id	sid	tid	token	lemma	pos
elp-41635	1	1	economics	economic	NOUN
elp-41635	1	2	,	,	PUNCT
elp-41635	1	3	law	law	NOUN
elp-41635	1	4	and	and	CCONJ
elp-41635	1	5	policy	policy	NOUN
elp-41635	1	6	issn	issn	VERB
elp-41635	1	7	2576	2576	NUM
elp-41635	1	8	-	-	SYM
elp-41635	1	9	2060	2060	NUM
elp-41635	1	10	(	(	PUNCT
elp-41635	1	11	print	print	NOUN
elp-41635	1	12	)	)	PUNCT
elp-41635	1	13	issn	issn	PROPN
elp-41635	1	14	2576	2576	NUM
elp-41635	1	15	-	-	SYM
elp-41635	1	16	2052	2052	NUM
elp-41635	1	17	(	(	PUNCT
elp-41635	1	18	online	online	ADJ
elp-41635	1	19	)	)	PUNCT
elp-41635	1	20	vol	vol	NOUN
elp-41635	1	21	.	.	PROPN
elp-41635	2	1	7	7	NUM
elp-41635	2	2	,	,	PUNCT
elp-41635	2	3	no	no	INTJ
elp-41635	2	4	.	.	NOUN
elp-41635	2	5	2	2	NUM
elp-41635	2	6	,	,	PUNCT
elp-41635	2	7	2024	2024	NUM
elp-41635	2	8	www.scholink.org/ojs/index.php/elp	www.scholink.org/ojs/index.php/elp	NOUN
elp-41635	2	9	9	9	NUM
elp-41635	2	10	original	original	ADJ
elp-41635	2	11	paper	paper	NOUN
elp-41635	2	12	research	research	NOUN
elp-41635	2	13	on	on	ADP
elp-41635	2	14	legal	legal	ADJ
elp-41635	2	15	issues	issue	NOUN
elp-41635	2	16	of	of	ADP
elp-41635	2	17	financial	financial	ADJ
elp-41635	2	18	fraud	fraud	NOUN
elp-41635	2	19	in	in	ADP
elp-41635	2	20	listed	list	VERB
elp-41635	2	21	companies	company	NOUN
elp-41635	2	22	ke	ke	PROPN
elp-41635	2	23	zhang	zhang	PROPN
elp-41635	2	24	1	1	NUM
elp-41635	2	25	1	1	NUM
elp-41635	2	26	school	school	NOUN
elp-41635	2	27	of	of	ADP
elp-41635	2	28	marine	marine	ADJ
elp-41635	2	29	law	law	NOUN
elp-41635	2	30	and	and	CCONJ
elp-41635	2	31	humanities	humanity	NOUN
elp-41635	2	32	,	,	PUNCT
elp-41635	2	33	dalian	dalian	PROPN
elp-41635	2	34	ocean	ocean	PROPN
elp-41635	2	35	university	university	PROPN
elp-41635	2	36	,	,	PUNCT
elp-41635	2	37	dalian	dalian	PROPN
elp-41635	2	38	,	,	PUNCT
elp-41635	2	39	liaoning	liaoning	PROPN
elp-41635	2	40	,	,	PUNCT
elp-41635	2	41	china	china	PROPN
elp-41635	2	42	received	receive	VERB
elp-41635	2	43	:	:	PUNCT
elp-41635	2	44	july	july	PROPN
elp-41635	2	45	5	5	NUM
elp-41635	2	46	,	,	PUNCT
elp-41635	2	47	2024	2024	NUM
elp-41635	2	48	accepted	accept	VERB
elp-41635	2	49	:	:	PUNCT
elp-41635	2	50	july	july	PROPN
elp-41635	2	51	15	15	NUM
elp-41635	2	52	,	,	PUNCT
elp-41635	2	53	2024	2024	NUM
elp-41635	2	54	online	online	ADV
elp-41635	2	55	published	publish	VERB
elp-41635	2	56	:	:	PUNCT
elp-41635	2	57	july	july	PROPN
elp-41635	2	58	18	18	NUM
elp-41635	2	59	,	,	PUNCT
elp-41635	2	60	2024	2024	NUM
elp-41635	2	61	doi:10.22158	doi:10.22158	NOUN
elp-41635	2	62	/	/	SYM
elp-41635	2	63	elp.v7n2p9	elp.v7n2p9	PROPN
elp-41635	2	64	url	url	PROPN
elp-41635	2	65	:	:	PUNCT
elp-41635	2	66	http://dx.doi.org/10.22158/elp.v7n2p9	http://dx.doi.org/10.22158/elp.v7n2p9	PROPN
elp-41635	2	67	abstract	abstract	ADJ
elp-41635	2	68	in	in	ADP
elp-41635	2	69	the	the	DET
elp-41635	2	70	rapidly	rapidly	ADV
elp-41635	2	71	developing	develop	VERB
elp-41635	2	72	economy	economy	NOUN
elp-41635	2	73	,	,	PUNCT
elp-41635	2	74	with	with	ADP
elp-41635	2	75	the	the	DET
elp-41635	2	76	increasing	increase	VERB
elp-41635	2	77	frequency	frequency	NOUN
elp-41635	2	78	of	of	ADP
elp-41635	2	79	socio	socio	NOUN
elp-41635	2	80	-	-	PUNCT
elp-41635	2	81	economic	economic	ADJ
elp-41635	2	82	activities	activity	NOUN
elp-41635	2	83	,	,	PUNCT
elp-41635	2	84	the	the	DET
elp-41635	2	85	number	number	NOUN
elp-41635	2	86	of	of	ADP
elp-41635	2	87	listed	list	VERB
elp-41635	2	88	companies	company	NOUN
elp-41635	2	89	is	be	AUX
elp-41635	2	90	also	also	ADV
elp-41635	2	91	growing	grow	VERB
elp-41635	2	92	.	.	PUNCT
elp-41635	3	1	as	as	ADP
elp-41635	3	2	an	an	DET
elp-41635	3	3	important	important	ADJ
elp-41635	3	4	part	part	NOUN
elp-41635	3	5	of	of	ADP
elp-41635	3	6	china	china	PROPN
elp-41635	3	7	's	's	PART
elp-41635	3	8	non	non	ADJ
elp-41635	3	9	-	-	ADJ
elp-41635	3	10	state	state	NOUN
elp-41635	3	11	-	-	PUNCT
elp-41635	3	12	owned	own	VERB
elp-41635	3	13	economy	economy	NOUN
elp-41635	3	14	,	,	PUNCT
elp-41635	3	15	the	the	DET
elp-41635	3	16	information	information	NOUN
elp-41635	3	17	disclosure	disclosure	NOUN
elp-41635	3	18	of	of	ADP
elp-41635	3	19	listed	list	VERB
elp-41635	3	20	companies	company	NOUN
elp-41635	3	21	is	be	AUX
elp-41635	3	22	particularly	particularly	ADV
elp-41635	3	23	important	important	ADJ
elp-41635	3	24	and	and	CCONJ
elp-41635	3	25	serves	serve	VERB
elp-41635	3	26	as	as	ADP
elp-41635	3	27	a	a	DET
elp-41635	3	28	crucial	crucial	ADJ
elp-41635	3	29	indicator	indicator	NOUN
elp-41635	3	30	for	for	ADP
elp-41635	3	31	small	small	ADJ
elp-41635	3	32	and	and	CCONJ
elp-41635	3	33	medium	medium	ADJ
elp-41635	3	34	investors	investor	NOUN
elp-41635	3	35	.	.	PUNCT
elp-41635	4	1	however	however	ADV
elp-41635	4	2	,	,	PUNCT
elp-41635	4	3	in	in	ADP
elp-41635	4	4	the	the	DET
elp-41635	4	5	prosperous	prosperous	ADJ
elp-41635	4	6	market	market	NOUN
elp-41635	4	7	economy	economy	NOUN
elp-41635	4	8	,	,	PUNCT
elp-41635	4	9	some	some	DET
elp-41635	4	10	listed	list	VERB
elp-41635	4	11	companies	company	NOUN
elp-41635	4	12	,	,	PUNCT
elp-41635	4	13	in	in	ADP
elp-41635	4	14	order	order	NOUN
elp-41635	4	15	to	to	PART
elp-41635	4	16	attract	attract	VERB
elp-41635	4	17	more	more	ADJ
elp-41635	4	18	investors	investor	NOUN
elp-41635	4	19	,	,	PUNCT
elp-41635	4	20	resort	resort	VERB
elp-41635	4	21	to	to	ADP
elp-41635	4	22	financial	financial	ADJ
elp-41635	4	23	fraud	fraud	NOUN
elp-41635	4	24	,	,	PUNCT
elp-41635	4	25	such	such	ADJ
elp-41635	4	26	as	as	ADP
elp-41635	4	27	issuing	issue	VERB
elp-41635	4	28	false	false	ADJ
elp-41635	4	29	invoices	invoice	NOUN
elp-41635	4	30	,	,	PUNCT
elp-41635	4	31	creating	create	VERB
elp-41635	4	32	fictitious	fictitious	ADJ
elp-41635	4	33	transactions	transaction	NOUN
elp-41635	4	34	or	or	CCONJ
elp-41635	4	35	related	relate	VERB
elp-41635	4	36	party	party	NOUN
elp-41635	4	37	transactions	transaction	NOUN
elp-41635	4	38	,	,	PUNCT
elp-41635	4	39	and	and	CCONJ
elp-41635	4	40	other	other	ADJ
elp-41635	4	41	means	mean	NOUN
elp-41635	4	42	to	to	PART
elp-41635	4	43	inflate	inflate	VERB
elp-41635	4	44	profits	profit	NOUN
elp-41635	4	45	and	and	CCONJ
elp-41635	4	46	deceive	deceive	VERB
elp-41635	4	47	investors	investor	NOUN
elp-41635	4	48	’	'	PUNCT
elp-41635	4	49	funds	fund	NOUN
elp-41635	4	50	.	.	PUNCT
elp-41635	5	1	this	this	PRON
elp-41635	5	2	undoubtedly	undoubtedly	ADV
elp-41635	5	3	undermines	undermine	VERB
elp-41635	5	4	china	china	PROPN
elp-41635	5	5	’s	’s	PART
elp-41635	5	6	socio	socio	NOUN
elp-41635	5	7	-	-	PUNCT
elp-41635	5	8	economic	economic	ADJ
elp-41635	5	9	order	order	NOUN
elp-41635	5	10	and	and	CCONJ
elp-41635	5	11	reduces	reduce	VERB
elp-41635	5	12	the	the	DET
elp-41635	5	13	public	public	NOUN
elp-41635	5	14	’s	’s	PART
elp-41635	5	15	trust	trust	NOUN
elp-41635	5	16	in	in	ADP
elp-41635	5	17	the	the	DET
elp-41635	5	18	securities	security	NOUN
elp-41635	5	19	market	market	NOUN
elp-41635	5	20	.	.	PUNCT
elp-41635	6	1	due	due	ADP
elp-41635	6	2	to	to	ADP
elp-41635	6	3	the	the	DET
elp-41635	6	4	imperfect	imperfect	ADJ
elp-41635	6	5	market	market	NOUN
elp-41635	6	6	economy	economy	NOUN
elp-41635	6	7	rules	rule	NOUN
elp-41635	6	8	,	,	PUNCT
elp-41635	6	9	inadequate	inadequate	ADJ
elp-41635	6	10	legal	legal	ADJ
elp-41635	6	11	system	system	NOUN
elp-41635	6	12	,	,	PUNCT
elp-41635	6	13	and	and	CCONJ
elp-41635	6	14	incomplete	incomplete	ADJ
elp-41635	6	15	internal	internal	ADJ
elp-41635	6	16	control	control	NOUN
elp-41635	6	17	systems	system	NOUN
elp-41635	6	18	in	in	ADP
elp-41635	6	19	china	china	PROPN
elp-41635	6	20	,	,	PUNCT
elp-41635	6	21	financial	financial	ADJ
elp-41635	6	22	fraud	fraud	NOUN
elp-41635	6	23	occurs	occur	VERB
elp-41635	6	24	very	very	ADV
elp-41635	6	25	frequently	frequently	ADV
elp-41635	6	26	.	.	PUNCT
elp-41635	7	1	financial	financial	ADJ
elp-41635	7	2	fraud	fraud	NOUN
elp-41635	7	3	not	not	PART
elp-41635	7	4	only	only	ADV
elp-41635	7	5	harms	harm	VERB
elp-41635	7	6	the	the	DET
elp-41635	7	7	interests	interest	NOUN
elp-41635	7	8	of	of	ADP
elp-41635	7	9	small	small	ADJ
elp-41635	7	10	and	and	CCONJ
elp-41635	7	11	medium	medium	ADJ
elp-41635	7	12	investors	investor	NOUN
elp-41635	7	13	but	but	CCONJ
elp-41635	7	14	also	also	ADV
elp-41635	7	15	disrupts	disrupt	VERB
elp-41635	7	16	the	the	DET
elp-41635	7	17	social	social	ADJ
elp-41635	7	18	and	and	CCONJ
elp-41635	7	19	economic	economic	ADJ
elp-41635	7	20	order	order	NOUN
elp-41635	7	21	.	.	PUNCT
elp-41635	8	1	next	next	ADV
elp-41635	8	2	,	,	PUNCT
elp-41635	8	3	this	this	DET
elp-41635	8	4	paper	paper	NOUN
elp-41635	8	5	will	will	AUX
elp-41635	8	6	explore	explore	VERB
elp-41635	8	7	the	the	DET
elp-41635	8	8	means	mean	NOUN
elp-41635	8	9	and	and	CCONJ
elp-41635	8	10	motivations	motivation	NOUN
elp-41635	8	11	of	of	ADP
elp-41635	8	12	financial	financial	ADJ
elp-41635	8	13	fraud	fraud	NOUN
elp-41635	8	14	to	to	PART
elp-41635	8	15	delve	delve	VERB
elp-41635	8	16	into	into	ADP
elp-41635	8	17	the	the	DET
elp-41635	8	18	essence	essence	NOUN
elp-41635	8	19	of	of	ADP
elp-41635	8	20	financial	financial	ADJ
elp-41635	8	21	fraud	fraud	NOUN
elp-41635	8	22	.	.	PUNCT
elp-41635	9	1	keywords	keyword	NOUN
elp-41635	9	2	listed	list	VERB
elp-41635	9	3	companies	company	NOUN
elp-41635	9	4	,	,	PUNCT
elp-41635	9	5	fraud	fraud	NOUN
elp-41635	9	6	governance	governance	NOUN
elp-41635	9	7	,	,	PUNCT
elp-41635	9	8	accounts	account	VERB
elp-41635	9	9	receivable	receivable	ADJ
elp-41635	9	10	1	1	NUM
elp-41635	9	11	.	.	PUNCT
elp-41635	10	1	introduction	introduction	NOUN
elp-41635	10	2	financial	financial	ADJ
elp-41635	10	3	fraud	fraud	NOUN
elp-41635	10	4	is	be	AUX
elp-41635	10	5	the	the	DET
elp-41635	10	6	act	act	NOUN
elp-41635	10	7	of	of	ADP
elp-41635	10	8	altering	alter	VERB
elp-41635	10	9	financial	financial	ADJ
elp-41635	10	10	statements	statement	NOUN
elp-41635	10	11	to	to	PART
elp-41635	10	12	conceal	conceal	VERB
elp-41635	10	13	or	or	CCONJ
elp-41635	10	14	distort	distort	VERB
elp-41635	10	15	the	the	DET
elp-41635	10	16	true	true	ADJ
elp-41635	10	17	operating	operating	NOUN
elp-41635	10	18	conditions	condition	NOUN
elp-41635	10	19	of	of	ADP
elp-41635	10	20	a	a	DET
elp-41635	10	21	company	company	NOUN
elp-41635	10	22	,	,	PUNCT
elp-41635	10	23	colluding	collude	VERB
elp-41635	10	24	with	with	ADP
elp-41635	10	25	external	external	ADJ
elp-41635	10	26	auditors	auditor	NOUN
elp-41635	10	27	or	or	CCONJ
elp-41635	10	28	government	government	NOUN
elp-41635	10	29	inspectors	inspector	NOUN
elp-41635	10	30	,	,	PUNCT
elp-41635	10	31	and	and	CCONJ
elp-41635	10	32	using	use	VERB
elp-41635	10	33	false	false	ADJ
elp-41635	10	34	financial	financial	ADJ
elp-41635	10	35	statements	statement	NOUN
elp-41635	10	36	to	to	PART
elp-41635	10	37	deceive	deceive	VERB
elp-41635	10	38	users	user	NOUN
elp-41635	10	39	of	of	ADP
elp-41635	10	40	the	the	DET
elp-41635	10	41	statements	statement	NOUN
elp-41635	10	42	and	and	CCONJ
elp-41635	10	43	the	the	DET
elp-41635	10	44	trust	trust	NOUN
elp-41635	10	45	and	and	CCONJ
elp-41635	10	46	funds	fund	NOUN
elp-41635	10	47	of	of	ADP
elp-41635	10	48	small	small	ADJ
elp-41635	10	49	and	and	CCONJ
elp-41635	10	50	medium	medium	ADJ
elp-41635	10	51	investors	investor	NOUN
elp-41635	10	52	.	.	PUNCT
elp-41635	11	1	compared	compare	VERB
elp-41635	11	2	with	with	ADP
elp-41635	11	3	companies	company	NOUN
elp-41635	11	4	that	that	PRON
elp-41635	11	5	have	have	AUX
elp-41635	11	6	not	not	PART
elp-41635	11	7	committed	commit	VERB
elp-41635	11	8	financial	financial	ADJ
elp-41635	11	9	fraud	fraud	NOUN
elp-41635	11	10	,	,	PUNCT
elp-41635	11	11	companies	company	NOUN
elp-41635	11	12	that	that	PRON
elp-41635	11	13	have	have	AUX
elp-41635	11	14	committed	commit	VERB
elp-41635	11	15	financial	financial	ADJ
elp-41635	11	16	fraud	fraud	NOUN
elp-41635	11	17	will	will	AUX
elp-41635	11	18	have	have	VERB
elp-41635	11	19	significant	significant	ADJ
elp-41635	11	20	differences	difference	NOUN
elp-41635	11	21	in	in	ADP
elp-41635	11	22	some	some	DET
elp-41635	11	23	financial	financial	ADJ
elp-41635	11	24	ratio	ratio	NOUN
elp-41635	11	25	data	datum	NOUN
elp-41635	11	26	.	.	PUNCT
elp-41635	12	1	www.scholink.org/ojs/index.php/elp	www.scholink.org/ojs/index.php/elp	NOUN
elp-41635	12	2	economics	economic	NOUN
elp-41635	12	3	,	,	PUNCT
elp-41635	12	4	law	law	NOUN
elp-41635	12	5	and	and	CCONJ
elp-41635	12	6	policy	policy	NOUN
elp-41635	12	7	vol	vol	NOUN
elp-41635	12	8	.	.	PUNCT
elp-41635	13	1	7	7	NUM
elp-41635	13	2	,	,	PUNCT
elp-41635	13	3	no	no	INTJ
elp-41635	13	4	.	.	NOUN
elp-41635	13	5	2	2	NUM
elp-41635	13	6	,	,	PUNCT
elp-41635	13	7	2024	2024	NUM
elp-41635	13	8	10	10	NUM
elp-41635	13	9	published	publish	VERB
elp-41635	13	10	by	by	ADP
elp-41635	13	11	scholink	scholink	PROPN
elp-41635	13	12	inc	inc	PROPN
elp-41635	13	13	.	.	PUNCT
elp-41635	14	1	the	the	DET
elp-41635	14	2	sales	sale	NOUN
elp-41635	14	3	growth	growth	NOUN
elp-41635	14	4	index	index	NOUN
elp-41635	14	5	is	be	AUX
elp-41635	14	6	a	a	DET
elp-41635	14	7	very	very	ADV
elp-41635	14	8	important	important	ADJ
elp-41635	14	9	symbolic	symbolic	ADJ
elp-41635	14	10	data	datum	NOUN
elp-41635	14	11	.	.	PUNCT
elp-41635	15	1	when	when	SCONJ
elp-41635	15	2	a	a	DET
elp-41635	15	3	company	company	NOUN
elp-41635	15	4	’s	’s	PART
elp-41635	15	5	profitability	profitability	NOUN
elp-41635	15	6	declines	decline	VERB
elp-41635	15	7	,	,	PUNCT
elp-41635	15	8	to	to	PART
elp-41635	15	9	avoid	avoid	VERB
elp-41635	15	10	the	the	DET
elp-41635	15	11	risk	risk	NOUN
elp-41635	15	12	of	of	ADP
elp-41635	15	13	delisting	delist	VERB
elp-41635	15	14	,	,	PUNCT
elp-41635	15	15	listed	list	VERB
elp-41635	15	16	companies	company	NOUN
elp-41635	15	17	often	often	ADV
elp-41635	15	18	engage	engage	VERB
elp-41635	15	19	in	in	ADP
elp-41635	15	20	financial	financial	ADJ
elp-41635	15	21	fraud	fraud	NOUN
elp-41635	15	22	.	.	PUNCT
elp-41635	16	1	that	that	PRON
elp-41635	16	2	is	be	AUX
elp-41635	16	3	to	to	PART
elp-41635	16	4	say	say	VERB
elp-41635	16	5	,	,	PUNCT
elp-41635	16	6	when	when	SCONJ
elp-41635	16	7	a	a	DET
elp-41635	16	8	company	company	NOUN
elp-41635	16	9	’s	’s	PART
elp-41635	16	10	profits	profit	NOUN
elp-41635	16	11	are	be	AUX
elp-41635	16	12	decreasing	decrease	VERB
elp-41635	16	13	,	,	PUNCT
elp-41635	16	14	with	with	ADP
elp-41635	16	15	high	high	ADJ
elp-41635	16	16	debt	debt	NOUN
elp-41635	16	17	and	and	CCONJ
elp-41635	16	18	slow	slow	ADJ
elp-41635	16	19	profit	profit	NOUN
elp-41635	16	20	growth	growth	NOUN
elp-41635	16	21	,	,	PUNCT
elp-41635	16	22	the	the	DET
elp-41635	16	23	company	company	NOUN
elp-41635	16	24	is	be	AUX
elp-41635	16	25	more	more	ADV
elp-41635	16	26	likely	likely	ADJ
elp-41635	16	27	to	to	PART
elp-41635	16	28	engage	engage	VERB
elp-41635	16	29	in	in	ADP
elp-41635	16	30	financial	financial	ADJ
elp-41635	16	31	fraud	fraud	NOUN
elp-41635	16	32	.	.	PUNCT
elp-41635	17	1	in	in	ADP
elp-41635	17	2	today	today	NOUN
elp-41635	17	3	’s	’s	PART
elp-41635	17	4	various	various	ADJ
elp-41635	17	5	entertainment	entertainment	NOUN
elp-41635	17	6	companies	company	NOUN
elp-41635	17	7	,	,	PUNCT
elp-41635	17	8	due	due	ADP
elp-41635	17	9	to	to	ADP
elp-41635	17	10	the	the	DET
elp-41635	17	11	rapid	rapid	ADJ
elp-41635	17	12	development	development	NOUN
elp-41635	17	13	of	of	ADP
elp-41635	17	14	acg	acg	PROPN
elp-41635	17	15	and	and	CCONJ
elp-41635	17	16	fan	fan	NOUN
elp-41635	17	17	culture	culture	NOUN
elp-41635	17	18	in	in	ADP
elp-41635	17	19	previous	previous	ADJ
elp-41635	17	20	years	year	NOUN
elp-41635	17	21	,	,	PUNCT
elp-41635	17	22	the	the	DET
elp-41635	17	23	market	market	NOUN
elp-41635	17	24	has	have	AUX
elp-41635	17	25	become	become	VERB
elp-41635	17	26	overheated	overheat	VERB
elp-41635	17	27	,	,	PUNCT
elp-41635	17	28	and	and	CCONJ
elp-41635	17	29	many	many	ADJ
elp-41635	17	30	large	large	ADJ
elp-41635	17	31	and	and	CCONJ
elp-41635	17	32	small	small	ADJ
elp-41635	17	33	entertainment	entertainment	NOUN
elp-41635	17	34	companies	company	NOUN
elp-41635	17	35	have	have	AUX
elp-41635	17	36	been	be	AUX
elp-41635	17	37	established	establish	VERB
elp-41635	17	38	in	in	ADP
elp-41635	17	39	recent	recent	ADJ
elp-41635	17	40	years	year	NOUN
elp-41635	17	41	,	,	PUNCT
elp-41635	17	42	resulting	result	VERB
elp-41635	17	43	in	in	ADP
elp-41635	17	44	fierce	fierce	ADJ
elp-41635	17	45	market	market	NOUN
elp-41635	17	46	competition	competition	NOUN
elp-41635	17	47	and	and	CCONJ
elp-41635	17	48	a	a	DET
elp-41635	17	49	significant	significant	ADJ
elp-41635	17	50	decline	decline	NOUN
elp-41635	17	51	in	in	ADP
elp-41635	17	52	profitability	profitability	NOUN
elp-41635	17	53	.	.	PUNCT
elp-41635	18	1	to	to	PART
elp-41635	18	2	win	win	VERB
elp-41635	18	3	the	the	DET
elp-41635	18	4	trust	trust	NOUN
elp-41635	18	5	of	of	ADP
elp-41635	18	6	creditors	creditor	NOUN
elp-41635	18	7	,	,	PUNCT
elp-41635	18	8	sometimes	sometimes	ADV
elp-41635	18	9	to	to	PART
elp-41635	18	10	make	make	VERB
elp-41635	18	11	the	the	DET
elp-41635	18	12	accounts	account	NOUN
elp-41635	18	13	look	look	VERB
elp-41635	18	14	good	good	ADJ
elp-41635	18	15	,	,	PUNCT
elp-41635	18	16	they	they	PRON
elp-41635	18	17	will	will	AUX
elp-41635	18	18	reduce	reduce	VERB
elp-41635	18	19	the	the	DET
elp-41635	18	20	quality	quality	NOUN
elp-41635	18	21	of	of	ADP
elp-41635	18	22	assets	asset	NOUN
elp-41635	18	23	to	to	PART
elp-41635	18	24	increase	increase	VERB
elp-41635	18	25	the	the	DET
elp-41635	18	26	amount	amount	NOUN
elp-41635	18	27	of	of	ADP
elp-41635	18	28	assets	asset	NOUN
elp-41635	18	29	on	on	ADP
elp-41635	18	30	the	the	DET
elp-41635	18	31	books	book	NOUN
elp-41635	18	32	.	.	PUNCT
elp-41635	19	1	that	that	PRON
elp-41635	19	2	is	be	AUX
elp-41635	19	3	to	to	PART
elp-41635	19	4	say	say	VERB
elp-41635	19	5	,	,	PUNCT
elp-41635	19	6	companies	company	NOUN
elp-41635	19	7	with	with	ADP
elp-41635	19	8	high	high	ADJ
elp-41635	19	9	leverage	leverage	NOUN
elp-41635	19	10	risk	risk	NOUN
elp-41635	19	11	and	and	CCONJ
elp-41635	19	12	low	low	ADJ
elp-41635	19	13	asset	asset	NOUN
elp-41635	19	14	quality	quality	NOUN
elp-41635	19	15	are	be	AUX
elp-41635	19	16	more	more	ADV
elp-41635	19	17	likely	likely	ADJ
elp-41635	19	18	to	to	PART
elp-41635	19	19	have	have	VERB
elp-41635	19	20	financial	financial	ADJ
