfa-57637	18	6	varying	vary	VERB
cjfa-57637	18	7	levels	level	NOUN
cjfa-57637	18	8	of	of	ADP
cjfa-57637	18	9	progress	progress	NOUN
cjfa-57637	18	10	in	in	ADP
cjfa-57637	18	11	accounting	accounting	NOUN
cjfa-57637	18	12	controls	control	NOUN
cjfa-57637	18	13	reflect	reflect	VERB
cjfa-57637	18	14	challenges	challenge	NOUN
cjfa-57637	18	15	such	such	ADJ
cjfa-57637	18	16	as	as	ADP
cjfa-57637	18	17	limited	limited	ADJ
cjfa-57637	18	18	resources	resource	NOUN
cjfa-57637	18	19	,	,	PUNCT
cjfa-57637	18	20	regulatory	regulatory	ADJ
cjfa-57637	18	21	gaps	gap	NOUN
cjfa-57637	18	22	,	,	PUNCT
cjfa-57637	18	23	and	and	CCONJ
cjfa-57637	18	24	technological	technological	ADJ
cjfa-57637	18	25	limitations	limitation	NOUN
cjfa-57637	18	26	,	,	PUNCT
cjfa-57637	18	27	despite	despite	SCONJ
cjfa-57637	18	28	the	the	DET
cjfa-57637	18	29	sector	sector	NOUN
cjfa-57637	18	30	’s	’s	PART
cjfa-57637	18	31	role	role	NOUN
cjfa-57637	18	32	in	in	ADP
cjfa-57637	18	33	economic	economic	ADJ
cjfa-57637	18	34	empowerment	empowerment	NOUN
cjfa-57637	18	35	and	and	CCONJ
cjfa-57637	18	36	poverty	poverty	NOUN
cjfa-57637	18	37	alleviation	alleviation	NOUN
cjfa-57637	18	38	(	(	PUNCT
cjfa-57637	18	39	oshora	oshora	PROPN
cjfa-57637	18	40	,	,	PUNCT
cjfa-57637	18	41	fekete	fekete	PROPN
cjfa-57637	18	42	-	-	PUNCT
cjfa-57637	18	43	farkas	farkas	PROPN
cjfa-57637	18	44	&	&	CCONJ
cjfa-57637	18	45	zeman	zeman	PROPN
cjfa-57637	18	46	,	,	PUNCT
cjfa-57637	18	47	2020	2020	NUM
cjfa-57637	18	48	;	;	PUNCT
cjfa-57637	18	49	sun	sun	PROPN
cjfa-57637	18	50	,	,	PUNCT
cjfa-57637	18	51	hao	hao	PROPN
cjfa-57637	18	52	,	,	PUNCT
cjfa-57637	18	53	cui	cui	PROPN
cjfa-57637	18	54	,	,	PUNCT
cjfa-57637	18	55	shan	shan	NOUN
cjfa-57637	18	56	,	,	PUNCT
cjfa-57637	18	57	zhao	zhao	PROPN
cjfa-57637	18	58	,	,	PUNCT
cjfa-57637	18	59	wang	wang	PROPN
cjfa-57637	18	60	,	,	PUNCT
cjfa-57637	18	61	zhang	zhang	PROPN
cjfa-57637	18	62	&	&	CCONJ
cjfa-57637	18	63	guan	guan	PROPN
cjfa-57637	18	64	,	,	PUNCT
cjfa-57637	18	65	2022	2022	NUM
cjfa-57637	18	66	)	)	PUNCT
cjfa-57637	18	67	.	.	PUNCT
cjfa-57637	19	1	nigeria	nigeria	PROPN
cjfa-57637	19	2	’s	’s	PART
cjfa-57637	19	3	growing	grow	VERB
cjfa-57637	19	4	microfinance	microfinance	NOUN
cjfa-57637	19	5	sector	sector	NOUN
cjfa-57637	19	6	highlights	highlight	NOUN
cjfa-57637	19	7	both	both	DET
cjfa-57637	19	8	opportunities	opportunity	NOUN
cjfa-57637	19	9	and	and	CCONJ
cjfa-57637	19	10	challenges	challenge	NOUN
cjfa-57637	19	11	in	in	ADP
cjfa-57637	19	12	implementing	implement	VERB
cjfa-57637	19	13	effective	effective	ADJ
cjfa-57637	19	14	accounting	accounting	NOUN
cjfa-57637	19	15	controls	control	NOUN
cjfa-57637	19	16	.	.	PUNCT
cjfa-57637	20	1	despite	despite	SCONJ
cjfa-57637	20	2	serving	serve	VERB
cjfa-57637	20	3	millions	million	NOUN
cjfa-57637	20	4	of	of	ADP
cjfa-57637	20	5	low	low	ADJ
cjfa-57637	20	6	-	-	PUNCT
cjfa-57637	20	7	income	income	NOUN
cjfa-57637	20	8	clients	client	NOUN
cjfa-57637	20	9	,	,	PUNCT
cjfa-57637	20	10	issues	issue	NOUN
cjfa-57637	20	11	like	like	ADP
cjfa-57637	20	12	weak	weak	ADJ
cjfa-57637	20	13	internal	internal	ADJ
cjfa-57637	20	14	controls	control	NOUN
cjfa-57637	20	15	and	and	CCONJ
cjfa-57637	20	16	occasional	occasional	ADJ
cjfa-57637	20	17	financial	financial	ADJ
cjfa-57637	20	18	misreporting	misreporte	VERB
cjfa-57637	20	19	persist	persist	NOUN
cjfa-57637	20	20	,	,	PUNCT
cjfa-57637	20	21	necessitating	necessitate	VERB
cjfa-57637	20	22	stringent	stringent	ADJ
cjfa-57637	20	23	measures	measure	NOUN
cjfa-57637	20	24	to	to	PART
cjfa-57637	20	25	enhance	enhance	VERB
cjfa-57637	20	26	credibility	credibility	NOUN
cjfa-57637	20	27	(	(	PUNCT
cjfa-57637	20	28	abitoye	abitoye	PROPN
cjfa-57637	20	29	,	,	PUNCT
cjfa-57637	20	30	abdul	abdul	PROPN
cjfa-57637	20	31	,	,	PUNCT
cjfa-57637	20	32	babalola	babalola	PROPN
cjfa-57637	20	33	,	,	PUNCT
cjfa-57637	20	34	daraojimba	daraojimba	NOUN
cjfa-57637	20	35	&	&	CCONJ
cjfa-57637	20	36	oriji	oriji	PROPN
cjfa-57637	20	37	,	,	PUNCT
cjfa-57637	20	38	2023	2023	NUM
cjfa-57637	20	39	)	)	PUNCT
cjfa-57637	20	40	.	.	PUNCT
cjfa-57637	21	1	in	in	ADP
cjfa-57637	21	2	kwara	kwara	PROPN
cjfa-57637	21	3	state	state	PROPN
cjfa-57637	21	4	,	,	PUNCT
cjfa-57637	21	5	microfinance	microfinance	NOUN
cjfa-57637	21	6	banks	bank	NOUN
cjfa-57637	21	7	drive	drive	VERB
cjfa-57637	21	8	financial	financial	ADJ
cjfa-57637	21	9	inclusion	inclusion	NOUN
cjfa-57637	21	10	but	but	CCONJ
cjfa-57637	21	11	face	face	VERB
cjfa-57637	21	12	similar	similar	ADJ
cjfa-57637	21	13	challenges	challenge	NOUN
cjfa-57637	21	14	in	in	ADP
cjfa-57637	21	15	maintaining	maintain	VERB
cjfa-57637	21	16	robust	robust	ADJ
cjfa-57637	21	17	accounting	accounting	NOUN
cjfa-57637	21	18	systems	system	NOUN
cjfa-57637	21	19	(	(	PUNCT
cjfa-57637	21	20	ajibola	ajibola	PROPN
cjfa-57637	21	21	,	,	PUNCT
cjfa-57637	21	22	saheed	saheed	NOUN
cjfa-57637	21	23	&	&	CCONJ
cjfa-57637	21	24	adedoyin	adedoyin	PROPN
cjfa-57637	21	25	,	,	PUNCT
cjfa-57637	21	26	2020	2020	NUM
cjfa-57637	21	27	)	)	PUNCT
cjfa-57637	21	28	.	.	PUNCT
cjfa-57637	22	1	improving	improve	VERB
cjfa-57637	22	2	these	these	DET
cjfa-57637	22	3	controls	control	NOUN
cjfa-57637	22	4	is	be	AUX
cjfa-57637	22	5	crucial	crucial	ADJ
cjfa-57637	22	6	for	for	ADP
cjfa-57637	22	7	enhancing	enhance	VERB
cjfa-57637	22	8	financial	financial	ADJ
cjfa-57637	22	9	reporting	reporting	NOUN
cjfa-57637	22	10	quality	quality	NOUN
cjfa-57637	22	11	and	and	CCONJ
cjfa-57637	22	12	transparency	transparency	NOUN
cjfa-57637	22	13	nationwide	nationwide	ADV
cjfa-57637	22	14	.	.	PUNCT
cjfa-57637	23	1	challenges	challenge	NOUN
cjfa-57637	23	2	identified	identify	VERB
cjfa-57637	23	3	include	include	VERB
cjfa-57637	23	4	regulatory	regulatory	ADJ
cjfa-57637	23	5	gaps	gap	NOUN
cjfa-57637	23	6	,	,	PUNCT
cjfa-57637	23	7	staff	staff	NOUN
cjfa-57637	23	8	training	training	NOUN
cjfa-57637	23	9	deficiencies	deficiency	NOUN
cjfa-57637	23	10	,	,	PUNCT
cjfa-57637	23	11	and	and	CCONJ
cjfa-57637	23	12	limited	limited	ADJ
cjfa-57637	23	13	use	use	NOUN
cjfa-57637	23	14	of	of	ADP
cjfa-57637	23	15	advanced	advanced	ADJ
cjfa-57637	23	16	accounting	accounting	NOUN
cjfa-57637	23	17	technologies	technology	NOUN
cjfa-57637	23	18	,	,	PUNCT
cjfa-57637	23	19	impacting	impact	VERB
cjfa-57637	23	20	decision	decision	NOUN
cjfa-57637	23	21	-	-	PUNCT
cjfa-57637	23	22	making	making	NOUN
cjfa-57637	23	23	and	and	CCONJ
cjfa-57637	23	24	investor	investor	NOUN
cjfa-57637	23	25	confidence	confidence	NOUN
cjfa-57637	23	26	(	(	PUNCT
cjfa-57637	23	27	umar	umar	PROPN
cjfa-57637	23	28	,	,	PUNCT
cjfa-57637	23	29	adam	adam	PROPN
cjfa-57637	23	30	,	,	PUNCT
cjfa-57637	23	31	alhassan	alhassan	PROPN
cjfa-57637	23	32	,	,	PUNCT
cjfa-57637	23	33	abdallah	abdallah	PROPN
cjfa-57637	23	34	&	&	CCONJ
cjfa-57637	23	35	nterful	nterful	PROPN
cjfa-57637	23	36	,	,	PUNCT
cjfa-57637	23	37	2024	2024	NUM
cjfa-57637	23	38	;	;	PUNCT
cjfa-57637	23	39	sakinah	sakinah	ADJ
cjfa-57637	23	40	,	,	PUNCT
cjfa-57637	23	41	desrinofifty	desrinofifty	NOUN
cjfa-57637	23	42	,	,	PUNCT
cjfa-57637	23	43	ponirah	ponirah	NOUN
cjfa-57637	23	44	,	,	PUNCT
cjfa-57637	23	45	murthado	murthado	NOUN
cjfa-57637	23	46	&	&	CCONJ
cjfa-57637	23	47	nurhasanah	nurhasanah	PROPN
cjfa-57637	23	48	,	,	PUNCT
cjfa-57637	23	49	2024	2024	NUM
cjfa-57637	23	50	)	)	PUNCT
cjfa-57637	23	51	.	.	PUNCT
cjfa-57637	24	1	effective	effective	ADJ
cjfa-57637	24	2	accounting	accounting	NOUN
cjfa-57637	24	3	controls	control	NOUN
cjfa-57637	24	4	are	be	AUX
cjfa-57637	24	5	critical	critical	ADJ
cjfa-57637	24	6	for	for	ADP
cjfa-57637	24	7	ensuring	ensure	VERB
cjfa-57637	24	8	the	the	DET
cjfa-57637	24	9	accuracy	accuracy	NOUN
cjfa-57637	24	10	and	and	CCONJ
cjfa-57637	24	11	reliability	reliability	NOUN
cjfa-57637	24	12	of	of	ADP
cjfa-57637	24	13	financial	financial	ADJ
cjfa-57637	24	14	reporting	reporting	NOUN
cjfa-57637	24	15	in	in	ADP
cjfa-57637	24	16	nigerian	nigerian	ADJ
cjfa-57637	24	17	microfinance	microfinance	NOUN
cjfa-57637	24	18	banks	bank	NOUN
cjfa-57637	24	19	,	,	PUNCT
cjfa-57637	24	20	yet	yet	CCONJ
cjfa-57637	24	21	many	many	ADJ
cjfa-57637	24	22	struggle	struggle	NOUN
cjfa-57637	24	23	with	with	ADP
cjfa-57637	24	24	weak	weak	ADJ
cjfa-57637	24	25	internal	internal	ADJ
cjfa-57637	24	26	systems	system	NOUN
cjfa-57637	24	27	.	.	PUNCT
cjfa-57637	25	1	according	accord	VERB
cjfa-57637	25	2	to	to	ADP
cjfa-57637	25	3	abdullah	abdullah	PROPN
cjfa-57637	25	4	(	(	PUNCT
cjfa-57637	25	5	2024	2024	NUM
cjfa-57637	25	6	)	)	PUNCT
cjfa-57637	25	7	,	,	PUNCT
cjfa-57637	25	8	these	these	DET
cjfa-57637	25	9	deficiencies	deficiency	NOUN
cjfa-57637	25	10	stem	stem	VERB
cjfa-57637	25	11	from	from	ADP
cjfa-57637	25	12	resource	resource	NOUN
cjfa-57637	25	13	constraints	constraint	NOUN
cjfa-57637	25	14	,	,	PUNCT
cjfa-57637	25	15	inadequate	inadequate	ADJ
cjfa-57637	25	16	training	training	NOUN
cjfa-57637	25	17	,	,	PUNCT
cjfa-57637	25	18	and	and	CCONJ
cjfa-57637	25	19	insufficient	insufficient	ADJ
cjfa-57637	25	20	integration	integration	NOUN
cjfa-57637	25	21	of	of	ADP
cjfa-57637	25	22	controls	control	NOUN
cjfa-57637	25	23	into	into	ADP
cjfa-57637	25	24	daily	daily	ADJ
cjfa-57637	25	25	operations	operation	NOUN
cjfa-57637	25	26	,	,	PUNCT
cjfa-57637	25	27	increasing	increase	VERB
cjfa-57637	25	28	the	the	DET
cjfa-57637	25	29	risk	risk	NOUN
cjfa-57637	25	30	of	of	ADP
cjfa-57637	25	31	er	er	INTJ
cjfa-57637	25	32	accounting	accounting	NOUN
cjfa-57637	25	33	controls	control	NOUN
cjfa-57637	25	34	and	and	CCONJ
cjfa-57637	25	35	quality	quality	NOUN
cjfa-57637	25	36	of	of	ADP
cjfa-57637	25	37	financial	financial	ADJ
cjfa-57637	25	38	reporting	reporting	NOUN
cjfa-57637	25	39	…	…	PUNCT
cjfa-57637	25	40	4949	4949	NUM
cjfa-57637	25	41	rors	ror	NOUN
cjfa-57637	25	42	and	and	CCONJ
cjfa-57637	25	43	financial	financial	ADJ
cjfa-57637	25	44	irregularities	irregularity	NOUN
cjfa-57637	25	45	.	.	PUNCT
cjfa-57637	26	1	detective	detective	ADJ
cjfa-57637	26	2	controls	control	NOUN
cjfa-57637	26	3	,	,	PUNCT
cjfa-57637	26	4	aimed	aim	VERB
cjfa-57637	26	5	at	at	ADP
cjfa-57637	26	6	identifying	identify	VERB
cjfa-57637	26	7	and	and	CCONJ
cjfa-57637	26	8	correcting	correct	VERB
cjfa-57637	26	9	past	past	ADJ
cjfa-57637	26	10	errors	error	NOUN
cjfa-57637	26	11	,	,	PUNCT
cjfa-57637	26	12	face	face	VERB
cjfa-57637	26	13	limitations	limitation	NOUN
cjfa-57637	26	14	due	due	ADP
cjfa-57637	26	15	to	to	ADP
cjfa-57637	26	16	underdeveloped	underdeveloped	ADJ
cjfa-57637	26	17	internal	internal	ADJ
cjfa-57637	26	18	audits	audits	NOUN
cjfa-57637	26	19	and	and	CCONJ
cjfa-57637	26	20	manual	manual	ADJ
cjfa-57637	26	21	monitoring	monitoring	NOUN
cjfa-57637	26	22	processes	process	NOUN
cjfa-57637	26	23	(	(	PUNCT
cjfa-57637	26	24	lartey	lartey	PROPN
cjfa-57637	26	25	,	,	PUNCT
cjfa-57637	26	26	akolgo	akolgo	PROPN
cjfa-57637	26	27	,	,	PUNCT
cjfa-57637	26	28	jaladi	jaladi	NOUN
cjfa-57637	26	29	,	,	PUNCT
cjfa-57637	26	30	ayeduvor	ayeduvor	NOUN
cjfa-57637	26	31	&	&	CCONJ
cjfa-57637	26	32	afriyie	afriyie	ADJ
cjfa-57637	26	33	,	,	PUNCT
cjfa-57637	26	34	2023	2023	NUM
cjfa-57637	26	35	)	)	PUNCT
cjfa-57637	26	36	.	.	PUNCT
cjfa-57637	27	1	this	this	PRON
cjfa-57637	27	2	hinders	hinder	VERB
cjfa-57637	27	3	timely	timely	ADJ
cjfa-57637	27	4	error	error	NOUN
cjfa-57637	27	5	detection	detection	NOUN
cjfa-57637	27	6	and	and	CCONJ
cjfa-57637	27	7	resolution	resolution	NOUN
cjfa-57637	27	8	,	,	PUNCT
cjfa-57637	27	9	perpetuating	perpetuate	VERB
cjfa-57637	27	10	challenges	challenge	NOUN
cjfa-57637	27	11	in	in	ADP
cjfa-57637	27	12	maintaining	maintain	VERB
cjfa-57637	27	13	reporting	report	VERB
cjfa-57637	27	14	integrity	integrity	NOUN
cjfa-57637	27	15	(	(	PUNCT
cjfa-57637	27	16	alonge	alonge	NOUN
cjfa-57637	27	17	,	,	PUNCT
cjfa-57637	27	18	dudu	dudu	PROPN
cjfa-57637	27	19	&	&	CCONJ
cjfa-57637	27	20	alao	alao	PROPN
cjfa-57637	27	21	,	,	PUNCT
cjfa-57637	27	22	2024	2024	NUM
cjfa-57637	27	23	)	)	PUNCT
cjfa-57637	27	24	.	.	PUNCT
cjfa-57637	28	1	preventive	preventive	ADJ
cjfa-57637	28	2	controls	control	NOUN
cjfa-57637	28	3	,	,	PUNCT
cjfa-57637	28	4	designed	design	VERB
cjfa-57637	28	5	to	to	PART
cjfa-57637	28	6	preempt	preempt	VERB
cjfa-57637	28	7	errors	error	NOUN
cjfa-57637	28	8	,	,	PUNCT
cjfa-57637	28	9	suffer	suffer	VERB
cjfa-57637	28	10	from	from	ADP
cjfa-57637	28	11	issues	issue	NOUN
cjfa-57637	28	12	like	like	ADP
cjfa-57637	28	13	inadequate	inadequate	ADJ
cjfa-57637	28	14	segregation	segregation	NOUN
cjfa-57637	28	15	of	of	ADP
cjfa-57637	28	16	duties	duty	NOUN
cjfa-57637	28	17	and	and	CCONJ
cjfa-57637	28	18	training	training	NOUN
cjfa-57637	28	19	gaps	gap	NOUN
cjfa-57637	28	20	(	(	PUNCT
cjfa-57637	28	21	idowu	idowu	NOUN
cjfa-57637	28	22	,	,	PUNCT
cjfa-57637	28	23	adedipe	adedipe	NOUN
cjfa-57637	28	24	&	&	CCONJ
cjfa-57637	28	25	aderoju	aderoju	PROPN
cjfa-57637	28	26	,	,	PUNCT
cjfa-57637	28	27	2019	2019	NUM
cjfa-57637	28	28	)	)	PUNCT
cjfa-57637	28	29	,	,	PUNCT
cjfa-57637	28	30	heightening	heighten	VERB
cjfa-57637	28	31	vulnerability	vulnerability	NOUN
cjfa-57637	28	32	to	to	PART
cjfa-57637	28	33	fraud	fraud	VERB
cjfa-57637	28	34	and	and	CCONJ
cjfa-57637	28	35	misstatements	misstatement	NOUN
cjfa-57637	28	36	(	(	PUNCT
cjfa-57637	28	37	gotelaere	gotelaere	NOUN
cjfa-57637	28	38	&	&	CCONJ
cjfa-57637	28	39	paoli	paoli	PROPN
cjfa-57637	28	40	,	,	PUNCT
cjfa-57637	28	41	2022	2022	NUM
cjfa-57637	28	42	)	)	PUNCT
cjfa-57637	28	43	.	.	PUNCT
cjfa-57637	29	1	corrective	corrective	ADJ
cjfa-57637	29	2	controls	control	NOUN
cjfa-57637	29	3	,	,	PUNCT
cjfa-57637	29	4	crucial	crucial	ADJ
cjfa-57637	29	5	for	for	ADP
cjfa-57637	29	6	addressing	address	VERB
cjfa-57637	29	7	identified	identify	VERB
cjfa-57637	29	8	issues	issue	NOUN
cjfa-57637	29	9	,	,	PUNCT
cjfa-57637	29	10	often	often	ADV
cjfa-57637	29	11	lack	lack	VERB
cjfa-57637	29	12	systematic	systematic	ADJ
cjfa-57637	29	13	implementation	implementation	NOUN
cjfa-57637	29	14	and	and	CCONJ
cjfa-57637	29	15	follow	follow	VERB
cjfa-57637	29	16	-	-	PUNCT
cjfa-57637	29	17	through	through	NOUN
cjfa-57637	29	18	in	in	ADP
cjfa-57637	29	19	nigerian	nigerian	ADJ
cjfa-57637	29	20	microfinance	microfinance	NOUN
cjfa-57637	29	21	banks	bank	NOUN
cjfa-57637	29	22	(	(	PUNCT
cjfa-57637	29	23	idowu	idowu	NOUN
cjfa-57637	29	24	,	,	PUNCT
cjfa-57637	29	25	alonge	alonge	NOUN
cjfa-57637	29	26	&	&	CCONJ
cjfa-57637	29	27	adebayo	adebayo	PROPN
cjfa-57637	29	28	,	,	PUNCT
cjfa-57637	29	29	2024	2024	NUM
cjfa-57637	29	30	)	)	PUNCT
cjfa-57637	29	31	.	.	PUNCT
cjfa-57637	30	1	this	this	DET
cjfa-57637	30	2	failure	failure	NOUN
cjfa-57637	30	3	to	to	PART
cjfa-57637	30	4	learn	learn	VERB
cjfa-57637	30	5	from	from	ADP
cjfa-57637	30	6	past	past	ADJ
cjfa-57637	30	7	errors	error	NOUN
cjfa-57637	30	8	undermines	undermine	VERB
cjfa-57637	30	9	financial	financial	ADJ
cjfa-57637	30	10	reporting	reporting	NOUN
cjfa-57637	30	11	practices	practice	NOUN
cjfa-57637	30	12	,	,	PUNCT
cjfa-57637	30	13	impacting	impact	VERB
cjfa-57637	30	14	credibility	credibility	NOUN
cjfa-57637	30	15	and	and	CCONJ
cjfa-57637	30	16	overall	overall	ADJ
cjfa-57637	30	17	financial	financial	ADJ
cjfa-57637	30	18	health	health	NOUN
cjfa-57637	30	19	(	(	PUNCT
cjfa-57637	30	20	yang	yang	PROPN
cjfa-57637	30	21	,	,	PUNCT
cjfa-57637	30	22	2024	2024	NUM
cjfa-57637	30	23	)	)	PUNCT
cjfa-57637	30	24	.	.	PUNCT
cjfa-57637	31	1	however	however	ADV
cjfa-57637	31	2	,	,	PUNCT
cjfa-57637	31	3	there	there	PRON
cjfa-57637	31	4	are	be	VERB
cjfa-57637	31	5	scant	scant	ADJ
cjfa-57637	31	6	prior	prior	ADJ
cjfa-57637	31	7	studies	study	NOUN
cjfa-57637	31	8	(	(	PUNCT
cjfa-57637	31	9	krishnan	krishnan	PROPN
cjfa-57637	31	10	,	,	PUNCT
cjfa-57637	31	11	krishnan	krishnan	PROPN
cjfa-57637	31	12	&	&	CCONJ
cjfa-57637	31	13	liang	liang	PROPN
cjfa-57637	31	14	,	,	PUNCT
cjfa-57637	31	15	2020	2020	NUM
cjfa-57637	31	16	;	;	PUNCT
cjfa-57637	31	17	ajao	ajao	PROPN
cjfa-57637	31	18	&	&	CCONJ
cjfa-57637	31	19	oluwadamilola	oluwadamilola	PROPN
cjfa-57637	31	20	,	,	PUNCT
cjfa-57637	31	21	2020	2020	NUM
cjfa-57637	31	22	;	;	PUNCT
cjfa-57637	31	23	setyawan	setyawan	PROPN
cjfa-57637	31	24	&	&	CCONJ
cjfa-57637	31	25	gamayuni	gamayuni	PROPN
cjfa-57637	31	26	,	,	PUNCT
cjfa-57637	31	27	2020	2020	NUM
cjfa-57637	31	28	;	;	PUNCT
cjfa-57637	31	29	zakariyau	zakariyau	PROPN
cjfa-57637	31	30	&	&	CCONJ
cjfa-57637	31	31	mustapha	mustapha	PROPN
cjfa-57637	31	32	,	,	PUNCT
cjfa-57637	31	33	2021	2021	NUM
cjfa-57637	31	34	;	;	PUNCT
cjfa-57637	31	35	arisandi	arisandi	VERB
cjfa-57637	31	36	,	,	PUNCT
cjfa-57637	31	37	islami	islami	PROPN
cjfa-57637	31	38	&	&	CCONJ
cjfa-57637	31	39	soeprajitno	soeprajitno	PROPN
cjfa-57637	31	40	,	,	PUNCT
cjfa-57637	31	41	2022	2022	NUM
cjfa-57637	31	42	;	;	PUNCT
cjfa-57637	31	43	kwanbo	kwanbo	PROPN
cjfa-57637	31	44	,	,	PUNCT
cjfa-57637	31	45	tanko	tanko	PROPN
cjfa-57637	31	46	,	,	PUNCT
cjfa-57637	31	47	baba	baba	PROPN
cjfa-57637	31	48	&	&	CCONJ
cjfa-57637	31	49	akanet	akanet	PROPN
cjfa-57637	31	50	,	,	PUNCT
cjfa-57637	31	51	2023	2023	NUM
cjfa-57637	31	52	;	;	PUNCT
cjfa-57637	31	53	pangaribuan	pangaribuan	NOUN
cjfa-57637	31	54	,	,	PUNCT
cjfa-57637	31	55	sunarsi	sunarsi	ADJ
cjfa-57637	31	56	,	,	PUNCT
cjfa-57637	31	57	santoso	santoso	NOUN
cjfa-57637	31	58	,	,	PUNCT
cjfa-57637	31	59	wahyuni	wahyuni	PROPN
cjfa-57637	31	60	&	&	CCONJ
cjfa-57637	31	61	yoewono	yoewono	PROPN
cjfa-57637	31	62	,	,	PUNCT
cjfa-57637	31	63	2023	2023	NUM
cjfa-57637	31	64	;	;	PUNCT
cjfa-57637	31	65	haerunnisa	haerunnisa	NOUN
cjfa-57637	31	66	,	,	PUNCT
cjfa-57637	31	67	razak	razak	PROPN
cjfa-57637	31	68	&	&	CCONJ
cjfa-57637	31	69	muchran	muchran	PROPN
cjfa-57637	31	70	,	,	PUNCT
cjfa-57637	31	71	2024	2024	NUM
cjfa-57637	31	72	;	;	PUNCT
cjfa-57637	31	73	dominic	dominic	PROPN
cjfa-57637	31	74	,	,	PUNCT
cjfa-57637	31	75	2024	2024	NUM
cjfa-57637	31	76	)	)	PUNCT
cjfa-57637	31	77	that	that	PRON
cjfa-57637	31	78	have	have	AUX
cjfa-57637	31	79	been	be	AUX
cjfa-57637	31	80	undertaken	undertake	VERB
cjfa-57637	31	81	regarding	regard	VERB
cjfa-57637	31	82	the	the	DET
cjfa-57637	31	83	impact	impact	NOUN
cjfa-57637	31	84	of	of	ADP
cjfa-57637	31	85	accounting	accounting	NOUN
cjfa-57637	31	86	controls	control	NOUN
cjfa-57637	31	87	on	on	ADP
cjfa-57637	31	88	the	the	DET
cjfa-57637	31	89	quality	quality	NOUN
cjfa-57637	31	90	of	of	ADP
cjfa-57637	31	91	financial	financial	ADJ
cjfa-57637	31	92	reporting	reporting	NOUN
cjfa-57637	31	93	across	across	ADP
cjfa-57637	31	94	various	various	ADJ
cjfa-57637	31	95	sectors	sector	NOUN
cjfa-57637	31	96	.	.	PUNCT
cjfa-57637	32	1	a	a	DET
cjfa-57637	32	2	study	study	NOUN
cjfa-57637	32	3	examining	examine	VERB
cjfa-57637	32	4	the	the	DET
cjfa-57637	32	5	efficacy	efficacy	NOUN
cjfa-57637	32	6	of	of	ADP
cjfa-57637	32	7	accounting	accounting	NOUN
cjfa-57637	32	8	controls	control	NOUN
cjfa-57637	32	9	in	in	ADP
cjfa-57637	32	10	improving	improve	VERB
cjfa-57637	32	11	the	the	DET
cjfa-57637	32	12	quality	quality	NOUN
cjfa-57637	32	13	of	of	ADP
cjfa-57637	32	14	financial	financial	ADJ
cjfa-57637	32	15	reporting	reporting	NOUN
cjfa-57637	32	16	in	in	ADP
cjfa-57637	32	17	microfinance	microfinance	NOUN
cjfa-57637	32	18	banks	bank	NOUN
cjfa-57637	32	19	in	in	ADP
cjfa-57637	32	20	nigeria	nigeria	PROPN
cjfa-57637	32	21	is	be	AUX
cjfa-57637	32	22	notably	notably	ADV
cjfa-57637	32	23	scarce	scarce	ADJ
cjfa-57637	32	24	in	in	ADP
cjfa-57637	32	25	the	the	DET
cjfa-57637	32	26	existing	exist	VERB
cjfa-57637	32	27	literature	literature	NOUN
cjfa-57637	32	28	.	.	PUNCT
cjfa-57637	33	1	previous	previous	ADJ
cjfa-57637	33	2	relevant	relevant	ADJ
cjfa-57637	33	3	research	research	NOUN
cjfa-57637	33	4	has	have	AUX
cjfa-57637	33	5	not	not	PART
cjfa-57637	33	6	explored	explore	VERB
cjfa-57637	33	7	detective	detective	NOUN
cjfa-57637	33	8	control	control	NOUN
cjfa-57637	33	9	,	,	PUNCT
cjfa-57637	33	10	preventive	preventive	ADJ
cjfa-57637	33	11	control	control	NOUN
cjfa-57637	33	12	,	,	PUNCT
cjfa-57637	33	13	and	and	CCONJ
cjfa-57637	33	14	corrective	corrective	ADJ
cjfa-57637	33	15	control	control	NOUN
cjfa-57637	33	16	as	as	ADP
cjfa-57637	33	17	accounting	accounting	NOUN
cjfa-57637	33	18	controls	control	NOUN
cjfa-57637	33	19	frequently	frequently	ADV
cjfa-57637	33	20	influence	influence	VERB
cjfa-57637	33	21	financial	financial	ADJ
cjfa-57637	33	22	reporting	reporting	NOUN
cjfa-57637	33	23	quality	quality	NOUN
cjfa-57637	33	24	.	.	PUNCT
cjfa-57637	34	1	this	this	DET
cjfa-57637	34	2	highlights	highlight	VERB
cjfa-57637	34	3	the	the	DET
cjfa-57637	34	4	insufficient	insufficient	ADJ
cjfa-57637	34	5	application	application	NOUN
cjfa-57637	34	6	of	of	ADP
cjfa-57637	34	7	accounting	accounting	NOUN
cjfa-57637	34	8	controls	control	NOUN
cjfa-57637	34	9	,	,	PUNCT
cjfa-57637	34	10	underscoring	underscore	VERB
cjfa-57637	34	11	the	the	DET
cjfa-57637	34	12	necessity	necessity	NOUN
cjfa-57637	34	13	to	to	PART
cjfa-57637	34	14	assess	assess	VERB
cjfa-57637	34	15	the	the	DET
cjfa-57637	34	16	effectiveness	effectiveness	NOUN
cjfa-57637	34	17	of	of	ADP
cjfa-57637	34	18	such	such	ADJ
cjfa-57637	34	19	controls	control	NOUN
cjfa-57637	34	20	in	in	ADP
cjfa-57637	34	21	enhancing	enhance	VERB
cjfa-57637	34	22	the	the	DET
cjfa-57637	34	23	financial	financial	ADJ
cjfa-57637	34	24	reporting	reporting	NOUN
cjfa-57637	34	25	quality	quality	NOUN
cjfa-57637	34	26	of	of	ADP
cjfa-57637	34	27	microfinance	microfinance	NOUN
cjfa-57637	34	28	banks	bank	NOUN
cjfa-57637	34	29	.	.	PUNCT
cjfa-57637	35	1	the	the	DET
cjfa-57637	35	2	results	result	NOUN
cjfa-57637	35	3	of	of	ADP
cjfa-57637	35	4	this	this	DET
cjfa-57637	35	5	research	research	NOUN
cjfa-57637	35	6	will	will	AUX
cjfa-57637	35	7	aid	aid	VERB
cjfa-57637	35	8	in	in	ADP
cjfa-57637	35	9	shaping	shape	VERB
cjfa-57637	35	10	policies	policy	NOUN
cjfa-57637	35	11	and	and	CCONJ
cjfa-57637	35	12	establishing	establish	VERB
cjfa-57637	35	13	regulatory	regulatory	ADJ
cjfa-57637	35	14	frameworks	framework	NOUN
cjfa-57637	35	15	to	to	PART
cjfa-57637	35	16	fortify	fortify	VERB
cjfa-57637	35	17	the	the	DET
cjfa-57637	35	18	microfinance	microfinance	NOUN
cjfa-57637	35	19	industry	industry	NOUN
cjfa-57637	35	20	,	,	PUNCT
cjfa-57637	35	21	especially	especially	ADV
cjfa-57637	35	22	in	in	ADP
cjfa-57637	35	23	areas	area	NOUN
cjfa-57637	35	24	where	where	SCONJ
cjfa-57637	35	25	accounting	accounting	NOUN
cjfa-57637	35	26	practices	practice	NOUN
cjfa-57637	35	27	exhibit	exhibit	VERB
cjfa-57637	35	28	significant	significant	ADJ
cjfa-57637	35	29	deficiencies	deficiency	NOUN
cjfa-57637	35	30	.	.	PUNCT
cjfa-57637	36	1	through	through	ADP
cjfa-57637	36	2	addressing	address	VERB
cjfa-57637	36	3	these	these	DET
cjfa-57637	36	4	objectives	objective	NOUN
cjfa-57637	36	5	and	and	CCONJ
cjfa-57637	36	6	rationales	rationale	NOUN
cjfa-57637	36	7	,	,	PUNCT
cjfa-57637	36	8	the	the	DET
cjfa-57637	36	9	study	study	NOUN
cjfa-57637	36	10	endeavors	endeavor	VERB
cjfa-57637	36	11	to	to	PART
cjfa-57637	36	12	enrich	enrich	VERB
cjfa-57637	36	13	the	the	DET
cjfa-57637	36	14	understanding	understanding	NOUN
cjfa-57637	36	15	of	of	ADP
cjfa-57637	36	16	accounting	accounting	NOUN
cjfa-57637	36	17	controls	control	NOUN
cjfa-57637	36	18	and	and	CCONJ
cjfa-57637	36	19	financial	financial	ADJ
cjfa-57637	36	20	reporting	reporting	NOUN
cjfa-57637	36	21	quality	quality	NOUN
cjfa-57637	36	22	within	within	ADP
cjfa-57637	36	23	the	the	DET
cjfa-57637	36	24	microfinance	microfinance	NOUN
cjfa-57637	36	25	sector	sector	NOUN
cjfa-57637	36	26	,	,	PUNCT
cjfa-57637	36	27	thereby	thereby	ADV
cjfa-57637	36	28	promoting	promote	VERB
cjfa-57637	36	29	more	more	ADV
cjfa-57637	36	30	resilient	resilient	ADJ
cjfa-57637	36	31	and	and	CCONJ
cjfa-57637	36	32	transparent	transparent	ADJ
cjfa-57637	36	33	financial	financial	ADJ
cjfa-57637	36	34	systems	system	NOUN
cjfa-57637	36	35	.	.	PUNCT
cjfa-57637	37	1	yusuf	yusuf	PROPN
cjfa-57637	37	2	alabi	alabi	PROPN
cjfa-57637	37	3	olumoh5050	olumoh5050	PROPN
cjfa-57637	37	4	literature	literature	PROPN
cjfa-57637	37	5	review	review	NOUN
cjfa-57637	37	6	and	and	CCONJ
cjfa-57637	37	7	hypotheses	hypothese	VERB
cjfa-57637	37	8	developmentliterature	developmentliterature	NOUN
cjfa-57637	37	9	review	review	NOUN
cjfa-57637	37	10	and	and	CCONJ
cjfa-57637	37	11	hypotheses	hypothese	VERB
cjfa-57637	37	12	development	development	NOUN
cjfa-57637	37	13	accounting	accounting	NOUN
cjfa-57637	37	14	is	be	AUX
cjfa-57637	37	15	a	a	DET
cjfa-57637	37	16	core	core	NOUN
cjfa-57637	37	17	function	function	NOUN
cjfa-57637	37	18	in	in	ADP
cjfa-57637	37	19	every	every	DET
cjfa-57637	37	20	business	business	NOUN
cjfa-57637	37	21	.	.	PUNCT
cjfa-57637	38	1	according	accord	VERB
cjfa-57637	38	2	to	to	ADP
cjfa-57637	38	3	hamed	hamed	PROPN
cjfa-57637	38	4	(	(	PUNCT
cjfa-57637	38	5	2023	2023	NUM
cjfa-57637	38	6	)	)	PUNCT
cjfa-57637	38	7	and	and	CCONJ
cjfa-57637	38	8	dominic	dominic	PROPN
cjfa-57637	38	9	(	(	PUNCT
cjfa-57637	38	10	2024	2024	NUM
cjfa-57637	38	11	)	)	PUNCT
cjfa-57637	38	12	,	,	PUNCT
cjfa-57637	38	13	accounting	accounting	NOUN
cjfa-57637	38	14	controls	control	NOUN
cjfa-57637	38	15	encompass	encompass	VERB
cjfa-57637	38	16	the	the	DET
cjfa-57637	38	17	methodologies	methodology	NOUN
cjfa-57637	38	18	and	and	CCONJ
cjfa-57637	38	19	protocols	protocol	NOUN
cjfa-57637	38	20	established	establish	VERB
cjfa-57637	38	21	by	by	ADP
cjfa-57637	38	22	an	an	DET
cjfa-57637	38	23	organization	organization	NOUN
cjfa-57637	38	24	to	to	PART
cjfa-57637	38	25	validate	validate	VERB
cjfa-57637	38	26	,	,	PUNCT
cjfa-57637	38	27	ensure	ensure	VERB
cjfa-57637	38	28	accuracy	accuracy	NOUN
cjfa-57637	38	29	,	,	PUNCT
cjfa-57637	38	30	and	and	CCONJ
cjfa-57637	38	31	guarantee	guarantee	VERB
cjfa-57637	38	32	the	the	DET
cjfa-57637	38	33	trustworthiness	trustworthiness	NOUN
cjfa-57637	38	34	of	of	ADP
cjfa-57637	38	35	its	its	PRON
cjfa-57637	38	36	financial	financial	ADJ
cjfa-57637	38	37	reports	report	NOUN
cjfa-57637	38	38	.	.	PUNCT
cjfa-57637	39	1	accounting	accounting	NOUN
cjfa-57637	39	2	controls	control	NOUN
cjfa-57637	39	3	prevent	prevent	VERB
cjfa-57637	39	4	,	,	PUNCT
cjfa-57637	39	5	detect	detect	NOUN
cjfa-57637	39	6	,	,	PUNCT
cjfa-57637	39	7	and	and	CCONJ
cjfa-57637	39	8	correct	correct	ADJ
cjfa-57637	39	9	errors	error	NOUN
cjfa-57637	39	10	in	in	ADP
cjfa-57637	39	11	financial	financial	ADJ
cjfa-57637	39	12	reporting	reporting	NOUN
cjfa-57637	39	13	until	until	ADP
cjfa-57637	39	14	the	the	DET
cjfa-57637	39	15	finalization	finalization	NOUN
cjfa-57637	39	16	of	of	ADP
cjfa-57637	39	17	statements	statement	NOUN
cjfa-57637	39	18	.	.	PUNCT
cjfa-57637	40	1	they	they	PRON
cjfa-57637	40	2	ensure	ensure	VERB
cjfa-57637	40	3	operational	operational	ADJ
cjfa-57637	40	4	efficiency	efficiency	NOUN
cjfa-57637	40	5	,	,	PUNCT
cjfa-57637	40	6	integrity	integrity	NOUN
cjfa-57637	40	7	,	,	PUNCT
cjfa-57637	40	8	and	and	CCONJ
cjfa-57637	40	9	accurate	accurate	ADJ
cjfa-57637	40	10	financial	financial	ADJ
cjfa-57637	40	11	reporting	reporting	NOUN
cjfa-57637	40	12	,	,	PUNCT
cjfa-57637	40	13	prioritizing	prioritize	VERB
cjfa-57637	40	14	performance	performance	NOUN
cjfa-57637	40	15	enhancement	enhancement	NOUN
cjfa-57637	40	16	over	over	ADP
cjfa-57637	40	17	mere	mere	ADJ
cjfa-57637	40	18	legal	legal	ADJ
cjfa-57637	40	19	compliance	compliance	NOUN
cjfa-57637	40	20	(	(	PUNCT
cjfa-57637	40	21	vale	vale	ADJ
cjfa-57637	40	22	,	,	PUNCT
cjfa-57637	40	23	amaral	amaral	ADJ
cjfa-57637	40	24	,	,	PUNCT
cjfa-57637	40	25	abrantes	abrante	NOUN
cjfa-57637	40	26	,	,	PUNCT
cjfa-57637	40	27	leal	leal	PROPN
cjfa-57637	40	28	&	&	CCONJ
cjfa-57637	40	29	silva	silva	PROPN
cjfa-57637	40	30	,	,	PUNCT
cjfa-57637	40	31	2022	2022	NUM
cjfa-57637	40	32	;	;	PUNCT
cjfa-57637	40	33	yusuf	yusuf	PROPN
cjfa-57637	40	34	,	,	PUNCT
cjfa-57637	40	35	dasawaty	dasawaty	NOUN
cjfa-57637	40	36	,	,	PUNCT
cjfa-57637	40	37	esra	esra	PROPN
cjfa-57637	40	38	,	,	PUNCT
cjfa-57637	40	39	apriwenni	apriwenni	PROPN
cjfa-57637	40	40	,	,	PUNCT
cjfa-57637	40	41	meiden	meiden	PROPN
cjfa-57637	40	42	&	&	CCONJ
cjfa-57637	40	43	fahlevi	fahlevi	PROPN
cjfa-57637	40	44	,	,	PUNCT
cjfa-57637	40	45	2024	2024	NUM
cjfa-57637	40	46	)	)	PUNCT
cjfa-57637	40	47	.	.	PUNCT
cjfa-57637	41	1	in	in	ADP
cjfa-57637	41	2	microfinance	microfinance	NOUN
cjfa-57637	41	3	institutions	institution	NOUN
cjfa-57637	41	4	,	,	PUNCT
cjfa-57637	41	5	these	these	DET
cjfa-57637	41	6	controls	control	NOUN
cjfa-57637	41	7	are	be	AUX
cjfa-57637	41	8	crucial	crucial	ADJ
cjfa-57637	41	9	for	for	ADP
cjfa-57637	41	10	maintaining	maintain	VERB
cjfa-57637	41	11	precise	precise	ADJ
cjfa-57637	41	12	,	,	PUNCT
cjfa-57637	41	13	reliable	reliable	ADJ
cjfa-57637	41	14	,	,	PUNCT
cjfa-57637	41	15	effective	effective	ADJ
cjfa-57637	41	16	,	,	PUNCT
cjfa-57637	41	17	and	and	CCONJ
cjfa-57637	41	18	transparent	transparent	ADJ
cjfa-57637	41	19	financial	financial	ADJ
cjfa-57637	41	20	data	datum	NOUN
cjfa-57637	41	21	.	.	PUNCT
cjfa-57637	42	1	muriithi	muriithi	NOUN
cjfa-57637	42	2	and	and	CCONJ
cjfa-57637	42	3	oluoch	oluoch	PROPN
cjfa-57637	42	4	(	(	PUNCT
cjfa-57637	42	5	2024	2024	NUM
cjfa-57637	42	6	)	)	PUNCT
cjfa-57637	42	7	delineated	delineate	VERB
cjfa-57637	42	8	the	the	DET
cjfa-57637	42	9	three	three	NUM
cjfa-57637	42	10	key	key	ADJ
cjfa-57637	42	11	categories	category	NOUN
cjfa-57637	42	12	of	of	ADP
cjfa-57637	42	13	accounting	accounting	NOUN
cjfa-57637	42	14	controls	control	NOUN
cjfa-57637	42	15	as	as	ADP
cjfa-57637	42	16	detective	detective	ADJ
cjfa-57637	42	17	controls	control	NOUN
cjfa-57637	42	18	,	,	PUNCT
cjfa-57637	42	19	preventive	preventive	ADJ
cjfa-57637	42	20	controls	control	NOUN
cjfa-57637	42	21	,	,	PUNCT
cjfa-57637	42	22	and	and	CCONJ
cjfa-57637	42	23	corrective	corrective	ADJ
cjfa-57637	42	24	controls	control	NOUN
cjfa-57637	42	25	within	within	ADP
cjfa-57637	42	26	any	any	DET
cjfa-57637	42	27	given	give	VERB
cjfa-57637	42	28	organization	organization	NOUN
cjfa-57637	42	29	.	.	PUNCT
cjfa-57637	43	1	detective	detective	NOUN
cjfa-57637	43	2	controls	control	NOUN
cjfa-57637	43	3	are	be	AUX
cjfa-57637	43	4	designed	design	VERB
cjfa-57637	43	5	to	to	PART
cjfa-57637	43	6	identify	identify	VERB
cjfa-57637	43	7	deviations	deviation	NOUN
cjfa-57637	43	8	from	from	ADP
cjfa-57637	43	9	established	establish	VERB
cjfa-57637	43	10	policies	policy	NOUN
cjfa-57637	43	11	and	and	CCONJ
cjfa-57637	43	12	procedures	procedure	NOUN
cjfa-57637	43	13	that	that	PRON
cjfa-57637	43	14	have	have	AUX
cjfa-57637	43	15	already	already	ADV
cjfa-57637	43	16	occurred	occur	VERB
cjfa-57637	43	17	,	,	PUNCT
cjfa-57637	43	18	such	such	ADJ
cjfa-57637	43	19	as	as	ADP
cjfa-57637	43	20	errors	error	NOUN
cjfa-57637	43	21	,	,	PUNCT
cjfa-57637	43	22	fraud	fraud	NOUN
cjfa-57637	43	23	,	,	PUNCT
cjfa-57637	43	24	or	or	CCONJ
cjfa-57637	43	25	noncompliance	noncompliance	NOUN
cjfa-57637	43	26	(	(	PUNCT
cjfa-57637	43	27	lartey	lartey	PROPN
cjfa-57637	43	28	,	,	PUNCT
cjfa-57637	43	29	kong	kong	PROPN
cjfa-57637	43	30	,	,	PUNCT
cjfa-57637	43	31	bah	bah	PROPN
cjfa-57637	43	32	,	,	PUNCT
cjfa-57637	43	33	santosh	santosh	PROPN
cjfa-57637	43	34	&	&	CCONJ
cjfa-57637	43	35	gumah	gumah	PROPN
cjfa-57637	43	36	,	,	PUNCT
cjfa-57637	43	37	2020	2020	NUM
cjfa-57637	43	38	)	)	PUNCT
cjfa-57637	43	39	.	.	PUNCT
cjfa-57637	44	1	common	common	ADJ
cjfa-57637	44	2	examples	example	NOUN
cjfa-57637	44	3	include	include	VERB
cjfa-57637	44	4	internal	internal	ADJ
cjfa-57637	44	5	audits	audit	NOUN
cjfa-57637	44	6	,	,	PUNCT
cjfa-57637	44	7	reconciliations	reconciliation	NOUN
cjfa-57637	44	8	,	,	PUNCT
cjfa-57637	44	9	and	and	CCONJ
cjfa-57637	44	10	variance	variance	NOUN
cjfa-57637	44	11	analysis	analysis	NOUN
cjfa-57637	44	12	(	(	PUNCT
cjfa-57637	44	13	lartey	lartey	PROPN
cjfa-57637	44	14	et	et	PROPN
cjfa-57637	44	15	al	al	PROPN
cjfa-57637	44	16	.	.	PROPN
cjfa-57637	44	17	,	,	PUNCT
cjfa-57637	44	18	2020	2020	NUM
cjfa-57637	44	19	)	)	PUNCT
cjfa-57637	44	20	.	.	PUNCT
cjfa-57637	45	1	for	for	ADP
cjfa-57637	45	2	microfinance	microfinance	NOUN
cjfa-57637	45	3	institutions	institution	NOUN
cjfa-57637	45	4	,	,	PUNCT
cjfa-57637	45	5	detective	detective	NOUN
cjfa-57637	45	6	controls	control	NOUN
cjfa-57637	45	7	are	be	AUX
cjfa-57637	45	8	crucial	crucial	ADJ
cjfa-57637	45	9	for	for	ADP
cjfa-57637	45	10	uncovering	uncover	VERB
cjfa-57637	45	11	inaccuracies	inaccuracy	NOUN
cjfa-57637	45	12	or	or	CCONJ
cjfa-57637	45	13	fraudulent	fraudulent	ADJ
cjfa-57637	45	14	activities	activity	NOUN
cjfa-57637	45	15	in	in	ADP
cjfa-57637	45	16	financial	financial	ADJ
cjfa-57637	45	17	reporting	reporting	NOUN
cjfa-57637	45	18	,	,	PUNCT
cjfa-57637	45	19	and	and	CCONJ
cjfa-57637	45	20	ensuring	ensure	VERB
cjfa-57637	45	21	integrity	integrity	NOUN
cjfa-57637	45	22	in	in	ADP
cjfa-57637	45	23	financial	financial	ADJ
cjfa-57637	45	24	statements	statement	NOUN
cjfa-57637	45	25	(	(	PUNCT
cjfa-57637	45	26	muriithi	muriithi	PROPN
cjfa-57637	45	27	&	&	CCONJ
cjfa-57637	45	28	oluoch	oluoch	NOUN
cjfa-57637	45	29	,	,	PUNCT
cjfa-57637	45	30	2024	2024	NUM
cjfa-57637	45	31	)	)	PUNCT
cjfa-57637	45	32	.	.	PUNCT
cjfa-57637	46	1	preventive	preventive	ADJ
cjfa-57637	46	2	controls	control	NOUN
cjfa-57637	46	3	aim	aim	VERB
cjfa-57637	46	4	to	to	PART
cjfa-57637	46	5	prevent	prevent	VERB
