id	keyword
cjfa-30901	fraud
cjfa-30901	board
cjfa-30901	statement
cjfa-30901	statement fraud
cjfa-30901	likelihood
cjfa-30901	journal
cjfa-30901	accounting
cjfa-30901	independence
cjfa-30901	study
cjfa-30901	characteristics
cjfa-30901	management
cjfa-30901	firms
cjfa-30901	research