elp-41635	19	21	fraud	fraud	NOUN
elp-41635	19	22	.	.	PUNCT
elp-41635	20	1	for	for	ADP
elp-41635	20	2	example	example	NOUN
elp-41635	20	3	,	,	PUNCT
elp-41635	20	4	many	many	ADJ
elp-41635	20	5	entertainment	entertainment	NOUN
elp-41635	20	6	companies	company	NOUN
elp-41635	20	7	nowadays	nowadays	ADV
elp-41635	20	8	,	,	PUNCT
elp-41635	20	9	due	due	ADP
elp-41635	20	10	to	to	ADP
elp-41635	20	11	the	the	DET
elp-41635	20	12	generalization	generalization	NOUN
elp-41635	20	13	of	of	ADP
elp-41635	20	14	entertainment	entertainment	NOUN
elp-41635	20	15	,	,	PUNCT
elp-41635	20	16	have	have	AUX
elp-41635	20	17	expanded	expand	VERB
elp-41635	20	18	the	the	DET
elp-41635	20	19	scope	scope	NOUN
elp-41635	20	20	of	of	ADP
elp-41635	20	21	their	their	PRON
elp-41635	20	22	main	main	ADJ
elp-41635	20	23	business	business	NOUN
elp-41635	20	24	operations	operation	NOUN
elp-41635	20	25	,	,	PUNCT
elp-41635	20	26	and	and	CCONJ
elp-41635	20	27	their	their	PRON
elp-41635	20	28	current	current	ADJ
elp-41635	20	29	ratio	ratio	NOUN
elp-41635	20	30	and	and	CCONJ
elp-41635	20	31	quick	quick	ADJ
elp-41635	20	32	ratio	ratio	NOUN
elp-41635	20	33	are	be	AUX
elp-41635	20	34	far	far	ADV
elp-41635	20	35	from	from	ADP
elp-41635	20	36	excellent	excellent	ADJ
elp-41635	20	37	.	.	PUNCT
elp-41635	21	1	in	in	ADP
elp-41635	21	2	this	this	DET
elp-41635	21	3	case	case	NOUN
elp-41635	21	4	,	,	PUNCT
elp-41635	21	5	to	to	PART
elp-41635	21	6	win	win	VERB
elp-41635	21	7	the	the	DET
elp-41635	21	8	favor	favor	NOUN
elp-41635	21	9	of	of	ADP
elp-41635	21	10	capital	capital	NOUN
elp-41635	21	11	,	,	PUNCT
elp-41635	21	12	to	to	PART
elp-41635	21	13	achieve	achieve	VERB
elp-41635	21	14	the	the	DET
elp-41635	21	15	purpose	purpose	NOUN
elp-41635	21	16	of	of	ADP
elp-41635	21	17	listing	list	VERB
elp-41635	21	18	or	or	CCONJ
elp-41635	21	19	not	not	PART
elp-41635	21	20	being	be	AUX
elp-41635	21	21	delisted	delist	VERB
elp-41635	21	22	,	,	PUNCT
elp-41635	21	23	these	these	DET
elp-41635	21	24	entertainment	entertainment	NOUN
elp-41635	21	25	companies	company	NOUN
elp-41635	21	26	are	be	AUX
elp-41635	21	27	at	at	ADP
elp-41635	21	28	risk	risk	NOUN
elp-41635	21	29	of	of	ADP
elp-41635	21	30	financial	financial	ADJ
elp-41635	21	31	fraud	fraud	NOUN
elp-41635	21	32	.	.	PUNCT
elp-41635	22	1	the	the	DET
elp-41635	22	2	accounts	account	NOUN
elp-41635	22	3	receivable	receivable	ADJ
elp-41635	22	4	turnover	turnover	NOUN
elp-41635	22	5	rate	rate	NOUN
elp-41635	22	6	is	be	AUX
elp-41635	22	7	a	a	DET
elp-41635	22	8	key	key	ADJ
elp-41635	22	9	data	data	NOUN
elp-41635	22	10	point	point	NOUN
elp-41635	22	11	.	.	PUNCT
elp-41635	23	1	if	if	SCONJ
elp-41635	23	2	a	a	DET
elp-41635	23	3	listed	list	VERB
elp-41635	23	4	company	company	NOUN
elp-41635	23	5	’s	’s	PART
elp-41635	23	6	assets	asset	NOUN
elp-41635	23	7	are	be	AUX
elp-41635	23	8	mostly	mostly	ADV
elp-41635	23	9	composed	compose	VERB
elp-41635	23	10	of	of	ADP
elp-41635	23	11	accounts	account	NOUN
elp-41635	23	12	receivable	receivable	ADJ
elp-41635	23	13	,	,	PUNCT
elp-41635	23	14	it	it	PRON
elp-41635	23	15	is	be	AUX
elp-41635	23	16	necessary	necessary	ADJ
elp-41635	23	17	to	to	PART
elp-41635	23	18	consider	consider	VERB
elp-41635	23	19	whether	whether	SCONJ
elp-41635	23	20	these	these	DET
elp-41635	23	21	accounts	account	NOUN
elp-41635	23	22	receivable	receivable	ADJ
elp-41635	23	23	are	be	AUX
elp-41635	23	24	related	relate	VERB
elp-41635	23	25	to	to	ADP
elp-41635	23	26	related	relate	VERB
elp-41635	23	27	party	party	NOUN
elp-41635	23	28	transactions	transaction	NOUN
elp-41635	23	29	.	.	PUNCT
elp-41635	24	1	that	that	PRON
elp-41635	24	2	is	be	AUX
elp-41635	24	3	to	to	PART
elp-41635	24	4	say	say	VERB
elp-41635	24	5	,	,	PUNCT
elp-41635	24	6	when	when	SCONJ
elp-41635	24	7	a	a	DET
elp-41635	24	8	listed	list	VERB
elp-41635	24	9	company	company	NOUN
elp-41635	24	10	has	have	VERB
elp-41635	24	11	too	too	ADV
elp-41635	24	12	many	many	ADJ
elp-41635	24	13	accounts	account	NOUN
elp-41635	24	14	receivable	receivable	ADJ
elp-41635	24	15	,	,	PUNCT
elp-41635	24	16	the	the	DET
elp-41635	24	17	possibility	possibility	NOUN
elp-41635	24	18	of	of	ADP
elp-41635	24	19	financial	financial	ADJ
elp-41635	24	20	fraud	fraud	NOUN
elp-41635	24	21	is	be	AUX
elp-41635	24	22	greater	great	ADJ
elp-41635	24	23	.	.	PUNCT
elp-41635	25	1	many	many	ADJ
elp-41635	25	2	entertainment	entertainment	NOUN
elp-41635	25	3	companies	company	NOUN
elp-41635	25	4	have	have	VERB
elp-41635	25	5	the	the	DET
elp-41635	25	6	business	business	NOUN
elp-41635	25	7	of	of	ADP
elp-41635	25	8	selling	sell	VERB
elp-41635	25	9	some	some	DET
elp-41635	25	10	figures	figure	NOUN
elp-41635	25	11	or	or	CCONJ
elp-41635	25	12	toys	toy	NOUN
elp-41635	25	13	,	,	PUNCT
elp-41635	25	14	and	and	CCONJ
elp-41635	25	15	in	in	ADP
elp-41635	25	16	the	the	DET
elp-41635	25	17	entire	entire	ADJ
elp-41635	25	18	animation	animation	NOUN
elp-41635	25	19	industry	industry	NOUN
elp-41635	25	20	chain	chain	NOUN
elp-41635	25	21	,	,	PUNCT
elp-41635	25	22	the	the	DET
elp-41635	25	23	production	production	NOUN
elp-41635	25	24	and	and	CCONJ
elp-41635	25	25	sales	sale	NOUN
elp-41635	25	26	of	of	ADP
elp-41635	25	27	figures	figure	NOUN
elp-41635	25	28	and	and	CCONJ
elp-41635	25	29	toys	toy	NOUN
elp-41635	25	30	are	be	AUX
elp-41635	25	31	the	the	DET
elp-41635	25	32	main	main	ADJ
elp-41635	25	33	source	source	NOUN
elp-41635	25	34	of	of	ADP
elp-41635	25	35	profit	profit	NOUN
elp-41635	25	36	for	for	ADP
elp-41635	25	37	domestic	domestic	ADJ
elp-41635	25	38	entertainment	entertainment	NOUN
elp-41635	25	39	companies	company	NOUN
elp-41635	25	40	.	.	PUNCT
elp-41635	26	1	the	the	DET
elp-41635	26	2	sale	sale	NOUN
elp-41635	26	3	of	of	ADP
elp-41635	26	4	figures	figure	NOUN
elp-41635	26	5	has	have	VERB
elp-41635	26	6	uncertainty	uncertainty	NOUN
elp-41635	26	7	.	.	PUNCT
elp-41635	27	1	when	when	SCONJ
elp-41635	27	2	the	the	DET
elp-41635	27	3	animation	animation	NOUN
elp-41635	27	4	characters	character	NOUN
elp-41635	27	5	are	be	AUX
elp-41635	27	6	not	not	PART
elp-41635	27	7	popular	popular	ADJ
elp-41635	27	8	or	or	CCONJ
elp-41635	27	9	are	be	AUX
elp-41635	27	10	boycotted	boycott	VERB
elp-41635	27	11	,	,	PUNCT
elp-41635	27	12	it	it	PRON
elp-41635	27	13	is	be	AUX
elp-41635	27	14	possible	possible	ADJ
elp-41635	27	15	to	to	PART
elp-41635	27	16	commit	commit	VERB
elp-41635	27	17	fraud	fraud	NOUN
elp-41635	27	18	by	by	ADP
elp-41635	27	19	increasing	increase	VERB
elp-41635	27	20	accounts	account	NOUN
elp-41635	27	21	receivable	receivable	ADJ
elp-41635	27	22	to	to	PART
elp-41635	27	23	increase	increase	VERB
elp-41635	27	24	revenue	revenue	NOUN
elp-41635	27	25	and	and	CCONJ
elp-41635	27	26	profits	profit	NOUN
elp-41635	27	27	.	.	PUNCT
elp-41635	28	1	in	in	ADP
elp-41635	28	2	summary	summary	NOUN
elp-41635	28	3	,	,	PUNCT
elp-41635	28	4	there	there	PRON
elp-41635	28	5	are	be	VERB
elp-41635	28	6	many	many	ADJ
elp-41635	28	7	traces	trace	NOUN
elp-41635	28	8	to	to	PART
elp-41635	28	9	follow	follow	VERB
elp-41635	28	10	when	when	SCONJ
elp-41635	28	11	judging	judge	VERB
elp-41635	28	12	whether	whether	SCONJ
elp-41635	28	13	a	a	DET
elp-41635	28	14	company	company	NOUN
elp-41635	28	15	has	have	VERB
elp-41635	28	16	financial	financial	ADJ
elp-41635	28	17	fraud	fraud	NOUN
elp-41635	28	18	.	.	PUNCT
elp-41635	29	1	when	when	SCONJ
elp-41635	29	2	conducting	conduct	VERB
elp-41635	29	3	external	external	ADJ
elp-41635	29	4	audits	audit	NOUN
elp-41635	29	5	,	,	PUNCT
elp-41635	29	6	it	it	PRON
elp-41635	29	7	is	be	AUX
elp-41635	29	8	necessary	necessary	ADJ
elp-41635	29	9	to	to	PART
elp-41635	29	10	pay	pay	VERB
elp-41635	29	11	attention	attention	NOUN
elp-41635	29	12	not	not	PART
elp-41635	29	13	only	only	ADV
elp-41635	29	14	to	to	ADP
elp-41635	29	15	the	the	DET
elp-41635	29	16	data	datum	NOUN
elp-41635	29	17	on	on	ADP
elp-41635	29	18	the	the	DET
elp-41635	29	19	financial	financial	ADJ
elp-41635	29	20	statements	statement	NOUN
elp-41635	29	21	but	but	CCONJ
elp-41635	29	22	also	also	ADV
elp-41635	29	23	to	to	ADP
elp-41635	29	24	the	the	DET
elp-41635	29	25	financial	financial	ADJ
elp-41635	29	26	ratios	ratio	NOUN
elp-41635	29	27	related	relate	VERB
elp-41635	29	28	to	to	ADP
elp-41635	29	29	profitability	profitability	NOUN
elp-41635	29	30	,	,	PUNCT
elp-41635	29	31	solvency	solvency	NOUN
elp-41635	29	32	,	,	PUNCT
elp-41635	29	33	and	and	CCONJ
elp-41635	29	34	asset	asset	NOUN
elp-41635	29	35	operation	operation	NOUN
elp-41635	29	36	.	.	PUNCT
elp-41635	30	1	comparing	compare	VERB
elp-41635	30	2	these	these	DET
elp-41635	30	3	ratios	ratio	NOUN
elp-41635	30	4	with	with	ADP
elp-41635	30	5	those	those	PRON
elp-41635	30	6	of	of	ADP
elp-41635	30	7	companies	company	NOUN
elp-41635	30	8	in	in	ADP
elp-41635	30	9	the	the	DET
elp-41635	30	10	same	same	ADJ
elp-41635	30	11	industry	industry	NOUN
elp-41635	30	12	or	or	CCONJ
elp-41635	30	13	of	of	ADP
elp-41635	30	14	the	the	DET
elp-41635	30	15	same	same	ADJ
elp-41635	30	16	size	size	NOUN
elp-41635	30	17	,	,	PUNCT
elp-41635	30	18	if	if	SCONJ
elp-41635	30	19	there	there	PRON
elp-41635	30	20	is	be	VERB
elp-41635	30	21	a	a	DET
elp-41635	30	22	significant	significant	ADJ
elp-41635	30	23	gap	gap	NOUN
elp-41635	30	24	,	,	PUNCT
elp-41635	30	25	it	it	PRON
elp-41635	30	26	is	be	AUX
elp-41635	30	27	necessary	necessary	ADJ
elp-41635	30	28	to	to	PART
elp-41635	30	29	pay	pay	VERB
elp-41635	30	30	more	more	ADJ
elp-41635	30	31	attention	attention	NOUN
elp-41635	30	32	to	to	ADP
elp-41635	30	33	whether	whether	SCONJ
elp-41635	30	34	the	the	DET
elp-41635	30	35	listed	list	VERB
elp-41635	30	36	company	company	NOUN
elp-41635	30	37	has	have	AUX
elp-41635	30	38	engaged	engage	VERB
elp-41635	30	39	in	in	ADP
elp-41635	30	40	financial	financial	ADJ
elp-41635	30	41	fraud	fraud	NOUN
elp-41635	30	42	.	.	PUNCT
elp-41635	31	1	2	2	X
elp-41635	31	2	.	.	NUM
elp-41635	31	3	means	mean	NOUN
elp-41635	31	4	of	of	ADP
elp-41635	31	5	financial	financial	ADJ
elp-41635	31	6	fraud	fraud	NOUN
elp-41635	31	7	by	by	ADP
elp-41635	31	8	listed	list	VERB
elp-41635	31	9	companies	company	NOUN
elp-41635	31	10	2.1	2.1	NUM
elp-41635	31	11	fraud	fraud	NOUN
elp-41635	31	12	through	through	ADP
elp-41635	31	13	fictitious	fictitious	ADJ
elp-41635	31	14	business	business	NOUN
elp-41635	31	15	by	by	ADP
elp-41635	31	16	fabricating	fabricate	VERB
elp-41635	31	17	sales	sale	NOUN
elp-41635	31	18	business	business	NOUN
elp-41635	31	19	,	,	PUNCT
elp-41635	31	20	fictitious	fictitious	ADJ
elp-41635	31	21	sales	sale	NOUN
elp-41635	31	22	contracts	contract	NOUN
elp-41635	31	23	,	,	PUNCT
elp-41635	31	24	and	and	CCONJ
elp-41635	31	25	issuing	issue	VERB
elp-41635	31	26	false	false	ADJ
elp-41635	31	27	invoices	invoice	NOUN
elp-41635	31	28	to	to	PART
elp-41635	31	29	commit	commit	VERB
elp-41635	31	30	fraud	fraud	NOUN
elp-41635	31	31	.	.	PUNCT
elp-41635	32	1	by	by	ADP
elp-41635	32	2	fabricating	fabricate	VERB
elp-41635	32	3	sales	sale	NOUN
elp-41635	32	4	business	business	NOUN
elp-41635	32	5	,	,	PUNCT
elp-41635	32	6	listed	list	VERB
elp-41635	32	7	companies	company	NOUN
elp-41635	32	8	can	can	AUX
elp-41635	32	9	inflate	inflate	VERB
elp-41635	32	10	sales	sale	NOUN
elp-41635	32	11	revenue	revenue	NOUN
elp-41635	32	12	,	,	PUNCT
elp-41635	32	13	thereby	thereby	ADV
elp-41635	32	14	achieving	achieve	VERB
elp-41635	32	15	the	the	DET
elp-41635	32	16	purpose	purpose	NOUN
elp-41635	32	17	of	of	ADP
elp-41635	32	18	fabricating	fabricate	VERB
elp-41635	32	19	revenue	revenue	NOUN
elp-41635	32	20	.	.	PUNCT
elp-41635	33	1	since	since	SCONJ
elp-41635	33	2	the	the	DET
elp-41635	33	3	net	net	ADJ
elp-41635	33	4	profit	profit	NOUN
elp-41635	33	5	obtained	obtain	VERB
elp-41635	33	6	by	by	ADP
elp-41635	33	7	an	an	DET
elp-41635	33	8	enterprise	enterprise	NOUN
elp-41635	33	9	can	can	AUX
elp-41635	33	10	be	be	AUX
elp-41635	33	11	reflected	reflect	VERB
elp-41635	33	12	through	through	ADP
elp-41635	33	13	the	the	DET
elp-41635	33	14	net	net	ADJ
elp-41635	33	15	profit	profit	NOUN
elp-41635	33	16	margin	margin	NOUN
elp-41635	33	17	of	of	ADP
elp-41635	33	18	operating	operate	VERB
elp-41635	33	19	income	income	NOUN
elp-41635	33	20	,	,	PUNCT
elp-41635	33	21	when	when	SCONJ
elp-41635	33	22	the	the	DET
elp-41635	33	23	net	net	ADJ
elp-41635	33	24	profit	profit	NOUN
elp-41635	33	25	is	be	AUX
elp-41635	33	26	low	low	ADJ
elp-41635	33	27	or	or	CCONJ
elp-41635	33	28	the	the	DET
elp-41635	33	29	operating	operate	VERB
elp-41635	33	30	income	income	NOUN
elp-41635	33	31	is	be	AUX
elp-41635	33	32	relatively	relatively	ADV
elp-41635	33	33	high	high	ADJ
elp-41635	33	34	,	,	PUNCT
elp-41635	33	35	there	there	PRON
elp-41635	33	36	is	be	VERB
elp-41635	33	37	a	a	DET
elp-41635	33	38	possibility	possibility	NOUN
elp-41635	33	39	of	of	ADP
elp-41635	33	40	inflating	inflate	VERB
elp-41635	33	41	sales	sale	NOUN
elp-41635	33	42	revenue	revenue	NOUN
elp-41635	33	43	.	.	PUNCT
elp-41635	34	1	however	however	ADV
elp-41635	34	2	,	,	PUNCT
elp-41635	34	3	after	after	ADP
elp-41635	34	4	fabricating	fabricate	VERB
elp-41635	34	5	sales	sale	NOUN
elp-41635	34	6	business	business	NOUN
elp-41635	34	7	,	,	PUNCT
elp-41635	34	8	the	the	DET
elp-41635	34	9	corresponding	correspond	VERB
elp-41635	34	10	bank	bank	NOUN
elp-41635	34	11	deposits	deposit	NOUN
elp-41635	34	12	or	or	CCONJ
elp-41635	34	13	accounts	account	VERB
elp-41635	34	14	receivable	receivable	ADJ
elp-41635	34	15	should	should	AUX
elp-41635	34	16	also	also	ADV
elp-41635	34	17	change	change	VERB
elp-41635	34	18	.	.	PUNCT
elp-41635	35	1	when	when	SCONJ
elp-41635	35	2	recording	recording	NOUN
elp-41635	35	3	bank	bank	NOUN
elp-41635	35	4	deposits	deposit	NOUN
elp-41635	35	5	,	,	PUNCT
elp-41635	35	6	www.scholink.org/ojs/index.php/elp	www.scholink.org/ojs/index.php/elp	NOUN
elp-41635	35	7	economics	economic	NOUN
elp-41635	35	8	,	,	PUNCT
elp-41635	35	9	law	law	NOUN
elp-41635	35	10	and	and	CCONJ
elp-41635	35	11	policy	policy	NOUN
elp-41635	35	12	vol	vol	NOUN
elp-41635	35	13	.	.	PUNCT
elp-41635	36	1	7	7	NUM
elp-41635	36	2	,	,	PUNCT
elp-41635	36	3	no	no	INTJ
elp-41635	36	4	.	.	NOUN
elp-41635	36	5	2	2	NUM
elp-41635	36	6	,	,	PUNCT
elp-41635	36	7	2024	2024	NUM
elp-41635	36	8	11	11	NUM
elp-41635	36	9	published	publish	VERB
elp-41635	36	10	by	by	ADP
elp-41635	36	11	scholink	scholink	PROPN
elp-41635	36	12	inc	inc	PROPN
elp-41635	36	13	.	.	PROPN
elp-41635	37	1	in	in	ADP
elp-41635	37	2	fact	fact	NOUN
elp-41635	37	3	,	,	PUNCT
elp-41635	37	4	this	this	DET
elp-41635	37	5	money	money	NOUN
elp-41635	37	6	has	have	AUX
elp-41635	37	7	not	not	PART
elp-41635	37	8	been	be	AUX
elp-41635	37	9	received	receive	VERB
elp-41635	37	10	.	.	PUNCT
elp-41635	38	1	in	in	ADP
elp-41635	38	2	order	order	NOUN
elp-41635	38	3	to	to	PART
elp-41635	38	4	make	make	VERB
elp-41635	38	5	the	the	DET
elp-41635	38	6	accounts	account	NOUN
elp-41635	38	7	look	look	VERB
elp-41635	38	8	normal	normal	ADJ
elp-41635	38	9	,	,	PUNCT
elp-41635	38	10	it	it	PRON
elp-41635	38	11	is	be	AUX
elp-41635	38	12	also	also	ADV
elp-41635	38	13	necessary	necessary	ADJ
elp-41635	38	14	to	to	PART
elp-41635	38	15	increase	increase	VERB
elp-41635	38	16	some	some	DET
elp-41635	38	17	expenditure	expenditure	NOUN
elp-41635	38	18	items	item	NOUN
elp-41635	38	19	,	,	PUNCT
elp-41635	38	20	such	such	ADJ
elp-41635	38	21	as	as	ADP
elp-41635	38	22	procurement	procurement	NOUN
elp-41635	38	23	business	business	NOUN
elp-41635	38	24	.	.	PUNCT
elp-41635	39	1	in	in	ADP
elp-41635	39	2	addition	addition	NOUN
elp-41635	39	3	,	,	PUNCT
elp-41635	39	4	in	in	ADP
elp-41635	39	5	manufacturing	manufacturing	NOUN
elp-41635	39	6	enterprises	enterprise	NOUN
elp-41635	39	7	,	,	PUNCT
elp-41635	39	8	the	the	DET
elp-41635	39	9	subject	subject	NOUN
elp-41635	39	10	of	of	ADP
elp-41635	39	11	inventory	inventory	NOUN
elp-41635	39	12	should	should	AUX
elp-41635	39	13	also	also	ADV
elp-41635	39	14	change	change	VERB
elp-41635	39	15	accordingly	accordingly	ADV
elp-41635	39	16	.	.	PUNCT
elp-41635	40	1	when	when	SCONJ
elp-41635	40	2	the	the	DET
elp-41635	40	3	enterprise	enterprise	NOUN
elp-41635	40	4	’s	’s	PART
elp-41635	40	5	inventory	inventory	NOUN
elp-41635	40	6	can	can	AUX
elp-41635	40	7	not	not	PART
elp-41635	40	8	form	form	VERB
elp-41635	40	9	a	a	DET
elp-41635	40	10	counter	counter	ADJ
elp-41635	40	11	price	price	NOUN
elp-41635	40	12	with	with	ADP
elp-41635	40	13	the	the	DET
elp-41635	40	14	payment	payment	NOUN
elp-41635	40	15	of	of	ADP
elp-41635	40	16	fictitious	fictitious	ADJ
elp-41635	40	17	sales	sale	NOUN
elp-41635	40	18	business	business	NOUN
elp-41635	40	19	,	,	PUNCT
elp-41635	40	20	production	production	NOUN
elp-41635	40	21	costs	cost	NOUN
elp-41635	40	22	should	should	AUX
elp-41635	40	23	also	also	ADV
elp-41635	40	24	change	change	VERB
elp-41635	40	25	.	.	PUNCT
elp-41635	41	1	in	in	ADP
elp-41635	41	2	some	some	DET
elp-41635	41	3	media	medium	NOUN
elp-41635	41	4	industries	industry	NOUN
elp-41635	41	5	,	,	PUNCT
elp-41635	41	6	film	film	NOUN
elp-41635	41	7	and	and	CCONJ
elp-41635	41	8	television	television	NOUN
elp-41635	41	9	industries	industry	NOUN
elp-41635	41	10	,	,	PUNCT
elp-41635	41	11	and	and	CCONJ
elp-41635	41	12	other	other	ADJ
elp-41635	41	13	light	light	ADJ
elp-41635	41	14	asset	asset	NOUN
elp-41635	41	15	industries	industry	NOUN
elp-41635	41	16	,	,	PUNCT
elp-41635	41	17	due	due	ADP
elp-41635	41	18	to	to	ADP
elp-41635	41	19	the	the	DET
elp-41635	41	20	different	different	ADJ
elp-41635	41	21	nature	nature	NOUN
elp-41635	41	22	of	of	ADP
elp-41635	41	23	the	the	DET
elp-41635	41	24	industry	industry	NOUN
elp-41635	41	25	,	,	PUNCT
elp-41635	41	26	a	a	DET
elp-41635	41	27	project	project	NOUN
elp-41635	41	28	can	can	AUX
elp-41635	41	29	bring	bring	VERB
elp-41635	41	30	a	a	DET
elp-41635	41	31	lot	lot	NOUN
elp-41635	41	32	of	of	ADP
elp-41635	41	33	profit	profit	NOUN
elp-41635	41	34	to	to	ADP
elp-41635	41	35	the	the	DET
elp-41635	41	36	company	company	NOUN
elp-41635	41	37	.	.	PUNCT
elp-41635	42	1	at	at	ADP
elp-41635	42	2	this	this	DET
elp-41635	42	3	time	time	NOUN
elp-41635	42	4	,	,	PUNCT
elp-41635	42	5	in	in	ADP
elp-41635	42	6	order	order	NOUN
elp-41635	42	7	to	to	PART
elp-41635	42	8	avoid	avoid	VERB
elp-41635	42	9	taxes	taxis	NOUN
elp-41635	42	10	,	,	PUNCT