cjfa-57637	46	6	issues	issue	NOUN
cjfa-57637	46	7	from	from	ADP
cjfa-57637	46	8	arising	arise	VERB
cjfa-57637	46	9	in	in	ADP
cjfa-57637	46	10	the	the	DET
cjfa-57637	46	11	first	first	ADJ
cjfa-57637	46	12	place	place	NOUN
cjfa-57637	46	13	by	by	ADP
cjfa-57637	46	14	implementing	implement	VERB
cjfa-57637	46	15	policies	policy	NOUN
cjfa-57637	46	16	and	and	CCONJ
cjfa-57637	46	17	procedures	procedure	NOUN
cjfa-57637	46	18	to	to	PART
cjfa-57637	46	19	mitigate	mitigate	VERB
cjfa-57637	46	20	risk	risk	NOUN
cjfa-57637	46	21	before	before	SCONJ
cjfa-57637	46	22	problems	problem	NOUN
cjfa-57637	46	23	occur	occur	VERB
cjfa-57637	46	24	(	(	PUNCT
cjfa-57637	46	25	xu	xu	INTJ
cjfa-57637	46	26	,	,	PUNCT
cjfa-57637	46	27	liu	liu	PROPN
cjfa-57637	46	28	&	&	CCONJ
cjfa-57637	46	29	pei	pei	PROPN
cjfa-57637	46	30	,	,	PUNCT
cjfa-57637	46	31	2023	2023	NUM
cjfa-57637	46	32	)	)	PUNCT
cjfa-57637	46	33	.	.	PUNCT
cjfa-57637	47	1	for	for	ADP
cjfa-57637	47	2	instance	instance	NOUN
cjfa-57637	47	3	,	,	PUNCT
cjfa-57637	47	4	separating	separate	VERB
cjfa-57637	47	5	duties	duty	NOUN
cjfa-57637	47	6	in	in	ADP
cjfa-57637	47	7	financial	financial	ADJ
cjfa-57637	47	8	reporting	reporting	NOUN
cjfa-57637	47	9	helps	helps	AUX
cjfa-57637	47	10	reduce	reduce	VERB
cjfa-57637	47	11	the	the	DET
cjfa-57637	47	12	risk	risk	NOUN
cjfa-57637	47	13	of	of	ADP
cjfa-57637	47	14	misstatements	misstatement	NOUN
cjfa-57637	47	15	(	(	PUNCT
cjfa-57637	47	16	lartey	lartey	PROPN
cjfa-57637	47	17	et	et	PROPN
cjfa-57637	47	18	al	al	PROPN
cjfa-57637	47	19	.	.	PROPN
cjfa-57637	47	20	,	,	PUNCT
cjfa-57637	47	21	2020	2020	NUM
cjfa-57637	47	22	)	)	PUNCT
cjfa-57637	47	23	.	.	PUNCT
cjfa-57637	48	1	in	in	ADP
cjfa-57637	48	2	microfinance	microfinance	NOUN
cjfa-57637	48	3	institutions	institution	NOUN
cjfa-57637	48	4	,	,	PUNCT
cjfa-57637	48	5	preventive	preventive	ADJ
cjfa-57637	48	6	controls	control	NOUN
cjfa-57637	48	7	are	be	AUX
cjfa-57637	48	8	essential	essential	ADJ
cjfa-57637	48	9	for	for	ADP
cjfa-57637	48	10	maintaining	maintain	VERB
cjfa-57637	48	11	robust	robust	ADJ
cjfa-57637	48	12	and	and	CCONJ
cjfa-57637	48	13	effective	effective	ADJ
cjfa-57637	48	14	financial	financial	ADJ
cjfa-57637	48	15	reporting	reporting	NOUN
cjfa-57637	48	16	processes	process	NOUN
cjfa-57637	48	17	(	(	PUNCT
cjfa-57637	48	18	ryanto	ryanto	NOUN
cjfa-57637	48	19	&	&	CCONJ
cjfa-57637	48	20	tundjungsari	tundjungsari	ADJ
cjfa-57637	48	21	,	,	PUNCT
cjfa-57637	48	22	2024	2024	NUM
cjfa-57637	48	23	)	)	PUNCT
cjfa-57637	48	24	.	.	PUNCT
cjfa-57637	49	1	corrective	corrective	ADJ
cjfa-57637	49	2	controls	control	NOUN
cjfa-57637	49	3	address	address	NOUN
cjfa-57637	49	4	issues	issue	NOUN
cjfa-57637	49	5	identified	identify	VERB
cjfa-57637	49	6	by	by	ADP
cjfa-57637	49	7	detective	detective	ADJ
cjfa-57637	49	8	controls	control	NOUN
cjfa-57637	49	9	,	,	PUNCT
cjfa-57637	49	10	implementing	implement	VERB
cjfa-57637	49	11	actions	action	NOUN
cjfa-57637	49	12	to	to	PART
cjfa-57637	49	13	rectify	rectify	VERB
cjfa-57637	49	14	discrepancies	discrepancy	NOUN
cjfa-57637	49	15	and	and	CCONJ
cjfa-57637	49	16	restore	restore	VERB
cjfa-57637	49	17	proper	proper	ADJ
cjfa-57637	49	18	financial	financial	ADJ
cjfa-57637	49	19	practices	practice	NOUN
cjfa-57637	49	20	(	(	PUNCT
cjfa-57637	49	21	naboth	naboth	NOUN
cjfa-57637	49	22	-	-	PUNCT
cjfa-57637	49	23	odums	odum	NOUN
cjfa-57637	49	24	,	,	PUNCT
cjfa-57637	49	25	abanyam	abanyam	PRON
cjfa-57637	49	26	,	,	PUNCT
cjfa-57637	49	27	edeh	edeh	PROPN
cjfa-57637	49	28	&	&	CCONJ
cjfa-57637	49	29	abdulkadir	abdulkadir	ADJ
cjfa-57637	49	30	,	,	PUNCT
cjfa-57637	49	31	2022	2022	NUM
cjfa-57637	49	32	)	)	PUNCT
cjfa-57637	49	33	.	.	PUNCT
cjfa-57637	50	1	these	these	DET
cjfa-57637	50	2	controls	control	NOUN
cjfa-57637	50	3	are	be	AUX
cjfa-57637	50	4	critical	critical	ADJ
cjfa-57637	50	5	for	for	ADP
cjfa-57637	50	6	resolving	resolve	VERB
cjfa-57637	50	7	problems	problem	NOUN
cjfa-57637	50	8	and	and	CCONJ
cjfa-57637	50	9	improving	improve	VERB
cjfa-57637	50	10	financial	financial	ADJ
cjfa-57637	50	11	reporting	reporting	NOUN
cjfa-57637	50	12	quality	quality	NOUN
cjfa-57637	50	13	(	(	PUNCT
cjfa-57637	50	14	alastal	alastal	PROPN
cjfa-57637	50	15	,	,	PUNCT
cjfa-57637	50	16	ali	ali	PROPN
cjfa-57637	50	17	&	&	CCONJ
cjfa-57637	50	18	allaymoun	allaymoun	PROPN
cjfa-57637	50	19	,	,	PUNCT
cjfa-57637	50	20	2024	2024	NUM
cjfa-57637	50	21	)	)	PUNCT
cjfa-57637	50	22	.	.	PUNCT
cjfa-57637	51	1	by	by	ADP
cjfa-57637	51	2	integrating	integrate	VERB
cjfa-57637	51	3	detective	detective	NOUN
cjfa-57637	51	4	,	,	PUNCT
cjfa-57637	51	5	preventive	preventive	ADJ
cjfa-57637	51	6	,	,	PUNCT
cjfa-57637	51	7	and	and	CCONJ
cjfa-57637	51	8	corrective	corrective	ADJ
cjfa-57637	51	9	controls	control	NOUN
cjfa-57637	51	10	,	,	PUNCT
cjfa-57637	51	11	microfinance	microfinance	NOUN
cjfa-57637	51	12	institutions	institution	NOUN
cjfa-57637	51	13	enhance	enhance	VERB
cjfa-57637	51	14	financial	financial	ADJ
cjfa-57637	51	15	reporting	reporting	NOUN
cjfa-57637	51	16	quality	quality	NOUN
cjfa-57637	51	17	and	and	CCONJ
cjfa-57637	51	18	ensure	ensure	VERB
cjfa-57637	51	19	stakeholder	stakeholder	NOUN
cjfa-57637	51	20	trust	trust	NOUN
cjfa-57637	51	21	and	and	CCONJ
cjfa-57637	51	22	transparency	transparency	NOUN
cjfa-57637	51	23	(	(	PUNCT
cjfa-57637	51	24	abdullahi	abdullahi	PROPN
cjfa-57637	51	25	&	&	CCONJ
cjfa-57637	51	26	othman	othman	PROPN
cjfa-57637	51	27	,	,	PUNCT
cjfa-57637	51	28	2021	2021	NUM
cjfa-57637	51	29	)	)	PUNCT
cjfa-57637	51	30	.	.	PUNCT
cjfa-57637	52	1	accounting	accounting	NOUN
cjfa-57637	52	2	controls	control	NOUN
cjfa-57637	52	3	and	and	CCONJ
cjfa-57637	52	4	quality	quality	NOUN
cjfa-57637	52	5	of	of	ADP
cjfa-57637	52	6	financial	financial	ADJ
cjfa-57637	52	7	reporting	reporting	NOUN
cjfa-57637	52	8	…	…	PUNCT
cjfa-57637	52	9	5151	5151	NUM
cjfa-57637	52	10	financial	financial	ADJ
cjfa-57637	52	11	reporting	reporting	NOUN
cjfa-57637	52	12	quality	quality	NOUN
cjfa-57637	52	13	refers	refer	VERB
cjfa-57637	52	14	to	to	ADP
cjfa-57637	52	15	how	how	SCONJ
cjfa-57637	52	16	well	well	ADV
cjfa-57637	52	17	financial	financial	ADJ
cjfa-57637	52	18	statements	statement	NOUN
cjfa-57637	52	19	represent	represent	VERB
cjfa-57637	52	20	an	an	DET
cjfa-57637	52	21	organization	organization	NOUN
cjfa-57637	52	22	’s	’s	PART
cjfa-57637	52	23	financial	financial	ADJ
cjfa-57637	52	24	status	status	NOUN
cjfa-57637	52	25	,	,	PUNCT
cjfa-57637	52	26	performance	performance	NOUN
cjfa-57637	52	27	,	,	PUNCT
cjfa-57637	52	28	and	and	CCONJ
cjfa-57637	52	29	cash	cash	NOUN
cjfa-57637	52	30	flows	flow	NOUN
cjfa-57637	52	31	in	in	ADP
cjfa-57637	52	32	accordance	accordance	NOUN
cjfa-57637	52	33	with	with	ADP
cjfa-57637	52	34	accounting	accounting	NOUN
cjfa-57637	52	35	standards	standard	NOUN
cjfa-57637	52	36	and	and	CCONJ
cjfa-57637	52	37	regulatory	regulatory	ADJ
cjfa-57637	52	38	requirements	requirement	NOUN
cjfa-57637	52	39	(	(	PUNCT
cjfa-57637	52	40	mahdi	mahdi	PROPN
cjfa-57637	52	41	,	,	PUNCT
cjfa-57637	52	42	mahdi	mahdi	PROPN
cjfa-57637	52	43	,	,	PUNCT
cjfa-57637	52	44	abbas	abbas	PROPN
cjfa-57637	52	45	&	&	CCONJ
cjfa-57637	52	46	khatib	khatib	PROPN
cjfa-57637	52	47	,	,	PUNCT
cjfa-57637	52	48	2022	2022	NUM
cjfa-57637	52	49	;	;	PUNCT
cjfa-57637	52	50	harjanto	harjanto	PROPN
cjfa-57637	52	51	,	,	PUNCT
cjfa-57637	52	52	2023	2023	NUM
cjfa-57637	52	53	)	)	PUNCT
cjfa-57637	52	54	.	.	PUNCT
cjfa-57637	53	1	high	high	ADJ
cjfa-57637	53	2	-	-	PUNCT
cjfa-57637	53	3	quality	quality	NOUN
cjfa-57637	53	4	financial	financial	ADJ
cjfa-57637	53	5	reporting	reporting	NOUN
cjfa-57637	53	6	provides	provide	VERB
cjfa-57637	53	7	stakeholders	stakeholder	NOUN
cjfa-57637	53	8	such	such	ADJ
cjfa-57637	53	9	as	as	ADP
cjfa-57637	53	10	regulators	regulator	NOUN
cjfa-57637	53	11	,	,	PUNCT
cjfa-57637	53	12	investors	investor	NOUN
cjfa-57637	53	13	,	,	PUNCT
cjfa-57637	53	14	donors	donor	NOUN
cjfa-57637	53	15	,	,	PUNCT
cjfa-57637	53	16	and	and	CCONJ
cjfa-57637	53	17	clients	client	NOUN
cjfa-57637	53	18	,	,	PUNCT
cjfa-57637	53	19	with	with	ADP
cjfa-57637	53	20	accurate	accurate	ADJ
cjfa-57637	53	21	,	,	PUNCT
cjfa-57637	53	22	timely	timely	ADJ
cjfa-57637	53	23	,	,	PUNCT
cjfa-57637	53	24	and	and	CCONJ
cjfa-57637	53	25	transparent	transparent	ADJ
cjfa-57637	53	26	information	information	NOUN
cjfa-57637	53	27	,	,	PUNCT
cjfa-57637	53	28	enabling	enable	VERB
cjfa-57637	53	29	them	they	PRON
cjfa-57637	53	30	to	to	PART
cjfa-57637	53	31	make	make	VERB
cjfa-57637	53	32	informed	informed	ADJ
cjfa-57637	53	33	decisions	decision	NOUN
cjfa-57637	53	34	(	(	PUNCT
cjfa-57637	53	35	abed	abe	VERB
cjfa-57637	53	36	,	,	PUNCT
cjfa-57637	53	37	hussin	hussin	PROPN
cjfa-57637	53	38	,	,	PUNCT
cjfa-57637	53	39	ali	ali	PROPN
cjfa-57637	53	40	,	,	PUNCT
cjfa-57637	53	41	haddad	haddad	PROPN
cjfa-57637	53	42	,	,	PUNCT
cjfa-57637	53	43	shehadeh	shehadeh	PROPN
cjfa-57637	53	44	&	&	CCONJ
cjfa-57637	53	45	hasan	hasan	PROPN
cjfa-57637	53	46	,	,	PUNCT
cjfa-57637	53	47	2022	2022	NUM
cjfa-57637	53	48	)	)	PUNCT
cjfa-57637	53	49	.	.	PUNCT
cjfa-57637	54	1	empirical	empirical	ADJ
cjfa-57637	54	2	reviewempirical	reviewempirical	ADJ
cjfa-57637	54	3	review	review	NOUN
cjfa-57637	54	4	recent	recent	ADJ
cjfa-57637	54	5	empirical	empirical	ADJ
cjfa-57637	54	6	studies	study	NOUN
cjfa-57637	54	7	have	have	AUX
cjfa-57637	54	8	consistently	consistently	ADV
cjfa-57637	54	9	shown	show	VERB
cjfa-57637	54	10	a	a	DET
cjfa-57637	54	11	positive	positive	ADJ
cjfa-57637	54	12	relationship	relationship	NOUN
cjfa-57637	54	13	between	between	ADP
cjfa-57637	54	14	strong	strong	ADJ
cjfa-57637	54	15	accounting	accounting	NOUN
cjfa-57637	54	16	controls	control	NOUN
cjfa-57637	54	17	and	and	CCONJ
cjfa-57637	54	18	improved	improve	VERB
cjfa-57637	54	19	financial	financial	ADJ
cjfa-57637	54	20	reporting	reporting	NOUN
cjfa-57637	54	21	quality	quality	NOUN
cjfa-57637	54	22	.	.	PUNCT
cjfa-57637	55	1	these	these	DET
cjfa-57637	55	2	studies	study	NOUN
cjfa-57637	55	3	span	span	VERB
cjfa-57637	55	4	across	across	ADP
cjfa-57637	55	5	developed	develop	VERB
cjfa-57637	55	6	,	,	PUNCT
cjfa-57637	55	7	developing	develop	VERB
cjfa-57637	55	8	,	,	PUNCT
cjfa-57637	55	9	african	african	ADJ
cjfa-57637	55	10	countries	country	NOUN
cjfa-57637	55	11	,	,	PUNCT
cjfa-57637	55	12	and	and	CCONJ
cjfa-57637	55	13	nigeria	nigeria	PROPN
cjfa-57637	55	14	,	,	PUNCT
cjfa-57637	55	15	providing	provide	VERB
cjfa-57637	55	16	a	a	DET
cjfa-57637	55	17	comprehensive	comprehensive	ADJ
cjfa-57637	55	18	global	global	ADJ
cjfa-57637	55	19	perspective	perspective	NOUN
cjfa-57637	55	20	on	on	ADP
cjfa-57637	55	21	accounting	accounting	NOUN
cjfa-57637	55	22	controls	control	NOUN
cjfa-57637	55	23	and	and	CCONJ
cjfa-57637	55	24	financial	financial	ADJ
cjfa-57637	55	25	reporting	reporting	NOUN
cjfa-57637	55	26	quality	quality	NOUN
cjfa-57637	55	27	.	.	PUNCT
cjfa-57637	56	1	detective	detective	ADJ
cjfa-57637	56	2	controls	control	NOUN
cjfa-57637	56	3	and	and	CCONJ
cjfa-57637	56	4	quality	quality	NOUN
cjfa-57637	56	5	of	of	ADP
cjfa-57637	56	6	financial	financial	ADJ
cjfa-57637	56	7	reportingdetective	reportingdetective	NOUN
cjfa-57637	56	8	controls	control	NOUN
cjfa-57637	56	9	and	and	CCONJ
cjfa-57637	56	10	quality	quality	NOUN
cjfa-57637	56	11	of	of	ADP
cjfa-57637	56	12	financial	financial	ADJ
cjfa-57637	56	13	reporting	reporting	NOUN
cjfa-57637	56	14	detective	detective	NOUN
cjfa-57637	56	15	controls	control	NOUN
cjfa-57637	56	16	,	,	PUNCT
cjfa-57637	56	17	designed	design	VERB
cjfa-57637	56	18	to	to	PART
cjfa-57637	56	19	identify	identify	VERB
cjfa-57637	56	20	errors	error	NOUN
cjfa-57637	56	21	after	after	SCONJ
cjfa-57637	56	22	they	they	PRON
cjfa-57637	56	23	occur	occur	VERB
cjfa-57637	56	24	,	,	PUNCT
cjfa-57637	56	25	have	have	AUX
cjfa-57637	56	26	been	be	AUX
cjfa-57637	56	27	linked	link	VERB
cjfa-57637	56	28	to	to	ADP
cjfa-57637	56	29	improved	improve	VERB
cjfa-57637	56	30	financial	financial	ADJ
cjfa-57637	56	31	reporting	reporting	NOUN
cjfa-57637	56	32	quality	quality	NOUN
cjfa-57637	56	33	.	.	PUNCT
cjfa-57637	57	1	for	for	ADP
cjfa-57637	57	2	instance	instance	NOUN
cjfa-57637	57	3	,	,	PUNCT
cjfa-57637	57	4	shareef	shareef	PROPN
cjfa-57637	57	5	,	,	PUNCT
cjfa-57637	57	6	younis	youni	NOUN
cjfa-57637	57	7	and	and	CCONJ
cjfa-57637	57	8	alsadia	alsadia	PROPN
cjfa-57637	57	9	(	(	PUNCT
cjfa-57637	57	10	2023	2023	NUM
cjfa-57637	57	11	)	)	PUNCT
cjfa-57637	57	12	,	,	PUNCT
cjfa-57637	57	13	maarouf	maarouf	ADJ
cjfa-57637	57	14	,	,	PUNCT
cjfa-57637	57	15	khoshro	khoshro	NOUN
cjfa-57637	57	16	and	and	CCONJ
cjfa-57637	57	17	amini	amini	PROPN
cjfa-57637	57	18	(	(	PUNCT
cjfa-57637	57	19	2024	2024	NUM
cjfa-57637	57	20	)	)	PUNCT
cjfa-57637	57	21	identified	identify	VERB
cjfa-57637	57	22	a	a	DET
cjfa-57637	57	23	positive	positive	ADJ
cjfa-57637	57	24	link	link	NOUN
cjfa-57637	57	25	between	between	ADP
cjfa-57637	57	26	strong	strong	ADJ
cjfa-57637	57	27	internal	internal	ADJ
cjfa-57637	57	28	controls	control	NOUN
cjfa-57637	57	29	and	and	CCONJ
cjfa-57637	57	30	improved	improve	VERB
cjfa-57637	57	31	financial	financial	ADJ
cjfa-57637	57	32	reporting	reporting	NOUN
cjfa-57637	57	33	quality	quality	NOUN
cjfa-57637	57	34	,	,	PUNCT
cjfa-57637	57	35	with	with	ADP
cjfa-57637	57	36	fewer	few	ADJ
cjfa-57637	57	37	errors	error	NOUN
cjfa-57637	57	38	and	and	CCONJ
cjfa-57637	57	39	restatements	restatement	NOUN
cjfa-57637	57	40	in	in	ADP
cjfa-57637	57	41	firms	firm	NOUN
cjfa-57637	57	42	with	with	ADP
cjfa-57637	57	43	robust	robust	ADJ
cjfa-57637	57	44	mechanisms	mechanism	NOUN
cjfa-57637	57	45	.	.	PUNCT
cjfa-57637	58	1	the	the	DET
cjfa-57637	58	2	internal	internal	ADJ
cjfa-57637	58	3	control	control	NOUN
cjfa-57637	58	4	effectiveness	effectiveness	NOUN
cjfa-57637	58	5	has	have	AUX
cjfa-57637	58	6	also	also	ADV
cjfa-57637	58	7	enhanced	enhance	VERB
cjfa-57637	58	8	financial	financial	ADJ
cjfa-57637	58	9	reporting	reporting	NOUN
cjfa-57637	58	10	data	datum	NOUN
cjfa-57637	58	11	quality	quality	NOUN
cjfa-57637	58	12	and	and	CCONJ
cjfa-57637	58	13	reduced	reduced	ADJ
cjfa-57637	58	14	fraud	fraud	NOUN
cjfa-57637	58	15	,	,	PUNCT
cjfa-57637	58	16	as	as	SCONJ
cjfa-57637	58	17	shown	show	VERB
cjfa-57637	58	18	by	by	ADP
cjfa-57637	58	19	krishnan	krishnan	PROPN
cjfa-57637	58	20	et	et	PROPN
cjfa-57637	58	21	al	al	PROPN
cjfa-57637	58	22	.	.	PROPN
cjfa-57637	59	1	(	(	PUNCT
cjfa-57637	59	2	2020	2020	NUM
cjfa-57637	59	3	)	)	PUNCT
cjfa-57637	59	4	and	and	CCONJ
cjfa-57637	59	5	zakirova	zakirova	PROPN
cjfa-57637	59	6	,	,	PUNCT
cjfa-57637	59	7	klychova	klychova	PROPN
cjfa-57637	59	8	,	,	PUNCT
cjfa-57637	59	9	dyatlova	dyatlova	PROPN
cjfa-57637	59	10	,	,	PUNCT
cjfa-57637	59	11	khoruzhy	khoruzhy	NOUN
cjfa-57637	59	12	and	and	CCONJ
cjfa-57637	59	13	mavlieva	mavlieva	PROPN
cjfa-57637	59	14	(	(	PUNCT
cjfa-57637	59	15	2023	2023	NUM
cjfa-57637	59	16	)	)	PUNCT
cjfa-57637	59	17	.	.	PUNCT
cjfa-57637	60	1	in	in	ADP
cjfa-57637	60	2	portugal	portugal	PROPN
cjfa-57637	60	3	,	,	PUNCT
cjfa-57637	60	4	monteiro	monteiro	PROPN
cjfa-57637	60	5	,	,	PUNCT
cjfa-57637	60	6	cepêda	cepêda	PROPN
cjfa-57637	60	7	,	,	PUNCT
cjfa-57637	60	8	da	da	PROPN
cjfa-57637	60	9	silva	silva	NOUN
cjfa-57637	60	10	and	and	CCONJ
cjfa-57637	60	11	vale	vale	ADJ
cjfa-57637	60	12	(	(	PUNCT
cjfa-57637	60	13	2023	2023	NUM
cjfa-57637	60	14	)	)	PUNCT
cjfa-57637	60	15	found	find	VERB
cjfa-57637	60	16	that	that	SCONJ
cjfa-57637	60	17	internal	internal	ADJ
cjfa-57637	60	18	controls	control	NOUN
cjfa-57637	60	19	and	and	CCONJ
cjfa-57637	60	20	accounting	accounting	NOUN
cjfa-57637	60	21	information	information	NOUN
cjfa-57637	60	22	systems	system	NOUN
cjfa-57637	60	23	positively	positively	ADV
cjfa-57637	60	24	affect	affect	VERB
cjfa-57637	60	25	reporting	report	VERB
cjfa-57637	60	26	quality	quality	NOUN
cjfa-57637	60	27	.	.	PUNCT
cjfa-57637	61	1	similarly	similarly	ADV
cjfa-57637	61	2	,	,	PUNCT
cjfa-57637	61	3	in	in	ADP
cjfa-57637	61	4	indonesia	indonesia	PROPN
cjfa-57637	61	5	,	,	PUNCT
cjfa-57637	61	6	pangaribuan	pangaribuan	PROPN
cjfa-57637	61	7	et	et	PROPN
cjfa-57637	61	8	al	al	PROPN
cjfa-57637	61	9	.	.	PROPN
cjfa-57637	62	1	(	(	PUNCT
cjfa-57637	62	2	2023	2023	NUM
cjfa-57637	62	3	)	)	PUNCT
cjfa-57637	62	4	and	and	CCONJ
cjfa-57637	62	5	arisandi	arisandi	VERB
cjfa-57637	62	6	,	,	PUNCT
cjfa-57637	62	7	islami	islami	NOUN
cjfa-57637	62	8	and	and	CCONJ
cjfa-57637	62	9	soeprajitno	soeprajitno	NOUN
cjfa-57637	62	10	(	(	PUNCT
cjfa-57637	62	11	2022	2022	NUM
cjfa-57637	62	12	)	)	PUNCT
cjfa-57637	62	13	demonstrated	demonstrate	VERB
cjfa-57637	62	14	that	that	SCONJ
cjfa-57637	62	15	detective	detective	ADJ
cjfa-57637	62	16	controls	control	NOUN
cjfa-57637	62	17	enhanced	enhanced	ADJ
cjfa-57637	62	18	reporting	reporting	NOUN
cjfa-57637	62	19	quality	quality	NOUN
cjfa-57637	62	20	,	,	PUNCT
cjfa-57637	62	21	with	with	ADP
cjfa-57637	62	22	similar	similar	ADJ
cjfa-57637	62	23	findings	finding	NOUN
cjfa-57637	62	24	in	in	ADP
cjfa-57637	62	25	kenya	kenya	PROPN
cjfa-57637	62	26	by	by	ADP
cjfa-57637	62	27	muriithi	muriithi	PROPN
cjfa-57637	62	28	and	and	CCONJ
cjfa-57637	62	29	oluoch	oluoch	PROPN
cjfa-57637	62	30	(	(	PUNCT
cjfa-57637	62	31	2024	2024	NUM
cjfa-57637	62	32	)	)	PUNCT
cjfa-57637	62	33	,	,	PUNCT
cjfa-57637	62	34	and	and	CCONJ
cjfa-57637	62	35	dominic	dominic	PROPN
cjfa-57637	62	36	(	(	PUNCT
cjfa-57637	62	37	2024	2024	NUM
cjfa-57637	62	38	)	)	PUNCT
cjfa-57637	62	39	in	in	ADP
cjfa-57637	62	40	nigeria	nigeria	PROPN
cjfa-57637	62	41	.	.	PUNCT
cjfa-57637	63	1	drawing	draw	VERB
cjfa-57637	63	2	from	from	ADP
cjfa-57637	63	3	the	the	DET
cjfa-57637	63	4	preceding	precede	VERB
cjfa-57637	63	5	literature	literature	NOUN
cjfa-57637	63	6	review	review	NOUN
cjfa-57637	63	7	,	,	PUNCT
cjfa-57637	63	8	the	the	DET
cjfa-57637	63	9	following	follow	VERB
cjfa-57637	63	10	hypothesis	hypothesis	NOUN
cjfa-57637	63	11	has	have	AUX
cjfa-57637	63	12	been	be	AUX
cjfa-57637	63	13	formulated	formulate	VERB
cjfa-57637	63	14	:	:	PUNCT
cjfa-57637	63	15	h1	h1	NOUN
cjfa-57637	63	16	:	:	PUNCT
cjfa-57637	63	17	detective	detective	NOUN
cjfa-57637	63	18	controls	control	NOUN
cjfa-57637	63	19	do	do	AUX
cjfa-57637	63	20	not	not	PART
cjfa-57637	63	21	exert	exert	VERB
cjfa-57637	63	22	a	a	DET
cjfa-57637	63	23	significant	significant	ADJ
cjfa-57637	63	24	impact	impact	NOUN
cjfa-57637	63	25	on	on	ADP
cjfa-57637	63	26	the	the	DET
cjfa-57637	63	27	financial	financial	ADJ
cjfa-57637	63	28	reporting	reporting	NOUN
cjfa-57637	63	29	quality	quality	NOUN
cjfa-57637	63	30	of	of	ADP
cjfa-57637	63	31	microfinance	microfinance	NOUN
cjfa-57637	63	32	banks	bank	NOUN
cjfa-57637	63	33	in	in	ADP
cjfa-57637	63	34	kwara	kwara	PROPN
cjfa-57637	63	35	state	state	PROPN
cjfa-57637	63	36	.	.	PUNCT
cjfa-57637	64	1	yusuf	yusuf	PROPN
cjfa-57637	64	2	alabi	alabi	PROPN
cjfa-57637	64	3	olumoh5252	olumoh5252	PROPN
cjfa-57637	64	4	preventive	preventive	ADJ
cjfa-57637	64	5	controls	control	NOUN
cjfa-57637	64	6	and	and	CCONJ
cjfa-57637	64	7	quality	quality	NOUN
cjfa-57637	64	8	of	of	ADP
cjfa-57637	64	9	financial	financial	ADJ
cjfa-57637	64	10	reportingpreventive	reportingpreventive	ADJ
cjfa-57637	64	11	controls	control	NOUN
cjfa-57637	64	12	and	and	CCONJ
cjfa-57637	64	13	quality	quality	NOUN
cjfa-57637	64	14	of	of	ADP
cjfa-57637	64	15	financial	financial	ADJ
cjfa-57637	64	16	reporting	reporting	NOUN
cjfa-57637	64	17	preventive	preventive	ADJ
cjfa-57637	64	18	controls	control	NOUN
cjfa-57637	64	19	are	be	AUX
cjfa-57637	64	20	critical	critical	ADJ
cjfa-57637	64	21	in	in	ADP
cjfa-57637	64	22	deterring	deter	VERB
cjfa-57637	64	23	errors	error	NOUN
cjfa-57637	64	24	or	or	CCONJ
cjfa-57637	64	25	fraud	fraud	NOUN
cjfa-57637	64	26	before	before	SCONJ
cjfa-57637	64	27	they	they	PRON
cjfa-57637	64	28	occur	occur	VERB
cjfa-57637	64	29	.	.	PUNCT
cjfa-57637	65	1	hu	hu	PROPN
cjfa-57637	65	2	,	,	PUNCT
cjfa-57637	65	3	weng	weng	PROPN
cjfa-57637	65	4	and	and	CCONJ
cjfa-57637	65	5	wang	wang	PROPN
cjfa-57637	65	6	(	(	PUNCT
cjfa-57637	65	7	2021	2021	NUM
cjfa-57637	65	8	)	)	PUNCT
cjfa-57637	65	9	found	find	VERB
cjfa-57637	65	10	that	that	SCONJ
cjfa-57637	65	11	internal	internal	ADJ
cjfa-57637	65	12	controls	control	NOUN
cjfa-57637	65	13	improved	improve	VERB
cjfa-57637	65	14	reporting	report	VERB
cjfa-57637	65	15	quality	quality	NOUN
cjfa-57637	65	16	in	in	ADP
cjfa-57637	65	17	china	china	PROPN
cjfa-57637	65	18	.	.	PUNCT
cjfa-57637	66	1	in	in	ADP
cjfa-57637	66	2	developing	develop	VERB
cjfa-57637	66	3	economies	economy	NOUN
cjfa-57637	66	4	,	,	PUNCT
cjfa-57637	66	5	kwanbo	kwanbo	NOUN
cjfa-57637	66	6	et	et	PROPN
cjfa-57637	66	7	al	al	PROPN
cjfa-57637	66	8	.	.	PROPN
cjfa-57637	67	1	(	(	PUNCT
cjfa-57637	67	2	2023	2023	NUM
cjfa-57637	67	3	)	)	PUNCT
cjfa-57637	67	4	confirmed	confirm	VERB
cjfa-57637	67	5	the	the	DET
cjfa-57637	67	6	value	value	NOUN
cjfa-57637	67	7	of	of	ADP
cjfa-57637	67	8	preventive	preventive	ADJ
cjfa-57637	67	9	controls	control	NOUN
cjfa-57637	67	10	across	across	ADP
cjfa-57637	67	11	various	various	ADJ
cjfa-57637	67	12	sectors	sector	NOUN
cjfa-57637	67	13	in	in	ADP
cjfa-57637	67	14	developing	develop	VERB
cjfa-57637	67	15	nations	nation	NOUN
cjfa-57637	67	16	.	.	PUNCT
cjfa-57637	68	1	in	in	ADP
cjfa-57637	68	2	africa	africa	PROPN
cjfa-57637	68	3	,	,	PUNCT
cjfa-57637	68	4	rashid	rashid	PROPN
cjfa-57637	68	5	and	and	CCONJ
cjfa-57637	68	6	sabir	sabir	PROPN
cjfa-57637	68	7	-	-	PUNCT
cjfa-57637	68	8	jaf	jaf	PROPN
cjfa-57637	68	9	(	(	PUNCT
cjfa-57637	68	10	2023	2023	NUM
cjfa-57637	68	11	)	)	PUNCT
cjfa-57637	68	12	linked	link	VERB
cjfa-57637	68	13	strong	strong	ADJ
cjfa-57637	68	14	corporate	corporate	ADJ
cjfa-57637	68	15	governance	governance	NOUN
cjfa-57637	68	16	,	,	PUNCT
cjfa-57637	68	17	including	include	VERB
cjfa-57637	68	18	preventive	preventive	ADJ
cjfa-57637	68	19	controls	control	NOUN
cjfa-57637	68	20	,	,	PUNCT
cjfa-57637	68	21	to	to	ADP
cjfa-57637	68	22	better	well	ADJ
cjfa-57637	68	23	financial	financial	ADJ
cjfa-57637	68	24	reporting	reporting	NOUN
cjfa-57637	68	25	.	.	PUNCT
cjfa-57637	69	1	similarly	similarly	ADV
cjfa-57637	69	2	,	,	PUNCT
cjfa-57637	69	3	umar	umar	PROPN
cjfa-57637	69	4	et	et	PROPN
cjfa-57637	69	5	al	al	PROPN
cjfa-57637	69	6	.	.	PROPN
cjfa-57637	70	1	(	(	PUNCT
cjfa-57637	70	2	2024	2024	NUM
cjfa-57637	70	3	)	)	PUNCT
cjfa-57637	70	4	found	find	VERB
cjfa-57637	70	5	that	that	SCONJ
cjfa-57637	70	6	internal	internal	ADJ
cjfa-57637	70	7	preventive	preventive	ADJ
cjfa-57637	70	8	control	control	NOUN
cjfa-57637	70	9	systems	system	NOUN
cjfa-57637	70	10	have	have	VERB
cjfa-57637	70	11	a	a	DET
cjfa-57637	70	12	positive	positive	ADJ
cjfa-57637	70	13	influence	influence	NOUN
cjfa-57637	70	14	on	on	ADP
cjfa-57637	70	15	financial	financial	ADJ
cjfa-57637	70	16	management	management	NOUN
cjfa-57637	70	17	in	in	ADP
cjfa-57637	70	18	local	local	ADJ
cjfa-57637	70	19	government	government	NOUN
cjfa-57637	70	20	authorities	authority	NOUN
cjfa-57637	70	21	in	in	ADP
cjfa-57637	70	22	ghana	ghana	PROPN
cjfa-57637	70	23	,	,	PUNCT
cjfa-57637	70	24	and	and	CCONJ
cjfa-57637	70	25	thereby	thereby	ADV
cjfa-57637	70	26	enhancing	enhance	VERB
cjfa-57637	70	27	their	their	PRON
cjfa-57637	70	28	financial	financial	ADJ
cjfa-57637	70	29	reporting	reporting	NOUN
cjfa-57637	70	30	quality	quality	NOUN
cjfa-57637	70	31	.	.	PUNCT
cjfa-57637	71	1	a	a	DET
cjfa-57637	71	2	study	study	NOUN
cjfa-57637	71	3	by	by	ADP
cjfa-57637	71	4	muriithi	muriithi	NOUN
cjfa-57637	71	5	and	and	CCONJ
cjfa-57637	71	6	oluoch	oluoch	PROPN
cjfa-57637	71	7	(	(	PUNCT
cjfa-57637	71	8	2024	2024	NUM
cjfa-57637	71	9	)	)	PUNCT
cjfa-57637	71	10	revealed	reveal	VERB
cjfa-57637	71	11	that	that	SCONJ
cjfa-57637	71	12	preventive	preventive	ADJ
cjfa-57637	71	13	controls	control	NOUN
cjfa-57637	71	14	had	have	VERB
cjfa-57637	71	15	a	a	DET
cjfa-57637	71	16	significant	significant	ADJ
cjfa-57637	71	17	and	and	CCONJ
cjfa-57637	71	18	negative	negative	ADJ
cjfa-57637	71	19	effect	effect	NOUN
cjfa-57637	71	20	on	on	ADP
cjfa-57637	71	21	the	the	DET
cjfa-57637	71	22	financial	financial	ADJ
cjfa-57637	71	23	reporting	reporting	NOUN
cjfa-57637	71	24	lag	lag	NOUN
cjfa-57637	71	25	.	.	PUNCT
cjfa-57637	72	1	in	in	ADP
cjfa-57637	72	2	nigeria	nigeria	PROPN
cjfa-57637	72	3	,	,	PUNCT
cjfa-57637	72	4	alabi	alabi	NOUN
cjfa-57637	72	5	and	and	CCONJ
cjfa-57637	72	6	abdulrasaq	abdulrasaq	NOUN
cjfa-57637	72	7	(	(	PUNCT
cjfa-57637	72	8	2021	2021	NUM
cjfa-57637	72	9	)	)	PUNCT
cjfa-57637	72	10	found	find	VERB
cjfa-57637	72	11	that	that	SCONJ
cjfa-57637	72	12	the	the	DET
cjfa-57637	72	13	internal	internal	ADJ
cjfa-57637	72	14	control	control	NOUN
cjfa-57637	72	15	system	system	NOUN
cjfa-57637	72	16	has	have	VERB
cjfa-57637	72	17	a	a	DET
cjfa-57637	72	18	positive	positive	ADJ
cjfa-57637	72	19	and	and	CCONJ
cjfa-57637	72	20	significant	significant	ADJ
cjfa-57637	72	21	effect	effect	NOUN
cjfa-57637	72	22	on	on	ADP
cjfa-57637	72	23	the	the	DET
cjfa-57637	72	24	quality	quality	NOUN
cjfa-57637	72	25	of	of	ADP
cjfa-57637	72	26	financial	financial	ADJ
cjfa-57637	72	27	reports	report	NOUN
cjfa-57637	72	28	of	of	ADP
cjfa-57637	72	29	microfinance	microfinance	NOUN
cjfa-57637	72	30	banks	bank	NOUN
cjfa-57637	72	31	,	,	PUNCT
cjfa-57637	72	32	and	and	CCONJ
cjfa-57637	72	33	zakariyau	zakariyau	NOUN
cjfa-57637	72	34	and	and	CCONJ
cjfa-57637	72	35	mustapha	mustapha	PROPN
cjfa-57637	72	36	(	(	PUNCT
cjfa-57637	72	37	2021	2021	NUM
cjfa-57637	72	38	)	)	PUNCT
cjfa-57637	72	39	emphasized	emphasize	VERB
cjfa-57637	72	40	that	that	SCONJ
cjfa-57637	72	41	adopting	adopt	VERB
cjfa-57637	72	42	ifrs	ifrs	NOUN
cjfa-57637	72	43	improved	improve	VERB
cjfa-57637	72	44	preventive	preventive	ADJ
cjfa-57637	72	45	mechanisms	mechanism	NOUN
cjfa-57637	72	46	,	,	PUNCT
cjfa-57637	72	47	particularly	particularly	ADV
cjfa-57637	72	48	in	in	ADP
cjfa-57637	72	49	microfinance	microfinance	NOUN
cjfa-57637	72	50	institutions	institution	NOUN
cjfa-57637	72	51	.	.	PUNCT
cjfa-57637	73	1	based	base	VERB
cjfa-57637	73	2	on	on	ADP
cjfa-57637	73	3	the	the	DET
cjfa-57637	73	4	above	above	NOUN
cjfa-57637	73	5	the	the	DET
cjfa-57637	73	6	study	study	NOUN
cjfa-57637	73	7	hypothesized	hypothesize	VERB
cjfa-57637	73	8	that	that	SCONJ
cjfa-57637	73	9	:	:	PUNCT
cjfa-57637	73	10	h2	h2	NOUN
cjfa-57637	73	11	:	:	PUNCT
cjfa-57637	73	12	preventive	preventive	ADJ
cjfa-57637	73	13	controls	control	NOUN
cjfa-57637	73	14	do	do	AUX
cjfa-57637	73	15	not	not	PART
cjfa-57637	73	16	exert	exert	VERB
cjfa-57637	73	17	a	a	DET
cjfa-57637	73	18	significant	significant	ADJ
cjfa-57637	73	19	impact	impact	NOUN
cjfa-57637	73	20	on	on	ADP
cjfa-57637	73	21	the	the	DET
cjfa-57637	73	22	financial	financial	ADJ
cjfa-57637	73	23	reporting	reporting	NOUN
cjfa-57637	73	24	quality	quality	NOUN
cjfa-57637	73	25	of	of	ADP
cjfa-57637	73	26	microfinance	microfinance	NOUN
cjfa-57637	73	27	banks	bank	NOUN
cjfa-57637	73	28	in	in	ADP
cjfa-57637	73	29	kwara	kwara	PROPN
cjfa-57637	73	30	state	state	PROPN
cjfa-57637	73	31	.	.	PUNCT
cjfa-57637	74	1	corrective	corrective	ADJ
cjfa-57637	74	2	controls	control	NOUN
cjfa-57637	74	3	and	and	CCONJ
cjfa-57637	74	4	quality	quality	NOUN
cjfa-57637	74	5	of	of	ADP
cjfa-57637	74	6	financial	financial	ADJ
cjfa-57637	74	7	reportingcorrective	reportingcorrective	ADJ
cjfa-57637	74	8	controls	control	NOUN
cjfa-57637	74	9	and	and	CCONJ
cjfa-57637	74	10	quality	quality	NOUN
cjfa-57637	74	11	of	of	ADP
cjfa-57637	74	12	financial	financial	ADJ
cjfa-57637	74	13	reporting	reporting	NOUN
cjfa-57637	74	14	corrective	corrective	ADJ
cjfa-57637	74	15	controls	control	NOUN
cjfa-57637	74	16	help	help	VERB
cjfa-57637	74	17	address	address	NOUN
cjfa-57637	74	18	and	and	CCONJ
cjfa-57637	74	19	rectify	rectify	VERB
cjfa-57637	74	20	identified	identify	VERB
cjfa-57637	74	21	errors	error	NOUN
cjfa-57637	74	22	in	in	ADP
cjfa-57637	74	23	financial	financial	ADJ
cjfa-57637	74	24	reporting	reporting	NOUN
cjfa-57637	74	25	,	,	PUNCT
cjfa-57637	74	26	ensuring	ensure	VERB
cjfa-57637	74	27	compliance	compliance	NOUN
cjfa-57637	74	28	with	with	ADP
cjfa-57637	74	29	standards	standard	NOUN
cjfa-57637	74	30	.	.	PUNCT
cjfa-57637	75	1	different	different	ADJ
cjfa-57637	75	2	researchers	researcher	NOUN
cjfa-57637	75	3	have	have	AUX
cjfa-57637	75	4	examined	examine	VERB
cjfa-57637	75	5	the	the	DET
cjfa-57637	75	6	impacts	impact	NOUN
cjfa-57637	75	7	of	of	ADP
cjfa-57637	75	8	corrective	corrective	ADJ
cjfa-57637	75	9	controls	control	NOUN
cjfa-57637	75	10	on	on	ADP
cjfa-57637	75	11	financial	financial	ADJ
cjfa-57637	75	12	reporting	reporting	NOUN
cjfa-57637	75	13	quality	quality	NOUN
cjfa-57637	75	14	,	,	PUNCT
cjfa-57637	75	15	and	and	CCONJ
cjfa-57637	75	16	reported	report	VERB
cjfa-57637	75	17	their	their	PRON
cjfa-57637	75	18	findings	finding	NOUN
cjfa-57637	75	19	;	;	PUNCT
cjfa-57637	75	20	for	for	ADP
cjfa-57637	75	21	instance	instance	NOUN
cjfa-57637	75	22	,	,	PUNCT
cjfa-57637	75	23	nguyen	nguyen	NOUN
cjfa-57637	75	24	,	,	PUNCT
cjfa-57637	75	25	vu	vu	NOUN
cjfa-57637	75	26	and	and	CCONJ
cjfa-57637	75	27	bui	bui	PROPN
cjfa-57637	75	28	(	(	PUNCT
cjfa-57637	75	29	2023	2023	NUM
cjfa-57637	75	30	)	)	PUNCT
cjfa-57637	75	31	found	find	VERB
cjfa-57637	75	32	that	that	SCONJ
cjfa-57637	75	33	firms	firm	NOUN
cjfa-57637	75	34	with	with	ADP
cjfa-57637	75	35	strong	strong	ADJ
cjfa-57637	75	36	corrective	corrective	ADJ
cjfa-57637	75	37	controls	control	NOUN
cjfa-57637	75	38	had	have	VERB
cjfa-57637	75	39	fewer	few	ADJ
cjfa-57637	75	40	financial	financial	ADJ
cjfa-57637	75	41	misstatements	misstatement	NOUN
cjfa-57637	75	42	over	over	ADP
cjfa-57637	75	43	time	time	NOUN
cjfa-57637	75	44	.	.	PUNCT
cjfa-57637	76	1	antwi	antwi	ADJ
cjfa-57637	76	2	,	,	PUNCT
cjfa-57637	76	3	adelakun	adelakun	NOUN
cjfa-57637	76	4	and	and	CCONJ
cjfa-57637	76	5	eziefule	eziefule	NOUN
cjfa-57637	76	6	(	(	PUNCT
cjfa-57637	76	7	2024	2024	NUM
cjfa-57637	76	8	)	)	PUNCT
cjfa-57637	76	9	in	in	ADP
cjfa-57637	76	10	the	the	DET
cjfa-57637	76	11	u.s	u.s	PROPN
cjfa-57637	76	12	.	.	PROPN
cjfa-57637	76	13	noted	note	VERB
cjfa-57637	76	14	that	that	SCONJ
cjfa-57637	76	15	real	real	ADJ
cjfa-57637	76	16	-	-	PUNCT
cjfa-57637	76	17	time	time	NOUN
cjfa-57637	76	18	data	datum	NOUN
cjfa-57637	76	19	correction	correction	NOUN
cjfa-57637	76	20	tools	tool	NOUN
cjfa-57637	76	21	improved	improve	VERB
cjfa-57637	76	22	financial	financial	ADJ
cjfa-57637	76	23	reporting	reporting	NOUN
cjfa-57637	76	24	accuracy	accuracy	NOUN
cjfa-57637	76	25	and	and	CCONJ
cjfa-57637	76	26	timeliness	timeliness	NOUN
cjfa-57637	76	27	.	.	PUNCT
cjfa-57637	77	1	in	in	ADP
cjfa-57637	77	2	developing	develop	VERB
cjfa-57637	77	3	countries	country	NOUN
cjfa-57637	77	4	,	,	PUNCT
cjfa-57637	77	5	martinez	martinez	PROPN
cjfa-57637	77	6	and	and	CCONJ
cjfa-57637	77	7	de	de	PROPN
cjfa-57637	77	8	-	-	PROPN
cjfa-57637	77	9	jesus	jesus	PROPN
cjfa-57637	77	10	-	-	PUNCT
cjfa-57637	77	11	moraes	moraes	PROPN
cjfa-57637	77	12	(	(	PUNCT
cjfa-57637	77	13	2024	2024	NUM
cjfa-57637	77	14	)	)	PUNCT
cjfa-57637	77	15	observed	observe	VERB
cjfa-57637	77	16	that	that	SCONJ
cjfa-57637	77	17	corrective	corrective	ADJ
cjfa-57637	77	18	controls	control	NOUN
cjfa-57637	77	19	reduced	reduce	VERB
cjfa-57637	77	20	audit	audit	NOUN
cjfa-57637	77	21	adjustments	adjustment	NOUN
cjfa-57637	77	22	in	in	ADP
cjfa-57637	77	23	brazilian	brazilian	ADJ
cjfa-57637	77	24	firms	firm	NOUN
cjfa-57637	77	25	,	,	PUNCT
cjfa-57637	77	26	as	as	ADP
cjfa-57637	77	27	jannah	jannah	PROPN
cjfa-57637	77	28	,	,	PUNCT
cjfa-57637	77	29	hazmi	hazmi	NOUN
cjfa-57637	77	30	,	,	PUNCT
cjfa-57637	77	31	fitri	fitri	ADJ
cjfa-57637	77	32	and	and	CCONJ
cjfa-57637	77	33	ashar	ashar	NOUN
cjfa-57637	77	34	(	(	PUNCT
cjfa-57637	77	35	2024	2024	NUM
cjfa-57637	77	36	)	)	PUNCT
cjfa-57637	77	37	revealed	reveal	VERB
cjfa-57637	77	38	that	that	SCONJ
cjfa-57637	77	39	internal	internal	ADJ
cjfa-57637	77	40	controls	control	NOUN
cjfa-57637	77	41	have	have	VERB
cjfa-57637	77	42	no	no	DET
cjfa-57637	77	43	significant	significant	ADJ
cjfa-57637	77	44	relationship	relationship	NOUN
cjfa-57637	77	45	with	with	ADP
cjfa-57637	77	46	financial	financial	ADJ
cjfa-57637	77	47	reporting	reporting	NOUN
cjfa-57637	77	48	quality	quality	NOUN
cjfa-57637	77	49	,	,	PUNCT
cjfa-57637	77	50	while	while	SCONJ
cjfa-57637	77	51	setyawan	setyawan	NOUN
cjfa-57637	77	52	and	and	CCONJ
cjfa-57637	77	53	gamayuni	gamayuni	PROPN
cjfa-57637	77	54	(	(	PUNCT
cjfa-57637	77	55	2020	2020	NUM
cjfa-57637	77	56	)	)	PUNCT
cjfa-57637	77	57	found	find	VERB
cjfa-57637	77	58	that	that	SCONJ
cjfa-57637	77	59	combining	combine	VERB
cjfa-57637	77	60	corrective	corrective	ADJ
cjfa-57637	77	61	and	and	CCONJ
cjfa-57637	77	62	preventive	preventive	ADJ
cjfa-57637	77	63	controls	control	NOUN
cjfa-57637	77	64	improved	improve	VERB
cjfa-57637	77	65	reporting	reporting	NOUN
cjfa-57637	77	66	accuracy	accuracy	NOUN
cjfa-57637	77	67	in	in	ADP
cjfa-57637	77	68	indonesia	indonesia	PROPN
cjfa-57637	77	69	.	.	PUNCT
cjfa-57637	78	1	in	in	ADP
cjfa-57637	78	2	africa	africa	PROPN
cjfa-57637	78	3	,	,	PUNCT
cjfa-57637	78	4	ajao	ajao	NOUN
cjfa-57637	78	5	and	and	CCONJ
cjfa-57637	78	6	oluwadamilola	oluwadamilola	PROPN