elp-41635	42	11	enterprises	enterprise	NOUN
elp-41635	42	12	are	be	AUX
elp-41635	42	13	very	very	ADV
elp-41635	42	14	likely	likely	ADJ
elp-41635	42	15	to	to	PART
elp-41635	42	16	commit	commit	VERB
elp-41635	42	17	financial	financial	ADJ
elp-41635	42	18	fraud	fraud	NOUN
elp-41635	42	19	to	to	PART
elp-41635	42	20	evade	evade	VERB
elp-41635	42	21	taxes	taxis	NOUN
elp-41635	42	22	.	.	PUNCT
elp-41635	43	1	2.2	2.2	NUM
elp-41635	43	2	fraud	fraud	NOUN
elp-41635	43	3	by	by	ADP
elp-41635	43	4	inflating	inflate	VERB
elp-41635	43	5	fixed	fixed	ADJ
elp-41635	43	6	assets	asset	NOUN
elp-41635	43	7	in	in	ADP
elp-41635	43	8	accounting	accounting	NOUN
elp-41635	43	9	,	,	PUNCT
elp-41635	43	10	the	the	DET
elp-41635	43	11	interest	interest	NOUN
elp-41635	43	12	on	on	ADP
elp-41635	43	13	liabilities	liability	NOUN
elp-41635	43	14	formed	form	VERB
elp-41635	43	15	for	for	ADP
elp-41635	43	16	the	the	DET
elp-41635	43	17	purchase	purchase	NOUN
elp-41635	43	18	or	or	CCONJ
elp-41635	43	19	construction	construction	NOUN
elp-41635	43	20	of	of	ADP
elp-41635	43	21	fixed	fix	VERB
elp-41635	43	22	assets	asset	NOUN
elp-41635	43	23	should	should	AUX
elp-41635	43	24	be	be	AUX
elp-41635	43	25	included	include	VERB
elp-41635	43	26	in	in	ADP
elp-41635	43	27	the	the	DET
elp-41635	43	28	cost	cost	NOUN
elp-41635	43	29	of	of	ADP
elp-41635	43	30	fixed	fix	VERB
elp-41635	43	31	assets	asset	NOUN
elp-41635	43	32	.	.	PUNCT
elp-41635	44	1	by	by	ADP
elp-41635	44	2	capitalizing	capitalize	VERB
elp-41635	44	3	expenses	expense	NOUN
elp-41635	44	4	that	that	PRON
elp-41635	44	5	should	should	AUX
elp-41635	44	6	be	be	AUX
elp-41635	44	7	expensed	expense	VERB
elp-41635	44	8	,	,	PUNCT
elp-41635	44	9	the	the	DET
elp-41635	44	10	company	company	NOUN
elp-41635	44	11	’s	’s	PART
elp-41635	44	12	profit	profit	NOUN
elp-41635	44	13	for	for	ADP
elp-41635	44	14	the	the	DET
elp-41635	44	15	year	year	NOUN
elp-41635	44	16	is	be	AUX
elp-41635	44	17	increased	increase	VERB
elp-41635	44	18	,	,	PUNCT
elp-41635	44	19	and	and	CCONJ
elp-41635	44	20	the	the	DET
elp-41635	44	21	expenses	expense	NOUN
elp-41635	44	22	that	that	PRON
elp-41635	44	23	should	should	AUX
elp-41635	44	24	be	be	AUX
elp-41635	44	25	expensed	expense	VERB
elp-41635	44	26	in	in	ADP
elp-41635	44	27	the	the	DET
elp-41635	44	28	current	current	ADJ
elp-41635	44	29	year	year	NOUN
elp-41635	44	30	are	be	AUX
elp-41635	44	31	deferred	defer	VERB
elp-41635	44	32	through	through	ADP
elp-41635	44	33	depreciation	depreciation	NOUN
elp-41635	44	34	to	to	ADP
elp-41635	44	35	the	the	DET
elp-41635	44	36	following	following	ADJ
elp-41635	44	37	years	year	NOUN
elp-41635	44	38	.	.	PUNCT
elp-41635	45	1	2.3	2.3	NUM
elp-41635	45	2	confirming	confirm	VERB
elp-41635	45	3	revenue	revenue	NOUN
elp-41635	45	4	in	in	ADP
elp-41635	45	5	advance	advance	NOUN
elp-41635	45	6	and	and	CCONJ
elp-41635	45	7	deferring	defer	VERB
elp-41635	45	8	the	the	DET
elp-41635	45	9	recognition	recognition	NOUN
elp-41635	45	10	of	of	ADP
elp-41635	45	11	expenses	expense	NOUN
elp-41635	45	12	the	the	DET
elp-41635	45	13	transaction	transaction	NOUN
elp-41635	45	14	is	be	AUX
elp-41635	45	15	considered	consider	VERB
elp-41635	45	16	complete	complete	ADJ
elp-41635	45	17	only	only	ADV
elp-41635	45	18	when	when	SCONJ
elp-41635	45	19	the	the	DET
elp-41635	45	20	ownership	ownership	NOUN
elp-41635	45	21	of	of	ADP
elp-41635	45	22	the	the	DET
elp-41635	45	23	goods	good	NOUN
elp-41635	45	24	is	be	AUX
elp-41635	45	25	completely	completely	ADV
elp-41635	45	26	transferred	transfer	VERB
elp-41635	45	27	.	.	PUNCT
elp-41635	46	1	sometimes	sometimes	ADV
elp-41635	46	2	some	some	DET
elp-41635	46	3	listed	list	VERB
elp-41635	46	4	companies	company	NOUN
elp-41635	46	5	will	will	AUX
elp-41635	46	6	confirm	confirm	VERB
elp-41635	46	7	revenue	revenue	NOUN
elp-41635	46	8	in	in	ADP
elp-41635	46	9	advance	advance	NOUN
elp-41635	46	10	,	,	PUNCT
elp-41635	46	11	even	even	ADV
elp-41635	46	12	if	if	SCONJ
elp-41635	46	13	the	the	DET
elp-41635	46	14	ownership	ownership	NOUN
elp-41635	46	15	of	of	ADP
elp-41635	46	16	the	the	DET
elp-41635	46	17	inventory	inventory	NOUN
elp-41635	46	18	has	have	AUX
elp-41635	46	19	not	not	PART
elp-41635	46	20	been	be	AUX
elp-41635	46	21	completely	completely	ADV
elp-41635	46	22	transferred	transfer	VERB
elp-41635	46	23	,	,	PUNCT
elp-41635	46	24	so	so	SCONJ
elp-41635	46	25	as	as	SCONJ
elp-41635	46	26	to	to	PART
elp-41635	46	27	increase	increase	VERB
elp-41635	46	28	profits	profit	NOUN
elp-41635	46	29	by	by	ADP
elp-41635	46	30	increasing	increase	VERB
elp-41635	46	31	income	income	NOUN
elp-41635	46	32	.	.	PUNCT
elp-41635	47	1	they	they	PRON
elp-41635	47	2	will	will	AUX
elp-41635	47	3	also	also	ADV
elp-41635	47	4	defer	defer	VERB
elp-41635	47	5	the	the	DET
elp-41635	47	6	recognition	recognition	NOUN
elp-41635	47	7	of	of	ADP
elp-41635	47	8	some	some	DET
elp-41635	47	9	expenses	expense	NOUN
elp-41635	47	10	that	that	PRON
elp-41635	47	11	should	should	AUX
elp-41635	47	12	be	be	AUX
elp-41635	47	13	recognized	recognize	VERB
elp-41635	47	14	in	in	ADP
elp-41635	47	15	the	the	DET
elp-41635	47	16	current	current	ADJ
elp-41635	47	17	period	period	NOUN
elp-41635	47	18	,	,	PUNCT
elp-41635	47	19	thereby	thereby	ADV
elp-41635	47	20	increasing	increase	VERB
elp-41635	47	21	profits	profit	NOUN
elp-41635	47	22	by	by	ADP
elp-41635	47	23	reducing	reduce	VERB
elp-41635	47	24	expenses	expense	NOUN
elp-41635	47	25	.	.	PUNCT
elp-41635	48	1	2.4	2.4	NUM
elp-41635	48	2	under	under	ADP
elp-41635	48	3	-	-	PUNCT
elp-41635	48	4	provision	provision	NOUN
elp-41635	48	5	or	or	CCONJ
elp-41635	48	6	non	non	ADJ
elp-41635	48	7	-	-	NOUN
elp-41635	48	8	provision	provision	NOUN
elp-41635	48	9	of	of	ADP
elp-41635	48	10	bad	bad	ADJ
elp-41635	48	11	debt	debt	NOUN
elp-41635	48	12	provisions	provision	NOUN
elp-41635	48	13	according	accord	VERB
elp-41635	48	14	to	to	ADP
elp-41635	48	15	the	the	DET
elp-41635	48	16	requirements	requirement	NOUN
elp-41635	48	17	of	of	ADP
elp-41635	48	18	accounting	accounting	NOUN
elp-41635	48	19	,	,	PUNCT
elp-41635	48	20	the	the	DET
elp-41635	48	21	bad	bad	ADJ
elp-41635	48	22	debt	debt	NOUN
elp-41635	48	23	provisions	provision	NOUN
elp-41635	48	24	made	make	VERB
elp-41635	48	25	in	in	ADP
elp-41635	48	26	this	this	DET
elp-41635	48	27	year	year	NOUN
elp-41635	48	28	should	should	AUX
elp-41635	48	29	be	be	AUX
elp-41635	48	30	directly	directly	ADV
elp-41635	48	31	offset	offset	VERB
elp-41635	48	32	against	against	ADP
elp-41635	48	33	profits	profit	NOUN
elp-41635	48	34	.	.	PUNCT
elp-41635	49	1	some	some	DET
elp-41635	49	2	listed	list	VERB
elp-41635	49	3	companies	company	NOUN
elp-41635	49	4	,	,	PUNCT
elp-41635	49	5	in	in	ADP
elp-41635	49	6	order	order	NOUN
elp-41635	49	7	not	not	PART
elp-41635	49	8	to	to	PART
elp-41635	49	9	make	make	VERB
elp-41635	49	10	profits	profit	NOUN
elp-41635	49	11	negative	negative	ADJ
elp-41635	49	12	,	,	PUNCT
elp-41635	49	13	will	will	AUX
elp-41635	49	14	under	under	ADP
elp-41635	49	15	-	-	PUNCT
elp-41635	49	16	provision	provision	NOUN
elp-41635	49	17	or	or	CCONJ
elp-41635	49	18	even	even	ADV
elp-41635	49	19	not	not	PART
elp-41635	49	20	provide	provide	VERB
elp-41635	49	21	bad	bad	ADJ
elp-41635	49	22	debt	debt	NOUN
elp-41635	49	23	provisions	provision	NOUN
elp-41635	49	24	,	,	PUNCT
elp-41635	49	25	which	which	PRON
elp-41635	49	26	will	will	AUX
elp-41635	49	27	make	make	VERB
elp-41635	49	28	profits	profit	NOUN
elp-41635	49	29	artificially	artificially	ADV
elp-41635	49	30	high	high	ADJ
elp-41635	49	31	,	,	PUNCT
elp-41635	49	32	thereby	thereby	ADV
elp-41635	49	33	achieving	achieve	VERB
elp-41635	49	34	the	the	DET
elp-41635	49	35	company	company	NOUN
elp-41635	49	36	’s	’s	PART
elp-41635	49	37	goals	goal	NOUN
elp-41635	49	38	.	.	PUNCT
elp-41635	50	1	2.5	2.5	NUM
elp-41635	50	2	related	relate	VERB
elp-41635	50	3	party	party	NOUN
elp-41635	50	4	transactions	transaction	NOUN
elp-41635	50	5	most	most	ADV
elp-41635	50	6	listed	list	VERB
elp-41635	50	7	companies	company	NOUN
elp-41635	50	8	will	will	AUX
elp-41635	50	9	sign	sign	VERB
elp-41635	50	10	fictitious	fictitious	ADJ
elp-41635	50	11	contracts	contract	NOUN
elp-41635	50	12	with	with	ADP
elp-41635	50	13	their	their	PRON
elp-41635	50	14	related	related	ADJ
elp-41635	50	15	companies	company	NOUN
elp-41635	50	16	.	.	PUNCT
elp-41635	51	1	these	these	DET
elp-41635	51	2	contracts	contract	NOUN
elp-41635	51	3	are	be	AUX
elp-41635	51	4	usually	usually	ADV
elp-41635	51	5	not	not	PART
elp-41635	51	6	signed	sign	VERB
elp-41635	51	7	at	at	ADP
elp-41635	51	8	market	market	NOUN
elp-41635	51	9	prices	price	NOUN
elp-41635	51	10	,	,	PUNCT
elp-41635	51	11	in	in	ADP
elp-41635	51	12	order	order	NOUN
elp-41635	51	13	to	to	PART
elp-41635	51	14	transfer	transfer	VERB
elp-41635	51	15	profits	profit	NOUN
elp-41635	51	16	to	to	ADP
elp-41635	51	17	the	the	DET
elp-41635	51	18	places	place	NOUN
elp-41635	51	19	they	they	PRON
elp-41635	51	20	want	want	VERB
elp-41635	51	21	to	to	PART
elp-41635	51	22	transfer	transfer	VERB
elp-41635	51	23	,	,	PUNCT
elp-41635	51	24	by	by	ADP
elp-41635	51	25	under	under	ADV
elp-41635	51	26	-	-	PUNCT
elp-41635	51	27	recording	recording	NOUN
elp-41635	51	28	or	or	CCONJ
elp-41635	51	29	concealing	conceal	VERB
elp-41635	51	30	accounts	account	NOUN
elp-41635	51	31	payable	payable	ADJ
elp-41635	51	32	to	to	PART
elp-41635	51	33	increase	increase	VERB
elp-41635	51	34	profits	profit	NOUN
elp-41635	51	35	.	.	PUNCT
elp-41635	52	1	at	at	ADP
elp-41635	52	2	the	the	DET
elp-41635	52	3	same	same	ADJ
elp-41635	52	4	time	time	NOUN
elp-41635	52	5	,	,	PUNCT
elp-41635	52	6	related	related	ADJ
elp-41635	52	7	parties	party	NOUN
elp-41635	52	8	will	will	AUX
elp-41635	52	9	also	also	ADV
elp-41635	52	10	cooperate	cooperate	VERB
elp-41635	52	11	to	to	PART
elp-41635	52	12	implement	implement	VERB
elp-41635	52	13	this	this	DET
elp-41635	52	14	non	non	ADJ
elp-41635	52	15	-	-	ADJ
elp-41635	52	16	existent	existent	ADJ
elp-41635	52	17	transaction	transaction	NOUN
elp-41635	52	18	.	.	PUNCT
elp-41635	53	1	this	this	DET
elp-41635	53	2	method	method	NOUN
elp-41635	53	3	is	be	AUX
elp-41635	53	4	often	often	ADV
elp-41635	53	5	highly	highly	ADV
elp-41635	53	6	covert	covert	ADJ
elp-41635	53	7	and	and	CCONJ
elp-41635	53	8	not	not	PART
elp-41635	53	9	easy	easy	ADJ
elp-41635	53	10	to	to	PART
elp-41635	53	11	be	be	AUX
elp-41635	53	12	discovered	discover	VERB
elp-41635	53	13	.	.	PUNCT
elp-41635	54	1	3	3	X
elp-41635	54	2	.	.	X
elp-41635	54	3	analysis	analysis	NOUN
elp-41635	54	4	of	of	ADP
elp-41635	54	5	the	the	DET
elp-41635	54	6	motivation	motivation	NOUN
elp-41635	54	7	for	for	ADP
elp-41635	54	8	financial	financial	ADJ
elp-41635	54	9	fraud	fraud	NOUN
elp-41635	54	10	by	by	ADP
elp-41635	54	11	listed	list	VERB
elp-41635	54	12	companies	company	NOUN
elp-41635	54	13	3.1	3.1	NUM
elp-41635	54	14	analysis	analysis	NOUN
elp-41635	54	15	based	base	VERB
elp-41635	54	16	on	on	ADP
elp-41635	54	17	the	the	DET
elp-41635	54	18	inner	inner	ADJ
elp-41635	54	19	heart	heart	NOUN
elp-41635	54	20	of	of	ADP
elp-41635	54	21	the	the	DET
elp-41635	54	22	person	person	NOUN
elp-41635	54	23	in	in	ADP
elp-41635	54	24	power	power	NOUN
elp-41635	54	25	in	in	ADP
elp-41635	54	26	the	the	DET
elp-41635	54	27	audit	audit	NOUN
elp-41635	54	28	process	process	NOUN
elp-41635	54	29	,	,	PUNCT
elp-41635	54	30	attention	attention	NOUN
elp-41635	54	31	should	should	AUX
elp-41635	54	32	be	be	AUX
elp-41635	54	33	paid	pay	VERB
elp-41635	54	34	to	to	ADP
elp-41635	54	35	the	the	DET
elp-41635	54	36	company	company	NOUN
elp-41635	54	37	’s	’s	PART
elp-41635	54	38	equity	equity	NOUN
elp-41635	54	39	structure	structure	NOUN
elp-41635	54	40	.	.	PUNCT
elp-41635	55	1	sometimes	sometimes	ADV
elp-41635	55	2	the	the	DET
elp-41635	55	3	executives	executive	NOUN
elp-41635	55	4	hold	hold	VERB
elp-41635	55	5	shares	share	NOUN
elp-41635	55	6	,	,	PUNCT
elp-41635	55	7	and	and	CCONJ
elp-41635	55	8	since	since	SCONJ
elp-41635	55	9	the	the	DET
elp-41635	55	10	executives	executive	NOUN
elp-41635	55	11	are	be	AUX
elp-41635	55	12	related	relate	VERB
elp-41635	55	13	to	to	ADP
elp-41635	55	14	the	the	DET
elp-41635	55	15	company	company	NOUN
elp-41635	55	16	’s	’s	PART
elp-41635	55	17	interests	interest	NOUN
elp-41635	55	18	,	,	PUNCT
elp-41635	55	19	they	they	PRON
elp-41635	55	20	will	will	AUX
elp-41635	55	21	restrain	restrain	VERB
elp-41635	55	22	financial	financial	ADJ
elp-41635	55	23	fraud	fraud	NOUN
elp-41635	55	24	to	to	ADP
elp-41635	55	25	a	a	DET
elp-41635	55	26	certain	certain	ADJ
elp-41635	55	27	extent	extent	NOUN
elp-41635	55	28	.	.	PUNCT
elp-41635	56	1	however	however	ADV
elp-41635	56	2	,	,	PUNCT
elp-41635	56	3	if	if	SCONJ
elp-41635	56	4	the	the	DET
elp-41635	56	5	equity	equity	NOUN
elp-41635	56	6	is	be	AUX
elp-41635	56	7	too	too	ADV
elp-41635	56	8	concentrated	concentrated	ADJ
elp-41635	56	9	in	in	ADP
elp-41635	56	10	a	a	DET
elp-41635	56	11	few	few	ADJ
elp-41635	56	12	people	people	NOUN
elp-41635	56	13	,	,	PUNCT
elp-41635	56	14	especially	especially	ADV
elp-41635	56	15	in	in	ADP
elp-41635	56	16	family	family	NOUN
elp-41635	56	17	businesses	business	NOUN
elp-41635	56	18	,	,	PUNCT
elp-41635	56	19	it	it	PRON
elp-41635	56	20	may	may	AUX
elp-41635	56	21	breed	breed	VERB
elp-41635	56	22	financial	financial	ADJ
elp-41635	56	23	fraud	fraud	NOUN
elp-41635	56	24	for	for	ADP
elp-41635	56	25	personal	personal	ADJ
elp-41635	56	26	or	or	CCONJ
elp-41635	56	27	family	family	NOUN
elp-41635	56	28	interests	interest	NOUN
elp-41635	56	29	.	.	PUNCT
elp-41635	57	1	the	the	DET
elp-41635	57	2	www.scholink.org/ojs/index.php/elp	www.scholink.org/ojs/index.php/elp	NOUN
elp-41635	57	3	economics	economic	NOUN
elp-41635	57	4	,	,	PUNCT
elp-41635	57	5	law	law	NOUN
elp-41635	57	6	and	and	CCONJ
elp-41635	57	7	policy	policy	NOUN
elp-41635	57	8	vol	vol	NOUN
elp-41635	57	9	.	.	PUNCT
elp-41635	57	10	7	7	NUM
elp-41635	57	11	,	,	PUNCT
elp-41635	57	12	no	no	INTJ
elp-41635	57	13	.	.	NOUN
elp-41635	57	14	2	2	NUM
elp-41635	57	15	,	,	PUNCT
elp-41635	57	16	2024	2024	NUM
elp-41635	57	17	12	12	NUM
elp-41635	57	18	published	publish	VERB
elp-41635	57	19	by	by	ADP
elp-41635	57	20	scholink	scholink	PROPN
elp-41635	57	21	inc	inc	PROPN
elp-41635	57	22	.	.	PROPN
elp-41635	57	23	management	management	PROPN
elp-41635	57	24	,	,	PUNCT
elp-41635	57	25	as	as	ADP
elp-41635	57	26	the	the	DET
elp-41635	57	27	core	core	NOUN
elp-41635	57	28	of	of	ADP
elp-41635	57	29	financial	financial	ADJ
elp-41635	57	30	fraud	fraud	NOUN
elp-41635	57	31	,	,	PUNCT
elp-41635	57	32	is	be	AUX
elp-41635	57	33	generally	generally	ADV
elp-41635	57	34	a	a	DET
elp-41635	57	35	conspiracy	conspiracy	NOUN
elp-41635	57	36	of	of	ADP
elp-41635	57	37	management	management	NOUN
elp-41635	57	38	personnel	personnel	NOUN
elp-41635	57	39	.	.	PUNCT
elp-41635	58	1	the	the	DET
elp-41635	58	2	management	management	NOUN
elp-41635	58	3	,	,	PUNCT
elp-41635	58	4	as	as	ADP
elp-41635	58	5	the	the	DET
elp-41635	58	6	core	core	NOUN
elp-41635	58	7	of	of	ADP
elp-41635	58	8	the	the	DET
elp-41635	58	9	company	company	NOUN
elp-41635	58	10	’s	’s	PART
elp-41635	58	11	internal	internal	ADJ
elp-41635	58	12	,	,	PUNCT
elp-41635	58	13	to	to	ADP
elp-41635	58	14	a	a	DET
elp-41635	58	15	certain	certain	ADJ
elp-41635	58	16	extent	extent	NOUN
elp-41635	58	17	,	,	PUNCT
elp-41635	58	18	their	their	PRON
elp-41635	58	19	power	power	NOUN
elp-41635	58	20	has	have	AUX
elp-41635	58	21	not	not	PART
elp-41635	58	22	been	be	AUX
elp-41635	58	23	effectively	effectively	ADV
elp-41635	58	24	constrained	constrain	VERB
elp-41635	58	25	.	.	PUNCT
elp-41635	59	1	although	although	SCONJ
elp-41635	59	2	it	it	PRON
elp-41635	59	3	is	be	AUX
elp-41635	59	4	the	the	DET
elp-41635	59	5	financial	financial	ADJ
elp-41635	59	6	personnel	personnel	NOUN
elp-41635	59	7	who	who	PRON
elp-41635	59	8	carry	carry	VERB
elp-41635	59	9	out	out	ADP
elp-41635	59	10	some	some	DET
elp-41635	59	11	financial	financial	ADJ
elp-41635	59	12	fraud	fraud	NOUN
elp-41635	59	13	operations	operation	NOUN
elp-41635	59	14	,	,	PUNCT
elp-41635	59	15	it	it	PRON
elp-41635	59	16	is	be	AUX
elp-41635	59	17	generally	generally	ADV
elp-41635	59	18	impossible	impossible	ADJ
elp-41635	59	19	to	to	PART
elp-41635	59	20	carry	carry	VERB
elp-41635	59	21	out	out	ADP
elp-41635	59	22	without	without	ADP
elp-41635	59	23	the	the	DET
elp-41635	59	24	authorization	authorization	NOUN
elp-41635	59	25	or	or	CCONJ
elp-41635	59	26	permission	permission	NOUN
elp-41635	59	27	of	of	ADP
elp-41635	59	28	the	the	DET
elp-41635	59	29	management	management	NOUN
elp-41635	59	30	.	.	PUNCT
elp-41635	60	1	as	as	SCONJ
elp-41635	60	2	the	the	DET
elp-41635	60	3	saying	saying	NOUN
elp-41635	60	4	goes	go	VERB
elp-41635	60	5	:	:	PUNCT
elp-41635	60	6	“	"	PUNCT
elp-41635	60	7	the	the	PRON
elp-41635	60	8	higher	high	ADJ
elp-41635	60	9	the	the	DET
elp-41635	60	10	official	official	NOUN
elp-41635	60	11	,	,	PUNCT
elp-41635	60	12	the	the	DET
elp-41635	60	13	more	more	ADV
elp-41635	60	14	oppressive	oppressive	ADJ
elp-41635	60	15	”	"	PUNCT
elp-41635	60	16	.	.	PUNCT
elp-41635	61	1	due	due	ADP
elp-41635	61	2	to	to	ADP
elp-41635	61	3	the	the	DET
elp-41635	61	4	management	management	NOUN
elp-41635	61	5	’s	’s	PART
elp-41635	61	6	excessive	excessive	ADJ
elp-41635	61	7	authority	authority	NOUN
elp-41635	61	8	,	,	PUNCT
elp-41635	61	9	the	the	DET
elp-41635	61	10	integrity	integrity	NOUN
elp-41635	61	11	of	of	ADP
elp-41635	61	12	the	the	DET
elp-41635	61	13	accounting	accounting	NOUN
elp-41635	61	14	personnel	personnel	NOUN
elp-41635	61	15	’s	’s	PART
elp-41635	61	16	professional	professional	ADJ
elp-41635	61	17	ethics	ethic	NOUN
elp-41635	61	18	sometimes	sometimes	ADV
elp-41635	61	19	can	can	AUX
elp-41635	61	20	not	not	PART
elp-41635	61	21	be	be	AUX
elp-41635	61	22	maintained	maintain	VERB
elp-41635	61	23	.	.	PUNCT
elp-41635	62	1	the	the	DET
elp-41635	62	2	cfo	cfo	PROPN
elp-41635	62	3	is	be	AUX
elp-41635	62	4	the	the	DET
elp-41635	62	5	executor	executor	NOUN
elp-41635	62	6	of	of	ADP
elp-41635	62	7	the	the	DET
elp-41635	62	8	management	management	NOUN
elp-41635	62	9	’s	’s	PART
elp-41635	62	10	collective	collective	ADJ
elp-41635	62	11	will	will	NOUN
elp-41635	62	12	.	.	PUNCT
elp-41635	63	1	financial	financial	ADJ