cjfa-57637	78	7	(	(	PUNCT
cjfa-57637	78	8	2020	2020	NUM
cjfa-57637	78	9	)	)	PUNCT
cjfa-57637	78	10	emphasized	emphasize	VERB
cjfa-57637	78	11	the	the	DET
cjfa-57637	78	12	significance	significance	NOUN
cjfa-57637	78	13	of	of	ADP
cjfa-57637	78	14	corrective	corrective	ADJ
cjfa-57637	78	15	controls	control	NOUN
cjfa-57637	78	16	,	,	PUNCT
cjfa-57637	78	17	alongside	alongside	ADP
cjfa-57637	78	18	preventive	preventive	ADJ
cjfa-57637	78	19	and	and	CCONJ
cjfa-57637	78	20	detec	detec	ADJ
cjfa-57637	78	21	accounting	accounting	NOUN
cjfa-57637	78	22	controls	control	NOUN
cjfa-57637	78	23	and	and	CCONJ
cjfa-57637	78	24	quality	quality	NOUN
cjfa-57637	78	25	of	of	ADP
cjfa-57637	78	26	financial	financial	ADJ
cjfa-57637	78	27	reporting	reporting	NOUN
cjfa-57637	78	28	…	…	PUNCT
cjfa-57637	78	29	5353	5353	NUM
cjfa-57637	78	30	tive	tive	NOUN
cjfa-57637	78	31	measures	measure	NOUN
cjfa-57637	78	32	,	,	PUNCT
cjfa-57637	78	33	in	in	ADP
cjfa-57637	78	34	enhancing	enhance	VERB
cjfa-57637	78	35	financial	financial	ADJ
cjfa-57637	78	36	reporting	reporting	NOUN
cjfa-57637	78	37	quality	quality	NOUN
cjfa-57637	78	38	in	in	ADP
cjfa-57637	78	39	nigeria	nigeria	PROPN
cjfa-57637	78	40	.	.	PUNCT
cjfa-57637	79	1	contrarily	contrarily	ADV
cjfa-57637	79	2	,	,	PUNCT
cjfa-57637	79	3	muriithi	muriithi	NOUN
cjfa-57637	79	4	and	and	CCONJ
cjfa-57637	79	5	oluoch	oluoch	PROPN
cjfa-57637	79	6	(	(	PUNCT
cjfa-57637	79	7	2024	2024	NUM
cjfa-57637	79	8	)	)	PUNCT
cjfa-57637	79	9	established	establish	VERB
cjfa-57637	79	10	that	that	SCONJ
cjfa-57637	79	11	corrective	corrective	ADJ
cjfa-57637	79	12	controls	control	NOUN
cjfa-57637	79	13	had	have	VERB
cjfa-57637	79	14	a	a	DET
cjfa-57637	79	15	significant	significant	ADJ
cjfa-57637	79	16	and	and	CCONJ
cjfa-57637	79	17	negative	negative	ADJ
cjfa-57637	79	18	effect	effect	NOUN
cjfa-57637	79	19	on	on	ADP
cjfa-57637	79	20	the	the	DET
cjfa-57637	79	21	financial	financial	ADJ
cjfa-57637	79	22	reporting	reporting	NOUN
cjfa-57637	79	23	lag	lag	NOUN
cjfa-57637	79	24	among	among	ADP
cjfa-57637	79	25	listed	list	VERB
cjfa-57637	79	26	companies	company	NOUN
cjfa-57637	79	27	in	in	ADP
cjfa-57637	79	28	the	the	DET
cjfa-57637	79	29	nairobi	nairobi	PROPN
cjfa-57637	79	30	securities	securities	PROPN
cjfa-57637	79	31	exchange	exchange	PROPN
cjfa-57637	79	32	.	.	PUNCT
cjfa-57637	80	1	drawing	draw	VERB
cjfa-57637	80	2	from	from	ADP
cjfa-57637	80	3	the	the	DET
cjfa-57637	80	4	literature	literature	PROPN
cjfa-57637	80	5	review	review	PROPN
cjfa-57637	80	6	,	,	PUNCT
cjfa-57637	80	7	the	the	DET
cjfa-57637	80	8	following	follow	VERB
cjfa-57637	80	9	hypothesis	hypothesis	NOUN
cjfa-57637	80	10	was	be	AUX
cjfa-57637	80	11	formulated	formulate	VERB
cjfa-57637	80	12	:	:	PUNCT
cjfa-57637	80	13	h3	h3	NOUN
cjfa-57637	80	14	:	:	PUNCT
cjfa-57637	80	15	corrective	corrective	ADJ
cjfa-57637	80	16	controls	control	NOUN
cjfa-57637	80	17	do	do	AUX
cjfa-57637	80	18	not	not	PART
cjfa-57637	80	19	exert	exert	VERB
cjfa-57637	80	20	a	a	DET
cjfa-57637	80	21	significant	significant	ADJ
cjfa-57637	80	22	impact	impact	NOUN
cjfa-57637	80	23	on	on	ADP
cjfa-57637	80	24	the	the	DET
cjfa-57637	80	25	financial	financial	ADJ
cjfa-57637	80	26	reporting	reporting	NOUN
cjfa-57637	80	27	quality	quality	NOUN
cjfa-57637	80	28	of	of	ADP
cjfa-57637	80	29	microfinance	microfinance	NOUN
cjfa-57637	80	30	banks	bank	NOUN
cjfa-57637	80	31	in	in	ADP
cjfa-57637	80	32	kwara	kwara	PROPN
cjfa-57637	80	33	state	state	PROPN
cjfa-57637	80	34	.	.	PUNCT
cjfa-57637	81	1	figure	figure	NOUN
cjfa-57637	81	2	1	1	NUM
cjfa-57637	81	3	.	.	PUNCT
cjfa-57637	81	4	research	research	NOUN
cjfa-57637	81	5	model	model	NOUN
cjfa-57637	81	6	of	of	ADP
cjfa-57637	81	7	financial	financial	ADJ
cjfa-57637	81	8	reports	report	NOUN
cjfa-57637	81	9	of	of	ADP
cjfa-57637	81	10	microfinance	microfinance	NOUN
cjfa-57637	81	11	banks	bank	NOUN
cjfa-57637	81	12	,	,	PUNCT
cjfa-57637	81	13	and	and	CCONJ
cjfa-57637	81	14	zakariyau	zakariyau	NOUN
cjfa-57637	81	15	and	and	CCONJ
cjfa-57637	81	16	mustapha	mustapha	PROPN
cjfa-57637	81	17	(	(	PUNCT
cjfa-57637	81	18	2021	2021	NUM
cjfa-57637	81	19	)	)	PUNCT
cjfa-57637	81	20	emphasized	emphasize	VERB
cjfa-57637	81	21	that	that	SCONJ
cjfa-57637	81	22	adopting	adopt	VERB
cjfa-57637	81	23	ifrs	ifrs	NOUN
cjfa-57637	81	24	improved	improve	VERB
cjfa-57637	81	25	preventive	preventive	ADJ
cjfa-57637	81	26	mechanisms	mechanism	NOUN
cjfa-57637	81	27	,	,	PUNCT
cjfa-57637	81	28	particularly	particularly	ADV
cjfa-57637	81	29	in	in	ADP
cjfa-57637	81	30	microfinance	microfinance	NOUN
cjfa-57637	81	31	institutions	institution	NOUN
cjfa-57637	81	32	.	.	PUNCT
cjfa-57637	82	1	based	base	VERB
cjfa-57637	82	2	on	on	ADP
cjfa-57637	82	3	the	the	DET
cjfa-57637	82	4	above	above	NOUN
cjfa-57637	82	5	the	the	DET
cjfa-57637	82	6	study	study	NOUN
cjfa-57637	82	7	hypothesized	hypothesize	VERB
cjfa-57637	82	8	that	that	SCONJ
cjfa-57637	82	9	:	:	PUNCT
cjfa-57637	82	10	h2	h2	NOUN
cjfa-57637	82	11	:	:	PUNCT
cjfa-57637	82	12	preventive	preventive	ADJ
cjfa-57637	82	13	controls	control	NOUN
cjfa-57637	82	14	do	do	AUX
cjfa-57637	82	15	not	not	PART
cjfa-57637	82	16	exert	exert	VERB
cjfa-57637	82	17	a	a	DET
cjfa-57637	82	18	significant	significant	ADJ
cjfa-57637	82	19	impact	impact	NOUN
cjfa-57637	82	20	on	on	ADP
cjfa-57637	82	21	the	the	DET
cjfa-57637	82	22	financial	financial	ADJ
cjfa-57637	82	23	reporting	reporting	NOUN
cjfa-57637	82	24	quality	quality	NOUN
cjfa-57637	82	25	of	of	ADP
cjfa-57637	82	26	microfinance	microfinance	NOUN
cjfa-57637	82	27	banks	bank	NOUN
cjfa-57637	82	28	in	in	ADP
cjfa-57637	82	29	kwara	kwara	PROPN
cjfa-57637	82	30	state	state	PROPN
cjfa-57637	82	31	.	.	PUNCT
cjfa-57637	83	1	corrective	corrective	ADJ
cjfa-57637	83	2	controls	control	NOUN
cjfa-57637	83	3	and	and	CCONJ
cjfa-57637	83	4	quality	quality	NOUN
cjfa-57637	83	5	of	of	ADP
cjfa-57637	83	6	financial	financial	ADJ
cjfa-57637	83	7	reporting	reporting	NOUN
cjfa-57637	83	8	corrective	corrective	ADJ
cjfa-57637	83	9	controls	control	NOUN
cjfa-57637	83	10	help	help	VERB
cjfa-57637	83	11	address	address	NOUN
cjfa-57637	83	12	and	and	CCONJ
cjfa-57637	83	13	rectify	rectify	VERB
cjfa-57637	83	14	identified	identify	VERB
cjfa-57637	83	15	errors	error	NOUN
cjfa-57637	83	16	in	in	ADP
cjfa-57637	83	17	financial	financial	ADJ
cjfa-57637	83	18	reporting	reporting	NOUN
cjfa-57637	83	19	,	,	PUNCT
cjfa-57637	83	20	ensuring	ensure	VERB
cjfa-57637	83	21	compliance	compliance	NOUN
cjfa-57637	83	22	with	with	ADP
cjfa-57637	83	23	standards	standard	NOUN
cjfa-57637	83	24	.	.	PUNCT
cjfa-57637	84	1	different	different	ADJ
cjfa-57637	84	2	researchers	researcher	NOUN
cjfa-57637	84	3	have	have	AUX
cjfa-57637	84	4	examined	examine	VERB
cjfa-57637	84	5	the	the	DET
cjfa-57637	84	6	impacts	impact	NOUN
cjfa-57637	84	7	of	of	ADP
cjfa-57637	84	8	corrective	corrective	ADJ
cjfa-57637	84	9	controls	control	NOUN
cjfa-57637	84	10	on	on	ADP
cjfa-57637	84	11	financial	financial	ADJ
cjfa-57637	84	12	reporting	reporting	NOUN
cjfa-57637	84	13	quality	quality	NOUN
cjfa-57637	84	14	,	,	PUNCT
cjfa-57637	84	15	and	and	CCONJ
cjfa-57637	84	16	reported	report	VERB
cjfa-57637	84	17	their	their	PRON
cjfa-57637	84	18	findings	finding	NOUN
cjfa-57637	84	19	,	,	PUNCT
cjfa-57637	84	20	for	for	ADP
cjfa-57637	84	21	instance	instance	NOUN
cjfa-57637	84	22	,	,	PUNCT
cjfa-57637	84	23	nguyen	nguyen	NOUN
cjfa-57637	84	24	,	,	PUNCT
cjfa-57637	84	25	vu	vu	NOUN
cjfa-57637	84	26	and	and	CCONJ
cjfa-57637	84	27	bui	bui	PROPN
cjfa-57637	84	28	(	(	PUNCT
cjfa-57637	84	29	2023	2023	NUM
cjfa-57637	84	30	)	)	PUNCT
cjfa-57637	84	31	found	find	VERB
cjfa-57637	84	32	that	that	SCONJ
cjfa-57637	84	33	firms	firm	NOUN
cjfa-57637	84	34	with	with	ADP
cjfa-57637	84	35	strong	strong	ADJ
cjfa-57637	84	36	corrective	corrective	ADJ
cjfa-57637	84	37	controls	control	NOUN
cjfa-57637	84	38	had	have	VERB
cjfa-57637	84	39	fewer	few	ADJ
cjfa-57637	84	40	financial	financial	ADJ
cjfa-57637	84	41	misstatements	misstatement	NOUN
cjfa-57637	84	42	over	over	ADP
cjfa-57637	84	43	time	time	NOUN
cjfa-57637	84	44	.	.	PUNCT
cjfa-57637	85	1	antwi	antwi	ADJ
cjfa-57637	85	2	,	,	PUNCT
cjfa-57637	85	3	adelakun	adelakun	NOUN
cjfa-57637	85	4	and	and	CCONJ
cjfa-57637	85	5	eziefule	eziefule	NOUN
cjfa-57637	85	6	(	(	PUNCT
cjfa-57637	85	7	2024	2024	NUM
cjfa-57637	85	8	)	)	PUNCT
cjfa-57637	85	9	in	in	ADP
cjfa-57637	85	10	the	the	DET
cjfa-57637	85	11	u.s	u.s	PROPN
cjfa-57637	85	12	.	.	PROPN
cjfa-57637	85	13	noted	note	VERB
cjfa-57637	85	14	that	that	SCONJ
cjfa-57637	85	15	real	real	ADJ
cjfa-57637	85	16	-	-	PUNCT
cjfa-57637	85	17	time	time	NOUN
cjfa-57637	85	18	data	datum	NOUN
cjfa-57637	85	19	correction	correction	NOUN
cjfa-57637	85	20	tools	tool	NOUN
cjfa-57637	85	21	improved	improve	VERB
cjfa-57637	85	22	financial	financial	ADJ
cjfa-57637	85	23	reporting	reporting	NOUN
cjfa-57637	85	24	accuracy	accuracy	NOUN
cjfa-57637	85	25	and	and	CCONJ
cjfa-57637	85	26	timeliness	timeliness	NOUN
cjfa-57637	85	27	.	.	PUNCT
cjfa-57637	86	1	in	in	ADP
cjfa-57637	86	2	developing	develop	VERB
cjfa-57637	86	3	countries	country	NOUN
cjfa-57637	86	4	,	,	PUNCT
cjfa-57637	86	5	martinez	martinez	PROPN
cjfa-57637	86	6	and	and	CCONJ
cjfa-57637	86	7	de	de	PROPN
cjfa-57637	86	8	-	-	PROPN
cjfa-57637	86	9	jesus	jesus	PROPN
cjfa-57637	86	10	-	-	PUNCT
cjfa-57637	86	11	moraes	moraes	PROPN
cjfa-57637	86	12	(	(	PUNCT
cjfa-57637	86	13	2024	2024	NUM
cjfa-57637	86	14	)	)	PUNCT
cjfa-57637	86	15	observed	observe	VERB
cjfa-57637	86	16	that	that	SCONJ
cjfa-57637	86	17	corrective	corrective	ADJ
cjfa-57637	86	18	controls	control	NOUN
cjfa-57637	86	19	reduced	reduce	VERB
cjfa-57637	86	20	audit	audit	NOUN
cjfa-57637	86	21	adjustments	adjustment	NOUN
cjfa-57637	86	22	in	in	ADP
cjfa-57637	86	23	brazilian	brazilian	ADJ
cjfa-57637	86	24	firms	firm	NOUN
cjfa-57637	86	25	,	,	PUNCT
cjfa-57637	86	26	as	as	ADP
cjfa-57637	86	27	jannah	jannah	PROPN
cjfa-57637	86	28	,	,	PUNCT
cjfa-57637	86	29	hazmi	hazmi	NOUN
cjfa-57637	86	30	,	,	PUNCT
cjfa-57637	86	31	fitri	fitri	ADJ
cjfa-57637	86	32	and	and	CCONJ
cjfa-57637	86	33	ashar	ashar	NOUN
cjfa-57637	86	34	(	(	PUNCT
cjfa-57637	86	35	2024	2024	NUM
cjfa-57637	86	36	)	)	PUNCT
cjfa-57637	86	37	revealed	reveal	VERB
cjfa-57637	86	38	that	that	SCONJ
cjfa-57637	86	39	internal	internal	ADJ
cjfa-57637	86	40	controls	control	NOUN
cjfa-57637	86	41	have	have	VERB
cjfa-57637	86	42	no	no	DET
cjfa-57637	86	43	significant	significant	ADJ
cjfa-57637	86	44	relationship	relationship	NOUN
cjfa-57637	86	45	with	with	ADP
cjfa-57637	86	46	financial	financial	ADJ
cjfa-57637	86	47	reporting	reporting	NOUN
cjfa-57637	86	48	quality	quality	NOUN
cjfa-57637	86	49	,	,	PUNCT
cjfa-57637	86	50	while	while	SCONJ
cjfa-57637	86	51	setyawan	setyawan	NOUN
cjfa-57637	86	52	and	and	CCONJ
cjfa-57637	86	53	gamayuni	gamayuni	PROPN
cjfa-57637	86	54	(	(	PUNCT
cjfa-57637	86	55	2020	2020	NUM
cjfa-57637	86	56	)	)	PUNCT
cjfa-57637	86	57	found	find	VERB
cjfa-57637	86	58	that	that	SCONJ
cjfa-57637	86	59	combining	combine	VERB
cjfa-57637	86	60	corrective	corrective	ADJ
cjfa-57637	86	61	and	and	CCONJ
cjfa-57637	86	62	preventive	preventive	ADJ
cjfa-57637	86	63	controls	control	NOUN
cjfa-57637	86	64	improved	improve	VERB
cjfa-57637	86	65	reporting	reporting	NOUN
cjfa-57637	86	66	accuracy	accuracy	NOUN
cjfa-57637	86	67	in	in	ADP
cjfa-57637	86	68	indonesia	indonesia	PROPN
cjfa-57637	86	69	.	.	PUNCT
cjfa-57637	87	1	in	in	ADP
cjfa-57637	87	2	africa	africa	PROPN
cjfa-57637	87	3	,	,	PUNCT
cjfa-57637	87	4	ajao	ajao	NOUN
cjfa-57637	87	5	and	and	CCONJ
cjfa-57637	87	6	oluwadamilola	oluwadamilola	PROPN
cjfa-57637	87	7	(	(	PUNCT
cjfa-57637	87	8	2020	2020	NUM
cjfa-57637	87	9	)	)	PUNCT
cjfa-57637	87	10	emphasized	emphasize	VERB
cjfa-57637	87	11	the	the	DET
cjfa-57637	87	12	significance	significance	NOUN
cjfa-57637	87	13	of	of	ADP
cjfa-57637	87	14	corrective	corrective	ADJ
cjfa-57637	87	15	controls	control	NOUN
cjfa-57637	87	16	,	,	PUNCT
cjfa-57637	87	17	alongside	alongside	ADP
cjfa-57637	87	18	preventive	preventive	ADJ
cjfa-57637	87	19	and	and	CCONJ
cjfa-57637	87	20	detective	detective	ADJ
cjfa-57637	87	21	measures	measure	NOUN
cjfa-57637	87	22	,	,	PUNCT
cjfa-57637	87	23	in	in	ADP
cjfa-57637	87	24	enhancing	enhance	VERB
cjfa-57637	87	25	financial	financial	ADJ
cjfa-57637	87	26	reporting	reporting	NOUN
cjfa-57637	87	27	quality	quality	NOUN
cjfa-57637	87	28	in	in	ADP
cjfa-57637	87	29	nigeria	nigeria	PROPN
cjfa-57637	87	30	.	.	PUNCT
cjfa-57637	88	1	contrarily	contrarily	ADV
cjfa-57637	88	2	,	,	PUNCT
cjfa-57637	88	3	muriithi	muriithi	NOUN
cjfa-57637	88	4	and	and	CCONJ
cjfa-57637	88	5	oluoch	oluoch	PROPN
cjfa-57637	88	6	(	(	PUNCT
cjfa-57637	88	7	2024	2024	NUM
cjfa-57637	88	8	)	)	PUNCT
cjfa-57637	88	9	established	establish	VERB
cjfa-57637	88	10	that	that	SCONJ
cjfa-57637	88	11	corrective	corrective	ADJ
cjfa-57637	88	12	controls	control	NOUN
cjfa-57637	88	13	had	have	VERB
cjfa-57637	88	14	a	a	DET
cjfa-57637	88	15	significant	significant	ADJ
cjfa-57637	88	16	and	and	CCONJ
cjfa-57637	88	17	negative	negative	ADJ
cjfa-57637	88	18	effect	effect	NOUN
cjfa-57637	88	19	on	on	ADP
cjfa-57637	88	20	the	the	DET
cjfa-57637	88	21	financial	financial	ADJ
cjfa-57637	88	22	reporting	reporting	NOUN
cjfa-57637	88	23	lag	lag	NOUN
cjfa-57637	88	24	among	among	ADP
cjfa-57637	88	25	listed	list	VERB
cjfa-57637	88	26	companies	company	NOUN
cjfa-57637	88	27	in	in	ADP
cjfa-57637	88	28	the	the	DET
cjfa-57637	88	29	nairobi	nairobi	PROPN
cjfa-57637	88	30	securities	securities	PROPN
cjfa-57637	88	31	exchange	exchange	PROPN
cjfa-57637	88	32	.	.	PUNCT
cjfa-57637	89	1	drawing	draw	VERB
cjfa-57637	89	2	from	from	ADP
cjfa-57637	89	3	the	the	DET
cjfa-57637	89	4	literature	literature	PROPN
cjfa-57637	89	5	review	review	PROPN
cjfa-57637	89	6	,	,	PUNCT
cjfa-57637	89	7	the	the	DET
cjfa-57637	89	8	following	follow	VERB
cjfa-57637	89	9	hypothesis	hypothesis	NOUN
cjfa-57637	89	10	was	be	AUX
cjfa-57637	89	11	formulated	formulate	VERB
cjfa-57637	89	12	:	:	PUNCT
cjfa-57637	89	13	h3	h3	NOUN
cjfa-57637	89	14	:	:	PUNCT
cjfa-57637	89	15	corrective	corrective	ADJ
cjfa-57637	89	16	controls	control	NOUN
cjfa-57637	89	17	do	do	AUX
cjfa-57637	89	18	not	not	PART
cjfa-57637	89	19	exert	exert	VERB
cjfa-57637	89	20	a	a	DET
cjfa-57637	89	21	significant	significant	ADJ
cjfa-57637	89	22	impact	impact	NOUN
cjfa-57637	89	23	on	on	ADP
cjfa-57637	89	24	the	the	DET
cjfa-57637	89	25	financial	financial	ADJ
cjfa-57637	89	26	reporting	reporting	NOUN
cjfa-57637	89	27	quality	quality	NOUN
cjfa-57637	89	28	of	of	ADP
cjfa-57637	89	29	microfinance	microfinance	NOUN
cjfa-57637	89	30	banks	bank	NOUN
cjfa-57637	89	31	in	in	ADP
cjfa-57637	89	32	kwara	kwara	PROPN
cjfa-57637	89	33	state	state	PROPN
cjfa-57637	89	34	.	.	PUNCT
cjfa-57637	90	1	figure	figure	NOUN
cjfa-57637	90	2	1	1	NUM
cjfa-57637	90	3	.	.	PUNCT
cjfa-57637	90	4	research	research	NOUN
cjfa-57637	90	5	model	model	NOUN
cjfa-57637	90	6	source	source	NOUN
cjfa-57637	90	7	:	:	PUNCT
cjfa-57637	90	8	researcher	researcher	NOUN
cjfa-57637	90	9	’s	’s	PART
cjfa-57637	90	10	conceptualization	conceptualization	NOUN
cjfa-57637	90	11	.	.	PUNCT
cjfa-57637	91	1	detective	detective	NOUN
cjfa-57637	91	2	controls	control	VERB
cjfa-57637	91	3	preventive	preventive	ADJ
cjfa-57637	91	4	controls	control	NOUN
cjfa-57637	91	5	corrective	corrective	ADJ
cjfa-57637	91	6	controls	control	NOUN
cjfa-57637	91	7	quality	quality	NOUN
cjfa-57637	91	8	of	of	ADP
cjfa-57637	91	9	financial	financial	ADJ
cjfa-57637	91	10	reporting	reporting	NOUN
cjfa-57637	91	11	s	s	PART
cjfa-57637	91	12	o	o	NOUN
cjfa-57637	91	13	u	u	NOUN
cjfa-57637	91	14	r	r	NOUN
cjfa-57637	91	15	c	c	NOUN
cjfa-57637	91	16	e	e	NOUN
cjfa-57637	91	17	:	:	PUNCT
cjfa-57637	91	18	researcher	researcher	NOUN
cjfa-57637	91	19	’s	’s	PART
cjfa-57637	91	20	conceptualization	conceptualization	NOUN
cjfa-57637	91	21	.	.	PUNCT
cjfa-57637	92	1	theoretical	theoretical	ADJ
cjfa-57637	92	2	frameworktheoretical	frameworktheoretical	ADJ
cjfa-57637	92	3	framework	framework	NOUN
cjfa-57637	92	4	agency	agency	NOUN
cjfa-57637	92	5	theory	theory	NOUN
cjfa-57637	92	6	,	,	PUNCT
cjfa-57637	92	7	developed	develop	VERB
cjfa-57637	92	8	by	by	ADP
cjfa-57637	92	9	jensen	jensen	PROPN
cjfa-57637	92	10	and	and	CCONJ
cjfa-57637	92	11	meckling	meckling	NOUN
cjfa-57637	92	12	(	(	PUNCT
cjfa-57637	92	13	1976	1976	NUM
cjfa-57637	92	14	)	)	PUNCT
cjfa-57637	92	15	,	,	PUNCT
cjfa-57637	92	16	addresses	address	VERB
cjfa-57637	92	17	the	the	DET
cjfa-57637	92	18	conflicts	conflict	NOUN
cjfa-57637	92	19	between	between	ADP
cjfa-57637	92	20	principals	principal	NOUN
cjfa-57637	92	21	(	(	PUNCT
cjfa-57637	92	22	shareholders	shareholder	NOUN
cjfa-57637	92	23	)	)	PUNCT
cjfa-57637	92	24	and	and	CCONJ
cjfa-57637	92	25	agents	agent	NOUN
cjfa-57637	92	26	(	(	PUNCT
cjfa-57637	92	27	managers	manager	NOUN
cjfa-57637	92	28	)	)	PUNCT
cjfa-57637	92	29	within	within	ADP
cjfa-57637	92	30	organizations	organization	NOUN
cjfa-57637	92	31	,	,	PUNCT
cjfa-57637	92	32	stemming	stem	VERB
cjfa-57637	92	33	from	from	ADP
cjfa-57637	92	34	information	information	NOUN
cjfa-57637	92	35	asymmetries	asymmetry	NOUN
cjfa-57637	92	36	and	and	CCONJ
cjfa-57637	92	37	differing	differ	VERB
cjfa-57637	92	38	incentives	incentive	NOUN
cjfa-57637	92	39	(	(	PUNCT
cjfa-57637	92	40	koolma	koolma	NOUN
cjfa-57637	92	41	,	,	PUNCT
cjfa-57637	92	42	2024	2024	NUM
cjfa-57637	92	43	)	)	PUNCT
cjfa-57637	92	44	.	.	PUNCT
cjfa-57637	93	1	to	to	PART
cjfa-57637	93	2	mitigate	mitigate	VERB
cjfa-57637	93	3	these	these	DET
cjfa-57637	93	4	conflicts	conflict	NOUN
cjfa-57637	93	5	,	,	PUNCT
cjfa-57637	93	6	effective	effective	ADJ
cjfa-57637	93	7	monitoring	monitoring	NOUN
cjfa-57637	93	8	and	and	CCONJ
cjfa-57637	93	9	control	control	NOUN
cjfa-57637	93	10	mechanisms	mechanism	NOUN
cjfa-57637	93	11	,	,	PUNCT
cjfa-57637	93	12	such	such	ADJ
cjfa-57637	93	13	as	as	ADP
cjfa-57637	93	14	preventive	preventive	ADJ
cjfa-57637	93	15	,	,	PUNCT
cjfa-57637	93	16	detective	detective	NOUN
cjfa-57637	93	17	,	,	PUNCT
cjfa-57637	93	18	and	and	CCONJ
cjfa-57637	93	19	corrective	corrective	ADJ
cjfa-57637	93	20	controls	control	NOUN
cjfa-57637	93	21	,	,	PUNCT
cjfa-57637	93	22	are	be	AUX
cjfa-57637	93	23	essential	essential	ADJ
cjfa-57637	93	24	.	.	PUNCT
cjfa-57637	94	1	preventive	preventive	ADJ
cjfa-57637	94	2	controls	control	NOUN
cjfa-57637	94	3	aim	aim	VERB
cjfa-57637	94	4	to	to	PART
cjfa-57637	94	5	stop	stop	VERB
cjfa-57637	94	6	issues	issue	NOUN
cjfa-57637	94	7	before	before	SCONJ
cjfa-57637	94	8	they	they	PRON
cjfa-57637	94	9	arise	arise	VERB
cjfa-57637	94	10	(	(	PUNCT
cjfa-57637	94	11	lartey	lartey	PROPN
cjfa-57637	94	12	et	et	PROPN
cjfa-57637	94	13	al	al	PROPN
cjfa-57637	94	14	.	.	PROPN
cjfa-57637	94	15	,	,	PUNCT
cjfa-57637	94	16	2020	2020	NUM
cjfa-57637	94	17	)	)	PUNCT
cjfa-57637	94	18	,	,	PUNCT
cjfa-57637	94	19	detective	detective	NOUN
cjfa-57637	94	20	controls	control	NOUN
cjfa-57637	94	21	identify	identify	VERB
cjfa-57637	94	22	discrepancies	discrepancy	NOUN
cjfa-57637	94	23	(	(	PUNCT
cjfa-57637	94	24	muriithi	muriithi	PROPN
cjfa-57637	94	25	&	&	CCONJ
cjfa-57637	94	26	oluoch	oluoch	NOUN
cjfa-57637	94	27	,	,	PUNCT
cjfa-57637	94	28	2024	2024	NUM
cjfa-57637	94	29	)	)	PUNCT
cjfa-57637	94	30	,	,	PUNCT
cjfa-57637	94	31	and	and	CCONJ
cjfa-57637	94	32	corrective	corrective	ADJ
cjfa-57637	94	33	controls	control	NOUN
cjfa-57637	94	34	fix	fix	NOUN
cjfa-57637	94	35	problems	problem	NOUN
cjfa-57637	94	36	(	(	PUNCT
cjfa-57637	94	37	lartey	lartey	PROPN
cjfa-57637	94	38	,	,	PUNCT
cjfa-57637	94	39	akolgo	akolgo	PROPN
cjfa-57637	94	40	,	,	PUNCT
cjfa-57637	94	41	jaladi	jaladi	NOUN
cjfa-57637	94	42	,	,	PUNCT
cjfa-57637	94	43	ayeduvor	ayeduvor	NOUN
cjfa-57637	94	44	&	&	CCONJ
cjfa-57637	94	45	afriyie	afriyie	ADJ
cjfa-57637	94	46	,	,	PUNCT
cjfa-57637	94	47	2023	2023	NUM
cjfa-57637	94	48	)	)	PUNCT
cjfa-57637	94	49	.	.	PUNCT
cjfa-57637	95	1	in	in	ADP
cjfa-57637	95	2	microfinance	microfinance	NOUN
cjfa-57637	95	3	banks	bank	NOUN
cjfa-57637	95	4	,	,	PUNCT
cjfa-57637	95	5	these	these	DET
cjfa-57637	95	6	controls	control	NOUN
cjfa-57637	95	7	help	help	VERB
cjfa-57637	95	8	align	align	VERB
cjfa-57637	95	9	managerial	managerial	ADJ
cjfa-57637	95	10	actions	action	NOUN
cjfa-57637	95	11	with	with	ADP
cjfa-57637	95	12	stakeholder	stakeholder	NOUN
cjfa-57637	95	13	interests	interest	NOUN
cjfa-57637	95	14	,	,	PUNCT
cjfa-57637	95	15	improving	improve	VERB
cjfa-57637	95	16	transparency	transparency	NOUN
cjfa-57637	95	17	in	in	ADP
cjfa-57637	95	18	financial	financial	ADJ
cjfa-57637	95	19	reporting	reporting	NOUN
cjfa-57637	95	20	(	(	PUNCT
cjfa-57637	95	21	pignatel	pignatel	NOUN
cjfa-57637	95	22	&	&	CCONJ
cjfa-57637	95	23	tchuigoua	tchuigoua	NOUN
cjfa-57637	95	24	,	,	PUNCT
cjfa-57637	95	25	2020	2020	NUM
cjfa-57637	95	26	)	)	PUNCT
cjfa-57637	95	27	.	.	PUNCT
cjfa-57637	96	1	however	however	ADV
cjfa-57637	96	2	,	,	PUNCT
cjfa-57637	96	3	agency	agency	NOUN
cjfa-57637	96	4	theory	theory	NOUN
cjfa-57637	96	5	assumes	assume	VERB
cjfa-57637	96	6	managers	manager	NOUN
cjfa-57637	96	7	act	act	VERB
cjfa-57637	96	8	primarily	primarily	ADV
cjfa-57637	96	9	out	out	ADP
cjfa-57637	96	10	of	of	ADP
cjfa-57637	96	11	self	self	NOUN
cjfa-57637	96	12	-	-	PUNCT
cjfa-57637	96	13	interest	interest	NOUN
cjfa-57637	96	14	,	,	PUNCT
cjfa-57637	96	15	oversimplifying	oversimplify	VERB
cjfa-57637	96	16	their	their	PRON
cjfa-57637	96	17	motivations	motivation	NOUN
cjfa-57637	96	18	,	,	PUNCT
cjfa-57637	96	19	as	as	SCONJ
cjfa-57637	96	20	some	some	PRON
cjfa-57637	96	21	may	may	AUX
cjfa-57637	96	22	prioritize	prioritize	VERB
cjfa-57637	96	23	organizational	organizational	ADJ
cjfa-57637	96	24	success	success	NOUN
cjfa-57637	96	25	(	(	PUNCT
cjfa-57637	96	26	rafiq	rafiq	PROPN
cjfa-57637	96	27	&	&	CCONJ
cjfa-57637	96	28	abdullah	abdullah	PROPN
cjfa-57637	96	29	,	,	PUNCT
cjfa-57637	96	30	2023	2023	NUM
cjfa-57637	96	31	)	)	PUNCT
cjfa-57637	96	32	.	.	PUNCT
cjfa-57637	97	1	additionally	additionally	ADV
cjfa-57637	97	2	,	,	PUNCT
cjfa-57637	97	3	implementing	implement	VERB
cjfa-57637	97	4	stringent	stringent	ADJ
cjfa-57637	97	5	controls	control	NOUN
cjfa-57637	97	6	may	may	AUX
cjfa-57637	97	7	not	not	PART
cjfa-57637	97	8	be	be	AUX
cjfa-57637	97	9	cost	cost	NOUN
cjfa-57637	97	10	-	-	PUNCT
cjfa-57637	97	11	effective	effective	ADJ
cjfa-57637	97	12	for	for	ADP
cjfa-57637	97	13	smaller	small	ADJ
cjfa-57637	97	14	organizations	organization	NOUN
cjfa-57637	97	15	(	(	PUNCT
cjfa-57637	97	16	madhavan	madhavan	NOUN
cjfa-57637	97	17	,	,	PUNCT
cjfa-57637	97	18	venugopalan	venugopalan	NOUN
cjfa-57637	97	19	,	,	PUNCT
cjfa-57637	97	20	gupta	gupta	PROPN
cjfa-57637	97	21	&	&	CCONJ
cjfa-57637	97	22	sisodia	sisodia	PROPN
cjfa-57637	97	23	,	,	PUNCT
cjfa-57637	97	24	2023	2023	NUM
cjfa-57637	97	25	)	)	PUNCT
cjfa-57637	97	26	,	,	PUNCT
cjfa-57637	97	27	highlighting	highlight	VERB
cjfa-57637	97	28	the	the	DET
cjfa-57637	97	29	theory	theory	NOUN
cjfa-57637	97	30	’s	’s	PART
cjfa-57637	97	31	limita	limita	PROPN
cjfa-57637	97	32	yusuf	yusuf	PROPN
cjfa-57637	97	33	alabi	alabi	PROPN
cjfa-57637	97	34	olumoh5454	olumoh5454	NOUN
cjfa-57637	97	35	tions	tion	NOUN
cjfa-57637	97	36	in	in	ADP
cjfa-57637	97	37	fully	fully	ADV
cjfa-57637	97	38	addressing	address	VERB
cjfa-57637	97	39	managerial	managerial	ADJ
cjfa-57637	97	40	behavior	behavior	NOUN
cjfa-57637	97	41	and	and	CCONJ
cjfa-57637	97	42	practical	practical	ADJ
cjfa-57637	97	43	constraints	constraint	NOUN
cjfa-57637	97	44	(	(	PUNCT
cjfa-57637	97	45	adib	adib	PROPN
cjfa-57637	97	46	,	,	PUNCT
cjfa-57637	97	47	zhang	zhang	PROPN
cjfa-57637	97	48	,	,	PUNCT
cjfa-57637	97	49	zaid	zaid	PROPN
cjfa-57637	97	50	&	&	CCONJ
cjfa-57637	97	51	sahyouni	sahyouni	PROPN
cjfa-57637	97	52	,	,	PUNCT
cjfa-57637	97	53	2021	2021	NUM
cjfa-57637	97	54	)	)	PUNCT
cjfa-57637	97	55	.	.	PUNCT
cjfa-57637	98	1	research	research	NOUN
cjfa-57637	98	2	methodology	methodology	NOUN
cjfa-57637	98	3	and	and	CCONJ
cjfa-57637	98	4	the	the	DET
cjfa-57637	98	5	course	course	NOUN
cjfa-57637	98	6	of	of	ADP
cjfa-57637	98	7	the	the	DET
cjfa-57637	98	8	research	research	NOUN
cjfa-57637	98	9	processresearch	processresearch	NOUN
cjfa-57637	98	10	methodology	methodology	NOUN
cjfa-57637	98	11	and	and	CCONJ
cjfa-57637	98	12	the	the	DET
cjfa-57637	98	13	course	course	NOUN
cjfa-57637	98	14	of	of	ADP
cjfa-57637	98	15	the	the	DET
cjfa-57637	98	16	research	research	NOUN
cjfa-57637	98	17	process	process	NOUN
cjfa-57637	98	18	the	the	DET
cjfa-57637	98	19	current	current	ADJ
cjfa-57637	98	20	investigation	investigation	NOUN
cjfa-57637	98	21	utilized	utilize	VERB
cjfa-57637	98	22	a	a	DET
cjfa-57637	98	23	cross	cross	ADJ
cjfa-57637	98	24	-	-	ADJ
cjfa-57637	98	25	sectional	sectional	ADJ
cjfa-57637	98	26	survey	survey	NOUN
cjfa-57637	98	27	research	research	NOUN
cjfa-57637	98	28	design	design	NOUN
cjfa-57637	98	29	employing	employ	VERB
cjfa-57637	98	30	a	a	DET
cjfa-57637	98	31	quantitative	quantitative	ADJ
cjfa-57637	98	32	approach	approach	NOUN
cjfa-57637	98	33	,	,	PUNCT
cjfa-57637	98	34	using	use	VERB
cjfa-57637	98	35	primary	primary	ADJ
cjfa-57637	98	36	data	datum	NOUN
cjfa-57637	98	37	collected	collect	VERB
cjfa-57637	98	38	from	from	ADP
cjfa-57637	98	39	216	216	NUM
cjfa-57637	98	40	stakeholders	stakeholder	NOUN
cjfa-57637	98	41	across	across	ADP
cjfa-57637	98	42	27	27	NUM
cjfa-57637	98	43	licensed	licensed	ADJ
cjfa-57637	98	44	microfinance	microfinance	NOUN
cjfa-57637	98	45	banks	bank	NOUN
cjfa-57637	98	46	situated	situate	VERB
cjfa-57637	98	47	in	in	ADP
cjfa-57637	98	48	kwara	kwara	PROPN
cjfa-57637	98	49	state	state	PROPN
cjfa-57637	98	50	,	,	PUNCT
cjfa-57637	98	51	nigeria	nigeria	PROPN
cjfa-57637	98	52	,	,	PUNCT
cjfa-57637	98	53	as	as	ADP
cjfa-57637	98	54	of	of	ADP
cjfa-57637	98	55	december	december	PROPN
cjfa-57637	98	56	2023	2023	NUM
cjfa-57637	98	57	.	.	PUNCT
cjfa-57637	99	1	the	the	DET
cjfa-57637	99	2	cohort	cohort	NOUN
cjfa-57637	99	3	consisted	consist	VERB
cjfa-57637	99	4	of	of	ADP
cjfa-57637	99	5	54	54	NUM
cjfa-57637	99	6	internal	internal	ADJ
cjfa-57637	99	7	stakeholders	stakeholder	NOUN
cjfa-57637	99	8	,	,	PUNCT
cjfa-57637	99	9	particularly	particularly	ADV
cjfa-57637	99	10	managerial	managerial	ADJ
cjfa-57637	99	11	personnel	personnel	NOUN
cjfa-57637	99	12	well	well	ADV
cjfa-57637	99	13	-	-	PUNCT
cjfa-57637	99	14	versed	verse	VERB
cjfa-57637	99	15	in	in	ADP
cjfa-57637	99	16	areas	area	NOUN
cjfa-57637	99	17	such	such	ADJ
cjfa-57637	99	18	as	as	ADP
cjfa-57637	99	19	accounting	accounting	NOUN
cjfa-57637	99	20	,	,	PUNCT
cjfa-57637	99	21	control	control	NOUN
cjfa-57637	99	22	,	,	PUNCT
cjfa-57637	99	23	and	and	CCONJ
cjfa-57637	99	24	finance	finance	NOUN
cjfa-57637	99	25	,	,	PUNCT
cjfa-57637	99	26	with	with	ADP
cjfa-57637	99	27	the	the	DET
cjfa-57637	99	28	inclusion	inclusion	NOUN
cjfa-57637	99	29	of	of	ADP
cjfa-57637	99	30	two	two	NUM
cjfa-57637	99	31	senior	senior	ADJ
cjfa-57637	99	32	managerial	managerial	ADJ
cjfa-57637	99	33	individuals	individual	NOUN
cjfa-57637	99	34	,	,	PUNCT
cjfa-57637	99	35	along	along	ADP
cjfa-57637	99	36	with	with	ADP
cjfa-57637	99	37	162	162	NUM
cjfa-57637	99	38	external	external	ADJ
cjfa-57637	99	39	stakeholders	stakeholder	NOUN
cjfa-57637	99	40	,	,	PUNCT
cjfa-57637	99	41	comprising	comprise	VERB
cjfa-57637	99	42	delegates	delegate	NOUN
cjfa-57637	99	43	from	from	ADP
cjfa-57637	99	44	the	the	DET
cjfa-57637	99	45	central	central	ADJ
cjfa-57637	99	46	bank	bank	PROPN
cjfa-57637	99	47	of	of	ADP
cjfa-57637	99	48	nigeria	nigeria	PROPN
cjfa-57637	99	49	,	,	PUNCT
cjfa-57637	99	50	the	the	DET
cjfa-57637	99	51	nigeria	nigeria	PROPN
cjfa-57637	99	52	deposit	deposit	PROPN
cjfa-57637	99	53	insurance	insurance	NOUN
cjfa-57637	99	54	corporation	corporation	NOUN
cjfa-57637	99	55	,	,	PUNCT
cjfa-57637	99	56	financial	financial	ADJ
cjfa-57637	99	57	advisors	advisor	NOUN
cjfa-57637	99	58	,	,	PUNCT
cjfa-57637	99	59	and	and	CCONJ
cjfa-57637	99	60	external	external	ADJ
cjfa-57637	99	61	auditors	auditor	NOUN
cjfa-57637	99	62	allocated	allocate	VERB
cjfa-57637	99	63	to	to	ADP
cjfa-57637	99	64	each	each	DET
cjfa-57637	99	65	microfinance	microfinance	NOUN
cjfa-57637	99	66	institution	institution	NOUN
cjfa-57637	99	67	.	.	PUNCT
cjfa-57637	100	1	a	a	DET
cjfa-57637	100	2	sample	sample	NOUN
cjfa-57637	100	3	size	size	NOUN
cjfa-57637	100	4	of	of	ADP
cjfa-57637	100	5	140	140	NUM
cjfa-57637	100	6	was	be	AUX
cjfa-57637	100	7	ascertained	ascertain	VERB
cjfa-57637	100	8	utilizing	utilize	VERB
cjfa-57637	100	9	taro	taro	NOUN
cjfa-57637	100	10	yamane	yamane	PROPN
cjfa-57637	100	11	’s	’s	PART
cjfa-57637	100	12	formula	formula	NOUN
cjfa-57637	100	13	,	,	PUNCT
cjfa-57637	100	14	integrating	integrate	VERB
cjfa-57637	100	15	probability	probability	NOUN
cjfa-57637	100	16	and	and	CCONJ
cjfa-57637	100	17	stratified	stratified	ADJ
cjfa-57637	100	18	sampling	sampling	NOUN
cjfa-57637	100	19	methodologies	methodology	NOUN
cjfa-57637	100	20	.	.	PUNCT
cjfa-57637	101	1	the	the	DET
cjfa-57637	101	2	computation	computation	NOUN
cjfa-57637	101	3	of	of	ADP
cjfa-57637	101	4	the	the	DET
cjfa-57637	101	5	sample	sample	NOUN
cjfa-57637	101	6	size	size	NOUN
cjfa-57637	101	7	is	be	AUX
cjfa-57637	101	8	delineated	delineate	VERB
cjfa-57637	101	9	as	as	SCONJ
cjfa-57637	101	10	follows	follow	VERB
cjfa-57637	101	11	:	:	PUNCT
cjfa-57637	101	12	the	the	DET
cjfa-57637	101	13	calculation	calculation	NOUN
cjfa-57637	101	14	of	of	ADP
cjfa-57637	101	15	the	the	DET
cjfa-57637	101	16	sample	sample	NOUN
cjfa-57637	101	17	is	be	AUX
cjfa-57637	101	18	shown	show	VERB
cjfa-57637	101	19	below	below	ADP
cjfa-57637	101	20	n	n	NOUN
cjfa-57637	101	21	=	=	NOUN
cjfa-57637	101	22	n/(1	n/(1	X
cjfa-57637	101	23	+	+	CCONJ
cjfa-57637	101	24	ne^2	ne^2	NOUN
cjfa-57637	101	25	)	)	PUNCT
cjfa-57637	101	26	.	.	PUNCT
cjfa-57637	102	1	where	where	SCONJ
cjfa-57637	102	2	:	:	PUNCT
cjfa-57637	102	3	n	n	PROPN
cjfa-57637	102	4	=	=	SYM
cjfa-57637	102	5	sample	sample	NOUN
cjfa-57637	102	6	size	size	NOUN
cjfa-57637	102	7	,	,	PUNCT
cjfa-57637	102	8	n	n	NOUN
cjfa-57637	102	9	=	=	PUNCT
cjfa-57637	102	10	total	total	ADJ
cjfa-57637	102	11	population	population	NOUN
cjfa-57637	102	12	(	(	PUNCT
cjfa-57637	102	13	216	216	NUM
cjfa-57637	102	14	)	)	PUNCT
cjfa-57637	102	15	,	,	PUNCT
cjfa-57637	102	16	and	and	CCONJ
cjfa-57637	102	17	e	e	X
cjfa-57637	102	18	=	=	NOUN
cjfa-57637	102	19	margin	margin	NOUN
cjfa-57637	102	20	of	of	ADP
cjfa-57637	102	21	error	error	NOUN
cjfa-57637	102	22	(	(	PUNCT
cjfa-57637	102	23	0.05	0.05	NUM
cjfa-57637	102	24	or	or	CCONJ
cjfa-57637	102	25	5	5	NUM
cjfa-57637	102	26	%	%	NOUN
cjfa-57637	102	27	)	)	PUNCT
cjfa-57637	102	28	,	,	PUNCT
cjfa-57637	102	29	or	or	CCONJ
cjfa-57637	102	30	0.10	0.10	NUM
cjfa-57637	102	31	(	(	PUNCT
cjfa-57637	102	32	10	10	NUM
cjfa-57637	102	33	%	%	NOUN
cjfa-57637	102	34	)	)	PUNCT
cjfa-57637	102	35	(	(	PUNCT
cjfa-57637	102	36	expressed	express	VERB
cjfa-57637	102	37	as	as	ADP
cjfa-57637	102	38	a	a	DET
cjfa-57637	102	39	decimal	decimal	NOUN
cjfa-57637	102	40	)	)	PUNCT
cjfa-57637	102	41	,	,	PUNCT
cjfa-57637	102	42	depending	depend	VERB
cjfa-57637	102	43	on	on	ADP
cjfa-57637	102	44	the	the	DET
cjfa-57637	102	45	desired	desire	VERB
cjfa-57637	102	46	level	level	NOUN
cjfa-57637	102	47	of	of	ADP
cjfa-57637	102	48	confidence	confidence	NOUN
cjfa-57637	102	49	.	.	PUNCT
cjfa-57637	103	1	n	n	NOUN
cjfa-57637	103	2	=	=	SYM
cjfa-57637	103	3	216/	216/	NOUN
cjfa-57637	103	4	(	(	PUNCT
cjfa-57637	103	5	1	1	NUM
cjfa-57637	103	6	+	+	NUM
cjfa-57637	103	7	216	216	NUM
cjfa-57637	103	8	(	(	PUNCT
cjfa-57637	103	9	0.05	0.05	NUM
cjfa-57637	103	10	)	)	PUNCT
cjfa-57637	103	11	^2	^2	NUM
cjfa-57637	103	12	)	)	PUNCT
cjfa-57637	103	13	=	=	SYM
cjfa-57637	103	14	140	140	NUM
cjfa-57637	103	15	.	.	PUNCT
cjfa-57637	104	1	the	the	DET
cjfa-57637	104	2	data	data	NOUN
cjfa-57637	104	3	analysis	analysis	NOUN
cjfa-57637	104	4	for	for	ADP
cjfa-57637	104	5	this	this	DET
cjfa-57637	104	6	study	study	NOUN
cjfa-57637	104	7	was	be	AUX
cjfa-57637	104	8	conducted	conduct	VERB
cjfa-57637	104	9	using	use	VERB
cjfa-57637	104	10	the	the	DET
cjfa-57637	104	11	partial	partial	ADJ
cjfa-57637	104	12	least	least	ADJ
cjfa-57637	104	13	squares	square	NOUN
cjfa-57637	104	14	structural	structural	ADJ
cjfa-57637	104	15	equation	equation	NOUN
cjfa-57637	104	16	modeling	modeling	NOUN
cjfa-57637	104	17	(	(	PUNCT
cjfa-57637	104	18	pls	pls	NOUN
cjfa-57637	104	19	-	-	PUNCT
cjfa-57637	104	20	sem	sem	NOUN
cjfa-57637	104	21	)	)	PUNCT
cjfa-57637	104	22	technique	technique	NOUN
cjfa-57637	104	23	through	through	ADP
cjfa-57637	104	24	smartpls	smartpls	NOUN
cjfa-57637	104	25	4	4	NUM
cjfa-57637	104	26	software	software	NOUN
cjfa-57637	104	27	.	.	PUNCT
cjfa-57637	105	1	this	this	DET
cjfa-57637	105	2	method	method	NOUN
cjfa-57637	105	3	allowed	allow	VERB
cjfa-57637	105	4	for	for	ADP
cjfa-57637	105	5	the	the	DET
cjfa-57637	105	6	evaluation	evaluation	NOUN
cjfa-57637	105	7	of	of	ADP
cjfa-57637	105	8	both	both	CCONJ
cjfa-57637	105	9	descriptive	descriptive	ADJ
cjfa-57637	105	10	and	and	CCONJ
cjfa-57637	105	11	inferential	inferential	ADJ
cjfa-57637	105	12	statistics	statistic	NOUN
cjfa-57637	105	13	.	.	PUNCT