elp-41635	63	2	fraud	fraud	NOUN
elp-41635	63	3	is	be	AUX
elp-41635	63	4	not	not	PART
elp-41635	63	5	only	only	ADV
elp-41635	63	6	the	the	DET
elp-41635	63	7	personal	personal	ADJ
elp-41635	63	8	behavior	behavior	NOUN
elp-41635	63	9	of	of	ADP
elp-41635	63	10	the	the	DET
elp-41635	63	11	cfo	cfo	NOUN
elp-41635	63	12	but	but	CCONJ
elp-41635	63	13	also	also	ADV
elp-41635	63	14	the	the	DET
elp-41635	63	15	collective	collective	ADJ
elp-41635	63	16	behavior	behavior	NOUN
elp-41635	63	17	of	of	ADP
elp-41635	63	18	the	the	DET
elp-41635	63	19	company	company	NOUN
elp-41635	63	20	.	.	PUNCT
elp-41635	64	1	the	the	DET
elp-41635	64	2	financial	financial	ADJ
elp-41635	64	3	fraud	fraud	NOUN
elp-41635	64	4	of	of	ADP
elp-41635	64	5	listed	list	VERB
elp-41635	64	6	companies	company	NOUN
elp-41635	64	7	is	be	AUX
elp-41635	64	8	a	a	DET
elp-41635	64	9	collective	collective	ADJ
elp-41635	64	10	crime	crime	NOUN
elp-41635	64	11	.	.	PUNCT
elp-41635	65	1	3.2	3.2	NUM
elp-41635	65	2	analysis	analysis	NOUN
elp-41635	65	3	from	from	ADP
elp-41635	65	4	the	the	DET
elp-41635	65	5	perspective	perspective	NOUN
elp-41635	65	6	of	of	ADP
elp-41635	65	7	the	the	DET
elp-41635	65	8	external	external	ADJ
elp-41635	65	9	market	market	NOUN
elp-41635	65	10	in	in	ADP
elp-41635	65	11	the	the	DET
elp-41635	65	12	capital	capital	NOUN
elp-41635	65	13	market	market	NOUN
elp-41635	65	14	,	,	PUNCT
elp-41635	65	15	there	there	PRON
elp-41635	65	16	are	be	VERB
elp-41635	65	17	all	all	DET
elp-41635	65	18	kinds	kind	NOUN
elp-41635	65	19	of	of	ADP
elp-41635	65	20	financial	financial	ADJ
elp-41635	65	21	frauds	fraud	NOUN
elp-41635	65	22	.	.	PUNCT
elp-41635	66	1	in	in	ADP
elp-41635	66	2	fact	fact	NOUN
elp-41635	66	3	,	,	PUNCT
elp-41635	66	4	in	in	ADP
elp-41635	66	5	a	a	DET
elp-41635	66	6	market	market	NOUN
elp-41635	66	7	where	where	SCONJ
elp-41635	66	8	bad	bad	ADJ
elp-41635	66	9	money	money	NOUN
elp-41635	66	10	drives	drive	VERB
elp-41635	66	11	out	out	ADP
elp-41635	66	12	good	good	ADJ
elp-41635	66	13	,	,	PUNCT
elp-41635	66	14	it	it	PRON
elp-41635	66	15	is	be	AUX
elp-41635	66	16	difficult	difficult	ADJ
elp-41635	66	17	for	for	SCONJ
elp-41635	66	18	listed	list	VERB
elp-41635	66	19	companies	company	NOUN
elp-41635	66	20	to	to	PART
elp-41635	66	21	ensure	ensure	VERB
elp-41635	66	22	their	their	PRON
elp-41635	66	23	own	own	ADJ
elp-41635	66	24	purity	purity	NOUN
elp-41635	66	25	.	.	PUNCT
elp-41635	67	1	on	on	ADP
elp-41635	67	2	the	the	DET
elp-41635	67	3	books	book	NOUN
elp-41635	67	4	,	,	PUNCT
elp-41635	67	5	the	the	DET
elp-41635	67	6	financial	financial	ADJ
elp-41635	67	7	statements	statement	NOUN
elp-41635	67	8	of	of	ADP
elp-41635	67	9	companies	company	NOUN
elp-41635	67	10	that	that	PRON
elp-41635	67	11	have	have	AUX
elp-41635	67	12	committed	commit	VERB
elp-41635	67	13	financial	financial	ADJ
elp-41635	67	14	fraud	fraud	NOUN
elp-41635	67	15	are	be	AUX
elp-41635	67	16	often	often	ADV
elp-41635	67	17	more	more	ADV
elp-41635	67	18	perfect	perfect	ADJ
elp-41635	67	19	than	than	ADP
elp-41635	67	20	those	those	PRON
elp-41635	67	21	of	of	ADP
elp-41635	67	22	companies	company	NOUN
elp-41635	67	23	that	that	PRON
elp-41635	67	24	have	have	AUX
elp-41635	67	25	not	not	PART
elp-41635	67	26	committed	commit	VERB
elp-41635	67	27	financial	financial	ADJ
elp-41635	67	28	fraud	fraud	NOUN
elp-41635	67	29	.	.	PUNCT
elp-41635	68	1	moreover	moreover	ADV
elp-41635	68	2	,	,	PUNCT
elp-41635	68	3	the	the	DET
elp-41635	68	4	investment	investment	NOUN
elp-41635	68	5	market	market	NOUN
elp-41635	68	6	is	be	AUX
elp-41635	68	7	now	now	ADV
elp-41635	68	8	very	very	ADV
elp-41635	68	9	hot	hot	ADJ
elp-41635	68	10	,	,	PUNCT
elp-41635	68	11	and	and	CCONJ
elp-41635	68	12	we	we	PRON
elp-41635	68	13	,	,	PUNCT
elp-41635	68	14	as	as	ADP
elp-41635	68	15	leeks	leek	NOUN
elp-41635	68	16	,	,	PUNCT
elp-41635	68	17	rush	rush	NOUN
elp-41635	68	18	to	to	ADP
elp-41635	68	19	the	the	DET
elp-41635	68	20	capital	capital	NOUN
elp-41635	68	21	market	market	NOUN
elp-41635	68	22	like	like	ADP
elp-41635	68	23	moths	moth	NOUN
elp-41635	68	24	to	to	ADP
elp-41635	68	25	a	a	DET
elp-41635	68	26	flame	flame	NOUN
elp-41635	68	27	.	.	PUNCT
elp-41635	69	1	at	at	ADP
elp-41635	69	2	this	this	DET
elp-41635	69	3	time	time	NOUN
elp-41635	69	4	,	,	PUNCT
elp-41635	69	5	listed	list	VERB
elp-41635	69	6	companies	company	NOUN
elp-41635	69	7	with	with	ADP
elp-41635	69	8	a	a	DET
elp-41635	69	9	perfect	perfect	ADJ
elp-41635	69	10	financial	financial	ADJ
elp-41635	69	11	statement	statement	NOUN
elp-41635	69	12	can	can	AUX
elp-41635	69	13	win	win	VERB
elp-41635	69	14	the	the	DET
elp-41635	69	15	favor	favor	NOUN
elp-41635	69	16	of	of	ADP
elp-41635	69	17	a	a	DET
elp-41635	69	18	large	large	ADJ
elp-41635	69	19	number	number	NOUN
elp-41635	69	20	of	of	ADP
elp-41635	69	21	investors	investor	NOUN
elp-41635	69	22	.	.	PUNCT
elp-41635	70	1	in	in	ADP
elp-41635	70	2	such	such	DET
elp-41635	70	3	a	a	DET
elp-41635	70	4	market	market	NOUN
elp-41635	70	5	where	where	SCONJ
elp-41635	70	6	bad	bad	ADJ
elp-41635	70	7	money	money	NOUN
elp-41635	70	8	drives	drive	VERB
elp-41635	70	9	out	out	ADP
elp-41635	70	10	good	good	ADJ
elp-41635	70	11	,	,	PUNCT
elp-41635	70	12	the	the	DET
elp-41635	70	13	listed	list	VERB
elp-41635	70	14	companies	company	NOUN
elp-41635	70	15	that	that	PRON
elp-41635	70	16	can	can	AUX
elp-41635	70	17	survive	survive	VERB
elp-41635	70	18	better	well	ADV
elp-41635	70	19	are	be	AUX
elp-41635	70	20	usually	usually	ADV
elp-41635	70	21	not	not	PART
elp-41635	70	22	those	those	PRON
elp-41635	70	23	that	that	PRON
elp-41635	70	24	are	be	AUX
elp-41635	70	25	serious	serious	ADJ
elp-41635	70	26	about	about	ADP
elp-41635	70	27	industry	industry	NOUN
elp-41635	70	28	,	,	PUNCT
elp-41635	70	29	but	but	CCONJ
elp-41635	70	30	those	those	PRON
elp-41635	70	31	that	that	PRON
elp-41635	70	32	are	be	AUX
elp-41635	70	33	good	good	ADJ
elp-41635	70	34	at	at	ADP
elp-41635	70	35	swimming	swim	VERB
elp-41635	70	36	in	in	ADP
elp-41635	70	37	the	the	DET
elp-41635	70	38	financial	financial	ADJ
elp-41635	70	39	market	market	NOUN
elp-41635	70	40	.	.	PUNCT
elp-41635	71	1	in	in	ADP
elp-41635	71	2	this	this	DET
elp-41635	71	3	situation	situation	NOUN
elp-41635	71	4	,	,	PUNCT
elp-41635	71	5	financial	financial	ADJ
elp-41635	71	6	fraud	fraud	NOUN
elp-41635	71	7	seems	seem	VERB
elp-41635	71	8	to	to	PART
elp-41635	71	9	have	have	AUX
elp-41635	71	10	become	become	VERB
elp-41635	71	11	a	a	DET
elp-41635	71	12	wealth	wealth	NOUN
elp-41635	71	13	password	password	NOUN
elp-41635	71	14	,	,	PUNCT
elp-41635	71	15	in	in	ADP
elp-41635	71	16	order	order	NOUN
elp-41635	71	17	to	to	PART
elp-41635	71	18	deceive	deceive	VERB
elp-41635	71	19	the	the	DET
elp-41635	71	20	funds	fund	NOUN
elp-41635	71	21	of	of	ADP
elp-41635	71	22	small	small	ADJ
elp-41635	71	23	and	and	CCONJ
elp-41635	71	24	medium	medium	ADJ
elp-41635	71	25	investors	investor	NOUN
elp-41635	71	26	,	,	PUNCT
elp-41635	71	27	or	or	CCONJ
elp-41635	71	28	to	to	PART
elp-41635	71	29	deceive	deceive	VERB
elp-41635	71	30	the	the	DET
elp-41635	71	31	national	national	ADJ
elp-41635	71	32	subsidies	subsidy	NOUN
elp-41635	71	33	,	,	PUNCT
elp-41635	71	34	etc	etc	X
elp-41635	71	35	.	.	X
elp-41635	72	1	marx	marx	PROPN
elp-41635	72	2	once	once	ADV
elp-41635	72	3	said	say	VERB
elp-41635	72	4	:	:	PUNCT
elp-41635	72	5	“	"	PUNCT
elp-41635	72	6	capitalists	capitalist	NOUN
elp-41635	72	7	are	be	AUX
elp-41635	72	8	afraid	afraid	ADJ
elp-41635	72	9	of	of	ADP
elp-41635	72	10	having	have	VERB
elp-41635	72	11	no	no	DET
elp-41635	72	12	profit	profit	NOUN
elp-41635	72	13	or	or	CCONJ
elp-41635	72	14	too	too	ADV
elp-41635	72	15	little	little	ADJ
elp-41635	72	16	profit	profit	NOUN
elp-41635	72	17	,	,	PUNCT
elp-41635	72	18	just	just	ADV
elp-41635	72	19	as	as	SCONJ
elp-41635	72	20	nature	nature	NOUN
elp-41635	72	21	is	be	AUX
elp-41635	72	22	afraid	afraid	ADJ
elp-41635	72	23	of	of	ADP
elp-41635	72	24	a	a	DET
elp-41635	72	25	vacuum	vacuum	NOUN
elp-41635	72	26	.	.	PUNCT
elp-41635	73	1	once	once	ADV
elp-41635	73	2	there	there	PRON
elp-41635	73	3	is	be	VERB
elp-41635	73	4	an	an	DET
elp-41635	73	5	appropriate	appropriate	ADJ
elp-41635	73	6	profit	profit	NOUN
elp-41635	73	7	,	,	PUNCT
elp-41635	73	8	capital	capital	NOUN
elp-41635	73	9	becomes	become	VERB
elp-41635	73	10	bold	bold	ADJ
elp-41635	73	11	.	.	PUNCT
elp-41635	74	1	if	if	SCONJ
elp-41635	74	2	there	there	PRON
elp-41635	74	3	is	be	VERB
elp-41635	74	4	a	a	DET
elp-41635	74	5	10	10	NUM
elp-41635	74	6	%	%	NOUN
elp-41635	74	7	profit	profit	NOUN
elp-41635	74	8	,	,	PUNCT
elp-41635	74	9	capital	capital	NOUN
elp-41635	74	10	will	will	AUX
elp-41635	74	11	be	be	AUX
elp-41635	74	12	used	use	VERB
elp-41635	74	13	everywhere	everywhere	ADV
elp-41635	74	14	;	;	PUNCT
elp-41635	74	15	with	with	ADP
elp-41635	74	16	a	a	DET
elp-41635	74	17	20	20	NUM
elp-41635	74	18	%	%	NOUN
elp-41635	74	19	profit	profit	NOUN
elp-41635	74	20	,	,	PUNCT
elp-41635	74	21	capital	capital	NOUN
elp-41635	74	22	can	can	AUX
elp-41635	74	23	become	become	VERB
elp-41635	74	24	active	active	ADJ
elp-41635	74	25	;	;	PUNCT
elp-41635	74	26	with	with	ADP
elp-41635	74	27	a	a	DET
elp-41635	74	28	50	50	NUM
elp-41635	74	29	%	%	NOUN
elp-41635	74	30	profit	profit	NOUN
elp-41635	74	31	,	,	PUNCT
elp-41635	74	32	capital	capital	NOUN
elp-41635	74	33	will	will	AUX
elp-41635	74	34	take	take	VERB
elp-41635	74	35	risks	risk	NOUN
elp-41635	74	36	;	;	PUNCT
elp-41635	74	37	for	for	ADP
elp-41635	74	38	a	a	DET
elp-41635	74	39	100	100	NUM
elp-41635	74	40	%	%	NOUN
elp-41635	74	41	profit	profit	NOUN
elp-41635	74	42	,	,	PUNCT
elp-41635	74	43	capital	capital	NOUN
elp-41635	74	44	dares	dare	VERB
elp-41635	74	45	to	to	ADP
elp-41635	74	46	trample	trample	NOUN
elp-41635	74	47	on	on	ADP
elp-41635	74	48	all	all	DET
elp-41635	74	49	human	human	ADJ
elp-41635	74	50	laws	law	NOUN
elp-41635	74	51	;	;	PUNCT
elp-41635	74	52	with	with	ADP
elp-41635	74	53	a	a	DET
elp-41635	74	54	profit	profit	NOUN
elp-41635	74	55	of	of	ADP
elp-41635	74	56	more	more	ADJ
elp-41635	74	57	than	than	ADP
elp-41635	74	58	300	300	NUM
elp-41635	74	59	%	%	NOUN
elp-41635	74	60	,	,	PUNCT
elp-41635	74	61	capital	capital	NOUN
elp-41635	74	62	dares	dare	VERB
elp-41635	74	63	to	to	PART
elp-41635	74	64	commit	commit	VERB
elp-41635	74	65	any	any	DET
elp-41635	74	66	crime	crime	NOUN
elp-41635	74	67	,	,	PUNCT
elp-41635	74	68	even	even	ADV
elp-41635	74	69	to	to	PART
elp-41635	74	70	risk	risk	VERB
elp-41635	74	71	hanging	hang	VERB
elp-41635	74	72	”	"	PUNCT
elp-41635	74	73	.	.	PUNCT
elp-41635	75	1	undersuch	undersuch	ADJ
elp-41635	75	2	temptation	temptation	NOUN
elp-41635	75	3	of	of	ADP
elp-41635	75	4	interests	interest	NOUN
elp-41635	75	5	,	,	PUNCT
elp-41635	75	6	coupled	couple	VERB
elp-41635	75	7	with	with	ADP
elp-41635	75	8	the	the	DET
elp-41635	75	9	failure	failure	NOUN
elp-41635	75	10	of	of	ADP
elp-41635	75	11	internal	internal	ADJ
elp-41635	75	12	control	control	NOUN
elp-41635	75	13	systems	system	NOUN
elp-41635	75	14	and	and	CCONJ
elp-41635	75	15	the	the	DET
elp-41635	75	16	imperfection	imperfection	NOUN
elp-41635	75	17	of	of	ADP
elp-41635	75	18	legal	legal	ADJ
elp-41635	75	19	supervision	supervision	NOUN
elp-41635	75	20	systems	system	NOUN
elp-41635	75	21	,	,	PUNCT
elp-41635	75	22	and	and	CCONJ
elp-41635	75	23	the	the	DET
elp-41635	75	24	shareholders	shareholder	NOUN
elp-41635	75	25	’	’	PART
elp-41635	75	26	inability	inability	NOUN
elp-41635	75	27	to	to	PART
elp-41635	75	28	effectively	effectively	ADV
elp-41635	75	29	supervise	supervise	VERB
elp-41635	75	30	the	the	DET
elp-41635	75	31	management	management	NOUN
elp-41635	75	32	due	due	ADP
elp-41635	75	33	to	to	ADP
elp-41635	75	34	information	information	NOUN
elp-41635	75	35	asymmetry	asymmetry	NOUN
elp-41635	75	36	and	and	CCONJ
elp-41635	75	37	free	free	ADJ
elp-41635	75	38	-	-	PUNCT
elp-41635	75	39	riding	riding	NOUN
elp-41635	75	40	after	after	ADP
elp-41635	75	41	the	the	DET
elp-41635	75	42	separation	separation	NOUN
elp-41635	75	43	of	of	ADP
elp-41635	75	44	property	property	NOUN
elp-41635	75	45	rights	right	NOUN
elp-41635	75	46	,	,	PUNCT
elp-41635	75	47	are	be	AUX
elp-41635	75	48	all	all	PRON
elp-41635	75	49	reasons	reason	NOUN
elp-41635	75	50	for	for	ADP
elp-41635	75	51	financial	financial	ADJ
elp-41635	75	52	fraud	fraud	NOUN
elp-41635	75	53	.	.	PUNCT
elp-41635	76	1	3.3	3.3	NUM
elp-41635	76	2	analysis	analysis	NOUN
elp-41635	76	3	from	from	ADP
elp-41635	76	4	the	the	DET
elp-41635	76	5	regulatory	regulatory	ADJ
elp-41635	76	6	level	level	NOUN
elp-41635	76	7	financial	financial	ADJ
elp-41635	76	8	fraud	fraud	NOUN
elp-41635	76	9	is	be	AUX
elp-41635	76	10	usually	usually	ADV
elp-41635	76	11	an	an	DET
elp-41635	76	12	administrative	administrative	ADJ
elp-41635	76	13	penalty	penalty	NOUN
elp-41635	76	14	,	,	PUNCT
elp-41635	76	15	and	and	CCONJ
elp-41635	76	16	there	there	PRON
elp-41635	76	17	is	be	VERB
elp-41635	76	18	little	little	ADJ
elp-41635	76	19	involvement	involvement	NOUN
elp-41635	76	20	in	in	ADP
elp-41635	76	21	criminal	criminal	ADJ
elp-41635	76	22	law	law	NOUN
elp-41635	76	23	.	.	PUNCT
elp-41635	77	1	because	because	SCONJ
elp-41635	77	2	most	most	ADJ
elp-41635	77	3	financial	financial	ADJ
elp-41635	77	4	frauds	fraud	NOUN
elp-41635	77	5	are	be	AUX
elp-41635	77	6	fakes	fake	NOUN
elp-41635	77	7	at	at	ADP
elp-41635	77	8	various	various	ADJ
elp-41635	77	9	levels	level	NOUN
elp-41635	77	10	and	and	CCONJ
elp-41635	77	11	do	do	AUX
elp-41635	77	12	not	not	PART
elp-41635	77	13	involve	involve	VERB
elp-41635	77	14	the	the	DET
elp-41635	77	15	scope	scope	NOUN
elp-41635	77	16	of	of	ADP
elp-41635	77	17	“	"	PUNCT
elp-41635	77	18	crime	crime	NOUN
elp-41635	77	19	of	of	ADP
elp-41635	77	20	disrupting	disrupt	VERB
elp-41635	77	21	the	the	DET
elp-41635	77	22	socialist	socialist	ADJ
elp-41635	77	23	market	market	NOUN
elp-41635	77	24	economic	economic	ADJ
elp-41635	77	25	order	order	NOUN
elp-41635	77	26	”	"	PUNCT
elp-41635	77	27	controlled	control	VERB
elp-41635	77	28	by	by	ADP
elp-41635	77	29	criminal	criminal	ADJ
elp-41635	77	30	law	law	NOUN
elp-41635	77	31	,	,	PUNCT
elp-41635	77	32	even	even	ADV
elp-41635	77	33	if	if	SCONJ
elp-41635	77	34	financial	financial	ADJ
elp-41635	77	35	fraud	fraud	NOUN
elp-41635	77	36	is	be	AUX
elp-41635	77	37	discovered	discover	VERB
elp-41635	77	38	,	,	PUNCT
elp-41635	77	39	compared	compare	VERB
elp-41635	77	40	with	with	ADP
elp-41635	77	41	the	the	DET
elp-41635	77	42	benefits	benefit	NOUN
elp-41635	77	43	obtained	obtain	VERB
elp-41635	77	44	by	by	ADP
elp-41635	77	45	listed	list	VERB
elp-41635	77	46	companies	company	NOUN
elp-41635	77	47	over	over	ADP
elp-41635	77	48	the	the	DET
elp-41635	77	49	years	year	NOUN
elp-41635	77	50	,	,	PUNCT
elp-41635	77	51	the	the	DET
elp-41635	77	52	cost	cost	NOUN
elp-41635	77	53	of	of	ADP
elp-41635	77	54	fraud	fraud	NOUN
elp-41635	77	55	is	be	AUX
elp-41635	77	56	quite	quite	ADV
elp-41635	77	57	low	low	ADJ
elp-41635	77	58	,	,	PUNCT
elp-41635	77	59	and	and	CCONJ
elp-41635	77	60	low	low	ADJ
elp-41635	77	61	cost	cost	NOUN
elp-41635	77	62	often	often	ADV
elp-41635	77	63	stimulates	stimulate	VERB
elp-41635	77	64	the	the	DET
elp-41635	77	65	birth	birth	NOUN
elp-41635	77	66	of	of	ADP
elp-41635	77	67	financial	financial	ADJ
elp-41635	77	68	fraud	fraud	NOUN
elp-41635	77	69	.	.	PUNCT
elp-41635	78	1	for	for	ADP
elp-41635	78	2	example	example	NOUN
elp-41635	78	3	,	,	PUNCT
elp-41635	78	4	the	the	DET
elp-41635	78	5	financial	financial	ADJ
elp-41635	78	6	inspection	inspection	NOUN
elp-41635	78	7	rate	rate	NOUN
elp-41635	78	8	of	of	ADP
elp-41635	78	9	ipo	ipo	NOUN
elp-41635	78	10	is	be	AUX
elp-41635	78	11	only	only	ADV
elp-41635	78	12	5	5	NUM
elp-41635	78	13	%	%	NOUN
elp-41635	78	14	,	,	PUNCT
elp-41635	78	15	and	and	CCONJ
elp-41635	78	16	the	the	DET
elp-41635	78	17	proportion	proportion	NOUN
elp-41635	78	18	of	of	ADP
elp-41635	78	19	financial	financial	ADJ
elp-41635	78	20	fraud	fraud	NOUN
elp-41635	78	21	found	find	VERB
elp-41635	78	22	is	be	AUX
elp-41635	78	23	very	very	ADV
elp-41635	78	24	low	low	ADJ
elp-41635	78	25	.	.	PUNCT
elp-41635	79	1	even	even	ADV
elp-41635	79	2	if	if	SCONJ
elp-41635	79	3	it	it	PRON
elp-41635	79	4	is	be	AUX
elp-41635	79	5	discovered	discover	VERB
elp-41635	79	6	,	,	PUNCT
elp-41635	79	7	it	it	PRON
elp-41635	79	8	will	will	AUX
elp-41635	79	9	not	not	PART
elp-41635	79	10	bring	bring	VERB
elp-41635	79	11	serious	serious	ADJ
elp-41635	79	12	consequences	consequence	NOUN
elp-41635	79	13	.	.	PUNCT
elp-41635	80	1	the	the	DET
elp-41635	80	2	current	current	ADJ
elp-41635	80	3	cases	case	NOUN
elp-41635	80	4	of	of	ADP
elp-41635	80	5	profit	profit	NOUN
elp-41635	80	6	manipulation	manipulation	NOUN
elp-41635	80	7	found	find	VERB
elp-41635	80	8	by	by	ADP
elp-41635	80	9	regulators	regulator	NOUN
elp-41635	80	10	show	show	VERB
elp-41635	80	11	that	that	SCONJ
elp-41635	80	12	they	they	PRON
elp-41635	80	13	only	only	ADV
elp-41635	80	14	give	give	VERB
elp-41635	80	15	orders	order	NOUN
elp-41635	80	16	to	to	PART
elp-41635	80	17	correct	correct	VERB
elp-41635	80	18	and	and	CCONJ
elp-41635	80	19	give	give	VERB
elp-41635	80	20	warning	warning	NOUN
elp-41635	80	21	letters	letter	NOUN
elp-41635	80	22	,	,	PUNCT
elp-41635	80	23	without	without	ADP
elp-41635	80	24	warning	warn	VERB
elp-41635	80	25	www.scholink.org/ojs/index.php/elp	www.scholink.org/ojs/index.php/elp	NOUN
elp-41635	80	26	economics	economic	NOUN
elp-41635	80	27	,	,	PUNCT
elp-41635	80	28	law	law	NOUN
elp-41635	80	29	and	and	CCONJ
elp-41635	80	30	policy	policy	NOUN
elp-41635	80	31	vol	vol	NOUN
elp-41635	80	32	.	.	PUNCT
elp-41635	81	1	7	7	NUM
elp-41635	81	2	,	,	PUNCT
elp-41635	81	3	no	no	INTJ
elp-41635	81	4	.	.	NOUN
elp-41635	81	5	2	2	NUM
elp-41635	81	6	,	,	PUNCT
elp-41635	81	7	2024	2024	NUM
elp-41635	81	8	13	13	NUM
elp-41635	81	9	published	publish	VERB
elp-41635	81	10	by	by	ADP
elp-41635	81	11	scholink	scholink	PROPN
elp-41635	81	12	inc	inc	PROPN
elp-41635	81	13	.	.	PROPN
elp-41635	81	14	penalties	penalty	NOUN
elp-41635	81	15	and	and	CCONJ
elp-41635	81	16	fines	fine	NOUN
elp-41635	81	17	.	.	PUNCT
elp-41635	82	1	this	this	PRON
elp-41635	82	2	has	have	VERB
elp-41635	82	3	almost	almost	ADV
elp-41635	82	4	no	no	DET
elp-41635	82	5	major	major	ADJ
elp-41635	82	6	impact	impact	NOUN
elp-41635	82	7	on	on	ADP
elp-41635	82	8	the	the	DET
elp-41635	82	9	refinancing	refinancing	NOUN
elp-41635	82	10	of	of	ADP
elp-41635	82	11	the	the	DET
elp-41635	82	12	company	company	NOUN
elp-41635	82	13	after	after	ADP
elp-41635	82	14	the	the	DET
elp-41635	82	15	fraud	fraud	NOUN
elp-41635	82	16	,	,	PUNCT
elp-41635	82	17	nor	nor	CCONJ
elp-41635	82	18	does	do	AUX
elp-41635	82	19	it	it	PRON
elp-41635	82	20	have	have	VERB
elp-41635	82	21	a	a	DET
elp-41635	82	22	great	great	ADJ
elp-41635	82	23	negative	negative	ADJ
elp-41635	82	24	impact	impact	NOUN
elp-41635	82	25	.	.	PUNCT
elp-41635	83	1	such	such	DET
elp-41635	83	2	a	a	DET
elp-41635	83	3	low	low	ADJ
elp-41635	83	4	cost	cost	NOUN
elp-41635	83	5	can	can	AUX
elp-41635	83	6	be	be	AUX
elp-41635	83	7	exchanged	exchange	VERB
elp-41635	83	8	for	for	ADP
elp-41635	83	9	fraudulent	fraudulent	ADJ
elp-41635	83	10	listing	listing	NOUN
elp-41635	83	11	,	,	PUNCT
elp-41635	83	12	and	and	CCONJ
elp-41635	83	13	can	can	AUX
elp-41635	83	14	be	be	AUX
elp-41635	83	15	exchanged	exchange	VERB
elp-41635	83	16	for	for	ADP
elp-41635	83	17	huge	huge	ADJ
elp-41635	83	18	benefits	benefit	NOUN
elp-41635	83	19	in	in	ADP
elp-41635	83	20	stock	stock	NOUN
elp-41635	83	21	reduction	reduction	NOUN
elp-41635	83	22	,	,	PUNCT
elp-41635	83	23	employee	employee	NOUN
elp-41635	83	24	equity	equity	NOUN
elp-41635	83	25	incentive	incentive	NOUN
elp-41635	83	26	costs	cost	NOUN
elp-41635	83	27	,	,	PUNCT
elp-41635	83	28	and	and	CCONJ
elp-41635	83	29	other	other	ADJ
elp-41635	83	30	aspects	aspect	NOUN
elp-41635	83	31	.	.	PUNCT
elp-41635	84	1	even	even	ADV
elp-41635	84	2	if	if	SCONJ
elp-41635	84	3	the	the	DET
elp-41635	84	4	regulatory	regulatory	ADJ
elp-41635	84	5	side	side	NOUN
elp-41635	84	6	gives	give	VERB
elp-41635	84	7	the	the	DET
elp-41635	84	8	highest	high	ADJ
elp-41635	84	9	penalty	penalty	NOUN
elp-41635	84	10	,	,	PUNCT
elp-41635	84	11	i	i	PRON
elp-41635	84	12	believe	believe	VERB
elp-41635	84	13	there	there	PRON
elp-41635	84	14	will	will	AUX
elp-41635	84	15	still	still	ADV
elp-41635	84	16	be	be	AUX
elp-41635	84	17	many	many	ADJ
elp-41635	84	18	companies	company	NOUN
elp-41635	84	19	that	that	PRON
elp-41635	84	20	choose	choose	VERB
elp-41635	84	21	to	to	PART
elp-41635	84	22	continue	continue	VERB
elp-41635	84	23	profit	profit	NOUN
elp-41635	84	24	manipulation	manipulation	NOUN
elp-41635	84	25	and	and	CCONJ
elp-41635	84	26	financial	financial	ADJ
elp-41635	84	27	fraud	fraud	NOUN
elp-41635	84	28	.	.	PUNCT
elp-41635	85	1	3.4	3.4	NUM
elp-41635	85	2	lack	lack	NOUN
elp-41635	85	3	of	of	ADP
elp-41635	85	4	independence	independence	NOUN
elp-41635	85	5	of	of	ADP
elp-41635	85	6	external	external	ADJ
elp-41635	85	7	audits	audits	NOUN
elp-41635	85	8	the	the	DET
elp-41635	85	9	main	main	ADJ
elp-41635	85	10	work	work	NOUN
elp-41635	85	11	of	of	ADP
elp-41635	85	12	accounting	accounting	NOUN
elp-41635	85	13	firms	firm	NOUN
elp-41635	85	14	is	be	AUX
elp-41635	85	15	to	to	PART
elp-41635	85	16	be	be	AUX
elp-41635	85	17	responsible	responsible	ADJ
elp-41635	85	18	for	for	ADP
elp-41635	85	19	the	the	DET
elp-41635	85	20	annual	annual	ADJ
elp-41635	85	21	inspection	inspection	NOUN
elp-41635	85	22	of	of	ADP
elp-41635	85	23	enterprises	enterprise	NOUN
elp-41635	85	24	,	,	PUNCT
elp-41635	85	25	financial	financial	ADJ
elp-41635	85	26	statement	statement	NOUN
elp-41635	85	27	audit	audit	NOUN
elp-41635	85	28	,	,	PUNCT
elp-41635	85	29	and	and	CCONJ
elp-41635	85	30	capital	capital	NOUN
elp-41635	85	31	verification	verification	NOUN
elp-41635	85	32	.	.	PUNCT
elp-41635	86	1	in	in	ADP
elp-41635	86	2	the	the	DET
elp-41635	86	3	audit	audit	NOUN
elp-41635	86	4	process	process	NOUN
elp-41635	86	5	,	,	PUNCT
elp-41635	86	6	it	it	PRON
elp-41635	86	7	may	may	AUX
elp-41635	86	8	be	be	AUX
elp-41635	86	9	because	because	SCONJ
elp-41635	86	10	of	of	ADP
elp-41635	86	11	the	the	DET
elp-41635	86	12	company	company	NOUN
elp-41635	86	13	’s	’s	PART
elp-41635	86	14	obstruction	obstruction	NOUN
elp-41635	86	15	,	,	PUNCT
elp-41635	86	16	or	or	CCONJ
elp-41635	86	17	because	because	SCONJ
elp-41635	86	18	the	the	DET
elp-41635	86	19	project	project	NOUN
elp-41635	86	20	leader	leader	NOUN
elp-41635	86	21	and	and	CCONJ
elp-41635	86	22	the	the	DET
elp-41635	86	23	company	company	NOUN
elp-41635	86	24	’s	’s	PART
elp-41635	86	25	executives	executive	NOUN
elp-41635	86	26	have	have	VERB
elp-41635	86	27	a	a	DET
elp-41635	86	28	close	close	ADJ
elp-41635	86	29	connection	connection	NOUN
elp-41635	86	30	(	(	PUNCT
elp-41635	86	31	audit	audit	NOUN
elp-41635	86	32	collusion	collusion	NOUN
elp-41635	86	33	)	)	PUNCT
elp-41635	86	34	,	,	PUNCT
elp-41635	86	35	which	which	PRON
elp-41635	86	36	may	may	AUX
elp-41635	86	37	lead	lead	VERB
elp-41635	86	38	to	to	ADP
elp-41635	86	39	the	the	DET
elp-41635	86	40	audit	audit	NOUN
elp-41635	86	41	report	report	NOUN
elp-41635	86	42	issued	issue	VERB
elp-41635	86	43	by	by	ADP
elp-41635	86	44	the	the	DET
elp-41635	86	45	accounting	accounting	NOUN
elp-41635	86	46	firm	firm	NOUN
elp-41635	86	47	lacking	lack	VERB
elp-41635	86	48	independence	independence	NOUN
elp-41635	86	49	.	.	PUNCT
elp-41635	87	1	for	for	ADP
elp-41635	87	2	example	example	NOUN
elp-41635	87	3	,	,	PUNCT
elp-41635	87	4	zhengzhong	zhengzhong	PROPN
elp-41635	87	5	pearl	pearl	PROPN
elp-41635	87	6	river	river	PROPN
elp-41635	87	7	accounting	accounting	NOUN
elp-41635	87	8	firm	firm	NOUN
elp-41635	87	9	has	have	AUX
elp-41635	87	10	been	be	AUX
elp-41635	87	11	issuing	issue	VERB
elp-41635	87	12	unqualified	unqualified	ADJ
elp-41635	87	13	opinions	opinion	NOUN
elp-41635	87	14	for	for	ADP
elp-41635	87	15	many	many	ADJ
elp-41635	87	16	years	year	NOUN
elp-41635	87	17	,	,	PUNCT
elp-41635	87	18	and	and	CCONJ
elp-41635	87	19	as	as	ADP
elp-41635	87	20	a	a	DET
elp-41635	87	21	professional	professional	ADJ
elp-41635	87	22	institution	institution	NOUN
elp-41635	87	23	,	,	PUNCT
elp-41635	87	24	and	and	CCONJ
elp-41635	87	25	has	have	AUX
elp-41635	87	26	been	be	AUX
elp-41635	87	27	auditing	audit	VERB
elp-41635	87	28	kangmei	kangmei	ADJ
elp-41635	87	29	pharmaceutical	pharmaceutical	PROPN
elp-41635	87	30	for	for	ADP
elp-41635	87	31	so	so	ADV
elp-41635	87	32	many	many	ADJ
elp-41635	87	33	years	year	NOUN
elp-41635	87	34	,	,	PUNCT
elp-41635	87	35	it	it	PRON
elp-41635	87	36	is	be	AUX
elp-41635	87	37	impossible	impossible	ADJ
elp-41635	87	38	to	to	PART
elp-41635	87	39	have	have	AUX
elp-41635	87	40	not	not	PART
elp-41635	87	41	found	find	VERB
elp-41635	87	42	a	a	DET
elp-41635	87	43	clue	clue	NOUN
elp-41635	87	44	,	,	PUNCT
elp-41635	87	45	so	so	SCONJ
elp-41635	87	46	it	it	PRON
elp-41635	87	47	can	can	AUX
elp-41635	87	48	be	be	AUX
elp-41635	87	49	seen	see	VERB
elp-41635	87	50	that	that	SCONJ
elp-41635	87	51	zhengzhong	zhengzhong	PROPN
elp-41635	87	52	pearl	pearl	PROPN
elp-41635	87	53	river	river	PROPN
elp-41635	87	54	accounting	accounting	NOUN
elp-41635	87	55	firm	firm	NOUN
elp-41635	87	56	lacks	lack	VERB
elp-41635	87	57	professional	professional	ADJ
elp-41635	87	58	ethics	ethic	NOUN
elp-41635	87	59	and	and	CCONJ
elp-41635	87	60	independence	independence	NOUN
elp-41635	87	61	in	in	ADP
elp-41635	87	62	this	this	DET
elp-41635	87	63	business	business	NOUN
elp-41635	87	64	.	.	PUNCT
elp-41635	88	1	therefore	therefore	ADV
elp-41635	88	2	,	,	PUNCT
elp-41635	88	3	financial	financial	ADJ
elp-41635	88	4	fraud	fraud	NOUN
elp-41635	88	5	not	not	PART
elp-41635	88	6	only	only	ADV
elp-41635	88	7	brings	bring	VERB
elp-41635	88	8	huge	huge	ADJ
elp-41635	88	9	economic	economic	ADJ
elp-41635	88	10	losses	loss	NOUN
elp-41635	88	11	to	to	ADP
elp-41635	88	12	investors	investor	NOUN
elp-41635	88	13	but	but	CCONJ
elp-41635	88	14	also	also	ADV
elp-41635	88	15	damages	damage	VERB
elp-41635	88	16	the	the	DET
elp-41635	88	17	reputation	reputation	NOUN
elp-41635	88	18	of	of	ADP
elp-41635	88	19	securities	security	NOUN
elp-41635	88	20	regulatory	regulatory	ADJ
elp-41635	88	21	departments	department	NOUN
elp-41635	88	22	and	and	CCONJ
elp-41635	88	23	accounting	accounting	NOUN
elp-41635	88	24	firms	firm	NOUN
elp-41635	88	25	,	,	PUNCT
elp-41635	88	26	and	and	CCONJ
elp-41635	88	27	the	the	DET
elp-41635	88	28	confidence	confidence	NOUN
elp-41635	88	29	of	of	ADP
elp-41635	88	30	investors	investor	NOUN
elp-41635	88	31	in	in	ADP
elp-41635	88	32	investment	investment	NOUN
elp-41635	88	33	is	be	AUX
elp-41635	88	34	frustrated	frustrate	VERB
elp-41635	88	35	,	,	PUNCT
elp-41635	88	36	and	and	CCONJ
elp-41635	88	37	the	the	DET
elp-41635	88	38	normal	normal	ADJ
elp-41635	88	39	market	market	NOUN
elp-41635	88	40	competition	competition	NOUN
elp-41635	88	41	order	order	NOUN
elp-41635	88	42	is	be	AUX
elp-41635	88	43	disrupted	disrupt	VERB
elp-41635	88	44	,	,	PUNCT
elp-41635	88	45	resulting	result	VERB
elp-41635	88	46	in	in	ADP
elp-41635	88	47	a	a	DET
elp-41635	88	48	bad	bad	ADJ
elp-41635	88	49	social	social	ADJ
elp-41635	88	50	impact	impact	NOUN
elp-41635	88	51	.	.	PUNCT
elp-41635	89	1	4	4	X
elp-41635	89	2	.	.	NOUN
elp-41635	89	3	strategies	strategy	NOUN
elp-41635	89	4	to	to	PART
elp-41635	89	5	prevent	prevent	VERB
elp-41635	89	6	financial	financial	ADJ
elp-41635	89	7	fraud	fraud	NOUN
elp-41635	89	8	4.1	4.1	NUM
elp-41635	89	9	building	build	VERB
elp-41635	89	10	the	the	DET
elp-41635	89	11	ideological	ideological	ADJ
elp-41635	89	12	and	and	CCONJ
elp-41635	89	13	moral	moral	ADJ
elp-41635	89	14	character	character	NOUN
elp-41635	89	15	and	and	CCONJ
elp-41635	89	16	legal	legal	ADJ
elp-41635	89	17	awareness	awareness	NOUN
elp-41635	89	18	of	of	ADP
elp-41635	89	19	accounting	accounting	NOUN
elp-41635	89	20	personnel	personnel	NOUN
elp-41635	89	21	most	most	ADJ
elp-41635	89	22	accounting	accounting	NOUN
elp-41635	89	23	personnel	personnel	NOUN
elp-41635	89	24	have	have	VERB
elp-41635	89	25	to	to	PART
elp-41635	89	26	follow	follow	VERB
elp-41635	89	27	the	the	DET
elp-41635	89	28	arrangements	arrangement	NOUN
elp-41635	89	29	of	of	ADP
elp-41635	89	30	their	their	PRON
elp-41635	89	31	leaders	leader	NOUN
elp-41635	89	32	when	when	SCONJ
elp-41635	89	33	working	work	VERB
elp-41635	89	34	,	,	PUNCT
elp-41635	89	35	whether	whether	SCONJ
elp-41635	89	36	for	for	ADP
elp-41635	89	37	a	a	DET
elp-41635	89	38	living	living	NOUN
elp-41635	89	39	or	or	CCONJ
elp-41635	89	40	for	for	ADP
elp-41635	89	41	promotion	promotion	NOUN
elp-41635	89	42	.	.	PUNCT
elp-41635	90	1	accounting	accounting	NOUN
elp-41635	90	2	personnel	personnel	NOUN
elp-41635	90	3	often	often	ADV
elp-41635	90	4	turn	turn	VERB
elp-41635	90	5	a	a	DET
elp-41635	90	6	blind	blind	ADJ
elp-41635	90	7	eye	eye	NOUN
elp-41635	90	8	to	to	ADP
elp-41635	90	9	some	some	DET
elp-41635	90	10	illegal	illegal	ADJ
elp-41635	90	11	behaviors	behavior	NOUN
elp-41635	90	12	within	within	ADP
elp-41635	90	13	the	the	DET
elp-41635	90	14	company	company	NOUN
elp-41635	90	15	,	,	PUNCT
elp-41635	90	16	and	and	CCONJ
elp-41635	90	17	even	even	ADV
elp-41635	90	18	encourage	encourage	VERB
elp-41635	90	19	the	the	DET
elp-41635	90	20	momentum	momentum	NOUN
elp-41635	90	21	of	of	ADP
elp-41635	90	22	illegal	illegal	ADJ
elp-41635	90	23	behaviors	behavior	NOUN
elp-41635	90	24	.	.	PUNCT
elp-41635	91	1	cultivating	cultivate	VERB
elp-41635	91	2	the	the	DET
elp-41635	91	3	legal	legal	ADJ
elp-41635	91	4	awareness	awareness	NOUN
elp-41635	91	5	of	of	ADP
elp-41635	91	6	accounting	accounting	NOUN
elp-41635	91	7	personnel	personnel	NOUN
elp-41635	91	8	is	be	AUX
elp-41635	91	9	to	to	PART
elp-41635	91	10	enable	enable	VERB
elp-41635	91	11	them	they	PRON
elp-41635	91	12	to	to	PART
elp-41635	91	13	detect	detect	VERB
elp-41635	91	14	some	some	DET
elp-41635	91	15	illegal	illegal	ADJ
elp-41635	91	16	behaviors	behavior	NOUN
elp-41635	91	17	in	in	ADP
elp-41635	91	18	their	their	PRON
elp-41635	91	19	work	work	NOUN
elp-41635	91	20	,	,	PUNCT
elp-41635	91	21	which	which	PRON
elp-41635	91	22	can	can	AUX
elp-41635	91	23	help	help	VERB
elp-41635	91	24	relevant	relevant	ADJ
elp-41635	91	25	authorities	authority	NOUN
elp-41635	91	26	to	to	PART
elp-41635	91	27	quickly	quickly	ADV
elp-41635	91	28	discover	discover	VERB
elp-41635	91	29	and	and	CCONJ
elp-41635	91	30	crack	crack	VERB
elp-41635	91	31	down	down	ADP
elp-41635	91	32	on	on	ADP
elp-41635	91	33	existing	exist	VERB
elp-41635	91	34	illegal	illegal	ADJ
elp-41635	91	35	crimes	crime	NOUN
elp-41635	91	36	.	.	PUNCT
elp-41635	92	1	for	for	ADP
elp-41635	92	2	example	example	NOUN
elp-41635	92	3	,	,	PUNCT
elp-41635	92	4	in	in	ADP
elp-41635	92	5	the	the	DET
elp-41635	92	6	“	"	PUNCT
elp-41635	92	7	crime	crime	NOUN
elp-41635	92	8	of	of	ADP
elp-41635	92	9	issuing	issue	VERB
elp-41635	92	10	fake	fake	ADJ
elp-41635	92	11	vat	vat	NOUN
elp-41635	92	12	invoices	invoice	NOUN
elp-41635	92	13	for	for	ADP
elp-41635	92	14	the	the	DET
elp-41635	92	15	purpose	purpose	NOUN
elp-41635	92	16	of	of	ADP
elp-41635	92	17	defrauding	defraud	VERB
elp-41635	92	18	export	export	NOUN
elp-41635	92	19	tax	tax	NOUN
elp-41635	92	20	rebates	rebate	NOUN
elp-41635	92	21	or	or	CCONJ
elp-41635	92	22	tax	tax	NOUN
elp-41635	92	23	deductions	deduction	NOUN
elp-41635	92	24	”	"	PUNCT
elp-41635	92	25	in	in	ADP
elp-41635	92	26	the	the	DET
elp-41635	92	27	criminal	criminal	ADJ
elp-41635	92	28	law	law	NOUN
elp-41635	92	29	,	,	PUNCT
elp-41635	92	30	whether	whether	SCONJ
elp-41635	92	31	it	it	PRON
elp-41635	92	32	is	be	AUX
elp-41635	92	33	for	for	ADP
elp-41635	92	34	oneself	oneself	PRON
elp-41635	92	35	,	,	PUNCT
elp-41635	92	36	for	for	ADP
elp-41635	92	37	others	other	NOUN
elp-41635	92	38	,	,	PUNCT
elp-41635	92	39	or	or	CCONJ
elp-41635	92	40	letting	let	VERB
elp-41635	92	41	others	other	NOUN
elp-41635	92	42	do	do	VERB
elp-41635	92	43	it	it	PRON
elp-41635	92	44	for	for	ADP
elp-41635	92	45	oneself	oneself	PRON
elp-41635	92	46	,	,	PUNCT
elp-41635	92	47	accounting	accounting	NOUN
elp-41635	92	48	personnel	personnel	NOUN
elp-41635	92	49	are	be	AUX
elp-41635	92	50	indispensable	indispensable	ADJ
elp-41635	92	51	in	in	ADP
elp-41635	92	52	the	the	DET
elp-41635	92	53	process	process	NOUN
elp-41635	92	54	of	of	ADP
elp-41635	92	55	committing	commit	VERB
elp-41635	92	56	the	the	DET
elp-41635	92	57	crime	crime	NOUN
elp-41635	92	58	.	.	PUNCT
elp-41635	93	1	as	as	ADP
elp-41635	93	2	the	the	DET
elp-41635	93	3	main	main	ADJ
elp-41635	93	4	responsible	responsible	ADJ
elp-41635	93	5	person	person	NOUN
elp-41635	93	6	,	,	PUNCT
elp-41635	93	7	they	they	PRON
elp-41635	93	8	play	play	VERB
elp-41635	93	9	a	a	DET
elp-41635	93	10	role	role	NOUN
elp-41635	93	11	in	in	ADP
elp-41635	93	12	making	make	VERB
elp-41635	93	13	false	false	ADJ
elp-41635	93	14	accounts	account	NOUN
elp-41635	93	15	and	and	CCONJ
elp-41635	93	16	signing	sign	VERB
elp-41635	93	17	and	and	CCONJ
elp-41635	93	18	stamping	stamp	VERB
elp-41635	93	19	on	on	ADP
elp-41635	93	20	invoices	invoice	NOUN
elp-41635	93	21	,	,	PUNCT
elp-41635	93	22	and	and	CCONJ
elp-41635	93	23	as	as	ADP
elp-41635	93	24	the	the	DET
elp-41635	93	25	main	main	ADJ
elp-41635	93	26	responsible	responsible	ADJ
elp-41635	93	27	person	person	NOUN
elp-41635	93	28	,	,	PUNCT
elp-41635	93	29	they	they	PRON
elp-41635	93	30	should	should	AUX
elp-41635	93	31	bear	bear	VERB
elp-41635	93	32	the	the	DET
elp-41635	93	33	corresponding	corresponding	ADJ
elp-41635	93	34	criminal	criminal	ADJ
elp-41635	93	35	responsibility	responsibility	NOUN
elp-41635	93	36	.	.	PUNCT
elp-41635	94	1	if	if	SCONJ
elp-41635	94	2	there	there	PRON
elp-41635	94	3	is	be	VERB
elp-41635	94	4	enough	enough	ADJ
elp-41635	94	5	legal	legal	ADJ
elp-41635	94	6	awareness	awareness	NOUN
elp-41635	94	7	training	training	NOUN
elp-41635	94	8	for	for	ADP
elp-41635	94	9	accountants	accountant	NOUN
elp-41635	94	10	,	,	PUNCT
elp-41635	94	11	there	there	PRON
elp-41635	94	12	may	may	AUX
elp-41635	94	13	be	be	AUX
elp-41635	94	14	accountants	accountant	NOUN
elp-41635	94	15	who	who	PRON
elp-41635	94	16	dare	dare	VERB
elp-41635	94	17	to	to	PART
elp-41635	94	18	report	report	VERB
elp-41635	94	19	such	such	ADJ
elp-41635	94	20	existing	exist	VERB
elp-41635	94	21	crimes	crime	NOUN
elp-41635	94	22	,	,	PUNCT
elp-41635	94	23	which	which	PRON
elp-41635	94	24	can	can	AUX
elp-41635	94	25	avoid	avoid	VERB
elp-41635	94	26	national	national	ADJ
elp-41635	94	27	losses	loss	NOUN
elp-41635	94	28	and	and	CCONJ
elp-41635	94	29	disrupt	disrupt	VERB
elp-41635	94	30	the	the	DET
elp-41635	94	31	social	social	ADJ
elp-41635	94	32	and	and	CCONJ
elp-41635	94	33	economic	economic	ADJ
elp-41635	94	34	order	order	NOUN
elp-41635	94	35	.	.	PUNCT
elp-41635	95	1	4.2	4.2	NUM
elp-41635	95	2	maintain	maintain	VERB
elp-41635	95	3	the	the	DET
elp-41635	95	4	independence	independence	NOUN
elp-41635	95	5	of	of	ADP
elp-41635	95	6	external	external	ADJ
elp-41635	95	7	inspectors	inspector	NOUN
elp-41635	95	8	in	in	ADP
elp-41635	95	9	the	the	DET
elp-41635	95	10	process	process	NOUN
elp-41635	95	11	of	of	ADP
elp-41635	95	12	discovering	discover	VERB
elp-41635	95	13	financial	financial	ADJ
elp-41635	95	14	fraud	fraud	NOUN
elp-41635	95	15	in	in	ADP
elp-41635	95	16	listed	list	VERB
elp-41635	95	17	companies	company	NOUN
elp-41635	95	18	,	,	PUNCT
elp-41635	95	19	external	external	ADJ
elp-41635	95	20	inspectors	inspector	NOUN
elp-41635	95	21	will	will	AUX
elp-41635	95	22	play	play	VERB
elp-41635	95	23	a	a	DET
elp-41635	95	24	significant	significant	ADJ
elp-41635	95	25	role	role	NOUN
elp-41635	95	26	.	.	PUNCT
elp-41635	96	1	an	an	DET
elp-41635	96	2	auditor	auditor	NOUN
elp-41635	96	3	or	or	CCONJ
elp-41635	96	4	inspection	inspection	NOUN
elp-41635	96	5	agency	agency	NOUN
elp-41635	96	6	that	that	PRON
elp-41635	96	7	does	do	AUX
elp-41635	96	8	not	not	PART
elp-41635	96	9	collude	collude	VERB
elp-41635	96	10	with	with	ADP
elp-41635	96	11	listed	list	VERB
elp-41635	96	12	companies	company	NOUN
elp-41635	96	13	is	be	AUX
elp-41635	96	14	very	very	ADV
elp-41635	96	15	important	important	ADJ
elp-41635	96	16	.	.	PUNCT
elp-41635	97	1	it	it	PRON
elp-41635	97	2	is	be	AUX
elp-41635	97	3	necessary	necessary	ADJ
elp-41635	97	4	to	to	PART
elp-41635	97	5	maintain	maintain	VERB
elp-41635	97	6	the	the	DET
elp-41635	97	7	independence	independence	NOUN