cjfa-57637	106	1	descriptive	descriptive	ADJ
cjfa-57637	106	2	statistics	statistic	NOUN
cjfa-57637	106	3	were	be	AUX
cjfa-57637	106	4	employed	employ	VERB
cjfa-57637	106	5	to	to	PART
cjfa-57637	106	6	summarize	summarize	VERB
cjfa-57637	106	7	the	the	DET
cjfa-57637	106	8	characteristics	characteristic	NOUN
cjfa-57637	106	9	of	of	ADP
cjfa-57637	106	10	the	the	DET
cjfa-57637	106	11	data	datum	NOUN
cjfa-57637	106	12	,	,	PUNCT
cjfa-57637	106	13	providing	provide	VERB
cjfa-57637	106	14	insights	insight	NOUN
cjfa-57637	106	15	into	into	ADP
cjfa-57637	106	16	variables	variable	NOUN
cjfa-57637	106	17	such	such	ADJ
cjfa-57637	106	18	as	as	ADP
cjfa-57637	106	19	means	mean	NOUN
cjfa-57637	106	20	,	,	PUNCT
cjfa-57637	106	21	standard	standard	ADJ
cjfa-57637	106	22	deviations	deviation	NOUN
cjfa-57637	106	23	,	,	PUNCT
cjfa-57637	106	24	and	and	CCONJ
cjfa-57637	106	25	frequency	frequency	NOUN
cjfa-57637	106	26	distributions	distribution	NOUN
cjfa-57637	106	27	.	.	PUNCT
cjfa-57637	107	1	inferential	inferential	ADJ
cjfa-57637	107	2	statistics	statistic	NOUN
cjfa-57637	107	3	,	,	PUNCT
cjfa-57637	107	4	on	on	ADP
cjfa-57637	107	5	the	the	DET
cjfa-57637	107	6	other	other	ADJ
cjfa-57637	107	7	hand	hand	NOUN
cjfa-57637	107	8	,	,	PUNCT
cjfa-57637	107	9	were	be	AUX
cjfa-57637	107	10	used	use	VERB
cjfa-57637	107	11	to	to	PART
cjfa-57637	107	12	assess	assess	VERB
cjfa-57637	107	13	the	the	DET
cjfa-57637	107	14	relationships	relationship	NOUN
cjfa-57637	107	15	between	between	ADP
cjfa-57637	107	16	latent	latent	NOUN
cjfa-57637	107	17	variables	variable	NOUN
cjfa-57637	107	18	,	,	PUNCT
cjfa-57637	107	19	test	test	NOUN
cjfa-57637	107	20	hypotheses	hypothesis	NOUN
cjfa-57637	107	21	,	,	PUNCT
cjfa-57637	107	22	and	and	CCONJ
cjfa-57637	107	23	determine	determine	VERB
cjfa-57637	107	24	the	the	DET
cjfa-57637	107	25	significance	significance	NOUN
cjfa-57637	107	26	of	of	ADP
cjfa-57637	107	27	the	the	DET
cjfa-57637	107	28	proposed	propose	VERB
cjfa-57637	107	29	model	model	NOUN
cjfa-57637	107	30	paths	path	NOUN
cjfa-57637	107	31	.	.	PUNCT
cjfa-57637	108	1	the	the	DET
cjfa-57637	108	2	pls	pls	PROPN
cjfa-57637	108	3	-	-	PUNCT
cjfa-57637	108	4	sem	sem	NOUN
cjfa-57637	108	5	approach	approach	NOUN
cjfa-57637	108	6	was	be	AUX
cjfa-57637	108	7	particularly	particularly	ADV
cjfa-57637	108	8	advantageous	advantageous	ADJ
cjfa-57637	108	9	in	in	ADP
cjfa-57637	108	10	handling	handle	VERB
cjfa-57637	108	11	complex	complex	ADJ
cjfa-57637	108	12	models	model	NOUN
cjfa-57637	108	13	with	with	ADP
cjfa-57637	108	14	multiple	multiple	ADJ
cjfa-57637	108	15	indicators	indicator	NOUN
cjfa-57637	108	16	,	,	PUNCT
cjfa-57637	108	17	addressing	address	VERB
cjfa-57637	108	18	issues	issue	NOUN
cjfa-57637	108	19	related	relate	VERB
cjfa-57637	108	20	to	to	ADP
cjfa-57637	108	21	multicollinearity	multicollinearity	NOUN
cjfa-57637	108	22	,	,	PUNCT
cjfa-57637	108	23	and	and	CCONJ
cjfa-57637	108	24	providing	provide	VERB
cjfa-57637	108	25	robust	robust	ADJ
cjfa-57637	108	26	estimates	estimate	NOUN
cjfa-57637	108	27	,	,	PUNCT
cjfa-57637	108	28	even	even	ADV
cjfa-57637	108	29	with	with	ADP
cjfa-57637	108	30	smaller	small	ADJ
cjfa-57637	108	31	sample	sample	NOUN
cjfa-57637	108	32	sizes	size	NOUN
cjfa-57637	108	33	.	.	PUNCT
cjfa-57637	109	1	accounting	accounting	NOUN
cjfa-57637	109	2	controls	control	NOUN
cjfa-57637	109	3	and	and	CCONJ
cjfa-57637	109	4	quality	quality	NOUN
cjfa-57637	109	5	of	of	ADP
cjfa-57637	109	6	financial	financial	ADJ
cjfa-57637	109	7	reporting	reporting	NOUN
cjfa-57637	109	8	…	…	PUNCT
cjfa-57637	109	9	5555	5555	NUM
cjfa-57637	109	10	results	result	NOUN
cjfa-57637	109	11	and	and	CCONJ
cjfa-57637	109	12	discussionresults	discussionresult	NOUN
cjfa-57637	109	13	and	and	CCONJ
cjfa-57637	109	14	discussion	discussion	NOUN
cjfa-57637	109	15	descriptive	descriptive	ADJ
cjfa-57637	109	16	statistics	statistic	NOUN
cjfa-57637	109	17	descriptive	descriptive	ADJ
cjfa-57637	109	18	statistics	statistic	NOUN
cjfa-57637	109	19	the	the	DET
cjfa-57637	109	20	provided	provide	VERB
cjfa-57637	109	21	table	table	NOUN
cjfa-57637	109	22	1	1	NUM
cjfa-57637	109	23	displays	display	NOUN
cjfa-57637	109	24	descriptive	descriptive	ADJ
cjfa-57637	109	25	statistics	statistic	NOUN
cjfa-57637	109	26	for	for	ADP
cjfa-57637	109	27	several	several	ADJ
cjfa-57637	109	28	variables	variable	NOUN
cjfa-57637	109	29	related	relate	VERB
cjfa-57637	109	30	to	to	ADP
cjfa-57637	109	31	detective	detective	NOUN
cjfa-57637	109	32	,	,	PUNCT
cjfa-57637	109	33	preventive	preventive	ADJ
cjfa-57637	109	34	,	,	PUNCT
cjfa-57637	109	35	and	and	CCONJ
cjfa-57637	109	36	corrective	corrective	ADJ
cjfa-57637	109	37	controls	control	NOUN
cjfa-57637	109	38	,	,	PUNCT
cjfa-57637	109	39	as	as	ADV
cjfa-57637	109	40	well	well	ADV
cjfa-57637	109	41	as	as	ADP
cjfa-57637	109	42	financial	financial	ADJ
cjfa-57637	109	43	reporting	reporting	NOUN
cjfa-57637	109	44	quality	quality	NOUN
cjfa-57637	109	45	.	.	PUNCT
cjfa-57637	110	1	table	table	NOUN
cjfa-57637	110	2	1	1	NUM
cjfa-57637	110	3	.	.	PUNCT
cjfa-57637	110	4	descriptive	descriptive	ADJ
cjfa-57637	110	5	statistics	statistic	NOUN
cjfa-57637	110	6	for	for	ADP
cjfa-57637	110	7	detective	detective	ADJ
cjfa-57637	110	8	controls	control	NOUN
cjfa-57637	110	9	name	name	NOUN
cjfa-57637	110	10	items	item	NOUN
cjfa-57637	110	11	mean	mean	VERB
cjfa-57637	110	12	std	std	X
cjfa-57637	110	13	.	.	PROPN
cjfa-57637	111	1	dev	dev	PROPN
cjfa-57637	111	2	.	.	PUNCT
cjfa-57637	111	3	excess	excess	ADJ
cjfa-57637	111	4	kurtosis	kurtosis	NOUN
cjfa-57637	111	5	skewness	skewness	NOUN
cjfa-57637	111	6	deco1	deco1	VERB
cjfa-57637	111	7	the	the	DET
cjfa-57637	111	8	frequency	frequency	NOUN
cjfa-57637	111	9	of	of	ADP
cjfa-57637	111	10	internal	internal	ADJ
cjfa-57637	111	11	and	and	CCONJ
cjfa-57637	111	12	external	external	ADJ
cjfa-57637	111	13	audits	audit	NOUN
cjfa-57637	111	14	.	.	PUNCT
cjfa-57637	112	1	4.217	4.217	NUM
cjfa-57637	112	2	1.061	1.061	NUM
cjfa-57637	112	3	1.316	1.316	NUM
cjfa-57637	112	4	-1.418	-1.418	NOUN
cjfa-57637	112	5	deco2	deco2	NOUN
cjfa-57637	112	6	monitoring	monitor	VERB
cjfa-57637	112	7	user	user	NOUN
cjfa-57637	112	8	activities	activity	NOUN
cjfa-57637	112	9	.	.	PUNCT
cjfa-57637	113	1	4.275	4.275	NUM
cjfa-57637	113	2	0.832	0.832	NUM
cjfa-57637	113	3	2.463	2.463	NUM
cjfa-57637	113	4	-1.335	-1.335	NOUN
cjfa-57637	113	5	deco3	deco3	VERB
cjfa-57637	113	6	the	the	DET
cjfa-57637	113	7	use	use	NOUN
cjfa-57637	113	8	of	of	ADP
cjfa-57637	113	9	forensic	forensic	ADJ
cjfa-57637	113	10	accounting	accounting	NOUN
cjfa-57637	113	11	techniques	technique	NOUN
cjfa-57637	113	12	to	to	PART
cjfa-57637	113	13	hinder	hinder	VERB
cjfa-57637	113	14	financial	financial	ADJ
cjfa-57637	113	15	misreporting	misreporting	NOUN
cjfa-57637	113	16	.	.	PUNCT
cjfa-57637	114	1	4.464	4.464	NUM
cjfa-57637	114	2	0.672	0.672	NUM
cjfa-57637	114	3	1.419	1.419	NUM
cjfa-57637	114	4	-1.183	-1.183	PUNCT
cjfa-57637	114	5	deco4	deco4	NOUN
cjfa-57637	114	6	effectiveness	effectiveness	NOUN
cjfa-57637	114	7	in	in	ADP
cjfa-57637	114	8	automation	automation	NOUN
cjfa-57637	114	9	and	and	CCONJ
cjfa-57637	114	10	monitoring	monitor	VERB
cjfa-57637	114	11	compliance	compliance	NOUN
cjfa-57637	114	12	with	with	ADP
cjfa-57637	114	13	policies	policy	NOUN
cjfa-57637	114	14	.	.	PUNCT
cjfa-57637	115	1	4.522	4.522	NUM
cjfa-57637	115	2	0.605	0.605	NUM
cjfa-57637	115	3	2.693	2.693	NUM
cjfa-57637	115	4	-1.292	-1.292	NOUN
cjfa-57637	115	5	deco5	deco5	PROPN
cjfa-57637	115	6	frequency	frequency	NOUN
cjfa-57637	115	7	and	and	CCONJ
cjfa-57637	115	8	effectiveness	effectiveness	NOUN
cjfa-57637	115	9	of	of	ADP
cjfa-57637	115	10	data	datum	NOUN
cjfa-57637	115	11	integrity	integrity	NOUN
cjfa-57637	115	12	checks	check	NOUN
cjfa-57637	115	13	.	.	PUNCT
cjfa-57637	116	1	4.290	4.290	NUM
cjfa-57637	116	2	0.800	0.800	NUM
cjfa-57637	116	3	3.300	3.300	NUM
cjfa-57637	116	4	-1.448	-1.448	X
cjfa-57637	116	5	s	s	PART
cjfa-57637	116	6	o	o	NOUN
cjfa-57637	116	7	u	u	NOUN
cjfa-57637	116	8	r	r	NOUN
cjfa-57637	116	9	c	c	NOUN
cjfa-57637	116	10	e	e	NOUN
cjfa-57637	116	11	:	:	PUNCT
cjfa-57637	116	12	author	author	NOUN
cjfa-57637	116	13	’s	’s	PART
cjfa-57637	116	14	computation	computation	NOUN
cjfa-57637	116	15	using	use	VERB
cjfa-57637	116	16	smartpls4	smartpls4	PROPN
cjfa-57637	116	17	.	.	PUNCT
cjfa-57637	117	1	table	table	NOUN
cjfa-57637	117	2	2	2	NUM
cjfa-57637	117	3	.	.	PUNCT
cjfa-57637	117	4	descriptive	descriptive	ADJ
cjfa-57637	117	5	statistics	statistic	NOUN
cjfa-57637	117	6	for	for	ADP
cjfa-57637	117	7	preventive	preventive	ADJ
cjfa-57637	117	8	controls	control	NOUN
cjfa-57637	117	9	name	name	NOUN
cjfa-57637	117	10	items	item	NOUN
cjfa-57637	117	11	mean	mean	VERB
cjfa-57637	117	12	standard	standard	ADJ
cjfa-57637	117	13	deviation	deviation	NOUN
cjfa-57637	117	14	excess	excess	ADJ
cjfa-57637	117	15	kurtosis	kurtosis	NOUN
cjfa-57637	117	16	skewness	skewness	NOUN
cjfa-57637	117	17	prevco1	prevco1	NOUN
cjfa-57637	117	18	strength	strength	NOUN
cjfa-57637	117	19	and	and	CCONJ
cjfa-57637	117	20	effectiveness	effectiveness	NOUN
cjfa-57637	117	21	of	of	ADP
cjfa-57637	117	22	access	access	NOUN
cjfa-57637	117	23	control	control	NOUN
cjfa-57637	117	24	mechanisms	mechanism	NOUN
cjfa-57637	117	25	.	.	PUNCT
cjfa-57637	118	1	4.551	4.551	NUM
cjfa-57637	118	2	0.578	0.578	NUM
cjfa-57637	118	3	-0.163	-0.163	NUM
cjfa-57637	118	4	-0.892	-0.892	NOUN
cjfa-57637	118	5	prevco2	prevco2	ADJ
cjfa-57637	118	6	frequency	frequency	NOUN
cjfa-57637	118	7	and	and	CCONJ
cjfa-57637	118	8	quality	quality	NOUN
cjfa-57637	118	9	of	of	ADP
cjfa-57637	118	10	security	security	NOUN
cjfa-57637	118	11	training	training	NOUN
cjfa-57637	118	12	programs	program	NOUN
cjfa-57637	118	13	.	.	PUNCT
cjfa-57637	119	1	4.420	4.420	NUM
cjfa-57637	119	2	0.769	0.769	NUM
cjfa-57637	119	3	5.264	5.264	NUM
cjfa-57637	119	4	-1.876	-1.876	NOUN
cjfa-57637	119	5	prevco3	prevco3	NOUN
cjfa-57637	119	6	adherence	adherence	NOUN
cjfa-57637	119	7	to	to	PART
cjfa-57637	119	8	secure	secure	VERB
cjfa-57637	119	9	system	system	NOUN
cjfa-57637	119	10	configuration	configuration	NOUN
cjfa-57637	119	11	standards	standard	NOUN
cjfa-57637	119	12	.	.	PUNCT
cjfa-57637	120	1	4.449	4.449	NUM
cjfa-57637	120	2	0.753	0.753	NUM
cjfa-57637	120	3	1.720	1.720	NUM
cjfa-57637	120	4	-1.179	-1.179	NOUN
cjfa-57637	120	5	prevco4	prevco4	NOUN
cjfa-57637	120	6	regularity	regularity	NOUN
cjfa-57637	120	7	of	of	ADP
cjfa-57637	120	8	software	software	NOUN
cjfa-57637	120	9	updates	update	NOUN
cjfa-57637	120	10	and	and	CCONJ
cjfa-57637	120	11	patches	patch	NOUN
cjfa-57637	120	12	.	.	PUNCT
cjfa-57637	121	1	4.304	4.304	NUM
cjfa-57637	121	2	0.890	0.890	NUM
cjfa-57637	121	3	2.509	2.509	NUM
cjfa-57637	121	4	-1.532	-1.532	NOUN
cjfa-57637	121	5	prevco5	prevco5	NOUN
cjfa-57637	121	6	the	the	DET
cjfa-57637	121	7	success	success	NOUN
cjfa-57637	121	8	rate	rate	NOUN
cjfa-57637	121	9	of	of	ADP
cjfa-57637	121	10	backup	backup	NOUN
cjfa-57637	121	11	and	and	CCONJ
cjfa-57637	121	12	recovery	recovery	NOUN
cjfa-57637	121	13	tests	test	NOUN
cjfa-57637	121	14	.	.	PUNCT
cjfa-57637	122	1	4.348	4.348	NUM
cjfa-57637	122	2	0.813	0.813	NUM
cjfa-57637	122	3	1.062	1.062	NUM
cjfa-57637	122	4	-1.226	-1.226	NOUN
cjfa-57637	122	5	prevco6	prevco6	VERB
cjfa-57637	122	6	segregation	segregation	NOUN
cjfa-57637	122	7	of	of	ADP
cjfa-57637	122	8	duties	duty	NOUN
cjfa-57637	122	9	.	.	PUNCT
cjfa-57637	123	1	4.101	4.101	NUM
cjfa-57637	123	2	1.024	1.024	NUM
cjfa-57637	123	3	2.776	2.776	NUM
cjfa-57637	123	4	-1.618	-1.618	PUNCT
cjfa-57637	123	5	yusuf	yusuf	PROPN
cjfa-57637	123	6	alabi	alabi	NOUN
cjfa-57637	123	7	olumoh5656	olumoh5656	PROPN
cjfa-57637	123	8	name	name	NOUN
cjfa-57637	123	9	items	item	NOUN
cjfa-57637	123	10	mean	mean	VERB
cjfa-57637	123	11	standard	standard	ADJ
cjfa-57637	123	12	deviation	deviation	NOUN
cjfa-57637	123	13	excess	excess	ADJ
cjfa-57637	123	14	kurtosis	kurtosis	NOUN
cjfa-57637	123	15	skewness	skewness	NOUN
cjfa-57637	123	16	prevco7	prevco7	NOUN
cjfa-57637	123	17	effectiveness	effectiveness	NOUN
cjfa-57637	123	18	of	of	ADP
cjfa-57637	123	19	network	network	NOUN
cjfa-57637	123	20	security	security	NOUN
cjfa-57637	123	21	monitoring	monitoring	NOUN
cjfa-57637	123	22	systems	system	NOUN
cjfa-57637	123	23	.	.	PUNCT
cjfa-57637	124	1	4.203	4.203	NUM
cjfa-57637	124	2	0.972	0.972	NUM
cjfa-57637	124	3	0.627	0.627	NUM
cjfa-57637	124	4	-1.102	-1.102	PROPN
cjfa-57637	124	5	prevco8	prevco8	PROPN
cjfa-57637	124	6	effectiveness	effectiveness	NOUN
cjfa-57637	124	7	of	of	ADP
cjfa-57637	124	8	antivirus	antivirus	NOUN
cjfa-57637	124	9	and	and	CCONJ
cjfa-57637	124	10	anti	anti	ADJ
cjfa-57637	124	11	-	-	ADJ
cjfa-57637	124	12	malware	malware	ADJ
cjfa-57637	124	13	solutions	solution	NOUN
cjfa-57637	124	14	.	.	PUNCT
cjfa-57637	125	1	3.913	3.913	NUM
cjfa-57637	125	2	1.100	1.100	NUM
cjfa-57637	125	3	0.596	0.596	NUM
cjfa-57637	125	4	-0.960	-0.960	PUNCT
cjfa-57637	125	5	prevco9	prevco9	ADJ
cjfa-57637	125	6	the	the	DET
cjfa-57637	125	7	extent	extent	NOUN
cjfa-57637	125	8	and	and	CCONJ
cjfa-57637	125	9	effectiveness	effectiveness	NOUN
cjfa-57637	125	10	of	of	ADP
cjfa-57637	125	11	encryption	encryption	NOUN
cjfa-57637	125	12	technologies	technology	NOUN
cjfa-57637	125	13	and	and	CCONJ
cjfa-57637	125	14	authorized	authorize	VERB
cjfa-57637	125	15	procedures	procedure	NOUN
cjfa-57637	125	16	.	.	PUNCT
cjfa-57637	126	1	4.406	4.406	NUM
cjfa-57637	126	2	0.621	0.621	NUM
cjfa-57637	126	3	1.701	1.701	NUM
cjfa-57637	126	4	-0.929	-0.929	NOUN
cjfa-57637	126	5	s	s	PART
cjfa-57637	126	6	o	o	X
cjfa-57637	126	7	u	u	NOUN
cjfa-57637	126	8	r	r	NOUN
cjfa-57637	126	9	c	c	NOUN
cjfa-57637	126	10	e	e	NOUN
cjfa-57637	126	11	:	:	PUNCT
cjfa-57637	126	12	author	author	NOUN
cjfa-57637	126	13	’s	’s	PART
cjfa-57637	126	14	computation	computation	NOUN
cjfa-57637	126	15	using	use	VERB
cjfa-57637	126	16	smartpls4	smartpls4	PROPN
cjfa-57637	126	17	.	.	PUNCT
cjfa-57637	127	1	table	table	NOUN
cjfa-57637	127	2	3	3	NUM
cjfa-57637	127	3	.	.	PUNCT
cjfa-57637	127	4	descriptive	descriptive	ADJ
cjfa-57637	127	5	statistics	statistic	NOUN
cjfa-57637	127	6	for	for	ADP
cjfa-57637	127	7	corrective	corrective	ADJ
cjfa-57637	127	8	controls	control	NOUN
cjfa-57637	127	9	name	name	NOUN
cjfa-57637	127	10	items	item	NOUN
cjfa-57637	127	11	mean	mean	VERB
cjfa-57637	127	12	standard	standard	ADJ
cjfa-57637	127	13	deviation	deviation	NOUN
cjfa-57637	127	14	excess	excess	ADJ
cjfa-57637	127	15	kurtosis	kurtosis	NOUN
cjfa-57637	127	16	skewness	skewness	NOUN
cjfa-57637	127	17	coreco1	coreco1	NOUN
cjfa-57637	127	18	error	error	NOUN
cjfa-57637	127	19	resolution	resolution	NOUN
cjfa-57637	127	20	time	time	NOUN
cjfa-57637	127	21	.	.	PUNCT
cjfa-57637	128	1	4.217	4.217	NUM
cjfa-57637	128	2	0.849	0.849	NUM
cjfa-57637	128	3	2.322	2.322	NUM
cjfa-57637	128	4	-1.311	-1.311	NOUN
cjfa-57637	128	5	coreco2	coreco2	NOUN
cjfa-57637	128	6	frequency	frequency	NOUN
cjfa-57637	128	7	of	of	ADP
cjfa-57637	128	8	system	system	NOUN
cjfa-57637	128	9	updates	update	VERB
cjfa-57637	128	10	to	to	PART
cjfa-57637	128	11	address	address	VERB
cjfa-57637	128	12	vulnerabilities	vulnerability	NOUN
cjfa-57637	128	13	.	.	PUNCT
cjfa-57637	129	1	4.449	4.449	NUM
cjfa-57637	129	2	0.578	0.578	NUM
cjfa-57637	129	3	-0.672	-0.672	SYM
cjfa-57637	129	4	-0.487	-0.487	NOUN
cjfa-57637	129	5	coreco3	coreco3	PROPN
cjfa-57637	129	6	user	user	NOUN
cjfa-57637	129	7	feedback	feedback	NOUN
cjfa-57637	129	8	.	.	PUNCT
cjfa-57637	130	1	4.246	4.246	NUM
cjfa-57637	130	2	0.824	0.824	NUM
cjfa-57637	130	3	3.084	3.084	NUM
cjfa-57637	130	4	-1.449	-1.449	NOUN
cjfa-57637	130	5	coreco4	coreco4	NOUN
cjfa-57637	130	6	improvement	improvement	NOUN
cjfa-57637	130	7	in	in	ADP
cjfa-57637	130	8	audit	audit	NOUN
cjfa-57637	130	9	results	result	VERB
cjfa-57637	130	10	post	post	ADJ
cjfa-57637	130	11	-	-	NOUN
cjfa-57637	130	12	correction	correction	NOUN
cjfa-57637	130	13	.	.	PUNCT
cjfa-57637	131	1	4.464	4.464	NUM
cjfa-57637	131	2	0.650	0.650	NUM
cjfa-57637	131	3	1.665	1.665	NUM
cjfa-57637	131	4	-1.157	-1.157	NOUN
cjfa-57637	131	5	coreco5	coreco5	NOUN
cjfa-57637	131	6	training	training	NOUN
cjfa-57637	131	7	and	and	CCONJ
cjfa-57637	131	8	awareness	awareness	NOUN
cjfa-57637	131	9	on	on	ADP
cjfa-57637	131	10	internal	internal	ADJ
cjfa-57637	131	11	control	control	NOUN
cjfa-57637	131	12	reviews	review	NOUN
cjfa-57637	131	13	on	on	ADP
cjfa-57637	131	14	reducing	reduce	VERB
cjfa-57637	131	15	errors	error	NOUN
cjfa-57637	131	16	.	.	PUNCT
cjfa-57637	132	1	4.406	4.406	NUM
cjfa-57637	132	2	0.748	0.748	NUM
cjfa-57637	132	3	4.788	4.788	NUM
cjfa-57637	132	4	-1.685	-1.685	NOUN
cjfa-57637	132	5	coreco6	coreco6	NOUN
cjfa-57637	132	6	quality	quality	NOUN
cjfa-57637	132	7	and	and	CCONJ
cjfa-57637	132	8	completeness	completeness	NOUN
cjfa-57637	132	9	of	of	ADP
cjfa-57637	132	10	documentation	documentation	NOUN
cjfa-57637	132	11	post	post	NOUN
cjfa-57637	132	12	-	-	NOUN
cjfa-57637	132	13	correction	correction	NOUN
cjfa-57637	132	14	.	.	PUNCT
cjfa-57637	133	1	4.420	4.420	NUM
cjfa-57637	133	2	0.710	0.710	NUM
cjfa-57637	133	3	2.120	2.120	NUM
cjfa-57637	133	4	-1.324	-1.324	NUM
cjfa-57637	133	5	coreco7	coreco7	X
cjfa-57637	133	6	corrective	corrective	ADJ
cjfa-57637	133	7	action	action	NOUN
cjfa-57637	133	8	implementation	implementation	NOUN
cjfa-57637	133	9	time	time	NOUN
cjfa-57637	133	10	.	.	PUNCT
cjfa-57637	134	1	4.203	4.203	NUM
cjfa-57637	134	2	0.926	0.926	NUM
cjfa-57637	134	3	0.045	0.045	NUM
cjfa-57637	134	4	-0.981	-0.981	X
cjfa-57637	134	5	s	s	NOUN
cjfa-57637	134	6	o	o	NOUN
cjfa-57637	134	7	u	u	NOUN
cjfa-57637	134	8	r	r	NOUN
cjfa-57637	134	9	c	c	NOUN
cjfa-57637	134	10	e	e	NOUN
cjfa-57637	134	11	:	:	PUNCT
cjfa-57637	134	12	author	author	NOUN
cjfa-57637	134	13	’s	’s	PART
cjfa-57637	134	14	computation	computation	NOUN
cjfa-57637	134	15	using	use	VERB
cjfa-57637	134	16	smartpls4	smartpls4	PROPN
cjfa-57637	134	17	.	.	PUNCT
cjfa-57637	135	1	table	table	NOUN
cjfa-57637	135	2	2	2	NUM
cjfa-57637	135	3	.	.	PUNCT
cjfa-57637	135	4	descriptive	descriptive	ADJ
cjfa-57637	135	5	…	…	PUNCT
cjfa-57637	135	6	accounting	accounting	NOUN
cjfa-57637	135	7	controls	control	NOUN
cjfa-57637	135	8	and	and	CCONJ
cjfa-57637	135	9	quality	quality	NOUN
cjfa-57637	135	10	of	of	ADP
cjfa-57637	135	11	financial	financial	ADJ
cjfa-57637	135	12	reporting	reporting	NOUN
cjfa-57637	135	13	…	…	PUNCT
cjfa-57637	135	14	5757	5757	NUM
cjfa-57637	135	15	table	table	NOUN
cjfa-57637	135	16	4	4	NUM
cjfa-57637	135	17	.	.	PUNCT
cjfa-57637	135	18	descriptive	descriptive	ADJ
cjfa-57637	135	19	statistics	statistic	NOUN
cjfa-57637	135	20	for	for	ADP
cjfa-57637	135	21	preventive	preventive	ADJ
cjfa-57637	135	22	controls	control	NOUN
cjfa-57637	135	23	name	name	NOUN
cjfa-57637	135	24	items	item	NOUN
cjfa-57637	135	25	mean	mean	VERB
cjfa-57637	135	26	standard	standard	ADJ
cjfa-57637	135	27	deviation	deviation	NOUN
cjfa-57637	135	28	excess	excess	ADJ
cjfa-57637	135	29	kurtosis	kurtosis	NOUN
cjfa-57637	135	30	skewness	skewness	NOUN
cjfa-57637	135	31	frq-1	frq-1	ADV
cjfa-57637	135	32	the	the	DET
cjfa-57637	135	33	precision	precision	NOUN
cjfa-57637	135	34	and	and	CCONJ
cjfa-57637	135	35	correctness	correctness	NOUN
cjfa-57637	135	36	of	of	ADP
cjfa-57637	135	37	the	the	DET
cjfa-57637	135	38	financial	financial	ADJ
cjfa-57637	135	39	information	information	NOUN
cjfa-57637	135	40	presented	present	VERB
cjfa-57637	135	41	.	.	PUNCT
cjfa-57637	136	1	4.420	4.420	NUM
cjfa-57637	136	2	0.730	0.730	NUM
cjfa-57637	136	3	1.790	1.790	NUM
cjfa-57637	136	4	-1.313	-1.313	PROPN
cjfa-57637	136	5	frq-2	frq-2	PUNCT
cjfa-57637	136	6	the	the	DET
cjfa-57637	136	7	promptness	promptness	NOUN
cjfa-57637	136	8	with	with	ADP
cjfa-57637	136	9	which	which	PRON
cjfa-57637	136	10	financial	financial	ADJ
cjfa-57637	136	11	reports	report	NOUN
cjfa-57637	136	12	are	be	AUX
cjfa-57637	136	13	prepared	prepare	VERB
cjfa-57637	136	14	and	and	CCONJ
cjfa-57637	136	15	released	release	VERB
cjfa-57637	136	16	.	.	PUNCT
cjfa-57637	137	1	4.333	4.333	NUM
cjfa-57637	137	2	0.811	0.811	NUM
cjfa-57637	137	3	2.613	2.613	NUM
cjfa-57637	137	4	-1.360	-1.360	NOUN
cjfa-57637	137	5	frq-3	frq-3	NOUN
cjfa-57637	137	6	compliance	compliance	NOUN
cjfa-57637	137	7	with	with	ADP
cjfa-57637	137	8	relevant	relevant	ADJ
cjfa-57637	137	9	accounting	accounting	NOUN
cjfa-57637	137	10	standards	standard	NOUN
cjfa-57637	137	11	and	and	CCONJ
cjfa-57637	137	12	regulatory	regulatory	ADJ
cjfa-57637	137	13	requirements	requirement	NOUN
cjfa-57637	137	14	(	(	PUNCT
cjfa-57637	137	15	e.g.	e.g.	ADV
cjfa-57637	137	16	,	,	PUNCT
cjfa-57637	137	17	ifrs	ifrs	PROPN
cjfa-57637	137	18	,	,	PUNCT
cjfa-57637	137	19	gaap	gaap	PROPN
cjfa-57637	137	20	)	)	PUNCT
cjfa-57637	137	21	.	.	PUNCT
cjfa-57637	138	1	4.536	4.536	NUM
cjfa-57637	138	2	0.627	0.627	NUM
cjfa-57637	138	3	2.550	2.550	NUM
cjfa-57637	138	4	-1.400	-1.400	NOUN
cjfa-57637	138	5	frq-4	frq-4	NUM
cjfa-57637	138	6	uniformity	uniformity	NOUN
cjfa-57637	138	7	in	in	ADP
cjfa-57637	138	8	the	the	DET
cjfa-57637	138	9	application	application	NOUN
cjfa-57637	138	10	of	of	ADP
cjfa-57637	138	11	accounting	accounting	NOUN
cjfa-57637	138	12	policies	policy	NOUN
cjfa-57637	138	13	and	and	CCONJ
cjfa-57637	138	14	procedures	procedure	NOUN
cjfa-57637	138	15	over	over	ADP
cjfa-57637	138	16	time	time	NOUN
cjfa-57637	138	17	.	.	PUNCT
cjfa-57637	139	1	4.087	4.087	NUM
cjfa-57637	139	2	0.959	0.959	NUM
cjfa-57637	139	3	0.577	0.577	NUM
cjfa-57637	139	4	-0.984	-0.984	ADP
cjfa-57637	139	5	frq-5	frq-5	X
cjfa-57637	139	6	the	the	DET
cjfa-57637	139	7	extent	extent	NOUN
cjfa-57637	139	8	to	to	PART
cjfa-57637	139	9	which	which	PRON
cjfa-57637	139	10	all	all	DET
cjfa-57637	139	11	necessary	necessary	ADJ
cjfa-57637	139	12	financial	financial	ADJ
cjfa-57637	139	13	information	information	NOUN
cjfa-57637	139	14	is	be	AUX
cjfa-57637	139	15	included	include	VERB
cjfa-57637	139	16	in	in	ADP
cjfa-57637	139	17	reports	report	NOUN
cjfa-57637	139	18	.	.	PUNCT
cjfa-57637	140	1	4.377	4.377	NUM
cjfa-57637	140	2	0.744	0.744	NUM
cjfa-57637	140	3	0.251	0.251	NUM
cjfa-57637	140	4	-0.967	-0.967	X
cjfa-57637	140	5	frq-6	frq-6	ADV
cjfa-57637	140	6	the	the	DET
cjfa-57637	140	7	clarity	clarity	NOUN
cjfa-57637	140	8	and	and	CCONJ
cjfa-57637	140	9	openness	openness	NOUN
cjfa-57637	140	10	with	with	ADP
cjfa-57637	140	11	which	which	PRON
cjfa-57637	140	12	financial	financial	ADJ
cjfa-57637	140	13	information	information	NOUN
cjfa-57637	140	14	is	be	AUX
cjfa-57637	140	15	presented	present	VERB
cjfa-57637	140	16	.	.	PUNCT
cjfa-57637	141	1	4.551	4.551	NUM
cjfa-57637	141	2	0.626	0.626	NUM
cjfa-57637	141	3	2.722	2.722	NUM
cjfa-57637	141	4	-1.462	-1.462	NUM
cjfa-57637	141	5	frq-7	frq-7	PUNCT
cjfa-57637	141	6	the	the	DET
cjfa-57637	141	7	ability	ability	NOUN
cjfa-57637	141	8	to	to	PART
cjfa-57637	141	9	compare	compare	VERB
cjfa-57637	141	10	financial	financial	ADJ
cjfa-57637	141	11	information	information	NOUN
cjfa-57637	141	12	across	across	ADP
cjfa-57637	141	13	periods	period	NOUN
cjfa-57637	141	14	and	and	CCONJ
cjfa-57637	141	15	with	with	ADP
cjfa-57637	141	16	other	other	ADJ
cjfa-57637	141	17	entities	entity	NOUN
cjfa-57637	141	18	.	.	PUNCT
cjfa-57637	142	1	4.507	4.507	NUM
cjfa-57637	142	2	0.580	0.580	NUM
cjfa-57637	142	3	-0.446	-0.446	PUNCT
cjfa-57637	142	4	-0.711	-0.711	PUNCT
cjfa-57637	142	5	frq-8	frq-8	NUM
cjfa-57637	142	6	the	the	DET
cjfa-57637	142	7	thoroughness	thoroughness	NOUN
cjfa-57637	142	8	and	and	CCONJ
cjfa-57637	142	9	detail	detail	NOUN
cjfa-57637	142	10	of	of	ADP
cjfa-57637	142	11	disclosures	disclosure	NOUN
cjfa-57637	142	12	provided	provide	VERB
cjfa-57637	142	13	in	in	ADP
cjfa-57637	142	14	financial	financial	ADJ
cjfa-57637	142	15	statements	statement	NOUN
cjfa-57637	142	16	.	.	PUNCT
cjfa-57637	143	1	4.406	4.406	NUM
cjfa-57637	143	2	0.709	0.709	NUM
cjfa-57637	143	3	0.709	0.709	NUM
cjfa-57637	143	4	-1.032	-1.032	PUNCT
cjfa-57637	143	5	frq-9	frq-9	PUNCT
cjfa-57637	143	6	the	the	DET
cjfa-57637	143	7	usefulness	usefulness	NOUN
cjfa-57637	143	8	of	of	ADP
cjfa-57637	143	9	controls	control	NOUN
cjfa-57637	143	10	in	in	ADP
cjfa-57637	143	11	decision	decision	NOUN
cjfa-57637	143	12	-	-	PUNCT
cjfa-57637	143	13	making	make	VERB
cjfa-57637	143	14	processes	process	NOUN
cjfa-57637	143	15	.	.	PUNCT
cjfa-57637	144	1	4.174	4.174	NUM
cjfa-57637	144	2	0.962	0.962	NUM
cjfa-57637	144	3	1.645	1.645	NUM
cjfa-57637	144	4	-1.258	-1.258	PRON
cjfa-57637	144	5	s	s	PART
cjfa-57637	144	6	o	o	NOUN
cjfa-57637	144	7	u	u	NOUN
cjfa-57637	144	8	r	r	NOUN
cjfa-57637	144	9	c	c	NOUN
cjfa-57637	144	10	e	e	NOUN
cjfa-57637	144	11	:	:	PUNCT
cjfa-57637	144	12	author	author	NOUN
cjfa-57637	144	13	’s	’s	PART
cjfa-57637	144	14	computation	computation	NOUN
cjfa-57637	144	15	using	use	VERB
cjfa-57637	144	16	smartpls4	smartpls4	PROPN
cjfa-57637	144	17	.	.	PUNCT
cjfa-57637	145	1	deco	deco	PROPN
cjfa-57637	145	2	stands	stand	VERB
cjfa-57637	145	3	for	for	ADP
cjfa-57637	145	4	detective	detective	ADJ
cjfa-57637	145	5	controls	control	NOUN
cjfa-57637	145	6	,	,	PUNCT
cjfa-57637	145	7	prevco	prevco	NOUN
cjfa-57637	145	8	for	for	ADP
cjfa-57637	145	9	preventive	preventive	ADJ
cjfa-57637	145	10	controls	control	NOUN
cjfa-57637	145	11	,	,	PUNCT
cjfa-57637	145	12	coreco	coreco	NOUN
cjfa-57637	145	13	for	for	ADP
cjfa-57637	145	14	corrective	corrective	ADJ
cjfa-57637	145	15	controls	control	NOUN
cjfa-57637	145	16	,	,	PUNCT
cjfa-57637	145	17	and	and	CCONJ
cjfa-57637	145	18	frq	frq	VERB
cjfa-57637	145	19	for	for	ADP
cjfa-57637	145	20	financial	financial	ADJ
cjfa-57637	145	21	reporting	reporting	NOUN
cjfa-57637	145	22	quality	quality	NOUN
cjfa-57637	145	23	.	.	PUNCT
cjfa-57637	146	1	tables	table	NOUN
cjfa-57637	146	2	1–4	1–4	PRON
cjfa-57637	146	3	provide	provide	VERB
cjfa-57637	146	4	descriptive	descriptive	ADJ
cjfa-57637	146	5	statistics	statistic	NOUN
cjfa-57637	146	6	for	for	ADP
cjfa-57637	146	7	the	the	DET
cjfa-57637	146	8	items	item	NOUN
cjfa-57637	146	9	measuring	measure	VERB
cjfa-57637	146	10	detective	detective	NOUN
cjfa-57637	146	11	,	,	PUNCT
cjfa-57637	146	12	preventive	preventive	ADJ
cjfa-57637	146	13	,	,	PUNCT
cjfa-57637	146	14	and	and	CCONJ
cjfa-57637	146	15	corrective	corrective	ADJ
cjfa-57637	146	16	controls	control	NOUN
cjfa-57637	146	17	,	,	PUNCT
cjfa-57637	146	18	as	as	ADV
cjfa-57637	146	19	well	well	ADV
cjfa-57637	146	20	as	as	ADP
cjfa-57637	146	21	financial	financial	ADJ
cjfa-57637	146	22	reporting	reporting	NOUN
cjfa-57637	146	23	quality	quality	NOUN
cjfa-57637	146	24	.	.	PUNCT
cjfa-57637	147	1	mean	mean	NOUN
cjfa-57637	147	2	scores	score	NOUN
cjfa-57637	147	3	are	be	AUX
cjfa-57637	147	4	all	all	ADV
cjfa-57637	147	5	above	above	ADP
cjfa-57637	147	6	4	4	NUM
cjfa-57637	147	7	,	,	PUNCT
cjfa-57637	147	8	indicating	indicate	VERB
cjfa-57637	147	9	a	a	DET
cjfa-57637	147	10	high	high	ADJ
cjfa-57637	147	11	level	level	NOUN
cjfa-57637	147	12	of	of	ADP
cjfa-57637	147	13	agreement	agreement	NOUN
cjfa-57637	147	14	or	or	CCONJ
cjfa-57637	147	15	positive	positive	ADJ
cjfa-57637	147	16	perception	perception	NOUN
cjfa-57637	147	17	among	among	ADP
cjfa-57637	147	18	respondents	respondent	NOUN
cjfa-57637	147	19	.	.	PUNCT
cjfa-57637	148	1	the	the	DET
cjfa-57637	148	2	median	median	ADJ
cjfa-57637	148	3	values	value	NOUN
cjfa-57637	148	4	are	be	AUX
cjfa-57637	148	5	consistently	consistently	ADV
cjfa-57637	148	6	at	at	ADP
cjfa-57637	148	7	the	the	DET
cjfa-57637	148	8	upper	upper	ADJ
cjfa-57637	148	9	end	end	NOUN
cjfa-57637	148	10	of	of	ADP
cjfa-57637	148	11	the	the	DET
cjfa-57637	148	12	scale	scale	NOUN
cjfa-57637	148	13	,	,	PUNCT
cjfa-57637	148	14	reinforcing	reinforce	VERB
cjfa-57637	148	15	the	the	DET
cjfa-57637	148	16	central	central	ADJ
cjfa-57637	148	17	tendency	tendency	NOUN
cjfa-57637	148	18	towards	towards	ADP
cjfa-57637	148	19	agreement	agreement	NOUN
cjfa-57637	148	20	.	.	PUNCT
cjfa-57637	149	1	the	the	DET
cjfa-57637	149	2	standard	standard	ADJ
cjfa-57637	149	3	deviations	deviation	NOUN
cjfa-57637	149	4	range	range	VERB
cjfa-57637	149	5	from	from	ADP
cjfa-57637	149	6	0.578	0.578	NUM
cjfa-57637	149	7	to	to	ADP
cjfa-57637	149	8	1.100	1.100	NUM
cjfa-57637	149	9	,	,	PUNCT
cjfa-57637	149	10	reflecting	reflect	VERB
cjfa-57637	149	11	moderate	moderate	ADJ
cjfa-57637	149	12	to	to	ADP
cjfa-57637	149	13	low	low	ADJ
cjfa-57637	149	14	variability	variability	NOUN
cjfa-57637	149	15	.	.	PUNCT
cjfa-57637	150	1	all	all	DET
cjfa-57637	150	2	items	item	NOUN
cjfa-57637	150	3	show	show	VERB
cjfa-57637	150	4	significant	significant	ADJ
cjfa-57637	150	5	negative	negative	ADJ
cjfa-57637	150	6	skewness	skewness	NOUN
cjfa-57637	150	7	,	,	PUNCT
cjfa-57637	150	8	suggesting	suggest	VERB
cjfa-57637	150	9	that	that	SCONJ
cjfa-57637	150	10	responses	response	NOUN
cjfa-57637	150	11	are	be	AUX
cjfa-57637	150	12	clustered	cluster	VERB
cjfa-57637	150	13	towards	towards	ADP
cjfa-57637	150	14	higher	high	ADJ
cjfa-57637	150	15	values	value	NOUN
cjfa-57637	150	16	.	.	PUNCT
cjfa-57637	151	1	excess	excess	ADJ
cjfa-57637	151	2	kurtosis	kurtosis	NOUN
cjfa-57637	151	3	values	value	NOUN
cjfa-57637	151	4	indicate	indicate	VERB
cjfa-57637	151	5	varying	vary	VERB
cjfa-57637	151	6	levels	level	NOUN
cjfa-57637	151	7	of	of	ADP
cjfa-57637	151	8	peakedness	peakedness	NOUN
cjfa-57637	151	9	,	,	PUNCT
cjfa-57637	151	10	with	with	ADP
cjfa-57637	151	11	some	some	DET
cjfa-57637	151	12	items	item	NOUN
cjfa-57637	151	13	showing	show	VERB
cjfa-57637	151	14	significant	significant	ADJ
cjfa-57637	151	15	leptokurtic	leptokurtic	ADJ
cjfa-57637	151	16	distribution	distribution	NOUN
cjfa-57637	151	17	.	.	PUNCT
cjfa-57637	152	1	be	be	AUX
cjfa-57637	152	2	that	that	SCONJ
cjfa-57637	152	3	as	as	SCONJ
cjfa-57637	152	4	it	it	PRON
cjfa-57637	152	5	may	may	AUX
cjfa-57637	152	6	,	,	PUNCT
cjfa-57637	152	7	most	most	ADJ
cjfa-57637	152	8	of	of	ADP
cjfa-57637	152	9	the	the	DET
cjfa-57637	152	10	numerical	numerical	ADJ
cjfa-57637	152	11	values	value	NOUN
cjfa-57637	152	12	of	of	ADP
cjfa-57637	152	13	both	both	CCONJ
cjfa-57637	152	14	skewness	skewness	NOUN
cjfa-57637	152	15	and	and	CCONJ
cjfa-57637	152	16	kurtosis	kurtosis	NOUN
cjfa-57637	152	17	are	be	AUX
cjfa-57637	152	18	with	with	ADP
cjfa-57637	152	19	the	the	DET
cjfa-57637	152	20	rule	rule	NOUN
cjfa-57637	152	21	of	of	ADP
cjfa-57637	152	22	thumb	thumb	NOUN
cjfa-57637	152	23	of	of	ADP
cjfa-57637	152	24	-1	-1	PUNCT
cjfa-57637	153	1	and	and	CCONJ
cjfa-57637	153	2	+	+	NUM
cjfa-57637	153	3	1	1	NUM
cjfa-57637	153	4	,	,	PUNCT
cjfa-57637	153	5	indicating	indicate	VERB
cjfa-57637	153	6	that	that	SCONJ
cjfa-57637	153	7	the	the	DET
cjfa-57637	153	8	distribution	distribution	NOUN
cjfa-57637	153	9	of	of	ADP
cjfa-57637	153	10	data	datum	NOUN
cjfa-57637	153	11	is	be	AUX
cjfa-57637	153	12	normal	normal	ADJ
cjfa-57637	153	13	as	as	SCONJ
cjfa-57637	153	14	suggested	suggest	VERB
cjfa-57637	153	15	by	by	ADP
cjfa-57637	153	16	sarstedt	sarstedt	NOUN
cjfa-57637	153	17	,	,	PUNCT
cjfa-57637	153	18	ringle	ringle	NOUN
cjfa-57637	153	19	and	and	CCONJ
cjfa-57637	153	20	hair	hair	NOUN
cjfa-57637	153	21	(	(	PUNCT
cjfa-57637	153	22	2021	2021	NUM
cjfa-57637	153	23	)	)	PUNCT
cjfa-57637	153	24	.	.	PUNCT
cjfa-57637	154	1	yusuf	yusuf	PROPN
cjfa-57637	154	2	alabi	alabi	NOUN
cjfa-57637	154	3	olumoh5858	olumoh5858	PROPN
cjfa-57637	154	4	table	table	VERB
cjfa-57637	154	5	5	5	NUM
cjfa-57637	154	6	.	.	PUNCT
cjfa-57637	154	7	construct	construct	VERB
cjfa-57637	154	8	reliability	reliability	NOUN
cjfa-57637	154	9	and	and	CCONJ
cjfa-57637	154	10	collinearity	collinearity	NOUN
cjfa-57637	154	11	diagnostics	diagnostic	NOUN
cjfa-57637	154	12	variables	variable	NOUN
cjfa-57637	154	13	cronbach	cronbach	VERB
cjfa-57637	154	14	’s	’s	PART
cjfa-57637	154	15	alpha	alpha	ADJ
cjfa-57637	154	16	composite	composite	ADJ
cjfa-57637	154	17	reliability	reliability	NOUN
cjfa-57637	154	18	(	(	PUNCT
cjfa-57637	154	19	rho_a	rho_a	NOUN
cjfa-57637	154	20	)	)	PUNCT
cjfa-57637	154	21	composite	composite	ADJ
cjfa-57637	154	22	reliability	reliability	NOUN
cjfa-57637	154	23	(	(	PUNCT
cjfa-57637	154	24	rho_a	rho_a	NUM
cjfa-57637	154	25	)	)	PUNCT
cjfa-57637	154	26	vif	vif	PROPN
cjfa-57637	154	27	detective	detective	NOUN
cjfa-57637	154	28	controls	control	VERB
cjfa-57637	154	29	0.785	0.785	NUM
cjfa-57637	154	30	0.814	0.814	NUM
cjfa-57637	154	31	0.853	0.853	NUM
cjfa-57637	154	32	1.641	1.641	NUM
cjfa-57637	154	33	preventive	preventive	ADJ
cjfa-57637	154	34	controls	control	NOUN
cjfa-57637	154	35	0.857	0.857	NUM
cjfa-57637	154	36	0.865	0.865	NUM
cjfa-57637	154	37	0.888	0.888	NUM
cjfa-57637	154	38	1.515	1.515	NUM
cjfa-57637	154	39	corrective	corrective	ADJ
cjfa-57637	154	40	controls	control	NOUN
cjfa-57637	154	41	0.781	0.781	NUM
cjfa-57637	154	42	0.788	0.788	NUM
cjfa-57637	154	43	0.842	0.842	NUM
cjfa-57637	154	44	1.537	1.537	NUM
cjfa-57637	154	45	financial	financial	ADJ
cjfa-57637	154	46	reporting	reporting	NOUN
cjfa-57637	154	47	quality	quality	NOUN
cjfa-57637	154	48	0.829	0.829	NUM
cjfa-57637	154	49	0.835	0.835	NUM
cjfa-57637	154	50	0.867	0.867	NUM
cjfa-57637	154	51	1.642	1.642	NUM
cjfa-57637	154	52	r2	r2	NOUN
cjfa-57637	154	53	adjusted	adjust	VERB
cjfa-57637	154	54	r2	r2	PROPN