elp-41635	97	8	of	of	ADP
elp-41635	97	9	the	the	DET
elp-41635	97	10	audit	audit	NOUN
elp-41635	97	11	and	and	CCONJ
elp-41635	97	12	the	the	DET
elp-41635	97	13	purity	purity	NOUN
elp-41635	97	14	of	of	ADP
elp-41635	97	15	the	the	DET
elp-41635	97	16	inspection	inspection	NOUN
elp-41635	97	17	www.scholink.org/ojs/index.php/elp	www.scholink.org/ojs/index.php/elp	NOUN
elp-41635	97	18	economics	economic	NOUN
elp-41635	97	19	,	,	PUNCT
elp-41635	97	20	law	law	NOUN
elp-41635	97	21	and	and	CCONJ
elp-41635	97	22	policy	policy	NOUN
elp-41635	97	23	vol	vol	NOUN
elp-41635	97	24	.	.	PUNCT
elp-41635	98	1	7	7	NUM
elp-41635	98	2	,	,	PUNCT
elp-41635	98	3	no	no	INTJ
elp-41635	98	4	.	.	NOUN
elp-41635	98	5	2	2	NUM
elp-41635	98	6	,	,	PUNCT
elp-41635	98	7	2024	2024	NUM
elp-41635	98	8	14	14	NUM
elp-41635	98	9	published	publish	VERB
elp-41635	98	10	by	by	ADP
elp-41635	98	11	scholink	scholink	PROPN
elp-41635	98	12	inc	inc	PROPN
elp-41635	98	13	.	.	PROPN
elp-41635	98	14	agency	agency	PROPN
elp-41635	98	15	,	,	PUNCT
elp-41635	98	16	to	to	PART
elp-41635	98	17	strictly	strictly	ADV
elp-41635	98	18	implement	implement	VERB
elp-41635	98	19	the	the	DET
elp-41635	98	20	avoidance	avoidance	NOUN
elp-41635	98	21	system	system	NOUN
elp-41635	98	22	,	,	PUNCT
elp-41635	98	23	and	and	CCONJ
elp-41635	98	24	to	to	PART
elp-41635	98	25	prevent	prevent	VERB
elp-41635	98	26	auditors	auditor	NOUN
elp-41635	98	27	or	or	CCONJ
elp-41635	98	28	inspectors	inspector	NOUN
elp-41635	98	29	from	from	ADP
elp-41635	98	30	colluding	collude	VERB
elp-41635	98	31	with	with	ADP
elp-41635	98	32	listed	list	VERB
elp-41635	98	33	companies	company	NOUN
elp-41635	98	34	to	to	PART
elp-41635	98	35	commit	commit	VERB
elp-41635	98	36	fraud	fraud	NOUN
elp-41635	98	37	together	together	ADV
elp-41635	98	38	.	.	PUNCT
elp-41635	99	1	moreover	moreover	ADV
elp-41635	99	2	,	,	PUNCT
elp-41635	99	3	in	in	ADP
elp-41635	99	4	the	the	DET
elp-41635	99	5	listed	list	VERB
elp-41635	99	6	companies	company	NOUN
elp-41635	99	7	that	that	PRON
elp-41635	99	8	commit	commit	VERB
elp-41635	99	9	fraud	fraud	NOUN
elp-41635	99	10	,	,	PUNCT
elp-41635	99	11	it	it	PRON
elp-41635	99	12	is	be	AUX
elp-41635	99	13	also	also	ADV
elp-41635	99	14	necessary	necessary	ADJ
elp-41635	99	15	to	to	PART
elp-41635	99	16	pay	pay	VERB
elp-41635	99	17	more	more	ADJ
elp-41635	99	18	attention	attention	NOUN
elp-41635	99	19	to	to	ADP
elp-41635	99	20	whether	whether	SCONJ
elp-41635	99	21	the	the	DET
elp-41635	99	22	company	company	NOUN
elp-41635	99	23	itself	itself	PRON
elp-41635	99	24	is	be	AUX
elp-41635	99	25	involved	involve	VERB
elp-41635	99	26	in	in	ADP
elp-41635	99	27	money	money	NOUN
elp-41635	99	28	laundering	laundering	NOUN
elp-41635	99	29	.	.	PUNCT
elp-41635	100	1	after	after	ADV
elp-41635	100	2	all	all	ADV
elp-41635	100	3	,	,	PUNCT
elp-41635	100	4	a	a	DET
elp-41635	100	5	large	large	ADJ
elp-41635	100	6	amount	amount	NOUN
elp-41635	100	7	of	of	ADP
elp-41635	100	8	liquid	liquid	ADJ
elp-41635	100	9	funds	fund	NOUN
elp-41635	100	10	are	be	AUX
elp-41635	100	11	needed	need	VERB
elp-41635	100	12	in	in	ADP
elp-41635	100	13	the	the	DET
elp-41635	100	14	process	process	NOUN
elp-41635	100	15	of	of	ADP
elp-41635	100	16	committing	commit	VERB
elp-41635	100	17	fraud	fraud	NOUN
elp-41635	100	18	.	.	PUNCT
elp-41635	101	1	in	in	ADP
elp-41635	101	2	the	the	DET
elp-41635	101	3	process	process	NOUN
elp-41635	101	4	of	of	ADP
elp-41635	101	5	financial	financial	ADJ
elp-41635	101	6	fraud	fraud	NOUN
elp-41635	101	7	,	,	PUNCT
elp-41635	101	8	money	money	NOUN
elp-41635	101	9	laundering	laundering	NOUN
elp-41635	101	10	may	may	AUX
elp-41635	101	11	be	be	AUX
elp-41635	101	12	involved	involve	VERB
elp-41635	101	13	.	.	PUNCT
elp-41635	102	1	a	a	DET
elp-41635	102	2	lot	lot	NOUN
elp-41635	102	3	of	of	ADP
elp-41635	102	4	black	black	ADJ
elp-41635	102	5	money	money	NOUN
elp-41635	102	6	from	from	ADP
elp-41635	102	7	the	the	DET
elp-41635	102	8	seven	seven	NUM
elp-41635	102	9	major	major	ADJ
elp-41635	102	10	upstream	upstream	ADJ
elp-41635	102	11	crimes	crime	NOUN
elp-41635	102	12	of	of	ADP
elp-41635	102	13	money	money	NOUN
elp-41635	102	14	laundering	laundering	NOUN
elp-41635	102	15	may	may	AUX
elp-41635	102	16	be	be	AUX
elp-41635	102	17	laundered	launder	VERB
elp-41635	102	18	through	through	ADP
elp-41635	102	19	some	some	DET
elp-41635	102	20	companies	company	NOUN
elp-41635	102	21	and	and	CCONJ
elp-41635	102	22	enterprises	enterprise	NOUN
elp-41635	102	23	through	through	ADP
elp-41635	102	24	false	false	ADJ
elp-41635	102	25	transactions	transaction	NOUN
elp-41635	102	26	,	,	PUNCT
elp-41635	102	27	etc	etc	X
elp-41635	102	28	.	.	X
elp-41635	103	1	it	it	PRON
elp-41635	103	2	is	be	AUX
elp-41635	103	3	necessary	necessary	ADJ
elp-41635	103	4	to	to	PART
elp-41635	103	5	strictly	strictly	ADV
elp-41635	103	6	inspect	inspect	VERB
elp-41635	103	7	the	the	DET
elp-41635	103	8	legality	legality	NOUN
elp-41635	103	9	of	of	ADP
elp-41635	103	10	the	the	DET
elp-41635	103	11	listed	list	VERB
elp-41635	103	12	companies	company	NOUN
elp-41635	103	13	’	’	PART
elp-41635	103	14	capital	capital	NOUN
elp-41635	103	15	sources	source	NOUN
elp-41635	103	16	and	and	CCONJ
elp-41635	103	17	the	the	DET
elp-41635	103	18	rationality	rationality	NOUN
elp-41635	103	19	of	of	ADP
elp-41635	103	20	suspicious	suspicious	ADJ
elp-41635	103	21	funds	fund	NOUN
elp-41635	103	22	flowing	flow	VERB
elp-41635	103	23	through	through	ADP
elp-41635	103	24	various	various	ADJ
elp-41635	103	25	related	related	ADJ
elp-41635	103	26	enterprises	enterprise	NOUN
elp-41635	103	27	,	,	PUNCT
elp-41635	103	28	whether	whether	SCONJ
elp-41635	103	29	it	it	PRON
elp-41635	103	30	is	be	AUX
elp-41635	103	31	simply	simply	ADV
elp-41635	103	32	for	for	ADP
elp-41635	103	33	fraud	fraud	NOUN
elp-41635	103	34	or	or	CCONJ
elp-41635	103	35	involving	involve	VERB
elp-41635	103	36	money	money	NOUN
elp-41635	103	37	laundering	laundering	NOUN
elp-41635	103	38	.	.	PUNCT
elp-41635	104	1	at	at	ADP
elp-41635	104	2	this	this	DET
elp-41635	104	3	time	time	NOUN
elp-41635	104	4	,	,	PUNCT
elp-41635	104	5	whether	whether	SCONJ
elp-41635	104	6	the	the	DET
elp-41635	104	7	auditors	auditor	NOUN
elp-41635	104	8	,	,	PUNCT
elp-41635	104	9	institutions	institution	NOUN
elp-41635	104	10	,	,	PUNCT
elp-41635	104	11	and	and	CCONJ
elp-41635	104	12	inspectors	inspector	NOUN
elp-41635	104	13	can	can	AUX
elp-41635	104	14	maintain	maintain	VERB
elp-41635	104	15	their	their	PRON
elp-41635	104	16	independence	independence	NOUN
elp-41635	104	17	in	in	ADP
elp-41635	104	18	the	the	DET
elp-41635	104	19	face	face	NOUN
elp-41635	104	20	of	of	ADP
elp-41635	104	21	huge	huge	ADJ
elp-41635	104	22	interests	interest	NOUN
elp-41635	104	23	is	be	AUX
elp-41635	104	24	crucial	crucial	ADJ
elp-41635	104	25	for	for	ADP
elp-41635	104	26	maintaining	maintain	VERB
elp-41635	104	27	the	the	DET
elp-41635	104	28	social	social	ADJ
elp-41635	104	29	and	and	CCONJ
elp-41635	104	30	economic	economic	ADJ
elp-41635	104	31	order	order	NOUN
elp-41635	104	32	.	.	PUNCT
elp-41635	105	1	to	to	PART
elp-41635	105	2	maintain	maintain	VERB
elp-41635	105	3	this	this	DET
elp-41635	105	4	independence	independence	NOUN
elp-41635	105	5	,	,	PUNCT
elp-41635	105	6	it	it	PRON
elp-41635	105	7	is	be	AUX
elp-41635	105	8	necessary	necessary	ADJ
elp-41635	105	9	to	to	PART
elp-41635	105	10	further	far	ADV
elp-41635	105	11	improve	improve	VERB
elp-41635	105	12	the	the	DET
elp-41635	105	13	internal	internal	ADJ
elp-41635	105	14	authority	authority	NOUN
elp-41635	105	15	separation	separation	NOUN
elp-41635	105	16	system	system	NOUN
elp-41635	105	17	of	of	ADP
elp-41635	105	18	the	the	DET
elp-41635	105	19	audit	audit	NOUN
elp-41635	105	20	institution	institution	NOUN
elp-41635	105	21	or	or	CCONJ
elp-41635	105	22	inspection	inspection	NOUN
elp-41635	105	23	agency	agency	NOUN
elp-41635	105	24	,	,	PUNCT
elp-41635	105	25	so	so	SCONJ
elp-41635	105	26	that	that	SCONJ
elp-41635	105	27	the	the	DET
elp-41635	105	28	personnel	personnel	NOUN
elp-41635	105	29	of	of	ADP
elp-41635	105	30	each	each	DET
elp-41635	105	31	position	position	NOUN
elp-41635	105	32	can	can	AUX
elp-41635	105	33	form	form	VERB
elp-41635	105	34	effective	effective	ADJ
elp-41635	105	35	checks	check	NOUN
elp-41635	105	36	and	and	CCONJ
elp-41635	105	37	balances	balance	NOUN
elp-41635	105	38	,	,	PUNCT
elp-41635	105	39	and	and	CCONJ
elp-41635	105	40	achieve	achieve	VERB
elp-41635	105	41	complete	complete	ADJ
elp-41635	105	42	and	and	CCONJ
elp-41635	105	43	effective	effective	ADJ
elp-41635	105	44	procedures	procedure	NOUN
elp-41635	105	45	.	.	PUNCT
elp-41635	106	1	4.3	4.3	NUM
elp-41635	106	2	improve	improve	VERB
elp-41635	106	3	the	the	DET
elp-41635	106	4	legal	legal	ADJ
elp-41635	106	5	system	system	NOUN
elp-41635	106	6	4.3.1	4.3.1	PRON
elp-41635	106	7	update	update	NOUN
elp-41635	106	8	laws	law	NOUN
elp-41635	106	9	and	and	CCONJ
elp-41635	106	10	regulations	regulation	NOUN
elp-41635	106	11	in	in	ADP
elp-41635	106	12	a	a	DET
elp-41635	106	13	timely	timely	ADJ
elp-41635	106	14	manner	manner	NOUN
elp-41635	106	15	with	with	ADP
elp-41635	106	16	the	the	DET
elp-41635	106	17	implementation	implementation	NOUN
elp-41635	106	18	of	of	ADP
elp-41635	106	19	the	the	DET
elp-41635	106	20	new	new	ADJ
elp-41635	106	21	“	"	PUNCT
elp-41635	106	22	securities	security	NOUN
elp-41635	106	23	law	law	NOUN
elp-41635	106	24	”	"	PUNCT
elp-41635	106	25	in	in	ADP
elp-41635	106	26	2020	2020	NUM
elp-41635	106	27	,	,	PUNCT
elp-41635	106	28	the	the	DET
elp-41635	106	29	new	new	ADJ
elp-41635	106	30	securities	security	NOUN
elp-41635	106	31	law	law	NOUN
elp-41635	106	32	has	have	AUX
elp-41635	106	33	added	add	VERB
elp-41635	106	34	a	a	DET
elp-41635	106	35	new	new	ADJ
elp-41635	106	36	chapter	chapter	NOUN
elp-41635	106	37	5	5	NUM
elp-41635	106	38	,	,	PUNCT
elp-41635	106	39	which	which	PRON
elp-41635	106	40	is	be	AUX
elp-41635	106	41	the	the	DET
elp-41635	106	42	new	new	ADJ
elp-41635	106	43	requirements	requirement	NOUN
elp-41635	106	44	for	for	ADP
elp-41635	106	45	information	information	NOUN
elp-41635	106	46	disclosure	disclosure	NOUN
elp-41635	106	47	,	,	PUNCT
elp-41635	106	48	and	and	CCONJ
elp-41635	106	49	added	add	VERB
elp-41635	106	50	requirements	requirement	NOUN
elp-41635	106	51	for	for	ADP
elp-41635	106	52	the	the	DET
elp-41635	106	53	quality	quality	NOUN
elp-41635	106	54	of	of	ADP
elp-41635	106	55	information	information	NOUN
elp-41635	106	56	disclosure	disclosure	NOUN
elp-41635	106	57	,	,	PUNCT
elp-41635	106	58	which	which	PRON
elp-41635	106	59	requires	require	VERB
elp-41635	106	60	truthfulness	truthfulness	ADJ
elp-41635	106	61	,	,	PUNCT
elp-41635	106	62	accuracy	accuracy	NOUN
elp-41635	106	63	,	,	PUNCT
elp-41635	106	64	completeness	completeness	NOUN
elp-41635	106	65	,	,	PUNCT
elp-41635	106	66	simplicity	simplicity	NOUN
elp-41635	106	67	,	,	PUNCT
elp-41635	106	68	clarity	clarity	NOUN
elp-41635	106	69	,	,	PUNCT
elp-41635	106	70	and	and	CCONJ
elp-41635	106	71	easy	easy	ADJ
elp-41635	106	72	to	to	PART
elp-41635	106	73	understand	understand	VERB
elp-41635	106	74	,	,	PUNCT
elp-41635	106	75	without	without	ADP
elp-41635	106	76	false	false	ADJ
elp-41635	106	77	records	record	NOUN
elp-41635	106	78	,	,	PUNCT
elp-41635	106	79	misleading	mislead	VERB
elp-41635	106	80	statements	statement	NOUN
elp-41635	106	81	,	,	PUNCT
elp-41635	106	82	or	or	CCONJ
elp-41635	106	83	significant	significant	ADJ
elp-41635	106	84	omissions	omission	NOUN
elp-41635	106	85	.	.	PUNCT
elp-41635	107	1	the	the	DET
elp-41635	107	2	new	new	ADJ
elp-41635	107	3	requirements	requirement	NOUN
elp-41635	107	4	for	for	ADP
elp-41635	107	5	information	information	NOUN
elp-41635	107	6	disclosure	disclosure	NOUN
elp-41635	107	7	are	be	AUX
elp-41635	107	8	higher	high	ADJ
elp-41635	107	9	for	for	ADP
elp-41635	107	10	listed	list	VERB
elp-41635	107	11	companies	company	NOUN
elp-41635	107	12	,	,	PUNCT
elp-41635	107	13	not	not	PART
elp-41635	107	14	only	only	ADV
elp-41635	107	15	to	to	PART
elp-41635	107	16	be	be	AUX
elp-41635	107	17	true	true	ADJ
elp-41635	107	18	and	and	CCONJ
elp-41635	107	19	effective	effective	ADJ
elp-41635	107	20	but	but	CCONJ
elp-41635	107	21	also	also	ADV
elp-41635	107	22	to	to	PART
elp-41635	107	23	be	be	AUX
elp-41635	107	24	easy	easy	ADJ
elp-41635	107	25	to	to	PART
elp-41635	107	26	understand	understand	VERB
elp-41635	107	27	,	,	PUNCT
elp-41635	107	28	which	which	PRON
elp-41635	107	29	is	be	AUX
elp-41635	107	30	a	a	DET
elp-41635	107	31	good	good	ADJ
elp-41635	107	32	thing	thing	NOUN
elp-41635	107	33	for	for	ADP
elp-41635	107	34	small	small	ADJ
elp-41635	107	35	and	and	CCONJ
elp-41635	107	36	medium	medium	ADJ
elp-41635	107	37	investors	investor	NOUN
elp-41635	107	38	.	.	PUNCT
elp-41635	108	1	the	the	DET
elp-41635	108	2	reports	report	NOUN
elp-41635	108	3	are	be	AUX
elp-41635	108	4	easier	easy	ADJ
elp-41635	108	5	to	to	PART
elp-41635	108	6	understand	understand	VERB
elp-41635	108	7	for	for	ADP
elp-41635	108	8	them	they	PRON
elp-41635	108	9	,	,	PUNCT
elp-41635	108	10	which	which	PRON
elp-41635	108	11	is	be	AUX
elp-41635	108	12	a	a	DET
elp-41635	108	13	good	good	ADJ
elp-41635	108	14	thing	thing	NOUN
elp-41635	108	15	,	,	PUNCT
elp-41635	108	16	because	because	SCONJ
elp-41635	108	17	the	the	DET
elp-41635	108	18	financial	financial	ADJ
elp-41635	108	19	statements	statement	NOUN
elp-41635	108	20	that	that	PRON
elp-41635	108	21	were	be	AUX
elp-41635	108	22	originally	originally	ADV
elp-41635	108	23	difficult	difficult	ADJ
elp-41635	108	24	to	to	PART
elp-41635	108	25	understand	understand	VERB
elp-41635	108	26	have	have	AUX
elp-41635	108	27	become	become	VERB
elp-41635	108	28	easier	easy	ADJ
elp-41635	108	29	to	to	PART
elp-41635	108	30	understand	understand	VERB
elp-41635	108	31	.	.	PUNCT
elp-41635	109	1	article	article	NOUN
elp-41635	109	2	80	80	NUM
elp-41635	109	3	of	of	ADP
elp-41635	109	4	the	the	DET
elp-41635	109	5	new	new	ADJ
elp-41635	109	6	securities	security	NOUN
elp-41635	109	7	law	law	NOUN
elp-41635	109	8	also	also	ADV
elp-41635	109	9	expands	expand	VERB
elp-41635	109	10	the	the	DET
elp-41635	109	11	scope	scope	NOUN
elp-41635	109	12	of	of	ADP
elp-41635	109	13	information	information	NOUN
elp-41635	109	14	disclosure	disclosure	NOUN
elp-41635	109	15	,	,	PUNCT
elp-41635	109	16	from	from	ADP
elp-41635	109	17	the	the	DET
elp-41635	109	18	original	original	ADJ
elp-41635	109	19	five	five	NUM
elp-41635	109	20	to	to	ADP
elp-41635	109	21	the	the	DET
elp-41635	109	22	current	current	ADJ
elp-41635	109	23	twelve	twelve	NOUN
elp-41635	109	24	,	,	PUNCT
elp-41635	109	25	and	and	CCONJ
elp-41635	109	26	the	the	DET
elp-41635	109	27	matters	matter	NOUN
elp-41635	109	28	that	that	PRON
elp-41635	109	29	listed	list	VERB
elp-41635	109	30	companies	company	NOUN
elp-41635	109	31	must	must	AUX
elp-41635	109	32	disclose	disclose	VERB
elp-41635	109	33	have	have	AUX
elp-41635	109	34	increased	increase	VERB
elp-41635	109	35	,	,	PUNCT
elp-41635	109	36	the	the	DET
elp-41635	109	37	quality	quality	NOUN
elp-41635	109	38	of	of	ADP
elp-41635	109	39	accounting	accounting	NOUN
elp-41635	109	40	information	information	NOUN
elp-41635	109	41	is	be	AUX
elp-41635	109	42	higher	high	ADJ
elp-41635	109	43	,	,	PUNCT
elp-41635	109	44	and	and	CCONJ
elp-41635	109	45	the	the	DET
elp-41635	109	46	disclosure	disclosure	NOUN
elp-41635	109	47	of	of	ADP
elp-41635	109	48	accounting	accounting	NOUN
elp-41635	109	49	information	information	NOUN
elp-41635	109	50	is	be	AUX
elp-41635	109	51	more	more	ADV
elp-41635	109	52	transparent	transparent	ADJ
elp-41635	109	53	and	and	CCONJ
elp-41635	109	54	timely	timely	ADJ
elp-41635	109	55	,	,	PUNCT
elp-41635	109	56	which	which	PRON
elp-41635	109	57	is	be	AUX
elp-41635	109	58	more	more	ADV
elp-41635	109	59	helpful	helpful	ADJ
elp-41635	109	60	for	for	SCONJ
elp-41635	109	61	ordinary	ordinary	ADJ
elp-41635	109	62	investors	investor	NOUN
elp-41635	109	63	to	to	PART
elp-41635	109	64	protect	protect	VERB
elp-41635	109	65	their	their	PRON
elp-41635	109	66	rights	right	NOUN
elp-41635	109	67	and	and	CCONJ
elp-41635	109	68	interests	interest	NOUN
elp-41635	109	69	.	.	PUNCT
elp-41635	110	1	4.3.2	4.3.2	NUM
elp-41635	110	2	increase	increase	VERB
elp-41635	110	3	the	the	DET
elp-41635	110	4	punishment	punishment	NOUN
elp-41635	110	5	for	for	ADP
elp-41635	110	6	financial	financial	ADJ
elp-41635	110	7	fraud	fraud	NOUN
elp-41635	110	8	the	the	DET
elp-41635	110	9	new	new	ADJ
elp-41635	110	10	securities	security	NOUN
elp-41635	110	11	law	law	NOUN
elp-41635	110	12	has	have	AUX
elp-41635	110	13	also	also	ADV
elp-41635	110	14	increased	increase	VERB
elp-41635	110	15	the	the	DET
elp-41635	110	16	fines	fine	NOUN
elp-41635	110	17	for	for	ADP
elp-41635	110	18	financial	financial	ADJ
elp-41635	110	19	fraud	fraud	NOUN
elp-41635	110	20	behavior	behavior	NOUN
elp-41635	110	21	,	,	PUNCT
elp-41635	110	22	from	from	ADP
elp-41635	110	23	the	the	DET
elp-41635	110	24	original	original	ADJ
elp-41635	110	25	600,000	600,000	NUM
elp-41635	110	26	yuan	yuan	NOUN
elp-41635	110	27	to	to	ADP
elp-41635	110	28	10	10	NUM
elp-41635	110	29	million	million	NUM
elp-41635	110	30	yuan	yuan	NOUN
elp-41635	110	31	.	.	PUNCT
elp-41635	111	1	in	in	ADP
elp-41635	111	2	china	china	PROPN
elp-41635	111	3	’s	’s	PART
elp-41635	111	4	judicial	judicial	ADJ
elp-41635	111	5	practice	practice	NOUN
elp-41635	111	6	,	,	PUNCT
elp-41635	111	7	the	the	DET
elp-41635	111	8	chances	chance	NOUN
elp-41635	111	9	of	of	ADP
elp-41635	111	10	top	top	ADJ
elp-41635	111	11	-	-	PUNCT
elp-41635	111	12	level	level	NOUN
elp-41635	111	13	cases	case	NOUN
elp-41635	111	14	are	be	AUX
elp-41635	111	15	relatively	relatively	ADV
elp-41635	111	16	small	small	ADJ
elp-41635	111	17	.	.	PUNCT
elp-41635	112	1	from	from	ADP
elp-41635	112	2	the	the	DET
elp-41635	112	3	original	original	ADJ
elp-41635	112	4	600,000	600,000	NUM
elp-41635	112	5	yuan	yuan	NOUN
elp-41635	112	6	to	to	ADP
elp-41635	112	7	the	the	DET
elp-41635	112	8	current	current	ADJ
elp-41635	112	9	10	10	NUM
elp-41635	112	10	million	million	NUM
elp-41635	112	11	yuan	yuan	NOUN
elp-41635	112	12	,	,	PUNCT
elp-41635	112	13	this	this	DET
elp-41635	112	14	amount	amount	NOUN