cjfa-57637	154	55	quality	quality	NOUN
cjfa-57637	154	56	of	of	ADP
cjfa-57637	154	57	financial	financial	ADJ
cjfa-57637	154	58	reporting	reporting	NOUN
cjfa-57637	154	59	0.858	0.858	NUM
cjfa-57637	154	60	0.851	0.851	NUM
cjfa-57637	154	61	s	s	NOUN
cjfa-57637	154	62	o	o	X
cjfa-57637	154	63	u	u	NOUN
cjfa-57637	154	64	r	r	NOUN
cjfa-57637	154	65	c	c	NOUN
cjfa-57637	154	66	e	e	NOUN
cjfa-57637	154	67	:	:	PUNCT
cjfa-57637	154	68	author	author	NOUN
cjfa-57637	154	69	’s	’s	PART
cjfa-57637	154	70	computation	computation	NOUN
cjfa-57637	154	71	using	use	VERB
cjfa-57637	154	72	smartpls4	smartpls4	PROPN
cjfa-57637	154	73	.	.	PUNCT
cjfa-57637	155	1	table	table	NOUN
cjfa-57637	155	2	5	5	NUM
cjfa-57637	155	3	presents	present	NOUN
cjfa-57637	155	4	construct	construct	VERB
cjfa-57637	155	5	reliability	reliability	NOUN
cjfa-57637	155	6	and	and	CCONJ
cjfa-57637	155	7	collinearity	collinearity	NOUN
cjfa-57637	155	8	diagnostics	diagnostic	NOUN
cjfa-57637	155	9	for	for	ADP
cjfa-57637	155	10	control	control	NOUN
cjfa-57637	155	11	measures	measure	NOUN
cjfa-57637	155	12	and	and	CCONJ
cjfa-57637	155	13	financial	financial	ADJ
cjfa-57637	155	14	reporting	reporting	NOUN
cjfa-57637	155	15	quality	quality	NOUN
cjfa-57637	155	16	.	.	PUNCT
cjfa-57637	156	1	cronbach	cronbach	PROPN
cjfa-57637	156	2	’s	’s	PART
cjfa-57637	156	3	alpha	alpha	NOUN
cjfa-57637	156	4	values	value	NOUN
cjfa-57637	156	5	(	(	PUNCT
cjfa-57637	156	6	0.781	0.781	NUM
cjfa-57637	156	7	to	to	ADP
cjfa-57637	156	8	0.857	0.857	NUM
cjfa-57637	156	9	)	)	PUNCT
cjfa-57637	156	10	indicate	indicate	VERB
cjfa-57637	156	11	strong	strong	ADJ
cjfa-57637	156	12	internal	internal	ADJ
cjfa-57637	156	13	consistency	consistency	NOUN
cjfa-57637	156	14	for	for	ADP
cjfa-57637	156	15	detective	detective	NOUN
cjfa-57637	156	16	,	,	PUNCT
cjfa-57637	156	17	preventive	preventive	ADJ
cjfa-57637	156	18	and	and	CCONJ
cjfa-57637	156	19	corrective	corrective	ADJ
cjfa-57637	156	20	controls	control	NOUN
cjfa-57637	156	21	,	,	PUNCT
cjfa-57637	156	22	and	and	CCONJ
cjfa-57637	156	23	financial	financial	ADJ
cjfa-57637	156	24	reporting	reporting	NOUN
cjfa-57637	156	25	quality	quality	NOUN
cjfa-57637	156	26	.	.	PUNCT
cjfa-57637	157	1	composite	composite	ADJ
cjfa-57637	157	2	reliability	reliability	NOUN
cjfa-57637	157	3	(	(	PUNCT
cjfa-57637	157	4	rho_a	rho_a	NUM
cjfa-57637	157	5	)	)	PUNCT
cjfa-57637	157	6	values	value	NOUN
cjfa-57637	157	7	(	(	PUNCT
cjfa-57637	157	8	0.788	0.788	NUM
cjfa-57637	157	9	to	to	ADP
cjfa-57637	157	10	0.888	0.888	NUM
cjfa-57637	157	11	)	)	PUNCT
cjfa-57637	157	12	further	further	ADJ
cjfa-57637	157	13	support	support	NOUN
cjfa-57637	157	14	reliability	reliability	NOUN
cjfa-57637	157	15	.	.	PUNCT
cjfa-57637	158	1	variance	variance	NOUN
cjfa-57637	158	2	inflation	inflation	NOUN
cjfa-57637	158	3	factors	factor	NOUN
cjfa-57637	158	4	(	(	PUNCT
cjfa-57637	158	5	vifs	vifs	PROPN
cjfa-57637	158	6	)	)	PUNCT
cjfa-57637	158	7	(	(	PUNCT
cjfa-57637	158	8	1.515	1.515	NUM
cjfa-57637	158	9	to	to	ADP
cjfa-57637	158	10	1.642	1.642	NUM
cjfa-57637	158	11	)	)	PUNCT
cjfa-57637	158	12	indicate	indicate	VERB
cjfa-57637	158	13	no	no	DET
cjfa-57637	158	14	significant	significant	ADJ
cjfa-57637	158	15	multicollinearity	multicollinearity	NOUN
cjfa-57637	158	16	.	.	PUNCT
cjfa-57637	159	1	the	the	DET
cjfa-57637	159	2	r-	r-	NOUN
cjfa-57637	159	3	 	 	SPACE
cjfa-57637	159	4	squared	square	VERB
cjfa-57637	159	5	(	(	PUNCT
cjfa-57637	159	6	0.858	0.858	NUM
cjfa-57637	159	7	)	)	PUNCT
cjfa-57637	159	8	and	and	CCONJ
cjfa-57637	159	9	adjusted	adjust	VERB
cjfa-57637	159	10	r	r	NOUN
cjfa-57637	159	11	-	-	PUNCT
cjfa-57637	159	12	squared	square	VERB
cjfa-57637	159	13	(	(	PUNCT
cjfa-57637	159	14	0.851	0.851	NUM
cjfa-57637	159	15	)	)	PUNCT
cjfa-57637	159	16	for	for	ADP
cjfa-57637	159	17	financial	financial	ADJ
cjfa-57637	159	18	reporting	reporting	NOUN
cjfa-57637	159	19	quality	quality	NOUN
cjfa-57637	159	20	suggest	suggest	VERB
cjfa-57637	159	21	the	the	DET
cjfa-57637	159	22	model	model	NOUN
cjfa-57637	159	23	explains	explain	VERB
cjfa-57637	159	24	a	a	DET
cjfa-57637	159	25	substantial	substantial	ADJ
cjfa-57637	159	26	variance	variance	NOUN
cjfa-57637	159	27	.	.	PUNCT
cjfa-57637	160	1	table	table	NOUN
cjfa-57637	160	2	6	6	NUM
cjfa-57637	160	3	.	.	PUNCT
cjfa-57637	161	1	path	path	NOUN
cjfa-57637	161	2	coefficients	coefficient	NOUN
cjfa-57637	161	3	constructs	construct	VERB
cjfa-57637	161	4	coefficients	coefficient	NOUN
cjfa-57637	161	5	sample	sample	NOUN
cjfa-57637	161	6	mean	mean	VERB
cjfa-57637	161	7	standard	standard	PROPN
cjfa-57637	161	8	dev	dev	PROPN
cjfa-57637	161	9	.	.	PUNCT
cjfa-57637	162	1	(	(	PUNCT
cjfa-57637	162	2	steve	steve	PROPN
cjfa-57637	162	3	)	)	PUNCT
cjfa-57637	162	4	t	t	PROPN
cjfa-57637	162	5	-	-	PUNCT
cjfa-57637	162	6	statistics	statistic	NOUN
cjfa-57637	162	7	pvalues	pvalue	NOUN
cjfa-57637	162	8	detective	detective	VERB
cjfa-57637	162	9	controls	control	NOUN
cjfa-57637	162	10	-	-	PUNCT
cjfa-57637	162	11	>	>	X
cjfa-57637	162	12	financial	financial	ADJ
cjfa-57637	162	13	reporting	reporting	NOUN
cjfa-57637	162	14	quality	quality	NOUN
cjfa-57637	162	15	0.408	0.408	NUM
cjfa-57637	162	16	0.408	0.408	NUM
cjfa-57637	162	17	0.072	0.072	NUM
cjfa-57637	162	18	5.631	5.631	NUM
cjfa-57637	162	19	0.000	0.000	NUM
cjfa-57637	162	20	preventive	preventive	ADJ
cjfa-57637	162	21	controls	control	NOUN
cjfa-57637	162	22	-	-	PUNCT
cjfa-57637	162	23	>	>	X
cjfa-57637	162	24	financial	financial	ADJ
cjfa-57637	162	25	reporting	reporting	NOUN
cjfa-57637	162	26	quality	quality	NOUN
cjfa-57637	162	27	0.067	0.067	NUM
cjfa-57637	162	28	0.079	0.079	NUM
cjfa-57637	162	29	0.081	0.081	NUM
cjfa-57637	162	30	0.830	0.830	NUM
cjfa-57637	162	31	0.407	0.407	NUM
cjfa-57637	162	32	corrective	corrective	ADJ
cjfa-57637	162	33	controls	control	NOUN
cjfa-57637	162	34	-	-	PUNCT
cjfa-57637	162	35	>	>	X
cjfa-57637	162	36	financial	financial	ADJ
cjfa-57637	162	37	reporting	reporting	NOUN
cjfa-57637	162	38	quality	quality	NOUN
cjfa-57637	162	39	0.585	0.585	NUM
cjfa-57637	162	40	0.570	0.570	NUM
cjfa-57637	162	41	0.073	0.073	NUM
cjfa-57637	162	42	7.966	7.966	NUM
cjfa-57637	162	43	0.000	0.000	NUM
cjfa-57637	162	44	s	s	NOUN
cjfa-57637	162	45	o	o	NOUN
cjfa-57637	162	46	u	u	NOUN
cjfa-57637	162	47	r	r	NOUN
cjfa-57637	162	48	c	c	NOUN
cjfa-57637	162	49	e	e	NOUN
cjfa-57637	162	50	:	:	PUNCT
cjfa-57637	162	51	author	author	NOUN
cjfa-57637	162	52	’s	’s	PART
cjfa-57637	162	53	computation	computation	NOUN
cjfa-57637	162	54	using	use	VERB
cjfa-57637	162	55	smartpls4	smartpls4	PROPN
cjfa-57637	162	56	.	.	PUNCT
cjfa-57637	163	1	accounting	accounting	NOUN
cjfa-57637	163	2	controls	control	NOUN
cjfa-57637	163	3	and	and	CCONJ
cjfa-57637	163	4	quality	quality	NOUN
cjfa-57637	163	5	of	of	ADP
cjfa-57637	163	6	financial	financial	ADJ
cjfa-57637	163	7	reporting	reporting	NOUN
cjfa-57637	163	8	…	…	PUNCT
cjfa-57637	163	9	5959	5959	NUM
cjfa-57637	163	10	table	table	NOUN
cjfa-57637	163	11	6	6	NUM
cjfa-57637	163	12	presents	present	VERB
cjfa-57637	163	13	the	the	DET
cjfa-57637	163	14	path	path	NOUN
cjfa-57637	163	15	coefficients	coefficient	NOUN
cjfa-57637	163	16	obtained	obtain	VERB
cjfa-57637	163	17	through	through	ADP
cjfa-57637	163	18	bootstrapping	bootstrappe	VERB
cjfa-57637	163	19	,	,	PUNCT
cjfa-57637	163	20	showing	show	VERB
cjfa-57637	163	21	the	the	DET
cjfa-57637	163	22	impact	impact	NOUN
cjfa-57637	163	23	of	of	ADP
cjfa-57637	163	24	different	different	ADJ
cjfa-57637	163	25	accounting	accounting	NOUN
cjfa-57637	163	26	control	control	NOUN
cjfa-57637	163	27	mechanisms	mechanism	NOUN
cjfa-57637	163	28	on	on	ADP
cjfa-57637	163	29	financial	financial	ADJ
cjfa-57637	163	30	reporting	reporting	NOUN
cjfa-57637	163	31	quality	quality	NOUN
cjfa-57637	163	32	.	.	PUNCT
cjfa-57637	164	1	corrective	corrective	ADJ
cjfa-57637	164	2	controls	control	NOUN
cjfa-57637	164	3	exhibit	exhibit	VERB
cjfa-57637	164	4	the	the	DET
cjfa-57637	164	5	strongest	strong	ADJ
cjfa-57637	164	6	positive	positive	ADJ
cjfa-57637	164	7	influence	influence	NOUN
cjfa-57637	164	8	,	,	PUNCT
cjfa-57637	164	9	with	with	ADP
cjfa-57637	164	10	a	a	DET
cjfa-57637	164	11	coefficient	coefficient	NOUN
cjfa-57637	164	12	of	of	ADP
cjfa-57637	164	13	0.585	0.585	NUM
cjfa-57637	164	14	,	,	PUNCT
cjfa-57637	164	15	a	a	DET
cjfa-57637	164	16	high	high	ADJ
cjfa-57637	164	17	t	t	NOUN
cjfa-57637	164	18	-	-	PUNCT
cjfa-57637	164	19	statistic	statistic	NOUN
cjfa-57637	164	20	of	of	ADP
cjfa-57637	164	21	7.966	7.966	NUM
cjfa-57637	164	22	,	,	PUNCT
cjfa-57637	164	23	and	and	CCONJ
cjfa-57637	164	24	a	a	DET
cjfa-57637	164	25	p	p	NOUN
cjfa-57637	164	26	-	-	PUNCT
cjfa-57637	164	27	value	value	NOUN
cjfa-57637	164	28	of	of	ADP
cjfa-57637	164	29	0.000	0.000	NUM
cjfa-57637	164	30	,	,	PUNCT
cjfa-57637	164	31	signifying	signify	VERB
cjfa-57637	164	32	a	a	DET
cjfa-57637	164	33	significant	significant	ADJ
cjfa-57637	164	34	and	and	CCONJ
cjfa-57637	164	35	positive	positive	ADJ
cjfa-57637	164	36	effect	effect	NOUN
cjfa-57637	164	37	on	on	ADP
cjfa-57637	164	38	improving	improve	VERB
cjfa-57637	164	39	the	the	DET
cjfa-57637	164	40	quality	quality	NOUN
cjfa-57637	164	41	of	of	ADP
cjfa-57637	164	42	financial	financial	ADJ
cjfa-57637	164	43	reporting	reporting	NOUN
cjfa-57637	164	44	.	.	PUNCT
cjfa-57637	165	1	similarly	similarly	ADV
cjfa-57637	165	2	,	,	PUNCT
cjfa-57637	165	3	detective	detective	NOUN
cjfa-57637	165	4	controls	control	NOUN
cjfa-57637	165	5	display	display	VERB
cjfa-57637	165	6	a	a	DET
cjfa-57637	165	7	positive	positive	ADJ
cjfa-57637	165	8	and	and	CCONJ
cjfa-57637	165	9	significant	significant	ADJ
cjfa-57637	165	10	effect	effect	NOUN
cjfa-57637	165	11	,	,	PUNCT
cjfa-57637	165	12	with	with	ADP
cjfa-57637	165	13	a	a	DET
cjfa-57637	165	14	coefficient	coefficient	NOUN
cjfa-57637	165	15	of	of	ADP
cjfa-57637	165	16	0.408	0.408	NUM
cjfa-57637	165	17	,	,	PUNCT
cjfa-57637	165	18	a	a	DET
cjfa-57637	165	19	t	t	NOUN
cjfa-57637	165	20	-	-	PUNCT
cjfa-57637	165	21	statistic	statistic	NOUN
cjfa-57637	165	22	of	of	ADP
cjfa-57637	165	23	5.631	5.631	NUM
cjfa-57637	165	24	,	,	PUNCT
cjfa-57637	165	25	and	and	CCONJ
cjfa-57637	165	26	a	a	DET
cjfa-57637	165	27	p	p	NOUN
cjfa-57637	165	28	-	-	PUNCT
cjfa-57637	165	29	value	value	NOUN
cjfa-57637	165	30	of	of	ADP
cjfa-57637	165	31	0.000	0.000	NUM
cjfa-57637	165	32	,	,	PUNCT
cjfa-57637	165	33	underscoring	underscore	VERB
cjfa-57637	165	34	their	their	PRON
cjfa-57637	165	35	critical	critical	ADJ
cjfa-57637	165	36	role	role	NOUN
cjfa-57637	165	37	in	in	ADP
cjfa-57637	165	38	enhancing	enhance	VERB
cjfa-57637	165	39	reporting	reporting	NOUN
cjfa-57637	165	40	standards	standard	NOUN
cjfa-57637	165	41	.	.	PUNCT
cjfa-57637	166	1	on	on	ADP
cjfa-57637	166	2	the	the	DET
cjfa-57637	166	3	other	other	ADJ
cjfa-57637	166	4	hand	hand	NOUN
cjfa-57637	166	5	,	,	PUNCT
cjfa-57637	166	6	preventive	preventive	ADJ
cjfa-57637	166	7	controls	control	NOUN
cjfa-57637	166	8	show	show	VERB
cjfa-57637	166	9	a	a	DET
cjfa-57637	166	10	much	much	ADV
cjfa-57637	166	11	weaker	weak	ADJ
cjfa-57637	166	12	relationship	relationship	NOUN
cjfa-57637	166	13	,	,	PUNCT
cjfa-57637	166	14	with	with	ADP
cjfa-57637	166	15	a	a	DET
cjfa-57637	166	16	coefficient	coefficient	NOUN
cjfa-57637	166	17	of	of	ADP
cjfa-57637	166	18	0.067	0.067	NUM
cjfa-57637	166	19	,	,	PUNCT
cjfa-57637	166	20	a	a	DET
cjfa-57637	166	21	low	low	ADJ
cjfa-57637	166	22	t	t	NOUN
cjfa-57637	166	23	-	-	PUNCT
cjfa-57637	166	24	statistic	statistic	NOUN
cjfa-57637	166	25	of	of	ADP
cjfa-57637	166	26	0.830	0.830	NUM
cjfa-57637	166	27	,	,	PUNCT
cjfa-57637	166	28	and	and	CCONJ
cjfa-57637	166	29	a	a	DET
cjfa-57637	166	30	p	p	NOUN
cjfa-57637	166	31	-	-	PUNCT
cjfa-57637	166	32	value	value	NOUN
cjfa-57637	166	33	of	of	ADP
cjfa-57637	166	34	0.407	0.407	NUM
cjfa-57637	166	35	,	,	PUNCT
cjfa-57637	166	36	indicating	indicate	VERB
cjfa-57637	166	37	that	that	SCONJ
cjfa-57637	166	38	preventive	preventive	ADJ
cjfa-57637	166	39	controls	control	NOUN
cjfa-57637	166	40	do	do	AUX
cjfa-57637	166	41	not	not	PART
cjfa-57637	166	42	have	have	VERB
cjfa-57637	166	43	a	a	DET
cjfa-57637	166	44	statistically	statistically	ADV
cjfa-57637	166	45	significant	significant	ADJ
cjfa-57637	166	46	effect	effect	NOUN
cjfa-57637	166	47	on	on	ADP
cjfa-57637	166	48	financial	financial	ADJ
cjfa-57637	166	49	reporting	reporting	NOUN
cjfa-57637	166	50	quality	quality	NOUN
cjfa-57637	166	51	in	in	ADP
cjfa-57637	166	52	this	this	DET
cjfa-57637	166	53	study	study	NOUN
cjfa-57637	166	54	.	.	PUNCT
cjfa-57637	167	1	this	this	PRON
cjfa-57637	167	2	suggests	suggest	VERB
cjfa-57637	167	3	that	that	SCONJ
cjfa-57637	167	4	corrective	corrective	ADJ
cjfa-57637	167	5	and	and	CCONJ
cjfa-57637	167	6	detective	detective	ADJ
cjfa-57637	167	7	controls	control	NOUN
cjfa-57637	167	8	are	be	AUX
cjfa-57637	167	9	far	far	ADV
cjfa-57637	167	10	more	more	ADV
cjfa-57637	167	11	effective	effective	ADJ
cjfa-57637	167	12	in	in	ADP
cjfa-57637	167	13	improving	improve	VERB
cjfa-57637	167	14	financial	financial	ADJ
cjfa-57637	167	15	reporting	reporting	NOUN
cjfa-57637	167	16	quality	quality	NOUN
cjfa-57637	167	17	than	than	ADP
cjfa-57637	167	18	preventive	preventive	ADJ
cjfa-57637	167	19	measures	measure	NOUN
cjfa-57637	167	20	.	.	PUNCT
cjfa-57637	168	1	discuss	discuss	NOUN
cjfa-57637	168	2	of	of	ADP
cjfa-57637	168	3	findingsdiscuss	findingsdiscuss	NOUN
cjfa-57637	168	4	of	of	ADP
cjfa-57637	168	5	findings	finding	NOUN
cjfa-57637	168	6	prior	prior	ADJ
cjfa-57637	168	7	research	research	NOUN
cjfa-57637	168	8	has	have	AUX
cjfa-57637	168	9	consistently	consistently	ADV
cjfa-57637	168	10	demonstrated	demonstrate	VERB
cjfa-57637	168	11	that	that	SCONJ
cjfa-57637	168	12	well	well	ADV
cjfa-57637	168	13	-	-	PUNCT
cjfa-57637	168	14	implemented	implement	VERB
cjfa-57637	168	15	accounting	accounting	NOUN
cjfa-57637	168	16	controls	control	NOUN
cjfa-57637	168	17	mitigate	mitigate	VERB
cjfa-57637	168	18	fraud	fraud	NOUN
cjfa-57637	168	19	and	and	CCONJ
cjfa-57637	168	20	error	error	NOUN
cjfa-57637	168	21	risk	risk	NOUN
cjfa-57637	168	22	,	,	PUNCT
cjfa-57637	168	23	thereby	thereby	ADV
cjfa-57637	168	24	enhancing	enhance	VERB
cjfa-57637	168	25	accountability	accountability	NOUN
cjfa-57637	168	26	and	and	CCONJ
cjfa-57637	168	27	transparency	transparency	NOUN
cjfa-57637	168	28	in	in	ADP
cjfa-57637	168	29	financial	financial	ADJ
cjfa-57637	168	30	statements	statement	NOUN
cjfa-57637	168	31	.	.	PUNCT
cjfa-57637	169	1	this	this	DET
cjfa-57637	169	2	alignment	alignment	NOUN
cjfa-57637	169	3	underscores	underscore	VERB
cjfa-57637	169	4	the	the	DET
cjfa-57637	169	5	importance	importance	NOUN
cjfa-57637	169	6	of	of	ADP
cjfa-57637	169	7	establishing	establish	VERB
cjfa-57637	169	8	and	and	CCONJ
cjfa-57637	169	9	maintaining	maintain	VERB
cjfa-57637	169	10	stringent	stringent	ADJ
cjfa-57637	169	11	internal	internal	ADJ
cjfa-57637	169	12	control	control	NOUN
cjfa-57637	169	13	mechanisms	mechanism	NOUN
cjfa-57637	169	14	within	within	ADP
cjfa-57637	169	15	organizations	organization	NOUN
cjfa-57637	169	16	.	.	PUNCT
cjfa-57637	170	1	firstly	firstly	ADV
cjfa-57637	170	2	,	,	PUNCT
cjfa-57637	170	3	the	the	DET
cjfa-57637	170	4	findings	finding	NOUN
cjfa-57637	170	5	of	of	ADP
cjfa-57637	170	6	this	this	DET
cjfa-57637	170	7	study	study	NOUN
cjfa-57637	170	8	reveal	reveal	VERB
cjfa-57637	170	9	that	that	SCONJ
cjfa-57637	170	10	detective	detective	ADJ
cjfa-57637	170	11	controls	control	NOUN
cjfa-57637	170	12	have	have	VERB
cjfa-57637	170	13	a	a	DET
cjfa-57637	170	14	significant	significant	ADJ
cjfa-57637	170	15	impact	impact	NOUN
cjfa-57637	170	16	on	on	ADP
cjfa-57637	170	17	the	the	DET
cjfa-57637	170	18	quality	quality	NOUN
cjfa-57637	170	19	of	of	ADP
cjfa-57637	170	20	financial	financial	ADJ
cjfa-57637	170	21	reporting	reporting	NOUN
cjfa-57637	170	22	in	in	ADP
cjfa-57637	170	23	microfinance	microfinance	NOUN
cjfa-57637	170	24	banks	bank	NOUN
cjfa-57637	170	25	,	,	PUNCT
cjfa-57637	170	26	aligning	align	VERB
cjfa-57637	170	27	with	with	ADP
cjfa-57637	170	28	previous	previous	ADJ
cjfa-57637	170	29	research	research	NOUN
cjfa-57637	170	30	by	by	ADP
cjfa-57637	170	31	salameh	salameh	NOUN
cjfa-57637	170	32	(	(	PUNCT
cjfa-57637	170	33	2019	2019	NUM
cjfa-57637	170	34	)	)	PUNCT
cjfa-57637	170	35	,	,	PUNCT
cjfa-57637	170	36	ajao	ajao	NOUN
cjfa-57637	170	37	and	and	CCONJ
cjfa-57637	170	38	oluwadamilola	oluwadamilola	PROPN
cjfa-57637	170	39	(	(	PUNCT
cjfa-57637	170	40	2020	2020	NUM
cjfa-57637	170	41	)	)	PUNCT
cjfa-57637	170	42	,	,	PUNCT
cjfa-57637	170	43	arisandi	arisandi	VERB
cjfa-57637	170	44	et	et	PROPN
cjfa-57637	170	45	al	al	PROPN
cjfa-57637	170	46	.	.	PROPN
cjfa-57637	171	1	(	(	PUNCT
cjfa-57637	171	2	2022	2022	NUM
cjfa-57637	171	3	)	)	PUNCT
cjfa-57637	171	4	,	,	PUNCT
cjfa-57637	171	5	pangaribuan	pangaribuan	NOUN
cjfa-57637	171	6	et	et	PROPN
cjfa-57637	171	7	al	al	PROPN
cjfa-57637	171	8	.	.	PROPN
cjfa-57637	172	1	(	(	PUNCT
cjfa-57637	172	2	2023	2023	NUM
cjfa-57637	172	3	)	)	PUNCT
cjfa-57637	173	1	,	,	PUNCT
cjfa-57637	173	2	zakirova	zakirova	PROPN
cjfa-57637	173	3	et	et	PROPN
cjfa-57637	173	4	al	al	PROPN
cjfa-57637	173	5	.	.	PROPN
cjfa-57637	173	6	(	(	PUNCT
cjfa-57637	173	7	2023	2023	NUM
cjfa-57637	173	8	)	)	PUNCT
cjfa-57637	173	9	,	,	PUNCT
cjfa-57637	173	10	monteiro	monteiro	PROPN
cjfa-57637	173	11	et	et	PROPN
cjfa-57637	173	12	al	al	PROPN
cjfa-57637	173	13	.	.	PROPN
cjfa-57637	173	14	(	(	PUNCT
cjfa-57637	173	15	2023	2023	NUM
cjfa-57637	173	16	)	)	PUNCT
cjfa-57637	173	17	,	,	PUNCT
cjfa-57637	173	18	shareef	shareef	PROPN
cjfa-57637	173	19	et	et	PROPN
cjfa-57637	173	20	al	al	PROPN
cjfa-57637	173	21	.	.	PROPN
cjfa-57637	173	22	(	(	PUNCT
cjfa-57637	173	23	2023	2023	NUM
cjfa-57637	173	24	)	)	PUNCT
cjfa-57637	173	25	,	,	PUNCT
cjfa-57637	173	26	maarouf	maarouf	VERB
cjfa-57637	173	27	et	et	PROPN
cjfa-57637	173	28	al	al	PROPN
cjfa-57637	173	29	.	.	PROPN
cjfa-57637	173	30	(	(	PUNCT
cjfa-57637	173	31	2024	2024	NUM
cjfa-57637	173	32	)	)	PUNCT
cjfa-57637	173	33	and	and	CCONJ
cjfa-57637	173	34	dominic	dominic	PROPN
cjfa-57637	173	35	(	(	PUNCT
cjfa-57637	173	36	2024	2024	NUM
cjfa-57637	173	37	)	)	PUNCT
cjfa-57637	173	38	,	,	PUNCT
cjfa-57637	173	39	all	all	PRON
cjfa-57637	173	40	of	of	ADP
cjfa-57637	173	41	whom	whom	PRON
cjfa-57637	173	42	found	find	VERB
cjfa-57637	173	43	that	that	SCONJ
cjfa-57637	173	44	detective	detective	NOUN
cjfa-57637	173	45	controls	control	NOUN
cjfa-57637	173	46	enhance	enhance	VERB
cjfa-57637	173	47	organizational	organizational	ADJ
cjfa-57637	173	48	financial	financial	ADJ
cjfa-57637	173	49	reporting	reporting	NOUN
cjfa-57637	173	50	quality	quality	NOUN
cjfa-57637	173	51	.	.	PUNCT
cjfa-57637	174	1	this	this	DET
cjfa-57637	174	2	consistent	consistent	ADJ
cjfa-57637	174	3	evidence	evidence	NOUN
cjfa-57637	174	4	implies	imply	VERB
cjfa-57637	174	5	that	that	SCONJ
cjfa-57637	174	6	implementing	implement	VERB
cjfa-57637	174	7	robust	robust	ADJ
cjfa-57637	174	8	detective	detective	NOUN
cjfa-57637	174	9	controls	control	NOUN
cjfa-57637	174	10	allows	allow	VERB
cjfa-57637	174	11	microfinance	microfinance	NOUN
cjfa-57637	174	12	banks	bank	NOUN
cjfa-57637	174	13	to	to	PART
cjfa-57637	174	14	identify	identify	VERB
cjfa-57637	174	15	and	and	CCONJ
cjfa-57637	174	16	address	address	VERB
cjfa-57637	174	17	errors	error	NOUN
cjfa-57637	174	18	or	or	CCONJ
cjfa-57637	174	19	inconsistencies	inconsistency	NOUN
cjfa-57637	174	20	in	in	ADP
cjfa-57637	174	21	their	their	PRON
cjfa-57637	174	22	financial	financial	ADJ
cjfa-57637	174	23	reporting	reporting	NOUN
cjfa-57637	174	24	processes	process	NOUN
cjfa-57637	174	25	,	,	PUNCT
cjfa-57637	174	26	thus	thus	ADV
cjfa-57637	174	27	improving	improve	VERB
cjfa-57637	174	28	transparency	transparency	NOUN
cjfa-57637	174	29	,	,	PUNCT
cjfa-57637	174	30	accuracy	accuracy	NOUN
cjfa-57637	174	31	,	,	PUNCT
cjfa-57637	174	32	and	and	CCONJ
cjfa-57637	174	33	reliability	reliability	NOUN
cjfa-57637	174	34	in	in	ADP
cjfa-57637	174	35	financial	financial	ADJ
cjfa-57637	174	36	statements	statement	NOUN
cjfa-57637	174	37	.	.	PUNCT
cjfa-57637	175	1	however	however	ADV
cjfa-57637	175	2	,	,	PUNCT
cjfa-57637	175	3	the	the	DET
cjfa-57637	175	4	findings	finding	NOUN
cjfa-57637	175	5	indicate	indicate	VERB
cjfa-57637	175	6	that	that	SCONJ
cjfa-57637	175	7	preventive	preventive	ADJ
cjfa-57637	175	8	controls	control	NOUN
cjfa-57637	175	9	have	have	VERB
cjfa-57637	175	10	no	no	DET
cjfa-57637	175	11	significant	significant	ADJ
cjfa-57637	175	12	impact	impact	NOUN
cjfa-57637	175	13	on	on	ADP
cjfa-57637	175	14	the	the	DET
cjfa-57637	175	15	quality	quality	NOUN
cjfa-57637	175	16	of	of	ADP
cjfa-57637	175	17	financial	financial	ADJ
cjfa-57637	175	18	reporting	reporting	NOUN
cjfa-57637	175	19	in	in	ADP
cjfa-57637	175	20	microfinance	microfinance	NOUN
cjfa-57637	175	21	banks	bank	NOUN
cjfa-57637	175	22	.	.	PUNCT
cjfa-57637	176	1	this	this	PRON
cjfa-57637	176	2	suggests	suggest	VERB
cjfa-57637	176	3	that	that	SCONJ
cjfa-57637	176	4	preventive	preventive	ADJ
cjfa-57637	176	5	measures	measure	NOUN
cjfa-57637	176	6	,	,	PUNCT
cjfa-57637	176	7	designed	design	VERB
cjfa-57637	176	8	to	to	PART
cjfa-57637	176	9	stop	stop	VERB
cjfa-57637	176	10	errors	error	NOUN
cjfa-57637	176	11	before	before	SCONJ
cjfa-57637	176	12	they	they	PRON
cjfa-57637	176	13	occur	occur	VERB
cjfa-57637	176	14	,	,	PUNCT
cjfa-57637	176	15	may	may	AUX
cjfa-57637	176	16	not	not	PART
cjfa-57637	176	17	be	be	AUX
cjfa-57637	176	18	as	as	ADV
cjfa-57637	176	19	effective	effective	ADJ
cjfa-57637	176	20	in	in	ADP
cjfa-57637	176	21	directly	directly	ADV
cjfa-57637	176	22	improving	improve	VERB
cjfa-57637	176	23	the	the	DET
cjfa-57637	176	24	accuracy	accuracy	NOUN
cjfa-57637	176	25	or	or	CCONJ
cjfa-57637	176	26	reliability	reliability	NOUN
cjfa-57637	176	27	of	of	ADP
cjfa-57637	176	28	financial	financial	ADJ
cjfa-57637	176	29	reporting	reporting	NOUN
cjfa-57637	176	30	in	in	ADP
cjfa-57637	176	31	this	this	DET
cjfa-57637	176	32	sector	sector	NOUN
cjfa-57637	176	33	.	.	PUNCT
cjfa-57637	177	1	these	these	DET
cjfa-57637	177	2	results	result	NOUN
cjfa-57637	177	3	contrast	contrast	VERB
cjfa-57637	177	4	with	with	ADP
cjfa-57637	177	5	studies	study	NOUN
cjfa-57637	177	6	by	by	ADP
cjfa-57637	177	7	hu	hu	PROPN
cjfa-57637	177	8	et	et	PROPN
cjfa-57637	177	9	al	al	PROPN
cjfa-57637	177	10	.	.	PROPN
cjfa-57637	178	1	(	(	PUNCT
cjfa-57637	178	2	2021	2021	NUM
cjfa-57637	178	3	)	)	PUNCT
cjfa-57637	178	4	,	,	PUNCT
cjfa-57637	178	5	yusuf	yusuf	PROPN
cjfa-57637	178	6	alabi	alabi	PROPN
cjfa-57637	178	7	olumoh6060	olumoh6060	PROPN
cjfa-57637	178	8	zakariyau	zakariyau	NOUN
cjfa-57637	178	9	and	and	CCONJ
cjfa-57637	178	10	mustapha	mustapha	PROPN
cjfa-57637	178	11	(	(	PUNCT
cjfa-57637	178	12	2021	2021	NUM
cjfa-57637	178	13	)	)	PUNCT
cjfa-57637	178	14	,	,	PUNCT
cjfa-57637	178	15	kwanbo	kwanbo	NOUN
cjfa-57637	178	16	et	et	PROPN
cjfa-57637	178	17	al	al	PROPN
cjfa-57637	178	18	.	.	PROPN
cjfa-57637	179	1	(	(	PUNCT
cjfa-57637	179	2	2023	2023	NUM
cjfa-57637	179	3	)	)	PUNCT
cjfa-57637	179	4	,	,	PUNCT
cjfa-57637	179	5	and	and	CCONJ
cjfa-57637	179	6	pangaribuan	pangaribuan	NOUN
cjfa-57637	179	7	et	et	PROPN
cjfa-57637	179	8	al	al	PROPN
cjfa-57637	179	9	.	.	PROPN
cjfa-57637	180	1	(	(	PUNCT
cjfa-57637	180	2	2023	2023	NUM
cjfa-57637	180	3	)	)	PUNCT
cjfa-57637	180	4	,	,	PUNCT
cjfa-57637	180	5	which	which	PRON
cjfa-57637	180	6	found	find	VERB
cjfa-57637	180	7	that	that	SCONJ
cjfa-57637	180	8	preventive	preventive	ADJ
cjfa-57637	180	9	controls	control	NOUN
cjfa-57637	180	10	do	do	AUX
cjfa-57637	180	11	play	play	VERB
cjfa-57637	180	12	a	a	DET
cjfa-57637	180	13	significant	significant	ADJ
cjfa-57637	180	14	role	role	NOUN
cjfa-57637	180	15	in	in	ADP
cjfa-57637	180	16	enhancing	enhance	VERB
cjfa-57637	180	17	organizational	organizational	ADJ
cjfa-57637	180	18	financial	financial	ADJ
cjfa-57637	180	19	reporting	reporting	NOUN
cjfa-57637	180	20	quality	quality	NOUN
cjfa-57637	180	21	.	.	PUNCT
cjfa-57637	181	1	moreover	moreover	ADV
cjfa-57637	181	2	,	,	PUNCT
cjfa-57637	181	3	the	the	DET
cjfa-57637	181	4	findings	finding	NOUN
cjfa-57637	181	5	reveal	reveal	VERB
cjfa-57637	181	6	that	that	SCONJ
cjfa-57637	181	7	corrective	corrective	ADJ
cjfa-57637	181	8	controls	control	NOUN
cjfa-57637	181	9	have	have	VERB
cjfa-57637	181	10	a	a	DET
cjfa-57637	181	11	significant	significant	ADJ
cjfa-57637	181	12	impact	impact	NOUN
cjfa-57637	181	13	on	on	ADP
cjfa-57637	181	14	the	the	DET
cjfa-57637	181	15	quality	quality	NOUN
cjfa-57637	181	16	of	of	ADP
cjfa-57637	181	17	financial	financial	ADJ
cjfa-57637	181	18	reporting	reporting	NOUN
cjfa-57637	181	19	in	in	ADP
cjfa-57637	181	20	microfinance	microfinance	NOUN
cjfa-57637	181	21	banks	bank	NOUN
cjfa-57637	181	22	.	.	PUNCT
cjfa-57637	182	1	this	this	PRON
cjfa-57637	182	2	suggests	suggest	VERB
cjfa-57637	182	3	that	that	SCONJ
cjfa-57637	182	4	corrective	corrective	ADJ
cjfa-57637	182	5	mechanisms	mechanism	NOUN
cjfa-57637	182	6	,	,	PUNCT
cjfa-57637	182	7	which	which	PRON
cjfa-57637	182	8	address	address	VERB
cjfa-57637	182	9	and	and	CCONJ
cjfa-57637	182	10	rectify	rectify	VERB
cjfa-57637	182	11	errors	error	NOUN
cjfa-57637	182	12	after	after	SCONJ
cjfa-57637	182	13	they	they	PRON
cjfa-57637	182	14	occur	occur	VERB
cjfa-57637	182	15	,	,	PUNCT
cjfa-57637	182	16	play	play	VERB
cjfa-57637	182	17	a	a	DET
cjfa-57637	182	18	critical	critical	ADJ
cjfa-57637	182	19	role	role	NOUN
cjfa-57637	182	20	in	in	ADP
cjfa-57637	182	21	enhancing	enhance	VERB
cjfa-57637	182	22	the	the	DET
cjfa-57637	182	23	accuracy	accuracy	NOUN
cjfa-57637	182	24	,	,	PUNCT
cjfa-57637	182	25	reliability	reliability	NOUN
cjfa-57637	182	26	,	,	PUNCT
cjfa-57637	182	27	and	and	CCONJ
cjfa-57637	182	28	overall	overall	ADJ
cjfa-57637	182	29	quality	quality	NOUN
cjfa-57637	182	30	of	of	ADP
cjfa-57637	182	31	financial	financial	ADJ
cjfa-57637	182	32	reporting	reporting	NOUN
cjfa-57637	182	33	.	.	PUNCT
cjfa-57637	183	1	these	these	DET
cjfa-57637	183	2	results	result	NOUN
cjfa-57637	183	3	are	be	AUX
cjfa-57637	183	4	consistent	consistent	ADJ
cjfa-57637	183	5	with	with	ADP
cjfa-57637	183	6	the	the	DET
cjfa-57637	183	7	findings	finding	NOUN
cjfa-57637	183	8	of	of	ADP
cjfa-57637	183	9	ajao	ajao	NOUN
cjfa-57637	183	10	and	and	CCONJ
cjfa-57637	183	11	oluwadamilola	oluwadamilola	PROPN
cjfa-57637	183	12	(	(	PUNCT
cjfa-57637	183	13	2020	2020	NUM
cjfa-57637	183	14	)	)	PUNCT
cjfa-57637	183	15	,	,	PUNCT
cjfa-57637	183	16	setyawan	setyawan	NOUN
cjfa-57637	183	17	and	and	CCONJ
cjfa-57637	183	18	gamayuni	gamayuni	PROPN
cjfa-57637	183	19	(	(	PUNCT
cjfa-57637	183	20	2020	2020	NUM
cjfa-57637	183	21	)	)	PUNCT
cjfa-57637	183	22	,	,	PUNCT
cjfa-57637	183	23	pangaribuan	pangaribuan	NOUN
cjfa-57637	183	24	et	et	PROPN
cjfa-57637	183	25	al	al	PROPN
cjfa-57637	183	26	.	.	PROPN
cjfa-57637	184	1	(	(	PUNCT
cjfa-57637	184	2	2023	2023	NUM
cjfa-57637	184	3	)	)	PUNCT
cjfa-57637	184	4	,	,	PUNCT
cjfa-57637	184	5	and	and	CCONJ
cjfa-57637	184	6	muriithi	muriithi	NOUN
cjfa-57637	184	7	and	and	CCONJ
cjfa-57637	184	8	oluoch	oluoch	PROPN
cjfa-57637	184	9	(	(	PUNCT
cjfa-57637	184	10	2024	2024	NUM
cjfa-57637	184	11	)	)	PUNCT
cjfa-57637	184	12	,	,	PUNCT
cjfa-57637	184	13	who	who	PRON
cjfa-57637	184	14	also	also	ADV
cjfa-57637	184	15	concluded	conclude	VERB
cjfa-57637	184	16	that	that	SCONJ
cjfa-57637	184	17	corrective	corrective	ADJ
cjfa-57637	184	18	controls	control	NOUN
cjfa-57637	184	19	significantly	significantly	ADV
cjfa-57637	184	20	improve	improve	VERB
cjfa-57637	184	21	organizational	organizational	ADJ
cjfa-57637	184	22	financial	financial	ADJ
cjfa-57637	184	23	reporting	reporting	NOUN
cjfa-57637	184	24	quality	quality	NOUN
cjfa-57637	184	25	.	.	PUNCT
cjfa-57637	185	1	however	however	ADV
cjfa-57637	185	2	,	,	PUNCT
cjfa-57637	185	3	this	this	PRON
cjfa-57637	185	4	contrasts	contrast	VERB
cjfa-57637	185	5	with	with	ADP
cjfa-57637	185	6	the	the	DET
cjfa-57637	185	7	findings	finding	NOUN
cjfa-57637	185	8	of	of	ADP
cjfa-57637	185	9	martinez	martinez	PROPN
cjfa-57637	185	10	and	and	CCONJ
cjfa-57637	185	11	de	de	PROPN
cjfa-57637	185	12	-	-	PROPN
cjfa-57637	185	13	jesus	jesus	PROPN
cjfa-57637	185	14	-	-	PUNCT
cjfa-57637	185	15	moraes	moraes	PROPN
cjfa-57637	185	16	(	(	PUNCT
cjfa-57637	185	17	2024	2024	NUM
cjfa-57637	185	18	)	)	PUNCT
cjfa-57637	185	19	and	and	CCONJ
cjfa-57637	185	20	jannah	jannah	PROPN
cjfa-57637	185	21	et	et	PROPN
cjfa-57637	185	22	al	al	PROPN
cjfa-57637	185	23	.	.	PROPN
cjfa-57637	186	1	(	(	PUNCT
cjfa-57637	186	2	2024	2024	NUM
cjfa-57637	186	3	)	)	PUNCT
cjfa-57637	186	4	,	,	PUNCT
cjfa-57637	186	5	who	who	PRON
cjfa-57637	186	6	found	find	VERB
cjfa-57637	186	7	that	that	SCONJ
cjfa-57637	186	8	corrective	corrective	ADJ
cjfa-57637	186	9	controls	control	NOUN
cjfa-57637	186	10	had	have	VERB
cjfa-57637	186	11	an	an	DET
cjfa-57637	186	12	insignificant	insignificant	ADJ
cjfa-57637	186	13	effect	effect	NOUN
cjfa-57637	186	14	on	on	ADP
cjfa-57637	186	15	financial	financial	ADJ
cjfa-57637	186	16	reporting	reporting	NOUN
cjfa-57637	186	17	quality	quality	NOUN
cjfa-57637	186	18	.	.	PUNCT
cjfa-57637	186	19	 	 	SPACE
cjfa-57637	187	1	conclusion	conclusion	NOUN
cjfa-57637	187	2	 	 	SPACE
cjfa-57637	187	3	conclusion	conclusion	NOUN
cjfa-57637	187	4	the	the	DET
cjfa-57637	187	5	study	study	NOUN
cjfa-57637	187	6	emphasizes	emphasize	VERB
cjfa-57637	187	7	the	the	DET
cjfa-57637	187	8	vital	vital	ADJ
cjfa-57637	187	9	role	role	NOUN
cjfa-57637	187	10	of	of	ADP
cjfa-57637	187	11	accounting	accounting	NOUN
cjfa-57637	187	12	controls	control	NOUN
cjfa-57637	187	13	in	in	ADP
cjfa-57637	187	14	ensuring	ensure	VERB
cjfa-57637	187	15	the	the	DET
cjfa-57637	187	16	quality	quality	NOUN
cjfa-57637	187	17	and	and	CCONJ
cjfa-57637	187	18	reliability	reliability	NOUN
cjfa-57637	187	19	of	of	ADP
cjfa-57637	187	20	financial	financial	ADJ
cjfa-57637	187	21	reporting	reporting	NOUN
cjfa-57637	187	22	in	in	ADP
cjfa-57637	187	23	microfinance	microfinance	NOUN
cjfa-57637	187	24	banks	bank	NOUN
cjfa-57637	187	25	.	.	PUNCT
cjfa-57637	188	1	the	the	DET
cjfa-57637	188	2	study	study	NOUN
cjfa-57637	188	3	concludes	conclude	VERB
cjfa-57637	188	4	that	that	SCONJ
cjfa-57637	188	5	the	the	DET
cjfa-57637	188	6	positive	positive	ADJ
cjfa-57637	188	7	relationships	relationship	NOUN
cjfa-57637	188	8	observed	observe	VERB
cjfa-57637	188	9	between	between	ADP
cjfa-57637	188	10	corrective	corrective	ADJ
cjfa-57637	188	11	and	and	CCONJ
cjfa-57637	188	12	detective	detective	ADJ
cjfa-57637	188	13	controls	control	NOUN
cjfa-57637	188	14	and	and	CCONJ
cjfa-57637	188	15	financial	financial	ADJ
cjfa-57637	188	16	reporting	reporting	NOUN
cjfa-57637	188	17	quality	quality	NOUN
cjfa-57637	188	18	align	align	NOUN
cjfa-57637	188	19	with	with	ADP
cjfa-57637	188	20	previous	previous	ADJ
cjfa-57637	188	21	research	research	NOUN
cjfa-57637	188	22	,	,	PUNCT
cjfa-57637	188	23	highlighting	highlight	VERB
cjfa-57637	188	24	the	the	DET
cjfa-57637	188	25	effectiveness	effectiveness	NOUN
cjfa-57637	188	26	of	of	ADP
cjfa-57637	188	27	these	these	DET
cjfa-57637	188	28	controls	control	NOUN
cjfa-57637	188	29	in	in	ADP
cjfa-57637	188	30	detecting	detect	VERB
cjfa-57637	188	31	and	and	CCONJ
cjfa-57637	188	32	correcting	correct	VERB
cjfa-57637	188	33	errors	error	NOUN
cjfa-57637	188	34	and	and	CCONJ
cjfa-57637	188	35	fraud	fraud	NOUN
cjfa-57637	188	36	.	.	PUNCT
cjfa-57637	189	1	however	however	ADV
cjfa-57637	189	2	,	,	PUNCT
cjfa-57637	189	3	a	a	DET
cjfa-57637	189	4	lack	lack	NOUN
cjfa-57637	189	5	of	of	ADP
cjfa-57637	189	6	a	a	DET
cjfa-57637	189	7	strong	strong	ADJ
cjfa-57637	189	8	connection	connection	NOUN
cjfa-57637	189	9	between	between	ADP
cjfa-57637	189	10	preventive	preventive	ADJ
cjfa-57637	189	11	controls	control	NOUN
cjfa-57637	189	12	and	and	CCONJ
cjfa-57637	189	13	the	the	DET
cjfa-57637	189	14	quality	quality	NOUN
cjfa-57637	189	15	of	of	ADP
cjfa-57637	189	16	financial	financial	ADJ
cjfa-57637	189	17	reporting	reporting	NOUN
cjfa-57637	189	18	suggests	suggest	VERB
cjfa-57637	189	19	that	that	SCONJ
cjfa-57637	189	20	organizations	organization	NOUN
cjfa-57637	189	21	should	should	AUX
cjfa-57637	189	22	carefully	carefully	ADV
cjfa-57637	189	23	consider	consider	VERB
cjfa-57637	189	24	the	the	DET
cjfa-57637	189	25	effectiveness	effectiveness	NOUN
cjfa-57637	189	26	of	of	ADP
cjfa-57637	189	27	preventive	preventive	ADJ
cjfa-57637	189	28	measures	measure	NOUN
cjfa-57637	189	29	in	in	ADP
cjfa-57637	189	30	addressing	address	VERB
cjfa-57637	189	31	existing	exist	VERB
cjfa-57637	189	32	issues	issue	NOUN
cjfa-57637	189	33	in	in	ADP
cjfa-57637	189	34	financial	financial	ADJ
cjfa-57637	189	35	reporting	reporting	NOUN
cjfa-57637	189	36	.	.	PUNCT
cjfa-57637	189	37	 	 	SPACE
cjfa-57637	190	1	acknowledgment	acknowledgment	NOUN
cjfa-57637	190	2	 	 	SPACE
cjfa-57637	190	3	acknowledgment	acknowledgment	NOUN
cjfa-57637	191	1	i	i	PRON
cjfa-57637	191	2	acknowledge	acknowledge	VERB
cjfa-57637	191	3	that	that	SCONJ
cjfa-57637	191	4	this	this	DET
cjfa-57637	191	5	research	research	NOUN
cjfa-57637	191	6	was	be	AUX
cjfa-57637	191	7	self	self	NOUN
cjfa-57637	191	8	-	-	PUNCT
cjfa-57637	191	9	funded	fund	VERB
cjfa-57637	191	10	and	and	CCONJ
cjfa-57637	191	11	did	do	AUX
cjfa-57637	191	12	not	not	PART
cjfa-57637	191	13	receive	receive	VERB
cjfa-57637	191	14	any	any	DET
cjfa-57637	191	15	financial	financial	ADJ
cjfa-57637	191	16	support	support	NOUN
cjfa-57637	191	17	or	or	CCONJ
cjfa-57637	191	18	grants	grant	NOUN
cjfa-57637	191	19	from	from	ADP
cjfa-57637	191	20	public	public	ADJ
cjfa-57637	191	21	,	,	PUNCT
cjfa-57637	191	22	private	private	ADJ
cjfa-57637	191	23	,	,	PUNCT
cjfa-57637	191	24	or	or	CCONJ
cjfa-57637	191	25	non	non	ADJ
cjfa-57637	191	26	-	-	ADJ
cjfa-57637	191	27	profit	profit	ADJ
cjfa-57637	191	28	institutions	institution	NOUN
cjfa-57637	191	29	.	.	PUNCT
cjfa-57637	192	1	the	the	DET
cjfa-57637	192	2	author	author	NOUN
cjfa-57637	192	3	’s	’s	PART
cjfa-57637	192	4	dedication	dedication	NOUN
cjfa-57637	192	5	and	and	CCONJ
cjfa-57637	192	6	resources	resource	NOUN
cjfa-57637	192	7	made	make	VERB
cjfa-57637	192	8	this	this	DET
cjfa-57637	192	9	study	study	NOUN
cjfa-57637	192	10	possible	possible	ADJ
cjfa-57637	192	11	.	.	PUNCT
cjfa-57637	193	1	accounting	accounting	NOUN
cjfa-57637	193	2	controls	control	NOUN
cjfa-57637	193	3	and	and	CCONJ
cjfa-57637	193	4	quality	quality	NOUN
cjfa-57637	193	5	of	of	ADP
cjfa-57637	193	6	financial	financial	ADJ
cjfa-57637	193	7	reporting	reporting	NOUN
cjfa-57637	193	8	…	…	PUNCT
cjfa-57637	193	9	6161	6161	NUM
cjfa-57637	193	10	 	 	SPACE
cjfa-57637	193	11	references	reference	NOUN
cjfa-57637	193	12	 	 	SPACE
cjfa-57637	193	13	references	reference	NOUN
cjfa-57637	193	14	abdullah	abdullah	PROPN
cjfa-57637	193	15	,	,	PUNCT
cjfa-57637	193	16	h.a	h.a	PROPN
cjfa-57637	193	17	.	.	PROPN
cjfa-57637	193	18	(	(	PUNCT
cjfa-57637	193	19	2024	2024	NUM
cjfa-57637	193	20	)	)	PUNCT
cjfa-57637	193	21	.	.	PUNCT
cjfa-57637	194	1	measuring	measure	VERB
cjfa-57637	194	2	the	the	DET
cjfa-57637	194	3	quality	quality	NOUN
cjfa-57637	194	4	of	of	ADP
cjfa-57637	194	5	internal	internal	ADJ
cjfa-57637	194	6	control	control	NOUN
cjfa-57637	194	7	and	and	CCONJ
cjfa-57637	194	8	its	its	PRON
cjfa-57637	194	9	impact	impact	NOUN
cjfa-57637	194	10	on	on	ADP
cjfa-57637	194	11	the	the	DET
cjfa-57637	194	12	performance	performance	NOUN
cjfa-57637	194	13	of	of	ADP
cjfa-57637	194	14	the	the	DET
cjfa-57637	194	15	banking	banking	NOUN
cjfa-57637	194	16	institutions	institution	NOUN
cjfa-57637	194	17	.	.	PUNCT
cjfa-57637	195	1	technium	technium	PROPN
cjfa-57637	195	2	social	social	PROPN
cjfa-57637	195	3	sciences	sciences	PROPN
cjfa-57637	195	4	journal	journal	NOUN
cjfa-57637	195	5	,	,	PUNCT
cjfa-57637	195	6	56(1	56(1	NUM
cjfa-57637	195	7	)	)	PUNCT
cjfa-57637	195	8	,	,	PUNCT
cjfa-57637	195	9	221–237	221–237	NUM
cjfa-57637	195	10	.	.	PUNCT
cjfa-57637	196	1	https://doi.org/10.47577/tssj.v56i1.10846	https://doi.org/10.47577/tssj.v56i1.10846	NUM
cjfa-57637	196	2	.	.	PUNCT
cjfa-57637	197	1	abdullahi	abdullahi	PROPN
cjfa-57637	197	2	,	,	PUNCT
cjfa-57637	197	3	a.	a.	PROPN
cjfa-57637	197	4	,	,	PUNCT
cjfa-57637	197	5	&	&	CCONJ
cjfa-57637	197	6	othman	othman	PROPN
cjfa-57637	197	7	,	,	PUNCT
cjfa-57637	197	8	a.h.a	a.h.a	ADJ
cjfa-57637	197	9	.	.	PUNCT
cjfa-57637	197	10	(	(	PUNCT
cjfa-57637	197	11	2021	2021	NUM
cjfa-57637	197	12	)	)	PUNCT
cjfa-57637	197	13	.	.	PUNCT
cjfa-57637	198	1	determinants	determinant	NOUN
cjfa-57637	198	2	of	of	ADP
cjfa-57637	198	3	financial	financial	ADJ
cjfa-57637	198	4	sustainability	sustainability	NOUN
cjfa-57637	198	5	for	for	ADP
cjfa-57637	198	6	microfinance	microfinance	NOUN
cjfa-57637	198	7	institutions	institution	NOUN
cjfa-57637	198	8	lessons	lesson	NOUN
cjfa-57637	198	9	for	for	ADP
cjfa-57637	198	10	islamic	islamic	ADJ
cjfa-57637	198	11	microfinance	microfinance	NOUN
cjfa-57637	198	12	banks	bank	NOUN
cjfa-57637	198	13	in	in	ADP
cjfa-57637	198	14	nigeria	nigeria	PROPN
cjfa-57637	198	15	.	.	PUNCT
cjfa-57637	199	1	turkish	turkish	ADJ
cjfa-57637	199	2	journal	journal	PROPN
cjfa-57637	199	3	of	of	ADP
cjfa-57637	199	4	islamic	islamic	ADJ
cjfa-57637	199	5	economics	economic	NOUN
cjfa-57637	199	6	,	,	PUNCT
cjfa-57637	199	7	8	8	NUM
cjfa-57637	199	8	,	,	PUNCT
cjfa-57637	199	9	301–320	301–320	NUM
cjfa-57637	199	10	.	.	PUNCT
cjfa-57637	200	1	https://doi.org/10.26414/a2369	https://doi.org/10.26414/a2369	PROPN
cjfa-57637	200	2	.	.	PUNCT
cjfa-57637	200	3	abed	abed	PROPN
cjfa-57637	200	4	,	,	PUNCT
cjfa-57637	200	5	i.a	i.a	PROPN
cjfa-57637	200	6	.	.	PROPN
cjfa-57637	200	7	,	,	PUNCT
cjfa-57637	200	8	hussin	hussin	PROPN
cjfa-57637	200	9	,	,	PUNCT
cjfa-57637	200	10	n.	n.	PROPN
cjfa-57637	200	11	,	,	PUNCT
cjfa-57637	200	12	ali	ali	PROPN
cjfa-57637	200	13	,	,	PUNCT
cjfa-57637	200	14	m.a	m.a	PROPN
cjfa-57637	200	15	.	.	PROPN
cjfa-57637	200	16	,	,	PUNCT
cjfa-57637	200	17	haddad	haddad	PROPN
cjfa-57637	200	18	,	,	PUNCT
cjfa-57637	200	19	h.	h.	PROPN
cjfa-57637	200	20	,	,	PUNCT
cjfa-57637	200	21	shehadeh	shehadeh	ADV
cjfa-57637	200	22	,	,	PUNCT
cjfa-57637	200	23	m.	m.	NOUN
cjfa-57637	200	24	,	,	PUNCT
cjfa-57637	200	25	&	&	CCONJ
cjfa-57637	200	26	hasan	hasan	PROPN
cjfa-57637	200	27	,	,	PUNCT
cjfa-57637	200	28	e.f	e.f	PROPN
cjfa-57637	200	29	.	.	PROPN
cjfa-57637	200	30	(	(	PUNCT
cjfa-57637	200	31	2022	2022	NUM
cjfa-57637	200	32	)	)	PUNCT
cjfa-57637	200	33	.	.	PUNCT
cjfa-57637	201	1	creative	creative	ADJ
cjfa-57637	201	2	accounting	accounting	NOUN
cjfa-57637	201	3	determinants	determinant	NOUN
cjfa-57637	201	4	and	and	CCONJ
cjfa-57637	201	5	financial	financial	ADJ
cjfa-57637	201	6	reporting	reporting	NOUN
cjfa-57637	201	7	quality	quality	NOUN
cjfa-57637	201	8	:	:	PUNCT
cjfa-57637	201	9	a	a	DET
cjfa-57637	201	10	systematic	systematic	ADJ
cjfa-57637	201	11	literature	literature	NOUN
cjfa-57637	201	12	review	review	NOUN
cjfa-57637	201	13	.	.	PUNCT
cjfa-57637	202	1	risks	risk	NOUN
cjfa-57637	202	2	,	,	PUNCT
cjfa-57637	202	3	10(4	10(4	NUM
cjfa-57637	202	4	)	)	PUNCT
cjfa-57637	202	5	,	,	PUNCT
cjfa-57637	202	6	76	76	NUM
cjfa-57637	202	7	.	.	PUNCT
cjfa-57637	203	1	https://doi.org/10.3390/risks10040076	https://doi.org/10.3390/risks10040076	PROPN
cjfa-57637	203	2	.	.	PUNCT
cjfa-57637	204	1	abitoye	abitoye	PROPN
cjfa-57637	204	2	,	,	PUNCT
cjfa-57637	204	3	o.	o.	PROPN
cjfa-57637	204	4	,	,	PUNCT
cjfa-57637	204	5	abdul	abdul	PROPN
cjfa-57637	204	6	,	,	PUNCT
cjfa-57637	204	7	a.a	a.a	PROPN
cjfa-57637	204	8	.	.	PROPN
cjfa-57637	204	9	,	,	PUNCT
cjfa-57637	204	10	babalola	babalola	PROPN
cjfa-57637	204	11	,	,	PUNCT
cjfa-57637	204	12	f.i	f.i	PROPN
cjfa-57637	204	13	.	.	PROPN
cjfa-57637	204	14	,	,	PUNCT
cjfa-57637	204	15	daraojimba	daraojimba	PROPN
cjfa-57637	204	16	,	,	PUNCT
cjfa-57637	204	17	c.	c.	PROPN
cjfa-57637	204	18	,	,	PUNCT
cjfa-57637	204	19	&	&	CCONJ
cjfa-57637	204	20	oriji	oriji	PROPN
cjfa-57637	204	21	,	,	PUNCT
cjfa-57637	204	22	o.	o.	PROPN
cjfa-57637	204	23	(	(	PUNCT
cjfa-57637	204	24	2023	2023	NUM
cjfa-57637	204	25	)	)	PUNCT
cjfa-57637	204	26	.	.	PUNCT
cjfa-57637	205	1	the	the	DET
cjfa-57637	205	2	role	role	NOUN
cjfa-57637	205	3	of	of	ADP
cjfa-57637	205	4	technology	technology	NOUN
cjfa-57637	205	5	in	in	ADP
cjfa-57637	205	6	modernizing	modernize	VERB
cjfa-57637	205	7	accounting	accounting	NOUN
cjfa-57637	205	8	education	education	NOUN
cjfa-57637	205	9	for	for	ADP
cjfa-57637	205	10	nigerian	nigerian	ADJ
cjfa-57637	205	11	students	student	NOUN
cjfa-57637	205	12	–	–	PUNCT
cjfa-57637	205	13	a	a	DET
cjfa-57637	205	14	review	review	NOUN
cjfa-57637	205	15	.	.	PUNCT
cjfa-57637	206	1	international	international	ADJ
cjfa-57637	206	2	journal	journal	PROPN
cjfa-57637	206	3	of	of	ADP
cjfa-57637	206	4	management	management	NOUN
cjfa-57637	206	5	&	&	CCONJ
cjfa-57637	206	6	entrepreneurship	entrepreneurship	NOUN
cjfa-57637	206	7	research	research	NOUN
cjfa-57637	206	8	,	,	PUNCT
cjfa-57637	206	9	5(12	5(12	NUM
cjfa-57637	206	10	)	)	PUNCT
cjfa-57637	206	11	,	,	PUNCT
cjfa-57637	206	12	892–906	892–906	NUM
cjfa-57637	206	13	.	.	PUNCT
cjfa-57637	206	14	https://doi.org/10.51594/ijmer.v5i12.624	https://doi.org/10.51594/ijmer.v5i12.624	PROPN
cjfa-57637	206	15	.	.	PUNCT
cjfa-57637	207	1	adib	adib	PROPN
cjfa-57637	207	2	,	,	PUNCT
cjfa-57637	207	3	m.	m.	NOUN
cjfa-57637	207	4	,	,	PUNCT
cjfa-57637	207	5	zhang	zhang	PROPN
cjfa-57637	207	6	,	,	PUNCT
cjfa-57637	207	7	x.	x.	PROPN
cjfa-57637	207	8	,	,	PUNCT
cjfa-57637	207	9	zaid	zaid	ADJ
cjfa-57637	207	10	,	,	PUNCT
cjfa-57637	207	11	m.a.a	m.a.a	NOUN
cjfa-57637	207	12	.	.	PUNCT
cjfa-57637	207	13	,	,	PUNCT
cjfa-57637	207	14	&	&	CCONJ
cjfa-57637	207	15	sahyouni	sahyouni	PROPN
cjfa-57637	207	16	,	,	PUNCT
cjfa-57637	207	17	a.	a.	NOUN
cjfa-57637	207	18	(	(	PUNCT
cjfa-57637	207	19	2021	2021	NUM
cjfa-57637	207	20	)	)	PUNCT
cjfa-57637	207	21	.	.	PUNCT
cjfa-57637	208	1	management	management	NOUN
cjfa-57637	208	2	control	control	NOUN
cjfa-57637	208	3	system	system	NOUN
cjfa-57637	208	4	for	for	ADP
cjfa-57637	208	5	corporate	corporate	ADJ
cjfa-57637	208	6	social	social	ADJ
cjfa-57637	208	7	responsibility	responsibility	NOUN
cjfa-57637	208	8	implementation	implementation	NOUN
cjfa-57637	208	9	–	–	PUNCT
cjfa-57637	208	10	a	a	DET
cjfa-57637	208	11	stakeholder	stakeholder	NOUN
cjfa-57637	208	12	perspective	perspective	NOUN
cjfa-57637	208	13	.	.	PUNCT
cjfa-57637	209	1	corporate	corporate	ADJ
cjfa-57637	209	2	governance	governance	NOUN
cjfa-57637	209	3	:	:	PUNCT
cjfa-57637	209	4	the	the	DET
cjfa-57637	209	5	international	international	ADJ
cjfa-57637	209	6	journal	journal	NOUN
cjfa-57637	209	7	of	of	ADP
cjfa-57637	209	8	business	business	NOUN
cjfa-57637	209	9	in	in	ADP
cjfa-57637	209	10	society	society	NOUN
cjfa-57637	209	11	,	,	PUNCT
cjfa-57637	209	12	21(3	21(3	NUM
cjfa-57637	209	13	)	)	PUNCT
cjfa-57637	209	14	,	,	PUNCT
cjfa-57637	210	1	410–432	410–432	NUM
cjfa-57637	210	2	.	.	PUNCT
cjfa-57637	211	1	https://	https://	PROPN
cjfa-57637	211	2	doi.org/10.1108/cg-06-2020-0247	doi.org/10.1108/cg-06-2020-0247	PROPN
cjfa-57637	211	3	.	.	PUNCT
cjfa-57637	212	1	ajao	ajao	PROPN
cjfa-57637	212	2	,	,	PUNCT
cjfa-57637	212	3	o.s	o.s	PROPN
cjfa-57637	212	4	.	.	PROPN
cjfa-57637	212	5	,	,	PUNCT
cjfa-57637	212	6	&	&	CCONJ
cjfa-57637	212	7	oluwadamilola	oluwadamilola	PROPN
cjfa-57637	212	8	,	,	PUNCT
cjfa-57637	212	9	a.o	a.o	PROPN
cjfa-57637	212	10	.	.	PROPN
cjfa-57637	212	11	(	(	PUNCT
cjfa-57637	212	12	2020	2020	NUM
cjfa-57637	212	13	)	)	PUNCT
cjfa-57637	212	14	.	.	PUNCT
cjfa-57637	213	1	internal	internal	ADJ
cjfa-57637	213	2	control	control	NOUN
cjfa-57637	213	3	systems	system	NOUN
cjfa-57637	213	4	and	and	CCONJ
cjfa-57637	213	5	quality	quality	NOUN
cjfa-57637	213	6	of	of	ADP
cjfa-57637	213	7	financial	financial	ADJ
cjfa-57637	213	8	reporting	reporting	NOUN
cjfa-57637	213	9	in	in	ADP
cjfa-57637	213	10	the	the	DET
cjfa-57637	213	11	insurance	insurance	NOUN
cjfa-57637	213	12	industry	industry	NOUN
cjfa-57637	213	13	in	in	ADP
cjfa-57637	213	14	nigeria	nigeria	PROPN
cjfa-57637	213	15	.	.	PUNCT
cjfa-57637	214	1	journal	journal	PROPN
cjfa-57637	214	2	of	of	ADP
cjfa-57637	214	3	finance	finance	NOUN
cjfa-57637	214	4	and	and	CCONJ
cjfa-57637	214	5	accounting	accounting	NOUN
cjfa-57637	214	6	,	,	PUNCT
cjfa-57637	214	7	8(5	8(5	NUM
cjfa-57637	214	8	)	)	PUNCT
cjfa-57637	214	9	,	,	PUNCT
cjfa-57637	214	10	212–220	212–220	NUM
cjfa-57637	214	11	.	.	PUNCT
cjfa-57637	215	1	https://doi.org/10.11648/j.jfa.20200805.12	https://doi.org/10.11648/j.jfa.20200805.12	PROPN
cjfa-57637	215	2	.	.	PROPN
cjfa-57637	215	3	ajibola	ajibola	PROPN
cjfa-57637	215	4	,	,	PUNCT
cjfa-57637	215	5	i.m	i.m	PROPN
cjfa-57637	215	6	.	.	PROPN
cjfa-57637	215	7	,	,	PUNCT
cjfa-57637	215	8	saheed	sahee	VERB
cjfa-57637	215	9	,	,	PUNCT
cjfa-57637	215	10	d.o	d.o	PROPN
cjfa-57637	215	11	.	.	PROPN
cjfa-57637	215	12	,	,	PUNCT
cjfa-57637	215	13	&	&	CCONJ
cjfa-57637	215	14	adedoyin	adedoyin	PROPN
cjfa-57637	215	15	,	,	PUNCT
cjfa-57637	215	16	l.	l.	PROPN
cjfa-57637	215	17	(	(	PUNCT
cjfa-57637	215	18	2020	2020	NUM
cjfa-57637	215	19	)	)	PUNCT
cjfa-57637	215	20	.	.	PUNCT
cjfa-57637	216	1	impact	impact	NOUN
cjfa-57637	216	2	of	of	ADP
cjfa-57637	216	3	microfinance	microfinance	NOUN
cjfa-57637	216	4	institutions	institution	NOUN
cjfa-57637	216	5	on	on	ADP
cjfa-57637	216	6	financial	financial	ADJ
cjfa-57637	216	7	literacy	literacy	NOUN
cjfa-57637	216	8	in	in	ADP
cjfa-57637	216	9	north	north	PROPN
cjfa-57637	216	10	central	central	ADJ
cjfa-57637	216	11	geo	geo	PROPN
cjfa-57637	216	12	-	-	ADJ
cjfa-57637	216	13	political	political	ADJ
cjfa-57637	216	14	zone	zone	NOUN
cjfa-57637	216	15	nigeria	nigeria	PROPN
cjfa-57637	216	16	.	.	PUNCT
cjfa-57637	217	1	copernican	copernican	PROPN
cjfa-57637	217	2	journal	journal	PROPN
cjfa-57637	217	3	of	of	ADP
cjfa-57637	217	4	finance	finance	PROPN
cjfa-57637	217	5	&	&	CCONJ
cjfa-57637	217	6	accounting	accounting	PROPN
cjfa-57637	217	7	,	,	PUNCT
cjfa-57637	217	8	9(4	9(4	NUM
cjfa-57637	217	9	)	)	PUNCT
cjfa-57637	217	10	,	,	PUNCT
cjfa-57637	217	11	9–25	9–25	NUM
cjfa-57637	217	12	.	.	PUNCT
cjfa-57637	218	1	https://doi.org/10.12775/cjfa.2020.019	https://doi.org/10.12775/cjfa.2020.019	PROPN
cjfa-57637	218	2	.	.	PUNCT
cjfa-57637	219	1	alabi	alabi	NOUN
cjfa-57637	219	2	,	,	PUNCT
cjfa-57637	219	3	f.z	f.z	PROPN
cjfa-57637	219	4	.	.	PROPN
cjfa-57637	219	5	,	,	PUNCT
cjfa-57637	219	6	&	&	CCONJ
cjfa-57637	219	7	abdulrasaq	abdulrasaq	ADV
cjfa-57637	219	8	,	,	PUNCT
cjfa-57637	219	9	m.	m.	NOUN
cjfa-57637	219	10	(	(	PUNCT
cjfa-57637	219	11	2021	2021	NUM
cjfa-57637	219	12	)	)	PUNCT
cjfa-57637	219	13	.	.	PUNCT
cjfa-57637	220	1	accounting	accounting	NOUN
cjfa-57637	220	2	system	system	NOUN
cjfa-57637	220	3	and	and	CCONJ
cjfa-57637	220	4	financial	financial	ADJ
cjfa-57637	220	5	reporting	reporting	NOUN
cjfa-57637	220	6	quality	quality	NOUN
cjfa-57637	220	7	of	of	ADP
cjfa-57637	220	8	microfinance	microfinance	NOUN
cjfa-57637	220	9	banks	bank	NOUN
cjfa-57637	220	10	in	in	ADP
cjfa-57637	220	11	kwara	kwara	PROPN
cjfa-57637	220	12	state	state	PROPN
cjfa-57637	220	13	,	,	PUNCT
cjfa-57637	220	14	nigeria	nigeria	PROPN
cjfa-57637	220	15	.	.	PUNCT
cjfa-57637	221	1	nigerian	nigerian	PROPN
cjfa-57637	221	2	journal	journal	PROPN
cjfa-57637	221	3	of	of	ADP
cjfa-57637	221	4	accounting	accounting	NOUN
cjfa-57637	221	5	and	and	CCONJ
cjfa-57637	221	6	finance	finance	NOUN
cjfa-57637	221	7	,	,	PUNCT
cjfa-57637	221	8	13(1	13(1	NUM
cjfa-57637	221	9	)	)	PUNCT
cjfa-57637	221	10	,	,	PUNCT
cjfa-57637	221	11	84–122	84–122	PROPN
cjfa-57637	221	12	.	.	PUNCT
cjfa-57637	222	1	alastal	alastal	PROPN
cjfa-57637	222	2	,	,	PUNCT
cjfa-57637	222	3	a.y.m	a.y.m	PROPN
cjfa-57637	222	4	.	.	PROPN
cjfa-57637	222	5	,	,	PUNCT
cjfa-57637	222	6	ali	ali	PROPN
cjfa-57637	222	7	,	,	PUNCT
cjfa-57637	222	8	s.a	s.a	PROPN
cjfa-57637	222	9	.	.	PROPN
cjfa-57637	222	10	,	,	PUNCT
cjfa-57637	222	11	&	&	CCONJ
cjfa-57637	222	12	allaymoun	allaymoun	PROPN
cjfa-57637	222	13	,	,	PUNCT
cjfa-57637	222	14	m.	m.	NOUN
cjfa-57637	222	15	(	(	PUNCT
cjfa-57637	222	16	2024	2024	NUM
cjfa-57637	222	17	)	)	PUNCT
cjfa-57637	222	18	.	.	PUNCT
cjfa-57637	223	1	the	the	DET
cjfa-57637	223	2	role	role	NOUN
cjfa-57637	223	3	of	of	ADP
cjfa-57637	223	4	internal	internal	ADJ
cjfa-57637	223	5	control	control	NOUN
cjfa-57637	223	6	in	in	ADP
cjfa-57637	223	7	enhancing	enhance	VERB
cjfa-57637	223	8	forensic	forensic	ADJ
cjfa-57637	223	9	accounting	accounting	NOUN
cjfa-57637	223	10	and	and	CCONJ
cjfa-57637	223	11	fraud	fraud	NOUN
cjfa-57637	223	12	prevention	prevention	NOUN
cjfa-57637	223	13	.	.	PUNCT
cjfa-57637	224	1	in	in	ADP
cjfa-57637	224	2	a.	a.	PROPN
cjfa-57637	224	3	hamdan	hamdan	PROPN
cjfa-57637	224	4	&	&	CCONJ
cjfa-57637	224	5	a.	a.	PROPN
cjfa-57637	224	6	harraf	harraf	PROPN
cjfa-57637	224	7	(	(	PUNCT
cjfa-57637	224	8	eds	ed	NOUN
cjfa-57637	224	9	.	.	PUNCT
cjfa-57637	224	10	)	)	PUNCT
cjfa-57637	224	11	.	.	PUNCT
cjfa-57637	225	1	business	business	NOUN
cjfa-57637	225	2	development	development	NOUN
cjfa-57637	225	3	via	via	ADP
cjfa-57637	225	4	ai	ai	NOUN
cjfa-57637	225	5	and	and	CCONJ
cjfa-57637	225	6	digitalization	digitalization	NOUN
cjfa-57637	225	7	(	(	PUNCT
cjfa-57637	225	8	studies	study	NOUN
cjfa-57637	225	9	in	in	ADP
cjfa-57637	225	10	systems	system	NOUN
cjfa-57637	225	11	,	,	PUNCT
cjfa-57637	225	12	decision	decision	NOUN
cjfa-57637	225	13	and	and	CCONJ
cjfa-57637	225	14	control	control	NOUN
cjfa-57637	225	15	,	,	PUNCT
cjfa-57637	225	16	vol	vol	NOUN
cjfa-57637	225	17	.	.	PROPN
cjfa-57637	225	18	538	538	NUM
cjfa-57637	225	19	)	)	PUNCT
cjfa-57637	225	20	.	.	PUNCT
cjfa-57637	226	1	springer	springer	NOUN
cjfa-57637	226	2	,	,	PUNCT
cjfa-57637	226	3	cham	cham	PROPN
cjfa-57637	226	4	.	.	PUNCT
cjfa-57637	227	1	https://doi.org/10.1007/978-3-031-62102-4_78	https://doi.org/10.1007/978-3-031-62102-4_78	PROPN
cjfa-57637	227	2	.	.	PUNCT
cjfa-57637	228	1	alonge	alonge	PROPN
cjfa-57637	228	2	,	,	PUNCT
cjfa-57637	228	3	e.o	e.o	PROPN
cjfa-57637	228	4	.	.	PROPN
cjfa-57637	228	5	,	,	PUNCT
cjfa-57637	228	6	dudu	dudu	PROPN
cjfa-57637	228	7	,	,	PUNCT
cjfa-57637	228	8	o.f	o.f	PROPN
cjfa-57637	228	9	.	.	PROPN
cjfa-57637	228	10	,	,	PUNCT
cjfa-57637	228	11	&	&	CCONJ
cjfa-57637	228	12	alao	alao	PROPN
cjfa-57637	228	13	,	,	PUNCT
cjfa-57637	228	14	o.b	o.b	PROPN
cjfa-57637	228	15	.	.	PROPN
cjfa-57637	228	16	(	(	PUNCT
cjfa-57637	228	17	2024	2024	NUM
cjfa-57637	228	18	)	)	PUNCT
cjfa-57637	228	19	.	.	PUNCT
cjfa-57637	229	1	the	the	DET
cjfa-57637	229	2	impact	impact	NOUN
cjfa-57637	229	3	of	of	ADP
cjfa-57637	229	4	digital	digital	ADJ
cjfa-57637	229	5	transformation	transformation	NOUN
cjfa-57637	229	6	on	on	ADP
cjfa-57637	229	7	financial	financial	ADJ
cjfa-57637	229	8	reporting	reporting	NOUN
cjfa-57637	229	9	and	and	CCONJ
cjfa-57637	229	10	accountability	accountability	NOUN
cjfa-57637	229	11	in	in	ADP
cjfa-57637	229	12	emerging	emerge	VERB
cjfa-57637	229	13	markets	market	NOUN
cjfa-57637	229	14	.	.	PUNCT
cjfa-57637	230	1	international	international	ADJ
cjfa-57637	230	2	journal	journal	PROPN
cjfa-57637	230	3	of	of	ADP
cjfa-57637	230	4	science	science	NOUN
cjfa-57637	230	5	and	and	CCONJ
cjfa-57637	230	6	technology	technology	NOUN
cjfa-57637	230	7	research	research	NOUN
cjfa-57637	230	8	archive	archive	NOUN
cjfa-57637	230	9	,	,	PUNCT
cjfa-57637	230	10	7(2	7(2	NUM
cjfa-57637	230	11	)	)	PUNCT
cjfa-57637	230	12	,	,	PUNCT
cjfa-57637	230	13	025	025	NUM
cjfa-57637	230	14	-	-	SYM
cjfa-57637	230	15	049	049	NUM
cjfa-57637	230	16	.	.	PUNCT
cjfa-57637	231	1	https://doi.org/10.53771/	https://doi.org/10.53771/	PROPN
cjfa-57637	231	2	ijstra.2024.7.2.0061	ijstra.2024.7.2.0061	PROPN
cjfa-57637	231	3	.	.	PUNCT
cjfa-57637	232	1	antwi	antwi	PROPN
cjfa-57637	232	2	,	,	PUNCT
cjfa-57637	232	3	b.o	b.o	PROPN
cjfa-57637	232	4	.	.	PROPN
cjfa-57637	232	5	,	,	PUNCT
cjfa-57637	232	6	adelakun	adelakun	PROPN
cjfa-57637	232	7	,	,	PUNCT
cjfa-57637	232	8	b.o	b.o	PROPN
cjfa-57637	232	9	.	.	PROPN
cjfa-57637	232	10	,	,	PUNCT
cjfa-57637	232	11	&	&	CCONJ
cjfa-57637	232	12	eziefule	eziefule	PROPN
cjfa-57637	232	13	,	,	PUNCT
cjfa-57637	232	14	a.o	a.o	PROPN
cjfa-57637	232	15	.	.	PROPN
cjfa-57637	232	16	(	(	PUNCT
cjfa-57637	232	17	2024	2024	NUM
cjfa-57637	232	18	)	)	PUNCT
cjfa-57637	232	19	.	.	PUNCT
cjfa-57637	233	1	transforming	transform	VERB
cjfa-57637	233	2	financial	financial	ADJ
cjfa-57637	233	3	reporting	reporting	NOUN
cjfa-57637	233	4	with	with	ADP
cjfa-57637	233	5	ai	ai	NOUN
cjfa-57637	233	6	:	:	PUNCT
cjfa-57637	233	7	enhancing	enhance	VERB
cjfa-57637	233	8	accuracy	accuracy	NOUN
cjfa-57637	233	9	and	and	CCONJ
cjfa-57637	233	10	timeliness	timeliness	NOUN
cjfa-57637	233	11	.	.	PUNCT
cjfa-57637	234	1	international	international	ADJ
cjfa-57637	234	2	journal	journal	NOUN
cjfa-57637	234	3	of	of	ADP
cjfa-57637	234	4	advanced	advanced	ADJ
cjfa-57637	234	5	economics	economic	NOUN
cjfa-57637	234	6	,	,	PUNCT
cjfa-57637	234	7	6(6	6(6	ADJ
cjfa-57637	234	8	)	)	PUNCT
cjfa-57637	234	9	,	,	PUNCT
cjfa-57637	234	10	205–223	205–223	NUM
cjfa-57637	234	11	.	.	PUNCT
cjfa-57637	235	1	https://doi.org/10.51594/ijae.v6i6.1229	https://doi.org/10.51594/ijae.v6i6.1229	PROPN
cjfa-57637	235	2	.	.	PUNCT
cjfa-57637	236	1	arisandi	arisandi	PROPN
cjfa-57637	236	2	,	,	PUNCT
cjfa-57637	236	3	a.	a.	PROPN
cjfa-57637	236	4	,	,	PUNCT
cjfa-57637	236	5	islami	islami	PROPN
cjfa-57637	236	6	,	,	PUNCT
cjfa-57637	236	7	h.a	h.a	PROPN
cjfa-57637	236	8	.	.	PROPN
cjfa-57637	236	9	,	,	PUNCT
cjfa-57637	236	10	&	&	CCONJ
cjfa-57637	236	11	soeprajitno	soeprajitno	PROPN
cjfa-57637	236	12	,	,	PUNCT
cjfa-57637	236	13	r.r.w.n	r.r.w.n	PROPN
cjfa-57637	236	14	.	.	PUNCT
cjfa-57637	236	15	(	(	PUNCT
cjfa-57637	236	16	2022	2022	NUM
cjfa-57637	236	17	)	)	PUNCT
cjfa-57637	236	18	.	.	PUNCT
cjfa-57637	237	1	internal	internal	ADJ
cjfa-57637	237	2	control	control	PROPN
cjfa-57637	237	3	disclosure	disclosure	NOUN
cjfa-57637	237	4	and	and	CCONJ
cjfa-57637	237	5	financial	financial	ADJ
cjfa-57637	237	6	reporting	reporting	NOUN
cjfa-57637	237	7	quality	quality	NOUN
cjfa-57637	237	8	:	:	PUNCT
cjfa-57637	237	9	evidence	evidence	NOUN
cjfa-57637	237	10	from	from	ADP
cjfa-57637	237	11	banking	banking	NOUN
cjfa-57637	237	12	sector	sector	NOUN
cjfa-57637	237	13	in	in	ADP
cjfa-57637	237	14	indonesia	indonesia	PROPN
cjfa-57637	237	15	.	.	PUNCT
cjfa-57637	238	1	e	e	X
cjfa-57637	238	2	-	-	ADJ
cjfa-57637	238	3	jurnal	jurnal	ADJ
cjfa-57637	238	4	akuntansi	akuntansi	PROPN
cjfa-57637	238	5	,	,	PUNCT
cjfa-57637	238	6	32(2	32(2	NUM
cjfa-57637	238	7	)	)	PUNCT
cjfa-57637	238	8	,	,	PUNCT
cjfa-57637	238	9	3797–3806	3797–3806	NUM
cjfa-57637	238	10	.	.	PUNCT
cjfa-57637	239	1	https://doi.org/10.24843/eja.2022.v32.i02.p15	https://doi.org/10.24843/eja.2022.v32.i02.p15	X
cjfa-57637	239	2	.	.	PUNCT
cjfa-57637	240	1	https://doi.org/10.3390/risks10040076	https://doi.org/10.3390/risks10040076	PROPN
cjfa-57637	240	2	https://doi.org/10.11648/j.jfa.20200805.12	https://doi.org/10.11648/j.jfa.20200805.12	PROPN
cjfa-57637	240	3	https://doi.org/10.12775/cjfa.2020.019	https://doi.org/10.12775/cjfa.2020.019	PROPN
cjfa-57637	240	4	https://doi.org/10.1007/978-3-031-62102-4_78	https://doi.org/10.1007/978-3-031-62102-4_78	PROPN
cjfa-57637	240	5	https://doi.org/10.53771/ijstra.2024.7.2.0061	https://doi.org/10.53771/ijstra.2024.7.2.0061	PROPN
cjfa-57637	240	6	https://doi.org/10.53771/ijstra.2024.7.2.0061	https://doi.org/10.53771/ijstra.2024.7.2.0061	PROPN
cjfa-57637	240	7	https://doi.org/10.24843/eja.2022.v32.i02.p15	https://doi.org/10.24843/eja.2022.v32.i02.p15	PROPN
cjfa-57637	240	8	yusuf	yusuf	PROPN
cjfa-57637	240	9	alabi	alabi	VERB
cjfa-57637	240	10	olumoh6262	olumoh6262	PROPN
cjfa-57637	240	11	dominic	dominic	PROPN
cjfa-57637	240	12	,	,	PUNCT
cjfa-57637	240	13	m.e	m.e	PROPN
cjfa-57637	240	14	.	.	PROPN
cjfa-57637	240	15	(	(	PUNCT
cjfa-57637	240	16	2024	2024	NUM
cjfa-57637	240	17	)	)	PUNCT
cjfa-57637	240	18	.	.	PUNCT
cjfa-57637	241	1	financial	financial	ADJ
cjfa-57637	241	2	accounting	accounting	NOUN
cjfa-57637	241	3	controls	control	NOUN
cjfa-57637	241	4	and	and	CCONJ
cjfa-57637	241	5	financial	financial	ADJ
cjfa-57637	241	6	reporting	reporting	NOUN
cjfa-57637	241	7	quality	quality	NOUN
cjfa-57637	241	8	:	:	PUNCT
cjfa-57637	241	9	an	an	DET
cjfa-57637	241	10	empirical	empirical	ADJ
cjfa-57637	241	11	analysis	analysis	NOUN
cjfa-57637	241	12	of	of	ADP
cjfa-57637	241	13	public	public	ADJ
cjfa-57637	241	14	educational	educational	ADJ
cjfa-57637	241	15	agencies	agency	NOUN
cjfa-57637	241	16	in	in	ADP
cjfa-57637	241	17	nigeria	nigeria	PROPN
cjfa-57637	241	18	.	.	PUNCT
cjfa-57637	242	1	african	african	ADJ
cjfa-57637	242	2	journal	journal	PROPN
cjfa-57637	242	3	of	of	ADP
cjfa-57637	242	4	accounting	accounting	NOUN
cjfa-57637	242	5	and	and	CCONJ
cjfa-57637	242	6	financial	financial	ADJ
cjfa-57637	242	7	research	research	NOUN
cjfa-57637	242	8	,	,	PUNCT
cjfa-57637	242	9	7(2	7(2	NUM
cjfa-57637	242	10	)	)	PUNCT
cjfa-57637	242	11	,	,	PUNCT
cjfa-57637	242	12	104–120	104–120	NUM
cjfa-57637	242	13	.	.	PUNCT
cjfa-57637	243	1	https://doi.org/10.52589/	https://doi.org/10.52589/	PROPN
cjfa-57637	243	2	ajafr-772q4z1a	ajafr-772q4z1a	PROPN
cjfa-57637	243	3	.	.	PUNCT
cjfa-57637	244	1	gotelaere	gotelaere	PROPN
cjfa-57637	244	2	,	,	PUNCT
cjfa-57637	244	3	s.	s.	PROPN
cjfa-57637	244	4	,	,	PUNCT
cjfa-57637	244	5	&	&	CCONJ
cjfa-57637	244	6	paoli	paoli	PROPN
cjfa-57637	244	7	,	,	PUNCT
cjfa-57637	244	8	l.	l.	PROPN
cjfa-57637	244	9	(	(	PUNCT
cjfa-57637	244	10	2022	2022	NUM
cjfa-57637	244	11	)	)	PUNCT
cjfa-57637	244	12	.	.	PUNCT
cjfa-57637	245	1	prevention	prevention	NOUN
cjfa-57637	245	2	and	and	CCONJ
cjfa-57637	245	3	control	control	NOUN
cjfa-57637	245	4	of	of	ADP
cjfa-57637	245	5	financial	financial	ADJ
cjfa-57637	245	6	fraud	fraud	NOUN
cjfa-57637	245	7	:	:	PUNCT
cjfa-57637	245	8	a	a	DET
cjfa-57637	245	9	scoping	scope	VERB
cjfa-57637	245	10	review	review	NOUN
cjfa-57637	245	11	.	.	PUNCT
cjfa-57637	246	1	european	european	PROPN
cjfa-57637	246	2	journal	journal	PROPN
cjfa-57637	246	3	on	on	ADP
cjfa-57637	246	4	criminal	criminal	ADJ
cjfa-57637	246	5	policy	policy	NOUN
cjfa-57637	246	6	and	and	CCONJ
cjfa-57637	246	7	research	research	NOUN
cjfa-57637	246	8	,	,	PUNCT
cjfa-57637	246	9	1–21	1–21	PROPN
cjfa-57637	246	10	.	.	PUNCT
cjfa-57637	247	1	https://doi	https://doi	PROPN
cjfa-57637	247	2	.	.	PUNCT
cjfa-57637	247	3	org/10.1007	org/10.1007	PROPN
cjfa-57637	247	4	/	/	SYM
cjfa-57637	247	5	s10610	s10610	NOUN
cjfa-57637	247	6	-	-	PUNCT
cjfa-57637	247	7	022	022	NUM
cjfa-57637	247	8	-	-	PUNCT
cjfa-57637	247	9	09532	09532	NUM
cjfa-57637	247	10	-	-	SYM
cjfa-57637	247	11	8	8	NUM
cjfa-57637	247	12	.	.	PUNCT
cjfa-57637	247	13	haerunnisa	haerunnisa	NOUN
cjfa-57637	247	14	,	,	PUNCT
cjfa-57637	247	15	h.	h.	PROPN
cjfa-57637	247	16	,	,	PUNCT
cjfa-57637	247	17	razak	razak	PROPN
cjfa-57637	247	18	,	,	PUNCT
cjfa-57637	247	19	l.a	l.a	PROPN
cjfa-57637	247	20	.	.	PROPN
cjfa-57637	247	21	,	,	PUNCT
cjfa-57637	247	22	&	&	CCONJ
cjfa-57637	247	23	muchran	muchran	NOUN
cjfa-57637	247	24	,	,	PUNCT
cjfa-57637	247	25	m.	m.	NOUN
cjfa-57637	247	26	(	(	PUNCT
cjfa-57637	247	27	2024	2024	NUM
cjfa-57637	247	28	)	)	PUNCT
cjfa-57637	247	29	.	.	PUNCT
cjfa-57637	248	1	the	the	DET
cjfa-57637	248	2	effect	effect	NOUN
cjfa-57637	248	3	of	of	ADP
cjfa-57637	248	4	the	the	DET
cjfa-57637	248	5	internal	internal	ADJ
cjfa-57637	248	6	control	control	NOUN
cjfa-57637	248	7	system	system	NOUN
cjfa-57637	248	8	on	on	ADP
cjfa-57637	248	9	the	the	DET
cjfa-57637	248	10	quality	quality	NOUN
cjfa-57637	248	11	of	of	ADP
cjfa-57637	248	12	financial	financial	ADJ
cjfa-57637	248	13	reports	report	NOUN
cjfa-57637	248	14	at	at	ADP
cjfa-57637	248	15	pt	pt	PROPN
cjfa-57637	248	16	perkebunan	perkebunan	PROPN
cjfa-57637	248	17	nusantara	nusantara	PROPN
cjfa-57637	248	18	xiv	xiv	PROPN
cjfa-57637	249	1	makassar	makassar	PROPN
cjfa-57637	249	2	.	.	PUNCT
cjfa-57637	250	1	international	international	ADJ
cjfa-57637	250	2	journal	journal	PROPN
cjfa-57637	250	3	of	of	ADP
cjfa-57637	250	4	economic	economic	ADJ
cjfa-57637	250	5	research	research	NOUN
cjfa-57637	250	6	and	and	CCONJ
cjfa-57637	250	7	financial	financial	ADJ
cjfa-57637	250	8	accounting	accounting	NOUN
cjfa-57637	250	9	,	,	PUNCT
cjfa-57637	250	10	2(2	2(2	NUM
cjfa-57637	250	11	)	)	PUNCT
cjfa-57637	250	12	,	,	PUNCT
cjfa-57637	250	13	304–309	304–309	NUM
cjfa-57637	250	14	.	.	PUNCT
cjfa-57637	251	1	https://doi.org/10.55227/ijerfa.v2i2.52	https://doi.org/10.55227/ijerfa.v2i2.52	PROPN
cjfa-57637	251	2	.	.	PROPN
cjfa-57637	252	1	hamed	hamed	PROPN
cjfa-57637	252	2	,	,	PUNCT
cjfa-57637	252	3	r.	r.	PROPN
cjfa-57637	252	4	(	(	PUNCT
cjfa-57637	252	5	2023	2023	NUM
cjfa-57637	252	6	)	)	PUNCT
cjfa-57637	252	7	.	.	PUNCT
cjfa-57637	253	1	the	the	DET
cjfa-57637	253	2	role	role	NOUN
cjfa-57637	253	3	of	of	ADP
cjfa-57637	253	4	internal	internal	ADJ
cjfa-57637	253	5	control	control	NOUN
cjfa-57637	253	6	systems	system	NOUN
cjfa-57637	253	7	in	in	ADP
cjfa-57637	253	8	ensuring	ensure	VERB
cjfa-57637	253	9	financial	financial	ADJ
cjfa-57637	253	10	performance	performance	NOUN
cjfa-57637	253	11	sustainability	sustainability	NOUN
cjfa-57637	253	12	.	.	PUNCT
cjfa-57637	254	1	sustainability	sustainability	NOUN
cjfa-57637	254	2	,	,	PUNCT
cjfa-57637	254	3	15(13	15(13	NUM
cjfa-57637	254	4	)	)	PUNCT
cjfa-57637	254	5	,	,	PUNCT
cjfa-57637	254	6	10206	10206	NUM
cjfa-57637	254	7	.	.	PUNCT
cjfa-57637	255	1	https://doi.org/10.3390/	https://doi.org/10.3390/	PROPN
cjfa-57637	255	2	su151310206	su151310206	NOUN
cjfa-57637	255	3	.	.	PUNCT
cjfa-57637	256	1	harjanto	harjanto	PROPN
cjfa-57637	256	2	,	,	PUNCT
cjfa-57637	256	3	k.	k.	PROPN
cjfa-57637	256	4	(	(	PUNCT
cjfa-57637	256	5	2023	2023	NUM
cjfa-57637	256	6	)	)	PUNCT
cjfa-57637	256	7	.	.	PUNCT
cjfa-57637	257	1	the	the	DET
cjfa-57637	257	2	analysis	analysis	NOUN
cjfa-57637	257	3	of	of	ADP
cjfa-57637	257	4	financial	financial	ADJ
cjfa-57637	257	5	reporting	reporting	NOUN
cjfa-57637	257	6	quality	quality	NOUN
cjfa-57637	257	7	and	and	CCONJ
cjfa-57637	257	8	firm	firm	ADJ
cjfa-57637	257	9	value	value	NOUN
cjfa-57637	257	10	.	.	PUNCT
cjfa-57637	258	1	copernican	copernican	PROPN
cjfa-57637	258	2	journal	journal	PROPN
cjfa-57637	258	3	of	of	ADP
cjfa-57637	258	4	finance	finance	PROPN
cjfa-57637	258	5	&	&	CCONJ
cjfa-57637	258	6	accounting	accounting	NOUN
cjfa-57637	258	7	,	,	PUNCT
cjfa-57637	258	8	12(3	12(3	NUM
cjfa-57637	258	9	)	)	PUNCT
cjfa-57637	258	10	,	,	PUNCT
cjfa-57637	258	11	27–41	27–41	NUM
cjfa-57637	258	12	.	.	PUNCT
cjfa-57637	259	1	https://doi.org/	https://doi.org/	VERB
cjfa-57637	259	2	10.12775	10.12775	NUM
cjfa-57637	259	3	/	/	SYM
cjfa-57637	259	4	cjfa.2023.014	cjfa.2023.014	NOUN
cjfa-57637	259	5	.	.	PUNCT
cjfa-57637	260	1	hu	hu	PROPN
cjfa-57637	260	2	,	,	PUNCT
cjfa-57637	260	3	j.	j.	PROPN
cjfa-57637	260	4	,	,	PUNCT
cjfa-57637	260	5	weng	weng	PROPN
cjfa-57637	260	6	,	,	PUNCT
cjfa-57637	260	7	y.c	y.c	PROPN
cjfa-57637	260	8	.	.	PROPN
cjfa-57637	260	9	,	,	PUNCT
cjfa-57637	260	10	&	&	CCONJ
cjfa-57637	260	11	wang	wang	PROPN
cjfa-57637	260	12	,	,	PUNCT
cjfa-57637	260	13	f.	f.	PROPN
cjfa-57637	260	14	(	(	PUNCT
cjfa-57637	260	15	2021	2021	NUM
cjfa-57637	260	16	)	)	PUNCT
cjfa-57637	260	17	.	.	PUNCT
cjfa-57637	261	1	the	the	DET
cjfa-57637	261	2	effect	effect	NOUN
cjfa-57637	261	3	of	of	ADP
cjfa-57637	261	4	the	the	DET
cjfa-57637	261	5	internal	internal	ADJ
cjfa-57637	261	6	control	control	NOUN
cjfa-57637	261	7	regulation	regulation	NOUN
cjfa-57637	261	8	on	on	ADP
cjfa-57637	261	9	reporting	report	VERB
cjfa-57637	261	10	quality	quality	NOUN
cjfa-57637	261	11	in	in	ADP
cjfa-57637	261	12	china	china	PROPN
cjfa-57637	261	13	.	.	PUNCT
cjfa-57637	262	1	borsa	borsa	PROPN
cjfa-57637	262	2	istanbul	istanbul	PROPN
cjfa-57637	262	3	review	review	PROPN
cjfa-57637	262	4	,	,	PUNCT
cjfa-57637	262	5	21(4	21(4	NUM
cjfa-57637	262	6	)	)	PUNCT
cjfa-57637	262	7	,	,	PUNCT
cjfa-57637	262	8	394–404	394–404	NUM
cjfa-57637	262	9	.	.	PUNCT
cjfa-57637	263	1	https://doi	https://doi	X
cjfa-57637	263	2	.	.	PUNCT
cjfa-57637	263	3	org/10.1016	org/10.1016	PROPN
cjfa-57637	263	4	/	/	SYM
cjfa-57637	263	5	j.bir.2020.12.006	j.bir.2020.12.006	ADJ
cjfa-57637	263	6	.	.	PUNCT
cjfa-57637	264	1	idowu	idowu	NOUN
cjfa-57637	264	2	,	,	PUNCT
cjfa-57637	264	3	a.	a.	PROPN
cjfa-57637	264	4	,	,	PUNCT
cjfa-57637	264	5	adedipe	adedipe	NOUN
cjfa-57637	264	6	,	,	PUNCT
cjfa-57637	264	7	o.a	o.a	PROPN
cjfa-57637	264	8	.	.	PROPN
cjfa-57637	264	9	,	,	PUNCT
cjfa-57637	264	10	&	&	CCONJ
cjfa-57637	264	11	aderoju	aderoju	PROPN
cjfa-57637	264	12	,	,	PUNCT
cjfa-57637	264	13	a.	a.	NOUN
cjfa-57637	264	14	(	(	PUNCT
cjfa-57637	264	15	2019	2019	NUM
cjfa-57637	264	16	)	)	PUNCT
cjfa-57637	264	17	.	.	PUNCT
cjfa-57637	265	1	internal	internal	ADJ
cjfa-57637	265	2	control	control	NOUN
cjfa-57637	265	3	system	system	NOUN
cjfa-57637	265	4	and	and	CCONJ
cjfa-57637	265	5	corporate	corporate	ADJ
cjfa-57637	265	6	survival	survival	NOUN
cjfa-57637	265	7	in	in	ADP
cjfa-57637	265	8	the	the	DET
cjfa-57637	265	9	nigerian	nigerian	ADJ
cjfa-57637	265	10	banking	banking	NOUN
cjfa-57637	265	11	sector	sector	NOUN
cjfa-57637	265	12	:	:	PUNCT
cjfa-57637	265	13	the	the	DET
cjfa-57637	265	14	mediatory	mediatory	ADJ
cjfa-57637	265	15	role	role	NOUN
cjfa-57637	265	16	of	of	ADP
cjfa-57637	265	17	ethical	ethical	ADJ
cjfa-57637	265	18	climate	climate	NOUN
cjfa-57637	265	19	.	.	PUNCT
cjfa-57637	266	1	acu	acu	PROPN
cjfa-57637	266	2	journal	journal	PROPN
cjfa-57637	266	3	of	of	ADP
cjfa-57637	266	4	social	social	ADJ
cjfa-57637	266	5	and	and	CCONJ
cjfa-57637	266	6	management	management	NOUN
cjfa-57637	266	7	sciences	science	NOUN
cjfa-57637	266	8	,	,	PUNCT
cjfa-57637	266	9	2(1	2(1	NUM
cjfa-57637	266	10	)	)	PUNCT
cjfa-57637	266	11	.	.	PUNCT
cjfa-57637	267	1	idowu	idowu	NOUN
cjfa-57637	267	2	,	,	PUNCT
cjfa-57637	267	3	m.	m.	NOUN
cjfa-57637	267	4	a.	a.	NOUN
cjfa-57637	267	5	,	,	PUNCT
cjfa-57637	267	6	alonge	alonge	NOUN
cjfa-57637	267	7	,	,	PUNCT
cjfa-57637	267	8	o.	o.	PROPN
cjfa-57637	267	9	,	,	PUNCT
cjfa-57637	267	10	&	&	CCONJ
cjfa-57637	267	11	adebayo	adebayo	PROPN
cjfa-57637	267	12	,	,	PUNCT
cjfa-57637	267	13	o.a	o.a	PROPN
cjfa-57637	267	14	.	.	PROPN
cjfa-57637	268	1	(	(	PUNCT
cjfa-57637	268	2	2024	2024	NUM
cjfa-57637	268	3	)	)	PUNCT
cjfa-57637	268	4	.	.	PUNCT
cjfa-57637	269	1	the	the	DET