elp-41635	112	15	is	be	AUX
elp-41635	112	16	a	a	DET
elp-41635	112	17	cost	cost	NOUN
elp-41635	112	18	that	that	PRON
elp-41635	112	19	listed	list	VERB
elp-41635	112	20	companies	company	NOUN
elp-41635	112	21	that	that	PRON
elp-41635	112	22	have	have	AUX
elp-41635	112	23	obtained	obtain	VERB
elp-41635	112	24	more	more	ADJ
elp-41635	112	25	benefits	benefit	NOUN
elp-41635	112	26	from	from	ADP
elp-41635	112	27	financial	financial	ADJ
elp-41635	112	28	fraud	fraud	NOUN
elp-41635	112	29	do	do	AUX
elp-41635	112	30	not	not	PART
elp-41635	112	31	care	care	VERB
elp-41635	112	32	about	about	ADP
elp-41635	112	33	at	at	ADV
elp-41635	112	34	all	all	ADV
elp-41635	112	35	.	.	PUNCT
elp-41635	113	1	compared	compare	VERB
elp-41635	113	2	with	with	ADP
elp-41635	113	3	the	the	DET
elp-41635	113	4	punishment	punishment	NOUN
elp-41635	113	5	for	for	ADP
elp-41635	113	6	financial	financial	ADJ
elp-41635	113	7	fraud	fraud	NOUN
elp-41635	113	8	in	in	ADP
elp-41635	113	9	american	american	ADJ
elp-41635	113	10	law	law	PROPN
elp-41635	113	11	,	,	PUNCT
elp-41635	113	12	china	china	PROPN
elp-41635	113	13	’s	’s	PART
elp-41635	113	14	legal	legal	ADJ
elp-41635	113	15	punishment	punishment	NOUN
elp-41635	113	16	for	for	ADP
elp-41635	113	17	financial	financial	ADJ
elp-41635	113	18	fraud	fraud	NOUN
elp-41635	113	19	is	be	AUX
elp-41635	113	20	far	far	ADV
elp-41635	113	21	from	from	ADP
elp-41635	113	22	enough	enough	ADJ
elp-41635	113	23	.	.	PUNCT
elp-41635	114	1	for	for	ADP
elp-41635	114	2	listed	list	VERB
elp-41635	114	3	companies	company	NOUN
elp-41635	114	4	,	,	PUNCT
elp-41635	114	5	even	even	ADV
elp-41635	114	6	the	the	DET
elp-41635	114	7	punishment	punishment	NOUN
elp-41635	114	8	after	after	ADP
elp-41635	114	9	the	the	DET
elp-41635	114	10	implementation	implementation	NOUN
elp-41635	114	11	of	of	ADP
elp-41635	114	12	the	the	DET
elp-41635	114	13	new	new	ADJ
elp-41635	114	14	securities	security	NOUN
elp-41635	114	15	law	law	NOUN
elp-41635	114	16	is	be	AUX
elp-41635	114	17	still	still	ADV
elp-41635	114	18	a	a	DET
elp-41635	114	19	drop	drop	NOUN
elp-41635	114	20	in	in	ADP
elp-41635	114	21	the	the	DET
elp-41635	114	22	bucket	bucket	NOUN
elp-41635	114	23	.	.	PUNCT
elp-41635	115	1	in	in	ADP
elp-41635	115	2	my	my	PRON
elp-41635	115	3	view	view	NOUN
elp-41635	115	4	,	,	PUNCT
elp-41635	115	5	financial	financial	ADJ
elp-41635	115	6	fraud	fraud	NOUN
elp-41635	115	7	is	be	AUX
elp-41635	115	8	a	a	DET
elp-41635	115	9	very	very	ADV
elp-41635	115	10	serious	serious	ADJ
elp-41635	115	11	mistake	mistake	NOUN
elp-41635	115	12	,	,	PUNCT
elp-41635	115	13	which	which	PRON
elp-41635	115	14	seriously	seriously	ADV
elp-41635	115	15	disrupts	disrupt	VERB
elp-41635	115	16	the	the	DET
elp-41635	115	17	social	social	ADJ
elp-41635	115	18	and	and	CCONJ
elp-41635	115	19	economic	economic	ADJ
elp-41635	115	20	order	order	NOUN
elp-41635	115	21	.	.	PUNCT
elp-41635	116	1	the	the	DET
elp-41635	116	2	punishment	punishment	NOUN
elp-41635	116	3	for	for	ADP
elp-41635	116	4	financial	financial	ADJ
elp-41635	116	5	fraud	fraud	NOUN
elp-41635	116	6	www.scholink.org/ojs/index.php/elp	www.scholink.org/ojs/index.php/elp	PROPN
elp-41635	116	7	economics	economic	NOUN
elp-41635	116	8	,	,	PUNCT
elp-41635	116	9	law	law	NOUN
elp-41635	116	10	and	and	CCONJ
elp-41635	116	11	policy	policy	NOUN
elp-41635	116	12	vol	vol	NOUN
elp-41635	116	13	.	.	PUNCT
elp-41635	116	14	7	7	NUM
elp-41635	116	15	,	,	PUNCT
elp-41635	116	16	no	no	INTJ
elp-41635	116	17	.	.	NOUN
elp-41635	116	18	2	2	NUM
elp-41635	116	19	,	,	PUNCT
elp-41635	116	20	2024	2024	NUM
elp-41635	116	21	15	15	NUM
elp-41635	116	22	published	publish	VERB
elp-41635	116	23	by	by	ADP
elp-41635	116	24	scholink	scholink	PROPN
elp-41635	116	25	inc	inc	PROPN
elp-41635	116	26	.	.	PROPN
elp-41635	116	27	should	should	AUX
elp-41635	116	28	also	also	ADV
elp-41635	116	29	play	play	VERB
elp-41635	116	30	a	a	DET
elp-41635	116	31	deterrent	deterrent	NOUN
elp-41635	116	32	role	role	NOUN
elp-41635	116	33	.	.	PUNCT
elp-41635	117	1	after	after	ADV
elp-41635	117	2	all	all	ADV
elp-41635	117	3	,	,	PUNCT
elp-41635	117	4	one	one	NUM
elp-41635	117	5	of	of	ADP
elp-41635	117	6	the	the	DET
elp-41635	117	7	many	many	ADJ
elp-41635	117	8	functions	function	NOUN
elp-41635	117	9	of	of	ADP
elp-41635	117	10	the	the	DET
elp-41635	117	11	law	law	NOUN
elp-41635	117	12	is	be	AUX
elp-41635	117	13	to	to	PART
elp-41635	117	14	educate	educate	VERB
elp-41635	117	15	,	,	PUNCT
elp-41635	117	16	to	to	PART
elp-41635	117	17	warn	warn	VERB
elp-41635	117	18	and	and	CCONJ
elp-41635	117	19	warn	warn	VERB
elp-41635	117	20	ordinary	ordinary	ADJ
elp-41635	117	21	people	people	NOUN
elp-41635	117	22	or	or	CCONJ
elp-41635	117	23	violators	violator	NOUN
elp-41635	117	24	themselves	themselves	PRON
elp-41635	117	25	.	.	PUNCT
elp-41635	118	1	both	both	CCONJ
elp-41635	118	2	the	the	DET
elp-41635	118	3	original	original	ADJ
elp-41635	118	4	securities	security	NOUN
elp-41635	118	5	law	law	NOUN
elp-41635	118	6	and	and	CCONJ
elp-41635	118	7	the	the	DET
elp-41635	118	8	new	new	ADJ
elp-41635	118	9	securities	security	NOUN
elp-41635	118	10	law	law	NOUN
elp-41635	118	11	do	do	AUX
elp-41635	118	12	not	not	PART
elp-41635	118	13	pose	pose	VERB
elp-41635	118	14	a	a	DET
elp-41635	118	15	great	great	ADJ
elp-41635	118	16	threat	threat	NOUN
elp-41635	118	17	to	to	ADP
elp-41635	118	18	listed	list	VERB
elp-41635	118	19	companies	company	NOUN
elp-41635	118	20	.	.	PUNCT
elp-41635	119	1	in	in	ADP
elp-41635	119	2	addition	addition	NOUN
elp-41635	119	3	,	,	PUNCT
elp-41635	119	4	for	for	ADP
elp-41635	119	5	such	such	ADJ
elp-41635	119	6	unit	unit	NOUN
elp-41635	119	7	crime	crime	NOUN
elp-41635	119	8	behavior	behavior	NOUN
elp-41635	119	9	,	,	PUNCT
elp-41635	119	10	not	not	PART
elp-41635	119	11	only	only	ADV
elp-41635	119	12	should	should	AUX
elp-41635	119	13	the	the	DET
elp-41635	119	14	double	double	ADJ
elp-41635	119	15	penalty	penalty	NOUN
elp-41635	119	16	system	system	NOUN
elp-41635	119	17	be	be	AUX
elp-41635	119	18	implemented	implement	VERB
elp-41635	119	19	,	,	PUNCT
elp-41635	119	20	but	but	CCONJ
elp-41635	119	21	restrictions	restriction	NOUN
elp-41635	119	22	should	should	AUX
elp-41635	119	23	also	also	ADV
elp-41635	119	24	be	be	AUX
elp-41635	119	25	imposed	impose	VERB
elp-41635	119	26	on	on	ADP
elp-41635	119	27	these	these	DET
elp-41635	119	28	companies	company	NOUN
elp-41635	119	29	that	that	PRON
elp-41635	119	30	have	have	AUX
elp-41635	119	31	been	be	AUX
elp-41635	119	32	found	find	VERB
elp-41635	119	33	to	to	PART
elp-41635	119	34	have	have	VERB
elp-41635	119	35	financial	financial	ADJ
elp-41635	119	36	fraud	fraud	NOUN
elp-41635	119	37	in	in	ADP
elp-41635	119	38	the	the	DET
elp-41635	119	39	securities	security	NOUN
elp-41635	119	40	market	market	NOUN
elp-41635	119	41	through	through	ADP
elp-41635	119	42	laws	law	NOUN
elp-41635	119	43	or	or	CCONJ
elp-41635	119	44	administrative	administrative	ADJ
elp-41635	119	45	regulations	regulation	NOUN
elp-41635	119	46	,	,	PUNCT
elp-41635	119	47	rather	rather	ADV
elp-41635	119	48	than	than	ADP
elp-41635	119	49	just	just	ADV
elp-41635	119	50	issuing	issue	VERB
elp-41635	119	51	warning	warning	NOUN
elp-41635	119	52	letters	letter	NOUN
elp-41635	119	53	or	or	CCONJ
elp-41635	119	54	orders	order	NOUN
elp-41635	119	55	to	to	PART
elp-41635	119	56	correct	correct	VERB
elp-41635	119	57	.	.	PUNCT
elp-41635	120	1	4.3.3	4.3.3	PUNCT
elp-41635	120	2	accelerate	accelerate	VERB
elp-41635	120	3	the	the	DET
elp-41635	120	4	application	application	NOUN
elp-41635	120	5	of	of	ADP
elp-41635	120	6	big	big	ADJ
elp-41635	120	7	data	datum	NOUN
elp-41635	120	8	in	in	ADP
elp-41635	120	9	the	the	DET
elp-41635	120	10	daily	daily	ADJ
elp-41635	120	11	business	business	NOUN
elp-41635	120	12	of	of	ADP
elp-41635	120	13	listed	list	VERB
elp-41635	120	14	companies	company	NOUN
elp-41635	120	15	with	with	ADP
elp-41635	120	16	the	the	DET
elp-41635	120	17	advancement	advancement	NOUN
elp-41635	120	18	of	of	ADP
elp-41635	120	19	the	the	DET
elp-41635	120	20	accounting	accounting	NOUN
elp-41635	120	21	computerization	computerization	NOUN
elp-41635	120	22	process	process	NOUN
elp-41635	120	23	,	,	PUNCT
elp-41635	120	24	more	more	ADJ
elp-41635	120	25	and	and	CCONJ
elp-41635	120	26	more	more	ADJ
elp-41635	120	27	companies	company	NOUN
elp-41635	120	28	choose	choose	VERB
elp-41635	120	29	to	to	PART
elp-41635	120	30	use	use	VERB
elp-41635	120	31	financial	financial	ADJ
elp-41635	120	32	software	software	NOUN
elp-41635	120	33	to	to	PART
elp-41635	120	34	replace	replace	VERB
elp-41635	120	35	manual	manual	ADJ
elp-41635	120	36	accounting	accounting	NOUN
elp-41635	120	37	.	.	PUNCT
elp-41635	121	1	the	the	DET
elp-41635	121	2	top	top	ADJ
elp-41635	121	3	ten	ten	NUM
elp-41635	121	4	it	it	PRON
elp-41635	121	5	information	information	NOUN
elp-41635	121	6	technologies	technology	NOUN
elp-41635	121	7	that	that	PRON
elp-41635	121	8	affected	affect	VERB
elp-41635	121	9	chinese	chinese	ADJ
elp-41635	121	10	accounting	accounting	NOUN
elp-41635	121	11	practitioners	practitioner	NOUN
elp-41635	121	12	in	in	ADP
elp-41635	121	13	2020	2020	NUM
elp-41635	121	14	include	include	VERB
elp-41635	121	15	financial	financial	ADJ
elp-41635	121	16	cloud	cloud	NOUN
elp-41635	121	17	,	,	PUNCT
elp-41635	121	18	electronic	electronic	ADJ
elp-41635	121	19	invoices	invoice	NOUN
elp-41635	121	20	,	,	PUNCT
elp-41635	121	21	accounting	account	VERB
elp-41635	121	22	big	big	ADJ
elp-41635	121	23	data	datum	NOUN
elp-41635	121	24	technology	technology	NOUN
elp-41635	121	25	,	,	PUNCT
elp-41635	121	26	electronic	electronic	ADJ
elp-41635	121	27	archives	archive	NOUN
elp-41635	121	28	,	,	PUNCT
elp-41635	121	29	rpa	rpa	PROPN
elp-41635	121	30	,	,	PUNCT
elp-41635	121	31	new	new	ADJ
elp-41635	121	32	generation	generation	NOUN
elp-41635	121	33	erp	erp	NOUN
elp-41635	121	34	,	,	PUNCT
elp-41635	121	35	etc	etc	X
elp-41635	121	36	.	.	X
elp-41635	122	1	the	the	DET
elp-41635	122	2	application	application	NOUN
elp-41635	122	3	of	of	ADP
elp-41635	122	4	big	big	ADJ
elp-41635	122	5	data	datum	NOUN
elp-41635	122	6	has	have	AUX
elp-41635	122	7	also	also	ADV
elp-41635	122	8	reduced	reduce	VERB
elp-41635	122	9	the	the	DET
elp-41635	122	10	work	work	NOUN
elp-41635	122	11	pressure	pressure	NOUN
elp-41635	122	12	of	of	ADP
elp-41635	122	13	accounting	accounting	NOUN
elp-41635	122	14	personnel	personnel	NOUN
elp-41635	122	15	and	and	CCONJ
elp-41635	122	16	made	make	VERB
elp-41635	122	17	traditional	traditional	ADJ
elp-41635	122	18	financial	financial	ADJ
elp-41635	122	19	fraud	fraud	NOUN
elp-41635	122	20	behavior	behavior	NOUN
elp-41635	122	21	face	face	VERB
elp-41635	122	22	the	the	DET
elp-41635	122	23	impact	impact	NOUN
elp-41635	122	24	of	of	ADP
elp-41635	122	25	big	big	ADJ
elp-41635	122	26	data	datum	NOUN
elp-41635	122	27	.	.	PUNCT
elp-41635	123	1	in	in	ADP
elp-41635	123	2	the	the	DET
elp-41635	123	3	daily	daily	ADJ
elp-41635	123	4	management	management	NOUN
elp-41635	123	5	of	of	ADP
elp-41635	123	6	enterprises	enterprise	NOUN
elp-41635	123	7	,	,	PUNCT
elp-41635	123	8	the	the	DET
elp-41635	123	9	use	use	NOUN
elp-41635	123	10	of	of	ADP
elp-41635	123	11	financial	financial	ADJ
elp-41635	123	12	software	software	NOUN
elp-41635	123	13	can	can	AUX
elp-41635	123	14	make	make	VERB
elp-41635	123	15	the	the	DET
elp-41635	123	16	company	company	NOUN
elp-41635	123	17	’s	’s	PART
elp-41635	123	18	transactions	transaction	NOUN
elp-41635	123	19	controllable	controllable	ADJ
elp-41635	123	20	,	,	PUNCT
elp-41635	123	21	thereby	thereby	ADV
elp-41635	123	22	reducing	reduce	VERB
elp-41635	123	23	financial	financial	ADJ
elp-41635	123	24	fraud	fraud	NOUN
elp-41635	123	25	behavior	behavior	NOUN
elp-41635	123	26	.	.	PUNCT
elp-41635	124	1	with	with	ADP
elp-41635	124	2	the	the	DET
elp-41635	124	3	development	development	NOUN
elp-41635	124	4	of	of	ADP
elp-41635	124	5	big	big	ADJ
elp-41635	124	6	data	datum	NOUN
elp-41635	124	7	,	,	PUNCT
elp-41635	124	8	the	the	DET
elp-41635	124	9	popularization	popularization	NOUN
elp-41635	124	10	of	of	ADP
elp-41635	124	11	specific	specific	ADJ
elp-41635	124	12	valuation	valuation	NOUN
elp-41635	124	13	methods	method	NOUN
elp-41635	124	14	can	can	AUX
elp-41635	124	15	make	make	VERB
elp-41635	124	16	each	each	DET
elp-41635	124	17	inventory	inventory	NOUN
elp-41635	124	18	have	have	VERB
elp-41635	124	19	a	a	DET
elp-41635	124	20	basis	basis	NOUN
elp-41635	124	21	for	for	ADP
elp-41635	124	22	inquiry	inquiry	NOUN
elp-41635	124	23	.	.	PUNCT
elp-41635	125	1	nowadays	nowadays	ADV
elp-41635	125	2	,	,	PUNCT
elp-41635	125	3	most	most	ADJ
elp-41635	125	4	of	of	ADP
elp-41635	125	5	the	the	DET
elp-41635	125	6	goods	good	NOUN
elp-41635	125	7	’	'	PUNCT
elp-41635	125	8	transportation	transportation	NOUN
elp-41635	125	9	depends	depend	VERB
elp-41635	125	10	on	on	ADP
elp-41635	125	11	logistics	logistic	NOUN
elp-41635	125	12	,	,	PUNCT
elp-41635	125	13	and	and	CCONJ
elp-41635	125	14	combining	combine	VERB
elp-41635	125	15	with	with	ADP
elp-41635	125	16	logistics	logistic	NOUN
elp-41635	125	17	information	information	NOUN
elp-41635	125	18	can	can	AUX
elp-41635	125	19	eliminate	eliminate	VERB
elp-41635	125	20	some	some	DET
elp-41635	125	21	fictitious	fictitious	ADJ
elp-41635	125	22	businesses	business	NOUN
elp-41635	125	23	from	from	ADP
elp-41635	125	24	the	the	DET
elp-41635	125	25	source	source	NOUN
elp-41635	125	26	and	and	CCONJ
elp-41635	125	27	reduce	reduce	VERB
elp-41635	125	28	financial	financial	ADJ
elp-41635	125	29	fraud	fraud	NOUN
elp-41635	125	30	.	.	PUNCT
elp-41635	126	1	5	5	X
elp-41635	126	2	.	.	X
elp-41635	126	3	discussion	discussion	NOUN
elp-41635	126	4	the	the	DET
elp-41635	126	5	prevalence	prevalence	NOUN
elp-41635	126	6	of	of	ADP
elp-41635	126	7	financial	financial	ADJ
elp-41635	126	8	fraud	fraud	NOUN
elp-41635	126	9	within	within	ADP
elp-41635	126	10	listed	list	VERB
elp-41635	126	11	companies	company	NOUN
elp-41635	126	12	poses	pose	VERB
elp-41635	126	13	a	a	DET
elp-41635	126	14	significant	significant	ADJ
elp-41635	126	15	threat	threat	NOUN
elp-41635	126	16	to	to	ADP
elp-41635	126	17	the	the	DET
elp-41635	126	18	integrity	integrity	NOUN
elp-41635	126	19	of	of	ADP
elp-41635	126	20	china	china	PROPN
elp-41635	126	21	’s	’s	PART
elp-41635	126	22	securities	security	NOUN
elp-41635	126	23	market	market	NOUN
elp-41635	126	24	and	and	CCONJ
elp-41635	126	25	undermines	undermine	VERB
elp-41635	126	26	investor	investor	NOUN
elp-41635	126	27	confidence	confidence	NOUN
elp-41635	126	28	.	.	PUNCT
elp-41635	127	1	the	the	DET
elp-41635	127	2	paper	paper	NOUN
elp-41635	127	3	has	have	AUX
elp-41635	127	4	thoroughly	thoroughly	ADV
elp-41635	127	5	examined	examine	VERB
elp-41635	127	6	the	the	DET
elp-41635	127	7	various	various	ADJ
elp-41635	127	8	methods	method	NOUN
elp-41635	127	9	of	of	ADP
elp-41635	127	10	financial	financial	ADJ
elp-41635	127	11	fraud	fraud	NOUN
elp-41635	127	12	,	,	PUNCT
elp-41635	127	13	highlighting	highlight	VERB
elp-41635	127	14	the	the	DET
elp-41635	127	15	need	need	NOUN
elp-41635	127	16	for	for	ADP
elp-41635	127	17	a	a	DET
elp-41635	127	18	robust	robust	ADJ
elp-41635	127	19	approach	approach	NOUN
elp-41635	127	20	to	to	PART
elp-41635	127	21	identify	identify	VERB
elp-41635	127	22	and	and	CCONJ
elp-41635	127	23	combat	combat	VERB
elp-41635	127	24	these	these	DET
elp-41635	127	25	unethical	unethical	ADJ
elp-41635	127	26	practices	practice	NOUN
elp-41635	127	27	.	.	PUNCT
elp-41635	128	1	to	to	PART
elp-41635	128	2	address	address	VERB
elp-41635	128	3	this	this	DET
elp-41635	128	4	issue	issue	NOUN
elp-41635	128	5	,	,	PUNCT
elp-41635	128	6	it	it	PRON
elp-41635	128	7	is	be	AUX
elp-41635	128	8	essential	essential	ADJ
elp-41635	128	9	to	to	PART
elp-41635	128	10	enhance	enhance	VERB
elp-41635	128	11	the	the	DET
elp-41635	128	12	ethical	ethical	ADJ
elp-41635	128	13	and	and	CCONJ
elp-41635	128	14	legal	legal	ADJ
elp-41635	128	15	awareness	awareness	NOUN
elp-41635	128	16	among	among	ADP
elp-41635	128	17	accounting	accounting	NOUN
elp-41635	128	18	personnel	personnel	NOUN
elp-41635	128	19	,	,	PUNCT
elp-41635	128	20	ensure	ensure	VERB
elp-41635	128	21	the	the	DET
elp-41635	128	22	independence	independence	NOUN
elp-41635	128	23	of	of	ADP
elp-41635	128	24	external	external	ADJ
elp-41635	128	25	auditors	auditor	NOUN
elp-41635	128	26	,	,	PUNCT
elp-41635	128	27	and	and	CCONJ
elp-41635	128	28	continuously	continuously	ADV
elp-41635	128	29	update	update	VERB
elp-41635	128	30	and	and	CCONJ
elp-41635	128	31	enforce	enforce	VERB
elp-41635	128	32	regulations	regulation	NOUN
elp-41635	128	33	to	to	PART
elp-41635	128	34	increase	increase	VERB
elp-41635	128	35	the	the	DET
elp-41635	128	36	penalties	penalty	NOUN
elp-41635	128	37	for	for	ADP
elp-41635	128	38	financial	financial	ADJ
elp-41635	128	39	misconduct	misconduct	NOUN
elp-41635	128	40	.	.	PUNCT
elp-41635	129	1	the	the	DET
elp-41635	129	2	integration	integration	NOUN
elp-41635	129	3	of	of	ADP
elp-41635	129	4	big	big	ADJ
elp-41635	129	5	data	datum	NOUN
elp-41635	129	6	into	into	ADP
elp-41635	129	7	the	the	DET
elp-41635	129	8	daily	daily	ADJ
elp-41635	129	9	operations	operation	NOUN
elp-41635	129	10	of	of	ADP
elp-41635	129	11	listed	list	VERB
elp-41635	129	12	companies	company	NOUN
elp-41635	129	13	can	can	AUX
elp-41635	129	14	also	also	ADV
elp-41635	129	15	serve	serve	VERB
elp-41635	129	16	as	as	ADP
elp-41635	129	17	a	a	DET
elp-41635	129	18	powerful	powerful	ADJ
elp-41635	129	19	tool	tool	NOUN
elp-41635	129	20	to	to	PART
elp-41635	129	21	prevent	prevent	VERB
elp-41635	129	22	financial	financial	ADJ
elp-41635	129	23	fraud	fraud	NOUN
elp-41635	129	24	by	by	ADP
elp-41635	129	25	improving	improve	VERB
elp-41635	129	26	transaction	transaction	NOUN
elp-41635	129	27	traceability	traceability	NOUN
elp-41635	129	28	and	and	CCONJ
elp-41635	129	29	oversight	oversight	NOUN
elp-41635	129	30	.	.	PUNCT
elp-41635	130	1	ultimately	ultimately	ADV
elp-41635	130	2	,	,	PUNCT
elp-41635	130	3	the	the	DET
elp-41635	130	4	paper	paper	NOUN
elp-41635	130	5	calls	call	VERB
elp-41635	130	6	for	for	ADP
elp-41635	130	7	a	a	DET
elp-41635	130	8	concerted	concerted	ADJ
elp-41635	130	9	effort	effort	NOUN
elp-41635	130	10	at	at	ADP
elp-41635	130	11	both	both	CCONJ
elp-41635	130	12	the	the	DET
elp-41635	130	13	corporate	corporate	ADJ
elp-41635	130	14	and	and	CCONJ
elp-41635	130	15	national	national	ADJ
elp-41635	130	16	levels	level	NOUN
elp-41635	130	17	to	to	PART
elp-41635	130	18	foster	foster	VERB
elp-41635	130	19	a	a	DET
elp-41635	130	20	market	market	NOUN
elp-41635	130	21	environment	environment	NOUN
elp-41635	130	22	that	that	PRON
elp-41635	130	23	is	be	AUX
elp-41635	130	24	transparent	transparent	ADJ
elp-41635	130	25	,	,	PUNCT
elp-41635	130	26	regulated	regulated	ADJ
elp-41635	130	27	,	,	PUNCT
elp-41635	130	28	and	and	CCONJ
elp-41635	130	29	resistant	resistant	ADJ
elp-41635	130	30	to	to	ADP
elp-41635	130	31	the	the	DET
elp-41635	130	32	corrupting	corrupting	ADJ
elp-41635	130	33	influence	influence	NOUN
elp-41635	130	34	of	of	ADP
elp-41635	130	35	financial	financial	ADJ
elp-41635	130	36	fraud	fraud	NOUN
elp-41635	130	37	.	.	PUNCT
elp-41635	131	1	6	6	X
elp-41635	131	2	.	.	X
elp-41635	131	3	conclusion	conclusion	NOUN
elp-41635	131	4	although	although	SCONJ
elp-41635	131	5	financial	financial	ADJ
elp-41635	131	6	fraud	fraud	NOUN
elp-41635	131	7	is	be	AUX
elp-41635	131	8	common	common	ADJ
elp-41635	131	9	in	in	ADP
elp-41635	131	10	listed	list	VERB
elp-41635	131	11	companies	company	NOUN
elp-41635	131	12	,	,	PUNCT
elp-41635	131	13	the	the	DET
elp-41635	131	14	behavior	behavior	NOUN
elp-41635	131	15	of	of	ADP
elp-41635	131	16	financial	financial	ADJ
elp-41635	131	17	fraud	fraud	NOUN
elp-41635	131	18	seriously	seriously	ADV
elp-41635	131	19	damages	damage	VERB
elp-41635	131	20	china	china	PROPN
elp-41635	131	21	’s	’s	PART
elp-41635	131	22	securities	security	NOUN
elp-41635	131	23	market	market	NOUN
elp-41635	131	24	and	and	CCONJ
elp-41635	131	25	frustrates	frustrate	VERB
elp-41635	131	26	the	the	DET
elp-41635	131	27	confidence	confidence	NOUN
elp-41635	131	28	of	of	ADP
elp-41635	131	29	investors	investor	NOUN
elp-41635	131	30	.	.	PUNCT
elp-41635	132	1	the	the	DET
elp-41635	132	2	methods	method	NOUN
elp-41635	132	3	of	of	ADP
elp-41635	132	4	financial	financial	ADJ
elp-41635	132	5	fraud	fraud	NOUN
elp-41635	132	6	are	be	AUX
elp-41635	132	7	various	various	ADJ
elp-41635	132	8	,	,	PUNCT
elp-41635	132	9	and	and	CCONJ
elp-41635	132	10	exploring	explore	VERB
elp-41635	132	11	the	the	DET
elp-41635	132	12	methods	method	NOUN
elp-41635	132	13	of	of	ADP
elp-41635	132	14	financial	financial	ADJ
elp-41635	132	15	fraud	fraud	NOUN
elp-41635	132	16	by	by	ADP
elp-41635	132	17	listed	list	VERB
elp-41635	132	18	companies	company	NOUN
elp-41635	132	19	helps	help	VERB
elp-41635	132	20	to	to	PART
elp-41635	132	21	rectify	rectify	VERB
elp-41635	132	22	the	the	DET
elp-41635	132	23	current	current	ADJ
elp-41635	132	24	economic	economic	ADJ
elp-41635	132	25	market	market	NOUN
elp-41635	132	26	atmosphere	atmosphere	NOUN
elp-41635	132	27	and	and	CCONJ
elp-41635	132	28	make	make	VERB
elp-41635	132	29	the	the	DET
elp-41635	132	30	operation	operation	NOUN
elp-41635	132	31	of	of	ADP
elp-41635	132	32	the	the	DET
elp-41635	132	33	economic	economic	ADJ
elp-41635	132	34	market	market	NOUN
elp-41635	132	35	tend	tend	VERB
elp-41635	132	36	to	to	PART
elp-41635	132	37	be	be	AUX
elp-41635	132	38	standardized	standardize	VERB
elp-41635	132	39	.	.	PUNCT
elp-41635	133	1	this	this	DET
elp-41635	133	2	paper	paper	NOUN
elp-41635	133	3	believes	believe	VERB
elp-41635	133	4	that	that	SCONJ
elp-41635	133	5	in	in	ADP
elp-41635	133	6	order	order	NOUN
elp-41635	133	7	to	to	PART
elp-41635	133	8	rectify	rectify	VERB
elp-41635	133	9	financial	financial	ADJ
elp-41635	133	10	fraud	fraud	NOUN
elp-41635	133	11	behavior	behavior	NOUN
elp-41635	133	12	,	,	PUNCT
elp-41635	133	13	it	it	PRON
elp-41635	133	14	is	be	AUX
elp-41635	133	15	necessary	necessary	ADJ
elp-41635	133	16	to	to	PART
elp-41635	133	17	www.scholink.org/ojs/index.php/elp	www.scholink.org/ojs/index.php/elp	VERB
elp-41635	133	18	economics	economic	NOUN
elp-41635	133	19	,	,	PUNCT
elp-41635	133	20	law	law	NOUN
elp-41635	133	21	and	and	CCONJ
elp-41635	133	22	policy	policy	NOUN
elp-41635	133	23	vol	vol	NOUN
elp-41635	133	24	.	.	PUNCT
elp-41635	134	1	7	7	NUM
elp-41635	134	2	,	,	PUNCT
elp-41635	134	3	no	no	INTJ
elp-41635	134	4	.	.	NOUN
elp-41635	134	5	2	2	NUM
elp-41635	134	6	,	,	PUNCT
elp-41635	134	7	2024	2024	NUM
elp-41635	134	8	16	16	NUM
elp-41635	134	9	published	publish	VERB
elp-41635	134	10	by	by	ADP
elp-41635	134	11	scholink	scholink	PROPN
elp-41635	134	12	inc	inc	PROPN
elp-41635	134	13	.	.	PROPN
elp-41635	134	14	strengthen	strengthen	VERB
elp-41635	134	15	the	the	DET
elp-41635	134	16	construction	construction	NOUN
elp-41635	134	17	of	of	ADP
elp-41635	134	18	the	the	DET
elp-41635	134	19	ideological	ideological	ADJ
elp-41635	134	20	and	and	CCONJ
elp-41635	134	21	moral	moral	ADJ
elp-41635	134	22	character	character	NOUN
elp-41635	134	23	of	of	ADP
elp-41635	134	24	accounting	accounting	NOUN
elp-41635	134	25	personnel	personnel	NOUN
elp-41635	134	26	,	,	PUNCT
elp-41635	134	27	the	the	DET
elp-41635	134	28	cultivation	cultivation	NOUN
elp-41635	134	29	of	of	ADP
elp-41635	134	30	legal	legal	ADJ
elp-41635	134	31	awareness	awareness	NOUN
elp-41635	134	32	;	;	PUNCT
elp-41635	134	33	to	to	PART
elp-41635	134	34	maintain	maintain	VERB
elp-41635	134	35	the	the	DET
elp-41635	134	36	independence	independence	NOUN
elp-41635	134	37	of	of	ADP
elp-41635	134	38	external	external	ADJ
elp-41635	134	39	audits	audit	NOUN
elp-41635	134	40	and	and	CCONJ
elp-41635	134	41	inspectors	inspector	NOUN
elp-41635	134	42	;	;	PUNCT
elp-41635	134	43	to	to	PART
elp-41635	134	44	update	update	VERB
elp-41635	134	45	laws	law	NOUN
elp-41635	134	46	and	and	CCONJ
elp-41635	134	47	regulations	regulation	NOUN
elp-41635	134	48	in	in	ADP
elp-41635	134	49	a	a	DET
elp-41635	134	50	timely	timely	ADJ
elp-41635	134	51	manner	manner	NOUN
elp-41635	134	52	,	,	PUNCT
elp-41635	134	53	and	and	CCONJ
elp-41635	134	54	to	to	PART
elp-41635	134	55	increase	increase	VERB
elp-41635	134	56	the	the	DET
elp-41635	134	57	punishment	punishment	NOUN
elp-41635	134	58	for	for	ADP
elp-41635	134	59	financial	financial	ADJ
elp-41635	134	60	fraud	fraud	NOUN
elp-41635	134	61	;	;	PUNCT
elp-41635	134	62	to	to	PART
elp-41635	134	63	accelerate	accelerate	VERB
elp-41635	134	64	the	the	DET
elp-41635	134	65	application	application	NOUN
elp-41635	134	66	of	of	ADP
elp-41635	134	67	big	big	ADJ
elp-41635	134	68	data	datum	NOUN
elp-41635	134	69	in	in	ADP
elp-41635	134	70	the	the	DET
elp-41635	134	71	daily	daily	ADJ
elp-41635	134	72	business	business	NOUN
elp-41635	134	73	of	of	ADP
elp-41635	134	74	listed	list	VERB
elp-41635	134	75	companies	company	NOUN
elp-41635	134	76	.	.	PUNCT
elp-41635	135	1	at	at	ADP
elp-41635	135	2	the	the	DET
elp-41635	135	3	same	same	ADJ
elp-41635	135	4	time	time	NOUN
elp-41635	135	5	,	,	PUNCT
elp-41635	135	6	at	at	ADP
elp-41635	135	7	the	the	DET
elp-41635	135	8	national	national	PROPN
elp-41635	135	9	macro	macro	PROPN
elp-41635	135	10	level	level	NOUN
elp-41635	135	11	,	,	PUNCT
elp-41635	135	12	correct	correct	ADJ
elp-41635	135	13	guidance	guidance	NOUN
elp-41635	135	14	should	should	AUX
elp-41635	135	15	be	be	AUX
elp-41635	135	16	carried	carry	VERB
elp-41635	135	17	out	out	ADP
elp-41635	135	18	to	to	PART
elp-41635	135	19	minimize	minimize	VERB
elp-41635	135	20	the	the	DET
elp-41635	135	21	disturbance	disturbance	NOUN
elp-41635	135	22	of	of	ADP
elp-41635	135	23	financial	financial	ADJ
elp-41635	135	24	fraud	fraud	NOUN
elp-41635	135	25	behavior	behavior	NOUN
elp-41635	135	26	to	to	ADP
elp-41635	135	27	china	china	PROPN
elp-41635	135	28	’s	’s	PART
elp-41635	135	29	social	social	ADJ
elp-41635	135	30	and	and	CCONJ
elp-41635	135	31	economic	economic	ADJ
elp-41635	135	32	order	order	NOUN
elp-41635	135	33	.	.	PUNCT
elp-41635	136	1	references	reference	NOUN
elp-41635	136	2	chen	chen	PROPN
elp-41635	136	3	,	,	PUNCT
elp-41635	136	4	g.	g.	PROPN
elp-41635	136	5	,	,	PUNCT
elp-41635	136	6	li	li	PROPN
elp-41635	136	7	,	,	PUNCT
elp-41635	136	8	p.	p.	PROPN
elp-41635	136	9	z.	z.	PROPN
elp-41635	136	10	,	,	PUNCT
elp-41635	136	11	&	&	CCONJ
elp-41635	136	12	liu	liu	PROPN
elp-41635	136	13	,	,	PUNCT
elp-41635	136	14	y.	y.	PROPN
elp-41635	136	15	q.	q.	PROPN
elp-41635	136	16	(	(	PUNCT
elp-41635	136	17	2022	2022	NUM
elp-41635	136	18	)	)	PUNCT
elp-41635	136	19	.	.	PUNCT
elp-41635	137	1	research	research	NOUN
elp-41635	137	2	on	on	ADP
elp-41635	137	3	the	the	DET
elp-41635	137	4	visual	visual	ADJ
elp-41635	137	5	auditing	auditing	NOUN
elp-41635	137	6	methods	method	NOUN
elp-41635	137	7	of	of	ADP
elp-41635	137	8	financial	financial	ADJ
elp-41635	137	9	fraud	fraud	NOUN
elp-41635	137	10	.	.	PUNCT
elp-41635	138	1	finance	finance	NOUN
elp-41635	138	2	and	and	CCONJ
elp-41635	138	3	accounting	accounting	NOUN
elp-41635	138	4	communication	communication	NOUN
elp-41635	138	5	,	,	PUNCT
elp-41635	138	6	2022(01	2022(01	NUM
elp-41635	138	7	)	)	PUNCT
elp-41635	138	8	,	,	PUNCT
elp-41635	138	9	113	113	NUM
elp-41635	138	10	-	-	SYM
elp-41635	138	11	118	118	NUM
elp-41635	138	12	.	.	PUNCT
elp-41635	138	13	cui	cui	PROPN
elp-41635	138	14	,	,	PUNCT
elp-41635	138	15	x.	x.	PROPN
elp-41635	138	16	l.	l.	PROPN
elp-41635	138	17	,	,	PUNCT
elp-41635	138	18	&	&	CCONJ
elp-41635	138	19	wu	wu	PROPN
elp-41635	138	20	,	,	PUNCT
elp-41635	138	21	l.	l.	PROPN
elp-41635	138	22	(	(	PUNCT
elp-41635	138	23	2013	2013	NUM
elp-41635	138	24	)	)	PUNCT
elp-41635	138	25	.	.	PUNCT
elp-41635	139	1	analysis	analysis	NOUN
elp-41635	139	2	and	and	CCONJ
elp-41635	139	3	enlightenment	enlightenment	NOUN
elp-41635	139	4	of	of	ADP
elp-41635	139	5	wanfushengke	wanfushengke	PROPN
elp-41635	139	6	financial	financial	PROPN
elp-41635	139	7	fraud	fraud	PROPN
elp-41635	139	8	case	case	NOUN
elp-41635	139	9	.	.	PUNCT
elp-41635	140	1	modern	modern	ADJ
elp-41635	140	2	commercial	commercial	ADJ
elp-41635	140	3	trade	trade	NOUN
elp-41635	140	4	industry	industry	NOUN
elp-41635	140	5	,	,	PUNCT
elp-41635	140	6	25(15	25(15	NUM
elp-41635	140	7	)	)	PUNCT
elp-41635	140	8	,	,	PUNCT
elp-41635	140	9	151	151	NUM
elp-41635	140	10	-	-	SYM
elp-41635	140	11	152	152	NUM
elp-41635	140	12	.	.	PUNCT
elp-41635	141	1	ding	ding	NOUN
elp-41635	141	2	,	,	PUNCT
elp-41635	141	3	a.	a.	NOUN
elp-41635	141	4	x.	x.	NOUN
elp-41635	141	5	(	(	PUNCT
elp-41635	141	6	2013	2013	NUM
elp-41635	141	7	)	)	PUNCT
elp-41635	141	8	.	.	PUNCT
elp-41635	142	1	a	a	DET
elp-41635	142	2	brief	brief	ADJ
elp-41635	142	3	discussion	discussion	NOUN
elp-41635	142	4	on	on	ADP
elp-41635	142	5	the	the	DET
elp-41635	142	6	audit	audit	NOUN
elp-41635	142	7	risk	risk	NOUN
elp-41635	142	8	of	of	ADP
elp-41635	142	9	accounting	accounting	NOUN
elp-41635	142	10	firms	firm	NOUN
elp-41635	142	11	.	.	PUNCT
elp-41635	143	1	modern	modern	ADJ
elp-41635	143	2	commerce	commerce	PROPN
elp-41635	143	3	,	,	PUNCT
elp-41635	143	4	2013(27	2013(27	NUM
elp-41635	143	5	)	)	PUNCT
elp-41635	143	6	,	,	PUNCT
elp-41635	143	7	236	236	NUM
elp-41635	143	8	-	-	SYM
elp-41635	143	9	237	237	NUM
elp-41635	143	10	.	.	PUNCT
elp-41635	144	1	han	han	PROPN
elp-41635	144	2	,	,	PUNCT
elp-41635	144	3	y.	y.	PROPN
elp-41635	144	4	p.	p.	PROPN
elp-41635	144	5	(	(	PUNCT
elp-41635	144	6	2014	2014	NUM
elp-41635	144	7	)	)	PUNCT
elp-41635	144	8	.	.	PUNCT
elp-41635	145	1	research	research	NOUN
elp-41635	145	2	on	on	ADP
elp-41635	145	3	the	the	DET
elp-41635	145	4	financial	financial	ADJ
elp-41635	145	5	report	report	NOUN
elp-41635	145	6	fraud	fraud	NOUN
elp-41635	145	7	of	of	ADP
elp-41635	145	8	listed	list	VERB
elp-41635	145	9	companies	company	NOUN
elp-41635	145	10	based	base	VERB
elp-41635	145	11	on	on	ADP
elp-41635	145	12	gone	go	VERB
elp-41635	145	13	theory	theory	NOUN
elp-41635	145	14	.	.	PUNCT
elp-41635	146	1	jiangsu	jiangsu	PROPN
elp-41635	146	2	university	university	PROPN
elp-41635	146	3	of	of	ADP
elp-41635	146	4	science	science	NOUN
elp-41635	146	5	and	and	CCONJ
elp-41635	146	6	technology	technology	NOUN
elp-41635	146	7	.	.	PUNCT
elp-41635	147	1	li	li	PROPN
elp-41635	147	2	,	,	PUNCT
elp-41635	147	3	k.	k.	PROPN
elp-41635	147	4	(	(	PUNCT
elp-41635	147	5	2011	2011	NUM
elp-41635	147	6	)	)	PUNCT
elp-41635	147	7	.	.	PUNCT
elp-41635	148	1	research	research	NOUN
elp-41635	148	2	on	on	ADP
elp-41635	148	3	the	the	DET
elp-41635	148	4	fraud	fraud	NOUN
elp-41635	148	5	identification	identification	NOUN
elp-41635	148	6	hybrid	hybrid	NOUN
elp-41635	148	7	model	model	NOUN
elp-41635	148	8	of	of	ADP
elp-41635	148	9	financial	financial	ADJ
elp-41635	148	10	reports	report	NOUN
elp-41635	148	11	of	of	ADP
elp-41635	148	12	manufacturing	manufacture	VERB
elp-41635	148	13	listed	list	VERB
elp-41635	148	14	companies	company	NOUN
elp-41635	148	15	.	.	PUNCT
elp-41635	149	1	lanzhou	lanzhou	PROPN
elp-41635	149	2	university	university	PROPN
elp-41635	149	3	.	.	PUNCT
elp-41635	150	1	li	li	PROPN
elp-41635	150	2	,	,	PUNCT
elp-41635	150	3	p.	p.	NOUN
elp-41635	150	4	t.	t.	PROPN
elp-41635	150	5	(	(	PUNCT
elp-41635	150	6	2021	2021	NUM
elp-41635	150	7	)	)	PUNCT
elp-41635	150	8	.	.	PUNCT
elp-41635	151	1	a	a	DET
elp-41635	151	2	study	study	NOUN
elp-41635	151	3	on	on	ADP
elp-41635	151	4	common	common	ADJ
elp-41635	151	5	financial	financial	ADJ
elp-41635	151	6	fraud	fraud	NOUN
elp-41635	151	7	methods	method	NOUN
elp-41635	151	8	and	and	CCONJ
elp-41635	151	9	preventive	preventive	ADJ
elp-41635	151	10	measures	measure	NOUN
elp-41635	151	11	of	of	ADP
elp-41635	151	12	listed	list	VERB
elp-41635	151	13	companies	company	NOUN
elp-41635	151	14	.	.	PUNCT
elp-41635	152	1	china	china	PROPN
elp-41635	152	2	collective	collective	ADJ
elp-41635	152	3	economy	economy	NOUN
elp-41635	152	4	,	,	PUNCT
elp-41635	152	5	2021(11	2021(11	NUM
elp-41635	152	6	)	)	PUNCT
elp-41635	152	7	,	,	PUNCT
elp-41635	152	8	83	83	NUM
elp-41635	152	9	-	-	SYM
elp-41635	152	10	84	84	NUM
elp-41635	152	11	.	.	PUNCT
elp-41635	153	1	luo	luo	PROPN
elp-41635	153	2	,	,	PUNCT
elp-41635	153	3	g.	g.	PROPN
elp-41635	153	4	(	(	PUNCT
elp-41635	153	5	2015	2015	NUM
elp-41635	153	6	)	)	PUNCT
elp-41635	153	7	.	.	PUNCT
elp-41635	154	1	an	an	DET
elp-41635	154	2	analysis	analysis	NOUN
elp-41635	154	3	of	of	ADP
elp-41635	154	4	the	the	DET
elp-41635	154	5	causes	cause	NOUN
elp-41635	154	6	and	and	CCONJ
elp-41635	154	7	countermeasures	countermeasure	NOUN
elp-41635	154	8	of	of	ADP
elp-41635	154	9	financial	financial	ADJ
elp-41635	154	10	fraud	fraud	NOUN
elp-41635	154	11	in	in	ADP
elp-41635	154	12	listed	list	VERB
elp-41635	154	13	companies	company	NOUN
elp-41635	154	14	.	.	PUNCT
elp-41635	155	1	china	china	PROPN
elp-41635	155	2	high	high	ADJ
elp-41635	155	3	-	-	PUNCT
elp-41635	155	4	tech	tech	NOUN
elp-41635	155	5	enterprises	enterprise	NOUN
elp-41635	155	6	,	,	PUNCT
elp-41635	155	7	2015(25	2015(25	NUM
elp-41635	155	8	)	)	PUNCT
elp-41635	155	9	,	,	PUNCT
elp-41635	155	10	166	166	NUM
elp-41635	155	11	-	-	SYM
elp-41635	155	12	167	167	NUM
elp-41635	155	13	.	.	PUNCT
elp-41635	156	1	sun	sun	PROPN
elp-41635	156	2	,	,	PUNCT
elp-41635	156	3	z.	z.	PROPN
elp-41635	156	4	r.	r.	PROPN
elp-41635	156	5	(	(	PUNCT
elp-41635	156	6	2017	2017	NUM
elp-41635	156	7	)	)	PUNCT
elp-41635	156	8	.	.	PUNCT
elp-41635	157	1	a	a	DET
elp-41635	157	2	study	study	NOUN
elp-41635	157	3	on	on	ADP
elp-41635	157	4	the	the	DET
elp-41635	157	5	fraud	fraud	NOUN
elp-41635	157	6	methods	method	NOUN
elp-41635	157	7	of	of	ADP
elp-41635	157	8	agricultural	agricultural	ADJ
elp-41635	157	9	listed	list	VERB
elp-41635	157	10	companies	company	NOUN
elp-41635	157	11	in	in	ADP
elp-41635	157	12	china	china	PROPN
elp-41635	157	13	.	.	PUNCT
elp-41635	158	1	shanghai	shanghai	PROPN
elp-41635	158	2	national	national	PROPN
elp-41635	158	3	accounting	accounting	PROPN
elp-41635	158	4	institute	institute	PROPN
elp-41635	158	5	.	.	PUNCT
elp-41635	159	1	yin	yin	PROPN
elp-41635	159	2	,	,	PUNCT
elp-41635	159	3	n.	n.	PROPN
elp-41635	159	4	(	(	PUNCT
elp-41635	159	5	2016	2016	NUM
elp-41635	159	6	)	)	PUNCT
elp-41635	159	7	.	.	PUNCT
elp-41635	160	1	research	research	NOUN
elp-41635	160	2	on	on	ADP
elp-41635	160	3	the	the	DET
elp-41635	160	4	governance	governance	NOUN
elp-41635	160	5	of	of	ADP
elp-41635	160	6	crimes	crime	NOUN
elp-41635	160	7	committed	commit	VERB
elp-41635	160	8	by	by	ADP
elp-41635	160	9	private	private	ADJ
elp-41635	160	10	entrepreneurs	entrepreneur	NOUN
elp-41635	160	11	.	.	PUNCT
elp-41635	161	1	southwest	southwest	PROPN
elp-41635	161	2	university	university	PROPN
elp-41635	161	3	of	of	ADP
elp-41635	161	4	political	political	ADJ
elp-41635	161	5	science	science	NOUN
elp-41635	161	6	and	and	CCONJ
elp-41635	161	7	law	law	NOUN
elp-41635	161	8	.	.	PUNCT
elp-41635	162	1	yu	yu	PROPN
elp-41635	162	2	,	,	PUNCT
elp-41635	162	3	y.	y.	PROPN
elp-41635	162	4	(	(	PUNCT
elp-41635	162	5	2020	2020	NUM
elp-41635	162	6	)	)	PUNCT
elp-41635	162	7	.	.	PUNCT
elp-41635	163	1	empowerment	empowerment	NOUN
elp-41635	163	2	of	of	ADP
elp-41635	163	3	accounting	accounting	NOUN
elp-41635	163	4	integration	integration	NOUN
elp-41635	163	5	and	and	CCONJ
elp-41635	163	6	innovation	innovation	NOUN
elp-41635	163	7	through	through	ADP
elp-41635	163	8	information	information	NOUN
elp-41635	163	9	technology	technology	NOUN
elp-41635	163	10	—	—	PUNCT
elp-41635	163	11	the	the	DET
elp-41635	163	12	results	result	NOUN
elp-41635	163	13	of	of	ADP
elp-41635	163	14	the	the	DET
elp-41635	163	15	selection	selection	NOUN
elp-41635	163	16	of	of	ADP
elp-41635	163	17	the	the	DET
elp-41635	163	18	top	top	ADJ
elp-41635	163	19	ten	ten	NUM
elp-41635	163	20	information	information	NOUN
elp-41635	163	21	technologies	technology	NOUN
elp-41635	163	22	affecting	affect	VERB
elp-41635	163	23	chinese	chinese	ADJ
elp-41635	163	24	accounting	accounting	NOUN
elp-41635	163	25	professionals	professional	NOUN
elp-41635	163	26	in	in	ADP
elp-41635	163	27	2020	2020	NUM
elp-41635	163	28	are	be	AUX
elp-41635	163	29	announced	announce	VERB
elp-41635	163	30	.	.	PUNCT
elp-41635	164	1	new	new	ADJ
elp-41635	164	2	finance	finance	NOUN
elp-41635	164	3	,	,	PUNCT
elp-41635	164	4	2020(08	2020(08	NUM
elp-41635	164	5	)	)	PUNCT
elp-41635	164	6	,	,	PUNCT
elp-41635	164	7	51	51	NUM
elp-41635	164	8	-	-	SYM
elp-41635	164	9	52	52	NUM
elp-41635	164	10	.	.	PUNCT