cjfa-57637	269	2	impact	impact	NOUN
cjfa-57637	269	3	of	of	ADP
cjfa-57637	269	4	credit	credit	NOUN
cjfa-57637	269	5	risk	risk	NOUN
cjfa-57637	269	6	management	management	NOUN
cjfa-57637	269	7	on	on	ADP
cjfa-57637	269	8	performance	performance	NOUN
cjfa-57637	269	9	of	of	ADP
cjfa-57637	269	10	microfinance	microfinance	NOUN
cjfa-57637	269	11	banks	bank	NOUN
cjfa-57637	269	12	in	in	ADP
cjfa-57637	269	13	akure	akure	NOUN
cjfa-57637	269	14	,	,	PUNCT
cjfa-57637	269	15	ondo	ondo	NOUN
cjfa-57637	269	16	state	state	NOUN
cjfa-57637	269	17	.	.	PUNCT
cjfa-57637	270	1	international	international	ADJ
cjfa-57637	270	2	journal	journal	PROPN
cjfa-57637	270	3	of	of	ADP
cjfa-57637	270	4	financial	financial	ADJ
cjfa-57637	270	5	research	research	NOUN
cjfa-57637	270	6	and	and	CCONJ
cjfa-57637	270	7	business	business	NOUN
cjfa-57637	270	8	development	development	NOUN
cjfa-57637	270	9	,	,	PUNCT
cjfa-57637	270	10	6(7	6(7	NUM
cjfa-57637	270	11	)	)	PUNCT
cjfa-57637	270	12	,	,	PUNCT
cjfa-57637	270	13	51–60	51–60	NOUN
cjfa-57637	270	14	.	.	PUNCT
cjfa-57637	271	1	https://doi.org/10.70382/	https://doi.org/10.70382/	PROPN
cjfa-57637	271	2	mejfrbd.v6i7.004	mejfrbd.v6i7.004	PROPN
cjfa-57637	271	3	.	.	PUNCT
cjfa-57637	272	1	jannah	jannah	PROPN
cjfa-57637	272	2	,	,	PUNCT
cjfa-57637	272	3	m.	m.	NOUN
cjfa-57637	272	4	,	,	PUNCT
cjfa-57637	272	5	hazmi	hazmi	NOUN
cjfa-57637	272	6	,	,	PUNCT
cjfa-57637	272	7	y.	y.	PROPN
cjfa-57637	272	8	,	,	PUNCT
cjfa-57637	272	9	fitri	fitri	PROPN
cjfa-57637	272	10	,	,	PUNCT
cjfa-57637	272	11	n.j	n.j	PROPN
cjfa-57637	272	12	.	.	PROPN
cjfa-57637	272	13	,	,	PUNCT
cjfa-57637	272	14	&	&	CCONJ
cjfa-57637	272	15	ashar	ashar	PROPN
cjfa-57637	272	16	,	,	PUNCT
cjfa-57637	272	17	m.h	m.h	PROPN
cjfa-57637	272	18	.	.	PROPN
cjfa-57637	272	19	(	(	PUNCT
cjfa-57637	272	20	2024	2024	NUM
cjfa-57637	272	21	)	)	PUNCT
cjfa-57637	272	22	.	.	PUNCT
cjfa-57637	273	1	internal	internal	ADJ
cjfa-57637	273	2	controls	control	NOUN
cjfa-57637	273	3	in	in	ADP
cjfa-57637	273	4	the	the	DET
cjfa-57637	273	5	system	system	NOUN
cjfa-57637	273	6	accounting	accounting	NOUN
cjfa-57637	273	7	information	information	NOUN
cjfa-57637	273	8	.	.	PUNCT
cjfa-57637	274	1	west	west	PROPN
cjfa-57637	274	2	science	science	PROPN
cjfa-57637	274	3	accounting	accounting	NOUN
cjfa-57637	274	4	and	and	CCONJ
cjfa-57637	274	5	finance	finance	NOUN
cjfa-57637	274	6	,	,	PUNCT
cjfa-57637	274	7	2(02	2(02	PROPN
cjfa-57637	274	8	)	)	PUNCT
cjfa-57637	274	9	,	,	PUNCT
cjfa-57637	274	10	163–173	163–173	NUM
cjfa-57637	274	11	.	.	PUNCT
cjfa-57637	275	1	https://doi.org/10.58812/wsaf.v2i02.1064	https://doi.org/10.58812/wsaf.v2i02.1064	PROPN
cjfa-57637	275	2	.	.	PUNCT
cjfa-57637	276	1	jensen	jensen	PROPN
cjfa-57637	276	2	,	,	PUNCT
cjfa-57637	276	3	m.c	m.c	PROPN
cjfa-57637	276	4	.	.	PROPN
cjfa-57637	276	5	,	,	PUNCT
cjfa-57637	276	6	&	&	CCONJ
cjfa-57637	276	7	meckling	meckling	PROPN
cjfa-57637	276	8	,	,	PUNCT
cjfa-57637	276	9	w.h	w.h	PROPN
cjfa-57637	276	10	.	.	PROPN
cjfa-57637	276	11	(	(	PUNCT
cjfa-57637	276	12	1976	1976	NUM
cjfa-57637	276	13	)	)	PUNCT
cjfa-57637	276	14	.	.	PUNCT
cjfa-57637	277	1	theory	theory	NOUN
cjfa-57637	277	2	of	of	ADP
cjfa-57637	277	3	the	the	DET
cjfa-57637	277	4	firm	firm	NOUN
cjfa-57637	277	5	:	:	PUNCT
cjfa-57637	277	6	managerial	managerial	ADJ
cjfa-57637	277	7	behavior	behavior	NOUN
cjfa-57637	277	8	,	,	PUNCT
cjfa-57637	277	9	agency	agency	NOUN
cjfa-57637	277	10	costs	cost	NOUN
cjfa-57637	277	11	,	,	PUNCT
cjfa-57637	277	12	and	and	CCONJ
cjfa-57637	277	13	ownership	ownership	NOUN
cjfa-57637	277	14	structure	structure	NOUN
cjfa-57637	277	15	.	.	PUNCT
cjfa-57637	278	1	journal	journal	NOUN
cjfa-57637	278	2	of	of	ADP
cjfa-57637	278	3	financial	financial	ADJ
cjfa-57637	278	4	economics	economic	NOUN
cjfa-57637	278	5	,	,	PUNCT
cjfa-57637	278	6	3(4	3(4	NUM
cjfa-57637	278	7	)	)	PUNCT
cjfa-57637	278	8	,	,	PUNCT
cjfa-57637	278	9	305–360	305–360	NUM
cjfa-57637	278	10	.	.	PUNCT
cjfa-57637	279	1	https://doi.org/10.1016/0304-405x(76)90026-x	https://doi.org/10.1016/0304-405x(76)90026-x	PROPN
cjfa-57637	279	2	.	.	PUNCT
cjfa-57637	279	3	koolma	koolma	PROPN
cjfa-57637	279	4	,	,	PUNCT
cjfa-57637	279	5	r.	r.	PROPN
cjfa-57637	279	6	(	(	PUNCT
cjfa-57637	279	7	2024	2024	NUM
cjfa-57637	279	8	)	)	PUNCT
cjfa-57637	279	9	.	.	PUNCT
cjfa-57637	280	1	the	the	DET
cjfa-57637	280	2	ethical	ethical	ADJ
cjfa-57637	280	3	voids	voids	NOUN
cjfa-57637	280	4	of	of	ADP
cjfa-57637	280	5	the	the	DET
cjfa-57637	280	6	principal	principal	ADJ
cjfa-57637	280	7	agency	agency	NOUN
cjfa-57637	280	8	and	and	CCONJ
cjfa-57637	280	9	stewardship	stewardship	NOUN
cjfa-57637	280	10	approach	approach	NOUN
cjfa-57637	280	11	.	.	PUNCT
cjfa-57637	281	1	in	in	ADP
cjfa-57637	281	2	a.m.	a.m.	PROPN
cjfa-57637	281	3	olejarski	olejarski	PROPN
cjfa-57637	281	4	,	,	PUNCT
cjfa-57637	281	5	s.m	s.m	PROPN
cjfa-57637	281	6	.	.	PROPN
cjfa-57637	281	7	neal	neal	PROPN
cjfa-57637	281	8	(	(	PUNCT
cjfa-57637	281	9	eds	eds	PROPN
cjfa-57637	281	10	.	.	PUNCT
cjfa-57637	281	11	)	)	PUNCT
cjfa-57637	281	12	.	.	PUNCT
cjfa-57637	282	1	empowering	empower	VERB
cjfa-57637	282	2	public	public	ADJ
cjfa-57637	282	3	administrators	administrator	NOUN
cjfa-57637	282	4	.	.	PUNCT
cjfa-57637	283	1	routledge	routledge	PROPN
cjfa-57637	283	2	:	:	PUNCT
cjfa-57637	283	3	new	new	PROPN
cjfa-57637	283	4	york	york	PROPN
cjfa-57637	283	5	.	.	PUNCT
cjfa-57637	284	1	krishnan	krishnan	PROPN
cjfa-57637	284	2	,	,	PUNCT
cjfa-57637	284	3	j.	j.	PROPN
cjfa-57637	284	4	,	,	PUNCT
cjfa-57637	284	5	krishnan	krishnan	PROPN
cjfa-57637	284	6	,	,	PUNCT
cjfa-57637	284	7	j.	j.	PROPN
cjfa-57637	284	8	,	,	PUNCT
cjfa-57637	284	9	&	&	CCONJ
cjfa-57637	284	10	liang	liang	PROPN
cjfa-57637	284	11	,	,	PUNCT
cjfa-57637	284	12	s.	s.	PROPN
cjfa-57637	284	13	(	(	PUNCT
cjfa-57637	284	14	2020	2020	NUM
cjfa-57637	284	15	)	)	PUNCT
cjfa-57637	284	16	.	.	PUNCT
cjfa-57637	285	1	internal	internal	ADJ
cjfa-57637	285	2	control	control	NOUN
cjfa-57637	285	3	and	and	CCONJ
cjfa-57637	285	4	financial	financial	ADJ
cjfa-57637	285	5	reporting	reporting	NOUN
cjfa-57637	285	6	quality	quality	NOUN
cjfa-57637	285	7	of	of	ADP
cjfa-57637	285	8	small	small	ADJ
cjfa-57637	285	9	firms	firm	NOUN
cjfa-57637	285	10	:	:	PUNCT
cjfa-57637	285	11	a	a	DET
cjfa-57637	285	12	comparative	comparative	ADJ
cjfa-57637	285	13	analysis	analysis	NOUN
cjfa-57637	285	14	of	of	ADP
cjfa-57637	285	15	regulatory	regulatory	ADJ
cjfa-57637	285	16	regimes	regime	NOUN
cjfa-57637	285	17	.	.	PUNCT
cjfa-57637	286	1	review	review	NOUN
cjfa-57637	286	2	of	of	ADP
cjfa-57637	286	3	accounting	accounting	NOUN
cjfa-57637	286	4	and	and	CCONJ
cjfa-57637	286	5	finance	finance	NOUN
cjfa-57637	286	6	,	,	PUNCT
cjfa-57637	286	7	19(2	19(2	NUM
cjfa-57637	286	8	)	)	PUNCT
cjfa-57637	286	9	,	,	PUNCT
cjfa-57637	286	10	221–246	221–246	NUM
cjfa-57637	286	11	.	.	PUNCT
cjfa-57637	287	1	https://doi.org/10.1108/raf-05-2018-0107	https://doi.org/10.1108/raf-05-2018-0107	NOUN
cjfa-57637	287	2	.	.	PUNCT
cjfa-57637	287	3	kwanbo	kwanbo	PROPN
cjfa-57637	287	4	,	,	PUNCT
cjfa-57637	287	5	m.l	m.l	PROPN
cjfa-57637	287	6	.	.	PROPN
cjfa-57637	287	7	,	,	PUNCT
cjfa-57637	287	8	tanko	tanko	PROPN
cjfa-57637	287	9	,	,	PUNCT
cjfa-57637	287	10	m.	m.	NOUN
cjfa-57637	287	11	,	,	PUNCT
cjfa-57637	287	12	baba	baba	PROPN
cjfa-57637	287	13	,	,	PUNCT
cjfa-57637	287	14	e.a	e.a	PROPN
cjfa-57637	287	15	.	.	PROPN
cjfa-57637	287	16	,	,	PUNCT
cjfa-57637	287	17	&	&	CCONJ
cjfa-57637	287	18	akanet	akanet	PROPN
cjfa-57637	287	19	,	,	PUNCT
cjfa-57637	287	20	s.	s.	PROPN
cjfa-57637	287	21	(	(	PUNCT
cjfa-57637	287	22	2023	2023	NUM
cjfa-57637	287	23	)	)	PUNCT
cjfa-57637	287	24	.	.	PUNCT
cjfa-57637	288	1	financial	financial	ADJ
cjfa-57637	288	2	reporting	reporting	NOUN
cjfa-57637	288	3	quality	quality	NOUN
cjfa-57637	288	4	and	and	CCONJ
cjfa-57637	288	5	control	control	NOUN
cjfa-57637	288	6	system	system	NOUN
cjfa-57637	288	7	:	:	PUNCT
cjfa-57637	288	8	a	a	DET
cjfa-57637	288	9	mixed	mixed	ADJ
cjfa-57637	288	10	approach	approach	NOUN
cjfa-57637	288	11	assessment	assessment	NOUN
cjfa-57637	288	12	.	.	PUNCT
cjfa-57637	289	1	international	international	ADJ
cjfa-57637	289	2	journal	journal	PROPN
cjfa-57637	289	3	of	of	ADP
cjfa-57637	289	4	management	management	NOUN
cjfa-57637	289	5	,	,	PUNCT
cjfa-57637	289	6	finance	finance	NOUN
cjfa-57637	289	7	and	and	CCONJ
cjfa-57637	289	8	accounting	accounting	NOUN
cjfa-57637	289	9	,	,	PUNCT
cjfa-57637	289	10	4(1	4(1	NOUN
cjfa-57637	289	11	)	)	PUNCT
cjfa-57637	289	12	,	,	PUNCT
cjfa-57637	289	13	1–21	1–21	PROPN
cjfa-57637	289	14	.	.	PUNCT
cjfa-57637	289	15	https://doi.org/10.33093/ijomfa.2023.4.1.1	https://doi.org/10.33093/ijomfa.2023.4.1.1	PROPN
cjfa-57637	289	16	.	.	PUNCT
cjfa-57637	290	1	https://doi.org/10.3390/su151310206	https://doi.org/10.3390/su151310206	PRON
cjfa-57637	291	1	https://doi.org/10.3390/su151310206	https://doi.org/10.3390/su151310206	PRON
cjfa-57637	292	1	https://doi.org/10.12775/cjfa.2023.014	https://doi.org/10.12775/cjfa.2023.014	PROPN
cjfa-57637	292	2	https://doi.org/10.12775/cjfa.2023.014	https://doi.org/10.12775/cjfa.2023.014	PROPN
cjfa-57637	292	3	https://doi.org/10.1016/j.bir.2020.12.006	https://doi.org/10.1016/j.bir.2020.12.006	NOUN
cjfa-57637	292	4	https://doi.org/10.1016/j.bir.2020.12.006	https://doi.org/10.1016/j.bir.2020.12.006	NOUN
cjfa-57637	292	5	https://doi.org/10.70382/mejfrbd.v6i7.004	https://doi.org/10.70382/mejfrbd.v6i7.004	NOUN
cjfa-57637	292	6	https://doi.org/10.70382/mejfrbd.v6i7.004	https://doi.org/10.70382/mejfrbd.v6i7.004	NOUN
cjfa-57637	292	7	https://doi.org/10.1016/0304-405x(76)90026-x	https://doi.org/10.1016/0304-405x(76)90026-x	PROPN
cjfa-57637	292	8	.	.	PUNCT
cjfa-57637	293	1	https://doi.org/10.33093/ijomfa.2023.4.1.1	https://doi.org/10.33093/ijomfa.2023.4.1.1	PART
cjfa-57637	293	2	accounting	accounting	NOUN
cjfa-57637	293	3	controls	control	NOUN
cjfa-57637	293	4	and	and	CCONJ
cjfa-57637	293	5	quality	quality	NOUN
cjfa-57637	293	6	of	of	ADP
cjfa-57637	293	7	financial	financial	ADJ
cjfa-57637	293	8	reporting	reporting	NOUN
cjfa-57637	293	9	…	…	PUNCT
cjfa-57637	293	10	6363	6363	NUM
cjfa-57637	293	11	lartey	lartey	PROPN
cjfa-57637	293	12	,	,	PUNCT
cjfa-57637	293	13	p.y	p.y	PROPN
cjfa-57637	293	14	.	.	PROPN
cjfa-57637	293	15	,	,	PUNCT
cjfa-57637	293	16	akolgo	akolgo	PROPN
cjfa-57637	293	17	,	,	PUNCT
cjfa-57637	293	18	i.g	i.g	PROPN
cjfa-57637	293	19	.	.	PROPN
cjfa-57637	293	20	,	,	PUNCT
cjfa-57637	293	21	jaladi	jaladi	PROPN
cjfa-57637	293	22	,	,	PUNCT
cjfa-57637	293	23	s.r	s.r	PROPN
cjfa-57637	293	24	.	.	PROPN
cjfa-57637	293	25	,	,	PUNCT
cjfa-57637	293	26	ayeduvor	ayeduvor	PROPN
cjfa-57637	293	27	,	,	PUNCT
cjfa-57637	293	28	s.	s.	PROPN
cjfa-57637	293	29	,	,	PUNCT
cjfa-57637	293	30	&	&	CCONJ
cjfa-57637	293	31	afriyie	afriyie	PROPN
cjfa-57637	293	32	,	,	PUNCT
cjfa-57637	293	33	s.o	s.o	PROPN
cjfa-57637	293	34	.	.	PROPN
cjfa-57637	293	35	(	(	PUNCT
cjfa-57637	293	36	2023	2023	NUM
cjfa-57637	293	37	)	)	PUNCT
cjfa-57637	293	38	.	.	PUNCT
cjfa-57637	294	1	recent	recent	ADJ
cjfa-57637	294	2	advances	advance	NOUN
cjfa-57637	294	3	in	in	ADP
cjfa-57637	294	4	internal	internal	ADJ
cjfa-57637	294	5	control	control	NOUN
cjfa-57637	294	6	:	:	PUNCT
cjfa-57637	294	7	soft	soft	ADJ
cjfa-57637	294	8	control	control	NOUN
cjfa-57637	294	9	overcoming	overcome	VERB
cjfa-57637	294	10	the	the	DET
cjfa-57637	294	11	limits	limit	NOUN
cjfa-57637	294	12	of	of	ADP
cjfa-57637	294	13	hard	hard	ADJ
cjfa-57637	294	14	control	control	NOUN
cjfa-57637	294	15	.	.	PUNCT
cjfa-57637	295	1	frontiers	frontier	NOUN
cjfa-57637	295	2	in	in	ADP
cjfa-57637	295	3	management	management	NOUN
cjfa-57637	295	4	and	and	CCONJ
cjfa-57637	295	5	business	business	NOUN
cjfa-57637	295	6	,	,	PUNCT
cjfa-57637	295	7	4(1	4(1	NOUN
cjfa-57637	295	8	)	)	PUNCT
cjfa-57637	295	9	,	,	PUNCT
cjfa-57637	295	10	289–302	289–302	NUM
cjfa-57637	295	11	.	.	PUNCT
cjfa-57637	295	12	https://doi.org/10.25082/	https://doi.org/10.25082/	NOUN
cjfa-57637	295	13	fmb.2023.01.004	fmb.2023.01.004	NOUN
cjfa-57637	295	14	.	.	PUNCT
cjfa-57637	296	1	lartey	lartey	PROPN
cjfa-57637	296	2	,	,	PUNCT
cjfa-57637	296	3	p.y	p.y	PROPN
cjfa-57637	296	4	.	.	PROPN
cjfa-57637	296	5	,	,	PUNCT
cjfa-57637	296	6	kong	kong	PROPN
cjfa-57637	296	7	,	,	PUNCT
cjfa-57637	296	8	y.	y.	PROPN
cjfa-57637	296	9	,	,	PUNCT
cjfa-57637	296	10	bah	bah	PROPN
cjfa-57637	296	11	,	,	PUNCT
cjfa-57637	296	12	f.b	f.b	PROPN
cjfa-57637	296	13	.	.	PROPN
cjfa-57637	296	14	m.	m.	NOUN
cjfa-57637	296	15	,	,	PUNCT
cjfa-57637	296	16	santosh	santosh	PROPN
cjfa-57637	296	17	,	,	PUNCT
cjfa-57637	296	18	r.j	r.j	PROPN
cjfa-57637	296	19	.	.	PROPN
cjfa-57637	296	20	,	,	PUNCT
cjfa-57637	296	21	&	&	CCONJ
cjfa-57637	296	22	gumah	gumah	PROPN
cjfa-57637	296	23	,	,	PUNCT
cjfa-57637	296	24	i.a	i.a	PROPN
cjfa-57637	296	25	.	.	PROPN
cjfa-57637	296	26	(	(	PUNCT
cjfa-57637	296	27	2020	2020	NUM
cjfa-57637	296	28	)	)	PUNCT
cjfa-57637	296	29	.	.	PUNCT
cjfa-57637	297	1	determinants	determinant	NOUN
cjfa-57637	297	2	of	of	ADP
cjfa-57637	297	3	internal	internal	ADJ
cjfa-57637	297	4	control	control	NOUN
cjfa-57637	297	5	compliance	compliance	NOUN
cjfa-57637	297	6	in	in	ADP
cjfa-57637	297	7	public	public	ADJ
cjfa-57637	297	8	organizations	organization	NOUN
cjfa-57637	297	9	;	;	PUNCT
cjfa-57637	297	10	using	use	VERB
cjfa-57637	297	11	preventive	preventive	ADJ
cjfa-57637	297	12	,	,	PUNCT
cjfa-57637	297	13	detective	detective	NOUN
cjfa-57637	297	14	,	,	PUNCT
cjfa-57637	297	15	corrective	corrective	ADJ
cjfa-57637	297	16	,	,	PUNCT
cjfa-57637	297	17	and	and	CCONJ
cjfa-57637	297	18	directive	directive	NOUN
cjfa-57637	297	19	controls	control	NOUN
cjfa-57637	297	20	.	.	PUNCT
cjfa-57637	298	1	international	international	ADJ
cjfa-57637	298	2	journal	journal	PROPN
cjfa-57637	298	3	of	of	ADP
cjfa-57637	298	4	public	public	ADJ
cjfa-57637	298	5	administration	administration	NOUN
cjfa-57637	298	6	,	,	PUNCT
cjfa-57637	298	7	43(8	43(8	NOUN
cjfa-57637	298	8	)	)	PUNCT
cjfa-57637	298	9	,	,	PUNCT
cjfa-57637	298	10	711–723	711–723	NUM
cjfa-57637	298	11	.	.	PUNCT
cjfa-57637	299	1	https://doi.org/10.1080/01900692.2019.1645689	https://doi.org/10.1080/01900692.2019.1645689	PROPN
cjfa-57637	299	2	.	.	PUNCT
cjfa-57637	300	1	maarouf	maarouf	PROPN
cjfa-57637	300	2	,	,	PUNCT
cjfa-57637	300	3	n.n	n.n	PROPN
cjfa-57637	300	4	.	.	PROPN
cjfa-57637	300	5	,	,	PUNCT
cjfa-57637	300	6	khoshro	khoshro	PROPN
cjfa-57637	300	7	,	,	PUNCT
cjfa-57637	300	8	o.m	o.m	PROPN
cjfa-57637	300	9	.	.	PROPN
cjfa-57637	300	10	,	,	PUNCT
cjfa-57637	300	11	&	&	CCONJ
cjfa-57637	300	12	amini	amini	PROPN
cjfa-57637	300	13	,	,	PUNCT
cjfa-57637	300	14	p.	p.	NOUN
cjfa-57637	300	15	(	(	PUNCT
cjfa-57637	300	16	2024	2024	NUM
cjfa-57637	300	17	)	)	PUNCT
cjfa-57637	300	18	.	.	PUNCT
cjfa-57637	301	1	the	the	DET
cjfa-57637	301	2	effect	effect	NOUN
cjfa-57637	301	3	of	of	ADP
cjfa-57637	301	4	risk	risk	NOUN
cjfa-57637	301	5	-	-	PUNCT
cjfa-57637	301	6	based	base	VERB
cjfa-57637	301	7	financial	financial	ADJ
cjfa-57637	301	8	internal	internal	ADJ
cjfa-57637	301	9	controls	control	NOUN
cjfa-57637	301	10	on	on	ADP
cjfa-57637	301	11	the	the	DET
cjfa-57637	301	12	transparency	transparency	NOUN
cjfa-57637	301	13	of	of	ADP
cjfa-57637	301	14	financial	financial	ADJ
cjfa-57637	301	15	reporting	reporting	NOUN
cjfa-57637	301	16	in	in	ADP
cjfa-57637	301	17	the	the	DET
cjfa-57637	301	18	public	public	ADJ
cjfa-57637	301	19	sector	sector	NOUN
cjfa-57637	301	20	of	of	ADP
cjfa-57637	301	21	the	the	DET
cjfa-57637	301	22	kurdistan	kurdistan	PROPN
cjfa-57637	301	23	region	region	NOUN
cjfa-57637	301	24	of	of	ADP
cjfa-57637	301	25	iraq	iraq	PROPN
cjfa-57637	301	26	.	.	PUNCT
cjfa-57637	302	1	governmental	governmental	ADJ
cjfa-57637	302	2	accounting	accounting	NOUN
cjfa-57637	302	3	,	,	PUNCT
cjfa-57637	302	4	10(2	10(2	NUM
cjfa-57637	302	5	)	)	PUNCT
cjfa-57637	302	6	,	,	PUNCT
cjfa-57637	302	7	109–124	109–124	NUM
cjfa-57637	302	8	.	.	PUNCT
cjfa-57637	303	1	https://doi	https://doi	PROPN
cjfa-57637	303	2	.	.	PUNCT
cjfa-57637	303	3	org/10.30473	org/10.30473	PROPN
cjfa-57637	303	4	/	/	SYM
cjfa-57637	303	5	gaa.2024.70012.1699	gaa.2024.70012.1699	PROPN
cjfa-57637	303	6	.	.	PUNCT
cjfa-57637	303	7	madhavan	madhavan	PROPN
cjfa-57637	303	8	,	,	PUNCT
cjfa-57637	303	9	v.	v.	ADV
cjfa-57637	303	10	,	,	PUNCT
cjfa-57637	303	11	venugopalan	venugopalan	NOUN
cjfa-57637	303	12	,	,	PUNCT
cjfa-57637	303	13	m.	m.	NOUN
cjfa-57637	303	14	,	,	PUNCT
cjfa-57637	303	15	gupta	gupta	PROPN
cjfa-57637	303	16	,	,	PUNCT
cjfa-57637	303	17	b.	b.	PROPN
cjfa-57637	303	18	,	,	PUNCT
cjfa-57637	303	19	&	&	CCONJ
cjfa-57637	303	20	sisodia	sisodia	PROPN
cjfa-57637	303	21	,	,	PUNCT
cjfa-57637	303	22	g.s	g.s	PROPN
cjfa-57637	303	23	.	.	PROPN
cjfa-57637	303	24	(	(	PUNCT
cjfa-57637	303	25	2023	2023	NUM
cjfa-57637	303	26	)	)	PUNCT
cjfa-57637	303	27	.	.	PUNCT
cjfa-57637	304	1	addressing	address	VERB
cjfa-57637	304	2	agency	agency	NOUN
cjfa-57637	304	3	problem	problem	NOUN
cjfa-57637	304	4	in	in	ADP
cjfa-57637	304	5	employee	employee	NOUN
cjfa-57637	304	6	training	training	NOUN
cjfa-57637	304	7	:	:	PUNCT
cjfa-57637	304	8	the	the	DET
cjfa-57637	304	9	role	role	NOUN
cjfa-57637	304	10	of	of	ADP
cjfa-57637	304	11	goal	goal	NOUN
cjfa-57637	304	12	congruence	congruence	NOUN
cjfa-57637	304	13	.	.	PUNCT
cjfa-57637	304	14	sustainability	sustainability	NOUN
cjfa-57637	304	15	,	,	PUNCT
cjfa-57637	304	16	15(4	15(4	NUM
cjfa-57637	304	17	)	)	PUNCT
cjfa-57637	304	18	,	,	PUNCT
cjfa-57637	304	19	3745	3745	NUM
cjfa-57637	304	20	.	.	PUNCT
cjfa-57637	305	1	https://doi.org/10.3390/su15043745	https://doi.org/10.3390/su15043745	PROPN
cjfa-57637	305	2	.	.	PUNCT
cjfa-57637	306	1	mahdi	mahdi	PROPN
cjfa-57637	306	2	,	,	PUNCT
cjfa-57637	306	3	s.a	s.a	PROPN
cjfa-57637	306	4	.	.	PROPN
cjfa-57637	306	5	,	,	PUNCT
cjfa-57637	306	6	mahdi	mahdi	PROPN
cjfa-57637	306	7	,	,	PUNCT
cjfa-57637	306	8	s.a	s.a	PROPN
cjfa-57637	306	9	.	.	PROPN
cjfa-57637	306	10	,	,	PUNCT
cjfa-57637	306	11	abbas	abbas	PROPN
cjfa-57637	306	12	,	,	PUNCT
cjfa-57637	306	13	a.f	a.f	PROPN
cjfa-57637	306	14	.	.	PROPN
cjfa-57637	306	15	,	,	PUNCT
cjfa-57637	306	16	&	&	CCONJ
cjfa-57637	306	17	khatib	khatib	PROPN
cjfa-57637	306	18	,	,	PUNCT
cjfa-57637	306	19	s.f.a	s.f.a	PROPN
cjfa-57637	306	20	.	.	PUNCT
cjfa-57637	306	21	(	(	PUNCT
cjfa-57637	306	22	2022	2022	NUM
cjfa-57637	306	23	)	)	PUNCT
cjfa-57637	306	24	.	.	PUNCT
cjfa-57637	307	1	financial	financial	ADJ
cjfa-57637	307	2	reporting	reporting	NOUN
cjfa-57637	307	3	quality	quality	NOUN
cjfa-57637	307	4	of	of	ADP
cjfa-57637	307	5	financial	financial	ADJ
cjfa-57637	307	6	institutions	institution	NOUN
cjfa-57637	307	7	:	:	PUNCT
cjfa-57637	307	8	a	a	DET
cjfa-57637	307	9	literature	literature	NOUN
cjfa-57637	307	10	review	review	NOUN
cjfa-57637	307	11	.	.	PUNCT
cjfa-57637	308	1	cogent	cogent	NOUN
cjfa-57637	308	2	business	business	PROPN
cjfa-57637	308	3	&	&	CCONJ
cjfa-57637	308	4	management	management	PROPN
cjfa-57637	308	5	,	,	PUNCT
cjfa-57637	308	6	9(1	9(1	NUM
cjfa-57637	308	7	)	)	PUNCT
cjfa-57637	308	8	.	.	PUNCT
cjfa-57637	309	1	https://doi.org/10.1080/23311975.2022.2135210	https://doi.org/10.1080/23311975.2022.2135210	PROPN
cjfa-57637	309	2	.	.	PUNCT
cjfa-57637	309	3	manginte	manginte	PROPN
cjfa-57637	309	4	,	,	PUNCT
cjfa-57637	309	5	s.y	s.y	PROPN
cjfa-57637	309	6	.	.	PROPN
cjfa-57637	309	7	(	(	PUNCT
cjfa-57637	309	8	2024	2024	NUM
cjfa-57637	309	9	)	)	PUNCT
cjfa-57637	309	10	.	.	PUNCT
cjfa-57637	310	1	fortifying	fortify	VERB
cjfa-57637	310	2	transparency	transparency	NOUN
cjfa-57637	310	3	:	:	PUNCT
cjfa-57637	310	4	enhancing	enhance	VERB
cjfa-57637	310	5	corporate	corporate	ADJ
cjfa-57637	310	6	governance	governance	NOUN
cjfa-57637	310	7	through	through	ADP
cjfa-57637	310	8	robust	robust	ADJ
cjfa-57637	310	9	internal	internal	ADJ
cjfa-57637	310	10	control	control	NOUN
cjfa-57637	310	11	mechanisms	mechanism	NOUN
cjfa-57637	310	12	.	.	PUNCT
cjfa-57637	311	1	advances	advance	NOUN
cjfa-57637	311	2	in	in	ADP
cjfa-57637	311	3	management	management	NOUN
cjfa-57637	311	4	&	&	CCONJ
cjfa-57637	311	5	financial	financial	ADJ
cjfa-57637	311	6	reporting	reporting	NOUN
cjfa-57637	311	7	,	,	PUNCT
cjfa-57637	311	8	2(2	2(2	NUM
cjfa-57637	311	9	)	)	PUNCT
cjfa-57637	311	10	,	,	PUNCT
cjfa-57637	311	11	72–84	72–84	PROPN
cjfa-57637	311	12	.	.	PUNCT
cjfa-57637	312	1	https://doi.org/10.60079/amfr.v2i2.173	https://doi.org/10.60079/amfr.v2i2.173	PROPN
cjfa-57637	312	2	.	.	PUNCT
cjfa-57637	313	1	martinez	martinez	PROPN
cjfa-57637	313	2	,	,	PUNCT
cjfa-57637	313	3	a.l	a.l	PROPN
cjfa-57637	313	4	.	.	PROPN
cjfa-57637	313	5	,	,	PUNCT
cjfa-57637	313	6	&	&	CCONJ
cjfa-57637	313	7	de	de	PROPN
cjfa-57637	313	8	jesus	jesus	PROPN
cjfa-57637	313	9	moraes	moraes	PROPN
cjfa-57637	313	10	,	,	PUNCT
cjfa-57637	313	11	a.	a.	NOUN
cjfa-57637	313	12	(	(	PUNCT
cjfa-57637	313	13	2024	2024	NUM
cjfa-57637	313	14	)	)	PUNCT
cjfa-57637	313	15	.	.	PUNCT
cjfa-57637	314	1	determinants	determinant	NOUN
cjfa-57637	314	2	of	of	ADP
cjfa-57637	314	3	auditor	auditor	NOUN
cjfa-57637	314	4	remuneration	remuneration	NOUN
cjfa-57637	314	5	in	in	ADP
cjfa-57637	314	6	brazil	brazil	PROPN
cjfa-57637	314	7	’s	’s	PART
cjfa-57637	314	8	basic	basic	ADJ
cjfa-57637	314	9	infrastructure	infrastructure	NOUN
cjfa-57637	314	10	sector	sector	NOUN
cjfa-57637	314	11	:	:	PUNCT
cjfa-57637	314	12	an	an	DET
cjfa-57637	314	13	analysis	analysis	NOUN
cjfa-57637	314	14	of	of	ADP
cjfa-57637	314	15	companies	company	NOUN
cjfa-57637	314	16	listed	list	VERB
cjfa-57637	314	17	on	on	ADP
cjfa-57637	314	18	b3	b3	PROPN
cjfa-57637	314	19	.	.	PUNCT
cjfa-57637	314	20	4850152	4850152	NUM
cjfa-57637	314	21	.	.	PUNCT
cjfa-57637	315	1	http://dx.doi.org/10.2139/ssrn.4850152	http://dx.doi.org/10.2139/ssrn.4850152	X
cjfa-57637	315	2	.	.	PUNCT
cjfa-57637	315	3	monteiro	monteiro	PROPN
cjfa-57637	315	4	,	,	PUNCT
cjfa-57637	315	5	a.	a.	PROPN
cjfa-57637	315	6	,	,	PUNCT
cjfa-57637	315	7	cepêda	cepêda	PROPN
cjfa-57637	315	8	,	,	PUNCT
cjfa-57637	315	9	c.	c.	PROPN
cjfa-57637	315	10	,	,	PUNCT
cjfa-57637	315	11	da	da	PROPN
cjfa-57637	315	12	silva	silva	PROPN
cjfa-57637	315	13	,	,	PUNCT
cjfa-57637	315	14	a.c.f	a.c.f	PROPN
cjfa-57637	315	15	.	.	PUNCT
cjfa-57637	315	16	,	,	PUNCT
cjfa-57637	315	17	&	&	CCONJ
cjfa-57637	315	18	vale	vale	NOUN
cjfa-57637	315	19	,	,	PUNCT
cjfa-57637	315	20	j.	j.	PROPN
cjfa-57637	315	21	(	(	PUNCT
cjfa-57637	315	22	2023	2023	NUM
cjfa-57637	315	23	)	)	PUNCT
cjfa-57637	315	24	.	.	PUNCT
cjfa-57637	316	1	the	the	DET
cjfa-57637	316	2	relationship	relationship	NOUN
cjfa-57637	316	3	between	between	ADP
cjfa-57637	316	4	ai	ai	PROPN
cjfa-57637	316	5	adoption	adoption	NOUN
cjfa-57637	316	6	intensity	intensity	NOUN
cjfa-57637	316	7	and	and	CCONJ
cjfa-57637	316	8	internal	internal	ADJ
cjfa-57637	316	9	control	control	NOUN
cjfa-57637	316	10	system	system	NOUN
cjfa-57637	316	11	and	and	CCONJ
cjfa-57637	316	12	accounting	accounting	NOUN
cjfa-57637	316	13	information	information	NOUN
cjfa-57637	316	14	quality	quality	NOUN
cjfa-57637	316	15	.	.	PUNCT
cjfa-57637	317	1	systems	system	NOUN
cjfa-57637	317	2	,	,	PUNCT
cjfa-57637	317	3	11(11	11(11	NUM
cjfa-57637	317	4	)	)	PUNCT
cjfa-57637	317	5	,	,	PUNCT
cjfa-57637	317	6	536	536	NUM
cjfa-57637	317	7	.	.	PUNCT
cjfa-57637	318	1	https://doi.org/10.3390/systems11110536	https://doi.org/10.3390/systems11110536	NOUN
cjfa-57637	318	2	.	.	PUNCT
cjfa-57637	319	1	muriithi	muriithi	PROPN
cjfa-57637	319	2	,	,	PUNCT
cjfa-57637	319	3	c.k	c.k	PROPN
cjfa-57637	319	4	.	.	PROPN
cjfa-57637	319	5	,	,	PUNCT
cjfa-57637	319	6	&	&	CCONJ
cjfa-57637	319	7	oluoch	oluoch	PROPN
cjfa-57637	319	8	,	,	PUNCT
cjfa-57637	319	9	o.j	o.j	PROPN
cjfa-57637	319	10	.	.	PROPN
cjfa-57637	319	11	(	(	PUNCT
cjfa-57637	319	12	2024	2024	NUM
cjfa-57637	319	13	)	)	PUNCT
cjfa-57637	319	14	.	.	PUNCT
cjfa-57637	320	1	effect	effect	NOUN
cjfa-57637	320	2	of	of	ADP
cjfa-57637	320	3	internal	internal	ADJ
cjfa-57637	320	4	control	control	NOUN
cjfa-57637	320	5	systems	system	NOUN
cjfa-57637	320	6	on	on	ADP
cjfa-57637	320	7	financial	financial	ADJ
cjfa-57637	320	8	reporting	reporting	NOUN
cjfa-57637	320	9	lag	lag	NOUN
cjfa-57637	320	10	among	among	ADP
cjfa-57637	320	11	listed	list	VERB
cjfa-57637	320	12	companies	company	NOUN
cjfa-57637	320	13	in	in	ADP
cjfa-57637	320	14	the	the	DET
cjfa-57637	320	15	nairobi	nairobi	PROPN
cjfa-57637	320	16	securities	securities	PROPN
cjfa-57637	320	17	exchange	exchange	PROPN
cjfa-57637	320	18	.	.	PUNCT
cjfa-57637	321	1	international	international	ADJ
cjfa-57637	321	2	journal	journal	NOUN
cjfa-57637	321	3	of	of	ADP
cjfa-57637	321	4	social	social	ADJ
cjfa-57637	321	5	science	science	NOUN
cjfa-57637	321	6	and	and	CCONJ
cjfa-57637	321	7	humanities	humanity	NOUN
cjfa-57637	321	8	research	research	NOUN
cjfa-57637	321	9	(	(	PUNCT
cjfa-57637	321	10	ijsshr	ijsshr	PROPN
cjfa-57637	321	11	)	)	PUNCT
cjfa-57637	321	12	,	,	PUNCT
cjfa-57637	321	13	2(2	2(2	NUM
cjfa-57637	321	14	)	)	PUNCT
cjfa-57637	321	15	,	,	PUNCT
cjfa-57637	321	16	147–158	147–158	NUM
cjfa-57637	321	17	.	.	PUNCT
cjfa-57637	322	1	https://	https://	PROPN
cjfa-57637	322	2	doi.org/10.61108/ijsshr.v2i2.103	doi.org/10.61108/ijsshr.v2i2.103	PROPN
cjfa-57637	322	3	.	.	PROPN
cjfa-57637	322	4	musa	musa	PROPN
cjfa-57637	322	5	,	,	PUNCT
cjfa-57637	322	6	d.m	d.m	PROPN
cjfa-57637	322	7	.	.	PROPN
cjfa-57637	322	8	,	,	PUNCT
cjfa-57637	322	9	ajibade	ajibade	PROPN
cjfa-57637	322	10	,	,	PUNCT
cjfa-57637	322	11	b.a	b.a	PROPN
cjfa-57637	322	12	.	.	PROPN
cjfa-57637	322	13	,	,	PUNCT
cjfa-57637	322	14	shogo	shogo	PROPN
cjfa-57637	322	15	,	,	PUNCT
cjfa-57637	322	16	a.a	a.a	PROPN
cjfa-57637	322	17	.	.	PROPN
cjfa-57637	322	18	,	,	PUNCT
cjfa-57637	322	19	&	&	CCONJ
cjfa-57637	322	20	eo	eo	PROPN
cjfa-57637	322	21	,	,	PUNCT
cjfa-57637	322	22	o.t	o.t	PROPN
cjfa-57637	322	23	.	.	PROPN
cjfa-57637	322	24	(	(	PUNCT
cjfa-57637	322	25	2023	2023	NUM
cjfa-57637	322	26	)	)	PUNCT
cjfa-57637	322	27	.	.	PUNCT
cjfa-57637	323	1	impact	impact	NOUN
cjfa-57637	323	2	of	of	ADP
cjfa-57637	323	3	microfinance	microfinance	NOUN
cjfa-57637	323	4	banks	bank	NOUN
cjfa-57637	323	5	operation	operation	NOUN
cjfa-57637	323	6	on	on	ADP
cjfa-57637	323	7	poverty	poverty	NOUN
cjfa-57637	323	8	alleviation	alleviation	NOUN
cjfa-57637	323	9	in	in	ADP
cjfa-57637	323	10	gombe	gombe	ADJ
cjfa-57637	323	11	state	state	NOUN
cjfa-57637	323	12	.	.	PUNCT
cjfa-57637	324	1	international	international	ADJ
cjfa-57637	324	2	journal	journal	PROPN
cjfa-57637	324	3	of	of	ADP
cjfa-57637	324	4	financial	financial	ADJ
cjfa-57637	324	5	research	research	NOUN
cjfa-57637	324	6	and	and	CCONJ
cjfa-57637	324	7	business	business	NOUN
cjfa-57637	324	8	development	development	NOUN
cjfa-57637	324	9	,	,	PUNCT
cjfa-57637	324	10	2(1	2(1	NUM
cjfa-57637	324	11	)	)	PUNCT
cjfa-57637	324	12	,	,	PUNCT
cjfa-57637	324	13	101–116	101–116	NUM
cjfa-57637	324	14	.	.	PUNCT
cjfa-57637	325	1	naboth	naboth	PROPN
cjfa-57637	325	2	-	-	PUNCT
cjfa-57637	325	3	odums	odum	NOUN
cjfa-57637	325	4	,	,	PUNCT
cjfa-57637	325	5	a.	a.	NOUN
cjfa-57637	325	6	,	,	PUNCT
cjfa-57637	325	7	abanyam	abanyam	PROPN
cjfa-57637	325	8	,	,	PUNCT
cjfa-57637	325	9	f.e	f.e	PROPN
cjfa-57637	325	10	.	.	PROPN
cjfa-57637	325	11	,	,	PUNCT
cjfa-57637	325	12	edeh	edeh	PROPN
cjfa-57637	325	13	,	,	PUNCT
cjfa-57637	325	14	n.i	n.i	PROPN
cjfa-57637	325	15	.	.	PROPN
cjfa-57637	325	16	,	,	PUNCT
cjfa-57637	325	17	&	&	CCONJ
cjfa-57637	325	18	abdulkadir	abdulkadir	PROPN
cjfa-57637	325	19	,	,	PUNCT
cjfa-57637	325	20	a.	a.	NOUN
cjfa-57637	325	21	(	(	PUNCT
cjfa-57637	325	22	2022	2022	NUM
cjfa-57637	325	23	)	)	PUNCT
cjfa-57637	325	24	.	.	PUNCT
cjfa-57637	326	1	procedural	procedural	ADJ
cjfa-57637	326	2	,	,	PUNCT
cjfa-57637	326	3	preventive	preventive	ADJ
cjfa-57637	326	4	,	,	PUNCT
cjfa-57637	326	5	and	and	CCONJ
cjfa-57637	326	6	detective	detective	ADJ
cjfa-57637	326	7	control	control	NOUN
cjfa-57637	326	8	measures	measure	NOUN
cjfa-57637	326	9	implemented	implement	VERB
cjfa-57637	326	10	by	by	ADP
cjfa-57637	326	11	administrative	administrative	ADJ
cjfa-57637	326	12	officers	officer	NOUN
cjfa-57637	326	13	for	for	ADP
cjfa-57637	326	14	effective	effective	ADJ
cjfa-57637	326	15	information	information	NOUN
cjfa-57637	326	16	management	management	NOUN
cjfa-57637	326	17	in	in	ADP
cjfa-57637	326	18	colleges	college	NOUN
cjfa-57637	326	19	of	of	ADP
cjfa-57637	326	20	education	education	NOUN
cjfa-57637	326	21	in	in	ADP
cjfa-57637	326	22	the	the	DET
cjfa-57637	326	23	south	south	ADJ
cjfa-57637	326	24	-	-	PUNCT
cjfa-57637	326	25	south	south	NOUN
cjfa-57637	326	26	region	region	NOUN
cjfa-57637	326	27	.	.	PUNCT
cjfa-57637	327	1	asia	asia	PROPN
cjfa-57637	327	2	-	-	PUNCT
cjfa-57637	327	3	pacific	pacific	PROPN
cjfa-57637	327	4	journal	journal	NOUN
cjfa-57637	327	5	of	of	ADP
cjfa-57637	327	6	educational	educational	ADJ
cjfa-57637	327	7	management	management	NOUN
cjfa-57637	327	8	research	research	NOUN
cjfa-57637	327	9	,	,	PUNCT
cjfa-57637	327	10	7(1	7(1	NUM
cjfa-57637	327	11	)	)	PUNCT
cjfa-57637	327	12	.	.	PUNCT
cjfa-57637	328	1	http://dx.doi	http://dx.doi	NOUN
cjfa-57637	328	2	.	.	PUNCT
cjfa-57637	329	1	org/10.21742	org/10.21742	PROPN
cjfa-57637	329	2	/	/	SYM
cjfa-57637	329	3	ajemr.2022.7.1.01	ajemr.2022.7.1.01	PROPN
cjfa-57637	329	4	.	.	PUNCT
cjfa-57637	329	5	nguyen	nguyen	NOUN
cjfa-57637	329	6	,	,	PUNCT
cjfa-57637	329	7	t.n.l	t.n.l	INTJ
cjfa-57637	329	8	.	.	PUNCT
cjfa-57637	329	9	,	,	PUNCT
cjfa-57637	329	10	vu	vu	PROPN
cjfa-57637	329	11	,	,	PUNCT
cjfa-57637	329	12	t.k.a	t.k.a	PROPN
cjfa-57637	329	13	.	.	PROPN
cjfa-57637	329	14	,	,	PUNCT
cjfa-57637	329	15	&	&	CCONJ
cjfa-57637	329	16	bui	bui	PROPN
cjfa-57637	329	17	,	,	PUNCT
cjfa-57637	329	18	t.n	t.n	PROPN
cjfa-57637	329	19	.	.	PROPN
cjfa-57637	329	20	(	(	PUNCT
cjfa-57637	329	21	2023	2023	NUM
cjfa-57637	329	22	)	)	PUNCT
cjfa-57637	329	23	.	.	PUNCT
cjfa-57637	330	1	impact	impact	NOUN
cjfa-57637	330	2	of	of	ADP
cjfa-57637	330	3	internal	internal	ADJ
cjfa-57637	330	4	control	control	NOUN
cjfa-57637	330	5	on	on	ADP
cjfa-57637	330	6	the	the	DET
cjfa-57637	330	7	quality	quality	NOUN
cjfa-57637	330	8	of	of	ADP
cjfa-57637	330	9	accounting	accounting	NOUN
cjfa-57637	330	10	information	information	NOUN
cjfa-57637	330	11	at	at	ADP
cjfa-57637	330	12	enterprises	enterprise	NOUN
cjfa-57637	330	13	listed	list	VERB
cjfa-57637	330	14	on	on	ADP
cjfa-57637	330	15	the	the	DET
cjfa-57637	330	16	stock	stock	NOUN
cjfa-57637	330	17	market	market	NOUN
cjfa-57637	330	18	in	in	ADP
cjfa-57637	330	19	vietnam	vietnam	PROPN
cjfa-57637	330	20	.	.	PUNCT
cjfa-57637	331	1	international	international	ADJ
cjfa-57637	331	2	journal	journal	PROPN
cjfa-57637	331	3	of	of	ADP
cjfa-57637	331	4	professional	professional	PROPN
cjfa-57637	331	5	business	business	PROPN
cjfa-57637	331	6	review	review	PROPN
cjfa-57637	331	7	,	,	PUNCT
cjfa-57637	331	8	8(5	8(5	NUM
cjfa-57637	331	9	)	)	PUNCT
cjfa-57637	331	10	.	.	PUNCT
cjfa-57637	332	1	https://doi	https://doi	X
cjfa-57637	332	2	.	.	PUNCT
cjfa-57637	332	3	org/10.26668	org/10.26668	NOUN
cjfa-57637	332	4	/	/	SYM
cjfa-57637	332	5	businessreview/2023.v8i5.1010	businessreview/2023.v8i5.1010	NOUN
cjfa-57637	332	6	.	.	PUNCT
cjfa-57637	333	1	https://doi.org/10.1080/01900692.2019.1645689	https://doi.org/10.1080/01900692.2019.1645689	NOUN
cjfa-57637	333	2	https://doi.org/10.30473/gaa.2024.70012.1699	https://doi.org/10.30473/gaa.2024.70012.1699	NOUN
cjfa-57637	333	3	https://doi.org/10.1080/23311975.2022.2135210	https://doi.org/10.1080/23311975.2022.2135210	PROPN
cjfa-57637	333	4	https://doi.org/10.60079/amfr.v2i2.173	https://doi.org/10.60079/amfr.v2i2.173	NOUN
cjfa-57637	333	5	http://dx.doi.org/10.2139/ssrn.4850152	http://dx.doi.org/10.2139/ssrn.4850152	PRON
cjfa-57637	333	6	https://doi.org/10.3390/systems11110536	https://doi.org/10.3390/systems11110536	NOUN
cjfa-57637	333	7	https://doi.org/10.61108/ijsshr.v2i2.103	https://doi.org/10.61108/ijsshr.v2i2.103	NOUN
cjfa-57637	333	8	https://doi.org/10.61108/ijsshr.v2i2.103	https://doi.org/10.61108/ijsshr.v2i2.103	PROPN
cjfa-57637	333	9	yusuf	yusuf	PROPN
cjfa-57637	333	10	alabi	alabi	VERB
cjfa-57637	333	11	olumoh6464	olumoh6464	ADP
cjfa-57637	333	12	oppong	oppong	ADJ
cjfa-57637	333	13	,	,	PUNCT
cjfa-57637	333	14	c.	c.	PROPN
cjfa-57637	333	15	,	,	PUNCT
cjfa-57637	333	16	atchulo	atchulo	PROPN
cjfa-57637	333	17	,	,	PUNCT
cjfa-57637	333	18	a.s	a.s	PROPN
cjfa-57637	333	19	.	.	PROPN
cjfa-57637	333	20	,	,	PUNCT
cjfa-57637	333	21	dargaud	dargaud	PROPN
cjfa-57637	333	22	fofack	fofack	PROPN
cjfa-57637	333	23	,	,	PUNCT
cjfa-57637	333	24	a.	a.	NOUN
cjfa-57637	333	25	,	,	PUNCT
cjfa-57637	333	26	&	&	CCONJ
cjfa-57637	333	27	afonope	afonope	PROPN
cjfa-57637	333	28	,	,	PUNCT
cjfa-57637	333	29	d.e	d.e	PROPN
cjfa-57637	333	30	.	.	PROPN
cjfa-57637	333	31	(	(	PUNCT
cjfa-57637	333	32	2024	2024	NUM
cjfa-57637	333	33	)	)	PUNCT
cjfa-57637	333	34	.	.	PUNCT
cjfa-57637	334	1	internal	internal	ADJ
cjfa-57637	334	2	control	control	NOUN
cjfa-57637	334	3	mechanisms	mechanism	NOUN
cjfa-57637	334	4	and	and	CCONJ
cjfa-57637	334	5	financial	financial	ADJ
cjfa-57637	334	6	performance	performance	NOUN
cjfa-57637	334	7	of	of	ADP
cjfa-57637	334	8	ghanaian	ghanaian	ADJ
cjfa-57637	334	9	banks	bank	NOUN
cjfa-57637	334	10	:	:	PUNCT
cjfa-57637	334	11	the	the	DET
cjfa-57637	334	12	moderating	moderate	VERB
cjfa-57637	334	13	role	role	NOUN
cjfa-57637	334	14	of	of	ADP
cjfa-57637	334	15	corporate	corporate	ADJ
cjfa-57637	334	16	governance	governance	NOUN
cjfa-57637	334	17	.	.	PUNCT
cjfa-57637	335	1	african	african	ADJ
cjfa-57637	335	2	journal	journal	PROPN
cjfa-57637	335	3	of	of	ADP
cjfa-57637	335	4	economic	economic	ADJ
cjfa-57637	335	5	and	and	CCONJ
cjfa-57637	335	6	management	management	NOUN
cjfa-57637	335	7	studies	study	NOUN
cjfa-57637	335	8	,	,	PUNCT
cjfa-57637	335	9	15(1	15(1	NUM
cjfa-57637	335	10	)	)	PUNCT
cjfa-57637	335	11	,	,	PUNCT
cjfa-57637	335	12	88–103	88–103	NUM
cjfa-57637	335	13	.	.	PUNCT
cjfa-57637	336	1	https://doi.org/10.1108/ajems-03-2023-0101	https://doi.org/10.1108/ajems-03-2023-0101	NOUN
cjfa-57637	336	2	.	.	PUNCT
cjfa-57637	337	1	oshora	oshora	PROPN
cjfa-57637	337	2	,	,	PUNCT
cjfa-57637	337	3	b.	b.	PROPN
cjfa-57637	337	4	,	,	PUNCT
cjfa-57637	337	5	fekete	fekete	PROPN
cjfa-57637	337	6	-	-	PUNCT
cjfa-57637	337	7	farkas	farkas	PROPN
cjfa-57637	337	8	,	,	PUNCT
cjfa-57637	337	9	m.	m.	NOUN
cjfa-57637	337	10	,	,	PUNCT
cjfa-57637	337	11	&	&	CCONJ
cjfa-57637	337	12	zeman	zeman	PROPN
cjfa-57637	337	13	,	,	PUNCT
cjfa-57637	337	14	z.	z.	PROPN
cjfa-57637	337	15	(	(	PUNCT
cjfa-57637	337	16	2020	2020	NUM
cjfa-57637	337	17	)	)	PUNCT
cjfa-57637	337	18	.	.	PUNCT
cjfa-57637	338	1	role	role	NOUN
cjfa-57637	338	2	of	of	ADP
cjfa-57637	338	3	microfinance	microfinance	NOUN
cjfa-57637	338	4	institutions	institution	NOUN
cjfa-57637	338	5	in	in	ADP
cjfa-57637	338	6	financing	financing	NOUN
cjfa-57637	338	7	micro	micro	NOUN
cjfa-57637	338	8	and	and	CCONJ
cjfa-57637	338	9	small	small	ADJ
cjfa-57637	338	10	enterprises	enterprise	NOUN
cjfa-57637	338	11	in	in	ADP
cjfa-57637	338	12	ethiopia	ethiopia	PROPN
cjfa-57637	338	13	.	.	PUNCT
cjfa-57637	339	1	copernican	copernican	PROPN
cjfa-57637	339	2	journal	journal	PROPN
cjfa-57637	339	3	of	of	ADP
cjfa-57637	339	4	finance	finance	PROPN
cjfa-57637	339	5	&	&	CCONJ
cjfa-57637	339	6	accounting	accounting	PROPN
cjfa-57637	339	7	,	,	PUNCT
cjfa-57637	339	8	9(3	9(3	NUM
cjfa-57637	339	9	)	)	PUNCT
cjfa-57637	339	10	,	,	PUNCT
cjfa-57637	339	11	115–130	115–130	NUM
cjfa-57637	339	12	.	.	PUNCT
cjfa-57637	340	1	https://doi.org/10.12775/cjfa.2020.015	https://doi.org/10.12775/cjfa.2020.015	PROPN
cjfa-57637	340	2	.	.	PUNCT
cjfa-57637	341	1	pangaribuan	pangaribuan	PROPN
cjfa-57637	341	2	,	,	PUNCT
cjfa-57637	341	3	h.	h.	PROPN
cjfa-57637	341	4	,	,	PUNCT
cjfa-57637	341	5	sunarsi	sunarsi	NOUN
cjfa-57637	341	6	,	,	PUNCT
cjfa-57637	341	7	d.	d.	PROPN
cjfa-57637	341	8	,	,	PUNCT
cjfa-57637	341	9	santoso	santoso	PROPN
cjfa-57637	341	10	,	,	PUNCT
cjfa-57637	341	11	a.	a.	NOUN
cjfa-57637	341	12	,	,	PUNCT
cjfa-57637	341	13	wahyuni	wahyuni	PROPN
cjfa-57637	341	14	,	,	PUNCT
cjfa-57637	341	15	e.s	e.s	PROPN
cjfa-57637	341	16	.	.	PROPN
cjfa-57637	341	17	,	,	PUNCT
cjfa-57637	341	18	&	&	CCONJ
cjfa-57637	341	19	yoewono	yoewono	PROPN
cjfa-57637	341	20	,	,	PUNCT
cjfa-57637	341	21	h.	h.	PROPN
cjfa-57637	341	22	(	(	PUNCT
cjfa-57637	341	23	2023	2023	NUM
cjfa-57637	341	24	)	)	PUNCT
cjfa-57637	341	25	.	.	PUNCT
cjfa-57637	342	1	quality	quality	NOUN
cjfa-57637	342	2	of	of	ADP
cjfa-57637	342	3	financial	financial	ADJ
cjfa-57637	342	4	statement	statement	NOUN
cjfa-57637	342	5	and	and	CCONJ
cjfa-57637	342	6	the	the	DET
cjfa-57637	342	7	factors	factor	NOUN
cjfa-57637	342	8	that	that	PRON
cjfa-57637	342	9	influence	influence	VERB
cjfa-57637	342	10	it	it	PRON
cjfa-57637	342	11	.	.	PUNCT
cjfa-57637	343	1	jurnal	jurnal	ADJ
cjfa-57637	343	2	akuntansi	akuntansi	PROPN
cjfa-57637	343	3	,	,	PUNCT
cjfa-57637	343	4	27(1	27(1	NUM
cjfa-57637	343	5	)	)	PUNCT
cjfa-57637	343	6	,	,	PUNCT
cjfa-57637	343	7	176–196	176–196	NUM
cjfa-57637	343	8	.	.	PUNCT
cjfa-57637	344	1	https://doi.org/10.24912/ja.v27i1.1206	https://doi.org/10.24912/ja.v27i1.1206	PROPN
cjfa-57637	344	2	.	.	PUNCT
cjfa-57637	344	3	pignatel	pignatel	PROPN
cjfa-57637	344	4	,	,	PUNCT
cjfa-57637	344	5	i.	i.	PROPN
cjfa-57637	344	6	,	,	PUNCT
cjfa-57637	344	7	&	&	CCONJ
cjfa-57637	344	8	tchuigoua	tchuigoua	PROPN
cjfa-57637	344	9	,	,	PUNCT
cjfa-57637	344	10	h.t	h.t	PROPN
cjfa-57637	344	11	.	.	PROPN
cjfa-57637	344	12	(	(	PUNCT
cjfa-57637	344	13	2020	2020	NUM
cjfa-57637	344	14	)	)	PUNCT
cjfa-57637	344	15	.	.	PUNCT
cjfa-57637	345	1	microfinance	microfinance	NOUN
cjfa-57637	345	2	institutions	institution	NOUN
cjfa-57637	345	3	and	and	CCONJ
cjfa-57637	345	4	international	international	ADJ
cjfa-57637	345	5	financial	financial	ADJ
cjfa-57637	345	6	reporting	reporting	NOUN
cjfa-57637	345	7	standards	standard	NOUN
cjfa-57637	345	8	:	:	PUNCT
cjfa-57637	345	9	an	an	DET
cjfa-57637	345	10	exploratory	exploratory	ADJ
cjfa-57637	345	11	analysis	analysis	NOUN
cjfa-57637	345	12	.	.	PUNCT
cjfa-57637	346	1	research	research	NOUN
cjfa-57637	346	2	in	in	ADP
cjfa-57637	346	3	international	international	ADJ
cjfa-57637	346	4	business	business	NOUN
cjfa-57637	346	5	and	and	CCONJ
cjfa-57637	346	6	finance	finance	NOUN
cjfa-57637	346	7	,	,	PUNCT
cjfa-57637	346	8	54	54	NUM
cjfa-57637	346	9	,	,	PUNCT
cjfa-57637	346	10	101309	101309	NUM
cjfa-57637	346	11	.	.	PUNCT
cjfa-57637	347	1	https://doi.org/10.1016/j.ribaf.2020.101309	https://doi.org/10.1016/j.ribaf.2020.101309	NOUN
cjfa-57637	347	2	.	.	PUNCT
cjfa-57637	348	1	rafiq	rafiq	PROPN
cjfa-57637	348	2	,	,	PUNCT
cjfa-57637	348	3	s.	s.	PROPN
cjfa-57637	348	4	,	,	PUNCT
cjfa-57637	348	5	&	&	CCONJ
cjfa-57637	348	6	abdullah	abdullah	PROPN
cjfa-57637	348	7	,	,	PUNCT
cjfa-57637	348	8	h.	h.	PROPN
cjfa-57637	348	9	(	(	PUNCT
cjfa-57637	348	10	2023	2023	NUM
cjfa-57637	348	11	)	)	PUNCT
cjfa-57637	348	12	.	.	PUNCT
cjfa-57637	349	1	the	the	DET
cjfa-57637	349	2	effect	effect	NOUN
cjfa-57637	349	3	of	of	ADP
cjfa-57637	349	4	applying	apply	VERB
cjfa-57637	349	5	agency	agency	NOUN
cjfa-57637	349	6	theory	theory	NOUN
cjfa-57637	349	7	through	through	ADP
cjfa-57637	349	8	capital	capital	NOUN
cjfa-57637	349	9	structure	structure	NOUN
cjfa-57637	349	10	upon	upon	SCONJ
cjfa-57637	349	11	financial	financial	ADJ
cjfa-57637	349	12	performance	performance	NOUN
cjfa-57637	349	13	empirical	empirical	ADJ
cjfa-57637	349	14	evidence	evidence	NOUN
cjfa-57637	349	15	from	from	ADP
cjfa-57637	349	16	industrial	industrial	ADJ
cjfa-57637	349	17	firms	firm	NOUN
cjfa-57637	349	18	listed	list	VERB
cjfa-57637	349	19	on	on	ADP
cjfa-57637	349	20	the	the	DET
cjfa-57637	349	21	iraqi	iraqi	ADJ
cjfa-57637	349	22	stock	stock	NOUN
cjfa-57637	349	23	exchange	exchange	PROPN
cjfa-57637	349	24	.	.	PUNCT
cjfa-57637	350	1	https://doi.org/10.13140/rg.2.2.15776.05122	https://doi.org/10.13140/rg.2.2.15776.05122	PROPN
cjfa-57637	350	2	.	.	PUNCT
cjfa-57637	351	1	rashid	rashid	PROPN
cjfa-57637	351	2	,	,	PUNCT
cjfa-57637	351	3	c.a	c.a	PROPN
cjfa-57637	351	4	.	.	PROPN
cjfa-57637	351	5	,	,	PUNCT
cjfa-57637	351	6	&	&	CCONJ
cjfa-57637	351	7	sabir	sabir	PROPN
cjfa-57637	351	8	jaf	jaf	PROPN
cjfa-57637	351	9	,	,	PUNCT
cjfa-57637	351	10	r.a	r.a	PROPN
cjfa-57637	351	11	.	.	PROPN
cjfa-57637	351	12	(	(	PUNCT
cjfa-57637	351	13	2023	2023	NUM
cjfa-57637	351	14	)	)	PUNCT
cjfa-57637	351	15	.	.	PUNCT
cjfa-57637	352	1	the	the	DET
cjfa-57637	352	2	role	role	NOUN
cjfa-57637	352	3	of	of	ADP
cjfa-57637	352	4	accounting	accounting	NOUN
cjfa-57637	352	5	measurement	measurement	NOUN
cjfa-57637	352	6	and	and	CCONJ
cjfa-57637	352	7	disclosure	disclosure	NOUN
cjfa-57637	352	8	of	of	ADP
cjfa-57637	352	9	social	social	ADJ
cjfa-57637	352	10	capital	capital	NOUN
cjfa-57637	352	11	in	in	ADP
cjfa-57637	352	12	improving	improve	VERB
cjfa-57637	352	13	quality	quality	NOUN
cjfa-57637	352	14	of	of	ADP
cjfa-57637	352	15	accounting	accounting	NOUN
cjfa-57637	352	16	information	information	NOUN
cjfa-57637	352	17	.	.	PUNCT
cjfa-57637	353	1	interdisciplinary	interdisciplinary	ADJ
cjfa-57637	353	2	journal	journal	NOUN
cjfa-57637	353	3	of	of	ADP
cjfa-57637	353	4	management	management	NOUN
cjfa-57637	353	5	studies	study	NOUN
cjfa-57637	353	6	(	(	PUNCT
cjfa-57637	353	7	formerly	formerly	ADV
cjfa-57637	353	8	known	know	VERB
cjfa-57637	353	9	as	as	ADP
cjfa-57637	353	10	iranian	iranian	ADJ
cjfa-57637	353	11	journal	journal	PROPN
cjfa-57637	353	12	of	of	ADP
cjfa-57637	353	13	management	management	NOUN
cjfa-57637	353	14	studies	study	NOUN
cjfa-57637	353	15	)	)	PUNCT
cjfa-57637	353	16	,	,	PUNCT
cjfa-57637	353	17	16(4	16(4	NUM
cjfa-57637	353	18	)	)	PUNCT
cjfa-57637	353	19	,	,	PUNCT
cjfa-57637	353	20	927–945	927–945	NUM
cjfa-57637	353	21	.	.	PUNCT
cjfa-57637	354	1	https://doi.org/10.22059/ijms.2023.343053.675103	https://doi.org/10.22059/ijms.2023.343053.675103	NUM
cjfa-57637	354	2	.	.	NOUN
cjfa-57637	354	3	ryanto	ryanto	NOUN
cjfa-57637	354	4	,	,	PUNCT
cjfa-57637	354	5	k.	k.	PROPN
cjfa-57637	354	6	,	,	PUNCT
cjfa-57637	354	7	&	&	CCONJ
cjfa-57637	354	8	tundjungsari	tundjungsari	ADJ
cjfa-57637	354	9	,	,	PUNCT
cjfa-57637	354	10	v.	v.	PROPN
cjfa-57637	354	11	(	(	PUNCT
cjfa-57637	354	12	2024	2024	NUM
cjfa-57637	354	13	)	)	PUNCT
cjfa-57637	354	14	.	.	PUNCT
cjfa-57637	355	1	standardization	standardization	NOUN
cjfa-57637	355	2	of	of	ADP
cjfa-57637	355	3	information	information	NOUN
cjfa-57637	355	4	security	security	NOUN
cjfa-57637	355	5	management	management	NOUN
cjfa-57637	355	6	in	in	ADP
cjfa-57637	355	7	the	the	DET
cjfa-57637	355	8	banking	banking	NOUN
cjfa-57637	355	9	sector	sector	NOUN
cjfa-57637	355	10	using	use	VERB
cjfa-57637	355	11	the	the	DET
cjfa-57637	355	12	iso	iso	NOUN
cjfa-57637	355	13	27001	27001	NUM
cjfa-57637	355	14	:	:	PUNCT
cjfa-57637	355	15	2022	2022	NUM
cjfa-57637	355	16	framework	framework	NOUN
cjfa-57637	355	17	.	.	PUNCT
cjfa-57637	356	1	journal	journal	PROPN
cjfa-57637	356	2	la	la	PROPN
cjfa-57637	356	3	multiapp	multiapp	PROPN
cjfa-57637	356	4	,	,	PUNCT
cjfa-57637	356	5	5(4	5(4	NUM
cjfa-57637	356	6	)	)	PUNCT
cjfa-57637	356	7	,	,	PUNCT
cjfa-57637	356	8	361–379	361–379	NUM
cjfa-57637	356	9	.	.	PUNCT
cjfa-57637	357	1	https://doi.org/10.37899/journallamultiapp.v5i4.1399	https://doi.org/10.37899/journallamultiapp.v5i4.1399	PROPN
cjfa-57637	357	2	.	.	PUNCT
cjfa-57637	358	1	sakinah	sakinah	PROPN
cjfa-57637	358	2	,	,	PUNCT
cjfa-57637	358	3	g.	g.	PROPN
cjfa-57637	358	4	,	,	PUNCT
cjfa-57637	358	5	desrinofifty	desrinofifty	NOUN
cjfa-57637	358	6	,	,	PUNCT
cjfa-57637	358	7	n.a	n.a	PROPN
cjfa-57637	358	8	.	.	PROPN
cjfa-57637	358	9	,	,	PUNCT
cjfa-57637	358	10	ponirah	ponirah	PROPN
cjfa-57637	358	11	,	,	PUNCT
cjfa-57637	358	12	a.	a.	NOUN
cjfa-57637	358	13	,	,	PUNCT
cjfa-57637	358	14	murthado	murthado	NOUN
cjfa-57637	358	15	,	,	PUNCT
cjfa-57637	358	16	t.r	t.r	PROPN
cjfa-57637	358	17	.	.	PROPN
cjfa-57637	358	18	,	,	PUNCT
cjfa-57637	358	19	&	&	CCONJ
cjfa-57637	358	20	nurhasanah	nurhasanah	NOUN
cjfa-57637	358	21	,	,	PUNCT
cjfa-57637	358	22	m.	m.	NOUN
cjfa-57637	358	23	(	(	PUNCT
cjfa-57637	358	24	2024	2024	NUM
cjfa-57637	358	25	)	)	PUNCT
cjfa-57637	358	26	.	.	PUNCT
cjfa-57637	359	1	quality	quality	NOUN
cjfa-57637	359	2	of	of	ADP
cjfa-57637	359	3	financial	financial	ADJ
cjfa-57637	359	4	statements	statement	NOUN
cjfa-57637	359	5	:	:	PUNCT
cjfa-57637	359	6	the	the	DET
cjfa-57637	359	7	impact	impact	NOUN
cjfa-57637	359	8	of	of	ADP
cjfa-57637	359	9	accounting	accounting	NOUN
cjfa-57637	359	10	information	information	NOUN
cjfa-57637	359	11	systems	system	NOUN
cjfa-57637	359	12	and	and	CCONJ
cjfa-57637	359	13	internal	internal	ADJ
cjfa-57637	359	14	control	control	NOUN
cjfa-57637	359	15	systems	system	NOUN
cjfa-57637	359	16	.	.	PUNCT
cjfa-57637	360	1	international	international	ADJ
cjfa-57637	360	2	conference	conference	NOUN
cjfa-57637	360	3	on	on	ADP
cjfa-57637	360	4	islamic	islamic	ADJ
cjfa-57637	360	5	economics	economic	NOUN
cjfa-57637	360	6	(	(	PUNCT
cjfa-57637	360	7	icie	icie	ADV
cjfa-57637	360	8	)	)	PUNCT
cjfa-57637	360	9	,	,	PUNCT
cjfa-57637	360	10	1(1	1(1	NUM
cjfa-57637	360	11	)	)	PUNCT
cjfa-57637	360	12	,	,	PUNCT
cjfa-57637	360	13	310–323	310–323	NUM
cjfa-57637	360	14	.	.	PUNCT
cjfa-57637	361	1	salameh	salameh	NOUN
cjfa-57637	361	2	,	,	PUNCT
cjfa-57637	361	3	r.s	r.s	PROPN
cjfa-57637	361	4	.	.	PROPN
cjfa-57637	361	5	(	(	PUNCT
cjfa-57637	361	6	2019	2019	NUM
cjfa-57637	361	7	)	)	PUNCT
cjfa-57637	361	8	.	.	PUNCT
cjfa-57637	362	1	what	what	PRON
cjfa-57637	362	2	is	be	AUX
cjfa-57637	362	3	the	the	DET
cjfa-57637	362	4	impact	impact	NOUN
cjfa-57637	362	5	of	of	ADP
cjfa-57637	362	6	the	the	DET
cjfa-57637	362	7	internal	internal	ADJ
cjfa-57637	362	8	control	control	NOUN
cjfa-57637	362	9	system	system	NOUN
cjfa-57637	362	10	on	on	ADP
cjfa-57637	362	11	the	the	DET
cjfa-57637	362	12	quality	quality	NOUN
cjfa-57637	362	13	of	of	ADP
cjfa-57637	362	14	financial	financial	ADJ
cjfa-57637	362	15	statements	statement	NOUN
cjfa-57637	362	16	in	in	ADP
cjfa-57637	362	17	jordan	jordan	PROPN
cjfa-57637	362	18	?	?	PUNCT
cjfa-57637	363	1	academy	academy	PROPN
cjfa-57637	363	2	of	of	ADP
cjfa-57637	363	3	accounting	accounting	NOUN
cjfa-57637	363	4	and	and	CCONJ
cjfa-57637	363	5	financial	financial	ADJ
cjfa-57637	363	6	studies	study	NOUN
cjfa-57637	363	7	journal	journal	NOUN
cjfa-57637	363	8	,	,	PUNCT
cjfa-57637	363	9	23(5	23(5	NUM
cjfa-57637	363	10	)	)	PUNCT
cjfa-57637	363	11	,	,	PUNCT
cjfa-57637	363	12	1–10	1–10	NOUN
cjfa-57637	363	13	.	.	PUNCT
cjfa-57637	363	14	sarstedt	sarstedt	PROPN
cjfa-57637	363	15	,	,	PUNCT
cjfa-57637	363	16	m.	m.	NOUN
cjfa-57637	363	17	,	,	PUNCT
cjfa-57637	363	18	ringle	ringle	PROPN
cjfa-57637	363	19	,	,	PUNCT
cjfa-57637	363	20	c.m	c.m	PROPN
cjfa-57637	363	21	.	.	PROPN
cjfa-57637	363	22	,	,	PUNCT
cjfa-57637	363	23	hair	hair	NOUN
cjfa-57637	363	24	,	,	PUNCT
cjfa-57637	363	25	j.f	j.f	PROPN
cjfa-57637	363	26	.	.	PROPN
cjfa-57637	363	27	(	(	PUNCT
cjfa-57637	363	28	2021	2021	NUM
cjfa-57637	363	29	)	)	PUNCT
cjfa-57637	363	30	.	.	PUNCT
cjfa-57637	364	1	partial	partial	ADJ
cjfa-57637	364	2	least	least	ADJ
cjfa-57637	364	3	squares	square	VERB
cjfa-57637	364	4	structural	structural	ADJ
cjfa-57637	364	5	equation	equation	NOUN
cjfa-57637	364	6	modeling	modeling	NOUN
cjfa-57637	364	7	.	.	PUNCT
cjfa-57637	365	1	in	in	ADP
cjfa-57637	365	2	c.	c.	PROPN
cjfa-57637	365	3	homburg	homburg	PROPN
cjfa-57637	365	4	,	,	PUNCT
cjfa-57637	365	5	m.	m.	NOUN
cjfa-57637	365	6	klarmann	klarmann	PROPN
cjfa-57637	365	7	,	,	PUNCT
cjfa-57637	365	8	a.	a.	NOUN
cjfa-57637	365	9	vomberg	vomberg	PROPN
cjfa-57637	365	10	(	(	PUNCT
cjfa-57637	365	11	eds	ed	NOUN
cjfa-57637	365	12	.	.	PUNCT
cjfa-57637	365	13	)	)	PUNCT
cjfa-57637	365	14	.	.	PUNCT
cjfa-57637	366	1	handbook	handbook	NOUN
cjfa-57637	366	2	of	of	ADP
cjfa-57637	366	3	market	market	NOUN
cjfa-57637	366	4	research	research	NOUN
cjfa-57637	366	5	.	.	PUNCT
cjfa-57637	367	1	springer	springer	NOUN
cjfa-57637	367	2	,	,	PUNCT
cjfa-57637	367	3	cham	cham	PROPN
cjfa-57637	367	4	.	.	PUNCT
cjfa-57637	368	1	https://doi.org/10.1007/978-3-319-57413-4_15	https://doi.org/10.1007/978-3-319-57413-4_15	PROPN
cjfa-57637	368	2	.	.	PROPN
cjfa-57637	368	3	setyawan	setyawan	PROPN
cjfa-57637	368	4	,	,	PUNCT
cjfa-57637	368	5	w.	w.	PROPN
cjfa-57637	368	6	,	,	PUNCT
cjfa-57637	368	7	&	&	CCONJ
cjfa-57637	368	8	gamayuni	gamayuni	PROPN
cjfa-57637	368	9	,	,	PUNCT
cjfa-57637	368	10	r.r	r.r	PROPN
cjfa-57637	368	11	.	.	PROPN
cjfa-57637	368	12	(	(	PUNCT
cjfa-57637	368	13	2020	2020	NUM
cjfa-57637	368	14	)	)	PUNCT
cjfa-57637	368	15	.	.	PUNCT
cjfa-57637	369	1	the	the	DET
cjfa-57637	369	2	quality	quality	NOUN
cjfa-57637	369	3	of	of	ADP
cjfa-57637	369	4	financial	financial	ADJ
cjfa-57637	369	5	reporting	reporting	NOUN
cjfa-57637	369	6	and	and	CCONJ
cjfa-57637	369	7	internal	internal	ADJ
cjfa-57637	369	8	control	control	NOUN
cjfa-57637	369	9	system	system	NOUN
cjfa-57637	369	10	before	before	ADP
cjfa-57637	369	11	and	and	CCONJ
cjfa-57637	369	12	after	after	ADP
cjfa-57637	369	13	the	the	DET
cjfa-57637	369	14	implementation	implementation	NOUN
cjfa-57637	369	15	of	of	ADP
cjfa-57637	369	16	e	e	NOUN
cjfa-57637	369	17	-	-	NOUN
cjfa-57637	369	18	budgeting	budgeting	ADJ
cjfa-57637	369	19	in	in	ADP
cjfa-57637	369	20	indonesia	indonesia	PROPN
cjfa-57637	369	21	local	local	ADJ
cjfa-57637	369	22	government	government	NOUN
cjfa-57637	369	23	.	.	PUNCT
cjfa-57637	370	1	asian	asian	ADJ
cjfa-57637	370	2	journal	journal	PROPN
cjfa-57637	370	3	of	of	ADP
cjfa-57637	370	4	economics	economic	NOUN
cjfa-57637	370	5	,	,	PUNCT
cjfa-57637	370	6	business	business	NOUN
cjfa-57637	370	7	and	and	CCONJ
cjfa-57637	370	8	accounting	accounting	NOUN
cjfa-57637	370	9	,	,	PUNCT
cjfa-57637	370	10	14(3	14(3	NUM
cjfa-57637	370	11	)	)	PUNCT
cjfa-57637	370	12	,	,	PUNCT
cjfa-57637	370	13	22–31	22–31	NUM
cjfa-57637	370	14	.	.	PUNCT
cjfa-57637	371	1	https://doi.org/10.9734/ajeba/2020/v14i330194	https://doi.org/10.9734/ajeba/2020/v14i330194	PROPN
cjfa-57637	371	2	.	.	PUNCT
cjfa-57637	372	1	shareef	shareef	PROPN
cjfa-57637	372	2	,	,	PUNCT
cjfa-57637	372	3	a.s	a.s	PROPN
cjfa-57637	372	4	.	.	PROPN
cjfa-57637	372	5	,	,	PUNCT
cjfa-57637	372	6	younis	younis	PROPN
cjfa-57637	372	7	,	,	PUNCT
cjfa-57637	372	8	z.	z.	PROPN
cjfa-57637	372	9	,	,	PUNCT
cjfa-57637	372	10	&	&	CCONJ
cjfa-57637	372	11	al	al	PROPN
cjfa-57637	372	12	-	-	PUNCT
cjfa-57637	372	13	sadia	sadia	PROPN
cjfa-57637	372	14	,	,	PUNCT
cjfa-57637	372	15	h.j	h.j	PROPN
cjfa-57637	372	16	.	.	PROPN
cjfa-57637	372	17	(	(	PUNCT
cjfa-57637	372	18	2023	2023	NUM
cjfa-57637	372	19	)	)	PUNCT
cjfa-57637	372	20	.	.	PUNCT
cjfa-57637	373	1	internal	internal	ADJ
cjfa-57637	373	2	control	control	NOUN
cjfa-57637	373	3	and	and	CCONJ
cjfa-57637	373	4	its	its	PRON
cjfa-57637	373	5	role	role	NOUN
cjfa-57637	373	6	in	in	ADP
cjfa-57637	373	7	inhancing	inhance	VERB
cjfa-57637	373	8	transparency	transparency	NOUN
cjfa-57637	373	9	:	:	PUNCT
cjfa-57637	373	10	an	an	DET
cjfa-57637	373	11	exploratory	exploratory	ADJ
cjfa-57637	373	12	study	study	NOUN
cjfa-57637	373	13	of	of	ADP
cjfa-57637	373	14	the	the	DET
cjfa-57637	373	15	opinions	opinion	NOUN
cjfa-57637	373	16	of	of	ADP
cjfa-57637	373	17	a	a	DET
cjfa-57637	373	18	sample	sample	NOUN
cjfa-57637	373	19	of	of	ADP
cjfa-57637	373	20	auditors	auditor	NOUN
cjfa-57637	373	21	at	at	ADP
cjfa-57637	373	22	the	the	DET
cjfa-57637	373	23	northern	northern	PROPN
cjfa-57637	373	24	technical	technical	ADJ
cjfa-57637	373	25	university	university	PROPN
cjfa-57637	373	26	.	.	PUNCT
cjfa-57637	374	1	ntu	ntu	PROPN
cjfa-57637	374	2	journal	journal	PROPN
cjfa-57637	374	3	for	for	ADP
cjfa-57637	374	4	administrative	administrative	ADJ
cjfa-57637	374	5	and	and	CCONJ
cjfa-57637	374	6	human	human	ADJ
cjfa-57637	374	7	sciences	science	NOUN
cjfa-57637	374	8	(	(	PUNCT
cjfa-57637	374	9	jahs	jahs	PROPN
cjfa-57637	374	10	)	)	PUNCT
cjfa-57637	374	11	,	,	PUNCT
cjfa-57637	374	12	3(3	3(3	NUM
cjfa-57637	374	13	)	)	PUNCT
cjfa-57637	374	14	,	,	PUNCT
cjfa-57637	374	15	234–260	234–260	NUM
cjfa-57637	374	16	.	.	PUNCT
cjfa-57637	375	1	https://doi.org/10.56286/ntujahs.v3i3.366	https://doi.org/10.56286/ntujahs.v3i3.366	NOUN
cjfa-57637	375	2	.	.	PUNCT
cjfa-57637	376	1	sun	sun	PROPN
cjfa-57637	376	2	,	,	PUNCT
cjfa-57637	376	3	y.	y.	PROPN
cjfa-57637	376	4	,	,	PUNCT
cjfa-57637	376	5	hao	hao	PROPN
cjfa-57637	376	6	,	,	PUNCT
cjfa-57637	376	7	q.	q.	PROPN
cjfa-57637	376	8	,	,	PUNCT
cjfa-57637	376	9	cui	cui	PROPN
cjfa-57637	376	10	,	,	PUNCT
cjfa-57637	376	11	c.	c.	PROPN
cjfa-57637	376	12	,	,	PUNCT
cjfa-57637	376	13	shan	shan	PROPN
cjfa-57637	376	14	,	,	PUNCT
cjfa-57637	376	15	y.	y.	PROPN
cjfa-57637	376	16	,	,	PUNCT
cjfa-57637	376	17	zhao	zhao	PROPN
cjfa-57637	376	18	,	,	PUNCT
cjfa-57637	376	19	w.	w.	PROPN
cjfa-57637	376	20	,	,	PUNCT
cjfa-57637	376	21	wang	wang	PROPN
cjfa-57637	376	22	,	,	PUNCT
cjfa-57637	376	23	d.	d.	PROPN
cjfa-57637	376	24	,	,	PUNCT
cjfa-57637	376	25	zhang	zhang	PROPN
cjfa-57637	376	26	,	,	PUNCT
cjfa-57637	376	27	z.	z.	PROPN
cjfa-57637	376	28	,	,	PUNCT
cjfa-57637	376	29	&	&	CCONJ
cjfa-57637	376	30	guan	guan	PROPN
cjfa-57637	376	31	,	,	PUNCT
cjfa-57637	376	32	d.	d.	PROPN
cjfa-57637	376	33	(	(	PUNCT
cjfa-57637	376	34	2022	2022	NUM
cjfa-57637	376	35	)	)	PUNCT
cjfa-57637	376	36	.	.	PUNCT
cjfa-57637	377	1	emission	emission	NOUN
cjfa-57637	377	2	accounting	accounting	NOUN
cjfa-57637	377	3	and	and	CCONJ
cjfa-57637	377	4	drivers	driver	NOUN
cjfa-57637	377	5	in	in	ADP
cjfa-57637	377	6	east	east	ADJ
cjfa-57637	377	7	african	african	ADJ
cjfa-57637	377	8	countries	country	NOUN
cjfa-57637	377	9	.	.	PUNCT
cjfa-57637	378	1	applied	apply	VERB
cjfa-57637	378	2	energy	energy	NOUN
cjfa-57637	378	3	,	,	PUNCT
cjfa-57637	378	4	312	312	NUM
cjfa-57637	378	5	,	,	PUNCT
cjfa-57637	378	6	118805	118805	NUM
cjfa-57637	378	7	.	.	PUNCT
cjfa-57637	379	1	https://doi.org/10.1016/j.apenergy.2022.118805	https://doi.org/10.1016/j.apenergy.2022.118805	PROPN
cjfa-57637	379	2	.	.	PUNCT
cjfa-57637	380	1	https://doi.org/10.12775/cjfa.2020.015	https://doi.org/10.12775/cjfa.2020.015	PROPN
cjfa-57637	380	2	https://doi.org/10.1016/j.ribaf.2020.101309	https://doi.org/10.1016/j.ribaf.2020.101309	PROPN
cjfa-57637	380	3	https://doi.org/10.56286/ntujahs.v3i3.366	https://doi.org/10.56286/ntujahs.v3i3.366	VERB
cjfa-57637	380	4	accounting	accounting	NOUN
cjfa-57637	380	5	controls	control	NOUN
cjfa-57637	380	6	and	and	CCONJ
cjfa-57637	380	7	quality	quality	NOUN
cjfa-57637	380	8	of	of	ADP
cjfa-57637	380	9	financial	financial	ADJ
cjfa-57637	380	10	reporting	reporting	NOUN
cjfa-57637	380	11	…	…	PUNCT
cjfa-57637	380	12	6565	6565	NUM
cjfa-57637	380	13	umar	umar	PROPN
cjfa-57637	380	14	,	,	PUNCT
cjfa-57637	380	15	g.	g.	PROPN
cjfa-57637	380	16	,	,	PUNCT
cjfa-57637	380	17	adam	adam	PROPN
cjfa-57637	380	18	,	,	PUNCT
cjfa-57637	380	19	o.	o.	PROPN
cjfa-57637	380	20	,	,	PUNCT
cjfa-57637	380	21	alhassan	alhassan	PROPN
cjfa-57637	380	22	,	,	PUNCT
cjfa-57637	380	23	d.	d.	PROPN
cjfa-57637	380	24	,	,	PUNCT
cjfa-57637	380	25	abdallah	abdallah	PROPN
cjfa-57637	380	26	,	,	PUNCT
cjfa-57637	380	27	a.s	a.s	PROPN
cjfa-57637	380	28	.	.	PROPN
cjfa-57637	380	29	,	,	PUNCT
cjfa-57637	380	30	&	&	CCONJ
cjfa-57637	380	31	nterful	nterful	PROPN
cjfa-57637	380	32	,	,	PUNCT
cjfa-57637	380	33	j.	j.	PROPN
cjfa-57637	380	34	(	(	PUNCT
cjfa-57637	380	35	2024	2024	NUM
cjfa-57637	380	36	)	)	PUNCT
cjfa-57637	380	37	.	.	PUNCT
cjfa-57637	381	1	mediating	mediate	VERB
cjfa-57637	381	2	role	role	NOUN
cjfa-57637	381	3	of	of	ADP
cjfa-57637	381	4	political	political	ADJ
cjfa-57637	381	5	interest	interest	NOUN
cjfa-57637	381	6	on	on	ADP
cjfa-57637	381	7	effects	effect	NOUN
cjfa-57637	381	8	of	of	ADP
cjfa-57637	381	9	internal	internal	ADJ
cjfa-57637	381	10	control	control	NOUN
cjfa-57637	381	11	systems	system	NOUN
cjfa-57637	381	12	on	on	ADP
cjfa-57637	381	13	financial	financial	ADJ
cjfa-57637	381	14	management	management	NOUN
cjfa-57637	381	15	in	in	ADP
cjfa-57637	381	16	local	local	ADJ
cjfa-57637	381	17	government	government	NOUN
cjfa-57637	381	18	authorities	authority	NOUN
cjfa-57637	381	19	in	in	ADP
cjfa-57637	381	20	ghana	ghana	PROPN
cjfa-57637	381	21	.	.	PUNCT
cjfa-57637	382	1	accounting	accounting	NOUN
cjfa-57637	382	2	research	research	NOUN
cjfa-57637	382	3	journal	journal	NOUN
cjfa-57637	382	4	.	.	PUNCT
cjfa-57637	383	1	https://doi	https://doi	PROPN
cjfa-57637	383	2	.	.	PUNCT
cjfa-57637	383	3	org/10.1108	org/10.1108	PROPN
cjfa-57637	383	4	/	/	SYM
cjfa-57637	383	5	arj-09	arj-09	NUM
cjfa-57637	383	6	-	-	PUNCT
cjfa-57637	383	7	2023	2023	NUM
cjfa-57637	383	8	-	-	SYM
cjfa-57637	383	9	0242	0242	NUM
cjfa-57637	383	10	.	.	PUNCT
cjfa-57637	384	1	vale	vale	PROPN
cjfa-57637	384	2	,	,	PUNCT
cjfa-57637	384	3	j.	j.	PROPN
cjfa-57637	384	4	,	,	PUNCT
cjfa-57637	384	5	amaral	amaral	PROPN
cjfa-57637	384	6	,	,	PUNCT
cjfa-57637	384	7	j.	j.	PROPN
cjfa-57637	384	8	,	,	PUNCT
cjfa-57637	384	9	abrantes	abrantes	PROPN
cjfa-57637	384	10	,	,	PUNCT
cjfa-57637	384	11	l.	l.	PROPN
cjfa-57637	384	12	,	,	PUNCT
cjfa-57637	384	13	leal	leal	PROPN
cjfa-57637	384	14	,	,	PUNCT
cjfa-57637	384	15	c.	c.	PROPN
cjfa-57637	384	16	,	,	PUNCT
cjfa-57637	384	17	&	&	CCONJ
cjfa-57637	384	18	silva	silva	PROPN
cjfa-57637	384	19	,	,	PUNCT
cjfa-57637	384	20	r.	r.	PROPN
cjfa-57637	384	21	(	(	PUNCT
cjfa-57637	384	22	2022	2022	NUM
cjfa-57637	384	23	)	)	PUNCT
cjfa-57637	384	24	.	.	PUNCT
cjfa-57637	385	1	management	management	NOUN
cjfa-57637	385	2	accounting	accounting	NOUN
cjfa-57637	385	3	and	and	CCONJ
cjfa-57637	385	4	control	control	NOUN
cjfa-57637	385	5	in	in	ADP
cjfa-57637	385	6	higher	high	ADJ
cjfa-57637	385	7	education	education	NOUN
cjfa-57637	385	8	institutions	institution	NOUN
cjfa-57637	385	9	:	:	PUNCT
cjfa-57637	385	10	a	a	DET
cjfa-57637	385	11	systematic	systematic	ADJ
cjfa-57637	385	12	literature	literature	NOUN
cjfa-57637	385	13	review	review	NOUN
cjfa-57637	385	14	.	.	PUNCT
cjfa-57637	386	1	administrative	administrative	ADJ
cjfa-57637	386	2	sciences	sciences	PROPN
cjfa-57637	386	3	,	,	PUNCT
cjfa-57637	386	4	12(1	12(1	NUM
cjfa-57637	386	5	)	)	PUNCT
cjfa-57637	386	6	,	,	PUNCT
cjfa-57637	386	7	14	14	NUM
cjfa-57637	386	8	.	.	PUNCT
cjfa-57637	387	1	https://doi.org/10.3390/admsci12010014	https://doi.org/10.3390/admsci12010014	PROPN
cjfa-57637	387	2	.	.	PUNCT
cjfa-57637	388	1	xu	xu	PROPN
cjfa-57637	388	2	,	,	PUNCT
cjfa-57637	388	3	c.	c.	PROPN
cjfa-57637	388	4	,	,	PUNCT
cjfa-57637	388	5	liu	liu	PROPN
cjfa-57637	388	6	,	,	PUNCT
cjfa-57637	388	7	y.	y.	PROPN
cjfa-57637	388	8	,	,	PUNCT
cjfa-57637	388	9	&	&	CCONJ
cjfa-57637	388	10	pei	pei	PROPN
cjfa-57637	388	11	,	,	PUNCT
cjfa-57637	388	12	z.	z.	PROPN
cjfa-57637	388	13	(	(	PUNCT
cjfa-57637	388	14	2023	2023	NUM
cjfa-57637	388	15	)	)	PUNCT
cjfa-57637	388	16	.	.	PUNCT
cjfa-57637	389	1	research	research	NOUN
cjfa-57637	389	2	on	on	ADP
cjfa-57637	389	3	legal	legal	ADJ
cjfa-57637	389	4	risk	risk	NOUN
cjfa-57637	389	5	identification	identification	NOUN
cjfa-57637	389	6	,	,	PUNCT
cjfa-57637	389	7	causes	cause	NOUN
cjfa-57637	389	8	,	,	PUNCT
cjfa-57637	389	9	and	and	CCONJ
cjfa-57637	389	10	remedies	remedy	NOUN
cjfa-57637	389	11	for	for	ADP
cjfa-57637	389	12	prevention	prevention	NOUN
cjfa-57637	389	13	and	and	CCONJ
cjfa-57637	389	14	control	control	NOUN
cjfa-57637	389	15	in	in	ADP
cjfa-57637	389	16	china	china	PROPN
cjfa-57637	389	17	’s	’s	PART
cjfa-57637	389	18	aquaculture	aquaculture	NOUN
cjfa-57637	389	19	industry	industry	NOUN
cjfa-57637	389	20	.	.	PUNCT
cjfa-57637	390	1	fishes	fish	NOUN
cjfa-57637	390	2	,	,	PUNCT
cjfa-57637	390	3	8(11	8(11	NUM
cjfa-57637	390	4	)	)	PUNCT
cjfa-57637	390	5	,	,	PUNCT
cjfa-57637	390	6	537	537	NUM
cjfa-57637	390	7	.	.	PUNCT
cjfa-57637	390	8	https://doi.org/10.3390/fishes8110537	https://doi.org/10.3390/fishes8110537	PROPN
cjfa-57637	390	9	.	.	PUNCT
cjfa-57637	391	1	yang	yang	PROPN
cjfa-57637	391	2	,	,	PUNCT
cjfa-57637	391	3	d.	d.	PROPN
cjfa-57637	391	4	(	(	PUNCT
cjfa-57637	391	5	2024	2024	NUM
cjfa-57637	391	6	)	)	PUNCT
cjfa-57637	391	7	.	.	PUNCT
cjfa-57637	392	1	beyond	beyond	ADP
cjfa-57637	392	2	internal	internal	ADJ
cjfa-57637	392	3	control	control	NOUN
cjfa-57637	392	4	over	over	ADP
cjfa-57637	392	5	financial	financial	ADJ
cjfa-57637	392	6	reporting	reporting	NOUN
cjfa-57637	392	7	:	:	PUNCT
cjfa-57637	392	8	the	the	DET
cjfa-57637	392	9	chinese	chinese	ADJ
cjfa-57637	392	10	experience	experience	NOUN
cjfa-57637	392	11	.	.	PUNCT
cjfa-57637	393	1	london	london	PROPN
cjfa-57637	393	2	:	:	PUNCT
cjfa-57637	393	3	taylor	taylor	PROPN
cjfa-57637	393	4	&	&	CCONJ
cjfa-57637	393	5	francis	francis	PROPN
cjfa-57637	393	6	.	.	PUNCT
cjfa-57637	394	1	https://doi.org/10.4324/9781032697673	https://doi.org/10.4324/9781032697673	PROPN
cjfa-57637	394	2	.	.	PUNCT
cjfa-57637	395	1	yusuf	yusuf	PROPN
cjfa-57637	395	2	,	,	PUNCT
cjfa-57637	395	3	m.	m.	NOUN
cjfa-57637	395	4	,	,	PUNCT
cjfa-57637	395	5	dasawaty	dasawaty	NOUN
cjfa-57637	395	6	,	,	PUNCT
cjfa-57637	395	7	e.	e.	PROPN
cjfa-57637	395	8	,	,	PUNCT
cjfa-57637	395	9	esra	esra	PROPN
cjfa-57637	395	10	,	,	PUNCT
cjfa-57637	395	11	m.	m.	NOUN
cjfa-57637	395	12	,	,	PUNCT
cjfa-57637	395	13	apriwenni	apriwenni	PROPN
cjfa-57637	395	14	,	,	PUNCT
cjfa-57637	395	15	p.	p.	PROPN
cjfa-57637	395	16	,	,	PUNCT
cjfa-57637	395	17	meiden	meiden	PROPN
cjfa-57637	395	18	,	,	PUNCT
cjfa-57637	395	19	c.	c.	PROPN
cjfa-57637	395	20	,	,	PUNCT
cjfa-57637	395	21	&	&	CCONJ
cjfa-57637	395	22	fahlevi	fahlevi	PROPN
cjfa-57637	395	23	,	,	PUNCT
cjfa-57637	395	24	m.	m.	NOUN
cjfa-57637	395	25	(	(	PUNCT
cjfa-57637	395	26	2024	2024	NUM
cjfa-57637	395	27	)	)	PUNCT
cjfa-57637	395	28	.	.	PUNCT
cjfa-57637	396	1	integrated	integrate	VERB
cjfa-57637	396	2	reporting	reporting	NOUN
cjfa-57637	396	3	,	,	PUNCT
cjfa-57637	396	4	corporate	corporate	ADJ
cjfa-57637	396	5	governance	governance	NOUN
cjfa-57637	396	6	,	,	PUNCT
cjfa-57637	396	7	and	and	CCONJ
cjfa-57637	396	8	financial	financial	ADJ
cjfa-57637	396	9	sustainability	sustainability	NOUN
cjfa-57637	396	10	in	in	ADP
cjfa-57637	396	11	islamic	islamic	ADJ
cjfa-57637	396	12	banking	banking	NOUN
cjfa-57637	396	13	.	.	PUNCT
cjfa-57637	397	1	uncertain	uncertain	ADJ
cjfa-57637	397	2	supply	supply	NOUN
cjfa-57637	397	3	chain	chain	NOUN
cjfa-57637	397	4	management	management	NOUN
cjfa-57637	397	5	,	,	PUNCT
cjfa-57637	397	6	12(1	12(1	NUM
cjfa-57637	397	7	)	)	PUNCT
cjfa-57637	397	8	,	,	PUNCT
cjfa-57637	397	9	273–290	273–290	NUM
cjfa-57637	397	10	.	.	PUNCT
cjfa-57637	398	1	https://doi.org/10.5267/j	https://doi.org/10.5267/j	PROPN
cjfa-57637	398	2	.	.	PUNCT
cjfa-57637	399	1	uscm.2023.9.022	uscm.2023.9.022	PROPN
cjfa-57637	399	2	.	.	PROPN
cjfa-57637	399	3	zakariyau	zakariyau	PROPN
cjfa-57637	399	4	,	,	PUNCT
cjfa-57637	399	5	a.f	a.f	PROPN
cjfa-57637	399	6	.	.	PROPN
cjfa-57637	399	7	,	,	PUNCT
cjfa-57637	399	8	&	&	CCONJ
cjfa-57637	399	9	mustapha	mustapha	PROPN
cjfa-57637	399	10	,	,	PUNCT
cjfa-57637	399	11	a.	a.	NOUN
cjfa-57637	399	12	(	(	PUNCT
cjfa-57637	399	13	2021	2021	NUM
cjfa-57637	399	14	)	)	PUNCT
cjfa-57637	399	15	.	.	PUNCT
cjfa-57637	400	1	impact	impact	NOUN
cjfa-57637	400	2	of	of	ADP
cjfa-57637	400	3	regulatory	regulatory	ADJ
cjfa-57637	400	4	and	and	CCONJ
cjfa-57637	400	5	supervisory	supervisory	ADJ
cjfa-57637	400	6	framework	framework	NOUN
cjfa-57637	400	7	on	on	ADP
cjfa-57637	400	8	financial	financial	ADJ
cjfa-57637	400	9	reporting	reporting	NOUN
cjfa-57637	400	10	quality	quality	NOUN
cjfa-57637	400	11	of	of	ADP
cjfa-57637	400	12	microfinance	microfinance	NOUN
cjfa-57637	400	13	banks	bank	NOUN
cjfa-57637	400	14	in	in	ADP
cjfa-57637	400	15	kwara	kwara	PROPN
cjfa-57637	400	16	state	state	PROPN
cjfa-57637	400	17	,	,	PUNCT
cjfa-57637	400	18	nigeria	nigeria	PROPN
cjfa-57637	400	19	.	.	PUNCT
cjfa-57637	401	1	lafia	lafia	PROPN
cjfa-57637	401	2	journal	journal	PROPN
cjfa-57637	401	3	of	of	ADP
cjfa-57637	401	4	economics	economic	NOUN
cjfa-57637	401	5	and	and	CCONJ
cjfa-57637	401	6	management	management	NOUN
cjfa-57637	401	7	sciences	science	NOUN
cjfa-57637	401	8	,	,	PUNCT
cjfa-57637	401	9	6(1	6(1	NUM
cjfa-57637	401	10	)	)	PUNCT
cjfa-57637	401	11	,	,	PUNCT
cjfa-57637	401	12	74–91	74–91	NUM
cjfa-57637	401	13	.	.	PUNCT
cjfa-57637	402	1	zakirova	zakirova	PROPN
cjfa-57637	402	2	,	,	PUNCT
cjfa-57637	402	3	a.	a.	PROPN
cjfa-57637	402	4	,	,	PUNCT
cjfa-57637	402	5	klychova	klychova	PROPN
cjfa-57637	402	6	,	,	PUNCT
cjfa-57637	402	7	g.	g.	PROPN
cjfa-57637	402	8	,	,	PUNCT
cjfa-57637	402	9	dyatlova	dyatlova	PROPN
cjfa-57637	402	10	,	,	PUNCT
cjfa-57637	402	11	a.	a.	PROPN
cjfa-57637	402	12	,	,	PUNCT
cjfa-57637	402	13	khoruzhy	khoruzhy	PROPN
cjfa-57637	402	14	,	,	PUNCT
cjfa-57637	402	15	v.i	v.i	PROPN
cjfa-57637	402	16	.	.	PROPN
cjfa-57637	402	17	,	,	PUNCT
cjfa-57637	402	18	&	&	CCONJ
cjfa-57637	402	19	mavlieva	mavlieva	PROPN
cjfa-57637	402	20	,	,	PUNCT
cjfa-57637	402	21	l.	l.	PROPN
cjfa-57637	402	22	(	(	PUNCT
cjfa-57637	402	23	2023	2023	NUM
cjfa-57637	402	24	)	)	PUNCT
cjfa-57637	402	25	.	.	PUNCT
cjfa-57637	403	1	development	development	NOUN
cjfa-57637	403	2	of	of	ADP
cjfa-57637	403	3	methodological	methodological	ADJ
cjfa-57637	403	4	tools	tool	NOUN
cjfa-57637	403	5	for	for	ADP
cjfa-57637	403	6	internal	internal	ADJ
cjfa-57637	403	7	control	control	NOUN
cjfa-57637	403	8	of	of	ADP
cjfa-57637	403	9	financial	financial	ADJ
cjfa-57637	403	10	accounting	accounting	NOUN
cjfa-57637	403	11	reporting	reporting	NOUN
cjfa-57637	403	12	.	.	PUNCT
cjfa-57637	404	1	vestnik	vestnik	PROPN
cjfa-57637	404	2	of	of	ADP
cjfa-57637	404	3	kazan	kazan	PROPN
cjfa-57637	404	4	state	state	PROPN
cjfa-57637	404	5	agrarian	agrarian	PROPN
cjfa-57637	404	6	university	university	PROPN
cjfa-57637	404	7	,	,	PUNCT
cjfa-57637	404	8	18(2	18(2	NUM
cjfa-57637	404	9	)	)	PUNCT
cjfa-57637	404	10	,	,	PUNCT
cjfa-57637	404	11	127–134	127–134	NUM
cjfa-57637	404	12	.	.	PUNCT
cjfa-57637	405	1	https://doi.org/10.12737/20730462-2023-127-134	https://doi.org/10.12737/20730462-2023-127-134	X
cjfa-57637	405	2	.	.	PUNCT
cjfa-57637	406	1	https://doi.org/10.3390/admsci12010014	https://doi.org/10.3390/admsci12010014	PROPN
cjfa-57637	407	1	https://doi.org/10.12737/2073-0462-2023-127-134	https://doi.org/10.12737/2073-0462-2023-127-134	PROPN
cjfa-57637	407	2	https://doi.org/10.12737/2073-0462-2023-127-134	https://doi.org/10.12737/2073-0462-2023-127-134	PROPN